Tüm alıştırma soruları

13931 soru

Soru 3521Soru

Complete the sentence below by filling in the blank with the appropriate specialized occupational term from journalism and media relations.

Aşağıdaki boşlukları doldurun

To prevent premature public disclosure of sensitive reports, press agencies are often required to honor a news , which stipulates that information must not be broadcast or published before a designated time.
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Cevap

embargo
In journalism and media relations, a news 'embargo' is the official technical term for a request or agreement that information supplied to media organizations not be published or broadcast until a specified future date and time.

Adım Adım Çözüm

1
Analyze the occupational context of the sentence.
The scenario describes a formal restriction placed on press agencies and news outlets regarding the release time of news materials.
Identifying the field as media and journalism establishes the domain of the required specialized term.
2
Select the precise specialized register term.
A press 'embargo' is the specific technical term for a temporary ban or agreed delay on publishing news until a specified date and time.
General terms such as 'censorship' or 'prohibition' do not reflect the standard professional jargon used in media relations.

Anahtar Kavram

Occupational and Specialized Registers (Journalism and Media)
Soru 3522Soru

Read the sentence below carefully:

'When a heated argument broke out between the senior executives regarding the proposed corporate restructuring, the board chairperson stepped in to pour oil on troubled waters.'

Which of the following options best expresses the meaning of the bolded idiomatic expression?

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Cevap: pacify the situation and restore harmony among the disputing parties

Cevap

To pacify the situation and restore harmony among the disputing parties.
The idiomatic expression 'pour oil on troubled waters' means to say or do something that calms a tense situation, reduces anger, or settles a heated argument. In the sentence, the chairperson intervenes during a disagreement to bring peace and pacify the executives.

Adım Adım Çözüm

1
Analyze the sentence context and identify the bolded idiomatic expression.
The phrase 'pour oil on troubled waters' describes the action taken by the chairperson during a heated argument between senior executives.
Contextual clues indicate a conflict resolution role undertaken by a leader.
2
Deduce the figurative meaning of the idiom.
Just as pouring oil onto rough water calms the surface waves, 'pouring oil on troubled waters' means intervening to soothe anger, calm tempers, and resolve discord.
Idioms carry established non-literal meanings derived from metaphorical imagery.
3
Match the figurative definition with the provided options.
The option stating 'pacify the situation and restore harmony among the disputing parties' accurately conveys this meaning.
It captures the peaceful, resolving nature of the expression.

Anahtar Kavram

Interpretation of English idioms in context
Soru 3523Soru

Match each phrasal verb on the left with its correct contextual meaning on the right as used in standard formal English.

Soldaki öğeye tıklayın, sonra eşleşen sağdaki öğeye tıklayın

Öğeler

bear out
brush up on
fall back on
play down

Eşleşmeler

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Cevap

The phrasal verb 'bear out' pairs with 'to confirm or corroborate evidence'; 'brush up on' pairs with 'to refresh one's existing knowledge or skill'; 'fall back on' pairs with 'to resort to a secondary option in times of need'; and 'play down' pairs with 'to minimize the significance of an event'.
The correct pairings accurately reflect the formal definitions of each phrasal verb: 'bear out' means to corroborate, 'brush up on' means to review knowledge, 'fall back on' means to rely on an alternative reserve, and 'play down' means to underestimate or minimize significance.

Adım Adım Çözüm

1
Analyze the meaning of each phrasal verb in standard English usage.
Identified 'bear out' as corroboration, 'brush up on' as refreshing knowledge, 'fall back on' as utilizing a reserve option, and 'play down' as minimizing importance.
Phrasal verbs carry specific idiomatic meanings formed by combining a verb stem with one or more particles.
2
Match each verb to its precise definition provided in the list.
Established correct pairings for all four expressions.
Accurate semantic matching ensures formal precision in lexical assessment.

Anahtar Kavram

Understanding idiomatic expressions and precision in matching phrasal verbs with their formal contextual definitions.
Soru 3524Soru

During the parliamentary inquiry into the missing funds, the minister attempted to ________ the glaring irregularities in the budget report as mere clerical oversights. Which of the following phrasal verbs best completes the sentence?

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Cevap: explain away

Cevap

The phrasal verb 'explain away' correctly completes the sentence to mean minimizing or excusing serious irregularities.
The phrasal verb 'explain away' means to show why one is not to blame for something, or to make an error or suspicious circumstance seem unimportant by giving reasons. In the given sentence, the minister tries to dismiss serious financial irregularities as harmless mistakes, making 'explain away' the only idiomatically accurate choice.

