{"id":57,"date":"2024-04-16T13:46:16","date_gmt":"2024-04-16T10:46:16","guid":{"rendered":"https:\/\/sisu.ut.ee\/finance\/22-majandusarvestus-iii-test\/"},"modified":"2024-04-16T13:46:16","modified_gmt":"2024-04-16T10:46:16","slug":"22-majandusarvestus-iii-test","status":"publish","type":"page","link":"https:\/\/sisu.ut.ee\/finance\/22-majandusarvestus-iii-test\/","title":{"rendered":"22. Majandusarvestus III test"},"content":{"rendered":"<div id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam21\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/sisu.ut.ee\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-21\"><p><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\">Proovi lahendada eksamitestiga sarnast <b>enesekontrolli testi<\/b>. <\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\">Testis on k\u00fcmme k\u00fcsimust kuni 5 valikvastusega.<\/span><\/span><\/span><\/li>\n<li><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\">Igale k\u00fcsimusele on ainult \u00fcks \u00f5ige vastus.<\/span><\/span><\/span><\/li>\n<li><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\">\u00d5igesti vastatud k\u00fcsimuse eest saad 1 punkti, valesti vastatud k\u00fcsimuse eest 0 punkti.<\/span><\/span><\/span><\/li>\n<li><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\">Kui kogud v\u00e4hemalt 7 punkti, siis oled testi edukalt sooritanud. L\u00f5pueksami l\u00e4vend on samuti <b>70%<\/b>. <\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\"><b>Kui saavutad tulemuseks:<\/b><\/span><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\"><b>kaugelt \u00fcle 70%<\/b>, siis v\u00f5id selle programmi ka vahele j\u00e4tta. V\u00f5imalik, et see on liiga lihtne. <\/span><\/span><\/span><\/li>\n<li><span style=\"font-size: 14px;\"><span style=\"font-family: Arial,Helvetica,sans-serif;\"><span style=\"line-height: normal;\"><b>alla selle<\/b>, siis on, mida juurde \u00f5ppida<b>.<\/b> <b>Tutvu programmiga ja liitu <\/b><\/span><\/span><\/span><a href=\"https:\/\/majandus.ut.ee\/et\/sisu\/majandusarvestus-iii\" target=\"_blank\" rel=\"noopener\" data-url=\"https:\/\/majandus.ut.ee\/et\/majandusarvestus-iii\">SIIT.<\/a><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-21\" enctype=\"multipart\/form-data\">\n<div class=\"watu-question \" id=\"question-1\" style=\";\"><div id=\"questionWrap-1\" class=\"  watupro-required-204 watupro-question-id-204\">\n\t\t\t<div class=\"question-content\"><div>Osa\u00fchingu Pillerkaar osanik ja juhatuse liige Pille\u00a0 Pillerkaar s\u00f5itis Egiptusesse. Ta lasi reisib\u00fcrool reisiarve summas 500 eurot kirjutada osa\u00fchingu nimele. Osa\u00fchingu pangaarvelt tasuti\u00a0 reisi eest reisib\u00fcroole. Reis ei olnud seotud osa\u00fchingu tegevusega.<br>\r\n<br>\r\n<strong>Kuidas kajastas raamatupidaja selle kulutuse raamatupidamises ja millised maksud (arvutada eurosendi t\u00e4psusega) sellega kaasnesid?\u00a0<\/strong><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_1\" value=\"204\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType204\" class=\"answerTypeCnt1\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-204\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices204\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-204[]\" id=\"answer-id-841\" class=\"answer   answerof-204 \" value=\"841\"><label for=\"answer-id-841\" id=\"answer-label-841\" class=\" answer\"><span><p>a) Kulutus kajastati raamatupidamises l\u00e4hetuskuluna ning sellega ei kaasnenud mingeid makse<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-204[]\" id=\"answer-id-842\" class=\"answer   answerof-204 \" value=\"842\"><label for=\"answer-id-842\" id=\"answer-label-842\" class=\" answer\"><span><p>b) Kulutus kajastati raamatupidamises ettev\u00f5tlusega mitteseotud kuluna ning sellelt deklareeriti ja maksti tulumaksu 100 eurot<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-204[]\" id=\"answer-id-843\" class=\"answer   answerof-204 \" value=\"843\"><label for=\"answer-id-843\" id=\"answer-label-843\" class=\" answer\"><span><p>c) Kulutus kajastati raamatupidamises erisoodustusena ning sellelt deklareeriti ja maksti tulumaksu 125 eurot ja sotsiaalmaksu 206,25 eurot<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-204[]\" id=\"answer-id-844\" class=\"answer   answerof-204 \" value=\"844\"><label for=\"answer-id-844\" id=\"answer-label-844\" class=\" answer\"><span><p>d) Kulutus kajastati raamatupidamises ettev\u00f5tlusega mitteseotud kuluna ning sellelt deklareeriti ja maksti tulumaksu 125 eurot, sotsiaalmaksu 165 eurot<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-2\" style=\";\"><div id=\"questionWrap-2\" class=\"  watupro-required-201 watupro-question-id-201\">\n\t\t\t<div class=\"question-content\"><div><strong>Milline v\u00e4ide on t\u00f5ene?