ROCE
Return on capital employed.
Profit before interest and tax divided by capital employed; measures the efficiency with which capital is used.
Passende Übungsfragen
☝️ Single
Equipment originally costing £12,000 with accumulated depreciation of £9,000 is sold for £4,000. What is the profit or loss on disposal?
Loss of £1,000
Profit of £1,000
Profit of £4,000
Loss of £9,000
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☝️ Single
Under IAS 7, which of the following is classified as a cash flow from FINANCING activities?
Cash received from customers
Purchase of property, plant and equipment
Proceeds from issuing new shares
Interest received on investments (in a typical non-financial entity)
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