formulas Flashcards
closing balance
opening balance + net cash flow
net cash flow
cash inflows - cash outflows
total revenue
selling price x quantity sold
total costs
fixed costs + total variable costs
profit
total revenue - total costs
total contribution
sales revenue - total variable costs
contribution per unit
selling price - variable costs
profit (using contribution)
selling price - variable costs
break even output
total fixed costs / unit contribution
margin of safety
actual sales - break even level of output
revenue
unit price x quantity sold
gross profit
sales revenue - cost of goods sold
profit/loss of the year
gross profit - expenses + other income
netbook value
cost - depriciation
net current assets
current assets - current liabilities
net assets
non-current assets + net current assets - long term liabilities
capital employed
opening capital + profit for the year
balance sheet
net assets = capital employed
gross profit margin
gross profit/revenue x100
mark-up
gross profit/cost of sales x100
profit margin
profit/revenue x100
return on capital employed
profit/capital employed x100
current ratio
current assets/current liabilities
liquid capital ratio
current assets - inventory/current liabilities
trade recieveable days
trade recieveables/credit sales x365
trade payable days
trade payables/credit purchases x365
inventory turnover
average inventory turnover/cost of sales x365
