Financial statements of the test with the answers, 175 vopr.

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Financial statements of the test with the answers 175 questions.
Task 1

Question 1. What is meant by the financial statements?
1. The drawing up of the balance;
2. The financial performance of the organization;
3. Report of Cash Flows;
4. Statement of changes in equity;
5. The system of indicators, which reflect the property and financial position of the organization at the balance sheet date, the financial results of its operations for the period.
Question 2. What are the users of financial information:
1. managers, founders, participants and owners of the company, potential investors;
2. persons directly involved in the management;
3. Persons who are not working in the organization in the organization, but having a direct financial interest in the activities of the organization;
4. Persons who are not directly working in the organization, but have an indirect financial interest and various financial institutions;
5. Ministry of Finance.
Question 3. How many sections of the Regulations on accounting?
1. six;
2. Three;
3. five;
4. Two;
5. four.
Question 4 Give the definition of "International Accounting Standards".
1. This method of accounting;
2. It is designed accounting rules under capitalism;
3. it is the organizational and methodological aspects of accounting developed by international organizations;
4. a set of rules, methods, accounting procedures, highly developed organizations which are advisory in nature;
5. This set of rules binding for all.
Question 5: What is the number of international standards currently used?
1. 25 standards;
2. 49 standards;
3. 35 standards;
4. 40 standards;
5. 39 standards.
Task 2
Question 1. Do you think it is possible now to use international accounting standards in Russia?
1. in part;
2. difficult;
3. impossible;
4. in the long term can be;
5. Yes and no.
Question 2. What is the proposed system of international accounting?
1. this account, used for comparative analysis internationally;
2. The translation into the language of accounting operations of multinational companies;
3. Maintenance of accounting needs of the international financial market;
4. The alignment of diversity in methods of accounting and financial reporting, which is observed in various countries of the world through the development of common standards;
5. All of the above.
Question 3. What forms of financial statements adopted in 2002?
1. The balance sheet, statement of cash flows;
2. Profit and loss account, changes in equity;
3. The balance sheet and the annex to the balance sheet;
4. The balance sheet and explanations of the statements;
5. The balance sheet, income statement, explanations to the balance sheet and statements of profit and loss, the auditor's report.
Question 4. According to international standards in preparing financial statements economic entity will continue to operate for:
1. 12 months;
2. 24 months;
3. 6 months;
4. 36 months;
5. The period is specified.
Question 5: Give the most complete definition of accounting:
1 is a system which collects, measured, recorded, processed and transmitted information necessary for decision-making related to the strategy of the company in the market;
2. a set of methods and techniques for the proper accounting;
3. The compilation of the balance of assets, liabilities and business operations;
4. The method of knowledge of the subject;
5. balance, double entry.
Activity 3
Question 1. The accounting system distinguish between:
1. The management and financial accounting;
2. Economic Accounting;
3. current, operational accounting;
4. statistical records;
5. Regulatory accounting.
Question 2. What is meant by management accounting?
1. collection of all kinds of accounting information for internal use by management and managers who can develop and ma

Additional information

Question 3. What is meant by financial accounting?
1. The collection of data for public financial reporting;
2. The data collection for the identification of financial results;
3. The collection of data to identify the cost of production;
4 to collect summary data on accounts necessary for drawing up the back sheet of synthetic accounts, public financial statements, identifying the financial results for a given period;
5 data collection on the account of non-operating and extraordinary income and expenses.
Question 4: What is the concept based accounting (financial) accounting and financial reporting?
1. The financial (accounting) Accounting is organized in accordance with International Standards of Accounting and Reporting in compliance with certain rules and standards;
2. The financial (accounting) records must provide information, objective and accessible for understanding existing and potential investeram and lenders;
3. The financial (accounting) records must provide information to help existing and potential creditors and investeram judge the amount, timing and risks associated with the expected income;
4. The financial (accounting) records must provide information about the economic resources of the company, its liabilities, the structure of property and sources of its formation, as well as their changes;
5. All of the above is true.
Question 5. What requirements must meet the accounting (financial) information?
1. must be credible;
2. must be meaningful;
3. must have a predictive value;
4. be a modern, understandable to those who take or prepare appropriate management or other solutions;
5. All of the above.
Task 4
Question 1. What is the term "inflation"?
1. The increase in the general price level;
2. The initial value of fixed assets;
3. receivables;
4. payables;
5. no right answer;
Question 2. What happens to financial assets at the time of inflation?
Question 3. What happens to accounts payable in a period of inflation?
Question 4. Define balance:
Question 5: On what grounds are classified balance
Task 5
Question 1. What is the segmental account?
Question 2. What are the goals pursued in the preparation of segmental reporting? etc.

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