5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expectedlevel?1 Understatement of closing inventories.2 The incorrect inclusion in purchases of invoices relating to goods supplied in the followin

题目

5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected

level?

1 Understatement of closing inventories.

2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.

3 The inclusion in sales of the proceeds of sale of non-current assets.

4 Increased cost of carriage charges borne by the company on goods sent to customers.

A 3 and 4

B 2 and 4

C 1 and 2

D 1 and 3

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更多“5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expectedlevel?1 Understatement of closing inventories.2 The incorrect inclusion in purchases of invoices relating to goods supplied in the followin”相关问题

  • 第1题：

    11 The following information is available for Orset, a sole trader who does not keep full accounting records:

    $

    Inventory 1 July 2004 138,600

    30 June 2005 149,100

    Purchases for year ended 30 June 2005 716,100

    Orset makes a standard gross profit of 30 per cent on sales.

    Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

    A $2,352,000

    B $1,038,000

    C $917,280

    D $1,008,000


    正确答案：D

  • 第2题：

    15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

    Which of the following factors could account for the shortfall?

    1 Sales were lower than expected.

    2 The opening inventories had been overstated.

    3 The closing inventories of the business were higher than the opening inventories.

    4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with

    the cost of the goods.

    A All four factors

    B 1, 2 and 4 only

    C 2 only

    D 3 and 4 only


    正确答案：C

  • 第3题：

    Which term means “the profit that a company has obtained from selling its products or services in a particular period of time, in relation to its sales for the period”?

    A、Annual income

    B、operation profit

    C、return on sales

    D、net profit


    参考答案：C

  • 第4题：

    听力原文：M: Can you tell me something about a balance sheet?

    W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.

    Q: Which of the following is not a section of a balance sheet?

    (15)

    A．Profit and Joss

    B．Owner's equity.

    C．Liabilities

    D．Assets.


    正确答案：A
    解析：根据女士回答资产负债表分为三部分，即"assets", "liabilities" 和"owner's equity"，A项未提及。

  • 第5题：

    A user reports sporadic connectivity with their wireless connection. A technician determines thewireless speed reported by the laptop to be 1Mbps.Which of the following is the MOST likely cause of this issue?（）

    A. The client does not support 802.11n

    B. Incorrect frequency on the client is being used

    C. Incorrect encryption on the AP

    D. The client distance from the AP


    参考答案：D

  • 第6题：

    Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

    Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

    (i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

    (ii) Eliminating intra-group unrealised profits never affects non-controlling interests

    (iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

    A.(i) only

    B.(i) and (ii)

    C.(ii) and (iii)

    D.(iii) only


    正确答案：A

    (i) is the only correct elimination required by IFRS.

  • 第7题：

    In an environment with STP disabled, which of the following is the MOST likely cause of the exponential increase in repeated packets transferred through the network?（）

    • A、Incorrect subnet mask
    • B、Mismatched MTU
    • C、Switching loop
    • D、VLAN mismatch

    正确答案:C

  • 第8题：

    In which of the following topologies could the failure of one machine cause the entire network tostop functioning?（）

    • A、Mesh
    • B、Token ring
    • C、Star
    • D、Spanning tree

    正确答案:B

  • 第9题：

    A user reports sporadic connectivity with their wireless connection. A technician determines the wireless speed reported by the laptop to be 1Mbps. Which of the following is the MOST likely cause of this issue?（）

    • A、The client does not support 802.11n
    • B、Incorrect frequency on the client is being used
    • C、Incorrect encryption on the AP
    • D、The client distance from the AP

    正确答案:D

  • 第10题：

    In an iostat report， which of the following options best describes the value of % iowait？（）

    • A、 The amount of time taken to service an I/O interrupt
    • B、 The percentage of time CPU（s） are waiting for page ins
    • C、 The percentage of time the CPU9（s） are waiting on network
    • D、 The percentage of time the CPU（s） are waiting for outstanding disk I/O requests

    正确答案:D

  • 第11题：

    单选题
    Multiple users are trying to telnet to the AIX server. They are able to ping the server successfully， but are  getting  the  following  error  message：  telnet：  connect：  A remote  host  refused  an  attempted  connect   operation Which of the following options could be the cause of this problem（）
    A

    The routing table on the AIX server is incorrect.

