Weeks 13 – 24 Vehicle Taxation (4)

48 Questions | Attempts: 72
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    Which city imposes a congestion charge on haulage vehicles entering a specified zone  between certain hours?

    • London
    • Birmingham
    • Glasgow
    • Manchester
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Weeks 13 24 Vehicle Taxation (4) - Quiz
About This Quiz

A recovery vehicle is taxed:

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  • 2. 

    In England and Wales, the organisation charged with the legal responsibility for environmental protection is the:

    • Energy Saving Trust

    • Carbon Trust

    • Environment Agency

    • National Environmental Forum

    Correct Answer
    A. Environment Agency
  • 3. 

    Information Technology (2) GPS is:

    • A standard for transmission of electronic consignment notes

    • A system for mobile telecommunications

    • A system for the use of e-mail

    • A system which can be used to locate the position of a vehicle

    Correct Answer
    A. A system which can be used to locate the position of a vehicle
  • 4. 

    Commercial Conduct of Business (4) A transport operator discovers on checking through copy invoices that a customer has been overcharged.   In order to correct the mistake she will send the customer a:

    • Debit note

    • Credit note

    • Supplementary invoice

    • Statement of accounts

    Correct Answer
    A. Credit note
  • 5. 

    A Standing Order is a method of payment:

    • Using a banker’s cheque card

    • Whereby a bank will make regular fixed payment out of your account as directed

    • A customer can make irregular payments into your bank account

    • Using a credit card

    Correct Answer
    A. Whereby a bank will make regular fixed payment out of your account as directed
  • 6. 

    Which one of the following would be considered a standing cost when costing vehicle operations?driver’s bonu

    • Driver’s bonus

    • Driver’s overtime

    • Driver’s basic wage

    • Driver’s expenses

    Correct Answer
    A. Driver’s basic wage
  • 7. 

    Vehicle Costings (4) The running costs of a vehicle are determined:

    • On a tonnes basis

    • On a cost per km basis

    • As a daily standing cost

    • By specific allocation

    Correct Answer
    A. On a cost per km basis
  • 8. 

    Which of the following journeys involves a toll payment?

    • Bristol to Cardiff via M5 and M4

    • Oxford to Portsmouth via M40, M25 (anti-clockwise) and A3

    • Bristol to Brighton via M4, M25 (anti-clockwise) and M23

    • Goole to Leicester via M62, M18 and M1

    Correct Answer
    A. Bristol to Cardiff via M5 and M4
  • 9. 

    A customer denies having received certain goods. You investigate and find proof that the goods were delivered.   You decide to send a copy of the document he signed on receipt of the goods.  Which copy document do you send him?

    • The invoice

    • An advice note

    • The order form

    • The consignment note

    Correct Answer
    A. The consignment note
  • 10. 

    A UK haulier would require CMR insurance for which of the following journeys?

    • Collecting a trailer in Birmingham for delivery to Glasgow

    • Collecting a container for delivery to Dover Docks, where the container would be removed from the vehicle

    • A hire and reward haulier collecting a fully loaded semi-trailer for delivery to docks for onward journey to Milan via Dover, using a RO/RO ferry

    • Taking his own goods to Milan

    Correct Answer
    A. A hire and reward haulier collecting a fully loaded semi-trailer for delivery to docks for onward journey to Milan via Dover, using a RO/RO ferry
  • 11. 

    A lorry on which the excise licence had expired was pushed from the yard onto the public highway for two days:

    • Because the vehicle was not driven an offence was not committed

    • The offence of using a vehicle without an excise licence was committed

    • No offence was committed because the vehicle was only left on the road for a short period

    • No offence was committed because the vehicle was not authorised on the ‘O’ licence

    Correct Answer
    A. The offence of using a vehicle without an excise licence was committed
  • 12. 

