Grile Finante Feaa - Brosura 50 - 2019 (1 Varianta Corecta)

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| By Catherine Halcomb
Catherine Halcomb
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1. Pietele financiare derivate sunt reprezentate de:

Explanation

The correct answer is "pietele futures si pietele optiunilor." Financial derivative markets are represented by futures markets and options markets. These markets involve trading financial instruments that derive their value from an underlying asset, such as commodities, stocks, or currencies. Futures contracts are agreements to buy or sell an asset at a predetermined price and date in the future, while options contracts give the holder the right, but not the obligation, to buy or sell an asset at a specified price within a certain timeframe. These markets allow investors to hedge against price fluctuations and speculate on future market movements.

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Grile Finante Feaa - Brosura 50 - 2019 (1 Varianta Corecta) - Quiz

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2. Folosirea caror instrumente semnifica abateri de la principiul bugetar al unitatii:

Explanation

The use of "bugetele extraordinare" signifies deviations from the principle of unitary budgeting. This means that these budgets are used for exceptional or unforeseen circumstances that require additional financial resources beyond the regular budget. These extraordinary budgets are typically used for emergencies, unexpected expenses, or special projects that are not accounted for in the regular budgeting process. By using these budgets, organizations can allocate funds outside of the established budgetary framework, allowing for flexibility in addressing urgent or unique needs.

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3. Din punct de vedere al continutului juridic, conceptul de buget exprima:

Explanation

The concept of a budget, from a legal perspective, refers to an act that authorizes the collection of revenues and the execution of public expenditures. It is a regulatory document that outlines the financial operations of public institutions. This explanation aligns with the given answer.

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4. Capacitatea unei intreprinderi (private) de a-si acoperi partial necesitatile de dezvoltare pe seama profitului defineste:

Explanation

The given correct answer, "autofinantarea partiala neta in sens restrans," refers to the ability of a private enterprise to partially cover its development needs using its profits. This means that the enterprise is able to finance a portion of its growth and expansion through its own generated funds, but not in its entirety. The term "neta" indicates that this financing is after deducting any expenses or losses. "In sens restrans" suggests that it is a narrower or more specific definition of autofinantarea partiala neta.

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5. Care din urmatoarele afirmatii sunt adevarate:

Explanation

The correct answer states that in a broad sense, the financial markets include the money markets, foreign exchange markets, and the financial markets themselves. This means that the financial markets encompass not only the markets for securities but also other important markets such as those for currencies and short-term debt instruments. It is important to understand the scope of the financial markets to have a comprehensive understanding of the functioning and dynamics of the overall financial system.

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6. Cheltuielile publice bugetare cu plata ajutorului de somaj se incadreaza in categoria:

Explanation

The correct answer is "cheltuielilor de transfer". This is because the public budget expenses for unemployment benefits fall under the category of transfer expenses. Transfer expenses refer to the funds transferred from one entity to another without any direct exchange of goods or services. In this case, the government transfers funds to individuals who are unemployed as a form of financial assistance.

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7. Folosirea caror instrumente semnifica o abatere de la principiul echilibrarii bugetului:

Explanation

Bugetele extraordinare semnifica o abatere de la principiul echilibrarii bugetului deoarece acestea sunt utilizate pentru finantarea unor cheltuieli neprevazute sau urgente, care nu pot fi acoperite din bugetul obisnuit. Aceste bugete sunt alocate pentru situatii exceptionale, cum ar fi dezastre naturale, conflicte armate sau alte evenimente neasteptate, si pot implica un deficit bugetar, adica cheltuieli mai mari decat veniturile. Astfel, utilizarea bugetelor extraordinare poate duce la o abatere de la principiul echilibrarii bugetului, care presupune ca veniturile si cheltuielile trebuie sa fie in balanta.

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8. Principalele atributii ale trezoreriei publice in calitate de bancher al statului sunt:

Explanation

The main duties of the public treasury as the state's banker include managing and redistributing the cash availability from the accounts opened by public institutions. This involves overseeing the funds and ensuring that they are allocated efficiently to meet the financial needs of various government entities. By effectively managing and redistributing the cash, the public treasury plays a crucial role in maintaining the financial stability and smooth functioning of the state's financial system.

