Câu 1

A manufacturing business applies Corporate Accounting Regulations of Circular

133/2016/TT-BTC to its accounting system. Which type of account that
accountants shall use to collect information of incurred direct material cost when
processing and systemizing financial accounting information?
A.
Account 621
B.
Account 152
C.
Account 632
D.
Account 154
Đáp án đúng: D
A
B
C
check_circleD
Câu 2
Collecting information in the form of accounting vouchers is the initial
accounting work in an enterprise.
A.
True
B.
False
Đáp án đúng: A
check_circleA
B
Câu 3
Cash payments notes, cash receipt notes are created and stored by cashier.
A.
True
B.
False
Đáp án đúng: B
A
check_circleB
Câu 4
In accounting organization, financial accounting process must comply with
related principles, policies, mechanism, norms, and regulations
A.
True
B.
False
Đáp án đúng: A
check_circleA
B
Câu 5
Listed companies in Vietnam must prepare financial statements according to the
IFRSs.
A.
False
B.
True
Đáp án đúng: A
check_circleA
B
Câu 6
Which vouchers are classified as monetary ones:
A.
VAT invoices, bills, cash receipt note, minutes of handover of fixed assets.
B.
Cash payment notes, cash receipt notes, VAT invoices, bills.
C.
Cash payment notes, cash receipt notes, debit notes, credit notes, bank
statements.
D.
Cash payment notes, cash receipt notes, payroll, goods receipt notes.
Đáp án đúng: C
A
B
check_circleC
D
Câu 7
Time for payment is a compulsory element of sales voucher
A.
True
B.
False
Đáp án đúng: B
A
check_circleB
Câu 8
In enterprises with decentralized accounting organiztion, All subordinate units
take responsibilities for their own assets, liabilities and business performance
independently.
A.
True
B.
False
<R> 1
<T> 1
Đáp án đúng: A
check_circleA
B
Câu 9
Which below departments/persons should be involved in the voucher rotation
process for finished goods/outsourced goods receipt?
A.
Production department, stock keeper, inventory accountant, production cost
accountant and other related accountants
B.
Supplier, inventory accoountant, production cost and other related accountants
C.
Sales accountant, stockkeeper, inventory accountant, and other related
accountants
D.
Production department, fixed assets accountant, production cost accountant and
other related accountants.
Đáp án đúng: A
check_circleA
B
C
D
Câu 10
Which of the following principles must be followed when preparing financial
statements?
A.
Going concern, Accrual basis, and Consistency
B.
Going concern, Accrual basis, Consistency, Materiality and aggregation, and
Offsetting
C.
Going concern, Accrual basis, Consistency, and Materiality and aggregation
D.
Accrual basis, Consistency, Materiality and aggregation, and Offsetting
Đáp án đúng: B
A
check_circleB
C
D
Câu 11
Which below departments/persons should be involved in the voucher rotation
process for materials/supplies delivery?
A.
Department in need of materials/goods/supplies, customer, purchasing
department, Stock keeper, Inventory accountant, payment accountant and other
related ones.
B.
Department in need of materials/goods/supplies, director/chief accountant,
purchasing department, cashier, Inventory accountant.
C.
Technical staff, department in need of materials/supplies, purchasing
department, Stock keeper, Inventory accountant, production cost and related
accountants
D.
Beneficiary, production department, purchasing department, Stock keeper,
cashier.
Đáp án đúng: C
A
B
check_circleC
D
Câu 12
Is the following statement about Chart of Accounts true or false?
“With the view to identifying accounts on the basis of information for financial
statements, Chart of Accounts can be classified into two main groups, balance
sheet accounts and profit and loss accounts”.
A.
True
B.
False
Đáp án đúng: A
check_circleA
B
Câu 13
Is the following statement about accounting book system true or false?
“Based on book-recording method of chronological order and systematic order,
accounting book system consists of ledger, general journal, detailed book”
A.
True
B.
False
Đáp án đúng: B
A
check_circleB
Câu 14
In Vietnam, each accounting entity must use one account system for both
financial accounting and management accounting. True or false?
A.
True
B.
False
Đáp án đúng: B
closeA
B
Câu 15
In General Journal Voucher accounting form, the information from General
journal vouchers are transferred to
A.
General Ledgers of related accounts
B.
Ledger Journal
C.
Voucher Journal
D.
General Journal
Đáp án đúng: A
check_circleA
B
C
D
Câu 16
An enterprise applies Corporate Accounting Regulations of Circular
133/2016/TT-BTC to its accounting system. Which account used to collect
information of sales returns when processing and systemizing financial
accounting information?
