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Accounting Financial Accounting test of the 3,115 questions

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  • Collection of tasks for the discipline "Accounting Financial Accounting", part 3, 115 questions.
  • Task 1
  • Question 1 PBU 10/99 establishes a procedure for the formation of expenditures by all companies other than
  • 1. Small and credit.
  • 2. Industrial and construction.
  • 3. Insurance, Construction.
  • 4. Credit and insurance.
  • 5. Small and insurance.
  • Question 2. The expenses of the organization not recognized by the costs associated in particular with the
  • 1. purchase (creation) of fixed assets.
  • 2. The contribution to the charter capital of other organizations.
  • 3. Acquisition of inventory.
  • 4. Advance Purchase of inventory, works and services.
  • 5. True 1, 2, 4.
  • Question 3. The costs of organization, based on the nature, the conditions of their exercise and activities are divided into
  • 1. ordinary activities.
  • 2. Forthcoming.
  • 3. The planned.
  • 4. Other.
  • 5. True 1, 4.
  • Question 4. To include other costs
  • 1. selling products
  • 2. the sale of fixed assets
  • 3. Allocations to valuation reserves
  • 4. Operations with container
  • 5. The true 2.3
  • Question 5. Expenses from ordinary activities expenses form
  • 1. related to the acquisition of inventories
  • 2. arising during processing inventories
  • 3. the sale of goods and non-current assets
  • 4. relating to the organization and management of production
  • 5. All of the above
  • Task 2
  • Question 1. Expenses from ordinary activities do not include the costs associated with
  • 1. Acquisition and sale of goods
  • 2. Execution of works
  • 3. The payment of the fine
  • 4. The manufacture and sale of products
  • 5. Providing services
  • Question 2. The others include, in particular, the costs
  • 1. payment received for temporary use of assets
  • 2. Related to the participation in the authorized capitals of other organizations
  • 3. joint activities
  • 4. Related to the payment services to credit institutions
  • 5. All of the above
  • Question 3. By the way does not include, in particular costs incurred in connection with the
  • 1. The compensation for the losses the company.
  • 2. Write-off of receivables for which the limitation period has expired
  • 3. Write-off of losses of previous years recognized in the reporting year
  • 4. Acquisition of fixed assets
  • 5. Payment of fines, penalties, penalties.
  • Question 4. Fines and penalties for breach of contracts are accounted in the amounts
  • 1. The presentation of claims to the debtor
  • 2. To declare the debtor
  • 3. The award of the court
  • 4. Recognizes the court, net of legal costs
  • 5. True 2.3
  • Question 5. Other expenses may not be disclosed in the income statement if
  • 1. Spending more revenue
  • 2. The accounting rules do not prohibit
  • 3. The costs and related revenues are not significant
  • 4. True 2.3
  • 5. There is no right answer
  • Activity 3
  • Question 1: The cost of finished goods (works, services) is formed on the basis of costs
  • 1. Miscellaneous
  • 2. Non-manufacturing
  • 3. Emergency
  • 4. ordinary activities
  • 5. purchase of non-current assets
  • Question 2. Expenses from ordinary activities do not include the costs
  • 1. Related to the acquisition of inventories
  • 2. Related to the sale and disposal of fixed assets
  • 3. arisen during processing inventory
  • 4. Management
  • 5. Commercial
  • Question 3. Expenses from ordinary activities may be recognized in the accounting, while respecting the environment
  • 1. Revenues credited to the cash value of the costs can be determined
  • 2. Costs incurred in accordance with the agreements on the basis of the requirements of laws and regulations, the amount of the costs can be determined
  • 3. There is the belief that as a result of a reduction in the specific operation of economic benefits the organization
  • 4. True 2.3
  • 5. True 1.3
  • Question 4. In relation to the time of implementation of the process of production distinguish types of Property

Additional information

  • Task 4
  • Question 1. In the place of occurrence (responsibility centers) production costs are divided into costs
  • 1. The main and auxiliary industries
  • 2. service industries
  • 3. workshops, sites
  • 4. True 1.2
  • 5. True 2.3
  • Question 2. By way of inclusion in the cost of production costs are divided into
  • 1. The basic overhead
  • 2. Direct, indirect
  • 3. DC, AC
  • 4. The main variables
  • 5. Direct overhead
  • Question 3: Under the direct costs of production are understood
  • 1. Costs associated with the manufacture of concrete products
  • 2. The costs incurred in a particular shop
  • 3. All operating costs
  • 4. Costs associated with the production of two or more types of products
  • 5. Expenses of auxiliary production
  • Question 4. Indirect costs of production are understood
  • 1. Costs associated with the manufacture of concrete products
  • 2. Expenses incurred in a particular shop
  • 3. All operating costs
  • 4. Costs associated with the production of two or more types of products
  • 5. Expenses for the acquisition of non-current assets
  • Item 5. With respect to the process the production costs are divided into
  • 1. The basic overhead
  • 2. Direct, indirect
  • 3. Indirect, basic
  • 4. DC, AC
  • 5. Current, one-time
  • Task 5
  • Question 1. In relation to the volume of production costs are divided into
  • 1. Main, indirect
  • 2. False, straight
  • 3. The main variables
  • 4. DC, AC
  • 5. Indirect, direct
  • Question 2. appropriateness of spending costs of production are divided into
  • 1. Indirect, direct
  • 2. Productive, unproductive
  • 3. DC, AC
  • 4. The main indirect
  • 5. The main variables
  • Question 3. participate in the production costs of the production and sale of products are divided into
  • 1. The basic overhead
  • 2. Direct, indirect
  • 3. The production, non-production (commercial)
  • 4. DC, AC
  • 5. The main variables
  • Question 4. When the frequency of occurrence of the cost of production and sale of products are divided into
  • 1. Overhead, the main
  • 2. Live, one-time
  • 3. direct, indirect,
  • 4. DC, AC
  • 5. False, straight
  • Question 5. For tax purposes, the costs are divided
  • 1. The basic overhead
  • 2. Direct, indirect
  • 3. The limited type, nelimitiruemye
  • 4. DC, AC
  • 5. Singleton, complex
  • Task 6
  • Question 1. articles direct costs include:
  • Question 2. To take into account the indirect costs of production used accounts:
  • Question 3. What is the balance of the account are 25 and 26 months to complete the operational
  • Question 4: What relates to Hospitality?
  • Question 5: In what keeps records of account service industries?
  • Task 7.
  • Question 1. At the end of the month to determine the actual overhead costs. They need to be written off:
  • Question 2. What steps provide all user works on account of production costs
  • Question 3. What is the final wiring of the second phase of accounting production costs?
  • Question 4. How are the remains of unfinished production in unit production?
  • etc.
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