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ĐÁP ÁN TRẮC NGHIỆM ANH VĂN CHUYÊN NGÀNH 1 AC10 THI TỰ LUẬN Ghi chú: (Đ): là đáp án Có bản dịch tiếng việt ở cuối trang Câu1 According to doubleentry rules, if an asset increases, ....... a. asset account will be debited and credited b. asset account will be credited c. asset account will be debited or credited d. asset account will be debited (Đ) Câu2 According to doubleentry rules, if a liability decreases, ....... a. Liability account will be debited (Đ) b. Liability account will be credited c. Liability account will be debited and credited d. Liability account will be debited or credited Tài liệu này dùng cho ngành học kế toán hệ từ xa ehou của Trường Đại học Mở Hà Nội
ĐÁP ÁN TRẮC NGHIỆM ANH VĂN CHUYÊN NGÀNH - AC10 THI TỰ LUẬN * Ghi chú: (Đ): đáp án - Có dịch tiếng việt cuối trang Câu1 According to double-entry rules, if an asset increases, a asset account will be debited and credited b asset account will be credited c asset account will be debited or credited d asset account will be debited (Đ) Câu2 According to double-entry rules, if a liability decreases, a Liability account will be debited (Đ) b Liability account will be credited c Liability account will be debited and credited d Liability account will be debited or credited Câu3 A is someone to whom you owe money after you buy on credit a Creditor (Đ) b Debtor c Liabilities d Loan Câu4 You are presented with the following data: Assets 13,970 Capital 2,934 Liabilities 11,576 What comment would you make? a Capital is correct b the two sides are not equal One figure must be incorrect (Đ) c the two sides are equal d the equation is correct Câu5 In the accounting equation, a The two sides will never be equal to one another b Total of assets is always bigger than total of capital and liabilities c The two sides will always be equal to one another (Đ) d Total of assets is always smaller than total of capital and liabilities Câu6 A general term for amounts owing to persons other than the owner is a creditor b loan c liabilities (Đ) d reditor debtor Câu7 ‘Balance sheet’ is a resources or items owned by the business b record of transactions by categories c the amount of the owner’s stake in the business d a type of financial statement (Đ) Câu8 A is someone who owes you money after you sell him/ her on credit a liabilities b creditor c loan d debtor (Đ) Câu9 T-type Ledger accounts has the following format: a one-sided account only with credit side b two-sided account with credit side on the left and debit side on the right c two-sided account with debit side on the left and credit side on the right (Đ) d One-sided account only with debit side Câu10 Book-keeping entries relating to Cash Sales are: a debit Cash/ Bank account & debit Sales account b credit Cash/ Bank account & credit Sales account c debit Cash/ Bank account & credit Sales account (Đ) d credit Cash/ Bank account & debit Sales account Câu11 The main difference between ‘Expenses’ and ‘Drawings’ is that a ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for his private use (Đ) b ‘Drawings’ is the costs of running a business and ‘Expenses’ is withdrawals from a business by the owner for his private use c ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for both his private use and business’ use d ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for the business’ use Câu12 The term ‘Transaction on credit’ means a a record of transactions by category (purchases, for example), or by person or organization b person (or business) to whom money is owed by the business c person (or business) who owes money for goods or services supplied by the business d taking an ownership of an asset now, but paying for it at later stage (Đ) Câu13 Book-keeping entries relating to Payment received from debtor are: a credit bank/ cash account & debit debtor’s account b debit bank/ cash account & credit debtor’s account (Đ) c debit bank/ cash account & debit debtor’s account d credit bank/ cash account & credit debtor’s account Câu14 In the transaction ‘wages of £40 are paid in cash’, which entries are correct? a Dr wages account £40 & Dr Cash account £40 b Cr wages account £40 & Dr Cash account £40 c Dr wages account £40 & Cr Cash account £40 (Đ) d Cr wages account £40 & Cr Cash account £40 Câu15 Book-keeping entries relating to Cash Purchases are: a debit purchases account & credit Cash/ Bank account (Đ) b credit purchases account & credit Cash/ Bank account c credit purchases account & debit Cash/ Bank account d debit purchases account & debit Cash/ Bank account Câu16 In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct? a Dr Sales £210 & Cr Bank £210 b Dr T Smith £210 & Cr Sales £210 (Đ) c Dr Sales £210 & Cr T Smith £210 d Dr Bank £210 & Cr Sales £210 Câu17 Which item below is not an expense? a insurance b rent receivable (Đ) c rent payable d wages, salaries Câu18 Where balances are carried forward from one page to the next, ‘balance ’ would appear at the bottom of one page and ‘balance .’ at the top of the next page a c/d – b/d b c/f – b/f (Đ) c b/d – c/d d b/f – c/f Câu19 The difference between current account and deposit account is that current account is used for banking and withdrawal of money, and in deposit account withdrawals will be a regular/ infrequent (Đ) b infrequent/ infrequent c infrequent/ Regular d regular/ regular Câu20 is used to record Cash & Bank accounts a Sales Ledger b Cash book (Đ) c Private Ledger d General Ledger Câu21 accounts are individual accounts of debtors and creditors a impersonal b nominal c real d personal (Đ) Câu22 account is used for regular banking and withdrawal of money a credit transfer b current (Đ) c deposit d cheque Câu23 Ledger is used to record debtor accounts a General b Private c Purchases d Sales (Đ) Câu24 accounts cover asset accounts such as premises, motor vehicles, etc a nominal b personal c impersonal d real (Đ) Câu25 accounts cover various income and expense accounts, e.g sales, wages, etc a Impersonal b Personal c nominal (Đ) d Real Câu26 The account ‘Bank’ has transactions during July, Year 4, including debit entries with £2,000 and credit entries with £170 and £240 How much is the balance of this account at the end of July, Year 4? a £1,590 Dr (Đ) b £1,590 Cr c £1,690 Dr d £1,690 Cr Câu27 The account ‘T Smith’ has transactions during July, Year 4, including debit entries with £50 & £80 and credit entries with £170 and £230 How much is the balance of this account at the end of July, Year 4? a £270 Dr b £170 Cr c £170 Dr d £270 Cr (Đ) Câu28 From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’ What kind of discount is it? a discount received b Trade discount c Cash discount d discount allowed (Đ) Câu29 In the transaction: ‘Paid £442 in cash to A Dobbs in settlement of a debt of £450’ What entries in the Cash book are done? a Cr Cash £442 b Cr Discount allowed £8 & Cr Cash £442 c Cr Discount received £8 & Cr Cash £442 (Đ) d Dr Cash £442 Câu30 From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him & you paid your debt within required time; hence 3% cash discount was received’ How much cash discount did you received? a £2,000 b £1,940 c £60 (Đ) d £1,960 Câu31 From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’ How much cash discount was given to him? a £1,746 b £54 (Đ) c £1,756 d £1,800 Câu32 From the transaction below: ‘The business owed L Turner £2,000 for the goods bought from May 20th Year By paying by cheque within a specified time (May 23, Year 2), the business can receive a cash discount of 5%’ What entries in the cash book are necessary for this transaction? a Cr Discount received £100 & Dr Bank £1,900 b Dr Discount received £100 & Cr Bank £1,900 c Cr Discount received £100 & Cr Bank £1,900 (Đ) d Dr Discount received £100 & Dr Bank £1,900 Câu33 In the transaction: ‘Withdrew £420 from bank to make cash in office’ What entries in the Cash book are done?Nếu vụ án không thuộc thẩm quyền Tịa án phải trả hồ sơ cho Viện kiểm sát a Dr Bank £420 & Cr Cash £420 b Cr Bank £420 & Dr Cash £420(Đ) c Dr Bank £420 & Dr Cash £420 d Cr Bank £420 & Cr Cash £420 Câu34 From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’ How much did A Smith actually pay? a £1,800 b £1,746 (Đ) c £1,756 d £54 Câu35 From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him & You paid your debt within required time; hence 3% cash discount was received’ How much did you have to pay? a £1,940 (Đ) b £2,000 c £60 d £1,960 Câu36 is an amount received from creditors when paying them within required time a discount allowed b trade discount c cash discount d discount received (Đ) Câu37 The total of discount received column in the cash book will be transferred to Ledger a Purchases b Private c General (Đ) d Sales Câu38 In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’ What entries in the Cash book are done? a Cr Cash £410 & Cr Bank £1,000 b Dr Cash £1,410 c Dr Cash £410 d Dr Cash £410 & Dr Bank £1,000 (Đ) Câu39 From the transaction below: ‘A Smith owed the business £1,500 for the goods sold to him on May 10, Year The terms of sale allow for 3% cash discount for payment within days On May 15, Year 2, A Smith paid his debt by cheque.’ What entries in the cash book are necessary for this transaction? a Dr Discount allowed £45 & Dr Bank £1,455 (Đ) b Cr Discount allowed £45 & Dr Bank £1,455 c Cr Discount allowed £45 & Cr Bank £1,455 d Dr Discount allowed £45 & Cr Bank £1,455 Câu40 In the transaction below: ‘You owed A John, a creditor for the goods bought from him & you paid your debt within required time; hence A John gave you cash discount’ What kind of discount is it? a Trade discount b discount received (Đ) c discount allowed d Cash discount Câu41 10