    Vehicle Insurance (4) An insurance policy does not come into effect until:

    • A certificate of insurance or cover note is issued

    • A receipt for the premium is forwarded to the insured

    • An insurance policy is issued

    • The premium is received by the insurance company

    Correct Answer
    A. A certificate of insurance or cover note is issued
  • 13. 

    The following forms are all used in business transactions: a. invoice b. quotation c. order     d. cash receipt   Which of the following indicates the correct sequence for their use?

    • Bcad

    • Dbca

    • Abcd

    • Cbad

    Correct Answer
    A. Bcad
  • 14. 

    Ithin a company’s balance sheet, which of the following is considered to be the most acceptable ‘current ratio’?

    • 0.5:1

    • 0.8:1

    • 1:1

    • 2:1

    Correct Answer
    A. 2:1
  • 15. 
    A road haulage firms’ costs comprise the following: The total of the indirect costs is: - ProProfs

    A road haulage firms’ costs comprise the following: The total of the indirect costs is:

    • £25,000

    • £35,000

    • £40,000

    • £45,000

    Correct Answer
    A. £40,000
  • 16. 

    Which of the following organisations is responsible for monitoring and enforcing legislation relating to noise pollution in relation to business premises?

    • Local authority for the relevant location

    • Noise Abatement Society

    • VOSA

    • Health & Safety Executive

    Correct Answer
    A. Local authority for the relevant location
  • 17. 

    Which of the following describes cash flow?

    • Cash going out of the business to cover short term liabilities

    • Cash receipts less debts due to the business

    • The net pre-tax profit made by the business

    • Money received into and paid out by the business

    Correct Answer
    A. Money received into and paid out by the business
  • 18. 

    An Operator’s motor vehicle insurance policy will be invalidated if:the business is being run by a receiver

    • The business is being run by a receiver

    • A copy of the insurance certificate has not been given to each driver

    • It was obtained by making a false statement

    • The driver involved in an accident was speeding

    Correct Answer
    A. It was obtained by making a false statement
  • 19. 

    A recovery vehicle is taxed:

    • At the same rate as a car

    • At a special rate of its own

    • At the same rate as Trade Plates

    • At the same rate as a goods vehicle of the same weight

    Correct Answer
    A. At a special rate of its own
  • 20. 

    The ratio of liquid assets to current liabilities is obtained by calculating the:

    • Cash ratio

    • Current ratio

    • Working capital ratio

    • Liquidity ratio

    Correct Answer
    A. Liquidity ratio
  • 21. 

    Which of the following factors would be taken into account when deciding to re-order an essential fast moving spare part for a vehicle from stock?

    • Lead time

    • Cost of item

    • Number of vehicles in fleet

    • Number of fitters employed

    Correct Answer
    A. Lead time
  • 22. 

    Road Charging (4) From the list below, identify the infrastructures on which tolls are levied in at least one direction: 1. The Dartford Crossing 2. The Severn Bridge 3. The Humber Bridge 4. The Thelwall Viaduct 5. The Newbury Bypass

    • 1 & 2 only

    • 1,2 & 3 only

    • 1,2,3 & 4 only

    • 1,2,3,4 & 5

    Correct Answer
    A. 1,2 & 3 only
  • 23. 

    What is the identifying number of the internationally recognised standard for good environmental practice?

    • BS 5750

    • BS7500

    • ISO 9001

    • ISO 14001

    Correct Answer
    A. ISO 14001
  • 24. 

    Which of the following loads on three international journeys to Italy would be subject to the CMR Convention?

    • Consignment of household furniture

    • Consignment of office furniture

    • Parcels carried under a postal agreement

    • Own account goods

    Correct Answer
    A. Own account goods
  • 25. 

    Which one of the following would be classified as an overhead of a road transport firm?

    • Diesel for a goods vehicle

    • A set of new tyres for one of the goods vehicles

    • Rent and rates on the firm’s premises

    • Ferry charges

    Correct Answer
    A. Rent and rates on the firm’s premises
  • 26. 

