Assessment Test 22

What was the unit sales ratio of Austrian Quarter 4 : Portugal Quarter 1: Greek Quarter 4?

Which country met or exceeded its annual target for unit sales?

The previous year’s average number of Portuguese units sold per quarter was 20% higher than the year shown. What was the previous year’s average number of Portuguese units sold per quarter?

If Austria’s annual corporation tax was 22% on the first

€200,000 of sales and 20% on sales exceeding €200,000, how much is their corporation tax bill for the year (assuming each unit is sold at €3.5)?

Greek and Irish sales generated 2.5 Euros per unit sold, whilst the other countries’ sales generated 2.25 Euros per unit sold. Which country or countries exceeded their Annual Product Sales Target?

Which shares have increased and decreased respectively in value by the largest percent from yesterday to today?

A dealer buys 250 Share Ds and 350 Share Es at yesterday’s prices and sells these at today’s prices. How much profit or loss does the dealer make?

A trader has 200,000 Share Bs to sell at today’s price and today plans to split her proceeds equally into an investment in Share A and Share D. In how many Share As and Share Ds does the trader invest?

What was the total cost of buying 550 Share C’s yesterday and 1,050 Share E’s today (to the nearest $1,000)?

Today’s prices for Share A and Share C (in Euros) respectively represent a 15% decrease and a 22% increase on the price (in Euros) one year ago. What were the respective prices a year ago (to the nearest Euro)?

Which two products had the same total product sales in Year 2?

As a percentage of total sales across all regions, how has the Eastern region’s sales changed between Year 1 and Year 2?

For products A, B, C and D combined, which region had a sales value different from the other regions in Year 2?

The 5 regions shown represent UK product sales, which is one- quarter of the value of US product sales and 50% of the value of Asian product sales. What are Year 2’s total product sales for all 3 territories combined?

Which region experienced the greatest change in its share of total UK sales between Year 1 and Year 2?

Next year, which liability is projected to have experienced the second highest percentage change in value compared with last year?

What is the average difference between the total Non-Current Liabilities and the total Current Liabilities for the 3 years shown (to the nearest £million)?

If the projected figures shown prove accurate and the same percentage changes occur for each liability in the year after next, what will the total Current Liabilities be in the year after next (to the nearest £million)?

The Pension payments figure for each year is based upon the following numbers of ex-employees drawing a pension: 8,155 (previous year); 8,240 (current year); 8,325 (next year). What is the average pension payable across the 3 years shown (to the nearest £1,000)?

Next year’s projected figures need to be corrected by adding an additional 4% for inflation. What is next year’s corrected total Non-Current Liabilities?

What was the global income for Ploche Inc in 2007 (to the nearest £10,000)?

Which of the following statements is true?

In which year up to 2010 did Quew plc experience a higher annual % growth than either Zwex Ltd or Ploche Inc?

In 2006 Zwex’s Global sales comprised European and non- European sales, which were in the ratio 3:4. What were Zwex’s European sales for 2006?

What was the global income for Quew plc in 2008 (to the nearest £100,000)?

From 2006 to 2007 Attributable profit increased at double the percentage rate as it did between 2005-2006. What was the Attributable profit figure for 2005?

If the target was to have an average profit (per unit) in excess of 50p, in which year or years was this achieved?

In 2011, if Adjusted earnings increase by an eighth and there is a 2:3 ratio of (2011 Adjusted earnings: 2011 Cash flow), what will be the Cash flow in 2011?

Which year had the lowest ratio of Adjusted earnings to Attributable profit?

Which year from 2007 onwards showed the greatest percentage change in Cash flow compared to the preceding year?