# Contabilitatea Stocurilor SI Productiei In Curs De Executie

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Contabilitatea stocurilor si productiei in curs de executie

• 1.

### Ce operatiune se inregistreaza prin articolul contabil:%   =  %301    4014426  308

• A.

Achizitie de materii prime cu diferente in plus( cost standard > cost efective de achiz)

• B.

Achizitie de materii prime cu dif in plus (cost standard < cost efectov de achiz)

• C.

Achizitie de materii prime cu dif in minus (cost standard > cost efectiv de achiz)

• D.

Achizitie de materiale cu dif in minus (cost standard < cost efectiv de achizitie)

C. Achizitie de materii prime cu dif in minus (cost standard > cost efectiv de achiz)
Explanation
The correct answer is "achizitie de materii prime cu dif in minus (cost standard > cost efectiv de achiz)". This is because the question states that the operation recorded through the accounting article involves the purchase of raw materials with a negative difference, where the standard cost is higher than the actual cost of acquisition.

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• 2.

### Select the ones you like

• A.

A

• B.

B

• C.

C

• D.

D

C. C
Explanation
The answer is c because it is the correct option that the person selecting the ones they like. The other options, a, b, and d, are not relevant to the question as they do not indicate any preference or liking. Therefore, c is the only suitable answer.

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• 3.

### Select the ones you like

• A.

A

• B.

B

• C.

C

• D.

D

D. D
Explanation
The correct answer is d because it is the only option that is mentioned in the question. The question asks to select the ones you like, and d is the only option provided.

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• 4.

### Select the ones you like

• A.

A

• B.

B

• C.

C

• D.

D

D. D
Explanation
The given question asks the respondent to select the options they like. The correct answer is option d.

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• 5.

• A.

A

• B.

B

• C.

C

• D.

D

D. D
• 6.

### Select the ones you like

• A.

A

• B.

B

• C.

C

• D.

D

B. B
Explanation
The correct answer is b, which means that the person should select option b.

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• 7.

• A.

A

• B.

B

• C.

C

• D.

D

D. D
• 8.

### In sitautia 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

C. Stocul inventariat la sfarsitul perioadei N-1 si preluat la inceputul perioadei N
Explanation
In the situation of using the periodic inventory method, the correct answer is "stocul inventariat la sfarsitul perioadei N-1 si preluat la inceputul perioadei N" which means "the inventory counted at the end of period N-1 and carried over to the beginning of period N". This is because under the periodic inventory method, the inventory is only counted at specific intervals, such as at the end of a period, and the count is carried over to the next period. Therefore, the inventory counted at the end of period N-1 is recorded as the beginning inventory for period N.

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• 9.

### Care operatiune se inregistreaza prin aricolul contabil:601 = 301   600 lei635 = 4427 144 lei

• A.

Lipsa materii prime datorara carausului si TVA aferenta

• B.

Lipsa materii prime datorara unor calamitati si TVA aferenta

• C.

Lipsa materii prime imputabila si TVA aferenta

• D.

Lipsa materii prime neimputabila si TVA aferenta

D. Lipsa materii prime neimputabila si TVA aferenta
Explanation
The correct answer is "lipsa materii prime neimputabila si TVA aferenta." This is because the given accounting entries (601 = 301 and 635 = 4427) indicate a situation where there is a shortage or lack of raw materials, which is not attributable to any specific cause or fault. In this case, the missing raw materials are considered non-imputable, meaning that they cannot be attributed to any particular reason or party. Additionally, the corresponding VAT (Value Added Tax) is also applicable in this situation.

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• 10.

### Precizati care opratiune se inregistreaza prin articol contabil 345 = 401 (la o entitate platitoare de TVA)

• A.

ACHIZITIA DE PRODUSE FINITE (EVALUATE LA COST ACHIZ)

• B.

Manopera facturata de entitate care a prelucrat prod finite fara tva

• C.

Manopera facturata de entitate care a prelucrat prod finite inclusivtva

• D.

