RFET: PRACTICAL BASIS ACCOUNTING OF PROPERTY

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Uploaded: 10.12.2016
Content: Практические основы бухгалтерского учета имуще.zip (160,57 kB)

Description

PRACTICAL BASIS OF ACCOUNTING PROPERTY ORGANIZATION tests RFET

QUESTIONS differentiated offset
1. Responsibility for the safety of the values that are at the box office organization carries ...
a) a security guard;
b) the head of the accounting department;
c) a cashier.
2. How is the bank size limit?
a) individually for each organization;
b) The older the organization, the greater the limit;
c) For all organizations the same limit.
3. In the case of cash transactions head of signatures of persons authorized to sign cash documents, ...
a) shall be issued within three days;
b) made out to a paste;
c) are not executed.
4. Control over the conduct of the cash book 0310004 carries ...
a) the cashier;
b) the chief accountant;
c) The head of the organization.
5. The majority of payments are carried out on the territory of Russia ...
a) cash;
b) non-cash form.

6. To make the cash to the account, you need to issue an ad on a cash contribution. How filled with copies of announcements on payment in cash?
a) In one instance;
b) The two copies;
c) In triplicate.
7. In some cases, the bank can write off the money without recourse?
a) According to the decision of the court;
b) At the request of tax inspection for the payment of tax arrears;
c) At the request of tax inspection on payment of tax penalties and fines;
d) In all the above.
8. With whose permission the bank can write off the money from the escrow account?
a) The head of the organization;
b) the Head of the logistics department;
c) Only with the consent of the chief accountant.
9. How does the account in foreign currency transactions in the organizations?
a) The same as with the local exchange;
b) to create a special insurance fund, which limits foreign currency set.
... 10 - is the difference between the ruble value of the asset or liability denominated in a foreign currency at the date of execution of obligations on payment or the balance sheet date of the reporting period and the ruble value of these assets and liabilities at the date of adoption of the accounting records in the accounting period or the reporting date of the previous reporting period.
a) Standard difference;
b) Artificial difference;
c) Foreign exchange difference.
11. Under what conditions the property meets the criteria of belonging to the fixed assets is not included in their composition?
a) If it is bought at a discount of more than 21%;
b) If it is in stock manufacturing organization as a finished product.
12. What options include fixed assets classifying documents governing the accounting of fixed assets?
a) It contains several options;
b) Contain option 1;
c) do not contain options.
13. Classification of fixed assets by type is the basis of their ...
a) quarterly accounting;
b) Accounting;
c) The analytical accounting.



14. What is the unit of accounting of fixed assets?
a) ruble;
b) Inventory object;
c) The inventory card.
15. Who appointed the commission, the host plant and equipment?
a) The head of the organization;
b) the Chief Accountant;
c) State.
16. The main register of analytical accounting of fixed assets are ...
a) ruble;
b) inventory item;
c) the inventory card.
17. The accounting inventory card form in the inventory card file in which they are divided into groups ...
a) in the alphabetical order;
b) by type of fixed assets;
c) by the amount of money to them.
18. Do the following judgments correct?
A. All repairs are ongoing costs.
B. Reconstruction and modernization - to the capital.
a) True only A.
b) is true only B.
c) Both are true.
d) Both are wrong.
19. What should be done to repair the organization?
a) Force personnel of the organization;
b) Through the involvement of specialized organizations or individuals; c) Both ways.

ETC.............

Additional information

48. In what terms are planning and accounting of the finished product?
a) Natural;
b) Related-natural;
c) value;
d) All of the above.
49. Are the following statements correct?
A production plant and equipment - group of assets, which is involved in non-production sectors.
B. Under non-productive fixed assets refers to part of the property, which has been repeatedly used for the implementation of the statutory tasks of the subjects obschestvennoproizvodstvennyh relations
a) True only A.
b) is true only B.
c) Both are true.
d) Both are wrong.
50. How many fixed assets classification options contain documents governing the accounting of fixed assets?
a) None;
b) 1;
c) few.

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