Nhà của tôi  Các khoá học của tôi  CHUẨN MỰC BÁO CÁO TÀI CHÍNH QUỐC

TẾ 2, KẾ TOÁN QUỐC TẾ 2 ( Học kì 2 / 2021

- 2022)  BÀI KIỂM TRA THƯỜNG KỲ  Exam 1

Bắt đầu vào lúc Friday, 29 April 2022, 11:35 PM

State Finished
Kết thúc lúc Friday, 29 April 2022, 11:37 PM
Thời gian thực hiện 1 phút 20 giây
Điểm 9,00 out of 10,00 (90%)

Câu Hỏi 1 Đúng Đạt điểm 1,00 trên 1,00

Which
of the following line items could be included in a statement of profit or loss
and other
comprehensive income prepared using the “nature of expense” method?
1.      Changes
in inventories of finished goods and work in progress
2.      Raw
materials and consumables used
3.      Consulting
expense
Choose one of these
answers:

Select one:
a. 1,2 and 3
b. 1 and 3
c. 2 and 3
d. 1 and 2

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Câu Hỏi 2 Đúng Đạt điểm 1,00 trên 1,00

Market participants are buyers and sellers in

the principal (or most advantageous) market who
are:

Select one:
a. Willing to enter into a transaction
b. Able to enter into a transaction
c. Independent and Knowledgeable
d. All above

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Câu Hỏi 3 Đúng Đạt điểm 1,00 trên 1,00

A currency other than the functional currency of the entity.

Select one:
a.
Local currency
b.
Foreign currency
c. Functional currency
d.
Presentation currency

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Câu Hỏi 4 Đúng Đạt điểm 1,00 trên 1,00

On 18 August 20X5 Europe Co, which has the Euro as functional currency, bought a property
in India as a base from which to expand its Asian operations, The property costs 220 million
rupees. Europe Co applies the IAS 16 revaluation model to its property however a valuation
exercise at 31 December 20X5 reveals that the fair value of the Indian property is not
significantly different from carrying amount 200 million rupees of the purchase consideration
was paid by Europe Co immediately on 18 August; the remaining amount was payable on 31
October 20X5. Exchange rates at relevant dates were:
18 August 20X5                85 rupee : €1
31 October 20X5              87 rupee : €1
31 December 20X5          88 rupee : €1
Fill in the blank below to answer the questions.
At what amount is the property initially recognized by Europe Co on 18 August 20X5 (Round
the number up to get no decimal)?

Answer: 2,588,235

Câu Hỏi 5 Đúng Đạt điểm 1,00 trên 1,00

1.      General
purpose financial statements are prepared to provide useful information to a
wide range of users about the financial position, financial performance and
……………… of an
entity. Select the correct word/ phrase to fill the blank spaces:

Select one:
a. Income Streams
b. Changes in equity
c. Financial position
d. Cash flows

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Câu Hỏi 6 Đúng Đạt điểm 1,00 trên 1,00

Disclosures in IFRS 13 not required for:

Select one:
a. Plan assets (IAS 19)
b. Retirement benefit plan investments (IAS 26)
c. Assets for which recoverable amount is fair value less cost of disposal
(IAS 36)
d. All above

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Câu Hỏi 7 Đúng Đạt điểm 1,00 trên 1,00

A material item is determined solely on the basis of

its size.

Select one:
True
False

Câu Hỏi 8 Đúng Đạt điểm 1,00 trên 1,00

Entities …………….use the titles of financial statements referred to in IAS 1 eg, statement of
financial position and statement of profit or loss. Select the correct word/ phrase to fill the
blank spaces:

Select one:
a. Changes in equity
b. Income
Streams
c. Need
not
d. Must

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Câu Hỏi 9 Không trả lời Đạt điểm 1,00

On 18 August 20X5 Europe Co, which has the Euro as functional currency, bought a property
in India as a base from which to expand its Asian operations, The property costs 220 million
rupees. Europe Co applies the IAS 16 revaluation model to its property however a valuation
exercise at 31 December 20X5 reveals that the fair value of the Indian property is not
significantly different from carrying amount 200 million rupees of the purchase consideration
was paid by Europe Co immediately on 18 August; the remaining amount was payable on 31
October 20X5. Exchange rates at relevant dates were:
18 August 20X5                85 rupee : €1
31 October 20X5              87 rupee : €1
31 December 20X5          88 rupee : €1

Fill in the blank below to answer the questions.

What exchange gain or loss arises on settlement of the amount payable to the property
vendor(Round the number up to get no decimal)?

Answer:

Câu Hỏi 10 Đúng Đạt điểm 1,00 trên 1,00

Cash and cash equivalents may be aggregated in the

statement of financial position.

Select one:
True
False