Intrebari Teoretice Contabilitate Feaa (Fara Probleme)

The term "pasiv" refers to the liabilities or debts of a company. It includes both long-term and short-term debts, as well as the total debts of the company. Additionally, it also includes the company's equity or capital provided by the owners, which is represented by the term "capitaluri proprii". Therefore, the correct answer includes both "capitaluri proprii" and "datorii totale" as they are both components of the pasiv or liabilities of a company.

In a dominant inflation economy, the method of evaluating stocks that corresponds to the principle of prudence is the price of the last lot entered. This is because in an inflationary environment, the price of goods tends to increase over time. Therefore, using the price of the last lot entered ensures that the stock is valued at a higher price, which is a more conservative approach in terms of financial reporting and reflects the principle of prudence.

Metoda FIFO (First In, First Out) presupune ca primele produse intrate in gestiune sunt si primele produse consumate. Aceasta metoda nu avantajeaza intreprinderea din punct de vedere fiscal in conditii de inflatie deoarece valorile produselor stocate mai vechi sunt considerate mai mici decat valorile produselor stocate mai noi, ceea ce duce la o evaluare mai mica a stocurilor si implicit la o reducere a profitului impozabil. Celelalte metode de evaluare (LIFO, identificarii specifice, costului standard si CMP) pot oferi o evaluare mai realista a stocurilor si pot avantaja intreprinderea din punct de vedere fiscal in conditii de inflatie.

The correct answer is "organizare a contabilitatii sintetice a stocurilor" because the method of intermittent inventory is a method of organizing and managing the overall accounting records for inventory. It involves periodically taking physical stock counts and updating the inventory records accordingly. This method is commonly used when the inventory turnover is low or when the cost of maintaining a perpetual inventory system is high.

At the end of the financial exercise, the value of foreign currency liabilities and receivables is adjusted through the recording of financial income or financial expenses. This adjustment is made to reflect any changes in the value of these liabilities and receivables due to currency fluctuations. Constituting provisions for the depreciation of receivables or recording them as operating income or expenses are not the correct methods for correcting the value of foreign currency liabilities and receivables.

The correct answer is "valoarea cea mai mica dintre valoarea de intrare si valoarea de inventar". This means that when evaluating stocks in the accounting balance sheet, the value used is the lower of the cost price or the inventory value. This ensures that the balance sheet reflects a more conservative valuation of the stocks, taking into account any potential decreases in value.

The correct answer is "se transfera la marfuri" because it states that the available materials and supplies are transferred to inventory (marfuri) in order to be sold to third parties. This implies that the materials and supplies are no longer considered separate entities but are now part of the inventory that can be sold.

The permanent inventory method is a method used to organize the synthetic accounting of stocks. This method involves keeping a continuous record of inventory levels, including both the quantity and value of items. It allows for accurate tracking of stock movements, such as purchases and sales, and provides up-to-date information on the value of the inventory. This method is useful for managing and controlling stock levels, as well as for financial reporting purposes.

The correct answer is "in momentul facturarii bunurilor contractate" because regularization of advances for trade payables and receivables occurs at the moment when the goods that were contracted are invoiced. This means that the advances given or received are accounted for and adjusted in the financial records when the invoice for the goods is issued.

Veniturile reprezinta cresteri ale beneficiilor economice inregistrate pe parcursul perioadei contabile, sub forma de intrari sau cresteri ale activelor sau descresteri ale datoriilor, care se concretizeaza in cresteri ale capitalului propriu, altele decat cele rezultate din contributii ale actionarilor. This means that revenues are increases in economic benefits recorded during the accounting period, in the form of inflows or increases in assets or decreases in liabilities, which result in increases in equity, other than those resulting from contributions by shareholders.

In retail, the evaluation of goods in stock is done at the retail selling price, including VAT. This means that the value of the goods is determined based on the price at which they will be sold to customers, including any applicable taxes. This method takes into account the actual selling price of the goods and ensures that the inventory is valued accurately based on its potential revenue generation.

