Calculations Flashcards
1
Q
Revenue
A
Quantity x Price
2
Q
Total costs
A
Variable costs + Fixed costs
3
Q
Profit
A
Revenue - Total costs
4
Q
Break even
A
Total fixed costs / (Price - Variable costs)
5
Q
Margin of safety
A
Actual sales - Break even sales
6
Q
Interest
A
((Total repayment - Borrowed amount) / Borrowed amount) x 100
7
Q
Contribution margin
A
Price - Variable costs
8
Q
Net cash flow
A
Inflows - Outflows
9
Q
Closing balance
A
Opening balance + Net cash flow
10
Q
Opening balance
A
Closing balance of previous period
11
Q
Gross profit margin
A
(Gross profit / Revenue) x 100
12
Q
Net profit margin
A
(Net profit / Revenue) x 100
13
Q
Average rate of return
A
(Average yearly profit / Initial investment) x 100
