Test Accounting

1. Determine the amount of deviation of the actual cost of materials from their accounting rates (as a discount price shall be the price of the contract of sale), attributed to the cost of production, if the following is known:
MAY 10: the organization received materials, which cost her 14 000 rubles (including VAT 2136 rubles);
May 12: the organization had received an invoice from the shipping company to pay for services for the delivery in the amount of 1 200 rubles (including VAT of 183 rubles), as well as an invoice for the services of intermediaries in the amount of 2 400 rubles (including VAT 366 rubles).
a) 15 Credit - Debit 16 - 2685 rubles, written off the excess over the actual cost accounting cost of materials;
b) 15 Credit - Debit 16 - 3051 rubles, written off the excess over the actual cost accounting cost of materials;
c) 16 Credit - Debit 15 - 3 600 rubles, written off excess valuation price of the actual cost of materials;
d) 16 Credit - Debit 15 - 3051 ruble written off excess valuation price of the actual cost of materials.

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10. In "Extravaganza" at the beginning of the month were materials worth 200 000 rubles. Debit balance on the 16th account - 15 000 rubles. Within a month, the organization has purchased materials $ 30 000, with the amount of deviation was 2 000 (debit). With 10 bills on the primary production was written off 180 000 rubles for support - 40 000 rubles. Determine which part of the deviations from the 16th to the account to be debited on the 20th count, but some 23 minutes?
a) through 20 - 8 500 rubles, 23 - 8500 rubles;
b) by 20 - 15 thousand rubles, 23 - 2 000 rubles;
c) by 20 - 13 302 rubles, 23 - 2956 rubles;
d) by 20 - 17 000, 23 - 0 rubles.

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20. Which of the following situations, the organization is not required to conduct an inventory of:
a) by changing the financial manager;
b) prior to the preparation of annual reports;
c) in case of liquidation or reorganization;
d) by changing the material of the responsible person.

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30. Does the organization charge depreciation, if the primary means to fully depreciated, but it continues in production work?
a) Yes, depreciation is charged as long as the basic means of production will not leave;
b) no depreciation charge in this case is not necessary;
c) No, as depreciation is not charged on fixed assets, which are used for production.

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40. When you receive a fixed asset as a contribution to the share capital of its initial value is determined by:
a) based on the monetary value agreed with the participants of the organization, unless otherwise stipulated by the legislation of the Russian Federation;
b) the market value on the date of posting, established on the basis of official sources of information;
c) the cost of the transferred property, on the basis of the price at which in comparable circumstances the organization usually determines the value of similar goods (values).

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50. When you receive a fixed asset can not be:
a) wound up a separate inventory card;
b) make an entry in the book inventory;
c) an inventory list compiled.

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60. The revaluation surplus of the original cost of fixed assets are recognized following accounting entry:
a) 08 Credit - Debit 83;
b) 83 Credit - Debit 01;
c) 83 Credit - Debit 02.

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70. On the disposal of a fixed asset the sum of its reassessment:
a) is reversed;
b) are included in other expenses in the debit account 91/2;
c) relates to retained earnings (by 84).

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80. Why is applied raising the coefficient of depreciation?
a) to reduce the amount of deductions and longer amortization;
b) to increase the amount of deductions and reduce the depreciation period;
c) to calculate the reduction in the annual rate of depreciation.

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90. The enterprise in the tax and accounting set different useful lives on a fixed asset. For this reason, at the end of each month, the accountant needs to reflect the difference. Wha