Accounting and Reporting (Synergy Answers)

Accounting and reporting test answers Synergy
30 questions - rating Excellent
The depreciation of fixed assets of the main production is expressed as an accounting entry ...
Status: New
D 26 K 05
D 26 K 02
D 20 K 02

Often, there is an outflow of investment activity if the organization ...
provides loans to other organizations
acquires debt securities
carries out capital construction

Relate to borrowed capital ...
tangible current assets
Reserve capital
short-term bank loan

The write-off of expenses for the sale of products is expressed in accounting entries ...
D 90 K 44
D 91 K 44
D 20 K 44

Accounts ... are a source of information for filling out a statement of financial performance
90, 91, 99, 09, 77
99, 84, 90, 91, 19
44, 43, 26, 90, 91

The calculation of VAT on income from the sale of materials is expressed by the accounting entry ...
D 62 K 68 VAT
D 90 K 68 VAT
D 91 K 68 VAT


To fill in the line “Repayment of loans and credits (without interest)” of the “Cash flow statement” form
means ", you need to take ...
cash account debit
debit turnovers on accounts 66 and 67, which correspond to cash accounts
credit turnover on accounts 66 and 67, which correspond to cash accounts

Uncovered loss is reflected in the balance sheet ...
number in parentheses
number with a ""
digit

Contribution as a contribution to the authorized capital of cash is expressed as an accounting entry ...
D 10 K 75
D 50 K 75
D 51 K 75

The meaning of the accounting entries for the debit of account 50 and the credit of account 71: "..."
The amount of shortfall identified by the inventory results is paid to the cashier
The balance of the accountable amount has been handed over to the organization’s cash desk
Issued from the cash desk to an accountable person for household needs

Information from the accounts ... serves to fill in the “Statement of changes in equity”
84, 96, 82, 83, 97, 98
60, 68, 99, 84, 80, 96
82, 80, 84, 83, 96, 63

Goods are reflected in the balance sheet according to ...
selling prices
actual cost
purchase prices

The source of information for filling out the third section of the balance sheet is the accounts ...
66, 67, 76, 70, 69,
84, 66, 67, 76, 82
84, 82, 80, 96, 99

Withholding tax on personal income is expressed by accounting entries ...
D 70 K 69 personal income tax
D 70 K 68 personal income tax
D 68 personal income tax K 70

Mandatory in the preparation of the balance sheet is the equality of results ...
sections among themselves
1 and 3 sections
asset and liability balance

Write-off of materials in the main production is expressed by accounting entries ...
D 25 K 10
D 26 K 10
D 20 K 10

The composition of the accounting (financial) statements is determined ...
Ministry of Taxes and Duties
Ministry of Finance of the Russian Federation
Government of the Russian Federation

The meaning of the accounting entries for the debit of account 68 and the credit of account 51: "..."
An advance payment has been transferred to the supplier from the current account
Received to the current account revenue for products sold
Debt to the budget from the current account has been paid

Accounting is ...
system of observation and generalization of facts of economic activity
the formation in accordance with established requirements of a documented systematic
information on accounting objects and preparation on its basis of accounting (financial) statements
emphasis