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Kiem Toan

Kiem Toan

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Published by api-3754250

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Published by: api-3754250 on Nov 30, 2009
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03/18/2014

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TR\u01af\u1edcNG \u0110H KINH DOANH V\u00c0 C\u00d4NG NGH\u1ec6 H\u00c0 N\u1ed8I
Khoa K\u1ebf to\u00e1n
----------***----------
B\u1ed8 \u0110\u1ec0 THI TR\u1eaeC NGHI\u1ec6M M\u00d4N KI\u1ec2M TO\u00c1N
B\u1ed8 \u0110\u1ec0 THI TR\u1eaeC NGHI\u1ec6M M\u00d4N KI\u1ec2M TO\u00c1N
C\u00e2u 1: M\u1ed9t trong nh\u1eefng ch\u1ee9c n\u0103ng c\u1ee7a ki\u1ec3m to\u00e1n l\u00e0:

a. \u0110i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd.
b. S\u1eed l\u00fd vi ph\u1ea1m.
c. X\u00e1c minh v\u00e0 b\u00e0y t\u1ecf \u00fd ki\u1ebfn.
d. Kh\u00f4ng tr\u01b0\u1eddng h\u1ee3p n\u00e0o \u0111\u00fang.

C\u00e2u 2: Khi ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n theo ch\u1ee9c n\u0103ng, trong c\u00e1c lo\u1ea1i ki\u1ec3m to\u00e1n d\u01b0\u1edbi \u0111\u00e2y lo\u1ea1i n\u00e0o
kh\u00f4ng thu\u1ed9c ph\u1ea1m vi ph\u00e2n lo\u1ea1i n\u00e0y ?

a. Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng.
b. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.
c. Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7.
d. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.

C\u00e2u 3: Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ec3 tr\u1ef1c thu\u1ed9c:
a. Ch\u00ednh ph\u1ee7.
b. T\u00f2a \u00e1n.
c. Qu\u1ed1c h\u1ed9i.
d. T\u1ea5t c\u1ea3 c\u00e1c c\u00e2u tr\u00ean.
C\u00e2u 4: Trong c\u00e1c n\u00f4i dung sau \u0111\u00e2y, n\u1ed9i dung n\u00e0o kh\u00f4ng thu\u1ed9c ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7:

a. Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p...
b. Ki\u1ec3m tra t\u00ecnh h\u00ecnh ch\u1ea5p h\u00e0nh ch\u00ednh s\u00e1ch, ngh\u1ecb quy\u1ebft, quy ch\u1ebf\u2026
c. Ki\u1ec3m tra k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.
d. Ki\u1ec3m tra vi\u1ec7c ch\u1ea5p h\u00e0nh c\u00e1c nguy\u00ean t\u1eafc, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n.

C\u00e2u 5: Ki\u1ec3m to\u00e1n \u0111\u00e1nh gi\u00e1 t\u00ednh hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u1ee7a \u0111\u01a1n v\u1ecb thu\u1ed9c lo\u1ea1i ki\u1ec3m to\u00e1n:
a. Tu\u00e2n th\u1ee7.
b.B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
c. Ho\u1ea1t \u0111\u1ed9ng.
d. T\u1ea5t c\u1ea3 c\u00e1c c\u00e2u tr\u00ean.
C\u00e2u 6: Trong c\u00e1c nguy\u00ean t\u1eafc sau \u0111\u00e2y, nguy\u00ean t\u1eafc n\u00e0o kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean t\u1eafc ki\u1ec3m
to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:

a. Tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p.
b. Tu\u00e2n th\u1ee7 \u0111\u1ea1o \u0111\u1ee9c ngh\u1ec1 nghi\u1ec7p.
c. Tu\u00e2n th\u1ee7 c\u00e1c chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 th\u00e1i \u0111\u1ed9 ho\u00e0i nghi ngh\u1ec1 nghi\u1ec7p.
d. Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc c\u00f4ng khai, th\u1ed1ng nh\u1ea5t.

