Enterprise balance sheet and its analysis. Balance sheet of the organization: compiling and checking Use and analysis of the balance sheet
Job type: 1
Topic: Main idea and theme of the text
Condition
Indicate two sentences that correctly convey HOME information contained in the text.
Text:
Show text
(1) (2) (3) < ... >
Answer options
Task 2
Job type: 2
Condition
Which of the following words (combinations of words) should stand in place of the gap in the third (3) text sentence?
Text:
Show text
(1) Technology is a set of knowledge and procedures that a person uses to improve his life and ensure the progressive movement of society forward and development. (2) Since prehistoric times, man has tried to transform the natural materials and substances around him and make from them the necessary materials for creation. material goods objects that are called tools, and the methods of using them are called technology. (3) < ... > , technology is a very broad concept that includes knowledge about how and what tools are made of, what these tools are for, and what energy is used when using them.
Answer options
Task 3
Job type: 3
Topic: Lexical meaning of a word
Condition
Read a fragment of a dictionary entry that gives the meaning of the word MATERIAL. Determine the meaning in which this word is used in the second (2) proposal. Indicate the number corresponding to this value in the given fragment of the dictionary entry.
MATERIAL, -A; m.
Text:
Show text
(1) Technology is a set of knowledge and procedures that a person uses to improve his life and ensure the progressive movement of society forward and development. (2) Since prehistoric times, man has tried to transform the natural materials and substances around him and make from them the objects necessary for the creation of material wealth, which are called tools, and the methods of their use are called technology. (3) < ... > , technology is a very broad concept that includes knowledge about how and what tools are made of, what these tools are for, and what energy is used when using them.
Answer options
Task 4
Job type: 4
Topic: Setting stress (spelling)
Condition
In one of the words below there is an error in the emphasis: WRONG The letter denoting the stressed vowel sound is highlighted. Enter this word.
Answer options
Task 5
Job type: 5
Topic: Use of paronyms (lexicology)
Condition
In one of the sentences below WRONG The highlighted word is used. Correct the mistake and write the word correctly.
In the course of the research, scientists from the clinical center came to the conclusion that automatic electronic blood pressure monitors can LOWER blood pressure readings by an average of two divisions.
To REPLACE the lack of phosphorus in the body, you need to regularly eat fish.
The experienced staff of the boarding house did everything possible to create COMFORTABLE living conditions for vacationers.
The thick blond hair of the actress playing the role of Odintsova in the play was decorated with thin BONE combs.
Task 6
Job type: 6
Topic: Lexical norms
Condition
Edit the sentence: correct the lexical error, excluding the extra word. Write this word down.
Detailing certain balance sheet items is of great importance to obtain more comprehensive information about the progress of the plan and financial results.
Task 7
Job type: 7
Topic: Formation of word forms (morphology)
Condition
In one of the words highlighted below, an error was made in the formation of the word form. Correct the mistake and write the word correctly.
FIVE HUNDRED copies
several APPLE TREES
perform more successfully
RIDE faster
THEIR victory
Task 8
Job type: 8
Topic: Syntactic norms. Approval standards. Governance standards
Condition
Match the sentences with the grammatical errors made in them. Grammatical errors are indicated by letters, sentences by numbers.
Grammar mistake:
A) disruption of the connection between subject and predicate
B) error in constructing a sentence with homogeneous members
IN) incorrect construction of sentences with participial phrases
G) incorrect use of the case form of a noun with a preposition
D) violation in the construction of a sentence with an inconsistent application
Offer:
1) Landscape masters were attentive and sensitive to the depiction of Russian nature, seeing in it a poetic charm in tune with the human soul.
2) When an artist with a virtuoso pronunciation technique and a well-trained voice speaks his lines from the stage, he captivates the audience with his skill.
3) A pictogram is a drawing that depicts not only things, but events and phenomena.
4) Each of the creators of this film said a few words at its premiere about the filming process.
5) Immediately upon his arrival in Kolomna, the boyar Vsevolozhsky was captured and chained in iron.
6) In the September issue of the magazine “Comfort” you can read a number of articles about how to make your home warmer and living in it more economical.
7) Everything around: the forest, the field, the babbling stream - it was beautiful, incredibly touching beauty, saying so much to the Russian heart.
8) Under the influence of the ideas of the Enlightenment, focusing on ancient examples, sculptors create monumental images of heroes devoted to their people and state.
9) For the creation of the painting “Vladimir and Rogneda” A.P. Losenko received the title of academician of historical painting.
Record your results in a table.
Answers
Task 9
Job type: 9
Topic: Spelling roots
Condition
Identify the word in which the unstressed vowel of the root being tested is missing. Write out this word by inserting the missing letter.
settle down
diff..live
skip... read
d..talny
steal
Task 10
Job type: 10
Topic: Spelling of prefixes
Condition
Identify the row in which the same letter is missing in both words. Write out these words by inserting the missing letter. Write the words without spaces, commas or other additional characters.
in..go, enter..weigh
pr..sew, pr..smart
and..torture, ras..comb
on..stab, oh..give it up
super..gra, under..skal
Task 11
Job type: 11
Topic: Spelling of suffixes (except “N” and “NN”)
Condition
E.
Answer options
Task 12
Job type: 12
Topic: Spelling personal endings of verbs and participle suffixes
Condition
Indicate the word in which a letter is written in place of the blank AND.
Answer options
Task 13
Job type: 13
Topic: Spelling “NOT” and “NOR”
Condition
Identify the sentence in which NOT is written with the word FULL. Open the brackets and write down this word.
When the sun finally emerged from behind the low clouds, millions of iridescent iridescent sparks shone on the (UN)TOUCHED by anyone’s traces whiteness of the snow.
(NOT) DESPITE their “homey” character, the meetings in the Olenins’ house had a significant influence on the state of literature and theater.
My comrades, (NOT) SEEING the lighted fire, scolded me for my carelessness.
Attempts to seal the leak that formed in the boat were (NOT) successful.
In 1904, an (UN)KNOWN historian discovered one very curious fact in the notary’s papers, which were kept in the Genoese archives.
Task 14
Job type: 14
Topic: Continuous, separate and hyphenated spelling of words
Condition
Identify the sentence in which both highlighted words are written FULL. Open the brackets and write down these two words without spaces, commas or other additional characters.
In the Sea of Japan, (IN) NEAR the Kuril Islands, a small but very dangerous jellyfish is often found, which local residents ONCE called a cross for the cross-shaped arrangement of four dark radial channels.
RAM is a working area for the computer processor, in which programs and data are stored (DURING) its operation and which is only temporary storage for them, BECAUSE (BECAUSE) data and programs are saved in it only when the computer is turned on or until the reset button is pressed .
If we have to defend our country, then SOMEWHERE in the depths of our hearts we will know that we are also defending this thoughtful forest land, which taught us to see and understand beauty, NO MATTER inconspicuous in appearance.
TO expend less effort every day, (THROUGH) throughout history, man has tried to mechanize his daily work, for which he used devices and mechanisms that were at first very simple, but gradually became more complex and finally reached today's level of technical perfection.
On a hot (HALF) DAY, along a narrow path along a field densely sown with golden rye, a young woman dressed in a white muslin dress walked slowly along a narrow path along a field densely sown with golden rye, towards a village visible in the distance, shielding herself from the sun with an umbrella.
Task 15
Job type: 15
Topic: Spelling “N” and “NN”
Condition
Indicate all the numbers in whose place it is written NN. Write the numbers in a row without spaces, commas or other additional characters.
Not bypassed (1) That horse kept trying to throw off the despair (2) wow rider, and he, sending air to the audience (3) oh kisses, fearlessness (4) o demonstrated to them circus riding techniques.
Task 16
Job type: 16
Topic: Punctuation marks in a complex sentence and in a sentence with homogeneous members
Condition
Place punctuation marks. Specify two sentences in which you need to put ONE comma.
Answer options
Task 17
Job type: 17
Topic: Punctuation marks in sentences with isolated members
Condition
Peter I (1) choosing assistants (2) tried to highlight people (3) having diverse interests and a penchant for learning (4) ready to serve the Fatherland faithfully and truly.
Task 18
Job type: 18
Topic: Punctuation marks for words and constructions that are grammatically unrelated to the members of the sentence
Condition
Place punctuation marks: indicate all the numbers that should be replaced by commas in the sentences. Write the numbers in a row without spaces, commas or other additional characters.
Swimmer (1) apparently (2) got entangled in coastal algae again. But this time (3) fortunately (4) everything went well.
Task 19
Job type: 19
Topic: Punctuation marks in a complex sentence
Condition
Place punctuation marks: indicate all the numbers that should be replaced by commas in the sentence. Write the numbers in a row without spaces, commas or other additional characters.
A continuous three-story strip of residential buildings (1) on the corners (2) which (3) four small churches with golden domes were built (4) surrounds the wide courtyard of the Smolny Monastery.
Task 20
Job Type: 20
Topic: Punctuation marks in a complex sentence with different types of connections
Condition
Place punctuation marks: indicate all the numbers that should be replaced by commas in the sentence. Write the numbers in a row without spaces, commas or other additional characters.
To save electricity (1) we only occasionally allowed ourselves to listen to concerts from Moscow (2) But (3) when did this happen (4) we felt our capital very close to us (5) because the transmission was received absolutely clearly and without interference.
Task 21
Job type: 22
Topic: Text as a speech work. Semantic and compositional integrity of the text
Condition
Which of the statements correspond to the content of the text? Write down the answer numbers without spaces, commas or other additional characters.
Sayings:
1) The students had long been planning to knock down the lock on Mishka’s bedside table in order to confiscate his food.
2) The narrator went home to bring a loaf of bread to his comrades.
3) Mishka himself wanted the guys - his roommates - to check his bedside table.
4) Mishka’s father obtained food using his position as head of the warehouse.
5) The narrator’s comrades, despite the hunger, tried to persuade him not to go to the village to buy bread.
Text:
Show text
(1) (2) It was a hungry time. (3)
(4)
(5) (6)
(7) (8) (9)
(10) (11)
(12) (13)
— (14) (15)
— (16) Uncle, don't leave! (17) I have bread.
(18) (19) (20)
(21)
— (22) What about boiling water?.. (23)
(24)
— (25)
— (26) (27) How did you find out?
— (28)
(29)
— (30) You see, a man fell ill. (31)
(32)
— (33) (34) (35) Allowed.
(36)
(37) (38)
(39) (40)
— (41) (42) (43)
(44) (45) (46)
(According to V. Soloukhin)
Vladimir Alekseevich Soloukhin
Task 22
Job type: 23
Topic: Functional and semantic types of speech
Condition
Which of the following statements are true? Write down the answer numbers without spaces, commas or other additional characters.
Statements:
1) Sentence 2 explains the content of sentence 3.
2) Sentences 10-11 contain the narrative.
3) Sentences 37-38 include a description of the human condition.
4) Sentences 39-40 present the reasoning.
5) Sentences 44-46 provide the description.
Text:
Show text
(1) There was a war going on, which we, sixteen-year-old boys, had not yet experienced. (2) It was a hungry time. (3) Our student cards gave us only four hundred grams of bread.
(4) Meanwhile, even butter, ham, eggs, sour cream existed in our dorm room - in the bedside table of Mishka Eliseev, whose father worked in a warehouse and every Sunday came to his son and brought fresh, plentiful food.
(5) There was a lock on Mishka’s bedside table. (6) We didn’t even approach it: the inviolability of someone else’s castle has been developed by man for centuries and has been sacred at all times, excluding social cataclysms - spontaneous riots or natural revolutions.
(7) One winter we had two days off, and I decided that I would go to my village and bring a loaf of black bread. (8) The guys tried to dissuade me: it’s far away - forty-five kilometers, it’s cold outside and a snowstorm is possible. (9) But I set myself the task of bringing bread to the guys.
(10) In the morning, despite the blowing snowstorm, I made it to my parents’ house. (11) After spending the night and putting the precious loaf in my backpack, I went back to my friends in the cold, hungry hostel.
(12) I must have caught a cold, and now the illness was beginning. (13) An incredible weakness seized me, and, having walked twenty-five kilometers in the cold, I raised my hand to a passing truck.
— (14) Do you have alcohol, tobacco, lard? - the driver asked menacingly. — (15) Eh, why talk to you!
— (16) Uncle, don't leave! (17) I have bread.
(18) I took a large, heavy loaf out of the bag in the hope that the driver would cut off a part and take it to Vladimir for it. (19) But the entire loaf disappeared in the cab of the truck. (20) Apparently, the disease had taken a strong hold of me, if even the very disappearance of the loaf, for the sake of which I had endured such torment, was no longer important to me.
