3. What is the main meaning of the operational function of finance.
a) Activities related to the regulation of real money circulation within the framework of an entrepreneurial structure implement a set of functions of an enterprise's finances, including: providing, distributing and controlling.
b) The supporting function of enterprise finance suggests that the enterprise must be fully secured in optimal size necessary funds, subject to a very important principle: all expenses must be covered by their own income.
c) An integral part of the financial function of an enterprise is an operational function, the meaning of which lies in the current provision of enterprises with funds for normal functioning, that is, making payments and settlements, fulfilling short-term obligations. The operational function does not have a significant impact on the long-term development strategy of the enterprise. Therefore, it is limited financial security simple reproduction. The providing function puts in the foreground the accumulation of capital to solve long-term problems. investment problems. Operational management (a set of measures developed on the basis of an operational analysis of the financial situation in order to obtain the maximum effect at a minimum cost through redistribution financial resources)
4. Is the salary always issued at your enterprise on time? Give reasons for both positive and negative answers.
a) Wage is the price paid to an employee for the use of his labor, the value of which is determined by the labor market, i.e. labor demand and supply.
b) Wages must be paid to employees at least every half a month (Article 136 of the Labor Code of the Russian Federation). Other payment terms are allowed. wages federal law (for certain categories workers).
c) Employees of our organization receive wages on the 1st and 16th of each month. On the 16th, an advance payment is issued for the previous half-month, and on the 1st - wages for the entire previous month. collective agreement it is established that the advance payment for the first half of the month is 50% of the monthly salary. The salary at the enterprise in which I work is always issued on time. The absence of delays in the payment of wages is due to the competent management of the financial activities of the enterprise, good economic and financial performance of the company, and a positive trend in the work of the organization's employees.
5. How is the debt of your company to suppliers? budget? Are there large amounts of arrears?
a) Accounts payable represents the debt of the enterprise to other organizations and enterprises, legal and individuals. Accounts payable arise as a result of attracting funds from other organizations, enterprises and individuals, as well as for all types of payments to the budget, extra-budgetary and other funds.
b) The debt of our enterprise to suppliers in 2010 is 6814 thousand rubles, which indicates the diversion own funds into accounts payable, which can adversely affect financial condition enterprises. Repayment of accounts payable, some organizations have repayment accounts receivable from other organizations. Therefore, the elimination of accounts payable is of great importance, because. the reduction of funds in the field of settlements and the acceleration of the latter contribute to the acceleration of turnover working capital.
c) Financial relations that develop between the state, legal entities and individuals are called budgetary relations. As a result of the fulfillment of the obligations of legal entities and individuals to the state, a budget fund is created in which these relations materialize.
The debt of our company to the budget at the end of 2010 is 114 thousand rubles. Our company has no overdue debts.
6. What financial plans and for what period does your company make?
a) Financial planning is understood as a set of activities for the preparation and presentation of plans for the formation of income and expenses. Financial planning is part of n / x planning. It allows you to link the indicators of the n / x plan with their monetary funds
object financial planning is the financial activity of business entities and the state, and the final result is the preparation of financial plans, from the estimate of a separate institution to the consolidated financial balance of the state.
The following data serve as the initial basis for developing the financial plan of the enterprise:
The planned amount of proceeds from the sale of products;
Planned profit and profitability of production;
Installed dimensions payments to the state budget and appropriations from it;
Volumes of state capital investments;
Amounts of appropriations from centralized funds for various planned goals, planned values of fund-forming indicators.
b) It is customary to distinguish three types of financial plans:
The balance of income and expenses is planned;
Preliminary (for the expected period);
Executive (final).
There is also the so-called checking balance of income and expenses, which is a chess sheet (chess balance).
c) Our company is developing a financial plan, the final section of which is the balance of income and expenses. The development of the financial plan is carried out by the financial service of the enterprise. In its revenue side, they show the planned profit, depreciation deductions, appropriations from the budget and other receipts, in the expenditure side - deductions to the budget, investments in capital construction and overhaul, increase in working capital, deductions to higher organizations and others.
Therefore, the financial plan of our organization includes the following sections:
Profit distribution plan,
Calculation of working capital and their growth,
Calculation of depreciation charges.
Financing of capital investments.
Calculation of payments to the budget.
Estimate for the training of personnel at the enterprise.
Calculation of the financial reserve.
The plan is drawn up for the quarter with a monthly breakdown.
Conclusion
So, in this control work, I answered the main questions regarding the functions of finance, we summarize the above material and draw conclusions.
Finance performs two functions: distributive and control. Income tax transaction the state budget, refers to the distributive function of finance.
Activities related to the regulation of real money circulation within the framework of an entrepreneurial structure implement a set of functions of an enterprise's finances, including: providing, distributing and controlling. The meaning of the operational function of finance lies in the current provision of enterprises with funds for normal functioning.
Wage is the price paid to an employee for the use of his labor, the value of which is determined by the labor market, i.e. labor demand and supply.
Accounts payable is the debt of the enterprise to other organizations and enterprises, legal entities and individuals.
Financial plan should ensure the economically feasible use of funds to finance the activities of the enterprise.
List of used literature
1. Azrilyan A.N. Big economic dictionary: 25000 terms - M .: Institute new economy, 2007, - 1376 p.
2. Eliseev A.S. Modern economy: Tutorial. - St. Petersburg: Dashkov i K, 2006, - 503 p.
3. Lipsits I.V. Economics: Textbook. - M.: Vita-Press, 2007. -315 p.
4. Finance, money circulation and credit. Textbook. / Ed. VC. Senchagov and A.I. Arkhipova.- M.: Prospekt, 2007. - 400 p.
And decentralized cash funds to improve efficiency social production improving the quality of work at all levels National economy. The object of the control function of finance is financial indicators activities of enterprises, organizations, institutions. The form of implementation of the control function of finance is financial control. If the control function of finance...
Business finance can be subdivided into industry finance, Agriculture, transport, communications, construction, supply, trade, housing and communal services, road facilities. The organization of the finances of an enterprise is influenced not only by industry specifics, but also by organizational and legal forms of management. Taking into account the organizational and legal forms, the finances of enterprises should be divided into ...
The concept of finance and their classification. The role and importance of finance.
In any state, the distribution and redistribution of the gross social product and national income happening in monetary form.
The concept of finance comes from the French - the sum total of all money, which are at the disposal of the enterprise, the state, as well as the system of their formation, distribution, use.
Finance - a set of monetary funds arising from the formation, distribution and use of funds of financial resources.
1. Economic understanding - all funds
2. Legal understanding - state and municipal funds: budgets of all levels
State and municipal credit
State off-budget funds
Funds of the Central Bank
State funds credit organizations
Funds of state unitary enterprises
Signs of finance:
Money relations
Mandatory state participant
distribution relations
Non-equivalent
Formed by funding
Kinds:
According to its material content, the finances of the state are cash funds.
All funds of funds in the state are divided into centralized and decentralized, which are interconnected and conditional.
1) Centralized funds include funds received at the disposal of the state as a ruling entity. These include - Budget funds
State and municipal credit
State off-budget funds
2) Decentralized funds include the finances of enterprises and organizations of all forms of ownership, formed both at the expense of their own resources and at the expense of budget allocations, as well as household finances
The role and importance of finance
Finance is directly related to the functioning of public economic relations in the process of accumulation, redistribution and use of centralized and decentralized funds of funds. Mankind in the process of evolutionary development has gone from commodity exchange to commodity-money relations, where money has become a universal equivalent, and the state, in the process of managing economic and social processes, began to keep records of income and expenses in monetary form, forming various monetary funds.
Finance- not the money itself, but the relationship between people regarding the formation, redistribution, use of funds of funds.
