Intermediate standings RFEI Intangible assets 200 GPs.

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Sold: 1 last one 29.01.2012
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Uploaded: 02.03.2011
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1.Rashody for consultants, lawyers, advertising, payment of registration fees and other expenses of the period incurred until the founding of the state registration of the organization, can be attributed to beat.
A) Expenses from ordinary activities
B) The organizational costs;
B) to the loss of the enterprise
2. Are the banks to account for the accounting of assets nemate¬rialnyh PBU 14/2000 "Accounting for intangible assets-tion":
a) Yes. Since this is the basic document for the treatment of intangible assets that have orga¬nizatsii
b) no. This is contrary to the requirements of paragraph 1 PBU 14/2000
c) no. This follows from the Law "On the Central Bank of the Russian Federation"
3. What could happen if businesses break og¬ranicheniya of value of the gift:
A) the transaction is void and confiscated property to the state
B) the transaction is void and will require all parties to return back
B) the transaction will be checked for compliance with Article 40 of the Tax Code.
4. LLC "Natasha" has an intangible asset - the exclusive copyright on computer programs, original cost 9999 rubles. What should be taken into account depreciation in accounting:
a) on account 05
b) estimates for 04 or 05
a) an intangible asset is not amortized, but immediately expensed, as the cost is less than 10 000 rubles
5. Which of the asset accountant can only be considered immaterial accounting:
a) possession of "know-how"
b) the exclusive right of the patent holder to selection achievements
a) organizational costs
6. Trade receivables sold them for intangible assets that are earlier eks¬pluatatsii reflected accounting entry:
Debit and credit 68 91
B Credit Debit 62 91/1
in Credit Debit 62 60



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Seller will give you a gift certificate in the amount of 15,563 RUB for a positive review of the product purchased..
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