Accounting test MEBIK
Replenishment date: 16.03.2018
Content: test (1) .rar (9.94 KB)
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Description
Test
1. Capital is
a) goods used for the production of other goods;
b) everything that is not labor;
c) money;
d) money and securities.
Response
Capital is the sum of goods in the form of material, intellectual and financial means used as a resource in order to produce more goods.
2. If the rate of interest, which is the price of capital, rises, then:
a) This leads to a decrease in the volume of investments;
b) This leads to an increase in investment;
c) An increase in the interest rate does not affect the volume of investments;
d) this leads to an increase in demand for goods and services.
Response
A change in the interest rate simultaneously affects both saving (supply) and investment (demand), only in opposite directions. If the interest rate rises, the stimulation of savings and their placement in the market increases, since for each monetary unit saved, the owner will receive additional income. At the same time, incentives for investment are weakened, as costs will increase for each unit of investment.
3. The interest rate has increased from 8% to 10% per annum. Holder of a perpetual security that brings him an annual income of 1000 rubles
a) Will win 2 rubles.
b) Loses 2 rubles.
c) Will win 5 rubles.
d) Loses 5 rubles.
Response
The market value of a perpetual security is determined by the formula:
P = D / i,
D is the annual income from the security;
i - interest rate.
Get:
Р1 = 1000 / 0,08 = 12500 rubles;
P2 = 1000 / 0,1 = 10000 rubles.
Losses will amount to 12500 - 10000 = 2500 rubles.
4. The bank offers you to pay 1100 rubles in a year if you invest 900 rubles today. What is the interest rate on your deposit. Rounding to the first decimal place.
a) 12,2%;
b) 122%;
c) 22,2%;
d) 81,8%.
Response
Interest rate - i = (S / P - 1) * 100 = (1100/900 -1) * 100 = 22.22%.
5. If the cost of a part of capital equipment is 20 rubles. and in one year it is sold for 000 rubles. and if this equipment generates an income stream of 18 rubles during the year, then the highest interest rate that an investor would pay to finance this part of the capital would be:
a) 10;
b) 6;
c) 30;
d) 20.
Response
The rate is determined by the method of discounting cash flows. In our case, the future cash flow is equal to 18000 + 4000 = 22000 rubles.
Therefore, the rate is i = (S / P - 1) * 100 = (22000/20000 - 1) * 100 = 10%.
6. The difference between investment and depreciation for a certain period of time allows you to get:
a) net investment;
b) net depreciation;
c) gross investment;
d) gross depreciation.
Response
Net investment is the sum of all resources aimed at creating capital, fixed and circulating (gross investment), minus depreciation.
7. The interest rate has decreased from 10 to 8% per annum. Holder of a perpetual security that brings him an annual income of 1000 rubles
a) Will win 2 rubles.
b) Loses 2 rubles.
c) Will win 5 rubles.
d) Loses 5 rubles.
Response
The market value of a perpetual security is determined by the formula:
P = D / i,
D is the annual income from the security;
i - interest rate.
Get:
Р2 = 1000 / 0,08 = 12500 rubles;
P1 = 1000 / 0,1 = 10000 rubles.
The winnings will be 12500 - 10000 = 2500 rubles.
8. The bank offers you to pay 1100 rubles in a year if you invest 980 rubles today. What is the interest rate on your deposit. Rounding to the first decimal place.
a) 12,2%;
b) 122%;
c) 22,2%;
d) 81,8%.
Response
Interest rate - i = (S / P - 1) * 100 = (1100/980 -1) * 100 = 12.24%.
9. If you can earn 14% by investing money, but instead keep it in a special checking account that pays 9.5%, then the opportunity cost of keeping your money is (in%):
a) 14;
b) 18.5;
c) 9.5;
d) 4.5.
Response
The opportunity cost of storage equals the 14 - 9,5 = 4,5% difference we lose by not investing in the best option.
1. Capital is
a) goods used for the production of other goods;
b) everything that is not labor;
c) money;
d) money and securities.
Response
Capital is the sum of goods in the form of material, intellectual and financial means used as a resource in order to produce more goods.
2. If the rate of interest, which is the price of capital, rises, then:
a) This leads to a decrease in the volume of investments;
b) This leads to an increase in investment;
c) An increase in the interest rate does not affect the volume of investments;
d) this leads to an increase in demand for goods and services.
Response
A change in the interest rate simultaneously affects both saving (supply) and investment (demand), only in opposite directions. If the interest rate rises, the stimulation of savings and their placement in the market increases, since for each monetary unit saved, the owner will receive additional income. At the same time, incentives for investment are weakened, as costs will increase for each unit of investment.
3. The interest rate has increased from 8% to 10% per annum. Holder of a perpetual security that brings him an annual income of 1000 rubles
a) Will win 2 rubles.
b) Loses 2 rubles.
c) Will win 5 rubles.
d) Loses 5 rubles.
Response
The market value of a perpetual security is determined by the formula:
P = D / i,
D is the annual income from the security;
i - interest rate.
Get:
Р1 = 1000 / 0,08 = 12500 rubles;
P2 = 1000 / 0,1 = 10000 rubles.
Losses will amount to 12500 - 10000 = 2500 rubles.
4. The bank offers you to pay 1100 rubles in a year if you invest 900 rubles today. What is the interest rate on your deposit. Rounding to the first decimal place.
a) 12,2%;
b) 122%;
c) 22,2%;
d) 81,8%.
Response
Interest rate - i = (S / P - 1) * 100 = (1100/900 -1) * 100 = 22.22%.
