Mr. Wong is a small company. And it failed to record every transaction. Now you are provid
A.$3,000.
B.$-1,000.
C.$1,000.
D.$-3,000.
A.$3,000.
B.$-1,000.
C.$1,000.
D.$-3,000.
第1题
Question 5
Mr. Wong is a small manufacturer of bicycles in Hong Kong. His business incurred the following costs for the year ended 31 December 2003.
$
Materials (100% variable) 300,000
Labor (25% variable) 200,000
Selling & distribution cost (20% variable) 50,000
Other costs (fixed) 170,000 720,000
Normally, the business sells 3,000 units at $300 each:
Required:
(a)Calculate the breakeven point in units and dollar sales.
(b)Calculate the contribution to sales ratio.
(c)Calculate the margin of safety in percentage.
第2题
Mr. Wong once lived______ New Orleans.
A.in
B.at
C.from
D.on
第3题
What is Mr. Wong's company working on?
A.Giving a public presentation
B.Planning an awards ceremony
C.The construction of a new conference center
D.The design of a swimming pool
第4题
What is Mr. Wong requesting?
A.The opportunity to bid on a contract
B.Copies of published project design plans
C.Permission to distribute information to his colleagues
D.A review of a municipal annual budget
第5题
~ Look at the note below.
~ You will hear a man calling for a meeting.
Call from (9) ___________
Cox has the (10) ___________and she may notbe back in the office till (11) ___________Mr. Wong won‘t be arriving in Melbourne until quite late this Saturday, at (12) ___________ local time.
9___________ 查看材料
第6题
A.2001 income was understated $2,000.
B.2002 income was understated $2,000.
C.2001 income was understated $3,000.
D.2002 income was understated $3,000.
第7题
Question 7
After the first year of trading, Mr. Wong provided you the following list of ledger balances as at 31 December 2003:
$
Stock, 1 January 2003 3,300
Stock, 31 December 2003 25,200
Sales 160,000
Purchases 100,000
Premises 142,600
Fixtures & Fittings 45,200
Motor Vehicles 42,500
Returns Inwards 1,500
Returns Outwards 2,600
Carriage Inwards 1,000
Carriage Outwards 250
Debtors 30,500
Creditors 41,500
Wages 17,495
Rent and Rates 3,900
Lighting & Heating 18,455
Insurance 10,600
Motor Vehicle Expenses 2,400
Cash at Bank 4,700
Bank Loan 29,000
Loan Interest 2,300
Drawing 6,400
You are further given the following information:
1.Wages owing are $550.
2.Prepaid rent is $600.
3.Depreciation of Fixtures & Fittings is 10% per annum on cost.
4.Depreciation of Premises is based on a 10-year lease.
5.Depreciation of Motor Vehicles is 50% life using the reducing balance method.
6.Stock taken for Mr. Wong's own use is $1,100. Such a transaction has not yet been recorded.
7.It is estimated that one-third of the driving time is for private purposes.
8.5% of the outstanding accounts at the year end is thought to be uncollectible.
9.There was no error made in the recording of business transactions for the year.
Required:
(a)Prepare a Trading and Profit and Loss Account for the year ended 31 December 2003.
(b)Prepare a Balance Sheet as at 31 December 2003.
(c)Explain the meaning and the significance of Working Capital.
第8题
A Canadian researcher has discovered that sound travels 【21】______ air more than one-half kilometer an hour slower than had been believed. The discovery has surprised many engineers and scientists who learned they had been 【22】______ the wrong speed of sound for many years.
The speed of sound in air had been【23】______ to be three-hundred-thirty-one-point-two-nine meters a second. But Doctor George Wong found, 【24】______ accident, that the speed of sound is only three-hundred-thirty-one-point-one-three meters a second. That is a difference of about sixteen centimeters a second.
Doctor Wong is a member of the National Research Council of Canada. He was studying ways to 【25】______ exactly the sound created by microph ones. One of his experiments 【26】______ a number he could use to find the speed of sound. He was 【27】______ to learn that the speed of sound was slower than scientists had thought.
To explain the difference, Doctor Wong spent eighteen months 【28】______ past test research on the speed of sound. He finally found the 【29】______ of the difference. It was a mathematics mistake 【30】______ in Nineteen-Forty-Two by physicist H-C Hardy.
Doctor Wong's 【31】______ does not mean a big change for the science of sound. This is 【32】______ Doctor Hardy and Doctor Wong measured the speed of sound for what is called" standard air".
Standard air exists only 【33】______ thought. It is a way for scientists to agree 【34】______ the same speed of sound. 【35】______ the air around us, standard air always has a temperature of zero degrees Celsius and the same atmospheric pressure 【36】______ the air at sea level. Standard air always has same amounts of nitrogen, oxygen, carbon dioxide and 【37】______ gases. And in standard air, the speed of sound does not change.
The change in the new speed of sound is 【38】______ small to affect the work of most sound scientists and engineers. But scientists say Doctor Wong's discovery may 【39】______ improve instruments 【40】______ use the speed of sound to measure very short distances.
【21】
A.through
B.on
C.to
D.pass
第9题
The speed of sound in air had been 【23】______ to be three-hundred-thirty-one-point-two-nine meters a second. But Doctor George Wong found, 【24】______ accident, that the speed of sound is only three-hundred-thirty-one-point-one-three meters a second. That is a difference of about sixteen centimeters a second.
Doctor Wong is a member of the National Research Council of Canada. He was studying ways to 【25】______ exactly the sound created by microphones. One of his experiments 【26】______ a number he could use to find the speed of sound. He was 【27】______ to learn that the speed of sound was slower than scientists had thought.
To explain the difference, Doctor Wong spent eighteen months 【28】______ past test research on the speed of sound. He finally found the 【29】______ of the difference. It was a mathematics mistake 【30】______ in Nineteen-Forty-Two by physicist H-C Hardy.
Doctor Wong's 【31】______ does not mean a big change for the science of sound. This is 【32】______ Doctor Hardy and Doctor Wong measured the speed of sound for what is called " standard air".
Standard air exists only 【33】______ thought. It is a way for scientists to agree 【34】______ the same speed of sound. 【35】______ the air around us, standard air always has a temperature of zero degrees Celsius and the same atmospheric pressure 【36】______ the air at sea level. Standard air al ways have same amounts of nitrogen, oxygen, carbon dioxide and 【37】______ gases. And in standard air, the speed of sound does not change.
The change in the new speed of sound is 【38】______ small to affect the work of most sound scientists and engineers. But scientists say Doctor Wong's discovery may 【39】______ improve instruments 【40】______ use the speed of sound to measure very short distances.
【21】
A.through
B.on
C.to
D.pass
第10题
Where did Mr. Grey have a nice shop?
A.In a small street of a small town.
B.In the main street of a small town.
C.Near a department store of a small town.