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Đề ôn tập cuối kỳ Chuẩn mực báo cáo tài chính quốc tế | Trường Đại học Công nghiệp TP.HCM
Đề ôn tập cuối kỳ Chuẩn mực báo cáo tài chính quốc tế môn Chuẩn mực báo cáo tài chính quốc tế của Trường Đại học Công nghiệp Thành phố Hồ Chí Minh. Hi vọng tài liệu này sẽ giúp các bạn học tốt, ôn tập hiệu quả, đạt kết quả cao trong các bài thi, bài kiểm tra sắp tới. Mời các bạn cùng tham khảo chi tiết bài viết dưới đây nhé.
Môn: Chuẩn mực báo cáo tài chính quốc tế (CMBC) 10 tài liệu
Trường: Đại học Công nghiệp Thành phố Hồ Chí Minh 277 tài liệu
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Tác giả:
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ĐỀ ÔN TẬP CUỐI KỲ
CHƯƠNG 6:
BÀI 1:
Bài giải:
a,
- 1 January 2020:
Dr Invesment in Associate and Joint Venture: $80,000
Cr Machine: $25,000
Cr Cash: $55,000
- 31 Dec 2020:
Dr Share of profit or loss of associate and joint venture: $60,000 x 30% = $18,000 Cr Invesment in associate and joint venture : $18,000
- Asset revaluation surplus:
Dr Invesment in associate and joint venture: $50,000 x 30% = $15,000
Cr Share of OCI of associate and joint venture: $15,000
Dr Share of OCI of associate and joint venture: $15,000 Cr Asset revaluation surplus: $15,000
- 31 Dec 2021:
Dr Invesment in associate and joint venture: ($80,000 - $80,000 x 20%)x30% = $19,200
Cr Share of profit or loss of associate and joint venture: $19,200
- Dividend:
Dr Cash: $20,000 x 30% x 50% = $3,000
Dr Dividends receivable: $3,000
Cr Invesment in associate and joint venture: $20,000 x 30% = $6,000
- Asset revaluation surplus:
Dr Share of OCI of associate and joint venture: $20,000 x 30% = $6,000
Cr Invesment in associate and joint venture: $6,000
Dr Asset revaluation surplus: $6,000
Cr Share of OCI of associate and joint venture: $6,000
B, At 31 Dec 2021 the Invesment in associate and joint venture measures is $84,200
(= $80,000 - $18,000 + $15,000 + $19,200 - $6,000 - $6,000)
C,
Share capitial $100,000
Asset revaluation $ 30,000
General reserve $ 6,000
Retained earning $ 98,000 ( = $120,000 – 60,000 + (80,000 – 80,000 x 20%) – 20,000 –
6,000) Bài 2:
Bài giải:
a,
- 1 January 2020:
Dr Invesment in Associate and Joint Venture: $80,000
Cr Equipment: $22,000
Cr Cash: $58,000
- 31 Dec 2020:
Dr Share of profit or loss of associate and joint venture: $50,000 x 30% = $15,000 Cr Invesment in associate and joint venture : $18,000
- Asset revaluation surplus:
Dr Invesment in associate and joint venture: $40,000 x 30% = $12,000
Cr Share of OCI of associate and joint venture: $12,000
Dr Share of OCI of associate and joint venture: $12,000 Cr Asset revaluation surplus: $12,000
- 31 Dec 2021:
Dr Invesment in associate and joint venture: ($60,000 - $60,000 x 20%)x30% = $14,400 Cr Share of profit or loss of associate and joint venture: $14,400
- Dividend:
Dr Cash: $12,000 x 30% x 50% = $1,800
Dr Dividends receivable: $1,800
Cr Invesment in associate and joint venture: $12,000 x 30% = $3,600
B, At 31 Dec 2021 the Invesment in associate and joint venture measures is $87,800
(= $80,000 - $18,000 + $12,000 + $14,400 - $3,600 )
C,
Share capitial $100,000
Asset revaluation $ 60,000
General reserve $ 6,000
Retained earning $ 80,000 ( = $100,000 – 50,000 + (60,000 – 60,000 x 20%) – 12,000 –
6,000)
Bài 3:
Bài giải:
a,
- 1 January 2015:
Dr Invesment in Associate and Joint Venture: $66,000 Cr Cash: $66,000
- 31 Dec 2015:
Dr Invesment in associate and joint venture: ($60,000 - $60,000 x 20%) x 30% = $14,400 Cr Share of profit or loss of associate and joint venture: $14,400
- Dividend:
Dr Cash: $20,000 x 30% = $6,000
Cr Invesment in associate and joint venture: $6,000
- Asset revaluation surplus:
Dr Invesment in associate and joint venture: $30,000 x 30% = $9,000
