The document appears to be a collection of excerpts and questions related to business and finance topics. It includes definitions of terms like net profit, stock exchange, and recession. It also discusses company structures, financial statements, strategies, and objectives. Questions cover topics like subsidiaries, joint ventures, sales, profits, costs, and establishing foreign markets.
Báo cáo thực tập thực tế công tác kế toán tại công ty . Nhiệm vụ của kế toán 1 , Công việc kế toán tiền mặt, 1 Mô tả quy trình thực hiện công việc Phương pháp kế toán , Nhận xét ưu, nhược điểm ...
Báo cáo thực tập thực tế công tác kế toán tại công ty . Nhiệm vụ của kế toán 1 , Công việc kế toán tiền mặt, 1 Mô tả quy trình thực hiện công việc Phương pháp kế toán , Nhận xét ưu, nhược điểm ...
Tổng kết những vấn đề mang tính lí luận của công tác tổ chức kế toán tiêu thụ và xác định kết quả kinh doanh.
Đánh giá thực trạng tình hình tổ chức công tác hạch toán tiêu thụ và xác định kết quả tiêu thụ sản phẩm chủ yếu.
Phân tích tình hình tiêu thụ sản phẩm của công ty để thấy được lợi thế cũng như tồn tại trong quá trình tiêu thụ sản phẩm. Từ đó đề xuất những biện pháp cơ bản nhằm đẩy mạnh công tác tiêu thụ sản phẩm.
Đề xuất một số giải pháp chủ yếu nhằm nâng cao chất lượng công tác hạch toán tiêu thụ và xác định kết quả kinh doanh của công ty.
Bài mẫu Khóa luận tốt nghiệp kế toán với đề tài: Kế toán thuế giá trị gia tăng và thuế TNDN tại Công ty TNHH Thương mại và Dịch vụ An Bình. ZALO/TELEGRAM 0917 193 864
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Nhận viết luận văn đại học, thạc sĩ trọn gói, chất lượng, LH ZALO=>0909232620
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Đề tài báo cáo thực tập kế toán bán hàng và kết quả kinh doanh cho các bạn sinh viên tham khảo, bài viết hay đạt điểm số cao với báo cáo thực tập kế toán chúc các bạn thành công
Báo cáo thực tập kế toán doanh thu và xác định kết quả kinh doanhDương Hà
Trong nền kinh tế thị trường, mục tiêu hàng đầu của các doanh nghiệp là tối đa hóa lợi nhuận, mang lại hiệu quả kinh tế cao nhất. Để đạt được điều đó đòi hỏi các nhà quản lý phải có những biện pháp thiết thực trong chiến lược kinh doanh của mình làm thế nào để đạt được kết quả kinh doanh cao nhất. Và tổ chức công tác kế toán là một trong những vấn đề then chốt giúp nhà quản lý biết được tình hình kinh doanh của mình.
Bài tập kế toán tài chính có lời giải bao gồm tổng hợp tất các các loại hình tham khảo bài tập kế toán tài chính ngay xem lời giải tại http://khoaketoanthue.com/
Trong quá trình làm bài, nếu bạn cần thêm đề tài mới mẻ, cần công ty thực tập hoặc cần người viết thuê các bài Báo cáo thực tập, Tiểu luận, luận văn,... Liên hệ với AD qua Zalo: 0934.536.149
Tổng kết những vấn đề mang tính lí luận của công tác tổ chức kế toán tiêu thụ và xác định kết quả kinh doanh.
Đánh giá thực trạng tình hình tổ chức công tác hạch toán tiêu thụ và xác định kết quả tiêu thụ sản phẩm chủ yếu.
Phân tích tình hình tiêu thụ sản phẩm của công ty để thấy được lợi thế cũng như tồn tại trong quá trình tiêu thụ sản phẩm. Từ đó đề xuất những biện pháp cơ bản nhằm đẩy mạnh công tác tiêu thụ sản phẩm.
Đề xuất một số giải pháp chủ yếu nhằm nâng cao chất lượng công tác hạch toán tiêu thụ và xác định kết quả kinh doanh của công ty.
Bài mẫu Khóa luận tốt nghiệp kế toán với đề tài: Kế toán thuế giá trị gia tăng và thuế TNDN tại Công ty TNHH Thương mại và Dịch vụ An Bình. ZALO/TELEGRAM 0917 193 864
Nhận viết luận văn Đại học , thạc sĩ - Zalo: 0917.193.864
Tham khảo bảng giá dịch vụ viết bài tại: vietbaocaothuctap.net
Download giáo trình môn học: Kế toán tài chính 1, cho các bạn sinh viên có thể tham khảo để phục vụ việc học tập
Nhận viết luận văn đại học, thạc sĩ trọn gói, chất lượng, LH ZALO=>0909232620
Tham khảo dịch vụ, bảng giá tại: https://baocaothuctap.net/
Đề tài báo cáo thực tập kế toán bán hàng và kết quả kinh doanh cho các bạn sinh viên tham khảo, bài viết hay đạt điểm số cao với báo cáo thực tập kế toán chúc các bạn thành công
Báo cáo thực tập kế toán doanh thu và xác định kết quả kinh doanhDương Hà
Trong nền kinh tế thị trường, mục tiêu hàng đầu của các doanh nghiệp là tối đa hóa lợi nhuận, mang lại hiệu quả kinh tế cao nhất. Để đạt được điều đó đòi hỏi các nhà quản lý phải có những biện pháp thiết thực trong chiến lược kinh doanh của mình làm thế nào để đạt được kết quả kinh doanh cao nhất. Và tổ chức công tác kế toán là một trong những vấn đề then chốt giúp nhà quản lý biết được tình hình kinh doanh của mình.