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9. Sursele de finantare externa a intreprinderilor sunt:

Explanation

The correct answer is "datoriile pe termen scurt din activitatea de exploatare" (short-term liabilities from operating activities). This refers to the funds that businesses can obtain from their short-term debts related to their day-to-day operations. These liabilities can include trade payables, accrued expenses, and other short-term obligations that arise from the normal course of business. By utilizing these short-term liabilities, companies can secure external financing to support their ongoing operations and meet their immediate financial obligations.

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10. In functie de natura valorilor mobiliare emise si negociate pe pietele financiare, se pot intalni:

Explanation

The correct answer is "piata obligatiunilor" because it is mentioned in the question as one of the types of markets that can be encountered based on the nature of the securities issued and traded on financial markets.

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11. Ciclul de exploatare in desfasurarea activitatii unei intreprinderi (private):

Explanation

The correct answer explains that the "ciclul de exploatare" refers to the production activities within an enterprise where raw materials and materials are processed to obtain finished products that are delivered to both internal and external beneficiaries. This answer accurately captures the essence of the "ciclul de exploatare" by highlighting the production process and the delivery of finished products.

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12. Care din urmatoarele afiramtii cu privire la politica de stabilizare (prudenta), componenta a politicii de dividend a intreprinderii sunt adevarate?

Explanation

The correct answer states that the policy of stabilization (prudence) in the dividend policy of the enterprise involves ensuring a constant dividend or a constant rate of annual dividend growth, regardless of the size of the profit obtained. This means that the company aims to provide a consistent and predictable return to its shareholders, regardless of fluctuations in profitability.

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13. Subiectul impozitului, ca element tehnic al acestuia:

Explanation

The correct answer states that the subject of the tax is the individual or legal entity who is legally obligated to pay the tax. This means that the subject of the tax is the person or entity who is responsible for fulfilling the tax payment requirement as determined by law.

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14. Impozitele care au in vedere, pe langa existenta materiei impozabile, si situatia familiala ce greveaza asupra puterii contributive a subiectilor sunt reprezentate de:

Explanation

The correct answer is "impozitele directe personale." This is because impozitele directe personale are taxes that take into account both the taxable matter and the family situation that affects the taxpaying power of the subjects.

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15. Documentatia depusa de Guvern la Parlament, in vederea dezbaterii si aprobarii bugetului, contine:

Explanation

The correct answer is "proiectul de lege bugetara anuala, cu veniturile si cheltuielile bugetare" because it refers to the annual budget bill, which includes the revenues and expenditures of the budget. This document is crucial for the government to present to the Parliament for debate and approval in order to establish the financial plan for the following budget year. It outlines the projected income and expenses, providing transparency and accountability in the budgetary process.

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16. Ca asemanari intre emisiunea (inflationista) de moneda, folosita ca resursa financiara publica extraordinara, si impozitele indirecte se regasesc:

Explanation

The correct answer is "caracterul voalat" which translates to "veiled nature". This means that both the inflationary currency emission and indirect taxes have a hidden or disguised impact on the economy. They may not be immediately noticeable or transparent to the public, but they still affect the financial situation and economic conditions.

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17. Tot surplusul de valoare pe care o intreprindere il realizeaza ca urmare a activitatii desfasurate si care acopera integral cerintele de dezvoltare ale acesteia, exprima:

Explanation

The correct answer is "autofinantarea bruta, integrala, in sens restrans". This means that the surplus value generated by the enterprise fully covers its development requirements, indicating a gross self-financing in a narrow sense.

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18. Printre sursele de finantare a cheltuielilor publice cu invatamantul se pot regasi:

Explanation

The correct answer is "fondul bugetar". The explanation is that the "fondul bugetar" refers to the budget fund, which is a source of financing for public expenses in education. This fund is allocated from the government's budget and is used to cover various costs related to education, such as salaries for teachers, school infrastructure, educational materials, and other expenses necessary for the functioning of the education system.

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19. Finantarea temporara, ca modalitate de procurare a resurselor financiare necesare unei intreprinderi:

Explanation

Temporary financing, as a way to procure the necessary financial resources for a company, is primarily ensured through bank loans granted by banks and for operational activities. This means that the company relies on short-term loans from banks to meet its financial needs in the short term. These loans are typically used to fund day-to-day operations and cover expenses until the company generates enough revenue to repay the loans.

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20. Din punct de vedere economic, bugetul de stat reprezinta:

Explanation

The correct answer is "procese, tehnici de mobilizare a resurselor bugetare, precum si de utilizare a acestora sub forma cheltuielilor bugetare." This answer states that the state budget represents the processes and techniques used to mobilize and utilize budgetary resources, specifically in the form of budgetary expenses. It implies that the state budget involves the planning, allocation, and management of financial resources by the government for various purposes.

