1. Education & Science
  2. For Education Students
    3. / RFEI Accounting Theory 200 (2010 years)

RFEI Accounting Theory 200 (2010 years)

Content: 10521113620000.xls (1.12 MB )
Uploaded: 21.05.2011

Positive responses: 6
Negative responses: 0

Sold: 25
Refunds: 0

Seller: kelena2012

Ask a question

$5

Description

  • This test differs only in the first question, but the answer to the first question is the same.

  • 1. One of the founders of the company "Antares" pay all costs associated with the opening of the company.

  • The composition of the total cost of 32,000 rubles, here included the cost of production printing, opening a bank account, obtain a certificate of registration, etc.

  • According to the Charter, the costs associated with the formation of organizations that do not recognize the contribution to the authorized capital.

  • Based on this, select the wiring through which an accountant in the company reflect the sum of the costs of Registered?

  • a) Credit 75/1 - Debit 04;

  • b) 50 Credit - Debit 91/2;

  • c) Credit 75/3 - 91/2 Debit;

  • d) Credit 75/1 - 91/2 Debit;


  • d) Credit 75/2 - Debit 84

  • NEWEST version of the test:

  • 1. LLC "Navigator" has conducted voluntary certification of their own products in order to increase competitiveness. At the same time for certification was spent 16520 rubles (including VAT 18%). As a model for the certification was transferred to the warehouse of finished products worth 4,000 rubles. What kind of wiring and for what amount accountant organization should do on a monthly basis to write off the cost of a voluntary certification, given that the validity of the certificate of conformity issued for one year?

  • a) 60 Credit - Debit 97 in the amount of 1167 rubles;

  • b) 97 Credit - Debit 43 in the amount of 1,500 rubles;

  • c) 97 Credit - Debit 20 in the amount of 1,500 rubles;

  • d) 05 Credit - Debit 20 1377 in the amount of rubles;

  • d) 97 Credit - Debit 20 1710 in the amount of rubles.

  • 3. LLC "Sunrise" engaged in passenger transportation, celebrated its tenth anniversary.

  • In appreciation of its loyal customers the Company has received a gift - 30,000 rubles in cash.

  • The money is put in the company bank account.

  • Select the correct chain of documents accompanying the movement of money from clients to the current account:

  • a) the account cash warrant - the announcement on payment in cash - a bank statement and a part of the announcement;

  • b) cash order - account cash warrant - the announcement on payment in cash - a bank statement and a part of the announcement;

  • c) cash order - a payment order - account cash warrant -

  • bank statement;

  • d) the account cash warrant - Ads for payment in cash - bank Memorial

  • order and bank statement;

  • d) pay-in-cash warrant - classified in the cash contribution - account cash warrant - a bank statement.

  • 18. OOO "Hummer" is engaged in the assembly of motorcycles: to manufacture purchase different items, and after the bike is fully assembled, it is sold.

  • For the quarter it turned out that loan, and debit accounts 68/2 including some amount of VAT.

  • How to calculate the amount of tax which should be transferred to the budget?

  • a) the credit balance 68/2 multiplied by 18%;

  • 6) Find the difference between the credit and debit accounts 68/2;

  • c) 68/2 overdrawn accounts will show the amount of tax that

  • to be transferred to the budget;

  • d) the credit balance of the account 68/2 will show the amount of tax that is to be transferred to the budget;

  • d) of the debit turnover 90/3 account credit turnover subtract 68/2 account.

  • 50. Chief Accountant of "Rommaster" got the job done by the director and wiring:

  • 75/2 credit - debit in the amount of 84 105 000 rubles.

  • What assignment was an accountant?

  • a) add to the retained earnings of 105,000 rubles from the "pocket" of the founders;

  • b) give the founders of the non-distributed profits in the amount of 105 000 in the form of dividends;

  • c) to pay 105,000 rubles for shares not purchased by the founders;

  • d) return to the founders the amount that they have invested in the charter capital;

  • e) increase the authorized capital of 105 000 rubles.

  • 57. Firm "Invisible" has been producing glass clean

Responses

No feedback yet