calculations Flashcards
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total sales revenue
Price X quantity sold
total variable costs
variable costs per unit X quantity sold
variable costs per unit
Total variable costs/quantity sold
total fixed costs
sum of all the fixed costs
average fixed costs
total fixed costs/ Quantity sold
total costs
total variable costs + total fixed costs
profit/loss
total revenue - total costs
gross profit
total revenue - cost of sales
gross profit margin
gross profit/total revenue X 100
net profit
gross profit - expenses or total revenue - cost of sales - expenses
net profit margin
net profit/total revenue X 100
break even
fixed costs/price-variable costs (per unit)
average rate of return
1) total profit from investment + total income received from an investment over a given period of time - cost of investment.
2) average profit from the investment= total profit from investment/ number of years.
3) average rate of return = average profit from the investment/ cost of the investment X 100
net cash flow
total inflow - total outflow
opening balance
closing balance from last month
