International Accounting

Bài tập chủ đề “Công cụ tài chính”
I.TRẮC NGHIỆM:
Câu 1 (ĐỀ THT): IFRS 9 requires that on initial recognition financial liabilities must be measured at:
a. fair value
b. discounted future net cash flows
c. fair value minus transaction costs
d. fair value plus transaction costs
(- Năm giữ: Asset, Equity : + Transaction cost - Bên phát hành: Liability : - Transaction cost)
Câu 2 (ĐỀ THT): How does IFRS 9 Financial Instruments require investments in equity instruments to be measured
and accounted for (in the absence of any election at initial recognition)?
a. Fair value with changes going through other comprehensive income
b. Amortised cost with changes going through other comprehensive income
c. Amortised cost with changes going through profit or loss
d. Fair value with changes going through profit or loss
Câu 3 (ĐỀ THT): Which of these is not (partly) a financial liability under IAS 32?
a. Shares issued that will be redeemed after five years (phải hoàn trả sau 5 năm = > Liability)
b. A loan that will be repaid in the form of a fixed number of equity shares ( Fixed => Equity)
c. A borrowing from a credit institution
d. A non-mandatory convertible bond
Câu 4 (ĐỀ THT): Which of the following items is classified as a financial asset?
a. Loans payable (owed by the borrower)
b. Ordinary shares of the issuer ( Equity)
c. Inventory ( Loại Physical asset, Intangible, Leased Asset, Prepaid ex, Deferred revenue )
d. Accounts receivable
Câu 5 (ĐỀ THT): Which of these is not a characteristic of the IFRS 9 impairment model?
a. Credit losses are the present value of all cash shortfalls
b. Impairments are based on the incurred loss model ( Impairment based on lifetime expected credit losses)
c. Historical, current and forecast information are inputs to the impairment calculation
d. On initial recognition, 12-month expected credit losses are recognized in profit or loss
Câu 6 (ĐỀ THT): Which of these is not a defining characteristic of a derivative financial instrument according to the
standards?
a. A value dependent upon a specified interest rate or similar variable
b. A financial instrument that requires little or no initial net investment relative to other similar contracts
c. A newly acquired financial instrument
d. A financial instrument to be settled at a later date
Câu 7 (ĐỀ THT): Which of the following is NOT an example of a derivative financial instrument?
a. A commercial bill contract
b. An option contract
c. A futures contract
d. A forward exchange contract
Câu 8 (ĐỀ THT): Which of the following events provide objective evidence that a financial asset has been impaired:
(i) A default in interest payments;
(ii) The borrower enters into bankruptcy;
(iii) Significant financial difficulty of the issuer;
(iv) The downgrade of an entity’s credit rating.
a. (i), (ii) and (iii) only
b. (i), (iii) and (iv) only
c. (ii) and (iv) only
d. (ii), (iii) and (iv) only
Câu 9 (ĐỀ THT): Which of the following items are regarded as a financial liability?
a. A contractual right to exchange under potentially favourable (unfavourabke ) conditions, an option to purchase shares below
the market price
b. The right of a depositor to obtain cash from a financial institution with which it has deposited cash
c. Ordinary shares held in another entity
d. A contract that is a non-derivative for which the entity is obliged to deliver a variable number of its own equity instruments (
Fix number => Equity ; Variable number = > Liabity)
Câu 10 (ĐỀ THT): Which of the following best describes the difference between a simple financial instrument and a
compound financial instrument?
a. The fair value of a simple instrument is calculated quarterly while the fair value of a compound instrument accrues daily
b. A simple financial instrument consists of only one financial asset/financial liability/equity instrument while a compound
financial instrument contains both a liability and an equity element
c. A simple financial instrument accrues interest using simple interest formula while the compound financial instrument
calculates interest on the compound formula
d. A simple financial instrument has a less complex fee structure
Câu 11 (ĐỀ THT): Company A issues preference shares to Company B, the terms of which entitle party B to redeem the
preference shares for cash if Company A’s revenues fall below a specified level. From Company A’s perspective the
preference shares are:
a. A financial liability
b. A financial asset
c. A compound financial instrument
d. An equity instrument
Câu 12 (ĐỀ THT): Company A has convertible notes on issue. These notes are convertible to ordinary shares of the
Company after 3 years. The distributions made to the note holders by Company A are classified by Company A as
follows:
a. a portion representing interest expense and a portion representing dividends distributed
b. dividends distributed
c. indeterminable based on the information provided
d. interest expense
Câu 13 (ĐỀ THT): Financial instruments include accounts receivable, accounts payable, futures contracts, equity
securities and options. Which of the following statements is correct?
a. Equity securities and futures contracts are primary financial instruments
b. Accounts receivable, accounts payable and options are primary financial instruments
c. None of the above is correct
d. Accounts receivable and accounts payable are derivative (secondary) financial instruments
Câu 14 (ĐỀ THT): Bertrand issued $10 million convertible loan notes on 1 October 20X0 that carry a nominal interest
(coupon) rate of 5% per annum. They are redeemable on 30 September 20X3 at par for cash or can be exchanged for
equity shares in Bertrand on the basis of 20 shares for each $100 of loan. A similar loan note, without the conversion
option, would have required Bertrand to pay an interest rate of 8%. Later that year Bertrand purchased a debt
instrument which will mature in five years' time. Bertrand intends to hold the debt instrument to maturity to collect
interest payments. How should this debt instrument be measured in the financial statements of Bertrand?
a. As a financial liability at amortised cost
b. As a financial asset at amortised cost
c. As a financial liability at fair value through profit or loss
d. As a financial asset at fair value through profit or loss
option, would have required Bertrand to pay an interest rate of 8%. If Bertrand had incurred transaction costs in
issuing these loan notes, how should these have been accounted for?
a. Added to the proceeds of the loan notes
b. Deducted from the proceeds of the loan notes
c. Charged to finance costs
d. Amortised over the life of the loan notes
option, would have required Bertrand to pay an interest rate of 8%. How should the convertible loan notes be
accounted for?
a. As debt
b. As debt and equity
c. As equity
d. As debt until conversion, then as equity
option, would have required Bertrand to pay an interest rate of 8%. What is the amount that should be shown under
liabilities at 30 September 20X1?
a. $9,925,000
b. $9,425,000
c. $9,690,000
d. Nil
Tính chiết khấu năm x2 trong đó có ( 3 năm)
option, would have required Bertrand to pay an interest rate of 8%. What is the amount that will be recognised as
finance costs for the year ended 30 September 20X1?
a. $800,000
b. Nil
c. $500,000
d. $735,000 738,15
Câu 19 (ĐỀ THT): A 5% loan note was issued on 1 April 20X0 at its face value of $20 million. Direct costs of the issue
were $500,000. The loan note will be redeemed on 31 March 20X3 at a substantial premium. The effective interest rate
applicable is 10% per annum. At what amount will the loan note appear in the statement of financial position as at 31
March 20X2?
a. $21,000,000
b. $20,450,000
c. $22,100,000
d. $21,495,000
The loan note appear in the statement of financial position as at 31 March 20X2: $21,495,000
Proceed (20m - 0.5m) $19,500,000
Interest 10% $1,950,000
Interest paid (20m × 5%) ($1,000,000)
$20,450,000
Interest 10% $2,045,000
Interest paid ($1,000,000)
21,495,000
Câu 20 (ĐỀ THT): On 1 January 20X1 Penfold purchased a debt instrument for its fair value of $500,000. It had a
principal amount of $550,000 and was due to mature in five years. The debt instrument carries fixed interest of 6% paid
annually in arrears and has an effective interest rate of 8%. It is held at amortised cost. At what amount will the debt
instrument be shown in the statement of financial position of Penfold as at 31 December 20X2?
a. $520,800
b. $514,560
c. $566,000
d. $564,560
Cash interest Effective tax Fv
500.000
X1 33 ( 6%*550) 40 ( 8%*500) 7 507.000
X2 33 40,56 7,56 514,56
Câu 21 (ĐỀ THT): Dexon's draft statement of financial position as at 31 March 20X8 shows financial assets at fair value
through profit or loss with a carrying amount of $12.5 million as at 1 April 20X7. These financial assets are held in a
fund whose value changes directly in proportion to a specified market index. At 1 April 20X7 the relevant index was
1,200 and at 31 March 20X8 it was 1,296. What amount of gain or loss should be recognised at 31 March 20X8 in
respect of these assets?
Answer: [($12,500,000 × 1,296 / 1,200) – Carrying amount $12,500,000] = $1,000,000 gain
Câu 22 (ĐỀ THT): On 1 January 2017, a company issues £200,000 of 7% loan stock at par. Interest on this loan stock is
payable on 31 December each year. The stock is due for redemption at par on 31 December 2020 but may be converted
into ordinary shares on that date instead. Calculate the equity component of this loan stock, assuming a discounting
rate of 9% per annum (which is the rate of interest that would be expected on comparable loan stocks without the
conversion option).
Answer: Debt component = Pv ( 7%*200; 4 năm; 9%) =187,04 => Equity =200 -187,04 = 12,958
Câu 23 (ĐỀ THT): On 1 January 20X8 a company purchased 40,000 $1 listed equity shares at a price of $3 per share. An
irrevocable (k thể thu hồi) election was made to recognise the shares at fair value through other comprehensive
income. Transaction costs were $3,000. At the year end of 31 December 20X8 the shares were trading at $6 per share.
What amount in respect of these shares will be shown under 'investments in equity instruments' in the statement of
financial position as at 31 December 20X8?
Answer:
(40,000 * $3) + $3,000 = $123,000
40,000 * $6 = $240,000
Gain through OCI $117,000
Investment in equity ins: Fv is 240.000 +3000 =243.000
Câu 24 (ĐỀ PT): When an entity has a legally enforceable right to set off the recognised amounts of a financial asset
and financial liability and it intends to settle on a net basis, it:
a. can write off both the asset and the liability
b. may offset the financial asset and liability
c. is not entitled to offset the asset and liability
d. need not present the asset, the liability or the net amount in its financial statements
Câu 25 (ĐỀ PT): What condition must be present when a financial asset and a financial liability are to be offset?
a. The entity intends to either settle on a net basis or realise the asset and settle the liability simultaneously
b. Both must be present
c. The entity has a legally enforceable right to set off the recognised amount
d. Either may be present
Câu 26 (ĐỀ PT): A company enters a forward exchange contract to hedge a USD receivable. Assuming that the
receivable is measured at fair value, what is the required measurement of the forward exchange contract under IFRS 9
Financial Instruments? Select which one of the following is correct.
a. cost
b. fair value
c. lower of cost and fair value
d. any of the above

Câu 27 (ĐỀ PT): On 1 January 20X6, an Australian company signs a firm and binding contract to supply a new ferry to a
company in Hong Kong on 31 December 20X6. There are significant penalties for non-performance for the Australian
company. The company will receive payment in Hong Kong dollars (HKD) when the ferry is delivered. It enters a
forward foreign exchange (FX) contact to sell HKD for AUD in 12 months. At 30 June 20X6, the fair value to the entity of
the forward FX contact has increased by AUD 165 000. At 31 December 20X6, the fair value of the forward FX contract
has increased in value by AUD 130 000 since 30 June. The company has a balance date of 30 June. The ferry was
delivered on 31 December and the company was paid in HKD. Under the provisions of IFRS 9 Financial Instruments,
what should the company do in relation to the forward FX contract as at 30 June 20X6? Select which one of the
following is correct.
a. record a gain of AUD 165 000 in profit or loss
b. record an increase of AUD 165 000 in other comprehensive income
c. record a loss of AUD 165 000 in profit or loss
d. record a decrease of AUD 165 000 in other comprehensive income
Câu 28 (ĐỀ PT): Which one of the following instruments does not satisfy the sole payments of interest and principal
requirement in IFRS 9?
a. a variable rate loan where the loan can be extended and the amount to be repaid is determined based on the amount
outstanding at the applicable interest rate at the time of extension
b. a variable rate loan where the rate varies based on LIBOR up to a specified upper cap
c. a variable rate loan where the rate varies based on LIBOR and any changes in the credit risk
d. a variable rate loan where, if the loan is repaid before maturity, the borrower pays a 25 per cent premium as a penalty for
early repayment
Câu 29 (ĐỀ PT): On the perspective of issuers, a compound debt instrument should be recognised as:
a. Equity
b. Both a liability and equity if the equity definition is met
c. A liability
d. Both equity and liability if the liability definition is met
Câu 30 (ĐỀ THT): Which of the following assets is not a financial asset?
a. An equity instrument of another entity
b. A contract that may or will be settled in the entity’s own equity instrument and is not classified as an equity instrument of the
entity
c. Loans receivable
d. Prepaid expenses
Câu 31 (ĐỀ THT): 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 financial statements for the year ended December 31, 20x4?
a. £300,000
b. £10 million
c. £90,000
d. £100,000
Câu 32 (ĐỀ THT): In order to be measured under amortized cost, an equity instrument should meet:
a. All are incorrect
b. SPPI test (Solely payment of principle and interest)
c. Both SPPI and business model test
d. Business model test (held to collect contractual cashflow)
Câu 33 (ĐỀ THT): How should a financial instrument be classified if the issuer of the instrument is bearing the residual
risk associated with holding equity?
a. Put option
b. Call option
c. Equity instrument
d. Debt instrument
Câu 34 (ĐỀ THT): A company issues £500,000 of 6.5% loan stock at a discount of 8%. Issue costs of £25,000 are
incurred. The loan stock should be measured initially at:
a. £475,000
b. £460,000
c. £435,000
d. £500,000
Câu 35 (ĐỀ THT): Under what circumstances can the profit or loss on an equity instrument carried at fair value be dealt
with in Other Comprehensive Income?
a. When the profit or loss is capable of recycling
b. When the equity investment is not held for trading
c. When the equity investment is held for trading
d. When the equity investment is available for sale
Câu 36 (ĐỀ THT): Instruments, such as bonds that are convertible into equity shares are:
a.A compound instrument. c.A liability.
b. Equity. d.Derivative
Câu 37 (ĐỀ THT): Financial assets and liabilities are initially measured at:
a.Fair value. b.Amortised cost. c. Cost. d.Fair value or fair value plus/minus transaction expense
Câu 38 (ĐỀ THT): According to IAS 32, which one of the following instruments would be classified as equity:
a.Redeemable preference shares with a fixed redemption date
b.Redeemable preference shares redeemable at the discretion of the issuer
c.Redeemable preference shares redeemable in five years at the request of the holder
d.Redeemable preference shares redeemable at the discretion of the issuer, who has given formal notification of such intention.
Câu 39 (ĐỀ THT): Amortised cost relates to:
a.Equity instruments c. Debt instruments
b.Equity and debt instruments d.Derivatives
Câu 40 (ĐỀ THT): Subsequent measurement of financial assets and liabilities depends on:
a.The size of company.
b.The type of organisation.
c.The type of financial instruments
d.The classification of the financial instruments.
Câu 41 (ĐỀ THT): Given the definition adopted in IAS 32 – Financial instruments: presentation, which one of the
following would not be a financial instrument?
a.Cash at bank c.Bill of exchange
b.prepaid insurance d.forward exchange contract
Câu 42 (ĐỀ THT): Acompany issues $ 100.000 of convertible notes in 20X1. Holders of the notes have the right to
convert the notes into shares only in Dec 20X3. At the date of issue, the fair value of the note without a similar
conversion right was $ 90.000. The company considered that is was probable taht all holders of the notes would
convert their notes into shares.
Under IAS 32, how shouls the convertible notes be recognised in the issuers’s statement of the financial position on
the date of issue? Select which one of the following is correct:
a.$ 100.000 liability
b.$ 90.000 liability
c.$ 90.000 liability and $ 10.000 equity
d.$ 10.000 liability and $ 90.000 equity
Câu 43 (ĐỀ THT): A contract which gives rise to a financial asset in one entity and a financial liability in another entity
is called:
a.An equity instrument c. A sale agreement
b.A financial instrument d. A derivative
Câu 44 (ĐỀ THT): Which standard sets the rules for presentation of financial instruments in the financial statements?
a.IAS 32 b.IFRS 9 c.IFRS7 d.IFRS 13

Câu 45 (ĐỀ THT): An entity should derecognize a financial liability when (please select the most appropriate answer):
a.The contractual provisions no longer apply
b.It is transferred to another entity
c.It is paid by the entity
d.It is extinguished, cancelled or expired
Câu 46 (ĐỀ THT): A contract that evidences a residual interest in the assets of an entity after deducting all of its
liabilities is called…
a. An equity instrument b. A financial instrument
c. Secured loan d. Mortgage
Câu 47 (ĐỀ THT): What is a compound financial instrument?
a.Non-derivative financial instrument with both liability and equity element.
b.Financial instrument that contains both non-derivative host contract and embedded derivative.
c.Financial instrument that contains 2 or more derivative financial instruments.
d.Bonds or other instruments issued by another entity with optional equity conversion feature
Câu 48 (ĐỀ THT): An entity shall derecognize the financial asset when:
a.Contractual rights to the cash flows from the financial asset expire.
b.The entity transfers the financial asset to another party and the transfer qualifies for derecognition.
c.The entity transfers substantially all risks and rewards of the ownership of the financial asset to another party and the transfer
qualifies for derecognition.
d.All the other options are true.
Câu 49 (ĐỀ THT): An equity instrument is:
a.Written option to deliver 1 000 own shares.
b.Purchased option to deliver 1 000 shares of another company.
c.Written option to deliver 1 000 shares of another company.
d.Written option to deliver own shares for total amount of 100 000.
Câu 50 (ĐỀ THT): On 1 January 2016, a company buys £50,000 of 7% loan stock for £47,865. Interest is received on 31
December each year and the stock will be redeemed at a premium of 10% on 31 December 2019. The effective interest
rate is 10.5% per annum. Calculate the amortised cost of the loan stock at 31/12/ 2016
a. £51,750 b. £ 51,526 c. £ 49,391 d. £50,00
Câu 51 (ĐỀ THT): Which of the following measurement approach that is likely used for all of the financial instruments?
a. FVPL
b. Amortised cost
c. All are incorrect
d. FVOCI
Câu 52 (ĐỀ THT): Credit risk is the risk that:
a. An entity will encounter difficulty in meeting its obligations associated with financial liabilities
b. One party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation
c. The fair value of a financial asset or liability will fluctuate because of changes in interest rates
d. The fair value of a financial asset or liability will fluctuate because of changes in exchange rates
Câu 53 (ĐỀ NTTH): The following is characteristics of a derivative:
a. Its value changes in response to change in value of an underlying variable
b. It requires no initial investment
c. It is settled in the future date
d. All of the other options are true
Câu 54 (ĐỀ NTTH): .Which of the following financial instruments does NOT pass the contractual cash flows test in line
with IFRS 9 in order to be classified at amortized cost?
a. A government bond linked to an inflation index in the country of issuer
b. Zero-coupon bond issued at deep discount
c. A loan that pays a floating interest rate (e.g. LIBOR 3m+0.4%)
d. A bond with 4% coupon convertible into the issuer’s shares
Câu 55 (ĐỀ NTTH): Loss allowance under IFRS 9 for trading receivables with no significant financing component
equals to:
a.12-month expected credit loss.
b. Lifetime expected credit loss.
c.12-month incurred credit loss.
d. Lifetime incurred credit loss.
Câu 56 (ĐỀ NTTH): Company A sells goods to company B and as a result, it has receivables of 1 000. As company B is
a retailer and promotes these goods in its stores, B sends an invoice for listing fees to company A amounting to 200.
How should company A present these amounts in its statement of financial position?
a. Company A can offset these 2 amounts and present net receivable of 800 if the conditions are fulfilled (legally enforceable
right to set off and these 2 companies intend to settle on the net basis).
b. Company A shall present receivable of 1000 and payable of 200, because offsetting is strictly prohibited.
c. Company A shall present net payable to company B in amount of 800 because IAS 1 specifically allows netting off
transactions between the same entities.
d. Company A shall present net receivable to company B in amount of 800, because IAS 1 specifically allows netting off
transactions between the same entities.
Câu 57 (ĐỀ NTTH): ABC issued preference shares paying the dividend of 5% p.a. After 5 years, ABC can decide
whether shares will be redeemed or not. ABC plans to redeem the shares. How are these shares classified in line with
IAS 32?
a. As a financial liability, because ABC has the obligation to pay 5% dividend
b. As a financial asset available for sale, because these shares are not quoted in the stock exchange
c.As a compound financial instrument, because it has both components: liability component = obligation to pay dividends, equity
component = voluntary redemption feature that does not need to be exercised.
d. As an equity, because the shares are NOT mandatorily redeemable, but ABC can decide on their redemption Câu 58 (ĐỀ
NTTH): On 1 March 20Z2, ABC ordered 3 tons of steel with the delivery on 30 June 20Z2 for the fixed price. In line with
IAS 32 and IFRS 9, this contract should be accounted for as:
a. A financial instrument – commodity derivative, because the delivery occurs almost 4 months after the contract date.
b. ABC should recognize the contractual obligation to purchase inventory on 1 March 20Z2.
c. Normal trading contract, because although the delivery is postponed to the future, the price is fixed and the contract will be
settled by physical delivery
d. A derivative, because the investment in the beginning is almost zero and the settlement is in the future.
Câu 59 (ĐỀ NTTH): .What are treasury shares and how should they be recognized in the financial statements?
a. Own entity’s shares and they shall be recognized as a deduction from equity
b. Unquoted shares of another entity and they shall be recognized at cost
c. Quoted shares of another entity held for trading purposes and they shall be shown as financial assets at fair value through
profit or loss
d. Shares of another entity held by the treasury department and they shall be shown as financial assets at fair value through
profit or loss
Câu 60 (ĐỀ NTTH): An equity instrument of another entity is:
a. Financial liability
b. Derivative
c. Financial asset
d. Transaction in own equity
Câu 61 (ĐỀ NTTH): Financial instruments are:
a. Financial assets, financial liabilities and equity instruments if none of the contractual parties is an unincorporated entity
b. Financial assets, financial liabilities and equity instruments
c. Assets, liabilities, derivatives and transactions in own equity
d. Financial assets, financial liabilities, equity instruments, transactions in own equity and leasehold property
Câu 62 (ĐỀ NTTH): What is the basis for classification of financial assets in line with IFRS 9?
a. Management’s intention to hold them until maturity and whether they are publicly traded or not
b. Hedging strategy and hedge effectiveness.
c. Business model and contractual cash flows’ characteristics.
d. Risks associated with the financial asset and portfolio management policy
Bài tập chủ đề “Đo lường giá trị hợp lý”

I.TRẮC NGHIỆM:
Câu 1 (ĐỀ NTTH): Example of level 2 input according to IFRS 13 is:
a. Unadjusted quoted market price in an active market
b. Historical volatility for the shares derived from the shares’ historical prices
c. Financial forecast developed by using entity’s own data
d. Unadjusted quoted market price in an active market for a similar asset
Câu 2 (ĐỀ NTTH): Example of level 1 input according to IFRS 13 is
a. Unadjusted quoted market price in an active market
b. Unadjusted quoted market price in an active market for a similar asset
c. Historical volatility for the shares derived from the shares’ historical prices.
d. Valuation multiple derived from observable market data (e.g. multiple of EPS)
Câu 3 (ĐỀ NTTH): .Company A sold receivables to company B under the following conditions:
-Carrying amount of receivables = 1 000;
-Fair value of receivables = 1 020;
-Sales price = 990.
If company B does not recover some of these receivables, company A will repay all credit losses to company B. How
shall this transaction appear in the financial statements of company A?
a. Company A shall derecognize receivables amounting to 1 000 and recognize loss from sale of receivables of 10 (1000 – 990)
b. Company A shall not derecognize any receivables, because significant risks were not transferred to Company B. Instead,
Company A recognizes a financial liability amounting to 990
c. Company A shall revalue the whole portfolio of receivables (not only sold part of 1 000) first. Then, any loss from the sale of
receivables is recognized to profit or loss.
d. Company A shall revalue receivables to their fair value first (gain of 20) and then, the loss from the sale of receivables
amounting to 30 is recognized to profit or loss (1 020 – 990)
Câu 4 (ĐỀ NTTH): . An asset is sold in 2 active markets: market A and market B. A company ABC usually trades in both
markets and it wants to determine the fair value of its inventories of sugar at the reporting date. The relevant
information from both markets is as follows:
-Market A: Price of sugar = 100, transaction cost = 20, transport cost to transport sugar to market A = 5
-Market B: Price of sugar = 103, transaction cost = 15, transport cost to transport sugar to market A = 10
Neither market A nor market B is principal for sugar. What is the fair value of sugar held by ABC at the reporting date?
a. 93 b. 75 c.78 d.95
Câu 5 (ĐỀ NTTH): The main objective of IFRS 13 Fair Value Measurement is to:
a. Supplement the guidance of fair value measurement in other IFRS, so that users can adopt either guidance in IFRS 13 or
guidance in other standards
b. Prescribe the rules for determining the fair value of financial instruments
c. Provide common framework for measuring fair value while it replaces the guidance in other standards
d. Prescribe the rules for setting the fair value, amortized cost and carrying amount of assets
Câu 6 (ĐỀ NTTH): ABC acquired bond issued by DEF with the following terms:
-Maturity after 5 years at par;
-Annual coupon 5% p.a.,
-Face value CU 100 000,
-Purchase price: 109 150.
The bond was classified at amortized cost and the original effective interest rate was 3%. After 3 years, DEF
announced that due to financial difficulties, the future coupon payments will not be repaid and at maturity, only 75% of
principal will be repaid. The carrying amount of the bond in ABC’s accounts at the date of this announcement was 103
823.
Market interest rate for similar bonds at the time of announcement was 2%. How should ABC recognize the impairment
loss related to this asset? (Discount factor for 2% and 2 years is 0.961 and discount factor for 3% and 2 years is 0.943.)
a. Recoverable amount is calculated as revised future estimated cash flows discounted by the original effective interest rate:
75%*100 000*0.943 = 70 725. The impairment loss is therefore a difference between carrying amount of 103 823 and
recoverable amount of 70 725 = 33 098 and it is recognized in profit or loss
b. Recoverable amount is calculated as revised future estimated cash flows discounted by the original effective interest rate:
75%*100 000*0.943 = 70 725. The impairment loss is therefore a difference between purchase price of 109 150 and
c. Recoverable amount is calculated as revised future estimated cash flows discounted by the current market rate of 2%:
75%*100 000*0.961 = 72 075. The impairment loss is therefore a difference between carrying amount of 103 823 and
d. Recoverable amount is calculated as revised future estimated cash flows discounted by the current market rate of 2%:
75%*100 000*0.961 = 72 075. The impairment loss is therefore a difference between purchase price of 109 150 and
Bài tập chủ đề “Lợi nhuận trên mỗi cổ phiếu”
I.TRẮC NGHIỆM:
Câu 1 (ĐỀ THT): In determining diluted earnings per share, dividends on nonconvertible cumulative preference shares
should be:
a. Disregarded
b. deducted from net income whether declared or not
c. added back to net income whether declared or not
d. deducted from net income only if declared
diluted earnings per share : (là cổ tức ưu đãi nhưng: Dilutive không chuyển đổi thì vẫn phải trừ (-) chuyển đổi thì giữ
nguyên)
Câu 2 (ĐỀ THT): Dilutive convertible securities must be used in the computation of
a. basic earnings per share only
b. diluted earnings per share only
c. diluted and basic earnings per share
d. None of these answers are correct
Câu 3 (ĐỀ THT): Earnings per share is calculated by:
a. dividing profit 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 profit 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
c. dividing profit 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
d. dividing profit 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
Câu 4 (ĐỀ THT): Earnings per share is calculated by comparing an entity’s:
a. revenue with the number of ordinary shares it has on issue
b. profit with the number of ordinary shares it has on issue
c. revenue with the number of shareholders
d. profit with the number of shareholders
Câu 5 (ĐỀ THT): The profit or loss that is used in the calculation of basic earnings per share is calculated as:
a. Profit before tax expense – tax expense – preference dividends
b. Profit before tax expense – tax expense
c. Profit before tax expense – tax expense – ordinary dividends

d. Profit before tax expense
Câu 6 (ĐỀ THT): Any errors or adjustments resulting from changes in accounting policies that are accounted for
retrospectively(hồi tố) require:
a. a retrospective adjustment to both basic and diluted earnings per share
b. no retrospective adjustment to either basic or diluted earnings per share
c. a retrospective adjustment to diluted earnings per share only
d. a retrospective adjustment to basic earnings per share only
Câu 7 (ĐỀ THT): Assume there are two dilutive convertible securities. The one that should be used first to recalculate
earnings per share is the security with the (EPIS)
a. smaller earnings effect per share
b. greater earnings effect per share
c. smaller earnings adjustment
d. greater earnings adjustment
Câu 8 (ĐỀ THT): Under paragraph 4, if an entity presents both consolidated (hợp nhất) and separate (tách biệt)
financial statements, the IAS 33 disclosures need only be determined on the basis of:
a. consolidated information (only in consolidated)
b. parent entity only
c. subsidiary entities only
d. the entity has choice of either parent entity or consolidation
Câu 9 (ĐỀ THT): What effect will the acquisition of treasury shares have on shareholders' equity and earnings per
share, respectively?
a. Decrease and no effect
b. Increase and no effect
c. Decrease and increase
d. Increase and decrease
CPQ tăng => VSCH giảm => EPS tăng
Câu 10 (ĐỀ THT): When applying the treasury share method for diluted earnings per share, the market price of the
ordinary shares used for the repurchase is the (option, warrant)
a. None of these answers are correct
b. price at the beginning of the year
c. price at the end of the year
d. average market price

