RachunkowoŚĆ

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  • 1/40 Pytań

    Do podstawowych teorii rachunkowości można zaliczyć:

    • Teorie normatywne
    • Teorie stachostyczne
    • Teorie interakcyjne
    • Teorie interpolacyjne
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RachunkowoŚĆ - Quiz

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  • 2. 

    Dostawa materiałów wynosi 700 zł, rachunek netto 750 zł, w tym koszty zakupu 20 zł. Odchylenia wynoszą:

    • 40

    • 20

    • 30

    • 10

    Correct Answer
    A. 30
    Explanation
    The answer of 30 is the difference between the net bill amount of 750 zł and the total cost of materials of 720 zł (700 zł delivery + 20 zł purchase costs). This indicates that there is an additional expense of 30 zł that is not accounted for in the net bill amount.

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  • 3. 

    Dostawa materiałów wynosi 1000 zł, rachunek netto 1150 zł, w tym koszty zakupu 100 zł. Odchylenia wynoszą:

    • 40

    • 20

    • 30

    • 50

    Correct Answer
    A. 50
    Explanation
    The answer is 50. This indicates that there is a deviation of 50 zł from the net bill of 1150 zł. This deviation could be due to various factors such as additional expenses, miscalculations, or discounts. However, without further information, it is not possible to determine the exact reason for this deviation.

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  • 4. 

    Do podstawowych teorii rachunkowości można zaliczyć

    • Teorie interakcyjne

    • Teorie stochastyczne

    • Teorie pozytywne

    • Teorie interpolacyjne

    Correct Answer
    A. Teorie pozytywne
  • 5. 

    Badania ukierunkowane na wartość prognostyczną sprawozdań finansowych to badania

    • Empiryczne

    • Redukcyjne

    • Mnogościowe

    • żadne z podanych

    Correct Answer
    A. Empiryczne
    Explanation
    Badania ukierunkowane na wartość prognostyczną sprawozdań finansowych to badania empiryczne. Empiryczne badania odnoszą się do badań, które opierają się na obserwacji, doświadczeniu i dowodach zebranych z rzeczywistych zdarzeń i danych. W przypadku badania wartości prognostycznej sprawozdań finansowych, badacze analizują rzeczywiste dane finansowe i próbują przewidzieć przyszłe wyniki finansowe na podstawie tych danych.

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  • 6. 

    Rachunek zysków i strat oparty o układ rodzajowy kosztów jest charakterystyczny dla modelu rachunkowości:

    • Angloamerykańskie

    • Ameryki łacińskiej i południowej

    • Kontynentalno-europejskiego

    • żadne z podanych

    Correct Answer
    A. Kontynentalno-europejskiego
    Explanation
    The correct answer is "kontynentalno-europejskiego" because the question is asking about the characteristic of a profit and loss account based on the classification of costs. The term "kontynentalno-europejskiego" refers to the continental European model of accounting, which is known for its emphasis on detailed cost classification and allocation. This model is different from the Anglo-American model, which typically focuses on a more simplified approach to cost classification. The Latin American and South American models are not mentioned in the explanation, so they can be ruled out as options. Therefore, the correct answer is the continental European model.

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  • 7. 

    Polski standard rachunkowości (ustawa o rachunkowości z 1994 r.) oparty jest na:

    • Standardach amerykańskich

    • Standardach brytyjskich

    • Standardach międzynarodowych (IASC)

    • żadne z powyższych

    Correct Answer
    A. Standardach międzynarodowych (IASC)
    Explanation
    The correct answer is "standardach międzynarodowych (IASC)". This means that the Polish accounting standard (Accounting Act of 1994) is based on international standards set by the International Accounting Standards Committee (IASC). This implies that Poland follows internationally recognized accounting principles and practices, ensuring consistency and comparability with financial reporting standards used globally.

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  • 8. 

    Wartość początkowa środka trwałego wynosi 12 000 zł. Umorzenie za jeden rok 1000 zł. Ile wynosi roczna stawka amortyzacji?