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21. Identificarea si evaluarea materiei impozabile, si stabilirea sumei impozitului de incasat pe categorii de impozite, ca operatiune specifica executiei bugetului la partea de venituri, este specifica:

Explanation

The correct answer is "asezarii". This is because "asezarii" refers to the process of determining and assessing the taxable matter and establishing the amount of tax to be collected. It is a specific operation in the execution of the budget in terms of revenue. The other options, such as "perceperii" (collection), "emiterii titlului de percepere" (issuing the collection title), and "lichidarii" (liquidation), do not accurately describe this specific operation.

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22. Avand in vedere clasificatia financiara, cheltuielile publice se structureaza in:

Explanation

According to the given financial classification, public expenses are structured into definitive, temporary, and virtual expenses. This means that public expenses can be categorized as either definitive (permanent and ongoing), temporary (occurring for a specific period), or virtual (hypothetical or potential expenses). This classification helps in understanding and managing different types of public expenses.

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23. Sumele transmise catre diferite persoane care nu participa direct la activitatea curenta a entitatilor publice sunt cuprinse in categoria:

Explanation

The correct answer is "cheltuielilor de transfer" (transfer expenditures). This category refers to the expenses incurred by public entities when transferring funds or resources to individuals or other entities that are not directly involved in the current activities of the public entities. These transfers can be in the form of subsidies, grants, or other types of financial assistance.

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24. Operatiunile speculative „a la baisse" se realizeaza atunci cand:

Explanation

The correct answer states that "operatorii vand titluri la vedere la un curs mai ridicat, pentru a cumpara la termen la un curs mai scazut" which translates to "operators sell securities at a higher spot price in order to buy them at a lower future price." This explanation aligns with the concept of speculative operations "a la baisse," which refers to selling securities at a higher price in anticipation of buying them back at a lower price in the future.

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25. Taxele speciale de consumatie:

Explanation

Special consumption taxes are a form of indirect taxes. They have a low sensitivity to economic conditions and do not comply with the requirements of fiscal non-discrimination. These taxes can be calculated ad-valorem, meaning they are based on the value of the goods or services being taxed.

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26. Resursele financiare publice obtinute prin vanzarea de bonuri de tezaur se incadreaza in categoria:

Explanation

Resursele financiare publice obtinute prin vanzarea de bonuri de tezaur se incadreaza in categoria resurselor extraordinare deoarece acestea reprezinta venituri neobisnuite, temporare și neprevăzute pentru bugetul public. Bonurile de tezaur sunt emise de catre guvern pentru a atrage fonduri de la populatie sau institutii financiare, cu scopul de a finanta cheltuielile publice temporare sau neprevazute. Aceste resurse nu fac parte din resursele fiscale obisnuite ale bugetului si nu sunt imprumuturi pe termen mediu si lung.

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27. Care dintre urmatoarele afirmatii cu privire la imprumuturile de stat (publice) sunt adevarate:

Explanation

Imprumuturile de stat au caracter facultativ, ceea ce inseamna ca statul are optiunea de a le contracta sau nu. Aceasta afirmatie este adevarata deoarece guvernul poate decide daca doreste sa se imprumute de pe piata financiara sau sa obtina fonduri prin alte metode, cum ar fi impozitele sau vanzarea de active. Prin urmare, statul nu este obligat sa contracteze imprumuturi de stat.

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28. Spre deosebire de bursele de valori, pe pietele interdealeri („over the counter"):

Explanation

In contrast to stock exchanges, over the counter (OTC) markets have more lenient access conditions. This means that it is easier for participants to enter and trade in OTC markets compared to stock exchanges. OTC markets allow for more flexibility in terms of pricing and trading, as prices of securities can vary between different dealers. Transactions in OTC markets are typically negotiated through broker firms. Unlike stock exchanges, OTC markets are not limited to national companies and can include securities from various entities.

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29. La care din urmatoarele variante ale politicii de dividend marimea dividendelor de acordat actionarilor nu depinde de marimea profitului realizat:

Explanation

The correct answer is "politica de stabilizare". The policy of stabilization refers to a strategy where companies aim to maintain a consistent and stable dividend payout to shareholders, regardless of the profitability of the company. This means that even if the company's profits fluctuate, the dividend payments to shareholders will remain relatively constant. This policy is often adopted by companies that prioritize providing a reliable income stream to shareholders, rather than basing dividend payments solely on the company's profitability.

