The company's financial activity is the organization of financial relations arising from him in the process of working with other legal entities and individuals.
The main purpose of financial activities is to ensure the normal circuit of funds as the conditions for uninterrupted activities, the implementation of all necessary costs and payments and profit, and then money. Detection of the causes of violation of the normal circuit makes it possible to make decisions on their elimination methods.
Normal financial work ensures the excess of cash income over cash flow, the implementation of the necessary investment, the possibility of forming reserves for compensation for damage or loss in the event of risky situations. Practically risks arise in the exercise of all types of activities.
With normal financial activity, sales revenue is the main source of costs for the production of products and the formation of funds funds. Timely and complete receipt of sales revenue ensures the smoothness of the enterprise's activities, the continuity of the circuit of funds. Receipt of sales revenue indicates the completion of the circuit of funds. Prior to its receipt, the costs of production and appeal are funded by the sources of the formation of current assets. The result of the circuit invested in the activity of funds is the cost reimbursement and the creation of its own sources of financing in the form of depreciation and profits.
Under financial Management Understand:
- system of management of the formation, distribution and use of financial resources of a business entity and an effective circuit in its cash;
- the system of relationships between different actors about attracting and using financial resources;
- science and practice of financial management of enterprises aimed at achieving its tactical and strategic goals;
- management of financial resources and property of the enterprise;
- managing the system of cash relations (finances) expressed in the formation of income (cash funds and resources), expenditures (distribution and redistribution of funds, resources), controlling the effectiveness of the processes mentioned above;
- management of assets and liabilities of the enterprise in order to maintain balance of payments and ensuring the necessary liquidity of the enterprise;
- managing financial flows of the enterprise ..
the purpose of financial management - Maximizing the welfare of owners through rational financial policies based on:
- long-term profit maximization;
- maximizing the market value of the enterprise.
Objectives of financial management
Tasks Financial Management in modern conditions of business enterprises:
- the formation of the amount of financial resources necessary to ensure the current activities of the organization and directions of its development;
- the most efficient use of financial resources;
- optimization of money turnover and expenses (costs);
- elimination of ineffective sections of activity;
- maximization of enterprise profits;
- minimization of the level of financial risk;
- efficient resource management in order to increase the cost of the enterprise;
- ensuring the sustainable growth rates of the economic potential of the enterprise;
- evaluation of the potential financial capabilities of the enterprise for the upcoming periods;
- application of methods for assessing the effectiveness of the financial decisions made;
- avoidance of bankruptcy (anti-crisis management);
- providing current financial stability and target profitability based on a built system of performance indicators.
Subjects and Financial Management Objects
As the Financial Management Management System implies the presence of a subject and management object. As subjects of management in the enterprise, officials of the financial service or employees, whose competence includes the management of the organization's monetary circulation organization. Financial activities can be distributed between services and performers located at different hierarchical control levels. Since small businesses do not imply a deep separation of management functions, the head of the enterprise and accountant may act as subjects of financial management.
In large enterprises to manage finance, independent divisions are created - financial services and directions. Financial Director (Vice President for Financial Affairs) is the chief responsible financier. The functions of a financial management subject can also be delegated to the financial manager, chief accountant, administrative director, head of the financial and sales service, treasurer, and other authorized. Creating a financial directorate, the determination of the circle of its tasks and opportunities are the prerogative of the highest management body of the enterprise - the Board of Directors, the Supervisory Board, etc.
Objects of management in financial management are monetary receipts and payments that make up the money back of the enterprise. A controlled cash flow represents a closed cycle of inflows and outflow of the enterprise, the dimensions of which depend on sales, the amounts of receivables and payables, the necessary reserves, capital structures, financial resources, etc. Cash flows of the enterprise have certain sources: equity, borrowed funds, other liabilities. The direction of use of funds involves the creation of various assets.
Thus, financial management facilities are assets and liabilities (financial liabilities) of enterprises that are emerging in the process of current activities, investment.
Financial management objects - assets and liabilities of the enterprise are closely related. The decision to implement investments in certain assets implies the availability of funding sources. The price of the attracted sources can be different, and this will affect the decision. Own resources, in contrast to borrowed, cannot be assessed from the point of view of fees for resources, but can be used quite effectively when choosing an investment option. Thus, financial management facilities are in constant interaction and their interdependence is set to the subject of management to develop options for possible actions, providing rational mobilization and use of funds. Question: Where to take funds and with the greatest benefits of them to dispose, will never have a definite answer. Search for alternatives, the most successful solutions is the art of financial manager.
4 Essence of the financial mechanism
Financial mechanism of the company Financial mechanism There is a tool for the impact of finances on the economic process under which the combination of the production, investment and financial activities of the economic entity is understood. Therefore, the financial mechanism performs the same functions as finances. At the same time, the financial mechanism, as a tool for the impact of finance, is inherent in its specific functions, namely: a) the organization of financial relations; b) cash flow management, the movement of financial resources and the relevant organization of financial relations. The content of the first function of the financial mechanism is to create a slim system of monetary relations that take into account the specifics of the economic process in a particular field of entrepreneurship or non-commercial activities. The action of the second function of the financial mechanism is expressed through the functioning of financial management. Financial management is a system of rational management of the processes of financing the economic activity of an entrepreneurial organization. In the process of functioning, financial management relies on the financial mechanism. The financial mechanism consists of two subsystems: managing; managed. The control subsystem includes the financial service of the enterprise and its division, thus, the subject of the financial mechanism management is the financial service and its departments (departments), as well as financial managers.
5Functions of the company's financial services
The main functions of the company's financial service are: management of the liquidity of the company's assets; Organization of effective relationships with banks and other investors; management of borrowed funds; Financial risk management; the formation of the optimal capital structure of the enterprise; search for new sources of financing; Evaluation and implementation of investment projects; monitoring currency operations; carrying out operations with securities and the formation of a securities portfolio capable of ensuring the financial stability and stability of the enterprise; conducting a reasonable dividend policy; diversification of investment activities; forecasting financial states (situations); financial planning; regulation of money circulation; accounting costs and results of industrial, investment, and financial activities; analysis and evaluation of the efficiency of use and investment of capital; control over the expenditure and receipt of cash at all stages of production - commercial cycle; ensuring the legal legality and security of economic operations with capital and financial resources of the enterprise; establishing a normal financial relationship with all participants in the commercial operation; identifying the rating of the enterprise and its main competitors; Analysis of financial results and financial condition of the enterprise and its clients.
6 Financial Management Information Support It is the unity of domestic and external sources of information. It is to prepare, finding and using general economic, accounting, financial, commercial, statistical and other information for the needs of financial management.
The main source of information for financial management at the enterprise is the accounting statements, as well as the management of management by electronic communications systems.
For large enterprises and organizations, management is one of the most acute, and sometimes critical problems, so continuous improvement of the qualifications and computer literacy of financial managers is necessary. Currently, accounting system is automated.
But, despite the obvious advantages, the transfer of paper documents into electronic form is a complex problem. For large enterprises, it is associated with a huge flow of documents, for small - with their financial capabilities, the presence of qualified personnel, etc. Created automated workplaces (ARMS) financial managers, which are small computing systems focused on automating enterprise finance management.
Financial Management uses accounting and extricient sources of information.
Information includes information sources Accounting and reporting; statistical accounting and reporting; Operational accounting and reporting; Selective credentials.
The financial statements of the enterprise include:
1) Balance of the enterprise - it consists of two parts. In the first part, the assets are shown, in the second - liabilities of the enterprise. Both parts are always balanced: the total amount of rows on the asset is equal to the total amount of lines in the liability;
2) a report on financial results - it contains a comparison of the amount of all incomes of the enterprise from the sale of goods and services or other agents of income and income with the sum of all expenses incurred by the enterprise to maintain its activities for the period from the beginning of the year;
3) a report on the movement of capital - this form reflects data on the availability and movement of capital components: authorized (share) capital, additional capital, reserve capital, accumulation and social funds formed in accordance with the constituent documents and accepted accounting policies, as well as target financing (revenue and retained earnings) of past years;
4) Cash Movement Report. Information on cash flows are submitted in the currency of the Russian Federation. information is presented in the context of activities (it can be the main, financial and investment);
5) Appendix to the accounting balance. This form provides decoding of individual articles of the main reporting forms, i.e. There are articles "Movement of borrowed funds", "Accounts receivable and accounts", "amortized property", "intangible assets", "the rights to the objects of intellectual (industrial) property", "the right to use separate natural objects", "organizational expenses", "Business reputation of the organization", "Intangible assets", etc.
In extricultural information includes: Directive information in the form of laws, decisions of the Government of the Russian Federation, instructions of higher organizations, instructions; Regulatory information in the form of business plans, standards, price lists, reference books; materials of revisions, inventories, checks of banks and tax inspections; Explanatory and report notes, etc.
1. Finance - ...
Objectively needed
due to the needs of social development
- subjective by their nature
- are generated by the activities of the state
- Only the low-level household element (enterprises, organizations, institutions) are needed
2. The subjects of the vality distribution of the social product through finance are:
- Owners of the national wealth of the country
The state represented by the relevant entities of the authorities participating in value distribution Public Product
Legal entities implementing manufactured products and providing services to consumers
- Individuals producing material values \u200b\u200bfor personal consumption
individual entrepreneurs
3. The process of value distribution of the social product is carried out using categories:
price (if deviates from the cost)
- Money
finance
credit
wage
insurance
4. Financial relations include cash relations:
Payment of Insurance Contributions for Life Insurance
- Using working capital in short-term assets
Providing a loan to the budget of the Nizhny Novgorod region from the federal budget
Payment of taxes in the budget
- payment by the enterprise of goods and services in cashless form
5. The material carriers of financial relations are:
- all cash
financial resources
Income and expenses of target funds
- gross domestic product
- National income
6. Finance interpretation as an economic category complies:
- the beginning of the twentieth century
- the end of the 20s of the twentieth century
mid 40s of the twentieth century
- the end of the 70s of the twentieth century
- the beginning of the implementation of market reforms
- A. M. Alexandrov
- D. A. Allahverdyan
- A. M. Burman
- E. A. Voznesensky
V.P. Dyachenko
8. Relationships characterizing finances as an economic category:
- emerging at the stage of consumption of social product
Monetary
- regulated by the state
- Commodity
Distribution
9. Scope of the financial system of the country:
State and municipal finances
- State extrabudgetary funds
Finance Economic Subjects
- Finance Insurance Organizations
- Finance of individual entrepreneurs
10. Functional areas of state and municipal finance services:
- Municipal finance
- Regional Finance
Budgets of three levels
- federal budget
11. Finance of the Insurance Company refer to the field of finance:
Economic Subjects
- state and municipal
12. Pension Fund of the Russian Federation refers to the field of finance ...
- Economic Subjects
13. The Mandatory Medical Insurance Fund of the Russian Federation refers to the field of finance ...
State and municipalities
- Economic Subjects
14. Financial relations in the field of finance of economic entities can be grouped by:
Management methods
Organizational and legal forms
Sectoral sign
- temporary sign.
15. The links of the financial system in the field of finance of economic entities (when grouping financial relations on business methods) - Finance ...
- state enterprises
- Public organizations
Commercial organizations
Non-Profit Organizations
- joint stock companies
Entrepreneurship without education of a legal entity
16. The grouping of finance in the field of state and municipal finances is carried out by:
Functional purpose
- Function time
Forms of ownership
Control levels
17. The ratio of concepts "Finance" and "Financial System":
The economic content of finance predetermines the construction of a financial system
- The structure of the financial system determines the content of finance
Finance is transformed into a financial system based on a group of financial relations for certain features.
