Weeks 13 – 24 Vehicle Taxation (4)
A recovery vehicle is taxed:
- 1.
A recovery vehicle is taxed:
- A.
At the same rate as a car
- B.
At a special rate of its own
- C.
At the same rate as Trade Plates
- D.
At the same rate as a goods vehicle of the same weight
Correct Answer
B. At a special rate of its own -
- 2.
An application for Trade Plates must be submitted to:
- A.
Vehicle Registration Office
- B.
Goods Vehicle Centre, Swansea
- C.
Department of Trade and Industry
- D.
Driver and Vehicle Licensing Authority, Swansea
Correct Answer
A. Vehicle Registration Office -
- 3.
A lorry on which the excise licence had expired was pushed from the yard onto the public highway for two days:
- A.
Because the vehicle was not driven an offence was not committed
- B.
The offence of using a vehicle without an excise licence was committed
- C.
No offence was committed because the vehicle was only left on the road for a short period
- D.
No offence was committed because the vehicle was not authorised on the ‘O’ licence
Correct Answer
B. The offence of using a vehicle without an excise licence was committed -
- 4.
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?
- A.
10 tonnes
- B.
12 tonnes
- C.
16 tonnes
- D.
3.5 tonnes
Correct Answer
B. 12 tonnes -
- 5.
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
- A.
1 & 2 only
- B.
1,2 & 3 only
- C.
1,2,3 & 4 only
- D.
1,2,3,4 & 5
Correct Answer
B. 1,2 & 3 only -
- 6.
Which city imposes a congestion charge on haulage vehicles entering a specified zone between certain hours?
- A.
London
- B.
Birmingham
- C.
Glasgow
- D.
Manchester
Correct Answer
A. London -
- 7.
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.
A toll on the Severn crossing eastbound journey only
- B.
A toll on the Severn crossing westbound journey only
- C.
A toll on the Severn crossing on the westbound journey plus the London Congestion Charge
- D.
A toll on the Severn crossing in both directions plus the London Congestion Charge
Correct Answer
C. A toll on the Severn crossing on the westbound journey plus the London Congestion Charge -
- 8.
Which of the following journeys involves a toll payment?
- A.
Bristol to Cardiff via M5 and M4
- B.
Oxford to Portsmouth via M40, M25 (anti-clockwise) and A3
- C.
Bristol to Brighton via M4, M25 (anti-clockwise) and M23
- D.
Goole to Leicester via M62, M18 and M1
Correct Answer
A. Bristol to Cardiff via M5 and M4 -
- 9.
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:
- A.
Debit note
- B.
Credit note
- C.
Supplementary invoice
- D.
Statement of accounts
Correct Answer
B. Credit note -
- 10.
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?
- A.
Bcad
- B.
Dbca
- C.
Abcd
- D.
Cbad
Correct Answer
A. Bcad -
- 11.
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?
- A.
The invoice
- B.
An advice note
- C.
The order form
- D.
The consignment note
Correct Answer
D. The consignment note -
- 12.
A Standing Order is a method of payment:
- A.
Using a banker’s cheque card
- B.
Whereby a bank will make regular fixed payment out of your account as directed
- C.
A customer can make irregular payments into your bank account
- D.
Using a credit card
Correct Answer
B. Whereby a bank will make regular fixed payment out of your account as directed -
- 13.
Business and Financial Management (12) Total capital employed in a business comprises:
- A.
Fixed plus current assets less current liabilities
- B.
Current assets less current liabilities
- C.
Total assets less long-term liabilities
- D.
Total assets less long-term liabilities
Correct Answer
A. Fixed plus current assets less current liabilities -
- 14.
A balance sheet at a given date is a statement showing the:
- A.
Detailed expenses of running a business
- B.
Assets and liabilities of a business
- C.
Sales and purchases of a business
- D.
Operating costs of running a business
Correct Answer
B. Assets and liabilities of a business -
- 15.
The ratio of liquid assets to current liabilities is obtained by calculating the:
- A.
Cash ratio
- B.
Current ratio
- C.
Working capital ratio
- D.
Liquidity ratio
Correct Answer
D. Liquidity ratio -
- 16.
Ithin a company’s balance sheet, which of the following is considered to be the most acceptable ‘current ratio’?
- A.
0.5:1
- B.
0.8:1
- C.
1:1
- D.
