更多“问答题A salesperson made a profit of $50 on the sale of a bicycle that cost the salesperson $180. What is the profit expressed as a percent of the salesperson’s cost? Give your answer to the nearest tenth of a percent.”相关问题
  • 第1题:

    Paypal.com is a free service that earns a profit on the () , which is money that is deposited in PayPal accounts.

    A、Float

    B、commission

    C、scrip

    D、transaction cost


    参考答案:D

  • 第2题:

    If business goes well, the revenues from sales exceed the cost of operation and the company realizes a profit.()

    此题为判断题(对,错)。


    正确答案:正确

  • 第3题:

    8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P

    guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing

    arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December

    2004 is $240,000, accruing evenly over the year.

    What should P’s final profit share be for the year ended 31 December 2004?

    A $140,000

    B $139,000

    C $114,000

    D $139,375


    正确答案:B
    80,000 + 60,000 – 1,000 = 139,000

  • 第4题:

    (b) Provide an example that illustrates a structured application of the terms contained in the above statement in

    respect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)


    正确答案:
    (b) An illustration of the features detailed above, framed in the context of a University as an organisation in the not-for-profit sector
    might be as follows:
    The Overall objective might well be stated in the mission statement of a University. An example of such a mission statement
    might be as follows:
    ‘To provide a quality educational environment in a range of undergraduate and post-graduate disciplines and a quality
    educational focus for students and the business community.’
    More specifically, objectives may be seen as the achievement of ‘value for money’ thereby ensuring effectiveness in areas such
    as:
    – The provision of high added value to students;
    – The establishment of a reputation for recognised expertise in specific areas of research work within the wider community;
    and
    – The provision of a high quality service to industry and commerce.
    Strategies may focus on aspects such as:
    – The recruitment and retention of high quality academic staff;
    – The development of IT equipment and skills within the institution;
    – The mentoring of students in order to ensure high added value and low drop-out rates in intermediate years of study;
    and
    – The close liaison with employers as to qualities in graduate/post-graduate employees that they will value highly.
    The determinants used to measure the results of strategies might include:
    – Competitiveness – cost per graduate compared to other institutions; growth in student numbers; number of staff holding
    a PhD qualification;
    – Financial performance – average cost per graduate; income generation from consultancy work;
    – Quality – range of awards (percentages of 1st class degrees); employer responses; measures of quality of delivery of
    education, advice to students, etc;
    – Flexibility – variable entry and exit points to courses; modular structure; the variety of full-time, part-time and distance
    learning modes;
    – Resource Utilisation – staff:student ratios; quotas met by each course; accommodation filled;
    – Innovation – latest IT provision in linking lecture theatres to information databases; increased provision of flexilearning/
    mixed mode course provision.
    The application of business change techniques might include the following:
    BPR with a focus on IT developments, flexible-learning or mixed mode course provision.
    JIT with a focus on moves towards student-centred uptake of educational opportunities e.g. via intranet availability of lecture
    and tutorial material linked to more flexible access to staff rather than a ‘push’ system of pre-structured times of
    lectures/tutorials.
    TQM with a focus on moves to improve quality in all aspects of the learning environment including delivery of lectures, access
    to staff and pastoral care issues.
    ABM with a focus on activities on a per student basis (both planned and actual) with a view to eliminating activities that do
    not add value e.g. cost per lecture per student.

  • 第5题:

    The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.

    A.selling prices

    B.production volume

    C.levels of discretionary fixed costs

    D.all the three above


    正确答案:D
    解析:本量利分析(cost-volume-profit)是观察成本及数量的变化是如何决定公司利润的方法,它可以为销售价格、生产数量及可控制固定成本的水平做出决策。selling prices售价。production volume生产量。levels of discretionary fixed costs可控固定成本水平。

  • 第6题:

    - How much does the flat cost a month?- The cheapest one is on the tenth floor.

    A.Right

    B.Wrong


    参考答案:B

  • 第7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8题:

    Where a vessel is redelivered to the Shipowner and is not in the same good order as when delivered due to the Charterer's fault,and repairs to her have to be effected in order to restore her to that condition,the Shipowner can ______ the cost of repairs and any loss of profit whilst she is being repaired.

