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AFAR COMPRE

AFAR COMPRE
14問 • 1年前
  • Mark Anthony Germono
    • 通報

    問題一覧

  • 1

    1. How much is the capital of A upon formation of the partnership on January 1, 2017?

    A. 50,000

  • 2

    2. How much is the capital of CC upon his admission by purchased interest on April 1, 2017?

    B. 15,000

  • 3

    3. How much cash will BB receive on April 1, 2017 upon the admission of CC by purchase of interest?

    A. 7,800

  • 4

    4. What will be the capital balance of BB upon DD's admission by investment on July 1, 2017?

    C. 25,000

  • 5

    5. What will be the capital balance of DD after the retirement of BB on October 1, 2017?

    A. 38,667

  • 6

    6. What will be the final cash distribution to the partners upon liquidation on December 31, 2017?

    A. AA, P46,400, CC, P19,600 and DD, P42,000

  • 7

    7. The admission of a new partner under the bonus method will result in a bonus to

    C. either the new partner or the old partners, but not both.

  • 8

    8. How much is AA's realized gross profit for 2017 assuming the collectibility of the note is not reasonably assured

    D. 1,551,000

  • 9

    9. How much is the net income for 2017 if the collectibility of the note is reasonably assured?

    A. 4,316,565

  • 10

    10. It is the one-off payment made by the franchisee to the franchisor to obtain the franchise right.

    A. Initial franchise fee

  • 11

    11. Determine the estimated pro-rata payment on the peso to stockholders in the event of Corporate liquidation.

    A. 0.75

  • 12

    13. The net income to be reported by Stevens for 2017 is:

    C. 232,140

  • 13

    14. The realization of income on installment sales transactions involves

    C. Deferring gross profit while recognizing operating or financial expenses in the period incurred

  • 14

    15. Calculate the estimated net amount available for the payment of non-priority claims

    A. 88,800

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    問題一覧

  • 1

    1. How much is the capital of A upon formation of the partnership on January 1, 2017?

    A. 50,000

  • 2

    2. How much is the capital of CC upon his admission by purchased interest on April 1, 2017?

    B. 15,000

  • 3

    3. How much cash will BB receive on April 1, 2017 upon the admission of CC by purchase of interest?

    A. 7,800

  • 4

    4. What will be the capital balance of BB upon DD's admission by investment on July 1, 2017?

    C. 25,000

  • 5

    5. What will be the capital balance of DD after the retirement of BB on October 1, 2017?

    A. 38,667

  • 6

    6. What will be the final cash distribution to the partners upon liquidation on December 31, 2017?

    A. AA, P46,400, CC, P19,600 and DD, P42,000

  • 7

    7. The admission of a new partner under the bonus method will result in a bonus to

    C. either the new partner or the old partners, but not both.

  • 8

    8. How much is AA's realized gross profit for 2017 assuming the collectibility of the note is not reasonably assured

    D. 1,551,000

  • 9

    9. How much is the net income for 2017 if the collectibility of the note is reasonably assured?

    A. 4,316,565

  • 10

    10. It is the one-off payment made by the franchisee to the franchisor to obtain the franchise right.

    A. Initial franchise fee

  • 11

    11. Determine the estimated pro-rata payment on the peso to stockholders in the event of Corporate liquidation.

    A. 0.75

  • 12

    13. The net income to be reported by Stevens for 2017 is:

    C. 232,140

  • 13

    14. The realization of income on installment sales transactions involves

    C. Deferring gross profit while recognizing operating or financial expenses in the period incurred

  • 14

    15. Calculate the estimated net amount available for the payment of non-priority claims

    A. 88,800