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RFEI Accounting Financial Accounting 1 h 50 questions
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1. Determine the amount of deviation of the actual cost of materials from their accounting rates (as the book price
unit price of the sales contract), attributed to
production costs, if the following is known:
• May 10: the organization received material that
it cost 14 000 rubles (including VAT 2136 rubles);
• May 12: the organization had received an invoice from
transport company to pay for services for the delivery in the amount of
1200 rubles (including VAT of 183 rubles), as well as an invoice for
intermediary services in the amount of 2 400 rubles (including VAT
366 rubles).
a) 15 Credit - Debit 16 - 2685 rubles, written off the excess
the actual cost of the accounting cost of materials;
b) 15 Credit - Debit 16 - 3051 ruble written off excess
the actual cost of the accounting cost of materials;
c) 16 Credit - Debit 15 - 3 600 rubles, written off the excess
discount on the actual price of materials
cost.
2. As a result, an avalanche was flawed trade warehouse
howling organization with ski poles in the amount of 1.5 mln. rubles.
This amount should be reflected in the accounting trade
howl of the organization, which uses the following correspondent
dency accounts:
a) 41 Credit - Debit 94;
b) 10 Credit - Debit 99;
c) 41 Credit - Debit 90.
3. Cost of materials brought in as a contribution to
authorized capital (in the assessment agreed by the founders) at
provided the use of the organization on 15 and 16 accounts otrazhaet-
Xia accounting postings:
a) Credit 75 - Debit and Credit 15 10 - 10 Debit;
b) Credit 15 - Debit and Credit 75 10 - 10 Debit;
c) 75 Credit - Debit and Credit 15 15 - 10 Debit.
50.Predpriyatie in the tax and accounting INSTALLS
Tanova different useful lives on a volume
project assets. For this reason, at the end of each month
accountants need to reflect the difference. What will it be, if
the cost accounting are less than the costs
in tax?
a) taxable temporary differences;
b) deductible temporary differences;
c) a constant difference.
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