Adım Adım Çözüm

1
Analyze the context of the sentence
The subject is trying to dismiss or make serious financial irregularities seem minor and excusable ('as mere clerical oversights').
Understanding the contextual meaning determines which particle correctly alters the verb's sense.
2
Evaluate the idiomatic meaning of the phrasal verb options
'Explain away' specifically means to offer explanations that lessen the blame or make a serious fault appear trivial.
Standard British English phrasal verb conventions require matching 'explain' with 'away' when dismissing fault.

Anahtar Kavram

Phrasal Verbs with Specific Idiomatic Particles
Soru 3525Soru

In Oral English phonology, English polysyllabic words receive primary stress on specific syllables depending on their morphological structure and suffixes. Match each word below with the statement that correctly describes its primary stress placement.

Soldaki öğeye tıklayın, sonra eşleşen sağdaki öğeye tıklayın

Öğeler

par-ti-ci-PA-tion
ge-OG-ra-phy
guar-an-TEE
AR-chi-tec-ture

Eşleşmeler

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Cevap

par-ti-ci-PA-tion matches Penultimate stress; ge-OG-ra-phy matches Antepenultimate stress; guar-an-TEE matches Ultimate stress; AR-chi-tec-ture matches Initial stress.
Each word follows standard English stress assignment rules: words ending in '-tion' place stress on the penultimate syllable; words ending in '-graphy' place stress on the antepenultimate syllable; words with stressed suffixes like '-ee' place stress on the ultimate syllable; and root nouns like architecture maintain initial syllable stress.

Adım Adım Çözüm

1
Analyze the syllable structure and suffix rule of par-ti-ci-PA-tion
The word has 5 syllables (par-ti-ci-pa-tion) with '-tion' suffix shifting stress to the second-to-last syllable 'PA'.
Suffixes like '-tion' dictate stress placement on the penultimate syllable.
2
Analyze the syllable structure and suffix rule of ge-OG-ra-phy
The word has 4 syllables (ge-og-ra-phy) with '-graphy' suffix placing stress on the third-to-last syllable 'OG'.
Classical Greek-derived suffixes ending in '-phy' shift primary stress to the antepenultimate syllable.
3
Analyze the accentual pattern of guar-an-TEE
The word has 3 syllables (guar-an-tee) with stress falling on the ending 'TEE'.
Suffixes such as '-ee' are self-stressing and attract primary accent to the ultimate syllable.
4
Analyze the syllable structure of AR-chi-tec-ture
The word has 4 syllables (ar-chi-tec-ture) with stress on the first syllable 'AR'.
The base noun structure retains primary stress on the initial syllable.

Anahtar Kavram

Word and Syllable Stress
Soru 3526Soru

Complete the sentence below by filling in the blank with a word nearest in meaning to 'ameliorate' that fits the sentence context correctly.

Aşağıdaki boşlukları doldurun

The government introduced several emergency measures designed to the economic hardship faced by rural communities.
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Cevap

The word 'alleviate' (or 'mitigate' / 'relieve' / 'ease') is nearest in meaning to 'ameliorate' and correctly completes the sentence.
In the given context, 'ameliorate' means to make something bad or unsatisfactory better or less severe. The word 'alleviate' directly expresses the exact concept of lessening suffering, hardship, or severity.

Adım Adım Çözüm

1
Determine the contextual meaning of the target word 'ameliorate'.
'Ameliorate' means to make a bad or painful situation better, more tolerable, or less severe.
Understanding the precise meaning of the prompt word is essential for identifying its nearest synonym.
2
Select a synonym that fits the sentence context of lessening economic hardship.
'Alleviate' (or 'mitigate' / 'relieve') means to lessen the severity of hardship or suffering.
Substituting 'alleviate' into the blank maintains the intended sentence meaning of reducing economic hardship.

Anahtar Kavram

Synonyms and Words Nearest in Meaning
Tahmini Süre:1m 0s
Soru 3527Soru

Complete the sentence below by supplying the correct preposition to form an appropriate prepositional verb.

Aşağıdaki boşlukları doldurun

The defense counsel argued that the new circumstantial evidence presented by the prosecution did not bear the specific charges against the accused.
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Cevap

The correct preposition to complete the sentence is 'on' (or 'upon').
The prepositional verb 'bear on' (or 'bear upon') means to relate to, be relevant to, or affect a specific matter. In legal and formal discourse, asserting that evidence does not 'bear on' a charge indicates that it lacks direct relevance.

