Урьдчилсан үнэлгээ:

 

Question 1

When you ask a job candidate about accrual accounting, she makes an incorrect statement. What does she say? Ажил горилогчоос аккруэл тооцооны талаар асуухад нэг буруу хариулт өгсөн. Тэр юу гэж хэлсэн бэ?

·         It is appropriate for the not-for-profit sector. Энэ нь ашгийн бус салбарт тохиромжтой

·         Revenues are not deferred. Орлогуудын хэтийн төлвийг тооцоогүй

·         Expenses can be deferred. Зардуудын ирээдүйд төлөвлөсөн

·         It is appropriate for larger companies. Томоохон компаниудын хувьд тохиромжтой

 

 Question 2

As senior IT director at CraziFrog, you will oversee the upgrade to next-generation mobile technology in the upcoming fiscal year. How will the expenditure be presented in your company’s year-end income statement? CraziFrog –н ахлах МТ-н захирал байхдаа та ирэх санхүүгийн жилд дараагийн үеийн гар утасны технологийн шинэчлэлт хяналт тавих болно. Компанийн жилийн эцсийн орлого зарлагын тайланг хэрхэн тайлагнах вэ?

·         Cost of goods sold. Худалдсан бараануудын өртөг

·         Operating expense. Үйл ажиллагааны зардал

·         Depreciation expense. Элэгдлийн зардал

·         Interest expense. Хүүгийн зардал

 

Question 3

Which one of the following would be recorded as a liability on your company's balance sheet? Дараах хариултуудаас аль танай компаний тайлан тэнцэл дээр өр төлбөр гэж бүртгэгдэх вэ?

·         The income taxes you owed last year. Өнгөрсөн жил төлсөн орлогын албан татвар

·         Purchase price of the company's servers and routers. Компанид сервер болон рүүтер худалдан авах үнэ

·         The inventory at the distribution warehouse. Түгээлтийн агуулах дах бараа материал

·         The company's working capital. Компаний ажлын капитал

 

Question 4

Which of the following is the most accurate statement about cash flow? Дараах хариултуудаас аль y, Cash-Flow -г хамгийн үнэн зөв илэрхийлэх вэ?

·         A cash flow statement describes how the company intends to spend its cash in the next fiscal year. Ирэх санхүүгийн жилд компаний зарцуулах гэж байгаа бэлэн мөнгийг тодорхойлно.

·         The use of cash is recorded as a positive figure. Бэлэн мөнгөний хэрэглээ нь эерэг хандлагатай байна гэж бүртгэнэ

·         Cash flow projections may affect how you prepare the budget for the coming year. Ирэх жилийн төсвийг бэлтгэхэд CASH FLOW төсөөлөл нь хэрхэн нөлөөлөх талаар

·         Changes in cash flow usually have a big impact on day-to-day operations. Бэлэн мөнгөний урсгалын өөрчлөлт нь ихэвчлэн өдөр тутмын үйл ажиллагаанд маш том нөлөө үзүүлдэг

 

Question 5

A senior textile buyer at Ogel & Calen has asked Janine, a banker, for a business loan. She wants to acquaint herself with the company's assets and liabilities. Which statement should she consult? Огел Кален-нь нэхмэлийн ахлах худалдан авагч, банкир Жанин бизнесийн зээл асуусан. Тэр компаний орлого зарлагын талаарх мэдээлэлтэй танилцахыг  хүссэн. Тэр ямар тайланг лавлах хэрэгтэй вэ?

·         Income statement. Орлогын тайлан

·         Cash flow statement. Бэлэн мөнгөний урсгалын тайлан

·         Balance sheet. Баланс

·         SWOT analysis. Свот шинжилгээ

 

Question 6

Ivan has successfully managed Paper Chase, a paper wholesale and distribution company with quick turnover of inventory, competitive prices, and a healthy cash flow. Which of the following operating ratios is Ivan most likely to use? Иван нь Paper Chase хэмээх цаасны худалдаа болон түгээлтийн компанийг амжилттай удирдаж байгаа бөгөөд, бараа материалын эргэлт хурдан, өрсөлдөхүйц үнэ, болон хэвийн бэлэни мөнгөний урсгалтай. Дараах сонголтуудаас Иван алийг нь үйл ажиллагааны харьцаандаа ашиглах хамгийн магадлалтай вэ?

