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UEH rắc nghiệm kế toán quốc tế 2 thầy Thiện. Tổng hợp câu hỏi các chương LMS. 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.
Bài kiểm tra kỳ online: Attempt review 6/10/21, 09:15 31181023135 - Võ Trung Hậu ! Nhà " Các khố học tơi " Khoa Kế tốn " Bộ mơn Kế tốn quản trị " KTQTE2-KIC01K44-THT " Ngày - Inclass: " Bài kiểm tra kỳ online Bắt đầu vào lúc Chủ nhật, 28 Tháng ba 2021, 7:01 PM State Finished Kết thúc lúc Thời gian thực Chủ nhật, 28 Tháng ba 2021, 8:30 PM 28 phút Điểm 76,50 tối đa of 100,00 Câu Hỏi Đúng Đạt điểm 2,00 2,00 A company's pro!t after tax for the year to 30 June 2014 was £1m The company's issued share capital at July 2013 consisted of 2,400,000 ordinary shares of 50p each A further 300,000 shares were issued at full market price on September 2013 Basic EPS for the year is: Select one: a 75.5p b 39.2p c 78.4p d 37.7p The correct answer is: 37.7p https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi 6/10/21, 09:15 Đúng Đạt điểm 2,00 2,00 Which of the following makes de"ered income tax increasing? Select one: a A taxable temporal di"erence b A permanent di"erence c A temporal di"erence d A deductible temporal di"erence The correct answer is: A taxable temporal di"erence Câu Hỏi Sai Đạt điểm 0,00 2,00 BC has 3,000,000 $1 ordinary shares in issue on Feb 20x4 On May 20x4 the company issued convertible bonds for cash If converted in years’ time, the debt would result in an increase of 1,250,000 ordinary shares The liability element of the bonds is $895,000 and the e"ective interest rate is 6.5% Income tax is charged at 30% Calculate the adjustment to earnings needed to measure diluted EPS for the year ended 31 Jan 20x5? Select one: a Decrease of 30,542 b Increase of 43,631 c Decrease of 43,631 d Increase of 30,542 The correct answer is: Increase of 30,542 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 An entity has revalued its property and has recognized the increase in the revaluation reserve in its !nancial statements The carrying value of the property was $8 million, and the revalued amount was $10 million Tax base of the property was $6 million In the country, the tax rate is applicable to pro!ts is 35% and the tax rate is applicable to gain on sale of property is 30% Where will the deferred tax be recognized and at what amount? Select one: a Deferred tax liability $600,000 b Deferred tax liability $1.2 million c Deferred tax liability $1.4 million d Deferred tax asset $700,000 The correct answer is: Deferred tax liability $1.2 million Câu Hỏi Đúng Đạt điểm 2,00 2,00 Which of the following assets is not a !nancial asset? Select one: a A contract that may or will be settled in the entity’s own equity instrument and is not classi!ed as an equity instrument of the entity b Prepaid expenses c Loans receivable d An equity instrument of another entity The correct answer is: Prepaid expenses https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 S Ltd has a product warranty liability amounting to $10,000 The product warranty costs are not tax deductible until paid out to customers The company tax rate is 30% The company has: Select one: a a future deductible amount of $0 b a taxable temporary di"erence of $10,000 c a deductible temporary di"erence of $10,000 d a tax base of $10,000 The correct answer is: a deductible temporary di"erence of $10,000 Câu Hỏi Đúng Đạt điểm 2,00 2,00 How should a !nancial instrument be classi!ed if the issuer of the instrument is bearing the residual risk associated with holding equity? Select one: a Equity instrument b Debt instrument c Put option d Call option The correct answer is: Equity instrument https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 During its !nancial year ended 31 January 20x6, T issued share options to several of its senior employees The options vest immediately upon issue Which one of the following describes the accounting entry that is required to recognize the options? Select one: a DEBIT the statement of changes in equity & CREDIT liabilities b DEBIT the statement of changes in equity & CREDIT equity c DEBIT pro!t or loss & CREDIT equity d DEBIT pro!t or loss & CREDIT liabilities The correct answer is: DEBIT pro!t or loss & CREDIT equity Câu Hỏi Đúng Đạt điểm 2,00 2,00 J Ltd has a depreciable asset that cost $300,000 at the beginning of Year It has a useful life of years and zero residual value The company depreciates the asset on a straight-line basis for accounting purposes but for tax purposes claims a depreciation allowance calculated on the reducing-balance basis at a rate of 25% The company tax rate is 30% At the end of year 2, J Ltd will show: Select one: a neither a DTA nor a DTL b a DTL of $11,250 c a DTL of $3,375 d a DTA of $3,375 The correct answer is: a DTL of $3,375 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi 10 Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 The tax base of an asset is de!ned by international standard IAS12 as the amount which is attributable to that asset for