Intrebari Teoretice Contabilitate Feaa (Fara Probleme)

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Intrebari Teoretice Contabilitate Feaa (Fara Probleme) - Quiz

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Questions and Answers
  • 1. 

    Care dintre urmatorii utilizatori sunt interesati, cu precadere, de informatii privind continuitatea activitatii:

    • A.

      Creditorii financiari

    • B.

      Clientii

    • C.

      Investitorii

    Correct Answer(s)
    A. Creditorii financiari
    B. Clientii
    C. Investitorii
    Explanation
    Creditorii financiari, clientii si investitorii sunt toti interesati de informatii privind continuitatea activitatii unei companii. Creditorii financiari doresc sa se asigure ca compania va putea rambursa datoriile, clientii doresc sa se asigure ca produsele sau serviciile pe care le achizitioneaza vor fi disponibile pe termen lung, iar investitorii doresc sa se asigure ca compania va continua sa genereze profituri si sa le ofere un randament la investitie.

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  • 2. 

    Care dintre principiile sau conventiile contabile are legatura directa cu imaginea fidela a performantelor financiare?

    • A.

      Continuitatea activitatii

    • B.

      Evaluarea separata a elementelor de activ si datorii

    • C.

      Independenta exercitiului

    • D.

      Pragul de semnificatie

    Correct Answer(s)
    A. Continuitatea activitatii
    C. Independenta exercitiului
    Explanation
    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.

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  • 3. 

    Aplicarea principiului (conventiei) necompensarii presupune: 1. nu este admisa compensarea intre elementele de activ si cheltuieli 2. nu este admisa compensarea intre elemente de datorii si venituri 3. nu este admisa compensarea intre elemente de activ si datorii 4. nu este admisa compensarea intre elemente de venituri si cheltuieli

    • A.

      1 si 4

    • B.

      1 si 2

    • C.

      2 si 4

    • D.

      3 si 4

    Correct Answer
    D. 3 si 4
    Explanation
    The correct answer is 3 and 4. The principle of non-compensation states that there should be no offsetting or compensation between assets and liabilities, as well as between revenues and expenses. This means that any gains or losses should be recognized separately and not offset against each other. Therefore, options 3 and 4 correctly state that compensation is not allowed between assets and liabilities, as well as between revenues and expenses.

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  • 4. 

    Dubla reprezentare in contabilitate se realizeaza prin ecuatia

    • A.

      Activ = Capital propriu + Datorii

    • B.

      Debitul conturilor = Creditul conturilor

    • C.

      Capital propriu = Active – Datorii

    • D.

      Rezultat financiar = Venituri – Cheltuieli

    Correct Answer
    A. Activ = Capital propriu + Datorii
    Explanation
    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.

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  • 5. 

    Dubla inregistrare in contabilitate se realizeaza prin ecuatia:

    • A.

      Activ = Capital propriu + Datorii

    • B.

      Debitul conturilor = Creditul conturilor

    • C.

      Capital propriu = Active – Datorii

    • D.

      Rezultat financiar = Venituri – Cheltuieli

    Correct Answer
    B. Debitul conturilor = Creditul conturilor
    Explanation
    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.

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  • 6. 

    Care dintre relatiile de calcul ale activului net contabil este corecta?

    • A.

      Capitalurile proprii + datorii

    • B.

      Activ bilantier – active fictive – datorii

    • C.

      Capitaluri proprii + datorii pe termen lung

    • D.

      Activ bilantier + posturi de regularizare – datorii

    Correct Answer
    B. Activ bilantier – active fictive – datorii
    Explanation
    The correct answer is "activ bilantier – active fictive – datorii." This relationship represents the calculation of net book value by subtracting the fictitious assets from the balance sheet and then subtracting the liabilities. Fictitious assets are those that do not have any physical existence or realizable value. Therefore, by deducting these assets and the liabilities from the balance sheet, we can determine the net book value of the entity.

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  • 7. 

    Prin ce relatie se obtine capitalul propriu?

    • A.

      Activ – cheltuieli

    • B.

      Activ – pasiv

    • C.

      Activ – datorii

    • D.

      Venituri – cheltuieli

    • E.

      Activ – venituri

    Correct Answer
    C. Activ – datorii
  • 8. 