The correct answer includes four qualitative characteristics of annual financial statements: intelligibility, relevance, credibility, and comparability. These characteristics are important for ensuring that the financial information presented in the statements is understandable, useful, reliable, and can be compared with previous periods or other entities. The presence of positive equity is not a qualitative characteristic but rather a financial condition. The prevalence of economic over legal considerations is not mentioned as a characteristic of financial statements.

The correct answer is "la inceputul perioadei urmatoare" because the question is asking when the work in progress from the current period is removed from the records. This suggests that at the beginning of the next period, the work in progress is no longer considered as part of the current period's production.

The correct answer is "cheltuieli ale perioadei." This is because general administrative expenses and financial expenses are not directly related to the production process or bringing inventory to its final form. Instead, they are considered as expenses incurred during a specific period, such as rent, salaries, utilities, or interest payments. These expenses are not directly associated with the cost of producing a specific product or service, but rather with the overall operation of the business during a given period.

The correct answer is a combination of two options: "scaderea sau iesirea activelor" (decrease or disposal of assets) and "cresterea valorii datoriilor" (increase in liabilities). Expenses can occur as a result of a decrease or disposal of assets, which leads to a decrease in the economic benefits. Additionally, expenses can also arise from an increase in liabilities, as this represents an increase in the obligations or debts of the entity.

The correct answer is "totalul activelor, cifra de afaceri neta si numarul mediu de salariati in cursul exercitiului financiar". This is because when determining the size of entities, factors such as total assets, net sales, and average number of employees during the financial year are taken into consideration. These criteria provide a comprehensive view of the entity's financial performance, including its assets, sales, and workforce.

Yes, it is possible for equity to have a negative value if the losses exceed the other equity resources. This means that the company's liabilities are greater than its assets, resulting in a negative net worth.

The revenues from the sale of goods are not influenced by the costs of inventory at the beginning and end of the accounting period. The revenues from the sale of goods are determined by the selling price and quantity of goods sold, not by the costs of inventory. Therefore, the correct answer is "veniturile din vanzarea marfurilor" (revenues from the sale of goods).

The correct answer is "costul unitar mediu ponderat, FIFO, LIFO, identificarea specifica". This is because when exiting inventory, there are multiple methods that can be used to evaluate the cost of the stock. These methods include the weighted average cost, the first-in, first-out method, the last-in, first-out method, and the specific identification method. These methods allow for different ways of calculating the cost of the inventory based on factors such as the order in which the items were purchased or the specific identification of each item.

In the evaluation and recording of raw materials at standard cost in accounting, the correct statement is that the debit balance of account 308 "Price differences for raw materials and materials" is cumulated with the debit balance of account 301 "Raw materials" at standard cost, so that these accounts reflect the value of raw material stocks at acquisition cost. Additionally, the credit balance of account 308 is subtracted from the debit balance of account 301 at standard cost, in order to reflect the value of raw material stocks at acquisition cost.

The correct answer is "cheltuielile de exploatare". This is because current repair expenses for tangible assets are considered as operating expenses. Operating expenses are the costs incurred in the day-to-day operations of a business, including repairs and maintenance. Development expenses, establishment expenses, and financial expenses are not applicable in this context as they pertain to different categories of expenses.

Explication: Les dépenses d'intérêts sont incluses dans le coût de production des produits finis, mais seulement dans certaines situations. Cela signifie que dans certains cas, les dépenses d'intérêts peuvent être considérées comme un coût de production, mais ce n'est pas toujours le cas. Il est important de prendre en compte les circonstances spécifiques avant de décider si les dépenses d'intérêts doivent être incluses dans le coût de production.

The correct answer is in the profit and loss account, under financial expenses. This means that financial discounts granted are recorded as expenses in the profit and loss account.

The correct answer includes three categories of goods: goods purchased for resale without undergoing any transformations, goods of the nature of stocks that will be sold as they are, and finished products delivered for sale to own stores.

not-available-via-ai

The correct answer is anularea unui provizion, consumarea unui provizion, diminuarea unui provizion. In the credit account 7812, it is possible to record the cancellation, consumption, or decrease of a provision.

