1. Finance –…
objectively necessary
driven by needs social development
– subjective by nature
- are generated by the activities of the state
– necessary only for the lower level of management (enterprises, organizations, institutions)
2. Subjects of cost distribution social product through finance are:
- owners of the country's national wealth
the state represented by the relevant government entities involved in cost distribution social product
legal entities selling manufactured products and providing services to consumers
– individuals producing material assets for personal consumption
individual entrepreneurs
3. The process of cost distribution of the social product is carried out using categories:
price (if deviates from the cost)
- money
finance
credit
insurance
4. Financial relations include monetary relations:
payment of life insurance premiums
- usage working capital in short-term assets
granting a loan to the budget Nizhny Novgorod region from the federal budget
payment of taxes to the budget
– payment by an enterprise for goods and services in non-cash form
5. Material carriers of financial relations are:
- all funds
financial resources
income and expenses of special purpose funds
- gross domestic product
– national income
6. The interpretation of finance as an economic category corresponds to:
– early 20th century
- late 20s of the twentieth century
mid-40s of the twentieth century
- late 70s of the twentieth century
– the beginning of the implementation of market reforms
– A. M. Alexandrov
– D. A. Allahverdyan
– A. M. Birman
– E. A. Voznesensky
V. P. Dyachenko
8. Relations characterizing finance as an economic category:
– arising at the stage of consumption of a social product
monetary
– regulated by the state
– commodity
distribution
9. Spheres financial system countries:
state and municipal finance
– state extra-budgetary funds
finances of economic entities
– finances of insurance organizations
– finances of individual entrepreneurs
10. Functional links in the sphere of state and municipal finance:
– municipal finances
– regional finance
budgets of three levels
– federal budget
11. The finances of an insurance company fall within the scope of finance:
economic entities
– state and municipal
12. Pension fund The Russian Federation belongs to the sphere of finance...
– economic entities
13. The Compulsory Medical Insurance Fund of the Russian Federation belongs to the sphere of finance...
state and municipal
– economic entities
14. Financial relations in the field of finance of economic entities can be grouped by:
management methods
organizational and legal forms
industry characteristics
- temporary sign.
15. Links of the financial system in the sphere of finance of economic entities (when grouping financial relations by business methods) - finance...
– public organizations
– joint stock companies
entrepreneurship without forming a legal entity
16. Grouping of finance in the field of state and municipal finance is carried out according to:
functional purpose
– operating time
forms of ownership
management levels
17. The relationship between the concepts of “finance” and “financial system”:
the economic content of finance predetermines the construction of the financial system
– the structure of the financial system determines the content of finance
Finance is transformed into a financial system based on the grouping of financial relations according to certain characteristics
– financial system during historical development turns into finance
18. The source of financial resources of the company, if duplication is excluded, are:
– federal budget
– depreciation charges
receipts from foreign economic activities
– national income
19. Municipal financial resources include:
– federal budget funds
– funds from state extra-budgetary funds
funds from municipal budgets
– financial resources of commercial organizations located on the territory of the Odintsovo municipality
– funds from regional budgets of subjects Russian Federation
20. Signs that allow you to allocate financial resources as part of cash:
– form of ownership
belonging to a business entity or government entity
directions for using funds
– management methods
21. Financial resources of economic entities are used for:
– payment of wages to employees
– purchase of working capital
capital investments
replenishing the lack of working capital
– financing of current repairs of fixed assets
material incentives for workers
22. State financial resources of the Russian Federation include:
federal budget funds
funds from state extra-budgetary funds
– funds from municipal budgets
– financial resources of municipal unitary enterprises
funds from regional budgets of constituent entities of the Russian Federation
23. Financial resources of economic entities include:
profit
– working capital
depreciation charges
– income tax
– unified social tax
excess working capital
24. State financial resources are:
funds at the disposal of state authorities of the constituent entities of the Russian Federation
– funds and property of citizens
– cash income of workers and employees
– state debt obligations
– funds at the disposal of economic entities
funds at the disposal of federal government bodies
25. The following statements are true:
– the concept of “financial resources” is broader than the concept of “finance”
– financial funds are the only form of use of financial resources
financial resources are the material embodiment of finance
financial resources are used, as a rule, in the form of funds
financial funds are the main form of functioning of finance
26. Factors influencing the amount of profit remaining at the disposal of business entities:
– increase in the value added tax rate
– increase in deductions from profits to the organization’s reserve fund
change in corporate income tax rate
increase in non-operating income
increasing product profitability
27. Factors influencing the amount of depreciation charges of an enterprise:
changing the depreciation method
increase in the value of fixed assets
– change in income tax rate
reducing the useful life of fixed assets
– reduction of material consumption of manufactured products
– increasing product profitability
28. Financial support for reproduction costs is carried out in the form of:
self-financing
– taxation
government funding
lending
29. Financial incentives:
budget methods of production intensification
– directions for spending funds
incentive funds
30. The financial market operates in the form of a market...
– informational
loan capital
31. The quantitative influence of finance on social production is characterized by:
the volume of financial resources withdrawn from economic entities
– tax calculation methods
volumes of financial resources allocated for investment in the real sector of the economy
financial benefits for economic entities
– methods of providing funds
32. The qualitative impact of finance on social production is characterized by:
use of tax benefits
use of incentive funds
– volumes of mobilized and distributed financial resources
proportions of funds used for accumulation and consumption
– methods of forming budgets at different levels
33. The instruments of state financial regulation of reproduction and sectoral proportions are:
tax benefits
– various forms of support for lower budgets
– transfer payments
change in depreciation policy
budget financing and other forms of support for business entities
34. The instruments of state financial regulation of territorial proportions are:
various forms of support for lower budgets
formation and use of extra-budgetary funds
– tax benefits and sanctions
– social insurance
– depreciation policy
35. The instruments of state financial regulation of social proportions are:
tax benefits and sanctions for individuals
transfer payments to the population
budgetary financing of organizations providing socially significant services
– depreciation policy
social insurance
36. Self-financing is typical for:
– all economic entities
– only for enterprises based on private property
all commercial organizations
– all non-profit organizations
– basis
add-ons
– combining elements of the base and superstructure
– extra-basic and extra-superstructure
38. The main instruments for implementing the state’s financial policy are:
– system of enterprise cash funds
country's budget system
- system public finance s reserves
system of state extra-budgetary funds
39. The set of targeted government measures in the field of use of finances is:
financial policy
– financial mechanism
– financial sanctions
40. The financial mechanism is:
– types of financial relations
– a set of financial distribution objects
– activities of the country’s financial apparatus
A set of forms of organizing financial relations, ways and methods of formation and use of financial resources
– ways to mobilize financial resources
41. Financial law regulates:
all financial relations
- all monetary relations
– only financial relations of business entities with the state
42. The following statements are true:
– financial policy determines the content of finance
financial policy is transformed into financial law norms
the state of finances predetermines the goals and objectives of financial policy
– financial law determines financial policy
Financial policy thanks financial law is issued as new regulations and is implemented through a financial mechanism
43. A long-term course of financial policy, calculated for the future, is called financial (s) ...
– tactics
strategy
– planning
– programming
44. Components of financial policy that reveal its content:
– development of a financial mechanism
development of a scientifically based concept for financial development
– creation of a financial management apparatus
development of main directions for using finances for the near future and in the future
adoption of regulations and specific organizational measures in the field of use of finance
