FILE 20231105 224350 KIỂM-TRA-T6

CHƯƠNG 1
1. C1 The Balance Sheet is divided into …………….. and reflects the balances in
these accounts at the end of the year.
2. C1 Asset, liability, and equity accounts are known as real accounts because they are
not closed at the end of an accounting period.
3. C1 Financial accounting information is used by users within and outside the
organization
4. C1 The real account represents the financial position of an organization at any point
in time.
5. C1 Revenue and expense accounts are referred to as nominal accounts because at
the end of an accounting period, they are closed and their balances are reduced to
zero.
6. C1 The increases and decreases in accounts are recorded as debits or credit
7. C1 Accounting is a service activity which measures quantitative information,
usually financial in nature, and reports to various users for decision-making regarding
an organization’s economic activity.
8. C1 The Income statement reports the profitability of an organization at a point in
time.
9. C1 Asset, liability, and equity accounts are known as real accounts because they are
not closed at the end of an accounting period.
10. C1 In account form, the rules of credits are as follows:
11. C1 The real account represents the financial position of an organization at any
point in time.
12. C1 Each transaction must be analyzed before being recorded to determine the
effect on the assets, liabilities, and owners’ equity accounts.
13. C1 Managerial accounting provides financial information for users within the
organization.
14. C1 Financial and Managerial accounting are the two categories of accounting.
15. C1 Asset, liability, and equity accounts are known as real accounts because they
are not closed at the end of an accounting period.
CHƯƠNG 2
Câu hỏi 1
Đoạn văn câu hỏi

C2 Employee A submits a receipt of USD 100 000 from the SBV, the exchange rate of
USD / VND = 24 000, the content of Bank X's cash payment to the SBV, Bank X
records:
a.Dr AC 1113 / Cr AC 1019: 2.4 billion VND

b.Dr AC 1123 / Cr AC 1039: 100 000 USD
c.Dr AC 1019 / Cr AC 1113: 2.4 billion VND
d.Dr AC 1039 / Cr AC 1123: 100 000 USD
Câu hỏi 2:
C2 ABC Company offers to cash out the entire balance on the demand deposit
account. Current balance 5 100 USD, minimum balance 100 USD, the rate USD/VND
= 24000 / 24 100. The company receives:
a.122 910 000 VND c.120 000 000 VND
b.122 400 000 VND d.120 500 000 VND
Câu hỏi 3
C2 Customer A submits documents requesting to buy USD 5,000 in cash to go on a
business trip abroad. Exchange rate USD / VND = 23 000 - 24 000. Bank records:
a.Dr AC 1011: 115 000 000 VND

b.Dr AC 1031: 5 000 USD
c.Cr AC 1011: 120 000 000 VND
d.Cr AC 1031: 5,000 USD
Câu hỏi 4 C2 ABC Company offers to cash out the entire balance on the demand
deposit account. Current balance 5 100 USD. Bank records:
a.Dr AC 4221 / Cr AC 1011

b.Dr AC 4211 / Cr AC 1011
c.Dr AC 4211 / Cr AC 1031
d.Dr AC 4211 / Cr AC 1031
Câu hỏi 5

C2 Employee Nguyen Van A makes an advance of 10 000 000 VND
to go on a business trip. Bank records:
a.Dr AC 3613 / Cr AC 1011: 10 000 000 VND

b.Dr AC 3612 / Cr AC 1011: 10 000 000 VND
c.Dr AC 8620 / Cr AC 1011: 10 000 000 VND
d.Dr AC 1019 / Cr AC 1011: 10 000 000 VND
Câu hỏi 6

C2 At the end of the day, the bank discovered an excess of 13 000
000 VND, and at the same time, bank discovered that the reason
was due to the lack of 10 000 000 VND in accounting. The Bank
records excess funds in the journal entry:
a.Dr AC 4610 / Cr AC 1011: 3 000 000 VND

b.Dr AC. 1011 / Cr AC 3614: 10 000 000 VND
c.Dr AC 4610 / Cr AC 1011: 13 000 000 VND
d.Dr AC 3614 / Cr AC 1011: 10 000 000 VND
Câu hỏi 7

C2 Principles applicable to cash accounting:
a.Principle of original price, principle of materiality.

b.Principle of historical cost, principle of accrual basis.
c.Principle of accrual basis, principle of conformity.
d.Original price principle, Principle of accrual basis, principle of
conformity.
Câu hỏi 8
Đoạn văn câu hỏi C2 Cash at Vietnam commercial banks includes:

a.Cash in VND, gold, silver, gems and other foreign currencies the
bank listed the exchange rate with VND.
b.Cash in VND and cash in foreign currencies.
c.Cash in VND and other types of cash the bank lists the exchange
rate with VND.
d.Cash in VND, gold, silver, precious metals and stones.
Câu hỏi 9

C2 Customer M deposits 10 000 EUR in cash to open a 6-month
savings account. Bank records:
a.Dr AC 1031 / Cr AC 4242

b.Dr AC 1031 / Cr AC 4212
c.Dr AC 1031 / Cr AC 4222
d.Dr AC 1031 / Cr AC 4232
Câu hỏi 10

C2 The bank disburses cash to Company B in the amount of VND
200 million according to contract number 123/202x-Cre dated
September 12, 202x, with a loan term of 18 months. Bank records:
a.Dr AC 2121 / Cr AC 1011: 200 million VND

b.Dr AC 2111 / Cr AC 1011: 200 million VND
c.Dr AC 1011 / Cr AC 2111: 200 million VND
d.Dr AC 1011 / Cr AC 2121: 200 million VND
CHAPTER 3: Review Huy dong von