Câu 11 (ĐỀ THT): When computing diluted earnings per share, convertible bonds are
a. assumed converted whether they are dilutive or antidilutive
b. assumed converted only if they are antidilutive
c. ignored
d. assumed converted only if they are dilutive
Câu 12 (ĐỀ THT): When computing diluted earnings per share, convertible securities are:
a. recognized whether they are dilutive or antidilutive
b. recognized only if they are dilutive
c. ignored
d. recognized only if they are antidilutive
Câu 13 (ĐỀ THT): The basic earnings per share and diluted earnings per share ratios must be presented in an entity’s:
a. statement of profit or loss and other comprehensive income even if the amounts are negative
b. statement of financial position even if the amounts are negative
c. statement of profit or loss and other comprehensive income only if the amounts are positive
d. statement of changes in equity even if the amounts are negative
(negative + positive => luôn luôn P/L + OCI)
Câu 14 (ĐỀ THT): If the entity has a discontinued operation, then it must also calculate and disclose the:
a. the basic and diluted earnings per share ratios for the discontinued operation in the statement of profit or loss and other
comprehensive income only if the discontinued operation contributed a profit in the current reporting period
b. the diluted earnings per share ratio only for the discontinued operation in the statement of profit or loss and other
comprehensive income
c. the basic and diluted earnings per share ratios for the discontinued operation in the statement of profit or loss and other
d. the basic earnings per share ratio only for the discontinued operation in the statement of profit or loss and other
Câu 15 (ĐỀ THT): A company issues bonus shares for no consideration ( phí khi chuyển đổi sớm) on 1 August 2014.
For the reporting period ended 30 June 2015, the calculation of:
a. only the diluted earnings per share must be adjusted retrospectively for all periods that are presented in the financial
statements
b. both basic earnings per share and diluted earnings per share may be adjusted retrospectively at the option of the entity for all
periods that are presented in the financial statements
c. only basic earnings per share must be adjusted retrospectively for all periods that are presented in the financial statements
d. both basic earnings per share and diluted earnings per share must be adjusted retrospectively for all periods that are
presented in the financial statements
(no consideration: k thay đổi => k tính trọng số => phải hồi tố: retrospectively)
Câu 16 (ĐỀ THT): In applying the treasury share method to determine the dilutive effect of share options and warrants,
the proceeds assumed to be received upon exercise of the options and warrants
a. are disregarded in the computation of earnings per share if the exercise price of the options and warrants is less than the
ending market price of ordinary shares
b. None of these answers are correct
c. are used to calculate the number of ordinary shares repurchased at the average market price, when computing diluted
earnings per share
d. are added, net of tax, to the numerator of the calculation for diluted earnings per share
Câu 17 (ĐỀ THT): If all of the dilutive securities were converted into ordinary shares, the diluted earnings per share
ratio:
a. must include an adjustment to decrease the weighted average number of ordinary shares that would be outstanding
b. must include an adjustment to increase the weighted average number of ordinary shares that would be outstanding
c. may include an adjustment to increase the weighted average number of ordinary shares that would be outstanding
d. must include an adjustment to increase the number of ordinary shares that would be outstanding
Câu 18 (ĐỀ THT): The number of shares used in the calculation of earnings per share is:
a. 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
b. the average of the number of ordinary shares outstanding at the beginning (=> during: True) and end of the reporting period
c. 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
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
Câu 19 (ĐỀ THT): In computing earnings per share for a simple capital structure, if the preference shares are
cumulative, the amount that should be deducted as an adjustment to the numerator (earnings) is the (preference
dividend: năm nào trả năm đó)
a. annual preference dividend times (one minus the income tax rate) ( đúng nếu không có vế sau)
c. preference dividends in arrears (trả sau)
d. preference dividends in arrears times (one minus the income tax rate)
Câu 20 (ĐỀ THT): IAS 33 applies to the computation and presentation of earnings per share by:
a. only those entities that are in the process of issuing ordinary shares that will be traded in public markets
b. both reporting and non-reporting entities
c. reporting entities whose shares are publicly traded (đã giao dịch ), or of entities that are in the process of issuing ordinary
shares that will be traded in public markets (đã phát hành)
d. only reporting entities whose shares are publicly traded
Câu 21 (ĐỀ THT): In the diluted earnings per share computation, the treasury share method is used for options and
warrants to reflect assumed reacquisition of ordinary shares at the average market price during the period. If the
exercise price of the options or warrants exceeds the average market price, the computation would
a. reflect the excess of the number of shares assumed issued over the number of shares assumed reacquired as the potential
dilution of earnings per share
b. fairly present diluted earnings per share on a prospective basis
c. fairly present the maximum potential dilution of diluted earnings per share on a prospective basis
d. be antidilutive
(In the money: Exercise < average
Out of the money: Exercise > average)
Câu 22 (ĐỀ THT): 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)?
a. Annual preference dividend times the income tax rate
b. Annual preference dividend times (one minus the income tax rate)
c. Annual preference dividend divided by the income tax rate
d. Annual preference dividend
trái phiếu thì tính trước thuế [interest (1-tax)]
Câu 23 (ĐỀ THT): Terry Corporation had 300,000 ordinary shares outstanding at December 31, 2019. In addition, it had
90,000 share options outstanding, which had been granted to certain executives, and which gave them the right to
purchase Terry's shares at an option price of €37 per share. The average market price of Terry's ordinary shares for
2019 was €50. What is the number of shares that should be used in computing diluted earnings per share for the year
ended December 31, 2019?
b. 366,600
c. 300,000
d. 331,622
e. 323,400 = 300 + 90x(1- 37/50)
Câu 24 (ĐỀ THT): Hill Corp. had 600,000 ordinary shares outstanding on January 1, issued 900,000 shares on July 1,
and had income applicable to common stock of €1,050,000 for the year ending December 31, 2019. Earnings per share
for 2019 would be
b. €1.75
c. €1.00 =1050/(600+900*6/12) = 1050/(600*6/12+1500*6/12

d. €0.83
e. €1.17
Câu 25 (ĐỀ THT): Milo Co. had 600,000 ordinary shares outstanding on January 1, issued 126,000 shares on May 1,
purchased 63,000 shares of treasury shares on September 1, and issued 54,000 shares on November 1. The weighted
avera ge shares outstanding for the year is
a. 672,000 600*4/12 + 726*4/12 + (726-63) *2/12 + (726-63+54)*2/12 = 600 + 126*8/12 – 63*4/12 +54*2/12
b. 651,000
c. 714,000
e. 693,000
Câu 26 (ĐỀ THT): At December 31, 2018, Sager Co. had 1,200,000 ordinary shares outstanding. In addition, Sager had
450,000 shares of preference shares which were convertible into 750,000 ordinary shares. During 2019, Sager paid
£600,000 ordinary cash dividends and £400,000 preference cash dividends. Net income for 2019 was £3,400,000 and the
income tax rate was 40%. The diluted earnings per share for 2019 is (rounded to the nearest penny)
a. £2.84
c. £1.24
d. £1.74 = 3.400/(1.200+750)
e. £2.51
(là Dilutive nên nếu convertible thì không đụng đến dividend; nếu nonconvertible thì trừ ra)
Câu 27 (ĐỀ THT): XYZ Ltd has 10 000 ordinary shares on issue at 1 July 2015 which is the beginning of its reporting
period. On 1 May 2016, it issued a further 2000 ordinary shares for cash. The weighted average number of shares for
use in the earnings per share calculation is:
a. 12,000 shares
b. 10,000 shares
c. 11,000 shares
d. 10,333 shares = 10+2*2/12 = 10*10/12 + 12*2/12
Câu 28 (ĐỀ THT): Nolte Co. has 4,000,000 ordinary shares outstanding on December 31, 2018. An additional 200,000
shares are issued on April 1, 2019, and 480,000 more on September 1. On October 1, Nolte issued €6,000,000 of 9%
convertible bonds. The bonds are dilutive. Each €1,000 bond is convertible into 40 ordinary shares. No bonds have
been converted. The number of shares to be used in computing basic earnings per share and diluted earnings per
share on December 31, 2019 is:
a. 4,310,000 and 4,370,000
. c. 4,310,000 and 4,550,000

d. 5,080,000 and 5,320,000
e. 4,310,000 and 4,310,000
computing basic earnings per share = 4000+200*9/12 +480*4/12 = 4000*3/12 +4200*5/12 +4680 *4/12 = 4310
diluted earnings per share = 4310 + 6000/1000*40*3/12 = 4370
Câu 29 (ĐỀ THT): Fultz Company had 300,000 ordinary shares issued and outstanding at December 31, 2018. During
2019, no additional ordinary shares were issueD. On January 1, 2019, Fultz issued 400,000 shares of nonconvertible
preference shares. During 2019, Fultz declared and paid €180,000 cash dividends on the ordinary shares and €150,000
on the nonconvertible preference shares. Net income for the year ended December 31, 2019, was €960,000. What
should be Fultz's 2019 earnings per share, rounded to the nearest penny?
b. €2.70 = (960-150)/300
c. €3.20
d. €2.10
e. €1.16
(non-convertible nên phải trừ cổ tức)
Câu 30 (ĐỀ THT): On January 2, 2019, Worth Co. issued at par £2,000,000 of 7% convertible bonds. Each £1,000 bond is
convertible into 20 ordinary shares. No bonds were converted during 2019. Worth had 200,000 ordinary shares
outstanding during 2019. Worth’s 2019 net income was £600,000 and the income tax rate was 30%. Worth’s diluted
earnings per share for 2019 would be (rounded to the nearest penny):
b. £3.49
c. £2.91
d. £3.00
e. £3.08
Câu 31 (ĐỀ THT): Warrants exercisable at £20 each to obtain 30,000 ordinary shares were outstanding during a period
when the average market price of the ordinary shares was £25. Application of the treasury share method for the
assumed exercise of these warrants in computing diluted earnings per share will increase the weighted average
number of outstanding shares by
b. 24,000
c. 6,000 = 30000(1-20/25) = 6000
d. 30,000
e. 7,500
Câu 32 (ĐỀ THT): Harry Ltd determined its profit 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 diluted earnings per share at 30 June 2016 is:
a. €0.80
b. €0.94= 960/(1000+200(1-3,5/4)) = 0.94
c. €4.00
d. €1.24
Câu 33 (ĐỀ THT): Marsh Co. had 2,400,000 ordinary shares outstanding on January 1 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:
a. $1.36
c. $1.42
d. $1.33
e. $1.28
(3400-200)/(2400+100) = 1.28
Câu 34 (ĐỀ THT): Kasravi Co. had net income for 2019 of €300,000. The average number of shares outstanding for the
period was 200,000 shares. The average number of shares under outstanding options, at an option price of €30 per
share is 12,000 shares. The average market price of the ordinary shares during the year was €36. What should Kasravi
Co. report for diluted earnings per share for the year ended 2019?
a. €1.43
b. €1.50
c. €1.42
e. €1.49
300/(200+12(1-30/36)) = 1.49
Câu 35 (ĐỀ THT): At December 31, 2019, Hancock Company had 500,000 ordinary shares issued and outstanding,
400,000 of which had been issued and outstanding throughout the year and 100,000 of which were issued on October
1, 2019. Net income for the year ended December 31, 2019, was €1,020,000. What should be Hancock's 2019 earnings
per share, rounded to the nearest penny?
a. €2.27
b. €2.40
c. €2.02
d. €2.55
e. None of these answers are correct
1020/(400+100*3/12) = 2.4
Câu 36 (ĐỀ THT): Shipley Corporation had net income for the year of £480,000 and a weighted average number of
ordinary shares outstanding during the period of 200,000 shares. The company has a convertible bond issue
outstanding. The bonds were issued four years ago at par (£2,000,000), carry a 7% interest rate, and are convertible
into 40,000 shares. The company has a 40% tax rate. Diluted earnings per share are:
a. £2.58
c. £2.35
d. £1.65
e. £2.23
(480+7%*2000*60%)/(200+40) = 2.35
Câu 37 (ĐỀ THT): 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?
a. 612,000
b. 608,000
c. None of these answers are correct
d. 588,000
e. 580,000
560+40*6/12+32*(1-15/20) = 588
Câu 38 (ĐỀ THT): 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
a. €2.22
b. €1.67
d. €1.11
e. €1.94
(400-10*5%*100)/180 = 1.94
Câu 39 (ĐỀ THT): 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 financial 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 financial statements, Rice's 2019 earnings per share should be:
a. £1.50
b. £3.17
d. £3.00
e. £1.58
(950-10%*5*100)/(300+300) = 1.5
Câu 40 (ĐỀ THT): At December 31, 2018 Pine Company had 200,000 ordinary shares and 10,000 shares of 4%, €100 par
value cumulative preference shares outstanding. No dividends were declared on either the preference or ordinary
shares in 2018 or 2019. On February 10, 2020, prior to the issuance of its financial statements for the year ended
December 31, 2019, Pine declared a 100% stock split on its ordinary shares. Net income for 2019 was €720,000. In its
2019 financial statements, Pine’s 2019 earnings per share should be:
b. €3.20
c. €1.00
d. €1.70
e. €3.40
(720-10*4%*100)/(200+200) = 1.7
Câu 41 (ĐỀ THT): 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?
b. $2.35
c. $2.11
d. $3.38
e. $2.45
(4500+12000*6%*70%)/(1200+400*4/12+800) = 2.35
Câu 42 (ĐỀ THT): 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):
a. €1.50
. €3.42
d. €1.80
e. €1.71
(3000+10.000*6%*70%)/(1000+1000) = 1.71
(Diluted : giả định chuyển đổi)
Câu 43 (ĐỀ THT): Hanson 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, Hanson paid dividends of €1.20 per share on the ordinary shares and €4 per share on the
preference shares. Each €1,000 bond is convertible into 45 ordinary shares. The net income for 2019 was $800,000 and
the income tax rate was 30%. Basic earnings per share for 2019 is (rounded to the nearest penny):
a. €3.60
b. €3.35
c. €2.94
d. €3.22
(800-4*20)/200 = 3.6
Câu 44 (ĐỀ THT): ABC Ltd has 21,000 ordinary shares on issue at 1 January 2016 which is the beginning of its
reporting period. On 30 June 2016, it issued a further 2,000 ordinary shares for cash. On 1 November 2016, ABC Ltd
repurchased 600 shares at fair value in a market transaction. The weighted average number of shares for use in the
earnings per share calculation is:
a. 21,900 shares
b. 21,700 shares
c. 22,400 shares
d. 21,000 shares
21+2*6/12 – 0,6*2/12 = 21.9
Câu 45 (ĐỀ THT): Beaty Inc. purchased Dunbar Co. and agreed to give shareholders of Dunbar Co. 10,000 additional
shares in 2020 if Dunbar Co.’s net income in 2019 is €500,000; in 2018 Dunbar Co.’s net income is €520,000. Beaty Inc.
has net income for 2018 of €200,000 and has an average number of ordinary shares outstanding for 2018 of 100,000
shares. What should Beaty report as diluted earnings per share for 2018?
b. €2.22
c. €1.82 = 200 / (100+10) = 1.82
d. €2.00
e. €1.67
Câu 46 (ĐỀ THT): Mary Ltd determined its profit attributable to ordinary shareholders for the reporting period ended 30
June 2016 as £720,000. The number of ordinary shares on issue up to 31 October 2015 was 50,000. Mary Ltd
announced a two-for- one bonus issue of shares effective for each ordinary share outstanding at 31 October 2015.
Basic earnings per share at 30 June 2016 is:
a. £7.20
b. £9.60
c. £6.17
d. £4.80
720 / (50+100) = 4.8
Câu 47 (ĐỀ THT): Hanson Co. had 200,000 ordinary shares, 20,000 shares of convertible preference shares, and
ordinary shares. During 2019, Hanson paid dividends of €1.20 per share on the ordinary shares and €4 per share on the
preference shares. Each €1,000 bond is convertible into 45 ordinary shares. The net income for 2019 was $800,000 and
the income tax rate was 30%. Diluted earnings per share for 2019 is (rounded to the nearest penny):
a. €3.33
c. €2.77
d. €2.81
e. €3.05
TÍnh Dilutive:
1. EPS:
TỬ SỐ MẪU SỐ HỆ SỐ
Basic 720 [ 800 – 20*4] 200 3,6 [720/200]
(2) Convertible preferred 80 [20*4] 40 2 [80/40]

share
(1) Convertible bond 70 [1000*10%*70%] 45 [1000/1000 *45] 1,5 [70/45]
TIẾP THEO
Basic 720 200 3,6
(1) Convertible bond 790 [720+70] 245 [200+45] 3,22
(2) Convertible preferred 870 [790+80] 285 [245+40] 3,05

share
Câu 48 (ĐỀ THT): Fugate Company had 500,000 ordinary shares issued and outstanding at December 31, 2018. On July
1, 2019 an additional 500,000 shares were issued for cash. Fugate also had share options outstanding at the beginning
and end of 2019 which allow the holders to purchase 150,000 ordinary shares at €20 per share. The average market
price of Fugate's ordinary shares was €25 during 2016. What is the number of shares that should be used in computing
diluted earnings per share for the year ended December 31, 2019?
a. 787,500
b. 1,030,000
c. 780,000
e. 870,000
500+500*6/12 +150*(1-20/25) = 780
Câu 49 (ĐỀ THT): 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?
a. 4,000,000 and 4,000,000
b. 4,000,000 and 4,400,000
c. 4,400,000 and 5,200,000
d. 4,000,000 and 4,100,000
computing basic earnings per share = 3200+800*9/12 + 400*6/12 = 4000

diluted earnings per share = 4000 + 20*20*3/12 = 4100
Câu 50 (ĐỀ THT): Grimm Company has 1,800,000 ordinary shares outstanding on December 31, 2018. An additional
150,000 ordinary shares were issued on July 1, 2019, and 300,000 more on October 1, 2019. On April 1, 2019, Grimm
issued 6,000, €1,000 face value, 8% convertible bonds. Each bond is convertible into 40 ordinary shares. The bonds are
dilutive. 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, for the year ended December 31, 2019?
a. 1,950,000 and 2,130,000
c. 1,950,000 and 1,950,000
d. 2,250,000 and 2,430,000
e. 1,950,000 and 2,190,000
computing basic earnings per share = 1800+150*6/12+300*3/12 = 1950
diluted earnings per share = 1950+ 40*6*9/12 = 2130
Câu 51 (ĐỀ THT): Lerner Co. had 200,000 ordinary shares, 20,000 shares of convertible preference shares, and
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)
a. €2.21
b. €2.51
d. €2.70
e. €2.42
(600-20*3)/200 = 2.7
Câu 52 (ĐỀ THT): Lerner Co. had 200,000 ordinary shares, 20,000 shares of convertible preference shares, and
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)
a. €2.25
c. €2.46
d. €2.14
e. €2.35
Basic 540 [600-20*3] 200 2,7
(1)Convertible 60 [20*3] 40 1,5

preference
(2)Convertible bond 70 [1000*10%*70%] 45 [1000/1000 *45] 1,5667
TIẾP THEO
(1) Convertible 600 [540+60] 240 2,5

preference
(2) Convertible bond 670 [600+70] 285 [240+45] 2,35
Câu 53 (ĐỀ THT): 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.)
a. £1.67
b. £2.50
d. £2.08
e. £$1.50
5000/(2000+1000) = 1.67 (được chuyển đổi nên không đụng vô dividend)
Câu 54 (ĐỀ THT): At December 31, 2018, Kifer Company had 500,000 ordinary shares outstanding. On October 1, 2019,
an additional 100,000 ordinary shares were issued. In addition, Kifer had €10,000,000 of 6% convertible bonds
outstanding at December 31, 2018, which are convertible into 225,000 ordinary shares. No bonds were converted in
2019. The net income for the year ended December 31, 2019, was €3,000,000. Assuming the income tax rate was 30%,
the diluted earnings per share for the year ended December 31, 2019, should be (rounded to the nearest penny)
a. €4.80
b. €4.00
c. €4.56
d. €6.52
( không chuyển đổi nhưng đối với diluted thì giả định chuyển đổi)
(3000+10000*6%*70%)/(500+100*3/12+225) = 4.56
Câu 55 (ĐỀ THT): On January 2, 2019, Mize Co. issued at par €300,000 of 9% convertible bonds. Each €1,000 bond is
convertible into 30 ordinary shares. No bonds were converted during 2019. Mize had 50,000 ordinary shares
outstanding during 2019. Mize 's 2019 net income was €160,000 and the income tax rate was 30%. Mize's diluted
earnings per share for 2019 would be (rounded to the nearest penny)
a. €2.71
b. €3.20
d. €3.03
e. €3.58
(160+300*9%*70%)/(50+(300/1000)*30) = 3.03
Câu 56 (ĐỀ THT): Didde Co. had 300,000 ordinary shares issued and outstanding at December 31, 2018. No ordinary
shares were issued during 2019. On January 1, 2019, Didde issued 200,000 shares of nonconvertible preference
shares. During 2019, Didde declared and paid €100,000 cash dividends on the ordinary shares and €80,000 on the
preference shares. Net income for the year ended December 31, 2019 was €620,000. What should be Didde's 2019
earnings per share?
a. €1.80
b. €1.47
c. €1.73
e. €2.07
(620-80)/300 = 1.8
Câu 57 (ĐỀ THT): Antidilutive securities:
a. include share options and warrants whose exercise price is less than the average market price of ordinary shares
b. should be ignored in all earnings per share calculations.
c. are those whose inclusion in earnings per share computations would cause basic earnings per share to exceed diluted
earnings per share. Sai
d. should be included in the computation of diluted earnings per share but not basic earnings per share
Câu 58 (ĐỀ THT): : On January 1, 2019, Gridley Corporation had 125,000 shares of its €2 par value ordinary shares
outstanding. On March 1, Gridley sold an additional 250,000 shares on the open market at €20 per share. Gridley
issued a 20% share dividend on May 1. On August 1, Gridley purchased 140,000 shares and immediately retired the
shares. On November 1, 200,000 shares were sold for €25 per share. What is the weighted-average number of shares
outstanding for 2019?
b. 375,000
c. 258,333
d. 358,333
e. 510,000
Câu 59 (ĐỀ THT): For the purposes of calculating diluted earnings per share, an entity shall adjust the profit
attributable to ordinary shareholders by the after-tax effect of the following item(s) related to dilutive potential ordinary
shares:
a. other income or expenses only
b. interest only
c. dividends only
d. dividends, interest, other income or expenses
Câu 60 (ĐỀ PT): On March 1, 2013, Doll Co. issued 10-year convertible bonds at 106. During 2016, the bonds were
converted into ordinary shares when the market price of Doll's ordinary shares was 500 percent above its par value.
On March 1, 2013, cash proceeds from the issuance of the convertible bonds should be reported as:
a. Equity for the portion of the proceeds attributable to the conversion feature and as a liability for the balance
b. A liability for the principal amount of the bonds and share capital for the premium over the par value
c. Equity for the entire proceeds
d. A liability for the entire proceeds
Câu 61 (ĐỀ PT): What is diluted EPS?
a. The expected EPS if all loans are discharged
b. The expected EPS if all securities with an equity interest, exercise those interests
c.The expected EPS if equity options and warrants are redeemed
d. The expected EPS if the share price falls
Câu 62 (ĐỀ PT): A company issues £500,000 of 6.5% loan stock at a discount of 8%. Issue costs of £25,000 are
incurred. The loan stock should be measured initially at:
a. £475,000
b. £460,000
c. £435,000 = 500,000 * (100% - 8%) - 25,000 ( trừ chi phí phát hành)
d. £500,000
Câu 63 (ĐỀ PT): In computations of weighted average of shares outstanding, when a share dividend or stock split
occurs, the additional shares are:
a. considered outstanding at the beginning of the year
b. considered outstanding at the beginning of the earliest year reported
c. weighted by the number of days outstanding
d. weighted by the number of months outstanding
Câu 64 (ĐỀ PT): Which of the following is not an example of a potential ordinary share?
a. Convertible preferred share
b. Convertible debt
c. Standard preferred share
d. Share warrants
Câu 65 (ĐỀ PT): A company's profit after tax for the year to 30 June 2014 was £1m. The company's issued share capital
at 1 July 2013 consisted of 2,400,000 ordinary shares of 50p each. A further 300,000 shares were issued at full market
price on 1 September 2013. Basic EPS for the year is:
a. 39.2p
b. 37.7p
c. 75.5p
d. 78.4p
37.7p = 1.000.000/((2.400.000*2/12+(2.400.000+300.000)*10/12)
Câu 66 (ĐỀ PT): BC has 3,000,000 $1 ordinary shares in issue on 1 Feb 20x4. On 1 May 20x4 the company issued
convertible bonds for cash. If converted in 3 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 effective 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?
a. Increase of 43,631
b. Decrease of 30,542
c. Decrease of 43,631
d. Increase of 30,542
30,542 = 895.000*6.5%*(1-30%)*9/12
Câu 67 (ĐỀ PT): Earnings per share is calculated before accounting for which of the following items?
a. Minority interest
b. Preference dividend for the period
c. Taxation
d. Ordinary dividend
Câu 68 (ĐỀ PT): A company's issued share capital throughout an accounting period consists of 500,000 ordinary
shares of 20p and 80,000 preference shares of £1. Profit after tax for the period is £320,000 and the preference dividend
is £8,000. Basic EPS for the period is:
a. 62.4p = 62.4p=(320.000-8.000)/500.000
b. 64p
c. 55.2p
d. £3.12
Câu 69 (ĐỀ PT): FX Services granted 15 million of its $1 par ordinary shares to executives, subject to forfeiture if
employment is terminated within three years. The ordinary shares have a market price of $8 per share on the grant
date. Ignoring taxes, what is the effect on earnings in the year after the shares are granted to executives:
a. $120 million b. $40 million c. $15 million d. $0
Câu 70 (ĐỀ PT): On December 31, 2013, the Frisbee Company had 250,000 ordinary shares issued and outstanding. On
March 31, 2014, the company sold 50,000 additional shares for cash. Frisbee's net income for the year ended
December 31, 2014 was $700,000. During 2014, Frisbee declared and paid $80,000 in cash dividends on its
nonconvertible preference shares. What is the 2014 basic earnings per share (rounded):
a. $3.50
b. $2.80
c. $2.16 (700 - 80) / (2500 + 50 * 9/12)
d. $3.10
Câu 71 (ĐỀ PT): The bonds are convertible into 6 million shares of $10 par ordinary shares. The equity portion of the
convertible bond is valued at $6 million at issuance. At June 30, 2013, the unamortized balance in the discount on
bonds payable account was $4 million. On June 30, 2013, half the bonds were converted when Blair's ordinary shares
with a market price of $30 per share. When recording the conversion, Blair should credit share premium:
a. $6 million
b. $8 million
c. $12 million
d. $11 million
There are $80 worth of convertible bonds, since half of them were converted to common stocks = $80 million x 50% = $40
million
Common stock = 6 million shares x 50% x $10 (par value) = $30 million
Unamortized balance in bond discount = $4 million x 50% = $2 million
Additional paid-in capital = convertible bonds - common stock - unamortized bond discount
= $40 million - $30 million - $2 million = $8 million
June 30, 2013, Bond convertion:
Dr Bonds payable 40,000,000
Cr Common stock 30 ,000,000
Cr Discount on bonds payable 2 ,000,000
Cr Additional paid-in capital in excess of par value 8,000,000
Câu 72 (ĐỀ PT): The interest rate that is printed on the bond certificate is not referred to as the:
a. Nominal rate b. Effective rate c. Stated rate d. Contract rate
Câu 73 (ĐỀ PT): Nonconvertible bonds affect the calculation of:
a. Both basic and diluted EPS
b. Basic earnings per share
c. Diluted earnings per share
d. None of these is correct
Câu 74 (ĐỀ PT): On January 1, 2013, an investor paid $291,000 for bonds with a principal amount of $300,000. The
contract rate of interest is 8% while the current market rate of interest is 10%. Using the effective interest method, how
much interest income is recognized by the investor in 2014 (assume annual interest payments and amortization):
a. $25,140 b. $23,280 c. $29,610 d. $29,100
Interest paid in cash=$300,000*8%=$24000
Interest expense recognized by bond issuer=$291,000*10%=$29,100
Carrying value of Bond as on Dec 31,2014=$291,000+$29,100-$24,000=$296,100
Interest income for 2014=$296,100*10%=$29,610
Câu 75 (ĐỀ PT): Patrick Roch International issued 5% bonds convertible into shares of the company's ordinary shares.
Upon issuance, Patrick Roch International should record:
a. The proceeds of the bond issue entirely as debt if the bonds are mandatorily redeemable
b. The proceeds of the bond issue entirely as equity
c. The proceeds of the bond issue entirely as debt
d. The proceeds of the bond issue as part debt and part equity
Câu 76 (ĐỀ PT): How many types of potential ordinary shares must a corporation have in order to be said to have a
complex capital structure:
a. 0 b. 1 c. 3 d. 2
Câu 77 (ĐỀ PT): Under its executive share option plan, Q Corporation granted options on January 1, 2014, that permit
executives to purchase 15 million of the company's $1 par ordinary shares within the next eight years, but not before
December 31, 2016 (the vesting date). The exercise price is the market price of the shares on the date of grant, $18 per
share. The fair value of the options, estimated by an appropriate option pricing model, is $4 per option. No forfeitures
were anticipated, however unexpected turnover during 2015 caused the forfeiture of 5% of the share options. Ignoring
taxes, what is the effect on earnings in 2016:
a. $0
b. $20 million
c. $18 million
d. $19 million = 15*0.95*4 – 15*0.95*4*2/3
Câu 78 (ĐỀ PT): Basic earnings per share ignores:
a. Some potential ordinary shares, but not others
b. All potential ordinary shares
c. Dividends declared on noncumulative preference share
d. Share splits
Câu 79 (ĐỀ PT): During 2014, Angel Corporation had 900,000 ordinary shares and 50,000 6% preference shares
outstanding. The preference share does not have cumulative or convertible features. Angel declared and paid cash
dividends of $300,000 and $150,000 to ordinary and preference shareholders, respectively, during 2014. On January 1,
2013, Angel issued convertible bonds. The carrying amount of the bonds on January 1, 2014 was $2,000,000. The
effective rate on the bonds was 5%. Each $1,000 bond is convertible into 5 ordinary shares. Angel's net income for the
year ended December 31, 2014, was $6 million. The income tax rate is 20%. What is Angel's basic earnings per share
for 2014, rounded to the nearest cent:
a. None of these is correct
b. $5.57
c. $5.29
d. $6.50= (6000-150)/900
Câu 80 (ĐỀ PT): The rate of interest that actually is incurred on a bond payable is called the:
a. Coupon rate
b. Effective rate
c. Contract rate
d. Stated rate
Câu 81 (ĐỀ PT): At December 31, 2014 and 2013, G Co. had 50,000 ordinary shares and 5,000 shares of 5%, $100 par
value cumulative preference share outstanding. No dividends were declared on either the preference or ordinary share
in 2014 or 2013. Net income for 2014 was $500,000. For 2014, basic earnings per ordinary share amounted to:
a. $5.00 b. $9.00 c. $10.00 d. $9.50 = (500.000-5.000*100*5%)/50.000
Câu 82 (ĐỀ PT): On December 31, 2013, Albacore Company had 300,000 ordinary shares issued and outstanding.
Albacore issued a 10% share dividend on June 30, 2014. On September 30, 2014, 12,000 ordinary shares were
reacquired as treasury shares. What is the appropriate number of shares to be used in the basic earnings per share
computation for 2014:
a. 327,000 = 300,000*1.1 – 12000*3/12 => Stock divided không nhân trọng số thời gian
b. 303,000
c. 312,000
d. 342,000
Câu 83 (ĐỀ PT): Dilutive convertible bonds affect both the numerator and the denominator in computing diluted EPS:
a. TRUE
b. FALSE
Câu 84 (ĐỀ PT): Baldwin Company had 40,000 ordinary shares outstanding on January 1, 2014. On April 1, 2014 the
company issued 20,000 ordinary shares. The company had outstanding fully vested incentive share options for 10,000
shares exercisable at $10 that had not been exercised by its executives. The average market price of ordinary share for
the year was $12. What number of shares (rounded) should be used in computing diluted earnings per share:
a. 65,000
b. 55,000
c. 56,667 = 40.000+20.000*9/12+10.000-10.000*$10/$12
d. 61,667
Câu 85 (ĐỀ PT): On January 1, 2013, Ozark Minerals issued $20 million of 9%, 10-year convertible bonds at 101. The
bonds pay interest on June 30 and December 31. Each $1,000 bond is convertible into 40 shares of Ozark's no par
ordinary shares. Bonds that are similar in all respects, except that they are nonconvertible, currently are selling at 99.
Upon issuance, Ozark should:
a. Credit premium on bonds payable $200,000
b. Credit bonds payable $18,800,000
c. Credit bonds payable $20,200,000
d. Credit equity $200,000
Câu 86 (ĐỀ PT): If a company meets the requirements to report its bonds at fair value, it reports changes in fair value in
its income statement:
a. TRUE
b. FALSE
Câu 87 (ĐỀ PT): On January 1, 2014, Red Ltd. issued share options for 200,000 shares to a division manager. The
options have an estimated fair value of $6 each. To provide additional incentive for managerial achievement, the
options are not exercisable unless divisional revenue increases by 6% in three years. Red initially estimates that it is
probable the goal will be achieved. Ignoring taxes, what is reduction in earnings in 2014:
a. $0
b. $200,000
c. $1,200,000
d. $400,000 = 400,000 = 200.000*6*1/3