·         Asset turnover. Хөрөнгийн эргэлт

·         Days inventory. Өдөр тутмын бараа материалууд

·         Days payables. Өдөр тутмын өглөгүүд

·         Quick ratio. /What is the mean QR?/

 

Question 7

You and Petra decide to meet and discuss each other's plans for managing resources in the new fiscal year. You both know that budgets will be tight and want to work together to ensure that each of your departments gets the resources necessary. This is an example of: Петратай уулзаж шинэ төсвийн жилийн нөөцийг удирдах, төлөвлөгөөнүүдээ хэлэлцэн шийдвэр гаргадаг. Аль аль нь төсөвтөө хатуу хандаж хэлтэс бүрт хэрэгцээт нөөцийг авахын тулд хамтран ажиллахыг хүсэх болно гэдгийг мэдэж байгаа. Энэ жишээ бол:

·         Bottom-up budgeting. Төсвийн доод хязгаарыг тогтоох

·         SWOT analysis. Свот шинжилгээ хийх

·         Top-down budgeting. Дээрээс доош төсөвлөх

·         Valuation. Үнэлгээ

 

Question 8

Which of the following scenarios illustrates a best practice for preparing a budget? Дараах хувилбаруудын аль нь төсвийг бэлтгэх хамгийн сайн практикийг харуулж байна вэ?

·         Harry retreats to the conference room two floors above his office so he can prepare his department's budget free from distracting interactions with colleagues.

·         Geoffrey has a dedicated area on his laptop computer where all documents relating to budget deliberations and assumptions are filed. Geoffrey төсвийн хэлэлцүүлгийн ба таамаглал холбоотой бүх баримт бичгийг гаргаж байгаа нь зөөврийн компьютер дээр тусгай зориулалтын газар байна.

·         Min Jung is responsible for rolling out an improved product line at the manufacturing company. Because it's an improved product, Min Jung decides not to factor in last year's sales results when formulating her budgetary assumptions and scenarios for this year.

·         Andrea has ten years' knowledge in the paper-supply industry. As a senior sales director, she decides to develop budgetary assumptions and projections without input from her less-experienced direct reports.

 

Question 9

Flourishing Foods International, an organic food supplier, has outdated, costly shipping and delivery systems that make it difficult to keep up with increased market demand. To meet the demand, the systems will have to be overhauled at a cost of $32 million dollars, but will produce an annual savings of $4 million. What will the payback period be?

·         Two years.

·         Three years.

·         Eight years.

·         Nine years.

 

Question 10

Samara needs to get a reasonable idea of the benefits that a potential investment could provide. Which of the following would you use to calculate the time value of money?

·         Payback period.

·         Net present value.

·         Return on investment.

·         Cost/benefit analysis.

 

Question 11

WellComm Telecommunications is considering acquiring a USB modem manufacturer to add mobile broadband to its portfolio of services. As chief executive officer, Sanji will perform a breakeven analysis. Which of the following determinations represents the contribution portion of his analysis?

·         Money that can be used to pay the fixed costs.

·         Costs that are independent of product sales.

·         Opportunity cost.

·         Variable costs.

 

Question 12

Mira, a financial officer with a wholesale food supply company, has noticed that the demand for prepared foods has increased steadily over a six-month period. She redirects funds from wholesale produce acquisition to this up-and-coming new product line. The next quarterly report issued by Mira shows a decrease in produce acquisition, surprising senior managers. What is the likely reason behind their reaction? Mira failed to ...

·         Determine if the change is a blip or a long-term issue.

·         Readjust her budget in light of new information.

·         Communicate with upper management.

·         Regularly reassess the budget forecast.