Ovido
Sprache
  • Englisch
  • Spanisch
  • Französisch
  • Portugiesisch
  • Deutsch
  • Italienisch
  • Niederländisch
  • Schwedisch
Text
  • Großbuchstaben

Benutzer

  • Anmelden
  • Konto erstellen
  • Auf Premium upgraden
Ovido
  • Startseite
  • Einloggen
  • Konto erstellen

Business- Booklet F

What is a Statement Of Comprehensive Income?

Produced at the end of the year, includes a statement of profit & loss. Records sales revenue & expenses.

Define Gross Profit.

Amount of money made after the cost of sales are taken away.

Equation for Gross Profit.

Net Sales - Costs of goods sold

Define Net Assets

Measures of profit once operating costs (taxes) have been taken away.

Equation for Net Assets

)Current + Non current assets) - (Current + Non current liabiliti

What are Non-current assets?

Those that are used for longer than a year, tangible & intangible.

What are current assets?

Short term assets, sold/used within a year.

What are Current Liabilities?

Debts the business owes within a year.

What are Non current assets?

Long term debts, more than a year.

Define Capital Employed.

Total amount of money made.

How to calculate Capital Employed?

Capital + Retained profit

What is Depreciation?

Cost of physical asset over its useful life expectancy, value being lost over time.

What is Straight-line depriciation?

Reduces the value of an asset by the same amount each year.

Equation for Straight-line deprication.

Historic Value - Residual Value
Expected Life

What is Historic Value?

Cost of asset when its first purchased.

What is Expected Life?

How long the asset is expected to be used within the business.

What is Reducing Balance Deprication?

Loss of value as being higher during the early years.

Equation for Reducing Balance Deprication.

Take historic value & reduce by 20% each year.

Define costs of goods sold.

All the costs directly related to the production of goods.

Equation for Costs Of Goods Sold.

Opening Inventory + Purchases - Closing Balance

Define Expenses.

Costs associated with operating the business e.g rent, salaries, advertisement.

How to Improve Profitability?

1. Reduce Salaries
2. Increase Prices

3. Advertise more

4. Increase volume of sales

What is a statement of financial position?

Shows a business networth at a particular point in time, what a business owes/owns.

Define Trade Receivables.

Debts made by the sales of goods/services.

Define Trade Payables.

Debts made by purchasing goods/services.

Equation for Working Capital

Current Assets - Current Liabilities

What is Profitability Ratio?

What is Gross Profit Margin?

Enables a business to work out the gross profit on goods after deducting their costs. Measures as a percentage.

Equation for Gross Profit Margin.

Gross profit x 100
Revenue

What is Net Profit Margin?

Meaures the profit made by the business after all expenses have been deducted.

Equation for Net Profit Margin.

Net Profit. x100
Revenue

What is Mark-up?

Is the percentage added to the cost to create the selling price. Larger the mark up, greater the gross profit.

Equation for Mark Up.

Gross Profit. x100
Cost of sales

Define Return On Capital Employed.

Investors/owners put capital into a business in the hope that this will make a profit.

Equation for Return On Capital Employed.

Net Profit. x100
Capital Employed

Why are liquidity ratios important?

Liquidity ratios allow you to measure the ability of a business to be able to pay its short term debts.

Define current ratio.

Measures a business assets compared to its liabilities.

Equation for Current Ratio.

Current Assets - Current Liabilities

Define Liquid Capital Ratio.

Removes inventory from the calculation as this may be difficult to quickly turn into cash.

Equation for Liquid Capital Ratio.

Current Assets - Inventory
Current Liabilities

Why are Efficiency Ratios Important?

Enables a buisness to measure how effiecently it manages its finances & uses its inventory.

Define Trade Recievable days

Ratio measures the average number of days debtors take to pay invoices. Higher number days are bad mostly.

Equation for Trade Payable Days

Trade Recievables x 365
Credit Sales

Define Trade Payable Days.

Ratio measures the average number of days for the business to pay its suppliers.

Equation for Trade Payable Days.

Trade Payables x365
Credit Purchases

Define Inventory Turnover days.

Ratio measures the average number of days a business holds its stock, able to know when to restock.

Equation for Inventory Turnover days.

Average Number x365
Cost of sales

What are limitations of efficiency ratios?

