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Dt 3350 Ct 3450
Dt 3350 Ct 1010
- Dt 3350 Ct 1030
- Dt 1030 Ct 3350
Вопрос № 43
By what record it is necessary to reflect discarding of the sums used by advance holders on business trip
+ Dt 7210 Ct 1210
- Dt 8010 Ct 1250
- Dt 1610 Ct 1250
- Dt 1610 Ct 7210
- Dt 1010 Ct 1210
Вопрос № 44
On what account the charges of a travel agent connected with rendering intermediary services are reflected?
+ On account 7210
- On account 3310
- On account 8110
- On account 1210
- On account 7110
Вопрос № 45
Form of clearing settlements for the goods and services at which payment of settlement documents is made in bank of the supplier due to the means specially reserved for this purpose in bank of the buyer
+ Payment order
- Checks
- Letter of credit
- Bills
- Acceptance
Вопрос № 46
What accounting entry will reflect operation on charge of the social tax from the sum of the added payment of labor for trading workers
+ Dt 7210 Ct 3150
- Dt 8010 Ct 3150
- Dt 8210 Ct 3150
- Dt 7210 Ct 3350
- Dt 3350 Ct 1030
Вопрос № 47
What does accounting entry Dt 1030 Ct 3510 mean?
+ Offset of the earlier received advance payment
- Reflection of the income of realization of services
- Delivery of advance payment under rendering of services
- Reception of advance payment
- Receipt of means from buyers
Вопрос № 48
Specify, what following operations represent inflow of money resources
+ sale of the fixed assets
- payment of taxes
- payment of dividends
- payment of wages
- purchase of the fixed assets
Вопрос № 49
Specify, what following operations represent outflow of money resources?
+ payment of dividends
- receipt of accounts receivable
- receipt of money
- sale of the fixed assets
- return of the sum paid out on account
Вопрос № 50
Discarding of means from accounts of the payer without their consent on the basis of executive documents refers to:
+ overdraft
- payment requirement-assignment
- payment assignment
- collection order
- check
Вопрос № 51
Specify, what from listed below articles will be reflected in the report on profits and losses
+ Income of realization of production (works, services)
- Received loans
- Vehicles
- Accounts receivable
- Creditor debts
Вопрос № 52
Specify, what from listed below articles will be reflected in accounting balance
+ Charges of the future periods
- General and administrative charges
- Charges on realization
- Income of realization of the goods
- Income of realization of the fixed assets
Вопрос № 53
Debts on lacks to the goods in which collecting is given up by court is charged:
+ on account 1250 «Accounts receivable of workers»
- on account 7110 «Charges on realization of the goods»
- on account 1280 «Other accounts receivable»
- on account 3350 «Debts on a payment»
- on account 5510 «Unallotted profit (the uncovered loss)
Вопрос № 54
On what account tour agencies consider the charges connected with realization of tours?
+ On account 7210;
- On account 7110
- On account 8110
- On account 7010
- On account 7470
Вопрос № 55
What accounting entry reflects transfer on the current bank account of debts from buyers and customers:
+ Dt 1030 Ct 1210
- Dt 1010 Ct 6010
- Dt 1030 Ct 3310
- Dt 1210 Ct 1040
- Dt 1040 Ct 1010
Вопрос № 56
Deduction of individual surtax from wages of workers
+ Dt 3350 Ct 3120
Dt 3350 Ct 3150
Dt 3350 Ct 3130
- Dt 3350 Ct 1250
- Dt 3120 Ct 1040
Вопрос № 57
What does accounting entry Dt 3010 Ct 1030 mean?
+ Transfer of money resources in repayment of obligations under the received bank loans
- Transfer of money resources in repayment of creditor debts to suppliers
- Transfer of money resources in repayment of creditor debts in the budget under taxes
- Receipt of money resources from buyers for earlier shipped goods
- Transfer of money resources in repayment of creditor debts to affiliated companies
Вопрос № 58
On what purposes the capital reserves of trading organization is used?
