Nguyên lý kế toán Bai tap trac nghiem nguyen ly ke toan

Bookbooming

Chmmg 5 : T£i sari co flinh
1 Thori gi^ su- dung hfru fch cua 1 til san c6 djnh hihi hlnh Sircrc x&c djnh du-a vao:
a- Muc dp sir dyng u6c tinh
b. Muc d§ hao mon hCru hlnh v i hao mirn vo hinh
c- Kinh nghi?m cua doanh nghifp
d- Tit ca cic yeu to tren.
2. Phirorngghap khau hao nao co th i cho ta chi phi khiu h^o nhfl-ng nim sau cao hem
nhfrng nfin tnrofc:
a- Khiu hao theo dufmg thing.
b. Khiu hao theo s6 dir giim din.
c- Khau hao theo s6 lugmg san phim.

d- C&ba phucrng phap tren.
3. Cic tieu thuan ghi nhan tii san co dinh bao gom:
a- Nguyen gia tai san co djnh phai dub. Chic chin thu dugc Igri ich kinh tS trong tucmg ltu tir vi?c su dyng tai san do.
c. C6 du tieu chuin vS g ii trj va th&i gian sir dyng uac tinh theo-quy djnh.
d- T it ca cac tnxang hgrp tren.

4. M§t TSCJ) cu the cua doanh nghifp c6 the diryc tinh khau hao:
a- Theo phucrng phap dudmg thing
b. Theo phucrng phip s6 dur giam dan. c6 dieu chinh
c- Theo phuong phap san lugmg
d. Theo mgt trong cic phucrng phap tren n£u tl'.oa m3n cic diSu kifn cin thiet va phai
tuan thu nguyen tic nh it quin

5. Chiet khiu thanh toan diryc hircmg khi mua tii san <:5 djnh duffc jghi:
a- Giam nguyen g ii tii san c6 djnh
b- Ting doanh thu hoat d$ng tii chinh

c- Ting thu nhip khic.
d- Giim chi phi quan ly doanh nghi§p

6. Chiet khiu thircmg mai dirofc hirfrng khi mua tii san i6 djnh dutfc hach toin:
a- Gianmguyen gia tii san c6 djnh.

Dai hoc Ngoai thu’emg


Bookbooming

b. T5ng thu nhap khic .
c. Tang doanh thu ho?t d§ng tii chfnh
d. Giam chi phi sin xult chung
7. Thue nhap khiu phii n§p khi nhap kfalu- til san co djnh fiwyc ghi:
a Tang gia v6n hAng b4n trong ky
b. Tang nguyen gii tii san co djnh
c. Tang chi phi quan doanh nghi^p
d. Giam doanh thu bin hing v i cung cip djch vy
8. Thue GTGT phai nop khi nhfp khiu tii sin c6 djnh d in g cho boat d§ng thu§c s6i frryng
chju thue GTGT v i ckm vj tinh thul GTGT theo phmrag phip tn jc tiep dirqrc ghi:
a. Ting nguySn gii tii sin c6 djnh
b. Tang thu§ GTGT dugc khiu tru yi' ting thue GTGT phai n$p
c. T&ng chi phi tra trudc dai han
d. Tang chi phi quin ly doanh nghiSp
9. Cac chi phi phai sixth trong quit trinh thanh ty, nhugng b in TSCD tJuryc:
a. Ghi tang gii v6n hang bin trong nim
b. Ghi tang chi phi khic
c. Ghi ting chi phi tii chinh
d. Ghi glam thu nhap khlc

10. S6 thu v l thanh ly, nhaffng b in TSCD durgrc:
a. Ghi giam chi phi khic
b. Ghi tang thu nh§p khac
c. Ghi tang doanh thu hoat d§ng tii cfimh
d. Ghi giam chi phi tii chinh
11. Nguyen gia tai san co dinh hlnh thinh do trao doi lay tii sin c6 dinh tsrong tvr diryc xac
dinh dira vio:
a. Nguyen gii tii sin co djnh mang di trao doi.
b. • Gia trj c6n lai cua tii sin c6 djnh mang di trao d&i.
c. Gia thj trutag cua tii san c6 djnh cimg loai.
d. Kh6ng c6 trudng hop nio
12. Giam gia duffc hurfrng khi mua tii san co djnh diryc:
a. Ghi ting thu nh$p khic
b. Ghi ting doanh thu ho$t dpng tii chinh
c. Ghi giam nguyen g ii tii sin c6 djnh
d. Khong c6 truong hgp nio
13.So du"Ny cu8i ky cua TKTSCDHH (211) pbin inh:

Dai hoc Ngoai thiro’ng


Bookbooming

a.
b.
c.
d.

Gia tri cua TSCBHH cu6i ky tinh theo g ii dauky
Nguyen gii cua nhfrng TSCBHH hi?n co luc cu6i ky

Gia tri cua TSCBHH hien co luc cu6i ky tinh theo gia thi trucmg
Khong co trucmg hgp nao

14. Thai gian tinh khau hao toi da cua TS CBVH theo quy dinh hien hanh la:

a. 30nim

b.20 nam

c.l5 nSm

d.Khong co trucmg hgp nao.