    • 20%

    • 30%

    • żadna z podanych

    • 40%

    Correct Answer
    A. żadna z podanych
    Explanation
    The given question provides information about the initial value of a fixed asset (12,000 zł) and the depreciation for one year (1,000 zł). The question asks for the annual depreciation rate. However, the provided information is not sufficient to calculate the depreciation rate. The depreciation rate is usually calculated as the depreciation expense divided by the initial value of the asset. Without the depreciation expense for the given year, it is not possible to determine the annual depreciation rate. Therefore, the correct answer is "żadna z podanych" (none of the above).

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  • 9. 

    Wartość początkowa środka trwałego wynosi 15 000 zł. Umorzenie za I rok wynosi 2500 zł. Ile wynosi roczna stawka amortyzacji?

    • 20%

    • 30%

    • żadne z powyższych

    • 40%

    Correct Answer
    A. żadne z powyższych
    Explanation
    The given information states that the initial value of the fixed asset is 15,000 zł, and the depreciation for the first year is 2,500 zł. However, there is no information provided about the annual depreciation rate or the method of depreciation used. Therefore, we cannot determine the annual depreciation rate based on the given information. Hence, the correct answer is "none of the above".

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  • 10. 

    Zależność wyrażona formułą A-Z=K (kapitał własny) odnosi się do:

    • Teorii własności

    • Teorii jednostki ekonomicznej

    • Teorii funduszu

    • Teorii oscylatorów

    Correct Answer
    A. Teorii własności
    Explanation
    The formula A-Z=K represents the dependence of equity capital (K) on A and Z. This suggests that the equation is related to the theory of ownership, as ownership often involves the concept of equity capital. Therefore, the correct answer is the theory of ownership.

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  • 11. 

    Straty nadzwyczajne są kontem

    • Kosztów układu rodzajowego

    • Wynikowym

    • Pasywnym

    • Aktywnym

    Correct Answer
    A. Wynikowym
    Explanation
    The given statement "Straty nadzwyczajne są kontem wynikowym" translates to "Extraordinary losses are an income statement account." In accounting, extraordinary losses refer to significant and unusual expenses incurred by a company that are not part of its regular operations. These losses are recorded on the income statement to show the impact on the company's net income. Therefore, the correct answer is "wynikowym" which means "income statement" in English.

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  • 12. 

    Jedną z wielu podstawowych zasad rachunkowości jest

    • Zasada konserwatyzmu

    • Zasada ustalania różnic kursowych

    • Zasada aktualizacji wyceny aktywów

    • żadna z podanych

    Correct Answer
    A. Zasada konserwatyzmu
    Explanation
    The correct answer is "zasada konserwatyzmu" (the principle of conservatism). The principle of conservatism in accounting states that when there are two equally acceptable accounting methods to choose from, the method that is less likely to overstate assets and income should be selected. This principle ensures that financial statements are more reliable and conservative, providing a more accurate representation of the company's financial position and performance.

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  • 13. 

    Stan końcowy konta materiały wynosi 1200 zł, odchylenia od cen ewidencyjnych DT 100 zł, rzeczywista cena nabycia 1600 zł. Ile wynoszą koszty zakupu

    • 400

    • 200

    • 300

    • żadne z powższych

    Correct Answer
    A. 300
    Explanation
    The question asks for the cost of purchase, given the final account balance of 1200 zł, deviations from inventory prices of 100 zł, and the actual acquisition price of 1600 zł. To calculate the cost of purchase, we subtract the deviations from the actual acquisition price: 1600 zł - 100 zł = 1500 zł. However, this is not one of the answer choices provided. Therefore, the correct answer is "żadne z powższych" (none of the above), as none of the given options match the calculated cost of purchase.

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  • 14. 

    Jedną z wielu podstawowych zasad rachunkowości jest:

    • Zasada realizacji

    • Zasada ustalonych różnic kursowych

    • Zasada podatkowa

    • żadne z powyższych

    Correct Answer
    A. Zasada realizacji
    Explanation
    The correct answer is "zasada realizacji" (the principle of realization). This principle states that revenue should be recognized when it is earned, and expenses should be recognized when they are incurred, regardless of when the cash is received or paid. It ensures that financial statements reflect the economic substance of transactions rather than just the timing of cash flows.

