Facebook @Dethivaonganhang www facebook com/Dethivaonganhang www ThiNganHang com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang 1 ĐỀ THI ANH VĂN MOODY VÀO ĐỀ SỐ 1 Đáp án + Dịch Mr Nguyễn Lê Giang Mail[.]
Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang ĐỀ THI ANH VĂN MOODY VÀO ĐỀ SỐ Đáp án + Dịch: Mr Nguyễn Lê Giang - Mail: legiang127@gmail.com (Xem Đáp án từ Trang 4) Shareholders in the company (corporation) form of business are personally responsible for none of the liabilities of the company (corporation) unless they have provided a personal guarantee A False B True The financial accounts of a service business usually NOT include which of the following accounts? A B C D E Fixed assets Prepaid expenses Accounts payable (trade creditors) Cost of goods sold Notes payable A major difference between the company (corporation) and partnership forms of business organisation is that none of the shareholders in a company (corporation) are personally responsible for business liabilities, as general partners are in a partnership A False B True www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang Credit enhancements (security, guarantees, etc.) normally not vary based on a borrower's legal structure A False B True In a period of declining sales, profits, and cash flow, a service provider, such as a software developer, would likely have the greatest borrowing need to finance which of the following? A B C D Investments New fixed assets until they are used up in producing products Inventory (stock) until it is converted to sales and cash General operations until the business returns to a more positive financial position E A change in company ownership The financial accounts of a sole trader present withdrawals taken during the year in the operating expenses of the business A False B True If assets are defined as everything that supports the production process or results from it, then the shorter the asset conversion cycle, the greater the level of financing a business normally requires A False B True Which of the following is typically NOT considered an acceptable borrowing cause? A Finance the range of assets required to support rapid growth B Finance survival until the company can be turned around C Finance inventory (stock) until it is converted to sales and cash www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang D Pay down subordinated debt The short-term financing gap can be expressed mathematically as A trade debtors in days plus inventory (stock) in days less trade creditors in days B trade debtors in days plus trade creditors in days less inventory (stock) in days C inventory (stock) in days less trade creditors in days D trade creditors in days plus inventory (stock) in days less trade debtors in days 10 In a period of rapid economic growth, a manufacturer would likely have the greatest borrowing need to finance which of the following? (select all that apply) A B C D E Trade debtors until they are collected in cash Inventory, stock, until it is converted to sales and cash A change in company ownership Finance fixed assets until they are used up in producing product Survival until the company can be turned around 11 Other things being equal, the A shorter a firm's trading cycle, the greater the amount of suppliers' credit or bank financing it will need B longer a firm's trading cycle, the smaller the amount of suppliers' credit or bank financing it will need C longer a firm's trading cycle, the greater the amount of suppliers' credit or bank financing it will need D shorter a firm's trading cycle, the greater the amount of term debt it will need 12 Long-term debt repayment depends primarily upon _ www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang A B C D www.facebook.com/Dethivaonganhang rapid turnover of inventory (stock) timely collection of accounts receivable (trade debtors) ongoing profitability holding back payment of trade creditors as long as they'll allow 13 Which of the following accounts would typically be proportionally larger on a manufacturer's financial statements than on those of a retailer? (select all that apply) A B C D E Accounts payable (trade creditors) Income tax provision Work in process inventory (stock) Cost of goods sold Accounts receivable (trade debtors) 14 The trading cycle can be defined as the time it takes to convert the purchase of inventory (stock) into a sale and convert the sale to cash A False B True 15 Wholesalers not typically add tangible value to products before they sell them A False B True ĐÁP ÁN www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang Shareholders in the company (corporation) form of business are personally responsible for none of the liabilities of the company (corporation) unless they have provided a personal guarantee A False B True Trả lời: (B) True True (Đúng) Vì cá nhân đứng bảo lãnh chịu trách nhiệm văn phải chịu trách nhiệm với nghĩa vụ công ty với Bên thứ ba Cịn khơng người phải chịu trách nhiệm Người đại diện theo pháp luật cơng ty Dịch: Cổ đơng hình thức kinh doanh cơng ty (tập đồn) hồn tồn khơng chịu trách nhiệm cho cơng ty (tập đồn) trừ trường hợp cá nhân đứng bảo lãnh A False (Sai) B True (Đúng) The financial accounts of a service business usually NOT include which of the following accounts? A B C D E Fixed assets Prepaid expenses Accounts payable (trade creditors) Cost of goods sold Notes payable Trả lời: (D) Cost of goods sold Vì cơng ty dịch vụ khơng bán hàng hố hữu hình, bán dịch vụ loại hàng hố vơ hình > Khơng có Hàng tồn kho > Tài khoản tài khơng gồm Giá vốn hàng bán (Mà bao gồm Chí phí tài chính, chi phí th ngồi, chi phí dịch vụ ) Dịch: Tài khoản tài cơng ty dịch vụ thường KHÔNG bao gồm loại tài khoản nào? A Fixed assets (Tài sản cố định) B Prepaid expenses (Chi phí trả trước) www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang C Accounts payable (trade creditors) (Các khoản phải trả (bên bán)) D Cost of goods sold (Giá vốn hàng bán) E Notes payable (Chứng từ phải trả) A major difference between the company (corporation) and partnership forms of business organisation is that none of the shareholders in a company (corporation) are personally responsible for business liabilities, as general partners are in a partnership A False B True Trả lời: (B) True Dịch: Sự khác biệt lớn hình thức kinh doanh cơng ty (tập đồn) hiệp hội doanh nghiệp cổ đơng cơng ty (tập đồn) khơng chịu trách nhiệm cá nhân cho hoạt động kinh doanh, khác với đối tác hiệp hội A False (Sai) B True (Đúng) Credit enhancements (security, guarantees, etc.) normally not vary based on a borrower's legal structure A False B True Trả lời: (A) False Để tăng thêm bảo đảm, bảo lãnh cho khoản tín dụng ngân hàng dựa tổng thể loại hồ sơ Gồm HS pháp lý, HS mục đích vay (VD: u cầu kiểm sốt dịng tiền), HS tài (VD: Yêu cầu thêm nguồn trả nợ bổ sung từ người thân) HS TSBĐ (VD: Định giá giảm yêu cầu đưa thêm TSBĐ), khơng riêng HS pháp lý Dịch: Tăng cường tín dụng (bảo đảm, bảo lãnh, v v…) thường không dựa hồ sơ pháp lý người vay A False (Sai) B True (Đúng) www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang ... sales and cash www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang D Pay down subordinated debt The short-term financing... (Chi phí trả trước) www.ThiNganHang.com S Á C H – T À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang C Accounts payable (trade creditors) (Các khoản... À I L I Ệ U T H I T U Y Ể N Trang Facebook: @Dethivaonganhang www.facebook.com/Dethivaonganhang Shareholders in the company (corporation) form of business are personally responsible for none of