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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. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
To decrease a number by a given percentage - e.g. decrease 16 by 25%
profit
overbought
DOI
2. What is the product of 3.26 and 0.4?
Sales per Transaction
1.304
shortage
Subtracting Fractions
3. Start with list price - List price: $6400 x 25% - x 10% - x10% % - Taken one after another(subtract)
netprice with a 25/10/10 series discount
4%
costs of goods sold
improper
4. Convert .36 to a percent
Means
Average Daily Sales
income statement
36%
5. 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)
Inventory Turnover Rate
Adding Fractions
Internal Rate of Return
25
6. Units Sold/ (Units Sold + On Hand Inventory)
net sales
Sell Thru %
1.304
$252
7. Inside numbers in a ratio.
.7
Gross Margin Return On Inventory Investment (GMROII)
Discounting Formula
Means
8. The wholesale cost of an item (cost of goods - or COG)
Discounting Formula
overages
Average Collection Turnover
Cost
9. S=X(1+r1)^y(1+r
Cost
Break Even Point Formula
Compound interest formula with changing rates
cost of goods sold formula (COGS)
10. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
$ Retail
Effective annual rate of interest formula
3%
78
11. total annual sales/365
3%
Average Daily Sales
stock turn
Sell Thru %
12. $ retail x (100%-markup)
$ Cost
COD
60
gross margin
13. A/b + c/b = (a+c)/b
Adding Fractions
ROG
To decrease a number by a given percentage - e.g. decrease 16 by 25%
improper
14. 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
improper
378 63
The sum of a Geometric Progression
25
15. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
Gross Margin Return On Inventory Investment (GMROII)
types of liabilities
improper
installment loan
16. current assets/ current liabilities
Adding Fractions
Current Ratio
ROG
types of capital
17. 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%
$252
ROG
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
to determine equivalent single discount rate for 25/10/10 series discount
18. Two equivalent ratios joined by an equal sign.
net sales
Proportion
With cash discounts and calculating net price - when to add freight
Markdown %
19. The average car will lose _% of its value in the first 4 years.
gross sales
60
With cash discounts and calculating net price - when to add freight
types of expenses
20. Convert 1.25 to a percent
588 mph
20%
Margin %
125%
21. A/b
profit
$252
gross sales
Multiplying Fractions
22. He availability of your money is called _.
Liquidity
When Dividing With Exponents
50/100
gross sales
23. GMROII = GM% x (Sales / Average Value of Inventory)
Multiplying Fractions
80/100
Cost
Gross Margin Return On Inventory Investment (GMROII)
24. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
To decrease a number by a given percentage - e.g. decrease 16 by 25%
90.9%
Adding Fractions
cost of goods sold formula (COGS)
25. ($ Retail x 100 / COST) - 100
Mark Up %
15
COD
shortage
26. Loss of items due to damaged goods - stealing - etc.
shrinkage
Markdown %
Gross margin dollars
overbought
27. total fixed costs/ selling price-variable cost
Break Even Point Formula
Simple interest formula
$ Markdown
improper
28. The recommended house payment should be no more than _% of your monthly take-home pay.
25
stock turn
OTB (retail)
percent decrease
29. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
gross margin
COD
62%
Gross margin %
30. Total Net Sales / Total Number of Transactions
Sales per Transaction
.56
underbought
overages
31. The average person will have _ jobs in their lifetime.
types of assets
shrinkage
16-18
70%
32. Convert 14% to a fraction
Break Even Point
14/100
2.5% per month
$ Cost
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
ROG
Dividing Fractions
Of what number 16 is a 25% increase
With cash discounts and calculating net price - when to add freight
34. Convert 50% to a fraction
To increase a number by a given percentage - e.g. increase 16 by 25%
Extremes
378 63
50/100
35. accounts receivable/ average daily sales
Markdown %
Liquidity
Current Ratio
Average Collection Turnover
36. 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
Quick Ratio
shrinkage
Cost
COD
37. Commissions - fees for service - merchandise sales - rental income - royalties
Of what number 16 is a 25% increase
$ Markdown
types of incomes
1.304
38. The wholesale cost of goods plus the markup
$6 -655.50
Retail
Margin %
types of assets
39. 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
Simple interest formula
EOM (in terms of invoice)
$ Markdown
Multiplying Fractions
40. Convert 41/100 to a percent
41%
Adding Fractions
EOM (in terms of invoice)
types of liabilities
41. 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 $1000 @ 10% simple interest for 5 years = 1000+(50.101000)
Simple interest formula
cost of goods sold formula (COGS)
Dividing Fractions
Means
42. A measure of the number of days needed to collect accounts receivable.
increase=debit
The sum of a Geometric Progression
Average Collection Turnover
stock turn
43. A/b - c/b = a-c/b
Compound interest formula with changing rates
90.9%
Subtracting Fractions
percent
44. Overage$ = book$ - physical count$; overage% = overage$/NS$
$2 -127.66
overages
Proportion
4%
45. What happens when your sales are higher than your expenses - etc.
Current Ratio
Gross margin dollars
profit
net sales
46. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
Unit pricing
Markdown %
Dividing Fractions
.65
47. If freight is to be paid by the seller - the shipping terms are...
gross sales
41%
Gross margin dollars
FOB destination
48. 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
transportation
Mark Up %
EOM (in terms of invoice)
$ Cost
49. 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
book value
.65
Extremes
profit and loss statement
50. BOM $ Stock/ Sales for period
operating expenses
Stock to Sales Ratio
overages
COD