Test №3 Analysis of Financial Statements - MEI

Problem number 1

Conditions: What are the problems of the analysis of fixed assets (give the most complete answer)?

Answer student: Analysis of structural dynamics of fixed assets

Analysis of reproduction and turnover

analysis of efficiency

analysis of the structural dynamics of fixed assets; Analysis of reproduction and turnover; analysis of efficiency

analysis of the structural dynamics of fixed assets; Analysis of reproduction and turnover


Problem number 2

Terms: How many basic types of consolidated financial statements exists in Russia today?

Answer student: 2

3

4

5

6


Problem number 3

Terms: What is a typical feature of consolidated financial statements prepared by federal ministries and other federal executive bodies (give the most complete answer)?

Learner Response: The owner of all the organizations included in the summary report, with the exception of joint stock companies, the State is represented by the relevant executive authority

Most of the organizations included in the report relate to one industry

The main users of such reports is the state in the face of statistical and financial authorities

Consolidated statements of federal executive bodies is part of the current system of state financial control and planning

The owner of all the organizations included in the summary report, with the exception of joint stock companies, the state acts; the majority of the organization included in the report relate to the same industry; The main users of such reports is the state; Consolidated statements of federal executive bodies is part of the current system of state financial control and planning


Problem number 4

Terms: What is included in a group of related companies (companies) in accordance with the methodology recommendations on preparing consolidated financial statements Annex to the Order of the Ministry of Finance of 30 December 1996. №112.?

Answer student: the parent company with subsidiaries

the parent company with branches and representative offices

a parent company with subsidiaries

the parent company with its subsidiaries and affiliates

the parent company with its subsidiaries and affiliates. And with branches and representative offices


Problem number 5

Conditions: On what basis can be formed financial-industrial groups?

Learner Response: Only on the basis of mutual ownership capital

Only on the basis of the implementation of any common goal

Only on the basis of mutual capital ownership and vertical integration

Only on the basis of achieving a common goal and the horizontal integration

on the principle of vertical integration (the parent-child relationship capital ownership) and horizontal integration (achieving a common goal)


Problem number 6

Terms: In how many cases (according to the guidelines on the preparation and presentation of consolidated financial statements Annex to the order of the Ministry of Finance of the Russian Federation of December 30, 1996. №112) consolidated statements of related companies (companies) is not made?

Answer student: 2

3

4

5

6


Objective number 7

Terms: How many basic rules used for the consolidated (consolidated) financial statements of a group of related organizations?

Answer student: 3

4

5

6

7


Task number 8

Terms: What is the kind of analysis of the information contained in the financial statements in accordance with the different types of products and services and geographic areas in which the company operates?

Learner Response: Zoning

consolidation

segmentation

differentiation

integration


Objective number 9

Terms: Insert the missing word in the sentence: "... the segment - part of a company that manufactures products or provides services to the economic conditions prevailing in CONCRETE