Calculation And Understanding Of Accounting Ratios
Akopọ
A set of financial statements is full of figures, but a figure on its own rarely tells you whether a business is doing well. A profit of $15 000 sounds healthy until you learn the owner has tied up $1 000 000 to earn it. Accounting ratios solve this by setting one figure against another, turning raw numbers into percentages, proportions and time periods that can be read at a glance and compared fairly.
In this lesson you will learn to calculate and understand the ratios Cambridge asks for again and again: the profitability ratios (gross margin, profit margin and return on capital employed), the liquidity ratios (current and acid test), and the efficiency measures (rate of inventory turnover, trade receivables turnover and trade payables turnover). Each one comes with its formula, a worked calculation and the meaning behind it, so you can not only find the number but explain what it tells you.
Awọn Afojusun
- gross profit margin.
- mark-up.
- profit margin.
- return on capital employed (ROCE).
- current (working capital) ratio.
- acid test (liquid) ratio.
- rate of inventory turnover (times).
- inventory turnover (days).
- trade receivables turnover (days).
- trade payables turnover (days).
Akọ̀wé Ẹ̀kọ́
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Ìdánwò Ẹ̀kọ́
Oriire fun ipari ẹkọ lori Calculation And Understanding Of Accounting Ratios. Ni bayi ti o ti ṣawari naa awọn imọran bọtini ati awọn imọran, o to akoko lati fi imọ rẹ si idanwo. Ẹka yii nfunni ni ọpọlọpọ awọn adaṣe awọn ibeere ti a ṣe lati fun oye rẹ lokun ati ṣe iranlọwọ fun ọ lati ṣe iwọn oye ohun elo naa.
Iwọ yoo pade adalu awọn iru ibeere, pẹlu awọn ibeere olumulo pupọ, awọn ibeere idahun kukuru, ati awọn ibeere iwe kikọ. Gbogbo ibeere kọọkan ni a ṣe pẹlu iṣaro lati ṣe ayẹwo awọn ẹya oriṣiriṣi ti imọ rẹ ati awọn ogbon ironu pataki.
Lo ise abala yii gege bi anfaani lati mu oye re lori koko-ọrọ naa lagbara ati lati ṣe idanimọ eyikeyi agbegbe ti o le nilo afikun ikẹkọ. Maṣe jẹ ki awọn italaya eyikeyi ti o ba pade da ọ lójú; dipo, wo wọn gẹgẹ bi awọn anfaani fun idagbasoke ati ilọsiwaju.
- Which ratio measures the profit earned for every $100 of capital used in the business? A. Gross margin B. Profit margin C. Return on capital employed D. Current ratio Answer: C
- A business has revenue of $80 000 and gross profit of $20 000. Its gross margin is: A. 20% B. 25% C. 40% D. 400% Answer: B
- Current assets are $30 000, inventory is $12 000 and current liabilities are $15 000. The acid test ratio is: A. 0.80 : 1 B. 1.20 : 1 C. 2.00 : 1 D. 2.80 : 1 Answer: B
- Cost of sales is $90 000 and average inventory is $9 000. The rate of inventory turnover is: A. 0.1 times B. 9 times C. 10 times D. 90 times Answer: C
- Capital employed is calculated as: A. Capital only B. Capital plus current liabilities C. Capital plus non-current liabilities D. Current assets minus current liabilities Answer: C
O wa lori ohun elo Green Bridge
Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.
O wa lori ohun elo Green Bridge
Gba ohun elo Green Bridge CBT sori foonu tabi kọmputa rẹ lati ri awọn akọsilẹ ẹkọ ni kikun, awọn ibeere adaṣe, ati diẹ sii.
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