Vous êtes sur la page 1sur 1

Kr2& - 7V,* Q,.;-,, */.oot ol Ao.

n,*A*, TA-334
INVESTMENTS _ PaTT 2 of 2

\i 12. A bond investment that pays interests on May 1 & November 1 is purchased on July 1: On December
31,'how many months shall be recognized for (A) interest income and (B) interest receivable?
a. (A) 2 months (B) 6 months c. (A) 2 months (B) 2 months
@ (A) 6 months (B) 2 months d. (A) 6 months (B) 6 months

13. Which set of terms describes the SAME type of interest rate?
a. Yield rate, stated rate, cor-{pon rate
b. Market rate, yield rate, nominal rate
(q Nominal rate, stated rate, coupon rate
Y. Effective rate, market rate, stated rate
14. An entity made the following year-end amortization for its only bond investment:
Dec. 31 Investment (Bonds) 500
Interest Income 500
r
The bond investment must have been purchased at
a. Par €t.\ A discount */k}{A \-n 1?r'<f/r":
b. Face value d A premium
"'-
15. Based on the same journal entry in no. 14, what conclusion could one make?
a. Effective rate is equal to the nominal rate
b. Effective rate is less than the nominal rate
6 Effective rate is higher than the nominal rate
V, Effective rate is higher than or equal to the nominal rate
il 16. A bond investment that pays interests on February 1 and August 1 is sold April 1, the cash received
Ff
\r from the sale
g* Does not include any accrued interest
@ Includes accrued interests for two (2) months
c. Includes accrued interests for four (4) months
d. Includes accrued interests for nine (9) months

v" Land and/or building held to earn rentals or for capital appreciation are properly classified as
a.
{e
Leasehold property
Investment property
c.
d.
Owner*occupiedpropefi
Property, plant and equipment
18. which of the following irJgl considered as ah investment property?
a. Building owned by the entity and leased out under one-or more operatinq leases
? b.Landheldforcurrentlyunde@(.rlI1.1tii;,:-|(.:i"
b. Land held for currently undelgflsjiggdfuture use
c. Land held for long-term-Eapitat apprEiffi6n -(Jt
long-term capital appffiffibn
i I ).t,ht.:, ,-ii ,
il
;^ vrl"(
PlE @ Owner-occupied property
, 0 19. Under PAS 40, owner-occupied properties are properties held by owner
'1.',i:I1; ir. -: P u. To earn rentals
r ,l i'b. Forcapital appreciation
i:'J. lrV ...: - q. For sale in the ordinary course of business
@ For use.in the prodirction of goods and for administrative purposes
il 20. An investment property shall be measured initially at
f' A Cost
b. Cost less accumulated impairment losses
.c. Fair value less accumulated impairment losses
d. Depreciable cost less accumulated impairment losses
g 21. pAS 40 requires that irfe$m"r. o.?$Ly be accounted for using the

b. Cqst model or fair value model, applied to all items of investment property
O Cost model or revaluation rnodel,'iiem-by-item basis
d. Cost model or revaluation model, applied to all items of investment property

22. Under,!:::j]Jodel, an investment property is carried on each balance sheet date at


ll\/
b. Cost less accumulated depreciation
Cost less accumulated impairment losses
o Cost less accumulated depreciation and impairment lo3ses

Page2of3pages