Accounting Financial Accounting test part 2

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"Accounting" part 2, the number of questions 135

Task 1

Question 1: What are the Federal Law "On Currency Regulation and Currency Control" to "currency values"?

Foreign currency.
Securities in foreign currency.
Precious metals.
Natural gemstones.
All of the above.

Question 2. How are divided currency transactions?

Current operations.
Foreign exchange transactions.
The operations associated with the movement of capital.
Current currency transactions, transactions related to the movement of capital.
There is no right answer.

Question 3: What belongs to the current currency transactions?

Transfers to Russia and Russian foreign exchange.
Direct equity investments.
Portfolio investments.
Transfers to Russia, from Russia dividends and other income related to the movement of capital.
True 1, 4.

Question 4: What relates to transactions involving the movement of capital?

Direct investment in the capital of the enterprise.
Portfolio investment (purchase of securities).
Giving and receiving payment delay for more than 180 days of import-export operations.
Translations are not of a commercial nature (child support, scholarships, inheritance)
True 1, 2, 3.

Question 5. What are the functions of the currency market?

The timely conduct of international payments.
Insurance currency risks.
Provision of foreign exchange intervention.
Making a profit from the difference in exchange rates.
All of the above is true.

Task 2

Question 1. How are classified the currency markets?

In the field of distribution.
In relation to foreign exchange restrictions.
By type of currency exchange rates.
According to the degree of organization.
All of the above.

Question 2. What is the domestic foreign exchange market?

Asian market.
The American market.
The market of the state.
Financial market.
Exchange market.

Question 3. What exchanges represented the domestic currency market in Russia?

When the Central Bank.
"International financial house"
right 1, 2.

Question 4: What is the market expresses relation to financial debt in long-term loans in euros, issued in the form of bonds of borrowers?

Eurocurrency market.
Eurobond market.
Market EuroDeposit.
Market eurocredits.
Market Euroequity.

Question 5. The chain, closely linked by a system of cable and satellite communications world regional currency markets - is:

Domestic foreign exchange market.
The international currency market.
Regional market.
Exchange currency market.
OTC foreign exchange market.
Task 3.

Question 1: Foreign exchange restrictions - a system ...

Economic measures.
True 1, 3, 4.
Legal measures.
Organizational measures.
There is no right answer.

Question 2. In the Russian Federation official exchange rate of the ruble is set using:

Legal measures.
Organizational measures.

Question 3. What is the term refers to the ability of currency and securities quickly and without loss converted into rubles?


Question 3: The foreign exchange market with free currency exchange rates, quotation of which is established on the stock exchange - is:

The foreign exchange market with a single mode.
Currency market dual mode.
National market.
International Market.
There is no right answer.

Question 5: The foreign exchange market with simultaneous application of fixed and floating exchange rate - it is:

The foreign exchange market with a single mode.
Currency market dual mode.
National market.
International Market.
There is no right answer.

Additional information

Task 4.

Question 1. What documents are required when you open a foreign currency account?

Application for opening a foreign currency account in the prescribed form.
Documents on registration of the organization.
Copies of the constituent documents, signature cards, and administrators of the seal.
Documents on tax registration and registration as a payer of insurance contributions to state extra-budgetary funds.
All of the above.

Question 2. Insert the missing word "Bank concludes now ... for settlement and cash services and opens up just two foreign currency accounts: the current and transit.

There is no right answer.

Question 3. For the services rendered the Bank charges to the client:

There is no right answer.

Question 4. Sum difference is formed when:

Exchange rate on the date of posting of production does not coincide with the rate applicable on the date of its payment.
Currency in which the price of a commodity is expressed varies in relation to the ruble.
Formed authorized capital.
For accounting expense report under the reporting entity.
True 1, 2.

Question 5: Where are the exchange differences?

On the costs.
On the financial performance of the organization.
For commercial expenses.
At the extraordinary expenses.
On the additional capital.

Task 5.

Question 1. Exchange differences arising from accounting transactions related to the formation of the authorized capital are:

On the costs.
On the additional capital.
On the financial result.
At the extraordinary expenses.
For commercial expenses.

Question 2. What is the reflection of the transactions on the account 52 "Currency accounts"?

Payment order.
Extract from the bank attached to it cash-cash items.
Payment request.

Question 3. Accounting for exchange differences produced:

In the standard procedure.
On the date of the transaction (transfer of the foreign currency account)
The transit account.
The two phases.
There is no right answer.

Question 4: From what account is made mandatory sale of foreign currency?

Correspondent account
Checking account.
Foreign currency account.
Special Account.
Transit Account.

Question 5. Which account receives the remaining foreign currency after the mandatory sale?

Checking account.
Correspondent account
Special Account.
Current account.
Transit Account.

Task 6.

Question 1. In accounting, conversion of foreign currency into rubles is carried out:

At the market rate.
According to the exchange rate.
The real exchange rate.
The official exchange rate.
There is no right answer.

Question 2. What purpose can the organization get cash in foreign currency?

On the economic needs.
On the travel expenses.
In hospitality.
On the current expenditures.
For the purchase of office supplies.

Question 3: Who should sign the order for the trip to travel abroad?

Chief Accountant.
Head of the organization.
Commercial director.
Finance director
True 1, 3.

Question 4: In what eventually account for exchange rate differences?


Question 5. Receipt of funds in foreign currency from the export transactions are credited:

at current currency account.
On the transit account.
In a special account.
At a special foreign exchange account.
On the current account.

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