enterprise Flashcards
1
Q
total costs
A
total fixed costs + total variable costs
2
Q
revenue
A
price x number of unit sold
3
Q
profit
A
revenue - total costs
4
Q
total variable costs
A
costs per one x number of units sold
5
Q
gross profit
A
turnover (revenue) - cost of sales
6
Q
net profit
A
gross profit - expenses
7
Q
net current asset
A
current asset - current liabilities
8
Q
gross profit margin
A
gross profit / sales revenue x 100 (answer in %)
9
Q
net profit margin
A
net profit / sales revenue x 100 (answer in %)
10
Q
current ratio
A
current assets / currents liabilities
11
Q
liquid capital ratio
A
current assets - inventory / current liabilities