Inregistrarea nu e corecta

B. Manopera facturata de entitate care a prelucrat prod finite fara tva
Explanation
The correct answer is "manopera facturata de entitate care a prelucrat prod finite fara tva." This means that the operation recorded in the accounting article 345 = 401 is the labor cost invoiced by the entity that processed finished products without VAT.

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• 11.

### Veniturile aferente costurilor stocurilor de produse de la inceputul si sfarsitul perioadei de gestiune nu influenteaza

• A.

• B.

Veniturile din vanzarea marfurilor

• C.

Productia exercitiului

B. Veniturile din vanzarea marfurilor
Explanation
The revenues from the sale of goods are not influenced by the costs of inventory at the beginning and end of the management period. This means that the value of goods sold is not affected by the inventory costs.

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• 12.

### Intr-o economie dominata de inflatie care dintre metodele de evaluare a stocurilor de iesire din gestiune corespunde principiului prudentei ?

• A.

Pretul ultimului lot intrat

• B.

Pretul primului lot intrat

• C.

Costul mediu ponderat

• D.

Pretul identificat la intrare al lotului iesit

• E.

Pretul prestabilit +/- diferente de pret

A. Pretul ultimului lot intrat
Explanation
The correct answer is "pretul ultimului lot intrat" because it corresponds to the principle of prudence in a inflation-dominated economy. This method assumes that the last batch of inventory purchased is the first to be sold, which ensures that the value of inventory is not overstated on the balance sheet. By using the cost of the most recent batch, the company is being cautious and conservative in its valuation of inventory.

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• 13.

• A.

A

• B.

B

• C.

C

• D.

D

• E.

E

C. C
• 14.

### Select the ones you like

• A.

A

• B.

B

• C.

C

• D.

D

C. C
Explanation
The correct answer is c because it is the option that the person is being asked to select. The question asks the person to choose the ones they like, and c is the option that aligns with that instruction.

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• 15.

### Ce semnifica inregistrarea contabila % = 4013574426

• 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

B. Marfuri cumparate pe credit lasate in custodia vanzatorului
• 16.

### Care dintre metodele de evaluare a stocurilor la iesirea din gesstiune pentru consum avantajeaza din punct de vedere fiscal in conditii de inflatie

• A.

LIFO

• B.

Metoda identificarii specifice

• C.

Metoda costului standard

• D.

FIFO

• E.

Metoda costului ponderat

A. LIFO
Explanation
LIFO (Last In, First Out) is a method of inventory valuation where the most recently purchased or produced items are assumed to be sold first. This method is advantageous from a fiscal perspective in conditions of inflation because it allows for the recognition of higher costs of goods sold, which in turn reduces taxable income and therefore lowers tax liability. By assuming that the most recent and usually more expensive inventory items are sold first, LIFO results in a higher cost of goods sold and lower ending inventory value compared to other methods such as FIFO (First In, First Out). This lower taxable income can provide tax savings for the company.

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• 17.

### Stoc la inceputul lunii: 200 buc, 50 lei/buc. cost standard; cost efectiv: 51 leu/buc;Intrari in cursul lunii: 100 buc, cost standardIesiri in cursul lunii: 180 bucCost efectiv calculat la sfarsitul lunii 46.5 lei/bucCare este articolul contabil si suma corecta pentru diferenta de cost aferenta produslor finite iesite?

• A.

711 = 348 109

• B.

711 = 345 210

• C.

348 = 711 90

• D.

345 = 348 90

• E.

345 = 711 95

C. 348 = 711 90
Explanation
The correct answer is 348 = 711 90. This means that the accounting entry for the cost difference of the finished products sold is to debit account 348 (Cost of Goods Sold) and credit account 711 (Finished Goods) for a total amount of 90 lei.

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• 18.

### Care dintre metodele de evaluare a stocurilor la iesirea din gestiune NU este prevazuta de lesgilatia romaneasca?

• A.

CMP

• B.

FIFO

• C.

NIFO

• D.

LIFO

C. NIFO
Explanation
NIFO (Next In, First Out) is not a method of stock evaluation that is provided for in Romanian legislation. CMP (Cost, Market Price) is a commonly used method that evaluates stock based on its cost and market price, FIFO (First In, First Out) evaluates stock based on the assumption that the oldest items are sold first, and LIFO (Last In, First Out) assumes that the newest items are sold first. However, NIFO is not recognized or regulated by Romanian legislation.

