Bankruptcy accounting and analysis test

TEST # 1
Accounting principles are:
1) property isolation, consistency in the application of accounting policies, discretion;
2) property isolation, consistency of application of accounting policies, discretion, accounting rules;
3) a system of knowledge of the regulatory framework governing accounting.

TEST # 2
When an organization of a possible bankruptcy joins another, financially stronger organization, the following are:
1) connecting and separating balances;
2) connecting balance;
3) separation balance sheet;
4) periodic balance.


TEST # 3
When an organization is in a state of apparent bankruptcy:
1) balance to be sanitized;
2) liquidation balance sheet;
3) periodic balance.

TEST # 4
When the organization is not in the stage of obvious bankruptcy are:
1) balance to be sanitized;
2) liquidation balance sheet;
3) periodic balance.

TEST # 5
When separating an organization of a possible bankruptcy, they are:
1) connecting and separating balances;
2) connecting balance;
3) separation balance sheet;
4) periodic balance.


Task 2
TEST # 1
Bankruptcy procedures include:
1) supervision, financial recovery, external management, bankruptcy proceedings;
2) supervision, financial recovery;
3) external management, bankruptcy proceedings.

TEST # 2
The bankruptcy estate of the liquidation balance sheet is:
1) assets capable of giving real cash to the enterprise;
2) all assets of the enterprise;
3) claims of creditors.

TEST # 3
Goodwill represents:
1) the difference between the value of the business as a whole and the sum of all its individual constituent assets;
2) the difference between the value of the assets of the enterprise and its liabilities;
3) the difference between the cost of non-current and current assets.

TEST # 4
Sanitation is:
1) the system of measures taken to prevent bankruptcy;
2) a system of measures carried out to improve solvency;
3) asset liquidity indicator.

TEST # 5
From the date of introduction of the observation procedure, the following consequences occur:
1) the payment of dividends and other payments on equity securities is canceled;
2) rehabilitation procedures are carried out;
3) bankruptcy proceedings are carried out.


Task 3
TEST # 1
The grouping of enterprise costs in the financial statements is as follows:
1) expenses for core activities, commercial and administrative expenses, other expenses;
2) expenses related to the main activity, commercial and administrative expenses, other expenses; extraordinary expenses;
3) regulated and unregulated costs.

TEST # 2
The settlement agreement may provide for the following conditions:
1) deferral or installment plan for the performance of obligations, assignment of the debtor's right of claim;
2) fulfillment of the debtor's obligations by third parties, a discount on debt, exchange of claims for shares;
3) all of the above conditions.

TEST # 3
When selling an enterprise in connection with bankruptcy, the debtor's monetary obligations and obligatory payments:
1) are not included in the structure of the enterprise;
2) are accounted for as assets of the enterprise;
3) are accounted for as the company's liabilities.

TEST # 4
The authorized capital can be used in the event of:
1) lack of liquid assets of the liquidated enterprise;
2) insufficient funds of the liquidated enterprise;
3) not used.

TEST # 5
Cash remaining after the repayment of obligations upon liquidation of the enterprise is credited to:
1) in the authorized capital;
2) to accounts for accounting of funds;
3) to accounts for accounting settlements with founders.


Task 4
TEST # 1
Financial condition of the enterprise:
1) this is the level of balance of assets and capital of the organization, as well as the level of efficiency of their use;
2) is determined by the goals, objects and subjects of research;
3) it is a balance between the local and systemic goals of the enterprise.

TEST # 2
The main purpose of the analysis of financial statements