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TẾ 2, KẾ TOÁN QUỐC TẾ 2 ( Học kì 2 /

2021 - 2022)  BÀI KIỂM TRA THƯỜNG KỲ  Exam 2

Bắt đầu vào lúc Saturday, 7 May 2022, 11:43 PM

State Finished
Kết thúc lúc Saturday, 7 May 2022, 11:52 PM
Thời gian thực hiện 8 phút 12 giây
Điểm 7,00/7,00
Điểm 10,00 out of 10,00 (100%)
Câu Hỏi 1 Đúng Đạt điểm 1,00 trên 1,00

On 1 July 2014, Ella Ltd acquired 21% of the shares of Emily Ltd for $33,600 by paying cash.
At this date, all the identifiable assets and liabilities of Emily Ltd were
recorded at amounts
equal to fair value, and the equity of Emily Ltd consisted of:
                            Share capital                                                 $80,000
                            General reserve: $20,000
                            Asset revaluation surplus                           $50,000
                            Retained earnings                                        $10,000
During the 2014–15 year, Emily Ltd reported a profit of $20,000. As reported in other
comprehensive income, the asset revaluation surplus
increased by $5,000. Emily
Ltd paid a
$8000 dividend and transferred $3,000 to general reserve.
Require:
What is the adjustment for dividend?

Select one:
a. Dr Cash: 8,000
        Cr Dividend: 8,000
b. Dr Dividend: 8,000
        Cr Cash: 8,000
c. Dr Cash: 1,680
      Cr Dividend: 1,680
d. Dr Cash: 1,680
       Cr Investment in Associate and Joint Venture: 1,680

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

A
possible obligation that arises from past events and whose existence will be
confirmed
only by the occurrence or non-occurrence of one or more uncertain
future events not wholly
within the control of the entity.

Select one:
a. Contingent
liability
b. Contingent assets
c. Provision
d. Liabilities

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

……….: Applying a new accounting policy to past transactión, other events

and conditions as if
that policy has always been apllied

Answer: Retrospective application

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

Which of the following events after the reporting period are adjusting
events ?

Select one:
a. Exchange rate fluctuation
b. A receivable that the debtor files for bankruptcy
c. The destruction of plant by fire
d. Announcing a plan to discontinue operation

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

On 1 January 2011, a machine purchased for $44,000 was

originally estimated to have a 7-
year useful life, and a salvage value of $2,000.
On January 1, 2015 (four year later), the asset
is expected to last another 8
years and have a salvage value of $4,000
Require:
What is the depreciation expense in 2015 (the first
year when the useful lifes is changed)?

Select one:
a. $6,000/year
b. $8,000/year
c. $2,000/year
d. $4,000/year

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

On 1 January 2011, a machine purchased for $20,000 was

originally estimated to have a 8-
year useful life, and a salvage value of
$4,000. On January 1, 2017 (six year later), the asset is
expected to last
another 14 years and have a salvage value of $1,000.
Require:
What is the depreciation expense in 2011?

Select one:
a. $100/year
b. $500/year
c. $1,000/year
d. $2,000/year

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

On
1 October 20X8 Pacemaker acquired 30 million of Vardine's 100 million shares in
exchange for 75 million of its own shares. The stock market
value of Pacemaker's shares at
the date of this share exchange was $1.60 each.
Vardine's profit
is subject to seasonal variation. Its profit for the year ended 31 March 20X9
was $100 million. $20
million of this profit was made from 1 April 20X8 to 30 September
20X8. Pacemaker
has one subsidiary and no other investments apart from Vardine.
What amount will be
shown as 'investment in associate' in the consolidated statement of
financial
position of Pacemaker as at 31
March 20X9?

Select one:
a. $144 million
b. $126 million
c. $150 million
d. $78 million

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