Câu hỏi và đáp án môn Anh văn chuyên ngành 2 EHOU, hỗ trợ học trực tuyến tại Đại học Mở Hà Nội
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Câu hỏi 1: . ………..cheques and amounts paid in, not yet credited are used to prepare the bank reconciliation statement.
- blank
- dishonored
- drawn
- unpresented
Câu hỏi 2: A ………… cheque is one which the bank refuses to pay for various reasons.
- blank
- dishonored
- drawn
- unpresented
Câu hỏi 3: A bad debt recovered account is used to record the recovery of bad debts ………the financial year in which they were written off.
- after
- before
- during
- on
Câu hỏi 4: A bank account with overdraft has a debit balance.
- False
- True
Câu hỏi 5: A bank reconciliation statement is prepared to ………. between the cash book and bank statement balances.
- explain
- identify
- reconcile
- update
Câu hỏi 6: A debit balance on the insurance account means that insurance premiums have been paid in advance.
- False
- True
Câu hỏi 7: A journal entry always includes a debit and a credit entry.
- False
- True
Câu hỏi 8: A journal entry states which account is to be debited and which account is to be credited, along with a ……….. to explain the reason for the entry.
narrative- cause
- sentence
- word
Câu hỏi 9: A petty cash book voucher has to be completed and ……… before payment is made.
- authorized
- made
- obtained
- written
Câu hỏi 10: A prepaid expense is added to the expense item from the trial balance.
- False
- True
Câu hỏi 11: A prepaid expense is shown as a current asset in the balance sheet.
- False
- True
Câu hỏi 12: A prepaid expense requires no year-end adjustment.
- False
- True
Câu hỏi 13: A prepaid income is an income received in…………of the accounting period that it relates to.
- advance
- ahead
- front
- terms
Câu hỏi 14: A provision for doubtful debt is set at a ………….of debtors.
- number
- percentage
- rank
- rate
Câu hỏi 15: A stale cheque might be a dishonored one.
- False
- True
Câu hỏi 16: A………..of a debt may be written off as a bad debt if the debtor is not able to pay all of what is owed.
- little
- lot
- part
- whole
Câu hỏi 17: Accrual of income means that income due …………. the financial year has not been received by the end of the year.
- for
- of
- to
- with
Câu hỏi 18: Alternative names for the Journal are the ……….. Journal or Journal Proper.
- general
- generalize
- generous
- popular
Câu hỏi 19: Amounts due from debtors, which are individually written off should be debited to bad debts account.
- False
- True
Câu hỏi 20: Amounts paid in but not yet included in the bank statement are called unpresented cheques.
- False
- True
Câu hỏi 21: An accrual of expense remains ………at the end of that period.
- due
- owed
- paid
- unpaid
Câu hỏi 22: An accrued expense is shown amongst the liabilities in the balance sheet.
- False
- True
Câu hỏi 23: An accrued expense is shown as an amount due within 1 year in the balance sheet.
- False
- True
Câu hỏi 24: An accrued expense represents an expense paid in advance.
- False
- True
Câu hỏi 25: An error in addition is one not affecting the trial balance agreement.
- False
- True
Câu hỏi 26: An error overstating an expense item would also overstate the net profit.
- False
- True
Câu hỏi 27: An error understating an income item would also understate capital.
- True
- False
Câu hỏi 28: An error understating the purchases amount would overstate gross profit.
- True
- False
Câu hỏi 29: An expense accrual appears in the balance sheet as a………..
- current asset
- current liability
- fixed asset
- long-term liability
Câu hỏi 30: An expense prepayment appears in the balance sheet as a……………..
- current asset
- current liability
- fixed asset
- long-term liability
Câu hỏi 31: An income accrual appears in the balance sheet as a…………..
- current asset
- current liability
- fixed asset
- long-term liability
Câu hỏi 32: An income prepayment appears in the balance sheet as a……………
- current asset
- current liability
- fixed asset
- long-term liability
Câu hỏi 33: Any debt written off must be charged against the profit by means of a ……….entry in the profit and loss account.
- credit
- debit
- right
- wrong
Câu hỏi 34: Any debts written off are a/an …………of the business.
- benefit
- expense
- gain
- loss
Câu hỏi 35: Any decrease in the provision for doubtful debt will be seen as an expense to the firm.
- False
- True
Câu hỏi 36: Any decrease in the provision for doubtful debts is a ……….. to the firm.
- benefit
- growth
- loss
- reduction
Câu hỏi 37: Any increase in a depreciation provision is credited to the Profit and Loss account.
