TRẮC NGHIỆM TIẾNG ANH CHUYÊN NGÀNH kế TOÁN 1 3

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

Trang 1

means a charge paid by the firm to carrier for delivering goods to customers: Cost of distribution

Chọn một câu trả lời:

a carriage inwards

b carriage outwards

c returns inwards

d returns outwards

2

The formula for Cost of goods sold is:

a Opening stock+Purchases+Carriage inwards-Returns outwards-Closing stock

b Opening stock+Purchases-Carriage inwards-Returns outwards –Closing stock

c Opening stock+Purchases+Carriage inwards+Returns outwards –Closing stock

d Opening stock+Purchases-Carriage inwards-Returns outwards –Closing stock

3

Calculate Net profit from the following details: Total of Capital at the end of period: £62,000; capital

at the beginning of period: £48,000; Drawings: £2,420

a £11,580

b £16,420

c £40,600

d £14,000

4

Calculate Gross Profit from the following details: Cost of goods sold: £15,200; Sales £23,700, Returns Inwards £1,420

a £9,920

b £8,500

c £7,080

d £22,280

5

Calculate Current Liabilities from the following details: Fixed assets: £53,000; Current assets:

£28,500; Capital: £ 66,500; Long-term liabilities: £8,300

Trang 2

a £74,800

b £23,300

c £6,700

d £81,500

6

From the transaction below: ‘The business owed L Turner £2,000 for the goods bought from May 20th Year 2 By paying by cheque within a specified time (May 23, Year 2), the business can receive

a cash discount of 5%’

What entries in the cash book are necessary for this transaction?

a Dr Discount received £100 & Dr Bank £1,900

b Dr Discount received £100 & Cr Bank £1,900

c Cr Discount received £100 & Cr Bank £1,900

d Cr Discount received £100 & Dr Bank £1,900

7

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 cash discount was given to him?

a £1,756

b £1,800

c £54

d £1,746

8

From the transaction below: ‘A Smith owed the business £1,500 for the goods sold to him on May

10, Year 2 The terms of sale allow for 3% cash discount for payment within 7 days On May 15, Year 2, A Smith paid his debt by cheque.’

What entries in the cash book are necessary for this transaction?

a Dr Discount allowed £45 & Cr Bank £1,455

b Dr Discount allowed £45 & Dr Bank £1,455

c Cr Discount allowed £45 & Cr Bank £1,455

d Cr Discount allowed £45 & Dr Bank £1,455

Trang 3

In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’ What entries in the Cash book are done?

a Cr Cash £410 & Cr Bank £1,000

b Dr Cash £410

c Dr Cash £1,410

d Dr Cash £410 & Dr Bank £1,000

10

is an amount received from creditors when paying them within required time

a cash discount

b trade discount

c discount received

d discount allowed

11

In the transaction: ‘Withdrew £420 from bank to make cash in office’ What entries in the Cash book are done?Nếu vụ án không thuộc thẩm quyền của mình thì Tòa án phải trả hồ sơ cho Viện kiểm sát Chọn một câu trả lời:

a Dr Bank £420 & Cr Cash £420

b Cr Bank £420 & Dr Cash £420

c Dr Bank £420 & Dr Cash £420

d Cr Bank £420 & Cr Cash £420

12

The total of discount received column in the cash book will be transferred to Ledger

a General

b Sales

c Purchases

d Private

Trang 4

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?

a Cr Cash £442

b Cr Discount allowed £8 & Cr Cash £442

c Cr Discount received £8 & Cr Cash £442

d Dr Cash £442

14

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?

a £1,940

b £2,000

c £1,960

d £60

15

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?

a Dr Discount allowed £12 & Dr Bank £1,212

b Dr Discount allowed £12 & Dr Bank £1,200

c Cr Discount received £12 & Dr Bank £1,200

d Dr Bank £1,200

16

From Sales Day book, detail is transferred promptly to account in Sales Ledger

a Debtor’s

b Sales

c Creditor’s

d Cash/ Bank

17

Trang 5

From the transaction: ‘S Smart –a debtor returned goods to the business’ In what accounts & what ledger will it be recorded?

a Cr Returns Outwards a/c in General Ledger & Dr S Smart a/c in Sales Ledger

b Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Purchases Ledger

c Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger

d Dr Returns Outwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger

18

is indicated in the invoice and recorded in the accounts

a Discount allowed

b Trade discount

c Cash discount

d Discount received

19

From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’ How much will be recorded into accounts?

a £306

b £54

c £316

d £360

20

The invoice gives details of

a Cash discount

b Both Trade discount and Cash discount

c Trade discount

d Discount allowed

21

From Sales Day book, detail is transferred monthly to Sales account in

Trang 6

a Purchases Ledger

b General Ledger

c Sales Ledger

d Cash book

22

The following detail appears in the Purchases Day Book:

‘T Smith56/637£656’

To what accounts & Ledgers will this detail be transferred?

a T Smith a/c in General Ledger; Purchases a/c in Purchases Ledger

b T Smith a/c and Purchases a/c in Purchases Ledger

c T Smith a/c in Purchases Ledger; Purchases a/c in General Ledger

d T Smith a/c and Purchases a/c in General Ledger

23

From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’ How much will the business record into Day book?

a £704

b £740

c £880

d £176

24

From the transaction: ‘Return goods to S Letts at list price £40’ In what Day book and what accounts will it be recorded?

a Returns Outwards Day book; Dr S Letts a/c & Cr Returns Outwards a/c

b Returns Inwards Day book; Dr Returns Inwards a/c & Cr S Letts

c Returns Inwards Day book; Dr Purchases a/c & Cr S Letts

d Returns Outwards Day book; Dr Returns Outwards a/c & Cr S Letts a/c

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