1. Ngày 15/12/x bà Tý nộp sổ tiết kiệm mở ngày 15/09/x đề nghị tất toán. Nội dung
sổ: số tiền
50.000.000, lãi suất 0,8%/tháng, thời hạn 3 tháng, nhận lãi hàng tháng. Biết NH dự chi
vào cuối mỗi
tháng, NH hạch toán tài khoản 1011:
a) Có TK 1011: 50.400.000đ
b) Nợ TK 1011: 50.400.000đ
c) Có TK 1011: 51.200.000đ
d) Nợ TK 1011: 51.200.000đ
2. Ngày 16/10/x, ông Ngọc nộp sổ tiền gửi tiết kiệm mở ngày 14/8/x, số tiền
30.000.000đ, thời hạn 3
tháng lãi đầu kỳ 0,8%/tháng đề nghị nhận tiền mặt. Biết NH công bố lãi suất tiền gửi
rút trước hạn là
0,3%/tháng, thời gian tính lãi trước hạn được tính tròn tháng đối với khoản tiền gửi đủ
tháng, số ngày
không đủ tháng tính theo số ngày thực tế phát sinh. Tổng số tiền lãi khách hàng thực
được hưởng là:
a) 496.000đ
b) 186.000đ
c) 189.000đ
d) 504.000đ
3. Ngày 07/12/x ông Long nộp sổ tiết kiệm mở ngày 07/06/x đề nghị tất toán. Nội
dung sổ: số tiền 100
trđ, thời hạn 3 tháng cuối kỳ, lãi suất trên sổ 0,8%/tháng. NH hạch toán tài khoản
1011:
a) Nợ TK 1011: 104.800.000đ
b) Nợ TK 1011: 104.857.600đ
c) Có TK 1011: 104.857.600đ
d) Có TK 1011: 104.800.000đ
4. Ngày 12/12/x ông Bình nộp sổ tiết kiệm mở ngày 12/06/x đề nghị tất toán. Nội
trđ, thời hạn 3 tháng cuối kỳ, lãi suất trên sổ 0,9%/tháng. NH hạch toán tài khoản
4232:
a) Nợ TK 4232: 102.700.000đ
b) Nợ TK 4232: 100.000.000đ
c) Có TK 4232: 100.000.000đ
d) Có TK 4232: 102.700.000đ
5. Ngày 12/12/x ông Hòa nộp sổ tiết kiệm mở ngày 12/06/x đề nghị tất toán. Nội dung
sổ: số tiền 100
trđ, thời hạn 3 tháng cuối kỳ, lãi suất trên sổ 0,8%/tháng. NH hạch toán trả lãi cho KH
vào ngày 12/12/x:
a) 2.457.600đ
b) 4.857.600đ
c) 2.400.000đ
d) 4.800.000đ
6. Ngày 09/12/x bà Hồng nộp sổ tiết kiệm thời hạn 3 tháng mở ngày 09/09/x đề nghị
tất toán. Nội dung
sổ: số tiền 50.000.000đ, lãi suất 0,7%/tháng trả lãi trước. NH hạch toán tài khoản
4232:
a) Nợ TK 4232: 50.000.000đ
b) Nợ TK 4232: 50.070.000đ
c) Nợ TK 4232: 50.350.000đ
d) Nợ TK 4232: 51.050.000đ
trđ, thời hạn 3 tháng nhận lãi đầu kỳ, lãi suất trên sổ 0,8%/tháng. Ngày 09/12/x NH
hạch toán trả lãi trên
tài khoản 3880:
a) Không hạch toán TK 3880
b) Nợ TK 3880: 2.400.000đ
c) Có TK 3880: 800.000đ
d) Nợ TK 3880: 800.000đ
8. Ngày 07/12/x ông Vũ nộp sổ tiết kiệm mở ngày 05/11/x đề nghị tất toán. Nội dung
sổ: số tiền
50.000.000đ, thời hạn 3 tháng cuối kỳ, lãi suất trên sổ 0,9%/tháng. Biết lãi suất tiền
gửi rút trước hạn là
0,3%/tháng, NH dự chi vào cuối mỗi tháng. NH hạch toán hoàn nhập dự chi:
a) Nợ TK 8010 / Có TK 4913: 230.000đ
b) Nợ TK 4913 / Có TK 8010: 160.000đ
c) Nợ TK 4913 / Có TK 8010: 290.000đ
d) Nợ TK 8010 / Có TK 4913: 320.000đ
9. Ngày 05/10/x, bà Linh trích tài khoản tiền gửi mua 100 kỳ phiếu chiết khấu trả lãi
trước, thời hạn 3
tháng, lãi suất 0,65%/tháng, mệnh giá kỳ phiếu là 1.000.000đ/KP, số tiền CK

6.000đ/KP. Biết NH hạch
toán dự thu dự chi vào ngày cuối mỗi tháng, hãy cho biết NH hạch toán TK 8030:
a) Nợ TK 8030: 520.000đ
b) Nợ TK 8030: 1.950.000đ
c) Nợ TK 8030: 650.000đ
d) Không hạch toán TK 8030
10. Ngày 16/10/x, bà Tý nộp sổ tiết kiệm mở ngày 16/04/x, số tiền 100 trđ, thời hạn 3
tháng cuối kỳ, lãi
suất trên sổ 1%/tháng đề nghị rút tiền mặt. Biết NH dự chi lãi vào ngày 16 hàng tháng.
Ngày 16/10/x NH
hạch toán lãi:
a) Nợ TK 8010 / Có TK 4913: 1.030.000đ
b) Nợ TK 8010 / Có TK 1011: 1.030.000đ
c) Nợ TK 4913 / Có TK 1011: 1.030.000đ
d) Nợ TK 8010 / Có TK 4913: 1.000.000đ

