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Answers practice test sole proprietorship 4 HAVO BECO
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Answers practice test sole proprietorship 4 HAVO BECO
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Oefentoets Antwoorden2p 1. Omzet (€ 120.000) ? = 250%
Inkoopwaarde van de omzet – 150% van 150% -
Brutowinst 100%
Dus: rekenen van 250% naar 100% € 120. x 100 = € 48.000
1p 2. Afnemerskrediet, want de afnemer betaalt eerder dan de leverancier de dienst
verleent. (Dus de afnemer geeft een krediet / schuld aan de leverancier).
4p 3.
2p 4. - Lease: 6.000 x 21% = 1.260
- Vooruitbetaalde bedragen: 2.200 x 9% = 198
- Inventaris: 2.500 x 21% = 525
- Voorraad: 103.200 x 21% = 21.672
- Te vorderen btw = 1.260 + 198 + 525 + 21.672 = 23.655
- Conclusie: opgegeven bedrag klopt niet
2p 5. 1/4 x 2.160.000 x 1,21 = € 653.400
3p 6. 432.000 x 0, x 2 x 1,21 = € 243.936
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