Accounting financial accounting, answers to the test OY

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Accounting financial accounting, answers to the test OY Accounting financial accounting, answers to the test OY

1. In the cash order warrant, an error was made when writing the amount. How can I fix the error?
2. Negative goodwill of the organization is accounted for as:
3. The commissioning of objects of fixed assets built economically, is reflected in the accounting records
4. The following are not approved in the accounting policy of an organization:
5. By what assessment are reflected in the accounting of intangible assets when registering?
6. During what period amortization of fixed assets is charged?
7. The acceptance of the account of the contractor for the completed stages of work on the construction of fixed assets is reflected in the accounting record:
8. What synthetic account of accounting in the reflection of operations of formation of common property under the contract of a simple partnership is called "Contributions of partners"?
9. Upon the termination of the contract of a simple partnership, the return of fixed assets shall be made by posting:
10. Lack of values ​​within the norms of natural loss in the main production shop is written off from the credit of account 94 "Shortages and losses from damage to valuables" to the debit of the account:
11. The annual amount of depreciation for fixed assets subject to the method of write-off of costs in proportion to the volume of products (works) is determined based on:
12. Expenses for the purchase of bonds are reflected on the account:
13. Write-off of expenses for construction in progress, which has passed state registration and transferred as a contribution to the authorized capital, is reflected in the accounting record:
14. Losses from write-off of accounts receivable, at which the limitation period has expired, are charged to the debit of the account
15. Open Joint-Stock Company publishes financial statements
16. When does the organization reflect the cash flow on the account?
17. What accounting record shows the accrual of interest on overdue long-term loans?
18. The amount of actual expenses for the acquisition of fixed assets includes interest on borrowed funds raised for the acquisition of fixed assets,
19. What accounting record is made when cash is received from the employee for causing material damage. An accounting entry was made:
20. The amount transferred by the organization to charitable purposes is recognized in the accounting records as:
21. Expenses for modernization and reconstruction of fixed assets are written off:
22. The cost of production in relation to the volume of output is subdivided
23. The costs associated with the implementation of leasing operations from the lessor are accumulated on the account:
24. Acceptance of an invoice for the withdrawal of a land plot for the construction of an item of property, plant and equipment with subsequent redemption is recorded in the record:
25. Intangible assets do not include:
26. If the employee leaves the country during the foreign traveler´s business, the daily allowance for the day of the transfer is paid according to the norms
27. Losses from marriage due to fault of employees are made out by an accounting record:
28. Lack of values, which arose through the fault of a financially responsible person, is written off from the credit of account 94 "Shortages and losses from damage to valuables" to the debit of the account:
29. The costs of erecting items of fixed assets in an economic manner are reflected in the account:
30. In the sale (repayment) of government debt securities, account 58 "Financial Investments" corresponds:
31. Expenses for the modernization or reconstruction of fixed assets, increasing the initial value of these objects, increase
32. In which assessment in the balance sheet (form number 1) of the organization carrying out trade activities, the balances of goods are reflected:
33. Analytical accounting for account 70 "Settlements with staff for remuneration of labor" is organized:
34. Accounting in the Russian Federation is regulated by a regula


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