tax purposes If the tax base of an asset is less than its carrying amount, this is evidence of? Select one: a A taxable permanent di"erence b A deductible temporary di"erence c A taxable temporary di"erence d A deductible permanent di"erence The correct answer is: A taxable temporary di"erence Câu Hỏi 11 Sai Đạt điểm 0,00 2,00 Which of the following statements in relation to disclosures required under IFRS is not correct? Select one: a Information about share-based payment arrangements that are substantially the same may be aggregated b The number and weighted average exercise price of share options outstanding at the beginning and end of each period must be disclosed c The total expense arising from share-based payment transactions in which the services quali!ed for recognition as an asset must be disclosed d Option pricing models used in valuing share options must be identi!ed The correct answer is: The total expense arising from share-based payment transactions in which the services quali!ed for recognition as an asset must be disclosed https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi 12 Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 An entity issues shares as consideration for the purchase of inventory The shares were issued on January 1, 20x4 The inventory is eventually sold on December 31, 20x5 The value of the inventory on January 1, 20x4, was £3 million This value was unchanged up to the date of sale The sale proceeds were £5 million The shares issued have a market value of £3.2 million on 1/1/20x4 Which of the following statements correctly describes the accounting treatments of this share-based payment transaction? Select one: a Equity is increased by £3 million; inventory is increased by £3 million; the inventory value is expensed on sale on December 31, 20x5 b Equity is increased by £3.2 million; inventory is increased by £3.2 million; the inventory value is expensed over the two years to December 31, 20x5 c Equity is increased by £3 million; inventory is increased by £3 million; the inventory value is expensed over the two years to December 31, 20x5 d Equity is increased by £3.2 million; inventory is increased by £3.2 million; the inventory value is expensed on sale on December 31, 20x5 The correct answer is: Equity is increased by £3 million; inventory is increased by £3 million; the inventory value is expensed on sale on December 31, 20x5 Câu Hỏi 13 Đúng Đạt điểm 2,00 2,00 Which of the following transactions involving the issuance of shares does not come within the de!nition of a “share-based” payment under IFRS 2? Select one: a Employee share option plans b Employee share purchase plans c Share-based payment relating to an acquisition of a subsidiary d Share appreciation rights The correct answer is: Share-based payment relating to an acquisition of a subsidiary https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi 14 Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 Elizabeth, a public limited company, has granted 100 share appreciation rights to each of its 1,000 employees in Juanuary 20x4 The management feels that as of December 31, 20x4, 90% of the awards will vest on December 31, 20x6 The fair value of each share appreciation right on December 31, 20x4, is £10 What is the fair value of the liability to be recorded in the !nancial statements for the year ended December 31, 20x4? Select one: a £100,000 b £10 million c £300,000 d £90,000 The correct answer is: £300,000 Câu Hỏi 15 Đúng Đạt điểm 2,00 2,00 The entity grants 1,000 share options to each of its !ve directors on July 1, 20x4 The options vest on June 30, 20x8 The fair value of each option on July 1, 20x4 is £5, and it is anticipated that all of the share options will vest on June 30, 20x8 What will be the accounting entry in the !nancial statements for the year ended June 30, 20x5? Select one: a Increase equity zero; increase in expense income statement zero b Increase equity £6,250; increase in expense income statement £6,250 c Increase equity £25,000; increase in expense income statement £25,000 d Increase equity £5,000; increase in expense income statement £5,000 The correct answer is: Increase equity £6,250; increase in expense income statement £6,250 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi 16 Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 Earnings per share is calculated before accounting for which of the following items? Select one: a Minority interest b Ordinary dividend c Taxation d Preference dividend for the period The correct answer is: Ordinary dividend Câu Hỏi 17 Đúng Đạt điểm 2,00 2,00 K granted share option to all of its 400 employees on Jan x0 Each employee will receive 1,000 share options provided they continue to be employed by K for years from the grant date The fair value of an option was $2.2 at the grant date and $2.75 at 31 Dec x0 At Jan x0, it was estimated that 70 sta" would leave over the next years 22 sta" left in the !rst year of the scheme and at 31 Dec x0 the revised estimate of sta" expected to leave