Finance and accounting- Business 0.0 / 5 ? BusinessFinanceA2/A-levelOCR Created by: asinclair5Created on: 19-08-18 12:10 profit total revenue - total costs 1 of 27 total revenue price x quantity 2 of 27 total cost fixed costs + total variable costs 3 of 27 average cost total cost / total output 4 of 27 average revenue total revenue / total output 5 of 27 break even fixed costs / unit contribution 6 of 27 unit contribution (profit margin) price per unit - variable cost per unit 7 of 27 margin of safety amount sold - BE quantity 8 of 27 sales value (how much it costs to BE) no. of nits at BE point x selling pricer per unit 9 of 27 closing balance opening balance - outgoings + income 10 of 27 closing balance of one month = opening next month 11 of 27 gross profit revenue- costs of goods sold 12 of 27 costs of goods sold opening stock + purchases (income) - closing stock 13 of 27 operating profit gross profit- expenses (TC) 14 of 27 working capital (net current assets current assets (what you've got) - current liabilities (what you owe) 15 of 27 net assets working capital + non current assets - LT liabilities 16 of 27 total equity shareholders funds + ordinary shares + retained profit 17 of 27 net assets is the same as total equity 18 of 27 month of payback amount outstanding / monthly cash is year of payback 19 of 27 ARR (average rate of return) (average annual profit / initial investment) x100 20 of 27 NPV (net present value) (total net cash flow x discount rate) - cost of investment 21 of 27 acid test ratio (current assets-inventory (value of stock)) / current liabilities 22 of 27 current ratio current assets / current liabilities 23 of 27 gross profit margin (gross profit / sales revenue) x100 24 of 27 net profit margin (net profit (operating profit) / sales revenue) x100 25 of 27 ROE (profit for the year / shareholders equity) x100 26 of 27 ROCE (operating profit / capital employed) x100 27 of 27
Business 2.3.1 - Calculating Gross, Operating and Net profit + Statement of comprehensive income 4.0 / 5 based on 1 rating
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