commerce 1.3

Question 1

At the commercial cost price we assume the gross profit margin; at the selling price we go it from the constant

Answer 1

At the commercial cost price it goes from the constant sales costs, at the sales price the commercial cost price is increased by a profit margin.

Question 2

Which statement is correct?

Answer 2

Debt ratio must make a maximum of 60% sense.

Question 3

What do the cost of stockkeeping storage include?

Answer 3

Space costs

Question 4

A furniture manufacturer needs 5.1 m2 of net leather for the manufacture of a two-seater sofa. During production, loss of cutting produces 15% waste, which has no value. The leather costs € 150 per m2, the other costs € 350 per bank. What is the cost of this two-seater sofa?

Answer 4

€ 1250,-

Question 5

The following data is available from a company in the fashion industry: * Constant costs € 450,000 * Variable costs per unit € 5.50 * Sales price € 3.50 What is the coverage contribution of a product?

Answer 5

€2.00

Question 6

Which is example of costs, but not expenses?

Answer 6

Depreciation

Question 7

In which financial overview can we encounter the purchase of a business-like truck?

Answer 7

Liquidity budget

Question 8

What are expenses and not expenses?

Answer 8

Investment

Question 9

What is solvency?

Answer 9

The ability to meet long-term obligations.

Question 10

What costs are included in the calculation of the gross profit?

Answer 10

Operating costs

Question 11

Which is an example of earnings, but no receipts?

Answer 11

Sell on account

Question 12

If organizations have stock, they have to deal with 3R costs. 1 of the 3R costs is risk. Which is an example of risk costs?

Answer 12

Aging of high segment belts

Question 13

How can driven calculate the total depreciation costs?

Answer 13

By looking at the difference between purchase value and residual value.

Question 14

At what three levels can circularity be measured?

Answer 14

Macro, meso, micro

Question 15

What sentence all floating assets?

Answer 15

Cash and stocks

Question 16

Which statement about waste is correct?

Answer 16

Waste is loss of efficency, the costs are not included in the cost price.

Question 17

A merchant in high-segment clothing has three tablets with a total purchase value of €4000. The economic lifespan of the tablets is vif year. The residual value after five years is €500. What is the value of the annual depreciation cost?

Answer 17

€700

Question 18

How can net working capital be calculated?

Answer 18

By looking at the difference between floating assets and short debt.

Question 19

The Tekstyle company produces and sells shoes in the higher segment. The following data are available: The retail price per product is € 400,- The constant costs are € 300,000, The variable costs are € 200,- per product. What is the break even off?

Answer 19

1500

Question 20

What is another word for a financial key number?

Answer 20

Ratio

Question 21

On which statement is the value of sales on account listed?

Answer 21

Operating account

Question 22

What is another word for operating account?

Answer 22

Loss and Profit Account

Question 23

On the balance sheet of an organization, we may encounter the financial fixed assets. An example of this is participations. What’s the point of participations?

Answer 23

Large package of shares in other companies

Question 24

How can the book value of a sustainable means of production be calculated?

Answer 24

By looking at the difference between the purchase value and the cumulative depreciation.

Question 25

Company Texxo has purchased inventory for €6000. The economic life of the inventory is five years. The residual value after viif year is € 500. What is the value of the total depreciation cost?

Answer 25

€ 5500,-

Question 26

In which financial statement can we encounter the depreciation of a machine?

Answer 26

Operating account

Question 27

The following data is available from H&M: * Constant cost €200,000 * Variable cost per unit €5.50 * Retail price €8.50 What is the coverage contribution of and product?

Answer 27

€3,00

Question 28

In Primark's annual report, the following data are available. Actual production: 25,000 pieces Normal production: 20,000 pieces Variable manufacturing costs: € 100,000 Constant manufacturing costs: €200,000 The storage for sales costs is €6 and the profit storage is €5. What is the commercial cost?

Answer 28

€20,

Question 29

Which item is part of the investment budget?

Answer 29

Property

Question 30

Which post is part of the financing plan?

Answer 30

Foreign assets long term

Question 31

What is the management standard around circular economy?

Answer 31

ISO/TC323

Question 32

In the financial statements of organizations, we come across different reserves. How does profit reserve arise?

Answer 32

By not paying out profits to owners

Question 33

A company manufactures 10,000 garments for the higher segment. The following is needed for production: * The net consumption of raw material for 10,000 products is 400 meters to € 8 per meter * Other costs are € 1.50 per product The waste is 20% of the raw material consumption. The waste has no value. The dropout is 4% of the number of manufactured products. The rejected products must be cleaned up. This costs €1.70 per product. What is the cost of an approved product?

Answer 33

2,05

Question 34

A textile firm has five computers in the sense of an office with a total purchase value of € 5000. The economic lifespan of the computers is nine years. The residual value after a year is € 500. What is the value of the annual depreciation fee?

Answer 34

500

Question 35

When is there replacement value?

Answer 35

If the costs are based on the current purchase price of goods/services.

Question 36

Which is an example of a short-term debt?

Answer 36

Trading creditors

Question 37

On a balance sheet we may encounter trade debtors. What's the point of trade debtors?

Answer 37

Customers who have not yet paid

Question 38

On which overview can we find the balance of the cash, both at the beginning and the end of the month?

Answer 38

Liquidity budget

Question 39

Which of the following is and example of tangible fixed assets?

Answer 39

Inventory

Question 40

What is the break-even point?

Answer 40

Number of items sold needed to cover all costs exactly.

Question 41

A company produces and sells trousers for the high segment. The following data are available: selling price 400e., fixed cost 500.000e., variable cost 200e. Per product. What is the break even?

Answer 41

2500

Question 42

A trader in sustainable garments has three computers w a total purchase value of 3000. The economical life of a computer is 5 years. The residential value after five years is 600e. What is the value of yearly depreciation?

Answer 42

480

Question 43

What is the example of the expenditure and not the cost?

Answer 43

Investment

Question 44

Which two elements are visible in a balance sheet?

Answer 44

Fixed assets and liabilities

Question 45

What is included in the investment plan?

Answer 45

current assets

Question 46

Which one is an example of a short-term liability?

Answer 46

Bank current account

Question 47

What is an example of revenues but no receipts?

Answer 47

Sales on credit

Question 48

On which financial overview is the pay-back of a bank loan registered?

Answer 48

Cash flow statement