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LET Reviewer: Mathematics Part 4

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LET Reviewer: Mathematics Part 4


Mathematics Part 4
91) How do you determine the total length of the clothing materials if there are 7 2/10 meter and 15 4/5 meter available?
a. 18 ½ m b. 23 m
c. 18 m d. 18 ¼ m

92) Eight men can paint a 3 unit army school building in 3 days. How many more units will 12 men pain of this building?
a. ½ b. 1 ½
c. 2 d. 1

93) Only 682 examinees passed in a Pharmacists Licensure Examination out of 2550 examinees. What is the passing percentage?
a. 26.5% b. 26%
c. 26.7% d. 26.8%

94) Convert this confiscated 8,000 grams of dangerous drugs into kilograms.
a. 8 kg c. 800 kg
b. 800 kg d. 80 kg

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95) A rice field is divided into four sections. Each section is 25 meters by 38 meters. Get the perimeter of each section.
a. 152 m b. 126 m
c. 156 m d. 146 m

96) Hacienda Rosita was to be decided among 22 tenants. Each tenant will be rewarded 6-hectares each. What was the area of Hacienda Rosita?
a. 152 hectares b. 132 hectares
c. 122 hectares d. 142 hectares

97) The host had only 8 ¼ gallons of ice cream to serve. Upon arrival of the guest she served 3 ½ gallons. How many gallons are left for the late corners?
a. 5 ¼ gallons b. 4 ½ gallons
c. 4 ¾ gallons d. 4 1/8 gallons

98) What is the product of (3+20) (4- 30)?
a. -598 b. 598
c. 59.8 d. 5.98

99) The first prize of ₱40,000,000 was shared by 16 winners. How much will each claim?
a. ₱2,500,000.00
b. ₱2,800,000.00
c. ₱3,000,000.00
d. ₱2,700,000.00

100) The harvest of corn is ₱8.00 per kilograms. The whole harvest total worth is ₱10,000.00. How many kilograms was the corn harvest?
a. 1,050 kg b. 1,250 kg
c. 2,000 kg d. 2,250 kg

101) Find the profit of Weng's water refilling business with revenue of ₱56,000,000 and costs of ₱42,000,000.
a. ₱14,000,000 b. ₱140,000
c. ₱1,400,000 d. ₱14,000

102) Norma's food stall has costs of ₱2,900. Her total food sales are ₱11,600. What percent of her food sales do the food costs represent?
a. 20% b. 25%
c. 27% d. 30%

103) Marvin needs 250 cookies for a buffet. He will make oatmeal raisin, macaroons, and chocolate chunk cookies. He wants 25% of the cookies to be oatmeal raisin and 15% of the cookies to be macaroons. How many chocolate chunk cookies must Marvin bake?
a. 150 b. 125
c. 140 d. 100

104) If a shirt is marked down 25%, what will the purchase price be?
a. ₱25
b. 75% of its original price
c. 50% off
d. ₱75

105) A customer places a special order through 480 Furniture Store. The list price in the manufacturer's catalog is ₱1,600. 480 Furniture receives a 35% trade discount. What is the net price for the furniture order?
a. ₱560 b. ₱1,535
c. ₱1,565 d. ₱1,040

106) Ron's Manufacturing offers discounts on most of its products. What is the trade discount rate on an item with a list price of ₱16.79 and a net price of ?₱2.42?
a. 22% b. 26%
c. 54% d. 74%

107) What type of financial statement summarizes the information concerning the cash inflows and outflows during a particular period?
a. Balance sheet
b. Statement cash flows
c. Income statement
d. Statement of retained earning

108) Closing entries are made:
a. so that financial statements can be made
b. in order to terminate the business as an operating entity
c. in order to transfer net income/loss and owner's drawings to the owner's capital account
d. so that all assets, liabilities, and owner's capital accounts will have zero balances when the next accounting period starts

109) Suppliers who allow business to receive goods and services before paying for them are known as:
a. Finance companies
b. Leasing companies
c. Trade companies
d. Trade debtors

110) Which of the following is an example of external finance?
a. Disposal by a business of surplus assets
b. Bank loan
c. Day to day cash from sales to customers
d. Money loaned from trade
suppliers through extended credit

111) A shareholder sells his shares for more than he paid for them. This is known as:
a. Capital gain
b. Profit on disposal
c. God deal
d. Capital allowance

112) The point at which the level of sales of a business exactly equals its costs is known as the:
a. Break-even point
b. Insolvency point
c. Start-up stage
d. Profit point

113) Working capital is:
a. Current Assets-Current Liabilities
b. Notes Payable
c. Current Liabilities
d. Accounts Payable

114) Which of the following does not appear in a Balance Sheet?
a. Cash
b. Equipment
c. Accounts Payable
d. Depreciation Expense

115) Adjusting entries are used to:
a. close the books
b. record accruals
c. correct errors
d. all of the listed answers are correct

116) Net Income or Profit results from:
a. revenues exceeding expenses
b. assets exceeding liabilities
c. expenses exceeding revenues
d. liabilities exceeding assets

117) Assets are normally recorded at:
a. cost
b. appraised value
c. market value
d. management's estimated value

118) Which financial report measures results for a period of time?
a. Balance Sheet
b. Income Statement
c. Trial Balance
d. All of the listed answers

119) Using the double entry system, every business transaction _________.
a. affects two or more accounts
b. affects only asset accounts
c. affects only one account
d. affects only income statement

120) A debt incurred by buying goods or services from a supplier on credit is called _________.
a. property
b. accounts payable
c. an expense
d. accounts receivable


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