Câu 88 (ĐỀ PT): Except for tax considerations, the potentially dilutive effect of convertible preference shares is
handled in EPS calculations in much the same way as convertible debt:
a. TRUE b. FALSE
Câu 89 (ĐỀ PT): The initial selling price of bonds represents the sum of all the future cash outflows required by the
obligation:
a. TRUE b. FALSE
Câu 90 (ĐỀ PT): Premium on bonds payable is a contra liability account:
a. TRUE b. FALSE
Câu 91 (ĐỀ PT): Blue Cab Company had 50,000 ordinary shares outstanding on January 1, 2014. On April 1, 2014, the
company issued 20,000 ordinary shares. The company had outstanding fully vested incentive share options for 5,000
shares exercisable at $10 that had not been exercised by its executives. The end-of-year market price of ordinary share
was $13 while the average price for the year was $12. The company reported net income in the amount of $269,915 for
2014. What is the diluted earnings per share (rounded):
a. $4.50 b. $3.81 c. $4.10 d. $3.60
Câu 92 (ĐỀ PT): Amortization of discount on bonds payable results in interest expense that is less than the actual
cash outflow:
a. FALSE b. TRUE
Câu 93 (ĐỀ PT): Interest expense is:
a. The stated interest rate times the amount of the debt outstanding during the interest period
b. The effective interest rate times the principal amount of the debt.
c. The effective interest rate times the carrying amount of the debt outstanding during the interest period
d. The stated interest rate times the principal amount of the debt
Câu 94 (ĐỀ PT): Dilutive potential shares shall be deemed to have been converted into shares:
a.At the start of the period or, if later, the date of the issue of the potential shares
b.At the end of the period
c.At the start of the period
d.The date of the issue of the potential shares
Câu 95 (ĐỀ PT): A company's profit after tax for the year to 31 December 2015 was £275,000. The company's issued
share capital on 1 January 2015 consisted of 350,000 ordinary shares. On 1 April 2015, the company made a 1 for 7
rights issue at £1 per share. The market value of the company's shares just before this rights issue was £1.40 per
share. Basic EPS for 2015 is:
a. 70.1p b. 75.8p c. 68.75p d. 70.4p
Câu 96 (ĐỀ PT): Which of the following should be adjusted when calculating dilutive EPS?
a.Finance charges payable on convertible debt
b.Preference dividends payable on convertible preference shares

c.Payments to non-discretionary employee profit sharing plans
d.All of these
Câu 97 (ĐỀ PT): Platinum Limited had an after tax profit of $400,000 for the year. $80,000 of this was earned from the
once off sale of machinery. During the period it paid dividends to the ordinary shareholders of $100,000 and $50,000 to
preference shareholders.
It had 1,000,000 ordinary shares in issue for the entire period. The basic earnings per share for Platinum Limited in the
period is…
a. 33c b. 32c c.35c d.17c
Câu 98 (ĐỀ PT): Ordinary shares outstanding during the period are
a. Based on the outstanding shares in the previous period
b. Based on the outstanding shares at the start of the period
c. Based on the outstanding shares at the end of the period
d. The weighted average number of shares outstanding during the period
Câu 99 (ĐỀ PT): Diluted EPS shows
a.The expected EPS if all securities with an equity interest, exercise those interests
b.The expected EPS if the share price falls
c.The expected EPS if all loans are discharged
d. The expected EPS if equity options and warrants are redeemed
Câu 100 (ĐỀ PT): Where should basic EPS be presented in the financial statements?
a.Statement of Comprehensive Income
b.Statement of Financial Position
c.Statement of Changes in Equity
d.Notes to the financial statements
Câu 101 (ĐỀ PT): Basic earnings per share shall be calculated by dividing the numerator by the number of ordinary
shares outstanding (the denominator):
a.At the start of the period
b.At the end of the period
c.The weighted-average during the period
d.At the date of the capitalisation issue
Câu 102 (ĐỀ PT): Contracts, such as purchased put options and purchased call options (i.e. options held by the
undertaking on its own shares) are included:
a.Neither Basic EPS calculation nor Diluted EPS calculation

b.Diluted earnings per share calculation
c.Basic earnings per share calculation
d.Basic EPS calculation and Diluted EPS calculation
Câu 103 (ĐỀ PT): Shares are usually included in the weighted average number of shares from the date consideration
is…
a.Received b.Receivable
c.Discussed d. Agreed
Câu 104 (ĐỀ PT): On 1 January 20X5, a company's issued share capital consisted of 120,000 ordinary shares of £1. On
1 May 20X5, the company issued another 30,000 ordinary shares and on 1 July 20X5 the company issued a further
50,000 shares. Both issues were made at full market price. The weighted average number of shares outstanding during
the year to 31 December 20X5 was:
a. 165,000 share c.160,000 share,
b.156,667 share d.175,000 share
(Weighted average = (120,000 × 4/12) + (150,000 × 2/12) + (200,000 × 6/12) = 165,000 share)
Câu 105 (ĐỀ PT): A company's profit after tax for the year to 31 December 2015 was £150,000. The comparative figure
for 2014 was £135,000. The company's issued share capital at 1 January 2014 consisted of 240,000 ordinary shares. A 1
for 4 bonus issue was made on 1 July 2015. There were no other share issues in either year. Basic EPS for 2015 and
restated basic EPS for 2014 are:
a.55.6p and 50p c.50p and 45p
b.50p and 56.25p d. 55.6p and 56.25p
(Basic EPS for 2015 is £150,000/300,000 = 50p Restated basic EPS for 2014 is £135,000/300,000 = 45p)
Câu 106 (ĐỀ PT): On 1 January 2016, a company buys £50,000 of 7% loan stock for £47,865. Interest is received on 31
December each year and the stock will be redeemed at a premium of 10% on 31 December 2019. The effective interest
rate is 10.5% per annum. Calculate the amortised cost of the loan stock at 31/12/ 2016
a. £51,750 b. £ 51,526 c. £ 49,391 d. £50,000
Câu 107 (ĐỀ PT): Anti-dilution is:
a.An increase in earnings per share when ordinary shares are converted to convertible instruments
b.A decrease in earnings per share when convertible instruments are converted to ordinary shares
c.An increase in earnings per share when convertible instruments are converted to ordinary shares
d.An decrease in earnings per share when ordinary shares are converted to convertible instruments
Câu 108 (ĐỀ PT): Options and warrants are dilutive, when they would result in the issue of shares for:
a.Less than the average market price of shares during the period
b.The average market price of shares during the period
c.More than the average market price of shares during the period.
d.The average market price of shares during the period
Câu 109 (ĐỀ THT): Which of the following events requires no adjustment to the prior period’s EPS calculations?
a. Bonus issue of shares
b. Reverse share split
c. Exercise of stock warrant
d. Share split
Câu 110 (ĐỀ NXH): M has profits for the year of $350,670. At the start of the current year on 1 Jan 20x1, there were
1,350,000 $1 shares in issue. On 31 Mar 20x1, there was a 1 for 3 rights issue at $3.4. The market price of share just
before the rights issue was $4.10. What is the EPS for the year ended 31 Dec 20x1?
a. 20.6c
b. 20.8c
c. 23.6c
d. 25.9c
II.TỰ LUẬN:
Bài 1: Lợi nhuận sau thuế của công ty B là $25,000,000 cho năm tài chính kết thúc 31/12/20x2 và $14,250,000 cho năm kết
thúc ngày 31/12/20x1. Theo thông tin trên báo cáo tình hình tài chính, cấu trúc vốn của công ty B vào ngày 31/12/20x2 như
sau:
Vốn cổ phần phát hành
90 triệu cổ phiếu thường, mệnh giá $1 $90,000,000
5,000,000 cổ phiếu ưu đãi chuyển đổi, lãi suất 55, mệnh giá 5$ 15,000,000
105,000,000
Thông tin bổ sung như sau:
1. Vào ngày 1/7/20x1, B phát hành quyền mua cổ phiếu (rights issue) tỷ lệ 1:4 với giá phí $1.0. Giá thị trường của B trước khi
phát hành quyền là $2.95/ cổ phiếu.
2. Vào ngày 1/4/20x2, B phát hành cổ phiếu thưởng (bonus issue) theo tỷ lệ 1:1.
3. Vào ngày 1/10/20x1, B phát hành cổ phiếu ưu đãi, có thể chuyển đổi thành 2 cổ phiếu thường sau khi đã phát hành cổ phiếu
thưởng.
4. Vào ngày 1/7/20x2, 2,000,000 cổ phiếu ưu đãi đã được chuyển đổi thành cổ phiếu thường. Cổ tức của cổ phiếu ưu đãi miễn
thuế và được thanh toán vào kết thúc mỗi quý trong năm 20x1 và 20x2.
5. B phát hành 10,000,000 cổ phiếu thường với mệnh giá $1 để mua một toà nhà vào ngày 1/10/20x2. Cổ phiếu được phát
hành theo giá thị trường.
Yêu cầu:
1. Xác định cấu trúc vốn của công ty B vào ngày 1/1/20x1 (tính theo số lượng cổ phiếu).
2. Tính lợi nhuận trên mỗi cổ phiếu (EPS) của công ty B trong năm 20x1.
Câu 1:
Số lượng cổ phiếu ngày 31/12/20x2: 90,000,000
(Trừ): Số lượng cổ phiếu phát hành ngày 1/10/20x2: 10,000,000
(Trừ): Số lượng cổ phiếu ưu đãi được chuyển đổi ngày 1/7/20x2: 4,000,000
(Trừ): Cổ phiếu thưởng phát hành ngày 1/4/20x2 : 38,000,000
(Trừ): Số lượng cổ phiếu phát hành theo hình thức quyền mua cổ phiếu ngày 1/7/20x1: 7,600,000
Câu 2:
Tính EPS năm 20x1:
Lợi nhuận sau thuế năm 20x1 = 13,812,500
Tính số lượng cổ phiếu bình quân lưu hành năm 20x1 như sau:
Tỷ lệ thưởng Tỷ trọng thời gian Số lượng cổ phiếu

Ngày Số lượng cổ phiếu (Bonus element) (Time weighted) bình quân
1/1/20x1 30,400,000 1.15 6/12 17,480,000
1/7/20x1 38,000,000 1 6/12 19,000,000
36,480,000
EPS năm 20x1 = 37.86
Bài 2: Ngày 1/1/20x0, công ty XYZ đã phát hành trái phiếu chuyển đổi (convertible bond) với mệnh giá (norminal value) là
$100,000. Giá bán bằng với mệnh giá. Trái phiếu này đến hạn vào ngày 31/12/20x3. Lãi suất danh nghĩa (coupon rate) của trái
phiếu là 10%/năm. Lãi suất được thanh toán vào cuối mỗi 6 tháng vào ngày 30/6 và 31/12 hàng năm. Trái phiếu tương tự mà
không có quyền chuyền đổi được phát hành trên thị trường với mức lãi suất là 15%/năm. Tỉ lệ chuyển đổi: $1 mệnh giá trái
phiếu được đổi 0.75 cổ phần thường tại bất cứ thời điểm nào cho đến ngày hết hạn.
Yêu cầu:
1. Tính toán và ghi nhận bút toán tại ngày 1/1/20x0; 30/6/20x0 và 31/12/20x0.
2. Giả sử rằng ngày 1/1/20x1, 60% người nắm giữ trái phiếu thực hiện chuyển đổi thành vốn chủ sở hữu và cho đến ngày
đáo hạn không có bất kỳ trái phiếu nào được chuyển đổi. Tính toán và ghi nhận bút toán tại ngày 1/1/20x1.
3. Giả sử lợi nhuận sau thuế là $10,000,000. Số lượng cổ phần thường (ordinary share) đang lưu hành của tại ngày
1/1/20x0 là 500,000 cổ phần, và ngoài cổ phần thường, công ty chỉ có duy nhất trái phiếu chuyển đổi đã kể ở trên. Thuế suất
thuế thu nhập doanh nghiệp 25%. Hãy tính EPS cơ bản và EPS pha loãng cho năm 20x0.
Câu 1:
Debt component: $85,356.74
Proceed: $100,000
Equity component: $14,643.26
Liability (1/1) Interest Payment Liability (31/12)
6/20x0 85,356.74 6,401.76 5,000 86,758.50
12/20x0 86,758.50 6,506.89 5,000 88,265.39
Journal entries:
- As at 1/1/20x0:
Dr. Cash: 100,000
Cr. Convertible bond: 85,356.74
Cr. Capital reserve: 14,643.26
- As at 30/6/20x0:
Interest expense:
Dr. Interest expense and Cr. Convertible bond: 6,401.76
Payment:
Dr. Convertible bond and Cr. Cash: 5,000
- As at 31/12/20x0:
Interest expense:
Dr. Interest expense and Cr. Convertible bond: 6,506.89
Payment:
Dr. Convertible bond and Cr. Cash: 5,000
Câu 2:
Partial conversion:
Dr. Convertible bond: 52,959.23
Dr. Capital reserve: 8,785.96
Cr. Ordinary Share: 61,745.19
Câu 3: Basic EPS = $20 & Diluted EPS = $17.41

Bài tập chủ đề “Kế toán công cụ phái sinh phòng ngừa rủi ro”
I.TRẮC NGHIỆM:
Câu 1 (ĐỀ THT): SPI 200 futures contracts:
a. are settled on the third Thursday of the contract month
b. may only be used by traders
c. cease trading on the third Thursday of the contract month
d. all of the above
Câu 2 (ĐỀ THT): A buyer of a futures contract:
a. has a right, but not an obligation, to buy the underlying asset
b. must pay the futures price when the contract is made
c. has an obligation to buy the underlying asset
d. may let the contract expire with no action required
Câu 3 (ĐỀ THT): The buyer of a put option on shares:
a. obtains the right to sell the shares at an agreed future time at a price determined now
b. must sell the shares at an agreed future time at a price determined now
c. must sell the shares at an agreed future time at their market price at that time
d. obtains the right to sell the shares at an agreed future time at their market price at that time
Câu 4 (ĐỀ THT): Hedging financial instrument can:
a. protect against losses from adverse movements in foreign exchange rates
b. eliminate any possible gain from changes in the Australian dollar/US dollar exchange rate
c. offset the risk of loss from adverse commodity price changes
d. do all of the above
Câu 5 (ĐỀ THT): The degree to which changes in the fair value or cash flows of a hedge item that are attributable to a
hedge risk are offset by the changes in the fair value or cash flows of a hedging instrument, describes:
a. transaction exposure
b. hedge effectiveness
c. hedge ineffectiveness
d. transaction variability
Câu 6 (ĐỀ THT): The purchase price of an option contract is typically recorded as:
a. a component of shareholders equity

b. an expense
c. an amortized cost
d. an asset
Câu 7 (ĐỀ THT): The reasons for the use of financial instruments such as futures contracts, options and swaps include
all of the following except:
a. to enable the raising of funds by businesses
b. to assist in the management of interest rate and foreign currency exchange risks
c. to provide 'off-balance-sheet' financing opportunities
d. to reduce the amount of outstanding accounts receivable
Câu 8 (ĐỀ THT): Futures contract provides for:
a. any of the above
b. a purchase or sale in the future at a price to be determined when the transaction is completed
c. a purchase or sale in the future at a fixed price agreed at the date of the agreement
d. a purchase or sale now at a price to be determined based on future events
Câu 9 (ĐỀ THT): Futures exchange clearing house is mainly concerned with:
a. all of the above
b. calling in margins from traders as and when required
c. calculating the gains and losses made by futures traders
d. establishing and collecting deposits from brokers trading on the exchange
Câu 10 (ĐỀ THT): Whitnall Limited lost $150 on a hedging instrument and had a corresponding gain on the hedged item
of $100. The effectiveness range for the associated transactions is:
a. 20% - 30%
b. 0% - 15%
c. 100% - 150%
d. 66% - 150%
Câu 11 (ĐỀ THT): To be regarded as ‘highly effective’ in achieving offsetting changes in fair value or cash flows, actual
hedge results must be in the range:
a. 20% - 50%
b. 70% - 100%
c. 90% - 100%
d. 80% - 125%
Câu 12 (ĐỀ THT): An 'interest rate swap' generally involves:
a. two (or more) parties exchanging floating interest rates for fixed interest rates on loans
b. two (or more) parties in different countries agreeing to deal at fixed currency exchange rates
c. two (or more) parties agreeing to guarantee each others' loan obligations
d. a lender and a borrower agreeing to change a floating interest rate to a fixed interest rate or vice versa
Câu 13 (ĐỀ THT): A forward contract used as a cash flow hedge will be recorded as an asset if
a. the holder is hedging the net investment in a foreign entity.
b. the holder is using the alternate accounting method and deferring all gains or losses from the hedge.
c. the holder is expecting to receive a payment as a result of the contract.
d. the holder is accounting for the hedged instrument as a fair value hedge.
Câu 14 (ĐỀ THT): A fair value hedge differs from a cash flow hedge because a fair value hedge
a. is not recorded unless it is a highly-effective hedge.
b. defers the gains or losses in the value of the derivative using Other Comprehensive Income.
c. cannot be used for firm purchase or sales commitments.
d. records gains or losses in the value of the derivative directly to earnings of the company.
Câu 15 (ĐỀ THT): If a financial instrument is classified as a cash flow hedge, then
a. it does not require a notional amount.
b. it is classified as a held-to-maturity asset.
c. its gains or losses are reported in the balance sheet if a fiscal year-end occurs before the settlement date.
d. its gains or losses are reported in the income statement if a fiscal year-end occurs before the settlement date.
Câu 16 (ĐỀ THT): A highly-effective hedge of an existing asset or liability that is reported on the balance sheet would
be recorded using
a. Modified Cash Basis Accounting.
b. Hedge of Net Investment in Foreign Subsidiary.
c. Critical Term Hedge Analysis.
d. Fair Value Hedge Accounting.
Câu 17 (ĐỀ THT): Which of the following is NOT an approach appropriate for hedge accounting?
a. Hedge of Net Investment in Foreign Subsidiary
b. Critical Term Hedge Accounting
c. Fair Value Hedge Accounting

d. Cash Flow Hedge Accounting
Câu 18 (ĐỀ THT): Which of the following is not a type of hedging relationship?
a. Commodities
b. Cash flow
c. Fair value
d. Net investment in a foreign operation
Câu 19 (ĐỀ THT): Which of the following is NOT an example of a derivative financial instrument?
a. An option contract
b. A futures contract
c. A commercial bill contract
d. A forward exchange contract
Câu 20 (ĐỀ THT): Which of these would not be a cash flow hedge?
a. A hedge of future price changes of raw materials that will be purchased by the entity
b. A hedge of the changes in the interest rate of a current loan
c. A hedge of the changes in the interest rate of an anticipated loan
d. A hedge of changes in the fair value of a loan
Câu 21 (ĐỀ THT): Which of these is not a defining characteristic of a derivative financial instrument according to the
standards?
a. A value dependent upon a specified interest rate or similar variable
b. A financial instrument that requires little or no initial net investment relative to other similar contracts
c. A financial instrument to be settled at a later date
d. A newly acquired financial instrument
Câu 22 (ĐỀ THT): Which of the following hedging strategies would a business most likely use?
a. An importer will want to hedge his foreign denominated accounts receivable and will purchase forward contracts to hedge an
exposed net asset position.
b. An importer will want to hedge his foreign denominated accounts payable and will purchase forward contracts to hedge an
exposed net liability position.
c. An exporter will want to hedge his foreign denominated accounts payable and will purchase forward contracts to hedge an
d. An exporter will want to hedge his foreign denominated accounts receivable and will purchase forward contracts to hedge an
Câu 23 (ĐỀ THT): Which of the following statements is correct?

a. The writer (seller) of a call option on shares has an obligation to sell the shares at a future time to the buyer of the option
b. The writer (seller) of a call option on shares may or may not have to sell the shares to the buyer of the option
c. All of the above are correct
d. The writer (seller) of a call option on shares receives a fee from the buyer of the option
Câu 24 (ĐỀ THT): When preparing their year-end financial statements, the Warner Company includes a footnote
regarding their hedging activities during the year. Which of the following is NOT required to be disclosed?
a. How hedge effectiveness is determined and assessed
b. Alternative hedging options declined
c. The specific types of risks being hedged, and how they are being hedged
d. The net gain or loss reported for the period for fair value hedges and where in the financial statements it is reported
Câu 25 (ĐỀ THT): When accounting for a cash flow hedge, IFRS 9 requires that hedge ineffectiveness is:
a. recorded in profit or loss
b. capitalised as a deferred asset
c. recorded separately as a financial liability
d. separately recorded in equity
Câu 26 (ĐỀ THT): When a cash flow hedge is appropriate, the effective portion of the gain or loss on the derivative is
a. recognized immediately at the time the agreement is made.
b. recognized over time, offset by the fluctuation in the value of the hedged asset or liability.
c. deferred using other comprehensive income.
d. recognized over time, amortized over the period of the agreement.
Câu 27 (ĐỀ THT): Taydus Corporation, a U.S. corporation, sold goods on December 2 to a company overseas, and is
now carrying a receivable denominated in euros. Taydus signed a 60-day forward contract on that same date to sell
euros. The spot rate was $1.40 on the date they signed the contract and the 60-day forward rate was $1.36. At the end
of that month when they closed the books at their fiscal year-end, the spot rate was $1.42 and the 30-day forward rate
was $1.40. Assume this is a fair value hedge. The forward contract will not be settled net. What would be reported by
Taydus for the year ending December 31?
a. Net exchange gain
b. Net exchange loss
c. Deferred exchange loss
d. Deferred exchange gain
Câu 28 (ĐỀ THT): Callas Corporation Limited buys an option that entitles it to purchase 2000 shares in Maria Limited at
$5 per share at any time in the next 3 months. The derivative financial instrument in this transaction is the:
a. price of the shares in Maria Limited after 3 months have elapsed

b. shares in Maria Limited
c. shares in Callas Corporation Limited
d. option priced at $5
Câu 29 (ĐỀ THT): The trader purchases 4 futures contracts with a total value of $100 when the price of the contracts
(based on the SPI 200 share price index) is 3026. When these contracts expire, the index itself is at 2950 points and the
price of the SPI 200 contract units is 2975. The trader has:
a. made a loss of $5100
b. made a loss of $2550
c. made a gain of $2550
d. made a gain of $5100
Câu 30 (ĐỀ THT): The trader sells 2 futures contracts (a total value of $50) when the price of the contracts (based on
the SPI 200 share price index) is 3030. When these contracts expire, the index itself is at 3015 points and the price of
the SPI 200 contract units is 2995. The trader has:
a. made a loss of $1750
b. made a gain of $875
c. made a gain of $1750
d. made a loss of $875
Câu 31 (ĐỀ THT): Cirtus Corporation, a U.S. corporation, placed an order for inventory from a Mexican supplier on
September 18 when the spot rate was $0.0840 = 1 peso. The invoice price will be denominated in pesos. Also on
September 18, they entered into a 30-day forward contract (designated as a fair value hedge of the firm commitment to
purchase) to purchase 860,000 pesos at a forward rate of $0.0810. On October 18 when the inventory was received, the
spot rate was $0.0890. At what amount should the inventory be carried on Cirtus' books at the time of contract?
a. $76,540
b. $69,660
c. $72,240
d. $860,000
Câu 32 (ĐỀ THT): Corine Ltd, a trader bought a December put option for 10 $100 000 10% treasury bonds at a premium
of $3.95 on January 1, 2010. Year end for Corine is 30 June when the price for a December put option for $100 000; 10%
treasury bonds is $3.50. What would be the journal entry for 30 June 2010?
a. Dr Loss on options contract and Cr Investment in options contract: $450
b. Dr Investment in options contract and Cr Gain on options contract: $450
c. Dr Loss on options contract and Cr Investment in options contract: $4500
d. Dr Investment in options contract and Cr Gain on options contract: $4500
Câu 33 (ĐỀ THT): Corine Ltd, a trader bought a December put option for 10 $100 000 10% treasury bonds at a premium
of $3.95 on January 1, 2010. Year end for Corine is 30 June when the price for a December put option for $100 000; 10%
treasury bonds is $3.50. What was the initial journal entry to record the option?
a. Dr Cash at Bank: $39 500 and Cr Investment in options contract: $39 500
b. Dr Cash at Bank: $3950 and Cr Investment in options contract: $3950
c. Dr Investment in options contract: $3950 and Cr Cash at Bank: $3950
d. Dr Investment in options contract: $39 500 and Cr Cash at Bank: $39 500
Câu 34 (ĐỀ THT): Barnes Company entered into a forward contract during the current year to hedge the risk of a
material supply cost increase. Based on the current market, at year-end the present value of the estimated amount they
will have to pay in ten months is $750,000. What entry would be recorded at year-end closing, assuming that no
amount was recorded for this contract until this time?
a. Dr Other Comprehensive Income (-SE) and Cr Forward Contract (+L): $750,000
b. Dr Forward Contract (+A) and Cr Earnings (+SE): $750,000
c. Dr Forward Contract (+A) and Cr Other Comprehensive Income (+SE): $750,000
d. Dr Other Comprehensive Income (-SE) and Cr Earnings (+SE): $750,000
Câu 35 (ĐỀ PT): During its financial 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?
a. DEBIT the statement of changes in equity & CREDIT liabilities
b. DEBIT profit or loss & CREDIT equity
c. DEBIT profit or loss & CREDIT liabilities
d. DEBIT the statement of changes in equity & CREDIT equity
Câu 36 (ĐỀ PT): Which of following statements is WRONG?
a. All of free -standing derivatives are recognized gain or loss during their life
b. At inception, accountant does not record the journal entry for forward contract
c. At closing of position or at expiration of contract, accountant always records the increase in cash for purchased option
d. When there is a gain on the purchased option, there is a loss on the written option
Câu 37 (ĐỀ PT): A company enters a forward exchange contract to hedge a USD receivable. Assuming that the
receivable is measured at fair value, what is the required measurement of the forward exchange contract under IFRS 9
Financial Instruments? Select which one of the following is correct.
a. cost
b. fair value
c. lower of cost and fair value
d. any of the above
Câu 38 (ĐỀ PT): The most important accounting objective for executive share options is:
a. Measuring and reporting the amount of compensation expense during the service period
b. Measuring their fair value for statement of financial position purposes
c. To disclose increases or decreases in the share options held at the end of each accounting period
d. None of these is correct
Câu 39 (ĐỀ PT): The entity grants 1,000 share options to each of its five 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 financial statements for the year ended June 30, 20x5?
a. Increase equity zero; increase in expense income statement zero
b. Increase equity £5,000; increase in expense income statement £5,000
c. Increase equity £6,250; increase in expense income statement £6,250 1,000*5*$5*1/4 = 6,250
d. Increase equity £25,000; increase in expense income statement £25,000
Dr Remuneration expense/Cr equity option 6,250

