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<h1 class="page-main-title__blue">Тест «Бухгалтерский учет 2026 - теория и практика»</h1>
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<img src="//cdn2.specialist.ru/Content/Image/Test/771.png" alt="Бухгалтерский учет 2026 - теория и практика" style="margin-left:10px;margin-right:10px" />
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Автор:<br />
<a href="/trainer/%d1%81%d0%b0%d0%bd%d0%ba">Санкина Екатерина Викторовна</a></p>
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<p>Тест предназначен для оценки Ваших базовых знаний бухгалтерского учета. Вопросы теста помогут Вам проанализировать как уровень своей теоретической подготовки, так и возможность оперативного принятия решения по практическим бухгалтерским вопросам. Задания теста соответствуют нормативной базе по бухгалтерскому учету и налогообложению по состоянию на 01.01.2026 г. Тестирование поможет Вам не только закрепить полученные знания, но и повысит Вашу уверенность в своих силах и знании, что очень пригодится при поступлении на работу в разговоре с работодателем или с менеджером по персоналу в агентстве.<br /><br /> Тест состоит из 20 вопросов. Для успешной сдачи теста Вам необходимо правильно ответить на 15 вопросов.<br /><br />Тест включает вопросы по следующим темам:</p>
<ol>
<li>Общие понятия бухгалтерского учета </li>
<li>Уставный капитал. Основные средства. Нематериальные активы</li>
<li>Материалы</li>
<li>Оплата труда</li>
<li>Производственные расходы и расходы на продажу</li>
<li>Реализация. Кредиты</li>
<li>Финансовый результат. Особенности исчисления НДС</li>
</ol>
<p>Представленные задания имеют разное назначение: общие (верно, неверно), решение проблемы, анализ ситуации.</p>
<p> </p>
<p>
<span style="color: #a41212"><strong>»</strong></span> <strong>Рекомендуемые курсы:</strong></p>
<ul class='defaultUl'><li><a href="/course/tbuh-i">Бухгалтерский учет 2026. Теория и практика</a></li></ul>
<a href="/SimpleReg/Registration?returnUrl=%2FTestRun%2F771&source_tc=%D0%A1%D0%98%D0%A1%D0%A2%D0%95%D0%A1%D0%A2">Тест доступен после регистрации</a>
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Статистика</h4>
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<div> Пользователей сдавало:</div>
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<div> Всего попыток:</div>
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<div> 60797</div>
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<div> Сданных тестов:</div>
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<div> 10880</div>
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<h3 style="display:none;">Поделитесь с друзьями!</h3>
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<a href="/">Главная</a> > <a href="/online-testing">Тесты</a> > <a href="/test/section/buhgalter">1C, Бухгалтерский учет, налогообложение, МСФО</a>
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<li title="Mastercard">
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</footer>
<script>
$(".js-footer-top-menu").on("click", function (e) {
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$(this).closest("h2").siblings(".js-footer-submenu").toggleClass("active");
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<style>
.callback-popup {
position: absolute;
top: -10000px;
width: 1px;
height: 1px;
overflow: hidden;
/*не display: none; иначе не применится маска на телефон*/
}
.callback-popup.active{
position: fixed;
top: 0;
left: 0;
bottom:0;
right: 0;
z-index: 1012;
width: auto;
height: auto;
overflow: visible;
}
.callback-popup.active .callback-popup-shadow{
position: fixed;
width: 100vw;
height: 100vh;
background: rgba(0, 0, 0 , .5);
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position: absolute;
top: 50%;
left: 50%;
transform: translate(-50%, -50%);
width: 98%;
max-width: 500px;
padding: 50px;
background: #fff;
border-radius: 20px;
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margin-bottom: 24px;
position: relative;
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display: block;
width: 100%;
border: 1px solid #EFF2F7;
height: 62px;
font-weight: 500;
font-size: 16px;
padding-left: 20px;
color: #1A1A1A;
border-radius: 15px;
background: #EFF2F7;
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display: block;
margin: 0 auto;
padding: 15px 20px;
font-weight: 600;
font-size: 18px;
color: #FFFFFF;
text-align: center;
background: #FF6505;
border: 1px solid #FF6505;
border-radius: 15px;
cursor: pointer;
width: 100%;
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.callback-popup-close{
position: absolute;
top: 10px;
right: 20px;
border: none;
background: transparent;
cursor: pointer;
font-size: 40px;
padding: 0;
line-height: 1;
}
.callback-popup-body h2{
color: #2E2E2E;
font-size: 40px;
font-weight: 600;
line-height: 1.2;
margin-bottom: 15px;
text-align: center;
}
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color: rgba(46, 46, 46, 0.70);
text-align: center;
font-size: 16px;
font-weight: 500;
line-height: 1.4;
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.callback-popup-body label{
display: block;
flex: 1;
font-weight: 500;
border-radius: 15px;
background: #EFF2F7;
padding: 20px;
font-size: 16px;
cursor: pointer;
text-align: center;
}
.callback-popup-body label:has(:checked) {
background: #002062;
color:#fff
}
.callback-loader {
display: none;
position: fixed;
top: 0;
left: 0;
bottom: 0;
right: 0;
background: rgba(255, 255, 255, .4);
z-index: 1013;
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.callback-loader.active {
display: block;
}
.flex-input-wrapper{
display: flex;
gap: 10px;
flex-wrap: wrap;
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padding-top: 10px;
color: rgba(46, 46, 46, 0.70);
text-align: center;
font-size: 14px;
font-weight: 500;
line-height: 1.4;
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font-size: 20px;
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@media (max-width: 500px){
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padding: 40px 20px;
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.callback-popup-body h2{
font-size: 32px;
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.callback-note{
font-size: 12px;
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font-size: 16px;
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}
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<script src="https://www.google.com/recaptcha/api.js" async></script>
<div class="callback-popup" id="callback-popup">
<div class="callback-popup-shadow js-callback-popup-close"></div>
<div class="callback-popup-body">
<button type="button" class="callback-popup-close js-callback-popup-close">×</button>
<div class="callback-text-block">
<h2 class="callback-popup-header">
Обратный звонок
</h2>
<p>
Оставьте свои данные ниже и наш менеджер свяжется с вами в рабочее время!
