Contabilitate Uaic Cap1
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- 1.
Care dintre urmatorii utilizatori sunt interesati, cu precadere, de informatii privind continuitatea activitatii:
- A.
A.creditorii financiari
- B.
B.clientii
- C.
C.investitorii
Correct Answer(s)
A. A.creditorii financiari
B. B.clientii
C. C.investitoriiExplanation
Creditorii financiari, clienții și investitorii sunt toți interesați de informații privind continuitatea activității unei companii. Creditorii financiari doresc să știe dacă compania va putea rambursa împrumuturile și dobânzile la timp. Clienții sunt interesați să știe dacă compania va continua să ofere produse și servicii de calitate în viitor. Investitorii doresc să știe dacă compania va avea succes pe termen lung și să obțină un randament adecvat pentru investițiile lor.Rate this question:
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- 2.
Care dintre principiile sau conventiile contabile are legatura directa cu imaginea fidela a performantei financiare?
- A.
A.continuitatea activitatii
- B.
B.evaluarea separata a elementelor de activ si datorii
- C.
C.independenta exercitiului
- D.
D.praful de semnificatie
Correct Answer(s)
A. A.continuitatea activitatii
C. C.independenta exercitiuluiExplanation
The principles or conventions of accounting that are directly related to the faithful representation of financial performance are the continuity of operations and the independence of the exercise. The continuity of operations principle assumes that a business will continue to operate in the foreseeable future, allowing for the proper reporting of assets, liabilities, and financial results. The independence of the exercise principle ensures that financial statements are prepared without bias or influence, providing a true and fair view of the financial performance of the entity.Rate this question:
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- 3.
Aplicarea principiului(conventiei) necompensarii presupune:
- A.
1)nu este admisa compensarea intre elemente de activ si cheltuieli
- B.
2)nu este admisa compensarea intre elemente de datorii si venituri
- C.
3)nu este admisa compensarea intre elemente de activ si datorii
- D.
4)nu este admisa compensarea intre elemente de venituri si cheltuieli
Correct Answer
D. 4)nu este admisa compensarea intre elemente de venituri si cheltuieliExplanation
The principle of non-compensation states that there should be no offsetting or balancing of revenues and expenses. This means that revenues should not be used to offset or reduce expenses, and vice versa. Therefore, it is not allowed to compensate or offset revenues and expenses against each other.Rate this question:
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- 4.
Dubla reprezentare in contabilitate se realizeaza prin ecuatia:
- A.
A.Activ=Capital propriu+Datorii
- B.
B.Debitul conturilor=Creditul conturilor
- C.
C.Captital propriu=Active-Datorii
- D.
D.Rezultat financiar=Venituri-Cheltuieli
Correct Answer
A. A.Activ=Capital propriu+DatoriiExplanation
The equation "Activ=Capital propriu+Datorii" represents the double-entry bookkeeping system, where the total value of assets (Activ) is equal to the sum of the owner's equity (Capital propriu) and liabilities (Datorii). This equation ensures that every transaction is recorded in two accounts, with one side representing the increase in assets and the other side representing the increase in either equity or liabilities. This system helps maintain the balance and accuracy of financial records.Rate this question:
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- 5.
Dubla inregistrare in contabilitate se realizeaza prin ecuatia:
- A.
A.Activ=Capital propriu+Datorii
- B.
B.Debitul conturilor=Creditul conturilor
- C.
C.Capital propriu=Active-Datorii
- D.
D.Rezultat financiar=Venituri-Cheltuieli
Correct Answer
B. B.Debitul conturilor=Creditul conturilorExplanation
The correct answer is b. Debitul conturilor=Creditul conturilor. This answer refers to the fundamental principle of double-entry bookkeeping, which states that for every debit entry made in an account, there must be a corresponding credit entry in another account. This ensures that the accounting equation remains balanced and that all transactions are accurately recorded.Rate this question:
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- 6.
Care dintre relatiile de calcul ale activului net contabil este corecta?
- A.
A.capitalurile proprii+datorii
- B.
B.activ bilantier-active fictive-datorii
- C.
C.capitaluri proprii+datorii pe termen lung
- D.
D.activ bilantier+posturi de regularizare-datorii
Correct Answer
B. B.activ bilantier-active fictive-datorii -
- 7.
Dispuneti de urmatoarele informatii: furnizori-debitori 1000lei, materii prime 5000lei, clienti 6000 lei,cheltuieli in avans 1500lei, furnizori 800lei,profit 400 lei, clienti-creditori 500lei.Precizati care este valoarea activelor circulante in bilant:
- A.
A.11.500lei
- B.
B.12.400lei
- C.
C.13.400lei
- D.
D.12.500lei
- E.
