1. The economic resources of the firm in the form of fixed capital, working capital and intangible assets used in production activities for the purpose of generating income -
2. Descriptive models of financial analysis
3. Part of the general budget, including budgets of capital investments, cash and a projected balance, is called
4. The coefficient of return on equity is one of the indicators
5. By dividing the company´s net profit by the number of its shares in circulation, that is, sold and bought on the open market,
6. If the basic profit per share is 36 rubles, the market value of the share is 20 rubles, then the coefficient of "multiple profit" is equal to
7. Enterprises that have a significant share of real estate
8 Cash equivalents are
9. The method of forecasting the volume of sales, based on the analysis of time series, the correlation of sales with the time factor, is called
10. Amounts of insurance compensation and coverage from other sources of losses from natural disasters, fires, accidents, other emergency events, receivable (received) by the organization; the value of material assets remaining from writing-off unsuitable for restoration, are reflected under the article:
11. As the month (quarter) ends, a new budget is added to the old budget. This type of budgets is called
12. What is the main objective of the analysis of financial statements?
13. Acquisition and sale of long-term assets and other investments that are not related to cash equivalents, is called
14. Income from leasing property is
15. The discount rate, in which the discounted value of investment income is exactly the investment capital cost, is
16. The method consisting in the fact that to calculate the amount of depreciation for a particular period, the value of the fixed asset to be amortized is multiplied by a fraction whose numerator is equal to the number of remaining years of operation of this facility at the beginning of the accounting period, and the denominator is the sum of the ordinal numbers of the years of operation of the principal means, starting from one and ending with the last year of operation, -
17. The operational cycle is
18. Deposit
19. The ratio of receivables to current assets, expressed as a percentage, is determined by
20. For forecasting the company´s income and its future financial condition,
21. Reinforcement of the relevant types of income (fully or partially) and authority to implement expenditures for the relevant subjects of management
22. What is the explanatory information?
23. What are contingent liabilities?
24. Additional capital is a component
25. For what purpose, many large Western companies voluntarily disclose additional information about themselves?
26. The financial result of a segment is defined as
27. A distinctive feature of the Delphi method is
28. There are two main ways to assess the attractiveness of an investment project:
29. Comparison of each position of the reporting with its similar position of a number of previous periods and determining the main trend of the indicator´s dynamics is
30. In the accounting report, an essential
31. The purpose of disclosure of information on affiliated persons is
32. The invested capital -
33. The difference between the value of monetary assets and monetary liabilities as of their date at a certain date is
34. The main objective of financial planning -
35. The coefficient, which shows which part of the enterprise´s activity is financed at the expense of own funds, and which - at the expense of borrowed funds, is called
36. Explanatory information refers to the
37. The system of indicators reflecting the financial position at the reporting date and the financial results for the reporting period of a group of interrelated organizations (the parent organization and its subsidiary and dependent companies)
38. The sharp rise in prices for resources that occurred between the reporting date and the date of signing the report can