Accounting 90 questions. Exam RFET

Questions for verification:
1. Determine the amount of deviations of the actual cost of materials from their book price (the price under the purchase and sale agreement is taken as the book price), written off on production costs, if you know the following:
• May 10: the organization received materials that cost her 14,000 rubles (including VAT 2,136 rubles);
• May 12: the organization received an invoice from a transport company for delivery services for the amount of 1,200 rubles (including VAT 183 rubles), as well as an invoice for the services of intermediaries in the amount of 2,400 rubles (including VAT 366 rubles).
a) Credit 15 - Debit 16 - 2 685 rubles, written off
the excess of the actual cost over the accounting price
materials;
b) Credit 15 - Debit 16 - 3 051 rubles, excess written off
the actual cost over the accounting price of materials;
c) Credit 16 - Debit 15 - 3 600 rubles, written off
exceeding the accounting price of materials over the actual
cost price;
d) Credit 16 - Debit 15 - 3 051 rubles, excess written off
accounting price of materials over the actual cost.
2. Creating a reserve for reducing the cost of materials in
accounting records are reflected in the wiring:
a) Credit 14 - Debit 91/1;
b) Credit 10 - Debit 14;
c) Credit 14 - Debit 91/2;
d) Credit 91/2 - Debit 14.
3. As a result of the avalanche, the warehouse warehouse was damaged.
organizations with ski poles in the amount of 1.5 million rubles. This amount
must be reflected in the accounting of the trade organization,
what the following correspondence of accounts is used for:
a) Credit 41 - Debit 94;
b) Credit 10 - Debit 99;
c) Credit 41 - Debit 90;
d) Credit 94 - Debit 20.
20. In which of the following situations is the organization NOT
MUST make an inventory:
a) when changing a financial manager;
b) before drawing up the annual accounts;
c) upon liquidation or reorganization;
d) when changing materially responsible person.
45. The company purchased equipment that is in the near
time is planned to be put into installation. In this case, the accountant was
the “Act on acceptance (admission) of equipment” was issued in the form
N OS-14. What account does this equipment initially go to?
a) "Fixed assets";
b) 07 “Equipment for installation”;
c) 08 "Investments in non-current assets".
59. Is not a method of revaluation of fixed assets:
a) the declining balance method;
b) index method;
c) direct conversion method.
60. Revaluation of the initial value of the asset
reflected in the following accounting entries:
a) Credit 08 - Debit 83;
b) Credit 83 - Debit 01;
c) Credit 83 - Debit 02.
73. A variety of leases is not:
a) leasing;
b) free use;
c) rental.
89. The organization has acquired a fixed asset that is tax
accounting refers to the third depreciation group. In what size she
may apply a depreciation premium in respect of this principal
facilities?
a) 10%;
b) 20%;
c) 30%.
90. The company has established in tax and accounting records
different useful lives for one fixed asset.
For this reason, at the end of each month, an accountant needs to reflect
the difference. What will it be if the expenses in the accounting are
less expenses in tax?
a) taxable temporary difference;
b) deductible temporary difference;
c) constant difference.