WAEC Commerce Past Questions & Answers - Page 150

746.

The cost of goods sold divided by the average stock held during a trading period gives the

A.

gross profit

B.

net profit

C.

net sales

D.

rate of stock turnover

E.

sum of the opening and closing stock

Correct answer is D

No explanation has been provided for this answer.

747.

A common carrier is

A.

a car hire company

B.

one who engages in the transportation of passengers only

C.

an apprentice who helps his master to carry goods

D.

a dealer in various brands of vehicles

E.

one who engages in the transportation of goods and passengers for a fee

Correct answer is E

No explanation has been provided for this answer.

748.

Which of the following is issued to the exporter or his agent when the goods has been loaded in the ship?

A.

Bill of exchange

B.

Mate's reciept

C.

Ship's manifest

D.

Bill of sight

E.

Customs declaration form

Correct answer is B

No explanation has been provided for this answer.

749.

Which of the following is not a characteristic of Charter party?

A.

It is a contract for carriage by sea

B.

Its document shows freight charges and destination

C.

There are time, voyage and charter by demise

D.

The whole or part of a ship is leased

E.

An association of ship owners

Correct answer is E

No explanation has been provided for this answer.

750.

Which of the following is a disadvantage of air transport?

A.

High speed

B.

Less risk

C.

High cost

D.

Moves on schedule

E.

Conveys perishable goods

Correct answer is C

No explanation has been provided for this answer.