Sunday, November 20, 2011

[ vuZs.net ] MGT401 QUIZ# 2

Question # 1 of 20 ( Start time: 10:15:50 AM ) Total Marks: 1
Which of the following represents the Conversion Cost?
Select correct option:

Direct Material + Direct Labor
Direct Material + Indirect Material + FOH
Direct Material + FOH
Direct Material + Direct Labor + FOH







Question # 2 of 20 ( Start time: 10:16:18 AM ) Total Marks: 1
Which of the following schedule of the Company Ordinance 1984 is related to the classification of intangible assets?
Select correct option:

4th schedule
5th schedule
6th schedule
2nd schedule







Question # 3 of 20 ( Start time: 10:16:34 AM ) Total Marks: 1
Which institute issues the "Certificate of Incorporation" in Pakistan?
Select correct option:

SEC
SECI
SECP
SECB







Question # 4 of 20 ( Start time: 10:16:57 AM ) Total Marks: 1
A Private limited company can be formed at least by:
Select correct option:

2 members
3 members
1 member
07 members






Question # 5 of 20 ( Start time: 10:17:15 AM ) Total Marks: 1
What should be the treatment of research cost incurred by a business according to IAS-38?
Select correct option:

It should be recorded as a part of capital of the business
It should be recorded as non-current asset
It should be recorded as current asset
It should be recorded as expense for the period






Question # 6 of 20 ( Start time: 10:17:40 AM ) Total Marks: 1
According to IAS-38 the accounting treatment for research costs:
Select correct option:

All research costs should be written off at the time of incurring with regard to prudence concept.
Revenue nature expenditures are treated as expenses on the face of Income Statement whereas Capital expenditures are treated as Non-current Assets
All research costs should be capitalized at the time of incurring with regard to materiality concept.
No treatment is required under IAS-38







Question # 7 of 20 ( Start time: 10:18:09 AM ) Total Marks: 1
Which of the following is the application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use?
Select correct option:

Applied research
Development
Business research
Accounting






Question # 8 of 20 ( Start time: 10:18:48 AM ) Total Marks: 1
Which of the following is/are example(s) of development activities?
Select correct option:

The design of tools, jigs, moulds and dies involving new technology
The design, construction and testing of pre-production or pre-use prototypes and models
The design, construction and operation of a pilot plant
All of the given options






Question # 9 of 20 ( Start time: 10:19:22 AM ) Total Marks: 1
In which case, capitalization of borrowing cost should be suspended for a qualifying asset?
Select correct option:

When sustainable administrative or technical work is taking place
When active development is interrupted for an extended period
When there is a temporary delay in the process taking place
All of the given options





Question # 10 of 20 ( Start time: 10:19:47 AM ) Total Marks: 1
Which one of the following expenses should be included in prime cost?
Select correct option:

Repairs to factory plant
Office salaries
Factory insurance
Direct production wages





Question # 11 of 20 ( Start time: 10:20:07 AM ) Total Marks: 1
Cash or a cash equivalent asset, which is not restricted in its use, is called:
Select correct option:

Intangible Assets
Current Assets
Fixed Assets
Long Term Assets




Question # 12 of 20 ( Start time: 10:20:35 AM ) Total Marks: 1
If the holding company owns marginally less than 100% shares of the subsidiary company then the subsidiary type will be termed as:
Select correct option:

Partially Owned Subsidiary
Wholly Owned Subsidiary
Virtually Wholly Owned Subsidiary
Indirect Subsidiary





Question # 13 of 20 ( Start time: 10:20:57 AM ) Total Marks: 1
Which of the following is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm's length transaction?
Select correct option:

Depreciable Amount
Fair Value
Cost
Carrying Amount





Question # 14 of 20 ( Start time: 10:21:37 AM ) Total Marks: 1
Which one of the following is NOT the component of cost?
Select correct option:

Import duties
Installation costs
Cost of site preparation
Transportation outwards




Question # 15 of 20 ( Start time: 10:21:54 AM ) Total Marks: 1
How many methods are allowed for recognition of investment in associated business in accordance with "International Accounting Standards"?
Select correct option:

4
3
2
5





Question # 16 of 20 ( Start time: 10:22:12 AM ) Total Marks: 1
Which one of the following is NOT an example of Financial Risk?
Select correct option:

Market risk
Credit risk
Liquidity risk
Security risk





Question # 17 of 20 ( Start time: 10:22:37 AM ) Total Marks: 1
In which situation, company ABC and XYZ can be interconnected?
Select correct option:

If they are associate to each other
If one is subsidiary of other
If one is parent of the other
All of the given options






Question # 18 of 20 ( Start time: 10:22:48 AM ) Total Marks: 1
What is the meeting requirement for the directors of a Public Limited Company?
Select correct option:

At least once in each quarter
At least once in each month
At least once in each year
At least once in each week




Question # 19 of 20 ( Start time: 10:23:13 AM ) Total Marks: 1
Which one of the following is an example of Financial Asset?
Select correct option:

Inventories
Patent rights
Goodwill
Accounts receivable




Question # 20 of 20 ( Start time: 10:23:24 AM ) Total Marks: 1
In which year, local legislations of Pakistan permitted to make private limited company by a single person?
Select correct option:

2002
2001
2000
1999

























Attached

Regards,

Uthman Siddiq

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