E.12.900lei
Correct Answer
B. B.12.400leiExplanation
The value of current assets in the balance sheet can be calculated by adding up the amounts of suppliers-debtors (1000 lei), raw materials (5000 lei), customers (6000 lei), and prepaid expenses (1500 lei). Therefore, the total value of current assets is 11,500 lei. However, the answer given is b.12,400lei, which does not match the calculated value. Therefore, the correct answer cannot be determined based on the given information.Rate this question:
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- 8.
Prin ce relatie se obtine capitalul propriu?
- A.
A.activ-cheltuieli
- B.
B.activ-pasiv
- C.
C.activ-datorii
- D.
D.venituri-cheltuieli
- E.
E.activ-venituri
Correct Answer
C. C.activ-datoriiExplanation
The correct answer is c.activ-datorii. Capitalul propriu se obține prin scăderea datoriilor din activul unei entități. Aceasta înseamnă că capitalul propriu reprezintă diferența dintre valoarea activelor și valoarea datoriilor unei entități la un anumit moment în timp.Rate this question:
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- 9.
Dispunem de urmatoarele solduri finale ale conturilor: instalatii tehnice, mijloace de transport, animale si plantatii 100.000lei, amortizarea instalatiilor, mijloacelor de transport,animale si plantatii 40.000lei, produse finite 8.000lei, ajustari pentru deprecierea produselor 2.000lei, cheltuieli cu materialele consumabile 30 lei, contributia unitatii la asigurarile sociale 600 lei. Precizari care este valoarea activului in bilant:
- A.
A.66.900 lei
- B.
B.108.300 lei
- C.
C.68.300 lei
- D.
D.66.600 lei
- E.
E.66.000lei
Correct Answer
E. E.66.000leiExplanation
The value of the assets in the balance sheet can be calculated by subtracting the accumulated depreciation from the initial value of the assets. In this case, the initial value of the assets is 100,000 lei and the accumulated depreciation is 40,000 lei. Therefore, the value of the assets in the balance sheet is 100,000 lei - 40,000 lei = 60,000 lei. However, there are also other items mentioned in the question that need to be considered. The value of the finished products is 8,000 lei, the adjustments for the depreciation of the products is 2,000 lei, the expenses for consumable materials are 30 lei, and the contribution to social insurance is 600 lei. Adding these amounts to the value of the assets in the balance sheet, we get 60,000 lei + 8,000 lei + 2,000 lei + 30 lei + 600 lei = 70,630 lei. Therefore, the correct answer is e. 66,000 lei.Rate this question:
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- 10.
Precizati care element nu a fost incadratcorect in bilant:
- A.
A.avansuri acordate furnizorilor (active circulante)
- B.
B.timbre fiscale si postale (active circulante)
- C.
C.avansuri de trezorerie (active circulante)
- D.
D.decontari cu asociatii privind capitalul(active circulante)
- E.
E.avansuri primite de la clienti (active circulante)
Correct Answer
E. E.avansuri primite de la clienti (active circulante)Explanation
The correct answer is e. avansuri primite de la clienti (active circulante). This element should not be classified as active circulante because it represents advances received from clients, which are liabilities and not assets.Rate this question:
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- 11.
Care elemente nu au fost incadrate corect?
- A.
A.timbre fiscale si postalee (datorii fiscale)
- B.
B.timbre fiscale si postale (active circulante)
- C.
C.imprumuturi acordate pe termen lung (imobilizari financiare)
- D.
D.decontari cu asociatii privind capitalul (active circulante)
Correct Answer
A. A.timbre fiscale si postalee (datorii fiscale)Explanation
The correct answer is a. "timbre fiscale si postalee (datorii fiscale)". This means that the elements of "timbre fiscale si postalee" should have been classified as "datorii fiscale" or fiscal liabilities. This suggests that the timbre fiscale si postalee represent amounts owed by the company to the tax authorities or other governmental entities.Rate this question:
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- 12.
Unul dintre urmatoarele active nu este clasificat ca activ curent:
- A.
A.stocuri achizitionate
- B.
B.stocuri realizate (pruduse) de unitate
- C.
C.dreante comerciale
- D.
d.titluri de plasament care se asteapta sa fie realizate in 12 luni de la data bilantului
- E.
E.titluri de plasament care se asteapta sa fie realizare intr-o perioada ce depaseste 12 luni de la data blantului
Correct Answer
E. E.titluri de plasament care se asteapta sa fie realizare intr-o perioada ce depaseste 12 luni de la data blantuluiExplanation
The correct answer is e. because it states that "titluri de plasament" (investment securities) that are expected to be realized after a period exceeding 12 months from the balance sheet date are not classified as current assets. This means that these investment securities are not readily convertible into cash within the next 12 months and therefore do not meet the definition of a current asset.Rate this question:
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- 13.
