Samenvattingen Financial Accounting H1 + H3 tm H14 + H16
tm H18 + formules
Gedeeltelijk: H6 (1tm3), H7 (1tm3), H16 (1,3,4,5), H17 (1+2), H18 (1,2,4)
De andere hoofdstukken helemaal.
Inhoud
Financial Accounting – Formules............................................................................................................4
Financial Accounting Hoofdstuk 1..........................................................................................................5
H1.1....................................................................................................................................................5
H1.2....................................................................................................................................................5
H1.3....................................................................................................................................................7
H1.4....................................................................................................................................................7
H1.5....................................................................................................................................................8
Financial Accounting Hoofdstuk 3..........................................................................................................9
H3.1....................................................................................................................................................9
H3.2....................................................................................................................................................9
H3.3....................................................................................................................................................9
H3.4....................................................................................................................................................9
H3.5..................................................................................................................................................10
H3.6..................................................................................................................................................10
H3.7..................................................................................................................................................10
Financial Accounting Hoofdstuk 4........................................................................................................11
H4.1..................................................................................................................................................11
H4.2..................................................................................................................................................11
H4.3..................................................................................................................................................13
Financial Accounting Hoofdstuk 5........................................................................................................15
H5.1..................................................................................................................................................15
H5.2..................................................................................................................................................15
H5.3..................................................................................................................................................16
H5.4..................................................................................................................................................18
H5.5..................................................................................................................................................20
Financial Accounting Hoofdstuk 6........................................................................................................22
H6.1..................................................................................................................................................22
H6.2..................................................................................................................................................22
H6.3..................................................................................................................................................24
H6.4..................................................................................................................................................25
1
,Financial Accounting Hoofdstuk 7........................................................................................................26
H7.1..................................................................................................................................................26
H7.2..................................................................................................................................................26
H7.3..................................................................................................................................................27
H7.4..................................................................................................................................................28
Financial Accounting Hoofdstuk 8........................................................................................................29
H8.1..................................................................................................................................................29
H8.2..................................................................................................................................................29
H8.3..................................................................................................................................................30
H8.4..................................................................................................................................................30
Financial Accounting Hoofdstuk 9........................................................................................................31
H9.1..................................................................................................................................................31
H9.2..................................................................................................................................................31
H9.3..................................................................................................................................................32
H9.4..................................................................................................................................................33
H9.5..................................................................................................................................................33
Financial Accounting Hoofdstuk 10......................................................................................................34
H10.1................................................................................................................................................34
H10.2................................................................................................................................................34
H10.3................................................................................................................................................34
H10.4................................................................................................................................................35
H10.5................................................................................................................................................35
Financial Accounting Hoofdstuk 11......................................................................................................36
H11.1................................................................................................................................................36
H11.2................................................................................................................................................36
H11.3................................................................................................................................................37
Financial Accounting Hoofdstuk 12......................................................................................................38
H12.1................................................................................................................................................38
H12.2................................................................................................................................................38
Financial Accounting Hoofdstuk 13......................................................................................................39
H13.1................................................................................................................................................39
H13.2................................................................................................................................................39
H13.3................................................................................................................................................39
H13.4................................................................................................................................................40
H13.5................................................................................................................................................40
H13.6................................................................................................................................................40
2
,Financial Accounting Hoofdstuk 14......................................................................................................41
H14.1................................................................................................................................................41
H14.2................................................................................................................................................41
H14.3................................................................................................................................................41
H14.4................................................................................................................................................42
Financial Accounting Hoofdstuk 16......................................................................................................43
H16.1................................................................................................................................................43
H16.2................................................................................................................................................43
H16.3................................................................................................................................................43
H16.4................................................................................................................................................44
H16.5................................................................................................................................................44
H16.6................................................................................................................................................45
H16.7................................................................................................................................................45
Financial Accounting Hoofdstuk 17......................................................................................................46
H17.1................................................................................................................................................46
H17.2................................................................................................................................................46
H17.3................................................................................................................................................47
H17.4................................................................................................................................................47
H17.5................................................................................................................................................47
Financial Accounting Hoofdstuk 18......................................................................................................48
H18.1................................................................................................................................................48
H18.2................................................................................................................................................48
H18.3................................................................................................................................................48
H18.4................................................................................................................................................48
3
, Financial Accounting – Formules
Rentabiliteit = resultaat wordt gerelateerd aan het vermogen waarmee het is behaald
1. Rentabiliteit van het totale vermogen (RTV):
Winst vóór aftrek van interest en belasting / gemiddeld TV * 100%
2. Rentabiliteit van het eigen vermogen (REV):
Nettowinst (vóór of na aftrek van belasting) / gemiddeld EV * 100%
3. Rentabiliteit van het vreemd vermogen (RVV):
Rentelasten / gemiddeld VV * 100%
Solvabiliteit = mate waarin de onderneming in staat is aan haar verplichtingen te voldoen
- EV / TV * 100% (moet vaak ong. ¼ zijn bij arbeidsintensieve onderneming)
Liquiditeit = mate waarin de onderneming in staat is aan lopende betalingsverplichtingen te voldoen
- Current ratio = vlottende activa / kortlopende verplichtingen (moet ong. 1,5-2 zijn)
4
tm H18 + formules
Gedeeltelijk: H6 (1tm3), H7 (1tm3), H16 (1,3,4,5), H17 (1+2), H18 (1,2,4)
De andere hoofdstukken helemaal.
