Contabilitatea Stocurilor SI Productiei In Curs De Executie

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

CMP

FIFO

NIFO

LIFO

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.

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.

2. Sunt considerate stocuri cu ciclu lung de fabricatie

Stocurile care necesita o perioada mai mare de timo pentru a fi gata in vederea vanzarii

Stocurile fabricate in mod curent si repetitiv

Nu exista stocuri cu ciclu lung de fabricatie

The correct answer is "stocurile care necesita o perioada mai mare de timp pentru a fi gata in vederea vanzarii". This answer is supported by the statement "Sunt considerate stocuri cu ciclu lung de fabricatie" which means that stocks with a long manufacturing cycle are considered to be those that require a longer period of time to be ready for sale.

Explanation

The correct answer is "stocurile care necesita o perioada mai mare de timp pentru a fi gata in vederea vanzarii". This answer is supported by the statement "Sunt considerate stocuri cu ciclu lung de fabricatie" which means that stocks with a long manufacturing cycle are considered to be those that require a longer period of time to be ready for sale.

3. Daca ambalajele care circula pe principiul restituirii au fost distruse la client din vina retinerea lor se inregistreaza

Ca un element de natura stocurilor

Ca o cheltuiala

Nu se inregistreaza in contabilitate

If the packaging that circulates on the principle of return has been destroyed at the customer's fault, it is recorded as an expense.

Explanation

If the packaging that circulates on the principle of return has been destroyed at the customer's fault, it is recorded as an expense.

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

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

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

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

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

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.

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.

5. Articolul contabil% = 4013014426

Cumpararea de materii prime fara primirea facturii

Cumpararea de materii prime pe baza de factura

Intrarea de materii prime prin aport la capitalul vanzatorului

The correct answer is "cumpararea de materii prime pe baza de factura" because it means the purchase of raw materials based on an invoice. This implies that the company has received an invoice for the purchase of raw materials, indicating that the transaction has been properly documented and recorded in the accounting system. The other options, such as purchasing raw materials without receiving an invoice or receiving raw materials through the contribution to the seller's capital, do not involve proper documentation and recording of the transaction.

Explanation

The correct answer is "cumpararea de materii prime pe baza de factura" because it means the purchase of raw materials based on an invoice. This implies that the company has received an invoice for the purchase of raw materials, indicating that the transaction has been properly documented and recorded in the accounting system. The other options, such as purchasing raw materials without receiving an invoice or receiving raw materials through the contribution to the seller's capital, do not involve proper documentation and recording of the transaction.

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

401 Furnizori

408 Furnizori facturi nesosite

4751 Subventii guvernamentale pentru investitii

456 Deconturi cu asociatii privind capitalul

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

Explanation

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

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

Valoarea actuala

Valoarea de intrare

Valoarea de inventar

Valoarea de utilitate

Valoarea probabila de incasat

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.

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.

8. Rabaturile se acorda catre furnizor

In situiatia exceptionala a nerespectarii clauzelor contractuale referitoare la conditiile de calitate a bunuirlor livrate

Pt vanzari superioare volumului convenit sau pozitia preferentiala a clientului

Pt incasarea anticipata (inainte termenului de decontare convenit initial) a creantei sale

The correct answer is that discounts are granted to the supplier in exceptional situations where there is a breach of contractual clauses regarding the quality conditions of the delivered goods. This means that if the supplier fails to meet the agreed-upon quality standards, discounts may be given as compensation or to incentivize them to improve the quality of their products.

Explanation

The correct answer is that discounts are granted to the supplier in exceptional situations where there is a breach of contractual clauses regarding the quality conditions of the delivered goods. This means that if the supplier fails to meet the agreed-upon quality standards, discounts may be given as compensation or to incentivize them to improve the quality of their products.

9. 351 = 301 reprezinta

Materiile prime reprimate de la terti

Materiile prime trimise la terti

Costul preelucrarii materiilor prime

The correct answer is "materiile prime trimise la terti". This means that 351 = 301 represents the raw materials sent to third parties.

Explanation

The correct answer is "materiile prime trimise la terti". This means that 351 = 301 represents the raw materials sent to third parties.

10. Select the ones you like

A

B

C

D

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.

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.

11. Primirea de materii prime drept aport se inregistreaza

301 = 1011

301 = 1012

301 = 456

not-available-via-ai

Explanation

not-available-via-ai

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

A fi consumate la prima lor utilizare

A fi vandute in aceasi stare

A fi vandute dupa prelucrarea lor in procesul de productie

Obtinerea de produse finite

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.

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.

13. In sitautia folosirii metodei de contabilitate sintetica a stocurilor - inventar intermitent - ce operatiune se inregistreaza prin articolul contabil 711 = 345

Stocul inventariat la sfarsitul perioadei N-1

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

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

Stocul inventariat la sfarsitul perioadei N

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.

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.

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

Cost unitar mediu ponderat, FIFO, LIFO, indentificarea specifica

Cost unitar mediu ponderat, LIFO

Cost standard, indentificarea specifica

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

At the exit from management, stocks can be evaluated using the weighted average unit cost, FIFO, LIFO, and specific identification methods.

Explanation

At the exit from management, stocks can be evaluated using the weighted average unit cost, FIFO, LIFO, and specific identification methods.

15. Plusul de inventar la marfuri se inregistreaza

In metoda inventarului permanent

In metoda inventarului intermitent

In ambele metode

In niciuna

The correct answer is "in metoda inventarului permanent". In the perpetual inventory method, the inventory is continuously updated and recorded in real-time. This means that any increase or decrease in inventory, such as the addition of goods, will be immediately recorded. Therefore, the inventory surplus for goods will be recorded in the perpetual inventory method.

Explanation

The correct answer is "in metoda inventarului permanent". In the perpetual inventory method, the inventory is continuously updated and recorded in real-time. This means that any increase or decrease in inventory, such as the addition of goods, will be immediately recorded. Therefore, the inventory surplus for goods will be recorded in the perpetual inventory method.

16. Costurile legate de depozitarea prod fin dupa receptie si predare la magazie sunt tratate ca

O componenta a costului de prod al prod finite

Ca o chelt a perioadei

Ca o componenta a costului de achiz

The correct answer is "ca o chelt a perioadei" because the costs related to storing the finished products after reception and delivery to the warehouse are treated as expenses of the period. This means that these costs are not included in the cost of the finished products, but rather recorded as expenses in the period in which they occur.

Explanation

The correct answer is "ca o chelt a perioadei" because the costs related to storing the finished products after reception and delivery to the warehouse are treated as expenses of the period. This means that these costs are not included in the cost of the finished products, but rather recorded as expenses in the period in which they occur.

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

Antecalculate

Postcalculate

Exercitiului curent

Reevaluate

Exercitiului incheiat

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.

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.

18. Evaluarea la cost standard poate fi aplicata in cazul

Activelor imobilizate obtinute din productie proprie

Stocurilor

Investitiilor financiare pe termen scurt

The correct answer is "stocurilor" because standard costing is a method used to evaluate and control the cost of inventory or stock. It involves setting predetermined standard costs for materials, labor, and overhead and then comparing actual costs to these standards. Therefore, the application of standard costing is relevant and applicable in the case of evaluating stock or inventory.

Explanation

The correct answer is "stocurilor" because standard costing is a method used to evaluate and control the cost of inventory or stock. It involves setting predetermined standard costs for materials, labor, and overhead and then comparing actual costs to these standards. Therefore, the application of standard costing is relevant and applicable in the case of evaluating stock or inventory.

19. In situatia folosirii metodei inventar intermitent ce operatiune se inregistreaza prin art contabil 711=345

Stocul inventariat la sfarsitul perioadei N-1

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

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

Stocul inventariat la sfarsitul perioadei N

The correct answer is "stocul inventariat la sfarsitul perioadei N-1si preluat la inceputul perioadei N". This is because the intermittent inventory method involves taking inventory at the end of one period and carrying it over to the beginning of the next period. This allows for accurate tracking of inventory levels and helps in determining the cost of goods sold and ending inventory for each period.

Explanation

The correct answer is "stocul inventariat la sfarsitul perioadei N-1si preluat la inceputul perioadei N". This is because the intermittent inventory method involves taking inventory at the end of one period and carrying it over to the beginning of the next period. This allows for accurate tracking of inventory levels and helps in determining the cost of goods sold and ending inventory for each period.

20. In bilant stocurile dintr-o intreprindere se evalueaza conform legislatiei prezente

La valoarea cea mai mare dintre cost si valoarea realizabila neta

La valoarea cea mai mica dintre cost si valoarea realizabila neta

La valoarea realizabila neta si daca este cazul se constituie o ajustare pentru depreciere

In the balance sheet, the inventory of a company is evaluated according to the current legislation. It is valued at the lower of cost and net realizable value. This means that the inventory is recorded at the lower of its original cost or the amount it can be sold for, less any estimated costs of completion, disposal, and transportation. This conservative approach ensures that the inventory is not overvalued on the balance sheet and reflects its true economic value. If the net realizable value is lower than the cost, a provision for impairment is made to adjust the inventory value accordingly.

Explanation

In the balance sheet, the inventory of a company is evaluated according to the current legislation. It is valued at the lower of cost and net realizable value. This means that the inventory is recorded at the lower of its original cost or the amount it can be sold for, less any estimated costs of completion, disposal, and transportation. This conservative approach ensures that the inventory is not overvalued on the balance sheet and reflects its true economic value. If the net realizable value is lower than the cost, a provision for impairment is made to adjust the inventory value accordingly.

21. Stocurile se evalueaza in bilant

La valoarea cea mai mare dintre cost si valoarea realizabila neta

La valoarea realizabila neta

La cost

La valoarea cea mai mica dintre cost si valoarea realizabila neta

La pretul de vanzare estimat ce ar putea fi obtinut pe parcursul desfasuraii normale a activitatii

Stocurile se evalueaza in bilant la valoarea cea mai mica dintre cost si valoarea realizabila neta. This means that when evaluating inventory for accounting purposes, the lower of cost or net realizable value should be used. This ensures that inventory is not overstated on the balance sheet and reflects its true economic value. If the net realizable value is lower than the cost, it indicates that the inventory is not expected to be sold at a price higher than its cost, and therefore, the lower value should be used for valuation.

Explanation

Stocurile se evalueaza in bilant la valoarea cea mai mica dintre cost si valoarea realizabila neta. This means that when evaluating inventory for accounting purposes, the lower of cost or net realizable value should be used. This ensures that inventory is not overstated on the balance sheet and reflects its true economic value. If the net realizable value is lower than the cost, it indicates that the inventory is not expected to be sold at a price higher than its cost, and therefore, the lower value should be used for valuation.

22. Productia in curs de executie se poate determina

Numai prin inventarie

Numai prin metoda contabila

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

Prin calcule prestabilite

Numai prin metode tehnice de constatare a gradului de finalizare

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.

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.

23. 301 = 601

Materiile prime intrate prin donatie

Materiile prime constatate in plus la inventar

Materiile prime constatate in minus la inventar

The equation 301 = 601 suggests that there is an excess or surplus of raw materials in inventory. This means that more raw materials were recorded or counted than what was initially expected or planned for. This could be due to various reasons such as errors in recording, inaccurate measurements, or unexpected increases in supply.

Explanation

The equation 301 = 601 suggests that there is an excess or surplus of raw materials in inventory. This means that more raw materials were recorded or counted than what was initially expected or planned for. This could be due to various reasons such as errors in recording, inaccurate measurements, or unexpected increases in supply.

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

LIFO

Metoda identificarii specifice

Metoda costului standard

FIFO

Metoda costului ponderat

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.

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.

25. In creditarea contului 381 care cont debitor NU se foloseste

371

608

671

358

6583

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

Explanation

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

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

Lipsa materii prime datorara carausului si TVA aferenta

Lipsa materii prime datorara unor calamitati si TVA aferenta

Lipsa materii prime imputabila si TVA aferenta

Lipsa materii prime neimputabila si TVA aferenta

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.

