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RFEI: Final exam "ACCOUNTING FINANCIAL TSS.
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FINAL EXAM RFEI "accounting (financial) statement" in 2010
SOLUTION 3 JOBS 2010:
1) JSC "Art Print" - filled the table of 20 indicators + scheme Aksenov in Excel
2) Company "Ornament" - Balance at 31 December 2010 Table of + 10 indicators
3) Test 50 questions - 50 response in the form of the table
The first 7 questions of the Test:
1. The Law "On Accounting" does not apply to:
a) individual entrepreneurs;
b) all the organizations on the territory of Russia;
c) the representation of foreign companies, unless otherwise provided by international treaty of Russia;
d) branches of foreign companies.
2. Who is responsible for the organization of accounting in the enterprise?
a) shareholders and founders;
b) the head;
c) the Chief Accountant;
d) economist.
3. The system of indicators, which reflect the property and financial position of the organization at the balance sheet date, and the financial results of its operations for the reporting period - is:
a) financial statements;
b) statistical reporting;
c) settlement and payroll;
d) tax return.
4. The financial statements shall be signed by:
a) the chief accountant (accountant) organization or a specialized organization, the leading accounting;
b) the auditor;
c) The head of the organization;
d) tax inspector.
5. The accounting year for all organizations is:
a) the calendar year - the first Monday of January to the last working day inclusive;
b) the period, which sets the head of the organization;
c) the calendar year - from the date of registration;
d) the calendar year - from January 1 to December 31 inclusive.
6. Quarterly financial statements are presented:
a) within 30 days after the end of the quarter;
b) prior to the first day of the second month of the reporting period;
c) on the last day of the quarter;
d) at the end of the quarter.
7. Article annual financial statements should always be supported by:
a) inquiries about balances, drawn up on the basis of accounting records;
b) the results of the inventory of property and financial obligations;
c) the auditor's report;
d) material and responsible persons.
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