Əsas səhifə Testlər English Advanced level Qarışıq testlər

Tapılan ümumi test sayı : 2961

The idea of depreciation is quite straightforward; for instance, a forklift is an operational asset for a company's business, and each year it loses a certain amount of value until at last it is ....... and has no value for the company.
A) unreliable
B) irreparable
C) unrecognizable
D) irreplaceable
Many companies maintain a ....... budget, so that they are continually budgeting for this time next year.
A) moving
B) floating
C) rolling
D) shifting
Creating a(n) ....... forecast requires estimating the expected monthly expenditures and matching those against the likely monthly income.
A) operating
B) current account
C) cash flow
D) turnover
Do not overestimate the ....... sales for the budget period.
A) determined
B) considered
C) conjectural
D) projected
Focus first on the largest costs, since they should have the greatest ....... for reduction.
A) potential
B) prediction
C) potency
D) projection
The wrong way to prepare a budget is to simply include everything at last year's level plus annual ........
A) accrual
B) investment
C) inflation
D) increment
Budgeting itself can help a company reduce costs, because every item in it must be ....... beforehand.
A) rectified
B) justified
C) ratified
D) certified
When you have set a budget, you should ....... to it as much as possible, but revise it when necessary.
A) start
B) stick
C) stretch
D) stand
Any variation from a budget should be investigated and explained, and ....... action should be taken to correct any problems.
A) practiced
B) prompt
C) planned
D) potential
Every company should prepare a complete budget and constantly ....... its performance against that budget.
A) mirror
B) merge
C) monitor
D) match
Budgeting is a combination of mathematics and guesswork: some ....... are precisely known, while others are less clear.
A) fallacies
B) factions
C) fractions
D) factors
In addition to the financial statements, the auditor also examines the company's internal ....... procedures for effectiveness.
A) control
B) correspondence
C) command
D) coherence
Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements are significantly ........
A) misstated
B) understated
C) overstated
D) restated
One of the principal goals of the auditor is to add ....... to this assertion.
A) credibility
B) credulity
C) creditworthiness
D) credentials
An error in ....... is committed when the financial statements include incorrect information about an item that should be included.
A) validity
B) completeness
C) accuracy
D) auditing
An error in ....... is committed when the financial statements do not include an item which should be included.
A) validity
B) auditing
C) completeness
D) accuracy
An error in ....... is committed when the financial statements include an item that should not be included.
A) validity
B) completeness
C) accuracy
D) auditing
In the financial statements, the company implicitly states that all items, account balances and transactions are ....... valid, complete and accurate.
A) precisely
B) essentially
C) generally
D) materially
Auditors are not responsible for the ....... of the financial statements of an company.
A) position
B) preparation
C) evaluation
D) examination
The audit ....... is usually no more than a page in length and is attached to the financial statements.
A) review
B) response
C) result
D) report
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