Responses to test the Open Institute of Law are in a file word.
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The questions in the test:
1. In the balance sheet assets and liabilities are presented according to division
??ot term to maturity (redemption)
??ot their species
??ot methods of transferring value to the product of labor
??ot places of use
2. The list of affiliates, details of which is reflected in the financial statements shall be determined
??organami state statistics
??nalogovoy Inspection
??Ministerstvom Finance Minister
??organizatsiey, the reporting entity
3. Upon termination of the contract of partnership returns of fixed assets is made wiring
??debet account 01 credit accounts 76
??debet account 08 credit account 58 debit and credit account 01 08
??debet account 01 credit accounts 58
??debet account 08 credit account 76 debit and credit account 01 08
4. Write-off of unclaimed accounts receivable against the allowance for doubtful accounts reflects wiring
??debet account 63 credit accounts 62
??debet account 91 credit accounts 62
??debet account 84 credit accounts 62
??debet account 99 credit accounts 62
5. The amount of the net loss of the reporting year is written off wiring
??D K-84 t-t 90 (91)
??D T-84 KT 99
??D T-84 KT 82
??D T-84 KT 83
6. The products shipped under the terms of a commercial loan by taking out his bill. Interest on commercial loan should be reflected in the composition of
??v non-operating income
??v operating income
??vyruchki on sale
??predusmotrennom in accounting policies
7. The organization has the right to revalue the groups of homogenous fixed assets
??ne at least once a year (at the beginning of the year)
??ne more than once a year (at the beginning of the year)
??ne more than once a year (at year end)
??ne at least once a year (at year end)
8. The result of cancellation of shares, the issuer identifies the account
??99 "Gains and losses"
??90 "Sales"
??81 "Own shares (shares)"
??91 "Other income and expenses"
9. The costs of purchase of the bonds are reflected in account
??58 "Investments"
??08 "Investments in non-current assets"
??91 "Other income and expenses"
??97 "Prepaid expenses"
10. Production costs are divided by homogeneity
??na singletons and complex
??na direct and indirect
??na fixed and variable
??na planned and not planned
etc.