Grile Conta Financiara

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| By Razvan_odaie35
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Razvan_odaie35
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  • 1/70 întrebări

    Prin articolul contabil 601=301, se poate inregistra operatiunea:

    • Materiile prime date in consum
    • Materiile prime donate
    • Materiile prime constate plus la inventar
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Grile Conta Financiara - Quiz

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  • 2. 

    Articolul contabil: %           =     401 301 4426                         reflecta:

    • Cumpararea de materii prime fara primirea facturii

    • Cumpararea de materii prime pe baza de factura,

    • Intrarea de materii prime prin aport la capitalul vanzatorului.

    Correct Answer
    A. Cumpararea de materii prime pe baza de factura,
    Explanation
    The correct answer reflects the purchase of raw materials based on an invoice. This means that the company has bought raw materials and has received an invoice as proof of the transaction. This is a common practice in accounting, where purchases are recorded based on invoices received.

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  • 3. 

    Primirea de materii prime drept aport se inregistreaza prin articolul contabil:

    • 301=1011

    • 301=1012

    • 301=456

    Correct Answer
    A. 301=456
    Explanation
    The correct answer is 301=456. This is because the transaction of receiving raw materials as a contribution is recorded in account 301, which is the account for raw materials. The account 456 is typically used to record contributions received, so it makes sense to use this account to record the receipt of raw materials as a contribution.

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  • 4. 

    Prin articolul contabil 301 = 601, se pot inregistra:

    • Materiile prime intrate prin donatie,

    • Materiile prime constate plus la inventar

    • Materiile prime constate lipsa la inventar

    Correct Answer
    A. Materiile prime constate plus la inventar
    Explanation
    The correct answer is "materiile prime constate plus la inventar". According to the accounting article 301 = 601, this refers to recording raw materials that have been found to be in excess during inventory. This means that when conducting a physical inventory count, if there are more raw materials than what was initially recorded in the books, they can be recorded using account 301 or 601.

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  • 5. 

    Prin articolul contabil 351=301, se inregistreaza:

    • Materiile prime reprimite de la terti

    • Materiile prime trimise la terti

    • Costul prelucrarii materiilor prime

    Correct Answer
    A. Materiile prime trimise la terti
    Explanation
    The correct answer is "materiile prime trimise la terti". This means that the article 351=301 in the accounting register is used to record the materials sent to third parties.

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  • 6. 

    Care este semnificatia inregistrarii: %           =    371 607 378 4428

    • Lipsa in gestiunea marfurilor din cauza calamitatilor,

    • Vanzarea de marfuri,

    • Scaderea din gestiune a marfurilor vandute, evaluate la p.v.a, inclusiv TVA,

    • Marfuri date in consignatie

    • Scaderea din gestiune a marfurilor vandute, evaluate la p.v.a, fara TVA

    Correct Answer
    A. Scaderea din gestiune a marfurilor vandute, evaluate la p.v.a, inclusiv TVA,
    Explanation
    The recording signifies the decrease in inventory due to the sale of goods, which are evaluated at the purchase value added (p.v.a) and include the value-added tax (TVA).

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  • 7. 

    Creanta de incasat de la un client extern are o valoare nominala de 20.000$, cursul fiind de 3,2lei/$. Aceasta creanta se incaseaza prin banca, cursul zilei fiind de 3,1lei/$. Care este inregistrarea contabila corecta?

    • 5124=4111    64.000

    • 5124=4111    62.000

    • 5121=4111     64.000

    • 5121=4111     62.000

    • %                =  4111    64.000 5124                            62.000  665                                 2.000

    Correct Answer
    A. %                =  4111    64.000 5124                            62.000  665                                 2.000
    Explanation
    The correct answer is the last option: % = 4111 64.000, 5124 62.000, 665 2.000. This is the correct accounting entry because it reflects the collection of the external customer's receivable. The % account represents the exchange rate difference between the nominal value of the receivable and the actual amount received due to the difference in exchange rates. The 4111 account represents the cash received from the customer, the 5124 account represents the reduction in the customer's receivable, and the 665 account represents the exchange rate difference.

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  • 8. 

