Control RFEI BFU Fixed assets. Part 1 wp

Replenishment date: 02.05.2011
Content: bfu_os_chast_i_70_v.rar (20.15 KB)
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Description
Examination RFEI Financial accounting Fixed assets. part 1.
Answers to 70 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison!

1. Is not a condition for the acceptance of the accounting object as a fixed asset:
a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;
b) use for a long time, i.e. useful life exceeding 12 months or normal operating cycle if it exceeds 12 months;
c) the cost of an item of fixed assets should not exceed 20000 rubles.

2. What is the name of the classifier, which lists all types of fixed assets?
a) All-Russian Classifier of Fixed Assets;
b) Classifier of non-current assets;
c) All-Russian classifier of fixed assets.

...

70. The enterprise in tax and accounting has established a different useful life for one item of fixed assets. For this reason, the accountant needs to report the difference at the end of each month. What will it be if expenses in accounting are less than expenses in tax?
a) taxable temporary difference;
b) deductible temporary difference;
c) a constant difference.
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