Danh sách câu hỏi
Câu 1:

Which of the following statements is true?

  • Ploche Inc increased global income each quarter during 2006
  • Between 2007-2010 Zwex Ltd has experienced 6.9% global income growth
  • In 2006 Quew plc’s global income was £5,430,000
  • Ploche Inc has experienced positive global growth each year between 2006-2010
  • The average 2006 Quarter 2 sales were £1.15 million
Câu 2:

In which year up to 2010 did Quew plc experience a higher annual % growth than either Zwex Ltd or Ploche Inc?

  • 2007
  • 2008
  • 2009
  • 2010
  • None of these
Câu 3:

From 2006 to 2007 Attributable profit increased at double the percentage rate as it did between 2005-2006. What was the Attributable profit figure for 2005?

  • £0.23 million
  • £1.03 million
  • £1.83 million
  • £1.87 million
  • £2.03 million
Câu 4:

In 2011, if Adjusted earnings increase by an eighth and there is a 2:3 ratio of (2011 Adjusted earnings: 2011 Cash flow), what will be the Cash flow in 2011?

  • £2.14 million
  • £1.87 million
  • £1.25 million
  • £0.83 million
  • £0.14 million
Câu 5:

Which year from 2007 onwards showed the greatest percentage change in Cash flow compared to the preceding year?

  • 2006
  • 2007
  • 2008
  • 2009
  • 2010
Câu 6:

A dealer buys 250 Share Ds and 350 Share Es at yesterday’s prices and sells these at today’s prices. How much profit or loss does the dealer make?

  • £125 profit
  • £70 profit
  • £55 profit
  • £125 loss
  • £70 loss
Câu 7:

What was the total cost of buying 550 Share C’s yesterday and 1,050 Share E’s today (to the nearest $1,000)?

  • $11,000
  • $14,000
  • $17,000
  • $18,000
  • $23,000
Câu 8:

Which two products had the same total product sales in Year 2?

  • Product A and Product B
  • Product A and Product C
  • Product A and Product D
  • Product B and Product C
  • Product B and Product D
Câu 9:

The 5 regions shown represent UK product sales, which is one-quarter of the value of US product sales and 50% of the value of Asian product sales. What are Year 2’s total product sales for all 3 territories combined?

  • £9,010,000
  • £7,070,000
  • £5,000,000
  • £3,030,000
  • £1,010,000
Câu 10:

Next year, which liability is projected to have experienced the second highest percentage change in value compared with last year?

  • Interest paying loans
  • Currency swaps
  • Other current liabilities
  • Pension payments
  • Cannot tell
Câu 11:

If the projected figures shown prove accurate and the same percentage changes occur for each liability in the year after next, what will the total Current Liabilities be in the year after next (to the nearest £million)

  • £192 million
  • £189 million
  • £187 million
  • £185 million
  • £183 million
Câu 12:

The Pension payments figure for each year is based upon the following numbers of ex-employees drawing a pension: 8,155 (previous year); 8,240 (current year); 8,325 (next year). What is the average pension payable across the 3 years shown (to the nearest £1,000)?

  • £15,000
  • £20,000
  • £25,000
  • £30,000
  • £35,000
Câu 13:

What was the global income for Ploche Inc in 2007 (to the nearest £10,000)?

  • £6,000,000
  • £5,510,000
  • £5,500,000
  • £5,430,000
  • £4,510,000
Câu 14:

What would have been the additional profit on BEC 5C units if all those that had been produced in January were sold?

  • £27,625
  • £25,428
  • £15,655
  • £11,700
  • £7,055
Câu 15:

For the company which achieved the highest sales per number of their stores in France, what was their sales value across the five countries combined?

  • €40 million
  • €85 million
  • €110 million
  • €140 million
  • €155 million
Câu 16:

The economic recession is predicted to decrease the total retail sales in Germany, Ireland and Italy by 7.2%, 9% and 4.6% respectively. What total sales value is predicted in Germany, Ireland and Italy combined?

  • €302.5 million
  • €307.6 million
  • €310.4 million
  • €322.4 million
  • €330.6 million
Câu 17:

Wellings Ltd sells off its Italian stores and then takes over Seacombe’s stores except those in Ireland. The merged Wellings Seacombe Ltd sets a target to increase total sales across the European stores by 20% a year for the next three years. What will the total sales be in three years’ time (to the nearest million)?

  • £33 million
  • €190 million
  • £290 million
  • £328 million
  • £328 million
Câu 18:

What was the unit sales ratio of Austrian Quarter 4 : Portugal Quarter 1: Greek Quarter 4?

  • 35:28:22
  • 5:3:4
  • 6:4:3
  • 5:4:3
  • 3:4:2
Câu 19:

Greek and Irish sales generated 2.5 Euros per unit sold, whilst the other countries’ sales generated 2.25 Euros per unit sold. Which country or countries exceeded their Annual Product Sales Target?

  • Portugal and Austria
  • Ireland and Austria
  • Croatia and Austria
  • Croatia and Greece
  • Ireland and Greece
Câu 20:

If Austria’s annual corporation tax was 22% on the first €200,000 of sales and 20% on sales exceeding €200,000, how much is their corporation tax bill for the year (assuming each unit is sold at €3.5)?

  • €34,000
  • €34,060
  • €37,060
  • €44,000
  • €78,060
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Numerical Reasoning Test #5

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