wayground logo

Free Printable Worksheets

Font size

S
M
L
XL
Worksheets

Cashflow

Total questions: 25

Worksheet time: 13mins

Name
Class
Date
1.

Which TWO of the following are the correct terms for the cash that a business has at the start of the month?

a)

Balance carried forward

b)

Balance brought forward

c)

Opening Balance

d)

Total Cash Available

2.

Which TWO of the following are the correct terms for the cash a business has at the end of the month?

a)

Closing balance

b)

Cash outflows

c)

Net cash flow

d)

Balance carried forward

3.

How do you calculate net cash flow?

a)

Balance brought forward + Cash Inflows

b)

Inflows - Outflows

c)

Total cash available - cash outflows

d)

None of the above

4.

How do you calculate total cash available?

a)

Inflows - Outflows

b)

Net cash flow - outflows

c)

Balance brought forward + cash inflows

d)

Balance brought forward - cash inflows

5.

Cash flow forecasts can show two of the following...

a)

Whether a business will make a profit

b)

Whether a business has sufficient cash to meet their debt obligations

c)

Whether a business will be able to repay a loan

d)

Whether a business has enough shareholders

6.

Buying too many fixed assets drains cash, a possible solution is

a)

Never renting

b)

Increasing production

c)

Reducing production

d)

Leasing and renting

7.

When does a business experience cash flow problems?

a)

When outflows are greater than inflows

b)

When inflows are greater than outflows

8.

Which of these are methods that could be used to improve cash flow.

a)

Reducing costs by buying from a different supplier.

b)

Increasing its revenue by slightly raising its prices.

c)

Selling off some fixed assets.

d)

Paying back all of the refunds it owes customers

e)

Expanding into a new range of products.

9.
What is all the money entering an enterprise’s bank account
a)
Revenue
b)
Cash inflow
c)
Cash outflow
10.
Cash inflows and receipts mean the same thing
a)
true
b)
false
11.
If inflows are 100 and outflows are 50 what will the net cash flow be?
a)
150
b)
50
c)
0.5
12.
If inflows are 450, outflows are 120, and opening balance is 300, what will the closing balance be?
a)
330
b)
570
c)
630
d)
-30
13.
Which of the following is not a benefit of using cash flow
a)
It is a prediction
b)
Timings of revenue is known
c)
Timings of expenditure is known
d)
The owner is warned if there is going to be a long term problem
14.
The name of people who the business owes money to
a)
Debtors
b)
Creditors
15.
The name of people who owe the business money
a)
Debtors
b)
Creditors
16.
The formula for calculating break even is
a)
fixed costs ÷ (price per unit – variable costs per unit)
b)
fixed costs + (revenue – variable costs)
c)
fixed costs ÷ (price per unit – variable costs per unit)
d)
fixed costs + (revenue – variable costs)
17.
The X axis on a break even chart is?
a)
Cost
b)
Revenue
c)
Output
18.

What is the impact on break even from a decrease in sales?

a)

The margin of safety increases

b)

The margin of safety decreases

c)

The break-even point falls

d)

The break-even point rises

19.

What would be the impact on break-even from an increase in price

a)

The margin of safety increases

b)

The margin of safety decreases

c)

The break-even point falls

d)

The break-even point rises

20.
Which of the following is not an internal source of finance?
a)
Retained profit
b)
Personal savings
c)
Sale of assets
d)
Peer-to-peer funding
21.
Overdrafts are seen as what?
a)
Short term
b)
Long term
22.
Mortgages are seen as what?
a)
Short term
b)
Long term
23.
With which of the following do you get to own the asset at the end of the agreed payment period?
a)
Leasing
b)
Hire purchase
24.
Which of the following is not a type of loan?
a)
Overdraft
b)
Long term loan
c)
Trade credit
d)
Mortgage
25.

Net Cashflow =

a)

Income - Expense

b)

Asset - Liability

c)

Expense - Income

d)

Liability - Asset