TRẮC NGHIỆM TIẾNG ANH CHUYÊN NGÀNH kế TOÁN 1 2

1.
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 một câu trả lời:
a. Dr Bank £1,200
b. Dr Discount allowed £12 & Dr Bank £1,212
c. Cr Discount received £12 & Dr Bank £1,200
d. Dr Discount allowed £12 & Dr Bank £1,200

2.
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?
Chọn một câu trả lời:
a. £2,000
b. £1,960
c. £60
d. £1,940

3
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?
Chọn một câu trả lời:
a. discount allowed
b. Cash discount
c. Trade discount
d. discount received

4
In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’. What entries in the Cash

book are done?
Chọn một câu trả lời:
a. Cr Cash £410 & Cr Bank £1,000


b. Dr Cash £410
c. Dr Cash £410 & Dr Bank £1,000

d. Dr Cash £1,410

5
............ is an amount received from creditors when paying them within required time.
Chọn một câu trả lời:
a. discount received

b. cash discount
c. discount allowed
d. trade discount

6
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 một câu trả lời:
a. £2,000
b. £60

c. £1,940
d. £1,960

7
When you received money from debtors who pay their debts within required time, the discount you
give him is called .............
Chọn một câu trả lời:
a. trade discount
b. discount received
c. discount allowed

d. cash discount

8
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 một câu trả lời:
a. Cr Discount received £8 & Cr Cash £442

b. Cr Discount allowed £8 & Cr Cash £442
c. Cr Cash £442
d. Dr Cash £442

9
The total of discount received column in the cash book will be transferred to ............. Ledger.
Chọn một câu trả lời:
a. Sales
b. General

c. Purchases
d. Private

10
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?
Chọn một câu trả lời:
a. £54
b. £1,746

c. £1,800
d. £1,756

11
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 or credited
c. asset account will be debited and credited
d. asset account will be debited

12
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. Capital is correct
c. the two sides are not equal. One figure must be incorrect

d. the two sides are equal

13
Capital’ is ................
Chọn một câu trả lời:
a. resources or items owned by the business
b. a type of financial statement
c. record of transactions by categories
d. the amount of the owner’s stake in the business.

14
A .... is someone who owes you money after you sell him/ her on credit.
Chọn một câu trả lời:
a. creditor
b. loan
c. liabilities
d. debtor

15
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 bank account & credit capital account

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

16
The term ‘Transaction on credit’ means ........
Chọn một câu trả lời:
a. taking an ownership of an asset now, but paying for it at later stage

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. a record of transactions by category (purchases, for example), or by person or organization.

17
The term ‘account’ means .....
Chọn một câu trả lời:
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

Phản hồi
Đáp án đúng là: a record of transactions by category (purchases, for example), o

18
Book-keeping entries relating to Sales Returns are:
Chọn một câu trả lời:
a. credit Returns Outwards account & debit supplier’s (creditor’s) account
b. credit Returns Inwards account & debit debtor’s account
c. debit Returns Inwards account & credit debtor’s account

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

19
Book-keeping entries relating to Cash Purchases are:
Chọn một câu trả lời:
a. credit purchases account & credit Cash/ Bank account
b. credit purchases account & debit Cash/ Bank account
c. debit purchases account & credit Cash/ Bank account


d. debit purchases account & debit Cash/ Bank account

20
Book-keeping entries relating to Payment received from debtor are:
Chọn một câu trả lời:
a. debit bank/ cash account & credit debtor’s account

b. credit bank/ cash account & debit debtor’s account
c. debit bank/ cash account & debit debtor’s account
d. credit bank/ cash account & credit debtor’s account

21
.............. is used to record Cash & Bank accounts
Chọn một câu trả lời:
a. Private Ledger
b. General Ledger
c. Cash book

d. Sales Ledger
22

.............. is a direct means of transferring money through the bank systems, which is initiated by the
paying party.
Chọn một câu trả lời:
a. credit transfer

b. direct debit
c. standing order
d. cheque
23
.............. Ledger is used to record creditor accounts
Chọn một câu trả lời:
a. Purchases

b. Sales
c. Private
d. General
24


4 types of personal accounts include capital, supplier, customer, and ..........
Chọn một câu trả lời:
a. bank
b. drawings

c. cash
d. sales
25
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/ infrequent
b. regular/ infrequent

c. infrequent/ Regular
d. regular/ regular
26
You can calculate ........... profit in ‘Profit and Loss account’.
Chọn một câu trả lời:
a. Net

b. Income
c. Gross
d. Expense
27
Which account below is close off to Trading account?
Chọn một câu trả lời:
a. Carriage Inwards

b. Rent
c. Salaries
d. Carriage Outwards
28
Calculate the total of Assets from the following details:
Fixed assets: Furniture and fittings: £12,000; Motor vehicle: £7,000


- Current assets: Stock £2,200, Debtors: £1,850, Cash: £ 3,410, Bank: £13,000
Chọn một câu trả lời:
a. £32,460
b. £20,460

c. £39,460

d. £19,000
29
Which account below is close off to Profit and Loss account?
Chọn một câu trả lời:
a. Sales
b. Carriage Outwards

c. Carriage Inwards
d. Purchases
30
You can calculate ........... profit in ‘Trading account’.
Chọn một câu trả lời:
a. Gross

b. Net
c. Expense
d. Income