Accounting Financial Accounting test of the 3,115 questions

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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

Additional information

Task 4
Question 1. In the place of occurrence (responsibility centers) production costs are divided into costs
1. The main and auxiliary industries
2. service industries
3. workshops, sites
4. True 1.2
5. True 2.3

Question 2. By way of inclusion in the cost of production costs are divided into
1. The basic overhead
2. Direct, indirect
3. DC, AC
4. The main variables
5. Direct overhead

Question 3: Under the direct costs of production are understood
1. Costs associated with the manufacture of concrete products
2. The costs incurred in a particular shop
3. All operating costs
4. Costs associated with the production of two or more types of products
5. Expenses of auxiliary production

Question 4. Indirect costs of production are understood
1. Costs associated with the manufacture of concrete products
2. Expenses incurred in a particular shop
3. All operating costs
4. Costs associated with the production of two or more types of products
5. Expenses for the acquisition of non-current assets

Item 5. With respect to the process the production costs are divided into
1. The basic overhead
2. Direct, indirect
3. Indirect, basic
4. DC, AC
5. Current, one-time
Task 5
Question 1. In relation to the volume of production costs are divided into
1. Main, indirect
2. False, straight
3. The main variables
4. DC, AC
5. Indirect, direct

Question 2. appropriateness of spending costs of production are divided into
1. Indirect, direct
2. Productive, unproductive
3. DC, AC
4. The main indirect
5. The main variables

Question 3. participate in the production costs of the production and sale of products are divided into
1. The basic overhead
2. Direct, indirect
3. The production, non-production (commercial)
4. DC, AC
5. The main variables

Question 4. When the frequency of occurrence of the cost of production and sale of products are divided into
1. Overhead, the main
2. Live, one-time
3. direct, indirect,
4. DC, AC
5. False, straight

Question 5. For tax purposes, the costs are divided
1. The basic overhead
2. Direct, indirect
3. The limited type, nelimitiruemye
4. DC, AC
5. Singleton, complex

Task 6
Question 1. articles direct costs include:
Question 2. To take into account the indirect costs of production used accounts:
Question 3. What is the balance of the account are 25 and 26 months to complete the operational
Question 4: What relates to Hospitality?
Question 5: In what keeps records of account service industries?

Task 7.
Question 1. At the end of the month to determine the actual overhead costs. They need to be written off:
Question 2. What steps provide all user works on account of production costs
Question 3. What is the final wiring of the second phase of accounting production costs?
Question 4. How are the remains of unfinished production in unit production?
etc.

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