1. Ratio data may change
2. Highlights problems but doesnt explain them

3. Ratios are averages, not exact

Quiz
Intérêts des statistiques
7 ontleedbare stoffen
Rayons X
metallurgy exam review
CHYS 2P10 Final Flashcards
Week 11 - Skin Care 1 - Assignment - Nutrition
RBCs
Fizika
Week 12 - Skin Care 1 - Assignment - Cosmetic Chemistry Part 1 and Part 2
Key Spanish Vocab Year 10 Mocks
1.2.2
1.1.5
1.4. Mon école au quotidien
1.1.4
bocchiaro
model
milgram
Apocalyptic Sci-Fi Authors and titles
1.1.1 - 1.1.3
woorden 3
Reversible reactions
Rate of reaction
Inhibition enzymatique
Anatomy bones
Geography Year 9 Term 1
Intersectionallities RG&S
Détermination protéines
SRM
L2 S1 : DP (6,7,8)
L2 S1 : DP : Les élements constitutifs de l'IP : élément moral (5 2/2)
MEtabolism
Tentamen Kwalitatief Onderzoek
Figure de répulsion
Stéréochimie
L2 S1 : DP : Les élements constitutifs de l'infraction pénale : élément matériel (5 1/2)
WW6
lucy
Psy 3080 final exam
EDEL 321 FINAL
civics unit test
macromolecules
digestive system
chapter 4
Etre- to be (present tense)
Samhällskunskap 9 prov
RE judaism
modern world exam
latijn woorden 1/130
Hoofdstuk 1 #2
Reading Unit 5 Vocabulary 11-20
1- SCIN 1505 Discipline infirmières (mi-session)
english vocabulary (mixed)
discipline infirmière
anglais
History of Ireland
L2 S1 : DP : L'application de la loi pénale (4 2/2)
Pools hoofdstuk 1 #1
Mécanique ventilatoire
L'appareil ventilatoire
L2 S1 : DP : L'application de la loi pénale (4 1/2)
Physiologie respiratoire
yr 9 knowledge JPN
Triple gcse biology paper 2
Bella Dunn
LINJEBOK II.0. NU JÄVLAR.
german 12
OMPROF. LINJE-BOCK OCH SIGNAL.
Gonnerhea
memory
jia yi rekenen
memory
jia yi
Unit 15: Key terms
Final Exam Questions
All Quiet on the Western Front List C
biology
Conflit Israël-Palestine : entre terre promise et religion
Capitale du monde
Haut-karabakh : un conflit centenaire entre l'Arménie et l'Azerbaïdjan
L2 S1 : DP : Les sources de la loi pénale (3)
Religion 110-C Exam
Lésions ADN
Week 4 - Skin Care 1 - Assignment - Skin Anatomy Part 2
biologie
Chapitre 16: Santé et stress
Week 4 - Skin Care 1 - Assignment - Skin Anatomy Part 1
Chapter 9
Propriétés des acides nucléiques
Séquences ADN répétées
Chapitre 12: Personnalité
Ch 28 Air Induction Systems
chap 10 Intelligence
Psychology Exam Final
Psychology Vocabulary Chapter 9
2e semaine
chap 4 Developpement
Y9 Science - Detection in Chemistry, Forces, Fit and Healthy
frans h2
chap 20
Régime politique français
test 2
Ventricles of the brain
Brain
Mandats Présidents Français
plab 2
Biology Quiz 2
ADM
M11: H16.6
Level 3 questions
9 x 9
MDS
PSYCH*1000 therapies
Army Idr
PSYCH*1000 mental disorders
PSYCH*1000 health stress and coping
Quiz 13 surrentrainement
cours 12b Doping
cours 12b
BIOGLOGIE-CHAPITRE 8
Répétition des ADN
Biochimica clinica
Variation
1- SCIN 1557 Interventions (examen finale)
Anthropolgie et comportement humain
anatomy final
L2 S1 : DP : Les caractéristiques de la loi pénale (2)
Bases moléculaires du génome
L2 S1 : DP : Introduction (1)
Substantiv
MDS
samhäll
Ma1c
Enzymologie
Sociology -education
Sociology - Education
Sociology- Education
Manon Lescaut
Introduction to Organic chemistry
chinese
sociology names!
Film Quotations
Chromosomes
PSYCH*1000 social psychology
genglish - copy
Interventions autre
PSYCH*1000 personality
PSYCH*1000 motivation and emotion
citizenship test (studying) pt2
citizenship test (studying)
Biology exam
Bible Exam
Circulatory System
history
Week 3 - Skin Care 1 - Facial Muscles and Massage Techniques
indigenous art vocab
Week 2 - Skin Care 1 - Wellness Concepts and Aromatherapy
Week 7 - Skin Care 1 - Enzymes & Fitzpatrick Scale Skin Typings
Week 10 - Skin Care 1 - Client Consultation and Homecare
