UEH Tổng hợp 11 chương trắc nghiệm lms kế toán quốc tế 1

31191027031 - D

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Đ

ủa tơi 

Các khố h

ọc của tơi 

.T.K.THOA (11.10 - 29.11.2021)

B

ắt đầu vào lúc
State

ết thúc lúc
Thời gian thực hiện
Đ iể m
K

Câu H

ỏi 1

Th



Khoa K

ế toán 

ươ

B

ng Thị Lan Ph

ươ

ng



ộ mơn Kế tốn tài chính  KẾ TỐN QUỐC TẾ 1- DH45KI003- GV.

Topic 1 - Conceptual Framework



Quizzes - Topic 1

ứ năm, 14 Tháng mười 2021, 11:02 PM

Finished
Th

ứ năm, 14 Tháng mười 2021, 11:14 PM

11 phút 45 giây
10,00 out of 10,00 (100%)

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following measurement base(s) should be used by an entity according to the conceptual
framework for

nancial reporting?

Select one:

a. Historical cost

b. Current cost

c. Any of the above

d. Present value

Câu H

ỏi 2

Đạ đ ể

Hoàn thành

t

i

m 1,00 trên 1,00

Which of the following statements in relation to income is true?

Revenue và gain thuộc income: a particular type of increase in economic benefits that arises in
the course of ordinary activities in the form of inflows or enhancements of assets or decreases
in liabilities and results in an increase in equity

Select one:

a. Gains and revenue are di

erent in nature and therefore are recognised as separate elements of the

nancial statements per the conceptual framework.

b. Gains are normally reported separately from revenue in the Statement of pro
comprehensive income due to the di

c. The conceptual framework de
increase in equity.

t or loss and other

erent probabilities attached to that type of income.

nes income as an increase in economic bene

ts which results in an

đây là định nghĩa của revenue, nma cx thiếu

d. The conceptual framework requires that all items of income are reported on a net basis.

Câu H

ỏi 3

Hoàn thành

Comparability is identi

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t

i

accrual

m 1,00 trên 1,00

ed as an enhancing qualitative characteristic in the IASB's Conceptual Framework for

Financial Reporting. Which of the following does NOT improve comparability?

Select one:

a. Restating the

nancial statements of previous years when there has been a change of accounting policy

b. Applying an entity's current accounting policy to a transaction which an entity has not engaged in
before

c. Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and
reliable information

d. Disclosing discontinued operations in

Câu H

ỏi 4

Hoàn thành

Đạ đ ể
t

i

nancial statements

m 1,00 trên 1,00

Which one of the following would be classi

ed as a liability?

Select one:

a. Dexter's business manufactures a product under licence. In 12 months' time the licence expires and
Dexter will have to pay $50,000 for it to be renewed.

b. Carter has estimated the tax charge on its pro

ts for the year just ended as $165,000.

c. Reckless purchased an investment 9 months ago for $120,000. The market for these investments has
now fallen and Reckless's investment is valued at $90,000.

d. Expansion is planning to invest in new machinery and has been quoted a price of $570,000.


Câu H

ỏi 5

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following statements is incorrect in relation to the recognition criteria for elements of the
nancial statements?

Select one:

a. Assets are recognised when it is probable that future economic bene

ts will

ow to the entity and the

asset has a cost or value that can be measured reliably.

b. Liabilities are recognised when it is probable that an out
bene

ow of resources embodying economic

ts will result from the settlement of a present obligation and the amount at which settlement will

take place can be measured reliably.

c. Because equity is the arithmetic di

erence between assets and liabilities, a separate recognition criteria

for equity is not needed in the conceptual framework.

d. Income is recognised when an increase in future economic bene

ts related to a decrease in an asset or

an increase in a liability that has arisen can be measured reliably.

Câu H

ỏi 6

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following is a possible advantage of a rules-based system of

Select one:

a. It encourages the exercise of professional judgement

b. It ensures that no standards con

c. It o

ict with each other

ers accountants more protection in the event of litigation

d. It prevents a

re-

ghting approach to the formulation of standards

nancial reporting?


Câu H

ỏi 7

Hoàn thành

The conceptual framework for
(i) Comparability;(ii) Veri

Đạ đ ể
t

i

m 1,00 trên 1,00

nancial reporting lists the qualitative characteristics of

nancial statements.

ability;(iii) Timeliness;(iv) Understandability;(v) Relevance;(vi) Faithful

representation. Which two of the above are not included in the enhancing qualitative characteristics listed
by the conceptual framework?

Select one:

a. (ii) and (v)

b. (i) and (vii)

c. (v) and (vi)

d. (iv) and (v)

Câu H

ỏi 8

Income is recognised when an increase in future economic beneêts related
to a decrease in an asset or
an increase in a liability that has arisen can be measured reliably.