Câu 40 (ĐỀ PT): Which following instrument is included embedded derivative?
a. Option contract
b. Convertible bond
c. Cumulative preference share
d. All above are correct
Câu 41 (ĐỀ PT): Which of the following factors shall not be taken into account when applying option pricing models?
a. Life of the option
b. Vesting conditions
c. Expected volatility of the share price
d. Risk-free interest rate for the life of the option
Câu 42 (ĐỀ NTTH): A written call option to buy any items except for own equity instrument is:
a. Embedded derivative
b. Transaction in own equity
c. Financial liability
d. Financial asset
Câu 43 (ĐỀ PT): An embedded derivative is:
a. A component of a hybrid financial instrument that contains also a non-derivative host contract
b. A derivative that is used as a hedging instrument in a cash flow hedge or fair value hedge
c. A standardized derivative contract traded on the stock exchange
d. A component of a compound financial instrument that contains also a liability or equity instrument.
Bài tập chủ đề “Thuế Thu nhập doanh nghiệp”
I.TRẮC NGHIỆM:
Câu 1: Which of the following should be added to accounting profit when compluting current income tax expense?
a. Non-deductible but recognised
b. Deductible expense but not recognised
c. Deductible and recognised expense
d. Non-deductible expense but not recognized
Câu 2: Based on which of the following accounting items, current income tax should be calculated:
a. Tax income
b. Income before tax
c. Accounting profit
d. Taxable profit
Câu 3: In 2019, Entity A has an account receivable with the following information: Gross amount: $2,000 and Allowance
for doubtful debt: $500. According to tax regislation, 50% of the allowance has been deductible. What is the tax base
for account receivable?
a. $2,000
b. $1,750
c. $1,500
d. $1,000
Câu 4: An entity has revalued its property and has recognized the increase in the revaluation reserve in its financial
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 profits 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?
a. Deferred tax liability $1.2 million
b. Deferred tax asset $700,000
c. Deferred tax liability $1.4 million
d. Deferred tax liability $600,000
Câu 5: Income tax expense is:
a. the amount that must be paid to the government in respect of the current income tax year
b. shown in the income statement
c. the amount of tax paid to the government during the current reporting period
d. calculated by applying the company income tax rate to taxable income
Câu 6: IAS 12 requires that:
a. deferred tax expense is not identifiable in the financial reports
b. current and deferred tax expense are reported as one figure 'income tax expense'
c. current and deferred tax expense are disclosed separately
d. current tax expense is not identifiable in the financial reports
Câu 7: Which of the following will not result in a temporary difference?
a. Advance rental receipts
b. All of these ANSWER choices will result in a temporary difference
c. Gain on involuntary conversion of non-monetary asset
d. Product warranty liabilities
Câu 8: The tax effect method of accounting for a company’s income tax is based on an assumption that:
a. income tax expense is not equal to current tax liability
b. a tax balance sheet is prepared according to accounting standards
c. income tax expense is equal to income tax payable
d. an accounting balance sheet and a tax balance sheet are the same
Câu 9: McDougall Ltd shows a deferred tax liability of $25,000 in its financial reports. This could have arisen from:
a. making a provision for doubtful debts when the debts have not yet been written off
b. an under-statement of income tax payable in a prior year
c. an unexpected gain from the sale of land owned by the Company
d. making a payment of interest in advance in respect of the following financial year
Câu 10: Stuart Corporation's taxable income differed from its accounting income computed for this past year. An item
that would create a permanent difference in accounting and taxable incomes for Stuart would be:
a. using accelerated depreciation for tax purposes and straight-line depreciation for book purposes
b. a balance in the Unearned Rent account at year end
c. making installment sales during the year
d. a fine resulting from violations of environmental regulations
Câu 11: According to IAS 12, current tax for current and prior periods shall, to the extent unpaid, be recognised as a:
a. Expense
b. Note to the financial statements

c. Liability
d. Contingent liability
Câu 12: ABC Limited has an asset with a carrying value of €50,000. The tax base of this asset is €40,000. The tax rate is
30%. As a result, which of the following deferred tax items does Roland Limited have?
a. A deferred tax asset of €10,000
b. All are incorrect
c. A deferred tax liability of €10,000
d. A deferred tax liability of €3,000
e. A deferred tax asset of €3,000
Câu 13: Permanent differences (between revenues and expenses for accounting and tax purposes):
a. can cause neither Deferred Tax Assets nor Deferred Tax Liabilities to arise
b. can cause Deferred Tax Assets but not Deferred Tax Liabilities to arise
c. can cause both Deferred Tax Assets and Deferred Tax Liabilities to arise
d. can cause Deferred Tax Liabilities but not Deferred Tax Liabilities to arise
Câu 14: Which of the following differences would result in future taxable amounts?
a. Revenues or gains that are recognized in financial income but are never included in taxable income
b. Revenues or gains that are taxable before they are recognized in financial income
c. Expenses or losses that are tax deductible before they are recognized in financial income
d. Expenses or losses that are tax deductible after they are recognized in financial income
Câu 15: Unless a company has a legal right of set-off, IAS 12 Income Taxes, requires disclosure of all of the following
information for deferred tax in the statement of financial position:
(i) The amount of deferred tax assets recognised;
(ii) The amount of the deferred tax liabilities recognised;
(iii) The net amount of the deferred tax assets and liabilities recognised;
(iv) The amount of the deferred tax asset relating to tax losses
a. (iv) only
b. (iii) and (iv) only
c. (i), (ii) and (iv) only
d. (i), (ii) and (iii) only
e. All are incorrect
Câu 16: Tax losses can be viewed as providing:

a. taxable temporary differences, and therefore a current tax liability
b. taxable temporary differences, and therefore a current tax refund
c. deductible temporary differences, and therefore a deferred tax asset
d. deductible temporary differences, and therefore deferred tax liabilities
Câu 17: Current tax consequences of business operations give rise to:
a. a contingent liability for taxes payable
b. a non-current liability for taxes payable
c. a current liability for income tax payable
d. a deferred liability for income tax payable
Câu 18: Which of the following are temporary differences that are normally classified as expenses or losses that are
deductible after they are recognized in financial income?
a. Fines and expenses resulting from a violation of law
b. Advance rental receipts
c. Depreciable property
d. Product warranty liabilities
Câu 19: Jordyn Ltd acquired land in 20X9 for a cash payment of $240,000. In 20x11, Jordyn Ltd revalued that land to
$340,000. If the company income tax rate is 30%, the following entry should be made:
a. Dr Land $30,000; Cr Deferred Tax Liability $30,000;
b. No entry is required
c. Dr Revaluation Surplus $30,000; Cr Deferred Tax Liability $30,000
d. Dr Revaluation Reserve $30,000; Cr Deferred Tax Asset $30,000
Câu 20: Unused (carried forward) tax losses:
a. always give rise to a deferred tax asset
b. sometimes give rise to a deferred tax asset
c. sometimes give rise to a deferred tax liability
d. always give rise to a deferred tax liability
Câu 21: Empirical research on whether tax-effect accounting should continue to be applied indicates that:
a. share prices are unrelated to either accounting or taxation income
b. share prices are more highly associated with accounting income, and therefore accounting standards should not be changed
c. share prices are equally associated with both accounting and taxable income, and therefore both accounting and taxation
income should be reported in the financial reports
d. share prices are more highly associated with taxable income, and therefore financial reports should conform to the taxation
treatments
Câu 22: During the year ended 30 June 20x5 Barry Ltd, pays quarterly tax instalments as follows: €4,000 on 28 October
20x4; €11,000 on 28 February 20x5; €12,000 on 28 April 20x5. On 30 June 20x5, Barry Ltd determines its total current
tax liability for the year to be €33,000. The final tax instalment for the year will be:
a. a payment of €33,000
c. a refund of €2,000
d. a payment of €12,000
e. a payment of €6,000
Câu 23: CTT Limited has an asset which cost $300 with related accumulated depreciation of $100. The accumulated
depreciation for tax purposes is $180 and the company tax rate is 30%. The tax base of this asset is:
a. $80
b. $20
d. $220
e. $120
Câu 24: Link Sink Manufacturing has a deferred tax asset account with a balance of £300,000 at the end of 2018 due to
a single cumulative temporary difference of £750,000. At the end of 2019, this same temporary difference has increased
to a cumulative amount of £1,000,000. Taxable income for 2019 is £1,700,000. The tax rate is 40% for all years.
Assuming it’s probable that 70% of the deferred tax asset will be realized, what amount will be reported on Link Sink’s
statement of financial position for the deferred tax asset at December 31, 2019?
b. £400,000
c. £700,000
d. £680,000
e. £280,000
Vì trình bày trên Financial position (BCĐKT) nên dùng cumulative 1000*70%*40% =280
Câu 25 (ĐỀ THT): For the year ended 30 June X5, Hope Ltd (Hope) had a taxable profit of $ 85.000. The following
comparative information was ascertained from the tax calculation of Hope:
30/6/X4 ($) 30/6/X5 ($)
Deferred tax asset 54.000 62.000

Deferred tax liability 78.000 76.000
The tax rate is 20%
What is the amount of tax expense of Hope for the year ended 30 June X5
a.17.000 $ c. 27.000 $
b.7.000 $ d.10.000 $
Câu 26 (ĐỀ THT): At 30 June 20X3, the carrying amount of an asset is $ 20,000 and its tax base is $ 30.000. The tax rate
is 15%. At 30 June 20X3, in relation to this asset, which one of the following items would be recognised?
a.Deferred tax asset of $ 1.500
b.Deferred tax liability $ 1.500
c.Deferred tax asset of $ 4.500
d.Deferred tax liability $ 4.500
Câu 27(ĐỀ THT): A tax base of an asset or a liability is:
a. The amount that can be deductible in the future tax return with respect to that asset or liability
b. Difference between the temporary difference of that asset or liability and its fair value.
c. The amount attributed to that asset or liability for tax purposes.
d. Difference between the temporary difference of that asset of liability and the present value of future cash flows derived from
that asset or liability.
Câu 28(ĐỀ THT): At 30 June 20X3, the carrying amount of an asset is $ 20,000 and its tax base is $ 30.000. The tax rate
is 15%. At 30 June 20X3, in ralation to this asset, which one of the following items would be recognised?
a.Deferred tax liability $ 1.500
b.Deferred tax asset of $ 4.500
Câu 29(ĐỀ THT): A company operates in a country where it receives a tax deduction equal to the intrinsic value of the
share options at the exercise date. The company grants share options to its employees with a fair value of $4.8m at the
grant date. The company receives a tax allowance based on the intrinsic value of the options which is $4.2m. The tax
rate applicable to the company is 30% and the share options vest in three-years’ time. A company should recognize at
grant date:
a.Deferred tax asset: 420.000 $
b.Deferred tax liability: 420.000 $
c.Deferred tax asset: 480.000 $
d.Deferred tax liability: 480.000 $

Câu 30(ĐỀ THT): At 30 June 20X3, the carrying amount of an liability is $ 120,000 and its tax base is $ 130.000. The tax
rate is 25%. At 30 June 20X3, in ralation to this asset, which one of the following items would be recognised?
a.Deferred tax asset of $ 32.500
b.Deferred tax liability $ 32.500
Câu 31(ĐỀ THT): Permanent differences require:
a. Provision b.Deferred tax liability (or deferred tax asset)
c.Contingent liability d.None of these
Câu 32(ĐỀ THT): Deferred tax asset shall be recognized:
a.For all taxable temporary differences including the goodwill arising on business combination.
b.For all taxable temporary differences, to the extent that it is probable that taxable profit will be available against which the
taxable temporary difference can be utilised.
c.For all deductible temporary differences including the goodwill arising on business combination.
d.For all deductible temporary differences, to the extent that it is probable that taxable profit will be available against which the
deductible temporary difference can be utilised
Câu 33 (ĐỀ THT): The standard IAS 12 defines “accounting profit” as:
a. Profit or loss for a period before deducting tax expense.
b. Profit or loss for a period after deducting tax expense.
c. Profit or loss for a period before deducting tax, interest, depreciation and amortization.
d. Profit or loss for a period determined in accordance with the relevant accounting legislation.
Câu 34(ĐỀ THT): A company applies revaluation policy to its buildings. Rental building has cost of CU 1 300, carrying
amount of CU 890 and the company revalued this building to CU 1 200 based on its market price. In previous years, tax
allowable amortization was CU 400. What is a tax base of the rental building?
a. CU 1.200; b. CU 410; c. CU 900; d. CU 800.
Câu 35(ĐỀ THT): For the year ended 30 June 20X5, Hope Ltd (Hope) had a taxable profit of $ 500.000. The following
comparative information was ascertained from the tax calculation of Hope:
30/6/X4 ($) 30/6/X5 ($)
Deferred tax asset 185,000 198,000

Deferred tax liability 175,000 165,000
The tax rate is 25%
What is the amount of tax expense of Hope for the year ended 30 June 20X5
a.125.000 $ b.148.000 $ c. 23.000 d.102.000
Câu 36: Deferred tax shall never be recognized for:
a.Machinery revalued to its fair value.
b.Tax losses and tax credits.
c.Research expenses paid in previous periods that are not shown in the statement of financial position but will be tax deductible
in the future.
d.Goodwill arising on business combination.
Câu 37(ĐỀ THT): On its statement of financial position as at 31 Dec 20X0, an entity has capitalized its $1m product
development cost, and amortized this amount evenly over 10 years. Under Tax laws, this amount is expensed at
payment date. The entity is taxed at 30% for its annual profit. Deferred tax relate to this product development cost is:
a. Deferred tax expense: CU 0
b. Deferred tax expense: CU 300,000
c. Deferred tax expense: CU 270,000
d. Deferred tax expense: CU 30.000
Câu 38 (ĐỀ THT): . Current tax should be measured using tax rate and tax law that:
a. Have been enacted by the end of the reporting period
b. Have been enacted by the date that the financial statements are authorized for issue
c. Have been enacted or substantively enacted by the end of the reporting period
d. Have been enacted or substantively enacted by the date that the financial statements are authorized for issue
Câu 39 (ĐỀ PT): 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:
a. a future deductible amount of $0
b. a tax base of $10,000
c. a taxable temporary difference of $10,000
d. a deductible temporary difference of $10,000
Câu 40 (ĐỀ PT): Which of the following makes deffered income tax increasing?
a. A taxable temporal difference

b. A permanent difference
c. A temporal difference
d. A deductible temporal difference
Câu 41(ĐỀ PT): Unpaid expenses are shown in a company's statement of financial position as a current liability of
£30,000. These expenses have already been deducted when computing accounting profit but will not be deducted for
tax purposes until they are paid. Assuming that the company pays tax at 20%. What is the resulting deferred tax asset
or liability?
a. Deferred tax asset of £30,000
b. Deferred tax liability of £6,000
c. Current tax expensive £6,000
d. Deferred tax asset of £6,000
Câu 42 (ĐỀ PT): Based on which of the following accounting items, current income tax should be calculated:
a. Taxable profit
b. Tax income
c. Accounting profit
d. Income before tax
Câu 43 (ĐỀ PT): The tax base of an asset is defined 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?
a. A deductible temporary difference
b. A taxable permanent difference
c. A deductible permanent difference
d. A taxable temporary difference
Câu 44 (ĐỀ PT): J Ltd has a depreciable asset that cost $300,000 at the beginning of Year 1. It has a useful life of 5
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:
a. a DTL of $3,375
b. a DTA of $3,375
c. neither a DTA nor a DTL
d. a DTL of $11,250
CA=300.000-(300.000*2/5)=180.000 TB= 300.000*0.75*0.75=168.750
CA > TB => DTL = (180.000-168.750)*30%= 3.375
Câu 45 (ĐỀ PT): Under IAS 12 Incomes Taxes, deferred tax assets and liabilities are measured at the tax rates that:
a. at the rates that prevail at the reporting date
b. at the end of the reporting period
c. are expected to apply when the asset is realized or the liability is settled
d. applied at the beginning of the reporting period
Câu 46 (ĐỀ PT): When assessing the probability that a deferred tax asset from a tax loss can be recognized an entity
should consider:
a. whether the entity has sufficient deductible temporary differences which will result in taxable amounts in future so that the tax
losses can be used
b. whether it is guaranteed that the entity will have future taxable profits before the tax losses expire
c. whether the unused tax losses result from identifiable causes which are likely to recur
d. whether tax planning opportunities are available to the entity that will create sufficient future taxable profits to recover the tax
losses
Câu 47 (ĐỀ PT): In 2019, Entity A has an account receivable with the following information: Gross amount: $2,000 and
Allowance for doubtful debt: $500. According to tax regislation, 50% of the allowance has been deductible. What is the
tax base for account receivable?
a. $2,000
b. $1,750
c. $1,500
d. $1,000
Câu 48 (ĐỀ PT): During the current year, Stern Company had pretax accounting income of $45 million. Stern's only
temporary difference for the year was rent received for the following year in the amount of $15 million. Stern's taxable
income for the year would be:
a. $45 million
b. $60 million
c. $50 million
d. $30 million
Câu 49 (ĐỀ PT): For the year ended 30 June 20X7, Pringle Ltd (Pringle) had an accounting profit of $200 000 and a
taxable profit of $170 000. The tax expense of Pringle for the year ended 30 June 20X7 was $60 000. At 30 June 20X7 it
was determined that the company had a deferred tax liability of $27 000. Assume that there was no deferred tax asset
at the beginning or end of the period. The tax rate is 30 per cent. Which one of the following statements is correct?
a. The deferred tax liability as at 30 June 20X6 was $18 000.
b. The deferred tax expense for the year ended 30 June 20X7 was $27 000.
c. The current tax expense for the year ended 30 June 20X7 was $33 000.
d. The deferred tax liability as at 30 June 20X6 was $0.

Câu 50 (ĐỀ PT): In 2013, Bodily Corporation reported $300,000 pretax accounting income. The income tax rate for that
year was 30%. Bodily had an unused $120,000 loss carryforward from 2011 when the tax rate was 40%. Bodily's income
tax payable for 2013 would be:
a. $72,000
b. $42,000
c. $90,000
d. $54,000 = 300*0.3 – [120*0.4 - 120*(0.4-0.3)] = tax expense in 2013
Câu 51 (ĐỀ PT): A loss carryforward creates a deferred tax liability that should be classified as current to the extent
that the tax losses will be recovered in the following year:
a. FALSE => DTA
b. TRUE
Câu 52 (ĐỀ PT): Changes in enacted tax rates that do not become effective in the current period affect deferred tax
accounts only after the new rates take effect:
a. TRUE
b. FALSE
Câu 53 (ĐỀ PT): A deferred tax asset represents a:
a. Future tax refund
b. Future income tax benefit
c. Future amount of money to be paid out
d. Future cash collection
Câu 54 (ĐỀ PT): Alamo Ltd. had $300 million in taxable income for the current year. Alamo also had a decrease in
deferred tax assets of $30 million and an increase in deferred tax liabilities of $60 million. The company is subject to a
tax rate of 40%. The total income tax expense for the year was:
a. $210 million = 300*0.4+30+60
b. $150 million
c. $180 million
d. $390 million
Câu 55 (ĐỀ PT): In relation to accounting for income taxes, which one of the following statements is correct?
a. All movements in deferred tax assets and liabilities are recognised in the statement of profit or loss and other comprehensive
income.
b. Tax expense is the sum of current tax expense plus deferred tax expense.
c. Deferred tax liabilities are determined from deductible temporary differences.
d. Current tax expense is the sum of tax expense plus deferred tax expense.
Câu 56 (ĐỀ PT): At 30 June 20X3, the gross amount of the accounts receivable of Atom Ltd (Atom) was $10 000. At the
same date, there was a related allowance for doubtful debts of $500. Revenue from sales is included in the statement
of profit or loss and other comprehensive income in the same period as it is included in taxable profit. The tax rate is
30 per cent. At 30 June 20X3, Atom would recognise which one of the following items in its statement of financial
position?
a. deferred tax asset of $150
b. deferred tax asset of $2850
c. deferred tax liability of $2850
d. deferred tax liability of $150
Câu 57 (ĐỀ PT): Which of the following circumstances creates a future taxable amount:
a. Service fees collected in advance from customers: taxable when received, recognized for financial reporting when earned
b. Investment expenses incurred to obtain tax-exempt income (not tax deductible)
c. Straight-line depreciation for financial reporting and accelerated depreciation for tax reporting
d. Accrued compensation costs for future payments
Câu 58 (ĐỀ PT): A deferred tax asset represents the tax effect of the temporary difference between the financial
carrying value of an asset or liability and its tax base:
a. FALSE
b. TRUE
Câu 59 (ĐỀ PT): Woody Corp. had taxable income of $8,000 in the current year. The amount of tax depreciation was
$3,000, while the amount of depreciation reported in the income statement was $1,000. Assuming no other differences
between tax and accounting income, Woody's pretax accounting income was:
a. $6,000
b. $10,000
c. $11,000
d. $5,000
Câu 60 (ĐỀ PT): Which of the following causes a temporary difference between taxable and pretax accounting income:
a. Accelerated tax depreciation for equipment
b. Dividend income that is tax deductible in the same period
c. Investment expenses incurred to generate tax-exempt income
d. Life insurance proceeds received due to the death of an executive
Câu 61 (ĐỀ THT): Deferred taxes should be presented on the statement of financial position
a. as one net debit or credit amount
b. as reductions of the related asset or liability accounts

c. in two amounts: one for the net debit amount and one for the net credit amount
d. as a net amount in the non-current section (Bù trừ nhau để Số tiền thuần trên tài sản dài hạn or Nợ phải trả dài hạn trên
BCTHTC)
Câu 62 (ĐỀ THT): An example of a permanent difference is:
a. interest expense on money borrowed to invest in government bonds
b. lines resulting from a violation of law
c. All of these ANSWER choices are correct
d. percentage depletion of natural resources
Câu 63 (ĐỀ THT): Carry-forward tax losses create: (Lỗ lũy kế)
a. a deductible temporary difference and therefore a deferred tax asset in that the company will pay more tax on future taxable
profits
b. a taxable temporary difference and therefore a deferred tax asset in that the company will pay less tax on future taxable
profits
c. a deductible temporary difference and therefore a deferred tax liability in that the company will pay more tax on future taxable
profits
d. a deductible temporary difference and therefore a deferred tax asset in that the company will pay less tax on future taxable
profits
Câu 64 (ĐỀ THT): Recognition of tax benefits in the loss year due to a loss carryforward (Lỗ lũy kế là ưa vô DTA)
a. only a note to the financial statements
b. the establishment of an income tax refund receivable
c. the establishment of a deferred tax liability
d. the establishment of a deferred tax asset
Câu 65 (ĐỀ THT): At what point in time are deferred tax accounting adjustments recorded?
a. At the end of each month
b. As the cash flows from each transaction occur
c. At the reporting date ( Ngày lập BCTC )
d. As each transaction arises or is incurred
Câu 66 (ĐỀ THT): A temporary difference arises due to:
a. the timing difference between the end of the financial year and when the income tax payable is paid
b. a difference in the amount of the deferred tax assets and the deferred tax liabilities
c. a difference between the amounts of the accounting expenses and the tax deductions of a company which will never be
reversed ( CL vĩnh viễn)
d. a difference between the amounts of the accounting expenses and the tax deductions of a company which will be reversed in
future periods ( CL tạm thời)
Câu 67 (ĐỀ THT): A deductible temporary difference is expected to lead to the payment of: ( More tax: DTL; Less tax:
DTA)
a. less tax in the future and gives rise to a deferred tax liability
b. more tax in the future and gives rise to a deferred tax liability
c. more tax in the future and gives rise to a deferred tax asset
d. less tax in the future and gives rise to a deferred tax asset
Câu 68 (ĐỀ THT): A taxable temporary difference is expected to lead to the payment of:
a. less tax in the future and gives rise to a deferred tax liability
b. less tax in the future and gives rise to a deferred tax asset
c. more tax in the future and gives rise to a deferred tax liability
d. more tax in the future and gives rise to a deferred tax asset
Câu 69 (ĐỀ THT): Accounting standards require disclosure of the amount of:
a. current tax expense (or revenue)
b. all of the above
c. deferred tax expense (or revenue) relating to changes in tax rates or tax laws
d. any adjustments for the current tax of prior reporting periods
Câu 70 (ĐỀ THT): Accounting for income taxes can result in the reporting of deferred taxes as any of the following
except:
a. a contra-asset account ( Tài khoản tài sản đối ứng)
b. a current or non-current liability
c. All of these ANSWER choices are acceptable methods of reporting deferred taxes
d. a current or non-current asset
Câu 71 (ĐỀ THT): An assumption inherent ( tiềm tàng) in a company’s IFRS statement of financial position is that
companies recover and settle the assets and liabilities at
a. their net realizable value
b. the amount that is probable where “probable” means a level of likelihood of at least more than 50%
c. the present value of future cash flows
d. their reported amounts
Câu 72 (ĐỀ THT): Major reason(s) for disclosure of deferred income tax information is (are):
a. better predictions of future cash flows

b. All of these ANSWER choices are correct
c. better assessment of quality of earnings
d. that it may be helpful in predicating future cash flows for operating loss carryforwards
Câu 73 (ĐỀ THT): The lack of relevance to users of financial statements is seen as:
a. an advantage of the statement of financial position approach to income tax allocation
b. necessary in an attempt to avoid transparency in financial reporting
c. a detriment when conducting empirical research on tax-effect accounting
d. a criticism of the statement of financial position approach to income tax allocation
Câu 74 (ĐỀ THT): Tax rates other than the current tax rate may be used to calculate the deferred income tax amount on
the statement of financial position if:
a. it is probable that a future tax rate change will occur
b. the future tax rates have been enacted (áp dụng) or substantially enacted
c. it appears likely that a future tax rate will be greater than the current tax rate
d. it appears likely that a future tax rate will be less than the current tax rate
Câu 75 (ĐỀ THT): The tax effect method of accounting for a company’s income tax is based on an assumption that:
a. income tax expense is not equal to current tax liability ( Current tax liability + Deferred tax expense)
b. an accounting balance sheet and a tax balance sheet are the same
c. a tax balance sheet is prepared according to accounting standards
d. income tax expense is equal to income tax payable
Câu 76 (ĐỀ THT): The tax expense related to profit or loss of the period is required to be presented:
a. in the statement of changes in equity
b. on the face of the statement of profit or loss and other comprehensive income
c. on the face of the statement of financial position
d. in the statement of cash flows
Câu 77 (ĐỀ THT): According to IAS 12, current tax for current and prior periods shall, to the extent unpaid ( chưa trả) ,
be recognised as a:
a. Liability
b. Contingent liability
c. Expense
d. Note to the financial statements
Câu 78 (ĐỀ THT): IAS 12 requires that:

a. current and deferred tax expense are reported as one figure 'income tax expense' (sai vì phải tách biệt)
b. deferred tax expense is not identifiable in the financial reports
c. current tax expense is not identifiable in the financial reports
d. current and deferred tax expense are disclosed separately
Câu 79 (ĐỀ THT): When a change in the tax rate is enacted into law, its effect on existing deferred income tax accounts
should be:
a. handled
b. ly in accordance with the guidance related to changes in accounting standards (chỉ xử lý số đầu năm của thuế hiện hành)
b. reported as an adjustment to tax expense in the period of change
c. considered, but it should only be recorded in the accounts if it reduces a deferred tax liability or increases a deferred tax asset
( sai vì chữ only)
d. applied to all temporary or permanent differences that arise prior to the date of the enactment of the tax rate change, but not
subsequent to the date of the change ( permanent thì k có tồn tại deferred)
Câu 80 (ĐỀ THT): When calculating income tax expense under the statement of financial position approach to income
allocation, which of the following formulae is used?
a. Current income tax expense plus deferred income tax expense
b. Income tax payable minus deferred income tax expense
c. Temporary differences plus permanent differences
d. Deferred income tax expense minus income tax payable
Câu 81 (ĐỀ THT): When assessing the probability that a deferred tax asset from a tax loss can be recognised an entity
should consider:
a. whether it is guaranteed that the entity will have future taxable profits before the tax losses expire
b. whether the unused tax losses result from identifiable causes which are likely to recur (tái diễn)
c. whether tax planning opportunities are available to the entity that will create sufficient future taxable profits to recover the tax
losses
d. whether the entity has sufficient deductible temporary differences which will result in taxable amounts in future so that the tax
losses can be used (DTL)
Câu 82 (ĐỀ THT): What is the principal objective of the statement of financial position approach to income tax
allocation?
a. to guarantee future economic benefits
b. assurance of proper financial statement presentation
c. ensure that the deferred tax liability and the deferred tax asset are measured reliably
d. to identify the current obligation

Câu 83 (ĐỀ THT): Which of the following is not considered a permanent difference? ( liên quan môi trường, thiên
nhiên, thuế, luật,)
a. Percentage depletion of natural resources
b. Stock-based compensation expense ( Vi phạm hành chính : CLVV; VI phạm hợp đồng: CLTT)
c. Fines resulting from violating the law
d. Interest received on government obligations
Câu 84 (ĐỀ THT): Which of the following differences would result in future taxable amounts?
a. Revenues or gains that are recognized in financial income but are never included in taxable income
b. Expenses or losses that are tax deductible before they are recognized in financial income (Chi phí –nợ phải trả của kế toán
(=0) nhỏ hơn của thuế)
c. Revenues or gains that are taxable before they are recognized in financial income
d. Expenses or losses that are tax deductible after they are recognized in financial income
Câu 85 (ĐỀ THT): Which of the following statements is correct regarding permanent differences under IFRS?
a. All of these ANSWER choices are correct
b. Permanent differences result from items that enter into pretax financial income but never into taxable income
c. Permanent differences result from items that enter into taxable income but never into pretax financial income
d. Permanent differences affect only the period in which they occur
Câu 86 (ĐỀ THT): Which of the following is a temporary difference classified as a revenue or gain that is taxable after it
is recognized in financial income?
a. Interest received on government obligations
b. Prepaid royalty received in advance
c. Subscriptions received in advance
d. Sales accounted for on the accrual ( cơ sở dồn tích) basis for financial reporting purposes and on the installment (cơ sở tiền)
(cash) basis for tax purposes
Câu 87 (ĐỀ THT): Which of the following statements is correct regarding deferred taxes under IFRS?
a. All of the choices are correct
b. Income tax payable plus or minus the change in deferred income taxes equals income tax expense
c. The current portion of income tax expense is the amount of (not) change in deferred taxes related to the current period
d. In computing income tax expense, a company deducts an increase in a deferred tax liability to income tax payable
Câu 88 (ĐỀ THT): Which of the following disclosures are optional under IAS 12?
a. the major components of income tax expense ( cả 2 riêng biệt: current tax ex ; deferred tax )
b. the aggregate current tax or ( or => and) deferred tax that arises relating to items that are charged or credited directly to
equity
c. the amount of deductible temporary differences and unused tax losses, for which no deferred tax asset is recognised in the
statement of financial position
d. a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis of
calculating the applicable tax rate
Câu 89 (ĐỀ THT): In jurisdictions where the impairment of goodwill is not tax deductible, IAS 12 Income Taxes:
a. does not permit the application of deferred tax accounting to goodwill
b. allows the recognition of a deferred tax item in relation to goodwill
c. requires that any deferred tax items in relation to goodwill be recognised directly in equity
d. requires that any deferred tax items for goodwill be capitalised in the carrying amount of goodwill
Câu 90 (ĐỀ THT): At the December 31, 2018 statement of financial position date, Unruh Corporation reports an accrued
receivable for financial reporting purposes but not for tax purposes. When this asset is recovered ( hoàn nhập) in 2019,
a future taxable amount will occur and
a. total income tax expense for 2019 will exceed current tax expense for 2019
b. Unruh will record an increase in a deferred tax asset in 2019
c. pretax financial income will exceed taxable income in 2019
d. Unruh will record a decrease in a deferred tax liability in 2019 (2018: DTL; 2019: hoàn nhập nên giảm DTL)
Câu 91 (ĐỀ THT): Generally, when considering the differences between the accounting treatment and the income tax
treatment of a particular item the accounting treatment is based on:
a. cash flows adjusted for depreciation charges
b. cash flows
c. the income tax legislation
d. accrual accounting and is subject to the requirements of accounting standards
Câu 92 (ĐỀ THT): Able Ltd has an asset in its books with a carrying amount of $120,000 and a tax base of $90,000. The
income tax rate has been 30% but in the current year it has been increased to 40%. Able Ltd should make the following
entry in its books:
a. Dr Deferred Income Tax Expense $3000; Cr Deferred Tax Liability $3000
b. Dr Deferred Tax Asset $3,000; Cr Deferred Income Tax Expense $3000
c. Dr Deferred Tax Liability $3,000; Cr Deferred Income Tax Expense $3,000
d. Dr Deferred Tax Asset $3,000; Cr Deferred Income Tax Liability $3,000
Câu 93 (ĐỀ THT): On January 1, 2019, Gore, Inc. purchased a machine for €720,000 which will be depreciated €72,000
per year for financial statement reporting purposes. For income tax reporting, Gore elected to expense €80,000 and to
use straight- line depreciation which will allow a depreciation deduction of €64,000 for 2019. Assume a present and
future enacted income tax rate of 30%. What amount should be added to Gore's deferred tax liability for this temporary
difference at December 31, 2019?
a. €19,200
b. €43,200
c. €21,600
d. €24,000
CA= 720 -72 = 648
TB = 720 – 64= 656
Temporary diff= -8
ĐC tăng – ĐC Giảm = 80 -8 =72
DTL = 72*30% =21,6
Câu 94 (ĐỀ THT): On 1 April 20x5, the company rate of income tax was changed from 35% to 30%. At the previous
reporting date (30 June 20x4) Montgomery Limited had the following tax balances: Deferred tax assets: $26,250;
Deferred tax liabilities:$21,000. What is the impact of the tax rate change on income tax expense?
a. decrease $750
b. increase $750
c. increase $875
d. All are incorrect
e. decrease $875
DTA new = 26,25/35% *30% = 22,5
DTL new = 21/35% *30% =18
Đenta income tax expense= Đenta DTL – Đenta DTA
= (18-21) –( 22,5-26,25) = 750 => Increase
Câu 95 (ĐỀ THT): Balchin Limited had the following deferred tax balances at reporting date: Deferred tax assets:
€12,000; Deferred tax liabilities: €30,000. Effective from the first day of the next financial period, the company rate of
income tax was reduced from 40% to 30%. The adjustment to income tax expense to recognise the impact of the tax
rate change is:
b. Cr €6000
c. Dr €4,500
d. Dr €6,000
e. Cr €4,500
DTL – DTA = (22,5 – 30) –( 9-12) = -4500
Dr. DTL 4.500
Cr. Income tax 4.500
Câu 96 (ĐỀ THT): In its 2018 income statement, Cohen Corp. reported depreciation of €1,110,000 and interest revenue
on government obligations of €210,000. Cohen reported depreciation of €1,650,000 on its 2018 income tax return. The
difference in depreciation is the only temporary difference, and it will reverse equally over the next three years.
Cohen's enacted income tax rates are 35% for 2018, 30% for 2019, and 25% for 2020 and 2021. What amount should be
included in the deferred income tax liability in Hertz's December 31, 2018 statement of financial position?
a. €186,000
b. €262,500
c. €144,000
e. €225,000
Difference in depreciation = $1,650,000 - $1,110,000 = $540,000
Depreciation is for 3 years,
So, depreciation per year = $540,000 ÷ 3 = $180,000
Now, we can calculate the deferred income tax liability as follows:
Deferred income tax liability = $180,000 × 30% + $180,000 × 25% + $180,000 × 25% = 144.000
Câu 97 (ĐỀ THT): Beta Limited has an accounting profit before tax of €200,000. All of the following items have been
included in the accounting profit: depreciation of equipment €30,000 (tax deductible depreciation is €20,000);
entertainment expenses €15,000 (non-deductible for tax purposes); Long service leave expense provided €6,000 (no
employee took long service leave during the year). The tax rate is 30%. The amount of current tax liability is:
b. €50,700
c. €81,300
d. €69,300 = (200+(30-20)+15+6)*30% = 69,300
e. €38,700
Câu 98 (ĐỀ THT): Link Sink Manufacturing has a deferred tax asset account with a balance of £300,000 at the end of
2018 due to a single cumulative temporary difference of £750,000. At the end of 2019, this same temporary difference
has increased to a cumulative amount of £1,000,000. Taxable income for 2019 is £1,700,000. The tax rate is 40% for
2019, but enacted tax rates for all future years are 35%. Assuming it’s probable that 70% of the deferred tax asset will
be realized, what amount will be reported on Link Sink’s statement of financial position( bảng cân đối kế toán) for the
deferred tax asset at December 31, 2019?
a. £245,000 1000 *70%*35%=245.000
b. £262,500

