| engineerklub | Дата: Четверг, 27.03.2025, 09:35 | Сообщение # 1 |
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| Иностранный язык в профессиональной деятельности 2 семестр (Государственное и муниципальное управление) тест с ответами магистратура Синергия
1 Expenses that have been recognized in the income statement but are not yet contractually due
- taxes payable
- interest payable
- wages payable
- accrued warranty expense
a. Accrued liabilities
b. Deferred tax liabilities
c. Trading securities
d. Simple capital structure
2 assets, liabilities, owner's equity
a. Statement of changes in equity
b. Examples of current liabilities
c. Statement of cash flows
d. 3 components of a balance sheet’
3 Used to reduce the value of its controlling account
a. Contra account
b. Outstanding shares
c. Net revenue
d. Treasury stock
4 Obligations in the form of promissory notes owed to creditors and lenders. Can be reported as noncurrent liabilities if matures in over a year
a. Notes payable
b. Accumulated OCI
c. Working capital
d. Proxy statements
5 Reports on the financial performance of a company over time
a. Prepaid expenses
b. Balance sheet
c. Fair value model
d. Income statement
e.
6 applies a constant rate of depreciation to an asset's (declining) book value each year
a. Measurement bases
b. Statement of changes in equity
c. Declining balance method
d. Financing cash flow
7 Revenue - Expenses = Net Income (or Net Loss)
a. Noncurrent liabilities
b. Net revenue
c. 3 components of a balance sheet
d. Income statement equation
8 Reports all changes in equity except for shareholder transactions
a. Allowance for doubtful accounts
b. 3 elements of an income statement
c. Income statement
d. Statement of comprehensive income
9 Proxy statement
a. Contributed capital
b. Form DEF-14A
c. Form 10-K
d. Value in use
10
- An asset is impaired if its carrying value exceeds the recoverable amount
- (IFRS: recoverable amount of an asset is the greater of fair value less any selling costs, or its value in use)
- If impaired, asset is written down to its recoverable amount and a loss is recognized in income statement
- Loss recoveries allowed under IFRS but not GAAP
a. Impairment
b. Trading securities
c. Identifiable intangible assets
d. Proxy statements
11
1. Start-up and training costs
2. Administrative overhead
3. Advertising and promotion costs
4. Relocation and reorganization costs
5. Termination costs
a. Specific indentation method
b. Forms 3, 4, and 5
c. Unidentifiable intangible assets
d. Under IFRS and GAAP, the following 5 items should be expensed as incurred:
12 - IFRS: assets that generate rental income or capital appreciation. Report at amortized cost (like PP&E) or fair value
- GAAP: no specific definition
a. Investment property
b. Working capital
c. Marketable securities
d. Diluted securities
13 Results in COGS between LIFO and FIFO
a. Weighted average cost method (expense recognition)
b. 2 characteristics that make financial information useful
c. long term debt to equity
d. Statement of comprehensive income
14 to use the information in a company's financial statements, along with other relevant information, to make economic decisions.
a. Financing cash flow
b. financial leverage
c. Financial statement analysis
d. Examples of current liabilities
15 Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent
a. Outstanding shares
b. Simple capital structure
c. Liquidity-based format
d. Noncontrolling interest
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