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RFEI accounting financial accounting issues 2100 hours
Uploaded: 10.10.2015
Content: Контрольная работа БФУ 2 100 вопросов.doc 483 kB
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1. Which of the following is not an intangible asset:
a) film;
b) the quality of the business organization´s staff;
c) production secrets (know-how).
2. LLC "Natasha" has an intangible asset - exclusive copyright in a computer program, the original value of 39,999 rubles. What should be taken into account depreciation in accounting:
a) on account 05;
b) account 04 or 05;
c) the intangible asset is not amortized and expensed immediately, since its value is less than 40 000 rubles.
3. The debit balance 08 th account, formed after the purchase of the entire enterprise and distribution of its assets and liabilities, means:
a) the discount on the price we got, acquiring the entire company;
b) the mark-up, which we received, acquiring the entire company;
c) means our profit on the transaction.
100. What is the sum of the limited value of the gift, which can give an individual legal entity:
a) 3000 rubles;
b) 5000 rubles;
c) are not limited.
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