TRẮC NGHIỆM TIẾNG ANH CHUYÊN NGÀNH kế TOÁN 1 2

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

Trang 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 một 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

2

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?

a £2,000

b £1,960

c £60

d £1,940

3

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?

a discount allowed

b Cash discount

c Trade discount

d discount received

4

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 £410 & Dr Bank £1,000

Trang 2

d Dr Cash £1,410

5

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

a discount received

b cash discount

c discount allowed

d trade discount

6

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 £2,000

b £60

c £1,940

d £1,960

7

When you received money from debtors who pay their debts within required time, the discount you give him is called

a trade discount

b discount received

c discount allowed

d cash discount

8

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 received £8 & Cr Cash £442

b Cr Discount allowed £8 & Cr Cash £442

c Cr Cash £442

d Dr Cash £442

Trang 3

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

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?

a £54

b £1,746

c £1,800

d £1,756

11

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

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?

a the equation is correct

b Capital is correct

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

Trang 4

d the two sides are equal

13

Capital’ is

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

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?

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

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

Trang 5

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 đúng là: a record of transactions by category (purchases, for example), o

18

Book-keeping entries relating to Sales Returns are:

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:

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:

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

a Private Ledger

b General Ledger

c Cash book

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d Sales Ledger

22

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

a credit transfer

b direct debit

c standing order

d cheque

23

Ledger is used to record creditor accounts

a Purchases

b Sales

c Private

d General

24

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

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 một 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’

Trang 7

a Net

b Income

c Gross

d Expense

27

Which account below is close off to Trading account?

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 một 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?

a Sales

b Carriage Outwards

c Carriage Inwards

d Purchases

30

You can calculate profit in ‘Trading account’

a Gross

b Net

c Expense

Trang 8

d Income

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