Money is the equivalent by which labor is measured. Finance serves as an economic instrument for the distribution of the gross social product and national income. They are a means of controlling the production and distribution of material goods; a means of stimulating the development of the state and society. Finance reflect in an abstract form all the processes taking place in the state, not only in the field of economics and social processes, but also in the field of politics, ecology, demography, etc. Any event in the state cannot be carried out without the redistribution of financial resources, i.e. without the financial activity of the state, which is carried out in the legal sphere.
Finance Functions:
1. Regulatory
2. Control
3. accumulation of money. funds
4. use of den funds
5. reallocation of funds
The theory of finance consists of:
a) The doctrine of commodity-money relations.
Finance has always been considered economic category, this is a phenomenon that exists only in commodity-money relations. The significance of finance in the state depends on the place commodity-money relations occupy in the state. From this, the role of finance decreases or increases. Until the 90s financial law in the strict sense, it was not, it was replaced by an administrative one. But not all monetary relations express financial relations. Money turnover, the sale of goods, the use of money as accounting and control, do not express financial relations. Finance is different from money. If a money - is the universal equivalent by which the costs of social labor are measured, then finance is an economic category that characterizes the process of using, distributing funds in the state in a centralized or decentralized way. Finance is economic instrument distribution and redistribution of the totality of the social product and national income. This is a kind of means of control over the formation and use of funds of funds. The main purpose of finance is through the formation of cash income and cash funds to provide not only the needs of the state, as well as enterprises, organizations, and the population in cash, but also to ensure control of the ruble over the expenditure of funds. Finance expresses the monetary relation, which results in the systematic formation, distribution and use of monetary funds and funds of the state, organizations and the population.
b) The doctrine of the national income as the main source of financial resources of any state. The main source of cash income and funds of the state is the national income of the country. It is the volume of national income that determines the ability of a state to meet the needs of the population. The national income has two main parts: the fund accumulation and consumption. These two parts make it possible to determine the proportions of the development of the economy and its structure. There is such a paradox - it is impossible to distribute the national income without the participation of finance. Therefore, in this sense, finance is the link between the creation and use of national income. The link between the creation and use of national income is also budget system, with the help of it, 70-80% of the national income is distributed and redistributed.
c) The doctrine of the nature and functions of the state.
The content of finance is determined by the essence and functions of the state. The main function of the state is economic organization in relation to finance, it is expressed in the fact that by organizing financial relations, the state sets in motion huge cash flows and thereby actively influences all economic structures: production, distribution, consumption, both parts of the national income. In this sense, finances act in terms of material content as target funds of funds. All these trust funds (budgetary, non-budgetary, etc.) constitute the financial resources of any state.
The amount of financial resources of the country is reflected only in the consolidated financial balance. At the RF level, the Ministry economic development and the Ministry of Finance simultaneously with the project federal budget, prepare a draft consolidated financial balance and the federal budget makes up only part of it, and the rest is information about the income of enterprises, etc. This is necessary in order to predict economic development. Consolidated financial balance sheets are almost never prepared by subjects of the federation and municipalities, which is a pity, since the subjects and the municipality have no less information than the entire Russian Federation.
Correct answers are marked with a "+".
To the left of the wording of the question, the complexity of the test task indicated by the authors:
P - simple (a priori - 3 points on a 10-point scale);
С - complex (5 points);
PS - increased complexity (7 points).
Topic 1. Essence and functions of finance
C 1. Why can finance be regarded as a historical category?
1. They arose at a certain stage in the development of society;
2. They arose with the advent of the state; +
3. They arose under the influence of two factors: commodity-money relations and the distribution process; +
4. They are due to the social division of labor and the division of society into social groups;
in the process of formation of financial resources; +
in the process GDP production and ND;
in the process of distribution and redistribution of GDP and ND;
in the process of exchanging GDP and ND;
in the process of formation of cash funds.
C 4. What is the main difference between finance and money?
finance in volume is less than money;
finance historically appeared later than money;
finances perform two functions, money - 5 functions
finance is a tool for the distribution and redistribution of GDP and ND, and money is the universal equivalent. +
P5. Finance functions include:
distribution of GDP and ND and the formation of monetary funds;
distribution of GDP and ND and control; +
means of accumulation and means of payment;
distribution of GDP and NL and regulation;
C6. What are financial relationships?
sale of goods in stores;
obtaining a bank loan;
relationship between individual links budget system; +
payment utilities population.
P7. what are the financial resources of society?
enterprise cash;
cash income and funds of organizations, the state and the household; +
state revenues
household income
PS 8. Select an element of decentralized financial resources:
1.Profit; +
2. State borrowings;
3. Government revenues;
PS 9. Select an element of centralized financial resources:
1. Taxes; +
2. Amortization funds of commercial enterprises;
3. Cash income of individuals;
4. Interest on securities issued by enterprises;
P 10. Choose a trait that characterizes finance:
1. Finance involves the export of capital;
C 11. What incomes are created in distribution relations?
primary and secondary; +
material aid;
household income;
reserves of enterprises and the state.
C12. what is a financial mechanism?
set of economic relations;
a set of forms of organizations of financial relations and methods of formation and use of financial resources; +
funds of organizations;
management process money turnover in production.
Topic 2 Financial system
P 1. What is the financial system?
A. The totality of spheres and links of financial relations. +
B. The totality of taxes;
C. The totality of cash income.
D. The totality of financial control bodies.
D. Population cash costs
P 2. What areas of financial relations does the financial system include?
A. Decentralized and centralized; +
B. Control and distribution;
B. Distribution and redistribution;
D. Profits of enterprises and finances of households;
D. Centralized and insurance funds.
P 3. Specify the links financial system(select one complete answer):
A. Enterprise finance;
B. Finances of organizations, finances of households, budgetary system; +
B. Off-budget funds;
D. Budgets at various levels;
C 4. The basis of the financial system of the Russian Federation is:
A. Federal budget;
B. Budget system;
B. Budget system and off-budget funds;
D. Organizational and household finances; +
C 5. The current budget system of the Russian Federation covers:
A. Federal budget, regional budgets;
B. Federal budget, regional budgets, local budgets;
B. Federal budget, regional budgets, local budgets, off-budget funds; +
D. Federal budget, off-budget funds;
D. Federal budget, local budgets.
P 6. Consolidated budget includes:
A. Territorial budgets;
B. Local budgets;
B. Federal target budget funds;
D. Federal budget and consolidated budgets of subjects of the Russian Federation; +
D. Territorial target budget funds.
G 7. Please indicate the current extrabudgetary trust fund
BUT. Pension Fund; +
B. State fund employment;
B. Federal Road Fund;
D. Federal Ecological Fund;
PS 8. What is main reason improvements financial position RF at the turn of the 20th and 21st centuries?
A. Increase in energy prices; +
B. Growth of GDP and ND; +
B. Depreciation of wages as a result of inflation;
D. Tax reform.
P 9. How many links are there in the budgetary system of a unitary state?
D. Four.
P 10. How many links in the budget system of the federal state?
D. Four.
Topic 3. Budget, budget device and budget system
P 1. What functions does the state budget perform?
A. redistribution of national income. +
B. warning function
B. statistical function
G. observational function
C 2. What expenditures dominate the RF Federal Budget (tick two items)?
A. environmental protection costs
B. spending on culture, arts, media
AT. financial aid budgets of other levels +
D. national defense spending +
P 3. Do the budgets of countries with developed market economies provide for the repayment and servicing of public debt?
A. yes, provided +
B. no, not provided
PS 4. What budget is assigned to taxes that provide the largest revenues to the budget system?
for the federal budget +
for the budgets of the constituent entities of the Russian Federation
for local budgets
PS 5. Is the definition of a non-tax minimum used in foreign practice when taxing income tax?
A. yes, used +
B. no, not used
P 6. Do customs duties go to the federal budget of the Russian Federation?
P 7. What is the leading link in the budget system of the Russian Federation?
