Grile Conta Financiara

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| By Razvan_odaie35
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Razvan_odaie35
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Grile Conta Financiara - Quiz

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Questions and Answers
  • 1. 

    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.

    • A.

      11500

    • B.

      12000

    • C.

      13400

    • D.

      12500

    • E.

      12900

    Correct Answer
    B. 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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  • 2. 

    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:

    • A.

      66.900 lei

    • B.

      108.300 lei 

    • C.

      68.300 lei

    • D.

      66.600 lei

    • E.

      66.000 lei 

    Correct Answer
    E. 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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  • 3. 

    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?

    • A.

      1150

    • B.

      900

    • C.

      1340

    • D.

      1250

    • E.

      1200

    Correct Answer
    B. 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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  • 4. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

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

    Correct Answer
    C. 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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  • 5. 

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

    • A.

      Stocul inventariat la sfarsitul perioadei N-1

    • B.

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

    • C.

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

    • D.

      Stocul inventariat la sfarsitul perioadei N.

    Correct Answer
    C. 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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  • 6. 

    Care operatiune se inregristreaza prin articolul contabil: 601 = 301   600 635 = 4427 144

    • A.

      Lipsa de materii prime datorata carausului si TVA aferenta,

    • B.

      Lipsa de materii prime datorata unor calamitati naturale si TVA aferenta,

    • C.

      Lipsa de materii prime imputabila si TVA aferenta,

    • D.

      Lipsa de materii prime neimputabila si TVA aferenta

    Correct Answer
    D. Lipsa de materii prime neimputabila si TVA aferenta
    Explanation
    The correct answer is "lipsa de materii prime neimputabila si TVA aferenta" because it refers to the situation where there is a shortage of raw materials that cannot be attributed to any specific cause, and the corresponding value-added tax (TVA) is also applicable. This entry is recorded in the accounting article 635 = 4427 144.

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  • 7. 

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

    • A.

      Achizitia de produse finite (evaluate la costul de achizitie)

    • B.

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

    • C.

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

    • D.

      Inregistrarea nu este corecta

    Correct Answer
    B. 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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  • 8. 

    Ce semnifica inregistrarea contabila: %     =  401       ? 357 4426

    • A.

      Marfuri cumparate pe credit, sosite si receptionate,

    • B.

      Marfuri cumparate pe credit, lasate in custodia vanzatorului,

    • C.

      Marfuri trimise spre prelucrare la terti,

    • D.

      Marfuri date spre vanzare in consignatie

    Correct Answer
    B. 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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  • 9. 

    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?

    • A.

      711=348    109

    • B.

      711=345     210

    • C.

      348=711    90

    • D.

      345=348     90

    • E.

      345=711    95

    Correct Answer
    C. 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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  • 10. 

    Care este semnificatia inregistrarii: %           =    371 607 378 4428

    • A.

      Lipsa in gestiunea marfurilor din cauza calamitatilor,

    • B.

      Vanzarea de marfuri,

    • C.

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

    • D.

      Marfuri date in consignatie

    • E.

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

    Correct Answer
    C. 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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  • 11. 

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

    • A.

      345 = 6588   210

    • B.

      345 = 671    210

    • C.

      345 = 711    210,

    • D.

      345 = 708    210

    • E.

      345 = 701    210

    Correct Answer
    C. 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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  • 12. 

    Care este inregistrarea corecta privind distrugerea unui stoc de materii prime ca urmare a unor calamitati naturale?

    • A.

      121 = 301

    • B.

      601 = 301,

    • C.

      6581 = 301,

    • D.

      6582 = 301,

    • E.

      671 = 301.

    Correct Answer
    E. 671 = 301.
    Explanation
    The correct answer is 671 = 301. This is because the question is asking for the correct record regarding the destruction of a stock of raw materials due to natural disasters. The other options (121 = 301, 601 = 301, 6581 = 301, 6582 = 301) do not pertain to the destruction of a stock of raw materials.

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  • 13. 

    In exercitiul "N", s-a inregistrat o ajustare pentru deprecierea marfurilor in valoare de 10.000lei. In exercitiul "N+1" cu ocazia inventarierii, se stabileste o depreciere la marfuri de 9.000lei. Ce inregistrare contabila trebuie efectuata la sfarsitul exercitiului "N+1"?

    • A.

      6814  = 397        1000

    • B.

      397   =   7814      10.000

    • C.

      397    =    7814       10000

    • D.

      6814   =   397     9.000

    • E.

      6814   =  397     10.000

    Correct Answer
    C. 397    =    7814       10000
    Explanation
    The given answer states that the accounting entry to be made at the end of the period "N+1" is 397 = 7814 10000. This means that the account 397 (Depreciation of Inventory) should be debited with 10000 lei and the account 7814 (Inventory Adjustment) should be credited with the same amount. This entry reflects the adjustment for the depreciation of inventory made during the period "N+1" based on the inventory count.

