Accounting (financial) statements Synergy tests

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Data on the composition and movement of fixed assets for the reporting period are contained in ...
Answer Type: Single Choice
Status: New
Balance sheet
Notes to the balance sheet and income statement
Explanatory note


Deferred expenses are part of the ... balance sheet section.
Answer Type: Single Choice
Status: New
I Non-current assets
IV Long-term liabilities
II current assets
III Capital and reserves
V current liabilities


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


The concept of a user of accounting (financial) statements is formulated in the Regulation on Accounting
Accounting (PBU) ...
Answer Type: Single Choice
Status: New
11/2008 “Related Party Information”
4/99 “Accounting statements of the organization”
1/08 "Accounting policies of the organization"


The asset of the balance sheet in the Russian report format is built in the order ...
Answer Type: Single Choice
Status: New
urgency
repayment
diminishing liquidity
increasing liquidity


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


It is not true that the accounting of funds is kept in the account ...
Answer Type: Single Choice
Status: New
55 "Special accounts in banks"
51 "Current accounts"
57 "Transfers on the way"
52 "Currency accounts"
50 "Cashier"
99 “Profit and loss”


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


Advances paid are ...
Answer Type: Single Choice
Status: New
lesion
profit
accounts payable
receivables


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


Accounting compliance of the size of the economic resources of the organization with the volume of financial resources,
provided by owners and creditors is called ...
Answer Type: Single Choice
Status: New
liability article
asset item
accounting item
balance currency


It is not true that the costs are ...
Answer Type: Single Choice
Status: New
advertising costs
loss of work in progress
loading and unloading
packaging costs
storage costs at places of sale
packaging costs


25.
Accounting statements must be signed ...
Answer Type: Multiple Choice
Status: New
leader
the auditor
all founders
chief accountant


The calculation of net assets is carried out according to the formula ...
Answer Type: Single Choice
Status: New
Net assets = Equity - Borrowed capital.
Equity = Liabilities - Current assets.
Net assets = Liabilities - Non-current assets.
Equity = Assets - Borrowed capital.


Information on the financial results of the organization is reflected in ...
Answer Type: Single Choice
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 forfeits are included in the income statement if they ...
Answer Type: Single Choice
Status: New
recognized by the tax authority
recognized by the bank
recognized as debtor
recognized by decision of the meeting of shareholders
Organization assets that fully transfer their value to the manufactured product within one
the operating cycle is ... assets.
Answer Type: Single Choice
Status: New
net assets
current assets
fixed assets
fixed assets


Sources of borrowed funds are ...

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