Practical basis boo. accounting of sources of forms. pr
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Exam "Practical basis of accounting sources of the organization´s property" 50 questions, RFET. The work was done in 2016 perfectly.
Questions for verification:
1. ... is the net asset value, defined as the difference between the value of an organization’s assets and its liabilities.
a) Equity;
b) reserve capital;
c) Share capital.
2. ... - funds received from the budget, various special purpose funds, from other organizations and individuals for the implementation of special-purpose measures.
a) Revenue;
b) Target financing;
c) Profit.
3. ... is the organization’s debt to other organizations and individuals, which are called creditors.
a) Accounts payable;
b) loans;
c) Bank loans.
4. Examples of allocation obligations are:
a) the company´s debt to its employees for the payment of their wages;
b) arrears to the budget and various extra-budgetary funds on accrued but unpaid taxes, fees and other obligatory payments;
c) debt to the founders for the payment of income;
d) all of the above.
5. How many forms of remuneration of workers are provided by the labor code of the Russian Federation?
a) 1;
b) 2;
in 3;
d) 4.
15. During the year, the accountant calculates a monthly reserve at the rate of ... the annual amount.
a) 1/24;
b) 1/12;
c) 1/6;
d) 1/3.
16. The following employees are not entitled to additional paid leave:
a) employed in jobs with harmful or dangerous working conditions;
b) having a special nature of work;
c) with irregular working hours;
d) not taking a vacation for more than 1 year.
26. Payment of accrued interest on loans and borrowings is reflected as ...
a) Reduction of accounts payable;
b) Reduction of accounts receivable;
c) Increase in payables;
d) Increase in receivables.
27. In which case the application of the compound interest scheme is not advisable?
a) interest is not paid as they are accrued, but is added to the original amount of the debt. This is called interest capitalization;
b) the loan term is less than a year.
c) the loan term is more than a year.
38. Are the following statements true?
A. Profit is a positive financial result.
B. Loss - a neutral financial result.
a) Only A. is true
b) Only B. is true.
c) Both options are correct.
d) Both options are incorrect.
48. Are prepayments, advances for acquired material and production values, works and services expenses of future periods?
a) yes;
b) Yes, but in exceptional cases;
c) are not.
49. Where should the trade organization reflect its decision on creating a reserve for vacation pay and the procedure for crediting funds to it?
a) In the charter of the company;
b) In accounting policies;
c) Nowhere, it is enough just to voice your decision in front of the whole staff.
50. What should be followed in tax accounting of income and expenditure data?
a) the Charter of the company;
b) accounting policies;
c) The current legislation and the general principles of its application.
1. ... is the net asset value, defined as the difference between the value of an organization’s assets and its liabilities.
a) Equity;
b) reserve capital;
c) Share capital.
2. ... - funds received from the budget, various special purpose funds, from other organizations and individuals for the implementation of special-purpose measures.
a) Revenue;
b) Target financing;
c) Profit.
3. ... is the organization’s debt to other organizations and individuals, which are called creditors.
a) Accounts payable;
b) loans;
c) Bank loans.
4. Examples of allocation obligations are:
a) the company´s debt to its employees for the payment of their wages;
b) arrears to the budget and various extra-budgetary funds on accrued but unpaid taxes, fees and other obligatory payments;
c) debt to the founders for the payment of income;
d) all of the above.
5. How many forms of remuneration of workers are provided by the labor code of the Russian Federation?
a) 1;
b) 2;
in 3;
d) 4.
15. During the year, the accountant calculates a monthly reserve at the rate of ... the annual amount.
a) 1/24;
b) 1/12;
c) 1/6;
d) 1/3.
16. The following employees are not entitled to additional paid leave:
a) employed in jobs with harmful or dangerous working conditions;
b) having a special nature of work;
c) with irregular working hours;
d) not taking a vacation for more than 1 year.
26. Payment of accrued interest on loans and borrowings is reflected as ...
a) Reduction of accounts payable;
b) Reduction of accounts receivable;
c) Increase in payables;
d) Increase in receivables.
27. In which case the application of the compound interest scheme is not advisable?
a) interest is not paid as they are accrued, but is added to the original amount of the debt. This is called interest capitalization;
b) the loan term is less than a year.
c) the loan term is more than a year.
38. Are the following statements true?
A. Profit is a positive financial result.
B. Loss - a neutral financial result.
a) Only A. is true
b) Only B. is true.
c) Both options are correct.
d) Both options are incorrect.
48. Are prepayments, advances for acquired material and production values, works and services expenses of future periods?
a) yes;
b) Yes, but in exceptional cases;
c) are not.
49. Where should the trade organization reflect its decision on creating a reserve for vacation pay and the procedure for crediting funds to it?
a) In the charter of the company;
b) In accounting policies;
c) Nowhere, it is enough just to voice your decision in front of the whole staff.
50. What should be followed in tax accounting of income and expenditure data?
a) the Charter of the company;
b) accounting policies;
c) The current legislation and the general principles of its application.
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