Professional Documents
Culture Documents
Mẫu Câu Hỏi Trắc Nghiệm Nguyên Lý Kế Toán
Mẫu Câu Hỏi Trắc Nghiệm Nguyên Lý Kế Toán
Tmkimtrnwebsite
Trang
KTONTHINNG ch
Trangch NguynLKTon
NguynLKTon
Mucuhitrcnghimnguynlkton
Cch
MUCUHITRCNGHIMNGUYNLKTON
1.Nguyntcnosauylnguyntccbncakton
a.Hotnglintc
b.Trungthc
c.y
d.Khchquan
/a:a
2.Ngy1/9,DNXbnthnhphmchoDNYtrgibaogmthuGTGT5%thukhutrl63.000.000chathutin.Givncalhng
50.000.000nhngktonchnhkhonbtton(NTK632:50.000.000/CTK155:50.000.000)mkhngnhkhonbtton(NTK131:
63.000.000/CTK511:60.000.000,CTK3331:3.000.000).Ngy5/9DNYthanhtontinhngchoDNXbngchuynkhonvlcnyk
tonnhkhonbttondoanhthubnhng.Vyviclmnyviphmnguyntcnotrongccnguyntcsauy:
a.Csdntch
b.Hotnglintc
c.Gigc
d.Thntrng
/a:a
3.Ngy1/2,CngtyXbnhnghachoCngtyYgilhngchathuGTGT80.000.000,thusutthuGTGT10%thuphngphp
trctip,thu70%bngtingingnhng.Givnlhngbn50.000.000.Ngy28/2,CngtyYthanhtonphncnlibngTGNH.Vy
CngtyXsghinhndoanhthuvgivnvothiim:
a.Doanhthuvgivnghinhnvongy1/2
b.Doanhthu(ghinhn70%ngy1/2,30%ngy28/2)vgivnghinhnvongy1/2
c.Doanhthuvgivnghivongy28/2
d.Doanhthungy28/2vgivnghinhnvongy1/2
/a:a
4.Gis,cuik,sdvsphtsinhcacctikhontrongkcvosci.Khilpbngcnikton,ktonscncvo:
a.Sdttikhonloi1nloi4trnsci
b.SphtsinhtTikhonloi1nloi9trnsci.
c.SphtsinhtTikhonloi5nloi9
d.Tikhon4n9
/a:a
5.Giscuik,sdvsphtsinhcacctikhontrongkcvosci.Khilpbngbocoktquhotngkinhdoanh,kton
scncvo:
a.Sliuphtsinhttikhonloi5nloi9trnsci
b.SphtsinhtTikhonloi1nloi9trnsci
c.Sdcuikttikhonloi1ntikhonloi9
d.Tikhon4n9
/a:a
Gim30%KhaHcThcHnhKTon
http://ketoanthienung.com/maucauhoitracnghiemnguyenlyketoan.htm 1/9
27/5/2017 Mucuhitrcnghimnguynlkton
6.Cngthcxcnhgitrvtliutnkhocuiktheophngphpkimknhk:
a.Kimkcuikslng,nhgi
b.Trgivtliutnkho=Trgivtliutnuk+Trgivtliunhptrongk+Trgivtliuxuttrongk
c.Trgivtliutnkho=TrgivtliutnukTrgivtliunhptrongk+Trgivtliuxuttrongk
d.Trgivtliutnkho=Trgivtliutnuk+TrgivtliunhptrongkTrgivtliuxuttrongk
/a:a
7.Nghipvkinhtphtsinh(NTK111:50.000.000,NTK112:30.000.000/CTK341:60.000.000,CTK331:20.000.000)slmchoS
tngcngcaBngcnikton:
a.Thayitheochiuhngtnglnvttrngcatisnvngunvnchunhhngcsthayi
b.KhngThayinhngttrngcatisnvngunvnchunhhngcsthayi
c.Thayitheochiuhngtnglnvttrngcattctisnnhhngcsthayi
d.Thayitheochiuhngtnglnvttrngcatisnvngunvnchunhhngkhngcsthayi
/a:a
8.Ngy10/03/2008DoanhnghipMnhpkhutisncnh,ginhpkhutheoiukinCIFl20.000USD,thuNKthusut10%,thu
GTGThngnhpkhu10%thukhutr.Ngy31/12/2008,Tisncnhctnhtrnthtrngkhong25.000USD.Ktoniu
chnhgitisncnht22.000USDln25.000USD.Vicnyviphmvonguyntc:
a.Gigc
b.Phhp
c.Thntrng
d.Csdntch
/a:a
9.CngtyMtithiimngy31/12/Xnhsau:
Sdtikhon131(bnn):200.000.000,sdtikhon131(bnc):100.000.000.
