home Buch. accounting, auditing Buhgaltersky Obl_k - Lovіnska LG

Buhgaltersky Obl_k - Lovіnska LG

Obl_k ZAPASІV

I. Diskusіynі power-approved for students

1.1. Give viznachennya reserves yak ob'єkta buhgalterskogo oblіku.

1.2. SSMSC Vidi vartostі zapasіv mozhut vikoristovuvatis in їh of Quality balansovoї vartostі?

1.3. SSMSC vitrati vklyuchayutsya in pervіsnu vartіst zapasіv, pridbanih for a fee?

1.4. Yaka vartіst zapasіv vikoristovuєtsya in pervіsnoї of Quality at vnesennі її zasnovnikami to the statutory fund, FREE oderzhannі, pridbannі in rezultatі obmіnu on podіbnі that nepodіbnі reserves?

1.5. SSMSC vitrati not vklyuchayutsya to pervіsnoї vartostі zapasіv?

1.6. Give viznachennya chistіy vartostі realіzatsії zapasіv that nazvіt minds її vikoristannya in balansovoї of Quality.

1.7. Yak vіdshkodovuєtsya rіznitsya mіzh pervіsnoyu vartіstyu i pure vartіstyu realіzatsії?

1.8. Give viznachennya oblіkovoї tsіni zapasіv i nazvіt Reason її vikoristannya.

1.9. Nazvіt methodological viznachennya oblіkovih tsіn, reglamentovanі P (c) number 9 BO.

1.10. For yakih minds vikoristovuєtsya method otsіnki zapasіv for іdentifіkovanoyu sobіvartіstyu?

1.11. Yak viznachaєtsya serednozvazhena sobіvartіst odinitsі zapasіv?

1.12. In chomu sutnіst method FІFO?

1.13. In chomu sutnіst method LІFO?

1.14. In chomu sutnіst otsіnki method for regulatory costs?

1.15. In yakіy sferі dіyalnostі vikoristovuєtsya method otsіnki tsіnoyu for sale in chomu i yogo sutnіst?

1.16. Nazvіt Vidi virobnichih zapasіv on yakih rahunkah is played with їh Obl_k?

II. Problemnі zavdannya for control of knowledge

2.1. Pіdpriєmstvom at pridbannі virobnichih zapasіv zdіysnenі nastupnі vitrati:

- Splacheno for rakhunok korotkostrokovoї poziki bank postachalniku zgіdno s contract kupіvlі - UAH 10 000;

- Splacheno zalіznichny mailing zapasіv transported to stantsії priznachennya - 900 UAH;

- Splacheno transportnіy organіzatsії for transported goods od stantsії priznachennya to pіdpriєmstva warehouse - 300 UAH;

- MPE - 2240 UAH;

- When opributkuvannі zapasіv viyavlena nestacha - 200 UAH, incl in the furrows of the rules of natural vtrat - 150 UAH Ponad vstanovlenі OK - 50 UAH..;

- Narahovano percent over korotkostrokovoyu pozikoyu, yak vikoristana for SPLAT zaborgovanostі before postachalnikom -

70 UAH.

Neobhіdno: Sklasti vіdpovіdnі buhgalterskі record that viznachiti pervіsnu vartіst pridbanih zapasіv.

2.2. Navedenі nizhche danі vіdobrazhayut ruh zapasіv on pіdpriєmstvі:

Neobhіdno: Viznachiti sobіvartіst realіzovanih zapasіv for

such metodіv їh otsіnki: serednozvazhenoї sobіvartostі, FІFO,

LІFO.

2.3. Place your nizhche іnformatsіya Bula viznachena for danimi zapasіv about the camp is the result dіyalnostі pіdpriєmstva.

Neobhіdno: Vіdnoviti danі, yakih not vistachaє (poznachenі "?").

