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1. What is the name of a set of reporting forms compiled on the basis of accounting data in order to provide general and external users with generalized information on the financial position of the enterprise in a form that is convenient and understandable for these business users to make business decisions?
2. Identify the main methods for assessing the elements of financial statements
3. what is included in the full set of financial statements
4. What information should be disclosed in the accounting policy
5.What is a "deferred tax on profits"
6. Which organizations are required to provide consolidated financial statements
7. Which international standards determine the issues of consideration of the accounting policy of banks and its impact on financial statements
8.Identify the initial stage of drafting an explanatory note
9. In which case does the auditor express a conditionally positive opinion
10.Auditorskoye conclusion is -
11.Identify the main tasks of analyzing the financial condition of an enterprise
12. What information is displayed by the balance sheet of the economic entity
13.Specify one of the most important requirements for accounting reporting
14. What is the name of the balance sheet, which includes indicators of both horizontal and vertical analysis
15. how is the absolute liquidity ratio determined
16.which form of reporting reflects the value of net assets
17. In which case can we conclude that the investment activity of an economic entity
18. Data on the value of intangible assets are interrelated
19. A qualitative change in the structure of financial investments indicates
20. Increasing the balances of finished products in a warehouse does not lead to
21. where in the financial statements is displayed equity
22. where in forms of the financial reporting invested capital is reflected
23.which of the above refers to sources of own funds
24. What is the basis of the method of rating the creditworthiness of the enterprise:
25. The list of documents to be submitted to the bank for obtaining a loan does not include
Part of the test as a gift !!!!
26. How can you prevent the occurrence of receivables
B) stop issuing goods on credit

27. In order to improve the management of receivables, it is not recommended
A) create excess material and production reserves

28. What is money-capital
A) short-term highly liquid investments, easily convertible to a certain amount of cash and subject to an insignificant risk of changes in value

29. Indicate which of the following is an example of cash flows from financing activities
D) All of the above is true

30. How can you identify the reserves of cost reduction
B) analyzing the cost structure

31. In what form of reporting is information provided on other income and expenses
A) in the income statement

32.Specify the solvency ratios
B) total liquidity ratio, absolute liquidity ratio



33. The notion of "financial sustainability" means
A) the ability of the enterprise to operate without attracting bank resources and other borrowed funds

34. Of what stages is the analysis of the financial state of insolvent enterprises
E) All of the above is true

35.financial sources of an economic entity are equal to the size of its reserves. This indicates
A) lack of safety factor

36.Express analysis of which indicators should be carried out first of all
B) is true all of the above

37. The composition of indicators for express analysis of the financial condition of an enterprise depends on
B) analysis objectives

38. The change in the currency of the balance sheet for the reporting period,
B) about the stability of the enterprise

39.To prevent bankruptcy, it is necessary to
A) to carry out debt restructuring

40. The structure of the company´s borrowed capital affects
A) financial condition of the enterprise
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