Đáp án môn Anh văn Chuyên ngành 1 ehou đại học mở (đầy đủ)

ANH VĂN CHUYÊN NGÀNH 1 – AC10 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 1. You are presented with the following data:Assets 13,970Capital 2,934Liabilities 11,576What comment would you make? a. the two sides are equal b. the equation is correct c. the two sides are not equal. One figure must be incorrect (Đ) d. Capital is correct 2. The capital equation is: a. Assets less liabilities equals capital (Đ) b. Liabilities equals assets less capital c. Capital equals assets and liablities d. Assets equals capital and liabilities 3. A general term for amounts owing to persons other than the owner is …… a. reditordebtor b. liabilities (Đ) c. loan d. creditor 4. 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 bank account b. debit bank account credit the owner’s account c. debit the owner’s account credit capital account d. debit bank account credit capital account (Đ) 5. According to doubleentry rules, if a liability decreases, ……. a. Liability account will be credited b. Liability account will be debited and credited c. Liability account will be debited or credited d. Liability account will be debited (Đ) 6. Which item below is not an asset? a. Motor vehicle b. Debtor c. Cash d. Creditor (Đ) 7. According to doubleentry rules, if an asset increases, ……. a. asset account will be debited and credited b. asset account will be debited or credited c. asset account will be debited (Đ) d. asset account will be credited 8. ‘Capital’ is ……………. a. a type of financial statement b. the amount of the owner’s stake in the business. (Đ) c. resources or items owned by the business d. record of transactions by categories 9. Ttype Ledger accounts has the following format: a. Onesided account only with debit side b. twosided account with credit side on the left and debit side on the right c. onesided account only with credit side d. twosided account with debit side on the left and credit side on the right (Đ) 10. ‘Balance sheet’ is ……… a. resources or items owned by the business b. a type of financial statement (Đ) c. record of transactions by categories d. the amount of the owner’s stake in the business. 11. ………….. Ledger is used to record debtor accounts a. Purchases b. Private c. Sales (Đ) d. General 12. The word ……… in the heading of the balance sheet is linked to the idea of the snapshot photograph. a. month b. with c. at (Đ) d. equal 13. ……….. is a general term for activities of the business. a. capital b. purchases c. sales d. transactions (Đ) 14. ………….. Ledger is used to record creditor accounts a. Sales b. General c. Private d. Purchases (Đ) 15. ………….. is a direct means of transferring money through the bank systems, which is initiated by the paying party. a. standing order b. credit transfer (Đ) c. direct debit d. cheque 16. 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? a. £1,800 b. £1,746 (Đ) c. £1,756 d. £54

ANH VĂN CHUYÊN NGÀNH 1 – AC10

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!

1 You are presented with the following data:Assets 13,970Capital

2,934Liabilities 11,576What comment would you make?

a the two sides are equal

b the equation is correct

c the two sides are not equal One figure must be incorrect (Đ)

d Capital is correct

2 The capital equation is:

a Assets less liabilities equals capital (Đ)

b Liabilities equals assets less capital

c Capital equals assets and liablities

d Assets equals capital and liabilities

3 A general term for amounts owing to persons other than the owner is ……

a debit the owner’s account & credit bank account

b debit bank account & credit the owner’s account

c debit the owner’s account & credit capital account

d debit bank account & credit capital account (Đ)

5 According to double-entry rules, if a liability decreases, ……

a Liability account will be credited

b Liability account will be debited and credited

c Liability account will be debited or credited

d Liability account will be debited (Đ)

6 Which item below is not an asset?

a Motor vehicle

b Debtor

c Cash

d Creditor (Đ)

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

a asset account will be debited and credited

b asset account will be debited or credited

c asset account will be debited (Đ)

d asset account will be credited

8 ‘Capital’ is ………

a a type of financial statement

b the amount of the owner’s stake in the business (Đ)

c resources or items owned by the business

d record of transactions by categories

9 T-type Ledger accounts has the following format:

a One-sided account only with debit side

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

c one-sided account only with credit side

d two-sided account with debit side on the left and credit side on the right (Đ)

10 ‘Balance sheet’ is ………

a resources or items owned by the business

b a type of financial statement (Đ)

c record of transactions by categories

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

11 ………… Ledger is used to record debtor accounts

a Purchases

b Private

c Sales (Đ)

d General

12 The word ……… in the heading of the balance sheet is linked to the idea

of the snapshot photograph

a £1,800

b £1,746 (Đ)

c £1,756

d £54

17 In the accounting equation, ……

a The two sides will never be equal to one another

b Total of assets is always smaller than total of capital and liabilities

c The two sides will always be equal to one another (Đ)

d Total of assets is always bigger than total of capital and liabilities

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

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

b debit bank/ cash account & credit debtor’s account (Đ)

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

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

19 The account ‘Bank’ has 3 transactions during July, Year 4, including 1 debit entries with £2,000 and 2 credit entries with £170 and £240 How much is the balance of this account at the end of July, Year 4?