over the next three years was 56 The expense that would be recognized in the !nancial statements of K in the year ended 31 Dec x0 in respect of the scheme is: Select one: a $177,100 b $138,000 c $221,375 d $181,500 The correct answer is: $177,100 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page of 13 Bài kiểm tra kỳ online: Attempt review Câu Hỏi 18 Đúng 6/10/21, 09:15 Đạt điểm 2,00 2,00 Which of the following events requires no adjustment to the prior period’s EPS calculations? Select one: a Exercise of stock warrant b Reverse share split c Bonus issue of shares d Share split The correct answer is: Exercise of stock warrant Câu Hỏi 19 Đúng Đạt điểm 2,00 2,00 Which of the following is not an example of a potential ordinary share? Select one: a Convertible preferred share b Standard preferred share c Convertible debt d Share warrants The correct answer is: Standard preferred share Câu Hỏi 20 Đúng Đạt điểm 2,00 2,00 Under IAS 12 Incomes Taxes, deferred tax assets and liabilities are measured at the tax rates that: Select one: a applied at the beginning of the reporting period b at the end of the reporting period c at the rates that prevail at the reporting date d are expected to apply when the asset is realized or the liability is settled The correct answer is: are expected to apply when the asset is realized or the liability is settled https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1122770&cmid=334954 Page 10 of 13 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 At December 31, 2018, Tatum Company had 2,000,000 ordinary shares outstanding On January 1, 2019, Tatum issued 500,000 shares of preference shares which were convertible into 1,000,000 ordinary shares During 2019, Tatum declared and paid £1,500,000 ordinary cash dividends and £500,000 preference cash dividends Net income for the year ended December 31, 2019, was £5,000,000 Assuming an income tax rate of 30%, what should be diluted earnings per share for the year ended December 31, 2019? (Round to the nearest cent.) Select one: a £2.08 b £1.67 c None of these answers are correct d £2.50 e £$1.50 The correct answer is: £1.67 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 On January 2, 2019, Perez Co issued at par €10,000 of 6% bonds convertible in total into 1,000 ordinary shares of Perez's No bonds were converted during 2019 Throughout 2019, Perez had 1,000 ordinary shares outstanding Perez's 2019 net income was €3,000, and its income tax rate is 30% No potentially dilutive securities other than the convertible bonds were outstanding during 2019 Perez's diluted earnings per share for 2019 would be (rounded to the nearest cent): Select one: a €1.80 b €1.50 c €1.71 d €3.42 e None of these answers are correct The correct answer is: €1.71 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Harry Ltd determined its pro"t attributable to ordinary shareholders for the reporting period ended 30 June 2016 as €960,000 The average market price of the entity’s shares during the period is €4.00 per share The weighted average number of ordinary shares on issue during the period is 1,000,000 The weighted average number of shares under share options arrangements during the year is 200,000 and the exercise price of shares under option is €3.50 The basic earnings per share at 30 June 2016 is: Select one: a €0.80 b €4.00 c €3.50 d €0.96 The correct answer is: €0.96 Câu Hỏi Đúng Đạt điểm 1,00 1,00 The pro"t or loss that is used in the calculation of basic earnings per share is calculated as: Select one: a Pro"t before tax expense – tax expense b Pro"t before tax expense – tax expense – ordinary dividends c Pro"t before tax expense – tax expense – preference dividends d Pro"t before tax expense The correct answer is: Pro"t before tax expense – tax expense – preference dividends https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 In computing earnings per share, the equivalent number of shares of convertible preference shares are added as an adjustment to the denominator (number of shares outstanding) If the preference shares are cumulative, which amount should then be added as an adjustment to the numerator (net earnings)? Select one: a Annual preference dividend divided by the income tax rate b Annual preference dividend c Annual preference dividend times the income tax rate d Annual preference dividend times (one minus the income tax rate) The correct answer is: Annual preference dividend Câu Hỏi Đúng Đạt điểm 1,00 1,00 Under paragraph 4, if an entity presents both consolidated and separate "nancial statements, the IAS 33 disclosures need only be determined on the basis of: Select one: a subsidiary entities only b parent entity only c consolidated information d the entity has choice of either parent entity or consolidation The correct answer is: consolidated information https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Foyle, Inc., had 560,000 ordinary shares and outstanding at December 31, 2018 On July 1, 2016, an additional 40,000 shares were issued for cash Foyle