Inhoud
Financial Accounting – Formules............................................................................................................4
Financial Accounting Hoofdstuk 1..........................................................................................................5
H1.1....................................................................................................................................................5
H1.2....................................................................................................................................................5
H1.3....................................................................................................................................................7
H1.4....................................................................................................................................................7
H1.5....................................................................................................................................................8
Financial Accounting Hoofdstuk 3..........................................................................................................9
H3.1....................................................................................................................................................9
H3.2....................................................................................................................................................9
H3.3....................................................................................................................................................9
H3.4....................................................................................................................................................9
H3.5..................................................................................................................................................10
H3.6..................................................................................................................................................10
H3.7..................................................................................................................................................10
Financial Accounting Hoofdstuk 4........................................................................................................11
H4.1..................................................................................................................................................11
H4.2..................................................................................................................................................11
H4.3..................................................................................................................................................13
Financial Accounting Hoofdstuk 5........................................................................................................15
H5.1..................................................................................................................................................15
H5.2..................................................................................................................................................15
H5.3..................................................................................................................................................16
H5.4..................................................................................................................................................18
H5.5..................................................................................................................................................20
Financial Accounting Hoofdstuk 6........................................................................................................22
H6.1..................................................................................................................................................22
H6.2..................................................................................................................................................22
H6.3..................................................................................................................................................24
H6.4..................................................................................................................................................25
1
,Financial Accounting Hoofdstuk 7........................................................................................................26
H7.1..................................................................................................................................................26
H7.2..................................................................................................................................................26
H7.3..................................................................................................................................................27
H7.4..................................................................................................................................................28
Financial Accounting Hoofdstuk 8........................................................................................................29
H8.1..................................................................................................................................................29
H8.2..................................................................................................................................................29
H8.3..................................................................................................................................................30
H8.4..................................................................................................................................................30
Financial Accounting Hoofdstuk 9........................................................................................................31
H9.1..................................................................................................................................................31
H9.2..................................................................................................................................................31
H9.3..................................................................................................................................................32
H9.4..................................................................................................................................................33
H9.5..................................................................................................................................................33
Financial Accounting Hoofdstuk 10......................................................................................................34
H10.1................................................................................................................................................34
H10.2................................................................................................................................................34
H10.3................................................................................................................................................34
H10.4................................................................................................................................................35
H10.5................................................................................................................................................35
Financial Accounting Hoofdstuk 11......................................................................................................36
H11.1................................................................................................................................................36
H11.2................................................................................................................................................36
H11.3................................................................................................................................................37
Financial Accounting Hoofdstuk 12......................................................................................................38
H12.1................................................................................................................................................38
H12.2................................................................................................................................................38
Financial Accounting Hoofdstuk 13......................................................................................................39
H13.1................................................................................................................................................39
H13.2................................................................................................................................................39
H13.3................................................................................................................................................39
H13.4................................................................................................................................................40
H13.5................................................................................................................................................40
H13.6................................................................................................................................................40
2
,Financial Accounting Hoofdstuk 14......................................................................................................41
H14.1................................................................................................................................................41
H14.2................................................................................................................................................41
H14.3................................................................................................................................................41
H14.4................................................................................................................................................42
Financial Accounting Hoofdstuk 16......................................................................................................43
H16.1................................................................................................................................................43
H16.2................................................................................................................................................43
H16.3................................................................................................................................................43
H16.4................................................................................................................................................44
H16.5................................................................................................................................................44
H16.6................................................................................................................................................45
H16.7................................................................................................................................................45
Financial Accounting Hoofdstuk 17......................................................................................................46
H17.1................................................................................................................................................46
H17.2................................................................................................................................................46
H17.3................................................................................................................................................47
H17.4................................................................................................................................................47
H17.5................................................................................................................................................47
Financial Accounting Hoofdstuk 18......................................................................................................48
H18.1................................................................................................................................................48
H18.2................................................................................................................................................48
H18.3................................................................................................................................................48
H18.4................................................................................................................................................48
3
, Financial Accounting – Formules
Rentabiliteit = resultaat wordt gerelateerd aan het vermogen waarmee het is behaald
1. Rentabiliteit van het totale vermogen (RTV):
Winst vóór aftrek van interest en belasting / gemiddeld TV * 100%
2. Rentabiliteit van het eigen vermogen (REV):
Nettowinst (vóór of na aftrek van belasting) / gemiddeld EV * 100%
3. Rentabiliteit van het vreemd vermogen (RVV):
Rentelasten / gemiddeld VV * 100%
Solvabiliteit = mate waarin de onderneming in staat is aan haar verplichtingen te voldoen
- EV / TV * 100% (moet vaak ong. ¼ zijn bij arbeidsintensieve onderneming)
Liquiditeit = mate waarin de onderneming in staat is aan lopende betalingsverplichtingen te voldoen
- Current ratio = vlottende activa / kortlopende verplichtingen (moet ong. 1,5-2 zijn)
4
