Grile Finante Feaa - Brosura 83 - 2019 (1 Varianta Corecta)
Daca observati greseli va rog sa imi trimiteti mesaj. Succes!
- 1.
Care din urmatoarele afirmatii cu privire la politica de stabilizare (prudenta), componenta a politicii de dividend a intreprinderii sunt adevarate?
- A.
Presupune o modificare a dividentului din anul t fata de dividendul inregistrat in anul t-1 cu o rata variabila.
- B.
Presupune o rata relative constanta de acordare a dividendului din profitul obtinut.
- C.
Marimea dividendului depinde de deciziile de investitii si de finantare a intreprinderii.
- D.
Presupune asigurarea unui dividend constant sau cu o rata constanta de crestere anuala a dividendului, indifferent de marimea profitului obtinut.
Correct Answer
D. Presupune asigurarea unui dividend constant sau cu o rata constanta de crestere anuala a dividendului, indifferent de marimea profitului obtinut.Explanation
The correct answer states that the policy of prudential stabilization involves ensuring a constant dividend or a constant annual growth rate of the dividend, regardless of the size of the profit obtained. This means that the company will maintain a consistent dividend payout or increase the dividend at a fixed rate every year, regardless of fluctuations in profit. This policy aims to provide stability and predictability to shareholders in terms of dividend payments, regardless of the company's financial performance.Rate this question:
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- 2.
Obiectul impozitului, ca element tehnic al acestuia:
- A.
Este cunoscut si sub denumirea de materie impozabila.
- B.
Se poate confunda cu subiectul impozitului, in anumite situatii
- C.
In cazul impozitului pe profit este profitul net
- D.
Reprezinta uneori evauluarea in forma baneasca a marfurilor vandute
Correct Answer
A. Este cunoscut si sub denumirea de materie impozabila.Explanation
The correct answer is "este cunoscut si sub denumirea de materie impozabila." This means that the object of the tax is also known as the taxable matter. This implies that the object of the tax is the specific item or activity that is subject to taxation. It is important to distinguish the object of the tax from the subject of the tax, as they can be different entities or concepts.Rate this question:
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- 3.
Ca principiu de impunere, randamentul impunerii:
- A.
Reprezinta un principiu de politica economica si sociala
- B.
Presupune diferentierea sarcinii fiscal in raport nu numai cu marimea materiei impozabile, ci si cu situatia sociala a contribuabilului
- C.
Presupune ca prin modul de aplicare si incasare a impozitului sa nu se permita sustragerea de la impunere a materiei impozabile si nici evitarea platii impozitului.
- D.
Presupune aplicarea aceluiasi tratament in materie de impozitare pentru nerezidenti ca si pentru rezidenti
Correct Answer
C. Presupune ca prin modul de aplicare si incasare a impozitului sa nu se permita sustragerea de la impunere a materiei impozabile si nici evitarea platii impozitului.Explanation
The correct answer is that the principle of taxation revenue implies that through the method of applying and collecting the tax, the avoidance of taxable matter and the non-payment of taxes should not be allowed. This means that the tax system should be designed in such a way that individuals and entities cannot evade or avoid paying their taxes. This principle ensures that the tax burden is fairly distributed and that everyone contributes their fair share to the government's revenue.Rate this question:
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- 4.
Identificarea si evaluarea materiei impozabile, respective stabilirea sumei impozitului de incasat pe categorii de impozite. Ca operatiune specifica executiei bugetului in partea de venituri este specifica:
- A.
Lichidarii
- B.
Asezarii
- C.
Emiterii titlului de percepere
- D.
Perceperii
Correct Answer
B. AsezariiExplanation
The correct answer is "asezarii". This refers to the process of identifying and evaluating taxable assets and determining the amount of tax to be collected for each type of tax. It is a specific operation in the budget execution process related to revenue collection.Rate this question:
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- 5.
Plata (financiara) pe care pretul se stabileste prin regruparea ordinelor de cumparare si de vanzare se mai numeste:
- A.
Plata dirijata prin ordine
- B.
Plata dirijata prin pret
- C.
Plata interdealeri
- D.
Plata primara
Correct Answer
A. Plata dirijata prin ordineExplanation
The correct answer is "plata dirijata prin ordine" because it refers to the financial payment that is determined by the reordering of buy and sell orders. This term implies that the payment is directed or guided by the order flow in the market.Rate this question:
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- 6.
Controlul jurisdictional, ca forma a controlului bugetar, are urmatoarele caracteristici:
- A.
Se manifesta prin cele trei forme ale controlului financiar – preventiv, concomitant, postoperative.
- B.
Se exercita de catre o institutie cu atributiuni speciale ce verifica legalitatea operatiunilor financiare cu impact asupra bugetului de stat
- C.
Se exercita de catre o institutie specializata denumita Autoritatea de Supraveghere Financiara
- D.
Se realizeaza prin intermediul comisiilor constituite in cadrul Parlamentului
Correct Answer
B. Se exercita de catre o institutie cu atributiuni speciale ce verifica legalitatea operatiunilor financiare cu impact asupra bugetului de statExplanation
Controlul jurisdictional, ca forma a controlului bugetar, se exercită de către o instituție cu atribuții speciale ce verifică legalitatea operațiunilor financiare cu impact asupra bugetului de stat. Acest control are ca scop asigurarea respectării legilor și regulamentelor în domeniul financiar și bugetar și prevenirea abuzurilor sau neregulilor în gestionarea fondurilor publice. Instituția responsabilă cu acest control are autoritatea de a verifica și evalua toate operațiunile financiare care afectează bugetul de stat, asigurând astfel transparența și corectitudinea în utilizarea resurselor financiare publice.Rate this question:
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- 7.
