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Test your basic knowledge |
DSST Business Math
Start Test
Study First
Subjects
:
dsst
,
math
,
business-skills
,
business-math
,
bvat
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Convert 65% to a decimal
.65
$ Cost
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
shrinkage
2. The recommended house payment should be no more than _% of your monthly take-home pay.
Stock to Sales Ratio
25
125%
Average Collection Turnover
3. Convert 20 to a percent
increase=debit
percent decrease
physical inventory
20%
4. current assets/ current liabilities
14/100
Average Collection Turnover
Current Ratio
.56
5. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
percent
DOI
cost of goods sold formula (COGS)
per hundred
6. Units Sold/ (Units Sold + On Hand Inventory)
overages
.56
Sell Thru %
Adding Fractions
7. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
50/100
OTB (retail)
profit and loss statement
$ Retail
8. $ RETAIL X (100 - GM %) / 100
overbought
$ COST
$6 -655.50
underbought
9. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
.65
types of incomes
Effective annual rate of interest formula
62%
10. Actual retail sales; the retail price at which one tiem is sold is combined with the retail prices of all the items that are sold to become the net sales amount.
netprice with a 25/10/10 series discount
physical inventory
.56
net sales
11. Total Net Sales / Total Number of Transactions
% increase or decrease
book value
Sales per Transaction
Stock to Sales Ratio
12. S=X+nrX Where: X=the original sum invested r=the interest rate (as a proportion - e.g. 0.05=5%) n=the number of periods S=the sum invested after n periods (capital + interest) - e.g. invest $1000 @ 10% simple interest for 5 years = 1000+(50.101000)
Average Collection Turnover
When Dividing With Exponents
Simple interest formula
Extremes
13. accounts receivable/ average daily sales
percent decrease
Average Collection Turnover
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Liquidity of Assets
14. The average car payment is $_ per month for _ months.
With cash discounts and calculating net price - when to add freight
378 63
Gross Margin Return On Inventory Investment (GMROII)
15
15. $ Cost x (100 + Mark-up %) / 100
.65
$ Retail
62%
Sell Thru %
16. A formal document that is used for a variety of functions within a retail business; it provides a big picture look at the succinct expression of the sales - markup - and profit for a business
14/100
$ Markdown
profit and loss statement
when multiplying numbers that contain decimals:
17. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
overbought
Subtracting Fractions
78
.56
18. To take advantage of the 6% cash discount - a retailer made a $2 -000 partial payment during the discount period. How much was the retailer credited for the $2 -000 partial payment?
Gross Margin Return On Inventory Investment (GMROII)
FOB destination
$2 -127.66
stock turn
19. Gross Margin/ Average Inventory Cost
GMROI
.7
Turnover
improper
20. Convert 80% to a fraction
Means
80/100
Adding Fractions
16-18
21. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
income statement
25%
$6 -655.50
installment loan
22. BOM $ Stock/ Sales for period
Means
Markdown %
Stock to Sales Ratio
Inventory Turnover Rate
23. Direct labor - factory overhead - merchandise inventory - packaging - raw material
Liquidity of Assets
Mark Up %
types of capital
costs of goods sold
24. Convert .4 to a percent
Break Even Point Formula
income statement
4%
$ Retail
25. Advertising - bad debt expense - conributions and donations - depreciation - educational expense - insurance - interest expense - licenses - office supplies - postage - rent - repairs - salaries and wages - supplies - taxes - travel and transportatio
Inventory Turnover Rate
4%
Break Even Point Formula
types of expenses
26. ($ Retail x 100 / COST) - 100
Average Collection Turnover
Mark Up %
3%
$ Markdown
27. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
Of what number 16 is a 25% increase
14/100
gross margin
Break Even Point Formula
28. Capital stock - owner's equity (owner's funds invested in the business)
types of capital
Stock to Sales Ratio
Unit pricing
378 63
29. End of month; dating starts with the end of the month and the invoice is to be paid within the specified number of days after the end of the month in which goods are invoiced; ex: 8/10 EOM - n/90
EOM (in terms of invoice)
588 mph
50/100
increase=debit
30. A/b - c/b = a-c/b
Subtracting Fractions
Gross margin dollars
EOM (in terms of invoice)
$ Markdown
31. Convert 41/100 to a percent
Gross Margin Return On Inventory Investment (GMROII)
41%
$ Markdown
Of what number 16 is a 25% increase
32. Convert 3 to a percent
% increase or decrease
3%
To decrease a number by a given percentage - e.g. decrease 16 by 25%
25
33. Another way of counting part of a whole?
Effective annual rate of interest formula
percent
Break Even Point Formula
Average Collection Turnover
34. Formula: GM = NS - COG; GM$ = NS$ X GM%
gross margin
25%
20%
Proportion
35. Convert 70/100 to a percent
70%
improper
Extremes
Break Even Point Formula
36. (Retail - Cost)/ Retail
Dividing Fractions
62%
90.9%
Margin %
37. total annual sales/365
Average Daily Sales
Effective annual rate of interest formula
4%
ROG
38. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
DOI
.7
GMROI
Gross margin %
39. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
Unit pricing
improper
stock turn
41%
40. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
Extremes
overages
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
percent decrease
41. A/b
Multiplying Fractions
Gross Margin Return On Inventory Investment (GMROII)
overages
588 mph
42. cost of an item expressed per unit of measure or count.
$ Cost
Unit pricing
Means
Simple interest formula
43. Assets - cost of goods sold - expenses
types of assets
installment loan
588 mph
increase=debit
44. The cost of moving from the vendor's warehouse (loading dock) to the retail warehouse or store (loading dock) - may also include insurance to cover the merchandise while in transit
$ COST
transportation
With cash discounts and calculating net price - when to add freight
income statement
45. 1. develop a vision statement for the company - 2. scan the internal and external environments - 3. determine issues critical to the company - 4. select the problem to be solved - 5. determine the specific strategy to achieve the solution - 6. identi
steps in strategic planning
types of liabilities
loss
Subtracting Fractions
46. The wholesale cost of an item (cost of goods - or COG)
Adding Fractions
stock turn
378 63
Cost
47. total fixed costs/ selling price-variable cost
Multiplying Fractions
GMROI
14/100
Break Even Point Formula
48. A/b
Average Daily Sales
$6 -655.50
Dividing Fractions
Extremes
49. What happens when your expenses - etc. are higher than your sales
per hundred
Quick Ratio
loss
25
50. You should never take out more than a _ year mortgage.
Simple interest formula
15
To decrease a number by a given percentage - e.g. decrease 16 by 25%
physical inventory