This test differs only in the first question, but the answer to the first question is the same.
1. One of the founders of the company "Antares" pay all costs associated with the opening of the company.
The composition of the total cost of 32,000 rubles, here included the cost of production printing, opening a bank account, obtain a certificate of registration, etc.
According to the Charter, the costs associated with the formation of organizations that do not recognize the contribution to the authorized capital.
Based on this, select the wiring through which an accountant in the company reflect the sum of the costs of Registered?
a) Credit 75/1 - Debit 04;
b) 50 Credit - Debit 91/2;
c) Credit 75/3 - 91/2 Debit;
d) Credit 75/1 - 91/2 Debit;
d) Credit 75/2 - Debit 84
NEWEST version of the test:
1. LLC "Navigator" has conducted voluntary certification of their own products in order to increase competitiveness. At the same time for certification was spent 16520 rubles (including VAT 18%). As a model for the certification was transferred to the warehouse of finished products worth 4,000 rubles. What kind of wiring and for what amount accountant organization should do on a monthly basis to write off the cost of a voluntary certification, given that the validity of the certificate of conformity issued for one year?
a) 60 Credit - Debit 97 in the amount of 1167 rubles;
b) 97 Credit - Debit 43 in the amount of 1,500 rubles;
c) 97 Credit - Debit 20 in the amount of 1,500 rubles;
d) 05 Credit - Debit 20 1377 in the amount of rubles;
d) 97 Credit - Debit 20 1710 in the amount of rubles.
3. LLC "Sunrise" engaged in passenger transportation, celebrated its tenth anniversary.
In appreciation of its loyal customers the Company has received a gift - 30,000 rubles in cash.
The money is put in the company bank account.
Select the correct chain of documents accompanying the movement of money from clients to the current account:
a) the account cash warrant - the announcement on payment in cash - a bank statement and a part of the announcement;
b) cash order - account cash warrant - the announcement on payment in cash - a bank statement and a part of the announcement;
c) cash order - a payment order - account cash warrant -
bank statement;
d) the account cash warrant - Ads for payment in cash - bank Memorial
order and bank statement;
d) pay-in-cash warrant - classified in the cash contribution - account cash warrant - a bank statement.
18. OOO "Hummer" is engaged in the assembly of motorcycles: to manufacture purchase different items, and after the bike is fully assembled, it is sold.
For the quarter it turned out that loan, and debit accounts 68/2 including some amount of VAT.
How to calculate the amount of tax which should be transferred to the budget?
a) the credit balance 68/2 multiplied by 18%;
6) Find the difference between the credit and debit accounts 68/2;
c) 68/2 overdrawn accounts will show the amount of tax that
to be transferred to the budget;
d) the credit balance of the account 68/2 will show the amount of tax that is to be transferred to the budget;
d) of the debit turnover 90/3 account credit turnover subtract 68/2 account.
50. Chief Accountant of "Rommaster" got the job done by the director and wiring:
75/2 credit - debit in the amount of 84 105 000 rubles.
What assignment was an accountant?
a) add to the retained earnings of 105,000 rubles from the "pocket" of the founders;
b) give the founders of the non-distributed profits in the amount of 105 000 in the form of dividends;
c) to pay 105,000 rubles for shares not purchased by the founders;
d) return to the founders the amount that they have invested in the charter capital;
e) increase the authorized capital of 105 000 rubles.
57. Firm "Invisible" has been producing glass clean
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