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CAPITOLUL 6

FINANTE PRIVATE

251. The basic components of financial management are:

a) decisions and financial operationslb) financial instruments;c) the basic rules;d) long-term objectives, medium and short;e) management methods.

252. The basic criteria of financial management are:a) management;b) saving;c) functional autonomy and efficiency;d) solvency;e) provision.

253. Financial management optimal requires compliance with basic rules:a) the maturify of the source of funding to be superior or at least equal to the life of the asset

created on account thereof;b) the maturity of the funding source is less than the life of the asset created on account thereof;c) the maturity of the source of funding equal to mandatory life of the asset created on accountthereof;d) the commercial credit granted to bind customers less than the commercial credit received fromsuppliers;e) developmstt zurd diversification tluough new investment ounpary as loug as thc expectedretum is lower than the cost of capital for them to use for funding.

254. Tbe pusitive furancial leverage of debt oecurs when:a) financial return is greater than or cqual to cconomic profitability;b.) economic profitability ratc is higher than thc weighted average cost of capital;c) eccnomic profitabili{, rate is higher than the cost of borrowed capital;d) Iinancial re[urr exuusds lhu uost uf uapital ratc luzur;e) tinancial return exceeds the weighted averagc cost ol uapital rate.

255. The capital of the company, after nature, is divided into:a) rcal capital and ongoing capital;b) real capital and social capital;c) financial capital and real capital;d) equity aud pclrranent capital;e) permanent capitai and financiai capital.

256. 'l he total capital of the enterprise include:a) ioans and equity plus short-term debt;b) permanent capital plus loans and accounts payable;c) financial liabilities plus equity;d) equitl'pius long term loans, medium and short;e) assets minus current assets.

257 . ReaI caprtal of the company is reflected in:a) balance sheet;b) profit or loss;

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/c) general activity budget;

d) budget activity treasury;e) budget investment activitY'

258. The total capital, by use, has the following structure:

a) share capital; reserves, results, equlty; assets; current assets;

b) reserves, results, equity; medium and long term loans; assets; current assets;

"j to*r and accounts payabte; medium and long term loans; reserves, results, equity; capital;

d) loans and accounts payable; medium and long term loans; assets; current assets;

e) fixed assetsl current assetsl

2|g.Thepermanent capital of the enterprise include:a) loans and equity plus short-term debt;

b) equity capital plus group premiums, reserves, results and equity;

c) equify plus loans and medium and long-term debt;d) minus total capital loans and medium and long-term debt;

e) total capital minus capital.

260. Fixed assets are known as:

a) stable resources;b) filancial assets;

c) sustainable use;d) fu<ed assets:

e) non-depreciable items.

261. Net working capital is equal to:a) equity minus net assets;

b) permanent capital minus net assetslc) Net current assets minus total liabilities;d) current assets minus debt in the medium and long term;e) total assets minus financial liabiiities.

262.The factory is known:- capital:90,000 lei;- Equity: 105,000 lei;- Loans and short-term debt: 50,000 lei;- Loans and medium and long-term debt:70,000 lei;- Net fixed assets: 165,000 lei;- Current assets:60,000 leiThen, the value of net working capital would be:a) i5,000 lei;b) 10,000 tei;c) 20,000 lei;d) 35,000 lei;e) 45,000 lei.

263. There is method to increase capital:a) the issuance ofnew shares;b) debt conversion;c) the payment of dividends in shares;d) the issuance ofcorporate bonds;e) incorporation of reserves or retained earnings.

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264.There is short-term borrowing instrument:a) cash loans;b) trade credit providers;c) advances received from customers;d) credits based on trade receivables;e) the credit bonds;

265. Financial leasing rate consists of:a) depreciation rate and the benefit agreed by the contracting parties;b) the depreciation and leasing interest;c) leasing interest and benefit established by the contracting parties;d) share of the value of the asset and the lease interest;e) share of the value of the asset and a benefit as determined by the Contracting Parties.

266. Payment of dividends in shares has the effect:a) Short-term debt reduction;b) increase in short-term debt;c) capital reduction;d) reduction of equity;e) aggregation party capital of the acquired company.

267 -Ftlghrs Award arise if the capital inerease is made by the following process:a) the issuancc ofnew shares;b) debt conversion;c) the payment of dividends in shares;d) incorporation of reserves or retained earnings;e) partial or total absorption of anothcr company.

268. Mortgage as a way to guarantee loans contracted by companies consists of:a) movable assets without their disposition;b) movable with dispossession;c) machines and tools;d) shares and bonds;e) the definition of immovable property or destination.