    A.want

    B.send

    C.deliver

    D.claim


    正确答案:D

  • 第9题:

    1. public class Employee {  2. String name;  3. double baseSalary;  4. Employee(String name, double baseSalary) {  5. this.name = name;  6. this.baseSalary = baseSalary;  7. }  8. }  And:  1. public class Salesperson extends Employee { 2. double commission;  3. public Salesperson(String name, double baseSalary,  4. double commission) {  5. // insert code here  6. } 7. }  Which code, inserted at line 7, completes the Salesperson constructor?() 

    • A、 this.commission = commission;
    • B、 superb(); commission = commission;
    • C、 this.commission = commission; superb();
    • D、 super(name, baseSalary); this.commission = commission;
    • E、 super(); this.commission = commission;
    • F、 this.commission = commission; super(name, baseSalary);

    正确答案:D

  • 第10题:

    单选题
    The members of the Board of Directors agree that chief attention ______ to what can bring in the highest profit.
    A

    is to be made    

    B

    is going to direct

    C

    should be paid  

    D

    would have to pay


    正确答案: C
    解析:
    董事会成员一致认为应该把关注的重点放在如何获取最好利润这个问题上。这里应用了pay attention这个动词词组,表示“注意,关注”,句中应该采用被动语态,故C项正确。

  • 第11题:

    单选题
    She was very ______ because she made a ______ of £10,000 on the sale of her house.
    A

    happy; loss    

    B

    sorry; fortune    

    C

    pleased; profit    

    D

    sad; benefit


    正确答案: C
    解析:
    她非常高兴,因为她卖房得到了1万元的利润。pleased高兴的,满足的。profit利润,益处。sad忧愁的,悲哀的。benefit利益,好处。

  • 第12题:

    单选题
    They have a very big budget. They()five percent of their profit to that department.
    A

     thank

    B

     commit

    C

     contribute

    D

     make


    正确答案: A
    解析: 暂无解析

  • 第13题:

    They have a very big budget. They_____five percent of their profit to that department .

    A.thank

    B.commit

    C.contribute

    D.make


    参考答案:B

  • 第14题:

    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


    正确答案:C

  • 第15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16题:

    - Looking at this, if my calculations are correct, we are about five thousand dollars over budget. - That's right.__________.

    A It will cost about eight percent more than initially projected ;

    B We will need another four thousand dollars to cover the cost ;

    C It's going to cost about five thousand more to complete the first order


    参考答案:C

  • 第17题:

    From the functional income statement we can see clearly the total revenue, total cost and the gross profit etc.

    A.Right

    B.Wrong

    C.Doesn't say


    正确答案:C
    解析:文中只说it shows revenues less cost of goods sold (gross margin) less selling and administrative expenses,并没有说能看到"the total revenue, total cost"。

  • 第18题:

    Given the estimated decrease in personal profit, what action you should take(46).

    A.Invoice for the full $1,000,000 based on the contract.

    B.Add tasks to improve the outcome and increase the actual project cost.

    C.Inform. the end-user that you can add features to the project in order to use the entire budget.

    D.Communicate the projected financial outcome to the project sponsor.


    正确答案:D
    解析:你管理一个项目,项目的估算成本是100万,项目发起人批准了这一额度。你的挣值计算表明项目将准时完工并低于20万美元。根据这一计算,你的个人利润将减少2000美元。考虑到个人利润的降低,你将把项目的财务结果传给项目发起人。

  • 第19题:

    Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

    The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

    What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

    A.$23,105

    B.$23,000

    C.$20,909

    D.$24,150


    正确答案:D

    At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

  • 第20题:

    They have a very big budget. They()five percent of their profit to that department.

    A thank

    B commit

    C contribute

    D make


    B

  • 第21题:

    What is the meaning “cost-effective”? ()

    • A、cost reduce
    • B、cost increase
    • C、effective
    • D、efficient

    正确答案:D

  • 第22题:

    单选题
    Salesperson: Can I help you, sir?  Customer: Yes, I bought this watch from you last week and I’ve been having a few problems with it.  Salesperson: ______  Customer: Well, the salesperson said it was waterproof, but when I wore it in the swimming pool it was filled with water.
    A

    That’s impossible.    

    B

    I’m sure it’s all right.

    C

    Did you buy it here?  

    D

    What’s the trouble?


    正确答案: A
    解析:
    顾客说刚买的收表有问题,因此可知接下来售货员问的是有什么问题。选项D符合语境。

  • 第23题:

    单选题
    The phrase “stand to profit from” underlined in Paragraph 2 means to.
    A

    stand on your feet when the profit comes

    B

    have to stand up if vou really care about profit

    C

    most probably benefit from dubious profit

    D

    quite possibly step aside to avoid potential profit


    正确答案: B
    解析:
    词义题。stand to gain\lose为惯用搭配,意为“可能获得\失去”,而gain与题干引用部分提到的profit表达意思相一致。可知该处指“可能会从售酒中获利的当地和国有的企业界/商界”,因此选项C为正确答案。