- Financial system in the course of historical development turns into finance
18. A source of society financial resources, if excluding duplication, are:
- federal budget
- depreciation deductions
Receipts from foreign economic activity
- National income
19. The composition of municipal financial resources includes:
- federal budget funds
- Funds of state extrabudgetary funds
Means of municipal budgets
- Financial resources of commercial organizations located on the territory of the Odintsovsky Municipal Education
- funds of regional budgets of constituent entities of the Russian Federation
20. Signs to allocate financial resources in cash:
- type of ownership
belonging to a business entity or the subject of power
Directions of use of funds
- Management methods
21. Financial resources of economic entities are used on:
- payroll employees
- Purchase of current funds
Capital investments
Replenishment of the lack of working capital
- Financing of the current repair of fixed assets
Material stimulation of working
22. State financial resources of the Russian Federation include:
Funds of federal budget
Funds of state extrabudgetary funds
- Means of municipal budgets
- Financial resources of municipal unitary enterprises
funds of regional budgets of constituent entities of the Russian Federation
23. Financial resources of economic entities include:
profit
- Distorting
depreciation deductions
- income tax
- unified social tax
Surplus of working capital
24. State financial resources are:
Cash, which are at the disposal of state authorities of the subjects of the Russian Federation
- Cash and property of citizens
- cash income workers and employees
- Debt obligations of the state
- Cash at the disposal of economic entities
Funds at the disposal of federal government bodies
25. Foreign approvals:
- The concept of "financial resources" is wider than the concept of "finance"
- Financial funds - the only form of use of financial resources
Financial resources are a material and real incarnation of finance
Financial resources are used, as a rule, in stock form
Financial funds - the main form of functioning of finance
26. Factors affecting the magnitude of the profit remaining at the disposal of business entities:
- Increased value added tax rate
- an increase in deductions from profit to the Reserve Fund of the Organization
Change tax rates for organizations
Increase in non-dealer income
Increase product profitability
27. Factors affecting the magnitude of the depreciation of the enterprise:
Change depreciation method
Rising fundamental funds
- change rate of income tax
Reducing the term of use of fixed assets
- reduction of material consumption of products
- increase in profitability of products
28. Financial support for reproduction costs is carried out in the form:
self-financing
- Taxation
State financing
lending
29. Financial incentives:
Budget methods of intensification of production
Tax breaks
- Directions of spending funds
Promotional funds
30. The financial market is functioning in the form of the market ...
valuable papers
- information
- Commercial services
loan capital
31. The quantitative impact of finance for social production is characterized by:
The volume of financial resources taken from economic entities
- Tax calculation methods
Volumes of financial resources sent to investments in the real sector of the economy
Financial benefits to economic entities
- methods of providing funds
32. The qualitative impact of finance for social production is characterized by:
using tax benefits
using encouragement funds
- volumes of mobilized and distributed financial resources
proportions of funds used for accumulation and consumption
- methods of forming a budgets of different levels
33. Tools of state financial regulation of reproductive and sectoral proportions are:
Tax breaks
- Various forms of support for lower budgets
- Transfer plates
Change depreciation policy
Budget financing and other forms of support for business entities
34. Tools of state financial regulation of territorial proportions are:
Various forms of support for lower budgets
Formation and use of extrabudgetary funds
- Tax benefits and sanctions
- social insurance
- Depreciation policy
35. Tools of state financial regulation of social proportions are:
Tax benefits and sanctions against individuals
Transfer payments to the population
Budget financing of organizations providing social and significant services
- Depreciation policy
social insurance
36. Self-financing is characteristic of:
- all economic subjects
- Only for private property
All commercial organizations
- all non-commercial organizations
- Basisa
superstructure
- Combining elements of the basis and superstructure
- Outstanding and outdoor
38. The main tools for implementing the financial policy of the state are:
- System of cash funds of enterprises
Budget system of the country
- system of state financial reserves
System of state extrabudgetary funds
39. The combination of targeted measures of the state in the field of finance use is:
Financial Policy
- Financial mechanism
- Financial sanctions
40. Financial mechanism is:
- types of financial relations
- A combination of financial distribution objects
- activities of the financial apparatus of the country
A combination of forms of organizing financial relations, methods and methods for the formation and use of financial resources
- Ways to mobilize financial resources
41. Financial law regulates:
All financial relations
- all cash relations
- Only financial relations of business entities with the state
42. The correct statements:
- Financial policy determines the content of finance
Financial policy is transformed into the norms of financial law
Finance status predetermines the goals and objectives of financial policy
- Financial law defines financial policies
Financial policy thanks to financial law is issued by new regulatory acts and is implemented through the financial mechanism
43. A long-term course of financial policy, designed for the future, is called financial (since) ...
- Tactic
Strategy
- Planning
- Programming
44. Composite parts of financial policies that reveal its content:
- Development of a financial mechanism
Development of a scientifically based concept of finance development
- Creating Financial Management Apparatus
Development of the main areas of use of finances for the nearest period and perspective
Taking regulatory acts and specific organizational measures in the field of finance
45. Logical sequence of concepts:
1. Financial Policy
2. Financial mechanism
3. Financial law
46. \u200b\u200bThe components of the financial mechanism, as proceed from the fields of financial functioning and not allow duplication:
Financial mechanism of economic entities
- Financial mechanism of commercial enterprises
- Financial mechanism of individual entrepreneurship
Budget mechanism
- Tax mechanism
47. Functional Financial Management Elements:
- Financial Management Bodies
- financial resources
Financial planning
Operational management
- Strategic Governance
financial control
48. Objects in the Financial Management System are ...
Diverse types of financial relations
- Financial apparatus
- Financial planning
- financial control
- Strategic Governance
49. State Finance Management Bodies in the Russian Federation:
Financial bodies at the subject of the constituency of the Russian Federation
Ministry of Finance of the Russian Federation
Territorial bodies of the Federal Treasury of the Russian Federation
- credit organizations
- Municipal financial authorities
50. The powers of the Ministry of Finance of the Russian Federation correspond to the functions:
Drawing up a federal budget project
Development of government borrowing programs
Adoption of financial legislation
51. The powers of the State Duma of the Russian Federation correspond to the functions:
- Drawing up the draft federal budget
Consideration and approval of the federal budget
- Drawing up a report on the execution of the federal budget
Approval of the report on the execution of the federal budget
52. The powers of the Council of Federation of the Russian Federation correspond to the functions:
- consideration and approval of the federal budget
- Development of government borrowing programs
- Adoption of financial legislation
Deviation and adoption of laws on the federal budget for the next fiscal year
- Drawing up a report on the execution of the federal budget
- approval of the federal budget report
53. The Government of the Russian Federation implements the tasks in the public finance management system:
Develops proposals for improving the financial mechanism
Provides a single financial policy in the Russian Federation
- performs operational financial control
- Considers and approves the draft federal budget
Presents a draft federal budget to the State Duma of the Russian Federation
54. Tax inspections perform functions in the system of management of national finances:
Determine the amounts of taxes subject to taxpayers to the budget and extrabudgetary budget Funds
- execute decisions of judicial authorities on compensation for damage caused by recipients of budgetary funds
Apply sanctions to the violators of tax discipline
- conduct investigations of tax crimes in particularly large sizes
- carry out currency control
55. Financial management bodies participating in the operational management of intergovernmental relations in the Russian Federation:
Ministry of Finance of the Russian Federation
Federal Treasury
- Federal Tax Police Service
- Government of the Russian Federation
- Parliament of the Russian Federation
66. Transferring the established proportions of the formation and use of financial resources to the planned period is carried out by the method:
extrapolation
- Regulatory
- mathematical modeling
67. The control carried out by the executive authorities of the District of the Russian Federation belongs to:
National
- Intremondition
- Outdoority
- public
- audit
68. Forms of financial control (based on the time of its implementation):
- Revision
- Analysis
Pre-control
- Examination
Current control
Subsequent control
69. Preliminary financial control is carried out:
Legislative authorities
- tax police bodies
Federal Treasury Organs
- Department of State Financial Control and Audit of the Ministry of Finance of Russia
- control and auditing management of ministries and departments
70. Functions performed by the Tax Police:
Investigation of tax crimes
- Planning tax revenues
Protection of tax inspections
Control over the activities of tax inspectors
- ensuring the return of overwhelmed taxes
71. Timely enrollment of tax payments of enterprises and organizations on budget accounts control:
State tax inspections
Federal Treasury Bodies of the Russian Federation
- Departments of the Pension Fund of the Russian Federation
- Territorial Financial Bodies
- control and auditing management of ministries and departments
72. The control carried out by the territorial bodies of the Department of State Financial Control and Audit of the Ministry of Finance of the Russian Federation is:
- Preliminary
- Intramanship
- Initiative
follow-up
73. The main issues of financial control carried out by the Accounts Chamber of the Russian Federation:
Control over extrabudgetary funds used by ministries and departments
- Financial control in the process of drawing up the draft budget and organizing its execution
- control over timely and full flow of tax payments to budgets of different levels and federal extrabudgetary funds
Control over the execution of the federal budget
Examination of budget and financial legislation projects
74. Functions of the Control and Accounts Chamber of Moscow:
- checks the target use of federal budget and federal extrabudgetary funds
conducts examination of draft laws, decisions and other regulatory documents of the Government Moscow on financial and budget issues
Checks the target use of the budget of Moscow
Checks the education and spending of funds of extrabudgetary funds in Moscow
- monitors the timely enrollment of tax payments on budget accounts of all levels
75. The Main Department of the Federal Treasury is implementing public finance management functions:
Carriage of operations and control of the movement of budget funds on the Treasury accounts
regulates intergovernmental relations in the federal budget execution process
monitors compliance with budget legislation by budgetary benefits
- Methodical guidance in the tax area
- regulates the activities of the entire financial system of the country
76. Financial plans of economic entities:
Estimation of income and expenses of the budget institution
Balance of income and expenses of the industrial enterprise
Insurance Company Financial Plan
- Business Plan
- Budget of Moscow
- federal budget
77. Types of financial documents developed as a forecast:
Perspective financial plan of the Russian Federation
The consolidated balance of financial resources of the Russian Federation
Consolidated budget of the Russian Federation
- federal budget
- Budget of the Pension Fund of the Russian Federation
- estimates of budget organizations
78. Financial plans approved in the form of the law:
Federal budget of Russia
Budget of the Pskov region
Budget Pension Fund of the Russian Federation
- Complete financial balance of the region
79. Financial plans approved in the form of the law:
Budget of the Social Insurance Fund of the Russian Federation
Regional and edge budgets
- Summary budget painting
- Estimation of income and expenses of the budget institution
- Consolidated budget of the Russian Federation
80. Financial planning is:
Functional element of finance management system
- element of the financial system of the country
- Element of Financial Policy
- element of the financial mechanism
81. Stages of financial planning:
Balancing, minimize some of the individual income and financial expenses
Calculations for specific types of income and expenses for the planned period
Analysis of the implementation of the Plan for the previous period
- Subsequent control over the execution of the current financial plan
- Operational management of the execution of the current period plan
82. The financial plans system is characterized by:
The presence of a variety of types and forms of financial plans
Relationships of different financial plans with each other
- Different methods of compiling financial plans
- the directive nature of approved financial plans
83. Factors affecting the organization of finance of economic entities:
type of ownership
Organizational and legal form of an economic entity
Industry features
- Natural and climatic terms of management
- composition of fixed assets
84. The organizational and legal form of the economic entity affects:
Composition of sources of formation of authorized capital
Profit distribution procedure
The procedure for the use of the property of the organization during its liquidation
- the amount of financial responsibility on the economic contract
- procedure for payment of income tax
85. Finance of economic entities - cash relations, folding:
Inside the subject about the distribution of revenue from the products implemented
between economic entities in connection with the payment of fines for non-responding products
between the economic entity and the budget system of the country
- Between economic subject and employees about paying wages
- between economic entities in connection with the payment of commercial products
86. Financial relations between economic entities arise about:
Applications of penalties in accordance with contracts
Formation of the authorized capital of a joint venture
Implementation of debt securities issued by one enterprise and sold to another enterprise
- payment bills for the supply of equipment
- payment tax payments
87. The sectoral features of the economic activity of the economic entity are reflected on the organization of its finance, affecting:
The structure of sources of financing of capital investments
The structure of the sources of the formation of working capital
Property Insurance Needs
- Functions performed by finance
- Possible sources of capital repairs financing
88. For financial relations arising between economic entities and the budget system of the country are characteristic:
Strict Regulation
Basically (except for some non-commercial organizations) bilateral movement of financial resources
Return of funds provided on credit
- Mandatory Change of Property Forms
89. Sources of formation of financial resources of an open joint-stock company can be:
funds coming from the issue and placement of bonds of OJSC
- budget resources
- accounts payable
- accrued, but not paid wages
90. Sources of financial resources of an economic entity operating on a commercial basis are:
Revenue from the sale of goods and services
Funds mobilized in the financial market
Nonealization revenues
Temporary-free funds of the population
91. Financial resources of the economic entity operating on a commercial basis are:
profit
depreciation deductions
Sustainable liabilities
- income tax
- unified social tax
92. Directions for the use of financial resources of economic entities operating at a commercial basis:
Payment of taxes
Profit distribution among founders
Capital investments
Expenditures on R & D.