<\/strong><ol> \t<li>Omakapital p\u00f5hineb kahel sisendil: omanike poolt tehtud sissemaksed ja teenitud kasum.<\/li> \t<li>Omakapital on ettev\u00f5tte \u00f5iguslike omanike poolt ettev\u00f5tte k\u00e4sutusse antud ning ettev\u00f5tte majandustegevusega loodud kapital.<\/li><\/ol><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_2\" value=\"201\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType201\" class=\"answerTypeCnt2\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-201\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices201\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-201[]\" id=\"answer-id-829\" class=\"answer   answerof-201 \" value=\"829\"><label for=\"answer-id-829\" id=\"answer-label-829\" class=\" answer\"><span><p>a) Ainult esimene v\u00e4ide on t\u00f5ene<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-201[]\" id=\"answer-id-830\" class=\"answer   answerof-201 \" value=\"830\"><label for=\"answer-id-830\" id=\"answer-label-830\" class=\" answer\"><span><p>b) Ainult teine v\u00e4ide on t\u00f5ene<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-201[]\" id=\"answer-id-831\" class=\"answer   answerof-201 \" value=\"831\"><label for=\"answer-id-831\" id=\"answer-label-831\" class=\" answer\"><span><p>c) M\u00f5lemad v\u00e4ited on t\u00f5esed<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-201[]\" id=\"answer-id-832\" class=\"answer   answerof-201 \" value=\"832\"><label for=\"answer-id-832\" id=\"answer-label-832\" class=\" answer\"><span><p>d) Kumbki v\u00e4ide ei ole t\u00f5ene<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-3\" style=\";\"><div id=\"questionWrap-3\" class=\"  watupro-required-209 watupro-question-id-209\">\n\t\t\t<div class=\"question-content\"><div><strong>Lihtsat harmoonilist keskmist kasutatakse n\u00e4iteks:<\/strong><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_3\" value=\"209\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType209\" class=\"answerTypeCnt3\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-209\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices209\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-209[]\" id=\"answer-id-868\" class=\"answer   answerof-209 \" value=\"868\"><label for=\"answer-id-868\" id=\"answer-label-868\" class=\" answer\"><span><p>a) \u00a0loomuliku iibe arvutamiseks<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-209[]\" id=\"answer-id-869\" class=\"answer   answerof-209 \" value=\"869\"><label for=\"answer-id-869\" id=\"answer-label-869\" class=\" answer\"><span><p>b) \u00a0\u00fcli\u00f5pilase kaalutud keskhinde arvutamiseks<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-209[]\" id=\"answer-id-870\" class=\"answer   answerof-209 \" value=\"870\"><label for=\"answer-id-870\" id=\"answer-label-870\" class=\" answer\"><span><p>c)\u00a0 lahutuste arvu prognoosimiseks<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-209[]\" id=\"answer-id-871\" class=\"answer   answerof-209 \" value=\"871\"><label for=\"answer-id-871\" id=\"answer-label-871\" class=\" answer\"><span><p>d) keskmise saagikuse arvutamiseks<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-4\" style=\";\"><div id=\"questionWrap-4\" class=\"  watupro-required-202 watupro-question-id-202\">\n\t\t\t<div class=\"question-content\"><div><strong>Milline v\u00e4ide on t\u00f5ene?<\/strong><ol> \t<li>\u00dclekurssi kasutatakse, kui \u00e4ri\u00fchingul ei ole majandustulemused head ja juurdemakseid aktsiakapitali ei soovita teha.<\/li> \t<li>Aktsiate emiteerimisel \u00fcle nimiv\u00e4\u00e4rtuse saadud tasu ei v\u00f5i olla suurem aktsia nimiv\u00e4\u00e4rtusest.