AFAR
問題一覧
1
Formation, Operations, Dissolution, Liquidation
2
Lump-sum method, Installment method
3
It consists of two or more persons, Bind themselves to contribute money, property, or service to a common fund., Intention is to divide the profits.
4
Partnership Formation
5
Agreed value, Fair market value, Book value
6
Contributed Assets, Liabilities
7
True
8
True
9
False
10
Total Contributed Capital (TCC)
11
Total Agreed Capital (TAC)
12
Total agreed capital / capital interest ratio
13
NET INVESTMENT METHOD
14
BONUS METHOD
15
Net Investment Method, Bonus Method
16
Partnership agreement
17
Debit capital account of that partner
18
Fair market value
19
Bonus Method
20
Limited liability
21
A partnership is characterized by limited liability.
22
A partnership is created by mere agreements of the partners.
23
A general partner may be a secured creditor of the limited partnership.
24
Paid in capital, retained earnings, and dividends accounts.
25
Fair value at the date of contribution.
26
Advances made by the partnership to a partner.
27
Loans from partner
28
Not recorded in the partnership books
29
Admission of a new partner, Withdrawal, Retirement, or Death of a Partner, Incorporation of a partnership
30
Partnership Dissolution
31
Partnership Dissolution
32
Partnership Dissolution
33
False
34
It will just result to credit of capital of newly admitted partner with corresponding debit to capital of the selling partner.
35
The total capital of the partnership will not change despite the admission of a new partner.
36
Capital bonus coming from existing partners
37
Allocated to the old partners based on profit and loss ratio
38
When the retiring partner receives more than his capital balance and results in an increase in the capital balance of the remaining partners.
39
It refers to the change in the relation of the partners caused by any partner ceasing to be associated in the carrying on of the partnership.
40
It will just result to credit of capital of newly admitted partner with corresponding debit to capital of the selling partner.
41
A bonus may be paid to the retiring partner
42
The withdrawal of a partner from a partnership.
43
The existing partners' capital accounts should be reduced and the new partner's account increased.
44
Assuming that recorded assets are properly valued; the book value of the new partnership is equal to the book value of the previous partnership and the investment of the new partner.
45
True
46
False
47
Both are true
48
2 is not true
FAR Quizzers For Post Test And Term Examination
FAR Quizzers For Post Test And Term Examination
Mark Anthony Germono · 24問 · 1年前FAR Quizzers For Post Test And Term Examination
FAR Quizzers For Post Test And Term Examination
24問 • 1年前PART II: THEORY OF ACCOUNTS (FAR FINALS)
PART II: THEORY OF ACCOUNTS (FAR FINALS)
Mark Anthony Germono · 16問 · 1年前PART II: THEORY OF ACCOUNTS (FAR FINALS)
PART II: THEORY OF ACCOUNTS (FAR FINALS)
16問 • 1年前OBLIGATION
OBLIGATION
Mark Anthony Germono · 30問 · 1年前OBLIGATION
OBLIGATION
30問 • 1年前CONTRACTS
CONTRACTS
Mark Anthony Germono · 48問 · 1年前CONTRACTS
CONTRACTS
48問 • 1年前Doctrines and Principles - RRC
Doctrines and Principles - RRC
Mark Anthony Germono · 23問 · 1年前Doctrines and Principles - RRC
Doctrines and Principles - RRC
23問 • 1年前AFAR COMPRE
AFAR COMPRE
Mark Anthony Germono · 14問 · 1年前AFAR COMPRE
AFAR COMPRE
14問 • 1年前Taxation 1
Taxation 1
Mark Anthony Germono · 100問 · 2年前Taxation 1
Taxation 1
100問 • 2年前Taxation 2
Taxation 2
Mark Anthony Germono · 31問 · 2年前Taxation 2
Taxation 2
31問 • 2年前Business Taxation By Enrico D. Tabag
Business Taxation By Enrico D. Tabag
Mark Anthony Germono · 77問 · 2年前Business Taxation By Enrico D. Tabag
Business Taxation By Enrico D. Tabag
77問 • 2年前Business & Transfer Taxation by Rex B. Banggawan
Business & Transfer Taxation by Rex B. Banggawan
Mark Anthony Germono · 49問 · 2年前Business & Transfer Taxation by Rex B. Banggawan
Business & Transfer Taxation by Rex B. Banggawan
49問 • 2年前Chapter 1 - Business Tax
