Calculations Flashcards
1
Q
Current ratio
A
Current assets/current liabilities
2
Q
Acid test ratio
A
Current assets-inventories/ current liabilities
3
Q
Assets
A
Capital+liabilities
4
Q
Gross profit
A
Revenue-cost of goods sold
5
Q
Gross profit margin
A
Gross profit/revenue x100
6
Q
Operating profit margin
A
Operating profit/revenue x100
7
Q
Operating profit
A
Gross profit-other operating costs
8
Q
Net profit
A
Total revenue-total expenses
9
Q
Net profit margin
A
Net profit before tax/revenue x100
10
Q
Liquidity
A
Current assets/Currebt liabilities
11
Q
Total contribution
A
Total revenue-Total variable costs
12
Q
Contribution per unit
A
Selling price(per unit)- Variable cost(per unit)
13
Q
Break even output
A
Fixed costs/Contribution per unit
14
Q
Profit
A
Margin of safety x Contribution per unit
