UEH Tổng hợp 11 chương trắc nghiệm lms kế toán quốc tế 1. Tổng hợp rất nhiều đề LMS của môn. Môn này học cần luyện tập làm trắc nghiệm nhiều trước. Đề thi khá sát với những gì được học và ôn qua các file trắc nghiệm mình đăng tải.
31191027031 - D Nhà c Đ Các khố h ọc tơi T.K.THOA (11.10 - 29.11.2021) B đầu vào lúc State ết thúc lúc Thời gian thực Đ iể m K Câu H ỏi Th Khoa K ế toán ươ B ng Thị Lan Ph ươ ng ộ môn Kế tốn tài KẾ TỐN QUỐC TẾ 1- DH45KI003- GV Topic - Conceptual Framework Quizzes - Topic ứ năm, 14 Tháng mười 2021, 11:02 PM Finished Th ứ năm, 14 Tháng mười 2021, 11:14 PM 11 phút 45 giây 10,00 out of 10,00 (100%) Hoàn thành Đạ đ ể t i m 1,00 1,00 Which of the following measurement base(s) should be used by an entity according to the conceptual framework for nancial reporting? Select one: a Historical cost b Current cost c Any of the above d Present value Câu H ỏi Đạ đ ể Hoàn thành t i m 1,00 1,00 Which of the following statements in relation to income is true? Revenue gain thuộc income: a particular type of increase in economic benefits that arises in the course of ordinary activities in the form of inflows or enhancements of assets or decreases in liabilities and results in an increase in equity Select one: a Gains and revenue are di erent in nature and therefore are recognised as separate elements of the nancial statements per the conceptual framework b Gains are normally reported separately from revenue in the Statement of pro comprehensive income due to the di c The conceptual framework de increase in equity t or loss and other erent probabilities attached to that type of income nes income as an increase in economic bene ts which results in an định nghĩa revenue, nma cx thiếu d The conceptual framework requires that all items of income are reported on a net basis Câu H ỏi Hoàn thành Comparability is identi Đạ đ ể t i accrual m 1,00 1,00 ed as an enhancing qualitative characteristic in the IASB's Conceptual Framework for Financial Reporting Which of the following does NOT improve comparability? Select one: a Restating the nancial statements of previous years when there has been a change of accounting policy b Applying an entity's current accounting policy to a transaction which an entity has not engaged in before c Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and reliable information d Disclosing discontinued operations in Câu H ỏi Hoàn thành Đạ đ ể t i nancial statements m 1,00 1,00 Which one of the following would be classi ed as a liability? Select one: a Dexter's business manufactures a product under licence In 12 months' time the licence expires and Dexter will have to pay $50,000 for it to be renewed b Carter has estimated the tax charge on its pro ts for the year just ended as $165,000 c Reckless purchased an investment months ago for $120,000 The market for these investments has now fallen and Reckless's investment is valued at $90,000 d Expansion is planning to invest in new machinery and has been quoted a price of $570,000 Câu H ỏi Hoàn thành Đạ đ ể t i m 1,00 1,00 Which of the following statements is incorrect in relation to the recognition criteria for elements of the nancial statements? Select one: a Assets are recognised when it is probable that future economic bene ts will ow to the entity and the asset has a cost or value that can be measured reliably b Liabilities are recognised when it is probable that an out bene ow of resources embodying economic ts will result from the settlement of a present obligation and the amount at which settlement will take place can be measured reliably c Because equity is the arithmetic di erence between assets and liabilities, a separate recognition criteria for equity is not needed in the conceptual framework d Income is recognised when an increase in future economic bene ts related to a decrease in an asset or an increase in a liability that has arisen can be measured reliably Câu H ỏi Hoàn thành Đạ đ ể t i m 1,00 1,00 Which of the following is a possible advantage of a rules-based system of Select one: a It encourages the exercise of professional