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  • 15. 

    Koszty zakupu wynoszą 100 zł, rachunek netto 800 zł, dostawa materiałów 600 zł. Odchylenia wynoszą:

    • 100 CT

    • 50 CT

    • 100 DT

    • żadna z podanych

    Correct Answer
    A. 100 DT
    Explanation
    The given answer "100 DT" indicates that the deviations from the purchase costs, net bill, and material delivery amount to 100 DT (Deviation Total). This means that there is a discrepancy of 100 zł (złoty) between the expected costs and the actual costs.

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  • 16. 

    Amortyzacja środka trwałego wynosi 25% w skali roku. Odpis umorzeniowy 20 000 zł rocznie. Jaka jest wartość początkowa?

    • 100 000

    • 80 000

    • 120 000

    • 60 000

    Correct Answer
    A. 80 000
    Explanation
    The amortization rate is given as 25% per year, and the annual depreciation is given as 20,000 zł. To find the initial value, we can use the formula: initial value = annual depreciation / amortization rate. Plugging in the values, we get: initial value = 20,000 zł / 25% = 80,000 zł. Therefore, the correct answer is 80,000 zł.

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  • 17. 

    Teorie normatywne budowane są metodą

    • Dedukcyjną i indukcyjną

    • Redukcyjną

    • Indukcyjną

    • Dedukcyjną

    Correct Answer
    A. Dedukcyjną
    Explanation
    Teorie normatywne budowane są metodą dedukcyjną, co oznacza, że opierają się na wnioskowaniu logicznym, w którym wychodzi się od ogólnych zasad i reguł, aby dojść do konkretnej konkluzji. W przypadku teorii normatywnych, dedukcja polega na wykorzystaniu ogólnych norm i wartości moralnych do wyciągania konkretnych normatywnych zaleceń lub ocen.

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  • 18. 

    Która z metod wyceny pozwala na wybór wyrobów gotowych po największym koszcie jednostkowym?

    • WA

    • FIFO

    • LIFO

    • SI

    Correct Answer
    A. SI
    Explanation
    The correct answer is SI. SI stands for Specific Identification and it is a method of inventory valuation that allows for the selection of finished goods based on their specific cost. This means that each individual item in inventory is assigned a specific cost, allowing for more accurate tracking of costs and potentially resulting in a higher unit cost for certain items. This method is particularly useful when dealing with unique or high-value items.

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  • 19. 

    Zależność wyrażona formułą A=K+Z odnosi się do:

    • Teorii własności

    • Teorii jednostki ekonomicznej

    • Teorii funduszu

    • Teorii oscylatorów

    Correct Answer
    A. Teorii jednostki ekonomicznej
    Explanation
    The formula A=K+Z represents the theory of economic unit. This theory focuses on the behavior and decision-making of individual economic units, such as households, firms, or individuals. The formula suggests that the total assets (A) of an economic unit are equal to the sum of its capital (K) and its liabilities (Z). This equation is used to understand and analyze the financial position and performance of individual economic units.

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  • 20. 

    Zakupiono towary. Zapłata nastąpi  przelewem. Określ charakter operacji

    • P

    • A

    • A-P

    • żadna z powyższych

    Correct Answer
    A. A-P
    Explanation
    The given answer "A-P" indicates that the character of the operation is a purchase (A) followed by a payment (P). This suggests that goods were purchased and the payment was made through a transfer.

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  • 21. 

    Dostawa materiałów wynosi 2000 zł, rachunek brutto 2440 zł, w tym koszty zakupu netto 200zł, Vat 22%. Ile wynosi rzeczywista cena nabycia?

    • 2000

    • 2400

    • 2200

    • żadne z powyższych

    Correct Answer
    A. 2000
    Explanation
    The actual acquisition cost is 2000 zł because this is the net cost of the purchase, without including the VAT. The delivery cost of 2000 zł and the net cost of the purchase of 200 zł are already included in the gross bill of 2440 zł. Therefore, the actual acquisition cost is 2000 zł.

