Total RFEI Accounting Financial Accounting 85 questions

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Description Total RFEI Accounting Financial Accounting 85 questions


1) The company "Oblivion" has been organizing corporate banquets, receptions and catering (restaurant service in the offices). February 20, 2010 the Company appealed Manager of "Nymph" to organize a reception for the Day

Defender of the Fatherland. On the same day, "Nymph" transferred to the account of the company "Oblivion" advance payment of 6,000 rubles. Do I need a cashier of the company "Oblivion" to celebrate this entry in the cash book?

a) Yes, as in the cash book should be noted, any cash flows;

b) No, because, the sum is an advance, and it will mark the cashier in the cash book after full board buffet;

c) Yes, only in the event that this flow of money will be formalized with the use of cash registers;

d) no such receipts are not recorded in the cash book, they appear in other documents.

2) Company "Thumbelina" she acquired the necessary materials for production. What document will be the basis for reflection operations on initial recognition "incoming" VAT (60 Credit - Debit January 9)?

a) the payment order;

b) the invoice;

c) acceptance of acto materials;

g) bill.

3) LLC "Lesoprom" is engaged in manufacturing of parquet pine in the Crimea,

Rospatent has registered designation of origin "Crimean parquet." Can a company to sell the intangible asset?

a) Yes, with a corresponding agreement on alienation of the right S;

b) No, only transfer of license


c) no, it can not sell, or pass by

license agreement;

d) Yes, if the certificate expired.


85. The company "Gazprom" bought another company entirely, "Istok". At what value should be taken to account individual types of assets (fixed assets, intangible assets, materials, etc. of accounts) and liabilities at their redistribution?

a) market value;

b) the value indicated in the balance sheet at the time of transfer of the enterprise;

c) the cost of the contract,

d) accounting for the price established in the organization

Additional information

Discount system. Year 2012. We will be very grateful for the positive feedback on the work.

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