judgement b It ensures that no standards c It o ict with each other ers accountants more protection in the event of litigation d It prevents a re- ghting approach to the formulation of standards nancial reporting? Câu H ỏi Hoàn thành The conceptual framework for (i) Comparability;(ii) Veri Đạ đ ể t i m 1,00 1,00 nancial reporting lists the qualitative characteristics of nancial statements ability;(iii) Timeliness;(iv) Understandability;(v) Relevance;(vi) Faithful representation Which two of the above are not included in the enhancing qualitative characteristics listed by the conceptual framework? Select one: a (ii) and (v) b (i) and (vii) c (v) and (vi) d (iv) and (v) Câu H ỏi Income is recognised when an increase in future economic beneêts related to a decrease in an asset or an increase in a liability that has arisen can be measured reliably Hoàn thành Đạ đ ể t i m 1,00 1,00 Which of the following accounting treatments correctly applies the principle of faithful representation? Select one: a Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) nance b Reporting a transaction based on its legal status rather than its economic substance c Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability) d Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group Câu H ỏi Hoàn thành Đạ đ ể t i m 1,00 1,00 Which of the bodies listed below is responsible for revewing International Accounting Standards and issuing guidance on their application? Select one: a IFRS Advisory Council b IFRS Intepretation Committee c IFRS Foundation d International Accounting Standards Board Câu H ỏi 10 Hoàn thành Đạ đ ể t i m 1,00 1,00 Which of the following best describes the role of the IFRS Advisory Coucil? Select one: a To select the members of the IASB IFRS foundation b To prepare intepretations of International Accounting Standards IFRS Interpretation Committee c To promote the use of International Accounting Standards amongst its members d To provide the IASB with the views of its members on standard setting projects ◄ Nộp tập topic vd1-b1 ► Chuy ển tới IASB ễn Trần Khánh Như 31191020310 - Nguy Nhà c ọc tơi Các khố h KTQTE1-K45-KIC01-S3-NXH Topic Presentation of Financial Statement Quizzes - Topic (IAS 1) đầu vào lúc B State ết thúc lúc Thời gian thực Điểm K ỏi Câu H ứ hai, 29 Tháng mười 2021, 4:19 PM Th Finished ứ hai, 29 Tháng mười 2021, 4:21 PM Th phút giây 10,00 out of 10,00 (100%) Hoàn thành Đạ đ ể t i m 1,00 1,00 The example of a current liability is Select one: non a Trade payable with payment deferred beyond year vi phạm giao ước b Long-term loan that became payable due to breach of covenants The bank does NOT require immediate repayment and agrees with the original repayment schedule c Provision for warranty repairs within the second year of guarantee after sale d Deferred tax liability ỏi Câu H Hoàn thành non Đạ đ ể t i m 1,00 1,00 IAS permits to present expenses in the statement of pro classi non cation Select one: a By segment and by nature b By function and by nature c By segment and by function d By segment and by operations t or loss and other comprehensive income in the ỏi Câu H Đạ đ ể Hoàn thành t i m 1,00 1,00 Which of the following companies is a going concern? Select one: a A bank su bảo lãnh ers in the mortgage crash and a state refuses to bail it out b A trading company is in serious liquidity problems and a court granted an order to repay debt of CU 000 000 to a creditor immediately The company must sell its assets in order to settle this liability c State-owned company runs out of cash and is not able to repay its liabilities and salaries on time According to applicable laws, the state must provide a low-interest loan to this company d Oil and gas company operating in Egypt has just received a court order to close the factory and stop all lệnh án operations in Egypt within year ỏi Câu H Đạ đ ể Hoàn thành t i m 1,00 1,00 Dividends paid to ordinary shareholders shall be presented: Select one: a In the statement of changes in equity as a decrease in equity b In the statement of pro t or loss as other operating expense