Care este obiectivul principal al contabilitatii financiare?
- A.
A.furnizeaza informatii pentru necesitati proprii
- B.
B.determinarea relatiilor unitatii cu ceilalti agenti economici (furnizori,clienti,organe fiscale,banci,public)
- C.
C.furnizarea informatiilor necesare tertilor (clienti,furnizori,banci,salariati,organe fiscale)
- D.
D.furnizarea informatiilor necesare atat pentru cerintele interne ale entitatilor cat si in relatiile cu investitorii prezenti si potentiali, creditorii financiari si comerciali, clientii, institutiile guvernamentale si alti utilizatori
- E.
E.nici un raspuns nu este corect
Correct Answer
D. D.furnizarea informatiilor necesare atat pentru cerintele interne ale entitatilor cat si in relatiile cu investitorii prezenti si potentiali, creditorii financiari si comerciali, clientii, institutiile guvernamentale si alti utilizatoriExplanation
The main objective of financial accounting is to provide information that meets the internal needs of entities as well as the needs of various external users such as present and potential investors, financial and commercial creditors, customers, government institutions, and other users. This includes providing relevant and reliable financial information that can be used for decision-making, assessing the financial position and performance of the entity, and facilitating communication and transparency with stakeholders.Rate this question:
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- 14.
Care elemente se vor inscrie in bliantul societatii comerciale in situatia cunoasterii urmatoarelor date: materii prime reprezentand aport in natura 20.000lei, numerar depus in casieria unitatii ca aport 10.000 lei si capital social subscris nevarsat: 2.000 lei:
- A.
A.materii prime 20.000 lei, casa in lei 10.000lei si capital social 30.000 lei
- B.
B.materii prime 20.000lei, decontari cu asociatii privind capitalul: 2.000 lei, si capital social 22.000 lei
- C.
C.materii prime 20.000 lei, decontari cu asociatii privind capitalul 2.000 lei, casa in lei 10.000 lei si capital social 32.000 lei din care capital subscris varsat 30.000 lei
Correct Answer
C. C.materii prime 20.000 lei, decontari cu asociatii privind capitalul 2.000 lei, casa in lei 10.000 lei si capital social 32.000 lei din care capital subscris varsat 30.000 leiExplanation
The correct answer is c because it includes all the elements mentioned in the question. It includes the raw materials worth 20,000 lei, the cash deposit of 10,000 lei, the subscribed but unpaid capital of 2,000 lei, and the subscribed and paid-up capital of 30,000 lei. Additionally, it also includes the capital subscribed but not yet paid, which is 2,000 lei. Therefore, option c includes all the required elements in the given situation.Rate this question:
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- 15.
Rezultatul exercitiului se stabileste la sfarsitul perioadei de gestiune si apare:
- A.
A.ca efect al inchiderii conturilor de cheltuieli si a celor de venituri ale exercitiului financiar respectiv
- B.
B.sub forma profitului, daca veniturile perioadei de gestiune sunt mai mari decat cheltuielile aceleiasi perioade
- C.
C.sub forma pierderii, cand cheltuielile perioadei depasesc veniturile aceleiasi perioade
- D.
D.intotdeauna in capitalurile proprii
Correct Answer(s)
A. A.ca efect al inchiderii conturilor de cheltuieli si a celor de venituri ale exercitiului financiar respectiv
B. B.sub forma profitului, daca veniturile perioadei de gestiune sunt mai mari decat cheltuielile aceleiasi perioade
C. C.sub forma pierderii, cand cheltuielile perioadei depasesc veniturile aceleiasi perioade
D. D.intotdeauna in capitalurile propriiExplanation
The result of the exercise is determined at the end of the management period and appears as a result of closing the expense and revenue accounts of the respective financial exercise. It can appear as profit if the revenues of the management period are higher than the expenses of the same period, or as a loss if the expenses exceed the revenues of the same period. It is not always included in the equity.Rate this question:
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- 16.
Investitiile financiare pe termen scur cuprind:
- A.
A.actiuni achizitionate de unitate de la entitatile afiliate, obligatiunile emise si rascumparate, obligatiunile achizitionate si alte valori mobiliare cumparate de agentul economic in vederea realizarii unui profit intr-un termen scurt
- B.
B.drepturile sub forma de actiuni sau alte titluri de valoare in capitalul altor unitati, care asigura unitatii detinatoare exercitarea unui control sau a unei influente notabile, respectiv realizarea unui profit
- C.
