KTNH

ĐỀ ĐỀ 1
1. The Bank sells assets agreed by Ms. Chon with account at NH agreeing to
assign collateral debts worth VND 600,000,000 according to the previous bank's
price to pay for bad debts worth VND 400,000,000, interest debts of VND
50,000,000. This asset is revalued by both parties 650,000,000 VND. The selling
amount is 670,000,000 VND. NH accounted account 3870:
a) Having business value 3870: VND 650,000,000
b) Business debt 3870: VND 670,000,000
c) Business debt 3870: VND 650,000,000
d) Having business representative 3870: VND 670,000,000
2. In payment of collection mandate:
a) The NH must return the UNT if the payer's account cannot afford to pay
b) The NH must pay the beneficiary if the UNT is valid
c) The beneficiary may make UNT only after the sale has been sold and there is
an agreement with the NH and the payer
d) Beneficiaries are entitled to make UNT after sales
3. A company issues multiple cheques at different times. When there are many
cheques of that customer brought to nh on the same day, but the balance in
customer's account is not enough to pay off the cheque. So what is the order of
priority payment for those cheques?
a) Requesting customers to deposit more money into the business
b) Payment for cheques brought to nh earlier
c) THE BANK will contact the payer on the check to verify
d) Payment for pre-signed cheques
4. Mr. Tuan pays VND 40,000,000 to pay loans of contracts due. Principal debt
55,000,000, term 9 months, interest rate 1% / month. NH has expected to collect
all qualified loan interest. NH does not agree to extend debts and collect interest
debts first, collect principal later. Nh account for overdue debt transfer:
a) Business debt 2111 / Credit 2112: VND 10,000,000

b) Debt 2112 / Credit 2111: VND 19,950,000
c) Debt 2112 / Credit 2111: VND 10,000,000
d) Debt 2111 / Credit 2112: VND 19,950,000
5. Specify the most different account among the accounts:
a) Interest and fees remable
b) Loan interest income
c) Payment service income
d) Revenue pending allocation
a) Short-term loans – Debts to pay attention to
b) Short-term loans – Below-standard debts
c) Short-term loans – Hedging
d) Short-term loans – Qualified debts
7. The calculation and system of total cost of fixed assets into the expenses of the
Bank is called:
a) Depreciation of fixed assets
b) Wear and tear of fixed assets
c) Accumulated depreciation amount of fixed assets
d) Accumulated wear and tear value of fixed assets
8. For lending accounting, when the principal is transferred to overdue debt, the
Bank shall monitor the interest debt into the account:
a) Account 9712
b) Account 9711
c) Account 941
d) Account 994
9. On October 16, Mr. Ngoc submitted the savings book opened on August 14,
the amount of VND 30,000,000, the first 3 months of interest period of 0.8% /
month of request for cash. Knowing that the Bank announces a cash advance
deposit interest rate of 0.3%/ month, the period of calculating interest before
maturity is calculated in full month for the full-month deposit, the number of
days not enough months is calculated according to the actual number of days in
which it arises. The total amount of interest enjoyed by real customers is:
a) VND 504,000
b) VND 189,000
c) VND 496,000
d) VND 186,000
10. On 10/12/x NH collects loans from the deposit account of Hoa Nguyen
Company under contract No. 129/x. Contract contents: Loan amount 400tr, term
4 months, disbursement date 10/9/x, maturity date 10/01/x+1, interest rate
1%/month, principal and interest paid on the 10th of every month (each
repayment of principal 100tr), interest calculated according to balance. Amount
of interest collected by NH:
a) VND 2,000,000
b) VND 3,000,000
c) VND 1,000,000
d) VND 4,000,000
11. Which account is the capital account:
a) Interest and fees payable
b) Deposits at the State Bank of Vietnam
c) Prevention of risks for lending to customers
d) Interest and fees received
12. Based on the decision of the credit council, nh uses provisions to offset the
remaining debts of Hai Phong company. The total bad debt of the company in nh
is 200trđ, interest debt 20trđ. NH accounting:
a) Business debt 219: 200trđ
b) Having business no. 219: 220đđ
c) Having business no. 219: 200đđ
d) Debt of business debt 219: 220đđ
13. The bank that trades assets in debt of customers collects VND 800,000,000.
This asset was previously valued at VND 600,000,000. Total principal, interest
and related expenses are VND 500,000,000. The NH difference says:
a) Having business no. 4211. Kh: 100,000,000 VND
b) Having business office 7090: VND 300,000,000
c) Having business 4211.KH: VND 300,000,000
d) Having business office 7090: VND 100,000,000
14. Collecting the principal of the bad debt already handled by the RRTD
reserve fund, it will be accounted into the account:
a) Abnormal income growth
b) Increase the reserve fund
c) Increase the depreciation of fixed assets
d) Reduce deducted costs
a) Interest payable on the deposit
c) Interest remable from credit activities
d) Expenses for payment of deposit interest
16. On 07/12/x Mr. Long submitted the savings book opened on 07/09/x
requesting the settlement. Book contents: amount of 100đ, term of 3 months
receiving monthly interest, interest rate on the book 0.8%/month. NH account
pays interest on account 4913:
a) Business debt 4913: VND 2,400,000
b) Business debt 4913: VND 800,000
c) Business debt 4913: VND 180,000
d) Business office 4913: VND 800,000
17. When customers come to pay cash to pay interest on interest debts where the
principal is overdue 15 days, which account will the accountant check which
account is monitoring the borrower's loan interest?
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
18. On 16/10/x, NH collects loans from the deposit account of ABC Company
under contract No. 123/x. Contract contents: Loan amount 300tr, term 3 months,
disbursement date 16/8/x, maturity date 16/11/x, interest rate 1.5%/month,
principal and interest paid on the 16th of every month (each repayment of
principal 100tr), interest calculated according to balance. Amount collected by
NH:
a) VND 4,500,000
b) VND 103,000,000
c) VND 104,500,000
d) VND 3,000,000
19. On October 16, Mr. Danh submitted the savings book opened on August 14,
the amount of VND 30,000,000, the first 3 months of interest period of 0.8% /
month of request for cash. Knowing that the Bank announces a non-term deposit
interest rate of 0.3% per month, the period of calculating interest before
maturity is calculated in full month for the full-month deposit, the number of
insufficient days is calculated according to the actual number of days in which it
arises. The total amount of interest collected by the NH is:
a) VND 224,000
b) VND 531,000
c) VND 216,000
d) VND 534,000
20. On 07/12/x Mr. Vu submitted the savings book opened on 05/11/x requesting
the settlement. Book contents: amount of VND 50,000,000, term of the last 3
months of the period, interest rate on the book 0.9%/month. Knowing that the
interest rate for pre-term withdrawal deposits is 0.3% / month, the Bank plans to
spend at the end of each month. NH completes the expenditure refund:
a) Business debt 8010 / Credit 4913: VND 320,000
b) Business debt 4913 / Credit 8010: VND 290,000
c) Debt 8010 / Credit 4913: VND 230,000
d) Business debt 4913 / Credit 8010: VND 160,000
21. Accounts with the most different balances among the following accounts:
a) Loan interest income - 7020
b) Revenue pending allocation - 4880
c) Remable interest - 3941
d) Collection and expenditure - 5192
22. Ms. Ha submits the savings book opened on July 16, the amount of 100 vnd,
the duration of 3 months, the interest rate of 1% / month at the end of the cash
withdrawal request period. Nh accounted for the estimate of expenditures on the
last day of the month, at 16/10/x NH accounted account debt 4913 amount:
a) VND 2,566,667
b) VND 3,033,333
c) VND 3,000,000
d) VND 3,066,667
23. When customers come to pay cash to pay loan interest on interest debts
where the principal is qualified debts, which account will the accountant check
which account is monitoring the customer's loan interest?
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
24. On 05/10/x, Ms. Linh extracted the deposit account to buy 100 periods of
prepaid coupons, 3-month term, interest rate of 0.65%/month, the par value of
the coupon period is VND 1,000,000/KP, the amount of CK is VND 6,000/KP.
Knowing that nh accounted for the expenditure estimate on the last day of each
month, let the NH account account 8030:
a) Business debt 8030: VND 520,000
c) Debt 8030: VND 650,000
d) No accounting of account 8030
25. According to current regulations, the Bank must set up a specific provision
for credit risk for group 4 debt in the following period:
a) 20%
b) 50%
c) 5%
d) 100%
26. According to current regulations, nh must set up a specific provision for
credit risk for group 3 debt in the following period:
a) 5%
b) 20%
c) 50%
d) 100%
55,000,000, term 9 months, interest rate 1% / month. NH has expected to collect
all qualified loan interest. NH does not agree to extend debts and collect interest
debts first, collect principal later. Nh accounted the principal collected:
c) Having business office 2111: VND 35,050,000
d) 2111 debt: VND 35,050,000
28. Hiep Phat Company borrows bank loans under contract No. 234/x. Contract
contents: Loan amount 300tr, term 3 months, disbursement date 07/10/x,
maturity date 07/01/x+1, interest rate 1%/month, principal and interest paid on
07th of every month (each repayment of principal 100tr), interest calculated
according to balance. However, on 07/12/x the company did not come to repay
the debt and the company's deposit account also run out of balance. Knowing
that NH plans to pay interest once a month at the end of the 7th of every month,
the Bank will account for interest on 07/12/x:
a) Business value 7020: VND 400,000
b) Having business office 7020: VND 66,667
c) No accounting
29. Mr. Tuan pays VND 40,000,000 in loan payment of the contract due.
Principal debt 55,000,000, term 9 months, interest rate 1% / month. NH has
expected to collect all qualified loan interest. NH does not agree to extend debts
and collect interest debts first, collect principal later. NH recorded interest:
b) Debt 7020 / Credit 3941: VND 4,950,000
c) Export of business 9410: VND 4,950,000
d) Business debt 1011 / Credit 3941: VND 4,950,000
30. Any event that is not subject to bank accounting:
a) Release of letters of credit to customers
b) Handling of bad debts
c) Signing credit contracts with customers
d) Commitment to sell foreign currency to customers
31. Cheque signing date is the date:
a) The signer of the cheque
b) Before the date the signer sets up the check
c) The date on which the signer is issued on the cheque as a basis for calculating
the time limit for presentation
d) After the signer sets up the check
a) Expenses for credit risk prevention
c) Credit risk prevention
d) Securities discount prevention

33. On 20/02/J Thai Tuan Company repays loans from deposits, interest rate of
1% / month. Know the 1st disbursement date 20/8/J-1: VND 150,000,000, second
disbursement 20/9/J-1: VND 350,000,000. NH has expected to collect all loan
interest. The Bank accounts for the amount collected:
d) Business debt 4211: VND 519,000,000
34. Signer of a cheque is:
a) The payer in the sale transaction
b) Account owner
c) Account owner or authorized person
d) Beneficiaries in trading transactions
35. November 18th, 201x at Vietnam Export-Import Commercial Joint Stock

Bank (CN). HO CHI MINH CITY). Received a payment order from An Giang
Branch 50trđ with the content of An Giang Agricultural Products Company
paying for purchases to An Binh Company
a) Debt 4211 (NSAG)/ Yes 519: 50 vnd
b) Debt 4211 (AB)/ Yes 4211 (NSAG): VND 50 million
c) Debt 519/ Yes 4211 (AB): 50 vnd
d) Debt 519/ Yes 4211 (NSAG): VND 50tr
36. On December 25, customer Nguyen Van Xuan submits a check requesting
cash withdrawal. Check issued by Xuan A company on 04/12/x, check amount is
300 million VND, with bank guarantee stamp. Previously, the bank had collected
a deposit of 100 million VND from Xuan A company, now the balance of account
4211 of Xuan A company is 150 million VND, the bank records:
a) Dr. 4211. Xuan A: 200 million VND
b) The bank does not account or return the check over the balance
c) Dr. 4211. Xuan A: 150 million VND
37. The bank disbursing a loan by wire transfer to the deposit account of the
beneficiary of the same bank, the total value of the bank's balance sheet will:
a) No change
b) Decreasing
c) Increase
38. On 12/12/x Mr. Binh submitted his savings book opened on 12/06/x
requesting payment. Contents of the book: the amount of 100 million VND, the
term of the last 3 months, the interest rate on the book is 0.9%/month. Bank
accounts 4232:
a) Account 4232: VND 102.700.000
b) Dr 4232: VND 100,000,000
c) Dr 4232: VND 102.700.000
d) Account 4232: VND 100,000,000
39. When the customer comes to pay cash to pay interest on the interest debt that
the principal has been risked, the accountant will check which account is
monitoring the customer's interest?
a) Account 9712
b) Account 7020
c) Account 3941
d) Account 9410
40. On October 16/x, Ms. Le submitted a savings book opened on April 16/x, the
amount of VND 100,000,000, the term of the last 3 months, the interest rate on
the book is 1%/month, and requested to withdraw cash. It is said that on July 25,
200x NH announced the interest rate of 3-month term savings accounts at
0.9%/month. Bank records interest payment on October 16/x: credit account
1011, credit
a) Dr 4913: VND 3,090,000
b) Dr 4913: VND 2,781,000
c) Dr 4913: VND 2,700,000
d) Dr 4913: VND 3,000,000
41. A consumer loan with a term of 1 year, the amount of 120,000,000 VND, the
Bank and the customer agree to pay the principal and interest in monthly
installments from the customer's deposit account at the interest rate of
1%/month. NH makes monthly revenue forecast. The first month's principal
debt collection account:
a) Dr 1011: VND 10,000,000
b) Dr 4211: VND 9,461,855
c) Account 1011: VND 10,000,000
d) Dr 4211: 9,556,473 VND
42. Minh An Company submitted to UNC to request the Bank to disburse under
the credit line supply contract No. 256/x, the amount of 300 million VND
transferred to Tin Nghia Company with an account at the same bank. Knowing
that the credit balance of Minh An Company is VND 1 billion and the current
outstanding balance of the Company is VND 800 million, the balance of account
4211.Minh An is VND 100 million, the bank accounts for Credit account
4211.Tin Nghia amount:
a) No accounting
b) 100 million VND
c) 300 million VND
d) 200 million VND
43. Investment operations of commercial banks include:

a) Credit operations
b) Securities issuance
c) Securities investment and trading operations
d) Promissory note issue
44. Bank disburses to company A under credit contract No. 98/x amount of VND
300,000,000 to deposit account, term of 6 months, interest rate 1%/month,
monthly interest collection, principal debt collection upon maturity. If applicable,
record interest receivable round each month and account immediately upon
disbursement. NH noted:
a) Account 7020: VND 3,000,000
b) Account 3941: VND 3,000,000
c) Dr. 3941: VND 18,000,000
d) Debit of account 7020: VND 3,000,000
45. Morning Sun Company received a bank loan of 600 million VND to pay for
the purchase of raw materials for the company's partner, Rain Afternoon
Company, who has an account at the same bank. Can you tell me, when the
above-mentioned economic transactions are recorded by the accountant, how will
the fluctuations of the balance sheet be?
a) Capital increases, assets increase
b) Capital increases, assets decrease
c) Capital and assets remain unchanged
d) Capital decreases, assets increase
46. Customer A goes to the bank to buy promissory notes with the amount of
VND 260 million. Mr. A requests to deduct his current deposit account for
payment. You said, when completing the above accounting, the bank's capital
will:
a) No accounting
b) No change
c) Increase
d) Decreasing
47. On October 16, Ms. Giang submitted a savings book opened on July 16, with
an amount of VND 100 million, term of 3 months, interest rate 1%/month at the
end of the period, and requested to withdraw interest in cash. Knowing that the
bank plans to spend at the end of each month, the bank records interest
payments:
a) Dr. 8010 / Credit to account 1011: VND 3,000,000
b) Dr 1011/ Credit account 4913: VND 3,000,000
c) Dr. 1011 / Credit to account 8010: VND 3,000,000
d) Dr. 4913 / Credit to Account 1011: VND 3,000,000
48. Customer B uses a 1000USD savings book opened at the bank as collateral for
the loan and is accepted by the bank. Accountants keep track of the above
savings book on:
a) Enter both on-balance sheet and off-balance sheet
b) On-balance sheet account
c) Not yet accounted for
d) Off-balance sheet account
49. The method of accounting for profit, in which the calculation and accounting
of the income account periodically in the future, regardless of whether at the time
of such calculation and accounting, interest has not yet been collected or not is
the method:
a) Profit distribution
b) Real income - actual expenditure
c) Expected earnings
d) Profit forecast
50. Which is incorrect:
a) Specific allowance is calculated for all loans at the bank
b) Bank is required to calculate and make specific provision at the end of each
month or quarter
c) Specific fallback is used before general DP
d) Specific provision is usually larger than general provision
ĐỀ 2
1. Indicate the most different of the accounts:
a) Provision for risks
b) Short-term loans
c) Investing in securities
d) Fixed assets
2. Check draw date is the date:
a) Before the date the drawer issues the check
b) The date the drawer writes on the check as the basis for calculating the
presentation period
c) The drawer draws the check
d) After the date the drawer issues the check
3. In the loan accounting operation, when collecting a lost debt while being
monitored, the accountant shall record:
a) Credit the income account
b) Debit income account
c) Debit group 5 . debit account

d) Credit the group debit account 5
4. On 16/10/x, Ms. Giang submitted the savings book opened on 16/07/x, the
amount of VND 100 million, term of 3 months, interest rate 1%/month at the end
of the period, requesting to withdraw interest in cash. Knowing that the bank
plans to spend at the end of each month, the bank records interest payments:
b) Dr. 1011 / Credit to account 8010: VND 3,000,000
c) Dr 1011/ Credit account 4913: VND 3,000,000
5. Indicate the most different of the following accounts:
a) Cost of waiting for allocation
b) Basic construction cost
c) Deposit interest payment
d) Expenses for purchasing fixed assets
a) Short-term loans – Subprime debt
b) Short-term loans – Debts that need attention
c) Short-term loans – Qualified debt
d) Short-term loans – Provision for risks
7. Hiep Phat Company borrowed a bank loan under contract No. 234/x. Contract
content: Loan amount 300 million, term of 3 months, disbursement date 07/10/x,
07 monthly (each repayment of principal is 100 million), interest is calculated on
the balance. However, on December 7, the company did not come to pay the debt
and the company's deposit account was also out of balance. Knowing that the
Bank plans to pay interest once a month at the end of the 7th of every month, the
Bank records the interest on December 7th/x:
a) Account 7020: VND 2,000,000
b) No accounting
c) Account 7020: VND 400,000
d) Account 7020: 66,667 VND
8. Minh An Company submits to UNC to request the Bank to disburse according

to the credit line supply contract No. 256/x, the amount of 300 million VND will
be transferred to Tin Nghia Company which has an account at the same bank.
Knowing that the credit balance of Minh An Company is VND 1 billion and
currently the company's debt balance is VND 800 million, the balance of account
4211.Minh An is VND 100 million, the bank accounts for Account 4211.Tin
Nghia amount:
a) 300 million VND
b) No accounting
c) 100 million VND
d) 200 million VND
9. Sunshine Company received a loan of 600 million VND from the bank to pay
for the purchase of raw materials for the company's partner, Rainy Afternoon
Company, who has an account at the same bank. Can you tell me, when the
above-mentioned economic transactions are recorded, how will the fluctuations
of the balance sheet be?
a) Capital decreases, assets increase
b) Capital increases, assets increase
c) Capital increases, assets decrease
d) Capital and assets remain unchanged

