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Worksheets

Mr Frayne IGCSE Finance & Numerical Skills

Total questions: 64

Worksheet time: 32mins

Name
Class
Date
1.
Most businesses receive the bulk of their income from
a)
dividends
b)
sales revenue
c)
return on investment
d)
capital
2.

What does a negative cash flow mean?

a)

The business has more money coming in than going out

b)

The business has more money going out than coming in

c)

The business is making a profit

3.

Which of the following best describes cash?

a)

Notes

b)

Notes and coins

c)

Notes, coins and money in the bank

d)

Profit

4.

What is the total outflow of this company?

a)

37.500 AED

b)

19.000 AED

c)

18.500 AED

d)

12.000 AED

5.

What is the best situation for a company at the end of the month?

a)

Negative cash-flow

b)

Positive cash-flow

c)

Zero balance

d)

None of the above

6.
The name of people who owe the business money
a)
Debtors
b)
Creditors
7.
The name of people who the business owes money to
a)
Debtors
b)
Creditors
8.

(a)   is the amount of money available at the beginning of the month

9.

Which of these are methods that could be used to improve cash flow.

a)

Reducing costs by buying from a different supplier.

b)

Increasing its revenue by slightly raising its prices.

c)

Selling off some fixed assets.

d)

Paying back all of the refunds it owes customers

e)

Expanding into a new range of products.

10.

Cash flow forecasts can show...

a)

Whether a business will make a profit

b)

Whether a business has sufficient cash to meet their debt obligations

c)

Whether a business will be able to repay a loan

d)

Whether a business has enough shareholders

11.

How do you calculate net cash flow?

a)

Balance brought forward + Cash Inflows

b)

Inflows - Outflows

c)

Total cash available - cash outflows

d)

None of the above

12.

How do you calculate closing balance?

a)

Total cash available + cash outflows

b)

Opening balance + Net cash flow

c)

Opening balance - Net cash flow

d)

None of the above

13.

Money provide to a business for a specific purpose with no interest or cash repayment is a

a)

Grant

b)

Interest free loan

c)

Dividends

d)

Term loan

14.
Which is an example of an external source of finance?
a)
Owners' Funds
b)
Sale of assets
c)
Retained profits
d)
Bank loan
15.

What is an advantage of an overdraft?

a)

There is never interest

b)

You can pay in smaller installments

c)

Useful for relatively small sums and short term finance

d)

You don't have to pay it back

16.

A long-term loan to buy property is known as a

a)

Lease

b)

Savings account

c)

Mortgage

d)

Overdraft

17.

Which of the following is NOT a source of long-term finance?

a)

Bank Loan

b)

Mortgages

c)

Overdraft

d)

Venture Capital

18.
When money is withdraw from the bank account and the available balance goes below zero
a)
Micro-Finance
b)
Overdraft
c)
Government subsidies
d)
Share capital
e)
Loan Capital
19.
This is the supplies to allow goods or services to be paid for one or two months after delivery.
a)
Opportunity costs
b)
Donation
c)
Trade credit
d)
Fixed costs
e)
Loan Capital
20.

Owner's savings is an external source of finance

a)

True

b)

False

21.

Which of the following is considered an internal source of finance?

a)

Issuing shares

b)

Bank loan

c)

Selling assets

d)

Loan from family member

22.

venture capital is not just about money

a)

it also provides high returns on investment

b)

it ensures bank secrecy

c)

it provides companies and entrepreneurs with technical and managerial advice

d)

it allows the venture capitalist to have a say in the company decisions as investors get equity in the company

23.
Which of the following business decisions is likely to need long-term finance?
a)
increasing stocks of goods for the summer season
b)
hiring a car for the sales manager
c)
building a new factory
d)
paying creditors for goods supplied
24.
What does the term 'Capital' mean?
a)
The money made from sales
b)
The money raised to start or develop a business
c)
The money in the owners savings
d)
The money the business has used to pay for advertising
25.

A business loan requires :

a)

endless payments

b)

interest payments

c)

dividend payments

d)

no repayments

26.

What is an advantage of a bank loan?

a)

There will be little or no interest

b)

You can pay in pre-planned instalments

c)

They are quick and easy to arrange

d)

You don't have to pay it back

27.
This type of finance does not need to be repaid.
a)
Bank Loan
b)
Overdraft
c)
Mortgage
d)
Government Grant
28.

Numerous people invest small amounts into your business. Often via a website = ???

a)

Squadfunding

b)

Groupfunding

c)

Crowdfunding

d)

Friendfunding

29.

A card that lets you buy things now and pay off later (with interest charges added) = ???

a)

Venture capital

b)

Debit card

c)

Credit card

d)

Crowdfunding

30.

