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高锰酸钾滴定法测定钙片中钙的含量第38卷第4期辽宁化工Vo.l38,No.4 2009年4月L iaoning Chem ical Industry Apr i,l2009高锰酸钾滴定法测定钙片中钙的含量陈妙兰(广东省江门市质量技量监督检测所,广东江门529000)摘要:为了准确测定钙片中钙的含量,建立了高锰酸钾容量滴定法测定钙片中钙含量的方法。
实验样品经湿法消化后,在酸性溶液中,钙与草酸生成草酸钙沉淀。
沉淀洗涤后,加入硫酸溶解,将草酸游离出来,在70~80e条件下,用高锰酸钾标准溶液滴定与钙等当量结合的钙含量。
测定结果的回收率(R)在98.40%~109.74%。
用高锰酸钾滴定法测定钙片中的钙含量,简单、快捷、准确、干扰小。
关键词:高锰酸钾滴定法;测定;钙含量中图分类号:O655.2文献标识码:A文章编号:1004 0935(2009)04028603钙是人体健康不可缺少的重要元素。
钙不仅是构成人体骨骼和牙齿的主要成分,而且在神经冲动的传递、血液凝固、细胞粘着、酶促反应的激活等一系列的生理过程中,发挥极其重要的作用[1]。
根据1992年全国营养调查结果,全国平均每标准每日摄入钙405mg,仅达到RDA的50%左右(我国成人钙的RDA值为800mg),全国尤其是儿童青少年和老年人缺钙比例很高[2]。
为了补充钙,补钙类保健食品及补钙制品在国内外发展很快。
因此,钙是保健食品、钙制品及乳品中常规营养分析必须检测的质量指标,其中钙片也是如此,而准确提供钙片中钙的含量,也是衡量钙片制品质量的主要依据。
食品中钙含量的测定通常采用火焰原子吸收光谱法或EDTA滴定法测定[3-5]。
火焰原子吸收光谱法适宜测定钙含量较低(以mg/kg计)的含钙食品。
该法虽干扰小,速度快,效果好,但因仪器昂贵、操作技术难掌握,普通实验室难以普及应用。
对于含量较高的(以g/100g计)食品,国家标准GB/T5009.92-2003第二方法为EDTA容量滴定法,该法虽操作简单,但存在着干扰现象严重、终点变化不明显、指示剂水溶液不稳定(固体指示剂用量不易掌握)且易封闭等问题,使得测定结果的准确度不高[6];并且,使用剧毒的KCN 易导致环境污染。
verviewWell-suited for low traffic areas, this unit is similar to the 0210 but reduced capacity to dispense 200 C-fold or 275 multi-fold paper towels without adjustment or adapters and is fitted with tumbler lock and heavy-duty stainless steel piano hinge.American Specialties, I nc. | 441 Saw Mill River Road, Yonkers, NY 10701 | (914) 476-9000 | Model:#0215Issued:11/1/2021Revised:3/10/2023Page:1 of 2Revision :R1uStainability /lEEDPaper Towel Dispenser - Petite (Multi - C-Fold) -Surface MountedToilet Accessories CSI:10 28 13MR 6 (1)EQ 4.1 (1)EQ 4.2 (1)EQ 4.4 (1)661_1O peratiOn & M aintenancet echnical i nfOrMatiOn / p rOduct p rOpertiesi nstallatiOnW arrantySurface mount unit on wall or partition using five #10 self-threading screws (by others) through concealed mounting holes provided. Four mounting holes through back are keyhole slots for ease in hanging unit on pre-installed screws. Center top mounting hole is horizontal slot for ease of adjustment and vandal resistant locking. For compliance with 2010 ADA Accessibility Standars install unit so that centerline of towel dispenser slot is 48" [1219] maximum above finished floor (AFF).Manufacturer reserves the right to make changes to the design, dimensions or functionality of the product without formal notice.Towels are self-feeding as withdrawn by hand until supply is depleted. Unit may be reloaded with a partial load in-place and will continue to feed properly. Low level of towel supply is indicated from 35% capacity to empty. Unit is a reduced-size model and has less capacity than larger models, therefore it is recommended to use this unit in space-restricted or low traffic areas. Locking door prevents unauthorized access or removal.One (1) Y ear from date of InvoiceAmerican Specialties, I nc. | 441 Saw Mill River Road, Yonkers, NY 10701 | (914) 476-9000 | Model:CSI:#021510 28 13Toilet Accessories Issued:11/1/2021Revised:3/10/2023Page:Revision :Type 304 Stainless Steel - Matte Black Powder Coated Concealed multi-staked hinge - 3/16" Dia. [Ø5]200 C-fold or 275 multi-fold paper towelsPropertyValueDimensions Construction 11" [279] W x 8" [203] H x 4" [102] DManual - Pull T ype Surface MountedN/A2 of 2R1Power Operation Mounting Capacity。
GUÍA DEL USUARIOCalibrador de Corriente / VoltajeModelo PRC15IntroducciónGracias por seleccionar el Modelo PRC15 de Extech. Este instrumento se embarca completamente probado y calibrado y con uso apropiado le proveerá muchos años de servicio confiable. Por favor visite el sitio web de Extech Instruments () para descargar la versión más reciente de esta Guía del Usuario. Extech Instruments es una compañía certificada ISO-9001. SeguridadSeñales internacionales de seguridadEsta señal adyacente a otra señal o terminal, indica que el usuario debe referirse al manualpara mayor información.Esta señal, adyacente a una terminal, indica que, bajo uso normal, pueden existir voltajespeligrososDoble aislanteNotas de seguridad∙No exceda la escala de entrada máxima permisible.∙Apague la unidad cuando el dispositivo no esté en uso.∙Quite las baterías del dispositivo si lo va a guardar más de 60 días.∙Nunca deseche las baterías en el fuego. Las baterías pueden explotar o derramar.∙Nunca mezcle tipos distintos de baterías. Siempre instale baterías nuevas del mismo tipo. Precauciones∙El uso inapropiado de este medidor puede causar daños, choque, lesiones o la muerte. Lea y comprenda este manual del usuario antes de operar este medidor.∙Quite siempre los cables de prueba antes del reemplazar la batería.∙Inspeccione la condición de los cables de prueba y el medidor mismo por daños antes de su operación. Repare o reemplace cualquier daño antes de usar.∙Si el equipo es usado en una manera no especificada por el fabricante, la protección suministrada por el equipo puede ser afectada.Descripción del medidor1. Enchufe de entrada adaptador CA2. Pantallayencendido3. Apagado4. Botones de flechas de ajuste de la fuente de salidaSET5. Botón6. Botón UNIT (mA ó %)7. Botón MODO I/O8. MEM (botón memoria STEP "paso")Retroiluminación/CERO9. Botón10. Enchufes de entrada de cables de prueba Disposición de pantalla1. Icono modo FUENTE2. Icono de estado función CERO3. Icono modo MEDICIÓN4. Icono de estado de apagado automático5. Icono de estado de la batería6. Valor modo de medición7. Icono unidades modo de medición8. Ubicación en memoria del registrador de datos9. Valor modo fuente10. Icono unidades modo FuenteTeclado Descripciones y operaciónBOTÓN DE ENCENDIDO Y FUNCIÓN DE APAGADO AUTOMÁTICO1. Use el botón POWER para encender y apagar la unidad, Cuando enciende la unidad, seejecuta una prueba autónoma corta y luego se estabilizará la pantalla.2. Cuando el símbolo de batería parpadea en la pantalla, reemplace la batería tan pronto seapráctico. La batería débil puede causar lecturas imprecisas y operación errática delmedidor.3. Este instrumento está equipado con apagado automático para apagar el medidor despuésde 10 minutos de inactividad. Para desactivar esta función; presione y sostenga el botón(POWER) de encendido hasta que se apague el icono “ATP”.Botón UNITPresione el botón UNIT en la función corriente para seleccionar las unidades mA o % o V o mV en la función voltaje. En el modo MEDICIÓN el voltaje es de escala automática.Botón I/OPresione momentáneamente el botón I/O para seleccionar ya sea la fuente (SOURCE) o medición (MEASURE) (entrada).Botón MODOEn modo MEDICIÓN, presione y sostenga el botón MODE (I/O) durante 1 segundo paraseleccionar la función corriente (mA/%) o voltaje (mV/V). Suelte el botón cuando aparezca la función deseada.BOTÓN (Retroiluminación)Presione el botón retroiluminación para encender o apagar la retroiluminación.CERO () botónEn el modo MEDICIÓN o GENERACIÓN, presione y sostenga el ZERO () botón durante 1 segundo para ajustar el medidor a cero.►◄▼ y ▲BotonesLos botones de flecha se usan para ajustar el valor de salida en modo fuente (SOURCE).1. Seleccione el modo fuente (SOURCE)2. Presione el botón ► o ◄ para seleccionar un digito para ajuste. El cursor subrayadodestella identifica el digito seleccionado.3. Presione el botón ▼ o ▲ para ajustar el valor del digito. Presione y sostenga el botón ▼ o▲ para ajustar rápidamente el valor.Botón SETEl botón SET se usa para pasar entre los 5 valores de salida guardados.1. Seleccione el modo fuente (SOURCE)2. Presione el botón SET y el valor guardado en el sitio 01 de la memoria se tomará comofuente. En la pantalla aparece "MEM.01”3. Cada vez que presione el botón SET pasa por los 5 sitios de memoria.4. Puede usar los botones de flecha para ajustar el valor en cada sitio de memoria.BOTÓN STEP/MEMEl botón "paso" STEP/MEM se usa para pasar automáticamente por los 5 valores de salidaguardados. El medidor se puede ajustar para un ciclo único de los valores guardados o para unciclo continuo.1. Seleccione el modo fuente (SOURCE)2. Presione y SOSTENGA el botón STEP/MEM. En pantalla aparecerá de manera alterna"STEPSS" (ciclo único) "STEPSC" (ciclo continuo). Suelte el botón al ver el modo deseado.3. En modo de ciclo único el medidor producirá (Fuente) la corriente o el voltaje indicado enMEM01 durante 5 segundos. Enseguida el medidor avanzará a MEM02 durante 5segundos. Esto continuará hasta MEM05 y luego regresará pos los sitios de memoria. Elciclo terminará al llegar a MEM01.4. En modo continuo el ciclo continuará hasta que sea detenido a mano.5. Presione momentáneamente el botón MEM para detener el ciclo. En pantalla aparecerábrevemente el indicador “END”.GUARDAR VALORES EN LA