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How many percent for today are on sphere of tourism?
+ 6 %
- 7 %
- 3 %
- 9 %
- 4 %
Вопрос № 142
Set of tourist services, sufficient for satisfaction of needs of the tourist during travel is
+ Tourist product
- Tourist market
- Tourist resources
- Tourist branch
- Set of services
Вопрос № 143
State register of the persons who are carrying out tourist activity is
+ document of Account of the persons who are carrying out tourist activity
- document of Account of tourist routes and tracks
- document confirming the right to reception of a complex of tourist services
- All answers are correct
- Magazine of services
Вопрос № 144
Tourist permit is
+ document confirming the right to reception of a complex of tourist services
- enterprise activity of physical or legal persons on granting tourist services
- agreement between the person who is carrying out tourist activity, and the tourist on payable to rendering of tourist services
- document of Account of tourist routes and tracks
- set of services
Вопрос № 145
State register of tourist routes and tracks
+ document of Account of tourist routes and tracks
- agreement between the person who is carrying out tourist activity, and the tourist on payable to rendering of tourist services
- enterprise activity of physical or legal persons on granting tourist services
- document confirming the right of the tourist on services, a part of tour, and the fact of their payment
- set of services
Вопрос № 146
Social tourism is
+ tour agents, tour operators, instructors of tourism, and also rendering tourist services independently guides (guides-translators), guides
- travel with use of active ways of movement, организуемые tourists independently
- tourism which is in full or in part carried out due to means of the employer and (or) other third parties
- all answers are correct
- set of services
Вопрос № 147
Point what does not concern to duties of the tourist
+ assistance bodies of the government of Republic Kazakhstan in reception legal and other kinds of the help to foreign tourists
- following the legislation of the country (place) of time stay
- keeping an environment, carefully to concern to nature sanctuaries, histories and cultures in the country (place) of time stay
- following during travel of a rule of personal safety
- set of services
Вопрос № 148
Point one of principles of state regulation of tourist activity
+ assistance to tourist activity and creation of favorable conditions for its development
- supply the rights of citizens to rest, a freedom of movement in the field of tourist activity
- preservation of the environment
- creation of conditions for the activity directed on education, formation and improvement of tourists
- set of services
Вопрос № 149
Social, ecological, adventure, sports, business, congress, medical-improving, cultural-cognitive, religious and others are
+ types of tourism
- functions of tourism
- services of tourism
- principles of tourism
- set of services
Вопрос № 150
Document confirming the right of the tourist to the services which are a part of tour and the fact of their payment is …
+ tourist voucher
- tourist permit
- tourist activity
- tourist services
- set of services
Вопрос № 151
What is tourism?
+ travel of physical persons by duration from twenty four o'clock till one year or less than twenty four hours, but with spending the night with a view of, not connected with paid activity in the country (place) of time stay
- complex of the tourist services including travel on a certain route within the limits of certain terms
- travel with use of active ways of movement, организуемые tourists independently
- professionally prepared physical person rendering экскурсионно-information, organizational services to tourists on acquaintance with tourist resources in the country (place) of time stay
- set of services
Вопрос № 152
For what are intended out of balance accounts?
+ for reflection of the means which are not belonging the given enterprise, and being on responsible storage or in time using
- for Account of all expenses which have been not connected with production, performance of workers
- for the control over receipt, leaving and the rests of material assets and money resources
- for reflection of the rented means
- all variants of answers
Вопрос № 153
What is tourism?
+ Tourism — the branch of economy of non-productive sphere, the enterprise and which organization satisfy needs of tourists for material and non-material services
- Tourism — branch of economy of industrial sphere, the enterprise and
Which organizations satisfy needs of tourists
- Tourism — branch of economy of non-productive sphere
- leisure
- set of services
Вопрос № 154
Production of Tourism
+ it is the complex service containing as interconnected elements of service of transport, a hotel facilities, trade (including public catering), excursion, cultural entertainment, sports, household, medical-improving, etc. establishments and the enterprises.
