55 câu sau

Which of the following factors does NOT describe the characteristics of a centralized accounting organization?

• The central accounting department is responsible for all accounting tasks.

• Subordinate units may be allowed to establish

Which of the following does NOT describe the characteristics of centralized accounting organizations?

• The central accounting department is responsible for all accounting tasks.

• Subordinate units may be allowed to establish their own accounting departments.

• Accounting books are kept and stored at the central accounting department.

• This form allows for the quick implementation of accounting practices or standard procedures.

Which of the following describes the characteristics of a hierarchical accounting organization?

• The central accounting department is responsible for guiding and checking the accounting work at the accounting departments in subordinate units.

• The central accounting department is responsible for all accounting tasks.

• The subordinate units are divided into 2 groups: dependent units and independent units.

• This form is suitable for small and medium enterprises with a low structure and not operating in dispersed areas.

A is a state-owned company. A has a subsidiary called "Company B" with independent accounting and one subordinate company called "Company C". Determine the form of accounting organization for the A.B.C Group?

• Centralized form

• Decentralized form

• Semi-centralized form

• Decentralized or semi-centralized form

The tasks of accounting inspection include:

• Inspecting the recruitment, hiring, training, and retraining of accountants, Inspecting the implementation of the Accounting Law, standards, regimes, and legal regulations on accounting.

• Inspecting compliance with production and business plans.

• Inspecting the organization of the accounting apparatus.

• All of the above.

A is a state-owned company with 2 subsidiaries: factory B and factory C. B and C are allowed to establish their own accounting departments. Which financial reports does company A prepare and submit as required by the State?

• Consolidated financial statements for the entire group as a single entity.

• Financial statements of company A and consolidated financial statements of the group.

• Separate financial statements of A and consolidated financial statements of B and C.

• Separate financial statements of A, B, C.

A is a state-owned company with two subsidiaries: factory B and factory C. B and C are allowed to establish their own accounting departments. Which financial reports does company A prepare and submit as required by the State?

• Consolidated financial statements for the entire group as a single entity.

• Financial statements of company A and consolidated financial statements of the group.

• Separate financial statements of A and consolidated financial statements of B and C.

• Separate financial statements of A, B, and C.

A is a state-owned company with two subsidiaries: factory B and factory C. B and C are allowed to establish their own accounting departments. Which financial reports must company B prepare and submit as required by the State?

• Separate financial report of B.

• Consolidated financial report for the entire group as a single entity.

• Separate financial report of B and consolidated financial report of the group.

• None of the above.

Who is responsible for periodic accounting checks in a business?

• Ministry of Finance

• State inspection agencies

• Chief accountant and the accountants working

• Tax authority

The organizational models of management accounting (in relation to financial accounting) can be classified into:

• Financial model, management model, and mixed model.

• Separate model, combined model, and mixed model.

• Financial-management model and separate model.

• General model, financial-management model.