Comp 2 Recall

A creditor appears as a .............. on the balance sheet

A debtor appears as a ........... on the balance sheet

The formula for Current Ratio is ​ (a)   / ​ (b)  

• Current Assets
• Current Liabilities
• Stock
• Cash
• Fixed Assets
• Long Term Liabilities

In the Acid Test Ratio ​ (a)   is taken away from Current Assets?

• Stock
• Cash
• Debtors
• Wages

​ (a)   + ​ (b)   + ​ (c)   = Equity

• Shareholders Capital
• Reserves
• Retained Profit
• Loans
• Creditors
• Capital employed
• Gearing

Capital Employed is ​ (a)   + ​ (b)   + ​ (c)  

• Share Capital
• Retained Profit
• Long Term Liabilities
• Current Liabilities
• Reserves
• Equity

What are the three methods of Investment Appraisal​ called?​ (a)  

​ ​ ​ (b)   ​ (c)  

• Payback
• Average Rate of Return
• Net Present Value
• Budget repaid
• Net Cash Flow
• Depreciation
• Cumulative Cash Flow
• Discounted Cash Flow

Match the following

• Current Asset

• Debtors

• Current Liability

• Overdraft

• Current Liability

• Property

• Fixed Asset

• Stock

• Current Asset

• Creditors

ROCE formula is.....

• Operating Profit/Capital Employed X 100

• Long Term Liabilities/Capital Employed X 100

• Net Profit/Equity X 100

• Operating profit/Equity X 100

Match the following

• P & L Account

• Long Term Liabilities

• Balance Sheet

• Net Cash Flow

• Budgeting

• Favourable

• Cash Flow

• Gross Profit

• P & L Account

• Expenses