RFEI final standings to "start accounting" 50.

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1. Shoe factory "Athlete" is engaged in tailoring of sports shoes. During the past month Accountant accrued wages to workers, the total of which amounted to 600 rubles LLC. And, as expected, has calculated the premiums to the Pension Fund of Social fonl
insurance. Compulsory medical insurance funds, as well as the premiums for
compulsory insurance against industrial accidents and occupational diseases (0.8% rate). What amount due on the salary (premiums) and a line will reflect a balance accountant were to assume that the balance must be filled on the same day?
about] 208 800 rubles, "Provisions for contingencies";
b} the balance of the line will not be filled, the operation will affect only after the payment of wages;
c) 208 800 rubles, "Accounts payable";
g) 204 000 rubles, "Accounts payable"
2. But this week in the print shop "Print" there was a fire, which resulted in the affected premises and printing equipment.
However, it turned out that printing is money to be recovered. In what line of balance
typography reflects the size of the amount of money that can be spent on its repair?
A) "Reserve capital" because the cook in the balance of this line are recorded reserved money for unforeseen situations;
b) "3apasy", as in this line reflects the amount of the reserve, created contingency
situations;
c) "returns from investments in tangible assets", as in printing
the near future will again be repaid:
g) "authorized capital", as these funds are intended emergencies.

3. Your brother and his friends decided to open JSC "My Family", but understands that the initial contribution to the authorized capital lacks 2,500 rubles, and offers to add this amount. He does not want to take the money you borrow, and wants you to work together with
them. Have you thought and agreed. What will you at this enterprise?
a) an employee because you make less money than your brother;
b) the shareholder because the shareholder can be any person;
c) the founder, as you make the first payment, and helps businesses to start
their job;
g) none, so Kok to become someone in the organization to do more
a significant contribution.
4. At the end of the quarter in the company "GRAND" came from the assessments.
The inspector asked the accountant to provide balance. This quarter gave accountant
podotchetniku money to buy materials. But the report period has not yet expired. In what the balance sheet
tax inspectors will be able to find the balance of the account 71?
a) receivables, as this stage, but the organization will
podotchetnika consider how the debtor;
b) accounts payable as podotchetnik not fulfilled the task;
c) income-bearing investments in tangible assets, as in the future the money
materials will be purchased;
d) uncovered loss as podotchetnik did not return any money or material.
5. When you create a Company "Globus" bottom founding organizations have made to the share capital
4 vehicles, 10 computers, furniture, worth $ 2.75 million rubles, but the operation

Additional information

46. \u200b\u200bIf you are a founder of the construction company made to the charter capital of a chainsaw,
bricks and repaired equipment, which accounts for the accountant, respectively
will record these assets?
a) 08-01, 10, 20;
b) 01, 10, 04;
c) 01, 10.01;
g) 08, 01.60.
47. Your organization "brain" has been producing ultra-modern equipment. The
This month, the organization has written off the account "Finished goods" cost twelve cameras
CCTV and noted it but eventually "Equipment for installation", and through non-
divide transferred cost of cameras in "Fixed assets". Is it true that the last
Wiring is reversible?
A) Yes, it is because reversing the wiring surpass the value from one account to another;
a, true, because the reversing wiring involved always only three bills, resulting reverse wiring value always appears at the last of said accounts;
c) No, not true, because the reverse wiring "responsible" for that transfer debt from one account to another, but not the cost;
d) No, not true, reverse wiring can not be carried out on the chain, it has a motion path.
48. From the options, choose those that point to the correct hierarchy of accounts:
A) all the accounts in the accounting equivalent;
B) through a synthetic - analytical account subaccount;
B) through a synthetic - analytical account-subaccount;
d) sintvtichesky (analytical) by -subschet.
49. The newly established organization "Modern" took a loan from his business partner of "New Age" of 50 000 rubles.
This organization have agreed that all the money will be returned after 6 months. On
which eventually will be enrolled in a debt accounting organization "Modern"?
a) loan accounts 67;
in the debit account 66;
c) credited to 96;
d) loan account 66.
50. Accountant organization "Monica" received a bank statement for 10 April 2011.
Arriving at the organization, he decided to check whether all entries in the statement operator did right. For this, he took a statement attached to it, and started to check the documents. During the day the current account took place as follows: withdraw cash salary (834 000), received payment from customers for goods (21 350 rubles), but made by money (4700 rubles) and paid telephone services ( 7100 rubles). Help accountant calculate how much money should remain in the account organization, given that opening balance was equal to 1 200 000 rubles?
a) 384 950 rubles;
b) 363 600 rubles;
c) 1 200 000 rubles;
g) 366 000 rubles.

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