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NAB RCAL EXAM 2025 QUESTIONS AND ANSWERS Breakeven Point? - ....ANSWER ...-total cost = total revenue Working capital ratio - ....ANSWER ...-current assets / current liabilities Acid-test (quick) ratio - ....ANSWER ...-(cash + AR + short-term investments) / current liabilities debt to assets ratio - ....ANSWER ...-total liabilities/total assets FTE (full time equivalent) - ....ANSWER ...-total number of hours per employee in a week / 40 (i.e. 12+14+40+30 div. by 40) Profit margin - ....ANSWER ...-NOI/Tot. Revenue. Defined as "income to sales. 2 types, gross prof margin and net prof margin) Net Operating Income (NOI) - ....ANSWER ...-Total (gross) Revenue - operating expenses Occupancy rate - ....ANSWER HCS - ....ANSWER ...-(# of resident days/facility beds) x 365 ...-Hazard Communication Standard. OSHA standard requiring employers to inform workers of potentially hazardous chemicals. Balance sheet formula - ....ANSWER ...-Assets = Liabilities + Shareholders Equity ....FOR STUDY PURPOSES...©️2025 ALL RIGHTS RESERVED... 1