also had unexercised share options to purchase 32,000 ordinary shares at £15 per share outstanding at the beginning and end of 2019 The average market price of Foyle's ordinary shares was £20 during 2019 What is the number of shares that should be used in computing diluted earnings per share for the year ended December 31, 2019? Select one: a None of these answers are correct b 612,000 c 580,000 d 588,000 e 608,000 The correct answer is: 588,000 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Earnings per share is calculated by: Select one: a dividing pro"t or loss attributable to preference shareholders of a parent entity, by the weighted average number of ordinary shares the entity has on issue during the reporting period b dividing pro"t or loss attributable to ordinary shareholders of a parent entity, by the number of ordinary shares the entity has on issue at the beginning of the reporting period c dividing pro"t or loss attributable to ordinary shareholders of a parent entity, by the weighted average number of ordinary shares the entity has on issue during the reporting period d dividing pro"t or loss attributable to ordinary shareholders of a parent entity, by the number of ordinary shares the entity has on issue at the end of the reporting period The correct answer is: dividing pro"t or loss attributable to ordinary shareholders of a parent entity, by the weighted average number of ordinary shares the entity has on issue during the reporting period https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 The number of shares used in the calculation of earnings per share is: Select one: a the number of preference shares adjusted by a time-weighting factor which is the number of days in the reporting period that the shares are outstanding as a proportion of the total number of days in the period b the number of ordinary and preference shares adjusted by a time-weighting factor which is the number of days in the reporting period that the shares are outstanding as a proportion of the total number of days in the period c the average of the number of ordinary shares outstanding at the beginning and end of the reporting period d the number of ordinary shares adjusted by a time-weighting factor which is the number of days in the reporting period that the shares are outstanding as a proportion of the total number of days in the period The correct answer is: the number of ordinary shares adjusted by a time-weighting factor which is the number of days in the reporting period that the shares are outstanding as a proportion of the total number of days in the period https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 10 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Any errors or adjustments resulting from changes in accounting policies that are accounted for retrospectively require: Select one: a a retrospective adjustment to both basic and diluted earnings per share b a retrospective adjustment to diluted earnings per share only c no retrospective adjustment to either basic or diluted earnings per share d a retrospective adjustment to basic earnings per share only The correct answer is: a retrospective adjustment to both basic and diluted earnings per share Câu Hỏi 11 Đúng Đạt điểm 1,00 1,00 Yoder, Incorporated, has 3,200,000 ordinary shares outstanding on December 31, 2018 An additional 800,000 ordinary shares were issued on April 1, 2019, and 400,000 more on July 1, 2019 On October 1, 2019, Yoder issued 20,000, €1,000 face value, 8% convertible bonds The bonds are dilutive Each bond is convertible into 20 ordinary shares No bonds were converted in 2019 What is the number of shares to be used in computing basic earnings per share and diluted earnings per share, respectively? Select one: a 4,000,000 and 4,100,000 b None of these answers are correct c 4,400,000 and 5,200,000 d 4,000,000 and 4,400,000 e 4,000,000 and 4,000,000 The correct answer is: 4,000,000 and 4,100,000 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 12 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Stine Inc had 300,000 ordinary shares issued and outstanding at December 31, 2018 On July 1, 2019 an additional 300,000 shares were issued for cash Stine also had share options outstanding at the beginning and end of 2019 which allow the holders to purchase 90,000 ordinary shares at €28 per share The average market price of Stine’s ordinary shares was €35 during 2019 The number of shares to be used in computing diluted earnings per share for 2019 is: Select one: a 468,000 b None of these answers are correct c 618,000 d 522,000 e 672,000 The correct answer is: 468,000 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page 10 of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 13 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 At December 31, 2019 and 2018, Miley Corp had 180,000 ordinary shares and 10,000 shares of 5%, €100 par value cumulative preference shares outstanding No dividends were declared on either the preference or ordinary shares in 2019 