A.
Account 521
B.
Account 511
C.
Account 5212
D.
Account 531
Đáp án đúng: B
A
check_circleB
C
D
Câu 17
Goods issued for promotional campaigns with no conditions. Choose
appropriate accounting entries:
A.
Dr 353 / Cr 156
B.
Dr 632 / Cr 156
C.
Dr 641 / Cr 156
D.
Dr 511 / Cr 156
Đáp án đúng: C
A
B
check_circleC
D
Câu 18
Is the following statement about accounting book system true or false?
“Accounting book system is a means of systemizing management accounting
information in order to provide those to different information users”
A.
False
B.
True
Đáp án đúng: A
A
closeB
Câu 19
Accounting objects that need valued are:
A.
Assets, liabilities, owners’ equities, revenue, other income, expenses and
business performance results
B.
Assets, liabilities
C.
Assets, liabilities, owners’ equities
D.
Revenue, other income, expenses and business performance results
Đáp án đúng: A
check_circleA
B
C
D
Câu 20
The deadline for submitting annual financial statements of sole proprietorships
(According to Circular 200)
A.
within 45 days from the end of the annual accounting period
B.
within 30 days from the end of the annual accounting period
C.
within 20 days from the end of the annual accounting period
D.
within 90 days from the end of the annual accounting period
Đáp án đúng: B
A
check_circleB
C
D
Câu 21
Accounting voucher can be issued twice if it is lost.
A.
False
B.
True
Đáp án đúng: A
check_circleA
B
Câu 22
Which of the following does not describe characteristic of combined model of
management and financial accounting organization.
A.
The accountant uses the accounting book system to serve both the financial
reporting system and the management accounting reporting system.
B.
Accountants can open new management accounts if necessary.
C.
None of above
D.
The businesses might be able to arrange a separate division to collect, process
and analyze information for production planning and estimation, and business
decision-making.
Đáp án đúng: C
A
B
check_circleC
D
Câu 23
According to Law on Accounting ��88, People prohibited from practicing
accounting:
A.
All of above
B.
People banned from practicing accounting under an effective court’s judgment.
C.
Parents of General Director in Joint Stock company.
D.
People holding the position of managers in private enterprises.
Đáp án đúng: B
closeA
B
C
D
Câu 24
Financial reports in Vietnam may be not prepared under ‘going concern
assumption’.
A.
True
B.
False
Đáp án đúng: A
A
closeB
Câu 25
An enterprise applies Corporate Accounting Regulations of Circular 200. Which
account used to record short-term loan payable?
A.
Acc 341
B.
Acc 128
C.
Acc 112
D.
Acc 311
Đáp án đúng: A
check_circleA
B
C
D
Câu 26
According to VAS 01, accounting information and data presented in the
financial statements must be explicit and easily understandable to users. The
word “ users” in this circumstance means:
A.
Users with well –educated on accounting and economics/
B.
Everybody
C.
Internal and external users
D.
Users with average knowledge on economics, finance and accounting.
Đáp án đúng: D
A
B
C
check_circleD
Câu 27
Which of the following item is NOT included in the cash flows from operating
activities?
A.
Cash paid to employees
B.
Interest paid
C.
Cash received from short-term loan
D.
Cash paid to suppliers
Đáp án đúng: C
A
B
check_circleC
D
Câu 28
Who takes the responsibility for regular accounting inspection within an
enterprises:
A.
Chief accountant and working accountants
B.
State inspection agencies
C.
Tax authorities
D.
The Ministry of Finance
Đáp án đúng: A
check_circleA
B
C
D
Câu 29
: In General Journal Accounting form, the basis of posting figures on general
ledgers of each account is
A.
Voucher Journal.
B.
General Joural
C.
General Journal Voucher
D.
Ledger Journal
Đáp án đúng: B
A
check_circleB
C
D
Câu 30
In respect of business transaction nature, accounting vouchers are divided into
A.
5 categories, including: Labor vouchers, inventory vouchers, sales vouchers,
monetary vouchers, and tangible fixed assets vouchers.
B.
4 categories, including: Labor vouchers, inventory vouchers, sales vouchers,
tangible fixed assets vouchers.
C.
4 categories, including: Labor vouchers, inventory vouchers, sales vouchers,
monetary vouchers.
D.
4 categories, including: Labor vouchers, sales vouchers, monetary vouchers, and
tangible fixed assets vouchers.