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  • 14. 

    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?  

    • A.

      400lei

    • B.

      425lei

    • C.

      200lei

    • D.

      225lei

    • E.

      625lei

    Correct Answer
    D. 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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  • 15. 

    Articolul contabil: %           =     401 301 4426                         reflecta:

    • A.

      Cumpararea de materii prime fara primirea facturii

    • B.

      Cumpararea de materii prime pe baza de factura,

    • C.

      Intrarea de materii prime prin aport la capitalul vanzatorului.

    Correct Answer
    B. 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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  • 16. 

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

    • A.

      %            =   425 301 308 4426

    • B.

      %             =      % 301                 425 4426                308

    • C.

      %           =   542 301 308 4426

    Correct Answer
    C. %           =   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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  • 17. 

    Prin articolul contabil 351=301, se inregistreaza:

    • A.

      Materiile prime reprimite de la terti

    • B.

      Materiile prime trimise la terti

    • C.

      Costul prelucrarii materiilor prime

    Correct Answer
    B. 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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  • 18. 

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

    • A.

      301=1011

    • B.

      301=1012

    • C.

      301=456

    Correct Answer
    C. 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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  • 19. 

    Prin articolul contabil 301 = 308, se inregistreaza:

    • A.

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

    • B.

      Diferente de pret in plus pentru materiile prime aprovizionate,

    • C.

      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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  • 20. 

    Prin articolul contabil 301 = 601, se pot inregistra:

    • A.

      Materiile prime intrate prin donatie,

    • B.

      Materiile prime constate plus la inventar

    • C.

      Materiile prime constate lipsa la inventar

    Correct Answer
    B. 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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  • 21. 

    Materiile prime trimise de o unitate la subunitati se inregistreaza prin articolul contabil:

    • A.

      351=301

    • B.

      301=481

    • C.

      601=301

    • D.

      481=301

    Correct Answer
    D. 481=301
    Explanation
    The given answer, 481=301, represents the accounting entry for recording the transfer of raw materials from a subunit to the main unit. In this entry, 481 represents the subunit's account for raw materials, and 301 represents the main unit's account for raw materials. By recording this entry, the main unit acknowledges the receipt of raw materials from the subunit, and the subunit reduces its inventory of raw materials.

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  • 22. 

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

    • A.

      Materiile prime date in consum

    • B.

      Materiile prime donate

    • C.

      Materiile prime constate plus la inventar

    Correct Answer
    A. Materiile prime date in consum
    Explanation
    The correct answer is "materiile prime date in consum". This means that the operation being recorded is the consumption of raw materials.

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  • 23. 

    Prin articolul 371=301, se inregistreaza:

    • A.

      Materiile prime ce urmeaza a fi vandute

    • B.

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

    • C.

      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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  • 24. 

    Articolul contabil 371=308 reflecta:

    • A.

      Adaosul comercial aferent marfurilor vandute

    • B.

      Adaosul comercial aferent marfurilor aflate in stoc,

    • C.

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

    • D.

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

    Correct Answer
    C. 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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  • 25. 

    Diferente de pret in plus repartizate asupra consumului de materii prime se inregistreaza prin articolul contabil:

    • A.

      601=308

    • B.

      308=601

    • C.

      301=308

    • D.

      308=301

    Correct Answer
    A. 601=308
    Explanation
    The correct answer is 601=308. This means that the difference in additional costs allocated to raw material consumption is recorded through the accounting article 601, which represents the costs of raw materials, while 308 represents the additional costs. This indicates that the additional costs are being attributed to the specific raw materials being consumed.

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  • 26. 

    Prin articolul contabil: %        = 401 371 4426             se inregistreaza:

    • A.

      Cumpararea de marfuri in cazul inventarului permanent

    • B.

      Cumpararea de marfuri in cazul inventarului intermitent

    • C.

      Cumpararea de marfuri atat in cazul inventarului permanent cat si al celui intermitent.

    Correct Answer
    A. Cumpararea de marfuri in cazul inventarului permanent
    Explanation
    The correct answer is "cumpararea de marfuri in cazul inventarului permanent" because according to the accounting article, this is the specific situation where the transaction is recorded. It implies that the purchase of goods is being recorded in the case of a perpetual inventory system, where the inventory balance is continuously updated after each sale or purchase. This answer excludes the other possibilities mentioned, such as the purchase of goods in the case of periodic inventory or in both perpetual and periodic inventory systems.

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  • 27. 

    Prin articolul contabil 5311     =    %                     707                       4427                 se inregistreaza:

    • A.

