Buh.uchet for small businesses. Test IMEI

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Task 1
Question 1: What internal document regulates the rights, obyazan¬nosti and organization of the accounting department:
1. Order of the accounting policy.
2. Regulation on the accounting.
3. Order of the head of the organization.
4. Order of the accounting and of the accounting policy.
5. Order of the head of the organization and of the accounting policy.
Question 2. How much time netrudo¬sposobnosti benefits paid to employees, you can reduce the amount of UTII?
1. 30%.
2. 50%.
3. 75%.
4. Completely.
5. 25%.
Question 3. The costs of transporting the finished product, made by specialized op-tutions not payable pokupatelya¬mi products recorded record:
1. Debit account "General Expenses" and "VAT on priob¬retennym values" - credit account "Ras couple with various debtors and creditors".
2. Debit accounts "Selling expenses" and "VAT on purchased assets" - credit account "Payments to suppliers and on-contractors."
3. The debit of the account "Expenses for sale" and "VAT on purchased assets" - credit score "of subsidiary production."
4. All the answers are correct.
5. Answers 1 and 2.
Question 4: What are the primary documents are the basis for accounting of cash transactions?
1. A payment order.
2. Advance report.
3. incoming and outgoing cash orders.
4. Extract from the current account.
5. All the answers are correct.
Question 5. Deadline for submission of the annual report:
1. Before 1 January of the following year.
2. Until 1 February of the following year.
3. Until 1 March of the following year.
4. Before 1 April the following year.
5. Prior to May 1 of the following year.
Task 2
Question 1. In the case of failure to establish the useful life of an intangible ispolzo¬vaniya ak-Thiva amortization is charged on the basis of:
1. 10 years.
2. 20 years.
3. 20 years but not more than the period of the organization.
4. 5 years.
5. 15 years.
Question 2. From public accounting operations not osvobozhda¬yutsya enterprise translated into UTII?
1. Settlement.
2. Cash.
3. Settlement and cash.
4. Currency.
5. settlement and currency.
Question 3. The output of the production and its delivery of the finished product warehouse reflects Vo ice-Sue:
1. Debit account "Materials" - credit account "Main production".
2. Debit accounts "Release of goods (works, services)" - credit account "Finished goods".
3. Debit account "Finished goods" - credit account "Main production".
4. All the answers are correct.
5. Answers 1 and 3.
Question 4: What are the primary documents are the basis for the recording of transactions, but the motion of the monetary funds yoke current accounts:
1. Advance report.
2. incoming and outgoing cash orders.
3. Extract from the current account.
4. The advance report and the statement of the current account.
5. All the answers are correct.
Question 5. covers the period classified reports:
1. Internal.
2. Current.
3. General.
4. Internal and external.
5. Current and total.
Activity 3
Question 1. As part of the intangible assets to be accounted for:

Additional information

1. Goodwill.
2. Negative goodwill.
3. Positive and negative accounting category.
4. All the answers are correct.
5. goodwill.
Question 2. What is the object of taxation pri¬menenii UTII?
1. imputed income.
2. The actual income.
3 Income minus expenses.
4. Answers 1 and 2.
5. Answers 2 and 3.
Question 3. What is the purpose in the accounting of finished products used by "Vy¬pusk goods (works, services)":
1. Answers 2 and 3.
2. Account is intended to summarize information on the presence and movement of inventory acquired in kachest¬ve goods for sale.
3. The account is intended to summarize information on the presence and movement of products shipped, revenues from the sale of which op¬redelennoe time can not be recognized in the accounting.
4. The account is intended to summarize the information about the products released during the reporting period as well as you, the phenomenon of deviation fakti¬cheskoy production cost of goods, works and services from the standard (planned) cost.
5. All the answers are correct.
Question 4. Funds for the payment of wages may hranit¬sya on hand in:
1.4 days.
2. 6 days.
3. 3 days.
4. 5 days.
5. 7 days.
Question 5. In terms of classified information reporting:
1. External.
2. Annual.
3. Quarterly.
4. Private.
5. General.
Task 4
Question 1. What is the common property, which is accompanied by the use of various forms of accountants-dards:
1. The sequence of accounting work associated with reflection ho¬zyaystvennyh operations.
2. The order of entries in the registers.
3. The procedure for consolidating information.
4. Answers 1 and 2.
5. Answers 2 and 3.
Question 2. UTII paid:
1. Every month for the past tax period no later than the 25th day of the month following the reporting period assess-vym.
2. Each month through the implementation of the advance payment in the amount of 100% of the sum of the single tax for Cullen-Darney month.
3. By decision of the organization.
4. voluntary.
5. All the answers are correct.
Question 3. The basis of the formation of information about sales organizations in the account "Sales" on the principle:
1. Identification of revenues and expenses depending on the type ob¬ekta generating them.
2. material information, which implies the share of revenues in total revenues, co-torym accompany their inherent costs, regardless of the type of object generating such revenues and expenses.
3. Identification of revenues and expenses at the discretion organiza¬tsii.
4. Answers 1 and 2.
5. Answers 1 and 3.
Question 4. Who is a contract of liability for the safety of cash on hand in the presence of full-time cashier?
1. With the head of the organization.
2. Chief Accountant.
3. cashier.
4. head and chief accountant.
5. chief accountant and cashier.
Question 5. Reporting is used:
1. internal users.
2. external users.
3. Internal and external users.
4. Management companies.
5. All the answers are correct.

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