Deneme Sınavı Soruları

When a company invests in another corporation up to 20% of total outstanding shares, which of the following cannot be assumed?

When the investor buys more than 50% of total shares of investee, how will the accounting treatment is called?

Which of the following is not included in intangible assets?

Which of the following is a non-current liability?

1. They are physically extracted in operations (such as mining, cutting, or pumping)
2. They are replaceable only by an act of nature.
3. They are tangible assets

Which of the statements above is a distinctive characteristic of natural resources?

CAN Co. is the most popular magazine publisher in the nation. CAN Co., purchased the rights of writer Orhan Pamuk last book for 5.000 TL for 10 years.What is theAmortization Expense for this book, at the end of the year?

I. Not being paid in less than a period

II. Reliably measurement of the amount

III. The possibility of economic benefit

Which of the above is/are takes place in the  general recognition criterions for liabilities?

Which of the following items should be depreciated?

On Semtember 1, the owner of A Company, borrowed 500,000 TL from the bank with 12% interest rate and 8 months maturity. Both the interest and principal will be paid at the end of maturity.

Which of the following is true about the accounting record to be made according to this information?

Star company has unearned revenue of 100.000 TL, Salaries payable of 150.000, and Allowance for uncollectible accounts of 5.000 TL. What amount would Star company report as total current liabilities?

"notes and bonds that pay interest and have a fixed maturity date" which type of security is this?

_____ is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Which option completes the sentence above? 

ABC Co. purchased a building to use for managerial purposes for 2,500,000 TL and also paid title deed fees for 100,000 TL. They also have the exterior and interior of the building painted to a construction company for 30,000 TL and paid the amount in cash.Which of the following is the cost of the building?

In the first year of the coal mine, XX Co. dug out 1,200,000 tons of coal.

Cost of mine : 1,000,000 TL

Estimated total units of resource : 25,000,000 tons

Residual value : 0 TL

Which of the following is the depletion expense of the first year?

Which of the following assets groups includes fencing?

Which one is correct for  Long-term investment ? 

Which of the following is not part of the primary objective of investing in temporary investments?

There is a lawsuit filed against a company for damages claiming an indemnity of 200,000 TL. The company will probably  lose the lawsuit, however the amount of indemnity cannot be estimated reliably.

How will the company report this on its balance sheet? 

A security is sold at premium when the interest rate it offers is ______.

Which of the following intangible asset has an unlimited life?