    Precizati care element nu a fost incadrat corect in bilant:

    • A.

      Avansuri acordate furnizorilor (active circulante)

    • B.

      Timbre fiscale si postale (active circulante)

    • C.

      Avansuri de trezorerie (active circulante)

    • D.

      Decontari cu asociatii privind capitalul (active circulante)

    • E.

      Avansuri primite de la clienti (active circulante)

    Correct Answer
    E. Avansuri primite de la clienti (active circulante)
    Explanation
    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.

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  • 9. 

    Care elemente nu au fost incadrate corect?

    • A.

      Timbre fiscale si postale (datorii fiscale)

    • B.

      Timbre fiscale si postale (active circulante)

    • C.

      Imprumuturi acordate pe termen lung (imobilizari financiare)

    • D.

      Decontari cu asociatii privind capitalul (active circulante)

    Correct Answer
    A. Timbre fiscale si postale (datorii fiscale)
    Explanation
    The correct answer is "timbre fiscale si postale (datorii fiscale)" because timbre fiscale si postale should be classified as datorii fiscale (tax liabilities) rather than active circulante (current assets), imprumuturi acordate pe termen lung (imobilizari financiare) (long-term loans), or decontari cu asociatii privind capitalul (active circulante) (settlements with associates regarding capital).

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  • 10. 

    Unul dintre urmatoarele active nu este clasificat ca activ curent:

    • A.

      Stocurile achizitionate

    • B.

      Stocurile realizate (produse) de unitate

    • C.

      Creantele comerciale

    • D.

      Titlurile de plasament care se asteapta sa fie realizate in 12 luni de la data bilantului

    • E.

      Titlurile de plasament care se asteapta sa fie realizate intr-o perioada ce depaseste 12 luni de la data bilantului

    Correct Answer
    E. Titlurile de plasament care se asteapta sa fie realizate intr-o perioada ce depaseste 12 luni de la data bilantului
    Explanation
    The correct answer is "titlurile de plasament care se asteapta sa fie realizate intr-o perioada ce depaseste 12 luni de la data bilantului". This answer refers to investment securities that are expected to be realized after a period exceeding 12 months from the balance sheet date. The other options, such as purchased inventory, manufactured inventory, and trade receivables, are all classified as current assets because they are expected to be converted into cash within a year.

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  • 11. 

    Care este obiectivul principal al contabilitatii financiare?

    • A.

      Furnizarea informatiilor pentru necesitati proprii

    • B.

      Determinarea relatiilor unitatii cu ceilalti agenti economici (furnizori, clienti, organe fiscale, banci, public)

    • C.

      Furnizarea informatiilor necesare tertilor (clienti, furnizori, banci, salariati, organe fiscale)

    • D.

      Furnizarea informatiilor necesare atat pentru cerintele interne ale entitatilor, cat si in relatiile cu investitorii prezenti si potentiali, creditorii financiari si comerciali, clientii, institutiile guvernamentale si alti utilizatori

    • E.

      Niciun raspuns nu este corect

    Correct Answer
    D. Furnizarea informatiilor necesare atat pentru cerintele interne ale entitatilor, cat si in relatiile cu investitorii prezenti si potentiali, creditorii financiari si comerciali, clientii, institutiile guvernamentale si alti utilizatori
    Explanation
    The main objective of financial accounting is to provide information for both internal needs of entities and for relationships with present and potential investors, financial and commercial creditors, clients, governmental institutions, and other users.

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  • 12. 

    Rezultatul exercitiului se stabileste la sfarsitul perioadei de gestiune si apare:

    • A.

      Ca efect al inchiderii conturilor de cheltuieli si a celor de venituri ale exercitiului financiar respectiv

    • B.

      Sub forma profitului, daca veniturile perioadei de gestiune sunt mai mari decat cheltuielile aceleiasi perioade

    • C.

      Sub forma pierderii, cand cheltuielile perioadei depasesc veniturile aceleiasi perioade

    • D.

      Intotdeauna in capitalurile proprii

    Correct Answer(s)
    A. Ca efect al inchiderii conturilor de cheltuieli si a celor de venituri ale exercitiului financiar respectiv
    B. Sub forma profitului, daca veniturile perioadei de gestiune sunt mai mari decat cheltuielile aceleiasi perioade
    C. Sub forma pierderii, cand cheltuielile perioadei depasesc veniturile aceleiasi perioade
    D. Intotdeauna in capitalurile proprii
    Explanation
    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.

