Test Features of accounting in trade

1. What is the name the piece trade in goods for personal or household consumption by the buyer?
a) wholesale trade;
b) retail trade;
c) mixed trade;
d) free trade.

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10. What is the difference between the purchase price and the selling price?
a) the supply and sales allowance;
b) trade discount;
c) the trading margin;
d) revaluation of trading.

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20. Which of the following products are subject to 10 percent VAT?
a) evening dresses, handbags, ties;
b) bread, buns, bagels;
c) space technology, space objects, objects of space infrastructure;

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30. Which document must accompany the goods, if it is transported by car from the supplier to the buyer?
a) the waybill;
b) The consignment note;
c) the waybill;
d) an invoice.

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40. Which products are called unbilled?
a) goods for which there are no soprovo¬ditelnye documents;
b) goods that came into the organization without settlement documents;
c) uniform batch of goods received by the organization;
d) received but not paid for, for which there are payment documents.

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50. What condition is not necessarily when you open an online store?
a) the presence of staff of programmers or system administrators;
b) the creation of a site;
c) the assignment of a domain name website;
d) the conclusion of the contract with the provider for hosting services.

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60. An official receiving money from the organization for putting it in the bank, called
a) a cashier;
b) podotchetnikom;
c) the collector;
d) teller.

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70. On what account should be accounted for glass containers in retail and buffets organizations providing catering services?
a) on the account 10 "Materials" the subaccount 4 "Containers and packing materials";
b) on the account 41 "Goods" subaccount 3 "packaging for goods and empty";
c) on the account 10 "Materials" the subaccount 4 "Containers and packing materials" or on the account 41 "Goods" subaccount 3 "packaging for goods and empty" depending on the option provided for in the accounting policies of these organizations;

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80. How are the goods received for free?
a) the current market value at the date of adoption of the accounting records;
b) carrying amounts;
c) the price at which in comparable circumstances the organization usually determines the value of similar assets
d) by agreement between the parties to the contract.