    Ce semnifica inregistrarea contabila 301=456

    • Subscierea capitalului social

    • Achizitie materii prime

    • Retragerea de capital social

    • Primire aport sub forma materiilor prime

    • Reevaluarea materiilor prime la capital

    Correct Answer
    A. Primire aport sub forma materiilor prime
    Explanation
    The correct answer is "primire aport sub forma materiilor prime". This means that the accounting entry 301=456 represents the receipt of a contribution in the form of raw materials.

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  • 9. 

    Ce semnifica inregistrarea contabila? %             =   401        1190 351                              1000 4428                             190

    • Materii prime achitate si lasate in custodia furnizorului

    • Materii prime sosite de la furnizor fara factura

    • Materii prime trimise la terti pentru prelucrare

    • Niciun raspuns deoarece contul 4428 ar fi trebuit sa fie in corespondenta cu 408 nu cu 401

    Correct Answer
    A. Niciun raspuns deoarece contul 4428 ar fi trebuit sa fie in corespondenta cu 408 nu cu 401
  • 10. 

    Prin articolul contabil 601=301, se inregistreaza

    • Darea in consum de materii prime

    • Acordarea cu titlu gratuit de materii prime

    • Materiile prime constatate lipsa la inventariere, neimputabila

    Correct Answer(s)
    A. Darea in consum de materii prime
    A. Materiile prime constatate lipsa la inventariere, neimputabila
    Explanation
    The correct answer is "darea in consum de materii prime" and "materiile prime constatate lipsa la inventariere, neimputabila". These are the two situations in which the accounting article 601=301 is used. The first situation refers to the consumption of raw materials, while the second situation refers to the identification of missing raw materials during inventory, which are not attributable to anyone.

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  • 11. 

    Select the ones you like

    • Option1

    • Option2

    • Option3

    • Option4

    Correct Answer
    A. Option1
    Explanation
    The answer is Option1 because it states that you should select the ones you like. This implies that you have the freedom to choose the options based on your preference.

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  • 12. 

    Dispuneti de urmatoarele informatii: furnizori-debitori 1000lei, materii prime:5000lei,clienti: 6000lei, cheltuieli inregistrate in avans: 1500lei, furnizori:800lei, profit:400lei, clienti-creditori: 500lei. Precizati care este valoarea activelor circulante in bilant.

    • 11500

    • 12000

    • 13400

    • 12500

    • 12900

    Correct Answer
    A. 12000
    Explanation
    The value of current assets in the balance sheet is determined by adding up the balances of all the assets that are expected to be converted into cash within one year. In this case, the given information includes the balances of suppliers-debtors, raw materials, and customers, which are all considered current assets. The total of these balances is 1000 + 5000 + 6000 = 12000 lei, making it the correct answer.

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  • 13. 

    Select the ones you like

    • Option1

    • Option2

    • Option3

    • Option4

    Correct Answer
    A. Option1
    Explanation
    The given question asks the respondent to select the options they like. The correct answer is Option1, indicating that the respondent likes Option1.

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  • 14. 

    Prin articolul contabil 301 = 308, se inregistreaza:

    • Diferentele de pret in minus (costul de achizitie - pretul stabilit) pentru materiile prime aprovizionate,

    • Diferente de pret in plus pentru materiile prime aprovizionate,

    • Diferentele valorice constate la inventariere intre valoarea de inventar si valoarea de intrare

    Correct Answer
    A. Diferentele de pret in minus (costul de achizitie - pretul stabilit) pentru materiile prime aprovizionate,
    Explanation
    The correct answer states that the article of accounting 301 = 308 is used to record differences in price in a negative manner, which is calculated by subtracting the purchase cost from the established price for the supplied raw materials. This means that when there is a decrease in the price of raw materials compared to the established price, it is recorded as a negative difference in the accounting article.

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  • 15. 

    Prin articolul 371=301, se inregistreaza:

    • Materiile prime ce urmeaza a fi vandute

    • Materiile prime care s-au vandut intr-o perioada anterioara

    • Materiile rime constate lipsa la inventar

    Correct Answer
    A. Materiile prime ce urmeaza a fi vandute
    Explanation
    The correct answer is "materiile prime ce urmeaza a fi vandute" because article 371=301 refers to the recording of raw materials that are intended to be sold in the future.

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  • 16. 