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• 19.

### La ce valori permite legislatia romaneasca evaluarea stocurilor la intrarea in entitate?

• A.

Cost efectiv de achizitie; cost efectiv de prod, cost standard (prestabilit) cu conditia evidentierii distincte a diferentei de pret, valoarea de aport, valoarea justa

• B.

Costul de achizitie, costul prestabilit de achizitie, pretul de vanzare

• C.

Valoarea de aport, pretul de vanzare, pretul din factura furnizorului

• D.

Costul prestabilit de achizitie, pretul prestabilit de productie, valoarea de aport

• E.

Costul efectiv de productie , costul prestabilit de productie, pretul de vanzare

A. Cost efectiv de achizitie; cost efectiv de prod, cost standard (prestabilit) cu conditia evidentierii distincte a diferentei de pret, valoarea de aport, valoarea justa
Explanation
The correct answer includes multiple options that are allowed by Romanian legislation for the valuation of stocks at the entity's entry. These options include the actual purchase cost, actual production cost, standard cost with the condition of distinct presentation of price difference, contribution value, and fair value.

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• 20.

### La iesirea din gestiune, stocurile pot fi evaluate utilizand una dintre metodele

• A.

Cost unitar mediu ponderat, FIFO, LIFO, indentificarea specifica

• B.

Cost unitar mediu ponderat, LIFO

• C.

Cost standard, indentificarea specifica

• D.

Indentificarii specifice, CMP, FIFO, LIFO, CS, pret de vanzare

A. Cost unitar mediu ponderat, FIFO, LIFO, indentificarea specifica
Explanation
At the exit from management, stocks can be evaluated using the weighted average unit cost, FIFO, LIFO, and specific identification methods.

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• 21.

### La activele si la stocuri, valoarea de inventar se stabileste in functie de

• A.

Valoarea de intrare

• B.

Valoarea contabila

• C.

Valoarea nominala

• D.

Utilitatea bunului in unitate

• E.

Untilitatea bunului in unitate, starea acestuia si pretul pietei

E. Untilitatea bunului in unitate, starea acestuia si pretul pietei
Explanation
The value of inventory is determined based on the utility of the asset in the unit, its condition, and the market price. This means that the value of inventory is not solely based on the value of entry, accounting value, or nominal value. Instead, it takes into consideration the usefulness of the asset, its condition, and the current market price to determine its value in inventory.

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• 22.

### La data iesirii din entitate, bunurile se evalueaza si se scad din gestiune la:

• A.

Valoarea actuala

• B.

Valoarea de intrare

• C.

Valoarea de inventar

• D.

Valoarea de utilitate

• E.

Valoarea probabila de incasat

B. Valoarea de intrare
Explanation
The correct answer is "valoarea de intrare". This means that when goods are taken out of an entity, they are evaluated and deducted from inventory at their initial cost or purchase price. This is the value at which the goods were originally recorded in the accounting books. It is important to use the initial cost because it provides a more accurate representation of the value of the goods at the time they were acquired.

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• 23.

### Stocurile cuprind ansamblul bunurilor si serviciilor ce intervin in ciclul de exploatare al intreprinderii destinate:

• A.

A fi consumate la prima lor utilizare

• B.

A fi vandute in aceasi stare

• C.

A fi vandute dupa prelucrarea lor in procesul de productie

• D.

Fie a fi consumate la prima lor utilizare, fie a fi vandute pe parcursul desfasurarii normale a activitatii, fie in curs de productie

• E.

Obtinerea de produse finite

D. Fie a fi consumate la prima lor utilizare, fie a fi vandute pe parcursul desfasurarii normale a activitatii, fie in curs de productie
Explanation
Stocurile cuprind ansamblul bunurilor si serviciilor ce intervin in ciclul de exploatare al intreprinderii destinate fie a fi consumate la prima lor utilizare, fie a fi vandute pe parcursul desfasurarii normale a activitatii, fie in curs de productie. This means that stocks include goods and services that can either be consumed immediately, sold during the normal course of business, or used in the production process.

