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Business organizations (companies) .Prakticheskaya work
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Product description
Business organizations (enterprises). Practical work.
Task 1. Calculate the initial cost of the equipment, if the value of the purchased equipment is 100 thousand. Rub., The cost of transportation - 7 thousand. Rub., The cost of construction and installation works (CIW) - 15 thousand. Rub.
Task 2. Calculate the annual depreciation on a straight line basis and based on 100 shifts, if the book value of the equipment is 200 million. Rub., The expected service life - 5 years, residual value of 4 million. Rub., The volume of production in one shift is constant . It is assumed the following distribution of loading equipment within the general term: the first year - 200 changes, the next three years - 400 shifts last year - 300, only 1700 changes.
Assignment 3. Which income tax, the company must specify the "Active" if in January 2002 JSC "Asset" shipped LLC "passive" party of bricks in the amount of 960,000 rubles. (Including VAT - 160 000 rub.). "Passive" listed money for materials only in April?
The agreement states that: "... the right of ownership of the sold goods passes from seller to buyer at the time of shipment of goods from the warehouse of the seller ...".
"Active" determines the income and expenses for tax purposes on an accrual basis. It is written in his accounting policy.
Task 4. How much revenue should indicate the company "Plant" for rent space if this type of activity is not primary for him? The contract, which is "Plant" signed with the tenant, stated that the fee is paid in advance for the first day of the month. The monthly rent is 66,000 rubles. (Including VAT - 11 000 rub.).
Task 5. Calculate the break-even point (the minimum amount of production, which is for the enterprise neubytochnym) if fixed costs are 20 thousand. Rub., Variable costs per unit of output of 1 thousand. Rub., While the unit price of 2 thousand. Rub.
Task 6. Calculate the wholesale selling price if svob
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