Итоговый экзамен РФЭИ Бухгалтерский финансовый учет 100

The final exam "Accounting Financial Accounting". 100 questions. 2010.

Answers to 100 questions, in view of the scan exam sheet.

The first 3 questions:

1.Firma "Oblivion" has been organizing corporate banquets, receptions and catering

(Restaurant service in the offices). February 20, 2011 the Company appealed manager

organization "Nymph" to organize a reception for the Day of Defender of the Fatherland. In the same day

"Nymph" transferred to the account of the company "Oblivion" advance payment of 6,000 rubles. To

Is the cashier of the company "Oblivion" to celebrate this entry in the cash book?

a) Yes, as in the cash book should be noted, any cash flows;

b) No, because, the sum is an advance, and it will mark the cashier in the cash book after

full board buffet;

c) Yes, only in the event that this flow of money will be drawn from the

the use of cash registers;

d) no such receipts are not recorded in the cash book, they appear in other documents.

2. The company "Thumbelina" she acquired the necessary materials for production. What document will be

basis to reflect the operations of initial recognition "incoming" VAT (60 Credit - Debit 19)?

a) the payment order;

b) the invoice;

c) the act of acceptance of materials;

g) bill.

3. LLC "Lesoprom", is engaged in manufacturing of parquet pine in the Crimea, Rospatent registered designation of origin "Crimean parquet." Can a company to sell the intangible asset?

a) Yes, if the relevant contract on alienating the right;

b) no, pass under a license agreement;

c) No, it can not sell or transfer under a license agreement;

d) Yes, if the certificate expired.

etc.

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