1
Q
% Change
A
(new value – original value) / original value x 100
2
Q
Unit Costs
A
Total Cost ÷ Output
3
Q
Interest %
A
(total repayment - borrowed amount)/borrowed amount x 100
4
Q
Total revenue/turnover
A
Selling price x quantity sold
5
Q
Cost of Sales
A
Total variable costs of quantity sold
6
Q
Gross Profit
A
Total Revenue – Cost of Sales
7
Q
Gross Profit Margin %
A
Gross Profit ÷ Revenue x 100
8
Q
Operating/net Profit
A
Gross Profit – Expenses
9
Q
Operating/net Profit Margin %
A
Operating Profit ÷ Revenue x 100
10
Q
Average rate of return (ARR)
A
Profit per annum ÷ Capital Outlay (cost) X 100
11
Q
Average rate of return (ARR)
A
average profit per year ÷ initial investment X 100
GCSE BS 2022
flashcards
Decks in class (3)
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