Налогообложение. Аудит. Часть 1

Choose the correct explanation without using a glossary: «a point, matter or question to be disputed or decided» is …

• an issue
• consequence
• an opinion
• an assurance

Choose the correct explanation without using a glossary: «to reclaim» is …

• to have a recollection; remember
• to be aware of as something or someone known before, or as the same as that known
• to demand the return of; try to get back
• to acknowledge the existence, validity, authority of

Choose the correct translation of the phrase: установление налоговых ставок

• fixing of tax rates
• tax assessments
• profit rates fixation
• tax fixation

Choose the correct explanation without using a glossary: «including much; inclusive» is …

• vigorous
• initial
• contradictory
• comprehensive

Choose the correct translation of the phrase: соответствовать требованиям, правилам и т.д.

• to comply with regulations
• to comply with auditing standards
• to agree with regulations
• to seek evidence

Choose the correct explanation without using a glossary: «to tackle» is …

• to follow close behind
• to choose or select
• to make morally corrupt
• to undertake to do or solve (something difficult)

Choose the correct translation of the phrase: завершить аудиторскую проверку

• to fulfill the audit
• to complete the examination
• to complete the audit
• to approve the statement

Choose the correct explanation without using a glossary: «extensive, sweeping or indiscriminate» is …

• profitable
• profound
• whole-some
• wholesale

Choose the correct translation of the phrase: содержание налогового законодательства

• forms of tax legislation
• tax legislation content
• body of tax legislation
• body of tax law

Choose the correct explanation without using a glossary: «to parachute from an aircraft in an emergency; to find the way out of a difficult situation» is …

• to bail out
• to cast
• to fail
• to get rid of

Choose the correct translation of the phrase: независимая проверка

• substantive figures
• independent testing
• balance sheet
• substantive testing

Choose the correct explanation without using a glossary: «to bar» is …

• to discuss the details of a transaction, contract, treaty, etc.
• to make bare, uncover, expose
• to forbid, oppose or prevent, as by legal action
• to move slowly and clumsily

Choose the correct explanation without using a glossary: «the refinancing of a maturing note, etc.; the reinvesting of funds in such a way as to defer the payment of taxes» is …

• roll-over
• liquidity
• roll-out
• re-visiting

Choose the correct explanation without using a glossary: «to attribute» is …

• to get the admiration, attention, etc.
• to make greater, as in size, quantity or strength
• to set down or think of as belonging to; to ascribe as quality or characteristic
• to sell at an auction

Choose the correct translation of the phrase: проблема сбыта

• the problem of getting away
• charge problem
• sailing problem
• sales problem

Choose the correct explanation without using a glossary: «to withdraw» is …

• to imitate or mimic, as in fun
• to take back or draw back; remove
• to oppose, resist, esp. in a successful way
• to annoy constantly or repeatedly with petty irritation; bother

Choose the correct explanation without using a glossary: «to stimulate, to promote, to help to develop» is …

• to adopt
• to complete
• to foster
• to conduct

Choose the correct translation of the phrase: независимый аудитор

• a free accountant
• an independent accountant-auditor
• an independent specialist
• special body

Choose the correct translation of the phrase: обнаруживать, выявлять уклоняющихся от уплаты налогов

• to investigate evaders
• to locate evaders
• to find tax evasion
• to incorporate tax evaders

Choose the correct explanation without using a glossary: «integrity» is …

• mutual communion as among religious groups
• the process of using the intellect; thinking; cognition
• the quality or state of being of sound moral principle, uprightness, honesty and sincerity
• personal influence

Choose the correct explanation without using a glossary: «remaining after certain deductions or allowances have been made, as for expenses, weight of containers or waste materials, etc.» is …

• gross
• net
• positive
• negative

Choose the correct translation of the phrase: находить недочеты

• to find misstatements
• to seek evidence
• to form a conclusion
• to find faults

Choose the correct translation of the phrase: ответное действие

• counter-deal
• performance in response
• counter-performance
• back performance

Choose the correct explanation without using a glossary: «tier» is …

• a stingy person
• a temporary stoppage or interruption of work, production, traffic, service, etc.
• a very energetic person
• a row, or rank, of seats

Choose the correct translation of the phrase: уклонение от налоговых обязательств

