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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 70/100 to a percent
70%
Break Even Point Formula
loss
Internal Rate of Return
2. Convert 20 to a percent
Quick Ratio
20%
% increase or decrease
When Dividing With Exponents
3. Convert 1.25 to a percent
Cost
125%
Liquidity
profit
4. A measure of the number of days needed to collect accounts receivable.
36%
$2 -127.66
Subtracting Fractions
Average Collection Turnover
5. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
Average Daily Sales
Proportion
78
To decrease a number by a given percentage - e.g. decrease 16 by 25%
6. Convert .4 to a percent
With cash discounts and calculating net price - when to add freight
16-18
4%
Gross Margin Return On Inventory Investment (GMROII)
7. Sales - cost of goods sold
Gross margin dollars
Internal Rate of Return
The sum of a Geometric Progression
$ Markdown
8. If freight is to be paid by the seller - the shipping terms are...
increase=debit
FOB destination
per hundred
types of liabilities
9. 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
costs of goods sold
when multiplying numbers that contain decimals:
Discounting Formula
$ Cost
10. Turning assets into cash.
Means
Gross margin %
Liquidity of Assets
overages
11. Convert 10/11 to a percent
$252
gross sales
90.9%
profit
12. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
$6 -655.50
$252
$2 -127.66
Gross margin %
13. Overage$ = book$ - physical count$; overage% = overage$/NS$
increase=debit
DOI
$ Retail
overages
14. cash + receivables/ current liabilities.
$6 -655.50
Break Even Point Formula
Quick Ratio
Margin %
15. Receipt of goods; the cash discount period and net period begin with the date of receipt of goods; ex: 8/10 ROG - n/30
Multiplying Fractions
Of what number 16 is a 25% increase
percent
ROG
16. A/b - c/b = a-c/b
per hundred
cost of goods
Subtracting Fractions
Simple interest formula
17. $ Cost/ (100%-markup%)
physical inventory
$ Retail
Markdown %
profit
18. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
$ Cost
book value
Multiplying Fractions
netprice with a 25/10/10 series discount
19. % of 90 days same as cash convert to payments.
78
Of what number 16 is a 25% increase
cost of goods sold formula (COGS)
1.304
20. Outside numbers in a ratio.
Gross Margin Return On Inventory Investment (GMROII)
netprice with a 25/10/10 series discount
installment loan
Extremes
21. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
Effective annual rate of interest formula
when multiplying numbers that contain decimals:
overbought
% increase or decrease
22. Liabilities - capital - income
increase=credit
The sum of a Geometric Progression
$ Retail
OTB (retail)
23. 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
Liquidity
shrinkage
FOB destination
EOM (in terms of invoice)
24. $ Cost x (100 + Mark-up %) / 100
36%
$ Retail
36%
types of liabilities
25. A team won 16 games and lost 9 games. What percent of games did the team lose?
Break Even Point Formula
$6 -655.50
Gross margin %
36%
26. 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%
Current Assets
Sales per Transaction
to determine equivalent single discount rate for 25/10/10 series discount
transportation
27. $ RETAIL X (100 - GM %) / 100
$ COST
$ Retail
types of assets
25
28. A form of closed-end credit used for purchasing durable goods such as cars
EOM (in terms of invoice)
physical inventory
OTB (retail)
installment loan
29. 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)
Sales per Transaction
Internal Rate of Return
physical inventory
Liquidity
30. accounts receivable/ average daily sales
COD
Break Even Point
Average Collection Turnover
overages
31. Cash or assets that can quickly be converted into cash.
per hundred
15
profit
Current Assets
32. A/b
overages
16-18
50/100
Multiplying Fractions
33. Inside numbers in a ratio.
$2 -127.66
Means
steps in strategic planning
50/100
34. You should never take out more than a _ year mortgage.
$6 -655.50
15
25
Stock to Sales Ratio
35. He availability of your money is called _.
types of liabilities
Liquidity
installment loan
60
36. Net Sales / Average Retail Value of Inventory
netprice with a 25/10/10 series discount
Internal Rate of Return
Inventory Turnover Rate
DOI
37. (Retail - Cost)/ Retail
income statement
Sales per Transaction
Margin %
loss
38. 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
cost of goods
underbought
.56
39. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
gross sales
Markdown %
Inventory Turnover Rate
378 63
40. Commissions - fees for service - merchandise sales - rental income - royalties
profit
types of incomes
78
Liquidity
41. The average car will lose _% of its value in the first 4 years.
When Dividing With Exponents
Cost
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
60
42. The average car payment is $_ per month for _ months.
Compound interest formula with changing rates
when multiplying numbers that contain decimals:
EOM (in terms of invoice)
378 63
43. 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
Multiplying Fractions
transportation
$2 -127.66
COD
44. S=X(1+r1)^y(1+r
types of incomes
$ Retail
Compound interest formula with changing rates
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
45. Alignment of the decimals is not important
Turnover
Effective annual rate of interest formula
Unit pricing
when multiplying numbers that contain decimals:
46. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
588 mph
70%
Average Collection Turnover
25
47. Loss of items due to damaged goods - stealing - etc.
When Dividing With Exponents
shrinkage
Gross margin %
profit and loss statement
48. The wholesale cost of an item (cost of goods - or COG)
net sales
Cost
2.5% per month
Discounting Formula
49. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
36%
Markup
The sum of a Geometric Progression
income statement
50. What happens when your expenses - etc. are higher than your sales
loss
16-18
operating expenses
GMROI