Accounting Final Exam RFEI 50 questions

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TEST ON 50 questions
1. Shoe factory "Athlete" is engaged in tailoring sports shoes. Over the past month, the accountant has accrued wages to employees, the total amount of which amounted to
600 rubles. And, as expected, he calculated insurance premiums to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Funds, as well as insurance premiums for compulsory insurance against accidents at work and occupational diseases (000% rate). What amount of salary accruals (insurance contributions) and in which line of the balance sheet will the accountant reflect, assuming that the balance sheet must be completed on the same day?
1) 208 rubles, “Reserves for contingent liabilities”;
2) the balance line will be empty, this operation will be reflected only after the salary is paid;
3) 208 rubles, "Accounts payable";
4) 204 rubles, "Accounts payable".
2. This week, there was a fire in the printing house "Pechat", as a result of which the premises and printing equipment were damaged. However, it turned out that the printing house had money to restore. Which line of the balance sheet of the printing house reflects the amount of money that can be spent on its repair?
1) “Reserve capital”, since the reserved money for unforeseen situations is recorded in this line of the balance sheet;
2) "Stocks", since this line reflects the amount of the reserve created in case of emergencies;
3) “Profitable investments in material assets”, since the printing house will again generate income in the near future;

4) "Authorized capital", as these funds are intended for emergencies.
3. Your brother and his friends decide to open CJSC Moya Semya, but realizes that he lacks 2 rubles for the initial contribution to the authorized capital, and suggests that you add this amount. He does not want to borrow this money from you, but wants you to work with him. You thought and agreed. Who will you be in this enterprise?
1) an employee because you contribute less money than your brother;
2) a shareholder, because any person can be a shareholder;
3) the founder, since you make the first contribution and help the company get started;
4) no one, since to become someone in the organization, you need to make a more significant contribution.

4. At the end of the quarter, the tax office came to the GRAND organization with a check. The inspector asked the accountant to provide a balance sheet. This quarter, the accountant gave the accountant money to buy materials. But the report hasn't expired yet. In which balance sheet item will tax inspectors be able to find the balance of account 71?
1) receivables, since at this stage the organization will consider the accountable as a debtor;
2) accounts payable, as the accountant did not complete the task;
3) profitable investments in material values, since materials will be purchased with this money in the future;
4) uncovered loss, since the accountant did not return either the money or the material.
Additional Information
5. When creating ZAO Globus, the founders of this organization
contributed to the authorized capital 4 cars, 10 computers, furniture, with a total value of 2 rubles, but the operation of these funds has not yet begun. Will these contributions to the authorized capital be immediately included in the fixed assets of the organization?
1) yes, since with the help of these funds the activities of the organization will be carried out in the future;
2) no, as the permission of the other founders is required;
3) no, since the funds contributed by the founders to the authorized capital are not fixed assets;
4) no, since the instrument of labor becomes "basic" only when it is put into operation.

6. When CJSC Chudo was registered, the founders announced that
that the authorized capital will be equal to 15 rubles. This amount
was specified in the charter of the organization. But when society
was registered, the chief accountant decided
reduce the size of the authorized capital to 7 rubles and
start working with this amount, because after registration it doesn’t matter
but what value is reflected in the credit of the 80th account.
Is it possible to do such things?
1) no, because the size of the authorized capital must be equal to that specified during registration, and the procedure for changing it is strictly regulated, and, moreover, the authorized capital of a CJSC must be at least 10 rubles;
2) yes, because the chief accountant has the right to dispose of the authorized capital in any way and change its size;
3) yes, since it is possible to purchase assets for the enterprise for 7 rubles;
4) no, because it is contrary to the charter of the organization.

7. Firm "Vseznayka" releases discs, and then exports them abroad. She recently made a deal with a well-known company in the amount of 458 rubles. What is the value of VAT on this transaction?
1) 82 rubles (440x458%), since in this case VAT needs to be “thrown”;
2) 69 rubles (864x458% / 000%), since VAT is already “inside”;
3) 0 rubles, since this transaction is subject to VAT at a rate of 0%;
4) 41 rubles (636x458%/000%), since VAT is already “inside” the value of the transaction.

8. Depreciation of intangible assets and fixed assets,
used in the main production process includes:
1) on the cost of production;
2) to other expenses;
3) to other income;
4) on deferred income.

9. JSC "FakelCom" specializes in the export of honey. IN
last month, 3000 kg of honey was delivered abroad
with a total cost of 450 rubles. What is the amount of VAT
which the company must pay the state?
1) 0 rubles, since the VAT rate for enterprises,
engaged in export is 0%; 2) 45, as the VAT rate for businesses,
engaged in export is 10%; 3) 81 rubles, since the VAT rate for enterprises
engaged in export is 18%; 4) 90 rubles, since the VAT rate for enterprises,
engaged in export is 20%.

10. You are taking an accounting exam. Professor for-
gives you the final question on which your assessment depends.
ka: "What is a debit turnover?". How will you answer?
1) debit turnover - the amount of value that has flowed out of the account;
2) debit turnover - the amount of value that has flowed into the account;
3) debit turnover is the ratio of the cost at the beginning

reporting period to the value at the end of the reporting period;
4) debit turnover - the value of all assets of the enterprise.

11. You and your friends decided to open a wine production company.
nicknames and brooms "Venik-s Corporation". It was stipulated that
each founder must contribute to the authorized capital
30 rubles. You decided to transfer your share to the
even account. What wiring will reflect this operation
walkie-talkie?
1) Credit 75/1 - Debit 51;
2) Credit 73 - Debit 51;
3) Credit 50 - Debit 75/1;
4) Credit 75/1 - Debit 50.

12. In the balance sheet of the Knorus enterprise as of December 31, 2010, in
line "Cash" was 215 rubles. In the next
next year, the enterprise became a client of Prombank and
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