Test finansijski menadment

7/24/2019 Test finansijski menadment

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KOMISIJA ZA RAUNOVODSTVO I REVIZIJUBOSNE I HERCEGOVINE

ISPIT ZA STICANJE PROFESIONALNOG ZVANJACERTIFICIRANI RAUNOVOA

(ISPITNI TERMIN: MAJ 2012.GODINE)

PREDMET :POSLOVNO PRAVO I POREZI

I - TEST PITANJA

1) Potpuna odgovornost prvr!dnog dru"tva podra#u$%!va&!) "! #$%&' %"'$!*'! +! ,-/!,, "'%', -"&,/, %"3%$!4! &,/%5-' #$%&' 5!'6!/%

7) "! !5% "4-86$% , '+'4' %7!$,+, 4,! %$&,4'%'! "! , 6% '+ 5!'6!/! %4!6' '+$48'6' %#'$!*'(-"'%'*!4'9 "'%'*!4' '/' %46!')

) "! 4,! %$&,4'%'! 4,"-+,, %"3%$!4! "% '+%#! &,/%5-%3 %#'$!*5%3 5!'6!/!") "! "4-86$% %"3%$!4! +! #$%&, %7!$,+, &,/%5-% '%$'%

2) S$atra s! da %! prvr!dno dru"tvo st!'(o pravnu sposo)nost&!) "!% 5!"! &, %6!4#5' %74!, ' %6$4, %#'$!*5' !56 ' 5!"! #- 3! 7,+ 4'&,"7' %6'#!/'

%#'$!*'7) 64,-65% -'#! - #-"#5' 4,3'#6!4) "!% %"4;!$!&! 4$, #5-86', *'&, , %"/-5, %6$4"'6' %6!4") "!% 5!"! &, %6!4- 5%&' &, $48'% %74!"- %#'$!*5'< !5!6! "%#6!$/&, '+$%" '+ #-"#5%3 4,3'#64! %

-'#- %#'$!&! "4-86$!

=) Prn*p ogran+!n! odgovornost n!,! s! pr$%!n%vat a'o +(anov dru"tva sa ogran+!no$odgovorno",u don+ar don+'og dru"tva&

!) +!5/&-*, -3%$%4 5%&' 4,"$'! %3-%#6 7-"-,3 #!&!&! '/' 4'!&!&! "4-86$! "4-3% 4'$4,"%"4-86$-

7) +/%-%64 '&,7, 4'$4,"% "4- 8 6$% +! ,+!5%'6, '/' 4,$!4, '/&,$, '/' !5% #! '%$'% 4'$4,"%3"4- 8 6$! 4!#%/! ; - 5!% #! #%#6$,% '%$'% ! !*' 5!% "! 4'$4,"% "4- 8 6$% 5!% 4!$% /',, %#6%&'

) "%$,"- "4-86$% - %+''&- "! #- %7!$,+, 4,! %$&,4'%'! $,, %" +7'4! $4'&,"%#6' 6,5-, '#6!/, '%$',

") "%$,"- "4-86$% - #'6-!'&- "! &, 5--/'4!' 3-7'6!5 $,' %" +7'4! %#%$%3 5!'6!/! ' 4,+,4$' "4-86$!,) '86! % !$,",%3

>) Osnovn 'apta( otvor!nog don+'og dru"tva $o! s! pov!,at&!) %$' -/%+'!

7) '+ #4,"#6!$! "4-86$!) 4,6$!4!&, - "'%', "%#&,/'< &,'! '"%#'4!'< ! "4-86$%") '+ -5-%3 4'


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@) Varant pr!dstav(%a%u&!) 4'%4'6,6, "'%', 4'&, &'


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354 Prav(o pos(ovn! pan%! uprav! dru"tva podra#u$%!va&!) %&,- 4!"! -4!$, "4-86$! %" #64!, #5-86',

7) %&,- 4!"! -4!$, "4-86$! %" #64!, %"7%4! +! 4,$'+'&-) %&,- 4!"! -4!$, "4-86$! %" #64!, ,5#6,4%3 4,$'+%4!") 4!$'/% "%74, %#/%$, 4%#-"7,

364 (an uprav! prvr!dnog dru"tva-#vr"n dr!'tor $o! )t ra#r%!"!n dunost&!) #!% 5!" #, '#5!;- ,3!6'$' ?'!#'' 4,+-/6!6'

7) #!% 5%" "%5!+!, ,+!5%'6%#6' - 4!"-) 7,+ %#6%&!&! '5!5$%3 4!+/%3!") '#5/&-*$'% - #/-*!&- ,-'#-&!$!&! ?'!#'%3 /!!

