1

35201020301 - Nguyễn Hoàng Yến 

Nhà của tôi  Các khoá học của tôi  Khoa Kế toán  Bộ môn Kế toán tài chính  2021. Kế toán quốc tế 1 - LT (T6) - Cô
Thanh Hải  Topic 3. Impairment  Quizzes - Topic 3: Impairment of asset (EN)

Bắt đầu vào lúc Thứ tư, 13 Tháng mười 2021, 10:49 AM
State Finished
Kết thúc lúc Thứ tư, 13 Tháng mười 2021, 11:07 AM
Thời gian thực hiện 17 phút 52 giây
Điểm 7,00 out of 10,00 (70%)

Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00

What is a purpose of having a conceptual

framework?

a. To
make sure that economic activity can be identified with a particular legal
entity

b. To
enable the profession to more quickly solve emerging practical problems and to
provide a
foundation from which to build more useful standards

c. To
provide comparable information for different companies

d. To
segregate activities among competing companies

Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 trên 1,00

Which of the following accounting treatments correctly applies the principle of faithful representation?

Select one:
a. Recording the whole of the net proceeds from the issue of a loan note which is potentially
convertible to equity shares as debt (liability)
b. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold
with 0% (interest free) finance
c. Reporting a transaction based on its legal status rather than its economic substance
d. Excluding a subsidiary from consolidation because its activities are not compatible with those of the
rest of the group
Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00

Which
of the following basic elements of financial statements is more associated with
the statement of
financial position than the income statement?

a. Income

b. Expenses

c. Gains

d. Equity

Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00

Which one of the following would be classified as a liability?

Select one:
a. Carter has estimated the tax charge on its profits for the year just ended as $165,000.
b. 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.
c. Expansion is planning to invest in new machinery and has been quoted a price of $570,000.
d. Reckless purchased an investment 9 months ago for $120,000. The market for these investments
has now fallen and Reckless's investment is valued at $90,000.

Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00

What is the objective of general-purpose financial reporting?

a. to provide users with financial

information that implies total freedom from error.

b. to provide companies with the option to select

information that favors one set of interested parties
over another.

c. to provide a metric for financial information used to

determine when the boundary between two or
more entities should be disregarded
and the entities considered to be a licensing arrangement

d. to provide financial
information about the reporting entity that is useful to present and potential
equity investors, lenders, and other creditors in making decisions in their
capacity as capital
providers
Câu Hỏi 6 Hoàn thành Đạt điểm 0,00 trên 1,00

Changing the method of inventory valuation should be reported in the

financial statements under what
qualitative characteristic of accounting
information?

a. Consistency

b. Comparability

c. Verifiability

d. Timeliness

Câu Hỏi 7 Hoàn thành Đạt điểm 1,00 trên 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 Intepretation Committee
b. IFRS Advisory Council
c. IFRS Foundation
d. International Accounting Standards Board

Câu Hỏi 8 Hoàn thành Đạt điểm 0,00 trên 1,00

Which
of the following is not 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
Câu Hỏi 9 Hoàn thành Đạt điểm 1,00 trên 1,00

Company A issuing its annual

financial reports within one month of the end of the year is an example of
which enhancing quality of accounting information?

a. Comparability

b. Verifiability

c. Timeliness

d. Understandability

Câu Hỏi 10 Hoàn thành Đạt điểm 0,00 trên 1,00

Which of the following measurement base(s) should be used by an entity according to the conceptual
framework for financial reporting?

Select one:
a. Present value
b. Current cost
c. Historical cost
d. Any of the above

◄ Bài giảng Chương 2 - Cô Hải Chuyển tới... Slides tiếng Việt - IAS 36 ►