- payment of wages to employees
93. Domestic sources of financing capital investments in economic entities operating at a commercial basis:
Reinvesigned profit
depreciation deductions
- Release of securities and their implementation in the domestic financial market
- Foreign investment
- Budget loans
94. External sources of financing of capital investments in economic entities operating at a commercial basis:
Release of securities and their implementation in the domestic financial market
Foreign investment
Budget loans
- reinvested profit
- depreciation deductions
95. External sources of financing capital investments of economic entities operating at a commercial basis:
Budget funds
Foreign investment
- depreciation deductions
- Profit from the main activity
96. Directions of the use of net profit of economic entities operating at a commercial basis:
Financing capital investments
Coating a shortage of working capital
- payment of wages
- payment of indirect taxes
97. Domestic sources of financing for working capital growth:
profit
Surplus of working capital for previous periods
Growth of sustainable liabilities
- Founders' funds
- Bank loans
98. Factors affecting the financial sustainability of an economic entity operating at a commercial basis:
Inflation processes
tax policy
Depreciation policy
- membership in the sectoral trade union
- the magnitude of the temporal-free cash among employees of this enterprise
99. Organizational and legal forms of non-profit organizations, profits (entrepreneurial income) of which are distributed among members of this organization:
consumer society
Consumer cooperative
- non-profit partnership
- social organization
- Association
100. Monetary relations that are part of the Finance of the Public Organization - the relationship between the organization and ...
Its members about the payment of membership fees
state about paying taxes and other mandatory payments to the budget and extrabudgetary funds
state about receiving subsidies and subventions from the budget
- Its members about the distribution of profits from entrepreneurial and other revenues
101. Cash revenues used on the formation of financial resources of the municipal medical institution:
Revenues from paid services
Receipts on voluntary health insurance
receipts of local budgets
Removal for Mandatory Health Insurance
- Bank loan
102. Principles of organization of Finance of the State Drama Theater:
Estimated financing
Responsibility for the results of financial and economic activities
- Full self-financing
- Solidarity responsibility of the owner for the results of financial and economic activities
- Profit Maximization
103. The correct statements:
Types of financial resources of non-profit organizations are determined by its organizational and legal form and activity
The institution can receive income from paid services only with the consent of his owner
- The budgetary institution charges depreciation to the main funds acquired at the expense of budgetary funds
104. The financial mechanism of the consumer cooperative is characterized by:
Forming financial resources through shareholders contributions
distribution of part of profits (entrepreneurial income) between shareholders
formation due to part of the profits (entrepreneurial income) of the reserve fund
- budget financing according to the approved estimate
105. The correct statements:
Part of the bank's profits goes to the formation of its reserve capital
Credit organizations and insurance companies pay the same taxes and other obligatory payments to the budget and extrabudgetary funds as other commercial organizations
- Profit profit is the goal of the creation and activities of the Company of Mutual Insurance
- Reserves of insurance companies are formed not only at the expense of deductions from profits, but also at the expense of deductions from the insurance premium
106. Factors providing the growth of financial resources of a credit organization:
reducing income tax rate
Expansion of the number of clients of the credit organization
- increasing the norms of mandatory reservation of part of the funds of the funds of a credit institution in the Central Bank of Russia
- growth of receivables
107. Factors affecting the financial sustainability of a credit organization:
Paid authorized capital of the bank
Reserve capital and other reserves of the bank
Liquidity of the credit organization
- reinsurance of bank risks in insurance companies
108. The source of profits of the Central Bank of the Russian Federation may be percentages of:
Loans issued by the Ministry of Finance of Russia to cover cash ruptures in the process of execution of the federal budget
loans issued to Russian and foreign credit organizations
Deposits open by the Bank of Russia in other credit institutions
- loans issued by the Ministry of Finance of Russia to finance the deficit of the federal budget
- loans issued to industrial enterprises operating in Russia and abroad
109. Articles of income of an insurance company licensed to carry out insurance and reinsurance:
Brokerage services fee in the insurance market
- Fee for brokerage services in the securities market
- receipt of interest in accordance with the loan agreement
- Payments for collector services
110. Type of income allocated during the primary distribution of revenue of business entities without education of a legal entity:
gross income
- Fund of remuneration
- Profit
111. Types of monetary relations included in the finance of business entities without education of a legal entity: the cash relations of the entrepreneur with (CO) ...
State
other participants in the financial market
Insurance companies
- suppliers of goods and buyers
112. Taxes charged from income business entities without education of a legal entity:
a single tax on imputed income
- excise
- customs duties
113. Costs, most often absent in business entities without education of a legal entity:
wage
- Material costs
- depreciation of fixed assets
114. Factors affecting the magnitude of the entrepreneurial income of business entities without education of a legal entity:
price level
Material costs
- level of income taxes
- family budget size
115. Directions for the use of entrepreneurial income of business entities without education of a legal entity:
Payment of taxes
Personal consumption
- payment of salary to employees
- Payment of goods for the needs of industrial activities
116. The most important social consequence of the development of entrepreneurship without the formation of a legal entity is ...
reducing unemployment
- growth of competitiveness of domestic products
Reduction of non-payment of enterprises of the national economy
- increasing tax collection
117. The main source of formation of the initial capital of entrepreneurs without the formation of a legal entity:
Personal savings
- Banking loans
- Emission of securities
- budget resources
118. Public finances in Russia include:
federal budget
State extrabudgetary funds
Budgets of the subjects of the Russian Federation
- Local budgets
119. Control levels in the field of state and municipal finance:
Regional (subfeede)
federal
local
National
- Territorial
- Republican
120. The composition of the state finance of Russia in functional purpose:
federal budget
State extrabudgetary funds
Budgets of the subjects of the Russian Federation
- Local Finance
- Finance of state unitary enterprises
121. Local finances are organized according to the Law "On the Financial Fundamentals of Local Self-Government" on the principles:
independence
State Financial Support
Glasnost
- Autonomy
- Saving regimes
122. Own income of local budgets:
Local taxes and fees
- arrivals from local loans
- Shares of federal taxes, mounted for the local budget on a temporary basis
- Dotations from the regional budget
- subventions from the regional budget
123. Features characteristic of the budget fund:
Types of budget revenues are not enshrined at specific types of budget expenditures.
High maneuverability of budget funds
Fundamental budget funds may be allocated in the budget
- Fundamental budget funds can not stand out in the budget.
- Each type of budget revenues has a clear consolidation of specific types of budget expenditures.
124. A combination of events held by the state in the field of formation and use of budgets of all levels is called:
Budget Policy
- State budget
- budget mechanism
- budget law
- Budget planning
- budget process
125. The emergence of the state budget as an economic category is due to:
The emergence of the state as a political superstructure of society
- the need for financial support of disabled members of society
- the needs of economic entities in financial resources
- the need to exercise budgetary economy regulation
- the needs of the population in cash
126. The distribution object through the budget is:
National income
Some elements of national wealth
- the cost of gross domestic product
- Pure income
- surplus of working capital
- Profit
127. Types of distribution carried out through budgets of state authorities and local self-government:
intercertorial
Inter-sectoile
between the sphere of material production and the non-production sphere
- intra-industry
- Intravenic
128. Sources of financing budget deficits of the subjects of the Russian Federation in accordance with applicable budget legislation:
Receipts from the placement of securities issued by the Administration of the Russian Federation
Income on securities owned by the subject of the Russian Federation
- income from external borrowing
- Budget loans received from the federal budget
129. Sources of financing of the local budget deficit:
Revenues from the placement of municipal securities
Revenues from the privatization of municipal property
Revenues for shares in municipal property
- revenues from posting state securities in the territory of this municipality
- External borrowings based on credit agreements
130. The number of budget system levels depends on:
State system of the country
- principles of building a budget system
- powers of authorities and management
- Will the population
- Economic feasibility
131. Financial assistance provided to the budgets of the subjects of the Federation from the federal budget is provided in the form:
subsidies
subventions
Subsidium
budget loans
- Expendable Powers
132. Functions of the Ministry of Finance of the Russian Federation:
Drawing up a report on the execution of the federal budget
133. Functions of the Ministry of Economy and Social Development of the Russian Federation:
Forecast federal budget
- Consideration of the draft federal budget
- approval of the draft federal budget
- Signing and promulgation of the federal budget law for the corresponding year
134. Functions of the State Duma of the Russian Federation:
- Drawing up a report on the execution of the federal budget
- Final budget forecast
- adoption or rejection of the federal budget law for the next fiscal year
135. Functions of the Ministry of Taxes and Racred
Drawing up a draft federal budget and settlement
- federal budget execution
- Drawing up a report on the execution of the federal budget
- Approval of the budget execution report
- Final budget forecast
136. Functions Federation of the Federation of the Federal Assembly:
Approval of the budget execution report
Adoption or rejection of the federal budget law for the next fiscal year
- Drawing up a report on the execution of the federal budget
- Final budget forecast
137. Functions of the President of the Russian Federation:
Signing and promulgation of the federal budget law for the relevant year
- federal budget execution
- Drawing up a report on the execution of the federal budget
- Approval of the budget execution report
- Final budget forecast
- adoption or rejection of the federal budget law for the next fiscal year
138. Financial documents adopted as a law:
federal budget
Budget Moscow
Budget of the Moscow region
- Consolidated Budget of the Russian Federation
- Consolidated budget of the Novosibirsk region
139. The budget classification of the Russian Federation includes:
Departmental classification of expenses
Economic classification of expenses
Classification of sources of financing budget deficits
- functional classification of income
140. Fundamental reserves are used on:
Providing budget sustainability
Ensuring uninterrupted financing
Coverage of emergency, unforeseen expenses
Coating of intra-year cash ruptures
- Financing current expenses
141. Methods of delimitation of income between the levels of the budget system:
Differentiation of taxes between control levels
Quitting revenue receipts
Establishment of addresses to federal and regional taxes
- delegation of expenditure authority
- provision of budget loans
142. Budget imbalance is manifested in:
deficiency
Proof
- use of subsidies and other forms of financial assistance
- use regulating income
- use of funds by mutual calculations
143. State debt is a consequence:
State guarantees, data to the lender, with the failure of obligations to the borrower of funds
State borrowing
- Municipal borrowing
- state loans
144. Forms of a state loan in the Russian Federation in accordance with the current legislation - state-owned ...
Guarantees provided by the Russian Federation to foreign legal entities
loans provided to foreign countries
Loans provided to international organizations
- loans manufactured by the Russian Federation
- borrowing of the Russian Federation
145. The criterion, in accordance with which the public debt of the Russian Federation is divided into internal and external:
Currency in which debt commitments are issued
- specificity of credit
- Specificity of the borrower
- type of debt obligation
146. The differences of state borrowing from the state loan - government borrowing ...
Associated with the involvement of additional funds to the disposal of state authorities, and the state loan with the investment of public funds into foreign assets
Lead to the formation of public debt, and the national loan allows you to get back and the amount of debt and interest on it
- This is part of the state loan
- have nothing to do with state loan
147. The difference between the conversion of a loan from consolidation:
The conversion concerns the change of loan conditions, consolidation only repayment
- conversion and consolidation absolutely different concepts, there is nothing in common between them
- The conversion conveys loan repayment time, and consolidation is associated with a change in all conditions of the issued loan
148. Sources of health financial resources:
budget
Mandatory Medical Insurance Funds
Funds of the population
Pension Fund of the Russian Federation
- Fund of Social Insurance of the Russian Federation
- funds of enterprises and organizations
149. Features of pensions from social insurance benefits:
Pension dependence on recipient age
Communication pension with long-term social risks
- Duration of receipt
- Dependence on employment experience
- Dependence of retirement pension
- Communication pension with short-term social risks
150. Revenues of extrabudgetary funds:
Special target taxes and fees established for this fund
Voluntary contributions of individuals and legal entities
Budget Assignments
Profit from commercial activities of the Fund itself
- Depreciation of enterprises, institutions, organizations
- Current funds of enterprises, institutions, organizations
151. The size of temporary disability benefits depends on:
Labor experience
wage size
Causes of disability
- Insurance experience
- age insured
- Duration of the disease
152. Source of payment of contributions to medical insurance of non-working citizens - means ...
budget
- non-working citizens themselves
- Federal Fund for Mandatory Medical Insurance
- Social Insurance Fund of the Russian Federation
- Pension Fund of the Russian Federation
153. The general management of the Social Insurance Fund of the Russian Federation carries out:
Board of the Social Insurance Fund of the Russian Federation
- Chairman of the Social Insurance Fund of the Russian Federation
- Ministry of Finance of the Russian Federation
- Government of the Russian Federation
- The State Duma
- Federal Treasury
154. Features characteristic of extrabudgetary funds:
Fastening specific sources of extrabudgetary funds
Local self-government authorities are currently not entitled to create extrabudgetary funds
State extrabudgetary funds have a social purpose
- extrabudgetary funds can be created at all levels of management.