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  • 22. 

    Teorie wyceny według kosztu utworzenia oraz bieżącej wartości rynkowej to teorie:

    • Normatywne

    • Pozytywne

    • Mnogościowe

    • żadna z podanych

    Correct Answer
    A. Normatywne
    Explanation
    The correct answer is "normatywne". This is because the theories of valuation based on the cost of creation and current market value are normative theories. Normative theories focus on what should be or what is considered to be ideal or correct. In this case, the theories of valuation based on cost and market value are prescribing how assets should be valued and what factors should be considered in the valuation process.

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  • 23. 

    Spłacono ratę odsetek od kredytu. Określ charakter operacji

    • W

    • A

    • A-P malejąca

    • żadna z podanych

    Correct Answer
    A. A-P malejąca
    Explanation
    The correct answer is A-P malejąca. This is because the phrase "Spłacono ratę odsetek od kredytu" indicates that a payment was made towards the interest installment of a loan. In the A-P (Analityka-Podmiotowa) system, the malejąca (decreasing) method is used to allocate the payment towards the interest portion of the loan. Therefore, the payment made is characterized as A-P malejąca.

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  • 24. 

    Stań końcowy konta materiały 1000 zł, odchylenia od cen ewidencyjnych CT 100 zł, rzeczywista cena nabycia 1800 zł. Ile wynoszą koszty zakupu:

    • 500

    • 700

    • 900

    • żadne z podanych

    Correct Answer
    A. 900
    Explanation
    The question is asking for the cost of purchase based on the given information. The ending balance of materials is 1000 zł, the deviations from the registration prices are 100 zł, and the actual acquisition cost is 1800 zł. To calculate the cost of purchase, we subtract the ending balance from the actual acquisition cost and add the deviations. Therefore, the cost of purchase is 1800 zł - 1000 zł + 100 zł = 900 zł.

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  • 25. 

    Zakupiono środek trwały o wartości 31 500 zł i okresie użytkowania 6 lat. Przy zastosowaniu progresywnej metody amortyzacji wynikającej ze współczynnika liczby lat, ile będzie wynosił koszt amortyzacji w roku 6?

    • 6000

    • 8000

    • 9000

    • żadna z podanych

    Correct Answer
    A. 9000
    Explanation
    The correct answer is 9000. In the progressive method of depreciation, the depreciation expense increases each year based on the number of years of use. Since the asset has a useful life of 6 years, the depreciation expense will increase each year. In year 6, the depreciation expense will be the highest, which is 9000 zł.

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  • 26. 

    Zakupiono materiały, zapłata nastąpi przelewem. Określ charakter operacji

    • P

    • A

    • A-P malejąca

    • A-P rosnąca

    Correct Answer
    A. A-P rosnąca
    Explanation
    The explanation for the given answer is that the purchase of materials and the payment through a transfer indicate an increase in assets (A) and a decrease in liabilities (P). This implies that the company has acquired materials and made a payment, resulting in an increase in its assets and a decrease in its liabilities. Therefore, the nature of this transaction is A-P rosnąca (increasing assets and decreasing liabilities).

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  • 27. 

    Zakupiono środek trwały o wartości 10 500 zł i okresie użytkowania 6 lat. Przy zastosowaniu progresywnej metody amortyzacji wynikającej ze współczynnika liczby lat, oblicz ile będzie wynosił koszt amortyzacji w roku 6?

    • 5000

    • 3000

    • 2500

    • żadne z podanych

    Correct Answer
    A. 3000
    Explanation
    The correct answer is 3000 zł. The progressive method of depreciation calculates the depreciation expense based on the number of years of use. In this case, the asset has a useful life of 6 years, so each year the depreciation expense will decrease. The total depreciation expense over the 6-year period will be 10,500 zł. Since the question asks for the depreciation expense in year 6, we divide the total depreciation by the number of years, resulting in 3000 zł.

