Finance: set 4
10 questions. Click an option: a correct answer turns green, a wrong one red, and an explanation appears.
"Registon invest" LLC bought shares of another company as a short-term investment and paid the broker's fee in cash from the till. Under the table in paragraph 223 of NAS No. 21, how is this amount recorded?
"Kattaqo'rg'on un" LLC carried government bonds bought as a short-term investment in account 5810 at their nominal value. At maturity the bonds were redeemed at nominal value and the money arrived in the settlement account. What journal entry is made?
The annual net revenue of "Chilonzor qandolat" LLC is 730 mln soums. Receivables were 50 mln soums at the beginning of the year and 70 mln soums at the end. What is the average collection period of receivables (average receivables / revenue × 365) in days?
According to the "time value of money" concept in finance, 1 000 000 soum today is worth more than 1 000 000 soum to be received a year from now. What is the main reason for this?
An investor spread spare money not over one company's shares but over the shares and bonds of several companies in different industries (diversification). What is the main purpose of this approach?
The par value of a "Marg'ilon atlas" JSC share is 10 000 soum, and its current exchange price is 16 000 soum. The company paid an annual dividend of 1 200 soum per share (hypothetical example). What is the dividend yield (annual dividend per share / current market price of the share)?
The balance sheet of the "Qo'qon qog'oz" wholesale firm shows: current assets 260 mln soum, current liabilities 190 mln soum, long-term liabilities 80 mln soum. What is net working capital (current assets − current liabilities)?
"Sirdaryo don" LLC owns 2 500 shares of another joint-stock company. The company announced a decision to pay a dividend of 800 soum per share; the money has not yet been received (hypothetical example). What is the dividend amount and the journal entry under NAS No. 21?
"Yangiyo'l savdo" LLC bought 40 bonds with a par value of 100 000 soum each for a total of 3 880 000 soum, with 6 months left until redemption (hypothetical amounts). Under its accounting policy, the difference between par value and purchase cost is spread evenly over the months. Under paragraph 241 of NAS No. 21, how is one month's share recorded?
The annual net profit of a joint-stock company was 90 mln soum, of which 36 mln soum was allocated to dividends (hypothetical example). What is the dividend payout ratio (dividends / net profit × 100%) and what does it mean?