MEMORIALos valores predeterminados guardados en los sitios de memoria son:mA % mV V MemoriaLocalizaciónM1 4.00mA 0.0% 0mV 001V M2 8.00mA 25% 500mV 5V1001V M3 12.00mA 50% 1000mV1501V M4 16.00mA 75% 1500mVM5 20.00mA 100% 2000mV 20VPara cambiar los valores en memoria:1. Seleccione el modo fuente (SOURCE)2. Presione el botón SET para seleccionar en la memoria el sitio a cambiar.3. Presione los botones de flecha para ajustar el valor nuevo4. Presione momentáneamente el botón MEM para guardar el valor. El icono del sito enmemoria destella mientras se evalúa el valor.Modos de operaciónModo de operación (entrada) MEDIREn este modo, la unidad medirá hasta 50mADC o 20VCD.1. Encienda el medidor.2. En pantalla aparecerá "MEASURE".3. Presione y sostenga el botón MODE durante 1 segundo para seleccionar mA ó % ó mV4. Conecte el cable de calibración al medidor.5. Conecte el cable de calibración al dispositivo o circuito a prueba.6. Lea la medida en la pantalla LCD.Modo de Operación SOURCE (Fuente)En este modo la unidad puede suministrar corriente hasta 24mACD a 1000 ohmios o voltaje hasta 20.00V La corriente o voltaje se puede suministrar manualmente o en pasos desde la memoria como se explicó previamente.1. Encienda el medidor2. En pantalla aparecerá "MEASURE".3. Presione y sostenga el botón MODE durante 1 segundo para seleccionar mA ó % ó mV4. presione momentáneamente el botón “I/O” para seleccionar fuente (SOURCE).5. Presione el botón UNIT para seleccionar %/ mA o mV / V.6. Conecte el cable de calibración al medidor7. Conecte el cable de calibración al dispositivo o circuito a prueba8. Use los botones de flecha para ajustar el valor de salida deseado en el indicador inferior.El indicador superior indica el valor real de la corriente o voltaje que se suministra. Si lapantalla superior no es igual al valor establecido, ya sea las baterías necesitan serreemplazadas de la impedancia de carga está fuera del rango especificado.Soporte inclinado / ColgadorEl soporte trasero proporciona dos métodos para comodidad en la visualización.1. Tire de la parte inferior del soporte hacia fuera para colocar la unidad sobre una superficieplana para su visualización.2. Tire hacia fuera de las partes inferior y superior del soporte, y luego gire el soporte paracolgar la unidad.Reemplazo de la bateríaCuando el icono de la batería aparece en la pantalla, debe reemplazar las seis pilas AA.El compartimiento de la batería se localiza en la parte posterior del medidor.1. Abra el soporte inclinado, afloje el tornillo cabeza Philips y quite la tapa de la batería.2. Quite y reemplace las baterías, observando la polaridad.3. Reemplace y asegure la tapa de la batería.Usted, como usuario final, está legalmente obligado (Reglamento de baterías) aregresar todas las baterías usadas; ¡el desecho en el desperdicio o basura de lacasa está prohibido! Usted puede entregar sus baterías en los centros de recolecciónde su comunidad o donde sea que se venden las baterías.Desecho: Cumpla las estipulaciones legales vigentes respecto al desecho del dispositivoal final de su vida útil.Recordatorios de seguridad de baterías∙Por favor deseche las baterías responsablemente; siempre observe las normas locales, estatales y federales referentes al desecho de baterías.∙Nunca deseche las baterías en el fuego. Las baterías pueden explotar o derramar.∙Nunca mezcle diferentes tipos de baterías o nuevas y usadas. Siempre instale baterías nuevas del mismo tipo.EspecificacionesEspecificaciones generalesPantallaLCD matriz de puntos Carga Máxima1000 ohmios @ 24mA Tensión del medidor6 baterías AA o adaptador CA Apagado automático El medidor automáticamente se apaga después de 10 minutos deinactividadCapacidad de suministro de corriente 24mACD a 1000 ohmiosImpedancia voltaje de entrada 10k ohmios mínimoTemperatura de operación 5ºC a 40ºC (41ºF a 104ºF)Temperatura de almacenamiento -20o C a 60o C (-4o F a 140o F)Humedad de operación 80% máx. hasta 31°C (87°F) con disminución linear hasta 50% a40°C (104°F)Humedad de almacenamiento < 80%Altitud de operación 2000 metros (7000ft.) máximaDimensiones 159 x 80 x 44mm (6.3 x 3.2 x 1.7")Peso 234 g (8.3 oz.) no bateríasEspecificaciones de escalaModo Función Escala (resolución) Precisión (% de la lectura) Corriente 0 a 50mA (0.01mA) Porcentaje(%)-25 a 230%0.1%) 0 a 1999mV (1mV) MediciónCD Voltaje(escalaautomática)2 a 20V (0.01v) Corriente 0 a 24mA (0.01mA) Porcentaje(%)-25 a 125%0.1%) 0 a 2000mV (1mV)Suministro(fuente) CD Voltaje 0 a 20V (0.01v)± (0.01% + 1 dígito)Copyright © 2013 Extech Instruments Corporación (una empresa FLIR)Reservados todos los derechos, incluyendo el derecho de reproducción total o parcial en cualquier medio.ISO-9001 certified。
CHAPTER 2CONCEPTUAL FRAMEWORK UNDERLYINGFINANCIAL ACCOUNTINGCHAPTER LEARNING OBJECTIVES1. Describe the usefulness of a conceptual framework.2. Describe efforts to construct a conceptual framework.3. Understand the objective of financial reporting.4. Identify the qualitative characteristics of accounting information.5. Define the basic elements of financial statements.6. Describe the basic assumptions of accounting.7. Explain the application of the basic principles of accounting.8. Describe the impact that constraints have on reporting accounting information.Test Bank for Intermediate Accounting: IFRS Edition2 - 2TRUE-FALSE—Conceptual1. The conceptual framework for accounting has been discovered through empirical research.2. A conceptual framework is a coherent system of interrelated objectives and fundamentalsthat can lead to consistent standards.3. The International Accounting Standards Board (IASB) uses a conceptual framework basedon individual concepts developed by each member of the standard-setting body.4. A soundly developed conceptual framework enables the International Accounting StandardsBoard (IASB) to issue more useful and consistent pronouncements over time.5. A soundly developed conceptual framework enables the International Accounting StandardsBoard (IASB) to quickly solve new and emerging practical problems by referencing basic theory.6. The IASB has issued a conceptual framework that is broadly consistent with that of theUnited States.7. The International Accounting Standards Board’s (IASB’s) Conceptual Framework includessupplementary information.8. The International Accounting Standards Board’s (IASB’s) Conceptual Framework includesthe elements of financial statements.9. The 2nd level of the IASB’s conceptual framework provides the qualitative characteristicsthat make accounting information useful and the elements of financial statements.10. One of the challenges in developing a common conceptual framework will be to agree onhow the framework should be organized since the FASB and IASB conceptual frameworks are organized in very different ways.11. The first level of the conceptual framework identifies the recognition and measurementconcepts used in establishing accounting standards.12. Decision usefulness is the underlying theme of the conceptual framework.13. Users of financial statements are assumed to have no knowledge of business and financialaccounting matters by financial statement preparers.14. The foundation of the International Accounting Standards Board’s (IASB’s) ConceptualFramework is found on the third level of the Framework and includes assumptions, principles, and constraints.15. An implicit assumption of the International Accounting Standards Board’s (IASB’s)Conceptual Framework is that users need to be experts in business and financial accounting matters to understand the information contained in financial statements.16. Relevance and reliability are the two primary qualities that make accounting informationuseful for decision making.Conceptual Framework Underlying Financial Accounting 2 - 3 17. The idea of consistency does not mean that companies cannot switch from one accountingmethod to another.18. Timeliness and neutrality are two ingredients of relevance.19. Verifiability and predictive value are two ingredients of reliability.20. The second level of the International Accounting Standards Board’s (IASB’s) ConceptualFramework serves as a bridge between the “why” of accounting and the “how” of accounting.21. In the International Accounting Standards Board’s (IASB’s) Conceptual Framew ork,qualitative characteristics are considered either relevant or prudent.22. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework,qualitative characteristics distinguish better information from inferior information for decision-making purposes.23. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework, anenhancing qualitative characteristic is predictive value.24. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework,aningredient of a fundamental qualitative characteristic is understandability.25. To be a faithful representation as described by the International Accounting StandardsBoard’s (IASB’s) Conceptual Framework, information must be confirmatory.26. An enhancing quality as described by the International Accounting Standards Board’s(IASB’s) Conceptual Framework is comparability.27. Moon, Inc. applies different accounting treatments to similar events from period to period.Moon, Inc. is violating verifiability as described by the International Accounting Standards Board’s (IASB’s) Conceptual Framework.28. The International Accounting Standards Board’s (IASB) definition of retained earnings is“the residual interest in the assets of the entity after deducting all its liabilities.”29. The historical cost principle would be of limited usefulness if not for the going concernassumption.30. The economic entity assumption means that economic activity can be identified with aparticular legal entity.31. Materiality is one of the basic assumptions of accounting used by the InternationalAccounting Standards Board (IASB).32. Periodicity is one of the basic assumptions of accounting used by the InternationalAccounting Standards Board (IASB).33. Timeliness is one of the basic assumptions of accounting used by the InternationalAccounting Standards Board (IASB).Test Bank for Intermediate Accounting: IFRS Edition2 - 434. The periodicity basic assumptions of accounting (used by the International AccountingStandards Board) makes depreciation and amortization policies justifiable and appropriate.35. The IASB conceptual framework specifically identifies accrual basis accounting as one of itsfundamental assumptions.36. One of two assumptions made by the IASB conceptual framework is that the reporting entityis a going concern.37. The expense recognition principle states that debits must equal credits in each transaction.38. Revenues are realizable when assets received or held are readily convertible into cash orclaims to cash.39. Supplementary information may include details or amounts that present a differentperspective from that adopted in the financial statements.40. Companies consider only quantitative factors in determining whether an item is material.41. The International Accounting Standards Board has given companies the option of using fairvalue to report financial liabilities.42. Under International Financial Reporting Standards (IFRS) product costs are charged off inthe immediate period and period costs may be carried into future periods.43. Under International Financial Reporting Standards (IFRS) notes to the financial statementsmust qualify as an element.44. Under International Financial Reporting Standards (IFRS) supplementary information maybe information that is high in relevance but low in reliability.45. The cost-benefit constraint included in the International Accounting Standards Board’sconceptual framework states that financial information should be free from cost to users of the information.46. Th e International Accounting Standards Board’s (IASB) rule for materiality is any item under5% of net income is considered immaterial.47. The International Accounting Standards Board’s (IASB) conceptual framework includes theconcept of prudence or conservatism which means when in doubt, choose the solution that will be least likely to overstate assets or income and/or understate liabilities or expenses.48. Under International Financial Reporting Standards (IFRS) companies must consider bothquantitative and qualitative factors in determining whether an item is material.49. Under International Financial Reporting Standards (IFRS) companies need not reportimmaterial items within the body of the financial statements, but must disclose them in the notes or supplementary information that accompany the financial statements.50. The conceptual framework underlying U.S. GAAP is similar to that underlying IFRS.Conceptual Framework Underlying Financial Accounting 2 - 5MULTIPLE CHOICE—Conceptual51. A soundly developed conceptual framework of concepts and objectives shoulda. increase financial statement users' understanding of and confidence in financialreporting.b. enhance comparability among companies' financial statements.c. allow new and emerging practical problems to be more quickly solved.d. all of these.52. Which of the following (a-c) are not true concerning a conceptual framework in account-ing?a. It should be a basis for standard-setting.b. It should allow practical problems to be solved more quickly by reference to it.c. It should be based on fundamental truths that are derived from the laws of nature.d. All of the above (a-c) are true.53. What is a purpose of having a conceptual framework?a. To enable the profession to more quickly solve emerging practical problems.b. To provide a foundation from which to build more useful standards.c. Neither a nor b.d. Both a and b.S54. Which of the following is not a benefit associated with the FASB Conceptual Framework Project?a. A conceptual framework should increase financial statement users' understanding ofand confidence in financial reporting.b. Practical problems should be more quickly solvable by reference to an existingconceptual framework.c. A coherent set of accounting standards and rules should result.d. Business entities will need far less assistance from accountants because the financialreporting process will be quite easy to apply.Test Bank for Intermediate Accounting: IFRS Edition2 - 655. A soundly developed conceptual framework enables the International AccountingStandards Board (IASB) toI. Issue more useful and consistent pronouncements over time.II. More quickly solve new and emerging practical problems by referencing basic theory.a. I only.b. II only.c. Both I and II.d. Neither I nor II.56. In the conceptual framework for financial reporting, what provides "the why"--the goalsand purposes of accounting?a. Measurement and recognition concepts such as assumptions, principles, andconstraintsb. Qualitative characteristics of accounting informationc. Elements of financial statementsd. Objective of financial reporting57. The underlying theme of the conceptual framework isa. decision usefulness.b. understandability.c. reliability.d. comparability.58. What is the objective of financial reporting as indicated in the conceptual framework?a. provide information that is useful to those making investing and credit decisions.b. provide information that is useful to management.c. provide information about those investing in the entity.d. All of the above.59. The International Accounting Standards Board’s (IASB’s) Conceptual Framework includesall of the following except:a. Objective of financial reporting.b. Supplementary informationc. Elements of financial statements.d. Qualitative characteristics of accounting information.60. The second level in the International Accounting Standards Board’s (IASB’s) ConceptualFrameworka. Identifies the objective of financial reporting.b. Identifies recognition, measurement, and disclosure concepts used in establishing andapplying accounting standards.c. Provides the elements of financial statements.d. Includes assumptions, principles, and constraints.Conceptual Framework Underlying Financial Accounting 2 - 7 61. The objective of financial reporting in the Internatio nal Accounting Standards Board’s(IASB’s) Conceptual Frameworka. Is the foundation for the Framework.b. Includes the qualitative characteristics that make accounting information useful.c. Is found on the third level of the Framework.d. All of the choices are correct regarding the objective of financial reporting.62. An implicit assumption of the International Accounting Standards Board’s (IASB’s)Conceptual Framework is thata. Information must be decision-useful to all potential users of financial reporting.b. General-purpose financial reporting is the primary source of information for users offinancial reporting.c. Users need reasonable knowledge of business and financial accounting matters tounderstand the information contained in financial statements.d. All of the choices are correct.63. The overriding criterion by which accounting information can be judged is that ofa. usefulness for decision making.b. freedom from