|
Читайте также: |
Вопрос № 306
What concerns to external factors of pricing?
+ Parity of a supply and demand
- Achievements of leadership as tour products
- Desire to lift the image
- Aspiration to avoid bankruptcy
- Deduction of positions in the market
Вопрос № 307
What does not concern to internal factors of pricing?
+ Parity of a supply and demand
- Achievements of leadership as tour products
- Desire to lift the image
- Aspiration to avoid bankruptcy
- Deduction of positions in the market
Вопрос № 308
What does not concern to a method of pricing?
+ Budget method
- Cost-is-no-object
- Method with orientation to demand
- Method with orientation to a competition
- Valuable method
Вопрос № 309
What accounting entry reflects purchase of the permit at a tour operator for sale to tourists or other firms.
+ Dt. 1310 Ct. 3310
- Dt. 1210 Ct. 3310
- Dt. 1310 Ct. 3220
- Dt. 1420 Ct. 3310
- Dt. 1030 Ct. 3310
Вопрос № 310
What does not concern to kinds of accounting
+ Pricing
- Actual
- Scheduled
- Budget
- Accounting
Вопрос № 311
At what method of pricing of the price are established above, below or at a level market depending on insistence of the clients, given service, real or prospective response of competitors.
+ Pricing with orientation to a level of a competition
- Cost-is-no-object a method
- Method discarding of costs
- Pricing with orientation to demand
- Method of the current price
Вопрос № 312
What method of pricing is applied, when, the price is a determinative in getting tour product clients.
+ Pricing with orientation to demand
- Cost-is-no-object a method
- Method discarding of costs
- Pricing with orientation to a level of a competition
- Method of the current price
Вопрос № 313
What rate of return for the tourist organizations?
+ 20 %
- 15 %
- 30 %
- 100 %
- 50 %
Вопрос № 314
In what the basic difference of intermediary contracts from each other consists
+ From whose name the contract (from tour operator or a travel agent) consists
- Such differences are not present
- Difference in quantity of pages of the contract
- Differences are not present, as intermediary contracts can consist only tour operators
- there is no right answer
Вопрос № 315
Purchase of the permit at tour operator for sale to tourists or other firms is reflected by posting
+ Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 3310 Ct 3390
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 316
Transfer of money resources tour operator
+ Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 3310 Ct 1030
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 317
Posting: VAT on bought permits at tour operator
+ Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 3310 Ct 3390
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 318
Transformation of services of the foreign organizations connected with realization tour permit
+ Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 1420 Ct 3310, 3390
- Dt 3310 Ct 3390
- Dt 7110 Ct 3310 - 3390
Вопрос № 319
Reflection of the VAT at services of the foreign organizations
+ Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 3310 Ct 3390
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310 3390
Вопрос № 320
Discarding of cost of realized production at the price of purchase
+ Dt 7110 Ct 1330
- Dt 2110 Ct 6010
- Dt 1210 Ct 3130
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 321
Reflection of the income of realization tour of permits transferred to buyers at contractual cost
+ Dt 7010 Ct 1330
- Dt 1420 Ct 3310, 3390
- Dt 2110 Ct 6010
- Dt 1210 Ct 3130
- Dt 7110 Ct 3310, 3390
Вопрос № 322
What is included into the list of services of the tourist organizations on registration of exit documents:
+ Preparation of the tourist of documents for departure
- Photos service
- Payment for tourists state duties
- Reception of the visa
- All answers are true
Вопрос № 323
For the sum of the added VAT on realization tour permit
+ Dt 7010 Ct 1330
- Dt 2110 Ct 6010
- Dt 1210 Ct 3130
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 324
Income of tour agent is reflected on accounts of subsection
+ 6010
- 7010
- 4010
- 2010
- 1030
Вопрос № 325
Reflection by the operator given tour compensation for rendered intermediary services
+ Dt 1030, 1040 Ct 6010
- Dt 1030, 1040 Ct 3130
- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7010 Ct 8010
Вопрос № 326
Reflection of the VAT from a commission
