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Bai Tap Trac Nghiem Nguyen Ly Ke Toan Book
Bai Tap Trac Nghiem Nguyen Ly Ke Toan Book
b. Chic chin thu dugc Igri ich kinh tS trong tucmg ltu tir vi?c su dyng tai san do.
c. C6 du tieu chuin vS g ii trj va th&i gian sir dyng uac tinh theo-quy djnh.
4. M§t TSCJ) cu the cua doanh nghifp c6 the diryc tinh khau hao:
a- Theo phucrng phap dudmg thing
b. Theo phucrng phip s6 dur giam dan. c6 dieu chinh
24. Doanh nghiep 4p dung phutrng p h ip kilm kS dinh Icy, khi m ua h in g hoa, chira thanh
to in cho nguroi ban, ke to in ghi:
a. N g TK H ing h6a (TK 156)
b. Co TK Phai tra ngucri ban (TK 331)
c. Ket hop ca a va b
d. Khong dap an nao dung
25. Thao phircrng phap kiStn ke dinh ky, gia tri h in g x u it kho dugc tinh:
a. Ngay sau cac nghiep vy nhap va x u it kho trong ky
b. Vao thai diem cu6i kj^
c. Sau khi co ket qua kilm ke thue te'so hing t6n kho cuoi ky
d. Kh6ng co dap an dung.
26. Neu doanh nghiep hach to in hang t5n kho theo phirerog phap kiem ke dinh ky, khi phat
sinh nghiep vu x u at hang ban, ke toan ghi:
a. N g TK Gia v6n hang b in (632)
b. Co TK Mua hang (611)
c. Co TK Hang hoa (156)
d. Cac cach ghi tren deu sai
27. Gia goc 16 hang m ua ia 150 trieu, cuoi ky ke toan nam N, ke toan can cu- vao tinh hinh
thyc t l xac dich gia trj thuSn co the thue hifn dirge cua Id h in g tren 15 135 trieu. Vay ke
toan ghi:
a. N o T K 632 va C6 T K 159 s6 tiSn 15 trieu.
b. N g TK 159 va Co TK 156 s6 tieri 15 triSu.
c. N g TK 632 va Co T K 156 s6 tien 15 trieu.
d. Cac cach tren d iu sai vi khong dirge phip thay doi gia g6c hang ton kho.
28. Doanh nghiep^ A co so dur d lu th in g 11 cua h in g h6a X l i 11.000 chiec voi don gia nhap
l i 20. Ngay 15/11, DN n h ip kho 20.000 chilc v6i gia m ua la 21 (chua gom thue GTGT).
Ngay 25/11, DN n hap them 10.000 chiec, dcra g ii chwa thue G T G T l i 22. T rong thang 11,
DN da xuat ban tong cong 20.000 chilc. V |y g ii von h in g b i n cua th in g 11 li:
a. 409.000 nSu ip dung phuong phdp'Nh§p trudc X u it trucrc.
b. 419.512 neu ip dung phucrng phdp N hip sau X uit tnrdc.
c. 430.000 n iu ap-dung phuong phlp.Blhh quan gia CjuySn.
d. Khong co dap an nao dung.
29. Doanh thu l i tong gia tri cac lgi ich kinh ted o a n h nghiep th u dugc trong ky ke toan :
a. phat sinh tir cic hgat d$ng san xuit kinh doanh, hpat d?ng diu tu tii chinh, hpat
dQng nhugng b in tii san c6 djnh
b. chic chin lam ting v6n chu so hQu cua doanh nghiep, vl dy nhu c ic khoin v6n g6p
cua chu so huu.
c. bao gpm ca c ic khoan thu h§.
d. khong c6 dip an dung.
