Multiple choice questions: choose one or more right answers:

The following items belong to the liabilities of the balance sheet:

result of the exercise

a customer debt

availability

the reserves

the loans

no answer is correct.

Income from marketable securities:

correspond to social capital.

are calculated by the difference between the value of the asset and the value of the liability.

correspond to investments

are synonymous with goodwill.

no answer is correct.

The company acquires several fixed assets, check those that are depreciable:

business

transport equipment

software

land

patent

What are the implications of the following decisions on working capital:

The company manager negotiates longer payment terms with his suppliers:

increase in working capital requirement

decrease in working capital requirement

the working capital requirement is unchanged

The manager decides to reduce the company's inventory. What impact will his decision have on the working capital?

increased working capital requirement

lower working capital requirement

none

The manager decides to extend the payment deadlines for his clients. What impact will his decision have on the working capital?

increased working capital requirement

lower working capital requirement

none

What is or what are the impacts on the annual accounts of a repayment of loan annuities:

no impact on net accounting income and the borrowing item in the balance sheet increases

no impact on net accounting income and the borrowing item in the balance sheet decreases

business results and bank loans decrease

the company's financial result decreases

no answer fits

The entrepreneur decides to extend the amortization period of his investment.

the net accounting result of his company increases

the net accounting result of his company decreases

no answer fits

The company's accountant establishes a depreciation plan for a vehicle with an original value of 10,000 excluding tax, on a straight-line basis over 5 years. It takes into account a residual value of 1,300.

the net book value of his investment at the end of 4 years is equal to 0

the net book value of its investment at the end of 4 years is equal to 20,000

the net book value of its investment after 4 years is equal to 21,300

no answer fits