Analysis of financial statements test 3

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Task No. 1
Conditions: What are the tasks of the analysis of fixed assets (give the most complete answer)?
Student response: analysis of the structural dynamics of fixed assets
analysis of reproduction and turnover
use efficiency analysis
analysis of the structural dynamics of fixed assets; analysis of reproduction and turnover; use efficiency analysis
analysis of the structural dynamics of fixed assets; analysis of reproduction and turnover

Task No. 2
Conditions: How many main types of consolidated financial statements exist in Russia at present?
Student response: 2
3
4
5
6

Task No. 3
Conditions: What are the characteristic features of the consolidated financial statements prepared by federal ministries and other federal executive bodies (please give the most complete answer)?
Student's answer: The owner of all organizations included in the consolidated report, with the exception of joint-stock companies, is the state represented by the relevant executive authority
Most of the organizations included in the report are from the same industry
The main consumer of such reporting information is the state represented by statistical and financial authorities.
Consolidated reporting of federal executive bodies is part of the current system of state financial control and planning
The state is the owner of all organizations included in the consolidated report, with the exception of joint stock companies; most of the organizations included in the report are from the same industry; the main consumer of such reporting information is the state; Consolidated reporting of federal executive bodies is part of the current system of state financial control and planning

Task No. 4
Conditions: What is included in the group of interrelated organizations (enterprises) in accordance with the Methodological Recommendations for the preparation and presentation of consolidated financial statements Appendix to the order of the Ministry of Finance of the Russian Federation of December 30, 1996. # 112.?
Student's answer: parent company with branches
parent company with branches and representative offices
parent company with subsidiaries
parent company with subsidiaries and affiliates
parent company with subsidiaries and affiliates. And also with branches and representative offices

Task No. 5
Conditions: By what principle can financial-industrial groups be formed?
Student's answer: only on the principle of mutual ownership of capital
only on the basis of the implementation of a single goal
only on the basis of mutual ownership of capital and faith
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