Business Formulas
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Created by:
12goldfeldd1 on May 1, 2012
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17 terms
Math / Symbols | English |
|---|---|
Break Even Output | Fixed Costs ÷ Contribution Per Unit |
Contribution | Selling Price − Variable Cost (Per Unit) |
Gross Profit | Sales Revenue − Costs Of Goods Sold |
Costs Of Goods Sold | (Opening Stock + Purchases) − Closing Stock |
Net Profit | Gross Profit − Expenses |
Retained Profit | Net Profit After Tax − Dividends Paid |
Current Ratio | Currents Assets ÷ Current Liabilities |
Acid Test Ratio | (Current Assets −Stock) ÷ Current Liabilities |
Gross Profit Margin | (Gross Profit ÷ Sales Revenue) × 100 |
Net Profit Margin | (Net Profit ÷ Sales Revenue) × 100 |
Return On Capital Employed | (Operating Profit ÷ Capital Employed) × 100 |
Capital Employed | Shareholder's Funds +Long Term Liabilities |
Working Capital | Current Assets − Current Liabilities |
Net Assets | Fixed Assets + Working Capital |
Shareholders' Funds | Total Assets − Total Liabilities |
Net Cash Flow | Cash Inflow − Cash Outflow |
Closing Bank Balance | A + D |
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