1) Indicators of the intensity of use of fixed assets

2) Indicators of the use of production areas and facilities

3) Indicators of capital productivity of fixed assets and the rate of return

4) All answers are correct.

5) There is no correct answer

22. What is included in the concept of "revolving funds of the enterprise"?

1)Basic and auxiliary materials, semi-finished products own production, purchased semi-finished products, components

2) Part of the means of production that participate in the production cycle once and fully transfer their value to the cost of manufactured products

3) Means of production that are repeatedly involved in the production process and transfer their value to the cost of products

4) Tools of labor that repeatedly participate in the production cycle and transfer their value to the cost price finished products not immediately, but in parts, as it wears out

5) Items of labor necessary for the manufacture of products

23. What tangible elements are included in the current production assets enterprises?

1) Inventories of raw materials, materials, semi-finished products, purchased products, spare parts, fuel, work in progress, deferred expenses

2) Machine tools, units, fixtures, containers, racks

3) Finished products, cash at the cash desk, on the current account of the enterprise

4) Profit of the enterprise, debt to suppliers

5) There is no correct answer

24. What is the minimum stock?

1) The amount of stock at which it is necessary to place an order for the purchase of a new batch

2) The amount of stock, taking into account random deviations in delivery times and consumption volume

3) The optimal size of the delivery lot

5) There is no correct answer

25. What determines the inventory turnover ratio for a certain period?

1)From starting and ending stocks

2)From average stock

3) From the cost of goods sold and the average stock

4) From all of the above

5) There is no correct answer

26. What is working capital?

1) Part of the capital of the enterprise, which is modified in the production cycle and the exchange cycle and acts in the form of inventories, receivables, cash and valuable papers

2) The net worth of the assets of an individual or legal entity minus the amount of liabilities

3) Part of the capital of the enterprise, which is a set of material and material elements of long-term functioning

4) Part of the advanced capital spent on the purchase of objects of labor

5) There is no correct answer

27. Which of the following applies to circulation funds?

1) Material resources of an enterprise, industry

2) Vehicles enterprises, production buildings, structures

3) Finished products, products shipped, on the way, cash in shares, on a current account, at the cash desk, all types of debt

4) Profit

5) There is no correct answer

28. Which of the following is included in the company's working capital?

1) Stocks of materials, spare parts, fuel, finished products in stock

2) Working capital and circulation funds

3) Work in progress, finished goods in stock

4) Workshop equipment, finished products in stock

5) Inventories, work in progress, prepaid expenses

29. Which of the following applies to work in progress?

1) Items of labor that have not yet entered the production process

2) Items of labor that have already entered the production process, but are still being processed

3) Items of labor that are at the enterprise in a certain size, ensuring the continuity of the production cycle

4) The costs associated with the preparation of the production of new types of products and their development

5) There is no correct answer

30. What characterizes the turnover ratio of working capital?

1) The level of technical equipment of labor

2) The intensity of the use of working capital

3) Average duration of one revolution

size 4 products sold per 1 rub. production assets

5) There is no correct answer

31. What indicator characterizes the material consumption of products?

1) Technical level of production

2) The total weight of materials for the manufacture of one product

3) Norms of consumption of materials for manufacturing
products

4) Economical use of materials

5) There is no correct answer

32. What indicators characterize the effectiveness of funds?

1) Profit, profitability of production

2) Capital productivity, capital intensity of products, capital-labor ratio

3) Turnover ratio, average duration of one turnover

4) The level of return on working capital

5) There is no correct answer

33. What stage do they go through in their movement working capital?

1) Cash

2)Productivity

3) Commodity

4) All of the above

5) There is no correct answer

34. Which of the following does not belong to the category of workers?

1)Working

2) Employees

3) Repairman

4) All answers are correct

5) There is no correct answer

35. What is a profession?

1) Genus labor activity, requiring special training and being a source of livelihood

