GRE
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.
题目
相似问题和答案
第1题：
103 Which contract type consists of - target costs & profit, ceiling prices and shared ratio of risk?
A. Cost Plus Incentive Fee
B. Cost Plus Percentage of Costs
C. Cost Plus Fixed Fee
D. Firm Fixed Price
E. Firm Fixed Price Plus Incentive
第2题：
A、Float
B、commission
C、scrip
D、transaction cost
第3题：
A budget estimate should give the manager cost data accurate to within:
A . -5 to +10 percent of actual cost
B . -25 to +75 percent of actual cost
C . -30 to +75 percent of actual cost
D . -10 to +25 percent of actual cost
E . None of the above
第4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
80,000 + 60,000 – 1,000 = 139,000
第5题：
此题为判断题(对，错)。
第6题：
105 A budget estimate should give the manager cost data accurate to within:
A. -5 to +10 percent of actual cost
B. -25 to +75 percent of actual cost
C. -30 to +75 percent of actual cost
D. -10 to +25 percent of actual cost
E. None of the above
第7题：
A.thank
B.commit
C.contribute
D.make
第8题：
Which contract type consists of - target costs & profit, ceiling prices and shared ratio of risk?
A Cost Plus Incentive Fee
B Cost Plus Percentage of Costs
C Cost Plus Fixed Fee
D Firm Fixed Price
E Firm Fixed Price Plus Incentive
第9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
第10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)
