1
Q
working capital
A
current assets - current liabilities
2
Q
gross profit
A
sales revenue - cost of sales
3
Q
operating profit
A
gross profit - overheads
4
Q
net profit
A
operating profit - interest/tax
5
Q
gross profit margin
A
( gross profit/revenue ) x100
6
Q
operating profit margin
A
( operating profit/revenue ) x100
7
Q
net profit margin
A
( net profit/revenue ) x100
8
Q
current ratio
A
current assets/current liabilities
9
Q
acid test ratio
A
( current assets - inventories ) / current liabilities
BUSINESS THEME 2 (PAPER 2)
flashcards
Decks in class (25)
# Cards
-
THEME 2 FORMULAS20
-
2.1.1/2 INTERNAL/EXTERNAL FINANCE41
-
2.1.3 LIABILITY8
-
2.1.4 PLANNING5
-
2.1.5 CASH FLOW FORECASTS4
-
2.2.1 SALES FORECASTING6
-
2.2.2 SALES, REVENUE AND PROFIT5
-
2.2.3 BREAK EVEN9
-
2.2.4 VARIANCE ANALYSIS / BUDGETING22
-
2.3.1 PROFIT17
-
2.3.2 LIQUIDITY21
-
2.3.3 BUSINESS FAILURE5
-
2.3 FORMULAS9
-
2.4.1 PRODUCTION12
-
2.4.1 PRODUCTIVITY AND EFFICIENCY8
-
2.4.2 CAPACITY UTILIZATION10
-
2.4.3 STOCK CONTROL14
-
2.4.4 QUALITY MANAGEMENT17
-
2.5.1 ECONOMIC INFLUENCES (INFLATION)9
-
2.5.1 ECONOMIC INFLUENCES (EXCHANGE RATES)7
-
2.5.1 ECONOMIC INFLUENCES (GOV SPEND AND TAX)8
-
2.5.1 ECONOMIC INFLUENCES (BUSINESS CYCLE)7
-
2.5.1 ECONOMIC INFLUENCES (INTEREST RATES)12
-
2.5.2 LEGISLATION10
-
2.5.3 THE COMPETITIVE ENVIRONMENT0