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  • 13. 

    Investitiile financiare pe termen scurt cuprind:

    • A.

      Actiunile achizitionate de unitate la entitatile afiliate, obligatiunile emise si rascumparate, obligatiunile achizitionate si alte valori mobiliare cumparate de agentul economic in vederea realizarii unui profit intr-un termen scurt

    • B.

      Drepturile sub forma de actiuni sau alte titluri de valoare in capitalul altor unitati, care asigura unitatii detinatoare exercitarea unui control sau a unei influente notabile, respectiv realizarea unui profit

    • C.

      Acele titluri pe care unitate le dobandeste, in vederea realizarii unor venituri financiare, fara a putea interveni in gestiunea unitatii emitente

    Correct Answer
    A. Actiunile achizitionate de unitate la entitatile afiliate, obligatiunile emise si rascumparate, obligatiunile achizitionate si alte valori mobiliare cumparate de agentul economic in vederea realizarii unui profit intr-un termen scurt
    Explanation
    The correct answer is the first option: "actiunile achizitionate de unitate la entitatile afiliate, obligatiunile emise si rascumparate, obligatiunile achizitionate si alte valori mobiliare cumparate de agentul economic in vederea realizarii unui profit intr-un termen scurt." This option describes short-term financial investments, which include actions taken by the economic agent to purchase shares from affiliated entities, issued and redeemed bonds, purchased bonds, and other securities with the aim of making a profit in a short period of time.

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  • 14. 

    Independenta financiara a intreprinderilor este ilustrata de urmatoarea relatie:

    • A.

      Capital strain mai mic decat capital propriu

    • B.

      Capital strain egal cu capital propriu

    • C.

      Capital strain mai mare decat capital propriu

    Correct Answer(s)
    A. Capital strain mai mic decat capital propriu
    B. Capital strain egal cu capital propriu
  • 15. 

    Care sunt structurile situatiilor financiare?

    • A.

      Active, datorii, active nete

    • B.

      Active, datorii, capitaluri proprii, venituri, cheltuieli

    • C.

      Datorii nete, active nete, venituri, cheltuieli

    • D.

      Active, datorii, capitaluri proprii

    Correct Answer
    B. Active, datorii, capitaluri proprii, venituri, cheltuieli
    Explanation
    The correct answer is active, datorii, capitaluri proprii, venituri, cheltuieli. This answer includes all the necessary elements that make up the financial statements. The active refers to the assets of the company, datorii refers to the liabilities or debts, capitaluri proprii refers to the owner's equity or shareholders' equity, venituri refers to the revenues or income, and cheltuieli refers to the expenses or costs. These components are essential for understanding the financial position and performance of a company.

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  • 16. 

    Termenul de pasiv cuprinde:

    • A.

      Activ brut

    • B.

      Capitaluri proprii

    • C.

      Datorii pe termen lung

    • D.

      Datorii pe termen scurt

    • E.

      Datorii totale

    Correct Answer(s)
    B. Capitaluri proprii
    E. Datorii totale
    Explanation
    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.

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  • 17. 

    Capitalul propriu este posibil sa aiba valoare negativa?

    • A.

      Da, daca datoriile sunt mai mari decat capitalurile proprii

    • B.

      Da, daca pierderile sunt mai mari decat celelalte resurse proprii

    • C.

      Nu

    Correct Answer
    B. Da, daca pierderile sunt mai mari decat celelalte resurse proprii
    Explanation
    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.

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  • 18. 

    In ce situatii, entitatea foloseste contul 4428 „TVA neexigibila”? 1. cumparari/livrari de bunuri si/sau servicii fara sosirea facturii 2. exportul de bunuri si servicii 3. vanzarile de bunuri si prestarile de servicii cu plata in rate 4. vanzarea de imobilizari corporale altor entitati 5. acordarea echipamentului de lucru angajatilor, cu plata ulterioara

    • A.

      1, 4, 5

    • B.

      1, 2, 5

    • C.

      1, 2, 4

    • D.

