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Câu hỏi và đáp án môn Anh văn chuyên ngành 2 EHOU

Câu hỏi và đáp án môn Anh văn chuyên ngành 2 EHOU

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Câu hỏi và đáp án môn Anh văn chuyên ngành 1 EHOU

Câu hỏi và đáp án môn Anh văn chuyên ngành 1 EHOU

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Câu hỏi 1: ……….. is a general term for activities of the business.
Câu hỏi 2: ………… is an amount received from creditors when paying them within required time.
Câu hỏi 3: …………. accounts are individual accounts of debtors and creditors.
Câu hỏi 4: …………. accounts cover asset accounts such as premises, motor vehicles, etc.
Câu hỏi 5: …………. accounts cover various income and expense accounts, e.g. sales, wages, etc.
Câu hỏi 6: …………. means a charge paid by the firm to carrier for delivering goods to customers: Cost of distribution
Câu hỏi 7: ………….. is used to record Cash & Bank accounts
Câu hỏi 8: ………….. is a direct means of transferring money through the bank systems, which is initiated by the paying party.
Câu hỏi 9: ………….. is direct transfer between bank accounts, involving fixed accounts at regular intervals.
Câu hỏi 10: ………….. Ledger is used to record creditor accounts
Câu hỏi 11: ………….. Ledger is used to record debtor accounts
Câu hỏi 12: …………….. is indicated in the invoice and recorded in the accounts.
Câu hỏi 13: ……………… account is used for regular banking and withdrawal of money.
Câu hỏi 14: ‘Balance sheet’ is ………
Câu hỏi 15: ‘Capital’ is …………….
Câu hỏi 16: 4 types of personal accounts include capital, supplier, customer, and ……….
Câu hỏi 17: A …. is someone who owes you money after you sell him/ her on credit.
Câu hỏi 18: A ……. is someone to whom you owe money after you buy on credit.
Câu hỏi 19: A general term for amounts owing to persons other than the owner is ……
Câu hỏi 20: According to double-entry rules, if a liability decreases, …….
Câu hỏi 21: According to double-entry rules, if an asset increases, …….
Câu hỏi 22: Book-keeping entries relating to Cash Purchases are:
Câu hỏi 23: Book-keeping entries relating to Cash Sales are:
Câu hỏi 24: Book-keeping entries relating to Credit Purchase are:
Câu hỏi 25: Book-keeping entries relating to Credit Sales are:
Câu hỏi 26: Book-keeping entries relating to Payment received from debtor are:
Câu hỏi 27: Book-keeping entries relating to Payment to creditor are:
Câu hỏi 28: Book-keeping entries relating to Purchases Returns are:
Câu hỏi 29: Book-keeping entries relating to Sales Returns are:
Câu hỏi 30: Calculate Current Liabilities from the following details: Fixed assets: £53,000; Current assets: £28,500; Capital: £ 66,500; Long-term liabilities: £8,300.
Câu hỏi 31: Calculate Gross Profit from the following details: Cost of goods sold: £15,200; Sales £23,700, Returns Inwards £1,420.
Câu hỏi 32: Calculate Net Profit from the following details: Gross profit: £12,000; Rent payable: £1,500; Rent receivable: £420; Wages: £1,210; Insurance: £300; office expenses: £420; travelling expenses: £270.
Câu hỏi 33: Calculate Net Profit from the following details: Gross profit: £12,400; Expenses £7,550, Commission £420.
Câu hỏi 34: 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
Câu hỏi 35: Calculate the Fixed Assets from the following details: Total of assets: £73,600; Stock £2,200, Debtors: £2,800, Cash: £ 3,240, Bank: £21,300
Câu hỏi 36: 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
Câu hỏi 37: From Sales Day book, detail is transferred monthly to Sales account in ………..
Câu hỏi 38: From Sales Day book, detail is transferred promptly to ………. account in Sales Ledger
Câu hỏi 39: 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?
Câu hỏi 40: 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?
Câu hỏi 41: 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?
Câu hỏi 42: 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’.What kind of discount is it?
Câu hỏi 43: From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’. How much discount will be given to P Starkey?
Câu hỏi 44: 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?
Câu hỏi 45: 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?
Câu hỏi 46: 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?
Câu hỏi 47: 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?
Câu hỏi 48: From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’. How much discount will the business receive?
Câu hỏi 49: 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?
Câu hỏi 50: From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business finally owe S Letts?
Câu hỏi 51: From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business record in Return Outwards account?
Câu hỏi 52: From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount’. In what Day book and what accounts will it be recorded & How much will it be recorded?
Câu hỏi 53: From the transaction: ‘K Devine returns to us goods with a list price of £150. No discount was previously made.’ In what accounts will it be recorded?
Câu hỏi 54: From the transaction: ‘Return goods to S Letts at list price £40’. In what Day book and what accounts will it be recorded?
Câu hỏi 55: From the transaction: ‘S Smart –a debtor returned goods to the business’. In what accounts & what ledger will it be recorded?
Câu hỏi 56: How is ‘Carriage inwards’ treated in final accounts?
Câu hỏi 57: How is ‘Carriage Outwards’ treated in final accounts?
Câu hỏi 58: How is ‘Carriage Outwards’ treated in final accounts?
Câu hỏi 59: In the accounting equation, ……..
Câu hỏi 60: In the following transaction: ‘The owner puts a further amount into the business by cheque’, which account is debited and which account is credited?
Câu hỏi 61: In the transaction ‘wages of £40 are paid in cash’, which entries are correct?
Câu hỏi 62: 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?
Câu hỏi 63: In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?
Câu hỏi 64: In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’. What entries in the Cash book are done?
Câu hỏi 65: 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?
Câu hỏi 66: 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?
Câu hỏi 67: 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.
Câu hỏi 68: The account ‘Bank’ has 3 transactions during July, Year 4, including 1 debit entries with £2,000 and 2 credit entries with £170 and £240. How much is the balance of this account at the end of July, Year 4?
Câu hỏi 69: The account ‘Bank’ has 3 transactions during July, Year 4, including 1 debit entries with £5,000 and 2 credit entries with £170 and £240. How much is the balance of this account at the end of July, Year 4?
Câu hỏi 70: 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?
Câu hỏi 71: 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?
Câu hỏi 72: The capital equation is:
Câu hỏi 73: The capital equation is:
Câu hỏi 74: 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 ………….
Câu hỏi 75: The following detail appears in the Purchases Day Book: ‘T Smith56/637£656’To what accounts & Ledgers will this detail be transferred?
Câu hỏi 76: The formula for Cost of goods sold is:
Câu hỏi 77: The invoice gives details of ……………..
Câu hỏi 78: The main difference between ‘Expenses’ and ‘Drawings’ is that…….
Câu hỏi 79: The term ‘account’ means …..
Câu hỏi 80: The term ‘Drawings’ means
Câu hỏi 81: The term ‘Transaction on credit’ means ……..
Câu hỏi 82: The total of discount received column in the cash book will be transferred to …………. Ledger.
Câu hỏi 83: The word ……… in the heading of the balance sheet is linked to the idea of the snapshot photograph.
Câu hỏi 84: T-type Ledger accounts has the following format:
Câu hỏi 85: When you received money from debtors who pay their debts within required time, the discount you give him is called ………….
Câu hỏi 86: 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.
Câu hỏi 87: Which account below is close off to Profit and Loss account?
Câu hỏi 88: Which account below is close off to Trading account?
Câu hỏi 89: Which item below is not an asset?
Câu hỏi 90: Which item below is not an expense?
Câu hỏi 91: You are presented with the following data: Assets 13,970 Capital 2,934 Liabilities 11,576 What comment would you make?
Câu hỏi 92: You are presented with the following data:Assets 13,970Capital 2,394Liabilities 11,576What comment would you make?
Câu hỏi 93: You can calculate ……….. profit in ‘Profit and Loss account’.
Câu hỏi 94: You can calculate ……….. profit in ‘Trading account’.

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