Equations Flashcards
(32 cards)
Units Sold x Price
Sales Revenue
Equity + Liabilities
Assets
Total Revenue - Total Expenses
Net Profit
Sales Revenue - Costs of Sales
Gross Profit
Open Inventory + Purchases - Closing Inventory
Cost of Sales
Value of Non-Current Asset - End Value/Expectancy
Depreciation
Value of Non-Current Asset - (Years x Depreciation Charge)
Profit/Loss on Disposal
Gross Profit/Sales Revenue x 100
Gross Profit Margin
Net Profit/Sales Revenue x 100
Net Profit Margin
Current Assets/Current Liabilities
Current Ratio
Current Assets - Inventories/Current Liabilities
Acid Test Quick Ratio
Profit before Interest and Tax/Interest Payable
Interest Cover Ratio
Gross Profit - Operating Expenses
Operating Profit
Operating Profit/Sales Revenue x 100
Operating Margin
Operating Profit/Total Assets - Current Liabilities x 100
Return On Capital Employed
Profit/Costs x 100
Mark Up (Determine Price)
Total Contribution/Net Profit
Operating Leverage (Gearing)
Sales - Variable Costs
Contribution
Contribution/Sales Revenue x 100
Contribution Margin
Fixed Costs/Contribution
Break Even Point
Expected Sales - Break Even Point Sales/Expected Sales x 100
Margin Of Safety
Fixed Costs + Target Profit/Contribution
Volume to Earn a Profit
Actual Price x Inflation
Incremental Budget
Volume x Resource x Price
Zero-Based Budget
