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

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| By Catherine Halcomb
Catherine Halcomb
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  • 1/50 întrebări

    Pietele financiare derivate sunt reprezentate de:

    • Pietele actiunilor
    • Pietele futures si pietele optiunilor
    • Pietele obligatiunilor straine
    • Pietele obligatiunilor
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  • 2. 

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

    • Bugetele extraordinare

    • Clasificatia bugetara

    • Bugetul de obiective

    • Bugetul program

    Correct Answer
    A. Bugetele extraordinare
    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:

    • Procese economice in forma baneasca de repartitie secundara a produsului intern brut

    • Procese economice in forma baneasca de repartitie primara a produsului intern brut

    • O lista cu veniturile si cheltuielile institutiilor publice

    • Un act normativ care autorizeaza incasarea veniturilor si efectuarea cheltuielilor publice

    Correct Answer
    A. Un act normativ care autorizeaza incasarea veniturilor si efectuarea cheltuielilor publice
    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:

    • Autofinantarea partiala neta in sens restrans

    • Autofinantarea integrala neta in sens restrans

    • Autofinantarea integrala bruta in sens larg

    • Autofinantarea partiala neta in sens larg

    Correct Answer
    A. Autofinantarea partiala neta in sens restrans
    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:

    • In sens larg piata financiara este considerata piata valorilor mobiliare

    • In sens larg, in sfera pietelor financiare se incadreaza pietele monetare, pietele valutare si pietele financiare propriu-zise

    • Piata euroobligatiunilor se confunda cu piata obligatiunilor straine

    • Pietele financiare primare includ pietele contractelor futures si pietele contractelor pe optiuni

    Correct Answer
    A. In sens larg, in sfera pietelor financiare se incadreaza pietele monetare, pietele valutare si pietele financiare propriu-zise
    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:

    • Cheltuielilor virtuale

    • Cheltuielilor de capital

    • Cheltuielilor curente

    • Cheltuielilor de transfer

    Correct Answer
    A. Cheltuielilor de transfer
    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:

    • Bugetele extraordinare

    • Bugetele anexe

    • Bugetele ciclice

    • Clasificatia bugetara

    Correct Answer
    A. Bugetele extraordinare
    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:

    • Elaborarea de prognoze pentru evolutia viitoare a veniturilor si cheltuielilor

    • Gestionarea si redistribuirea disponibilitatilor banesti din conturile deschise institutiilor publice

    • Furnizarea informatiilor pentru intocmirea rapoartelor periodice privind executia bugetului

    • Exercitarea controlului jurisdictional asupra executiei de casa a bugetului

    Correct Answer
    A. Gestionarea si redistribuirea disponibilitatilor banesti din conturile deschise institutiilor publice
    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. 

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

    • Include perioada in care se desfasoara procesele de achizitionare a unor bunuri de natura mijloacelor fixe

    • Cuprinde operatiunile de imprumut, de achizitie a titlurilor de plasament, de cesiune a creantelor

    • Cuprinde faza de aprovizionare cu bunuri si servicii si faza de productie in care se transforma bunurile si serviciile in produse finite

    • Se refera la activitatile de productie in cadrul carora se prelucreaza materii prime si materiale, se obtin produse finite care se livreaza beneficiarilor interni si externi

    Correct Answer
    A. Se refera la activitatile de productie in cadrul carora se prelucreaza materii prime si materiale, se obtin produse finite care se livreaza beneficiarilor interni si externi
    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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  • 10. 

    Sursele de finantare externa a intreprinderilor sunt:

    • Amortismente si rezerve

    • Capitalul social subscris si varsat

    • Profitul

    • Datoriile pe termen scurt din activitatea de exploatare

    Correct Answer
    A. Datoriile pe termen scurt din activitatea de exploatare
    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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  • 11. 

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

    • Piata la vedere

    • Piata obligatiunilor

    • Piata la termen

    • Piata secundara

    Correct Answer
    A. Piata obligatiunilor
    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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  • 12. 