155. The competence of the Pension Fund of the Russian Federation does not include:
Registration of payers of the Unified Social Tax
Implementation of control over the activities of non-state pension funds
- organization of work on recovery from persons responsible for harm to the health of employees, amount of disability pensions due to labor injury, etc.
- financing of expenses for pension provision of citizens
156. Financial levers of state impact on the Russian economy:
Tax benefits and sanctions
Budget financing of investment projects
The norms of depreciation deductions
- Accounting rates Central Bank of the Russian Federation
- currency control
- Funds of economic stimulating enterprises
157. Basic sources of science financing in the Russian Federation:
Means of enterprises
federal budget
- Local budgets
- Target loans
- Reserve funds
- Target extrabudgetary state funds
158. Forms of state financing of science in the Russian Federation:
Financing on thematic plans of organizations
Public Program Financing
- subsidies
- Transfers
- subventions
- financing by industry and departments
159. New forms of financing and stimulating NTP:
Competitive financing of innovative projects
Creation of funds assistance to small research organizations
- incentive surcharges to prices for high-tech products
- Memia for opening and inventions
- Tax benefits
160. Financial levers to stimulate the activities of small enterprises:
Simplified tax system
- Export customs duties
- Budget Assignments
- Credits Central Bank
161. The expansion of the scale of government domestic borrowing affects the investment activities of enterprises:
Negative
- positively, as enterprises always stimulates
- Positive, if it goes to repay external debt
162. The introduction of compulsory insurance of bank deposits affects the investment activities of enterprises:
It has a positive effect, since the bank's credit resources increase
- Negative, because the fee increases for a loan
- does not have a noticeable influence
163. Foreign approvals:
Social security can be carried out at the expense of direct budget financing, and at the expense of social insurance.
Under Russian legislation, social pensions refer to state pension provision
According to Russian legislation, pension payments from non-state pension funds do not reduce the amount of state pensions payments
- In accordance with Russian legislation, social benefits and pensions are taken into account as income in determining the taxable base for personal income tax
164. The amount of unemployment benefits in accordance with Russian legislation depends on:
The average monthly wage paid to the employee until the moment of dismissal
Payday payment period
Causes of work loss
- minimum wage
165. The correct statements:
In accordance with Russian legislation, social services and social security are various concepts.
The main focus of state financial policy in solving social problems is to ensure the address of social benefits
The financial aspects of solving social problems include the tax regulation of the production and sale of essential goods and the provision of services in the social sphere
- Expenditures on the functional classification of budget expenditures "Social Policy" covers all government spending related to social financing
166. Financial methods for softening the differentiation of income of various social groups:
Direct cash payments to citizens guaranteed by the state (pensions, benefits, scholarships, subsidies, monetary material assistance)
- Unified tax rate of individuals
- Regressing rate of the Unified Social Tax
- State support of vital sectors of economics focused on the production of consumer goods and services
167. The amount of payments depends on the average monthly salary of the person receiving this payment, the payment is aimed at compensation (including partial) temporarily or constantly lost earnings, funded by insurance premiums (single social tax)
temporary disability allowance
maternity benefit
Labor pension
- Guide for children under 5 years old (until the end of the term of study on average educational institution)
- Subsidy to pay housing and communal services
168. Obligations included in the internal debt of the subject of the Russian Federation:
Debt on debt securities of the government (administration) of the subject of the Russian Federation
The debts of the bank loans received under the guarantee of the government of the Directory of the Russian Federation
Obligations on compensation of contributions from the population in Sberbank of the Russian Federation
- Debt on debt securities of the Government of the Russian Federation
- Debt on debt securities of local governments
169. Provide a preliminary assessment of the need, funded directly at the expense of budgetary funds:
Manual for children under 5 years old (until the end of the term of study in secondary educational institution)
Subsidy to pay housing and communal services
- temporary disability allowance
- maternity allowance
- Labor pension
170. Types of monetary relations included in international finances:
Monetary relations on the redistribution of the value of the gross domestic product between countries
Monetary relations on the formation and use of international financial funds
- currency relations
- cash relations mediated trading exchanges between countries
171. Financial resources, redistributed between different countries are used on:
Stimulating the development of the national economy of countries, significantly lagging behind the general level of development
Overcoming the gap in the level of social security of citizens of countries that are significantly lagging behind in their development
Improving the competitiveness of goods in demand in the global market
- raising the level of financial support for the production of goods within the country
172. Forms for the liberalization of admission regime into the country of foreign capital:
direct foreign investments
Providing foreign investors of the same regime with national companies
Elimination of Dual Taxation Products
Establishment of a favorable tax regime for foreign investment and foreign companies
- introduction of double taxation goods
173. The value of the UN member state contribution to the reality part of the UN budget affects:
Country solvency
The magnitude of the payment rate, depending on the place of the country in the established scale of contributions
The magnitude of the UN budget
- Timeliness of payment
174. The revenue part of the budget of the European Union (EU) form revenues:
General customs duties on products imported in the EU from countries - non-EU members
Special fees charged with imports of agricultural products imported to the EU from third countries
Discoverages of EU member states in the amount ___ from the collected value added tax
Executions of EU member states from their gross national product
- deductions from income tax from citizens of EU member countries
175. International financial funds intended to co-financing and implementing specific projects in the field of environmental protection and transport development (trans-European lines) in lagging states, are:
Special Fund of Cohesion
- European Fund orientation and Agriculture Guarantees (ETERA)
- European Regional Development Fund (EPRR)
- European Social Fund (ESF)
- European Union budget
176. Tax "Harbor" (as dirty money laundering centers) most often arise in countries where:
There is no taxation of non-resident income
Non-residents minimum income tax rates
From the taxpayer does not require it to deal with economic activities in this country
There is no efficient exchange of information
- From the taxpayer it is required that he is engaged in economic activities in this country
177. Foreign approvals:
Prior to the introduction of a single social tax, the main part of state events related to the provision of employment of the population was funded due to the State Employment Fund of the Russian Federation
The Constitution of the Russian Federation provides for the issues of social protection of the population relate to the issues of joint management of the Russian Federation and the subjects of the Russian Federation
Events on social protection of the population are funded from the federal, regional and local budgets.
- Most services in the social sphere of Russia are paid at the expense of the federal budget
178. The correct statements:
The program documents of the Government of the Russian Federation envisages the expansion of paid services in the field of non-commercial activities.
The constituent entities of the Russian Federation should be transferred to the municipalities of hospitals and schools together with the relevant sources of their financing
- Changing the financial mechanism of universities in the framework of measures to modernize education provides for a complete refusal of budget financing
179. Our own financial resources of insurance companies are:
Insurance payments (premiums) from insured
Additions of payments (premiums) for reinsurance
Revenues from the placement of insurance reserves
- Credit Commercial Bank
- receipts of insurance payments for social insurance against industrial accidents and occupational diseases
180. Articles of income of a credit organization with a general license to carry out banking and equivalent operations:
Brokerage service fees in the securities market
Admission of interest in accordance with the loan agreement
Revenues from leasing property
Collector payment payments
181. Articles of income of the non-state pension fund:
Additional contributions for additional pension provision (insurance)
- revenues from posting in bank deposits
- fee for depository services
- Admission of the Reinsurance Prize
- Accrued interest on the remnants of correspondent accounts in credit institutions
- Fee for brokerage services at the insurance market
182. The financial database of public authorities is:
A combination of budgets of state authorities and local self-government
- extrabudgetary funds
- Financial resources of budgetary institutions
- Target budget funds
- Budget borrowing
- Financial resources of commercial organizations in state ownership
183. Compliance of organs and their functions:
- Ministry of Finance of the Russian Federation -\u003e executes the federal budget, is a report on its execution
- Tax inspections -\u003e monitors timeliness and completeness
- The Accounts Chamber of the Russian Federation -\u003e conducts an examination of reports on the execution of the federal budget
- Federal Assembly of the Russian Federation -\u003e Takes Financial Legislation
184. Types of financial control carried out by the relevant authorities:
- Company Accounting -\u003e Outdoor
- Audit Firm -\u003e Audit
- Counting Chamber of the Russian Federation -\u003e State
- Control and Audit Management of ministries and departments -\u003e Departmental
185. Compliance of sources of financial resources formation types of non-commercial organizations:
- Funds of local budget, receipts on compulsory and voluntary health insurance, revenues from paid services Revenues from renting property -\u003e Municipal medical institution
- foundation fee and other receipts from a public organization, charitable and sponsorship receipts, income from entrepreneurial and other revenues of activity -\u003e Public Fund
1. Finance - ...
๏ Objectively needed
๏ฃ subjective by nature
๏ Conducted by the needs of social development
๏ฃ are generated by state activities
ONLY ONLY OF ELECTRICATIONS (Enterprises, Organizations, Institutions) are required.
2. The subjects of the vality distribution of the social product through finance are:
๏ฃ Owners of the national wealth of the country
๏ The state represented by the relevant entities of the authorities participating in the value distribution of the social product
๏ Legal persons implementing manufactured products and providing services to consumers
๏ฃ Individuals producing material values \u200b\u200bfor personal consumption
๏ Individual entrepreneurs
3. The process of value distribution of the social product is carried out using categories:
๏ฃ Product
๏ Price (if deviate from the cost)
๏ฃ Money
๏ Finance
๏ Credit
๏ Salary
๏ Insurance
4. Financial relations include cash relations:
๏ Payment of insurance premiums for life insurance
๏ฃ Using working capital in short-term assets
๏ Providing a loan to the budget of the Nizhny Novgorod region from the federal budget
๏ Payment of taxes in the budget
๏ฃ Payment by enterprise of goods and services in cashless form
5. The material carriers of financial relations are:
๏ฃ All cash
๏ Financial resources
๏ Revenues and expenses of target funds
๏ฃ Gross Domestic Product
๏ฃ National income
6. Finance interpretation as an economic category complies:
๏ฃ beginning of the twentieth century
๏ฃ The end of the 20s of the twentieth century
๏ Mid-40s of the twentieth century
๏ฃ The end of the 70s of the twentieth century
๏ฃ The beginning of the implementation of market reforms
7. Author of the distribution concept of the Entity of Finance:
๏ฃ A.M. Alexandrov
๏ฃ D.A. Allahverdyan
๏ฃ A.M. Burman
๏ฃ E.A. Voznesensky
๏ V.P. Dyachenko
1. Financial strategy is
- 1. Long-term course of financial policy aimed at solving major tasks
2. A combination of short-term techniques to achieve the goal - methods of collecting and distributing funds
4.Economic tactics in solving financial problems
- Subject of Finance Management is
1. Finance owners at the enterprise
2. Tax Service, Central Bank, President
3. Executive bodies of local self-government
4. Enterprises and organizations of non-commercial type
- Financial policy of the state is
1. A combination of the theory and practice of implementing financial activities within the Russian Federation
2. The special scope of state activities aimed at mobilization, rational distribution and effective use of financial resources for the state of its functions
3. Methods and tactics of achievement of order in the turnover of financial resources
4. Rules and procedures stipulated by the government for monitoring population savings
- Type of control that is not financial:
1. Final
2. Systemic
3. Current
4. Preliminary
- Not applicable to financial control methods:
1.Revision and inventory
2. Check the status of accounts
3.Ciological survey
4. Economic analysis
- The directions of the financial policy of the state are recognized:
1. Budget Policy
2. Economic politics
3.Oail politics
4. All of the above
- Forms of finance management are:
1.Prognosization
2. Operative Governance
3. Reconnected analysis
4.Finction of financial permissions
- Financial control is
1. Assumption of ways to save money by the state
2. Control of legislative and executive bodies of all levels for the financial activities of all economic entities, using special forms and methods of its organization
3. Inactimate Financial Management Population
4. Relief money resources
- The object of finance management is recognized
1. Different types of financial relations related to the formation of cash funds and their use of business entities, states, citizens
2.Finance citizens, finance of commercial enterprises
3. Decal funds of organizations
4. Budget loans in banks
- The system of measures to regulate nationwide finances and monetary policy in order to reduce business activity and deceleration of economic growth is called -
- System Policy
- Monetary policies
- Deflation policies
- Financial Policy
- Subjects of nationwide control of the financial system are recognized:
1. The first chamber of the Russian Federation
2. Tax police service
3. Control and revision service of ministries and departments
4.Ampatheted representatives of financial support cooperatives
- A complex of legal, economic, organizational measures to draw up budget, regulation of the budget process, the budget deficit management is ...