Sdtikhon331(bnc):100.000.000,sdbnn50.000.000
KhilpBngcnikton,SliuTK131v331scktonxl:
a.KhngbtrmlysdbnnTK131stin200.000.000vsdbnNTK33150.000.000ghivophntisn,sdbncTK331s
tin100.000.000,vsdbnctikhon131stin100.000.000sghivophnngunvn.
b.TK131scsd100.000.000ghibntisn,TK331:50.000.000sghibnngunvn
c.KhngbtrmlysdbnnvbncTK131ghivophntisn,sdbncvbnnTK331ghivophnngunvn
d.Ttcusai.
/a:a
10.Tingy31/07.Tngtisn:500.000.000,Tngngunvn:500.000.000.Ngy01/08phtsinhnghipv:
+NTK111:10.000.000/CTK311:10.000.000
+NTK331:20.000.000/CTK341:20.000.000
Vybngcniktontingy1/08(saukhiphtsinh2nghipvtrn)scTngtisnvTngngunvnl:
a.510.000.000v510.000.000
b.530.000.000v530.000.000
c.520.000.000v520.000.000
d.490.000.000v490.000.000
/a:a
11.Tingy31/07.Tngtisn:500.000.000,Tngngunvn:500.000.000.Ngy01/08phtsinhnghipv:
+NTK111:10.000.000/CTK311:10.000.000
+NTK331:20.000.000/CTK341:20.000.000
Vybngcniktontingy1/08(saukhiphtsinh2nghipvtrn)s
a.Thaytheochiuhngtnglnvttrngcatinmt,Nphitrthayi
b.Khngthayinhngttrngcatinmt,Nphitrthayi.
c.Thayitheochiuhngtnglnvttrngcatinmt,Nphitrkhngthayi
d.Thayitheochiuhnggimxungvttrngcatinmt,Nphitrthayi.
/a:a
12.Khonnosauykhngcphnnhtrnbngcnikton:
a.Vttnhngiacngtrgi30.000.000
b.Ngimuangtrctinhng30.000.000bngtingingnhng
c.Chitinmttmngchocngnhnvin
d.Muatisncnh30.000.000.bngtingingnhng
/a:a(TB)
Gim30%KhaHcThcHnhKTon
http://ketoanthienung.com/maucauhoitracnghiemnguyenlyketoan.htm 2/9
27/5/2017 Mucuhitrcnghimnguynlkton
13.Phiuthus20/08/09nidungthutinhngtheohans0980989caDNTNTMBnhHi.Vytheobnphiuthus20/08/09phi
lutrtithiul
a.10nm
b.5nm
c.Vnhvin
d.Ttcusai
/a:a
14.Phiuxutkhokimvnchuynnibs10/08nidungchuynlhngslng100snphmchoChinhnh2.VytheobnPhiu
xutkhokimvnchuynnibs10/08lchngt:
a.Btbuc
b.Hngdn
c.Mnhlnh
d.Chphnh
/a:a
15.Lnhchitins20/09.VytheobnLnhchitintrnphilutrtithiul
a.5nm
b.10nm
c.Vnhvin
d.Ttcusai
/a:a
16.Nghipvkinhtlinquann3itngkton,2bntisnv1itngktonbnngunvnvistintngcng30.000.000.