- False
- True
Câu hỏi 38: Any increase in the provision for doubtful debt will be debited to the P/L account.
- False
- True
Câu hỏi 39: Any………..in depreciation provision is charged against profit.
- going up
- growing
- increase
- increasing
Câu hỏi 40: Bad debts are debts that the business is unable to………..
- buy
- collect
- give
- pay
Câu hỏi 41: Bad debts written off are not shown in the balance sheet.
- False
- True
Câu hỏi 42: Bank charges are the income of the business.
- False
- True
Câu hỏi 43: Capital expenditure decreases the figure of assets in the balance sheet.
- False
- True
Câu hỏi 44: Capital expenditure is aimed at providing long-term benefits.
- False
- True
Câu hỏi 45: Capital expenditure is the money spent on the ………… of fixed assets or on improvements to fixed assets.
- disposal
- purchase
- sale
- scrap
Câu hỏi 46: Closing stock appears ………in the final accounts.
- twice
- four times
- once
- three times
Câu hỏi 47: Closing stock appears both in the trading account and in the balance sheet.
- True
- False
Câu hỏi 48: Closing stock is included in the trial balance.
- False
- True
Câu hỏi 49: Costs of business belong to capital expenditure.
- False
- True
Câu hỏi 50: Debts may be written off at……………times throughout the year.
- different
- few
- same
- several
Câu hỏi 51: Depreciation is the estimate of the …………in value of fixed assets over a period of time.
- fall
- falling
- growth
- increase
Câu hỏi 52: Depreciation provision account has a credit balance.
- False
- True
Câu hỏi 53: Differences in the cash book and bank statement balances could be due to time………..
- causes
- changes
- differences
- shifts
Câu hỏi 54: Drawings can be in the form of business facilities.
- True
- False
Câu hỏi 55: Drawings can only be in the form of bank or cash.
- False
- True
Câu hỏi 56: Drawings cannot be in the form of goods that the business deal.
- False
- True
Câu hỏi 57: Drawings is …………from capital in the balance sheet.
- deducted
- added
- different
- less
Câu hỏi 58: Drawings is added to capital in the balance sheet.
- False
- True
Câu hỏi 59: Drawings might also take the …….of goods for private use
- form
- effect
- format
- layout
Câu hỏi 60: Drawings might also take the form of using business………for private purposes.
- facilities
- expenditure
- expenses
- facilitate
Câu hỏi 61: During the period, the petty cashier can make payments up to the value of the ………….
- account
- budget
- float
- fund
Câu hỏi 62: Errors are …………… using journal entries.
- corrected
- caused
- created
- made
Câu hỏi 63: Errors in figures in the trading and profit and loss account will affect the ………………. of profits.
- calculation
- cause
- leading
- resulting
Câu hỏi 64: Errors in figures in the trading and profit and loss account will affect the calculation of profits.
- True
- False
Câu hỏi 65: Errors of commission occur when a transaction is entered in the wrong class of account.
- False
- True
Câu hỏi 66: Errors of duplication occur when a transaction is entered twice in the book.
- False
- True
Câu hỏi 67: Errors of original entry happen when the entries have been made with the amount being entered wrongly in one account.
- False
- True
Câu hỏi 68: Expenditure incorrectly treated as capital expenditure will overstate the …………… on the balance sheet.
- assets
- capital
- debtors
- liabilities
Câu hỏi 69: Expenditure incorrectly treated as capital expenditure will overstate the assets on the balance sheet.
- False
- True
Câu hỏi 70: Expenditure incorrectly treated as revenue expenditure will overstate expenses and ………….. profits.
- increase
- raise
- reduce
- rise
Câu hỏi 71: Expenditure incorrectly treated as revenue expenditure will understate expenses and increase profits.
- False
- True
Câu hỏi 72: Expenses and incomes need to be…………..to the correct accounting period.
- listen
- listening
- match
- matched
Câu hỏi 73: If drawings is in the form of cash, ……..account is credited.
- cash
- bank
- capital
- drawings
Câu hỏi 74: If drawings is in the form of goods, it is necessary to show a……….from purchases in the trading caccount.
- deduction
- decrease
- deduct
- reduce
Câu hỏi 75: If trading and profit and loss accounts are presented in a two sided form, it is called the …….form.
- horizontal
- long
- short
- vertical
Câu hỏi 76: If you take no account year-by-year of the fall in value of fixed assets, the annual profit figures are………
- overstated
- undercast
- underestimated
- understated
Câu hỏi 77: If you take no account year-by-year of the fall in value of fixed assets, the value of assets in the balance sheet is ………
- overstated
- undercast
- underestimated
- understated
Câu hỏi 78: In allowing for depreciation of fixed assets, you estimate the amount to be received on………..