1. Budget tactic - Budget strategy
- Budget Policy
- Budget systematics
- Management is ...
1. Assistance of techniques and methods of targeted impact on the object to achieve a certain result
2. Possible sphere of state activities aimed at effective use of financial resources for the state of its functions
3. The effect of all organs and organizations carrying out the impact on the object
4. The one is from the above
- Economic partnerships differ from societies by:
1. Partnerships are built on the principles of membership and association of capital
2. Participants are responsible for its value contributions made by them.
3. Participants are responsible for its obligations only by their property. - participants benefit only from ownership of information about the financial market
- Finance functions are recognized:
1. Supplement
2.complex
3. Normative
4. Distribution
- Non-commercial organizations cannot be created as a form:
1. Fund Support
2.Ceperative
3. Education
4. Limited Liability Communications
- Attitudeprofit from sales to sales revenue is called
1. Balance - Profitability
- Revenue
- Profit
- Profit before tax minus income tax is
1. Current profit - Commission profit
- Percentage revenue
- Profit Financial
- Non-current assets include in their composition ...
1. Intangible assets
2. Assets of circulation
3. Cash - all listed
- Mutual responsibility of participants not only by the property of the partnership, but also by their personal property for the obligations of the partnership implies responsibility -
1. Subsidiary - Full
3. Commercial
- Legitimate
- The cost of manufactured products does not include costs.
1. Material costs
2. Calculations in salary funds
3.Sums of accrued depreciation
4. Possesses to participate in the authorized capital of other organizations
- Current assets include items:
1. Material reserves
2. Certificate debt
3. Measuring assets
- Organizational and legal forms of commercial organizations are recognized:
1.complete enterprises
2.The consumer cooperatives
3.Nighting enterprises - Consumer Wolnitsa
- Economic relations arising from the movement of money and the cash flows formed on this basis associated with the functioning of cash funds created at the enterprises are
1. Finance commercial organizations - Finance of the budget sector
- World Finance
- Public Finance
- Non-commercial organizations can engage in entrepreneurship?
1.Mogut
2. Do not have rights
3.Mogut in exceptional cases
4. Moat only budget
- Financial relations are called
1. Entry relationships about the formation and use of cash funds in economic entities
2. Economic relations, about the movement of the parties to the public life of people
3. Determination relationship over the circulation of cash flows
- national relationships about the functioning of the social product
- Subjects of the market economy are: 1. Organization
2. Budgets of different levels of power and management
3.Cancing
4.Analog service
- Functions performed by finance:
1. Supplement
2. Ratio
3.flow-forming
4. Economic
- Monetary relations between economic entities on the education and use of cash funds are
1.Doney
2. Cash funds
3. Finance
4. Credit
- The link of the budget system of the Russian Federation is recognized:
1.Federal budget
2. Inpass budgets
3. Insurance funds
4. Population funds
The correct answers are noted by the "+" sign.
To the left of the formulation of the question The complexity of the test task specified by the authors:
P - simple (a priori - 3 points on a 10-point scale);
C is complex (5 points);
PS - increased complexity (7 points).
Topic 1. The essence and function of finance
C 1. Why can finance be considered as a historical category?
1. They arose at a certain stage of the development of society;
2. They arose with the emergence of the state; +.
3. They arose with under the influence of two factors: commodity-money relations and distribution process; +.
4. They are due to the public division of labor and the division of society to social groups;
in the process of forming financial resources; +.
in the process of manufacturing GDP and ND;
in the process of distribution and redistribution of GDP and ND;
in the process of exchanging GDP and ND;
in the process of forming funds funds.
C 4. Indicate the main difference between money from money?
finance in terms of less money;
finance historically emerged later;
finance perform two functions, money - 5 functions
finance - a tool for the distribution and redistribution of GDP and ND, and the money is universal equivalent. +.
P5. Finance functions include:
distribution of GDP and ND and the formation of cash funds;
distribution of GDP and ND and control; +.
means of accumulation and means of payment;
distribution of GDP and NL and regulation;
C6. What monetary relations relate to financial?
sale of goods in stores;
receiving a bank loan;
the relationship between individual links of the budget system; +.
payment of utility services by the population.
P7. What is the financial resources of society?
cash tools;
cash income and foundations of organizations, states and household; +.
revenues of state
household revenues
PS 8. Select the element of decentralized financial resources:
1. Read; +.
2. State borrowing;
3.Offition of the state;
PS 9. Select the Element of Central Financial Resources:
1. Nations; +.
2. Depreciation funds of commercial enterprises;
3. Monetary incomes of individuals;
4. Associates on securities manufactured by enterprises;
P 10. Select a feature characterizing finances:
1. Finance suggests exports of capital;
With 11. What revenues are created during distribution relationships?
primary and secondary; +.
material aid;
household income;
reserves of enterprises and states.
C12. What is a financial mechanism?
a combination of economic relations;
a set of forms of organizations of financial relations and methods for the formation and use of financial resources; +.
cash organizations;
the process of monetary management in production.
Topic 2. Financial system
N 1. What is the financial system?
A. Set of spheres and units of financial relations. +.
B. Taxes;
B. Settlement of money income.
The combination of financial control bodies.
D. Settlement Cash
N 2. What areas of financial relations include the financial system?
A. decentralized and centralized; +.
B. Control and distribution;
B. Distribution and redistribution;
G. Profit of enterprises and finance households;
D. Centralized and Insurance Funds.
ะ 3. Specify the links of the financial system (choose one full answer):
A. Finance of enterprises;
B. Finance of organizations, household finance, budget system; +.
B. extrabudgetary funds;
G. Budgets of various levels;
With 4. The basis of the financial system of the Russian Federation is:
A. Federal budget;
B. Budget system;
B. Budget system and extrabudgetary funds;
Finance of organizations and finance households; +.
With 5. The current budget system of the Russian Federation covers:
A. Federal budget, regional budgets;
B. FEDERAL BUDGET, REGIONAL BUDGETS, Local budgets;
B. Federal budget, regional budgets, local budgets, extrabudgetary funds; +.
Federal budget, extrabudgetary funds;
D. FEDERAL BUDGET, Local budgets.
P 6. The consolidated budget includes:
A. Territorial budgets;
B. Local budgets;
B. Federal target budget funds;
The federal budget and consolidated budgets of the subjects of the Russian Federation; +.
D. Territorial target budget funds.
P 7. Specify the current extrabudgetary target fund
A. Pension Fund; +.
B. State Employment Fund;
B. Federal Road Fund;
Federal environmental fund;
Ps 8. What is the main reason for improving the financial position of the Russian Federation at the turn of 20 and 21st centuries?
A. Increased energy prices; +.
B. GDP and ND growth; +.
B. Wage impairment as a result of inflation;
Tax reform.
P 9. How many links in the budget system of the unitary state?
Four.
P 10. How many links in the federal state budget system?
Four.
Topic 3. Budget, Budget Device and Budget System
Pr 1. What functions do the state budget?
A. Redistribution of national income. +.
B. Preventive function
B. Statistical function
Observation function
C 2. What expenses prevail in the federal budget of the Russian Federation (mark two positions)?
A. Environmental Cost
B. Costs for culture, art, media
B. Financial assistance to the budgets of other levels +
G. National Defense Expenses +
C 3. Are the budgets of countries with a developed market economy costs to repay and serving public debt?
A. Yes, provided +
B. No, not provided
Ps 4. What budget are the taxes, providing the greatest revenues in the budget system?
for federal budget +
behind the budgets of the subjects of the Russian Federation
over local budgets
PS 5. Is it used in foreign practice when taxing the income tax definition of a non-tax minimum?
A. Yes, used +
B. No, not used
P 6. Do custom duties come to the federal budget revenues of the Russian Federation?
P 7. What is the leading link of the budget system of the Russian Federation?
A. FEDERAL BUDGET +
B. Regional budgets
B. Local budgets
G. extrabudgetary funds
With 8. What kind of expenses prevails in the costs of the federal budget of the Russian Federation?
A. on current consumption +
B. Investments in fixed assets
B. Expenses related to space research
The costs associated with public administration
From 9. What source is the activities of the Accounts Chamber of the Russian Federation are funded?
A. from the federal budget of the Russian Federation +
B. From regional budgets
V. from local budgets
With 10. What types of expenses from the following are dominated in the costs of the federal budget of the Russian Federation?
A. Repayment and maintenance of public debt +
B. Science and Fundamental Studies
B. Fisheries
G. Agriculture
PS 11. Which of the statements below is true?
A. Budget expenses are only a refinement.
B. Budget expenses are only irrevocable
B. Budget expenditures may have both a return and irrevocable character +
P 12. What revenues prevail in the income of the federal budget?
A. Credits of international financial and credit institutions
B. Tax receipts +
B. Loans of the population
Nennalog revenues
P 13. What is included in the non-tax revenues of the federal budget of the Russian Federation?
A. Revenues from property in municipal property
B. State duties
B. Revenues from the foreign economic activity of the Russian Federation +
G. Revenues from the sale of property in federal property
From 14. What document is the size of the federal budget deficit?
A. Tax Code
B. Budget Code +
V. Customs Code
PS 15. The internal methods of funding budget deficit include
A. Placing securities in the foreign market
B. Release of government securities in national currency
B. Release of government securities in national currency +
G. Loans of the Paris Club of creditors
P 16. What methods of financing budget deficit are external?
A. Money Emissions
B. Credits of international financial and credit institutions +
B. Revenues from the privatization of state property
G. Edition of government securities in national currency
PS 17. Budgetary device is:
A. Budget system device
B. The set of budgets operating in the country
M. The set of legal norms defining the budget process and the construction of the budget system +
P 18. The budget system is:
B. The collection of budgets operating in the territory of the country
B. Activities of the authorities for the preparation of the project, consideration, approval and budget execution
G. The set of legal norms defining the budget process
PS 19. What includes the budget system of unitary states?
A. State (federal) budget
B. State budget, budgets of members of the Federation, Local budgets
B. State (Central) Budget and Local Budgets +
P 20. What includes the budget system of federated states?
A. State (federal) budget
B. Federal budget, budgets of members of the Federation, Local Budgets +
V. State (federal) budget and local budgets
G. Budgets Federation members and local budgets
PS 21. What are the principles of the budget device?
A. Unity, completeness, stimulation, publicity
B. Control, Unity, Reality, Balance
V. Unity, Independence, Publicity, Balanced +
Unity, Sustainability, Independence, Fullness
P 22. The budget system of the Russian Federation consists of:
A. 1 level
B. 2 levels
B. 3 levels +
G. 4 levels
PS 23. Which of the following statements is true:
A. Budgets of municipalities enter their income and expenses in regional budgets
B. The budgets of the subjects of the Federation enter their income and expenses to the federal budget
B. Budgets of municipalities enter their income and expenses to the federal budget
G. Territorial budgets do not include their income and expenses in the federal budget +
PS 25. The statement that the income and expenses of the lower budgets do not include higher budgets:
true only for unitary states
true only for federal states
true for federated and unitary states +
not true for states with any government device
From 26. What is the consolidated budget?
A. Code of the federal budget and consolidated budgets of the Federation members +
B. Log in local budgets
B. Federal Budget
Code of Regional Budgets
C 27. Consolidated budget:
A. is approved by the legislative authority
B. is compiled only at the federal level
V. is considered by the Federal Assembly of the Russian Federation
G. is not approved by the legislative power +
With 28. What fund plays an important role in regulating intergovernmental relations?
A. Foundation for Financial Support Regions +
B. International Monetary Fund
B. Federal Minor Entrepreneurship Support Fund
Road Foundation
From 29. Funds intended to align budget security enter territorial budgets from:
A. Federal budget
B. Fund financial support of the subjects of the Russian Federation +
B. International Financial and Credit Institutions
G. Charity Organizations
With 30. Means transmitted from higher budgets to the lower budgets for financing a strictly target event - this is:
A. Bank loans
B. tax deductions
V. Subvention +.
G. Funds from Stabilization Fund
With 31. Means transmitted from higher budgets to the lower budgets, with the latter of the latter - this is:
A. Dotation +.
B. Subsidia
V. Subvents
With 32. To fixed incomes, territorial budgets include:
revenues that fully received in the relevant budget
funds transmitted from the parent budget to the Northstairs to finance the target event +
credit-based funds
funds transmitted from the parent budget to the Lastness to cover the deficit.
