Anh văn chuyên ngành 2 AC11

Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11 Anh văn chuyên ngành 2AC11

AC11 - ANH VĂN CHUYÊN NGÀNH Chuyên nhận hỗ hỗ trợ trắc nghiệm TựTự luận giágiá cả hợp lý lý352 Chuyên nhận trợ trắc nghiệm luận hợp ZALO 0986116006 0986116006 BIÊN SOẠN ZALO HẢI YẾN -ZALO 0788 011 0986116006 0986116006 ……… cheques and amounts paid in, not yet credited are used to prepare the bank reconciliation statement ► unpresentedu blankb dishonoredd drawnd A ………… cheque is one which the bank refuses to pay for various reasons ► dishonoredd blankb drawnd unpresentedu A bad debt recovered account is used to record the recovery of bad debts ………the financial year in which they were written off ► aftera beforeb duringd ono A bank account with overdraft has a debit balance ► FalseF TrueT A bank reconciliation statement is prepared to ……… between the cash book and bank statement balances ► reconciler explaine identifyi updateu A debit balance on the insurance account means that insurance premiums have been paid in advance ► TrueT FalseF A journal entry always includes a debit and a credit entry ► FalseF TrueT A journal entry states which account is to be debited and which account is to be credited, along with a ……… to explain the reason for the entry ► narrativen causec sentences wordw A petty cash book voucher has to be completed and ……… before payment is made ► authorizeda madem Chuyên nhận hỗZALO trợ trắc HẢI nghiệm Tự -luận giá cả011 hợp lý352 BIÊN SOẠN YẾN 0788 ZALO 0986116006 0986116006 obtainedo writtenw 10 A prepaid expense is added to the expense item from the trial balance ► FalseF TrueT 11 A prepaid expense is shown as a current asset in the balance sheet ► TrueT FalseF 12 A prepaid expense requires no year-end adjustment ► FalseF TrueT 13 A prepaid income is an income received in…………of the accounting period that it relates to ► advancea aheada frontf termst 14 A provision for doubtful debt is set at a ………….of debtors ► percentagep numbern rankr rater 15 A stale cheque might be a dishonored one ► TrueT FalseF 16 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 ► partp littlel lotl wholew 17 Accrual of income means that income due ………… the financial year has not been received by the end of the year ► forf ofo tot withw 18 Alternative names for the Journal are the ……… Journal or Journal Proper ► generalg generalizeg generousg popularp 19 Amounts due from debtors, which are individually written off should be debited to bad debts account ► TrueT Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO HẢI YẾN - 0788 011 352 ZALO0986116006 0986116006 FalseF 20 Amounts paid in but not yet included in the bank statement are called unpresented cheques ► FalseF TrueT 21 An accrual of expense remains ………at the end of that period ► unpaidu dued owedo paidp 22 An accrued expense is shown amongst the liabilities in the balance sheet ► TrueT FalseF 23 An accrued expense is shown as an amount due within year in the balance sheet ► TrueT FalseF 24 An accrued expense represents an expense paid in advance ► FalseF TrueT 25 An error in addition is one not affecting the trial balance agreement ► FalseF TrueT 26 An error overstating an expense item would also overstate the net profit ► FalseF TrueT 27 An error understating an income item would also understate capital ► TrueT FalseF 28 An error understating the purchases amount would overstate gross profit ► TrueT FalseF 29 An expense accrual appears in the balance sheet as a……… ► currentcliabilityl currentcasseta fixedfasseta long-termlliabilityl 30 An expense prepayment appears in the balance sheet as a…………… ► currentcasseta currentcliabilityl fixedfasseta Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO HẢI YẾN - 0788 011 352 ZALO0986116006 0986116006 long-termlliabilityl 31 An income accrual appears in the balance sheet as a………… ► currentcasseta currentcliabilityl fixedfasseta long-termlliabilityl 32 An income prepayment appears in the balance sheet as a…………… ► currentcliabilityl currentcasseta fixedfasseta long-termlliabilityl 33 Any debt written off must be charged against the profit by means of a ……….entry in the profit and loss account ► debitd creditc rightr wrongw 34 Any debts written off are a/an …………of the business ► expensee benefitb gaing lossl 35 Any decrease in the provision for doubtful debt will be seen as an expense to the firm ► FalseF TrueT 36 Any decrease in the provision for doubtful debts is a ……… to the firm ► benefitb growthg lossl reductionr 37 Any increase in a depreciation provision is credited to the Profit and Loss account ► FalseF TrueT 38 Any increase in the provision for doubtful debt will