      1, 3, 5

    Correct Answer
    D. 1, 3, 5
    Explanation
    Entitatea folosește contul 4428 "TVA neexigibilă" în următoarele situații: cumpărări/livrări de bunuri și/sau servicii fără sosirea facturii, vânzări de bunuri și prestații de servicii cu plată în rate și acordarea echipamentului de lucru angajaților, cu plată ulterioară.

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  • 19. 

    Veniturile aferente costurilor stocurilor de produse de la inceputul si sfarsitul perioadei de gestiune nu influenteaza:

    • A.

      Valoarea adaugata

    • B.

      Veniturile din vanzarea marfurilor

    • C.

      Productia exercitiului

    Correct Answer
    B. Veniturile din vanzarea marfurilor
    Explanation
    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).

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  • 20. 

    Intr-o economie dominanta de inflatie, care dintre metodele de evaluare a stocurilor iesite din gestiune corespunde principiului prudentei?

    • A.

      Pretul ultimului lot intrat

    • B.

      Pretul primului lot intrat

    • C.

      Costul mediu ponderat

    • D.

      Pretul identificat la intrare al lotului iesit

    • E.

      Pretul prestabilit +/- diferente de pret

    Correct Answer
    A. Pretul ultimului lot intrat
    Explanation
    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.

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  • 21. 

    Care dintre metodele de evaluare a stocurilor la iesirea din gestiune pentru consum avantajeaza intreprinderea din punct de vedere fiscal, in conditii de inflatie?

    • A.

      Metoda LIFO

    • B.

      Metoda identificarii specifice

    • C.

      Metoda costurilor standard

    • D.

      Metoda FIFO

    • E.

      Metoda costului mediu ponderat

    Correct Answer
    A. Metoda LIFO
    Explanation
    The LIFO (Last In, First Out) method of inventory valuation assumes that the most recently purchased or produced items are the first ones to be sold or consumed. In conditions of inflation, this method can benefit the enterprise from a fiscal perspective because it allows for the matching of higher-cost items with current revenues, resulting in lower taxable income and potentially lower tax liabilities.

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  • 22. 

    Care dintre metodele de evaluare a stocurilor la iesirea din gestiune nu este prevazuta in legislatia romaneasca?

    • A.

      Metoda costului mediu ponderat (CMP)

    • B.

      Metoda FIFO

    • C.

      Metoda NIFO

    • D.

      Metoda LIFO

    Correct Answer
    C. Metoda NIFO
  • 23. 

    La ce valori permite legislatia romaneasca evaluarea stocurilor la intrarea in entitate?

    • A.

      Costul efectiv de achizitie, costul efectiv de productie, costul standard (prestabilit), cu conditia evidentierii distincte a diferentei de pret, valoarea de aport, valoarea justa

    • B.

      Costul efectiv de achizitie, costul prestabilit de achizitie, pretul de vanzare

    • C.

      Valoarea ca aport, pretul de vanzare, pretul din factura furnizorului

    • D.

      Costul prestabilit de achizitie, pretul prestabilit de productie, valoarea de aport

    • E.

      Costul efectiv de productie, costul prestabilit de productie, pretul de vanzare

    Correct Answer
    A. Costul efectiv de achizitie, costul efectiv de productie, costul standard (prestabilit), cu conditia evidentierii distincte a diferentei de pret, valoarea de aport, valoarea justa
    Explanation
    The correct answer is the one that includes all the possible values allowed by Romanian legislation for the evaluation of stocks at the entity's entry. These values include the actual purchase cost, the actual production cost, the standard cost (pre-established), provided that the price difference is clearly recorded, the contribution value, and the fair value.

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  • 24. 

    La iesirea din gestiune, stocurile pot fi evaluate utilizand una dintre metodele:

    • A.

      Costul unitar mediu ponderat, FIFO, LIFO, identificarea specifica

    • B.

      Costul unitar mediu ponderat, LIFO

    • C.

      Identificarii specifice, costul standard (prestabilit)

    • D.

      Costul unitar mediu ponderat, FIFO, LIFO

    • E.

      Identificarii specifice, costul mediu ponderat, FIFO, LIFO, costul standard, pretul de vanzare

    Correct Answer
    A. Costul unitar mediu ponderat, FIFO, LIFO, identificarea specifica
    Explanation
    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.

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  • 25. 