bias.c. timeliness.d. comparability.64. Which of the following is a fundamental quality of useful accounting information?a. Comparability.b. Relevance.c. Consistency.d. Materiality.65. Which of the following is a fundamental quality of useful accounting information?a. Conservatism.b. Comparability.c. Faithful representation.d. Consistency.66. What is meant by comparability when discussing financial accounting information?a. Information has predictive or feedback value.b. Information is reasonably free from error.c. Information that is measured and reported in a similar fashion across companies.d. Information is timely.67. What is meant by consistency when discussing financial accounting information?a. Information that is measured and reported in a similar fashion across points in time.b. Information is timely.c. Information is measured similarly across the industry.d. Information is verifiable.Test Bank for Intermediate Accounting: IFRS Edition2 - 868. Which of the following is an ingredient of relevance?a. Completeness.b. Representational faithfulness.c. Neutrality.d. Predictive value.69. Which of the following is an ingredient of faithful representation?a. Predictive value.b. Timeliness.c. Neutrality.d. Feedback value.70. Changing the method of inventory valuation should be reported in the financial statementsunder what qualitative characteristic of accounting information?a. Understandability.b. Verifiability.c. Timeliness.d. Comparability.71. Company A issuing its annual financial reports within one month of the end of the year isan example of which enhancing quality of accounting information?a. Neutrality.b. Timeliness.c. Predictive value.d. Representational faithfulness.72. What is the quality of information that enables users to better forecast future operations?a. Reliability.b. Materiality.c. Comparability.d. Relevance.73. Which of the following ingredients of fundamental qualities is part of faithful representation?a. Neutrality.b. Productive value.c. Confirmatory value.d. Timeliness.74. Decision makers vary widely in the types of decisions they make, the methods of decisionmaking they employ, the information they already possess or can obtain from other sources, and their ability to process information. Consequently, for information to be useful there must be a linkage between these users and the decisions they make. This link isa. relevance.b. reliability.c. understandability.d. materiality.Conceptual Framework Underlying Financial Accounting 2 - 9 75. The two fundamental qualities that make accounting information useful for decisionmaking area. comparability and consistency.b. materiality and timeliness.c. relevance and faithful representation.d. reliability and comparability.76. Accounting information is considered to be relevant when ita. can be depended on to represent the economic conditions and events that it isintended to represent.b. is capable of making a difference in a decision.c. is understandable by reasonably informed users of accounting information.d. is verifiable and neutral.77. The quality of information that gives assurance that it is reasonably free of error and biasa. relevance.b. faithful representation.c. verifiability.d. neutrality.78. Financial information does not demonstrate consistency whena. firms in the same industry use different accounting methods to account for the sametype of transaction.b. a company changes its estimate of the salvage value of a fixed asset.c. a company fails to adjust its financial statements for changes in the value of themeasuring unit.d. none of these.79. When information about two different enterprises has been prepared and presented in asimilar manner, the information exhibits the characteristic ofa. relevance.b. reliability.c. consistency.d. none of these.80. The second level of the International Accounting Standards Board’s (IASB’s) ConceptualFrameworka. provides conceptual building blocks that explain the qualitative characteristics ofaccounting information.b. defines the elements of financial statements.c. serves as a bridge between the “why” of accounting and the “how” of accounting.d. all of the choices are correct.81. In the Intern ational Accounting Standards Board’s (IASB’s) Conceptual Framework,qualitative characteristicsa. Are considered either fundamental or enhancing.b. Contribute to the decision-usefulness of financial reporting information.c. Distinguish better information from inferior information for decision-making purposes.d. All of the choices are correct.Test Bank for Intermediate Accounting: IFRS Edition2 - 1082. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework, anenhancing qualitative characteristic isa. Predictive value.b. Free from error.c. Timeliness.d. Confirmatory value.83. In the International Accounting Standards Board’s (IASB’s) Conceptual Framework, aningredient of a fundamental qualitative characteristic isa. Neutrality.b. Verifiability.c. Timeliness.d. Understandability.84. In the International A ccounting Standards Board’s (IASB’s) Conceptual Framework, afundamental qualitative characteristic isa. Materiality.b. Faithful representation.c. Decision usefulness.d. Neutrality.85. To be a faithful representation as described by the International Accounting StandardsBoard’s (IASB’s) Conceptual Framework, information must be all of the following except:a. Complete.b. Free from error.c. Confirmatory.d. Neutral.86. Enhancing qualities as described by the International Accounting Standards Board’s(IASB’s) Conceptua l Framework, include all of the following except:a. Comparability.b. Neutrality.c. Understandability.d. Verifiability.87. Erin Company applies the same accounting treatment to similar events from period toperiod. Erin Company is exhibiting which of the following qualities as described by the International Accounting Standards Board’s (IASB’s) Conceptual Framework?a. Verifiability.b. Consistency.c. Predictive value.d. All of the choices are correct.S88. According to the IASB Conceptual Framework, the elements−assets, liabilities, and equity−describe amounts of resources and claims to resources at/during aMoment in Time Period of Timea. Yes Nob. Yes Yesc. No Yesd. No No89. Which of the following is not a basic element of financial statements?a. Assets.b. Statement of financial position.c. Equity.d. Income.90. Which of the following basic elements of financial statements is not associated with thestatement of financial position?a. Income.b. Equity.c. Liability.d. Asset.91. Issuance of common stock for cash affects which basic element of financial statements?a. Revenues.b. Losses.c. Liabilities.d. Equity.92. The International Accounting Standards Board (IASB) defines five interrelated elements offinancial statements. Which of the following is not one of those elements?a. Asset.b. Income.c. Equity.d. All of the choices are elements defined by the IASB.93. The International Accounting Standards Board (IASB) defines one of the 5 elements asfollows: “the residual interest in the assets of the entity after deducting all its liabilities”Which element matches this description?a. Retained earnings.b. Income.c. Equity.d. All of the choices match this definition.94. Which of the following is not a basic assumption underlying the financial accountingstructure?a. Economic entity assumption.b. Going concern assumption.c. Periodicity assumption.d. Historical cost assumption.95. Which basic assumption is illustrated when a firm reports financial results on an annualbasis?a. Economic entity assumption.b. Going concern assumption.c. Periodicity assumption.d. Monetary unit assumption.96. Which basic assumption may not be followed when a firm in bankruptcy reports financialresults?a. Economic entity assumption.b. Going concern assumption.c. Periodicity assumption.d. Monetary unit assumption.97. Which accounting assumption or principle is being violated if a company provides financialreports in connection with a new product introduction?a. Economic entity.b. Periodicity.c. Revenue recognition.d. Full disclosure.S98. Which of the following basic accounting assumptions is threatened by the existence of severe inflation in the economy?a. Monetary unit assumption.b. Periodicity assumption.c. Going-concern assumption.d. Economic entity assumption.S99. During the lifetime of an entity accountants produce financial statements at artificial points in time in accordance with the concept ofObjectivity Periodicitya. No Nob. Yes Noc. No Yesd. Yes Yes100. Under current IFRS, inflation