Laboratory practical accounting Test Client

Responses to test the Open Institute of Law for the Test Client program on the subject of "Laboratory practical accounting" in the file exel.

Answer format: question -> write the number of the correct answer and the correct answer is written himself. The best format, the passage takes 10 minutes!

Answers to tests OYUI latest, guarantee 100% of the results of the test to assess the 5.


The questions in the test:


The concept of "property, plant and sredstvoznachaet:

Fixed assets are grouped by:

Fixed assets in the account are valued at the cost of ....

Receipt of fixed assets from the supplier reflected record:

Assets received free of reflected record:

Receipt of fixed assets as a contribution to the share capital reflected record:

Methods of depreciation are as follows:

Accounting entry Debit 26 "General raskhodyKredit 02" Depreciation means:

Depreciation on fixed assets recorded record sales organizations:

Write-off of fixed assets at the residual value reflected record:

Debts of buyers for sale of fixed assets recorded record:

Net gains from operations disposal of fixed assets is reflected record:

Unrecorded fixed assets identified in the inventory is recognized as follows:

Delivery of the current lease of fixed assets on the condition of the lessor of property rights recognized to the landlord account:

Reflection repay its debt to the landlord for the rent is recognized tenant record:

The increase in the initial value of fixed assets as a result of revaluation is recognized:

Purchase of equipment, designed specifically for the sale is recorded:

Write-off of depreciation of fixed assets disposed of is recognized:

The organization donated school computer and made the following entry in the account:

Fixed assets in the balance sheet are carried at cost ....

Intangible assets are objects that:

Intangible assets in the balance sheet are valued at the cost of ....

Intangible assets are registered at ... value.

Write-off of amortization of intangible assets reflects departures:

Intangible assets acquired by way of donation, are recorded record:

In the residual value of intangible assets in the sale of an entry:

Proceeds from the sale of intangible assets is recorded record:

Reflecting the transfer of intangible assets to the authorized capital of another organization is made in regard to the following account:

Methods of depreciation of intangible assets:

Costing entering intangible assets account


etc.