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financial statement

Total questions: 21

Worksheet time: 11mins

Name
Class
Date
1.

Which of the following are items of Expenses?

a)

salaries, utilities, inventory, discount allowed

b)

salaries, utilities, insurance, discount allowed

c)

salaries, utilities, interest received, discount allowed

d)

salaries, utilities, loan, discount allowed

2.

What is the difference between non-current assets and current assets?

a)

NCA provide benefits that are used within one financial period but CA provide benefits that last beyond one financial period

b)

NCA provide benefits that last beyond one financial period but CA provide benefits that are used within one financial period

c)

NCA are easily converted to cash but CA are not easily converted to cash easily

d)

NCA are not loans but CA are loans

3.

When revenue > expenses, then there is a

a)

Net Loss

b)

mistake in the math

c)

Net Income

d)

transposition error

4.

All of the following are assets, except for?

a)

Goodwill

b)

Patents

c)

Loans to other businesses

d)

Loans from other businesses

5.

A firm’s financial obligations to short-term creditors, which must be repaid within one year.

a)

Current Assets

b)

Current Liabilities

c)

Accounts Receivable

d)

Accounts Payable

6.

Cash at bank is an example of a

a)

Current asset

b)

Non-current asset

c)

Equity

7.

A balance sheet shows:

a)

how much gross profit it has

b)

how much net profit it has

c)

how much a business owns and owes

8.
What are assets?
a)
What a company owns; anything of value owned by a business.
b)
Costs of operating a business.
c)
Detailed plans for the financial needs of individuals, families, and businesses.
d)
Differences between actual and budgeted performance.  
9.
What are liabilities?
a)
The money paid to employees.
b)
Costs of operating a business.
c)
The act of buy items. 
d)
What a company owes.
10.

Two examples of tangible assets are:

a)

Trademarks and Patents

b)

b. Inventory and Trademarks

c)

b. Patents and Cash

11.
  1. A statement of financial position shows the ________________ of the business at a certain date.

a)
  1. Assets and Liabilities

b)

Revenue and Expenses

c)

Only Capital

d)

Only Assets

12.

The __________ is the positive difference between the selling price and the cost of goods sold.

a)

Net Profit

b)

Gross Profit

c)

Net Loss

d)

Gross Loss

13.

Conducted services on account are recorded in

(a)  

14.

Which of the following best represents the formula for calculating Gross Profit?

a)

Revenue - Expenses

b)

Revenue - Purchases

c)

Revenue - Cost of Goods Sold (COGS)

d)

Revenue - Net Profit

15.

If a business had $50,000 in revenue and $30,000 in cost of goods sold, what would the gross profit be?

a)

$20,000

b)

$80,000

c)

$30,000

d)

$50,000

16.

Net Profit is calculated by subtracting __________ from Gross Profit.

a)

Cost of Goods Sold

b)

Inventory

c)

Total Expenses

d)

Sales

17.

If a business has sales revenue of $100,000, cost of goods sold of $60,000, and office expenses of $20,000, what is the net profit?

a)

$20,000

b)

$40,000

c)

$60,000

d)

$80,000

18.

What is the purpose of a balance sheet?

a)

To show a company's financial position at a specific point in time.

b)

To predict future financial performance

c)

To analyze customer satisfaction

d)

To determine employee salaries

19.

What are the three main financial statements?

a)

income statement, balance sheet, cash flow statement

b)

revenue summary

c)

equity report

d)

profit statement

20.

What does the cash flow statement show?

a)

The cash flow statement shows the inflow and outflow of cash in a business over a specific period of time.

b)

The cash flow statement shows the profit and loss of a business

c)

The cash flow statement shows the balance sheet of a business

d)

The cash flow statement shows the revenue and expenses of a business

21.

What is the formula for calculating return on investment (ROI)?

a)

ROI = (Final Value / Initial Investment) * 100

b)

ROI = (Initial Investment / Final Value) * 100

c)

ROI = (Final Value - Initial Investment) / Final Value

d)

ROI = ((Final Value - Initial Investment) / Initial Investment) * 100