Bài tập kế toán tài chính có lời giải bao gồm tổng hợp tất các các loại hình tham khảo bài tập kế toán tài chính ngay xem lời giải tại http://khoaketoanthue.com/
Trong quá trình làm bài, nếu bạn cần thêm đề tài mới mẻ, cần công ty thực tập hoặc cần người viết thuê các bài Báo cáo thực tập, Tiểu luận, luận văn,... Liên hệ với AD qua Zalo: 0934.536.149
The document discusses the benefits of meditation for reducing stress and anxiety. Regular meditation practice can help calm the mind and body by lowering heart rate and blood pressure. Studies have shown that meditating for just 10-20 minutes per day can have significant positive impacts on both mental and physical health over time.
This document outlines the agenda for the Institute of Industrial Engineers' 3rd General Meeting and Industrial Advisory Board meeting. It provides information on the officers of the student chapter, how to join IIE, important upcoming dates including community service events and a plant tour, and how members can participate in fundraising and plant trips.
This document provides a tracking sheet for three student groups to log their progress on creating music videos and related promotional materials. It includes a list of 20 tasks for each group to complete, ranging from background research to planning, production, and presentation of the final materials. The teacher will review each task and assign a color code of red, orange, or green to indicate the quality of work as needs improvement, satisfactory, or excellent. The goal is for each group to receive a green rating on the essential tasks in order to receive a high mark.
The content of this book is a message of love for all humanity. It does not matter how I received this message or where it comes from. You are free to do with it whatever you want; you can ignore it, criticise it, censure it or you can apply it to your own life. This message has been written from the heart for the heart, for your heart. I hope that it will be as useful to you as it has been to me. That it will help you to get to know yourself, awaken your feelings, eliminate your egoistic part, understand the reason why you are here, and the reason why certain things happen to you. It will give you hope, it will help you understand other people better and to love them some day, it will help you understand the world you live in, so that you can turn the biggest misfortune into something useful for your evolution in love. In short, so that you are your true self, free, conscious to be able to experience true love, unconditional love, so that you are happier.
With all my love, for you.
thespirituallaws.blogspot.com
The document discusses the results of a study analyzing the effects of a training program on employee performance. The training program focused on effective communication, customer service skills, and product knowledge. The study found that employees who completed the training demonstrated better customer service interactions, sold more products to customers, and had higher performance ratings from their managers compared to before the training.
The document discusses the history and development of chocolate over centuries. It details how cocoa beans were first used by Mesoamerican cultures before being introduced to Europe, where it became popular in drinks and confections. The document also notes that modern chocolate production methods were established in the 19th century to allow chocolate to be consumed on a larger scale.
This document contains 20 multiple choice questions about managerial economics from chapters 1-4. The questions cover topics such as characteristics of perfect competition, profit maximization, factors that affect demand and supply, determinants of demand, and equilibrium concepts. For each question there are 4 answer options and the correct answers are provided at the end.
This document contains 20 multiple choice questions about managerial economics concepts. The questions cover topics such as characteristics of perfect competition, production and costs, market equilibrium, demand and factors that influence demand. For each set of questions, the answers are provided at the end.
The document contains multiple choice questions related to accounting concepts and financial statements. It tests knowledge of key accounting terms like assets, liabilities, equity, income statement, balance sheet, and accounting equation. It also includes questions about preparing financial statements, accounting adjustments, inventory valuation, accounting errors, and accounting concepts like conservatism and periodic inventory system.
This document contains 60 multiple choice questions related to financial management concepts. The questions cover topics such as shareholders' wealth, objectives of financial management, capital structure, working capital management, capital budgeting techniques, and time value of money calculations. The correct answer is provided for each question to test understanding of fundamental finance principles.
The document contains multiple choice questions testing knowledge of business concepts such as types of businesses, roles and responsibilities within businesses, common business documents, trade and commerce, and international business. Specifically, it covers topics like the different forms of business ownership (sole proprietorship, partnership, corporation), the roles of shareholders, directors and other positions, documents involved in domestic and international trade (invoices, bills of lading), and economic concepts like the three factors of production.
ACCT 5302 Multiple Choice Review Questions and Answers – Exa.docxannetnash8266
ACCT 5302
Multiple Choice Review Questions and Answers – Exam 2
1. The materials purchase budget:
A. is the beginning point in the budget process.
B. must provide for desired ending inventory as well as for production.
C. is accompanied by a schedule of cash collections.
D. is completed after the cash budget.
2. Which of the following budgets are prepared before the sales budget?
A. Option A
B. Option B
C. Option C
D. Option D
3. There are various budgets within the master budget. One of these budgets is the production budget. Which of the following BEST describes the production budget?
A. It details the required direct labor hours.
B. It details the required raw materials purchases.
C. It is calculated based on the sales budget and the desired ending inventory.
D. It summarizes the costs of producing units for the budget period.
4. Tolla Company is estimating the following sales for the first six months of next year:
Sales at Tolla are normally collected as 70% in the month of sale, 25% in the month following the sale, and the remaining 5% being uncollectible. Also, those customers paying in the month of sale are given a 2% discount. Based on this information, how much cash should Tolla expect to collect during the month of April?
