Practical Basics of Organizational Property Accounting

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Practical Basics of Organizational Property Accounting

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Practical Fundamentals of Organization Property Accounting Answers for Synergy Tests
The decrease in the value of the fixed capital to the value of the net assets is expressed by the discounter ...
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D 80 K 84
D 80 K 83
D 80 K 99

The cost as a contribution to the fixed capital of cash funds is expressed in a financial account ...
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D 51 K 75
D 50 K 75
D 10 K 75

Withholding tax on the income of individuals is expressed by a bhhglerter…
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D 70 K 69 personal income tax
D 68 personal income tax K 70
D 70 K 68 personal income tax

The beginning of the VAT from income from the sale of materials is expressed as a discounter ...
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D 91 K 68 VAT
D 90 K 68 VAT
D 62 K 68 VAT

Saved actual cost of depleted products is expressed in discounted fuels ...
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D 20 K 43
D 90 K 43
D 91 K 43

To the sources of the property, it is necessary to…
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debt to the staff of the organization
accounts receivable
unfinished production
settlements with customers on shipped products

If, in accordance with PBU 15/2008, interest on loan cannot be included in the cost of an asset, it must be ...
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included in expenses in accordance with accounting policies
recognized as other expenses
recognized as expenses for ordinary activities

Saved on sales of products is expressed in a bhagalter…
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D 90 K 44
D 91 K 44
D 20 K 44

The balance sheet is reflected ...
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intangible assets, current liabilities
cash, current and non-current liabilities
capital and reserves, short-term and long-term liabilities

Acceptance of the payment of a consignment note for the execution of work on the liquidation of the consequences of the fire in the factory is expressed
buhgaltersky flooding ...
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D 26 K 60
D 99 K 60
D 91 K 60

Taxes on profits in the budget are expressed in accounting fiscal ...
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D 99 K 68 n / a
D 91 K 68 n / a
D 90 K 68 n / a

The registration (announcement) of the fixed capital is expressed by the accounting entry…
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D 75 K 82
D 75 K 80
D 50 K 75

The operation "From which the salary was paid to the employees of the organization" in view of the following should be reflected in the following way: ...
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The debit of the account "Cashier" - Credit of the account "Settlements with staff for remuneration"
The debit of the account "Payroll personnel” - Credit account "Cashier"
Debit of the account “Settlements with personnel for remuneration of labor” - Credit of the account “Settlement account”

The temporary differences in the requirements with PBU 18/02 happen ...
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deductible and taxable
deductible
taxable

K Interim capital relate to ...
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Reserve capital
short-term bank loan
tangible current assets
double entry

Contribution of extrabudgetary funds to the salaries of the employees of the appliance is expressed in a business accounting ...
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D 26 K 69
D 20 K 69
D 25 K 69

Transfer to suppliers of repayment of arrears due to the material is expressed by a by-product baking…
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D 60 K 51
D 62 K 51
D 51 K 62

Assets of the organization are formed at the expense of ... capital
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only borrowed
own and borrowed
only own

Allocation of insurance contributions for the salary of workers employed by the liquidation of the basic means of the organization, expressed in the form of an accrual
food ...
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D 20 K 69
D 08 K 69
D 91 K 69

The accrual of benefits for the temporary non-availability of comfort is expressed by a discounter…
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D 26 K 70
D 69 K 70
D 91

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