Quiz: Estados financieros

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Preguntas sobre términos contables

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Julitza Rojas

Colombia

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Quiz: Estados financieros


Quiz: Estados financierosOnline version Preguntas sobre términos contables by Julitza Rojas 1 1 What is the correct statement. (profit and loss account) a c.the bottom line b a.profit and loss account c b.accounts 2 2 A business term which means the company stops owing money to someone. (in the red) a a.the bottom line b b.in the red c c.income statement 3 3 The final line in the accounts of the company showing the total profit or loss that has been made. (the bottom line) a c.income statement b a.the bottom line c b.in the red 4 4 The money made by a company for a particular period after all costs, taxes have been paid. (net profit) a a.gross profit b c.net loss c b.net profit 5 5 A company9s profit from selling goods and services before costs not directly related to them are subtracted. (gross profit) a a.gross profit b c.net loss c b.net profit 6 A company’s total revenue less its operating expenses, depreciation expense and interest, but no taxes. (pre-tax profit) a a.pre-tax profit b b.net profit c c.net loss 7 7 The total loss made by a company before tax has been taken away. (pre-tax loss) a b.net loss b c.loss c a.pre-tax loss 8 8 A report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future. (annual report) a b.income statement b a.annual report c c.profit and loss report 9 accountancy firms Escoge una o varias respuestas a 1.he keeps or examines the financial record of a company b 2.recording financial information but not showing the real situation c 3.another term for creative accounting d 4.auditor’s terms meaning the accounts are complete and accurate e 5.companies specialize in accounting services or even payroll and auditing services f 6.he keeps the exact record of the money spent or received by a company 10 audit Escoge una o varias respuestas a 1.he keeps or examines the financial record of a company b 2.recording financial information but not showing the real situation c 3.another term for creative accounting d 4.auditor’s terms meaning the accounts are complete and accurate e 5.companies specialize in accounting services or even payroll and auditing services f 7.an official examination of the accounts of a business 11 creative accounting Escoge una o varias respuestas a 1.he keeps or examines the financial record of a company b 2.recording financial information but not showing the real situation c 3.another term for creative accounting d 4.auditor’s terms meaning the accounts are complete and accurate e 5.companies specialize in accounting services or even payroll and auditing services f 6.he keeps the exact record of the money spent or received by a company 12 bookkeepers Escoge una o varias respuestas a 1.he keeps or examines the financial record of a company b 2.recording financial information but not showing the real situation c 3.another term for creative accounting d 4.auditor’s terms meaning the accounts are complete and accurate e 5.companies specialize in accounting services or even payroll and auditing services f 6.he keeps the exact record of the money spent or received by a company 13 true and fair view Escoge una o varias respuestas a 1.he keeps or examines the financial record of a company b 2.recording financial information but not showing the real situation c 3.another term for creative accounting d 4.auditor’s terms meaning the accounts are complete and accurate e 5.companies specialize in accounting services or even payroll and auditing services f 6.he keeps the exact record of the money spent or received by a company 14 accountants Escoge una o varias respuestas a 1.he keeps or examines the financial record of a company b 2.recording financial information but not showing the real situation c 3.another term for creative accounting d 4.auditor’s terms meaning the accounts are complete and accurate e 5.companies specialize in accounting services or even payroll and auditing services f 6.he keeps the exact record of the money spent or received by a company 15 window dressing Escoge una o varias respuestas a 1.he keeps or examines the financial record of a company b 2.recording financial information but not showing the real situation c 3.another term for creative accounting d 4.auditor’s terms meaning the accounts are complete and accurate e 5.companies specialize in accounting services or even payroll and auditing services f 6.he keeps the exact record of the money spent or received by a company 16 Who owns shares in a company. a Profit b Contributions c Shareholders d Dividends e Shareholding f Reserves 17 Incomes less costs less expenses and income tax. a Profit b Contributions c Shareholders d Dividends e Shareholding f Reserves 18 Amount of profits, from previous years, retained by the company to be reinvested a Profit b Contributions c Shareholders d Dividends e Shareholding f Reserves 19 Equity instrument issued by an entity. a Profit b Equity surplus c Shareholders d Dividends e Shareholding f Reserves 20 Legal right to the assets of a company. a Profit b Equity surplus c Shareholders d Dividends e Shareholding f Reserves 21 Value invested by a partner in the company that he/she constitutes. a Financial instruments b Equity surplus c Shareholders d Dividends e Shareholding f Reserves 22 It is a contract that gives rise to a financial asset in one company and a financial liability or equity instrument in another. a Financial instruments b Equity surplus c Shareholders d Dividends e Shareholding f Reserves 23 Part of the profit destined to legal, occasional or statutory requirements. a Financial instruments b Equity surplus c Accumulated utilities d Dividends e Shareholding f Reserves 24 Remainder of assets less liabilities of an entity. a Financial instruments b Equity surplus c Accumulated utilities d Dividends e Shareholding f Stockholders’ equity 25 When an entity issues shares for a value greater than their nominal cost. a Financial instruments b Equity surplus c Accumulated utilities d Dividends e Shareholding f Stockholders’ equity 26 Part of the profit that is decided to be distributed among the partners. a Financial instruments b Equity surplus c Accumulated utilities d Dividends e Shares f Stockholders’ equity

Quiz: Estados financieros

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Quiz: Estados financierosOnline version

by Julitza Rojas

1 What is the correct statement. (profit and loss account)

2 A business term which means the company stops owing money to someone. (in the red)

3 The final line in the accounts of the company showing the total profit or loss that has been made. (the bottom line)

4 The money made by a company for a particular period after all costs, taxes have been paid. (net profit)

5 A company9s profit from selling goods and services before costs not directly related to them are subtracted. (gross profit)

A company’s total revenue less its operating expenses, depreciation expense and interest, but no taxes. (pre-tax profit)

7 The total loss made by a company before tax has been taken away. (pre-tax loss)

8 A report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future. (annual report)

accountancy firms

audit

creative accounting

bookkeepers

true and fair view

accountants

window dressing

Who owns shares in a company.

Incomes less costs less expenses and income tax.

Amount of profits, from previous years, retained by the company to be reinvested

Equity instrument issued by an entity.

Legal right to the assets of a company.

Value invested by a partner in the company that he/she constitutes.

It is a contract that gives rise to a financial asset in one company and a financial liability or equity instrument in another.

Part of the profit destined to legal, occasional or statutory requirements.

Remainder of assets less liabilities of an entity.

When an entity issues shares for a value greater than their nominal cost.

Part of the profit that is decided to be distributed among the partners.