Quiz AKM-IKI-14

The form of organizational structure owned by one person and has full responsibility for all obligations is called…

• Partnership

• Limited Liability Company

• Individual

• CV

• Cooperative

A Limited Liability Company (PT) that does not sell its shares to the public is called…

• PT Tbk

• Ordinary PT

• Limited PT

• General PT

• Closed PT

One of the advantages of PT compared to other forms of business is…

• The owner is personally responsible for all debts

• The company cannot issue shares

• Financial reputation is less trusted

• Personal wealth is separate from company wealth

• Automatic dissolution if the owner dies

The following are the rights of ordinary shareholders, except…

• Receive a portion of assets during liquidation

• Order new shares first

• Receive fixed dividend priority

• Attend the General Meeting of Shareholders (GMS)

• Receive dividends according to proportion

The difference between authorized capital and paid-in capital is…

• Paid-in capital is always greater than authorized capital

• Authorized capital is the maximum limit of shares that can be issued

• Authorized capital is not listed in the articles of association

• Paid-in capital is not recorded in the financial statements

• Paid-in capital must be 100% of authorized capital

The main purpose of issuing shares without par value is to…

• Increase tax costs

• Reduce the company's reputation

• Eliminate all authorized capital

• Avoid contingent liabilities

• Prevent shareholder voting rights

When the share issue price is higher than the par value, the difference will be recorded as…

• Retained Earnings

• Retained earnings

• Dividends

• Share premium

• Authorized Capital

Examples of transactions included in other comprehensive income are…

• Gain on translation of foreign financial statements

• Payment of trade debt

• Addition of paid-in capital

• Sale of merchandise

• Payment of dividends

In the proportional method, the allocation of funds from the issuance of shares is based on…

• Highest market price

• Comparison of the fair market value of each security

• Book value of assets

• Nominal value of shares

• Number of shares issued

Preferred shares have the following characteristics, except…

• Priority in the distribution of assets during liquidation

• Can be converted into common shares

• Does not have voting rights in the GMS

• Provides variable and fluctuating dividends

• Can be withdrawn by the company