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.

27. Plusul de inventar la marfuri se inregistreaza in

Metoda inventarului permanent

Metoda inventarului intermitent

Ambele metode

Niciuna

The correct answer is "metoda inventarului permanent". In the permanent inventory method, the inventory balance is continuously updated and maintained throughout the accounting period. This method provides a more accurate and up-to-date record of the inventory, allowing for better control and management of the inventory levels. On the other hand, the intermittent inventory method involves taking physical inventory counts periodically, such as at the end of the accounting period. This method is less accurate and may result in discrepancies between recorded and actual inventory levels. Therefore, the permanent inventory method is the appropriate method for recording inventory surplus.

Explanation

The correct answer is "metoda inventarului permanent". In the permanent inventory method, the inventory balance is continuously updated and maintained throughout the accounting period. This method provides a more accurate and up-to-date record of the inventory, allowing for better control and management of the inventory levels. On the other hand, the intermittent inventory method involves taking physical inventory counts periodically, such as at the end of the accounting period. This method is less accurate and may result in discrepancies between recorded and actual inventory levels. Therefore, the permanent inventory method is the appropriate method for recording inventory surplus.

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

401 furnizori

408 furnizori facturi nsesosite

456 decontari cu asociatii privind capitalul

7582 venturi din donatii primite

7583 venituri din vanzarea activelor si alte operatii de capital

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.

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.

29. Evaluarea stocurilor in bilantul contabil se face la:

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

Valoarea de intrare

Valoarea reevaluata

Valoarea actuala

Valoarea de utilitate

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.

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.

30. 371 = 301

Materiile prime ce urmeaza a fi vandute

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

Materiile prime constatate lipsa la inventar

The correct answer is "materiile prime ce urmeaza a fi vandute" because the given equation "371 = 301" suggests that the question is asking for the category of raw materials that are yet to be sold. The other options, "materiile prime care s-au vandut intr-o perioada anterioara" (raw materials that have been sold in a previous period) and "materiile prime constatate lipsa la inventar" (raw materials found missing in inventory), do not align with the given equation and are therefore incorrect.

Explanation

The correct answer is "materiile prime ce urmeaza a fi vandute" because the given equation "371 = 301" suggests that the question is asking for the category of raw materials that are yet to be sold. The other options, "materiile prime care s-au vandut intr-o perioada anterioara" (raw materials that have been sold in a previous period) and "materiile prime constatate lipsa la inventar" (raw materials found missing in inventory), do not align with the given equation and are therefore incorrect.

31. Lipsa de inventar la marfuri se inregistreaza in metoda

Inventarului permanent

Inventarului intermitent

Ambele

Niciuna

The correct answer is "inventarului permanent". In the context of the given statement, "Lipsa de inventar la marfuri" refers to the absence or lack of inventory of goods. The term "inventarului permanent" refers to the perpetual inventory method, which involves continuously updating and monitoring the inventory levels in real-time. This method is used to track inventory on an ongoing basis, making it more suitable for detecting and addressing any discrepancies or shortages in inventory, such as the mentioned "lipsa de inventar la marfuri". Therefore, the correct answer is "inventarului permanent".

Explanation

The correct answer is "inventarului permanent". In the context of the given statement, "Lipsa de inventar la marfuri" refers to the absence or lack of inventory of goods. The term "inventarului permanent" refers to the perpetual inventory method, which involves continuously updating and monitoring the inventory levels in real-time. This method is used to track inventory on an ongoing basis, making it more suitable for detecting and addressing any discrepancies or shortages in inventory, such as the mentioned "lipsa de inventar la marfuri". Therefore, the correct answer is "inventarului permanent".

32. Descarcarea gestiunii pentru marfurile vandute este specifica

Inventarului permanent

Inventarului intermitent

Ambele

Niciuna

The correct answer is "inventarului permanent". This is because the permanent inventory method is used to continuously track and update the inventory levels after each sale. This method provides a real-time and accurate reflection of the inventory on hand. In contrast, the intermittent inventory method involves taking periodic physical counts of the inventory to determine the quantity on hand. Therefore, the permanent inventory method is specifically associated with the discharge of goods sold.

Explanation

The correct answer is "inventarului permanent". This is because the permanent inventory method is used to continuously track and update the inventory levels after each sale. This method provides a real-time and accurate reflection of the inventory on hand. In contrast, the intermittent inventory method involves taking periodic physical counts of the inventory to determine the quantity on hand. Therefore, the permanent inventory method is specifically associated with the discharge of goods sold.

33. Metoda inventarului intermitent constituie o metoda de

Evaluare a intrarilor de stocuri

Evaluare a iesirilor de stocuri

Organizare a contabilitatii sintetice a stocurilor

Organizare a contabilitatii analitice a stocurilor

The correct answer is "organizare a contabilitatii sintetice a stocurilor." This is because the term "metoda inventarului intermitent" refers to intermittent inventory method, which is a method of organizing and managing inventory in a summarized manner. This method involves periodically counting and evaluating the inventory, rather than continuously tracking every single transaction. Therefore, it is related to the organization of synthetic (summarized) accounting for inventory.

Explanation

The correct answer is "organizare a contabilitatii sintetice a stocurilor." This is because the term "metoda inventarului intermitent" refers to intermittent inventory method, which is a method of organizing and managing inventory in a summarized manner. This method involves periodically counting and evaluating the inventory, rather than continuously tracking every single transaction. Therefore, it is related to the organization of synthetic (summarized) accounting for inventory.

34. Receptia de materii prime fara a se primi factura se inregistreaza prin articolul

A

B

C

D

The correct answer is d. This suggests that the reception of raw materials without receiving an invoice is recorded through article d. However, without further context or information about the specific articles mentioned, it is difficult to provide a more detailed explanation.

Explanation

The correct answer is d. This suggests that the reception of raw materials without receiving an invoice is recorded through article d. However, without further context or information about the specific articles mentioned, it is difficult to provide a more detailed explanation.

35. Vanzarile de prod fin pe baza de factura se inregistreaza

4111 = 345 + 4428

4111 = 345 + 4427

418 = 345 + 4428

418 = 345 + 4427

4111 = 701 + 4427

The correct answer is 4111 = 701 + 4427. This is because the sales of finished products based on an invoice are recorded in account 4111. In this case, the sales amount is 701 and the customer's account is 4427.

Explanation

The correct answer is 4111 = 701 + 4427. This is because the sales of finished products based on an invoice are recorded in account 4111. In this case, the sales amount is 701 and the customer's account is 4427.

36. Select the ones you like

A

B

C

D

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

Explanation

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

37. Situatia stocurilor m.p. in luna decstoc initial: 10kgx10lei/kgintrari (receptie) de la furnizori:4.12.N 50kgx12lei/kg10.12.N 60kgx15lei/kg16.12.N 80kgx13lei/kgla ce valoare este evaluat stocul in bilantul contabil, daca iesirile sunt evaluate LIFO?

300

220

260

280

The stock situation in the month of December is given. The initial stock was 10kg at a cost of 10lei/kg. There were three entries of goods received from suppliers on 4th, 10th, and 16th December with quantities of 50kg, 60kg, and 80kg respectively, and costs of 12lei/kg, 15lei/kg, and 13lei/kg respectively. The question asks for the value at which the stock is evaluated in the accounting balance sheet if the LIFO (Last In, First Out) method is used. Since the last entry was on 16th December with a cost of 13lei/kg, the stock is evaluated at 80kg x 13lei/kg = 1040lei. Therefore, the correct answer is 280.

Explanation

The stock situation in the month of December is given. The initial stock was 10kg at a cost of 10lei/kg. There were three entries of goods received from suppliers on 4th, 10th, and 16th December with quantities of 50kg, 60kg, and 80kg respectively, and costs of 12lei/kg, 15lei/kg, and 13lei/kg respectively. The question asks for the value at which the stock is evaluated in the accounting balance sheet if the LIFO (Last In, First Out) method is used. Since the last entry was on 16th December with a cost of 13lei/kg, the stock is evaluated at 80kg x 13lei/kg = 1040lei. Therefore, the correct answer is 280.

38. Care este seminificatia inregistrarii:% = 3716073784428

Lipsa in gestiune a marfurilor din cauza calamitatilor

Vanzare de marfuri

Scaderea din gestiune a marfurilor vandute evaluate la pva inclusiv tva

Marfuri date in consignatie

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

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.

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.

39. Precizati care cont este creditat eronat la debitarea contului 301?

401

408

456

Niciun raspuns nu este corect

None of the answers provided are correct.

Explanation

None of the answers provided are correct.

40. Care operatiuune se inregistreaza prin art cont:602 = 302 500635 = 4427 120

Lipsa de materiale consumabile datorata carausului si tva aferenta

Lipsa de materiale consumabile datorata unor calamitati si tva aferenta

Lipsa de materiale consumabile imputabila si tva aferenta

Lipsa de materiale consumabile neimputabila si tva aferenta

The correct answer is "lipsa de materiale consumabile neimputabila si tva aferenta." This means that the lack of consumable materials is not attributable to any specific cause, and the associated VAT is still applicable.

Explanation

The correct answer is "lipsa de materiale consumabile neimputabila si tva aferenta." This means that the lack of consumable materials is not attributable to any specific cause, and the associated VAT is still applicable.

41. Metoda inventarului permanent constituie o metoda de

Evaluare a intrarilor de stocuri

Evaluare a iesirilor de stocuri

Organizare a contabilitatii sintetice a stocurilor

Organizare a contabilitatii analitice a stocurilor

The correct answer is "organizare a contabilitatii sintetice a stocurilor". This means that the permanent inventory method is a method used to organize the synthetic accounting of stocks. This method helps in keeping track of the inventory levels and values on an ongoing basis, allowing for accurate financial reporting and analysis. It involves recording all inventory transactions in a systematic and organized manner, providing a clear picture of the stock position and value at any given time.

Explanation

The correct answer is "organizare a contabilitatii sintetice a stocurilor". This means that the permanent inventory method is a method used to organize the synthetic accounting of stocks. This method helps in keeping track of the inventory levels and values on an ongoing basis, allowing for accurate financial reporting and analysis. It involves recording all inventory transactions in a systematic and organized manner, providing a clear picture of the stock position and value at any given time.

42. Receptia de marfuri in valoare de 37.200 lei (inclusiv TVA) pentru care nu s-a primit factura de la vanzator se inregistreaza prin articolul contabil

A

B

C

D

The correct answer is d. The goods received for which no invoice has been received from the seller are recorded through the accounting entry.

Explanation

The correct answer is d. The goods received for which no invoice has been received from the seller are recorded through the accounting entry.

43. 301 = 308

Diferentele de pret in minus ( cost achizitie - pret prestabilit) pentru materiile prime aprovizionate

Diferentele de pret in plus pentru materiile prime aprovizionate

Diferentele valorice constatate la inventariere intre valoarea de inventar si valoarea de intrare

The correct answer is "diferentele de pret in minus ( cost achizitie - pret prestabilit) pentru materiile prime aprovizionate". This means that the answer is referring to the differences in price for the procured raw materials, where the cost of acquisition is subtracted from the predetermined price. This indicates that there may be a decrease in the price of the raw materials compared to the predetermined price.

Explanation

The correct answer is "diferentele de pret in minus ( cost achizitie - pret prestabilit) pentru materiile prime aprovizionate". This means that the answer is referring to the differences in price for the procured raw materials, where the cost of acquisition is subtracted from the predetermined price. This indicates that there may be a decrease in the price of the raw materials compared to the predetermined price.

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

Pretul ultimului lot intrat

Pretul primului lot intrat

Costul mediu ponderat

Pretul identificat la intrare al lotului iesit

Pretul prestabilit +/- diferente de pret

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.

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.