2:1
Correct Answer
D. 2:1 -
- 17.
An increase in the electricity bill will show as:
- A.
Increased expenditure in the balance sheet
- B.
Increased expenditure in the profit & loss account
- C.
Decrease revenue in the trading account
- D.
Decrease revenue in the profit & loss account
Correct Answer
B. Increased expenditure in the profit & loss account -
- 18.
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?
- A.
Lead time
- B.
Cost of item
- C.
Number of vehicles in fleet
- D.
Number of fitters employed
Correct Answer
A. Lead time -
- 19.
Which of the following describes cash flow?
- A.
Cash going out of the business to cover short term liabilities
- B.
Cash receipts less debts due to the business
- C.
The net pre-tax profit made by the business
- D.
Money received into and paid out by the business
Correct Answer
D. Money received into and paid out by the business -
- 20.
Assessment of a company’s corporation tax is based on which of the following?
- A.
Adjusted gross profit
- B.
Fixed assets
- C.
Capital gains
- D.
Adjusted net profit
Correct Answer
D. Adjusted net profit -
- 21.
The final balance of the above extract of a statement issued by an operator to a customer indicates that:
- A.
The operator owes the customer £10,000
- B.
The operator owes the customer £8,000
- C.
The customer owes the operator £8,000
- D.
The customer owes the operator £10,000
Correct Answer
D. The customer owes the operator £10,000 -
- 22.
The difference between the amounts shown on the balance sheet for current assets and current liabilities is known as the:
- A.
Net profit
- B.
Working capital
- C.
Shareholders’ equity
- D.
Capital employed
Correct Answer
B. Working capital -
- 23.
An increase in the wages bill (labour costs) to drivers will show as:
- A.
Decreased revenue in the profit and loss account
- B.
Increased expenditure in the balance sheet
- C.
Increased expenditure in the trading account
- D.
Decreased revenue in the trading account
Correct Answer
C. Increased expenditure in the trading account -
- 24.
One method that could be used to try and improve cash flow in your business would be to:
- A.
Offer long-term credit facilities to customers
- B.
Offer shorter periods of credit from suppliers
- C.
Offer cash discounts to customers
- D.
Offer larger trade discounts to customers
Correct Answer
C. Offer cash discounts to customers -
- 25.
Vehicle Costings (4) The running costs of a vehicle are determined:
- A.
On a tonnes basis
- B.
On a cost per km basis
- C.
As a daily standing cost
- D.
By specific allocation
Correct Answer
B. On a cost per km basis -
- 26.
Which of the following would be an indirect cost?
- A.
Telephone bill
- B.
Vehicle repairs and maintenance
- C.
Driver’s wages
- D.
Operator’s licence
Correct Answer
A. Telephone bill -
- 27.
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?
- A.
£1,303
- B.
£2,000
- C.
£2,696
- D.
£3,042
Correct Answer
B. £2,000 -
- 28.
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?
- A.
£20,800
- B.
£22,800
- C.
£24,800
- D.
£26,800
Correct Answer
A. £20,800 -
- 29.
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:
- A.
The residual value
- B.
An overhead
- C.
A running cost
- D.
A standing cost
Correct Answer
D. A standing cost -
- 30.
Which one of the following would be considered a standing cost when costing vehicle operations?driver’s bonu
- A.
Driver’s bonus
- B.
Driver’s overtime
- C.
Driver’s basic wage
- D.
Driver’s expenses
Correct Answer
C. Driver’s basic wage -
- 31.
A road haulage firms’ costs comprise the following: The total of the indirect costs is:
- A.
£25,000
- B.
£35,000
- C.
£40,000
- D.
£45,000
Correct Answer
C. £40,000 -
- 32.
Which one of the following would be classified as an overhead of a road transport firm?
- A.
Diesel for a goods vehicle
- B.
A set of new tyres for one of the goods vehicles
- C.
Rent and rates on the firm’s premises
- D.
Ferry charges
Correct Answer
C. Rent and rates on the firm’s premises -
- 33.
Which of the following best describes the term ‘marketing’?
- A.
The process of identifying and satisfying customers’ needs
- B.
The process of identifying and satisfying customers’ needs
- C.
Promotional material sent by direct mail to potential customers
- D.
Maximising the number of revenue earning fleet miles
Correct Answer
A. The process of identifying and satisfying customers’ needs -
- 34.
