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bộ câu hỏi trắc nghiệm tiếng anh chuyên ngành kế toán I, viện đại học mở có đáp án chuẩn
1 means a charge paid by the firm to carrier for delivering goods to customers: Cost of distribution Chọn câu trả lời: a carriage inwards b carriage outwards c returns inwards d returns outwards The formula for Cost of goods sold is: Chọn câu trả lời: 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 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 Chọn câu trả lời: a £11,580 b £16,420 c £40,600 d £14,000 Calculate Gross Profit from the following details: Cost of goods sold: £15,200; Sales £23,700, Returns Inwards £1,420 Chọn câu trả lời: a £9,920 b £8,500 c £7,080 d £22,280 Calculate Current Liabilities from the following details: Fixed assets: £53,000; Current assets: £28,500; Capital: £ 66,500; Long-term liabilities: £8,300 Chọn câu trả lời: a £74,800 b £23,300 c £6,700 d £81,500 From the transaction below: ‘The business owed L Turner £2,000 for the goods bought from May 20th Year 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? Chọn câu trả lời: 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 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? Chọn câu trả lời: a £1,756 b £1,800 c £54 d £1,746 From the transaction below: ‘A Smith owed the business £1,500 for the goods sold to him on May 10, Year The terms of sale allow for 3% cash discount for payment within days On May 15, Year 2, A Smith paid his debt by cheque.’ What entries in the cash book are necessary for this transaction? Chọn câu trả lời: 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 In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’ What entries in the Cash book are done? Chọn câu trả lời: 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 Chọn câu trả lời: 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 khơng thuộc thẩm quyền Tòa án phải trả hồ sơ cho Viện kiểm sát Chọn 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 Chọn câu trả lời: a General b Sales c Purchases d Private 13 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? Chọn câu trả lời: 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? Chọn câu trả lời: 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? Chọn câu trả lời: 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 Chọn câu trả lời: a Debtor’s b Sales c Creditor’s d Cash/ Bank 17 From the transaction: ‘S Smart –a debtor returned goods to the business’ In what accounts & what ledger will it be recorded? Chọn câu trả lời: 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 Chọn câu trả lời: 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? Chọn câu trả lời: a £306 b £54 c £316 d £360 20 The invoice gives details of Chọn câu trả lời: 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 Chọn câu trả lời: 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? Chọn câu trả lời: 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? Chọn câu trả lời: 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? Chọn câu trả lời: 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 ... câu trả lời: 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... the Cash book are done? Chọn câu trả lời: 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... Discount received 10 0 & Cr Bank 1, 900 c Cr Discount received 10 0 & Cr Bank 1, 900 d Cr Discount received 10 0 & Dr Bank 1, 900 From the transaction below: ‘A Smith owed the business 1, 800 for the