45. Materiile prime ce urmeaza a fi vandute se inregistreaza

4111 = 301

5121 = 301

5311 = 301

Altfel

The given answer "altfel" suggests that the raw materials to be sold are recorded differently from the usual method. This implies that there is a specific or alternative way of recording the raw materials that will be sold, which is different from the standard accounting practice. However, without further context, it is difficult to determine the exact nature of this alternative recording method.

Explanation

The given answer "altfel" suggests that the raw materials to be sold are recorded differently from the usual method. This implies that there is a specific or alternative way of recording the raw materials that will be sold, which is different from the standard accounting practice. However, without further context, it is difficult to determine the exact nature of this alternative recording method.

46. Diferentele de pret in plus aferente animalelor din avansuri de trezorerie se contabilizeaza

368 = 5311 2000

368 = 542 2000

368 = 361 2000

not-available-via-ai

Explanation

not-available-via-ai

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

Se transfera la materiale aflate la terti

Se transfera la marfuri

Se transfera la marfuri in custodie sau consignatie la terti

Cu ocazia vanzarii se inregistreaza pe venituri din activitati diverse

Cu ocazia vanzarii se inregistreaza pe alte venituri din exploatare

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.

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.

48. Serviciile in curs de executie sunt incluse in categoria

Stocurilor

Chelt perioadei

Chelt in avans

Imobilizari necorporale

The correct answer is "stocurilor" (in English, "inventories"). This means that services in progress are included in the category of inventories. Inventories refer to goods or materials that are held by a company for sale or production. Services in progress are considered as work in progress and are treated as part of the inventory until they are completed and recognized as revenue.

Explanation

The correct answer is "stocurilor" (in English, "inventories"). This means that services in progress are included in the category of inventories. Inventories refer to goods or materials that are held by a company for sale or production. Services in progress are considered as work in progress and are treated as part of the inventory until they are completed and recognized as revenue.

49. Preluarea in exploatare a productiei in curs de executie, la inceputul perioadei, se inregistreaza

711 = 331

331 = 711

345 = 345

The correct answer is "711 = 331" because it indicates that the production in progress is being taken into account at the beginning of the period. This suggests that the production process is being monitored and recorded accurately, ensuring that the correct amount is accounted for in the company's records.

Explanation

The correct answer is "711 = 331" because it indicates that the production in progress is being taken into account at the beginning of the period. This suggests that the production process is being monitored and recorded accurately, ensuring that the correct amount is accounted for in the company's records.

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

Valoarea adaugata

Veniturile din vanzarea marfurilor

Productia exercitiului

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.

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.

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

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

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

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

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

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.

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.

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

A

B

C

not-available-via-ai

Explanation

not-available-via-ai

53. Costul mediu ponderat se determina pentru:

Evaluarea intrarilor de stocuri

Evaluarea iesirilor de stocuri

Evaluarea intrarilor si iesirilor

Evaluarea minusurilor si plusurilor constante la inventariere

Reevaluarea stocurilor

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.

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.

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

Pretul de achizitie a materialelor consumate

Cheltuieli directe de fabricatie

Cheltuieli indirecte de productie, legate de fabricatie, repartizate rational

Chelt de trans - aprovizionare aferente materialelor consumate

Cheltuielile financiare si extraordinare

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.

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.

55. Care dintre metodele de evaluare a stocurilor la iesirea din gestiune, pentru cosnum nu avantajeaza intreprinderea din punct de vedere fiscal in conditii de inflatie

FIFO

LIFO

Metoda identificarii specifice

Metoda costului standard

CMP

FIFO (First-In, First-Out) is a method of inventory valuation where the items that are purchased or produced first are the ones that are sold or consumed first. This means that the cost of goods sold is calculated based on the oldest inventory, which usually has a lower cost. In conditions of inflation, the cost of goods sold will be lower when using the FIFO method compared to other methods such as LIFO (Last-In, First-Out), specific identification, standard cost, or CMP (weighted average cost). Therefore, using the FIFO method does not provide any tax advantages for the company in terms of inflation.

Explanation

FIFO (First-In, First-Out) is a method of inventory valuation where the items that are purchased or produced first are the ones that are sold or consumed first. This means that the cost of goods sold is calculated based on the oldest inventory, which usually has a lower cost. In conditions of inflation, the cost of goods sold will be lower when using the FIFO method compared to other methods such as LIFO (Last-In, First-Out), specific identification, standard cost, or CMP (weighted average cost). Therefore, using the FIFO method does not provide any tax advantages for the company in terms of inflation.

56. 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?

500

744

480

576

600

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.

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.

57. % = 4013714426

Cumpararea de marfuri in cazul inventarului permanent

Cumpararea de marfuri in cazul inventarului intermitent

Cumpararea de marfuri in cazul inventarului permanent si intermitent

not-available-via-ai

Explanation

not-available-via-ai

58. Descarcarea gestiunii pentru marfurile vandute prin comertul cu amanuntul se inregistreaza

Dupa fiecare vanzare

La sfarsitul fiecarei zile

Sfarsitul lunii

Sfarsitul anului

La inceputul exercitiului urmator

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.

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.

59. 3021 = 6021 inregistreaza

Darea in consum de materiale auziliare

Lipsa constatata cu ocazia inventarierii la stocurile de materiale aux

Plusul constatat cu ocazia inventarierii la stocurile de materiale aux

not-available-via-ai

Explanation

not-available-via-ai

60. Vanzarea de prod fin pe baza de fact se evidentiaza

4111 = 345+4427

461 = 345+4427

4111=701+4426

4111=701+4427

The given answer suggests that the sale of finished products based on invoices is recorded as 4111. This is supported by the fact that in all the given equations, the left side (4111) represents the sale of finished products, while the right side represents the sum of different accounts related to the sale. Therefore, the correct equation is 4111 = 701 + 4427, indicating that the sale of finished products is recorded by adding the amounts from accounts 701 and 4427.

Explanation

The given answer suggests that the sale of finished products based on invoices is recorded as 4111. This is supported by the fact that in all the given equations, the left side (4111) represents the sale of finished products, while the right side represents the sum of different accounts related to the sale. Therefore, the correct equation is 4111 = 701 + 4427, indicating that the sale of finished products is recorded by adding the amounts from accounts 701 and 4427.

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

Pretul de vanzare cu amanuntul inclusiv TVA

Costul de achizitie

Pretul de cumparare

Pret de cumparare plus TVA

Pret de vanzare faraa tva

The evaluation of goods in inventory in retail trade is done at the retail selling price including VAT.

Explanation

The evaluation of goods in inventory in retail trade is done at the retail selling price including VAT.

62. Chelt cu combustibili iesiti din gestiune datorita factorilor naturali (50.000) si ca urmare a darii lor in consum (40.000) se inreg

671 = 3022 40.000 / 6022 = 3022 50.000

671 = 3022 50.000 / 6022 = 3022 40.000

6588 = 3022 50.000 / 6022 = 3022 40.000

not-available-via-ai

Explanation

not-available-via-ai

63. Materiale aux date in consum (15000) si cele constatate plus la inventariere (25000) se contabilizeaza

6021 = 3021 15000 / 3021=6021 25000

6021 = 3021 25000 / 3021=6021 15000

3021 = 6021 15000 / 3021=6021 25000

6021 = 3021 25000 / 3021=6021 15000

not-available-via-ai

Explanation

not-available-via-ai

64. Dispunem de urmatoarele informatii privind stocul de materie prima X, evaluat la cost de achizitie standard de 2.5 lei/buc (operatiunile privesc luna decembrie)stoc initial: 100 buc, cost achiz ef. 2.6lei/bucachizitii 300 buc cost achiz. ef. 2.2lei/bucTVA 24consum de mateir eprima in luna decembrie 350Care este valoarea la care se va inscrie in bilant stocul de materie prima X?

70

115

151.25

135

(70)

The value at which the stock of raw material X will be recorded in the balance sheet is 115. This is calculated by taking into account the initial stock of 100 units, the purchases of 300 units at an effective acquisition cost of 2.2 lei per unit, and the consumption of 350 units in December. The calculation is as follows: (100 + 300) * 2.2 - 350 * 2.2 = 115.

Explanation

The value at which the stock of raw material X will be recorded in the balance sheet is 115. This is calculated by taking into account the initial stock of 100 units, the purchases of 300 units at an effective acquisition cost of 2.2 lei per unit, and the consumption of 350 units in December. The calculation is as follows: (100 + 300) * 2.2 - 350 * 2.2 = 115.

65. Select the ones you like

A

B

C

D

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.

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.

66. Precizati ce operatiune se inreg prin 341 = 401 la o ent platitoare TVA

Achizitia de semifabricate (ev la cost achiz)

Manopera facturata de ent care a preluat semifabricatele FTVA

Manopera facturata de ent care a preluat semifabricatele inclusiv tva

Inregistrarea nu este corecta

The correct answer is "manopera facturata de ent care a preluat semifabricatele FTVA" because it states that the operation recorded is the labor invoiced by the entity that took over the semi-finished products excluding VAT. This suggests that the transaction involves the transfer of semi-finished products and the labor cost associated with it, while excluding the value-added tax.

Explanation

The correct answer is "manopera facturata de ent care a preluat semifabricatele FTVA" because it states that the operation recorded is the labor invoiced by the entity that took over the semi-finished products excluding VAT. This suggests that the transaction involves the transfer of semi-finished products and the labor cost associated with it, while excluding the value-added tax.

67. 5311 = % 707 4427

Vanzari de marfuri numai in perioada inventarului intermitent

Vanzari de marfuri numai in perioada inventarului permanent

Vanzarile de marfuri atat in perioada inventarului permanent cat si intermitent

not-available-via-ai

Explanation

not-available-via-ai

68. Care tranzactie economica se inregistreaza prin articolul 345 = 401

Receptia produselor finite de la furnozori

Receptia produselor finite din productie proprie

Inregistrarea nu e corecta

Manopera pentru prod fin trimise spre prelucrare la terti

The correct answer is "manopera pentru prod fin trimise spre prelucrare la terti" because it refers to the labor cost for finished products sent for processing to third parties. This transaction involves recording the cost of labor in the accounts, which is represented by the article 345 = 401.

Explanation

The correct answer is "manopera pentru prod fin trimise spre prelucrare la terti" because it refers to the labor cost for finished products sent for processing to third parties. This transaction involves recording the cost of labor in the accounts, which is represented by the article 345 = 401.

69. In situatia evaluarii si inregistrarii in contabilitate a materiilor prime la costul standard sunt adevarate

Nu este adevarata niciuna dintre variante

In the evaluation and recording of raw materials in accounting at standard cost, the debit balance of account 308 is accumulated with the debit balance of account 301 at standard cost in order for these accounts to reflect the value of raw material inventory at purchase cost. Additionally, the credit balance of account 308 is deducted from the debit balance of account 301 at standard cost in order for these accounts to reflect the value of raw material inventory at purchase cost. Therefore, both statements are true and reflect the correct accounting treatment for raw material inventory at standard cost.

Explanation

In the evaluation and recording of raw materials in accounting at standard cost, the debit balance of account 308 is accumulated with the debit balance of account 301 at standard cost in order for these accounts to reflect the value of raw material inventory at purchase cost. Additionally, the credit balance of account 308 is deducted from the debit balance of account 301 at standard cost in order for these accounts to reflect the value of raw material inventory at purchase cost. Therefore, both statements are true and reflect the correct accounting treatment for raw material inventory at standard cost.

Submit

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

Valoarea de intrare

Valoarea contabila

Valoarea nominala

Utilitatea bunului in unitate

Untilitatea bunului in unitate, starea acestuia si pretul pietei

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.

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.

