Working capital. Extensive use of fixed assets characterizes the composition of the working capital of the enterprise includes test


Option I

b) unit costs OF for 1 rub. commercial products;

c) the amount of commercial output per 1 ruble of OF;

d) level of labor productivity.

2. What does the concept of “working capital of an enterprise” include?

a) basic and auxiliary materials, semi-finished products 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 the finished product;

c) objects of labor necessary for production;

d) means of production that are repeatedly involved in the production process and transfer their value to the cost of finished products.

3. Capital productivity is calculated as the ratio of the cost of marketable products to:

a) the initial cost of the PF;

b) average annual cost;

c) residual value;

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

4. The enterprise sold unused facilities while maintaining the volume of production. How will the capital productivity indicator react to this?

a) will decrease;

b) will increase;

c) will remain unchanged.

5. Production capacity is measured:


a) in natural sizes;

b) monetary values;

c) in kind and monetary values.

6. Who sets depreciation rates?

a) by the enterprise independently;

b) the Government of the Russian Federation;

c) the relevant ministry.

7. How often is the replacement cost of a property asset determined?

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

b) annually;

c) every 2 years.

8. What is replacement cost?

a) the cost of equipment after repair;

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

c) the cost of purchasing equipment at currently valid prices.

9. What indicators characterize the efficiency of using working capital?

a) profit and profitability of production;

b) capital productivity and capital intensity of products;

c) turnover ratio and duration of 1 revolution.

10. Define the concept of “fixed assets” ____________

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

Option II

1. Replacement cost is:

a) the cost of the fixed asset in prices and conditions of the previous period of time;

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

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

2. What indicators do not belong to the indicators of the movement of the PF?

a) wear rate;

b) turnover ratio;

c) material utilization coefficient.

3. To what part of fixed assets do roads belong?

a) to the active part;

b) to the passive part.

4. What fund is used by the enterprise to reproduce the PF?

a) reserve;

b) depreciation;

c) material incentive fund.

5. Which of the following most fully defines depreciation?

a) the process of transferring the cost of the PF to the cost price

finished products;

b) wear and tear of the OF;

c) expenses for maintenance and repair of the PF.

6. Due to the better use of which part of fixed assets does the increase in capital productivity mainly occur?

a) buildings;

c) production equipment.

7. What material elements are included in the composition revolving funds enterprises?


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;

V) finished products, cash at the cash desk, on the company's current account;

d) enterprise profit, debt to suppliers.

8. What stage do working capital go through during its movement?

a) monetary;

b) productive;

c) commodity;

d) all of the above.

9. What characterizes the material intensity of products?

a) volume material costs, per one ruble of manufactured products;

b) the volume of products produced per one ruble of material costs.

10. Define the concept “ working capital» ____________

______________________________ ______________________________ _____________

11. Describe the characteristic properties of fixed assets.

Option III

1. Fixed capital is:

a) the value expression of the means of labor;

b) part of productive capital;

c) fixed assets.

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

a) all working capital and cash in settlements;

b) cash in accounts and in the cash register;

c) all working capital and finished products in the warehouse;

d) all circulating funds and circulation funds.

3. What types of fixed assets are divided into according to use?

a) active;

b) inactive, in reserve;

c) both answers are correct.

4. Which of the following refers to means of exchange?

a) material resources of the enterprise and industry;

b) vehicles, industrial buildings, structures;

V) finished goods, products in transit, cash in accounts and in the cash register, accounts receivable;

d) enterprise profit.

5. How often is the value of fixed assets revalued?

a) once a year;

b) as necessary.

6. The book 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 called liquidation value?

a) the cost of scrap metal or components;

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 PF due to their operation or inaction;

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

c) complete loss of the consumer value of the PF due to their operation or inaction.

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 PF to
cost of finished products;

b) monetary value depreciation of fixed capital;

c) uniform depreciation over the useful life of the equipment.


2. What characterizes the working capital turnover ratio?

a) the level of technical equipment of labor;

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

c) the average duration of 1 revolution.

3. What characterizes capital productivity?

a) the need for fixed assets;

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

4. For production efficiency:

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

b) capital productivity and capital intensity should increase;

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

5. What factors determine production capacity?

a) level of qualifications of employees;

b) labor intensity production program;

c) operating mode of the equipment.

6. What indicators are used to assess the efficiency of using working capital?

a) coefficient of physical wear and tear;

b) turnover ratio;

c) depreciation charges.

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

a) operating time of the equipment;

b) production capacity equipment;

c) equipment performance.

8. Methods for calculating depreciation:

a) linear;

b) index method;

c) both answers are correct.

