Recap D4 - Staff 1
Authored by Phương Đỗ
Professional Development
Professional Development
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5 questions
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What are assertions for cost of fixed asset. Choose correct answer
1. Completeness; 2. Existence; 3. Valuation; 4. Right and obligation; 5. Present and disclosure; 6. Occurrence; 7. Measurement
A. 1,2,3
B. 1,2,3,4
C. 1,2,3,4,5
D. 3,4,5,6,7
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What are assertions for depreciation expense of fixed asset. Choose correct answer
1. Completeness; 2. Existence; 3. Valuation; 4. Right and obligation; 5. Present and disclosure; 6. Occurrence; 7. Measurement
A. 1,2,3
B. 1,2,3,4
C. 1,2,3,4,5
D. 3,4,5,6,7
3.
MULTIPLE CHOICE QUESTION
20 sec • 1 pt
Archive is due ….. after the date of our auditor’s report
A. 14 days
B. 15 days
C. 16 days
D. 17 days
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What are PSP task for PP&E in accordance with EY GAM?
1. Agreement of subledgers with general ledger
2. Additions and disposals
3. Depreciation, depletion and amortization
4. Impairments of property, plant and equipment
A. 1,2,3
B. 1,2
C. 1,2,3,4
D. 2,3,4
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What measurement model(s) is/are applied for fixed assets after recognition in accordance with VAS 03? Select all correct answer.
A. Cost model
B. Revaluation model
C. Impairment model
D. All are correct
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