Respondoj kaj demandoj de LinkedIn pri taksado de kapabloj - Kontado

If you are looking for LinkedIn skill assessment answers and questions about kontado, vi venis al la ĝusta loko. En ĉi tiu bloga afiŝo, I will share with you some of the most common and challenging questions that you may encounter in the accounting skill assessment test, kune kun la ĝustaj respondoj kaj klarigoj.

This will help you prepare for the test and boost your chances of passing it. Whether you are a beginner or an expert in accounting, you will find this post useful and informative. Read on to learn more about the Respondoj kaj demandoj de LinkedIn pri taksado de kapabloj - Kontado.

Q1. Which statement is not an advantage of robotic process automation (RPA)?

• Bots are more creative than humans
• Bots do not need to take time off
• Bots improve efficiency
• Bots can eliminate human errors

Q2. What effect does a contra-asset account have on a balance sheet?

• A contra asset is not an accounting term
• Kontraŭvaloraĵo havas kreditan bilancon kaj tial negativan efikon sur totalaj aktivoj
• Kontraŭa valoraĵo kun pozitiva ekvilibro pliigos ĝeneralajn pasivojn
• Kontraŭa aktivo havas debitan bilancon kaj tial pozitivan efikon sur totalaj aktivoj

Q3. Internaj kontroloj povas esti preventaj, detektivo, korekta, aŭ direktivo. Kiu estas detektiva kontrolo?

• sekurkopioj de datumoj
• kontrolo de fizika inventaro
• dungitaj fonkontroloj
• fizikaj seruroj sur stokregistrostokejo

Q4. En marto 15, komerco ricevis fakturon de la elektrokompanio por utilecoj uzataj en februaro. La komercisto pagis la fakturon en aprilo 1. La komerco uzas akvual-bazitan kontadon. Kiun monaton la komerco devus rekoni la elspezon?

• Aprilo
• Marto
• neniu rekordo bezonata
• februaro

Q5. Kiu elekto estas ĝenerala gvidlinio por adekvata apartigo de devoj por malhelpi kaj fraŭdon kaj eraron?

• A person who has control over an asset should not safeguard that asset.
• A person who has temporary or permanent custody of an asset should not account for that asset.
• A person who has record-keeping responsibility should not make journal entries.
• A person who has operational responsibility should not authorize transactions for the area.

Q6. What does the cost of a unit of product under the absorption costing method consist of?

• direct materials, direct and indirect labor, and fixed overhead
• direct materials, indirect labor, and variable and fixed overhead
• direct materials, direct labor, and both variable and fixed overhead
• direct materials, direct and indirect labor, and variable overhead

Q7. Which are accruals and deferrals?

• Accruals are past cash receipts and payments, while deferrals are expected future cash receipts and payments.
• Kaj akumulado kaj prokrasto estas ambaŭ atendataj estontaj monkvitancoj kaj pagoj.
• Akvualaĵoj estas atendataj estontaj kontantkvitancoj kaj pagoj, dum prokrastoj estas pasintaj kontantkvitancoj kaj pagoj.
• Kaj akuzado kaj prokrasto ne estas atendataj pasintaj kontantaj kvitancoj kaj pagoj.

Q8. Kiel vi nomas situacio, kie pli ol unu persono kunlaboras por eviti ekzistantajn internajn kontrolojn?

• asignita respondeco
• apartigo de devoj
• prevento de fraŭdo
• koluzioj

Q9. Kio ne estas ekzemplo de interna kontrola agado?

• revizio de fabrikada plano
• apartigo de devoj
• bankrepaciĝoj
• aprobprocezo

[Proksime al frostaj temperaturoj] 'MT: bank recons are internal control, checking to see if figures match. Approval by different level of authorities help to prevent unauthorized transactions - so it is a control too. segregate duties also ensures that.

Q10. Kiu buĝeta aliro postulas pravigon de ĉiuj elspezoj?

• nulbaza buĝetado
• majstra buĝetado
• ruliĝantaj buĝetoj
• desupra buĝetado

Q11. Al kio referencas la sekcio de ĉesigitaj operacioj de la enspeza deklaro?