(21) Arriving at the hostel, I undressed, climbed into the icy interior of the bed and asked my friends to bring boiling water.
— (22) What about boiling water?.. (23) Didn't you really bring anything from home?
(24) I told them how it was.
— (25) Wasn’t that driver similar to our Mishka Eliseev? - asked Volodka Ponomarev.
— (26) “I was,” I was surprised, remembering the round red mug of the driver with small gray eyes. — (27) How did you find out?
— (28) Yes, all grabbers and greedy people must be similar to each other!
(29) Then Mishka appeared in the room, and the guys, unable to bear it, turned to him for the first time with a request.
— (30) You see, a man fell ill. (31) I wish I could give him something to eat.
(32) No one expected Mishka to explode in this way: he suddenly started yelling, stepping on one or the other.
— (33) Look, how clever they are - looking into someone else's bag! (34) I don't have anything in my nightstand, you can check. (35) Allowed.
(36) At the same time, he managed to cast a sly glance at his heavy lock.
(37) The onset of illness, terrible fatigue, the compassion my mother put into the only loaf of bread, the unceremoniousness with which this loaf was taken from me, the disappointment that I didn’t bring it, the children’s concern, Mishka’s shameless lie - all of this suddenly began to slowly swirl inside me, like swirling , becoming darker and more terrible, the July thundercloud. (38) The clouds grew, expanded, obscured the eyes and suddenly hit the brain from below with a dark wave.
(39) They told me later that I calmly took the stick that we used to smash discarded bedside tables in order to burn them in the stove and keep warm, and moved towards the bedside table with a lock. (40) I raised the stick once and twice, and now the innermost interior of the “barn” was exposed: a glass jar with butter rolled, white-white sugar scattered into pieces, larger and smaller packages flew in different directions, and bread appeared at the bottom under the packages.
— (41) “Eat all this and burn the nightstand in the stove,” I allegedly ordered before I went to bed. (42) I didn’t want to eat myself, I even felt nauseous. (43) I soon fell into oblivion because the illness was in full force.
(44) Mishka didn’t complain to anyone, but he didn’t live in our room anymore. (45) His castle lay for a long time near the stove, like an unnecessary and useless object. (46) Then the hostel commandant took him away.
(According to V. Soloukhin)
Vladimir Alekseevich Soloukhin (1924-1997) - Russian writer and poet, a prominent representative of “village prose”. In the writer’s heritage, a special place is occupied by autobiographical prose, in which the author comprehends the history of Russia in the 20th century.
Task 23
Job type: 24
Topic: Lexicology. Synonyms. Antonyms. Homonyms. Phraseological phrases. Origin and use of words in speech
Condition
From sentence 40, write down the antonyms (antonymic pair). Write the words in a row without spaces, commas or other additional characters.
Text:
Show text
(1) There was a war going on, which we, sixteen-year-old boys, had not yet experienced. (2) It was a hungry time. (3) Our student cards gave us only four hundred grams of bread.
(4) Meanwhile, even butter, ham, eggs, sour cream existed in our dorm room - in the bedside table of Mishka Eliseev, whose father worked in a warehouse and every Sunday came to his son and brought fresh, plentiful food.
(5) There was a lock on Mishka’s bedside table. (6) We didn’t even approach it: the inviolability of someone else’s castle has been developed by man for centuries and has been sacred at all times, excluding social cataclysms - spontaneous riots or natural revolutions.
(7) One winter we had two days off, and I decided that I would go to my village and bring a loaf of black bread. (8) The guys tried to dissuade me: it’s far away - forty-five kilometers, it’s cold outside and a snowstorm is possible. (9) But I set myself the task of bringing bread to the guys.
(10) In the morning, despite the blowing snowstorm, I made it to my parents’ house. (11) After spending the night and putting the precious loaf in my backpack, I went back to my friends in the cold, hungry hostel.
(12) I must have caught a cold, and now the illness was beginning. (13) An incredible weakness seized me, and, having walked twenty-five kilometers in the cold, I raised my hand to a passing truck.
— (14) Do you have alcohol, tobacco, lard? - the driver asked menacingly. — (15) Eh, why talk to you!
— (16) Uncle, don't leave! (17) I have bread.
(18) I took a large, heavy loaf out of the bag in the hope that the driver would cut off a part and take it to Vladimir for it. (19) But the entire loaf disappeared in the cab of the truck. (20) Apparently, the disease had taken a strong hold of me, if even the very disappearance of the loaf, for the sake of which I had endured such torment, was no longer important to me.
(21) Arriving at the hostel, I undressed, climbed into the icy interior of the bed and asked my friends to bring boiling water.
— (22) What about boiling water?.. (23) Didn't you really bring anything from home?
(24) I told them how it was.
— (25) Wasn’t that driver similar to our Mishka Eliseev? - asked Volodka Ponomarev.
— (26) “I was,” I was surprised, remembering the round red mug of the driver with small gray eyes. — (27) How did you find out?
— (28) Yes, all grabbers and greedy people must be similar to each other!
(29) Then Mishka appeared in the room, and the guys, unable to bear it, turned to him for the first time with a request.
— (30) You see, a man fell ill. (31) I wish I could give him something to eat.
(32) No one expected Mishka to explode in this way: he suddenly started yelling, stepping on one or the other.
— (33) Look, how clever they are - looking into someone else's bag! (34) I don't have anything in my nightstand, you can check. (35) Allowed.
(36) At the same time, he managed to cast a sly glance at his heavy lock.
(37) The onset of illness, terrible fatigue, the compassion my mother put into the only loaf of bread, the unceremoniousness with which this loaf was taken from me, the disappointment that I didn’t bring it, the children’s concern, Mishka’s shameless lie - all of this suddenly began to slowly swirl inside me, like swirling , becoming darker and more terrible, the July thundercloud. (38) The clouds grew, expanded, obscured the eyes and suddenly hit the brain from below with a dark wave.
(39) They told me later that I calmly took the stick that we used to smash discarded bedside tables in order to burn them in the stove and keep warm, and moved towards the bedside table with a lock. (40) I raised the stick once and twice, and now the innermost interior of the “barn” was exposed: a glass jar with butter rolled, white-white sugar scattered into pieces, larger and smaller packages flew in different directions, and bread appeared at the bottom under the packages.
— (41) “Eat all this and burn the nightstand in the stove,” I allegedly ordered before I went to bed. (42) I didn’t want to eat myself, I even felt nauseous. (43) I soon fell into oblivion because the illness was in full force.
(44) Mishka didn’t complain to anyone, but he didn’t live in our room anymore. (45) His castle lay for a long time near the stove, like an unnecessary and useless object. (46) Then the hostel commandant took him away.
(According to V. Soloukhin)
Vladimir Alekseevich Soloukhin (1924-1997) - Russian writer and poet, a prominent representative of “village prose”. In the writer’s heritage, a special place is occupied by autobiographical prose, in which the author comprehends the history of Russia in the 20th century.
Task 24
Job type: 25
Topic: Means of communication of sentences in the text
Condition
Among sentences 32-38, find one that is related to the previous one using cognates. Write the number of this offer.
Text:
Show text
(1) There was a war going on, which we, sixteen-year-old boys, had not yet experienced. (2) It was a hungry time. (3) Our student cards gave us only four hundred grams of bread.
(4) Meanwhile, even butter, ham, eggs, sour cream existed in our dorm room - in the bedside table of Mishka Eliseev, whose father worked in a warehouse and every Sunday came to his son and brought fresh, plentiful food.
(5) There was a lock on Mishka’s bedside table. (6) We didn’t even approach it: the inviolability of someone else’s castle has been developed by man for centuries and has been sacred at all times, excluding social cataclysms - spontaneous riots or natural revolutions.
(7) One winter we had two days off, and I decided that I would go to my village and bring a loaf of black bread. (8) The guys tried to dissuade me: it’s far away - forty-five kilometers, it’s cold outside and a snowstorm is possible. (9) But I set myself the task of bringing bread to the guys.
(10) In the morning, despite the blowing snowstorm, I made it to my parents’ house. (11) After spending the night and putting the precious loaf in my backpack, I went back to my friends in the cold, hungry hostel.
(12) I must have caught a cold, and now the illness was beginning. (13) An incredible weakness seized me, and, having walked twenty-five kilometers in the cold, I raised my hand to a passing truck.
— (14) Do you have alcohol, tobacco, lard? - the driver asked menacingly. — (15) Eh, why talk to you!
— (16) Uncle, don't leave! (17) I have bread.
(18) I took a large, heavy loaf out of the bag in the hope that the driver would cut off a part and take it to Vladimir for it. (19) But the entire loaf disappeared in the cab of the truck. (20) Apparently, the disease had taken a strong hold of me, if even the very disappearance of the loaf, for the sake of which I had endured such torment, was no longer important to me.
(21) Arriving at the hostel, I undressed, climbed into the icy interior of the bed and asked my friends to bring boiling water.
— (22) What about boiling water?.. (23) Didn't you really bring anything from home?
(24) I told them how it was.
— (25) Wasn’t that driver similar to our Mishka Eliseev? - asked Volodka Ponomarev.
— (26) “I was,” I was surprised, remembering the round red mug of the driver with small gray eyes. — (27) How did you find out?
— (28) Yes, all grabbers and greedy people must be similar to each other!
(29) Then Mishka appeared in the room, and the guys, unable to bear it, turned to him for the first time with a request.
— (30) You see, a man fell ill. (31) I wish I could give him something to eat.
(32) No one expected Mishka to explode in this way: he suddenly started yelling, stepping on one or the other.
— (33) Look, how clever they are - looking into someone else's bag! (34) I don't have anything in my nightstand, you can check. (35) Allowed.
(36) At the same time, he managed to cast a sly glance at his heavy lock.
(37) The onset of illness, terrible fatigue, the compassion my mother put into the only loaf of bread, the unceremoniousness with which this loaf was taken from me, the disappointment that I didn’t bring it, the children’s concern, Mishka’s shameless lie - all of this suddenly began to slowly swirl inside me, like swirling , becoming darker and more terrible, the July thundercloud. (38) The clouds grew, expanded, obscured the eyes and suddenly hit the brain from below with a dark wave.
(39) They told me later that I calmly took the stick that we used to smash discarded bedside tables in order to burn them in the stove and keep warm, and moved towards the bedside table with a lock. (40) I raised the stick once and twice, and now the innermost interior of the “barn” was exposed: a glass jar with butter rolled, white-white sugar scattered into pieces, larger and smaller packages flew in different directions, and bread appeared at the bottom under the packages.
— (41) “Eat all this and burn the nightstand in the stove,” I allegedly ordered before I went to bed. (42) I didn’t want to eat myself, I even felt nauseous. (43) I soon fell into oblivion because the illness was in full force.
(44) Mishka didn’t complain to anyone, but he didn’t live in our room anymore. (45) His castle lay for a long time near the stove, like an unnecessary and useless object. (46) Then the hostel commandant took him away.
(According to V. Soloukhin)
Vladimir Alekseevich Soloukhin (1924-1997) - Russian writer and poet, a prominent representative of “village prose”. In the writer’s heritage, a special place is occupied by autobiographical prose, in which the author comprehends the history of Russia in the 20th century.
Task 25
Job type: 26
Topic: Language means of expression
Condition
Read a fragment of a review based on the text. This fragment examines the linguistic features of the text. Some terms used in the review are missing. Fill in the blanks with the necessary terms from the list. Gaps are indicated by letters, terms by numbers.
Review fragment:
“In an effort to explain the reasons for the character’s action, the author reliably conveys his state, using a syntactic means of expressiveness - (A) __________ (in sentences 37, 38) and trope - (B) __________ (“how the July thundercloud swirls, becoming darker and more terrible” in sentence 37, “like a dark wave” in sentence 38). (IN) __________ (“greedy”, “grabbers” in sentence 28) and the trope - (G) __________ (“Mishka’s shameless lie” in sentence 37), used by the author, reveal the attitude of students towards those who, in pursuit of their own benefit, are capable of committing a base act.”
List of terms:
1) anaphora
2) comparison
3) dialectisms
4) phraseological units
5) parcellation
6) emotional-evaluative words
7) rows of homogeneous members
8) litotes
9) epithet
Text:
Show text
(1) There was a war going on, which we, sixteen-year-old boys, had not yet experienced. (2) It was a hungry time. (3) Our student cards gave us only four hundred grams of bread.