11. Ngày 16/10/x, bà Sửu nộp sổ tiết kiệm mở ngày 16/04/x, số tiền 100 trđ, thời hạn
3 tháng đầu kỳ, lãi
suất trên sổ 1%/tháng đề nghị rút tiền mặt. Biết NH dự thu dự chi vào cuối ngày 16
hàng tháng, NH hạch
toán lãi vào ngày 16/10/x:
a) Nợ TK 8010, Có TK 4913
b) Nợ TK 8010, Có TK 3880
c) Không hạch toán
d) Nợ TK 8010, Có TK 1011
12. Ngày 16/10/x, ông Huy nộp sổ tiền gửi tiết kiệm mở ngày 14/8/x, số tiền
30.000.000đ, thời hạn 3
tháng lãi đầu kỳ 0,8%/tháng đề nghị nhận tiền mặt. Biết NH công bố lãi suất tiền gửi
rút trước hạn là
0,3%/tháng, thời gian tính lãi trước hạn được tính tròn tháng đối với khoản tiền gửi đủ
tháng, số ngày
không đủ tháng tính theo số ngày thực tế phát sinh. Tổng số tiền NH phải chi là:
a) 29.776.000đ
b) 29.784.000đ
c) 29.469.000đ
d) 29.466.000đ
13. Ngày 07/7/x ông An nộp sổ tiết kiệm mở ngày 07/4/x đề nghị tất toán. Nội dung
sổ: số tiền 100 trđ,
thời hạn 3 tháng trả lãi hàng tháng, lãi suất trên sổ 0,7%/tháng. NH hạch toán tài
khoản 4232:
a) Nợ TK 4232: 100.000.000đ
b) Có TK 4232: 100.000.000đ
c) Có TK 4232: 102.100.000đ
d) Nợ TK 4232: 102.100.000đ
14. Bà Hà nộp sổ tiết kiệm mở ngày 16/07/x, số tiền 100 trđ, thời hạn 3 tháng, lãi suất
1%/tháng cuối kỳ
đề nghị rút tiền mặt. BIết NH hạch toán dự thu dự chi vào ngày cuối tháng, tại ngày
16/10/x NH hạch
toán Nợ TK 4913 số tiền:
a) 2.566.667đ
b) 3.000.000 đ
c) 3.066.667đ
d) 3.033.333đ
trđ, thời hạn 3 tháng nhận lãi hàng tháng, lãi suất trên sổ 0,8%/tháng. NH hạch toán trả
lãi trên tài
khoản 4913:
a) Nợ TK 4913: 800.000đ
b) Có TK 4913: 800.000đ
c) Nợ TK 4913: 2.400.000đ
d) Nợ TK 4913: 180.000 đ
CHAPTER 4:
1. 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

2. 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
3. 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 bank accounts for the second month's interest income:
a) Dr. 7020, Credit to account 3941: VND 1,100,000
b) Dr. 3941, Credit to account 7020: VND 1,100,000
c) Dr. 1011, Credit to account 7020: VND 1,105,381
d) Dr. 3941, Credit to account 7020: 1,105,381 VND
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 accounted the principal collected:
a) Business debt 2111: VND 40,000,000
b) Having business office 2111: VND 40,000,000
c) Having business office 2111: VND 35,050,000
d) 2111 debt: VND 35,050,000
5. 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:
a) Dr. 7020 / Credit to account 3941: VND 4,950,000

b) Dr. 8090 / Credit to account 3941: VND 4,950,000
c) Dr 1011 / Credit account 3941: VND 4,950,000
d) Export account 9410: VND 4,950,000
6. 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
7. On 10/12/x, the bank collected loans from Hoa Nguyen Company's deposit 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 repayment of principal is 100
million), interest is calculated on the balance. Amount of interest collected by the
bank:
a) 1,000,000 VND
b) 4,000,000 VND
c) 3,000,000 VND
d) 2,000,000 VND
8. 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
9. 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: 66,667 VND
10. 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
11. 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
12. 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
13. 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
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 the two parties at VND 650,000,000. The
proceeds from the sale are VND 67,000,000. Accounting bank account 3870:
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
14. On 4/12/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
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
15. 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
16. When the customer comes to pay cash to pay interest on the interest debt that the
principal is a qualified debt, the accountant will check which account is monitoring
the customer's interest?
a) Account 9712
b) Account 7020
c) Account 3941
d) Account 9410
principal is 15 days overdue, the accountant will check which account is monitoring
the customer's interest?
a) Account 9410
b) Account 9712
c) Account 7020
d) Account 3941
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
GIỮA KỲ
Câu hỏi 1 C2 Principles applicable to cash accounting:
a.Principle of accrual basis, principle of conformity.
b.Principle of original price, principle of materiality.
c.Principle of historical cost, principle of accrual basis.
d.Original price principle.
Câu hỏi 2 C2 Employee A submits a receipt of USD 100 000 from the SBV, the
exchange rate of USD / VND = 24 000, the content of Bank X's cash payment to the
SBV, Bank X records:
a.Dr AC 1039 / Cr AC 1123: 100 000 USD
b.Dr AC 1113 / Cr AC 1019: 2.4 billion VND

c.Dr AC 1019 / Cr AC 1113: 2.4 billion VND
d.Dr AC 1123 / Cr AC 1039: 100 000 USD
Câu hỏi 3 C3E On 12 Jun 2022, customer A deposited 300 million VND in a 3-month
term account at bank B with an interest rate of 6.8%/year. What does the amount
customer A receive at maturity date?
a.≈ 315.123.233 VND
b.≈ 325.123.233 VND
c.≈ 303.555.555 VND
d.≈ 305.213.333 VND
Câu hỏi 4 C2 Employee Nguyen Van A makes an advance of 10 000 000 VND to go
on a business trip. Bank records:
a.Dr AC 3613 / Cr AC 1011: 10 000 000 VND
b.Dr AC 8620 / Cr AC 1011: 10 000 000 VND
c.Dr AC 1019 / Cr AC 1011: 10 000 000 VND
d.Dr AC 3612 / Cr AC 1011: 10 000 000 VND
Câu hỏi 5 C4E According to current regulations, the bank has to make a general
allowance for loan losses for special mentioned debt at the rate of:
a.0,50%
b.0,75%
c.0,25%
d.5%
Câu hỏi 6 C4E The customer pay interest in cash when his principal has been
recorded in current debt account, what account the bank will check for the
a.Account 9410
b.Account 3941
c.Account 9712
d.Account 7020
Câu hỏi 7 C3E If customer has a savings deposits and receives interest at the
maturity date, then he does not close the account in time, how will the bank handle
it?
a.The bank transfers the principal to a new term, while the interest
will be record in payable interest account.
b.The bank closes the account, add interest on the principal and
transfer to a new term respectively, using the same term
information, interest rate, and time of receiving interest as the old
term.
c.The bank adds interest to the principal and transfer a new term
with the same term, the time to receive interest, but using interest
rate at the time of self-maturity.
d.Wait for the customer come to the bank.
Câu hỏi 8 C4E For loan accounting, when the principal is converted to overdue debt,
the bank will record the interest in the account:
a.Account 9712
b.Account 9711
c.Account 941
d.Account 994
Câu hỏi 9 C4E Bank disbursed to Binh Minh Company an amount of VND
600,000,000 following the 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 of 1 billion VND. Bank records in off-balance
sheet:
a.Dr Ac 9940: 600 mil VND
b.Dr Ac 9940: 1 bil VND
c.Dr Ac 9960: 1 bil VND
d.Dr Ac 9960: 600 mil VND

