Deneme Sınavı Soruları

Anadolu Co. purchases a machinery on January 1st 2019 for 200,000 TL. Anadolu Co. also pays 20,000 TL for transportation and insurance during transportation. Upon the receiving of machinery Anadolu Co. pays 5,000 TL for assembling and testing of the machinery. Anadolu Co. estimates to use the machine for 5 years and at the end of it useful life it is estimated to be sold at 25,000 TL. Company will apply straight-line depreciation method for the machinery.

What is the depreciable cost of the machine?

Which of the following is defined as privileges granted by a business to sell goods or services under specified conditions?

Which type of liabilities are reported just in footnotes?

Trade Co. purchases a ceramic furnace for 100,000 TL. As for the transportation charge it pays 5,000 TL, for the insurance 1,000 TL and 8,500 TL for the customs fee. It also pays 7,500 TL for assembling the machinery. Which of the following is the cost of the machinery?

Which of the following liabilities are reported just in footnotes?

Which of  the following is defined as government grants given to the holder for invention in all fields of technology providing that the invention is new, involves an inventive step and is applicable to industry?

Which of the following is the primary objective of temporary investments below?

1. earn interest revenue
2. receive dividends
3. realize gains from increases in the market price of the securities

1. The cost of the long-lived asset
2. The estimated residual value of the long lived asset
3. The estimated useful life of the long-lived asset

In order to measure the depreciation, which of the element/s mentioned above must be known?

Held-to-maturity securities include only debt securities because equity securities do not have a maturity. 

Which of the above statements is based on accounting principles?

Which of the following is the allocation of long-term asset’s cost to expense over its useful life?

If the security is sold at a price below the face value, it is sold at ________ .

Which option completes the sentence above? 

Anadolu Co. signs a contract with a car-design company and renovates the interior of the minivan for the customers. Anadolu Co. pays 100,000 for renovation. How will Anadolu Co. record this expenditure in the journal?

Which of the following gives right to buy derivative instruments?

XYZ Co. purchases a minivan to use in marketing department for 300,000 TL. They also pays 50,000 TL for renovation. Which of the following is the cost of this minivan?

1. They have a value for a specific company
2. Some of them have unlimited life
3. Their values fluctuate highly because their benefits are based on competition.

Which of the qualification/s mentioned above is different from other assets?

Which of the following is true of goodwill?

Which of the following name is represented in balance sheet if Ownership Percentage of the investor is between 20% and 50%?

Which of the following occurs when a company records accrued interest on a note payable?