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Ratio Analysis

Total questions: 25

Worksheet time: 50mins

Name
Class
Date
1.

Mathematical expression of two financial items is known as

a)

Mathematical Analysis

b)

Mathematical expression

c)

Ratio analysis

d)

Ratio expression

2.

a) Liquidity Ratio explain the liquidity Position of the concern

b) Current ratio express the short term liquidity of the Concern

a)

Both the Statement are Correct

b)

A is Correct but B is Wrong

c)

B is Correct but A is Wrong

d)

Both the Statement are Wrong

3.

Which of the following ratios are the indicator of returns provided by business:

a)

Efficiency

b)

Profitability

c)

Liquidity

d)

None of these

4.

If COGS is $4,50,000

G.P. is 25% on sales

What will be the sales?

a)

$5,00,000

b)

$8,00,000

c)

$3,00,000

d)

$6,00,000

5.

The financial statement that reports whether the business earned a profit and also lists the revenues and expenses is called the:

a)

Balance Sheet

b)

Statement of Retained Earnings

c)

Statement of Cash Flows

d)

Statement of Profit or Loss

6.
What does COGS stand for?
a)
cost of goals scored
b)
cost of goods stocked
c)
cost of goods sold
d)
cost of goods solvent
7.
Financial ratios that tell how well a company can pay off its short-term debts and meet unexpected needs for cash.
a)
liquidity ratios
b)
efficiency ratios
c)
leverage ratios
d)
profitability ratios
8.
Financial ratios that tell how much of each dollar of sales, assets, and owner's investments resulted in net profit.
a)
liquidity ratios
b)
efficiency ratios
c)
profitability ratios
d)
leverage ratios
9.

What is the formula for Gross Profit ratio

a)

Profit / Net sales revenue X 100

b)

Gross profit / Net sales revenue X 100

c)

Gross profit / Sales revenue X 100

d)

Profit / Cost of sales X 100

10.

How do you calculate the Net Profit Ratio?

a)

Net Profit divided by Net Sales x 100

b)

Net Sales divided by Net Profit x 100

11.

What does the Net Profit Ratio show us?

a)

How much money the business has spent

b)

How much money the business owes

c)

The percentage of profit in each sale

d)

The percentage of assets in each account

12.

A high NPR could indicate the following things about the business (there is more than one correct answer):

a)

Revenues are high and the expenses have been kept low

b)

Selling price of sock may be too low

c)

Amount of sales is very low compared to the fixed costs (electricity, wages etc.)

d)

Business was able to cover all costs and still make a good profit

13.

If Revenue from Operations is ? 1,60,000 and Gross Profit is 40,000, Gross Profit Ratio will be

a)

20%

b)

25%

c)

30%

d)

40%

14.

Compute for the company's working capital.

Current Assets = P 30, 000

Current Liabilities = P 15, 000

a)

P 45, 000

b)

P 10, 000

c)

P 15, 000

15.

Test of short-term debt paying ability

a)

Current ratio

b)

Cash Flow ratio

c)

Current Asset Turnover

d)

Acid test

16.

Which of the following is not a quick asset?

a)

Cash

b)

Inventories

c)

Marketable Securities

d)

Net receivables

17.

Working Capital

a)

Total Assets / Total Liabilities

b)

Total Liabilities / Total Assets

c)

Current Assets less Current Liabilities

d)

Current Assets less Capital

18.

Measures the liquidity of current assets

a)

Cash to Current Assets ratio

b)

Cash Flow ratio

c)

Acid Test

d)

Cash ratio

19.

Calculate the Current Ratio for this business based on the data given

a)

0.83:1

b)

83%

c)

0.88:1

d)

75%

20.

A business has a current ratio of 2.5, current assets of £4.5million and inventories of £1.5million. What are the current liabilities of the business?

a)

£0.25m

b)

£0.6m

c)

£1.2m

d)

£1.8m

21.

Which Financial Ratio would provide the best insight into how effectively a business is controlling its total costs?

a)

Gross Profit Margin

b)

Operating Profit Margin

c)

Return on Capital Employed

d)

Current Ratio

22.
A Current Ratio of 0.8:1 would be a cause for concern. T or F?
a)
true
b)
false
23.

Which business is generating the most Net Profit?

a)

Business A

b)

Business B

c)

Business C

d)

Business D

24.

Which business is the best short term financial position?

a)

Business A

b)

Business B

c)

Business C

d)

Business D

25.

Which business is using it's assets the best?

a)

Business A

b)

Business B

c)

Business C

d)

Business D