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

    • Presupune asigurarea unui dividend constant sau o rata constanta de crestere anuala a dividendului, indiferent de marimea profitului obtinut

    • Presupune o modificare a dividentului din anul t fata de dividentul inregistrat in anul t-1 cu o rata variabila

    • Presupune o rata relativ constanta de acordare a dividendului din profitul obtinut

    • Marimea dividendului depinde de deciziile de investitii si de finantarea a intreprinderii

    Correct Answer
    A. Presupune asigurarea unui dividend constant sau o rata constanta de crestere anuala a dividendului, indiferent de marimea profitului obtinut
    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:

    • Se poate confunda cu sursa impozitului, in anumite situatii

    • Este persoana fizica sau juridica in sarcina careia este stabilita prin lege obligatia de plata a impozitului

    • In cazul impozitului pe profit este profitul net

    • Reprezinta valori (forme ale veniturilr si averilor) sau activitati aducatoare de valori ce intra sub incidenta impozitarii

    Correct Answer
    A. Este persoana fizica sau juridica in sarcina careia este stabilita prin lege obligatia de plata a impozitului
    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:

    • Taxele de consumatie

    • Impozitele directe personale

    • Impozitele directe reale

    • Impozitele indirecte

    Correct Answer
    A. Impozitele directe personale
    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:

    • Proiectul contrului de executie bugetara pentru anul bugetar urmator

    • Proiectul legii finantelor publice

    • Proiectul de lege de aprobare a clasificatiei bugetare

    • Proiectul de lege bugetara anuala, cu veniturile si cheltuielile bugetare

    Correct Answer
    A. Proiectul de lege bugetara anuala, cu veniturile si cheltuielile bugetare
    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:

    • Caracterul benevol

    • Caracterul voalat

    • Afecteaza numai veniturile nominale ale diferitelor persoane fizice si juridice

    • Implica o contraprestatie directa din partea statului

    Correct Answer
    A. Caracterul voalat
    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. 

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

    • Se asigura, in principal, pe baza creditelor bancare acordate de banci si pentru activitatea de exploatare

    • Se realizeaza pe seama datoriilor pe termen scurt din activitatea de exploatare si creditelor bancare pe termen lung

    • Se realizeaza pe seama resurselor financiare reprezentate de capital, rezerve si imprumuturi pe termen lung

    • Se asigura pe seama creditelor bancare pe termen scurt si a creditelor bancare pe termen mediu si lung

    Correct Answer
    A. Se asigura, in principal, pe baza creditelor bancare acordate de banci si pentru activitatea de exploatare
    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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  • 18. 

    Din punct de vedere economic, bugetul de stat reprezinta:

    • Totalitatea sumelor de bani ce se acumuleaza la dispozitia statului

    • Procese, tehnici de mobilizare a resurselor bugetare, precum si de utilizare a acestora sub forma cheltuielilor bugetare

    • Un act prin care sunt prevazute si autorizate veniturile si cheltuielile anuale ale statului

    • Un tablou evaluativ si comparativ al cheltuielilor statului

    Correct Answer
    A. Procese, tehnici de mobilizare a resurselor bugetare, precum si de utilizare a acestora sub forma cheltuielilor bugetare
    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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  • 19. 

    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:

    • Autofinantarea bruta, partiala, in sens restrans

    • Autofinantarea bruta, partiala, in sens larg

    • Autofinantarea neta, partiala, in sens larg

    • Autofinantarea bruta, integrala, in sens restrans

    Correct Answer
    A. Autofinantarea bruta, integrala, in sens restrans
    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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  • 20. 

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

    • Cheltuielile indirecte suportate din veniturile familiei (costuri de intretinere pe perioada studiilor: chirie, transport, hrana, etc.)

