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    Quiz Account Bab Penyata Kewangan Diterbitkan

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    Siti Nurfatehah
    The document discusses characteristics of the statement of cash flows: 1) It is NOT used for identifying a company's ability to pay dividends or settle debts. 2) It is used for planning future investing and financing activities. 3) It is NOT used for calculating a company's net worth.

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    Quiz Account Bab Penyata Kewangan Diterbitkan

    Uploaded by

    Siti Nurfatehah
    78 views7 pages
    The document discusses characteristics of the statement of cash flows: 1) It is NOT used for identifying a company's ability to pay dividends or settle debts. 2) It is used for planning future investing and financing activities. 3) It is NOT used for calculating a company's net worth.

    Original Title

    QUIZ ACCOUNT BAB PENYATA KEWANGAN DITERBITKAN

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    The document discusses characteristics of the statement of cash flows: 1) It is NOT used for identifying a company's ability to pay dividends or settle debts. 2) It is used for planning future investing and financing activities. 3) It is NOT used for calculating a company's net worth.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    78 views7 pages

    Quiz Account Bab Penyata Kewangan Diterbitkan

    Uploaded by

    Siti Nurfatehah
    The document discusses characteristics of the statement of cash flows: 1) It is NOT used for identifying a company's ability to pay dividends or settle debts. 2) It is used for planning future investing and financing activities. 3) It is NOT used for calculating a company's net worth.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 7

    QUIZ ACCOUNT BAB PENYATA KEWANGAN DITERBITKAN

    Penyata Alir Tunai TIDAK digunakan untuk / The statement of cash flow is NOT used
    for

    mengenalpasti kemampuan syarikat membayar dividen/ identifying the company's


    ability to pay a dividend.

    mengenalpasti kemampuan syarikat membayar hutang / identifying the company's


    ability to settle a debt.

    merancang aktiviti pelaburan dan pembiayaan masa hadapan / planning future


    investing and financing activities.

    mengira nilai bersih syarikat / calculating a company's net worth.

    Question 2
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    Question text
    Ciri-ciri yang meningkatkan kebergunaan maklumat penyata kewangan
    termasuk / Characteristics that enhance the usefulness of financial statement
    information includes:

    Kerelevanan dan Perwakilan Benar / Relevance and Faithful Representation.

    Kebolehbandingan dan Kebolehfahaman / Comparability and Understandability.

    Kerelevanan dan Pemasaan / Relevance and Timely.

    Kebolehfahaman dan Perwakilan Benar / Understandability and Faithful


    Representation.

    Question 3
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    Question text
    Ciri-ciri asas bagi menjadikan maklumat kewangan berguna adalah / Fundamental
    characteristics of useful financial information are

    Kebolehsahan dan Kebolehsefahaman /  Verifiability and Mutually.

    Kerelevanan dan Kebolehbandingan / Relevance and Comparability.

    Kerelevanan dan Perwakilan Benar / Relevance and Faithful Representation.

    Perwakilan Benar dan Kebolehbandingan / Faithful Representation and Comparability.

    Question 4
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    Question text
    Revenues are

    Select one:

    the cost of assets consumed during the period.

    present economic resources controlled by an entity as a result of past events.

    decreases in assets or increases in liabilities that result in decreases in equity, other


    than those relating to distribution to holders of equity claims.

    the gross increases in owner’s equity resulting from business activities.

    Question 5
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    Question text
    Indicate where the event purchased land for cash would appear, if at all, on the
    indirect statement of cash flows.
    Operating activities section.

    Does not represent a cash flow.

    Investing activities section.

    Financing activities section.

    Question 6
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    Question text
    The elements of financial statements that relate to the financial position are:

    Assets, Liability and Equity.

    Income and Expense.

    Assets, Liability, Income, and Expense.

    Income, Expense and Equity.

    Question 7
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    Question text
    Dalam Penyata Alir Tunai, aktiviti operasi termasuk / In the Statement of Cashflow,
    the operating activity includes

    jualan tunai / cash sales.


    pembelian pelaburan secara tunai / purchasing an investment for cash.

    jualan pelaburan secara tunai / selling an investment  for cash.

    terbitan syer untuk mendapatkan tunai / share issuance for cash.

    Question 8
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    Question text
    The statement of cash flows is NOT useful for____________.

    Planning future investing and financing activities

    Calculating the net worth of a company

    Determining a company’s ability to pay its debts

    Determining a company’s ability to pay dividends

    Question 9
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    Question text
    Jika kaedah tak langsung digunakan dalam penyediaan Penyata Alir Tunai,
    pembelian tanah secara tunai akan dilaporkan di dalam aktiviti / If an indirect
    method is used in preparing the statement of cash flow, land purchased for cash will be
    reported in 

    pelaburan / investing activity.


    operasi / operating activity.

    bukan tunai / non-cash activity.

    pembiayaan / financing activity.

    Question 10
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    Question text
    A conceptual framework for financial reporting is:

    A set regulation that governs financial reporting.

    A set of items that make up an entity’s financial statements

    A set of financial reporting standards.

    A set of principles that underpin financial reporting.

    Question 11
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    Question text
    On the statement of cash flows, the cash flows from operating activities section
    would include_______.

    Cash receipts from sales activities.

    Receipts from the sale of investment.

    Payments from the acquisition of the investments.


    Receipts from the issuance of capital stock.

    Question 12
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    Question text
    The enhancing qualitative characteristics of financial information includes:

    Comparability and understandability

    Relevance and faithful representation

    Understandability and faithful representation

    Relevance and timeliness

    Question 13
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    Question text
    The notes to financial statements include the following EXCEPT for:

    Select one:

    The profile of the board of directors.

    Significant accounting policies.

    The basis of preparation.

    Other relevant information.

    Question 14
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    Question text
    Which of the following does the Conceptual Framework identifies as the primary
    users of general purpose financial reports?

    Existing and potential investors, government agencies, and the general public.

    Existing and potential investors, lenders, and other creditors.

    Employees, investors, and trade union representatives.

    Lenders and other creditors and customers.

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