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AQA - Financial Ratios

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

Which is the odd one out?

a)

Payable Days

b)

Current Ratio

c)

Receivable Days

d)

Inventory Turnover

2.

What is the Formula for Gearing?

a)

Long Term Liabilities/Profit for the Year x 100

b)

Selling Price x Quantity Sold

c)

Non-Current Liabilities/Total Equity + Non-Current Liabilities x 100

d)

Non-Current Liabilities/Capital Employed x 100

3.

What Family of Ratios includes Inventory Turnover?

a)

Liquidity

b)

Gearing

c)

Efficiency

d)

Profitability

4.

What is Liquidity a Measure of?

a)

Profit

b)

Variable Costs

c)

Ability to Pay Long Term Debts

d)

Working Capital

5.

What is the Relationship between Payable Days and Receivable Days?

a)

Businesses want longest possible payable days figure and longest possible receivable days

b)

Businesses wan shortest possible payable days figure and longest possible receivable days

c)

Businesses want longest possible payable days figures and shortest possible receivable days

d)

Businesses want shortest possible payable days figure and shortest possible receivable days

6.

What is the ideal Level for Current Ratio?

a)

2.5:1

b)

1:1

c)

0.5 - 1:1

d)

1.5 - 2:1

7.

Which is the correct Formula for the Current Ratio

a)

Sales Revenue/Current Assets

b)

Current Assets/Sales Revenue x 100

c)

Current Assets/Current Liabilities x 100

d)

Current Assets/Current Liabilities

8.

What is the correct Formula for Payable Days

a)

Payables/Cost of Sales x 365

b)

Payables/Sales Revenue x 365

c)

Payables/Sales Revenue x 100

d)

Payables/Cost of Sales x 100

9.

At what level is a Business considered Highly Geared?

a)

20%

b)

30%

c)

40%

d)

50%

10.

The gross profit ratio is calculated by dividing:

a)

Profit by sales

b)

Profit by shareholders’ equity

c)

Gross profit by sales

d)

Sales by cost of sales