10. On 07/12/x Mr. Long submitted a savings book opened on 07/06/x requesting
payment. Contents of the book: the amount of 100 million VND, the term of the
last 3 months, the interest rate on the book is 0.8%/month. Bank accounts 1011:
a) Account 1011: 104,857,600 VND
b) Debit of account 1011: VND 104,800,000
c) Account 1011: VND 104.800.000
d) Dr 1011: 104,857,600 VND
11. On 9/12/x Mr. Long submitted the savings book opened on 09/06/x requesting
finalization. Contents of the book: the amount of 100 million VND, 3 months of
receiving interest at the beginning of the period, interest rate on the book is
0.8%/month. On 9/12/x, the bank records interest payment on account 3880:
a) Dr 3880: VND 2,400,000
b) Do not record account 3880
c) Account 3880: VND 800,000
d) Dr. 3880: VND 800,000
12. Bank disbursed to Binh Minh Company an amount of VND 600,000,000

according to contract No. 345/x, loan term of 6 months, principal and interest
paid monthly, interest calculated on balance with interest rate of 1%/month . The
company mortgaged real estate worth 1 billion VND. Off-balance sheet accounts:
a) Enter account 9960: 600 million VND
b) Enter account 9940: 600 million VND
c) Enter account 9960: VND 1 billion
d) Enter account 9940: VND 1 billion
13. Which event is not subject to banking accounting:
a) Handling bad debts
b) Sign a credit contract with the customer

c) Issuing letters of credit to customers
14. In loan accounting, if using the actual collection - actual expenditure method,
the Bank will daily record interest on the outstanding principal:
a) Debit account 3941
b) Credit account 7020
c) Credit account 3941
d) No daily recording
15. On October 16/x, the Bank collected loans from the deposit account of ABC
Company under contract number 123/x. Contract content: Loan amount 300
million, term of 3 months, disbursement date 16/8/x, maturity date 16/11/x,
interest rate 1.5%/month, principal and interest paid on the 16th monthly (each
repayment of principal is 100 million), interest is calculated on the balance.
Amount collected by NH:
a) 104,500.00 VND
b) 103,000,000 VND
c) 4,500,000 VND
d) 3,000,000 VND
16. On December 3, Ms. Loan submitted her savings book opened on September
3, requesting payment. Book contents: amount of VND 50,000,000, interest rate
0.8%/month, term of 3 months, receive monthly interest. Knowing that the bank
plans to spend at the end of each month, the bank accounts for account 8010:
a) Dr. 8010: VND 400,000
b) Dr. 8010: VND 80,000
c) Account 8010: VND 1,200,000
d) Do not record account 8010

17. In Vietnam, in case the amount in words and the amount in numbers on the
check are different, the amount to be paid will be:
a) Amount in numbers
b) Amount of less value
c) Request the customer to re-issue the check
d) Amount in words
18. Ms. Mao, who has an account at the bank, agrees to assign a collateral debt of
real estate valued at VND 700,000,000 according to the previous valuation of the
bank to pay for a bad debt of VND 400,000,000 and interest of 50,000. 000d. This
property is revalued at VND 750,000,000. Accounting bank account 3870:
a) Account 3870: VND 700,000,000
b) Account 3870: VND 750,000,000
c) Dr. 3870: VND 700,000,000
d) Dr. 3870: VND 750,000,000
19. A consumer loan with a term of 1 year, the amount of VND 120,000,000, the
1%/month. NH makes monthly revenue forecast. The bank accounts for the
second month's interest income:
a) Dr. 3941, Credit to account 7020: VND 1,100,000
b) Dr. 1011, Credit to account 7020: VND 1,105,381
c) Dr. 3941, Credit to account 7020: 1,105,381 VND
d) Dr. 7020, Credit to account 3941: VND 1,100,000
savings book on:
a) Off-balance sheet account

c) Record both on-balance sheet and off-balance sheet
d) Not yet accounted for
21. On October 16/x, Ms. Ty submitted a savings book opened on April 16/x, the
amount of VND 100 million, the term of the last 3 months, the interest rate on the
book is 1%/month, and requested to withdraw cash. Know that the bank plans to
pay interest on the 16th of every month. On October 16/x Bank records interest:
a) Dr. 8010 / Credit to Account 1011: VND 1,030,000
d) Dr. 8010 / Credit to account 4913: VND 1,030,000
amount of VND 100,000,000, term of 3 months at the end of the period, interest
rate on the book 1%/month, and requested cash withdrawal. It is said that on
July 25, 200x, the bank announced the interest rate of 3-month term savings
accounts at 0.9%/month at the end of the period. Bank records interest payment
on October 16/x: credit account 1011, credit
a) Dr 4913: VND 3,090,000
b) Dr 4913: VND 3,000,000
c) Dr 4913: VND 2,781,000
d) Dr 4913: VND 2,700,000
b) Cost of provision for credit risk
c) Provision for devaluation of securities
d) Provision for credit risk

a) Deposits at the State Bank
b) Interest and fees payable
c) Interest and fees payable
d) Provision for customer loans
25. Which of the following operations belongs to the securities investment

business:
a) Promissory note issuance
b) Stock issuance operations
c) Buy hold-to-maturity bonds trái
d) Credit operations
26. On 12/12/x Mr. Hoa submitted the savings book opened on 12/06/x requesting
last 3 months, the interest rate on the book is 0.8%/month. Total interest payable
by the Bank to customers from 12/6-12/12/x:
a) 4,906,600 VND
b) 4,800,000 VND
c) 2,400,000 VND
d) 4,857,600 VND
27. Mr. Tuan paid 40,000,000 VND to pay the loan contract due. Principal debt
55,000,000, term of 9 months, interest rate 1%/month. The bank has anticipated
to collect all qualified loan interest. The bank does not agree to extend the debt
and collect the interest first, collect the principal later. The bank records the
profit:

c) Dr 1011 / Credit account 3941: VND 4,950,000
d) Export account 9410: VND 4,950,000
28. On December 17, Mr. Hai submitted a savings book opened on September 17,
requesting finalization. Contents of the book: the amount of 100 million VND,
the term of the last 3 months of the period, the interest rate on the book
0.9%/month. Knowing that the bank plans to spend at the end of each month, the
bank records the interest payment on account 8010:
a) Dr 8010: VND 2,700,000
b) Dr. 8010: VND 180,000
c) Dr. 8010: VND 2,520,000
0.9%/month. Bank accounts 4232:
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 102.700.000
c) Account 4232: VND 102.700.000
d) Dr 4232: VND 100,000,000
30. Which of the following is the most different accounting job:
a) Accountant at the head office
b) Accounting at the branch
c) Accountant at the transaction office
d) Group accounting
and collect the interest first, collect the principal later. Bank accounts for
overdue debt transfer:
a) Dr. 2111 / Credit to account 2112: VND 19.950,000
c) Dr. 2112 / Credit to account 2111: VND 19.950,000
32. On December 15, Ms. Ty submitted a savings book opened on September 15,
requesting finalization. Book contents: amount 50,000,000, interest rate
a) Dr 1011: VND 51,200,000
b) Account 1011: VND 51,200,000
c) Dr 1011: VND 50,400,000
d) Account 1011: VND 50,400,000
beneficiary of the same bank, the total value of the bank's balance sheet will be:
a) Decreasing
b) No change
c) Increase
VND 260 million, Mr. A requests to deduct his current deposit account to pay.
You said, when completing the above transaction, the bank's capital will:
a) Increase
b) Decreasing
c) No change
d) No accounting
finalization. Book contents: amount of VND 50,000,000, term of last 3 months,
interest rate on book 0.9%/month. Knowing the interest rate for early
withdrawal is 0.3%/month, the bank plans to spend at the end of each month.
The bank accounts for the refund of expenditures:
a) Dr. 8010 / Credit to account 4913: VND 230,000
b) Dr. 8010 / Credit to account 4913: VND 320,000
c) Dr. 4913 / Credit to account 8010: VND 160,000
d) Dr. 4913 / Credit to account 8010: VND 290,000
a) Account 9712
b) Account 9410
c) Account 7020
d) Account 3941
37. The drawer of the check is:
a) Account holder or authorized person
b) Account holder
c) Beneficiary in the purchase and sale transaction
d) Persons who must pay in the purchase and sale transaction
38. On October 16, Mrs. Suu submitted a savings book opened on April 16, with
an amount of VND 100 million, within the first 3 months of the period, the
interest rate on the book was 1%/month, and requested to withdraw cash.
Knowing the bank's revenue and expenditure at the end of the 16th of every
month, the bank records the interest on October 16/x:
a) Dr. 8010, Credit to account 4913
b) Dr. 8010, Credit to account 3880
c) Dr. 8010, Credit to account 1011
d) No accounting
39. Checks are likely to be refused payment in the following cases:
a) Checks are not continuously transferable
b) The amount on the check is greater than the balance on the account
c) Checks are drawn back to the date
d) Checks are not guaranteed
40. In the payment of Collection Authorization:
a) The Bank must pay the beneficiary if the UNT is valid
b) The beneficiary is entitled to make a UNT after the sale
c) Beneficiaries can only make UNT after selling goods and having an agreement
with the Bank and the payer
d) Bank must return UNT if payer's account is not able to pay
41. Level II accounts in the system of accounting accounts of credit institutions

are general accounts including:
a) 4 digits
b) 5 digits
c) 2 digits
d) 3 digits
42. According to current regulations, the bank must make a specific provision for
credit risk for group 4 debt on a monthly basis at the rate:
a) 5%
b) 50%
c) 20%
d) 100%
requesting payment. Contents of the book: amount of 100 million VND, 3-month
period of receiving monthly interest, interest rate on the book is 0.8%/month.
Bank records interest payment on account 4913:
a) Dr 4913: VND 2,400,000
b) Dr 4913: VND 800,000
c) Account 4913: VND 800,000
d) Dr 4913: VND 180,000
44. Ms. Ha submitted a savings book opened on July 16, with the amount of VND
100 million, term of 3 months, interest rate 1%/month at the end of the period,
and requested cash withdrawal. KNOW that the bank accounts for revenue and
expenditure on the last day of the month, at 16/10/x The bank accounts for Debit
account 4913 amount:
a) 3,033,333 VND
b) 3,066,667 VND
c) 2,566,667 VND
d) 3,000,000 VND
45. On 9/12/x Ms. Hong submitted a 3-month savings book opened on 09/09/x to
request payment. Book contents: amount of VND 50,000,000, interest rate
0.7%/month paid in advance. Bank accounts 4232:
a) Debit of account 4232: VND 51,050,000

b) Dr. 4232: VND 50,070,000
c) Dr 4232: VND 50,350,000
d) Dr. 4232: VND 50,000,000
46. On October 16, Mr. Ngoc submitted a savings deposit book opened on August
14, with an amount of VND 30,000,000, within 3 months, the interest at the
beginning of the period was 0.8%/month, and requested to receive cash.
Knowing that the bank announced the interest rate of the deposit for early
withdrawal is 0.3%/month, the time for calculating interest before maturity is
full month for the full-term deposit, the number of days without full month is
calculated according to the actual number of days arising . The total amount of
real customer profit is:
a) 186,000 VND
b) 496,000 VND
c) 189,000 VND
d) 504,000 VND
a) Loan interest income
b) Interest payable on deposits
c) Interest receivable from credit activities
d) Interest payment expenses
a) 5%
b) 50%
c) 100%
d) 20%
49. On 04/12/x The bank collected loans from the deposit account of Dao Nguyen
Company under contract No. 123/x. Contract content: Loan amount 400 million,
term of 4 months, disbursement date 09/04/x, maturity date 04/01/x+1, interest
rate 1%/month, principal and interest paid on 04th monthly (each repayment of
principal is 100 million), interest is calculated on the balance. Amount collected
by NH:
a) 102,000,000 VND
b) 103,000,000 VND
c) 101,000,000 VND
d) 104,000,000 VND
50. The transaction that changes the value of the balance sheet is the transaction:
a) Withdrawal of deposits at the State Bank of Vietnam to enter the cash fund
b) The cash fund inventory is found to be lacking
c) Issuance of shares for cash collection
d) Customers deduct from current deposit account to open a term savings book
ĐỀ 3
1. On October 16, Mr. Danh submitted a savings book opened on August 14, an
amount of VND 30,000,000, within 3 months, the interest at the beginning of the
period was 0.8%/month and requested to receive cash. Knowing that the bank
announced the interest rate for demand deposits of 0.3%/month, the time for
calculating interest before maturity is full month for full-term deposits, the
number of days without full month is calculated according to the actual number
of days arising. The total amount of interest collected by the bank is:
a) VND 224,000
b) 534,000 VND
c) 216,000 VND
d) 531,000 VND
2. On 10/12/x, the bank collected loans from Hoa Nguyen Company's deposit
account under contract No. 129/x. Contract content: Loan amount 400 million,
principal is 100 million), interest is calculated on the balance. Amount of interest
collected by the bank:
a) 4,000,000 VND
b) 2,000,000 VND
c) 3,000,000 VND
d) 1,000,000 VND
3. The bank's income statement presents the following expenses:
a) Expenses that the Bank has paid out in cash and in kind during the period
b) Expenses that the bank has paid out in cash during the period
c) Expenses that the bank has spent in kind during the period
d) Income-generating expenses in the period
4. Which of the following is a bookkeeping voucher:
a) Payment slip
b) Payment slip
c) Telephone service bill
d) Money receipt
1%/month. NH makes monthly revenue forecast. The first month's principal
debt collection account:
a) Dr 4211: 9,461,855 VND
b) Dr 4211: 9,556,473 VND
c) Dr 1011: VND 10,000,000
d) Account 1011: VND 10,000,000
6. When the customer makes a cash deposit at the bank, then:
a) Liabilities increase, assets decrease
b) Assets increase, liabilities decrease
c) Assets and liabilities increase
the principal has been dealt with, the accountant will check which account is
a) Account 3941
b) Account 9712
c) Account 9410
d) Account 7020
8. On June 13/x Ms. Dung submitted her savings book and identity card to
withdraw money. Contents of the book: opening date 13/3/x, amount 50,000,000
VND, term of 3 months, interest rate 0.8%/month at the end of the period, the
Bank records interest payment:
a) Dr 4913: VND 400,000
b) Account 8010: VND 400,000
c) Dr. 8010: VND 1,200,000
d) Dr 4913: VND 1,200,000

9. In the loan accounting operation, when collecting the lost debt during the
monitoring period, the accountant shall record:
a) Credit the group debit account 5
b) Debit group 5 . debit account
c) Credit the income account
d) Debit income account
a) The drawer draws the check
b) The date on which the drawer writes on the check as a basis for calculating the
presentation period
c) After the date the drawer draws the check
d) Before the date the drawer issues the check
cash withdrawal. Check issued by Xuan A company on 04/12/x, the check
amount is 300 million VND without any bank guarantee. Previously, the bank
had collected a deposit of 100 million VND from Xuan A company, now the
balance of account 4211 of Xuan A company is 150 million VND, the bank
records:
b) Dr 4211. Xuan A: 200 million VND
c) The bank does not account or return the check over the balance
the principal is a qualified debt, the accountant will check which account is
a) Account 7020
b) Account 9712
c) Account 9410
d) Account 3941
a) 50%
b) 100%
c) 5%
d) 20%
a) The bank does not account or return the check over the balance
a) Short-term loans – Provision for risks
b) Short-term loans – Subprime debt
c) Short-term loans – Debts to pay attention to
d) Short-term loans – Qualified debt

a) 5 digits
b) 3 digits
c) 4 digits
d) 2 digits
principal amount collected:
c) Account 2111: VND 35,050,000
d) Account 2111: VND 40,000,000
18. Ms. Ha submits a savings book opened on July 16/x, the amount of VND 100
million, term of 3 months, interest rate of 1%/month at the end of the period,
requesting cash withdrawal. KNOW that the bank records the revenue and
expenditure on the last day of the month, at 16/10/x the bank records the debit to
Account 4913 the amount:
a) 2,566,667 VND
b) 3,066,667 VND
c) 3,000,000 VND
d) 3,033,333 VND
19. On 20/02/J Thai Tuan company repays loan from deposit, interest rate is
1%/month. Knowing the date of 1st disbursement 20/8/J-1: 150,000,000 VND,
2nd disbursement 20/9/J-1: 350,000,000 VND. NH has already collected all loan
interest. The bank accounts for the proceeds:
a) Dr 4211: VND 530,000,000
b) Dr 4211: VND 500,000,000

c) Dr 4211: VND 526,500,000
d) Dr 4211: VND 519,000,000
a) Deposit interest payment
d) Loan interest income
21. The type of report in the entire financial statement that reflects the overall
position of the bank's assets and the source of that asset formation at a given
point in time is:
a) Balance sheet
b) Balance sheet of accounting accounts
c) Report on business results
d) Cash flow statement

paid monthly, interest calculated on balance with interest rate 1%/month . The
company mortgaged real estate worth 1 billion VND. Off-balance sheet bank
accounts:
b) Enter account 9940: VND 1 billion
d) Enter account 9940: 600 million VND
23. Which of the following operations belongs to securities investment

