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Test your basic knowledge |
Retail Financials
Start Test
Study First
Subject
:
business-skills
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. Cost + Markup
Sell-Through Rate
LIFO (last in - first out)
Selling Price Formula
Retail Inventory Method
2. Debts owned by a retailer that require payment over an extended period of time (Fixtures - equipment - and property)
Markdown Percentage Formula
Pricing Strategies: Price Ranges
Profit
Fixed Liabilities
3. Also referred to as the income or operating statement. 5 Basic Elements: Net Sales - Cost of Goods sold - Gross Margin - Operating Expenses - Net profit
Balance Sheet
Cash Flow Formula
Profit and Loss Statement (P&L Statement)
Expense Ratio
4. Assesses the retailers ability to realize adequate return on the money that is invested by the retail owner.
Gross Margin Return on Inventory Investment-GMROI Formula
Markdown optimization
The Cost Method
Return on Net Worth
5. Total Markup on all goods on hand/ retail price of all goods on hand
Return on Assets
Markdown Cancellations
Cumulative Markup % Formula
Initial Markup (IMU)
6. When new styles or models come out every year - thus forcing the obsolescence of the previous year's model
Gross Margin Return on Inventory Investment-GMROI Formula
Forced Obsolescence
Off-Price Markdown Percentage Formula
Late Markdowns
7. Ensures that there is enough cash to pay debts. Any time the ratio is colse to 1 - the retailer is said to be in a liquid position.
Pricing Strategies: Price Lining
Acid test or Quick Ratio
Dollar Markdown Formula
Profit and Loss Statement (P&L Statement)
8. Assets collected within one year. Due to the widespread use of credit cards - AR for retailers has diminished with exceptions such as lay-a-way.
Expense Ratio
Balance Sheet
Accounts Receivable (AR)
Selling Price Formula
9. Sales less cost of goods sold
Off-Price Markdowns
Gross Margin
Retail Inventory Method
Uncontrollable Errors
10. Price is changed (up or down)
Operating Expenses
Ideal Markdown
Adage of Profitability for Retailers
New Price
11. Net dollar markdown/ net dollar selling price
Assets Formula
New Price
Dollar Markdown Formula
Markdown Percentage Formula
12. First price or Manufacturers suggestet Retal Price (MSRP)
Return on Net Worth (RONW) Formula
Current Ratio
Markdown optimization
Original Price
13. The prices from lowest to highest that are carried within a merchandise category
Cost of Goods Sold
Pricing Strategies: Price Ranges
Loss-Leader
Markup % of Retail Formula
14. The number of items remaining in stock x dollar markdown
Markdown Cancellation ($) Formula
Cash Flow Formula
Early Markdowns
Markup % of Cost Formula
15. The difference between the total delivered cost and the total retail price of merchandise handled during a given period.
Clearance Markdowns
Cumulative Markup
Return on Assets (ROA) Formul
Liabilities
16. Price Lining - price zones - price ranges
Fixed Liabilities
Cumulative Markup
Return on Assets
Pricing Strategies
17. Net Profit/ Net Sales
Pricing Strategies: Price Ranges
Markdown optimization
Profit Margin Analysis Formula
Cost Complement Formula
18. Costs involved in running the business
Current Assets
Markup
Operating Expenses
LIFO (last in - first out)
19. All of the capital used in operating the store - whether provided by the owners or creditors (vendors - banks)
Return on Assets
Net Profit
Pricing Strategies
Original Price
20. To make a profit buyers must set an appropriate price considering many variables and using past experience and knowledge of future trends. A markup on an item does not typically remain constant.
Markup
Off-Price Markdown Percentage Formula
GMROII (Gross Margin Return on Inventory Investment)
Markdown optimization
21. Revenues received by a retailer
Early Markdowns
Markdown Percentage Formula
Pricing Strategies
Net Sales
22. Amount of markdown usually less - take the loss early will be easier - strengthen goodwill - replenish stock in lower price lines - leads to higher stock turnover - higher likelihood merchandise will sell in a timely manner
Markdown Percentage Formula
Pricing Strategies: Price Lining
Early Markdowns
Markdown Optimization
23. Having the right merchandise - at the right time - for the right price - in the right place
Pricing Strategies: Price Ranges
Adage of Profitability for Retailers
Return on Net Worth (RONW) Formula
Sell-Through Rate
24. (gross margin % x Turnover) / (100%-markup %)
Gross Margin Return on Inventory Investment-GMROI Formula
Financial Leverage Ratio Formula
Markup % of Cost Formula
Original Price
25. Original Retail price- markdown selling price
Sell-Through Rate
Dollar Markdown Formula
Markdown Percentage Formula
Original Price
26. Priced too high initially - priced too low - selling price of competitors
Planned Initial Markup % Formula
Return on Net Worth
Pricing Errors
Price Sensitivity
27. Statistical forecasting tool that helps retailers to predict how apparel markdowns may affect the bottom-line business and objectives before the markdowns are implemented.
