Câu hỏi về tài chính và kế toán

Which index is a sign of decline?

• Loss

• Ineffective research

How do you handle contingent consideration?

• Use FV

• Use FV only when possible

 Where do you put a gain or loss on a full disposal? Income statement

• right

• wrong

P buys 70% S for 800. The FV of S's Net assets were 1,000. The proportionate method of calculating NCI at acquisition is used. How much is goodwill?

• 70

• 100

 How much is Goodwill?

• 50

• 100

 If goodwill is calculated using FV method where is the impairment shown in your workings?

• A. Admin expense S's figures

• B. Admin expense P's figures

Which of the following is NOT an intangible asset?

• Good relationships with customers

• A Patents

If the agreed payment date of the customer is later than the date on which the goods or services are delivered to that customer, a portion of the consideration must always be regarded as financial income (not revenue). True or False?

• True

• False

The acquisition, and disposal, of long-term assets are:

• A. Operating activity

• B. Financing activities

• C. Investing activities

• D. Component of cash and cash equivalents

The maximum  maturity of a cash equivalent is:

• 1 month

• 3 months

• 6 months

• 1 year