• forigo de grava produktserio aŭ grava geografia areo de operacioj
• vendo de neuzata aŭ malnoviĝinta ekipaĵo kaj ĉesigita inventaro
• plantĉesigo aŭ malfunkciigo de instalaĵo
• neta enspezo aŭ perdo por produktoj kompletigitaj kaj venditaj

Q12. Kiel estas la tri financaj statoj (enspezkonto, bilanco, kaj monflua deklaro) ligitaj?

• Nur la aktivoj estas reflektitaj en la monflua deklaro, kaj la net-enspezoj korelacias kun la pasivoj.
• La neta enspezo iras al retenitaj enspezoj, sed la monfluo restas sendependa.
• La malneta profito iras al retenitaj gajnoj, kaj la akciulakciototalo estas aldonita al la monfluodeklaro
• La neta enspezo iras al la retenitaj enspezoj kaj la monflua deklaro

[Proksime al frostaj temperaturoj]'MT: odd qns. But it should be net profit "npat" flows to retained earnings, and also starts the cashflow statement (so all linked and not independent). Assets are in the balance sheet, and net income is in the income statement. npat goes to retained earnings, not gross profit.

Q13. Kiu ne estas unu el la kvar perspektivoj de la ekvilibra poentokarto?

• interna komerco
• lernado kaj kresko
• quantitative
• customer

Q14. What would be deducted from the balance per book when doing a bank reconciliation?

• deposits in transit
• bank service fees
• outstanding checks
• electronic fund transfers/payments

Q15. What situation could be the result of the three retail store employees sharing the same cash register?

• a thorough internal control activity
• a violation of assignment of responsibility
• a violation of segregation of duties
• a support process to avoid fraud

Q16. A firm has $1,000 in debt and $3,000 in assets. What is the firm’s debt-to-equity ratio?

• 3
• 2
• 0.5
• 0.33

Q17. An external auditor is required to be independent when performing

• all attestation services
• all professional services (wrong and, includes consulting)
• all tax services
• all consulting engagements (wrong answer)

Referenco 'MT: tough qns, ambiguous options. Attest = validate audit data gathered. Consulting is less regulatory/ restrictive, = how to increase pie sales, versus audit/attestation = why you reported more pies in your fridge than we observed. Tax is grey, usually has to be internal audit committee approved or fees disclosed, etc. but there are exceptions.'

Q18. Proper segregation of functional responsibilities calls for the separation of

• custody, payment, kaj registrado
• rajtigo, custody, and execution
• rajtigo, custody, kaj registrado
• custody, execution, and payment

Referenco

Q19. What does the degree of operating leverage represent?

• how much the value of capital assets will change in response to a change in sales
• how much the operating income of a company will change in response to a change in sales
• the valuation of assets to determine how much additional debt the company can borrow
• how much the sales of a company will change in response to a change in operating income

[Referenco]' High operating leverage means a firm has a relatively fixed, and usually high cost base. So additional sales would incrementally drive more profits because those sales do not need to incur more costs to generate (like a factory, versus factory workers)'

Q20. Which characteristic would concern an auditor about the risk of material misstatements arising from fraudulent financial reporting?

• limited employee turnover within the accounting and finance department
• management’s disregard of regulations and regulatory authorities
• regularly reported bank reconciliations, including deposits in transit
• kapitalaktivoj venditaj per perdo antaŭ esti plene amortizitaj

[Proksime al frostaj temperaturoj]'MT: regular bank recons and loyal employees are +ve. Nothing wrong with assets sold at a loss before fully depreciated, like you can sell a plane at a loss even before it has been "fully used".

Q21. Dungito kiu faras vendon, ekspedas la varojn, kaj fakturas la kliento malobservas kiu kontrola agado?

• atribuo de respondeco
• kontrola kontrolo
• apartigo de devoj
• revizio kaj repaciĝo

Referenco

Q22. Kia trajto distingas revizorojn de revizoroj?

• La revizoro povas interpreti kontadajn principojn aplikeblajn al la lando en kiu la kliento funkcias.
• La revizoro havas ampleksan edukadon preter tio, kio estas postulata por revizoro
• La revizoro povas adaptiĝi al rapide ŝanĝiĝanta profesio.
• La revizoro havas kompetentecon en la renkontiĝo kaj interpreto de revizia indico.

