Financial Accounting and Reporting (GAAP), the tests OY

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Description

Responses to test the Open Institute of Law are in a file word.

Answer format: question -> answer options -> marked by the correct answer.

Answers to tests OYUI latest, guarantee 100% of the results of the test to assess the 5.


Answers to all the tests OYUI http://test-oui.plati.ru


The questions in the test:

1. What accounts accounted for inventories not owned by the organization, but at its disposal under a contract with the owner?


(A) extra ??Na

(B) ??Na balance

(C) the estimated ??Na

(D) off-balance ??Na


2. Most of the organizations leading the current accounting book value, that is,


(A) ??po prices set by the head of the organization

(B) lower than the purchase price ??po

(C) ??po average purchase prices

(D) ??po prices higher purchased


3. In what ways is carried out assessment vacation inventories for production?


(A) the average cost ??Po

(B) ??Po cost of each unit values \u200b\u200bwhich can replace each other

(C) ??Po cost of each unit values \u200b\u200bwhich can not replace each other

(D) ??Po cost of the most recent purchases


4. How many variants of calculating the cost of stock items can be used in the evaluation of inventories at the holiday production cost of each unit values \u200b\u200bwhich can not replace each other?


(A) ??4

(B) ??5

(C) ??3

(D) ??2


5. Stocks, first go into production (sale), must be evaluated on the cost of recent acquisitions in the evaluation


(A) ??po FIFO method

(B) ??pri leave materials at average cost

(C) a method ??po mytho

(D) ??po method LIFO


6. What are the main objectives of accounting inventories?


(A) the actual cost of stocks ??Formirovanie

(B) the identification of surplus stocks ??Nesvoevremennoe

(C) ??Kontrol for remaining stocks in storage

(D) ??Svoevremennoe clearance operations


7. To make an inventory, the organization will be available from suppliers, uses


(A) ??limitno-fence card

(B) ??doverennost

(C) the warrant ??prihodny

(D) ??raskhodny order


etc.

Additional information

Answers to tests are 100% fit for the program with a label, which shows the letter "T" in a blue square (you can verify on the description of the goods and the question in the test you). If you have a new program TEST CLIENT with red check mark on the label, refer questions to the product description, if these questions have in your test, the answers fit.


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