Vysliutrnbngcniktonsaukhiphtsinhnghipvtrns:
a.Thayitheochiuhngtnglnhocgimxung
b.Khngthayi
c.Thayitheochiuhngtngln
d.Thayitheochiuhnggimxung
/a:a
17.Khngnhgithphngitrcckhonnphitrvchiphlnidungcanguyntc:
a.Thntrng
b.Trngyu
c.Phhp
d.Ttcusai
/a:a
18.PhngkinhdoanhCngtyM,thngbonhncmtchicmylnhdoCngtyNbiutng,nguyngibnCngtyNthngbo
ctnhkhong20.000.000,nhnggitrnthtrng15.000.000.Vyktonsxcnhnguyngimylnh:
a.15.000.000
b.20.000.000
c.17.500.000
d.Ttcusai.
/a:a
19.Nm2007,DoanhnghipKkinhdoanhmthngxemyairblackcahnghonda,ginhpbanu27.000.000,gibnra30.000.000.
Tuynhindomthngnythuhtcngitiudngnnginhpvbnratrnthtrngngycngtngln.NulktoncaCng
ty,khitnhgixutkhohngtnkho,phngphpnosauysmanglihiuqunht.
a.Nhpsauxuttrc(Lifo)
b.Thctchdanh
c.Nhpsauxuttrc(Fifo)
d.Bnhqungiaquyn.
/a:a
20.DoanhnghipHctisn500.000.000vVnchshu400.000.000.Trongcngmtkktantngtisntngthm100.000.000v
vnchshutngthm20.000.000.VyNphitrcadoanhnghipHsl:
a.180.000.000
b.200.000.000
c.80.000.000
d.100.000.000
/a:a
21.Tisnngnhn300.000.000vTisndihn400.000.000.Trongcngmtkktannutngngunvntngthm30%vtisn
dihntng10%.VyTngtisnngnhnsl:
a.470.000.000
Gim30%KhaHcThcHnhKTon
http://ketoanthienung.com/maucauhoitracnghiemnguyenlyketoan.htm 3/9
27/5/2017 Mucuhitrcnghimnguynlkton
b.300.000.000
c.310.000.000
d.390.000.000
pn:a
22.ngtrngcngibn,khonchitkhuthanhtonscktonghinhnvotikhon
a.635
b.515
c.521
d.641
pn:a
23.ngtrngcngimua,khonchitkhuthngmiscktonghinhnvotikhon
a.Gimgitrhngmua(152,153,156,211,217)
b.521
c.635
d.515
pn:a
24.CngtyLcsliuvthnhphmKtrongthng10/2009nhsau:
Tnuk:100sp,ngi200.000/snphm
Trongknhpkhongy2/10nhpkho50sp,ngi205.000/snphm
ngy10/10nhpkho20sp,ngi190.000/snphm
ngy25/10xutkho40sp
ngy26/20nhpkho10sp,ngi210.000/snphm
Trgivtliuxutkhongy25/10theophngphpbnhqungiaquynlinhon:
a.8.011.765
b.8.033.333
c.8.000.000
d.7.900.000
pn:a
25.CngtyLcsliuvthnhphmKtrongthng10/2009nhsau:
Tnuk:100sp,ngi200.000/snphm
Trongknhpkhongy2/10nhpkho50sp,ngi205.000/snphm
ngy10/10nhpkho20sp,ngi190.000/snphm
ngy25/10xutkho40sp
ngy26/20nhpkho10sp,ngi210.000/snphm
Trgivtliuxutkhongy25/10theophngphpnhptrcxuttrc(Fifo)
a.8.000.000
b.8.033.333
c.8.011.765
d.7.900.000
pn:a
26.Phtbiunosauylsai:
a.Kimktngphnlkimkchottcccloitisncadoanhnghip
b.Kimknhklkimkkhngxcnhthigiantrckimk
c.Chngtbtbuclchngtnhnckhngtiuchunhavmubiu,quycchvphngphplp
d.Ttcung
pn:d
27.Nguyntcghichpvotikhonloi0
a.Sduk,sdcuik,snhpghibnn,sxutghibncvlunghin
b.Sduk,sdcuik,snhpghibnc,sxutghibnnvlunghin
c.Sduk,sdcuikghibnn,sxut,nhpghibncvlunghin
d.Sduk,sdcuik,snhpghibnn,sxutghibncvlunghikp
pn:a
