Formula's Flashcards
(28 cards)
Net cash flow
total cash inflow - total cash outflow
Closing balance
opening balance + net cash flow
Total Revenue
selling price x quantity sold
Total costs
Fixed costs + Total variable costs
Profit
Total revenue - Total costs
Total Contribution
Sales Revenue - Total variable costs
Contribution (per unit)
Selling price - variable costs (per unit)
Profit (using contribution)
contribution per unit x margin of safety
Break even output
total fixed costs / Unit contribution
Margin of safety
actual sales - break even level of output
Revenue
unit price x quantity sold
gross profit
sales revenue - cost of goods sold
cost of goods sold
opening inventory + purchases - closing inventory
profit/loss for the year
gross profit - expenses + other income
Net book value
cost - depreciation
net current assets
current assets - current liabilities
net assets
non current assets + net current assets - long term liabilities
capital employed
opening capital + profit for the year less drawings
balance sheet
net assets = capital employed
gross profit margin
gross profit / revenue x 100
mark up
gross profit / cost of sales x 100
profit margin
profit / revenue x 100
return on capital employed
profit / capital employed x 100
current ratio
current assets / current liabilities
