The Calculation And Interpretation Of Accounting Ratios
Bayani Gaba-gaba
Two businesses can report the exact same profit for the year and still be in completely different financial health. One might be thriving, the other might be weeks away from being unable to pay its suppliers. A single profit figure cannot tell that story on its own; ratios can.
In this lesson you will learn the difference between profitability and liquidity, how to calculate and interpret the three profitability ratios and two liquidity ratios in the 4AC1 specification, and how to read a change in a ratio as evidence about what is actually happening inside a business.
Manufura
- Explain the difference between profitability and liquidity
- Calculate and interpret the following profitability ratios: gross profit percentage, profit for the year as a percentage of revenue, return on capital employed
- Calculate and interpret the following liquidity ratios: current (working capital) ratio, liquid (acid test) ratio
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Katunan tunawa
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Yi atisayen wadannan katuna a cikin manhaja
Takardar Darasi
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Nazarin Darasi
Barka da kammala darasi akan The Calculation And Interpretation Of Accounting Ratios. Yanzu da kuka bincika mahimman raayoyi da raayoyi, lokaci yayi da zaku gwada ilimin ku. Wannan sashe yana ba da ayyuka iri-iri Tambayoyin da aka tsara don ƙarfafa fahimtar ku da kuma taimaka muku auna fahimtar ku game da kayan.
Za ka gamu da haɗe-haɗen nau'ikan tambayoyi, ciki har da tambayoyin zaɓi da yawa, tambayoyin gajeren amsa, da tambayoyin rubutu. Kowace tambaya an ƙirƙira ta da kyau don auna fannoni daban-daban na iliminka da ƙwarewar tunani mai zurfi.
Yi wannan ɓangaren na kimantawa a matsayin wata dama don ƙarfafa fahimtarka kan batun kuma don gano duk wani yanki da kake buƙatar ƙarin karatu. Kada ka yanke ƙauna da duk wani ƙalubale da ka fuskanta; maimakon haka, ka kallesu a matsayin damar haɓaka da ingantawa.
- A business has gross profit of $45,000 and revenue of $150,000. What is the gross profit percentage? A) 3.3% B) 30.0% C) 33.3% D) 45.0% Answer: B
- Which ratio removes inventory from current assets before dividing by current liabilities? A) Gross profit percentage B) Return on capital employed C) Current ratio D) Acid test ratio Answer: D
- How is capital employed calculated? A) Current assets less current liabilities B) Total assets less current liabilities C) Total assets plus current liabilities D) Non-current assets only Answer: B
- A business has current assets of $60,000 and current liabilities of $30,000. What is the current ratio? A) 0.5 : 1 B) 1.0 : 1 C) 2.0 : 1 D) 3.0 : 1 Answer: C
- Which best describes liquidity? A) The ability to generate profit from capital invested B) The ability to meet short-term obligations using cash and near-cash assets C) The total value of non-current assets D) The rate at which revenue is growing Answer: B
Yi aikin wadannan tambayoyi a cikin manhaja
Yi aikin wadannan tambayoyi a cikin manhaja
Littattafan da ake ba da shawarar karantawa
Ƙarin koyo daga tushe na buɗe
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Sashen littafi
Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity
"Principles of Accounting, Volume 1: Financial Accounting: Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity" by OpenStax, OpenStax, Rice University, licensed under CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/). Source: https://openstax.org/books/principles-financial-accounting/pages/5-3-apply-the-results-from-the-adjusted-trial-balance-to-compute-current-ratio-and-working-capital-balance-and-explain-how-these-measures-represent-liquidity. Access for free at https://openstax.org/books/principles-financial-accounting/pages/1-introduction
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