Tiếng Anh chuyên ngành Kế toán 2 AC11 EHOU

ĐÁP ÁN TRẮC NGHIỆM ANH VĂN CHUYÊN NGÀNH II AC11 – THI TỰ LUẬN

Ðúng✅=> Ghi chú : Là đáp án

Câu 1: An accrued expense is shown amongst the liabilities in the balance sheet.

a. False

Ðúng✅=> b. True

Câu 2: An income prepayment appears in the balance sheet as a……………

a. current asset

b. long-term liability

Ðúng✅=> c. current liability

d. fixed asset

Câu 3: An expense accrual appears in the balance sheet as a………..

a. fixed asset

b. long-term liability

c. current asset

Ðúng✅=> d. current liability

Câu 4: A prepaid expense requires no year-end adjustment.

a. True

Ðúng✅=> b. False

Câu 5: An accrual of expense remains ………at the end of that period.

Ðúng✅=> a. unpaid

b. owed

c. due

d. paid

Câu 6: An accrued expense represents an expense paid in advance.

a. True

b. False

Câu 7: A prepaid expense is shown as a current asset in the balance sheet.

a. False

b. True

Câu 8: An income accrual appears in the balance sheet as a…………..

a. current asset

b. fixed asset

c. current liability

d. long-term liability

Câu 9: The prepaid amount is …………..from the figure shown in the trial balance when including the item in the profit and loss account.

a. subtracted

b. plus

c. added

d. less

Câu 10: An expense prepayment appears in the balance sheet as a……………..

a. current liability

b. long-term liability

c. current asset

d. fixed asset

Câu 11: Any………..in depreciation provision is charged against profit.

a. increase

b. increasing

c. growing

d. going up

Câu 12: The asset account has a………….balance.

a. credit

b. debit

c. false

d. correct

Câu 13: The provision for depreciation …………up the amount of depreciation year by year.

a. grow

b. keep

c. build

d. make

Đáp án đúng là: build

Câu 14: Any increase in a depreciation provision is credited to the Profit and Loss account.

a. True

b. False

Câu 15: Depreciation provision account has a credit balance.

a. False

b. True

Câu 16: The reducing balance method is also termed the………….balance method.

a. falling

b. decreasing

c. diminishing

d. going down

C2, P1.2

Câu 17: The asset account is reduced by the annual provision for depreciation.

a. False

b. True

Câu 18: In allowing for depreciation of fixed assets, you estimate the amount to be received on………..

a. disposing

b. disposal

c. selling

d. sale

Câu 19: Depreciation is the estimate of the …………in value of fixed assets over a period of time.

a. fall

b. falling

c. increase

d. growth

Câu 20: If you take no account year-by-year of the fall in value of fixed assets, the annual profit figures are………

a. underestimated

b. undercast

c. overstated

d. understated

Câu 21: Bad debts are debts that the business is unable to………..

a. collect

b. pay

c. buy

d. give

Đáp án đúng là: collect

C3, P. I

Câu 22: The provision for doubtful debt has a credit balance.

a. False

b. True

Câu 23: Any decrease in the provision for doubtful debts is a ……….. to the firm.

a. loss

b. benefit

c. reduction

d. growth

Câu 24: Any increase in the provision for doubtful debt will be debited to the P/L account.

a. True

b. False

.1

Câu 25: Any debts written off are a/an …………of the business.

a. benefit

b. loss

c. gain

d. expense

Câu 26: Any decrease in the provision for doubtful debt will be seen as an expense to the firm.

a. False

b. True

.2

Câu 27: Debts may be written off at……………times throughout the year.

a. several

b. few

c. different

d. same

Đáp án đúng là: different

C3, P .I

Câu 28: Bad debts written off are not shown in the balance sheet.

a. False

b. True

C3, P.II

Câu 29: Amounts due from debtors, which are individually written off should be debited to bad debts account.

a. True

b. False

C3, P. I

Câu 30: A………..of a debt may be written off as a bad debt if the debtor is not able to pay all of what is owed.

