TERZA PROVA DI ECONOMIA AZIENDALE – CLASSE 5° B – 26/03/2013 Cognome....................................................................Nome.................................................. Il candidato risponda alle domande senza superare lo spazio indicato: 1) Spiegare il concetto aziendale di sopravvenienza attiva e passiva. ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ 2) Illustrare le procedure gestionali volte al disinvestimento dei crediti circolanti non cambiari. ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ 3) Illustrare le differenze sostanziali tra il “conto corrente ordinario” e il “conto corrente bancario”. ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ 4) Spiegare, mediante opportuno esempio, il significato di costo deducibile e indeducibile. ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________ ________________________________________________________________________________