Adım Adım Çözüm

1
Analyze the sentence context and main verb.
The verb is 'bear', and the sentence describes whether legal evidence relates directly to specified charges.
The sentence addresses the concept of relevance of evidence in legal proceedings.
2
Determine the preposition required to convey the intended meaning of relevance.
The prepositional verb 'bear on' (or 'bear upon') means to have relevance, impact, or reference to a subject.
'Bear on' is standard formal English for expressing relevance or influence.

Anahtar Kavram

Phrasal Verbs and Prepositional Verbs
Soru 3528Soru

Words ending in the adjectival suffix -ial follow a predictable accentual pattern in Oral English phonology. Which of the following options correctly indicates the primary stress placement for the word confidential?

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Cevap: con-fi-DEN-tial

Cevap

The correct stress placement for the word is 'con-fi-DEN-tial', where primary stress falls on the third syllable.
In English phonology, words ending with suffix '-ial' regularly take primary stress on the syllable immediately preceding the suffix. In the four-syllable word 'confidential' (con-fi-den-tial), the third syllable 'DEN' precedes the suffix, making 'con-fi-DEN-tial' the correct accentual pattern.

Adım Adım Çözüm

1
Analyze the morphological structure of the target word
The target word 'confidential' consists of four syllables (con-fi-den-tial) and carries the adjectival suffix '-ial'.
Stress assignment in English polysyllabic words is heavily influenced by terminal suffixes.
2
Apply the stress rule for the suffix '-ial'
Suffixes such as '-ial', '-ic', '-ity', and '-ious' dictate that primary stress must fall on the syllable immediately preceding the suffix (the penultimate position relative to the suffix).
In 'confidential', the syllable directly preceding '-tial' is '-DEN-'. Therefore, primary stress is placed on the third syllable.

Anahtar Kavram

Suffix-conditioned primary stress placement (-ial suffix rule)
Soru 3529Soru

The newly appointed principal emphasized that the administration would not ________ the established regulations on academic discipline, regardless of student protests. Which of the following prepositional verbs best completes the sentence?

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Cevap: dispense with

Cevap

The prepositional verb 'dispense with' best completes the sentence.
The prepositional verb 'dispense with' standardly means to do without, disregard, or set aside. In this sentence, it accurately conveys that the school administration will not set aside or forgo the disciplinary regulations.

Adım Adım Çözüm

1
Analyze the context of the sentence to determine the required meaning.
The sentence requires a verb phrase that means 'to set aside', 'forgo', or 'do without' established regulations.
The context clues 'would not' and 'regardless of student protests' indicate that the administration will not bypass or eliminate the rules.
2
Evaluate the particle collocations of the given options.
'Dispense with' is the standard English prepositional verb meaning to set aside or do without.
'Dispense' standardly takes the preposition 'with' for this meaning, whereas 'dispose' takes 'of'.

Anahtar Kavram

Prepositional Verb Collocation and Meaning
Tahmini Süre:50s
Soru 3530Soru

Match each specialized occupational term listed on the left with its corresponding technical definition on the right. Which sequence correctly pairs each register term with its professional application?

Soldaki öğeye tıklayın, sonra eşleşen sağdaki öğeye tıklayın

Öğeler

Debenture
Triage
Colophon
Avionics

Eşleşmeler

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Cevap

Debenture matches the corporate debt security definition, Triage matches emergency medical prioritization, Colophon matches publishing production notes, and Avionics matches aviation electronics systems.
Each term is accurately matched with its domain of usage: 'Debenture' is a financial debt security, 'Triage' is emergency patient sorting in medicine, 'Colophon' is a publisher's imprint and printing note in publishing, and 'Avionics' refers to aircraft electronic systems in aviation.

Adım Adım Çözüm

1
Analyze the financial term 'Debenture'.
Recognize it as a banking term for an unsecured long-term corporate debt instrument.
Understanding corporate finance terminology helps distinguish debt securities from equity instruments.
2
Analyze the medical term 'Triage'.
Identify it as a healthcare term for assessing and categorizing patients by urgency.
Specialized clinical vocabulary is used to describe emergency medical prioritization.
3
Analyze the printing/publishing term 'Colophon'.
Connect it to the bibliographic note describing publication and printing details.
Publishing registers use specific terms to categorize different structural parts of a book.
4
Analyze the aeronautical term 'Avionics'.
Map it to the electronics and equipment used in aircraft operations.
Aviation terminology groups flight electronics and instruments under the portmanteau term avionics.

