Compilation and use of accounting RFET 100 vol.

QUESTIONS OF QUALIFICATION EXAMINATION
1. The material search assets, as a rule, are used in the search process, estimates of mineral deposits and mineral exploration:
A) Facilities;
B) Equipment;
C) Vehicles;
D) All of the above.
2. ... - the main source of information about the health of the company, it´s a card of his health, it´s information, painstakingly collected by the assistants of the financial analyst - accountants.
A) Balance;
B) Equilibrium;
C) Accounting.
3. Are the following judgments true?
A. Passive - shows the remains of the enterprise´s assets for a certain day and characterizes the development and proportions of individual parts of the firm´s body at that date.
B. On the other side of the balance sheet, in its right part - in the asset - are the balances of liabilities, debts of the enterprise.
A) Only A is true;
B) Only B is true;
C) Both statements are correct;
D) Both statements are incorrect.
4. If there is a certain level of inflation in the economy of the country, then the change in exactly the same proportions of the value of the enterprise´s property is ...
A) the process is impossible;
B) the process is natural;
C) the process is extremely rare.
5. Are the following statements true?
A. If you subtract from the value at the end of the year the value at the beginning of the year, you get an absolute change.
B. If you divide the value at the end of the year by the value at the beginning of the year, you receive a partial change.
A) Only A is true;
B) Only B is true;
C) Both judgments are true;
D) Both judgments are incorrect.

6. In what units are absolute changes measured?
A) In the same as the initial values;
B) In other quantities;
C) In times;
D) Percentage.

7. Accounts receivable are, of course, ... enterprises.
A) the Passive;
B) Asset;
C) Both the passive and the asset.
8. The decline in the amount of receivables with the growth of other elements of assets is considered ... a phenomenon.
A) Negative;
B) Positive;
C) Neutral.

9. Are the following statements true?
A. The meaning of production efficiency is not to get more money, but to get more effect per unit of costs.
B. We must strive to increase the turnover time and reduce the turnover ratio.
A) Only A is true.
B) Only B. is correct.
C) Both statements are correct.
D) Both statements are incorrect.
10. To the final uniformity of the "style" of financial statements was given only ...
A) The Bolsheviks.
B) the Mensheviks.

11. The structure of the annual financial statements does not include ...
A) the balance sheet;
B) a statement of financial results and their annexes;
C) explanatory notes.

12. What document is needed to make the accounting entry in the secondary accounting document (in the accounting ledger)?
A) Primary;
B) Secondary;
C) Tertiary.

13. Is it possible to swap two columns "In the debit of the account" and "On the credit of the account" in the memorial order?
A) Yes;
B) No;
C) Very rarely.

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100. Are the following judgments true:
A. Cash flow for VAT is determined collectively for all operations of the organization - current, investment and financial, but is shown as part of the flow from CURRENT operations.
B. The balance of cash flows from current operations is the difference between all inflows and all cash outflows from current activities.
A) Both judgments are true.
B) Only A is true.
C) Only B. is correct.
D) Both judgments are incorrect.