Câu hỏi 10 C2 The bank disburses cash to Company B in the amount of VND 200
million according to contract number 123/202x-Cre dated September 12, 202x, with
a loan term of 18 months. Bank records:
a.Dr AC 1011 / Cr AC 2111: 200 million VND
b.Dr AC 2121 / Cr AC 1011: 200 million VND
c.Dr AC 2111 / Cr AC 1011: 200 million VND
d.Dr AC 1011 / Cr AC 2121: 200 million VND
Câu hỏi 11 C4E For loan accounting, after using allowance for decreasing bad debts,
the bank will record this bad debt into the account:
a. Account 9711
b. Account 9712
c. Loss Debt
d. Account 941
Câu hỏi 12 C1 With the traditional accounting model a double-entry system of record
keeping is used. The fundamental equation used with this system is
a.Assets = Liabilities
b.Assets = Liabilities + Securities
c.Assets = Liabilities + Owners’ Equity
d.Assets = Liabilities + Stocks
Câu hỏi 13 C4E According to current regulations, the bank must make a specific
allowance for loan losses for special mentioned debt at the rate of:
a.50%
b.5%
c.100%
d.20%
Câu hỏi 14 C4E Based on the decision of the credit committee, the bank uses the
allowance to decrease Hai Phong company’s bad debt. The company's bad debt at
the bank is VND 200 million, interest is VND 20 million. Bank records:
a.Cr Ac 219: 220 mil VND
b.Cr Ac 219: 200 mil VND
c.Dr Ac 219: 200 mil VND
d.Dr Ac 219: 220 mil VND
Câu hỏi 15 C3 On October 5, Ms. Linh deducts from her deposit account to buy 100
bills with prepayment of interest, term of 3 months, interest rate of 0.65%/month,
face value of promissory note is VND 1,000,000/bill, the amount of discount is 6,000
VND/bill. The bank records income and expense on the last day of each month,
account 8030 is recorded:
a.Dr A/c 8030: 520.000 VND
b.Dr A/c 8030: 1.950.000 VND
c.Does not record in A/c 8030
d.Dr A/c 8030: 650.000 VND
Câu hỏi 16 C3E On July 17, 2022, Mr. X bought a promissory note with face value of
USD 5.000 with an interest rate of 3%/year, paying interest in advance, with a term of
6 months. Calculate the amount Mr. X bought the promissory note and the amount
he received at maturity?
a.5.000 USD and 5.067,7 USD
b.5.000 USD and 5.076,6 USD
c.4.923,3 USD and 5.000 USD
d.4.293,3 USD and 5.000 USD
Câu hỏi 17 C1 What do most of preparers and users of financial information

consider the most important of the basic financial statements since it measures the
success of an organization?
a.Income statement
b.Balance Sheet
c.Notes
d.Cash Flow
Câu hỏi 18 C1 What does the information on The Balance Sheet show?
a.An organization’s resources and obligations
b.An organization’s incomes and expenses
c.An organization’s assets and incomes
d.An organization’s assets and equity capital
recorded in Loss principal debts being under monitoring account, what account the
bank will check for the customer's interest?
a.Account 7020
b.Account 9712
c.Account 3941
d.Account 9410
Câu hỏi 20 C4E For loan accounting, when the bank has used the allowance for
decreasing the overdue principal, the bank will record the interest in the account:
a.Account 994
b.Account 9711
c.Account 941
d.Account 9712
Câu hỏi 21 C4E Following the SBV decision, the bank sold the customer’s assets for
VND 800,000,000. This property was previously valued at VND 600,000,000. Total
principal, interest and related expenses is VND 500,000,000. The bank records
difference in:
a.Cr Ac 7090: 100.000.000 VND
b.Cr Ac 4211.KH: 300.000.000 VND
c.Cr Ac 4211. KH: 100.000.000 VND
d.Cr Ac 7090: 300.000.000 VND
Câu hỏi 22 C1 The real account represent the financial position of an

organization………………..
a.at any point in time
b.for a year
c.for a month
d.for a period of time
Câu hỏi 23 C2 customer M deposits 10 000 EUR in cash to open a 6-month savings
account. Bank records:
a.Dr AC 1031 / Cr AC 4212
b.Dr AC 1031 / Cr AC 4222
c.Dr AC 1031 / Cr AC 4242
d.Dr AC 1031 / Cr AC 4232
Câu hỏi 24 C4E In loan accounting, if using the actual revenue - actual expenditure
method, the bank will record interest daily in:
a.Bank does not record to the interest expense account daily
b.Dr Ac 3941
c.Cr Ac 3941
d.Cr Ac 7020
Câu hỏi 25 C4E When it is the time to repay for the loan, but the customer is not able
to pay, if the customer has collateral for the loan, the bank will record in:
a.Account 3871
b.Account 996
c.Account 4591
d.Account 994
Câu hỏi 26 C4E The customer agreed and the bank sold the customer’s assets for
VND 800,000,000. This property was previously valued at VND 600,000,000. Total
principal, interest at the time the customer agreed to transfer their asset to the bank
is VND 500,000,000. The bank records difference in:
a.Cr Ac 7900: 200.000.000 VND
b.Cr Ac 7090: 100.000.000 VND
c.Dr Ac 3870: 300.000.000 VND
d.Cr Ac 7900: 300.000.000 VND
recorded in 15 days overdue debt account, what account the bank will check for the
a.Account 3941
b.Account 7020
c.Account 9712
d.Account 9410
Câu hỏi 28 C1 What does the income statement show?
a.Equity Capital and Profit
b.Assets and Liabilities
c.Assets, Liabilities and Equity Capital
d.Incomes and Expenses
âu hỏi 29C C3 On June 13/x, Ms. Dung submitted her savings book and identity card
to withdraw money. Book contents: 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 A/c 8010: 400.000 VND

b.Dr A/c 4913: 400.000 VND
c.Dr A/c 8010: 1.200.000 VND
d.Dr A/c 4913: 1.200.000 VND
Câu hỏi 30 C4E According to current regulations, the bank must make a specific
allowance for the doubtful debt at the rate:
a. 5%
b. 50%
c. 20%
d. 100%
Câu hỏi 1
Đúng
Đạt điểm 1,00 trên 1,00
Đặt cờ

