Волинський національний університет імені Лесі Українки

Тест ::: ФЕУ_071_іноз_Маг_2021

Тема :: Облік і оподаткування для іноземних вступників

1. Fixed assets include assets:
   • service life of which is more than one year.
   • the service life of which is less than one year.
   • the service life of which is more than one year, and the cost is less than UAH 25,000 per unit.
2. The initial cost of fixed assets is:
   • historical (actual cost of non-current assets in the amount of cash or fair value of other assets which is paid (transferred), spent on the acquisition (creation) of non-current assets.
   • initial or revalued (replacement value of non-current assets less their liquidation value).
   • the amount for which an asset can be exchanged as a result of transactions between knowledgeable, interested parties and independent parties.
3. The expected period of time during which non-current assets will be used by the company or with their help the expected volume of products, works, services and depreciate will be manufactured (performed) - is:
   • useful life.
   • expiration date.
   • ultimate expiration date.
4. The production depreciation rate is used in:
   • production method.
   • rectilinear method.
   • the method of accelerated reduction of residual value.
5. Choose ways to dispose of fixed assets:
   • sale, free transfer, non-compliance with the criteria for recognition as an asset.
   • receipt as a result of exchange for a similar object.
   • sale, construction in an economic way and contribution to the authorized capital.
6. Depreciation of fixed assets:
   • systematic allocation of the cost that is depreciated during the period of the useful life of the asset.
   • the amount of depreciation of fixed assets that is accumulated from the beginning of its useful life.
   • the amount of depreciation of the object of the production inventories that is accumulated from the beginning of their useful life.
7. To control the safety of fixed assets and the organization of the accounting process, each object of fixed assets is assigned:
   • inventory number
   • inventory sign
   • account number
8. Depreciable amount:
   • is represented by actual cost of object of fixed assets or other assessment reflected in the financial reporting instead of the actual value less the residual value.
   • is defined as the amount by which the object of fixed assets is accounted on the balance sheets of enterprises less the amount of accumulated depreciation.
   • is called the amount of cash or the fair value another form of compensation which need to be spent to acquire or create the same asset on the reporting date.
9. The amount of cash paid or the fair value of other forms of compensation for an asset at the time of its acquisition or creation:
   • cost of fixed assets.
   • market price.
   • net realizable value.
10. What document is the receipt of fixed assets to the enterprise issued:
    • act of delivery and acceptance
    • consignment note
    • purchase and sale agreement
11. When and by whom the act of transfer is issued:
    • commission in one copy at the time of receipt or disposal of fixed assets.
    • warehouse manager in duplicate for himself and the accounting department at the time of admission.
    • the chief accountant within three days from the date of receipt.
12. What data are missing in the inventory card:
    • the name of the master who made the fixed asset.
    • analytical accounting code.
    • year of manufacture.
13. In accounting for revaluation operations of fixed assets is carried out:
    • revaluation, markdown.
    • revaluation of previously discounted fixed assets.
    • valuation of previously revalued items of property, plant and equipment.
14. Amortization is ...:
    • transfer of the value of fixed assets in parts to the value of newly created products.
    • the amount of cash or fair value of other forms of compensation that would be required to acquire or create the same asset at the reporting date.
    • is the sum of income received from the liquidation of the asset less the amount of the asset associated with its liquidation.
15. Amortization methods do not include:
    • tax.
    • production.
    • cumulative method.
16. When and by whom act of acceptance - transfer is issued:
    • commission in one copy at the time of receipt or disposal of fixed assets.
    • by the warehouse manager in two copies for himself and the accounting department at the time of admission.
    • the chief accountant within three days from the date of receipt.
17. What data are missing in the inventory card:
    • the name of the master who made the fixed assets.
    • the analytical accounting code.
    • the graduation year.
18. In accounting for revaluation operations of fixed assets is carried out:
    • revaluation, discount.
    • revaluation of previously discounted fixed assets.
    • discount of previously revalued items of property, plant and equipment.
19. Depreciation is ...:
    • transfer of the value of fixed assets in parts to the value of newly created products.
    • the amount of cash or fair value of other forms of compensation that would be required to acquire or create the same asset at the reporting date.
    • is the sum of income received from the liquidation of the asset less the amount of the asset associated with its liquidation.
20. Depreciation methods do not include:
    • tax.
    • production.
    • cumulative method.
21. The decision-making process for selecting a project to make the best use of limited funds is called:
    • cost analysis.
    • capital rationing.
    • project planning.
22. Not an alternative:
    • decision on a special order.
    • implementation decisions.
    • pricing decisions.
23. The budget that is made for the actual volume of sales based on planned revenues and expenditures is:
    • flexible.
    • static.
    • continuous.
24. The schedule of expected cash inflows is based on the budget:
    • purchase of materials.
    • use of materials.
    • implementation.
25. Which of the budgets is not used in the budget of the cost of manufactured products:
    • general production budget.