operations:
b) Buy hold-to-maturity bonds trái
c) Stock issuance operations
24. On 12/12/x Mr. Binh submitted the savings book opened on 12/09/x
requesting the payment. Contents of the book: the amount of 100 million VND,
the term of the last 3 months, the interest rate on the book is 0.9%/month. Bank
accounts 4232:
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 100,000,000
c) Account 4232: VND 102.700.000
d) Dr 4232: VND 102.700.000
25. On 9/12/x Ms. Hong submitted a 3-month savings book, opened on 09/09/x,
requesting payment. Book contents: amount of VND 50,000,000, interest rate
a) Dr 4232: VND 50,070,000
b) Dr 4232: VND 50,350,000
c) Dr 4232: VND 51,050,000
d) Dr. 4232: VND 50,000,000
26. Ms. Hoai assigns debt as real estate when the loan is valued at VND 2 billion.
This property is used to assign debt to a loan of VND 1 billion that is likely to lose
capital due to Mr. Xuan's previous short-term loan. Interest on this loan is
currently 100 million VND. NH re-evaluated the current value of this property at
1.8 billion VND. Bank records account 3870 amount:
a) Not yet accounted for, waiting for the sale of assets to make accounting
b) 2 billion VND
c) 1.8 billion VND
d) 1 billion VND
27. On December 3, Ms. Loan submitted a savings book opened on September 3,

requesting settlement. Book contents: amount of VND 50,000,000, interest rate
a) Dr. 8010: VND 80,000
b) Dr. 8010: VND 1,200,000
c) Dr 8010: VND 400,000
the principal is 15 days overdue, the accountant will check which account is
a) Account 3941
b) Account 9712
c) Account 7020
d) Account 9410
c) Expenses for purchasing fixed assets
d) Cost of waiting for allocation
real estate worth 700,000,000 VND according to the previous valuation of the
bank to pay for bad debt worth 400,000,000 VND and interest 50,000. 000d. This
a) Dr 3870: VND 700,000,000
b) Dr. 3870: VND 750,000,000
c) Account 3870: VND 700,000,000
d) Account 3870: VND 750,000,000
accounts 1011:
a) Account 1011: VND 104.800.000
b) Account 1011: 104,857,600 VND
c) Dr 1011: VND 104,800,000
d) Dr 1011: 104,857,600 VND
32. On October 5, Ms. Linh deducts from her deposit account to buy 100 coupons
with interest payment in advance, term of 3 months, interest rate 0.65%/month,
par value of promissory note is VND 1,000,000/KP. , the deposit amount is 6,000
VND/KP. Knowing that the bank records the accruals and expenditures on the
last day of each month, tell us that the bank accounts for account 8030:
a) Do not record account 8030
b) Dr. 8030: VND 650,000
c) Dr 8030: VND 520,000
d) Dr. 8030: VND 1,950,000
a) The beneficiary is entitled to make a UNT after the sale

b) Beneficiaries can only set up UNT after selling goods and having an agreement
c) The bank must pay the beneficiary if the UNT is valid
34. According to current regulations, every period, banks must make a specific
provision for credit risk for group 4 debts at the rate:
a) 20%
b) 50%
c) 100%
d) 5%
35. On 4/12/x, the bank collected loans from the deposit account of Dao Nguyen
principal 100 million), interest is calculated on the balance. Amount collected by
NH:
a) 102,000,000 VND
b) 103,000,000 VND
c) 101,000,000 VND
d) 104,000,000 VND
36. On October 16, Mrs. Mai submitted a savings book opened on July 16, with
the amount of VND 50,000,000, term of 3 months, interest rate 1%/month at the
end of the period, and requested to withdraw cash. Knowing that the bank
records the estimated revenue and expenditure at the end of each month, the
bank records the debit to Account 8010 the amount:
a) 500,000 VND
b) 1,000,000 VND
c) 3,000,000 VND
d) No accounting
37. On October 16, Ms. Le submitted a savings book opened on April 16, with the
1011, credit
a) Dr 4913: VND 2,700,000
b) Dr 4913: VND 3,000,000
c) Dr 4913: VND 2,781,000
d) Dr 4913: VND 3,090,000
38. A customer issues many checks at different times. When many checks of that
customer are brought to the bank on the same day, but the balance in the
customer's account is not enough to pay all those checks. So what is the order of
payment priority for those checks?
a) Pay for the check brought to the bank sooner NH
b) The Bank will contact the payer on the check to verify
c) Request the customer to pay more money into the account
d) Payment for pre-signed check
the term of the last 3 months, the interest rate on the book is 0.9%/month.
Knowing that the bank plans to spend at the end of each month, the bank
records the interest payment on account 8010:
a) Dr. 8010: VND 180,000
c) Dr. 8010: VND 2,700,000
d) Dr. 8010: VND 2,520,000

40. When the loan repayment is due but the customer is not able to pay, if the
customer has collateral for the loan, the bank will account in the following
direction:
a) Immediate debt forgiveness
b) Only write to off-balance sheet account
c) Requesting customers to sell assets to pay off small debts
d) Agreement on debt assignment
41. On 16/10/x, customer presents 1 check issued by the bank on 01/9/x,

requesting cash withdrawal, check amount is 200,000,000 VND, drawer:
Company H. Indicate This check had previously been deposited by Company H
at VND 80,000,000. The balance withdrawn up to this point on account
4211.Company H is VND 40,000,000. NH will pay for customers:
a) 80,000,000 VND
b) VND 40,000,000
c) Make a written refusal to pay because the check is over balance.
d) 200,000,000 VND
42. Which account is a property account:
a) Excess funds, excess assets pending settlement
b) Provision for off-balance sheet commitments kết
c) Embezzlement, lack of property pending settlement
d) Customer deposits
43. The method of accounting for interest income, in which the calculation and
recording of profits will be made in the income account periodically in the future,
regardless of whether at the time of such calculation and accounting, interest has
not yet been collected or not is the method:
a) Profit forecast
b) Expected earnings
c) Profit distribution
d) Actual revenue – actual expenditure
a) Commitment to sell foreign currency to customers
b) Issuing letters of credit to customers
c) Handling bad debts
d) Sign a credit contract with the customer
45. Hiep Phat Company borrowed a bank loan under contract No. 234/x.
Contract content: Loan amount 300 million, term of 3 months, disbursement
date 07/10/x, maturity date 07/01/x+1, interest rate 1%/month, principal and
interest paid on 07 monthly (each repayment of principal is 100 million), interest
is calculated on the balance. However, on December 7, the company did not come
to pay the debt and the company's deposit account was also out of balance.
Knowing that the Bank plans to pay interest once a month at the end of the 7th of
every month, the Bank records the interest on December 7th/x:
a) Account 7020: VND 2,000,000
b) No accounting
c) Account 7020: VND 400,000
d) Account 7020: VND 66,667
46. Minh An Company submitted to UNC to request the Bank to disburse

according to the credit line supply contract No. 256/x, the amount of 300 million
VND transferred to Tin Nghia Company with an account at the same bank.
Knowing that the credit balance of Minh An Company is VND 1 billion and the
current outstanding balance of the Company is VND 800 million, the balance of
account 4211.Minh An is VND 100 million, the bank accounts for Credit account
4211.Tin Nghia amount:
a) 300 million VND
b) 100 million VND
c) 200 million VND
d) No accounting
47. On 12/12/x Mr. Hoa submitted his savings book opened on 12/06/x requesting
last 3 months, the interest rate on the book is 0.8%/month. Bank records interest
payment to customers on 12/12/x:
a) 4,800,000 VND
b) 4,857,600 VND
c) 2,457,600 VND
d) 2,400,000 VND
48. For loan accounting, when the Bank has used the provision to cover the
overdue principal, the Bank will track the interest debt into the account:
a) Account 9712
b) Account 941
c) Account 994
d) Account 9711
a) 2,400,000 VND
b) 4,906,600 VND
c) 4,800,000 VND
d) 4,857,600 VND
b) Investing in securities
c) Short-term loans
d) Fixed assets
ĐỀ 4
account under contract number 129/x. Contract content: Loan amount 400
million, term of 4 months, disbursement date 10/9/x, maturity date 10/01/x+1,
interest rate 1%/month, principal and interest paid on 10th monthly (each
Amount of interest collected by the bank:
a) 3,000,000 VND
b) 2,000,000 VND
c) 1,000,000 VND
d) 4,000,000 VND
2. Level II accounts in the system of accounting accounts of credit institutions are

general accounts including:
a) 4 digits
b) 5 digits
c) 2 digits
d) 3 digits
3. For loan accounting, when the Bank has used the provision to offset the
a) Account 994
b) Account 9712
c) Account 941
d) Account 9711
period was 0.8%/month, and requested to receive cash. Knowing that the bank
calculating interest before maturity is full month for full-term deposits, the
a) 534,000 VND
b) 531,000 VND
c) 224,000 VND
d) 216,000 VND
a) Embezzlement, lack of property pending settlement
b) Excess funds, excess assets pending settlement
c) Provision for off-balance sheet commitments cam
6. On December 25, customer Nguyen Van Xuan submits a check requesting cash
withdrawal. Check issued by Xuan A company on 04/12/x, check amount is 300
million VND, with bank guarantee stamp. Previously, the bank had collected a
deposit of 100 million VND from Xuan A company, now the balance of account
7. Ms. Hoa proposed to deduct from her deposit account to buy 1,000 promissory
notes, with par value of 1,000,000 VND/coupon, issue price of 1,020,000
VND/coupon. Accounting bank account 4310:
a) Account 4310: VND 1,020,000,000
b) Dr 4310: VND 1,020,000,000
c) Account 4310: VND 1,000,000,000
d) Dr. 4310: VND 1,000,000,000
8. In the payment Authorized collection:
c) Beneficiaries can only make UNT after the goods have been sold and agreed
9. On October 16, Mr. Ngoc submitted a savings account opened on August 14,
an amount of VND 30,000,000, within 3 months, the interest at the beginning of
the period was 0.8%/month, and requested to receive cash. Knowing that the
bank announced the interest rate of the deposit for early withdrawal is
0.3%/month, the time for calculating interest before maturity is full month for
the full-term deposit, the number of days without full month is calculated
according to the actual number of days arising . The total amount of real
customer profit is:
a) 496,000 VND
b) 504,000 VND
c) 189,000 VND
d) 186,000 VND
10. Minh An Company submits to UNC to request the Bank to disburse
VND will be transferred to Tin Nghia Company which has an account at the
same bank. Knowing that the credit balance of Minh An Company is VND 1
billion and the current outstanding balance of the Company is VND 800 million,
the balance of account 4211.Minh An is VND 100 million, the bank accounts for
Credit account 4211.Tin Nghia amount:
a) No accounting
b) 300 million VND
c) 100 million VND
d) 200 million VND
12. On 07/12/x Mr. Vu submitted a savings book opened on 11/05/x requesting

The bank accounts for the refund of expenses:
a) Assets and liabilities increase

c) Liabilities increase, assets decrease
a) Investing in securities
b) Short-term loans
c) Fixed assets
d) Provision for risks
the term of the last 3 months, the interest rate on the book is 0.9%/month. Bank
accounts 4232:
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 102.700.000
c) Account 4232: VND 102.700.000
d) Dr 4232: VND 100,000,000
16. On November 18, 201x at Vietnam Import-Export Commercial Joint Stock

Bank (HCMC branch). Receive a payment order from An Giang Branch of VND
50 million with the content that An Giang Agricultural Products Company pays
for goods to An Binh Company
a) Debt 519/ Credit 4211 (AB): 50 million VND
b) Debt 4211 (NSAG)/ Credit 519: 50 million VND
c) Debt 519/ Credit 4211 (NSAG): VND 50 million
d) Debt 4211 (AB) / Credit 4211 (NSAG): VND 50 million
17. On 16/10/x, customer presents 1 check guaranteed by the bank on 01/9/x,

requesting cash withdrawal, check amount is 200,000,000 VND, drawer: H.
Company This check had previously been deposited by Company H at VND
80,000,000. The balance withdrawn up to this point on Account 4211.Company H
is VND 40,000,000. NH will pay customers:
a) VND 40,000,000
b) 200,000,000 VND
c) 80,000,000 VND
d) Make a written refusal to pay because the check is over balance.
a) Provision for devaluation of securities
b) Provision for credit risk
c) Cost of provision for credit risk
d) Depreciation of fixed assets
19. On 07/7/x Mr. An submitted a savings book opened on 07/4/x requesting

payment. Contents of the book: amount of 100 million VND, 3-month term of
monthly interest payment, interest rate on the book is 0.7%/month. Bank
accounts 4232:
a) Dr 4232: VND 102,100,000
b) Account 4232: VND 102,100,000
c) Dr 4232: VND 100,000,000
d) Account 4232: VND 100,000,000
20. On June 13/x Ms. Dung submitted her savings book and identity card to
withdraw money. Contents of the book: opening date 13/3/x, amount 50,000,000
VND, term of 3 months, interest rate 0.8%/month at the end of the period, the
Bank records interest payment:
a) Dr 8010: VND 400,000
b) Dr 4913: VND 1,200,000
c) Dr 4913: VND 400,000

d) Dr. 8010: VND 1,200,000
21. The bank sold the property because Ms. Thin had an account at the bank
agreed to assign a security asset worth VND 600,000,000 according to the
previous valuation of the bank to pay for a bad debt worth VND 400,000,000 and
interest debt of VND 50,000. 000d. This property was revalued by both parties at
VND 650,000,000. The proceeds from the sale are VND 67,000,000. Accounting
bank account 3870:
a) Dr 3870: VND 650,000,000
b) Account 3870: VND 67,000,000
c) Dr. 3870: VND 67,000,000
d) Account 3870: VND 650,000,000
22. In the loan accounting operation, when collecting lost debts while being
monitored, the accountants record:
a) Debit income account tài
c) Credit group debit account 5
d) Credit the income account
the term of the last 3 months, the interest rate on the book is 0.9%/month.
Knowing that the bank plans to spend at the end of each month, the bank
records the interest payment on account 8010:
a) Dr 8010: VND 2,700,000
c) Account 8010: VND 180,000
d) Dr. 8010: VND 2,520,000

records:
a) Pay for a pre-signed check
b) Pay for the check brought to the bank sooner
d) The Bank will contact the payer on the check to verify
26. If the principal amount of bad debt is collected with the credit risk reserve
fund, it shall be recorded into the account:
a) Reduce the deducted cost
b) Extraordinary income increase
c) Increase the reserve fund
d) Increase Depreciation of fixed assets
27. Bank disbursed to company A under credit contract No. 98/x the amount of
VND 300,000,000 to deposit account, term of 6 months, interest rate 1%/month,
a) Dr 3941: VND 18,000,000
c) Account 7020: VND 3,000,000
d) Account 3941: VND 3,000,000
a) Account holder
b) Beneficiary in the purchase and sale transaction
c) Persons who must pay in the purchase and sale transaction
d) Account holder or authorized person
requesting payment. Contents of the book: amount of 100 million VND, 3-month
term to receive monthly interest, interest rate on the book is 0.8%/month. Bank
records interest payment on account 4913:
a) Account 4913: VND 800,000
b) Dr 4913: VND 2,400,000
c) Dr 4913: VND 800,000
d) Dr 4913: VND 180,000
a) Dr 4232: VND 50,070,000
b) Dr 4232: VND 50,350,000
c) Dr 4232: VND 50,000,000
d) Dr. 4232: VND 51,050,000

a) Account 7020: VND 2,000,000
b) Account 7020: VND 400,000
c) No accounting
b) Group accounting
c) Accounting at the branch
d) Accountant at the transaction office
a) Increase
b) No change
c) Decreasing
a) Account 9712
b) Account 7020
c) Account 3941
d) Account 9410
a) Short-term loans – Debts that need attention
b) Short-term loans – Provision for risks
d) Short-term loans – Subprime debt
1011, credit
a) Dr 4913: VND 3,000,000
b) Dr 4913: VND 2,700,000
c) Dr 4913: VND 2,781,000
d) Dr 4913: VND 3,090,000
a) Interest receivable from credit activities
b) Interest expense on deposit
c) Interest payable on deposits
a) Checks are not guaranteed
b) Checks are not continuously transferable

d) The amount on the check is greater than the balance on the account
b) Expenses that the bank has paid in kind during the period
c) Expenses that the bank has paid out in cash during the period
a) Bank is required to calculate and make specific provision at the end of each
month or quarter
b) Specific allowance is calculated for all loans at the bank
c) Specific provision is usually larger than general provision
d) Specific fallback is used before general DP
41. The bank sold the foreclosure assets of the customer and collected VND
800,000,000. This property was previously valued at VND 600,000,000. The total
debt of principal, interest and related expenses is VND 500,000,000. The
difference in NH records:
a) Account 4211. Customer: VND 100,000,000
b) Account 7090: VND 300,000,000
c) Account 4211. Customer: 300,000,000 VND
d) Account 7090: VND 100,000,000
a) Issuing letters of credit to customers

43. On October 16, Mrs. Mai submitted a savings book opened on July 16, with
the amount of VND 50,000,000, term of 3 months, interest rate 1%/month at the
end of the period, and requested cash withdrawal. Knowing that the bank
records the estimated revenue and expenditure at the end of each month, the
bank records the debit to Account 8010 the amount:
a) 3,000,000 VND
b) No accounting
c) 1,000,000 VND
d) 500,000 VND
44. The Bank sold the customer's debt-receiving assets and collected VND
800,000,000. This property when assigning debt is valued at 600,000,000 VND.
The total principal and interest debt upon debt assignment is determined to be
VND 500,000,000. The difference in NH records:
a) Dr. 3870: VND 300,000,000
b) Account 7900: VND 200,000,000
c) Account 7090: VND 100,000,000
d) Account 7900: VND 300,000,000
a) Payment slip
b) Money receipt
c) Payment slip
d) Telephone service bill

