Formulas Flashcards
Net Cash Flow
Total cash inflow - Total cash outflow
Opening Balance
Closing balance of previous year
Closing balance
Opening balance + Net monthly cash flow
Sales Rev
Price times number of items sold
Sales volume
Selling revenue divided by selling price
Total costs
Fixed costs + Variable costs
Break Even Output
Total fixed costs divided by contribution per unit
Contribution per unit (1)
Price per unit - Variable cost per unit
Total Contribution (1)
Total revenue - Total variable costs
Total Contribution (2)
Unit Contribution times total number sold
Margin of Safety
Actual output - BE output
Profit Budget
Income budget - Expenditure budget
Variance
Budgeted - Actual
Gross profit
Revenue - Cost of sales
Operating Profit
Gross profit - other operating expenses
Net Profit
Operating profit - interest
Gross profit margin
Gross profit
—————-
Sales rev
Operating profit margin
operating profit
———————-
Sales rev
Profit for the year margin
Net profit
—————
Sales rev
Current Ratio
Current assets
————————
Current liabilities
Acid test ratio
Current assets - inventory
————————————-
Current liabilities
