тест №3 Бухгалтерская отчетность - МЭИ

Problem number 1

Conditions: When checking the correctness of the implementation of the reflection, the data of the report must match the data on the General Ledger account credit 46?

Learner Response: line 010 form №2

line 010 form №4

the balance

Magazine Order №11

Magazine Order №12

Problem number 2

Terms: In which case there may be a change in accounting policy?

Learner Response: Change of founders

reorganization

change of the Chief Accountant

Problem number 3

Conditions: On what account are taken into account variations in the cost of materials?

The answer student 12

13

14

16

20

Problem number 4

Conditions: On what account recorded selling expenses of the enterprise?

The answer student 40

43

42

60

62

Problem number 5

Conditions: On what account non-governmental organizations adopted to reflect the accounting of fixed assets received as buy-ins?

The answer student 80

81

87

90

92

Problem number 6

Terms: Why apply special tariffs?

Learner Response: market saturation

budget increase

protect the domestic market

Consumer Protection

a decrease in consumer prices

Objective number 7

Conditions: Who is the payer of royalties for the reproduction of the mineral - raw material base?

Learner Response: taxpayers

budget

small businesses

users

production

Task number 8

Terms: What is the fee for prospecting, exploration and mining?

Learner Response: property tax

tax reproduction of SMEs

Tax on water resources

payment for natural resources

Objective number 9

Terms: What is the object of taxation of transactions with securities?

Answer student: total revenue

profit

value per share

Founding capital

the amount of securities issue

Problem number 10

Terms: What costs are called patch?

Answer student: Representation

commercial

general business, general production, trade

transport

economic

Problem number 11

Conditions: In what period are written off utility costs?

Answer student: a month later,

within 2 months

in the reporting period to which they relate

subsequently quarter after they were

at any time

Problem number 12

Conditions: What are the main accounting documents must be present during repair works at the plant?

Answer student: Director's order

invoices, certificates

estimates, repair list

Attestation test Financial Statements 3, 50 jobs, rent MEI