a. part

b. little

c. lot

d. whole

Câu 31: One of the reasons for a dishonored cheque is that there may be something………in the way the cheque has been written.

a. strange

b. incorrect

c. different

d. correct

Câu 32: One of the reasons for a dishonored cheque is that the drawer has not……..……funds in his bank account.

a. sufficient

b. much

c. several

d. many

Câu 33: The third step in updating the cash book is that the cash book is ……………to obtain the up-to-date balance.

a. prepared

b. calculated

c. drawn up

d. re-balanced

Câu 34: Bank charges are the income of the business.

a. False

b. True

C4, P.I.2

Câu 35: A bank account with overdraft has a debit balance.

a. False

b. True

Câu 36: The first step in updating the cash book is to tick the items that………….in both cash book and bank statement.

a. show

b. appear

c. display

d. come

Câu 37: The reconciliation statement will start with the balance as…………..the bank statement.

a. for

b. with

c. of

d. per

Câu 38: A ………… cheque is one which the bank refuses to pay for various reasons.

a. unpresented

b. blank

c. dishonored

d. drawn

Câu 39: The balance used in preparing the bank reconciliation statement is that of the unupdated cash book.

a. False

b. True

Câu 40: The cash book is …………. with items revealed by the bank statement, e.g. bank charges, credit transfer, direct debit, etc.

a. set up

b. updated

c. prepared

d. drawn up

Câu 41: Capital expenditure is aimed at providing long-term benefits.

a. True

b. False

Câu 42: Capital expenditure decreases the figure of assets in the balance sheet.

a. False

b. True

Câu 43: Revenue expenditure is chargeable to the trading and profit and loss account.

a. True

b. False

I

Câu 44: Expenditure incorrectly treated as capital expenditure will overstate the assets on the balance sheet.

a. False

b. True

Câu 45: Revenue expenditure is the day-to-day …………. costs of a business.

a. going

b. walking

c. running

d. jogging

Câu 46: Capital expenditure is the money spent on the ………… of fixed assets or on improvements to fixed assets.

a. sale

b. scrap

c. disposal

d. purchase

Câu 47: Where business ………… (e.g. telephone) are used for the owner’s personal use, this is also regarded as drawings, and adjustments must be made at the end of the year to reflect this.

a. facilities

b. expenses

c. equipments

d. services

Câu 48: Costs of business belong to capital expenditure.

a. True

b. False

Câu 49: Expenditure incorrectly treated as capital expenditure will overstate the …………… on the balance sheet.

a. debtors

b. assets

c. liabilities

d. capital

Câu 50: Revenue expenditure is chargeable to the trading and profit and loss account while capital expenditure results in ………… figures for the balance sheet.

a. reduced

b. increased

c. decreased

d. fallen

Câu 51: Expenditure incorrectly treated as revenue expenditure will overstate expenses and ………….. profits.

a. reduce

b. raise

c. rise

d. increase

Câu 52: The provisional profits may change as a result of error …………….

a. correction

b. duplication

c. commission

d. compensation

Câu 53: An error understating the purchases amount would overstate gross profit.

a. True

b. False

Câu 54: The Journal is not a part of the double entry system; it is just a form of ………… supporting the double entry.

a. notebook

b. book

c. diary

d. note

Câu 55: To correct the error of reversal of entries, we need to double the original amount in the entries made.

a. False

b. True

Câu 56: Errors in figures in the trading and profit and loss account will affect the ………………. of profits.

a. calculation

b. leading

c. resulting

d. cause

Câu 57: Errors of duplication occur when a transaction is entered twice in the book.

a. False

b. True

Câu 58: An error in addition is one not affecting the trial balance agreement.

a. False

b. True

Câu 59: The journal is a kind of book of prime entry.

a. False

b. True

Câu 60: Errors in figures in the trading and profit and loss account will affect the calculation of profits.

a. True

b. False

Câu 61: If drawings is in the form of cash, ……..account is credited.

a. cash

b. capital

c. drawings

d. bank

Câu 62: Drawings is …………from capital in the balance sheet.

a. added

b. less

c. different

d. deducted

Câu 63: In the balance sheet, the net profit is added to capital.

