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Edexcel GCSE Business Studies
1.3 Putting a Business Idea into Practice
1.3.2 Business revenues, costs, and profits
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Cards (29)
What are the two main categories of business costs?
Fixed and variable
The formula for calculating revenue is Revenue equals Price multiplied by
Quantity
.
The total revenue a business earns is equal to the price of each item sold multiplied by the
quantity
.
What is an example of a variable cost for a business?
Raw materials
What does revenue refer to in business terms?
Total income
Gross profit is calculated as revenue minus the cost of
goods
sold.
If a business sells 100 units at £5 per unit, what is the total revenue?
£500
What is an example of a fixed cost for a business?
Rent
The formula to calculate total costs is Fixed Costs plus Variable
Costs
.
What does gross profit exclude in its calculation?
Operating expenses
What is included in the calculation of net profit?
All expenses
What is the formula to calculate revenue?
Revenue = Price x Quantity
Total costs are calculated by adding fixed costs and
variable
costs.
Match the type of profit with its formula:
Gross Profit ↔️ Revenue - COGS
Net Profit ↔️ Revenue - Total Expenses
Profit is the money a business earns after subtracting all costs from its
revenue
.
True
Gross profit is calculated as revenue minus the cost of goods
sold
.
Revenue is calculated by multiplying the price by the
quantity
Match the type of cost with its description:
Fixed Costs ↔️ Costs that do not change with output
Variable Costs ↔️ Costs that change with output
Gross profit is calculated by subtracting COGS from
revenue
.
True
If a business has revenue of £100,000, COGS of £40,000, and other expenses of £10,000, what is the net profit?
£50,000
The formula to calculate revenue is
Price
multiplied by Quantity.
Revenue is calculated by multiplying the number of items sold by the
price
of each item.
True
Revenue helps businesses determine their total income from sales.
True
Fixed costs remain the same regardless of the level of
output
.
True
If a business has fixed costs of £2,000 and variable costs of £5 per unit for 100 units, what are the total costs?
£2,500
What is net profit defined as?
Revenue minus all costs
If a business sells 100 units at £5 each, the total revenue is £500.
True
What are the two main types of profit?
Gross and Net
Gross profit is calculated by subtracting the cost of goods sold (COGS) from
revenue
.