2) Specialty, which is a source of livelihood

3) Any work that an employee can perform

4) All answers are correct

5) There is no correct answer

36. What individuals are workers?

1) Doing work

2) Directly engaged in the production of labor products

3) Chiefs

4) All answers are correct

5) There is no correct answer

37. Which workers are classified as employees?

1) Mainly mental labor, providing management of the production of labor products

2) Being in the service of the owner of the enterprise

3) Laborers

4) All answers are correct

5) There is no correct answer

38. Which of the following positions do not belong to the category "head"?

1) Director

2) Deputy directors

3) Chief specialists

4) Senior engineers

5) Heads of shops

39. What is the headcount?

1) The number of personnel according to the list

2) The number of personnel according to the list on a certain date, taking into account those hired and dismissed on this date

3) The number of employees who come to work during the month

4) All answers are correct

5) There is no correct answer

40. How is the overall turnover rate determined?

1) The ratio of the total number of employees hired and retired during the reporting period to medium payroll

2) The ratio of the total number of employees hired and retired for the reporting period to the payroll

3) This is the total number of received

4) All answers are correct

5) There is no correct answer

41. What is labor productivity?

1) Production output per unit of time

2) Labor costs per unit of output

3) The degree of fruitful activity of people, determined by the indicators of output and labor intensity

4) All answers are correct

5) There is no correct answer

42. What is working out?

1) Labor costs for output

2) The total number of products manufactured by the enterprise

3) The cost of raw materials for output

4) All answers are correct

5) There is no correct answer

43. The growth of what indicator is stimulated by wages, which are a form of remuneration for work?

1) Productivity

2) return on assets

3)Material capacity

4) All answers are correct

5) There is no correct answer

Option I

b) specific costs of OF for 1 rub. commercial products;

c) the value of marketable products per 1 rub. OF;

d) the level of labor productivity.

2. What does the concept of "revolving funds of the enterprise" include?

a) basic and auxiliary materials, semi-finished products of own production, purchased semi-finished products and components;

b) part of the means of production that participate in the production cycle once and completely transfer their value to the cost of finished products;

c) objects of labor necessary for the production of products;

d) means of production that repeatedly participate in the production process and transfer their value to the cost of the finished product.

3. The return on assets is calculated as the ratio of the cost of marketable products to:

a) the initial cost of the OF;

b) average annual cost;

c) residual value;

d) the cost of OF at the beginning of the year.

4. The enterprise sold unused objects while maintaining the volume of output. How will the rate of return on assets react to this?

a) will go down

b) will increase;

c) will remain unchanged.

5. Production capacity measured:

a) natural values;

b) monetary values;

c) natural and monetary values.

6. Who sets the depreciation rates?

a) by the enterprise itself;

b) the Government of the Russian Federation;

c) the relevant ministry.

7. How often is the replacement cost of an FA determined?

a) periodically according to the decisions of the Government of the Russian Federation;

b) annually;

c) every 2 years.

8. What is replacement cost?

a) the cost of the equipment after repair;

b) the cost of equipment, taking into account wear and tear;

c) the cost of acquiring equipment at current prices.

9. What indicators characterize the effectiveness of the use of working capital?

a) profit and profitability of production;

b) return on assets and capital intensity of products;

c) turnover ratio and duration of 1 turnover.

10. Define the concept of "fixed assets" ____________

11. Describe the ways to determine the need for working capital.

Option II

1. Replacement cost is:

a) the value of the fixed asset in prices and conditions of the past period of time;

b) the cost of the fixed asset in prices and conditions of the future period of time;

c) the value of the fixed asset in prices and conditions of a given period of time.

2. What indicators are not related to the indicators of the movement of OF?

a) wear factor;

b) turnover ratio;

c) Material Utilization Factor.

3. What part of fixed assets are roads?

a) to the active part;

b) to the passive part.

4. What fund is used by the enterprise for the reproduction of fixed assets?

a) reserve;

b) depreciation;

c) financial incentive fund.

5. Which of the following best defines depreciation?

a) the process of transferring the cost of fixed assets to the cost

finished products;

b) wear of OF;

c) the cost of maintaining and repairing the OF.

