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Which of the following elements of the company is intangible?
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The trade name
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Technical facilities
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Businessman
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Financial profitability relates:
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Profits obtained with the long-term resources of the company
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Profits obtained with the company's own resources
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Profits obtained with liabilities
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A financial asset is:
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A set of real estate that can be sold
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A set of movable property that can be sold
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A worker from the banking or insurance sector
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The profit ans loss account reflects:
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The value of the company's shares that are publicly traded
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The assets, equity and liabilities of the company
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The results obtained by the company during a given period
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The market value of a publicly traded company is obtained by:
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Nominal value of the shares multiplied by the number of shares
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Share price multiplied by Earnings per share
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Share price multiplied by the number of shares that make up the capital
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Accounting studies:
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Patrimony and its variations
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The taxation of the company
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The evolution of the production process
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The economic profitability relates:
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Earnings before taxes and interests wiht the total assets of the company
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Profits obtained with the company's own resources
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Earnings before tax with liabilities
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The net worth and liabilities on the balance sheet of a company represent:
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Investments made by the company
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The financial structure of the company
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Only the company's short-term payment obligations
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The permanent capitals of the company:
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They represent long-term debts
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They represent the net worth
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They represent the set of own resources and long-term debts
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The patrimony of a company is:
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All its goods, rights and obligations
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The liabilities
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The assets and liabilities
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According to the General Accounting Plan, in the Balance of a company the assets are represented in order:
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From lowest to highest enforceability
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From lowest to highest liquidity
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First the materials and then the inmaterial
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The accounting document that collects the results of the year and reflects in detail the expenses and income of the company is:
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The Balance
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The Profit and Loss Account
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The General Ledger
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The net worth and liabilities on the Balance Sheet of a company:
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They only collect the short-term payment obligations of the company
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They represent all of its investments
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They represent its financial structure
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We understand by liquidity:
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The ease with which a patrimonial element can be transformed into money
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The difference between Current Assets and Current Liabilities
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The difference between the available and the demandable of the company
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If we analyze the patrimony of a company:
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Its financial structure only includes assets
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Its economic structure is made up of all its goods and rights
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Its financial structure only includes the investments made
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Liquidity ratios measure the ability of the company to:
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Measure how effectively it uses its resources
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Deal with its short-term payments
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Generate profit
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Machinery with a useful life of 10 years acquired in the year is represented in:
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Credit of the Profit and Loss Account
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The Liabilities of the Balance Sheet
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The Assets of the Balance Sheet
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Current assets:
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They are made up of short-term investments
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They are the part of the assets of a company that is financed by non-current liabilities
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They are the part of the assets of a company that is financed by current liabilities
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The relationship between profits and sales is called:
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Economic profitability
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Margin on sales
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Rotation
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The analysis of ratios:
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Allows you to predict future profits
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It exclusively considers the items that appear in the Profit and Loss Account of a particualr company
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It allows making comparisons between the economic-financial situation of a company at different moments in time
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Indicate which of the following elements is the most enforceable:
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Suppliers
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Reserves
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Long-term fixed assets suppliers
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The quotient "available plus feasible / current liabilities" represents:
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The availability ratio
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The cash ratio
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The enforceability ratio
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The net worth is made up of:
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Goods + Rights
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Assets - Equity
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Assets - Liabilities
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In the balance:
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Assets include short and long-term investments
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The asset represents the financial structure
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Liabilities are the sum of permanent capital and long-term debts
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The document that represents the patrimony of a company at a certain point in time, duly valued, receives the name of:
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Profit and Loss Account
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Balance
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Memory