15.Bau ham 2004, Cong ty A mua m 6 t TSCB v6i nguyen gia la 100 trieu d o n g (tron g do
kh6ng bao g6m th u l GTGT 10%) then gian sir dumg x a c dinh th e o quy d jn h la 5 n am va
h? so dieu chinh la 2. Vay d ip an n io diroi day sai:

a. Ty IS khau hao nhanh theo phucrng phip s6 dir giam dan co dieu chinh blng 40%.
b. Neu doanh nghi?p ip dyng phucrng phip khiu hao duimg thing thi cu6i nam 2 0 0 6 ,
so du ben Co TK 214 l i 60 trifu.
c. Neu doanh nghiep ip dyng phucrng phap khau hao theo s6 du giam din co dieu
chinh thi chi phi khiu hao cua nSm 2007 va 2008 la bing nhau.
d. Gia tri phai khiu hao cua TSCB.tren l i 110 trieu.

Chinmg 6 Hang ton kho
16. Chi phi mua cua H&ng ton kho bao gom:

a. G ii mua, cic chi phi van chuyen, bao quan trong qua trinh mua hang, cac khoan
thuS khQng dugc hoan lai v i cic chi phi lien quan true tiep khic den viec mua hang
ton kho.

b. Cic khoan chiSt khiu thucmg mai va giam gia hang mua.
c. Chi phi bao quan trong qua trinh b in hing.
d. Ca a, b va c
17. G ii tri thuan co the thue hifn dure cua H in g ton kho li:

a. • G ii bin H ing ton kho.
b. Gia ban Hang t6n kho trir g ii mua cua chung.
c. G ii ban u6c tirih cua Hang t6n kho trir chi phi uac tinh cin thiet de tieu thu chung.
d. G ii mua Hang ton kho v i cic chi phi lien quan true tiSp khac phat sinh dh co dugc
Hang ton kho b dia diem v i trang th ii hien tai.
18.Doanh nghiep (tinh thue GTGT k hiu trir) dirge huong chiet khau thurong mai 5% tren
tong gia tri h in g mua khi mua hing, do 36:

a. Ghi Co TK Hang h6a (156): 5% g ii h6a don chua thue GTGT.
b. Ghi Co TK Thul GTGT dau vio (133): 5% cua thue GTGT theo hoa dcm.
c. Ghi Ng TK Tien (111,112): 5% tong gii hoa don.
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Dai hoc Ngoai t h u ’O’n g


Bookbooming

d. Ket hgp cac cach ghi tren
19. Khong duqrc tinh v io gii goc cua hing t$n kho:

a. Chi phi bin hing
b. Chi phi quan ly doanh nghi?p
c. ThuS GTGT <13 tra cho ngirdi bin khi mua hing t6n kho, trong truimg hGTGT theo phuong phip khiu trxr.

d. C i a, b v i c.
20. Doanh nghiep (tinh thue GTGT khiu trir) dtryc hir&ng chiet khau thanh toin 10% tren
tong gia trj hang mua khi maa hang, do d<5
a. Ghi C6 TK Hing h6a (156): 5%

h6a dcm chua thu£ GTGT.

b. Ghi C6 TK ThuS GTGT dlu vio (133): 5% cua thu£ GTGT theo h6a dcm.
c. Ghi Ngr TK T ik (111,112): 5% tdng gii h6a don.
d. Cic cach ghi tr§n dSu sai
21. Khi DN tinh gia trj hing ton kho theo phtrong phip FIFO, thl:
a. Gia v6n hing xuit bin kh6ng thay d6i tuy theo phuong phip k&toin hing t6n kho.
b. Gii v6n hing xuit b in thay d& tiiy theo phuong phip ki toin hang ton kho.
c. Trong thfri ky lam phit, gii v6n hing xuit bin ludn thip hon khi DN tinh gii trj
hing ton kho theo phuong phip LIFO cho du DN ip dvmg phucrng phap ke toin
hang t6n kho nio.
d. Khong c6 dap in nio dung.
22. Nlu dcm vi hach toin hing ton kho theo phucmg phip ke khai thirong xuyen:
a. Gia tri hing t6n kho duqrc phih inh tr6n tii khoin hing ton kho ngay sau m6i
nghiep vu nhip, xuit kho.
b. Gia tri hing t<5n kho dugc ket chuyen tvr tii khoin Mua hang (611) sang tii khoin
Hang ton kho vao thoi.difim cu6i ky.
c. Doanh nghi?p chi theo d5i nghifp vu nh£p kho.
d. Gii tri hing xuit kho dupe xic djnh vio thdri diSm cu6i ky sau khi xic djnh dugc
gia trj hing c6n ton t?i thiri diem cu6i ky.
23. Khi van dung phwmg phip kilm kS djnh ky, tdng gii trj hing hoa xuit b in trong ky
duoc ket chuyen:
a. Nb. Co TK Mua hing (611) v i Nc. No TK Gia v6n hing bin (632) v i C6 TK Hing h6a (156).

d. Khong cddap in diing.
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Dai hoc Ngoai thircmg