      Vanzarile de marfuri numai in metoda inventarului intermitent

    • B.

      Vanzarile de marfuri numai in metoda inventarului permanent

    • C.

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

    Correct Answer
    C. 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. 

    Adaosul comercial si TVA la entitatile cu activitate de comert, care tin evidenta marfurilor la nivelul pretului de vanzare cu amanuntul, inclusiv TVA, se inregistreaza prin articolul contabil:

    • A.

      %                = 378 371 4426

    • B.

      371    =      %                    378                     4427

    • C.

      %                =    378 371 4428

    • D.

      Niciunul

    Correct Answer
    D. Niciunul
  • 29. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

      Adaosul comercial si TVA in cazul inventarului intermitent 

    Correct Answer
    B. 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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  • 30. 

    Prin articolul contabil %         =    371 607 378 4428             se inregistreaza (entitatea evalueaza marfurile la pretul de vanzare cu amanuntul, inclusiv TVA):

    • A.

      Descarcarea gestiunii pentru marfurile vandute, la metoda inventarului permanent

    • B.

      Descarcarea gestiunii pentru marfurile vandute, la metoda inventarului intermitent

    • C.

      Lipsa la marfuri constata la inventariere

    Correct Answer(s)
    A. Descarcarea gestiunii pentru marfurile vandute, la metoda inventarului permanent
    C. Lipsa la marfuri constata la inventariere
    Explanation
    The correct answer is the combination of two options: "descarcarea gestiunii pentru marfurile vandute, la metoda inventarului permanent" and "lipsa la marfuri constata la inventariere." This means that the entity records the depletion of inventory for goods sold using the perpetual inventory method, and also records any inventory shortages found during the inventory count.

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  • 31. 

    Articolul contabil 371 = 607 evidentiaza (evaluarea marfurilor se face la costul de achizitie):

    • A.

      Plusul de inventar la marfuri, in metoda inventarului intermitent

    • B.

      Plusul de inventar la marfuri in metoda inventarului permanent

    • C.

      Stocul de marfuri constatat prin inventariere, in metoda inventarului permanent

    • D.

      Stocul de marfuri constatat prin inventariere, in metoda inventarului intermitent

    Correct Answer(s)
    B. Plusul de inventar la marfuri in metoda inventarului permanent
    D. Stocul de marfuri constatat prin inventariere, in metoda inventarului intermitent
    Explanation
    The correct answer is plusul de inventar la marfuri in metoda inventarului permanent and stocul de marfuri constatat prin inventariere, in metoda inventarului intermitent. This is because the article 371 = 607 in accounting refers to the evaluation of goods at the cost of acquisition. In the intermittent inventory method, the surplus of inventory is recorded, while in the permanent inventory method, the inventory is recorded based on the stock found during inventory.

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  • 32. 

    Prin articolul contabil: %         = 401 607 4426

    • A.

      Receptia marfurilor in conditiile inventarului permanent

    • B.

      Receptia marfurilor in conditiile inventarului intermitent 

    • C.

      Marfuri constate in plus cu ocazia receptiei

    Correct Answer
    B. 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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  • 33. 

    In concordanta cu explicatia data sunt urmatoarele articole contabile:

    • A.

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

    • B.

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

    • C.

      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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  • 34. 

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

    • A.

      308 = 401      9.000

    • B.

      601=308        9.000

    • C.

      308=301       9.0000

    • D.

      Niciun raspuns nu este corect

    Correct Answer
    D. Niciun raspuns nu este corect
  • 35. 

    Nu sunt in concordanta cu explicatia data urmatoarele articole contabile:

    • A.

      308  =   401     14.000 diferente de pret in minus aferente materialelor consumabile receptionate

    • B.

      301   =  308   14.000 diferente de pret in minus aferente materiilor prime intrate in gestiune prin cumparare din avansuri de trezorerie,

    • C.

      308    =    601    14.000 diferente de pret in plus aferente materiilor prime iesite din gestiune

    Correct Answer
    A. 308  =   401     14.000 diferente de pret in minus aferente materialelor consumabile receptionate
  • 36. 

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

    • A.

      Materii prime achitate si lasate in custodia furnizorului

    • B.

      Materii prime sosite de la furnizor fara factura

    • C.

      Materii prime trimise la terti pentru prelucrare

    • D.

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

    Correct Answer
    D. Niciun raspuns deoarece contul 4428 ar fi trebuit sa fie in corespondenta cu 408 nu cu 401
  • 37. 

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

    • A.

      368 = 5311      2.000  

    • B.

      368 = 542   2.000

    • C.

      368 = 361       2.000 

    Correct Answer
    B. 368 = 542   2.000
  • 38. 

