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+ Dt. 7010 Ct. 8110

- Dt. 1210 Ct. 1010

- Dt. 1420 Ct. 1610

- Dt. 7010 Ct. 1210

- Dt. 8110 Ct. 7010

Вопрос № 219

 

Что does not join in the list of services of the tourist organization on registration of exit documents?

+ there is no right answer

- Photos service

- Payment for tourists droits

- Reception of the visa

- Travel

Вопрос № 220

 

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 № 221

 

What accounting posting reflects the following record: Payment for visa registration (without the VAT)

+ Dt. 3390 Ct. 1010, 1030, 1040

- Dt. 1210 Ct. 1010

- Dt. 1210 Ct. 1030

- Dt. 1010 Ct. 1210

- Dt. 3390 Ct. 1210

Вопрос № 222

 

What accounting posting reflects: Discarding of charges connected with rendering services?

+ Dt. 7010 Ct. 8010

- Dt. 1210 Ct. 3350

- Dt. 1010 Ct. 3390

- Dt. 7010 Ct. 1030

- Dt. 1310 Ct. 1030

Вопрос № 223

 

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 № 224

 

What carriers transfer travel agents?

+ Forms of air tickets

- Accounts of the invoice

- Passports

- Visas

- Checks

Вопрос № 225

 

On what out balance Account forms of air tickets are considered?

+ "Air tickets"

- "Air flights"

- "Expenses"

- "Transportations"

- "Flight"

Вопрос № 226

 

According to what document all the sums received by agents for sale of transportations, including commissions of the agent, are the property of a carrier and trusts in the agent on behalf of a carrier on storage until will be made necessary clearing?

+ Agency agreement

- Visa

- Contract of sale and purchase

- Passport

- Accounting

Вопрос № 227

 

What accounting posting reflects the following record: Registration of the cost price of the realized intermediary services

+ Dt. 7010 Ct. 8110

- Dt. 1210 Ct. 3350

- Dt. 1010 Ct. 3390

- Dt. 7010 Ct. 1030

- Dt. 1310 Ct. 1030

Вопрос № 228

 

To active kinds of tourism concern:

+ all answers are true

- extreme tourism

- safaris on the nature

- mysterious tour

- adventure travel

Вопрос № 229

 

To passive kinds of tourism carry:

+ all answers are true

- tours for families with children

- tours on treatment

- tours for advanced age

- green tourism

Вопрос № 230

 

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 № 231

 

Recreational tourism can include following programs:

+ all answers are true

- sight – entertaining

- employment on interests

- training

- tourist-improving

Вопрос № 232

 

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 № 233

 

Dependently on a way of movement the kinds of tourism are subdivided:

+ all answers are true

- automobile tourism

- railway tourism

- aviation tourism

- motor ship (water) tourism

Вопрос № 234

 

Income of tour agent is:

+ Compensations received for rendering of intermediary services

- % from tourists for the product is stupid

- Commission fee

- Compensations from founders tour of a product

- All answers are true

Вопрос № 235

 

Depending on means of accommodation of tourists following kinds of tourism are distinguished:

+ All answers are true

- Tourism in hotel.

- Tourism in motel

- Tourism in a board

- Camping tourism

Вопрос № 236

 

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 № 237

 

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 № 238

 

To intensive factors concern:

+ all answers are true

- improvement of professional skill of the personnel

- development of vocational structure

- technical perfection of a material resources on the basis of introduction of achievements and results science progress

- rational use of available material resources, objects and routes

Вопрос № 239

 

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 № 240

 

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 № 241

 

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

- about 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 № 242

 

To the deterrents influencing development of tourism negatively, concern:

+ all answers are true

- crises

- militarization of economy

- growth of external debts

- political instability

Вопрос № 243

 

Country tourism is:

+ time moving of tourists to a countryside

- 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 № 244

Historical preconditions of tourism in Kazakhstan are becoming and development:

+ Great Silk way

- After detection Issyk barrow

- After detection of Naurzum reserve

- After detection of the Bes-Shatyr Barrow

- All answers are true

Вопрос № 245

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

- All answers are true

Вопрос № 246

 

Document confirming the right of the tourist on services, a part of tour and the fact of their payment is …

+ tourist voucher

- tourist permit

- tourist activity

- tourist services

- all answers are true

Вопрос № 247

 

The authorized body is

+ Central agency which is carrying out functions of the government in the field of tourist activity

- Physical person visiting tourist resources in the cognitive purposes in the country (place) of time stay no more of twenty four hours

- Professionally prepared physical person possessing corresponding qualification for rendering of excursion-information, organizational services to tourists on acquaintance with tourist resources in the country (place) of time stay

- All answers are correct

- Government

Вопрос № 248

 