is ignored in accounting due to thea. economic entity assumption.b. going concern assumption.c. monetary unit assumption.d. periodicity assumption.101. The economic entity assumptiona. is inapplicable to unincorporated businesses.b. recognizes the legal aspects of business organizations.c. requires periodic income measurement.d. is applicable to all forms of business organizations.102. Preparation of consolidated financial statements when a parent-subsidiary relationship exists is an example of thea. economic entity assumption.b. relevance characteristic.c. comparability characteristic.d. neutrality characteristic.103. During the lifetime of an entity, accountants produce financial statements at arbitrary points in time in accordance with which basic accounting concept?a. Cost/benefit constraintb. Periodicity assumptionc. Materiality constraintd. Expense recognition principle104. The assumption that a business enterprise will not be sold or liquidated in the near future is known as thea. economic entity assumption.b. monetary unit assumption.c. materiality assumption.d. none of these.105. Which of the following is an implication of the going concern assumption?a. The historical cost principle is credible.b. Depreciation and amortization policies are justifiable and appropriate.c. The current-noncurrent classification of assets and liabilities is justifiable and signify-cant.d. All of these.106. The basic assumptions of accounting used by the International Accounting Standards Board (IASB) include all of the following except:a. Going concern.b. Periodicity.c. Accrual basis.d. Materiality.107. The basic assumptions of accounting used by the International Accounting Standards Board (IASB) includea. Neutrality.b. Periodicity.c. Understandability.d. Materiality.108. The basic assumptions of accounting used by the International Accounting Standards Board (IASB) includea. Monetary unit.b. Decision usefulnessc. Timeliness.d. All of the choices are basic assumptions of accounting.109. Which of the following basic assumptions of accounting (used by the International Accounting Standards Board) makes depreciation and amortization policies justifiable and appropriate?a. Periodicity.b. Decision usefulnessc. Monetary unit.d. Going concern.110. Proponents of historical cost ordinarily maintain that in comparison with all other valuation alternatives for general purpose financial reporting, statements prepared using historical costs are morea. verifiable.b. relevant.c. indicative of the entity's purchasing power.d. conservative.111. Valuing assets at their liquidation values rather than their cost is inconsistent with thea. periodicity assumption.b. matching principle.c. materiality constraint.d. historical cost principle.112. Revenue is generally recognized when a sale occurs. This statement describes thea. consistency characteristic.b. matching principle.c. revenue recognition principle.d. relevance characteristic.113. Generally, revenue from sales should be recognized at a point whena. management decides it is appropriate to do so.b. the product is available for sale to the ultimate consumer.c. the entire amount receivable has been collected from the customer and there remainsno further warranty liability.d. none of these.114. Revenue generally should be recognizeda. at the end of production.b. at the time of cash collection.c. when realized.d. when a sale occurs.115. Which of the following is not a time when revenue may be recognized?a. At time of saleb. At receipt of cashc. During productiond. All of these are possible times of revenue recognition.116. The Allowance for Doubtful Accounts, which appears as a deduction from Accounts Receivable on a statement of financial position and which is based on an estimate of bad debts, is an application of thea. consistency characteristic.b. expense recognition principle.c. materiality constraint.d. revenue recognition principle.117. The accounting principle of expense recognition is best demonstrated bya. not recognizing any expense unless some revenue is realized.b. associating effort (expense) with accomplishment (revenue).c. recognizing prepaid rent received as revenue.d. establishing an Appropriation for Contingencies account.118. Application of the full disclosure principlea. is theoretically desirable but not practical because the costs of complete disclosureexceed the benefits.b. is violated when important financial information is buried in the notes to the financialstatements.c. is demonstrated by the use of supplementary information presenting the effects ofchanging prices.d. requires that the financial statements be consistent and comparable.119. Which of the following is an argument against using historical cost in accounting?a. Fair values are more relevant.b. Historical costs are based on an exchange transaction.c. Historical costs are reliable.d. Fair values are subjective.120. When is revenue generally recognized?a. When cash is received.b. When the warranty expires.c. When production is completed.d. When the sale occurs.121. Which of the following are the two components of the revenue recognition principle?a. Cash is received and the amount is material.b. It is probable that future economic benefits will flow to the company and it is possibleto reliably measure the amount.c. Production is complete and there is an active market for the product.d. Cash is realized or realizable and production is complete.122. Which of the following practices may not be an acceptable deviation from recognizing revenue at the point of sale?a. Upon receipt of cash.b. During production.c. Upon receipt of order.d. End of production.。
肿瘤相关抗原15-3TMⅡ定标液说明书Elecsys CA 15-3 TM II CalSetElecsys® Systems 1010/2010/MODULAR ANALYTICS E170 03045856 4×1ml【名称】通用名：肿瘤相关抗原15-3TMⅡ定标液英文名： Elecsys CA 15-3 TM II CalSet汉语拼音：Zhong liu xiang guan kang yuan 15-3 TM II ding biao ye【用途】Elecsys CA15-3 Ⅱ定标液用于Elecsys1010/2010和MODULAR ANALYTICS E170免疫分析系统上Elecsys CA15-3 Ⅱ定量检测的定标。
【概述】Elecsys CA15-3 Ⅱ定标液由加入两种浓度的人CA15-3人血清基质组成。
标准化： Elecsys CA15-3 Ⅱ参照Elecsys CA15-3 Ⅱ标定1。
该定标液可以用于所有批号的试剂。
【试剂主要成份】Elecsys CA15-3 Ⅱ定标液，货号03045846CA15-3 Ⅱ Cal 1：2瓶，每瓶包含1.0ml定标液1CA15-3 Ⅱ Cal 2：2瓶，每瓶包含1.0ml定标液2含两种浓度的CA15-3 Ⅱ（人）（大约15U/ml和大约100U/ml）人血清基质。
准确的批特异性定标液的值包含在条形码中，同时亦打印在定标液条形码纸上。
【预防措施和警告】仅用于体外诊断。
采用使用实验室试剂所必须的标准预防措施。
所有废物的丢弃必须遵循当地的要求。
该产品使用捐献者血液，使用FDA建议方法检测乙肝表面抗原、丙型肝炎、HIV 1+2抗体检测均为阴性。
然而，任何实验方法都不能绝对地排除潜在感染的危险，所以该产品仍需作为病人标本一样仔细处理。
一旦泄漏，应遵循有关健康权威机构的指令。
2.3【定标液的使用】提供的定标液为即用型，试剂瓶与系统兼容。
CHAPTER 15EQUITYCHAPTER LEARNING OBJECTIVES1. Discuss the characteristics of the corporate form of organization.2. Identify the key components of equity.3. Explain the accounting procedures for issuing shares.4. Describe the accounting for treasury shares.5. Explain the accounting for and reporting of preference shares.6. Describe the policies used in distributing dividends.7. Identify the various forms of dividend distributions.8. Explain the accounting for share dividends and share splits.9. Indicate how to present and analyze equity.*10. Explain the different types of preference share dividends and their effect on book value per share.Test Bank for Intermediate Accounting, IFRS Edition, 2e15 - 2TRUE-FALSE—Conceptual1. A corporation is incorporated in only one country regardless of the number of countries inwhich it operates.2. The preemptive right allows shareholders the right to vote for directors of the company.3. Ordinary shares is the residual corporate interest that bears the ultimate risks of loss.4. Earned capital consists of contributed capital and retained earnings.5. True no-par shares should be carried in the accounts at issue price without any sharepremium reported.6. Companies allocate the proceeds received from a lump-sum sale of securities based onthe securities’ par values.7. Companies should record shares issued for services or noncash property at either the fairvalue of the shares issued or the fair value of the consideration received.8. Treasury shares are a company’s own shares that have been reacquired and retired.9. The cost method records all transactions in treasury shares at their cost and reports thetreasury shares as a deduction from ordinary shares.10. When a corporation sells treasury shares below its cost, it usually debits the differencebetween cost and selling price to Share Premium—Treasury.11. Participating preference shares require that if a company fails to pay a dividend in anyyear, it must make it up in a later year before paying any ordinary