28.Khngnhgithphngitrcacctisnvcckhonthunhplnidungcanguyntc:
a.Thntrng
b.Trngyu
c.Phhp
d.Ttcusai
pn:d
Gim30%KhaHcThcHnhKTon
http://ketoanthienung.com/maucauhoitracnghiemnguyenlyketoan.htm 4/9
27/5/2017 Mucuhitrcnghimnguynlkton
29.iviTKloi2(trmtvitrnghpcbit)khiphtsinh
a.Sduk,sdcuik,phtsinhtngghibnn,sphtsinhgimghibnc
b.Sduk,sdcuik,phtsinhtngghibnc,sphtsinhgimghibnn
c.Sduk,phtsinhtngghibnn,sphtsinhgim,sdcuikghibnc
d.Phtsinhtngghibnn,sduk,sdcuik,sphtsinhgimghibnc
pn:a(TB)
30.Ngy10/01bnhnghathubngtingingnhng100.000.000,givnlhng60.000.000.Nhngdosst,ktonnhkhonbt
ton doanh thu (N TK 112: 300.000.000/C TK 511: 300.000.000) v nh khon bt ton gi vn (N TK 632: 60.000.000/C TK 156:
60.000.000).Ktonphthinrangaytrongk.Vyphngphpsasnosauscpdng:
a.Ghism
b.Ghibsung
c.Cichnh
d.Ttcung
pn:a(K)
31. Ngy 03/03 nghip v kinh t pht sinh (N TK 112: 10.000.000/C TK 111: 10.000.000). Khi vo s sch k ton ghi (N TK 112:
5.000.000/CTK111:5.000.000).Sangthngktip(cngnin),ktonphthinrasaist.Vyphngphpsasnosausphhp:
a.Ghibsung
b.Cichnh
c.Ghism
d.Ttcung
pn:a
32.CuininSdnTK419:200.000.000.Khilpbngcnikton,sdnyscghivophn
a.Ngunvn(gitrm)
b.Tisn(gitrdng)
c.Ngunvn(gitrdng)
d.Tisn(gitrm)
pn:a
33.Lpdphnggimgiutchngkhonngnhn10.000.000.Ktonnhkhon:
a.NTK635:10.000.000/CTK129:10.000.000
b.NTK641:10.000.000/CTK129:10.000.000
c.NTK642:10.000.000/CTK121:10.000.000
d.NTK642:10.000.000/CTK129:10.000.000
pn:a
34.Lpdphngphithukhi10.000.000.Ktonnhkhon:
a.NTK642:10.000.000/CTK139:10.000.000
b.NTK641:10.000.000/CTK139:10.000.000
c.NTK632:10.000.000/CTK139:10.000.000
d.NTK635:10.000.000/CTK139:10.000.000
pn:a
35.Lpdphnggimgihngtnkho10.000.000.Ktonnhkhon:
a.NTK632:10.000.000/CTK159:10.000.000
b.NTK641:10.000.000/CTK159:10.000.000
c.NTK159:10.000.000/CTK632:10.000.000
d.NTK642:10.000.000/CTK159:10.000.000
pn:a
36.DoanhnghipnpthuGTGTtheophngphptrctip,cuik,ktoncncsthuGTGTphinp:
a.NTK511/CTK3331
b.NTK521/CTK3331
c.NTK531/CTK3331
d.NTK133/CTK3331
pn:a
37.DoanhnghipAkinhdoanhmthngxutkhuphinpthu.Ktonnhkhonbttonthuxutkhuphinp:
a.NTK511/CTK3333
b.NTK521/CTK3333
c.NTK531/CTK3333
d.NTK133/CTK3333
pn:a
Gim30%KhaHcThcHnhKTon
38.DoanhnghipAkinhdoanhmthngphichuthutiuthcbit.Ktonnhkhonbttonthutiuthcbitphinp:
http://ketoanthienung.com/maucauhoitracnghiemnguyenlyketoan.htm 5/9
27/5/2017 Mucuhitrcnghimnguynlkton
a.NTK511/CTK3332
b.NTK521/CTK3332
c.NTK531/CTK3332
d.NTK133/CTK3332
pn:a
39.CngtyBcsliutithiim31/10/2009:Tngtisn:1.000.000.000,Tngngunvn:1.000.000.000.Khiphtsinhthmnghipv
thng11/2009thtrnghpnosauykhnglmchostngcngbngcniktonthayinhngttrngcatisnvngunvn
chunhhngcsthayi.