Anahtar Kavram

Occupational and Specialized Registers across Banking, Medicine, Publishing, and Aviation
Soru 3531Soru

Before finalizing the distribution of her estate, a testator instructed her attorney to draft a supplementary document to modify specific bequeathals without revoking her existing will entirely. Which of the following specialized terms best identifies this legal instrument?

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Cevap: codicil

Cevap

codicil
The term 'codicil' is the precise specialized word in legal register denoting an official document executed to amend, supplement, or partially revoke an existing will.

Adım Adım Çözüm

1
Analyze the context of the sentence
The scenario concerns estate law, specifically altering a will without replacing it entirely.
Specialized registers require choosing the precise technical term used within the specific professional domain.
2
Evaluate the specialized terminology for modifying a will
The term 'codicil' is the exact legal term for a document that amends or appends provisions to an existing will.
General terms for additions like 'addendum' or 'postscript' do not carry the formal legal function defined in law registers.

Anahtar Kavram

Occupational and Specialized Registers (Legal Terminology)
Soru 3532Soru

During a financial audit of a commercial bank, the loan officer explained that the gradual repayment of a debt through regular, scheduled installments covering both principal and interest over a specified period is recorded in the ledger. Which specialized banking register term best describes this process?

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Cevap: amortization

Cevap

Amortization is the correct specialized financial term for paying off a debt over time through regular, scheduled payments of principal and interest.
Amortization is the standard technical term in banking and accounting used to describe the systematic reduction of a loan balance through periodic payments that cover both interest and principal.

Adım Adım Çözüm

1
Analyze the context of the sentence
The context describes a banking process involving the gradual reduction of a debt obligation through regular, structured installment payments.
Specialized occupational registers require selecting words that precisely match specific professional procedures.
2
Evaluate the specialized meanings of each banking and accounting option
Amortization specifically denotes the structured pay-down of loan principal and interest over time. Depreciation applies to asset valuation loss, liquidation to winding up a firm, and remittance to general funds transfer.
Differentiating domain-specific terms prevents domain confusion and literal dictionary misapplication.

Anahtar Kavram

Banking and Finance Register: Amortization
Tahmini Süre:1m 0s
Soru 3533Soru

Match each specialized occupational term on the left with its corresponding technical definition on the right.

Soldaki öğeye tıklayın, sonra eşleşen sağdaki öğeye tıklayın

Öğeler

Imprimatur
Prognosis
Starboard
Firewall

Eşleşmeler

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Cevap

Imprimatur matches official sanction to publish; Prognosis matches medical forecast of disease outcome; Starboard matches the right-hand side of a vessel; Firewall matches network security system filtering unauthorized access.
Each specialized term is matched precisely to its technical register: Imprimatur (publishing sanction), Prognosis (medical forecast), Starboard (nautical right-hand orientation), and Firewall (cybersecurity system).

Adım Adım Çözüm

1
Identify the specific professional domain for each term in the left column.
Imprimatur belongs to publishing, Prognosis to medicine, Starboard to nautical navigation, and Firewall to information technology.
Classifying the occupational field narrows the search for corresponding technical meanings.
2
Pair each term with its exact domain definition from the right column.
Imprimatur maps to publication sanction, Prognosis to medical outcome forecast, Starboard to right-side vessel orientation, and Firewall to network security filtration.
Specialized registers require precise alignment between technical terms and their domain definitions.

Anahtar Kavram

Occupational and Specialized Registers
Soru 3534Soru

During pre-trial proceedings in a high court, the accused person was brought before the judge to hear the formal charges read against them and to enter a plea of guilty or not guilty. Which of the following specialized legal terms refers to this procedure?

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Cevap: arraignment

Cevap

The specialized legal term 'arraignment' correctly describes the court proceeding where formal charges are read and a plea is taken.
The term 'arraignment' refers specifically to the formal judicial proceeding in which an accused individual is brought before a judge, informed of the explicit criminal charges, and called upon to enter a plea.

Adım Adım Çözüm

1
Analyze the context in the stem
The scenario describes a judicial event where an accused person hears their formal criminal charges and enters a plea.
Identifying the specific legal event is essential to selecting the precise technical term.
2
Evaluate the specialized legal terms provided in the options
The term 'arraignment' specifically designates the preliminary court appearance for reading charges and taking a plea.
Distinguishing the written charging document, witness summons, and sworn evidence statements from the procedural hearing isolates the correct register term.