45. Logical sequence of concepts:
1. Financial policy
2. Financial mechanism
3. Financial law
46. The components of the financial mechanism, based on the areas of functioning of finance and avoiding duplication:
financial mechanism of economic entities
– financial mechanism of commercial enterprises
– financial mechanism of individual entrepreneurship
budget mechanism
– tax mechanism
47. Functional elements of financial management:
– financial management bodies
– financial resources
financial planning
operational management
– strategic management
financial control
48. Objects in the financial management system are...
various types of financial relationships
– financial apparatus
– financial planning
– financial control
– strategic management
49. Government bodies financial management in the Russian Federation:
financial authorities at the level of the constituent entity of the Russian Federation
Ministry of Finance of the Russian Federation
territorial bodies of the Federal Treasury of the Russian Federation
– credit organizations
– municipal financial authorities
50. The powers of the Ministry of Finance of the Russian Federation correspond to the following functions:
drafting the federal budget
development of government borrowing programs
adoption of financial legislation
51. The powers of the State Duma of the Russian Federation correspond to the following functions:
– drafting the federal budget
consideration and approval of the federal budget
– drawing up a report on the execution of the federal budget
approval of the report on the execution of the federal budget
52. The powers of the Federation Council of the Russian Federation correspond to the following functions:
– consideration and approval of the federal budget
– development of government borrowing programs
– adoption of financial legislation
rejection and adoption of laws on the federal budget for the next fiscal year
– drawing up a report on the execution of the federal budget
– approval of the report on the execution of the federal budget
53. The Government of the Russian Federation implements the following tasks in the public finance management system:
develops proposals to improve the financial mechanism
ensures the implementation of a unified financial policy in the Russian Federation
– carries out operational financial control
– reviews and approves the draft federal budget
submits a draft federal budget to the State Duma of the Russian Federation
54. Tax inspectorates perform functions in the national financial management system:
determine the amount of taxes to be paid by taxpayers to the budget and extra-budgetary Funds
– execute decisions of judicial authorities on compensation for damage caused to recipients budget funds
apply sanctions to tax violators
– conduct investigations of tax crimes on a particularly large scale
– carry out currency control
55. Financial management bodies taking part in the operational management of interbudgetary relations in the Russian Federation:
Ministry of Finance of the Russian Federation
Federal Treasury
– Federal Tax Police Service
– Government of the Russian Federation
– Parliament of the Russian Federation
66. The transfer of the existing proportions of the formation and use of financial resources to the planned period is carried out by the method:
extrapolations
– normative
– mathematical modeling
67. Control exercised executive bodies authorities of a constituent entity of the Russian Federation, refers to:
national
– intradepartmental
– on-farm
– public
– auditor
68. Forms of financial control (based on the time of its implementation):
– revision
- analysis
preliminary control
– examination
current control
subsequent control
69. Preliminary financial control is carried out by:
legislative authorities
– tax police authorities
Federal Treasury authorities
– Department of State Financial Control and Audit of the Ministry of Finance of Russia
– Control and audit departments of ministries and departments
70. Functions performed by the tax police:
investigation of tax crimes
– planning tax revenue
protection of tax inspectors
control over the activities of tax inspectors
– ensuring the return of excessively collected taxes
71. Timely crediting of tax payments of enterprises and organizations to budget accounts is controlled by:
state tax inspectorates
bodies of the Federal Treasury of the Russian Federation
– branches of the Pension Fund of the Russian Federation
– territorial financial authorities
– control and audit departments of ministries and departments
72. Control exercised by territorial bodies of the Department of State Financial Control and Audit of the Ministry of Finance of the Russian Federation is:
– preliminary
– on-farm
– proactive
subsequent
73. Main issues of financial control carried out by the Accounts Chamber of the Russian Federation:
control over extra-budgetary funds used by ministries and departments
– financial control in the process of drafting the budget and organizing its execution
– control over timely and complete receipt of tax payments to budgets different levels and federal extra-budgetary funds
control over the execution of the federal budget
examination of draft budget and financial legislation
74. Functions of the Moscow Chamber of Control and Accounts:
– checks intended use federal budget funds and federal extra-budgetary funds
conducts an examination of draft laws, decisions and other regulatory documents Government of the city Moscow on Financial and Budgetary Issues
checks the intended use of Moscow budget funds
checks the formation and expenditure of funds from extra-budgetary funds of the city of Moscow
– exercises control over the timely crediting of tax payments to budget accounts of all levels
75. The Main Directorate of the Federal Treasury implements functions in the field of public finance management:
carries out accounting of operations and management of the movement of budget funds in treasury accounts
regulates interbudgetary relations in the process of execution of the federal budget
exercises control over compliance with budget legislation by recipients of budget funds
– provides methodological guidance in the tax field
– regulates the activities of the entire financial system of the country
76. Financial plans of economic entities:
estimate of income and expenses budgetary institution
balance of income and expenses of an industrial enterprise
insurance company financial plan
– business plan of the enterprise
– budget of Moscow
– federal budget
77. Types of financial documents developed as a forecast:
long-term financial plan of the Russian Federation
consolidated balance of financial resources of the Russian Federation
consolidated budget of the Russian Federation
– federal budget
– budget of the Pension Fund of the Russian Federation
– estimates of budgetary organizations
78. Financial plans approved in the form of a law:
federal budget of Russia
budget of the Pskov region
budget of the Pension Fund of the Russian Federation
– consolidated financial balance of the region
79. Financial plans approved in the form of a law:
Fund budget social insurance Russian Federation
regional and regional budgets
– consolidated budget list
– estimate of income and expenses of a budgetary institution
– consolidated budget of the Russian Federation
80. Financial planning is:
functional element of a financial management system
– element of the country’s financial system
– element of financial policy
– element of the financial mechanism
81. Stages financial planning:
balancing, bringing together individual items of income and expenses of a financial plan
calculations for specific types of income and expenses for the planned period
analysis of plan implementation for the previous period
– subsequent monitoring of the implementation of the current financial plan
– operational management of the implementation of the plan for the current period
82. The system of financial plans is characterized by:
the presence of various types and forms of financial plans
the interrelationships of different financial plans with each other
– different methods drawing up financial plans
– the prescriptive nature of the approved financial plans
83. Factors influencing the organization of finances of economic entities:
form of ownership
organizational and legal form of an economic entity
industry specifics
– natural and climatic conditions of management
– composition of fixed assets
84. The organizational and legal form of an economic entity affects:
composition of sources for the formation of authorized capital
profit distribution procedure
procedure for using the organization's property during its liquidation
- volume financial responsibility under a business agreement
– procedure for paying income tax
85. Finances of economic entities – monetary relations that develop:
within the entity itself regarding the distribution of revenue from sales of products
between economic entities in connection with the payment of fines for undelivered products
between an economic entity and the country's budget system
– between an economic entity and employees regarding the payment of wages
– between economic entities in connection with payment for commercial products
86. Financial relations between economic entities arise regarding:
application of penalties in accordance with contracts
formation of the authorized capital of a joint venture
sale of debt securities issued by one enterprise and sold to another enterprise
– payment of bills for the supply of equipment
– payment of income tax
87. Industry-specific features of the economic activity of an economic entity are reflected in the organization of its finances, affecting:
structure of sources of financing capital investments
structure of sources of working capital formation
property insurance needs
– functions performed by finance
– possible sources of financing for capital repairs
88. The financial relations that arise between economic entities and the country’s budget system are characterized by:
strict regulation
mainly (except for some non-profit organizations) two-way movement of financial resources
repayment of funds provided on a credit basis
– mandatory change of forms of ownership
89. The sources of formation of financial resources of an open joint-stock company can be:
funds received from the issue and placement of JSC bonds
– budget funds
- accounts payable
- accrued but not paid wages
90. The sources of financial resources of an economic entity operating on a commercial basis are:
revenue from sales of goods and services
funds mobilized for financial market
non-operating income
Temporarily free funds of the population
91. The financial resources of an economic entity operating on a commercial basis are:
profit
depreciation charges
sustainable liabilities
– income tax
– unified social tax
92. Directions for using financial resources of economic entities operating on a commercial basis:
paying taxes
distribution of profits among the founders
capital investments
R&D expenses
– payment of wages to employees
93. Internal sources financing capital investments of economic entities operating on a commercial basis:
reinvested profit
depreciation charges
– issue of securities and their sale on the domestic financial market
– foreign investment
– budget loans
94. External sources of financing capital investments from economic entities operating on a commercial basis:
issue of securities and their sale on the domestic financial market
foreign investment
budget loans
– reinvested profit
– depreciation charges
95. External sources of financing capital investments of economic entities operating on a commercial basis:
budget funds
foreign investment
– depreciation charges
– profit from core activities
96. Directions for using the net profit of economic entities operating on a commercial basis:
capital investment financing
covering shortage of working capital
– payment of wages
– payment of indirect taxes
97. Internal sources of financing for the increase in working capital:
profit
surplus working capital for previous periods
increase in sustainable liabilities
– founders’ funds
– bank loans
98. Factors influencing financial stability an economic entity operating on a commercial basis:
inflationary processes
tax policy
depreciation policy
– membership in an industry trade union
– the amount of temporarily free funds among employees of a given enterprise
99. Organizational and legal forms of non-profit organizations, the profits (entrepreneurial income) of which are distributed among the members of this organization:
consumer society
consumer cooperative
- public organization
– association
100. Monetary relations included in finance public organization- the relationship between the organization and...
its members regarding the payment of membership fees
by the state regarding the payment of taxes and other obligatory payments to the budget and extra-budgetary funds
state regarding the receipt of subsidies and subventions from the budget
– by its members regarding the distribution of profits from entrepreneurial and other income-generating activities
101. Cash receipts used to generate financial resources of a municipal medical institution:
income from paid services
receipts from voluntary health insurance
receipts of funds from local budgets
receipts from compulsory health insurance
– bank loan
102. Principles of organizing the finances of the state drama theater:
estimated financing
responsibility for the results of financial and economic activities
– full self-financing
– joint liability of the owner for the results of financial and economic activities
– profit maximization
103. The following statements are true:
The types of financial resources of non-profit organizations are determined by its organizational and legal form and type of activity
an institution can receive income from paid services only with the consent of its owner
– a budgetary institution charges depreciation on fixed assets acquired from budgetary funds
104. The financial mechanism of a consumer cooperative is characterized by:
formation of financial resources through contributions from shareholders
distribution of part of the profit (business income) between shareholders
formation of a reserve fund at the expense of part of the profit (business income)
– budget financing according to the approved estimate
105. The following statements are true:
part of the bank's profit is used to form its reserve capital
Credit organizations and insurance companies pay the same taxes and other obligatory payments to the budget and extra-budgetary funds as other commercial organizations
– making a profit is the purpose of creating and operating a mutual insurance company
– insurance company reserves are formed not only from deductions from profits, but also from deductions from insurance premiums
106. Factors ensuring the growth of financial resources of a credit organization:
reduction in income tax rate
expansion of the number of credit institution clients
– increasing the norms for mandatory reserving of a portion of the borrowed funds of a credit organization in the Central Bank of Russia
– growth of accounts receivable
107. Factors influencing the financial stability of a credit organization:
paid-up authorized capital of the bank
reserve capital and other bank reserves
liquidity of a credit institution
– reinsurance of banking risks in insurance companies
108. The source of profit of the Central Bank of the Russian Federation may be interest on:
Loans issued to the Russian Ministry of Finance to cover cash gaps in the process of executing the federal budget
loans issued to Russian and foreign credit organizations
deposits opened by the Bank of Russia in other credit institutions
– loans issued to the Russian Ministry of Finance to finance the federal budget deficit
– loans issued to industrial enterprises operating in Russia and abroad
109. Income items of an insurance company licensed to conduct property insurance and reinsurance:
brokerage fees for insurance market
– fees for brokerage services on the securities market
– receipt of interest in accordance with the loan agreement
– payments for collection services
110. Type of income allocated during the primary distribution of revenue of business entities without forming a legal entity:
gross income
– wage fund
- profit
111. Types of monetary relations included in the finances of business entities without forming a legal entity: monetary relations of an entrepreneur with (co) ...