    Select the ones you like

    • A.

      Option1

    • B.

      Option2

    • C.

      Option3

    • D.

      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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  • 39. 

    Prin articolul contabil 608 = 388   2.000, se inregistreaza:

    • A.

      Diferente de pret in minus aferente ambalajelor iesite din gestiune

    • B.

      Diferentele de pret in plus aferente ambalajelor date in consum

    • C.

      Diferentele de pret in minus aferente ambalajelor achizitionate de la furnizori.

    Correct Answer
    B. Diferentele de pret in plus aferente ambalajelor date in consum
    Explanation
    The correct answer states that the article 608 = 388 records the price differences in plus related to the packaging consumed. This means that when packaging is used or consumed, there may be price differences compared to the initial acquisition cost. These price differences in plus are recorded in the accounting article 608 = 388 to accurately reflect the cost of the consumed packaging.

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  • 40. 

    Descarcarea gestiunii cu animalele si pasarile vandute se poate inregistra prin articolul contabil:

    • A.

      606=361

    • B.

      361=711

    • C.

      361=606

    • D.

      711=361

    • E.

      461 =   %              7588               4427

    Correct Answer(s)
    A. 606=361
    D. 711=361
    Explanation
    The correct answer is 606=361,711=361. This means that the discharge of the animals and birds sold can be recorded by debiting account 606 (Sales of Animals and Birds) and crediting account 361 (Inventory of Animals and Birds). Similarly, the sale proceeds can be recorded by debiting account 711 (Cash) and crediting account 361 (Inventory of Animals and Birds). This transaction reflects the removal of the sold animals and birds from the inventory and the recognition of the cash received from the sale.

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  • 41. 

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

    • A.

      608=381

    • B.

      658=381

    • C.

      608=388

    • D.

      608=358

    • E.

      371=381 607=371

    Correct Answer
    D. 608=358
  • 42. 

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

    • A.

      711=331

    • B.

      331=711

    • C.

      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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  • 43. 

    Prin articolul contabil 601=301, se inregistreaza

    • A.

      Darea in consum de materii prime

    • B.

      Acordarea cu titlu gratuit de materii prime

    • C.

      Materiile prime constatate lipsa la inventariere, neimputabila

    Correct Answer(s)
    A. Darea in consum de materii prime
    C. 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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  • 44. 

    Situatia stocurilor unei societati comerciale se prezinta astfel: la sfarsitul anului N, valorile contabile ale stocurilor sunt: 301 - 1.900lei , 391 - 700lei, 345-4.000lei. La sfarsitul anului N+1, valorile contabile sunt: 301 - 2.000lei si 345 - 4.500lei, iar valorile de inventar 301 - 2.000lei si 345 - 4.000lei. In conditiile utilizarii conturilor de ajustari pentru depreciere, precizati inregistrarile la sfarsitul anului N+1:

    • A.

      391=7814    700lei 394=7814     500lei

    • B.

      6814=394    500lei

    • C.

      6814=391  100lei

    • D.

      6814=391    700lei

    • E.

      391=7814      700lei 6814=394       500lei

    Correct Answer
    E. 391=7814      700lei 6814=394       500lei
  • 45. 

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

    • A.

      Receptia de produse finite de la furnizori

    • B.

      Receptia produselor finite din productie proprie

    • C.

      Inregistrarea nu este corecta

    • D.

      Manopera pentru produsele finite trimise spre prelucrare la terti

    Correct Answer
    D. 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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  • 46. 

    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:

    • A.

      361=711    500 368=711     10

    • B.

      361=711     490

    • C.

      361=711   500 711=368    10

    • D.

      361=711     490 368=711      10

    Correct Answer
    C. 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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  • 47. 

    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?

    • A.

      2.700

    • B.

      2.808

    • C.

      2.970

    • D.

      2.592

    • E.

      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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  • 48. 

    Prin articolul contabil 601=301 se poate inregistra:

    • A.

      Darea in consum de materii prime

    • B.

      Lipsa constata cu ocazia inventarierii la stocurile de materii prime

    • C.

      Plusul constatat cu ocazia inventarierii la stocurile de materii prime

    Correct Answer(s)
    A. Darea in consum de materii prime
    B. 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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  • 49. 

    Prin articolul contabil 3021=6021, se poate inregistra

    • A.

      Darea in consum de materiale auxiliare

    • B.

      Lipsa constatata cu ocazia inventarierii la stocurile de materiale auxiliare

    • C.

      Plusul constatat cu ocazia inventarierii la stocurile de materiale auxiliare

    Correct Answer
    C. 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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  • 50. 

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

    • A.

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

    • B.

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

    • C.

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

    • D.

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

    Correct Answer
    C. 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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