Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

Business > Formuler > Flashcards

Formuler Flashcards

1
Q

Revenue

A

Revenue = Price x Quantity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Total Costs

A

Total Costs = Fixed Costs + Variable Costs

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Profit

A

Profit = Total Revenue - Total Costs

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

gross profit margin

A

Gross Profit Margin = (Gross Profit / Revenue) x 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

net profit margin

A

Net Profit Margin = (Net Profit / Revenue) x 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

What is the formula for calculating return on capital employed (ROCE)?

A

ROCE = (Operating Profit / Capital Employed) x 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

Current Ratio

A

Current Ratio = Current Assets / Current Liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

Acid Test Ratio

A

Acid Test Ratio = (Current Assets - Inventory) / Current Liabilities

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

What is the formula for calculating inventory turnover ratio?

A

Inventory Turnover Ratio = Cost of Goods Sold / Average Inventory

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

What is the formula for calculating debt to equity ratio?

A

Debt to Equity Ratio = Total Debt / Total Equity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

What is the formula for calculating earnings per share (EPS)?

A

EPS = (Net Profit - Preference Dividends) / Number of Ordinary Shares

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

What is the formula for calculating price earnings (P/E) ratio?

A

P/E Ratio = Market Price per Share / Earnings per Share

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

What is the formula for calculating dividend yield?

A

Dividend Yield = (Dividend per Share / Market Price per Share) x 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

payback period

A

Payback Period = Initial Investment / Annual Cash Inflows

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

What is the formula for calculating average rate of return (ARR)?

A

ARR = (Average Annual Profit / Initial Investment) x 100

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

What is the formula for calculating net present value (NPV)?

A

NPV = Present Value of Cash Inflows - Present Value of Cash Outflows

17
Q

What is the formula for calculating break-even point in units?

A

Break-even Point in Units = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)

18
Q

What is the formula for calculating contribution to sales ratio?

A

Contribution to Sales Ratio = (Contribution / Sales) x 100

19
Q

Margin of Safety

A

Margin of Safety = Actual Sales - Break-even Sales

20
Q

What is the formula for calculating labour productivity?

A

Labour Productivity = Output / Number of Employees

21
Q

What is the formula for calculating absenteeism rate?

A

Absenteeism Rate = (Number of Days Lost due to Absence / Total Number of Days Worked) x 100

22
Q

What is the formula for calculating labour turnover rate?

A

Labour Turnover Rate = (Number of Employees Leaving / Average Number of Employees) x 100

23
Q

Value Market Share

A

(Sales revenue/Total market sales revenue) x 100

24
Q

Volume Market Share

A

(Firm’s units sold/Total Market Units sold) x 100

25
Q

Break Even

A

Fixed Costs/Selling Price-Variable cost per unit

26
Q

Break Even

A

Fixed Costs/Selling Price-Variable cost per unit

27
Q

(Unit) Contribution

A

Selling Price-Variable Cost per unit

28
Q

Gross Profit

A

Sales Revenue - costs of sales

29
Q

Gross Profit Margin

A

(Gross Profit/Sales Revenue) x 100

30
Q

Operating Profit

A

Gross Profit-Operating expenses

31
Q

Operating Profit Margin

A

(Operating Profit/Revenue) x 100

32
Q

Net Profit

A

Total Revenue - Total Costs

33
Q

Net Profit Margin

A

(Net Profit/Revenue) x 100

34
Q

Working Capital

A

Current Assets - Current Liabilities

35
Q

Working Capital

A

Current Assets - Current Liabilities

36
Q

Sales Revenue

A

Price per unit x Quantity sold

37
Q

Sales Revenue

A

Price per unit x Quantity sold

Business (5 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions