TRẮC NGHIỆM TIẾNG ANH CHUYÊN NGÀNH kế TOÁN 1 3

1
............. means a charge paid by the firm to carrier for delivering goods to customers: Cost of
distribution
Chọn một câu trả lời:
a. carriage inwards
b. carriage outwards

c. returns inwards
d. returns outwards

2
The formula for Cost of goods sold is:
Chọn một 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

3
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 một câu trả lời:
a. £11,580
b. £16,420

c. £40,600
d. £14,000


4

Calculate Gross Profit from the following details: Cost of goods sold: £15,200; Sales £23,700,
Returns Inwards £1,420.
Chọn một câu trả lời:
a. £9,920
b. £8,500
c. £7,080

d. £22,280

5
Calculate Current Liabilities from the following details: Fixed assets: £53,000; Current assets:
£28,500; Capital: £ 66,500; Long-term liabilities: £8,300.
Chọn một câu trả lời:
a. £74,800
b. £23,300
c. £6,700

d. £81,500

6
From the transaction below: ‘The business owed L Turner £2,000 for the goods bought from May
20th Year 2. 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 một 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

7
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 một câu trả lời:
a. £1,756
b. £1,800
c. £54

d. £1,746

8
From the transaction below: ‘A Smith owed the business £1,500 for the goods sold to him on May
10, Year 2. The terms of sale allow for 3% cash discount for payment within 7 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 một 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

9
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 £1,410
d. Dr Cash £410 & Dr Bank £1,000

10
............ is an amount received from creditors when paying them within required time.
Chọn một 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 không thuộc thẩm quyền của mình thì Tòa án phải trả hồ sơ cho Viện kiểm sát.
Chọn một 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 một 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 một 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 một 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 một 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 một 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 một 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 một 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 một câu trả lời:
a. £306

b. £54
c. £316
d. £360

20
The invoice gives details of .................
Chọn một 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 một 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 một 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 một 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 một 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