• evasion of tax obligations
• tax liability
• double taxation
• preventing of tax obligations

Choose the correct explanation without using a glossary: «to accomplish» is …

• to be in agreement or harmony (with)
• to take into consideration; allow for
• to demand an explanation
• to do, succeed in doing, complete (a task, time or distance)

Choose the correct explanation without using a glossary: «increased means of accomplishing some purpose» is …

• pastime
• leverage
• voucher
• level

Choose the correct explanation without using a glossary: «considerable, strong, large; real, actual» is …

• efficient
• expressive
• succulent
• substantial

Choose the correct translation of the phrase: счет прибылей и убытков

• profit a loss account
• environmental audit
• administrative account
• cash balance

Choose the correct translation of the phrase: дипломированный частнопрактикующий бухгалтер

• well-qualified private accountant
• chartered practicing accountant
• well-educated public accountant
• chartered public accountant

Choose the correct explanation without using a glossary: «to subscribe or agree to, as by signature; to insure» is …

• to underwrite
• to undergo
• to underestimate
• to tempt

Choose the correct translation of the phrase: сдавать оборудование в аренду

• to hand in equipment
• to rent equipment
• to charge equipment
• to give equipment to rent

Choose the correct translation of the phrase: получить свидетельство практикующего аудитора

• to obtain a legal right to practice
• to obtain a practicing certificate
• to get an audit certificate
• to be entitled to

Choose the correct explanation without using a glossary: «to struggle for superiority (with someone) or enter into competition (for something)» is…

• to battle
• to vie
• to complete
• to eliminate

Choose the correct explanation without using a glossary: «in regard to each of two or more, in the order made» is …

• promptly
• respectively
• fully
• adversely

Choose the correct explanation without using a glossary: «indicating or occurring in the beginning» is …

• inherent
• comprehensive
• initial
• lucrative

Choose the correct translation of the phrase: иметь право

• to be entitled
• to have evidence
• to have legal allowance
• to be relevant

Choose the correct explanation without using a glossary: «to deny the existence or truth» is …

• to exclude
• to negate
• to negotiate
• to detect

Choose the correct explanation without using a glossary: «anxiety» is …

• any complex device or machine for a specific use
• a silly or mischievous act
• future event
• a state of being uneasy or worried about what may happen; concern about a possible
• lack of interest; unconcern; indifference

Choose the correct explanation without using a glossary: «compulsory» is …

• obligatory, required; compelling
• made more compact with pressure
• modern
• comprehensive

Choose the correct explanation without using a glossary: «to audit» is …

• to establish the truth of; verify
• to give by a decision of a law court or arbitrator
• to examine or check (accounts, claim, etc.)
• to become greater, increase

Choose the correct explanation without using a glossary: «deviation» is …

• evil or diabolic behavior
• sharp divergence from normal behavior; divergence from the official ideology, etc.
• a gift of real property by will
• something used to gain an artistic effect

Choose the correct explanation without using a glossary: «assumption» is …

• anything taking for granted; supposition; presumption
• calmness of the mind or emotion; tranquility
• the individual soul or ego
• anything owned that has exchange value

Choose the correct explanation without using a glossary: «violation» is …

• freshness, liveliness
• generous moral excellence; right action or thinking
• manner of regarding or considering something; judgment
• infringement or breach, as of a law, rule, right, etc.

Choose the correct translation of the phrase: предварительный анализ финансово-хозяйственной деятельности

• preliminary audit process
• preliminary analysis of financial activity
• preliminary analysis of figures
• preliminary analytical review

Choose the correct translation of the phrase: независимая проверка

• free accountant procedure
• correct accountant procedure
• independent accountant procedure
• independent auditing conclusion

Choose the correct explanation without using a glossary: «worry, anxiety, care» is …

• impact
• respect
• violation
• concern

Choose the correct translation of the phrase: единообразная ставка

• reduced rate
• sales rate
• flat rate
• common rate

Choose the correct explanation without using a glossary: «an object or end that one strives to attain; aim» is …

• an advice
• effectiveness
• an evidence
• a goal

Choose the correct explanation without using a glossary: «to remit» is …

• to minimize, to make light of
• to pay (money) as to settle an account
• to make appear less serious or offensive; excuse; extenuate
• to send (money) in payment