| Question | Answer | 
| Gross Profit Margin | (Gross Profit ÷ Sales) × 100 = ? | 
| Net Profit Margin | (Net Profit ÷ Sales) × 100 = ? | 
| Return On Capital Employed | (Net Profit ÷ Capital Employed) × 100 = ? | 
| Current Ratio | Current Assets ÷ Current Liabilities = ? | 
| Acid Test Ratio | (Current Assets - Stock) ÷ Current Liabilities = ? | 
| Gearing | (Loans ÷ Capital Employed) × 100 = ? | 
| Average Rate of Return | ((Total profit over project life ÷ Number of years) ÷ Capital outlay on project) × 100 = | 
| Straight-Line Depreciation | (Investment ÷ Scrap/Residual Value) ÷ Years of use | 
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