Finanzwesen für Verwaltungsfachangestellte: Online-Quizze und Übungen

Question 1

What's the main purpose of a cash flow statement?

Accepted Answer

To see how well a company handles its cash.

Answer

To check a company's profit.

Answer

To look at a company's assets and debts.

Answer

To review a company's investments.

Question 2

Welche Finanzkennzahl zeigt an, wie gut ein Unternehmen seine kurzfristigen Rechnungen bezahlen kann?

Accepted Answer

Current ratio

Answer

Eigenkapitalrendite

Answer

Verschuldungsgrad

Answer

Rohgewinnmarge

Question 3

Welcher der folgenden Punkte ist kein Rechnungslegungsstandard in Deutschland?

Accepted Answer

US GAAP

Answer

IAS

Answer

IFRS

Answer

HGB

Question 4

Welches ist der primäre Zweck einer Inventur?

Accepted Answer

Überprüfung der Bestände eines Unternehmens

Answer

Ermittlung der Schulden eines Unternehmens

Answer

Berechnung des Eigenkapitals eines Unternehmens

Answer

Ermittlung der Erträge eines Unternehmens

Question 5

Nennen Sie ein Beispiel für eine Rückstellung.

Accepted Answer

Rücklage für Steuern

Answer

Verbindlichkeiten aus Lieferungen und Leistungen

Answer

Darlehen

Answer

Eigenkapital

Question 6

Welches der folgenden Konten ist ein Passivkonto?

Accepted Answer

Verbindlichkeiten aus Lieferungen und Leistungen

Answer

Eigenkapital

Answer

Umsatzerlöse

Answer

Kasse

Question 7

Welches Grundprinzip der Buchführung besagt, dass jede Geschäftsvorfall mindestens zwei Konten betrifft?

Accepted Answer

Prinzip der doppelten Buchführung

Answer

Prinzip der Einzelaufzeichnung

Answer

Prinzip der Vollständigkeit

Answer

Prinzip der Richtigkeit

Question 8

Welches Konto wird verwendet, um Erträge zu erfassen?

Accepted Answer

Ertragskonto

Answer

Aufwandskonto

Answer

Bestandskonto

Answer

Außenkonto

Question 9

Welches Dokument dient als Grundlage für die Buchung von Geschäftsvorfällen?

Accepted Answer

Rechnung

Answer

Lieferschein

Answer

Kontoauszug

Answer

Kassenzettel

Question 10

Welche Bilanzart stellt den Vermögensstand eines Unternehmens zu einem bestimmten Zeitpunkt dar?

Accepted Answer

Schlussbilanz

Answer

Eröffnungsbilanz

Answer

Jahresbilanz

Answer

Zwischenbilanz

Question 11

Welche Kennzahl misst die kurzfristige Liquidität eines Unternehmens?

Accepted Answer

Quick-Ratio

Answer

Eigenkapitalquote

Answer

Verschuldungsgrad

Answer

Cashflow

Question 12

Welches Gesetz ist die rechtliche Grundlage für die Rechnungslegung in Deutschland?

Accepted Answer

Handelsgesetzbuch (HGB)

Answer

Bürgerliches Gesetzbuch (BGB)

Answer

Steuergesetzbuch (StGB)

Answer

Abgabenordnung (AO)

Question 13

Welche Abschreibungsmethode führt in den ersten Nutzungsjahren zu den höchsten Abschreibungsbeträgen?

Accepted Answer

Degressive Abschreibung

Answer

Lineare Abschreibung

Answer

Progressive Abschreibung

Answer

Geometrisch-degressive Abschreibung

Question 14

Welche Institution ist für die Bargeldversorgung in Deutschland verantwortlich?

Accepted Answer

Deutsche Bundesbank

Answer

Europäische Zentralbank

Answer

Internationale Währungsfonds

Answer

Bundesanstalt für Finanzdienstleistungsaufsicht

Question 15

Welche Steuerart wird auf den Gewinn eines Unternehmens erhoben?