[Proksime al frostaj temperaturoj]' MT: auditors are focused on gathering and interpreting audit evidence in specific sectors. Both auditors and accountants would be familiar with the principles that the client operates in'

Q23. Kio estas la celo de operacia revizio?

• taksante la konformecon de la firmao kun mediaj leĝoj kaj regularoj
• taksante ĉu la organizo renkontas la metrikojn fiksitajn de administrado por atingi la celojn kaj celojn difinitajn de la estraro de direktoroj.
• taksante la kontrolmekanismojn de la organizo por totala efikeco kaj fidindeco
• taksante konformecon al aplikeblaj leĝoj, regularoj, politikoj, kaj proceduroj

Q24. Kiu aserto estas malvera?

• La ekvilibra poentokarto akordigas la funkciajn agadojn de organizo kun sia misio.
• La ekvilibra poentokarto temigas kvar ĉefajn areojn: financa, customer, interna procezo, kaj lernado kaj kresko. (certe vera)
• La ekvilibra poentokarto mezuras, spuroj, kaj raportoj pri ekvilibro de kvalitaj kaj financaj datumoj kaj metrikoj. (certe vera)
• La ekvilibra poentokarto certigas, ke la profiteco de la organizo kongruas kun direktoro-kompenso kaj dividendaj atendoj.

Referenco 'MT: BSC is on improving efficiency - deliver goals and how to measure that quantitatively or qualitatively. Nothing to do with how to compensate'

Q25. Kiu elekto ne estas komponanto de interna kontrolo?

• informado kaj komunikado
• risko mildigo
• Ĝi estas potenca kaj fidinda sistemo por prilabori kaj distribui datumojn
• kontrola medio

Q26. Kio estas la diferenco inter la kosto de valoraĵo kaj la akumulita depreco por tiu valoraĵo?

• valoro de depreciación
• antaŭpagita valoraĵo
• depreciación elspezo
• librovaloro

Q27. Firmao buĝetita 1,200 laviloj, sed nur 1,000 estas produktitaj. Ĝi kostas $10 por produkti fenestraĵon. Kio estas la materiala varianco?

• 200
• 2000
• 350
• 20

Q28. Al kiu raportas revizia komitato?

• eksteraj revizoroj
• altranga administrado
• direktoraro
• sindikato de dungitaj reprezentantoj

Q29. Komerco aĉetis oficejan ekipaĵon eldonante unujaran noton pageblan. La tuta kvanto de la noto estas pagenda fine de unu jaro. Kiel vi registras ĉi tiun transakcion?

• Ŝulda aktivo, kredita egaleco
• Ŝuldo-respondeco, kreditvaloro.
• Ŝulda aktivo, kredita respondeco
• Debeta egaleco, kreditvaloro.

[Proksime al frostaj temperaturoj]' MT answer - it's Debit equipment (asset), Credit notes payable (liability). To +/- assets, need to dr/cr, inverse is true for liabilities. A long-form journal entry is: Borrow cash - Dr cash, Cr notes payable, then for equipment purchase - Dr equipment, Cr cash'

Q30. Kiu sekcio de financa jarraporto priskribas la kontadajn metodojn de la korporacio?

• Notoj al la financaj deklaroj
• Raporto de revizoro
• Listo de la akciuloj
• Administra diskuto kaj analizo

Q31. Kion faras “sendependeco” signifas en revizio?

• estante aktivulo por ĉiuj klientoj
• ne dependanta de la kotizo de kliento
• havante nur nerektajn financajn interesojn en la kontrolito
• prenante nepartian vidpunkton

Referenco

Q32. Kio kaŭzus bankon pliigi konton de deponanto?

• kolektante noton riceveblan
• pagante noton pageblan
• NSF-ĉekoj (“nesufiĉaj financoj”)
• servaj ŝanĝoj

[Proksime al frostaj temperaturoj]' MT: depositor account os a liability to the bank - bank owes the money to the depositor. bank collects notes receivable from clients means reducing clients' cash/ deposits. Similarly, if NSF means the cheque owner does not have enough funds to transfer funds into the client's deposits, there no change in deposits.'

Q33. Kiu deklaro pri nunaj pasivoj estas vera?

• Nunaj pasivoj estas devoj ŝulditaj poste 12 monatoj.
• Nunaj pasivoj devus esti inkluzivitaj sub longdaŭraj pasivoj.
• Nunaj pasivoj estas devoj ŝulditaj 5 jaroj.
• Nunaj kompensdevoj estas devoj pageblaj ene de jaro.

Referenco Current liabilities are a company's short-term financial obligations that are due within one year or a normal operating cycle.

Q34. Kiel variaj kostoj kaj fiksaj kostoj agas ene de la koncerna intervalo?

• Variaj kostoj po unuo restas konstantaj kaj fiksaj kostoj po unuo varias.
• Fiksaj kostoj po unuo restas konstantaj kaj variaj kostoj po unuo varias.
• Kaj totalaj variaj kostoj kaj totalaj fiksaj kostoj varias.
• Kaj totalaj variaj kostoj kaj totalaj fiksaj kostoj restas konstantaj.

Referenco While variable costs tend to remain flat, the impact of fixed costs on a company's bottom line can change based on the number of products it produces.

Q35. Kiu respondo povas esti difinita kiel la kontribua marĝeno de investcentro malpli la fiksaj kostoj kiuj estas spureblaj al la investcentro.?

• neta enspezo
• resta enspezo
• segmenta marĝeno
• reveno de investo (ROI)

Referenco Contribution Margin = Sales Revenue – Variable Costs Segment Margin = Segment’s Contribution Margin – Fixed Costs traced to the Segment

Q36. Se revizoro estas atendita detekti la troigon de vendoj, de kio la revizoro spuru transakciojn?

• klientaj aĉetmendoj al la venda ĵurnalo
• kontantkvitancoj al la aĉetmendoj
• vendoĵurnalo al la sendaj dokumentoj
• senddokumentojn al la kontantkvitancoj

Referenco Which audit procedure is most effective in testing credit sales for overstatement? Vouch a sample recorded sales from the sales journal to shipping documents.

Q37. What is the formal method of analysis applied by management to identify appropriate cost drivers and effects on the costs of production?

• profitability analysis
• cost-benefit analysis
• life-cycle costing
• activity analysis

[Referenco]Activity analysis involves studying and evaluating the activities and processes within an organization to understand their cost implications. It helps in identifying the key activities that drive costs and analyzing their relationship with various cost drivers. By understanding these relationships, management can make informed decisions to optimize costs and improve overall efficiency.

Q38. When independent auditors can maintain their actual independence, it is referred to as independence in ____.

• fact
• Appearance
• totality
• konfidi

Referenco In Accounting Series Release no. 269, the SEC defined independence in fact and independence in appearance as separate but equally necessary factors in establishing the auditor’s objectivity and integrity when certifying financial statements filed with the commission by an issuer of securities. Few would debate that independence in fact—that is, that the auditor is unbiased—is essential to the validity of an audit.

Q39. When applying a cost-volume-profit analysis (CVP), certain assumptions must be respected. Which answer is ne unu el ĉi tiuj supozoj?

• La unuo-venda prezo restos konstanta.
• Fakta unuovaria kosto varias laŭ la produktadintervalo.
• La kostkonduto estas esprimita kiel intersekcantaj rektoj.
• La unuo fiksa kosto malpliiĝos.

Referenco

CVP supozas la sekvantan:

• Konstanta vendoprezo;
• Konstanta varia kosto
• Konstanta totala fiksa kosto
• Unuoj vendis egalajn unuojn produktitajn.

Ĉi tiuj simpligas, plejparte linearigi supozojn, kiuj ofte estas implicite supozitaj en elementaj diskutoj pri kostoj kaj profitoj.

Q40. Kiu aserto pri eterna inventa sistemo estas vera?

• FIFO-kosto de varoj venditaj estos la sama kiel en perioda stoksistemo.
• Averaĝaj kostoj baziĝas tute sur unukosto simplaj mezumoj.
• LIFO-kosto de varoj venditaj estos la sama kiel en perioda stoksistemo.
• A new average is calculated under the average cost method after each sale.

I’m not 100% sure on this.

Referenco

Perpetual inventory is a method of accounting for inventory that records the sale or purchase of inventory immediately through the use of computerized point-of-sale systems and enterprise asset management software.

