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Activity Ratios

Total questions: 14

Worksheet time: 10mins

Name
Class
Date
1.

The _________ is useful in evaluating credit and collection policies.

a)

A. Average payment period

b)

B. Current ratio

c)

C. Average collection period

2.

The ___________ measures the activity of a firm’s inventory.

a)

A. average collection period

b)

B. inventory turnover

c)

C. liquid ratio

d)

D. current ratio

3.

___________ are especially interested in the average payment period, since it provides them with a sense of the bill-paying patterns of the firm.

a)

A. Customers

b)

B. Shareholders

c)

C. Lenders and suppliers

4.

Cost of goods sold is ___________

a)

Opening inventory +Purchases + Direct Expenses - Closing Stock

b)

Gross Profit - Net sales

c)

Opening inventory +Purchases - Direct Expenses - Closing Stock

d)

Net Sales - cost of good sold

5.

Gross Profit = ____________

a)

Net sales - Gross profit

b)

Net sales -- COGS (Cost of Goods Sold)

c)

Net sales + COGS(Cost of Goods Sold)

6.

Salary is a_________

a)

Indirect Expense

b)

Direct Expense

7.

_________ ratios are a measure of the speed with which various accounts are converted into revenue from operations or cash:

a)

Solvency

b)

Activity

c)

Liquidity

8.

The ___________ measures the activity of a firm’s inventory.

a)

Inventory Turnover

b)

Liquid Ratio

c)

Current Ratio

9.

Cost of Revenue from operations and Revenue from operations are same

a)

True

b)

False

10.

The ___________ measures the activity of a firm’s inventory.

a)

A. average collection period

b)

B. inventory turnover

c)

C. liquid ratio

d)

D. current ratio

11.

The ___________ may indicate that the firm is experiencing stock outs and lost sales.

a)

A. average payment period

b)

B. inventory turnover ratio

c)

C. average collection Period

12.

ABC Co. extends credit terms of 45 days to its customers. Its credit collection would be considered poor if its average collection period was________

a)

A. 30 days

b)

B. 36 days

c)

C. 47 days

d)

D. 37 days

13.

___________ are especially interested in the average payment period, since it provides them with a sense of the bill-paying patterns of the firm.

a)

A. Customers

b)

B. Shareholders

c)

C. Lenders and suppliers

14.

Asset turnover measures

a)

how often a company replaces its assets.

b)

how efficiently a company uses its assets to generate sales.

c)

the portion of the assets that have been financed by creditors.

d)

the overall rate of return on assets.