22 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 Discount allowed £8 & Cr Cash £442

a Dr Bank £420 & Dr Cash £420

b Cr Bank £420 & Cr Cash £420

c Cr Bank £420 & Dr Cash £420 (Đ)

d Dr Bank £420 & Cr Cash £420

24 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?

26 The term ‘Drawings’ means

a withdrawals from a business by the owner for the owner’s private use: in cash or goods/ services (Đ)

b withdrawals from a business by the owner for the use of both the owner and the business: in cash or goods/ services

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

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

27 Book-keeping entries relating to Credit Sales are:

a credit customer’s (debtor’s) account & debit sales account

b debit customer’s (debtor’s) account & debit sales account

c debit customer’s (debtor’s) account & credit sales account (Đ)

d credit customer’s (debtor’s) account & credit sales account

28 The term ‘Transaction on credit’ means ……

a taking an ownership of an asset now, but paying for it at later stage (Đ)

b a record of transactions by category (purchases, for example), or by

person or organization

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

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

29 Book-keeping entries relating to Credit Purchase are:

a debit purchases account & credit supplier’s (creditor’s) account (Đ)

b credit purchases account & debit supplier’s (creditor’s) account

c credit purchases account & credit supplier’s (creditor’s) account

d debit purchases account & debit supplier’s (creditor’s) account

30 Book-keeping entries relating to Purchases Returns are:

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

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

31 The main difference between ‘Expenses’ and ‘Drawings’ is that……

a ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawalsfrom a business by the owner for the business’ use

b ‘Expenses’ is the costs of running a business and ‘Drawings’ is

withdrawals from a business by the owner for his private use (Đ)

c ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawalsfrom a business by the owner for both his private use and business’ use

d ‘Drawings’ is the costs of running a business and ‘Expenses’ is

withdrawals from a business by the owner for his private use

32 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 £1,756

b £1,746

c £1,800

d £54 (Đ)

35 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?

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

12 is indicated in the invoice and recorded in the accounts.

a type of financial statement

record of transactions by categories

resources or items owned by the business

the amount of the owner’s stake in the business

15 ‘Capital’ is

a type of financial statement

record of transactions by categories

resources or items owned by the business

the amount of the owner’s stake in the business

16 4 types of personal accounts include capital, supplier, customer, and

20 According to double-entry rules, if a liability decreases,

Liability account will be credited

Liability account will be debited

Liability account will be debited and credited

Liability account will be debited or credited

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

asset account will be credited

asset account will be debited

asset account will be debited and credited

asset account will be debited or credited

22 Book-keeping entries relating to Cash Purchases are:

credit purchases account & credit Cash/ Bank account

credit purchases account & debit Cash/ Bank account

debit purchases account & credit Cash/ Bank account

debit purchases account & debit Cash/ Bank account

23 Book-keeping entries relating to Cash Sales are:

credit Cash/ Bank account & credit Sales account

credit Cash/ Bank account & debit Sales account

debit Cash/ Bank account & credit Sales account

debit Cash/ Bank account & debit Sales account

24 Book-keeping entries relating to Credit Purchase are:

credit purchases account & credit supplier’s (creditor’s) account

credit purchases account & debit supplier’s (creditor’s) account

debit purchases account & credit supplier’s (creditor’s) account

debit purchases account & debit supplier’s (creditor’s) account

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

credit bank/ cash account & credit debtor’s account

credit bank/ cash account & debit debtor’s account

debit bank/ cash account & credit debtor’s account

debit bank/ cash account & debit debtor’s account

26 Book-keeping entries relating to Payment to creditor are:

credit creditor’s account & credit bank/ cash account

credit creditor’s account & debit bank/ cash account

debit creditor’s account & credit bank/ cash account

debit creditor’s account & debit bank/ cash account

27 Book-keeping entries relating to Purchases Returns are:

credit Returns Inwards account & debit debtor’s account

credit Returns Outwards account & debit supplier’s (creditor’s) accountdebit Returns Inwards account & credit debtor’s account