c In the statement of other comprehensive income as a decrease in equity d In the statement of pro ỏi Câu H t or loss as a Hoàn thành Đạ đ ể t i nancial expense m 1,00 1,00 What components shall a complete set of nancial statements include? Select one: a Statement of nancial position, statement of other comprehensive income, statement of changes in equity, statement of cash b Statement of ows, directors report nancial position, income statement, statement of changes in equity, statement of cash ows, accounting policies and notes, annual report c Statement of nancial position, statement of comprehensive income, statement of changes in equity, statement of cash d Statement of ows, annual report nancial position, statement of pro of changes in equity, statement of cash t or loss and other comprehensive income, statement ows, accounting policies and notes ỏi Câu H Hoàn thành Đạ đ ể t i m 1,00 1,00 A company presented its expenses in the pro t or loss as follows: cost of sales, administrative expenses, marketing expenses, distribution expenses and other expenses This presentation is: Select one: a By function b By nature c By operations d By segment ỏi Câu H Hoàn thành Đạ đ ể t i m 1,00 1,00 The example of a non-current asset is: Select one: a Government bond repayable in months b Deferred tax asset c Inventories with long production and completion times d Trade receivable ỏi Câu H Hoàn thành Đạ đ ể t i m 1,00 1,00 A manufacturing company recognized a valuation provision to inventories due to their obsolescence Does IAS allow o setting inventory valuation provision against inventory balance in the statement of nancial position: Select one: a No, because IAS does not permit o setting of assets and liabilities unless is it allowed by another standard b Yes, because in this case, o setting leads to better understanding of the users c Yes, because IAS speci cally says that this situation is not o setting d No, because IAS states that assets and liabilities shall not be o set nancial statements by their ỏi Câu H Đạ đ ể Hoàn thành t i m 1,00 1,00 The example of a current asset is: Select one: a Deferred tax asset b Trade receivable with payment deferred beyond year c Inventories with quick turnover d Available-for-sale ỏi 10 Câu H What identi nancial assets Hoàn thành Đạ đ ể t i m 1,00 1,00 cation information does NOT need to be presented on the face of the nancial statements Select one: a Whether the nancial statements are individual or group b The presentation currency and the level of rounding c Date of the end of the reporting period or the period covered by the set of d Date of preparation of the ◄ Topic 6- Exercises ển tới Chuy Topic - Lecture Note - ppt ► nancial statements nancial statements or notes ễn Thị Thu Mai 31191025692 - Nguy Nhà c ọc tơi Các khố h Conceptual Framework đầu vào lúc B State ết thúc lúc Thời gian thực Điểm Điểm K ỏi Câu H ế tốn Khoa K ộ mơn Kế tốn tài B KTQTE1-K45-KIC01-S3-NXH ứ sáu, 15 Tháng mười 2021, 4:29 PM Th Finished ứ sáu, 15 Tháng mười 2021, 4:33 PM Th phút 26 giây 20,00/20,00 10,00 out of 10,00 (100%) Hoàn thành Đạ đ ể t i m 1,00 1,00 nancial statements under what qualitative characteristic of accounting information? a Timeliness b Consistency ability d Comparability ỏi Câu H Topic - Quizzes - Topic Changing the method of inventory valuation should be reported in the c Veri Hoàn thành Which of the following is not Đạ đ ể t i m 1,00 1,00 true concerning a conceptual framework in accounting? a It should be a basis for standard-setting b It should allow practical problems to be solved more quickly by reference to it c It should be based on fundamental truths that are derived from the laws of nature d All of these answers are correct ỏi 16 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 The general rule is that the transaction price should be allocated to the performance obligations based on the relative standalone selling prices An exception occurs when the contract includes variable consideration Select one: True False The correct answer is 'True' ỏi 17 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Camey