Стажировка IQT зима 2023 - весна 2024

Тестовое задание

Время на заполнение ответов - 1 час
Отвечайте на вопросы максимально развернуто, чтобы можно было проследить логику ответа.
Отвечайте самостоятельно, без помощи других людей и без использования инернета
Numerical Thinking
Вопрос 1. Стоимость звонков составляет $0.99 за минуту плюс $0.44 комиссия за подключение. Если один человек сделал два трехминутных звонка и один звонок продолжительностью 6 минут, сколько он должен заплатить за звонки?
Вопрос 2. Если 10 человек могут сделать работу за 5 дней, при этом работая 2 часа в день, за какое время 2 человека выполнят тот же объем работы при условии, что они будут работать 5 часов в день?
Вопрос 3. Григорий зашел в супермаркет купить фруктов.
В специальном предложении было три варианта:
1) Десять виноградин и пять клубник: 70 центов (экономия 10 центов);
2) Десять клубник и десять абрикосов: 2 доллара (экономия 40 центов);
3) 30 виноградин: 100 центов (экономия 20 центов).

Какова будет полная стоимость одной виноградины, одной клубники и одного абрикоса по обычной цене (без специальных предложений)?
Вопрос 4. Перед Вами есть три мешка, они все обозначены неправильно. В одном – яблоки, в другом – апельсины, в третьем – смесь яблок и апельсинов. У Вас есть несколько попыток взять один фрукт из мешка.
За одну попытку Вы можете взять из любого мешка по Вашему выбору «вслепую» один фрукт и, соответственно, увидеть его.
Какое минимальное количество попыток Вам нужно, чтобы правильно определить, что находится в каждом мешке? Каким образом?
Вопрос 5. Сколько земли с точностью до кубического сантиметра находится в яме размером 3 м х 2 м х 2 м?
English Language
Read the text below.
For each question 1 to 5, mark one answer
Company ABC, a public limited company, builds, develops and operates airports. During the financial year ended 31 December 2016 a section of an airport collapsed and several people were hurt. The accident resulted in the terminal closure and legal action against the ABC. When the financial statements for the year ended 31 December 2016 were being prepared, the investigation into the accident and the reconstruction of the section of the airport damaged were still in progress and no legal action had yet been brought in connection with the accident. The expert report that was to be presented to the civil courts in order to determine the cause of the accident and to assess the respective responsibilities of the various parties involved, was expected in 2017.

Financial damages arising related to the additional costs and operating losses relating to the unavailability of the building. The nature and extent of the damages, and the details of any compensation payments had yet to be established. The directors of ABC felt at present, there was no requirement to record the impact of the accident in the financial statements.

Compensation agreements had been arranged with the victims, and these claims were all covered by ABC insurance policy. In each case, compensation paid by the insurance company was subject to a waiver of any judicial proceedings against ABC and its insurers. If any compensation is eventually payable to the third parties, this is expected to be covered by the insurance policies.

Company ABC was one of the three shareholders in a regional airport DEF. As at 31 December 2016, the majority shareholder held 60.1% of voting shares, the second shareholder held 20% of the voting shares and Company ABC held 19.9% of the voting shares. The board of directors consisted of ten members. The majority shareholder was represented by six of the board members, while ABC and the other shareholder were represented by two members each. A shareholders’ agreement stated that certain board and shareholder resolutions required either unanimous or majority decision. There is no indication that the majority shareholder and the other shareholders act together in a common way. During the financial year, ABC had provided DEF with maintenance and technical services and had sold the entity a software license for $3 million. Additionally, ABC had sent a team of management experts to give business advice to the board of DEF. ABC didn’t account for its investment in DEF as an associate, because of lack of significant influence over the entity. ABC felt that the majority owner of DEF used its influence as the parent to control and govern its subsidiary.
1. Reconstruction of the airport was competed in 2016.
2. Company ABC hadn’t calculated the financial damages resulted from the accident yet.
3. Expenditures were expected to be fully covered by the ABC’s insurance policy.
4. Airport DEF has ten shareholders.
5. Company ABC treats Airport DEF as an associate in its financial statements.
Choose the word or phrase which best completes each sentence.
For questions 6 to 15, mark one answer 
6. When pulled out in front of him, Denis did well not to _____ control of her bicycle.
7. Pavel can’t find his keys anywhere. He _____ have left them at home.
8. Alesia _____ her new car for three months now.
9. Anyone _____ after the start of the training isn’t allowed in until the break time.
10. What differences are there _____ the vacation spent by the see and the vacation spent in mountains.
11. While our tea _____, Julia _____ Maxim her sad story that impressed him _____.
12. There is no point _____ to Olga. She is _____ last woman in the world _____ by such things.
13. Iryna _____ her seats beforehand if she wants to go to Poland on Christmas.
14. Katya only wants _____ little sugar in her tea, please.
15. Kristina is flying to Moscow _____ 15 December.
Choose the word or phrase which best completes each sentence.
1. Which of the following user groups need the most detailed financial information compared to the others:
2. An asset is:
3. Anna started a taxi business by transferring her car, worth $5,000, into the business. What accounting record should be used to record this transaction?
4. The Company values inventory using weighted average cost method
At 1 September 2017, there were 60 units in inventory valued at $12 each. On 8 September 40 units were purchased for $15 each, and a further 50 units were purchased for $18 each on 14 September. On 21 September 75 units were sold for $1,200. What is the value of closing inventory at 30 September 2017?
5. Which of the below statements are true? (two options)
6. Who issues International Financial Reporting Standards?
7. Which of the following isn’t a benefit of providing credit to customers?
8. Which of the following best explains the purpose of an aged receivables analysis?
9. Which of the following will be classified as non-current asset for a dealer in computer equipment? (two options)
10. A car was purchased for $12,000 on 1 April 20X1 and has been depreciated at 20% each year straight-line, assuming no residual value.
The Company policy is to charge a full year’s depreciation in the year of purchase and no depreciation in the year of sale. The car was sold on 1 April 20X4 for an agreed figure of $5,000.
What was the profit or loss on the disposal of the vehicle?
11. The reducing balance method of depreciating non-current assets is more appropriate than the straight-line method when:
12. Which of the following are documents issued by the customer in a transaction rather than the supplier?
13. The formula for calculating the rate of inventory turnover is:
14.  The following information is provided about the transactions of Liza, a sole trader who does not keep proper accounting records:
Opening inventory - $77,000
Closing inventory - $84,000
Purchases - $763,000
Gross profit margin – 30%
Based on the information, what is Razil’s sales revenue for the year?
15. An intangible asset is:
Команда IQT работает в Беларуси с 2010 года и до 7 августа 2022 года являлась частью международной сети фирм PricewaterhouseCoopers