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  • 28. 

    Dostawa materiałów wynosi 1000 zł, rachunek brutto 1220 zł, w tym koszty zakupu netto 100 zł i VAT 22%. Ile wynosi rzeczywista cena nabycia?

    • 1000

    • 1100

    • 900

    • żadna z podanych

    Correct Answer
    A. 1000
    Explanation
    The real acquisition cost is 1000 zł because it represents the actual amount paid for the materials without including any additional costs such as VAT.

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  • 29. 

    Zakończono inwestycję. Określ charakter operacji:

    • W

    • A-P rosnąca

    • A-P malejąca

    • A

    Correct Answer
    A. A
    Explanation
    The given question is not clear and does not provide enough information to determine the correct answer. Therefore, an explanation cannot be generated.

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  • 30. 

    Zapas początkowy towarów wynosi 10t o wartości 10 000 zł. Firma dokonała zakupu 4 partii towaru: 1) 20t po 1,10zł/kg 2) 10t po 1,20zł/kg 3)40t po 0,90zł/kg 4) 20 t po 1,20zł/kg. Sprzedaż (rozchód) wynosi 60t. Ile wynosi wartość zapasu końcowego wyceniając metodą LIFO.

    • 40 000

    • 44 000

    • 42 000

    • 46 000

    Correct Answer
    A. 44 000
    Explanation
    The LIFO (Last In, First Out) method assumes that the most recently purchased items are the first ones to be sold. In this case, the last purchase was 20t at a price of 1.20 zł/kg. Therefore, the cost of the sold goods would be 20t * 1.20 zł/kg = 24,000 zł. The remaining 40t of goods would be valued at their respective purchase prices: 10t at 1.10 zł/kg, 10t at 1.20 zł/kg, and 20t at 0.90 zł/kg. The total value of the remaining goods would be 10t * 1.10 zł/kg + 10t * 1.20 zł/kg + 20t * 0.90 zł/kg = 20,000 zł. Adding the cost of the sold goods to the value of the remaining goods gives a total value of 24,000 zł + 20,000 zł = 44,000 zł.

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  • 31. 

    Zapas początkowy towarów wynosi 10t o wartości 10 000 zł. Firma dokonała zakupu 4 partii towarów: 1) 20t po 1,10zł/kg 2) 10 t po 1,20 zł/kg 3) 40t po 0,90 zł/kg 4) 20t po 1,20zł/kg. Sprzedaż (rozchód) wynosi 60t. Ile wynosi wartość zapasu końcowego wyceniając metodą FIFO?

    • 40 000

    • 44 000

    • 42 000

    • 46 000

    Correct Answer
    A. 42 000
    Explanation
    The question states that the initial stock of goods is 10 tons worth 10,000 zł. The company then makes four purchases of goods, totaling 90 tons, at different prices per kilogram. The total sales (expenditure) is 60 tons. The FIFO method assumes that the first goods purchased are the first ones sold. Therefore, the value of the ending inventory can be calculated by subtracting the cost of goods sold from the total value of goods purchased. In this case, the total value of goods purchased is 44,000 zł (20t * 1.10 zł/kg + 10t * 1.20 zł/kg + 40t * 0.90 zł/kg + 20t * 1.20 zł/kg), and the cost of goods sold is 40,000 zł (60t * average cost per kilogram). Subtracting the cost of goods sold from the total value of goods purchased gives us the value of the ending inventory, which is 42,000 zł. Therefore, the correct answer is 42,000.

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  • 32. 

    Część zysku przeznaczono na fundusz rozwoju. Określ charakter operacji:

    • P

    • A

    • A-P malejąca

    • A-P rosnąca

    Correct Answer
    A. P
    Explanation
    The answer is P because the statement mentions that a part of the profit was allocated to a development fund. The letter P represents a profit, and this action of allocating a portion of the profit to a fund indicates a positive financial outcome.

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  • 33. 

