Accounting, answers to the test of OUUGI + Test client

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Uploaded: 06.09.2017
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Accounting, answers to the test of OUUGI + Test client Accounting, answers to the test of OUUGI + Test client


1. Managerial Accounting
2. The official executive body of accounting regulation in the Russian Federation is
3. In order to operate any enterprise requires property or in accounting terminology means, which in turn must be obtained from somewhere. The means that the enterprise owns are called
4. Information on the costs of the organization, the costs of production (circulation), the cost of the final product is formed in
5. Which of the answer options can be attributed to individual controls?
6. The principle according to which the basis for the activities, conclusions and recommendations of a professional accountant can only be the initial and collected information (and, in sufficient volume) and the results of its analysis
7. Analysis of the market and competitors, the search for alternative strategies for the development of the organization in case of identifying crisis trends in the activities of the organization provides
8. Persons managing the organization and persons who are outside the organization, but having direct economic ties with it
9. Formulation, restoration and maintenance of accounting, preparation of financial (accounting) statements, accounting consulting, tax consulting; analysis of financial and economic activities of organizations and individual entrepreneurs, economic and financial advice is a responsibility
10. The need to maintain the reputation of the profession as a whole and to refrain from any actions that could discredit the accounting profession is
11. The actually incurred costs are not included
12. The main features of accounting do not apply
13. Tax authorities can be attributed to
14. The basic principles of organization management, organizational structure of the organization, the distribution of responsibility and authority, the principles of personnel policy includes
15. Management functions are interlinked on the basis of information,
16. The accountant should reflect the lowest possible value of assets and revenues and the highest possible costs of liabilities and expenses. This principle also determines the time parameter for the reflection of income and expenses. (Expenses should be fixed as soon as possible, and incomes as late as possible):
17. Methodical instructions, instructions, recommendations, etc. present
18. Information formed within the organization in the course of its economic processes, reflected in the accounting-
19. The ethical principles of the accountant does not apply
20. Information in which there are no significant errors, that is, it meets the requirements of neutrality, truthful representation, completeness and adequacy (reflecting the economic content of economic transactions in the relevant assessment) is called:
21. Ensuring the management of the organization and external users with information about the activities of the organization and its financial status is the main task
22. Creditors
23. The implementation of the monitoring function is
24. Keeping records of income, expenses and objects of taxation, as well as submission of tax returns to the tax authority at the place of registration for the taxes they are obliged to pay is a duty
25. Buyers can be attributed to
26. Submission of information to external users (shareholders and owners, investors, creditors, suppliers and contractors, buyers, regulators, statistical bodies, the public) is the goal
27. The following requirements are imposed on the accounting system in the organization
28. In accordance with this principle, funds are accounted for at the acquisition or creation price (actual cost price) and it also serves as a basis for assessing the future use of funds
29. Entrepreneurial activity on independent verification of accounting and financial (accounting) statements of organizations and individual entrepreneurs is
30. The staff of an audit organization should consist of
31. The tasks of accounting in accordance with the law does not include

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