Chapter 1 - Business Tax
Mark Anthony Germono · 30問 · 2年前Chapter 1 - Business Tax
Chapter 1 - Business Tax
30問 • 2年前Chapter 2 - Business Tax
Chapter 2 - Business Tax
Mark Anthony Germono · 30問 · 2年前Chapter 2 - Business Tax
Chapter 2 - Business Tax
30問 • 2年前Other Percentage Tax
Other Percentage Tax
Mark Anthony Germono · 15問 · 2年前Other Percentage Tax
Other Percentage Tax
15問 • 2年前Chapter 1 - Multiple Choice Business Tax
Chapter 1 - Multiple Choice Business Tax
Mark Anthony Germono · 10問 · 2年前Chapter 1 - Multiple Choice Business Tax
Chapter 1 - Multiple Choice Business Tax
10問 • 2年前Management Advisory Services
Management Advisory Services
Mark Anthony Germono · 79問 · 2年前Management Advisory Services
Management Advisory Services
79問 • 2年前MAS Post Test 01
MAS Post Test 01
Mark Anthony Germono · 33問 · 2年前MAS Post Test 01
MAS Post Test 01
33問 • 2年前Auditing Theory Part 1
Auditing Theory Part 1
Mark Anthony Germono · 70問 · 2年前Auditing Theory Part 1
Auditing Theory Part 1
70問 • 2年前Auditing Thoery Part 2
Auditing Thoery Part 2
Mark Anthony Germono · 58問 · 2年前Auditing Thoery Part 2
Auditing Thoery Part 2
58問 • 2年前Auditing Theory - Handouts Based
Auditing Theory - Handouts Based
Mark Anthony Germono · 10問 · 2年前Auditing Theory - Handouts Based
Auditing Theory - Handouts Based
10問 • 2年前Auditing Theory - Post Test
Auditing Theory - Post Test
Mark Anthony Germono · 60問 · 2年前Auditing Theory - Post Test
Auditing Theory - Post Test
60問 • 2年前FAR 1
FAR 1
Mark Anthony Germono · 80問 · 2年前FAR 1
FAR 1
80問 • 2年前問題一覧
1
Formation, Operations, Dissolution, Liquidation
2
Lump-sum method, Installment method
3
It consists of two or more persons, Bind themselves to contribute money, property, or service to a common fund., Intention is to divide the profits.
4
Partnership Formation
5
Agreed value, Fair market value, Book value
6
Contributed Assets, Liabilities
7
True
8
True
9
False
10
Total Contributed Capital (TCC)
11
Total Agreed Capital (TAC)
12
Total agreed capital / capital interest ratio
13
NET INVESTMENT METHOD
14
BONUS METHOD
15
Net Investment Method, Bonus Method
16
Partnership agreement
17
Debit capital account of that partner
18
Fair market value
19
Bonus Method
20
Limited liability
21
A partnership is characterized by limited liability.
22
A partnership is created by mere agreements of the partners.
23
A general partner may be a secured creditor of the limited partnership.
24
Paid in capital, retained earnings, and dividends accounts.
25
Fair value at the date of contribution.
26
Advances made by the partnership to a partner.
27
Loans from partner
28
Not recorded in the partnership books
29
Admission of a new partner, Withdrawal, Retirement, or Death of a Partner, Incorporation of a partnership
30
Partnership Dissolution
31
Partnership Dissolution
32
Partnership Dissolution
33
False
34
It will just result to credit of capital of newly admitted partner with corresponding debit to capital of the selling partner.
35
The total capital of the partnership will not change despite the admission of a new partner.
36
Capital bonus coming from existing partners
37
Allocated to the old partners based on profit and loss ratio
38
When the retiring partner receives more than his capital balance and results in an increase in the capital balance of the remaining partners.
39
It refers to the change in the relation of the partners caused by any partner ceasing to be associated in the carrying on of the partnership.
40
It will just result to credit of capital of newly admitted partner with corresponding debit to capital of the selling partner.
41
A bonus may be paid to the retiring partner
42
The withdrawal of a partner from a partnership.
43
The existing partners' capital accounts should be reduced and the new partner's account increased.
44
Assuming that recorded assets are properly valued; the book value of the new partnership is equal to the book value of the previous partnership and the investment of the new partner.
45
True
46
False
47
Both are true
48
2 is not true