9. Steam engines and generators refer to:

a) working machines;

b) power machines;

c) other machinery and equipment.

10. Define the concept of “fixed assets” ____________

______________________________ ______________________________ _____________

11. Describe the types of depreciation of fixed assets.

Topic: “Industrial labor market”

Evaluation criteria


Option I

1. Add the right side of the formula:

Admissions turnover coefficient (K o.pr):

2. Which employees are classified as employees?

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

b) performing auxiliary work;

c) directly involved in the production of labor products.

3. Which of the following categories do not fall under the “administration” category?

a) director;

b) deputy director;

c) shop manager;

d) secretary.

4. What is the headcount?

a) the number of employees reporting 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 the concept for the definition “ - persons engaged primarily in the process of creation material assets, maintaining machines, mechanisms, production facilities in working order"

6. What is labor productivity?

a) production output per unit of time;

b) labor costs per unit of production;

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

Job Description

1.What characterizes capital productivity?
a) level of labor equipment;
b) unit costs of PF per 1 rub. commercial products;
c) the amount of commercial output per 1 ruble of OF;
d) level of labor productivity.
2. What does the concept of “working capital of an enterprise” include?

a) all working capital and cash in settlements;

b) cash in accounts and in the cash register;

c) all working capital and finished products in the warehouse;

d) all circulating funds and circulation funds.

What types of fixed assets are divided into according to use?

a) active;

b) inactive, in reserve;

c) both answers are correct.

Which of the following refers to means of exchange?

a) material resources of the enterprise and industry;

b) vehicles, industrial buildings, structures;

c) finished products, products in transit, cash in accounts and in the cash register, accounts receivable;

d) enterprise profit.

How often is the value of fixed assets revalued?

a) once a year;

b) as necessary.

6. The book 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 components;

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 PF due to their operation or inaction;

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

c) complete loss of the consumer value of the PF due to their operation or inaction.

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 PF to
cost of finished products;

b) monetary expression of depreciation of fixed capital;

c) uniform depreciation over the useful life of the equipment.

What characterizes the working capital turnover ratio?

a) the level of technical equipment of labor;

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

c) the average duration of 1 revolution.

What characterizes capital productivity?

a) the need for fixed assets;

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

4. For production efficiency:

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

b) capital productivity and capital intensity should increase;

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

What factors determine production capacity?

a) level of qualifications of employees;

b) labor intensity of the production program;

c) operating mode of the equipment.

What indicators are used to assess the efficiency of using working capital?

a) coefficient of physical wear and tear;

b) turnover ratio;

c) depreciation charges.

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

a) operating time of the equipment;

b) production capacity of the equipment;

c) equipment performance.

8. Methods for calculating depreciation:

a) linear;

b) index method;

c) both answers are correct.

9. Steam engines and generators refer to:

a) working machines;

b) power machines;

c) other machinery and equipment.

10. Define the concept of “fixed assets” ____________

_________________________________________________________________________

Describe the types of depreciation of fixed assets.

Topic: “Industrial labor market”

Evaluation criteria

1) semi-finished products of own production;

2) cash in the cash register;

3) enterprise profit.

18. Means of production include...

1) labor and objects of labor;

2) labor and means of labor;

3) objects of labor and means of labor.

19. B market economy The answer to the question of what goods and services should ultimately be produced is determined by:

1) investors;

2) manufacturers;

3) consumers.

20. Investments that provide complete control over the objects of investment are called...

1) fictitious;

2) straight;

3) portfolio.

8. The term statistics is:

1) a branch that studies the political state of the state;

2) industry practical activities on working with statistical information;

3) science that analyzes the quantitative side of mass phenomena.

9. Guide Federal service state statistics carries out:

1) Government of the Russian Federation;

2) Ministry of Finance of the Russian Federation;

3) Ministry economic development RF.

10. Plan statistical observation consists of:

1) organizational part;

2) reporting part;

3) observation part.

11. Functions of the FSGS:

1) conducting continuous observations in the Russian Federation;

2) development and improvement of the system statistical indicators;

3) development of economic and statistical information.

12. The purpose of statistical observation:

1) collection of statistical information on socio-economic phenomena;

2) generation of objective, relevant and reliable statistical information;

3) problem solving information support society.

13. The statistical observation plan is:

1) definition of the unit of statistical observation;

2) a list of questions that need to be answered in the process of collecting information;

3) choice of type and method of observation;

14. Program and methodological issues of statistical observation include:

a) obtaining reliable information;

b) establishing the purpose and objectives of observation;

c) expression in numbers of the results of observation.