A term used to describe renting assets = ???

a)

Leasing

b)

Trade debtor

c)

Current asset

d)

Working capital

31.
The best definition of variable costs is:
a)
They vary with the number of units produced.
b)
They vary over time.
c)
They vary with the prices charged by suppliers.
d)
They vary with tax rates set by government.
32.
The best definition of fixed costs are those that do not vary with:
a)
time
b)
seasons
c)
output
d)
number of workers.
33.

Rent, administrative costs, employee salary are examples of ...

a)

Variable costs

b)

Fixed costs

c)

Costs

d)

Prices

34.

Raw materials, packaging, wages/labour costs are examples of

a)

Total costs

b)

Fixed costs

c)

Variable costs

d)

Benefits

35.

If Wendy sells 50 hot dogs at £2 each. What is her revenue?

a)

£250

b)

£100

c)

£120

d)

£52

36.

(a)   are all of the expenses that a business incurs (pays).

37.

The total costs are calculated as the sum of the (a)   costs and the variable costs.

38.

(a)   costs change directly with output.

39.

Fixed or Variable?

Transport costs

a)

Fixed

b)

Variable

40.
Number of Products produced / sold is also referred to as...
a)
Output
b)
Revenue
c)
Costs
d)
items
41.

9.35% as a decimal is ???

(a)  

42.

Write the decimal as a percent: 0.37

a)

37%

b)

3.7%

c)

0.37%

d)

370%

43.

Express 0.125 as a percentage.

a)

1.25%

b)

0.0125%

c)

0.125%

d)

12.5%

44.

Change 1.4 to a percent.

a)

14

b)

14%

c)

140%

d)

40

45.
Which of the following is the best definition of PROFIT?
a)
The total amount of income a business makes from selling products or services
b)
The amount of money a business has left over after paying for their costs.
c)
The total amount of money a business spends.
46.
Which of the following is the best definition of REVENUE?
a)
The total amount of income a business makes from selling products or services
b)
The amount of money a business has LEFT over after paying for their costs.
c)
The total amount of money a business spends.
d)
The amount of money a business loses every month.
47.
Which of the following is the equation for figuring out PROFIT?
a)
Profit = Revenue - Cost
b)
Profit = Cost - Revenue
c)
Revenue = Profit - Cost
d)
Costs = Profit - Revenue
48.
The middletown Zoo has 130 different exhibits.  Of those 130 exhibits, 30% of them contain birds.  How many exhibits contain birds?
a)
49
b)
39
c)
60
d)
25
49.

How much tip should you leave if you want to tip 23% at Applebee's on a $27.31 bill?

a)

$6.28

b)

$33.59

c)

$21.03

d)

$7.50

50.

What are costs?

a)

the money coming into a business when customers buy a product

b)

the money a business spends on business activities

c)

the money business invests

51.

On a break even chart, which line starts at zero?

a)

Total Revenue

b)

Fixed Costs

c)

Total Costs

d)

Variable Costs

52.

On a break even chart, which line is horizontol?

a)

Total Revenue

b)

Fixed Costs

c)

Total Costs

d)

Variable Costs

53.

On a break even chart, which line starts at fixed costs?

a)

Total Revenue

b)

Fixed Costs

c)

Total Costs

d)

Variable Costs

54.

On a break even chart, where is breakeven?

a)

Total Revenue = Total Costs

b)

Fixed Costs = Total Revenue

c)

Total Costs = Fixed Costs

d)

Variable Costs = Total Revenue

55.

Break Even is measured in

a)

Output

b)

£

56.

On this chart at which point does this business break even?

a)

190

b)

200

c)

$2,000

d)

$1,000

57.

Using this diagram what line is G?

a)

Total Revenue

b)

Variable Costs

c)

Total Costs

d)

Fixed Costs

58.

Using this diagram what line is F?

a)

Total Revenue

b)

Variable Costs

c)

Total Costs

d)

Fixed Costs

59.

If fixed costs are 100, selling price is 10 and the variable costs are 5. What is break-even?

a)

25

b)

20

c)

10

d)

35

60.

If a business's sales double, its variable costs will also likely

a)

remain the same

b)

decrease

c)

double

d)

fall

61.

An option for a firm looking to reduce its breakeven point is to:

a)

Reduce its selling price

b)

Undertake an advertising campaign

c)

Give the staff a pay rise

d)

Buy cheaper raw materials

62.

The difference between the actual output and the breakeven level is known as the:

a)

Buffer zone

b)

Minimum cost line

c)

Current ratio

d)

Margin of safety

63.

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

64.

Gross profit is calculated by...

a)

Revenue - Total Costs

b)

Revenue + Variable Costs

c)

Revenue - Cost of Sales

d)

Revenue - Fixed Costs