RFEI gosy 2011 "Accounting" 100B.

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Uploaded: 20.06.2011
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Interdisciplinary state examination RFEI "Accounting" Regional Financial - Economic Institute.
100 Questions.
Specifying + Ready.
Jobs surrendered, evaluation 5.
Archived: Quest (questions 11 to 88 minutes, in the format pdf), Ready (all the answers and in a format txt format Word).

Additional information

QUESTIONS TO EXTRACT check:

11. The "East-system", which assembles cars becomes the next firm. According to the agreement, the company in addition to the value of assets (110 rubles Ltd.) sends more liabilities (debts) of 15 rubles LLC. The value of the transaction is 90 000 rubles. Determine what is the size of goodwill and some wiring, it will be reflected in accounting?
a) 5000 rubles Credit -Debet 91 08;
b) 5 000 rubles, 08 Credit - Debit 04;
c) 35 000 rubles, 91 Credit - Debit 08;
g) 35 000 rubles, 08 Credit - Debit 04.

12. The "Pelagia" for a year stockpiled chemicals for baiting rats (80 packs). During this time, the market value of these chemicals fell from 150 rubles per pack to 110 rubles. In order to adjust the price of materials, the organization decided early next year to create a reserve for depreciation of tangible assets. Determine what will be equal to the size of the reserve and a wiring will be displayed its creation?
a) 8 800 rubles, 14 Credit - Debit 91;
b) 12 000 rubles, 91 Credit - Debit 14;
c) 3200 rubles, 14 Credit - Debit 91;
g) 110 rubles, 91 Credit - Debit 14.

13. JSC "water companies" pay salaries to its employees in two parts: first, an advance, and then the amount of earnings. Of the following options, specify that (those) taxes (contributions) that the organization should be assessed with an advance?
a) the income tax on individuals;
b) value added tax;
c) tax on compulsory insurance against industrial accidents;
d) among the options a, b and c is not a correct answer.

14) In stock Company "Coppice" I was spoiled part of the materials due to incorrect storage conditions. Where accountant should write off the difference between the cost of damaged materials and the cost charged to the offender?
a) in other income and arrange wiring 91/1 Credit - Debit 94;
b) in other income and arrange wiring 91/1 Credit - Debit 73;
c) other expenses and to issue

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