formulas Flashcards
(11 cards)
1
Q
Straight Line Depreciation
A
Cost of asset - residual cost / useful years
2
Q
Current Ratio
A
Current Assets / current liability
3
Q
Working Capital
A
Current Assets - Current Liabilities
4
Q
Acid Test
A
Current Assets - stock / current liabilities
5
Q
Gearing
A
NCL / NCL + Shareholders funds
6
Q
ROCE
A
NP / Capital Employed
7
Q
Capital Employed
A
NCL + Shareholders funds
8
Q
net current assets
A
current assets - current liabilities
9
Q
net assets
A
total assets - total liabilities
10
Q
Capacity utilistation
A
Capacity used / maximum x100
11
Q
shareholders funds
A
Retained profit + Share Capital