Construction enters into a long-term the xed price contract to build an o ce building for $5,000,000 In rst year of the contract Camey incurs $1,400,000 of cost and the engineers determined that the remaining costs to complete the project are $2,500,000 Camey billed $4,000,000 and collected $1,000,000 in year Refer to Camey Construction How much gross pro t should Camey recognize in Year assuming the use of the percentage of completion method? (Round any intermediary percentages to the nearest hundredth percent, and round your nal answer to the nearest whole dollar.) Select one: A $525,000 B $2,600,000 C $394,900 $394,900 is the gross pro t to be recognized The percentage of completion percentage is $1,400,000/$3,900,000 = 0.359 Total Gross Pro t = $5,000,000 - $3,900,000 =$1,100,000 Gross Pro t Recognized in Year = $1,100,000 × 0.359 = $394,900 D $1,400,000 $394,900 is the gross pro = 0.359 Total Gross Pro t to be recognized The percentage of completion percentage is $1,400,000/$3,900,000 t = $5,000,000 - $3,900,000 =$1,100,000 Gross Pro t Recognized in Year = $1,100,000 × 0.359 = $394,900 $394,900 is the gross pro = 0.359 Total Gross Pro t to be recognized The percentage of completion percentage is $1,400,000/$3,900,000 t = $5,000,000 - $3,900,000 =$1,100,000 Gross Pro 0.359 = $394,900 The correct answer is: $394,900 t Recognized in Year = $1,100,000 × ỏi 18 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 An example of a good transferred over time is a Select one: A soft drink B suit C magazine subscription D refrigerator The correct answer is: magazine subscription ỏi 19 Câu H Sai Đạ đ ể t i m 0,00 1,00 Jones Corporation enters into a contract with Warner Video to add their programs to Jones' network Warner will pay Jones an upfront xed fee of $250,000 for 12 months of access, and will also pay a $100,000 bonus if Jones' users access Warner Video for at least 10,000 hours during the 12 month period Jones estimates that it has a 60% chance of earning the $100,000 bonus Ignore any constraints on variable consideration Refer to Jones Corporation Using the expected-value approach, the transaction price would be Select one: A $250,000 B $350,000 C $150,000 D $310,000 $310,000 = $250,000 + ($100,000 × 0.6) The correct answer is: $310,000 ỏi 20 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Derby Company sells season passes to its entertainment center The passes sell for $125 each and are good for one year On January 1, Derby sells 4,800 passes and received cash What journal entry should Derby Company make on January 31st assuming adjusting entries are made monthly? Select one: A Debit Ticket Revenue; Credit Unearned Revenue B Debit Cash; Credit Unearned Revenue C Debit Unearned Revenue; Credit Cash D Debit Unearned Revenue; Credit Ticket Revenue The correct answer is: Debit Unearned Revenue; Credit Ticket Revenue ◄ Tài liệu chuẩn mực "Doanh thu từ hợp đồng với khách hàng" ển tới Chuy giảng IFRS 15 "Doanh thu từ hợp đồng với khách hàng" ► Tóm t ần Kim Nguyên 31171022165 - Tr Nhà c ọc tơi Các khố h ế tốn Khoa K ộ mơn Kế tốn quản trị B 2031ACC50705501 ủ đề 10 ch ểm Bài ki ủ đề "Doanh thu từ hợp đồng với khách hàng" tra ch đầu vào lúc B State ết thúc lúc Thời gian thực Điểm K ỏi Câu H Sai ứ năm, 16 Tháng bảy 2020, 11:01 PM Th Finished ứ năm, 16 Tháng bảy 2020, 11:31 PM Th 30 phút 17,00 out of 20,00 (85%) Đạ đ ể t i m 0,00 1,00 Greenwell Farm Equipment sells a tractor to Farmer for $40,000 on January 1, 2019 The tractor is delivered that day Greenwell agrees that the Farmer may delay the payment for years The market rate of interest is 8% Refer to Greenwell Farms How much interest revenue will Greenwell report on January 1, 2019? Select one: A $3,200 B $36,800 C $0.00 D $43,200 The correct answer is: $0.00 ỏi Câu H Đ úng Đạ đ ể t i m 1,00 1,00 U.S GAAP sets a higher threshold for the assessment of collectibility of consideration from a contract than IFRS Select one: True False The correct answer is 'True' ỏi Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Derby Company sells season