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30. Pentru stisfacerea cerintelor de echitate fiscala in impunere sunt necesare urmatoarele:

Explanation

The correct answer is "asigurarea unui venit minim nimpozabil pentru fiecare contribuabil" (ensuring a minimum non-taxable income for each taxpayer). This is necessary for achieving fiscal equity in taxation as it ensures that even those with low incomes are not burdened with taxes, thus promoting fairness in the tax system. By providing a minimum non-taxable income, the government can ensure that individuals have a basic level of income to meet their essential needs without being subject to taxation. This helps to reduce income inequality and ensure that the tax burden is distributed more equitably among taxpayers.

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31. Persoana fizica sau juridica in sarcina careia este stabilita, prin lege, obligatia de plata a impozitului este:

Explanation

The correct answer is "contribuabilul impozitului" (taxpayer). This is the person or entity that is legally obligated to pay the tax. They are responsible for fulfilling their tax obligations and submitting the necessary tax returns and payments to the relevant authorities.

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32. Care din urmatoarele afirmatii referitoare la controlul bugetar sunt adevarate:

Explanation

The correct answer is that controlul politic se exercita de catre Parlament. This means that political control is exercised by the Parliament. This statement implies that the Parliament is responsible for analyzing the justifications of operations recorded in the accounting accounts and making decisions regarding their legality. It is important for the Parliament to exercise political control to ensure that the government's financial activities align with the overall objectives of the state's policies. The other statements in the question are either incorrect or incomplete.

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33. Cheltuielile publice temporare:

Explanation

The correct answer is "sunt cheltuieli care se pot finaliza cu plati la scadente certe" because it states that temporary public expenses are expenses that can be finalized with payments at certain due dates. This explanation aligns with the definition of temporary public expenses and distinguishes them from other types of expenses mentioned in the other options.

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34. Care din etapele urmatoare, referitoare la executia partii de cheltuieli a bugetului de stat, sunt de competenta ordonatorilor de credite bugetare (conducatorilor institutiilor publice):

Explanation

The correct answer is "angajarea, lichidarea si ordonantarea". In the execution of the expenditure part of the state budget, the competencies of budgetary credit managers (public institution leaders) include the processes of angajarea (commitment), lichidarea (liquidation), and ordonantarea (ordering). Angajarea refers to the commitment of funds for a specific expense, lichidarea involves verifying and settling the expenses, and ordonantarea is the process of authorizing the payment of the expenses. These three steps are crucial for ensuring proper financial management and control within the public institutions.

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35. In evaluarea eficientei cheltuielilor publice pentru educatie (invatamant), in aprecierea efectelor acestora sunt luate in considerare:

Explanation

In the evaluation of the efficiency of public spending on education, the effects of additional income obtained by individuals as a result of additional training are taken into consideration. This means that when assessing the impact of public spending on education, the potential increase in income that individuals may experience as a result of further education or training is factored in. This recognizes that education can lead to improved job prospects and higher earning potential for individuals.

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36. Ca principiu bugetar, neafectarea veniturilor bugetare:

Explanation

The correct answer suggests that the principle of budgetary non-affectation of budget revenues means financing expenses from the entirety of revenues. This implies that all the revenues collected will be used to cover the expenses, ensuring that there is no deficit in the budget.

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37. In succesiunea lor fireasca, etapele executiei bugetului la partea de venituri sunt:

Explanation

The correct answer is "asezarea, lichidarea, emiterea titlului de percepere, perceperea". This sequence represents the natural order of the budget execution stages for revenues. First, "asezarea" refers to the establishment or recording of the revenue in the budget. Then, "lichidarea" involves the calculation and determination of the amount to be collected. Next, "emiterea titlului de percepere" refers to the issuance of the collection title or document. Finally, "perceperea" represents the actual collection or receipt of the revenue. This sequence ensures a systematic and organized approach to managing and collecting budget revenues.

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38. Caracterul regresiv al sarcinii fiscale, in cazul impozitelor indirecte, consta in aceea ca:

Explanation

The correct answer states that the regressive nature of indirect taxes affects low incomes because they are usually levied on goods of mass consumption, which have a significant share in personal consumption. This means that individuals with lower incomes, who spend a larger proportion of their income on basic goods, will be disproportionately affected by these taxes. In contrast, individuals with higher incomes, who may spend a smaller proportion of their income on these goods, will be less affected.

