Accounting and analysis test
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Description
Test assignments for the discipline "Accounting and Analysis"
Test for part 2
1 The main source of information for the analysis of the formation of financial results are these forms:
a) No. 1 - "Balance sheet";
b) No. 2 - “Profit and Loss Statement”;
c) No. 3 - “Statement of changes in equity”;
d) No. 4 - “Statement of Cash Flows”.
2 Profit (loss) from sales according to financial statements is determined as the difference between:
a) gross profit and expenses of the period (commercial and administrative);
b) income from ordinary activities and expenses from ordinary activities;
c) profit before tax and current income tax, taking into account deferred tax assets and liabilities;
d) proceeds from sales and the cost of goods, products, works and services sold.
3 In the deterministic factor analysis of profit from the sale of certain types of products, the following is not taken into account:
a) product sales;
b) the structure of marketable products (assortment);
c) full (commercial) cost of production;
d) selling price for products.
4 Specify the sequence of formation of profit indicators in the form No. 2 "Profit and loss statement":
a) profit (loss) from sales; net profit; profit (loss) before tax; gross profit;
b) gross profit; profit (loss) from sales; profit (loss) before tax; net profit;
c) net profit; profit (loss) before tax; gross profit; profit (loss) from sales;
d) profit (loss) before tax; gross profit; net profit; profit (loss) from sales;
5 “Quality” of profits means:
a) a generalized description of the structure of sources of formation of the organization's profit;
b) the causal relationship between the amount of profit and the main factors that determine its value;
c) generalized characteristics of the organization's profitability;
d) the degree of investment attractiveness of the organization.
6 Indicators of working capital turnover are used to characterize ... the organization:
a) liquidity;
b) business activity;
c) creditworthiness;
d) financial stability.
7 If the value of the net investment of the reporting period is equal to zero, this means that the investment is carried out at the expense of:
a) profit, long-term loans and depreciation charges;
b) long-term loans and depreciation charges;
c) only depreciation deductions;
d) only long-term loans.
8 Financial investments are investments in:
a) fixed assets;
b) intangible assets;
c) corporate securities;
d) buildings and structures.
9 The cash flow method ... is the study of the cash flow from the future to the present moment in order to determine the present value of future cash flows.
a) compounding;
b) discounting;
c) research;
d) planning.
10 Real investment (capital investment) is an investment in:
a) fixed assets;
b) shares of other companies;
c) corporate securities;
d) working capital.
11 A relative indicator of forecasting the effectiveness of investment activities is recognized as:
a) net present (present) value of investments (NPV);
b) return on investment index (RI);
c) current (present) value of investments (PV);
d) future investment value (FV).
12 Calculation of relative indicators according to financial statements reflecting intra-balance relationships or relationships between indicators of several forms of reporting is carried out on the basis of the method:
a) economic and mathematical analysis;
b) financial ratios;
c) comparative (spatial) analysis;
d) factor analysis.
13 What type of analysis involves the determination of the structure of the final indicators of the financial statements with the identification of the impact of each position on the result as a whole.
a) horizontal;
b) vertical;
c) trend;
d) comparative;
e) factorial.
14 Assessment of financial dynamics
Test for part 2
1 The main source of information for the analysis of the formation of financial results are these forms:
a) No. 1 - "Balance sheet";
b) No. 2 - “Profit and Loss Statement”;
c) No. 3 - “Statement of changes in equity”;
d) No. 4 - “Statement of Cash Flows”.
2 Profit (loss) from sales according to financial statements is determined as the difference between:
a) gross profit and expenses of the period (commercial and administrative);
b) income from ordinary activities and expenses from ordinary activities;
c) profit before tax and current income tax, taking into account deferred tax assets and liabilities;
d) proceeds from sales and the cost of goods, products, works and services sold.
3 In the deterministic factor analysis of profit from the sale of certain types of products, the following is not taken into account:
a) product sales;
b) the structure of marketable products (assortment);
c) full (commercial) cost of production;
d) selling price for products.
4 Specify the sequence of formation of profit indicators in the form No. 2 "Profit and loss statement":
a) profit (loss) from sales; net profit; profit (loss) before tax; gross profit;
b) gross profit; profit (loss) from sales; profit (loss) before tax; net profit;
c) net profit; profit (loss) before tax; gross profit; profit (loss) from sales;
d) profit (loss) before tax; gross profit; net profit; profit (loss) from sales;
5 “Quality” of profits means:
a) a generalized description of the structure of sources of formation of the organization's profit;
b) the causal relationship between the amount of profit and the main factors that determine its value;
c) generalized characteristics of the organization's profitability;
d) the degree of investment attractiveness of the organization.
6 Indicators of working capital turnover are used to characterize ... the organization:
a) liquidity;
b) business activity;
c) creditworthiness;
d) financial stability.
7 If the value of the net investment of the reporting period is equal to zero, this means that the investment is carried out at the expense of:
a) profit, long-term loans and depreciation charges;
b) long-term loans and depreciation charges;
c) only depreciation deductions;
d) only long-term loans.
8 Financial investments are investments in:
a) fixed assets;
b) intangible assets;
c) corporate securities;
d) buildings and structures.
9 The cash flow method ... is the study of the cash flow from the future to the present moment in order to determine the present value of future cash flows.
a) compounding;
b) discounting;
c) research;
d) planning.
10 Real investment (capital investment) is an investment in:
a) fixed assets;
b) shares of other companies;
c) corporate securities;
d) working capital.
11 A relative indicator of forecasting the effectiveness of investment activities is recognized as:
a) net present (present) value of investments (NPV);
b) return on investment index (RI);
c) current (present) value of investments (PV);
d) future investment value (FV).
12 Calculation of relative indicators according to financial statements reflecting intra-balance relationships or relationships between indicators of several forms of reporting is carried out on the basis of the method:
a) economic and mathematical analysis;
b) financial ratios;
c) comparative (spatial) analysis;
d) factor analysis.
13 What type of analysis involves the determination of the structure of the final indicators of the financial statements with the identification of the impact of each position on the result as a whole.
a) horizontal;
b) vertical;
c) trend;
d) comparative;
e) factorial.
14 Assessment of financial dynamics