30. Doanh thu ban h in g c h ic c h in dirge ghi tahSn neu thoa m§n dieu kien :
a. Phan 1cm rui ro v i l<jri Ich g in lien v<5i quy&n so hOu sin pham, hing h6a da dupe
chuyen giao cho ben mua.
b. Doanh thu phai dugc x ic djnh m$t cich tucrng doi ch ic ch in v i doanh nghiep da
thu dugc ho|ic s8 thu dugc khoin doanh thu d6.
c. Xac djnh dugc chi pin lien quan den giao djch b in hing.
d. D6ng thin c ic di€u ki$n trftn.
3 1 .N iu doanh nghiep tinh th u i G TG T theo phuong p h ip khau trir, doanh thn dizffc ghi
nhan la :
a. Gia ban chua co thue GTGT dau ra
b. G ii ban bao gom c i thui GTGT dJu ra
c. T6ng g ii thanh toin ghi trSn h6a dem GTGT
d. Cac cau tren din sai
32. Tai khoan Chiet k h iu thiroug m ?i (521), Gi&m g ii h in g b in (532) c6 k it cau :
a. Tucmg tu nhu tii khoin Doanh thu hing b in bi tri l?i (531)
b. N gugc laiv6itaikhoanD oanhthu.bin h in g (511)
c. Tuongtir nhu tii khoan Thu nh$p khic (711)
d. Cac cau trSn dSu dung.
33. Doanh nghiep dugc ghi nhan doanh-thu trong tnrfrag hgp n io diroi day?
a. Nhan tiin. tri trudc cua khach hing
b. Nhan.tiSn tri trudc nhieu n im khi cho thuS ho^t d§ng TSCD
c. Lai nh|n trudc khi mua trii phi£u.
d. Khach h ing <33. nh?n h in g v i chip hl^n thanh toin.
34. Khi ban h in g theo phuong thurc tra g6p, k h oin 131 tra g6p dugc hircmg:
a. Dugc ghi nh|n v io t ii khoan doanh thu bin h in g v i cung cip djch v\i.
b. Dugc ghi nh§n v io tii khoin doanh thu chua thyc hi§n.
c. Dugc ghi nhan vao tai khoan ddanh thu chua thyc hifn v i phan b6 din v io doanh
thu bin hang.
d. Dupe ghi nhSn vio tii khoin doanh thu chua th\rc hi?n v i phan b6 dan vao doanh
thu hoat dong tii chinh.
35. Cuoi ky, tong cong cac khoan chiet khau thanh toin 33 chip nhan cho khach hing d iroc
ke toan ket chuyen sang t ii khoan:
a. Doanh thu ban hing va cung cip djch vu.
b. Gia von hing bin.
c. Xac dinh kit qua kinh doanh.
d. Lgi nhuan chua phin phoi.
36. Trong cac trucmg hop sau day, truimg h^p nio khong lim tin g thu nhap khac?
a. Ban hing hoa v i cung cip djch vy.
b. Thu cic khoin ng kh6 doi da xu ly x6a s6.
c. Thu dugc tien phat do khach hang vi pham hgp dong.
d. Dugc mot t6 chirc phi chinh phu tfng mgt TSCD.
37. Khi tieu thu san pham thuoc doi tugng chju thue tieu thu dac biet, doanh thu ban hing
la:
a. Gii bin cua sin phSm da bao g6m thu£ tieu thu die biijt.
b. Gia ban cua san phim trir di phan thue tieu thy die biet.
c. Gii xuit kho cua san phim.
d. Cac c&u trtn d£u sai
38. DN Z d i ky phat hoa 3cm ban hang, ^2 nhan dirge tien thanh toan cua khach hang,
nhung cuoi ky van chua giao hing cho khich hing. Ke toan cua DN L phai:
a. Ghi nhan ngay doanh thu bin hing c3n cu vio hoa don bin hang da ky phat.
b. Khong dugc ghi nh£n doanh thu vi van chua chuySn giao quySn so hiru vi quyen
Idem soat hang h6a cho khich hang.
c Ghi nh|n s6 tiSn tra truoc cua khich hing vio ben Co TK 131.
