Tiếng Anh chuyên ngành Kế toán 1 AC10 EHOU

ĐÁP ÁN TIẾNG ANH CHUYÊN NGÀNH KẾ TOÁN 1 AC10  – 3 TÍN CHỈ – SOẠN NGÀY 16.06.2025 – THI TỰ LUẬN

Ðúng✅=> Ghi chú  là đáp án

Câu 1: ……….. is a general term for activities of the business.

a. purchases

b. capital

Ðúng✅=> c. transactions

d. sales

Câu 2: ………… is an amount received from creditors when paying them within required time.

a. discount allowed

b. trade discount

c. cash discount

Ðúng✅=> d. discount received

Câu 3: …………. accounts are individual accounts of debtors and creditors.

a. impersonal

b. nominal

c. real

Ðúng✅=> d. personal

Câu 4: …………. accounts cover asset accounts such as premises, motor vehicles, etc.

a. nominal

b. personal

c. impersonal

Ðúng✅=> d. real

Câu 5: …………. accounts cover various income and expense accounts, e.g. sales, wages, etc.

a. Impersonal

b. Personal

Ðúng✅=> c. nominal

d. Real

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

a. carriage outwards

b. carriage inwards

c. returns outwards

d. returns inwards

Câu 7: ………….. 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

Câu 8: ………….. is direct transfer between bank accounts, involving fixed accounts at regular intervals.

a. standing order

b. credit transfer

c. Cheque

d. direct debit

Câu 9: ………….. is used to record Cash & Bank accounts

a. Sales Ledger

b. Cash book

c. Private Ledger

d. General Ledger

Câu 10: ………….. Ledger is used to record creditor accounts

a. Sales

b. Private

c. Purchases

d. General

Câu 11: ………….. Ledger is used to record debtor accounts

a. General

b. Private

c. Purchases

d. Sales

Câu 12: …………….. is indicated in the invoice and recorded in the accounts.

a. Cash discount

b. Trade discount

c. Discount allowed

d. Discount received

Câu 13: ……………… account is used for regular banking and withdrawal of money.

a. credit transfer

b. current

c. deposit

d. cheque

Câu 14: ‘Balance sheet’ is ………

a. resources or items owned by the business

b. record of transactions by categories

c. the amount of the owner’s stake in the business.

d. a type of financial statement

Câu 15: ‘Capital’ is …………….

a. resources or items owned by the business

b. the amount of the owner’s stake in the business.

c. a type of financial statement

d. record of transactions by categories

Câu 16: 4 types of personal accounts include capital, supplier, customer, and ……….

a. drawings

b. bank

c. sales

d. cash

Câu 17: A …. is someone who owes you money after you sell him/ her on credit.

a. liabilities

b. creditor

c. loan

d. debtor

Câu 18: A ……. is someone to whom you owe money after you buy on credit.

a. Creditor

b. Debtor

c. Liabilities

d. Loan

Câu 19: A general term for amounts owing to persons other than the owner is ……

a. creditor

b. loan

c. liabilities

d. reditor

debtor

Câu 20: According to double-entry rules, if a liability decreases, …….

a. Liability account will be debited

b. Liability account will be credited

c. Liability account will be debited and credited

d. Liability account will be debited or credited

Câu 21: According to double-entry rules, if an asset increases, …….

a. asset account will be debited and credited

b. asset account will be credited

c. asset account will be debited or credited

d. asset account will be debited

Câu 22: Book-keeping entries relating to Cash Purchases are:

a. debit purchases account & credit Cash/ Bank account

b. credit purchases account & credit Cash/ Bank account

c. credit purchases account & debit Cash/ Bank account

d. debit purchases account & debit Cash/ Bank account

Câu 23: Book-keeping entries relating to Cash Sales are:

a. debit Cash/ Bank account & debit Sales account

b. credit Cash/ Bank account & credit Sales account

c. debit Cash/ Bank account & credit Sales account

d. credit Cash/ Bank account & debit Sales account

Câu 24: Book-keeping entries relating to Credit Purchase are:

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

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

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

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

Câu 25: Book-keeping entries relating to Credit Sales are:

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

b. credit customer’s (debtor’s) account & credit sales account

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

d. debit customer’s (debtor’s) account & debit sales account

Câu 26: 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

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

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

Câu 27: Book-keeping entries relating to Payment to creditor are:

a. debit creditor’s account & debit bank/ cash account

b. credit creditor’s account & debit bank/ cash account

c. debit creditor’s account & credit bank/ cash account

d. credit creditor’s account & credit bank/ cash account

Câu 28: Book-keeping entries relating to Purchases Returns are:

a. credit Returns Inwards account & debit debtor’s account

b. debit Returns Inwards account & credit debtor’s account

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

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

Câu 29: Book-keeping entries relating to Sales Returns are:

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

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

c. credit Returns Inwards account & debit debtor’s account

d. debit Returns Inwards account & credit debtor’s account

Câu 30: Calculate Net Profit from the following details: Gross profit: £12,000; Rent payable: £1,500; Rent receivable: £420; Wages: £1,210; Insurance: £300; office expenses: £420; travelling expenses: £270.

a. £8,720

b. £8,780

c. £8,270

d. £7,880

Câu 31: Calculate Net Profit from the following details: Gross profit: £12,400; Expenses £7,550, Commission £420.

a. £5,270

b. £4,430

c. £6,370

d. £4,850

Câu 32: 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. £40,600

b. £16,420

c. £11,580

d. £14,000

Câu 33: 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

a. £44,600

b. £44,060

c. £40,060

d. £40,600

Câu 34: From Sales Day book, detail is transferred monthly to Sales account in ………..

a. Cash book

b. Sales Ledger

c. General Ledger

d. Purchases Ledger

Câu 35: From Sales Day book, detail is transferred promptly to ………. account in Sales Ledger

a. Cash/ Bank

b. Sales

c. Creditor’s

d. Debtor’s

Câu 36: 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 & Dr Bank £1,455

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

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

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

Câu 37: 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. £1,746

b. £54

c. £1,756

d. £1,800

Câu 38: 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

c. £1,756

d. £54

Câu 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’.

What kind of discount is it?

a. discount received

b. Trade discount

c. Cash discount

d. discount allowed

Câu 40: From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’. How much discount will be given to P Starkey?

a. £316

b. £306

c. £54

d. £360

Câu 41: 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. £54

b. £306

c. £316

d. £360

Câu 42: 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. Cr 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. Dr Discount received £100 & Dr Bank £1,900

Câu 43: 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. £1,940

c. £60

d. £1,960

Câu 44: 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. £1,940

b. £2,000

c. £60

d. £1,960

Câu 45: From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’. How much discount will the business receive?

a. £704

b. £880

c. £176

d. £167

Câu 46: 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. £880

b. £740

c. £704

d. £176

Câu 47: From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business finally owe S Letts?

a. £36

b. £210

c. £4

d. £189

Câu 48: From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business record in Return Outwards account?

a. £4

b. £210

c. £36

d. £40

Câu 49: From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount’. In what Day book and what accounts will it be recorded & How much will it be recorded?

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

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

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

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

Câu 50: 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?

a. Dr K Devine £150 & Cr Returns Outwards £150

b. Dr Returns Inwards £150 & Cr K Devine £150

c. Cr Returns Inwards £150 & Dr K Devine £150

d. Cr K Devine £150 & Dr Returns Outwards £150

Câu 51: 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 Returns Outwards a/c & Cr S Letts a/c

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

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

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

Câu 52: From the transaction: ‘S Smart –a debtor returned goods to the business’. In what accounts & what ledger will it be recorded?

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

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

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

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

Câu 53: How is ‘Carriage inwards’ treated in final accounts?

a. Carriage inwards is added to the amount of Purchases

b. Carriage inwards is added into expense column

c. Carriage inwards is deducted in amount of Sales

d. Carriage inwards is deducted in the amount of Purchases

Câu 54: How is ‘Carriage Outwards’ treated in final accounts?

a. Carriage inwards is deducted in the amount of Purchases

b. Carriage inwards is added into expense column

c. Carriage inwards is added to the amount of Purchases

d. Carriage inwards is deducted in amount of Sales

Câu 55: In the accounting equation, ……..

a. The two sides will never be equal to one another

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

c. The two sides will always be equal to one another

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

Câu 56: 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 bank account & credit the owner’s account

b. debit bank account & credit capital account

c. debit the owner’s account & credit capital account

d. debit the owner’s account & credit bank account

Câu 57: In the transaction ‘wages of £40 are paid in cash’, which entries are correct?

