Control RFEI Financial accounting 100 c. 3
Replenishment date: 15.10.2013
Content: buhgalterskii_finansoviy_uchet_kontr_3.rar (163.64 KB)
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Description
Examination RFEI Accounting financial accounting. Part III.
Answers to 100 questions are given, in the form of a table. Score 5 points.
A separate file contains all the questions.
Questions for comparison:
1. Soloviev Andrey Nikolaevich works in the "City Emergency Rescue Service", which is a municipal institution. To calculate wages in this organization, a time-based wage system is used. If you were in the place of the accountant of this institution, which of the following options would you choose to calculate the earnings of employees?
a) the official salary;
b) piece rate;
c) basic salary (base rate);
2. CJSC "Napoleon" in 2011 wrote off materials for production at the cost of each unit. But the organization decided that from 2012 it will use a different method of writing off materials - at the average cost, which should be reflected in the Accounting Policy. Where, in addition to the Order on Accounting Policy, should the organization note this change?
a) in an explanatory note (included in the reporting), while the consequences of the change must be reflected retrospectively;
b) in an explanatory note (included in the reporting), while the consequences of the change will need to be reflected prospectively;
c) in the appendix to the order on accounting policy, where it is necessary to indicate exactly how the calculation will be carried out by the new method;
...
76. Who in the organization cannot keep accounting records?
a) a specialized organization that provides accounting services;
b) a specialist accountant who is not on the staff of the organization;
c) there is no correct answer among options a and b.
...
100. IV Cherpakov this month caused great material damage to the organization. He forgot to close the valve on the water pipe. For this reason, two cars were out of order. The cost of the damage was 50 rubles. How much can the organization withhold from Cherpakov's earnings over the past month, if the amount of his net salary is 000 rubles?
Answers to 100 questions are given, in the form of a table. Score 5 points.
A separate file contains all the questions.
Questions for comparison:
1. Soloviev Andrey Nikolaevich works in the "City Emergency Rescue Service", which is a municipal institution. To calculate wages in this organization, a time-based wage system is used. If you were in the place of the accountant of this institution, which of the following options would you choose to calculate the earnings of employees?
a) the official salary;
b) piece rate;
c) basic salary (base rate);
2. CJSC "Napoleon" in 2011 wrote off materials for production at the cost of each unit. But the organization decided that from 2012 it will use a different method of writing off materials - at the average cost, which should be reflected in the Accounting Policy. Where, in addition to the Order on Accounting Policy, should the organization note this change?
a) in an explanatory note (included in the reporting), while the consequences of the change must be reflected retrospectively;
b) in an explanatory note (included in the reporting), while the consequences of the change will need to be reflected prospectively;
c) in the appendix to the order on accounting policy, where it is necessary to indicate exactly how the calculation will be carried out by the new method;
...
76. Who in the organization cannot keep accounting records?
a) a specialized organization that provides accounting services;
b) a specialist accountant who is not on the staff of the organization;
c) there is no correct answer among options a and b.
...
100. IV Cherpakov this month caused great material damage to the organization. He forgot to close the valve on the water pipe. For this reason, two cars were out of order. The cost of the damage was 50 rubles. How much can the organization withhold from Cherpakov's earnings over the past month, if the amount of his net salary is 000 rubles?
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