    Materialele auxiliare date in consum (15.000lei) si cele constatate plus la inventariere (25.000lei) se contabilizeaza astfel:

    • 6021=3021    15.000 3021=6021     25.000

    • 6021=3021   25.000 3021=6021    15.000

    • 3021=6021    15.000 3021=6021     25.000

    • 3021=6021    25.000 3021=6021    15.000

    Correct Answer
    A. 6021=3021    15.000 3021=6021     25.000
    Explanation
    The correct answer is the first option, 6021=3021 15.000 and 3021=6021 25.000. This means that the auxiliary materials consumed (15.000 lei) are recorded in account 6021 and the materials identified during inventory (25.000 lei) are recorded in account 3021.

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  • 17. 

    In situatia folosirii metodei de contabilitate sintetica a stocurilor - inventar intermitent- , ce operatiune se inregistreaza prin articolul contabil: 711=345:

    • Stocul inventariat la sfarsitul perioadei N-1

    • Stocul inventariat la inceputul perioadei N-1 si preluat la sfarsitul perioadei N,

    • Stocul inventariat la sfarsitul perioadei N-1 si preluat la inceputul perioadei N,

    • Stocul inventariat la sfarsitul perioadei N.

    Correct Answer
    A. Stocul inventariat la sfarsitul perioadei N-1 si preluat la inceputul perioadei N,
    Explanation
    The correct answer is "stocul inventariat la sfarsitul perioadei N-1 si preluat la inceputul perioadei N." This means that the inventory at the end of period N-1 is counted and carried forward to the beginning of period N. This method allows for a more accurate tracking of inventory levels and ensures that any changes in inventory are properly accounted for at the beginning of the new period.

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  • 18. 

    Receptia de materii prime din avansuri de trezorerie,atunci cand pretul prestabilit este inferior costului de achizitie, se inregistreaza prin articolul contabil:

    • %            =   425 301 308 4426

    • %             =      % 301                 425 4426                308

    • %           =   542 301 308 4426

    Correct Answer
    A. %           =   542 301 308 4426
    Explanation
    The correct answer is 542, 301, 308, 4426. This is the correct accounting entry to record the reception of raw materials in advance from treasury when the predetermined price is lower than the acquisition cost. The account 542 represents the reception of raw materials in advance, 301 represents the raw materials account, 308 represents the treasury account, and 4426 represents the difference in price.

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  • 19. 

    Ce operatiune se inregistreaza prin articolul contabil: %             =  % 301              401 4426            308

    • Achizitie de materii prime cu diferente in plus (costul standard>costul efectiv de achizitie)

    • Achizitii de materii prime cu diferenta in plus (costul standard<costul efectiv de achizitie)

    • Achizitie de materii prime cu diferenta in minus (costul standard>costul efectiv de achizitie)

    • Achizitie de materiale cu diferenta in minus (costul standard<costul efectiv de achizitie)

    Correct Answer
    A. Achizitie de materii prime cu diferenta in minus (costul standard>costul efectiv de achizitie)
    Explanation
    The given accounting entry shows a debit to account 301 (which represents the cost of raw materials) and a credit to account 401 (which represents the accounts payable). Additionally, there is a credit to account 4426 (which represents the difference in cost) and a debit to account 308 (which represents the inventory). This indicates that there is a purchase of raw materials with a difference in cost, where the standard cost is higher than the actual cost. Therefore, the correct answer is "achizitie de materii prime cu diferenta in minus (costul standard>costul efectiv de achizitie)", meaning the purchase of raw materials with a difference in cost where the standard cost is higher than the actual cost.

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  • 20. 

    Indicati inregistrarea corecta pentru plusul de produse finite rezultat la inventarierea fizica in valoare de 210 lei, in conditiile folosirii metodei invetarului permanent:

    • 345 = 6588   210

    • 345 = 671    210

    • 345 = 711    210,

    • 345 = 708    210

    • 345 = 701    210

    Correct Answer
    A. 345 = 711    210,
    Explanation
    The correct answer is 345 = 711 because it shows the correct value of 210 lei for the physical inventory of finished goods using the perpetual inventory method.

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  • 21. 

    Diferentele de pret in plus aferente animalelor cumparate din avansuri de trezorerie se contabilizeaza:

    • 368 = 5311      2.000  

    • 368 = 542   2.000

    • 368 = 361       2.000 

    Correct Answer
    A. 368 = 542   2.000
  • 22. 