    An operator takes a load from Cardiff and delivers to an address in Central London at 09.00 on Monday morning, returning to Cardiff the same day. The route used is the A48, M4 and A4 in each direction. In addition to the vehicle’s normal standing and running costs, what other charges and tolls would be payable on this day’s work?

    • A toll on the Severn crossing eastbound journey only

    • A toll on the Severn crossing westbound journey only

    • A toll on the Severn crossing on the westbound journey plus the London Congestion Charge

    • A toll on the Severn crossing in both directions plus the London Congestion Charge

    Correct Answer
    A. A toll on the Severn crossing on the westbound journey plus the London Congestion Charge
  • 27. 

    A balance sheet at a given date is a statement showing the:

    • Detailed expenses of running a business

    • Assets and liabilities of a business

    • Sales and purchases of a business

    • Operating costs of running a business

    Correct Answer
    A. Assets and liabilities of a business
  • 28. 

    The owner of a house demolished by a run-away lorry, discovers that the vehicle was not covered by any insurance.  By whom is a claim likely to be settled?

    • The Motor Insurers’ Bureau

    • The Insurance Ombudsman

    • The Highway Authority

    • The Association of British Insurers

    Correct Answer
    A. The Motor Insurers’ Bureau
  • 29. 

    Organisations which keep personal data on employees must, under the Data Protection Act, register with:

    • The Information Commissioner

    • The DTI

    • OFCOM

    • The Equal Opportunities Commissioner

    Correct Answer
    A. The Information Commissioner
  • 30. 

    At the start of the month the fuel stocks held valued £346.   During the period £2,348 of fuel was received.  The final check showed that £694 of fuel was held.  What is the value of the fuel used?

    • £1,303

    • £2,000

    • £2,696

    • £3,042

    Correct Answer
    A. £2,000
  • 31. 

    The difference between the amounts shown on the balance sheet for current assets and current liabilities is known as the:

    • Net profit

    • Working capital

    • Shareholders’ equity

    • Capital employed

    Correct Answer
    A. Working capital
  • 32. 
    The final balance of the above extract of a statement issued by an operator to a customer indicates that: - ProProfs

    The final balance of the above extract of a statement issued by an operator to a customer indicates that:

    • The operator owes the customer £10,000

    • The operator owes the customer £8,000

    • The customer owes the operator £8,000

    • The customer owes the operator £10,000

    Correct Answer
    A. The customer owes the operator £10,000
  • 33. 

    A new Volvo costing £34,000 has 6 wheels with tyres worth £250 each.  It is to be written down at 20% per annum.  What is the value after 2 years, using the reducing balance methods of depreciation?

    • £20,800

    • £22,800

    • £24,800

    • £26,800

    Correct Answer
    A. £20,800
  • 34. 

    Which of the following is an example of a non-reactive survey?

    • Postal questionnaires

    • Telephone questionnaires

    • Personal interviews with prospective customers

    • Searching through reports, trade magazines, and your own sales information

    Correct Answer
    A. Searching through reports, trade magazines, and your own sales information
  • 35. 

    Which of the following documents are accepted as proof of vehicle insurance? 1.    the insurance policy 2.    the certificate of insurance 3.    a cheque stub 4.    the cover note 5    the receipt for payment of the premium

    • 1, 2 and 4 onlythe insurance policy

    • The certificate of ins2 and 5 only

    • 2 and 4 only

    • 2, 3, 4 and 5 only

    Correct Answer
    A. 2 and 4 only
  • 36. 

    An increase in the electricity bill will show as:

    • Increased expenditure in the balance sheet

    • Increased expenditure in the profit & loss account

    • Decrease revenue in the trading account

    • Decrease revenue in the profit & loss account

    Correct Answer
    A. Increased expenditure in the profit & loss account
  • 37. 

    Assessment of a company’s corporation tax is based on which of the following?