Hoàn thành

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t

i

m 1,00 trên 1,00

Which of the following accounting treatments correctly applies the principle of faithful representation?

Select one:

a. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with
0% (interest free)

nance

b. Reporting a transaction based on its legal status rather than its economic substance

c. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible
to equity shares as debt (liability)

d. Excluding a subsidiary from consolidation because its activities are not compatible with those of the
rest of the group

Câu H

ỏi 9

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the bodies listed below is responsible for revewing International Accounting Standards and issuing
guidance on their application?

Select one:

a. IFRS Advisory Council

b. IFRS Intepretation Committee

c. IFRS Foundation

d. International Accounting Standards Board


Câu H

ỏi 10

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following best describes the role of the IFRS Advisory Coucil?

Select one:

a. To select the members of the IASB

IFRS foundation

b. To prepare intepretations of International Accounting Standards

IFRS Interpretation Committee

c. To promote the use of International Accounting Standards amongst its members

d. To provide the IASB with the views of its members on standard setting projects

◄ Nộp bài tập topic 1
vd1-b1

►

Chuy

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IASB


ễn Trần Khánh Như 

31191020310 - Nguy

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Các khố h

KTQTE1-K45-KIC01-S3-NXH



Topic 7. Presentation of Financial Statement



Quizzes -

Topic 7 (IAS 1)

ắt đầu vào lúc

B

State

ết thúc lúc
Thời gian thực hiện
Điểm
K

ỏi 1

Câu H

ứ hai, 29 Tháng mười một 2021, 4:19 PM

Th

Finished

ứ hai, 29 Tháng mười một 2021, 4:21 PM

Th

2 phút 9 giây
10,00 out of 10,00 (100%)

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t

i

m 1,00 trên 1,00

The example of a current liability is

Select one:

non
a. Trade payable with payment deferred beyond 1 year.

vi phạm các giao ước

b. Long-term loan that became payable due to breach of covenants. The bank does NOT require
immediate repayment and agrees with the original repayment schedule.

c. Provision for warranty repairs within the second year of guarantee after sale.

d. Deferred tax liability.

ỏi 2

Câu H

Hoàn thành

non

Đạ đ ể
t

i

m 1,00 trên 1,00

IAS 1 permits to present expenses in the statement of pro
classi

non

cation

Select one:

a. By segment and by nature.

b. By function and by nature

c. By segment and by function.

d. By segment and by operations

t or loss and other comprehensive income in the


ỏi 3

Câu H

Đạ đ ể

Hoàn thành

t

i

m 1,00 trên 1,00

Which of the following companies is a going concern?

Select one:

a. A bank su

bảo lãnh
ers in the mortgage crash and a state refuses to bail it out

b. A trading company is in serious liquidity problems and a court granted an order to repay debt of CU 1
000 000 to a creditor immediately. The company must sell its assets in order to settle this liability.

c. State-owned company runs out of cash and is not able to repay its liabilities and salaries on time.
According to applicable laws, the state must provide a low-interest loan to this company.

d. Oil and gas company operating in Egypt has just received a court order to close the factory and stop all

lệnh của toà án

operations in Egypt within 1 year

ỏi 4

Câu H

Đạ đ ể

Hoàn thành

t

i

m 1,00 trên 1,00

Dividends paid to ordinary shareholders shall be presented:

Select one:

a. In the statement of changes in equity as a decrease in equity.

b. In the statement of pro

t or loss as other operating expense.

c. In the statement of other comprehensive income as a decrease in equity

d. In the statement of pro

ỏi 5

Câu H

t or loss as a

Hoàn thành

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t

i

nancial expense.

m 1,00 trên 1,00

What components shall a complete set of

nancial statements include?

Select one:

a. Statement of

nancial position, statement of other comprehensive income, statement of changes in

equity, statement of cash

b. Statement of

ows, directors report

nancial position, income statement, statement of changes in equity, statement of cash

ows, accounting policies and notes, annual report

c. Statement of

nancial position, statement of comprehensive income, statement of changes in equity,

statement of cash

d. Statement of

ows, annual report

nancial position, statement of pro

of changes in equity, statement of cash

t or loss and other comprehensive income, statement

ows, accounting policies and notes.


ỏi 6

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

A company presented its expenses in the pro

t or loss as follows: cost of sales, administrative expenses,

marketing expenses, distribution expenses and other expenses. This presentation is:

Select one:

a. By function.

b. By nature.

c. By operations

d. By segment.

