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Y Limited purchased a motor van with these costs: Purchase price $50,000; Delivery $4,500; Engine upgrade $6,000; 2-year maintenance contract $4,000; Annual licence fee $1,200. Depreciation: 20% straight-line. What are the total expenses in the statement of profit or loss?
Option B ($15,300) is correct.
Capital expenditure: $50,000 + $4,500 + $6,000 = $60,500
Depreciation = $60,500 × 20% = $12,100
Revenue expenditure: Maintenance (year 1 only) $4,000 ÷ 2 = $2,000 + Licence $1,200 = $3,200
Total expenses = $12,100 + $3,200 = $15,300
Pakistan's Expanded Programme on Immunization (EPI) currently protects children against 12 vaccine-preventable diseases:
- Tuberculosis (BCG)
- Poliomyelitis (OPV/IPV)
- Diphtheria
- Pertussis (Whooping cough)
- Tetanus
- Hepatitis B
- Haemophilus influenzae type b (Hib)
- Pneumococcal disease (PCV)
- Rotavirus diarrhea
- Measles
- Rubella
- Typhoid (recently added)
As a Head Nurse, knowing the current EPI schedule is mandatory for supervising vaccination services at community level.
In anti-defection strategies against brain drain, Compaq Computer's policy involves:
To combat brain drain, Compaq introduced a policy that revokes bonuses and other benefits to key executives if they take other employees with them when they quit. This prevents key personnel from causing further damage by recruiting talent when leaving.
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