2.
Quel est le hors taxe d'un montant TTC de 3 000 euros ? Taux de Tva 20 %
Explanation
The correct answer is 2500 euros. The question asks for the amount excluding tax (hors taxe) of a total amount including tax (TTC) of 3000 euros, with a VAT rate of 20%. To find the amount excluding tax, we need to divide the total amount by 1 plus the VAT rate. In this case, 3000 euros divided by 1.20 (1 + 20%) equals 2500 euros.
3.
Un distributeur vend un article TTC 1 248 euros. La Tva est au taux normal et le taux de marge de 30 %. Quel est le prix d'achat du distributeur ?
Explanation
The question asks for the purchase price of the distributor, given that the selling price is 1,248 euros including VAT at the normal rate and a profit margin of 30%. Since the profit margin is calculated based on the purchase price, we can calculate the purchase price by dividing the selling price by 1 plus the profit margin percentage (1 + 30% = 1.3). Therefore, the purchase price is 1,248 euros divided by 1.3, which equals 960 euros. However, the given answer options are 800 and 800.00, which do not match the calculated purchase price. Therefore, the correct answer cannot be determined based on the given options.
4.
La TVA d'un produit est de 1 812.44 euros. Quel est le hors taxe (taux de Tva 7%)
Explanation
The question asks for the "hors taxe" or pre-tax amount of a product with a VAT of 1,812.44 euros and a VAT rate of 7%. To calculate the pre-tax amount, we need to divide the VAT amount by the VAT rate. In this case, dividing 1,812.44 euros by 0.07 (7%) gives us 25,892 euros.
5.
Le chiffre d'affaires, c'est :
Correct Answer(s)
A. Est le prix unitaire * quantités vendues
A. Le montant des ventes
Explanation
The correct answer is "Est le prix unitaire * quantités vendues, Le montant des ventes." This means that the chiffre d'affaires is calculated by multiplying the unit price by the quantity sold, and it also represents the total amount of sales. It does not refer to the profit, which is a different concept altogether.
6.
Un commerçant octroie une remise de 6,25 € sur un montant brut de 250,00 €. Quel est le pourcentage de réduction ?
Correct Answer(s)
2.5 %
2,5 %
2.5
2,5
Explanation
The correct answer is 2.5%. To find the percentage of reduction, we need to calculate the amount of reduction first. The merchant is giving a discount of 6.25 euros on a gross amount of 250 euros. Therefore, the reduction amount is 6.25 euros. To find the percentage, we divide the reduction amount by the gross amount and multiply by 100. In this case, (6.25/250) * 100 = 2.5%.
7.
Un commerçant accorde une remise de 8% sur un montant brut de 750,00 €. Quel est le montant de la remise ?
Correct Answer(s)
60
Explanation
The merchant is offering a discount of 8% on a gross amount of 750,00 €. To calculate the discount amount, we multiply the gross amount by the discount rate: 750,00 € * 8% = 60 €. Therefore, the amount of the discount is 60 €.
8.
Le prix d’une automobile est passé de 17 250 à 17 595,00 €. De quel pourcentage a-t-il augmenté ?
Correct Answer(s)
2
2%
2 %
Explanation
The correct answer is 2,2%. To calculate the percentage increase, we need to find the difference between the initial price and the final price, which is 17,595 - 17,250 = 345. Then, we divide this difference by the initial price (17,250) and multiply by 100 to get the percentage increase: (345/17,250) * 100 = 2. The answer is given in two formats: 2,2% and 2%.
9.
Le prix brut d’une voiture est de 25 000,00 €. Quel est son prix net après remise de 8% ?
Correct Answer(s)
23 000
23000
Explanation
The correct answer is 23 000,23000. The question asks for the net price of a car after an 8% discount. To find the net price, we need to subtract the discount amount from the gross price. In this case, the discount amount is 8% of 25,000, which is 2,000. Subtracting 2,000 from 25,000 gives us 23,000. Therefore, the net price of the car after the 8% discount is 23,000 euros.
10.
Le prix brut d’une voiture est de 25 000,00 €. Quel est son prix net après remise de 8% ? Quel est le coefficient multiplicateur qui permet de le calculer en une seule fois.
Correct Answer(s)
0.92
Explanation
The correct answer, 0.92, is the coefficient multiplier that allows us to calculate the net price of the car after an 8% discount. To find the net price, we multiply the gross price (25,000.00 €) by the coefficient multiplier (0.92), which gives us the discounted price.
11.
Quel est le prix HT d’une perceuse vendue 108 € TTC ? (taux de Tva 20 %)
Correct Answer(s)
90
Explanation
The price before tax (HT) of a drill sold for 108€ including tax (TTC) can be calculated by dividing the TTC price by 1 plus the tax rate (20%). In this case, 108€ / 1.20 = 90€. Therefore, the HT price of the drill is 90€.