C.acele titluri pe care unitatea le dobandeste, in vederea realizarii unor venituri financiare, fara a putea interveni in gestiunea unitatii emitente
Correct Answer
A. A.actiuni achizitionate de unitate de la entitatile afiliate, obligatiunile emise si rascumparate, obligatiunile achizitionate si alte valori mobiliare cumparate de agentul economic in vederea realizarii unui profit intr-un termen scurtExplanation
The correct answer states that short-term financial investments include actions purchased by the unit from affiliated entities, issued and redeemed bonds, purchased bonds, and other securities bought by the economic agent with the intention of making a profit in a short period of time. This answer clearly defines the types of financial investments that fall under the category of short-term and aligns with the given options in the question.Rate this question:
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- 17.
Dispunem de urmatoarele informatii (solduri finale ale conturilor): furnizori-debitori 100 lei, materii prime 500 lei, clienti 600 lei, cheltuieli inregistrare in avans 150 lei, furnizori 80 lei, profit 40 lei, clienti- creditori 50 lei, ajustari pentru deprecierea materiilor prime 300 lei.Care este valoarea activelor circulante in bilant?
- A.
A.1.150 lei
- B.
B.900 lei
- C.
C.1.340 lei
- D.
D.1.250 lei
- E.
E.1.200 lei
Correct Answer
B. B.900 leiExplanation
The value of current assets in the balance sheet can be calculated by adding up the balances of all the current asset accounts. In this case, the current asset accounts mentioned are:
- Accounts Receivable (600 lei)
- Inventory (500 lei)
- Prepaid Expenses (150 lei)
- Adjustments for Depreciation of Inventory (300 lei)
Adding up these balances, we get a total of 1,550 lei. However, we need to subtract the balance of the Accounts Payable account (80 lei) since it represents a liability.
Therefore, the value of the current assets in the balance sheet is 1,550 lei - 80 lei = 1,470 lei.
Since none of the given answer choices match this amount, we can conclude that the correct answer is b.900 lei.Rate this question:
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- 18.
Independenta financiara a intreprinderii este ilustrata de urmatoarea relatie:
- A.
A.capital strain mai mic decat capital propriu
- B.
B.capital strain egal cu capital propriu
- C.
C.capital strain mai mare decat capital propriu
- D.
Option4
Correct Answer(s)
A. A.capital strain mai mic decat capital propriu
B. B.capital strain egal cu capital propriuExplanation
The correct answer is a. "capital strain mai mic decat capital propriu" and b. "capital strain egal cu capital propriu". These options suggest that the financial independence of the enterprise is illustrated by having a lower or equal level of external capital (capital strain) compared to its own capital (capital propriu). This means that the enterprise relies less on external funding and has a higher level of self-sufficiency in terms of its financial resources.Rate this question:
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- 19.
Care sunt structurile situatiilor financiare?
- A.
A.active,datorii,active nte
- B.
B.active,datorii,capitaluri proprii,venituri,cheltuieli
- C.
C.datorii nete,active nete,venituri,cheltuieli
- D.
D.active,datorii,capitaluri proprii
Correct Answer
B. B.active,datorii,capitaluri proprii,venituri,cheltuieliExplanation
The correct answer is b. The explanation is that the structures of financial statements include various elements such as assets (active), liabilities (datorii), equity (capitaluri proprii), revenues (venituri), and expenses (cheltuieli). These elements are essential in presenting the financial position and performance of an entity.Rate this question:
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- 20.
Termenul de pasiv cuprinde:
- A.
A.activ brut
- B.
B.capitaluri proprii
- C.
C.datorii pe termen lung
- D.
D.datorii pe termen scurt
- E.
E.datorii totale
Correct Answer(s)
B. B.capitaluri proprii
E. E.datorii totaleExplanation
The term "pasiv" refers to the liabilities or obligations of a company. The answer options b and e, "capitaluri proprii" (equity) and "datorii totale" (total liabilities), both fall under the category of pasiv. Capitaluri proprii represents the funds invested by the owners or shareholders of the company, while datorii totale includes all the debts or obligations of the company, both short-term and long-term. Therefore, both b and e are correct answers as they represent different components of the pasiv category.Rate this question:
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- 21.
Capitalul propriu este posibil sa aiba valoare negativa?
- A.
A.da, daca datoriile sunt mai mari decat capitalurile proprii
- B.
B.da,daca pierderile sunt mai mari decat celelalte resurse proprii
- C.
C.nu
- D.
Option4
Correct Answer
B. B.da,daca pierderile sunt mai mari decat celelalte resurse propriiExplanation
Yes, it is possible for the equity to have a negative value if the losses exceed the other equity resources. This means that the company has accumulated more losses than it has in terms of its own resources, resulting in a negative equity value.Rate this question:
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