Test 3 Accounting Financial Accounting Part 2-MEI

Problem number 1
Conditions: When a creation of the "provision for impairment of investments in securities"?
Learner Response: At the beginning of the year.
December 31 of each reporting year.
At the moment of purchase of securities.
If the market value is lower than the carrying value of financial investments.
If the market value is higher than the carrying value of financial investments.

Problem number 2
Terms: At the expense of public funds creates a "Provision for maintenance of investments in securities"?
Learner Response: Due to non-operating income.
Due to retained earnings.
Due to the additional capital.
Due to long-term loans.
Through targeted funding

Problem number 3
Terms: What methods of expensing the value of securities disposed of must be recorded in the "Significant Accounting Policies" of the organization?
Answer student: the weighted average.
LIFO method.
FIFO method.
FIFO or LIFO.
Weighted average and / or FIFO method.

Problem number 4
Terms and conditions: The joint-stock company decided to sell the securities. Which wiring reflected this operation?
Answer student: D 76 K 91-1.
A 60 TO 90.
A 59 TO 91.
D 76 K 96.
D 76 K 94.

Problem number 5
Terms: Which documents issued cashing a report?
Learner Response: cash order.
Account cash warrant.
Statement.
Order of the Director
Money Order.

Problem number 6
Conditions: Who sets standards reimbursement of travel expenses?
Learner Response: The Government of the Russian Federation.
The Ministry of Finance.
Ministry of Taxes and Duties.
The organization itself.
Presidential Decree.

Objective number 7
Terms: At what time should be granted to the accounting expense report for a business trip?
Learner Response: 5 days.
10 days.
7 days.
3 days.
6 days.

Task number 8
Conditions: On what account is Payroll?
The answer student 73.
70.
29.
71.
76.

Objective number 9
Terms: What is the wiring at the time the person accountable expense report?
Learner Response: A 26 TO 71.
A 23 TO 71.
A 71 TO 26.
A 76 TO 71.
A 70 TO 71.

Problem number 10
Terms: Give the concept of capital:
Learner Response: The sum of cash and debt.
The collection of material assets and money.
Total equity and debt capital.
The set of fixed and intangible assets.
The collection of cash and receivables.