Cheltuielile publice bugetare cu plata ajutorului de somaj se incadreaza in categoria:
- A.
Cheltuieli de personal
- B.
Cheltuieli curente
- C.
Cheltuieli de transfer
- D.
Cheltuieli virtuale
Correct Answer
C. Cheltuieli de transferExplanation
The correct answer is "cheltuieli de transfer" because the public budget expenses for unemployment benefits fall under the category of transfer payments. Transfer payments are government payments to individuals or other entities that do not result in the direct production of goods or services. In this case, the unemployment benefits are a form of financial assistance provided by the government to individuals who are unemployed, which qualifies as a transfer payment.Rate this question:
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- 8.
Accizele se incadreaza in categoria:
- A.
Impozitelor pe avere
- B.
Taxelor specific de consumatie
- C.
Impozite indirecte
- D.
Impozite pe venit
Correct Answer
B. Taxelor specific de consumatieExplanation
Accizele se incadreaza in categoria taxelor specific de consumatie. Acestea sunt impozite speciale care se aplică anumitor produse sau servicii, cum ar fi alcoolul, tutunul, carburanții sau jocurile de noroc. Scopul acestor taxe este de a reglementa consumul anumitor bunuri și servicii, de a proteja sănătatea publică sau de a genera venituri pentru bugetul statului. Astfel, accizele sunt un tip de taxe indirecte care se aplică în funcție de cantitatea sau valoarea bunurilor consumate.Rate this question:
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- 9.
Care dintre urmatorele afirmatii privind societatea de administrare a investitiilor sunt adevarate
- A.
Realizeaza tranzactii intre fondurile de investitii si societatile de investitii aflate in administrare
- B.
Primesc spre pastrare in baza unor contracte activele fondurilor deschise de investitii
- C.
Trebuie sa indeplineasca ceintele de capital prevazute pentru activitatea de administrare
- D.
Sunt obligate sa publice bilantul, contul de profit si pierdere sis a justifice modul din contabilitate
Correct Answer
C. Trebuie sa indeplineasca ceintele de capital prevazute pentru activitatea de administrareExplanation
The correct answer is that the society of investment management must meet the capital requirements for their administrative activities. This means that they are obligated to have a certain amount of capital in order to carry out their management activities effectively and responsibly. Meeting these capital requirements ensures that the society of investment management is financially stable and capable of fulfilling their duties and responsibilities towards the funds they manage and the investors they serve.Rate this question:
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- 10.
Care dintre afirmatiile de mai jos privind ciclul de exploatare al intreprinderii sunt adevarate:
- A.
Cuprinde operatiuni de gestiune a creantelor
- B.
Asigura realizarea incasarilor din vanzarea mijloacelor de produse dezafectate
- C.
Asigura satisfacerea cerintelor pietei
- D.
Vizeaza perioada de modernizare a mijloacelor fixe
Correct Answer
C. Asigura satisfacerea cerintelor pieteiExplanation
The statement "Asigura satisfacerea cerintelor pietei" is true because the cycle of exploitation of the enterprise aims to meet the demands and requirements of the market. This involves producing goods or providing services that are in line with what the market needs and desires. By doing so, the enterprise can ensure its success and profitability by satisfying the market's demands.Rate this question:
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- 11.
Contractarea de catre autoritatile publice de resurse financiare imprumutate pe termen scurt reprezinta o coordonata specifica
- A.
Politicii bugetare
- B.
Politicii financiare a intreprinderii in acceptiunea extensa (larga)
- C.
Politicii fiscal
- D.
Politicii monetare
Correct Answer
C. Politicii fiscalExplanation
The correct answer is "Politicii fiscal" because contracting short-term financial resources by public authorities is related to fiscal policy. Fiscal policy refers to the government's decisions regarding taxation and spending in order to influence the economy. Contracting loans is a way for the government to finance its activities and manage its budget. Therefore, it falls under the realm of fiscal policy.Rate this question:
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- 12.
Politica financiar monetara a autoritatilor publice:
- A.
Are un continut mai limitative decat politica finantelor publice
- B.
Nu inglobeaza politica bugetara
- C.
Prin continut, reprezinta o componenta a politicii financiare in acceptiune extensa
- D.
Corespunde sensului restrains al politicii financiare
Correct Answer
C. Prin continut, reprezinta o componenta a politicii financiare in acceptiune extensaExplanation
The correct answer states that the monetary financial policy of public authorities represents a component of financial policy in an extensive sense. This means that the monetary financial policy is a part of the broader financial policy and includes various measures and actions taken by the authorities to control and regulate the money supply, interest rates, and overall financial conditions in the economy. It is important to note that this answer does not imply that the monetary financial policy is more restrictive or limited compared to the financial policy or that it encompasses budgetary policy.Rate this question:
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- 13.
Caracterul regresiv al sarcinii fiscal, in cazul impozitelor indirecte, prespune:
- A.
Sarcina fiscala este mai ridicata in cazul persoanelor cu venituri mici
- B.
Suportatorii acestora apar in situatia de contribuabili numai in masura in care achizitioneaza si consuma bunuri si servicii in a caror pret sunt incluse aceste impozite
- C.
In cazul acestor impozite nu opereaza criteriul venitului minim neimpozabil
- D.
Presupun cheltuieli mai reduse de colectare a acestora ca venit al statului
Correct Answer
A. Sarcina fiscala este mai ridicata in cazul persoanelor cu venituri miciExplanation
The correct answer states that the regressive nature of indirect taxes implies that the tax burden is higher for individuals with lower incomes. This means that individuals with lower incomes have to spend a larger portion of their income on taxes compared to individuals with higher incomes. This is because indirect taxes, such as sales taxes or value-added taxes, are typically applied at a flat rate, regardless of income level. Therefore, individuals with lower incomes, who have less disposable income, are disproportionately affected by these taxes.Rate this question:
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- 14.
