Examination RFEI Accounting Financial Accounting Fixed assets. part 1.

Answers to the 70 questions in the form of a table.

A separate file containing all the questions.

Questions for comparison!


1. Do not be a condition for the adoption of the accounting object as the primary means:

a) use in the production of products, the performance of work or services or for administrative needs of the organization;

b) the use, for a long time, i.e. the useful life over 12 months or normal operating cycle if it exceeds 12 months;

c) the value of property, plant and equipment should not exceed 20,000 rubles.


2. What is the name of a qualifier, which lists all types of fixed assets?

a) The National Classification of fixed assets;

b) The classifier of fixed assets;

c) National Classification of fixed assets.


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70. The enterprise in the tax and accounting established discord useful lives on a fixed asset. For this reason, at the end of each month, the accountant needs to reflect the difference. Which it will be, if the expenses are less than the accounting of expenses in tax?

a) taxable temporary differences;

b) deductible temporary differences;

c) a constant difference.

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