Social, ecological, adventure, sports, business, congress, medical-improving, cultural-cognitive, religious and others are

+ kinds of tourism

- functions of tourism

- services of tourism

- principles of tourism

- all answers are true

Вопрос № 249

 

Point one of principles of state regulation of tourist activity

+ assistance of tourist activity and creation of favorable conditions for its development

- maintenance of the rights of citizens on 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

- All answers are true

Вопрос № 250

 

Point the Competence of Government OF THE RK

+ defines and realizes a state policy on development of tourism

- develops programs of development of tourist branch in Republic Kazakhstan

- participates in formation and realization of uniform policy on attraction of investments into tourist branch

- shows in courts claims according to the legislation of Republic Kazakhstan

- all answers are true

Вопрос № 251

 

Point the Competence of local agencies

+ realizes a state policy and carries out coordination in the field of tourist activity in territory of a corresponding administrative and territorial unit

- shows in courts claims according to the legislation of Republic Kazakhstan

- defines and realizes a state policy on development of tourism

- develops programs of development of tourist branch in Republic Kazakhstan

- all answers are true

Вопрос № 252

 

Point what does not concern to the Competence of local agencies

+ develops and represents for the statement personal structure and a regulations about advice on tourism

- carries out licensing services of the instructor of tourism according to the legislation of Republic Kazakhstan on licensing

- realizes the actions directed on performance of regional programs of development of tourism

- develops and introduces measures on protection regional (cities of republican value, capital) tourist resources

- all answers are true

Вопрос № 253

 

Specify what does not concern to duties of the tourist

+ assistance of bodies of the government of Republic Kazakhstan in reception legal and other kinds of the help to foreign tourists

- to observe the legislation of the country (place) of time stay

- to keep an environment, carefully to concern to nature sanctuaries, history and cultures in the country (place) of time stay

- to observe during travel of a rule of personal safety

- all answers are true

Вопрос № 254

 

Social tourism is

+ travel 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

- culture of behaviour of the tourist

Вопрос № 255

 

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

- all answers are true

Вопрос № 256

 

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

- all answers are true

Вопрос № 257

 

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 tourists registration

Вопрос № 258

 

Set of tourist services, sufficient for satisfaction of needs of the tourist during travel is

+ Tourist product

- Tourist market

- Tourist resources

- Tourist branch

- All answers are true

Вопрос № 259

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 № 260

How many percent for today are necessary on sphere of tourism?

+ 6 %

- 7 %

- 3 %

- 9 %

- 4 %

Вопрос № 261

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 № 262

Science studying travel (a campaign, excursions) beginning from the most simple and up to the most elementary, from an extreme antiquity and till now?

+ History of tourism

- Sociology

- History of art

- Psychology

- Political science

Вопрос № 263

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 № 264

Tourist center, transport, services of entertainment, the transfer is 4 obligatory elements …?

+ Tourist packages

- Accounting activity

- Formations

- Financial activity

- Architectural activity

Вопрос № 265

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

- Tourist import

- Tourist export

Вопрос № 266

High degree of influence, seasonal differentiation of 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 № 267

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 № 268

What methods of pricing exist?

+ Cost-is-no-object method, a method with orientation on a level of a competition, a method with orientation to demand, a valuable method

- Methods of capitalization, a method of discounting of monetary streams

- 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, a method of discounting of monetary streams, a valuable method

Вопрос № 269

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 № 270

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 № 271

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

- The employee of hotel who is bringing luggage and carrying out the assignments of visitors

- The expert on carrying out of excursions with the tourists, having on it the license

- The 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 freighter

Вопрос № 272

What kinds of accounting distinguish at the full cost price of a tourist product?

+ Actual, scheduled, budget

- Process, by order

- By order, stage

- Stage, scheduled

- Actual, by order

Вопрос № 273

What basic difference intermediary the contract from each other?

+ From whose name (a travel agent or tour operator) the transaction is carried out

- On the contracts by which 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 № 274

 

What carriers transfer travel agents?

