BTEC Level 3 Finance Equations 0.0 / 5 ? BusinessFinanceBTEC NationalAll boards Created by: jess_sterlingCreated on: 07-01-19 14:08 Net Cash Flow total receipts- total payments 1 of 22 Opening Balance previous months closing balance 2 of 22 Break-even point fixed costs/ selling price per unit-variable cost per unit 3 of 22 Revenue selling price X output 4 of 22 Variable cost variable cost per unit X ouput 5 of 22 Total Cost fixed cost + variable cost 6 of 22 Margin of Safety actual sales figures- break even point 7 of 22 Net profit gross profit-expenses+ revenue income 8 of 22 Gross Profit sales revenue- cost of goods sold 9 of 22 Gross profit income from sales-opening inventory-purchases- closing inventory 10 of 22 Equity ( net assets/net worth) assets-liabilities 11 of 22 Total assets fixed assets + current assets 12 of 22 Working Capital current assets- current liabilities 13 of 22 Gross profit margin gross profit/revenue X 100 14 of 22 Mark-up gross profit/ cost of sales X 100 15 of 22 Profit margin profit/ revenue X `100 16 of 22 Current Ratio current assets/ liabilities 17 of 22 Liquid Capital Ratio current assets-inventory/current liabilities 18 of 22 Trade receivable days trade recievable/ credit sales x 100 19 of 22 Trade Payable days trade payables/ credit purchases X 365 20 of 22 Inventory Turnover average inventory / cost of sales X 365 21 of 22 Reducing balance cost- depreciation to date % 22 of 22
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