Formulas Flashcards
1
Q
Profit or loss
A
Total revenue - total costs
2
Q
Gross profit
A
Turnover - cost of sales
3
Q
Total assets
A
Current assets + fixed assets
4
Q
Net profit
A
Gross profit - expenses
5
Q
Revenue
A
Number of sales X price
6
Q
Total costs
A
Fixed costs + variable costs
7
Q
Net cash flow
A
Cash inflow - cash outflow
8
Q
Net current assets
A
Current assets - current liabilities
9
Q
Net assets
A
Total assets - total liabilities
10
Q
Net profit margin
A
Net profit / sales revenue X 100
11
Q
Total assets
A
Current assets + fixed assets
12
Q
Current ratio
A
Current assets / current liabilities
13
Q
Liquid capital ratio
A
(Current assets - inventory) /current liabilities
14
Q
Closing balance
A
Net cash flow + opening balance
15
Q
Break even point
A
Fixed costs / (selling price per unit - variable costs per unit)