A. $281,260
B. $361,260
C. $366,010
D. $393,760
5. Golebiewski Inc. bases its manufacturing overhead budget on budgeted direct labor-hours. The direct labor budget indicates that 4,900 direct labor-hours will be required in November. The variable overhead rate is $8.40 per direct labor-hour. The company's budgeted fixed manufacturing overhead is $78,400 per month, which includes depreciation of $10,290. All other fixed manufacturing overhead costs represent current cash flows. The company recomputes its predetermined overhead rate every month. The predetermined overhead rate for November should be:
A. $22.30
B. $16.00
C. $24.40
D. $8.40
6. The Stacy Company makes and sells a single product, Product R. Budgeted sales for April are $300,000. Gross Margin is budgeted at 30% of sales dollars. If the net income for April is budgeted at $40,000, the budgeted selling and administrative expenses are:
A. $133,333
B. $50,000
C. $102,000
D. $78,000
Using the following information to answer questions 7-11
Justin's Plant Store, a retailer, started operations on January 1. On that date, the only assets were $16,000 in cash and $3,500 in merchandise inventory. For purposes of budget preparation, assume that the company's cost of goods sold is 60% of sales. Expected sales for the first four months appear below.
The company desires that the merchandise inventory on hand at the end of each month be equal to 50% of the next month's merchandise sales (stated at cost). All purchases of merchandise inventory must be paid in the month of purchase. Sixty percent of all sales should be for cash; the balance will be on credit. Seventy-five percent of the credit sales should be collected in the month following the.
This document contains 74 multiple choice questions related to the topic of financial accounting and accounting for consignment. Specifically, it covers topics such as current assets, intangible assets, liabilities, journals, ledgers, trading accounts, profit and loss statements, balance sheets, accounting standards, and the accounting treatment of various consignment transactions from the perspective of both the consignor and consignee. The questions are designed to test the reader's understanding of key accounting concepts and how to record common consignment business transactions according to accounting principles.
FINANCIAL MANAGEMENT,WCM MOST IMPORTANT AND EXPECTED MCQ.pptxcommercemanagement2
This document provides a series of multiple choice questions related to finance and capital structure. It also provides information on joining Telegram and YouTube channels to receive notes, practice questions, and explanations for UGC NET exam preparation in the subjects of commerce and management. Viewers are directed to the YouTube channel "UGC NET AND JRF CLASSES BY AKASH" for explanations and help with any of the multiple choice questions. The document contains 41 multiple choice questions testing various concepts in finance.
This document contains 46 multiple choice questions related to business environment and company accounts. The questions cover topics such as industrial policy resolutions, liberalization and privatization policies, competition acts, fiscal and monetary policies, and concepts related to globalization, the environment, and consumer protection. Sample questions include identifying the act that checks restrictive trade practices, defining features of different economic systems, objectives of planning and competition acts, instruments of monetary policy, and policies pertaining to small scale industries.
This document contains 46 multiple choice questions related to business environment and company accounts. The questions cover topics such as industrial policy resolutions, liberalization and privatization policies, competition acts, fiscal and monetary policies, and concepts in accounting like share capital, premium on shares, amalgamation, absorption, etc. The questions are in a multiple choice format with options for each question.
This document contains a practice test kit for the AMFI Mutual Fund (Advisors) Certification Examination in June 2007 provided by ICICI Prudential Asset Management Company Ltd. It includes a question bank with 48 multiple choice questions testing knowledge of mutual funds, their characteristics, types of funds, investments, risks and performance evaluation.
Q_FIN 571 Final Exam.docFinal ExamPlease provide your answ.docxcatheryncouper
Q_FIN 571 Final Exam.doc
Final Exam
Please provide your answers as follows in the Assignment newsgroup (Excel spreadsheet is preferred):
1. A
2. B
3. B, etc
Chapter 1 The Goals and Functions of Financial Management
Multiple Choice Questions
1. What is the primary goal of financial management?
A) Increased earnings
B) Maximizing cash flow
C) Maximizing shareholder wealth
D) Minimizing risk of the firm
2. The partnership form of organization
A) avoids the double taxation of earnings and dividends found in the corporate form of organization.
B) usually provides limited liability to the partners.
C) has unlimited life.
D) simplifies decision making.
3. Increased productivity due to technology has
A) increased corporations' reliance on debt for capital expansion needs.
B) created larger asset values on the firm's historical balance sheet.
C) made it cheaper (in terms of interest costs) for firms to borrow money.
D) helped to keep corporate costs in check.
4. Insider trading occurs when
A) someone has information not available to the public which they use to profit from trading in stocks.
B) corporate officers buy stock in their company.
C) lawyers, investment bankers, and others buy common stock in companies represented by their firms.
D) any stock transactions occur in violation of the Federal Trade Commissions restrictions on monopolies.
Chapter 2 Review of Accounting
5. When a firm's earnings are falling more rapidly than its stock price, its P/E ratio will:
A) remain the same
B) go up
C) go down
D) could go either up or down
6. The net worth of a firm
A) is usually the same as the firm's market value.
B) is based on current asset costs.
C) is based on current liabilities.
D) none of the above.
7. A statement of cash flows allows a financial analyst to determine
A) whether a cash dividend is affordable.
B) how increases in asset accounts have been financed.
C) whether long-term assets are being financed with long-term or short-term financing.
D) all of the above
8. A firm has $200,000 in current assets, $400,000 in long-term assets, $80,000 in current liabilities, and $200,000 in long-term liabilities. What is its net working capital?
A) $120,000
B) $320,000
C) $520,000
D) none of the above
Chapter 3 Financial Analysis
Multiple Choice Questions
9. The ______________ method of inventory costing is least likely to lead to inflation-induced profits.
A) FIFO
B) LIFO
C) Weighted average
D) Lower of cost or market
10. The Bubba Corp. had net income before taxes of $200,000 and sales of $2,000,000. If it is in the 50% tax bracket its after-tax profit margin is:
A) 5%
B) 12%
C) 20%
D) 25%
11. XYZ's receivables turnover is 10x. The accounts receivable at year-end are $600,000. The average collection period is 90 days (3 months). What was the sales figure for the year?
