Contabilitatea Stocurilor SI Productiei In Curs De Executie

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  • 1/168 Questions

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

    • CMP
    • FIFO
    • NIFO
    • LIFO
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Contabilitatea Stocurilor SI Productiei In Curs De Executie - Quiz
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Contabilitatea stocurilor si productiei in curs de executie

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  • 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

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

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  • 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

    Correct Answer
    A. Ca o cheltuiala
    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.

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  • 4. 

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

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

    • 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

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

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  • 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

    Correct Answer
    A. Cumpararea de materii prime pe baza de factura
    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.

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  • 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

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

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  • 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

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

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  • 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

    Correct Answer
    A. In situiatia exceptionala a nerespectarii clauzelor contractuale referitoare la conditiile de calitate a bunuirlor livrate
    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.

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  • 9. 

    351 = 301 reprezinta

    • Materiile prime reprimate de la terti

    • Materiile prime trimise la terti

    • Costul preelucrarii materiilor prime

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

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  • 10. 
    Select the ones you like - ProProfs

    Select the ones you like

    • A

    • B

    • C

    • D

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

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  • 11. 
    In sitautia folosirii metodei de contabilitate sintetica a stocurilor - inventar intermitent - ce operatiune se inregistreaza prin articolul contabil 711 = 345  - ProProfs

    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

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

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  • 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

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

    • Obtinerea de produse finite

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

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  • 13. 

    Primirea de materii prime drept aport se inregistreaza

    • 301 = 1011

    • 301 = 1012

    • 301 = 456

    Correct Answer
    A. 301 = 456
  • 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

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

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  • 15. 

    Plusul de inventar la marfuri se inregistreaza

    • In metoda inventarului permanent

    • In metoda inventarului intermitent

    • In ambele metode

    • In niciuna

    Correct Answer
    A. In metoda inventarului permanent
    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.

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  • 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

    Correct Answer
    A. Ca o chelt a perioadei
    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.

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  • 17. 

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

    • Antecalculate

    • Postcalculate

    • Exercitiului curent

    • Reevaluate

    • Exercitiului incheiat

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

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  • 18. 

    Evaluarea la cost standard poate fi aplicata in cazul 

    • Activelor imobilizate obtinute din productie proprie

    • Stocurilor

    • Investitiilor financiare pe termen scurt

    Correct Answer
    A. Stocurilor
    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.

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  • 19. 

    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

    Correct Answer
    A. La valoarea cea mai mica dintre cost si valoarea realizabila neta
    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.

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  • 20. 

    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

    Correct Answer
    A. Stocul inventariat la sfarsitul perioadei N-1si preluat la inceputul perioadei N
    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.

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  • 21. 

    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

    Correct Answer
    A. La valoarea cea mai mica dintre cost si valoarea realizabila neta
    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.

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  • 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

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

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  • 23. 

    301 = 601 

    • Materiile prime intrate prin donatie

    • Materiile prime constatate in plus la inventar

    • Materiile prime constatate in minus la inventar

    Correct Answer
    A. Materiile prime constatate in plus la inventar
    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.

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  • 24. 

    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

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

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  • 25. 

    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

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

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  • 26. 

    In creditarea contului 381 care cont debitor NU se foloseste 

    • 371

    • 608

    • 671

    • 358

    • 6583

    Correct Answer
    A. 6583
    Explanation
    The account 6583 is not used as a debtor account in crediting account 381.

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  • 27. 

    Plusul de inventar la marfuri se inregistreaza in 

    • Metoda inventarului permanent

    • Metoda inventarului intermitent

    • Ambele metode

    • Niciuna

    Correct Answer
    A. Metoda inventarului permanent
    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.

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  • 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

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

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  • 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

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

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  • 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

    Correct Answer
    A. Materiile prime ce urmeaza a fi vandute
    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.

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  • 31. 

    Lipsa de inventar la marfuri se inregistreaza in metoda

    • Inventarului permanent

    • Inventarului intermitent

    • Ambele

    • Niciuna

    Correct Answer
    A. 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".

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  • 32. 
    Receptia de materii prime fara a se primi factura se inregistreaza prin articolul  - ProProfs

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

    • A

    • B

    • C

    • D

    Correct Answer
    A. D
    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.

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  • 33. 

    Descarcarea gestiunii pentru marfurile vandute este specifica

    • Inventarului permanent

    • Inventarului intermitent

    • Ambele

    • Niciuna

    Correct Answer
    A. Inventarului permanent
    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.

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  • 34. 

    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

    Correct Answer
    A. Organizare a contabilitatii sintetice a stocurilor
    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.

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  • 35. 
    Select the ones you like - ProProfs

    Select the ones you like

    • A

    • B

    • C

    • D

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

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  • 36. 

    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

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

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  • 37. 

    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

    Correct Answer
    A. 4111 = 701 + 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.

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  • 38. 

    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

    Correct Answer
    A. 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.

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  • 39. 

    Precizati care cont este creditat eronat la debitarea contului 301?

    • 401

    • 408

    • 456

    • Niciun raspuns nu este corect

    Correct Answer
    A. Niciun raspuns nu este corect
    Explanation
    None of the answers provided are correct.

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  • 40. 

    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

    Correct Answer
    A. Diferentele de pret in minus ( cost achizitie - pret prestabilit) pentru materiile prime aprovizionate
    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.

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  • 41. 
    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  - ProProfs

    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

    Correct Answer
    A. D
    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.

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  • 42. 

    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

    Correct Answer
    A. Organizare a contabilitatii sintetice a stocurilor
    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.

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  • 43. 

    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

    Correct Answer
    A. Lipsa de materiale consumabile neimputabila si tva aferenta
    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.

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  • 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

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

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  • 45. 

    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

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

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  • 46. 

    Materiile prime ce urmeaza a fi vandute se inregistreaza 

    • 4111 = 301

    • 5121 = 301

    • 5311 = 301

    • Altfel

    Correct Answer
    A. Altfel
    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.

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  • 47. 

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

    • 368 = 5311 2000

    • 368 = 542 2000

    • 368 = 361 2000

    Correct Answer
    A. 368 = 542 2000
  • 48. 

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

    • 711 = 331

    • 331 = 711

    • 345 = 345

    Correct Answer
    A. 711 = 331
    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.

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  • 49. 

    Serviciile in curs de executie sunt incluse in categoria 

    • Stocurilor

    • Chelt perioadei

    • Chelt in avans

    • Imobilizari necorporale

    Correct Answer
    A. Stocurilor
    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.

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Quiz Review Timeline (Updated): Jul 22, 2024 +

Our quizzes are rigorously reviewed, monitored and continuously updated by our expert board to maintain accuracy, relevance, and timeliness.

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  • Jul 22, 2024
    Quiz Edited by
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  • May 31, 2016
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    Rowf
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