+ Dt 1030, 1040 Ct 6010
- Dt 1030, 1040 Ct 3130
- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7010 Ct 8010
Вопрос № 327
Reflection of own charges of the intermediary services connected by rendering
+ Dt 1030, 1040 Ct 6010
- Dt 1030, 1040 Ct 3130
- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7010 Ct 8010
Вопрос № 328
Definition of the cost price of the realized services
+ Dt 1030, 1040 Ct 6010
- Dt 1030, 1040 Ct 3130
- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7010 Ct 8010
Вопрос № 329
Reflection of own charges connected by management of firm
+ Dt 1030, 1040 Ct 6010
- Dt 1030, 1040 Ct 3130
- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7010 Ct 8010
Вопрос № 330
Discarding in the end of the accounting period of charges connected with rendering intermediary service and charges of the period
+ Dt 5610 Ct
- Dt 1030, 1040 Ct 3130
- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7010 Ct 8010
Вопрос № 331
«the Goods accepted for the commission» are considered on out balance the account
+ 002
- 003
- 004
- 005
- 001
Вопрос № 332
Acquired from tour operator the right of realization tour of products (at selling cost)
+ Dt 002
- Dt 1030, 1010 Ct 1210
- Dt 3310 Ct 1030
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 333
Receipt on tour agent’s account of money resources from buyers for the tour realized on the intermediary contract production including the VAT on an assessed turnover
+ Dt 1030, 1040 Ct 1210
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 3310 Ct 1030
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 334
Accounts of the different organizations for rendered services on behalf of tour agent Are paid
+ Dt 3310 Ct 1030
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 1030, 1010 Ct 1210
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 335
It is added by the VAT a subject payment in the budget from the sum of compensation
+ Dt 1210 Ct 3130
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 3310 Ct 1030
- Dt 1210 Ct 6010
- Dt 1030, 1010 Ct 1210
Вопрос № 336
The sold goods (tour permit) Are discarded
+ Dt Ct 002
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 3310 Ct 1030
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 337
Reflection of own charges of the intermediary services connected with rendering
+ Dt 8010 Ct 3350, 3310, 3390, 1030, 1010
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 1030, 1010 Ct 1210
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 338
Means for tour are transferred to the operator minus compensation and the charges made on its own behalf within the limits of the intermediary contract
+ Dt 1210 Ct 1030
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 1030, 1010 Ct 1210
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 339
What accounting posting reflects the following record: payment for visa registration of passports is received from tourists
+ Dt. 1010 Ct. 3390
- Dt. 1210 Ct. 1010
- Dt. 1210 Ct. 1030
- Dt. 1010 Ct. 1210
- Dt. 3390 Ct. 1010
Вопрос № 340
Given kind of tourism as the kind of economic activities has following features: unlike foreign trade it is based not on an exchange of the goods and services, and tourists, т. е. Alive people; tourist services are not mobile, they cannot follow the buyer and are not a subject to storage; in offers there is no flexibility.
+ International
- Family
- Children's
- Congress-tourism
- Automobile
Вопрос № 341
At definition of the taxable income of tour operator What is a subject to reference on deductions?
+ Charges on purchase of separate tourist services connected with formation tour of a product
- Charges on business trip
- Administrative charges
- Charges under taxes
- there is no right answer
Вопрос № 342
Under what conditions deductions tour by the agent are made?
+ At presence of the documents connected with its activity, directed on reception of the income
- Presence of authorized documents
- Under condition of
- At presence of waybills on holiday of the goods
- there is no right answer
Вопрос № 343
Given kind of tourism is not only a popular kind of rest, but also actively developing sphere of economic.
+ International
- Family
- Children's
- Congress-tourism
- automobile
Вопрос № 344
As the proceeds from realization of tours under the contract payable rendering of services at tour operator are defined?
