воскресенье, 24 июня 2018 г.

Test. VAT-Value Added Tax

Before proceeding to the solution of examples and problems be sure to read the theoretical part of the lesson 

VAT - Value Added Tax

VAT is 17.5% in this Exercise. 

 1. How much will a computer cost? 

£820 + VAT.

 а)  £965.50;      
 b)  £961.50;     
 c)  £963.50;      
 d)  £967.50.

 2. How much will a washing machine cost?

£450 + VAT.

 а)  £522.75;      
 b)  £528.75;     
 c)  £530.75;      
 d)  £526.75.

 3. How much will a cooker cost?

£630 + VAT.

 а)  £744.25;      
 b)  £738.25;     
 c)  £746.25;      
 d)  £740.25.

 4. Which digital radio is cheaper?
 а)  ;         
 b)  ‘sparks’;     
 c)  ‘electrics’;      
 d)  .

 5. Lionel has a checkup and a filling at the dentist. He is charged

£182 + VAT.

How much does Lionel have to pay?

 а)  £217.85;      
 b)  £213.85;     
 c)  £211.85;      
 d)  £215.85.

 6. Raneer has some new windows fitted. The windows cost

£2750 + VAT.

How much does Raneer pay?

 а)  £3235.25;     
 b)  £3233.25;     
 c)  £3238.25;     
 d)  £3231.25.

 7. Copy and complete the garage bill below.
 а)  £108.05 total;     
 b)  £108.15 total;     
 c)  £108.10 total;     
 d)  £108.30 total.

 8. Callie has a £400 limit. Can she afford to buy a dishwasher which costs

£360 + VAT ?

 а)  no;      
 b)  ;     
 c)  yes;      
 d)  .

 9. Mary’s grandparents offer her £300 towards a new music system. Mary has saved £200. She wants a music system which costs

£420 + VAT.

Has she cnough money to buy this? 

 а)  ;      
 b)  yes;     
 c)  ;      
 d)  no.

10. Copy and complete the bill for certain bathroom items.
 а)  £502.90 total;     
 b)  £502.85 total;     
 c)  £503.10 total;     
 d)  £502.70 total.

11. A TV costs 562 + VAT. Work out how much the TV costs altogether.

 а)  £660.34;     
 b)  £660.35;     
 c)  £660.50;     
 d)  £660.15.

12. A computer costs 899 + VAT. Work out how much the computer costs altogether.

 а)  £1056.32;     
 b)  £1056.30;     
 c)  £1056.34;     
 d)  £1056.33.
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Lesson 7. VAT-Value Added Tax

This is money added to the prices of goods and service. This money is collected by the government.
The usual rate of VAT is 17.5%. Fuel for homes is charged at a lower rate of 5%. Some things like books are zero-rated. This means there is no VAT on books.

EXAMPLE:

A TV costs £500 + VAT at 17.5%.

How much does the TV cost?
Test lesson 7
Other lessons:

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Test. Bank accounts

Before proceeding to the solution of examples and problems be sure to read the theoretical part of the lesson 

Bank accounns

 1. Pat has £56 in her account. Her bank will charge her £30 if she goes overdrawn. She pays out two cheques, one of £39.19 and another of £27. How much will she now owe the bank?

  а)  £41.13;      
 b)  £40.19;     
 c)  £40.17;      
 d)  £9.19.

  2. Zak’s bank has agreed that he may go up to £50 overdrawn without paying a penalty. If he breaks the agreement, he will have to pay a £35 charge. Zak has £32 in his account. He makes payments of £28, £16.29 and £34.96. How much will Zak now owe the bank?

  а)  £47.25;      
 b)  £49.25;     
 c)  £47.55;      
 d)  £45.25.

  3. Chloe has the same agreement with her bank as Zak in Question 2. Chloe has £93 in her account. She makes payments of £61.14, £73.06 and £25.32. How much will Chloe now owe the bank?

 а)  £116.54;      
 b)  £118.58;     
 c)  £118.52;      
 d)  £116.52.

  4. Lara has £.128.16 in her bank account. She makes payments of £17.11, £32.68 and £41.23. What is the biggest cheque she could now pay out without going overdrawn?

  а)  £38.16;      
 b)  £35.24;     
 c)  £37.14;      
 d)  £39.14.

 Colin sends the following cheque to has phone company.
By looking at the cheque earlier in this section, write down:

 5. The sort code.

  а)  32718425;     
 b)  17-26-19;     
 c)  417327;     
 d)  www.sb.co.uk.

  6. The bank account number.

 а)  17-26-19;     
 b)  www.sb.co.uk;     
 c)  32718425;     
 d)  417327.

  7. The website address for the bank.

  а)  www.sb.co.uk;     
 b)  417327;     
 c)  32718425;     
 d)  17-26-19.

  8. The cheque number.

  а)  www.sb.co.uk;     
 b)  32718425;     
 c)  17-26-19;     
 d)  417327.

  9. The bank will not cast this cheque. Explain why.

  а)  ;      
 b)  the amount in figures and words do not agree;     
 c)  ;      
 d)  the amount in figures and words agree.
10. For Questions
write down the correct amount of money for each box above.

  а)  £355.15;      
 b)  £353.15;     
 c)  £353.25;      
 d)  £357.55.

 11. For Questions
write down the correct amount of money for each box above.

  а)  £1042.92;     
 b)  £1044.88;     
 c)  £1046.98;     
 d)  £1044.98.

 12. For Questions
write down the correct amount of money for each box above.

  а)  £1016.34;     
 b)  £1012.34;     
 c)  £1016.44;     
 d)  £1018.54.

 13. For Questions
write down the correct amount of money for each box above.

  а)  £128.40;      
 b)  £120.60;     
 c)  £125.60;      
 d)  £125.80.

 14. For Questions
write down the correct amount of money for each box above.

  а)  £783.39;     
 b)  £785.29;     
 c)  £787.29;     
 d)  £785.27.

 15. For Questions
write down the correct amount of money for each box above.

  а)  £65;      
 b)  £75;     
 c)  £80;      
 d)  £60.

 16. For Questions
write down the correct amount of money for each box above.

  а)  £809.13;     
 b)  £803.03;     
 c)  £807.05;     
 d)  £807.03.

 17. For Questions
write down the correct amount of money for each box above.

  а)  £787.08;      
 b)  £785.02;     
 c)  £785.08;      
 d)  £783.14.

 18. For Questions
write down the correct amount of money for each box above.

  а)  £783.08;      
 b)  £785.08;     
 c)  £785.06;      
 d)  £787.28.

 19. Explain what ‘DD’ shows on a bank statement.

  а)  money taken to pay bills;     
 b)  money put into account;     
 c)  amount overdrawn (owed to bank);     
 d)  money taken out from a cash machine.

 20. Explain what ‘ATM’ shows on a bank statement.

  а)  money put into account;     
 b)  amount overdrawn (owed to bank);     
 c)  money taken out from a cash machine;     
 d)  money taken to pay bills.

 21. Explain what ‘D’ shows on a bank statement.

  а)  amount overdrawn (owed to bank);     
 b)  money taken out from a cash machine;     
 c)  money taken to pay bills;     
 d)  money put into account. 
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