[{"question":"Hodnota opotrebenia dlhodob\u00e9ho majetku za rok v pe\u0148a\u017enom vyjadren\u00ed sa naz\u00fdva:","answers":["opr\u00e1vka","odpo\u010det","da\u0148","odpis"],"correct":"odpis","order":"1"},{"question":"Odpisy plnia tieto funkcie:","answers":["kalkula\u010dn\u00fa, reproduk\u010dn\u00fa, da\u0148ov\u00fa funkciu","n\u00e1vratn\u00fa, reproduk\u010dn\u00fa, da\u0148ov\u00fa funkciu","n\u00e1vratn\u00fa, rozpo\u010dtov\u00fa, da\u0148ov\u00fa funkciu","kalkula\u010dn\u00fa, reproduk\u010dn\u00fa, rozpo\u010dtov\u00fa funkciu"],"correct":"kalkula\u010dn\u00fa, reproduk\u010dn\u00fa, da\u0148ov\u00fa funkciu","order":"2"},{"question":"Podnik odpisuje svoj dlhodob\u00fd majetok na z\u00e1klade:","answers":["dodacieho listu","odpisov\u00e9ho pl\u00e1nu","protokolu o zaraden\u00ed majetku do u\u017e\u00edvania","fakt\u00fary"],"correct":"odpisov\u00e9ho pl\u00e1nu","order":"3"},{"question":"Odpisy m\u00f4\u017eu by\u0165:","answers":["akt\u00edvne a pas\u00edvne","akt\u00edvne a \u00fa\u010dtovn\u00e9","pas\u00edvne a da\u0148ov\u00e9","\u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9"],"correct":"\u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9","order":"4"},{"question":"Majetok sa v\u017edy odpisuje len do v\u00fd\u0161ky:","answers":["zostatkovej ceny","ceny majetku bez n\u00e1kladov na obstaranie","vstupnej ceny","ceny technick\u00e9ho zhodnotenia"],"correct":"vstupnej ceny","order":"5"},{"question":"Horn\u00fa hranicu odpisov, ktor\u00e9 sa m\u00f4\u017eu uzna\u0165 ako n\u00e1klad na dosiahnutie a udr\u017eanie pr\u00edjmov podnikate\u013ea ur\u010duj\u00fa:","answers":["da\u0148ov\u00e9 odpisy","akt\u00edvne odpisy","pas\u00edvne odpisy","\u00fa\u010dtovn\u00e9 odpisy"],"correct":"da\u0148ov\u00e9 odpisy","order":"6"},{"question":"Kumulovan\u00e9 odpisy od za\u010diatku pou\u017e\u00edvania dlhodob\u00e9ho majetku sa ozna\u010duj\u00fa ako:","answers":["odpo\u010det","opr\u00e1vky","opravenie","rezervy"],"correct":"opr\u00e1vky","order":"7"},{"question":"Ktor\u00fd z uveden\u00fdch druhov majetku nie je vyl\u00fa\u010den\u00fd z odpisovania?","answers":["pozemky","umeleck\u00e9 diela","dopravn\u00e9 prostriedky","povrchov\u00e9 a pozemn\u00e9 vody"],"correct":"dopravn\u00e9 prostriedky","order":"8"},{"question":"Met\u00f3da odpisovania sa po\u010das doby odpisovania konkr\u00e9tneho majetku:","answers":["m\u00f4\u017ee zmeni\u0165 len raz","nem\u00f4\u017ee sa zmeni\u0165","m\u00f4\u017ee sa meni\u0165 ka\u017ed\u00fd rok","m\u00f4\u017ee sa zmeni\u0165 ka\u017ed\u00fd mesiac"],"correct":"nem\u00f4\u017ee sa zmeni\u0165","order":"9"},{"question":"Vypo\u010d\u00edtan\u00fd ro\u010dn\u00fd odpis","answers":["sa nezaokr\u00fah\u013euje","zaokr\u00fah\u013euje na cel\u00e9 eur\u00e1 nadol","zaokr\u00fah\u013euje na cel\u00e9 eur\u00e1 nahor","zaokr\u00fah\u013euje na cel\u00e9 desiatky eur nadol"],"correct":"zaokr\u00fah\u013euje na cel\u00e9 eur\u00e1 nahor","order":"10"}]