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• 24.

### Productia in curs de executie se evalueaza la costul de productie, in care nu se includ

• A.

Pretul de achizitie a materialelor consumate

• B.

Cheltuieli directe de fabricatie

• C.

Cheltuieli indirecte de productie, legate de fabricatie, repartizate rational

• D.

Chelt de trans - aprovizionare aferente materialelor consumate

• E.

Cheltuielile financiare si extraordinare

E. Cheltuielile financiare si extraordinare
Explanation
The correct answer is "cheltuielile financiare si extraordinare" because these expenses are not included in the cost of production evaluation. The cost of production includes the cost of materials consumed, direct manufacturing expenses, and rationalized indirect production expenses. However, financial and extraordinary expenses are not directly related to the production process and are therefore not included in the evaluation of work in progress.

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• 25.

### Evaluarea stocurilor in bilantul contabil se face la:

• A.

Valoarea cea mai mica dintre valoarea de intrare si valoare de inventar

• B.

Valoarea de intrare

• C.

Valoarea reevaluata

• D.

Valoarea actuala

• E.

Valoarea de utilitate

A. Valoarea cea mai mica dintre valoarea de intrare si valoare de inventar
Explanation
The correct answer is "valoarea cea mai mica dintre valoarea de intrare si valoare de inventar". This means that when evaluating stocks in the accounting balance sheet, the value used is the lower value between the purchase cost and the inventory value. This approach ensures that the balance sheet reflects a more conservative valuation of the stocks, as it takes into account any potential decrease in value since the time of purchase.

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• 26.

### Costul mediu ponderat se determina pentru:

• A.

Evaluarea intrarilor de stocuri

• B.

Evaluarea iesirilor de stocuri

• C.

Evaluarea intrarilor si iesirilor

• D.

Evaluarea minusurilor si plusurilor constante la inventariere

• E.

Reevaluarea stocurilor

B. Evaluarea iesirilor de stocuri
Explanation
The correct answer is "evaluarea iesirilor de stocuri." The weighted average cost is calculated to determine the average cost of inventory items when they are sold or used. It takes into account the different costs associated with the items in stock and assigns a weighted average cost based on the quantity and cost of each item. By evaluating the cost of inventory items when they are being sold or used, the weighted average cost can be determined accurately.

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• 27.

### Evaluarea stocurilor la pret prestabilit necesita folosirea, de regula, a preturilor

• A.

Antecalculate

• B.

Postcalculate

• C.

Exercitiului curent

• D.

Reevaluate

• E.

Exercitiului incheiat

A. Antecalculate
Explanation
The correct answer is "antecalculate." When evaluating stocks at a predetermined price, it is necessary to use precalculated prices. This means that the prices of the stocks were determined in advance, before the evaluation took place. Using postcalculated prices would mean using prices that were determined after the evaluation, which is not appropriate in this context. Similarly, using the prices of the current exercise or the prices of the completed exercise would not be accurate for evaluating stocks at a predetermined price.

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• 28.

### Precizati care cont este creditat eronat la debitarea contului 301 Materii Prime

• A.

401 Furnizori

• B.

408 Furnizori facturi nesosite

• C.

4751 Subventii guvernamentale pentru investitii

• D.

456 Deconturi cu asociatii privind capitalul

C. 4751 Subventii guvernamentale pentru investitii
Explanation
The correct answer is 4751 Subventii guvernamentale pentru investitii. This account is incorrectly credited when debiting the account 301 Materii Prime.

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• 29.

### Care metoda de contabilitate a stocurilor impune inventarierea obligatorie a stocurilor la sfarsitul perioadei

• A.

Metoda inventarului permanent

• B.

Metoda inventarului intermitent

• C.

Metoda global valorica

• D.

Nicio varianta

B. Metoda inventarului intermitent
Explanation
The correct answer is "metoda inventarului intermitent". This method of inventory accounting requires periodic inventory counts at the end of the period rather than continuous tracking. With this method, the inventory is only counted at specific intervals, such as monthly or annually. This allows for a more simplified and less time-consuming inventory management process.