be debited to the P/L account ► TrueT FalseF 39 Any……… in depreciation provision is charged against profit ► increasei goinggupu growingg increasingi 40 Bad debts are debts that the business is unable to……… Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý 0986116006 BIÊN SOẠNZALO ZALO0986116006 HẢI YẾN - 0788 011 352 ► collectc buyb giveg payp 41 Bad debts written off are not shown in the balance sheet ► TrueT FalseF 42 Bank charges are the income of the business ► FalseF TrueT 43 Capital expenditure decreases the figure of assets in the balance sheet ► FalseF TrueT 44 Capital expenditure is aimed at providing long-term benefits ► TrueT FalseF 45 Capital expenditure is the money spent on the ………… of fixed assets or on improvements to fixed assets ► purchasep disposald sales scraps 46 Closing stock appears ………in the final accounts ► twicet fourftimest onceo threettimest 47 Closing stock appears both in the trading account and in the balance sheet ► TrueT FalseF 48 Closing stock is included in the trial balance ► FalseF TrueT 49 Costs of business belong to capital expenditure ► FalseF TrueT 50 Debts may be written off at……………times throughout the year ► differentd fewf sames Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO ZALO 0986116006 HẢI YẾN - 0788 011 352 0986116006 severals 51 Depreciation is the estimate of the …………in value of fixed assets over a period of time ► fallf fallingf growthg increasei 52 Depreciation provision account has a credit balance ► TrueT FalseF 53 Differences in the cash book and bank statement balances could be due to time……… ► differencesd causesc changesc shiftss 54 Drawings can be in the form of business facilities ► TrueT FalseF 55 Drawings can only be in the form of bank or cash ► FalseF TrueT 56 Drawings cannot be in the form of goods that the business deal ► FalseF TrueT 57 Drawings is …………from capital in the balance sheet ► deductedd addeda differentd lessl 58 Drawings is added to capital in the balance sheet ► FalseF TrueT 59 Drawings might also take the …….of goods for private use ► formf effecte formatf layoutl 60 Drawings might also take the form of using business………for private purposes ► facilitiesf expendituree expensese Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO HẢI YẾN - 0788 011 352 ZALO0986116006 0986116006 facilitatef 61 During the period, the petty cashier can make payments up to the value of the ………… ► floatf accounta budgetb fundf 62 Errors are …………… using journal entries ► correctedc causedc createdc madem 63 Errors in figures in the trading and profit and loss account will affect the ……………… of profits ► calculationc causec leadingl resultingr 64 Errors in figures in the trading and profit and loss account will affect the calculation of profits ► TrueT FalseF 65 Errors of commission occur when a transaction is entered in the wrong class of account ► FalseF TrueT 66 Errors of duplication occur when a transaction is entered twice in the book ► TrueT FalseF 67 Errors of original entry happen when the entries have been made with the amount being entered wrongly in one account ► FalseF TrueT 68 Expenditure incorrectly treated as capital expenditure will overstate the …………… on the balance sheet ► assetsa capitalc debtorsd liabilitiesl 69 Expenditure incorrectly treated as capital expenditure will overstate the assets on the balance sheet ► TrueT FalseF 70 Expenditure incorrectly treated as revenue expenditure will overstate expenses and ………… profits ► reducer increasei raiser Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO ZALO0986116006 HẢI YẾN - 0788 011 352 0986116006 riser 71 Expenditure incorrectly treated as revenue expenditure will understate expenses and increase profits ► FalseF TrueT 72 Expenses and incomes need to be………… to the correct accounting period ► matchedm listenl listeningl matchm 73 If drawings is in the form of cash, …… account is credited ► cashc bankb capitalc drawingsd 74 If drawings is in the form of goods, it is necessary to show a……….from purchases in the trading caccount ► deductiond decreased deductd reducer 75 If trading and profit and loss accounts are presented in a two sided form, it is called the …….form ► horizontalh longl shorts verticalv 76 If you take no account year-by-year of the fall in value of fixed assets, the annual profit figures are……… ► overstatedo undercastu underestimatedu understatedu 77 If you take no account year-by-year of the fall in value of fixed assets, the value of assets in the balance sheet is ……… ► overstatedo undercastu underestimatedu understatedu 78 In allowing for depreciation of fixed assets, you estimate the amount to be received on……… ► sales