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39. Care din urmatoarele operatiuni reflecta ipostaza de casier atribuita trezoreriei publice:

Explanation

The correct answer is "organizarea si efectuarea tuturor operatiunilor de incasari si plati care privesc bugetul de stat". This answer reflects the role of the treasury in managing the collection and payment of funds related to the state budget. The treasury is responsible for organizing and conducting all financial transactions that involve the state budget, including collecting revenue and making payments on behalf of the government. This role is crucial in ensuring the proper management and allocation of funds for public expenditures.

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40. Caracterul echitabil, ca trasatura a impozitelor indirecte, se refera la faptul ca:

Explanation

Impozitele indirecte pot fi diferentiate în funcție de situația economică și socială a subiecților. Aceasta înseamnă că aceste impozite pot fi ajustate în funcție de capacitatea financiară a fiecărui individ sau companie, luând în considerare nivelul de venituri, proprietăți și alte factori relevanți. Astfel, impozitele indirecte devin mai echitabile, deoarece se iau în considerare diferențele de resurse și situații economice ale contribuabililor.

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41. Cheltuielile publice cu acordarea de subventii sectorului privat:

Explanation

The correct answer is "nu erau acceptate in conceptia clasica despre cheltuielile publice". This means that in the classical conception of public expenditures, subsidies to the private sector were not considered acceptable. This suggests that the traditional view of public spending did not include providing financial support to the private sector through subsidies.

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42. Contractarea de catre autoritatile publice de resurse financiare imprumutate pe termen scurt reprezinta o coordonata a:

Explanation

The correct answer is "politicii fiscale" because contracting short-term financial resources by public authorities is a component of fiscal policy. Fiscal policy refers to the use of government spending and taxation to influence the economy. By borrowing money on a short-term basis, public authorities can adjust their spending levels and manage their budgets to stimulate economic growth or address budget deficits. This action falls under the realm of fiscal policy, which involves decisions related to government revenue and expenditure.

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43. Fondul de rulment brut se poate determina ca diferenta intre:

Explanation

The correct answer is "activele imobilizate si activele circulante" because the gross working capital can be calculated by subtracting the fixed assets from the current assets.

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44. In care din urmatoarele situatii se produc incalcari ale principiului anualitatii bugetului:

Explanation

The correct answer is "practicarea sistemului de executie (exercitiu) in executia bugetului". This means that violations of the principle of budgetary annuality occur when the system of execution (exercise) is practiced in budget execution. This suggests that if the budget is executed using a different system or exercise, it may lead to violations of the principle of budgetary annuality.

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45. Care din urmatoarele afirmatii sunt adevarate:

Explanation

The statement "in cazul impozitelor directe, pe venituri sau pe averi, suportatorul impozitului coincide cu subiectul impozitului" means that in the case of direct taxes on income or wealth, the taxpayer and the subject of the tax are the same. This means that the person or entity who is obligated to pay the tax is also the one who is directly affected by the tax. In other words, the individual or organization that earns the income or possesses the wealth is responsible for paying the tax on that income or wealth.

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46. Titlurile derivate se particularizeaza prin urmatoarele trasaturi:

Explanation

Derived titles are created by commercial companies based on financial assets (such as contracts on stock indices) and they arise from contracts between parties, providing rights to future assets. They are issued with the purpose of mobilizing and increasing the company's own capital, and they facilitate the mobilization of long-term capital by those in need of funds.

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47. Care dintre urmatoarele afiramtii cu privire la faza de ordonantare este adevarata:

Explanation

The correct answer is "este de competenta ordonatorilor de credite bugetare" which translates to "it is the responsibility of budgetary credit authorizers". This statement suggests that the phase of ordering is carried out by the individuals or entities responsible for authorizing budgetary credits.

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48. In cadrul politicii financiare a intreprinderii, practicarea unei rate relativ constante de acordare a dividendului (din profitul obtinut) este specifica:

Explanation

The correct answer is "politicii de participare directa". This is because the practice of maintaining a relatively constant dividend payout ratio from the profits earned is a characteristic of the policy of direct participation. This policy involves distributing a portion of the profits to the shareholders as dividends, thereby directly involving them in the company's financial performance and allowing them to benefit from its success.