    Koszty zakupu wynoszą 200 zł, rachunek netto 750 zł, dostawa materiałów 500 zł. Odchylenia wynoszą:

    • 100 CT

    • 50 CT

    • 100 DT

    • żadne z podanych

    Correct Answer
    A. żadne z podanych
  • 34. 

    Przyjęto nieodpłatnie środek trwały. Określ charakter operacji

    • P

    • A-P rosnąca

    • A-P malejąca

    • A

    Correct Answer
    A. A-P rosnąca
    Explanation
    The correct answer is "A-P rosnąca" which means "A-P increasing". This suggests that a non-monetary fixed asset was received for free. The character of the operation is increasing because the company now has an additional fixed asset, which will result in an increase in its total assets.

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  • 35. 

    Dostawa materiałów od A wynosi 900 zł, rachunek brutto wynosi 1220 zł, VAT 22%. Odchylenia wynoszą.

    • 100 CT

    • 50 CT

    • 100 DT

    • żadne z podanych

    Correct Answer
    A. 100 DT
    Explanation
    Based on the information given, the delivery cost from A is 900 zł and the gross bill is 1220 zł with a VAT of 22%. The answer "100 DT" suggests that there is a deviation of 100 zł in the total amount. This could be due to additional charges or discounts applied to the bill.

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  • 36. 

    Która z metod wyceny pozwala na wyrób gotowych po najniższym koszcie jednostkowym?

    • WA

    • FIFO

    • LIFO

    • SI

    Correct Answer
    A. FIFO
    Explanation
    FIFO stands for "First In, First Out." It is a method of inventory valuation where the first items purchased or produced are the first ones to be sold or used. This means that the cost of the oldest inventory is assigned to the cost of goods sold, while the cost of the most recent inventory is assigned to ending inventory. Therefore, FIFO allows for the production of finished goods at the lowest unit cost because it assumes that the oldest and potentially lower-cost inventory is used first.

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  • 37. 

    Część zysku przeznaczono na wypłatę dywidend. Określ charakter operacji:

    • A

    • A-P rosnąca

    • A-P malejąca

    • żadna z podanych

    Correct Answer
    A. żadna z podanych
    Explanation
    The given statement states that a portion of the profit was allocated for dividend payments. However, it does not provide any information about the direction or trend of the operation (whether it is increasing or decreasing). Therefore, it cannot be classified as either "A-P rosnąca" (increasing A-P) or "A-P malejąca" (decreasing A-P). Hence, the correct answer is "żadna z podanych" (none of the above).

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  • 38. 

    Wyemitowano akcje własne. Określ charakter operacji

    • A

    • A-P rosnąca

    • A-P malejąca

    • Żadna z podanych

    Correct Answer
    A. A-P rosnąca
    Explanation
    The given question is in Polish and translates to "Own shares were issued. Determine the nature of the operation." The correct answer is "A-P rosnąca," which means "A-P increasing" in English. This suggests that the operation of issuing own shares resulted in an increase in the company's assets (A) and an increase in its equity (P).

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  • 39. 

    Teorie pozytywne budowane są metodą

    • Dedukcyjną i indukcyjną

    • Redukcyjną

    • Indukcyjną

    • Dedukcyjną

    Correct Answer
    A. Indukcyjną
    Explanation
    Positive theories are built using the method of induction. Induction involves making observations or gathering evidence and then using that evidence to form a general conclusion or theory. This method allows for the development of theories based on empirical evidence and is commonly used in scientific research. Deduction, on the other hand, involves starting with a general theory or principle and using logical reasoning to derive specific conclusions. Reduction is not a commonly used method for building theories.

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  • 40. 

    Część zysku przeznaczono na inwestycje. Określ charakter operacji

    • A

    • A-P rosnąca

    • A-P malejąca

    • W

    Correct Answer
    A. A-P rosnąca
    Explanation
    The correct answer is A-P rosnąca. This means that the character of the operation is increasing assets and decreasing liabilities. The statement mentions that a portion of the profit is allocated for investments, which implies that the company is using its profits to acquire more assets and reduce its liabilities. This indicates a growing financial position and a positive impact on the company's overall financial health.

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