ỏi 7

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

The example of a non-current asset is:

Select one:

a. Government bond repayable in 3 months

b. Deferred tax asset

c. Inventories with long production and completion times

d. Trade receivable

ỏi 8

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

A manufacturing company recognized a valuation provision to inventories due to their obsolescence. Does
IAS 1 allow o

setting inventory valuation provision against inventory balance in the statement of

nancial

position:

Select one:

a. No, because IAS 1 does not permit o

setting of assets and liabilities unless is it allowed by another

standard

b. Yes, because in this case, o

setting leads to better understanding of the

users

c. Yes, because IAS 1 speci

cally says that this situation is not o

setting.

d. No, because IAS 1 states that assets and liabilities shall not be o

set.

nancial statements by their


ỏi 9

Câu H

Đạ đ ể

Hoàn thành

t

i

m 1,00 trên 1,00

The example of a current asset is:

Select one:

a. Deferred tax asset

b. Trade receivable with payment deferred beyond 1 year.

c. Inventories with quick turnover.

d. Available-for-sale

ỏi 10

Câu H

What identi

nancial assets.

Hoàn thành

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t

i

m 1,00 trên 1,00

cation information does NOT need to be presented on the face of the

nancial statements

Select one:

a. Whether the

nancial statements are individual or group.

b. The presentation currency and the level of rounding.

c. Date of the end of the reporting period or the period covered by the set of

d. Date of preparation of the

◄ Topic 6- Exercises

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Topic 7 - Lecture Note - ppt

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nancial statements.

nancial statements or notes


ễn Thị Thu Mai 

31191025692 - Nguy

ủa tôi 

Nhà c

ọc của tơi 

Các khố h

Conceptual Framework



ắt đầu vào lúc

B

State

ết thúc lúc
Thời gian thực hiện
Điểm
Điểm
K

ỏi 1

Câu H

ế tốn 

Khoa K

ộ mơn Kế tốn tài chính 

B

KTQTE1-K45-KIC01-S3-NXH

ứ sáu, 15 Tháng mười 2021, 4:29 PM

Th

Finished

ứ sáu, 15 Tháng mười 2021, 4:33 PM

Th

4 phút 26 giây
20,00/20,00
10,00 out of 10,00 (100%)

Hoàn thành

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t

i

m 1,00 trên 1,00

nancial statements under what

qualitative characteristic of accounting information?

a. Timeliness

b. Consistency

ability

d. Comparability

ỏi 2

Câu H

Topic 1 -

Quizzes - Topic 1

Changing the method of inventory valuation should be reported in the

c. Veri



Hoàn thành

Which of the following is

not

Đạ đ ể
t

i

m 1,00 trên 1,00

true concerning a conceptual framework in accounting?

a. It should be a basis for standard-setting

b. It should allow practical problems to be solved more quickly by reference to it

c. It should be based on fundamental truths that are derived from the laws of nature

d. All of these answers are correct


ỏi 3

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following basic elements of

nancial statements is more associated with the statement of

nancial position than the income statement?

a. Gains

b. Income

c. Equity

d. Expenses

ỏi 4

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

What is the objective of general-purpose

nancial reporting?

a. to provide companies with the option to select information that favors one set of interested parties
over another.

b. to provide

nancial information about the reporting entity that is useful to present and potential equity

investors, lenders, and other creditors in making decisions in their capacity as capital providers

c.

to provide users with

d. to provide a metric for

nancial information that implies total freedom from error.

nancial information used to determine when the boundary between two or

more entities should be disregarded and the entities considered to be a licensing arrangement

ỏi 5

Câu H

Hoàn thành

Đạ đ ể

t

i

m 1,00 trên 1,00

Which of the following measurement base(s) should be used by an entity according to the conceptual
framework for

nancial reporting?

Select one:

a. Historical cost

b. Current cost

c. Any of the above

d. Present value


ỏi 6

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following is a fundamental quality of useful accounting information?

a. Comparability

b. Conservatism

c. Consistency

d. Faithful representation

ỏi 7

Câu H

Hoàn thành

The conceptual framework for
(i) Comparability;(ii) Veri

Đạ đ ể
t

i

m 1,00 trên 1,00

nancial reporting lists the qualitative characteristics of

nancial statements.

ability;(iii) Timeliness;(iv) Understandability;(v) Relevance;(vi) Faithful

representation. Which two of the above are not included in the enhancing qualitative characteristics listed
by the conceptual framework?

Select one:

a. (ii) and (v)

b. (iv) and (v)

c. (i) and (vii)

d. (v) and (vi)

ỏi 8

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

What is a purpose of having a conceptual framework?

a. To make sure that economic activity can be identi

ed with a particular legal entity

b. To segregate activities among competing companies

c. To enable the profession to more quickly solve emerging practical problems and to provide a
foundation from which to build more useful standards

d. To provide comparable information for di

erent companies


ỏi 9

Câu H

Đạ đ ể

Hoàn thành

t

i

m 1,00 trên 1,00

Which of the following accounting treatments correctly applies the principle of faithful representation?