Bookbooming

24. Doanh nghiep 4p dung phutrng p h ip kilm kS dinh Icy, khi m ua h in g hoa, chira thanh
to in cho nguroi ban, ke to in ghi:
a. N g TK H ing h6a (TK 156)
b. Co TK Phai tra ngucri ban (TK 331)
c. Ket hop ca a va b
d. Khong dap an nao dung
25. Thao phircrng phap kiStn ke dinh ky, gia tri h in g x u it kho dugc tinh:
a. Ngay sau cac nghiep vy nhap va x u it kho trong ky
b. Vao thai diem cu6i kj^
c. Sau khi co ket qua kilm ke thue te'so hing t6n kho cuoi ky
d. Kh6ng co dap an dung.
26. Neu doanh nghiep hach to in hang t5n kho theo phirerog phap kiem ke dinh ky, khi phat
sinh nghiep vu x u at hang ban, ke toan ghi:
a. N g TK Gia v6n hang b in (632)
b. Co TK Mua hang (611)
c. Co TK Hang hoa (156)
d. Cac cach ghi tren deu sai
27. Gia goc 16 hang m ua ia 150 trieu, cuoi ky ke toan nam N, ke toan can cu- vao tinh hinh
thyc t l xac dich gia trj thuSn co the thue hifn dirge cua Id h in g tren 15 135 trieu. Vay ke
toan ghi:
a. N o T K 632 va C6 T K 159 s6 tiSn 15 trieu.
b. N g TK 159 va Co TK 156 s6 tieri 15 triSu.

c. N g TK 632 va Co T K 156 s6 tien 15 trieu.
d. Cac cach tren d iu sai vi khong dirge phip thay doi gia g6c hang ton kho.
28. Doanh nghiep^ A co so dur d lu th in g 11 cua h in g h6a X l i 11.000 chiec voi don gia nhap
l i 20. Ngay 15/11, DN n h ip kho 20.000 chilc v6i gia m ua la 21 (chua gom thue GTGT).
Ngay 25/11, DN n hap them 10.000 chiec, dcra g ii chwa thue G T G T l i 22. T rong thang 11,
DN da xuat ban tong cong 20.000 chilc. V |y g ii von h in g b i n cua th in g 11 li:
a. 409.000 nSu ip dung phuong phdp'Nh§p trudc X u it trucrc.
b. 419.512 neu ip dung phucrng phdp N hip sau X uit tnrdc.
c. 430.000 n iu ap-dung phuong phlp.Blhh quan gia CjuySn.
d. Khong co dap an nao dung.
29. Doanh thu l i tong gia tri cac lgi ich kinh ted o a n h nghiep th u dugc trong ky ke toan :

Dai hoc Ngoai th iro ’ng


Bookbooming

a. phat sinh tir cic hgat d$ng san xuit kinh doanh, hpat d?ng diu tu tii chinh, hpat
dQng nhugng b in tii san c6 djnh
b. chic chin lam ting v6n chu so hQu cua doanh nghiep, vl dy nhu c ic khoin v6n g6p
cua chu so huu.
c. bao gpm ca c ic khoan thu h§.
d. khong c6 dip an dung.
30. Doanh thu ban h in g c h ic c h in dirge ghi tahSn neu thoa m§n dieu kien :
a. Phan 1cm rui ro v i lchuyen giao cho ben mua.
b. Doanh thu phai dugc x ic djnh m$t cich tucrng doi ch ic ch in v i doanh nghiep da
thu dugc ho|ic s8 thu dugc khoin doanh thu d6.
c. Xac djnh dugc chi pin lien quan den giao djch b in hing.
d. D6ng thin c ic di€u ki$n trftn.

3 1 .N iu doanh nghiep tinh th u i G TG T theo phuong p h ip khau trir, doanh thn dizffc ghi
nhan la :
a. Gia ban chua co thue GTGT dau ra
b. G ii ban bao gom c i thui GTGT dJu ra
c. T6ng g ii thanh toin ghi trSn h6a dem GTGT
d. Cac cau tren din sai
32. Tai khoan Chiet k h iu thiroug m ?i (521), Gi&m g ii h in g b in (532) c6 k it cau :
a. Tucmg tu nhu tii khoin Doanh thu hing b in bi tri l?i (531)
b. N gugc laiv6itaikhoanD oanhthu.bin h in g (511)
c. Tuongtir nhu tii khoan Thu nh$p khic (711)
d. Cac cau trSn dSu dung.
33. Doanh nghiep dugc ghi nhan doanh-thu trong tnrfrag hgp n io diroi day?
a. Nhan tiin. tri trudc cua khach hing
b. Nhan.tiSn tri trudc nhieu n im khi cho thuS ho^t d§ng TSCD
c. Lai nh|n trudc khi mua trii phi£u.
d. Khach h ing <33. nh?n h in g v i chip hl^n thanh toin.
34. Khi ban h in g theo phuong thurc tra g6p, k h oin 131 tra g6p dugc hircmg:
a. Dugc ghi nh|n v io t ii khoan doanh thu bin h in g v i cung cip djch v\i.
b. Dugc ghi nh§n v io tii khoin doanh thu chua thyc hi§n.
c. Dugc ghi nhan vao tai khoan ddanh thu chua thyc hifn v i phan b6 din v io doanh
thu bin hang.