    Prin articolul contabil 601=301 se poate inregistra:

    • Darea in consum de materii prime

    • Lipsa constata cu ocazia inventarierii la stocurile de materii prime

    • Plusul constatat cu ocazia inventarierii la stocurile de materii prime

    Correct Answer(s)
    A. Darea in consum de materii prime
    A. Lipsa constata cu ocazia inventarierii la stocurile de materii prime
    Explanation
    The correct answer is darea in consum de materii prime, lipsa constata cu ocazia inventarierii la stocurile de materii prime, plusul constatat cu ocazia inventarierii la stocurile de materii prime. This is because article 601=301 in the accounting record allows for the recording of the consumption of raw materials, the identification of shortages during inventory of raw material stocks, and the identification of surpluses during inventory of raw material stocks.

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  • 23. 

    Materiile prime trimise la terti spre prelucrare (25.000lei) si cele primite cu titlu gratuit (10.000lei) se inregistreaza in contabilitate astfel:

    • 351=301    25.000 301=7582    10.000

    • 321=301      25.0000 301=7582     10.000

    • 351=301   10.000 301=7582   25.000

    • 351=301    25.000 301=7588   10.000

    Correct Answer
    A. 351=301    25.000 301=7582    10.000
    Explanation
    The given answer is correct because it accurately represents the recording of raw materials sent for processing and received as gifts in the accounting system. In this case, the account 351 (Raw Materials Sent for Processing) is debited with 25,000 lei, indicating an increase in the value of raw materials sent for processing. The account 301 (Raw Materials) is credited with 25,000 lei, indicating a decrease in the value of raw materials. Similarly, the account 301 is credited with 10,000 lei, representing the value of raw materials received as gifts. The account 7582 (Raw Materials Consumption) is debited with 10,000 lei, indicating the consumption of raw materials.

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  • 24. 

    Dispunem de urmatoarele solduri finale ale conturilor: instalatii tehnice, mijloace de transport,animale si plantatii: 100.000lei,amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor: 40.000lei, produse finite: 8.000lei, ajustari pentru deprecierea produselor: 2.000lei, cheltuieli cu materialele consumabile:30 lei, contributia unitatii la asigurarile sociale: 600lei. Precizati care este valoarea activului in bilant:

    • 66.900 lei

    • 108.300 lei 

    • 68.300 lei

    • 66.600 lei

    • 66.000 lei 

    Correct Answer
    A. 66.000 lei 
    Explanation
    The value of the assets in the balance sheet can be calculated by adding the final balances of the accounts related to assets. In this case, the final balances of the accounts for technical installations, means of transportation, animals, and plantations are given as 100,000 lei. The depreciation for these assets is 40,000 lei. Therefore, the net value of these assets is 100,000 lei - 40,000 lei = 60,000 lei. Additionally, the value of finished products is given as 8,000 lei. The adjustments for the depreciation of products are 2,000 lei. Finally, the value of consumable materials is 30 lei. Adding all these values together, the total value of the assets in the balance sheet is 60,000 lei + 8,000 lei + 2,000 lei + 30 lei = 66,000 lei.

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  • 25. 

    O entitate cu activitate de productie detine la 1.12.N un stoc de 540 buc produse finite, evaluat la costul de productie de 5lei/buc. Valoarea de piata a produselor finite la 31.12.N este de 5,5 lei/buc, cheltuielile estimate privind vanzarea: 0,2lei/buc. La ce valoare sunt evidentiate produsele finite in bilantul incheiat la 31.12.N?

    • 2.700

    • 2.808

    • 2.970

    • 2.592

    • 2.882

    Correct Answer
    A. 2.700
    Explanation
    The value of the finished products in the balance sheet at the end of 31.12.N is 2,700. This can be calculated by multiplying the quantity of finished products (540) by the cost of production per unit (5 lei/buc). The market value and selling expenses are not relevant in determining the value of the finished products in the balance sheet.

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  • 26. 

    La sfarsitul exercitiului financiar, situatia produselor finite se prezinta astfel: -cost productie standard (prestabilit)  400 lei -cost productie efectiv   425 lei -ajustari pentru deprecierea produselor finite  200lei La ce valoare sunt evaluate produsele finite in bilant?  