Cheltuielile publice pentru aparare nationala:
- A.
Se particularizeaza prin ponderea foarte ridicata a cheltuielilor de capital
- B.
Pot fi directe si indirecte
- C.
Sunt assimilate investitiilor in capital uman
- D.
Nu pot antrena efecte positive in plan economic
Correct Answer
C. Sunt assimilate investitiilor in capital umanExplanation
The correct answer is "Sunt assimilate investitiilor in capital uman." This means that public expenditures for national defense are similar to investments in human capital. This implies that spending on defense can contribute to the development and improvement of the skills, knowledge, and abilities of individuals involved in the defense sector, which in turn can have positive effects on the overall economy.Rate this question:
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- 15.
Sistemul de gestiune in executia bugetului presupune
- A.
Prelungirea perioadei de executie a bugetului in exercitiul bugetar urmator celui incheiat, in cazul in care la sfarsitul exercitiului bugetar au ramas venituri neincasate si cheluieli neefectuate
- B.
Inscrierea in proiectul de buget a unor cheltuieli si venituri pentru 15-18 luni
- C.
Inchiderea executiei bugetului la finele exercitiului bugetar, indifferent de faptul ca unele dintre cheltuieli sau venituri au ramas neefectuate, neincasate.
- D.
Inscrierea in contul de executie bugetara atat a operatiunilor aferente exercitiului bugetar incheiat cat si a celor aferente perioadei de prelungire a executiei bugetului in exercitiul bugetar urmator
Correct Answer
A. Prelungirea perioadei de executie a bugetului in exercitiul bugetar urmator celui incheiat, in cazul in care la sfarsitul exercitiului bugetar au ramas venituri neincasate si cheluieli neefectuateExplanation
The correct answer is the option that states "Prelungirea perioadei de executie a bugetului in exercitiul bugetar urmator celui incheiat, in cazul in care la sfarsitul exercitiului bugetar au ramas venituri neincasate si cheluieli neefectuate." This means that if there are any uncollected revenues or unexecuted expenses at the end of the budgetary exercise, the execution period of the budget will be extended to the next budgetary exercise. This allows for the completion of the remaining financial transactions.Rate this question:
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- 16.
Care din urmatoarele atributiuni corespund functiei de bancher a trezoreriei publice:
- A.
Furnizarea informatiilor pentru intocmirea rapoartelor periodice si a conturilor privind executia bugetara
- B.
Efectuarea operatiunilor de garantare si coparticipare a statului la acordarea de imprumutri pentru realizarea unor obiective economice si sociale
- C.
Asigurarea lichiditatii curente necesare in executia bugetului
- D.
Elaborarea de progneze privind evolutia viitoare a operatiunilor
Correct Answer
B. Efectuarea operatiunilor de garantare si coparticipare a statului la acordarea de imprumutri pentru realizarea unor obiective economice si socialeExplanation
The correct answer is "Efectuarea operatiunilor de garantare si coparticipare a statului la acordarea de imprumutri pentru realizarea unor obiective economice si sociale" because this responsibility aligns with the role of a banker in the public treasury. As a banker, the public treasury is responsible for guaranteeing and co-participating with the state in providing loans for the realization of economic and social objectives. This involves managing and facilitating the lending process to support the government's initiatives.Rate this question:
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- 17.
Documentatia depusa de Guvern la Parlament, in vederea dezbaterii si aprobarii bugetului, contine:
- A.
Anexele la proiectul de lege bugetara
- B.
Proiectul contului de executie bugetara pentru anul bugetar urmator
- C.
Clasificatia bugetara
- D.
Doua proiecte de lege bugetara (una cu veniturile si cealalta cu cheltuielile bugetare)
Correct Answer
A. Anexele la proiectul de lege bugetaraExplanation
The correct answer is "Anexele la proiectul de lege bugetara" (Annexes to the budget bill). The explanation is that the documentation submitted by the government to the parliament for the discussion and approval of the budget includes the annexes to the budget bill. These annexes provide additional information and details related to the budget, such as breakdowns of revenues and expenditures, explanations of budgetary classifications, and the projected execution of the budget for the following fiscal year.Rate this question:
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- 18.
Impozitele care au in vedere, pe langa existenta materiei impozabile si situatia familial ace greveaza asupra puterii contribuitive a subiectilor sunt reprezentate de:
- A.
Impozite directe personale
- B.
Impozite directe reale
- C.
Impozite indirecte subiective
- D.
Impozite directe obiective
Correct Answer
A. Impozite directe personaleExplanation
The correct answer is "Impozite directe personale" because it is mentioned in the question that the taxes that take into account both the taxable matter and the family situation are the ones that affect the taxpaying capacity of the subjects. "Impozite directe personale" refers to personal direct taxes, which are based on personal income or wealth and can be adjusted based on the taxpayer's family situation, making it the most suitable answer.Rate this question:
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- 19.
Sunt considerate contrare principiilor de echitate fiscala, urmatoarele:
- A.
Impunerea in sume fixe de persoana
- B.
La un venit mai ridicat piata unui impozit mai mare
- C.
La un nivel mai mic plata unui impozit mai mic
- D.