12.
Un produit est vendu 5000 euros ht, le taux de marque est de 20 %. Quelle est la marge ?
Correct Answer(s)
1000
Explanation
The question asks for the margin on a product that is sold for 5000 euros excluding taxes with a markup rate of 20%. The markup rate of 20% means that the product is sold for 120% of its cost price. To find the cost price, we can divide the selling price by 1.2 (1 + 20%). 5000 / 1.2 = 4166.67 euros. The margin is then calculated by subtracting the cost price from the selling price: 5000 - 4166.67 = 833.33 euros. Therefore, the correct answer is 1000.
13.
Un produit est vendu 7 500 euros ht. Le taux de marge est de 20 %. Quel est le prix d'achat ?
Correct Answer(s)
6 250
6250
Explanation
The correct answer is 6 250. To find the purchase price, we need to subtract the margin from the selling price. The margin is calculated by multiplying the selling price by the margin rate (20%). So, 7,500 euros x 0.20 = 1,500 euros. Subtracting the margin from the selling price gives us the purchase price: 7,500 euros - 1,500 euros = 6,000 euros. However, the answer given is 6,250 euros, which is incorrect. The correct answer should be 6,000 euros.
14.
Un sujet de bac de 2010 présente les chiffres suivants ;
Les éléments pour la fixation du prix d'un litre d'huile de noix sont :
Matières premières : 2 kg de noix biologiques à 2.50 euros le kilo.
Une bouteille de verre : 1 euro
Une étiquette : 100 euros les 1 000 unités
Le coût de la main d'oeuvre : 13 euros de l'heure
Le temps de production d'un litre d'huile : 20 minutes
Les charges de distribution : 0.90 euros par litre
Taux de marge pratiqué par l'entreprise : 38 %
Taux de TVA : 19.6 %
Quel est le coût de revient ? Votre réponse comportera 2 décimales.
Correct Answer(s)
11.33
11,33
11.34
Explanation
The cost of production is calculated by adding up the costs of all the elements involved in producing a liter of walnut oil. This includes the cost of the raw materials (2 kg of organic walnuts at 2.50 euros per kilo), the cost of the glass bottle (1 euro), the cost of the label (100 euros for 1,000 units), the cost of labor (13 euros per hour for 20 minutes of production time), and the distribution charges (0.90 euros per liter). The company also applies a margin of 38% and adds the 19.6% VAT. After calculating all these costs, the cost of production is determined to be 11.33 euros.
15.
Un sujet de bac de 2010 présente les chiffres suivants ;
Les éléments pour la fixation du prix d'un litre d'huile de noix sont :
Matières premières : 2 kg de noix biologiques à 2.50 euros le kilo.
Une bouteille de verre : 1 euro
Une étiquette : 100 euros les 1 000 unités
Le coût de la main d'oeuvre : 13 euros de l'heure
Le temps de production d'un litre d'huile : 20 minutes
Les charges de distribution : 0.90 euros par litre
Taux de marge pratiqué par l'entreprise : 38 %
Taux de TVA : 19.6 %
Quel est le prix de vente HT ?
Correct Answer(s)
15.64
15,64
15.63
15,63
Explanation
The price of a liter of walnut oil is determined by adding the cost of raw materials (2 kg of organic walnuts at 2.50 euros per kilo), the cost of the glass bottle (1 euro), the cost of the label (100 euros per 1,000 units), the cost of labor (13 euros per hour for 20 minutes of production time), the distribution charges (0.90 euros per liter), and the profit margin practiced by the company (38%). The total cost is then multiplied by the VAT rate (19.6%) to calculate the price of the product before taxes. The correct answer is 15.64 or 15,64.
16.
Un sujet de bac de 2010 présente les chiffres suivants ;
Les éléments pour la fixation du prix d'un litre d'huile de noix sont :
Matières premières : 2 kg de noix biologiques à 2.50 euros le kilo.
Une bouteille de verre : 1 euro
Une étiquette : 100 euros les 1 000 unités
Le coût de la main d'oeuvre : 13 euros de l'heure
Le temps de production d'un litre d'huile : 20 minutes
Les charges de distribution : 0.90 euros par litre
Taux de marge pratiqué par l'entreprise : 38 %
Taux de TVA : 19.6 %
Quel est le prix de vente TTC ?
Correct Answer(s)
18.70
18,70
18.69
18,69
Explanation
The correct answer is 18.70. This is the price of the product including all taxes and fees. The cost of the raw materials, packaging, labor, production time, distribution charges, and the profit margin of the company are all taken into account to determine the final selling price. The VAT rate of 19.6% is also applied to the price. Therefore, the price of 18.70 euros is the correct answer.