Anahtar Kavram

Occupational and Specialized Registers: Legal Terminology
Soru 3535Soru

Which specialized term from publishing and printing completes the sentence below?

Aşağıdaki boşlukları doldurun

Before a book is cleared for final mass production, the editor carefully reviews the to detect and correct any remaining typographical or layout errors.
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Cevap

galley proof
In the publishing and printing register, a 'galley proof' (or simply 'galley') is the preliminary formatted version of a text produced for proofreading and final editorial checks prior to official printing.

Adım Adım Çözüm

1
Identify the occupational domain described in the context.
The context involves the publishing and printing process prior to final publication.
The sentence mentions clearing a book for mass production and checking for typographical or layout errors.
2
Determine the precise technical term for a preliminary pre-publication print run.
The term 'galley proof' (or 'galley') denotes the preliminary printed version used for proofreading.
In publishing register, 'galley proof' specifically refers to formatted text proofs created before final printing to catch errors.

Anahtar Kavram

Occupational Register (Publishing and Printing)
Tahmini Süre:1m 0s
Soru 3536Soru

During the industrial synthesis of a synthetic fiber, hexanedioic acid reacts with hexane-1,6-diamine with the elimination of water molecules to form amide linkages. Which polymer is formed from this process?

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Cevap: Nylon-6,6

Cevap

Nylon-6,6 is the polyamide formed by the condensation polymerization of hexanedioic acid and hexane-1,6-diamine.
The reaction between a dicarboxylic acid containing 6 carbon atoms (hexanedioic acid) and a diamine containing 6 carbon atoms (hexane-1,6-diamine) yields a synthetic polyamide known as Nylon-6,6 via condensation polymerization with the elimination of water.

Adım Adım Çözüm

1
Identify the functional groups of the monomers provided in the prompt.
Hexanedioic acid contains dicarboxylic acid groups (COOH-COOH) and hexane-1,6-diamine contains diamine groups (NH2-NH_2).
The reaction between carboxylic acid and amine functional groups forms peptide/amide bonds (CONH-CONH-).
2
Determine the type of polymerization and the resulting macromolecule class.
The reaction involves the loss of water molecules, which defines condensation polymerization forming a polyamide.
Condensation polymerization links bifunctional monomers together with the elimination of small molecules such as H2OH_2O.
3
Match the specific monomers to the corresponding polymer name.
Hexanedioic acid (6 carbon atoms) and hexane-1,6-diamine (6 carbon atoms) produce Nylon-6,6.
The numbers '6,6' in Nylon-6,6 indicate that both the diamine and dicarboxylic acid monomers contain 6 carbon atoms each.

Anahtar Kavram

Condensation Polymerization and Synthesis of Polyamides (Nylon-6,6)
Soru 3537Soru

In Buchi Emecheta's prescribed novel *Second Class Citizen*, which protagonist perseveres through poverty, racial discrimination, and domestic hostility in London to fulfill her dream of becoming a writer?

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Cevap: Adah

Cevap

Adah is the protagonist of Buchi Emecheta's *Second Class Citizen* who overcomes domestic abuse and social prejudice in London to realize her ambition of becoming a writer.
Adah is the resilient main character in *Second Class Citizen* who faces gender discrimination in Nigeria and severe hardship, poverty, and spousal abuse in London while pursuing her dream of writing.

Adım Adım Çözüm

1
Identify the main thematic struggle and narrative focus of Buchi Emecheta's *Second Class Citizen*.
The novel is semi-autobiographical and centers on a female protagonist's determination to achieve literacy, independence, and career success as an author.
The question asks for the character who experiences these specific plot events and ambitions.
2
Match the character roles within the novel to the description in the prompt.
Adah is the protagonist whose life trajectory matches the narrative description, while Francis, Ma Blackie, and Trudy serve supporting roles.
Accurate character identification requires distinguishing the central protagonist from secondary figures.

Anahtar Kavram

Protagonist and Character Development in Prescribed African Prose
Soru 3538Soru

Trade creditors evaluating a business entity prior to granting short-term trade credit prioritize the assessment of long-term profitability trends and earnings per share over current liquidity ratios and working capital position.

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Cevap: False

Cevap

False. Trade creditors focus primarily on short-term liquidity and working capital sufficiency rather than long-term profitability and earnings per share.
The statement is false because trade creditors are short-term creditors concerned with an entity's immediate cash flow, current ratio, and working capital to ensure debts are settled promptly, unlike shareholders who analyze long-term profitability and earnings per share.