Impunerea in cote procentuale regressive
Correct Answer
B. La un venit mai ridicat piata unui impozit mai mareExplanation
The correct answer is "La un venit mai ridicat piata unui impozit mai mare" which translates to "At a higher income, a higher tax is imposed." This statement suggests that individuals with higher incomes are subject to a higher tax rate, which goes against the principles of tax equity. Tax equity aims to distribute the tax burden fairly among individuals based on their ability to pay. In a progressive tax system, individuals with higher incomes are expected to pay a higher percentage of their income in taxes, ensuring a more equitable distribution of the tax burden.Rate this question:
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- 20.
In cazul impozitelor dircte
- A.
Detinatorul impozitului coincide cu subiectul
- B.
Nu pot fi respectate principiile de politica financiara (fiscala) in impunere
- C.
Subiectul impozitului difera de suportantul acestuia
- D.
Nu se respecta criteriul asigurarii unui venit minim neimpozabil
Correct Answer
A. Detinatorul impozitului coincide cu subiectulExplanation
The correct answer is "Detinatorul impozitului coincide cu subiectul". This means that the holder of the tax is the same as the subject. In other words, the person or entity who is responsible for paying the tax is also the one who is being taxed. This is important because it ensures that the tax burden is being placed on the appropriate party and that there is no confusion or ambiguity regarding who should pay the tax.Rate this question:
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- 21.
In sens juridic conceptul de cheltuieli publice se refera la:
- A.
Procese de repartitie financiara
- B.
Ansamblul proceselor economice de consum public de resurse
- C.
Platile effectuate pentru functionarea institutiilor publice
- D.
Cheltuielile bugetare
Correct Answer
C. Platile effectuate pentru functionarea institutiilor publiceExplanation
The correct answer is "Platile effectuate pentru functionarea institutiilor publice." In the legal sense, the concept of public expenses refers to the payments made for the functioning of public institutions. This includes salaries, utilities, maintenance, and other costs associated with the operation of government entities.Rate this question:
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- 22.
Caracterul voalat, ascuns, ca trasatura a impozitelor indirecte se refera la faptul ca:
- A.
Afecteaza doar veniturile nominale ale contribuabililor
- B.
Acestea nu opereaza asupra volumului vanzarilor
- C.
Acestea se manifesta in contextul cheltuielilor de consum care vizeaza bunuri si servicii cu regim diferit de impozitare prin pret
- D.
Acestea se instituie nominal
Correct Answer
C. Acestea se manifesta in contextul cheltuielilor de consum care vizeaza bunuri si servicii cu regim diferit de impozitare prin pretExplanation
The correct answer is that the hidden, veiled nature of indirect taxes refers to the fact that they manifest themselves in the context of consumer expenditures that target goods and services with different tax regimes through prices. This means that the taxes are not explicitly stated or visible to the consumer, but are instead included in the prices of the goods and services they purchase.Rate this question:
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- 23.
Care din urmatoarele operatiuni reflecta ipostaza de casier atribuita trezoreriei publice
- A.
Efectuarea operatiunilor de garantare si coparticipare a statului la acordarea de imprumuturi pentru realizarea unor obiective economice si sociale
- B.
Efectuarea operatinilor de garantare sau coparticipare a statului
- C.
Gestionarea disponibilitatiilor din conturile banesti deschise entitatilor publice
- D.
Asigurarea lichiditatii curente necesare in executia bugetului
Correct Answer
A. Efectuarea operatiunilor de garantare si coparticipare a statului la acordarea de imprumuturi pentru realizarea unor obiective economice si socialeExplanation
The correct answer is "Efectuarea operatiunilor de garantare si coparticipare a statului la acordarea de imprumuturi pentru realizarea unor obiective economice si sociale" because it reflects the role of the treasury in guaranteeing and co-participating with the state in providing loans for the realization of economic and social objectives. This task involves managing financial resources and ensuring liquidity for the execution of the budget.Rate this question:
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- 24.
Bursa de valori:
- A.
E o organizatie fara personalitate juridical
- B.
Ofera investitorilor garantie morala si Securitate financiara
- C.
Are calitatea de piata interdealeri
- D.
Presupune organizarea unei asociatii a bursei, aceasta nefiind totusi o obligativitate
Correct Answer
B. Ofera investitorilor garantie morala si Securitate financiaraExplanation
The correct answer is that the stock exchange offers investors moral guarantee and financial security. This means that the stock exchange provides a level of assurance to investors that their investments will be protected and that they will have a certain level of security in terms of their financial transactions. This is an important aspect of a stock exchange as it helps to build trust and confidence among investors, which is crucial for the smooth functioning of the market.Rate this question:
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- 25.
Care din urmatoarele afirmatii cu privire la emisiunea (inflationista) de moneda ca resursa financiara publica extraordinara sunt adevarate:
- A.
Ca si impozitele directe, are un character voalat
- B.
Afecteaza numai veniturile nominale ale persoanelor fizice
- C.
Spre deosebire de imprumuturile de stat, afecteaza numai veniturile reale ale persoanelor juridice
- D.
Prin continutul economic semnifica telatii de repartitie primara a produsului intern brut
Correct Answer
C. Spre deosebire de imprumuturile de stat, afecteaza numai veniturile reale ale persoanelor juridiceExplanation
The correct answer states that unlike state loans, the (inflationary) issuance of currency as an extraordinary public financial resource only affects the real income of legal persons. This means that the inflationary issuance of currency does not impact the nominal income of individuals, but rather the actual income of legal entities. This suggests that the inflationary issuance of currency has a direct effect on the purchasing power and financial stability of businesses and corporations.Rate this question:
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- 26.
Speculatia “a la hausse” pe piata financiara:
- A.
Reflecta cumpararea titlurilor de valoare pe piata la vedere si vanzarea titlurilor la termen la un curs mai mare
- B.
