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Unit 3.1
Sources of finance
3.5 Profitability and ratio analysis
Unit 3.7
Cash Flow
Unit 3.2
Cost and revenue
100
Capital that is used for the purchase of fixed assets
What capital expenditure
100
Refers to the ability of a business to collect its debts within a suitable timeframe
What is CREDIT CONTROL
100
Formula used, to calc. a business working capital
what is Working capital = Current assets - Current liabilities
100
Refers to the money that comes coming into the business, from a variety of sources.
What is REVENUE STREAM
200
A financial service, whereby a business can raise funds, based on the value owed to them, by their customers.
What is debt factoring
200
A ratio that measures the average number of days it takes for a business to collect the money owed from debtors.
What is DEBTOR DAYS RATIOS
200
These are the 3 components of Working Capital
What is cash, debtors, stocks
200
Costs that are specificially attributed to the production or sale of a particular good.
What is DIRECT COSTS
300
Overdraft, trade credit, working capital
What are short term sources of finance
300
Measures the % of a firms capital employed that comes from external sources of finance
What is GEARING
300
These are the 3 components of current liabilities
What is Overdraft, creditors, Tax
300
What is the difference between the total cost and total revenue called after the break-even point?
what is PROFIT
400
The payments for the daily running of the business, such as wages and electricity.
What is revenue expenditure.
400
They look at the ability of a firm to pay its short-term liabilities, such as by comparing working capital to short-term liabilities
What are LIQUIDITY RATIOS
400
A financial document, showing the expected movement of cash into and out of a business
what is a cash flow forecast.
400
The sum of all variable and fixed costs
what is TOTAL COST
500
The term used, when a business for the first time floats its share on the stock exchange.
What is IPO (Initial Public Offering)
500
(Net profit before interest and tax)/(Capital employed)* 100 ____________________________
What is CAPITAL EMPLOYED
500
The 5 main causes of cash flow problems (state min 4)
What are: Overtrading Over borrowing Overstocking Poor credit control Unforeseen changes
500
Sales revenue = price x quantity of products sold
What is he formula for calculation sales revenue