(4) Meanwhile, even butter, ham, eggs, sour cream existed in our dorm room - in the bedside table of Mishka Eliseev, whose father worked in a warehouse and every Sunday came to his son and brought fresh, plentiful food.
(5) There was a lock on Mishka’s bedside table. (6) We didn’t even approach it: the inviolability of someone else’s castle has been developed by man for centuries and has been sacred at all times, excluding social cataclysms - spontaneous riots or natural revolutions.
(7) One winter we had two days off, and I decided that I would go to my village and bring a loaf of black bread. (8) The guys tried to dissuade me: it’s far away - forty-five kilometers, it’s cold outside and a snowstorm is possible. (9) But I set myself the task of bringing bread to the guys.
(10) In the morning, despite the blowing snowstorm, I made it to my parents’ house. (11) After spending the night and putting the precious loaf in my backpack, I went back to my friends in the cold, hungry hostel.
(12) I must have caught a cold, and now the illness was beginning. (13) An incredible weakness seized me, and, having walked twenty-five kilometers in the cold, I raised my hand to a passing truck.
— (14) Do you have alcohol, tobacco, lard? - the driver asked menacingly. — (15) Eh, why talk to you!
— (16) Uncle, don't leave! (17) I have bread.
(18) I took a large, heavy loaf out of the bag in the hope that the driver would cut off a part and take it to Vladimir for it. (19) But the entire loaf disappeared in the cab of the truck. (20) Apparently, the disease had taken a strong hold of me, if even the very disappearance of the loaf, for the sake of which I had endured such torment, was no longer important to me.
(21) Arriving at the hostel, I undressed, climbed into the icy interior of the bed and asked my friends to bring boiling water.
— (22) What about boiling water?.. (23) Didn't you really bring anything from home?
(24) I told them how it was.
— (25) Wasn’t that driver similar to our Mishka Eliseev? - asked Volodka Ponomarev.
— (26) “I was,” I was surprised, remembering the round red mug of the driver with small gray eyes. — (27) How did you find out?
— (28) Yes, all grabbers and greedy people must be similar to each other!
(29) Then Mishka appeared in the room, and the guys, unable to bear it, turned to him for the first time with a request.
— (30) You see, a man fell ill. (31) I wish I could give him something to eat.
(32) No one expected Mishka to explode in this way: he suddenly started yelling, stepping on one or the other.
— (33) Look, how clever they are - looking into someone else's bag! (34) I don't have anything in my nightstand, you can check. (35) Allowed.
(36) At the same time, he managed to cast a sly glance at his heavy lock.
(37) The onset of illness, terrible fatigue, the compassion my mother put into the only loaf of bread, the unceremoniousness with which this loaf was taken from me, the disappointment that I didn’t bring it, the children’s concern, Mishka’s shameless lie - all of this suddenly began to slowly swirl inside me, like swirling , becoming darker and more terrible, the July thundercloud. (38) The clouds grew, expanded, obscured the eyes and suddenly hit the brain from below with a dark wave.
(39) They told me later that I calmly took the stick that we used to smash discarded bedside tables in order to burn them in the stove and keep warm, and moved towards the bedside table with a lock. (40) I raised the stick once and twice, and now the innermost interior of the “barn” was exposed: a glass jar with butter rolled, white-white sugar scattered into pieces, larger and smaller packages flew in different directions, and bread appeared at the bottom under the packages.
— (41) “Eat all this and burn the nightstand in the stove,” I allegedly ordered before I went to bed. (42) I didn’t want to eat myself, I even felt nauseous. (43) I soon fell into oblivion because the illness was in full force.
(44) Mishka didn’t complain to anyone, but he didn’t live in our room anymore. (45) His castle lay for a long time near the stove, like an unnecessary and useless object. (46) Then the hostel commandant took him away.
(According to V. Soloukhin)
Vladimir Alekseevich Soloukhin (1924-1997) - Russian writer and poet, a prominent representative of “village prose”. In the writer’s heritage, a special place is occupied by autobiographical prose, in which the author comprehends the history of Russia in the 20th century.
Formulate the position of the author (storyteller). Write whether you agree or disagree with the point of view of the author of the text you read. Explain why. Argue your opinion, relying primarily on reading experience, as well as knowledge and life observations (the first two arguments are taken into account).
The volume of the essay is at least 150 words.
Work written without reference to the text read (not based on this text) is not graded. If the essay is a retelling or completely rewritten of the original text without any comments, then such work is scored zero points.
Write an essay carefully, legible handwriting.
Text:
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(1) There was a war going on, which we, sixteen-year-old boys, had not yet experienced. (2) It was a hungry time. (3) Our student cards gave us only four hundred grams of bread.
(4) Meanwhile, even butter, ham, eggs, sour cream existed in our dorm room - in the bedside table of Mishka Eliseev, whose father worked in a warehouse and every Sunday came to his son and brought fresh, plentiful food.
(5) There was a lock on Mishka’s bedside table. (6) We didn’t even approach it: the inviolability of someone else’s castle has been developed by man for centuries and has been sacred at all times, excluding social cataclysms - spontaneous riots or natural revolutions.
(7) One winter we had two days off, and I decided that I would go to my village and bring a loaf of black bread. (8) The guys tried to dissuade me: it’s far away - forty-five kilometers, it’s cold outside and a snowstorm is possible. (9) But I set myself the task of bringing bread to the guys.
(10) In the morning, despite the blowing snowstorm, I made it to my parents’ house. (11) After spending the night and putting the precious loaf in my backpack, I went back to my friends in the cold, hungry hostel.
(12) I must have caught a cold, and now the illness was beginning. (13) An incredible weakness seized me, and, having walked twenty-five kilometers in the cold, I raised my hand to a passing truck.
— (14) Do you have alcohol, tobacco, lard? - the driver asked menacingly. — (15) Eh, why talk to you!
— (16) Uncle, don't leave! (17) I have bread.
(18) I took a large, heavy loaf out of the bag in the hope that the driver would cut off a part and take it to Vladimir for it. (19) But the entire loaf disappeared in the cab of the truck. (20) Apparently, the disease had taken a strong hold of me, if even the very disappearance of the loaf, for the sake of which I had endured such torment, was no longer important to me.
(21) Arriving at the hostel, I undressed, climbed into the icy interior of the bed and asked my friends to bring boiling water.
— (22) What about boiling water?.. (23) Didn't you really bring anything from home?
(24) I told them how it was.
— (25) Wasn’t that driver similar to our Mishka Eliseev? - asked Volodka Ponomarev.
— (26) “I was,” I was surprised, remembering the round red mug of the driver with small gray eyes. — (27) How did you find out?
— (28) Yes, all grabbers and greedy people must be similar to each other!
(29) Then Mishka appeared in the room, and the guys, unable to bear it, turned to him for the first time with a request.
— (30) You see, a man fell ill. (31) I wish I could give him something to eat.
(32) No one expected Mishka to explode in this way: he suddenly started yelling, stepping on one or the other.
— (33) Look, how clever they are - looking into someone else's bag! (34) I don't have anything in my nightstand, you can check. (35) Allowed.
(36) At the same time, he managed to cast a sly glance at his heavy lock.
(37) The onset of illness, terrible fatigue, the compassion my mother put into the only loaf of bread, the unceremoniousness with which this loaf was taken from me, the disappointment that I didn’t bring it, the children’s concern, Mishka’s shameless lie - all of this suddenly began to slowly swirl inside me, like swirling , becoming darker and more terrible, the July thundercloud. (38) The clouds grew, expanded, obscured the eyes and suddenly hit the brain from below with a dark wave.
(39) They told me later that I calmly took the stick that we used to smash discarded bedside tables in order to burn them in the stove and keep warm, and moved towards the bedside table with a lock. (40) I raised the stick once and twice, and now the innermost interior of the “barn” was exposed: a glass jar with butter rolled, white-white sugar scattered into pieces, larger and smaller packages flew in different directions, and bread appeared at the bottom under the packages.
— (41) “Eat all this and burn the nightstand in the stove,” I allegedly ordered before I went to bed. (42) I didn’t want to eat myself, I even felt nauseous. (43) I soon fell into oblivion because the illness was in full force.
(44) Mishka didn’t complain to anyone, but he didn’t live in our room anymore. (45) His castle lay for a long time near the stove, like an unnecessary and useless object. (46) Then the hostel commandant took him away.
(According to V. Soloukhin)
Vladimir Alekseevich Soloukhin (1924-1997) - Russian writer and poet, a prominent representative of “village prose”. In the writer’s heritage, a special place is occupied by autobiographical prose, in which the author comprehends the history of Russia in the 20th century.
ANNUAL ACCOUNTING (FINANCIAL) REPORTING
1. Basis of detailing. 3
2. Materiality. 3
3. Principles of detailing. 4
6. Requirements for detailing items in the financial results statement. 8
7. Requirements for detailing items in the cash flow statement. 10
Application. Approximate composition of indicators detailing articles balance sheet 11
1. Basis of detailing.
The indicators presented in the reporting forms approved by Order 66n - balance sheet, statement of financial results, statement of changes in capital, statement of cash flows cannot fully reveal the picture financial situation organizations. This requires detailing, that is, deciphering the indicators of the approved reporting forms.
Detailing is carried out based on:
· direct indication of a normative legal act requiring decoding of a certain article of the approved reporting form. For example, clause 27 of PBU 4/99 requires the following data to be disclosed in the explanations:
On the availability at the beginning and end of the reporting period of certain types of receivables and payables, the composition of other income and expenses;
On the availability at the beginning and end of the reporting period and the movement during the reporting period of certain types of intangible assets, fixed assets, financial investments
· clause 6 of PBU 4/99, which requires the inclusion of additional indicators and explanations in reporting if there is insufficient data for the formation full presentation about the financial position of the organization, the financial results of its activities and changes in its financial position. In this case, the organization independently makes decisions on issues of detail, taking into account the materiality of reporting indicators.
2. Materiality.
Currently, not a single regulatory legal act on accounting addresses issues of materiality. Paragraph 3 of FPSAD 4 refers to material information, the omission or distortion of which may affect economic decisions users, adopted on the basis of financial (accounting) statements. A similar definition is given in paragraph 7 of IAS1. According to the definition given in paragraph 1 of the previously effective Order No. 67N, an indicator is considered significant if its non-disclosure may affect the economic decisions of interested users made on the basis of reporting information.
An indicator can be classified as significant according to a quantitative criterion (if it exceeds the level of materiality) or according to qualitative criteria. The procedure for determining the level of materiality or qualitative criteria for materiality is not established by any document. Therefore, when resolving this issue, one should be guided by established practice.
In auditing activities, the level of immateriality, as a rule, does not exceed 5% of the arithmetic mean of the values - revenue and the amount of balance sheet assets. In Order No. 67N, which is not currently in force, the level of materiality was set at 5% of the total total of the relevant data. A more precise determination of the level of materiality and its reduction is welcome.
Examples of indicators classified as significant according to qualitative criteria are given in subparagraph 2 of paragraph 5 of these Recommendations.
3. Principles of detailing.
1) The reporting item must be deciphered in the simultaneous presence of the following circumstances:
· the indicator given in the article is significant (by level of materiality or qualitative criteria);
· from the title of the article it is impossible to draw a conclusion about the nature of the indicators reflected in it (for example: “Other non-current assets”, “Other current assets", "Other liabilities") or the item may reflect heterogeneous indicators (for example: "Inventories", "Deferred income").
2) Detailed information may be provided:
· directly in the approved reporting form;
· in explanations (both tabular and text forms).
Detailing directly in the approved reporting form is mandatory if there is a direct indication of a regulatory legal act. In other cases, detailing directly in the approved reporting form is not mandatory, but is encouraged taking into account the degree of materiality of the indicator.
3) Detailing can be:
· complete (when the article is fully disclosed);
· partial (when the article is partially disclosed).
4) Indicators, the amount of which does not exceed 10% of the detailed item and at the same time no more than the level of materiality, can be reflected in the total amount as an aggregated indicator without further decoding, for example - “other”, “miscellaneous”, “deferred expenses” (with full detailing), and simply not given (with partial detailing).
EXAMPLE
It includes:
interest-free loan – 110 thousand rubles.
budget tax debt – 50 thousand rubles;
debt of accountable persons - 40 thousand rubles.
Level of materiality – 140 thousand rubles.