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

28 Book-keeping entries relating to Sales Returns are:

credit Returns Inwards account & debit debtor’s account

credit Returns Outwards account & debit supplier’s (creditor’s) accountdebit Returns Inwards account & credit debtor’s account

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

29 Calculate Current Liabilities from the following details: Fixed assets:

£53,000; Current assets: £28,500; Capital: £ 66,500; Long-term liabilities:

30 Calculate Gross Profit from the following details: Cost of goods sold:

£15,200; Sales £23,700, Returns Inwards £1,420

34 Calculate the Fixed Assets from the following details: Total of assets:

£73,600; Stock £2,200, Debtors: £2,800, Cash: £ 3,240, Bank: £21,300

£44,060

£40,060

£40,600

£44,600

35 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

by cheque.’What entries in the cash book are necessary for this transaction?

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

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

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

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

39 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?

Cash discount

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

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

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

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

45 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?

Purchases Day book; Dr Purchases £225 ; Cr S Letts £225

Purchases Day book; Dr Purchases £250 ; Cr S Letts £250

Sales Day book; Dr S Letts £225 ; Cr Sales £225

Sales Day book; Dr S Letts £250 ; Cr Sales £250

52 From the transaction: ‘K Devine returns to us goods with a list price of £150

No discount was previously made.’ In what accounts will it be recorded?

Dr Returns Inwards £150 & Cr K Devine £150

Cr K Devine £150 & Dr Returns Outwards £150

Cr Returns Inwards £150 & Dr K Devine £150

Dr K Devine £150 & Cr Returns Outwards £150

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

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

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

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

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

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

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

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

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

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

55 How is ‘Carriage inwards’ treated in final accounts?

Carriage inwards is added into expense column

Carriage inwards is added to the amount of Purchases

Carriage inwards is deducted in amount of Sales

Carriage inwards is deducted in the amount of Purchases

56 How is ‘Carriage Outwards’ treated in final accounts?

Carriage inwards is added into expense column

Carriage inwards is added to the amount of Purchases

Carriage inwards is deducted in amount of Sales

Carriage inwards is deducted in the amount of Purchases

57 How is ‘Carriage Outwards’ treated in final accounts?

Carriage outwards is added into expense column

Carriage outwards is added to the amount of Purchases

Carriage outwards is deducted in amount of Sales

Carriage outwards is deducted in the amount of Purchases

58 In the accounting equation,

The two sides will always be equal to one another

The two sides will never be equal to one another

Total of assets is always bigger than total of capital and liabilities

Total of assets is always smaller than total of capital and liabilities

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

credited?

debit bank account & credit capital account

debit bank account & credit the owner’s account

debit the owner’s account & credit bank account

debit the owner’s account & credit capital account

60 In the transaction ‘wages of £40 are paid in cash’, which entries are correct?

Cr wages account £40 & Cr Cash account £40

Cr wages account £40 & Dr Cash account £40

Dr wages account £40 & Cr Cash account £40

Dr wages account £40 & Dr Cash account £40

61 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?

Dr Bank £210 & Cr Sales £210

Dr Sales £210 & Cr Bank £210

Dr Sales £210 & Cr T Smith £210

Dr T Smith £210 & Cr Sales £210

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

Cr Cash £410 & Cr Bank £1,000

Dr Cash £1,410

Dr Cash £410

Dr Cash £410 & Dr Bank £1,000

64 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?

Cr Cash £442

Cr Discount allowed £8 & Cr Cash £442

Cr Discount received £8 & Cr Cash £442

Dr Cash £442

65 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?

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

Dr Bank £1,200

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

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

66 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

Cr Bank £420 & Cr Cash £420

Cr Bank £420 & Dr Cash £420

Dr Bank £420 & Cr Cash £420

Dr Bank £420 & Dr Cash £420

67 The account ‘Bank’ has 3 transactions during July, Year 4, including 1 debit entries with £2,000 and 2 credit entries with £170 and £240 How much is the balance of this account at the end of July, Year 4?

£1,590 Cr

£1,590 Dr

£1,690 Cr

£1,690 Dr