46. The type of report in the entire financial statement that reflects the overall
position of the bank's assets and the source of that asset formation at a given time
is:
a) Balance sheet of accounting accounts
b) Cash flow statement
c) Balance sheet
d) Report on business results
credit risk for group 3 debt on a monthly basis at the following rate:
a) 20%
b) 50%
c) 5%
d) 100%
b) Dr. 2112 / Credit to account 2111: VND 19.950,000
a) 1 billion VND
b) 1.8 billion VND
c) Not yet accounted for, waiting for the sale of assets to make accounting
d) 2 billion VND
principal is 100 million), interest is calculated on the balance. Amount collected
by NH:
a) 104,000,000 VND
b) 101,000,000 VND
c) 102,000,000 VND
d) 103,000,000 VND
ĐỀ 5
1. The bank sold the property because Ms. Thin has an account at the bank that
agreed to assign a security debt of VND 600,000,000 according to the previous
valuation of the bank to pay for the bad debt of VND 400,000,000 and interest of
50,000. 000d. This property was revalued by both parties at VND 650,000,000.
The proceeds from the sale are VND 67,000,000. Accounting bank account 3870:
a) Account 3870: VND 650,000,000
b) Dr. 3870: VND 67,000,000
c) Dr. 3870: VND 650,000,000
d) Account 3870: VND 67,000,000

a) Bank must return UNT if payer's account is not able to pay
b) The Bank must pay the beneficiary if the UNT is valid
c) Beneficiaries can only make UNT after the goods have been sold and agreed
d) The beneficiary is entitled to make a UNT after the sale
a) Request the customer to pay more money to the account
c) The Bank will contact the payer on the check to verify
c) Dr. 2112 / Credit to Account 2111: VND 10,000,000
d) Dr. 2111 / Credit to account 2112: VND 19.950,000

d) Revenue awaiting allocation
c) Short-term loans – Provision for risks
7. The systematic calculation and allocation of the historical cost of fixed assets to
the bank's expenses is called:
b) Depreciation of fixed assets
c) Accumulated depreciation of fixed assets
d) Accumulated depreciation of fixed assets
8. For loan accounting, when the principal is converted to overdue debt, the
Bank will track the interest debt into the account:
a) Account 9712
b) Account 9711
c) Account 941
d) Account 994
9. On October 16, Mr. Ngoc submitted a savings account opened on August 14,
the period was 0.8%/month, and requested to receive cash. Knowing that the
customer profit is:
a) 504,000 VND
b) 189,000 VND
c) 496,000 VND
d) 186,000 VND
a) 2,000,000 VND
b) 3,000,000 VND
c) 1,000,000 VND
d) 4,000,000 VND
b) Deposits at the State Bank
c) Provision for loans to customers
d) Interest and fees receivable
12. Based on the decision of the credit committee, the bank uses the provision to
offset the remaining debt of Hai Phong company. The company's total bad debt
at the bank is VND 200 million, interest debt is VND 20 million. Bank accounts:
a) Cr 219: 200 million VND
b) Account 219: 220 million VND

c) Account 219: 200 million VND
d) Cr 219: 220 million VND
13. The bank sold the foreclosure property of the customer and collected VND
b) Account 7090: VND 300,000,000
d) Account 7090: VND 100,000,000
14. If the principal amount of bad debt has been settled with the credit risk
reserve fund, the following accounts shall be recorded to the account:
a) Unusual increase in income
c) Increase Depreciation of fixed assets
d) Reduce the deducted cost
a) Interest payable on deposits
payment. Contents of the book: amount of 100 million VND, 3-month term to
receive monthly interest, interest rate on the book is 0.8%/month. Bank records
interest payment on account 4913:
a) Dr 4913: VND 2,400,000
b) Dr 4913: VND 800,000
c) Dr 4913: VND 180,000
d) Account 4913: VND 800,000
the principal is 15 days overdue, the accountant will check which account is
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
18. On October 16/x, the bank collected loans from the deposit account of ABC
million, term of 3 months, disbursement date 16/8/x, maturity date 16/11/x,
interest rate 1.5%/month, principal and interest paid on the 16th monthly (each
repayment of principal 100 million), interest is calculated on the balance.
a) 4,500,000 VND
b) 103,000,000 VND
c) 104,500.00 VND
d) 3,000,000 VND
19. On October 16, Mr. Danh submitted a savings account opened on August 14,
the period was 0.8%/month and requested to receive cash. Knowing that the
bank announced the interest rate for demand deposits of 0.3%/month, the time
for calculating interest before maturity is full month for full-term deposits, the
a) VND 224,000
b) 531,000 VND
c) 216,000 VND
d) 534,000 VND

payment. Book contents: amount of VND 50,000,000, term of last 3 months,
The bank accounts for the refund of expenses:
21. Which account has the most different balance between the following
accounts:
a) Interest income account - 7020
b) Revenue account pending allocation - 4880
c) Interest receivable account - 3941
d) Income and expenditure account - 5192
million, term of 3 months, interest rate 1%/month at the end of the period,
requesting cash withdrawal. KNOW that the bank records the revenue and
expenditure on the last day of the month, at 16/10/x the bank records the debit to
Account 4913 the amount:
a) 2,566,667 VND
b) 3,033,333 VND
c) 3,000,000 VND
d) 3,066,667 VND
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
with prepayment of interest, term of 3 months, interest rate of 0.65%/month, par
value of promissory note is VND 1,000,000/KP. , the deposit amount is 6,000
last day of each month, tell us that the bank accounts for account 8030:
a) Dr. 8030: VND 520,000
c) Account 8030: VND 650,000
a) 20%
b) 50%
c) 5%
d) 100%
a) 5%
b) 20%
c) 50%
d) 100%
a) Dr. 2111: VND 40,000,000
b) Account 2111: VND 40,000,000
c) Account 2111: VND 35,050,000
d) Dr. 2111's debt: VND 35,050,000
a) Have account 7020: VND 400,000
b) Account 7020: VND 66,667
c) No accounting
d) Account 7020: VND 2,000,000
profit:
c) Export account 9410: VND 4,950,000
b) Handling bad debts
c) Sign a credit contract with the customer
b) Before the date the drawer issues the check
c) The date on which the drawer writes on the check as the basis for calculating
the presentation period
a) Cost of provision for credit risk
c) Provision for credit risk
d) Provision for devaluation of securities

33. On 20/02/J Thai Tuan Company repays loan from deposit, interest rate is
1%/month. Knowing the date of 1st disbursement 20/8/J-1: 150,000,000 VND,
2nd disbursement 20/9/J-1: 350,000,000 VND. NH has already collected all loan
interest. The bank accounts for the proceeds:
a) Dr 4211: VND 500,000,000
b) Dr 4211: VND 530,000,000
c) Dr 4211: VND 526,500,000
d) Dr 4211: VND 519,000,000
a) Persons who must pay in the purchase and sale transaction
b) Account holder
c) Account holder or authorized person
d) Beneficiary in the purchase and sale transaction

a) Debt 4211 (NSAG)/ Credit 519: 50 million VND
b) Debt 4211 (AB) / Credit 4211 (NSAG): VND 50 million
c) Debt 519/ Credit 4211 (AB): 50 million VND
d) Debt 519/ Credit 4211 (NSAG): VND 50 million
c) Dr 4211. Xuan A: 150 million VND
a) No change
b) Decreasing
c) Increase
a) Account 4232: VND 102.700.000
b) Dr 4232: VND 100,000,000
c) Dr 4232: VND 102.700.000
d) Account 4232: VND 100,000,000
a) Account 9712
b) Account 7020
c) Account 3941
d) Account 9410
200x, the bank announced the interest rate of 3-month term savings accounts at
0.9%/month at the end of the period. Bank records interest payment on October
16/x: credit account 1011, credit
a) Dr 4913: VND 3,090,000
b) Dr 4913: VND 2,781,000
c) Dr 4913: VND 2,700,000
d) Dr 4913: VND 3,000,000
41. A consumer loan with a term of 1 year, amount of VND 120,000,000, the
1%/month. NH makes monthly revenue forecast. The bank accounts for the first
month's principal debt collection:
a) Dr 1011: VND 10,000,000
b) Dr 4211: VND 9,461,855
c) Account 1011: VND 10,000,000
d) Dr 4211: 9,556,473 VND

Nghia amount:
a) No accounting
b) 100 million VND
c) 300 million VND
d) 200 million VND

44. Bank disbursed to Company A under credit contract No. 98/x amount of
VND 300,000,000 to deposit account, term of 6 months, interest rate 1%/month,
a) Account 7020: VND 3,000,000
b) Account 3941: VND 3,000,000
c) Dr. 3941: VND 18,000,000
45. Morning Sun Company received a bank loan of 600 million VND to pay for
the purchase of raw materials for the company's partner, Rainfall Company,
who has an account at the same bank. Can you tell me, when the above-
mentioned economic transactions are recorded, how will the fluctuations of the
balance sheet be?
VND 260 million. Mr. A requests to deduct his current deposit account for
payment. You said, when completing the above transaction, the bank's capital
will:
a) No accounting
b) No change
c) Increase
d) Decreasing
an amount of VND 100 million, term of 3 months, interest rate 1%/month at the
payments:
c) Dr 1011 / Credit to account 8010: VND 3,000,000
savings book on:
regardless of whether at the time of such calculation and accounting, interest has
not yet been collected or not is the method:
d) Profit forecast
month or quarter
ĐỀ 6
1. Which of the following operations belongs to securities investment operations:
a) Issue of shares
c) Credit operations
2. For loan accounting, when the principal is converted to overdue debt, the
Bank will track the interest debt into the account:
a) Account 9711
b) Account 994
c) Account 941
d) Account 9712
a) 1,000,000 VND
b) 4,000,000 VND
c) 3,000,000 VND
d) 2,000,000 VND
4. On December 9, Mr. Long submitted a savings book opened on June 9,

requesting finalization. Contents of the book: the amount of 100 million VND, 3
months of receiving interest at the beginning of the period, interest rate on the
book is 0.8%/month. On 9/12/x, the bank records interest payment on account
3880:
a) No accounting to account 3880
b) Account 3880: VND 800,000
c) Dr 3880: VND 800,000
d) Dr. 3880: VND 2,400,000
real estate worth 700,000,000 VND according to the previous valuation of the
bank to pay for bad debt worth 400,000,000 VND and interest 50,000. 000d. This
a) Dr 3870: VND 700,000,000
b) Account 3870: VND 700,000,000
c) Dr 3870: VND 750,000,000
d) Account 3870: VND 750,000,000
b) Provision for customer loans
c) Deposits at the State Bank

Nghia amount:
a) 100 million VND
b) 300 million VND
c) No accounting
d) 200 million VND
a) Basic construction cost
b) Cost of waiting for allocation
a) 1.8 billion VND
b) 2 billion VND
c) 1 billion VND
d) Not yet accounted for, waiting for the sale of assets to make accounting
c) Dr. 3941, Credit to account 7020: VND 1,100,000
d) Dr. 3941, Credit to account 7020: 1,105,381 VND
11. When the customer pays cash to the deposit at the bank, then:
12. On 16/10/x, customer presents 1 check guaranteed by the bank on 01/9/x to

withdraw cash, check amount is 200,000,000 VND, drawer: Company H. Indicate
This check had previously been deposited by Company H at VND 80,000,000.
The balance withdrawn up to this point on Account 4211.Company H is VND
40,000,000. NH will pay for customers:
a) 80,000,000 VND
b) 200,000,000 VND
d) 40,000,000 VND
a) No change
b) Increase
c) Decreasing
14. Mr. Tuan paid 40,000,000 VND to pay the contract's loan due. Principal debt
b) Dr. 2112 / Credit to Account 2111: VND 19.950,000
15. On October 16/x, Ms. Mai submitted a savings book opened on July 16/x,
amount of VND 50,000,000, term of 3 months, interest rate 1%/month at the end
of the period, requesting cash withdrawal. Knowing that the bank records the
estimated revenue and expenditure at the end of each month, the bank records
the debit to Account 8010 the amount:
a) 500,000 VND
b) 3,000,000 VND
c) 1,000,000 VND
d) No accounting
b) Account 7020: VND 2,000,000

c) No accounting
a) Account 7020
b) Account 3941
c) Account 9712
d) Account 9410
a) Customers deduct from the current deposit account to open a term savings
book
b) Withdrawal of deposits at the State Bank of Vietnam to enter the cash fund
d) An inventory of the cash fund is found to be lacking

c) Debt 4211 (NSAG)/ Credit 519: 50 million VND

a) 4 digits
b) 3 digits
c) 2 digits
d) 5 digits
22. Ms. Hoa proposed to deduct from her deposit account to buy 1,000
promissory notes, with par value of VND 1,000,000/coupon and issue price of
VND 1,020,000/provision. Accounting bank account 4310:
a) Account 4310: VND 1,000,000,000
b) Dr. 4310: VND 1,000,000,000
c) Dr. 4310: VND 1,020,000,000
d) Account 4310: VND 1,020,000,000
b) Provision for risks
c) Fixed assets
d) Short-term loans
accounts:
a) Interest receivable account - 3941 -
c) Loan interest income account - 7020
par value of promissory note is VND 1,000,000/KP. , the deposit amount is 6,000
last day of each month, tell us the bank accounts for account 8030:
a) Dr. 8030: VND 650,000
c) Dr 8030: VND 520,000
accounts 1011:
a) Account 1011: VND 104.800.000
b) Account 1011: 104,857,600 VND
c) Dr 1011: VND 104.800.000
d) Dr 1011: 104,857,600 VND
27. If the principal amount of bad debt is collected with the credit risk reserve
fund, it shall be recorded in the account:
a) Increase the reserve fund
c) Reduce the deducted cost

b) Payment service income
c) Revenue awaiting allocation
a) 4,857,600 VND
b) 4,800,000 VND
c) 4,906,600 VND
d) 2,400,000 VND

32. The systematic calculation and allocation of the historical cost of fixed assets
to the bank's expenses is called:
a) Accumulated depreciation of fixed assets
33. On October 16, Mr. Ngoc submitted a savings book opened on August 14, an
announced the interest rate of the deposit for early withdrawal is 0.3%/month,
the time for calculating interest before maturity is full month for the full-term
deposit, the number of days without full month is calculated according to the
actual number of days arising . The total amount of real customer profit is:
a) 186,000 VND
b) 189,000 VND
c) 496,000 VND
d) 504,000 VND
34. For loan accounting, when the Bank has used the provision to offset the
a) Account 9712
b) Account 9711
c) Account 994
d) Account 941
1%/month. NH makes monthly revenue forecast. The bank accounts for the first
month's principal debt collection:
a) Account 1011: VND 10,000,000
b) Dr 4211: 9,556,473 VND
c) Debit of account 4211: VND 9,461,855
d) Dr 1011: VND 10,000,000
36. For loan accounting, after using provision for credit risks to offset bad debts
that cannot be recovered, the Bank will record this principal debt into the
account:
a) Account 9711
b) Debt group 5
c) Account 941
d) Account 9712
b) Commitment to sell foreign currency to customers
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
paid monthly, interest calculated on balance with interest rate of 1%/month . The
company mortgaged real estate worth 1 billion VND. Off-balance sheet accounts:
a) Enter account 9940: VND 1 billion
c) Enter account 9940: 600 million VND
b) The drawer draws the check
c) The date on which the drawer writes on the check as the basis for calculating
the presentation period
41. On 3/12/x Ms. Loan submitted her savings book opened on 3/9/x requesting
payment. Book contents: amount of VND 50,000,000, interest rate 0.8%/month,
term of 3 months, receive monthly interest. Knowing that the bank plans to
spend at the end of each month, the bank accounts for account 8010:
a) Dr 8010: VND 1,200,000
c) Dr. 8010: VND 80,000
d) Dr. 8010: VND 400,000
savings book on:
a) On-balance sheet account

b) Off-balance sheet account
0.9%/month at the end of the period. Bank records interest payment on October
16/x: credit account 1011, credit
a) Dr 4913: VND 2,781,000
b) Dr 4913: VND 2,700,000
c) Dr 4913: VND 3,000,000
d) Dr 4913: VND 3,090,000
44. On October 16, Mr. Danh submitted a savings deposit book opened on
August 14, an amount of VND 30,000,000, within 3 months, the interest at the
beginning of the period was 0.8%/month and requested to receive cash. Knowing
that the bank announced the interest rate for demand deposits of 0.3%/month,
the time for calculating interest before maturity is full month for full-term
deposits, the number of days without full month is calculated according to the
actual number of days arising. The total amount of interest collected by the bank
is:
a) VND 224,000
b) 216,000 VND
c) 531,000 VND
d) 534,000 VND
a) 100%
b) 20%
c) 50%
d) 5%
profit:
records:
a) Dr 4211. Xuan A: 150 million VND
48. According to current regulations, the bank must make a general provision for
credit risks for group 3 debt on a monthly basis at the rate:
a) 0.25%
b) 0.50%
c) 5%
d) 20%
a) Income-generating expenses in the period
b) Expenses that the Bank has paid out in cash and in kind during the period
d) Expenses that the bank has paid out in cash during the period
50. The bank sells the property because Ms. Thin has an account at the bank that
agrees to assign a security debt of VND 600,000,000 according to the previous
50,000 000d. This property was revalued by the two parties at VND 650,000,000.
a) Dr 3870: VND 67,000,000
b) Dr. 3870: VND 650,000,000
c) Account 3870: VND 67,000,000
d) Account 3870: VND 650,000,000
ĐỀ 7
a) Have account 2111: VND 35,050,000
b) Dr. 2111: VND 35,050,000

d) Account 2111: VND 40,000,000
3. Customer A goes to the bank to buy promissory notes with the amount of VND
260 million. Mr. A requests to deduct his current deposit account for payment.
You said, when completing the above transaction, the bank's capital will:
a) Decreasing
b) No accounting
c) Increase
d) No change
4. On December 9, Mr. Long submitted a savings book opened on June 9,

requesting finalization. Contents of the book: the amount of 100 million VND, 3
months of receiving interest at the beginning of the period, interest rate on the
book is 0.8%/month. On 9/12/x, the bank records interest payment on account
3880:
a) Dr 3880: VND 2,400,000
c) Account 3880: VND 800,000
d) Dr. 3880: VND 800,000
5. For loan accounting, when the bank has used the provision to offset overdue
principal, the bank will track the interest debt into the account:
a) Account 9712
b) Account 9711
c) Account 941
d) Account 994
6. On 07/7/x Mr. An submitted a savings book opened on 07/4/x requesting

payment. Contents of the book: amount of 100 million VND, 3-month term of
monthly interest payment, interest rate on the book is 0.7%/month. Bank
accounts 4232:
a) Account 4232: VND 102,100,000
b) Dr 4232: VND 100,000,000
c) Account 4232: VND 100,000,000
d) Dr. 4232: VND 102,100,000
07 monthly (each repayment of principal is 100 million), interest is calculated on
the balance. However, on December 7, the company did not come to pay the debt
and the company's deposit account was also out of balance. Knowing that the
Bank plans to pay interest once a month at the end of the 7th of every month, the
Bank records the interest on December 7th/x:
b) Account 7020: VND 2,000,000
c) No accounting
9. Ms. Ha submits a savings book opened on July 16/x, amount of VND 100
requesting cash withdrawal. KNOW that the bank accounts for revenue and
a) 2,566,667 VND
b) 3,000,000 VND
c) 3,066,667 VND
d) 3,033,333 VND
b) Provision for off-balance sheet commitments
c) Customer deposits
d) Embezzlement, lack of property pending settlement
a) Account 4211. Customer: 300,000,000 VND
b) Account 7090: VND 300,000,000
c) Account 4211. Customer: VND 100,000,000
d) Account 7090: VND 100,000,000

requesting the payment. Contents of the book: the amount of 100 million VND,
a) Account 4232: VND 100,000,000
b) Account 4232: VND 102.700.000
c) Dr 4232: VND 102.700.000
d) Dr 4232: VND 100,000,000
a) 103,000,000 VND
b) 102,000,000 VND
c) 101,000,000 VND
d) 104,000,000 VND
credit risks for group 3 debt on a monthly basis at the following rate:
a) 5%
b) 0.25%
c) 20%
d) 0.50%
par value of promissory note is VND 1,000,000/KP , the deposit amount is 6,000
last day of each month, tell us the bank accounts for account 8030:
c) Dr 8030: VND 520,000
d) Dr. 8030: VND 650,000
a) Securities issuance
b) Promissory note issue
d) Securities investment and trading operations
50,000 000d. This property was revalued by the two parties at VND 650,000,000.
a) Account 3870: VND 67,000,000
b) Dr. 3870: VND 650,000,000
c) Dr. 3870: VND 67,000,000
d) Account 3870: VND 650,000,000

