Schreinermeister in HFP Practice Questions - Schreinermeisterin Schreinermeister mit eidgenössischem Diplom (HFP) Maître menuisier-ébéniste Exam - Schreinermeister in HFP Practice Questions - Schreinermeisterin Schreinermeister mit eidgenössischem Diplom (HFP) Maître menuisier-ébéniste Exam

Question 1

In Swiss corporate finance and accounting for joinery enterprises, how is the Quick Ratio (Liquiditätsgrad 2) calculated, and what is the standard target benchmark for a healthy woodworking company?

(Flüssige Mittel + kurzfristige Forderungen) / Kurzfristiges Fremdkapital × 100%; Target: ≥ 100% (Flüssige Mittel + Vorräte) / Kurzfristiges Fremdkapital × 100%; Target: ≥ 150% Flüssige Mittel / Kurzfristiges Fremdkapital × 100%; Target: ≥ 50% (Gesamtes Umlaufvermögen - Vorräte) / Gesamtkapital × 100%; Target: ≥ 80%

Correct Answer:

(Flüssige Mittel + kurzfristige Forderungen) / Kurzfristiges Fremdkapital × 100%; Target: ≥ 100%

Question 2

A joinery workshop plans a new series of custom fitted wardrobes. The fixed costs (Fixkosten) for the production line amount to CHF 360,000 per year. The variable costs (variable Stückkosten) per wardrobe are CHF 1,600, and the net selling price per wardrobe is CHF 2,400. What is the quantitative break-even point (mengenmässige Nutzschwelle)?

450 wardrobes 225 wardrobes 600 wardrobes 150 wardrobes

Correct Answer:

450 wardrobes

Question 3

When evaluating an investment in a new 5-axis CNC machining center costing CHF 420,000, why is the Net Present Value method (Kapitalwertmethode / NPV) superior to the static payback period (statische Amortisationsrechnung)?

NPV discounts future cash flows using the weighted cost of capital (Kalkulationszinssatz), accounting for the time value of money and cash flows beyond the payback period NPV uses accounting depreciation and book profits instead of actual cash inflows and outflows NPV ignores residual asset values (Liquidationserlös) to ensure a conservative statutory Swiss tax valuation NPV is simpler to calculate manually because it assumes interest rates remain constant at 0%

Correct Answer:

NPV discounts future cash flows using the weighted cost of capital (Kalkulationszinssatz), accounting for the time value of money and cash flows beyond the payback period

Question 4

Under the mandatory Swiss collective bargaining agreement for the joinery trade (Gesamtarbeitsvertrag für das Schreinergewerbe / GAV Schreinergewerbe), what is the standard weekly gross working time (wöchentliche Arbeitszeit) based on the annualized working time model?

41.5 hours per week (2,166 hours per year gross) 40.0 hours per week (2,088 hours per year gross) 43.0 hours per week (2,244 hours per year gross) 38.5 hours per week (2,009 hours per year gross)

Correct Answer:

41.5 hours per week (2,166 hours per year gross)

Question 5

How does Swiss employment law distinguish between contractual overtime (Überstunden nach OR Art. 321c) and statutory excess hours (Überzeit nach Arbeitsgesetz ArG Art. 12/13) in a joinery company?

Überstunden is hours worked beyond contractual 41.5 hours up to the statutory maximum of 50 hours/week (ArG); Überzeit is hours exceeding the statutory 50-hour weekly cap Überzeit applies to all hours above 40 hours/week, while Überstunden only applies to weekend and night shifts Überstunden is governed exclusively by public labor law, whereas Überzeit is an individual civil agreement without mandatory surcharges Überstunden cannot be compensated with time off in lieu, whereas Überzeit must always be paid with a 50% cash surcharge

Correct Answer:

Überstunden is hours worked beyond contractual 41.5 hours up to the statutory maximum of 50 hours/week (ArG); Überzeit is hours exceeding the statutory 50-hour weekly cap

Question 1

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Prepare with the Schreinermeister in HFP Practice Questions - Schreinermeisterin Schreinermeister mit eidgenössischem Diplom (HFP) Maître menuisier-ébéniste Exam practice quiz. This question bank includes 100 questions covering swiss, joinery, wood, solid, and window. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Schreinermeister in HFP Practice Questions - Schreinermeisterin Schreinermeister mit eidgenössischem Diplom (HFP) Maître menuisier-ébéniste Exam

This practice set contains 100 questions from the matching question bank and focuses on swiss, joinery, wood, solid, and window. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

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Schreinermeister in HFP Practice Questions - Schreinermeisterin Schreinermeister mit eidgenössischem Diplom (HFP) Maître menuisier-ébéniste Exam

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