Accepted Answer

Körperschaftsteuer

Answer

Einkommensteuer

Answer

Umsatzsteuer

Answer

Gewerbesteuer

Question 16

Welche Aussage beschreibt die Rolle der Finanzanalyse am besten?

Accepted Answer

Sie hilft, die finanzielle Gesundheit und Leistungsfähigkeit eines Unternehmens zu bewerten.

Answer

Sie ist nur für große Unternehmen wichtig.

Answer

Sie konzentriert sich nur auf die Vergangenheit.

Answer

Sie ist ausreichend, um wichtige Geschäftsentscheidungen zu treffen.

Question 17

Which practice is considered unethical in financial decision-making?

Accepted Answer

Solely aiming to maximize shareholder value without regard to consequences

Answer

Prioritizing transparency and disclosure of information

Answer

Avoiding conflicts of interest

Answer

Considering environmental and social responsibilities

Question 18

Welche der folgenden Aussagen über Abschreibungen ist richtig?

Accepted Answer

Abschreibungen stellen einen nicht zahlungswirksamen Aufwand dar, der dazu dient, den Wert eines Vermögensgegenstandes über seine Nutzungsdauer zu reduzieren.

Answer

Abschreibungen erhöhen den Wert eines Vermögensgegenstandes im Laufe der Zeit.

Answer

Abschreibungen werden nur für materielle Vermögensgegenstände vorgenommen.

Question 19

Welcher Begriff bezeichnet die Gesamtheit aller Einnahmen und Ausgaben eines Unternehmens innerhalb eines festgelegten Zeitraums?

Accepted Answer

Gewinn- und Verlustrechnung

Answer

Cashflow-Rechnung

Answer

Umsatzsteuererklärung

Answer

Bilanz

Question 20

Welches Ergebnis liefert die Bilanz?

Accepted Answer

Eigenkapital

Answer

Umsatz

Answer

Gewinn

Answer

Verlust

Question 21

Welcher Buchhaltungsgrundsatz verlangt die zeitnahe und umfassende Erfassung aller Geschäftsvorfälle?

Accepted Answer

Vollständigkeit

Answer

Going Concern

Answer

Wesentlichkeit

Answer

Belegprinzip

Question 22

Welches Konto wird zur Abbildung der getätigten Investitionen eines Unternehmens verwendet?

Accepted Answer

Anlagevermögen

Answer

Verbindlichkeiten

Answer

Eigenkapital

Answer

Umlaufvermögen

Question 23

Welcher Rechnungslegungsstandard ist in Deutschland maßgeblich für die Erstellung von Jahresabschlüssen?

Accepted Answer

HGB

Answer

US GAAP

Answer

IFRS

Answer

IAS

Question 24

Was ist das Ziel einer Abschreibung auf das Anlagevermögen?

Accepted Answer

Wertminderung des Anlagevermögens über die Nutzungsdauer

Answer

Erhöhung des Unternehmensgewinns

Answer

Verringerung der Steuerlast

Question 25

Was ist ein Passivum?

Accepted Answer

Eine Verpflichtung gegenüber Dritten

Answer

Ein Aktivposten

Answer

Ein Bestandteil des Eigenkapitals

Answer

Ein Anspruch gegenüber Dritten

Question 26

Mit welchem Instrument lässt sich der Cashflow eines Unternehmens prognostizieren?

Accepted Answer

Cashflow-Planung

Answer

Umsatzsteuererklärung

Answer

Bilanz

Answer

Gewinn- und Verlustrechnung

Question 27

Which of the following is a fundamental principle of financial accounting?

Accepted Answer

Recording and reporting financial transactions accurately and fairly

Answer

Managing investments for optimal returns

Answer

Conducting financial audits to ensure accuracy

Answer

Preparing tax returns in compliance with regulations

Question 28

What is the primary purpose of a balance sheet?

