Accounting and analysis of test failures

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Uploaded: 05.03.2012
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TEST №1
The accounting policies are:
1) property isolation, consistency in the application of accounting policies, inspection Flow rate;
2) property isolation, consistency in the application of accounting policies, inspection-FAD rules of accounting;
3) a system of knowledge regulatory framework governing accounting.

TEST №2
When you join the organization of a possible bankruptcy to another, stronger financially by-equipped organizations are:
1) connection and separation balance sheet;
2) connecting the balance;
3) the separation balance sheet;
4) periodic balance.


TEST №3
When an organization is under the explicit bankruptcy are:
1) the balance of the rehabilitated;
2) liquidation balance sheet;
3) periodic balance.

TEST №4
When an organization is not undergoing bankruptcy obvious are:
1) the balance of the rehabilitated;
2) liquidation balance sheet;
3) periodic balance.

TEST №5
The Office of the possible bankruptcy are:
1) connection and separation balance sheet;
2) connecting the balance;
3) the separation balance sheet;
4) periodic balance.


Task 2
TEST №1
By the bankruptcy procedures include:
1) observation, financial rehabilitation, external administration, bankruptcy proceedings;
2) observation, financial rehabilitation;
3) external control, bankruptcy proceedings.

TEST №2
Competitive mass liquidation balance is:
1) assets that can give real money the company;
2) All the assets of the company;
3) claims of creditors.

TEST №3
Goodwill represents:
1) the difference between the value of the business as a whole and the sum of all its individual components acti Islands;
2) the difference between the value of assets and liabilities of the enterprise;
3) the difference between the value of non-current and current assets.

TEST №4
Sanitation is:
1) The system of measures undertaken to prevent bankruptcy;
2) a system of measures undertaken to improve the solvency;
3) liquidity ratio of assets.

TEST №5
From the date of the introduction of monitoring procedures come the following consequences:
1) abolished the payment of dividends and other payments on equity securities;
2) carried out rehabilitation procedures;
3) bankruptcy proceedings are conducted.


Activity 3
TEST №1
Grouping the costs of the enterprise in the financial statements as follows:
1) costs of operating activities, selling and administrative expenses, and other costs;
2) the costs of operating activities, selling and administrative expenses, and other costs; extraordinary expenses;
3) regulated and unregulated expenses.

TEST №2
The settlement agreement may include the following conditions:
1) a delay or installment performance of obligations, assignment of rights of claim of the debtor;
2) the fulfillment of the obligations of the debtor by third parties, with discount debt stock exchange requirements;
3) all of the above conditions.

TEST №3
Upon the sale of the company in connection with the bankruptcy of the monetary obligations and mandatory board Ms debtor:
1) is not included in the enterprise;
2) are recorded as assets of the company;
3) are recorded as liabilities of the company.

TEST №4
The authorized capital can be used in case of:
1) failure in liquid assets of an enterprise;
2) insufficiency of funds of an enterprise;
3) is not used.

TEST №5
The funds remaining after payment of liabilities on liquidation are credited:
1) the authorized capital;
2) to the accounts of accounting of funds;
3) to the accounts of the account of calculations with the founders.


Task 4
TEST №1
The financial condition of the enterprise:
1) is the level of the balance of assets and capital organiza¬tsii, as well as the level of the effects of their use;
2) determined tselya¬mi, objects and subjects of

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