<\/li><\/ol><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_4\" value=\"202\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType202\" class=\"answerTypeCnt4\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-202\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices202\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-202[]\" id=\"answer-id-833\" class=\"answer   answerof-202 \" value=\"833\"><label for=\"answer-id-833\" id=\"answer-label-833\" class=\" answer\"><span><p>a) Ainult esimene v\u00e4ide on t\u00f5ene<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-202[]\" id=\"answer-id-834\" class=\"answer   answerof-202 \" value=\"834\"><label for=\"answer-id-834\" id=\"answer-label-834\" class=\" answer\"><span><p>b) Ainult teine v\u00e4ide on t\u00f5ene<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-202[]\" id=\"answer-id-835\" class=\"answer   answerof-202 \" value=\"835\"><label for=\"answer-id-835\" id=\"answer-label-835\" class=\" answer\"><span><p>c) M\u00f5lemad v\u00e4ited on t\u00f5esed<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-202[]\" id=\"answer-id-836\" class=\"answer   answerof-202 \" value=\"836\"><label for=\"answer-id-836\" id=\"answer-label-836\" class=\" answer\"><span><p>d) Kumbki v\u00e4ide ei ole t\u00f5ene<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-5\" style=\";\"><div id=\"questionWrap-5\" class=\"  watupro-required-205 watupro-question-id-205\">\n\t\t\t<div class=\"question-content\"><div>Osa\u00fching \u00c4puke teostas ostjatele v\u00e4ljastatud n\u00f5uete inventuuriseisuga 31.detsember. Inventuuri tulemusel selgus, et selle kuup\u00e4eva seisuga oli n\u00f5udeid kokku summas 120\u00a0000 eurot. N\u00f5ue endise t\u00f6\u00f6taja S. Pirnipuu vastu summas 10\u00a0000 eurot on juba 4 aastat vana ja kantud ebat\u00f5en\u00e4oliselt laekuvaks 2\u00a0 aastat tagasi. Aeg-ajalt on \u00fcritatud suhelda endise t\u00f6\u00f6tajaga, aga viimasel kahel aastal puudub igasugune suhtlus. S.Pirnipuu ei ela enam Eestis ning andmed tema uue elukoha kohta puuduvad.<br>\r\n<br>\r\nJuhatus otsustas kanda n\u00f5ude lootusetuks.<br>\r\n<br>\r\n<strong>Kuidas kajastab juhatuse otsuse raamatupidaja raamatupidamises ja kas ja milline maksukohustus sellega kaasneb?\u00a0<\/strong><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_5\" value=\"205\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType205\" class=\"answerTypeCnt5\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-205\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices205\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-205[]\" id=\"answer-id-845\" class=\"answer   answerof-205 \" value=\"845\"><label for=\"answer-id-845\" id=\"answer-label-845\" class=\" answer\"><span><p>a) Kanne raamatupidamises:<\/p><p>D Ebat\u00f5en\u00e4oliselt laekuvad arved \u2013 K N\u00f5uded ostjate vastu 10\u00a0000 eurot<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-205[]\" id=\"answer-id-846\" class=\"answer   answerof-205 \" value=\"846\"><label for=\"answer-id-846\" id=\"answer-label-846\" class=\" answer\"><span><p>b) Kanne raamatupidamises:<\/p><p>D Ebat\u00f5en\u00e4oliselt laekuvad arved \u2013 K Lootusetud n\u00f5uded\u00a0 10\u00a0000 eurot<\/p><p>D Lootusetud n\u00f5uded \u2013 K N\u00f5uded ostjate vastu\u00a0 10\u00a0000 eurot<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-205[]\" id=\"answer-id-847\" class=\"answer   answerof-205 \" value=\"847\"><label for=\"answer-id-847\" id=\"answer-label-847\" class=\" answer\"><span><p>c) Deklareerib TSD lisal erisoodustusena summas 10\u00a0000 eurot, millelt arvestatakse tulumaksu\u00a0 2\u00a0500 eurot ja sotsiaalmaksu summas 4\u00a0125 eurot<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-205[]\" id=\"answer-id-848\" class=\"answer   answerof-205 \" value=\"848\"><label for=\"answer-id-848\" id=\"answer-label-848\" class=\" answer\"><span><p>d) Ei deklareeri TSD lisadel, sest selle kohta on olemas raamatupidamise algdokument \u2013 juhatuse otsus<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-205[]\" id=\"answer-id-849\" class=\"answer   answerof-205 \" value=\"849\"><label for=\"answer-id-849\" id=\"answer-label-849\" class=\" answer\"><span><p>e) \u00a0Variandid b ja c<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-205[]\" id=\"answer-id-850\" class=\"answer   answerof-205 \" value=\"850\"><label for=\"answer-id-850\" id=\"answer-label-850\" class=\" answer\"><span><p>f) \u00a0Variandid b ja d<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-6\" style=\";\"><div