Accountıng Iı Çıkmış Sorular, Online Deneme Sınavları, Çalışma, Dersler, Sınava Hazırlanma, vize, final

Soru 1:

Which part of the cash flow statement takes form according to the increase or decrease in long term liabilities and equity?

A) Operating Activities B) Investing Activities C) Financing Activities D) Managerial Activities E) Accounting Activities

Soru 2:

Which of the following liabilities are reported just in footnotes?

A) Contingent liabilities B) Accounts payable C) Notes payable D) Estimated liabilities E) Accruals

Soru 3:

Which of the following is the term that used when all bonds of an issue mature at the same time?

A) Term bonds B) Serial bonds C) Callable bonds D) Secured bonds E) Unsecured bonds

Soru 4:

Which of the following is the term used for the distribution of a corporation’s own shares to the shareholders as dividends?

A) Cumulative dividents B) Share dividends C) Common dividends D) Preferred dividends E) Cash dividends

Soru 5:

Which of the following is the term that used when the bonds mature over several dates?

A) Term bonds B) Serial bonds C) Callable bonds D) Secured bonds E) Unsecured bonds

Soru 6:

Which of the following is FALSE about direct method for reporting operating cash flows?

A) It shows each major class of gross cash receipts and gross cash payments. B) It shows all cash receipts and cash payments from operating activities. C) It adjusts accrual basis net profit or loss for the effects of non-cash transactions. D) It shows cash inflows and outflows more clearly. E) It is more comprehensible than indirect method.

Soru 7:

How can Return on Equity be calculated?

A) Return Equity=Net Income/Average shareholders' equity B) Return Equity=Average shareholders' equity/Net Income C) Return Equity=(Net Income-Preferred dividends)/Average shareholders' equity D) Return Equity=Net Income/Earnings Per Share E) Return Equity=(Total shareholders' equity-Preference equity)/Number of common shares outstanding

Soru 8:

Which of the following gives the right to buy instruments in investing in an option contract?

A) Start option B) Stop option C) Put option D) Call option E) Invest option

Soru 9:

What is the face amount minus any unamortized discount or plus any unamortized premium?

A) Face value B) Interest rate C) Book value D) Stated interest rate E) Bond interest expense

Soru 10:

Which of the following is the equation of retained earnings account’s credit balance?

A) Lifetime earnings + lifetime losses + lifetime dividends B) Lifetime earnings - lifetime losses + lifetime dividends C) Lifetime earnings + lifetime losses - lifetime dividends D) Lifetime earnings - lifetime losses - lifetime dividends E) Lifetime losses - lifetime earnings + lifetime dividends

Soru 11:

A company has already determined the total dividend of 200,000 TL. The preferred dividend for this case is also know as 40.000. What is the common share dividend?

A) 40.000 B) 80.000 C) 120.000 D) 160.000 E) 200.000

Soru 12:

Which of the following is privilege granted by a business or a government to sell product or service under specified conditions.

A) Goodwill B) Patent C) Copyright D) Trademark E) License

Soru 13:

What are the privileges granted by a government to use public property in performing services?

A) goodwill B) patents C) copyrights D) franchise E) licences

Soru 14:

Which of the following is not a component of comprehensive income

A) Unrealized gains or losses B) Foreign-currency translation adjustments C) Gains (losses) from post-retirement benefit plans D) Deferred gains (losses) derivatives E) Average shareholders’ equity

Soru 15:

I. They occur because of present transaction or event. II. They create a present obligation for future payment of cash or services. III.They are an unavoidable obligation. Which of the statement above are among the main characteristics of liabilities?

A) Only I B) I and II C) II and III D) I and III E) Only III

Soru 16:

When selling price of a bond is different from its face value, which of the following is correct?

A) It is called an unsecured bond. B) It is sold at par. C) It is sold either at premium or discount. D) It is called serial bonds. E) It is issued by governmental bodies.

Soru 17:

Which of the following is the sum of payments for inventory and payments for operating expenses.

A) Payments to suppliers B) Payments to employees C) Payments of interest and income taxes D) Payments for operating expenses E) Cash collection from customers

Soru 18:

Which of the following represents the amount of the owner’s equity on the corporation’s books for each common share?

A) Earnings Per Share B) Book value per share C) Return on Equity D) Preferred dividends E) Average shareholders' equity

Soru 19:

Which of the following terms is the amount that is received from issuing shares?

A) Retained earnings B) Issue price C) Paid-in capital D) Par value share E) Stated value share

Soru 20:

How many days are the account payable terms?

A) 15-30 days B) 30-60 days C) 30-90 days D) 30-120 days E) 30-180 days