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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

 


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