Theme 2

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Net Cash Flow
Total inflows - Total outflows
1 of 23
Sales Volume
Sales revenue / selling price
2 of 23
Sales Revenue
Number of units sold x Unit price
3 of 23
Total Variable Costs
Number of units sold x Variable cost per unit
4 of 23
Total Costs
Fixed costs + Variable costs
5 of 23
Profit
Revenue - cost
6 of 23
Total Cost
Fixed cost + Variable cost
7 of 23
Breakeven
Fixed cost / contribution
8 of 23
Contribution
Selling price - Variable cost
9 of 23
Margin of Safety
Actual output - breakeven level of output
10 of 23
Gross Profit
Sales revenue - Cost of sales
11 of 23
Operating profit
Gross profit - Expenses
12 of 23
Profit of the year
Operating profit - interest and taxation
13 of 23
Gross profit margin
(gross profit/sales revenue) x 100
14 of 23
Operating profit margin
(operating profit margin/sales revenue) x 100
15 of 23
Closing balance
Opening balance + net cash flow§
16 of 23
Total contribution
contribution x units sold
17 of 23
Sales forecasting
Predicting the future sales volume and trends
18 of 23
Non-current assets
Likely to be kept by the business for more than one year
19 of 23
Current assets
Likely to be turned into cash in a year
20 of 23
Liabilities
The money a business owes
21 of 23
Non-current liabilities
Debts that the business has ore than one year to repay
22 of 23
Current liabilities
Debts that the business may have to repay within one year
23 of 23

Other cards in this set

Card 2

Front

Sales revenue / selling price

Back

Sales Volume

Card 3

Front

Number of units sold x Unit price

Back

Preview of the back of card 3

Card 4

Front

Number of units sold x Variable cost per unit

Back

Preview of the back of card 4

Card 5

Front

Fixed costs + Variable costs

Back

Preview of the back of card 5
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