topic 1 Flashcards
total cost
total fixed cost + total variable cost
revenue
price x quantity
break even in unit
(sales price - variable cost)
break even in cost
break even in unit x sales price
interest
total repayment - borrowed amount
—————————————————- x 100
burrowed amount
net cash flow
cash inflows - cash outflows
closing balance
opening + net cash flow
gross profit
sales revenue - cost of sales
gross profit margin
gross profit
—————– x 100
sales revenue
net profit
gross profit - other operating expenses or interest
net profit margin
net profit
—————– x 100
sales revenue
average rate of return
average annual profit(total profit/ no. of years)
—————————————————————– x 100
cost of investment
sales (revenue)
quantity x price
total variable cost
variable cost x quantity
percentage change
new - old
————– x100
old
