Deneme Sınavı Soruları

Small share dividend

Large share dividends

Preffered dividends

Common share dividend

Cash dividends

A deficit   indicates that the corporation’s lifetime earnings exceed lifetime losses and dividends.

A deficit is an amount by which a resource, especially money, falls short of what is required. 

A budget deficit increases the level of public sector debt.

Large deficits will cause national debt as a % of GDP to increase. 

Deficit spending increases the amount of money in the economy.

The premium on bonds payable represents a decrease in interest expense over the life of the bonds. 

The premium on bonds payable represents an increase in interest expense over the life of the bonds. 

The premium on bonds payable represents a decrease in interest expense within one year.

The premium on bonds payable increased  interest expense to the effective interest rate. 

The premium on bonds payable represents same in interest expense over the life of the bonds. 

I and II

I and III

II, III and IV

I, II, IV and V

I, II, III, IV and V

The shareholders are the owners of the company and provide banking relationship for credit and in return for potential dividends over the lifetime of the company.

Shareholders have limited liability for business debts and losses.

The main duty of shareholders is to pass resolutions at general meetings by voting in their shareholder capacity.

Shareholders do not get periodic interest payments or their original investment back from the company.

shareholders are people who own a share or percentage of a privately held company. 

Share dividends

Share Splits

Comprehensive income

Statement of shareholders’ equity

Restriction on retained earnings

Amortization Amount

Bond Interest Paid

Face Amount of Bonds

Stated Interest Rate

Bond Interest Expense

Bonds Payable

Acquisitions of PPE

Notes Payable

Beginning and ending balances of Long Term Debt

New issuances

It takes into account expenses or revenues whether or not they create cash movements.

It takes into account the transactions that require cash.

It helps to predict future cash flows.

It helps to evaluate management.

It helps to predict ability to pay debts and dividends.

45,000 TL

47,500 TL

50,000 TL

52,500 TL

55,000 TL

The bond will be issued at a premium.

The bond will be issued at a discount.

The bond will be issued at  par.

The bond will be issued at face value.

The bond will be issued at nominal value.

Deficit

Earnings per share

Return on equity

 Preferred share

Book value per share

 Units-of-balance  Depreciation Method

Double Declining Units Depreciation Method

Units-of-production Depreciation Method

Straight-line Depreciation Method

Double Declining Balance Depreciation Method

As accounts payable

As notes payable

As short term bank loans

As unearned revenue

As accruals

copyright

licence

goodwill

franchise

patent

I

I and III

II and III

I, II and III

I, II, III and IV

disclose a contingent liability in the footnotes 

record a provision in the balance sheet 

record as accrued consultancy expense E. by not recording anything

record as notes payable in the balance sheet

record a contingent liability in the balance sheet C.

Long-term investments 

Current assets or long-term investments 

Equity

Current liabilities or long-term liabilities 

Current assets 

2,400,000

2,500,000

2,600,000

2,630,000

2,650,000