NAB RCAL EXAM STUDY GUIDE | (complete
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Terms in this set (102)
Breakeven Point? total cost = total revenue
Working capital ratio current assets / current liabilities
(cash + AR + short-term investments) / current
Acid-test (quick) ratio
liabilities
debt to assets ratio total liabilities/total assets
total number of hours per employee in a week / 40
FTE (full time equivalent)
(i.e. 12+14+40+30 div. by 40)
NOI/Tot. Revenue. Defined as "income to sales. 2
Profit margin
types, gross prof margin and net prof margin)
Net Operating Income Total (gross) Revenue - operating expenses
(NOI)
Occupancy rate (# of resident days/facility beds) x 365
Hazard Communication Standard. OSHA standard
HCS requiring employers to inform workers of potentially
hazardous chemicals.
Balance sheet formula Assets = Liabilities + Shareholders Equity
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, 8/26/25, 6:14 AM NAB RCAL EXAM STUDY GUIDE | (complete solutions) Exam| ASSURED SUCCESS |GRADE A+!! |Questions & Answers 100% V…
Earnings before interest, taxes, depreciation, and
EBITDA
amortization
the reduction of a loan balance through payments
Amortization
made over a period of time
revenue cycle resident needs->service planning->staffing-
management >billing/collections->
FICA SS Tax and Medicare 6.2% and 1.45%
Tax
4 elements of a valid agreement, consideration, contractual capacity,
contract legality (in writing) "ACCL"
Liability insurance usually Bodily injury and property damage
covers..
Lock out tag out For all electrical equipment
safe electrical practices National Electrical Code or NEC
Following NFPA Life fire plan, regular fire drills, detectors, training on
Safety Code procedure, non combustable furnishing/draperies
Extinguisher class A ordinary combustibles such as wood/paper
Extinguisher Class B For flammable liquids and gas fires (grease, paint)
Extinguisher class C Live electrical equipment (panelling)
Extinguisher class D Combustable metals (aluminum)
Commercial cooking equipment (cooking oil, animal
Extinguisher class K
fats)
P - Pull the pin.
A - Aim at the base of the fire, not at the flames.
PASS (Fire Safety)
S - Squeeze the lever.
S - Sweep the nozzle from side to side.
R.A.C.E. (Fire safety) rescue, alarm, contain, extinguish
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