MEI. TESTS ANALYSIS OF FINANCIAL STATEMENTS (22 issues)

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Uploaded: 05.08.2011
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Description

Task number 1
Conditions
What is the structured presentation of data on economic activity and financial position of the company?


international accounting standards

business analysis

financial statements

balance

Russian accounting standards

Task number 2
Conditions
What types of financial statements are governed by International Financial Reporting Standards (IFRS)?


Balance sheet, income statement, statement of cash flows, statement of changes in equity, accounting policies, explanatory material

The statement of cash flows, statement of changes in equity

The accounting policies, explanatory material

Balance sheet, income statement, annual report, prospectus, statement of cash flows, statement of changes in equity, accounting policies, explanatory material

Balance sheet, income statement, annual report, prospectus

Task number 3
Conditions
What are the functions attached to the report (financial statement)?


no specific loads are not, may not take shape

designed for explanation and detailed analysis of the articles described above reports

so that management can learn more about the state of affairs in the organization

drawn up for audits

duplicate the corresponding reports

Task number 4
Conditions
What accounting transactions must be disclosed in the notes to the financial statements under "Accounting policies"?


only standard accounting operations

all used accounting operations as those for which developed and those that are not developed by the relevant accounting standards

specific accounting operations for which there are accounting standards

specific accounting operations for which there are no accounting standards

usual accounting operations

Task number 5
Conditions
What accounting forms corresponding samples determined by the Order of the Russian Finance Ministry of 13.01.2000 № 4N "On forms of accounting organizations"?


4

6

5

2

3

Setting the number 6
Conditions
Complete (the most complete) sentence: "The accounting reporting of the organization should include performance ....".


branches, representative offices, offices that do not have separate balance sheets

branches, representative offices, divisions having separate balance sheets

Units that do not have separate balance sheets

affiliates

offices

Target number 7
Conditions
Details of any age must be presented for each numerical indicator of financial statements?


for the year and the year preceding the accounting

over the last five years

for the year preceding the accounting

the last three years

for the year

Task number 8
Conditions
What form of financial statements of Russian companies has undergone the greatest change with the transition to new accounting standards activity (PBU 4/99)?


f. №3

f. №4

f.№5

f. №2

f. №1

Setting the number 9
Conditions
What form of financial statements has not changed with the transition to the new standards (RAS 4/99)?


f. №2

f. №1

f. №3

f. №5

f. №4

Task number 10
Conditions
How many major partner groups of users of financial information?


4

3

5

7

6

Task number 11
Conditions
Which of the main groups of users of financial information, can analyze all the data management and financial accounting, the financial statements?


State authorities and owners

lenders and buyers

owners and customers

government agencies and non-budgetary funds

Administration and partly owners

Task number 12
Conditions
Who are the external users can be attributed to external users of accounting information with indirect financial interest?


suppliers and buyers

Financial bodies

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