    La activele imobilizate si la stocuri, valoarea de inventar se stabileste in functie de:

    • A.

      Valoarea de intrare

    • B.

      Valoarea contabila

    • C.

      Valoarea nominala

    • D.

      Utilitatea bunului in unitate

    • E.

      Utilitatea bunului in unitate, starea acestuia si pretul pietei

    Correct Answer
    E. Utilitatea bunului in unitate, starea acestuia si pretul pietei
    Explanation
    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.

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  • 26. 

    La data iesirii din entitate, bunurile se evalueaza si se scad din gestiune la:

    • A.

      Valoarea actuala

    • B.

      Valoarea de intrare

    • C.

      Valoarea de inventar

    • D.

      Valoarea de utilitate

    • E.

      Valoarea probabila de incasat

    Correct Answer
    B. Valoarea de intrare
    Explanation
    When goods are taken out of an entity, they are evaluated and deducted from inventory at their "valoarea de intrare" or the purchase price. This means that the value used to calculate the decrease in inventory is the original cost at which the goods were acquired by the entity.

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  • 27. 

    Stocurile cuprind ansamblul bunurilor si serviciilor ce intervin in ciclul de exploatare al intreprinderii destinate:

    • A.

      A fi consumate la prima lor utilizare

    • B.

      A fi vandute in aceeasi stare

    • C.

      A fi vandute dupa prelucrarea lor in procesul de productie

    • D.

      Fie a fi consumate la prima lor utilizare, fie a fi vandute pe parcursul desfasurarii normale a activitatii, fie in curs de productie

    • E.

      Obtinerii de produse finite

    Correct Answer
    D. Fie a fi consumate la prima lor utilizare, fie a fi vandute pe parcursul desfasurarii normale a activitatii, fie in curs de productie
    Explanation
    The correct answer is that stocks include goods and services that are either consumed at their first use, sold during normal business operations, or in the process of production. This means that stocks can be used or sold immediately, or they can be used or sold at a later stage in the production process.

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  • 28. 

    Productia in curs de executie se evalueaza la costul de productie, in care nu se includ:

    • A.

      Pretul de achizitie a materialelor consumate

    • B.

      Cheltuieli directe de fabricatie

    • C.

      Cheltuieli indirecte de productie, legate de fabricatie, repartizate rational

    • D.

      Cheltuieli de transport – aprovizionare aferente materialelor consumate

    • E.

      Cheltuieli financiare si extraordinare

    Correct Answer
    E. Cheltuieli financiare si extraordinare
    Explanation
    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.

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  • 29. 

    Evaluarea stocurilor in bilantul contabil se face la:

    • A.

      Valoarea cea mai mica dintre valoarea de intrare si valoarea de inventar

    • B.

      Valoarea de intrare

    • C.

      Valoarea reevaluata

    • D.

      Valoarea actuala

    • E.

      Valoarea de utilitate

    Correct Answer
    A. Valoarea cea mai mica dintre valoarea de intrare si valoarea de inventar
    Explanation
    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.

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  • 30. 

    Costul mediu ponderat se determina pentru:

    • A.

      Evaluarea intrarilor de stocuri

    • B.

      Evaluarea iesirilor de stocuri

    • C.

      Evaluarea intrarilor si iesirilor de stocuri

    • D.

      Evaluarea minusurilor si plusurilor constatate la inventariere

    • E.

      Reevaluarea stocurilor

    Correct Answer
    B. Evaluarea iesirilor de stocuri
    Explanation
    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.

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  • 31. 

    Evaluarea stocurilor la pret prestabilit necesita folosirea, de regula, a preturilor:

    • A.

      Antecalculate

    • B.

      Postcalculate

    • C.

      Exercitiului curent

    • D.

      Reevaluate

    • E.

      Exercitiului incheiat

    Correct Answer
    A. Antecalculate
    Explanation
    The correct answer is "antecalculate" because when evaluating stocks at a predetermined price, it is necessary to use precalculated prices. This means that the prices are determined in advance and are not calculated after the evaluation.

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  • 32. 

    Precizati care cont este creditat eronat la debitarea contului 301 „Materii prime”:

    • A.

      401 „Furnizori”

    • B.

      408 „Furnizori facturi nesosite”

    • C.

      4751 „Subventii guvernamentale pentru investitii”

    • D.