Nghia amount:
a) 100 million VND

b) 300 million VND
c) 200 million VND
d) No accounting
c) Short-term loans
d) Fixed assets
the amount of VND 100 million, term of 3 months, interest rate 1%/month at the
payments:
a) Dr 1011/ Credit account 4913: VND 3,000,000

a) Account 7020
b) Account 9712
c) Account 9410
d) Account 3941
23. In loan accounting, if using the actual collection - actual expenditure method,
the Bank will daily record interest on the outstanding principal:
b) Customers deduct from current deposit account to open a term savings book
c) The cash fund inventory is found to be lacking
d) Issuance of shares for cash collection
25. On 12/12/x Mr. Binh submitted the savings book opened on 12/06/x
term of the last 3 months of the period, the interest rate on the book 0.9%/month.
Bank accounts 4232:
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 102.700.000
c) Dr 4232: VND 100,000,000

d) Account 4232: VND 102.700.000

d) Debt 519/ Credit 4211 (AB): 50 million VND
27. Ms. Hoa proposed to deduct from her deposit account to buy 1,000
promissory notes, with par value of VND 1,000,000/coupon, issue price of VND
1,020,000/provision. Accounting bank account 4310:
a) Account 4310: VND 1,020,000,000
b) Account 4310: VND 1,000,000,000
c) Dr. 4310: VND 1,020,000,000
d) Dr. 4310: VND 1,000,000,000
a) 2,400,000 VND
b) 4,906,600 VND
c) 4,800,000 VND
d) 4,857,600 VND
accounts:
a) Income and expenditure account - 5192
d) Interest income account - 7020
30. According to current regulations, the bank must periodically make a specific
a) 50%
b) 100%
c) 5%
d) 20%
31. On October 16, Mr. Ngoc submitted a savings deposit book opened on August
14, an amount of VND 30,000,000, within 3 months, the interest at the beginning
of the period was 0.8%/month, and requested to receive cash. Knowing that the
customer profit is:
a) 186,000 VND
b) 189,000 VND
c) 504,000 VND
d) 496,000 VND
accounting of profits will be made in the income account periodically in the
future, regardless of whether at the time of such calculation and accounting,
interest has not yet been collected or not is the method:
a) Profit forecast
b) Profit distribution
d) Interest receivable from credit activities
a) Dr 4232: VND 50,000,000
b) Dr 4232: VND 50,350,000
c) Dr 4232: VND 51,050,000
d) Dr 4232: VND 50,070,000

a) 2 billion VND
b) Not yet accounted for, wait until the property is sold to make accounting
c) 1 billion VND
d) 1.8 billion VND
37. On October 16/x, Ms. Suu submitted a savings book opened on April 16/x, the
amount of 100 million VND, term of the first 3 months, the interest rate on the
book 1%/month, and requested to withdraw cash. Knowing the bank's revenue
and expenditure at the end of the 16th of every month, the bank records the
interest on October 16/x:
c) No accounting
d) Dr. 8010, Credit to account 4913
last 3 months, the interest rate on the book is 0.8%/month. Bank records interest
payment to customers on 12/12/x:
a) 4,800,000 VND
b) 4,857,600 VND
c) 2,457,600 VND
d) 2,400,000 VND
39. On October 16, Mr. Danh submitted a savings deposit book opened on
August 14, an amount of VND 30,000,000, within 3 months, the interest at the
beginning of the period was 0.8%/month, and requested to receive cash.
Knowing that the bank announced the interest rate for demand deposits of
full-term deposits, the number of days without full month is calculated according
to the actual number of days arising. The total amount of interest collected by the
bank is:
a) 531,000 VND
b) 216,000 VND
c) 534,000 VND
d) 224,000 VND
40. The systematic calculation and allocation of the historical cost of fixed assets
to the bank's expenses is called:
b) Accumulated depreciation of fixed assets
c) Depreciation of fixed assets
b) The date the drawer writes on the check as the basis for calculating the
presentation period
d) The drawer draws the check
42. On 06/12/x Mr. Hai submitted the savings book opened on 06/09/x requesting
payment. Contents of the book: amount of 100 million VND, 3-month period to
receive interest at the beginning of the period, interest rate on the book is
0.9%/month. Knowing that the bank allocates interest at the end of each month,
the bank accounts for account 3880:
a) Dr 3880: VND 900,000
b) Dr 3880: VND 30,000
c) Dr. 3880: VND 180,000
a) 100%
b) 50%
c) 20%
d) 5%
a) Specific provision is usually larger than general provision
month or quarter
c) Specific allowance is calculated for all loans at the bank

a) Money receipt
b) Telephone service bill
c) Payment slip
d) Payment slip
48. When the loan repayment is due and the customer is not able to pay, if the
customer has collateral for the loan, the bank will account in the following
direction:
300,000,000 to deposit account, term of 6 months, interest rate 1%/month,
a) Account 7020: VND 3,000,000
b) Dr. 3941: VND 18,000,000
c) Cr 7020: VND 3,000,000

d) Account 3941: VND 3,000,000
c) Commitment to sell foreign currency to customers
1. The Bank sells assets agreed by Ms. Chon with account at NH agreeing to assign
collateral debts worth VND 600,000,000 according to the previous bank's price to pay
for bad debts worth VND 400,000,000, interest debts of VND 50,000,000. This asset
is revalued by both parties 650,000,000 VND. The selling amount is 670,000,000
VND. NH accounted account 3870:
a) Having business value 3870: VND 650,000,000
d) Having business representative 3870: VND 670,000,000
2. In payment of collection mandate:
a) The NH must return the UNT if the payer's account cannot afford to pay
b) The NH must pay the beneficiary if the UNT is valid
c) The beneficiary may make UNT only after the sale has been sold and there is an
agreement with the NH and the payer
d) Beneficiaries are entitled to make UNT after sales
3. A company issues multiple cheques at different times. When there are many
cheques of that customer brought to nh on the same day, but the balance in customer's
account is not enough to pay off the cheque. So what is the order of priority payment
for those cheques?
a) Requesting customers to deposit more money into the business
b) Payment for cheques brought to nh earlier
c) THE BANK will contact the payer on the check to verify
d) Payment for pre-signed cheques
55,000,000, term 9 months, interest rate 1% / month. NH has expected to collect all
qualified loan interest. NH does not agree to extend debts and collect interest debts
first, collect principal later. Nh account for overdue debt transfer:
b) Debt 2112 / Credit 2111: VND 19,950,000
c) Debt 2112 / Credit 2111: VND 10,000,000
d) Debt 2111 / Credit 2112: VND 19,950,000
a) Interest and fees remable
d) Revenue pending allocation
a) Short-term loans – Debts to pay attention to
b) Short-term loans – Below-standard debts
c) Short-term loans – Hedging
d) Short-term loans – Qualified debts

7. The calculation and system of total cost of fixed assets into the expenses of the
Bank is called:
c) Accumulated depreciation amount of fixed assets
d) Accumulated wear and tear value of fixed assets
8. For lending accounting, when the principal is transferred to overdue debt, the Bank
shall monitor the interest debt into the account:
a) Account 9712
b) Account 9711
c) Account 941
d) Account 994
9. On October 16, Mr. Ngoc submitted the savings book opened on August 14, the
amount of VND 30,000,000, the first 3 months of interest period of 0.8% / month of
request for cash. Knowing that the Bank announces a cash advance deposit interest
rate of 0.3%/ month, the period of calculating interest before maturity is calculated in
full month for the full-month deposit, the number of days not enough months is
calculated according to the actual number of days in which it arises. The total amount
of interest enjoyed by real customers is:
a) VND 504,000
b) VND 189,000
c) VND 496,000
d) VND 186,000
10. On 10/12/x NH collects loans from deposit account of Hoa Nguyen Company
under contract No. 129/x. Contract contents: Loan amount 400tr, term 4 months,
disbursement date 10/9/x, maturity date 10/01/x+1, interest rate 1%/month, principal
and interest paid on the 10th of every month (each repayment of principal 100tr),
interest calculated according to balance. Amount of interest collected by NH:
a) VND 2,000,000
b) VND 3,000,000
c) VND 1,000,000
d) VND 4,000,000
b) Deposits at the State Bank of Vietnam
c) Prevention of risks for lending to customers
d) Interest and fees received
12. Based on the decision of the credit council, nh uses provisions to offset the
remaining debts of Hai Phong company. The total bad debt of the company in nh is
200trđ, interest debt 20trđ. NH accounting:
a) Business debt 219: 200trđ
b) Having business no. 219: 220đđ
c) Having business no. 219: 200đđ
d) Debt of business debt 219: 220đđ
13. The bank that trades assets in debt of customers collects VND 800,000,000. This
asset was previously valued at VND 600,000,000. Total principal, interest and related
expenses are VND 500,000,000. The NH difference says:
a) Having business no. 4211. Kh: 100,000,000 VND
c) Having business 4211.KH: VND 300,000,000

14. Collecting the principal of the bad debt already handled by the RRTD reserve
fund, it will be accounted into the account:
a) Abnormal income growth
c) Increase the depreciation of fixed assets
d) Reduce deducted costs
a) Interest payable on the deposit
c) Interest remable from credit activities
d) Expenses for payment of deposit interest
the settlement. Book contents: amount of 100đ, term of 3 months receiving monthly
interest, interest rate on the book 0.8%/month. NH account pays interest on account
4913:
b) Business debt 4913: VND 800,000
c) Business debt 4913: VND 180,000
d) Business office 4913: VND 800,000
17. When customers come to pay cash to pay interest on interest debts where the
principal is overdue 15 days, which account will the accountant check which account
is monitoring the borrower's loan interest?
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
18. On 16/10/x, NH collects loans from deposit account of ABC Company under
contract No. 123/x. Contract contents: Loan amount 300tr, term 3 months,
disbursement date 16/8/x, maturity date 16/11/x, interest rate 1.5%/month, principal
and interest paid on the 16th of every month (each repayment of principal 100tr),
interest calculated according to balance. Amount collected by NH:
a) VND 4,500,000
b) VND 103,000,000
c) VND 104,500,000
d) VND 3,000,000
19. On October 16, Mr. Danh submitted the savings book opened on August 14, the
amount of VND 30,000,000, the first 3 months of interest period of 0.8% / month of
request for cash. Knowing that the Bank announces a non-term deposit interest rate of
0.3% per month, the period of calculating interest before maturity is calculated in full
month for the full-month deposit, the number of insufficient days is calculated
according to the actual number of days in which it arises. The total amount of interest
collected by the NH is:
a) VND 224,000
b) VND 531,000
c) VND 216,000
d) VND 534,000
20. On 07/12/x Mr. Vu submitted the savings book opened on 05/11/x requesting the
settlement. Book contents: amount of VND 50,000,000, term of the last 3 months of
the period, interest rate on the book 0.9%/month. Knowing that the interest rate for
pre-term withdrawal deposits is 0.3% / month, the Bank plans to spend at the end of
each month. NH completes the expenditure refund:
a) Business debt 8010 / Credit 4913: VND 320,000
b) Business debt 4913 / Credit 8010: VND 290,000
c) Debt 8010 / Credit 4913: VND 230,000

d) Business debt 4913 / Credit 8010: VND 160,000
21. Accounts with the most different balances among the following accounts:
a) Loan interest income - 7020
b) Revenue pending allocation - 4880
c) Remable interest - 3941
d) Collection and expenditure - 5192
22. Ms. Ha submits the savings book opened on July 16, the amount of 100 vnd, the
duration of 3 months, the interest rate of 1% / month at the end of the cash withdrawal
request period. Nh accounted for the estimate of expenditures on the last day of the
month, at 16/10/x NH accounted account debt 4913 amount:
a) VND 2,566,667
b) VND 3,033,333
c) VND 3,000,000
d) VND 3,066,667
23. When customers come to pay cash to pay loan interest on interest debts where the
principal is qualified debts, which account will the accountant check which account is
monitoring the customer's loan interest?
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
24. On 05/10/x, Ms. Linh extracted the deposit account to buy 100 periods of prepaid
coupons, 3-month term, interest rate of 0.65%/month, the par value of the coupon
period is VND 1,000,000/KP, the amount of CK is VND 6,000/KP. Knowing that nh
accounted for the expenditure estimate on the last day of each month, let the NH
account account 8030:
a) Business debt 8030: VND 520,000
c) Debt 8030: VND 650,000
d) No accounting of account 8030
25. According to current regulations, the Bank must set up a specific provision for
credit risk for group 4 debt in the following period:
a) 20%
b) 50%
c) 5%
d) 100%
26. According to current regulations, nh must set up a specific provision for credit risk
for group 3 debt in the following period:
a) 5%
b) 20%
c) 50%
d) 100%
55,000,000, term 9 months, interest rate 1% / month. NH has expected to collect all
qualified loan interest. NH does not agree to extend debts and collect interest debts
first, collect principal later. Nh accounted the principal collected:
c) Having business office 2111: VND 35,050,000
d) 2111 debt: VND 35,050,000

28. Hiep Phat Company borrows bank loans under contract No. 234/x. Contract
contents: Loan amount 300tr, term 3 months, disbursement date 07/10/x, maturity date
07/01/x+1, interest rate 1%/month, principal and interest paid on 07th of every month
(each repayment of principal 100tr), interest calculated according to balance.
However, on 07/12/x the company did not come to repay the debt and the company's
deposit account also run out of balance. Knowing that NH plans to pay interest once a
month at the end of the 7th of every month, the Bank will account for interest on
07/12/x:
a) Business value 7020: VND 400,000
b) Having business office 7020: VND 66,667
c) No accounting
29. Mr. Tuan pays VND 40,000,000 in loan payment of the contract due. Principal
debt 55,000,000, term 9 months, interest rate 1% / month. NH has expected to collect
all qualified loan interest. NH does not agree to extend debts and collect interest debts
first, collect principal later. NH recorded interest:
b) Debt 7020 / Credit 3941: VND 4,950,000
c) Export of business 9410: VND 4,950,000
d) Business debt 1011 / Credit 3941: VND 4,950,000
30. Any event that is not subject to bank accounting:
a) Release of letters of credit to customers
b) Handling of bad debts
c) Signing credit contracts with customers
31. Cheque signing date is the date:

a) The signer of the cheque
b) Before the date the signer sets up the check
c) The date on which the signer is issued on the cheque as a basis for calculating the
time limit for presentation
d) After the signer sets up the check
a) Expenses for credit risk prevention
c) Credit risk prevention
d) Securities discount prevention
33. On 20/02/J Thai Tuan Company repays loans from deposits, interest rate of 1% /
month. Know the 1st disbursement date 20/8/J-1: VND 150,000,000, second
disbursement 20/9/J-1: VND 350,000,000. NH has expected to collect all loan
interest. The Bank accounts for the amount collected:
d) Business debt 4211: VND 519,000,000
34. Signer of a cheque is:
a) The payer in the sale transaction
b) Account owner
c) Account owner or authorized person
d) Beneficiaries in trading transactions

35. November 18th, 201x at Vietnam Export-Import Commercial Joint Stock Bank
(CN). HO CHI MINH CITY). Received a payment order from An Giang Branch 50trđ
with the content of An Giang Agricultural Products Company paying for purchases to
An Binh Company
a) Debt 4211 (NSAG)/ Yes 519: 50 vnd
b) Debt 4211 (AB)/ Yes 4211 (NSAG): VND 50 million
c) Debt 519/ Yes 4211 (AB): 50 vnd
d) Debt 519/ Yes 4211 (NSAG): VND 50tr
million VND, with bank guarantee stamp. Previously, the bank had collected a deposit
of 100 million VND from Xuan A company, now the balance of account 4211 of
Xuan A company is 150 million VND, the bank records:
a) No change
b) Decreasing
c) Increase
38. On 12/12/x Mr. Binh submitted his savings book opened on 12/06/x requesting
payment. Contents of the book: the amount of 100 million VND, the term of the last 3
months, the interest rate on the book is 0.9%/month. Bank accounts 4232:
a) Account 4232: VND 102.700.000
b) Dr 4232: VND 100,000,000
c) Dr 4232: VND 102.700.000
d) Account 4232: VND 100,000,000

39. When the customer comes to pay cash to pay interest on the interest debt that the
principal has been risked, the accountant will check which account is monitoring the
customer's interest?
a) Account 9712
b) Account 7020
c) Account 3941
d) Account 9410
amount of VND 100,000,000, the term of the last 3 months, the interest rate on the
book is 1%/month, and requested to withdraw cash. It is said that on July 25, 200x NH
announced the interest rate of 3-month term savings accounts at 0.9%/month. Bank
records interest payment on October 16/x: credit account 1011, credit
a) Dr 4913: VND 3,090,000
b) Dr 4913: VND 2,781,000
c) Dr 4913: VND 2,700,000
d) Dr 4913: VND 3,000,000
Bank and the customer agree to pay the principal and interest in monthly installments
from the customer's deposit account at the interest rate of 1%/month. NH makes
monthly revenue forecast. The first month's principal debt collection account:
a) Dr 1011: VND 10,000,000
b) Dr 4211: VND 9,461,855
c) Account 1011: VND 10,000,000
d) Dr 4211: 9,556,473 VND
42. Minh An Company submitted to UNC to request the Bank to disburse under the
credit line supply contract No. 256/x, the amount of 300 million VND transferred to
Tin Nghia Company with an account at the same bank. Knowing that the credit
balance of Minh An Company is VND 1 billion and the current outstanding balance of
the Company is VND 800 million, the balance of account 4211.Minh An is VND 100
million, the bank accounts for Credit account 4211.Tin Nghia amount:
a) No accounting
b) 100 million VND
c) 300 million VND
d) 200 million VND
300,000,000 to deposit account, term of 6 months, interest rate 1%/month, monthly
interest collection, principal debt collection upon maturity. If applicable, record
interest receivable round each month and account immediately upon disbursement.
NH noted:
a) Account 7020: VND 3,000,000
b) Account 3941: VND 3,000,000
c) Dr. 3941: VND 18,000,000
45. Morning Sun Company received a bank loan of 600 million VND to pay for the
purchase of raw materials for the company's partner, Rain Afternoon Company, who
has an account at the same bank. Can you tell me, when the above-mentioned
economic transactions are recorded by the accountant, how will the fluctuations of the
balance sheet be?
260 million. Mr. A requests to deduct his current deposit account for payment. You
said, when completing the above accounting, the bank's capital will:
a) No accounting
b) No change
c) Increase
d) Decreasing
47. On October 16, Ms. Giang submitted a savings book opened on July 16, with an
amount of VND 100 million, term of 3 months, interest rate 1%/month at the end of
the period, and requested to withdraw interest in cash. Knowing that the bank plans to
spend at the end of each month, the bank records interest payments:
48. Customer B uses a 1000USD savings book opened at the bank as collateral for the
loan and is accepted by the bank. Accountants keep track of the above savings book
on:

