Accounting (financial) statements Synergy test

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Uploaded: 15.03.2019
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Answers to 30 questions.
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Data on the composition and movement of fixed assets for the reporting period are contained in ...
Answer Type: Single Pick
Status: New
Balance sheet
Explanations for the balance sheet and income statement
Explanatory note


Future costs are included in the section ... of the balance sheet.
Answer Type: Single Pick
Status: New
I Non-current assets
IV Long-term liabilities
II Current assets
III Capital and reserves
V Short-term liabilities


Organizations ... reporting forms developed by the Ministry of Finance of Russia.
Answer Type: Single Pick
Status: New
may not use at all
used as samples
must strictly abide by and use


The concept of a user of accounting (financial) statements is formulated in the Regulations on Accounting
Accounting (PBU) ...
Answer Type: Single Pick
Status: New
11/2008 "Related Party Information"
4/99 "Accounting statements of the organization"
1/08 "Organization´s accounting policy"


Asset Balance Sheet in the Russian report format is built in the order ...
Answer Type: Single Pick
Status: New
urgency
redemption
diminishing liquidity
increasing liquidity


The quality characteristics of the accounting (financial) statements are ...
Answer Type: Multiple Choice
Status: New
comparability
openness
reliability
periodicity
clarity
relevance


It is not true that cash accounting is maintained in an account ...
Answer Type: Single Pick
Status: New
55 "Special accounts in banks"
51 "Current accounts"
57 "Transfers in transit"
52 "Currency accounts"
50 "Cashier"
99 "Gains and Losses"


The acquisition and disposal of non-current assets is ... activity.
Answer Type: Single Pick
Status: New
operating room
financial
investment


Advances issued are ...
Answer Type: Single Pick
Status: New
lesion
profit
accounts payable
receivables


Proceeds from the sale of goods, products, works, services in the accounting records of all organizations, except
small businesses recognize ...
Answer Type: Single Pick
Status: New
depending on the adopted accounting policies of the organization
at the choice of organization for this reporting year
accrual basis
cash method


Accounting compliance of the size of the organization’s economic resources with the amount of financial resources
provided by owners and creditors, called ...
Answer Type: Single Pick
Status: New
liabilities item
asset article
accounting article
balance currency


It is not true that expenses are ...
Answer Type: Single Pick
Status: New
advertising costs
work in progress losses
loading and unloading
tare costs
warehouse costs at the point of sale
packaging costs


25
Accounting statements must be signed ...
Answer Type: Multiple Choice
Status: New
head
an auditor
by all founders
chief accountant


The calculation of net assets is made according to the formula ...
Answer Type: Single Pick
Status: New
Net assets = Equity - Debt capital.
Equity = Liabilities - Current assets.
Net assets = Liabilities - Non-current assets.
Equity = Assets - Debt capital.


Information on the financial performance of the organization is reflected in ...
Answer Type: Single Pick
Status: New
Statement of Changes in Equity
Cash flow statement
Notes to the balance sheet and income statement
Profit and Loss Statement


Fines, penalties and penalties are included in the income statement if they are ...
Answer Type: Single Pick
Status: New
recognized by the tax authority
recognized by the bank
recognized by the debtor
recognized by the decision of the meeting of shareholders ....

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