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C\u00e2u 7: Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 lu\u1eadt ph\u00e1p, ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd kinh t\u1ebf t\u00e0i ch\u00ednh thu\u1ed9c
n\u1ed9i dung c\u1ee7a lo\u1ea1i ki\u1ec3m to\u00e1n n\u00e0o?
a. Tu\u00e2n th\u1ee7.
b. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
c. Ho\u1ea1t \u0111\u1ed9ng
d. Kh\u00f4ng c\u00e2u n\u00e0o \u0111\u00fang.
C\u00e2u 8: Khi ph\u00e2n lo\u1ea1i ki\u1ec3m to\u00e1n theo ch\u1ee7 th\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n, lo\u1ea1i ki\u1ec3m to\u00e1n n\u00e0o trong
c\u00e1c lo\u1ea1i ki\u1ec3m to\u00e1n d\u01b0\u1edbi \u0111\u00e2y kh\u00f4ng thu\u1ed9c ph\u1eadm vi ph\u00e2n lo\u1ea1i n\u00e0y?
a. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
b. Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.
c. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.
d. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.
C\u00e2u 9: Cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh c\u00f3 thu ph\u00ed ki\u1ec3m to\u00e1n do:

a. C\u01a1 quan ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n.
b. C\u01a1 quan ki\u00eam to\u00e1n \u0111\u1ed9c l\u1eadp th\u1ef1c hi\u1ec7n.
c. B\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 th\u1ef1c hi\u1ec7n.
d. Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c c\u00e2u tr\u00ean.

C\u00e2u 10: Trong c\u00e1c n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y, n\u1ed9i dung n\u00e0o kh\u00f4ng thu\u1ed9c ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9:

a. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o k\u1ebf to\u00e1n.
b. Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng.
c. Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7.
d. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch.

C\u00e2u 11: N\u1ebfu l\u1ea5y ch\u1ee9c n\u0103ng li\u1ec3m to\u00e1n l\u00e0m ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i th\u00ec ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh:

a. Ki\u1ec3m to\u00e1n tu\u00e2n th\u1ee7.
b. Ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.
c. Ki\u1ec3m to\u00e1n ho\u1ea1t \u0111\u1ed9ng.
d. Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c c\u00e2u tr\u00ean.

C\u00e2u 12: Trong c\u00e1c ch\u1ee9c n\u0103ng d\u01b0\u1edbi \u0111\u00e2y, ch\u1ee9c n\u0103ng n\u00e0o kh\u00f4ng thu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp:
a. ch\u1ee9c n\u0103ng ki\u1ec3m tra.

b. Ch\u1ee9c n\u0103ng x\u00e1c nh\u1eadn (x\u00e1c minh).
c. Ch\u1ee9c n\u0103ng d\u1ef1 b\u00e1o (l\u1eadp k\u1ebf ho\u1ea1chs\u1ea3n xu\u1ea5t kinh doanh).
d. Ch\u1ee9c n\u0103ng b\u00e1o c\u00e1o (tr\u00ecnh b\u00e0y).

C\u00e2u 13: N\u1ebfu ch\u1ec9 l\u1ea5y ch\u1ee7 th\u1ec3 ti\u1ebfn h\u00e0nh ki\u1ec3m to\u00e1n l\u00e0m ti\u00eau ch\u00ed \u0111\u1ec3 ph\u00e2n lo\u1ea1i th\u00ec ki\u1ec3m to\u00e1n
\u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh:
a. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.
b. Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.
c. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.
d. Bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c c\u00e2u tr\u00ean.
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1052
C\u00e2u 14: M\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u00e1t hi\u1ec7n ra nh\u1eefng vi ph\u1ea1m ph\u00e1p lu\u1eadt, c\u00e1c ch\u1ebf
\u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty t\u00e0i ch\u00ednh l\u00e0 m\u1ed9t cu\u1ed9c ki\u1ec3m to\u00e1n:
a. T\u00e0i ch\u00ednh.
b. Tu\u00e2n th\u1ee7.
c. Ho\u1ea1t \u0111\u1ed9ng.
d. T\u1ea5t c\u1ea3 \u0111\u1ec1u sai.
C\u00e2u 15: Chu\u1ea9n m\u1ef1c v\u1ec1 t\u00ednh \u0111\u1ed9c l\u1eadp thu\u1ed9c:
a. C\u00e1c chu\u1ea9n m\u1ef1c chung.

