题型：单选题 难度星级：★★★★★ 
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a business operates on a gross profit margin of 331/3%. were $680.gross profit on a sale was $800, and expenses
what is the net profit margin
3.75%
5%
11.25%
22.67%
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which of the following is a ratio which is used to measure how much a business owes in relation to itssize
asset turnover
profit margin
gearing
return on capital employed
from the following information regarding the year to 31 august 20x6, what is the accounts payable payment period you
should calculate the ratio using purchases as the denominator.
$
sales43,000
cost of sales32,500
opening inventory6,000
closing inventory3,800
trade accounts payable at 31 august 20x64,750
40 days
50 days
53 days
57 days
which of the following transactions would result in an increase in capital employed
selling inventory at a profit
writing off a bad debt
paying a payable in cash
increasing the bank overdraft to purchase a non-current asset
a company's gross profit as a percentage of sales increased from 24% in the year ended 31 december 20x1 to 27% in the
year ended 31 december 20x2.
which of the following events is most likely to have caused the increase
an increase in sales volume
a purchase in december 20x1 mistakenly being recorded as happening in january 20x2
overstatement of the closing inventory at 31 december 20x1
understatement of the closing inventory at 31 december 20x1
which one of the following would help a company with high gearing to reduce its gearing ratio
making a rights issue of equity shares
issuing further long-term loan notes
making a bonus issue of shares
paying dividends on its equity shares
a company has the following details extracted from its statement of financial position：
$'000
inventories 1,900
receivables 1,000
bank overdraft 100
payables1,000
the industry the company operates in has a current ratio norm of 1.8. companies who manage liquidity well in this industry
have a current ratio lower than the norm.
which of the following statements accurately describes the company’s liquidity position
liquidityappears tobewell managed asthe bankoverdraft is relatively low
liquidityappears tobepoorly-controlledasshownbythelarge payables balance
liquidityappears tobepoorly-controlledasshownbythecompany’s relatively highcurrent ratio
liquidityappears tobepoorly-controlledasshownbytheexistence of a bank
why is analysis of financial statements carried out
so that the analyst can determine a company’s accounting policies
so that the significance of financial statements can be better understood through comparisons
with historical performance and with other companies
to get back to the ‘real’ underlying figures, without the numbers being skewed by the
requirements of international financial reporting standards
to produce a report that can replace the financial statements, so that the financial statements
no longer need to be looked at
calculate the net profit percentage ratio for black and bury and comment on this ratio for the two companies.
prepare the consolidated statement of financial position for the prestend group as at 31 october 20x7.note. a working should be included for group retained earnings. disclosure notes are not required.
the summarised statements of profit or loss of two companies, liverton and everpool, for the year ended 31 may 20x6 are provided below. liverton acquired 3,000,000 ordinary shares in everpool for $3,500,000 on 1 june 20x4. at that time, the retained earnings of everpool were $200,000 and the fair value of the noncontrolling interest in everpool was $1,000,000.
statements of profit or loss for the year ended 31 may 20x6
liverton everpool
$'000 $'000
sales revenue 6,400 2,600
cost of sales (3,700) (1,450)
gross profit 2,700 1,150
distribution costs (1,100) (490)
administrative expenses (700) (320)
profit from operations 900 340
dividends received from everpool 150 --
profit before tax 1,050 340
tax (400) (80)
profit for the year 650 260
the following information is also available.
(a) everpool's total share capital consists of 4,000,000 ordinary shares of $1 each.
(b) during the year ended 31 may 20x6 liverton sold goods costing $110,000 to everpool for $200,000. at 31 may 20x6, 60% of these goods remained in everpool's inventory.
17【论述题】
calculate the total goodwill arising on the acquisition of everpool.