MINISTERUL EDUCAIEI AL Numele____________________________________

REPUBLICII MOLDOVA
Prenumele ________________________________

Grupa
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EXAMEN DE PROMOVARE
CONTABILITATEA INTERNAIONAL
___ DECEMBRIE 2016

Timp alocat - 180 minute

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Rechizite i materiale permise: pix cu cerneal albastr, creion, rigl, radier, calculator de birou,
3 (trei) creioane colorate.
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Instruciuni pentru candidai:
- Citii cu atenie fiecare item i efectuai operaiile solicitate.
- Lucrai independent.

V dorim mult succes!

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Evaluator: Andrei ZAPA

Punctaj acordat: _____________ Semntura ___________________
 Item Points
1. Give definitions of the following economic terms: L
Term Definition 0
1
1. Corporation 2
3
4
2. Credit 5
6
7
3. Debt 8
9
10
4. Deflation

5. Employment

6. Fiscal Policy

Gross
7. Domestic
Product

8. Poverty

9. Recession

10. Tax

2. Choose the grade of truth of the following sentences: L

a) Underline the mistakes: 0
1. The early development of accounting system is traceable to the most T / F 1
ancient cities, in Greece, a home of number between 450 and 500 BC. 2
3
2. China is where accounting systems were concerned with the recoding of T / F 4
merchants, temples, and estates. 5
3. The worldwide use of double entry however owes a lot to the work of an T / F 6
French Monk, and a Franciscan friar, in 1494, to Luca Caragiale. 7
T / F 8
4. Denmark use anglo-saxon model of accounting. 9
T / F 10
5. There are 4 main accounting models through the whole world.
b) Write the correct forms of False sentences:
3. On the 31.12.2012 the company Bisnas bought 500 of shares of the Mazare(25%) at a L
price of 2,00 EUR with a nominal valaue of 1,50 EUR. In the report about financial results 0
of Mazare company, at the indicated date was formed a credit balance of 800 EUR. At 1
the end of 2013, in result of a check, was established a depreciation of investment in 2
Mazare company of 40 EUR . 3
4
Table 1. Balance sheet of Biznas and Mazare companies: 5
Article Bisnas on 31.12.2013 Mazare on 31.12.2013 6
7
Goodwill - - 8
Long-term assets 20000 3500 9
10
Investments 1000 - 11
Net current assets 4000 2500 12
13
Total
Public Capital 10000 3000
Reserves 15000 2200
Undistributed profit in the - 800
reporting period
Total

According to the methode of participation through share, complete the balance sheet
with missing values, according to investments, showing the operations and
calculations:
 Complete the individual balance sheet for Bisnas company, in which undistributed profit
is corrected at the sume of recognized depreciation (200 EUR).

Article Bisnas on 31.12.2013

Goodwill
Long-term assets
Investments
Net current assets
Total:
Public capital
Reserves
Undistributed profit in the reporting period
Total:

4. List 10 countries which are linked with islamic model of accounting: L

0
1
2
3
4
5
6
7
8
9
10

5. Shortly describe and compare existing accounting systems: L

0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
6. Complete the text with missing notions: L
Accountants and finance specialists play a central role in all types of organisations, 0
ranging from the _________ to the ___________ sector, within industry and commerce, at 1
a _________ level. The accountant is not only concerned with providing ________ 2
information, but is also a key player in the provision of management information to enable 3
successful decision-making, ___________ and control. Accounting is more than just a 4
computational skill and we intend to develop ability to analyse and to evaluate real life 5
situations and effectively communicate views and opinions. 6
7
The main professional accountancy bodies which we can define are, namely the 8
___________________________________ (ACCA), 9
________________________________________ (ICAEW) and the 10
________________________________________ (CIMA), dependent upon module 11
choice. For a better understanding of international accounting we also need international 12
standards, which represents standarts for the ___________ and ____________ of
_____________ statements created by the ________________________________ (IASC).

7. Elaborate a graphic of evolution according to the following information: L

0
Date/Name Euro Dollar Rouble 1
12.12.2015 21,8722 19,9700 0,2892 2
1.01.2016 21,4779 19,6585 0,2692 3
1.02.2016 22,3997 20,5154 0,2693 4
1.06.2016 22,8827 20,0088 0,3030 5
6
7
1. 8
9
23,00

22,00

21,00

20,00

19,00

18,00

17,00

16,00

15,00
Evoluia pe parcursul perioadei exceptate, raportat la cursul indicat n lei
2.

3.
8. Color at least 10 countries of each
accounting model with different
colors. (16 p.)