EPSO Cast Competency Test

[Monciccì]

Salve a tutti,

Qui di seguito riporto delle domande dubbie, che ho trovato su epso training. Le risposte indicate come giuste mi lasciano un po' perplesso. Mi piacerebbe sentire il vostro parere.

Grazie

1) "Which of the following items of a financial statement is not part of working capital?

	Inventory
	Trade account receivables
	Patents and licenses
	Accrued expenses Corretta secondo il sito epso training

2) Which of the following is not an asset?

	Land and buildings Corretta secondo il sito epso training
	Accumulated profit
	Cash at bank

3) Part of a company's cash flow statement is shown below: € '000 Operating profit 12,720 Depreciation charges (3,160) Increase in inventory (520) Increase in accounts payable 750 Which of the following statements is/are valid? Depreciation charges should have been added, not deducted Increase in inventory should have been added, not deducted lncrease in accounts payable should have been deducted, not added

	1 and 2 only Corretta secondo il sito epso training
	1 only per me è valida solo la 1
	1 and 3 only
	2 only 4) With rising prices profit is most likely to be overstated if which of the following stock valuation policies is used: LIFO Corretta secondo il sito epso training HIFO FIFO 5) Which of the following is not an asset? Land and buildings Corretta secondo il sito epso training Accumulated profit Cash at bank Pre-payment of insurance for the following financial period 6) Which of the following cannot be considered to be an intangible fixed asset? Operating rights Depreciation Development costs Corretta secondo il sito epso training Patents, brand names and concessions 7) In accruals accounting, costs are recognised when: Payment made Corretta secondo il sito epso training A contract is signed Services are provided Fixed assets are delivered

[cesare.ace]

Per quale profilo era questo competency test?

Trovo molto interessante che tu abbia postato delle domande del competency test, io devo sostenerlo in ottobre in the building field for logistical assistant.

Mi potresti dire per che profilo erano queste domande?

Grazie

Saluti