+ on a covering of losses
- on payment of taxes
- on payment of wages
- on payments of dividends
- on repayment of loans
Вопрос № 59
Who regulates structure of the financial reporting?
+ Ministry of Finance of the RK
- Ministry of Trade of the RK
- Ministry of Economics of the RK
- Registration policy of trading organization
- all answers are true
Вопрос № 60
In what currency the financial reporting of subjects of the RK is made?
+ in tenge
- in dollars
- in roubles
- in any currency
- there is no right answer
Вопрос № 61
Money resources are:
+ cashe and contributions poste restante
- short-term, high liquid investments, it is easy обратимые in the certain sum of money, and changes of value exposed to insignificant risk
- material and intangible assets
- means for payment
- all the listed answers
Вопрос № 62
Which of the fixed assets estimations resulted below joins in currency of balance?
+ current
- residual
- initial
- liquidating
- there is no correct answer
Вопрос № 63
What accounting entry reflects at a travel agent purchase of tours with a view of resale?
+ Dt 7210Ct 3310
- Dt 1330Ct 3310
- Dt 3310Ct 1040
- Dt 3310Ct 1010
- Dt 1320Ct 8110
Вопрос № 64
Which from the listed below methods are applied at charge of amortization of the fixed assets?
+ Rectilinear (uniform), a method of a decreasing rest, a method of the sum of products
- Specific identifications, LIFO
- Average costs (average cost)
- FIFO, LIFO
- FIFO, specific identification
Вопрос № 65
What accounting entry reflects payment by cash of the charges connected with purchase of the goods by the accountable person
Dt 1250 Ct 1010
- Dt 1330 Ct 1010
- Dt 1330 Ct 1250
- Dt 1350 Ct 1010
Dt 1610 Ct 1010
Вопрос № 66
On what account’s credit a gratuitously received property is reflected
+ 6280 «Other incomes»
- 6230 «Incomes of the state grants»
- 6210 «Incomes of leaving assets»
- 6160 «Other incomes of financing»
- 6010 «the Income on realization of production»
Вопрос № 67
Make the correspondence of accounts for the sum of the unallotted profit by fiscal year received for a year:
+ Dt 5610Ct 5510
- Dt 5610Ct 5520
- Dt 5510Ct 5520
- Dt 5510Ct 5610
- there is no true answer
Вопрос № 68
What accounting entry reflects reference in the cost price of the tour of services of the foreign organizations on service of tourists?
+ Dt 7110Ct 3310
- Dt 1330Ct 3310
- Dt 7210Ct 1010
- Dt 8110Ct 3310
- Dt 8410Ct 1030
Вопрос № 69
What charges of tour operators concern to the cores and join in the cost price of a tour product?
+ Charges on excursion service
- Wages of the administrative and managerial personnel
- Charges on repair of a building of tour agency
- Other objective charges
- Charges under taxes
Вопрос № 70
By what record it is necessary to reflect economic operation on repayment accounts receivable of buyers and customers
+ Dt 1250 Ct 1010
- Dt 1040 Ct 1010
- Dt 1030 Ct 3310
- Dt 3390 Ct 1040
- Dt 1030 Ct 1210
Вопрос № 71
What record it is necessary to reflect economic operation on repayment of creditor debts for the bought goods
+ Dt 3310 Ct 1030
- Dt 1010 Ct 1250
- Dt 1040 Ct 1210
- Dt 1210 Ct 1030
- Dt 1010 Ct 1040
Вопрос № 72
Form of clearing settlements for the goods and services at which payment of settlement documents is made in bank of the supplier due to the means specially reserved for this purpose in bank of the buyer
+ Checks
- Letter of credit
- Payment order
- Acceptance
- Bills
Вопрос № 73
At reception of money in cash department from bank accounts for salary payment is done in following record:
+ Dt 1010 Ct 1030
- Dt 1030 Ct 1010
- Dt 3350 Ct 1030
- Dt 1040 Ct 1030
- Dt 1060 Ct 1010
Вопрос № 74
To current obligations concern all below listed articles, except for
+ Accounts receivable
- Short-term credits of bank
- Obligations under taxes
- Calculations with the personnel on a payment
- Creditor debts to contractors
Вопрос № 75
It is enlisted on the bank account short-term loans in tenge. This economic operation in accounting will be reflected by record.