disposald disposingd sellings 79 In straight line method to calculate depreciation, the eventual disposal………… is estimated ► valuev costc Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO ZALO0986116006 HẢI YẾN - 0788 011 352 0986116006 estimatee pricep 80 In the account of provision for depreciation, it is only necessary to ……….down the balance once two entries have been made ► bringb carryc getg putp 81 In the balance sheet, each fixed asset is shown at……… less total depreciation to date ► costc onceo pricep timet 82 In the balance sheet, the net profit is added to capital ► TrueT FalseF 83 In the balance sheet, the net profit is added to………… ► capitalc debtorsd drawingsd stocks 84 In the petty cash book, any payment item has to be entered twice, once in the total column and once in the appropriate analysis column ► TrueT FalseF 85 In the petty cash book, the total of the analysis column totals and the total of payments are not necessarily equal ► FalseF TrueT 86 Omission is an error affecting the trial balance agreement ► FalseF TrueT 87 Once the provision for doubtful debts has been created, it remains in the books until……… ► changedc amendeda leftl movedm 88 One of the reasons for a dishonored cheque is that the drawer has not…… ……funds in his bank account ► sufficients manym muchm severals Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO ZALO 0986116006 HẢI YẾN - 0788 011 352 0986116006 89 One of the reasons for a dishonored cheque is that there may be something………in the way the cheque has been written ► stranges correctc differentd incorrecti 90 Opening stock appears ………in the final accounts ► onceo fourftimest threettimest twicet 91 Petty cash book is set up to deal with…………payments ► enormouse bigb largel smalls 92 Petty cash operates on the imprest………… ► systems measurem methodm wayw 93 Provision for depreciation has a………… balance ► creditc correctc debitd falsef 94 Reimbursement of the petty cash float may be done on the last day of the period or on the first day of the ……… period ► nextn accountinga annuala financialf 95 Revenue expenditure is chargeable to the trading and profit and loss account while capital expenditure results in ………… figures for the balance sheet ► increasedi decreasedd fallenf reducedr 96 Revenue expenditure is chargeable to the trading and profit and loss account ► TrueT FalseF 97 Revenue expenditure is the day-to-day ………… costs of a business ► runningr goingg Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO HẢI YẾN - 0788 011 352 ZALO0986116006 0986116006 joggingj walkingw 98 Stock included in the balance sheet is the opening stock ► FalseF TrueT 99 Straight line method is also termed the fixed ………… method ► installmenti asseta divisiond periodp 100 The ………… column is used to record the receipt of money into petty cash ► receiptsr analysisa dated detailsd 101 The accrual amount is ……………to the figure shown in the trial balance when including the item in the profit and loss account ► addeda lessl paidp plusp 102 The amount paid out is then ……… to the petty cashier at the end of the period ► reimbursedr drawnd giveng lentl 103 The asset account balance is not reduced by the ………… provision for depreciation ► annuala dailyd hourlyh monthlym 104 The asset account balance is reduced when the asset is sold or……… ► scrappeds boughtb giveng keptk 105 The asset account has a………….balance ► debitd correctc creditc falsef 106 The asset account is reduced by the annual provision for depreciation ► FalseF Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO ZALO0986116006 HẢI YẾN - 0788 011 352 0986116006 TrueT 107 The bad debts account serves as a ………….point for debts written off over the year ► collectionc arrivala comingc finalf 108 The balance sheet will show the total of debtor after the provision for doubtful debts being deducted ► FalseF TrueT 109 The balance sheet will show the total of debtor before writing off bad debts ► FalseF TrueT 110 The balance used in preparing the bank reconciliation statement is that of the unupdated cash book ► FalseF TrueT 111 The cash book is ………… with items revealed by the bank statement, e.g bank charges, credit transfer, direct debit, etc ► updatedu drawndupu preparedp setsupu 112 The first step in updating the cash book is to tick the items both appear in the cash book and bank statement ► TrueT FalseF 113 The first step in updating the cash book is to tick the items that………….in both cash book and bank statement ► appeara comec displayd shows 114 The float cannot be amended, it is set as a fixed amount ► FalseF TrueT 115 The items picked up from the bank statement are entered into the cash book