Equations Flashcards
1
Q
staright line depreciation
A
(value of assets - residual value)/life of the asset
2
Q
net cashflow
A
cash inflow - outflow
3
Q
total costs
A
fixed costs + total variable costs
4
Q
break-even
A
fixed cost/contribution per unit
5
Q
contribution per unit
A
selling price - variable cost per unit
6
Q
total contribution
A
contribution per unit x quanitity sold
7
Q
sales revenue
A
selling price x quantity sold
8
Q
gross profit
A
sales revenue - cost of sales
9
Q
actual value of stocks
A
(opening inventory + purchases) - closing inventory
10
Q
operating profit
A
gross profit - expenses
11
Q
gross profit margin
A
gross profit/sales revenue x 100
12
Q
mark up
A
gross profit/cost of sales x 100
13
Q
profir margins
A
profit/sales revenue x 100
14
Q
ROCE
A
profit/(total equity + non-current liabilities)
15
Q
current ratio
A
current assets/current liabilities
