Đáp án môn Anh Văn chuyên ngành 2 ehou đại học mở (đầy đủ)

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

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.

A bank account with overdraft has a debit balance.

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.

Amounts due from debtors, which are individually written off should

be debited to bad debts account.

Any debt written off must be charged against the profit by means of

a ……….entry in the profit and loss account.

credit

debit

right

Any debts written off are a/an …………of the business.

Bad debts are debts that the business is unable to………

Differences in the cash book and bank statement balances could be due to time………

Expenditure incorrectly treated as revenue expenditure will

overstate expenses and ………… profits.

increase

reduce

rise

Expenditure incorrectly treated as revenue expenditure will

understate expenses and increase profits.

If drawings is in the form of goods, it is necessary to show

a……….from purchases in the trading caccount.

In allowing for depreciation of fixed assets, you estimate the

amount to be received on………

Omission is an error affecting the trial balance agreement.

False

True

Once the provision for doubtful debts has been created, it remains

in the books until………

Reimbursement of the petty cash float may be done on the last day

of the period or on the first day of the ……… period.

The accrual amount is ………to the figure shown in the trial

balance when including the item in the profit and loss account.

added

less

paid

plus

The amount paid out is then ……… to the petty cashier at the end

The bad debts account serves as a ………….point for debts written off over the year.

The cash book is ………… with items revealed by the bank

statement, e.g bank charges, credit transfer, direct debit, etc.

The first step in updating the cash book is to tick the items

that………….in both cash book and bank statement.

The Journal is not a part of the double entry system; it is just a form

of ………… supporting the double entry.

diary

book

note

notebook

The journal is used to record transactions that are not entered in the other books of ………… entry.

original

credit

debit

double

The main difference between the two types of expenditure is the

………… of time the expenditure is of benefit to the business.

depth

height

length

weight

The main………….of depreciation are physical deterioration,

economic factors and time factors.

The reconciliation statement will start with the balance

as………… the bank statement.

True

The third step in updating the cash book is that the cash book is

………to obtain the up-to-date balance.

To correct the error of reversal of entries, we need to double the original amount in the entries made.

False

True

Totals from the analysis columns are posted to the ……… accounts

at the end of the month.

equipments

expenses

facilities

services

With the straight line method of depreciation, the estimated

disposal value should not be allowed for in calculating the annual depreciation provision.

False

True

Year-end ……… are necessary to give a true and fair picture, as far as possible, of the performance of the business over the period.

adjustments

accounts

calculations

performance

1) A miracle solution………appear magically.

d has been performed

3) Education _ to be the most important element to develop a country

a Can often be considered (Đ)

b Can often consider

If you want to get to the top, you have to be ……… I mean be prepared

to take risks and to try new ways of doing things

a Setting up a quality system

b Problem that delays or male worse (Đ)

c Founding an institution

d Ability to solve a problem

15) Solar power is ………to provide more than 20% of our energy needs.

d It’s going to rain (Đ)

20) The telephone by Alexander Graham Bell

b might

c could

d Can’t (Đ)

23) The trees

a were grown in the backyard by John yesterday

b were grown by John yesterday in the backyard

c were grown in the backyard yesterday by John (Đ)

d in the backyard were grown yesterday by John

24) There are several flights each day to Paris There ………be a problem

26) What they need is a ……… person, someone who can choose the right course of action even in a very difficult situation.

b flexible

c aggressive

d impulsive

34) yet?

a Have the letters typed

b Have been the letters typed

c Had the letters typed

d Have the letters been typed (Đ)

35) ……… people do things without thinking about the consequences

a risky

b moody

c flexible

d impulsive (Đ)