Dai hoc Ngoai thipcmg


Bookbooming

d. Dupe ghi nhSn vio tii khoin doanh thu chua th\rc hi?n v i phan b6 dan vao doanh
thu hoat dong tii chinh.
35. Cuoi ky, tong cong cac khoan chiet khau thanh toin 33 chip nhan cho khach hing d iroc

ke toan ket chuyen sang t ii khoan:
a. Doanh thu ban hing va cung cip djch vu.
b. Gia von hing bin.
c. Xac dinh kit qua kinh doanh.
d. Lgi nhuan chua phin phoi.
36. Trong cac trucmg hop sau day, truimg h^p nio khong lim tin g thu nhap khac?
a. Ban hing hoa v i cung cip djch vy.
b. Thu cic khoin ng kh6 doi da xu ly x6a s6.
c. Thu dugc tien phat do khach hang vi pham hgp dong.
d. Dugc mot t6 chirc phi chinh phu tfng mgt TSCD.
37. Khi tieu thu san pham thuoc doi tugng chju thue tieu thu dac biet, doanh thu ban hing
la:
a. Gii bin cua sin phSm da bao g6m thu£ tieu thu die biijt.
b. Gia ban cua san phim trir di phan thue tieu thy die biet.
c. Gii xuit kho cua san phim.
d. Cac c&u trtn d£u sai
38. DN Z d i ky phat hoa 3cm ban hang, ^2 nhan dirge tien thanh toan cua khach hang,
nhung cuoi ky van chua giao hing cho khich hing. Ke toan cua DN L phai:
a. Ghi nhan ngay doanh thu bin hing c3n cu vio hoa don bin hang da ky phat.
b. Khong dugc ghi nh£n doanh thu vi van chua chuySn giao quySn so hiru vi quyen
Idem soat hang h6a cho khich hang.
c Ghi nh|n s6 tiSn tra truoc cua khich hing vio ben Co TK 131.
d. Cir b v i c d8u dung
39. Ke toan xic djnh doanh thu hing b in bj tra lai v i ghi vio ben Na. Gii xuit kho s6 hing bin bj tra lai nhin (x) s6 lugtig hing ban bi tra lai.
b. G ii bin trade thu£ GTGT nhin (x) s6 lugng hing bin bj tri lai.
c. G ii bin bao g6m ca thu6 GTGT nijan (x) s6 lugng hing bin bj tra lai.
d. Khong dip an nio dung
40. Khi doro vj nhan d ft trud'c cua khich hing.thi s6 tien n iy dugc ghi vio:
a. Ben Ng TK Phii tra nguiri bin

b. Ben Ng TK Phii thu cua ngu&i mua
c. Ben Co TK Phai tra ngiriri bin

Dai hoc Ngoai thirong


Bookbooming

d. Ben Co TK Phii thu cua ngudri mua
41. Ban mot lo hang c6 g ii goc la 150 trifu, so tien thu dvryc do bin Id hing trSn l i 145 trifu.
Tong sd tien d i trich lip d y phdng giim gii cho 10 h ing n iy l i 20 trifu. Vay k i toin:
a. Phai hoin nh|p khoan l$p dy ph6ng 15 trifu, ghi: Ng TK 159 v i C6TK 632.
b. D6ng tii khoin Du ph&ng giim g ii hing t6n kho, ghi: Ng TK 159 v i C6 TK 632.
c. Ghi nhan doanh thu 145 trieu v i gii v6n hing bin 150 trifu.
d. C i b vi c .
42. Khi bin hing hoa, san phim thu6c doi tuyng chju thue ti6u thy d ie b i|t, ke toin ghi:
a. Co TK 511 (gii bin bao g3m c i thu£ tiSu thy d$c bift).
b. C6 TK 511 (gii bin chua c6 thul TTDB) v i C6 TK 3332.
c. Khong dap an nio dung.
d. Ca hai dip an a va b deu dung.

Cbuomg 7: K e to£n nghiep v a xuat, nhap khau h£ng h6a

43. Khi phat sinh cac nghiep vu kinh te bangngoai te lam tin g cic khoan myc thufc loai
Doanh thu, Chi phi, Tai san va Nor phii tra, thi cic khoan myc d6 phii dirge ghi so ke
toin bang dong Viet Nam:
a. Theo ty gia ghi so.
b. Theo ty gia tad ngay giao djch.
c. Theo ty gii hoi doii cu& ky.
d. Tat ca cic dap in trSn.