    • 400lei

    • 425lei

    • 200lei

    • 225lei

    • 625lei

    Correct Answer
    A. 225lei
    Explanation
    The value of the finished products in the balance sheet is evaluated at 225 lei because this is the adjusted cost of production for the finished products, taking into account the standard production cost of 400 lei, the actual production cost of 425 lei, and the adjustment for the depreciation of the finished products of 200 lei.

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  • 27. 

    Prin articolul contabil 5311     =    %                     707                       4427                 se inregistreaza:

    • Vanzarile de marfuri numai in metoda inventarului intermitent

    • Vanzarile de marfuri numai in metoda inventarului permanent

    • Vanzarile de marfuri atat in metoda inventarului intermitent cat si a celui permanent

    Correct Answer
    A. Vanzarile de marfuri atat in metoda inventarului intermitent cat si a celui permanent
    Explanation
    The correct answer is "vanzarile de marfuri atat in metoda inventarului intermitent cat si a celui permanent". This means that sales of goods are recorded both in the periodic inventory method and in the perpetual inventory method. This implies that the company keeps track of its inventory on a continuous basis, as well as periodically reconciling the inventory records.

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  • 28. 

    Ce operatiune se inregistreaza prin articolul contabil: %          =     % 301             401 4426           308

    • Achizitie de materii prime cu diferente in plus (cost standard>costul de achizitie)

    • Achizitie de materii prime cu diferenta in plus (costul standard<costul efectiv de achizitie)

    • Achizitie de materii prime cu diferenta in minus (costul standard>costul efectiv de achizitie)

    • Achizitie de materii prime cu diferenta in minus (costul standard < costul efectiv de achizitie)

    Correct Answer
    A. Achizitie de materii prime cu diferenta in minus (costul standard>costul efectiv de achizitie)
    Explanation
    The given journal entry shows the account numbers 301 and 401 being debited, and account number 4426 being credited. This indicates that there is a purchase of raw materials with a difference in minus (cost standard > costul efectiv de achizitie). In other words, the actual cost of the materials purchased is lower than the standard cost. This entry is used to record the difference between the standard cost and the actual cost of the raw materials purchased.

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  • 29. 

    Cheltuielile cu combustibilii iesiti din gestiune datorita factorilor naturali (50.000lei) si ca urmare a darii lor in consum (40.000lei) se inregistreaza in contabilitate astfel:

    • 671=3022   40.000 6022=3022   50.000

    • 671=3022    50.000 6022=3022   40.000

    • 6588=3022   50.000 6022=3022    40.000

    Correct Answer
    A. 671=3022    50.000 6022=3022   40.000
    Explanation
    The correct answer is 671=3022 50.000 and 6022=3022 40.000. This is because the expenses for fuel that are no longer in stock due to natural factors (50.000lei) and as a result of their use (40.000lei) should be recorded in the accounting system. The account 671 represents the expenses for fuel that is no longer in stock, while account 3022 represents the stock of fuel. Therefore, the expenses for fuel that is no longer in stock should be debited to account 671 and credited to account 3022. The amounts should be recorded accurately, with 50.000lei debited to account 671 and 40.000lei credited to account 3022.

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  • 30. 

    Dispunem de urmatoarele informatii (solduri finale ale conturilor): Furnizori - debitori:100lei, Materii prime: 500lei, Clienti: 600lei, Cheltuieli inregistrate in avans: 150lei, Furnizori: 80lei, Profit: 40lei, Clienti-creditori: 50lei, Ajustari pentru deprecierea materiilor prime: 300lei. Care este valoarea activelor circulante in bilant?

    • 1150

    • 900

    • 1340

    • 1250

    • 1200

    Correct Answer
    A. 900
    Explanation
    The correct answer is 900. The question asks for the value of current assets in the balance sheet. Current assets include accounts receivable (600lei), prepaid expenses (150lei), and inventory (500lei). Therefore, the total value of current assets is 600lei + 150lei + 500lei = 900lei.

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  • 31. 

    Prin articolul contabil 3021=6021, se poate inregistra

    • Darea in consum de materiale auxiliare

    • Lipsa constatata cu ocazia inventarierii la stocurile de materiale auxiliare

    • Plusul constatat cu ocazia inventarierii la stocurile de materiale auxiliare

    Correct Answer
    A. Plusul constatat cu ocazia inventarierii la stocurile de materiale auxiliare
    Explanation
    The correct answer is "plusul constatat cu ocazia inventarierii la stocurile de materiale auxiliare" because the article contabil 3021=6021 allows for the recording of any surplus found during the inventory of auxiliary materials in the stock.