5. If the cost of a part of capital equipment is 20 rubles. and in one year it is sold for 000 rubles. and if this equipment generates an income stream of 18 rubles during the year, then the highest interest rate that an investor would pay to finance this part of the capital would be:
a) 10;
b) 6;
c) 30;
d) 20.
Response
The rate is determined by the method of discounting cash flows. In our case, the future cash flow is equal to 18000 + 4000 = 22000 rubles.
Therefore, the rate is i = (S / P - 1) * 100 = (22000/20000 - 1) * 100 = 10%.
6. The difference between investment and depreciation for a certain period of time allows you to get:
a) net investment;
b) net depreciation;
c) gross investment;
d) gross depreciation.
Response
Net investment is the sum of all resources aimed at creating capital, fixed and circulating (gross investment), minus depreciation.
7. The interest rate has decreased from 10 to 8% per annum. Holder of a perpetual security that brings him an annual income of 1000 rubles
a) Will win 2 rubles.
b) Loses 2 rubles.
c) Will win 5 rubles.
d) Loses 5 rubles.
Response
The market value of a perpetual security is determined by the formula:
P = D / i,
D is the annual income from the security;
i - interest rate.
Get:
Р2 = 1000 / 0,08 = 12500 rubles;
P1 = 1000 / 0,1 = 10000 rubles.
The winnings will be 12500 - 10000 = 2500 rubles.
8. The bank offers you to pay 1100 rubles in a year if you invest 980 rubles today. What is the interest rate on your deposit. Rounding to the first decimal place.
a) 12,2%;
b) 122%;
c) 22,2%;
d) 81,8%.
Response
Interest rate - i = (S / P - 1) * 100 = (1100/980 -1) * 100 = 12.24%.
9. If you can earn 14% by investing money, but instead keep it in a special checking account that pays 9.5%, then the opportunity cost of keeping your money is (in%):
a) 14;
b) 18.5;
c) 9.5;
d) 4.5.
Response
The opportunity cost of storage equals the 14 - 9,5 = 4,5% difference we lose by not investing in the best option.
Additional Information
10. The bank calculates the interest on the deposit both on the originally deposited amount and on the amount of previously accrued interest. This interest calculation scheme is called ...a) simple interest;
b) compound interest;
c) interest on the loan;
d) favorable interest.
Response
Compound interest is an effect arising from the accumulation and capitalization of profit (interest) on the deposit (interest on interest), due to which interest payments grow at an exponential rate. The compound interest formula is used to calculate this effect.
11. What should be the interest rate in order to make a positive decision on the construction of the bridge, which will serve 200 years and bring an annual profit of 5%.
a) Less than 5%;
b) More than 5%;
c) less than 10%;
d) More than 10%.
Response
Less than 5% of course. Otherwise, there will be a temptation to invest these funds rather than invest in the construction of the bridge.
12. If the perpetual annuity brings in an annual income of $ 3000, then the value of the asset (in $) at a rate of 15% is:
a) 18;
b) 5;
c) 20;
d) 50;
Response
The asset value is determined by the formula:
P = D / i,
D is the annual income;
i - interest rate.
Get:
P2 = 3000 / 0,15 = $ 20000
13. If the perpetual annuity brings an annual income of $ 3000, then the value of the asset (in $) at a rate of 6% is:
a) 18;
b) 5;
c) 20;
d) 50;
Response
The asset value is determined by the formula:
P = D / i,
D is the annual income;
i - interest rate.
Get:
P2 = 3000 / 0,06 = $ 50000
14. If 100 rubles. placed on a savings account at 000% per annum (percentage of the simple), then at the end of the second year income in rubles. the percentage of the contribution will be:
a) 14;
c) 14;
b) 7;
d) 10 850.
Response
The amount of interest will be: I = P * i * n = 100000 * 0,07 * 2 = 14000 rubles.
15. If the interest rate, which is the price of capital, DECREASES, then:
a) this leads to a decrease in the volume of investments;
b) this leads to an increase in the volume of investments;
c) an increase in interest rates does not affect the volume of investments
d) this leads to an increase in demand for goods and services.
Response
A change in the interest rate simultaneously affects both saving (supply) and investment (demand), only in opposite directions. If the interest rate decreases, the incentives for savings and their placement in the market decrease, since for each monetary unit saved, the owner will receive a lower income. At the same time, investment incentives are intensified, since the cost per unit of investment is reduced.
16. The total investment volume of the firm's investment amounted to 200 thousand rubles, depreciation - also 200 thousand rubles. It means that:
a) the firm's net investment is zero;
b) the firm's net investment is 200 thousand rubles;
c) the firm's net investment is 400 thousand rubles;
d) such a situation is impossible, since depreciation cannot be equal to the total volume of investments.
Response
Net investment - the difference between gross investment and depreciation: 200 - 200 = 0 thousand rubles.
17. The following conditions of bond redemption are presented: par - 1000 rubles, coupon payments at the end of each year - 100 rubles, maturity - 3 years (i.e. at the end of the third year, the par is redeemed and the last coupon is paid), the bank interest rate is one hundred %. The present value of the bond is.
a) 212,5;
b) 162,5;
c) 750;
d) 1300
Response
We define the value of a bond as the discounted value of cash flows associated with it - coupon payments and redemption of par at the end of the circulation period:
rub.
18. If the supply of a resource is absolutely inelastic, then the economic rent:
a) is equal to zero;
b) equal to the amount of payment for the use of the resource;
c) is equal to the price of the resource;
d) none of the answers are correct.
Response
If the supply of a resource is absolutely inelastic, then the market will offer a fixed amount of this factor of production, whatever its price. The price of a resource may drop to zero, but the volume of its supply will remain the same