dividends.12. Callable preference shares permit the corporation at its option to redeem the outstandingpreference shares at stipulated prices.13. The laws of some jurisdictions require that corporations restrict their contributed capitalfrom distribution to shareholders.14. Many companies pay dividends in amounts equal to their legally available retainedearnings.15. All dividends, except for liquidating dividends, reduce the total shareholders’equity of acorporation.16. Dividends payable in assets of the corporation other than cash are called propertydividends or dividends in kind.17. When a share dividend is declared on the ordinary shares outstanding, a company isrequired to transfer the par value of the shares issued from retained earnings.Equity 15 - 3 18. Share splits and share dividends have the same effect on a company’s retained earningsand total shareholders’ equity.19. The return on ordinary share equity is computed by dividing net income by the averageordinary equity.20. The payout ratio is determined by dividing cash dividends paid to ordinary shareholdersby net income available to ordinary shareholders.MULTIPLE CHOICE—Conceptual21. The residual interest in a corporation belongs to thea. management.b. creditors.c. ordinary shareholders.d. preference shareholders.22. The pre-emptive right of an ordinary shareholder is the right toa. share proportionately in corporate assets upon liquidation.b. share proportionately in any new issues of stock of the same class.c. receive cash dividends before they are distributed to preference shareholders.d. exclude preference shareholders from voting rights.23. The pre-emptive right enables a shareholder toa. share proportionately in any new issues of shares of the same class.b. receive cash dividends before other classes of stock without the pre-emptive right.c. sell ordinary shares back to the corporation at the option of the shareholder.d. receive the same amount of dividends on a percentage basis as the preferenceshareholders.S24. Special characteristics of the corporate form that affect accounting include thea. influence of corporate law.b. use of the share system.c. development of a variety of ownership interests.d. All of these answer choices are correct.Test Bank for Intermediate Accounting, IFRS Edition, 2e15 - 425. Hiro Corp. issues shares which bear the ultimate risks of loss and receive the benefit ofsuccess. These shares are not guaranteed dividends nor assets upon dissolution. These shares are consideredOrdinary Preferencea. Yes Yesb. Yes Noc. No Yesd. No No26. Categories of equity include all of the following excepta. Non-controlling interest.b. Accumulated other comprehensive income.c. Liquidating dividends.d. Treasury shares.S27. Shareholders of a business enterprise are said to be the residual owners. The term residual owner means that shareholdersa. are entitled to a dividend every year in which the business earns a profit.b. have the rights to specific assets of the business.c. bear the ultimate risks and uncertainties and receive the benefits of enterpriseownership.d. can negotiate individual contracts on behalf of the enterprise.28. Total shareholders’ equity representsa. a claim to specific assets contributed by the owners.b. the maximum amount that can be borrowed by the enterprise.c. a claim against a portion of the total assets of an enterprise.d. only the amount of earnings that have been retained in the business.29. A primary source of shareholders’ equity isa. income retained by the corporation.b. appropriated retained earnings.c. contributions by shareholders.d. both income retained by the corporation and contributions by holders.30. Equity is generally classified into two major categories:a. contributed capital and appropriated capital.b. appropriated capital and retained earnings.c. retained earnings and unearned capital.d. earned capital and contributed capital.31. The accounting problem in a lump sum issuance is the allocation of proceeds between theclasses of securities. An acceptable method of allocation is thea. pro forma method.b. proportional method.c. incremental method.d. either the proportional method or the incremental method.Equity 15 - 5 32. When a corporation issues its ordinary shares in payment for services, the leastappropriate basis for recording the transaction is thea. fair value of the services received.b. par value of the shares issued.c. fair value of the shares issued.d. Any of these provides an appropriate basis for recording the transaction.33. Direct costs incurred to sell shares such as underwriting costs should be accounted for as1. a reduction of share premium.2. an expense of the period in which the shares are issued.3. an intangible asset.a. 1b. 2c. 3d. 1 or 334. A “secret reserve” will be created ifa. inadequate depreciation is charged to income.b. a capital expenditure is charged to expense.c. liabilities are understated.d. shareholders’ equity is overstated.P35. Which of the following represents the total number of shares that a corporation may issue under the terms of its charter?a. authorized sharesb. issued sharesc. unissued sharesd. outstanding sharesS36. Shares that have a fixed per-share amount printed on each share certificate are calleda. stated value shares.b. fixed value shares.c. uniform value shares.d. par value shares.S37. Which of the following is not a legal restriction related to profit distributions by a corporation?a. The amount distributed to owners must be in compliance with the laws governingcorporations.b. The amount distributed in any one year can never exceed the net income reported forthat year.c. Profit distributions must be formally approved by the board of directors.d. Dividends must be in full agreement with the capital contracts as to preferences andparticipation.38. Ordinary no-par sharesa. Are considered illegal.b. May be subject to high taxes.c. May be sold at a premium.d. All of these answer choices are correct.Test Bank for Intermediate Accounting, IFRS Edition, 2e15 - 639. Dunn Trading Co. issued 2,500 ordinary shares, The shares have a ₤2 par value and soldfor ₤12 per share. Dunn incurre d ₤3,000 to sell the shares related to underwriting costs and legal fees. Dunn Trading Co. will record the ₤3,000 asa. A debit to Share Premium—Ordinary.b. A debit to Financing Expense.c. A credit to Share Premium—Ordinary.d. A credit to Share Capital—Ordinary.S40. In January 2015, Finley Corporation, a newly formed company, issued 10,000 shares of its $10 par ordinary shares for $15 per share. On July 1, 2015, Finley Corporation reacquired 1,000 shares of its outstanding shares for $12 per share. The acquisition of these treasury sharesa. decreased total shareholders’ equity.b. increased total shareholders’ equity.c. did not change total shareholders’ equity.d. decreased the number of issued shares.P41. Treasury shares area. shares held as an investment by the treasurer of the corporation.b. shares held as an investment of the corporation.c. issued and outstanding shares.d. issued but not outstanding shares.42. When treasury shares are purchased for more than the par value of the shares and thecost method is used to account for treasury shares, what account(s) should be debited?a. Treasury shares for the par value and share premium for the excess of the purchaseprice over the par value.b. share premium for the purchase price.c. Treasury shares for the purchase price.d. Treasury shares for the par value and retained earnings for the excess of thepurchase price over the par value.43. “Gains” on sales of treasury shares (using the cost method) should be credited toa. share premium—treasury.b. share capital.c. retained earnings.d. other income.44. Porter Corp. purchased its own par value shares on January 1, 2015 for $20,000 anddebited the treasury shares account for the purchase price. The shares were subsequently sold for $12,000. The $8,000 difference between the cost and sales price should be recorded as a deduction froma. share premium—treasury to the extent that previous net “gains”from sales of thesame class of stock are included therein; otherwise, from retained earnings.b. share premium—treasury without regard as to whether or not there have beenprevious net “gains” from sales of the same class of shares included therein.c. retained earnings.d. net income.Equity 15 - 7 45. How should a “gain” from the sale of treasury shares be reflected when using the costmethod of recording treasury shares transactions?a. As other