A) $60,000
B) $6,000,000
C) $24,000,000
D) none of the above
12. A firm ha ...
1. Which of the following is an advantage of corporations relative.docxjackiewalcutt
This document contains 30 multiple choice questions related to accounting concepts and principles. The questions cover topics such as advantages of different business organizations, financial statements, ratios, costing methods, budgeting, and decision making. Correct answers are provided for each question testing understanding of key accounting concepts.
This document discusses key concepts in financial management including:
- The objective of financial management is to increase the market value of a firm's shares.
- Leverage is the major factor that affects a firm's capital structure.
- The cost of retained earnings is defined as the opportunity cost in terms of dividends forgone by withholding funds from shareholders.
- The cost of capital is the minimum rate of return a company must earn to meet expenses of various investors.
1. A _____________ economy has characteristics of both planned and m.docxadolphoyonker
1. A _____________ economy has characteristics of both planned and market economies.
a. capitalist
b. hybrid
c. privatized
d. mixed market
2. A(n) ____________ occurs when the quantity supplied exceeds the quantity demanded.
a. shortage
b. surplus
c. overage
d. demand deficit
3. _____________ exists when an industry has only a handful of sellers, most of which are large.
a. An oligopoly
b. A monopoly
c. Monopolistic competition
d. Perfect competition
4. The _____________ is the pattern of short-term ups and downs in an economy.
a. standard of living
b. business cycle
c. aggregate output
d. balance of payments
5. The _____________ is the amount of money that the government owes to its creditors.
a. aggregate output
b. national debt
c. standard of living
d. business cycle
6. The _____________ is a measure of the prices of typical products purchased by consumers living in urban areas.
a. national debt
b. gross domestic product
c. consumer price index
d. gross national product
7. The law of demand maintains that buyers will purchase more of a product as its price _____________.
a. stays the same
b. fits a person’s personal budget
c. drops
d. rises
8. A _____________ is a period during which aggregate output declines.
a. recession
b. depression
c. favorable balance of trade
d. decade
9. A(n) _____________ is a prolonged and deep recession.
a. depression
b. negative trade balance
c. contraction
d. expansion
10. _____________ are beliefs about what is right and wrong or good or bad.
a. Cultures
b. Motivators
c. Mores
d. Ethics
11. Behavior that conforms to individual beliefs and social norms about what is right and good is referred to as _____________.
a. collusion
b. ethical behavior
c. GAAP
d. social reaction
12. Which statement is false?
a. Fewer and fewer companies are adopting codes of ethics.
b. Some ethical responses can be learned through experience.
c. Social responsibility involves providing quality products and pricing products fairly.
d. More and more companies are adopting codes of ethics.
13. Product advertising that some consumers consider morally objectionable would include such products as ____________.
a. alcohol
b. condoms
c. underwear
d. All of the above.
14. _____________ is using advertising to project a green image without adopting substantive, environmentally friendly changes.
a. Quality control
b. Environmentalism
c. Consumerism
d. Greenwashing
15. When two or more firms agree to collaborate on wrongful acts, it is referred to as ______________.
a. monopolizing
b. brokering
c. collusion
d. consumerism
16. Responding to increased demand with overly steep, and often unwarranted, price increases is called _____________.
a. price matching
b. unit pricing
c. price gouging
d. price fixing
17. The owners of a corporation are the _____________.
a. top managers
b. officers
c. board of directors
d. stockholders
18. Company A purchased Company B. This is an e.
Which of the following is a long run adjustment A. A farmer applies.docxjolleybendicty
Which of the following is a long run adjustment? A. A farmer applies extra fertilizer on his corn crop. B. An American watch manufacturer leaves the watch industry. C. A supermarket hires four additional workers. D. A local bakery lets two of its current employees go. (i.e., reduces its workforce) 2. It is easiest for new firms to enter which of the following market structures? A. pure competition B. monopolistic competition C. oligopoly D. pure monopoly 3. In the short run a firm’s output A. cannot be increased or decreased. B. may be altered by changing the size of its plant and equipment. C. can vary as a result of new firms entering or leaving the industry. D. can vary as a result of using a fixed amount of plant and equipment more or less intensely. E. both B and C are correct. 4. The long-run average total cost curve for some industries, like the U.S. apparel industry, have an extended range of constant returns to scale. This implies that A. neither economies of scale nor diseconomies of scale exist in this industry. B. the U.S. apparel industry is comprised of a very large number of small firms. C. the U.S. apparel industry is comprised of a very small number of very large firms. D. both relatively small and relatively large firms coexist in the U.S. apparel industry. 5. Suppose the total revenue for a firm is $15,000. Explicit costs are $12,000 and normal profit is $4,000. Which of the following is correct? A. Accounting and economic profit both equal $3,000. B. Accounting profit equals $3,000 while economic profit equals $4,000. C. Accounting profit equals -$1,000 while economic profit equals -$5,000. D. Accounting profit equals $3,000 while economic profit equals -$1,000. E. Accounting and economic profit both equal $3,000. 6. Normal profits A. are greater than the opportunity cost to the firm. B. are zero under pure competition in the long run. C. are necessary to keep a firm in the industry in the long run. D. are not included in the firm’s economic costs of production. 7. A business firm has moved its offices to a new location. It must continue to pay $3,000 a month rent for the old office space for six months as long as it remains un-rented; after that its lease will expire and it will not be required to pay any rent. If the firm succeeds in renting the old office before the six months is up, it will not have to pay rent, but it will have to pay $1,000 a month for local utility services. If the firm wants to lose as little as possible (or make as much money as possible), it should rent the old office space for as much as the market will bear provided the monthly rent is above A. $1,000. B. $3,000. C. $4,000. D. $5,000. 8. Marginal product A. is always less than average product. B. diminishes continuously as a firm increases production. C. may initially increase, then diminish, but never becomes zero as a firm increases production. D. may increase, then diminish, and ultimately become negative as a firm increases production. 9. W.
