Accounting and analysis of bankruptcies. Test IMEI.

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Uploaded: 22.01.2016
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Exercise 1
TEST №1
The accounting policies are:
1) property isolation, the sequence of applying the accounting policies, diligence;
2) property isolation, the sequence of applying the accounting policies, prudent, rules of accounting;
3) a system of knowledge regulatory framework governing accounting.
TEST №2
When you join the organization of possible bankruptcy to another, more financially stronger organization-tion are:
1) connection and separation balance sheet;
2) connecting the balance;
3) the separation balance sheet;
4) periodic balance.
TEST №3
When an organization is under the explicit bankruptcy are:
1) the balance of the rehabilitated;
2) liquidation balance sheet;
3) periodic balance.
TEST №4
When an organization is not in the stage of bankruptcy explicitly are:
1) the balance of the rehabilitated;
2) liquidation balance sheet;
3) periodic balance.
TEST №5
The Office of the possible bankruptcy are:
1) connection and separation balance sheet;
2) connecting the balance;
3) the separation balance sheet;
4) periodic balance.
Task 2
TEST №1
By the bankruptcy procedures include:
1) observation, financial rehabilitation, external administration, bankruptcy proceedings;
2) observation, financial rehabilitation;
3) external control, bankruptcy proceedings.
TEST №2
Competitive mass liquidation balance is:
1) assets that can give real money of the enterprise;
2) all of the assets of the enterprise;
3) claims of creditors.
TEST №3
Goodwill represents:
1) the difference between the value of the business as a whole and the sum of all its individual components of assets;
2) the difference between the value of assets of the company and its obligations;
3) the difference between the value of non-current and current assets.
TEST №4
Sanitation is:
1) The system of measures undertaken to prevent bankruptcy;
2) a system of measures undertaken to improve the solvency;
3) liquidity ratio of assets.

Additional information

TEST №5
From the date of the introduction of procedures to monitor the effects of the following occur:
1) abolished the payment of dividends and other payments on equity securities;
2) carried out rehabilitation procedures;
3) bankruptcy proceedings are conducted.
Activity 3
TEST №1
Grouping the costs of the enterprise in the financial statements as follows:
   1) costs of operating activities, selling and administrative expenses, and other costs;
   2) the costs of operating activities, selling and administrative expenses, and other costs; extraordinary expenses;
   3) regulated and unregulated expenses.
TEST №2
The settlement agreement may include the following conditions:
1) a delay or installment performance of obligations, assignment of rights of claim of the debtor;
2) the fulfillment of the obligations of the debtor by third parties, with discount debt stock exchange requirements;
3) all of the above conditions.
TEST №3
Upon the sale of the company in connection with the bankruptcy of the monetary obligations and mandatory payments to the debtor:
1) is not included in the enterprise;
2) are recorded as assets of the company;
3) are recorded as liabilities of the company.
TEST №4
The authorized capital can be used in case of:
1) failure in liquid assets of an enterprise;
2) insufficiency of funds of an enterprise;
3) is not used.
TEST №5
Cash remaining after repayment obligations upon the liquidation of the enterprise shall be credited:
1) the authorized capital;
2) to the accounts of accounting of funds;
3) to the accounts of the account of calculations with the founders.
A total of 6 tasks.

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