Presupune vanzarea titlurilor la vedere si cumpararea la termen
- C.
Urmareste valorificarea diferentelor de curs daca se anticipeaza o scadere a cursurilor la termen
- D.
Presupune ca operatorii mizeaza pe evolutia pietei sub semnul ursului (bear)
Correct Answer
A. Reflecta cumpararea titlurilor de valoare pe piata la vedere si vanzarea titlurilor la termen la un curs mai mareExplanation
This answer explains that "speculatia a la hausse" on the financial market reflects the buying of securities on the spot market and selling them on the futures market at a higher price. This strategy takes advantage of the price difference between the two markets.Rate this question:
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- 27.
Care din urmatoarele afirmatii sunt adevarate:
- A.
Folosirea de bugete autonome reprezinta o abatere de la principiul unitatii bugetului
- B.
In conturile speciale de trezorie se reflecta cheltuielile publice definitive
- C.
In conturile de reglementare se reflecta cheltuielile publice virtuale
- D.
Folosirea bugetelor autonome reprezinta o abatere atat d ela principiul unitatii bugetului, cat si de la cel al universialitatii bugetului
Correct Answer
A. Folosirea de bugete autonome reprezinta o abatere de la principiul unitatii bugetuluiExplanation
The use of autonomous budgets represents a deviation from the principle of budget unity.Rate this question:
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- 28.
Care din urmatoarele afirmatii referitoare la controlul bugetar sunt adevarate:
- A.
Controlul politic se exercita de catre parlament, mai ales, in cadrul activitatii legate de aprobarea proiectului de buget si contului de executie bugetara sau rectificarilor bugetului
- B.
Controlul politic analizeaza actele justificative privind operatiunile inregistrate in conturile contabile si se pronunta asupra legalitatii lor
- C.
Controlul jurisdictional vizeaza respectarea legislatiei financiare si concordanta cu obiectivele politicii generale a statului
- D.
Controlul jurisdictional vizeza modul cum este administrat patrimonial public sau privat
Correct Answer
A. Controlul politic se exercita de catre parlament, mai ales, in cadrul activitatii legate de aprobarea proiectului de buget si contului de executie bugetara sau rectificarilor bugetuluiExplanation
The correct answer states that political control is exercised by the parliament, especially during the approval of the budget project and the budget execution account or budget adjustments. This means that the parliament has the authority to review and approve the budget and its execution, ensuring that it aligns with the government's policies and objectives. Additionally, this control focuses on the legality of the supporting documents for financial operations. Therefore, the statement accurately describes the role of political control in budgetary matters.Rate this question:
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- 29.
Capacitatea unei intreprinderi (private) de a-si acoperi doar partial necesitatile de dezvolatre pe seama profitului defineste:
- A.
Autofinantarea partiala neta in sens restrans
- B.
Autofinantarea partiala neta in sens larg
- C.
Autofinantarea integrala neta in sens restrans
- D.
Autofinantarea integrala neta in sens larg
Correct Answer
A. Autofinantarea partiala neta in sens restransExplanation
The correct answer is Autofinantarea partiala neta in sens restrans. This means that the private enterprise is able to cover only a portion of its development needs through its profits. It is not able to fully self-finance its development, but it does contribute partially to its own funding.Rate this question:
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- 30.
Pentru satisfacerea cerintelor de randament in impunere sunt necesare urmatoarele:
- A.
Majorarea impozitelor in faza de recesiune si diminuarea acestora in faza supraincalzire a economiei
- B.
Asigurarea unui venit minim neimpozabil pentru fiecare contribuabil
- C.
Mobilizarea resurselor sub forma impozitelor sa se faca cu cheltuieli de administrare cat mai mici
- D.
Reducerea impozitelor in faza de recesiune si majorarea acestora in faza de supraincalzire a ecnomoiei
Correct Answer
C. Mobilizarea resurselor sub forma impozitelor sa se faca cu cheltuieli de administrare cat mai miciExplanation
The correct answer states that mobilizing resources through taxes should be done with minimal administrative expenses. This means that the process of collecting taxes should be efficient and cost-effective, ensuring that the government can maximize revenue without incurring excessive administrative costs. By minimizing administrative expenses, more resources can be allocated towards meeting the performance requirements in taxation.Rate this question:
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- 31.
Pentru a calcula indicele cresterii relative nominale a cheltuielilor publice e necesar a cunoaste
- A.
Volumul chelt publice (in perioada curenta si in perioada de baza) in preturi constante
- B.
PIB (in perioada de baza si periaoda curenta) exprimat in preturi constante
- C.
PIB (in perioada de baza si periaoda curenta) exprimat in preturi curente
- D.
Ponderea cheltuielilor publice in PIB in cele doua perioade
Correct Answer
A. Volumul chelt publice (in perioada curenta si in perioada de baza) in preturi constanteExplanation
To calculate the nominal relative growth index of public expenditures, it is necessary to know the volume of public expenditures in both the current period and the base period, expressed in constant prices. This means that the calculation takes into account the changes in prices over time, allowing for a more accurate measurement of the growth rate. By using constant prices, the calculation eliminates the impact of inflation and provides a clearer picture of the actual growth in public expenditures.Rate this question:
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- 32.
Mediul economic al intreprinderii:
- A.
Delimiteaza activitatea de productie si de schimb a bunurilor si serviciilor
- B.
Se refera la modul de desfasurare a activitatii, acesta exercitand influente asupra organizarii muncii din intreprindere
- C.
Reflecta cadrul de mobilizare a resurselor financiare de valorificare a disponibilitatilor banesti
- D.
