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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 1/4 to a percent
3%
25%
types of assets
.7
2. total annual sales/365
Proportion
Of what number 16 is a 25% increase
Average Daily Sales
With cash discounts and calculating net price - when to add freight
3. Shortage$ = book$ - physical count$; shortage% = shortage$/NS$
Liquidity of Assets
shortage
36%
cost of goods sold formula (COGS)
4. $ retail x (100%-markup)
improper
types of assets
$ Cost
Subtracting Fractions
5. A/b + c/b = (a+c)/b
25
Adding Fractions
16-18
Inventory Turnover Rate
6. total fixed costs/ selling price-variable cost
Internal Rate of Return
Sales per Transaction
Break Even Point Formula
shrinkage
7. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
125%
types of assets
Adding Fractions
25%
8. Cash or assets that can quickly be converted into cash.
Quick Ratio
Current Assets
$6 -655.50
Break Even Point Formula
9. Sales - cost of goods sold
Gross margin dollars
percent decrease
$2 -127.66
Markup
10. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
net sales
.7
.65
improper
11. (TY-LY)/ LY or (Plan-Actual)/
Turnover
Extremes
% increase or decrease
Sales per Transaction
12. A team won 16 games and lost 9 games. What percent of games did the team lose?
36%
14/100
Discounting Formula
when multiplying numbers that contain decimals:
13. 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
book value
Markdown %
$ Retail
types of expenses
14. Wholesale cost
$2 -127.66
EOM (in terms of invoice)
cost of goods
underbought
15. Units Sold/ (Units Sold + On Hand Inventory)
Inventory Turnover Rate
125%
.7
Sell Thru %
16. Convert 70/100 to a percent
41%
Sell Thru %
70%
Gross Margin Return On Inventory Investment (GMROII)
17. % of 90 days same as cash convert to payments.
Average Collection Turnover
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?
costs of goods sold
18. You should never take out more than a _ year mortgage.
$ Cost
4%
15
62%
19. A form of closed-end credit used for purchasing durable goods such as cars
transportation
installment loan
With cash discounts and calculating net price - when to add freight
378 63
20. Convert 70% to a decimal
Average Daily Sales
$ COST
Dividing Fractions
.7
21. After 4 years - $5 -000 will grow to how much if it earns 10% interest?
Compound interest formula with changing rates
$6 -655.50
Cost
36%
22. 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)
With cash discounts and calculating net price - when to add freight
Simple interest formula
2.5% per month
cost of goods
23. When sales plans are underestimated and the stock purchases result in a low inventory
underbought
15
Extremes
ROG
24. Beginning inventory + Purchases - Ending inventory
cost of goods sold formula (COGS)
percent decrease
36%
Sales per Transaction
25. Convert 3 to a percent
overbought
3%
$ COST
Margin %
26. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
netprice with a 25/10/10 series discount
types of liabilities
Simple interest formula
operating expenses
27. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Markdown %
Retail
Current Assets
28. He availability of your money is called _.
overbought
Liquidity
increase=debit
stock turn
29. Convert 20 to a percent
20%
.56
OTB (retail)
Average Collection Turnover
30. Use compliments - Step 1 Find compliments 25% = 100-25%= 75% - 10%= 90% - 10%=90% Step 2 Multiple Compliments 75%x90%x90% .75x.90x.90= .6075 Step 3 Convert to Percentage .6075= 60.75% Step 4 Compliment it 100%-60.75%= 39.35%
$6 -655.50
to determine equivalent single discount rate for 25/10/10 series discount
Turnover
stock turn
31. Assets - cost of goods sold - expenses
increase=debit
when multiplying numbers that contain decimals:
cost of goods
netprice with a 25/10/10 series discount
32. Convert .62 to a percent
62%
70%
gross margin
DOI
33. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
41%
Current Assets
DOI
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
34. ($ Retail x 100 / COST) - 100
Mark Up %
36%
operating expenses
Gross margin dollars
35. What is the product of 3.26 and 0.4?
increase=debit
Dividing Fractions
1.304
Markdown %
36. Convert 80% to a fraction
Average Collection Turnover
$ Retail
90.9%
80/100
37. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
Effective annual rate of interest formula
Markup
Compound interest formula with changing rates
OTB (retail)
38. S=X(1+r1)^y(1+r
book value
FOB destination
Gross Margin Return On Inventory Investment (GMROII)
Compound interest formula with changing rates
39. A/b
FOB destination
Average Daily Sales
Multiplying Fractions
Gross margin dollars
40. Another way of counting part of a whole?
Cost
percent
Margin %
book value
41. The average car payment is $_ per month for _ months.
Cost
gross margin
378 63
Multiplying Fractions
42. 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.
Gross Margin Return On Inventory Investment (GMROII)
net sales
installment loan
$6 -655.50
43. Convert 50% to a fraction
50/100
percent
4%
Means
44. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
types of expenses
improper
$252
Effective annual rate of interest formula
45. Amount decrease (Original - New) / Original amount = decimal= convert to %
stock turn
percent decrease
$ COST
Inventory Turnover Rate
46. $ Cost/ (100%-markup%)
$ Retail
transportation
physical inventory
cost of goods
47. 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
overbought
Compound interest formula with changing rates
588 mph
48. The wholesale cost of an item (cost of goods - or COG)
shrinkage
Cost
OTB (retail)
Of what number 16 is a 25% increase
49. cost of an item expressed per unit of measure or count.
70%
When Dividing With Exponents
2.5% per month
Unit pricing
50. IRR=1 + [(NPV1/NPV1-NPV2)(2-1)]% Where: 1=one interest rate 2=the other NPV1=the NPV at rate 1 NPV2=the NPV at rate 2 (NPV = Net Present Value)
Markup
Internal Rate of Return
Sell Thru %
ROG
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