15. Fixed capital includes...

1) machines and mechanisms;

2) raw materials and materials;

3) money.

16. The working capital of the enterprise includes:

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

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

3) enterprise profit, debt to suppliers.

Which of the following is included in the working capital of an enterprise?

1) reserves of raw materials, materials, fuel;

2) vehicles;

3) computer technology.

18. The source of the extensive path of economic development is not...

1) discovery and implementation of new progressive technologies;

2) discovery of new mineral deposits;

3) growth in the labor force.

19 . Unfair competition does not include...

1) use of someone else’s trademark;

2) organization of exhibitions;

3) poaching specialists.

20. The functions of commercial banks do not include...

1) maintaining current accounts;

2) accumulation of deposits;

3) provision of loans;

. The FSGS is headed by a director appointed by:

1) Ministry of Finance of the Russian Federation;

2) Ministry of Economic Development of the Russian Federation;

3) The Government of the Russian Federation.

10. Forms of statistical observation:

1) register observation;

2) visual observation;

3) email survey.

11. The structure of state statistics bodies in the Russian Federation includes:

1) Office of Selective Observation;

2) Management of prices and finances;

3) Department of State Statistics.

12. Tasks of the FSGS:

1) development and improvement of a system of statistical indicators;

2) development of economic and statistical information, its analysis, compilation of national accounts, necessary balance sheet calculations;

3) development information system state statistics.

13. Types of statistical observation:

1) by sources of information;

2) by observation method;

3) on processing documents.

14. The accuracy of statistical observation is:

1) the degree of correspondence of the data obtained as a result of statistical observation to their real values;

2) collection of information through specially organized comparisons;

15. ... is the economic system of society, the totality of production relations.

1) production;
2) economics;
3) society.

16. The emergence of frictional unemployment is associated with...

a) insufficient qualifications of the unemployed;
b) the time required to find a job;
c) high real wages.

17. Pure public goods do not include...

1) lawmaking;
2) second higher education;
3) primary education.

An independent economic entity with the right legal entity created in the manner prescribed by law for the production of products, performance of work and provision of services in order to satisfy public needs and make a profit.

1) enterprise;
2) state;
3) factory.

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1. Open finance joint stock company− this is:
a) funds in the current account of the joint-stock company
b) amount equity joint stock company and attracted funds
funds
c) monetary relations regarding the production and sale of products
d) economic relations regarding the formation, distribution and use of cash income and savings of a joint-stock company
e) all monetary resources at the disposal of the joint stock company
f) the amount of the depreciation fund, authorized capital and retained earnings

2. Financial planning− this is:
a) planning of profit (income) and expenses of the enterprise
b) calculation of the need for own working capital
c) planning actions for the formation and use of financial resources
d) analysis and planning of cash flows
e) calculation of the necessary financial resources
f) drawing up a balance of income and expenses of the enterprise

3. Included in working capital production assets enterprises include:
a) production inventories of raw materials, materials, semi-finished products, purchased products, spare parts, fuel, work in progress and deferred expenses
b) machines, units, devices, containers and racks
c) finished products, cash in the cash register and in the current account of the enterprise
d) enterprise profit, wages and depreciation

4. Circulation funds include:
a) production supplies (raw materials, supplies, fuel, containers and spare parts), finished
products and shipped goods
b) cash, accounts receivable and deferred expenses
c) finished products, shipped goods, cash, accounts receivable debt and funds in other settlements

5. The working capital of the enterprise includes:
a) stocks of materials, spare parts, fuel and finished products in the warehouse
b) circulating funds and circulation funds
c) work in progress and finished goods in warehouse
d) inventories, work in progress, deferred expenses and
circulation funds
d) authorized capital, profit and loans

6. Methods for determining the need for working capital include:
a) extrapolation method
b) direct counting method
c) normative method
d) analytical method
e) method of expert assessments
f) coefficient method

7. What does the working capital rate show and how is it measured:
a) the working capital norm determines the number of days for which it is necessary to create minimum stock for this element of working capital for rhythmic work enterprises, and is measured in monetary or physical terms
b) the working capital norm determines the number of days for which it is necessary to create a minimum reserve for a given element of working capital for the smooth operation of the enterprise, and is measured in days and percentages
c) the working capital rate determines the amount of working capital that ensures the uninterrupted operation of the enterprise, and is measured in days and percentages

8. What does the working capital standard show and how is it measured:
a) the working capital standard determines the amount of working capital that provides uninterrupted operation of the enterprise and is measured in days of availability
b) the working capital standard determines the amount of working capital providing
uninterrupted operation of the enterprise and is measured in monetary terms
c) the working capital standard determines the number of days of operation of the enterprise for which it is necessary to create a reserve for this element of working capital and is measured in days of supply

