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LMS TIẾNG ANH CHƯƠNG 123 TỔNG HỢP. Vì môn này rất khó nên cần ôn kỹ, làm bài tập nhiều. Chú ý ở những phần ít được học ở chương 4 trở về sau. LMS TIẾNG ANH CHƯƠNG 123 TỔNG HỢP. Vì môn này rất khó nên cần ôn kỹ, làm bài tập nhiều. Chú ý ở những phần ít được học ở chương 4 trở về sau. LMS TIẾNG ANH CHƯƠNG 123 TỔNG HỢP. Vì môn này rất khó nên cần ôn kỹ, làm bài tập nhiều. Chú ý ở những phần ít được học ở chương 4 trở về sau. LMS TIẾNG ANH CHƯƠNG 123 TỔNG HỢP. Vì môn này rất khó nên cần ôn kỹ, làm bài tập nhiều. Chú ý ở những phần ít được học ở chương 4 trở về sau. LMS TIẾNG ANH CHƯƠNG 123 TỔNG HỢP. Vì môn này rất khó nên cần ôn kỹ, làm bài tập nhiều. Chú ý ở những phần ít được học ở chương 4 trở về sau.
Thư 31191024027 - Hoàng Lê Anh Nhà của tôi Các khoá học của tôi KTQT3- Sáng 4- B2-807 (10/8) Chapter 1- Overview KTTA-1 Bắt đầu vào lúc Sunday, 21 August 2022, 1:07 PM Trạng thái Đã xong Sunday, 21 August 2022, 1:13 PM Kết thúc lúc 6 phút 28 giây Thời gian thực hiện 5,00/5,00 10,00 trên 10,00 (100%) Điểm Điểm Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00 According to IFRS 10, the basis for consolidation is … a Control b Regulatory requirements c Size of share capital of the investee d Number of employees Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 trên 1,00 IFRS 10- Consolidated financial statement sets out how to determine whether one entity has control over another entity Which of the following statements is in accordance with either IFRS 10 definition control or with the guidance prescribed to help identify whether control exists over another entity? a The investor must have existing rights that give the current ability to direct relevant activities of the other entity b The investor must be represented on the board of directors or governing body of the other entity c The investor must be the only party that receives variable returns from the other entity d The investor must be have greater than 50% of the voting rights in the other entity Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00 Which of the following does not result in a business combination for Pryor Ltd.? a Pryor acquired 65% of Kelly Co.'s voting shares b Pryor made a basket purchase of 40% of Neilly Ltd.'s assets c Pryor acquired an operating division of Nyle Ltd d Pryor acquired all the assets of Burchak Ltd Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00 Company A owns 80% Company B which owns 70% Company C How many percent does non-controlling interest account for in Company C? a 30% b 44% c 20% d 50% Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00 The power of an investor over an investee is significant influent, exhibiting that a The investor can appoint a majority of investee’ board of director b The investor can participate in the policy making process of the investee c The investor owns more than 20% of the investee’s equity capital d The investor owns more than 50% of the investee’s equity capital ◄ Bài tập C1 Chuyển tới KTTV-C1 ► Vi 31191024247 - Trần Thúy Nhà của tôi Các khoá học của tôi KTQT3- Sáng 4- B2-807 (10/8) Chapter 1- Overview KTTA-1 Bắt đầu vào lúc Sunday, 21 August 2022, 1:24 PM Trạng thái Đã xong Sunday, 21 August 2022, 1:27 PM Kết thúc lúc 2 phút 24 giây Thời gian thực hiện Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 IFRS 10- Consolidated financial statement sets out how to determine whether one entity has control over another entity Which of the following statements is in accordance with either IFRS 10 definition control or with the guidance prescribed to help identify whether control exists over another entity? a The investor must be have greater than 50% of the voting rights in the other entity b The investor must be the only party that receives variable returns from the other entity c The investor must be represented on the board of directors or governing body of the other entity d The investor must have existing rights that give the current ability to direct relevant activities of the other entity Câu Hỏi 2 Hoàn thành Đạt điểm 1,00 IAS 28 shall be applied by all entities that are investors with an investee a Significant influence over b Joint control of c A or B d Control over Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 The power of an investor over an investee is significant influent, exhibiting that a The investor can participate in the policy making process of the investee b The investor owns more than 20% of the investee’s equity capital c The investor owns more than 50% of the investee’s equity capital d The investor can appoint a majority of investee’ board of director Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 Company A owns 80% Company B which owns 70% Company C How many percent does non-controlling interest account for in Company C? a 44% b 50% c 20% d 30% Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 According to IFRS 10, the basis for consolidation is … a Number of employees b Control c Regulatory requirements d Size of share capital of the investee ◄ Bài tập C1 Chuyển tới KTTV-C1 ► Vi 31191024247 - Trần Thúy Nhà của tôi Các khoá học của tôi KTQT3- Sáng 4- B2-807 (10/8) Chapter 1- Overview KTTA-1 Bắt đầu vào lúc Sunday, 21 August 2022, 1:15 PM Trạng thái Đã xong Sunday, 21 August 2022, 1:23 PM Kết thúc lúc 7 phút 41 giây Thời gian thực hiện 3,00/5,00 6,00 trên 10,00 (60%) Điểm Điểm Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00 Investor has significant influence to participate in the financial and operating policy decisions of the investee The investee is a/an of the investor? a Subsidiary b Associate c Joint venture d Long term investments Câu Hỏi 2 Hoàn thành Đạt điểm 0,00 trên 1,00 Control is the power: a Appoint board members in proportion to your shareholding b To govern the financial and operating policies of an undertaking c To control more than 40% of the ordinary shares d To control more than 50% of net assets