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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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发布时间：2021-04-12

更多“5 Which of the following factors could cause a company’s gross profit percentage on sales”相关的问题

第1题

Andrew Co is a large listed company financed by both equity and debt.In which of the follo

Andrew Co is a large listed company financed by both equity and debt.

In which of the following areas of financial management will the impact of working capital management be smallest？

A.Liquidity management

B.Interest rate management

C.Management of relationship with the bank

D.Dividend policy

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第2题

（b) Describe the audit work to be performed in respect of the carrying amount of the follo

(b) Describe the audit work to be performed in respect of the carrying amount of the following items in the

balance sheet of GVF as at 30 September 2005:

(i) goat herd; (4 marks)

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第3题

（d) Evaluate the circumstances in which a government can act as an aid to business perform

(d) Evaluate the circumstances in which a government can act as an aid to business performance. (5 marks)

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第4题

In which day is Halloween celebrated（)？

A.5 November

B.31 October

C.17 March

D.25 December

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第5题

Which of the following roads is called Mother Road？A.Route 66B.Route 50C.Interstate 5D.I

Which of the following roads is called Mother Road？

A.Route 66

B.Route 50

C.Interstate 5

D.Interstate 95

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第6题

If the duplex distance is 45 MHz and the bandwidth is 14 MHz, which order of intermo

A.3

B.4

C.5

D.6

E.7

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第7题

（c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by in

shares and recommend, with reasons, which form. of investment best suits their circumstances. You are not

required to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout this

question

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第8题

请为上面对话的第（5）个空选择合适的句子（）

A.I can play with snow

B.Hi, Chen Jie

C.What about you

D.It's windy

E.Which season do you like best

F.Yes, I do

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第9题

（iii) The extent to which Amy will be subject to income tax in the UK on her earnings in r

(iii) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties

performed for Cutlass Inc and the travel costs paid for by that company. (5 marks)

Appropriateness of format and presentation of the report and the effectiveness with which its advice is

communicated. (2 marks)

Note:

You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax

rates and allowances for the financial year 2006 apply throughout this questio

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第10题

According to the Enterprise Bankruptcy Law, where an enterprise is unable to pay off its d

ebts, the relevant parties may reach an agreement for rectification, rather than immediately liquidating the debtor’s assets. Which of the following may apply to the court for rectification？

A.Debtors

B.Creditors representing 5% or less of the total creditors’ rights

C.The bankruptcy administrator

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第11题

5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft

financial statements for the

year ended 31 December 2004.

The following material matters are under discussion:

(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing

defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)

Required:

Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which

justifies your answer in each case.

NOTE: The mark allocation is shown against each of the three matters

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