Accounting financial statements
Replenishment date: 10.11.2017
Content: accounting.fin.reporting test - copy.rar (12.84 КБ)
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Description
Final test
State the correct answer.
1. The company's management refers to:
a) to external users of accounting (financial) statements with direct financial interest;
b) to external users of accounting (financial) statements with an indirect financial interest;
c) to external users of accounting (financial) statements without financial interest;
d) to internal users.
2. The shareholders of the company include:
a) to external users of accounting (financial) statements with direct financial interest;
b) to external users of accounting (financial) statements with an indirect financial interest;
c) to external users of accounting (financial) statements without financial interest;
d) to internal users.
3. Workers' professional organizations include:
a) to external users of accounting (financial) statements with direct financial interest;
b) to external users of accounting (financial) statements with an indirect financial interest;
c) to external users of accounting (financial) statements without financial interest;
d) to internal users.
4. Arbitration courts using accounting (financial) accounting information are classified as:
a) external users of accounting (financial) statements with direct financial interest;
b) external users of accounting (financial) statements with an indirect financial interest;
c) external users of accounting (financial) statements without financial interest;
d) internal users.
5. The comparability of reporting data within the organization is ensured by:
a) the constancy of accounting methods for an economic entity;
b) disclosure of the main elements of accounting policies in the notes to the statements;
c) completeness of information included in the reporting;
d) the possibility of documentary confirmation of the reporting data.
6. The reliability of the financial information used in decision making is determined by:
a) its relevance and understandability to users;
b) validity (documentary evidence);
c) compliance with legislation;
d) a complex of characteristics, including truthfulness, neutrality, discretion, completeness, priority of content over form.
7. The requirement of relevance defines:
a) the degree of detail in the reporting;
b) the amount of information provided;
c) the form of information presentation;
d) methodology for generating information.
8. Prudence in assessment involves:
a) exclusion from reporting of data in the assessment of which variability or uncertainty is possible;
b) preference for the minimum assessment of assets and income and the maximum - for liabilities and expenses;
c) preference for the maximum assessment of assets and expenses and the minimum - for liabilities and income.
9. Basic principles of accounting:
a) arose as part of the development of a static accounting concept;
b) emerged as part of the development of a dynamic accounting concept;
c) can have different interpretations in static and dynamic accounting concepts.
10. According to the principle of property isolation:
a) accounting (financial) reporting - an information system that characterizes the property status of the owner of a commercial organization;
b) accounting (financial) reporting - an information system that characterizes the property status of a commercial organization in conjunction with the personal funds of its owner;
c) accounting (financial) reporting - an information system that characterizes the property status of an organization separately from the property status of the owner of this organization.
11. Recognition of income and calculation of the operating result in the production concept (low caution) are carried out:
a) as the production costs of the created product are realized;
b) as the product is posted to the warehouse;
c) as contracts are concluded with the buyer for the sale of the manufactured product;
d) as the manufactured product is transferred to the
State the correct answer.
1. The company's management refers to:
a) to external users of accounting (financial) statements with direct financial interest;
b) to external users of accounting (financial) statements with an indirect financial interest;
c) to external users of accounting (financial) statements without financial interest;
d) to internal users.
2. The shareholders of the company include:
a) to external users of accounting (financial) statements with direct financial interest;
b) to external users of accounting (financial) statements with an indirect financial interest;
c) to external users of accounting (financial) statements without financial interest;
d) to internal users.
3. Workers' professional organizations include:
a) to external users of accounting (financial) statements with direct financial interest;
b) to external users of accounting (financial) statements with an indirect financial interest;
c) to external users of accounting (financial) statements without financial interest;
d) to internal users.
4. Arbitration courts using accounting (financial) accounting information are classified as:
a) external users of accounting (financial) statements with direct financial interest;
b) external users of accounting (financial) statements with an indirect financial interest;
c) external users of accounting (financial) statements without financial interest;
d) internal users.
5. The comparability of reporting data within the organization is ensured by:
a) the constancy of accounting methods for an economic entity;
b) disclosure of the main elements of accounting policies in the notes to the statements;
c) completeness of information included in the reporting;
d) the possibility of documentary confirmation of the reporting data.
6. The reliability of the financial information used in decision making is determined by:
a) its relevance and understandability to users;
b) validity (documentary evidence);
c) compliance with legislation;
d) a complex of characteristics, including truthfulness, neutrality, discretion, completeness, priority of content over form.
