cima-co2課程ppt(17)(編輯修改稿)
2024-11-13 03:20 本頁面
【文章內(nèi)容簡介】 current liabilities. Current Assets: . cash, inventories, receivables, shortterm investments Current Liabilities: . trade payables, bank overdraft 2. Working Capital Slide 2512 Cash Receivables Work in Process Raw Materials Finished Goods Operating Cycle or Cash Cycle Payables Profit In The operating cycle (or cash cycle) describe the time taken from the purchase of raw materials to the sale of finished goods. Slide 2513 Turnover Periods A 39。turnover39。 period is an (average) length of time. ? Inventory turnover the length of time an item of inventory is held in stores before it is used. ? The receivables39。 turnover period / debt collection period the length of the credit period taken by customers ? The payables39。 turnover period / period of credit taken from suppliers the length of time between the purchase of materials and the payment to suppliers. Slide 2514 Inventory turnover Inventory Turnover days (Average) inventories Cost of Sales = x 365 days Inventory Turnover Cost of Sales (Average) Inventories = Example A pany buys goods cos
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