Formula Flashcards
1
Q
Unit Costs
A
Total Cost / Output
1
Q
Total Costs
A
FC + VC
2
Q
Contribution
A
Selling Price - VC
3
Q
Revenue
A
Price * Quantity
4
Q
Break Even
A
Fixed Costs / Contribution
5
Q
Margin Of Safety
A
Actual Sales - Break even sales
6
Q
Average Rate of Return (ARR)
A
Annual Average Profit / Investment Cost *100
7
Q
Net Cash Flow
A
Total Inflows - Total Outflows
8
Q
Gross Profit
A
Revenue - Cost of Sales
9
Q
Net Profit (operating)
A
Gross Profit - Expenses
10
Q
Profit before Tax
A
Net Profit - Finance costs
11
Q
Retained Profit
A
Net profit - Tax & Dividends
12
Q
Net Current Assets
A
Current Assets - Current Liabilities
13
Q
Net Assets
A
Assets - liabilities
14
Q
Straight Line Depreciation
A
Initial Cost - Residual / Life of asset
