Level 4 AAT Ratio Flashcards

Front

Current Ratio

Back

Current Assets / Current Liabilities

Front

Quick/Acid Test Ratio

Back

(Current Assets - Inventories) / Current Liabilities

Front

Gross Profit Margin

Back

(Gross Profit / Revenue) x 100%

Front

Operating Profit Margin

Back

(Profit From Operations / Revenue) x 100%

Front

Inventory Turnover

Back

Cost of Sales / Inventories

Front

Inventory Holding Period

Back

(Inventories / Cost of Sales) x 365

Front

Trade Receivables Collection Period

Back

(Trade Receivables / Revenue) x 365

Front

Trade Payables Payment Period

Back

(Trade Payables / Cost of Sales) x 365

Front

Asset Turnover (Total Assets)

Back

Revenue / Total Assets

Front

Asset Turnover (Net Assets)

Back

Revenue / (Total Assets - Current Liabilities)