TEST SELECTIVIDAD 308.- Created by Antonio Ginés

The amount of the profits obtained by the company and not distributed among the partners are integrated into:
1. Reserve accounts
2. Asset accounts
3. Capital account
The main function of the company for society is:
1. Make consumer discounts
2. Detect and satisfy consumer needs
3. Cover costs
Detect the sub-period that doesn't belong to the Medium Period of Maturity of a commercial company:
1. Benefit
2. Manufacturing
3. Provisioning
The assignment of invoices and collections rights carried out by a company is called:
1. Confirming
2. Leasing
3. Factoring
It's called maintenance self-financing to:
1. The set of resources from profit retention
2. The net worth
3. The amortizations that the company allocates in each year
The training of workers by the company is:
1. Investment in human capital
2. Production cost
3. Investment in technological capital
It constitutes its own source of financing:
1. Capital
2. Loan
3. Customers
The following phases are considered in the maturation period:
1. Introduction, growth, maturity and decline
2. Procurement, manufacturing, sale and collection
3. Planning, organization, management and control
Detect the sub-period that doesn't belong to the Medium Period of Maturity of commercial company:
1. Payment
2. Storage
3. Manufacturing
They constitute a source of financing:
1. Creditors
2. Assets
3. Debtors
If a company buys a vehicle with the available money:
1. Working capital increases
2. Working capital decreases
3. It has no effect on the working capital
Leasing:
1. It's a type of company that is responsible for managing the collection rights of other companies
2. It's an option that companies have to finance fixed asset elements
3. It's a group of small and medium-sized companies with the aim of obtaining better financing conditions
The internal rate of return is:
1. The discount rate that makes the net present value equal to the initial outlay
2. The discount rate that maximizes the net present value
3. The discount rate that makes the net present value equal to zero
The shares are divided according to their ownership into:
1. Nominative and bearer
2. In titles and book entries
3. Ordinary and privileged
Reserves are a source of financing:
1. Own
2. The other answers are correct
3. Internal
What is the par value of a share?
1. The number that the stock has
2. The value given to each share in the title or account entry
3. The name that is printed on the title
The sale to investors of the proportional parts of a debt contracted by a company, is called:
1. The other answers are correct
2. Issuance of shares
3. Issuance of bonds
The issuance of shares is a method of financing:
1. External and own
2. External and third-party
3. Internal and own
The net present value:
1. The other answers are correct
2. It takes into account the value of money over time
3. It's a static investment valuation method
Leasing:
1. It's a type of company that is responsible for managing the collection rights of other companies
2. It's a group of small and medium-sized companies with the aim of obtaining better financing conditions
3. It's an option that companies have to finance non-current assets
If a company uses a long term loan to finance itself:
1. Its third-party financing will increase
2. Its current liabilities will increase
3. Its net worth will decrease
The negative working capital supposes:
1. That the liabilities exceed the assets
2. That current liabilities are greater than current assets
3. A normal situation in the financial structure
What is the par value of a share:
1. It's the name that is printed in the title
2. It's the value at which it can be bought in the market
3. It's the value given to each share in the title or annotation in the account
It's called maintenance self-financing to:
1. Amortizations
2. Capital
3. Reserves
When a bank advances the amount of a bill signed by a client of the company with a future maturity, discounting a commision is called:
1. Leasing operation
2. Commercial discount operation
3. Factoring operation