Formulae Flashcards
F: Net cash flow
Total Cash Inflow - Total Cash Outflow
F: Closing balance
Opening balance + Net Cash Flow
F: Total revenue
Selling price x Quantity Sold
F: Total costs
Fixed costs + Total Variable costs
F: Profit
Total revenue - Total costs
F: Total contribution
Sales revenue - Total Variable Costs
F: Contribution (per unit)
Selling price - Variable cost (per unit)
F: Profit (using contribution)
Contribution per unit x margin of safety
F: Break-even output
Total Fixed Costs ÷ Unit Contribution
F: Margin of Safety
Actual Sales - Break even level of output
F: Revenue
Unit price x Quantity sold
F: Gross profit
Sales Revenue - Cost of Goods Sold
F: Cost of goods sold
Opening Inventory + Purchases 0 Closing Inventory
F: Profit/loss for the year
Gross Profit - expenses + other income
F: Net book value
Cost - Depreciation