49. The method of accounting for profit, in which the calculation and accounting of
the income account periodically in the future, regardless of whether at the time of such
calculation and accounting, interest has not yet been collected or not is the method:
d) Profit forecast
b) Bank is required to calculate and make specific provision at the end of each month
or quarter
ĐỀ 2
b) Short-term loans
c) Investing in securities
d) Fixed assets
b) The date the drawer writes on the check as the basis for calculating the presentation
period
c) The drawer draws the check

3. In the loan accounting operation, when collecting a lost debt while being monitored,
the accountant shall record:
a) Credit the income account
b) Debit income account
c) Debit group 5 . debit account
d) Credit the group debit account 5
4. On 16/10/x, Ms. Giang submitted the savings book opened on 16/07/x, the amount
of VND 100 million, term of 3 months, interest rate 1%/month at the end of the
period, requesting to withdraw interest in cash. Knowing that the bank plans to spend
at the end of each month, the bank records interest payments:
c) Dr 1011/ Credit account 4913: VND 3,000,000
b) Short-term loans – Debts that need attention

d) Short-term loans – Provision for risks
maturity date 07/01/x+1, interest rate 1%/month, principal and interest paid on 07
monthly (each repayment of principal is 100 million), interest is calculated on the
balance. However, on December 7, the company did not come to pay the debt and the
company's deposit account was also out of balance. Knowing that the Bank plans to
pay interest once a month at the end of the 7th of every month, the Bank records the
interest on December 7th/x:
a) Account 7020: VND 2,000,000
b) No accounting
c) Account 7020: VND 400,000
d) Account 7020: 66,667 VND
8. Minh An Company submits to UNC to request the Bank to disburse according to

the credit line supply contract No. 256/x, the amount of 300 million VND will be
transferred to Tin Nghia Company which has an account at the same bank. Knowing
that the credit balance of Minh An Company is VND 1 billion and currently the
company's debt balance is VND 800 million, the balance of account 4211.Minh An is
VND 100 million, the bank accounts for Account 4211.Tin Nghia amount:
a) 300 million VND
b) No accounting
c) 100 million VND
d) 200 million VND
9. Sunshine Company received a loan of 600 million VND from the bank to pay for
the purchase of raw materials for the company's partner, Rainy Afternoon Company,
who has an account at the same bank. Can you tell me, when the above-mentioned
economic transactions are recorded, how will the fluctuations of the balance sheet be?
a) Capital decreases, assets increase

b) Capital increases, assets increase
c) Capital increases, assets decrease
d) Capital and assets remain unchanged
a) Account 1011: 104,857,600 VND
c) Account 1011: VND 104.800.000
d) Dr 1011: 104,857,600 VND
a) Dr 3880: VND 2,400,000
c) Account 3880: VND 800,000
d) Dr. 3880: VND 800,000

according to contract No. 345/x, loan term of 6 months, principal and interest paid
monthly, interest calculated on balance with interest rate of 1%/month . The company
mortgaged real estate worth 1 billion VND. Off-balance sheet accounts:

a) Handling bad debts
c) Issuing letters of credit to customers
14. In loan accounting, if using the actual collection - actual expenditure method, the
Bank will daily record interest on the outstanding principal:
15. On October 16/x, the Bank collected loans from the deposit account of ABC
Company under contract number 123/x. Contract content: Loan amount 300 million,
term of 3 months, disbursement date 16/8/x, maturity date 16/11/x, interest rate
1.5%/month, principal and interest paid on the 16th monthly (each repayment of
principal is 100 million), interest is calculated on the balance. Amount collected by
NH:
a) 104,500.00 VND
b) 103,000,000 VND
c) 4,500,000 VND
d) 3,000,000 VND
16. On December 3, Ms. Loan submitted her savings book opened on September 3,
0.8%/month, term of 3 months, receive monthly interest. Knowing that the bank plans
to spend at the end of each month, the bank accounts for account 8010:
a) Dr. 8010: VND 400,000
b) Dr. 8010: VND 80,000
c) Account 8010: VND 1,200,000
17. In Vietnam, in case the amount in words and the amount in numbers on the check
are different, the amount to be paid will be:
a) Amount in numbers
b) Amount of less value
c) Request the customer to re-issue the check
d) Amount in words
18. Ms. Mao, who has an account at the bank, agrees to assign a collateral debt of real
estate valued at VND 700,000,000 according to the previous valuation of the bank to
pay for a bad debt of VND 400,000,000 and interest of 50,000. 000d. This property is
revalued at VND 750,000,000. Accounting bank account 3870:
a) Account 3870: VND 700,000,000
b) Account 3870: VND 750,000,000
c) Dr. 3870: VND 700,000,000
d) Dr. 3870: VND 750,000,000
19. A consumer loan with a term of 1 year, the amount of VND 120,000,000, the
monthly revenue forecast. The bank accounts for the second month's interest income:
c) Dr. 3941, Credit to account 7020: 1,105,381 VND
d) Dr. 7020, Credit to account 3941: VND 1,100,000

on:
a) Off-balance sheet account
21. On October 16/x, Ms. Ty submitted a savings book opened on April 16/x, the
amount of VND 100 million, the term of the last 3 months, the interest rate on the
book is 1%/month, and requested to withdraw cash. Know that the bank plans to pay
interest on the 16th of every month. On October 16/x Bank records interest:
a) Dr. 8010 / Credit to Account 1011: VND 1,030,000
amount of VND 100,000,000, term of 3 months at the end of the period, interest rate
on the book 1%/month, and requested cash withdrawal. It is said that on July 25,
0.9%/month at the end of the period. Bank records interest payment on October 16/x:
credit account 1011, credit
a) Dr 4913: VND 3,090,000
b) Dr 4913: VND 3,000,000
c) Dr 4913: VND 2,781,000
d) Dr 4913: VND 2,700,000

b) Cost of provision for credit risk
c) Provision for devaluation of securities
a) Deposits at the State Bank
b) Interest and fees payable
25. Which of the following operations belongs to the securities investment business:
b) Stock issuance operations
c) Buy hold-to-maturity bonds trái
months, the interest rate on the book is 0.8%/month. Total interest payable by the
Bank to customers from 12/6-12/12/x:
a) 4,906,600 VND
b) 4,800,000 VND
c) 2,400,000 VND
d) 4,857,600 VND
55,000,000, term of 9 months, interest rate 1%/month. The bank has anticipated to
collect all qualified loan interest. The bank does not agree to extend the debt and
collect the interest first, collect the principal later. The bank records the profit:
c) Dr 1011 / Credit account 3941: VND 4,950,000
d) Export account 9410: VND 4,950,000
requesting finalization. Contents of the book: the amount of 100 million VND, the
term of the last 3 months of the period, the interest rate on the book 0.9%/month.
Knowing that the bank plans to spend at the end of each month, the bank records the
a) Dr 8010: VND 2,700,000
b) Dr. 8010: VND 180,000
c) Dr. 8010: VND 2,520,000
finalization. Contents of the book: the amount of 100 million VND, the term of the
last 3 months of the period, the interest rate on the book 0.9%/month. Bank accounts
4232:
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 102.700.000
c) Account 4232: VND 102.700.000
d) Dr 4232: VND 100,000,000
b) Accounting at the branch

c) Accountant at the transaction office
d) Group accounting
collect the interest first, collect the principal later. Bank accounts for overdue debt
transfer:
32. On December 15, Ms. Ty submitted a savings book opened on September 15,
requesting finalization. Book contents: amount 50,000,000, interest rate 0.8%/month,
term of 3 months, receive monthly interest. Knowing that the bank plans to spend at
the end of each month, the bank accounts for account 1011:
a) Dr 1011: VND 51,200,000
b) Account 1011: VND 51,200,000
c) Dr 1011: VND 50,400,000
d) Account 1011: VND 50,400,000
a) Decreasing
b) No change
c) Increase
260 million, Mr. A requests to deduct his current deposit account to pay. You said,
when completing the above transaction, the bank's capital will:
a) Increase
b) Decreasing
c) No change
d) No accounting
interest rate on book 0.9%/month. Knowing the interest rate for early withdrawal is
0.3%/month, the bank plans to spend at the end of each month. The bank accounts for
the refund of expenditures:
a) Account 9712
b) Account 9410
c) Account 7020
d) Account 3941
a) Account holder or authorized person
b) Account holder
c) Beneficiary in the purchase and sale transaction
d) Persons who must pay in the purchase and sale transaction

38. On October 16, Mrs. Suu submitted a savings book opened on April 16, with an
amount of VND 100 million, within the first 3 months of the period, the interest rate
on the book was 1%/month, and requested to withdraw cash. Knowing the bank's
revenue and expenditure at the end of the 16th of every month, the bank records the
interest on October 16/x:
c) Dr. 8010, Credit to account 1011
d) No accounting
a) Checks are not continuously transferable
b) The amount on the check is greater than the balance on the account
d) Checks are not guaranteed
c) Beneficiaries can only make UNT after selling goods and having an agreement with
the Bank and the payer
a) 4 digits
b) 5 digits
c) 2 digits
d) 3 digits
a) 5%
b) 50%
c) 20%
d) 100%
payment. Contents of the book: amount of 100 million VND, 3-month period of
receiving monthly interest, interest rate on the book is 0.8%/month. Bank records
a) Dr 4913: VND 2,400,000
b) Dr 4913: VND 800,000
c) Account 4913: VND 800,000
d) Dr 4913: VND 180,000
44. Ms. Ha submitted a savings book opened on July 16, with the amount of VND 100
million, term of 3 months, interest rate 1%/month at the end of the period, and
requested cash withdrawal. KNOW that the bank accounts for revenue and
a) 3,033,333 VND
b) 3,066,667 VND
c) 2,566,667 VND
d) 3,000,000 VND
b) Dr. 4232: VND 50,070,000
c) Dr 4232: VND 50,350,000
d) Dr. 4232: VND 50,000,000
46. On October 16, Mr. Ngoc submitted a savings deposit book opened on August 14,
with an amount of VND 30,000,000, within 3 months, the interest at the beginning of
the period was 0.8%/month, and requested to receive cash. Knowing that the bank
announced the interest rate of the deposit for early withdrawal is 0.3%/month, the time
for calculating interest before maturity is full month for the full-term deposit, the
number of days without full month is calculated according to the actual number of
days arising . The total amount of real customer profit is:
a) 186,000 VND
b) 496,000 VND
c) 189,000 VND
d) 504,000 VND
a) 5%
b) 50%
c) 100%
d) 20%
Company under contract No. 123/x. Contract content: Loan amount 400 million, term
of 4 months, disbursement date 09/04/x, maturity date 04/01/x+1, interest rate
1%/month, principal and interest paid on 04th monthly (each repayment of principal is
100 million), interest is calculated on the balance. Amount collected by NH:
a) 102,000,000 VND
b) 103,000,000 VND
c) 101,000,000 VND
d) 104,000,000 VND
b) The cash fund inventory is found to be lacking
d) Customers deduct from current deposit account to open a term savings book
ĐỀ 3
calculating interest before maturity is full month for full-term deposits, the number of
days without full month is calculated according to the actual number of days arising.
The total amount of interest collected by the bank is:
a) VND 224,000
b) 534,000 VND
c) 216,000 VND
d) 531,000 VND
2. On 10/12/x, the bank collected loans from Hoa Nguyen Company's deposit account
under contract No. 129/x. Contract content: Loan amount 400 million, term of 4
months, disbursement date 10/9/x, maturity date 10/01/x+1, interest rate 1%/month,
principal and interest paid on 10th monthly (each repayment of principal is 100
million), interest is calculated on the balance. Amount of interest collected by the
bank:
a) 4,000,000 VND
b) 2,000,000 VND
c) 3,000,000 VND
d) 1,000,000 VND
b) Expenses that the bank has paid out in cash during the period
a) Payment slip
b) Payment slip
c) Telephone service bill
d) Money receipt
5. A consumer loan with a term of 1 year, the amount of 120,000,000 VND, the Bank
and the customer agree to pay the principal and interest in monthly installments from
the customer's deposit account at the interest rate of 1%/month. NH makes monthly
revenue forecast. The first month's principal debt collection account:
a) Dr 4211: 9,461,855 VND
b) Dr 4211: 9,556,473 VND
c) Dr 1011: VND 10,000,000
d) Account 1011: VND 10,000,000
principal has been dealt with, the accountant will check which account is monitoring
the customer's interest?
a) Account 3941
b) Account 9712
c) Account 9410
d) Account 7020
8. On June 13/x Ms. Dung submitted her savings book and identity card to withdraw
money. Contents of the book: opening date 13/3/x, amount 50,000,000 VND, term of
3 months, interest rate 0.8%/month at the end of the period, the Bank records interest
payment:
a) Dr 4913: VND 400,000
b) Account 8010: VND 400,000
c) Dr. 8010: VND 1,200,000

d) Dr 4913: VND 1,200,000
9. In the loan accounting operation, when collecting the lost debt during the
monitoring period, the accountant shall record:
a) Credit the group debit account 5
c) Credit the income account
d) Debit income account
b) The date on which the drawer writes on the check as a basis for calculating the
presentation period
d) Before the date the drawer issues the check
withdrawal. Check issued by Xuan A company on 04/12/x, the check amount is 300
million VND without any bank guarantee. Previously, the bank had collected a deposit
principal is a qualified debt, the accountant will check which account is monitoring
a) Account 7020
b) Account 9712
c) Account 9410
d) Account 3941
a) 50%
b) 100%
c) 5%
d) 20%
a) Short-term loans – Provision for risks
a) 5 digits
b) 3 digits
c) 4 digits
d) 2 digits
collect the interest first, collect the principal later. The bank records the principal
amount collected:
c) Account 2111: VND 35,050,000
d) Account 2111: VND 40,000,000
requesting cash withdrawal. KNOW that the bank records the revenue and expenditure
on the last day of the month, at 16/10/x the bank records the debit to Account 4913 the
amount:
a) 2,566,667 VND
b) 3,066,667 VND
c) 3,000,000 VND
d) 3,033,333 VND
19. On 20/02/J Thai Tuan company repays loan from deposit, interest rate is
1%/month. Knowing the date of 1st disbursement 20/8/J-1: 150,000,000 VND, 2nd
disbursement 20/9/J-1: 350,000,000 VND. NH has already collected all loan interest.
The bank accounts for the proceeds:
a) Dr 4211: VND 530,000,000
b) Dr 4211: VND 500,000,000

c) Dr 4211: VND 526,500,000
d) Dr 4211: VND 519,000,000
21. The type of report in the entire financial statement that reflects the overall position
of the bank's assets and the source of that asset formation at a given point in time is:
a) Balance sheet
b) Balance sheet of accounting accounts
c) Report on business results
d) Cash flow statement

monthly, interest calculated on balance with interest rate 1%/month . The company
mortgaged real estate worth 1 billion VND. Off-balance sheet bank accounts:
b) Enter account 9940: VND 1 billion
d) Enter account 9940: 600 million VND

c) Stock issuance operations
24. On 12/12/x Mr. Binh submitted the savings book opened on 12/09/x requesting the
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 100,000,000
c) Account 4232: VND 102.700.000
d) Dr 4232: VND 102.700.000
a) Dr 4232: VND 50,070,000
b) Dr 4232: VND 50,350,000
c) Dr 4232: VND 51,050,000
d) Dr. 4232: VND 50,000,000
26. Ms. Hoai assigns debt as real estate when the loan is valued at VND 2 billion. This
property is used to assign debt to a loan of VND 1 billion that is likely to lose capital
due to Mr. Xuan's previous short-term loan. Interest on this loan is currently 100
million VND. NH re-evaluated the current value of this property at 1.8 billion VND.
Bank records account 3870 amount:
a) Not yet accounted for, waiting for the sale of assets to make accounting
b) 2 billion VND
c) 1.8 billion VND
d) 1 billion VND
27. On December 3, Ms. Loan submitted a savings book opened on September 3,
requesting settlement. Book contents: amount of VND 50,000,000, interest rate
0.8%/month, term of 3 months, receive monthly interest. Knowing that the bank plans
to spend at the end of each month, the bank accounts for account 8010:
a) Dr. 8010: VND 80,000
b) Dr. 8010: VND 1,200,000
c) Dr 8010: VND 400,000
principal is 15 days overdue, the accountant will check which account is monitoring
a) Account 3941
b) Account 9712
c) Account 7020
d) Account 9410
c) Expenses for purchasing fixed assets
d) Cost of waiting for allocation
estate worth 700,000,000 VND according to the previous valuation of the bank to pay
for bad debt worth 400,000,000 VND and interest 50,000. 000d. This property is
a) Dr 3870: VND 700,000,000
b) Dr. 3870: VND 750,000,000

c) Account 3870: VND 700,000,000
d) Account 3870: VND 750,000,000
a) Account 1011: VND 104.800.000
b) Account 1011: 104,857,600 VND
c) Dr 1011: VND 104,800,000
d) Dr 1011: 104,857,600 VND
with interest payment in advance, term of 3 months, interest rate 0.65%/month, par
VND/KP. Knowing that the bank records the accruals and expenditures on the last day
of each month, tell us that the bank accounts for account 8030:
b) Dr. 8030: VND 650,000
c) Dr 8030: VND 520,000
d) Dr. 8030: VND 1,950,000
a) The beneficiary is entitled to make a UNT after the sale
b) Beneficiaries can only set up UNT after selling goods and having an agreement
c) The bank must pay the beneficiary if the UNT is valid

