bộ câu hỏi trắc nghiệm tiếng anh chuyên ngành kế toán I, viện đại học mở có đáp án chuẩn
Câu hỏi A is someone who owes you money after you sell him/ her on credit Chọn câu trả lời: a debtor b loan c liabilities d creditor Câu Which item below is not an asset? Chọn câu trả lời: a Creditor b Motor vehicle c Debtor d Cash Câu Capital’ is Chọn câu trả lời: 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 is a general term for activities of the business Chọn câu trả lời: a transactions b sales c capital d purchases Câu In the following transaction: ‘The owner puts a further amount into the business by cheque’, which account is debited and which account is credited? Chọn câu trả lời: a debit the owner’s account & credit capital account 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 You are presented with the following data: Assets 13,970 Capital 2,934 Liabilities 11,576 What comment would you make? Chọn câu trả lời: 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 The word in the heading of the balance sheet is linked to the idea of the snapshot photograph Chọn câu trả lời: a month b equal c with d at Câu According to double-entry rules, if an asset increases, Chọn câu trả lời: 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 T-type Ledger accounts has the following format: Chọn câu trả lời: a one-sided account only with credit side b two-sided account with debit side on the left and credit side on the right 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 Chọn câu trả lời: 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 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 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 Chọn câu trả lời: a c/f – b/f b b/d – c/d c c/d – b/d d b/f – c/f 14 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? Chọn câu trả lời: a £270 Cr b £270 Dr c £170 Cr d £170 Dr 15 accounts are individual accounts of debtors and creditors Chọn câu trả lời: a nominal b real c personal d impersonal 16 Ledger is used to record creditor accounts Chọn câu trả lời: a Private b Purchases c Sales d General 17 accounts cover various income and expense accounts, e.g sales, wages, etc Chọn câu trả lời: a nominal b Real c Personal d Impersonal 18 is used to record Cash & Bank accounts Chọn câu trả lời: a Private Ledger b Sales Ledger c General Ledger d Cash book 19 The account ‘T Dove’ has transactions during May, Year 4, including debit entries with £150 & £80 and credit entries with £170 and £35 How much is the balance of this account at the end of May, Year 4? Chọn câu trả lời: 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 Chọn câu trả lời: a standing order b direct debit c credit transfer d cheque 21 Book-keeping entries relating to Purchases Returns are: Chọn câu trả lời: 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: Chọn câu trả lời: 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 Chọn câu trả lời: 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: Chọn câu trả lời: 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? Chọn câu trả lời: 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 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: Chọn câu trả lời: 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 28 Book-keeping entries relating to Sales Returns are: Chọn câu trả lời: 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? Chọn câu trả lời: a rent receivable b insurance c wages, salaries d rent payable 30 The term ‘Drawings’ means Chọn câu trả lời: 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 ... for £ 210 on credit to T Smith’, which entries are correct? Chọn 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 &... lời: a £270 Cr b £270 Dr c 17 0 Cr d 17 0 Dr 15 accounts are individual accounts of debtors and creditors Chọn câu trả lời: a nominal b real c personal d impersonal 16 Ledger is used to record... Ledger c General Ledger d Cash book 19 The account ‘T Dove’ has transactions during May, Year 4, including debit entries with 15 0 & £80 and credit entries with 17 0 and £35 How much is the balance