- disposal
- disposing
- sale
- selling
Câu hỏi 79: In straight line method to calculate depreciation, the eventual disposal…………..is estimated.
- cost
- estimate
- price
- value
Câu hỏi 80: In the account of provision for depreciation, it is only necessary to ……….down the balance once two entries have been made.
- bring
- carry
- get
- put
Câu hỏi 81: In the balance sheet, each fixed asset is shown at………..less total depreciation to date.
- cost
- once
- price
- time
Câu hỏi 82: In the balance sheet, the net profit is added to capital.
- False
- True
Câu hỏi 83: In the balance sheet, the net profit is added to………….
- capital
- debtors
- drawings
- stock
Câu hỏi 84: In the petty cash book, any payment item has to be entered twice, once in the total column and once in the appropriate analysis column.
- False
- True
Câu hỏi 85: In the petty cash book, the total of the analysis column totals and the total of payments are not necessarily equal.
- False
- True
Câu hỏi 86: Omission is an error affecting the trial balance agreement.
- False
- True
Câu hỏi 87: Once the provision for doubtful debts has been created, it remains in the books until………..
- amended
- changed
- left
- moved
Câu hỏi 88: One of the reasons for a dishonored cheque is that the drawer has not……..……funds in his bank account.
- many
- much
- several
- sufficient
Câu hỏi 89: One of the reasons for a dishonored cheque is that there may be something………in the way the cheque has been written.
- correct
- different
- incorrect
- strange
Câu hỏi 90: Opening stock appears ………in the final accounts.
- once
- four times
- three times
- twice
Câu hỏi 91: Petty cash book is set up to deal with…………payments.
- enormous
- big
- large
- small
Câu hỏi 92: Petty cash operates on the imprest………….
- system
- measure
- method
- way
Câu hỏi 93: Provision for depreciation has a…………..balance.
- correct
- credit
- debit
- false
Câu hỏi 94: Reimbursement of the petty cash float may be done on the last day of the period or on the first day of the ………. period.
- next
- accounting
- annual
- financial
Câu hỏi 95: Revenue expenditure is chargeable to the trading and profit and loss account while capital expenditure results in ………… figures for the balance sheet.
- decreased
- fallen
- increased
- reduced
Câu hỏi 96: Revenue expenditure is chargeable to the trading and profit and loss account.
- False
- True
Câu hỏi 97: Revenue expenditure is the day-to-day …………. costs of a business.
- going
- jogging
- running
- walking
Câu hỏi 98: Stock included in the balance sheet is the opening stock.
- False
- True
Câu hỏi 99: Straight line method is also termed the fixed …………..method.
- asset
- division
- installment
- period
Câu hỏi 100: The ………… column is used to record the receipt of money into petty cash.
- receipts
- analysis
- date
- details
Câu hỏi 101: The accrual amount is ……………to the figure shown in the trial balance when including the item in the profit and loss account.
- added
- less
- paid
- plus
Câu hỏi 102: The amount paid out is then ……….. to the petty cashier at the end of the period.
- reimbursed
- drawn
- given
- lent
Câu hỏi 103: The asset account balance is not reduced by the …………..provision for depreciation.
- annual
- daily
- hourly
- monthly
Câu hỏi 104: The asset account balance is reduced when the asset is sold or……….
- bought
- given
- kept
- scrapped
Câu hỏi 105: The asset account has a………….balance.
- correct
- credit
- debit
- false
Câu hỏi 106: The asset account is reduced by the annual provision for depreciation.
- False
- True
Câu hỏi 107: The bad debts account serves as a ………….point for debts written off over the year.
- arrival
- collection
- coming
- final
Câu hỏi 108: The balance sheet will show the total of debtor after the provision for doubtful debts being deducted.
- False
- True
Câu hỏi 109: The balance sheet will show the total of debtor before writing off bad debts.
- False
- True
Câu hỏi 110: The balance used in preparing the bank reconciliation statement is that of the unupdated cash book.
- False
- True
Câu hỏi 111: The cash book is …………. with items revealed by the bank statement, e.g. bank charges, credit transfer, direct debit, etc.
- drawn up
- prepared
- set up
- updated
Câu hỏi 112: The first step in updating the cash book is to tick the items both appear in the cash book and bank statement.
- False
- True
Câu hỏi 113: The first step in updating the cash book is to tick the items that………….in both cash book and bank statement.
- appear
- come
- display
- show
Câu hỏi 114: The float cannot be amended, it is set as a fixed amount.
