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$5 the discount is 1%
$15 the discount is 5%
$30 the discount is 12%

DM 03 Accounting and Auditing State University of Land Management (GOOSE)

Test task number 92

Calculate the value of the index method of reproduction equipment in 2008. Ranked machine was bought in 2004 for 15,300 CU The following data on prices of machine-analogue in the period under review:

Years 2004 2005 2006 2007 2008

Price, CU 12 400 12 648 13 533 13 669 13 805

Possible answers

1) 17 034


2) 15 608


3) 16 692


4) 15 850

Test task number 127

The following information on the accounting records of the enterprise and an independent appraiser.

Assets:

- Fixed assets - 12,500 stocks - 1400, accounts receivable - 1600, the funds - 800.

Liabilities:

liabilities - 3 600 payable - 1900.

According to the appraiser, plant and equipment worth 20% more expensive, 80% of stocks is out of date and can be sold for 45% of book value, 60% of receivables is overdue.

Determine the value of the company by the accumulation of assets

Possible answers

1) 12 553


2) 11 724


3) 13 645


4) 11 296

Test task number 132

Since when information on the cadastral value used for the purposes stipulated by the legislation of the Russian Federation?

Possible answers

1) From the date of the statement


2) From the date of approval of the evaluation results by the customer


3) Since their introduction in the state cadastre of real estate

Test task number 133

Changing the original value of fixed assets is allowed in the following cases:

Possible answers

1) The sale or disposal


2) the completion of the reconstruction and partial liquidation


3) the gratuitous transfer to another entity

Test task number 134

Determine the annual cost of depreciation straight-line method. The cost of acquisition of the facility is 240 thousand rubles., The useful life is 8 years:

Possible answers

1) 19,2 thousand rubles


2) 30.0 rubles


3) 24.0 rubles

Test task number 135

The difference between the cost of production of fixed assets and the cost of buildings and structures is the cost:

Possible answers

1) machinery and equipment


2) Active assets


3) Passive assets

Test task number 136

On balance, calculate the value of the net assets at the end of 2008:

Asset

I. NON-CURRENT ASSETS

Intangible assets 18

Fixed assets in 1204

Long-term 82

Total Section I. 1304

II. CURRENT ASSETS

Inventories 641

including: raw materials 487

work in progress 45

finished products 74

prepaid expenses 35

Value added tax on acquired assets 12

Accounts receivable (payments are expected in over 12 months after the balance sheet date) 10

Accounts receivable (payments expected within 12 months after the balance sheet date) 84

Short-term investments 24

Cash 172

Total for Section II 943

The balance (the sum of Titles I and II) 2247

Liability

III. CAPITAL AND RESERVES

The authorized capital 1500

Additional capital 136

Reserve capital 4

Retained earnings from previous years 76

Retained profit for the year 60

Total Section III 1776

IV. LONG-TERM LIABILITIES -

V. CURRENT LIABILITIES

Loans and credits 169

Accounts payable 277

including: suppliers and contractors 90

payable to employees 58

Owed to the state extra-budgetary funds 23

arrears to the budget 102

Other creditors 4

Deferred income 10

Provisions for liabilities 15

Total for section V 471

The balance (the sum of sections III, IV, V) 2247

Possible answers

1) 1764 rubles


2) 1774 rubles


3) 1786 rubles
DM 03 Accounting and Auditing State University of Land Management (GOOSE)
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