Partial detail | Full detail |
|||
Balance sheet | Balance sheet |
|||
Assets | Assets | |||
………………………………… | ………………………………….. | |||
II. CURRENT ASSETS | II.CURRENT ASSETS | |||
……………………………. | ……………………………. | |||
Other noncurrent assets | Accounts receivable | |||
including | including | |||
Settlements with buyers and customers | ||||
Settlements with suppliers and contractors | ||||
Calculations for an interest-free loan | ||||
………………………………….. | other debtors* | |||
………………………………… | ||||
Not disclosed accounts receivable for a total amount of 90 thousand rubles, including 50 thousand rubles. for taxes and 40 thousand rubles. by accountable persons | *Includes tax receivables – 50 thousand rubles. and to accountable persons - 40 thousand rubles. |
|||
a) The indicator “Settlements with buyers and customers” -1,650 thousand rubles, is disclosed, since it exceeds 10% of the detailed item (10% x 2000 = 200) and the level of materiality. b) The indicator “Settlements with suppliers and contractors” - 150 thousand rubles, does not exceed 10% of the detailed item. It is disclosed because it exceeds the level of materiality. c) The indicator “Settlements for an interest-free loan” does not exceed 10% of the detailed item and the level of materiality. It is open because: · otherwise, the amount of undisclosed indicators will be 200 thousand rubles. (110+50+40) and exceeds the materiality level; · this indicator is the largest of those not exceeding the level of materiality. |
5) The name of the deciphering article (both in approved forms and explanations), which is no longer detailed, with a value of more than 10% of the disclosed indicator or exceeding the level of materiality, must reflect the content of the indicator given for it. For such an article, the names “miscellaneous”, “other”, etc. are unacceptable.
If the disclosed indicator is not significant, then the incorrect name of the decoding article will not be an error associated with incorrect disclosure of information, but an incorrect presentation of information.
EXAMPLE
Other non-current assets amount to 1,500 thousand rubles,
including:
interest-free loans – 1000 rubles,
license for the right to operate recorded in the deferred expenses account - 500 thousand rubles.
Other current assets amount to 200 thousand rubles,
including
non-exclusive rights to intellectual property – 200 thousand rubles.
Level of materiality – 300 thousand rubles.
By decision of the organization, details are given in the balance sheet
Incorrect detail | Incorrect detail |
|||
Balance sheet | Balance sheet |
|||
Assets | Assets | |||
I. FIXED ASSETS | ……………………………….. | |||
……………………………. | II.CURRENT ASSETS | |||
Other current assets | ……………………………. | |||
including | Other noncurrent assets | |||
Interest-free loans | including | |||
Future expenses | Future expenses | |||
The mistake is that the disclosed indicator - license to operate, is significant (exceeds the level of materiality), but the name of the balance sheet item for which it is reflected does not reveal its content | The cost of non-exclusive rights to intellectual property is not significant (does not exceed the level of materiality), and therefore is not required to be disclosed. At the same time, the name of the deciphering article does not reveal the content of the indicator reflected by it, that is, it does not provide additional information. Such detail is useless and therefore incorrect. |
4. Detailing of balance sheet items.
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1 OPTION6 Part 1 The answers to tasks 1-25 are a figure (number) or a word (several words), a sequence of numbers (numbers). Write the answer in the answer field in the text of the work, and then transfer it to ANSWER FORM No. 1 to the right of the assignment number, starting from the first cell, without spaces. commas and other additional characters. Write each letter or number in a separate box in accordance with the samples given in the form. Read the text and complete tasks 1-3. (1) In Russia, Arabic numerals appeared in the Peter the Great era, and the word “digit”, Arabic in origin, entered the Russian language. (2) Among the Arabs, the original meaning of the word “digit” is bullet, empty space; it is in this meaning that the noun “digit” entered many European languages, including Russian, and from the middle of the 18th century the word “digit” acquired a new meaning - number sign. (3)<... >the words “number” and “digit” also differ in meaning: a number is a unit of counting that expresses quantity (one house, two houses, three houses, etc.), and a number is a sign (symbol) indicating a number. 1. Indicate two sentences that correctly convey MAIN information contained in the text. Write down the numbers of these sentences. 1) Among the Arabs, the original meaning of the word “digit” is an empty space; it is in this meaning that the noun “digit” entered the Russian language. 2) Since the middle of the 18th century, the word “digit” acquired a new meaning - a number sign. 3) The original meaning of the word “digit”, Arabic in origin, which appeared in the Russian language in the Peter the Great era, changed over time, which was reflected in the difference in the meanings of the words “digit” and “number”. 4) The word “digit” entered the Russian language in the 18th century from Arabic through European languages. 5) The difference in the meanings of the words “digit” and “number” is associated with a change over time in the original meaning of the word “digit”, Arabic in origin, which appeared in the Russian language in the Peter the Great era. I. ----"Which of the following words (combinations of words) should be in place of the gap in the 48th third (3) sentence of the text? Write down this word (combination of words). Contrary to this, On the contrary, Currently Because Although
2 ~~~~~~~~~~~~~~~- ~~~~~~~~~~~~~~~- 3. Read a fragment of a dictionary entry that gives the meaning of the word ENTER. Determine the meaning in which this word is used in the second (2) sentence of the text. Write down the number corresponding to this value in the given fragment of the dictionary entry. ENTER, I will enter, you will enter; entered, - walked, - walked; entered; entering; owls 1) Walking, walking, to penetrate somewhere, within the boundaries of something. V. to the room. V. into the water. 2) To penetrate deep into something; stick in, dig in. The splinter went deep inside. The shovel went into the ground. 3) Become an integral part of something. Stories included in the collected works. These observations were included in the report. V. into the program, into the repertoire. These Turkic words have long entered our language. 4) To delve into something, to understand something, to get used to something, to get used to something. V. to the heart of the matter. I completely got into my new job. V. to the rhythm, to the tempo. 5) In combination with abstract nouns it means the beginning of an action, a state named by a noun. V. into a habit (become habitual). V. in force (to get stronger, and also to begin to act, to become effective). B. in trust (begin to enjoy trust). 4. In one of the words below, an error was made in the placement of stress: the letter denoting the stressed vowel sound was highlighted incorrectly. Write this word down. airports significant spoiled ~~~~~~~~~~~~~~~beginning accepted 5. One of the sentences below uses the highlighted word INCORRECTLY. Correct the lexical error by choosing a paronym for the given word. Write down the chosen word. IRRESPONSIBLE consumption of “natural capital” has negative economic consequences and jeopardizes the future prosperity of the entire world. The first STONE trading rows, which streamlined spontaneous trade, were built at Torg at state expense at the end of the 16th century; their archaeological remains were accidentally discovered during construction work in 1889. The sun's glare glides across the water, and four killer whales move parallel to our yacht, and only their SIGHS and splashes of waves break the silence of the ocean. The endless plain, overgrown with thick grass, greets the explorer HOSTILY: you can’t even take a step in it without getting caught in a thorny bush or scratched on an iron-hard thorn of an acacia shoot. CHOOSING between mineral and tap water, people most often give preference to the first. 6. In one of the highlighted words below, an error was made in the formation of the word form. Correct the mistake and write the word correctly. new BOATS pair BOOTS FIVE days ~~~~~~~~~~~~~~~near THEM I’LL TRY 49
3 7. Establish a correspondence between grammatical errors and the sentences in which they were made: for each position in the first column, select the corresponding position from the second column. GRAMMATICAL ERRORS A) violation in the construction of a sentence with a participle phrase B) violation in the construction of a sentence with a participial phrase C) violation in the construction of a sentence with homogeneous members D) violation in the construction of a complex sentence E) error in the formation of the prepositional case form of a noun SENTENCES 1) Perhaps the time has come for us to prove that Russian culture is rich not only in music and ballet, but also in literature. 2) Thanks to photographs by S.M. Prokudin-Gorsky today we can see Russia at the beginning of the twentieth century in colors, “In natural colors,” as he himself said. 3) Having carried out a number of experiments to solve the most important issues, there is a serious theoretical and practical basis in modern psycholinguistics. 4) The artist amazingly managed to convey the picture of the early morning: the creeping fog on the ground is depicted so noticeably that the viewer feels the morning coolness. 5) Artist I.S. Ostroukhov collected icons and works of art; his collection subsequently became the basis of the open “Museum of Iconography and Painting named after I.S. Ostroukhova." 6) And the thunderstorm is apparently approaching, making itself known so far only by a vague rumble, barely visible in the distance. 7) Tigers are found in India not only in tropical rainforests, but also in much drier and sparse forests covering the mountain slopes. 8) Archaeological excavations give reason to believe that the simplest stained glass windows existed in Ancient Egypt in the 11th millennium BC. e. 9) Already in the middle of the twentieth century, it became clear that the remains of modern Homo sapiens are at least forty thousand years old. Write down the selected numbers in the table under the corresponding letters. A B c d r 8. Identify the word in which the unstressed unverified vowel of the root is missing. Write out this word by inserting the missing letter. subscription.. zagr.. zagr.. become.. transport an.. logic 50
4 ~~~~~~~~~~~~~~~- 9. Identify the row in which the same letter is missing in both words. Write out these words by inserting the missing letter. week.. read, pr.. language pr.. hail, pr.. vintil ~~~~~~~~~~~~~~~s.. gral, pre.. history of ra.. fall, be.. borderline on.. write, o.. urgent 10. Write down the word in which the letter I is written in place of the gap. ~~~~~~~~~~~ 11. Write down the word in which the letter Y is written in place of the gap. (they) looking.. t building (they) view.. t ~~~~~~~ ~~~~~~~~flickering.. shchiy (fire) (they) vert.. t 12. Determine the sentence in which NOT is written together with the word. Open the brackets and write down this word. Not a single computer or smartphone can do without the so-called RAM, which houses the program being executed and the data it uses. There are (NOT) FEW science fiction works that expressed ideas, described discoveries and inventions that later became reality. The primacy and leading role in society belong to (NOT) GENIUS people, but to hardworking, persistent, determined and tireless people. Some dictionaries allow you to translate words WITHOUT LEAVING the text editor or other office application you are working with in this moment. Who would have thought that one of the famous Japanese inventions could become a (NOT) COMPLEX electronic device, but ordinary instant noodles! 13. Determine the sentence in which both highlighted words are written CONTINUOUSLY. Open the brackets and write down these two words. Not far from HERE, the hills are crossed by an old road, wide, still smooth, with earthen ramparts along the sides, where, growing again and again from old roots, willows (STILL) grow green. AND ALL, having visited Mtsensk, you can imagine what the district Russian cities of Central Russia EVER looked like. Houses in old Moscow were sheathed with boards “to look like stone,” and (WHEN) the style of these buildings was determined by the famous architects A.G. Grigoriev and O.I. Beauvais, ancient Roman bas-reliefs are often found on the facades, ALSO made according to drawings by famous sculptors. On the (NORTH)WESTERN and western borders the defense was held by separate fortresses: Novgorod, Pskov, Smolensk; The SOUTHERN (SAME) borders were protected differently: defensive lines were created along them, consisting of fortresses and extended forest clearings between them. 51
5 ._I., (B) DIFFERENT from Egyptian hieroglyphs, in the alphabetic letter the letters correspond exclusively to sounds, which leads to a significant simplification of the letter (B) RESULTING from a reduction in the number of characters used. 14. Indicate all the numbers in whose place NN is written. Now in Moscow there are almost no old wooden (2) houses left, but this does not mean that the future of our cities will be limited to reinforced concrete (3) buildings; traditional (4) material is gradually returning to both Russian and world architecture. 15. Place punctuation marks. List two sentences that require ONE comma. Write down the numbers of these sentences. 1) With a long tongue that is completely insensitive to the pricks of thorns, the giraffe wraps itself around the branches of the acacia and picks off the leaves from them. 2) The forest determines life and economic activity peoples since ancient times. 3) In the artistic world of A.P. Chekhov's forests and individual trees symbolize the beauty of the world. 4) Many outstanding scientists, artists, and political writers collected and studied butterflies from childhood. 5) The hill descended almost vertically and right below me the lake shone like a dark mirror in the moonlight. 16. Place all punctuation marks: indicate the number(s) in whose place(s) there should be a comma(s) in the sentence. Through the recently flown-over (1) forests, distant clouds and thick blue air (2) were visible, and at night the reflections of stars hid in the dark river water (3), dimly flickering (4) and trembling (5). ~ 17. Place all the missing punctuation marks: indicate the number(s) in whose place(s) there should be a comma(s) in the sentence. From Strelka along the right bank of the Moscow River there is Bersenevskaya embankment, which received its name either from the ancient name -<сберсень» - крыжовник, которого (1) надо думать (2) было много здесь в садах, либо от прозвища боярина Ивана Беклемишева - Берсень, названного так (3) может быть (4) из-за его колючего характера. 18. Расставьте все знаки препинания: укажите цифру(-ы), на месте которой(-ых) в предложении должна(-ы) стоять запятая(-ые). Любителям русского фольклора (1) стоит послушать Спасский хор (2) традиции (3) которого (4) восходят к тургеневским временам. 19. Расставьте все знаки препинания: укажите цифру(-ы), на месте которой(-ых) в предложении должна(-ы) стоять запятая(-ые). 52 Есть энциклопедии большие и малые (1) однако одна из самых известных - Энциклопедический словарь Брокгауза и Ефрона (2) и (3) хотя издание выходило ещё до рево-
