Semestre 1- Formules

Question 1

Assets

Answer 1

= liabilities + owner’s equity

Question 2

Cvp equation

Answer 2

Profit = sales (yxSPu) - VC - TFC = Q x (SPU-VCu)-TFC = Q x (Spu-VCu)-TFC

Question 3

Contribution margin for one unit

Answer 3

Spu-VCu

Question 4

Operating income = R

Answer 4

Revenues-VC-TFC

= revenues (1-% of VC) -TFC

= revenues x %of CM - TFC

Question 5

Revenues

Answer 5

= TFC / CMr

Question 6

Analytical income

Answer 6

=QxCMu-TFC

= sales of the cost object - full cost of the object

Question 7

The break even point

Answer 7

Q*

When analytical income =0

Question 8

Breakeven point in dollars

Answer 8

Q*= fixed expenses / CMr

Question 9

Q* in units

Answer 9

TFC/CM per unit

Question 10

Advanced contribution

Answer 10

Q**= sales - VC - DFC =DFC/CMu

Question 11

Cost of good sold

Answer 11

Beginning inventories + purchases during the period - ending inventory

Question 12

Purchases during the periods

Answer 12

Direct materials + direct labour costs + manufacturing overhead

Question 13

Work in process inventory

Answer 13

=Cost of all goods in process during the year - cost of finished goods manufactured

Question 14

Total manufacturing costs =

Answer 14

Direct material used + direct labour + manufacturing overhead

Question 15

Operating income

Answer 15

Margin of safety x CMr

Question 16

CM

Answer 16

= sales - VC

available to cover FC an operating income

Question 17

CMr

Answer 17

CMper unit / unit sales price

Question 18

The high low method

Answer 18

Variable cost per unit = (y2-y1)/(x2-x1)

Y2= total COST at HIGHEST level of activity 
Y1= lowest 
X2= number of units,hours..at highest level 
X1= lowest

Question 19

Total fixed cost

Answer 19

= y2-VCux2

= y1-VCux1

Question 20

Unit contribution margin

Answer 20

Unit sales price - variable costs per unit

Question 21

CMr

Answer 21

1- VCper unit/unit sales price

1- TVC/Sales

Question 22

Sales volume (in unit)

Answer 22

= (FC+target operating income)/unit contribution margin

Question 23

Sales volume in dollar

Answer 23

(F.C.+ Toperating income)/Cmratio

Question 24

Margin of safety

Answer 24

Actual sales volume - break even sales

Question 25

Change in operat hh icome

Answer 25

Change in sales volume x CM

Question 26

Advanced CM

Answer 26

Of a product = CM - DFC of a client = CM - DFC - direct clients costs Of a département = CM-DFC-DCC-D département costs

Question 27

Net cash

Answer 27

= Posticie cash - negative cash

Question 28

Working capital

Answer 28

Long term capital - fixed assets

Question 29

Working capital requirement

Answer 29

CA - CL

Question 30

Net cash

Answer 30

= WC - WCR

Question 31

Capital employed

Answer 31

= net fixed assets + WC

Question 32

ROCE

Answer 32

= EBIT / CE

Question 33

EBIT in french

Answer 33

Marge opérationnelle

Question 34

ROCE

Answer 34

= EBIT/CE = EBIT/sales x sales/CE

Question 35

Operating margin ratio | Return on sales

Answer 35

EBIT/sales

Question 36

Capital employed turnover (ratio)

Answer 36

Sales/CE

Question 37

Cash flows operating activities

Answer 37

``` + dépréciation + provision - reversal of depreciation - reversal of provision - gain on sale of FA + loss on sale of FA - change in WCR ```

Question 38

Investing activities

Answer 38

Purchase of fixed assets- proceeds from sale of FA

Question 39

Financing activities

Answer 39

Proceeds from insurance of shares - dividends paid + proceeds from insurance of financial debt - payment on financial debt

Question 40

EBIT =

Answer 40

Sales - expenses from operations