The representation of the economic reality of the company requires

Select one:

a.There are four types of accounting of a business point of view

b.No answer is correct

c.The budgets, forecasts and projections are information for external users

d.The accounting function is to record the operations carried out by the company

The information contained in financial statements

Select one:

a.Is not a representation of the economic reality

b.No answer is correct

c.Could not be interpreted to obtain an adequate view of the economic reality

d.Is presented in numerical key

The "Financing" represents:

Select one:

a.The amount of financial investment of the enterprise

b.The amount of fixed assets that remain in the company

c.The cash value at the end of the year

d.The funds received, the repayment of which is still pending

The structure of accounting operators present diferents levels of groups, subgrups, accounts and sub-accounts.

For example, group 4: Trade payables and trade receivables

subgroup 43: Trade receivables

Account 430: Trade receivables

Sub-accounts 4300:Trade receivables (euros)

4304: Trade receivables (foreign currency)

If we focus on group of financial accounts, the term: "Banks and financial institutions, demand current accounts, euros" is considered:

Select one:

a.account

b.subgroup

c.group

d.sub-account

A process of accounting harmonization .....

Select one:

a.No answer is correct

b.Means that every state in the world must adopt the same rules to avoid comparability differences

c.Was initiated because of the proliferation of accounting schemes so the spatial comparability was limited

d.Does not overcome the differences in criteria that exist between the different accounting plans

Accounting plans are the specific expression of accounting standardization applied at the state level.

In drowing up a general accounting plan, account should be taken of the basics aspects to be covered:

Select one:

a.To carry out the capture and representation of the economic circulation

b.There is no criteria of measurement of the intensity of the routes.

c.To provide only general information is appreciated by the managers

d.No answer is correct

One of the main steps of the company's accounting system is:

Select one:

a.No answer is correct

b.Be aware about valuation rules

c.Not applying an accounting plan d.No calculation of accounting result

The flows in a company could be:

Select one:

a.Actual which refers to cash inflows

b.Financial which refers to inflows of goods and services

c.Actual which refers to outflows of good and services

d.Financial which refers to outflows of goods and services

The trade credits, in a financial statements, represents:

Select one:

a.The collected sales

b.The sales in process of collection

c.No answer is correct

d.The total amount of sales during the month

About accountancy, we can say that:

Select one:

a.The formal object of accountancy is to know the economic reality.

b.It measures only heritage in a specific moment

c.The information reports never will be given to the decision makers

d.No answer is correct