آزمون پایانترم زبان تخصصی حسایداری به صورت دیجی فرم

دانشجویان عزیز سلام . تعداد سوالات 5 سوال تشریحی می باشد و زمان پاسخگویی 60 دقیقه است

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

زمان تکمیل این آزمون 60 دقیقه میباشد

تایید و ادامه

نام و نام خانوادگی خود را وارد نمایید *

تایید

کد ملی خود را وارد نمایید *

تایید

شماره دانشجویی خود را وارد نمایید *

تایید

رشته تحصیلی خود را وارد نمایید *

تایید

Auditing is the examination and verification of company accounts and the firm's system of internal control. There are both external and internal auditors . External auditors are independent firms that inspect the accounts of an entity and render an opinion on whether its statements conform to GAAP and present fairly the financial position of the company and the results of operations .

تایید

Financial accounting involves supplying information internally within the organization and to external stakeholders including shareholders, creditors and government regulatory agencies as required . Periodic reporting or company's financial position and results of operations to external parties through financial statements ordinarily includes the balance sheet , income statement and the statement of cash flows.

تایید

Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business .Accounting also refers to the process of summarizing analyzing and reporting these transactions to oversight agencies , regulators and tax collection entities. The financial statements that summarize a large company's operations, financial position and cash flows over a particular period or a concise summary of hundreds of thousands of financial transactions it may have entered into over this period.

تایید

Tax accounting is based on those enacted through the legislative process in the United States tax accounting involves the application of internal Revenue Service Rules at the Federal level and State and city laws for the payment of taxes at the local level . Tax accountant help entities minimize their tax payments within the corporation , they will also assist financial accountants with determining the accounting for income taxes for financial reporting purposes .

تایید

Deciding when an economic event occurs and an accounting transaction should be recorded is a matter of judgement . Accrual accounting looks to match revenues and expenses based on the business cycle of the firm rather than with the actual inflows and outflows of cash . Although cash basis statements are simpler and make good sense for many individual taxpayers and small businesses , it can result in misleading financial statements for larger entities.

تایید