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1 Bila
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
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%)
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)
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
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
Subiect:23110
ELEMENTE
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%)
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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