    B

    The IP address in the /etc/hosts file is incorrect，

    C

    The portmap daemon is not running on the AIX server.

    D

    The inetd daemon is not running on the AIX server.


    正确答案： C
    解析： 暂无解析

  • 第12题：

    单选题
    NEWS BROADCAST 5　　Questions 7 and 8 are based on the following news. At the end of the news item. you will be given 20 seconds to answer the questions.　　Now listen to the news.Which manufacturer’s sales dropped the most in percentage in June?
    A

    Chrysler.

    B

    Daimler Chrysler.

    C

    General Motors.

    D

    Ford.


    正确答案： D
    解析： 事实细节题。关于6月份各汽车制造商销售额下降的情况，新闻中提到，通用汽车6月份销售额下降了18%，福特下降了29%，而克莱斯勒汽车下降了36%。可知A项正确。听录音时应重点捕捉数字百分比。

  • 第13题：

    22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?

    1 Unrealised revaluation gains.

    2 Dividends paid.

    3 Proceeds of equity share issue.

    4 Profit for the period.

    A 2, 3 and 4 only

    B 1, 3 and 4 only

    C All four items

    D 1, 2 and 4 only


    正确答案：C

  • 第14题：

    2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005

    included the following figures:

    $

    Profit 684,000

    Closing inventory 116,800

    Trade receivables 248,000

    Allowance for receivables 10,000

    No adjustments have yet been made for the following matters:

    (1) The company’s inventory count was carried out on 3 January 2006 leading to the figure shown above. Sales

    between the close of business on 31 December 2005 and the inventory count totalled $36,000. There were no

    deliveries from suppliers in that period. The company fixes selling prices to produce a 40% gross profit on sales.

    The $36,000 sales were included in the sales records in January 2006.

    (2) $10,000 of goods supplied on sale or return terms in December 2005 have been included as sales and

    receivables. They had cost $6,000. On 10 January 2006 the customer returned the goods in good condition.

    (3) Goods included in inventory at cost $18,000 were sold in January 2006 for $13,500. Selling expenses were

    $500.

    (4) $8,000 of trade receivables are to be written off.

    (5) The allowance for receivables is to be adjusted to the equivalent of 5% of the trade receivables after allowing for

    the above matters, based on past experience.

    Required:

    (a) Prepare a statement showing the effect of the adjustments on the company’s net profit for the year ended

    31 December 2005. (5 marks)


    正确答案：

  • 第15题：

    Which of the following statements is true? Accounts payable are ______.

    A．debts owed to suppliers

    B．related to purchases of goods on an open account

    C．current liabilities

    D．all of the above


    正确答案：D
    解析：文章第三段提到Accounts payable are debts...on an open account.本题是关于应付账款的表述，应付账款是企业欠供应商的债务，是由于购买商品时进行赊销而形成的应付账款，应付账款属于短期流动债务。

  • 第16题：

    In an environment with STP disabled, which of the following is the MOST likely cause of the exponential increase in repeated packets transferred through the network?()

    A. Incorrect subnet mask

    B. Mismatched MTU

    C. Switching loop

    D. VLAN mismatch


    参考答案：C

  • 第17题：

    Swim Co offers training courses to athletes and has prepared the following breakeven chart:

    Required:

    (a) State the breakeven sales revenue for Swim Co and estimate, to the nearest $10,000, the company’s profit if 500 athletes attend a training course. (2 marks)

    (b) Using the chart above, explain the cost and revenue structure of the company. (8 marks)


