Question 1: How should do business organization in a situation where its address entered goods, pre-looking terms of the contract?
1) return the goods to the supplier;
2) return the goods to the supplier or take it for safekeeping if incoming goods is soon-portya¬schimsya;
3) to sell the goods at a price that is usually in the comparable ob¬stoyatelstvah applied to similar products, posta¬viv notify the supplier;
4) to take account of such goods on off-balance sheet account 002 "To¬varno and materials adopted by the governmental response-storage" and inform the supplier;
5) All the answers are correct.
Question 2. In trade documents for shipping and selling goods podrazde¬lyayutsya the following groups:
1) commercial (trade);
2) design and transport;
3) commercial (trade), settlement and transport;
4) commercial (trade), settlement, transport and pre¬tenzionnye;
5) For ambitious and transport.
Question 3. In recognition of sales (revenues) of goods "to pay" admits:
1) invoice to the buyer;
2) transfer of settlement funds to the account of the trade organization or in cash;
3) receipt of the advance payment from the buyer;
4) an invoice or receipt to the buyer guarantee him on payment of shipped goods to his address and nimae¬moy-trading firm to the account off-balance account 008 "Guarantees received".
5) All the answers are correct.
Question 4: Is it permissible to bring in inventories information on the balances of goods from the words of the Ma-ter responsible persons or accounting data without checking their actual presence?
1) the words of the person in charge of the material and bring in inven¬tarizatsionnye inventory information on balances of goods is impossible, as each of them the organization has signed a contract on a full liability. At the same time ot¬razhat residues in these inventories of goods, confirmed by accounting data (without checking their actual presence) mozh¬no. This provision is valid provided that the accountant pod¬gotovivshy such information has not been verified professio¬nalnogo accountant;
2) the words of the person in charge of the material and allowed vno¬sit in inventories information on the balances of goods provided that the person has no criminal record;
3) The specified procedure may take place, if at rezulta¬tam testing business qualities of the material and lime otvetstven¬nogo inventory commission has established its high professional quality;
5) Answer 1) and 3).
Question 5. Which account keeps records net profit of previous years?
1) in the account "Retained earnings (loss)";
2) in the account "Sales";
3) in the account "Gains and losses";
4) on all accounts;
5) there is no right answer.
Question 1. When posting of the goods received from the supplier, the company revealed its torgo¬voy under-Stachy. How is this fact reflected in the account of the organization?
1) debit 60 "Settlements with suppliers and contractors", subaccount "Settlements on claims". Credit Account 94 "Nedosta¬chi and loss from damage of values";
2) the debit account 60 "Payments to suppliers and contractors", subaccount "Settlements on claims". Credit Account 41 "Goods" subaccount 1 "Product is in stock";
3) the debit account 76 "Settlements with various debtors and kreditora¬mi", subaccount 2 «Calculations under claims." Credit Account 94 "Ne¬dostachi and loss from damage of values";
4) debit 76 "Settlements with various debtors and creditors