[{"question":"Z\u00e1kladnom dane z pr\u00edjmov PO je:","answers":["kladn\u00fd rozdiel medzi zdanite\u013en\u00fdmi pr\u00edjmami a da\u0148ov\u00fdmi v\u00fddavkami","z\u00e1porn\u00fd rozdiel medzi zdanite\u013en\u00fdmi pr\u00edjmami a zdanite\u013en\u00fdmi v\u00fddavkami","podiel zdanite\u013en\u00fdch pr\u00edjmov a da\u0148ov\u00fdch v\u00fddavkov","s\u00fa\u010din zdanite\u013en\u00fdch pr\u00edjmov a da\u0148ov\u00fdch v\u00fddavkov"],"correct":"kladn\u00fd rozdiel medzi zdanite\u013en\u00fdmi pr\u00edjmami a da\u0148ov\u00fdmi v\u00fddavkami","order":"1"},{"question":"Da\u0148ovou stratou PO je:","answers":["kladn\u00fd rozdiel medzi zdanite\u013en\u00fdmi pr\u00edjmami a da\u0148ov\u00fdmi v\u00fddavkami","z\u00e1porn\u00fd rozdiel medzi zdanite\u013en\u00fdmi pr\u00edjmami a zdanite\u013en\u00fdmi v\u00fddavkami","podiel zdanite\u013en\u00fdch pr\u00edjmov a da\u0148ov\u00fdch v\u00fddavkov","s\u00fa\u010din zdanite\u013en\u00fdch pr\u00edjmov a da\u0148ov\u00fdch v\u00fddavkov"],"correct":"z\u00e1porn\u00fd rozdiel medzi zdanite\u013en\u00fdmi pr\u00edjmami a zdanite\u013en\u00fdmi v\u00fddavkami","order":"2"},{"question":"Da\u0148ovn\u00edci dane z pr\u00edjmov PO, ktor\u00ed ved\u00fa jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo vych\u00e1dzaj\u00fa pri vy\u010d\u00edslen\u00ed z\u00e1kladu dane z porovn\u00e1vania:","answers":["tr\u017eieb a n\u00e1kladov","tr\u017eieb a v\u00fddavkov","pr\u00edjmov a da\u0148ov\u00fdch v\u00fddavkov","pr\u00edjmov a n\u00e1kladov"],"correct":"pr\u00edjmov a da\u0148ov\u00fdch v\u00fddavkov","order":"3"},{"question":"Da\u0148ovn\u00edci dane z pr\u00edjmov PO, ktor\u00ed ved\u00fa podvojn\u00e9 \u00fa\u010dtovn\u00edctvo vych\u00e1dzaj\u00fa pri vy\u010d\u00edslen\u00ed z\u00e1kladu dane z rozdielu medzi:","answers":["tr\u017ebami a n\u00e1kladmi","tr\u017ebami a v\u00fddavkami","pr\u00edjmami a da\u0148ov\u00fdmi v\u00fddavkami","dosiahnut\u00fdmi v\u00fdnosmi a n\u00e1kladmi"],"correct":"dosiahnut\u00fdmi v\u00fdnosmi a n\u00e1kladmi","order":"4"},{"question":"Ktor\u00e1 z uveden\u00fdch polo\u017eiek nepatr\u00ed medzi pripo\u010ditate\u013en\u00e9 polo\u017eky, ktor\u00e9 upravuj\u00fa v\u00fdsledok hospod\u00e1renia?","answers":["\u00faroky z ome\u0161kania","v\u00fdnosy z cirkevn\u00fdch \u00fakonov","vyfakturovan\u00e9 zmluvn\u00e9 pokuty","pr\u00edjmy osloboden\u00e9 od dane"],"correct":"pr\u00edjmy osloboden\u00e9 od dane","order":"5"},{"question":"Ktor\u00e1 z uveden\u00fdch polo\u017eiek nepatr\u00ed medzi pripo\u010ditate\u013en\u00e9 polo\u017eky, ktor\u00e9 upravuj\u00fa v\u00fdsledok hospod\u00e1renia?","answers":["pr\u00edjmy, ktor\u00e9 boli zdanen\u00e9 v priebehu zda\u0148ovacieho obdobia","polo\u017eky upravuj\u00face z\u00e1klad dane da\u0148ovn\u00edka pri vstupe do likvid\u00e1cie","vyfakturovan\u00e9 zmluvn\u00e9 pokuty","rozdiel o ktor\u00fd \u00fa\u010dtovn\u00e9 odpisy prevy\u0161uj\u00fa da\u0148ov\u00e9 odpisy"],"correct":"pr\u00edjmy, ktor\u00e9 boli zdanen\u00e9 v priebehu zda\u0148ovacieho obdobia","order":"6"},{"question":"Ktor\u00e1 z uveden\u00fdch polo\u017eiek nepatr\u00ed medzi odpo\u010ditate\u013en\u00e9 polo\u017eky, ktor\u00e9 upravuj\u00fa v\u00fdsledok hospod\u00e1rena?","answers":["v\u00fdnosy, ktor\u00e9 nie s\u00fa predmetom dane","v\u00fdnosy, ktor\u00e9 s\u00fa osloboden\u00e9 od dane","v\u00fdnosy, ktor\u00e9 boli zdanen\u00e9 v priebehu zda\u0148ovacieho obdobia","vyfakturovan\u00e9 zmluvn\u00e9 pokuty"],"correct":"vyfakturovan\u00e9 zmluvn\u00e9 pokuty","order":"7"},{"question":"Z\u00e1klad dane alebo da\u0148ov\u00e1 strata sa zaokruh\u013euj\u00fa na:","answers":["eur\u00e1 smerom nadol","eur\u00e1 smerom nahor","eurocenty smerom nahor","eurocenty smerom nadol"],"correct":"eurocenty smerom nadol","order":"8"},{"question":"FO a PO m\u00f4\u017eu odpo\u010d\u00edta\u0165 ka\u017ed\u00fa da\u0148ov\u00fa stratu od z\u00e1kladu dane a to v priebehu najviac:","answers":["piatich zda\u0148ovac\u00edch obdob\u00ed","\u0161iestich zda\u0148ovac\u00edch obdob\u00ed","siedmich zda\u0148ovac\u00edch obdob\u00ed","\u00f4smich zda\u0148ovac\u00edch obdob\u00ed"],"correct":"siedmich zda\u0148ovac\u00edch obdob\u00ed","order":"9"},{"question":"Ktor\u00e1 z uveden\u00fdch polo\u017eiek nepatr\u00ed medzi odpo\u010ditate\u013en\u00e9 polo\u017eky, ktor\u00e9 upravuj\u00fa v\u00fdsledok hospod\u00e1rena?","answers":["rozdiel o ktor\u00fd da\u0148ov\u00e9 odpisy prevy\u0161uj\u00fa \u00fa\u010dtovn\u00e9 odpisy","rozdiel o ktor\u00fd \u00fa\u010dtovn\u00e9 odpisy prevy\u0161uj\u00fa da\u0148ov\u00e9 odpisy","v\u00fdnosy, ktor\u00e9 boli zdanen\u00e9 v priebehu zda\u0148ovacieho obdobia","do\u010dasne nezdanite\u013en\u00fd v\u00fdnos"],"correct":"rozdiel o ktor\u00fd \u00fa\u010dtovn\u00e9 odpisy prevy\u0161uj\u00fa da\u0148ov\u00e9 odpisy","order":"10"}]