Business Paper 2 – Calculations Test
Quiz With Sure Ans
Average Costs Per Unit - ANSTotal Production Costs ÷ Total Output (Units)
Net Present Value - ANSCash flow x Discount Factor (Predicted rate of Inflation)
Average Rate of Return - ANSNet Return (Profit per annum) ÷ Capital Outlay Cost (start cost) x 100
Payback Period - ANSCosts of Project (Investment) ÷ Net Cash Flow Generated x 12
Revenue - ANSSelling Price x Units Sold
Gross Profit - ANSRevenue - Cost of Sales
Operating Profit - ANSGross Profit - Expenditure
Profit After Tax - ANSOperating Profit - Financial costs/Taxes
Gearing - ANSNon-current Liabilities ÷ (Total Equity + Non-current Liabilities) x 100
Acid Test Ratio - ANS(Current Assets - Inventories) ÷ Current Liabilities
Current Ratio - ANSCurrent Assets ÷ Current Liabilities
Gross Profit Margin - ANSGross Profit ÷ Revenue x 100
Net Profit Margin - ANSNet Profit ÷ Revenue x 100
Quiz With Sure Ans
Average Costs Per Unit - ANSTotal Production Costs ÷ Total Output (Units)
Net Present Value - ANSCash flow x Discount Factor (Predicted rate of Inflation)
Average Rate of Return - ANSNet Return (Profit per annum) ÷ Capital Outlay Cost (start cost) x 100
Payback Period - ANSCosts of Project (Investment) ÷ Net Cash Flow Generated x 12
Revenue - ANSSelling Price x Units Sold
Gross Profit - ANSRevenue - Cost of Sales
Operating Profit - ANSGross Profit - Expenditure
Profit After Tax - ANSOperating Profit - Financial costs/Taxes
Gearing - ANSNon-current Liabilities ÷ (Total Equity + Non-current Liabilities) x 100
Acid Test Ratio - ANS(Current Assets - Inventories) ÷ Current Liabilities
Current Ratio - ANSCurrent Assets ÷ Current Liabilities
Gross Profit Margin - ANSGross Profit ÷ Revenue x 100
Net Profit Margin - ANSNet Profit ÷ Revenue x 100