34. According to current regulations, every period, banks must make a specific
a) 20%
b) 50%
c) 100%
d) 5%
1%/month, principal and interest paid on 04th monthly (each repayment of principal
a) 102,000,000 VND
b) 103,000,000 VND
c) 101,000,000 VND
d) 104,000,000 VND
36. On October 16, Mrs. Mai submitted a savings book opened on July 16, with the
amount of VND 50,000,000, term of 3 months, interest rate 1%/month at the end of
the period, and requested to withdraw cash. Knowing that the bank records the
estimated revenue and expenditure at the end of each month, the bank records the
debit to Account 8010 the amount:
a) 500,000 VND
b) 1,000,000 VND
c) 3,000,000 VND
d) No accounting
37. On October 16, Ms. Le submitted a savings book opened on April 16, with the
a) Dr 4913: VND 2,700,000

b) Dr 4913: VND 3,000,000
c) Dr 4913: VND 2,781,000
d) Dr 4913: VND 3,090,000
customer are brought to the bank on the same day, but the balance in the customer's
account is not enough to pay all those checks. So what is the order of payment priority
for those checks?
a) Pay for the check brought to the bank sooner NH
b) The Bank will contact the payer on the check to verify
term of the last 3 months, the interest rate on the book is 0.9%/month. Knowing that
the bank plans to spend at the end of each month, the bank records the interest
payment on account 8010:
a) Dr. 8010: VND 180,000
c) Dr. 8010: VND 2,700,000
d) Dr. 8010: VND 2,520,000
40. When the loan repayment is due but the customer is not able to pay, if the
customer has collateral for the loan, the bank will account in the following direction:

41. On 16/10/x, customer presents 1 check issued by the bank on 01/9/x, requesting
cash withdrawal, check amount is 200,000,000 VND, drawer: Company H. Indicate
This check had previously been deposited by Company H at VND 80,000,000. The
balance withdrawn up to this point on account 4211.Company H is VND 40,000,000.
NH will pay for customers:
a) 80,000,000 VND
b) VND 40,000,000
d) 200,000,000 VND
b) Provision for off-balance sheet commitments kết
c) Embezzlement, lack of property pending settlement
regardless of whether at the time of such calculation and accounting, interest has not
yet been collected or not is the method:
a) Profit forecast
b) Expected earnings
c) Profit distribution
a) Commitment to sell foreign currency to customers
b) Issuing letters of credit to customers

a) Account 7020: VND 2,000,000
b) No accounting
c) Account 7020: VND 400,000
46. Minh An Company submitted to UNC to request the Bank to disburse according to
the credit line supply contract No. 256/x, the amount of 300 million VND transferred
to Tin Nghia Company with an account at the same bank. Knowing that the credit
balance of Minh An Company is VND 1 billion and the current outstanding balance of
the Company is VND 800 million, the balance of account 4211.Minh An is VND 100
million, the bank accounts for Credit account 4211.Tin Nghia amount:
a) 300 million VND
b) 100 million VND
c) 200 million VND
d) No accounting
47. On 12/12/x Mr. Hoa submitted his savings book opened on 12/06/x requesting
months, the interest rate on the book is 0.8%/month. Bank records interest payment to
customers on 12/12/x:
a) 4,800,000 VND
b) 4,857,600 VND
c) 2,457,600 VND
d) 2,400,000 VND
48. For loan accounting, when the Bank has used the provision to cover the overdue
principal, the Bank will track the interest debt into the account:
a) Account 9712
b) Account 941
c) Account 994
d) Account 9711
a) 2,400,000 VND
b) 4,906,600 VND
c) 4,800,000 VND
d) 4,857,600 VND
b) Investing in securities
c) Short-term loans
d) Fixed assets
ĐỀ 4
under contract number 129/x. Contract content: Loan amount 400 million, term of 4
bank:
a) 3,000,000 VND
b) 2,000,000 VND
c) 1,000,000 VND
d) 4,000,000 VND

a) 4 digits
b) 5 digits
c) 2 digits
d) 3 digits
3. For loan accounting, when the Bank has used the provision to offset the overdue
a) Account 994
b) Account 9712
c) Account 941
d) Account 9711
a) 534,000 VND
b) 531,000 VND
c) 224,000 VND
d) 216,000 VND
a) Embezzlement, lack of property pending settlement
b) Excess funds, excess assets pending settlement
c) Provision for off-balance sheet commitments cam
notes, with par value of 1,000,000 VND/coupon, issue price of 1,020,000
VND/coupon. Accounting bank account 4310:
a) Account 4310: VND 1,020,000,000
b) Dr 4310: VND 1,020,000,000
c) Account 4310: VND 1,000,000,000
d) Dr. 4310: VND 1,000,000,000

8. In the payment Authorized collection:
c) Beneficiaries can only make UNT after the goods have been sold and agreed with
9. On October 16, Mr. Ngoc submitted a savings account opened on August 14, an
a) 496,000 VND
b) 504,000 VND
c) 189,000 VND
d) 186,000 VND
10. Minh An Company submits to UNC to request the Bank to disburse according to
the credit line supply contract No. 256/x, the amount of 300 million VND will be
transferred to Tin Nghia Company which has an account at the same bank. Knowing
that the credit balance of Minh An Company is VND 1 billion and the current
outstanding balance of the Company is VND 800 million, the balance of account
4211.Minh An is VND 100 million, the bank accounts for Credit account 4211.Tin
Nghia amount:
a) No accounting
b) 300 million VND
c) 100 million VND
d) 200 million VND


interest rate on book 0.9%/month. Knowing the interest rate for early withdrawal is
the refund of expenses:
a) Assets and liabilities increase
c) Liabilities increase, assets decrease
b) Short-term loans
c) Fixed assets
d) Provision for risks

last 3 months, the interest rate on the book is 0.9%/month. Bank accounts 4232:
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 102.700.000
c) Account 4232: VND 102.700.000
d) Dr 4232: VND 100,000,000
16. On November 18, 201x at Vietnam Import-Export Commercial Joint Stock Bank
(HCMC branch). Receive a payment order from An Giang Branch of VND 50 million
with the content that An Giang Agricultural Products Company pays for goods to An
Binh Company
b) Debt 4211 (NSAG)/ Credit 519: 50 million VND
d) Debt 4211 (AB) / Credit 4211 (NSAG): VND 50 million
17. On 16/10/x, customer presents 1 check guaranteed by the bank on 01/9/x,

requesting cash withdrawal, check amount is 200,000,000 VND, drawer: H. Company
balance withdrawn up to this point on Account 4211.Company H is VND 40,000,000.
NH will pay customers:
a) VND 40,000,000
b) 200,000,000 VND
c) 80,000,000 VND
d) Make a written refusal to pay because the check is over balance.
b) Provision for credit risk

19. On 07/7/x Mr. An submitted a savings book opened on 07/4/x requesting payment.
Contents of the book: amount of 100 million VND, 3-month term of monthly interest
payment, interest rate on the book is 0.7%/month. Bank accounts 4232:
a) Dr 4232: VND 102,100,000
b) Account 4232: VND 102,100,000
c) Dr 4232: VND 100,000,000
d) Account 4232: VND 100,000,000
20. On June 13/x Ms. Dung submitted her savings book and identity card to withdraw
money. Contents of the book: opening date 13/3/x, amount 50,000,000 VND, term of
3 months, interest rate 0.8%/month at the end of the period, the Bank records interest
payment:
a) Dr 8010: VND 400,000
b) Dr 4913: VND 1,200,000
c) Dr 4913: VND 400,000
d) Dr. 8010: VND 1,200,000
21. The bank sold the property because Ms. Thin had an account at the bank agreed to
assign a security asset worth VND 600,000,000 according to the previous valuation of
the bank to pay for a bad debt worth VND 400,000,000 and interest debt of VND
50,000. 000d. This property was revalued by both parties at VND 650,000,000. The
proceeds from the sale are VND 67,000,000. Accounting bank account 3870:
a) Dr 3870: VND 650,000,000
b) Account 3870: VND 67,000,000
c) Dr. 3870: VND 67,000,000
d) Account 3870: VND 650,000,000

22. In the loan accounting operation, when collecting lost debts while being
monitored, the accountants record:
a) Debit income account tài
c) Credit group debit account 5
d) Credit the income account
term of the last 3 months, the interest rate on the book is 0.9%/month. Knowing that
the bank plans to spend at the end of each month, the bank records the interest
a) Dr 8010: VND 2,700,000
c) Account 8010: VND 180,000
d) Dr. 8010: VND 2,520,000
for those checks?
a) Pay for a pre-signed check
d) The Bank will contact the payer on the check to verify
26. If the principal amount of bad debt is collected with the credit risk reserve fund, it
shall be recorded into the account:
a) Reduce the deducted cost
c) Increase the reserve fund
27. Bank disbursed to company A under credit contract No. 98/x the amount of VND
NH noted:
a) Dr 3941: VND 18,000,000
c) Account 7020: VND 3,000,000
d) Account 3941: VND 3,000,000
a) Account holder
b) Beneficiary in the purchase and sale transaction
c) Persons who must pay in the purchase and sale transaction
d) Account holder or authorized person

payment. Contents of the book: amount of 100 million VND, 3-month term to receive
monthly interest, interest rate on the book is 0.8%/month. Bank records interest
a) Account 4913: VND 800,000
b) Dr 4913: VND 2,400,000
c) Dr 4913: VND 800,000
d) Dr 4913: VND 180,000
a) Dr 4232: VND 50,070,000
b) Dr 4232: VND 50,350,000
c) Dr 4232: VND 50,000,000
d) Dr. 4232: VND 51,050,000
a) Account 7020: VND 2,000,000
b) Account 7020: VND 400,000
c) No accounting

b) Group accounting
c) Accounting at the branch
d) Accountant at the transaction office
a) Increase
b) No change
c) Decreasing
a) Account 9712
b) Account 7020
c) Account 3941
d) Account 9410
d) Short-term loans – Subprime debt
a) Dr 4913: VND 3,000,000
b) Dr 4913: VND 2,700,000
c) Dr 4913: VND 2,781,000
d) Dr 4913: VND 3,090,000
a) Interest receivable from credit activities
b) Interest expense on deposit
c) Interest payable on deposits
a) Checks are not guaranteed
b) Checks are not continuously transferable
d) The amount on the check is greater than the balance on the account
b) Expenses that the bank has paid in kind during the period
c) Expenses that the bank has paid out in cash during the period

a) Bank is required to calculate and make specific provision at the end of each month
or quarter
b) Specific allowance is calculated for all loans at the bank
c) Specific provision is usually larger than general provision
41. The bank sold the foreclosure assets of the customer and collected VND
debt of principal, interest and related expenses is VND 500,000,000. The difference in
NH records:
b) Account 7090: VND 300,000,000
d) Account 7090: VND 100,000,000
43. On October 16, Mrs. Mai submitted a savings book opened on July 16, with the
amount of VND 50,000,000, term of 3 months, interest rate 1%/month at the end of
the period, and requested cash withdrawal. Knowing that the bank records the
estimated revenue and expenditure at the end of each month, the bank records the
debit to Account 8010 the amount:
a) 3,000,000 VND
b) No accounting
c) 1,000,000 VND
d) 500,000 VND
44. The Bank sold the customer's debt-receiving assets and collected VND
800,000,000. This property when assigning debt is valued at 600,000,000 VND. The
total principal and interest debt upon debt assignment is determined to be VND
500,000,000. The difference in NH records:
a) Dr. 3870: VND 300,000,000
b) Account 7900: VND 200,000,000
c) Account 7090: VND 100,000,000
d) Account 7900: VND 300,000,000
a) Payment slip
b) Money receipt
c) Payment slip
d) Telephone service bill
46. The type of report in the entire financial statement that reflects the overall position
of the bank's assets and the source of that asset formation at a given time is:
a) Balance sheet of accounting accounts
b) Cash flow statement
c) Balance sheet
d) Report on business results
a) 20%
b) 50%
c) 5%
d) 100%
transfer:
a) 1 billion VND
b) 1.8 billion VND
c) Not yet accounted for, waiting for the sale of assets to make accounting
d) 2 billion VND
a) 104,000,000 VND
b) 101,000,000 VND
c) 102,000,000 VND
d) 103,000,000 VND
ĐỀ 5
1. The bank sold the property because Ms. Thin has an account at the bank that agreed
to assign a security debt of VND 600,000,000 according to the previous valuation of
the bank to pay for the bad debt of VND 400,000,000 and interest of 50,000. 000d.
This property was revalued by both parties at VND 650,000,000. The proceeds from
the sale are VND 67,000,000. Accounting bank account 3870:
a) Account 3870: VND 650,000,000
b) Dr. 3870: VND 67,000,000
c) Dr. 3870: VND 650,000,000
d) Account 3870: VND 67,000,000
a) Bank must return UNT if payer's account is not able to pay
b) The Bank must pay the beneficiary if the UNT is valid
c) Beneficiaries can only make UNT after the goods have been sold and agreed with
d) The beneficiary is entitled to make a UNT after the sale
for those checks?
a) Request the customer to pay more money to the account

c) The Bank will contact the payer on the check to verify
transfer:
d) Dr. 2111 / Credit to account 2112: VND 19.950,000
d) Revenue awaiting allocation
7. The systematic calculation and allocation of the historical cost of fixed assets to the
bank's expenses is called:
8. For loan accounting, when the principal is converted to overdue debt, the Bank will
track the interest debt into the account:
a) Account 9712
b) Account 9711
c) Account 941
d) Account 994
9. On October 16, Mr. Ngoc submitted a savings account opened on August 14, an
a) 504,000 VND
b) 189,000 VND
c) 496,000 VND
d) 186,000 VND
account under contract number 129/x. Contract content: Loan amount 400 million,
term of 4 months, disbursement date 10/9/x, maturity date 10/01/x+1, interest rate
100 million), interest is calculated on the balance. Amount of interest collected by the
bank:
a) 2,000,000 VND
b) 3,000,000 VND
c) 1,000,000 VND
d) 4,000,000 VND
c) Provision for loans to customers
12. Based on the decision of the credit committee, the bank uses the provision to
offset the remaining debt of Hai Phong company. The company's total bad debt at the
bank is VND 200 million, interest debt is VND 20 million. Bank accounts:
a) Cr 219: 200 million VND
b) Account 219: 220 million VND
c) Account 219: 200 million VND
d) Cr 219: 220 million VND
NH records:
b) Account 7090: VND 300,000,000
d) Account 7090: VND 100,000,000

14. If the principal amount of bad debt has been settled with the credit risk reserve
fund, the following accounts shall be recorded to the account:
a) Unusual increase in income
c) Increase Depreciation of fixed assets
d) Reduce the deducted cost
a) Interest payable on deposits
payment. Contents of the book: amount of 100 million VND, 3-month term to receive
monthly interest, interest rate on the book is 0.8%/month. Bank records interest
a) Dr 4913: VND 2,400,000
b) Dr 4913: VND 800,000
c) Dr 4913: VND 180,000
d) Account 4913: VND 800,000
principal is 15 days overdue, the accountant will check which account is monitoring
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
18. On October 16/x, the bank collected loans from the deposit account of ABC
term of 3 months, disbursement date 16/8/x, maturity date 16/11/x, interest rate
1.5%/month, principal and interest paid on the 16th monthly (each repayment of
principal 100 million), interest is calculated on the balance. Amount collected by NH:
a) 4,500,000 VND
b) 103,000,000 VND
c) 104,500.00 VND
d) 3,000,000 VND
19. On October 16, Mr. Danh submitted a savings account opened on August 14, an
a) VND 224,000
b) 531,000 VND
c) 216,000 VND
d) 534,000 VND

payment. Book contents: amount of VND 50,000,000, term of last 3 months, interest
rate on book 0.9%/month. Knowing the interest rate for early withdrawal is
the refund of expenses:

21. Which account has the most different balance between the following accounts:
a) Interest income account - 7020
million, term of 3 months, interest rate 1%/month at the end of the period, requesting
cash withdrawal. KNOW that the bank records the revenue and expenditure on the last
day of the month, at 16/10/x the bank records the debit to Account 4913 the amount:
a) 2,566,667 VND
b) 3,033,333 VND
c) 3,000,000 VND
d) 3,066,667 VND
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
with prepayment of interest, term of 3 months, interest rate of 0.65%/month, par value
of promissory note is VND 1,000,000/KP. , the deposit amount is 6,000 VND/KP.
Knowing that the bank records the accruals and expenditures on the last day of each
month, tell us that the bank accounts for account 8030:
a) Dr. 8030: VND 520,000
c) Account 8030: VND 650,000
a) 20%
b) 50%
c) 5%
d) 100%
a) 5%
b) 20%
c) 50%
d) 100%
amount collected:
a) Dr. 2111: VND 40,000,000
b) Account 2111: VND 40,000,000
c) Account 2111: VND 35,050,000

d) Dr. 2111's debt: VND 35,050,000
b) Account 7020: VND 66,667
c) No accounting
d) Account 7020: VND 2,000,000
c) Sign a credit contract with the customer

b) Before the date the drawer issues the check
c) The date on which the drawer writes on the check as the basis for calculating the
presentation period
a) Cost of provision for credit risk
c) Provision for credit risk
d) Provision for devaluation of securities
33. On 20/02/J Thai Tuan Company repays loan from deposit, interest rate is
1%/month. Knowing the date of 1st disbursement 20/8/J-1: 150,000,000 VND, 2nd
disbursement 20/9/J-1: 350,000,000 VND. NH has already collected all loan interest.
The bank accounts for the proceeds:
a) Dr 4211: VND 500,000,000
b) Dr 4211: VND 530,000,000
c) Dr 4211: VND 526,500,000
d) Dr 4211: VND 519,000,000
a) Persons who must pay in the purchase and sale transaction
b) Account holder
c) Account holder or authorized person
d) Beneficiary in the purchase and sale transaction

