formulas Theme 2 Flashcards
1
Q
Average fixed costs per unit
A
Total fixed costs / units sold
2
Q
Average total cost per unit
A
Total costs / unit sold
3
Q
Profit / loss
A
Total rev - costs
4
Q
Sales revenue
A
Units sold x ave price
5
Q
Gross profit
A
Revenue - cost of sales
6
Q
Operating profit
A
Goss profit - other operating expenses
7
Q
Net profit
A
Operating profit - tax and interests
8
Q
Net Profit margin
A
Profit / revenue x 100
9
Q
Gross profit margin
A
Gross profit / sales rev x 100
10
Q
Operating profit margin
A
Operating profit margin / sales revenue x 100
11
Q
Net profit margin
A
Net profit / revenue x 100
12
Q
Current ratio
A
Current assets / current liabilities
13
Q
Acid test ratio
A
Current assets - stock / current liabilities
14
Q
Net cash flow
A
Cash in flow - outflow
15
Q
Opening balance
A
Closing balance from befoee
