с тестом 15. What is the depreciation of money?
A. decrease in the purchasing power of the monetary unit
B. a decrease in the purchasing power of the money supply
C. decrease in the rate of loan interest
D. depreciation of the national currency
E. with balanced inflation.
16. Who is the issuer of the national currency?
A. national bank
B. commercial banks
C. international monetary organizations
D. monetary organizations
E. second-tier banks
17. In what form is the national currency issued?
A. in cash and cashless form
B. only in cashless form
C. cash only
D. in commodity form
E. in the form of services
18. What is the exchange rate?
A. price of a monetary unit of one country, expressed in the monetary unit of another country (or in an international monetary unit)
B. monetary unit purchasing power
C. national currency value
D. ratio of currencies by their gold content
E. ratio of currencies by their purchasing power
19. Functions of finance?
A. distribution, control
B. cash, distribution, production
C. control, social, financial
D. economic, industrial, financial
E. financial, distribution, control
20. Extrabudgetary economic funds?
A. all of the above
B. The state pension fund
C. Social Insurance Fund
D. Employment Fund
E. Oil Fund
21. Participants in credit relations in a commercial loan?
A. enterprise- bank
B. enterprise-enterprise
C. bank-bank
D. bank-population-State
E. bank-enterprise-state
22. Interest rates on deposits?
A. Lower than for loans
B. Higher than for loans
C. At the same level as loans
D. Depend on inflation
E. Depend on the contribution
23. An individual entrepreneur (IP) is characterized by?
A. sole proprietorship, patent work in small business
B. the presence of two founders working on a patent in a small business
C. sole proprietorship, patent work in medium-sized businesses
D. the presence of three founders; small hired workers
E. activity in the middle business of two or three owners with hiring workers
24. What tax is included in the republican budget?
A. the tax on gambling
B. property tax
C. vehicle tax
D. property tax
E. land tax
25. Which government agency executes Republican budget?
A. Government
B. Parliament
C. Office of the President
D. Maslikhat
E. all of the above
Решение задачи:
С настоящее время термин «балансовая прибыль» практически не используется. Наиболее близким по экономическому содержанию является показатель налогооблагаемой прибыли. Осуществляем расчет данного показателя:
1) прибыль от реализации продукции рассчитывается по формуле:
Ппр=В-Спр-Рвн,
где В – выручка от реализации (объем реализованной продукции по оптовым ценам), руб.;
Спр – производственная себестоимость, руб.;
Рвн – внепроизводственные расходы, руб.
Ппр=1.532.700-1.327.800-1.327.800*1,8/100=181.000 руб.;
2) прибыль до налогообложения рассчитывается по формуле:
Пдо_но=Ппр+Ппр_р+Дан-Рвн+Дпр-Рпр,
где Ппр_р – прибыль от прочей реализации, руб.,
Двн – доходы от внереализационных операций, руб.,
Рвн – расходы от внереализационных операций, руб.,
Дпр – прочие доходы, руб.,
Рпр – прочие расходы, руб.
Пдо_но=181.000+103.420+170.843-79.844+19.740-27.474=367.685 руб.
Учитывая, что ставка налога на прибыль составляет Нпр=20%, можно найти сумму чистой прибыли предприятия:
Пч=Пдо_но*(1-Нпр/100)=357.685*(1-20/100)=294.148 руб.