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  • 32. 

    Articolul contabil: 321=401    1.500 reflecta:

    • Valoarea materiilor prime cumparate pe baza avizului de insotire

    • Valoarea materiilor prime in curs de aprovizionare

    • Valoarea materiilor prime cumparate pentru care s-a incheiat procesul de aprovizionare

    • Valoarea materiilor prime constatate plus la inventar

    Correct Answer
    A. Valoarea materiilor prime in curs de aprovizionare
    Explanation
    The correct answer is "valoarea materiilor prime in curs de aprovizionare" because the given account number 321 represents the value of raw materials that are currently in the process of being supplied or procured. This means that these raw materials have been ordered or requested but have not yet been received or fully delivered. Therefore, the amount of 1.500 reflects the value of these raw materials that are still in the procurement process.

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  • 33. 

    Ce semnifica inregistrarea contabila: %     =  401       ? 357 4426

    • Marfuri cumparate pe credit, sosite si receptionate,

    • Marfuri cumparate pe credit, lasate in custodia vanzatorului,

    • Marfuri trimise spre prelucrare la terti,

    • Marfuri date spre vanzare in consignatie

    Correct Answer
    A. Marfuri cumparate pe credit, lasate in custodia vanzatorului,
    Explanation
    The correct answer is "marfuri cumparate pe credit, lasate in custodia vanzatorului" which means "goods purchased on credit, left in the custody of the seller". This refers to a situation where goods are purchased on credit but are still held by the seller, rather than being received or sent for processing or consignment.

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  • 34. 

    In concordanta cu explicatia data sunt urmatoarele articole contabile:

    • 301    =   308    4.000 diferente de pret in minus aferente materiilor prime achizitionate

    • 3022  =   481     4.000 materiale auxiliare primite de la alte subunitati fara personalitate juridica care conduc contabilitate proprie

    • 3024   =  6024   4.000 piese de schimp primite cu titlu gratuit

    Correct Answer
    A. 301    =   308    4.000 diferente de pret in minus aferente materiilor prime achizitionate
    Explanation
    The given answer suggests that the account 301 is being debited and the account 308 is being credited with an amount of 4,000. This transaction represents the recognition of a decrease in the value of purchased raw materials due to a difference in price. By debiting account 301, the company is recording the decrease in the value of the raw materials, and by crediting account 308, the company is reflecting the decrease in the liability for the payment of the raw materials.

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  • 35. 

    Prin articolul contabil: 371         =   %                      378                      4428        se inregistreaza:

    • Adaosul comercial si TVA, in cazul inventarului permanent, pentru marfurile vandute

    • Adaosul comercial si TVA in cazul inventarului permanent pentru marfurile intrate in gestiune

    • Adaosul comercial si TVA in cazul inventarului intermitent pentru marfurile existente in stoc

    • Adaosul comercial si TVA in cazul inventarului intermitent 

    Correct Answer
    A. Adaosul comercial si TVA in cazul inventarului permanent pentru marfurile intrate in gestiune
    Explanation
    The correct answer is "adaosul comercial si TVA in cazul inventarului permanent pentru marfurile intrate in gestiune." This means that the commercial margin and VAT are recorded for the goods that have been received into stock in the case of permanent inventory.

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  • 36. 

    Materialele consumabile ramase in stoc la sfarsitul lunii aprilie N valoreaza 20.000lei. Firma are la sfarsitul lunii mai materiale consumabile in stoc de 15.000lei. Materialele consumabile date in consum in cursul lunii mai sunt de 90.000lei. CAre este valoarea materialelor consumabile achizitionate in luna mai?

    • 85.000lei

    • 105.000lei

    • 95.000lei

    • Nu se poate calcula

    Correct Answer
    A. 85.000lei
    Explanation
    The value of consumable materials purchased in May can be calculated by subtracting the value of consumable materials remaining at the end of May from the sum of the value of consumable materials remaining at the end of April and the value of consumable materials consumed in May. In this case, the calculation would be 20,000lei (value at the end of April) + 90,000lei (value consumed in May) - 15,000lei (value at the end of May) = 95,000lei. Therefore, the correct answer is 95,000lei.

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  • 37. 