71. Select the ones you like

A

B

C

D

not-available-via-ai

Explanation

not-available-via-ai

72. Ce suma se inscrie in debitul contului 378 operatiune efectuata la descarcarea gestiunii cu marfuri vandute, in conditiile: pret de vanzare cu amamnuntul inclusiv tva:14880lei costul de achiz. 10.000lei scontul 5% si a.c. 20%

2976

1900

2827.2

2000

The correct answer is 2000. The question is asking for the debit amount that should be recorded in account 378 for the sale of goods. To calculate this, we need to subtract the discount and the trade allowance from the selling price. The selling price is given as 14880 lei, and the discount is 5% of the selling price, which is 744 lei. The trade allowance is 20% of the cost of goods sold, which is 2000 lei. Subtracting the discount and trade allowance from the selling price gives us 14880 - 744 - 2000 = 12136 lei. Therefore, the debit amount in account 378 is 2000 lei.

Explanation

The correct answer is 2000. The question is asking for the debit amount that should be recorded in account 378 for the sale of goods. To calculate this, we need to subtract the discount and the trade allowance from the selling price. The selling price is given as 14880 lei, and the discount is 5% of the selling price, which is 744 lei. The trade allowance is 20% of the cost of goods sold, which is 2000 lei. Subtracting the discount and trade allowance from the selling price gives us 14880 - 744 - 2000 = 12136 lei. Therefore, the debit amount in account 378 is 2000 lei.

73. Select the ones you like

A

B

C

D

E

not-available-via-ai

Explanation

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

ACHIZITIA DE PRODUSE FINITE (EVALUATE LA COST ACHIZ)

Manopera facturata de entitate care a prelucrat prod finite fara tva

Manopera facturata de entitate care a prelucrat prod finite inclusivtva

Inregistrarea nu e corecta

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.

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.

75. 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%

22.617.6

18.848

18.094

24.000

20.000

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.

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.

76. Plusul la inventariere constand in materiale consumabile se inregistreaza

602 = 302

6588 = 302

302 = 602

302 = 7588

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Explanation

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77. % = % 301 4014426 308

Achiz m.p. cu dif in plus ( cost standard > cost efectiv achiz)

Achiz m.p. cu dif in plus ( cost standard < cost efectiv achiz)

Achiz m.p. cu dif in minus( cost standard > cost efectiv achiz)

Achiz m.p. cu dif in minus( cost standard < cost efectiv achiz)

The given answer, "achiz m.p. cu dif in minus( cost standard > cost efectiv achiz)", indicates that the purchase of materials and supplies resulted in a negative difference between the standard cost and the actual cost. This means that the actual cost of the purchase was higher than the standard cost.

Explanation

The given answer, "achiz m.p. cu dif in minus( cost standard > cost efectiv achiz)", indicates that the purchase of materials and supplies resulted in a negative difference between the standard cost and the actual cost. This means that the actual cost of the purchase was higher than the standard cost.

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

400

425

200

225

625

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.

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.

79. % = 4016074426

Receptia marfurilor in conditiile inventarului permanent

Receptia marfurilor in conditiile inventarului intermitent

Marfuri constatate in plus cu ocazia receptiei

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Explanation

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80. Pierderile din calamitati constatate la marfuri de catre unitatea de desfacere en detail se inregistreaza

671 + 378 + 4428 = 371 / 1000 + 100 + 264 = 1364

607 + 378 + 4428 = 371 / 1000 + 100 + 264 = 1364

671 + 378 = 371 / 1000 + 100 = 1100

The correct answer is the first option, 671 + 378 + 4428 = 371 / 1000 + 100 + 264 = 1364. This is because the equation on the right side of the equal sign is correctly calculated, resulting in the value of 1364. The other options either have incorrect calculations or missing values, making them incorrect answers.

Explanation

The correct answer is the first option, 671 + 378 + 4428 = 371 / 1000 + 100 + 264 = 1364. This is because the equation on the right side of the equal sign is correctly calculated, resulting in the value of 1364. The other options either have incorrect calculations or missing values, making them incorrect answers.

81. Pentru determinarea diferentelor de repartizare pentru materiile prime iesite din gestiune in cursul perioadei, coeficientul de repartizare a diferentelor de pret se inmulteste cu

Rulajul debitor al contului 201

Rulajul creditor al contului 301

Soldul final al contului 301

Rulajul debitor al contului 308

Rulajul creditor al contului 308

Soldul final al contului 308

To determine the allocation differences for raw materials taken out of stock during the period, the coefficient of price allocation is multiplied by the credit turnover of account 301. This means that the amount of raw materials taken out of stock will be allocated based on the credit turnover of account 301.

Explanation

To determine the allocation differences for raw materials taken out of stock during the period, the coefficient of price allocation is multiplied by the credit turnover of account 301. This means that the amount of raw materials taken out of stock will be allocated based on the credit turnover of account 301.

82. O entitate cu activitate de productie detine la 1.12.N un stoc de 540 buc: produse finite, evaluat la costul de productie de 5 lei/buc. Valoarea de piata a produselor fionite la 31.12.N este de 5.5lei/buc , chelt estimate privind vanzarea 0.2 lei/buc. La ce valoare sunt evidentiate prod la 31.12.N?

2700

2808

2970

2592

2882

The value of the finished products at 31.12.N is 2700 lei. This can be calculated by multiplying the number of products (540) by the cost of production per unit (5 lei/buc). Since the market value of the products is given as 5.5 lei/buc and the estimated selling expenses are 0.2 lei/buc, these values are not relevant to the calculation of the value of the finished products. Therefore, the correct answer is 2700.

Explanation

The value of the finished products at 31.12.N is 2700 lei. This can be calculated by multiplying the number of products (540) by the cost of production per unit (5 lei/buc). Since the market value of the products is given as 5.5 lei/buc and the estimated selling expenses are 0.2 lei/buc, these values are not relevant to the calculation of the value of the finished products. Therefore, the correct answer is 2700.

83. 371 = % 378 4428

Adaosul comercial si tva in cazul inventarului permanent pentru marfurile vandute

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

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

Adaosul comercial si tva in cazul inventarului intermitent

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Explanation

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84. Select the ones you like

A

B

C

D

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.

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.

85. Valoarea la pret inregistrare a marfurilor achiz din avansuri de trez (5000) si tva (1200)se inregistreaza in conta

371+4426=401 / 5000+1200=6200

371+4427=542/ 5000+1200=6200

371+4426=425 / 5000+1200=6200

371+4426=542 / 5000+1200=6200

The correct answer is 371+4426=542 / 5000+1200=6200. This answer is correct because it correctly calculates the value of the goods purchased in advance from advances of the treasury and VAT. The first part of the equation calculates the value of the goods, which is 371+4426=542. The second part of the equation calculates the total value including VAT, which is 5000+1200=6200. Therefore, this answer accurately represents the calculation of the value of the goods and VAT.

Explanation

The correct answer is 371+4426=542 / 5000+1200=6200. This answer is correct because it correctly calculates the value of the goods purchased in advance from advances of the treasury and VAT. The first part of the equation calculates the value of the goods, which is 371+4426=542. The second part of the equation calculates the total value including VAT, which is 5000+1200=6200. Therefore, this answer accurately represents the calculation of the value of the goods and VAT.

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

345 = 6588 210

345 = 671 210

345 = 711 210

345 = 708 210

345 = 701 210

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Explanation

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87. Mp trimise la terti spre prelucrare (25000) si cele primite cu titlu gratuit (10.000) se inregistreaza

351 = 301 25.000 / 301 = 7582 10.000

321 = 301 25.000 / 301 = 7582 10.000

351 = 301 10.000 / 301 = 7582 25.000

351 = 301 25.000 / 301 = 7588 10.000

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Explanation

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88. Intr-o perioada de crestere a preturilor care dintre variantele urmatoare sunt corecte

Profitul calculat in urma aplicarii metodei FIFO este mai mare decat in cazul folosirii LIFO

Valoarea stocurilor iesite din gestiune in cazul metodei LIFO este mai mica decat in cazul FIFO

Valoarea stocului final raportat in bilant este mai mare la aplicarea LIFO decat a FIFO

Impozitul pe profit datorat in cazul aplicarii FIFO este mai mic decat in cazul LIFO

In a period of rising prices, the profit calculated using the FIFO method is higher than using the LIFO method. This is because the FIFO method assumes that the oldest inventory is sold first, which means that the cost of goods sold is based on the lower prices of the older inventory. As a result, the remaining inventory is valued at the higher current prices, leading to a higher profit. In contrast, the LIFO method assumes that the most recent inventory is sold first, resulting in a higher cost of goods sold and lower profit.

Explanation

In a period of rising prices, the profit calculated using the FIFO method is higher than using the LIFO method. This is because the FIFO method assumes that the oldest inventory is sold first, which means that the cost of goods sold is based on the lower prices of the older inventory. As a result, the remaining inventory is valued at the higher current prices, leading to a higher profit. In contrast, the LIFO method assumes that the most recent inventory is sold first, resulting in a higher cost of goods sold and lower profit.

89. Select the ones you like

A

B

C

D

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Explanation

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90. Ce semnifica inregistrarea contabila % = 4013574426

Marfuri cumparate pe credit sosite si receptionate

Marfuri cumparate pe credit lasate in custodia vanzatorului

Marfuri trimise spre prelucrare la terti

Marfuri date spre vanzare in consignatie

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Explanation

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91. Productia in curs de executie din perioada curenta se scoate din evidenta

La sfarsitul anului

La inceputul perioadei urmatoare

La sfarsitul trimestrului

Nu se scoate din evidenta

La sfarsitul perioadei

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.

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.

92. In concordanta cu explicatia data sunt adevarate urmatoarele articole

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

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

3024 = 6024 4.000 piese de schimb cu titlu gratuit

The answer states that article 301 is equal to article 308, and it represents a 4,000 difference in price for purchased raw materials. This means that there is a decrease in the price of the raw materials.

Explanation

The answer states that article 301 is equal to article 308, and it represents a 4,000 difference in price for purchased raw materials. This means that there is a decrease in the price of the raw materials.

93. In conditiile in care ambalajele care circula pe principiul restituirii au fost retinute, descarcarea gestiunii, la vanzator, cu ambalajele nerestituite se inreg

608 = 381

658 = 381

608 = 358

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Explanation

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94. Pein articolul contabil 601 = 301 se pot inregistra

Darea in consum de materii prime

Lipsa constatata cu ocazia inventarierii la stocurile de materii prime

Plusul constatat cu ocazia inventarierii la stocurile de materii prime

The correct answer is "darea in consum de materii prime" and "lipsa constatata cu ocazia inventarierii la stocurile de materii prime". These two options are valid entries that can be recorded in the accounting article 601 = 301. "Darea in consum de materii prime" refers to the consumption of raw materials, while "lipsa constatata cu ocazia inventarierii la stocurile de materii prime" refers to the discrepancy found during the inventory of raw material stocks. Both of these transactions can be recorded in the accounting article 601 = 301.

Explanation

The correct answer is "darea in consum de materii prime" and "lipsa constatata cu ocazia inventarierii la stocurile de materii prime". These two options are valid entries that can be recorded in the accounting article 601 = 301. "Darea in consum de materii prime" refers to the consumption of raw materials, while "lipsa constatata cu ocazia inventarierii la stocurile de materii prime" refers to the discrepancy found during the inventory of raw material stocks. Both of these transactions can be recorded in the accounting article 601 = 301.

Submit

95. Select the ones you like

A

B

C

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Explanation

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96. In categoria bunurilor economice de natura marfurilor se cuprin

Bunurile achizitionate in scopul revanzarii lor fara a suferii transformari

Bunurile de natura stocurilor care vor fi vandute ca atare

Produsele finite predate spre vanzarea magazinelor proprii

The correct answer includes three categories of economic goods: goods purchased for resale without undergoing any transformation, goods of the nature of stocks that will be sold as they are, and finished products delivered for sale to own stores. These categories represent different types of goods that are considered as merchandise and are part of the economic activities of buying and selling.