</p>
</div>
<form action="/profileu/backall" method="post" id="callback-form">
<div class="input-wrapper">
<input type="text" name="fio" placeholder="ФИО" required/>
</div>
<div class="input-wrapper js-phone-mask">
<input type="text" name="phone" placeholder="Телефон" required/>
</div>
<div class="input-wrapper">
<div class="flex-input-wrapper">
<label>
<input class="visually-hidden" type="radio" name="type" value="fiz" id="callFiz" checked/>
Физ.лицо
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<label>
<input class="visually-hidden" type="radio" name="type" value="org" id="callOrg"/>
Юр.лицо
</label>
</div>
</div>
<div class="send-form-button-wrapper">
<button class="send-form-button js-send-button">Отправить</button>
</div>
</form>
<p class="callback-note">
Нажимая на кнопку, вы соглашаетесь с политикой конфиденциальности
</p>
</div>
</div>
<div class="callback-popup" id="callback-after-send-popup">
<div class="callback-popup-shadow js-callback-after-send-popup-close"></div>
<div class="callback-popup-body">
<button type="button" class="callback-popup-close js-callback-after-send-popup-close">×</button>
<h2 class="after-send-text">Спасибо за обращение! Ваш менеджер свяжется с вами в рабочее время.</h2>
</div>
</div>
<div class="callback-loader"></div>
<script>
$(document).ready(function () {
grecaptcha.ready(function () {
$('#callback-form').on('submit', function (e) {
debugger;
e.preventDefault();
var form = this;
grecaptcha.execute('6LfcR_UrAAAAAGwysdwCgeHi8EAoV2ow_QPKVAhv', { action: 'callback' })
.then(function (token) {
$('#callback-form').append(
$('<input>').attr({
type: 'hidden',
name: 'g-recaptcha-response',
value: token
})
);
$.ajax({
url: '/profileu/backall',
type: 'POST',
data: $(form).serialize(),
success: function (response) {
if (response == 'ok') {
form.reset();
$(form).find(".js-send-button").show();
/*не hide() иначе не применится маска на телефон*/
$("#callback-popup").removeClass("active");
$(".callback-loader").removeClass("active");
$("#callback-after-send-popup").addClass("active");
}
else {
$(form).find(".js-send-button").show();
$(".callback-loader").removeClass("active");
alert(response);
}
}
});
})
.catch(function (error) {
console.error('reCAPTCHA error:', error);
alert('Ошибка проверки безопасности.');
});
});
});
});
$(".js-callback-popup-close").on("click", () => {
/*не hide() иначе не применится маска на телефон*/
$("#callback-popup").removeClass("active");
$("#callback-form")[0].reset();
})
$(".js-callback-after-send-popup-close").on("click", () => {
$("#callback-after-send-popup").removeClass("active");
})
</script>
<script>
if ($.cookie('TestResultSave') != null) {
var jsDataT = $.cookie('TestResultSave');
var testResultUrlT = $.cookie('TestResultUrlSave');
var testResultPostUrlT = $.cookie('TestResultPostUrlSave');
$.cookie('TestResultSave', null, { path: '/' });
$.cookie('TestResultUrlSave', null, { path: '/' });
$.cookie('TestResultPostUrlSave', null, { path: '/' });
$.ajax({
url: testResultPostUrlT,
data: jsDataT,
contentType: "application/json; charset=utf-8",
success: function (mydata) {
window.onbeforeunload = null;
window.location = testResultUrlT;
},
type: "POST",
datatype: "json"
});
}
</script>
</body>
</html>