d. £595,000
e. £280,000
Do trình bày trên bảng CĐKT là thời điểm nên dùng số DTA lũy kế (Nếu là BCTHTC thì ghi số Phát sinh, vì là thời kỳ, để tính
cho từng năm)
Câu 99 (ĐỀ THT): In 2018, Krause Company accrued, for financial statement reporting, estimated losses on disposal of
unused plant facilities of €1,500,000. The facilities were sold in March 2019 and a €1,500,000 loss was recognized for
tax purposes. Also in 2018, Krause paid €100,000 in fines for violation of environmental regulations. Assuming that the
enacted tax rate is 30% in both 2018 and 2019, and that Krause paid €780,000 in income taxes in 2018, the amount
reported as net deferred income taxes on Krause's statement of financial position at December 31, 2018, should be a
a. €420,000 asset
c. €360,000 liability
d. €450,000 asset 1500*30%
e. €360,000 asset
Câu 100 (ĐỀ THT): During the year ended 30 June 20x5 Barry Ltd, pays quarterly tax instalments(thuế phải trả) as
follows: €4,000 on 28 October 20x4;€11,000 on 28 February 20x5; €12,000 on 28 April 20x5. On 30 June 20x5, Barry Ltd
determines its total current tax liability for the year to be €33,000. The final tax instalment for the year will be:
a. a payment of €12,000
b. a refund of €2,000
c. a payment of €6,000 = 33 – (4+11+12)
e. a payment of €33,000
Câu 101 (ĐỀ THT): At December 31, 2018 Raymond Corporation reported a deferred tax liability of €90,000 which was
attributable to a taxable temporary difference of €300,000. The temporary difference is scheduled to reverse in 2022.
During 2019, a new tax law increased the corporate tax rate from 30% to 40%. Raymond should record this change by
debiting
a. Income Tax Expense for €30,000 = 300.000*(40%-30%)
b. Retained Earnings for €30,000
c. Retained Earnings for €9,000
e. Income Tax Expense for €9,000
Câu 102 (ĐỀ THT): Jensen Ltd has a depreciable asset that cost $300,000 at the beginning of Year 1. It has a useful life
of 5 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, in respect of this asset, Jensen Ltd will show:
a. a deferred tax liability of $11,250

b. neither a deferred tax asset nor a deferred tax liability
c. a deferred tax liability of $3,375
d. a deferred tax asset of $3,375
CA= 300 -60*2=180
TB= 300*0,75=225 => 225*0,25 =168,75
DTL = (180-168,75)*30%
Câu 103 (ĐỀ THT): Bonnie Ltd has accrued a liability for long service leave of $9,000 in Year 1. No actual payments for
long service leave have yet been paid. Bonnie Ltd's profit before tax is $75,000. The company tax rate is 30%. At the
end of year 1, Bonnie Ltd should make the following entry:
a. Dr Income Tax Expense $22,500; Cr Income Tax payable $22,500
b. Dr Income Tax Expense $22,500; Dr Deferred Tax Asset $2,700; Cr income Tax Payable $25,200
c. Dr Income Tax Expense $25,200; Cr Income Tax Payable $25,200
e. Dr Income Tax Expense $25,200; Cr Deferred Tax Liability $2,700; Cr Income Tax Payable $22,500
Payable: (75+9)*30% =25,2 DTA: 9*30%=2,7
Câu 104 (ĐỀ THT): The following information relates to Godfrey Limited for the year ended 30 June 20x6: Accounting
profit before income tax (after all expenses have been included) £300,000; Fines and penalties (not tax deductible)
£20,000; Depreciation of plant (accounting) £40,000; Depreciation of plant (tax) £100,000; Long-service leave expense
(not a tax deduction until the leave is paid) £8,000; Income tax rate 30%. On the basis of this information the current tax
liability is:
a. £99,600
b. £78,000
c. £80,400 =300+20+(40-100)+8 =268 *30%
e. £74,400
Câu 105 (ĐỀ THT): Stephens Company has a deductible temporary difference of €2,000,000 at the end of its first year of
operations. Its tax rate is 40 percent. Stephens has €1,800,000 of income taxes payable. At the end of the first year,
after a careful review of all available evidence, Stephens determines that it is probable that it will not realize €200,000 of
this deferred tax asset. At the end of the second year of operations, Stephens Company determines that it expects to
realize €1,850,000 of this deferred tax assets. On Stephens Company’s income statement for the second year, what
amount of income tax expense will it report related to the temporary difference, and is the amount a debit or credit?
a. €40,000 debit
b. €20,000 credit
d. €40,000 credit
e. €20,000 debit = [1850 – (2000-200)]*40% = 20.000 => DTA tăng là debit
operations. Its tax rate is 40 percent. Stephens has €1,800,000 of income taxes payable. At the end of the first year,
after a careful review of all available evidence, Stephens determines that it is probable that it will not realize €200,000 of
this deferred tax asset. At the end of the second year of operations, Stephens Company determines that it expects to
realize €1,850,000 of this deferred tax assets. On Stephens Company’s statement of financial position at the end of its
second year of operations, what is the amount of deferred tax asset?
a. €740,000 1850*40% =740
b. €720,000
d. €800,000
e. €60,000
operations. Its tax rate is 40 percent. Stephens has €1,800,000 of income taxes payable. After a careful review of all
available evidence, Stephens determines that it is probable that it will not realize €200,000 of this deferred tax asset. On
Stephens Company’s statement of financial position at the end of its first year of operations, what is the amount of
deferred tax asset?
b. €800,000
c. €720,000 (2000-200)*40% = 720
d. €2,000,000
e. €1,800,000
Câu 108 (ĐỀ THT): Palmer Co. had a deferred tax liability balance due to a temporary difference at the beginning of
2018 related to €600,000 of excess depreciation. In December of 2018, a new income tax act is signed into law that
lowers the corporate rate from 40% to 35%, effective January 1, 2020. If taxable amounts related to the temporary
difference are scheduled to be reversed by €300,000 for both 2019 and 2020, Palmer should increase or decrease
deferred tax liability by what amount?
a. Increase by €30,000
b. Decrease by €15,000 600-300)*(40%-35%)=15 reversed => Giảm
c. Decrease by €30,000
e. Increase by €15,000
Câu 109 (ĐỀ THT): According to IAS 12, the prepayment(chi phí trả trước) of rent of $2,000 that is claimed as a tax
deduction immediately upon payment (assuming an income tax rate of 30%) will give rise to:
a. a Deferred Tax Liability of $600 and a credit to Income Tax Payable of $600
b. a Deferred Tax Asset of $600
c. neither a Deferred Tax Liability nor a Deferred Tax Asset

d. a Deferred Tax Liability of $600 Chi phí CA<TB => DTL
Câu 110 (ĐỀ THT): A major distinction between temporary and permanent differences is:
a. temporary differences occur frequently, whereas permanent differences occur only once
b. temporary differences reverse themselves in subsequent accounting periods, whereas permanent differences do not reverse
c. once an item is determined to be a temporary difference, it maintains that status; however, a permanent difference can
change in status with the passage of time
d. permanent differences are not representative of acceptable accounting practice
Câu 111 (ĐỀ THT): The deferred tax expense is the
a. increase in balance of deferred tax asset plus the increase in balance of deferred tax liability
b. increase in balance of deferred tax asset minus the increase in balance of deferred tax liability
c. increase in balance of deferred tax liability minus the increase in balance of deferred tax asset
d. decrease in balance of deferred tax asset minus the increase in balance of deferred tax liability
Câu 112 (ĐỀ THT): Jethro Ltd has accrued a liability for warranty expense of $7,000 in year 1 and a further $11 000 in
year 2. During year 2, Jethro paid out $5,000 for the cost of meeting warranty claims arising from sales made in year 1.
Jethro's profit before tax in year 1 was $200,000 and in year 2 was $250,000. The company tax rate is 30%. At the end of
year 2, Jethro should make the following entry:
b. Dr Income Tax Expense $75,000; Cr Deferred Tax Asset $3,300; Cr Income Tax Payable $71,700
c. Dr Income Tax Expense $78,900; Cr Deferred Tax Asset $3,300; Cr Retained Earnings $600; Cr Income Tax Payable $75,000
d. Dr Income Tax Expense $75,000; Dr Deferred Tax Asset $1,200; Cr Income Tax Payable: $76,200
e. Dr Income Tax Expense $75,000; Cr Deferred Tax Asset $1,200; Cr Income Tax Payable $73,800
Câu 113 (ĐỀ THT): A company has a provision for long service leave of $150,000. This amount was recognised as an
expense when the provision was created but is deductible for income tax purposes when the leave is taken. If an
employee takes long service leave and is paid an amount of $30,000 (and the company income tax rate is 30%), the
following entry should be made:
a. Dr Income Tax Payable $9,000; Cr Deferred Tax Liability $9,000
b. Dr Deferred Tax Asset $9,000; Cr Deferred Income Tax Expense $9,000
c. Dr Deferred Income Tax Expense $9,000; Cr Deferred Tax Asset $9,000
d. Dr Deferred Tax Liability $9,000; Cr Income Tax Payable $9,000 Sai
Câu 114 (ĐỀ THT): The entity has a bond matured at 01 Feb 20X1. The accrued interest revenue/interest receivable has
been recorded on financial statement at CU 300,000. Tax authorities accept interest revenue on cash basis. Tax base
and temporal differences relating to this bond’s interest revenue/interest receivable is:
a. CU 0 and CU300,000 c. CU 300,000 and CU 0

b. CU 0 and CU 0 d. CU 300.000 and CU 300.000
Câu 115 (ĐỀ THT): On 2019 Statement of financial position, Entity A has a deferred revenue of $4000, all of which is not
taxable. How much is the tax base of this deferred revenue?
a. $2,000
b. $0
c. $4,000
d. $1,000
Câu 116 (ĐỀ NTTH): Standards require or permit certain items to be credited, or charged, directly to equity or other
comprehensive income. Examples of such items are:
(i). A change in carrying amount arising from the revaluation of property, plant and equipment
(ii). An adjustment to the opening balance of retained earnings, resulting from either a change in
accounting policy applied retrospectively, or the correction of an error. IAS 8 has seriously limited this application
(iii). Exchange differences, arising on the translation of the financial statements of a foreign undertaking
(iv). Amounts arising on initial recognition of the equity component of a compound financial
instrument
a. (i), (ii) and (iii) only
b. (i) only
c. (i) and (ii) only
d. (i) to (iv) all
Câu 117 (ĐỀ NTTH): When different rates of tax apply to different types and amounts of taxable income:
a. Each item must be listed
b. An average rate is used
c.No deferred tax is charged
Câu 118 (ĐỀ NTTH): IAS 12 prescribes the accounting treatment for income taxes, and the tax consequences of:
(1) Transactions of the current period that are recorded in an undertaking's financial statements;
(2) The future liquidation of the of assets and liabilities that are recorded in an undertaking's statement of financial
position; and
(3) Tax planning opportunities
a. 1 and 2 only;
b. 1 only;
c. 1,2 and 3 all;

d. 2 and 3
Câu 119 (ĐỀ NTTH): Deferred tax relates to:
(i) Deductible temporary differences;
(ii) Unused tax losses;
(iii) Unused tax credits;
(iv) Taxable temporary differences;
(v) permanent differences
a. (i) to (v) all;
b. (i) and (ii) only
c. (i), (ii) and(iii) only
d. (i), (ii), (iii) and (iv) only
Câu 120 (ĐỀ NTTH): Not all temporary differences are recognised as deferred tax balances. The exceptions are:
(i) Goodwill;
(ii) Initial recognition of certain assets and liabilities,
(iii) Certain investments,
(iv) Property revaluations.
a. (i).
b. (i)-(ii).
c. (i)-(iii).
d. (i)-(iv).
Câu 121 (ĐỀ NTTH): Extracted information form financial statement of a company as follow:
31 Dec 2017 (CU) 31 Dec 2018 (CU)
Dr Cr Dr Cr
Tax payable 20,000 10,000
Assuming that the company has an accurate estimation of tax amount to be paid to tax authorities, what is current tax
expense included in statement of profit/loss
a. CU 10.000 b. CU 20.000 c. CU 300,000 d. CU 310.000
Câu 122 (ĐỀ NTTH): Extracted information form financial statement of a company as follow:
31 Dec 2017 (CU) 31 Dec 2018 (CU)
Dr Cr Dr Cr
Tax payable 20,000 40,000
Deferred tax asset 0 10,000
Assuming that the company has an accurate estimation of tax amount to be paid to tax authorities, what is current tax
expense included in stament of profit/loss
a. CU 10,000 b. CU 20,000 c. CU 40,000 d. CU 50,000
Câu 123 (ĐỀ NTTH): Under IAS 12, if tax base of an asset is higher than its carrying amount, a temporary different is
a. taxable b. deductible c. either taxable or decutible d. neither taxable or deductible
Câu 124 (ĐỀ NTTH): An asset is used for production, costed CU100,000. This asset will be scrapped at the end of its 10
year useful life at Zero. This asset has been used for 2 years. Accumulation of this asset for tax purposes is CU40,000.
Revenue created by this assets is taxed 10%. Tax base of this asset is
a. CU100,000 b. CU0 c. CU60.000 d. CU40.000
Câu 125 (ĐỀ NTTH): On its statement of financial position as at 31 Dec 20X0, an entity has capitalized its $1m product
development cost, and amortized this amount evenly over 10 years. Under Tax laws, this amount is expensed at
payment date. Tax base of this product development cost is:
a. CU 0; b. CU 1,000,000; c. CU 900.000; d. CU 100.000
Câu 126 (ĐỀ NTTH): Deferred tax asset are the taxes recoverable, in future periods, in respect of:
(iii) Unused tax credits;
(iv) Taxable temporary differences
a. i and ii only;
b. i to iv all
c.i only;
d.i,ii,iii only
Câu 127 (ĐỀ NTTH): If revenue is taxed in the period received, the tax base:
a. Is only nil if the revenue is recognized in the following period
b. Is only nil if the revenue is recognized in the same period
c. Is the amount received
d. Is nil
Câu 128 (ĐỀ NTTH): The difference between the carrying amount of a revalued asset and its tax base is a:
a.Temporary difference. b. Permanent difference. c.. Either a or b.

Câu 129 (ĐỀ NTTH): Research and development costs may be expensed in the current period, but deductible for tax
purposes over subsequent periods. The tax base:
a.Is nil.
b.Is the amount of the deduction that can be claimed in future periods.
c.Is the amount expensed.
Câu 130 (ĐỀ NTTH): During the year, the entity has a warranty cost provision recorde as follow
Opening balance: CU100,000
Closing balance: CU 120,000
Actually paid: CU 50,000
Under tax lawy, this provision is deductible when paid. Taxation temporal differences are:
a. A deductible temporal difference is CU 120.000
b. A taxable temporal difference is CU 120.000
c. Zero
d. A deductitble temporary difference: CU 30,000.
Câu 131 (ĐỀ NTTH): Temporary differences arise:
a. When deferred tax differs from current tax
b. When the carrying amount of an asset or liability differs from its tax base
c. When deferred tax is applied
Câu 132 (ĐỀ NTTH): Taxable temporary differences occur when tax is charged in a period:
a. before the accounting period benefits from the income is recognized in the financial accounts
b. After the accounting period benefits from the income is recognized in the financial accounts
c. Either before or after the accounting period benefits from the income is recognized in the financial accounts
Câu 133 (ĐỀ NTTH): Differences arising from fair value adjustments are treated:
a. The same as any other taxable and deductible differences
b. Separately for deferred tax
c. Differently depending on whether they arise on acquisition or otherwise
Câu 134 (ĐỀ NTTH): Which of the following statements is true?
a. When carrying amount of an asset is lower than its tax base, then taxable temporary difference arises.
b. When carrying amount of an asset is greater than its tax base, then deductible temporary difference arises.
c. Taxable temporary differences result in a deferred tax asset and deductible temporary differences result in a deferred tax
liability.
d. Taxable temporary differences result in a deferred tax liability and deductible temporary differences result in a deferred tax
asset.
Câu 135 (ĐỀ NTTH): A deductible temporary difference generates a
a. Deferred tax Liability. b. Deferred tax Asset. c.Either a or b.
Câu 136 (ĐỀ NTTH): A taxable temporary difference gives rise to:
a.Deferred tax Liability. b. Deferred tax Asset. c. Either a or b.
Câu 137 (ĐỀ NTTH): . Deductible temporary differences occur when tax is charged in a period:
a.Before the accounting period benefits from the income in the financial accounts.
b.After the accounting period benefits from the income in the financial accounts.
c.Either a or b
Câu 138 (ĐỀ NTTH): If the tax already paid exceeds the tax due for the period, the excess will be recorded as:
a.Deferred tax. b.A permanent difference. c.An asset.
Câu 139 (ĐỀ NTTH): Permanent differences require adjustments in the:
a. Periods prior to the transaction. c.The periods relating to the transaction.
b. Periods following the transaction. d. Both b & c.
Câu 140 (ĐỀ NTTH): An entity is undertaking a reorganization. Under the plan, part of the entity’s business will be
demerged and will be transferred to a separate entity, Entity Z. This also will involve a transfer of part of the pension
obligation to Entity Z. Because of this, Entity Z will have a deductible temporary difference at its year-end of December
31, 20X4. It is anticipated that Entity Z will be loss-making for the first four years of its existence, but thereafter it will
become a profitable entity. The future forecasted profit is based on estimates of sales to intergroup companies. Should
Entity Z recognize the deductible temporary difference as a deferred tax asset?
a. The entity should recognize a deferred tax asset.
b. Management should not recognize a deferred tax asset as future profitability is not certain.
c. The entity should recognize a deferred tax asset if the authenticity of the budgeted profits can be
verified.
d. The entity should recognize a deferred tax asset if the intergroup profit in the budgeted profit is
eliminated.
Câu 141 (ĐỀ NTTH): The carrying amount of a deferred tax asset should be reviewed for:
(i)Changes in tax rates;
(ii)Changes in the expected manner of recovery of an asset; and
(iii)Changes in future profits
a. i only;
b. i,ii and iii all;

c. i and ii only
d. i and iii only
Câu 142 (ĐỀ NTTH): Deferred tax shall be measured at the tax rates that are:
a. Enacted by the end of the reporting period and expected to apply in the future. These tax rate shall be adjusted by the
inflation.
b. Enacted and apply in the current reporting period.
c. Enacted or substantively enacted by the end of the reporting period and expected to apply when the
related asset / liability is realised.
d. Enacted or substantively enacted by the end of the reporting period; expected to apply when the related asset / liability is
realised and adjusted for the time value of money (discounting).
Câu 143 (ĐỀ NTTH): A company recognized an interest receivable of CU 1 000 as at 31 December 20X1. The interest will
be paid by the bank in March 20X2. Tax legislation requires taxing interest on a cash basis. Assume tax rate of 30%. A
company should recognize:
a. Deferred tax liability of CU 300.
b. Deferred tax asset of CU 300.
c. Nothing.
d. Current tax liability of CU 300.
Câu 144 (ĐỀ NTTH): An undertaking should review unrecorded deferred tax assets to determine whether new
conditions will permit the recovery of the asset:
a.Every 3 years.
b.Every 5 years.
c.At each balance sheet date.
Câu 145 (ĐỀ NTTH): The carrying amount of a deferred tax asset should be reviewed for:
(i) Changes in tax rates;
(ii) Changes in the expected manner of recovery of an asset;
(iii) Changes in future profits.
a. (i),
b.(i)-(ii),
c.(i)-(iii).
Câu 146 (ĐỀ NTTH): The realisation of deferred tax assets depends on:
a.Accounting profits being available in the future.
b.Taxable profits being available in the future.

c.No increase in the rate of income tax.
Câu 147 (ĐỀ NTTH): Deferred tax assets are the taxes recoverable, in future periods, in respect of:
(iii)Unused tax credits.
(iv)Taxable temporary differences.
a. (i)
b. (i)-(ii).
c. (i)-(iii)
d. (i)-(iv)
Câu 148 (ĐỀ NTTH): Deferred tax
a. Reverses over time. b. May reverse over time. c. Does not reverse.
Câu 149 (ĐỀ NTTH): The use of deferred tax:
a.Change the dates of payment of tax.
b.May change the dates of payment of tax.
c.Does not change the dates of payment of any tax
Câu 150 (ĐỀ NTTH): An entity issued a convertible bond on January 1, 20X4, that matures in five years. The bond can
be converted into ordinary shares at any time. The entity has calculated that the liability and equity components of the
bond are $3 million for the liability component and $1 million for the equity component, giving a total amount of the
bond of $4 million. The interest rate on the bond is 6%, and local tax legislation allows a tax deduction for the interest
paid in cash. Calculate the deferred tax liability arising on the bond as at the year ending December 31, 20X4. The local
tax rate is 30%.
a. $1.2 million. b. $900,000 c. $300,000 d. $4 million.
Câu 151 (ĐỀ NTTH): Deferred tax should be accounted for in relation to certain differences between taxable profit and
accounting profit. The differences which require an entity to account for deferred tax are:
a. Temporary differences
b. Permanent differences
c. Both temporary differences and permanent differences
d. Neither temporary differences nor permanent differences
Câu 152 (ĐỀ NTTH): A company's financial statements for the year to 30 June 2012 show a pre-tax profit of £500,000.
This is after charging depreciation of £100,000. Depreciation for the year for tax purposes is £160,000. Assuming that
the rate of tax paid by the company is 20%, the required transfer to or from the company's deferred tax account is:
a. A transfer of £12,000 to the deferred tax account
b. A transfer of £12,000 from the deferred tax account

c. A transfer of £32,000 to the deferred tax account
d. A transfer of £32,000 from the deferred tax account
Câu 153 (ĐỀ NTTH): . In 20x0, Fasta Co has the following balances included on its trial balance at 31 December:
Current tax expense: $117,000
Deferred tax asset: $20,000 (Opening balance: $5,000)
Deferred tax liability: $10,000 (Opening balance: $15,000)
In 20x0, Fasta Co first time revalue its non-current assets and recognized a surplus of $10,000. Tax rate
is 30%.
What is the total income tax expense presented in profit/loss of Fasta Co in 20x0?
a. $124,000 ; b. $127,000; c. $137,000; d. $140,000
Bài tập chủ đề “Thanh toán bằng cổ phiếu”

I.TRẮC NGHIỆM:
Câu 1 (ĐỀ THT): Reload features ( (Tính năng quay vòng : cam kết tự động các quyền chọn cho người nắm giữ quyền
chọn thực hiện các quyền chọn được cam kết trước đó bằng cách sử dụng cổ phiếu của đơn vị, thay vì tiền, để thanh
toán giá thực hiện). are accounted for as follows:
a. separately from the initial options granted
b. as a market condition
c. included in the fair value of the initial options granted at measurement date
d. as a modification to the initial terms and conditions of the initial options granted
Câu 2 (ĐỀ THT): In a share based payment transaction where the entity has settlement choice:
a. the entity must settle in equity unless there is no commercial substance to the transaction (cash settle)
b. where a present obligation does not exist ( exist) the entity has a choice of classification as an equity or cash settled share
based payment transaction
c. the entity has a present obligation to settle in cash where it has a past practice or stated policy of settling in cash ( cash
settle)
d. if an entity elects to settle in cash the settlement is accounted for as an expense
Câu 3 (ĐỀ THT): A share–based payment transaction in which the entity receives goods or services as consideration
for equity instruments of the entity is classified in IFRS 2 Share-based Payment as:
a. an equity-settled share-based payment transaction
b. a liability-settled share-based payment transaction
c. a cash-settled share-based payment transaction