Se refera la modul in care managerii iau decizii in functie de contextul social
Correct Answer
B. Se refera la modul de desfasurare a activitatii, acesta exercitand influente asupra organizarii muncii din intreprindereExplanation
The correct answer states that the economic environment of the enterprise refers to the way in which the activity is carried out, which influences the organization of work within the enterprise. This means that the economic environment encompasses factors such as production methods, technology, and labor organization, all of which impact how work is organized within the enterprise.Rate this question:
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- 33.
Care dintre urmatoarele afirmatii privind faza de executie a bugetului de stat sunt adevarate:
- A.
Lichidarea cheltuoelilor presupune emiterea actului prin care o institutie publica isi asuma obligatia de a plati o anumita suma de bani catre o persoana fizica sau juridical in conditiile prevazute de lege
- B.
Lichidarea chelt publice bugetare presupune transmiterea efectiva a sumei de bani datorate de entitatea publica
- C.
La partea de venituri, etapele executiei bugetare sunt: angajarea, lichidarea, entitatea titlului de percepere, incasarea impozitului
- D.
La partea de cheltuieli, etapele executiei bugetare sunt angajarea, lichidarea, odonantarea si plata propriu-zisa
Correct Answer
D. La partea de cheltuieli, etapele executiei bugetare sunt angajarea, lichidarea, odonantarea si plata propriu-zisaExplanation
The correct answer states that the stages of budget execution for expenses are commitment, liquidation, ordination, and actual payment. Commitment refers to the act of a public institution assuming the obligation to pay a certain amount of money to an individual or legal entity as specified by law. Liquidation involves the actual transmission of the owed amount by the public entity. Ordination refers to the process of authorizing the payment, and the final stage is the actual payment itself.Rate this question:
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- 34.
Care din urmatoarle afirmatii sunt adevarate:
- A.
Piata euroobligatiunilor se confunda cu piata obligatiunilor straine
- B.
Pietele finanicare derivate include pietele contractelor futures si pietele contractelor pe optiuni
- C.
In sens restrains, piata financiara e considerate piata valorilor imobiliare
- D.
In sens larg, in sfera pietelor financiare se incadreaza doar pietele monetare
Correct Answer
B. Pietele finanicare derivate include pietele contractelor futures si pietele contractelor pe optiuniExplanation
The correct answer is "Pietele finanicare derivate include pietele contractelor futures si pietele contractelor pe optiuni." This statement is true because financial derivative markets include both futures contracts and options contracts. Derivatives are financial instruments whose value is derived from an underlying asset, such as commodities, stocks, or currencies. Futures contracts are agreements to buy or sell an asset at a predetermined price and date in the future, while options contracts give the holder the right, but not the obligation, to buy or sell an asset at a specific price within a certain time period. Therefore, this statement accurately describes the inclusion of derivative markets.Rate this question:
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- 35.
Care din urmat afirmatii sunt adevarate:
- A.
Destinatarul impozitului reprezinta persoana (fizica sau juridica) in sarcina careia e stability prin lege obligatia de plata a impozitului
- B.
Ca element tehnic characteristic impozitelor, materia impozabila se confunda uneori cu unitatea de impunere
- C.
La impozitele indirecte pe cheltuieli sursa impozitului e aceeasi cu materia impozabila
- D.
In cadrul impozitelor directe, pe venit sau pe averi, suportatorul impozitului coincide cu subiectul impozitului
Correct Answer
D. In cadrul impozitelor directe, pe venit sau pe averi, suportatorul impozitului coincide cu subiectul impozituluiExplanation
In the case of direct taxes on income or wealth, the taxpayer who bears the tax burden is the same as the subject of the tax. This means that the individual or entity who is obligated by law to pay the tax is also the one who ultimately pays the tax. There is no distinction between the taxpayer and the subject of the tax in this scenario.Rate this question:
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- 36.
Care din urmatoarele afirmatii cu privire la gestiunea financiara a intreprinderii private sunt adevarate
- A.
Se circumscribe la activitatile de formare si repartizare a cheltuielilor banesti necesare realizarii investitilor
- B.
In sfera acesteia nu se incadreaza gestiunea rezultatelor financiare
- C.
Este asigurata de cenzori, supravegheata de adunarea generala a actionarilor si analizata de consiliul de administrate
- D.
Presupune urmarirea modului de formare si administrare a resurselor banesti
Correct Answer
D. Presupune urmarirea modului de formare si administrare a resurselor banestiExplanation
The correct answer states that "Presupune urmarirea modului de formare si administrare a resurselor banesti" which translates to "It involves monitoring the way financial resources are formed and managed." This statement accurately describes the concept of financial management in a private enterprise, as it involves tracking and overseeing the process of acquiring and utilizing financial resources to achieve the company's goals.Rate this question:
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- 37.
Necesarul de fond de rulment se determina:
- A.
Prin insumarea stocurilor, creantelor si activelor de regularizare, din care se scat datoriile curente si pasivele de regularizare
- B.
Adaugand la fondul de rulment datoriile pe termen scurt
- C.
Prin diferenta dintre capitalul propriu total si activele imobilizate
- D.
Scazand din fondul de rulment datoriile pe termen scurt
Correct Answer
A. Prin insumarea stocurilor, creantelor si activelor de regularizare, din care se scat datoriile curente si pasivele de regularizareExplanation
The necessary working capital is determined by adding up the inventories, receivables, and regulatory assets, from which current liabilities and regulatory liabilities are subtracted. This calculation takes into account the current assets and liabilities of a company to determine the amount of working capital needed to operate effectively.Rate this question:
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- 38.
Printre factorii economici ce influenteaza dinamica cheltuielilor publice se regasesc
- A.
