Anh 31191026414 - Từ Lê Minh 
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Câu Hỏi 1
Thứ hai, 30 Tháng 5 2022, 8:37 PM
Đã xong
Thứ hai, 30 Tháng 5 2022, 8:41 PM
4 phút 5 giây
9,00 trên 10,00 (90%)
Hoàn thành
Đạt điểm 1,00 trên 1,00
A company's profit after tax for the year to 31 December 2015 was £150,000. The comparative
figure for 2014 was £135,000. The company's issued share capital at 1 January 2014 consisted of
240,000 ordinary shares. A 1 for 4 bonus issue was made on 1 July 2015. There were no other
share issues in either year. Basic EPS for 2015 and restated basic EPS for 2014 are:
a. 55.6p and 50p
b. 55.6p and 56.25p
c. 50p and 45p
d. 50p and 56.25p
Câu Hỏi 2
Hoàn thành
Đạt điểm 1,00 trên 1,00
Given the definition adopted in IAS 32 – Financial instruments: presentation, which one of the
following would not be a financial instrument?
a. forward exchange contract
b. prepaid insurance
c. Cash at bank
d. Bill of exchange
Câu Hỏi 3
Hoàn thành
Đạt điểm 1,00 trên 1,00
Which of the following should be deducted from accounting profit when computing current
income tax expense?
a. Deductible and recognised expense
b. Non-deductible but recognised
c. Non-deductible expense but not recognised
d. Deductible expense but not recognised
Câu Hỏi 4
Hoàn thành
Đạt điểm 1,00 trên 1,00
A tax base of an asset or a liability is:
a. Difference between the temporary difference of that asset or liability and its fair value.
b. The amount that can be deductible in the future tax return with respect to that asset or liability
c. The amount attributed to that asset or liability for tax purposes.
d. Difference between the temporary difference of that asset of liability and the present value of
future cash flows derived from that asset or liability.
Câu Hỏi 5
Hoàn thành
Đạt điểm 1,00 trên 1,00
When should the financial instrument be recognized in the financial statements?
a. When it is probable that future economic benefits associated with the instrument will flow to the
entity and the cost of the instrument can be measured reliably.
b. On the trade date or the settlement date, based on the accounting model applied by the entity.
c. When the entity becomes a party to the contractual provisions of the instrument.
d. On the date when the financial instrument is delivered to the entity and the entity formally accepts
and confirms delivery.
Câu Hỏi 6
Hoàn thành
Đạt điểm 1,00 trên 1,00
For a share-based payment transaction in which the terms of the arrangement provide an entity
with the choice of whether to settle in cash or by issuing equity instruments, the entity shall
determine whether it has ------------ to settle in cash and account for the share-based payment
transaction accordingly.
a. A deferred liability
b. A present obligation
c. future obligation
d. A contingent liability
Câu Hỏi 7
Hoàn thành
Đạt điểm 1,00 trên 1,00
A company's profit after tax for the year to 31 December 20X1 was $300,000. The comparative
figure for 20X0 was $180,000. The company's issued share capital at 1 January 20X0 consisted of
1.000.000 ordinary shares. A 1 for 2 bonus issue was made on 1 October 20X1. There were no
other share issues in either year. Basic EPS for 20X1 and restated basic EPS for 20X0 are:
a. $ 0.3 & $0.18
b. $ 0.3 & $ 0.12
c. $ 0.2 & $ 0.12
d. $ 0.2 & $0.18
Câu Hỏi 8
Hoàn thành
Đạt điểm 1,00 trên 1,00
Deferred tax should be accounted for in relation to certain differences between taxable profit and
accounting profit. The differences which require an entity to account for deferred tax are:
a. Both temporary differences and permanent differences
b. Permanent differences
c. Neither temporary differences nor permanent differences
d. Temporary differences
Câu Hỏi 9
Hoàn thành
Đạt điểm 0,00 trên 1,00
Basic earnings per share shall be calculated by dividing the numerator by the number of ordinary
shares outstanding (the denominator):
a. At the start of the period
b. At the end of the period
c. At the date of the capitalisation issue
d. The weighted-average during the period
Câu Hỏi 10
Hoàn thành
Đạt điểm 1,00 trên 1,00
Deferred tax asset shall be recognized:
a. For all deductible temporary differences, to the extent that it is probable that taxable profit will be
available against which the deductible temporary difference can be utilised
b. For all taxable temporary differences, to the extent that it is probable that taxable profit will be
available against which the taxable temporary difference can be utilised.
c. For all deductible temporary differences including the goodwill arising on business combination.
d. For all taxable temporary differences including the goodwill arising on business combination.
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