Basis of accounting - dif. standings. 50 GPs. RFEI

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Basis of accounting - dif. standings. 50 GPs. RFEI

Fundamentals of Accounting. The differentiated offset. 50 questions.

Work RFET 2016. Made to 5 (excellent).

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1. Shoe factory "Athlete" is engaged in sewing of sports shoes. Over the past month
accountant accrued salaries, the total of which amounted to
600000 rubles. And, as expected, the calculated insurance premiums to the Pension Fund,
The social insurance Fund, compulsory medical insurance Funds, and
insurance fees on compulsory insurance from accidents on manufacture
and occupational diseases (the rate of 0.8%). What amount due on the salary
(insurance premiums)and which line in the balance reflects the accountant, if we assume that
balance is necessary to fill this day?
a)208800 rubles, "provisions for contingencies";
b)the balance of the line will not be filled, this operation will affect only after the payment of wages;
in)208800 rubles,"accounts payable".

2. This week in the print shop "Print" the fire occurred, in which
affected premises and printing equipment. However, it turned out that printing
there is money for recovery. Which line in the balance typography reflects the size
amount of money that can be spent on its repair?
a)"Reserve capital", as in this line are recorded balance reserved
money for unforeseen situations;
b)"Inventories", as in this line reflects the amount of reserves created on a case
emergencies;
C)"income-bearing investments in tangible assets", as printing in the near
the future again will generate income.

3. Your brother and his friends decided to open JSC "My family", but realizes that
the initial contribution to the authorized capital is not enough for him 2,500 rubles, and
offers you to add this amount. He doesn´t want to take the money you borrowed,
and wants you to work with him. You thought about it and agreed. Who are you
be in this company?
a)an employee, because you make less money than your brother;
b)a shareholder, because the shareholder can be any person;
C)the founder, because you make the first contribution and help
the enterprise to begin its work.

36. Firm "Myth" at the end of the second quarter got
loss from operating activities in the amount of 137980 rubles.
Where to write that amount?
a)debit half 91 account;
b)debit half of ´ 99 account;
C)credit half of the 90th account.

42. Organization "Present" I bought a LCD monitor 19350 rubles.
Whether the chief accountant its value immediately write off the costs?
a)you can, if it is provided by the accounting policy of the organization;
b);
C)if it is not contrary to the Charter of the organization.

50. Accountant of the organization "Monica" received a Bank statement for the April 10, 2011.
Arriving at the organization, he decided to check whether all entries in the statement the operator did
true. For this, he took a statement attached to it the documents and began to check.
For this day on the current account occurred the following operations: cut cash
salary (834000 rubles), payment received from customers for the goods (21350 rubles),
deposited money (4700 rubles) and paid telephone services
(7100 roubles). Help the accountant to calculate how much money must remain in the account
organization , considering that the opening balance was equal to 1200000 roubles?
a)384950 rubles;
b)363600 rubles;
c)1200000 rubles

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