or 2018 Net income for 2019 was €400,000 For 2019, earnings per share amounted to Select one: a €1.11 b €2.22 c €1.94 d €1.67 e None of these answers are correct The correct answer is: €1.94 Câu Hỏi 14 Đúng Đạt điểm 1,00 1,00 Earnings per share is calculated by comparing an entity’s: Select one: a revenue with the number of ordinary shares it has on issue b pro"t with the number of ordinary shares it has on issue c revenue with the number of shareholders d pro"t with the number of shareholders The correct answer is: pro"t with the number of ordinary shares it has on issue https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page 11 of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 15 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Marsh Co had 2,400,000 ordinary shares outstanding on January and December 31, 2018 In connection with the acquisition of a subsidiary company in June 2017, Marsh is required to issue 100,000 additional ordinary shares on July 1, 2019, to the former owners of the subsidiary Marsh paid €200,000 in preference share dividends in 2018, and reported net income of €3,400,000 for the year Marsh's diluted earnings per share for 2018 should be: Select one: a $1.36 b $1.28 c $1.33 d None of these answers are correct e $1.42 The correct answer is: $1.28 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page 12 of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 16 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 At December 31, 2018, Emley Company had 1,200,000 ordinary shares outstanding On September 1, 2019, an additional 400,000 ordinary shares were issueD In addition, Emley had €12,000,000 of 6% convertible bonds outstanding at December 31, 2018, which are convertible into 800,000 ordinary shares No bonds were converted in 2019 The net income for the year ended December 31, 2019, was €4,500,000 Assuming the income tax rate was 30%, what should be the diluted earnings per share for the year ended December 31, 2019, rounded to the nearest cent? Select one: a $3.38 b $2.45 c $2.35 d $2.11 e None of these answers are correct The correct answer is: $2.35 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page 13 of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 17 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Lerner Co had 200,000 ordinary shares, 20,000 shares of convertible preference shares, and €1,000,000 of 10% convertible bonds outstanding during 2019 The preference shares are convertible into 40,000 ordinary shares During 2019, Lerner paid dividends of €.90 per ordinary share and €3.00 per preference share Each €1,000 bond is convertible into 45 ordinary shares The net income for 2019 was €600,000 and the income tax rate was 30% Diluted earnings per share for 2019 is (rounded to the nearest penny) Select one: a None of these answers are correct b €2.25 c €2.35 d €2.46 e €2.14 The correct answer is: €2.35 Câu Hỏi 18 Đúng Đạt điểm 1,00 1,00 When applying the treasury share method for diluted earnings per share, the market price of the ordinary shares used for the repurchase is the Select one: a None of these answers are correct b average market price c price at the beginning of the year d price at the end of the year The correct answer is: average market price https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page 14 of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 19 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 At December 31, 2018 Rice Company had 300,000 ordinary shares and 10,000 shares of 5%, £100 par value cumulative preference shares outstanding No dividends were declared on either the preference or ordinary shares in 2018 or 2019 On January 30, 2020, prior to the issuance of its "nancial statements for the year ended December 31, 2019, Rice declared a 100% share dividend on its ordinary shares Net income for 2019 was £950,000 In its 2019 "nancial statements, Rice's 2019 earnings per share should be: Select one: a None of these answers are correct b £3.00 c £1.50 d £3.17 e £1.58 The correct answer is: £1.50 https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page 15 of 16 Bài kiểm tra trắc nghiệm chủ đề "Lợi nhuận cổ phiếu": Attempt review Câu Hỏi 20 Đúng 6/10/21, 09:13 Đạt điểm 1,00 1,00 Lerner Co had 200,000 ordinary shares, 20,000 shares of convertible preference shares, and €1,000,000 of 10% convertible bonds outstanding during 2019 The preference shares are convertible into 40,000 ordinary shares During 2019, Lerner paid dividends of €.90 per ordinary share and €3.00 per preference share Each €1,000 bond is convertible into 45 ordinary shares The net income for 2019 was €600,000 and the income tax rate was 30% Basic earnings per share for 2019 is (rounded to the nearest penny) Select one: a €2.21 b €2.42 c €2.51 d None of these answers are correct e €2.70 The correct answer is: €2.70 ◀ Tóm tắt giảng "Lợi nhuận cổ phiếu" Chuyển tới Nộp tập chủ đề "Lợi nhuận cổ phiếu" ▶︎ https://lms.ueh.edu.vn/mod/quiz/review.php?attempt=1046256&cmid=334940 Page 16 of 16