- hotel business and a transfer
- tour package
- set of services
- basket of goods
Вопрос № 155
To the deterrents influencing development of tourism negatively, concern:
+ all answers are true
- crisis
- militarization of economy
- growth of external debts
- political instability
Вопрос № 156
On the basis of «individual inquiries of the client» the travel agent should be ready to such inquiries, as a wish of the client:
+ all answers are true
- a route of travel the client can define the list of desirable places for visiting and sometimes their sequence
- about time of travel
- about formation of the entertaining program
- special equipment
Вопрос № 157
Sports tourism is:
+ trips for participation in sports actions
- travel for rest and treatments
- trips connected with performance of professional duties
- trips for appointment to relatives
- travel undertaken for participation in public actions
Вопрос № 158
Ethnic tourism is:
+ trips for appointment to relatives
- travel for rest and treatments
- trips connected with performance of professional duties
- trips for participation in sports actions
- travel undertaken for participation in public actions
Вопрос № 159
Factors of the tourist market concern To internal factors also:
+ all answers are true
- processes of demand, the offer and distributions
- increase of a role of segmentation of the market
- increase of a role of mass media and public relations
- increase of a role of the staff in tourism
Вопрос № 160
Classification of kinds of tourism by financial opportunities of tourists:
+ all answers are true
- group, on the fulfilled routes
- individual, on the fulfilled routes
- group, on individual routes
- individual, on individual routes
Вопрос № 161
Dependently on means of accommodation of tourists distinguish following kinds of tourism:
+ All answers are true
- Tourism in hotel.
- Tourism in motel
- Tourism in a board
- Camping tourism
Вопрос № 162
Business tourism is:
+ trips connected with performance of professional duties
- travel for rest and treatments
- trips for appointment to relatives
- trips for participation in sports actions
- travel undertaken for participation in public actions
Вопрос № 163
In dependence on a way of movement kinds of tourism are subdivided:
+ all answers are true
- automobile tourism
- railway tourism
- aviation tourism
- motor ship (water) tourism
Вопрос № 164
Recreational tourism can include following programs:
+ all answers are true
- sight – entertaining
- employment on interests
- training
- tourist-improving
Вопрос № 165
Recreational tourism is:
+ travel for rest and treatments
- trips connected with performance of professional duties
- trips for appointment to relatives
- trips for participation in sports actions
- travel undertaken for participation in public actions
Вопрос № 166
Pricing - is:
+ process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods
- accounting made according to accounting about actual expenses for production. The expenses connected with activity of the industrial personnel
- lays in a basis of the principle «costs plus Profit»
- basis of quantitative parities at equivalent Exchange
- there is no right answer
Вопрос № 167
What are the methods of pricing?
+ All above listed
- Cost-is-no-object a method;
- Method with orientation to a level of a competition
- Method with orientation to demand
- Valuable method
Вопрос № 168
Cost-is-no-object the method is
+ set of methods of estimation of cost of the object, the expenses based on definition necessary for reproduction or replacement of object, in view of its deterioration
- process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods
- transferring in parts, in process of physical and an obsolescence, cost The fixed assets On cost of a made product
- assumes to define the price of the goods proceeding from demand for it
- there is no right answer
Вопрос № 169
Method with orientation to a level of a competition is
+ firm paramount value gives to Account of a price level of the similar goods offered by competitors
- process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods
- transferring in parts, in process of physical and an obsolescence, cost The fixed assets On cost of a made product
- assumes to define the price of the goods proceeding from demand for it
- in a basis the principle «costs plus lays Profit»
Вопрос № 170
Method with orientation to demand is
+ assumes to define the price of the goods proceeding from demand for it
- assumes to define the price of the goods proceeding from demand for it
- in a basis the principle «costs plus lays Profit».
- firm paramount value gives to Account of a price level of the similar goods offered by competitors.
- there is no right answer
Вопрос № 171
Valuable method is
+ its Essence consists What the seller defining a level of the price for a product, should start with an estimation of its value to the buyer
- assumes to define the price of the goods proceeding from demand for it
- process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods.
- transferring in parts, in process of physical and an obsolescence, cost The fixed assets On cost of a made product.
- there is no right answer
Вопрос № 172
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
- there is no right answer
Вопрос № 173
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 № 174
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 № 175
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, for the organized set of workers connected with payment of services of the organization on selection of the personnel; expense accounts
Вопрос № 176
Voucher is
+ document certifying payment of the goods and services (напр., the paid account-invoice, the extinguished account), delivery of the credit, reception of money (receipt) and т. Item
- assumes to define the price of the goods proceeding from demand for it
- process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods.