This document discusses key concepts related to income statements, including:
- The income statement is useful for assessing risk and future cash flows. It reports net income over a period of time using either a single-step or multiple-step format.
- Items in the income statement help evaluate past performance and provide a basis for predicting future earnings and cash flows. Limitations include unreliable measurements and judgment in income determination.
- Earnings management, discontinued operations, extraordinary items, comprehensive income and retained earnings are also addressed.
ECO 550 Complete Test Bank for Quizzes and ExamsResearcherClub
This document provides a quiz bank for Managerial Economics (ECO 550) at Strayer University. It includes 20 multiple choice questions covering topics from Chapters 1 and 2 such as microeconomics, profit maximization models, risk and return, net present value, and cost-benefit analysis. It also provides a link to purchase the complete quiz bank.
5
Eco 202 Name ______________________
Exam 2
Spring 2013
Due No Later Than Midnight Sunday April 14
(5 point per day reduction for late submissions)
Multiple Choice: Each of the following questions or incomplete statements is followed by a series of suggested answers or completions. Select the one best response for each question. (1 point each) [This exam has a maximum possible point value of 100 – 44 of these points come from the multiple choice questions, 9 points from fill-in-the-blank questions and 47 of these points come from the essay questions.]
1.
Which of the following is a long run adjustment?
A. A farmer applies extra fertilizer on his corn crop.
B. An American watch manufacturer leaves the watch industry.
C. A supermarket hires four additional workers.
D. A local bakery lets two of its current employees go. (i.e., reduces its workforce)
2.
It is easiest for new firms to enter which of the following market structures?
A. pure competition
B. monopolistic competition
C. oligopoly
D. pure monopoly
3.
In the short run a firm’s output
A. cannot be increased or decreased.
B. may be altered by changing the size of its plant and equipment.
C. can vary as a result of new firms entering or leaving the industry.
D. can vary as a result of using a fixed amount of plant and equipment more or less
intensely.
E. both B and C are correct.
4.
The long-run average total cost curve for some industries, like the U.S. apparel industry, have an extended range of constant returns to scale. This implies that
A. neither economies of scale nor diseconomies of scale exist in this industry.
B. the U.S. apparel industry is comprised of a very large number of small firms.
C. the U.S. apparel industry is comprised of a very small number of very large firms.
D. both relatively small and relatively large firms coexist in the U.S. apparel industry.
5.
Suppose the total revenue for a firm is $15,000. Explicit costs are $12,000 and normal profit
is $4,000. Which of the following is correct?
A. Accounting and economic profit both equal $3,000.
B. Accounting profit equals $3,000 while economic profit equals $4,000.
C. Accounting profit equals -$1,000 while economic profit equals -$5,000.
D. Accounting profit equals $3,000 while economic profit equals -$1,000.
E. Accounting and economic profit both equal $3,000.
6.
Normal profits
A. are greater than the opportunity cost to the firm.
B. are zero under pure competition in the long run.
C. are necessary to keep a firm in the industry in the long run.
D. are not included in the firm’s economic costs of production.
7.
A business firm has moved its offices to a new location. It must continue to pay $3,000 a month rent for the old office space for six months as long as it remains un-rented; after that its lease will expire and it will not be.
Outline for the Diversity Management Proposal1) Problem A thoro.docxalfred4lewis58146
Outline for the Diversity Management Proposal
1) Problem: A thorough description of the problem or opportunity
a. Include a summary of how your problem or opportunity is a diversity issue (written from the reader’s perspective)
b. What is being lost if you solution is not adopted?
c. An analysis of the factors contributing to the problem or opportunity should include answers to questions like:
i. Who does it affect?
ii. Where does it impact the business the most?
iii. When did the problem start and how long has it been going on?
iv. What are the business implications of the problem? (These implications should be quantifiable and affect the reader’s job.)
d. Be specific. Provide numbers or other measures to support your points.
2)
Solution
: how will your proposal solve the problem or allow the company to take advantage of the opportunity?
a. State your solution clearly.
b. Identify your top three criteria for selecting this solution as the “best” one. (Examples: Timing? Cost? Revenue?) Compare this chosen solution to other less-favorable options.
c. Consider objections and provide support for your solution before these objections are voiced/considered.
d. Who needs to be involved in the solution?
e. How will your solution make the problem you identified better, or what are the resulting benefits? (this should be specific and measurable and address the analysis in your problem statement)
f. Why must the solution be implemented now?
3) The plan:
a. Detail the plan of action or implementation
b. Set a schedule with specific deadlines.
c. What resources will you need? Where will they come from?
d. Review the challenges that must be overcome to implement this plan and make suggestions for overcoming them.
e. Suggest a control method for evaluating the success of the plan. (How will you measure success?)
4) Conclusion:
a. Briefly summarize key points focusing primarily on how the organizational will be better once they implement your solution
b. End with a call to action
Principles of Accounting 2
1) Issued stock is:
A) Authorized shares of stock that can be sold.
B) Stock only sold to another company
C) Shares sold and in stockholders’ possession
D) Stock sold to stockholders.
2) In the statement of cash flows, which event would cause net income to be increased?
A) A decrease in Inventory
B) An increase in Prepaid Insurance
C) A decrease in Accounts Payable
D) An increase in Accounts Receivable
3) Finished Goods Inventory appears on which of the following statements on the worksheet?
