MFPA test discipline "Accounting"

1.Oborudovanie to install made by the founders in the contribution to the share capital is recorded:

2. The term "Completion of construction" refers to:

3. Transfer to the installation of equipment that requires installation is recognized to record:

4. Write-off of shortages values \u200b\u200brevealed by the inventory of construction projects, is recognized record:

5. What condition is not necessary for the adoption of the asset as fixed assets:

6.On which can not be explained by the cost of repairs to fixed assets for production purposes:

7. Date and regulations revaluation defines:

8.Pod subsidy means:

9. Transfer of branch assets reflected posting:

10.Izmenyaet whether depreciation of production assets in operation currency balance:

11. How is amortized acquired goodwill?

12. Gains and losses from the write-off of intangible assets related to:

13. The price of the company (goodwill) is recognized in accounting when:

14. Goodwill is:

15. The letter of credit is opened for settlement:

16. take into account the inventory of the container trade, serving for production and economic needs on the account:

17. The shortage of materials in excess of the norms of loss in the absence of specific culprits to write off 94 "Shortage and loss from damage of values" in the debit of the account:

18. The source of repayment of the cost of repairs of fixed assets are:

19. Provision for vacation pay is set by:

20. Calculations of the remuneration of workers in the contract of civil nature, the subject of which is the provision of services are recognized in the account:

21. Repayment of debt to the employees of the organization of wages by issuing on account of her purchased goods is reflected in the accounts record:

22. Depreciation of the building of the plant:

23. Earning a lump sum at birth reflects the recording in the accounts:

24.Oprihodovany goods received by an employee of the enterprise as payment for the loss:

25.Spisanie cost of construction in progress, which passed state registration and transferred as a contribution to the authorized capital of another organization, reflected posting:

26. Costs related to the acquisition and use of loans and credits do not include:

27. Provision of funds to other organizations in rubles for use in the short term is recognized:

28. In what order will be debited payment orders from the account of the legal person under the sufficiency of funds?

29. paid from the account penalty for breach of the contract of sale:

30. Fees (premiums) for voluntary insurance of inventories recorded in the accounting records in the debit account:

31. List the landlord to pay for loaning assets for the quarter ahead. The tenant made the posting:

32. The amount due to the payment of tax penalties for the calculation and payment of the unified social tax is recognized postings:

33. Takes into account as part of the cost overhaul expenses produced an economic way:

34. If the finished product becomes the property of the buyer in its delivery to the carrier, the write-off of cost of sales reflected a record in the accounts:

35. Taken into account in non-operating income Exchange differences on loans in foreign currency:

36. Loans to employees are accounted for in the account:

37. By means of target financing commercial organization materials. Their use for the production needs of the organization is reflected:

38. Interest on borrowings is recognized:

39. Provision Other organizations money in rubles for a term exceeding one year is reflected in scientists