state
other financial market participants
insurance companies
– suppliers of goods and buyers
112. Taxes levied on the income of business entities without forming a legal entity:
single tax on imputed income
– excise taxes
113. Costs that are most often absent from business entities without forming a legal entity:
wages
– material costs
– depreciation of fixed assets
114. Factors influencing the amount of entrepreneurial income of business entities without forming a legal entity:
price level
material costs
– level of income taxes
– size of the family budget
115. Directions for using entrepreneurial income of business entities without forming a legal entity:
paying taxes
personal consumption
– payment of wages to employees
– payment for goods for the needs of production activities
116. The most important social impact development of entrepreneurship without forming a legal entity is...
reducing unemployment
– increasing the competitiveness of domestic products
Reducing non-payments of enterprises national economy
– increasing tax collection
117. The main source of formation of the initial capital of entrepreneurs without forming a legal entity:
personal savings
– bank loans
– issue of securities
– budget funds
118. Public finance in Russia include:
federal budget
state extra-budgetary funds
budgets of the constituent entities of the Russian Federation
– local budgets
119. Levels of management in the field of state and municipal finance:
regional (subfederal)
federal
local
National
– territorial
– republican
120. Composition of public finances of Russia by functional purpose:
federal budget
state extra-budgetary funds
budgets of the constituent entities of the Russian Federation
– local finance
– finances of state unitary enterprises
121. Local finances are organized in accordance with the law “On financial principles local government"on the principles:
independence
state financial support
publicity
– autonomy
– economy mode
122. Own income local budgets:
local taxes and fees
– proceeds from local loans
– shares of federal taxes assigned to the local budget on a temporary basis
– subsidies from the regional budget
– subventions from the regional budget
123. Features characteristic of a budget fund:
species budget revenues not assigned to specific species budget expenditures
high flexibility of budget funds
Targeted budget funds may be allocated as part of the budget
– target budget funds cannot be allocated as part of the budget
– each type of budget revenue is clearly assigned to specific types of budget expenditures
124. The set of activities carried out by the state in the field of formation and use of budgets at all levels is called:
budget policy
– state budget
– budget mechanism
– budget law
– budget process
125. The emergence of the state budget as an economic category is due to:
the emergence of the state as a political superstructure of society
– the need for financial support for disabled members of society
– the needs of economic entities for financial resources
– the need to implement budgetary regulation of the economy
– the population’s need for funds
126. The objects of distribution through the budget are:
national income
some elements of national wealth
– value of gross domestic product
– net income
– surplus working capital
- profit
127. Types of distribution carried out through the budgets of state authorities and local self-government:
interterritorial
intersectoral
between the sphere material production and non-production sphere
– intra-industry
– on-farm
128. Sources of financing budget deficits of the constituent entities of the Russian Federation in accordance with the current budget legislation:
proceeds from the placement of securities issued by the administration of a constituent entity of the Russian Federation
income from securities owned by a constituent entity of the Russian Federation
– receipts from external borrowings
– budget loans received from the federal budget
129. Sources of financing the local budget deficit:
income from the placement of municipal securities
income from the privatization of municipal property
income from municipally owned shares
– income from the placement of government securities on the territory of a given municipality
– external borrowings based on loan agreements
130. Number of levels budget system depends on:
government system of the country
– principles of building a budget system
– powers of government and management bodies
– expressions of the will of the population
– economic feasibility
131. Financial assistance allocated to the budgets of the constituent entities of the Federation from the federal budget is provided in the form of:
subsidies
subventions
subsidies
budget loans
– spending powers
132. Functions of the Ministry of Finance of the Russian Federation:
drawing up a report on the execution of the federal budget
133. Functions of the Ministry of Economy and social development RF:
federal budget forecast
– consideration of the draft federal budget
– approval of the draft federal budget
– signing and promulgation of the law on the federal budget for the corresponding year
134. Functions of the State Duma of the Russian Federation:
– drawing up a report on the execution of the federal budget
– federal budget forecast
– adoption or rejection of the law on the federal budget for the next financial year
135. Functions of the Ministry of Taxes and Duties of the Russian Federation
drawing up a draft federal budget and calculations for it
– execution of the federal budget
– drawing up a report on the execution of the federal budget
– approval of the budget execution report
– federal budget forecast
136. Functions of the Federation Council of the Federal Assembly:
approval of the budget execution report
adoption or rejection of the federal budget law for the next financial year
– drawing up a report on the execution of the federal budget
– federal budget forecast
137. Functions of the President of the Russian Federation:
signing and promulgation of the federal budget law for the corresponding year
– execution of the federal budget
– drawing up a report on the execution of the federal budget
– approval of the budget execution report
– federal budget forecast
– adoption or rejection of the law on the federal budget for the next financial year
138. Financial documents adopted in the form of law:
federal budget
Moscow budget
budget of the Moscow region
– consolidated budget of the Russian Federation
– consolidated budget of the Novosibirsk region
139. The budget classification of the Russian Federation includes:
departmental classification of expenses
economic classification of expenses
classification of sources of financing budget deficits
– functional classification of income
140. Funds from budget reserves are used for:
ensuring budget sustainability
ensuring uninterrupted financing
covering emergency, unforeseen expenses
covering intra-annual cash gaps
– financing of current expenses
141. Methods for separating income between levels of the budget system:
differentiation of taxes between levels of government
revenue quotas
establishment of surcharges on federal and regional taxes
– delegation of spending powers
– provision of budget loans
142. Budget imbalance is manifested in:
shortage
surplus
– use of subsidies and other forms financial assistance
– use of regulatory revenues
– use of funds for mutual settlements
143. Public debt is a consequence of:
state guarantees given to the lender in case of default by the borrower of funds
government borrowing
– municipal borrowings
– government loans
144. Forms of state credit in the Russian Federation according to current legislation are state...
guarantees provided by the Russian Federation to foreign legal entities
loans provided to foreign countries
loans provided to international organizations
– loans issued by the Russian Federation
– borrowings of the Russian Federation
145. The criterion according to which the public debt of the Russian Federation is divided into internal and external:
currency in which debt obligations are issued
– specifics of the loan
– specifics of the borrower
– type of debt obligation
146. Differences between government borrowing and government credit - government borrowing...
Related to attraction additional funds at the disposal of public authorities, and a state loan with the investment of public funds in foreign assets
Lead to the formation of public debt, and a government loan allows you to get back both the amount of debt and interest on it over time
– this is part of the government loan
– have nothing to do with government credit
147. Difference between loan conversion and consolidation:
conversion concerns a change in loan terms, consolidation of repayment terms only
– conversion and consolidation are completely different concepts, there is nothing in common between them
– conversion relates to the maturity of the loan, and consolidation is associated with a change in all the terms of the issued loan
148. Sources of financial resources for health care:
budget
compulsory health insurance funds
funds of the population
Pension Fund of the Russian Federation
– Social Insurance Fund of the Russian Federation
– funds of enterprises and organizations
149. Differences between a pension and social insurance benefits:
dependence of the pension on the age of the recipient
connection between pensions and long-term social risks
– duration of receipt
– dependence on length of service
– dependence of pensions on wages
– connection between pensions and short-term social risks
150. Income of extra-budgetary funds:
special targeted taxes and fees established for this fund
voluntary contributions from individuals and legal entities
budget allocations
profit from commercial activities the fund itself
– depreciation charges for enterprises, institutions, organizations
– working capital of enterprises, institutions, organizations
151. The amount of temporary disability benefits depends on:
length of service
salary amount
reasons for disability
– insurance experience
– age of the insured
– duration of the disease
152. The source of payment of contributions for health insurance of unemployed citizens is funds...
budget
– the unemployed citizens themselves
– Federal Compulsory Medical Insurance Fund
– Social Insurance Fund of the Russian Federation
– Pension Fund of the Russian Federation
153. The general management of the Social Insurance Fund of the Russian Federation is carried out by:
Board of the Social Insurance Fund of the Russian Federation
– Chairman of the Social Insurance Fund of the Russian Federation
– Ministry of Finance of the Russian Federation
– Government of the Russian Federation
– Federal Treasury
154. Features characteristic of extra-budgetary funds:
assigning specific sources of revenue to extra-budgetary funds
Local governments currently do not have the right to create extra-budgetary funds
state extra-budgetary funds have a social purpose
– extra-budgetary funds can be created at all levels of management
155. The competence of the Pension Fund of the Russian Federation does not include:
registration of single social tax payers
exercising control over the activities of non-state pension funds
– organization of work to recover from persons responsible for causing harm to the health of workers, the amount of disability pensions due to work injury etc.