6 lution (4) this encyclopedia still remains one of the most accurate and authoritative (5) because it surpasses others in the breadth of its consideration of topics and the depth of presentation of scientific information. ~~~~~~~~~~~~~~~ 20. Edit the sentence: correct the lexical error by eliminating the extra word. Write this word down. The detailing of some balance sheet items is of great importance for obtaining more comprehensive information about the progress of the production process and financial results. Answer=~~~~~~~~~~~~~~~ Read the text and complete the tasks (l)I am immersed in childhood. (2) It’s as if I’m sinking to the bottom of the ocean, where sunken ships lie. (3) Mysterious, fabulous... (4) I remember the world of adults that surrounded me: mother, father, relatives, friends at home, teachers. (5) Bright memories, heartfelt, kind... (6) I fall asleep in my bed, and at the table the adults are talking in low voices about some matters unknown to me... (7) Good! (8) It’s good when they are here, nearby... (9) But when they are not in the room, it’s alarming, and it’s not so sweet to fall asleep. (lо) I see my father, uncle and two other adults throwing nonsense into the night Volga from a boat. (ll)we, teenagers, run along the sand, trying not to make noise, pull the shore rope that is entrusted to us, and listen to their, adults, commands:<~Медленнее!», «(12)Выбирай быстрей!», «(13)Топи нижнюю!» (14)Ловко работают взрослые! (15)Мы так ещё не умеем! (16)Когдато ещё тебе доверят самое интересное - забрасывать бредень в воду, да так, чтоб часть невода ловко взвилась в воздухе и расстелилась на воде. (17)0чень хочется. (18)Но не доверяют. (19)Не так бросишь- погубишь рыбалку. (20)Ничего не поймаешь. (21)Надо подрасти. (22)Терпим. (23)Сладко и крепко терпим. (24)Школа: что поделаешь, учителей надо слушать и слушаться! (25)Детство жестоко. (26)Жестоко безобидно, по незнанию жизни. (27)Убегали с уроков. (28)Дрались. (29)Дружили. (30)Враждовали. (31)Влюблялись. (32)Носили в себе тайны. (33)Свои и чужие. (34)Ждали каникул. (35)И приходили в школу задолго до занятий. (36)Любили её. (3 7)Жили бедно. (38)Сколько помню мать - всегда она жаловалась: «Стряпать люблю, только надоело голову ломать, из чего. (39)Ну ладно, скомбинирую». (40)«Скомбинирую» - это означало, на гроши сделаю и завтрак, и обед, и ужин. (41)Только в нэп покупали тянучки и раковые шейки. (42)На ярмарки дядюшка дарил по полтиннику. (43)Гуляли! (44)Разгружали баржи с зерном, пилили дрова, собирали мешкотару, железный лом. (45)Из дома отпускали на целый день. (46)Редко спрашивали: «Где бегал?» (47)Доверяли. (48)Глаз за нами был, и, видимо, зоркий. (49)Но деликатный, не залезающий туда, куда не надо, от которого делалось бы больно, коверкалась бы душа. (50)Была ли отчуждённость от взрослых? (51)Безусловно, была. (52)Странно было бы нам, подросткам, жить интересами взрослых, меряя жизнь их меркой. (53)Это было бы попросту противоестественно. (54)Мне и сейчас, когда я вижу подростка - мальчика или девочку, - вращающегося в кругу взрослых, интересующегося взрослыми вопросами, говорящего по-взрослому и манерничающего под взрослых, становится неприятно, скучно. (55)Но лежала ли между мной и взрослыми трагическая пропасть? (56)Нет, не лежала. (5 7)Могу ли я это сказать и от лица своих товарищей, друзей моего отрочества? (58)Могу. (59)3наю, что могу. (60)Редкие случаи драматической отчуждённости бывали. (61)Помню, как будто ножом, полоснула меня однажды фраза приятельницы-сверстницы: «А я ненавижу своего отца». (62)Ей, как и мне тогда, было лет. (63)0тец ушёл из семьи, оставив Галю с матерью. 53
7 (64) Is there now an unbridgeable gap between generations? (65) They say it exists. (66) Let's assume for a moment that this is true. (67) Let's start all over again. (68) Let a new generation come to earth immediately, not inheriting anything, not having predecessors. (69) What will happen? (70) A period of savagery will come. (71) No, it absolutely does not seem to me that the main feature of the relationship between adults and youth is the abyss of mutual misunderstanding. (72) Young people don’t start all over again. (73) And thank God! (7 4)0 he receives into his hands priceless gifts obtained through the labors and exploits of generations. (75) It’s really a sin to deny this! (76) It is unnatural not to feel gratitude for lullabies, for an ABC book, for physical protection in moments of danger, for a kind word. (77) And the majority of teenagers, boys and girls, the vast majority of them deeply love their parents and respect adults. (78) Not everyone, of course, but according to your choice and taste. (79) According to your inclinations and dreams. (80) The world of adults is a most interesting world, where there is a lot of purity, and high feats, and love, and nobility. (81) Yes, sixteen-year-olds cannot fully understand the world of fifty-year-olds; fifty-year-olds have largely forgotten their feelings and thoughts of fifteen years of age. (82) I, like probably most people, remember the contours of my past years. (83) Sometimes details emerge. (84) At a certain time in youth, you want to be an adult as soon as possible, and from adults you can often hear the phrase: “Oh, how I wish I could be young again!” (85) Both are just sweet dreams. (86) Each age brings its own amazing gifts. (87) Every new year of life reveals more and more new things to me, and I never tire of being amazed at the inexhaustibility and eternal novelty of life. *Viktor Sergeevich Rozov (gg.) - Russian playwright. (According to V.S. Rozov*) 21. Which of the statements correspond to the content of the text? Please provide answer numbers. 1) Memories of childhood events no longer live in the memory of adults. 2) Young people live by their own interests, so there is a natural alienation between generations, but there is no abyss of mutual misunderstanding. 3) The vast majority of teenagers, boys and girls deeply love their parents and respect adults. 4) The new generation does not want to rely on the experience of its predecessors. 5) The adult world is cruel, so teenagers tend to distance themselves from their parents. 22. Which of the following statements are true? Please provide answer numbers. 1) Sentences 7-9 contain a description of the human condition. 2) Sentences confirm the content of sentence 24. 3) Sentences present reasoning. 4) Proposition 80 includes a value judgment. 5) Sentences present a narrative. Answer=~~~~~~~~~~~~~~~ 23. Write down one phraseological unit from the sentences. ~~~~~~~~~~~~~~~- ~~~~~~~~~~~~~~~- 24. Among the sentences, find one(s) that is related( -ы) with the previous one with 54 the help of a personal pronoun. Write the number(s) of this sentence(s). Answer=~~~~~~~~~~~~~~~
8 Read a fragment of a review based on the text that you analyzed while completing assignments. This fragment examines the linguistic features of the text. Some terms used in the review are missing. Insert into the blanks (A, B, C, D) the numbers corresponding to the numbers of the terms from the list. Write down the corresponding number in the table under each letter. Write down the sequence of numbers in ANSWER FORM M 1 to the right of task number 25, starting from the first cell, without spaces. commas and other additional characters. Write each number in accordance with the samples given in the form. 25. “Viktor Sergeevich Rozov, discussing issues that concern him, invites the reader to a conversation using a technique such as (A) (sentences 64-65, 69-70). The author's speech is polemical and emotional, which is emphasized by syntactic means, including (B) (sentences 7, 24, 75). Features of the author's perception help convey the tropes: (B) (sentence 2) and (D) (sentence 80)~>. List of terms: 1) comparison 6) exclamatory sentences 2) question-and-answer form of presentation 7) book words 3) metaphor 8) lexical repetition 4) rhetorical appeal 9) quotation 5) interrogative sentences A in c d Don't forget to transfer all answers to the FORM ANSWERS M 1 in accordance with the instructions for completing the work. Part 2 To answer this task, use ANSWER FORM M Write an essay based on the text you read. Formulate one of the problems raised by the author of the text. Comment on the formulated problem. Include in the comment two examples of illustrations from the text you read that you think are important for understanding the problem in the source text (avoid excessive quoting). Formulate the position of the author (storyteller). Write whether you agree or disagree with the point of view of the author of the text you read. Explain why. Argue your opinion, relying primarily on reading experience, as well as knowledge and life observations (the first two arguments are taken into account). The volume of the essay is at least 150 words. Work written without reference to the text read (not based on this text) is not graded. If the essay is a retelling or a complete rewrite of the original text without any comments, such work is scored zero points. Write an essay carefully, legible handwriting. 55
Option 9 psychologists have found that the exam answers are optimal for health >>> Option 9 psychologists have found that the exam answers are optimal for health Option 9 psychologists have found that it is optimal
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No instructions. However, this does not mean that this important form of reporting can be compiled by an accountant arbitrarily based on his own understanding. Not at all. The contents of the balance sheet are established in Section. IV PBU 4/99 “Accounting statements of an organization” (Approved by Order of the Ministry of Finance of Russia dated July 6, 1999 N 43n).
In addition, it is necessary to take into account the requirements of other accounting provisions that in one way or another affect balance sheet indicators. The most obvious illustration is clause 29 of PBU 2/2008 “Accounting for contracts construction contract"(Approved by Order of the Ministry of Finance of Russia dated October 24, 2008 N 116n).
It states that the difference between the amount of accrued revenue not presented for payment, which is recognized in the income statement for previous and/or current reporting periods, and the amount of accrued revenue on interim invoices presented for payment reflected fully in the balance sheet organizations:
- as an asset - accrued revenue not presented for payment (if the difference is positive);
- as a liability - debt to customers (if the difference is negative).
Agree, failure to comply with this requirement for a detailed reflection of the named indicator will make the balance unreliable.
Also a good help for an accountant are the recommendations issued annually by the main financial department of the country. audit organizations, individual auditors, auditors for conducting an annual audit for the corresponding year.
For your information. These recommendations are communicated to interested parties by a letter from the Ministry of Finance, which is assigned the same number every year - N 07-02-18/01, which makes it easy to find the document, including for all previous years. These letters are dated late January and usually appear on the Ministry of Finance website in early February of the following year, which gives the accountant the opportunity to take into account the position of financiers when preparing the annual financial statements.
Since at the time of preparation of this article there are no fresh recommendations, we will rely on Letter of the Ministry of Finance of Russia dated January 27, 2012 N 07-02-18/01, which contains Recommendations for audit organizations, individual auditors, auditors for conducting an audit of the annual financial statements of organizations for 2011 year (hereinafter referred to as the Recommendations). And we advise our readers not to miss or ignore the updated version of the financial department’s recommendations for reporting for 2012.
About the balance sheet form
It is known that Order of the Ministry of Finance of Russia N 66n (Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On forms of financial statements of organizations”) approved two forms of balance sheet - general and simplified. (The second can only be used by small businesses.) The main difference between these forms is that the balance sheet of “little ones” includes indicators only for groups of items (without detailing the indicators for items) (paragraph “a”, paragraph 6 of Order of the Ministry of Finance of Russia N 66n ). Accordingly, the principles for drawing up general and simplified forms of balance sheets differ significantly, so we will consider them separately.
As noted above, it was established in Sect. IV PBU 4/99. Note that this document, despite its advanced age, is still used for the purposes of preparing financial statements, as evidenced, among other things, by fresh clarifications competent agency (see Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” on January 1, 2013).
Note! In the future the situation will change. The point here is this. Subclause 6, clause 3, art. 21 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” stipulates that composition, content and procedure for generating information disclosed in the accounting (financial) statements, including sample forms accounting (financial) statements, as well as the composition of appendices to the balance sheet and financial results statement and the composition of appendices to the balance sheet and report on the intended use of funds are established by federal standards. However, in accordance with Part 1 of Art. 30 of the said Law before approval by state regulatory authorities accounting federal standards the rules of accounting and preparation of financial statements approved before the entry into force of this Law are applied, which once again demonstrates the legitimacy of the provisions enshrined in Section. IV PBU 4/99, at the moment.
