wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

Business Numbers! Not Maths!

Total questions: 50

Worksheet time: 26mins

Name
Class
Date
1.

This is the term given to how many products/services a business produces.

a)

Output

b)

Cost

c)

Fixed Cost

d)

Variable cost

2.

The things a business has to pay for in order to start-up and operate on a daily basis.

a)

Output

b)

Costs

c)

Profit

d)

Revenue

3.

Costs that do not change depending on output

a)

Variable costs

b)

Fixed costs

c)

Total costs

d)

Output

4.

These are the costs that change based on output.

a)

Fixed costs

b)

Variable costs

c)

Output

5.

Rent is...

a)

variable cost

b)

fixed cost

c)

total cost

6.

Advertising is...

a)

output

b)

fixed cost

c)

variable cost

7.

Raw materials are...

a)

fixed cost

b)

variable cost

8.

Packaging is...

a)

fixed cost

b)

variable cost

9.

Wages are...

a)

fixed cost

b)

variable cost

10.

All the fixed costs added together with all the variable costs.

a)

output

b)

fixed costs

c)

variable costs

d)

total costs

11.

The formula for total costs is:

a)

fixed costs+variable costs= total costs

b)

output+fixed costs=total costs

c)

output+variable costs=total costs

12.

Revenue is...

a)

Sales revenue – total costs

b)

Selling price x number of units sold

c)

Fixed costs + variable costs

d)

cost that is independent of output

13.

Profit/Loss...

a)

Sales revenue – total costs

b)

Selling price x number of units sold

14.

What is Revenue

a)

Income from selling products or services

b)

The money being paid out for bills

c)

The money kept by an entrepreneur after costs are paid

d)

The selling price of each of the items

15.

Calculate the revenue if a business sells 20,000 units at £2 each

a)

£4000

b)

£40,000

c)

$40,000

d)

£400,000

16.

Calculate the revenue if a business sells 80,000 units at $2.50 each

a)

$200,000

b)

£200,000

c)

£20,000

d)

$20,000

17.

Business A has £5000 fixed costs per month. The variable costs per item they make and sell is £3. What is the businesses total costs if they make and sell 10,000 units.

a)

£5003

b)

£30,000

c)

£35,000

d)

£25,000

18.

Business B has £1000 fixed costs per month. The variable costs per item they make and sell is £0.50. What is the businesses total costs if they make and sell 6000 units.

a)

£4000

b)

£3000

c)

£1000.50

d)

£2000

19.

Which formula calculates profit.

a)

Revenue - fixed costs = profit

b)

Revenue - variable costs = profit

c)

Revenue - total costs = profit

d)

Revenue - profit = variable costs

20.

Calculate profit from the following figures

Revenue: £40,000

Total cost: £6500

a)

£33,500

b)

£46,500

c)

£30,500

d)

£33,000

21.

Calculate profit from the following figures

Revenue: £100,000

Fixed cost: £10,000

variable cost: £20,000

Total cost: £30,000

a)

£130,000

b)

£40,000

c)

£80,000

d)

£70,000

22.

Coffee shop charges £1.90 for a cup of coffee. The variable cost per cup is £0.25p and monthly fixed costs are £2400. Last month the business sold 2,400 cups of coffee. How much profit was made last month?

a)

£4,560

b)

£1,660

c)

£1,560

d)

£3,000

23.

The following year the toy manufacturer estimates it will still sell 26,000 units at a selling price of £18 per unit. Variable costs per unit will be 2/3 of the selling price. Fixed costs will stay the same and the business estimates variable costs will increase 10%. Calculate what will the new profit be?

a)

£55,000

b)

£70,000

c)

£51,000

d)

£62,000

24.
What does break even point show?
a)
where a business is neither making a profit or loss
b)
how many items to make
c)
how much profit they're making
d)
where a business has more fixed costs than variable
25.
What is the margin of safety?
a)
the margin between projected units and break even point units
b)
the margin between profit and loss
c)
the margin between units and sales
d)
the margin between each break even point
26.

What is the formula for contribution?

a)

cost price - selling price

b)

fixed costs - variable costs

c)

selling price - variable cost

d)

selling price - cost price

27.

