Formulas Flashcards
1
Q
Total costs =
A
Fixed costs + variable cost
2
Q
Profit / loss =
A
Sales revenue - total costs
3
Q
Gross profit =
A
Revenue-cost of sales
4
Q
Net profit
A
Gross profit-total cost
5
Q
Gross profit margin =
A
(Gross profit/revenue) * 100
6
Q
Net profit margin
A
( net profit / revenue ) * 100
7
Q
Average rate of return =
A
( average annual profit / cost of investment ) * 100
8
Q
Average annual profit =
A
Total profit / total number of years
9
Q
Break even =
A
Total fixed cost / Contribution per unit
10
Q
Contribution per unit
A
Selling price per unit - variable cost per unit
11
Q
Net cash flow
A
Cash inflow - cash outflow
12
Q
Closing balance
A
Opening balance + net cash flow