id=\"questionWrap-6\" class=\"  watupro-required-210 watupro-question-id-210\">\n\t\t\t<div class=\"question-content\"><div><strong>Mis on diskonteerimine? See on:<\/strong><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_6\" value=\"210\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType210\" class=\"answerTypeCnt6\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-210\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices210\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-210[]\" id=\"answer-id-872\" class=\"answer   answerof-210 \" value=\"872\"><label for=\"answer-id-872\" id=\"answer-label-872\" class=\" answer\"><span><p>a) Rida v\u00f5rdsetes summades laekuvaid makseid teatud ajaperioodi jooksul<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-210[]\" id=\"answer-id-873\" class=\"answer   answerof-210 \" value=\"873\"><label for=\"answer-id-873\" id=\"answer-label-873\" class=\" answer\"><span><p>b) Intressim\u00e4\u00e4ra kasutamine raha n\u00fc\u00fcdisv\u00e4\u00e4rtuse arvutamiseks<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-210[]\" id=\"answer-id-874\" class=\"answer   answerof-210 \" value=\"874\"><label for=\"answer-id-874\" id=\"answer-label-874\" class=\" answer\"><span><p>c) Annuiteedi tulevase v\u00e4\u00e4rtuse arvutamine<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-210[]\" id=\"answer-id-875\" class=\"answer   answerof-210 \" value=\"875\"><label for=\"answer-id-875\" id=\"answer-label-875\" class=\" answer\"><span><p>d) Annuiteedi n\u00fc\u00fcdisv\u00e4\u00e4rtuse arvutamine<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-7\" style=\";\"><div id=\"questionWrap-7\" class=\"  watupro-required-208 watupro-question-id-208\">\n\t\t\t<div class=\"question-content\"><strong>Kirjendage novembrikuu majandustehingud.<\/strong>Osa\u00fching P\u00e4ike on k\u00e4ibemaksukohustuslane. Novembrikuus m\u00fc\u00fcs osa\u00fching kaupu Eestis summas 450\u00a0000 eurot\u00a0 (ilma k\u00e4ibemaksuta). Samuti eksporditi novembris kaupu (ilma k\u00e4ibamaksuta) summas\u00a0 170\u00a0000 eurot. Osa\u00fchingule laekus sel kuul\u00a0 v\u00e4ljastatud arvete alusel 510\u00a0000 eurot ja ettemaksetena (kauba l\u00e4hetamine toimub detsembrikuul) klientidelt 75\u00a0000 eurot\u00a0 (sh k\u00e4ibemaks).<br>\r\n<br>\r\n30. novembril sai osa\u00fching rendiarve rendileandjalt detsembrikuu rendi eest summas 1\u00a0920 eurot (sh k\u00e4ibemaks). Arve aktsepteeriti ja tasuti 30. novembril.<br>\r\n<br>\r\nErinevatelt tarnijatelt on novembris saadud arveid summas 72\u00a0000 eurot (sh k\u00e4ibemaks), milledest seisuga 30.november on tasumata arveid summas 14\u00a0400 eurot (sh k\u00e4ibemaks), kuid k\u00f5ik kaubad summas 60\u00a0000 eurot (sh k\u00e4ibemaks) ja teenused summas 12\u00a0000 eurot (sh k\u00e4ibemaks) on saadud.<br>\r\n<br>\r\nTehingute kirjendamiseks valige sobivad kontod allj\u00e4rgnevast kontoplaanist.<div class=\"question-choices\"><table class=\"question-choices watupro-matrix-droppable\" id=\"watuPROMatrixDroppable_208\"><tr><td class=\"watupro-matrix-left-cell\">Pank<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell859\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-0-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-0-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell859', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell859\" name=\"matrix-left-859\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">N\u00f5uded ostjate vastu<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell860\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-1-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-1-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell860', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell860\" name=\"matrix-left-860\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">Ettemaksed teenuste eest<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell861\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-2-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-2-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell861', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell861\" name=\"matrix-left-861\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">Soetatud