Fixed costs: = £30,000

Variable cost: = £200 per photo shoot

Forecast output (Sales): = 140 photo shoots

Selling price: = £1000 per photo shoot


What is the Total Contribution?

a)

£112 000

b)

£112 500

c)

£375

d)

£800

28.

Bart is planning on opening an ice cream parlour. After carrying out some research a friend has presented him with a break-even chart but he is unsure of what it means.

He has asked you to show him where the break-even point is.

a)

1

b)

2

c)

3

d)

4

29.

Bart should break-even at 600 ice creams per month. He believes that he can sell 850 ice creams per month. What is his margin of safety?

a)

250

b)

1450

c)

150

d)

50

30.

Frederick is revising his formulae for a test on break-even. He has mixed up his revision notes. What is the formulas for Profit

a)

Total revenue - total cost

b)

Fixed cost + variable cost

c)

Actual output - break-even point

d)

Total revenue = total cost

31.

What is represented by the purple region in the break even diagram shown here?

a)

The break even point

b)

Profit

c)

Loss

32.

What is represented by the orange region in the break even diagram shown here?

a)

The break even point

b)

Profit

c)

Loss

33.

What part of the chart is labeled D?

a)

Total Cost

b)

Variable costs

c)

Fixed cost

d)

Total Revenue

34.
Which of the following is NOT a use of cash-flow forecasts?
a)
They indicate how much cash is available for paying bills
b)
They show how much the bank needs to lend to stop insolvency
c)
They indicate whether the business is holding too much cash
d)
They indicate how much profit the business will make
35.

Which of the following is the value of x?

a)

£2

b)

£4

c)

£6

d)

(£2)

36.

Which of the following is the value of y?

a)

£4

b)

£6

c)

£9

d)

(£9)

37.

Which of the following is the value of z?

a)

£2

b)

£5

c)

£(15)

d)

£(5)

38.
A firm is forecast to have a negative closing bank balance. Which would reduce the problem?
a)
sell more goods on 4 months credit
b)
produce more goods
c)
ask customers to pay in cash and not sell goods on credit
d)
ask suppliers if the firm can pay for goods in cash
39.
If a cashflow forecast suggests that a firm will run out of cash, which would help the problem?
a)
purchase more fixed assets
b)
repay a bank loan
c)
pay suppliers immediately
d)
delay paying suppliers
40.
The closing bank balance is calculated by:
a)
opening bank balance + cash out-flow
b)
opening bank balance + cash in-flow
c)
opening bank balance + net cash flow
d)
net cash flow + gross profit
41.
Which of the following is true about cash flow?
a)
It is the same as profit
b)
It is different from profit
c)
It is the same as revenue
42.
What is net cash flow?
a)
The difference between revenue and cost
b)
The difference between money in and money out
c)
The difference between assets and liabilities
43.
If the opening balance is £5,000, total receipts are £4,000 and the closing balance is £3,000 then total payments are:
a)
£4,000
b)
£5,000
c)
£6,000
44.

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

45.

A business uses a cash flow forecast to ????

a)

promote an enterprise

b)

segment the correct market

c)

identify potential shortfalls in cash balances

d)

pinpoint what the break even point is

46.

The cash flow forecast predicts the _____ of the business over a future period.

a)

net cash flows

b)

profit and losses

c)

dividend payments

d)

customer satisfaction levels

47.

March closing balance = £3,000.

March net cash flows = £2,500

April opening balance = ????

a)

£3,500

b)

£3,000

c)

£500

d)

(£2,000)

48.

June closing balance = £5,000

June net cash flows = £4,000

July opening balance = ????

a)

£4,000

b)

£1,000

c)

£9,000

d)

£5,000

49.

May opening balance = £1,000

May cash inflows = £10,000.

May cash outflows= £8,000

May net cash flow = ????

a)

£2,000

b)

£18,000

c)

£1,000

d)

£3,000

50.

January opening balance = £3,000

January cash inflows = £2,000

January cash outflows= £6,000

January net cash flow = ????

a)

£8,000

b)

(£4,000)

c)

£4,000

d)

(£8,000)