44. Khi phat sinh cic nghiep vu Iim giim c ic khoin v6n b in g tiln.hing. ngoai tf, thl cic
khoan muc do phai dtrgc ghi:
a. Theo ty gii ghi s6 ke toin (theo m§t trong 4 phucrng phip: ty g ii dich danh, nhfp truac xuat
truoc, nhap sau xuit trudc, binh quin giaqiiyen)
b. Theo ty gia tai ngay giao djch.
c. Theo ty gii hoi doii cu6i ky.
d. Tit ca cic dip an tren.
45. Trong giai doan sin xuat, kinh doanh, chenh Ifch ty g ii hoi.doii phit sinh khi thanh toin
cic khoan muc tien te c6 goc ngoai tf sS diryc ghi:
a. Tang doanh thu hoac chi phi tai chinh trong nim
b. Vao ben Ng hoac ben Co tii khoan 4131
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Dai hoc Ngoai thiroTig


Bookbooming

c. T3ng doanh thu b in hing h o ic chi phi bAh h in g trong nSm
d. Khong dap an n io dung

46. Lai tiln vay dung de kf quy mo* L/C diro’c ke toan Yao:
a. G ii von h in g bin.
b. Chi phi tii chfnh
c. G ia thue t! cua hang nhap khau.
d. Chi phi q u in ty doanh nghiep
47. Trong giai d oan dau tir xay dung d l hinh thinh tai san c6 dinh cua doanh nghiep m ai

thinh lap, chenh lech ty gia hoi doai phat sinh trong cac trirfrng hop diro*c:
a. Phan b6 ngay vao doanh thu h o |c chi phi tai chinh trong ky.

b. Phan anh luy k6, rieng biet tren Bang can ddi k£ toan.
c. Phan anh vao TK Chi phi tra truac d ii han hoac TK Doanh thu chua thue hien.
d. Khong dap an nao dung.
48. K h i nhan diro’c tien thanh toan cua khach hang mrke toan ghi :
Nor TK 1122 :

TGGD x so ngoai t6

N&TK 1122 :

TGGS x so ngoai te

Co TK 131:

TGGS x so ngoai t§

. Co TK 131:

TGGD x sd ngoai te

Co TK 515 hoac Ntf TK 635: ch£uh lech ty gia

C6 TK 515 hoac Nor TK 635: chenh lech ty gia

Ngr TK 007: so ngoai te khach hang thanh toan

N ? TK 007: so ngoai te khach hang thanh toan

Ng1TK 1122 :

TGGD x so ngoai te

Nor TK 131:

Co TK 131:

TGGD x s6 ngoai te

TGGD x so ngoai te

C6 TK 1122 : TGGD x so ngoai te

N o TK 007: so ngoai t§ khdeh hang thanh toan

Co TK 007: so ngoai te khach hang thanh toan

49. C henh l|c h t^ gia tro n g B ang c a n doi k l toan:
a. La chenh lech ty gia phat sinh trong qua trinh dau tu xay dung c a ban va dugc phan
an h ju y ke ben phan nguon vOn.
b. L i chenh lech ty gia a thcri di8m cuoi nam tai chinh do danh g ii lai cac khoan muc
tien te co goc ngoai te c6 lien quan d6n hoat dgng kinh doanh.
c. La tong so cic k h o in chenh Ifch ty g ii dS thvrc hien cua doanh nghiep dang tien
h in h hoat dong san x u it kinh doanh.
d. Tat ca cac dap an tren.
50. C au nao sau d a y c6 noi dung sai:
a. Cac khoan muc tien te co g6c ngoai t? dugc bao cao theo ty g ii cuoi ky.
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Dai hoc Ngoai thimng

Bookbooming

b. Cac khoan myc phi tien tf co g6c ngoai tf p h ii dugc bao cio theo ty g ii cuoi ky.
c. Cac khoan m\ic phi tiSn tf c6 g6c ngo?d tf phai dugc b io cao theo ty g ii giao djch.
d. Cac khoan muc phi tien tf dugc x ic djnh theo g ii tri hiyp ly blng ngo?i tf phii dugc
bao cio theo ty gia hoi doii t?i ngay x ic djnh g ii trj hgp ly.
S6 du dau ky k l to in cua mpt s6 tii khoin cua doanh nghifp A la nhu sau:
51, Doach nghifp A p h i s a a a cheah Ifch ty g ii cuoi kjr do d in h gia lai c ic k h o in tnyc tien tf
co goc ngoai te theo dinh k h o in n io d u 6 i d iy ?
a. NgTK-4131 v iC o T K 5 1 5 .
b. N g T K 635 v i Co TK 4131
c. N g TK 635 v i C6 TK 4132.
d. Kh6ng c6 dip in nio dung

Chutrag 9 - Chi.phf kinh doanh, xac dinh ket qua kinh doanh v i ohan phoi ket qua
kiah doanh
52. Hang thing, tfnh tien hrcmg p h ii tr i cho nhfin vien b§ phan-ban hang, k i to in g h i:
a.

N gT K 641:

b.

NgTK. 641:

d.

N g T K 642:

C6 TK 334:
c.