kaup<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell862\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-3-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-3-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell862', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell862\" name=\"matrix-left-862\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">V\u00f5lad tarnijatele<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell863\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-4-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-4-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell863', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell863\" name=\"matrix-left-863\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">K\u00e4ibemaks<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell864\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-5-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-5-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell864', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell864\" name=\"matrix-left-864\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">Saadud ettemaksed<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell865\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-6-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-6-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell865', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell865\" name=\"matrix-left-865\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">M\u00fc\u00fcgitulu<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell866\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-7-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-7-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell866', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell866\" name=\"matrix-left-866\" value=\"\"><\/td><\/tr><tr><td class=\"watupro-matrix-left-cell\">Tegevuskulud<\/td>\n\t\t\t\t\t\t<td class=\"watupro-matrix-right-cell watuPRODroppable208\" id=\"watuPRODroppableCell867\"><div class=\"question-choices\"><div class=\"watupro-matrix-right\"><div id=\"watuproNMatrixSelection-8-0\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-0\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 0);return false;\">62 500<!--WTPMD5beaeea269484da8c263669826954925b--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-1\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-1\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 1);return false;\">14 400<!--WTPMD5509718fe402af262fa08d9184fd0b4c7--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-2\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-2\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 2);return false;\">90 180<!--WTPMD5524e49410f0278d73fb4bef57b3315ed--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-3\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-3\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 3);return false;\">50 000<!--WTPMD518c5114e50e5b06126be4faae99bf60d--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-4\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-4\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 4);return false;\">620 000<!--WTPMD51e0b8a9f016709e69159df8f9afff180--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-5\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-5\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 5);return false;\">200 000<!--WTPMD59e7d362521bf3becabb3078ae3571e40--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-6\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-6\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 6);return false;\">10 000<!--WTPMD503fca4da8c7ae8b1374f99c353e3087f--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-7\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-7\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 7);return false;\">1 600<!--WTPMD5ea4d585a6361d0e3794faddc04ecf539--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><div id=\"watuproNMatrixSelection-8-8\" class=\" watupro-matrix-draggable watupro-nmatrix-answer-8\" onclick=\"WatuPROINMatrix.sel(this, 'watuPRODroppableCell867', 8);return false;\">525 480<!