RFEI final exam 65 questions Tax Accounting

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RFEI final exam 65 questions Tax Accounting

Final exam RFEI Tax Accounting 65 questions.
1.OOO "Direct" has become the cash register AMC-100K, the initial value of which is 12 300 rubles. The useful life was set to two years. Can Lidl income tax purposes to include a key tool in depreciable assets?
2. The organization "Ermine" 1 April 2009 took a bank loan in the amount of 600 000 rubles (12% per annum of the loan amount) for the acquisition of production equipment. On the same day the equipment was paid -590 000 rubles (including VAT - 90 000 rubles) .That organization had to pay for the delivery of equipment 4720 rubles (including VAT - 720 rubles) and installation - 23,600 rubles (including VAT -
3.OOO "Standard" has become the main means of the value of which is equal to 3540 dollars. SShA.Organizatsiya received from your main means of June 12, 2009, and paid for his June 20, 2009 Under the agreement, the calculation is performed at the exchange rate of the Central Bank of the Russian Federation on the date of payment. Dollar exchange rate on June 12 was equal to 32.5 rubles., And June 20 -33.7 rubles. As for tax purposes should be considered arisen sum difference?
4. What wiring accounting reflects a constant tax liability?
5.24 in August 2009 of "Aria" acquired Jigsaw machine for 19,470 rubles (including VAT) .In the same month, it was put into operation. During commissioning of the machine organization paid 1416 rubles (including VAT). The useful life was set to 4 years (the third amortization groups). The accounting policy for tax purposes determined that depreciation is charged straight-line method. Calculate size
6. Organization "Dream" conveys a license agreement the right to use the utility model. Provision for payment of non-exclusive rights is the subject of this organization than for the purposes of calculating income tax are royalties that it receives
7.OAO "Bambi" for tax purposes expects amortization of non-linear method. July 1, 2009, the aggregate balance of the third depreciation group is 200 000 rubles. During this month, the company was sold to the motorcycle (the residual value - 25 thousand rubles), expired useful radiotelephone (residual value - 230 rubles). On the basis of the source data to determine the total balance on August 1, 2009
8. In any of these cases, the accounting policy for tax purposes can be changed during the calendar year?
9.OOO "Homeland" has become the main sredstvo.Pervonachalnaya value of the property in the accounting and tax purposes is the same -80,000 rubles, and the method of depreciation chosen one and the same - linear. But that's useful life set in accounting (36 months) does not coincide with the useful life for tax purposes (48 months). What is the difference in this case occurs between the accounting and tax account?
10. As in the tax accounting takes into account cost of materials, resulting from liquidation of fixed assets?
11. In what time frame a declaration of income tax for the tax period?
12.Summa tax, which leads to an increase in tax payments of income taxes in the reporting period, is called:
13.Rukovodstvom of "Province", it was decided to eliminate the two-storey building on the territory of the organization for the construction of a parking lot. The costs associated with the liquidation of the building amounted to 80,000 rubles. To what kind of costs are those costs?
14.Ptitsefabrika "Ptenchik" acquired trough for birds, the initial value of which is 25 000 rubles. The useful life was set to January 8 months. The accounting policies of the poultry farm for tax purposes stipulates that depreciation is charged straight-line method and accelerated depreciation applies the multiplying factor 2. Calculate the monthly depreciation.
15. What was considered the main function of taxes,

Additional information

45.K what kind of expenditures in the tax records include depreciation on fixed assets and intangible assets?
46. \u200b\u200bLtd. "Steel" on March 1, 2009 according to the supplier of photographic intensity. In May, tax records including the following basic tools: electric (97 000), metalloob¬rabatyvayuschy machine (378 000), passenger car (430 000), van (2300 rubles), for which the useful life has expired. All of the property is included in the third depreciation group. Determine the amount of depreciation in March, provided that the depreciation charged nonlinear method.
47.Organizatsiya "Focus" has sent an employee Lobanov PM on a business trip for 7 days. Upon returning from a trip, Lobanov was an advance report that the amount of travel expenses is 69 000 rubles. As the accountant of the organization reflect this amount in the tax account?
48.Rabotnik LLC "Holiday" (Vasiliev VV) uses your personal business trips GAZ 31105 "Volga" with an engine capacity of 2400 cubic meters. cm. Monthly Vasilyev organization pays compensation in the amount of 4500 rubles a month. How much compensation should take into account for tax purposes?
49.OAO "Athlete" is engaged in manufacture of sports equipment. April 15, 2009 the organization bought the land area of \u200b\u200b1000 square meters for the construction of another building company. Construction is scheduled to begin at 2 years. In June 2009, the organization has submitted documents for state registration of property rights. The following month it was registered. Prompt accountant, what month to start depreciation on the land plot?
50.Kakova effective rate of corporate income tax?
51.OOO "Gardener" gets the contract for the alienation of the exclusive right of a patent for a selection achievement worth 80 000 rubles (without VAT). To purchase the intangible assets of the organization had to take a bank loan, the interest on which the decision to object to the account amounted to 3200 rubles. For registration of the contract the organization has paid a fee of 600 rubles. It all costs incurred in the purchase of a patent. Find the difference between the original value, formed by the rules of accounting and Gross carrying
52.Pri site tax inspection in the organization of "Sun" revealed a number of shortcomings in the conduct of accounting for that organization was fined 5000 rubles. The amount of the penalty to be transferred to the budget within 10 calendar days of receipt of the claim for payment shtrafa.Dlya tax purposes is the amount of the fine:
53.Nalogovym period for income tax is:
54.ZAO "Print" obtained free of charge from Romanov Igor Borisovich Photocopying. Net book value of fixed assets at the tax accounting data transmitting side is 8 rubles LLC. By carrying out an independent assessment of the market value has been set at 7 Xerox Ltd. rubles. How should reflect the value of Xerox in tax accounting organization?
55.Esli useful life of an intangible asset can not be determined, the tax accounting:
56. In any case, the organization can provide to the tax authority the declaration of income tax on paper?
57.Organizatsiya "Comet" sells Banknote Counter PRO-35 for the price of 17 700 rubles (including VAT 2 700 rubles). According to tax records the original value of this fixed asset is 30 000 rubles, and the amount of accrued straight-line method of depreciation to the date of implementation - 11 250 rubles. The useful life of 4 years, of which 1.5, plant and equipment is in operation. Costs associated with the sale of banknote counter, made 800 rubles. Determine the size of the loss incurred by the organization and answer the question of how neob-
58.Dohody and expenses forming the accounting profit for the period, but do not participate


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