Grile Finante Feaa - Brosura 83 - 2019 (1 Varianta Corecta)

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

The use of autonomous budgets represents a deviation from the principle of budget unity.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.