Adım Adım Çözüm

1
Identify the user group and the nature of their relationship with the business entity.
Trade creditors are short-term suppliers who provide goods or services on credit terms, typically due for payment within 30 to 90 days.
Determining the credit horizon establishes which financial metrics are relevant to the user group.
2
Analyze the specific accounting information needs of trade creditors versus long-term investors.
Trade creditors require assurance of short-term liquidity, current ratio, and working capital availability to ensure prompt settlement, whereas equity investors focus on long-term profitability, dividend yield, and earnings per share.
Different accounting information users evaluate distinct reports and financial ratios tailored to their financial exposure.
3
Evaluate the truth value of the stem statement.
The statement incorrectly assigns the primary financial interests of equity investors to short-term trade creditors.
Attributing equity valuation priorities to trade creditors constitutes a conceptual misclassification of user needs.

Anahtar Kavram

Distinct accounting information needs of trade creditors versus equity investors
Soru 3539Soru

Kemi and Chidi are partners in a accounting firm sharing profits and losses in the ratio of 3:23:2. They admit Ngozi into the partnership with a 15\frac{1}{5} share in future profits. Ngozi pays 20,000\text{₦}20,000 as premium for goodwill, which is credited to the existing partners' capital accounts in their profit-sharing ratio. What is the amount of goodwill premium credited to Kemi's capital account (in \text{₦})?

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Cevap: 12000

Cevap

The amount credited to Kemi's capital account for goodwill premium is ₦12,000.
Kemi's share of the goodwill premium is calculated by taking her 3/5 profit share of the total ₦20,000 premium brought in by the incoming partner, which equals ₦12,000.

Adım Adım Çözüm

1
Determine Kemi's ratio share
3/5
The profit-sharing ratio between Kemi and Chidi is 3:2, meaning Kemi receives 3 out of 5 total parts.
2
Calculate Kemi's portion of the goodwill premium
₦12,000
Multiply total premium (₦20,000) by Kemi's share (3/5): 20,000 * 3 / 5 = 12,000.

Anahtar Kavram

Allocation of Goodwill Premium on Admission of a New Partner
Soru 3540Soru

The electricity account of Chukwuma Enterprises showed a trial balance debit balance of 240,000\text{₦}240,000 for the year ended 31 December 2025. At the beginning of the year on 1 January 2025, electricity accrued was 18,000\text{₦}18,000 and prepaid electricity was 12,000\text{₦}12,000. At the end of the year on 31 December 2025, electricity accrued was 25,000\text{₦}25,000 while prepaid electricity was 15,000\text{₦}15,000. What is the total electricity expense (in ₦) to be debited to the Profit and Loss Account for the year ended 31 December 2025?

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Cevap: 244000

Cevap

The total electricity expense to be debited to the Profit and Loss Account is 244,000\text{₦}244,000.
Under accrual accounting, the expense charged for the period equals cash paid during the year plus opening prepayments minus opening accruals plus closing accruals minus closing prepayments: 240,000+12,00018,000+25,00015,000=244,000240,000 + 12,000 - 18,000 + 25,000 - 15,000 = \text{₦}244,000.

Adım Adım Çözüm

1
Identify the total cash paid during the financial year.
Amount paid = 240,000\text{₦}240,000.
This is the starting cash outflow recorded in the trial balance.
2
Adjust for opening balances brought forward from the previous period.
Add opening prepayment of 12,000\text{₦}12,000 and subtract opening accrual of 18,000\text{₦}18,000.
Prepayments from the prior year belong to the current period's expense, whereas accruals from the prior year were already expensed in that period and paid in the current period.
3
Adjust for closing balances at the end of the current period.
Add closing accrual of 25,000\text{₦}25,000 and subtract closing prepayment of 15,000\text{₦}15,000.
Accrued expenses incurred in the current period must be added, and prepaid expenses paid for the next period must be deducted under accrual accounting concepts.
4
Calculate the net charge to the Profit and Loss Account.
240,000+12,00018,000+25,00015,000=244,000240,000 + 12,000 - 18,000 + 25,000 - 15,000 = \text{₦}244,000.
This represents the exact electricity expense incurred during the financial year 2025.

Anahtar Kavram

Accrual Accounting Adjustment for Expenses
ÖncekiSayfa 177 / 697Sonraki
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