The Calculation And Interpretation Of Accounting Ratios
Muhtasari
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.
Malengo
- 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
Maelezo ya Somo
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Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.
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- 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
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Pakua programu ya Green Bridge CBT kwenye simu yako au kompyuta yako ili kupata maelezo kamili ya masomo, maswali ya mazoezi, na mengi zaidi.
Inapatikana kwenye programu ya Green Bridge
Pakua programu ya Green Bridge CBT kwenye simu yako au kompyuta yako ili kupata maelezo kamili ya masomo, maswali ya mazoezi, na mengi zaidi.
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