passes to its entertainment center The passes sell for $135 each and are good for the year On January 1, Derby sells 5,400 passes and received cash The amount of revenue to be recognized each month is Select one: A $60,750 $60,750 = (5,400 × $135) × 1/12 B $72,900 C $729,000 D $81,000 $60,750 = (5,400 × $135) × 1/12 $60,750 = (5,400 × $135) × 1/12 The correct answer is: $60,750 ỏi Câu H Đ úng Đạ đ ể t i m 1,00 1,00 For information to be relevant it should have predictive value which is a primary reason to use the completed-contract method Select one: True False The correct answer is 'False' ỏi Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Two methods used to account for revenue recognition for long term contracts are the percentage-ofcompletion method and the Select one: A installment sales method B cost recovery method C completed-contract method D sales method The correct answer is: completed-contract method ỏi Câu H Đ úng Đạ đ ể t i m 1,00 1,00 IT Technology enters into a contract with the federal government to create a system for the price of $8 million IT receives $3 million when the contract is signed and the other $5 million upon completion of the project The government maintains control of the system during the creation process IT estimates that 15,000 labor hours will be required to complete the product During the current year 7,000 labor hours are used and during the following year, the remaining 8,000 hours were used What is the journal entry at inception of the project? Select one: A Debit to Cash; Government Contracts B Debit to Cash; Credit to Accounts Receivable C Debit to Cash; Credit to Unearned Revenue D Debit to Cash; Credit to Sales Revenue The correct answer is: Debit to Cash; Credit to Unearned Revenue ỏi Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Shady Equipment sells a truck to Fred for $160,000 on January 1, 2016 Payment of $160,000 is received is received on January 1, 2016, and interest is incurred over two years The truck is delivered two years later The market rate of interest is 9% Refer to Shady Equipment How much interest expense will Shady report over the term of the contract? (Do not round intermediary calculations, and round your nal answer to the nearest whole number.) Select one: A $47,205 B $30,096 $30,096 = Year $160,000 × 9% = $14,400 + year ($160,000 + $14,400) × 9% C $160,000 D $14,400 $30,096 = Year $160,000 × 9% = $14,400 + year ($160,000 + $14,400) × 9% $30,096 = Year $160,000 × 9% = $14,400 + year ($160,000 + $14,400) × 9% The correct answer is: $30,096 ỏi Câu H Đ Đạ đ ể úng t i m 1,00 1,00 Camey Construction enters into a long-term the xed price contract to build an o ce building for $5,000,000 In rst year of the contract Camey incurs $1,400,000 of cost and the engineers determined that the remaining costs to complete the project are $2,500,000 Camey billed $4,000,000 and collected $1,000,000 in year Refer to Camey Construction How much gross pro t should Camey recognize in Year assuming the use of the percentage of completion method? (Round any intermediary percentages to the nearest hundredth percent, and round your nal answer to the nearest whole dollar.) Select one: A $525,000 B $2,600,000 C $1,400,000 D $394,900 $394,900 is the gross pro t to be recognized The percentage of completion percentage is $1,400,000/$3,900,000 = 0.359 Total Gross Pro t = $5,000,000 - $3,900,000 =$1,100,000 Gross Pro t Recognized in Year = $1,100,000 × 0.359 = $394,900 $394,900 is the gross pro = 0.359 Total Gross Pro t to be recognized The percentage of completion percentage is $1,400,000/$3,900,000 t = $5,000,000 - $3,900,000 =$1,100,000 Gross Pro t Recognized in Year = $1,100,000 × 0.359 = $394,900 $394,900 is the gross pro = 0.359 Total Gross Pro t to be recognized The percentage of completion percentage is $1,400,000/$3,900,000 t = $5,000,000 - $3,900,000 =$1,100,000 Gross Pro 0.359 = $394,900 The correct answer is: $394,900 t Recognized in Year = $1,100,000 × ỏi Câu H Đ úng Đạ đ ể t i m 1,00 1,00 The expected-value approach for revenue recognition is appropriate when variable consideration is included in the contract Select one: True False The correct answer is 'True' ỏi 10 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 A performance obligation is a promise to transfer a good or service that is Select one: A indistinguishable B distinct C nondescript D available The correct answer is: distinct ỏi 11 Câu H The Đ úng Đạ đ ể t i m 1,00 1,00 nal step in the revenue recognition process is the allocation of the transaction price to the performance obligation Select one: True False The correct answer is 'False' ỏi 12 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 The method of reporting gross pro t for long term contracts that does a better job of providing relevant information on the income statement is the Select one: A percentage-of-completion method B completed-contract-method C cost recovery method D installment sales method The correct answer is: percentage-of-completion method ỏi 13 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Derby Company sells season passes to its entertainment center The passes sell for $85 each and are good for the year On January 1, Derby sells 3,000 passes and received cash The amount of revenue to be recognized on January is Select one: A $255,000 B $0 C $21,250 D $127,500 The correct answer is: $0 ỏi 14 Câu H IFRS de Đ úng Đạ đ ể t i m 1,00 1,00 nes the probable collection from a credit sale as Select one: A likely to be collected B at least a 50% probability of being collected C more likely than not to be collected D at least a 45% probability of being collected The correct answer is: more likely than not to be collected ỏi 15 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Goods and services may be transferred to a customer over time or at a point in time Select one: True False The correct answer is 'True' ỏi 16 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 Companies may use the completed-contract method only if the contract Select one: A does not meet criteria for installment sales method B does not meet criteria for percentage-of-completion method C exceeds ve years D is for less than two years The correct answer is: does not meet criteria for percentage-of-completion method ỏi 17 Câu H Sai Đạ đ ể t i m 0,00 1,00 Gray Uniforms is a wholesaler who sells school uniforms to retailers On August 1, Gray contracts with Excel School Uniforms to sell 2,000 uniforms to Excel to be delivered September The contract price is set at $300 each The contract provides for a 10% volume discount if sales exceed 3,000 uniforms The probability of sales exceeding 3,000 uniforms is expected to be 71% Using the most-likely-amount approach, the consideration is estimated to be Select one: A $426,000 B $540,000 C $639,000 D $813,000 $540,000 = 2,000 × $300 × (1-.1) The correct answer is: $540,000 ỏi 18 Câu H Sai Đạ đ ể t i m 0,00 1,00 Billings in excess of costs and recognized pro Select one: A revenue B equity C liability D asset The correct answer is: liability ts are carried on the balance sheet as a(n) ỏi 19 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 An automotive manufacturer, A-2 Auto, provides maintenance services to Mako In exchange, A-2 Auto received 600 shares of Mako's no-par common stock Mako's common stock is currently trading on the open market for $29 per share The standalone value of the maintenance provided was $20,200 What is the transaction price of this contract? Select one: A $20,200 B $19,200 C $17,400 $17,400 = 600 shares × $29 D Cannot be determined from the information given $17,400 = 600 shares × $29 $17,400 = 600 shares × $29 The correct answer is: $17,400 ỏi 20 Câu H Đ úng Đạ đ ể t i m 1,00 1,00 The amount of consideration that an entity expects to be entitled to as a result of providing goods or services to a customer is the Select one: A variable consideration B transaction price C expected value D performance obligation The correct answer is: transaction price ◄ Tài liệu chuẩn mực "Doanh thu từ hợp đồng với khách hàng" ển tới Chuy giảng IFRS 15 "Doanh thu từ hợp đồng với khách hàng" ► Tóm t g g ợp g g