Preocuparea autoritatilor publice pentru o mai buna repartizare a veniturilor in societate
- B.
Modificarile in structura populatiei
- C.
Deprecierea monedei nationale
- D.
Dezvoltarea asezarilor urbane
Correct Answer
C. Deprecierea monedei nationaleExplanation
The depreciation of the national currency can influence the dynamics of public spending. When a country's currency depreciates, the value of the currency decreases compared to other currencies. This can lead to higher import costs, as it becomes more expensive to purchase goods and services from other countries. As a result, the government may need to allocate more funds for imports, which can impact public spending. Additionally, a depreciating currency can also affect inflation rates, interest rates, and overall economic stability, all of which can have implications for public spending decisions.Rate this question:
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- 39.
Inscreierea in buget in sume integrale tuturor veniturilor si cheltuielilor publice reprezinta o cerinta a reprezentarii
- A.
Principiului echilibrarii bugetului
- B.
Principiului realizarii bugetului
- C.
Principiului universalitatii bugetului
- D.
Principiului specializarii bugetare
Correct Answer
C. Principiului universalitatii bugetuluiExplanation
The correct answer is "Principiului universalitatii bugetului" (the principle of universality of the budget). This principle refers to the requirement of including all income and expenses in the budget. It means that all sources of revenue and all expenditures, regardless of their nature or origin, should be accounted for in the budget. This principle ensures transparency and accountability in the budgeting process, as it prevents any hidden or off-budget transactions.Rate this question:
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- 40.
Care dintre urmatoarele afirmatii cu privire la eficienta chelt publice pentru invatamant sunt adevarate
- A.
Pentru asigurarea unei eficiente maxime a actiunilor finantate in domeniul invatamantului se recomanda aplicarea metodei “cost-avantaje”
- B.
Este importanta adaptarea cheltuielilor individuale la cetintele pietei muncii
- C.
Este necesara urmarirea conexiunilor directe dintre cheltuielile cu invatamantul (pe de o parte) si dezvoltarea economico-sociala concretizata in PIB (pe de alta parte)
- D.
Pentru aprecierea acesteia se detemrina un indicator specific numit “termenul de refacere”
Correct Answer
C. Este necesara urmarirea conexiunilor directe dintre cheltuielile cu invatamantul (pe de o parte) si dezvoltarea economico-sociala concretizata in PIB (pe de alta parte)Explanation
The answer states that it is necessary to track the direct connections between education expenses and economic-social development manifested in GDP. This means that in order to ensure the maximum efficiency of funded actions in the field of education, it is important to understand how investments in education contribute to the overall economic and social development of a country, as measured by GDP. By monitoring these connections, policymakers can make informed decisions about education spending and prioritize investments that have a positive impact on economic growth and social well-being.Rate this question:
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- 41.
Rectificarea bugetului pe parcursul executiei semnifica:
- A.
O faza specifica executiei bugetului la partea de venituri
- B.
O faza specifica executiei bugetului la partea de cheltuieli
- C.
O operatiune necesara asigurarii legalitatii bugetului
- D.
Modificarea prevederilor inititiale ale legii bugetului in vederea concordantei cu situatia reala
Correct Answer
C. O operatiune necesara asigurarii legalitatii bugetuluiExplanation
Rectificarea bugetului pe parcursul executiei semnifica o operatiune necesara asigurarii legalitatii bugetului. Aceasta se refera la modificarea prevederilor initiale ale legii bugetului in vederea concordantei cu situatia reala. Prin rectificare, se asigura respectarea principiilor legale si se ajusteaza bugetul pentru a reflecta corect veniturile si cheltuielile reale.Rate this question:
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- 42.
Care din urmatoarele afirmatii cu privire la finantele private ale intreprinderii sunt adevarate
- A.
Pot fi definite ca un complex de decizii, operatiuni de realizare, care se refera la procurarea capitalurilor normale si utilizarea lor, la obtinerea rezultatelor financiare, la repartizarea si utiliziarea acestora
- B.
Prin intermediul acestora se exercita controlul asupra utilizarii resurselor financiare din regiile autonome
- C.
Reflecta relatiile economice prin care se mobilizeaza, repartizeaza si utilizeaza resursele banesti necesare fondului de comert
- D.
Prin cerintele pe care le acopera se deosebesc de alte componente ale sistemului financiar
Correct Answer
A. Pot fi definite ca un complex de decizii, operatiuni de realizare, care se refera la procurarea capitalurilor normale si utilizarea lor, la obtinerea rezultatelor financiare, la repartizarea si utiliziarea acestoraExplanation
Private enterprise finance can be defined as a complex of decisions and operations related to the procurement and utilization of normal capital, the achievement of financial results, and the allocation and utilization of these results. It exercises control over the use of financial resources in autonomous regiments. It reflects the economic relationships through which the monetary resources necessary for the commercial fund are mobilized, allocated, and utilized. Private enterprise finance differs from other components of the financial system based on the requirements it covers.Rate this question:
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- 43.
In ce situatii se produc abateri de la principiul realitatii bugetului:
- A.
Folosirea bugete extraordinare
- B.
Folosirea conturilor speciale de trezorerie
- C.
Folosirea metodelor clasice de cuantificarea veniturilor si chelt bugetare
- D.
Folosirea bugetelor anexe
Correct Answer
A. Folosirea bugete extraordinareExplanation
Abateri de la principiul realitatii bugetului apar atunci când se utilizează bugete extraordinare. Aceasta înseamnă că se fac cheltuieli sau se obțin venituri în afara bugetului anual planificat și aprobate. Utilizarea bugetelor extraordinare poate duce la o gestionare inadecvată a fondurilor publice și la lipsa unei planificări și control adecvate a bugetului. Aceasta poate conduce la cheltuieli neprevăzute și la o lipsă de transparență în utilizarea resurselor bugetare.Rate this question:
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- 44.