6. Due to the better use of which part of fixed assets, the return on assets mainly increases?

a) buildings;

c) production equipment.

7. What material and material elements are included in the working capital of the enterprise?

a) stocks of raw materials, materials, semi-finished products, purchased products, spare parts, fuel, work in progress, deferred expenses;

b) machines, units, devices, containers, racks;

c) finished products, cash on hand, on the current account of the enterprise;

d) profit of the enterprise, debt to suppliers.

8. What stage do working capital go through in the course of their movement?

a) money;

b) productive;

c) commodity;

d) all of the above.

9. What characterizes the material consumption of products?

a) the volume of material costs attributable to one ruble of output;

b) the volume of output per one ruble of material costs.

10. Define the concept of "working capital" ____________

______________________________ ______________________________ _____________

11. Describe the characteristic properties of fixed assets.

Option III

1. Fixed capital is:

a) the value of the means of labor;

b) part of the productive capital;

c) fixed assets.

2. Indicate those elements that are normalized by the enterprise.

a) all working capital and cash in settlements;

b) cash on accounts and on hand;

c) all working capital and finished products in stock;

d) all revolving funds and circulation funds.

3. What types of fixed assets are divided by use?

a) active;

b) inactive, in reserve;

c) both answers are correct.

4. Which of the following applies to the means of circulation?

a) material resources of the enterprise and industry;

b) vehicles, industrial buildings, structures;

in) finished goods, products on the way, cash on accounts and at the cash desk, receivables;

d) profit of the enterprise.

5. How often is the revaluation of the value of fixed assets carried out?

a) once a year;

b) as needed.

6. The carrying value of fixed assets is:

a) the cost at which fixed assets are recorded on the balance sheet of the enterprise;

b) residual value;

c) full original cost minus depreciation.

7. What is the liquidation value?

a) the cost of scrap metal or constituent elements;

b) the value of fixed assets at the time of disposal.

8. What is depreciation of fixed assets?

a) partial or complete loss of consumer value of the OF due to their operation or inactivity;

b) partial or complete loss of consumer value of OF due to their operation;

c) complete loss of consumer value of OF due to their operation or inactivity.

9. Fixed assets are part of the property used as:

a) objects of labor;

b) means of labor;

c) labor force.

10. Define the concept of "working capital" ____________

______________________________ ______________________________ _____________

11. Describe the sources of meeting the need for working capital.

Option IV

1. Depreciation is:

a) the process of gradually transferring the cost of FA to
cost of finished products;

b) monetary expression of depreciation of fixed capital;

c) straight-line depreciation over the useful life of the equipment.

2. What characterizes the turnover ratio of working capital?

a) the level of technical equipment of labor;

b) the number of turnovers made by working capital for the period;

c) the average duration of 1 revolution.

3. What characterizes the return on assets?

a) the need for fixed assets;

b) the volume of production attributable to one ruble of the involved fixed assets.

4. For production efficiency:

a) capital productivity should increase, and capital intensity should decrease;

b) return on assets and capital intensity should increase;

c) capital productivity should decrease, and capital intensity should increase.

5. What factors determine the production capacity?

a) the level of qualification of employees;

b) labor intensity production program;

c) the mode of operation of the equipment.

6. What indicators are used in assessing the effectiveness of the use of working capital?

a) the coefficient of physical wear;

b) turnover ratio;

c) depreciation charges.

7. The value of the coefficient of extensive use of equipment depends on:

a) the operating time of the equipment;

b) production capacity equipment;

c) equipment performance.

8. Methods of depreciation calculation:

a) linear;

b) index method;

c) both answers are correct.

9. Steam engines and generators are:

a) work machines

b) power machines;

c) other machines and equipment.

10. Define the concept of "fixed assets" ____________

______________________________ ______________________________ _____________

11. Describe the types of depreciation of fixed assets.

Topic: "Sectoral labor market"

Evaluation Criteria

Option I

1. Add the right side of the formula:

Acceptance turnover ratio (K o.pr):

2. Which workers are classified as employees?

a) predominantly mental labor, ensuring the management of the production of labor products;

b) performing auxiliary work;

c) directly engaged in the production of products of labor.