--WTPMD517bb662a0a0d98b3055fa7e3d19924b3--><p class=\"watupro-nmatrix-unselect\">Unselect<\/p><\/div><\/div><\/div><input type=\"hidden\" class=\"answerof-208 watupro-nmatrix-answer-field\" id=\"field-watuPRODroppableCell867\" name=\"matrix-left-867\" value=\"\"><\/td><\/tr><\/table><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_7\" value=\"208\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType208\" class=\"answerTypeCnt7\" value=\"nmatrix\"><input type=\"hidden\" id=\"watupro-required-question-208\"><!-- end question-content--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-8\" style=\";\"><div id=\"questionWrap-8\" class=\"  watupro-required-206 watupro-question-id-206\">\n\t\t\t<div class=\"question-content\"><div><strong>Kui tegevusmaht suureneb, siis muutuvkulud:\u00a0<\/strong><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_8\" value=\"206\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType206\" class=\"answerTypeCnt8\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-206\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices206\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-206[]\" id=\"answer-id-851\" class=\"answer   answerof-206 \" value=\"851\"><label for=\"answer-id-851\" id=\"answer-label-851\" class=\" answer\"><span><p>a) \u00a0ei muutu toote\u00fchiku kohta ega ka kogusummas. \u00a0<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-206[]\" id=\"answer-id-852\" class=\"answer   answerof-206 \" value=\"852\"><label for=\"answer-id-852\" id=\"answer-label-852\" class=\" answer\"><span><p>b)\u00a0 toote\u00fchiku kohta ei muutu, kuid kogusummas suurenevad.<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-206[]\" id=\"answer-id-853\" class=\"answer   answerof-206 \" value=\"853\"><label for=\"answer-id-853\" id=\"answer-label-853\" class=\" answer\"><span><p>c)\u00a0 v\u00e4henevad nii toote\u00fchiku kohta kui ka kogusummas.\u00a0<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-206[]\" id=\"answer-id-854\" class=\"answer   answerof-206 \" value=\"854\"><label for=\"answer-id-854\" id=\"answer-label-854\" class=\" answer\"><span><p>d)\u00a0 toote\u00fchiku kohta ei muutu, kuid kogusummas v\u00e4henevad.<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-9\" style=\";\"><div id=\"questionWrap-9\" class=\"  watupro-required-203 watupro-question-id-203\">\n\t\t\t<div class=\"question-content\"><div><strong>Milline v\u00e4ide on t\u00f5ene?<\/strong><ol> \t<li>Rahavoogude aruanne koostatakse kassap\u00f5hiselt, arvesse v\u00f5etakse ainult need majandustehingud, mis m\u00f5jutasid rahaj\u00e4\u00e4ki.<\/li> \t<li>Rahavoogude kaudmeetodit rakendatakse \u00e4ritegevuse rahavoogude v\u00e4ljatoomisel, kuna finantseerimis- ja investeerimis\u00adtegevuste rahavood leitakse ainult otsemeetodil.<\/li><\/ol><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_9\" value=\"203\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType203\" class=\"answerTypeCnt9\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-203\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices203\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-203[]\" id=\"answer-id-837\" class=\"answer   answerof-203 \" value=\"837\"><label for=\"answer-id-837\" id=\"answer-label-837\" class=\" answer\"><span><p>a) Ainult esimene v\u00e4ide on t\u00f5ene<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-203[]\" id=\"answer-id-838\" class=\"answer   answerof-203 \" value=\"838\"><label for=\"answer-id-838\" id=\"answer-label-838\" class=\" answer\"><span><p>b) Ainult teine v\u00e4ide on t\u00f5ene<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-203[]\" id=\"answer-id-839\" class=\"answer   answerof-203 \" value=\"839\"><label for=\"answer-id-839\" id=\"answer-label-839\" class=\" answer\"><span><p>c) M\u00f5lemad v\u00e4ited on t\u00f5esed<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-203[]\" id=\"answer-id-840\" class=\"answer   answerof-203 \" value=\"840\"><label for=\"answer-id-840\" id=\"answer-label-840\" class=\" answer\"><span><p>d) Kumbki v\u00e4ide ei ole t\u00f5ene<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class=\"watu-question \" id=\"question-10\" style=\";\"><div id=\"questionWrap-10\" class=\"  watupro-required-207 watupro-question-id-207\">\n\t\t\t<div class=\"question-content\"><div><strong>Millega v\u00f5rdub kasumil\u00e4ve (<em>Break Even Point<\/em>) m\u00fc\u00fcgitulu? See v\u00f5rdub<\/strong><\/div><input type=\"hidden\" name=\"question_id[]\" id=\"qID_10\" value=\"207\" class=\"watupro-question-id\"><input type=\"hidden\" id=\"answerType207\" class=\"answerTypeCnt10\" value=\"radio\"><input type=\"hidden\" id=\"watupro-required-question-207\"><!