Laporan Laba Rugi Komprehensif

PSAK 1 tidak berlaku bagi perusahaan berikut ini , kecuali

• Entitas Tanpa Akuntabilitas Publik

• Entitas Syariah

• Entitas Pemerintahan

• Entitas yang menyajikan laporan keuangan konsolidasi

Tujuan penyusunan laporan keuangan menurut PSAK 1 Revisi 2019 adalah sebagai berikut

• Menunjukkan posisi pendapatan dan beban perusahaan

• Menggambarkan kekayaan perusahasan

• memberikan informasi tentang kinerja keuangan entitas selama suatu periode usaha tertentu

• menggambarkan penghasilan komprehensif lainnya

Laporan Laba Rugi menunjukkan

• Aset dan ekuitas perusahaan pada suatu titik waktu tertentu

• Aset dan ekuitas suatu perusahaan pada suatu periode waktu

• Laba bersih dari suatu perusahaan pada suatu titik waktu

• Laba bersih suatu perusahaan pada suatu periode waktu tertentu

Laporan laba rugi & Penghasilan komprehensif meliputi seluruh hal dibawah ini kecuali :

• losses on disposal of assets.

• dividend revenue.

• unrealized holding gains.

• investments by owners.

Pinokio Co. had the following account balances:

               Sales revenue                          €  120,000

                  Cost of goods sold                         60,000

                  Salaries and wages expense         10,000

                  Depreciation expense                    20,000

                  Dividend revenue                             4,000

                  Utilities expense                               8,000

                  Rent revenue                                 25,000

                  Interest expense                            12,000

                  Sales returns                                  11,000

                  Advertising expense                      13,000

What amount would Ortiz report as other income and expense in its income statement?

• €29,000

•       €17,000

• €25,000

•       €13,000

Service Revenue                                ¥1,600,000

Income from continuing operations         200,000

Net Income                                              180,000

Income from operations                          440,000

Selling & administrative expenses        1,000,000

Income before income tax                      400,000

Determine the amount of financing costs.

• ¥40,000

•       ¥20,000

•       ¥200,000

• ¥160,000

In 2022, Benfer Corporation reported net income of ₤350,000. It declared and paid ordinary share dividends of ₤40,000 and had a weighted average of 100,000 ordinary shares outstanding. Compute the earnings per share to the nearest cent.

• ₤3.10

• ₤2.45

• ₤3.15

• ₤3.50

Garwood Company has the following items: write-down of inventories, ₤480,000; loss on disposal of part of Sports Division, ₤740,000; and loss due to an asset impairment, ₤452,000. Ignoring income taxes, what total amount should Garwood Company report as other income and expense?

• ₤1,672,000

• ₤740,000

• ₤932,000

• ₤1,192,000

On January 1, 2022, Zhang Inc. had cash and share capital of ¥10,000,000. At that date, the company had no other asset, liability, or equity balances. On January 5, 2022, it purchased for cash ¥6,000,000 of equity securities designated at fair value through other comprehensive income. It received cash dividends of ¥800,000 during the year on these securities. In addition, it has an unrealized loss on these securities of ¥600,000. The tax rate is 20%.

Compute the amount of net income/(loss)!!!!

•       ¥800,000

•       ¥640,000

• ¥(200,000)

• ¥160,000

The business and investment community uses the income statement to determine

• the creditworthiness of the company.

• the investment value of the company.

• All of the answer choices are correct.

• the profitability of the company.