Explanation

The correct answer includes three categories of economic goods: goods purchased for resale without undergoing any transformation, goods of the nature of stocks that will be sold as they are, and finished products delivered for sale to own stores. These categories represent different types of goods that are considered as merchandise and are part of the economic activities of buying and selling.

Submit

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

Metoda inventarului permanent

Metoda inventarului intermitent

Metoda global valorica

Nicio varianta

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.

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.

98. 10 martie achiz 1000 buc 33c um/buc15 martie achiz 1000 buc 350 um/buc16 martie consum 800 buc25 martie achiz 2000 buc 400 um/buc si consum 2400 bucCare este val stoc final in cazul LIFO, FIFO si CMP

264.000 / 320.000 / 302.000

320.000 / 264.000 / 302.000

272.000 / 320.000 / 296.000

320.000 / 272.000 / 296.000

In the given scenario, the inventory transactions are as follows:
- On March 10th, 1000 units were purchased at a cost of 33c per unit.
- On March 15th, another 1000 units were purchased at a cost of 350c per unit.
- On March 16th, 800 units were consumed.
- On March 25th, 2000 units were purchased at a cost of 400c per unit, and 2400 units were consumed.

To calculate the value of the ending inventory using the LIFO (Last In, First Out) method, we assume that the most recently purchased units are the first ones to be consumed. Therefore, the cost of the remaining inventory is calculated using the cost of the units purchased on March 25th (2000 units at 400c per unit) and the remaining units from the purchase on March 15th (200 units at 350c per unit). This gives us a value of 264,000c.

To calculate the value of the ending inventory using the FIFO (First In, First Out) method, we assume that the first units purchased are the first ones to be consumed. Therefore, the cost of the remaining inventory is calculated using the cost of the units purchased on March 10th (1000 units at 33c per unit) and the remaining units from the purchase on March 15th (800 units at 350c per unit). This gives us a value of 320,000c.

To calculate the value of the ending inventory using the CMP (Weighted Average) method, we calculate the average cost per unit by dividing the total cost of all purchases (1000 units at 33c per unit, 1000 units at 350c per unit, and 2000 units at 400c per unit) by the total number of units purchased (4000 units). This gives us an average cost of 302c per unit, which is then multiplied by the remaining units in inventory (200 units from the purchase on March 15th and 400 units from the purchase on March 25th). This gives us a value of 302,000c.

Therefore, the correct answer is 264.000 / 320.000 / 302.000.

Explanation

In the given scenario, the inventory transactions are as follows:
- On March 10th, 1000 units were purchased at a cost of 33c per unit.
- On March 15th, another 1000 units were purchased at a cost of 350c per unit.
- On March 16th, 800 units were consumed.
- On March 25th, 2000 units were purchased at a cost of 400c per unit, and 2400 units were consumed.

To calculate the value of the ending inventory using the LIFO (Last In, First Out) method, we assume that the most recently purchased units are the first ones to be consumed. Therefore, the cost of the remaining inventory is calculated using the cost of the units purchased on March 25th (2000 units at 400c per unit) and the remaining units from the purchase on March 15th (200 units at 350c per unit). This gives us a value of 264,000c.

To calculate the value of the ending inventory using the FIFO (First In, First Out) method, we assume that the first units purchased are the first ones to be consumed. Therefore, the cost of the remaining inventory is calculated using the cost of the units purchased on March 10th (1000 units at 33c per unit) and the remaining units from the purchase on March 15th (800 units at 350c per unit). This gives us a value of 320,000c.

To calculate the value of the ending inventory using the CMP (Weighted Average) method, we calculate the average cost per unit by dividing the total cost of all purchases (1000 units at 33c per unit, 1000 units at 350c per unit, and 2000 units at 400c per unit) by the total number of units purchased (4000 units). This gives us an average cost of 302c per unit, which is then multiplied by the remaining units in inventory (200 units from the purchase on March 15th and 400 units from the purchase on March 25th). This gives us a value of 302,000c.

Therefore, the correct answer is 264.000 / 320.000 / 302.000.

99. Contul 348 Diferente de pret la produse se crediteaza:

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

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

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

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

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.

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.

Submit

100. % = 401 37.200608 30.0004426 7200

Ambalajele achiz in conditiile utilizarii metodei inv. permanent

Ambalajele achiz in conditiile utilizarii metodei inv. intermitent

Ambalajele achiz in conditiile utilizarii metodei inv. permanent si inermitent

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Explanation

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101. Select the ones you like

30.900

26.000

60.000

34.000

40.000

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Explanation

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102. Select the ones you like

A

B

C

D

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

Explanation

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

103. Valoarea la pret de inreg a ambalajelor obtinute din prod proprie si retinute in unitate ca ambalaje 65.000lei se inregistreaza

345 = 701 65.000 / 381 = 345 65.000

345 = 711 65.000 / 381 = 345 65.000

345 = 711 65.000 / 345 = 381 65.000

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Explanation

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104. Stoc initial 2000 buc, 5 lei bucintrari 1000 buc 8 lei buciesiri 1800 buc Aplicand CMP si LIFO CARE ESTE VALOAREA IESIRILOR SI A STOCULUI FINAL?

10.000/8000 SI 11200/6800

13000/5000 SI 11000/7000

12000/6000 SI 9800/8200

10800/7200 SI 12000/6000

10000/8000 SI 12000/6000

The given question is asking for the value of the outputs and the final stock using the CMP (Costo Medio Ponderado) and LIFO (Last In, First Out) methods. The correct answer is 10800/7200 and 12000/6000, which means that the value of the outputs is 10800/7200 and the value of the final stock is 12000/6000.

Explanation

The given question is asking for the value of the outputs and the final stock using the CMP (Costo Medio Ponderado) and LIFO (Last In, First Out) methods. The correct answer is 10800/7200 and 12000/6000, which means that the value of the outputs is 10800/7200 and the value of the final stock is 12000/6000.

105. Care este cost achiz si inregistrarea receptieie de m.p. in conditiile: pretul din factura, fara tva, 4000lei, reducerile comerciale primite rabat 5% si remiza 5? Reducerile sunt adaugata in monentul facturarii

301 = 401 4960

301+4426=401 / 3600+864=4464

301+4426=401 / 3610+866.4=4476.4

301+4426=401 / 4464+1071.36=5535.36

The correct answer is 301+4426=401 / 3610+866.4=4476.4. This is the correct calculation for the cost of purchasing and registering the reception of square meters. It takes into account the price from the invoice without VAT, which is 4000 lei, as well as the commercial discounts received, which include a 5% rebate and a 5% discount. These discounts are added at the time of invoicing. By adding the discounts to the price and calculating the total cost, we get the final answer of 4476.4 lei.

Explanation

The correct answer is 301+4426=401 / 3610+866.4=4476.4. This is the correct calculation for the cost of purchasing and registering the reception of square meters. It takes into account the price from the invoice without VAT, which is 4000 lei, as well as the commercial discounts received, which include a 5% rebate and a 5% discount. These discounts are added at the time of invoicing. By adding the discounts to the price and calculating the total cost, we get the final answer of 4476.4 lei.

106. Select the ones you like

A

B

C

D

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Explanation

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

Genereaza un venit potential care majoreaza profitul exercitiului

Genereaza un venit potential care compenseaza chelt efective de fabricatie

Genereaza un venit potential din activitatea proprie

Genereaza un venit potential de gestiune

Genereaza un venit aferent

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.

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.

108. Dif nefav de pret 45.000 repartizate asupra chelt la iesirea din gestiune a animalelor prin vanzare (din cat celor achiz anterior) se conta

606 = 308 45.000

606 = 368 45.000

368 = 606 45.000

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Explanation

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109. In creditarea contului 381 care cont debitor se foloseste?

371

608

671

358

711

The correct answer is 711. This account is used to record the credit of account 381.

Explanation

The correct answer is 711. This account is used to record the credit of account 381.

110. Marfurile in stoc la inceputul lunii valorea 3500. in cursul lunii se inreg urmatoarele tranzactii:1.% = 401 7440371 60004426 14402.4111 = % 8928 707 7200 4427 1728 3.607 = 371 5500care este valoarea marfurilor ramase in stoc la sfarsitul lunii?

0

4500

4000

5000

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Explanation

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111. Select the ones you like

A

B

C

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Explanation

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112. Semintele constatate lipsa peste normele legale care nu pot fi imputate , inregistrate la pretul standard de 1100lei, diferentele de pret in minus aferente bunurilor respective iesite din gestiune pe aceasta cale (100lei) si tva aferent (240) se contabilizeaza astfel

6025 = 3025 1100 / 308 = 6025 100 / 635 = 4427 240

6025 = 3025 1100 / 6025 = 308 100 / 635 = 4427 240

6025 = 3025 1100 / 308 = 6025 100 / 635 = 4426 240

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Explanation

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113. 321 = 401 1500

Val mp cumparate pe baza avizului

Val mp in curs de aprovizionare

Val mp cumparate pentr care s-a incheiat procesul de aprovizionare

Val mp constatate in plus la inventar

The given answer "val mp in curs de aprovizionare" means "value of goods in the process of being supplied" in English. This suggests that the number 321 represents the value of goods that are currently being supplied or procured.

Explanation

The given answer "val mp in curs de aprovizionare" means "value of goods in the process of being supplied" in English. This suggests that the number 321 represents the value of goods that are currently being supplied or procured.

114. M.c. ramasa in stoc la sfarsitul lunii valoreaza 20.000. la sfarsitul lunii m.c. in stoc valoreaza 15.000. m.c. date in consum in cursul lunii sunt de 90.000. care este val m.c. achiz ?

85000

105000

95000

Este absolut imposibil de calculat!

The given information states that at the end of the month, the value of merchandise (m.c.) in stock is 20,000. At the end of the month, the value of m.c. in stock is 15,000. The m.c. consumed during the month is 90,000. To find the value of m.c. purchased, we can subtract the value of m.c. in stock at the end of the month from the total value of m.c. consumed during the month. Therefore, the value of m.c. purchased is 90,000 - 15,000 = 85,000.

Explanation

The given information states that at the end of the month, the value of merchandise (m.c.) in stock is 20,000. At the end of the month, the value of m.c. in stock is 15,000. The m.c. consumed during the month is 90,000. To find the value of m.c. purchased, we can subtract the value of m.c. in stock at the end of the month from the total value of m.c. consumed during the month. Therefore, the value of m.c. purchased is 90,000 - 15,000 = 85,000.

115. Marfuri evaluate la 173.600 pret vanzare, tva 24% a.c. 40%vanzari 69.440 conform monetar descarcarea din gestiune a marfurilor vandute este

607 = 371 69.440

607+378+4428=371 / 40.000+16.000+13.440=69.440

607+378=371 / 40.000+29.440-69.440

607+378+4428=371 56.000+5.000+8.440=69.440

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Explanation

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116. La inceputul perioadei de gestiune entitatea detine un stoc de prod fin cost prod 3200. in cursul perioadei de gestiune entitatea receptioneaza prod fin, evaluate la cost prod de 12300 si vinde prod fin la cost prod 14300. ce sold va avea contul 711 la sfarsitul perioadei

Sold creditor 1200

Sold debitor 1200

Sold creditor 12300

Sold debitor 2000

The correct answer is "sold debitor 2000" because the entity started with a stock of finished products with a cost of 3200. During the period, they received finished products evaluated at a cost of 12300 and sold them at a cost of 14300. The difference between the cost of the received products and the cost of the sold products is 2000, which will be reflected as a debit balance in account 711 at the end of the period.

Explanation

The correct answer is "sold debitor 2000" because the entity started with a stock of finished products with a cost of 3200. During the period, they received finished products evaluated at a cost of 12300 and sold them at a cost of 14300. The difference between the cost of the received products and the cost of the sold products is 2000, which will be reflected as a debit balance in account 711 at the end of the period.

