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1 .Based on the above information, what figure should appear in A’s income statement forthe year ended 30 November 2012 for purchases?
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2 .Using this information, what inventory loss has occurred?
A $40,700 B $61,050 C $87,575 D $110,850
3 .
A $819,000 B $900,000 C $920,000 D $837,200
4 .
A $42,000 B $138,000 C $242,000 D $338,000
5 .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?
A Sales were lower than expected. B Opening inventories had been overstated. C Closing inventories were higher than opening inventories. D Goods taken from inventories by the proprietor were recorded by debiting drawingsand crediting purchases with the cost of the goods.
7 .Which of the following factors could cause a company’s gross profit percentage on salesto fall below the expected level?
A Overstatement of closing inventories B The incorrect inclusion in purchases of invoices relating to goods supplied in thefollowing period C The inclusion in sales of the proceeds of sale of non-current assets.
8 .Based on these figures, what is Orset’s sales figure for the year ended 30 June 2013?
A $2,352,000 B $1,038,000 C $1,008,000 D $917,280
9 .
A $982,800 B $1,080,000 C $1,090,000 D $2,520,000
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A 出租车公司向使用本公司自有出租车的出租车司机收取的管理费用，按陆路运输服务征收增值税 B 电影院和剧院，按现代服务业中的广播影视服务征收增值税 C 远洋运输的程租 D 邮政储蓄业务按照邮政业服务征收增值税