The given answer states that "Debitul conturilor = Creditul conturilor". This is the fundamental principle of double-entry bookkeeping, which states that for every debit entry made in an account, there must be a corresponding credit entry in another account. This ensures that the accounting equation remains balanced, and all transactions are recorded accurately.

The correct answer is "veniturile brute ale angajatilor" because the question asks about the contribution of employees to social health insurance, which is usually calculated based on their gross income or earnings before any deductions or taxes. Therefore, the contribution is based on the total income earned by the employees before any deductions such as taxes or other expenses.

The correct answer is for non-compliance with contractual clauses and for inadequate quality of goods involved in the transaction. This means that a rebate can be granted if the terms of the contract are not met or if the goods do not meet the required quality standards.

The cost of production includes the cost of materials consumed, direct manufacturing expenses, and rationalized indirect production expenses related to manufacturing. However, it does not include financial and extraordinary expenses. These expenses are not directly related to the production process and are therefore not included in the evaluation of work in progress.

The weighted average cost is determined for evaluating the outflows of inventory. This means that the cost of the inventory that is being sold or used is calculated based on the average cost of all the inventory items in stock, taking into account their respective quantities. This method ensures a more accurate representation of the cost of goods sold and helps in determining the profitability of the business.

The correct answer is "la sfarsitul lunii" because it is common practice in retail trade to record the inventory at the end of each month. This allows for accurate tracking of sales and inventory levels, as well as identification of any discrepancies or issues that may have occurred during the month. By recording the inventory at the end of the month, the business can ensure that all sales have been properly accounted for and that the inventory value is accurate for financial reporting purposes.

The correct answer is "iesirile de produse finite in cursul perioadei > intrarile de produse in aceeasi perioada." This means that the amount of finished products leaving during the period is greater than the amount of products entering during the same period. This leads to a final debit balance in the account "Venituri aferente costurilor stocurilor de produse" (Revenue related to product inventory costs) at the end of the management period.

The correct answer is "intrarile din cursul lunii sunt mai mici decat iesirile din cursul lunii." This means that the total amount of money coming into the account during the month is less than the total amount of money going out of the account during the month. As a result, the account has a debit balance at the end of the month.

The correct answer is "Activ = Capital propriu + Datorii" because it represents the double-entry bookkeeping equation. This equation states that the total assets of a company (Activ) are equal to the sum of its equity (Capital propriu) and liabilities (Datorii). This equation ensures that the accounting equation remains balanced, as every transaction affects both sides of the equation. By maintaining this balance, it ensures the accuracy and integrity of the financial records.

The correct answer is "metoda inventarului intermitent" because this method requires periodic inventory counts at the end of each accounting period. Unlike the perpetual inventory method, which continuously tracks inventory levels, the intermittent inventory method only updates inventory records periodically, usually at the end of the month, quarter, or year. This method is commonly used by small businesses with lower inventory volumes and less frequent inventory turnover.

The correct answer is "rulajul creditor al contului 301" because the coefficient of distribution of price differences is multiplied by the credit turnover of account 301. This means that the price differences for raw materials that have been consumed or used during the period are allocated based on the amount of raw materials that have been credited or received into the inventory.

In a period of rising prices, the profit calculated using the FIFO method is higher than when using the LIFO method. This is because the FIFO method assumes that the oldest inventory is sold first, which means that the cost of goods sold (COGS) is calculated using the lower cost of older inventory. As a result, the profit is higher because the COGS is lower. On the other hand, the LIFO method assumes that the newest inventory is sold first, resulting in a higher COGS and lower profit.

The correct answer is "nu, nu se inregistreaza ca o diminuare a veniturilor din exploatare" because financial discounts are not recorded as a decrease in sales revenue for the seller.

