calculation for percentage change
(difference / original) x 100
1 of 26
calcualtion for interest
(difference / original) x 100
2 of 26
calculation for dividend
Amount of profit to be shared / amount of shares
3 of 26
calculation for net cash flow
total inflow - total outflow
4 of 26
calculation for closng balance
opening balance + net cash flow
5 of 26
calculation for total cost
fixed cost + variable cost
6 of 26
calculation for productivity
amount made / amount of staff
7 of 26
calculation for capacity utilisation
(potential output / actual output) x 100
8 of 26
calculation for variable cost
cost of variable cost for 1 unit x output made
9 of 26
calculation for contribution
selling price - variable cost for 1 unit
10 of 26
calculation for variance
budget spending - actual spending (f= favourable, a= adverse)
11 of 26
calculation for break even
fixed cost / contribution
12 of 26
calculation for margin of safety
potential output - break even
13 of 26
calculation for sales revenue
quantity sold x sales price
14 of 26
calculation for working capital
current assets - current liabilities
15 of 26
calculation for met assets
all assets - all liabilities
16 of 26
calculation for equity
shareholder capital + retained profit
17 of 26
calculation for profit
revenue - total costs
18 of 26
calculation for operating profit
gross profit - operating costs
19 of 26
calculation for net profit
operating profit - other expenses
20 of 26
calculation for net profit margin of safety
(net profit / revenue) x 100
21 of 26
calculation for gross profit
revenue - cost of sales
22 of 26
calculation for gross profit margin of safety
((revenue - cost of goods sold) ÷ revenue) x 100
23 of 26
calculation for operating margin of safety
(operating profit / revenue) x 100
24 of 26
calculation for current test ratio
current assets / current liabilities = ? : 1
25 of 26
calculation for acid test ratio
(current assets - stock) / current liabilities = ? : 1
26 of 26

## Other cards in this set

### Card 2

#### Front

(difference / original) x 100

#### Back

calcualtion for interest

### Card 3

#### Front

Amount of profit to be shared / amount of shares

### Card 4

#### Front

total inflow - total outflow

### Card 5

#### Front

opening balance + net cash flow