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Lista subiectelor aferente testului Test nr.

1 Bila

Balance sheet: structure, elements, deni ons, classica ons

Intrebarea 1 (Gril cu un singur rspuns corect)

Advance payments to inventories suppliers are presented in the balance sheet as:
A Receivables
B Current liabili es
C Prepaid expenses
D Inventories
E Deferred income

Intrebarea 2 (Elemente pe categorii)

Subiect:23103

Identify the correct category in the balance sheet for each of the following items:

ELEMENTE

Land
Customers
Cash at bank
Goods for resale
Employee-related claims
Prepaid expenses
Letters of credit
Reserves
Share capital
Suppliers
Bank loans
Provisions for litigation

12 elemente

Raspuns corect:
(in ordine alfabetica a elementelor)

Elementul "Bank loans" face parte din categoria "LIABILITIES" (punctaj 8.33%)
Elementul "Cash at bank" face parte din categoria "ASSETS" (punctaj 8.33%)

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Elementul "Customers" face parte din categoria "ASSETS" (punctaj 8.33%)
Elementul "Employee-related claims" face parte din categoria "ASSETS" (punctaj 8.33%)
Elementul "Goods for resale" face parte din categoria "ASSETS" (punctaj 8.33%)
Elementul "Land" face parte din categoria "ASSETS" (punctaj 8.33%)
Elementul "Letters of credit" face parte din categoria "ASSETS" (punctaj 8.33%)
Elementul "Prepaid expenses" face parte din categoria "ASSETS" (punctaj 8.33%)
Elementul "Provisions for litigation" face parte din categoria "LIABILITIES" (punctaj 8.33%)
Elementul "Reserves" face parte din categoria "OWNERS' EQUITY" (punctaj 8.33%)
Elementul "Share capital" face parte din categoria "OWNERS' EQUITY" (punctaj 8.33%)
Elementul "Suppliers" face parte din categoria "LIABILITIES" (punctaj 8.33%)

Intrebarea 3 (Gril cu rspunsuri multiple)

The following items are assets:


A Long term granted loans
B Deferred income
C Sundry debtors
D Sundry creditors
E Revalua on reserves

Intrebarea 4 (Gril cu rspunsuri multiple)

Which of the following inventories are the result of acquisi ons from third par es:
A Goods for resale
B Finished goods
C Raw materials
D Residual products
E Semi-nished goods

Intrebarea 5 (Ordonare)

Sort the following non-current assets by their increasing liquidity:


7) Shares in aliated en es
4) Land
5) Vehicles
3) Advance payments for intangible assets
1) Forma on expenses
2) Concessions
6) Furniture

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Intrebarea 6 (Gril cu un singur rspuns corect)

The following informa on is extracted from the nancial statements (lei): non-current assets 70.000, e
forma on expenses 30.000, share capital 40.000, revenues from services rendered 50.000, interest inc
6.000, reserves 7.000, long term liabili es 8.000, deprecia on of non-current assets 4.000. The value o
A 88.000 lei
B 96.000 lei
C 33.000 lei
D 35.000 lei
E 100.000 lei

Intrebarea 7 (Gril cu un singur rspuns corect)

Development costs are presented in the nancial statements as follows:


A Balance sheet items: owners' equity
B Balance sheet items: tangible assets
C Balance sheet items: intangible assets
D Income statement items: opera ng expenses
E Income statement items: nancial expenses

Intrebarea 8 (Gril cu un singur rspuns corect)

The following informa on is extracted from the nancial statements (lei): non-current assets 70.000, e
forma on expenses 30.000, share capital 40.000, revenues from services rendered 50.000, interest inc
6.000, reserves 7.000, long term liabili es 8.000, deprecia on of non-current assets 4.000. The total v
A 88.000 lei
B 96.000 lei
C 33.000 lei
D 35.000 lei
E 100.000 lei

Intrebarea 9 (Elemente pe categorii)

Subiect:23110

Classify the following assets in their respective balance sheet categories:

ELEMENTE

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Plant and machinery
IT equipment
Advance payments to the suppliers of tangible assets
Licenses
Buildings
Goods for resale
Customers
Cash at hand
VAT receivable
Fiscal stamps
Shares acquired for speculative purposes
Advance payments to suppliers of raw materials
Prepaid rent

13 elemente

Raspuns corect:
(in ordine alfabetica a elementelor)

Elementul "Advance payments to suppliers of raw materials" face parte din categoria "CURRENT ASS
(punctaj 7.69%)
Elementul "Advance payments to the suppliers of tangible assets" face parte din categoria "NON-CUR
ASSETS" (punctaj 7.69%)
Elementul "Buildings" face parte din categoria "NON-CURRENT ASSETS" (punctaj 7.69%)
Elementul "Cash at hand" face parte din categoria "CURRENT ASSETS" (punctaj 7.69%)
Elementul "Customers" face parte din categoria "CURRENT ASSETS" (punctaj 7.69%)
Elementul "Fiscal stamps" face parte din categoria "CURRENT ASSETS" (punctaj 7.69%)
Elementul "Goods for resale" face parte din categoria "CURRENT ASSETS" (punctaj 7.69%)
Elementul "IT equipment" face parte din categoria "NON-CURRENT ASSETS" (punctaj 7.69%)
Elementul "Licenses" face parte din categoria "NON-CURRENT ASSETS" (punctaj 7.69%)
Elementul "Plant and machinery" face parte din categoria "NON-CURRENT ASSETS" (punctaj 7.69%)
Elementul "Prepaid rent" face parte din categoria "PREPAID EXPENSES" (punctaj 7.69%)
Elementul "Shares acquired for speculative purposes" face parte din categoria "CURRENT ASSETS" (p
7.69%)
Elementul "VAT receivable" face parte din categoria "CURRENT ASSETS" (punctaj 7.69%)

Intrebarea 10 (Gril cu un singur rspuns corect)

Rent paid and recorded in the current nancial year for the next nancial year is presented in the bala
A Receivables
B Current liabili es
C Prepaid expenses
D Inventories
E Prepaid/deferred income
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