A. federal budget +
B. regional budgets
B. local budgets
D. off-budget funds
C 8. What type of expenditure dominates in the expenditures of the federal budget of the Russian Federation?
A. for current consumption +
B. Investment in fixed assets
B. costs associated with space research
D. costs associated with public administration
C 9. From what source is the activity of the Accounts Chamber of the Russian Federation financed?
A. from the federal budget of the Russian Federation +
B. from regional budgets
V. from local budgets
C 10. Which types of expenditures from the following are predominant in the expenditures of the federal budget of the Russian Federation?
A. repayment and servicing of public debt +
B. science and basic research
B. fishing
G. agriculture
PS 11. Which of the following statements is correct?
A. budget expenditures are only reimbursable
B. budget expenditures are only irrevocable
B. budget expenditures can be both reimbursable and non-refundable +
P 12. What revenues dominate the federal budget revenues?
A. loans from international financial and credit organizations
B. tax receipts +
B. public loans
D. non-tax income
P 13. What is included in the composition of non-tax revenues of the federal budget of the Russian Federation?
A. income from municipal property
B. State fees
V. income from foreign economic activity RF +
D. proceeds from the sale of federally owned property
C 14. What document regulates the size of the federal budget deficit?
A. Tax Code
B. Budget Code +
B. Customs Code
PS 15. Domestic methods of financing the budget deficit include
A. placement of securities on a foreign market
B. issue of government securities in national currency
B. issue of government securities in national currency +
D. loans of the Paris Club of creditors
P 16. What methods of financing the budget deficit are external?
A. issue of money
B. loans from international financial and credit institutions +
B. income from the privatization of state property
D. issue of government securities in national currency
PS 17. The budget device is:
A. the device of the budget system
B. the totality of budgets operating in the country
D. a set of legal norms that determine the budget process and the construction of the budget system +
P 18. The budget system is:
B. total budgets operating in the country +
B. the activities of the authorities in drafting, reviewing, approving and executing the budget
D. a set of legal norms that determine the budget process
PS 19. What does the budget system of unitary states include?
A. state (federal) budget
B. state budget, budgets of federation members, local budgets
B. state (central) budget and local budgets +
P 20. What does the budget system of federal states include?
A. State (federal) budget
B. federal budget, budgets of federation members, local budgets +
B. state (federal) budget and local budgets
D. budgets of federation members and local budgets
PS 21. What are the principles of the budget structure?
A. unity, completeness, stimulation, publicity
B. control, unity, reality, balance
B. unity, independence, publicity, balance +
D. unity, stability, independence, completeness
P 22. The budget system of the Russian Federation consists of:
A. Level 1
B. 2 levels
B. 3 levels +
D. 4 levels
PS 23. Which of the following statements is true:
A. budgets municipalities include their income and expenses in regional budgets
B. the budgets of the subjects of the federation are included in their income and expenditure in the federal budget
B. the budgets of municipalities are included in their revenues and expenditures in the federal budget
D. Territorial budgets do not include their revenues and expenditures in the federal budget +
PS 25. assertion that income and expenditures of lower budgets do not include higher budgets:
true only for unitary states
true only for federal states
true for both federal and unitary states +
not true for states with any state structure
C 26. What is the consolidated budget?
A. code of the federal budget and consolidated budgets Federation members +
B. set of local budgets
B. federal budget
D. set of regional budgets
C 27. Consolidated budget:
A. approved by the legislature
B. is compiled only at the federal level
V. is considered by the Federal Assembly of the Russian Federation
G. is not approved by the legislature +
From 28. Which fund is playing important role in the regulation of interbudgetary relations?
A. fund for financial support of regions +
B. International Monetary Fund
AT. federal fund small business support
D. Road Fund
С 29. Tools intended for leveling budget security, come to the territorial budgets from:
A. federal budget
B. Fund for financial support of subjects of the Russian Federation +
B. international financial and credit institutions
G. charitable organizations
C 30. Funds transferred from higher budgets to lower budgets to finance a strictly targeted event are:
A. bank loans
B. tax deductions
B. subventions +
D. funds from the Stabilization Fund
C 31. Funds transferred from higher budgets to lower budgets, with a deficit of the latter, are:
A. subsidies +
B. subsidies
B. subventions
From 32. fixed incomes of territorial budgets include:
revenues received in full in the relevant budget
funds transferred from a higher budget to a lower one to finance a targeted event +
funds transferred on a credit basis
funds transferred from a higher budget to a lower one to cover the deficit.
From 33. the federal fund for financial support of the regions is formed by:
credit and attracted financial resources
at the expense of tax revenues received by the regional budgets
at the expense of tax revenues received by the federal budget +
at the expense of tax revenues received by local budgets
PS 34. The principle of independence of the budget device implies:
A. assignment to incomes and expenditures of territorial budgets of grouping codes of the budget classification peculiar only to them
B. presence own sources revenues of budgets of different levels and independent determination of directions for their use +
B. complete financial independence lower budgets from higher ones
D. differentiation of income and expenditure between levels of the budget system
From 35. United budget classification used in the preparation, approval and execution of:
A. Only the federal budget
B. only regional budgets
B. budgets of all levels +
G. only local budgets
P 36. Mandatory publication in the media is subject to:
A. only the federal budget
B. only regional budgets
B. only local budgets
D. budgets of all levels +
P 37. What is the national defense budget?
A. from all budgets
B. from regional budgets
V. from local budgets
G. from the federal budget +
Topic 4. Budget revenues
C 1. Federal budget revenues are part of:
A. centralized finance +
B. decentralized finance
B. territorial budgets
С 2. What is the main material source of budget revenues?
A. national income +
B. accumulation of business entities
B. population accumulation
D. loans and borrowings
C3. Which of the following budget revenues are non-tax revenues?
state fees
customs duties +
3. payments for the use of natural resources
income from leasing state property
C 4. Do regional authorities have the right to impose taxes and fees that are not provided for by tax legislation in order to finance the budget deficit?
A. yes, they have in all cases
B. yes, they do in some cases
V. do not have +
D. yes, they have permission from higher executive authorities
P 5. What revenues dominate in the revenues of the federal budget of the Russian Federation?
A. public loans
B. non-tax income
B. tax income +
D. loans from international financial institutions
C6. The main sources of federal budget revenues are:
credit loans
VAT, income tax and personal income tax +
sales tax, land tax, personal property tax
state and customs duties
PS 7. Which tax revenues dominate federal budget revenues?
A. direct
B. indirect +
B. personal income tax
G. government fees
PS 8. Territorial taxes and fees are put into effect:
Decree of the President of the Russian Federation
Tax Code of the Russian Federation
legislative acts of territorial authorities in accordance with the Tax Code +
the Constitution of the Russian Federation
PS 10. Specific rates regional taxes and fees are set:
A. federal laws
B. regional legislative acts +
B. local regulations
D. Budget Code
P 11. Local taxes and fees are obligatory for payment:
A. throughout the territory of the Russian Federation
B. on the territory of the respective municipalities +
B. on the territory of the corresponding subject of the Russian Federation
PS 12. Where do they go federal taxes and fees?
A. only to the federal budget
B. only to territorial budgets
B. only to targeted budget funds
G. to budgets of different levels +
P 13. Which of the following taxes are direct?
A. income tax, personal income tax +
B. excises
D. different answer
P 15. tax revenue regulated:
A. Law "On the Central Bank of the Russian Federation"
B. Tax Code of the Russian Federation +
B. Law "On the Securities Market"
D. Civil Code
P 16. Define the tax system as
the totality of all applicable taxes, as well as the principles, forms and methods of collection +
set of budgets in force in the country
set of credit institutions
PS 17. Does the tax system of the Russian Federation as a whole correspond to the world practice of foreign countries:
A. yes, it matches +
B. no, it does not match
P 18. Currently, taxation in the Russian Federation is regulated by:
Tax Code of the Russian Federation +
Budget Code
Law "On the Central Bank of the Russian Federation"
Topic 5. Budget expenditures
С 1. What expenses are included in the budget?
fixed capital reproduction costs
expenses that ensure the performance of the functions of the state +
expenses of legal entities and individuals
expenses for urgent needs of legal entities
C 2. What is the current budget expenditures?
