آزمون زبان تخصصی حسابداری به صورت دیجی فرم

ازمون شامل ۳۰ سوال چهار گزینه ای میباشد و زمان پاسخدهی ۴۰ دقیقه میباشد.

استفاده از اپلیکیشن ها و پیامرسان ها، پاسخ به تماس ها و استفاده از کلید های پایین موبایل مجاز نیست

زمان تکمیل این آزمون 40 دقیقه میباشد

تایید و ادامه

نام و نام خانوادگی خود را وارد نمایید *

تایید

شماره دانشجویی خود را وارد نمایید *

تایید

رشته تحصیلی خود را وارد نمایید *

تایید

Which one means profit

Net income

Loss income

Cash

Capital

تایید

Statement of owner's equity shows

How the owner'sinvestment has changed from the stat to the end

The income statement as a financial statement

The business profit during a period of time

The business loss during a period of time

تایید

Cash is an example of

assets

Liabilities

Owner's equity

A&B

تایید

What the firm ( entity) owes is called

Assets

Net loss

Liabilities

Withdrawal

تایید

The balance sheet is preoared on a

Period of time

Particular date

Start time of a business

End time of the business

تایید

Expenses include

The cost of goods sold or services rendered to generate revenue

The cost of goods or services the company buys to operate the business

both

none

تایید

Withdrawal means

Taking money or other assets from the business for personal use

Taking money or other assets from the business for company's use

Profitability of a business entity

The owner's investment in the business

تایید

The heading in financial statements include

Four lines

two lines

three lines

total income

تایید

The financial statement designed to show a business entity's financial position on a particular date is called

Income statement

Balance sheet

Statement of owner's equity

Net income

تایید

The system of accounting where revenues are recorded when they are earned and expenses are recorded when they are incured is called

Cash basis of accounting

Notes payable

The statement of owner's eguity

Accrual basis of accounting

تایید

The statement of owner's equity is prepared on a

Period of time

Particular time

Start time of the business

End time of the business

تایید

The capital account is increased by

Withdrawals from business

Investments from the owner and net income

Personal use

Period of time

تایید

What is written in line 3 of heading

The period of time covered by the financial statement

The name of the company

The type of financial statement

The owner of the company

تایید

The total assets is written on the ...... side of the balance sheet

right

left

both

none

تایید

Which one is an example of revenues

Commissions earned

Laboratory fees

Advertising costs

Cleaning services

تایید

What the firm ( entity) owns is called

Assets

Liabilities

Entity

Net loss

تایید

What is the first item of asset's group

Building

Cash

Land

Supplies

تایید

The income statement reports

The financial position of a business over a period of time

Business affairs at a particular date

Business activities over a period of time

Financial activities at a particular date

تایید

A business has profit, when

expenses are more than revenues

revenues are more than expenses

The period of time covers

There is net loss

تایید

How many sides does a balance sheet consist of

One side

Left side

Three sides

Two sides

تایید

What is revenue

The amount charged for goods sold or services rendered

The economic resources consumed in providing products or services to consumers

The cost of goods sold or services rendered

A type of financial statement

تایید

The financial position of a business entity means

What it owns

What it owes

A&B

Withdrawal

تایید

Net loss is

The excess of expenses over revenue

The excess of revenues over expenses

The cost of goods sold

The services rendered to generate revenue

تایید

Liabilities and owner's equity is written on the ..... side of balance sheet

right

left

both

none

تایید

Inflow of economic resources

سرمایه گذاری

جریان ورود منابع اقتصادی

واحد انتفاعی

بهای تمام شده کالای فروش رفته

تایید

Which one is the item of "expenses"

Laboratory fees

Sales commissions earned

Utilities expense

Net income

تایید

What is a term often used in accounting to mean owner's equity

Expense

Capital

Revenue

Income

تایید

Accounts recievable

حسابهای پرداختنی

ارزش دارایی خالص

اسناد پرداختنی

حسابهای دریافتنی

تایید

The term " unprofitable" is usual, when

a business has net loss

a business has net income

The business has profit

the business has an entity

تایید

What is the purpose of an income statement

To report the profitability of a business entity

To consider the income statement more important

To earn revenue

To distinguish the period of time

تایید