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 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 4B 2 and 4C 1 and 2D 1 and 3
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
相关考题：
Risk can be divided into two basic types; business risk and pure (or insurable risk). Of the following, which one(s) fall(s) under business risk?A liability lossB direct property lossC profit lossD personnel-related lossE B and C
84 Risk can be divided into two basic types; business risk and pure (or insurable risk). Of the following, which one(s) fall(s) under business risk?A. liability lossB. direct property lossC. profit lossD. personnel-related lossE. B and C
(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the valueof cost of sales for the period. (3 marks)
10 Which of the following factors would cause a company’s gearing ratio to fall?1 A bonus issue of ordinary shares.2 A rights issue of ordinary shares.3 An issue of loan notes.4 An upward revaluation of non-current assets.A 1 and 3B 2 and 3C 1 and 4D 2 and 4
11 The following information is available for Orset, a sole trader who does not keep full accounting records:$Inventory 1 July 2004 138,60030 June 2005 149,100Purchases for year ended 30 June 2005 716,100Orset 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 $2,352,000B $1,038,000C $917,280D $1,008,000
22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?1 Unrealised revaluation gains.2 Dividends paid.3 Proceeds of equity share issue.4 Profit for the period.A 2, 3 and 4 onlyB 1, 3 and 4 onlyC All four itemsD 1, 2 and 4 only
15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.Which of the following factors could account for the shortfall?1 Sales were lower than expected.2 The opening inventories had been overstated.3 The closing inventories of the business were higher than the opening inventories.4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases withthe cost of the goods.A All four factorsB 1, 2 and 4 onlyC 2 onlyD 3 and 4 only
2 The draft financial statements of Rampion, a limited liability company, for the year ended 31 December 2005included the following figures:$Profit 684,000Closing inventory 116,800Trade receivables 248,000Allowance for receivables 10,000No 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. Salesbetween the close of business on 31 December 2005 and the inventory count totalled $36,000. There were nodeliveries 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 andreceivables. 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 forthe 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 ended31 December 2005. (5 marks)
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 incomeB、operation profitC、return on salesD、net profit
Which of the following statements is true? Accounts payable are ______.A．debts owed to suppliersB．related to purchases of goods on an open accountC．current liabilitiesD．all of the above
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 JossB．Owner's equity.C．LiabilitiesD．Assets.
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 maskB. Mismatched MTUC. Switching loopD. VLAN mismatch
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 802.11nB. Incorrect frequency on the client is being usedC. Incorrect encryption on the APD. The client distance from the AP
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)
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 fullA.(i) onlyB.(i) and (ii)C.(ii) and (iii)D.(iii) only
Which operation may cause the pressure in an inert tank to fall below the prescribed limits ________．A.LoadingB.DischargingC.Crude oil washingD.Steaming tanks
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 maskB、Mismatched MTUC、Switching loopD、VLAN mismatch
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.
In which of the following topologies could the failure of one machine cause the entire network tostop functioning?（）A、MeshB、Token ringC、StarD、Spanning tree
Which of the following could cause an Inaccessible boot drive error during the boot process? （）A、HDD failureB、DVI failureC、USB failureD、CD failure
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 802.11nB、Incorrect frequency on the client is being usedC、Incorrect encryption on the APD、The client distance from the AP
Which of the following factors is the MOST likely cause of a power supply fan failure？（）A、 Extreme temperature variancesB、 Extreme humidity variancesC、 Power stability fluctuationsD、 Excessive dust accumulation
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 interruptB、 The percentage of time CPU（s） are waiting for page insC、 The percentage of time the CPU9（s） are waiting on networkD、 The percentage of time the CPU（s） are waiting for outstanding disk I/O requests
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.
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（）AThe routing table on the AIX server is incorrect.BThe IP address in the /etc/hosts file is incorrect，CThe portmap daemon is not running on the AIX server.DThe inetd daemon is not running on the AIX server.
单选题Which operation may cause the pressure in an inert tank to fall below the prescribed limits（）.ALoadingBDischargingCCrude oil washingDSteaming tanks
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?AChrysler.BDaimler Chrysler.CGeneral Motors.DFord.