Final exam RFEI Tax Accounting (test 65 questions)

3 The first question from the test:
1. Direct LLC has acquired a cash register AMC-100K, the initial value of which is 12 300 rubles.
The useful life was set to two years.
Is it possible for income tax purposes to include a key tool in depreciable assets?
A) No, because initial cost of less than 20 000 rubles;
B) Yes, because the initial cost of more than 10 000;
B) Yes, because Any property with a useful life of more than 12 months recognized depreciable;
D) No, because the cash register is not able to bring in the income of the organization.

2. Organization Ermine 1 April 2009 took a bank loan in the amount of 600 000 rubles (12% per annum of the loan amount) for the acquisition of
production equipment. On the same day the equipment was paid for - 590 000 rubles (including VAT - 90 000 rubles). Organizations had to pay for the delivery of equipment 4720 rubles (including VAT - 720 rubles) and for the installation - 23 600 rubles (including VAT - 3 600 rubles). May 23, 2009 the equipment was put into operation. Prior to the adoption of the basic means of accounting accrued interest under the credit agreement in April, May. Determine the initial cost of equipment in the accounting and tax purposes, taking into account the fact that the amount of interest calculated by the formula: the amount of the loan's interest rate / number of days x number of days in a month.
A) 534 027 rubles and 524 000 rubles;
B) the cost of the same: 536,033 rubles;
B) 536 033 rubles and 524 000 rubles;
D) 529 918 rubles and 524 000 rubles.

3. Standard Ltd. has acquired fixed assets the value of which is equal to 3540 dollars USA. The organization has received from the supplier of the main means of June 12, 2009, and paid for his June 20, 2009 Under the agreement, the calculation is performed at the exchange rate ruling at the date of payment. Dollar exchange rate on June 12 was equal to 32.5 rubles., And on June 20 - 33.7 rubles. As for tax purposes should be considered arisen sum difference?
A) a positive settlement difference 4248 rubles will be accounted for as non-operating income;
B) The negative accrual difference 4248 rubles will reduce the initial cost of fixed assets;
B) a positive settlement difference 4248 rubles will be accounted for in other income;
D) negative accrual difference 4248 rubles will be included in non-operating expenses.