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Which of the following fixed assets isn't depreciated?
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The lands
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Buildings
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The furniture
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The daybook contains:
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The result of the company
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The temporal relationship of the economic events that occurred in the company
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The situation of each of the patrimonial elements and their movement
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Financial profitability measures, the generation of results by:
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Outside resources
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The company's own resources
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Assets
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The steps to follow to execute an action are called:
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Objectives
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Policies
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Procedures
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Which of the following assets is most required?
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Reserves
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Share capital
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Long-term fixed assets suppliers
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Liquidity measures:
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The ability of an asset to convert to cash
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The ability of an asset to become a profit
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The ability to pay off a debt
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The profit and loss account:
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It belongs to the Annual Accounts
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Reflects the financial situation of the company at the end of a certain financial year
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Complete the memory of the company
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The economic analysis studies:
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The ability of the company to meet its payments
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The company's ability to generate profits
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The company's ability to generaty liquidity
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A situation of normal financial stability occurs when:
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Current assets are less than current liabilities
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Assets equals equity
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Non-current assets are less than equity plus non-current liabilities
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Financial profitability studies:
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The ability to generate profit from own resource
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The ability to generate profit from outside resources
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The ability to generate profit on the part of the payable
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Which of the following assets has the most liquidity?
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Merchandise
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Cash, euros
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Information processing equipment
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The profit and loss account:
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It's internal information for the company but it's never financial information for the outside
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It's part of the company's annual accounts
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It's never part of the annual accounts
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What is the financial statement that shows the performance of the company during a financial year, as a result of its activity?
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The balance sheet
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The memory
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The profit and loss account
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The memory:
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It belongs to the annual accounts
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Reflects the financial situation of the company at the end of a certain financial year
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Equivalent to the profit and loss account
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The destination or application of the means of financing available to the company is reflected in:
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The net
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The assets
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The liabilities
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A potencial market is one that:
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It's made up of current consumers
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It's made up of current consumers and those who may become so in the future
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Expected in the future
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Business location doesn't depend on:
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The cost of land
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The type of activity
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The legal form of the company
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The expenses incurred by the company for the use of external sources of financing are:
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Financial expenses
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Operating expenses
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Rappels
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The net worth of a company is:
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The sum of its debts
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The sum of the contributions of the partners and the results of the company
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Capital plus total liabilities
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The statement of cash flows is the annual account that shows:
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Changes in the company's equity
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The change in the company's result
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Changes in monetary position from one year to another
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In the financial situation of financial imbalance in the short term:
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Part of the non-current assets is financed with short-term resources
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The liability is zero
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Assets are fully financed by net
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The patrimonial analysis of the company is carried out through:
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The profit and loss account
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The balance sheet
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The cash flow statement
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If a company is in a situation of total stabillity:
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The asset is the same as the total receivable
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The total receivable is greater than the total investments
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The total of the investments is equal to the own resources
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Among the annual accounts are:
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The memory
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The state of economic profitability
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The state of net present value
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If the ratio (Total liabilites/Equity) is equal to the unit:
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The company is facing maximum financial stability
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The company has a debt equivalent to 50% of the assets
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The company has a negative working capital
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If a company uses a short-term loan to finance itself:
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It will increase its current assets
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Its non-current liabilities will increase
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Its external financing will increase
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The memory:
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It belong to the annual accounts
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Reflects the financial situation of the company at the end of a certain financial year
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It's a voluntary accounting document for companies
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Amortizations show us:
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The revaluation of fixed assets
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The systematic loss of value of fixed assets due to their incorporation into the production process
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The accidental loss of value of fixed assets