With 33. The Federal Financial Support Fund is formed by:
credit and attracted financial resources
at the expense of tax revenues entering regional budgets
at the expense of tax revenues entering the federal budget +
due to the tax revenues entering local budgets
PS 34. The principle of independence of the budget device involves:
A. Assignment of income and expenditures of territorial budgets of the grouping codes of budget classification
B. Availability of own sources of budget revenues of different levels and independent definition of directions of their use +
B. Full financial independence of lower budgets from higher education
G. Differentiation of income and expenses between the levels of the budget system
With 35. Unified budget classification is used in compiling, approval and execution:
A. Only the federal budget
B. Only regional budgets
B. Budgets of all levels +
G. Only Local Budgets
P 36. Mandatory publication in the media is subject to:
A. Only the federal budget
B. Only regional budgets
B. Only local budgets
G. Budgets of all levels +
P 37. From which budget is the cost of national defense?
A. from all budgets
B. From regional budgets
V. from local budgets
G. from the federal budget +
Topic 4. Budget revenues
C 1. The federal budget revenues are part of:
A. Centralized Finance +
B. decentralized Financials
B. Territorial budgets
C 2. What is the main material source of budget revenues?
A. National income +
B. Accumulation of economic entities
B. Accumulation of the population
Credits and loans
C. 3. Which of the budget revenues below are non-tax revenues?
state duties
customs duties +.
3. Natural resource payments
revenues from lease of state property
C 4. Do regional authorities have the right to finance the budget deficit to introduce taxes and fees not provided for by tax legislation?
A. Yes, have in all cases
B. Yes, have in some cases
V. Do not have +
G. Yes, have to resolve the supervisory authorities
5. What are the revenues prevail in the income of the federal budget of the Russian Federation?
A. Loans of the population
B. Nanalogue revenues
B. Tax income +
Credits of international financial organizations
C6. The main sources of federal budget revenues are:
credit loans
VAT, income tax and tax on individuals +
tax on sales, land tax, property tax of individuals
state and customs duties
PS 7. Receipts from what taxes prevail in the income of the federal budget?
A. Riby
B. indirect +.
V. Tax on the income of individuals
G. State duties
PS 8. Territorial taxes and fees are entered into operation:
Decree of the President of the Russian Federation
Tax Code of the Russian Federation
legislative acts of territorial authorities in accordance with the Tax Code +
Constitution of the Russian Federation
PS 10. Specific rates of regional taxes and fees are established:
A. Federal laws
B. Regional legislative acts +
B. Local legislative acts
Budget Code
P 11. Local taxes and fees are mandatory to pay:
A. throughout the Russian Federation
B. On the territory of the respective municipalities +
B. On the territory of the relevant subject of the Russian Federation
PS 12. Where do federal taxes and fees come?
A. Only in the federal budget
B. Only into territorial budgets
B. Only to target budget funds
G. in budgets of different levels +
P 13. Which of the listed taxes are direct?
A. Profit tax, personal income tax +
B. excise
Mr. Other answer
P 15. Tax revenues are regulated:
A. Law "On the Central Bank of the Russian Federation"
B. Tax Code of the Russian Federation +
B. Law "On the securities market"
Civil Code
P 16. Determine the tax system as
the combination of all current taxes, as well as the principles, forms and methods of charging +
a combination of budgets operating in the country
a combination of credit institutions
Ps 17. Does the total tax system of the Russian Federation correspond to the global practice of foreign countries:
A. Yes, corresponds +
B. No, does not match
P 18. Currently, taxation in the Russian Federation is regulated:
Tax Code of the Russian Federation +
Budget Code
Law "On the Central Bank of the Russian Federation"
Topic 5. Budget Expenditures
C 1. What expenses are budget?
the cost of reproduction of fixed capital
expenditures that ensure the fulfillment of the functions of the state +
expenses of legal entities and individuals
emergency expenses of legal entities
C 2. What is the current budget spending?
1) +
2) overhaul financing
3) capital construction costs
acquisition of medical equipment
PS 3. The method of providing budget funds is:
financing Defense
budget financing, budget loans and loans +
bank lending
PS 4. What budget expenses are classified as target?
warm of civil servants
acquisition of raw materials
capital investment financing +
federal taxes
PS 5. How organizations are budget loans only on conditions of 100% Property?
state organizations
savings bank
private organizations +.
municipal organizations
P 6. What is the appointment of budget spending?
coating of any costs associated with production
financing the needs of legal entities and individuals
ensuring the functions performed by the state +
formation of state funds
With 7. What does the capital expenditure relate
warm of civil servants
increase in state reserves +
acquisition of textbooks
public debt repayment costs
From 7. Which of the federal budget classifications includes the section "National Economics"?
economical
departmental
3) Functional +
reproductive
With 8. What principle is characteristic of the organization of budget financing?
material incentive
target nature of the use of funds +
security
urgency
PS 9. Determine that from the listed form of budget financing
payment of benefits
subventions and subsidies to organizations +
financing capital investments
acquisition of medicines
P 10. What are the principles of budget loans?
pay +.
irrevocable
self-sufficiency
material interest
Topic 6. State Credit
N 1. What body is a mandatory participant in the state loan?
Individuals
Legal entities
State +.
International Institutions
With 2. Who may be the state, entering into credit relations?
Seller
Underwriter
Buyer
Borrower +.
Professional participant in securities market
C 3. What is the activities of the state in the credit market prevails
Creditor
Underwriter
Borrower +.
Professional Member of the Securities Market
Ps 4. Why does the state use government loans?
To replenish budget revenues
To finance budget deficit +
To reduce tax burden in the state
To ensure employment of professional participants in the stock market
Regulation of the activities of the Central Bank of the Russian Federation
5. What functions do the state loan?
Distribution +.
Budget revenue formation
Incentive
PS 6. Specify the state debt management authority?
The Federal Tax Service
Tax authorities
Government +.
Customs
P 7. Specify the form of debt obligations of the Russian Federation?
Sale of state property
State securities issued on behalf of the Russian Federation +
Budget loans to legal entities
PS 8. What is the main sign of the differences in the internal state loans of the Russian Federation from external?
Lenders
Loan currency +.
Place placement
Yield
Investors
With 9. What way is predominantly mobilized borrowed funds of the Russian Federation in the domestic market now?
Accommodation
Placement of debt securities +
Obtaining loans of the Central Bank of the Russian Federation
Obtaining tax credits
PS 10. Select from below the listed short-term securities?
Eurobonds
PS 11. Select from below the listed state securities having coupons?
PS 12. Install the correspondence between the valuable paper and the date of its initial release?
|
Eurobonds |
PS 13. Install the correspondence between the valuable papers and the sphere of the state loan to which it relates?
With 14. What tasks makes it possible to solve the market of state securities?
Funding budget deficit +
Placing free funds of legal entities and individuals
Attracting investment in industry
With 16. Which of the following funds may be provided from a budget on a return basis?
Budget loans +.
Subsidies
Subventions
From 17. Which of the following funds can be provided from the budget only on the return and reimbursable basis?
budget loans +.
budget loans
subsidies
subventions
PS 19. What structure is developing a program of government internal borrowing?
The president
Federal Assembly
Vnesheconombank
PS 20. What structure is developing a program of state external borrowing?
The president
Vnesheconombank
Savings bank
PS 21. What body regulates the federal securities market?
Government
Federal Assembly +.
Counting Chamber
With 23. What clubs is a member of the Russian Federation as a lender state?
Parisian +.
London +.
Tokyoi
Topic 7. extrabudgetary special funds
PS 1. Select features corresponding to extrabudgetary funds:
A. includes its income and expenses in the budgets of central, regional or local territorial entities
B. are formed due to the income of the target or in the order of targeted deductions from specific types of income and other revenues
V. have a target purpose +
G. are formed at the expense of customs payments
C 2. Select sources of formation of extrabudgetary funds in the Russian Federation?
A. Mandatory deductions of legal and individuals +
B. Credits of the International Monetary Fund
B. Deductions from income tax
Customs plates
From 3. In what years, there were no extrabudgetary funds from the following in the Russian Federation?
With 4. Select the functions that are fulfilled by extrabudgetary funds?
A. Distribution +.
B. Statistical
B. Creating credit guns
G. accounting
With 5. What system did the extrabudgetary funds of the Budget Code taken?
A. to budget +
B. to distribution
V. To credit
G. To monetary
PS 6. Due to what sources state social extrabudgetary funds are formed?
PS 7. Install the correspondence between the extrabudgetary fund and the direction of its funds.
P 9. What fund is represented by a system of federal extrabudgetary social funds?
A. Employment Foundation
B. Pension Fund of the Russian Federation +
B. Federal Fund to Support Subjects of the Russian Federation
Road Foundation
D. background necessarily health insurance
PS 12. What federal extrabudgetary fund has ceased to exist since 2001?
A. Federal Road Fund
B. Employment Fund +
B. Foundation for the Communion of MCS staff
Conversion Foundation
D. Environmental Protection Fund
With 13 who amounted to the draft budget of extrabudgetary funds
Ministry of Economic Development and Trade
Government
Counting Chamber
Controls of these funds +
From 13. Who represents the draft budgets of state extrabudgetary funds for the consideration of legislative bodies?
A. Martfin
B. Government +.
Counting Chamber
D. Authorities of the Management of these Funds +
PS 14. What body is preparing a report on the execution of the budget of the Federal Emergency Fund?
A. Martfin
B. Ministry of Economic Development and Trade
B. Government
G. Authorities of these Funds
D. Federal Treasury +
P 15. What expenses are funded from the Pension Fund?
temporary disability benefits
disease benefits
baby Benefits
payment of labor pensions +
P 16. What expenses are funded from the Pension Fund?
A. Temporary disability benefits
B. Benefits in connection with the birth of a child
B. Benefits in connection with the loss of the breadwinner
Pension payments +
D. Treatment benefit due to occupational disease
N 17. Which of the following tasks is implementing a pension fund?
A. ensures the payment of maternity benefits and childbirth
B. Payment for hospital leaf benefits
V. Pays labor pensions +
G. carries out insurance against industrial accidents
P 18. What is the main article revenue budget of the Pension Fund of the Russian Federation?
A. Insurance Contributions +
B. Means received from loans
B. Means transmitted from other extrabudgetary funds
G. Funds received from business activities
PS 19. What body since 2001 ensures the receipt of the main mass of the revenues of the Pension Fund?
A. Central Bank
B. Ministry of Social Development
B. Structure of FTS +
G. Sami authorities of the Pension Fund
PS 20 What body performs the fulfillment of the Pension Fund by expenses since 2001?
Federal Treasury +.
ministry of Social Development
Structures of FTS.
The authorities of the Pension Fund themselves
P 21. Parts of what taxes (tax) come to the Budget of the Social Insurance Fund?
A. Unified Social Tax +
B. Profit Tax
Mandatory deductions to social extrabudgetary funds
23. Choose the main source of budget revenues of the Social Insurance Fund
assignments from the budget
Deductions from the Social Social Tax +
profit tax
mandatory deductions to social extrabudgetary funds
With 22. What is the task of the Social Insurance Fund?
A. Ensuring Pension Payments to Working Citizens
B. Ensuring guaranteed state benefits on temporary disability, pregnancy and childbirth, at the birth of a child, etc. +
B. Financing of medical institutions implementing rehabilitation programs
G. Financing State Investment Projects
From 23. Choose the source of the formation of funds of mandatory health insurance funds:
A. Executions of a single social tax
B. Part of the income tax paid by individual entrepreneurs
B. Executions from budgets +
G. Revenues of therapeutic institutions from the provision of paid services
P 24. Are OMS funds are created in the territorial level?
B. Depends on the solution of the territory
G. Created until 2001, and now are not created
D. began to be created from 2001.
P 10. What federal law regulates the budget process in the constituent entities of the Russian Federation?
A. Budget Code +
B. Tax Code
B. Civil Code
Penal Code
P 11. At the expense of which source the income of the budgets of the constituent entities of the Russian Federation is formed?
