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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. Units Sold/ (Units Sold + On Hand Inventory)
80/100
Sell Thru %
Sales per Transaction
Break Even Point
2. 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.
Extremes
shrinkage
Cost
net sales
3. Sales - cost of goods sold
Break Even Point Formula
Gross margin dollars
costs of goods sold
$ Markdown
4. $ Cost/ (100%-markup%)
$ Cost
profit
$ Retail
14/100
5. Liabilities - capital - income
Sell Thru %
COD
.56
increase=credit
6. Convert 70/100 to a percent
Quick Ratio
70%
Adding Fractions
types of capital
7. If freight is to be paid by the seller - the shipping terms are...
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
FOB destination
80/100
Extremes
8. Convert 56% to a decimal
types of liabilities
types of assets
.56
Inventory Turnover Rate
9. accounts receivable/ average daily sales
36%
50/100
underbought
Average Collection Turnover
10. Convert 41/100 to a percent
15
cost of goods sold formula (COGS)
Discounting Formula
41%
11. current assets/ current liabilities
stock turn
types of incomes
Current Ratio
The sum of a Geometric Progression
12. Convert 1/4 to a percent
Of what number 16 is a 25% increase
3%
overbought
25%
13. Convert .62 to a percent
net sales
Quick Ratio
62%
4%
14. X=S*[1/(1+r)^n] Where: S=the sum to be received after n time periods X=the present value of that sum r=the rate of return (as a proportion) n=the number of time periods - r - rate - is sometimes called cost of capital
Discounting Formula
With cash discounts and calculating net price - when to add freight
types of incomes
book value
15. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
percent decrease
36%
Internal Rate of Return
588 mph
16. % of 90 days same as cash convert to payments.
78
Retail
types of liabilities
3%
17. The difference between the retail price and the cost of goods sold; it includes operating expenses - retail reductions - and profit
25%
Simple interest formula
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Markup
18. A/b - c/b = a-c/b
Subtracting Fractions
Simple interest formula
overbought
increase=credit
19. Start with list price - List price: $6400 x 25% - x 10% - x10% % - Taken one after another(subtract)
profit
netprice with a 25/10/10 series discount
Effective annual rate of interest formula
OTB (retail)
20. The average car payment is $_ per month for _ months.
3%
378 63
Retail
Inventory Turnover Rate
21. Net Sales for period/ Avg Stock for period
$ Retail
Cost
25
Turnover
22. After 4 years - $5 -000 will grow to how much if it earns 10% interest?
overbought
$6 -655.50
4%
physical inventory
23. Convert 1.25 to a percent
$2 -127.66
78
125%
$ Retail
24. Convert 10/11 to a percent
Extremes
shrinkage
Break Even Point Formula
90.9%
25. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
.56
$ COST
378 63
To decrease a number by a given percentage - e.g. decrease 16 by 25%
26. You should never take out more than a _ year mortgage.
Compound interest formula with changing rates
Dividing Fractions
25
15
27. What does percent mean?
per hundred
overbought
$252
Current Assets
28. total fixed costs/ selling price-variable cost
operating expenses
41%
Break Even Point Formula
$ Cost
29. Amount decrease (Original - New) / Original amount = decimal= convert to %
Sales per Transaction
percent
percent decrease
Break Even Point
30. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
book value
Compound interest formula with changing rates
% increase or decrease
Multiplying Fractions
31. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
378 63
When Dividing With Exponents
Unit pricing
Effective annual rate of interest formula
32. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
.56
1.304
50/100
Of what number 16 is a 25% increase
33. Receipt of goods; the cash discount period and net period begin with the date of receipt of goods; ex: 8/10 ROG - n/30
Sales per Transaction
70%
Of what number 16 is a 25% increase
ROG
34. A form of closed-end credit used for purchasing durable goods such as cars
types of capital
installment loan
To increase a number by a given percentage - e.g. increase 16 by 25%
gross margin
35. A value or an expression of how fast merchandise moves through the store; also called turn. formula: turn - NS$ / Average Stock$ (average stock$ = BOM$ + EOM$)/(#BOM + 1)
Multiplying Fractions
With cash discounts and calculating net price - when to add freight
stock turn
16-18
36. IRR=1 + [(NPV1/NPV1-NPV2)(2-1)]% Where: 1=one interest rate 2=the other NPV1=the NPV at rate 1 NPV2=the NPV at rate 2 (NPV = Net Present Value)
Mark Up %
Means
25%
Internal Rate of Return
37. Convert 14% to a fraction
14/100
Effective annual rate of interest formula
DOI
.56
38. Convert .36 to a percent
types of assets
types of capital
improper
36%
39. A formal document that is used for a variety of functions within a retail business; it provides a big picture look at the succinct expression of the sales - markup - and profit for a business
Unit pricing
Sales per Transaction
profit and loss statement
types of liabilities
40. A/b + c/b = (a+c)/b
90.9%
Dividing Fractions
Adding Fractions
physical inventory
41. Commissions - fees for service - merchandise sales - rental income - royalties
Markup
cost of goods
types of incomes
4%
42. Convert 3 to a percent
Effective annual rate of interest formula
78
3%
overages
43. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
OTB (retail)
installment loan
shrinkage
Dividing Fractions
44. Shortage$ = book$ - physical count$; shortage% = shortage$/NS$
4%
Unit pricing
2.5% per month
shortage
45. Original retail price - Lower retail price
78
$ Markdown
60
types of incomes
46. What happens when your expenses - etc. are higher than your sales
to determine equivalent single discount rate for 25/10/10 series discount
Of what number 16 is a 25% increase
loss
types of liabilities
47. 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
25
shrinkage
The sum of a Geometric Progression
$ Markdown
48. Two equivalent ratios joined by an equal sign.
Gross margin %
Cost
Proportion
80/100
49. A/b
Multiplying Fractions
1.304
Markup
Break Even Point
50. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
types of assets
36%
Gross margin %
To increase a number by a given percentage - e.g. increase 16 by 25%