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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. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
types of expenses
income statement
FOB destination
Of what number 16 is a 25% increase
2. A team won 16 games and lost 9 games. What percent of games did the team lose?
36%
Discounting Formula
to determine equivalent single discount rate for 25/10/10 series discount
loss
3. Alignment of the decimals is not important
Means
when multiplying numbers that contain decimals:
profit and loss statement
$ Cost
4. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
OTB (retail)
operating expenses
$6 -655.50
$2 -127.66
5. A^m/a^n = a^(m-n)
increase=debit
Break Even Point
Proportion
When Dividing With Exponents
6. Commissions - fees for service - merchandise sales - rental income - royalties
types of incomes
profit and loss statement
underbought
.65
7. The difference between the retail price and the cost of goods sold; it includes operating expenses - retail reductions - and profit
cost of goods sold formula (COGS)
Gross margin %
transportation
Markup
8. $ retail x (100%-markup)
78
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
$ Cost
125%
9. Convert 1.25 to a percent
$ COST
EOM (in terms of invoice)
20%
125%
10. Aka - the terminal value of an investment to which equal annual amounts will be added S=[A(R^n -1)]/R-1 Where: S=the terminal value A=the first term R=the common ratio n=the number of terms
The sum of a Geometric Progression
$ Markdown
Dividing Fractions
% increase or decrease
11. An electronics store is having a 40 percent off sale. Robert has been saving to purchase a stereo system that was originally priced at $420. If Robert purchases the system during the sale - what will be the cost?
income statement
$252
% increase or decrease
.65
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)
14/100
Simple interest formula
3%
Average Collection Turnover
13. (TY-LY)/ LY or (Plan-Actual)/
loss
378 63
Subtracting Fractions
% increase or decrease
14. 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
Liquidity
Break Even Point Formula
Gross Margin Return On Inventory Investment (GMROII)
steps in strategic planning
15. 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
Sell Thru %
profit and loss statement
Compound interest formula with changing rates
60
16. A/b
Unit pricing
25
Current Ratio
Multiplying Fractions
17. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
types of assets
80/100
To decrease a number by a given percentage - e.g. decrease 16 by 25%
when multiplying numbers that contain decimals:
18. 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
steps in strategic planning
Proportion
income statement
EOM (in terms of invoice)
19. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
.65
Markdown %
15
gross margin
20. total fixed costs/ selling price-variable cost
14/100
Current Ratio
Break Even Point Formula
15
21. Convert .62 to a percent
OTB (retail)
Mark Up %
Liquidity of Assets
62%
22. Net Sales / Average Retail Value of Inventory
588 mph
41%
Gross margin dollars
Inventory Turnover Rate
23. The average car will lose _% of its value in the first 4 years.
Liquidity of Assets
ROG
gross sales
60
24. Convert 65% to a decimal
to determine equivalent single discount rate for 25/10/10 series discount
Sell Thru %
.65
cost of goods
25. Convert 3 to a percent
When Dividing With Exponents
Current Ratio
profit
3%
26. Convert .4 to a percent
4%
increase=credit
percent
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
27. The average car payment is $_ per month for _ months.
70%
378 63
$ Cost
Effective annual rate of interest formula
28. The wholesale cost of an item (cost of goods - or COG)
Retail
types of expenses
Cost
90.9%
29. Inside numbers in a ratio.
3%
EOM (in terms of invoice)
Dividing Fractions
Means
30. A value or an expression of how fast merchandise moves through the store; also called turn. formula: turn - NS$ / Average Stock$ (average stock$ = BOM$ + EOM$)/(#BOM + 1)
stock turn
Retail
15
cost of goods
31. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
types of liabilities
Gross margin %
gross sales
cost of goods
32. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
overbought
60
36%
Current Assets
33. Loss of items due to damaged goods - stealing - etc.
shrinkage
improper
Dividing Fractions
shortage
34. (Retail - Cost)/ Retail
Proportion
Margin %
shrinkage
Dividing Fractions
35. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
increase=credit
15
Current Assets
DOI
36. Convert 80% to a fraction
90.9%
$252
80/100
.56
37. Convert 10/11 to a percent
16-18
Break Even Point Formula
90.9%
$ Cost
38. What does percent mean?
Retail
1.304
Mark Up %
per hundred
39. What is the product of 3.26 and 0.4?
1.304
types of incomes
25%
Quick Ratio
40. A form of closed-end credit used for purchasing durable goods such as cars
Quick Ratio
installment loan
when multiplying numbers that contain decimals:
To decrease a number by a given percentage - e.g. decrease 16 by 25%
41. Another way of counting part of a whole?
Proportion
$ Retail
profit
percent
42. BOM $ Stock/ Sales for period
Stock to Sales Ratio
book value
Mark Up %
36%
43. He availability of your money is called _.
gross sales
Liquidity
increase=debit
% increase or decrease
44. Gross Margin/ Average Inventory Cost
DOI
.65
GMROI
588 mph
45. Liabilities - capital - income
types of capital
increase=credit
14/100
transportation
46. Convert 20 to a percent
COD
types of liabilities
Retail
20%
47. Sales - cost of goods sold
Gross margin dollars
80/100
.65
Of what number 16 is a 25% increase
48. Direct labor - factory overhead - merchandise inventory - packaging - raw material
costs of goods sold
net sales
The sum of a Geometric Progression
36%
49. Net Sales for period/ Avg Stock for period
Liquidity of Assets
net sales
Simple interest formula
Turnover
50. Outside numbers in a ratio.
14/100
Unit pricing
Margin %
Extremes