In relation to marketing, which of the following would be considered a source of secondary data?
- A.
Postal questionnaire
- B.
Face to face interviews
- C.
Telephone questionnaires
- D.
A company’s records on customers
Correct Answer
C. Telephone questionnaires -
- 35.
Which of the following is an example of a non-reactive survey?
- A.
Postal questionnaires
- B.
Telephone questionnaires
- C.
Personal interviews with prospective customers
- D.
Searching through reports, trade magazines, and your own sales information
Correct Answer
D. Searching through reports, trade magazines, and your own sales information -
- 36.
An operator carries out a ‘SWOT’ analysis. What does SWOT stand for?
- A.
Service, weakness, opportunities and threats
- B.
Strengths, willingness, opportunities and threats
- C.
Strengths, weaknesses, oppositions and threats
- D.
Strengths, weaknesses, oppositions and threats
Correct Answer
D. Strengths, weaknesses, oppositions and threats -
- 37.
Which of the following organisations is responsible for monitoring and enforcing legislation relating to noise pollution in relation to business premises?
- A.
Local authority for the relevant location
- B.
Noise Abatement Society
- C.
VOSA
- D.
Health & Safety Executive
Correct Answer
A. Local authority for the relevant location -
- 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
- A.
2 & 5 only
- B.
2 & 4 only
- C.
1,3 & 5 only
- D.
1,3 & 4 only
Correct Answer
D. 1,3 & 4 only -
- 39.
In England and Wales, the organisation charged with the legal responsibility for environmental protection is the:
- A.
Energy Saving Trust
- B.
Carbon Trust
- C.
Environment Agency
- D.
National Environmental Forum
Correct Answer
C. Environment Agency -
- 40.
What is the identifying number of the internationally recognised standard for good environmental practice?
- A.
BS 5750
- B.
BS7500
- C.
ISO 9001
- D.
ISO 14001
Correct Answer
D. ISO 14001 -
- 41.
Vehicle Insurance (4) An insurance policy does not come into effect until:
- A.
A certificate of insurance or cover note is issued
- B.
A receipt for the premium is forwarded to the insured
- C.
An insurance policy is issued
- D.
The premium is received by the insurance company
Correct Answer
A. A certificate of insurance or cover note is issued -
- 42.
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
- A.
1, 2 and 4 onlythe insurance policy
- B.
The certificate of ins2 and 5 only
- C.
2 and 4 only
- D.
2, 3, 4 and 5 only
Correct Answer
C. 2 and 4 only -
- 43.
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?
- A.
The Motor Insurers’ Bureau
- B.
The Insurance Ombudsman
- C.
The Highway Authority
- D.
The Association of British Insurers
Correct Answer
A. The Motor Insurers’ Bureau -
- 44.
An Operator’s motor vehicle insurance policy will be invalidated if:the business is being run by a receiver
- A.
The business is being run by a receiver
- B.
A copy of the insurance certificate has not been given to each driver
- C.
It was obtained by making a false statement
- D.
The driver involved in an accident was speeding
Correct Answer
C. It was obtained by making a false statement -
- 45.
A UK haulier would require CMR insurance for which of the following journeys?
- A.
Collecting a trailer in Birmingham for delivery to Glasgow
- B.
Collecting a container for delivery to Dover Docks, where the container would be removed from the vehicle
- C.
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
- D.
Taking his own goods to Milan
Correct Answer
C. 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 -
- 46.
Which of the following loads on three international journeys to Italy would be subject to the CMR Convention?
- A.
Consignment of household furniture
- B.
Consignment of office furniture
- C.
Parcels carried under a postal agreement
- D.
Own account goods
Correct Answer
D. Own account goods -
- 47.
Information Technology (2) GPS is:
- A.
A standard for transmission of electronic consignment notes
- B.
A system for mobile telecommunications
- C.
A system for the use of e-mail
- D.
A system which can be used to locate the position of a vehicle
Correct Answer
D. A system which can be used to locate the position of a vehicle -
- 48.
Organisations which keep personal data on employees must, under the Data Protection Act, register with:
- A.
The Information Commissioner
- B.
The DTI
- C.
OFCOM
- D.
The Equal Opportunities Commissioner
Correct Answer
A. The Information Commissioner -
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Current Version
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Mar 20, 2022Quiz Edited by
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Jun 10, 2013Quiz Created by
Roadtransport
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