equations Flashcards
1
Q
Net cash flow
A
Total cash inflow - Total cash outflow
2
Q
Closing balance
A
Opening balance + net cash flow
3
Q
total revenue
A
SPPU x Q
4
Q
total costs
A
fixed costs + variable costs
5
Q
profit
A
revenue - costs
6
Q
total contribution
A
total revenue - total variable costs
7
Q
contribution (per unit)
A
SPPU - VCPU
8
Q
profit (using contribution)
A
Contribution per unit x margin of safety
9
Q
Break - even output
A
total fixed costs / contribution per unit
10
Q
Margin of safety
A
Actual Sales - Breakeven level of output
11
Q
Gross profit
A
Total revenue - cost of goods sold
12
Q
Cost of goods sold
A
opening inventory + purchases - closing inventory
13
Q
Profit/Loss for the year
A
Gross profit - expenses - depreciation
14
Q
Net book value
A
cost - depreciation
15
Q
Net current assets
A
Current assets - current liabilities