-- end question-content--><\/div><div class=\"question-choices watupro-choices-columns \" id=\"questionChoices207\"><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-207[]\" id=\"answer-id-855\" class=\"answer   answerof-207 \" value=\"855\"><label for=\"answer-id-855\" id=\"answer-label-855\" class=\" answer\"><span><p>a) \u00e4rikasumiga<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-207[]\" id=\"answer-id-856\" class=\"answer   answerof-207 \" value=\"856\"><label for=\"answer-id-856\" id=\"answer-label-856\" class=\" answer\"><span><p>b) kogutulude summaga<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-207[]\" id=\"answer-id-857\" class=\"answer   answerof-207 \" value=\"857\"><label for=\"answer-id-857\" id=\"answer-label-857\" class=\" answer\"><span><p>c) kogukulude summaga<\/p><\/span><\/label><\/div><div class=\"watupro-question-choice  \" dir=\"auto\"><input type=\"radio\" name=\"answer-207[]\" id=\"answer-id-858\" class=\"answer   answerof-207 \" value=\"858\"><label for=\"answer-id-858\" id=\"answer-label-858\" class=\" answer\"><span><p>d) Mitte \u00fchegagi eeltoodud vastustest<\/p><\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style=\"display:none\" id=\"question-11\">\n\t<div class=\"question-content\">\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/sisu.ut.ee\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\">\u00a0Loading...\t<\/div>\n<\/div>\n\n<br>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons21\">\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; Previous\" onclick=\"WatuPRO.nextQuestion(event, 'previous');\"><\/div>\t\t  \t\t  \t\t   \n\t\t   \t  \t\t<div><input type=\"button\" name=\"action\" class=\"watupro-submit-button\" onclick=\"WatuPRO.submitResult(event)\" id=\"action-button\" value=\"Vaata tulemust\">\n\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t<input type=\"hidden\" name=\"quiz_id\" value=\"21\" id=\"watuPROExamID\">\n\t<input type=\"hidden\" name=\"start_time\" id=\"startTime\" value=\"2026-04-16 04:10:39\">\n\t<input type=\"hidden\" name=\"start_timestamp\" id=\"startTimeStamp\" value=\"1776312639\">\n\t<input type=\"hidden\" name=\"question_ids\" value=\"\">\n\t<input type=\"hidden\" name=\"watupro_questions\" value=\"204:841,842,843,844 | 201:829,830,831,832 | 209:868,869,870,871 | 202:833,834,835,836 | 205:845,846,847,848,849,850 | 210:872,873,874,875 | 208:859,860,861,862,863,864,865,866,867 | 206:851,852,853,854 | 203:837,838,839,840 | 207:855,856,857,858\">\n\t<input type=\"hidden\" name=\"no_ajax\" value=\"0\">\t\t\t<\/form>\n\t<p>\u00a0<\/p>\n<\/div>\n\n<script type=\"text\/javascript\">\n\/\/jQuery(document).ready(function(){\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \t\nvar question_ids = \"204,201,209,202,205,210,208,206,203,207\";\nWatuPROSettings[21] = {};\nWatuPRO.qArr = question_ids.split(',');\nWatuPRO.exam_id = 21;\t    \nWatuPRO.post_id = 57;\nWatuPRO.store_progress = 0;\nWatuPRO.curCatPage = 1;\nWatuPRO.requiredIDs=\"0,204,201,209,202,205,210,208,206,203,207\".split(\",\");\nWatuPRO.hAppID = \"0.19715600 1776301839\";\nvar url = \"https:\/\/sisu.ut.ee\/wp-content\/plugins\/watupro\/show_exam.php\";\nWatuPRO.examMode = 1;\nWatuPRO.siteURL=\"https:\/\/sisu.ut.ee\/finance\/wp-admin\/admin-ajax.php\";\nWatuPRO.emailIsNotRequired = 0;\nWatuPRO.perDecade = 10;\nWatuPROIntel.init(21);\nWatuPRO.inCategoryPages=1;});    \t \n<\/script>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-57","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/finance\/wp-json\/wp\/v2\/pages\/57","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/finance\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sisu.ut.ee\/finance\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/finance\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/finance\/wp-json\/wp\/v2\/comments?post=57"}],"version-history":[{"count":0,"href":"https:\/\/sisu.ut.ee\/finance\/wp-json\/wp\/v2\/pages\/57\/revisions"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/finance\/wp-json\/wp\/v2\/media?parent=57"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}