Final RFEI Financial Accounting 85 Oblivion
Replenishment date: 20.08.2011
Content: bfu_85_voprosov.rar (29.02 KB)
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Description
Final exam RFEI "Financial accounting".
Answers to 85 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:
1) Firm "Oblivion" is engaged in the organization of corporate banquets, buffets and catering (restaurant services in offices). On February 20, 2010, the manager of the "Nymph" organization turned to the firm with a request to organize a reception for the Defender of the Fatherland Day. On the same day, "Nymph" transferred an advance payment in the amount of 6000 rubles to the bank account of the "Oblivion" company. Does the cashier of the company "Oblivion" need to mark this receipt in the Cash Book?
a) yes, since any receipt of funds must be noted in the Cash Book;
b) no, since the deposited amount is an advance, and the cashier will mark it in the Cash Book after the buffet has been paid in full;
c) yes, only if this receipt of money will be formalized using cash registers;
d) no, such receipts are not recorded in the Cash Book, they are displayed in other documents.
...
11. The Prostory company was registered a month ago. During this time, she acquired four intangible assets at once. Which one should the organization obtain a patent for?
a) Utility model;
b) topology of integrated circuits;
c) trademark;
d) computer program.
...
35. OJSC "Nightingale" transfers to LLC "Maria" free of charge exclusive rights to a trademark, the initial cost of which is 6 LLC rubles. The amount of accrued depreciation is RUB 915. The market value of this intangible asset is RUB 12000. What will be the amount of the received loss from the donation?
a) 12000 rubles;
b) 4755 rubles;
c) 7245 rubles;
d) 6916 rubles
...
85. The company "Gazprom" bought a completely different company "Istok". At what cost should be taken into account certain types of assets (fixed assets, intangible assets, materials, etc. accounts) and liabilities when they are redistributed?
a) at market value;
b) at the cost indicated in the balance sheet at the time of the transfer of the enterprise;
c) at the cost specified in the contract,
d) at the accounting price established in the organization
Answers to 85 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:
1) Firm "Oblivion" is engaged in the organization of corporate banquets, buffets and catering (restaurant services in offices). On February 20, 2010, the manager of the "Nymph" organization turned to the firm with a request to organize a reception for the Defender of the Fatherland Day. On the same day, "Nymph" transferred an advance payment in the amount of 6000 rubles to the bank account of the "Oblivion" company. Does the cashier of the company "Oblivion" need to mark this receipt in the Cash Book?
a) yes, since any receipt of funds must be noted in the Cash Book;
b) no, since the deposited amount is an advance, and the cashier will mark it in the Cash Book after the buffet has been paid in full;
c) yes, only if this receipt of money will be formalized using cash registers;
d) no, such receipts are not recorded in the Cash Book, they are displayed in other documents.
...
11. The Prostory company was registered a month ago. During this time, she acquired four intangible assets at once. Which one should the organization obtain a patent for?
a) Utility model;
b) topology of integrated circuits;
c) trademark;
d) computer program.
...
35. OJSC "Nightingale" transfers to LLC "Maria" free of charge exclusive rights to a trademark, the initial cost of which is 6 LLC rubles. The amount of accrued depreciation is RUB 915. The market value of this intangible asset is RUB 12000. What will be the amount of the received loss from the donation?
a) 12000 rubles;
b) 4755 rubles;
c) 7245 rubles;
d) 6916 rubles
...
85. The company "Gazprom" bought a completely different company "Istok". At what cost should be taken into account certain types of assets (fixed assets, intangible assets, materials, etc. accounts) and liabilities when they are redistributed?
a) at market value;
b) at the cost indicated in the balance sheet at the time of the transfer of the enterprise;
c) at the cost specified in the contract,
d) at the accounting price established in the organization
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