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Gross profit, Net Profit

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Revenue = £100,000

Cost of sales = £50,000

Other expenses = £25,000

What is the gross profit?

a)

£25,000

b)

£50,000

c)

£100,000

d)

£75,000

2.

What is the gross profit margin formula?

a)

Net profit / Total revenue x 100

b)

Gross profit / Total revenue x 100

c)

Total revenue / Gross profit x 100

d)

Cost of sales / Total revenue x 100

3.

Revenue = £80,000

Cost of sales = £30,000

Other expenses = £10,000

What is the total net profit?

a)

£70,000

b)

£65,000

c)

£50,000

d)

£40,000

4.

Revenue = £100,000

Cost of sales = £50,000

Other expenses = £40,000

What is the gross profit margin?

a)

35%

b)

50%

c)

10%

d)

85%

5.

What will impact the gross profit margin?

a)

Cost of sales increase

b)

Decrease in operating (other) expenses

c)

Sales price charged remaining the same

d)

Increase in operating (other) expenses

6.

Revenue = £50,000

Cost of sales = £25,000

Other expenses = £5,000

What is the total net profit?

a)

£10,000

b)

£25,000

c)

£20,000

d)

£30,000

7.

What is the net profit margin formula?

a)

Net profit / other expenses x 100

b)

Net profit / Cost of sales x 100

c)

Gross profit / Total revenue x 100

d)

Net profit / Total revenue x 100

8.

What is meant by the term net profit?

a)

It is what is left over after gross profits have been deducted

b)

It is what is left over after all costs have been deducted

c)

It is what is left over after cost of sales have been deducted

d)

It is what is left over after operating costs have been deducted

9.

What does the net profit margin tell us?

a)

How effectively a business turns operating expenses into profits

b)

How effectively a business turns cost of sales into profits

c)

How effectively a business turns costs into profits

d)

How effectively a business turns sales into profits

10.

Net profit = £100,000

Cost of sales = £50,000

Total sales revenue = £300,000

What is the net profit margin?

a)

20%

b)

33.3%

c)

66.6%

d)

16.7%

11.

Why might the gross profit margin go down?

a)

The enterprise has improved their profitability

b)

Enterprise charging lower prices

c)

Enterprise charges the same prices

d)

Enterprise charging higher prices

12.

Why might the gross profit margin go up?

a)

Cost of sales have decreased

b)

Cost of sales have increased

c)

Operating (other) expenses have increased

d)

Operating (other) expenses have decreased

13.

What does the net profit margin tell us?

a)

How many staff are employed

b)

What type of ownership the business has

c)

How efficiently a business is run

d)

The cash inflows and outflows

14.

Gross profit is the difference between ____

a)

Sales revenue and total costs

b)

Sales revenue and cost of sales

c)

Sales revenue and other expenses

d)

Sales revenue and fixed costs

15.

A fall in the gross profit margin might suggest ____

a)

that suppliers are charging higher prices

b)

that suppliers are charging lower prices

c)

that the business is charging customers higher prices

d)

that operating (other) expenses have increased