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• 30.

### Materiile si materialele disponibile, fara miscare pentru a putea fi vandute tertilor

• A.

Se transfera la materiale aflate la terti

• B.

Se transfera la marfuri

• C.

Se transfera la marfuri in custodie sau consignatie la terti

• D.

Cu ocazia vanzarii se inregistreaza pe venituri din activitati diverse

• E.

Cu ocazia vanzarii se inregistreaza pe alte venituri din exploatare

B. Se transfera la marfuri
Explanation
The available materials and goods, which are not moving and can be sold to third parties, are transferred to the inventory of goods. This means that they are categorized as goods that are ready to be sold. This is the most appropriate option as it accurately reflects the process of transferring materials and goods that are available for sale.

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• 31.

### Contul 303 Materiale de natura obiectelor de inventar NU se debiteaza prin credit contului

• A.

401 furnizori

• B.

408 furnizori facturi nsesosite

• C.

456 decontari cu asociatii privind capitalul

• D.

7582 venturi din donatii primite

• E.

7583 venituri din vanzarea activelor si alte operatii de capital

E. 7583 venituri din vanzarea activelor si alte operatii de capital
Explanation
The correct answer is 7583 venituri din vanzarea activelor si alte operatii de capital. This is because Contul 303 is used to record the materials of inventory, which are assets held for sale or use in the normal course of business. It is not debited by the credit of any other account. The other options listed are not relevant to the debiting of Contul 303.

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• 32.

### Contul 348 Diferente de pret la produse se crediteaza:

• A.

Cu diferente de pret nefavorabile repartizate la sfarsitul perioadei, aferente produselor vandute, prin debitul contului 711

• B.

Cu diferente de pret nefavorabile repartizate la sfarsitul perioadei, aferente produselor vandute, prin debitul contului 345

• C.

Cu diferente de pret favorabile aferente produselor fabricate, determinate la sfarsitul perioadei prin debitul contului 711

• D.

Cu diferentele de pret aferente produselor finite evidentiate ca plus de inventar prin debitul 4751

A. Cu diferente de pret nefavorabile repartizate la sfarsitul perioadei, aferente produselor vandute, prin debitul contului 711
C. Cu diferente de pret favorabile aferente produselor fabricate, determinate la sfarsitul perioadei prin debitul contului 711
Explanation
The correct answer is "cu diferente de pret nefavorabile repartizate la sfarsitul perioadei, aferente produselor vandute, prin debitul contului 711, cu diferente de pret favorabile aferente produselor fabricate, determinate la sfarsitul perioadei prin debitul contului 711". This means that the differences in price that are unfavorable and related to the products sold are credited to account 711 at the end of the period, and the favorable differences related to the manufactured products are also credited to account 711 at the end of the period.

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• 33.

### Inregistrarea productiei in curs de executie prin articolul contabil 331 = 711

• A.

Genereaza un venit potential care majoreaza profitul exercitiului

• B.

Genereaza un venit potential care compenseaza chelt efective de fabricatie

• C.

Genereaza un venit potential din activitatea proprie

• D.

Genereaza un venit potential de gestiune

• E.

Genereaza un venit aferent

B. Genereaza un venit potential care compenseaza chelt efective de fabricatie
Explanation
The correct answer suggests that recording the production in progress through accounting article 331 = 711 generates a potential income that compensates for actual manufacturing costs. This means that the income generated from the production in progress helps offset the expenses incurred in the manufacturing process, resulting in a higher profit for the period.

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• 34.

### Productia in curs de executie se poate determina

• A.

Numai prin inventarie

• B.

Numai prin metoda contabila

• C.

Prin inventariere si prin metode tehnice de constatare a gradului de finalizare

• D.

Prin calcule prestabilite

• E.

Numai prin metode tehnice de constatare a gradului de finalizare

C. Prin inventariere si prin metode tehnice de constatare a gradului de finalizare
Explanation
The correct answer is "prin inventariere si prin metode tehnice de constatare a gradului de finalizare". This means that the determination of work in progress can be done by both inventory and technical methods of assessing the degree of completion. This implies that a combination of physical counting and technical assessments, such as assessing the percentage of completion, is necessary to accurately determine the value of work in progress.

