Features of accounting in the trade test with the answers, score 5

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Collection of tasks for the discipline "Features of accounting in trade", the number of questions - 100.
Task 1
Question 1: How should do business organization in a situation where its address entered goods not covered by the terms of the contract?
1) return the goods to the supplier;
2) return the goods to the supplier or take it for safekeeping if incoming goods is skoroportya¬schimsya;
3) to sell the goods at a price that is usually in the comparable ob¬stoyatelstvah applied to similar products, posta¬viv notify the supplier;
4) to take account of such goods on off-balance sheet account 002 "To¬varno-items accepted for the custody" and notify the supplier;
5) All the answers are correct.
Question 2. In trade documents for shipping and selling goods podrazde¬lyayutsya the following groups: 1) commercial (trade);
2) design and transport;
3) commercial (trade), settlement and transport;
4) commercial (trade), settlement, transport and pre¬tenzionnye;
5) For ambitious and transport.
Question 3. In recognition of sales (revenues) of goods "to pay" admits:
1) invoice to the buyer;
2) transfer of settlement funds to the account of the trade organization or in cash;
3) receipt of the advance payment from the buyer;
4) an invoice or receipt to the buyer guarantee him on payment of shipped goods in his address to the accounting and prinimae¬moy trading firm off-balance account 008 "Guarantees received".
5) All the answers are correct.
Question 4: Is it permissible to bring in inventories information on the balances of goods from the words of materially responsible persons or accounting data without checking their actual presence?
1) the words of the person in charge of the material and bring in inven¬tarizatsionnye inventory information on balances of goods is impossible, as each of them the organization has signed a contract on a full liability. At the same time ot¬razhat residues in these inventories of goods, confirmed by accounting data (without checking their actual presence) mozh¬no. This provision is valid provided that the accountant pod¬gotovivshy such information has not been verified professio¬nalnogo accountant;
2) the words of the person in charge of the material and allowed vno¬sit in inventories information on the balances of goods provided that the person has no criminal record;
3) The specified procedure may take place, if at rezulta¬tam testing business qualities of the material and lime otvetstven¬nogo inventory commission has established its high professional quality;
4) No;
5) Answer 1) and 3).
Question 5. Which account keeps records net profit of previous years?
1) in the account "Retained earnings (loss)";
2) in the account "Sales";
3) in the account "Gains and losses";
4) on all accounts;
5) there is no right answer.
Task 2
Question 1. When posting of the goods received from the supplier, the company revealed its torgo¬voy shortage. How is this fact reflected in the account of the organization?
1) debit 60 "Settlements with suppliers and contractors", subaccount "Settlements on claims". Credit Account 94 "Nedosta¬chi and loss from damage of values";
2) the debit account 60 "Payments to suppliers and contractors", subaccount "Settlements on claims". Credit Account 41 "Goods" subaccount 1 "Product is in stock";
3) the debit account 76 "Settlements with various debtors and kreditora¬mi", subaccount 2 «Calculations under claims." Credit Account 94 "Ne¬dostachi and loss from damage of values";
4) debit 76 "Settlements with various debtors and kreditora¬mi" subschet2 "Settlement of claims". Credit Account 60 "Ras¬chety with suppliers and contractors";
5) there is no right answer.
Question 2: What should be sealed

Additional information

Question 3. Payment of insurance contributions or advance payments made:
1) individual payment orders;
2) through the invoice;
3) using a checkbook;
4) Answer 1) and 2);
5) Answer 1) and 3).
Question 4: If there are conditions, operating simultaneously inventa¬rizatsionnaya Commission may decide to offset peresorti¬tsy goods which revealed discrepancies, the results in¬ventarizatsii products?
1) on goods of the same name and in the same period;
2) on goods of the same name from the same material and of the responsible person;
3) on goods of the same names for the same reporting period in the same material and otvetstven¬nogo face and identical amounts;
4) the simultaneous presence of the above conditions (see. P. 3), and if these conditions occur with respect prodovolstven¬nyh goods;
5) All the answers are correct.
Question 5. How many current accounts can have an organization?
1) The number of accounts;
2) a payment account;
3) The two accounts;
4) an even number of accounts;
5) an odd number of current accounts.
Activity 3
Question 1: What are the documents on the basis of which is made priem¬ka product quality and completeness.
1) certificate, technical passport, etc.. (Acts laboratory tests and so on.);
2) certificate, invoice;
3) certificate, a packaging label (p. № TORG-9), waybill (p. № TORG-11);
4) certificate, invoice, certificate of curtain package (p. № TORG-6), the product label (p. № TORG-11);
5) there is no correct answer.
Question 2. Which organizations may apply in the current account by 42 "Mark up"?
1) organizations of wholesale trade, where goods are sold by them at a bargain price;
2) the organization of wholesale trade in any way;
3) the retailer if its application ogo¬voreno in an order to the accounting policies of the organization;
4) organization of retail trade when goods account osusche¬stvlyaetsya them at retail prices;
5) there is no correct answer.
Question 3. The volume of sales of goods in the trade forms:
1) wholesale trade;
2) retail trade;
3) wholesale and / or retail trade, depending on how you're using this product: for the purposes of resale, and industrial consumption or sale potrebitel¬skih goods for cash or by transfer, ne¬zavisimo channels from their sale to the public, as well as otdel¬ nym social entities (hospitals, etc.);
4) wholesale, retail and combined turnover;
5) and a combined retail turnover.
Question 4: Can I leave the inventory lists nezapolnen¬nye line?
1) yes;
2) Yes, unless otherwise applicable regulatory documents;
3) Yes, unless otherwise applicable regulation or order of the accounting policies of the organization, is¬hodya generalization of the practice of the previous inven¬tarizatsy;
4) no. On the last pages of the inventory lists blank lines crossed out;
5) there is no correct answer.
Question 5: Current account funds conducted cashier:
1) in the cash book;
2) in the account "Cash";
3) in the statement of cash flows;
4) in the cash book and the account "Cash";
5) in the account "Cash" and in the statement of cash flows.
etc.



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