Note. It is the new Law on Accounting that must be followed when preparing reports, because the federal law dated November 21, 1996 N 129-FZ “On Accounting” became invalid as of January 1, 2013.
So, Sect. IV PBU 4/99 consists of three paragraphs - from 18 to 20. The first two contain the well-known phrases that the balance sheet should characterize the financial position of the organization as of the reporting date (clause 18). Assets and liabilities must be presented in it with a division depending on the maturity period into short-term and long-term. Assets and liabilities are presented as short-term if their maturity (maturity) period is no more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as long-term (clause 19). Paragraph 20 is interesting in that it indicates what numerical indicators must contain a balance sheet. For example, as part of the group of articles “Intangible assets” it is prescribed to separate into separate articles:
- rights to intellectual (industrial) property;
- patents, licenses, trademarks, service marks, and other similar rights and assets;
- organizational expenses;
- business reputation of the organization.
In the group of articles “Fixed assets” the following should be reflected separately:
- land and environmental management facilities;
- buildings, machinery, equipment and other fixed assets;
- Construction in progress.
The section of the balance sheet “Current assets” provides the following breakdown of indicators (since in the article we will repeatedly refer to this fragment of the balance sheet, we will agree that in the future it will be called the Table):
|
Group of articles |
|
|
Raw materials, supplies and other similar assets |
|
|
Costs in work in progress (costs |
|
|
Finished goods, goods for resale and goods |
|
|
Future expenses |
|
|
Added tax |
|
|
Accounts receivable |
Buyers and clients |
|
Bills receivable |
|
|
Debt of subsidiaries and dependent companies |
|
|
Debt of participants (founders) on deposits |
|
|
Advances issued |
|
|
Other debtors |
|
|
Financial investments |
Loans provided to organizations for a period of less than |
|
Own shares purchased from shareholders |
|
|
Other financial investments |
|
|
Current accounts |
|
|
Currency accounts |
|
|
Other cash |
Even without considering the liability, we understand that the balance sheet form given in Order of the Ministry of Finance of Russia N 66n does not provide this detail. How to be? In any case, should I enter the missing listed lines into the balance sheet myself? No, you don't need to do that. But this approach to the formation of a balance sheet, when only those lines that are presented in the form recommended by the Ministry of Finance are filled in, is also incorrect.
For your information. In the hierarchy of documents regulating accounting, PBUs occupy a higher place than orders of the Ministry of Finance. Therefore, in principle, the priority is the norms of PBU 4/99, and not the Order of the Ministry of Finance of Russia N 66n. However, PBU 4/99 does not meet the requirements of the time, and officials, as often happens, did not get around to updating it. Therefore, the Ministry of Finance currently recommends using a compromise option - drawing up a balance sheet on the form introduced by Order N 66n, and, if necessary, including additional lines to reflect significant indicators. In this case, for the purpose of detail, it is necessary to be guided by clause 20 of PBU 4/99.
In accordance with clause 3 of Order of the Ministry of Finance of Russia N 66n organizations independently determine the detail of indicators for balance sheet items. What does this mean? The answer is simple: when detailing indicators for balance sheet items, the accountant must proceed from level of materiality established in accounting policy organizations for 2012. Thus, if a particular indicator is considered significant, the accountant must enter an additional line into the balance sheet to reflect it separately.
The same conclusion follows from clause 11 of PBU 4/99, according to which indicators about individual assets, liabilities, income, expenses and business transactions should be presented separately in the financial statements if they are material and if without knowledge of them by interested users it is impossible to assess the financial position of the organization or the financial results of its activities. If each of these indicators individually is insignificant, then they can be presented in reporting forms as a total amount.
What to follow when determining the details and names of balance sheet indicators? According to the Ministry of Finance, expressed in the Recommendations, in this case it is advisable to proceed from:
- the essence of the reflected asset;
- the nature and conditions of the organization’s activities;
- the need to present objective and useful information(in particular, so that the meaning of the name of the indicator is clear to the user of the financial statements).
The last of these conditions again brings us back to the level of materiality established by the organization.
Level of materiality of balance sheet indicators
In the previously effective Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n “On Forms of Accounting Reports of Organizations” it was established that an enterprise can make a decision when an amount is considered significant, the ratio of which to the total of the relevant data for reporting year is at least 5%. Currently, the recommended five percent materiality barrier is not fixed in regulatory documents, but an organization can either continue to rely on the said five percent limit or change it either up or down. There are no restrictions. The solution to this issue is left to the accountant. However, the accounting policy should not only indicate that the materiality level is 5%, but also determine from what value this 5% is calculated.
The easiest way to establish is that the materiality limit is calculated based on the balance sheet currency. But along with simplicity and universality, this option has an obvious drawback - it will not allow presenting in the balance sheet those indicators that, based on the nature of the asset (liability) and the nature and conditions of the organization’s activities, are important (for users of reporting), but have little specific gravity relative to the balance sheet currency.
Note. These are the first two of the conditions named by the Ministry of Finance, which must be taken into account when determining the detail and name of the balance sheet indicators (see above).
Note. Significant indicators about certain types of assets and liabilities must be separated from the corresponding group of items into separate items (lines) of the balance sheet.
If an organization is interested in making the balance sheet more informative, the materiality level should be set as a percentage of the total for the corresponding section of the balance sheet or even the value presented for each line. Moreover, the lower the level of materiality, the more meaningful the balance sheet is. However, in pursuit of the goal of ensuring the completeness of the information presented in the balance sheet, there is no need to overload the balance sheet with unnecessary information, because there are also explanations that provide a breakdown of the balance sheet indicators. In other words, when filling out a balance sheet, you need to find that golden mean that, on the one hand, will allow information that is important for users of the statements to be reflected in separate lines, and on the other hand, will not lead to the transformation of the balance sheet into some kind of turnover sheet containing everything, even the most insignificant , account balances.
Note. This possibility is confirmed by clause 18.1 of PBU 9/99 “Income of the organization”, approved. Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, according to which in the profit and loss statement (financial result statement) revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (rendering services), etc.) etc.), constituting five or more percent of the organization’s total income for reporting period, are shown for each type separately. Accordingly, information about the organization’s expenses is reflected separately.
Example 1 .
Note. Let us recall that construction organizations may well have balances in accounts 41 “Goods” and 43 “Finished Products”. In particular, the composition of goods may include real estate objects intended for sale, and finished products, for example, from a developer who carried out construction and installation work on his own, are recognized as completed construction projects (Letter of the Ministry of Finance of Russia dated May 18, 2006 N 07-05-03/02) .
The currency of the balance sheet compiled by the accountant is 40,600 thousand rubles, the total according to section. II "Current assets" - 14,800 thousand rubles.
According to the accounting policy of the organization, the level of materiality for the purposes of preparing the balance sheet is equal to:
- option 1: 5% of the balance sheet currency, that is, 2030 thousand rubles. (40,600 x 5%);
- option 2: 5% of the total for the corresponding section of the balance sheet, that is, 740 thousand rubles. (14,800 x 5%);
- option 3: 5% of the corresponding balance line, that is, 193 thousand rubles. (3855 x 5%).
With option 1 information on reserves as of December 31, 2012 will be presented in the balance sheet as one line. The balance fragment will have next view:
With option 2 information on inventories as of the same date will be presented more fully in the balance sheet, since such significant indicators as:
- Cost of materials;
- the cost of finished products and goods (by virtue of clause 20 of PBU 4/99 are reflected in one balance sheet item finished products, goods for resale and goods shipped - see table above).
In this case, the balance sheet fragment will look like this:
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Explanations |
Name |
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Including: |
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finished products and |
With option 3 Another significant indicator is the cost of work in progress in the amount of 195 thousand rubles, which is also subject to separate reflection in the balance sheet. Then the same fragment of the balance sheet will take the following form:
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Explanations |
Name |
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Including: |
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finished products and |
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costs in |
Now every user of an organization’s reporting will immediately understand what the “Inventories” line indicator of the balance sheet includes, because the breakdown of the components is the most detailed.
However, we will not rush to conclude that it is the third option that should be used. According to the author, this example clearly shows that a 5% level of materiality from the indicator of each line of the balance sheet can lead to excessive detail. Judge for yourself. Under option 3, the indicator is considered significant if it is greater than or equal to 193 thousand rubles. This value in comparison with the balance sheet currency is 40,600 thousand rubles. - is negligible and amounts to less than 0.5%. Is it really important for balance sheet users to get an idea of an asset whose share in the total value of all assets of the organization is equal to half a percent? We believe the answer is obvious - no.
And to dispel any remaining doubts, let us give one more example. Let's assume that the indicator in line 1250 "Cash and cash equivalents" is equal to 1,500 thousand rubles, including cash in bank accounts - 1,420 thousand rubles, in cash - 80 thousand rubles. The five percent materiality level of the line indicator will be 75 thousand rubles. (1500 x 5%). In this case, the accountant is obliged, in addition to line 1250, to enter two more lines to reflect non-cash and cash separately. However, how valuable is the information that a small part of the organization’s funds as of December 31, 2012 is kept in cash? In the author’s opinion, this information can hardly be considered fundamentally important and capable of influencing decision-making.
However, we cannot exclude a situation where establishing a 5% materiality level for each line item on the balance sheet would be justified. Let's look at a simple example.
Example 2. Stroymontazh LLC as of December 31, 2012 has the following indicators:
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Name |
Amount, thousand rubles |
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Fixed assets |
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Inventories - total |
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Including: materials (count 10) |
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work in progress (account 20) |
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goods (account 41) |
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finished products (account 43) |
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VAT on purchased assets |
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Accounts receivable |
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Cash |
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Current assets - total |
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Balance currency |
According to the accounting policy of the organization, the level of materiality for the purpose of drawing up the balance sheet is equal to 5% of the corresponding line of the balance sheet, that is, in relation to inventories it is 193 thousand rubles. (3855 x 5%).
In this case, inventories will be presented in the balance sheet in the same way as in option 3 of example 1. However, it is no longer necessary to say that the allocation of costs in work in progress into a separate line led to excessive detail in the balance sheet, because the share of this indicator in foreign currency the balance is slightly less than 5% (to be precise, 4.7%), and its absolute value exceeds the size of other indicators presented in separate lines (VAT on acquired assets, accounts receivable, cash).
Taking into account the above, it is obvious that the choice of materiality level should not be arbitrary; it is necessary to take into account the specific indicators of each specific organization.
This, of course, is ideal... But in practice it often happens that an organization’s accounting policies do not contain a clause on the level of materiality at all. In this case, the accountant needs to prepare an addition to the accounting policy, which must be approved by the head of the organization. It is clear that this must be done before drawing up the annual financial statements.
Fixed assets, construction in progress
Throughout 2011 and 2012. specialists argued about which group of items should include the balance of account 08 “Investments in non-current assets”. Some stated that it would be advisable not to include the cost of unfinished construction in the group of items “Fixed assets” and reflect it in line 1190 “Other non-current assets”, so that tax inspectors would not have unnecessary questions during the audit tax base on property tax. Others insisted that the value of construction in progress should be reported as part of line 1150, Property, Plant and Equipment. Taking into account the requirements of clause 20 of PBU 4/99, it is obvious that the accountant has no alternative; the balance of account 08 must be included in the indicator of line 1150 “Fixed assets”. This conclusion also follows from Order of the Ministry of Finance of Russia N 66n (unfinished construction and unfinished operations for the acquisition, modernization, etc. of fixed assets are reflected in the explanations to Section 2 "Fixed Assets" - Table 2.2 "Unfinished Capital Investments". At the same time and the code of the corresponding lines begins with the numbers 52, which corresponds to the code of the group of articles “Fixed assets”).
It is quite possible that it will be enough for the accountant to reflect in the said line the residual value of all fixed assets and the cost of construction in progress in one amount. However, if such indicators as land plots and environmental management facilities, buildings, machinery, equipment and other fixed assets, construction in progress are considered significant, additional lines must be entered into the balance sheet to reflect them.