The Balance Sheet is divided into ……………………………….. and reflects the balances in these
accounts at the end of the year.
Select one:
a. revenues and expenses
b. assets, liabilities, and owners’ equity
c. assets and liabilities
d. assets, liabilities, revenues and expenses

Phản hồi
The correct answer is: assets, liabilities, and owners’ equity
Câu hỏi 2
Đúng
Đặt cờ
Managerial accounting provides financial information for users ………….. the organization.
Select one:
a. Within
b. Within and outside
c. Outside
Phản hồi
The correct answer is: Within
Câu hỏi 3
Đúng
Đặt cờ

On 12/10/x, M bank bought 1000 T-bonds, face value 1,000,000 VND/bond, these bonds were
issued 3 years ago, and they will mature in 2 years later. The interest rate is 10%/year and will be
paid at the end of the period. The bank has paid through the account opened at the State Bank
at the price of VND 1,350,000/bond. On 12/12/x, NH sold these bonds for 1,400,000 VND/TP.
Additional information: the bank's revenue, expenditure, income and expense allocation at the
end of each month. Total amounts that was allocated in additional account by the bank up to
12/12/x:
Select one:
a. 4.166.666 VND
b. Unallocated
c. 2.083.333 VND
d. 6.249.999 VND
Phản hồi
The correct answer is: 4.166.666 VND
Câu hỏi 4
Đúng
Đặt cờ

With the traditional accounting model a double-entry system of record keeping is used. The
fundamental equation used with this system is
Select one:
a. Assets = Liabilities + Stocks
b. Assets = Liabilities + Securities
c. Assets = Liabilities + Owners’ Equity
d. Assets = Liabilities
Phản hồi
The correct answer is: Assets = Liabilities + Owners’ Equity
Câu hỏi 5
Đúng
Đặt cờ

Received Documents from abroad, that request for payment for LC No. 1725/x, amount of USD
100,000.00. This LC had previously been deposited USD 50,000. Currently, the company has no
balance in account 4211 and only 20,000 USD in account 4221. Bank handles this transaction:
Select one:
a. Dr A/c 4282: 50.000$, Dr A/c 4221: 50.000$
b. Do not pay and wait for the instruction of the Import-Export Company in District 10
c. Dr A/c 4282: 50.000$, Dr A/c 2422: 50.000$
d. Dr A/C 4282: 50.000$, Dr A/c 4221: 20.000$, Dr A/c 2422: 30.000$

Phản hồi
The correct answer is: Dr A/C 4282: 50.000$, Dr A/c 4221: 20.000$, Dr A/c 2422: 30.000$
Câu hỏi 6
Đúng
Đặt cờ

When selling trading securities at a profit, the accountants record:
Select one:
a. Cr A/c 703
b. Cr A/c 741
c. Cr A/c 703
d. Cr A/c 741
Phản hồi
The correct answer is: Cr A/c 741
Câu hỏi 7
Sai
Đặt cờ

Revenue and expense accounts are referred to as ………….. accounts because at the end of an
accounting period, they are closed and their balances are reduced to zero.
Select one:
a. Real
b. Nominal
Phản hồi
The correct answer is: Nominal
Câu hỏi 8
Đúng
Đặt cờ

The bank sells a number of trading securities, the buyer pays through a deposit account for VND
450,000,000, the buying price of these securities was VND 340,000,000. Bank records interest:
Select one:
a. Dr A/c 7020: 110.000.000 VND
b. Dr A/c 7020: 110.000.000 VND
c. Dr A/c 7410: 110.000.000 VND
d. Dr A/c 7410: 110.000.000 VND

Phản hồi
The correct answer is: Dr A/c 7410: 110.000.000 VND
Câu hỏi 9
Sai
Đặt cờ

Customer Y sells to bank 2,000 USD in cash, exchange rate: USD/VND = 18,600 – 18,700. Bank
records VND:
Select one:
a. Dr A/c 4711/ Cr A/c 1011: 37.400.000 VND
b. Dr A/c 4711/ Cr A/c 1011: 37.200.000 VND
c. Dr A/c 4712/ Cr A/c 1011: 37.400.000 VND
d. Dr A/c 4712/ Cr A/c 1011: 37.200.000 VND

Phản hồi
The correct answer is: Dr A/c 4712/ Cr A/c 1011: 37.200.000 VND
Câu hỏi 10
Đúng
Đặt cờ

In account form, the rules of credits are as follows:
Select one:
a. Decrease revenues, decrease expenses
b. Increase revenues, decrease expenses
c. Increase revenues, increase expenses
d. Decrease revenues, increase expenses

Phản hồi
The correct answer is: Increase revenues, decrease expenses
Câu hỏi 11
Đúng
Đặt cờ

District 1 Import-Export Company submits a request for collection, amount of EUR 70,000.
Collection fee is 0.1%. Bank records account 9123:
Select one:
a. 69.970 EUR
b. 69.930 EUR
c. 70.070 EUR
d. 70.000 EUR
Phản hồi
The correct answer is: 70.000 EUR
Câu hỏi 12
Đúng
Đặt cờ

What does the information on The Balance Sheet show?
Select one:
a. An organization’s incomes and expenses
b. An organization’s resources and obligations
c. An organization’s assets and equity capital
d. An organization’s assets and incomes

Phản hồi
The correct answer is: An organization’s resources and obligations
Câu hỏi 13
Đúng
Đặt cờ

The nominal accounts represent the results of operations over a …………………
Select one:
a. year
b. period of time
c. point in time
d. month
Phản hồi
The correct answer is: period of time
Câu hỏi 14
Đúng
Đặt cờ