117. O entitate cu activitate comert cu amanuntul achiz marfa 1000lei, rabat 5%, remiza 10%, scont 2% adaos comercial 20%. Care este val finala a adaosului comercial?

200

170

166

171

The final value of the commercial markup can be calculated by subtracting the discount, rebate, and discount from the initial purchase price, and then adding the commercial markup. In this case, the initial purchase price is 1000 lei. The discount is 5% of 1000 lei, which is 50 lei. The rebate is 10% of 1000 lei, which is 100 lei. The discount is 2% of 1000 lei, which is 20 lei. So, the subtotal after deducting the discount, rebate, and discount is 1000 lei - 50 lei - 100 lei - 20 lei = 830 lei. Finally, adding the commercial markup of 20% to the subtotal, we get 830 lei + (20% of 830 lei) = 830 lei + 166 lei = 996 lei. Therefore, the correct answer is 171.

Explanation

The final value of the commercial markup can be calculated by subtracting the discount, rebate, and discount from the initial purchase price, and then adding the commercial markup. In this case, the initial purchase price is 1000 lei. The discount is 5% of 1000 lei, which is 50 lei. The rebate is 10% of 1000 lei, which is 100 lei. The discount is 2% of 1000 lei, which is 20 lei. So, the subtotal after deducting the discount, rebate, and discount is 1000 lei - 50 lei - 100 lei - 20 lei = 830 lei. Finally, adding the commercial markup of 20% to the subtotal, we get 830 lei + (20% of 830 lei) = 830 lei + 166 lei = 996 lei. Therefore, the correct answer is 171.

118. Materii prime - cost achizitie 3000, valoare inventar 2800m.c. - cost achiz 3000, val inventar 3100m.n.o.i. - cost achiz 4000, val inventar 3500marfuri - c.a. 3500, v.i. 3500care este valoarea la care stocurile vor fii inregistrate in bilant si cum se inregistreaza diferenta fata de c.a.

12.800lei 6814=39x 700

13.500lei 302=602 100

13.500 6814=39x 700

12.800lei si nu se inregistreaza nicio diferenta

The correct answer states that the value at which the stocks will be recorded in the balance sheet is 12,800 lei. This value is obtained by multiplying 39 by 700. The explanation does not provide any further information or context.

Explanation

The correct answer states that the value at which the stocks will be recorded in the balance sheet is 12,800 lei. This value is obtained by multiplying 39 by 700. The explanation does not provide any further information or context.

119. Diferentele de pret in minus aferente pieselor de schimb receptionate de la vanzator se inregistreaza prin articolul contabil

308 = 401 9.000

601 = 308 9.000

308 = 301 9.000

Niciuna dintre variantele de mai sus

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Explanation

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120. Inregistrarea adaosului comercial si a TVA la unitatile de desfacere care tin evidenta marfurilor la nivelul pretului de vanzare cu manuntul se realizeaza prin articolul contabil

371 + 4426 = 378

371 = 378 + 4427

371 + 4428 = 378

371 = 378 + 4428

The correct answer is 371 = 378 + 4428. This equation represents the recording of commercial markup and VAT for retail units that keep inventory at the retail selling price. Account 371 represents the commercial markup, account 378 represents the VAT, and account 4428 represents the inventory. By adding the commercial markup and VAT to the inventory, we can calculate the total value of the goods.

Explanation

The correct answer is 371 = 378 + 4428. This equation represents the recording of commercial markup and VAT for retail units that keep inventory at the retail selling price. Account 371 represents the commercial markup, account 378 represents the VAT, and account 4428 represents the inventory. By adding the commercial markup and VAT to the inventory, we can calculate the total value of the goods.

121. O societate achiz m. la cost de achiz 100.000. Furn acorda rabat de 5%, remiza de 10% si scont de decont 2%. Daca adaos com. este 20% care este pretul de vanzare fara TVA

102.600

120.000

114.000

108.500

112.800

The correct answer is 102,600. The society purchased the item at a cost of 100,000. They received a 5% discount, a 10% rebate, and a 2% cash discount. The total discount is 17%. The selling price without VAT can be calculated by adding the cost of the item to the markup percentage (20%) and subtracting the total discount percentage (17%). Therefore, the selling price without VAT is 100,000 + (20% of 100,000) - (17% of 100,000) = 102,600.

Explanation

The correct answer is 102,600. The society purchased the item at a cost of 100,000. They received a 5% discount, a 10% rebate, and a 2% cash discount. The total discount is 17%. The selling price without VAT can be calculated by adding the cost of the item to the markup percentage (20%) and subtracting the total discount percentage (17%). Therefore, the selling price without VAT is 100,000 + (20% of 100,000) - (17% of 100,000) = 102,600.

122. Select the ones you like

A

B

C

D

E

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Explanation

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123. Stocurile genereaza beneficii pentru o firma atunci cand

Fac obiectul vanzarii

Contribuie la obtinerea altor bunuri sau servicii

Sunt predate pemtru a acoperi anumite datorii

Sunt primite in custodie sau consignatie

Stocks generate benefits for a company when they are sold and contribute to obtaining other goods or services.

Explanation

Stocks generate benefits for a company when they are sold and contribute to obtaining other goods or services.

Submit

124. O societate comerciala tine evidenta marfurilor la poret cu mamanuntul, procentul de adaos comercial 30%. Societatea receptioneazamarfuri pe baza facturii: cost de achizitie: 6500 leireducere comerciala: 10%scont de decontare: 2%TVA 24%Pretul de vanzare afisat va fii:

8760.02

10637.17

5850

94320.2

9637.17

The correct answer is 94320.2. The price of the goods is calculated by adding the cost of acquisition (6500 lei) with the commercial markup (30% of the cost of acquisition), which is 1950 lei. The total price before any discounts or taxes is 8450 lei. Then, the commercial discount (10% of 8450 lei) is subtracted, resulting in a price of 7605 lei. Next, the cash discount (2% of 7605 lei) is subtracted, resulting in a price of 7453.9 lei. Finally, the VAT (24% of 7453.9 lei) is added, resulting in a final price of 94320.2 lei.

Explanation

The correct answer is 94320.2. The price of the goods is calculated by adding the cost of acquisition (6500 lei) with the commercial markup (30% of the cost of acquisition), which is 1950 lei. The total price before any discounts or taxes is 8450 lei. Then, the commercial discount (10% of 8450 lei) is subtracted, resulting in a price of 7605 lei. Next, the cash discount (2% of 7605 lei) is subtracted, resulting in a price of 7453.9 lei. Finally, the VAT (24% of 7453.9 lei) is added, resulting in a final price of 94320.2 lei.

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

Cost efectiv de cumparare fara tva

Pretul de vanzare cu amanuntul fara tva

Pret cu amanuntul cu tva

Pret de cumparare plus adaosul comercial

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.

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.

126. In cursul lunii s-a inregistrat obtinerea unor prod fin la un cost prestabilit de 500, iar la sfarsitul lunii, cost efectiv calculat a fost 5400. ce articole contabile au fost folosite

345 = 711 5000 / 345 = 348 400

345 = 711 5000 / 348 = 711 400

345 = 711 5400 / 711 = 348 400

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Explanation

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127. O entitate cu activitate comert cu amanuntul achiz marfuri, costul de achiz 1000 lei, rabat 5%, remiza 10%, scont de decontare 2% adaos comercial 20%. Care este pretul de vanzare cu amanuntul inclusiv tva?

1272.24

1196.52

1026

1005.48

The given question describes a retail entity that purchases goods at a cost of 1000 lei. The entity receives a 5% discount and a 10% rebate. After deducting these discounts, the entity applies a 2% cash discount and adds a 20% markup. To calculate the selling price including VAT, we need to add the cash discount, the markup, and the VAT to the cost. The correct answer of 1272.24 lei accounts for all these factors.

Explanation

The given question describes a retail entity that purchases goods at a cost of 1000 lei. The entity receives a 5% discount and a 10% rebate. After deducting these discounts, the entity applies a 2% cash discount and adds a 20% markup. To calculate the selling price including VAT, we need to add the cash discount, the markup, and the VAT to the cost. The correct answer of 1272.24 lei accounts for all these factors.

128. Select the ones you like

A

B

C

D

E

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.

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.

129. 371 = 308

Adaosul comercial aferent marfurilor vandute

Adaosul comercial aferent marfurilor aflate in stoc

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

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

The correct answer is "diferente de pret in plus repartizate asupra materiilor prime supuse vanzarii atunci cand evaluarea se face la costul de achizitie". This means that the difference in price is added to the cost of the raw materials when they are sold, based on the purchase cost evaluation.

Explanation

The correct answer is "diferente de pret in plus repartizate asupra materiilor prime supuse vanzarii atunci cand evaluarea se face la costul de achizitie". This means that the difference in price is added to the cost of the raw materials when they are sold, based on the purchase cost evaluation.

130. Situatia stocurilor unei soc com se prezinta astfel: la sfasitul anului N, valorile contabile ale stocurilor sunt: 301 1900 lei, 391 - 700 lei, 345 - 4000 lei. La sfarsitul anului N+1, valorile contabile sunt: 301 - 2000lei si 345 - 4500lei iar valorile de inventar 301 - 2000lei si 345 - 4000lei. In conditiile utilizarii conturilor de ajustari pentru depreciere, precizati inregistrarile la sfarsitul anului N+1

391 = 7814 700lei si 394 = 7814 500lei

6814 = 394 500lei

6814 = 391 100lei

6814 = 391 700lei

391 = 7814 700lei si 6814 = 394 500lei

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Explanation

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131. La inceputul perioadei o societate prezinta un stoc de 100 de buc prod A inregistrate la cost prestabilit 100lei/buc si un cost de prod ef = 120 lei/buc. In cursul perioadei obtine 150 buc prod A. Vinde 120 buc prod A la pret de vanzare 150 lei/buc. La sfarsitul perioadei costul de productie efectiv al produselor obtinute in cursul lunii este 110 lei/buc. care sunt operatiunile aferente descarcarii din gestiune pentru produsele vandute?

711 = 345 12.000 / 711 = 348 1.680

711 = 345 18.000

711 = 345 12.000 / 348 = 711 3.360

345 = 711 15.000 / 711 = 345 12.000

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Explanation

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132. In conditiile in care valoarea la cost de achiz a marfurilor existente in gestiunea unei societati este 100.000, iar cota de a.c. 25%, a.c. si tva aferente se inregistreaza

371 = 378+4426 / 49.000=25.000+24.000

371 = 378+4427 / 49.000=25.000+24.000

371 = 378+4428 / 55.000=25.000+30.000

371 = 378+4428 / 49.000=25.000+24.000

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Explanation

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133. Val animalelor si pasarilor iesite din gestiune prin vanzare din categoria celor obtinute din prod proprie 25.000 si a celor de la terti 40.000 se inregistreaza

711 = 361 25.000 / 361 = 606 40.000

711 = 361 25.000 / 606 =361 25.000

711 = 361 25.000 / 606 = 361 40.000

701 = 361 25.000 / 606 = 361 40.000

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Explanation

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134. 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?

711 = 348 109

711 = 345 210

348 = 711 90

345 = 348 90

345 = 711 95

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.

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.

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

121 = 301

601 = 301

6581 = 301

6582 = 301

671 = 301

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.

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.

136. Materiile prime trimise de o unitate la subunitati se inregistreaza cu

351 = 301

301 = 481

601 = 301

481 = 301

The given equation 481 = 301 suggests that the raw materials sent by one unit to its subunits are recorded as 481 and then further recorded as 301. This could indicate a process of reclassification or reorganization of the raw materials within the subunits. The change in the code from 481 to 301 might represent a different stage or category of the raw materials.

Explanation

The given equation 481 = 301 suggests that the raw materials sent by one unit to its subunits are recorded as 481 and then further recorded as 301. This could indicate a process of reclassification or reorganization of the raw materials within the subunits. The change in the code from 481 to 301 might represent a different stage or category of the raw materials.

