Finance and accounting- Business

profit
total revenue - total costs
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total revenue
price x quantity
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total cost
fixed costs + total variable costs
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average cost
total cost / total output
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average revenue
total revenue / total output
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break even
fixed costs / unit contribution
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unit contribution (profit margin)
price per unit - variable cost per unit
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margin of safety
amount sold - BE quantity
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sales value (how much it costs to BE)
no. of nits at BE point x selling pricer per unit
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closing balance
opening balance - outgoings + income
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closing balance of one month =
opening next month
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gross profit
revenue- costs of goods sold
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costs of goods sold
opening stock + purchases (income) - closing stock
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operating profit
gross profit- expenses (TC)
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working capital (net current assets
current assets (what you've got) - current liabilities (what you owe)
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net assets
working capital + non current assets - LT liabilities
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total equity
shareholders funds + ordinary shares + retained profit
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net assets is the same as
total equity
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month of payback
amount outstanding / monthly cash is year of payback
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ARR (average rate of return)
(average annual profit / initial investment) x100
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NPV (net present value)
(total net cash flow x discount rate) - cost of investment
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acid test ratio
(current assets-inventory (value of stock)) / current liabilities
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current ratio
current assets / current liabilities
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gross profit margin
(gross profit / sales revenue) x100
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net profit margin
(net profit (operating profit) / sales revenue) x100
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ROE
(profit for the year / shareholders equity) x100
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ROCE
(operating profit / capital employed) x100
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Other cards in this set

Card 2

Front

total revenue

Back

price x quantity

Card 3

Front

total cost

Back

Preview of the front of card 3

Card 4

Front

average cost

Back

Preview of the front of card 4

Card 5

Front

average revenue

Back

Preview of the front of card 5
View more cards

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