d. Cir b v i c d8u dung
39. Ke toan xic djnh doanh thu hing b in bj tra lai v i ghi vio ben N<r T K 531 theo:
a. Gii xuit kho s6 hing bin bj tra lai nhin (x) s6 lugtig hing ban bi tra lai.
b. G ii bin trade thu£ GTGT nhin (x) s6 lugng hing bin bj tri lai.
c. G ii bin bao g6m ca thu6 GTGT nijan (x) s6 lugng hing bin bj tra lai.
d. Khong dip an nio dung
40. Khi doro vj nhan d ft trud'c cua khich hing.thi s6 tien n iy dugc ghi vio:
a. Ben Ng TK Phii tra nguiri bin
b. Ben Ng TK Phii thu cua ngu&i mua
c. Ben Co TK Phai tra ngiriri bin
43. Khi phat sinh cac nghiep vu kinh te bangngoai te lam tin g cic khoan myc thufc loai
Doanh thu, Chi phi, Tai san va Nor phii tra, thi cic khoan myc d6 phii dirge ghi so ke
toin bang dong Viet Nam:
a. Theo ty gia ghi so.
b. Theo ty gia tad ngay giao djch.
c. Theo ty gii hoi doii cu& ky.
d. Tat ca cic dap in trSn.
44. Khi phat sinh cic nghiep vu Iim giim c ic khoin v6n b in g tiln.hing. ngoai tf, thl cic
khoan muc do phai dtrgc ghi:
a. Theo ty gii ghi s6 ke toin (theo m§t trong 4 phucrng phip: ty g ii dich danh, nhfp truac xuat
truoc, nhap sau xuit trudc, binh quin giaqiiyen)
b. Theo ty gia tai ngay giao djch.
c. Theo ty gii hoi doii cu6i ky.
d. Tit ca cic dip an tren.
45. Trong giai doan sin xuat, kinh doanh, chenh Ifch ty g ii hoi.doii phit sinh khi thanh toin
cic khoan muc tien te c6 goc ngoai tf sS diryc ghi:
a. Tang doanh thu hoac chi phi tai chinh trong nim
b. Vao ben Ng hoac ben Co tii khoan 4131
8
b. Cac khoan myc phi tien tf co g6c ngoai tf p h ii dugc bao cio theo ty g ii cuoi ky.
c. Cac khoan m\ic phi tiSn tf c6 g6c ngo?d tf phai dugc b io cao theo ty g ii giao djch.
d. Cac khoan muc phi tien tf dugc x ic djnh theo g ii tri hiyp ly blng ngo?i tf phii dugc
bao cio theo ty gia hoi doii t?i ngay x ic djnh g ii trj hgp ly.
S6 du dau ky k l to in cua mpt s6 tii khoin cua doanh nghifp A la nhu sau:
51, Doach nghifp A p h i s a a a cheah Ifch ty g ii cuoi kjr do d in h gia lai c ic k h o in tnyc tien tf
co goc ngoai te theo dinh k h o in n io d u 6 i d iy ?
a. NgTK-4131 v iC o T K 5 1 5 .
b. N g T K 635 v i Co TK 4131
c. N g TK 635 v i C6 TK 4132.
d. Kh6ng c6 dip in nio dung
Chutrag 9 - Chi.phf kinh doanh, xac dinh ket qua kinh doanh v i ohan phoi ket qua
kiah doanh
52. Hang thing, tfnh tien hrcmg p h ii tr i cho nhfin vien b§ phan-ban hang, k i to in g h i:
a. N gT K 641: b. NgTK. 641:
C6 TK 334: C6 TK 112:
c. N gT K 334: d. N g T K 642:
Co TK 1121: C6 TK 334:
53. Doanh nghiep yay tien d l th a n h to in tien thue q u fy hin g , Hi vay cua khoan tien n iy s i
dugc tinh v io :
a. Chi phi ban hing.
b. Chi phi quan ly doanh nghifp.
c. Chi phi tii chinh.
d. Chi phi gia v6n hing bin.
