Perfect MCQ Quiz on Valuation of Intangibles for 2022
MCQ Quiz platform provide you aPerfect MCQ Quiz on Valuation of Intangibles for 2022. This MCQ Quiz covers 45 MCQ. Perfect MCQ Quiz on Valuation of Intangibles for 2022 is based on following multiple choice questions ( MCQ). If you want to know the answer of following MCQs, then you should solve the MCQ Quiz on it. Which is available at the end of this post.
a) Tangible
b) Intangible
c) Fixed
2) —————-is the present value of a firm’s anticipating excess earning.
a) Goodwill
b) Copyright
c) Patents
3) Which of the following is not intangible asset?
a) Copyrights
b) Stock
c) Patents
4) How many methods used for valuation of Goodwill?
a) 3
b) 6
c) 4
5) Under ———–method goodwill is determined by mutual agreement between business and its buyer.
a) Average Profit
b) Arbitrary Assessment
c) Weighted Average Profit Method
d) None of the above
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6) Average Profit can be calculated by dividing total profit with———-
a) Number of years
b) Periods
c) Normal income of a year
7) In average profit goodwill can be calculated by multiplying average profit with———
a) Number of profits
b) Number of years purchases
c) Normal income of a year
8) Which of the following initial parameter used for valuation of intangible asset?
a) Cost
b) Market Value
c) Replacement cost
9) Goodwill is recorded at …………
a) Liability side
b) Asset side
c) Debit side of Profit and Loss Account
10) By super profit method goodwill can calculated as ————
a) Average profit * No. of years purchases
b) Super Profit * No. of years Purchases
c) Normal * No. of years Purchases
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11) The Calculation of super profit = Average profit – ………..
a) Capital introduced
b) Normal Profit
c) Normal rate of return
12) Normal profit = …………. x Normal Rate of Return
a) Average Profit
b) Capital Employed
c) Super Profit
13) Under ————method goodwill is the difference between actual capital employed and capitalised value of future profit
a) Avg. Profit
b) Capitalization of future profit
c) Super Profit
14) Patents is a type of —————-Assets
a) Tangible Assets
b) Intangible Assets
c) Miscellaneous Expenses
15. ————-is a thing which differentiates the product from similar feature product.
a) Copyrights
b) Brands
c) Royalty
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16. ————can be defined as procedure of determining value who is willing to pay for brand.
a) Brand Equity
b) Brand Design
c) Brand Valuation
17. As per —————method expenditure and investment is incurred for replacing and introducing new brand.
a) Conversion Method
b) Accumulated Method
c) Replacement Method
d) None of the above
18. Which of the following assumes historical cost of creation of brand as its current value?
a) Conversion method
b) Accumulated Cost Method
c) Replacement Cost Method
d) None of the above
19. As per Patents Law, patents classifieds in ————categories.
a) 2
b) 4
c) 3
d) None of the above
20) ———–is a system through which rewarding individual creation and inventions.
a) Copyright
b) Goodwill
c) Patent
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21) ————-patents granted for new products, machines, processes of manufacturing.
a) Utility
b) Design
c) Plant
d) None of the above
22) ——————-patents are given to for newly created ornamental article.
a) Utility
b) Design
c) Plant
d) None of the above
23) Methods of valuation of patents are———–
a) 3
b) 4
c) 2
d) None of the above
24) —————-consider legal right of the owner of intellectual invention.
a) Copyright
b) Brand
c) Trademark
d) None of the above
25) ————method is based upon comparison of actual price paid for intellectual property with available alternate.
a) Cost Method
b) Market Method
c) Income Method
d) All of the above
Perfect MCQ Quiz on Valuation of Intangibles for 2022 is below👇
26) ————method focuses on income generating capability of intellectual property.
a) Income Method
b) Market Method
c) Cost Method
d) None of the above
27) Which of the following is upgraded version of average profit method?
a) Super Profit Method
b) Normal Profit
c) Average Profit Method
d) None of the above
28) In —————-method goodwill is valued by capitalising future maintainable profit applying normal rate of return.
a) Capitalization Method
b) Annuity Method
c) Average Profit
d) None of the above
29) ———————-is a visual representation in composition of letter, logo and phrases on a product.
a) Brand
b) Trade Mark
c) Patents
d) None of the above
30) Patents, copyrights and trademarks are————-
a) Tangible Assets
b) Intangible Assets
c) Current Assets
d) None of the above
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31) If the average profit of five years of the concerns is Rs. 4,00,000 and goodwill is calculated based on three years of purchases, the value of goodwill will be ————
a) 20,00,000
b) 12,00,000
c) 16,00,000
d) None of the above
32) Aqua Pvt Ltd., have calculated their average profit Rs.40,000 for last 5 years. Normal rate of return are to be expected at 20% and Capital employed is Rs. 1,00,000, then the amount of Normal profit will be ————-
a) 20,000
b) 40,000
c) 50,000
d) None of the above
33) Aqua Pvt Ltd., have calculated their average profit Rs.50,000 for last 5 years. Normal rate of return are to be expected at 20% and Capital employed is Rs. 1,00,000, then the amount of Super profit will be ————-
a) 30,000
b) 20,000
c) 16,00,000
d) None of the above
34) Super Profit = Average Profit -……………
a) Normal Profit
b) Normal Rate of Return
c) Capital Employed
d) None of the above
35) Normal Profit = ————–X Normal Rate of Return
a) Average Profit
b) Super Profit
c) Capital Employed
d) None of the above
Perfect MCQ Quiz on Valuation of Intangibles for 2022 is below👇
36) Under ————-method it is considered that much amount capital required to earn definite amount of profit at normal rate of return.
a) Average Profit Method
b) Super Profit Method
c) Capitalization Method
d) None of the above
37) Goodwill = Capitalized value of future maintainable profit -……………
a) Normal Profit
b) Actual Capital employed
c) Super Profit
d) None of the above
38) ————–facilitates product differentiation from similar category.
a) Trade Mark
b) Brand
c) Company Name
d) None of the above
39) ——————-involves a process of calculating the value of a brand.
a) Brand Valuation
b) Brand Recognition
c) Brand Equity
d) None of the above
a) Attractive
b) Easy to recognize and pronounce
c) Should be registered
d) All of the above
41) TRIPS stand for —–
a) Tariff Related Intellectual Property Rights
b) Trade Related Intellectual Property Rights
c) Trade Related International Property Rights
d) None of the above
42) In ————–approach numerical and economic data are used to evaluate the intellectual property.
a) Quantitative Approach
b) Qualitative Approach
c) Cost Based approach
d) None of the above
43) ————–approach focused on opportunities and risk associated with the intellectual property rights.
a) Quantitative Approach
b) Qualitative Approach
c) Cost based approach
d) None of the above
a) Income based approach
b) Market based approach
c) Cost based approach
d) All of the above
45) In ————–method expenses incurred on advertising and brand building are considered as base for valuation of trademark.
a) Market value method
b) Historical cost method
c) Income based valuation
d) None of the above
Perfect MCQ Quiz on Valuation of Intangibles for 2022 is below👇
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