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researh design > commerce 1.3 > Flashcards

commerce 1.3 Flashcards

1
Q

At the commercial cost price we assume the gross profit margin; at the selling price we go it from the constant

A

At the commercial cost price it goes from the constant sales costs, at the sales price the commercial cost price is increased by a profit margin.

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2
Q

Which statement is correct?

A

Debt ratio must make a maximum of 60% sense.

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3
Q

What do the cost of stockkeeping storage include?

A

Space costs

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4
Q

A furniture manufacturer needs 5.1 m2 of net leather for the manufacture of a two-seater sofa. During production, loss of cutting produces 15% waste, which has no value. The leather costs € 150 per m2, the other costs € 350 per bank. What is the cost of this two-seater sofa?

A

€ 1250,-

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5
Q

The following data is available from a company in the fashion industry: * Constant costs € 450,000 * Variable costs per unit € 5.50 * Sales price € 3.50 What is the coverage contribution of a product?

A

€2.00

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6
Q

Which is example of costs, but not expenses?

A

Depreciation

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7
Q

In which financial overview can we encounter the purchase of a business-like truck?

A

Liquidity budget

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8
Q

What are expenses and not expenses?

A

Investment

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9
Q

What is solvency?

A

The ability to meet long-term obligations.

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10
Q

What costs are included in the calculation of the gross profit?

A

Operating costs

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11
Q

Which is an example of earnings, but no receipts?

A

Sell on account

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12
Q

If organizations have stock, they have to deal with 3R costs. 1 of the 3R costs is risk. Which is an example of risk costs?

A

Aging of high segment belts

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13
Q

How can driven calculate the total depreciation costs?

A

By looking at the difference between purchase value and residual value.

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14
Q

At what three levels can circularity be measured?

A

Macro, meso, micro

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15
Q

What sentence all floating assets?

A

Cash and stocks

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16
Q

Which statement about waste is correct?

A

Waste is loss of efficency, the costs are not included in the cost price.

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17
Q

A merchant in high-segment clothing has three tablets with a total purchase value of €4000. The economic lifespan of the tablets is vif year. The residual value after five years is €500. What is the value of the annual depreciation cost?

A

€700

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18
Q

How can net working capital be calculated?

A

By looking at the difference between floating assets and short debt.

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19
Q

The Tekstyle company produces and sells shoes in the higher segment. The following data are available: The retail price per product is € 400,- The constant costs are € 300,000, The variable costs are € 200,- per product. What is the break even off?

A

1500

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20
Q

What is another word for a financial key number?

A

Ratio

21
Q

On which statement is the value of sales on account listed?

A

Operating account

22
Q

What is another word for operating account?

A

Loss and Profit Account

23
Q

On the balance sheet of an organization, we may encounter the financial fixed assets. An example of this is participations. What’s the point of participations?

A

Large package of shares in other companies

24
Q

How can the book value of a sustainable means of production be calculated?

A

By looking at the difference between the purchase value and the cumulative depreciation.

25
Q

Company Texxo has purchased inventory for €6000. The economic life of the inventory is five years. The residual value after viif year is € 500. What is the value of the total depreciation cost?

A

€ 5500,-

26
Q

In which financial statement can we encounter the depreciation of a machine?

A

Operating account

27
Q

The following data is available from H&M: * Constant cost €200,000 * Variable cost per unit €5.50 * Retail price €8.50 What is the coverage contribution of and product?

A

€3,00

28
Q

In Primark’s annual report, the following data are available. Actual production: 25,000 pieces Normal production: 20,000 pieces Variable manufacturing costs: € 100,000 Constant manufacturing costs: €200,000 The storage for sales costs is €6 and the profit storage is €5. What is the commercial cost?

A

€20,

29
Q

Which item is part of the investment budget?

A

Property

30
Q

Which post is part of the financing plan?

A

Foreign assets long term

31
Q

What is the management standard around circular economy?

A

ISO/TC323

32
Q

In the financial statements of organizations, we come across different reserves. How does profit reserve arise?

A

By not paying out profits to owners

33
Q

A company manufactures 10,000 garments for the higher segment. The following is needed for production: * The net consumption of raw material for 10,000 products is 400 meters to € 8 per meter * Other costs are € 1.50 per product The waste is 20% of the raw material consumption. The waste has no value. The dropout is 4% of the number of manufactured products. The rejected products must be cleaned up. This costs €1.70 per product. What is the cost of an approved product?

A

2,05

34
Q

A textile firm has five computers in the sense of an office with a total purchase value of € 5000. The economic lifespan of the computers is nine years. The residual value after a year is € 500. What is the value of the annual depreciation fee?

A

500

35
Q

When is there replacement value?

A

If the costs are based on the current purchase price of goods/services.

36
Q

Which is an example of a short-term debt?

A

Trading creditors

37
Q

On a balance sheet we may encounter trade debtors. What’s the point of trade debtors?

A

Customers who have not yet paid

38
Q

On which overview can we find the balance of the cash, both at the beginning and the end of the month?

A

Liquidity budget

39
Q

Which of the following is and example of tangible fixed assets?

A

Inventory

40
Q

What is the break-even point?

A

Number of items sold needed to cover all costs exactly.

41
Q

A company produces and sells trousers for the high segment. The following data
are available: selling price 400e., fixed cost 500.000e., variable cost 200e. Per
product. What is the break even?

A

2500

42
Q

A trader in sustainable garments has three computers w a total purchase value of
3000. The economical life of a computer is 5 years. The residential value after
five years is 600e. What is the value of yearly depreciation?

A

480

43
Q

What is the example of the expenditure and not the cost?

A

Investment

44
Q

Which two elements are visible in a balance sheet?

A

Fixed assets and liabilities

45
Q

What is included in the investment plan?

A

current assets

46
Q

Which one is an example of a short-term liability?

A

Bank current account

47
Q

What is an example of revenues but no receipts?

A

Sales on credit

48
Q

On which financial overview is the pay-back of a bank loan registered?

A

Cash flow statement

researh design (7 decks)

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