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BKAT3033_B Chapter 2 Game Quiz

Total questions: 15

Worksheet time: 8mins

Name
Class
Date
1.

Tax incentive related to the Green Building Index (GBI) is only applicable from:

a)

24.11.2009 until 31.12.2015

b)

24.10.2008 until 31.12.2013

c)

24.09.2009 until 31.12.2014

d)

24.10.2009 until 31.12.2014

2.

What is the purpose of tax incentives for construction companies?

a)

To increase the company’s income.

b)

To rescue an abandoned project.

c)

To support a green environment.

d)

To increase the company’s capital.

3.

When there is sufficient income from the contract/project, expenses on defects liability shall be allowed as deduction against the gross income for the basis period/following basis period.

a)

True

b)

False

4.

 

Who are the presenters of our group?

a)

Lim Yik Ling, Tan Vi Jie, Fu Ruo Teng, Ng Xiang Yee, Ooi Yin Hong

b)

Ang Ying Shan, Lim Yik Ling, Fu Ruo Teng, Ooi Yin Hong, Loh Ching Yin

c)

Ling Wan Mey, Tan Vi Jie, Ng Xiang Yee, Loh Ching Yin, Lim Yik Ling

d)

None of the above

5.

Which of the following are examples of direct expenses that are related to property development?

I.      Inner roads      II. Drainage     III. Soil investigation fee            IV. Reservoir

a)

I, II and III

b)

I, II and IV

c)

I, III and IV

d)

II, III and IV

6.

How many subtopics do we discuss today?

a)

3

b)

4

c)

5

d)

6

7.

Estimated gross profit for the whole contract

= (Total payment received & payable / Total contract price) x Estimated gross profit for the whole contract

a)

True

b)

False

8.

Which company is the presented example of the financial report extracted from?

a)

Gamuda Berhad

b)

Sunsuria Berhad

c)

IJM Corporation Berhad

d)

Nakano Construction

9.

Which of the following situations cannot be considered as the date of commencement of a construction contract?

a)

The date on which the contract is secured verbally

b)

The date on which the contract is signed

c)

The date on which the construction contractor considers appropriate

d)

The date on which the construction activity is carried out

10.

When is the contract deemed completed?

a)

The date on which the Certificate of Practical Completion (CPC) is issued.

b)

The date on which the Temporary Certificate of Fitness for Occupation is issued.

c)

The date on which the Certificate of Fitness for Occupation (CFO) is issued.

d)

The date of any other certification which has a similar effect.

11.

How many illustrations do we discuss today?

a)

5

b)

6

c)

7

d)

8

12.

Upon completion of contract, which situations may arise?

a)

Actual gross profit for the contract/whole project exceeds the total estimated gross profit which has been taxed.

b)

Actual gross profit for the contract/whole project is less than the total estimated gross profit which has been taxed.

c)

There is an actual loss for the contract/project.

d)

All of the above.

13.

What is the amount of loss when the same asset worth RM3 million is used in RM1 million and RM0.5 million projects?

a)

RM1.5 million

b)

RM4.5 million

c)

RM3.0 million

d)

Zero

14.

A contract is treated as a single contract when the asset used in the project is different in design and technology significantly from the original contract.

a)

True

b)

False

15.

Whose photo is placed at the center during the team introduction?

a)

Ooi Yik Yin

b)

Fu Xiang Ling

c)

Ng Ruo Hong

d)

Tan Vi Jie