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

Câu hỏi và đáp án môn Anh văn chuyên ngành 1 EHOU, hỗ trợ học trực tuyến tại Đại học Mở Hà Nội

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Câu hỏi 1: ……….. is a general term for activities of the business.

• capital
• purchases
• sales
• transactions

Câu hỏi 2: ………… is an amount received from creditors when paying them within required time.

• cash discount
• discount allowed
• discount received
• trade discount

Câu hỏi 3: …………. accounts are individual accounts of debtors and creditors.

• impersonal
• nominal
• personal
• real

Câu hỏi 4: …………. accounts cover asset accounts such as premises, motor vehicles, etc.

• impersonal
• nominal
• personal
• real

Câu hỏi 5: …………. accounts cover various income and expense accounts, e.g. sales, wages, etc.

• Impersonal
• nominal
• Personal
• Real

Câu hỏi 6: …………. means a charge paid by the firm to carrier for delivering goods to customers: Cost of distribution

• carriage outwards
• carriage inwards
• returns inwards
• returns outwards

Câu hỏi 7: ………….. is used to record Cash & Bank accounts

• Cash book
• General Ledger
• Private Ledger
• Sales Ledger

Câu hỏi 8: ………….. is a direct means of transferring money through the bank systems, which is initiated by the paying party.

• cheque
• credit transfer
• direct debit
• standing order

Câu hỏi 9: ………….. is direct transfer between bank accounts, involving fixed accounts at regular intervals.

• Cheque
• credit transfer
• direct debit
• standing order

Câu hỏi 10: ………….. Ledger is used to record creditor accounts

• General
• Private
• Purchases
• Sales

Câu hỏi 11: ………….. Ledger is used to record debtor accounts

• General
• Private
• Purchases
• Sales

Câu hỏi 12: …………….. is indicated in the invoice and recorded in the accounts.

• Cash discount
• Discount allowed
• Discount received
• Trade discount

Câu hỏi 13: ……………… account is used for regular banking and withdrawal of money.

• cheque
• credit transfer
• current
• deposit

Câu hỏi 14: ‘Balance sheet’ is ………

• a type of financial statement
• record of transactions by categories
• resources or items owned by the business
• the amount of the owner’s stake in the business.

Câu hỏi 15: ‘Capital’ is …………….

• a type of financial statement
• record of transactions by categories
• resources or items owned by the business
• the amount of the owner’s stake in the business.

Câu hỏi 16: 4 types of personal accounts include capital, supplier, customer, and ……….

• bank
• cash
• drawings
• sales

Câu hỏi 17: A …. is someone who owes you money after you sell him/ her on credit.

• creditor
• debtor
• liabilities
• loan

Câu hỏi 18: A ……. is someone to whom you owe money after you buy on credit.

• Creditor
• Debtor
• Liabilities
• Loan

Câu hỏi 19: A general term for amounts owing to persons other than the owner is ……

• creditor
• liabilities
• loan
• reditordebtor

Câu hỏi 20: According to double-entry rules, if a liability decreases, …….

• Liability account will be credited
• Liability account will be debited
• Liability account will be debited and credited
• Liability account will be debited or credited

Câu hỏi 21: According to double-entry rules, if an asset increases, …….

• asset account will be credited
• asset account will be debited
• asset account will be debited and credited
• asset account will be debited or credited

Câu hỏi 22: Book-keeping entries relating to Cash Purchases are:

• credit purchases account & credit Cash/ Bank account
• credit purchases account & debit Cash/ Bank account
• debit purchases account & credit Cash/ Bank account
• debit purchases account & debit Cash/ Bank account

Câu hỏi 23: Book-keeping entries relating to Cash Sales are:

• credit Cash/ Bank account & credit Sales account
• credit Cash/ Bank account & debit Sales account
• debit Cash/ Bank account & credit Sales account
• debit Cash/ Bank account & debit Sales account

Câu hỏi 24: Book-keeping entries relating to Credit Purchase are:

• credit purchases account & credit supplier’s (creditor’s) account
• credit purchases account & debit supplier’s (creditor’s) account
• debit purchases account & credit supplier’s (creditor’s) account
• debit purchases account & debit supplier’s (creditor’s) account

Câu hỏi 25: Book-keeping entries relating to Credit Sales are:

• credit customer’s (debtor’s) account & credit sales account
• credit customer’s (debtor’s) account & debit sales account
• debit customer’s (debtor’s) account & credit sales account
• debit customer’s (debtor’s) account & debit sales account

Câu hỏi 26: Book-keeping entries relating to Payment received from debtor are:

• credit bank/ cash account & credit debtor’s account
• credit bank/ cash account & debit debtor’s account
• debit bank/ cash account & credit debtor’s account
• debit bank/ cash account & debit debtor’s account

Câu hỏi 27: Book-keeping entries relating to Payment to creditor are:

• credit creditor’s account & credit bank/ cash account
• credit creditor’s account & debit bank/ cash account
• debit creditor’s account & credit bank/ cash account
• debit creditor’s account & debit bank/ cash account

Câu hỏi 28: Book-keeping entries relating to Purchases Returns are:

• credit Returns Inwards account & debit debtor’s account
• credit Returns Outwards account & debit supplier’s (creditor’s) account
• debit Returns Inwards account & credit debtor’s account
• debit Returns Outwards account & credit supplier’s (creditor’s) account

Câu hỏi 29: Book-keeping entries relating to Sales Returns are:

• credit Returns Inwards account & debit debtor’s account
• credit Returns Outwards account & debit supplier’s (creditor’s) account
• debit Returns Inwards account & credit debtor’s account
• debit Returns Outwards account & credit supplier’s (creditor’s) account

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.

• £6,700
• £23,300
• £74,800
• £81,500

Câu hỏi 31: Calculate Gross Profit from the following details: Cost of goods sold: £15,200; Sales £23,700, Returns Inwards £1,420.

• £7,080
• £22,280
• £8,500
• £9,920

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.

• £8,720
• £7,880
• £8,270
• £8,780

Câu hỏi 33: Calculate Net Profit from the following details: Gross profit: £12,400; Expenses £7,550, Commission £420.

• £5,270
• £4,430
• £4,850
• £6,370

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

• £16,420
• £11,580
• £14,000
• £40,600

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

• £44,060
• £40,060
• £40,600
• £44,600

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

• £39,460
• £19,000
• £20,460
• £32,460

Câu hỏi 37: From Sales Day book, detail is transferred monthly to Sales account in ………..

• General Ledger
• Cash book
• Purchases Ledger
• Sales Ledger

Câu hỏi 38: From Sales Day book, detail is transferred promptly to ………. account in Sales Ledger

• Debtor’s
• Cash/ Bank
• Creditor’s
• Sales

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?

• Cr Discount allowed £45 & Cr Bank £1,455
• Cr Discount allowed £45 & Dr Bank £1,455
• Dr Discount allowed £45 & Cr Bank £1,455
• Dr Discount allowed £45 & Dr Bank £1,455

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?

• £1,746
• £1,756
• £1,800
• £54

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?

• £1,746
• £1,756
• £1,800
• £54

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?

• Cash discount
• discount allowed
• discount received
• Trade discount

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?

• £54
• £306
• £316
• £360

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?

• £306
• £316
• £360
• £54

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?

• Cr Discount received £100 & Cr Bank £1,900
• Cr Discount received £100 & Dr Bank £1,900
• Dr Discount received £100 & Cr Bank £1,900
• Dr Discount received £100 & Dr Bank £1,900

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?

• £1,940
• £1,960
• £2,000
• £60

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?

• £1,940
• £1,960
• £2,000
• £60

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?

• £176
• £167
• £704
• £880

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?

• £704
• £176
• £740
• £880

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?

• £189
• £210
• £36
• £4

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?

• £36
• £210
• £4
• £40

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?

• Purchases Day book; Dr Purchases £225 ; Cr S Letts £225
• Purchases Day book; Dr Purchases £250 ; Cr S Letts £250
• Sales Day book; Dr S Letts £225 ; Cr Sales £225
• Sales Day book; Dr S Letts £250 ; Cr Sales £250

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?

• Dr Returns Inwards £150 & Cr K Devine £150
• Cr K Devine £150 & Dr Returns Outwards £150
• Cr Returns Inwards £150 & Dr K Devine £150
• Dr K Devine £150 & Cr Returns Outwards £150

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?

• Returns Outwards Day book; Dr S Letts a/c & Cr Returns Outwards a/c
• Returns Inwards Day book; Dr Purchases a/c & Cr S Letts
• Returns Inwards Day book; Dr Returns Inwards a/c & Cr S Letts
• Returns Outwards Day book; Dr Returns Outwards a/c & Cr S Letts a/c

Câu hỏi 55: From the transaction: ‘S Smart –a debtor returned goods to the business’. In what accounts & what ledger will it be recorded?

• Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger
• Cr Returns Outwards a/c in General Ledger & Dr S Smart a/c in Sales Ledger
• Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Purchases Ledger
• Dr Returns Outwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger

Câu hỏi 56: How is ‘Carriage inwards’ treated in final accounts?

• Carriage inwards is added into expense column
• Carriage inwards is added to the amount of Purchases
• Carriage inwards is deducted in amount of Sales
• Carriage inwards is deducted in the amount of Purchases

Câu hỏi 57: How is ‘Carriage Outwards’ treated in final accounts?

• Carriage inwards is added into expense column
• Carriage inwards is added to the amount of Purchases
• Carriage inwards is deducted in amount of Sales
• Carriage inwards is deducted in the amount of Purchases

Câu hỏi 58: How is ‘Carriage Outwards’ treated in final accounts?

• Carriage outwards is added into expense column
• Carriage outwards is added to the amount of Purchases
• Carriage outwards is deducted in amount of Sales
• Carriage outwards is deducted in the amount of Purchases

Câu hỏi 59: In the accounting equation, ……..

• The two sides will always be equal to one another
• The two sides will never be equal to one another
• Total of assets is always bigger than total of capital and liabilities
• Total of assets is always smaller than total of capital and liabilities

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?

• debit bank account & credit capital account
• debit bank account & credit the owner’s account
• debit the owner’s account & credit bank account
• debit the owner’s account & credit capital account

Câu hỏi 61: In the transaction ‘wages of £40 are paid in cash’, which entries are correct?

• Cr wages account £40 & Cr Cash account £40
• Cr wages account £40 & Dr Cash account £40
• Dr wages account £40 & Cr Cash account £40
• Dr wages account £40 & Dr Cash account £40

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?

• Cash discount
• discount allowed
• discount received
• Trade discount

Câu hỏi 63: In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?

• Dr Bank £210 & Cr Sales £210
• Dr Sales £210 & Cr Bank £210
• Dr Sales £210 & Cr T Smith £210
• Dr T Smith £210 & Cr Sales £210

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?

• Cr Cash £410 & Cr Bank £1,000
• Dr Cash £1,410
• Dr Cash £410
• Dr Cash £410 & Dr Bank £1,000

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?

• Cr Cash £442
• Cr Discount allowed £8 & Cr Cash £442
• Cr Discount received £8 & Cr Cash £442
• Dr Cash £442

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?

• Cr Discount received £12 & Dr Bank £1,200
• Dr Bank £1,200
• Dr Discount allowed £12 & Dr Bank £1,200
• Dr Discount allowed £12 & Dr Bank £1,212

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.

• Cr Bank £420 & Cr Cash £420
• Cr Bank £420 & Dr Cash £420
• Dr Bank £420 & Cr Cash £420
• Dr Bank £420 & Dr Cash £420

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?

• £1,590 Cr
• £1,590 Dr
• £1,690 Cr
• £1,690 Dr

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?

• £1,590 Dr
• £1,590 Cr
• £1,690 Cr
• £1,690 Dr

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?

• £25 Cr
• £25 Dr
• £35 Cr
• £35 Dr

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?

• £170 Cr
• £170 Dr
• £270 Cr
• £270 Dr

Câu hỏi 72: The capital equation is:

• Assets equals capital and liabilities
• Assets less liabilities equals capital
• Capital equals assets and liablities
• Liabilities equals assets less capital

Câu hỏi 73: The capital equation is:

• Assets less liabilities equals capital
• Assets equals capital and liabilities
• Capital equals assets less liablities
• Liabilities equals assets less capital

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 ………….

• infrequent/ infrequent
• infrequent/ Regular
• regular/ infrequent
• regular/ regular

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?

• T Smith a/c in Purchases Ledger; Purchases a/c in General Ledger
• T Smith a/c and Purchases a/c in General Ledger
• T Smith a/c and Purchases a/c in Purchases Ledger
• T Smith a/c in General Ledger; Purchases a/c in Purchases Ledger

Câu hỏi 76: The formula for Cost of goods sold is:

• Opening stock+Purchases+Carriage inwards-Returns outwards-Closing stock
• Opening stock+Purchases+Carriage inwards+Returns outwards –Closing stock
• Opening stock+Purchases-Carriage inwards-Returns outwards –Closing stock
• Opening stock+Purchases-Carriage inwards-Returns outwards –Closing stock

Câu hỏi 77: The invoice gives details of ……………..

• Both Trade discount and Cash discount
• Cash discount
• Discount allowed
• Trade discount

Câu hỏi 78: The main difference between ‘Expenses’ and ‘Drawings’ is that…….

• ‘Drawings’ is the costs of running a business and ‘Expenses’ is withdrawals from a business by the owner for his private use
• ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for both his private use and business’ use
• ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for his private use
• ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for the business’ use

Câu hỏi 79: The term ‘account’ means …..

• a record of transactions by category (purchases, for example), or by person or organization.
• person (or business) to whom money is owed by the business
• person (or business) who owes money for goods or services supplied by the business
• taking an ownership of an asset now, but paying for it at later stage

Câu hỏi 80: The term ‘Drawings’ means

• withdrawals from a business by the owner for the business’ private use: in cash or goods/ services
• withdrawals from a business by the owner for the business’ use: in cash or goods/ services
• withdrawals from a business by the owner for the owner’s private use: in cash or goods/ services
• withdrawals from a business by the owner for the use of both the owner and the business: in cash or goods/ services

Câu hỏi 81: The term ‘Transaction on credit’ means ……..

• a record of transactions by category (purchases, for example), or by person or organization.
• person (or business) to whom money is owed by the business
• person (or business) who owes money for goods or services supplied by the business
• taking an ownership of an asset now, but paying for it at later stage

Câu hỏi 82: The total of discount received column in the cash book will be transferred to …………. Ledger.

• General
• Private
• Purchases
• Sales

Câu hỏi 83: The word ……… in the heading of the balance sheet is linked to the idea of the snapshot photograph.

• at
• equal
• month
• with

Câu hỏi 84: T-type Ledger accounts has the following format:

• one-sided account only with credit side
• One-sided account only with debit side
• two-sided account with credit side on the left and debit side on the right
• two-sided account with debit side on the left and credit side on the right

Câu hỏi 85: When you received money from debtors who pay their debts within required time, the discount you give him is called ………….

• cash discount
• discount allowed
• discount received
• trade discount

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.

• b/d – c/d
• b/f – c/f
• c/d – b/d
• c/f – b/f

Câu hỏi 87: Which account below is close off to Profit and Loss account?

• Carriage Outwards
• Carriage Inwards
• Purchases
• Sales

Câu hỏi 88: Which account below is close off to Trading account?

• Carriage Inwards
• Carriage Outwards
• Rent
• Salaries

Câu hỏi 89: Which item below is not an asset?

• Cash
• Creditor
• Debtor
• Motor vehicle

Câu hỏi 90: Which item below is not an expense?

• insurance
• rent payable
• rent receivable
• wages, salaries

Câu hỏi 91: You are presented with the following data:
Assets 13,970
Capital 2,934
Liabilities 11,576
What comment would you make?

• Capital is correct
• the equation is correct
• the two sides are equal
• the two sides are not equal. One figure must be incorrect

Câu hỏi 92: You are presented with the following data:Assets 13,970Capital 2,394Liabilities 11,576What comment would you make?

• the two sides are not equal. One figure must be incorrect
• Capital is correct
• the equation is correct
• the two sides are equal

Câu hỏi 93: You can calculate ……….. profit in ‘Profit and Loss account’.

• Net
• Expense
• Gross
• Income

Câu hỏi 94: You can calculate ……….. profit in ‘Trading account’.

• Gross
• Expense
• Income
• Net