1) +
2) capital repairs financing
3) capital construction costs
purchase of medical equipment
PS 3. Delivery method budget funds- this is:
defense funding
budget financing, budget credits and loans +
bank lending
PS 4. What budget expenditures are classified as earmarked?
wages of civil servants
purchase of raw materials
financing of capital investments +
federal taxes
PS 5. Which organizations are provided with budget loans only on the terms of 100% security?
government organizations
savings bank
private organizations +
municipal organizations
P 6. What is the purpose of budget expenditures?
covering any costs associated with production
financing the needs of legal entities and individuals
ensuring the functions performed by the state +
formation of state funds
C 7. what applies to capital expenditures
wages of civil servants
increase in government reserves +
purchase of textbooks
spending on public debt
С 7. Which of the classifications of the federal budget does the "national economy" section belong to?
economic
departmental
3) functional +
reproductive
С 8. what principle is typical for the organization of budget financing?
material incentives
targeted nature of the use of funds +
security
urgency
PS 9. Determine which of the following is a form of budget financing
payment of benefits
subventions and subsidies to organizations +
financing of capital investments
purchase of medicines
P 10. What are the principles for granting budget credits?
paid +
irreversibility
self-sufficiency
material interest
Topic 6. State loan
P 1. Which body is mandatory participant government loan?
Individuals
Legal entities
State +
International institutions
C 2. Who can act as a state, entering into credit relations?
Seller
underwriter
Buyer
Borrower +
Professional participant of the securities market
C 3. What are the activities of the state on credit market prevails
Lender
underwriter
Borrower +
Professional participant of the securities market
PS 4. Why does the government use government loans?
To replenish budget revenues
To finance the budget deficit +
To reduce the tax burden in the state
To provide employment professional participants stock market
Regulation of the activities of the Central Bank of the Russian Federation
P 5. What functions does the state loan perform?
Distribution +
Formation of budget revenues
Incentive
PS 6. What is the public debt management body?
The Federal Tax Service
Tax authorities
Government +
Customs
P 7. Specify the form of debt obligations of the Russian Federation?
Sale of state property
Government securities issued on behalf of the Russian Federation +
Budget loans legal entities
PS 8. What is the main feature of the difference between internal state loans RF from external?
Lenders
Loan currency +
Location
Yield
Investors
C 9. Which way are they predominantly mobilized? borrowed funds RF on domestic market currently?
Share placement
Placement of debt securities +
Obtaining loans from the Central Bank of the Russian Federation
Getting tax credits
PS 10. Choose from the following short-term securities?
Eurobonds
PS 11. Choose from the following government securities that have coupons?
PS 12. Match security and the date of its original release?
|
Eurobonds |
PS 13. Establish a correspondence between a security and the area of public credit to which it belongs?
C 14. What tasks can the government securities market solve?
Financing the budget deficit +
Placement of free funds of legal entities and individuals
Attraction of investments in the industry
C 16. Which of the following funds can be provided from the budget on a reimbursable basis?
Budget loans +
Subsidies
Subventions
C 17. Which of the following funds can be provided from the budget only on a returnable and reimbursable basis?
budget loans +
budget loans
subsidies
subventions
PS 19. Which entity develops the government domestic borrowing program?
The president
Federal Assembly
Vnesheconombank
PS 20. Which entity develops the government external borrowing program?
The president
Vnesheconombank
Savings bank
PS 21. Which body regulates the federal securities market?
Government
Federal Assembly +
Accounts Chamber
C 23. What clubs is the Russian Federation a member of as a creditor state?
Parisian +
London +
Tokyo
Topic 7. Extra-budgetary special funds
PS 1. Select the signs corresponding to extra-budgetary funds:
A. Include their income and expenses in the budgets of central, regional or local territorial entities
B. Formed at the expense of income designated purpose or in the order of targeted deductions from specific types of income and other receipts
B. They have a special purpose +
D. Formed at the expense of customs payments
C 2. Select the sources of formation of extra-budgetary funds in the Russian Federation?
A. Mandatory contributions of legal entities and individuals +
B. Loans from the International Monetary Fund
C. Income tax deductions
D. Customs payments
C 3. In which of the following years did the Russian Federation have no off-budget funds?
C 4. Select the functions that off-budget funds perform?
A. Distribution +
B. Statistical
B. Creation of credit instruments of circulation
G. Accounting
C 5. To what system did the Budget Code classify extra-budgetary funds?
A. To the budget +
B. To distribution
B. To credit
G. To money
PS 6. From what sources are state social non-budgetary funds formed?
PS 7. Establish a correspondence between the extrabudgetary fund and the direction of its funds.
P 9. What fund represents the system of federal extra-budgetary social funds?
A. Employment Fund
B. Pension Fund of the Russian Federation +
B. Federal Fund for Support of the Subjects of the Russian Federation
D. Road Fund
D. compulsory health insurance background
PS 12. What federal extra-budgetary fund has ceased to exist since 2001?
A. Federal Road Fund
B. Employment Fund +
B. Bonus Fund for employees of the Ministry of Taxes and Duties
D. Conversion Fund
D. Environmental Protection Fund
From 13 who drafted the budget of extra-budgetary funds
Ministry of Economic Development and Trade
Government
Accounts Chamber
Management bodies of these funds +
C 13. Who submits the draft budgets of state non-budgetary funds for consideration by the legislature?
A. Ministry of Finance
B. Government +
D. Accounts Chamber
E. Management bodies of these funds +
PS 14. Which body prepares a report on the execution of the budget of the federal extra-budgetary fund?
A. Ministry of Finance
B. Ministry of Economic Development and Trade
B. Government
D. Management bodies of these funds
D. Federal Treasury +
P 15. What expenses are financed from the Pension Fund?
temporary disability benefits
sickness benefits
childbirth benefits
payment of labor pensions +
P 16. What expenses are financed from the Pension Fund?
A. Temporary Disability Benefits
B. Benefits in connection with the birth of a child
B. Survivor benefits
D. Pension payments +
D. Benefit for treatment due to an occupational disease
P 17. Which of the following tasks is implemented by the Pension Fund?
A. Provides maternity benefits
B. Payment of sick leave benefits
V. pays labor pensions +
G. provides insurance against accidents at work
P 18. What is the main source of income for the budget of the Pension Fund of the Russian Federation?
A. Insurance premiums +
B. Proceeds from the sale of loans
C. Funds transferred from other extrabudgetary funds
D. Funds received from entrepreneurial activity
PS 19. Since 2001, which body has provided the bulk of the Pension Fund's income?
A. Central Bank
B. Ministry social development
B. Structure of the Federal Tax Service +
D. The bodies of the Pension Fund themselves
PS 20 which body has been carrying out the execution of the Pension Fund on expenditures since 2001?
Federal Treasury +
ministry of social development
Structures of the Federal Tax Service
The bodies of the Pension Fund themselves
P 21. Parts of what taxes (tax) go to the budget of the social insurance fund?
A. Unified social tax +
B. Income tax
D. Mandatory contributions to social non-budgetary funds
P 23. Select the main source of income for the budget of the social insurance fund
appropriations from the budget
Deductions from the unified social tax +
income tax
mandatory contributions to social non-budgetary funds
C 22. What is the task of the social insurance fund?