Note! If during the reporting year the organization carried out purchase and sale transactions of fixed assets - real estate, then the buildings, structures, structures transferred under the deed, even in the absence of state registration of the transfer of ownership, must be excluded by the seller from the list of fixed assets and accepted by the buyer for accounting in this category of assets (with mandatory separation in a separate sub-account, for example “Fixed assets, rights to which have not passed state registration"). Thus, the cost of the disposed object in the seller's balance sheet will be reflected in line 1210 "Inventories", and for the buyer - in line 1150 "Fixed assets" (This procedure for accounting for the disposal of fixed assets is due to the convergence Russian standards accounting with international ones. In the latter, priority is given not to the organization’s registered ownership of the object, but to the transfer of control over the asset and the risks of accidental loss and damage). At the same time, having reflected the disposal of the object from the fixed assets on the date of signing the transfer and acceptance certificate, the seller ceases to be recognized as a property tax payer - this responsibility passes to the buyer. The validity of this conclusion is confirmed, among other things, by the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2011 N 148.
Note. To reflect a disposed fixed asset until the moment of recognition of income and expenses from its disposal, the Ministry of Finance recommends that the seller use account 45 “Goods shipped” by opening a separate sub-account for it “Transferred real estate” (Recommendations, Letter dated March 22, 2011 N 07-02-10 /20 which was sent tax authorities Letter of the Federal Tax Service of Russia dated March 31, 2011 N KE-4-3/5085@).
So, to fill out line 1150 “Fixed assets”, the accountant uses the data reflected in accounts 01 and 02. Information about property (including real estate) provided by the organization for a fee for temporary use (temporary possession and use) for the purpose of generating income, according to are not reflected in the balance sheet line, but are indicated on line 1160 “Income investments in material assets.” The indicator of this line is equal to the value of the property recorded in the debit of account 03, reduced by the amount of accrued depreciation, which should be accounted for separately on account 02.
Financial investments
To reflect financial investments in the balance sheet, two lines are allocated: 1170 - as part of non-current assets and 1240 - as part of current assets. The division of financial investments available to an organization into long-term and short-term is made on the basis of an analysis of investments based not only on their circulation or maturity period (conditions for issuing the corresponding valuable papers, duration of loan agreements, etc.), but also from the organization’s intentions regarding these investments. Let us explain this using the example of investments in authorized capitals other organizations. On the one hand, such investments are indefinite, but this is not a reason to classify them as long-term in any case. In particular, if a share in the authorized capital of an LLC was acquired in order to influence this company for a long time, control it and regularly receive dividends (income), this is a long-term financial investment. If the acquired share is expected to be resold in the near future (during 2013, that is, in a period less than 12 months after the reporting date) and make a profit on the difference between the purchase price and its sale price, such investments must be classified as short-term and reflected in section II "Current assets" balance sheet.
For your information. As part of financial investments, along with contributions to the authorized capitals of other organizations, loans provided to other organizations, deposits in credit organizations, receivables acquired on the basis of assignment of the right of claim, contributions of a partner organization under a simple partnership agreement, etc.
Reserves
We have already said a lot about how reserves are reflected in the balance sheet. Therefore in this section We will only dwell on whether information on inventories needs to be presented in the balance sheet for 2012, dividing them into non-current and current, classifying the cost of materials purchased for the construction of fixed assets in the first category. The answer to this question is negative. The fact is that this procedure is applied in IFRS, but at the moment it, firstly, is not provided for by Russian national standards and, secondly, does not correspond to the same paragraph 20 of PBU 4/99. From the table presented in it it is clear that this paragraph provides the only option reflection in the balance sheet of information about materials, namely as part of current assets. Other regulatory documents on accounting currently do not contain instructions on the obligation to separate in reporting information about materials intended for the construction of fixed assets. Therefore, in the reporting for 2012, the cost of materials must be reflected in line 1210 “Inventories”.
Note! If the draft of the new PBU “Inventories”, as expected, will be put into effect with reporting for 2013, then raw materials, supplies, finished products or work in progress intended to create non-current assets of the organization will no longer be recognized as inventories (this is expressly stated in clause 4 of the project). Accordingly, the procedure for reporting listed assets will change.
Cash equivalents
The concept of “cash equivalents” was introduced by PBU 23/2011 “Cash Flow Report” (Approved by Order of the Ministry of Finance of Russia dated 02.02.2011 N 11n), in accordance with clause 5 of which cash equivalents are understood highly liquid financial investments that can be easily converted into a known amount of cash and which are subject to an insignificant risk of changes in value. Cash equivalents may include, for example, demand deposits opened with credit institutions. The international methodology uses the concept of “cash equivalents”. These are recognized as short-term, highly liquid investments that are easily convertible into known amounts of cash and are subject to an insignificant risk of changes in their value (IFRS (IAS) 7 “Statement of Cash Flows” (Enacted in the territory of Russian Federation By Order of the Ministry of Finance of Russia dated November 25, 2011 N 160n)).
Due to the fact that cash equivalents should be reflected in the balance sheet not as part of long-term and short-term financial investments in lines 1170 and 1240, but on line 1250 “Cash and cash equivalents”, the accountant needs to classify them correctly, that is, separate them from financial investments highly liquid that fall within the definition of cash equivalents. As an example of cash equivalents, PBU 23/2011 names demand deposits opened in credit institutions. In addition, as follows from paragraph 5 of the Letter of the Ministry of Finance of Russia dated December 21, 2009 N PZ-4/2009 “On the disclosure of information about the organization’s financial investments in the annual financial statements,” for example, bills of exchange of Sberbank of Russia used by organizations when making payments for goods sold, work performed, services rendered, with a repayment period of up to three months.
Note! By virtue of clause 20 of PBU 4/99 and the explanations of the financial department, information on funds in current accounts, foreign currency accounts and other funds should be allocated in separate items in the balance sheet (if the indicators are significant). However, if cash equivalents are a significant indicator, the accountant is obliged to highlight them in a separate line.
Accounts receivable, advances issued
Accounts receivable should be shown on the balance sheet less the amount of the provision for doubtful debts (if any). In other words, in order to correctly form the indicator for line 1230 of the balance sheet, you need to add up the balances of accounts receivable listed in accounts 62, 76 and other settlement accounts, and subtract the credit balance of account 63 “Provisions for doubtful debts” from the resulting amount.
Let us recall that the mandatory formation of such a reserve since 2011 has been enshrined in clause 70 of the Regulations on accounting and financial reporting in the Russian Federation (Approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n). However, if the organization’s debtors are disciplined (in terms of meeting payment deadlines) and reliable (that is, despite the delay, the organization has no doubts about repaying the debt) or have provided appropriate security, the organization does not have an obligation to make contributions to this reserve.
Note. The amount of the reserve must be determined separately for each doubtful debt depending on the financial condition(solvency) of the debtor and assessing the likelihood of repaying the debt in whole or in part. At the same time, the specific methodology (procedure) for such an assessment must be enshrined in the accounting policies of the organization.
Details of the significant indicators included in the group of items “Accounts receivable” (line 1230 of the balance sheet) are given in the Table. It shows that advances issued should be reflected in the balance sheet separately from the rest of the receivables. The Ministry of Finance also drew attention to this nuance in the Recommendations, emphasizing that such an obligation arises only if the indicator on the amount of advances issued to suppliers is significant.
Special mention should be made of advances issued in connection with the acquisition and creation of non-current assets. In 2011, the Ministry of Finance unexpectedly announced to everyone that when issuing advances and prepayments for work, services, etc. related to the construction of fixed assets, the repayment of the cost of which is carried out within a period exceeding 12 months, the amounts of advances issued and prepayments are reflected in balance sheet in section. I "Non-current assets" regardless of the timing of repayment by counterparties of obligations on advances issued to them (advance payment)(Letters dated January 24, 2011 N 07-02-18/01 and dated April 11, 2011 N 07-02-06/42). These recommendations were based on the liquidity principle enshrined in IFRS. However, this principle has not yet been established regulatory documents in Russian accounting. And by virtue of the same clause 20 of PBU 4/99, accounts receivable should be reflected in section. II “Current assets” of the balance sheet, and the accountant has no alternative. Supporters of this approach believe that the Ministry of Finance took these critical comments and that is why similar explanations were not included in the text of the Letter with recommendations for reporting for 2011. One can only hope that they will not appear in a fresh letter dedicated to the nuances of reporting for 2012.
Borrowed funds
To reflect them in the balance sheet form approved by the Ministry of Finance, there are two lines: 1410 (in section IV “Long-term liabilities”) and 1510 (in section V “Short-term liabilities”). However, it is incorrect to assume that the balance on account 67 “Settlements for long-term loans and borrowings” should clearly be indicated as part of long-term liabilities. The fact is that a loan (credit) obligation may contain both long-term and short-term parts, and these parts will constantly change as the payment deadlines approach. Therefore, the accountant needs to separate out the long-term and short-term parts of the debt based on the repayment terms of the loan. Amounts of loans and borrowings subject to repayment within 12 months after the reporting date are reflected in line 1510.
The same approach is applied to reflecting accrued interest in the balance sheet. If their amounts must be paid during 2013, we indicate them in section. V "Short-term liabilities", otherwise - reflected as part of long-term liabilities in section. IV balance. In this regard, the amounts of loans and borrowings can be classified as long-term liabilities, and accrued interest - as short-term debt.
Note! Clause 20 of PBU 4/99 obliges to separate the amounts of loans and borrowings in the balance sheet. Therefore, if the corresponding indicator is considered significant, the accountant must enter an additional line in the balance sheet to reflect it.
Let us explain what has been said in a specific situation.
Example 3 . LLC "Construction Technologies" as of December 31, 2012 has short-term debt on borrowed funds in the amount of 18,500 thousand rubles, including:
- loans in the amount of 10,000 thousand rubles;
- loans in the amount of 8,500 thousand rubles.
There is no accrued interest debt. The level of materiality determined in accordance with accounting policy in the amount of 5% of the total for the corresponding section of the balance sheet (in this case, section V “Short-term liabilities”), is equal to:
- option 1: 11,000 thousand rubles;
- option 2: 9000 thousand rubles;
- option 3: 8000 thousand rubles.
With option 1 information on borrowed funds as of December 31, 2012 will be presented in the balance sheet as one line. The balance fragment will look like this:
With option 2 information about borrowed funds as of the same date will be presented in the balance sheet more fully and the same fragment of the balance sheet will take the following form:
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Explanations |
Name |
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Borrowed funds |
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Including: |
With option 3 Essential indicators will be information about both loans and credits. Since they must be reflected separately in the balance sheet, it will be filled out like this:
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Explanations |
Name |
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Borrowed funds |
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Including: |
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Estimated liabilities
Information about estimated liabilities ah, as well as about borrowed funds, are presented in two sections of liabilities - IV “Long-term liabilities” and V “Short-term liabilities”. In accordance with PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets” (Approved by Order of the Ministry of Finance of Russia dated December 13, 2010 N 167n) and the Recommendations, the obligation to reflect an estimated liability arises:
- under obviously unprofitable contracts;
- in connection with participation in legal proceedings, if the organization has reason to believe that judgment will be decided against her and she can reasonably estimate the amount that the plaintiff will have to pay;
- By upcoming expenses to pay vacations to employees;
- in connection with upcoming payments to employees based on the results of the year or for length of service (if such payments are provided for by collective or employment contracts);
- due to the existence of warranty service obligations for products sold and work performed.
Let us remind you that all types of estimated liabilities are reflected in account 96, the credit balance of which forms the indicators of lines 1430 and 1540 (depending on the expected period of fulfillment of this obligation).
As part of accounts payable in the balance sheet, if indicators are available and their materiality, the following items should be highlighted (clause 20 of PBU 4/99):
- suppliers and contractors;
- bills payable;
- debt to subsidiaries and dependent companies;
- debt to the organization's personnel;
- debt to the budget and state extra-budgetary funds;
- debt to participants (founders) for payment of income;
- advances received;
- other creditors.
In this case, additional balance lines must be assigned codes 1521, 1522, 1523, etc.
"Simplified" balance
As a small business entity, a construction organization has the right to take advantage of the opportunity provided by Order of the Ministry of Finance of Russia N 66n to present a “simplified” balance sheet, which provides indicators only for groups of items (without detailing the items). Thus, the balance sheet for small businesses includes only eleven indicators (five lines in assets and six in liabilities).
Note. The accountant of a small enterprise does not have the obligation to enter additional lines into the balance sheet; it is enough to fill out those provided for in the approved form.
Fixed assets (including profitable investments in tangible assets (In the traditional balance sheet, as we noted above, there is a separate line to reflect the residual value of such assets)) and incomplete capital investments in fixed assets, the accountant must reflect on the line “Tangible non-current assets”.