- False
- True
Câu hỏi 115: The items picked up from the bank statement are entered into the cash book as at the last date of the period.
- False
- True
Câu hỏi 116: The items picked up from the bank statement should not appear in the …………statement.
- prepared
- reconciliation
- sale
- updated
Câu hỏi 117: The journal is a kind of book of prime entry.
- True
- False
Câu hỏi 118: The Journal is not a part of the double entry system; it is just a form of ………… supporting the double entry.
- diary
- book
- note
- notebook
Câu hỏi 119: The journal is used to record transactions that are not entered in the other books of ………… entry.
- original
- credit
- debit
- double
Câu hỏi 120: The main difference between the two types of expenditure is the ………… of time the expenditure is of benefit to the business.
- depth
- height
- length
- weight
Câu hỏi 121: The main………….of depreciation are physical deterioration, economic factors and time factors.
- causes
- cause
- ideas
- items
Câu hỏi 122: The petty cash book has …………. columns for each category of expenditure.
- analysis
- detailed
- different
- many
Câu hỏi 123: The petty cash book is a book of ………. entry as well as a ledger account.
- original
- credit
- debit
- double
Câu hỏi 124: The prepaid amount is …………..from the figure shown in the trial balance when including the item in the profit and loss account.
- added
- less
- plus
- subtracted
Câu hỏi 125: The provision for depreciation …………up the amount of depreciation year by year.
- build
- grow
- keep
- make
Câu hỏi 126: The provision for doubtful debt has a credit balance.
- False
- True
Câu hỏi 127: The provision for doubtful debt is never adjusted.
- False
- True
Câu hỏi 128: The provisional profits may change as a result of error …………….
- commission
- compensation
- correction
- duplication
Câu hỏi 129: The purchase and sale of fixed assets is always made diary notes on in the journal.
- False
- True
Câu hỏi 130: The reconciliation process has two………….
- measures
- methods
- stages
- ways
Câu hỏi 131: The reconciliation statement will start with the balance as…………..the bank statement.
- for
- of
- per
- with
Câu hỏi 132: The reduced balance is the cost of the asset less depreciation to …………
- date
- day
- hour
- minute
Câu hỏi 133: The reducing balance method is also termed the………….balance method.
- decreasing
- diminishing
- falling
- going down
Câu hỏi 134: The reimbursement can only take place on the last day of the period (e.g. the month).
- False
- True
Câu hỏi 135: The third step in updating the cash book is that the cash book is ……………to obtain the up-to-date balance.
- calculated
- drawn up
- prepared
- re-balanced
Câu hỏi 136: The trading and profit and loss account only has one form to be display.
- False
- True
Câu hỏi 137: The use of the Journal reduces the chances of ……….. a transaction and makes fraud by book-keepers more difficult.
- omitting
- leaving
- recording
- remembering
Câu hỏi 138: The use of the petty cash book saves the cash book and ledger accounts from being ………… with a lot of minor details.
- overcrowded
- heavy
- many
- much
Câu hỏi 139: The value closing stock has got an ……..on the profit for the period.
- effect
- affect
- affection
- effective
Câu hỏi 140: The value closing stock has got an effect on the profit for the period.
- True
- False
Câu hỏi 141: The voucher numbers are entered in …………
- case
- sequence
- time
- turn
Câu hỏi 142: The word ‘estimate’ in allowing for depreciation of fixed assets means that you are estimating the working……….of the asset.
- hours
- life
- period
- time
Câu hỏi 143: There are two ways in preparing the bank reconciliation statement.
- False
- True
Câu hỏi 144: There is likely to be either a ……….or a profit arising out of the sale of a fixed asset.
- decrease
- fall
- loss
- reduce
Câu hỏi 145: To correct the error of reversal of entries, we need to double the original amount in the entries made.
- False
- True
Câu hỏi 146: Totals from the analysis columns are posted to the ………. accounts at the end of the month.
- ledger
- appropriate
- relevant
- suitable
Câu hỏi 147: When a fixed asset is sold, there are ………… elements to take account of.
- 2
- 3
- 4
- 5
Câu hỏi 148: Where business ………… (e.g. telephone) are used for the owner’s personal use, this is also regarded as drawings, and adjustments must be made at the end of the year to reflect this.
- equipments
- expenses
- facilities
- services
Câu hỏi 149: With the straight line method of depreciation, the estimated disposal value should not be allowed for in calculating the annual depreciation provision.
- False
- True
Câu hỏi 150: Year-end ……………… are necessary to give a true and fair picture, as far as possible, of the performance of the business over the period.
- adjustments
- accounts
- calculations
- performance