d. an “other” share-based payment transaction
Câu 4 (ĐỀ THT): A share–based payment transaction in which the entity acquires goods or services by incurring
liabilities to the supplier for amounts that are based on the value of the entity’s shares or other equity instruments of
the entity is classified in IFRS 2 as:
a. an equity-settled share-based payment transaction
b. a cash-settled share-based payment transaction
c. an “other” share-based payment transaction
d. a liability-settled share-based payment transaction
Câu 5 (ĐỀ THT): On 1 July 2013 Watson Pty Ltd granted 100 share appreciation rights (SARS) to each of its 50
employees, conditional on the employee not leaving the company in the next three years. The company estimates the
fair value of the SARS at the end of each year in which a liability exists as shown in the table below. The intrinsic
values of the SARS at the date of exercise at 30 June 2016, 2017 and 2018 are also shown. All SARS held by employees
at 30 June 2016 vest. Year ended 2014, 2015, 2016, 2017, 2018: Fair values are $14.4; $15.5; $18.2; $21.4 respectively.
Year ended 2016, 2017, 2018: Intrinsic values are $15; $20; $25 respectively. By 30 June 2016 nine employees have left
and 15 employees have exercised their SARS. This is an example of: (SARS : cash- liability; equity –option)
a. a share-based payment transaction where the entity has the settlement choice
b. a share-based payment transaction where the counterparty has the settlement choice
c. a cash-settled share-based payment transaction
d. an equity-settled share-based payment transaction
Câu 6 (ĐỀ THT): In situations where an option-pricing model is required to be used to determine the fair value of equity
instruments granted IFRS 2 Share-based Payment:
a. allows the entity to choose the option-pricing model it wishes to use, but contains a number of factors that the option-pricing
model selected must take into account as a minimum
b. requires the use of a binominal option-pricing model
c. requires the use of the Black-Scholes-Merton formula
d. requires expected dividends to be taken into account when measuring the shares or options granted
Câu 7 (ĐỀ THT): Which of the following statements in relation to disclosures required under IFRS 2 Share-based
Payment is NOT correct?
a. For arrangements that were modified during the year, the incremental fair value granted as a result
b. A description of the plan, including the general terms and conditions, vesting requirements, maximum term of options granted
and method of settlement must be disclosed
c. The weighted average price at the date of exercise for options exercised during the period
d. For liabilities arising from share-based payment transactions, the total intrinsic value at the end of the period for liabilities
where the counter party’s right had not yet vested (không trình bày intrinsic)
Câu 8 (ĐỀ THT): Which of the following statements in relation to disclosures required under IFRS 2 is not correct?
a. Information about share-based payment arrangements that are substantially the same may be aggregated.
b. Option pricing models used in valuing share options must be identified.
c. The number and weighted average exercise price of share options outstanding at the beginning and end of each period must
be disclosed.
d. The total expense arising from share-based payment transactions in which the services qualified for recognition as an asset
must be disclosed. (expense => liability; equity)
Câu 9 (ĐỀ THT): Which of the following is NOT within the scope of IFRS 2?
a. Transactions in which the entity receives or acquires goods or services as part of the net assets acquired in a business
combination to which IFRS 3 Business Combinations applies
b. Cancellation, replacement or other modification of share-based payment arrangements because of a business combination
c. Cancellation, replacement or other modification of share-based payment arrangements because of other equity restructuring
d. Equity instruments granted to employees of the acquiree in a business combination in their capacity as an employee
(business combination (IFRS 3); Financial instrument; transaction with capacity as a shareholder)
Câu 10 (ĐỀ THT): Which of the following statements in relation to modifications to the terms and conditions on which
equity instruments were granted as part of an employee share scheme is correct?
a. a shortening of the vesting period will increase the fair value of the share options ( risk thấp = > FV tăng)
b. an increase in the number of equity instruments granted is not (yes) an example of a modification
c. a reduction in a performance hurdle relating to profitability targets will reduce (increase) the fair value of the options
d. a reduction in the exercise price of options will reduce ( increase) the fair value of the share options
( Tăng Fv => Tăng number ; Giảm exercise price)
Câu 11 (ĐỀ THT): In relation to equity instruments granted by an entity where the entity makes modifications to the
terms and conditions attaching to the grant,
a. if the modification occurs during (after) the vesting period the incremental fair value is recognised immediately
b. the incremental fair value is measured as the difference between the fair value of the modified instrument, estimated at the
date of modification and that of the original equity instrument,(option) estimated at the date of original granting
c. where the exercise price of options is modified, the fair value of the options changes
d. terms or conditions may not be modified in a manner that is not beneficial to the employee
Câu 12 (ĐỀ THT): On 1 July 2013 Pearl Pty Ltd granted 800 share options with an exercise price of $35 to the CFO,
conditional on the CFO remaining in employment with the company until 30 June 2016. The fair value of Pearl’s shares
at that time was assessed to be $40. The exercise price will drop to $30 if Pearl’s earnings increase by an average of
8% per year over the three year period. On 1 July 2013 the estimated fair value of the share options with an exercise
price of $35 is $10 per option, and if the exercise price is $30, the estimated fair value of the options is $12 per option.
During the year ended 30 June 2014 Pearl’s earnings increased by 10% and they are expected to continue to increase
at this rate over the next two years. During the year ended 30 June 2015 Pearl’s earnings increased by 9% and Pearl
management continued to expect that the earnings target would be achieved. During the year ended 30 June 2016
Pearl’s earnings increased by only 2%. At 30 June 2016 the share price is $23. Assuming that the CFO decides NOT to
exercise his options at 30 June 2016, the following entry would be recorded:
a. Dr Options issued (equity) and Cr Lapsed options reserve
b. Dr Options issued (equity) and Cr Wages expense
c. Dr Options issued (equity) and Cr Retained earnings
d. Dr Wages expense and Cr Options issued (equity)
khộng ai thực hiện , không phải thanh toán bằng công cụ vốn
Câu 13 (ĐỀ THT): On 1 July 2013 Poggio Ltd grants 300 options to each of its 100 employees conditional on the
employee remaining in service over the next three years. The fair value of each option is estimated to be $12. Poggio
estimates that 15 employees will leave over the three year vesting period. By 30 June 2014 four employees have left
and the entity estimates that a further ten employees will leave over the next two years. On 30 June 2014 Poggio
decided to reprice its share options, due to a fall in its share price over the last 12 months. The repriced share options
will vest on 30 June 2016. At the date of repricing Poggio estimates that the fair value of each original option is $3 and
the fair value of each repriced option is $5. During the year ended 30 June 2015 a further 6 employees leave and
Poggio estimates that another 3 employees will leave during the year ended 30 June 2016. During the year ended 30
June 2016 four employees left. The entry at 30 June 2015 to account for the share based payment transaction is:
a. Dr Wages expense and Cr Share capital
b. Dr Wages expense and Cr Liability to employee
c. Dr Wages expense and Cr Options issued (equity)
d. Dr Wages expense and Cr Cash
Có 4 người thực hiện
Câu 14 (ĐỀ THT): Salt Limited grants 1000 share options to each of its 100 employees. Each grant is conditional on the
employee working for the company for the next two years. The fair value of each option is estimated to be €5.00 at
grant date and €7.50 at vesting date. The amount to be recognised as an expense by Salt in year 2 is:
a. €250 000 1000*100*5*1/2 = 250,000
b. €375 000
c. €750 000
d. €500 000
Câu 15 (ĐỀ THT): Pepper Limited grants 500 share options to each of its 30 employees. Each grant is conditional on
the employee working for the company for the next three years. The fair value of each option is estimated to be €5.00 at
grant date and €7.50 at vesting date. The amount to be recognised as an expense by Pepper in year 2 is:
a. €25 000 500*30*5*1/3 = 25,000
b. €37 500
c. €50 000
d. €75 000
Câu 16 (ĐỀ THT): On 1 July 2013 Fantasy Ltd granted 200 options to each of its 100 employees. The share options will
vest on 30 June 2015 if the employees remain employed with the company on that date. The share options have a life
of four years. The exercise price is $5, which is also Fantasy’s share price at the grant date. Fantasy is unable to
reliably estimate the fair value of the share options at the grant date. Fantasy’s share price and the number of options
exercised are set out below. Share options may only be exercised at year end. Year ended 30 June 2014: Share price at
year end is $6; Year ended 30 June 2015: Share price at year end is $7; Year ended 30 June 2016: Share price at year
end is $8 and the number of options exercised at year end is 7 800; Year ended 30 June 2017: Share price at year end is
$9 and the number of options exercised at year end is 10 000. The formula to calculate the remuneration expense for
the year ended 30 June 2016 is:
a. 7800 x ($8-$7)
b. (7800 + 10 000) x ($8-$7)
c. 7800 x $8
d. (7800 + 10 000) x ($8-$5)
Câu 17 (ĐỀ THT): On 1 July 2013 Fantasy Ltd granted 200 options to each of its 100 employees. The share options will
vest on 30 June 2015 if the employees remain employed with the company on that date. The share options have a life
of four years. The exercise price is $5, which is also Fantasy’s share price at the grant date. Fantasy is unable to
reliably estimate the fair value of the share options at the grant date. Fantasy’s share price and the number of options
exercised are set out below. Share options may only be exercised at year end. Year ended 30 June 2014: Share price at
year end is $6; Year ended 30 June 2015: Share price at year end is $7; Year ended 30 June 2016: Share price at year
end is $8 and the number of options exercised at year end is 7 800; Year ended 30 June 2017: Share price at year end is
$9 and the number of options exercised at year end is 10 000. The cumulative remuneration expense to be recognised
by Fantasy as at 30 June 2015 is:
a. $35 600
b. $17 800
c. $7800
d. $124 600
(7800+10000) * (7-5) = 35600
Câu 18 (ĐỀ THT): On 1 July 2015 Pepper Limited granted 500 share options to each of its 100 employees. Each grant is
conditional on the employee working for the company for the next two years. The fair value of each option is estimated
to be €3.00. Pepper estimates that 8% of its employees will leave during the two year period and therefore forfeit their
rights to the share options. During the year ended 30 June 2016 five employees left. At this time the company revised
its estimate of total employee departures over the full two-year period to 10%. During the year ended 30 June 2017 a
further 4 employees left. The amount to be recognised as an expense by Pepper for the year ended 30 June 2016 is:
a. €135 000
b. €69 000
c. €67 500 = 500*3*(100-10)*1/2 = 67500
d. €71 250
and 15 employees have exercised their SARS. The amount recognised as an expense for the year ended 30 June 2016
is:
a. $28 487
b. $47 320
c. $22 500
d. $5987
Fair value Intrinsic value
2014 14,4
2015 15,5
2016 18,2 15
2017 21.4 20
2018 25
Expense 2016: (Fv 2016 –Fv 2015) + Intrinsic 2016
= [(100 * (50-9 -15) *18,2 –(100*(50-10)*15,5*2/3)] + (100*15*15)
= 28 487
and 15 employees have exercised their SARS. The liability recorded at 30 June 2015 is:
a. $21 653
b. $47 320
c. $19 680
d. $41 333 = [ 100* (50 -10)*15,5 *2/3] = 41,333
Câu 21 (ĐỀ THT): On 1 July 2013, Nelson Pty Ltd granted 250 options to each of its 50 employees. The options are
conditional on the employees remaining with the company for the 3 year vesting period. The options have a fair value
of €7.50 at vesting date. In addition, the shares will vest as follows: On 30 June 2014 if the company’s earnings have
increased by more than 12%; On 30 June 2015 if the company’s earnings have increased by more than 10% averaged
across the 2 year period; On 30 June 2016 if the company’s earnings have increased by more than 8% averaged across
the 3 year period. At 30 June 2014 Nelson’s earnings have increased by 11% and 3 employees have left. The company
expects that earnings will continue to increase at a similar rate during the year to 30 June 2015 and that the shares will
vest at that time. It also expects that a further 4 employees will leave during the year. The remuneration expense for the
year ended 30 June 2014 for Nelson is
a. €88 125.00
b. €40 312.50 250*(50-3-4)*7,5*1/2 = 40312,5
c. €26 875.00
d. €29 375.00
(vì 2015 là đáo hán)
Câu 22 (ĐỀ THT): Viola Ltd has granted each of its 10 senior executives a choice between receiving a cash payment
equivalent to 1000 shares or receiving 1200 share. The grant is conditional on the completion of three years’ service
with the company. If the share alternative is chosen, the shares must be held for two years after vesting date. At grant
date the company’s share price is £25 per share. At the end of years 1, 2 and 3 the share price is £27, £28 and £30
respectively. The company does not expect to pay dividends in the next three years. After taking into account the
effect of post-vesting transfer restrictions the company estimates the grant-date fair value of the share alternative is
£24 per share. What is the fair value of the cash alternative?
a. £250 000 10*1000*25 = 250000
b. £240 000
c. £288 000
d. £300 000
£24 per share. What is the liability component at the end of year 1?
a. £90 000
b. £83 333
c. £108 000
d. £100 000
£24 per share. What is the fair value of the equity alternative?
a. £240 000
b. £250 000
c. £300 000
d. £288 000 = 10*1200*24 = 288,000
Câu 25 (ĐỀ THT): On 1 July 2013, Leo Limited granted 250 options to each of its 50 employees. The options are
conditional on the employees remaining with the company for the 2 year vesting period. The options have a fair value
of €10 at vesting date. In addition, the shares will vest as follows: On 30 June 2014 if the company’s earnings have
increased by more than 15%; On 30 June 2015 if the company’s earnings have increased by more than 12% averaged
across the 2 year period. At 30 June 2014 Leo’s earnings have increased by 12% and 3 employees have left. The
company expects that earnings will continue to increase at a similar rate during the year to 30 June 2015 and that the
shares will vest at that time. It also expects that a further 4 employees will leave during the year. The remuneration
expense for the year ended 30 June 2014 for Leo is:
a. €53 750 250*(50-4-3)*10*1/2 = 53750
b. €35 833
c. €58 750
d. €117 500
Câu 26 (ĐỀ THT): On 1 July 2013 Diamond Ltd granted 800 share options with an exercise price of €35 to the CFO,
conditional on the CFO remaining in employment with the company until 30 June 2016. The exercise price will drop to
€30 if Diamond’s earnings increase by an average of 8% per year over the three year period. On 1 July 2013 the
estimated fair value of the share options with an exercise price of €35 is €10 per option, and if the exercise price is €30,
the estimated fair value of the options is €12 per option. During the year ended 30 June 2014 Diamond’s earnings
increased by 10% and they are expected to continue to increase at this rate over the next two years. During the year
ended 30 June 2015 Diamond’s earnings increased by 5% and Diamond management expected that the earnings target
would be achieved. During the year ended 30 June 2016 Diamond’s earnings increased by 11%. When calculating the
remuneration expense to be recognised for the year ended 30 June 2015 which of the following dollar values should be
included in the calculation?
a. €30
b. €12
c. €35
d. €10 ( Vì exercise price sẽ nhỏ hơn $30 nếu trung bình tăng 8%. Năm 2015 là 5% )
Câu 27 (ĐỀ THT): On 1 July 2013 Pearl Pty Ltd granted 800 share options with an exercise price of €35 to the CFO,
conditional on the CFO remaining in employment with the company until 30 June 2016. The fair value of Pearl’s shares
at that time was assessed to be €40. The exercise price will drop to €30 if Pearl’s earnings increase by an average of
8% per year over the three year period. On 1 July 2013 the estimated fair value of the share options with an exercise
price of €35 is €10 per option, and if the exercise price is €30, the estimated fair value of the options is €12 per option.
During the year ended 30 June 2014 Pearl’s earnings increased by 10% and they are expected to continue to increase
at this rate over the next two years. During the year ended 30 June 2015 Pearl’s earnings increased by 9% and Pearl
management continued to expect that the earnings target would be achieved. During the year ended 30 June 2016
Pearl’s earnings increased by only 2%. At 30 June 2016 the share price is €23. The remuneration expense to be
recognised for the year ended 30 June 2014 is:
a. €8000
b. €2667
c. €3200 =800*12*1/3 = 3200
d. €9600
Câu 28 (ĐỀ THT): On 1 July 2014 Luca Ltd grants 200 options to each of its 75 employees conditional on the employee
remaining in service over the next two years. The fair value of each option is estimated to be $7. Luca estimates that 8
employees will leave over the two year vesting period. By 30 June 2015 four employees have left and the entity
estimates that a further five employees will leave over the next year. On 30 June 2015 Luca decided to reprice its share
options, due to a fall in its share price over the last 12 months. The repriced share options will vest on 30 June 2016. At
the date of repricing Luca estimates that the fair value of each original option is $1.50 and the fair value of each
repriced option is $3. During the year ended 30 June 2016 four employees left. The remuneration expense for the year
ended 30 June 2015 is:
a. $35 175
b. $46 900
c. $34 650
d. $46 200
Câu 29 (ĐỀ THT): Suppose an entity grants 40 share options to each of its 100 employees on the condition that they
remain in service for 3 years. The employees may choose to exercise their options at the end of year 3, 4 or 5. The
payment will be in cash based on the value of the option at the exercise date. During the first year 7 employees leave
and the company estimate that 13 people will leave in year 2. In fact, 6 leave and the company estimate that 8 will leave
in year 3. In the third year 10 people leave. At the end of the third year 10 employees exercise their options; and in year
4 a further 20. The remainder exercise their options in the final year. The company estimates the fair value of the
options in years 1 – 4 as €20, €22, €28 & €34 respectively. Intrinsic values in years 3 – 5 are estimated as €2,500, €3,000
& €4,000 respectively. What is the remuneration expense in year 2?
a. €25,014
b. €21,333
c. €38,693
d. €46,347
Năm 2 – Năm 1=[ 40*(100-6-7-8)*22*2/3] – [40*(100-7-13)*20*1/3] = 25014
Câu 30 (ĐỀ THT): Reload features are accounted for as follows:
a. as a market condition
b. separately from the initial options granted
c. as a modification to the initial terms and conditions of the initial options granted
d. included in the fair value of the initial options granted at measurement date
Câu 31 (ĐỀ PT): R granted 1,000 share appreciation rights (SAR) to each of its 500 employees on 1 Jul x0. To be eligible
for the rights, employees must remain employed by R for 3 years from the date of grant. The rights must be exercised
in Jul x3, with settlement due in cash. In the year to 30 Jun x1, 42 employees left and further 75 were expected to leave
over the following 2 years. In the year to 30 Jun x2, 28 employees left and further 25 were expected to leave the
following year. The fair value of each SAR was $9 at 30 Jun x1 and $11 at 30 Jun x2. What is the expense recognized in
the profit or loss of R in the year ended 30 June x2 in respect of scheme?
a. $1,149,000
b. $2,430,000
c. $2,970,000
d. $1,821,000
Câu 32 (ĐỀ PT): The entity grants 1,000 share options to each of its five 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 financial statements for the year ended June 30, 20x5?
a. Increase equity zero; increase in expense income statement zero
b. Increase equity £5,000; increase in expense income statement £5,000
c. Increase equity £6,250; increase in expense income statement £6,250
d. Increase equity £25,000; increase in expense income statement £25,000
Phản hồi
1.000*5*$5*1/4 = 6.250 Dr Remuneration expense/Cr equity option 6.250
Câu 33 (ĐỀ PT): For a share-based payment transaction in which the terms of the arrangement provide an entity with
the choice of whether to settle in cash or by issuing equity instruments, the entity shall determine whether it has to
settle in cash and account for the share-based payment transaction accordingly.
a. A future obligation
b. A contingent liability
c. A present obligation
d. A deferred liability
Câu 34 (ĐỀ PT): Which of the following transactions involving the issuance of shares does not come within the
definition of a “share-based” payment under IFRS 2?
a. Share-based payment relating to an acquisition of a subsidiary
b. Employee share purchase plans
c. Share appreciation rights
d. Employee share option plans
Câu 35 (ĐỀ PT): 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 financial statements for the year ended December 31, 20x4?
a. £300,000 £300,000 =1.000*90%*100*10*1/3
b. £10 million
c. £90,000
d. £100,000
Câu 36 (ĐỀ PT): Remuneration expense must be adjusted during the service period to reflect changes in the fair value
of options caused by changes in the market price of the underlying shares:
a. TRUE
b. FALSE
Câu 37 (ĐỀ PT): If restricted shares are forfeited because an employee leaves the company, the appropriate accounting
procedure is to:
a. Prepare correcting entries
b. Record an income item
c. Do nothing
d. Reverse related entries previously made
Câu 38 (ĐỀ PT): On January 1, 2014, M Company granted 90,000 share options to certain executives. The options are
exercisable no sooner than December 31, 2016 and expire on January 1, 2020. Each option can be exercised to acquire
one share of $1 par ordinary share for $12. An option-pricing model estimates the fair value of the options to be $5 on
the date of grant. What amount should M recognize as remuneration expense for 2014:
a. $120,000
b. $150,000 => 150000 = 90.000*$5*1/3
c. $60,000
d. $30,000
and 15 employees have exercised their SARS. This is an example of:
a. a share-based payment transaction where the entity has the settlement choice
b. an equity-settled share-based payment transaction
c. a share-based payment transaction where the counterparty has the settlement choice
d. a cash-settled share-based payment transaction
Câu 40 (ĐỀ PT): Which of the following factors shall not be taken into account when applying option pricing models?
a. Life of the option
b.Vesting conditions
c.Expected volatility of the share price
d.Risk-free interest rate for the life of the option
Câu 41 (ĐỀ PT): Which of the following statement about expected vesting period agrees with IFRS 2?
a.The entity shall estimate the length of the expected vesting period at measurement date based on the contractual obligations
b.The estimate of the length of the expected vesting period shall be consistent with the assumptions used in estimating the fair
value of the options granted, and may be subsequently revised
c.The entity shall estimate the length of the expected vesting period at grant date, based on the most likely outcome of the
performance condition
d.The entity shall revise its estimate of the length of the vesting period annually
Câu 42 (ĐỀ PT): Jay, a public limited company, has granted 300 share appreciation rights to each of its 500 employees
on 1 July 20X5. The management feel that as at 31 July 20X6, the year end of Jay, 70% of the awards will vest on 31
July 20X7. The fair value of each share appreciation right on 31 July 20X6 is $15. What is the fair value of the liability to
be recorded in the financial statements for the year ended 31 July 20X6?
a. $ 1,125,000 c. $ 2,250,000
b. $787,500 d. 1.575,000
Câu 44 (ĐỀ PT): A public limited company has granted 700 share appreciation rights (SARs) to each of its 400
employees on 1 January 20X6. The rights are due to vest on 31 December 20X8 with payment being made on 31
December 20X9. During 20X6, 50 employees leave, and it is anticipated that a further 50 employees will leave during
the vesting period. Fair values of the SARs at 1/1/20X6; 31/12/20X6; 31/12/20x7 are $15; $18; $20. What liability will be
recorded on 31 December 20X6 for the share appreciation rights?
a.$1,260,000 c.$2,520,000
b.$1,680,000 d.$3,780,000
Câu 45 (ĐỀ PT): Jay, a public limited company, has granted 300 share appreciation rights to each of its 500 employees
on 1 July 20X5. The management feel that as at 31 July 20X6, the year end of Jay, 80% of the awards will vest on 31
July 20X7. The fair value of each share appreciation right on 31 July 20X6 is $15. What is the fair value of the liability to
be recorded in the financial statements for the year ended 31 July 20X6?
a.$ 1,125,000 c.$ 2,250,000
b.$900,000 d.1.800,000
Câu 46 (ĐỀ PT): A company issues fully paid shares to 500 employees on 31 July 20X8. Shares issued to employees
normally have vesting conditions attached to them and vest over a three-year period, at the end of which the
employees have to be in the company’s employment. These shares have been given to the employees because of the
performance of the company during the year. The shares have a market value of $2m on 31 July 20X8 and an average
fair value for the year of $3m. It is anticipated that in three-years’ time there will be 400 employees at the company.
What amount would be expensed to profit or loss for the above share issue?
a.$3m b.$2m c.$1m d.$666,667
Câu 47 (ĐỀ PT): 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. Which of the following statements correctly describes the accounting
treatment of this share-based payment transaction
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 on sale on
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 over the two years
to December 31, 20X5
Câu 48 (ĐỀ PT): A company grants 2,000 share options to each of its three directors on 1 January 20X6, subject to the
directors being employed on 31 December 20X9. The options vest on 31 December 20X9. The fair value of each option
on 1 January 20X6 is $10, and it is anticipated that on 1 January 20X6 all of the share options will vest on 30 December
20X9. The options will only vest if the company’s share price reaches $14 per share.The share price at 31 December
20X6 is $8 and it is not anticipated that it will rise over the next two years. It is anticipated that on 31 December 20X6
only two directors will be employed on 31 December 20X9.How will the share options be treated in the financial
statements for the year ended 31 December 20X6?
a. $ 40,000 b. $10,000 c. $30,000 d. $20,000
giải: 2,000 optionsx2directorsx$10x1year/4years=$10,000
Câu 49 (ĐỀ PT): A company issued share options on 1 June 20X6 to pay for the purchase of inventory. The inventory is
eventually sold on 31 December 20X8. The value of the inventory on 1 June 20X6 was $ 15m and this value was
unchanged up to the date of sale. The sale proceeds were $18m. The shares issued have a market value of $16m.
How will this transaction be dealt with in the financial statements?
a.Dr- Inventory & Cr- Equity: $ 15m
b.Dr- Inventory & Cr- Equity: $ 18m
c.Dr- Inventory & Cr- Equity: $ 16m
d.Dr- Inventory & Cr Liability: $ 15m
Câu 50 (ĐỀ PT): A company grants 3,000 share options to each of its three directors on 1 January 20X6, subject to the
directors being employed on 31 December 20X8. The options vest on 31 December 20X8. The fair value of each option
on 1 January 20X6 is $10, and it is anticipated that on 1 January 20X6 all of the share options will vest on 30 December
20X8. The options will only vest if the company’s share price reaches $14 per share. The share price at 31 December
20X6 is $8 and it is not anticipated that it will rise over the next two years. It is anticipated that on 31 December 20X6
only two directors will be employed on 31 December 20X8. How will the share options be treated in the financial
statements for the year ended 31 December 20X6?
a.Dr- Expense & Cr Liability:$ 20.000
b.Dr- Expense & Cr Equity: $ 28.000
c.Dr- Expense & Cr Equity: $ 16.000
d.Dr- Expense & Cr Equity: $ 20.000
Câu 51 (ĐỀ PT): IFRS 2 applies to share-based payment transactions in which an entity __________ goods or services
a.Receives b. Transfers c. Delivers d.Returns
Câu 52 (ĐỀ PT): Jay, a public limited company, has granted 300 share appreciation rights to each of its 1.000
employees on 1 July 20X5. The management feel that as at 31 July 20X6, the year end of Jay, 80% of the awards will
vest on 31 July 20X7. The fair value of each share appreciation right on 31 July 20X6 is $15. What is the fair value of the
liability to be recorded in the financial statements for the year ended 31 July 20X6?
a.$ 2,250,000 c.$ 4,500,000
b.$1.800,000 d.3.600,000
Câu 53 (ĐỀ THT): K granted share option to all of its 400 employees on 1 Jan x0. Each employee will receive 1,000
share options provided they continue to be employed by K for 4 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 1 Jan x0, it was estimated that 70 staff would leave over the next 4
years. 22 staff left in the first year of the scheme and at 31 Dec x0 the revised estimate of staff expected to leave over
the next three years was 56. The expense that would be recognized in the financial statements of K in the year ended
31 Dec x0 in respect of the scheme is:
a. $181,500 b. $177,100 c. $138,000 d. $221,375
Câu 54 (Đề PT): Which of the following statement is FASLE?
a. All companies which comply with international standards must present EPS figures in the statement of comprehensive
income
b. b. Diluted EPS can never exceed basic EPS
c. In most cases, share options will not have a dilutive effect on EPS when they are exercised
d. When calculating earnings per share, a bonus issue made during the current accounting period istreated as if it had been
made at the beginning of the earliest period for which comparative figures are presented
Câu 55 (Đề PT): During its financial 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?
a. DEBIT the statement of changes in equity & CREDIT liabilities
b.DEBIT profit or loss & CREDIT equity
c.DEBIT profit or loss & CREDIT liabilities
d.DEBIT the statement of changes in equity & CREDIT equity
Bài tập TIẾNG VIỆT

Câu 1 (Đề THT): Select the ONE option below that would cause a deferred tax balance to be included in the statement
of financial position for an entity, as required by IAS 12 Income Taxes.
a. Impairment of goodwill that arose on the acquisition of a subsidiary entity
b. An expense that is included in the statement of comprehensive income but is not allowed for tax
c. Tax depreciation being allowed on a non-current asset at a different annual rate to that used for depreciation in the financial
statements
d. A non-current asset that does not qualify for tax depreciation
Câu 2 (Đề THT): Ngày 1/7/x3, Công ty R ký một thỏa thuận và cam kết thưởng 100 SARs (share appreciation rights) cho
mỗi công nhân viên trong 50 nhân viên được thưởng nếu đã làm việc 3 năm. Ngày trao quyền là 1/7/20x3. Vào ngày
30/6/20x6, thống kê có 9 nhân viên nghỉ việc trong 3 năm và 15 nhân viên thực hiện SAR.
Năm kết thúc 30/6/x4 30/6/x5 30/6/x6 30/6/x7
Giá trị hợp lý $14.4 $15.5 $18.2 $21.4