7. The requirement of relevance defines:
a) the degree of detail in the reporting;
b) the amount of information provided;
c) the form of information presentation;
d) methodology for generating information.
8. Prudence in assessment involves:
a) exclusion from reporting of data in the assessment of which variability or uncertainty is possible;
b) preference for the minimum assessment of assets and income and the maximum - for liabilities and expenses;
c) preference for the maximum assessment of assets and expenses and the minimum - for liabilities and income.
9. Basic principles of accounting:
a) arose as part of the development of a static accounting concept;
b) emerged as part of the development of a dynamic accounting concept;
c) can have different interpretations in static and dynamic accounting concepts.
10. According to the principle of property isolation:
a) accounting (financial) reporting - an information system that characterizes the property status of the owner of a commercial organization;
b) accounting (financial) reporting - an information system that characterizes the property status of a commercial organization in conjunction with the personal funds of its owner;
c) accounting (financial) reporting - an information system that characterizes the property status of an organization separately from the property status of the owner of this organization.
11. Recognition of income and calculation of the operating result in the production concept (low caution) are carried out:
a) as the production costs of the created product are realized;
b) as the product is posted to the warehouse;
c) as contracts are concluded with the buyer for the sale of the manufactured product;
d) as the manufactured product is transferred to the
Additional Information
12. Recognition of income and calculation of the operating result in the sales concept (medium caution) are carried out:a) as the production costs of the created product are realized;
b) as the product is posted to the warehouse;
c) as contracts are concluded with the buyer for the sale of the produced product;
d) as the manufactured product is transferred to the buyer and the settlement documents are presented to him;
e) as the buyer pays for the product transferred to him.
13. Recognition of income and calculation of the result of activities in the implementation concept (high caution) are carried out:
a) as the production costs of the created product are realized;
b) as the product is posted to the warehouse;
c) as contracts are concluded with the buyer for the sale of the manufactured product;
d) as the manufactured product is transferred to the buyer and the settlement documents are presented to him;
e) as the buyer pays for the product transferred to him.
14. According to IFRS, the elements of financial statements include:
a) balance sheet, profit and loss statement;
b) balance sheet, profit and loss statement, explanations to them;
c) assets, liabilities, capital, income and expenses.
15. Assets represent:
a) resources owned by the organization and used by it to generate income;
b) resources controlled by the organization as a result of past events that promise economic benefits in the future;
c) sources of decrease in economic benefits in the future, arising from past events and transactions;
d) part of the organization's resources remaining after deducting all debt obligations.
16. Obligations are:
a) resources owned by the organization and used by it to generate income;
b) resources controlled by the organization as a result of past events that promise economic benefits in the future;
c) sources of decrease in economic benefits in the future, arising from past events and transactions;
d) part of the organization's resources remaining after deducting all debt obligations.
17. Capital represents:
a) resources owned by the organization and used by it to generate income;
b) resources controlled by the organization as a result of past events that promise economic benefits in the future;
c) sources of decrease in economic benefits in the future, arising from past events and transactions;
d) part of the organization's resources remaining after deducting all debt obligations.
18. Income is considered as:
a) an increase in profit (decrease in loss) as a result of the activities of a commercial enterprise;
b) decrease in profit (increase in loss) as a result of the activities of a commercial enterprise;
c) increased benefits in the form of an inflow of assets and a decrease in liabilities;
d) decrease in benefits in the form of an outflow of assets or an increase in liabilities.
19. Costs are:
a) an increase in profit (decrease in loss) as a result of the activities of a commercial enterprise;
b) decrease in profit (increase in loss) as a result of the activities of a commercial enterprise;
c) increased benefits in the form of an inflow of assets and a decrease in liabilities;
d) decrease in benefits in the form of an outflow of assets or an increase in liabilities.
20. Depreciable assets are shown in the balance sheet by:
a) initial cost;
b) residual value;
c) replacement cost;
d) operational cost.
21. To reflect securities in the Russian balance sheet the following can be used:
a) market quotation;
b) discounted value;
c) residual value;
d) replacement cost.
22. The purpose of forming the balance sheet at the present stage is considered:
a) assessment of the state of resources and their sources at a certain point in time;
b) determination of the efficiency of the economic entity at any phase of the capital circulation;
c) identifying the organization's ability to reproduce cash flows.
23. General