1
Q
Net cash flow
A
inflows-outflows
2
Q
TR
A
qs times sp
3
Q
Total cost
A
FC + VC
4
Q
Profit
A
TR-TC
5
Q
Total contribution
A
TR-TVC
6
Q
Contribution/unit
A
SP-VC/unit
7
Q
Breakeven point
A
tr=tc
8
Q
BE output
A
FC/contribution per unit
9
Q
MOS
A
actual-BE
10
Q
Variance
A
Actual-budget
11
Q
Gross profit
A
TR-cos
12
Q
Operating profit
A
Gross-o+e
13
Q
Current ratio
A
Current assets/current liabilities
14
Q
Acid test ratio
A
Current assets-stock/current liabilities
15
Q
Productivity
A
Output per unit / input
16
Q
Capacity utilisation
A
actual/max times 100
17
Q
Working capital
A
Current assets - current liabilities
18
Q
Net assets
A
total equity
19
Q
Net assets
A
All eassets - all liabilities
A-Level Business 2
flashcards
Decks in class (9)
# Cards