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• 35.

### Productia in curs de executie din perioada curenta se scoate din evidenta

• A.

La sfarsitul anului

• B.

• C.

La sfarsitul trimestrului

• D.

Nu se scoate din evidenta

• E.

Explanation
The correct answer is "la inceputul perioadei urmatoare" because the phrase "la inceputul perioadei urmatoare" translates to "at the beginning of the next period." This means that the work in progress from the current period is not accounted for at the end of the year, but rather carried over to the next period for further processing or completion.

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• 36.

### In comertul cu ridicata evaluarea marfurilor la intrarea in gestiune se face la

• A.

Cost efectiv de cumparare fara tva

• B.

Pretul de vanzare cu amanuntul fara tva

• C.

Pret cu amanuntul cu tva

• D.

Pret de cumparare plus adaosul comercial

A. Cost efectiv de cumparare fara tva
Explanation
In the wholesale trade, the evaluation of goods upon entry into inventory is done at the actual purchase cost without VAT. This means that the value of the goods is determined based on the actual price paid for them, excluding any taxes. This method allows for a more accurate representation of the cost of the goods and ensures that the inventory is valued correctly.

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• 37.

### In comertul cu amanuntul evaluarea marfurilor aflate in gestiune se face la

• A.

Pretul de vanzare cu amanuntul inclusiv TVA

• B.

Costul de achizitie

• C.

Pretul de cumparare

• D.

Pret de cumparare plus TVA

• E.

Pret de vanzare faraa tva

A. Pretul de vanzare cu amanuntul inclusiv TVA
Explanation
The evaluation of goods in inventory in retail trade is done at the retail selling price including VAT.

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• 38.

### Descarcarea gestiunii pentru marfurile vandute prin comertul cu amanuntul se inregistreaza

• A.

Dupa fiecare vanzare

• B.

La sfarsitul fiecarei zile

• C.

Sfarsitul lunii

• D.

Sfarsitul anului

• E.

La inceputul exercitiului urmator

C. Sfarsitul lunii
Explanation
The correct answer is "sfarsitul lunii" because it is common practice in retail trade to record the discharge of inventory at the end of each month. This allows for accurate tracking of sales and inventory levels, as well as reconciliation with financial statements. Recording the discharge at the end of each day would be too frequent and time-consuming, while recording it at the end of the year or at the beginning of the next fiscal year would result in a significant delay in updating the inventory records.

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• 39.

### In creditarea contului 381 care cont debitor NU se foloseste

• A.

371

• B.

608

• C.

671

• D.

358

• E.

6583

E. 6583
Explanation
The account 6583 is not used as a debtor account in crediting account 381.

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• 40.

### Ajustarile pentru deprecirea stocurilor se constituie

• A.

Numai pe baza cheltuielilor de exploatare

• B.

Numai pe baza cheltuielilo extraordinare

• C.

Numai pe baza cheltuielilor financiare

• D.

Pe baza chelt de expl sau a chelt extraordinare

• E.

Pe baza chelt de expl si a chelt extraordinare

A. Numai pe baza cheltuielilor de exploatare
Explanation
The correct answer is "numai pe baza cheltuielilor de exploatare" which means "only based on operating expenses." This suggests that adjustments for inventory depreciation are made solely based on the expenses incurred during the operation of the business.

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• 41.

### Care este seminificatia inregistrarii:% = 3716073784428

• A.

Lipsa in gestiune a marfurilor din cauza calamitatilor

• B.

Vanzare de marfuri

• C.

Scaderea din gestiune a marfurilor vandute evaluate la pva inclusiv tva

• D.

Marfuri date in consignatie

• E.

Scaderea din gestiune a marfurilor vandute, evaluate la pva fara tva

C. Scaderea din gestiune a marfurilor vandute evaluate la pva inclusiv tva
Explanation
The given correct answer suggests that the recording represents the decrease in inventory due to the sale of goods, which is evaluated at the net book value including taxes.