+ Dt 1030 Ct 3010
- Dt 1050 Ct 3010
- Dt 3010 Ct 1050
- Dt 1010Ct 1060
- Dt 1010 Ct 3020
Вопрос № 76
On what account consider the charges connected with realization of production?
+ On account 7210;
- On account 7110
- On account 8110
- On account 7010
- On account 7340
Вопрос № 77
By what document the receipt of money resources in cash department is made out?
+ income cash warrants;
- waybills;
- magazine-warrant №1;
- account cash warrant;
- payment assignment
Вопрос № 78
To long-term assets concern all below listed articles, except for
+ Unallotted profit
- Not completed capital construction
- Buildings and constructions
- Intangible assets
- Machines and the equipment
Вопрос № 79
Means operating for a long time (more than one year), wearing out gradually both keeping properties wearing out gradually and the form refer to
+ cores
- turnover
- abstract
- extra
- own
Вопрос № 80
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
- Comparative approach
- Cost-is-no-object approach
- Profitable approach
- Forecast of total proceeds from realization
Вопрос № 81
Tourist center, transport, services of entertainment, the transfer is 4 obligatory elements of …?
+ Tourist packages
- Accounting activity
- Formations
- Financial activity
- Architectural activity
Вопрос № 82
Import in the country of tourist impressions which is accompanied by a simultaneous conclusion of tourist money from the given country is - ….
+ Tourist import
- Excursion
- Business trip
- Tourist export
Offer
Вопрос № 83
As a basis for accounting in public catering serve:
+ price-lists
- calculations
- collection of compounding
- orders
- cards
Вопрос № 84
What document adjusts the questions connected with promotion of the goods from the seller to the buyer in international trade?
+ contract of a consignment
- contract of sale and purchase
- contract of change
- incoterms – 2000
- all answers are true
Вопрос № 85
Export from the country of tourist impressions which is accompanied by simultaneous import of tourist money from the given country is - ….
+ Tourist export
- Business trip
- Tourist import
- The offer
- Excursion
Вопрос № 86
Tourist is …
+ The citizen visiting the country of time stay in improving, cognitive, is professional-business, sports, religious and other purposes without employment by paid activity during from 24 o'clock till 6 months on end or carrying out not less than one spending the night
- Expert on carrying out of excursions with the tourists, having on it the license
- The employee of hotel who is bringing luggage and carrying out the assignments of visitors
- Head or the managing director who is responsible for a certain direction of activity of the enterprise
- Legal or the physical person who is carrying out mediatory functions between the seller And The buyer, between The insurer And The insurant (the insurance broker), between the ship owner and freight
Вопрос № 87
Sale of the goods in cash is reflected by accounting entry:
+ Dt 1330Ct 6010
- Dt 1010Ct 6010
- Dt 1040Ct 1210
- Dt 1010Ct 1040
- Dt 1330Ct 3310
Вопрос № 88
Dt 7010Ct 1330 means:
+ Return of the goods
- Receipt of the goods
- Discarding of the realized goods
- Shortage of the goods
- there is no right answer
Вопрос № 89
By what purpose the distribution of the sums considered transport procuring charges is made
+ for definition of the actual cost price of the acted goods
- sum of transport procuring charges is not distributed
- for definition of the actual cost price of the spent materials
- for definition of normative cost of materials
- for definition of registration cost of the spent materials
Вопрос № 90
Whether the traveling and living expenses connected with purchase and preparation join in cost of the goods?
+ no
- yes
- within the limits of 3 %
- within the limits of 7 %
- within the limits of 5 %
Вопрос № 91
What IFRS is adjusted account of stocks?
+ 2
- 8
- 14
- 12
- 19
Вопрос № 92
What accounting entry reflects charge of amortization on the trading equipment?