374 Nad(!nost s'up"tn! don+'og dru"tva %! odr!0!na&!) #!% +!5%%

7) #!% #6!6-6%) +!5%%9 %#'$!*5' !56% ' #6!6-6%") %#'$!*5' !56% ' #6!6-6%

384 9n$a(n osnva+' 'apta( u don+'o$ dru"tvu s! utvr0u%!&!) %#'$!*5' !56%

7) #6!6-6%) #!% +!5%%") +!5%% ' #6!6-6%

3:4 Zapos(!n+'! don*! su don*!&!) 5%&, %3- #6'!6' #!% +!%#/,'' "'%'*5%3 "4-86$!

7) 4,"%$, "'%', +!%#/,'5! "'%'*5%3 "4-86$!) 5%&, #- '#/!,, % %#%$- "'$'",", +!%#/,''! 5!% $/!#''! 4,"%$'< "'%'!

") 5%&, 4,"#6!$/&!&- %64,'- 7'$8' +!%#/,''! "'%'*5%3 "4-86$!

3;4 O)v!#n*! 'ao vr%!donosn papr su&!) %#%$ +! 4'5-/&!&, 5!'6!/!

7) $4'&,"%%#' !'4' 5%&! #, %#'3-4!$! "-;'*5' 5!'6!/) %#%$ +! ?'!#'4!&, %$, ,'#'&, "'%'!") %#%$ +! %$,!&, %#%$%3 5!'6!/! - "'%'*5% "4-86$-

3


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II > ESEJI

1. Op"t! status st!+!n1 v(astt1 don*a otvor!nog don+'og dru"tva2 ogran+!n%a st*an%a dran%a?

O.@OVOR&A5'%!4#5% "4-86$% %;, #64'!6' #%#6$,, !5'&,9 # 6' "! +! $4'&,, %#&,"%$!&! #6,*,'< #%#6$,'

!) !5% "4-86$% '! 4,+,4$, 5%&, #, %3- 5%4'#6'6' +! %$, !&,, ' !5% '< 5%4'#6' +! %$! #6'!&!97) #6'!&! !5'&! 7,+ !5!", 5%&, #- - %6-%#6' /!,,9

$) #6'!&! !5'&! - %#6-5- 4'-", 4%"!&, ! %#%$- #-"#5, %"/-5, +! /!!&, "-3!!5'%!4#5% "4-86$- %" #64!, !5'%!4!9 !5% ,! "4-3%3 !*'! !/!6, '3) #6!6-#'< 4%&,!.

S%#6$,, !5'&, 5%&, !5'%!4#5% "4-86$% #6,5, "% '+%#! %" 10 %#%$%3 5!'6!/! "-;% &, "! 4%"!(%6-') - 4%5- %" &,", 3%"', %" "!! #6'!&!9 ! !5'&, 5%&, #6,5, 4,5% '+%#! %" 10 %" %#%$%35!'6!/! "-;% &, "! 4%"! (%6-') - 4%5- %" 64' 3%"', %" "!! #6'!&!.

O.OVAN%E& Z! 6!*! %"3%$%4 =0 7%"%$!9 +! %/%$'*! 1 ' "&,/%'*! 10 7%"%$!.

5? Po)ro%t! pravn! pos(%!d*! otvaran%a st!+a%nog postup'a&

O.@OVOR&!) 4,#6!&- %$/!86,&! #$'< %43!! - "4-86$-9

7) 4,#6!&- #$! %$/!86,&! +!#6-'5! ' 4%5-4'#6!9 !"$%5!6!9) 3!#, #, 4!*-'9") %6$!4! #, %$' 4!*- #! !+!5% "! &, "4-86$% - #6,*!&-9,) 4,#6!&, 4!"' %"%# 4!"''!9?) , %3- #, +!5/&-*'$!6' %$' %#/%$'93) +!5/&-*-&- #, %#/%$, 5&'3, ' %6$!4!&- #, %$, %#/%$, 5&'3,9

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Test finansijski menadment