Q41. Which type of business would be most likely to use a job order costing system?

• an electric car producer
• a wood milling company
• a beverage manufacturer
• a law firm specializing in injury law

Referenco

Since lawyers and accountants work with different clients on unique accounts, many will use a job order costing system to track how much time and resources were used for each customer.

Q42. Assigning indirect costs to specific jobs is completed by _.

• allocating to manufacturing overhead account
• using the manufacturing cost incurred
• applying a predetermined overhead rate
• applying indirect costs to work in the process

I’m not 100% sure on this.

Referenco

Indirect cost rate calculations can be determined by dividing an indirect cost by a cost object, such as sales revenues or square footage.

Q43. Which is an assurance engagement?

• compilation
• network installation
• audit
• recenzo

Referenco

Q44. What is a conversion cost the sum of?

• direct materials cost + administration cost
• direct materials cost + manufacturing overhead cost
• direct materials cost + marketing cost
• direct labor cost + manufacturing overhead cost

Referenco

Q45. Under a perpetual inventory system, merchandise is purchased on account. What is the correct journal entry for this purchase?

• Debit merchandise inventory. credit accounts payable.
• Debit purchases, credit cash.
• Debit purchase returns, credit cost of goods sold.
• Debit merchandise inventory, credit cash.

Referenco

Q46. Which is not a task usually associated with activity-based costing (ABC)?

• applying an activity rate for each cost pool
• identifying specific cost drivers
• appropriately allocating overhead costs to cost pools
• applying a single cost rate across processes

Referenco

Q47. What is true when the units in ending inventory increase during the year?

• Net income is higher for absorption costing than for variable costing.
• Net income is identical for absorption costing and for variable costing.
• There’s no relationship between net income and the costing approach.
• Net income is lower for absorption costing than for variable costing.

Q48. When independent auditors can maintain their actual independence, it is referred to as independence in__.

• konfidi
• totality
• Appearance
• fact

Q49. What is the formal method of analysis applied by management to identify appropriate cost drivers and effects on the costs of production?

• cost-benefit analysis
• life-cycle costing
• profitability analysis
• activity analysis

Referenco

Q50. When do you expect to apply job costing over process costing?

• when the costs are easily traced to a specific product
• when costs are accumulated by the department
• when the value of work in process is based on assigning standard costs
• when each product batch is the same as the prior batch

Referenco

Q51. Robinson Hotels is trying to predict its utility costs. It has five years of data, including monthly utility costs, monthly occupancy rates, and average monthly temperature. What tool or technique can Robinson Hotels use to predict or estimate its future utility costs?

• segment report
• regression analysis
• time series analysis
• net present value

Q52. What does an inventory turnover ratio measure?

• the current value of the inventory
• the number of times inventory was sold during the period
• how it compares with the industry average
• whether the company can maintain the same inventory levels compared to industry averages

Q53. The company earned a gross profit of $4,000,000 and had net sales of $12,000,000. What is the gross margin and what does the result imply to the reviewer?

• La 3.33% gross margin represents for every dollar in sales, the company spends $0.9667 to produce the product sold.
• The question does not provide sufficient information to offer a proper calculation.
• La 3.33% gross margin represents for every dollar in sales, the company spends $0.0667 to produce the product sold.
• La 3.33% gross margin represents for every dollar in sales, the company spends $0.0333 to produce the product sold.

Q54. What type of cost changes in proportion to a company’s production volume?

• conversion cost
• indirect cost
• variable cost
• fixed cost

Q55. What do you call the benefit sacrificed when one option is chosen over another?

• opportunity cost
• indirect cost
• sunk cost
• differential cost

Q56. The actual price of a widget is $10 and the budgeted price is $7. What is the price variance for 1,000 widgets?

• $3,000
• $1,000
• $3
• $1,700

Actual Cost = $10 per widget Budgeted Cost = $7 per widget Quantity = 1,000 widgets

Price Variance = (Actual Cost – Budgeted Cost) x Quantity Price Variance = ($10 – $7) x 1,000 Price Variance = $3 x 1,000 Price Variance = $3,000

Tial, the price variance for 1,000 widgets is $3,000.