+ Dt 2420 Ct 2410
- Dt 7210 Ct 2420
- Dt 2410 Ct 2420
- Dt 2420 Ct 2430
- Dt 8110 Ct 2420
Вопрос № 93
What document makes out receipt of the goods on a warehouse:
+ waybills
- certificate of reception-transfer
- credit order
- invoice
- account warrant
Вопрос № 94
Finished commodity, the goods intended for sale, a work in progress, stocks of raw material, materials, fuel, container, spare parts, etc. are:
+ stocks
- intangible assets
- out of circulating assets
- fixed assets
- own capital
Вопрос № 95
How the goods in the current account and accounting balance are estimated?
+ on the least value from the cost price and pure cost of realization
- current cost
- face-value
- market costs
- all variants are true
Вопрос № 96
Transferring money resources from the current account in repayment of creditor debts to the budget under VAT should be reflected on
+ Dt 3130 Ct 1030
- Dt 3150 Ct 1030
- Dt 3130 Ct 1420
- Dt 3190 Ct 1030
- Dt 1420 Ct 1040
Вопрос № 97
What accounting entry reflects an acknowledgement of the income of realization at shipment of the goods to the buyer
Dt 1210 Ct 6010
Dt 1040 Ct 6280
- Dt 1330 Ct 6010
- Dt 1050 Ct 6250
- Dt 1010 Ct 5020
Вопрос № 98
Time departures of citizens of the RK, foreign citizens and persons without citizenship, a constant residence in improving, cognitive, professional, sports, religious and other purposes without employment by paid activity in the country (place) of time stay, is - …
+ Tourism
- Business trip
- Excursion
- Touristic import
- Touristic export
Вопрос № 99
At what cost the realized goods are discarded
+ At market cost
- Under the cost price of processing
- At purchased cost
- At selling cost
- At contractual cost
Вопрос № 100
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 № 101
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 № 102
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 № 103
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 № 104
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 № 105
On what account «Amortization of vehicles» is considered?
+ 2420
- 2410
- 2320
- 2620
- 2740
Вопрос № 106
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 № 107
Income of tour agent is reflected on accounts of subsection
+ 6010
- 7010
- 4010
- 2010
- 1030
Вопрос № 108
It is enlisted in the bank account short-term loans in tenge. This economic operation in accounting will be reflected by record.
+ Dt 1030 Ct 3310
- Dt 1050 Ct 3010
- Dt 1040 Ct 1010
- Dt 1030 Ct 3010
- Dt 1010 Ct 3020
Вопрос № 109
For the sum of the added VAT on realization tour permit
+ Dt 1210 Ct 3130
- Dt 2110 Ct 6010
- Dt 7010 Ct 1330
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 110
Income of tour agent is:
+ Compensations received for rendering of intermediary services
- Proceeds
- % from tourists for the product is stupid
- Commission deductions
- Compensations from founders tour of a product
Вопрос № 111
Reflection of the income of realization tour of permits transferred to buyers at contractual cost
+ Dt 2110 Ct 6010
- Dt 1420 Ct 3310, 3390
- Dt 7010 Ct 1330
- Dt 1210 Ct 3130
- Dt 7110 Ct 3310, 3390
Вопрос № 112
Transformation of services of the foreign organizations connected with realization tour permit
+ Dt 7110 Ct 3310 - 3390
- Dt 1420 Ct 3310
- Dt 1420 Ct 3310, 3390
- Dt 3310 Ct 3390
- Dt 1330 Ct 3310
Вопрос № 113
VAT on bought at tour operator tour permits
+ Dt 1420 Ct 3310
- Dt 1330 Ct 3310
- Dt 3310 Ct 3390
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 114
Transfer of money resources to tour operator
+ Dt 3310 Ct 1030
- Dt 1420 Ct 3310
- Dt 1330 Ct 3310
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 115
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 № 116
Concept of the legal organization of tourist activity at the tourist agent is based on relations of
+ sales and purchases
- laws
- licenses
- realization tour of a product
- creations tour of a product
Вопрос № 117
What is the norm of the profit tax for the tourist organizations?
