Formulas Flashcards

1
Q

Net cash flow

A

inflows-outflows

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2
Q

TR

A

qs times sp

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3
Q

Total cost

A

FC + VC

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4
Q

Profit

A

TR-TC

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5
Q

Total contribution

A

TR-TVC

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6
Q

Contribution/unit

A

SP-VC/unit

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7
Q

Breakeven point

A

tr=tc

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8
Q

BE output

A

FC/contribution per unit

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9
Q

MOS

A

actual-BE

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10
Q

Variance

A

Actual-budget

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11
Q

Gross profit

A

TR-cos

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12
Q

Operating profit

A

Gross-o+e

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13
Q

Current ratio

A

Current assets/current liabilities

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14
Q

Acid test ratio

A

Current assets-stock/current liabilities

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15
Q

Productivity

A

Output per unit / input

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16
Q

Capacity utilisation

A

actual/max times 100

17
Q

Working capital

A

Current assets - current liabilities

18
Q

Net assets

A

total equity

19
Q

Net assets

A

All eassets - all liabilities