Accounting Financial Accounting. Part 1 KR RFEI (50 in.)

Questions for verification:

1. Determine the amount of deviation of the actual cost of materials from their accounting rates (as a discount price shall be the price of the contract of sale), attributed to the cost of production, if the following is known:
• May 10: the organization received materials, which cost her 14 000 rubles (including VAT 2136 rubles);
• May 12: the organization was received an invoice from the shipping company to pay for services for the delivery of $ 1 200 rubles (including VAT of 183 rubles), as well as an invoice for the services of intermediaries in the amount of 2400 rubles (including VAT 366 rubles).
a) 15 Credit - Debit 16 - 2685 rubles, exceeding the actual cost written off over the accounting cost of materials;
b) 15 Credit - Debit 16 - 3051 rubles, exceeding the actual cost written off over the accounting cost of materials;
c) 16 Credit - Debit 15 - 3 600 rubles, written off excess valuation price of the actual cost of materials.

2. As a result, an avalanche was ruined warehouse Trade Organization with ski poles in the amount of 1.5 mln. Rubles. This amount should be reflected in the accounting Trade Organization, which uses the following mail accounts:
a) 41 Credit - Debit 94;
b) 10 Credit - Debit 99;
c) 41 Credit - Debit 90.

3. Cost of materials brought in as a contribution to the share capital (in the assessment of the founders agreed) when used with the organization on 15 and 16 invoices reflected in accounting postings:
a) Credit 75 - Debit and Credit 10 15 - 10 Debit;
b) Credit 15 - Debit and Credit 10 75 - 10 Debit;
c) 75 Credit - Debit and Credit 15 15 - 10 Debit.

27. The sale of the fixed assets is accompanied by design:
a) of the Act of writing off of property, plant and equipment (except vehicles) on Form N OS-4;
b) Surface to internal displacement of fixed assets in the form N OS-2;
c) of the Act of acceptance and transfer of property, plant and equipment (except for buildings and structures) in the form N OS-1.

43. What is reflected compensation wiring "incoming" VAT when buying a dedicated primary means?
a) Credit 90/3 - 68/2 Debit;
b) 19 Credit - Debit 68/2;
c) Credit 68/2 - Debit 19.

49. The acquired fixed assets that are in the tax records belongs to the third depreciation group. To what extent it can apply the depreciation bonus in respect of the basic means?
a) 10%;
b) 20%;
c) 30%.

50. The enterprise in the tax and accounting set different useful lives on a fixed asset. For this reason, at the end of each month, the accountant needs to reflect the difference. What will it be, if the expenses are less than the accounting of expenses in tax?
a) taxable temporary differences;
b) deductible temporary differences;
c) a constant difference.