Here are two questions of the subject. Questions and answers in the archive.


1. Shoe factory "Athlete" is engaged in tailoring of sports shoes. For a month expired accountant accrued wages to workers, the total of which amounted to 600,000 rubles. And, as expected, has calculated the premiums to the Pension Fund, Social Insurance Fund, mandatory health insurance, and premiums for compulsory accidents at work and occupational diseases (0.8% rate). What amount due on the salary (premiums) and a line will reflect a balance accountant, assuming that the balance must be filled on the same day?


a) 208 800 rubles, "Provisions for contingencies";


b) the balance of the line will not be filled, the operation will affect only after the payment of wages;


c) 208 800 rubles, "Accounts payable";


g) 204 000 rubles, "Accounts payable".


2. This week the printing house "Print" there was a fire, which resulted in the affected premises and printing equipment. However, it turned out that printing is money to be recovered. In what line of balance reflects the size of the printing amount of money that can be spent on its repair?


a) "Capital reserves", as in this line are recorded balance of money reserved for unforeseen situations;


b) "Inventories", as in this line reflects the amount of the reserve, created in the event of emergencies;


c) "Income-bearing investments in tangible assets", as printing will be repaid;


d) "capital", as these funds are intended for emergencies.

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