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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. 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)
1.304
cost of goods
.65
Internal Rate of Return
2. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
EOM (in terms of invoice)
588 mph
increase=credit
shortage
3. When sales plans are underestimated and the stock purchases result in a low inventory
$ Retail
underbought
60
Current Ratio
4. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
DOI
when multiplying numbers that contain decimals:
Proportion
overages
5. Convert .36 to a percent
percent decrease
$ Cost
percent
36%
6. Rose borrowed money to buy a ring priced at $420. When she repaid the loan at the end of 3 months - the interest charge was $31.50. What was the rate of interest?
2.5% per month
GMROI
Subtracting Fractions
loss
7. $ Cost x (100 + Mark-up %) / 100
80/100
Simple interest formula
$ Retail
90.9%
8. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
ROG
per hundred
Effective annual rate of interest formula
The sum of a Geometric Progression
9. Convert 1/4 to a percent
$ Cost
shrinkage
types of capital
25%
10. Convert 50% to a fraction
50/100
types of incomes
Simple interest formula
Liquidity of Assets
11. current assets/ current liabilities
Break Even Point
Current Ratio
25%
percent decrease
12. A/b + c/b = (a+c)/b
Adding Fractions
Average Collection Turnover
overages
Margin %
13. GMROII = GM% x (Sales / Average Value of Inventory)
Subtracting Fractions
Proportion
Gross Margin Return On Inventory Investment (GMROII)
steps in strategic planning
14. You should never take out more than a _ year mortgage.
15
Retail
25
With cash discounts and calculating net price - when to add freight
15. A form of closed-end credit used for purchasing durable goods such as cars
ROG
With cash discounts and calculating net price - when to add freight
Quick Ratio
installment loan
16. Convert 80% to a fraction
80/100
Break Even Point Formula
Internal Rate of Return
Current Ratio
17. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
36%
Of what number 16 is a 25% increase
.7
When Dividing With Exponents
18. Convert .4 to a percent
Cost
$ Retail
overages
4%
19. 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
Turnover
2.5% per month
588 mph
20. A measure of the number of days needed to collect accounts receivable.
Average Collection Turnover
Means
Adding Fractions
$6 -655.50
21. Net Sales for period/ Avg Stock for period
types of incomes
Average Daily Sales
GMROI
Turnover
22. Direct labor - factory overhead - merchandise inventory - packaging - raw material
physical inventory
$6 -655.50
costs of goods sold
Margin %
23. The wholesale cost of an item (cost of goods - or COG)
ROG
Gross margin %
With cash discounts and calculating net price - when to add freight
Cost
24. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
36%
78
To decrease a number by a given percentage - e.g. decrease 16 by 25%
25%
25. 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.
With cash discounts and calculating net price - when to add freight
4%
Average Collection Turnover
net sales
26. A^m/a^n = a^(m-n)
When Dividing With Exponents
Stock to Sales Ratio
90.9%
80/100
27. Units Sold/ (Units Sold + On Hand Inventory)
1.304
Extremes
Turnover
Sell Thru %
28. 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
cost of goods
$ COST
EOM (in terms of invoice)
Liquidity of Assets
29. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
% increase or decrease
EOM (in terms of invoice)
Compound interest formula with changing rates
income statement
30. Convert 20 to a percent
20%
$2 -127.66
types of expenses
60
31. A value or an expression of how fast merchandise moves through the store; also called turn. formula: turn - NS$ / Average Stock$ (average stock$ = BOM$ + EOM$)/(#BOM + 1)
profit
loss
stock turn
4%
32. If freight is to be paid by the seller - the shipping terms are...
FOB destination
Break Even Point Formula
36%
types of assets
33. Overage$ = book$ - physical count$; overage% = overage$/NS$
overages
Sell Thru %
Current Ratio
types of expenses
34. Total Net Sales / Total Number of Transactions
378 63
Sales per Transaction
588 mph
shrinkage
35. Convert 1.25 to a percent
net sales
Markdown %
125%
ROG
36. What does percent mean?
income statement
per hundred
loss
To increase a number by a given percentage - e.g. increase 16 by 25%
37. Convert 14% to a fraction
per hundred
14/100
improper
62%
38. Multiply the number by 1+the increase proportion - e.g. 16(1+0.25) = 161.25 = 20 - 20 is a 25% increase over 16
4%
To increase a number by a given percentage - e.g. increase 16 by 25%
Of what number 16 is a 25% increase
Unit pricing
39. 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)
Dividing Fractions
.65
transportation
Simple interest formula
40. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
.56
4%
Gross margin %
Stock to Sales Ratio
41. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
types of assets
loss
EOM (in terms of invoice)
Average Collection Turnover
42. What happens when your expenses - etc. are higher than your sales
gross margin
loss
Cost
% increase or decrease
43. The average car will lose _% of its value in the first 4 years.
$252
3%
60
$ Cost
44. 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%
$2 -127.66
to determine equivalent single discount rate for 25/10/10 series discount
3%
underbought
45. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
improper
types of assets
Markdown %
percent
46. Net Sales / Average Retail Value of Inventory
.65
Inventory Turnover Rate
shortage
Of what number 16 is a 25% increase
47. Cash on delivery; this dating is used when the vendor does not know the retailer or the retailer does not have a strong line of credit
loss
Unit pricing
3%
COD
48. Assets - cost of goods sold - expenses
20%
Break Even Point
Liquidity of Assets
increase=debit
49. What happens when your sales are higher than your expenses - etc.
Average Collection Turnover
profit
Adding Fractions
types of incomes
50. Convert 41/100 to a percent
2.5% per month
With cash discounts and calculating net price - when to add freight
41%
15