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• 42.

### Indicati inregistrarea corecta pt plusul de produse finite rezultate la inventarierea fizica in valoare de 210 lei in conditiile folosirii metoda inventarului permanent

• A.

345 = 6588 210

• B.

345 = 671 210

• C.

345 = 711 210

• D.

345 = 708 210

• E.

345 = 701 210

C. 345 = 711 210
• 43.

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

• A.

121 = 301

• B.

601 = 301

• C.

6581 = 301

• D.

6582 = 301

• E.

671 = 301

E. 671 = 301
Explanation
The correct answer is 671 = 301. This means that the correct record for the destruction of a stock of raw materials due to calamities is 671 = 301.

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• 44.

### Select the ones you like

• A.

A

• B.

B

• C.

C

• D.

D

• E.

E

C. C
Explanation
The correct answer is c because it is the option that the person selecting the answer likes. The question is asking the person to choose the option they prefer or find appealing.

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• 45.

### Select the ones you like

• A.

A

• B.

B

• C.

C

• D.

D

• E.

E

B. B
Explanation
The given question asks the respondent to select the options they like. The correct answer is option b, indicating that the respondent likes option b.

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• 46.

### Pretul de vanzare cu amanuntul al marfurilor este 29760 lei. Care este costul de achizitie al acestora stiind ca procentul de adoas comercial practicat este de 20% iar cota tva 24%

• A.

22.617.6

• B.

18.848

• C.

18.094

• D.

24.000

• E.

20.000

E. 20.000
Explanation
The cost of acquisition of the goods can be calculated by dividing the selling price by the sum of the markup percentage and the VAT rate, and then subtracting the result from the selling price. In this case, the selling price is 29760 lei, the markup percentage is 20%, and the VAT rate is 24%. Using the formula, (29760 / (1 + 0.20 + 0.24)) - 29760, we get the cost of acquisition as 20,000 lei.

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• 47.

### In exercitiul N s-a inregistrat o ajustare pentru deprecierea marfurilor in valoare de 10.000 lei. In exercitiul N+1 cu ocazia inventarierii se stabileste o depreciere la marfuri de 9000 . Ce inregistrare contabila trebuie efectuata la sfarsitul exercitiul N+1

• A.

6814 = 397 1.000

• B.

397 = 7814 10.000

• C.

397 = 7814 1.000

• D.

6814 = 397 9.000

• E.

6814 = 397 10.000

C. 397 = 7814 1.000
Explanation
At the end of the N+1 period, an accounting entry needs to be made to record the depreciation of inventory. The correct entry is to debit account 397 (Depreciation Expense) and credit account 7814 (Inventory) for the amount of 1,000 lei. This entry reflects the decrease in the value of inventory due to depreciation.

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• 48.

### Costul standard (pretul de inregistrare) al marfurilor achizitionate de la furnizori: 500 lei, costul de achizitie: 480 lei, adaosul comercial 20% TVA 24%. La ce valoare sunt evaluate marfurile in bilant?

• A.

500

• B.

744

• C.

480

• D.

576

• E.

600

C. 480
Explanation
The correct answer is 480 because the costul de achizitie (purchase cost) is given as 480 lei, which means that is the actual cost of acquiring the goods from the suppliers. The other costs mentioned, such as the standard cost and the commercial margin, are not relevant to the valuation of the goods in the balance sheet. Therefore, the value of the goods in the balance sheet would be the same as the purchase cost, which is 480 lei.

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• 49.

### La sfarsitul exercitiului:cost productie standard: 400cost productie efectiv: 425ajustari pentru deprecierea produselor finite: 200La ce valoare sunt evaluate produsele finite in bilant

• A.

400

• B.

425

• C.

200

• D.

225

• E.

625

D. 225
Explanation
The products are evaluated at 225 in the balance sheet because the standard production cost is 400, the actual production cost is 425, and there are adjustments for the depreciation of finished products worth 200. Therefore, the evaluation of the finished products in the balance sheet is 225.

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• 50.

### Articolul contabil% = 4013014426

• 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