3. Which of the following categories do not belong to the category "administration"?

a) director;

b) deputy director;

c) shop manager;

d) secretary.

4. What is the headcount?

a) the number of employees who come to work during the period;

b) the number of employees on the list as of a certain date, hired for permanent and temporary work.

5. Write a concept for the definition "- persons employed mainly in the process of creating material values, maintaining machines, mechanisms, industrial premises in working order"

6. What is labor productivity?

a) product development per unit of time;

b) labor costs per unit of output;

c) the degree of fruitful work of people, determined by the output and labor intensity.

Work description

1.What characterizes the return on assets?
a) the level of labor equipment;
b) specific costs of OF for 1 rub. commercial products;
c) the value of marketable products per 1 rub. OF;
d) the level of labor productivity.
2. What does the concept of "revolving funds of the enterprise" include?

return on assets;

capital intensity;

shift coefficient;

Extensive use ratio;

Profitability;

26. Intensive use of equipment characterizes:

shift coefficient;

return on assets;

capital-labor ratio;

The performance of this type of equipment;

Intensive use factor.

27. When calculating the full initial cost of fixed assets, the costs of:

Acquisition;

delivery;

Purchase and delivery;

Purchase and installation;

Purchase or manufacture, delivery and installation.

28. Depreciation by non-linear methods can be carried out in relation to any types of fixed assets:

Depending on the depreciation group;

Cannot be carried out for 8-10 depreciation groups;

Cannot be carried out for 1-3 depreciation groups.

29. Depreciation method:

It is chosen by the enterprise itself when putting the depreciation object on the balance sheet;

It is established by a higher organization;

Set by the tax office.

30. Depreciation starts:

From the moment this element of fixed assets is put on the balance sheet of the enterprise;

Since the acquisition of this element of fixed assets;

From the 1st day of the month following the month when this element of fixed assets was entered on the balance sheet of the enterprise;

From the beginning of the quarter following the quarter of putting this element of fixed assets on the balance sheet of the enterprise;

All answers are wrong.

31. Depreciation is terminated:

Since the write-off of this element of fixed assets from the balance sheet of the enterprise;

From the 1st day of the month following the month of writing off this element of fixed assets from the balance sheet of the enterprise;

From the beginning of the quarter following the quarter of writing off this element of fixed assets from the balance sheet of the enterprise;

All answers are wrong.

32. Fixed assets and depreciable property are identical concepts:

33. Depreciation of fixed assets is:

Depreciation of fixed assets;

The process of transferring the value of fixed assets to the cost of production;

Recovery of fixed assets;

The cost of maintaining fixed assets.

34. Which of the following applies to the main production assets:

conveyor line;

Canteen building;

Driveways;

Finished products in stock;

Factory management building.

35. If the machine is written off on May 15, but the corresponding depreciation stops:

36. Return on assets is calculated as the ratio of output:

To fixed production assets at the beginning of the year;

To fixed production assets at the end of the year;

To the monetary valuation of the property of the enterprise;

All answers are wrong.

37. Does a device with a service life of 2 years and a cost of 8.5 thousand rubles belong to depreciable property?

38. To normalize working capital in the production stock, the following indicators are used:

Daily consumption of raw materials;

Price per unit of raw materials;

Stock rate in days.

39. Which of the following applies to inventories:

Funds on the current account;

40. Which of the following applies to work in progress:

Stocks of tools with a service life of up to one year;

Semi-finished products bought on the side;

Funds on the current account;

Semi-finished products of own production;

Semi-finished products transferred to the warehouse for shipment to the buyer;

Stocks of raw materials for production.

41. Which of the following applies to circulation funds:

Stocks of tools with a service life of up to one year;

Semi-finished products bought on the side;

Funds on the current account;

Semi-finished products of own production;

Semi-finished products transferred to the warehouse for shipment to the buyer;

Stocks of raw materials for production.

42. Spare parts for current repair relate:

To the main production assets;

To circulation funds;

To working capital.

