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1. Analytical balance, which in addition to the absolute values of each line are calculated as a percentage of rows in the total balance?
a) horizontal;
b) vertical;
in) relative.
2. The owners of the assets of the company, those who give the company to borrow money (banks etc.), suppliers, customers, tax authorities, company employees and the management treat
a) directly concerned in the enterprise, users of information;
b) indirectly concerned in the enterprise, users of information;
in indirectly interested in the activities of the enterprise users of information.

3. Your friend recently went to get a job at JSC "celestial". There he found that wages in the organization is not in one operation alone, and over the whole complex of works. Since your friend has never met S. similar procedure for settlements, then decided to wait with the device to this company and to ask you, what kind wage system is it?
a) piecework-progressive;
b) tariff-free;
in) chord.
4. Financial stability of the organization reflects the ratio
a) absolute liquidity;
b) autonomy;
C) profitability of sales.

5. What is the contribution to maintaining a healthy lifestyle businesses are making staff (employees)
a) performance of work in accordance with their responsibilities;
b) your knowledge, intelligence, ability to manage, lead analysis;
in) capital available to the company on time.
6. Please indicate which of the following situations applies to overtime work.
a) the employee decided to work in one weekend, in time to time to carry out the plan;
b) the employee is on their own for three days late, but two hours to quickly complete the project;
C) on the initiative of the employer the employee brought to work in the day time to fulfill the order.
7. The most liquid are the assets:
a) accounts receivable;
b) finished goods, raw materials and materials;
C) funds in the payment account.
8. For the use of borrowed capital the company pays
a) dividends;
b) percentage;
C) insurance premiums.
9. Luba Anna Vasilievna works as a Manager in the enterprise "Kursk-energy". In November 2011 she was charged wage in the amount of 35 000 rubles. Calculate the income Som accumulates from the beginning of the year (January through November), it was found that it amounted to 275 000. What amount in FFOMS have to pay the accountant this month?
a) 1 085 roubles;
b) 8 525 rubles;
C) $ 0.
10. Financial indicator to determine the proportion of current liabilities, which the firm can repay at the time the balance sheet is the ratio
a) absolute liquidity;
b) an intermediate coating;
C) financial independence.
11. Gross margin for the same price of goods is calculated according to the formula:
a) ([Price] - [AC Rate. cost}) x [Number] - [Post cost];
b) [Price] x [Number];
b) ([Price] - [AC Rate. costs]) x [Number].

Additional information

79. What is the purpose of studying the financial information from creditors?
a) to obtain any information useful for health management of the company;
b) financial results of the company and its liquidity;
C) liquidity (solvency) is the ability of the enterprise quickly to raise cash to pay debts.
80. What the Supervisory authority, the organization must submit reports on contributions for mandatory health insurance?
(a) the Fund of obligatory medical insurance;
b) social insurance Fund;
C) Pension Fund.
81. The index of financial independence is the ratio
a) current liquidity;
b) autonomy;
C) cover the investment.
82. What term refers to the average variable costs in the unit cost of production?
a) the gross margin;
b) a lever;
C) the rate of variable costs.
83. Aunt Nina for the month of January worked 6 hours overtime. Of them 3 hours she worked on January 12, and 3 hours - 30 Jan. One hour of her daily work is paid in the amount of 60 rubles. The first two overtime hours in the organization are estimated at half rate, and further double. Determine what is the amount that your aunt will get overtime if working time at the enterprise is conducted by the day?
a) 660 rubles;
b) 600 rubles;
in) 360 rubles.
Average hourly output per worker as an indicator of efficiency of use of personnel of the enterprise, calculated according to the formula:
(a) an hour-long = VP / (Crab * Tcel.hour);
b) an hour-long = VP / (Crab * TDN.);
C) an hour-long = VP / (Crab * TDN. * Tches).
85. The cost for the same price of goods is calculated according to the formula:
a) ([Price] - [AC Rate. costs]) x [Number] - [Post cost];
b) [Price] x [Number];
b) [the Rate AC. cost] x [Quantity] + [Post cost].
86. How do you understand the meaning of "tax agent"?
a) a legal entity in which enterprises (firms, companies) should pay taxes;
b) a tax officer who collects taxes;
(b) the person responsible for the calculation, withholding and remittance of taxes.
87. The analysis of the efficiency of personnel at the enterprise is carried out on indicators:
a) assess the structure of the frame;
b) labor productivity;
C) assessment of composition of staff by age, gender, and education.
88. Components some of the main financial indicators are production staff wages?
a) labor;
b) items of work;
at the technical level and other conditions of production.
89.Meaning bonus pay system is that
a) it does not use tariff rates and official salaries;
b) it is used to pay for a pile of employees of auxiliary production;
V) it the employee receives earnings in the form of a fixed percentage of sales.
90. To assess the financial condition of private enterprises or the counterparties (buyers and sellers) must:
a) know the types of financial and economic analysis;
b) identification of reserves at all stages of the production process;
C) know the methods of analysis to have information support and qualified staff.

91. Components of a basic financial indicators are major funds and non-current assets?
a) labor;
b) items of work;
C) tools.
92. Of the options below, select the one that may not hold.
a) the cost of the marriage committed by the fault of the employee;
b) the tax to incomes of physical persons;
C) professional contributions against accidents.
93. The degree of coverage of liabilities, its assets, the term transformation in which the monetary form corresponds to term of repayment, is:
a) balance sheet liquidity;
b) solvency;
C) financial stability.
94. As is calculated as follows: each deviation from the mean is squared, then summed all


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