Principiul continuității activității se referă la presupunerea că o entitate va continua să își desfășoare activitatea în viitorul previzibil. Acest principiu este important pentru a asigura o imagine fidelă a performanțelor financiare, deoarece permite entității să aplice aceleași politici contabile și să prezinte informații comparabile în timp. Independența exercițiului se referă la separarea rezultatelor financiare ale unui exercițiu de cele ale altor exerciții, ceea ce contribuie de asemenea la imaginea fidelă a performanțelor financiare.

The correct answer is that the account 348 "Diferente de pret la produse" is credited with the unfavorable price differences allocated at the end of the period, related to the products sold, through the debit of account 711 "Venituri aferente costurilor stocurilor de produse". Additionally, the account 348 is also credited with the favorable price differences related to the manufactured products, determined at the end of the period, through the debit of account 711 "Venituri aferente costurilor stocurilor de produse".

The correct answer is "avansuri primite de la clienti (active circulante)". This element should not be included in the balance sheet as a current asset because it represents advances received from customers, which are liabilities that need to be repaid or offset against future sales.

The value of inventory for fixed assets and stocks is determined based on the utility of the asset within the unit, its condition, and the market price. This means that the value of the inventory is not solely determined by the purchase price or the nominal value, but also takes into consideration how useful the asset is within the specific unit, its current condition, and the prevailing market price.

Stocurile generează beneficii pentru o firmă atunci când fac obiectul vânzării și contribuie la obținerea altor bunuri sau servicii. Aceasta înseamnă că stocurile pot fi vândute pentru a genera venituri și pot fi utilizate în procesul de producție pentru a obține alte bunuri sau servicii necesare pentru activitatea firmei.

Transforming a debt into expenses is not a valid method for extinguishing an obligation. Expenses are costs incurred by a company in its normal operations, while debts are financial obligations that need to be repaid. Transforming a debt into expenses would not eliminate the obligation but would rather increase the company's expenses. Therefore, this option is not a valid method for extinguishing an obligation.

The correct answer explains that expenses represent decreases in economic benefits during the accounting period in the form of outflows or decreases in the value of assets or increases in liabilities, resulting in reductions in equity, other than those resulting from distributions to shareholders.

Veniturile inregistrate in avans reprezinta sumele de bani primite de o companie pentru bunuri sau servicii care urmeaza sa fie livrate sau prestate in viitor. Aceste venituri sunt constatate sau angajate in perioada curenta, dar apartin si sunt recunoscute in perioadele viitoare. Ele sunt inregistrate in bilantul companiei la venituri in avans, deoarece reprezinta sume incasate inainte de livrarea sau prestarea efectiva a bunurilor sau serviciilor.

The correct answer is "active imobilizate + active circulante nete – subventii pentru investitii". This is because the formula for calculating the "Totalul grupei de bilant" is to add the value of "active imobilizate" (fixed assets) to the value of "active circulante nete" (net current assets) and then subtract the value of "subventii pentru investitii" (investment subsidies). This formula helps to determine the total value of the balance sheet group "Total active minus datorii curente" (Total assets minus current liabilities).

The correct answer is "cheltuielile si veniturile" because expenses and revenues are key elements that determine the financial performance of an entity. These two factors directly impact the profitability and financial health of the entity. By analyzing the expenses and revenues, one can assess the efficiency of cost management and revenue generation, which are crucial indicators of financial performance.

In wholesale trade, the evaluation of goods upon entering the inventory is typically done at the actual purchase cost (excluding VAT). This means that the value of the goods is determined based on the price that was paid to acquire them, without including any taxes. This method allows for an accurate assessment of the cost of the goods and is commonly used in wholesale transactions.

The correct answer is "raporturile juridice generatoare de drepturi si/sau obligatii in bani si in natura, fata de orice persoana fizica sau juridica". This means that "relatiile cu tertii" refers to legal relationships that result in rights and/or financial obligations, whether in money or in goods, with any individual or legal entity. This includes relationships with third parties outside of the group or association.

The correct answer is "in debitul contului 456." This means that the creation of liabilities towards associates is reflected in the debit balance of account 456.