income shown on the income statement.b. As share premium from treasury share transactions.c. As an increase in the amount shown for share capital.d. As an increase in the retained earnings amount.46. Which of the following best describes a possible result of treasury share transactions by acorporation?a. May increase but not decrease retained earnings.b. May increase net income if the cost method is used.c. May decrease but not increase retained earnings.d. May decrease but not increase net income.47. Which of the following features of preference shares makes the security more like debtthan an equity instrument?a. Participatingb. Votingc. Redeemabled. Noncumulative48. The cumulative feature of preference sharesa. limits the amount of cumulative dividends to the par value of the preference shares.b. requires that preference dividends not paid in any year must be made up in a lateryear before dividends are distributed to ordinary shareholders.c. means that the shareholder can accumulate preference shares until it is equal to thepar value of ordinary shares at which time it can be converted into ordinary shares.d. enables a preference shareholder to accumulate dividends until they equal the parvalue of the shares and receive the shares in place of the cash dividends.P49. According to IFRS, redeemable preference shares should bea. included with ordinary shares.b. included as a liability.c. excluded from the statement of financial position.d. included as a contra item in shareholders’ equity.S50. Cumulative preference dividends in arrears should be shown in a corporation’s statement of financial position asa. an increase in current liabilities.b. an increase in equity.c. a footnote.d. an increase in current liabilities for the current portion and non-current liabilities for thelong-term portion.51. The features most frequently associated with preference shares include all of the followingexcepta. Callable at the option of the shareholder.b. Convertible into ordinary shares.c. Non-voting.d. Preference as to assets in the event of liquidation.Test Bank for Intermediate Accounting, IFRS Edition, 2e15 - 852. When preference shares share ratably with the ordinary shareholders in any profitdistributions beyond the prescribed rate this is known as thea. Cumulative feature.b. Participating feature.c. Callable feature.d. Redeemable feature.53. Liquidating dividendsa. Are prohibited under IFRS.b. Require a credit to Share Capital—Ordinary.c. Reduce amounts paid-in by shareholders.d. All of these answer choices are correct.54. At the date of the financial statements, ordinary shares issued would exceed ordinaryshares outstanding as a result of thea. declaration of a share split.b. declaration of a share dividend.c. purchase of treasury shares.d. payment in full of subscribed shares.55. An entry is not made on thea. date of declaration.b. date of record.c. date of payment.d. An entry is made on all of these dates.56. Cash dividends are paid on the basis of the number of sharesa. authorized.b. issued.c. outstanding.d. outstanding less the number of treasury shares.57. Which of the following statements about property dividends is not true?a. A property dividend is usually in the form of securities of other companies.b. A property dividend is also called a dividend in kind.c. The accounting for a property dividend should be based on the carrying value (bookvalue) of the nonmonetary assets transferred.d. All of these statements are true.58. Houser Corporation owns 4,000,000 shares of Baha Corporation. On December 31, 2015,Houser distributed these shares as a dividend to its shareholders. This is an example of aa. property dividend.b. share dividend.c. liquidating dividend.d. cash dividend.59. A dividend which is a return to shareholders of a portion of their original investments is aa. liquidating dividend.b. property dividend.c. liability dividend.d. participating dividend.Equity 15 - 9 60. A mining company declared a liquidating dividend. The journal entry to record thedeclaration must include a debit toa. Retained Earnings.b. Share Premium.c. Accumulated Depletion.d. Accumulated Depreciation.61. If management wishes to “capitalize” part of the earnings, it may issue aa. cash dividend.b. share dividend.c. property dividend.d. liquidating dividend.62. Which dividends do not reduce equity?a. Cash dividendsb. Share dividendsc. Property dividendsd. Liquidating dividends63. The declaration and issuance of a share dividenda. increases ordinary shares outstanding and increases total equity.b. decreases retained earnings but does not change total equity.c. may increase share premium but does not change total equity.d. increases retained earnings and increases total equity.64. Quirk Corporation issued a 100% share dividend of its ordinary shares which had a parvalue of $10 before and after the dividend. At what amount should retained earnings be capitalized for the additional shares issued?a. There should be no capitalization of retained earnings.b. Par valuec. Fair value on the declaration dated. Fair value on the payment date65. The issuer of an ordinary share dividend to ordinary shareholders should transfer fromretained earnings to contributed capital an amount equal to thea. fair value of the shares issued.b. book value of the shares issued.c. minimum legal requirements.d. par or stated value of the shares issued.66. At the date of declaration of an ordinary share dividend, the entry should not includea. a credit to Share Capital—Ordinary.b. a credit to Ordinary Share Dividend Distributable.c. a debit to Retained Earnings.d. All of these are acceptable.Test Bank for Intermediate Accounting, IFRS Edition, 2e15 - 1067. The balance in Ordinary Share Dividend Distributable should be reported as a(n)a. deduction from share capital—ordinary.b. addition to share capital—ordinary.c. current liability.d. contra current asset.68. A feature common to both share splits and share dividends isa. a transfer to earned capital of a corporation.b. that there is no effect on total equity.c. an increase in total liabilities of a corporation.d. a reduction in the contributed capital of a corporation.69. What effect does the issuance of a 2-for-1 share split have on each of the following?Par Value per Share Retained Earningsa. No effect No effectb. Increase No effectc. Decrease No effectd. Decrease Decrease70. Which one of the following disclosures should be made in the equity section of thestatement of financial position, rather than in the notes to the financial statements?a. Dividend preferencesb. Liquidation preferencesc. Call pricesd. Conversion or exercise prices71. The return on ordinary share equity is calculated by dividinga. net income less preference dividends by average ordinary shareholders’ equity.b. net income by average ordinary shareholders’ equity.c. net income less preference dividends by ending ordinary shareholders’ equity.d. net income by ending ordinary shareholders’ equity.72. The payout ratio can be calculated by dividinga. dividends per share by earnings per share.b. cash dividends by net income less preference dividends.c. cash dividends by market price per share.d. dividends per share by earnings per share and dividing cash dividends by net incomeless preference dividends.73. Younger Company has outstanding both ordinary shares and nonparticipating, non-cumulative preference shares. The liquidation value of the preference shares is equal to its par value. The book value per share of the ordinary shares is unaffected bya. the declaration of a share dividend on preference payable in preference shares whenthe market price of the preference is equal to its par value.b. the declaration of a share dividend on ordinary shares payable in ordinary shareswhen the market price of the ordinary shares is equal to its par value.c. the payment of a previously declared cash dividend on the ordinary shares.d. a 2-for-1 split of the ordinary shares.P74. Ordinary shareholders’equity divided by the number of ordinary shares outstanding is calleda. book value per share.b. par value per share.c. stated value per share.d. market value per share.75. Which of the following is a required statement under IFRS?Statement of financial position Statement of changes in equitya. Yes Nob. Yes Yesc. No Nod. No Yes76. Trading on the equity is:a. The ratio of the company’s cash dividends to net income.b. A return on assets that is higher than the cost of financing these assets.c. The amount each share would receive if the company were liquidated.d. The “Revaluation Surplus” related to increases or decreases in items such as property,plant, and equipment.