A. Taxes +.
B. Funds transmitted from local budgets
B. Credits of the Central Bank of the Russian Federation
G. Loans of the Population
P 12. At the expense of which source are the income of local budgets?
A. Taxes +.
B. Credits of the Central Bank of the Russian Federation
B. Credits IMF.
G. revenues of state extrabudgetary funds
P 13. What extrabudgetary funds are functioning at the level of the constituent entities of the Russian Federation?
A. Pension Fund
B. Social Insurance Fund
B. Federal Compulsory Medical Insurance Fund +
G. Territorial Foundation OMS
Topic 9. Finance organizations
C 1. Finance of enterprises and commercial organizations is:
A. Cash funds;
B. Monetary relations arising from a monetary assessment of commodity and material values;
B. Monetary relations arising in the process of monetary and formation, distribution and use of funds funds. +.
Ps 2. With what condition decentralized cash consumption funds are formed
when moving money +
when evaluating the value of commodity and material values
when expressing the volume of sales in cash
C 3. What is the material basis of financial relations?
A. The cost of labor invested in the production of products;
B. Production reserves of a commercial organization;
B. Money Money; +.
The cost of finished products.
C 4. What is the criterion for grouping financial relations in certain areas
economic content of financial relations +
production volume of commercial organization
number of employees of a commercial organization
organizational and legal form of management
PS 5. What unites various groups of financial relations
scope of application +.
flow of funds
form of calculations
nothing unites
P 6. Are financial relations part of money relations?
A. Yes, are; +.
B. No, are not;
B. This is equivalent concepts.
P 7. Which of the listed functions belongs to finances?
A. Accounting;
B. Control; +.
V. Social;
Estimated.
P 8. Which of the listed financial functions?
A. Distribution; +.
B. Management;
B. Evaluation;
G. Accum
PS 9. In its economic content, the formation of additional capital
Is a distribution or redistribution?
distribution
redicient character +.
contains in itself both elements of distribution and redistribution
PS 12. What is an objective basis of the control function of finance
commercial organizations?
A. Activities of audit firms;
B. Cost accounting costs for the production and sale of products; +.
B. Mobilization of financial resources of a commercial organization;
M. Mobilization of the financial resources of the commercial organization and the formation of budget revenues.
With 13. Is the absolute economic independence of a commercial organization possible?
A. Yes, with the transition to a market economy, this principle is fully implemented;
B. Complete implementation is possible only for profitable working organizations;
V. No, complete implementation is impossible, since the state always regulates individual parties to entrepreneurial activities; +.
This principle will be fully implemented in achieving a stable economic situation in the country.
PS 14. What do they understand under the principle of self-financing?
payback of current costs at the expense of own and borrowed funds
payback of current costs and investment in the development of production at the expense of own sources
payback of current costs and investment in advanced production at the expense of own funds and, if necessary, at the expense of banking and commercial
Loans +.
PS 15. Does the principle of providing financial reserves legislative
yes, all commercial organizations in the legislative procedure must form financial reserves.
no, the decision to form financial reserves is the prerogative of managers of commercial organizations
has only for joint-stock societies of open or closed type +
4. The formation of a financial reserve for all commercial organizations other than state and municipal enterprises is established.
PS 16. Can a closed joint-stock company carry out the free sale of its shares in the stock market?
B. can only under the condition of secondary placement of securities;
Q. Can not. +.
PS 17. Does the right unitary enterprise have the right to dispose of its property
it has the right to dispose of its property at discretion
it has the right to dispose of its property on its own
it has the right to dispose of its property consent of the owner +
Ps 18. Is the authorized capital of a full partnership share?
yes, is +
no is not
it can be called shareholder capital
PS 19. Which of the listed factors affect the composition and structure of the main production assets of the organization?
A. Organizational and legal form of management;
B. Sectoral economics; +.
B. Features of the formation of authorized capital;
G. The presence of additional capital.
PS 20. Investments in production development is:
A. Expenses related to advanced reproduction; +.
B. Forced expenses;
B. Expenses related to simple reproduction;
G. Funds sent to consumption.
From 21. What is the economic essence of depreciation?
A. Monetary form transferred to the products of the value of fixed assets;
B. This is the process of gradual transfer of the value of the work of labor as they are deposited on the products produced, turning it into a monetary form and
resource accumulation for subsequent reproduction of fixed assets; +.
B. Part of the cost of surplus work.
With 22. Depreciation deductions are:
source of working capital
source of the formation of authorized capital
source of the formation of authorized and extra capital
source of financing long-term investment +
With 23. Can I use profits on covering the cost of working capital?
A. It is possible for commercial organizations of any organizational and legal form of economic management; +.
B. can be in the event that this is a unitary enterprise;
G. It is possible only to joint-stock companies.
From 24. Is revenue from sales of income of commercial
Organizations?
yes, it is a net income of a commercial organization
yes, this is the gross income of a commercial organization
no, not +
From 25. What is an income as an economic category
source of financing expanded reproduction
pure income created by surcharge +
source of financing of simple reproduction
the ultimate goal of entrepreneurial activity
PS 26. Profitability is:
A. Absolute indicator characterizing the organization's activities;
B. The cost indicator characterizing the effect of entrepreneurial activities;
B. Relative indicator characterizing the degree of business profitability. +.
From 27. What is the main source of reimbursement of funds spent on the production of products?
profit enterprise
product revenue +
short-term commercial bank loans
depreciation deductions
PS 28. Is the sales price by a factor affecting the magnitude of the production and sales of products?
yes it is
no, not +
is at the time of changing the price of finished products
Topic 10. Household Finance
C 1. What are household finance?
A. Settlement of cash flow and household incomes.
B. Household cash.
B. Homemade property
G. Economic Relations for the formation and use of household cash funds +
PS 2. What is the material source of household financial resources?
revenues of the country
material wealth of countries
national Wealth GDP
household revenues +
PS 3. What monetary funds are created within the framework of household financial resources?
A. Foundation consumption and stock of savings. +.
B. Pension Fund of the Russian Federation
B. Foundation for the development of production
G. Fund for Financial Support Subjects of the Russian Federation
With 4. What are the sources of household money incomes?
A. Only the payment of labor.
B. Only income from entrepreneurial activity.
B. Only state social benefits.
M. Wage, income from entrepreneurial activities and state social payments and rent +
C 5. What does it relate to transfers to the population?
A. Pensions from extrabudgetary social funds. +.
B. Revenues for shares.
B. Payroll.
G. Interest on deposits in commercial banks.
PS 7. What qualifications are based on the division of household cash expenditures
only for the purpose of using and degree of regularity
only by the degree of need
only for use and necessity
for the purposes of regularity, degree of necessity and use goals +
With 8. What voluntary payments are households?
2. Insurance contributions to non-state pension funds +
insurance contributions to state extrabudgetary funds
PS 9. What types of savings and savings can be in households?
A. Acquisition of expensive household appliances.
B. Deposits of the population in commercial banks. +.
B. Rest abroad.
G. Education in educational institutions.
P 10. What tax pay households?
A. Tax on the profit of organizations.
B. Tax on the property of organizations.
B. Tax on personal income. +.
G. Tax on income of credit institutions.
From 11. What tax is for households the hardest?
tax on property of individuals
insurance payments in extrabudgetary social funds
tax on income of individuals +
national tax
Topic 11. Insurance
With 1 Which of the listed features characterize insurance relations?
stimulating destination
closed redistribution of damage in space and time
free payment
permanently payments +.
control of insurance activities
PS 2. What are the organizational forms of the Insurance Fund in Russia (choose one or more options)?
social Development Foundation
reserve Fund of the enterprise +
foundation for the Development of Science and Technology
foundation consumption of the organization
reserve Fund of the President of the Russian Federation
C 3. What is the function of insurance?
stimulating
2) Warning +
fiscal
cumulative
P. What is the function of insurance ensures damages?
stimulating
control
fiscal
4) Risk +
With 5. The specific insurance feature is that it is:
carried out on the basis of the interests of the state
acts on the basis of the law
4) is carried out on the basis of the law and the contract between the insurer and the insured +
With 6. What industries as an object has damages arising from various commercial operations?
property insurance
personal insurance
3) Economic Risk Insurance +
civil liability insurance
PS 7. Which insurers operate on a non-commercial basis?
state and municipal organizations
insurance Pools +.
open Society
joint Stock Company
PS 8. Determine the principle of organization of insurance
competition +.
monopolization
delicate
self-sufficiency
PS 9. What does insurance relationships characterize?
stimulating destination
redistribution, stimulation, free
free payment
4) closed redistribution of damage in space and time, irrevocability +
PS 10. In what form can be formed and used insurance
fund?
enterprise accumulation fund
foundation for material incentives
3) Reserve Fund for Insurer +
pension Fund
PS 11. What is the function of insurance ensures a decrease in the degree and consequences of insurance risk?
risk
control
3) Warning +
distribution
reproductive
N 12. What is the feature of mandatory insurance?
carried out on the basis of the interests of the state of adverse natural events
2) applied automatically by force +
used in the interests of the insurer and insurer
acts on the basis of the law
With 13. What industries as an object has the damage to third parties?
property insurance
personal insurance
3) liability insurance +
risk insurance
insurance of economic risks
From 14. Specify the subjects of the insurance market:
insurer, taxpayer, insurance agent
insured, lender, borrower
3) Insured, Insurance Broker, Insured +
insurer, Budget Pharmacetor, Taxpayer
PS 15. Which principles and most characterizes the organization of the insurance case in Russia?
centralized public administration
2) freedom of choice of services by the insured +
state ownership
monopolization
Topic 12. Financial Management
PS 1. Choose the two functions of the state's legislative bodies.
A. Approval of the state budget. +.
B. Drawing up a state budget project.
B. Control over compliance with financial laws.
G. Approval of the state budget execution report
PS 2. Select the function of the Ministry of Finance in foreign countries.
A. Take laws on taxes and fees.
B. Develop financial policies. +.
B. Sets the limit of public debt.
PS 3. The internal debt management function of the Ministry of Finance of the Russian Federation finds its expression in:
A. The issue of municipal loans.
B. Emissions of state loans. +.
B. Adoption of laws governing public debt.
P4. Choose a state financial control body of the Russian Federation:
A. Main Control Department under the President of the Russian Federation.
B. Audit services.
B. Accounts Chamber of the Russian Federation +
G. Financial services business entities.
5. Choose a non-state financial control authority:
A. Ministry of Finance of the Russian Federation.
B. Central Bank of Russia.
B. Financial departments of commercial banks. +.
With 6. Select the functions of the Federal Assembly of the Russian Federation in finance management:
A. Considers and approves laws regulating the composition and structure of the financial system and the function of its individual links. +.
B. The draft law on the federal budget
B. Performed by the budget of the Russian Federation
G. adopts laws on the execution of budgets of the subjects of the Russian Federation
With 7. Select the functions of the Accounts Chamber of the Russian Federation:
A. Development and approval of the Tax Code.
B. Control over the legality and timeliness of the federal budget and federal extrabudgetary funds. +.
B. Execution of the budget of the Russian Federation.
With 8. The functions of the Ministry of Finance of the Russian Federation include:
A. Development and implementation of a single financial policy of the Russian Federation.
B. Development of a unified methodology for budgeting of all levels and reports on their execution +
B. Financial expertise of projects of federal laws, as well as regulatory acts of federal state bodies.
P 9. Select the function of the Federal Tax Service:
Adoption of the Tax Code of the Russian Federation
Control over the correctness of calculation, completeness and timeliness of paying all taxes and fees +
Carries out audit control of enterprises and organizations
P 10. Choose two functions of state tax inspections:
Accounting taxpayer +.
Control over the correctness of calculation and timeliness and completeness of budget contributions
prevention, identification and suppression of corruption in tax authorities
P 11. Who can carry out financial control? (choose 2 loyal responses)
Legislative +.
Individuals
Executive +.
P 12. What does departmental financial control mean?
A. Control over ministries and departments from the Ministry of Finance of the Russian Federation.
B. Control carried out by the control bodies of the authorities themselves.
B. Control, made by FTS. +.
With 13. Is the federal treasury in the functions of the execution of regional and local budgets.
PS 14. Is the state of the state debt state of the Russian Federation in the function of the Accounts Chamber of the Russian Federation?
PS 15. What is the function of commercial banks in the field of financial control?
control over the cash discipline of legal entities +
analysis of bank risks
control over the use of funds to legal entities
timely and fullness of tax enumerations
control over the investment activities of enterprises
With 16. Specify the method used when conducting financial control.