nederlans
PSYCH*1000 lifespan development
Geschiedenis
quiz 10A Fixation de buts
diversity week 10-11
African American History: American Revolutionary War for Independence Era
ELTEKNIK. PROPH.
WOORDEN 2
science ks3
Hemostase
Oscars Trivia
math trial revision
Sociology test Revision
Tissu musculaire
L2 S1 : DO Sanctions de l'inexécution (papier orange moyen) (8)
L2 S1 : Les effets du contrat entre les parties (papier moyen bleu) (6)
L2 S1 : Le contenu du contrat (papier vert moyen) (5)
L2 S1 : Le consentement (papier rose bas) (4)
L2 S1 : Les avant-contrats (papier orange bas) (3)
anatomisk språk
Tissu nerveux
L2 S1 : DO : La période pré-contractuelle (papier bleu bas) (2)
Kin - Muscles
Hematology
SOC Final
module 5 part 3- final
personalities
PAST TIMES
MDS
DAILY ROUTINE
GÉOGRAPHIE CULTURELLE
titles of Jesus
semiologie cardique
cours 9A relaxation
Jayla
thoracic and lumbar spine revision
KIN 1070 Final Exam
Stimulus Recover Adapatation (SRA)
cours 9b Imagerie et hypnose
pelvis, hip and femur revision
psycho cours 6
WGS FInal
PSYCH*1000 intelligence
vocab 14
History
PSYC*1000 thought and language
knee revision - diagnostic radiography
Kraft och rörelse
Engelska läxa
frans leest toets
Intro to Canadian Legal System - Dec 6
Intro to Canadian Legal System
welness exam
PSYC*1000 memory
particel model of matter
Criminal Law- non-fatal offences
.....
strat sociale
French
Engels
russian
L2 S1 : DO : Introduction (papier vert bas) (1)
women
History 1.2, 1.3, 1.5, 2.1, 2.2
Stoichometry
SOC Term 2
social chapter 2 quiz
OSI Model Layers
Molecular Genetics Part 2
chem 120
Week 1 - Skin Care 1 - First Impressions & Room Furnishings
Week 1 - Skin Care 1 - Bacteriology & Sanitation
Crim 2p33 start-test 1
PSYCH 333: Early Adulthood
PSYCH 333: Adolescence
Intervention
DNA
korean
Module 6- part 4
Criminal law- sexual offences
Criminal Law- Robbery
Bio Unit 0,3a,3b
English Nouns
Crim 2P33 2nd midterm-final class
Economie
tent
Gov final
2.2 History Review
2.1 History Flashcards
diritto internazionale
initiation
frans
frans
woorden
L2 S1 : HDP Section 5 & 6 (Mr Hoarau) (7)
EPA - Project Management
L2 S1 : HDP : Des peines et des châtiments (Mr Hoarau) (6)
L2 S1 : HDP La naissance et développement de la procédure laique (Mr Hoarau) (5)
PSYCH 333: Early Adulthood
droit penal international
PSYCH 333: Middle Adulthood
French
Science test Prep 2
science
french verbs
New Religious Movements
L2 S1 : HDP Section 1 : justice royale et 2 : sources (Mr Hoarau) (4)
Life science
Criminal Law- Duress
Criminal law- Self-Defence
Criminal law- Theft
Chapter 13- STD's
spanska till 5 December
Psych exam!
L2 S1 : HDP La peine dans le monde héllénistique antique (Mme Lault) (3)
Module 6 part 3 final anatomy
Chapter 12- Substance Use and Abuse
Fegato
the atomic structure
Chapter 11- Cancer development
Criminal, Civil or Administrative
L2 S1 : HDP De la justice domestique à la justice publique (Mme Lault) (2)
Chapter 10- Cardio disease
L2 S1 : HDP Introduction (Mme Lault) (1)
chap 13
chap 55
micro final
zinnnen c frans
Biology Revision Y8 2023
frans b
Marie
L2 S1 : FP La procédure du budget de l'Etat et son contrôle : Partie 5 (5)
Muscles
physics revision part 2
Bio lecture 28-30 slide 14
REC 230
physics revision part 1
Climate change
anatomy 3
Labo des nerfs
L2 S1 : FP La procédure lois de finances/ budget : Partie 3 & 4 (4)
motion
energy
space
electricity
sound
forces
geschiedenis blad
L2 S1 : FP La loi de finances : Partie 2 (3)
bio lec 6
bio lec 5
Weather Abbreviations
unit 4 higher vocab 2
french
19 gedragsproblematiek
maths conversions
crime 1.4
franska viktiga verb
franska grammatik
Nederlands woordenschat
la comida
frans a
crime 1.3