54. Khi doanh nghifp d iu tsr cho vay, 10 y#y trong han duryc hach to in v io :
a. Doanh thu b in h in g v i cung c ip djch vy.
b. Doanh thu chua thue hif n.
c. Doanh thu hoat d§ng tii chinh.
d. Thu nhap khac
10
11
], Clio hid! cftu liol dtrtfi <lfly dung hay sai? (1*1* !fi! IilinAu ke (ofln)
h, Pin ftmu pi nip i ln'rny lir klutc phucnig phifp Ini klinan u ultd phmfng pliiip
clttfug Itl'thing cn'p tilin g tin irtng Imp vd lim g iln i Iik.hijj ktf Inmi cYiii plnnm g
pluip kin cim g cft'p ih6ng tin rcri rac vd lirng ngliiCp vu kinh 1C phai sinh
11 D iing
0 Sai
h, Ntjii dung cua pinning phap ini khoan kfi’ loan but) gtVn ctic lai khoan k t loan
va phtfitng .phap gh i c h ip k6‘ loan
1I D ung
f t S-.ti
c, Ofii vilri liii khoan tidn gifi ngfln hang, doang nghiCp’ se ghi nit khi nhan iltruc
gift")' tnii» nil cun ngfln.hang vii ghi co khi nlifln tlihrc gifl’y Inin c<»
IJ D u n g
>4 Sai
(J, S o dtf thin kl ciin (hi khoan tiii san vh jfguon von phan anh tinh litnit Ini san
vii ngu'iii vein cu a tloanli nghiep l?i ihtii ilidm tliiu ki v?i ciuYi kl
!:i D iing
y sai
c, S d dir cntVi kl cu a doirnh lliu vii ch i phf phan anh lAng doanh litu va chi /iw
Irong ki
IJ Ddug
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f, Bail dift'l cuu g h i srt.ktip Sft gh i n\f Idn d ie Ihi khoan nhy va g |ii.c6 i&n cac lai
k h o in uVqm m ha ilfti Vrng ctirig.mOl lifting tidn
□ D iin g
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g, T m n g nguyiin u ic ghi s6 k ip , irong Inffdig h yp co nhidu dinh khomi dun (hi
k e loan cti Ih i gQp lai iliftiiSi jnfti dinh khoan pht'rc lap
11 Diing
II Sai
h,K fi'loiln idng h o p Sft v i i c ghi chfip, pliAn linh mijl csich idng quai sir dung
thirrtc tin g i i trj c o u k ftlu an c iu lifi'l II vi4c gh i chtSp, pluin anh niQl cach cu lh5
c o sir d u n g d i 3 lo a i lluri'ic do
11 Diing
11 Sai
■>uuilt llm lim an Im'ng kl dtr^tc phan anil i‘l srt du cuoi kl i<Cn co cun liii kliosiu
■niili llm
Uting
5>:ii
S«S tin nirti kl cua liii kliomi li\i sail din/c plinn null l>0n iit,f con cun ihi.khoan
non vrtu ilui/c phan null hCn co
Diing
Sai
. h?ch loan IA ijua Iriuli difiu Ira ipnm sal Ifuli loan do luuug vil ghi du5p cac
|iia (rluh kinh 10* nliiim t|uiui If ci(c quii Irlnh do ngfty mQl itfl lulu
Dung
I Sai '
>. hach loan doanh nghiep lit niyl dgng Ir^cli Iwill iiglii?p vy
>Diing
tf Sai
c. hach loan kc loan sir dung 3 loai tlurwc do, trong do chii yC’u la lliutic do liiOu
vfll
li fc)ung
1.1 Sai
il. Ii;h Ii loan ktf Unin ngjiiCu ciru <|U>V(riiih liii sau xuSft Ihrtug qua x\f lilnli llumli
va vfln d$ng cua von Ining mQl don vj ey IhC
! i Diilip
• • Sai
i\ il.il nr<,(ng ciia hach loan kCf loan hao gum : liii sail, nguon von. sir v§h dyng
cua von va c i c qimn hC kinh (O'gan lidn voi iracli uhi^m bao v$ liii sap cua iii $I
to clurc kin h Iff
1.1 Diing
Pi Sai
r. Iiai yO’u lo o l han cua ta’in plurong phnp clurng lir lil hC llioiig han.chung lir vil
iiiuh i\r liiflu chuydn clnrng lir
I'.-! D ung
I t Sai
g. phuong phap clurng lir la pin/ring phap tilin g lin liaii drill v i doi jir^rng h.ycli
loan l:C It >:'ui.
