Analysis of financial statements. Test IMEI

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Task 1.

Question 1. What is the structured presentation of data on economic activity and financial position of the company?

1. The analysis of economic activity;

2. Financial Statements;

3. The balance sheet;

4. The international accounting standards;

5. Russian accounting standards.

Question 2. What types of financial statements are governed by International Financial Reporting Standards (IFRS)?

1. The balance sheet, profit and loss account, the annual report, prospectus;

2. The statement of cash flows, statement of changes in equity;

3. Accounting policies, explanatory material;

4. The balance sheet, profit and loss account, the annual report, prospectus, statement of cash flows, statement of changes in equity, accounting policies, explanatory material;

5. The balance sheet, income statement, statement of cash flows, statement of changes in equity, accounting policies, explanatory material.

Question 3. What are the functions attached to the report (financial statement)?

1. no particular load is not carried, they can not be issued;

2. duplicate the corresponding reports;

3. designed for explanations and detailed analysis of the articles described above

reports;

4. to ensure that management can learn more about the state of affairs in

organization;

5. are made for audits.

Question 4: What are the accounting entries required to be disclosed in the notes to the financial statements under "Accounting policies"?

1. Only standard accounting operations;

2. The specific accounting operations for which there are accounting standards;

3. usual accounting operations;

4. The specific accounting operations for which there are no accounting standards;

5. All accounting transactions are used as those for which developed and those that are not developed appropriate accounting standards.

Question 5. How many accounting forms the respective samples are determined by the Order of the Russian Finance Ministry of 13.01.2000 № 4N "On forms of accounting organizations"?

1. 2;

2. 3;

3. 4;

4. 5;

5. 6.

Task 2.

Question 1. Finish (fullest) sentence: "The financial statements of the organization should include performance ....".

1. affiliates

2. missions

3. Units that do not have separate balance sheets;

4. branches, representative offices, divisions, with separate

balance sheets;

5. branches, representative offices, offices that do not have separate

balances.

Question 2. These years some have to be presented for each numerical indicator of financial statements?

1. for the year;

2. for the year preceding the reporting;

3. the last three years;

4. for the year and the year preceding the reporting;

5. the last five years.

Question 3. What form of financial statements of Russian companies has undergone the greatest change with the transition to new accounting standards activity (PBU 4/99)?

1. f. №1;

2. f. №2;

3. f. №3;

4. f. №4;

5. f.№5.

Question 4. What form of financial statements has not changed with the transition to the new standards (RAS 4/99)?

1. f. №1;

2. f. №2;

3. f. №3;

4. f. №4;

5. f.№5.

Question 5. How many major partner groups of users of financial information?

1. 3;

2. 4;

3. 5;

4. 6;

5 7.

Task 3.

Question 1. Which of the main groups of users of financial information, can analyze all the data management and financial accounting, the financial statements?

Additional information

1. The public authorities and non-budgetary funds;

2. administration and partly the owners;

3. The public authorities and property owners;

4. The creditors and buyers;

5. The owners and customers.

Question 2: Which of the non-users can be attributed to external users of accounting information with indirect financial interest?

1. The financial authorities, government statistics, audit

firm;

2. potential investors, banks, suppliers and other creditors;

3. The owners of the founders and the first leaders of the organization;

4. The management and staff;

5. The suppliers and buyers.

Question 3. What forms of financial statements can not be submitted by small businesses?

1. f. №1, p. №3, p. №5;

2. f. №3, p. №2, p. №5;

3. f. №1, p. №4, p. №5;

4. f. №3, p. №4, p. №5;

5. f. №4, p. №5.

Question 4. How many basic techniques of financial analysis you can call?

1. 2;

2. 3;

3. 4;

4. 5;

5. 6.

Question 5. Insert the missing words in the text, in accordance with the meaning of "balance characterizes the assets of the enterprise according to their composition (...) and the sources of education (...)."

1. liability, the asset;

2. liability, liquidity,

3. liquidity of assets;

4. asset liability;

5. The structure, composition.

Task 4.

Question 1. What is the method of financial analysis at which the comparison of each position reporting with the previous period?

1. The vertical analysis;

2. trend analysis;

3. The horizontal analysis;

4. Analysis of relative indicators;

5. Factor analysis.

Question 2. What is the definition of the structure of financial indicators, the identification of the impact of each position reporting on results as a whole?

1. The vertical analysis;

2. trend analysis;

3. The horizontal analysis;

4. Analysis of relative indicators;

5. Factor analysis.

Question 3. What groups are divided indicators form №2 Profit and Loss?

1. Income and expenses from ordinary activities and operating income and expenses.

2. Non-operating revenues and expenses and extraordinary income and expenses.

3. Income and expenses from ordinary activities and extraordinary income and expenses.

4. Operating income and expenses and extraordinary income and expenses.

5. Income and expenses from ordinary activities, operating income and expenses, non-operating income and expenses and extraordinary income and expenses.

Question 4. What does the increase in inventories (give the most complete answer)?

1. enhancing the productive capacity of the organization;

2. the desire at the expense of investment in inventories, cash assets to protect the organization from depreciation under the influence of inflation;

3. about the irrationality of the selected business strategy as a result of which a significant portion of current assets immobilized in stocks whose liquidity may be low;

4. The productive capacity of the organization; the desire by investing in inventory to protect the organization´s assets from money devaluation by inflation;

5. On the irrationality of the selected business strategy as a result of which a significant portion of current assets immobilized in stocks whose liquidity may be low; on enhancing the productive capacity of the organization; the desire by investing in inventory to protect the organization´s assets from money devaluation by inflation.

Question 5. What does the growth of (absolute and relative) of current assets (give the most complete answer)?


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