1
Q
Net cash flow
A
Inflows - outflows
2
Q
Opening bank balance
A
Equal to closing bank balance from previous month
3
Q
Closing bank balance
A
Opening bank balance - net cash flow
4
Q
Sales volume (2.2)
A
Sales revenue/selling price
5
Q
Sales revenue (2.2)
A
Sales volume x selling price
6
Q
Total costs (2.2)
A
Total variable costs + fixed costs
7
Q
Cost per unit or average cost (2.2)
A
Total costs/output
8
Q
Profit and loss (2.2)
A
Revenue- total costs
+ means profit
- means loss
9
Q
Gross profit
A
Revenue - cost of sales
10
Q
Gross profit margin
A
Gross profit/sales revenue x 100
11
Q
Operating profit
A
Gross profit - expenses
12
Q
Operating profit margin
A
Operating profit/sales revenue x 100
13
Q
Net profit
A
Operating profit - interest
14
Q
Net profit margin
A
Net profit/sales revenue x 100
Business
flashcards
Decks in class (5)
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