- transferring in parts, in process of physical and an obsolescence, cost The fixed assets On cost of a made product
- there is no right answer
Вопрос № 177
Constant expenses is:
+ costs — charges of the enterprise, not dependent from volume of made production which cannot be during the short period of time neither are increased by direct image, nor reduced with the purpose of growth or reduction of output
- process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods
- transferring in parts, in process of physical and an obsolescence, cost The fixed assets On cost of a made product
- Kinds Charges, Which size changes proportionally to change of volumes of production
- there is no right answer
Вопрос № 178
Variable expenses is
+ Kinds Charges, Which size changes proportionally to change of volumes of production
- process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods
- transferring in parts, in process of physical and an obsolescence, cost The fixed assets On cost of a made product
- Expenses connected with development of new tours
- there is no right answer
Вопрос № 179
Accounting is
+ reflects the actual cost price of made production
- Kinds of charges, which size changes proportionally to change of volumes of production
- process of formation, formations of the prices for the goods and the services, characterized first of all methods, in the ways of an establishment of the prices as a whole, concerning all goods
- transferring in parts, in process of physical and an obsolescence, cost The fixed assets On cost of a made product
- Expenses connected with development of new tours
Вопрос № 180
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 № 181
What percent for today it is necessary on sphere of tourism?
+ 6 %
- 10 %
- 3 %
- 9 %
- 12 %
Вопрос № 182
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
- Touristic export
- The offer
- Business trip
Вопрос № 183
Coming-out 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 № 184
Touristic the center, transport, services of entertainment, the transfer is 4 obligatory elements …?
+ Tourist packages
- Accounting activity
- Formations
- Financial activity
- Architectural activity
Вопрос № 185
High degree of influence, seasonal differentiation the prices and tariffs, the big influence of cost of operation on demand, etc. These features concern to …?
+ Pricing
- Accounting activity
- Financial activity
- Tourist package
- Formation
Вопрос № 186
What methods of pricing exist?
+ Cost-is-no-object a method, a method with orientation at a level of a competition, a method with orientation to demand, a valuable method
- Methods of capitalization, method DCF
- Methods of pure assets, a method of liquidating cost
- Methods of the market of the capital, a method of transactions, a method of branch factors
- Cost-is-no-object a method, method DCF, a valuable method
Вопрос № 187
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 № 188
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 № 189
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 № 190
At what approach the full cost price of a unit of production or average total costs can pay off?
+ 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 № 191
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 № 192
Increase in economic gains as a result of receipt of assets, and also repayment of the obligations leading increase of the capital of this organization except for contributions of participants, is:
+ Incomes of the organization
- Charges of the organization
- Constant costs of the organization
- Variable costs of the organization
- There is no right answer
Вопрос № 193
Incomes by the basic kind of activity, is:
+ Proceeds from realization
- Charges of the period
- Expense accounts
- The saved up deterioration
- Losses on depreciation
Вопрос № 194
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 № 195
Choose correct posting for economic operation: Sale of air tickets. The air ticket to the passenger minus of commissions is written out
+ Dt 1280 Ct 3390
- Dt 1010 Ct 2420
- Dt 3550 Ct 8110
- Dt 1280 Ct 3130
- Dt 1210 Ct 1280
Вопрос № 196
Choose correct posting for economic operation: Sale of air tickets. A commission (income) without the VAT
+ Dt 1280 Ct 6010
- Dt 1280 Ct 3390
- Dt 1010 Ct 3310
- Dt 3550 Ct 8110
- Dt 1210 Ct 1280
Вопрос № 197
Choose correct posting for economic operation: Sale of air tickets. Have paid in cash department
+ Dt 1010 Ct 1210
- Dt 1280 Ct 3390
- Dt 3550 Ct 8110
- Dt 1010 Ct 6010
- Dt 1210 Ct 1010
Вопрос № 198
Choose correct posting for economic operation: Sale of air tickets. The air ticket to the resident (to the supplier it is paid behind a minus of the commission) is written out