A. Ensuring the payment of pensions to working citizens
B. Providing guaranteed state benefits for temporary disability, pregnancy and childbirth, at the birth of a child, etc. +
B. Financing of medical institutions implementing rehabilitation programs
D. Financing of public investment projects
C 23. Select the source of the formation of funds of compulsory medical insurance funds:
A. Deductions of a part of the unified social tax
B. Part income tax paid by individual entrepreneurs
B. Deductions from budgets +
D. Income of medical institutions from the provision of paid services
P 24. Are CHI funds at the local level?
B. Depends on the decision of the territory
D. Created before 2001, but now they are not being created
D. Began to be created in 2001.
P 10. What federal law regulates the budgetary process in the constituent entities of the Russian Federation?
A. Budget Code +
B. Tax code
B. Civil Code
D. Criminal Code
P 11. Due to what source are the budget revenues of the constituent entities of the Russian Federation formed?
A. Taxes +
B. Funds transferred from local budgets
B. Credits of the Central Bank of the Russian Federation
G. Population loans
P 12. What is the source of local budget revenues?
A. Taxes +
B. Credits of the Central Bank of the Russian Federation
B. IMF loans
D. income of state off-budget funds
P 13. What extra-budgetary funds operate at the level of subjects of the Russian Federation?
A. Pension fund
B. Social Security Fund
B. Federal Compulsory Medical Insurance Fund +
D. Territorial CHI Fund
Topic 9. Finance of organizations
C 1. Enterprise finance and commercial organizations- this is:
A. cash funds;
B. monetary relations arising from monetary value inventory items;
B. monetary relations arising in the process of cash flow and the formation, distribution and use of cash funds. +
PS 2. Under what conditions are decentralized funds of monetary circulation formed?
in cash flow +
when assessing the value of inventory items
when expressing the volume of sales of products in monetary terms
C 3. What is the material basis of financial relations?
A. the cost of labor invested in the production of products;
B. inventories of a commercial organization;
B. cash flow; +
G. cost of finished goods.
C 4. what is the criterion for grouping financial relations in separate areas
economic content of financial relations +
volume of production of a commercial organization
number of employees of a commercial organization
organizational and legal form of management
PS 5. what unites different groups of financial relations
scope +
flow of funds
form of payment
nothing unites
P 6. Are financial relations part of monetary relations?
A. Yes, they are; +
B. no, they are not;
B. these are equivalent concepts.
P 7. Which of the following functions belongs to finance?
A. accounting;
B. control; +
B. social;
G. estimated.
P 8. Which of the following functions is financial?
A. distributive; +
B. managerial;
B. estimated;
G. cumulative
PS 9. In your own way economic content formation of additional capital
Is it distributive or redistributive?
distributive character
redistributive character +
contains both elements of distribution and redistribution
PS 12. What is the objective basis of the control function of finance
commercial organizations?
A. activities of audit firms;
B. cost accounting for the costs of production and sales of products; +
B. mobilization of financial resources of a commercial organization;
D. mobilization of financial resources of a commercial organization and the formation of budget revenues.
С 13. Is absolute economic independence of a commercial organization possible?
A. Yes, with the transition to a market economy, this principle has been fully implemented;
B. full implementation is possible only for profitable organizations;
V. no, full implementation is impossible, since the state always regulates certain aspects of entrepreneurial activity; +
D. This principle will be fully implemented when a stable economic situation in the country is achieved.
PS 14. What is meant by the principle of self-financing?
payback of current costs at the expense of own and borrowed funds
payback of current costs and investment in the development of production at the expense of own sources
payback of current costs and investments in expanded production at the expense of own funds and, if necessary, at the expense of banking and commercial
Credits +
PS 15. Is the principle of securing financial reserves legally
yes, all commercial organizations are legally in due course are required to form financial reserves
no, the decision to form financial reserves is the prerogative of the heads of commercial organizations
has only for joint-stock companies of open or closed type +
4. legally established the formation of a financial reserve for all commercial organizations except state and municipal enterprises
PS 16. Can a closed joint-stock company realize free sale their shares on the stock market?
B. Can only be subject to the secondary placement of securities;
V. cannot. +
PS 17. Does the right of the state unitary enterprise manage one's property
it has the right to dispose of its property at will
it has the right to dispose of its property independently
it has the right to dispose of its property with the consent of the owner +
PS 18. Is authorized capital general partnership warehouse?
yes, is +
no is not
it can be called share capital
PS 19. Which of the following factors affects the composition and structure of the organization's fixed assets?
A. organizational and legal form of management;
B. sectoral features of management; +
B. features of the formation of the authorized capital;
D. the presence of additional capital.
PS 20. Investments in the development of production are:
A. expenses associated with expanded reproduction; +
B. compulsory expenses;
B. costs associated with simple reproduction;
D. funds allocated for consumption.
From 21. What is economic entity depreciation?
A. the monetary form of the part of the value of fixed assets transferred to the products;
B. is the process of gradually transferring the value of the means of labor as they wear out to manufactured products, turning it into a monetary form and
accumulation of resources for the subsequent reproduction of fixed assets; +
V. part of the value of surplus labor.
From 22. depreciation deductions are:
source of working capital formation
source of formation of the authorized capital
source of formation of authorized and additional capital
source of financing for long-term investments +
С 23. Is it possible to use the profit to cover the increase in working capital?
A. it is possible for commercial organizations of any organizational and legal form of management; +
B. is possible if it is a unitary enterprise;
G. is possible only in joint-stock companies.
C 24. Is the proceeds from the sale of products commercial income?
Organizations?
Yes it net income commercial organization
yes, this is the gross income of a commercial organization
no, it is not +
C 25. what is profit as an economic category
source of financing for expanded reproduction
net income created by surplus labor +
source of financing for simple reproduction
the ultimate goal of entrepreneurial activity
PS 26. Profitability is:
A. an absolute indicator that characterizes the activities of the organization;
B. cost indicator characterizing the effect of entrepreneurial activity;
B. a relative indicator characterizing the degree of profitability of entrepreneurial activity. +
C 27. What is the main source of reimbursement of funds spent on production?
enterprise profit
revenue from product sales +
short-term commercial bank loans
depreciation deductions
PS 28. Is the price of sales a factor influencing the amount of production and sales of products?
Yes it is
no, it is not +
is at the time of change in the price of finished products
Topic 10. Household finance
C 1. What is household finance?
A. The totality of cash expenditures and incomes of households.
B. Household cash.
B. Household property
G. Economic relations on the formation and use of household cash funds +
PS 2. What is the material source of household financial resources?
country's income
material wealth of countries
national wealth GDP
household income +
PS 3. What monetary funds are created within the framework of household financial resources?
A. Consumption fund and savings fund. +
B. Pension Fund of the Russian Federation
B. Production Development Fund
D. Fund for financial support of subjects of the Russian Federation
C 4. What are the sources of household cash income?
A. Only wages.
B. Only business income.
B. State only social payments.
D. Compensation, business income and state social payments and rent +
C 5. What about transfers to the population?
A. Pensions from off-budget social funds. +
B. Earnings on shares.
B. Wages.
D. Interest on deposits in commercial banks.
PS 7. What are the qualifications that underlie the division of household cash expenditures
only for purposes of use and degree of regularity
only as needed
only for purposes of use and necessity
according to the goals of regularity, degree of need and purpose of use +
C 8. What voluntary payments do households make?
2. insurance premiums to non-state pension funds +
insurance premiums to state off-budget funds
PS 9. What types of savings and savings can be in households?
A. Acquisition of expensive household appliances.
B. Household deposits in commercial banks. +
B. Rest abroad.
D. Education in educational institutions.
P 10. What tax do households pay?