Q57. What is the major financial accounting report system used outside of the United States?

• the metric system
• TREE
• GAAP
• IFRS

Q58. What type of audit evidence would be considered the weakest type?

• oral evidence
• physical examination
• Confirmation
• documentary evidence

Q59. Permanent accounts are on what financial statement?

• cash flow statement
• enspezkonto
• bilanco
• shareholder equity statement

Q60. The cost of alternative X is $25,000 and the cost of alternative Y is $20,000. What do you call the $5,000 cost difference?

• essential cost
• additional cost
• differential cost
• sunk cost

Q61. What is the purpose of a master budget?

• to demonstrate to management the level of sales the company will achieve
• to provide shareholders and the board of directors confidence in management’s abilities
• to allow management to compile all of the other operational budgets once they are completed
• to provide management with a high-level overview of the company finances and be a central planning tool

Q62. What is true about an internal control system?

• An internal control system is not effective until human error is eliminated or migrated.
• Any internal control activities evaluated and adopted by a company should never be evaluated in terms of cost-benefit.
• Only mid-to-large-sized companies and governmental organizations need to ensure proper internal control activities.
• An internal control system helps a company achieve reliable financial reporting, effective and efficient operations, and compliance with laws and regulations.

Q63. According to the cost formula Y = $20,000 + $4x, what would be the total cost at an activity level of 15,000 Diplomiĝintoj, kiuj bezonas nur kelkajn ceterajn unuojn por plenumi gradpostulojn aŭ por kvalifiki por TGR-statuso?

• $60,000
• $20,000
• $35,000
• $80,000

Q64. A company can change to a new accounting principle if management can justify that the change will result in what?

• more relevant decision-making information
• lower net income to report for tax purposes
• changing depreciation methods for higher net income
• reduced potential for administrative error

Q65. Which cost items would be classified as an internal failure cost on a quality costs report?

• cost of scrap
• training for assembly line workers
• patent cost for new product
• customer returns of defective products

Q66. What type of audit evidence would most likely be used to verify the existence of fixed assets?

• oral evidence
• physical examination
• Confirmation
• documentary evidence

Q67. What should an auditor do before auditing the balance sheet?

• Confirm whether probable legal action is disclosed to the auditor.
• Investigate whether liens on assets are committed as collateral.
• Determine the client’s planned and imminent purchase commitments.
• Gain a clear and proper understanding of the client’s internal control processes.

Q68. At McKay Company, machine hours are limited. Due to limited machine hours,there is more demand for McKay’s products than it can produce . To maximize profits, the company should evaluate each product’s _.

• contribution margin per unit
• segment margin per unit
• gross profit per unit
• contribution margin per machine hour

To determine the contribution margin per machine hour, the contribution margin for a product is divided by the number of machine hours required to produce that product. This calculation results in the amount of contribution margin earned for each machine hour used.

Q69. The asset-turnover ratio calculation measures _.

• when the company must decide to purchase assets and what investment is required
• how much of a company’s assets are financed by creditors
• how often a company must replace existing assets and equipment
• how efficiently a company uses its assets to generate revenue

Q70. What cost is easily traceable to a cost object?

• indirect
• fixed
• variable
• rekta

Q71. Which value chain element is associated with the cost of staffing a customer support phone line?

• production and purchases
• distribuo
• dezajno
• klienta servo

Q72. Flexible budgets are created to demonstrate how _.

• changes in activity levels affect predicted revenue and costs
• management needs to make changes to budget targets following poor performance
• an inaccurate operational budget results from poor budgeting data
• current results fully align with budgetary allocations

Q73. Which is the appropriate term for an incurred cost that cannot be changed by any decision?

• opportunity cost
• previous cost
• sunk cost
• variable cost

Q74. Which factor is most likely to increase an auditor’s awareness of possible fraudulent financial reporting?

• management’s complete disclosure of unresolved legal action
• limited competition in the company’s industry resulting in increasing profitability
• the audit committee’s approval of specific accounting methods and principles
• year-end financial adjustments significantly impacting the financial results

Q75. Which step of the accounting cycle involves checking to see if total debits equal total credits?

• normal balances on the ledgers
• closing entries
• post-closing trial balance
• preparation of the trial balance