Markdown Optimization
Original Price
Depreciation
Promotional Markdown
28. Dollar markup ($)/ cost price ($)
Current Ratio (CR) Formula
Markup % of Cost Formula
The Cost Method
Markdown Cancellation ($) Formula
29. Reduction in price of an item - if that item is sold - the result is a lower monetary intake for that item
Cost of Goods Sold
Markdown
Return on Net Worth
Markdown optimization
30. Financial debts incurred by a retailer
Current Liabilities
Liabilities
Markdown Cancellation ($) Formula
Pricing Strategies: Price Ranges
31. Statistical forecasting tool that helps retailers to predict how apparel markdowns may affect the bottom-line business and objectives before the markdowns are implemented
Markdown optimization
FIFO (First in - First out)
LIFO (last in - first out)
Ideal Markdown
32. Cash Received by the retailer-cash leaving the retailer
Cash Flow Formula
Dollar Markdown Formula
Return on Assets (ROA) Formul
Pricing Strategies: Price Lining
33. The largest sum of money in current assets. Can be presented in either cost or retail terms. Should be purchased for a short period of time - as products lose monetary value over time and are subject to markdowns.
Turnover Rate Formula
Inventory
Pricing Strategies
Current Ratio (CR) Formula
34. AKA Return on Sales - Profit analysis; Indicates the extend to which retailers have the ability to cover their expenses and earn a profit - as well as a buyers ability to purchase the correct assortment of merchandise
Assets Formula
Profit Margin
Promotional Markdown
Temporary Price Reduction
35. Can be transformed simply and rapidly into cash
Current Assets
Acid Test or Quick Ratio (QR) Formula
Return on Net Worth (RONW) Formula
Pricing Depends on 2 factors
36. Temporary price reduction for a specific period of time for the express purpose of generating store traffic and sales. Prices return to original retail price at end of sale period.
Promotional Markdown
Original Price
Profit and Loss Statement (P&L Statement)
Gross Margin
37. Sales for the period/ average inventory
Pricing Errors
Turnover Rate Formula
Off-Price Markdowns
New Price
38. Cannot be readily converted to cash within one year. (Fixtures - equipment - land/buildings)
Markup % of Retail Formula
Fixed Assets
Financial Leverage Ratio Formula
Expense Ratio
39. Wrong Merchandise - odd assortment colors/sizes - seasonal goods
Buying Errors
Return on Sales
Sell-Through Rate
Current Ratio (CR) Formula
40. Ranges of prices that appeals for a particular group of consumers
Liabilities
Pricing Strategies: Price Zones
Turnover Rate Formula
Net Profit
41. Current Liabilites/ Net Worth
Markdown
Price Sensitivity
Buying Errors
Debt Equity Ratio Formula
42. The retailers financial condition at a specific point in time
Ideal Markdown
Clearance Markdowns
Balance Sheet
Operating Expenses
43. (Cash + Accounts Receivable) / Current Liabilities
Original Price
Net Sales
Acid Test or Quick Ratio (QR) Formula
Off-Price Markdowns
44. Dollar markup ($)/ retail price ($)
Markdown Percentage
Markup % of Retail Formula
Markdown Cancellations
Markdown Cancellation ($) Formula
45. Improper displays - merchandise returns due to high pressure selling
Promotion Errors
Cumulative Markup
Reasons for taking Markdowns
Pricing Strategies: Price Ranges
46. Buying errors - promotion errors - pricing errors - uncontrollable errors
Current Liabilities
Pricing Strategies: Price Lining
Reasons for taking Markdowns
Price Sensitivity
47. The energizing force that fuels and sustains our economic system
Profit
Markdown Cancellations
Expense Ratio Formula
Profit Margin Analysis Formula
48. What the retailer owns in monetary value
Dollar Markdown Formula
Operating Expenses
Balance Sheet
Assets
49. Merchandise will sell at highest price longer period of time - appear exclusive - sale of goods at regular price is not disrupted - greater amount of goods can be accumulated and then marked down.
Return on Assets
Markup % of Cost Formula
Late Markdowns
Current Assets
50. Liabilities+ Owner's equity or net worth
Assets Formula
Price Sensitivity
Fixed Liabilities
Dollar Markdown Formula