      456 „Deconturi cu asociatii privind capitalul”

    Correct Answer
    C. 4751 „Subventii guvernamentale pentru investitii”
    Explanation
    The correct answer is 4751 "Subventii guvernamentale pentru investitii". This account is wrongly credited when debiting the account 301 "Materii prime".

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  • 33. 

    Care metoda de contabilitate a stocurilor impune inventarierea obligatorie a stocurilor la sfarsitul perioadei?

    • A.

      Metoda inventarului permanent

    • B.

      Metoda inventarului intermitent

    • C.

      Metoda global valorica

    • D.

      Metoda pe solduri

    • E.

      Nicio varianta nu este corecta

    Correct Answer
    B. Metoda inventarului intermitent
    Explanation
    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.

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  • 34. 

    Materiile si materialele disponibile, fara miscare, pentru a putea fi vandute tertilor:

    • A.

      Se transfera la materiale aflate la terti

    • B.

      Se transfera la marfuri

    • C.

      Se transfera la marfuri in custodie sau consignatie la terti

    • D.

      Cu ocazia vanzarii, se inregistreaza pe venituri din activitati diverse

    • E.

      Cu ocazia vanzarii, se inregistreaza pe alte venituri din exploatare

    Correct Answer
    B. Se transfera la marfuri
    Explanation
    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.

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  • 35. 

    Contul 303 „Materiale de natura obiectelor de inventar” nu se debiteaza prin creditul contului:

    • A.

      401 „Furnizori”

    • B.

      408 „Furnizori facturi nesosite”

    • C.

      456 „Decontari cu asociatii privind capitalul”

    • D.

      7582 „Venituri din donatii primite”

    • E.

      7583 „Venituri din vanzarea activelor si alte operatii de capital”

    Correct Answer
    E. 7583 „Venituri din vanzarea activelor si alte operatii de capital”
    Explanation
    The correct answer is 7583 "Venituri din vanzarea activelor si alte operatii de capital" because this account represents income from the sale of assets and other capital transactions. It is not related to the debit of account 303 "Materiale de natura obiectelor de inventar," which is used for recording inventory items. Therefore, there is no credit entry in account 7583 when debiting account 303.

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  • 36. 

    Contul 348 „Diferente de pret la produse” se crediteaza:

    • A.

      Cu diferentele de pret nefavorabile repartizate la sfarsitul perioadei, aferente produselor vandute, prin debitul contului 711 „Venituri aferente costurilor stocurilor de produse”

    • B.

      Cu diferentele de pret nefavorabile repartizate la sfarsitul perioadei, aferente produselor vandute, prin debitul contului 345 „Produse finite”

    • C.

      Cu diferentele de pret favorabile aferente produselor fabricate, determinate la sfarsitul perioadei prin debitul contului 711 „Venituri aferente costurilor stocurilor de produse”

    • D.

      Cu diferentele de pret aferente produselor finite evidentiate ca plus de inventar prin debitul contului 4751 „Subventii guvernamentale pentru investitii”

    Correct Answer(s)
    A. Cu diferentele de pret nefavorabile repartizate la sfarsitul perioadei, aferente produselor vandute, prin debitul contului 711 „Venituri aferente costurilor stocurilor de produse”
    C. Cu diferentele de pret favorabile aferente produselor fabricate, determinate la sfarsitul perioadei prin debitul contului 711 „Venituri aferente costurilor stocurilor de produse”
    Explanation
    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".

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  • 37. 

    Productia in curs de executie se poate determina:

    • A.

      Numai prin inventariere

    • B.

      Numai prin metoda contabila

    • C.

      Prin inventariere si prin metodele tehnice de constatare a gradului de finalizare (evaluare la cost de productie)

    • D.

      Prin calcule prestabilite

    • E.

      Numai prin metode tehnice de constatare a gradului de finalizare (evaluare la cost de productie)

    Correct Answer
    C. Prin inventariere si prin metodele tehnice de constatare a gradului de finalizare (evaluare la cost de productie)
    Explanation
    The correct answer is "prin inventariere si prin metodele tehnice de constatare a gradului de finalizare (evaluare la cost de productie)". This is because the determination of work in progress can be done by conducting an inventory of the materials and goods that are in the process of being produced. Additionally, the evaluation of the degree of completion at the cost of production can also provide an accurate measure of the work in progress. Therefore, both methods are necessary to determine the work in progress accurately.