Accepted Answer

To present a comprehensive snapshot of a company's financial health at a specific point in time

Answer

To predict future financial performance

Answer

To track income and expenses over a specific period

Question 29

Which formula calculates the profit margin?

Accepted Answer

(Net Income / Net Sales) x 100

Answer

(Total Assets / Net Sales) x 100

Answer

(Net Income / Gross Profit) x 100

Answer

(Gross Profit / Net Sales) x 100

Question 30

What is the ultimate goal of financial management?

Accepted Answer

Maximizing the wealth of the company's owners

Answer

Complying with relevant financial regulations

Answer

Minimizing potential risks

Answer

Ensuring the company's ongoing financial stability

Question 31

Which of the following is a technique used in capital budgeting?

Accepted Answer

Net Present Value (NPV)

Answer

Return on Assets (ROA)

Answer

Current Ratio

Answer

Inventory Turnover

Question 32

What is the main purpose of depreciation?

Accepted Answer

To allocate the cost of an asset over its useful life

Answer

To reduce the company's taxable income

Answer

To increase the asset's value on the balance sheet

Question 33

What is the primary role of an auditor in financial reporting?

Accepted Answer

To provide an independent assessment of the fairness and accuracy of the company's financial statements

Answer

To manage the company's financial risks

Answer

To prepare the company's financial statements

Question 34

Which of the following is **not** a primary financial statement?

Accepted Answer

Budget

Answer

Cash flow statement

Answer

Income statement

Answer

Balance sheet

Question 35

What is the primary purpose of a balance sheet?

Accepted Answer

To provide a snapshot of a company's financial health at a specific point in time.

Answer

To show how a company's financial performance has changed over time.

Answer

To predict a company's future financial performance.

Question 36

Which of the following is considered an asset?

Accepted Answer

Cash

Answer

Liability

Answer

Revenue

Answer

Expense

Question 37

What is the fundamental accounting equation?

Accepted Answer

Assets = Liabilities + Equity

Answer

Assets + Liabilities = Equity

Answer

Liabilities = Assets - Equity

Answer

Equity = Assets + Liabilities

Question 38

What is the primary purpose of double-entry bookkeeping?

Accepted Answer

To ensure that the accounting equation is always in balance.

Answer

To prevent fraud.

Answer

To make it easier to track transactions.

Question 39

What is the primary purpose of a cash flow statement?

Accepted Answer

To show how a company generates and uses cash.

Answer

To help a company make investment decisions.

Answer

To show how a company's financial performance has changed over time.

Answer

To predict a company's future financial performance.

Question 40

Which of the following is a type of financial planning?

Accepted Answer

Budgeting

Answer

Lending

Answer

Investing

Answer

Saving

Question 41

What is the primary purpose of a financial audit?

Accepted Answer

To provide assurance about the accuracy and reliability of a company's financial statements.

Answer

To help a company identify areas for improvement.

Answer

To prevent fraud.

Question 42

What is the primary purpose of depreciation?

Accepted Answer

To allocate the cost of a long-term asset over its useful life

Answer

To reduce the amount of taxes a company pays

Answer

To maximize revenue

Question 43

Which of the following formulas is used to calculate return on equity (ROE)?

Accepted Answer

Net income / Shareholder equity

Answer

Total assets / Net income

Answer

Net income / Total assets

Answer

Shareholder equity / Net income

Question 44

What is the primary goal of financial management?

Accepted Answer

To maximize shareholder value

Answer

To reduce risk

Answer

To increase sales

Answer

To improve employee morale

Question 45

Which of the following is a type of long-term debt financing?

Accepted Answer

Bonds

Answer

Accounts payable

Answer

Short-term notes

Question 46

What is the primary purpose of an audit?

Accepted Answer

To provide independent assurance on the accuracy and completeness of financial statements

Answer

To manage a company's finances

Answer

To prepare financial statements

Question 47

Which of the following financial ratios measures a company's profitability?

