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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. Inside numbers in a ratio.
Means
588 mph
cost of goods sold formula (COGS)
$ Cost
2. Convert 65% to a decimal
.65
1.304
% increase or decrease
netprice with a 25/10/10 series discount
3. Multiply the number by 1+the increase proportion - e.g. 16(1+0.25) = 161.25 = 20 - 20 is a 25% increase over 16
To increase a number by a given percentage - e.g. increase 16 by 25%
to determine equivalent single discount rate for 25/10/10 series discount
netprice with a 25/10/10 series discount
Compound interest formula with changing rates
4. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
Compound interest formula with changing rates
types of assets
loss
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
5. Two equivalent ratios joined by an equal sign.
1.304
steps in strategic planning
Proportion
4%
6. After 4 years - $5 -000 will grow to how much if it earns 10% interest?
15
FOB destination
overages
$6 -655.50
7. Convert 14% to a fraction
loss
$2 -127.66
14/100
Markdown %
8. (Retail - Cost)/ Retail
$ Markdown
DOI
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 %
9. $ Cost x (100 + Mark-up %) / 100
$ Retail
Retail
increase=credit
percent
10. A^m/a^n = a^(m-n)
loss
When Dividing With Exponents
operating expenses
25%
11. A measure of the number of days needed to collect accounts receivable.
Average Collection Turnover
14/100
Markup
% increase or decrease
12. Convert 3 to a percent
.7
percent
3%
profit and loss statement
13. The wholesale cost of an item (cost of goods - or COG)
underbought
Cost
20%
25
14. What happens when your expenses - etc. are higher than your sales
4%
Gross margin %
loss
operating expenses
15. 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
50/100
overages
profit and loss statement
Gross margin %
16. Wholesale cost
net sales
income statement
cost of goods
2.5% per month
17. 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)
Mark Up %
Gross margin %
COD
Internal Rate of Return
18. Convert .36 to a percent
Compound interest formula with changing rates
36%
Average Collection Turnover
Current Ratio
19. GMROII = GM% x (Sales / Average Value of Inventory)
cost of goods sold formula (COGS)
Gross Margin Return On Inventory Investment (GMROII)
when multiplying numbers that contain decimals:
.7
20. 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)
cost of goods sold formula (COGS)
Simple interest formula
4%
Adding Fractions
21. Convert 70% to a decimal
cost of goods
Proportion
% increase or decrease
.7
22. Convert .4 to a percent
$ Cost
4%
physical inventory
operating expenses
23. 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?
Adding Fractions
Mark Up %
$252
to determine equivalent single discount rate for 25/10/10 series discount
24. cost of an item expressed per unit of measure or count.
41%
Unit pricing
profit
cost of goods
25. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
Multiplying Fractions
income statement
588 mph
Proportion
26. Direct labor - factory overhead - merchandise inventory - packaging - raw material
steps in strategic planning
costs of goods sold
$ COST
Discounting Formula
27. BOM $ Stock/ Sales for period
4%
Unit pricing
Cost
Stock to Sales Ratio
28. After all discounts have been applied to find net amount due. $100 -25% less trade discount -4% cash discount # + $20 freight!
FOB destination
With cash discounts and calculating net price - when to add freight
costs of goods sold
$6 -655.50
29. What is the product of 3.26 and 0.4?
Discounting Formula
Gross margin %
1.304
FOB destination
30. He availability of your money is called _.
.65
Liquidity
$2 -127.66
25%
31. Total Net Sales / Total Number of Transactions
Sales per Transaction
Liquidity
shrinkage
Gross margin %
32. Convert 70/100 to a percent
shortage
EOM (in terms of invoice)
Margin %
70%
33. (TY-LY)/ LY or (Plan-Actual)/
% increase or decrease
80/100
Subtracting Fractions
when multiplying numbers that contain decimals:
34. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
$2 -127.66
3%
Means
book value
35. Convert 10/11 to a percent
$ Cost
Sell Thru %
90.9%
.7
36. The point at which you stop losing money.
Break Even Point
78
Dividing Fractions
70%
37. 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.
net sales
installment loan
Compound interest formula with changing rates
loss
38. S=X(1+r1)^y(1+r
Compound interest formula with changing rates
percent decrease
Sales per Transaction
20%
39. Overage$ = book$ - physical count$; overage% = overage$/NS$
overages
book value
$ Retail
percent
40. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
improper
$ Retail
Sell Thru %
Quick Ratio
41. A count of every item on the floor - in stock rooms - warehouse - etc. to determine whether shortages or overages are occuring
Inventory Turnover Rate
physical inventory
COD
To decrease a number by a given percentage - e.g. decrease 16 by 25%
42. The average car will lose _% of its value in the first 4 years.
60
Mark Up %
62%
25
43. A/b + c/b = (a+c)/b
percent decrease
Adding Fractions
types of expenses
overbought
44. 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%
2.5% per month
gross sales
stock turn
Internal Rate of Return
45. Units Sold/ (Units Sold + On Hand Inventory)
Sell Thru %
90.9%
Retail
DOI
46. 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
Compound interest formula with changing rates
$ COST
transportation
$ Retail
47. 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%
Subtracting Fractions
Average Collection Turnover
$ Markdown
to determine equivalent single discount rate for 25/10/10 series discount
48. Advertising - bad debt expense - conributions and donations - depreciation - educational expense - insurance - interest expense - licenses - office supplies - postage - rent - repairs - salaries and wages - supplies - taxes - travel and transportatio
GMROI
types of expenses
profit and loss statement
Markup
49. To take advantage of the 6% cash discount - a retailer made a $2 -000 partial payment during the discount period. How much was the retailer credited for the $2 -000 partial payment?
$2 -127.66
Proportion
costs of goods sold
netprice with a 25/10/10 series discount
50. The wholesale cost of goods plus the markup
Proportion
Retail
70%
$6 -655.50