+ Dt 1210 Ct 3310 (the sum for payment) Dt 1210 Ct 6010 (commission)
- Dt 1330 Ct 3310 (the sum for payment) Dt 1210 Ct 7210 (commission)
- Dt 1210 Ct 3350 (the sum for payment) Dt 1210 Ct 5610 (commission)
- Dt 1030 Ct 3310 (the sum for payment) Dt 1210 Ct 8110 (commission)
- Dt 1010 Ct 3310 (the sum for payment) Dt 1210 Ct 6010 (commission)
Вопрос № 199
Choose correct posting for economic operation: Purchase of services of the foreign organizations connected with realization of the tour
+ Dt 7110, Ct 3310
- Dt 1010, Ct 1420
- Dt 1310, Ct 3310
- Dt 1330, Ct 7110
- Dt 1330, Ct 3310
Вопрос № 200
Choose correct posting for economic operation: Discarding of cost of the realized permit at the price of purchase
+ Dt 7010, Ct 1330
- Dt 1010, Ct 1420
- Dt 1330, Ct 7110
- Dt 1330, Ct 3310
- Dt 7110, Ct 3310
Вопрос № 201
Choose correct posting for economic operation: Reflection of the VAT from services of the foreign organizations
+ Dt 1420, Ct 3310, 3390
- Dt 1210, Ct 6010, 5610
- Dt 7010, Ct 1330, 1350
- Dt 1330, Ct 7110, 7120
- Dt 7110, Ct 3310, 3390
Вопрос № 202
Deductions is:
+ Sum on which decreases tax base
- Expenses for purchase of services at formation of a tourist product
- Cost of materials and the purchased goods used in manufacture
- Incomes behind a minus of charges
- there is no right answer
Вопрос № 203
Taxable income is:
+ Sum on which decreases tax base
- Expenses for purchase of services at formation of a tourist product
- Cost of materials and the purchased goods used in manufacture
- Incomes behind a minus of charges
- there is no right answer
Вопрос № 204
As the size of an assessed turnover on realization of a travel agent Kazakhstan tour is defined. A product at internal tourism?
+ As the sum of a commission of the data received from realization tour. A product
- Incomes behind a minus of charges
- Cost of materials and the purchased goods used in manufacture
- Sum on which decreases tax base
- there is no right answer
Вопрос № 205
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 № 206
For the sum of the added VAT on realization tour permit
+ Dt 1210 Ct 3130
- Dt 7010 Ct 1330
- Dt 2110 Ct 6010
- Dt 7110 Ct 3310, 3390
- Dt 1420 Ct 3310, 3390
Вопрос № 207
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 № 208
This kind of tourism is not only a popular kind of rest, but also actively developing sphere of economic
+ international
- Family
- Air
- automobile
- Social
Вопрос № 209
Successes of many countries in development of tourism in 2006 are connected first of all with carrying out large international event-trigger actions. What kind of tourism is it?
+ international
- Family
- Children's
- Congress-tourism
- automobile
Вопрос № 210
Receipts from the given kind of tourism are understood as a payment for the goods and the services, made by foreign tourists during their stay in the country, except for profit on additional employment and payment of the international transport.
+ International
- Family
- Children's
- Congress -tourism
- Automobile
Вопрос № 211
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 № 212
Site World tourist the organization (WTO) - (World Tourism Organization)
+ Madrid
- London
- Geneva
- Marseilles
- New – York
Вопрос № 213
What is the basis for sale of avia tickets?
+ Agency agreement
- Account the invoice
- Contract
- Visa
- Passport
Вопрос № 214
According to what documents, the agent is obliged to issue and sell air tickets on routes of a carrier from its name on the basis of requirements and rules in strict conformity with operating tariffs of a carrier
+ Agency agreement
- Visa
- Contract of sale and purchase
- Passport
- Accounting
Вопрос № 215
What accounting entry reflects posting: cost of the realized air tickets (without the VAT) is brought at registration of transportation by uniform transportable documents?
+ Dt. 1010 (1030) Ct. 1210
- Dt. 1210 Ct. 1030
- Dt. 1420 Ct. 1210
- Dt. 1210 Ct. 1010
- Dt. 3310 Ct. 1010
Вопрос № 216
What accounting entry reflects posting: the sum for the realized tickets (minus commissions) is added by airline.
+ Dt. 1210 Ct. 3310
- Dt. 1210 Ct. 1030
- Dt. 1030 Ct. 1210
- Dt. 1420 Ct. 3310
- Dt. 1210 Ct. 1010
Вопрос № 217
What accounting entry reflects posting: it is added by the VAT from the sum of a commission
+ Dt. 1420 Ct. 3310
- Dt. 1210 Ct. 3310
- Dt. 1210 Ct. 1010
- Dt. 1310 Ct. 1210
- Dt. 1610 Ct. 1420
Вопрос № 218
What accounting entry reflects registration of the cost price of the realized intermediary services?
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