 |
1 | |
A limited company must send a copy of its annual report and accounts to
|
| | A) | all its suppliers
|
| | B) | all its customers
|
| | C) | the Registrar of Companies
|
| | D) | its bankers
|
|
|
2 | |
The chairman's statement in a company's annual report and accounts
|
| | A) | is subject to external audit
|
| | B) | comments on current and future performance
|
| | C) | forecasts the share price for the subsequent year
|
| | D) | analyses the financial results for the year
|
|
|
3 | |
UK plcs are required to include an operating and financial review (OFR) in their annual reports and accounts in order to
|
| | A) | replace the main financial statements
|
| | B) | analyse operating profit performance
|
| | C) | restrict the amount of information provided to shareholders
|
| | D) | provide greater insights into the affairs of companies
|
|
|
4 | |
The segmental reporting section in a company's annual report and accounts includes |
| | A) | a list of the company's products |
| | B) | information analysed by class of business and geographical location |
| | C) | details about subsidiary companies |
| | D) | a departmental analysis of the profit and loss account |
|
|
5 | |
The directors' report in a company's annual report and accounts is unlikely to include
|
| | A) | information about directors and their share ownership
|
| | B) | proposed dividends payable to shareholders
|
| | C) | company policy on health and safety
|
| | D) | details on charitable and political donations
|
|
|
6 | |
Questions 6 to 10 refer to the following diagram:  <![CDATA[<a onClick="window.open('/olcweb/cgi/pluginpop.cgi?it=gif::ch06a::/sites/dl/free/0077098250/66362/ch06a.gif','popWin', 'width=556,height=577,resizable,scrollbars');" href="#"><img valign="absmiddle" height="16" width="16" border="0" src="/olcweb/styles/shared/linkicons/image.gif">ch06a (50.0K)</a>]]>ch06a
Using a vertical analysis based on turnover, administrative expenses are |
| | A) | 2.0
|
| | B) | 3.0
|
| | C) | 4.0
|
| | D) | 5.0
|
|
|
7 | |
Using a vertical analysis based on net assets, trade creditors in 2001 are
|
| | A) | 16.7
|
| | B) | 29.8
|
| | C) | 60.0
|
| | D) | 28.4
|
|
|
8 | |
Using an horizontal analysis based on 2000, investments in 2001 are
|
| | A) | 7.4
|
| | B) | 23.1
|
| | C) | 11.5
|
| | D) | 50.0
|
|
|
9 | |
Using an horizontal analysis based on 2000, taxation in 2001 is
|
| | A) | 125.0
|
| | B) | 20.0
|
| | C) | 55.5
|
| | D) | 25.0
|
|
|
10 | |
If in 2001 staff costs were 5.1m pounds and depreciation was 6m pounds, what percentage of value added was paid to the Government
|
| | A) | 7.9%
|
| | B) | 8.3%
|
| | C) | 7.6%
|
| | D) | 14.1%
|
|
2003 A McGraw-Hill Online Learning Centre