C6 TK 112:

N gT K 334:

C6 TK 334:

Co TK 1121:

53. Doanh nghiep yay tien d l th a n h to in tien thue q u fy hin g , Hi vay cua khoan tien n iy s i
dugc tinh v io :
a. Chi phi ban hing.
b. Chi phi quan ly doanh nghifp.
c. Chi phi tii chinh.
d. Chi phi gia v6n hing bin.
54. Khi doanh nghifp d iu tsr cho vay, 10 y#y trong han duryc hach to in v io :
a. Doanh thu b in h in g v i cung c ip djch vy.
b. Doanh thu chua thue hif n.
c. Doanh thu hoat d§ng tii chinh.
d. Thu nhap khac

10

Dai hoc Ngoai thirorig


Bookbooming

5 5 . N i u s6 di^ ph& ng p h i i th u k h 6 dM p h i i l£ p v i o cu S i n i m n a y n hd hern so du- p h 6 n g phai
thu Ich6 S b i dta la p v i o cu 6 i h i m trircrc, th i s8 ch S n h le c h S u & c g h i :

a. Giirn chi phi ban hing
b. Giam chi phi quan ly doanh nghiep
c. Ting thu nhap khac
d. Khong co phuong in dung
56. Neu so dy? ph6ng giam gia dau hr chung. k h o in n g in han phai lap v io cuoi nam nay Ion
hem so du ph6ng giam g ii dau tu chung khoan n g in han d i Sap vao cuoi nam trircrc, thi
s6 chenh Ifch dugc g h i :
a. T ing chi phi quan ly doanh nghifp
b. Giam.gia g6c cua khoan diu tu chung khoan
c. T5ng chi phi tai chinh
d. Ting gia v6n hang ban
57. Cuoi ky ke toan, ke toan tfnh s6 khau hao va phan i a h chi phi khau hao;-Chi phi nay:
a. La s6 tien doanh nghiep da phai chi tra trong ky ke toin.
b. Khong phai l i m§t khoin chi phi bing tiSn ma no phin anh gia trj tai san da bi hao
mon qua m pt thoi gian su dung li in$t ky kS toan.
c. L i mpt khoin chi phi luon dugc khiu trir to in b§ khi xac djnh thu nhap chiu thue
cua doanh nghifp.
d. Ve b in chit, gi6ng chi phi du phong.
58. Trong trir frag hop n io p h it sinh cong no’tfaue thu nhap doanh nghiep hoan la i:
a. K hiu hao TSCD theo muc dich ke toan nhanh hon khau hao TSCD cho muc dich
tinh thue thu nhf.p trong n5m.
b. Khiu hao TSCD theo myc dich ke toan cham hem khiu hao TSCD cho muc dich
tinh thue thu nhip trong nim.
c. Doanh nghifp d5 trich truoc chi phi sua chua Ion TSCD trong nam hien tai nhung
chi dugc k h iu trir vio thu nhip chj’u thue trong nim sau.
d. Khong c6 dap an dung

59. Tong Igi nhuan ke to a n trudc thue v i thu nhap chiu thue thu nhap doanh nghifp khac
nhau d o :
a. Mpt s6 chi phi dS hach toan kh6ng dupe khiu trir khi xac djnh thu nhap chju thue.
b. Mot s6 thu n h |p dS hach toin nhung khdng phai chiu thuS thu nhip doanh nghiep.
c. Ca a v i b
d. K htag co dap in dung vi phai tinh thug thu nhap doanh nghiep tren toan bo lai
nhuin ke toan.
11

Dai hoc Ngoai th iro n g


Bookbooming

], Clio hid! cftu liol dtrtfi h, Pin ftmu pi nip i ln'rny lir klutc phucnig phifp Ini klinan u ultd phmfng pliiip
clttfug Itl'thing cn'p tilin g tin irtng Imp vd lim g iln i Iik.hijj ktf Inmi cYiii plnnm g
pluip kin cim g cft'p ih6ng tin rcri rac vd lirng ngliiCp vu kinh 1C phai sinh
11 D iing
0 Sai
h, Ntjii dung cua pinning phap ini khoan kfi’ loan but) gtVn ctic lai khoan k t loan
va phtfitng .phap gh i c h ip k6‘ loan

1I D ung

f t S-.ti

c, Ofii vilri liii khoan tidn gifi ngfln hang, doang nghiCp’ se ghi nit khi nhan iltruc
gift")' tnii» nil cun ngfln.hang vii ghi co khi nlifln tlihrc gifl’y Inin c<»
IJ D u n g

>4 Sai
(J, S o dtf thin kl ciin (hi khoan tiii san vh jfguon von phan anh tinh litnit Ini san
vii ngu'iii vein cu a tloanli nghiep l?i ihtii ilidm tliiu ki v?i ciuYi kl
!:i D iing
y sai
c, S d dir cntVi kl cu a doirnh lliu vii ch i phf phan anh lAng doanh litu va chi /iw
Irong ki

IJ Ddug
□ Sai
f, Bail dift'l cuu g h i srt.ktip Sft gh i n\f Idn d ie Ihi khoan nhy va g |ii.c6 i&n cac lai
k h o in uVqm m ha ilfti Vrng ctirig.mOl lifting tidn
□ D iin g
U Sai

g, T m n g nguyiin u ic ghi s6 k ip , irong Inffdig h yp co nhidu dinh khomi dun (hi
k e loan cti Ih i gQp lai iliftiiSi jnfti dinh khoan pht'rc lap

11 Diing

II Sai
h,K fi'loiln idng h o p Sft v i i c ghi chfip, pliAn linh mijl csich idng quai sir dung
thirrtc tin g i i trj c o u k ftlu an c iu lifi'l II vi4c gh i chtSp, pluin anh niQl cach cu lh5
c o sir d u n g d i 3 lo a i lluri'ic do