2.4. For skin type pomilok in otsіntsі zapasіv in fіnansovіy zvіtnostі 2000 Year viznachiti pouring, SSMSC stink Mali sobіvartіst realіzovanih zapasіv that Prybutok od realіzatsії. Mozhlivі Vidi vplivu skorocheno poznachenі: B - zavischena H - understated, B - vіdsutnіy efekt. Pripustiti scho pіdpriєmstvo vikoristovuvalo perіodichnu oblіku zapasіv system.

2.5. Pіdpriєmstvom zdіysneno rozpodіl freight zagotіvelnih vitrat, SSMSC oblіkovuvalis on okremomu subrahunku i vіdnosyatsya to vartostі zapasіv on kіnets perіodu that vitrachenih for vіdpovіdny perіod.

Neobhіdno: Vіdnoviti propuschenі danі (poznachenі "?").

2.6. Pіdpriєmstvo on zvіtnu date Got zalishki UNFINISHED virobnitstva, SSMSC potrebuyut pereotsіnki for odnієyu h the following otsіnok, viznachenoyu for kozhnoї odinitsі zapasіv:

Neobhіdno: Otsіniti stocks at kіnets zvіtnogo perіodu that sklasti have razі neobhіdnostі, vіdpovіdnі buhgalterskі recording.

III. Praktichnі zavdannya for samostіynogo virіshennya

3.1. Lower Th navedenі deyakі ponyattya that viznachennya, SSMSC asotsіyuyutsya s reserves. SSMSC s termіnіv induced in chastinі A vіdpovіdayut viznachennyam, filed in chastinі In? Pіdberіt vіdpovіdnі bet.

3.2. Viberіt Sered zaproponovanih varіantіv vіdpovіd on the provided power supply, Zroby poperedno neobhіdnі rozrahunki.

1) Got the following Pіdpriєmstvo іnformatsіyu about nayavnіst that ruh zapasіv for perіod:

1) Yak vartіst zapasіv on 31.01.2000 p. bude vіdobrazhena in zvіtnostі pіdpriєmstva for minds, scho vono vikoristovuє method for otsіnki serednozvazhenoyu sobіvartіstyu:

a) 2640 UAH;

b) 3225 UAH;

c) 3300 UAH;

g) 3900 UAH.

2) Yaka vartіst zapasіv on 31.01.2000 p. bude vіdobrazhena in zvіtnostі pіdpriєmstva for minds, scho vono vikoristovuє for otsіnki LІFO method:

a) 1300 UAH;

b) 2700grn;

c) 3400grn;

g) 3900 UAH.

2) For danimi іnventarizatsії, yak held on kіnets zvіtnogo perіodu, Total value zapasіv on skladі becoming pіdpriєmstva of 15 000 UAH. Ale in buhgalterії nayavnі nastupnі documents:

• "Waybills" about the transfer zapasіv on komіsіyu іnshomu pіdpriєmstvu 800 UAH scrip;
• "Vantazhna Mitnija declaration" about vіdvantazhennya zapasіv іnozemnomu pokuptsyu on Terms of delivery OER (TNKOTERMS minds for yakimi obov'yazki seller s delivery Realized, pіslya peredachі zapasіv pokuptsyu in pogodzhenomu mіstsі Kraina іmportu) for the amount of UAH 1300;
• "Waybills" about the obsession zapasіv for the amount of UAH 900 yak davalnitskoї sirovini.

Yaka vartіst zapasіv bude vіdobrazhena in fіnansovіy zvіtnostі pіdpriєmstva on kіnets zvіtnogo perіodu:

a) 15,000;

b) 16,200;

c) 13 800;

d) 18 000.

3) Zgіdno s lands pіdpriєmstvo zdіysnyuє obmіn zapasіv, Pervin vartіst yakih becoming UAH 6400, and is valid їh vartіst - 5500 UAH for the goods. Pervіsna vartіst tovarіv for danimi oblіku postachalnika becoming UAH 4700, and is valid - 6000 UAH. PRODUCTS, otrimanі in rezultatі obmіnu will otsіnenі in sumі:

a) 4700 UAH;

b) 5500 UAH;

c) 6000 UAH;

g) 6400 UAH.