– financing expenses for pension provision of citizens
156. Financial leverage state influence on the Russian economy:
tax benefits and sanctions
budget financing of investment projects
depreciation rates
– discount rates of the Central Bank of the Russian Federation
– currency control
– funds for economic stimulation of enterprises
157. The main sources of funding for science in the Russian Federation:
enterprise funds
federal budget
– local budgets
– targeted loans
– reserve funds
– targeted extra-budgetary state funds
158. Forms of state financing of science in the Russian Federation:
financing by thematic plans organizations
financing by government programs
– subsidies
– transfers
– subventions
– financing by industry and department
159. New forms of financing and stimulation of scientific and technical progress:
competitive financing of innovative projects
creation of funds to assist small research organizations
– incentive premiums to prices for high-tech products
– state prizes for discoveries and inventions
– tax benefits
160. Financial levers for stimulating the activities of small enterprises:
simplified taxation system
– export customs duties
– budget allocations
– Central Bank loans
161. Expanding the scale of government internal borrowing affects the investment activities of enterprises:
negative
– positive, as it always stimulates the activities of enterprises
– positive if it goes to repay external debt
162. The introduction of compulsory insurance of bank deposits affects the investment activities of enterprises:
has a positive effect because it increases the credit resources of banks
– negative, because the loan fee increases
– has no noticeable effect
163. The following statements are true:
Social security can be provided through direct budget financing and through social insurance funds.
According to Russian legislation, social pensions are classified as state pensions
According to Russian legislation, pension payments from non-state pension funds do not reduce the amount of state pension payments
– in accordance with Russian legislation social benefits and pensions are taken into account as income when determining the taxable base for personal income tax
164. The amount of unemployment benefits in accordance with Russian legislation depends on:
average monthly salary paid to an employee until dismissal
benefit payment period
reasons for job loss
– minimum size wages
165. The following statements are true:
In accordance with Russian legislation social services And social Security are different concepts
The main direction of state financial policy in solving social problems is to ensure the targeting of social payments
Financial aspects of solving social problems include tax regulation of the production and sale of essential goods and the provision of services in the social sphere
– expenses for the section functional classification budget expenditures" Social policy"cover all government expenditures related to the financing of the social sphere
166. Financial methods mitigating the differentiation of incomes of different social groups:
Direct cash payments citizens guaranteed by the state (pensions, benefits, scholarships, subsidies, monetary material assistance)
– uniform tax rate on personal income
– regressive rate of the unified social tax
– government support vital sectors of the economy focused on the production of consumer goods and services
167. The size of the payment depends on the average monthly salary of the person receiving this payment; the payment is aimed at compensation (including partial) of temporarily or permanently lost earnings, financed by insurance contributions (single social tax)
temporary disability benefit
maternity benefit
labor pension
– allowance for children under 5 years of age (until the end of their education on average educational institution)
– subsidy for payment of housing and communal services
168. Obligations included in the internal debt of a constituent entity of the Russian Federation:
debt on debt securities of the Government (administration) of a constituent entity of the Russian Federation
Unpaid debts of enterprises bank loans, received under the guarantee of the Government of a constituent entity of the Russian Federation
obligations to compensate household deposits in Sberbank of the Russian Federation
– debt on debt securities of the Government of the Russian Federation
– debt on debt securities of local governments
169. Provide for a preliminary assessment of need and are financed directly from budget funds:
allowance for children under 5 years of age (until the end of their studies at a secondary educational institution)
subsidy for housing and communal services
– temporary disability benefit
– maternity benefit
– labor pension
170. Types of monetary relations included in international finance:
monetary relations for the redistribution of the value of gross domestic product between countries
monetary relations on the formation and use of international financial funds
– currency relations
– monetary relations that mediate trade exchanges between countries
171. Financial resources redistributed between different countries used on:
stimulating the development of the national economy of countries significantly lagging behind in general level development
Bridging the gap in the level of social security of citizens of countries significantly lagging behind in their development
increasing the competitiveness of goods in demand on the world market
– increasing the level of financial support for the production of goods within the country
172. Forms of liberalization of the regime for admission of foreign capital to the country:
foreign direct investment
providing foreign investors with the same treatment as national companies
eliminating double taxation of goods
establishing a favorable tax regime for foreign investments and foreign companies
– introduction of double taxation of goods
173. The amount of contribution of UN member countries to the revenue side of the UN budget is influenced by:
country's solvency
the value of the payment rate, depending on the country’s place in the established scale of contributions
UN budget size
– timely receipt of payment
174. The revenue side of the budget of the European Union (EU) is formed by revenues:
general customs duties on products imported into the EU from non-EU countries
special duties levied on imports of agricultural products entering the EU from third countries
EU member states' contributions in the amount of ___ from the collected value added tax
contributions from EU member states to their gross national product
– deductions from income tax for citizens of EU member states
175. International financial funds intended for co-financing and implementation of specific projects in the field of environmental protection and development of transport (trans-European lines) in lagging countries are:
special cohesion fund
– European Fund for Agricultural Guidance and Guarantee (EFOGA)
– European Regional Development Fund (ERDF)
– European Social Fund (ESF)
– budget of the European Union
176. Tax havens (as laundering centers) dirty money") most often occur in countries where:
there is no taxation of non-resident income
minimum income tax rates for non-residents
the taxpayer is not required to carry out business activities in a given country
there is no effective exchange of information
– the taxpayer is required to carry out business activities in a given country
177. The following statements are true:
Before the introduction of the unified social tax, the main part of government activities related to ensuring employment of the population was financed by state fund employment of the population of the Russian Federation
The Constitution of the Russian Federation stipulates that issues of social protection of the population are matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation
Activities for social protection of the population are financed from the federal, regional and local budgets
– most of the services in the social sphere of Russia are paid for from the federal budget
178. The following statements are true:
The program documents of the Government of the Russian Federation provide for the expansion of paid services in the field of non-profit activities
Subjects of the Russian Federation must transfer hospitals and schools to municipalities along with the corresponding sources of their financing
– changes in the financial mechanism of universities as part of measures to modernize education provide for a complete abandonment of budget funding
179. Insurance companies’ own financial resources are:
receipt of insurance payments (premiums) from policyholders
receipt of payments (premiums) for reinsurance
income from the placement of insurance reserves
– commercial bank loan
– receipts of insurance payments for social insurance against accidents at work and occupational diseases
180. Items of income of a credit organization that has a general license to conduct banking and similar operations:
fees for brokerage services in the securities market
receipt of interest in accordance with the loan agreement
income from property rental
payments for collection services
181. Income items of a non-state pension fund:
receipt of contributions for additional pension provision (insurance)
– income from placement in bank deposits
– fee for depository services
– receipt of reinsurance premium
– accrued interest on balances on correspondent accounts with credit institutions
– fees for brokerage services in the insurance market
182. The financial basis for the activities of public authorities is:
set of budgets of state authorities and local self-government
– off-budget funds
– financial resources of budgetary institutions
– target budget funds
– budget borrowings
– financial resources of commercial organizations owned by the state
183. Correspondence of organs and their functions:
– Ministry of Finance of the Russian Federation -> Executes the federal budget, draws up a report on its execution
– Tax inspectorates -> Monitors timeliness and completeness
– Accounts Chamber of the Russian Federation -> Conducts an examination of reports on the execution of the federal budget
– Federal Assembly of the Russian Federation -> Adopts financial legislation
184. Types of financial control carried out by relevant authorities:
– enterprise accounting -> on-farm
– audit firm -> audit
– Accounts Chamber of the Russian Federation -> state
– control and audit departments of ministries and departments -> departmental
185. Correspondence of sources of financial resources to types of non-profit organizations:
– Local budget funds, revenues from compulsory and voluntary health insurance, income from paid services, income from property rental -> Municipal medical institution
– Founding fee and other income from a public organization, charitable and sponsorship income, income from business and other income-generating activities -> Public Fund
The modern interpretation of the concept of “financial relations” allows us to define them as an organic component of production relations that express economic ties in monetary form between the state and individual business entities 46 .
Financial relationships are diverse. They are associated with monetary relations that arise 47:
Between business entities in the process of selling products, providing services, purchasing inventory;
Between business entities and higher-level organizations when creating joint funds of funds and their use;
Between business entities and the state, local governments in the formation of budgets and extra-budgetary funds;
Within economic entities during the formation and use trust funds cash;
Between separate budgets, extra-budgetary funds;
Between citizens and the state, local governments in the formation of budgets and extra-budgetary funds.
The subjects of financial relations are legal entities and individuals: the state, enterprises of all forms of ownership, various organizations(including credit and banking), associations, institutions, citizens and other participants in the reproduction process, at whose disposal funds for special purposes are formed. The objects of financial relations are financial resources - funds of the state, enterprises, institutions, organizations of all forms of ownership, individuals and other participants in the reproduction process.
Financial resources act as material carriers of financial relations. Just as with finance, in the economic environment there is no unified approach to determining the economic content of financial resources (Table 3).
