Here are two questions of the subject. Questions and answers in the archive.

1. Shoe factory "Athlete" engaged in tailoring athletic shoes. For a month elapsed accountant accrued wages to workers, which totaled 600,000 rubles. And, as expected, calculated premiums to the Pension Fund, Social Insurance Fund, mandatory health insurance, and premiums for compulsory accidents at work and occupational diseases (the rate of 0.8%). What amount due on the salary (premiums) and in which line will reflect the balance accountant, if we assume that the balance must be filled in the same day?

1) 208 800 rubles, "Provisions for contingencies";

2) the balance of the line will not be filled, this operation will affect only after the payment of wages;

3) 208 800 rubles, "Accounts payable";

4) 204 000 rubles, "Accounts payable".

2. This week in printing the "Print" there was a fire, injuring room and printing equipment. However, it turned out that there is printing money to restore. In what line balance typography reflects the size of the amount of money that can be spent on its repair?

1) "Reserve capital", as in this line balance recorded reserved money for unforeseen situations;

2) "Inventories", as in this line reflects the amount of the reserve created for emergencies;

3) "Profitable investments in tangible assets" as typography will generate revenue;

4) "capital", as these funds are intended for emergencies.