as at the last date of the period ► TrueT FalseF 116 The items picked up from the bank statement should not appear in the …………statement ► reconciliationr preparedp sales Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO HẢI YẾN - 0788 011 352 ZALO0986116006 0986116006 updatedu 117 The journal is a kind of book of prime entry ► TrueT FalseF 118 The Journal is not a part of the double entry system; it is just a form of ………… supporting the double entry ► diaryd bookb noten notebookn 119 The journal is used to record transactions that are not entered in the other books of ………… entry ► originalo creditc debitd doubled 120 The main difference between the two types of expenditure is the ………… of time the expenditure is of benefit to the business ► lengthl depthd heighth weightw 121 The main………….of depreciation are physical deterioration, economic factors and time factors ► causesc causec ideasi itemsi 122 The petty cash book has ………… columns for each category of expenditure ► analysisa detailedd differentd manym 123 The petty cash book is a book of ……… entry as well as a ledger account ► originalo creditc debitd doubled 124 The prepaid amount is ………… from the figure shown in the trial balance when including the item in the profit and loss account ► subtracteds addeda lessl plusp 125 The provision for depreciation …………up the amount of depreciation year by year ► buildb Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO 0986116006 HẢI YẾN - 0788 011 352 growg keepk makem 126 The provision for doubtful debt has a credit balance ► TrueT FalseF 127 The provision for doubtful debt is never adjusted ► FalseF TrueT 128 The provisional profits may change as a result of error …………… ► correctionc commissionc compensationc duplicationd 129 The purchase and sale of fixed assets is always made diary notes on in the journal ► FalseF TrueT 130 The reconciliation process has two………… ► stagess measuresm methodsm waysw 131 The reconciliation statement will start with the balance as………… the bank statement ► perp forf ofo withw 132 The reduced balance is the cost of the asset less depreciation to ………… ► dated dayd hourh minutem 133 The reducing balance method is also termed the………….balance method ► diminishingd decreasingd fallingf goinggdownd 134 The reimbursement can only take place on the last day of the period (e.g the month) ► TrueT FalseF 135 The third step in updating the cash book is that the cash book is ……………to obtain the up-to-date balance Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO 0986116006 HẢI YẾN - 0788 011 352 ► re-balancedr calculatedc drawndupu preparedp 136 The trading and profit and loss account only has one form to be display ► FalseF TrueT 137 The use of the Journal reduces the chances of ……… a transaction and makes fraud by book-keepers more difficult ► omittingo leavingl recordingr rememberingr 138 The use of the petty cash book saves the cash book and ledger accounts from being ………… with a lot of minor details ► overcrowdedo heavyh manym muchm 139 The value closing stock has got an …… on the profit for the period ► effecte affecta affectiona effectivee 140 The value closing stock has got an effect on the profit for the period ► TrueT FalseF 141 The voucher numbers are entered in ………… ► sequences casec timet turnt 142 The word ‘estimate’ in allowing for depreciation of fixed assets means that you are estimating the working……….of the asset ► timet hoursh lifel periodp 143 There are two ways in preparing the bank reconciliation statement ► TrueT FalseF 144 There is likely to be either a ……….or a profit arising out of the sale of a fixed asset ► lossl Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý BIÊN SOẠN ZALO 0986116006 HẢI YẾN - 0788 011 352 decreased fallf reducer 145 To correct the error of reversal of entries, we need to double the original amount in the entries made ► TrueT FalseF 146 Totals from the analysis columns are posted to the ……… accounts at the end of the month ► ledgerl appropriatea relevantr suitables 147 When a fixed asset is sold, there are ………… elements to take account of ► 33 22 44 55 148 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 ► facilitiesf equipmentse expensese servicess 149 With the straight line method of depreciation, the estimated disposal value should not be allowed for in calculating the annual depreciation provision ► FalseF TrueT 150 Year-end ……………… are necessary to give a true and fair picture, as far as possible, of the performance of the business over the period ► adjustmentsa accountsa calculationsc performancep BIÊN SOẠN ZALO HẢI YẾN - 0788 011 352 Chuyên nhận hỗ trợ trắc nghiệm Tự luận giá hợp lý 0986116006