269. The reserve fund is established by:a) each year levy a gross profit rate of 5% until il reuches 20Yo of the share capital;b) take each year a net profit rate of 5%a until it reaches 20Yo of the share capital;c) take each year a gross profit rate of 10% until it reaches 20o/o of the share capital;d) the taking of gross profit each year of a quota of 20Yo until it reaches 5a/o of share capital;e) ievy in each year of thc net profit of a share of 20Yo until it reaches 5oA ofshare capiial.

270. A limited liability company shall issue 400,000 bonds with nominal value of 2.5 lei andissue price of 2.3 lei. The interest rate is Soh per annum ancl the bond loal period is 10 ycars. I1 tliscase, knowing that reimbursement is equal installments in the third year annuity will be:

a) 172,000 lei;b) tr64,000Iei;c) 100,000 lei;d) 200,000lei;e; 700"000 lei.

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/ 27I. depreciation of fixed assets appea"r as:

a) shorten the use offixed assets;

b) shorten the investment cost recovery;c) reduction of the value of goods destined to ser+'e the enterprise's activity a period of

tinae (over one year) and are gradually consurredld) reduction of the net book value;e) reducing production costs.

2T2.Depreciation is a complex process resulted in:a) gradual decline in the value of assets;

b) loss of residual value of fixed assets;

c) reducing the input value of fixed assets;

d) reducing the average arurual value of fixed assets;

e) gradual decrease of utilify assets.

273. According to the Intemational Accounting Standards amortization is:

a) use the term depreciation of the value of sustainable assets;

b) the systematic allocation of the depneciable amount of an asset over its remaininguseful lif'e;

c) measuring the physical and moral depreciation of depreciable assets;

d) the process of recovering the value of investments made and put into service;e) financing the renovation of property, plant.

274- Amongthe defining elements of any damping system include:a) residual value:b) the amount of the revaluation;c) depreciated value;d) {he trmur[izud value;c) thc annnal nverage.

275-In R.omania, the amortized value can bc:a) net booli value or input value;b) entry value reduced by the estimated residual value or net book value;c) Input valuc inurcascd b_y thc auruuul uf rupairs ul' nct boolt value;d) Net book value minus the residual rralue or input value;c) the entry value reduced by depreciation based or nct bouk value.

276.In Romania, the normal operational are:a) indicative operators the freedom to establish, amortized durations greater or less:b) compulsory for operators of state-owned or majority state;c) established by government decision, the companies having the normal choice of operatingsystem within the limits provided in the catalog beaches years;d) mandatory, but operators are able to reduce them anytime without restriction, if thephenomenon is looming obsolescence;e) mandatory only when used the straight.

277 . Depreciation rules used by traders can be:a) analytical;b) aggregated groups ofassets as classified at national level;c) aggregate homogenous subgroups of fixed assets;d) specific branches or lields;

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.= -::]:::::::::]- : :: t:

/ e) shared the equipment participating in the same product or service./278.In our country, assets are amortized as follows:a) intangible assets, including goodwill over the useful but not more than 5 years;b) fixed assets by using one of the following neodes: linear depreciation and amortizationdirninishing, accelerated depreciation;c) land by shaight-line depreciation;d) financial assets accelerated depreciation;e) building the system progressively over a period of up to 40 years.

279. An enteqprise has purchased an asset on 16.12.2012 worth 100,000 lei, with a lifetime of 8years from 2013 for which depreciation applies balance method:Quotas are calculated proportional damping:a) 9375.00000 RON since 3rd year;b) 8437.50000 RON since the 4th year;c) 7910.15625 RON since the Sth year;d) 7910.15625 RON since the 6thyear;e) 8898.90500 RON since the Tthyear;

280. Formation expenses are amortized over a period of:a) not exceeding 3 years;b) at ieast 5 years;c) no more than 5 years;d) 5 years;e) minimum 3 years.

281- Conrputr:r softwerrq,: dc:yq:lspe,d or accluired pays off:a,) depending or1 thc dcgrcc r_rf wear:b1 dcpending on the degree ofobsolescence:c) according to the probable duration of use, however, may not exceed 5 years;d) 5 years;e) the expected durafion of their use by the entity holding them.

282' The multiplication coefficient provided by law if declining balance method used inRomania for a normal life span of 8 years is:

a) 1.5;b)2;c) 1;

d) 0.s;e) 2.5.

283' For a machine with a value of 60,000 lei and a normal life span of 5 years, the cumulativeredemption of the following four yeals as cligressive damping system usecl in Rornania is:

a) 50,000lei;b) 52,500lei;c) 48,000lei;d) 50,200 lei;e) 55,000lei.

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