Financial accounting information is used by users within and outside the organization
Select one:
a. Financial
b. Managerial
c. Economic
Phản hồi
The correct answer is: Financial
Câu hỏi 15
Đúng
Đặt cờ

at the price of VND 1,350,000/bond. On 12/12/x, NH sold these bonds for 1,400,000 VND/bond.
end of each month. The bank recorded the difference (spread) when buying these bonds on
12/10/x:
Select one:
a. Dr A/c 15.CK: 50.000.000 VND
b. Cr A/c15.CK: 50.000.000 VND
c. Dr A/c 15.PT: 50.000.000 VND
d. Cr A/c 15.PT: 50.000.000VND

Phản hồi
The correct answer is: Dr A/c 15.PT: 50.000.000 VND
Câu hỏi 16
Đúng
Đặt cờ

The Income statement reports the profitability of an organization at a point in time.
Select one:
a. True
b. False
Phản hồi
The correct answer is: False
Câu hỏi 17
Đúng
Đặt cờ

What do most of preparers and users of financial information consider the most important of the
basic financial statements since it measures the success of an organization?
Select one:
a. Notes
b. Income statement
c. Balance Sheet
d. Cash Flow
Phản hồi
The correct answer is: Income statement
Câu hỏi 18
Sai
Đặt cờ

The real account represent the ………………… position of an organization at any point in time.
Select one:
a. Economic
b. Business
c. Management
d. Financial
Phản hồi
Câu hỏi 19
Đúng
Đặt cờ

On 16/10/x, customer presents 1 check that was guarantied by the bank to pay on 01/9/x,
requesting to withdraw cash, check amount is 200,000,000 VND, drawer: Company H. Additional
information: Company H had deposited VND 80,000,000. The balance on Account
4211.Company H is 40,000,000 VND. NH will pay for customers:
Select one:
a. Refuse to pay because the check is over-balance

b. 200.000.000 VND
c. 80.000.000 VND
d. 40.000.000 VND
Phản hồi
Câu hỏi 20
Sai
Đặt cờ

Asset, liability, and equity accounts are known as …………. accounts because they are not
closed at the end of an accounting period.
Select one:
a. Nominal
b. Real
Phản hồi
The correct answer is: Real
Câu hỏi 21
Đúng
Đặt cờ

Saigon Import-Export Company would like to open a L/C with an amount of 300,000 EUR and
40% deposit. The company uses EUR 100,000 from their account, the rest is lent by the bank.
Bank records account 9251:
Select one:
a. 180.000 EUR
b. 100.000 EUR
c. 300.000 EUR
d. 120.000 EUR
Phản hồi
Câu hỏi 22
Đúng
Đặt cờ

Select one:
a. Balance Sheet
b. Notes
c. Income statement
d. Cash Flow
Phản hồi
Câu hỏi 23
Sai
Đặt cờ

Accounting is a service activity which measures quantitative information, usually financial in
nature, and reports to various users for decision-making regarding an organization’s ……………..
activity.
Select one:
a. Business
b. Economic
c. Management
d. Financial
Phản hồi
The correct answer is: Economic
Câu hỏi 24
Sai
Đặt cờ

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 to An Binh Company
Select one:
a. Dr A/c 4211 (NSAG)/ Cr A/c 519: 50 mil VND
b. Dr A/c 4211 (AB)/ Cr A/c 4211 (NSAG): 50 mil VND
c. Dr A/c 519/ Cr A/c 4211 (NSAG): 50 mil VND
d. Dr A/c 519/ Cr A/c 4211 (AB): 50 mil VND

Phản hồi
The correct answer is: Dr A/c 519/ Cr A/c 4211 (AB): 50 mil VND
Câu hỏi 25
Đúng
Đặt cờ

The …………….. reports the profitability of an organization for a stated period of time.
Select one:
a. Notes
b. Cash Flow
c. Balance Sheet
d. Income statement
Phản hồi
Câu hỏi 26
Đúng
Đặt cờ

Each ……………. must be analyzed before being recorded to determine the effect on the assets,
liabilities, and owners’ equity accounts.
Select one:
a. Transaction
b. Activity
c. Behavior
d. Operation
Phản hồi
The correct answer is: Transaction
Câu hỏi 27
Sai
Đặt cờ

The …………… account represent the financial position of an organization at any point in time.
Select one:
a. accounting
b. real
c. nominal
Phản hồi
The correct answer is: real
Câu hỏi 28
Sai
Đặt cờ
When buying available for sale securities at a additional price, accountants record additional
price as:
Select one:
a. Dr A/c 15.Additional Value
b. Cr A/c 433
c. Cr A/c 15.Additional Value
d. Dr A/c 433
Phản hồi
The correct answer is: Dr A/c 15.Additional Value
Câu hỏi 29
Đúng
Đặt cờ

The increases and decreases in accounts are recorded as debits or…………..
Select one:
a. Credits
b. Off balance sheet
c. Balance sheet
d. Falls
Phản hồi
The correct answer is: Credits
Câu hỏi 30
Đúng
Đặt cờ

Song Yen Import-Export Company proposed to discount the Documents valued 100,000 USD,
the bank agreed to discount 90%, the bank's fee 0.1%, the discount rate of 0.8%/month. The
company receives today:
Select one:
a. 89.900 USD
b. 89.200 USD
c. 90.000 USD
d. 82.900 USD
Phản hồi
The correct answer is: 90.000 USD
Each ……………. must be analyzed before being recorded to determine the effect on the assets,
liabilities, and owners’ equity accounts.
Select one:
a. Activity
b. Operation
c. Behavior
d. Transaction
Phản hồi
The correct answer is: Transaction

Câu hỏi 2
Đúng
Đặt cờ
Received Documents from abroad, that request for payment for LC No. 1725/x, amount of USD
100,000.00. This LC had previously been deposited USD 50,000. Currently, the company has no
balance in account 4211 and only 20,000 USD in account 4221. Bank handles this transaction:
Select one:
a. Dr A/C 4282: 50.000$, Dr A/c 4221: 20.000$, Dr A/c 2422: 30.000$
b. Dr A/c 4282: 50.000$, Dr A/c 4221: 50.000$
c. Dr A/c 4282: 50.000$, Dr A/c 2422: 50.000$
d. Do not pay and wait for the instruction of the Import-Export Company in District 10
Phản hồi
The correct answer is: Dr A/C 4282: 50.000$, Dr A/c 4221: 20.000$, Dr A/c 2422: 30.000$
Câu hỏi 3
Sai
Đặt cờ
at the price of VND 1,350,000/bond. On 12/12/x, NH sold these bonds for 1,400,000 VND/TP.
end of each month. Total amounts that was allocated in additional account by the bank up to
12/12/x:
Select one:
a. 6.249.999 VND
b. 2.083.333 VND
c. 4.166.666 VND
d. Unallocated
Phản hồi

