Formula Flashcards
1
Q
Break Even =
A
Fixed cost/(Sale price - Cost per item)
2
Q
Revenue =
A
Price x Quantity
3
Q
Total Cost =
A
Fixed Cost + Variable Cost
4
Q
Profit =
A
Revenue - Total Costs
5
Q
Cost of Sales =
A
Operating stock + Purchases - Closing stock
6
Q
Gross Profit =
A
Sales Revenue - Cost of sales
7
Q
Operating Profit =
A
Gross Profit - Total expenses
8
Q
Net Profit before tax =
A
Operating profit - Interest on loans
9
Q
Profit after tax =
A
Net Profit before tax - Corporation tax
10
Q
Retained Profit =
A
Profit After tax - Dividens
11
Q
Gross profit margin =
A
Gross Profit/Revenue x 100
12
Q
Net Profit Margin (Before tax) =
A
Net Profit/Revenue x 100
13
Q
ROCE (Return On Capital Employed) =
A
Net Profit/Capital Employed x 100
14
Q
Liquid Capital Ratio =
A
(Current Assets - Closing Stock)/Current Liabilities
15
Q
Current Ratio =
A
Current Assets/Current Liabilities