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49. In calcului caror indicatori de caracterizare a cheltuielilor publice ca fenomen financiar intervine defaltorul PIB:

Explanation

The correct answer is "modificarii (cresterii) nominale a cheltuielilor publice". This is because the deflatorul PIB measures changes in the overall price level of the economy. When calculating the nominal growth of public expenditures, the deflatorul PIB is used to adjust for changes in prices over time. This allows for a more accurate assessment of the actual increase in public spending, taking into account inflationary effects.

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50. Criteriul momentului in care se efectueaza cheltuielile publice si modul in care acestea afecteaza resursele financiare publice este specific:

Explanation

The correct answer is "clasificatiei functionale". This is because the criteriul momentului in care se efectueaza cheltuielile publice (the criterion of when public expenditures are made) and modul in care acestea afecteaza resursele financiare publice (the way they affect public financial resources) are both specific to the functional classification of public expenditures. The functional classification categorizes expenditures based on the purpose or function they serve, such as education, healthcare, defense, etc. This classification helps in analyzing and understanding how public expenditures are allocated and utilized in different areas of government activities.

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Pietele financiare derivate sunt reprezentate de:
Folosirea caror instrumente semnifica abateri de la principiul bugetar...
Din punct de vedere al continutului juridic, conceptul de buget...
Capacitatea unei intreprinderi (private) de a-si acoperi partial...
Care din urmatoarele afirmatii sunt adevarate:
Cheltuielile publice bugetare cu plata ajutorului de somaj se...
Folosirea caror instrumente semnifica o abatere de la principiul...
Principalele atributii ale trezoreriei publice in calitate de bancher...
Sursele de finantare externa a intreprinderilor sunt:
In functie de natura valorilor mobiliare emise si negociate pe pietele...
Ciclul de exploatare in desfasurarea activitatii unei intreprinderi...
Care din urmatoarele afiramtii cu privire la politica de stabilizare...
Subiectul impozitului, ca element tehnic al acestuia:
Impozitele care au in vedere, pe langa existenta materiei impozabile,...
Documentatia depusa de Guvern la Parlament, in vederea dezbaterii si...
Ca asemanari intre emisiunea (inflationista) de moneda, folosita ca...
Tot surplusul de valoare pe care o intreprindere il realizeaza ca...
Printre sursele de finantare a cheltuielilor publice cu invatamantul...
Finantarea temporara, ca modalitate de procurare a resurselor...
Din punct de vedere economic, bugetul de stat reprezinta:
Identificarea si evaluarea materiei impozabile, si stabilirea sumei...
Avand in vedere clasificatia financiara, cheltuielile publice se...
Sumele transmise catre diferite persoane care nu participa direct la...
Operatiunile speculative „a la baisse" se realizeaza atunci...
Taxele speciale de consumatie:
Resursele financiare publice obtinute prin vanzarea de bonuri de...
Care dintre urmatoarele afirmatii cu privire la imprumuturile de stat...
Spre deosebire de bursele de valori, pe pietele interdealeri...
La care din urmatoarele variante ale politicii de dividend marimea...
Pentru stisfacerea cerintelor de echitate fiscala in impunere sunt...
Persoana fizica sau juridica in sarcina careia este stabilita, prin...
Care din urmatoarele afirmatii referitoare la controlul bugetar sunt...
Cheltuielile publice temporare:
Care din etapele urmatoare, referitoare la executia partii de...
In evaluarea eficientei cheltuielilor publice pentru educatie...
Ca principiu bugetar, neafectarea veniturilor bugetare:
In succesiunea lor fireasca, etapele executiei bugetului la partea de...
Caracterul regresiv al sarcinii fiscale, in cazul impozitelor...
Care din urmatoarele operatiuni reflecta ipostaza de casier atribuita...
Caracterul echitabil, ca trasatura a impozitelor indirecte, se refera...
Cheltuielile publice cu acordarea de subventii sectorului privat:
Contractarea de catre autoritatile publice de resurse financiare...
Fondul de rulment brut se poate determina ca diferenta intre:
In care din urmatoarele situatii se produc incalcari ale principiului...
Care din urmatoarele afirmatii sunt adevarate:
Titlurile derivate se particularizeaza prin urmatoarele trasaturi:
Care dintre urmatoarele afiramtii cu privire la faza de ordonantare...
In cadrul politicii financiare a intreprinderii, practicarea unei rate...
In calcului caror indicatori de caracterizare a cheltuielilor publice...
Criteriul momentului in care se efectueaza cheltuielile publice si...
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