Revision unit 5 A Level

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Across
  1. 3. The relative ability of a business to generate profit from sales or capital investment.
  2. 7. Non-physical items of value, such as patents, trademarks and copyrights.
  3. 10. The number of times in a year that inventory is bought in and sold (the frequency of inventory restocking within a year).
  4. 13. The sum of share capital plus cumulative retained earnings.
  5. 15. Compares gross profit (profit before overhead costs) with revenue.
  6. 16. A ratio comparing current assets to current liabilities (current assets/current liabilities).
  7. 17. Profit that can be repeated and sustained.
  8. 23. The overhead costs of operating a business, deducted from gross profit to calculate profit from operations.
  9. 25. current assets - inventories
  10. 26. Profit from operations minus interest costs.
  11. 28. Arises when a business is valued at or bought for more than the balance sheet value of its assets (the extra value paid for a business over its book asset value).
  12. 29. The present day value of future cash flows
  13. 31. A financial obligation the business must pay in the future.
  14. 32. The quoted price of one share on the stock exchange (The market value of a single share.)
  15. 34. Total capital raised from issuing shares, raised from shareholders.
  16. 35. The minimum accounting rate of return (ARR) that a business would accept before approving an investment.
  17. 36. Business debts payable after more than one year.
  18. 37. Ratio that compares operating profit for the year with revenue.
  19. 39. Measures the annual profitability of an investment as a percentage of the average investment (average capital cost).
  20. 40. An item of monetary value owned by a business.
  21. 41. The total value of all long-term finance invested in a business.
  22. 42. The average time taken (in days) to receive payment from customers who bought on credit.
Down
  1. 1. One-time profit that is difficult to repeat or sustain.
  2. 2. Compares liquid assets to current liabilities to assess short-term financial strength (liquid assets/current liabilities).
  3. 4. Revenue minus the cost of sales.
  4. 5. Measures the proportion of capital employed in the business that is financed by long-term borrowing (non-current liabilities).
  5. 6. The amount of profit after tax and interest earned per share.
  6. 8. Compares operating profit with capital employed to measure efficiency.
  7. 9. Profit before tax minus profit (or corporation) tax expenses.
  8. 11. the value of total assets minus the total value of liabilities
  9. 12. Gross profit minus overhead expenses (also known as operating profit).
  10. 14. The value of payments due from customers who purchased goods on credit.
  11. 18. The present value of estimated future cash flows from an investment.
  12. 19. The value of debts for goods bought on credit payable to suppliers (accounts payable).
  13. 20. The total value of assets minus total value of liabilities
  14. 21. The direct cost of goods sold during the financial year.
  15. 22. The average time taken (in days) to pay suppliers for purchases of supplies made on credit.
  16. 24. The share of profits paid to shareholders, in return for investment in company.
  17. 27. Forecast cash inflows minus forecast outflows.
  18. 30. Evaluating the profitability or feasibility of an investment project.
  19. 33. The value of materials and other supplies bought by business on credit (over 1 year).
  20. 38. The time it takes for an investment's net cash inflows to repay the initial cost.