Full test for Big4 (Đề 1) - Kiểm toán Deloitte, KPMG, EY, PwC

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Full test for Big4 (Đề 1) - Kiểm toán Deloitte, KPMG, EY, PwC

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Start-up with Big4: Mid- term test 1
Full name: ………………………………………………………………………………………………………
Class: ……………………………………………………………………………………………………
Note: Mobile phone was not allowed during the test

VAS (Mark: 30) 1. Upon the finalization of construction work in progress under self-constructed method, abnormal expenses during the construction process shall be A. capitalized B. included in cogs in the period C. recognized as administration expenses D. recognized as financial expenses 2. For fully depreciated tangible assets, the Company shall A. record no additional depreciation B. continue recording depreciation C. consider the economic effeciency of the use of such asset D. A and C E. None of the above 3. The initial direct cost in financial lease is recognized as A. financial expenses B. general overheads C. administration expenses D. included in the cost of the lease 4. The historical cost of a finance lease is A. The total lease payments, including both principal and interest B. The VAT inclusive price that the lessor pay for such asset C. The VAT either inclusive or exclusive price that the lessor pay for such asset depending on what activities the lessee use the asset for D. Always the VAT exclusive price that the lessor pay for such asset The given information bellows for question 5 and 6 Sanjay Motors is a trading and servicing company and its fiscal year ends at 31 December 2015. The Company has total receivable outstanding at that day of $500,000. A receivable accountant gives a review of the receivables balancesand highlights two following problems. Th

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