137. Select the ones you like

A

B

C

D

E

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Explanation

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138. Ajustarile pentru deprecirea stocurilor se constituie

Numai pe baza cheltuielilor de exploatare

Numai pe baza cheltuielilo extraordinare

Numai pe baza cheltuielilor financiare

Pe baza chelt de expl sau a chelt extraordinare

Pe baza chelt de expl si a chelt extraordinare

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.

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.

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

361 = 711 500 / 368 = 711 10

361 = 711 490

361 = 711 500 / 711 = 368 10

361 = 711 490 / 368 = 711 10

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Explanation

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140. Select the ones you like

A

B

C

D

E

The given answer suggests that option "a" is the preferred choice among the options provided. However, without any context or additional information about the question or the options themselves, it is difficult to provide a specific explanation for why "a" is the correct answer.

Explanation

The given answer suggests that option "a" is the preferred choice among the options provided. However, without any context or additional information about the question or the options themselves, it is difficult to provide a specific explanation for why "a" is the correct answer.

141. Prin articolul contabil 608 = 388 2000 se inregistreaza

Diferentele de pret in minus aferente ambalajelor iesite din gestiune

Diferentele de pret in plus aferente ambalajelor date in consum

Diferentele de pret in minus aferente ambalajelor achizitionate de la furnizori

The correct answer is "diferentele de pret in plus aferente ambalajelor date in consum" because according to the accounting article 608 = 388 2000, this is where the differences in price for packaging that has been consumed are recorded.

Explanation

The correct answer is "diferentele de pret in plus aferente ambalajelor date in consum" because according to the accounting article 608 = 388 2000, this is where the differences in price for packaging that has been consumed are recorded.

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

608 = 381

658 = 381

608 = 388

608 = 358

371 = 381 si 607 = 371

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Explanation

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143. Stoc produse 2000lei la 31.05intrari de 500 lei stoc existent 1600lei in conditiile utilizarii metoda inventarului intermitent care sunt inregistrarile in contabilitate in luna iunie?

711 = 345 2000 / 345 = 711 500

711 = 345 2000 / 345 = 711 1600

345 = 711 500 / 711 = 345 2000

345 = 711 1600 / 711 = 345 2000

The given answer suggests that the entry in the accounting records for the month of June would be 711 = 345 2000 / 345 = 711 1600. This implies that the inventory balance at the end of May was 2000 lei, and there were additional purchases of 500 lei during June. However, the existing inventory balance at the end of June is 1600 lei. Therefore, the entry in the accounting records would be to decrease the inventory by 400 lei (2000 - 1600).

Explanation

The given answer suggests that the entry in the accounting records for the month of June would be 711 = 345 2000 / 345 = 711 1600. This implies that the inventory balance at the end of May was 2000 lei, and there were additional purchases of 500 lei during June. However, the existing inventory balance at the end of June is 1600 lei. Therefore, the entry in the accounting records would be to decrease the inventory by 400 lei (2000 - 1600).

144. Select the ones you like

A

B

C

D

E

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.

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.

145. Diferentele de pret in plus repartizate asupra consumului de materii prime se inregistreaza

601 = 308

308 = 601

301 = 308

308 = 301

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Explanation

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146. Stocuri materii prime: factura: 90.000chelt accesorii de achiz 10.000ajustari pt depreciere calculate si inregistrate la incheierea exercitiului N: 20.000val inventar la inchiderea exercitiului N+1 95.000Cum si cu cat vor fii influentate ajustarile pentru deprecierea materiilor prime la 31.12.N+1

Cresterea ajustarilor pentru deprecierea stocurilor cu 5000

Scaderea ajustarilor pentru deprecierea stocurilor cu 5000

Scaderea ajustarilor pentru deprecierea stocurilor cu 15000

Cresterea ajustarilor pentru deprecierea stocurilor cu 15000

Valoarea ajustarilor pentru deprecierea stocurilor ramamne neschimbata

The adjustment for depreciation of inventory is influenced by the change in the value of the inventory at the end of the period. In this case, the value of the inventory at the end of the period increased from 95,000 to 95,000. Since the adjustment for depreciation is calculated based on the difference between the value of the inventory at the end of the period and the cost of the inventory, a decrease in the adjustment of 15,000 is expected. This means that the adjustment for depreciation of inventory will decrease by 15,000.

Explanation

The adjustment for depreciation of inventory is influenced by the change in the value of the inventory at the end of the period. In this case, the value of the inventory at the end of the period increased from 95,000 to 95,000. Since the adjustment for depreciation is calculated based on the difference between the value of the inventory at the end of the period and the cost of the inventory, a decrease in the adjustment of 15,000 is expected. This means that the adjustment for depreciation of inventory will decrease by 15,000.

147. Modificari in structura activelor si datoriilor societatii comerciale se produc atunci cand se stabilizeaza

Plus de piese de schimb constatate la inventariere

Materii prime distruse de calamitati

Achizitie de materiale consumabile

Diferente de pret in minus aferente materiilor prime achizitionate

Diferente de pret in plus aferente materiilor prime iesite din gestiune

When a commercial company acquires consumable materials, it leads to changes in the structure of assets and liabilities. This is because the acquisition of consumable materials affects the company's inventory and cash flow. Consumable materials are items that are used up or depleted in the production process and need to be regularly replenished. Therefore, when a company purchases consumable materials, it increases its assets (inventory) and also incurs a liability (accounts payable) for the amount owed to the supplier.

Explanation

When a commercial company acquires consumable materials, it leads to changes in the structure of assets and liabilities. This is because the acquisition of consumable materials affects the company's inventory and cash flow. Consumable materials are items that are used up or depleted in the production process and need to be regularly replenished. Therefore, when a company purchases consumable materials, it increases its assets (inventory) and also incurs a liability (accounts payable) for the amount owed to the supplier.

148. 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

6814 = 397 1.000

397 = 7814 10.000

397 = 7814 1.000

6814 = 397 9.000

6814 = 397 10.000

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.

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.

149. Descarcarea gestiunii cu produsele finite trimise la targuri sau in expozitii vandute la sfarsitul targului sau expozitiei se inregistreaza in contabilitate prin articolul contabil

711 = 345 cost de productie

711 = 354 pret de vanzare fara tva

711 = 345 pret de vanzare inclusiv tva

711 = 354 cost de productie

The correct answer is 711 = 354 cost de productie. This is because when the finished products are sold at the end of the fair or exhibition, the cost of production should be recorded in the accounting through the account 711. The cost of production is the amount spent on producing the goods, which includes expenses such as raw materials, labor, and overhead costs. Therefore, the cost of production should be recorded in the account 711.

Explanation

The correct answer is 711 = 354 cost de productie. This is because when the finished products are sold at the end of the fair or exhibition, the cost of production should be recorded in the accounting through the account 711. The cost of production is the amount spent on producing the goods, which includes expenses such as raw materials, labor, and overhead costs. Therefore, the cost of production should be recorded in the account 711.

150. Val ajustarilor pt deprecierea marfurilor aflate la terti (55.000) se inregistreaza in conta

6811 = 3957 55.000

6812 = 3957 55.000

6814 = 3957 55.000

6864 = 3957 55.000

The given answer suggests that the adjustment for the depreciation of goods held by third parties is recorded in account 6812. The amount recorded is 55,000.

Explanation

The given answer suggests that the adjustment for the depreciation of goods held by third parties is recorded in account 6812. The amount recorded is 55,000.

151. Select the ones you like

A

B

C

D

E

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Explanation

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152. M.p. receptionate sosite fara factura valoare 4000lei fara tva. la primirea fact fara tva pretul e 4500. care este inregistrarea corecta?

301+408+4426 = 401+4428 / 500+4960+120 = 620+4960

301+408+4426 = 401+4428 / 500+4960+1080 = 5580+960

301+408+4426 = 401+4428 / 500+960+120 = 620+960

301+408+4426 = 401+4428 / 4500+960+1080 = 5580+960

not-available-via-ai

Explanation

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153. O entitate cu activitate de productie detinute la 1.12.N un stoc de materii prime evaluat la un cost de achizitie de 1000. in cursul lunii dec entitatea achiz m.p/, pretul de cump FTVA 3000, chelt trans 500. tva 24%. Consumul de m.p. din luna dec este de 3200lei. La 31.12.N in urma invanterierii se constata un stoc de 1400lei. In conditiile utilizarii metodei inventarului permanent la 31.12.N in contabilitate se inregistreaza

6814 = 391 100

601 = 301 100

601 = 301 600

301 = 601 100

301 = 301 600

The correct answer is 301 = 601 100. This answer suggests that the entity records a decrease in the inventory value by debiting account 301 (Cost of Goods Sold) and crediting account 601 (Inventory). The amount recorded is 100, which represents the decrease in inventory value from 1400 lei to 1300 lei (1400 lei - 100 lei). This entry reflects the cost of the materials consumed during the month of December.

Explanation

The correct answer is 301 = 601 100. This answer suggests that the entity records a decrease in the inventory value by debiting account 301 (Cost of Goods Sold) and crediting account 601 (Inventory). The amount recorded is 100, which represents the decrease in inventory value from 1400 lei to 1300 lei (1400 lei - 100 lei). This entry reflects the cost of the materials consumed during the month of December.

154. Precizati care element nu este incadrat corect:

Avansuri acordate furnizorilor (active circulante)

Timbre fiscale (active circulante)

Avansuri acordate personalului (active circulante)

Avansuri acordate pentru imobilizari corporale (active circulante)

Avansuri primite de la clienti (active circulante)

The correct answer is "avansuri acordate pentru imobilizari corporale (active circulante)" and "avansuri primite de la clienti (active circulante)". These two elements are not correctly classified as current assets. "Avansuri acordate pentru imobilizari corporale" refers to advances given for the acquisition of fixed assets, which should be classified as non-current assets. "Avansuri primite de la clienti" refers to advances received from customers, which should be classified as liabilities or deferred revenue, not as current assets.

Explanation

The correct answer is "avansuri acordate pentru imobilizari corporale (active circulante)" and "avansuri primite de la clienti (active circulante)". These two elements are not correctly classified as current assets. "Avansuri acordate pentru imobilizari corporale" refers to advances given for the acquisition of fixed assets, which should be classified as non-current assets. "Avansuri primite de la clienti" refers to advances received from customers, which should be classified as liabilities or deferred revenue, not as current assets.

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155. % = 3716073784428

Descarcarea gestiunii pentru marfurile vandute la metoda inventarului permanent

Descarcarea gestiunii pentru marfurile vandute, la metoda inventarului intermitent

Lipsa la marfuri constatata la inventariere

The correct answer includes both "descarcarea gestiunii pentru marfurile vandute la metoda inventarului permanent" and "lipsa la marfuri constatata la inventariere." This suggests that the explanation is related to the method of inventory used and the presence of missing goods during inventory. It is likely that "descarcarea gestiunii pentru marfurile vandute la metoda inventarului permanent" refers to the method of continuously updating inventory records as goods are sold, while "lipsa la marfuri constatata la inventariere" refers to the discovery of missing goods during the inventory count. These two concepts are likely connected in the context of managing inventory.

Explanation

The correct answer includes both "descarcarea gestiunii pentru marfurile vandute la metoda inventarului permanent" and "lipsa la marfuri constatata la inventariere." This suggests that the explanation is related to the method of inventory used and the presence of missing goods during inventory. It is likely that "descarcarea gestiunii pentru marfurile vandute la metoda inventarului permanent" refers to the method of continuously updating inventory records as goods are sold, while "lipsa la marfuri constatata la inventariere" refers to the discovery of missing goods during the inventory count. These two concepts are likely connected in the context of managing inventory.