*77. Dividends are not paid ona. noncumulative preference shares.b. nonparticipating preference shares.c. treasury shares.d. Dividends are paid on all of these.*78. Noncumulative preferred dividends in arrearsa. are not paid or disclosed.b. must be paid before any other cash dividends can be distributed.c. are disclosed as a liability until paid.d. are paid to preference shareholders if sufficient funds remain after payment of thecurrent preference dividend.*79. How should cumulative preference dividends in arrears be shown in a corporation’s statement of financial position?a. Note disclosureb. Increase in shareholders’ equityc. Increase in current liabilitiesd. Increase in current liabilities for the amount expected to be declared within the year oroperating cycle, and increase in non-current liabilities for the balanceMULTIPLE CHOICE—ComputationalUse the following information for questions 80 and 81.Presented below is information related to Hale Corporation:Share Capital—Ordinary, $1 par $4,300,000Share premium—Ordinary 550,000Share Capital—Preference 8 1/2%, $50 par 2,000,000Share premium—Preference 400,000Retained Earnings 1,500,000Treasury Shares—Ordinary (at cost) 150,00080. The total equity of Hale Corporation isa. $8,600,000.b. $8,750,000.c. $7,100,000.d. $7,250,000.81. The total contributed capital related to the ordinary shares isa. $4,300,000.b. $4,850,000.c. $5,250,000.d. $4,700,000.82. Manning Company issued 10,000 shares of its $5 par value ordinary shares having a fairvalue of $25 per share and 15,000 shares of its $15 par value preference shares having a fair value of $20 per share for a lump sum of $480,000. How much of the proceeds would be allocated to the ordinary shares?a. $50,000b. $218,182c. $250,000d. $255,00083. Norton Company issues 4,000 shares of its $5 par value ordinary shares having a fairvalue of $25 per share and 6,000 shares of its $15 par value preference shares having a fair value of $20 per share for a lump sum of $192,000. What amount of the proceeds should be allocated to the preference shares?a. $172,000b. $120,000c. $104,727d. $90,00084. Berry Corporation has 50,000 shares of $10 par ordinary shares authorized. The followingtransactions took place during 2015, the first year of the corporation’s existence: Sold 5,000 ordinary shares for $18 per share.Issued 5,000 ordinary shares in exchange for a patent valued at $100,000.At the end of the Berry’s first year, total contributed capital amounted toa. $40,000.b. $90,000.c. $100,000.d. $190,000.85. Glavine Company issues 6,000 shares of its $5 par value ordinary shares having a marketvalue of $25 per share and 9,000 shares of its $15 par value preference shares having a fair value of $20 per share for a lump sum of $288,000. The proceeds allocated to the ordinary shares isa. $30,000b. $130,909c. $150,000d. $157,09186. Wheeler Company issued 5,000 shares of its $5 par value ordinary shares having amarket value of $25 per share and 7,500 shares of its $15 par value preference shares having a market value of $20 per share for a lump sum of $240,000. The proceeds allocated to the preference shares isa. $215,000b. $150,000c. $130,909d. $109,09187. Hiro Corp. issues 1,000 €5 par value ordinary shares and 1,000 €20 par value preferenceshares for a lump sum of €60,000. At the issue date, the ordinary shares were selling for €36 and the preference shares were selling for €28. The Share Premium—Ordinary account will be credited fora. €31,000b. €36,000c. €26,250d. €28,75088. Hiro Corp. issues 1,000 €5 par value ordinary shares and 1,000 €20 par value preferenceshares for a lump sum of €60,000. At the issue date, the ordinary shares were sell ing for €36 and the preference shares were selling for €28. How much is recorded in Hiro’s statement of financial position for the preference shares?a. €31,000b. €36,000c. €26,250d. €28,75089. On January 1 Hiro Corp. issues 1,000 no-par ordinary sha res for €15 per share. Theshares have a stated value of €5 per share. When Hiro prepares the journal entry to record the issuance of the shares which of the following will be recorded?a. Debit Share Capital—Ordinary €5,000.b. Credit Share Capital—Ordina ry €15,000.c. Debit Share Premium—Ordinary €15,000.d. Credit Share Premium—Ordinary €10,00090. Five years ago, Dunn Trading Co. issued 2,500 ordinary shares. The shares have a ₤2par value and sold at that time for ₤12 per share. On January 1, 2015, Dunn Trading Co.Purchased 1,000 of these shares for ₤24 per share. On September 30, 2015, Dunn reissued 500 of the shares for ₤28 per share. The journal entry to record the reissuance will includea. A debit to Treasury Shares ₤12,000.b. A credit to Share Premium—Treasury ₤2,000.c. A credit to Treasury Shares ₤14,000.d. A credit to cash ₤14,000.91. Pember Corporation started business in 2009 by issuing 200,000 shares of $20 parordinary shares for $36 each. In 2014, 20,000 of these shares were purchased for $52 per share by Pember Corporation and held as treasury shares. On June 15, 2015, these 20,000 shares were exchanged for a piece of property that had an assessed value of $810,000. Pember’s shares are actively traded and had a fair price of $60 on June 15, 2015. The cost method is used to account for treasury shares. The amount of share premium—treasury resulting from the above events would bea. $800,000.b. $480,000.c. $390,000.d. $160,000.92. On September 1, 2015, Valdez Company reacquired 12,000 shares of its $10 par valueordinary shares for $15 per share. Valdez uses the cost method to account for treasury shares. The journal entry to record the reacquisition of the shares should debita. Treasury Shares for $120,000.b. Share Capital—Ordinary for $120,000.c. Share Capital—Ordinary for $120,000 and Share Premium—Ordinary for $60,000.d. Treasury Shares for $180,000.93. Gannon Company acquired 6,000 shares of its own ordinary shares at $20 per share onFebruary 5, 2010, and sold 3,000 of these shares at $27 per share on August 9, 2015.The fair value of Gannon’s ordinary shares was $24 per share at December 31, 2014, and $25 per share at December 31, 2015. The cost method is used to record treasury shares transactions. What account(s) should Gannon credit in 2015 to record the sale of 3,000 shares?a. Treasury Shares for $81,000.b. Treasury Shares for $60,000 and Share Premium—Treasury for $21,000.c. Treasury Shares for $60,000 and Retained Earnings for $21,000.d. Treasury Shares for $72,000 and Retained Earnings for $9,000.94. Long Co. issued 100,000 shares of $10 par ordinary shares for $1,200,000. Longacquired 8,000 shares of its own shares at $15 per share. Three months later Long sold 4,000 of these shares at $19 per share. If the cost method is used to record treasury shares transactions, to record the sale of the 4,000 treasury shares, Long should credita. Treasury Shares for $76,000.b. Treasury Shares for $40,000 and Share Premium—Treasury for $36,000.c. Treasury Shares for $60,000 and Share Premium—Treasury Stock for $16,000.d. Treasury Shares for $60,000 and Share Premium—Ordinary for $16,000.95. An analysis of equity of Hahn Corporation as of January 1, 2015, is as follows:Share capital—ordinary, par value $20; authorized 100,000 shares;issued and outstanding 90,000 shares $1,800,000 Share premium—ordinary 900,000Retained earnings 760,000Total $3,460,000 Hahn uses the cost method of accounting for treasury shares and during 2015 entered into the following transactions:Acquired 2,500 of its shares for $75,000.Sold 2,000 treasury shares at $35 per share.Sold the remaining treasury shares at $20 per share.Assuming no other equity transactions occurred during 2015, what should Hahn report at December 31, 2015, as total share premium?a. $895,000b. $900,000c. $905,000d. $915,00096. Percy Corporation was organized on January 1, 2015, with an authorization of 1,200,000ordinary shares with a par value of $6 per share. During 2015, the corporation had the following capital transactions:January 5 issued 675,000 shares @ $10 per shareJuly 28 purchased 90,000 shares @ $11 per shareDecember 31 sold the 90,000 shares held in treasury @ $18 per share Percy used the cost method to record the purchase and reissuance of the treasury shares.What is the total amount of share premium as of December 31, 2015?a. $-0-.b. $2,070,000.c. $2,700,000.d. $3,330,000.。
