ĐÁP ÁN TRẮC NGHIỆM ANH VĂN CHUYÊN NGÀNH II AC11 – THI TỰ LUẬNGhi chú (Đ): Là đáp ánDùng cho ngành học kế toán hệ từ xa của trường Đại Học Mở Hà Nội (ehou) . Có phần dịch tiếng việt ở cuối tài liệu. Tài liệu này dùng làm bài kiểm tra trắc nghiệm 1,2,3,4 , bài kiểm tra trắc nghiệm giữa kỳ . Môn này thi tự luận.
ĐÁP ÁN TRẮC NGHIỆM ANH VĂN CHUYÊN NGÀNH II AC11 – THI TỰ LUẬN Ghi (Đ): Là đáp án Câu hỏi An accrued expense is shown amongst the liabilities in the balance sheet a False b True (Đ) Câu hỏi An income prepayment appears in the balance sheet as a…………… a current asset b long-term liability c current liability (Đ) d fixed asset Câu hỏi An expense accrual appears in the balance sheet as a……… a fixed asset b long-term liability c current asset d current liability (Đ) Câu hỏi A prepaid expense requires no year-end adjustment a True b False (Đ) Câu hỏi An accrual of expense remains ………at the end of that period a unpaid (Đ) b owed c due d paid Câu hỏi An accrued expense represents an expense paid in advance a True b False (Đ) Câu hỏi A prepaid expense is shown as a current asset in the balance sheet a False b True (Đ) Câu hỏi An income accrual appears in the balance sheet as a………… a current asset (Đ) b fixed asset c current liability d long-term liability Câu hỏi The prepaid amount is ………… from the figure shown in the trial balance when including the item in the profit and loss account a subtracted (Đ) b plus c added d less Câu hỏi 10 An expense prepayment appears in the balance sheet as a…………… a current liability b long-term liability c current asset (Đ) d fixed asset Câu hỏi 11 Any……… in depreciation provision is charged against profit a increase (Đ) b increasing c growing d going up Câu hỏi 12 The asset account has a………….balance a credit b debit (Đ) c false d correct Câu hỏi 13 The provision for depreciation …………up the amount of depreciation year by year a grow b keep c build (Đ) d make Đáp án là: build Câu hỏi 14 Any increase in a depreciation provision is credited to the Profit and Loss account a True b False (Đ) Câu hỏi 15 Depreciation provision account has a credit balance a False b True (Đ) Câu hỏi 16 The reducing balance method is also termed the………….balance method a falling b decreasing c diminishing (Đ) d going down C2, P1.2 Câu hỏi 17 The asset account is reduced by the annual provision for depreciation a False (Đ) b True Câu hỏi 18 In allowing for depreciation of fixed assets, you estimate the amount to be received on……… a disposing b disposal c selling d sale (Đ) Câu hỏi 19 Depreciation is the estimate of the …………in value of fixed assets over a period of time a fall (Đ) b falling c increase d growth Câu hỏi 20 If you take no account year-by-year of the fall in value of fixed assets, the annual profit figures are……… a underestimated b undercast c overstated (Đ) d understated Câu hỏi 21 Bad debts are debts that the business is unable to……… a collect (Đ) b pay c buy d give Đáp án là: collect C3, P I Câu hỏi 22 The provision for doubtful debt has a credit balance a False b True (Đ) C3, P II Câu hỏi 23 Any decrease in the provision for doubtful debts is a ……… to the firm a loss b benefit (Đ) c reduction d growth Câu hỏi 24 Any increase in the provision for doubtful debt will be debited to the P/L account a True (Đ) b False C3, P II.1 Câu hỏi 25 Any debts written off are a/an …………of the business a benefit b loss c gain d expense (Đ) Câu hỏi 26 Any decrease in the provision for doubtful debt will be seen as an expense to the firm a False (Đ) b True C3, P II.2 Câu hỏi 27 Debts may be written off at……………times throughout the year a several b few c different (Đ) d same Đáp án là: different C3, P I Câu hỏi 28 Bad debts written off are not shown in the balance sheet a False b True (Đ) C3, P.II Câu hỏi 29 Amounts due from debtors, which are individually written off should be debited to bad debts account a True (Đ) b False C3, P I Câu hỏi 30 A……… of a debt may be written off as a bad debt if the debtor is not able to pay all of what is owed a part (Đ) b little c lot d whole Câu hỏi 31 One of the reasons for a dishonored cheque is that there may be something………in the way the cheque has been written a strange (Đ) b incorrect c different d correct Câu hỏi 32 One of the reasons for a dishonored cheque is that the drawer has not…… …… funds in his bank account a sufficient (Đ) b much c several d many Câu hỏi 33 The third step in updating the cash book is that the cash book is ……………to obtain the up-to-date balance a prepared b calculated c drawn up d re-balanced (Đ) Câu hỏi 34 Bank charges are the income of the business a False (Đ) b True C4, P.I.2 Câu hỏi 35 A bank account with overdraft has a debit balance a False (Đ) b True C4, P III Câu hỏi 36 The first step in updating the cash book is to tick the items that………….in both cash book and bank statement a show b appear (Đ) c display d come Câu hỏi 37 The reconciliation statement will start with the balance as………… the bank statement a for b with c of d per (Đ) Câu hỏi 38 A ………… cheque is one which the bank refuses to pay for various reasons a unpresented b blank c dishonored (Đ) d drawn Câu hỏi 39 The balance used in preparing the bank reconciliation statement is that of the unupdated cash book a False (Đ) b True Câu hỏi 40 The cash book is ………… with items revealed by the bank statement, e.g bank charges, credit transfer, direct debit, etc a set up b updated (Đ) c prepared d drawn up Câu hỏi 41 Capital expenditure is aimed at providing long-term benefits a True (Đ) b False C6, P I Câu hỏi 42 Capital expenditure decreases the figure of assets in the balance sheet a False (Đ) b True C6, P I Câu hỏi 43 Revenue expenditure is chargeable to the trading and profit and loss account a True (Đ) b False C6, P II Câu hỏi 44 Expenditure incorrectly treated as capital expenditure will overstate the assets on the balance sheet a False b True (Đ) Câu hỏi 45 Revenue expenditure is the day-to-day ………… costs of a business a going b walking c running (Đ) d jogging Câu hỏi 46 Capital expenditure is the money spent on the ………… of fixed assets or on improvements to fixed assets a sale b scrap c disposal d purchase (Đ) Câu hỏi 47 Where business ………… (e.g telephone) are used for the owner’s personal use, this is also regarded as drawings, and adjustments must be made at the end of the year to reflect this a facilities (Đ) b expenses c equipments d services Câu hỏi 48 Costs of business belong to capital expenditure a True b False (Đ) Câu hỏi 49 Expenditure incorrectly treated as capital expenditure will overstate the …………… on the balance sheet a debtors 10