TRẮC NGHIỆM TIẾNG ANH CHUYÊN NGÀNH kế TOÁN 1 1

bộ câu hỏi trắc nghiệm tiếng anh chuyên ngành kế toán I, viện đại học mở có đáp án chuẩn

Trang 1

Câu hỏi 1

A is someone who owes you money after you sell him/ her on credit

Chọn một câu trả lời:

a debtor

b loan

c liabilities

d creditor

Câu 2

Which item below is not an asset?

a Creditor

b Motor vehicle

c Debtor

d Cash

Câu 3

Capital’ is

a the amount of the owner’s stake in the business

b resources or items owned by the business

c a type of financial statement

d record of transactions by categories

Câu 4

is a general term for activities of the business

a transactions

b sales

c capital

d purchases

Câu 5

In the following transaction: ‘The owner puts a further amount into the business by cheque’, which account is debited and which account is credited?

a debit the owner’s account & credit capital account

Trang 2

b debit bank account & credit the owner’s account

c debit the owner’s account & credit bank account

d debit bank account & credit capital account

Câu 6

You are presented with the following data:

Assets 13,970

Capital 2,934

Liabilities 11,576

What comment would you make?

a the equation is correct

b the two sides are equal

c Capital is correct

d the two sides are not equal One figure must be incorrect

Câu 7

The word in the heading of the balance sheet is linked to the idea of the snapshot photograph Chọn một câu trả lời:

a month

b equal

c with

d at

Câu 8

According to double-entry rules, if an asset increases,

a asset account will be credited

b asset account will be debited

c asset account will be debited and credited

d asset account will be debited or credited

Câu 9

T-type Ledger accounts has the following format:

a one-sided account only with credit side

b two-sided account with debit side on the left and credit side on the right

Trang 3

c two-sided account with credit side on the left and debit side on the right

d One-sided account only with debit side

Câu 10

Balance sheet’ is

a the amount of the owner’s stake in the business

b resources or items owned by the business

c a type of financial statement

d record of transactions by categories

Câu 11

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 Chọn một câu trả lời:

a infrequent/ Regular

b regular/ regular

c regular/ infrequent

d infrequent/ infrequent

12

is direct transfer between bank accounts, involving fixed accounts at regular intervals Chọn một câu trả lời:

a credit transfer

b Cheque

c standing order

d direct debit

13

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/f – b/f

b b/d – c/d

c c/d – b/d

d b/f – c/f

14

Trang 4

The account ‘T Smith’ has 4 transactions during July, Year 4, including 2 debit entries with £50 &

£80 and 2 credit entries with £170 and £230 How much is the balance of this account at the end of July, Year 4?

a £270 Cr

b £270 Dr

c £170 Cr

d £170 Dr

15

accounts are individual accounts of debtors and creditors

a nominal

b real

c personal

d impersonal

16

Ledger is used to record creditor accounts

a Private

b Purchases

c Sales

d General

17

accounts cover various income and expense accounts, e.g sales, wages, etc

a nominal

b Real

c Personal

d Impersonal

18

is used to record Cash & Bank accounts

a Private Ledger

b Sales Ledger

Trang 5

c General Ledger

d Cash book

19

The account ‘T Dove’ has 4 transactions during May, Year 4, including 2 debit entries with £150 &

£80 and 2 credit entries with £170 and £35 How much is the balance of this account at the end of May, Year 4?

a £35 Dr

b £35 Cr

c £25 Dr

d £25 Cr

20

is a direct means of transferring money through the bank systems, which is initiated by the paying party

a standing order

b direct debit

c credit transfer

d cheque

21

Book-keeping entries relating to Purchases Returns are:

a credit Returns Inwards account & debit debtor’s account

b debit Returns Outwards account & credit supplier’s (creditor’s) account

c debit Returns Inwards account & credit debtor’s account

d credit Returns Outwards account & debit supplier’s (creditor’s) account

22

Book-keeping entries relating to Payment to creditor are:

a debit creditor’s account & debit bank/ cash account

b credit creditor’s account & credit bank/ cash account

c credit creditor’s account & debit bank/ cash account

d debit creditor’s account & credit bank/ cash account

23

The term ‘Transaction on credit’ means

Trang 6

a person (or business) who owes money for goods or services supplied by the business

b taking an ownership of an asset now, but paying for it at later stage

c person (or business) to whom money is owed by the business

d a record of transactions by category (purchases, for example), or by person or organization 24

Book-keeping entries relating to Payment received from debtor are:

a credit bank/ cash account & debit debtor’s account

b debit bank/ cash account & debit debtor’s account

c credit bank/ cash account & credit debtor’s account

d debit bank/ cash account & credit debtor’s account

25

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 & Cr Cash account £40

c Dr wages account £40 & Cr Cash account £40

d Cr wages account £40 & Dr Cash account £40

26

In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct? Chọn một câu trả lời:

a Dr Sales £210 & Cr T Smith £210

b Dr Sales £210 & Cr Bank £210

c Dr T Smith £210 & Cr Sales £210

d Dr Bank £210 & Cr Sales £210

27

Book-keeping entries relating to Cash Purchases are:

a debit purchases account & credit Cash/ Bank account

b credit purchases account & credit Cash/ Bank account

c debit purchases account & debit Cash/ Bank account

d credit purchases account & debit Cash/ Bank account

Trang 7

Book-keeping entries relating to Sales Returns are:

a debit Returns Outwards account & credit supplier’s (creditor’s) account

b debit Returns Inwards account & credit debtor’s account

c credit Returns Outwards account & debit supplier’s (creditor’s) account

d credit Returns Inwards account & debit debtor’s account

29

Which item below is not an expense?

a rent receivable

b insurance

c wages, salaries

d rent payable

30

The term ‘Drawings’ means

a withdrawals from a business by the owner for the use of both the owner and the business: in cash

or goods/ services

b withdrawals from a business by the owner for the owner’s private use: in cash or goods/

services

c withdrawals from a business by the owner for the business’ private use: in cash or goods/ services

d withdrawals from a business by the owner for the business’ use: in cash or goods/ services

Định dạng
Số trang	7
Dung lượng	159,19 KB