    Vanzarea de produse finite pe vaza de factura se evidentiaza prin articolul:

    • 4111  =   %                 345                  4427

    • 461 =   %              345               4427

    • 4111 =    %                 701                  4426

    • 4111 =     %                  701                  4427

    Correct Answer
    A. 4111 =     %                  701                  4427
    Explanation
    The correct answer for this question is 4111 = 701. This is because the other options have different numbers in the second column, indicating a different article for the sale of finished products.

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  • 38. 

    Precizati care operatiune se inregistreaza prin articolul contabil: 345 = 401 (la o entitate platitoare de TVA)

    • Achizitia de produse finite (evaluate la costul de achizitie)

    • Manopera facturata de entitate care a prelucrat produsele finite, fara TVA,

    • Manopera facturata de entitate care a prelucrat produsele finite, inclusiv TVA,

    • Inregistrarea nu este corecta

    Correct Answer
    A. Manopera facturata de entitate care a prelucrat produsele finite, fara TVA,
    Explanation
    The correct answer is "manopera facturata de entitate care a prelucrat produsele finite, fara TVA". This means that the operation of invoicing for labor performed by the entity that processed the finished products, without VAT, is recorded through the accounting article 345 = 401. This implies that the entity is recording the cost of labor without including any VAT charges.

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  • 39. 

    Plusul la inventariere constand in materiale consumabile se inregistreaza:

    • 602=302

    • 6588=302

    • 302=602

    • 302=7588

    Correct Answer
    A. 302=602
    Explanation
    The correct answer is 302=602. This means that the inventory surplus of consumable materials is recorded by decreasing the quantity of inventory (302) and increasing the cost of goods sold (602). This entry reflects the fact that the surplus materials have been used and consumed in the production process, resulting in a decrease in inventory and an increase in expenses.

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  • 40. 

    Valoarea la pret de inregistrare a ambalajelor obtinute din productie proprie si retinute in unitate ca ambalaje (65.000lei) se inregistreaza in contabilitate astfel:

    • 345=701    65.000 381=345      65.000

    • 345=711   65.000 381=345    65.000

    • 381=711    65.000 345=381    65.000

    Correct Answer
    A. 345=711   65.000 381=345    65.000
    Explanation
    The given correct answer indicates that the value of the packaging obtained from in-house production and retained in the unit as packaging (65,000 lei) is recorded in the accounting system as follows: 345=711 65,000 and 381=345 65,000. This means that the value of the packaging is recorded in account 345 (Inventory) and then transferred to account 711 (Finished Goods) for further use or sale. Additionally, the value is also recorded in account 381 (In-house Production) to account for the production cost.

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  • 41. 

    Care este inregistrarea corecta pentru compensarea unor creante si datorii comerciale reciproce in suma de 230lei?

    • 462=461    230

    • 4511 = 461     230

    • 401=4111    230

    • 419=461    230

    • 462=409      230

    Correct Answer
    A. 401=4111    230
    Explanation
    The correct answer is 401=4111 230. This is the correct entry for recording the offsetting of mutual trade receivables and payables in the amount of 230 lei. The account 401 represents trade receivables, and the account 4111 represents trade payables. By recording the transaction as 401=4111, it reflects the reduction of both the receivables and payables by the same amount, resulting in a net effect of zero on the overall balance.

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  • 42. 

    Dispunem de urmatoarele date privind produsele finite: stoc existent la inceputul lunii: 200 bucati a 50lei/buc. cost standard, cost efectiv: 51lei/buc.: intrari in cursul lunii: 100 bucati la cost standard, iesiri in cursul lunii: 180 bucati. Costul efectiv, calculat la sfarsitul lunii, este de 46,5 lei/buc.Care este articolul contabil si suma corecta pentru diferenta de cost aferenta produselor finite iesite?

    • 711=348    109

    • 711=345     210

    • 348=711    90

    • 345=348     90

    • 345=711    95

    Correct Answer
    A. 348=711    90
    Explanation
    The correct answer is 348=711 90. This means that the cost difference for the finished products that were sold is recorded in account 348 (Cost of Goods Sold) with a debit of 90 lei, and in account 711 (Inventory) with a credit of 90 lei. This entry reflects the decrease in inventory and the corresponding increase in cost of goods sold.

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  • 43. 

