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A.Subtracting cost of sales from sales.
B.Subtracting sales returns and sales discounts from sales.
C.Subtracting sales returns, cost of sales, and sales discounts from sales.
D.Subtracting gross profit from sales.
答案
更多“Net sales is calculated by: ().”相关的问题
第1题
A．298 days
B．66.8 days
C．19.4 days
D．81.8 days
E．65.2 days
第2题
According to the article, the main reason to look at net sales first is that
A．they tell how much profit the company has earned.
B．they have nothing to do with advertising.
C．they are not affected by selling off a plant.
D．they are not so easily manipulated by the management as earnings per share.
第3题
A.250 million dollars
B.150 million dollars
C.300 million dollars
D.350 million dollars
第4题
Why did Air France's net income fall despite rising sales？
A．Because it had to pay deferred taxes that came due.
B．Because the French market was shrinking.
C．Because of a four-day strike by pilots in September.
D．Because the Iraqi war had reduced Atlantic flights.
第5题
According to the article，the main reason to look at net sales first is that
A.they tell how much profit the company has eamed．
B.they have nothing to do with advertising．
C.they are not affected by selling off a plant．
D.they are not so easily manipulated by the management as earnings per share．
第6题
&8226;Which chart does each sentence (11-15) describe？
&8226;For each sentence, mark the correct letter (A-H) on your Answer Sheet.
&8226;Do net use any letter more than once.
Car sales rose steadily from May to July.
第7题
A.accounts receivable turnover rate is approximately 4.4 times.
B.accounts receivable turnover rate is approximately 5 times.
C.average number of days to collect an account receivable is 48 days.
D.accounts receivable turnover rate is approximately 13.3 times.
第8题
听力原文： STMicroelectonics NV, Infineon Technologies AG and United Microelectronics Corp reported improved financial results as sales of chips used in cars, mobile phones and personal computers increased.
STMicroelectonics, based in Geneva, reported first quarter net income of US＄132 million, compared with a loss of US＄31 million a year earlier. Infineon says its net loss in the fiscal second quarter narrowed to 26 million euros (US＄32.3 million) from 114 million euros (US＄141 million). Europe's two biggest chipmakers beat analysts' estimates. United Microelectronics' first quarter profit rose eightfold to NT＄12.3 billion (US＄384 million), missing estimates.
The three chipmakers says hey expect to benefit from increasing demand for mobile phones. Nokia Oyj, the world's largest maker of mobile phones, expects global sales of handsets to grow at least 15 percent in 2006.
STMicroelectronics says sales this quarter will rise 2 percent to 8 percent from the first quarter. Munich-based Infineon expects operating profit and sales to fall at the two units it aims to keep, following a planned exit from the memory chip business.
Analysts expect STMicroelectronics's profit to reach US＄104 million, for a loss of 76 million euros (US＄95 million) at Infineon, surveys show. United Microelectronics missed estimates, because phone chip prices fell and onetime gains were lower than expected.
STMicroelectronics says its gross margin could reach 35.8 percent, plus or minus 1 percentage point, in the second quarter. That fell short of expectations that the company could record a gross margin -- the percentage of sales left after substracting manufacturing costs — of as high as 36.7 percent in the second quarter, according to six analysts in a Bloomberg survey.
How much was the net income of STMicroelectronics in the first quarter last year？
A．132 million US dollars.
B．114 million US dollars.
C．163 million US dollars.
D．141 million US dollars.
第9题
The selected data pertain to a company at 31 December 2003 as the following:
Quick Assets ＄208,000
Quick ratio 2.6 to 1
Current ratio 3.5 to 1
Net sales for 2003 ＄1,800,000
Cost of good sold for 2003 ＄990,000
Average total assets for 2003 ＄1,200,000
The company's inventory balance at 31 December 2003 is ______.
A．＄72,000.
B．＄186,990.
C．＄231,111.
D．＄68,000.
第10题
Earnings before interest and tax, a measure of operating income, gained 86 percent to ？141 million as fuel costs fell and cargo traffic rose. Air France has been hurt less than rivals such as British Airways PLC and Lufthansa AG by the slowdown on North Atlantic routes following the war on Iraq in 2003 because it has fewer flights in that market.
Net income fell as the airline paid deferred taxes that came due. Sales rose 0.9 percent to ？3.2 billion. The carrier lost about ？80 million in revenue because of a four-day strike by pilots in September. An accord was reached tying future pay increases to inflation. The carrier said that first-half fuel costs fell 15 percent to ？680 million. Cargo traffic rose 11 percent in the second quarter, while passenger traffic rose 1.1 percent. The airline' s shares gained 87 cents, or 7.7 percent, to close at ？12.11.
Separately, Air France and Alitalia SpA agreed to buy 2 percent stakes in each other as Europe's second-and sixth-largest airlines deepen their partnership.
"？" in "？57 million" and "？141 million" probably stands for______.
A．English
B．the euro
C．European
D．European Currency Unit
第11题
听力原文： Big Buy Electronics, the nation's second largest electronics chain, is blaming its larger than expected loss in the first quarter on poor sales at 15 of its stores. Those 15 stores were undergoing major renovations, and were closed for most of the quarter. Sales of computers and DVD players, the company's major profit-makers, dropped 20 percent at those locations. The net loss was deeper than analysts had expected, widening to 13.1 million dollars instead of the 5.9 million dollars the company had estimated earlier in the year. A company spokesperson said sales at its other stores were unchanged. The company's stock fell 4 percent on the news, closing the day at 17 dollars and 52 cents per share.
What is Big Buy Electronics' first quarter loss blamed on？
A．A slowing economy
B．Strong competition from rivals
C．Poor sales at stores undergoing renovations
D．Costs associated with opening new stores