    正确答案：
    (a)ThebreakevensalesrevenueforSwimCois$90,000.Thecompany’sprofit,tothenearest$10,000,if500athletesattendthecourseis$20,000($140,000–$120,000).(Fromthegraph,itisclearthatthepreciseamountwillbenearer$17,000,i.e.$140,000–approximately$123,000.)(b)CoststructureFromthechart,itisclearthatLineCrepresentsfixedcosts,LineBrepresentstotalcostsandLineArepresentstotalrevenue.LineCshowsthatinitially,fixedcostsare$20,000evenifnoathletesattendthecourse.Thisleveloffixedcostsremainsthesameif100athletesattendbutoncethenumberofattendeesincreasesabovethislevel,fixedcostsincreaseto$40,000.LineBrepresentstotalcosts.If100athletesattend,totalcostsare$40,000($400perathlete).Since$20,000ofthisrelatestofixedcosts,thevariablecostperathletemustbe$200.Whenfixedcostsstepupbeyondthispointatthelevelof200athletes,totalcostsobviouslyincreaseaswellandLineBconsequentlygetsmuchsteeper.However,sincetherearenow200athletestoabsorbthefixedcosts,thecostperathleteremainsthesameat$400perathlete($80,000/200),eventhoughfixedcostshavedoubled.If300athletesattendthecourse,totalcostperathletebecomes$300each($90,000/300).Sincefixedcostsaccountfor$40,000ofthistotalcost,variablecoststotal$50,000,i.e.$166·67perathlete.So,economiesofscaleariseatthislevel,asdemonstratedbythefactthatLineBbecomesflatter.At400athletes,thegradientofthetotalcostslineisunchangedfrom300athleteswhichindicatesthatthevariablecostshaveremainedthesame.Thereisnofurtherchangeat500athletes;fixedandvariablecostsremainsteady.RevenuestructureAsregardstherevenuestructure,itcanbeseenfromLineAthatfor100–400athletesthepriceremainsthesameat$300perathlete.However,if500athletesattend,thepricehasbeenreducedasthetotalrevenuelinebecomesflatter.$140,000/500meansthatthepricehasgonedownto$280perathlete.Thiswasobviouslynecessarytoincreasethenumberofattendeesandatthispoint,profitismaximised.1

  • 第18题：

    Which operation may cause the pressure in an inert tank to fall below the prescribed limits ________．

    A.Loading

    B.Discharging

    C.Crude oil washing

    D.Steaming tanks


    正确答案：B

  • 第19题：

    Multiple users are trying to telnet to the AIX server. They are able to ping the server successfully， but are getting the following error message：  telnet： connect： A remote host refused an attempted connect operation   Which of the following could be the cause of this problem？（）

    • A、The routing table on the AIX server is incorrect.
    • B、The IP address on the network adapter is incorrect.
    • C、The portmap daemon is not running on the AIX server.
    • D、The inetd daemon is not running on the AIX server.

    正确答案:D

  • 第20题：

    Which of the following could cause an Inaccessible boot drive error during the boot process? （）

    • A、HDD failure
    • B、DVI failure
    • C、USB failure
    • D、CD failure

    正确答案:A

  • 第21题：

    Which of the following factors is the MOST likely cause of a power supply fan failure？（）

    • A、 Extreme temperature variances
    • B、 Extreme humidity variances
    • C、 Power stability fluctuations
    • D、 Excessive dust accumulation

    正确答案:D

  • 第22题：

    Multiple users are trying to telnet to the AIX server. They are able to ping the server successfully， but are  getting  the  following  error  message：  telnet：  connect：  A remote  host  refused  an  attempted  connect   operation Which of the following options could be the cause of this problem（）

    • A、The routing table on the AIX server is incorrect.
    • B、The IP address in the /etc/hosts file is incorrect，
    • C、The portmap daemon is not running on the AIX server.
    • D、The inetd daemon is not running on the AIX server.

    正确答案:D

  • 第23题：

    单选题
    Which operation may cause the pressure in an inert tank to fall below the prescribed limits（）.
    A

    Loading

    B

    Discharging

    C

    Crude oil washing

    D

    Steaming tanks


    正确答案： C
    解析： 暂无解析

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