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  • 38. 

    Productia in curs de executie din perioada curenta se scoate din evidenta:

    • A.

      La sfarsitul anului

    • B.

      La inceputul perioadei urmatoare

    • C.

      La sfarsitul trimestrului

    • D.

      Nu se scoate din evidenta

    • E.

      La sfarsitul perioadei

    Correct Answer
    B. La inceputul perioadei urmatoare
    Explanation
    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.

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  • 39. 

    In comertul cu ridicata, evaluarea marfurilor, la intrarea in gestiune, se face, de regula, la:

    • A.

      Costul efectiv de cumparare (fara TVA)

    • B.

      Pretul de vanzare cu amanuntul (fara TVA)

    • C.

      Pretul cu amanuntul (cu TVA)

    • D.

      Pretul de cumparare plus adaosul comercial

    Correct Answer
    A. Costul efectiv de cumparare (fara TVA)
    Explanation
    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.

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  • 40. 

    In comertul cu amanuntul, evaluarea marfurilor aflate in gestiune se face la:

    • A.

      Pretul de vanzare cu amanuntul, inclusiv TVA

    • B.

      Costul de achizitie

    • C.

      Pretul de cumparare

    • D.

      Pretul de cumparare plus TVA

    • E.

      Pretul de vanzare fara TVA

    Correct Answer
    A. Pretul de vanzare cu amanuntul, inclusiv TVA
    Explanation
    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.

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  • 41. 

    Descarcarea gestiunii pentru marfurile vandute prin comertul cu amanuntul se inregistreaza:

    • A.

      Dupa fiecare vanzare

    • B.

      La sfarsitul fiecarei zile

    • C.

      La sfarsitul lunii

    • D.

      La sfarsitul anului

    • E.

      La inceputul exercitiului urmator

    Correct Answer
    C. La sfarsitul lunii
    Explanation
    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.

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  • 42. 

    In creditarea contului 381 „Ambalaje” care cont debitor nu se folosește:

    • A.

      371 „Marfuri”

    • B.

      608 „Cheltuieli privind ambalajele”

    • C.

      671 „Cheltuieli privind calamitatile si alte evenimente extraordinare”

    • D.

      358 „Ambalaje aflate la terti”

    • E.

      6583 „Cheltuieli privind activele cedate și alte operatiuni de capital”

    Correct Answer
    E. 6583 „Cheltuieli privind activele cedate și alte operatiuni de capital”
    Explanation
    The account 6583 "Cheltuieli privind activele cedate și alte operatiuni de capital" is not used in the credit entry for account 381 "Ambalaje". This means that this account is not involved in the transaction related to the credit entry for account 381.

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  • 43. 

    Ajustarile pentru deprecierea stocurilor se constituie:

    • A.

      Numai pe baza cheltuielilor de exploatare

    • B.

      Numai pe baza cheltuielilor extraordinare

    • C.

      Numai pe baza cheltuielilor financiare

    • D.

      Pe baza cheltuielilor de exploatare sau a cheltuielilor extraordinare

    • E.

      Pe baza cheltuielilor de exploatare si a cheltuielilor extraordinare

    Correct Answer
    A. Numai pe baza cheltuielilor de exploatare
    Explanation
    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.

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  • 44. 

    In categoria bunurilor economice de natura „marfurilor”, se cuprind:

    • A.

      Bunurile achizitionate in scopul revanzarii lor, fara a suferi transformari

    • B.

      Bunurile de natura stocurilor care vor fi vandute ca atare

    • C.

      Produsele finite predate spre vanzare magazinelor proprii

    Correct Answer(s)
    A. Bunurile achizitionate in scopul revanzarii lor, fara a suferi transformari
    B. Bunurile de natura stocurilor care vor fi vandute ca atare
    C. Produsele finite predate spre vanzare magazinelor proprii
    Explanation
    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.

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  • 45. 

    Pentru determinarea diferentelor de repartizat pentru materiile prime iesite din gestiune in parcursul perioadei, coeficientul de repartizare a diferentelor de pret se inmulteste cu:

    • A.

      Rulajul debitor al contului 301

    • B.

