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Identification of Profit And Loss Account Items - SS1 Accounting Past Questions and Answers - page 1

1

What does revenue include in a profit and loss account?

A

The cost of goods sold

B

The money a company earned during the period

C

The expenses incurred by a company

correct option: b
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2

What is the difference between revenue and gross profit in a profit and loss account?

A

Revenue is the money earned by a company, and gross profit is the revenue minus operating expenses.

B

Revenue is the money earned by a company, and gross profit is the revenue minus the cost of goods sold.

C

Revenue and gross profit are the same thing.

correct option: b
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3

What are operating expenses in a profit and loss account?

A

The costs incurred by a company to operate its business, such as rent and salaries.

B

The costs incurred by a company to produce its products or services.

C

The non-operating items that affect a company's profit or loss.

correct option: a
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4

What is the purpose of other income and expenses in a profit and loss account?

A

To show the direct costs of producing a company's products or services.

B

To show the non-operating items that affect a company's profit or loss.

C

To show the difference between the revenue and the expenses.

correct option: b
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5

What does net profit or loss represent in a profit and loss account?

A

The total profit or loss made by a company during the period.

B

The difference between the gross profit and the operating expenses.

C

The difference between the revenue and the cost of goods sold.

correct option: a
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6

What is the difference between gross profit and operating profit in a profit and loss account?

Gross profit is the revenue minus the cost of goods sold while operating profit is the gross profit minus the operating expenses.

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7

What is the purpose of analyzing the items in a profit and loss account?

To gain insight into a company's financial performance, identify areas for improvement, and make informed decisions about future investments and strategies.

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