NAB RCAL Exam (Actual Test) 100+ Questions with
Expert Verified Answers / 2025.
Terms in this set (102)
Breakeven Point? total cost = total revenue
Working capital ratio current assets / current liabilities
Acid-test (quick) ratio (cash + AR + short-term investments) / current liabilities
debt to assets ratio total liabilities/total assets
total number of hours per employee in a week / 40
(i.e. 12+14+40+30 div. by 40)
FTE (full time equivalent)
Profit margin NOI/Tot. Revenue. Defined as "income to sales. 2 types,
gross prof margin and net prof margin)
Net Operating Income Total (gross) Revenue - operating expenses
(NOI)
Occupancy rate (# of resident days/facility beds) x 365
HCS Hazard Communication Standard. OSHA standard
requiring employers to inform workers of potentially
hazardous chemicals.
Balance sheet formula Assets = Liabilities + Shareholders Equity
EBITDA Earnings before interest, taxes, depreciation, and amortization
, Amortization the reduction of a loan balance through payments made over
a period of time
revenue cycle management resident needs->service planning->staffing-
>billing/collections->
6.2% and 1.45%
FICA SS Tax and Medicare
Tax
4 elements of a valid agreement, consideration, contractual capacity, legality (in
contract writing) "ACCL"
Liability insurance usually Bodily injury and property damage
covers..
Lock out tag out For all electrical equipment
safe electrical practices National Electrical Code or NEC
Following NFPA Life fire plan, regular fire drills, detectors, training on procedure, non
Safety Code combustable furnishing/draperies
Extinguisher class A ordinary combustibles such as wood/paper
Extinguisher Class B For flammable liquids and gas fires (grease, paint)
Extinguisher class C Live electrical equipment (panelling)
Extinguisher class D Combustable metals (aluminum)
Extinguisher class K Commercial cooking equipment (cooking oil, animal fats)
PASS (Fire Safety) P - Pull the pin.
A - Aim at the base of the fire, not at the flames.
S - Squeeze the lever.
S - Sweep the nozzle from side to side.
R.A.C.E. (Fire safety) rescue, alarm, contain, extinguish
Expert Verified Answers / 2025.
Terms in this set (102)
Breakeven Point? total cost = total revenue
Working capital ratio current assets / current liabilities
Acid-test (quick) ratio (cash + AR + short-term investments) / current liabilities
debt to assets ratio total liabilities/total assets
total number of hours per employee in a week / 40
(i.e. 12+14+40+30 div. by 40)
FTE (full time equivalent)
Profit margin NOI/Tot. Revenue. Defined as "income to sales. 2 types,
gross prof margin and net prof margin)
Net Operating Income Total (gross) Revenue - operating expenses
(NOI)
Occupancy rate (# of resident days/facility beds) x 365
HCS Hazard Communication Standard. OSHA standard
requiring employers to inform workers of potentially
hazardous chemicals.
Balance sheet formula Assets = Liabilities + Shareholders Equity
EBITDA Earnings before interest, taxes, depreciation, and amortization
, Amortization the reduction of a loan balance through payments made over
a period of time
revenue cycle management resident needs->service planning->staffing-
>billing/collections->
6.2% and 1.45%
FICA SS Tax and Medicare
Tax
4 elements of a valid agreement, consideration, contractual capacity, legality (in
contract writing) "ACCL"
Liability insurance usually Bodily injury and property damage
covers..
Lock out tag out For all electrical equipment
safe electrical practices National Electrical Code or NEC
Following NFPA Life fire plan, regular fire drills, detectors, training on procedure, non
Safety Code combustable furnishing/draperies
Extinguisher class A ordinary combustibles such as wood/paper
Extinguisher Class B For flammable liquids and gas fires (grease, paint)
Extinguisher class C Live electrical equipment (panelling)
Extinguisher class D Combustable metals (aluminum)
Extinguisher class K Commercial cooking equipment (cooking oil, animal fats)
PASS (Fire Safety) P - Pull the pin.
A - Aim at the base of the fire, not at the flames.
S - Squeeze the lever.
S - Sweep the nozzle from side to side.
R.A.C.E. (Fire safety) rescue, alarm, contain, extinguish