    Articolul contabil 371=308 reflecta:

    • Adaosul comercial aferent marfurilor vandute

    • Adaosul comercial aferent marfurilor aflate in stoc,

    • Diferentele de pret in plus repartizate asupra materiilor prime supuse vanzarii atunci cand evaluarea la marfuri se face la costul de achizitie

    • Diferente de pret in minus repartizate asupra materiilor prime supuse vanzarii atunci cand evalurea la marfuri se face la costul de achizitie

    Correct Answer
    A. Diferentele de pret in plus repartizate asupra materiilor prime supuse vanzarii atunci cand evaluarea la marfuri se face la costul de achizitie
    Explanation
    The correct answer is "diferentele de pret in plus repartizate asupra materiilor prime supuse vanzarii atunci cand evaluarea la marfuri se face la costul de achizitie". This means that article 371=308 reflects the price differences that are added to the cost of raw materials when evaluating inventory at the purchase cost.

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  • 44. 

    Care tranzactie economica se inregistreaza prin articolul contabil: 345=401?

    • Receptia de produse finite de la furnizori

    • Receptia produselor finite din productie proprie

    • Inregistrarea nu este corecta

    • Manopera pentru produsele finite trimise spre prelucrare la terti

    Correct Answer
    A. Manopera pentru produsele finite trimise spre prelucrare la terti
    Explanation
    The correct answer is "manopera pentru produsele finite trimise spre prelucrare la terti". This is because the account 345 represents the "manopera" or labor cost, while the account 401 represents the "produse finite" or finished products. Therefore, the transaction being recorded is the labor cost for the finished products sent for processing to third parties.

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  • 45. 

    Diferente de pret in minus aferente pieselor de schimb receptionate de la vanzator se inregistreaza prin articolul contabil:

    • 308 = 401      9.000

    • 601=308        9.000

    • 308=301       9.0000

    • Niciun raspuns nu este corect

    Correct Answer
    A. Niciun raspuns nu este corect
  • 46. 

    Preluarea in exploatare e productiei in curs de executie, la inceputul perioade se inregistreaza:

    • 711=331

    • 331=711

    • 345=331

    Correct Answer
    A. 711=331
    Explanation
    The given answer, "711=331," suggests that at the beginning of the period, there is a transfer of production in progress to the exploitation. This implies that the production process is ongoing, and the transfer is recorded as 711 units being transferred to the exploitation from 331 units.

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  • 47. 

    In conditiile in care ambalajele care circula pe principiul restituirii au fost retinute de cumparator, descarcarea gestiunii, la vanzator, cu ambalajele nerestituite se inregistreaza:

    • 608=381

    • 658=381

    • 608=358

    Correct Answer
    A. 608=358
    Explanation
    The given correct answer indicates that the unreturned packaging is recorded in account 608 and the corresponding value is 358. This suggests that when the buyer retains the packaging instead of returning it, the seller records the value of the unreturned packaging in account 608.

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  • 48. 

    Prin articolul contabil: %         = 401 607 4426

    • Receptia marfurilor in conditiile inventarului permanent

    • Receptia marfurilor in conditiile inventarului intermitent 

    • Marfuri constate in plus cu ocazia receptiei

    Correct Answer
    A. Receptia marfurilor in conditiile inventarului intermitent 
    Explanation
    The correct answer is "receptia marfurilor in conditiile inventarului intermitent". This is because the question is asking about the article in the accounting document, and the given answer is one of the options listed in the article.

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  • 49. 

    Sporul de crestere in greutate al animalelor si pasarilor la ingrasat, evaluat la costul normal de 500 si costul efectiv de 490, se inregistreaza in contabilitate prin articolul contabil:

    • 361=711    500 368=711     10

    • 361=711     490

    • 361=711   500 711=368    10

    • 361=711     490 368=711      10

    Correct Answer
    A. 361=711   500 711=368    10
    Explanation
    The correct answer is 361=711   500 because it represents the recording of the growth allowance for animals and birds during fattening at the normal cost of 500. The account 361 is used to record the increase in weight, while the account 711 is used to record the cost. The amount of 500 is debited to account 361 and credited to account 711, indicating an increase in weight at the normal cost.

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  • Mar 22, 2023
    Quiz Edited by
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  • Jun 10, 2019
    Quiz Created by
    Razvan_odaie35
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