43. Which of the following applies to working capital:

Fuel reserves;

Stocks of tools with a service life of more than 1 year and a cost of 800 thousand rubles;

Cash on hand;

Funds on the current account;

Spare parts for equipment overhaul.

44. The composition of the working capital of the enterprise includes:

Industrial stocks of raw materials;

Future expenses;

Cash;

Finished products.

45. The circulation funds include:

Material resources of the enterprise;

Finished products in stock;

Finished products shipped;

Cash on the current account;

Company vehicles.

46. ​​The turnover ratio of working capital characterizes:

The amount of products sold per 1 rub. production funds;

The duration of one turnover of working capital;

The number of turnovers of working capital for a given a period of time;

The level of technical equipment of labor;

Costs of production assets per 1 rub. commodity products.

47. Indicators of the use of working capital are:

Profitability;

turnover ratio;

Average duration of one turn;

return on assets;

capital-labor ratio.

48. The turnover period of working capital shows:

The time spent by working capital assets in stocks and work in progress;

The time for working capital to pass through the stages of their acquisition, production and sale of products.

The speed of movement of working capital;

The number of days for which a full turnover of working capital is completed;

The time required for a complete renewal of fixed assets.

49. Which of the components of the stock rate in days are used in the normalization of working capital in industrial stocks:

Average current stock;

Product packaging time;

Time to prepare products for shipment;

Insurance stock;

Transport stock.

50. To normalize working capital in the production stock, the following indicators are used:

Daily consumption of raw materials;

Daily output of finished products;

Price per unit of raw materials;

Average unit price;

Stock rate in days.

51. Which of the following applies to normalized working capital:

All production stocks;

All current assets of the enterprise;

Funds in the current account.

52. When calculating the relative savings in working capital due to the acceleration of turnover, the indicator of the volume of products sold is used:

base year;

Actual (reporting);

Both.

53. To the main workshops machine-building enterprise relate:

Forging and stamping;

Repair;

waste disposal;

Container manufacturing.

54. Serial production characteristic:

Wide use of versatile equipment;

Organization of jobs for technological specialization;

Typing technological processes and tooling;

Significant time for preparatory and final operations.

55. Single production is characterized by:

A significant proportion of workers of medium qualification;

Use of universal equipment;

Wide use of statistical methods of product quality control.

56. Workplace can be organizationally divided:

57. The results of the auxiliary workshop are used:

within the enterprise;

Outside the enterprise.

58. Appointment of the classification of production costs by cost items:

Calculation of direct and indirect costs;

Calculation of unit cost of production;

Preparation of cost estimates for production.

59. The grouping of costs by economic elements includes the costs of:

For fuel and energy technological goals;

On the basic wages of production workers;

For depreciation of fixed assets;

For the preparation and development of production;

For additional wages of production workers.

60. The grouping of costs by costing items includes costs:

On raw materials and basic materials;

For wages;

For depreciation of fixed production assets;

For fuel and energy for technological purposes;

for support materials.

61. The costs of management and organization of production relate to:

direct costs;

indirect costs;

variable costs;

fixed costs;

Production maintenance costs.

62. Variable costs include:

material costs;

Depreciation deductions;

Wage production staff;

Administrative expenses.

63. fixed costs firms are:

Gross costs of the firm basic prices;

The minimum costs associated with the manufacture of a certain volume of products under the most favorable production conditions;

The opportunity cost of the firm;

Costs that occur even if the product is not produced;

The costs associated with the sale of products.

64. Fixed costs include all of the following types of costs except:

depreciation expenses;

Fees for renting a warehouse for finished products;

salary employees of the plant management;

Fuel and energy costs for technological purposes;

Costs for the security of the premises;

All answers are correct;

All answers are wrong.

65. The fixed costs of a firm are:

Costs of resources at prices in effect at the time of their acquisition;

Minimum production costs of any volume of products under the most favorable production conditions;

The costs that the firm incurs even in the absence of production;

implicit costs;

All answers are wrong

66. Non-consumable items include:

Automobile;

Energy for technological purposes;

All answers are correct.