' 11 )iiug
1 ■Sai
h, wic yii'u ItVaa Inin ciia chung lir kli6ng bao jjrtm Ifin v i sft' hi^u-cfm dum g lir
11 Duny
!1 Sai
i, tiuj' mA cua nghidp vu kinh Ifi' vd sft' lining vi giii Irj In yC'ii Irt lift sung cua
infti ban chung lir
n Dung
M Sai
j. cliO’tl{i chi'mg lir k*l' loan V N bao grim 2 hC Hiring l i hC thring chung’lir k£
loan hill buQc v i lit Hiring cluing lir ktf lo in lurang dSn
Id Dung
11 Sai
III, Om 1)1el cAn hoi dirdl M y flung liny sni? (I’P Ifnli gia)
a, phircrng pliap Ifnh gin Ik phuong phap xdc dinii gia irj ghi sA cun liii san
! I Diing
l.l Sai
h, then nguyfin Inc gia phf (hi mpi chi phi Ihuc (c phai sinh co lien quan dC'n lai
s ;h*.-s-3 Jiruc ifnh vao gia cua (ii san
ODiing
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c, chi phf bao dirung djnh kl drii voi liii sail ccY djnh sc dirt,(e v6‘n hoa vii se diryc
kha'u hao Imng suril llicri gian litxu diing con lai cini Iscd
H Diing
O Sai
d, gia hin g hoa mua v io ghi Irin $6 k i loan Ift g ii ghi Ir&n h o i dan cirn ngi/cri
han.
n Diing
(.1 Sai
c. :mng plurnng phip ki<!rn kc djnh kl, gU vtfn liin g xuffl b in (rong kl chi c6
(h i dui.rc x4c djnh sau khi da co kfi’l q u i kidm Ira hin g irtri kho curii kl
□ Diing
G Sai
f, plmong phAp ka khil ihufrng xuyfin clio phdp quin If hftng irtn kho mQl cach
cliBl chS do ktf toiln Iheo dfli ci phin nh?p vi plidn xulfl hing Imng kho InQt
cicli tlurtmg xuyfirf, Ii6n fyo (heo qui.lrtnh phii sinh
Cl Dung
U1 Sai ”
plw onfi pliiip nl»0P xutfl Inirti*. Irj girt cua Iiiiug l«na Inn kho ciu’ii kl
ra irj gin cun nlii'nig lii liiing cu<ii ciiiiji nliflp kho
i filing
i Sai
..liiihji lliiii kl c o lain plia I, vice .vie djuli Irj giii hiliig xuAI Inin then phm iug
I’ nil#!1 Inn'fo xufll tnfiVc sc c o l\'i I**fit vd lliuC" so vCVi phunitg giii l>inli
|urm vS\ pinning pliiip nil (Ip sail juifl’l Inh'fc
} i)iin g
: S;ii
..ill/ phnitg giam gia hang Inn hlu* cl»5 cu llid thr\«c lOp vfto cuoi tiiAi kl kv Iniin
:!ii en nliiing hflug cluing xric lliyc v i s y (>111111 giii llurong xuyCn liOn ly e cua
.hi. Iiang
J iX m g
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fV, Cflii liiii vc linn chitl va «lrfl lir</ng ciia hach (nan kC' (»;in