calculations Flashcards
1
Q
Net cash flow
A
Total inflow – total outflow
2
Q
(Total) sales revenue
A
Price x quantity
3
Q
Total) variable costs
A
Variable costs per unit x quantity
4
Q
Variable costs (per unit
A
Total variable costs divided by quantity
5
Q
Average fixed costs
A
(Total) Fixed costs divided quantity
6
Q
Profit/loss
A
Total revenue – total costs
7
Q
Gross profit
A
Total revenue – cost of sales
8
Q
Gross profit margin
A
Gross profit divided total revenue x 100
9
Q
Net profit
A
Total revenue – cost of sales - expenses
10
Q
Net profit margin
A
Net profit divided by total revenue x 100
11
Q
Average rate of return
A
Average profit from the investment divided by cost of investment x 100
12
Q
Break-even
A
Occurs where total revenue = total costs
13
Q
Break-even quantity
A
Fixed costs divided
Price – variable cost (per unit)