Select one:

a. Excluding a subsidiary from consolidation because its activities are not compatible with those of the
rest of the group

b. Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold
with 0% (interest free)

nance

c. Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible
to equity shares as debt (liability)

d. Reporting a transaction based on its legal status rather than its economic substance

ỏi 10

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following statements is incorrect in relation to the recognition criteria for elements of the
nancial statements?

Select one:

a. Income is recognised when an increase in future economic bene

ts related to a decrease in an asset or

an increase in a liability that has arisen can be measured reliably.

b. Because equity is the arithmetic di

erence between assets and liabilities, a separate recognition

criteria for equity is not needed in the conceptual framework.

c. Liabilities are recognised when it is probable that an out
bene

ow of resources embodying economic

ts will result from the settlement of a present obligation and the amount at which settlement will

take place can be measured reliably.

d. Assets are recognised when it is probable that future economic bene

ts will

ow to the entity and the

asset has a cost or value that can be measured reliably.

ỏi 11

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the bodies listed below is responsible for revewing International Accounting Standards and issuing
guidance on their application?

Select one:

a. International Accounting Standards Board

b. IFRS Intepretation Committee

c. IFRS Foundation

d. IFRS Advisory Council


ỏi 12

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following statements in relation to income is true?

Select one:

a. Gains and revenue are di

erent in nature and therefore are recognised as separate elements of the

nancial statements per the conceptual framework.

b. The conceptual framework de

nes income as an increase in economic bene

ts which results in an

increase in equity.

c. Gains are normally reported separately from revenue in the Statement of pro
comprehensive income due to the di

t or loss and other

erent probabilities attached to that type of income.

d. The conceptual framework requires that all items of income are reported on a net basis.

ỏi 13

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following is a possible advantage of a rules-based system of

nancial reporting?

Select one:

a. It o

ers accountants more protection in the event of litigation

b. It encourages the exercise of professional judgement

c. It ensures that no standards con

d. It prevents a

ỏi 14

Câu H

re-

ghting approach to the formulation of standards

Hoàn thành

Comparability is identi

ict with each other

Đạ đ ể
t

i

m 1,00 trên 1,00

ed as an enhancing qualitative characteristic in the IASB's Conceptual Framework

for Financial Reporting. Which of the following does NOT improve comparability?

Select one:

a. Restating the

nancial statements of previous years when there has been a change of accounting policy

b. Disclosing discontinued operations in

nancial statements

c. Applying an entity's current accounting policy to a transaction which an entity has not engaged in
before

d. Prohibiting changes of accounting policy unless required by an IFRS or to give more relevant and
reliable information


ỏi 15

Câu H

Hoàn thành

Company A issuing its annual

Đạ đ ể
t

i

m 1,00 trên 1,00

nancial reports within one month of the end of the year is an example of

which enhancing quality of accounting information?

a. Comparability

b. Understandability

c. Veri

ability

d. Timeliness

ỏi 16

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

The International Accounting Standards Board’s (IASB’s) Conceptual Framework includes all of the following

except:

a. Neutrality

b. Materiality

c.

Relevance

d. Comparability

ỏi 17

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which of the following best describes the role of the IFRS Advisory Coucil?

Select one:

a. To select the members of the IASB

b. To prepare intepretations of International Accounting Standards

c. To provide the IASB with the views of its members on standard setting projects

d. To promote the use of International Accounting Standards amongst its members


ỏi 18

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

The International Accounting Standards Board’s (IASB’s) Conceptual Framework includes all of the following

except:

a. Elements of

nancial statements

b. Qualitative characteristics of accounting information

c.

Supplementary information

d. Objective of

ỏi 19

Câu H

nancial reporting

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

What is meant by comparability when discussing

nancial accounting information?

a. Information has predictive or feedback value

b. Information that is measured and reported in a similar fashion across companies

c. Information is reasonably free from error

d. Information is timely

ỏi 20

Câu H

Hoàn thành

Đạ đ ể
t

i

m 1,00 trên 1,00

Which one of the following would be classi

ed as a liability?

Select one:

a. Carter has estimated the tax charge on its pro

ts for the year just ended as $165,000.

b. Reckless purchased an investment 9 months ago for $120,000. The market for these investments has
now fallen and Reckless's investment is valued at $90,000.

c. Dexter's business manufactures a product under licence. In 12 months' time the licence expires and
Dexter will have to pay $50,000 for it to be renewed.

d. Expansion is planning to invest in new machinery and has been quoted a price of $570,000.

◄ Exercise Topic 1

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