The correct answer is "diferente de pret favorabile stabilite la intrarea materiilor prime in gestiunea unitatii" because the cost of acquiring the raw materials is lower than the predetermined price recorded in the accounting. This means that the company is benefiting from a favorable price difference, as they are able to acquire the materials at a lower cost than expected. The other options, "diferente de pret nefavorabile aferente stocurilor aprovizionate," "diferente de pret in plus," and "diferente de pret in minus," do not accurately describe the situation where the cost is lower than the predetermined price.

When a company purchases consumable materials, it affects the structure of the company's assets and liabilities. Consumable materials are items that are used up or depleted during the normal course of business operations. When these materials are acquired, it increases the company's assets as they now have more materials available for use. At the same time, it also increases the company's liabilities as they now have an obligation to pay for these materials. Therefore, the correct answer is "achizitie de materiale consumabile" which means "purchase of consumable materials" in English.

The effects received from customers can be utilized by the beneficiary in three ways. Firstly, they can be assigned to the suppliers before the due date to settle their own obligations, a process known as assignment. Secondly, they can be deposited in the bank before the due date, and the value of the effects, minus the discount (interest for the remaining period until the maturity of the commercial effect) retained by the bank, can be collected. This process is known as discounting. Lastly, the effects can be kept until the due date and the amount can be collected from the debtor.

The correct answer is "valoarea nominala". When recording liabilities and receivables in accounting, they are typically recorded at their nominal value. The nominal value represents the original amount stated on the document or contract, regardless of any changes in market value or other factors. This ensures that the financial statements reflect the actual obligations and rights of the company at the time of the transaction.

The correct answer is "numai pe baza cheltuielilor de exploatare" which means "only based on operating expenses". This suggests that adjustments for the depreciation of stocks are made solely based on the expenses incurred during the normal course of business operations. Other types of expenses such as extraordinary expenses or financial expenses do not play a role in determining the adjustments for the depreciation of stocks.

The correct answer is in creditul contului 456 and in creditul contului 455. This means that the debts to associates are reflected in the credit balance of account 456 and account 455.

In order to determine the profit tax, the relevant factors are the fiscal result and the tax rate, as well as the gross profit, deductible items, non-deductible expenses, and the tax rate. These factors are taken into account to calculate the taxable profit and subsequently determine the amount of tax to be paid.

The question is asking for the elements that characterize the financial position of an entity. The correct answer is "activele, capitalul propriu si datoriile" which translates to "assets, equity, and liabilities" in English. These elements are important in understanding the financial health and stability of an entity. Assets represent the resources owned by the entity, equity represents the owner's investment in the entity, and liabilities represent the entity's obligations to creditors. Together, these elements provide a comprehensive picture of the entity's financial position.

The result of the exercise is determined at the end of the management period and appears as a result of closing the expense and revenue accounts of the respective financial exercise. It can be in the form of profit if the revenues of the management period are higher than the expenses of the same period, or in the form of loss when the expenses exceed the revenues of the same period. This result is always reflected in the owner's equity.

In the credit of account 308, the differences in price that are favorable (the purchase cost is lower than the standard price) for raw materials, consumables, and inventory items are recorded. This means that when the actual purchase cost is lower than the standard price, a credit entry is made in account 308 to reflect the favorable difference in price.

The correct answer options are describing different ways in which finished products can be acquired or handled. The options "obtinute din productie proprie" (obtained from own production), "constatate plus la inventariere" (identified as surplus during inventory), and "vandute tertilor ca atare, fara a fi trecute, in prealabil, in categoria marfurilor" (sold to third parties as they are, without being previously categorized as goods) all represent ways in which finished products can be obtained or handled within a business.

The disponibilitatile in valuta si alte valori de trezorerie exprimate in valuta are to be updated at the end of each month.

The correct answer is a combination of "rabatului, remizei, and risturnului". These are different types of commercial discounts or reductions that can be offered to customers. A "rabat" is a discount given on the price of a product or service. A "remiză" is a reduction or discount given as a reward for loyalty or as an incentive for a large purchase. A "risturn" is a refund or rebate given after a certain period of time or based on specific conditions.