A) Statement of cost of goods manufactured and income statement
B) Statement of cost of goods manufactured and balance sheet
C) Income statement and balance sheet
D) Income statement and cost of goods sold statement
4) One reason a corporation might issue bonds rather than sell stock is that:
a. Bond interest is a tax-deductible expense
b. Interest rates are high
c. Dividends will lower th.
Similar to trắc nghiệm anh văn chuyên ngành kế toán 1 (20)
Outline for the Diversity Management Proposal1) Problem A thoro.docx
trắc nghiệm anh văn chuyên ngành kế toán 1
1. 1. They decided to based the new company …. York.
a. On
b. in
c. at
d. from
2. Several football clubs are now quoted ….the Stock Exchange.
a. On
b. for
c. under
d. over
3. We had a fall ….our net profit.
a. off
b. of
c. in
d. out
4. We only increase sales ….lowering the price of main product.
a. of
b. on
c. for
d. by
5. We must report ….details on how much profit each product makes.
a. for
b. in
c. about
d. to
6. Our profit ….is decreasing.
a. Margin
b. account
c. inventory
d. stock
01/10
2. 7. We’ve been … re ally good business in the Philippines since we ope ned o ur office in
Manila
a. doing
b. making
c. having
d. a &b
8. The problems in the Middle East have made it really difficult to…next year’s turnover
a. expect
b. predict
c. having
d. a &b
9. Working … is the money used in the normal running of a company
a. capital
b. enterprise
c. firm
d. report
10. The business needs to… enough profit to pay for operating and financial costs
a. create
b. build up
c. produce
d. generate
11. The sales manager… the target for the next six months
a. Set
b. stated
c. gave
d. submitted
12. The financial statement of a company are the most important … that a company
produces.
a. Reports
b. documents
3. c. assets
d. expense
13. Your business card should have your contact.
a. Information
b. report
c. announcement
d. figures
14. …: the profit of a business after deduction of expense.
a. Gross profit
b. Net profit
c. assets
d. expense
15. The … of the photographic studio was expensive
a. Equip
b. Equipped
c. Equipping
d. equipment
16. The company is set for considerable ….
a. Expansion
b. Expand
c. Expanding
d. To expand
17. The low profit’s we’re had over the last two quarters are due to the bad…
a. Economics
b. Economize
c. Economic
d. Economy
18. This applies particular to … costs.
a. Produce
b. Product
c. Production
4. d. producer
19. In the… plan he decided to increase the sales of their secondary products.
a. Finance
b. Financed
c. Financial
d. Financially
20. We have decided to close our London office … there is decline our Europe an
activities.
a. Because
b. Despite
c. Although
d. While
21. It is difficult to do business in that country …you find a partner.
a. If
b. Unless
c. Where
d. In which
22. The manager wanted to know …
a. How much has their turnover rise
b. That how much their turnover has risen
c. How much their turnover had risen
d. How much their turnover has risen
23. Our profits … if we increased our sales.
a. Increase
b. Increased
c. Will increase
d. Would increase
24. ...competitive market conditions, he got a good price.
a. Although
b. In spite
c. Despite of
5. d. In spite of
25. ….the recession our sales to Eastern Europe increased.
a. Because of
b. Due to
c. Despite
d. when
26. It’ll be pretty bad especially if our overheads go up and our overall sales margin falls.
a. Decrease
b. Rise
c. Reduce
d. improve
27. Are you interested in high capital growth or a high level of income?
a. Large form
b. Sum of money
c. City
d. business
28. This reduced his gross margin on other product by 2 per cent to 29 per cent.
a. Operating expense
b. Net profit
c. Gross profit
d. Gross value.
29. Our return on capital is now well below the minimum set by Head Office.
a. Money received as result on an investment
b. Money that is owned
c. An asset which has been bought.
d. Money paid out to shareholders
30. Profit had fallen and this worried him.
a. Gone up
b. Risen
c. Dropped
d. Deduced
6. Passage:
In all business, owner’s main role is to provide (31)…for business. The rewar d (32) …the
owner receives for providing the business with c apital is (33)…. Where the capital is
pro vide d as shares, for (34)…, in private and public limited companies, the part of the profit
given to shareholders is called dividend.
In private limited companies the (35)…are likely to maintain close control of the business
(36)… most private limited companies are f amily concerns. In (37)…limited companies,
owners or shareholders have the right to (38) …the annual gener al meeting. This is a meeting
held once a year at which the senior managers report (39)…the position of the company and
its future prospects. Shareholders are allowed to vote on any (40)…taken at the meeting.
31. Chose the best answer
a. Turnover
b. Capital
c. Income
d. Expense
32. Chose the best answer
a. Which
b. When
c. Where
d. Who
33. Chose the best answer
a. Loss
b. Sales
c. Profit
d. Share
34. Chose the best answer
a. Distance
b. Ability
c. Obligation
7. d. Example
35. Chose the best answer
a. Managers
b. Chairmen
c. Owners
d. Shareholders
36. Chose the best answer
a. When
b. Because of
c. In view of
d. as
37. Chose the best answer
a. Private
b. Public
c. Corporate
d. Joint
38. Chose the best answer
a. Attend
b. Appoint
c. Intend
d. Appear
39. Chose the best answer
a. About
b. For
c. On
d. At
40. Chose the best answer
a. Decide
b. Decision
c. Decsive
d. Decisiveness
8. 41. …. is a company owned by another company.
a. A Subsidiary
b. An individual
c. An agent
d. A parent company.
