1. As a general rule the founders and participants:
a) are responsible for the debts of the legal entity
b) are not liable for the debts of the legal entity
c) for failure of the property of a legal entity subsidiary (additional) liability may be imposed on the general partners (in full partnership) or owners of property agencies or state-owned enterprises
2. An enterprise as a legal person has the following features:
a) the existence of a separate property
b) is responsible for the obligations of all its assets
c) has no right to be a plaintiff in court
d) acting on their own economic circulation on its own behalf
3. Which legal forms constituent document is only the charter?
a) a limited liability company
b) general partnerships
b) unitary enterprises
d) limited partnerships
4. What legal form describes the situation: "along with participants carrying out on behalf of business and be responsible for its obligations with their property, there are one or more participants, associated with its activities, bearing the risk of losses within the amount of contributions and participates in the business "
c) Production Cooperative
d) a limited partnership
5. Specify the maximum share of the share capital that may be the nominal value of preferred shares issued by JSC? a) 5% b) 10% c) 25% d) 50%
6. JSC establish a reserve fund:
a) not less than 15% of the share capital
b) not less than 5% of the share capital
c) in any size, the minimum size of the reserve fund is unlimited
7. A preferred share with nominal value of 9,000 rubles., Dividend rate of 9% per annum costs 10,200 rubles. Is it advisable to buy it? Specify what the maximum price is worth paying for it today, if the average interest on deposits in banks of 8% per annum?
a) Yes, the highest price = ___ b) No, the maximum price = ________
8. A preferred share with a par value of 7,000 rubles., Dividend rate of 9% per annum acquired by the investor for 7420 rubles., 3 years later sold for 7300 rubles. To determine the final yield of the stock.
a) 7.95% b) in 8.43%) 9.03% d) 8.49%
9. Fixed assets include:
g) machinery and equipment
10. The cost of fixed assets at the beginning of the year - 35 mln. Rub., At the end of the year - 41 mln. Rub., Introduced a year of fixed assets in the amount of - 14 million. Rub., Dropped out for a year, plant and equipment amounting to - 8,000,000. rub. Calculate the rate of disposal of fixed assets.
a) 0.368 b) 0.211 in) 0.341) 0.229
11. The initial cost of the equipment 280 thousand. Rub., The useful life - 9 years are depreciated straight-line method. Determine the ratio of wear and tear after 5 years of operation (at the beginning of the seventh year).
a) 55.6% B) 75.0% B) 62.5%
12. Amortizatsiya- this:
a) compensation for natural depreciation b) the method of valuation of depreciation
c) the cost of maintaining fixed assets in working d) depreciation
13. The turnover ratio of current assets shows:
a) the amount of working capital is attributable to the ruble of products sold;
b) the amount of profit per 1 ruble of current assets;
c) the number of revolutions of working capital for the analyzed period.
14. The cost of fixed assets at beginning of year -240 000 000. Rub., At the end of the year -280,000,000. Rub., The cost of manufactured products for the year - 340 mln. Rubles. Calculate the capital intensity of production.
a) 0.706 b) 0.764 in) 0.824 g) 1,308