TRƯỜNG ĐẠI HỌC KINH TẾ LUẬT ĐỀ THI CUỐI KỲ

KHOA HỆ THỐNG THÔNG TIN Học kỳ II Năm học 2016 – 2017

(Không được sử dụng tài liệu)

Môn: Hệ thống thông tin kinh doanh Thời lượng: 60 phút

Mã đề: 252

1. Which term represents what a company owns, such as cash, inventory of materials, and buildings?
 a. Liabilities c. Assets
b. Equity d. Revenues
2. Which of the following statements about business processes is true?
a. They are executed across multiple functions.
b. They are initiated by some type of trigger.
c. They involve multiple steps.
d. All of the above
3. Which of the following statements regarding reconciliation accounts are not true?
a. Data are posted directly into them
b. Data are automatically posted into them after they are posted to the corresponding sub-ledger
c. The reconciliation account includes the sum of the postings of the sub-ledgers.
d. None of the above
4. Which business process is described below?

a. fulfillment/sales process c. Asset management process

b. procurement/buying process d. production process
5. ___________ indicates the financial condition of a company at a specific point in time.
a. Income Statement c. Chart of Accounts
b. Balance Sheet d. Statement of Income

6. What is the final step of the procurement process?

a. Invoice c. Purchase Order
b. Purchase Requisition d. Payment
7. In order to produce X milk products, Vinamilk company needs to import milk powder Y from supplier Z. Y in
SAP ERP is called
a. Raw material c. Finished goods
b. Semi-finished goods d. Trading goods
8. Which process involves the actual creation of the products?
a. Material Planning c. Production Process
b. Procurement Process d. Fulfillment Process
9. In order to start the order-to-cash process, which document could be received from customer before? (Choose
the best option)
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 a. Quotation c. Purchase order
b. Customer Inquiry d. Sales document
10. Fulfillment tasks in SAP system are done by the staffs from:
a. Sales & Distribution (SD) department
b. Financial Accounting (FI)department
c. Materials Management (MM)department
d. All of above
11. Which term represents the costs associated with creating and selling products and services?
a. Assets c. Liabilities
b. Expenses d. Equity
12. Which documents are trasaction data which created from procure-to-pay process?
a. Customer inquiry, Quotation, Sales order, Outbound delivery document, Packing list, Goods issue, Invoice,
Confirmation of Payment.
b. Purchase requisition, Request for quotation, Quotation, Purchase order, Goods receipt, Packing list, Invoice,
Confirmation of payment.
c. Purchase requisition, planned order, production order, goods receipt, goods issue.
d. None of above
13. Which process tracks the financial impact of process steps with the goal of meeting legal reporting
requirements?
a. Human Capital Management (HCM)
b. Project Management
c. Financial Accounting
d. Management Accounting or Controlling (CO)
14. ............ is concerned with matching the demand for materials in the organization with the supply
a. Business Planning c. Project Management
b. The Silo Effect d. Material Planning
15. Master data that companies use to determine the selling prices of their products
a. Pricing Conditions c. Shipping Point
b. Output Conditions d. Partner Functions

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16. Which of the following statements are NOT true?
a. Accounts receivable accounting is concerned with customers.
b. Expenses are what the company owes to others, including money owed to vendors and loans from
financial institutions.
c. Accounts payable accounting is not associated with the fulfillment process.
d. Within accounts receivable accounting, when a payment is made the bank account is debited and the
appropriate customer account is credited
17. Which term refers to business processes that are not executed by a single group or function?
a. Silo Effect c. Functional Structure
b. Cross-Functional d. Organizational Structure
18. The UE00 sales organization is responsible for selling within X sales area for Y Division Channel and Z
Distribution Channel . UE00, X, Y, and Z are called:
a. Organization data c. Transaction data
b. Master data d. All of above
19. Payment terms are declared on what document?
a. Invoice c. Goods Receipt Document
b. Purchase Order d. Purchase Requisition
20. In fulfilment process, when Goods issue is created, which accounts will be affected?
a. Inventory account increased, customer receivable account increased
b. Inventory account increased, Cost of goods sold account decreased
c. Inventory account decreased, Cost of goods sold account increased
d. Inventory account decreased, customer receivable account decreased
21. When an invoice is not payment, this invoice is:
a. Cleared item b. Open item c. Billing d. all of above
22. Which term refers to an ordered listing of accounts that comprise a company’s general ledger?
a. General ledger c. Bank ledger
b. Balance sheet d. Chart of accounts (COA)
23. Which business process is described below?