Table 3
Approaches to determining the economic content of financial resources
| Author | Definition | Criticism |
| V.P. Dia- | Financial resources are monetary resources, regardless of whether they exist in a separate monetary form or are in monetary terms certain material resources. | Some authors believe that only monetary relations can be financial relations, others believe that some non-monetary relations can be classified as finance |
| AM. Bir- | Financial resources are defined as material resources, expressed in money, that are generated by the state or individual enterprises (organizations) as a result of the use of finance. By financial resources of a socialist society we mean the part of national income expressed in money, concentrated directly by the state or in socialist enterprises for use for the purpose of expanded reproduction and general government spending. | The position that the source of financial resources is only part of the national income was actively criticized, which actually excludes depreciation charges from the composition of financial resources. |
| M.K. Shermenev 50 | Financial resources are funds generated and used by enterprises, associations, organizations and the state. | The definition does not fully disclose the content of financial resources and reduces their composition. Financial resources can exist not only in stock, but also in non-stock form. |
| V.K. Sencha- | The financial resources of the national economy represent the totality of cash savings and depreciation deductions and other funds in the process of creation, distribution and redistribution of the total social product. | Most precise definition, corresponding to the distributive concept of finance. Causes criticism from supporters of the reproductive concept. |
| SI. Lushin, | Financial resources are understood as that part of funds that can be used by their owner for any needs at his own discretion. | The definition is too broad: according to it, all proceeds from sales can be classified as financial |
48 Dyachenko V.P. Commodity-money relations and finance under socialism. - M.: Nauka, 1974. - P. 129.
49 Birman A.M. Essays on the theory of Soviet finance - M.: UNITY DANA - 1999 - 151 p.
50 Finance of the USSR: Textbook for universities / Ed. M.K. Shermeneva. - M., 1977. - 205 p. 35.
51 Finance, money circulation and credit. Textbook./Edited by V.K. Senchagov, A.I. Arkhipov. - M.: "Prospekt", 1999.
| Renia | resources | |
| Financially credit encyclope wild | Financial resources - funds generated as a result of economic and financial activities in the process of creating and distributing the gross national product | Financial resources include all funds generated as a result of economic activity, so this is too broad an interpretation |
| A.G. Gryaznova, E.V. Mar- | Financial resources - monetary income, savings and receipts owned or disposed of by business entities or local governments and used by them for the purpose of expanded reproduction, social needs, material incentives for workers, satisfaction of other social needs | There is no emphasis on the essence of resources. Any cash receipts can be classified as financial resources, but, according to many, this is not true. |
Potentially, financial resources are formed at the production stage, when new value is created and old value is transferred. But the real formation of financial resources begins only at the distribution stage, when the value is realized and specific economic forms realized value.
Based on the above, we can give a more expanded definition of financial relations as relations that arise between business entities and the state in the process of accumulation, distribution and use of funds, as well as their use for expanded reproduction, material incentives for workers, and satisfaction of social and other needs of society.
More on the topic Financial resources as material carriers of financial relations:
- Financial resources as material carriers of financial relations.
- 13.2. ROLE OF FINANCIAL PLANNING IN FINANCIAL MANAGEMENT. BUDGETING AS A TOOL OF FINANCIAL PLANNING IN RAILWAY TRANSPORT
- Chapter 5. On the benefits of financial forecasting: how to learn to predict financial parameters not only in hindsight?
- 5.2 Financial and economic analysis of an enterprise - as a method for diagnosing crisis phenomena in the activities of an enterprise 5.2.1 Rules for conducting financial analysis by arbitration managers
1. Finance -...
objectively necessary
subjective in nature
determined by the needs of social development
generated by the activities of the state
necessary only for the lower level of management (enterprises, organizations, institutions)
2. The subjects of the value distribution of the social product through finance are:
owners of the country's national wealth
the state represented by the relevant government entities involved in the cost distribution of the social product
legal entities that sell manufactured products and provide services to consumers
individuals producing material assets for personal consumption
individual entrepreneurs
3. The process of cost distribution of the social product is carried out using categories:
product
price (if it deviates from the cost)
money
finance
credit
salary
insurance
4. Financial relations include monetary relations:
payment of life insurance premiums
use of working capital in short-term assets
providing a loan to the budget of the Nizhny Novgorod region from the federal budget
payment of taxes to the budget
payment by the enterprise for goods and services in non-cash form
5. Material carriers of financial relations are:
all funds
financial resources
income and expenses of special purpose funds
gross domestic product
national income
6. The interpretation of finance as an economic category corresponds to:
early twentieth century
late 20s of the twentieth century
mid-40s of the twentieth century
late 70s of the twentieth century
the beginning of the implementation of market reforms
7. Author of the distributive concept of the essence of finance:
A.M. Alexandrov
D.A. Allahverdyan
A.M. Birman
E.A. Voznesensky
V.P. Dyachenko
objectively necessary
determined by the needs of social development
Subjective by nature
Generated by state activities
Necessary only for the lower level of management (enterprises, organizations, institutions)
2. The subjects of the value distribution of the social product through finance are:
Owners of the country's national wealth
the state represented by the relevant government entities involved in cost distribution social product
legal entities selling manufactured products and providing services to consumers
Individuals producing material assets for personal consumption
individual entrepreneurs
3. The process of cost distribution of the social product is carried out using categories:
price (if deviates from the cost)
finance
credit
wages
insurance
4. Financial relations include monetary relations:
payment of life insurance premiums
Use of working capital in short-term assets
providing a loan to the budget of the Nizhny Novgorod region from the federal budget
payment of taxes to the budget
Payment by an enterprise for goods and services in non-cash form
5. Material carriers of financial relations are:
All funds
financial resources
income and expenses of special purpose funds
Gross domestic product
National income
6. The interpretation of finance as an economic category corresponds to:
Early 20th century
The end of the 20s of the twentieth century
mid-40s of the twentieth century
Late 70s of the twentieth century
Start of implementation of market reforms
A.M. Alexandrov
YES. Allahverdyan
A.M. Birman
E.A. Voznesensky
V.P. Dyachenko
8. Relations characterizing finance as an economic category:
Arising at the stage of consumption of a social product
monetary
State regulated
Commodity
distribution
9. Areas of the country’s financial system:
state and municipal finance
State extra-budgetary funds
finances of economic entities
Finance of insurance organizations
Finance of individual entrepreneurs
10. Functional links in the sphere of state and municipal finance:
Municipal finance
Regional finance
budgets of three levels
Federal budget
11. The finances of an insurance company fall within the scope of finance:
economic entities
State and municipal
12. The Pension Fund of the Russian Federation belongs to the sphere of finance...
Economic subjects
13. The Compulsory Medical Insurance Fund of the Russian Federation belongs to the financial sector...
state and municipal
Economic subjects
14. Financial relations in the field of finance of economic entities can be grouped by:
management methods
organizational and legal forms
industry characteristics
Temporary sign.
15. Links of the financial system in the sphere of finance of economic entities (when grouping financial relations by business methods) - finance...
State enterprises
Public organizations
commercial organizations
non-profit organizations
Joint stock companies
entrepreneurship without forming a legal entity
16. Grouping of finance in the field of state and municipal finance is carried out according to:
functional purpose
Operating time
forms of ownership
management levels
17. The relationship between the concepts of “finance” and “financial system”:
the economic content of finance predetermines the construction of the financial system
The structure of the financial system determines the content of finance
Finance is transformed into a financial system based on the grouping of financial relations according to certain characteristics
The financial system in the course of historical development turns into finance
18. The source of financial resources of the company, if duplication is excluded, are:
Federal budget
Depreciation charges
receipts from foreign economic activities
National income
19. Municipal financial resources include:
Federal budget funds
Funds from state extra-budgetary funds
funds from municipal budgets
Financial resources of commercial organizations located on the territory of the Odintsovo municipality
Funds from regional budgets of constituent entities of the Russian Federation
20. Signs that allow you to allocate financial resources as part of cash:
Form of ownership
belonging to a business entity or government entity
directions for using funds
Management methods
21. Financial resources of economic entities are used for:
Payment of wages to employees
Purchase of working capital
capital investments
replenishing the lack of working capital
Financing of current repairs of fixed assets
material incentives for workers
22. State financial resources of the Russian Federation include:
federal budget funds
funds from state extra-budgetary funds
Municipal budget funds
Financial resources of municipal unitary enterprises
funds from regional budgets of constituent entities of the Russian Federation
23. Financial resources of economic entities include:
profit
Working capital
depreciation charges
Income tax
Unified social tax
excess working capital
24. State financial resources are:
funds at the disposal of state authorities of the constituent entities of the Russian Federation
Cash and property of citizens
Cash income of workers and employees
State debt obligations
Funds at the disposal of economic entities
funds at the disposal of federal government bodies
25. The following statements are true:
The concept of "financial resources" is broader than the concept of "finance"