Accepted Answer

Gross profit margin

Answer

Inventory turnover ratio

Answer

Debt-to-equity ratio

Answer

Current ratio

Question 48

What is the potential impact of inflation on financial statements?

Accepted Answer

It can distort the value of assets and liabilities

Answer

It always increases the value of assets and liabilities

Answer

It has no impact on financial statements

Question 49

Which of the following subfields of finance focuses on managing financial assets and investments?

Accepted Answer

Asset and investment management

Answer

Corporate finance

Answer

International finance

Answer

Public finance

Question 50

What is the primary function of a balance sheet?

Accepted Answer

To present a comprehensive overview of a company's financial position at a specific point in time.

Answer

To record all of a company's transactions chronologically.

Answer

To calculate a company's profit or loss over a period.

Question 51

Which of the following financial instruments is primarily used to raise capital?

Accepted Answer

Bond

Answer

Purchase order

Answer

Receipt

Answer

Invoice

Question 52

What is the formula for determining a company's current ratio?

Accepted Answer

Current assets divided by current liabilities

Answer

Total liabilities divided by current assets

Answer

Current liabilities divided by total liabilities

Answer

Total assets divided by current assets

Question 53

Which principle is fundamental to double-entry bookkeeping?

Accepted Answer

Every transaction impacts at least two accounts.

Answer

Only cash transactions should be recorded.

Answer

Transactions should be recorded in order of occurrence.

Question 54

What is the primary responsibility of an auditor in the financial reporting process?

Accepted Answer

To provide an unbiased evaluation of the accuracy of a company's financial statements.

Answer

To manage a company's financial operations.

Answer

To prepare a company's financial statements.

Question 55

Which advantage is commonly associated with implementing a budgeting system?

Accepted Answer

Enhanced financial planning and control

Answer

Boosted employee morale

Answer

Reduced risk of financial fraud

Answer

Increased customer satisfaction

Question 56

What is the term for the process of assigning indirect costs to specific cost objects?

Accepted Answer

Overhead allocation

Answer

Managerial accounting

Answer

Cost accounting

Answer

Financial accounting

Question 57

Which of the following factors can influence a company's cost of capital?

Accepted Answer

Interest rates

Answer

Raw material prices

Answer

Transportation expenses

Answer

Employee wages

Question 58

What is the primary purpose of a financial audit?

Accepted Answer

To issue an opinion on the fairness and accuracy of financial statements.

Answer

To implement improved internal controls.

Answer

To detect fraud and errors.

Question 59

Welches der folgenden Konten ist ein Aktivkonto?

Accepted Answer

Kasse

Answer

Eigenkapital

Answer

Umsatzerlöse

Answer

Darlehen

Question 60

Welcher Bilanzposten ergibt sich aus der Differenz zwischen Vermögen und Schulden?

Accepted Answer

Eigenkapital

Answer

Anlagevermögen

Answer

Umlaufvermögen

Question 61

Welches Rechnungslegungsdokument zeigt die Zahlungsströme einer Periode?

Accepted Answer

Kapitalflussrechnung

Answer

Bilanz

Answer

Gewinn- und Verlustrechnung

Answer

Anhang

Question 62

Welches Ziel verfolgt die Liquiditätsplanung?

Accepted Answer

Sicherung der Zahlungsfähigkeit

Answer

Steigerung der Eigenkapitalquote

Answer

Reduzierung der Kosten

Answer

Erzielung maximaler Gewinne

Question 63

Welche der folgenden Aussagen zur Rechnungslegung ist korrekt?

Accepted Answer

Sie dient der Informationsvermittlung für interne und externe Adressaten.

Answer

Sie muss immer von einem Wirtschaftsprüfer testiert werden.

Answer

Sie ist nur für interne Zwecke bestimmt.

Question 64

Welche der folgenden Aufgaben gehört zum Finanzmanagement?

Accepted Answer

Investitionsentscheidungen

Answer

Personaleinstellung

Answer

Marketingplanung

Answer

Produktentwicklung