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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. 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...
Retail
41%
shrinkage
operating expenses
2. Two equivalent ratios joined by an equal sign.
increase=debit
Average Collection Turnover
COD
Proportion
3. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
Gross margin %
steps in strategic planning
stock turn
physical inventory
4. Convert 1/4 to a percent
25
25%
Of what number 16 is a 25% increase
underbought
5. cost of an item expressed per unit of measure or count.
41%
Unit pricing
steps in strategic planning
.7
6. $ RETAIL X (100 - GM %) / 100
$6 -655.50
Dividing Fractions
$ COST
Extremes
7. Assets - cost of goods sold - expenses
Mark Up %
increase=debit
overages
$ COST
8. Total Net Sales / Total Number of Transactions
Sales per Transaction
GMROI
DOI
$ Cost
9. accounts receivable/ average daily sales
Adding Fractions
physical inventory
Average Collection Turnover
20%
10. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
income statement
gross sales
Quick Ratio
Sales per Transaction
11. 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
Average Collection Turnover
installment loan
$2 -127.66
Discounting Formula
12. If freight is to be paid by the seller - the shipping terms are...
percent decrease
$ Markdown
FOB destination
percent
13. Convert 20 to a percent
25%
Mark Up %
Margin %
20%
14. What happens when your sales are higher than your expenses - etc.
Current Ratio
ROG
profit
Markup
15. Liabilities - capital - income
Extremes
shrinkage
increase=credit
types of expenses
16. Start with list price - List price: $6400 x 25% - x 10% - x10% % - Taken one after another(subtract)
Inventory Turnover Rate
EOM (in terms of invoice)
588 mph
netprice with a 25/10/10 series discount
17. The recommended house payment should be no more than _% of your monthly take-home pay.
.65
25
80/100
62%
18. A/b
80/100
to determine equivalent single discount rate for 25/10/10 series discount
Current Ratio
Dividing Fractions
19. GMROII = GM% x (Sales / Average Value of Inventory)
percent
36%
Current Ratio
Gross Margin Return On Inventory Investment (GMROII)
20. cash + receivables/ current liabilities.
shrinkage
Quick Ratio
14/100
Average Collection Turnover
21. The wholesale cost of an item (cost of goods - or COG)
Multiplying Fractions
588 mph
Cost
.7
22. Formula: GM = NS - COG; GM$ = NS$ X GM%
types of expenses
gross margin
Break Even Point
.56
23. A/b - c/b = a-c/b
underbought
types of assets
Subtracting Fractions
installment loan
24. ($ Retail x 100 / COST) - 100
GMROI
cost of goods
Mark Up %
Sell Thru %
25. 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
Turnover
types of expenses
COD
types of incomes
26. A measure of the number of days needed to collect accounts receivable.
types of assets
Average Collection Turnover
Cost
Current Ratio
27. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
book value
$ Retail
installment loan
Average Collection Turnover
28. Convert .4 to a percent
1.304
4%
GMROI
$ Markdown
29. (TY-LY)/ LY or (Plan-Actual)/
stock turn
cost of goods
GMROI
% increase or decrease
30. The point at which you stop losing money.
OTB (retail)
25
Effective annual rate of interest formula
Break Even Point
31. Convert .62 to a percent
$ Cost
cost of goods
62%
to determine equivalent single discount rate for 25/10/10 series discount
32. Units Sold/ (Units Sold + On Hand Inventory)
36%
Sell Thru %
.7
78
33. Convert 65% to a decimal
Retail
Sales per Transaction
.65
$252
34. Net Sales for period/ Avg Stock for period
% increase or decrease
$2 -127.66
physical inventory
Turnover
35. 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?
$ Retail
3%
2.5% per month
Quick Ratio
36. 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
Unit pricing
transportation
Liquidity
Multiplying Fractions
37. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
588 mph
book value
70%
net sales
38. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
DOI
cost of goods sold formula (COGS)
2.5% per month
improper
39. Convert .36 to a percent
when multiplying numbers that contain decimals:
2.5% per month
36%
14/100
40. Sales - cost of goods sold
588 mph
profit and loss statement
Gross margin dollars
$ Cost
41. Alignment of the decimals is not important
steps in strategic planning
78
when multiplying numbers that contain decimals:
Of what number 16 is a 25% increase
42. 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?
Gross margin %
1.304
Of what number 16 is a 25% increase
$252
43. Another way of counting part of a whole?
percent
60
improper
types of assets
44. Convert 10/11 to a percent
Markdown %
90.9%
Liquidity of Assets
DOI
45. A/b
types of assets
$ Cost
Multiplying Fractions
overages
46. 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)
Means
Stock to Sales Ratio
Average Daily Sales
Internal Rate of Return
47. Capital stock - owner's equity (owner's funds invested in the business)
3%
62%
types of capital
Gross Margin Return On Inventory Investment (GMROII)
48. Gross Margin/ Average Inventory Cost
gross sales
588 mph
GMROI
percent
49. 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
Turnover
$252
improper
EOM (in terms of invoice)
50. When refunds or retail price reductions are given to customers - these activities reduce the value of this (also known as initial sales). formula: GS = NS + RED; GS$ = NS$ X GS%
installment loan
gross sales
$252
Sell Thru %