67. Leasing objects include:

Automobile;

room;

68. The object of leasing is the property of:

The manufacturer of this object;

Lessor;

lessee.

69. The leasing organization must have entity:

70. Can the equipment seller act as a lessee?

71. Leasing rent:

Refers to the cost of production;

Deducted from profit;

All answers are wrong.

72. The property that is the object of leasing is on the balance sheet:

Lessor;

Lessee;

Lessor or lessee under the contract;

All answers are wrong.

73. The leasing transaction is secured by:

Organ Guarantee government controlled;

Lessee's liability insurance contract;

The leasing object itself;

Cash deposit.

74. Do I need to inform the seller of the property that it is intended for leasing?

75. Is the consent of the lessor required when transferring the leased object to subleasing?

Yes, in writing;

Yes, orally;

76. Leasing agreement:

It must be concluded in writing;

May be in writing;

The form of the conclusion of the contract is not legally established.

77. Claiming lease payments occurs:

According to a claim in court of Arbitration;

On a claim to a civil court;

Debited in an indisputable manner from the account of the lessee;

All answers are wrong.

78. Participants in the rehabilitation of the enterprise may be:

Enterprise creditors;

The owners of the enterprise;

Enterprise employees;

All answers are correct;

All answers are wrong.

79. Permissible bankruptcy is possible:

At the first stage life cycle enterprises;

At the second stage of the life cycle of an enterprise;

At the third stage of the enterprise life cycle;

At the fourth stage of the life cycle of an enterprise;

At the fifth stage of the enterprise life cycle;

At any stage of the life cycle of an enterprise;

80. Settlement agreement is possible:

At the stage of admissible bankruptcy.

At the stage of critical bankruptcy.

At the stage of catastrophic bankruptcy.

If a bankruptcy case has not yet been initiated.

At any stage of bankruptcy.

81. The company has 500 machines installed. Of these, 490 units are suitable. There are 485 units in operation. 480 units work in the 1st shift. In the 2nd shift - 350 units. Find the utilization rate of suitable machines, the utilization rate of installed machines and the shift ratio.

0,85; 0,91; 1,07

0,99; 0,97; 1,66

82. The company works in 2 shifts. The number of machines at the beginning of the year is 500 pieces. On April 1, 60 machines were installed, on August 1, 50 machines dropped out. There were 260 working days in a year. Scheduled repairs make up 5% of the working time fund. Productivity of 1 machine 1 m/hour. The plan for the annual output of 7500 thousand m. Find: production capacity, capacity utilization factor.

8220.16 thousand m; 0.91

7550.25 thousand meters; 0.93.

9155.83 thousand m; 0.81.

83. The following quarterly data are available:

Production cost = 3000 den.un.

Profitability=20%

The average quarterly balance of working capital = 600 den.un.

Find the duration of one revolution.

84. The enterprise planned to reduce labor costs by 8%. The output per employee in the base year amounted to 6850 thousand rubles.

All organizations, regardless of their form of ownership, pay taxes. Types of taxes: income taxes, value added taxes (VAT), personal income tax, property tax.

Objects of taxation.

1. The object of taxation is the sold finished products, as well as received material assets from suppliers (source).

2. The object of taxation is the material assets received from suppliers, as well as the material assets sold to suppliers and buyers.

3. The object of taxation is the income of an individual according to the accrued salary.

4. The object of taxation yavl. fixed assets, intangible assets, etc.

Classification of economic means of the enterprise.

All economic assets in accounting are divided into 4 groups:

1.Fixed assets and investment.

2.Working capital.

3. Abstract funds.

4. Intangible assets.

fixed assets

This property is worth 10 thousand per unit. Fixed assets have been involved in manufacturing process and constantly transfer their value to the finished product. Fixed assets are used in the sphere of production, in the sphere of circulation and outside production area.

The manufacturing sector includes: workshop buildings, working machinery and equipment, vehicles, production inventory.

The area of ​​circulation includes

: shop equipment, buildings of warehouses for finished products and shops.