Financial funds are the only form of use of financial resources
financial resources are the material embodiment of finance
financial resources are used, as a rule, in the form of funds
financial funds are the main form of functioning of finance
26. Factors influencing the amount of profit remaining at the disposal of business entities:
Increase in value added tax rate
Increasing deductions from profits to the organization's reserve fund
change in corporate income tax rate
increase in non-operating income
increasing product profitability
27. Factors influencing the amount of depreciation charges of an enterprise:
changing the depreciation method
increase in the value of fixed assets
Change in income tax rate
reducing the useful life of fixed assets
Reducing the material consumption of manufactured products
Increased product profitability
28. Financial support for reproduction costs is carried out in the form of:
self-financing
Taxation
government funding
lending
29. Financial incentives:
budget methods of production intensification
tax benefits
Directions for spending funds
incentive funds
30. The financial market operates in the form of a market...
securities
Informational
Commercial services
loan capital
31. The quantitative influence of finance on social production is characterized by:
the volume of financial resources withdrawn from economic entities
Tax calculation methods
volumes of financial resources allocated for investment in the real sector of the economy
financial benefits for economic entities
Methods of providing funds
32. The qualitative impact of finance on social production is characterized by:
use of tax benefits
use of incentive funds
Volumes of mobilized and distributed financial resources
proportions of funds used for accumulation and consumption
Methods for forming budgets at different levels
33. The instruments of state financial regulation of reproduction and sectoral proportions are:
tax benefits
Various forms of support for lower budgets
Transfer payments
change in depreciation policy
budget financing and other forms of support for business entities
34. The instruments of state financial regulation of territorial proportions are:
various forms of support for lower budgets
formation and use of extra-budgetary funds
Tax benefits and sanctions
Social insurance
Depreciation policy
35. The instruments of state financial regulation of social proportions are:
tax benefits and sanctions for individuals
transfer payments to the population
budgetary financing of organizations providing socially significant services
Depreciation policy
social insurance
36. Self-financing is typical for:
All economic entities
Only for privately owned businesses
all commercial organizations
All non-profit organizations
add-ons
Combining elements of base and superstructure
Off-base and off-superstructure
38. The main instruments for implementing the state’s financial policy are:
System of enterprise cash funds
country's budget system
System of government financial reserves
system of state extra-budgetary funds
39. The set of targeted government measures in the field of use of finances is:
financial policy
Financial mechanism
Financial sanctions
40. The financial mechanism is:
Types of financial relations
Set of objects of financial distribution
Activities of the country's financial apparatus
A set of forms of organizing financial relations, ways and methods of formation and use of financial resources
Ways to mobilize financial resources
41. Financial law regulates:
all financial relations
All money relations
Only financial relations of business entities with the state
42. The following statements are true:
Financial policy determines the content of finance
financial policy is transformed into financial law norms
the state of finances predetermines the goals and objectives of financial policy
Financial law determines financial policy
Financial policy, thanks to financial law, is formalized by new regulations and implemented through the financial mechanism
43. A long-term course of financial policy, calculated for the future, is called financial (th)...
Tactics
strategy
Planning
Programming
44. Components of financial policy that reveal its content:
Development of a financial mechanism
development of a scientifically based concept for financial development
Creation of a financial management apparatus
development of main directions for using finances for the near future and in the future
adoption of regulations and specific organizational measures in the field of use of finance
45. Logical sequence of concepts:
1. Financial policy
2. Financial mechanism
3. Financial law
46. The components of the financial mechanism, based on the areas of functioning of finance and avoiding duplication:
financial mechanism of economic entities
Financial mechanism of commercial enterprises
Financial mechanism of individual entrepreneurship
budget mechanism
Tax mechanism
47. Functional elements of financial management:
Financial management bodies
Financial resources
financial planning
operational management
Strategic management
financial control
48. Objects in the financial management system are...
various types of financial relationships
Financial apparatus
Financial planning
Financial control
Strategic management
49. State financial management bodies in the Russian Federation:
financial authorities at the level of the constituent entity of the Russian Federation
Ministry of Finance of the Russian Federation
territorial bodies of the Federal Treasury of the Russian Federation
Credit organizations
Municipal financial authorities
50. The powers of the Ministry of Finance of the Russian Federation correspond to the following functions:
drafting the federal budget
development of government borrowing programs
adoption of financial legislation
51. The powers of the State Duma of the Russian Federation correspond to the following functions:
Drafting the federal budget
consideration and approval of the federal budget
Preparation of a report on the execution of the federal budget
approval of the report on the execution of the federal budget
52. The powers of the Federation Council of the Russian Federation correspond to the following functions:
Review and approval of the federal budget
Development of government borrowing programs
Adoption of financial legislation
rejection and adoption of laws on the federal budget for the next financial year
Preparation of a report on the execution of the federal budget
Approval of the report on the execution of the federal budget
53. The Government of the Russian Federation implements the following tasks in the public finance management system:
develops proposals to improve the financial mechanism
ensures the implementation of a unified financial policy in the Russian Federation
Provides operational financial control
Reviews and approves the draft federal budget
submits a draft federal budget to the State Duma of the Russian Federation
54. Tax inspectorates perform functions in the national financial management system:
determine the amount of taxes to be paid by taxpayers to the budget and extra-budgetary funds
Execute decisions of judicial authorities on compensation for damage caused to recipients of budget funds
apply sanctions to tax violators
Conduct investigations of tax crimes on a particularly large scale
Carry out currency control
55. Financial management bodies taking part in the operational management of interbudgetary relations in the Russian Federation:
Ministry of Finance of the Russian Federation
Federal Treasury
Federal Tax Police Service
Government of the Russian Federation
Parliament of the Russian Federation
66. The transfer of the existing proportions of the formation and use of financial resources to the planned period is carried out by the method:
extrapolations
Regulatory
Mathematical modeling
67. Control exercised by the executive authorities of a constituent entity of the Russian Federation relates to:
national
Intradepartmental
On-farm
Public
Audit
68. Forms of financial control (based on the time of its implementation):
Audit
preliminary control
Survey
current control
subsequent control
69. Preliminary financial control is carried out by:
legislative authorities
Tax police authorities
Federal Treasury authorities
Department of State Financial Control and Audit of the Ministry of Finance of Russia
Control and audit departments of ministries and departments
70. Functions performed by the tax police:
investigation of tax crimes
Tax revenue planning
protection of tax inspectors
control over the activities of tax inspectors
Ensuring the return of over-collected taxes
71. Timely crediting of tax payments of enterprises and organizations to budget accounts is controlled by:
state tax inspectorates
bodies of the Federal Treasury of the Russian Federation
Branches of the Pension Fund of the Russian Federation
Territorial financial authorities
Control and audit departments of ministries and departments
72. Control exercised by territorial bodies of the Department of State Financial Control and Audit of the Ministry of Finance of the Russian Federation is:
Preliminary
On-farm
Proactive
subsequent
73. Main issues of financial control carried out by the Accounts Chamber of the Russian Federation:
control over extra-budgetary funds used by ministries and departments
Financial control in the process of drafting the budget and organizing its execution
Control over timely and complete receipt of tax payments to budgets of various levels and federal extra-budgetary funds
control over the execution of the federal budget
examination of draft budget and financial legislation
74. Functions of the Moscow Chamber of Control and Accounts:
Checks the intended use of federal budget funds and federal extra-budgetary funds
carries out an examination of draft laws, decisions and other regulatory documents of the Government of the city. Moscow on Financial and Budgetary Issues
checks the intended use of Moscow budget funds
checks the formation and expenditure of funds from extra-budgetary funds of the city of Moscow
Monitors the timely crediting of tax payments to budget accounts of all levels
75. The Main Directorate of the Federal Treasury implements functions in the field of public finance management:
carries out accounting of operations and management of the movement of budget funds in treasury accounts
regulates interbudgetary relations in the process of execution of the federal budget
exercises control over compliance with budget legislation by recipients of budget funds
Provides methodological guidance in the tax field
Regulates the activities of the entire financial system of the country
76. Financial plans of economic entities:
estimate of income and expenses of a budgetary institution
balance of income and expenses of an industrial enterprise
insurance company financial plan
Enterprise business plan
Moscow budget
Federal budget
77. Types of financial documents developed as a forecast:
long-term financial plan of the Russian Federation
consolidated balance of financial resources of the Russian Federation
consolidated budget of the Russian Federation
Federal budget
Budget of the Pension Fund of the Russian Federation
Budgetary organizations' estimates
78. Financial plans approved in the form of a law:
federal budget of Russia
budget of the Pskov region
budget of the Pension Fund of the Russian Federation
Consolidated financial balance of the region
79. Financial plans approved in the form of a law:
budget of the Social Insurance Fund of the Russian Federation
regional and regional budgets
Consolidated budget list
Estimate of income and expenses of a budgetary institution
Consolidated budget of the Russian Federation
80. Financial planning is:
functional element of a financial management system
Element of a country's financial system
Financial Policy Element
Financial Mechanism Element
81. Stages of financial planning:
balancing, bringing together individual items of income and expenses of a financial plan
calculations for specific types of income and expenses for the planned period
analysis of plan implementation for the previous period
Subsequent monitoring of the implementation of the current financial plan
Operational management of the implementation of the plan for the current period
82. The system of financial plans is characterized by:
the presence of various types and forms of financial plans
the interrelationships of different financial plans with each other
Different methods of drawing up financial plans
Directive nature of approved financial plans
83. Factors influencing the organization of finances of economic entities:
form of ownership
organizational and legal form of an economic entity
industry specifics
Natural and climatic conditions of management
Composition of fixed assets
84. The organizational and legal form of an economic entity affects:
composition of sources for the formation of authorized capital
profit distribution procedure
procedure for using the organization's property during its liquidation
Scope of financial responsibility under a business agreement
Procedure for paying income tax
85. Finances of economic entities - monetary relations that develop:
within the entity itself regarding the distribution of revenue from sales of products
between economic entities in connection with the payment of fines for undelivered products
between an economic entity and the country's budget system
Between an economic entity and employees regarding the payment of wages
Between economic entities in connection with payment for commercial products
86. Financial relations between economic entities arise regarding:
application of penalties in accordance with contracts
formation of the authorized capital of a joint venture
sale of debt securities issued by one enterprise and sold to another enterprise
Payment of invoices for the supply of equipment
Payment of income tax
87. Industry-specific features of the economic activity of an economic entity are reflected in the organization of its finances, affecting:
structure of sources of financing capital investments
structure of sources of working capital formation
property insurance needs
Functions performed by finance
Possible sources of financing for capital repairs
88. The financial relations that arise between economic entities and the country’s budget system are characterized by:
strict regulation
mainly (except for some non-profit organizations) two-way movement of financial resources
repayment of funds provided on a credit basis
Mandatory change of forms of ownership
89. The sources of formation of financial resources of an open joint-stock company can be:
funds received from the issue and placement of JSC bonds
Budget funds
Accounts payable
Accrued but not paid wages
90. The sources of financial resources of an economic entity operating on a commercial basis are:
revenue from sales of goods and services
funds mobilized in the financial market
non-operating income
Temporarily free funds of the population
91. The financial resources of an economic entity operating on a commercial basis are:
profit
depreciation charges
sustainable liabilities
Income tax
Unified social tax
92. Directions for using financial resources of economic entities operating on a commercial basis:
paying taxes
distribution of profits among the founders
capital investments
R&D expenses
Payment of wages to employees
93. Internal sources of financing capital investments for economic entities operating on a commercial basis:
reinvested profit
depreciation charges
Issue of securities and their sale on the domestic financial market
Foreign investment
Budget loans
94. External sources of financing capital investments from economic entities operating on a commercial basis:
issue of securities and their sale on the domestic financial market
foreign investment
budget loans
Reinvested earnings
Depreciation charges
95. External sources of financing capital investments of economic entities operating on a commercial basis:
budget funds
foreign investment
Depreciation charges
Profit from core activities
96. Directions for using the net profit of economic entities operating on a commercial basis:
capital investment financing
covering shortage of working capital
Payroll
Payment of indirect taxes
97. Internal sources of financing for the increase in working capital:
profit
surplus working capital for previous periods
increase in sustainable liabilities
Founders' funds
Bank loans
98. Factors influencing the financial stability of an economic entity operating on a commercial basis:
inflationary processes
tax policy
depreciation policy
Industry trade union membership
The amount of temporarily free funds among employees of this enterprise
99. Organizational and legal forms of non-profit organizations, the profits (entrepreneurial income) of which are distributed among the members of this organization:
consumer society
consumer cooperative
Non-profit partnership
Public organization
Association
100. Monetary relations included in the finances of a public organization - the relationship between the organization and...