a. False

b. True

Câu 64: Drawings can only be in the form of bank or cash.

a. True

b. False

Câu 65: Drawings cannot be in the form of goods that the business deal.

a. True

b. False

Câu 66: Closing stock appears both in the trading account and in the balance sheet.

a. True

b. False

Câu 67: Expenses and incomes need to be…………..to the correct accounting period.

a. listen

b. listening

c. matched

d. match

Câu 68: An accrued expense is shown as an amount due within 1 year in the balance sheet.

a. True

b. False

Câu 69: The accrual amount is ……………to the figure shown in the trial balance when including the item in the profit and loss account.

a. added

b. less

c. paid

d. plus

Câu 70: A prepaid income is an income received in…………of the accounting period that it relates to.

a. front

b. advance

c. terms

d. ahead

Câu 71: A debit balance on the insurance account means that insurance premiums have been paid in advance.

a. False

b. True

Câu 72: There is likely to be either a ……….or a profit arising out of the sale of a fixed asset.

a. reduce

b. decrease

c. loss

d. fall

Câu 73: The asset account balance is not reduced by the …………..provision for depreciation.

a. annual

b. daily

c. monthly

d. hourly

Câu 74: If you take no account year-by-year of the fall in value of fixed assets, the value of assets in the balance sheet is ………

a. understated

b. underestimated

c. overstated

d. undercast

Câu 75: The main………….of depreciation are physical deterioration, economic factors and time factors.

a. cause

b. ideas

c. items

d. causes

Câu 76: A provision for doubtful debt is set at a ………….of debtors.

a. rate

b. rank

c. percentage

d. number

Câu 77: The provision for doubtful debt is never adjusted.

a. False

b. True

Câu 78: The balance sheet will show the total of debtor before writing off bad debts.

a. True

b. False

Câu 79: The bad debts account serves as a ………….point for debts written off over the year.

a. final

b. collection

c. coming

d. arrival

Câu 80: Any debt written off must be charged against the profit by means of a ……….entry in the profit and loss account.

a. debit

b. right

c. wrong

d. credit

Câu 81: Differences in the cash book and bank statement balances could be due to time………..

a. changes

b. shifts

c. differences

d. causes

Câu 82: Amounts paid in but not yet included in the bank statement are called unpresented cheques.

a. True

b. False

Câu 83: There are two ways in preparing the bank reconciliation statement.

a. True

b. False

Câu 84: . ………..cheques and amounts paid in, not yet credited are used to prepare the bank reconciliation statement.

a. drawn

b. blank

c. dishonored

d. unpresented

Câu 85: The main difference between the two types of expenditure is the ………… of time the expenditure is of benefit to the business.

a. weight

b. length

c. height

d. depth

Câu 86: Expenditure incorrectly treated as revenue expenditure will understate expenses and increase profits.

a. True

b. False

Câu 87: Alternative names for the Journal are the ……….. Journal or Journal Proper.

a. generous

b. popular

c. generalize

d. general

Câu 88: Omission is an error affecting the trial balance agreement.

a. True

b. False

Câu 89: Errors are …………… using journal entries.

a. caused

b. corrected

c. created

d. made

Câu 90: An error understating an income item would also understate capital.

a. True

b. False

Câu 91: Closing stock is included in the trial balance.

a. True

b. False

Câu 92: If trading and profit and loss accounts are presented in a two sided form, it is called the …….form.

a. short

b. long

c. horizontal

d. vertical

Câu 93: Drawings might also take the form of using business………for private purposes.

a. facilitate

b. facilities

c. expenditure

d. expenses

Câu 94: A prepaid expense is added to the expense item from the trial balance.

a. True

b. False

Câu 95: In straight line method to calculate depreciation, the eventual disposal…………..is estimated.

a. value

b. cost

c. estimate

d. price

Câu 96: The reduced balance is the cost of the asset less depreciation to …………

a. hour

b. day

c. date

d. minute

Câu 97: In the account of provision for depreciation, it is only necessary to ……….down the balance once two entries have been made.