a. Dr wages account £40 & Dr Cash account £40

b. Cr wages account £40 & Dr Cash account £40

c. Dr wages account £40 & Cr Cash account £40

d. Cr wages account £40 & Cr Cash account £40

Câu 58: 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. Trade discount

b. discount received

c. discount allowed

d. Cash discount

Câu 59: In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?

a. Dr Sales £210 & Cr Bank £210

b. Dr T Smith £210 & Cr Sales £210

c. Dr Sales £210 & Cr T Smith £210

d. Dr Bank £210 & Cr Sales £210

Câu 60: 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 £1,410

c. Dr Cash £410

d. Dr Cash £410 & Dr Bank £1,000

Câu 61: 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

Câu 62: 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. Cr Discount received £12 & Dr Bank £1,200

b. Dr Bank £1,200

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

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

Câu 63: 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.

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

Câu 64: 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?

a. £1,590 Dr

b. £1,590 Cr

c. £1,690 Dr

d. £1,690 Cr

Câu 65: The account ‘Bank’ has 3 transactions during July, Year 4, including 1 debit entries with £5,000 and 2 credit entries with £170 and £240. How much is the balance of this account at the end of July, Year 4?

a. £1,590 Cr

b. £1,590 Dr

c. £1,690 Dr

d. £1,690 Cr

Câu 66: The account ‘T Dove’ has 4 transactions during May, Year 4, including 2 debit entries with £150 & £80 and 2 credit entries with £170 and £35. How much is the balance of this account at the end of May, Year 4?

a. £25 Dr

b. £25 Cr

c. £35 Cr

d. £35 Dr

Câu 67: The account ‘T Smith’ has 4 transactions during July, Year 4, including 2 debit entries with £50 & £80 and 2 credit entries with £170 and £230. How much is the balance of this account at the end of July, Year 4?

a. £270 Dr

b. £170 Cr

c. £170 Dr

d. £270 Cr

Câu 68: The capital equation is:

a. Assets less liabilities equals capital

b. Assets equals capital and liabilities

c. Liabilities equals assets less capital

d. Capital equals assets and liablities

Câu 69: 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 ………….

a. regular/ infrequent

b. infrequent/ infrequent

c. infrequent/ Regular

d. regular/ regular

Câu 70: 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 and Purchases a/c in General Ledger

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

Câu 71: The invoice gives details of ……………..

a. Trade discount

b. Both Trade discount and Cash discount

c. Cash discount

d. Discount allowed

Câu 72: The main difference between ‘Expenses’ and ‘Drawings’ is that…….

a. ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for his private use

b. ‘Drawings’ is the costs of running a business and ‘Expenses’ is withdrawals from a business by the owner for his private use

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

d. ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for the business’ use

Câu 73: The term ‘account’ means …..

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

b. taking an ownership of an asset now, but paying for it at later stage

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.

Câu 74: The term ‘Drawings’ means

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

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 owner’s private use: in cash or goods/ services

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

Câu 75: The term ‘Transaction on credit’ means ……..

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

Câu 76: The total of discount received column in the cash book will be transferred to …………. Ledger.

a. Purchases

b. Private

c. General

d. Sales

Câu 77: The word ……… in the heading of the balance sheet is linked to the idea of the snapshot photograph.

a. at

b. equal

c. with

d. month

Câu 78: T-type Ledger accounts has the following format:

a. one-sided account only with credit side

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

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

d. One-sided account only with debit side

Câu 79: 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. cash discount

d. discount allowed

Câu 80: 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. c/d – b/d

b. c/f – b/f

c. b/d – c/d

d. b/f – c/f

Câu 81: Which account below is close off to Profit and Loss account?

a. Carriage Inwards

b. Carriage Outwards

c. Purchases

d. Sales

Câu 82: Which item below is not an asset?

a. Motor vehicle

b. Debtor

c. Cash

d. Creditor

Câu 83: Which item below is not an expense?

a. insurance

b. rent receivable

c. rent payable

d. wages, salaries

Câu 84: You are presented with the following data:

Assets 13,970

Capital 2,934

Liabilities 11,576

What comment would you make?

a. Capital is correct

b. the two sides are not equal. One figure must be incorrect

c. the two sides are equal

d. the equation is correct

Câu 85: You can calculate ……….. profit in ‘Profit and Loss account’.

a. Gross

b. Net

c. Income

d. Expense

Câu 86: You can calculate ……….. profit in ‘Trading account’.

a. Income

b. Net

c. Gross

d. Expense