The article is devoted to an essential problem of methodology of Russian as a foreign language: the problem of developing test materials in the Russian language aimed at testing not only communication knowledge but also lingvo-cross-cultural and ethnocultural knowledge. The need for tasks revealing an understanding of "cultural sense" of the text being read or perceived by the ear is explained by the fact that the understanding of the in-depth of the Russian text by students is impossible without understanding the mental code that is embedded in each text. Thus, one of the criteria for the selection of didactic material for the tasks in the test form is its "fullness of cultural sense." Accordingly, such teaching materials should be analyzed in a special way. In this paper, the authors propose including the tasks-questions focused on understanding the factual information of the text, as well as the tasks aimed at checking the lingvo-cross-cultural and ethnocultural knowledge of the text while analyzing texts selected for “Listening” and “Reading” subtests. This analysis is carried out in two stages: first, we identify the factual knowledge, and then formulate the tasks which reveal the depth of understanding of the cultural text code. The proposed approach to the formulation of tasks allows (even at the elementary level of studying the Russian language) to check the degree of understanding by the student the culture of the Russian language, because it is often impossible to understand the Russian text without understanding its "cultural meanings."