Question 1

Marks: 1
Mt bn chng t k ton cn:
Choose one answer.

a. Chng minh tnh hp php, hp l ca nghip v kinh t.

b. Cung cp thng tin v nghip v xy ra.

c. Th hin trch nhim ca cc i tng c lin quan.

d. Tt c cc trng hp trn.
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Correct
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Question 2
Marks: 1
Ti khon no di y c s d cui k bn N:
Choose one answer.

a. TK D phng gim gi hng tn kho

b. TK Chi ph khu hao TSC

c. TK Gi vn hng bn

d. Khng c phng n no ng
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Correct
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Question 3
Marks: 1
Nhm ti khon no ch c s d bn N:
Choose one answer.

a. Phi thu, Tin mt

b. u t ti chnh, Khu hao TSC

c. Tin mt, Hng tn kho

d. Phi tr cng nhn vin, chi ph kinh doanh
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Question 4
Marks: 1
Cc khon n phi tr thuc v:
Choose one answer.

a. Ti sn ca n v

b. Ngun vn ch s hu ca n v

c. Tu tng trng hp c th nn c th thuc ti sn hoc Ngun vn ch s hu

d. Tt c u sai.
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Question 5
Marks: 1
Thu 1 vn phng m ca hng bn sn phm. Gi thu 3tr/thng c p dng 1 nm k t
ngy 01/7/N, sau mi nm tip theo tng ln 0,5tr/thng. Tr trc tin thu ca hng hng
nm vo ngy 30/6. K k ton t 01/01 -> 31/12. Chi ph tr trc trch vo chi ph kinh
doanh ca k kinh doanh nm N+1 l:
Choose one answer.

a. 18tr

b. 21tr

c. 39tr

d. 42tr
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Correct
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Question 6
Marks: 1
Ti khon no di y lun c s d cui k bn C :
Choose one answer.

a. TK 331

b. TK 421

c. TK 413

d. Khng c phng n no ng
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Question 7
Marks: 1
S d ca loi Ti khon no sau y s c s dng lp Bng cn i k ton:
Choose one answer.

a. TK doanh thu

b. TK chi ph

c. TK thc

d. TK tm thi
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Correct
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Question 8
Marks: 1
Cng ty c phn ABC c s liu k ton ti cui k k ton N nh sau: Tng ti sn: 650 triu;
Tng n phi tr: 200 triu; Vn gp: 300 triu. Xc nh li nhun trong k ca doanh nghip:
Choose one answer.

a. 450 triu

b. 350 triu

c. 150 triu

d. khng c p n no ng
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Correct
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Question 9
Marks: 1
Ti sn c nh thu ti chnh:
Choose one answer.

a. Khng c ghi nhn l Ti sn c nh v khng thuc quyn s hu ca doanh nghip.



b. c ghi nhn l Ti sn c nh do doanh nghip c chuyn giao phn ln ri ro
v li ch kinh t gn lin vi quyn s hu ca ti sn mc d doanh nghip khng phi l
ch s hu ca ti sn .


c. Khng c ghi nhn l Ti sn c nh do khng tha mn 4 tiu chun ghi nhn Ti
sn c nh.


d. Cc p n trn u sai
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Correct
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Question 10
Marks: 1
S d cui k bn N ca TK 131 c:
Choose one answer.

a. Ghi s dng bn phn Ti sn ca Bng cn i k ton

b. Ghi vo phn N phi tr ca Bng cn i k ton

c. B tr vo s tin nhn trc ca cc khch hng khc

d. Khng c p n no ng
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Correct
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Question 11
Marks: 1
Khi xut kho hng ha bn cho khch hng, gi ghi trn Phiu xut kho l:
Choose one answer.

a. Gi bn cha c thu GTGT.

b. Gi bn bao gm c thu GTGT.

c. Gi vn hng xut kho.

d. Khng phi cc loi gi trn.
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Correct
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Question 12
Marks: 1
Vo ngy 31/12/N, tng cc khon n phi tr ca cng ty FBA l 220 triu ng, tng cc
khon n phi thu l 250 triu ng. Khi lp bo co ti chnh, k ton cng ty cn:
Choose one answer.

a. Phn nh n phi tr l 220 triu ng.

b. B tr hai khon n trn v ghi nhn trn bo co khon phi thu 30 triu ng.

c. Phn nh n phi thu l 250 triu ng.

d. a v c.
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Correct
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Question 13
Marks: 1
Doanh nghip c k k ton l nm dng lch th Bo co ti chnh gia nin c lp:
Choose one answer.

a. Khi kt thng 6 (gia nm ti chnh)

b. Khi kt thc mi qu, k c qu 4

c. Khi kt thc mi qu, tr qu 4

d. Khi kt thc mi thng