+ Sum of money resources received from tourists, travel agents for the realized tours
- Under the formula of the least squares
- By means of construction of system of the equation
- By means of model Gordon
- there is no right answer
Вопрос № 345
Tourist center, transport, services of entertainment, the transfer is 4 obligatory elements …?
+ Tourist packages
- Accounting activity
- Formations
- Financial activity
- Architectural activity
Вопрос № 346
Under what contracts the tourist agent can realize tourist permits?
+ the contract of the commission, assignments or agency contracts
- the preliminary contract
- the contract
- the unilateral contract
- the free contract
Вопрос № 347
On what process of formation of proceeds depends realization of tourist services?
+ Under what contracts the tourist product is realized
- From whose name the transaction is carried out
- From charges on a payment
- From the indirect charge tour. The operator
- From cost of materials and the purchased goods used in manufacture of a tourist product
Вопрос № 348
Kinds of accounting at the full cost price of a tourist product?
+ Actual, scheduled, budget
- Actual, by order
- Process, by order
- By order, stage
- Stage, scheduled
Вопрос № 349
What assumes calculation and addition of all costs connected with development and realization of units of a tourist product?
+ Accounting of the full cost price of a tourist product
- Forecast of total proceeds from realization
- Profitable approach
- Comparative approach
- Cost-is-no-object approach
Вопрос № 350
From what process of formation of proceeds depends on realization of tourist services?
+ Under what contracts the tourist product is realized
- From whose name the transaction is carried out
- From charges on a payment
- From the indirect charge tour. The operator
- From cost of materials and the purchased goods used in manufacture of a tourist product
Вопрос № 351
How many percent for today it is necessary on sphere of tourism?
+ 6 %
- 10 %
- 3 %
- 9 %
- 12 %
Вопрос № 352
What basic difference between intermediary contracts from each other?
+ From whose name (tour. The agent or tour. The operator) the transaction is carried out
- Under what contracts the tourist product is realized
- From cost of materials and the purchased goods used in manufacture of a tourist product
- From charges on a payment
- From whose name the transaction is not carried out
Вопрос № 353
At accounting the cost price tour. A product what articles of charges are considered?
+ All above listed
- On residing
- Transport charges,
- Feeds, excursion programs
- Insurances, visas
Вопрос № 354
Cost estimation used during manufacture of natural services, the right on which is bought at the foreign organizations, services rendered by own forces, and also material, labour and other expenses is
+ Cost price of a tourist product
- Accounting
- Cumulative method
- Method of the least squares
- Normative accounting
Вопрос № 355
What expenses join in the cost price of tours
+ All above listed expenses
- Expenses on purchase of services at formation of a tourist product
- Expenses connected with activity of the industrial personnel
- Expenses connected with development of new tours
- Expenses on the organized set of workers connected with payment of services of the organization on selection of the personnel; expense accounts
Вопрос № 356
From what process of formation of proceeds depends on realization tour. Services?
+ From What under what contracts realize tour a product
- From the taxation
- From quantity of employees
- From sites of the tourist company
- No correct answer
Вопрос № 357
Purchase of the permit at tour operator for sale to tourists or other firms is reflected by posting
+ Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 3310 Ct 3390
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 358
Discarding of cost of realized production at the price of purchase
+ Dt 7010 Ct 1330
- Dt 2110 Ct 6010
- Dt 1210 Ct 3130
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 359
In what year the organization (WTO) - (World Tourism Organization) has been based world tourist?
+ in 1975
- in 1990
- in 1985
- in 1982
- in 1989
Вопрос № 360
What accounting entry reflects payment of tourist permits directly by tourists?
+ Dt 1010 Ct 4111
- Dt 1030 Ct 2113
- Dt 1123 Ct 1030
- Dt 1030 Ct 3310
- Dt 3310 Ct 1030
Дата добавления: 2015-11-16; просмотров: 31 | Нарушение авторских прав
| <== предыдущая страница | | | следующая страница ==> |
| 3 страница | | | Краткая характеристика Пояснений к бухгалтерскому балансу и отчету о прибылях и убытках |