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備考信息
PERFORMANCE APPRAISAL
ACCA F7考試：performance appraisal
PROFITABILITY
Return on capital employed (ROCE)
Profit before interest and tax
Shareholders' equity + debt
Shareholders' equity + debt
Asset turnover
Revenue
Total assets - current liabilities
Total assets - current liabilities
Profit margins
Gross or Operating profit
Revenue
LIQUIDITY
Revenue
LIQUIDITY
Current ratio
Current assets
Current liabilities
Current liabilities
Quick ratio (sometimes referred to as acid test ratio)
Current assets - inventory
Current liabilities
Current liabilities
Receivables collection period (in days)
Receivables x 365
Credit sales
Credit sales
Payables collection period (in days)
Payables x 365
Credit purchases*
Credit purchases*
*(or cost of sales if not available)
Inventory days
Closing (or average) inventory x 365
Cost of sales
Cost of sales
Gearing
Debt or Debt
Equity Debt + equity
Equity Debt + equity
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