Sumele transmise catre diferite personae care nu participa direct la activitatea curenta a entitatilor publice sunt cuprinse in categoria
- A.
Cheltuielilor curente
- B.
Cheltuielilor neproductive
- C.
Cheltuielilor de transfer
- D.
Cheltuielilor de functionare
Correct Answer
C. Cheltuielilor de transferExplanation
The correct answer is "Cheltuielilor curente" because the question asks about expenses that are transmitted to various individuals who are not directly participating in the current activities of public entities. "Cheltuielilor curente" refers to current expenses, which are the ongoing expenses incurred in the day-to-day operations of an organization. This category would include expenses such as salaries, utilities, and supplies.Rate this question:
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- 45.
Printre factorii demografici de influenta asupra evolutiei chelt publice se numara:
- A.
Diminuarea duratei medii de viata
- B.
Modificarile structurale ale populatiei pe varste, categorii socio-profesionale
- C.
Scaderea populatiei ocupate din sectorul public
- D.
Scaderea de sprijin material unor categorii sociale defavorizate
Correct Answer
B. Modificarile structurale ale populatiei pe varste, categorii socio-profesionaleExplanation
The correct answer is "Modificarile structurale ale populatiei pe varste, categorii socio-profesionale" because changes in the age and socio-professional structure of the population can have a significant impact on public spending. As the population ages, there may be increased demand for healthcare and social services, which can lead to higher public spending. Similarly, changes in the socio-professional structure of the population can affect the distribution of income and the need for social assistance programs, which can also impact public spending.Rate this question:
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- 46.
In conceptia clasica ( liberala ) , chelt publice
- A.
Sunt recunoscute doar partial ca expresie a unor procese de consum final
- B.
Afecteaza in sens pozitic marimea produsului national si duc la odiminuare a avutiei nationale
- C.
Nu sunt interpretate ca investitii in capital real si uman
- D.
Reprezinta procese de realocare a resurselor cu efecte positive (direct sau indirect)
Correct Answer
C. Nu sunt interpretate ca investitii in capital real si umanExplanation
Public expenses in classical (liberal) concept are not interpreted as investments in real and human capital. This means that these expenses are not seen as contributing to the development and improvement of the country's physical and human resources. Instead, they are viewed as processes of resource reallocation with positive effects, either directly or indirectly. These expenses may contribute to the overall size of the national product but do not necessarily lead to an increase in national wealth.Rate this question:
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- 47.
Cheltuielile cu achizitionarea medicamentelor necesare in timpul ingrijirii bolnavilor in unitatile sanitare publice se incadreaza in categoria
- A.
Cheltuielilor publice curente
- B.
Cheltuielilor de transfer
- C.
Cheltuielilor pentru actiuni economice
- D.
Cheltuielilor de capital
Correct Answer
A. Cheltuielilor publice curenteExplanation
The expenses related to the purchase of necessary medications during the care of patients in public healthcare units fall under the category of current public expenses.Rate this question:
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- 48.
In acceptiunea limitative (restransa) conceptul de politica financiara a statului semnifica:
- A.
Ansamblul optiunilor privind metodele, mijloacele si institutiile cu carcater financiar antrenate de procurarea, alocarea si utilizarea resurselor banesti, la diferite nivele organizare inclusive influentarea activitatii economico-sociale in sensul droit
- B.
Fenomenele care dau nastere unei sarcini publice in baza careia se afla factorul financiar
- C.
Politica fiscala
- D.
Politica economico-sociala
Correct Answer
A. Ansamblul optiunilor privind metodele, mijloacele si institutiile cu carcater financiar antrenate de procurarea, alocarea si utilizarea resurselor banesti, la diferite nivele organizare inclusive influentarea activitatii economico-sociale in sensul droitExplanation
The correct answer refers to the comprehensive options regarding financial methods, means, and institutions involved in the procurement, allocation, and utilization of monetary resources at various levels of organization, including the influence on economic and social activities in the right direction.Rate this question:
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- 49.
In care din urmatoarele situatii se produc incalcari ale principiului anualitatii bugetului:
- A.
Scoaterea in afra bugetului a unor cheltuieli si acoperirea lor din venitrui speciale
- B.
Practicarea sistemului de gestiune in executia bugetului
- C.
Practicarea sistemului de executie (exercitiu) in executia bugetului
- D.
Intocmirea de bugete extraordinare
Correct Answer
C. Practicarea sistemului de executie (exercitiu) in executia bugetuluiExplanation
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 not executed according to the annual plan, but rather through exercises or drills, it can lead to violations of the principle of budgetary annuality.Rate this question:
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- 50.
Spre deosebire de bursele de valori, pe pietele interdealeri (“over the counter”)
- A.
Preturile titlurilor pot diferi de la o firma de broker la alta
- B.
Coditiile de acces sunt mai restrictive
- C.
Pot cota societati de importanta regionala
- D.
Tranzactiile de vanzare sau cumparare a titlurilor se negociaza dierect, dar se deconteaza prin bursa de valori
Correct Answer
A. Preturile titlurilor pot diferi de la o firma de broker la altaExplanation
On over the counter markets, the prices of securities can vary between different broker firms. Unlike stock exchanges, where prices are standardized and uniform, over the counter markets allow for more flexibility in pricing. This means that different broker firms can offer different prices for the same security, leading to price discrepancies.Rate this question:
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Jan 26, 2020Quiz Created by
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