Test Features of accounting in trade

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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.

...

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.

...

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.

...

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.

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  • Updated on the site 30.08.2015

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Test Features of accounting in trade
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Cumulative discount

500 $ the discount is 50%
150 $ the discount is 20%
100 $ the discount is 10%
30 $ the discount is 5%
Check your discount

Amount of purchases from the seller:  $

Your discount:  %

0.19 $ gift card for a positive review

Cumulative discount

500 $ the discount is 50%
150 $ the discount is 20%
100 $ the discount is 10%
30 $ the discount is 5%
Check your discount

Amount of purchases from the seller:  $

Your discount:  %

0.19 $ gift card for a positive review

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