Across
- 2. All cash receipts during a period (sales receipts, collections, loans received)
- 5. Excess of current assets over current liabilities; affects short-term liquidity and budgeting
- 6. Difference between total cash receipts and total cash payments in a period
- 8. Total debt divided by shareholders’ equity; a common gearing/solvency ratio
- 9. Number of units that must be sold to cover all fixed and variable costs
- 11. Average time inventory remains before sale; used to judge working capital needs
- 15. Total sales minus total variable costs; shows amount available to cover fixed costs and profit
- 19. Cash available at the beginning of the budgeting period
- 22. Costs that vary directly with output (materials, direct labour per unit)
- 23. Costs that remain constant in total over a relevant range regardless of output
- 24. Margin of safety expressed as a percentage of actual or budgeted sales
- 25. Average number of days taken to collect receivables; affects cash budgeting
- 26. All cash payments during a period (purchases, wages, interest, tax, loan repayments)
- 27. Cash plan showing expected cash receipts and payments for a future period
- 28. Planned timings of cash payments (suppliers, salaries, taxes) within the budget period
- 29. Estimated cash inflows from sales, collections and other sources used in a cash budget
Down
- 1. Quantity of goods or services sold in a period; key input for cash budgets and BEP
- 2. Cash generated from core business activities reported in the cash flow statement
- 3. Sum of costs that do not change with production level; used to compute BEP
- 4. The excess of actual or budgeted sales over the break-even sales
- 7. Any ratio that measures ability to meet short-term obligations (e.g., current ratio, quick ratio)
- 10. Sales value at which the business makes zero profit (total revenue = total cost)
- 12. The level of sales (in units or value) where total revenue equals total costs
- 13. Cash available at the end of the budgeting period after all receipts and payments
- 14. Selling price charged for one unit of product or service
- 16. Current assets divided by current liabilities; a liquidity ratio used by analysts
- 17. Time period between cash outflow for purchase of inventory and cash inflow from its sale
- 18. Selling price per unit minus variable cost per unit; used in BEP analysis
- 20. Amount of cash kept aside to meet unexpected shortfalls during the budget period
- 21. Contribution divided by sales; shows contribution generated per rupee of sales