b. C\u00e1c chu\u1ea9n m\u1ef1c trong \u0111i\u1ec1u tra.
c. C\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o.
d. Kh\u00f4ng c\u00e2u n\u00e0o \u0111\u00fang.

C\u00e2u 16: Chu\u1ea9n m\u1ef1c v\u1ec1 l\u1eadp k\u1ebf ho\u1ea1ch ki\u1ec3m to\u00e1n thu\u1ed9c:

a. C\u00e1c chu\u1ea9n m\u1ef1c chung
b. C\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o.
c. C\u00e1c chu\u1ea9n m\u1ef1c \u0111i\u1ec1u tra.
d. Kh\u00f4ng c\u00e2u n\u00e0o \u0111\u00fang.

C\u00e2u 17: Ki\u1ec3m to\u00e1n vi\u00ean \u0111\u1ed9c l\u1eadp thu\u1ed9c:
a. Ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.

b. Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc.
c. Ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9.
d. Kh\u00f4ng c\u00e2u n\u00e0o \u0111\u00fang.

C\u00e2u 18: Trong c\u00e1c s\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p d\u01b0\u1edbi \u0111\u00e2y, s\u1ef1
ki\u1ec7n n\u00e0o kh\u00f4ng thu\u1ed9c ph\u1ea1m vi n\u00f3i tr\u00ean

a. S\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh trong m\u1ed1i quan h\u1ec7 gi\u1eefa doanh ngi\u1ec7p v\u1edbi b\u00ean ngo\u00e0i doanh nghi\u1ec7p.
b. S\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh trong n\u1ed9i b\u1ed9 doanh ngi\u1ec7p.
c. S\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh trong m\u1ed1i quan h\u1ec7 v\u1edbi nh\u00e0 n\u01b0\u1edbc.

d. S\u1ef1 ki\u1ec7n kinh t\u1ebf ph\u00e1t sinh trong m\u1ed1i quan h\u1ec7 v\u1edbi b\u00ean ngo\u00e0i nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn s\u1ef1 trao
\u0111\u1ed5i.
C\u00e2u 19: C\u00e1c kho\u1ea3n chi tr\u1ea3 ti\u1ec1n cho kh\u00e1ch h\u00e0ng v\u1ec1 c\u00e1c t\u00e0i s\u1ea3n, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadn:

a. L\u00e0 s\u1ef1 ki\u1ec7n kinh t\u1ebf ngo\u1ea1i sinh c\u00f3 k\u00e9o theo s\u1ef1 trao \u0111\u1ed5i.
b. L\u00e0 s\u1ef1 ki\u1ec7n kinh t\u1ebf n\u1ed9i sinh.
c. L\u00e0 s\u1ef1 ki\u1ec7n kinh t\u1ebf ngo\u1ea1i sinh nh\u01b0ng kh\u00f4ng d\u1eabn \u0111\u1ebfn s\u1ef1 trao \u0111\u1ed5i.
d. Kh\u00f4ng c\u00e2u n\u00e0o \u0111\u00fang.

C\u00e2u 20: Trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y, \u0111i\u1ec1u ki\u1ec7n n\u00e0o kh\u00f4ng thu\u1ed9c c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u01a1 s\u1edf
d\u1eabn li\u1ec7u
a. C\u00f3 th\u1eadt.

b. \u0110\u00e3 \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1.
c. Theo \u01b0\u1edbc t\u00ednh.
d. \u0110\u01b0\u1ee3c ghi ch\u00e9p v\u00e0 c\u1ed9ng d\u1ed3n.

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