Inhoudsopgave
Literatuur: Jaarverslaggeving; P. Epe (ISBN:
9789001590567)
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 2..........................................................................................................9
H2.1 en H2.2.......................................................................................................................................9
H2.3....................................................................................................................................................9
H2.4....................................................................................................................................................9
Financial Accounting Hoofdstuk 3........................................................................................................10
H3.1..................................................................................................................................................10
H3.2..................................................................................................................................................10
H3.3..................................................................................................................................................10
H3.4..................................................................................................................................................10
H3.5..................................................................................................................................................11
H3.6..................................................................................................................................................11
H3.7..................................................................................................................................................11
Financial Accounting Hoofdstuk 4........................................................................................................12
H4.1..................................................................................................................................................12
H4.2..................................................................................................................................................12
H4.3..................................................................................................................................................14
Financial Accounting Hoofdstuk 5........................................................................................................16
H5.1..................................................................................................................................................16
H5.2..................................................................................................................................................16
H5.3..................................................................................................................................................17
H5.4..................................................................................................................................................19
H5.5..................................................................................................................................................21
Financial Accounting Hoofdstuk 6........................................................................................................22
H6.1..................................................................................................................................................22
H6.2..................................................................................................................................................22
1
, H6.3..................................................................................................................................................24
H6.4..................................................................................................................................................25
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
2
, H13.5................................................................................................................................................40
H13.6................................................................................................................................................40
Financial Accounting Hoofdstuk 16......................................................................................................41
H16.1................................................................................................................................................41
H16.2................................................................................................................................................41
H16.3................................................................................................................................................41
H16.4................................................................................................................................................42
H16.5................................................................................................................................................42
H16.6................................................................................................................................................42
H16.7................................................................................................................................................43
Financial Accounting Hoofdstuk 17......................................................................................................44
H17.1................................................................................................................................................44
H17.2................................................................................................................................................44
H17.3................................................................................................................................................44
H17.4................................................................................................................................................45
H17.5................................................................................................................................................45
Financial Accounting Hoofdstuk 18......................................................................................................46
H18.1................................................................................................................................................46
H18.2................................................................................................................................................46
H18.3................................................................................................................................................46
H18.4................................................................................................................................................46
Financial Accounting Hoofdstuk 19......................................................................................................48
H19.1................................................................................................................................................48
H19.2................................................................................................................................................48
H19.3................................................................................................................................................48
H19.4................................................................................................................................................48
H19.5................................................................................................................................................49
H19.6................................................................................................................................................49
H19.7................................................................................................................................................49
H19.8................................................................................................................................................49
H19.9................................................................................................................................................49
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
Literatuur: Jaarverslaggeving; P. Epe (ISBN:
9789001590567)
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 2..........................................................................................................9
H2.1 en H2.2.......................................................................................................................................9
H2.3....................................................................................................................................................9
H2.4....................................................................................................................................................9
Financial Accounting Hoofdstuk 3........................................................................................................10
H3.1..................................................................................................................................................10
H3.2..................................................................................................................................................10
H3.3..................................................................................................................................................10
H3.4..................................................................................................................................................10
H3.5..................................................................................................................................................11
H3.6..................................................................................................................................................11
H3.7..................................................................................................................................................11
Financial Accounting Hoofdstuk 4........................................................................................................12
H4.1..................................................................................................................................................12
H4.2..................................................................................................................................................12
H4.3..................................................................................................................................................14
Financial Accounting Hoofdstuk 5........................................................................................................16
H5.1..................................................................................................................................................16
H5.2..................................................................................................................................................16
H5.3..................................................................................................................................................17
H5.4..................................................................................................................................................19
H5.5..................................................................................................................................................21
Financial Accounting Hoofdstuk 6........................................................................................................22
H6.1..................................................................................................................................................22
H6.2..................................................................................................................................................22
1
, H6.3..................................................................................................................................................24
H6.4..................................................................................................................................................25
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
2
, H13.5................................................................................................................................................40
H13.6................................................................................................................................................40
Financial Accounting Hoofdstuk 16......................................................................................................41
H16.1................................................................................................................................................41
H16.2................................................................................................................................................41
H16.3................................................................................................................................................41
H16.4................................................................................................................................................42
H16.5................................................................................................................................................42
H16.6................................................................................................................................................42
H16.7................................................................................................................................................43
Financial Accounting Hoofdstuk 17......................................................................................................44
H17.1................................................................................................................................................44
H17.2................................................................................................................................................44
H17.3................................................................................................................................................44
H17.4................................................................................................................................................45
H17.5................................................................................................................................................45
Financial Accounting Hoofdstuk 18......................................................................................................46
H18.1................................................................................................................................................46
H18.2................................................................................................................................................46
H18.3................................................................................................................................................46
H18.4................................................................................................................................................46
Financial Accounting Hoofdstuk 19......................................................................................................48
H19.1................................................................................................................................................48
H19.2................................................................................................................................................48
H19.3................................................................................................................................................48
H19.4................................................................................................................................................48
H19.5................................................................................................................................................49
H19.6................................................................................................................................................49
H19.7................................................................................................................................................49
H19.8................................................................................................................................................49
H19.9................................................................................................................................................49
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