a. bring

b. carry

c. put

d. get

Câu 98: A bad debt recovered account is used to record the recovery of bad debts ………the financial year in which they were written off.

a. before

b. after

c. during

d. on

Câu 99: The balance sheet will show the total of debtor after the provision for doubtful debts being deducted.

a. False

b. True

Câu 100: A stale cheque might be a dishonored one.

a. True

b. False

Câu 101: The first step in updating the cash book is to tick the items both appear in the cash book and bank statement.

a. False

b. True

Câu 102: The journal is used to record transactions that are not entered in the other books of ………… entry.

a. original

b. credit

c. double

d. debit

Câu 103: An error overstating an expense item would also overstate the net profit.

a. True

b. False

Câu 104: Errors of original entry happen when the entries have been made with the amount being entered wrongly in one account.

a. False

b. True

Câu 105: Closing stock appears ………in the final accounts.

a. four times

b. twice

c. once

d. three times

Câu 106: The value closing stock has got an effect on the profit for the period.

a. False

b. True

Câu 107: Stock included in the balance sheet is the opening stock.

a. True

b. False

Câu 108: The trading and profit and loss account only has one form to be display.

a. True

b. False

Câu 109: When a fixed asset is sold, there are ………… elements to take account of.

a. 4

b. 3

c. 2

d. 5

Câu 110: In the balance sheet, each fixed asset is shown at………..less total depreciation to date.

a. price

b. once

c. time

d. cost

Câu 111: Once the provision for doubtful debts has been created, it remains in the books until………..

a. moved

b. left

c. changed

d. amended

Câu 112: The items picked up from the bank statement should not appear in the …………statement.

a. reconciliation

b. prepared

c. sale

d. updated

Câu 113: A bank reconciliation statement is prepared to ………. between the cash book and bank statement balances.

a. update

b. explain

c. identify

d. reconcile

Câu 114: In the balance sheet, the net profit is added to………….

a. debtors

b. drawings

c. stock

d. capital

Câu 115: The value closing stock has got an ……..on the profit for the period.

a. affection

b. effective

c. affect

d. effect

Câu 116: If drawings is in the form of goods, it is necessary to show a……….from purchases in the trading caccount.

a. deduction

b. reduce

c. decrease

d. deduct

Câu 117: Provision for depreciation has a…………..balance.

a. correct

b. debit

c. false

d. credit

Câu 118: The items picked up from the bank statement are entered into the cash book as at the last date of the period.

a. False

b. True

Câu 119: Opening stock appears ………in the final accounts.

a. twice

b. four times

c. once

d. three times

Câu 120: Drawings can be in the form of business facilities.

a. False

b. True

Câu 121: Year-end ……………… are necessary to give a true and fair picture, as far as possible, of the performance of the business over the period.

a. adjustments

b. calculations

c. accounts

d. performance

Câu

Accrual of income means that income due …………. the financial year has not been received by the end of the year.

a. of

b. to

c. with

d. for

Câu

With the straight line method of depreciation, the estimated disposal value should not be allowed for in calculating the annual depreciation provision.

a. False

b. True

Câu

Drawings is added to capital in the balance sheet.

a. True

b. False

Câu

Câu 7: Câu trả lời không đúng

Điểm 0,00 ngoài khoảng 1,00

Không gắn cờĐánh dấu để làm sau

Mô tả Câu

The word ‘estimate’ in allowing for depreciation of fixed assets means that you are estimating the working……….of the asset.

Chọn một câu trả lời:

a. life @

b. hours

c. period

d. time

Câu

The reconciliation process has two………….

a. methods

b. stages @

c. measures

d. ways

Câu

Straight line method is also termed the fixed …………..method.

a. division

b. installment @

c. asset

d. period

Câu

Drawings might also take the …….of goods for private use

Chọn một câu trả lời:

a. form @

b. format

c. layout

d. effect

Câu

A journal entry states which account is to be debited and which account is to be credited, along with a ………. to explain the reason for the entry.

a. narrative @

b. cause

c. sentence

d. word

Câu

A journal entry always includes a debit and a credit entry.

a. False

b. True