NAB CORE RCAL LATEST UPDATED VERSION
FINAL EXAM TEST 2026 2027 WITH COMPLETE
QUESTIONS AND CORRECT DETAILED
ANSWERS GRADED A+
Breakeven Point?
total cost = total revenue
Working capital ratio
current assets / current liabilities
,Acid-test (quick) ratio
(cash + AR + short-term investments) / current liabilities
debt to assets ratio
total liabilities/total assets
FTE (full time equivalent)
total number of hours per employee in a week / 40 (i.e.
12+14+40+30 div. by 40)
Profit margin
NOI/Tot. Revenue. Defined as "income to sales. 2 types,
gross prof margin and net prof margin)
, Net Operating Income (NOI)
Total (gross) Revenue - operating expenses
Occupancy rate
(# of resident days/facility beds) x 365
HCS
Hazard Communication Standard. OSHA standard
requiring employers to inform workers of potentially
hazardous chemicals.
Balance sheet formula
Assets = Liabilities + Shareholders Equity
FINAL EXAM TEST 2026 2027 WITH COMPLETE
QUESTIONS AND CORRECT DETAILED
ANSWERS GRADED A+
Breakeven Point?
total cost = total revenue
Working capital ratio
current assets / current liabilities
,Acid-test (quick) ratio
(cash + AR + short-term investments) / current liabilities
debt to assets ratio
total liabilities/total assets
FTE (full time equivalent)
total number of hours per employee in a week / 40 (i.e.
12+14+40+30 div. by 40)
Profit margin
NOI/Tot. Revenue. Defined as "income to sales. 2 types,
gross prof margin and net prof margin)
, Net Operating Income (NOI)
Total (gross) Revenue - operating expenses
Occupancy rate
(# of resident days/facility beds) x 365
HCS
Hazard Communication Standard. OSHA standard
requiring employers to inform workers of potentially
hazardous chemicals.
Balance sheet formula
Assets = Liabilities + Shareholders Equity