The line “Intangible, financial and other non-current assets” provides information on the value of intangible assets, results of research and development, unfinished investments in intangible assets, research and development, deferred tax assets and long-term financial investments.
Inventories include materials, work in progress, goods and finished goods.
The line “Cash and cash equivalents” is intended to reflect data on the organization’s availability of money on hand and in current accounts, demand deposits, bills of exchange that serve as a means of settlement.
The indicator for the line “Financial and other current assets” assumes the inclusion of accounts receivable, VAT on acquired assets, short-term financial investments, and other current assets.
The simplified balance sheet liability contains the lines:
- “Capital and reserves” (authorized, additional, reserve capital, retained earnings (uncovered loss));
- "Long-term borrowed funds" (borrowed funds, including bank loans);
- “Other long-term liabilities” (deferred, estimated and other liabilities);
- "Short-term borrowed funds" (borrowed funds, including bank loans);
- "Accounts payable" (debt to suppliers and contractors, personnel, budget, funds);
- "Other current liabilities" (estimated and other liabilities).
Note. A small enterprise may not have deferred and estimated liabilities if its accounting policy stipulates that it does not apply PBU 18/02 “Accounting for calculations of corporate income tax” (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n) and PBU 8 /2010.
When completing a simplified balance sheet (as opposed to a traditional one), the accountant may have to spend a little more time coding the lines. Due to the fact that in a “small” balance sheet several dissimilar indicators can be included in one line, a special procedure for assigning codes is provided - the line code is indicated by the indicator that has the largest share in the enlarged indicator (clause 5 of Order of the Ministry of Finance of Russia N 66n). The necessary information for indicating the codes is available in Appendix 4 to this Order.
Example 4 . Stroyservis LLC as of December 31, 2012 has the following assets:
- residual value of fixed assets - 25,500 thousand rubles;
- cost of unfinished construction - 12,000 thousand rubles;
- cost of materials - 400 thousand rubles;
- cost of goods - 90 thousand rubles;
- funds in the current account - 500 thousand rubles;
- cash in the cash register - 2 thousand rubles;
- accounts receivable - 600 thousand rubles;
- VAT on purchased valuables - 50 thousand rubles.
Information on the availability of fixed assets and work in progress forms the indicator of the line “Tangible non-current assets”, which is assigned code 1150, established for fixed assets.
For stocks there is no code other than 1210.
For cash and cash equivalents, only one code has also been entered - 1250.
Accounts receivable and VAT on acquired assets are reflected in the line “Financial and other current assets”, the code of which is determined by the code set for “receivables”.
Therefore, the balance sheet asset will look like this:
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Explanations |
Name |
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2.1, 2.2, |
Material |
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Intangible, |
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Cash and |
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Financial and others |
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INFORMATION HAS NO VALUE OR IMPORTANCE
information flows, distribution and redistribution of information will never be successful. After all, selection and
Understanding communication as connections based on interests and values is of great practical importance. The activities of a manager who is only involved in dispatching information flows, distributing and redistributing information will never be successful. After all, selection and search for information are necessary, and for this you need to understand that people are connected by interests, not information. Information is effective when it is perceived in accordance with certain interests, when it is understood and accepted.
Be prepared to be wrong. The noise in these assessments is such that it does not matter how much information is involved in the process or how carefully the assessment is made. The value received is just an estimate. Thus, investors in such stocks will sometimes be largely wrong, and it would be unfair to judge them on individual valuations alone. Other times they will be largely right, and our best hope is that in time (as with our ally) the successes will outweigh the failures.
Many sales agents believe that their work almost entirely comes down to a policy of concessions in the area of prices. However, price itself is not decisive. This is just one element of VALUE. And value covers the entire complex of relationships between the final product and the process. The product must fit into a process, all elements of which are equally important. An intelligent sales agent has all the information about the consumer properties of the product, understands the goals and objectives of the company, knows the capabilities of the product, as well as the present and future potential of both companies - the seller and the buyer. He is interested in his clients' ability to generate and improve profits and demonstrates a willingness to meet their wishes. All of this is extremely important for establishing a relationship with the buyer.
Based on the above, we ask ourselves the question: what information on the attributes of an option is essential for a speculator, and what information is not of decisive importance for him. There is only one answer to this question from the perspective of a cybernetic approach to the algorithm for extracting the maximum possible (potential) profit - for a speculator, only current quotes of market prices of options (premiums) are important. All other information attributes of options are insignificant, and their value is determined only by the degree of their indirect influence on current and future quotes on the option price (premium) exchange.
Information communications, being an element of the social structure of society, are connected with its other structures - the way of organizing society, its material production, the production of spiritual values, etc. All social structures of society cannot function effectively without the timely receipt of documentary information. This specific role of information communications in the functioning and development of society allows us to define them as a special information infrastructure, in which the method of transmitting information is of decisive importance. And the method of transmission, i.e. information technology is a product of the material and spiritual culture of society, a characteristic of its level of development. Information technology includes the collection and accumulation of information, methods of storing, processing, searching in the information array, and organizing its use.
The first (technical) approach involves the use of computer technology. The amount of information in this case is measured by the number of alphanumeric characters contained in the message. This approach is acceptable as a solution to a technical problem associated with input, processing, storage and output of information. However, for the management process, it is not the number of characters in the message that is of paramount importance, but the importance and value (usefulness) of the transmitted information. The second and third approaches are designed to solve these problems.
Once a wave is completed, it is necessary to "compress" it (see Chapter 7), reducing its structure to a basic one, which will then be used to combine this and other compact waves into a larger configuration. At the same time, information about Motion Marks loses its value; the structure of individual segments of a compact wave is no longer important; only its basic structure matters. In the new graph, which covers a longer period of time than the original, only the basic structure of the compact figure remains to help decide how the compact segment fits into the larger series.
On the other hand, it may be that the method for obtaining the assessment is not able to provide the most accurate values for the property being measured. For example, a respondent has a detailed hierarchy of values, and to obtain information a scale with variations of answers is used: only very important and not at all important. As a rule, from the given set, all values are marked with answers that are very important, although in reality the respondent has a larger number of levels of importance.
In market conditions, the protection of trade secrets is of utmost importance. This does not apply to generally known information received through open channels, but to scientific, technical, commercial and other information that has real intellectual value.
To obtain comprehensive information about the progress of the plan and the achieved financial results, the detailing of certain balance sheet items is of great importance. This primarily applies to profit, which is presented in the balance sheet (in section I of liabilities) in balanced form, but is not sufficiently deciphered in a special form. In this case, a number of expenses and losses are attributed directly to the cost of production, although they represent losses. The balance sheet should separately reflect profits from core and other activities. In the consolidated balance sheets, it is necessary to present in expanded form the profits and losses of the enterprises. The reporting should expand the range of income and losses. Articles of material assets, production and calculations also require detailing. As part of material assets, it is advisable to highlight illiquid assets and excess materials that cannot be used in the enterprise.
As already discussed in this chapter, reference groups influence potential buyers not only through the provision of information, which these buyers perceive as “recommendations of specialists and professionals,” but also through a system of certain standards (life standards, values, attitudes, etc. .), which influence those people who already belong or dream of belonging to one or another specific reference group or simply identify themselves with this group. In certain situations, normative influence (as well as informational influence) has a strong influence on potential buyers. The regulatory impact is of particular importance when new products appear on the market. In many cases, the very fact of the appearance of a new product, which many do not yet own, turns out to be the main reason for making a purchase. In some cases, the normative influence of the reference group turns out to be significant when those goods appear on the market that, at the time of their appearance, are perceived as a major technical achievement (TVs, hand-held calculators, home computers, CD players, etc.).
Previously acquired D and 3-D data must be fully integrated with current 3-D data and geological and engineering control data. Integration with any existing geological survey is essential for interpretation. Sometimes seismic data alone does not provide the information needed to make drilling decisions, and only full integration with geological information and process control data can significantly add value to the study. The integrated approach also makes it possible to increase production from old fields.
Another tool we have at our disposal to evaluate a candidate's potential is to examine their past achievements through reference checks. But you'll have to talk to a complete stranger about this, so even if he speaks out completely frankly about the candidate, what he says won't mean much to you if you don't have at least some information about how he conducts business his company, and what values it is guided by. Moreover, although it is rare that recommendations contain outright untruths, they usually do not contain specific criticisms. Therefore, checking references is unlikely to relieve you of the need to get as much information as possible from the interview.
Speaking about the losses themselves, we should finally define the terms. The concept of loss itself has a much broader meaning than what is mentioned within the book. For example, from the statement of management guru Peter F. Drucker, the main task of business is survival, and the main principle of business economics is not obtaining maximum profits, but preventing losses, it follows that losses are business resources, usually time, money, information and other material and intangible assets, the use of which did not result in profit. For the purposes of this book, we will consider losses to be a narrower aspect of a trading company’s activities.
The second conclusion is the presence of a certain minimum of necessary information. Finding it is one of the management tasks. The amount of information should be sufficient, but not excessive. The volume and value of information must be optimal, and optimality must follow from the tasks solved by the subject of management. The information must be reliable. This has great implications for management. Reliability is ensured by the correctness of information, its undistorted nature during transmission, and the throughput of communication channels. Information should also be accessible and fairly cheap.
Distortion occurs because different people interpret the same information differently. Interpretation is the process by which messages are arranged in the mind according to certain semantic categories. A lower price will not only be perceived as an opportunity to get more value for a certain price, but will indicate lower quality. The correctness of interpretation may be affected by the presentation of information in the message. Information delivery scheme refers to the way information is presented to people. Levin and Gaeth had people taste ground beef and half were told it contained 70% meat and the other half that it contained 30% fat. Despite the fact that these two statements essentially mean the same thing, the portion of the sample that received the message in a positive direction (70% meat) reported a greater degree of taste satisfaction. The presentation of information is very important for advertising and commercial messages. Color is another important factor influencing interpretation. Blue and green are considered cool colors and evoke a feeling of calm. Red and yellow are seen as warm and cheerful. Black is perceived as an indicator of strength. The use of appropriate color in packaging design tends to influence the consumer's feelings towards a particular product. Packs of very strong cigarettes are usually black.
It would seem that nothing prevents managers from obtaining information about the general demographic and socio-economic characteristics of various market segments and, in accordance with them, planning product penetration into the market. But individuals and firms that are innovators in certain areas of activity are often completely inert in relation to other new products. A music lover dreams of purchasing the latest stereo system, but is indifferent and conservative in his clothes. A marketing manager must first of all get to know the innovators in his company's target markets, which requires answering the question of what value of a new product is most important to consumers. In business markets, priority is usually given to economic value. For example, new equipment that can significantly reduce labor costs will have the greatest value for consumers from industries whose products are highly labor-intensive, so there is a high probability that they will act as innovative buyers. The drug for cardiovascular diseases has the greatest value in specialized clinics, and family doctors in this case act as early adopters who rely on the advice of specialists. For individual consumers, product image plays an important role, and innovators are buyers with high incomes.
Conformity is another concept similar to validity. Does the concept provide an adequate explanation of the data that the theory purports to express? As the researcher codes, analyzes, and collects data, he continually tests ideas to assess the fit of the data, repeated until saturation. This happens automatically if grounded theory is applied correctly. The corresponding idea must take its place in the theory, having a certain weight. Applicability answers the question of whether the concept is responsible for how decisions are made about the underlying problem. For example, E. Lowe (1998) whether all the variables in a redesign are by default necessary to complete the process. Merger organizations have been found to restructure their business relationships by returning to the values with which they are most familiar and then applying systematic socialization processes aimed at securing approval. Significance is important because much of what is learned has very little meaning to those providing the information. This should be very meaningful to the people involved in the research process. For example, E. Lowe (1998) showed how, before a merger, organizations were very carefully researched to find out how the merger could be accomplished. But organizations did not understand the consequences of their
In other words, the subjective factor brought by the participants in the process (director, specialists, managers) when discussing a particular situation is of increased importance. Due to this, the results of the SWOT analysis are also filled with the philosophy of strategy, which, while present in the reasoning, does not fit into any cell of the matrix, but unites them into a single whole. The philosophy of strategy is usually directly related to the vision that formed the basis of the firm's mission. At the same time, there is no need to use powerful, expensive quantitative analysis systems and involve no less expensive experts who, having less knowledge of the specifics of a particular market and a particular enterprise, can, under time constraints and incomplete information, impose a suboptimal solution. But the value of any carefully calculated optimal solution, if it appears too late, becomes equal to zero.