11 Diing
11 Sai

Dai hoc Ngoai thirorig

Bookbooming

■>uuilt llm lim an Im'ng kl dtr^tc phan anil i‘l srt du cuoi kl i■niili llm
Uting

5>:ii
S«S tin nirti kl cua liii kliomi li\i sail din/c plinn null l>0n iit,f con cun ihi.khoan
non vrtu ilui/c phan null hCn co
Diing
Sai
I. (..'Iio liltl cftu 11ol (liri'ri tlfly drill)} liny sa l?
. h?ch loan IA ijua Iriuli difiu Ira ipnm sal Ifuli loan do luuug vil ghi du5p cac
|iia (rluh kinh 10* nliiim t|uiui If ci(c quii Irlnh do ngfty mQl itfl lulu
Dung
I Sai '
>. hach loan doanh nghiep lit niyl dgng Ir^cli Iwill iiglii?p vy

>Diing

tf Sai
c. hach loan kc loan sir dung 3 loai tlurwc do, trong do chii yC’u la lliutic do liiOu
vfll

li fc)ung
1.1 Sai
il. Ii;h Ii loan ktf Unin ngjiiCu ciru <|U>V(riiih liii sau xuSft Ihrtug qua x\f lilnli llumli
va vfln d$ng cua von Ining mQl don vj ey IhC
! i Diilip

• • Sai
i\ il.il nr<,(ng ciia hach loan kCf loan hao gum : liii sail, nguon von. sir v§h dyng
cua von va c i c qimn hC kinh (O'gan lidn voi iracli uhi^m bao v$ liii sap cua iii $I
to clurc kin h Iff
1.1 Diing
Pi Sai
r. Iiai yO’u lo o l han cua ta’in plurong phnp clurng lir lil hC llioiig han.chung lir vil
iiiuh i\r liiflu chuydn clnrng lir
I'.-! D ung
I t Sai
g. phuong phap clurng lir la pin/ring phap tilin g lin liaii drill v i doi jir^rng h.ycli
loan l:C It >:'ui.
' 11 )iiug
1 ■Sai

Dai hpc Ngoai thirong


Bookbooming

h, wic yii'u ItVaa Inin ciia chung lir kli6ng bao jjrtm Ifin v i sft' hi^u-cfm dum g lir
11 Duny
!1 Sai

i, tiuj' mA cua nghidp vu kinh Ifi' vd sft' lining vi giii Irj In yC'ii Irt lift sung cua
infti ban chung lir
n Dung
M Sai
j. cliO’tl{i chi'mg lir k*l' loan V N bao grim 2 hC Hiring l i hC thring chung’lir k£
loan hill buQc v i lit Hiring cluing lir ktf lo in lurang dSn

Id Dung
11 Sai

III, Om 1)1el cAn hoi dirdl M y flung liny sni? (I’P Ifnli gia)
a, phircrng pliap Ifnh gin Ik phuong phap xdc dinii gia irj ghi sA cun liii san
! I Diing
l.l Sai
h, then nguyfin Inc gia phf (hi mpi chi phi Ihuc (c phai sinh co lien quan dC'n lai
s ;h*.-s-3 Jiruc ifnh vao gia cua (ii san
ODiing
!'l Sai ■
c, chi phf bao dirung djnh kl drii voi liii sail ccY djnh sc dirt,(e v6‘n hoa vii se diryc
kha'u hao Imng suril llicri gian litxu diing con lai cini Iscd
H Diing
O Sai
d, gia hin g hoa mua v io ghi Irin $6 k i loan Ift g ii ghi Ir&n h o i dan cirn ngi/cri
han.
n Diing
(.1 Sai
c. :mng plurnng phip ki(h i dui.rc x4c djnh sau khi da co kfi’l q u i kidm Ira hin g irtri kho curii kl
□ Diing
G Sai

f, plmong phAp ka khil ihufrng xuyfin clio phdp quin If hftng irtn kho mQl cach
cliBl chS do ktf toiln Iheo dfli ci phin nh?p vi plidn xulfl hing Imng kho InQt
cicli tlurtmg xuyfirf, Ii6n fyo (heo qui.lrtnh phii sinh
Cl Dung
U1 Sai ”

Dai hoc Ngoai thmyng


Bookbooming

plw onfi pliiip nl»0P
xutfl Inirti*. Irj girt cua Iiiiug l«na Inn kho ciu’ii kl
ra irj gin cun nlii'nig lii liiing cu
i filing
i Sai
..liiihji lliiii kl c o lain plia I, vice .vie djuli Irj giii hiliig xuAI Inin then phm iug
I’ nil#!1 Inn'fo xufll tnfiVc sc c o l\'i I**fit vd lliuC" so vCVi phunitg
giii l>inli
|urm vS\ pinning pliiip nil (Ip sail juifl’l Inh'fc
} i)iin g
: S;ii
..ill/ phnitg giam gia hang Inn hlu* cl»5 cu llid thr\«c lOp vfto cuoi tiiAi kl kv Iniin
:!ii en nliiing hflug cluing xric lliyc v i s y (>111111 giii llurong xuyCn liOn ly e cua
.hi. Iiang
J iX m g
I Sai
fV, Cflii liiii vc linn chitl va «lrfl lir1.1.0’ loan k lin ug hau gom lioal ilyng .nan:
^Jlhnng tin
1.1 xac miiilt
i. 1 ghi chop
tftphrm inui Hiring tin
A ciiii nan duVjri d Ay lit kliung chfnh xau

