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MUH214U

MUHASEBE II

2. Ünite
Soru 1
Which of the qualification/s mentioned above is different from other assets?
Soru 2
Which of the following is not included in intangible assets?
Soru 3
Which of the item/s mentioned above is true for intangible assets?
Soru 4
Which of the following is defined as government grants given to the holder for invention in all fields of technology providing that the invention is new, involves an inventive step and is applicable to industry?
Soru 5
Which of the following is not true for rights?
Soru 6
BBB Co. paid 1,500,000 TL to acquire a patent on January 1, 2019. The useful life of the patent is 5 years. Which of the following is the amortization rate for this patent?
Soru 7
ORB Co. paid 2,500,000 TL to acquire a patent on January 1, 2018. The useful life of the patent is 10 years. Which of the following shows the amount of amortization expense as of 31. 12.2019?
Soru 8
Which of the following is granted by a governmental body permits a company to use public property in performing its services?
Soru 9
Which of the items mentioned above can be attributed to goodwill?
Soru 10
Which of the following account is used when the expenditure made for the rented estate to bring it to its intended use and also it increases the value of the estate?
Soru 11
Which of the following is not true about intangible assets?
Soru 12
Which of the following transactions is an example for intangible assets?
Soru 13
Which of the following is not amortized?
Soru 14
When a company develops its own intangible assets, how will it record it in the journal?
Soru 15
A company pays 3000 TL to acquire a patent. The useful life of the patent is 5 years. What is the annual amortization expense of it?
Soru 16
In the first year of the coal mine, a company digs out 20000 tons of coal.

Cost of mine: 40000 TL

Estimated total units of resource: 80000

Tons mined during the year: 20000

Residual Value: 0 TL

What is the depletion expense of the first year?

Soru 17
In the first year of the coal mine, a company digs out   2,500,000 tons of gold.  Cost of mine : 6,000,000 TL Estimated total units of resource : 30,000,000 tons Tons mined during year : 2,500,000 tons Residual value : 0 TL What is the depletion per unit for this company?
Soru 18
What is the term that  refers to a company’s good reputation and intangible assets of a business that is created from favorable attributes that relate to a company and are not attributable to any other specific asset?
Soru 19
What are the privileges granted by a government to use public property in performing services?
Soru 20
What is the term used to define an exclusive right granted by the government to publish, reproduce and sell a book, musical composition, film, other art works, computer programs, or intellectual property?