42. Total value of sales in one period of time. (turnover)
43. A company that sells shares in itself to the public. (A public limited company)
44. A place where shares in companies are bought and sold. (Stock Exchange)
45. Income of a business after deduction of all operating expense, costs of sales and tax.
(Net profit)
46. A company whose investors cannot lose money than the money they have invested in
and in which anyone may invest. (A public limited company).
47. Period of economic downturn. (Recession).
48. It is a public limited company. (Whose shares are listed on the Stock Exchange).
49. Proteus is an electrical engineering company.
a. Based in Birmingham
b. Which is based in Birmignham
c. Both A and B
50. The sales had risen.
a. Despite the recession
b. In spite of the recession
c. A & b are correct.
51. Ford moto company report a drop
a. In quarterly profit.
52. You can work out your current.
a. By adding short term loans to taxes & payables.
53. Unfortunately, there is a decrease.
a. In 2% by profit
b. By 2% in profit
c. To 2 % by profit
d. Of 2% in profit
08/10
22/10
Ko co
TN
29/10
9. 54. This reduced his gross margin.
a. From 2%
b. By 2% to 29%
55. These was an actual fall.
a. In net profit
b. Of net profit
c. Below net profit
d. Under net profit
56. There has been strong completion.
a. Instead, the new company has made great profits.
b. None the less, the new company has made great profit.
c. Then, the new company has made great profit.
d. Despite, the new company has made great profit.
57. Because of the growing demand for our product.
a. We make plans to increase production.
b. We had made plans to increase production.
c. We made plans to increase production.
d. We are making to increase production.
58. Accounting systems are always important.
a. So that they are concerned with the management of financial resources.
b. Therefore they are concerned with the management of financial resources.
c. But, they are concerned with the management of financial resources
d. Because they are concerned with the management of financial resources
59. There are several
a. Subsidiaries of Proteus in other countries
b. Sales of Proteus in other countries.
c. Profits of Proteus in other countries
d. Cost of Proteus in other countries
60. The new treaty establishes a free trade zone.
a. Set off
b. Set up
10. c. Succeed in
d. Depend on
61. The Group Export Manager is an official of the company.
a. Who is in charge of export of all the companies in the group.
b. In which is in charge of export of all the companies in the group.
c. Where is in charge of export of all the companies in the group.
d. Both c & b
62. I managed to find a solution.
a. About the problem
b. Of the problem
c. To the problem
d. In the problem
63. It’s all part of an overall
a. Strategy to gain promotion.
b. Strategic to gain promotion.
c. Strategical to gain promotion.
d. Strategically to gain promotion.
64. Our main aim is to increase sales in Europe.
a. Design
b. Objective
c. Choice
d. action
65. Substantial members of people support the reforms.
a. Big
b. Sole
c. Important
d. Great
66. Although this gained a bigger market share.
a. It reduced profits.
b. It went down profits
c. It fell profits
19/11
11. d. All are correct
67. It has been decided.
a. That a distributor is appointed in VN
b. That a distributor should be appointed in VN
c. A distributor to appointed in VN
d. Both b & c
68. The Protocap Energy Saver is
a. A strategically important product.
b. A product strategically important.
c. An important strategically product.
d. A product important strategically.
69. They decided the plans
a. Be implemented by early 2014.
b. Should be implemented by early 2014
c. Should implement by early 2014
d. Be implemented by early 2014
70. We need to indentify.
a. The product which are losing money
b. The product losing money
c. Both a & b are correct.
d. Neither a nor b is correct.
71. A company set up parties from different countries with equal interest.
a. Subsidiary company
b. Joint venture
c. Exclusive company
d. Public company
72. Establishing a market in Manara should be
a. A permanent objective for the future
b. A standing order for the future
c. A long-term aim for the future
d. A policy for the future.
12. 73. It will be necessary to set up a salescompany.
a. If we want to
b. If we get where we want
c. If we arrive at this target
d. If we achieve these aims
74. We are doing our best to find
a. The solution to the problem
b. The answer to the problem
c. The escape from the problem
d. The way out from the problem
75. It’s all part of an overall strategy to gain promotion.
a. Objective
b. Plan of action
c. Formulation of action
d. Permanence
76. The value of raw material components, spare port, finished product, work in progress
and fuel at the beginning of an accounting period
a. Opening inventory
b. Beginning inventory
c. Neither a nor b
d. Either a or b
77. It is difficult to make long term
a. Forecast for a fast-growing industry
b. Preditions for a fast-growing industry
c. Neither a nor b
d. Either a or b
78. They were selling everything
a. At a discount
b. At reduced prices
c. At price reduction
d. All are correct
13. 79. The shareholder are looking for a good return
a. For their capital
b. To their capital
c. On their capital
d. By their capital
80. The scheme
a. Was approved by the Ministry of Finance
b. Will be approved by the Ministry of Finance
c. Has been approved by the Ministry of Finance
d. All are correct
81. They decided to
a. Revise the costing system
b. Look over the costing system
c. Examine the costing system
d. Review the costing system
82. Management accountants prepare information.
a. Which managers use to make decisions
b. Which use to make decision
c. Either a or b
d. Neither a nor b
83. The boss said
a. I should work harder
b. I was to work harder
c. Neither a nor b
d. Either a or b
84. They decided to export because of
a. Domestic strong competition.
b. Strong domestic competition
c. Domestic strength competition
d. Strong competition in domestic
85. The problem in the Middle East have made
26/11
14. a. Is really difficult to predict next year’s turnover.