Câu hỏi 4
Đúng
Đặt cờ
District 1 Import-Export Company submits a request for collection, amount of EUR 70,000.
Collection fee is 0.1%. Bank records account 9123:
Select one:
a. 70.000 EUR
b. 70.070 EUR
c. 69.930 EUR
d. 69.970 EUR
Phản hồi

Câu hỏi 5
Đúng
Đặt cờ
The real account represent the ………………… position of an organization at any point in time.
Select one:
a. Business
b. Economic
c. Financial
d. Management
Phản hồi

Câu hỏi 6
Đúng
Đặt cờ
The Income statement reports the profitability of an organization at a point in time.

Select one:
a. True
b. False
Phản hồi
The correct answer is: False

Câu hỏi 7
Sai
Đặt cờ
The bank sells a number of trading securities, the buyer pays through a deposit account for VND
450,000,000, the buying price of these securities was VND 340,000,000. Bank records interest:
Select one:
a. Dr A/c 7020: 110.000.000 VND
b. Dr A/c 7410: 110.000.000 VND
c. Dr A/c 7410: 110.000.000 VND
d. Dr A/c 7020: 110.000.000 VND
Phản hồi
The correct answer is: Dr A/c 7410: 110.000.000 VND

Câu hỏi 8
Sai
Đặt cờ
Saigon Import-Export Company would like to open a L/C with an amount of 300,000 EUR and
40% deposit. The company uses EUR 100,000 from their account, the rest is lent by the bank.
Bank records account 9251:
Select one:
a. 120.000 EUR
b. 300.000 EUR
c. 100.000 EUR
d. 180.000 EUR
Phản hồi

Câu hỏi 9
Sai
Đặt cờ
Select one:
a. Income statement
b. Notes
c. Balance Sheet
d. Cash Flow
Phản hồi

Câu hỏi 10
Đúng
Đặt cờ
Customer Y sells to bank 2,000 USD in cash, exchange rate: USD/VND = 18,600 – 18,700. Bank
records VND:
Select one:
a. Dr A/c 4712/ Cr A/c 1011: 37.400.000 VND
b. Dr A/c 4712/ Cr A/c 1011: 37.200.000 VND
c. Dr A/c 4711/ Cr A/c 1011: 37.200.000 VND
d. Dr A/c 4711/ Cr A/c 1011: 37.400.000 VND
Phản hồi
The correct answer is: Dr A/c 4712/ Cr A/c 1011: 37.200.000 VND
Câu hỏi 11
Đúng
Đặt cờ
Accounting is a service activity which measures quantitative information, usually financial in

nature, and reports to various users for decision-making regarding an organization’s ……………..
activity.
Select one:
a. Financial
b. Economic
c. Management
d. Business
Phản hồi
The correct answer is: Economic

Câu hỏi 12
Đúng
Đặt cờ
The …………….. reports the profitability of an organization for a stated period of time.
Select one:
a. Cash Flow
b. Notes
c. Balance Sheet
d. Income statement
Phản hồi

Câu hỏi 13
Đúng
Đặt cờ
With the traditional accounting model a double-entry system of record keeping is used. The
fundamental equation used with this system is
Select one:
a. Assets = Liabilities + Owners’ Equity
b. Assets = Liabilities + Securities
c. Assets = Liabilities
d. Assets = Liabilities + Stocks
Phản hồi
The correct answer is: Assets = Liabilities + Owners’ Equity

Câu hỏi 14
Đúng
Đặt cờ
Song Yen Import-Export Company proposed to discount the Documents valued 100,000 USD,
the bank agreed to discount 90%, the bank's fee 0.1%, the discount rate of 0.8%/month. The
company receives today:
Select one:
a. 89.900 USD
b. 89.200 USD
c. 90.000 USD
d. 82.900 USD
Phản hồi
The correct answer is: 90.000 USD

Câu hỏi 15
Đúng
Đặt cờ
When buying available for sale securities at a additional price, accountants record additional
price as:
Select one:
a. Dr A/c 433
b. Dr A/c 15.Additional Value
c. Cr A/c 433
d. Cr A/c 15.Additional Value
Phản hồi
The correct answer is: Dr A/c 15.Additional Value

Câu hỏi 16
Sai
Đặt cờ
When selling trading securities at a profit, the accountants record:

Select one:
a. Cr A/c 703
b. Cr A/c 741
c. Cr A/c 703
d. Cr A/c 741
Phản hồi
The correct answer is: Cr A/c 741

Câu hỏi 17
Sai
Đặt cờ
Financial accounting information is used by users within and outside the organization
Select one:
a. Managerial
b. Financial
c. Economic
Phản hồi

Câu hỏi 18
Đúng
Đặt cờ
The Balance Sheet is divided into ……………………………….. and reflects the balances in these
accounts at the end of the year.
Select one:
a. assets, liabilities, and owners’ equity
b. revenues and expenses
c. assets and liabilities
d. assets, liabilities, revenues and expenses
Phản hồi
The correct answer is: assets, liabilities, and owners’ equity

Câu hỏi 19
Đúng
Đặt cờ
Revenue and expense accounts are referred to as ………….. accounts because at the end of an
accounting period, they are closed and their balances are reduced to zero.
Select one:
a. Real
b. Nominal
Phản hồi
The correct answer is: Nominal

Câu hỏi 20
Đúng
Đặt cờ
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 to An Binh Company
Select one:
a. Dr A/c 4211 (NSAG)/ Cr A/c 519: 50 mil VND
b. Dr A/c 4211 (AB)/ Cr A/c 4211 (NSAG): 50 mil VND
c. Dr A/c 519/ Cr A/c 4211 (NSAG): 50 mil VND
d. Dr A/c 519/ Cr A/c 4211 (AB): 50 mil VND
Phản hồi
The correct answer is: Dr A/c 519/ Cr A/c 4211 (AB): 50 mil VND
Câu hỏi 21
Đúng
Đặt cờ
Managerial accounting provides financial information for users ………….. the organization.
Select one:
a. Within and outside
b. Within
c. Outside
Phản hồi
The correct answer is: Within