In the debit of account 308, the differences in price that are unfavorable (the acquisition cost is higher than the standard price) for raw materials, consumables, and inventory items entering into stock are recorded. Additionally, the favorable differences in price for raw materials, consumables, and inventory items leaving stock are also recorded.

The correct answer states that cash contributions are mandatory for the establishment of any form of company. Contributions can be made in cash or in kind. All forms of companies accept contributions in kind, which are made by transferring corresponding rights and delivering goods that are in use. Work performances cannot be considered as contributions to the formation or increase of the share capital.

At the time of entry into the entity, the purchased goods can be evaluated at the cost of acquisition, which refers to the amount paid to acquire the goods. Additionally, the goods can also be evaluated at the retail selling price without VAT, which is the price at which the goods are sold to the end consumer without including any taxes. Finally, the goods can also be evaluated at the retail selling price including VAT, which includes the taxes imposed on the sale of the goods.

In bilant, stocurile dintr-o intreprindere se evalueaza la valoarea cea mai mica dintre cost si valoarea realizabila neta. This means that when valuing the inventory, the lower of cost and net realizable value is considered. Cost refers to the original cost of acquiring or producing the inventory, while net realizable value is the estimated selling price minus any costs of completion, disposal, and transportation. By valuing the inventory at the lower of these two values, it ensures that the inventory is not overstated on the balance sheet and reflects its true economic value.

The correct answer is "avansuri acordate pentru imobilizari corporale (active circulante)" and "avansuri primite de la clienti (active circulante)" because both of these elements are incorrectly classified as current assets. Advances given for tangible assets and advances received from customers are typically classified as non-current assets, as they are expected to be held for a longer period of time.

The correct answer is "ca o cheltuiala a perioadei" because the costs related to storing finished products after receiving and delivering them to the warehouse are considered as expenses of the period. These costs are not directly related to the production process or the acquisition of the products, but rather to the ongoing operations and maintenance of the warehouse during a specific period of time.

The correct answer is "venitul din ajustarea deprecierii creantelor – clienti". This account is used to record the difference between the fair value of accounts receivable, which is higher, and the lower nominal value. This represents the income from the adjustment of the depreciation of accounts receivable.

The correct answer is "cifra de afaceri" because it is the only option that is directly related to the sales or revenue generated by the intermediary. The other options, such as "valoare adaugata," "excedentul brut de exploatare," "productia exercitiului," and "marja comerciala," are indicators that are not specifically tied to the sales or revenue generated by the intermediary.

The services in progress are included in the category of stocks because they are considered as work in progress or unfinished services that are still being executed. These services are not yet completed and are still in the process of being transformed into a final product or service. Therefore, they are treated as part of the inventory or stock of the company until they are finished and ready for sale or delivery.

The correct answer is that expenses recorded in advance are recognized and incurred in the current period but belong to and are recognized in future periods. They appear in the balance sheet under prepaid expenses.

When the net salaries of the staff are paid and the unpaid personnel rights are settled, it leads to changes in the structure of assets and liabilities of an economic entity. This is because the payment of net salaries reduces the liability for unpaid salaries, while the settlement of unpaid personnel rights increases the liability for personnel rights. These transactions affect the balance sheet of the entity by altering the amounts recorded under liabilities and potentially impacting the entity's cash or bank balances.

The correct answer is "cheltuielile de exploatare" because expenses related to the payment of compensations are considered part of the operating expenses. Operating expenses are the costs incurred by a company in its day-to-day operations, such as salaries, rent, utilities, and other expenses directly related to the production and sale of goods or services. Paying compensations would fall under this category as it is a regular expense that is necessary for the ongoing operation of the business.

The correct answer is "active circulante" because the account 596 "Ajustari pentru pierderea de valoare a obligatiunilor" is used to adjust the value of bond investments. These bond investments are classified as current assets, which are part of the "active circulante" category in the balance sheet.