Non-manufacturing areas include:

houses, stadiums, libraries, gardens.

Working capital.

This group is divided into 2 subgroups:

1. Working capital of the production sector.

2.Working capital in the sphere of circulation. Circulating assets in the sphere of production are objects of labor that participate once in the production process and fully transfer their value to the finished product.

The objects of labor are what the product is made from. .

Working capital in the manufacturing sector includes

: raw materials, gasoline, kerosene, coal, containers and container materials, auxiliary materials, main production.

The area of ​​circulation includes

: items of circulation, finished products and products shipped to customers, cash (which are on settlement accounts and at the cash desk. Commodity-shipped products are products that are on the way from the manufacturer to the consumer. Funds in the calculations - this reflects the debt of enterprises that received products from our organization, but did not pay, and individuals who received an advance from the cash desk account for the acquisition of material assets in accounting - this fact is called accounts receivable

Debtors owe us.

Abstract funds

These are funds temporarily or permanently withdrawn from the turnover of the enterprise (payment for taxes, and payment to suppliers in advance), as well as deductions from profits to various funds and reserves.

Intangible assets

This is the cost of KNOW-HOW (secret development), exclusive copyright for computer programs, business reputation company (it arises as a result of the acquisition and sale of the company).

a) all working capital and cash in settlements;

b) cash on accounts and on hand;

c) all working capital and finished products in stock;

d) all revolving funds and circulation funds.

What are the types of fixed assets by use?

a) active;

b) inactive, in reserve;

c) both answers are correct.

Which of the following applies to media?

a) material resources of the enterprise and industry;

b) vehicles, industrial buildings, structures;

c) finished products, products on the way, cash on accounts and at the cash desk, receivables;

d) profit of the enterprise.

How often is the value of fixed assets revalued?

a) once a year;

b) as needed.

6. The carrying value of fixed assets is:

a) the cost at which fixed assets are recorded on the balance sheet of the enterprise;

b) residual value;

c) full original cost minus depreciation.

What is the liquidation value?

a) the cost of scrap metal or constituent elements;

b) the value of fixed assets at the time of disposal.

What is depreciation of fixed assets?

a) partial or complete loss of consumer value of the OF due to their operation or inactivity;

b) partial or complete loss of consumer value of OF due to their operation;

c) complete loss of consumer value of OF due to their operation or inactivity.

9. Fixed assets are part of the property used as:

a) objects of labor;

b) means of labor;

c) labor force.

10. Define the concept of "working capital" ____________

Describe the sources of meeting the need for working capital.

Option IV

1. Depreciation is:

a) the process of gradually transferring the cost of FA to
cost of finished products;

b) monetary expression of depreciation of fixed capital;

c) straight-line depreciation over the useful life of the equipment.

What characterizes the turnover ratio of working capital?

a) the level of technical equipment of labor;

b) the number of turnovers made by working capital for the period;

c) the average duration of 1 revolution.

What characterizes return on assets?

a) the need for fixed assets;

b) the volume of production attributable to one ruble of the involved fixed assets.

4. For production efficiency:

a) capital productivity should increase, and capital intensity should decrease;

b) return on assets and capital intensity should increase;

c) capital productivity should decrease, and capital intensity should increase.

What factors determine production capacity?

a) the level of qualification of employees;

b) the complexity of the production program;

c) the mode of operation of the equipment.

What indicators are used in assessing the effectiveness of the use of working capital?

a) the coefficient of physical wear;

b) turnover ratio;

c) depreciation charges.

7. The value of the coefficient of extensive use of equipment depends on:

a) the operating time of the equipment;

b) the production capacity of the equipment;

c) equipment performance.

8. Methods of depreciation calculation:

a) linear;

b) index method;

c) both answers are correct.

9. Steam engines and generators are:

a) work machines

b) power machines;

c) other machines and equipment.

10. Define the concept of "fixed assets" ____________

_________________________________________________________________________

Describe the types of depreciation of fixed assets.

Topic: "Sectoral labor market"

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