b. It is really difficult to predict next year’s turnover
c. Either a or b
d. Neither a nor b
86. The report concluded that
a. Protues should set up a joint venture subsidiary in contral Europe
b. Pretues was to set up a joint venture subsidiary in contral Europe
c. Both a and b are correct
d. Both a and b are incorrect
87. Before exporting to a country or even visiting it Prorues will carry out.
a. As much desk research as possible
b. As much marketing targets as possible
c. As much financial target as possible
d. As much product development as possible
88. We should have a meeting
a. In order to solving problems
b. In view of solving problems
c. With a view to solving problems
d. For the purpose of solving problems
89. He asked them
a. To report back in two weeks times
b. To let him know in two weeks times
c. To advise in two week’s times
d. To review in two week’s times
90. The company is being actively considered as a potential partner
a. Deseribed
b. Though about
c. Carried out
d. Set up
91. The chairman and I look forward.
a. To receive a detailed plan
29/11
15. b. To receiving a detailed plan
c. Receiving a detailed plan
d. Receive a detailed plan
92. Fortunately this is not a serious problems at present.
a. Because your net profit is so low
b. However your net profit is so low
c. And your net profit is so low
d. But your net profit is so low
93. However we are worried about the dangerous financial position of Protues Manara
because of the large fall in net profit.
a. Concern
b. Affect
c. Deterioration
d. devaluation
94. They though it better to borrow
a. From local currencies
b. In local currencies
c. By local currencies
d. With local currencies
95. With so much money tied up in their inventory, the company was suffering from
a. A shortage of budget
b. A shortage of local currency
c. A shortage of foreign exchange
d. A shortage of working capital
96. We ought to discuss these matters
a. In the chief accountant
b. For the chief accountant
c. With chief accountant
d. About chief accountant
97. If the product had been adapted to local tastes and preferences
a. Sales will increase dramatically
16. b. Sales do increase dramatically
c. Sales might increase dramatically
d. Sales would increase dramatically
98. They money that is needed to run a business rather than the money that is used to buy
buildings and equipment when starting the business.
a. Return on capital
b. Working capital
c. Dividends capital
d. Return on equity
99. The company close down
a. Because of the recession
b. In view of the recession
c. Either a or b
d. Neither a nor b
100. What rate will I get if it convert my Dollars in to Euros?
a. Change
b. Offset
c. Overcome
d. Forecast
101. You will be to … and maintain financial records.
a. Promise
b. Prepare
c. Make
d. predict
102. Another word for accounting is…
a. Finance
b. Auditing
c. Money counting
d. Bookkeeping
103. I have a lot of experience in collecting finance information necessary for … vario us
tax returns.
17. a. Working out
b. Calculating
c. Filing
d. forming
104. I find it really hard to keep track of my….
a. Expense
b. Expenses
c. Expertise
d. Expertness
105. You have nothing to worry about. Yo ur financial … accurately reflect your business’s
income and expenses.
a. Profits
b. Profiteering
c. Records
d. Situation
106. The IRS is a government organization responsible for … taxes in the USA.
a. Reducing
b. Receiving
c. Gathering
d. collecting
107. Yo u should always keep… or other acceptable records of every payment to your
business and every expenditure by your business.
a. Records
b. Receipts
c. Recipes
d. Assets
108. Thing of a value owned by a business are known as its …
a. Assertions
b. A liability
c. A liaison
d. Receivable
18. 109. Some think that the …of many companies are overstate due to deceptive accounting
practices.
a. Earnings
b. Money
c. Earning
d. Currencies
110. Not only has the company… a lot of capital, but it has done so efficiently.
a. Invested
b. Invest
c. To invest
d. invests
111. An accountant who reviews the accounting procedures of a company is called …
a. An auditor
b. An audience
c. A lawyer
d. A editor
112. The term “equity” refers to the owner’s …of the business.
a. Partition
b. Share
c. Sharing
d. Part
113. A statement of … help you keep track of your business’s finance.
a. Currency
b. Cash flowing
c. Money flow
d. Cash flow
114. Customers usually come here looking for… advice.
a. Financial
b. Finances
c. Finance
d. financed
19. 115. There are two types of profit: gross profit and …
a. Net profit
b. Non- gross profit
c. Net to profit
d. Current profit
116. A…. of an item in account books ( because it no longer has any value) is what’s
known as a “write-off”
a. Cancel
b. Cancellation
c. Constellation
d. preservation
117. The crucial question facing the Proteus Manara Bo ard is how to… their pro posed
expansion.
a. Persuade
b. Increase
c. Disclose
d. finance
118. According to the balance sheet, we have very small liabilities.
a. Statement of Earnings
b. Statement of Financial Position
c. Profit and Loss Statement
d. Financial Statement
119. The EU has issued a new set of directive on pollution.
a. Directions
b. Terms
c. Complains
d. Rules
120. Benefit is calculated on the basis of average weekly earnings.
a. Estimated
b. Found out
c. Discovered
20. d. Worked out
121. Have you discussed on the problem with anyone?
a. Response
b. Talked about
c. Though about
d. Referred to
122. Not many people agree with the go vernment’s prediction that the economy will
improve.
a. Plan
b. Estimate
c. Forecast
d. guess
123. Turnover should be cut despite …
a. Healthy sales
b. Current liabilities
c. Creditor
d. Debtor
124. He hoped that a change of policy would … profit.
a. Raise
b. Increase
c. Go up
d. A &B
125. ….is the difference between selling price and cost of manufacture, minus factory
overheads.
a. Interest rate
b. Turnover
c. Gross margin
d. Earnings
126. They were worried about the company … production costs had risen sharply.
a. That
b. Which
21. c. Whose
d. Who
127. My friend eventually decided to quit her job, …upset me a lot.
a. That
b. Which
c. Whose
d. Who
128. The financial … show the profit and loss account.
a. Statements
b. Statement
c. State
d. States
129. Can you show me the room … new product are placed in?
a. Where
b. Which
c. Whose
d. At where