ANH VĂN CHUYÊN NGÀNH 2 – AC11 Hướng dẫn cách tra đáp án: Những câu hỏi chung chung thì anh chị tra cứu bằng đáp án cho nhanh (phím tắt CTRL + F) Có nhiều đáp án giống nhau, hoặc trùng nhau, nhưng khác câu hỏi, anh chị đọc kỹ câu hỏi. Chúc anh chị thi tốt . ………..cheques and amounts paid in, not yet credited are used to prepare the bank reconciliation statement. blank dishonored drawn unpresented A ………… cheque is one which the bank refuses to pay for various reasons. blank dishonored drawn unpresented A bad debt recovered account is used to record the recovery of bad debts ………the financial year in which they were written off. after before
1 ANH VĂN CHUYÊN NGÀNH – AC11 Hướng dẫn cách tra đáp án: Những câu hỏi chung chung anh chị tra cứu đáp án cho nhanh (phím tắt CTRL + F) Có nhiều đáp án giống nhau, trùng nhau, khác câu hỏi, anh chị đọc kỹ câu hỏi Chúc anh chị thi tốt! ……… cheques and amounts paid in, not yet credited are used to prepare the bank reconciliation statement blank dishonored drawn unpresented A ………… cheque is one which the bank refuses to pay for various reasons blank dishonored drawn unpresented A bad debt recovered account is used to record the recovery of bad debts ………the financial year in which they were written off after before during on A bank account with overdraft has a debit balance False True A bank reconciliation statement is prepared to ……… between the cash book and bank statement balances explain identify reconcile update A debit balance on the insurance account means that insurance premiums have been paid in advance False True A journal entry always includes a debit and a credit entry False True 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 narrative cause sentence word A petty cash book voucher has to be completed and ……… before payment is made authorized made obtained written A prepaid expense is added to the expense item from the trial balance False True A prepaid expense is shown as a current asset in the balance sheet False True A prepaid expense requires no year-end adjustment False True A prepaid income is an income received in…………of the accounting period that it relates to advance ahead front terms A provision for doubtful debt is set at a ………….of debtors number percentage rank rate A stale cheque might be a dishonored one False True 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 little lot part whole Accrual of income means that income due ………… the financial year has not been received by the end of the year for of to with Alternative names for the Journal are the ……… Journal or Journal Proper general generalize generous popular Amounts due from debtors, which are individually written off should be debited to bad debts account False True Amounts paid in but not yet included in the bank statement are called unpresented cheques False True An accrual of expense remains ………at the end of that period due owed paid unpaid An accrued expense is shown amongst the liabilities in the balance sheet False True An accrued expense is shown as an amount due within year in the balance sheet False True An accrued expense represents an expense paid in advance False True An error in addition is one not affecting the trial balance agreement False True An error overstating an expense item would also overstate the net profit False True An error understating an income item would also understate capital True False An error understating the purchases amount would overstate gross profit True False An expense accrual appears in the balance sheet as a……… current asset current liability fixed asset long-term liability An expense prepayment appears in the balance sheet as a…………… current asset current liability fixed asset long-term liability An income accrual appears in the balance sheet as a………… current asset current liability fixed asset long-term liability An income prepayment appears in the balance sheet as a…………… current asset current liability fixed asset long-term liability Any debt written off must be charged against the profit by means of a ……….entry in the profit and loss account credit debit right wrong Any debts written off are a/an …………of the business benefit expense gain loss Any decrease in the provision for doubtful debt will be seen as an expense to the firm False True Any decrease in the provision for doubtful debts is a ……… to the firm benefit growth loss reduction Any increase in a depreciation provision is credited to the Profit and Loss account False True Any increase in the provision for doubtful debt will be debited to the P/L account False True Any……… in depreciation provision is charged against profit going up growing increase increasing Bad debts are debts that the business is unable to……… buy collect give pay Bad debts written off are not shown in the balance sheet False True Bank charges are the income of the business False True Capital expenditure decreases the figure of assets in the balance sheet False True Capital expenditure is aimed at providing long-term benefits False True Capital expenditure is the money spent on the ………… of fixed assets or on improvements to fixed assets disposal purchase sale scrap Closing stock appears ………in the final accounts twice four times once three times Closing stock appears both in the trading account and in the balance sheet True False Closing stock is included in the trial balance False True Costs of business belong to capital expenditure False True Debts may be written off at……………times throughout the year different few same several Depreciation is the estimate of the …………in value of fixed assets over a period of time fall falling growth increase Depreciation provision account has a credit balance False True 10