Câu hỏi 22
Sai
Đặt cờ
On 16/10/x, customer presents 1 check that was guarantied by the bank to pay on 01/9/x,
requesting to withdraw cash, check amount is 200,000,000 VND, drawer: Company H. Additional
information: Company H had deposited VND 80,000,000. The balance on Account
4211.Company H is 40,000,000 VND. NH will pay for customers:
Select one:
a. 40.000.000 VND
b. 80.000.000 VND
c. 200.000.000 VND
d. Refuse to pay because the check is over-balance
Phản hồi

Câu hỏi 23
Đúng
Đặt cờ
The …………… account represent the financial position of an organization at any point in time.
Select one:
a. accounting
b. real
c. nominal
Phản hồi
The correct answer is: real

Câu hỏi 24
Đúng
Đặt cờ
Select one:
a. Balance Sheet
b. Income statement
c. Cash Flow
d. Notes
Phản hồi

Câu hỏi 25
Đúng
Đặt cờ
In account form, the rules of credits are as follows:

Select one:
a. Decrease revenues, increase expenses
b. Decrease revenues, decrease expenses
c. Increase revenues, increase expenses
d. Increase revenues, decrease expenses
Phản hồi
The correct answer is: Increase revenues, decrease expenses

Câu hỏi 26
Đúng
Đặt cờ
What does the information on The Balance Sheet show?

Select one:
a. An organization’s resources and obligations
b. An organization’s incomes and expenses
c. An organization’s assets and equity capital
d. An organization’s assets and incomes
Phản hồi
The correct answer is: An organization’s resources and obligations

Câu hỏi 27
Đúng
Đặt cờ
The nominal accounts represent the results of operations over a …………………

Select one:
a. point in time
b. year
c. period of time
d. month
Phản hồi
The correct answer is: period of time

Câu hỏi 28
Đúng
Đặt cờ
at the price of VND 1,350,000/bond. On 12/12/x, NH sold these bonds for 1,400,000 VND/bond.
end of each month. The bank recorded the difference (spread) when buying these bonds on
12/10/x:
Select one:
a. Dr A/c 15.CK: 50.000.000 VND
b. Cr A/c 15.PT: 50.000.000VND
c. Cr A/c15.CK: 50.000.000 VND
d. Dr A/c 15.PT: 50.000.000 VND
Phản hồi
The correct answer is: Dr A/c 15.PT: 50.000.000 VND

Câu hỏi 29
Đúng
Đặt cờ
Asset, liability, and equity accounts are known as …………. accounts because they are not
closed at the end of an accounting period.
Select one:
a. Real
b. Nominal
Phản hồi
The correct answer is: Real

Câu hỏi 30
Đúng
Đặt cờ
The increases and decreases in accounts are recorded as debits or…………..

Select one:
a. Falls
b. Credits
c. Balance sheet
d. Off balance sheet
Phản hồi
The correct answer is: Credits
CHAPTER 5,6,7:
doesn’t
chương 2

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CHƯƠNG 1

Đoạn văn câu hỏi

a.Dr AC 1113 / Cr AC 1019: 2.4 billion VND

a.Dr AC 1011: 115 000 000 VND

a.Dr AC 4221 / Cr AC 1011

Đoạn văn câu hỏi

a.Dr AC 3613 / Cr AC 1011: 10 000 000 VND

Đoạn văn câu hỏi

a.Dr AC 4610 / Cr AC 1011: 3 000 000 VND

Đoạn văn câu hỏi

a.Principle of original price, principle of materiality.

Đoạn văn câu hỏi C2 Cash at Vietnam commercial banks includes:

Đoạn văn câu hỏi

a.Dr AC 1031 / Cr AC 4242

Đoạn văn câu hỏi

a.Dr AC 2121 / Cr AC 1011: 200 million VND

CHAPTER 3: Review Huy dong von

tháng, NH hạch toán tài khoản 1011:

tài khoản 3880:

a) Không hạch toán TK 3880

a) Nợ TK 8010 / Có TK 4913: 230.000đ

b) Nợ TK 4913 / Có TK 8010: 160.000đ

c) Nợ TK 4913 / Có TK 8010: 290.000đ

d) Nợ TK 8010 / Có TK 4913: 320.000đ

tháng, lãi suất 0,65%/tháng, mệnh giá kỳ phiếu là 1.000.000đ/KP, số tiền CK

d) Không hạch toán TK 8030

hạch toán lãi:

a) Nợ TK 8010 / Có TK 4913: 1.030.000đ

b) Nợ TK 8010 / Có TK 1011: 1.030.000đ

c) Nợ TK 4913 / Có TK 1011: 1.030.000đ

d) Nợ TK 8010 / Có TK 4913: 1.000.000đ

toán lãi vào ngày 16/10/x:

c) Không hạch toán

toán Nợ TK 4913 số tiền:

b) 100 million VND

c) 300 million VND

d) 200 million VND

a) Dr. 7020, Credit to account 3941: VND 1,100,000

b) Dr. 3941, Credit to account 7020: VND 1,100,000

c) Dr. 1011, Credit to account 7020: VND 1,105,381

d) Dr. 3941, Credit to account 7020: 1,105,381 VND

a) Business debt 2111: VND 40,000,000

b) Having business office 2111: VND 40,000,000

c) Having business office 2111: VND 35,050,000

d) 2111 debt: VND 35,050,000

a) Dr. 7020 / Credit to account 3941: VND 4,950,000

c) Dr 1011 / Credit account 3941: VND 4,950,000

d) Export account 9410: VND 4,950,000

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) Account 7020: VND 2,000,000

c) Account 7020: VND 400,000

d) Account 7020: 66,667 VND

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) Account 3870: VND 700,000,000

b) Account 3870: VND 750,000,000

c) Dr. 3870: VND 700,000,000

a) Dr 3870: VND 67,000,000