+ Blanks of air tickets

- Invoices

- Passports

- Visa

- Cheque

Вопрос № 275

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 № 276

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 № 277

Transfer of money resources tour operator

+ Dt 3310 Ct 3390

- Dt 1330 Ct 3310

- Dt 1420 Ct 3310

- Dt 7110 Ct 3310, 3390

- Dt 1420 Ct 3310, 3390

Вопрос № 278

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 № 279

Reflection of the VAT at services of the foreign organizations

+ Dt 1420 Ct 3310, 3390

- Dt 1330 Ct 3310

- Dt 1420 Ct 3310

- Dt 3310 Ct 3390

- Dt 7110 Ct 3310, 3390

Вопрос № 280

Discarding of cost of the 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 № 281

Reflection of the income from realization of tour permits transferred to the buyers at contractual cost

+ Dt 2110 Ct 6010

- Dt 7010 Ct 1330

- Dt 1210 Ct 3130

- Dt 7110 Ct 3310, 3390

- Dt 1420 Ct 3310, 3390

Вопрос № 282

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 № 283

Income of tour agent is:

+ Compensations received for rendering of intermediary services

- % from tourists for the product is stupid

- Commission fee

- Compensations from founders tour of a product

- Dt 2110 Ct 6010

Вопрос № 284

Income of tour agent is reflected on accounts of subsection

+ 6010

- 7010

- 4010

- 2010

- 1030

Вопрос № 285

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 № 286

Reflection of the VAT with commission compensation

+ Dt 1030, 1040 Ct 3130

- Dt 1030, 1040 Ct 6010

- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010

- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010

- Dt 7010 Ct 8010

Вопрос № 287

Reflection of own charges of the intermediary services connected by rendering

+ Dt 8010 Ct 3350, 3310, 3390, 1030, 1010

- Dt 1030, 1040 Ct 6010

- Dt 1030, 1040 Ct 3130

- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010

- Dt 7010 Ct 8010

Вопрос № 288

Reflection of own charges connected by management of firm

+ Dt 7210 Ct 3350, 3310, 3390, 1030, 1010

- Dt 1030, 1040 Ct 6010

- Dt 1030, 1040 Ct 3130

- Dt 8010 Ct 3350, 3310, 3390, 1030, 1010

- Dt 7010 Ct 8010

Вопрос № 289

Definition of the cost price of the realized services

+ Dt 7010 Ct 8010

- 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

Вопрос № 290

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 № 291

«the Goods accepted for the commission» are considered on out balance the account

+ 002

- 003

- 004

- 005

- 001

Вопрос № 292

Acquired from tour operator the right of realization tour of products (at selling cost)

+ Dt 1030, 1010 Ct 1210

- Dt 002

- Dt 3310 Ct 1030

- Dt 1210 Ct 6010

- Dt 1210 Ct 3130

Вопрос № 293

Receipt on tour agent’s accountof 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 № 294

Accounts of the different organizations for rendered services on behalf of tour agent are paid

+ 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 № 295

It is added by the VAT a subject payment in the budget from the sum compensation

+ Dt 1210 Ct 6010

- Dt 1030, 1010 Ct 1210

- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010

- Dt 3310 Ct 1030

- Dt 1210 Ct 3130

Вопрос № 296

The sold goods (tour permit) are discarded by following post

+ Dt 1210 Ct 3130

- Dt Ct 002

- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010

- Dt 3310 Ct 1030

- Dt 1210 Ct 6010

Вопрос № 297

Means for tour are transferred to the 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 № 298

Reflection of own charges of the intermediary services connected with rendering

+ Dt 8010 Ct 3350, 3310, 3390, 1030, 1010

- Dt 1030, 1010 Ct 1210

- Dt 7210 Ct 3350, 3310, 3390, 1030, 1010

- Dt 1210 Ct 6010

- Dt 1210 Ct 3130

Вопрос № 299

 

What methods of pricing are developed?

+ With orientation to a level of a competition, to orientation to demand, on the basis of costs

- Calculation method, Cost-is-no-object a method

- Methods of rectilinear discarding, a cumulative method

- With orientation to a level of competitors, a cumulative method

- Industrial method, with orientation to demand, Cost-is-no-object a method

Вопрос № 300

 

What method of pricing is based on studying of desires of the consumer?

+ Method with orientation to demand

- Cost-is-no-object a method

- Industrial method

- Cumulative method

- Method with orientation to a level of competitors

Вопрос № 301

 

As 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 № 302

 

What the sale price includes?

+ Cost prices, Indirect taxes and profit

- Direct taxes, intangible assets, profit

- Cost prices, direct taxes, discounts

- Taxes, expenses, profit

- Only the cost price.

Вопрос № 303

 

Expenses on promotion include all commercial charges, in a cat. Does not enter:

+ rent of office

- commission gathering

- charges on advertising

- participation in exhibitions

- participation in fairs

Вопрос № 304

 

How the full cost price is defined?

+ Direct costs + Indirect charges

- Direct costs – Indirect charges

- Indirect charges – Direct costs

- Publicity expenses + Taxes

- Taxes + Direct expenses

Вопрос № 305

 

What method of pricing is constructed on calculation the full cost price of a product?

+ Cost-is-no-object a method

- Method discarding of costs

- Pricing with orientation to demand

- Pricing with orientation to a level of a competition

- Method of the current price


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