Financial statements and ratios

邊玩邊學

回答這些題目賺取能量，接著就能釣魚、探索。不需要帳號。

給教育者：為 Financial statements and ratios（Business Studies、Finance）準備好可直接使用的課程投影片, 複習筆記——用於你的課程，或把這個主題當成互動班級活動，讓學習者以即時遊戲的方式進行。

課程筆記

A simplified trading income statement starts with revenue, subtracts cost of sales for gross profit, and subtracts other operating expenses for operating profit. Finance costs and tax may then be deducted to reach explicitly labelled later profit measures. Follow the question’s net-profit definition; school specifications differ in terminology.
An income statement is also called a profit and loss account. A statement of comprehensive income can include other comprehensive income in addition to profit or loss, so the titles are not exact synonyms in full accounting. This lesson uses a simplified income statement and does not teach those additional accounting items.

The statement of financial position reports assets, liabilities and equity at one date. Current assets include cash, ordinary inventory, short-term receivables and suitable prepayments; non-current assets include longer-term machinery or premises. Current classification can follow the operating cycle as well as the usual twelve-month distinction.
Current liabilities include ordinary trade payables and amounts due shortly. Split a long-term loan where necessary: the portion due in the coming twelve months is normally current and the remainder non-current in this simplified setting. Equity = total assets − total liabilities; retained profit is not a separate cash pot.
In the fictional snapshot, non-current assets £150,000 plus current assets £100,000 give £250,000 assets. Current liabilities £50,000 plus non-current liabilities £20,000 give £70,000 liabilities, leaving £180,000 equity. Capital employed for this example is £180,000 + £20,000 = £200,000.

Gross margin = gross profit ÷ revenue × 100. Net margin = the specified net-profit figure ÷ revenue × 100. Use consistent definitions and nonzero denominators. A supplied net-profit figure can be used directly without inventing additional deductions.
Extension formulas, depending on qualification: ROCE = operating profit ÷ capital employed × 100; current ratio = current assets ÷ current liabilities, stated as x:1. Here £20,000 operating profit ÷ £200,000 capital × 100 = 10%, and £100,000 current assets ÷ £50,000 current liabilities = 2:1. Neither measures a guaranteed investor cash payout.

Compare consistent periods, definitions and similar business models; investigate unusual items and accounting choices. Higher margins mean more profit per pound of revenue, but do not alone establish better overall performance or a better business strategy.
Fictional Year 1 gross profit £20,000 ÷ revenue £100,000 = 20%; Year 2 £24,000 ÷ £150,000 = 16%. Absolute gross profit rises despite a four-percentage-point margin fall. Price, cost and sales mix need investigating rather than inferring a unique cause.
A current ratio below 1:1 may signal liquidity risk, while a high ratio may contain slow-moving stock or overdue receivables. There is no universal ideal applicable to every sector. Use cash timing, finance availability and asset quality to judge payment capacity.

Historical accounts describe earlier periods and may not predict future conditions. Ratios can also use forecasts, which add estimation uncertainty. Accounting policies, reporting dates and different business models can limit comparability.
Ratios do not capture every non-financial influence, such as staff capability, customer experience or product quality. Window dressing can make reported numbers appear more favourable through timing or presentation. Use other evidence and avoid assuming every unusual figure proves wrongdoing.

Step through every slide for this topic — plus flashcards and revision notes — with a free account.

免費預覽——37 題中的 8 題。註冊即可查看全部。

這個主題的歷屆試題練習即將推出。

即將推出