آزمون دانش فنی تخصصی پودمان 5 به صورت دیجی فرم

سوالات نمره منفی ندارد

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

زمان تکمیل این آزمون 22 دقیقه میباشد

پس از پاسخ به هر سوال، امکان بازگشت و ویرایش پاسخ وجود ندارد

تایید و ادامه

نام و نام خانوادگی خود را وارد نمایید *

تایید

This fixed asset is non depreciable...... (1 نمره)

Property

Land

building

Equipment

تایید

These assets are not beld for sale in the course of business (1 نمره)

Equipment &Work in process

All items

Plant& Equipment

Property &Inventory

تایید

Row materials beginning inventory +Row materials purchased = (1 نمره)

beginning work in process inventory

Goods available for manufacturing

Materials available for use

Ending materials inventory

تایید

The conversion from raw material s to finished goods results from utilizing a combination of ........ (1 نمره)

machinery

Labor

Labor and machibery

b&c

تایید

If a machine costs 24000$ has a salvage of 4000$and an estimated life of 4years

The deprecible amount is ......

(1 نمره)

20000

6000

5000

24000

تایید

Inventory accounts are classified on the balance sheet as .... (1 نمره)

Work in process

finished goods

Current assets

all items

تایید

The market value of a fixed asset at the end of its service is known as a ..... (1 نمره)

double declining balance

Unit of production

Salvage value

Straight line

تایید

+Conversion cost=direct labor (1 نمره)

Prime costs

Manufacturing cost

Overhead

direct msterials

تایید

The account with zero balance at the beginning of the year would be those involving .....

(1 نمره)

expenses

Revenues

a&b

asset

تایید

?Which is service company (1 نمره)

department stores

retail establishment

Physician

housing construction companies

تایید

When use rather than time is key factor .......is the preferred method of depreciation (1 نمره)

Depreciation expense

Unit depreciation

Units of production

Scrap value

تایید

When income produced by an asset is the same each year the recommended method of depreciation is ... (1 نمره)

declining balance method

double declining balance method

Straight line method

Sum of the years digits method

تایید

Ending inventory is deduced from the ..... ....to arrive at ..... (1 نمره)

Cost of goods sold/cost of goods available for sale

Cost of goods available for sale/ cost of goods sold

cost of beginning inventory/ cost of goods sold

costs of beginning inventory/ cost of goods available for sale

تایید

The beginning balance of Merchandise Inventory would be the same amount as the balance of the ......period (1 نمره)

balance sheet

Expenses

asset

تایید

represents the value of the accounting period (1 نمره)

goods available for sale

Inventory

Ending Inventory

Cost of goods sold

تایید