Control RFEI Financial accounting 100 c. 2

Replenishment date: 15.10.2013
Content: buhgalterskii_finansoviy_uchet_kontr_2.rar (141.73 KB)
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Description
Examination RFEI Accounting financial accounting. Part II.
Answers to 100 questions are given in the form of a table. Score 4 points.
A separate file contains all the questions.
Questions for comparison:

1. Which of the following is not an intangible asset:
a) motion picture;
b) the business qualities of the organization's personnel;
c) production secret (know-how).

2. LLC Natasha has an intangible asset - the exclusive copyright for a computer program with an initial value of 39 rubles. How depreciation should be accounted for in accounting:
a) on account 05;
b) on account 04 or 05;
c) the intangible asset is not amortized, but is immediately written off as an expense, since its cost is less than 40 rubles.

3. The debit balance of the 08th account, formed after the purchase of the entire enterprise and the distribution of its assets and liabilities, means:
a) the discount from the price that we received when purchasing the entire enterprise;
b) the margin that we received by purchasing the entire enterprise;
c) means our profit from the transaction.

...

99 Intangible assets are not accounted for as depreciable property for income tax purposes with a value less than:
a) 40 rubles;
b) 50 rubles;
c) 100 rubles.

100. What is the limited amount of a gift that an individual can give to a legal entity:
a) 3 thousand rubles;
b) 5 thousand rubles;
c) are not limited.
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