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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 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
$2 -127.66
Inventory Turnover Rate
Break Even Point
transportation
2. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
When Dividing With Exponents
book value
ROG
Gross margin %
3. total fixed costs/ selling price-variable cost
EOM (in terms of invoice)
Break Even Point Formula
Internal Rate of Return
60
4. What is the product of 3.26 and 0.4?
$ Markdown
percent
Quick Ratio
1.304
5. The recommended house payment should be no more than _% of your monthly take-home pay.
shrinkage
15
underbought
25
6. A/b - c/b = a-c/b
15
60
Subtracting Fractions
percent decrease
7. $ RETAIL X (100 - GM %) / 100
$ 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?
shrinkage
Extremes
8. $ Cost x (100 + Mark-up %) / 100
$ Retail
Proportion
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Gross margin %
9. Loss of items due to damaged goods - stealing - etc.
.7
Break Even Point
transportation
shrinkage
10. 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
Simple interest formula
90.9%
percent
steps in strategic planning
11. Direct labor - factory overhead - merchandise inventory - packaging - raw material
percent
costs of goods sold
3%
income statement
12. Beginning inventory + Purchases - Ending inventory
Gross margin dollars
25
cost of goods sold formula (COGS)
15
13. The difference between the retail price and the cost of goods sold; it includes operating expenses - retail reductions - and profit
Markup
$ COST
Dividing Fractions
FOB destination
14. S=X(1+r1)^y(1+r
loss
Compound interest formula with changing rates
Dividing Fractions
costs of goods sold
15. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
$6 -655.50
62%
Gross margin %
$ Retail
16. If freight is to be paid by the seller - the shipping terms are...
FOB destination
20%
Subtracting Fractions
transportation
17. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
Markdown %
Adding Fractions
types of assets
% increase or decrease
18. Convert .36 to a percent
installment loan
36%
ROG
To decrease a number by a given percentage - e.g. decrease 16 by 25%
19. Formula: GM = NS - COG; GM$ = NS$ X GM%
gross margin
Turnover
16-18
The sum of a Geometric Progression
20. Commissions - fees for service - merchandise sales - rental income - royalties
41%
types of incomes
Internal Rate of Return
Average Collection Turnover
21. The wholesale cost of an item (cost of goods - or COG)
$ Markdown
Turnover
Cost
90.9%
22. 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.
$ Retail
net sales
60
OTB (retail)
23. (TY-LY)/ LY or (Plan-Actual)/
cost of goods sold formula (COGS)
% increase or decrease
2.5% per month
types of liabilities
24. What does percent mean?
per hundred
$ COST
80/100
FOB destination
25. 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)
OTB (retail)
Average Collection Turnover
588 mph
Internal Rate of Return
26. Convert 70% to a decimal
costs of goods sold
Multiplying Fractions
Dividing Fractions
.7
27. Liabilities - capital - income
increase=credit
Discounting Formula
25%
With cash discounts and calculating net price - when to add freight
28. $ retail x (100%-markup)
Markup
percent
profit and loss statement
$ Cost
29. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
stock turn
Of what number 16 is a 25% increase
2.5% per month
netprice with a 25/10/10 series discount
30. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
15
overbought
Inventory Turnover Rate
To decrease a number by a given percentage - e.g. decrease 16 by 25%
31. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
Average Daily Sales
14/100
book value
types of liabilities
32. Convert 41/100 to a percent
Liquidity
profit
41%
2.5% per month
33. Inside numbers in a ratio.
$ COST
$252
Break Even Point Formula
Means
34. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
Unit pricing
The sum of a Geometric Progression
Stock to Sales Ratio
To decrease a number by a given percentage - e.g. decrease 16 by 25%
35. Convert 14% to a fraction
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
4%
14/100
78
36. He availability of your money is called _.
ROG
3%
Retail
Liquidity
37. What happens when your sales are higher than your expenses - etc.
Average Daily Sales
Of what number 16 is a 25% increase
profit
$2 -127.66
38. Two equivalent ratios joined by an equal sign.
14/100
Proportion
378 63
costs of goods sold
39. Shortage$ = book$ - physical count$; shortage% = shortage$/NS$
shortage
Dividing Fractions
125%
$ Retail
40. Alignment of the decimals is not important
DOI
Internal Rate of Return
when multiplying numbers that contain decimals:
125%
41. Convert 1.25 to a percent
cost of goods
125%
ROG
net sales
42. What happens when your expenses - etc. are higher than your sales
Unit pricing
Current Assets
loss
14/100
43. You should never take out more than a _ year mortgage.
gross sales
15
when multiplying numbers that contain decimals:
book value
44. A count of every item on the floor - in stock rooms - warehouse - etc. to determine whether shortages or overages are occuring
$ Retail
physical inventory
$ COST
Average Daily Sales
45. cost of an item expressed per unit of measure or count.
588 mph
Gross margin dollars
$ COST
Unit pricing
46. BOM $ Stock/ Sales for period
cost of goods sold formula (COGS)
increase=debit
Extremes
Stock to Sales Ratio
47. A form of closed-end credit used for purchasing durable goods such as cars
When Dividing With Exponents
steps in strategic planning
installment loan
COD
48. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
cost of goods sold formula (COGS)
operating expenses
OTB (retail)
profit
49. Gross Margin/ Average Inventory Cost
gross margin
Retail
to determine equivalent single discount rate for 25/10/10 series discount
GMROI
50. total annual sales/365
Sell Thru %
types of assets
Current Ratio
Average Daily Sales