+ 20 %
- 15 %
- 30 %
- 100 %
- 50 %
Вопрос № 118
What method of pricing is applied, when the price is a determinative in getting tour product by 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 № 119
What accounting entry reflects purchase of the permit at a tour operator for sale to tourists or other firms.
+ Dt. 1330 Ct. 3310
- Dt. 1210 Ct. 3310
- Dt. 1310 Ct. 3220
- Dt. 1420 Ct. 3310
- Dt. 1030 Ct. 3310
Вопрос № 120
What is the document in which the sale price tour product pays off and made out at cost-is-no-object a method of pricing refers to?
+ Accounting
- Account the invoice
- Visa
- Transfer
- Tour
Вопрос № 121
Means are transferred to the tour operator minus compensation and charges made on its own behalf within the limits of the intermediary contract
+ Dt 1210 Ct 1030
- Dt 1030, 1010 Ct 1210
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 122
Accounts of the different organizations are paid for rendered services from tour agent
+ Dt 3310 Ct 1030
- Dt 1030, 1010 Ct 1210
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 123
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, 1010 Ct 1210
- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010
- Dt 3310 Ct 1030
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 124
The acquired right from tour operator on realization tour products (at selling cost)
+ Dt 1030, 1010 Ct 1210
- Dt 002
- Dt 3310 Ct 1030
- Dt 1210 Ct 6010
- Dt 1210 Ct 3130
Вопрос № 125
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 № 126
Income of tour agent is reflected on accounts of subsection
+ 6010
- 7010
- 4010
- 2010
- 1030
Вопрос № 127
Income of realization is:
+ Difference between the gross revenue and charges of the period
- Difference between proceeds from realization and the actual cost price of the bought goods
- Difference between proceeds and average cost of the goods
- Proceeds from realization of the goods
- there is no right answer
Вопрос № 128
Transformation of services of the foreign organizations connected with realization tour permit
+ Dt 7110 Ct 3310, 3390
- Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 3310 Ct 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 129
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 № 130
VAT on bought at tour operator to permits
+ Dt 1420 Ct 3310
- Dt 1330 Ct 3310
- Dt 3310 Ct 3390
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 131
Transfer of money resources to tour operator
+ Dt 3310 Ct 1030
- Dt 1330 Ct 3310
- Dt 1420 Ct 3310
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 132
What is the basic difference of intermediary contracts from each other?
+ From whose name (a travel agent or tour 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 № 133
What kinds of accounting distinguish at the full cost price of a tourist product?
+ Actual, scheduled, budget
- Process, by order
- By order, repartition
- Repartition, scheduled
- Actual, by order
Вопрос № 134
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
- Profitable approach
- Comparative approach
- Cost-is-no-object approach
- Forecast of total proceeds from realization
Вопрос № 135
Import in the country of tourist impressions which is accompanied by a simultaneous conclusion of tourist money from the given country is - ….
+ Tourist import
- Excursion
- Business trip
- Tourist export
- The offer
Вопрос № 136
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 costs of materials and the purchased goods used in manufacture of a tourist product
Вопрос № 137
The resources estimated under the cost price of last on time of purchases concern To what way of an estimation of materials:
+ LIFO
- method of the basic commodity groups
- method of the general stock rate
- FIFO
- method of specific identification
Вопрос № 138
Doubtful requirements are estimated and admit accounting as:
+ liabilities
- income
- charge
- charges
- other incomes
Вопрос № 139
Under what contracts the tourist agent can realize tourist permits?
+ Under the contract of the commission, assignments or agency contracts
- Under the preliminary contract
- Under the contract contract
- Under the unilateral contract
- Under the free contract
Вопрос № 140
Export from the country of tourist impressions which is accompanied by simultaneous import of tourist money from the given country is - ….
+ Tourist export
- The offer
- Business trip
- Tourist import
- Excursion
Вопрос № 141
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