its members regarding the payment of membership fees
by the state regarding the payment of taxes and other obligatory payments to the budget and extra-budgetary funds
state regarding the receipt of subsidies and subventions from the budget
Its members regarding the distribution of profits from business and other income-generating activities
101. Cash receipts used to generate financial resources of a municipal medical institution:
income from paid services
receipts from voluntary health insurance
receipts of funds from local budgets
receipts from compulsory health insurance
Bank loan
102. Principles of organizing the finances of the state drama theater:
estimated financing
responsibility for the results of financial and economic activities
Full self-financing
Joint liability of the owner for the results of financial and economic activities
Profit maximization
103. The following statements are true:
The types of financial resources of non-profit organizations are determined by its organizational and legal form and type of activity
an institution can receive income from paid services only with the consent of its owner
A budgetary institution charges depreciation on fixed assets acquired from budgetary funds
104. The financial mechanism of a consumer cooperative is characterized by:
formation of financial resources through contributions from shareholders
distribution of part of the profit (business income) between shareholders
formation of a reserve fund at the expense of part of the profit (business income)
Budget financing according to the approved estimate
105. The following statements are true:
part of the bank's profit is used to form its reserve capital
Credit organizations and insurance companies pay the same taxes and other obligatory payments to the budget and extra-budgetary funds as other commercial organizations
Making a profit is the purpose of creating and operating a mutual insurance company
Insurance company reserves are formed not only from deductions from profits, but also from deductions from insurance premiums.
106. Factors ensuring the growth of financial resources of a credit organization:
reduction in income tax rate
expansion of the number of credit institution clients
Increasing the norms for mandatory reserving of a portion of the borrowed funds of a credit organization in the Central Bank of Russia
Growth of accounts receivable
107. Factors influencing the financial stability of a credit organization:
paid-up authorized capital of the bank
reserve capital and other bank reserves
liquidity of a credit institution
Reinsurance of banking risks in insurance companies
108. The source of profit of the Central Bank of the Russian Federation may be interest on:
Loans issued to the Russian Ministry of Finance to cover cash gaps in the process of executing the federal budget
loans issued to Russian and foreign credit organizations
deposits opened by the Bank of Russia in other credit institutions
Loans issued to the Russian Ministry of Finance to finance the federal budget deficit
Loans issued to industrial enterprises operating in Russia and abroad
109. Income items of an insurance company licensed to conduct property insurance and reinsurance:
fee for brokerage services in the insurance market
income from property rental
Brokerage fees in the securities market
Receipt of interest in accordance with the loan agreement
Payments for collection services
110. Type of income allocated during the primary distribution of revenue of business entities without forming a legal entity:
gross income
Payroll fund
Profit
111. Types of monetary relations included in the finances of business entities without forming a legal entity: monetary relations of an entrepreneur with (co) ...
state
other financial market participants
insurance companies
Suppliers of goods and buyers
112. Taxes levied on the income of business entities without forming a legal entity:
single tax on imputed income
Customs duties
113. Costs that are most often absent from business entities without forming a legal entity:
wages
Material costs
Depreciation of fixed assets
114. Factors influencing the amount of entrepreneurial income of business entities without forming a legal entity:
price level
material costs
Level of income taxes
Family budget size
115. Directions for using entrepreneurial income of business entities without forming a legal entity:
paying taxes
personal consumption
Payment of salaries to employees
Payment for goods for production needs
116. The most important social consequence of the development of entrepreneurship without the formation of a legal entity is...
reducing unemployment
Increased competitiveness of domestic products
Reducing non-payments of national economic enterprises
Increasing tax collection
117. The main source of formation of the initial capital of entrepreneurs without forming a legal entity:
personal savings
Bank loans
Issue of securities
Budget funds
118. Public finances in Russia include:
federal budget
state extra-budgetary funds
budgets of the constituent entities of the Russian Federation
Local budgets
119. Levels of management in the field of state and municipal finance:
regional (subfederal)
federal
local
National
Territorial
Republican
120. Composition of public finances of Russia by functional purpose:
federal budget
state extra-budgetary funds
budgets of the constituent entities of the Russian Federation
Local finance
Finance of state unitary enterprises
121. Local finances are organized in accordance with the law “On the financial foundations of local self-government” on the principles:
independence
state financial support
publicity
Autonomy
Economy mode
122. Own revenues of local budgets:
local taxes and fees
Proceeds from local loans
Shares of federal taxes assigned to the local budget on a temporary basis
Subsidies from the regional budget
Subventions from the regional budget
123. Features characteristic of a budget fund:
types of budget revenues are not assigned to specific types of budget expenditures
high flexibility of budget funds
Targeted budget funds may be allocated as part of the budget
Targeted budget funds cannot be allocated as part of the budget
Each type of budget revenue is clearly assigned to specific types of budget expenditures
124. The set of activities carried out by the state in the field of formation and use of budgets at all levels is called:
budget policy
State budget
Budget mechanism
Budget law
Budget planning
Budget process
125. The emergence of the state budget as an economic category is due to:
the emergence of the state as a political superstructure of society
The need for financial support for disabled members of society
The needs of economic entities for financial resources
The need to implement budgetary regulation of the economy
The population's need for funds
126. The objects of distribution through the budget are:
national income
some elements of national wealth
Gross Domestic Product Value
Net income
Excess working capital
Profit
127. Types of distribution carried out through the budgets of state authorities and local self-government:
interterritorial
intersectoral
between the sphere of material production and the non-productive sphere
Intra-industry
On-farm
128. Sources of financing budget deficits of the constituent entities of the Russian Federation in accordance with the current budget legislation:
proceeds from the placement of securities issued by the administration of a constituent entity of the Russian Federation
income from securities owned by a constituent entity of the Russian Federation
Income from external borrowings
Budget loans received from the federal budget
129. Sources of financing the local budget deficit:
income from the placement of municipal securities
income from the privatization of municipal property
income from municipally owned shares
Income from the placement of government securities on the territory of a given municipality
External borrowings based on loan agreements
130. The number of levels of the budget system depends on:
government system of the country
Principles of building a budget system
Powers of authorities and management
Expressions of the will of the population
Economic feasibility
131. Financial assistance allocated to the budgets of the constituent entities of the Federation from the federal budget is provided in the form of:
subsidies
subventions
subsidies
budget loans
Expenditure powers
132. Functions of the Ministry of Finance of the Russian Federation:
drawing up a report on the execution of the federal budget
133. Functions of the Ministry of Economics and Social Development of the Russian Federation:
federal budget forecast
Consideration of the draft federal budget
Approval of the draft federal budget
Signing and promulgation of the federal budget law for the corresponding year
134. Functions of the State Duma of the Russian Federation:
Preparation of a report on the execution of the federal budget
Federal Budget Forecast
Adoption or rejection of the law on the federal budget for the next financial year
135. Functions of the Ministry of Taxes and Duties of the Russian Federation
drawing up a draft federal budget and calculations for it
Execution of the federal budget
Preparation of a report on the execution of the federal budget
Approval of the budget execution report
Federal Budget Forecast
136. Functions of the Federation Council of the Federal Assembly:
approval of the budget execution report
adoption or rejection of the federal budget law for the next financial year
Preparation of a report on the execution of the federal budget
Federal Budget Forecast
137. Functions of the President of the Russian Federation:
signing and promulgation of the federal budget law for the corresponding year
Execution of the federal budget
Preparation of a report on the execution of the federal budget
Approval of the budget execution report
Federal Budget Forecast
Adoption or rejection of the law on the federal budget for the next financial year