    • Lipsa de castiguri a elevilor/studentilor pe durata studiilor

    • Fondul bugetar

    • Sporul de venit realizat de absolvent

    Correct Answer
    A. Fondul bugetar
    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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  • 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:

    • Perceperii

    • Emiterii titlului de percepere

    • Asezarii

    • Lichidarii

    Correct Answer
    A. Asezarii
    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:

    • Cheltuieli definitive, temporare si virtuale

    • Reale si economice

    • Cheltuieli curente si de capital

    • Ordinare si extraordinare

    Correct Answer
    A. Cheltuieli definitive, temporare si virtuale
    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:

    • Cheltuielilor de transfer

    • Cheltuielilor de functionare

    • Cheltuielilor neproductive

    • Cheltuielilor curente

    Correct Answer
    A. Cheltuielilor de transfer
    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:

    • Operatorii cumpara titluri la vedere la un curs mai scazut pentru a vinde la termen la un curs mai ridicat

    • Operatorii anticipeaza o crestere a cursurilor titlurilor

    • Operatorii vand titluri la vedere la un curs mai ridicat, pentru a cumpara la termen la un curs mai scazut

    • Operatorii vand si cumpara titluri la vedere

    Correct Answer
    A. Operatorii vand titluri la vedere la un curs mai ridicat, pentru a cumpara la termen la un curs mai scazut
    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. 

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

    • Resurselor (financiare publice) imprumutate pe termen mediu si lung

    • Resurselor (financiare publice) fiscale

    • Resurselor (financiare publice) extraordinare

    • Resurselor (financiare publice) ordinare

    Correct Answer
    A. Resurselor (financiare publice) extraordinare
    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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  • 26. 

    Taxele speciale de consumatie:

    • Sunt o forma a impozitelor indirecte

    • Manifesta sensibilitate scazuta la conjunctura economica

    • Nu respecta cerintele de nediscriminare fiscala

    • Se pot calcula ad-valorem

    Correct Answer
    A. Sunt o forma a impozitelor indirecte
    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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  • 27. 

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

    • Pot conduce la scaderea dobanzii pe piata financiara

    • Sunt acordate de catre bancile cu capital de stat (aflate in proprietatea statului)

    • Au caracter facultativ

    • Se aseamana cu impozitele directe prin faptul ca ambele au un caracter benevol

    Correct Answer
    A. Au caracter facultativ
    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”):

    • Preturile titlurilor nu pot fi diferite de la o firma de dealer la alta

    • Tranzactiile de vanzare sau cumparare a titlurilor se negociaza prin intermediul firmelor de broker

    • Conditiile de acces sunt mai permisive

    • Nu pot cota decat societati de importanta nationala

    Correct Answer
    A. Conditiile de acces sunt mai permisive
    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:

    • Politica de stabilizare

    • Politica prudentiala

    • Politica oportunista

    • Politica de participare directa

    Correct Answer
    A. Politica de stabilizare
    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:

    • Asigurarea unui venit minim nimpozabil pentru fiecare contribuabil

    • Majorarea impozitelor in faza de recesiune si diminuarea acestora in faza de supraincalzire a economiei

    • Mobilizarea resurselor sub forma impozitelor sa se faca cu cheltuieli de administrare cat mai mici

    • Reducerea impozitelor in faza de recesiune si majorarea acesotra in faza de supraincalzire a economiei

    Correct Answer
    A. Asigurarea unui venit minim nimpozabil pentru fiecare contribuabil
    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:

    • Destinatarul impozitului

    • Suportatorul impozitului

    • Obiectul impozitului

    • Contribuabilul impozitului

    Correct Answer
    A. Contribuabilul impozitului
    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:

    • Controlul administrativ se exercita de catre Curtea de Conturi

    • Controlul politic analizeaza actele justificative privind operatiunile inregistrate in conturile contabile si se pronunta asupra legalitatii lor

    • Controlul jurisdictional vizeaza concordanta cu obiectivele politicii generale a statului

    • Controlul politic se exercita de catre Parlament

    Correct Answer
    A. Controlul politic se exercita de catre Parlament
    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. 