a.Chitingingnhngmuahngha10.000.000
b.Vayngnhntrnchongibn20.000.000
c.Chitinmttmngchonhnvin5.000.000
d.Ttcung
pn:d
40.Chngtnosauylchngthngdn
a.Phiunhpkho,phiuxutkho
b.Phiuthu,phiuchi
c.Binlaithutin
d.Phiuxutkhokimvnchuynnib
pn:a
41.Chngtnosauylchngtbtbuc
a.Phiunhpkho,phiuxutkho
b.Phiuthu,phiuchi
c.Binlaithutin
d.Cub,cng
pn:d
42.ivitikhoncp1cktcuicngl9(trTK419)nhtikhon129,139,159,229khilpbngcniktonscghivo
phn:
a.Tisn(gitrm)
b.Tisn(gitrdng)
c.Ngunvn(gitrdng)
d.Ngunvn(gitrm)
pn:a
43.Nhmtikhonnosauyltikhonlngtnh:
a.131,136,138,331,333,334,338,336
b.131,136,138,331,141,221,333,334,338,336
c.131,136,138,331,141,221,333,334,338,336
d.131,136,138,331,141,221,333,334,338,336,337,151
pn:a
44.Chnphtbiusai
a.Tikhonktondngphnnhmtcchtngquttisn,ngunvncanv.
b.Bngcniktonphnnhtisnvngunvnmtcchtngqutmtthiimnhtnh.
c.Tikhonktonvbocoktquhotngkinhdoanhccngitngphnnhltnhhnhvktqukinhdoanhcadoanhnghip.
d.Ttcng
pn:a
45.Gisktonghisai
+Quanhinggiacctikhon+Ghistinsailnhnstinng.
+Cngmtchngtghitrngnhiubtton
Vthktoncthpdngsastheophngphpnodiy:
a.Ghism
b.Ghibsung
c.Cichnh
d.Ttcung
pn:a
46.Chihoahngilstin10.000.000bngtinmt.Ktonnhkhon:
a.NTK641:10.000.000/CTk111:10.000.000
b.NTK642:10.000.000/CTk111:10.000.000
c.NTK635:10.000.000/CTk111:10.000.000
d.NTK811:10.000.000/CTk111:10.000.000
pn:a Gim30%KhaHcThcHnhKTon
http://ketoanthienung.com/maucauhoitracnghiemnguyenlyketoan.htm 6/9
27/5/2017 Mucuhitrcnghimnguynlkton
47.Hnhthctchcbmyktontptrungl:
a.Tchcktonmmicngvicghinhn,xlvbocothngtinktonutptrungtikhngktoncaCngty,ccchinhnh,ca
hng..phthucCngtychhchtonbosnhlpchngt,thunhpchngtvtnghpchngtchuynvphngktoncngty
b.Tchcktonmmicngvicghinhn,xlvbocothngtinktonudoccchinhnh,cahng..phthuclmcnCngtych
hchtonbos
c.Tchcktonmmicngvicghinhn,xlvbocothngtinktonudoCngtyvccchinhnhphthuclm
d.Ttcusai.
pn:a
48.Sngkchngtghiscpdngtronghnhthcktonnosauy:
a.Chngtghisb.Nhtksci
c.Nhtkchngtd.Nhtkchung
pn:a
49.SnhtkScilloiskton:
a.Ghikthptheothtthigianvtheohthng
b.Stnghp
c.Snhiuct
d.Ttcung
pn:d
50.Hnhthcchngtghisgmcccsktonchyuno:
a.Sci
b.Sngkchngtghis
c.Shocthktonchitit
d.Ttcung
pn:d
Vtrangtrc Lnutrang
Chiasbnb
Gim30%KhaHcThcHnhKTon
http://ketoanthienung.com/maucauhoitracnghiemnguyenlyketoan.htm 7/9