138. Financial documents adopted in the form of law:
federal budget
Moscow budget
budget of the Moscow region
Consolidated budget of the Russian Federation
Consolidated budget of the Novosibirsk region
139. The budget classification of the Russian Federation includes:
departmental classification of expenses
economic classification of expenses
classification of sources of financing budget deficits
Functional classification of income
140. Funds from budget reserves are used for:
ensuring budget sustainability
ensuring uninterrupted financing
covering emergency, unforeseen expenses
covering intra-annual cash gaps
Financing operating expenses
141. Methods for separating income between levels of the budget system:
differentiation of taxes between levels of government
revenue quotas
establishment of surcharges on federal and regional taxes
Delegation of expenditure powers
Providing budget loans
142. Budget imbalance is manifested in:
shortage
surplus
Use of grants and other forms of financial assistance
Use of regulatory income
Use of funds for mutual settlements
143. Public debt is a consequence of:
state guarantees given to the lender in case of default by the borrower of funds
government borrowing
Municipal borrowings
Government loans
144. Forms of state credit in the Russian Federation according to current legislation - state...
guarantees provided by the Russian Federation to foreign legal entities
loans provided to foreign countries
loans provided to international organizations
Loans issued by the Russian Federation
Borrowings of the Russian Federation
145. The criterion according to which the public debt of the Russian Federation is divided into internal and external:
currency in which debt obligations are issued
Specifics of the loan
Borrower specifics
Type of debt obligation
146. Differences between government borrowing and government credit - government borrowing...
Associated with the attraction of additional funds at the disposal of public authorities, and a state loan with the investment of public funds in foreign assets
Lead to the formation of public debt, and a government loan allows you to get back both the amount of debt and interest on it over time
This is part of the government loan
Have nothing to do with government loans
147. Difference between loan conversion and consolidation:
conversion concerns a change in loan terms, consolidation of repayment terms only
Conversion and consolidation are completely different concepts, there is nothing in common between them
Conversion is concerned with the maturity of the loan, while consolidation is associated with changing all the terms of the issued loan.
148. Sources of financial resources for health care:
budget
compulsory health insurance funds
funds of the population
Pension Fund of the Russian Federation
Social Insurance Fund of the Russian Federation
Funds of enterprises and organizations
149. Differences between a pension and social insurance benefits:
dependence of the pension on the age of the recipient
connection between pensions and long-term social risks
Duration of receipt
Dependence on work experience
Dependence of pension on wages
The connection between pensions and short-term social risks
150. Income of extra-budgetary funds:
special targeted taxes and fees established for this fund
voluntary contributions from individuals and legal entities
budget allocations
profit from the commercial activities of the fund itself
Depreciation charges for enterprises, institutions, organizations
Working capital of enterprises, institutions, organizations
151. The amount of temporary disability benefits depends on:
length of service
salary amount
reasons for disability
Insurance experience
Age of the insured
Duration of the disease
152. The source of payment of contributions for medical insurance of unemployed citizens is funds...
budget
The unemployed citizens themselves
Federal Compulsory Medical Insurance Fund
Social Insurance Fund of the Russian Federation
Pension Fund of the Russian Federation
153. The general management of the Social Insurance Fund of the Russian Federation is carried out by:
Board of the Social Insurance Fund of the Russian Federation
Chairman of the Social Insurance Fund of the Russian Federation
Ministry of Finance of the Russian Federation
Government of the Russian Federation
State Duma
Federal Treasury
154. Features characteristic of extra-budgetary funds:
assigning specific sources of revenue to extra-budgetary funds
Local governments currently do not have the right to create extra-budgetary funds
state extra-budgetary funds have a social purpose
Extra-budgetary funds can be created at all levels of government
155. The competence of the Pension Fund of the Russian Federation does not include:
registration of single social tax payers
exercising control over the activities of non-state pension funds
Organization of work to recover from persons guilty of causing harm to the health of workers the amount of disability pensions due to a work injury, etc.
Financing expenses for pension provision of citizens
156. Financial levers of government influence on the Russian economy:
tax benefits and sanctions
budget financing of investment projects
depreciation rates
Discount rates of the Central Bank of the Russian Federation
Currency control
Economic incentive funds for enterprises
157. The main sources of funding for science in the Russian Federation:
enterprise funds
federal budget
Local budgets
Targeted loans
Reserve funds
Targeted off-budget state funds
158. Forms of state financing of science in the Russian Federation:
financing according to thematic plans of organizations
financing under government programs
Subsidies
Transfers
Subventions
Financing by industry and department
159. New forms of financing and stimulation of scientific and technical progress:
competitive financing of innovative projects
creation of funds to assist small research organizations
Incentive premiums to prices for high-tech products
State awards for discoveries and inventions
Tax benefits
160. Financial levers for stimulating the activities of small enterprises:
simplified taxation system
Export customs duties
Budget allocations
Central Bank loans
161. Expanding the scale of government internal borrowing affects the investment activities of enterprises:
negative
Positive, as it always stimulates the activities of enterprises
Positive if it goes to repay external debt
162. The introduction of compulsory insurance of bank deposits affects the investment activities of enterprises:
has a positive effect, because increases banks' credit resources
Negative, because loan fees increase
Has no noticeable effect
163. The following statements are true:
Social security can be provided through direct budget financing and through social insurance funds.
According to Russian legislation, social pensions are classified as state pensions
According to Russian legislation, pension payments from non-state pension funds do not reduce the amount of state pension payments
In accordance with Russian legislation, social benefits and pensions are taken into account as income when determining the tax base for personal income tax
It is financial resources that make it possible to separate the category of finance from the category of price and other cost categories. Financial resources are the material embodiment of financial relations themselves. Financial resources, being in monetary form, differ from other resources. They are relatively isolated in their functions, so there is a need to ensure the linkage of financial resources with other resources. The distribution and redistribution of value through finance is necessarily accompanied by the movement of funds, taking a specific form of financial resources; they are formed by business entities and the state at the expense of various types cash income, deductions and receipts, and are used for expanded reproduction, material incentives for workers, and satisfaction of social and other needs of society. Financial resources act as material carriers of financial relations. Consideration of financial resources as material carriers of financial relations allows us to distinguish finance from the general set of categories involved in cost distribution. None of them, except finance, is characterized by such a material carrier. Hence, important specific sign finance, which distinguishes them from other distribution categories is that financial relations are always associated with the formation of cash income and savings, which take the form of financial resources. This feature is common to financial relations of any socio-economic formation, wherever they operate.
Financial resources are funds of funds at the disposal of the state, economic entities and the population, formed in the process of distributing the value of the social product in monetary form and intended to ensure the reproduction process and meet national needs.
It should be noted that the structure of financial resources does not coincide with the structure of the national product in terms of its value, i.e. elements of the value of the social product (“c”, “V”, “t”) are not simultaneously elements of the financial resources of society. The fact is that: 1) element “V”, representing the wage fund, forms the financial resources of society only in that part that is redistributed and sent to the budget and state extra-budgetary funds; 2) element “c” (transferred cost of funds and tools, equal to the amount of their depreciation) - reflects financial resources only in the part that is represented by depreciation charges, and not material costs; 3) element “t” (the cost of surplus product, i.e. net income) - is fully included in the composition of financial resources.
Based on the above, it should be noted that the predominant part of financial resources is the monetary expression of the value of net income created in the state. This is profit, fees to the Pension Fund, social insurance fund, employment promotion fund, extra-budgetary funds of local government, income from foreign economic activity.
The second part of financial resources is part of the consumption fund, which is redistributed with the help of finance. This includes direct and indirect taxes on the population, including income tax from citizens, fishing tax, value added tax, excise tax, land fee, tax on vehicle owners, local taxes and fees.
The third part of the financial resources is represented by various deductions included in the cost of production. These are depreciation deductions, deductions for geological exploration work, water charges, etc.
The financial resources of society are divided into centralized (i.e., state) and decentralized (financial resources of primary economic units). The relationship between them depends on how financial resources are formed at the micro level (for example, how the profit of an enterprise is distributed) and at the macro level (for example, how many tax payments and deductions are paid by business entities, legal entities and individuals, etc.).
At the macro level, financial resources are monetary funds that are formed in the process of distribution and use of GDP over a certain period of time. At the micro level, financial resources are funds accumulated by an enterprise from various sources that enter its circulation and are intended to cover the needs of the enterprise.
State financial resources include resources of the budget system, resources of state extra-budgetary funds and extra-budgetary funds of local government, as well as resources of state financial institutions (National Bank, state insurance bodies, state credit institutions).
The main areas of use of state financial resources are:
Expenses for the development of the national economy, its structural transformation;
Financing of social institutions;
Social protection of the population;
Environmental protection;
Control;
National defense;
Formation of material and financial reserves;
Other directions.
Enterprises use financial resources for:
Expanded reproduction and development of the enterprise;
Solving social problems of the team;
Financial incentives;
Formation of financial reserves;
Other directions.
The main source of centralized and decentralized financial resources in their primary calculation is the net income of business entities, regardless of the form of ownership, through which the financial resources of both the business entity itself and the state are formed.
We recommend reading
Designations and codes in the time sheet
Fusel oils in moonshine and other alcoholic beverages: influence, benefits, harm and purification
Functional projections of zodiac signs What can be said about vector projection signs
Degas E. “Blue Dancers. Essay based on the painting by Edgar Degas “Blue Dancers Dancers in Blue”