9. The standard for working capital in work in progress is calculated:
a) as the product of average daily production costs, duration production cycle and the coefficient of increase in costs for work in progress production
b) as the value of work in progress at the beginning of the period plus the value of work in progress at planning period minus the value of work in progress at the end of the period
c) as the product of the average daily production costs, the storage time of products in the form of work in progress and the coefficient of frequency of launching products for further processing

10. The working capital turnover ratio shows:
a) the amount of working capital per 1 rub. products sold
b) the amount of profit per 1 rub. working capital
c) the amount of working capital for the analyzed period
d) the number of turnovers made by working capital per year (six months, quarter)
e) the amount of products sold per 1 rub. production assets
e) the average duration of one revolution

11. The efficiency of using working capital is characterized by:
a) profit and profitability of production
b) level of return on working capital
c) turnover ratio and average duration of one revolution
d) capital productivity and capital intensity of products
e) capital-labor ratio

12. Which of the statements contradicts the other two:
a) at the enterprise A turnover ratio current assets higher than at enterprise S
b) at the enterpriseA the period of turnover of working capital is lower compared to enterpriseIN
c) at the enterprise A working capital utilization rate is higher than at enterprise S

1) Indicators of the intensity of use of fixed assets

2) Indicators of the use of production space and structures

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

4) All answers are correct.

5) There is no correct answer

22. What is included in the concept of “working capital of an enterprise”?

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

2) Part of the means of production that participate in the production cycle once and completely 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 production

4) Tools that are repeatedly involved in the production cycle and transfer their value to the cost of the finished product not immediately, but in parts, as they wear out

5) Objects of labor necessary for the manufacture of products

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

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

2) Machines, units, devices, containers, racks

3) Finished products, cash in the cash register, on the company’s current account

4) Enterprise profit, 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 volume of consumption

3) Optimal delivery lot size

5) There is no correct answer

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

1) From beginning and ending inventories

2) From average stock

3) From the cost of products sold and average inventory

4) From all of the above

5) There is no correct answer

26. What is working capital?

1) Part of the capital of an enterprise, which is modified in the production cycle and exchange cycle and appears in the form inventories, accounts receivable, cash and securities

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

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

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 the enterprise, industry

2)Vehicles enterprises - manufacturing buildings, structures

3) Finished products, products shipped, in transit, 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 working capital of the enterprise?

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

2) Working funds and circulation funds

3) Work in progress, finished goods in warehouse

4) Workshop equipment, finished products in warehouse

5)Inventories, work in progress, deferred expenses

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

1) Objects of labor that have not yet entered into production process

2) Objects of labor that have already entered the production process, but are still in the processing stage

3) Objects of labor that are in the enterprise in a certain amount, ensuring the continuity of the production cycle

4) Costs associated with preparing the production of new types of products and their development

5) There is no correct answer

30. What characterizes the working capital turnover ratio?

1) Level of technical equipment of labor

2) Intensity of use of working capital

3) Average duration of one revolution

4) Amount of products sold per 1 ruble. production assets

5) There is no correct answer

31. What indicator characterizes the material intensity of products?

1)Technical level of production

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

3) Standards for materials consumption for production
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 revolution

4) Level of return on working capital

5) There is no correct answer

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

1) Monetary

2) Productive

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)Workers

2) Employees

3) Repairman

4) All answers are correct

5) There is no correct answer

35. What is a profession?

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

2) Specialty that 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) Performing 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 employees are classified as employees?

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

2) Those 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 “manager”?

1)Director

2)Deputy directors

3) Chief specialists

4)Senior engineers

5) Shop managers

39. What is the headcount?

1) Number of personnel according to the list

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

3) Number of employees reporting to work during the month

4) All answers are correct

5) There is no correct answer

40. How is the total personnel turnover ratio determined?

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

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

3) This is the total number of accepted

4) All answers are correct

5) There is no correct answer

41. What is labor productivity?

1) Product output per unit of time

2) Labor costs per unit of production

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

4) All answers are correct

5) There is no correct answer

42. What is production?

1) Labor costs for production

2) The total quantity of products produced by the enterprise

3) Costs of raw materials for production

4) All answers are correct

5) There is no correct answer

43. What indicator growth is stimulated by wages, which is a form of remuneration for labor?

1) Labor productivity

2) Capital productivity

3)Material capacity

4) All answers are correct

5) There is no correct answer



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