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Quizzes - Topic 4

Phân tích BCTC (Trường Đại học Kinh tế Thành phố Hồ Chí Minh)

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31191023480 - Mai Ph ươ ng Linh 

Nhà c ủa tôi  Các khoá h ọc của tôi  KTQTE1-K45-KIC02-S4-NXH  Topic 4. Investment Property  Quizzes - Topic 4

B ắt đầu vào lúc Th ứ tư, 3 Tháng mười một 2021, 5:01 PM

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ết thúc lúc
K Th ứ tư, 3 Tháng mười một 2021, 5:14 PM
Thời gian thực hiện 13 phút 30 giây

Điểm 10,00 out of 10,00 (100%)

Câu H ỏi 1 Hoàn thành Đạ đ ể

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The following costs should be accounted for as: 1. Start-up cost (unless they are necessary to bring the

property to the condition necessary for it to be capable of operating tin the manner intended by

management); 2. Operating losses incurred before the investment property achieves the planned level of

occupancy; 3. Abnormal amounts of wasted material, labour or other resources incurred in constructing or

developing the property.

a. Expenses

b. (Capitalised as) xed assets

c. Extraordinary items

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Câu H ỏi 2 Hoàn thành Đạ đ ể

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Which of the following are examples of investment properties: 1. Land held for long-term capital

appreciation; 2. Land held for an undetermined future use but not currently in use; 3. A building owned by

the undertaking (or held by the undertaking under a nance lease) and leased out, via one, or more,

operating leases; 4. A building that is vacant, but is held to be leased out via one, or more, operating

leases; 5. Property held for sale in the ordinary course of business; 6. Property being built on behalf of

third parties; 7. Owner-occupied property; 8. Property that is being built for use as investment property; 9.

Existing investment property that is being redeveloped for continued use as investment property; 10

Property that is leased to another undertaking, under a nance lease?

a. 1 to 10 all

b. 1 to 4 only

c. 1 to 4 and 8 to 9 only

d. 1 to 7 and 10 only

Câu H ỏi 3 Hoàn thành Đạ đ ể

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An investment property should initially be measured at:

a. Fair value

b. Net realizable value

c. Market value

d. Cost

Câu H ỏi 4 Hoàn thành Đạ đ ể

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Which of the following properties fall under the de nition of investment property?

a. A building owned by an entity and leased out under an operating lease

b. Property occupied by an employee.

c. Property being constructed on behalf of third party

d. None of them

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Câu H ỏi 5 Hoàn thành Đạ đ ể

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Which of the following should be classi ed as Investment property?

Select one:

a. Land and building held for short-term sale in the ordinary course of business

b. Land and building held for administrative purposes.

c. Land and building held for used in the production of goods

d. Land and building held for long-term capital appreciation

Câu H ỏi 6 Hoàn thành Đạ đ ể

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Which of the following properties owned by an entity would be classi ed as an investment property?

a. A new o ce building used as entity’s head o ce, purchased speci cally in order to exploit its capital

gains potential

b. Land purchased for its investment potential. Planning permission has not been obtained for building

construction of any kind

c. A bungalow used for executive training.

d. A property that had been leased to a tenant, but which is no longer required and is now being held for

resale

Câu H ỏi 7 Hoàn thành Đạ đ ể

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Which of the following term does this statement de ne: “the amount of cash or cash equivalents paid or

the fair value of other consideration given to acquire an asset at the time of its acquisition or

construction”?

a. Cost

b. Present value

c. Deemed cost

d. Fair value

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Câu H ỏi 8 Hoàn thành Đạ đ ể

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Which of the following statements is true with regards to an investment property?

a. An investment property generates cash ows largely independently of the other assets held by an

entity.

b. An investment property unlike owner-occupied property shall always be depreciated over its useful

life.

c. An investment property unlike owner-occupied property shall always be measured at its historical cost

d. The value in use of investment property is signi cantly higher than of owner-occupied property

Câu H ỏi 9 Hoàn thành Đạ đ ể

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ABC Ltd. chooses cost model for its investment property. It sold an investment property that originally cost

$20 million. The selling price was $6 million. Depreciation of $12 million had been recorded up to the date

of sale. There was no accumulated impairment loss. What does this disposal result in?

Select one:

a. $14 million loss

b. $14 million gain

c. $2 million gain

d. $2 million loss

Câu H ỏi 10 Hoàn thành Đạ đ ể

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ABC Ltd. owns a property which has two parts, part A and part B. Part A is used to earn rental income; Part

B is used for administrative purpose. These two parts cannot be sold separately. How should ABC classify

this property?

Select one:

a. Part A should be classi ed as Investment property; part B should be classi ed as Inventories

b. Part A should be classi ed as Investment property; part B should be classi ed as Owner-occupied

property

c. Entire property should be classi ed as Owner-occupied property if the portion of B is insigni cant

d. Entire property should be classi ed as Investment property if the portion of B is insigni cant

◀ Topic 3-Exercises- Impairment

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Topic4- Investment Property- PPT ▶

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