Contabilitate Uaic Cap1

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.

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.

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.

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.

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.

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.

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.

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.

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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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.