Accounting laboratory workshop

1) How to reflect in the accounting of an organization registered in July 2007, the payment for the bank's services for maintaining a current account, if in July - September 2007 the organization does not conduct activities (including preparatory)? Account maintenance fee in the amount of RUB 700 debited by the bank from the settlement account of the organization (to which the amount of the contribution to the charter capital of the organization is credited) on the last day of each month.
2) How are current assets in the form of goods recorded at purchase prices reflected in the accounting and reporting of the organization for 2007? At the beginning of the reporting year, the actual cost of goods was 1700 rubles, at the end of the year, 000 rubles. During the year, the organization purchased goods with the contractual value of RUB 3970000 (excluding VAT), the actual cost of goods sold is 8 rubles, missing (as a result of damage, theft, fire) - 074 rubles.
3) How to reflect in the accounting and tax accounting of an organization that has exclusive rights to a computer program, the transfer of these rights to a subsidiary LLC as a contribution to its authorized capital? The cost of exclusive rights to the program agreed by the parties is 1 rubles, which is equal to the nominal value of the organization's share paid for by the transfer of exclusive rights. The program acquired by the organization in 450 from a third party under an agreement on alienation of the exclusive right is listed in accounting and tax accounting as intangible assets (intangible assets) at an initial cost of 000 rubles. By the time the exclusive rights to the program are transferred to the subsidiary LLC, the amount of accrued depreciation under the program is RUB 2008 The rights to the program are not registered.
4) How to reflect in the accounting of the organization transactions related to the purchase of office supplies by the reporting person, if the accountable person has attached a cash register receipt and a sales receipt for the amount of 4800 rubles to the advance report? The amount of VAT in these documents is not highlighted. For the purchase of stationery, the employee was issued a report of 5000 rubles. The balance of the accountable amount was returned to the cashier on the day the advance report was submitted.
5) How is long-term debt on credits and loans reflected in the accounting and reporting of the organization for 2007? As of the beginning of the reporting year, the organization reflects the debt on a long-term bank loan in the amount of 3 rubles. (including the amount of the principal debt - 000 rubles, the amount of accrued interest - 000 rubles), attracted in the previous reporting year for a period of 2 years for the construction of the warehouse building. Interest is paid monthly, no later than the 970th day of the next month. No other long-term borrowed funds were attracted in the previous reporting year. During the reporting year, the organization: - placed in May 000 bonds at par (30 rubles). Income on these bonds is paid annually, no later than January 000, at a fixed rate of 4%, bonds circulation period is 10 years; - Received in June budget loan No. 2000 in the amount of 1000 rubles. for a period of 10 months to pay for the completed contract work. Interest is paid in a lump sum with the return of the principal amount of the debt. As of the end of the reporting year, the amount of debt on long-term credits and loans amounted to: 10 rubles, including: 2 rubles. - debt on a bank loan (of which the amount of accrued interest is 2 rubles); RUB 450 - debt to bondholders (of which the amount of accrued interest is 000 rubles); RUB 15 - debt on budgetary loan No. 5 (of which the amount of accrued interest is 601 rubles).
6) How to reflect in the organization's accounting the assignment of the exclusive right to an invention under a patent assignment agreement, if amortization on this intangible asset by the time of its sale is charged in accounting and tax accounting in different amounts due to the seasonal nature of production? The organization in January 2007 ceded the exclusive right to the invention for 88 rubles. (including VAT). According to data