Accounting Financial Accounting test of the 3,115 questions

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