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bộ câu hỏi trắc nghiệm tiếng anh chuyên ngành kế toán I, viện đại học mở có đáp án chuẩn
1 In the transaction: ‘Received a cheque of £1,200 from A Smart in full settlement of debt of £1,212’ What entries in the Cash book are done? Chọn câu trả lời: a Dr Bank £1,200 b Dr Discount allowed £12 & Dr Bank £1,212 c Cr Discount received £12 & Dr Bank £1,200 d Dr Discount allowed £12 & Dr Bank £1,200 From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him & You paid your debt within required time; hence 3% cash discount was received’ How much did you have to pay? Chọn câu trả lời: a £2,000 b £1,960 c £60 d £1,940 In the transaction below: ‘You owed A John, a creditor for the goods bought from him & you paid your debt within required time; hence A John gave you cash discount’ What kind of discount is it? Chọn câu trả lời: a discount allowed b Cash discount c Trade discount d discount received In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’ What entries in the Cash book are done? Chọn câu trả lời: a Cr Cash £410 & Cr Bank £1,000 b Dr Cash £410 c Dr Cash £410 & Dr Bank £1,000 d Dr Cash £1,410 is an amount received from creditors when paying them within required time Chọn câu trả lời: a discount received b cash discount c discount allowed d trade discount From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him & you paid your debt within required time; hence 3% cash discount was received’ How much cash discount did you received? Chọn câu trả lời: a £2,000 b £60 c £1,940 d £1,960 When you received money from debtors who pay their debts within required time, the discount you give him is called Chọn câu trả lời: a trade discount b discount received c discount allowed d cash discount In the transaction: ‘Paid £442 in cash to A Dobbs in settlement of a debt of £450’ What entries in the Cash book are done? Chọn câu trả lời: a Cr Discount received £8 & Cr Cash £442 b Cr Discount allowed £8 & Cr Cash £442 c Cr Cash £442 d Dr Cash £442 The total of discount received column in the cash book will be transferred to Ledger Chọn câu trả lời: a Sales b General c Purchases d Private 10 From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’ How much did A Smith actually pay? Chọn câu trả lời: a £54 b £1,746 c £1,800 d £1,756 11 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 or credited c asset account will be debited and credited d asset account will be debited 12 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 Capital is correct c the two sides are not equal One figure must be incorrect d the two sides are equal 13 Capital’ is Chọn câu trả lời: a resources or items owned by the business b a type of financial statement c record of transactions by categories d the amount of the owner’s stake in the business 14 A is someone who owes you money after you sell him/ her on credit Chọn câu trả lời: a creditor b loan c liabilities d debtor 15 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 bank account & credit capital account d debit the owner’s account & credit bank account 16 The term ‘Transaction on credit’ means Chọn câu trả lời: a taking an ownership of an asset now, but paying for it at later stage b person (or business) to whom money is owed by the business c person (or business) who owes money for goods or services supplied by the business d a record of transactions by category (purchases, for example), or by person or organization 17 The term ‘account’ means Chọn câu trả lời: a a record of transactions by category (purchases, for example), or by person or organization b person (or business) to whom money is owed by the business c person (or business) who owes money for goods or services supplied by the business d taking an ownership of an asset now, but paying for it at later stage Phản hồi Đáp án là: a record of transactions by category (purchases, for example), o 18 Book-keeping entries relating to Sales Returns are: Chọn câu trả lời: a credit Returns Outwards account & debit supplier’s (creditor’s) account b credit Returns Inwards account & debit debtor’s account c debit Returns Inwards account & credit debtor’s account d debit Returns Outwards account & credit supplier’s (creditor’s) account 19 Book-keeping entries relating to Cash Purchases are: Chọn câu trả lời: a credit purchases account & credit Cash/ Bank account b credit purchases account & debit Cash/ Bank account c debit purchases account & credit Cash/ Bank account d debit purchases account & debit Cash/ Bank account 20 Book-keeping entries relating to Payment received from debtor are: Chọn câu trả lời: a debit bank/ cash account & credit debtor’s account b credit bank/ cash account & debit debtor’s account c debit bank/ cash account & debit debtor’s account d credit bank/ cash account & credit debtor’s account 21 is used to record Cash & Bank accounts Chọn câu trả lời: a Private Ledger b General Ledger c Cash book d Sales Ledger 22 is a direct means of transferring money through the bank systems, which is initiated by the paying party Chọn câu trả lời: a credit transfer b direct debit c standing order d cheque 23 Ledger is used to record creditor accounts Chọn câu trả lời: a Purchases b Sales c Private d General 24 types of personal accounts include capital, supplier, customer, and Chọn câu trả lời: a bank b drawings c cash d sales 25 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/ infrequent b regular/ infrequent c infrequent/ Regular d regular/ regular 26 You can calculate profit in ‘Profit and Loss account’ Chọn câu trả lời: a Net b Income c Gross d Expense 27 Which account below is close off to Trading account? Chọn câu trả lời: a Carriage Inwards b Rent c Salaries d Carriage Outwards 28 Calculate the total of Assets from the following details: Fixed assets: Furniture and fittings: £12,000; Motor vehicle: £7,000 - Current assets: Stock £2,200, Debtors: £1,850, Cash: £ 3,410, Bank: £13,000 Chọn câu trả lời: a £32,460 b £20,460 c £39,460 d £19,000 29 Which account below is close off to Profit and Loss account? Chọn câu trả lời: a Sales b Carriage Outwards c Carriage Inwards d Purchases 30 You can calculate profit in ‘Trading account’ Chọn câu trả lời: a Gross b Net c Expense d Income ... 28 Calculate the total of Assets from the following details: Fixed assets: Furniture and fittings: 12 ,000; Motor vehicle: £7,000 - Current assets: Stock 2, 200, Debtors: 1, 850, Cash: £ 3, 410 ,... debited and credited d asset account will be debited 12 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:...b Dr Cash £ 410 c Dr Cash £ 410 & Dr Bank 1, 000 d Dr Cash 1, 410 is an amount received from creditors when paying them within required