    • Adjusted gross profit

    • Fixed assets

    • Capital gains

    • Adjusted net profit

    Correct Answer
    A. Adjusted net profit
  • 38. 

    Which of the following would help to reduce air pollution caused by trucks and buses?  1.    Euro 4 engines 2.    Hush kits 3.    LNG or CNG powered engines 4.    Particulate traps 5.    Air brake silencers

    • 2 & 5 only

    • 2 & 4 only

    • 1,3 & 5 only

    • 1,3 & 4 only

    Correct Answer
    A. 1,3 & 4 only
  • 39. 

    One method that could be used to try and improve cash flow in your business would be to:

    • Offer long-term credit facilities to customers

    • Offer shorter periods of credit from suppliers

    • Offer cash discounts to customers

    • Offer larger trade discounts to customers

    Correct Answer
    A. Offer cash discounts to customers
  • 40. 

    What threshold must the gross weight of a goods vehicle exceed before excise duty calculations take into consideration the number of axles on the vehicle?

    • 10 tonnes

    • 12 tonnes

    • 16 tonnes

    • 3.5 tonnes

    Correct Answer
    A. 12 tonnes
  • 41. 

    Which of the following would be an indirect cost?

    • Telephone bill

    • Vehicle repairs and maintenance

    • Driver’s wages

    • Operator’s licence

    Correct Answer
    A. Telephone bill
  • 42. 

    In relation to marketing, which of the following would be considered a source of secondary data?

    • Postal questionnaire

    • Face to face interviews

    • Telephone questionnaires

    • A company’s records on customers

    Correct Answer
    A. Telephone questionnaires
  • 43. 

    Business and Financial Management (12)   Total capital employed in a business comprises:

    • Fixed plus current assets less current liabilities

    • Current assets less current liabilities

    • Total assets less long-term liabilities

    • Total assets less long-term liabilities

    Correct Answer
    A. Fixed plus current assets less current liabilities
  • 44. 

    An application for Trade Plates must be submitted to:

    • Vehicle Registration Office

    • Goods Vehicle Centre, Swansea

    • Department of Trade and Industry

    • Driver and Vehicle Licensing Authority, Swansea

    Correct Answer
    A. Vehicle Registration Office
  • 45. 

    An increase in the wages bill (labour costs) to drivers will show as:

    • Decreased revenue in the profit and loss account

    • Increased expenditure in the balance sheet

    • Increased expenditure in the trading account

    • Decreased revenue in the trading account

    Correct Answer
    A. Increased expenditure in the trading account
  • 46. 

    When calculating depreciation for a vehicle, the cost of the tyres is subtracted from the cost price of the vehicle.  This is because the tyres are depreciated separately as:

    • The residual value

    • An overhead

    • A running cost

    • A standing cost

    Correct Answer
    A. A standing cost
  • 47. 

    Which of the following best describes the term ‘marketing’?

    • The process of identifying and satisfying customers’ needs

    • The process of identifying and satisfying customers’ needs

    • Promotional material sent by direct mail to potential customers

    • Maximising the number of revenue earning fleet miles

    Correct Answer
    A. The process of identifying and satisfying customers’ needs
  • 48. 

    An operator carries out a ‘SWOT’ analysis. What does SWOT stand for?

    • Service, weakness, opportunities and threats

    • Strengths, willingness, opportunities and threats

    • Strengths, weaknesses, oppositions and threats

    • Strengths, weaknesses, oppositions and threats

    Correct Answer
    A. Strengths, weaknesses, oppositions and threats

Quiz Review Timeline (Updated): Mar 20, 2022 +

Our quizzes are rigorously reviewed, monitored and continuously updated by our expert board to maintain accuracy, relevance, and timeliness.

  • Current Version
  • Mar 20, 2022
    Quiz Edited by
    ProProfs Editorial Team
  • Jun 10, 2013
    Quiz Created by
    Roadtransport
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