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WorksheetsLaporan Laba Rugi Komprehensif
Total questions: 15
Worksheet time: 12mins
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.
Which of the following will result in a company reporting lower expenses and higher income?
Using a good faith estimate of a 20-year useful life while another company’s good faith estimate is 15 years.
Using accelerated depreciation for all newly acquired equipment.
Paying suppliers all amounts owed before the end of the reporting period.
Delaying billing customers for services provided before the end of the reporting period
Mana dari pernyataan dibawah ini digunakan untuk memperkecil nilai laba
Membulatkan nilai laba ke nilai terdekat.
Mengakui penjualan lebih
Membuat estimasi (Cookie Jar reserves)
Semua jawaban benar
Manakah dari persamaan berikut ini yang menggambarkan definisi dari "Income"?
Income = Revenues – Expenses
Income = (Revenues + Gains) – (Expenses + Losses)
Income = Revenues + Gains
Income = Gains – Losses
Which of the following is a required disclosure in the income statement when reporting the disposal of a component of the business?
The gain or loss on disposal should be reported as an other income item.
Results of operations of a discontinued component should be disclosed immediately below income from operations.
Earnings per share from both continuing operations and net income should be disclosed on the face of the income statement.
The gain or loss on disposal should not be segregated, but should be reported together with the results of continuing operations.
If a company prepares a consolidated income statement, IFRS requires that net income be reported
for the parent company only.
for the subsidiary companies only.
as a single amount only.
for both the parent company and the subsidiary companies.
