TRẮC NGHIỆM TIẾNG ANH CHUYÊN NGÀNH kế TOÁN 1 1

Câu hỏi 1

A .... is someone who owes you money after you sell him/ her on credit.
Chọn một câu trả lời:
a. debtor

b. loan
c. liabilities
d. creditor
Câu 2
Which item below is not an asset?
Chọn một câu trả lời:
a. Creditor

b. Motor vehicle
c. Debtor
d. Cash
Câu 3
Capital’ is ................
Chọn một câu trả lời:
a. the amount of the owner’s stake in the business.

b. resources or items owned by the business
c. a type of financial statement
d. record of transactions by categories
Câu 4
........... is a general term for activities of the business.


Chọn một câu trả lời:
a. transactions

b. sales
c. capital
d. purchases
Câu 5
In the following transaction: ‘The owner puts a further amount into the business by cheque’, which
account is debited and which account is credited?
Chọn một câu trả lời:
a. debit the owner’s account & credit capital account
b. debit bank account & credit the owner’s account
c. debit the owner’s account & credit bank account
d. debit bank account & credit capital account

Câu 6
You are presented with the following data:
Assets 13,970
Capital 2,934
Liabilities 11,576
What comment would you make?
Chọn một câu trả lời:
a. the equation is correct
b. the two sides are equal
c. Capital is correct
d. the two sides are not equal. One figure must be incorrect

Câu 7


The word ......... in the heading of the balance sheet is linked to the idea of the snapshot photograph.
Chọn một câu trả lời:

a. month
b. equal
c. with
d. at

Câu 8
According to double-entry rules, if an asset increases, .......
Chọn một câu trả lời:
a. asset account will be credited
b. asset account will be debited

c. asset account will be debited and credited
d. asset account will be debited or credited
Câu 9
T-type Ledger accounts has the following format:
Chọn một câu trả lời:
a. one-sided account only with credit side

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

c. two-sided account with credit side on the left and debit side on the right
d. One-sided account only with debit side
Câu 10
Balance sheet’ is .........
Chọn một câu trả lời:


a. the amount of the owner’s stake in the business.
b. resources or items owned by the business
c. a type of financial statement

d. record of transactions by categories
Câu 11
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/ Regular
b. regular/ regular
c. regular/ infrequent

d. infrequent/ infrequent
12
.............. is direct transfer between bank accounts, involving fixed accounts at regular intervals.
Chọn một câu trả lời:
a. credit transfer
b. Cheque

c. standing order

d. direct debit
13
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.
Chọn một câu trả lời:


a. c/f – b/f

b. b/d – c/d
c. c/d – b/d

d. b/f – c/f
14
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?
Chọn một câu trả lời:
a. £270 Cr

b. £270 Dr
c. £170 Cr
d. £170 Dr
15
............. accounts are individual accounts of debtors and creditors.
Chọn một câu trả lời:
a. nominal
b. real
c. personal

d. impersonal
16
.............. Ledger is used to record creditor accounts
Chọn một câu trả lời:
a. Private


b. Purchases

c. Sales
d. General
17

............. accounts cover various income and expense accounts, e.g. sales, wages, etc.
Chọn một câu trả lời:
a. nominal

b. Real
c. Personal
d. Impersonal
18
.............. is used to record Cash & Bank accounts
Chọn một câu trả lời:
a. Private Ledger
b. Sales Ledger
c. General Ledger
d. Cash book

19
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?
Chọn một câu trả lời:
a. £35 Dr
b. £35 Cr


c. £25 Dr

d. £25 Cr
20
.............. is a direct means of transferring money through the bank systems, which is initiated by the
paying party.

Chọn một câu trả lời:
a. standing order
b. direct debit
c. credit transfer

d. cheque
21
Book-keeping entries relating to Purchases Returns are:
Chọn một câu trả lời:
a. credit Returns Inwards account & debit debtor’s account
b. debit Returns Outwards account & credit supplier’s (creditor’s) account
c. debit Returns Inwards account & credit debtor’s account
d. credit Returns Outwards account & debit supplier’s (creditor’s) account

22
Book-keeping entries relating to Payment to creditor are:
Chọn một câu trả lời:
a. debit creditor’s account & debit bank/ cash account
b. credit creditor’s account & credit bank/ cash account
c. credit creditor’s account & debit bank/ cash account


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

23
The term ‘Transaction on credit’ means ........
Chọn một câu trả lời:
a. person (or business) who owes money for goods or services supplied by the business
b. taking an ownership of an asset now, but paying for it at later stage

c. person (or business) to whom money is owed by the business
d. a record of transactions by category (purchases, for example), or by person or organization.
24
Book-keeping entries relating to Payment received from debtor are:
Chọn một câu trả lời:
a. credit bank/ cash account & debit debtor’s account
b. debit bank/ cash account & debit debtor’s account
c. credit bank/ cash account & credit debtor’s account
d. debit bank/ cash account & credit debtor’s account

25
In the transaction ‘wages of £40 are paid in cash’, which entries are correct?
Chọn một câu trả lời:
a. Dr wages account £40 & Dr Cash account £40
b. Cr wages account £40 & Cr Cash account £40
c. Dr wages account £40 & Cr Cash account £40

d. Cr wages account £40 & Dr Cash account £40
26


In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?
Chọn một câu trả lời:
a. Dr Sales £210 & Cr T Smith £210
b. Dr Sales £210 & Cr Bank £210
c. Dr T Smith £210 & Cr Sales £210

d. Dr Bank £210 & Cr Sales £210
27
Book-keeping entries relating to Cash Purchases are:

Chọn một câu trả lời:
a. debit purchases account & credit Cash/ Bank account

b. credit purchases account & credit Cash/ Bank account
c. debit purchases account & debit Cash/ Bank account
d. credit purchases account & debit Cash/ Bank account
28
Book-keeping entries relating to Sales Returns are:
Chọn một câu trả lời:
a. debit Returns Outwards account & credit supplier’s (creditor’s) account
b. debit Returns Inwards account & credit debtor’s account

c. credit Returns Outwards account & debit supplier’s (creditor’s) account
d. credit Returns Inwards account & debit debtor’s account
29
Which item below is not an expense?
Chọn một câu trả lời:


a. rent receivable

b. insurance
c. wages, salaries
d. rent payable
30
The term ‘Drawings’ means
Chọn một câu trả lời:
a. withdrawals from a business by the owner for the use of both the owner and the business: in cash
or goods/ services
b. withdrawals from a business by the owner for the owner’s private use: in cash or goods/

services

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