Câu Hỏi 3 Hoàn thành Đạt điểm 1,00 trên 1,00 Which of the following companies would qualify to be regarded as subsidiaries of Alpha? (i)Beta in which Alpha has 15% votes and a place on the board of directors; (ii) Delta in which Alpha has 52% votes but no place on the board of directors; (iii) Gamma in which Alpha has 25% shares and two places on the board of directors; (iv) Theta in which Alpha holds 100% votes and all places on the board of directors a ii&iii b (ii) & (i) c ii&iv d i&iii Câu Hỏi 4 Hoàn thành Đạt điểm 0,00 trên 1,00 In which of these cases is B not a subsidiary of A? a A owns 35% of the shares of B and owns 100% of the shares of C, where C has 25% of the shares in B b A owns 55% of the shares of B and another shareholder C has 45% of the shares of B, where A has written a substantive call option to C for 10% of the shares of B c A owns 45% of the voting rights of B and has an agreement with a 15% shareholder C to vote for his right d A owns 45% of the voting rights of B, while all other shares are distributed over numerous shareholders, with no other shareholder having more than 1% of the share Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00 Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the _ of the parties sharing control a Collective judgement b Highest level of professionalism c Unbiased decisions d Unanimous consent ◄ Bài tập C1 Chuyển tới KTTV-C1 ► Thư 31191024027 - Hoàng Lê Anh Nhà của tôi Các khoá học của tôi KTQT3- Sáng 4- B2-807 (10/8) Chapter 2- IFRS 3 KT-TA2 Bắt đầu vào lúc Saturday, 3 September 2022, 1:01 AM Trạng thái Đã xong Saturday, 3 September 2022, 1:14 AM Kết thúc lúc 12 phút 41 giây Thời gian thực hiện 4,00/8,00 5,00 trên 10,00 (50%) Điểm Điểm Câu Hỏi 1 Hoàn thành Đạt điểm 1,00 trên 1,00 Which of the following statement(s) apply when consolidating statements of financial position: (a) All inter- company balances should be cancelled; (b) The group share of the whole of subsidiary’s profit is included within group profit; (c) Inter company profit should be eliminated unless it is realised by sale to an outsider; (d) Subsidiary’s asset values need to be updated at the end of each accounting period a b & c b a & c c a & b d a & d Câu Hỏi 2 Hoàn thành Đạt điểm 0,00 trên 1,00 Though a subsidiary is only partly owned, the whole of the subsidiary’s sales, cost of sale and expenses are aggregated with those of the parent to report the group’s income and expenses Which one or more of the following is/ are the justification for this? (a) That is how it is expected to be done, (b) That is a legal requirement, (c) Otherwise the group would appear to be doing poorly with adverse effect on share price, (d) To report the income generated by and expenses incurred by the group as a whole a a & c b d c b d b & d Câu Hỏi 3 Hoàn thành Đạt điểm 0,00 trên 1,00 Which of the following statements is not a key feature of the acquisition method? a The cost of business combination being measured at fair value of the net assets received from the acquiree b The acquired identifiable net assets being measured at the fair value c An acquirer being identified for each business combination d The goodwill being measured as the consideration transferred plus the amount of any NCI interest plus the fair value of any previously held equity intersest in the acquire less the fair value of the identifiable net assets acquired Câu Hỏi 4 Hoàn thành Đạt điểm 1,00 trên 1,00 For an adjustment to the cost of the combination contingent on future events, the acquirer must include the amount of that adjustment in the cost of the combination at the acquisition date, if the adjustment is: a Probable and can be measured reliably b Receivable within one year c Certain and exactly measurable d Payable within one year Câu Hỏi 5 Hoàn thành Đạt điểm 1,00 trên 1,00 A combination may involve: (i) The purchase of the equity of another undertaking; (ii) The purchase of all the net assets of another undertaking; (iii) The assumption of the liabilities of another undertaking (iv)The purchase of some of the net assets of another undertaking, that together form one or more businesses (v)The purchase of assets from a firm in liquidation a i – iv b i – iii c ii – iii d i – v Câu Hỏi 6 Hoàn thành Đạt điểm 0,00 trên 1,00 With regard to preparing consolidated income statement which of the following statements are correct?(i) Only the group portion of subsidiary’s sales, cost of sales and expenses are included (ii)Non controlling interest is identified immediately after consolidating operating profit (iii)Consolidated movement of equity includes only the parent company’s dividend (iv)Only the group portion of the subsidiary’s post acquisition profit in brought forward in the consolidated movement of equity a i & iv b i & ii c ii & iii d iii & iv Câu Hỏi 7 Hoàn thành Đạt điểm 1,00 trên 1,00 With regard to preparing consolidated statements of financial position which of the following statements is / are correct?(i) the consolidated statement of financial position reports only parent’s goodwill;(ii) Any unrealized profit made by a subsidiary should be eliminated from its profit;(iii) An amount owed to each other within the group needs to be cancelled;(iv) Only the group portion of any unrealised profit need be eliminated a iii & iv b i & ii c ii & iii d i & iii Câu Hỏi 8 Hoàn thành Đạt điểm 0,00 trên 1,00 When preparing a consolidated statement of financial position the identifiable non monetary assets of the subsidiary need to be fair valued for which of the following reason / reasons?(i) To inform the acquired company what its assets are worth in the market; (ii) To comply with the practice followed over the years; (iii) To report each of the subsidiary’s assets at what it cost the group to acquire; (iv) To identify the amount paid for goodwill as the residual not attributed to other assets a ii & iv; b iii & iv c i & iii d ii & iii; ◄ Bài tập chương 2 Chuyển tới KTTV2- IFFRS3 ►