i l nlia ipiim If ihf<,(c coi lii ngin'n sir dung imng wji hi) ilonuli nghifp
f *nlifing cliu.m,f liiOn lai lit ngtfoi sir ilung Inutg nyi Ix) ikiauli nghifp
Uco <111:111 llnitf la ngwni sfnlyng Mu iigoili ilnauli ngliiijp
* I cric co ipian elure iifing ulih mfi'ic til itgirfri sir dung hOn ngoiii Jonul) nghifp
3. Nguyen lac ngiiyCu gia yCu citu.rflng
iI Irj gia ghi sA ciin M'S la chi plif llu/c 10" tld mua 13 vii sc iltft.ft: ilidit d iiu h khi
g iii llij Iririfng thay cl11 chi cri iilirrlig (lit liOil clua van cite ban ghi ktf loan
10 l:ii sail phai ihri/i: ghi srt llivo chi plif lliyc 10 Oil Iu*> la ilO 11111:1 vii (lira vim sir
ilyng
1100 xslc dinli (iiti nhjjp »nmjj myt kl kff Imin, irtug chi phi liOo ipinti 1 IC11 quit
liiiih Ian iliauh ihianh llui Irnng kl phai duyc (full Irif vftn tUmnli flm cita kl do
'l. Tac ililc diem iljllll (full ciia thong (ill l;C'loan kllAliU linn gnin:
■• >;i;i Irj ily lt;iu
• lilill hi" IliAl
:. i liuli kip lln'ij

Dai hoc Ngoai thu'O’ng


Bookbooming

i ! lie.!) trmig lliuc
S,Tim tkik} kliiii niiin vii c;ic ytin ciiu cua ihrttiy (in ktf loan.
;i. wi lh<5 so sauli litrite
h, Itfru I’di cho viic fit t|iiy£l djnh
c, v.i liCn qtian
d, dang tin cay
c, li) gia In du hao

f, co gia Irj phan !i6s
g, kip. 'I ''1'

Ihd xac minfi diw c

i, irung lAp
j, pitnn mill Imng lliuc
k, 11long 1111n'i
{ I niiftng ngirtri.ifiilt loitn kfi' lo.ln ctl ihd ilmng nha'i reing phtrimg phap ko loan
hm chon tin throe iip dungm(rt crich diing dan, khftng co ssii xoi
j'I.I ihfing tin kO’loan thryc cur.g cfl'p cho ngiftn nt quyC't ilia!', mwc khi no mfi'l tii
klui nang luc dftng din cac quytU djnh
jl I co Ihd linn Ihay tltii mQt quy6'l djnh
j I ! yC-ii t'du cluing nha'i dffi vt'ri thftrtg tin ktf UnUi
I I khftng ct'i sir thlCn !§cli nhAm m yc dfcli dal thri/c kfii qua dii djnh Irudrc
1.1 tilrin chung la kh6ng c6 sai st')i luJftc Ihifin lich
•I I gitip cho ngirc/i tjityS’l djtth cd ihd dir hao m<)l cach cliinli xac
I i co can ct'f vfrng cliflc
rifiiip xiic dinh va gi.ii ihtcli nhHug didnvgiOmg va kluic
I I thtfiig nhfl'l tir ki nay sang kl khac
I I jiiiip nhitng ngiroi ni tjnyG'l djidi khiing iljnli luulc stra dfti nliung dir hu-u lnfi'rc
day.
_
rt, Tim dtlng khai niCm vd c ic y2u cdu cua lh6ng tin kfi loin,
u, ilitfc Ihd
IV, hoat d$ng liSn Inc
c, ki k4‘ loan
d, nguyfin gid
c, dsfiv vj tien 14
f, cfing nhan doanh tlvii

g. phii hop
h, than lr\mg
I'l doanh ngliifip chir khftng phai nhibig nguai d u ’i set hfru cua im5 IS dun vj hat)
t.-.io

! I chi phf khlfti-hao dir^c Ifnh vSo kl TSCD duac sir tlyiig chir khftng phai klii
TS dtf d iry c mtiii
I I cac giao djch thrt,rc do lucmg Iving inQt d6ng lidn nha'i djnh
LI thong thubng mQl nllm-i& m$t kl Mo cdo
Cl infil d o a n h n g h ie p 's c tAn lai Im n g inQl thfri giun dii tlJli di! thirc! hifin cac cam
k et h if n la i trir khi c o n h ftn g h in g c h u n g k h ac
11d o an h Ihu llitfi'mg ilifyc cflng nJiSn khi h a n g d in rc k in
I i guf lliuc le Iran dtii s c ik gia Irj g h i srt

I ! plufung phap kO’ loan diryc lira chun sc la pliuifng phiip it nAitg gia tri lai san
va i:m ultap

Chuc cac ban on thi tot va dat ket qua cao!