a. fulfillment/sales process c. inventory process

b. procurement/buying process d. production process

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 24. Which of the following documents informs about the contents in a shipment?
a. Invoice c. Goods Receipt Document
b. Purchase Order d. Packing List
25. Which of the following is the correct sequence of steps in the Procurement Process?
a. Create Requisition, Create & Send PO, Receive Shipment, Receive Invoice, Send Payment
b. Create & Send PO, Receive Requisition, Receive Sh ipment, Receive Invoice, Send Payment
c. Create & Send PO, Receive Shipment, Create Requisition, Receive Invoice, Send Payment
d. Create Requisition, Create & Send PO, Receive Customer Acknowledgment, Receive Shipment, Receive
Invoice
26. Which term refers to all of the activities involved in buying or acquiring the materials used by the organization,
such as raw materials needed to make products?
a. Material Planning c. Production Process
b. Procurement Process d. Fulfillment Process
27. Which information displays the time for delivering goods in sales order?
a. Schedule lines c. Item conditions
b. Conditions d. Document flow
28. In Fulfillment process, when invoice is created, which accounts will be affected?
a. Revenue account increased, customer receivable account increased
b. Revenue account increased, cost of goods sold increased.
c. Revenue account decreased, cost of goods sold account decreased
d. Revenue account decreased, customer receivable account decreased
29. Which of the following steps in the fulfillment process have an impact on the financials of the company
receiving the order from the customer?
a. receive customer inquiry, send quotation
b. send quotation
c. receive customer purchase order
d. send shipment, receive customer payment
30. Which term is a general ledger account that consolidates data from a group of related sub-ledger accounts?
a. Subsidiary ledger c. Reconciliation account
b. Sub-ledger d. None of the above
31. A three-way match involves which of the following documents?
a. Purchase Order, Goods Receipt Document, Invoice
b. Purchase Requisition, Goods Receipt Document, Invoice
c. Purchase Order, Packing List, Invoice
d. Purchase Requisition, Packing List, Invoice
32. Which term does represent the debt that the company owes to external partners, including the debt owed to the
supplier and loans from financial institutions?
a. Liabilities c. Assets
b. Equity d. Revenues
33. Which information does help to manage the whole fullfilment process?
a. Schedule lines c. Item conditions
b. Conditions d. Document flow
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34. Which of the following equation does represent the balance of balance sheet accounts in FI?
a. Equities = Liabilities + Assets c. Assets = Liabilities + Equities
b. Assets = Liabilities d. Liabilities = Equities + Assets

35. Which functional departments have the integration involved in the order-to-cash process in SAP ERP system?
a. Sales & Distribution (SD), Financial Accounting (FI)
b. Sales & Distribution (SD), Human Capital Management (HCM), Project Management (PM)
c. Sales & Distribution (SD), Material Management (MM), Financial Accounting (FI)
d. Sales & Distribution (SD), Human Capital Management (HCM)
36. Which business process is described below?

a. fulfillment/sales process c. inventory process

b. procurement/buying process d. production process
37. Which process uses historical data and sales forecasts to plan which materials will be procured and produced?
a. Material Planning c. Production Process
b. Procurement Process d. Fulfillment Process
38. Which business process does exist in all types of businesses?
a. customer services c. Financing/Accounting
b. Sales/Fulfillment d. Production
39. Which of the following statements regarding reconciliation accounts are not true?
a. Data are posted directly into them
b. Data are automatically posted into them after they are posted to the corresponding sub-ledger
c. The reconciliation account includes the sum of the postings of the sub-ledgers.
d. None of the above
40. The following statement “ABC company will obtain at least 200000 USD in profit in 2017” shows
a. Business goal c. business vision
b. business mission d. all of above
41. Which of the following is used to report data needed to meet legal and regulatory requirements?
a. Assets c. Tangible document
b. Equity d. Financial statement

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42. Observe following Purchase order (PO): (used for 34, 35, 36, 37)

Delivery Date, Shipped VIA, F.O.B. Point are called:

a. Terms of Delivery c. Terms of Shipping
b. Terms of Payment d. Terms of Billing
43. This PO is sent from buyer to seller which buyer is:
a. GBI b. GBI customer c. GBI vendor d. GBI partner
44. The payment terms in this PO show that the buyer must pay:
a. Total invoice after received goods 30 days
b. Total invoice within 30 days
c. Total invoice value is $8750
d. Total invoice value is $ 8750 including 10% VAT

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45. If any incidents happened during the delivery process, which following statement is true:
a. Buyer is fully responsible for any costs incurred as the product legal responsibility is belong to buyer.
b. Buyer still must do full payment for seller.
c. Seller is fully responsible for any costs incurred as the product legal responsibility have been not belong
to the buyer yet.
d. The result depends on the contract between seller and buyer.

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