formulas Flashcards
net cash flow
total cash inflow - total cash out flow
closing balance
opening balance + net cash flow
total revenue
selling price * quantity sold
total cost
fixed cost + total variable costs
profit
total revenue - total costs
total contribution
sales revenue - total variable costs
contribution per unit
selling price - variable cost per unit
profit ( using contribution
contribution per unit * margin of safety
break- even output
total fixed costs/ unit contribution
margin of safety
actual sales - break even level output
revenue
unit price * quantity sold
gross profit
sales revenue - cost of goods sold
cost of goods sold
opening inventory + purchases - closing inventory
profit/loss for the year
gross profit - expenses + other income
net book value
cost - depreciation
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 less drawings
balance sheet
net assets = capital employed
gross profit margin
gross profit/revenue * 100
mark up
gross profit/cost of sales * 100
profit margin
profit/ revenue *100
return on capital employed
profit/ capital employed * 100
current ratio
current assets/current liabilities