SAMPLE MULTIPLE CHOICE QUESTIONS

69. An increase in the telephone bill will result in:-

A A reduced gross profit only

B A reduced net profit only

C Reduced gross and net profits

D Unchanged profits

70. Which of the following is regarded as a standing cost:-

A Repairs to vehicles

B Fuel

C Driver’s overtime

D Vehicle Excise Duty

71. What organisation arranges the transport of goods, prepares the documents and obtains Customs clearance:-

A A sub-contractor

B A Clearing House

C A Freight Forwarder

D A Groupage operator

72. If vehicle costs are £9,000 and turnover is £45,000 what are the costs as a percentage of turnover:-

A 5%

B 15%

C 20%

D 25%

73. When checking fuel stock levels, present stock should equal:-

A Opening stock – deliveries from suppliers + issues to vehicles

B Opening stock + deliveries from suppliers – issues to vehicles

C Opening stock – deliveries from suppliers – issues to vehicles

D Opening stock + deliveries from suppliers + issues to vehicles