1) Total costs a) BEP in units x SP b) NP / SR X 100 c) total fixed costs + total variable costs d) sales price per unit x quantity sold 2) Total fixed costs a) total costs - total variable costs b) total fixed costs + total variable costs c) TR - TC d) total inflows – net cash-flow 3) Total variable costs a) GP - other operating expenses and interest b) total costs - total fixed costs c) total fixed costs + total variable costs d) when total revenue = total costs 4) Revenue a) sales price per unit x quantity sold b) GP - other operating expenses and interest c) net cash-flow + total outflows d) when total revenue = total costs 5) Revenue a) total cash inflows – total cash outflows b) total costs - total fixed costs c) gross profit + cost of sales d) BEP in units x SP 6) Revenue a) sale of product / Total sales of the market x 100 b) TR - TC c) profit + cost of sales d) GP - NP 7) Profit/loss a) sale of product / Total sales of the market x 100 b) revenue – total costs c) profit + cost of sales d) actual or budgeted output - BEP 8) Interest (on loans) a) FC / SP per unit - VC per unit b) total fixed costs + total variable costs c) when total revenue = total costs d) in % = total repayment – borrowed amount x100 / borrowed amount 9) Net cash flow a) actual or budgeted output - BEP b) GP - other operating expenses and interest c) total cash inflows – total cash outflows d) TR - TC 10) Total inflows in a cash flow forecast a) when total revenue = total costs b) net cash-flow + total outflows c) profit + cost of sales d) total cash inflows – total cash outflows 11) Total outflows in a cash flow forecast a) average annual profit x 100 / cost of investment b) gross profit + cost of sales c) total inflows – net cash-flow d) FC / SP per unit - VC per unit 12) Break even point from a break-even chart a) total costs - total fixed costs b) GP - other operating expenses and interest c) GP / SR x 100 d) when total revenue = total costs 13) Break even point in units a) revenue – total costs b) SR - cost of sales c) FC / SP per unit - VC per unit d) GP - NP 14) BEP in costs and revenue a) BEP in units x SP b) GP - other operating expenses and interest c) NP / SR X 100 d) sales price per unit x quantity sold 15) Profit / loss from a BE chart a) NP / SR X 100 b) TR - TC c) net cash-flow + total outflows d) BEP in units x SP 16) Margin of safety a) average annual profit x 100 / cost of investment b) TR - TC c) SR - GP d) actual or budgeted output - BEP 17) Average rate of return a) revenue – total costs b) NP / SR X 100 c) total fixed costs + total variable costs d) average annual profit x 100 / cost of investment 18) Average annual profit a) total profit of investment / number of years b) profit + cost of sales c) GP / SR x 100 d) sale of product / Total sales of the market x 100 19) Cost of sales  a) in % = total repayment – borrowed amount x100 / borrowed amount b) net cash-flow + total outflows c) profit + cost of sales d) SR - GP 20) Gross profit a) NP / SR X 100 b) in % = total repayment – borrowed amount x100 / borrowed amount c) BEP in units x SP d) SR - cost of sales 21) GPM in % a) profit + cost of sales b) total inflows – net cash-flow c) gross profit + cost of sales d) GP / SR x 100 22) Net profit a) GP / SR x 100 b) total inflows – net cash-flow c) profit + cost of sales d) GP - other operating expenses and interest 23) NPM in % a) BEP in units x SP b) GP / SR x 100 c) NP / SR X 100 d) when total revenue = total costs 24) Market Share a) profit + cost of sales b) net cash-flow + total outflows c) total cash inflows – total cash outflows d) sale of product / Total sales of the market x 100 25) Other operating expenses a) when total revenue = total costs b) sales price per unit x quantity sold c) net cash-flow + total outflows d) GP - NP

GCSE BUSINESS Formulas - EDEXCEL

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