    • budget of administrative expenses.
    • budget of direct depreciation costs.
26. The budget report on financial results is made for:
    • calculation of financial costs and revenues.
    • calculation of sales revenue.
    • calculation of profits and losses.
27. When monitoring the implementation of budgets are:
    • explanatory note.
    • Continuous budget.
    • budget execution report.
28. The amount of marginal profit is affected by:
    • price and fixed costs.
    • price and variable costs.
    • marginal costs.
29. Transfer price is:
    • price for products, works, services.
    • internal price of the enterprise, at which one center of responsibility transfers to another products (works, services).
    • the price set by the state.
30. The transfer price is determined using the following methods:
    • on the basis of market prices and agreements.
    • based on cost and market prices.
    • based on market prices, costs and contracts.
31. Does not belong to the main provisions that are part of the audit methodology:
    • regulatory support for the audit (external, internal).
    • subject area of inspections.
    • determination of the level of qualification of employees.
32. Belongs to the main provisions that are part of the audit methodology:
    • methodology of the inspection of the accounting sections.
    • the specificities of conducting an audit in conditions of computerized data processing.
    • all the answers are correct.
33. Engagement letter confirms the auditor's consent to:
    • conduct an audit.
    • receive remuneration for work.
    • it defines the responsibilities of managers.
34. Engagement letter confirms the auditor's consent to:
    • quality control of the auditor's work.
    • compliance with the basic principles governing the audit.
    • conduct an audit.
35. Engagement letter contains the following information:
    • information on the qualification of the auditor.
    • information on previous audits.
    • the purpose of the audit.
36. The commitment letter contains the following information:
    • purpose of the audit.
    • quality control of the auditor's work.
    • basic principles governing the audit.
37. Ukrainian civil law provides such opportunities for audit organizations:
    • send to the economic entity a letter of commitment, which contains all the essential terms of the contract and, upon receipt of a letter of commitment signed by the customer, to consider itself bound by the contractual relationship with him and begin an audit.
    • audit methods are developed by sections of accounting.
    • methods of checking various issues from a legal point of view.
38. The audit contract should contain the following provisions:
    • purpose of the audit.
    • information on the preliminary conclusion of the audit.
    • information on the qualifications and experience of the auditor.
39. The audit contract should not contain the following provisions:
    • the purpose of the audit.
    • Information on the preliminary conclusion of the audit.
    • the responsibility of the company's management for the information provided.
40. Which document determines addressed to one or more specific persons
    a proposal that sufficiently reflects the intentions of the person who made them to consider themselves
    one that has entered into an agreement with the addressee who will accept this offer:
    • offer.
    • agreement to provide audit services.
    • Law of Ukraine “On audit of financial statements and auditing”
41. The search for reserves in the economic activity analysis belongs to:
    • methods of economic activity analysis.
    • tasks of economic activity analysis.
    • objects of economic activity analysis.
42. Economic activity analysis performs the functions of:
    • planning, control, bloosting.
    • synthesis, substantiation, stimulation.
    • assessment, diagnosis, search.
43. A reasonable allocation of obligations between employees to conduct analytical research at the enterprise is ...
    • the purpose of economic activity analysis.
    • organization of economic activity analysis.
    • economic activity analysis function.
44. What is the search function of economic activity analysis:
    • identified reserves to increase management efficiency.
    • determining the state of the studied economic system and its characteristics.
    • identification of priority areas of economic system development.
45. What is the diagnostic function of economic activity analysis:
    • identification of priority areas of economic system development.
    • identification and assessment of causal links of change and development of the studied economic phenomena and processes.
    • usage of elimination methods.
46. The principle of complexity in the analysis of economic activity provides:
    • that the study of economic phenomena and processes is carried out on the basis of scientifically sound methods.
    • search and assessment of reserves and ways to use them.
    • use of the whole set of parameters that characterize the state and change of the studied phenomena and processes.
47. What is the evaluation function of the analysis of economic activity:
    • identification of reserves to improve management efficiency.
    • determining the state of the studied economic system and its characteristics.
    • identification and assessment of causal links of change and development of the studied economic phenomena and processes.
48. To assess the implementation of planned tasks it is necessary to compare:
    • actual indicators with the planned ones.
    • indicators for the previous period with the planned ones.
    • actual indicators with indicators for the previous period.
49. Intensive production reserves include:
    • reduction of the interest rate for the use of credit resources.
    • current repairs of fixed assets.
    • increase productivity.
50. Search and assessment of opportunities and reserves to improve the efficiency of the enterprise in the analysis of economic activity belongs to:
    • methods of analysis of economic activity.
    • functions of analysis of economic activity.
    • principles of analysis of economic activity.