Cr Share of OCI of associate and joint venture: $9,000
Dr Share of OCI of associate and joint venture: $9,000 Cr Asset revaluation surplus: $9,000
- 31 Dec 2016:
Dr Share of profit or loss of associate and joint venture: $50,000 x 30% = $15,000 Cr Invesment in associate and joint venture: $15,000 - Asset revaluation surplus:
Dr Share of OCI of associate and joint venture: $20,000 x 30% = $6,000
Cr Invesment in associate and joint venture: $30,000 x 30% = $6,000
Dr Asset revaluation surplus: $6,000
Cr Share of OCI of associate and joint venture:$6,000
B, At 31 Dec 2021 the Invesment in associate and joint venture measures is $62,400
(= $66,000 - $6,000 + $14,400 + $9,000 - $15,000 - $6,000)
C,
Share capitial $100,000
Asset revaluation $ 10,000
General reserve $ 3,000
Retained earning $ 95,000 ( = $120,000 - 50,000+ (60,000 – 60,000 x 20%) – 20,000 – 3,000)
CHƯƠNG 5:
Bài 1:
1,
Building $20,000
Depreciation year 2010 (($20,000 - $2,000)/ 10)/2 = $900
Depreciation year 2011 ($20,000 - $2,000)/ 10 = $1,800
Depreciation year 2012 ($20,000 - $2,000)/ 10 = $1,800
Depreciation year 2013 ($20,000 - $2,000)/ 10 = $1,800
Carrying amount $20,000 – $1,800 x 3 - $900 = $13,700
The manager reconsiders the residual value and changes it to $3,000
After reconsidering
Depreciation for the year ($13,700 - $3,000)/6.5 = $1,646
Dr Depreciation expense $1,646
Cr Accumulated Depreciation $1,646
2,
Building $300,000
Depreciation year 2020 ($300,000 - $2,000)/ 10 = $29,800
Depreciation year 2021 ($300,000 - $2,000)/ 10 = $29,800
Depreciation year 2022 ($300,000 - $2,000)/ 10 = $29,800
Depreciation year 2023 (($300,000 - $2,000)/ 10)/2 = $14,900
Carrying amount $300,000 – S29,800 x 3 - $14,900 = $195,700
The depreciation rates for similar buildings used in its industry and decided that the building should be depreciated 10 years
After reconsidering
Depreciation for the year ($195,700 - $2,000)/16.5 = $11,739
Dr Depreciation expense $11,739 Cr Accumulated Depreciation $11,739
Bài 2:
Bài giải:
Cost 100,000
Depreciation year 1 ( 100,000 – 0)/ 10 = 10,000
Depreciation year 2 10,000
Carrying amount 100,000 – 10,000 x 2 = 80,000
The management revises its estimate of useful life to a total of 6 years
After revising
Depreciation for the year (80,000 – 0)/ 4 = 20,000
Dr Depreciation expense 20,000 Cr Accumulated Depreciation 20,000 Bài 3:
Bài giải:
Building $20,000
Depreciation year 14 ($20,000 - $2,000)/ 10 = $1,800
Carrying amount $20,000 - $1,800 = $19,200
The managar reconsiders the residual value and change it into $3000
After Reconsidering
Depreciation for the year ($19,200 - $3,000)/ 9 = $1,800
Dr Depreciation expense $1,800 Cr Accumulated Depreciation $1,800
Bài 4:
Bài giải:
Cost 3,600,000
Depreciation year 2009 (3,600,000 – 0)/ 10 = 360,000
Depreciation year 2010 (3,600,000 – 0)/ 10 = 360,000
Depreciation year 2011 (3,600,000 – 0)/ 10 = 360,000
Carrying amount 3,600,000 – 360,000 x 3 = 2,520,000
The directors deceided the the remaining useful life of the machine at 1 January 2012 was three years
After revising
Depreciation for the year (2,520,000 – 0)/ 3 = 840,000
Dr Depreciation expense 840,000 Cr Accumulated Depreciation 840,000
Bài 5:
Bài giải:
Building $30,000
Depreciation year 10 ($30,000 - $3,000)/5 = $5,400
Depreciation year 11 $5,400
Depreciation year 12 $5,400
Carrying amount $30,000 - $5,400 x 3 = $13,800
The manager reconsider the residual value and change it into $5,000
After reconsidering
Depreciation for the year ( 13,800 – 5,000)/ 2 = 4,400
CHƯƠNG 4
- Có bankruptcy, lower, sale of inventory, discovery, disposal, settlement -> Adjusting events -> This event provides evidence of conditions that existed at the reporting date.
- Còn lại là -> non – adjusting -> This event provides evidence of conditions that existed after the reporting date.
CHƯƠNG 3: