QUESTION. Which of the following governs the legal framework, depreciation charges at the enterprise

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a. financial right;

b. tax code;

in. business plan of the enterprise;

g. the charter of the enterprise.

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QUESTION. With a decrease in production, fixed costs:

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a. increase to a greater extent

b. do not change

in. decrease more

d. increase proportionally

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QUESTION. The main assets of the enterprise are:

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a. means of production that are used in a number of production cycles and transfer their value to finished products when they are put into operation;

b. means of production that are used in a number of production cycles and transfer their value to finished products in parts;

in. means of production that are used in one production cycle, but transfer their value to the finished product in parts;

d. There is no correct answer.

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QUESTION. The residual value of fixed assets is:

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a. original or replacement cost of fixed assets minus depreciation;

b. replacement cost of fixed assets;

in. the initial or replacement cost of fixed assets plus the amount of depreciation;

d. There is no correct answer.

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QUESTION. This year the company purchased a machine for 10 million rubles. with a service life of 4 years, how will its net profit change at the end of the year, other things being equal?
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a. Will not change
b. will decrease by 2.5 million rubles;

in. will decrease by 12.5 million rubles.
will decrease by 10 million rubles.

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QUESTION. What is Gross Margin:
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a. gross profit divided by equity and debt
b. revenue less all production costs plus depreciation
in. gross profit divided by revenue
EBITDA divided by revenue

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QUESTION. Non-operating expenses do not include:

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a. losses from natural disasters, fires, accidents, etc.b. losses from marriage. penalties, fines transferred to the budget. negative exchange differences from the revaluation of property, the value of which is expressed in foreign currency

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QUESTION. Profit is:

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a. excess of cash income over cash expenditures;

b. the difference between price and cost;

in. the difference between revenue and costs;

d. part of the added value created as a result of the sale of goods, the performance of work and the provision of services.

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QUESTION. Profit planning uses:

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a. direct counting method; b. indirect method;

in. financial method; d. predictive method.

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QUESTION. Main factors of profit growth:

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a. increase in sales proceeds;

b. growth of investments directed to environmental purposes;

in. growth of investments in fixed assets;

d. improving product quality.

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QUESTION. The profit planning direct account method is applied:

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a. to determine the influence of individual factors on the planned profit;

b. with a wide range of products;

in. with a small range of products.

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QUESTION. The analytical method of profit planning is applied :

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a. to determine profit maximization factors;

b. with a small range of products;

in. as an addition to the direct method in order to verify and control it;

g. with a large number of products.

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QUESTION. The strength of the production lever (its effect) is defined as the ratio:

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a. profit from sales to revenue reduced by variable costs;

b. sales proceeds (minus variable costs) to sales profit;

in. the result from the sale after the reimbursement of variable costs to the profit of the organization;

d. proceeds from the sale of products (minus fixed costs) to net profit.

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QUESTION. Profit is:

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a. excess of cash income over cash expenditures;

b. the difference between price and cost;

in. cash received from the sale of products;

d. part of the added value created as a result of the sale of goods, the performance of work and the provision of services.

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QUESTION. Main factors of profit growth:

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a. increase in sales proceeds;

b. growth of investments directed to environmental purposes;

in. growth of investments in fixed assets;

d. prices for procured material values;

e. improving product quality.

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QUESTION. The strength of the production lever (its effect) is defined as the ratio:

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a. profit from sales to revenue reduced by variable costs;

b. sales proceeds (minus variable costs) to sales profit;

in. the result from the sale after the reimbursement of variable costs to the profit of the organization;

d. proceeds from the sale of products (minus fixed costs) to net profit.

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QUESTION. Accounting policy for tax purposes consists of:

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a. technical and methodological aspects;

b. organizational and methodological aspects;

in. organizational, technical and methodological aspects.

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QUESTION. The company’s current assets include…

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a. material resources b. accounts payable

in. fixed assets d. intangible assets

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