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الاختبار النهائي — أساسيات المالية والمحاسبة

أجب عن الأسئلة الـ45. تحتاج إلى 80% أو أكثر للنجاح. يمكنك إعادة المحاولة كلما أردت.

هذا الاختبار النهائي متاح بـالإنجليزية.

ادرس الدورة ←

السؤال 1Which best describes the difference between accounting and finance?
السؤال 2What is the fundamental accounting equation?
السؤال 3In double-entry bookkeeping, for every transaction the total debits must equal the total:
السؤال 4A company buys equipment for $2,000 cash. What is the effect on the accounting equation?
السؤال 5Which type of account normally increases with a debit?
السؤال 6The complete list of all accounts a company uses is called its:
السؤال 7In the accounting cycle, transactions are first recorded chronologically in the:
السؤال 8A trial balance in which debits equal credits proves that:
السؤال 9The income statement reports a company's performance:
السؤال 10Revenue $400,000 and cost of goods sold $250,000. Gross profit is:
السؤال 11Which financial statement is a snapshot at a single date?
السؤال 12If total assets are $900,000 and total liabilities are $550,000, equity equals:
السؤال 13Which item appears in the operating section of the cash flow statement?
السؤال 14A company is profitable but keeps running short of cash. This most likely shows up as:
السؤال 15Under accrual accounting, revenue is recognised when it is:
السؤال 16The matching principle states that expenses should be:
السؤال 17You pay $1,200 in advance for 12 months of insurance. Under accrual accounting, this month's expense is:
السؤال 18Cash received in advance for services not yet delivered is recorded as:
السؤال 19The modern revenue recognition model (IFRS 15 / ASC 606) recognises revenue as the seller transfers:
السؤال 20A $50,000 machine has a $5,000 salvage value and a 9-year life. Annual straight-line depreciation is:
السؤال 21Spreading the cost of an intangible asset (such as a patent) over its useful life is called:
السؤال 22Depreciation is described as a non-cash expense because:
السؤال 23Working capital is calculated as:
السؤال 24A shorter cash conversion cycle generally means:
السؤال 25Current assets are $120,000 (including $40,000 inventory) and current liabilities are $80,000. The quick ratio is:
السؤال 26The current ratio is calculated as:
السؤال 27A high debt-to-equity ratio generally indicates:
السؤال 28Net margin is calculated as:
السؤال 29Return on equity (ROE) measures:
السؤال 30Inventory turnover of 6 times per year means inventory is:
السؤال 31What is the main difference between a budget and a forecast?
السؤال 32A favourable variance is one that:
السؤال 33Zero-based budgeting requires managers to:
السؤال 34Factory rent that stays the same whether you produce 1,000 or 5,000 units is a:
السؤال 35Contribution margin per unit is calculated as:
السؤال 36Fixed costs $40,000, price $25, variable cost $15 per unit. The break-even point in units is:
السؤال 37Using the same data (fixed $40,000, contribution margin $10), how many units are needed for a $20,000 profit?
السؤال 38The time value of money principle says that a dollar today is worth:
السؤال 39$1,000 invested at 5% per year for 3 years grows to approximately (FV = PV × (1+r)ⁿ):
السؤال 40Using the Rule of 72, at an 8% annual return money roughly doubles in:
السؤال 41A project should generally be accepted when its net present value (NPV) is:
السؤال 42The internal rate of return (IRR) is the discount rate at which:
السؤال 43A key weakness of the payback period method is that it:
السؤال 44Splitting authorisation, recording and custody of assets among different people is called:
السؤال 45Which statement about IFRS and US GAAP is correct?