Features of accounting in the trade test with the answers, score 5

Collection of tasks for the discipline "Features of accounting in trade", the number of questions - 100.
Task 1
Question 1: How should do business organization in a situation where its address entered goods not covered by the terms of the contract?
1) return the goods to the supplier;
2) return the goods to the supplier or take it for safekeeping if incoming goods is skoroportya¬schimsya;
3) to sell the goods at a price that is usually in the comparable ob¬stoyatelstvah applied to similar products, posta¬viv notify the supplier;
4) to take account of such goods on off-balance sheet account 002 "To¬varno-items accepted for the custody" and notify the supplier;
5) All the answers are correct.
Question 2. In trade documents for shipping and selling goods podrazde¬lyayutsya the following groups: 1) commercial (trade);
2) design and transport;
3) commercial (trade), settlement and transport;
4) commercial (trade), settlement, transport and pre¬tenzionnye;
5) For ambitious and transport.
Question 3. In recognition of sales (revenues) of goods "to pay" admits:
1) invoice to the buyer;
2) transfer of settlement funds to the account of the trade organization or in cash;
3) receipt of the advance payment from the buyer;
4) an invoice or receipt to the buyer guarantee him on payment of shipped goods in his address to the accounting and prinimae¬moy trading firm off-balance account 008 "Guarantees received".
5) All the answers are correct.
Question 4: Is it permissible to bring in inventories information on the balances of goods from the words of materially responsible persons or accounting data without checking their actual presence?
1) the words of the person in charge of the material and bring in inven¬tarizatsionnye inventory information on balances of goods is impossible, as each of them the organization has signed a contract on a full liability. At the same time ot¬razhat residues in these inventories of goods, confirmed by accounting data (without checking their actual presence) mozh¬no. This provision is valid provided that the accountant pod¬gotovivshy such information has not been verified professio¬nalnogo accountant;
2) the words of the person in charge of the material and allowed vno¬sit in inventories information on the balances of goods provided that the person has no criminal record;
3) The specified procedure may take place, if at rezulta¬tam testing business qualities of the material and lime otvetstven¬nogo inventory commission has established its high professional quality;
4) No;
5) Answer 1) and 3).
Question 5. Which account keeps records net profit of previous years?
1) in the account "Retained earnings (loss)";
2) in the account "Sales";
3) in the account "Gains and losses";
4) on all accounts;
5) there is no right answer.
Task 2
Question 1. When posting of the goods received from the supplier, the company revealed its torgo¬voy shortage. How is this fact reflected in the account of the organization?
1) debit 60 "Settlements with suppliers and contractors", subaccount "Settlements on claims". Credit Account 94 "Nedosta¬chi and loss from damage of values";
2) the debit account 60 "Payments to suppliers and contractors", subaccount "Settlements on claims". Credit Account 41 "Goods" subaccount 1 "Product is in stock";
3) the debit account 76 "Settlements with various debtors and kreditora¬mi", subaccount 2 «Calculations under claims." Credit Account 94 "Ne¬dostachi and loss from damage of values";
4) debit 76 "Settlements with various debtors and kreditora¬mi" subschet2 "Settlement of claims". Credit Account 60 "Ras¬chety with suppliers and contractors";
5) there is no right answer.
Question 2: What should be sealed