Perfect MCQ Quiz on Valuation of Intangibles for 2022

Perfect MCQ Quiz on Valuation of Intangibles for 2022

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.

 
1) Goodwill is a type of ————assets. 
a) Tangible 
b) Intangible 
c) Fixed 
d) None of the above

2) —————-is the present value of a firm’s anticipating excess earning. 
a) Goodwill 
b) Copyright 
c) Patents 
d) None of the above

3) Which of the following is not intangible asset? 
a) Copyrights 
b) Stock 
c) Patents 
d) None of the above

4) How many methods used for valuation of Goodwill? 
a) 3 
b) 6 
c) 4 
d) None of the above
 

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 

 

d) None of the above
 

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

d) None of the above
 

8) Which of the following initial parameter used for valuation of intangible asset? 
a) Cost 
b) Market Value 
c) Replacement cost 

d) None of the above
 

9) Goodwill is recorded at ………… 
a) Liability side 
b) Asset side 
c) Debit side of Profit and Loss Account 

d) None of the above
 

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 

d) None of the above
 

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11) The Calculation of super profit = Average profit – ……….. 
a) Capital introduced 
b) Normal Profit 
c) Normal rate of return
d) None of the above
 

12) Normal profit = …………. x Normal Rate of Return 
a) Average Profit 
b) Capital Employed 
c) Super Profit 

d) None of the above
 

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 

d) None of the above
 

14) Patents is a type of —————-Assets 
a) Tangible Assets 
b) Intangible Assets 
c) Miscellaneous Expenses

d) None of the above
 

15. ————-is a thing which differentiates the product from similar feature product. 
a) Copyrights 
b) Brands 
c) Royalty 

d) None of the above
 

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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 

 

d) None of the above
 

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

d) None of the above
 

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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 

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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

 

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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

 
40) Which of the following is /are requirements of good branding? 
a) Attractive 
b) Easy to recognize and pronounce 
c) Should be registered 
d) All of the above 

 

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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

 
44) Which of the following method is/ are not used in qualitative approach in valuation of patents? 
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

 

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