ہوم / مشق / اے سی سی اے / مالیاتی اکاؤنٹنگ / I Interpretation of financial statements
6 سوالات: اے سی سی اے مالیاتی اکاؤنٹنگ، جوابات اور وضاحت کے ساتھ۔
جوابی کنجی کے ساتھ قابلِ پرنٹ ورک شیٹ
Trade receivables are $18,000 and credit sales are $150,000. What is the receivables collection period?
Current assets are $70,000 including inventories of $25,000. Current liabilities are $35,000. What is the quick ratio?
Profit before financing and income taxes is $45,000. Total assets are $400,000 and current liabilities $100,000. What is the return on capital employed?
درست جواب: 15%
Capital employed = 400,000 - 100,000 = 300,000. ROCE = 45,000 / 300,000 = 15 percent.
Which ratio measures how efficiently an entity uses its resources?
درست جواب: Inventory holding period
Inventory days is an efficiency ratio. Quick ratio is liquidity, and gearing and interest cover are position ratios.
A longer receivables collection period compared with last year most likely suggests:
درست جواب: Slower collection from customers or more generous credit terms
Customers are taking longer to pay, which affects liquidity.
Debt is $200,000 and equity is $300,000. Gearing is calculated as debt / (debt + equity). What is it?
درست جواب: 40%
200,000 / 500,000 = 40 percent. Debt to equity would be 67 percent.