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

    • Cheltuielile indirecte de invatamant suportate din veniturile familiilor

    • Cheltuielile directe finantate din fondurile publice

    • „lipsa de castig” pe perioada studiilor a celor ce urmeaza diferite forme de invatamant

    • Veniturile suplimentare obtinute de indivizi ca urmare a instruirii suplimentare

    Correct Answer
    A. Veniturile suplimentare obtinute de indivizi ca urmare a instruirii suplimentare
    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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  • 34. 

    Cheltuielile publice temporare:

    • Sunt acele cheltuieli pe care statul se angajeaza sa le efectueze in anumite conditii

    • Sunt cheltuieli de natura imprumuturilor acordate de autoritatile publice

    • Reprezinta operatiuni de trezorerie si sunt refletate in conturile de reglementare

    • Sunt cheltuieli care se pot finaliza cu plati la scadente certe

    Correct Answer
    A. Sunt cheltuieli care se pot finaliza cu plati la scadente certe
    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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  • 35. 

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

    • Angajarea, lichidarea si emiterea titlului de percepere

    • Plata, incasarea si controlul

    • Lichidarea, ordonantarea si plata

    • Angajarea, lichidarea si ordonantarea

    Correct Answer
    A. Angajarea, lichidarea si ordonantarea
    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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  • 36. 

    Ca principiu bugetar, neafectarea veniturilor bugetare:

    • Presupune inscrierea in buget a veniturilor si cheltuielilor dupa principiul „neto”

    • Presupune finantarea cheltuielilor din ansamblul veniturilor

    • Presupune asigurarea stabilitatii incasarilor din impozite si taxe

    • Presupune inscrierea in buget a veniturilor si cheltuielilor dupa principiul „bruto”

    Correct Answer
    A. Presupune finantarea cheltuielilor din ansamblul veniturilor
    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:

    • Asezarea, lichidarea, perceperea, emiterea titlului de percepere

    • Asezarea, lichidarea, emiterea titlului de percepere, perceperea

    • Angajarea, lichidarea, emiterea titlului de incasare, perceperea

    • Asezarea, emiterea titlului de percepere, perceperea, lichidarea

    Correct Answer
    A. Asezarea, lichidarea, emiterea titlului de percepere, perceperea
    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:

    • Suportatorii acestora apar in situatia de contribuabili numai in masura in care achizitioneaza si consuma bunuri si servicii in al caror pret sunt incluse aceste impozite

    • Presupun cheltuieli mai reduse de colectare a acestora ca venit al statului

    • In cazul acestor impozite nu opereaza criteriul venitului minim neimpozabil

    • Afecteaza in mod deosebit veniturile mici, deoarece se percep, de regula, la bunurile de larg consum, care detin o pondere insemnata in consumul personal

    Correct Answer
    A. Afecteaza in mod deosebit veniturile mici, deoarece se percep, de regula, la bunurile de larg consum, care detin o pondere insemnata in consumul personal
    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:

    • Gestionarea disponibilitatilor din conturile banesti deschise entitatilor publice

    • Organizarea si efectuarea tuturor operatiunilor de incasari si plati care privesc bugetul de stat

    • Efectuarea operatiunilor de garantare si coparticipare a statului la acordarea de imprumuturi pentru realizarea unor obiective eocnomice si sociale

    • Deschiderea si administrarea conturilor bancare pentru efectuarea operatiunilor banesti ale entitatilor publice

    Correct Answer
    A. Organizarea si efectuarea tuturor operatiunilor de incasari si plati care privesc bugetul de stat
    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:

    • Pot fi diferentiate in raport cu situatia economicea si sociala a subiectilor

    • Acestea nu opereaza asupra volumului vanzarilor

    • Asigura un volum relativ constant de resurse financiare publice

    • Afecteaza veniturile nominale, nu si pe cele reale

    Correct Answer
    A. Pot fi diferentiate in raport cu situatia economicea si sociala a subiectilor
    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:

    • Nu erau acceptate in conceptia clasica despre cheltuielile publice

    • Nu pot fi considerate o parghie financiara

    • Nu pot fi utilizate ca mijloc de stimulare a exporturilor, acest rol revenind numai impozitelor

    • Fac parte din categoria cheltuielilor pentru dezvoltarea sectorului economic de stat

    Correct Answer
    A. Nu erau acceptate in conceptia clasica despre cheltuielile publice
    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:

    • Politicii fiscale

    • Politicii de finantare a intreprinderii

    • Politicii bugetare

    • Politicii de dividend a intreprinderii

    Correct Answer
    A. Politicii fiscale
    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. 

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

    • Intocmirea de bugete extraordinare

    • Practicarea sistemului de executie (exercitiu) in executia bugetului

    • Practicarea sistemului de gestiune in executia bugetului

    • Scoaterea in afara bugetului a unor cheltuieli si acoperirea lor din venituri speciale

    Correct Answer
    A. Practicarea sistemului de executie (exercitiu) in executia 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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  • 44. 

    Fondul de rulment brut se poate determina ca diferenta intre:

    • Activele imobilizate si activele circulante

    • Resursele totale (capital permanent si resurse de trezorerie) si activele imobilizate

    • Stocuri si datoriile curente

    • Activele circulante si datoriile pe termen scurt

    Correct Answer
    A. Activele imobilizate si activele circulante
    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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  • 45. 

    Care din urmatoarele afirmatii sunt adevarate:

    • La impozitele pe cladiri sursa impozitului este identica cu materia impozabila

    • Suportatorul impozitului este intotdeauna persoana (fizica sau juridica) in sarcina careia este stabilita, prin lege, obligatia de plata a impozitului

    • In cazul impozitelor directe, pe venituri sau pe averi, suportatorul impozitului coincide cu subiectul impozitului

    • Ca element tehnic caracteristic impozitelor, obiectul impozitului este suportatorul impozitului

    Correct Answer
    A. In cazul impozitelor directe, pe venituri sau pe averi, suportatorul impozitului coincide cu subiectul impozitului
    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:

    • Se emit in scopul mobilizarii si majorarii capitalului propriu

    • Sunt reprezentate de instrumentele care se creeaza de societatile comerciale pe baza activelor financiare (contracte pe indici bursierei)

    • Decurg din contractele incheiate de parti, asigurand drepturi asupra unor active la o scadenta viitoare

    • Prin intermediul lor se asigura mobilizarea capitalurilor pe termen lung de catre cei care au nevoie de fonduri

    Correct Answer
    A. Decurg din contractele incheiate de parti, asigurand drepturi asupra unor active la o scadenta viitoare
    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:

    • Este de competenta ordonatorilor de credite bugetare

    • Se finalizeaza prin intocmirea unui documente de incasare

    • In succesiunea logica a executiei bugetului de stat, este precedata de faza de asezare si urmata de faza de plata

    • Se refera la emiterea unei ordonante de urgenta a guvernului privind cheltuielile publice

    Correct Answer
    A. Este de competenta ordonatorilor de credite bugetare
    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. 

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

    • Clasificatie economice

    • Clasificatiei functionale

    • Clasificatiei financiare

    • Clasificatiei administrative

    Correct Answer
    A. Clasificatiei functionale
    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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  • 49. 

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

    • Coeficientului de elasiticitate a cheltuielilor publice in raport cu PIB

    • Indicelui modificarii (cresterii) relative nominale a cheltuielilor publice

    • Modificarii (cresterii) reale a cheltuielilor publice

    • Modificarii (cresterii) nominale a cheltuielilor publice

    Correct Answer
    A. Modificarii (cresterii) nominale a cheltuielilor publice
    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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  • Dec 01, 2023
    Quiz Edited by
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  • Jan 26, 2020
    Quiz Created by
    Catherine Halcomb
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