Számvitel Alapjai Tesztfeladatok

The correct answer is Bankszámla, Vevők, Készletek. These three categories (Bankszámla, Vevők, Készletek) are typically classified as assets on the balance sheet. Bankszámla refers to the bank accounts of the company, Vevők refers to the accounts receivable from customers, and Készletek refers to the inventory or stock of the company. These are all items that have value and can be used or sold to generate revenue for the company.

The correct answer is "Szállítók" because in the context of purchasing products, the term "Szállítók" refers to the suppliers or vendors from whom the trader company purchases the goods. These suppliers are responsible for delivering the products to the company, and the company is obligated to pay them for the goods received.

The correct answer is "eszköz oldal csökken, forrás oldal csökken" because when a bank reduces a trade company's loan repayment installment from their account, it means that the company's liability to the bank decreases (eszköz oldal csökken) and the bank's assets also decrease (forrás oldal csökken). This is because the bank is receiving less money from the company, resulting in a decrease in both the company's liability and the bank's assets.

The correct answer is "eszköz oldal csökken, forrás oldal csökken" because when a company settles its liabilities to suppliers, it means that the company is paying off its debts. This results in a decrease in assets (eszköz oldal csökken) as the company is using its resources to pay off the debts. At the same time, the company's liabilities (forrás oldal csökken) decrease as the debts are being paid off. Therefore, both the asset and liability sides of the company's balance sheet decrease in this situation.

When a production company uses materials for production, its assets (eszköz) decrease because the materials are being consumed. At the same time, the costs (költség/ráfordítás) increase because the company has to spend money to purchase those materials. Therefore, the correct answer is "eszköz csökken, költség/ráfordítás nő."

When a producer company purchases materials for production and immediately pays for them, there are two movements happening simultaneously. Firstly, the company's assets increase because it now owns the materials. Secondly, the company's assets decrease because it has paid for the materials, resulting in a decrease in its resources. Therefore, the correct answer is "eszköz nő, eszköz csökken" which translates to "assets increase, assets decrease" in English.

The correct answer is "Vevő" because in accounting, the revenue from sales is recorded as an increase in the accounts receivable (vevő) account. This means that when a company sells goods or services on credit, the amount owed by the customer is recorded as revenue in the vevő account until it is collected. This account represents the company's right to receive payment from its customers and is considered an asset on the balance sheet.

The correct answer is "Árbevétel, Adótartozások, Rövid lejáratú kötelezettségek". This is because Árbevétel (revenue) and Adótartozások (tax liabilities) are both sources of income or funds coming into the company, which would increase the balance on the right side (követel oldalon) of the account. Rövid lejáratú kötelezettségek (short-term liabilities) are also obligations that the company owes, which would also increase the balance on the right side of the account.

The correct answer is "Előzetes ÁFA számlaosztály tartozik (bal) oldal". This answer states that the "Előzetes ÁFA" (prepaid VAT) account belongs on the debit (left) side of the ledger. This means that when recording transactions related to material procurement, the prepaid VAT account should be debited, indicating an increase in the amount owed for VAT.

We are reducing the liability side (left side) of the balance sheet by decreasing the categories of Revenue, Suppliers, and Accounts Payable.

The correct answer is "Eredménytartalék, Bértartozások, Szállítók." On the asset side of the balance sheet, we typically list items that represent resources owned by the company. Eredménytartalék (retained earnings) represents the accumulated profits of the company that have not been distributed to shareholders. Bértartozások (wages payable) represents the amount of wages owed to employees. Szállítók (suppliers) represents the amount owed to suppliers for goods or services received. Therefore, these three items belong on the asset side of the balance sheet.

The correct answer is "Fizetendő ÁFA - Vevők" because the company is selling finished products to customers with a later payment deadline. In this case, the company will invoice the customers for the sale, including the value-added tax (ÁFA) that the customers will eventually have to pay. Therefore, the VAT that the company needs to account for is classified as "Fizetendő ÁFA" (payable VAT) and it is recorded in the accounts receivable from customers (Vevők).

The correct answer is "Fizetendő ÁFA számlaosztály követel (jobb) oldal." This is because "Fizetendő ÁFA" refers to the VAT that needs to be paid, and "számlaosztály követel (jobb) oldal" indicates that it should be recorded on the right side of the account.

We increase the balance of the Vevők (Customers), Egyéb ráfordítások (Other expenses), and Adminisztratív ráfordítások (Administrative expenses) accounts on the debit side (left side).

The correct answer is "Előzetes ÁFA, Áruk, Adminisztratív ráfordítások". This is because the question asks which 3 account classes are decreased on the right side (credit side) of the ledger. "Előzetes ÁFA" (prepaid VAT), "Áruk" (goods), and "Adminisztratív ráfordítások" (administrative expenses) are all types of accounts that typically have credit balances. When these accounts are decreased, it means that credits are being applied to them, resulting in a decrease in their balances.

When a producer company sells finished goods with a later payment deadline, it will record two movements in the balance sheet. Firstly, the asset side of the balance sheet will increase because the company now has a claim receivable from the customer for the payment. This increase in assets represents the increase in the value of the finished goods sold. Secondly, the asset side of the balance sheet will decrease because the company no longer possesses the physical finished goods that were sold. This decrease in assets represents the reduction in inventory. Therefore, the correct answer is "eszköz nő, eszköz csökken" which means assets increase, assets decrease.

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After purchasing goods for 10,000 eFt + 20% VAT, the merchant returns 10% of the goods due to a quality issue. The correct balance after these two economic events is 10,800 eFt in the "Szállítók" (Suppliers) account. This means that the merchant still owes the supplier 10,800 eFt for the remaining goods.

The correct answer is that the payable VAT is 1,800 eFt. This is because the company initially sold goods worth 10,000 eFt + 20% VAT, which amounts to 12,000 eFt. However, due to a quality issue, 10% of the goods were returned, resulting in a decrease in revenue. Therefore, the final revenue after the return is 10,800 eFt. The payable VAT is calculated as 20% of the revenue, which equals 1,800 eFt.

The answer "0" indicates that the person finds the test tasks very easy.