A. Corporate income tax.
B. Corporate property tax.
B. Personal Income Tax. +
D. Tax on the income of credit institutions.
C 11. What is the heaviest tax for households?
personal property tax
insurance payments to off-budget social funds
personal income tax +
government duty
Topic 11. Insurance
Which of the following features characterize insurance relations?
incentive appointment
closed redistribution of damage in space and time
free payments
irrevocable payments +
control of insurance activity
PS 2. what exist organizational forms insurance fund in Russia (select one or more options)?
social development fund
reserve fund enterprises +
science and technology development fund
organization's consumption fund
reserve fund of the President of the Russian Federation
P 3. What is the function of insurance?
stimulating
2) warning +
fiscal
funded
P 4. What function of insurance provides compensation for damage?
stimulating
control
fiscal
4) risky +
S 5. Feature voluntary insurance is that it:
carried out on the basis of the interests of the state
operates on the basis of the law
4) is carried out on the basis of the law and the agreement between the insurer and the insured +
C 6. Which branch of insurance has as an object the damage arising from various commercial transactions?
property insurance
personal insurance
3) insurance of economic risks +
civil liability insurance
PS 7. Which insurers operate on a non-commercial basis?
state and municipal organizations
insurance pools +
open society
joint-stock companies
PS 8. determine the principle of organizing the insurance business
competition +
monopolization
gratuitousness
self-sufficiency
PS 9. What characterizes the insurance relationship?
incentive prescription
redistribution, stimulation, free
free payments
4) closed redistribution of damage in space and time, irreversibility +
PS 10. In what form can an insurance policy be formed and used?
fund?
enterprise accumulation fund
financial incentive fund
3) reserve fund of the insurer +
Pension Fund
PS 11. What is the function of insurance to reduce the degree and consequences of insurance risk?
risky
control
3) warning +
distribution
reproductive
P 12. What is the peculiarity of compulsory insurance?
carried out on the basis of the interests of the state of adverse natural events
2) applied automatically by law +
used in the interests of the insurer and the insured
operates on the basis of the law
C 13. Which branch of insurance has damage caused to third parties as an object?
property insurance
personal insurance
3) liability insurance +
risk insurance
economic risk insurance
C 14. Specify the subjects of the insurance market:
insurer, taxpayer, insurance agent
insurer, lender, borrower
3) insured, insurance broker, policyholder +
insurer, budget recipient, taxpayer
PS 15. Which of the principles and to the greatest extent characterizes the organization of the insurance business in Russia?
centralized state administration
2) freedom of choice of services by the insured +
state property
monopolization
Topic 12. Financial management
PS 1. Select two functions of the legislature of the state.
A. Approval of the state budget. +
B. Drawing up a draft state budget.
B. Enforcement of financial laws.
D. Approval of the report on the execution of the state budget
PS 2. Select the function of the Ministry of Finance in foreign countries.
A. Adopt laws on taxes and fees.
B. Develop financial policy. +
B. Sets a limit on the public debt.
PS 3. The function of managing the internal debt of the Ministry of Finance of the Russian Federation is expressed in:
A. Issue of municipal loans.
B. Issues of government loans. +
B. Adoption of laws regulating the volume of public debt.
P4. Choose a government agency financial control RF:
A. Main Control Directorate under the President of the Russian Federation.
B. Audit services.
B. Accounts Chamber of the Russian Federation +
G. financial services business entities.
P 5. Select a body of non-state financial control:
A. Ministry of Finance of the Russian Federation.
B. Central Bank of Russia.
B. Financial departments of commercial banks. +
C 6. Select the functions of the Federal Assembly of the Russian Federation in the field of financial management:
A. Considers and approves laws regulating the composition and structure of the financial system and the functions of its individual links. +
B. Draft a law on the federal budget
B. Executes the budget of the Russian Federation
D. Adopts laws on the execution of the budgets of the constituent entities of the Russian Federation
C 7. Select the functions of the Accounts Chamber of the Russian Federation:
A. Development and approval Tax Code.
B. Control over the legality and timeliness of the movement of funds from the federal budget and federal off-budget funds. +
B. Execution of the budget of the Russian Federation.
C 8. The functions of the Ministry of Finance of the Russian Federation include:
A. Development and implementation of a unified financial policy RF.
B. Development of a unified methodology for drawing up budgets at all levels and reports on their execution +
B. Financial due diligence of projects federal laws, as well as normative acts of federal government bodies.
P 9. Select the function of the Federal Tax Service:
Adoption of the Tax Code of the Russian Federation
Control over the correct calculation, completeness and timeliness of payment of all taxes and fees +
Carries out audit control of enterprises and organizations
P 10. Select two functions of state tax inspections:
Taxpayer accounting +
Control over the correctness of the calculation and the timeliness and completeness of contributions to the budgets
prevention, detection and suppression of corruption in the tax authorities
P 11. Who can exercise financial control? (choose 2 correct answers)
Legislative +
Individuals
Executive +
P 12. What does departmental financial control mean?
A. Control over ministries and departments by the Ministry of Finance of the Russian Federation.
B. Control exercised by the control bodies of the departments themselves.
B. Control exercised by the Federal Tax Service. +
From 13. Is it included in the functions Federal Treasury control over the execution of regional and local budgets.
PS 14. Does the function of the Accounts Chamber of the Russian Federation include the analysis of the state of the state debt of the Russian Federation?
PS 15. What is the function of commercial banks in the field of financial control?
control over cash discipline of legal entities +
bank risk analysis
control over the use of funds by legal entities
timeliness and completeness of tax transfers
control of investment activity enterprises
C 16. Indicate the method used in the conduct of financial control
A. Interview.
B. Revision. +
B. Experiment.
D. Balance method.
P 17. To whom is the Accounts Chamber of the Russian Federation accountable?
Central Bank
Ministry of Finance
Federal Tax Service
Federal Assembly of the Russian Federation +
P 18. What is the main body that exercises financial control over the use of funds from the Federal budget of the Russian Federation:
A. Local and regional authorities.
B. Federal Treasury. +
B. Individuals.
D. Commercial enterprises.
P 19. The tasks of the Accounts Chamber of the Russian Federation include:
control over the execution of the federal budget and extra-budgetary funds +
making forecasts of territorial budgets
Execution of the Federal Budget of the Russian Federation
P 20. In which body does the Federal Treasury operate?
Central Bank of the Russian Federation
Federal Assembly
Presidential Administration
Ministry of Finance of the Russian Federation +
C 21. The tasks of the Federal Treasury of the Russian Federation in the field of financial control include:
Control over cash execution of the federal budget and off-budget federal funds +
emission control monetary law Central Bank RF.
Control over the timely and full payment of taxes and fees to legal entities
PS 22. Does he have the right Accounts Chamber RF check financial activity private commercial structures that do not use federal budget funds?
C 23. Can an audit firm declare a business bankrupt?
C 24. Which bodies carry out tax control in RF?
audit firms
Central Bank of the Russian Federation
Federal Tax Service +
Federal Treasury of the Russian Federation
Topic 13. Budget process
C 1. What is the budget process?
the process of drafting, reviewing, approving and executing
budgets +
organizational principles for building a budget system
centralized distribution and redistribution of GDP and ND between the links of the financial system
C 2. What is budget planning?
the totality of all budgets in force in the country
centralized distribution and redistribution of GDP and ND between the links of the financial system in the process of budgeting and executing budgets +
the process of drafting, reviewing, approving and executing budgets
organizational principles for building a budget system
P 3. How many stages does the budget process in the Russian Federation include?
4 stages +
P 4. How does the 4th stage of the budget process end?
consideration of the budget by the legislature
approval of the budget execution report +
approval of the budget by the legislature
adjustment of key budget indicators in accordance with the financial and economic situation
PS 5. Which of the following statements is correct?
the budget process is included in budget planning
budget planning is included in the budget process +
the budget system is included in the budget process
the budget device is included in the budget process
P 6. Does the duration of the budget process vary across countries?
yes, it differs
no, it does not differ
PS 7. Principles of the budget process:
unity, completeness, publicity, reality +
payment and urgency
liability for the formation of financial reserves
stimulation, control, completeness, independence
P 8. Which body performs the functions of drafting the federal budget?
