Accounting (financial) statements, "code (BC 00)

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Uploaded: 24.06.2013
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Question 1. What are the information needs of government agencies as the external users of financial statements of the organization:
1) Government agencies are interested in the information, allowing the organization to determine the profit for tax purposes.
2) Government agencies are interested in the information about the organization's ability to pay the resulting wealth.
3) Government agencies are interested in the information about the organization's ability to make timely payment of wages of workers.
4) Government agencies are interested in the information about the organization's ability to invest temporarily free funds in production.
Question 2. What is the content of the balance sheet item "Deferred tax assets"?
1) According to article shows the value of tax liabilities for federal taxes, which, in agreement with the tax authority will be made in the budget with a delay in the next reporting period.
2) According to article shows part of the deferred income tax, which leads to a reduction of income tax and is payable to the budget for the next reporting, or in subsequent periods.
3) The item displayed on deferred payment of corporate property tax due to lack of power during the period of payment - profit organization.
4) According to article shows part of the deferred payments for local taxes. When paying in the next reporting period, the pay penalty interest for late payments.
Question 3. How is the adjustment of net profit in the preparation of the statement of cash flows arising from the depreciation of the property?
1) From net income is subtracted the depreciation of property, since depreciation is used to update the fixed assets and lead to an outflow of funds.
2) The amount of depreciation of property is not involved in the adjustment of the net profit, as depreciation is used to update the fixed assets and do not violate the cash balance.
3) the amount of the depreciation of the property is added to the net profit, as depreciation expense are forming net income, but does not lead to an outflow of funds.
4) The amount of amortization of intangible assets is added to the net profit and the remaining depreciation during the adjustment is not taken into account.
Question 4: If the reporting period the organization had cash flow in foreign currency accounts, when the statement of cash flows:
1) Initially, a report on the movement of foreign currency by currency, made their conversion into the currency of the Russian Federation at the balance sheet date, and then the data are added to the article by article The statement of cash flows is drawn up according to the account 50 "Cashier", 51 "Settlement accounts "55" Special bank accounts ".
2) inflow and outflow of foreign currency in ruble equivalent at the transaction date of the accounting data on the account 52 "Currency accounts" are added to the lines of cash flows in rubles.
3) The movement of foreign currency is not included in the statement of cash flows in rubles. In currency funds is separate accounts.
4) the inflow and outflow of foreign currency in ruble equivalent at the end of the reporting period is calculated as the algebraic sum of the previous section (cash balance at the beginning of the year plus the use of flow minus (direction) of funds). Cash balance at the end of the period should coincide with the data of the balance sheet and in accordance with the final balances in synthetic accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special bank accounts".
Question 5. Have any conditions necessary for the creation of reserves for existing at the balance sheet date contingent liabilities?
1) Having a high (50% - 95%) or very you

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