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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. BOM $ Stock/ Sales for period
Mark Up %
shortage
62%
Stock to Sales Ratio
2. 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
$2 -127.66
Current Assets
Discounting Formula
Unit pricing
3. 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?
$252
book value
62%
16-18
4. Another way of counting part of a whole?
percent
$6 -655.50
operating expenses
Break Even Point
5. The sum of the cost of doing business - except the cost of goods; they include such items as sales persons' salaries - bags - paper and pencils - and cleaning of carpets...
Current Assets
types of incomes
operating expenses
Internal Rate of Return
6. What is the product of 3.26 and 0.4?
2.5% per month
3%
Extremes
1.304
7. S=X(1+r1)^y(1+r
Compound interest formula with changing rates
to determine equivalent single discount rate for 25/10/10 series discount
20%
Markdown %
8. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
cost of goods
increase=debit
overbought
steps in strategic planning
9. Outside numbers in a ratio.
125%
Liquidity of Assets
physical inventory
Extremes
10. A/b
Dividing Fractions
Cost
$ Cost
Turnover
11. Convert 1/4 to a percent
14/100
25%
.65
overages
12. What does percent mean?
per hundred
378 63
Current Assets
cost of goods sold formula (COGS)
13. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
25
Sell Thru %
Average Daily Sales
book value
14. Direct labor - factory overhead - merchandise inventory - packaging - raw material
costs of goods sold
stock turn
gross sales
improper
15. The wholesale cost of goods plus the markup
41%
Retail
Quick Ratio
.7
16. The point at which you stop losing money.
COD
Break Even Point
Subtracting Fractions
60
17. Beginning inventory + Purchases - Ending inventory
types of incomes
16-18
steps in strategic planning
cost of goods sold formula (COGS)
18. A form of closed-end credit used for purchasing durable goods such as cars
Mark Up %
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
installment loan
profit and loss statement
19. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
overbought
Break Even Point Formula
Subtracting Fractions
20. If freight is to be paid by the seller - the shipping terms are...
FOB destination
70%
loss
$ Cost
21. A count of every item on the floor - in stock rooms - warehouse - etc. to determine whether shortages or overages are occuring
overages
physical inventory
costs of goods sold
Proportion
22. GMROII = GM% x (Sales / Average Value of Inventory)
With cash discounts and calculating net price - when to add freight
Gross Margin Return On Inventory Investment (GMROII)
Current Assets
COD
23. Two equivalent ratios joined by an equal sign.
Adding Fractions
when multiplying numbers that contain decimals:
Proportion
Stock to Sales Ratio
24. 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)
Simple interest formula
Extremes
Turnover
To increase a number by a given percentage - e.g. increase 16 by 25%
25. The average person will have _ jobs in their lifetime.
cost of goods sold formula (COGS)
With cash discounts and calculating net price - when to add freight
16-18
To decrease a number by a given percentage - e.g. decrease 16 by 25%
26. A measure of the number of days needed to collect accounts receivable.
profit and loss statement
Average Collection Turnover
The sum of a Geometric Progression
25%
27. Receipt of goods; the cash discount period and net period begin with the date of receipt of goods; ex: 8/10 ROG - n/30
2.5% per month
Cost
36%
ROG
28. 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)
Current Assets
Multiplying Fractions
Proportion
Internal Rate of Return
29. Convert 50% to a fraction
operating expenses
costs of goods sold
shortage
50/100
30. A^m/a^n = a^(m-n)
Subtracting Fractions
income statement
3%
When Dividing With Exponents
31. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
OTB (retail)
2.5% per month
transportation
41%
32. total annual sales/365
70%
80/100
Average Daily Sales
588 mph
33. He availability of your money is called _.
Liquidity of Assets
Liquidity
per hundred
Of what number 16 is a 25% increase
34. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
types of liabilities
Break Even Point
$2 -127.66
$ Retail
35. Capital stock - owner's equity (owner's funds invested in the business)
Markdown %
types of capital
Gross Margin Return On Inventory Investment (GMROII)
62%
36. 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%
operating expenses
overages
The sum of a Geometric Progression
37. Net Sales / Average Retail Value of Inventory
Subtracting Fractions
Effective annual rate of interest formula
Inventory Turnover Rate
With cash discounts and calculating net price - when to add freight
38. $ RETAIL X (100 - GM %) / 100
OTB (retail)
Break Even Point Formula
$ COST
Average Collection Turnover
39. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
increase=credit
The sum of a Geometric Progression
stock turn
improper
40. (TY-LY)/ LY or (Plan-Actual)/
Average Collection Turnover
Means
% increase or decrease
78
41. cash + receivables/ current liabilities.
Inventory Turnover Rate
Mark Up %
overbought
Quick Ratio
42. 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
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Margin %
transportation
378 63
43. 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
$ COST
cost of goods sold formula (COGS)
steps in strategic planning
15
44. Loss of items due to damaged goods - stealing - etc.
Dividing Fractions
COD
shrinkage
To increase a number by a given percentage - e.g. increase 16 by 25%
45. The average car will lose _% of its value in the first 4 years.
125%
4%
COD
60
46. When sales plans are underestimated and the stock purchases result in a low inventory
When Dividing With Exponents
underbought
Stock to Sales Ratio
$ Retail
47. What happens when your sales are higher than your expenses - etc.
to determine equivalent single discount rate for 25/10/10 series discount
types of expenses
profit
Break Even Point
48. Units Sold/ (Units Sold + On Hand Inventory)
Gross margin dollars
Sell Thru %
ROG
25
49. % of 90 days same as cash convert to payments.
Margin %
percent
80/100
78
50. Convert 1.25 to a percent
70%
shortage
125%
Break Even Point