Central Bank of the Russian Federation
Federal Treasury of the Russian Federation
Ministry of Finance of the Russian Federation +
State Duma Committee on Budget, Banking and Finance
PS 9. The accounts of the Federal Treasury of the Russian Federation and its local subdivisions are intended for:
budget execution
execution of off-budget funds
Execution of budgets and off-budget funds +
settlements between business entities
C 10. Participants in the budget process in the Russian Federation are:
individuals: residents and non-residents of the Russian Federation
legal entities: residents and non-residents of the Russian Federation
financial and credit institutions
legislative and executive authorities +
P 11. Legislative authorities of the Russian Federation:
review and approve budgets, as well as reports on their implementation
draw up a draft budget
execute the budget
carry out organizational and methodological work on the preparation and execution of the budget
P 12. Which of the following functions is assigned to the executive authorities of the Russian Federation?
review of budgets
approval of budget execution reports
drafting and budgeting +
approval of budgets
C 13. The functions of the Ministry of Finance of the Russian Federation include:
consideration and approval of the budget
approval of the budget execution report
monitoring compliance tax legislation correct calculation, completeness and timeliness of tax payments
implementation of organizational, methodological and practical work on the preparation and execution of the budget +
From 14. Consolidated financial balance The Russian Federation, containing data on the forecast possibilities for accumulating income, attracting borrowings and financing budget expenditures, is compiled on:
for 1 month
for 6 months
С 15. The balance of financial resources includes:
income and expenses of the Russian Federation +
income and expenses of subjects of the Russian Federation
household income and expenditure
revenues and expenses of municipalities
P 16. Is the draft federal budget subject to consideration in the Federation Council?
yes, subject to
no, not eligible
C 17. Is it necessary to hold subsequent readings of the federal budget in the State Duma if it has passed 1 reading:
yes, it is necessary
C 18. What issues are resolved when the State Duma considers the draft federal budget inIreading?
main characteristics of the federal budget +
distribution of expenses by subsections of the functional classification
adoption of the law on the federal budget as a whole
distribution of expenses by ministries and departments
P 19. The State Duma considers and approves:
federal budget +
regional budgets
local budgets
consolidated budget
P 20 The federal budget is adopted:
Decree of the President of the Russian Federation
Law of the Russian Federation "On the federal budget" +
other document
Topic 14. Financial policy
PS 1. What is the main element of the state's financial policy?
State budget
State financial authorities
Definition of goals and objectives of the use of financial relations +
Establishment of a tax system
PS 2. Included in the content of the financial policy of the state
development of a financial mechanism?
In certain cases
PS 3. Included in the content of the financial policy of the state
financial management organization?
In certain cases
C 4. What are the main goals of the state's financial policy?
distribution of financial resources and control +
economic regulation +
formation of finances of organizations
study of theoretical issues of the use of financial relations
C 5. Can fiscal targets form the basis of financial policy?
states?
In certain cases
C 6. What is financial regulation economy?
indirect impact on various economic processes
implementation of tax reform +
study of budgetary relations
formation of new types of enterprises
C 7. What is the fiscal direction of financial policy
states?
ensuring the growth of non-tax revenues
reduction in tax revenue
ensuring a balance between state revenues and expenditures +
public credit organization
PS 8. Is it possible to regulate different economic processes with the help of the same financial instruments
in certain cases +
C 9. What is a financial mechanism?
set of taxes and non-tax payments of the state
a set of forms and methods of organizations of financial relations +
various types of enterprise funds
money income and expenses of the population
S 10. Directive Financial Mechanism:
installed government bodies and binding on all economic entities within the country +
determined only by Decrees of the President of the Russian Federation
established by the Ministry of Finance of the Russian Federation
controlled by the federal customs service
C 11. Can certain elements of the financial mechanism be determined by legal entities
in certain cases
C 12. What is the main focus of classical financial policy?
economic regulation
fiscal goals +
Anti-inflation policy
cyclic regulation
C 13. What is the main focus of the regulatory financial policy?
economic regulation +
fiscal goals
anti-inflationary policy
cyclic regulation
PS 14. Which countries have had a prescriptive fiscal policy?
In countries with market economies
In countries with a socially oriented economy
In countries with planned economies +
In Western Europe and the USA
PS 15. What is the main type of financial policy currently used in most countries of the world
fiscal
regulating +
directive
social
Topic 16. Theories of public finance
A. increasing the role of direct taxes;
B. Raising investment activity states;
B. Revolutionary change in the principles of building financial systems;
D. Free competition; non-intervention of the state in the economy +
PS 2. What is the principle of construction tax systems does not belong to A. Smith?
A. Fairness
B. Elasticity +
B. Convenience
D. Certainties
C 3. The main work of K. Marx is called:
A. “Less is better, but better”;
B. "Capital"; +
B. "An Inquiry into the Nature and Causes of the Wealth of Nations"
PS 4. The principle of elasticity of taxation A. Wagner belongs to the group:
A. Principles of tax management;
B. Principles of Justice
AT. financial principles organization of taxation; +
D. National economic principles
C 5. "Deficit funding" - a term from the theory:
A. Marxism
B. A. Smith
V. Keynesianism +
PS 6. The financial concept of J. Keynes is based on the ideas:
A. "Effective demand" +
B. revolutionary changes;
B. "dynamic transformations";
G. government regulation
PS 7. What is the peculiarity of the reproductive concept of finance?
finance is a system of monetary relations
finance is a distributive relationship
finance is a relationship associated with several stages of reproduction +
C 8. what is the peculiarity of the distributive concept of finance
finance is a system of economic relations
finance is distributive non-equivalent relations +
finance is a reproductive relationship
finance is a distribution and exchange relationship
Topic 17. International financial relations
P 1. Is the Russian Federation a member of the IMF?
acting as an "observer".
C 4. External public debt of the Russian Federation is subdivided:
the debt of the Russian Federation itself; +
debt of private commercial banks to foreign banks;
Debt of the former USSR
C 5. The London Club of Creditors includes:
foreign lending banks; +
governments of leading Western countries
C 6. Demonetization of gold means:
the government's refusal to mint gold coins;
an increase in the country's gold reserves;
refusal to recognize the function of the monetary metal behind gold. +
From 7. Payment balance- this is:
the ratio of payments made by a given country abroad to the receipts received by it from abroad abroad certain period time; +
requirements and obligations of the country in relation to foreign countries.
P 8. Main source of income foreign exchange to Russia (choose the correct answer):
import of goods;
foreign investment;
export of oil and gas; +
equipment export.
C 9. Currency is:
monetary unit of a foreign state; +
international unit of account;
national currency;
precious metals.
P 10. Which body sets the official exchange rate of the ruble?
Ministry of Finance of the Russian Federation;
Government of the Russian Federation;
S 11. Restructuring external debt means:
refusal to repay a debt;
refusal to pay interest on a debt;
deferral of debt payments. +
PS 12. Who benefits from the devaluation of the national currency:
importers of goods;
exporters; +
the government of the country;
foreign states.
P 13. Is gold legal tender in developed countries?
PS 14 the role of the gold reserve of the state at present is to:
determine the exchange rate of the national currency +
gold coin minting tool
serve as a means of settlement for international trade transactions
PS 15. Is it true that restructuring external debt means postponing payments on public debt, including interest:
From 16. Do they have the right central banks developed countries to issue SDRs?
partially.
С 17. Is it true that exports of goods benefit from the devaluation of the national currency?
C 18. Can the IMF provide a loan for the construction of a large industrial facility in Russia?
PS 20. Does Russia have the right to cover the federal budget deficit with a loan from the IBRD?