SAR
Giá trị nội tại SAR $20 $25

Nghĩa vụ nợ được ghi nhận trên báo cáo tình hình tài chính kết thúc ngày 30/6/x6 liên quan kế hoạch thưởng này:
a. $69,820
b. $44,620
c. $47,320
d. $52,000
Câu 3 (Đề THT): Ngày 2/1/x3, công ty X đã mua trái phiếu của công ty Z có mệnh giá $2,000,000, thanh toán bằng tiền
$1,940,000, lãi suất coupon cuối kỳ 5%/năm, đáo hạn ngày 31/12/x4. Trong năm x3, công ty X đánh giá công ty Z suy
giảm độ tin cậy tín dụng nghiêm trọng, dự kiến không thu được lãi trái phiếu của năm x3, x4 và chỉ thu được 20% nợ
gốc của trái phiếu trong năm x4. Lãi suất thị trường của trái phiếu và giá trị tổn thất tài sản tài chính vào ngày 31/12/x3:
a. 5.6613% và $1,800,000
b. 6.6513% và $1,588,335
c. 6.6513% và $1,800,000
d. 5.6613% và $1,588,335
Câu 4 (Đề THT): Ngày 1/1/x2, công ty H phát hành trái phiếu chuyển đổi theo mệnh giá $4,000,000, lãi suất 7%/năm,
thanh toán lãi vào cuối năm. Trái phiếu này có thể chuyển đổi thành cổ phiếu thường ngày vào ngày đáo hạn 31/12/x6,
theo tỷ lệ $10 trái phiếu thành cổ phiếu thường mệnh giá $1. Lãi suất thị trường của trái phiếu tương tự không có tính
năng chuyển đổi vào ngày 1/1/x2 là 9%/năm, thanh toán lãi cuối kỳ. theo IFRS 9, giá trị ghi nhận trên khoản mục nợ dài
hạn vào ngày 31/12/x2 trên báo cáo tình hình tài chính của công ty H là:
a. $3,636,834
b. $3,740,823
c. Tất cả các câu đều sai
d. $3,688,828
Câu 5 (Đề THT): Ngày 1/1/20x0, công ty A phát hành trái phiếu chuyển đổi thu bằng tiền tại mệnh giá $1,000,000. Trái
phiếu này được thanh toán vào ngày 31/12/20x2, lãi suất trái phiếu là 4%/năm, được thanh toán vào mỗi cuối năm, tỉ lệ
chuyển đổi là 1 trái phiếu chuyển thành 0.75 cổ phiếu thường tại bất kỳ thời điểm nào trước ngày đến hạn. Một trái
phiếu tương tự không có quyền chuyển đổi được phát hành trên thị trường với lãi suất 6%/năm. Xác định thành phần
nợ và vốn tại ngày kết thúc năm tài chính 31/12/20x0:
a. Nợ phải trả: $1,080,000; Vốn chủ sở hữu: $(80,000)
b. Nợ phải trả: $963,332; Vốn chủ sở hữu: $36,668
c. Nợ phải trả: $963,332; Vốn chủ sở hữu: $53,460
d. Nợ phải trả: $1,020,000; Vốn chủ sở hữu: $(20,000)
Câu 6 (Đề THT): Theo IFRS 9, nếu bên mua trái phiếu chuyển đổi quyết định nắm giữ trái phiếu đến ngày đáo hạn, sẽ
xác định mô hình đo lường đối với tài sản tài chính này là:
a. Tài sản tài chính đo lường theo nguyên giá phân bổ
b. Tài sản tài chính đo lường theo FVOCI
c. Tài sản tài chính nắm giữ đến ngày đáo hạn
d. Tài sản tài chính đo lường theo FVTPL
Câu 7 (Đề THT): Ngày 1/1/x1, công ty A phát hành 2,000 trái phiếu chuyển đổi có mệnh giá $950/trái phiếu; giá trị hợp lý
$1,755,716, lãi suất cuối kỳ 6%/năm trong 3 năm. Một trái phiếu chuyển đổi có thể đổi thành 250 cổ phiếu phổ thông.
Đầu năm x3, số dư bộ phận nợ của trái phiều này là $1,909,944. Để thúc đẩy nhanh quá trình chuyển đổi, công ty A đã
thay đổi chính sách chuyển đổi theo tỷ lệ 1 : 350 và người nắm giữ đồng ý chuyển đổi vào ngày 8/1/x3. Giá thị trường
của một cổ phiếu vào thời điểm này là $2. Bút toán nhật ký ghi nhận việc chuyển đổi toàn bộ trái phiếu vào ngày 8/1/x3
là:
a. Nợ trái phiếu chuyển đổi: $1,909,944 – Nợ Quỹ quyền chuyển đổi: $144,284 – Nợ chi phí chuyển đổi: $400,000 – Có Vốn
góp chủ sở hữu: $2,454,228
b. Nợ trái phiếu chuyển đổi: $1,755,716 – Nợ Quỹ quyền chuyển đổi: $144,284 – Nợ chi phí chuyển đổi: $400,000 – Có Vốn
góp chủ sở hữu: $2,400,000
d. Nợ Trái phiếu chuyển đổi: $1,900,000 – Có Lợi nhuận chưa phân phối: $500,000 – Có Vốn góp chủ sở hữu: $1,400,000
Câu 8 (Đề THT): Ngày 1/1/x6, công ty K thưởng 3 giám đốc sẽ nhận 2,000 quyền chọn mua 2,000 cổ phiếu phổ thông
mỗi giám đốc, với giá thực thi là $14/cổ phiếu, nếu họ làm việc liên tục tại đến ngày 31/12/x8. Giá trị hợp lý của mỗi
quyền chọn vào ngày 1/1/x6 là $10. Quyền chọn này chỉ được thực thi từ 1/1 – 31/12/x9. 2 giám đốc đã làm việc liên tục
đến ngày 31/12/x8. Giá thị trường một cổ phiếu phổ thông của công ty K bình quân trong năm x9 là $12. Bút toán nhật
ký trong năm x9 liên quan đến hợp đồng thưởng giám đốc:
[2*2000*10]
a. Tất cả các câu đều sai
b. Nợ Quỹ quyền chọn cổ phiếu: $40,000 – Có Chi phí thưởng: $40,000
c. Nợ Tiền: $56,000 – Nợ Quỹ quyền chọn cổ phiếu: $40,000 – Có Vốn góp chủ sở hữu: $96,000
d. Nợ Quỹ quyền chọn cổ phiếu: $8,000 – Có Lợi nhuận chưa phân phối: $8,000
Câu 9 (Đề THT): Ngày 1/1/x4, công ty M phê duyệt mỗi giám đốc trong 20 người có quyền lựa chọn nhận thưởng bằng
tiền tương đương với giá trị của 20,000 cổ phiếu phổ thông hoặc nhận thưởng 21,000 cổ phiếu phổ thông và người
nắm giữ chỉ được bán những cổ phiếu này sau 1 năm từ ngày trao thưởng. Các giám đốc phải làm việc đủ 3 năm để
được nhận thưởng, tính từ ngày 1/1/x4. Giá thị trường cổ phiếu tại các ngày 1/1/x4, 31/12/x4, 31/12/x5, 31/12/x6, lần
lượt là $6.0; $6.6; $7.2; $8.2. Giá trị hợp lý của quyền nhận thưởng bằng cổ phiếu vào ngày 1/1/20x4 là $5.75/cổ phiếu
phổ thông là do ảnh hưởng của điều kiện ràng buộc về thời gian bán cổ phiếu thưởng. Thực tế, sau 3 năm, không có
giám đốc nghỉ việc. Chi phí thưởng trong năm x5:
20*20000*(7.2*2/3-6.6*1/3)
a. $1,040,000
b. $1,045,000
c. $1,050,000
d. $1,925,000
Câu 10 (Đề THT): Ngày 1/1x1, công ty E thưởng cho CEO 120,000 quyền chọn mua 120,000 cổ phiếu phổ thông (mệnh
giá $1/cổ phiếu) để được mua với giá thực thi là $8/ cố phiếu. Điều kiện nhận thưởng là làm việc 3 năm và thực hiện
quyền chọn mua trước ngày 31/12/x5. Giá trị hợp lý mỗi quyền chọn mua tại ngày thưởng là $4. Trong năm x4, với giá
thị trường mỗi cổ phiếu là $10, CEO đã thực hiện 85% quyền chọn mua, lúc này, công ty E sẽ ghi nhận bút toán:
a. Nợ Tiền: $816,000 – Nợ Quỹ quyền chọn cổ phiếu: $408,000 – Có Vốn góp chủ sở hữu: $120,000 – Có Thặng dư vốn cổ
phần thường: $1,104,000
b. Nợ Tiền: $408,000 – Nợ Quỹ quyền chọn cổ phiếu: $102,000 – Có Vốn góp chủ sở hữu: $102,000 – Có Thặng dư vốn cổ
phần thường: $408,000
c. Nợ Tiền: $120,000 – Nợ Quỹ quyền chọn cổ phiếu: $102,000 – Có Vốn góp chủ sở hữu: $120,000 – Có Thặng dư vốn cổ
phần thường: $102,000
d. Nợ Tiền: $816,000 – Nợ Quỹ quyền chọn cổ phiếu: $408,000 – Có Vốn góp chủ sở hữu: $102,000 – Có Thặng dư vốn cổ
phần thường: $1,122,000
Tiền = 120,000*8*0,85 = 816,000
Qũy quyền chọn = 120,000*4*0,85 = 408,000
Vốn góp = 120,000*1*0,85 = 102,000
Thặng dư = 1,122,000
Câu 11 (Đề THT): Ngày 1/1/20x3, công ty A thưởng cho các nhà quản lý hoặc thanh toán bằng tiền tương đương với
100,000 cổ phiếu hoặc nhận 400,000 quyền chọn mua cổ phiếu với giá thực hiện là $3/ cổ phiếu. Quyền lựa chọn thì
thuộc về người được thưởng. Điều kiện để được thưởng là nhà quản lý phải làm việc cho công ty trong 3 năm tiếp
theo. Quyền chọn mua sẽ hết hạn trong 5 năm tiếp theo. Giá trị hợp lý tại ngày hứa là $1.2/ quyền chọn. Giá thị trường
của một cổ phiếu tại ngày 31/12/20x3; 31/12/20x4; 31/12/20x5 lần lượt là $3.3; $3.6; $3.8. Bút toán ghi nhận tại ngày
31/12/20x3:
a. Nợ Chi phí thưởng: $110,000; Có Nợ phải trả: $110,000
b. Nợ Chi phí thưởng: $780,000; Có Nợ phải trả: $300,000; Có Quỹ quyền chọn cổ phiếu: $480,000
c. Nợ Chi phí thưởng: $170,000; Có Quỹ quyền chọn cổ phiếu: $170,000
d. Nợ Chi phí thưởng: $170,000; Có Nợ phải trả: $110,000; Có Quỹ quyền chọn cổ phiếu: $60,000
Câu 12 (Đề THT): Công ty S báo cáo $6,000,000 lợi nhuận sau thuế và 400,000 cổ phiếu phổ thông đang lưu hành trong
năm. Công ty S đang lưu hành $500,000 cổ phiếu ưu đãi tích lũy cổ tức 10%/năm không tính năng chuyển đổi. Vào
ngày 1/6, công ty S phát hành $5,000,000 trái phiếu chuyển đổi với lãi suất 6%/ năm. Mỗi $1,000 trái phiếu có thể được
chuyển đổi thành 40 cổ phiếu phổ thông. Mẫu số trong công thức tính EPS cơ bản và EPS pha loãng của năm kết thúc
ngày 31/12, áp dụng thuế suất thuế TNDN 40% là:
a. EPS cơ bản: 400,000(6/12); EPS pha loãng: 400,000 + (5,000 x 40)(6/12)
b. EPS cơ bản: 400,000 ; EPS pha loãng: 400,000 + (5,000 x 40)(7/12)
c. EPS cơ bản: 400,000; EPS pha loãng: 400,000 + (5,000 x 40)
d. EPS cơ bản: 400,000(7/12); EPS pha loãng: 400,000 + (5,000 x 40)(7/12)
Câu 13 (Đề THT): Ngày 1/2/x0, công ty ACM phát hành quyền mua 1 cổ phiếu phổ thông cho mỗi 10 cổ phiếu phổ thông
đang nắm giữ với giá mua là $0.7/ cổ phiếu. Giá thị trường của cổ phiếu phổ thông vào ngày này là $1.25. Giá thị
trường theo lý thuyết của mỗi cổ phiếu sau khi phát hành quyền mua là:
a. $1.20
b. $0.70
c. $1.32
d. $1.14
Câu 14 (Đề THT): Ngày 1/10/x2, công ty niêm yết Pelican đang lưu hành 8,000,000 cổ phiếu phổ thông mệnh giá $1.
Ngày 1/7x3, công ty Pelican phát hành thêm 1,500,000 cổ phiếu phổ thông mệnh giá $1 theo giá thị trường phát hành là
$9.2/ cổ phiếu, Lợi nhuận trước thuế trong năm kết thúc ngày 30/9/x3 là $10,580,000. Thuế suất thuế TNDN là 20%. EPS
cơ bản của công ty Pelican cho năm kết thúc ngày 30/9/x3 là: [10,580*(1-20%)] / [8000 + 1500*3/12]
a. 89.1 cents
b. 96.6 cents
c. 126.3 cents
d. 101.1 cents
Câu 15 (Đề THT): Ngày 1/12/x4, công ty BC đang lưu hành 3,000,000 cổ phiếu phổ thông với mệnh giá $1. Ngày 1/5/x4,
công ty phát hành trái phiếu chuyển đổi 3 năm thu tiền $500,000. Sau 3 năm, trái phiếu này có thể chuyển đổi thành
1,250,000 cổ phiếu phổ thông. Giá trị bộ phận vốn của trái phiếu được xác định là $25,313. Lãi suất thị trường của một
trái phiếu tương tự không có tính năng chuyển đổi là $9/ năm, trả lãi cuối kỳ vào ngày 31/1. Thuế suất thuế TNDN của
công ty BC là 30%. Mức tác động lợi nhuận sau thuế liên quan trái phiếu chuyển đổi này để tính EPS pha loãng cảu
năm kết thúc ngày 31/1/x5 là:
a. Điều chỉnh tăng $23,625
b. Điều chỉnh tăng $32,041
c. Không đủ thông tin để xác định
d. Điều chỉnh tăng $22,429
Câu 16 (Đề THT): Công ty Ace đã phát hành 10,000 cổ phiếu ưu đãi cổ tức 5%/ năm, với mệnh giá $100/ cổ phiếu. Một
cổ phiếu ưu đãi có thể chuyển đổi thành 2 cổ phiếu phổ thông. Ngoài ra, công ty Ace còn phát hành 40,000 quyền
chọn mua cổ phiếu. Mỗi quyền chọn mua có thể mua 1 cổ phiếu phổ thông là $1 với giá thực thi $8/ cổ phiếu. Giá thị
trường bình quân 1 cổ phiếu phổ thông là $17. Lợi nhuận sau thuế trong năm của công ty Ace là $250,000. Thuế suất
thuế TNDN là 30%. EPIS của cổ phiếu ưu đãi và quyền chọn mua lần lượt là:
a. $1.75 và $0.00
b. $2.50 và $0.00
c. $2.50 và $9.00
d. $1.75 và $9.00
Câu 17 (Đề THT): Công ty niêm yết Leopard Inc. báo cáo trong năm đạt được lợi nhuận sau thuế £100,000 và lợi nhuận
cơ bản mỗi cổ phiếu là £2. Năm trước, Leopard Inc. đã phát hành 1,000 trái phiếu chuyển đổi tại ngày đáo hạn với
mệnh giá £100/ trái phiếu, lãi suất 12%/năm, thanh toán lãi cuối năm. Một trái phiếu chuyển đổi có thể chuyển đổi
thành 10 cổ phiếu phổ thông. Thuế suất thuế TNDN là 30%. EPS pha loãng trong năm của công ty Leopard Inc. là:
a. $180.67 cents
b. $186.67 cents
d. Không có EPS pha loãng vì có hiện tượng chống pha loãng

Câu 18 (Đề THT): Ngày 31/12 năm x9 và x8, công ty M có 180,000 cổ phiếu phổ thông lưu hành và 10,000 cổ phiếu ưu
đãi đã phát hành, lũy kế cổ tức 5% với mệnh giá €100/ cổ phiếu ưu đãi. Công ty M không công bố chia cổ tức cho cổ
phiếu phổ thông và cổ phiếu ưu đãi trong năm x9 và x8. Lợi nhuận sau thuế của năm x9 là €400,000. EPS trong năm x9
của công ty M là:
a. €1.94
b. €1.67
c. €2.22
d. €1.11
Câu 19 (Đề THT): Công ty Y có một khoản đầu tư phát triển $800,000 thỏa điều kiện ghi nhận của IAS 38 để vốn hóa
toàn bộ thành tài sản vô hình vào ngày 1/1/x1, sẽ được phân bố giá trị theo phương pháp đường thẳng trong 4 năm.
Thuế suất thuế TNDN là 20%. Theo IAS 12, bút toán nhật ký về thuế liên quan đến khoản đầu tư phát triển này vào ngày
31/12/x3 là:
a. Nợ Thuế thu nhập hoãn lại phải trả: $40,000 – Có Chi phí thuế thu nhập hoãn lại: $40,000
b. Không phát sinh bút toán nhật ký về thuế TNDN
c. Nợ Tài sản vô hình: $40,000 – Có Tài sản thuế thu nhập hoãn lại: $40,000
d. Nợ Tài sản thu nhập hoãn lại: $40,000 – Có Chi phí thuế thu nhập hoãn lại: $40,000
Câu 20 (Đề THT): Công ty AC mua một xe ô tô 4 chỗ vào ngày 1/1/x0 có giá trị $100,000, được kế toán tính khấu hao
theo phương pháp đường thẳng trong 4 năm từ ngày mua, không có giá trị thanh lý ước tính sau khi hết khấu hao. Cơ
quan thuế chỉ chấp giá trị xe ô tô 4 chỗ là $80,000 và khấu hao theo phương pháp đường thẳng trong 5 năm. Thuế
suất thuế TNDN là 20%. Theo IAS, bút toán nhật ký liên quan xe ô tô này vào ngày 31/12/x2 là:
a. Nợ Tài sản thu nhập hoãn lại: $1,400 – Có Chi phí thuế thu nhập hoãn lại: $1,400
b. Nợ Thuế thu nhập hoãn lại phải trả: $1,800 – Có: Chi phí thuế thu nhập hoãn lại: $1,800
c. Nợ Tài sản thu nhập hoãn lại: $800 – Có Chi phí thuế thu nhập hoãn lại: $800
d. Nợ Thuế thu nhập hoãn lại phải trả: $400 – Nợ Tài sản thu nhập hoãn lại: $1,400 – Có: Chi phí thuế thu nhập hoãn lại:
$1,800
Câu 21 (Đề THT):
Bất động sản đầu tư:
31/12/20x2 31/12/20x3
Số dư đầu kì 1/1 $0 $100,000
Chi phí mua $80,000 0

Điều chỉnh thay đổi giá hợp lý 20,000 (10,000)
Số dư cuối kỳ $100,000 90,000
Bất động sản đầu tư được đo lường theo mô hình giá trị hợp lý, áp dụng IAS 40. Tăng/giảm giá trị hợp lý chưa thực
hiện không được tính thuế. Lợi nhuận từ bán bất động sản đầu tư được miễn thuế. Thuế suất thuế TNDN năm 20x2, và
20x3 là 25%. Bút toán nhật ký về thuế theo IAS 12 vào ngày 31/12/x3:
b. Nợ Tài sản thu nhập hoãn lại: $2,500 Có Chi phí thuế thu nhập hiện hành: $2,500
c. Nợ Chi phí thuế thu nhập hoãn lại: $70,000 – Có Thuế thu nhập hoãn lại phải trả: $22,500
d. Không phát sinh bút toán nhật ký về thuế TNDN
Câu 22 (Đề THT): Công ty F có các thông tin cho năm tài chính 2019, năm hoạt động kinh doanh đầu tiên: Lợi nhuận kế
toán trước thuế: $200 triệu, bao gồm: tiền phạt (không được khấu trừ cho mục đích thuế): $5 triệu và chi phí khấu hao
theo kế toán: $70 triệu. Chi phí khấu hao được tính vào khoản chi được trừ theo thuế cho năm 2019 là $110 triệu. Thuế
suất thuế TNDN là 40%. Không còn bất kỳ khoản chênh lệch nào khác ngoài các khoản trên. Báo cáo tình hình tài
chính của công ty F tại thời điểm cuối năm 2019 sẽ trình bày:
a. Thuế thu nhập hoãn lại phải trả là $16 triệu ở phần Nợ phải trả ngắn hạn
b. Thuế thu nhập hoãn lại phải trả là $16 triệu ở phần Nợ phải trả dài hạn
c. Tài sản thuế thu nhập hoãn lại là $16 triệu ở phần Tài sản ngắn hạn
d. Tài sản thuế thu nhập hoãn lại là $16 triệu ở phần Tài sản dài hạn
Câu 23 (Đề THT): Năm x2, công ty A có lợi nhuận trước thuế $200,000, tổng thu nhập được miễn thuế vĩnh viễn phát
sinh trong năm là $18,000. Chênh lệch tạm thời phải nộp thuế lũy kế đầu năm x2 là $340,000. Thuế suất thuế TNDN
trong năm x1 và x2 lần lượt là 22% và 20%. Tổng chi phí thuế thu nhập doanh nghiệp được trình bày trên báo cáo kết
quả hoạt động kinh doanh năm x2 là:
a. $50,400
b. $29,600
c. $36,800
d. Không đủ thông tin để xác định
Câu 24 (Đề THT): Công ty THT sở hữu thiết bị sản xuất có giá trị còn lại $400,000, cơ sở tính thuế $370,000 vào ngày
31/12/x5. Thuế suất thuế TNDN 20%. Số dư Có tài khoản “Thuế thu nhập hoãn lại phải trả” liên quan thiết bị này đầu
năm x5 là $4,000. Ngày 31/12/x5, công ty THT đánh giá lại thiết bị sản xuất này lần đầu tiên lên đến $750,000. Phát biểu
nào sau đây không đúng?
a. Số dư Có tài khoản “Thuế thu nhập hoãn lại phải trả” liên quan thiết bị sản xuất vào cuối năm x5 là $76,000
b. Chênh lệch tạm thời chịu thuế phát sinh trong năm x5 liên quan đến việc đánh giá lại thiết bị sản xuất là $70,000
c. Ghi Nợ tài khoản “Chi phí thuế thu nhập hoãn lại” liên quan thiết bị sản xuất là $2,000
d. Số dư Có tài khoản “Thặng dư đánh giá lại tài sản” liên quan đến thiết bị sản xuất vào cuối năm x5 là $280,000
Câu 25 (Đề THT): On 1 March x2, ABC ordered 3 tons of steel with the delivery on 30 June x2 for the fixed price. In line
with IAS 32 and IFRS 9, this contract should be accounted for as:
a. ABC should recognize the contractual obligation to purchase inventory on 1 March x2
b. A financial instrument – commodity derivative, because the delivery occurs almost 4 months after the contract date
c. Normal trading contract, because although the delivery is postponed to the future, the price is fixed and the contract will be
settled by physical delivery.
d. A derivite, because the investment in the beginning is almost zero and the settlement is in the future
Câu 26 (Đề THT): Which of the following financial instruments does not pass the contractual cash flows test in line with
IFRS 9 in order to be classified at amortized cost?
a. Zero-coupon bound issued at deep discount
b. A bond with 4% coupon convertible into the issuer’s shares
c. A government bond linked to an inflation index in the country of issuer
d. A loan pays a floating interest rate (e.g. LIBOR 3m + 0.5%)
Câu 27 (Đề THT): Bertrand issued $10 million convertible loan notes on 1 October 20x0 that carry a coupon rate of 5%
per annum. They are redeemable on 30 September 20x3 at par for cash or can be exchanged for equity shares in
Bertrand on the basis of 20 shares for each $100 of loan. A similar loan note, without the conversion option, would
have required Bertrand to pay an interest rate of 8%. How should the converitable loan notes be accounted for?
a. As equity
b. As debt
c. As debt until conversion, then as equity
d. As debt and equity
Câu 28 (Đề THT): Company A sold receivables to company B under the following conditions: Carrying amount of
receivables = $1,000; Fair value of receivables = $1,020; Sales price = 990. If company B does not recover some of
these receivables, company A will repay all credit losses to company B. How shall this transaction appear in the
financial statements of company A?
a. Company A shall revalue the whole portfolio of receivables (not only sold part of 1,000) first. Then, any loss from the sale of
receivables is recognized to proft or loss.
b. Company A shall derecognize receivables amounting to 1,000 and recognize loss from sale of receivables of 10 (1,000 –
990).
c. Company A shall revalue receivables to their fair value first (gain of 20) and then, the loss from the sale of receivables
amounting to 30 is recognized to profit or loss (1,020 – 990).
d. Company A shall not derecognize any receivables, because significant risks were not transferred to Company B. Instead,
Company A recognizes a financial liability amounting to 990.
Câu 29 (Đề THT): What is the effect of an equity-settled award of stock options on the grant date?
a. Increase in total equity or increase in net income

b. Decrease in total equity or decrease in net income
c. No change in total equity or net income
d. Increase in total equity or decrease in net income
Câu 30 (Đề THT): In a share-based payment transaction where the entity has settlement choice:
a. If an entity elects to settle in cash the settlement is accounted for as an expense
b. The entity has a present obligation to settle in cash where it has a past practice or started policy of setting in cash
c. The entity must settle in equity unless there is no commercial substance to the transation
d. Where a present obligation does not exist the entity has a choice of classification as an equity or cash-settled share-based
payment transaction
Câu 31 (Đề THT): The following statements are the general principles in the accounting for share-based transactions,
except:
a. In the case of services rendered by employees, the fair value of services rendered is measured based on the fair value of the
equity instruments at the date of grant.
b. IFRS 2 requires that the intrinsic value of the equity instruments is remeasured at each reporting date until the date of final
settlement.
c. If the instruments are issued for future services, the expense is recognized over the vesting period.
d. When goods or services are received from the counterparty to a share-based transaction, an expense must be recorded with
a corresponding increase in equity.
Câu 32 (Đề THT): Which of the following is not the limitation of earnings per share as an indicator of an entity’s
performance?
a. EPS provides an indication of the maximun possible dividend investors could expect to receive.
b. EPS does not facilitate comparability across firms.
c. EPS does not provide an accurate measure of the return on capital.
d. EPS is based on historical accounting numbers.
Câu 33 (Đề THT): The basic earnings per share and diluted earnings per share ratios must be presented in an entity’s
________.
a. Statement of changes in equity even if the amounts are negative
b. Statement of profit or loss and other comprehensive income only if the amounts are positve
c. Statement of financial position even if the amounts are negative
d. Statement of profit or loss and other comprehensive income even if the amounts are negative
câu 34 (Đề THT): Fill in the blanks: “For shares issuances that occur before stock split or bonus issue, the ___(1)___
assumption assumes that the stock split or bonus issue occurred ___(2)___.
a. (1): retroactive; (2): at the time of the issuance
b. (1): prospective; (2): as of the beginning of the year

c. (1): prospective; (2): at the time of the issuance
d. (1): retroactive; (2): as of the beginning of the year
Câu 35 (Đề THT): Which of the following would result in a deferred tax asset?
a. Losses to be carried forward and offset against future expected profit
b. Development costs capitalized in the statement of financial position, for which a tax deduction has already been claimed
c. Revaluation surplus on land and building
d. Property, plant and equipment with a carrying amount greater than the tax base
Câu 36 (Đề THT): Công ty B ký hợp đồng kỳ hạn vào ngày 30/11/x1 để mua 1,000 kg nhôm nguyên chất vào ngày
31/5/x2 với giá mua CU435,000. Công ty B không phát sinh chi phí liên quan hợp đồng kỳ hạn này. Tuy nhiên, công ty B
không có ý định nhận 1,000 kg nhôm mà muốn kinh doanh đầu cơ khi giá nguyên liệu nhôm dao động trên thị trường.
Vào ngày lập báo cáo tài chính 31/12/x1, giá mua 1,000 kg nhôm trên thị trường là CU455,000. Vào ngày 31/3/x2, công
ty B đã bán hợp đồng kỳ hạn cho công ty khác căn cứ vào giá mua nhôm trên thị trường lúc này là CU442,000. Bút
toán nhật ký tại ngày 31/12/x1:
a. Nợ Lỗ từ hợp đồng kỳ han – Có Hợp đồng kỳ hạn: CU13,000 và Nợ Tiền – Có Hợp đồng kỳ hạn: CU442,000
b. Nợ Hợp đồng kỳ hạn – Có Lãi từ hợp đồng kỳ hạn: CU20,000
c. Nợ Hợp đồng kỳ hạn – Có Tiền: CU435,000 và Nợ Hợp đồng kỳ hạn- Có Lãi từ hợp đồng kỳ hạn: CU20,000
d. Nợ Lỗ từ hợp đồng kỳ hạn – Có Hợp đồng kỳ hạn: CU13,000 và Nợ Tiền – Có Hợp đồng kỳ hạn: CU7,000
Câu 37 (Đề THT): Place the correct word into each of blanks spaces below to complete the following sentences:
“Warrants are rights for an investor to subscribe for new shares at a(n)___(1)___ date at a(n)___(2)___ pre-determined
price. Warrants are usually issued with ___(3)___ loan stock, to make it ___(4)___ attractive to investors.”
a. (1): Future; (2): future ; (3): unsecured; (4): less
b. (1): Fixed; (2): fixed; (3): secured; (4): more
c. (1): Future; (2): fixed; (3): unsecured; (4): more
d. (1): Future; (2): fixed; (3): secured; (4): less
Câu 38 (Đề THT): IFRS 9 requies an entity to measure options at:
a. Fair value through other comprehensive income (FVOCI)
b. Amortized cost
c. Fair value through profit or loss (FVTPL)
d. Either FVTPL or FVOCI
Câu 39 (Đề THT): Ngày 1/1/x2, công ty B thưởng 100,000 cổ phiếu phổ thông cho CEO với điều kiện làm việc đủ 3 năm.
Giá thị trường một cổ phiếu phổ thông tại ngày 1/1/x2 là $3. Ngày 31/12/x3, do giá thị trường một cổ phiếu phổ thông
giảm xuống còn $2.7, nên công ty B đã thay đổi chính sách thưởng cho phép CEO nhận 100,000 cổ phiếu phổ thông
hoặc nhận tiền tương đương giá trị của 100,000 cổ phiếu phổ thông tại ngày nhận thưởng. Chi phí thưởng trên báo
cáo thu nhập năm x3 và số dư tài khoản “Quỹ khen thưởng” trên báo cáo tình hình tài chính tại ngày 31/12/x3, lần lượt
là:
a. $120,000 và $20,000
b. $120,000 và $200,000
c. $100,000 và $200,000
d. $100,000 và $20,000
FV equity alternative = 100,000 x 3 = 300,000
Less: FV Debt component = 2.7 x 100,000 = 270,000
FV Equity component = 30,000
Debt component = 2.7 x 100,000 x 1/2 = 135,000
Plus: FV Equity component = 30,000/2 = 15,000
Remuneration expense x3 = 100,000
X2: Dr Remuneration expense / Cr SOR: 100,000 x 3 x 1/3 = 100,000
Câu 40 (Đề THT): Ngày 1/1/x9, công ty G thưởng quyền chọn mua cổ phiếu cho 300 nhân viên. Mỗi nhân viên sẽ được
nhận 1,000 quyền chọn mua cổ phiếu nếu làm việc trong 3 năm. Giá trị hợp lý mỗi quyền chọn là $1.22. Năm x9, 25
nhân viên đã nghỉ việc và công ty G ước tính có 40 nhân viên sẽ tiếp tục nghỉ việc trong 2 năm kế tiếp. Năm x10, có
thêm 15 nhân viên nghỉ việc và công ty G ước tính có 20 nhân viên sẽ nghỉ việc trong năm còn lại. Công ty G xác định
chi phí thưởng trên báo cáo kết quả hoạt động kinh doanh cho năm kết thúc ngày 31/12/x10 là:
a. $195,200
b. $97,600
c. $292,800
d. $99,633
20x10: (300 – 15 – 20 – 25) x 1,000 x 2/3 x 1.22 – (300 – 40 – 25) x 1,000 x 1/3 x 1.22 = 99,633
Câu 41 (Đề THT): Ngày 1/1/x1, công ty F phát hành cho công ty A 2,000 trái phiếu chuyển đổi có mệnh giá $1,000/ trái
phiếu, lãi suất cuối kỳ 6%/ năm trong 3 năm. Một trái phiếu chuyển đổi có thể đổi thành 250 cổ phiếu phổ thông. Lãi
suất thị trường của trái phiếu tương tự không có tính năng chuyển đổi là 9%/ năm. Công ty A thanh toán chi phí môi
giới mua trái phiếu này là 2.5% trên mệnh giá giao dịch. Vào ngày lập báo cáo tài chính 31/12/x1, công ty A đánh giá lại
giá trị hợp lý của trái phiếu mua từ công ty F là $1,850,000. Bút toán nhật ký trên sổ kế toán công ty A vào ngày
31/12/x1 là:
a. Nợ Tiền: $120,000 – Nợ Đầu tư vào trái phiếu dài hạn: $46,331 – Có Thu nhập tài chính: 166,331 và Nợ Lỗ do thay đổi giá trị
hợp lý: $44,453 – Có Đầu tư vào trái phiếu dài hạn: $44,453
b. Nợ Tiền: $120,000 – Có Thu nhập tài chính: $120,000 và Nợ Lỗ do thay đổi giá trị hợp lý: $200,000 – Có Đầu tư vào trái
phiếu dài hạn: $200,000
c. Nợ Tiền: $120,000 – Nợ Đầu tư vào trái phiếu dài hạn: $46,331 – Có Thu nhập tài chính: 166,331
d. Nợ Tiền: $120,000 – Có Thu nhập tài chính: $120,000 và Nợ Lỗ do thay đổi giá trị hợp lý: $150,000 – Có Đầu tư vào trái
phiếu dài hạn: $150,000
Câu 42 (Đề THT): Ngày 1/1/20x1, công ty B đã chi $1,019,964 để mua trái phiếu có mệnh giá $1,000,000 với lãi suất trên
mệnh giá 8,5%/ năm, nhận lãi vào ngày 31/12. Trái phiếu đáo hạn 31/12/20x5. Tại thời điểm mua, trái phiếu tương tự
trên thị trường có lãi suất 8%/ năm. Công ty B phân loại trái phiếu này là FVOCI. Ngày 31/12/20x1, công ty B đánh giá
lại giá trị hợp lý của trái phiếu do lãi suất thị trường trái phiếu giảm xuống còn 6%/năm, Bút toán nhật ký ghi nhận thu
nhập tài chính vào ngày 31/12/x2:
a. Nợ Tiền: $85,000 – Có Thu nhập tài chính: $81,325 – Có Trái phiếu: $3,675
b. Nợ Tiền: $85,000 – Có Thu nhập tài chính: $81,597 – Có Trái phiếu: $3,403
c. Nợ Tiền: $85,000 – Có Thu nhập tài chính: $65,198 – Có Trái phiếu: $19,802
d. Tất cả các câu đều sai
FV tại 31/12/x1 = PV (6%,4, -85,000; -1,000,000) = 1,086,627
Thu nhập tài chính = 1,086,627 x 6% = 65,198
Câu 43 (Đề THT): Ngày 2/1/x9, Công ty P mua 10% cổ phiếu phổ thông của công ty T với giá phí $80,000, không nắm
giữ với mục đích thương mại. Lợi nhuận sau thuế của T cho năm x9 là $40,000 và T công bố chia cổ tức là $30,000.
Vào ngày 31/12/x9, giá trị hợp lý của cổ phiếu công ty T được sở hữu bởi công ty P là $90,000. Giả sử P lựa chọn trình
bày giá trị của khoản đầu tư theo FVOCI. Giá trị khoản đầu tư vào T sẽ được trình bày trên Báo cáo tình hình tài chính
công ty P tại ngày 31/12/x9 và thu nhập từ khoản đầu tư vào T trên báo cáo thu nhập năm x9 của công ty P, lần lượt là:
a. $90,000 và $3,000
b. $90,000 và $13,000
c. $90,000 và $10,000
d. $81,000 và $3,000
Câu 44 (Đề THT): Doanh nghiệp A đã mua một công cụ nợ có đặc điểm như sau: (1) Khoản thanh toán bao gồm nợ gốc
và lãi; (2) Lãi suất trên mệnh giá là 5% + 2 x tỷ lệ lạm phát; (3) Ban giám đốc quyết định nắm giữ công cụ nợ đến ngày
đáo hạn. Doanh nghiệp A xác định mô hình đo lường đối với tài sản tài chính này là:
a. Tài sản tài chính đo lường theo FVOCI
b. Tài sản tài chính đo lường theo nguyên giá phân bổ
c. Tài sản tài chính nắm giữ đến ngày đáo hạn
d. Tài sản tài chính đo lường theo FVTPL
Câu 45 (Đề THT): Ngày 1/5/x7, công ty X mua 10,000 quyền chọn mua của công ty W với phí $2/ quyền chọn để mua cổ
phiếu với giá $23/ cổ phiếu tại ngày 30/4/x9. Ngày 30/6/x7, giá một cổ phiếu công ty W $21.5 và giá quyền chọn $2.5.
Ngày 30/6/x8, giá một cổ phiếu công ty W $19.0 và giá quyền chọn $0.5. Ngày 30/4/x9, giá một cổ phiếu công ty W $20
và giá quyền chọn $1.5. Niên độ kế toán công ty X kết thúc ngày 30/6. Bút toán nhật ký của công ty X vào ngày 30/4/x9:
a. Nợ Lỗ từ hợp đồng quyền chọn: $5,000 – Có Hợp đồng quyền chọn: $5,000
b. Nợ Đầu tư vào công ty W: $200,000 – Nợ Lỗ từ Hợp đồng quyền chọn: $35,000 – Có Hợp đồng quyền chọn: $5,000 – Có
Tiền: $230,000
c. Nợ Hợp đồng quyền chọn: $10,000 – Có Lãi từ Hợp đồng quyền chọn: $10,000
d. Nợ đầu tư vào công ty W: $200,000 – Nợ Lỗ từ Hợp đồng quyền chọn: $40,000 – Có Hợp đồng quyền chọn: $10,000 – Có
tiền: $230,000
Câu 46 (Đề THT): Current income tax shall be recognized:
a. In profit or loss, except for a situation when a relevant tax authority provided a tax relief
b. In profit or loss.
c. In profit or loss and sometimes to other comprehensive income when a tax result from a business combination
d. In profit or loss, except for some situations when it shall be recognized directly to equity or other comprehensive income.
Câu 47 (Đề THT): Deferred tax asset shall be recognized:
a. a.For all taxable temporary differences including the goodwill arising on business combination.
b. b.For all taxable temporary differences, to the extent that it is probable that taxable profit will be available against which the
taxable temporary difference can be utilised.
c. c.For all deductible temporary differences including the goodwill arising on business combination.
d. d.For all deductible temporary differences, to the extent that it is probable that taxable profit will be available against which the
deductible temporary difference can be utilised
Câu 48 (Đề THT): Which one of the following items is not a way for management to influence EPS computations to
meet goals?
a. Measurements of impairments on plant, property and equipment
b. Determination of proportion of expenditures should be capitalized
c. Recording the sales of merchandise on account
d. Choice of inventory cost flow assumptions
Câu 49 (Đề THT): Which of the following is not the limination of earnings per share as an indicator of an entity ‘s
performance?
a. EPS does not facilitate comparability across firms
b. EPS does not provide an accurate measure of the return on capital
c. EPS is based on historical accounting numbers
d. EPS provides an indication of the maximum possible dividend investors could expect to receive.
Câu 50 (Đề THT): Which of the following statements is false?
a. Share appreciation rights are a form of compensation similar to a bonus.
b. Employees holding share appreciation rights are required to purchase shares on the vesting date.
c. The employee benefits from share appreciation rights only if the stock price increases.
d. The liability for a SAR is measured as the difference between the share price and the pre-established price.
Câu 51 (Đề THT): For a share-based payment transaction in which the terms of the arrangement provide an entity with
the choice of whether to settle in cash or by issuing equity instruments, the entity shall determine whether it
has________to settle in cash and account for the share-based payment transaction accordingly.
a. A future obligation
b. A contingent liability
c. A present obligation
d. A deferred liability
Câu 52 (Đề THT): The entity A holds bonds in various currencies with stated maturity dates and intends to hold the
bonds to maturity. Payment of principal and interest to the entity are interest to the entity are linked to the bond
issuer’s net income performance. Under IFRS 9, these bonds should be measured at:
a. Fair value through other comprehensive income
b. Available – for – sale security
c. Amortized cost
d. Fair value through profit or loss
Câu 53 (Đề THT): Which of the following shows the correct way to calculate financial liability amortization?
a. Intial item value + related payment – total finance cost at effective interest rate
b. Total finance cost at effective interest rate – related payment + Intial item value
c. Intial item value – related payment + total finance cost at effective interest rate
d. Intial item value – related payment – total finance cost at effective interest rate
Câu 54 (Đề THT): Which one of the following items is not classified as a financial liability in accordance with IAS 32?
a. Company X issues $ 10 million preference shares paying 5% interest annually. Shares will be redeemable in cash at the
option of the holders
b. Company X issues 1,000 units of mandatorily redeemable preference shares. The holders can also opt to redeem the shares
at any time for a fixed amount of cash at a fixed redemption period. Dividend payment will be decided by directors.
c. Company X has an obligation under a forward contract to repurchase a variable number of its own shares equal in value to
$10 million
d. Company X issues $ 10 million preference shares paying 5% interest annually. Shares will be redeemable with ordinary
shares for the value of $10 million.
Câu 55 (Đề THT): The following is characteristics of a derivative:
a. It is settled in the future date
b. Its value changes in response to change in value of an underlying variable
c. All of the other options are true
d. It requires no initial investment
Câu 56 (Đề THT): Which of the following is not an example of a derivative?
a. Interest rate swap.
b. Contract to purchase oil with payments in a foreign currency
c. Contract to purchase oil with the delivery in the future
d. Foreign currency forward contract.
Câu 57 (Đề THT): Một TSCĐ được mua đầu năm 20x0 với chi phí mua $220,000. Kế toán khấu hao đường thẳng trong
10 năm, với chi phí thanh lý ước tính là $ 20,000. Tuy nhiên, theo luật thuế, tài sản này chỉ được khấu hao đường thẳng
trong 5 năm. Cơ sở tính thuế của tài sản này vào kết thúc năm 20x5 là:
b. $180,000
c. $110,000
d. $100,000
Câu 58 (Đề THT):
Phải thu tiền lãi:
31/12/20x2 31/12/20x3
Số dư đầu kì 1/1 $80,000 $85,000
Chi phí mua $50,000 $55,000
Điều chỉnh thay đổi giá hợp lý (45,000) (60,000)
Số dư cuối kỳ $85,000 $80,000
Thu nhập tiền lãi phải chịu thuế khi phát sinh. Thuế suất thuế TNDN năm 20x2, và 20x3 là 25%. Bút toán nhật ký về
thuế theo IAS 12 vào ngày 31/12/x3:
b. Nợ Tài sản thu nhập hoãn lại: $1,250 – Có Chi phí thuế thu nhập hiện hành: $1,250
c. Nợ Chi phí thuế thu nhập hoãn lại: $1,250 – Có Thuế thu nhập hoãn lại phải trả: $1,250
d. Không phát sinh bút toán nhật ký về thuế TNDN
Câu 59 (Đề THT): Công ty K trong năm đạt lợi nhuận trước thuế là $600,000 và thuế suất thuế TNDN 30%. Trong năm,
công ty K phát sinh tiền phạt hành chính không được miễn trừ thuế là $20,000 và thu nhập không tính thuế là $50,000,
không còn bất kỳ khoản thu nhập, chi phí nào khác không được tính thuế. Thuế suất thuế TNDN hiệu lực trong năm
của công ty K là:
a. 31.5%
b. 30.0%
c. 28.5%
d. 27.1%
Câu 60 (Đề THT): Trong năm, tài khoản “ Dự phòng phải trả bảo hành sản phẩm” có số dư đầu năm: $150,000; số phát
sinh Nợ: $100,000; số phát sinh Có: $90,000. Theo luật thuế, chi phí bảo hành sản phẩm chỉ được tính khi thực tế phát
sinh. Chênh lệch tạm thời vào cuối năm là:
a. Chênh lệch tạm thời chịu thuế: $140,000
b. Chênh lệch tạm thời được khấu trừ thuế: $140,000
c. Chênh lệch tạm thời chịu thuế: $10,000
d. Chênh lệch tạm thời được khấu trừ thuế: $10,000
Câu 61 (Đề THT): Công ty JK đang lưu hành 6 triệu cổ phiếu phổ thông mệnh giá $1 vào ngày 1/1/x3. Vào ngày 28/2/x3,
công ty JK đã phát hành cổ phiếu thưởng theo tỷ lệ 1:4. Vào ngày 1/7/x3, công ty JK phát hành thêm 1.5 triệu cổ phiếu
phổ thông có mệnh giá $1, giao dịch trên thị trường chứng khoán. EPS cơ bản trên BCKQHĐKD năm x2 là 98.2 cents.
EPS cơ bản của năm x2 dùng để so sánh với năm x3, được trình bày trên BCKQHĐKD vào ngày 31/12/x3 là:
a. Không đủ thông tin để xác định
b. 78.56 cents
c. 98.2 cents
d. 122.75 cents
Câu 62 (Đề THT): Công ty S báo cáo $7,000,000 lợi nhuận sau thuế trong năm. Công ty S đang lưu hành $500,000 cổ
phiếu ưu đãi tích lũy cổ tức 10%/năm không tính năng chuyển đổi. Vào ngày 1/6, công ty S phát hành $1,000,000 trái
phiếu chuyển đổi với lãi suất 6%/ năm. Tử số trong công thức tính EPS cơ bản và EPS pha loãng của năm kết thúc
ngày 31/12, áp dụng thuế suất thuế TNDN 40% là:
a. EPS cơ bản: $7,000,000 – $50,000; EPS pha loãng: 7,000,000 – $50,000 + ($60,000 x 7/12) x (1 – 40%)
b. EPS cơ bản: 7,000,000 – $50,000 x 5/12; EPS pha loãng: 7,000,000 – $50,000 x 5/12 + ($60,000 x 7/12) x (1 – 40%)
c. EPS cơ bản: 7,000,000 – $50,000 x 7/12; EPS pha loãng: 7,000,000 – $50,000 x 7/12 + ($60,000 x 7/12) x (1 – 40%)
d. Tất cả đều sai
Câu 63 (Đề THT): Công ty niêm yết S đã phát hành 4,000,000 cổ phiếu phổ thông mệnh giá $0.25 vào ngày 31/12/x1.
Vào ngày 1/7/x2, công ty S thưởng quyền mua cổ phiếu (right issue) theo tỷ lệ 1:4 với giá $0.5/ cổ phiếu cho tất cả cổ
đông. Thị giá một cổ phiếu trước khi phát hành quyền mua là $1.15. Lợi nhuận sau thuế của năm x2 là $425,000. EPS
cơ bản trên BCTC năm x1 là $0.08. EPS cơ bản năm kết thúc ngày 31/12/x2 là:
b. 7.09 cents
c. 8.94 cents
d. 9.44 cents
Câu 64 (Đề THT): Trong năm , công ty C có 200,000 Cổ phiếu phổ thông lưu hành và lợi nhuận sau thuế : $500,000.
Vào đầu năm công ty C đã phát hành 10,000 quyền chọn mua 1 Cổ phiếu tương ứng với giá thực thi $20/ cổ phiếu và
20,000 Cổ phiếu ưu đãi tích luỹ 6%/ năm không chuyển đổi với mệnh giá $100/CP . Giá thị trường bình quân trong năm
của 1 Cổ phiếu phổ thông là $15 . EPS cơ bản và EPS pha loãng của công ty C trong năm là :
a. a EPS cơ bản : $ 1.90 và EPS pha loãng $2.38
b. b . EPS cơ bản : $1.90 và EPS pha loãng $1.90

