MEI BUHG.FINAN.UCHET.CHAST1 2009G.TEST №3 (55 issues)

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Uploaded: 03.07.2011
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Task number 1
Conditions
Which document defines the procedure for accounting of fixed assets?

AR 2.
PBU 3/2000.
PBU 1/98.
AR 6/1.
RAS 4/99.

Task number 2
Conditions
What is included in the fixed assets?

Objects that serve more than one year regardless of value.
Buildings and facilities.
Buildings, structures, workers and the basic machinery and equipment, vehicles, industrial and household equipment, serving more than one year.
Means of labor intended for production.
Objects, which cost more than one hundred times the minimum monthly wage, and objects that serve more than twelve months, regardless of the cost.

Task number 3
Conditions
What is the value used for the valuation of fixed assets for accounting purposes?

Market
The initial cost.
The recoverable amount.
Residual value.
According to accounting prices.

Task number 4
Conditions
Which entries in the accounts reflected receipt of fixed assets at cost from suppliers?

Debit 01 Credit 08.
Debit 01 Credit 51.
Debit 01 Credit 60.
Debit 01 Credit 76.
Debit 08 Credit 60.

Task number 5
Conditions
What is included in the actual costs for the acquisition and construction of fixed assets?

Amounts paid under the contract the supplier (seller).
Not recoverable taxes paid in connection with the acquisition, manufacturing plant and equipment.
The amounts paid to the organizations for information services related to the acquisition of fixed assets.
All of the above.
The amounts payable to organizations for the implementation of works under a construction contract or other agreement.

Setting the number 6
Conditions
What is stated in the act of acceptance - transfer admission of facilities?

Source of funding.
All of the above.
Characteristics of the facility.
His whereabouts.
Year of manufacture or construction, commissioning date, test results.

Target number 7
Conditions
Which account is used to summarize the information about the disposal of fixed assets?

Score 86.
Score 85.
Score 91.
Score 90.
Score 80.

Task number 8
Conditions
What is reflected in the acts of disposal of fixed assets?

The cost of and the amount of wear and tear.
Write-off of fixed assets.
Gains on disposal.
Wear
Cost

Setting the number 9
Conditions
On what account is taken into account the equipment to be mounted?

Score 08.
Score 01.
Score 02.
Score 07.
Score 04.

Task number 10
Conditions
Sources of acquisition of fixed assets are:

Donation receipt.
The contribution of the founders.
Borrowings.
Own funds.
True listed.

Task number 11
Conditions
What accounting entry is made in the gratuitously received fixed assets for production purposes?

Debit 01 Credit 91
Debit 01 Credit 80
Debit 01 Credit 60
Debit Credit 08 98-2
Debit 01 Credit 08.

Task number 12
Conditions
Which wiring amortization of fixed assets received free production purposes?

Debit 02 Credit 91.
Debit 01 Credit 02.
Debit 98 Credit 90.
Debit 20 Credit 02.
Debit 98 Credit 91.

Task number 13
Conditions
For a number of groups divided all depreciable property?

Ten groups
Four groups.
Five groups.
Six groups.
Two groups of

Task number 14
Conditions
Who determines the classification of fixed assets included in the depreciable group?

The Ministry of Finance.
The Government of the Russian Federation.
Ministry of Taxes and Duties.
State Duma.
Tax Authority

Task number 15
Conditions
Accrual of depreciation on fixed assets is:

Monthly
Once a year.
Quarterly.
Not performed.
Every 6 months.

Task number 16
Conditions
Which wiring is reflected depreciation?

Debit 91 Credit 02
Debit 98 Credit 91
Debit 02 Credit 01.
Debit 20 Credit 02
Debit

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