A. Interview.
B. revision. +.
V. Experiment.
Balance method.
N 17. To whom the Accounts Chamber of the Russian Federation accounts?
Central Bank
Ministry of Finance
Federal Tax Service
Federal Assembly of the Russian Federation +
P 18. What the main body carries out financial control over the use of funds of the federal budget of the Russian Federation:
A. Local and regional authorities.
B. Federal Treasury. +.
B. Individuals.
Commercial enterprises.
P 19. The tasks of the Accounts Chamber of the Russian Federation includes:
control over the execution of the federal budget and extrabudgetary funds +
drawing up forecasts of territorial budgets
Fulfillment of the federal budget of the Russian Federation
P 20. The federal treasury is functioning as part of which organ
Central Bank of the Russian Federation
Federal Assembly
Administration of the President
Ministry of Finance of the Russian Federation +.
From 21. The tasks of the Federal Treasury of the Russian Federation in the field of financial control include:
Control over the cash execution of the federal budget and extrabudgetary federal funds +
monitoring the issuance of cash by law by the Central Bank of the Russian Federation.
Control over timely and full taxes and fees paid to legal entities
PS 22. Does the Accounts Chamber of the Russian Federation have the right to verify the financial activities of private commercial structures that are not used by the federal budget?
From 23. Can an audit firm recognize a commercial bankrupt company?
From 24. What bodies do tax control in the Russian Federation?
audit firms
Central Bank of the Russian Federation
Federal Tax Service +
Federal Treasury of the Russian Federation
Topic 13. Budget process
C 1. What is the budget process?
process of drawing up projects, consideration, approval and execution
budgets +.
organizational principles of building a budget system
centralized distribution and redistribution of GDP and ND between the financial system links
C 2. What is budget planning?
a combination of all budgets operating in the country
centralized distribution and redistribution of GDP and ND between the financial system links in the process of drawing up and executing budgets +
the process of drawing up projects, consideration, approval and execution of budgets
organizational principles of building a budget system
N 3. How many stages include the budget process in the Russian Federation?
4 stages +.
P. 4. How does the 4 stage of the budget process ends?
consideration of the budget by legislative authorities
approval of the budget execution report +
approval of the budget by the legislative authorities
adjustment of the main indicators of the budget in accordance with the financial and economic situation
PS 5. Which of the approval below is true?
budget process enters budget planning
budget planning is included in the budget process +
the budget system is included in the budget process.
budget device enters the budget process
P 6. Does countries differ in the countries the duration of the budget process?
yes, it differs +
no, does not differ
PS 7. Principles of the budget process:
unity, completeness, publicity, reality +
pay and urgency
material responsibility for the formation of financial reserves
stimulation, control, completeness, independence
P 8. What body performs functions on the preparation of the federal budget project?
Central Bank of the Russian Federation
Federal Treasury of the Russian Federation
Ministry of Finance of the Russian Federation +
Committee of the State Duma on Budget, Banks and Finance
PS 9. Accounts of the Federal Treasury of the Russian Federation and its field divisions are intended for:
budget execution
execution of extrabudgetary funds
Execution of budgets and extrabudgetary funds +
settlements between business entities
With 10. Participants in the budget process in the Russian Federation are:
individuals: Residents and Non-residents of the Russian Federation
legal entities: residents and non-residents of the Russian Federation
financial and Credit Institutions
legislative and executive bodies +
P 11. Legislative authorities of the Russian Federation:
consider and approve budgets, as well as reports on their execution
the draft budget is made up
performed by the budget
carry out organizational and methodological work on the preparation and execution of the budget
P 12. Which of the listed functions is assigned to the executive bodies of the Russian Federation?
consideration of budgets
approval of budget reports
drawing up projects and execution of budgets +
approval of budgets
From 13. In the function of the Ministry of the Russian Federation, finance includes:
consideration and approval of the budget
approval of the budget execution report
control over compliance with tax legislation, correctly calculus, full and timeliness of tax payments
implementation of organizational, methodological and practical work on the preparation and execution of the budget +
With 14.Dine financial balance of the Russian Federation, containing data on the predictive possibilities of revenue accumulation, attracting borrowing and financing budget expenditures, is drawn up on:
for 1 month
for 6 months
With 15. The balance of financial resources includes:
revenues and expenses of the Russian Federation +
revenues and expenses of subjects of the Russian Federation
household income and expenses
income and expenses of municipalities
P 16. Are the draft federal budget refer to the Federation Council?
yes, subject to +
no, not subject to
From 17. Is it necessary to conduct subsequent readings of the federal budget in the State Duma, if he passed 1 reading:
yes, you need +
With 18. What questions are solved when considering in the State Duma of the Federal Budget Project inI. reading?
the main characteristics of the federal budget +
distribution of costs for functional classification subsections
the adoption of the law on the federal budget in general
distribution of expenses for ministries and departments
P 19. The State Duma considers and approves:
federal budget +.
regional budgets
local budgets
consolidated budget
P 20 federal budget is accepted:
Decree of the President of the Russian Federation
Law of the Russian Federation "On the Federal Budget" +
other document
Topic 14. Financial Policy
PS 1. What are the main element of the state financial policy?
State budget
Public Financial Management Bodies
Determining the goals and objectives of using financial relations +
Setting the tax system
PS 2. is included in the content of the financial policy of the state
development of a financial mechanism?
In certain cases
PS 3. is included in the content of the financial policy of the state
organization of Financial Management?
In certain cases
C 4. What are the main goals of the financial policy of the state?
distribution of financial resources and control +
regulation of the economy +.
formation of finance organizations
study of theoretical issues of using financial relations
With 5. Can fiscal objectives be the basis of financial policy
states?
In certain cases
With 6. What is the financial regulation of the economy?
indirect impact on various economic processes
conduct tax reform +
study of budget relations
formation of new types of enterprises
With 7. What is the fiscal orientation of financial policy
states?
ensuring the growth of non-tax revenues
reducing tax revenues
ensuring a balance of income and state costs +
organization of state credit
PS 8. Is it possible with the same financial instruments to regulate various economic processes
in certain cases +
From 9. What is a financial mechanism?
taxes of taxes and non-tax payments of the state
a combination of forms and methods of organizations of financial relations +
various types of enterprise funds
money income and population expenses
C 10. Directive financial mechanism:
established by government agencies and is obligatory for the execution by all economic entities in the country +
determined only by the Decrees of the President of the Russian Federation
installed by the Ministry of Finance of the Russian Federation
controlled by the Federal Customs Service
With 11. Can individual elements of the financial mechanism are determined by legal entities
in certain cases
With 12. What is the main focus of the classical financial policy?
regulation of the economy
fiscal objectives +.
Anti-inflation policy
cyclic regulation
With 13. What is the main focus of regulatory financial policies?
regulation of the economy +.
fiscal goals
anti-inflation policy
cyclic regulation
PS 14. In which countries did the policy financial policy been conducted?
In countries with a market economy
In countries with socially oriented economies
In countries with a planned economy +
In Western Europe and the US
PS 15. What kind of basic type of financial policy is currently applied in most countries of the world
fiscal
regulating +.
dIRECTIVE
social
Topic 16. State Finance Theory
A. Improving direct taxes;
B. Increasing the investment activity of the state;
B. Revolutionary change in the principles of constructing financial systems;
Free competition; State non-interference in the economy +
PS 2. What principle of building tax systems does not belong to A. Smith?
A. Fair
B. Elasticity +.
V. Convenience
Mr. Details
C 3. The main work of K. Marx is called:
A. "Better less, yes better";
B. "Capital"; +.
B. "Study of the nature and causes of wealth of peoples"
PS 4. The principle of the elasticity of taxation A. Wagner refers to the group:
A. Principles of tax management;
B. Principles of justice
B. Financial Principles of Taxation Organization; +.
G. People's Economic Principles
With 5. "Deficient Financing" - Term of Theory:
A. Marxism
B. A. Smith
V. Keynesianship +.
PS 6. The basis of the financial concept of J. Keynes is ideas:
A. "Efficient demand" +
B. Revolutionary transformations;
B. "Dynamic transformations";
G. State Regulation
PS 7. What is the feature of the reproductive concept of finance?
finance is a system of cash relations
finance is distributional relationships
finance is relations related to several reproduction stages +
With 8. What is the feature of the distribution concept of finance
finance is a system of economic relations
finance - this is distributive insquisitive relationship +
finance is a reproductive relationship
finance is distribution and exchange
Topic 17. International Financial Relations
N 1. Is the Russian IMF member?
acts as a "observer".
C 4. The external public debt of the Russian Federation is divided:
debt of the Russian Federation; +.
duty of private commercial banks to foreign banks;
The debt of the former USSR
With 5. The London Creditors Club includes:
foreign credit banks; +.
governments leading western countries
With 6. Dealetization of gold means:
the refusal of the government to minted gold coins;
an increase in the country's gold reserve;
refusal to recognize for gold Metal Metal Functions. +.
With 7. Payment balance is:
the ratio of payments made by this country abroad and the revenues received by it from abroad for a certain period of time; +.
requirements and obligations of the country in relation to foreign countries.
P 8. The main source of foreign currency receipt to Russia (choose the right answer):
import of goods;
foreign investment;
oil and gas exports; +.
export equipment.
With 9. The currency is:
monetary unit of a foreign state; +.
international Calculation Unit;
national Monetary Unit;
precious metals.
P 10. What body establishes the official exchange rate of the ruble?
Ministry of Finance of the Russian Federation;
Government of the Russian Federation;
With 11. Restructuring of external debt means:
refusal to return debt;
refusal to pay interest on debt;
delay payments on debt. +.
PS 12. Who wins from the devaluation of the national currency:
importers of goods;
exporters; +.
government of the country;
foreign states.
P 13. Is gold a legitimate payment facility in developed states?
Ps 14 The role of the gold reserve of the state is currently being to:
define national currency +
golden coin chasing means
serve as a means of calculations on international trade transactions
PS 15. Is the assertion that the restructuring of external debt means delaying payments According to public debt, including interest:
Since 16. Do the central banks of developed countries have the right to emission?
partially.
From 17. Is the approval that the devaluation of the national currency is beneficial to exports?
From 18. Can IMF provide a loan for the construction of a large industrial facility in Russia?
PS 20. Does Russia have the right to cover the deficit of the federal budget due to the loan from the IBRD?
PS 21. The main tasks of the Paris Club of creditors
require the return of loans by developing states +
provide a postponement of the return of creditors to countries - debtors +
From 22. Are Russian exporters obliged to sell monetary revenue of the Central Bank?
obliged completely
obligated partially +.
P 26. The exchange rate means:
purchasing power of a monetary unit;
the price of a monetary unit of one country, expressed in monetary units of other countries or to international monetary units. +.
Topic 18. Features of financial systems of developed countries
C 1. What proportion of national income is redistributed through the state budgets of developed countries?
A. All National Income
B. More than 40% +
N 2. Developed countries depending on the state device have:
A. Two or three links budget system +
B. five-stated budget system
B. Decteated budget system
N 3. The main arrivals in the state budget are:
A. Tax revenues +
B. Depreciation receipts
B. Rental
PS 4. The budget system of Germany is:
A. Unitary
B. Federative +.
B. Confederate
PS 5. In the symmetric model of the fiscal system of the Federation of developed countries, use:
A. Equal rights +
B. Each federation has a special status.
PS 6. The budget process in developed countries has:
A. Two stages - budget consideration and approval
B. Three stages - budget preparation, consideration, approval
B. Four stages - budget preparation, consideration, approval and execution +
PS 7. In the UK applies:
A. Shedular- Global Income Taxation System +
B. Global System
PS 8. The main taxes entering the budget of developed countries are:
A. Input Taxes +
B. excise
B. Inheritance and Giving Tax
P 9. Military spending Developed countries finance:
A. from the state budget +
B. From social security funds
P 10. Extrabudgetary funds of developed countries are:
A. National and territorial special trust funds +
B. Depreciation funds of enterprises
Liked? Click on the button below. You not difficult, and us pleasantly).
To free download Tests at the maximum speed, register or log in to the site.
Important! All presented tests for free download are designed to draw up a plan or base of their own scientific papers.
Friends! You have a unique opportunity to help the same students like you! If our site helped you find the right job, then you are definitely understanding how the work you need can make it easier for the work to others.
If the test, in your opinion, is poor quality, or this work you have already met, let us know.
