Total RFEI Accounting Financial Accounting 85 Oblivion

Final exam RFEI "Accounting Financial Accounting".

Answers to 85 questions in a table.

A separate file containing all the questions.

Questions for comparison:


1) The company "Oblivion" has been organizing corporate banquets, receptions and catering (restaurant service in the offices). February 20, 2010 the Company appealed Manager of "Nymph" to organize a reception for the Day of Defender of the Fatherland. On the same day, "Nymph" transferred to the account of the company "Oblivion" advance payment of 6,000 rubles. Do I need a cashier of the company "Oblivion" to celebrate this entry in the cash book?

a) Yes, as in the cash book should be noted, any cash flows;

b) No, because, the sum is an advance, and it will mark the cashier in the cash book after full board buffet;

c) Yes, only in the event that this flow of money will be formalized with the use of cash registers;

d) no such receipts are not recorded in the cash book, they appear in other documents.


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11. Company "Prostor" was registered a month ago. During this time, she appeared just four intangible asset. In some of them the organization should get a patent?

a) the utility model;

b) the topology of integrated circuits;

c) trademark;

d) computer programs.


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35 of "The Nightingale" donates Ltd. "Maria" exclusive rights to the trademark, the initial cost of which 6 so¬stavlyaet LLC rubles. Amortization is 915 rubles. The market value of this intangible asset is 12,000 rubles. What is the sum of losses from the donation?

a) 12000 rubles;

b) 4755 rubles;

c) 7245 rubles;

d) 6916 rubles


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85. The company "Gazprom" bought another company entirely, "Istok". At what value should be taken to account individual types of assets (fixed assets, intangible assets, materials, etc. of accounts) and liabilities at their redistribution?

a) market value;

b) the value indicated in the balance sheet at the time of transfer of the enterprise;

c) the cost of the contract,

d) accounting for the price established in the organization