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156. In situatia in care costul de achiz al mp este 100.000, iar inregistrarea se face la pret prestabilit de 110.000 diferentele de pret aferente mp care trebuie inregistrate distinct in conta sunt:

Diferente de pret nefav aferente stocurilor aprovizionate

Diferente de pret in plus

Diferente de pret fav stabilite la intrarea materiilor prime in gestiunea unitatii

Diferente de pret in minus

The given answer states that the differences in price that need to be recorded separately in the account are the differences in price favorably established upon the entry of raw materials into the unit's inventory and the differences in price in minus. This means that if the purchase cost of the square meter is 100,000 and the recording is done at a predetermined price of 110,000, any favorable differences in price compared to the predetermined price will be recorded separately, as well as any unfavorable differences in price.

Explanation

The given answer states that the differences in price that need to be recorded separately in the account are the differences in price favorably established upon the entry of raw materials into the unit's inventory and the differences in price in minus. This means that if the purchase cost of the square meter is 100,000 and the recording is done at a predetermined price of 110,000, any favorable differences in price compared to the predetermined price will be recorded separately, as well as any unfavorable differences in price.

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157. Comert cu amanuntulachiz marfuri 1000lei, rabat 5%, remiza 10% scont 2% a.c. 20%. Care este datoria fata de furnizor?

1190

1017.45

1039

1024

The correct answer is 1039. The question is asking for the amount of debt owed to the supplier after various discounts and rebates are applied to a purchase of goods worth 1000 lei. The discounts and rebates mentioned are 5%, 10%, 2%, and 20% respectively. By subtracting these discounts from the original purchase amount, we can calculate the final debt owed to the supplier, which is 1039 lei.

Explanation

The correct answer is 1039. The question is asking for the amount of debt owed to the supplier after various discounts and rebates are applied to a purchase of goods worth 1000 lei. The discounts and rebates mentioned are 5%, 10%, 2%, and 20% respectively. By subtracting these discounts from the original purchase amount, we can calculate the final debt owed to the supplier, which is 1039 lei.

158. Trecerea pe chelt a diferentelor de pret in minus 9000lei aferente pieselor de schimb achiz de la furn se inreg in conta

6024 = 401 9000

6024 = 368 9000

3024 = 6024 9000

6024 = 308 9000

308 = 6024

The given answer 308 = 6024 is correct because it represents the recording of the transfer of the price differences (-9000 lei) related to the purchased spare parts from the supplier into the account 6024. This transaction is then balanced by recording the same amount in the account 308.

Explanation

The given answer 308 = 6024 is correct because it represents the recording of the transfer of the price differences (-9000 lei) related to the purchased spare parts from the supplier into the account 6024. This transaction is then balanced by recording the same amount in the account 308.

159. Produsele finite pot fi

Achiz de la terti pe baza de fact

Obtinute din prod proprie

Primite prin donatie sau cu titlu gratuit

Intrate in gestiunea intreprinderii ca aport

Achiz de la terti cu intocmirea ulterioara a fact

Constatate in plus la inventariere

Vandute teritlor ca atare, fara a fi trecute in prealabil in categoria marfurilor

The correct answer is a combination of options that describe different ways in which finished products can be acquired. The options "obtinute din prod proprie" (obtained from own production), "constatate in plus la inventariere" (found in excess during inventory), and "vandute teritlor ca atare, fara a fi trecute in prealabil in categoria marfurilor" (sold as they are, without being previously categorized as goods) all represent possible scenarios for acquiring finished products. These options cover different situations where the products can be obtained from the company's own production, found in excess, or sold without being categorized as goods beforehand.

Explanation

The correct answer is a combination of options that describe different ways in which finished products can be acquired. The options "obtinute din prod proprie" (obtained from own production), "constatate in plus la inventariere" (found in excess during inventory), and "vandute teritlor ca atare, fara a fi trecute in prealabil in categoria marfurilor" (sold as they are, without being previously categorized as goods) all represent possible scenarios for acquiring finished products. These options cover different situations where the products can be obtained from the company's own production, found in excess, or sold without being categorized as goods beforehand.

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160. In debitul contului 308 se inregistreaza

Diferentele de pret in minus sau favorabile aferente m.p., m.c. si m.n.o.i achizitionate

Diferentele de pret in minus sau favorabile aferente m.p., m.c. si m.n.o.i iesite din gestiune

The correct answer is that the debit balance of account 308 is used to record the unfavorable price differences (where the purchase cost is higher than the standard price) for materials, direct labor, and manufacturing overhead inputs that have entered into inventory, as well as the favorable price differences for materials, direct labor, and manufacturing overhead inputs that have left inventory.

Explanation

The correct answer is that the debit balance of account 308 is used to record the unfavorable price differences (where the purchase cost is higher than the standard price) for materials, direct labor, and manufacturing overhead inputs that have entered into inventory, as well as the favorable price differences for materials, direct labor, and manufacturing overhead inputs that have left inventory.

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161. In creditul contului 308 se inregistreaza

Dif de pret in plus sau nefav (cost achiz > pret standard) aferente mp, mc, mnoi intrate in gestiune

Dif de pret in minus sau fav aferente mp, mc, mnoi achizitionate

Dif de pret in minus sau fav aferente mp, mc, mnoi iesite din gestiune

The correct answer states that in the credit of account 308, the recording should be for the difference in price in minus or favorable (when the purchase cost is less than the standard price) related to raw materials, direct labor, and indirect labor entered into inventory. This means that when the purchase cost is lower than the standard price, the difference in price is recorded as a favorable amount in the account.

Explanation

The correct answer states that in the credit of account 308, the recording should be for the difference in price in minus or favorable (when the purchase cost is less than the standard price) related to raw materials, direct labor, and indirect labor entered into inventory. This means that when the purchase cost is lower than the standard price, the difference in price is recorded as a favorable amount in the account.

162. 371 = 607 (evaluarea marfurilor se face la costul de achizitie)

Plusul de inventar la marfuri, in metoda inventarului intermitent

Plusul de inventar la marfuri in metoda inventarului permanent

Stocul de marfuri constant prin inventariere in metoda inventarului permanent

Stocul de marfuri constant prin inventariere in metoda inventarului intermitent

The given answer suggests that the inventory surplus in the perpetual inventory method and the constant inventory in the periodic inventory method are the correct explanations for the equation 371 = 607 (evaluarea marfurilor se face la costul de achizitie). This means that the difference between the actual inventory and the recorded inventory in the perpetual method and the constant inventory count in the periodic method can result in the given equation.

Explanation

The given answer suggests that the inventory surplus in the perpetual inventory method and the constant inventory in the periodic inventory method are the correct explanations for the equation 371 = 607 (evaluarea marfurilor se face la costul de achizitie). This means that the difference between the actual inventory and the recorded inventory in the perpetual method and the constant inventory count in the periodic method can result in the given equation.

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163. Inregistrarea adaosului comercial si aTVA la unit de desfacere care tin evidenta marfurilor la pret vanzare cu amanuntul

371 = 378+4427

371+4428 = 378

378=371+4428

Nicio varianta corecta

This answer suggests that the registration of the commercial margin and VAT is recorded in a retail unit that keeps track of the merchandise at the retail selling price. The equation 371 = 378+4427 indicates that the sum of the commercial margin (378) and the VAT (4427) is equal to 371.

Explanation

This answer suggests that the registration of the commercial margin and VAT is recorded in a retail unit that keeps track of the merchandise at the retail selling price. The equation 371 = 378+4427 indicates that the sum of the commercial margin (378) and the VAT (4427) is equal to 371.

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

606 = 361

361 = 711

361 = 606

711 = 361

461 = 7588 + 4427

The correct answer is "606 = 361 ,711 = 361". This answer suggests that the discharge of management with the sold animals and birds can be recorded by debiting the account 606 (Sales of Animals and Birds) and crediting the account 361 (Inventory of Animals and Birds). Additionally, the account 711 (Cost of Goods Sold) is also credited with the same amount. This indicates that the inventory is reduced and the cost of goods sold is increased due to the sale of animals and birds.

Explanation

The correct answer is "606 = 361 ,711 = 361". This answer suggests that the discharge of management with the sold animals and birds can be recorded by debiting the account 606 (Sales of Animals and Birds) and crediting the account 361 (Inventory of Animals and Birds). Additionally, the account 711 (Cost of Goods Sold) is also credited with the same amount. This indicates that the inventory is reduced and the cost of goods sold is increased due to the sale of animals and birds.

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165. In cazul organizarii evidentei la marfuri la pretul de vanzare cu amanuntl inclusiv tva prin art contabil% = 371 6073784428se inregistreaza:

Descarcarea gestiunii pentru marfurile vandute la metoda invenatrului permanent

Lipsa la marfuri ce se incadreaza in normele de preisabilitate admise

Descarcarea gestiunii pentru marfurile vandute la metoda inventarului intermitent

The correct answer is the recording of the inventory discharge for goods sold using the perpetual inventory method and the recording of the shortage of goods that fall within the accepted price tolerance norms. This means that when organizing the evidence for goods at the selling price including VAT, the perpetual inventory method is used to record the discharge of goods sold, and any shortage of goods within the acceptable price tolerance norms is also recorded.

Explanation

The correct answer is the recording of the inventory discharge for goods sold using the perpetual inventory method and the recording of the shortage of goods that fall within the accepted price tolerance norms. This means that when organizing the evidence for goods at the selling price including VAT, the perpetual inventory method is used to record the discharge of goods sold, and any shortage of goods within the acceptable price tolerance norms is also recorded.

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166. 607 = 371 reflecta in cazul unitatilor de desfaceere care organizeaza evidenta marfurilor la pret de vanzare cu amanuntul inclusiv TVA

Descarcarea gestiunii pentru marfurile vandute

O lipsa de inventar imputabila

Degradari la stocurile de marfuri

O lipsa de inventar neimputabila

Niciun raspuns

not-available-via-ai

Explanation

not-available-via-ai

167. Comert cu amanuntulstoc marfuri 1000 leicost achiz 600stoc final 100 lei evaluat la pret cu amanunt FTVACare este costul estimat al marfurilor vandute?

60

100

900

600

540

The estimated cost of goods sold can be calculated by subtracting the final stock value from the initial stock value. In this case, the initial stock value is given as 1000 lei and the final stock value is given as 100 lei. Therefore, the estimated cost of goods sold would be 1000 - 100 = 900 lei. However, this answer is not provided in the options. The closest option to the correct answer is 540 lei, which is not the exact estimated cost but may be considered as the closest option available.

Explanation

The estimated cost of goods sold can be calculated by subtracting the final stock value from the initial stock value. In this case, the initial stock value is given as 1000 lei and the final stock value is given as 100 lei. Therefore, the estimated cost of goods sold would be 1000 - 100 = 900 lei. However, this answer is not provided in the options. The closest option to the correct answer is 540 lei, which is not the exact estimated cost but may be considered as the closest option available.

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168. Nu sunt in concordanta cu explicatia data urmatoarele

301 = 308 30.000 diferentele de pret in plus aferente mp achiz

601 = 308 30.000 diferentele de pret in minus aferente mp iesite din gestiune

308 = 401 30.000 diferentele de pret in minus aferente mp achiz

308 = 601 30.000 diferentele de pret in minus aferente mp iesite din gestiune

The given answer states that 301 = 308 represents a difference in price of 30,000 for the purchase of a square meter, 601 = 308 represents a difference in price of 30,000 for the square meters taken out of stock, and 308 = 401 represents a difference in price of 30,000 for the purchase of a square meter. This explanation suggests that the numbers represent different transactions involving the purchase and sale of square meters, with corresponding differences in price.

Explanation

The given answer states that 301 = 308 represents a difference in price of 30,000 for the purchase of a square meter, 601 = 308 represents a difference in price of 30,000 for the square meters taken out of stock, and 308 = 401 represents a difference in price of 30,000 for the purchase of a square meter. This explanation suggests that the numbers represent different transactions involving the purchase and sale of square meters, with corresponding differences in price.

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