Binh Company
c) Debt 519/ Credit 4211 (AB): 50 million VND
a) No change
b) Decreasing
c) Increase
last 3 months of the period, the interest rate on the book 0.9%/month. Bank accounts
4232:
a) Account 4232: VND 102.700.000
b) Dr 4232: VND 100,000,000
c) Dr 4232: VND 102.700.000

d) Account 4232: VND 100,000,000
a) Account 9712
b) Account 7020
c) Account 3941
d) Account 9410
book is 1%/month, and requested to withdraw cash. It is said that on July 25, 200x, the
bank announced the interest rate of 3-month term savings accounts at 0.9%/month at
the end of the period. Bank records interest payment on October 16/x: credit account
1011, credit
a) Dr 4913: VND 3,090,000
b) Dr 4913: VND 2,781,000
c) Dr 4913: VND 2,700,000
d) Dr 4913: VND 3,000,000
41. A consumer loan with a term of 1 year, amount of VND 120,000,000, the Bank
revenue forecast. The bank accounts for the first month's principal debt collection:
a) Dr 1011: VND 10,000,000
b) Dr 4211: VND 9,461,855
c) Account 1011: VND 10,000,000
d) Dr 4211: 9,556,473 VND

balance of Minh An Company is VND 1 billion and currently the company's debt
balance is VND 800 million, the balance of account 4211.Minh An is VND 100
million, the bank accounts for Account 4211.Tin Nghia amount:
a) No accounting
b) 100 million VND
c) 300 million VND
d) 200 million VND
44. Bank disbursed to Company A under credit contract No. 98/x amount of VND
NH noted:
a) Account 7020: VND 3,000,000
b) Account 3941: VND 3,000,000
c) Dr. 3941: VND 18,000,000
45. Morning Sun Company received a bank loan of 600 million VND to pay for the
purchase of raw materials for the company's partner, Rainfall Company, who has an
account at the same bank. Can you tell me, when the above-mentioned economic
transactions are recorded, how will the fluctuations of the balance sheet be?
260 million. Mr. A requests to deduct his current deposit account for payment. You
said, when completing the above transaction, the bank's capital will:
a) No accounting
b) No change
c) Increase
d) Decreasing
47. On October 16, Ms. Giang submitted a savings book opened on July 16, with an
c) Dr 1011 / Credit to account 8010: VND 3,000,000
on:

d) Profit forecast
or quarter
ĐỀ 6
a) Issue of shares
2. For loan accounting, when the principal is converted to overdue debt, the Bank will
track the interest debt into the account:
a) Account 9711
b) Account 994
c) Account 941
d) Account 9712
under contract number 129/x. Contract content: Loan amount 400 million, term of 4
bank:
a) 1,000,000 VND
b) 4,000,000 VND
c) 3,000,000 VND
d) 2,000,000 VND
4. On December 9, Mr. Long submitted a savings book opened on June 9, requesting

a) No accounting to account 3880
b) Account 3880: VND 800,000
c) Dr 3880: VND 800,000
d) Dr. 3880: VND 2,400,000
estate worth 700,000,000 VND according to the previous valuation of the bank to pay
for bad debt worth 400,000,000 VND and interest 50,000. 000d. This property is
a) Dr 3870: VND 700,000,000

b) Account 3870: VND 700,000,000
c) Dr 3870: VND 750,000,000
d) Account 3870: VND 750,000,000
b) Provision for customer loans
c) Deposits at the State Bank

a) 100 million VND
b) 300 million VND
c) No accounting
d) 200 million VND
a) Basic construction cost
b) Cost of waiting for allocation

a) 1.8 billion VND
b) 2 billion VND
c) 1 billion VND
d) Not yet accounted for, waiting for the sale of assets to make accounting
monthly revenue forecast. The bank accounts for the second month's interest income:
11. When the customer pays cash to the deposit at the bank, then:
12. On 16/10/x, customer presents 1 check guaranteed by the bank on 01/9/x to

withdraw cash, check amount is 200,000,000 VND, drawer: Company H. Indicate
balance withdrawn up to this point on Account 4211.Company H is VND 40,000,000.
NH will pay for customers:
a) 80,000,000 VND
b) 200,000,000 VND
d) 40,000,000 VND
a) No change
b) Increase
c) Decreasing
14. Mr. Tuan paid 40,000,000 VND to pay the contract's loan due. Principal debt
transfer:
b) Dr. 2112 / Credit to Account 2111: VND 19.950,000
15. On October 16/x, Ms. Mai submitted a savings book opened on July 16/x, amount
of VND 50,000,000, term of 3 months, interest rate 1%/month at the end of the period,
requesting cash withdrawal. Knowing that the bank records the estimated revenue and
expenditure at the end of each month, the bank records the debit to Account 8010 the
amount:
a) 500,000 VND
b) 3,000,000 VND
c) 1,000,000 VND
d) No accounting
b) Account 7020: VND 2,000,000
c) No accounting
a) Account 7020
b) Account 3941
c) Account 9712
d) Account 9410
a) Customers deduct from the current deposit account to open a term savings book
b) Withdrawal of deposits at the State Bank of Vietnam to enter the cash fund
d) An inventory of the cash fund is found to be lacking
Binh Company
c) Debt 4211 (NSAG)/ Credit 519: 50 million VND
a) 4 digits
b) 3 digits
c) 2 digits
d) 5 digits
notes, with par value of VND 1,000,000/coupon and issue price of VND
a) Account 4310: VND 1,000,000,000
b) Dr. 4310: VND 1,000,000,000
c) Dr. 4310: VND 1,020,000,000
d) Account 4310: VND 1,020,000,000

c) Fixed assets
d) Short-term loans
a) Interest receivable account - 3941 -
c) Loan interest income account - 7020
of each month, tell us the bank accounts for account 8030:
a) Dr. 8030: VND 650,000
c) Dr 8030: VND 520,000
a) Account 1011: VND 104.800.000
b) Account 1011: 104,857,600 VND
c) Dr 1011: VND 104.800.000

d) Dr 1011: 104,857,600 VND
27. If the principal amount of bad debt is collected with the credit risk reserve fund, it
shall be recorded in the account:
a) Increase the reserve fund
c) Reduce the deducted cost
b) Payment service income
c) Revenue awaiting allocation
a) 4,857,600 VND
b) 4,800,000 VND
c) 4,906,600 VND
d) 2,400,000 VND

a) Accumulated depreciation of fixed assets
33. On October 16, Mr. Ngoc submitted a savings book opened on August 14, an
a) 186,000 VND
b) 189,000 VND
c) 496,000 VND
d) 504,000 VND
34. For loan accounting, when the Bank has used the provision to offset the overdue
a) Account 9712
b) Account 9711
c) Account 994
d) Account 941
monthly revenue forecast. The bank accounts for the first month's principal debt
collection:
a) Account 1011: VND 10,000,000
b) Dr 4211: 9,556,473 VND
d) Dr 1011: VND 10,000,000
36. For loan accounting, after using provision for credit risks to offset bad debts that
cannot be recovered, the Bank will record this principal debt into the account:
a) Account 9711
b) Debt group 5
c) Account 941
d) Account 9712
b) Commitment to sell foreign currency to customers

a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941

monthly, interest calculated on balance with interest rate of 1%/month . The company
mortgaged real estate worth 1 billion VND. Off-balance sheet accounts:
a) Enter account 9940: VND 1 billion
c) Enter account 9940: 600 million VND
b) The drawer draws the check
c) The date on which the drawer writes on the check as the basis for calculating the
presentation period
41. On 3/12/x Ms. Loan submitted her savings book opened on 3/9/x requesting
payment. Book contents: amount of VND 50,000,000, interest rate 0.8%/month, term
of 3 months, receive monthly interest. Knowing that the bank plans to spend at the end
of each month, the bank accounts for account 8010:
a) Dr 8010: VND 1,200,000

c) Dr. 8010: VND 80,000
d) Dr. 8010: VND 400,000
on:
a) On-balance sheet account
b) Off-balance sheet account
book is 1%/month, and requested to withdraw cash. It is said that on July 25, 200x, the
bank announced the interest rate of 3-month term savings accounts at 0.9%/month at
the end of the period. Bank records interest payment on October 16/x: credit account
1011, credit
a) Dr 4913: VND 2,781,000
b) Dr 4913: VND 2,700,000
c) Dr 4913: VND 3,000,000
d) Dr 4913: VND 3,090,000
44. On October 16, Mr. Danh submitted a savings deposit book opened on August 14,
an amount of VND 30,000,000, within 3 months, the interest at the beginning of the
a) VND 224,000
b) 216,000 VND
c) 531,000 VND
d) 534,000 VND
a) 100%
b) 20%
c) 50%
d) 5%
a) Dr 4211. Xuan A: 150 million VND

credit risks for group 3 debt on a monthly basis at the rate:
a) 0.25%
b) 0.50%
c) 5%
d) 20%
a) Income-generating expenses in the period
b) Expenses that the Bank has paid out in cash and in kind during the period
d) Expenses that the bank has paid out in cash during the period
50. The bank sells the property because Ms. Thin has an account at the bank that
agrees to assign a security debt of VND 600,000,000 according to the previous
50,000 000d. This property was revalued by the two parties at VND 650,000,000. The
a) Dr 3870: VND 67,000,000
b) Dr. 3870: VND 650,000,000
c) Account 3870: VND 67,000,000
d) Account 3870: VND 650,000,000
ĐỀ 7
amount collected:
a) Have account 2111: VND 35,050,000
b) Dr. 2111: VND 35,050,000
d) Account 2111: VND 40,000,000
3. Customer A goes to the bank to buy promissory notes with the amount of VND 260
million. Mr. A requests to deduct his current deposit account for payment. You said,
when completing the above transaction, the bank's capital will:
a) Decreasing
b) No accounting
c) Increase
d) No change
4. On December 9, Mr. Long submitted a savings book opened on June 9, requesting

a) Dr 3880: VND 2,400,000

c) Account 3880: VND 800,000
d) Dr. 3880: VND 800,000
5. For loan accounting, when the bank has used the provision to offset overdue
principal, the bank will track the interest debt into the account:
a) Account 9712
b) Account 9711
c) Account 941
d) Account 994
6. On 07/7/x Mr. An submitted a savings book opened on 07/4/x requesting payment.

Contents of the book: amount of 100 million VND, 3-month term of monthly interest
payment, interest rate on the book is 0.7%/month. Bank accounts 4232:
a) Account 4232: VND 102,100,000
b) Dr 4232: VND 100,000,000
c) Account 4232: VND 100,000,000
d) Dr. 4232: VND 102,100,000
7. A consumer loan with a term of 1 year, the amount of 120,000,000 VND, the Bank
revenue forecast. The bank accounts for the second month's interest income:
b) Account 7020: VND 2,000,000
c) No accounting
9. Ms. Ha submits a savings book opened on July 16/x, amount of VND 100 million,
term of 3 months, interest rate of 1%/month at the end of the period, requesting cash
withdrawal. KNOW that the bank accounts for revenue and expenditure on the last
day of the month, at 16/10/x The bank accounts for Debit account 4913 amount:
a) 2,566,667 VND
b) 3,000,000 VND
c) 3,066,667 VND
d) 3,033,333 VND
b) Provision for off-balance sheet commitments
c) Customer deposits
d) Embezzlement, lack of property pending settlement
NH records:
a) Account 4211. Customer: 300,000,000 VND
b) Account 7090: VND 300,000,000
c) Account 4211. Customer: VND 100,000,000
d) Account 7090: VND 100,000,000
12. On 12/12/x Mr. Binh submitted his savings book opened on 12/09/x requesting the
months of the period, the interest rate on the book 0.9%/month. Bank accounts 4232:
a) Account 4232: VND 100,000,000
b) Account 4232: VND 102.700.000
c) Dr 4232: VND 102.700.000
d) Dr 4232: VND 100,000,000
term of 4 months, disbursement date 09/04/x, maturity date 04/01/x+1, interest rate
a) 103,000,000 VND
b) 102,000,000 VND
c) 101,000,000 VND
d) 104,000,000 VND
credit risks for group 3 debt on a monthly basis at the following rate:
a) 5%
b) 0.25%
c) 20%
d) 0.50%
value of promissory note is VND 1,000,000/KP , the deposit amount is 6,000
of each month, tell us the bank accounts for account 8030:
c) Dr 8030: VND 520,000
d) Dr. 8030: VND 650,000
a) Securities issuance
b) Promissory note issue
d) Securities investment and trading operations
50,000 000d. This property was revalued by the two parties at VND 650,000,000. The
a) Account 3870: VND 67,000,000
b) Dr. 3870: VND 650,000,000
c) Dr. 3870: VND 67,000,000
d) Account 3870: VND 650,000,000
a) 100 million VND
b) 300 million VND
c) 200 million VND
d) No accounting
c) Short-term loans
d) Fixed assets
21. On October 16, Ms. Giang submitted a savings book opened on July 16, with the
a) Dr 1011/ Credit account 4913: VND 3,000,000

a) Account 7020
b) Account 9712
c) Account 9410
d) Account 3941
23. In loan accounting, if using the actual collection - actual expenditure method, the
Bank will daily record interest on the outstanding principal:
b) Customers deduct from current deposit account to open a term savings book
c) The cash fund inventory is found to be lacking
d) Issuance of shares for cash collection
25. On 12/12/x Mr. Binh submitted the savings book opened on 12/06/x requesting
months of the period, the interest rate on the book 0.9%/month. Bank accounts 4232:
a) Account 4232: VND 100,000,000
b) Dr 4232: VND 102.700.000
c) Dr 4232: VND 100,000,000
d) Account 4232: VND 102.700.000

Binh Company
d) Debt 519/ Credit 4211 (AB): 50 million VND
notes, with par value of VND 1,000,000/coupon, issue price of VND
a) Account 4310: VND 1,020,000,000
b) Account 4310: VND 1,000,000,000
c) Dr. 4310: VND 1,020,000,000
d) Dr. 4310: VND 1,000,000,000
a) 2,400,000 VND
b) 4,906,600 VND
c) 4,800,000 VND
d) 4,857,600 VND
a) Income and expenditure account - 5192

d) Interest income account - 7020
30. According to current regulations, the bank must periodically make a specific
a) 50%
b) 100%
c) 5%
d) 20%
31. On October 16, Mr. Ngoc submitted a savings deposit book opened on August 14,
a) 186,000 VND
b) 189,000 VND
c) 504,000 VND
d) 496,000 VND
accounting of profits will be made in the income account periodically in the future,
a) Profit forecast
b) Profit distribution
d) Interest receivable from credit activities
a) Dr 4232: VND 50,000,000
b) Dr 4232: VND 50,350,000
c) Dr 4232: VND 51,050,000
d) Dr 4232: VND 50,070,000
a) 2 billion VND
b) Not yet accounted for, wait until the property is sold to make accounting
c) 1 billion VND
d) 1.8 billion VND
37. On October 16/x, Ms. Suu submitted a savings book opened on April 16/x, the
amount of 100 million VND, term of the first 3 months, the interest rate on the book
1%/month, and requested to withdraw cash. Knowing the bank's revenue and
expenditure at the end of the 16th of every month, the bank records the interest on
October 16/x:
c) No accounting
d) Dr. 8010, Credit to account 4913
months, the interest rate on the book is 0.8%/month. Bank records interest payment to
customers on 12/12/x:
a) 4,800,000 VND
b) 4,857,600 VND
c) 2,457,600 VND
d) 2,400,000 VND
39. On October 16, Mr. Danh submitted a savings deposit book opened on August 14,
a) 531,000 VND
b) 216,000 VND
c) 534,000 VND
d) 224,000 VND
b) Accumulated depreciation of fixed assets
c) Depreciation of fixed assets
b) The date the drawer writes on the check as the basis for calculating the presentation
period
d) The drawer draws the check
42. On 06/12/x Mr. Hai submitted the savings book opened on 06/09/x requesting
payment. Contents of the book: amount of 100 million VND, 3-month period to
receive interest at the beginning of the period, interest rate on the book is 0.9%/month.
Knowing that the bank allocates interest at the end of each month, the bank accounts
for account 3880:
a) Dr 3880: VND 900,000
b) Dr 3880: VND 30,000
c) Dr. 3880: VND 180,000
a) 100%
b) 50%
c) 20%
d) 5%
a) Specific provision is usually larger than general provision
or quarter
c) Specific allowance is calculated for all loans at the bank
a) Money receipt
b) Telephone service bill
c) Payment slip
d) Payment slip
48. When the loan repayment is due and the customer is not able to pay, if the
customer has collateral for the loan, the bank will account in the following direction:
NH noted:
a) Account 7020: VND 3,000,000
b) Dr. 3941: VND 18,000,000
c) Cr 7020: VND 3,000,000
d) Account 3941: VND 3,000,000
c) Commitment to sell foreign currency to customers

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ĐỀ ĐỀ 1

a) Having business value 3870: VND 650,000,000

b) Business debt 3870: VND 670,000,000

c) Business debt 3870: VND 650,000,000

d) Having business representative 3870: VND 670,000,000

2. In payment of collection mandate:

b) The NH must pay the beneficiary if the UNT is valid

d) Beneficiaries are entitled to make UNT after sales

a) Requesting customers to deposit more money into the business

b) Payment for cheques brought to nh earlier

c) THE BANK will contact the payer on the check to verify

d) Payment for pre-signed cheques

a) Business debt 2111 / Credit 2112: VND 10,000,000

c) Debt 2112 / Credit 2111: VND 10,000,000

d) Debt 2111 / Credit 2112: VND 19,950,000

5. Specify the most different account among the accounts:

a) Interest and fees remable

b) Loan interest income

c) Payment service income

d) Revenue pending allocation

6. Specify the most different account among the accounts:

a) Short-term loans – Debts to pay attention to

b) Short-term loans – Below-standard debts

c) Short-term loans – Hedging

d) Short-term loans – Qualified debts

a) Depreciation of fixed assets

b) Wear and tear of fixed assets

c) Accumulated depreciation amount of fixed assets

d) Accumulated wear and tear value of fixed assets

11. Which account is the capital account:

a) Interest and fees payable

b) Deposits at the State Bank of Vietnam

c) Prevention of risks for lending to customers

d) Interest and fees received

b) Having business no. 219: 220đđ

c) Having business no. 219: 200đđ

d) Debt of business debt 219: 220đđ

a) Having business no. 4211. Kh: 100,000,000 VND

b) Having business office 7090: VND 300,000,000

c) Having business 4211.KH: VND 300,000,000

d) Having business office 7090: VND 100,000,000

a) Abnormal income growth

b) Increase the reserve fund

c) Increase the depreciation of fixed assets

d) Reduce deducted costs

15. Which account is the capital account:

a) Interest payable on the deposit

b) Loan interest income

c) Interest remable from credit activities

d) Expenses for payment of deposit interest

a) Business debt 4913: VND 2,400,000

b) Business debt 4913: VND 800,000

c) Business debt 4913: VND 180,000

d) Business office 4913: VND 800,000

a) Business debt 8010 / Credit 4913: VND 320,000

b) Business debt 4913 / Credit 8010: VND 290,000

c) Debt 8010 / Credit 4913: VND 230,000

d) Business debt 4913 / Credit 8010: VND 160,000

a) Loan interest income - 7020

b) Revenue pending allocation - 4880

c) Remable interest - 3941

d) Collection and expenditure - 5192

a) Business debt 8030: VND 520,000