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final - multiple choice (finacct)

Quiz by Robert Couch

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24 questions
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  • Q1
    Gradual and periodic reduction of an intangible asset.
    Impairment
    Depreciation 
    Goodwill 
    Amortization
    30s
  • Q2
    Premium paid in the acquisition of an entity over the fair value of its identifiable tangible (and intangible) assets less liabilities.
    Impairment
    Amortization
    Goodwill
    Depreciation 
    30s
  • Q3
    A reduction in net asset value for an intangible asset with an indefinite life.
    Impairment
    Amortization
    Depreciation 
    Goodwill 
    30s
  • Q4
    Expense allowance made for wear and tear on a tangible asset over its estimated useful life.
    Amortization
    Impairment
    Goodwill 
    Depreciation
    30s
  • Q5
    Difference between a bond’s face value and its issue price, when issue price is lower face value.
    Bond
    Discount on Bonds Payable
    Debt-to-Equity Ratio 
    Face Value
    30s
  • Q6
    A loan where the issuing organization promises to pay the par (or face) value, plus interest payments at a stated contract rate.
    Debt-to-Equity Ratio 
    Discount on Bonds Payable
    Face Value
    Bond
    30s
  • Q7
    Amount paid to a bondholder at the maturity date, as long as the bond issuer doesn't default.
    Face Value
    Discount on Bonds Payable
    Debt-to-Equity Ratio 
    Bond
    30s
  • Q8
    Shows the proportion of a company financed by creditors in comparison with that financed by owners.
    Bond
    Discount on Bonds Payable
    Face Value
    Debt-to-Equity Ratio
    30s
  • Q9
    Amount that an asset shows on the balance sheet of a company.
    Capital Expenditure
    Contract Interest Rate
    Market Interest Rate 
    Book Value
    30s
  • Q10
    Outlay of money to acquire or improve capital assets such as buildings and machinery.
    Book Value 
    Contract Interest Rate
    Market Interest Rate 
    Capital Expenditure
    30s
  • Q11
    Interest rate specified for a bond, multiplied by the par value to determine the interest paid each period.
    Contract Interest Rate
    Capital Expenditure
    Market Interest Rate 
    Book Value 
    30s
  • Q12
    Interest rate that borrowers are willing to pay and lenders are willing to accept for a specific lending agreement given the borrowers’ risk level.
    Book Value 
    Capital Expenditure
    Market Interest Rate
    Contract Interest Rate
    30s
  • Q13
    Contract specifying the rental of property.
    Trademark
    Patent
    Mortgage 
    Lease
    30s
  • Q14
    Loan agreement that protects a lender through the right to sell a specific asset in the event of default.
    Lease
    Patent
    Mortgage
    Trademark
    30s
  • Q15
    Provides the inventor exclusive rights to an innovative process, design, or product for a designated period.
    Patent
    Mortgage 
    Lease
    Trademark
    30s

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