      Rulajul creditor al contului 301

    • C.

      Soldul final al contului 301

    • D.

      Rulajul debitor al contului 308

    • E.

      Rulajul creditor al contului 308

    • F.

      Soldul final al contului 308

    Correct Answer
    B. Rulajul creditor al contului 301
    Explanation
    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.

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  • 46. 

    Plusul de inventar la marfuri se inregistreaza:

    • A.

      In metoda inventarului permanent

    • B.

      In metoda inventarului intermintent

    • C.

      In ambele metode

    • D.

      In niciuna

    Correct Answer
    A. In metoda inventarului permanent
    Explanation
    The correct answer is "in metoda inventarului permanent." In the perpetual inventory method, inventory is continuously updated in real-time through the use of computerized systems. This means that any changes in inventory, such as additions or reductions, are immediately recorded. Therefore, an inventory surplus in merchandise would also be recorded in the perpetual inventory method.

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  • 47. 

    Lipsa de inventar la marfuri se inregistreaza:

    • A.

      In metoda inventarului permanent

    • B.

      In metoda inventarului intermintent

    • C.

      In ambele metode

    • D.

      In niciuna

    Correct Answer
    A. In metoda inventarului permanent
    Explanation
    In the permanent inventory method, the inventory is constantly updated and recorded in real-time. Therefore, any shortage or lack of inventory would be immediately noticed and recorded. In the intermittent inventory method, the inventory is only counted periodically, so any shortage or lack of inventory may not be detected until the next inventory count. Therefore, the correct answer is in the method of permanent inventory.

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  • 48. 

    Descarcarea gestiunii pentru marfurile vandute este specifica:

    • A.

      Metodei  inventarului permanent

    • B.

      Metodei inventarului intermintent

    • C.

      Ambelor metode

    • D.

      Niciuneia

    Correct Answer
    A. Metodei  inventarului permanent
    Explanation
    The correct answer is "metodei inventarului permanent". This is because the unloading of inventory for sold goods is a characteristic of the perpetual inventory method. In this method, inventory is continuously updated and tracked in real-time, allowing for accurate and immediate recording of sales and adjustments to inventory levels. The periodic inventory method, on the other hand, requires a physical count of inventory at the end of a specified period, which does not involve the continuous unloading of goods. Therefore, the unloading of inventory for sold goods is specific to the perpetual inventory method.

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  • 49. 

    In situatia evaluarii si inregistrarii in contabilitate a materiilor prime la costul standard, sunt adevarate enunturile:

    • A.

      Soldul debitor al contului 308 „Diferente de pret la materii prime si materiale” se cumuleaza cu soldul debitor al contului 301 „Materii prime”, la costul standard, astfel incat aceste conturi sa reflecte valoarea stocurilor de materii prime la costul de achizitie

    • B.

      Soldul creditor al contului 308 „Diferente de pret la materii prime si materiale” se scade din soldul debitor al contului 301 „Materii prime”, la cost standard, astfel incat aceste conturi sa reflecte valoarea stocurilor de materii prime la costul de achizitie

    • C.

      Nu este adevarata niciuna dintre variante

    Correct Answer(s)
    A. Soldul debitor al contului 308 „Diferente de pret la materii prime si materiale” se cumuleaza cu soldul debitor al contului 301 „Materii prime”, la costul standard, astfel incat aceste conturi sa reflecte valoarea stocurilor de materii prime la costul de achizitie
    B. Soldul creditor al contului 308 „Diferente de pret la materii prime si materiale” se scade din soldul debitor al contului 301 „Materii prime”, la cost standard, astfel incat aceste conturi sa reflecte valoarea stocurilor de materii prime la costul de achizitie
    Explanation
    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.

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  • 50. 

    Precizati care element nu este incadrat corect:

    • A.

      Avansuri acordate furnizorilor (active circulante)

    • B.

      Timbre fiscale si postale (active circulante)

    • C.

      Avansuri acordate personalului (active circulante)

    • D.

      Avansuri acordate pentru imobilizari corporale (active circulante)

    • E.

      Avansuri primite de la clienti (active circulante)

    Correct Answer(s)
    D. Avansuri acordate pentru imobilizari corporale (active circulante)
    E. Avansuri primite de la clienti (active circulante)
    Explanation
    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.

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