TEST SELECTIVIDAD 407.- Created by Antonio Ginés

The elements of current assets are:
1. Goods, finished products and customers
2. Land and natural assets, machinery and stocks
3. Machinery, stocks and buildings
It's understood by outsourcing:
1. The financing of the company through assignment of debts
2. Subcontrating certain activities of the company
3. The elimination of unprofitable activities of the company
The patrimony of a company is:
1. All its goods and rights
2. All its goods, rights and obligations
3. Its real assets
The "Office Supplies" account belong to:
1. Current liabilities
2. Non-current assets
3. Current assets
The fundamental equation of patrimony is expressed as:
1. A + L = E
2. A = L - E
3. A = L + E
The bankruptcy of a company occurs when:
1. Liabilities are higher than its actual assets
2. Current liabilities are higher than current assets
3. The company can't pay its debts when they are due
It's understood by patrimony of a company:
1. The set of goods, rights and obligations of the company
2. The asset value of the company
3. The value of the company's liabilities
We are in a situation of maximum stability or financial balance if:
1. Current assets are financed with current liabilities
2. The assets of a company are financed with own funds
3. Non current assets are financed with current liabilities
The company's trademark is:
1. Human capital
2. Intellectual capital
3. Intangible asset
In what order are the liability accounts listed?
1. From lowest to highest enforceability
2. From lowest to highest availability
3. From highest to lowest liquity
Indicate the option in which the items of property, plant and equipment are ordered from lowest to highest liquidity:
1. Land and natural assets, debtors, trade receivables, furniture, merchandise
2. Land and natural assets, furniture, merchandise, debtors, trade receivables
3. Land and natural assets, furniture, debtors, trade receivables, mechandise
If the autonomy ratio (own resources/total debts) exceed unity:
1. It would be necessary to request more short-term financing
2. The Net Equity exceeds the total debts of the company
3. The working capital is negative
Which of the following accounts isn't a liability account?
1. Long-term payables
2. Suppliers
3. Legal reserve
The profit that is no longer perceived in an alternative investment is called:
1. Opportunity cost
2. Hidden cost
3. Perceived profit
When the company is in a position to meet the payments and meet its obligations within the established period, it's said to be in:
1. Equity balance
2. Financial balance
3. Economic balance
The operating result of a company is obtained as:
1. Difference between all income and expenses generated in the company
2. Difference between income and expenses of the main activity of the company
3. Difference between sales and purchases
The three main divisions within non-current assets are:
1. Intangible, material and available
2. Intangible, material and feasible
3. Intangible, material and financial
The account "Short-term credits":
1. It belongs to current assets
2. None of the other answers is correct
3. It belongs to non-current assets
The set of elements that includes immediate or short-term collection rights refers to:
1. Available
2. Feasible
3. Enforceable
Which of the following elements doesn't belong to the assets of a company?
1. Machinery
2. Cash
3. Reserves
What is the difference between debtors and creditors?
1. Debtors is a feasible asset and creditors is a liability
2. Debtors collects debts from the company and creditors are collection rights of the company
3. Both are part of the company's liabilities
If the debt quality ratio (Short-term debts/Total debts) is equal to the unit:
1. The net equity exceeds the total debts of the company
2. The company has no long-term debt
3. The working capital is negative
A company has bought the patent rights to a new genetically engineered tomato variety. This operation is:
1. A spending
2. A cost
3. An investment
The profit that is no longer perceived in an alternative investment is called:
1. Opportunity cost
2. Perceived profit
3. Hidden cost
A loan granted by a bank for the purchase of a 10-year industrial unit is part of:
1. Non-current assets
2. Non-current liabilities
3. Net