Calculations Flashcards

1
Q

Total cash inflow - total cash outflow

A

Net cash flow

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2
Q

Open balance + net cash flow

A

Closing balance

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3
Q

Unit price x quantity sold

A

Revenue

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4
Q

Sales revenue - cost of goods sold

A

Gross profit

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5
Q

Selling price x quantity sold

A

Total revenue

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6
Q

Total revenue - total costs

A

Profit

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7
Q

Total fixed costs/ unit contribution

A

Break-even output

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8
Q

Actual sales - break even level of output

A

Margin of safety

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9
Q

Gross profit/ revenue x100

A

Gross profit margin

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10
Q

Gross profit margin

A

Gross profit / revenue x100

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11
Q

Net cash flow

A

Total cash inflow - total cash outflow

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12
Q

Closing balance

A

Opening balance + net cash flow

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13
Q

Total revenue

A

Selling price x quantity sold

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14
Q

Profit

A

Total revenue - total costs

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15
Q

Break-even output

A

Total fixed costs / unit contribution

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16
Q

Margin of safety

A

Actual sales - break-even level of output

17
Q

Gross profit

A

Sales revenue - cost of goods sold

18
Q

Profit / revenue x100

A

Profit margin

19
Q

Revenue

A

Unit price x quantity sold