c. c . EPS cơ bản : $ 2.50 và EPS pha loãng $2.38
d. d . EPS cơ bản : $ 2.50 và EPS pha loãng $ 1.81
Câu 65 (Đề THT): For equity share-based payment transactions, the entity shall measure the goods or services
received and the corresponding increase in equity, directly, at the ________ of the goods or services received, unless
that it cannot be estimated reliably.
a. Historical cost
b. Fair value
c. Amortized cost
d. Net book value
Câu 66 (Đề THT): Technizone enters into a contract on November 1st, 2017 to purchase 750 tonnes of steel on January
31, 2018. The company agrees to rate of CU3,000 per tonne. Which type of derivative is this an example of?
a. Forward rate agreement
b. Forward
c. Futures contract
d. Options
Câu 67 (Đề THT): Elizabeth, a public limited company, has granted 100 share appreciation rights to each of its 1,000
employees in January 20x4, the exercise price is $8 per share. 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. The average market price of ordinar shares at December 31, 20x4 is $14 per share. What is the fair value of
the liability to be recorded in the financial statements for the year ended December 31, 20x4?
a. $180,000
b. $300,000
c. $240,000
d. $420,000
Câu 68 (Đề THT): Theo IFRS 9, nguyên tắc kế toán được áp dụng khi thay đổi mô hình đo lường công cụ nợ từ đo
lường theo giá trị hợp lý sang đo lường theo nguyên giá phân bổ:
a. Tất cả các câu đều đúng
b. Giá trị hợp lý của công cụ nợ tại ngày chuyển đổi theo mô hình giá trị hợp lý sẽ là giá trị còn lại chưa phân bổ theo mô hình
nguyên giá phân bổ tại ngày chuyển đổi
c. Áp dụng lãi suất thực được tính toán theo nguyên giá ban đầu của công cụ nợ
d. Theo mô hình giá trị hợp lý, trước đây khoản chi giao dịch môi giới đã được ghi nhận là chi phí nên bây giờ sẽ được loại trừ
khỏi báo cáo kết quả hoạt động kinh doanh và cộng thêm vào giá trị hợp lý của công cụ nợ tại ngày chuyển đổi.
Câu 69 (Đề THT): Which one of the following items is classified a financial instrument as defined by IAS 32?
a. Forward contract entered into by a bread manufacturer to buy wheat
b. General sales tax payable

c. Provision for restoration of a mine site
d. Ordinary shares of a firm
Câu 70 (Đề THT): The retroactive assumption for share dividends and splits helps financial statement users to
________.
a. recompute their net worth in the company
b. be assured that management is effective
c. hold management accountable for poor timing in the decision
d. compare the company's EPS changes over time
Câu 71 (Đề THT): Năm 2020 là năm hoạt động đầu tiên của công ty A đạt lợi nhuận trước thuế: $2,000,000, bao gồm:
thu nhập miễn thuế $200,000 và chi phí khấu hao theo kế toán: $420,000. Chi phí khấu hao trong năm được chấp nhận
bởi cơ quan thuế là $300,000. Thuế suất thuế TNDN 30%. Không còn bất kỳ khoản chênh lệch nào khác ngoài các
khoản trên. Lợi nhuận kế toán sau thuế của công ty A được trình bày trên báo cáo kết quả hoạt động kinh doanh năm
2020 là:
a. $1,388,000
b. $1,460,000
c. $1,344,000
d. Tất cả các câu đều sai
Câu 72 (Đề THT): Smythe, Inc. has four potentially dilutive securities. Computation of the antidilution sequencing
recorded the following:
Security Increase in Income Increase in Ordinary Shares
Convertible Preferred Shares $40,000 10,000
Share Warrants $0 1,000
Share Options $0 14,000
Convertible Bonds $17,000 5,000
What is the correct order of entry into the EPS computation? (Round any calculations to the nearest cent.)
a. convertible preferred stock, stock warrants, convertible bonds, stock options
b. stock options, stock warrants, convertible bonds, convertible preferred stock

c. convertible bonds, convertible preferred stock, stock warrants
d. stock options, convertible bonds, convertible preferred stock, stock warrants
Câu 73 (Đề THT): Pastore Ltd. granted options for one million shares of its $1 par ordinary share at the beginning of
the current year. The exercise price is $35 per share, which was also the market value of the share on the grant date.
The fair value of the options was estimated at $8 per option. If the option have a vesting period of five years, what
would be the balance in “Issued Capital – Share Options” three years after the grant date?
a. A credit of $16.2 million
b. A credit of $4.8 million
c. A dedit of $4.8 million
d. A dedit of $16.2 million
Câu 74 (Đề THT): Công ty Kash đã phát hành $1,000,000 cổ phiếu hoàn lại, ưu đãi cổ tức lũy kế 5%, có mệnh giá $1/cổ
phiếu. Căn cứ vào thông tin cổ phiếu, phát biểu nào sau đây là đúng?
a. Vào ngày phát hành, công ty Kash ghi Có $1,000,000 vào “Vốn chủ sở hữu” trên báo cáo tài chính.
b. Cổ phiếu này sẽ được đo lường hàng năm theo phương pháp nguyên giá phân phổ, sử dụng lãi suất thực
c. Cổ tức chi trả $50,000 mỗi năm sẽ được phát hành chiết khấu, tỷ suất sinh lời thực của cổ phiếu phải thấp hơn 5%.
d. Nếu cổ phiếu ưu đãi này được phát hành chiết khấu, tỷ suất sinh lời thực của cổ phiếu phải thấp hơn 5%
Câu 75 (Đề THT): Assess each statement below is true or false:
(1) If convertible debt is issued during the year, the total interest expense for the entire year must be added to the
numerator of diluted EPS calculation.
(2) Normal dilutive securities will become antidilutive if income from continuing operations is a net loss
a. (1): True – (2): True
b. (1): True – (2): False
c. (1): False – (2): False
d. (1): False – (2): True
Câu 76 (Đề THT): What is a compound financial instrument?
a. a.Non-derivative financial instrument with both liability and equity element.
b. b.Financial instrument that contains both non-derivative host contract and embedded derivative.
c. c.Financial instrument that contains 2 or more derivative financial instruments.
d. d.Bonds or other instruments issued by another entity with optional equity conversion feature
Câu 77 (Đề THT): What is the reason for entering deffered taxation in a financial statement?
a. A mismatch could occur because standard recognition criteria for items of income and expense are sometimes different from
the treatment of the same items under tax law.
b. Future tax losses have to be anticipated in advance for tax savings

c. Taxation rates vary on different items
d. Taxation rates vary in different countries
Câu 78 (Đề THT): On 1 January 20x9, Brian acquired a 5% redeemable $20m loan which is redeemable in 5 years time.
The loan is purchased at a discount of $1m, with transaction costs of $2m and the effective rate of interest is 8%.
Which of the below statements is correct under IFRS 9?
a. The effective rate of interest should be used to calculate any profit and loss figures
b. All are correct
c. The transaction costs are written off as an expense to the Statement of Profit and Loss
d. The loan is a financial liability and will be re-measured at amortized cost at the year end
Câu 79 (Đề THT): All of the following are examples of situations that may create temporary book-tax differences
except:
a. Installment sales
b. Payment of premiums for life insurance
c. Writing-off bad debt
d. Contingent liabilities
Câu 80 (Đề THT): Ngày 1/1/x4, công ty M phê duyệt mỗi giám đốc trong 20 người có quyền lựa chọn nhận thưởng bằng
tiền tương đương với giá trị của 20,000 cổ phiếu phổ thông hoặc nhận thưởng 21,000 cổ phiếu phổ thông và người
nắm giữ chỉ được bán những cổ phiếu này sau 1 năm từ ngày trao thưởng. Các giám đốc phải làm việc đủ 3 năm để
được nhận thưởng, tính từ ngày 1/1/x4. Gía thị trường cổ phiếu tại các ngày 1/1/x4, 31/12/x4, 31/12/x5, 31/12/x6, lần
lượt là $6.0; $6.6; $7.2; $8.2. Gía trị hợp lý của quyền nhận thưởng bằng cổ phiếu vào ngày 1/1/x4 là $5.75/cổ phiếu
phổ thông là do ảnh hưởng của điều kiện ràng buộc về thời gian bán cổ phiếu thưởng. Thực tế, sau 3 năm, không có
giám đốc nghỉ việc. Bút toán nhật ký thể hiện tất cả giám đốc nhận thưởng bằng cổ phiếu cuối năm X6:
a. Nợ Nợ phải trả: $3.280.000; Nợ Qũy quyền chọn cổ phiếu: $15.000; Có Vốn góp chủ sở hữu: $3.295.000
b. Nợ Tiền: $3.444.000; Nợ Qũy quyền chọn cổ phiếu: $15.000; Có Vốn góp chủ sở hữu: $3.459.000
c. Nợ Nợ phải trả: $3.280.000; Nợ Qũy quyền chọn cổ phiếu: $15.000; Có Tiền: $3.280.000; Có Lợi nhuận chưa phân phối:
$15.000
d. Nợ Chi phí thưởng: $1.365.000; Có Nợ phải trả: $1.360.000; Có Qũy quyền chọn cổ phiếu: $5.000
Câu 81 (Đề THT): Công ty niêm yết Z có 8.28 triệu cổ phiếu phổ thông đang lưu hành vào đầu năm x4 và không phát
hành thêm trong năm x4, nhưng vào đầu năm x4 công ty Z đã vay $2.300.000 với lãi suất thực 10%/năm. Toàn bộ nợ
gốc có thể được chuyển đổi thành 2.070.000 cổ phiếu phổ thông sau 6 tháng vay nhưng vẫn chưa được chuyển đổi tại
ngày 31/12/x4. Thuế suất Thuế TNDN 30%. Lợi nhuận sau thuế của năm x4 là $2.208.000. EPS pha loãng của năm kết
thúc 31/12/x4 là:
a. 21.33 cents
b. 22.89 cents
c. Tất cả đều sai
d. 23.56 cents
Câu 82 (Đề THT): Ngày 1/1/x1, công ty AF đã đầu tư 15% cổ phiếu của một doanh nghiệp khác với chi phí đầu tư
$12.000, chưa bao gồm chi phí giao dịch trên thị trường là $350. Khoản đầu tư này được chỉ định phân loại FVOCI. Vào
ngày lập BCTC 31/12/x1, công ty AF đánh giá lại giá trị hợp lý của khoản đầu tư này là $13.500. Công ty AF đã bán
khoản đầu tư này vào ngày 1/4/x2 với giá bán $12.800. Lãi/lỗ được ghi nhận trên BCKQHĐKD tại ngày 1/4/x2 khi thanh
lý khoản đầu tư:
a. Lãi $450
b. Lãi $1.150
c. Lãi $800
d. Lỗ $700
Câu 83 (Đề THT): Công ty G ký một hợp đồng tương lai vào ngày 31/10/20x2 để mua 1000 ounce vàng vào ngày
30/4/20x3 với giá mua vàng theo hợp đồng tương lai là $1.200 một ounce vàng. Vào ngày lập BCTC 31/12/x2, giá mua
vàng theo hợp đồng tương lai là $1.280 một ounce vàng. Kế toán ghi nhận hợp đồng tương lai này trên BCTC kết thúc
năm ngày 31/12/20x2 là:
a. Nợ tài chính: $1.200.000
b. Tài sản tài chính: $80.000
c. Nợ tài chính: $1.280.000
d. Tài sản tài chính: $1.200.000
Câu 84 (Đề THT): Công ty X mua một công cụ vốn vào ngày 1/1/x0 với chi phí mua $3.000.000, được phân loại là khoản
đầu tư theo FVOCI. Gía trị hợp lý của khoản đầu tư này vào ngày 31/12/x0 là $5.000.000. Bất kỳ sự thay đổi giá trị hợp
lý của khoản đầu tư này đều bị tính thuế trong năm đánh giá lại giá trị đầu tư. Cơ sở tính thuế của khoản đầu tư này
vào ngày 31/12/x0:
a. $3.000.000
b. $4.000.000
c. $5.000.000
d. $2.000.000
Câu 85 (Đề THT): 4Es Corporation incurred $430,000 in expenses which are exempted by tax authority this year. What
(if any) book-tax difference will result?
a. Temporary difference; accounting income greater than taxable income
b. Permanent difference; accounting income less than taxable income
c. Temporary difference; accounting income less than taxable income
d. Permanent difference; accounting income greater than taxable income
Câu 86 (Đề THT): Mr. Rodgers is an expert at keeping track of money for his company. When asked to record a
particular share-based payment into the companies accounts, he does so by debiting as an expense in the first
relevant account and entering a credit to the corresponding double-entry as a liability. Indicate the type of share based
payment that has been made.
a. Cash-settled in the future
b. Equity-settled immediately
c. Equity-settled in the future
d. Cash-settled immediately
Câu 87 (Đề THT): Which of the following is NOT considered a benefit of convertible debt?
a. The investor benefits from having the choice of redemption method.
b. It allows the entity to offer lower coupon rates than would normally be required for debt instruments.
c. It may reduce the cash burden for the issuing entity at the redemption date.
d. The entity will not have to recognize a liability on the statement of financial position.
Câu 88 (Đề THT): Trích thông tin từ Bảng cân đối kế toán của một doanh nghiệp như sau:
31/12/x0 31/12/x1
Thuế thu nhập hiện hành phải nộp $35,000 $45,000
Thuế thu nhập hoãn lại phải trả $35,000 0
Tài sản thuế thu nhập hoãn lại 0 $15,000
Trong năm x1, phát biểu nào sau đây là đúng:
a. Chi phí thuế thu nhập hiện hành: $45,000 và Chi phí thuế thu nhập hoãn lại: $50,000
b. Chi phí thuế thu nhập hiện hành: $45,000 và Thu nhập thuế thu nhập hoãn lại: $50,000
c. Chi phí thuế thu nhập hiện hành: $75,000 và Thu nhập thuế thu nhập hoãn lại: $20,000
d. Chi phí thuế thu nhập hiện hành: $75,000 và Chi phí thuế thu nhập hoãn lại: $20,000
Câu 89 (Đề THT): Which of the following contracts contains an embedded derivative?
a. Interest rate swap
b. Contract to purchase oil with payments in a foreign currency
c. Contract to purchase oil with the delivery in the future
d. Foreign currency forward contract
Câu 90 (Đề THT): Công ty niêm yết K có 8.28 triệu cổ phiếu phổ thông đang lưu hành vào đầu năm x4 và không phát
hành thêm trong năm x4, nhưng, tháng 12 năm x3, công ty K đã phát hành 920,000 quyền chọn mua cổ phiếu với giá
thực thi là $1.7/ cổ phiếu. Mỗi quyền chọn được mua một cổ phiếu phổ thông. Thị giá một cổ phiếu phổ thông bình
quân trong năm x4 là $1.8. Lợi nhuận sau thuế của năm x4 là $2,208,000. EPS pha loãng năm x4 là:
a. 25.60 cents b. 24.00 cents c. 26.50 cents d. 26.67 cents

Câu 91 (Đề THT): Công ty A đã mua 10,000 quyền chọn mua với giá $1/ quyền chọn vào ngày 1/6/x5 để mua 10,000 cổ
phiếu phổ thông của công ty X vào ngày 1/11/x5 với giá thực thi là $10/ cổ phiếu. Vào ngày 30/9/x5, giá trị hợp lý của
mỗi quyền chọn là $1.3. Công ty A đã thực hiện quyền mua cổ phiếu vào ngày 1/11/x5, lúc này giá thị trường là $12/ cổ
phiếu. Năm tài chính công ty A kết thúc ngày 30/9/x5. Sau khi thực thi quyền, công ty A tính tổng lợi nhuận liên quan
đến việc đầu tư 10,000 quyền chọn mua là:
a. Lãi $10,000 b. Lỗ $7,000 c. Lãi $7,000 d. Lãi $9,000
Câu 92 (Đề THT): Which of the following most likely creates a deferred tax liability?
a. Accelerated depreciation in the tax return
b. Estimated warranty expense
c. Subscriptions collected in advance
d. An unrealized loss from recording inventory at lower of cost or market
Câu 93 (Đề THT): Which of the following statements is false?
a. An employee who is awarded stock appreciation rights must purchase the related shares.
b. Share appreciation rights are a form of compensation similar to a bonus.
c. To account for share appreciation rights settled with cash, a company records remuneration expense and a related liability.
d. The employee benefits from share appreciation rights only if the stock price increases.
Câu 94 (Đề THT): Trong năm x0, công ty Z có thu nhập tính thuế $3,000,000. Chênh lệch tạm thời được khấu trừ thuế
trong năm x0 là $50,000. Chênh lệch tạm chịu thuế trong năm x0 là $400,000. Thuế suất thuế TNDN là 20%. Bút toán
định khoản về thuế trong năm x0 là:
b. Nợ Chi phí thuế thu nhập hiện hành: $600,000 – Có Thuế TNDN phải trả: $600,000 và Nợ Chi phí thuế thu nhập hoãn lại:
$70,000 – Có Thuế thu nhập hoãn lại phải trả: $70,000
c. Nợ Chi phí thuế thu nhập hoãn lại: $530,000 – Nợ Tài sản thuế thu nhập hoãn lại: $70,000 – Có Thuế TNDN phải trả:
$600,000
d. Nợ Chi phí thuế thu nhập hoãn lại: $670,000 – Có Thuế TNDN phải trả: $600,000 – Có Thuế thu nhập hoãn lại phải trả:
$70,000
Câu 95 (Đề THT): Ngày 1/1/x1, công ty W đã mua thiết bị sản xuất $800,000 bằng cách phát hành giấy nhận nợ 2 năm
với công ty bán C, lãi suất cuối kỳ 8%/ năm, thanh toán ngày 31/12. Công ty W đã thanh toán lãi ngày 31/12/x1, nhưng
bắt đầu khó khăn tài chính năm x2, nên công ty C đồng ý cho công ty W giảm nợ xuống còn $500,000, bỏ qua thu lãi
năm x2, kéo dãn thời gian thu hồi nợ đến năm x4 và áp dụng mức lãi suất 5%/ năm cho năm x3 và x4. Xác định giá trị
tổn thất tài sản tài chính của công ty C vào ngày 31/12/x1 sau khi tái cấu trúc lại điều kiện nợ:
a. $473,250 b. $326,750 c. $300,000 d. $364,000

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Bài tập chủ đề “Công cụ tài chính”

b. discounted future net cash flows

c. fair value minus transaction costs

d. fair value plus transaction costs

a. Fair value with changes going through other comprehensive income

b. Amortised cost with changes going through other comprehensive income

c. Amortised cost with changes going through profit or loss

d. Fair value with changes going through profit or loss

c. A borrowing from a credit institution

d. A non-mandatory convertible bond

a. Loans payable (owed by the borrower)

b. Ordinary shares of the issuer ( Equity)

a. Credit losses are the present value of all cash shortfalls

a. A value dependent upon a specified interest rate or similar variable

c. A newly acquired financial instrument

d. A financial instrument to be settled at a later date

a. A commercial bill contract

d. A forward exchange contract

(i) A default in interest payments;

(ii) The borrower enters into bankruptcy;

(iii) Significant financial difficulty of the issuer;

(iv) The downgrade of an entity’s credit rating.

a. (i), (ii) and (iii) only

b. (i), (iii) and (iv) only

c. (ii) and (iv) only

d. (ii), (iii) and (iv) only

c. Ordinary shares held in another entity

d. A simple financial instrument has a less complex fee structure

c. A compound financial instrument

a. a portion representing interest expense and a portion representing dividends distributed

c. indeterminable based on the information provided

a. Equity securities and futures contracts are primary financial instruments

c. None of the above is correct

a. As a financial liability at amortised cost

b. As a financial asset at amortised cost

c. As a financial liability at fair value through profit or loss

d. As a financial asset at fair value through profit or loss

a. Added to the proceeds of the loan notes

b. Deducted from the proceeds of the loan notes

c. Charged to finance costs

d. Amortised over the life of the loan notes

b. As debt and equity

d. As debt until conversion, then as equity

Tính chiết khấu năm x2 trong đó có ( 3 năm)

Proceed (20m - 0.5m) $19,500,000

Interest 10% $1,950,000

Interest paid (20m × 5%) ($1,000,000)

Interest 10% $2,045,000

Interest paid ($1,000,000)

Cash interest Effective tax Fv

X1 33 ( 6%*550) 40 ( 8%*500) 7 507.000

X2 33 40,56 7,56 514,56

(40,000 * $3) + $3,000 = $123,000

Gain through OCI $117,000

Investment in equity ins: Fv is 240.000 +3000 =243.000

a. can write off both the asset and the liability

b. may offset the financial asset and liability

c. is not entitled to offset the asset and liability

b. Both must be present

d. Either may be present

c. lower of cost and fair value

d. any of the above

a. record a gain of AUD 165 000 in profit or loss

b. record an increase of AUD 165 000 in other comprehensive income

X1 33 ( 6%550) 40 ( 8%500) 7 507.000