Accounting Financial Statements test answers

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Collection of tasks on the subject "The accounting (financial) statements," the test, the number of questions - 95.

Task 1.
1. On what grounds is divided statements.
1. The volume of information to be included in the report;
2. for the purposes for which reports are compiled;
3. for the periods covered by reporting;
4. The content of information in the financial statements;
5. All of the above is true.

2. What kinds of statements are divided according to the covered reporting period?
1. Private and shared;
2. The annual and periodic;
3. internal and external;
4. Full and partial;
5. The primary and consolidated.

3. What is not one of the types of reporting organization?
1. accounting
2. Operational;
3. statistics;
4. Reporting on Environmental Pollution;
5. tax.

4. Select, which is not a feature of the financial statements.
1. The mandatory reporting;
2. The principle of balance interlinkages indicators;
3. focus on internal users;
4. The use of valuation;
5. reliability.

5. Select, which is a feature of operational reporting?
1. Scope of application - this particular organization.
2. The use of different gauges.
3. Reporting is mainly formed on the basis of primary accounting documents and operational information that can not be documented.
4. delimited list of users.
5. All of the above is true.

Task 2.
1. What is the state agency regulates the compilation and reporting of statistics?
1. The State Statistics Committee of the Russian Federation;
2. The Federal State Statistics Service of the Russian Federation;
3. The Ministry of Finance of the Russian Federation;
4. The Government of the Russian Federation;
5. The Federal Tax Service.

2. What are the grounds for tax reporting.
1. Tax Code of the Russian Federation;
2. Accounting Law;
3. Accounting Regulations;
4. The desire of the taxpayer;
5. Letters and instructions Ministry of Finance

3. Identify the value of the financial statements.
1. Removal of redundant information;
2. Source of information for financial analysis;
3. Evaluation of the implementation of the plan;
4. The means of communication.
5. All of the above is true.

4. To which group of users of accounting (financial) statements include the tax authorities?
1. internal users;
2. The external users with a direct interest;
3. The external users with indirect interest;
4. Are user accounts;
5. There is no right answer.

5. Reporting is public if it has been published:
1. The organization's website;
2. on special servers disclosure;
3. transferred to the state statistical bodies for distribution;
4. in special editions;
5. All of the above is true.

Task 3.
1. Statements which institutions should be public?
1. The open joint stock companies;
2. The banks and other credit institutions;
3.strahovye organization;
4.birzhi and investment funds;
5. All of the above is true.

2. What are the potential users of the date of the statements.
1. The date mark in making statements to the user;
2. The date of dispatch of telecommunication channels;
3. The date of the mailing;
4. The date of receipt of the postal item;
5. The right 1,2,3

3. Name the term of the annual financial statements.
1. not earlier than 60 days and not later than 90 days after the end of the calendar year;
2. not earlier than 30 days and not later than April 1 of the following year;
3. no earlier than 60 days and not later than April 1 of the following year;
4. not later than 90 days after the end of the calendar year;
5. not earlier than 60 days and not later than 120 days after the end of the calendar year;

4. What time period will be considered as the first reporting year the organization recorded October 20, 2008
1. for the period from the date of registration to Decembe

Additional information

Task 4.

1. What does the term "statement of financial statements"?
1. Adoption of the general meeting of shareholders (participants);
2. The verification of the tax inspectorate;
3. The audit of the financial statements;
4. The audit of internal audit commission;
5. signing statements director and chief accountant.

2. At what amount of revenue the organization is subject to compulsory audit?
1. more than 20 million. Rubles;
2. More than 30m. rubles;
3. more than 40 million. Rubles;
4. more than 50 million. Rubles;
5. more than 25 million. Rubles.

3. From the following organizations select those that are not required to submit financial statements.
1. The organization combines the use UTII for individual activities and USN;
2. The organization uses the USN;
3. The organization uses the USN on the basis of a patent;
4. The organization is on the general tax regime;
5. True 2.3.

4. What organizations are small?
1. The share of the founders, other than small, no more than 25%
2. The average number of employees up to 100 people;
3. The average number of employees up to 150 people
4. The share of the Russian Federation, subjects of the Russian Federation or municipalities - not more than 25%.
5. True 1,2,4.

5. The organization wants to publish their accounts. Whether it is obliged to carry it in front of this audit?
1. Must.
2. Must, if subject to mandatory audit;
3. This is a voluntary decision of the organization;
4. The decision of the founder;
5. Do not obliged.

Task 5.
1. Reporting date - this date:
1. As of that organization should be financial statements;
2. on which organization should be financial statements;
3. when the organization submitted financial statements
4. on which organization should publish financial statements;
5. on which organization should approve financial statements.

2. The organization refers to small businesses and applies the general taxation system. Which part of it shall form the statements?
1. Standard;
2. advanced;
3. Minimum
4. shall grant reporting;
5. Special

3. What is not included in the minimum set of financial statements?
1. Balance sheet;
2. Report on profits and losses;
3. Annex to the balance sheet (p. № 5)
4.poyasneniya to the balance sheet and income statement;
5. The auditor's report (if small business is subject to statutory audit).

4. The composition of the financial statements (required) is determined by:
1. Federal Tax Service;
2. The Ministry of Finance of the Russian Federation;
3. The Government of the Russian Federation;
4. the organization itself;
5. The founders of the organization.

5. What are the rules for determining the composition of the statements provided by the organization?
1. Independently determines the composition of reporting;
2. Has the right to change the composition of reporting;
3. Has the right to make additional reports;
4. The organization is not entitled to supplement the composition of the reporting;
5. There is no right answer.

Task 6
1. What is the requirement for completeness is imposed on the financial statements?
1. Reporting formed by the rules established by regulatory acts, defining the procedure for accounting and reporting in the Russian Federation;
2. Reports shall include, without knowledge of where the user is difficult to assess the financial and economic position of the organization;
3. The accounting information must be neutral, that is not to satisfy the interests of some members over others
4.Nalichie mandatory requisites;
5. The sequence of application of the reporting forms.
etc.



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