PS 21. Main tasks of the Paris Club of creditors
demand the return of loans from developing countries +
provide a deferment of the return of creditors to debtor countries +
C 22. Are Russian exporters obliged to sell foreign exchange earnings to the Central Bank?
fully obliged
obliged in part +
P 26. Exchange rate means:
purchasing power of the monetary unit;
the price of the currency of one country, expressed in terms of monetary units other countries or in international currency. +
Topic 18. Features of the financial systems of developed countries
С 1. What share of national income is redistributed through the state budgets of developed countries?
A. the entire national income
B. more than 40% +
P 2. Developed countries depending on state structure have:
A. two or three link budget system +
B. five-tier budget system
B. ten-link budget system
P 3. The main revenues to the state budget are as follows:
A. tax revenue +
B. depreciation receipts
B. rent
PS 4. The German budget system is:
A. unitary
B. federal +
V. Confederate
PS 5. In the symmetrical model of the budget system, the federations of developed countries use:
A. equal rights +
B. each federation has a special status
PS 6. The budget process in developed countries has:
A. two stages - review and approval of the budget
B. three stages - budgeting, review, approval
B. four stages - budgeting, review, approval and execution +
PS 7. The UK applies:
A. schedule-global system of income taxation +
B. global system
PS 8. The main taxes received by the budget of developed countries are:
A. income taxes +
B. excises
B. inheritance and gift tax
P 9. Military spending by developed countries is funded by:
A. from the state budget +
B. from social security funds
P 10. Extra-budgetary funds of developed countries are:
A. national and territorial special trust funds +
B. sinking funds enterprises
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Enterprise Finance- this is a system of monetary ratios that arise in the process of formation, distribution and use of funds of monetary resources (fixed and working capital, wages, accumulation and consumption funds, depreciation fund, etc.).
Enterprise finance is the basis of the state's financial system, since enterprises are the main link in the national economic complex. The state of the enterprise's finances has a significant impact on the provision of national and local funds with financial resources. The stronger and more stable the financial position of enterprises, the more secure state and local funds, the more fully social, cultural and other needs are satisfied.
Finance is an objective economic category of a market economy that plays a leading role. Without the normal functioning of the financial mechanism, the market economy is not able to work. The task of the state is to assess the role of financial relations in a particular period of development. That is why, under the conditions market economy it is necessary to learn how to combine the complete independence of enterprises with state regulation of the economy and finance.
Entrepreneurial activity in its content includes the production and sale of products, the performance of work, the provision of services, operations on financial market. In the process of entrepreneurial activity, the organization has economic ties with counterparties, as a result of which relations arise regarding the formation and use of cash funds. The finance of organizations is understood as a set of objectively determined economic relations of organizations that have a distributive nature, a monetary form of expression and material income and accumulation in income, formed at the disposal of business entities, for the purpose of ensuring their activities. Functions: a) distribution, b) control. distribution function manifests itself in the process of formation of initial capital, cat. is formed at the expense of the contributions of the founders of the distribution of the gross domestic product in value terms, as well as ensuring optimality in the combination of interests of an economic entity, the state and its counterparty. control function manifests itself in the process of cost accounting, costs of production and sale of products, performance of work, provision of services in the process of generating income of organizations and its monetary funds. The defining principle: prompt monitoring of the degree of rationality of the distribution and efficiency of the use of available financial resources at all stages of reproduction, informing about violations in the circulation of funds of organizations and taking appropriate measures to eliminate them.
2.Functions and principles of finance organization and enterprises
Enterprise finance performs three functions:
providing;
Distribution;
Control.
Providing function finance enterprises assumes that the enterprise must be fully provided in the optimal amount with the necessary funds, subject to a very important principle: all expenses must be covered by their own income. Temporary additional need for funds is covered by a loan and other borrowed sources. At the same time, the optimization of sources of funds is one of the main tasks of managing the finances of enterprises, since with an excess of funds, the efficiency of use decreases, and with a shortage, financial difficulties arise that can lead to serious consequences. In addition, optimizing the sources of funds is one of the ways to obtain the maximum financial result.
Distributive function of finance enterprises is closely related to the supporting function. Distribution relations also seriously affect the final results. The distributed proceeds from the sale of products are partly directed to reimburse the costs of the enterprise (consumed means of production and wages), and the other part of it represents its profit. The profit is distributed between the enterprise and the budget. The financial mechanism of these relations includes:
The dependence of wages on the usefulness of the products produced and the receipt of payments for it;
Reasonable distribution of profits between the enterprise, trade and banks, in which the majority should go to the manufacturer;
The objective reality of profit distribution standards between enterprises and budgets various levels, as well as extra-budgetary funds, assuming long-term and stability;
Validity of deductions for accumulation (development of production) and consumption;
Sufficiency of funds for social needs, research work, training and other purposes.
Control function of finance enterprises is associated with the use of various incentives and sanctions, as well as relevant indicators. If an enterprise pays off the budget, banks, suppliers in a timely manner, it thereby improves its final results, increases the efficiency of production and the use of funds. Otherwise, it is forced to pay fines, penalties, forfeits, a tense financial situation arises, and the final results worsen. One form of financial control is the use of a number of financial indicators. The main one is the stable availability of funds from the enterprise. It is in this that the interaction of the control function of finance with the first two is manifested. Other financial indicators include: debt to suppliers, bank, budget, employees, availability of working capital from relevant sources, losses, liquidity, solvency, etc.
Principles of organization of finances of the enterprise.
1) economic independence
2) the principle of planning (correspondence of sales volume and costs)
3) financial ratio of terms (contractual obligations)
4) flexibility (flexibility of financial indicators, maneuverability)
5) minimization of fin. costs
6) rationality (investments with minimal risks)
7) fin. sustainability
8) self-financing
9) mater. a responsibility
The implementation of these principles should be carried out in the development of financial. policy and organization of the financial management system of the enterprise. In this case, it is necessary to take into account:
Scope of activity
Industry affiliation
Activities
Organizational law. form
are the result of the emergence of the state and commodity-money relations, they are interpreted as relations that arise in the economy and society in the process of formation, distribution and redistribution of financial resources, which should ensure the achievement of the tasks and functions assigned to the state.
In an economic sense, the basis of finance is and they are the main instrument of financial relations. However, it is worth noting that money can only be considered finance if it generates income for its owner For example, when investing in financial instruments that generate a stream of income, a loan is issued in order to receive interest, or in a company. In this way finance reflects the cash and non-cash process of the movement of money, as well as the movement of investments that do not have a monetary form at a particular point in time (capital, financial instruments, metals).
The main characteristics of finance are:
- monetary form, finances are possible only where there is money;
- exchange and distribution nature, the necessary relations between two subjects, while one has special powers, for example, the state;
- stock character, creation and distribution of monetary resources.
Specific areas of finance
The areas of finance are divided into the following groups:
- state finances;
- enterprise finance;
- international finance.
Under state finance understand the sphere of monetary relations in which the formation, distribution and redistribution of the value of the gross domestic product and part of the national wealth, the formation and use public funds on the management of the state, its defense and satisfaction of internal needs.
Finances of business entities designed to support the operation of the enterprise itself. In turn, they form the basis of the country's financial system, as it creates the largest share of the gross domestic product.
International finance characterized by relations between states, international organizations and institutions, about exchange and redistribution.
and their functions
Finance performs the following functions:
- distribution function;
- control function;
- regulatory function;
- stimulating function.
The essence of the distribution function manifests itself in the primary and secondary distribution of the gross domestic product, the distribution occurs between the participants material production, redistribution - between the sphere of production and non-production sphere.
Control function implemented together with distribution, through checking compliance with laws, assessing the state of the financial system, control intended use financial resources.
Regulatory function manifests itself due to state intervention through taxes, mandatory payments, loans and other instruments in the reproductive process.
Stimulating function manifests itself in stimulating local financial institutions to use resources efficiently and in encouraging them to exceed targets.
Main role Finance is to stimulate economic and social development in the state. It is implemented through financial institutions, which allow the use of economic levers of management and control, attract resources, and ensure distribution.
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