10 - 15 Phút Test Trình Độ Miễn Phí Dành Cho Môn FR - F7 ACCA

3/29/24, 5:47 PM 10 - 15 Phút Test Trình Độ Miễn Phí Dành Cho Môn FR/F7 ACCA
10 - 15 Phút Test Trình Độ Miễn Phí Dành

Cho Môn FR/F7 ACCA
Total points 130/200
Giúp kiểm tra toàn diện tiếng Anh, khả năng tư duy và kiến thức chuyên ngành cho những
ai còn đang băn khoăn không biết bản thân có đủ trình độ để bắt đầu học môn FR/F7
ACCA hay không.
Email *
bbb@gmail.com
Xác thực thông tin 0 of 0 points
Điền chính xác để hỗ trợ nhận kết quả bài test và quà tặng.
Họ tên của bạn là gì? (Điền Tiếng Việt có dấu) *
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Hà Nội
Hồ Chí Minh
Khác
https://docs.google.com/forms/d/e/1FAIpQLSdogQxV8JPY0nur4yMB4BMduPx7NGFfyjOdsk5Kgk1CHGIzYA/viewscore?pli=1&pli=1&viewscore=AE0… 1/14
Cảm ơn bạn đã xác thực thông tin. Mời bạn bắt đầu tham gia bài test
I. Double Entry Bookeeping 50 of 50 points
Câu 1: * 10/10
$8,000 Dr
$8,000 Cr
$12,000 Dr
$12,000 Cr
Câu 2: What journal entry is required to record goods taken from inventory *10/10
by the owner of a business?
Debit Drawings and Credit Purchases
Debit Sales and Credit Drawings
Debit Drawings and Credit Inventor
Debit Purchases and Credit Drawings
Câu 3: * 10/10
A B
C D
Câu 4: A sole trader is $5,000 overdrawn at her bank. She receives $1,000 *10/10
from a credit customer. Which elements of the financial statements will
change due to this transaction?
Assets and liabilities only
Liabilities only
Assets only
Assets, liabilities and equity
Câu 5: Which of the following calculates a sole trader’s net profit for a *10/10
period?
Closing net assets + drawings – capital introduced – opening net assets
Closing net assets – drawings + capital introduced – opening net assets
Closing net assets – drawings – capital introduced – opening net assets
Closing net assets + drawings + capital introduced – opening net asset
Phần 2: Accruals, prepayments, trade receivables 20 of 50 points
Câu 6: * 10/10
A B
C D
Câu 7: * 0/10
$19,620
$22,850
$26,080
$37,340
Câu 8: * 0/10
$14,100
$13,100
$12,500
$11,500
Câu 9: * 0/10
$1,015
$1,100
$1,185
$1,300
Câu 10: 10/10
$11,000
$155,000
$281,000
$364,000
Phần 3: Non-current assets and inventory 40 of 50 points
Câu 11 * 10/10
$33,460
$58,032
$60,228
$65,898
Câu 12 * 10/10
$18,984
$25,312
$29,531
$33,750
Câu 13 * 10/10
$382,600
$384,200
$387,100
$400,600
Câu 14 * 0/10
Understated by $18,400
Overstated by $18,400
Câu 15 * 10/10
A B
C D
Phần 4: Financial statements 20 of 50 points
https://docs.google.com/forms/d/e/1FAIpQLSdogQxV8JPY0nur4yMB4BMduPx7NGFfyjOdsk5Kgk1CHGIzYA/viewscore?pli=1&pli=1&viewscore=AE… 10/14
Câu 16 * 0/10
$50,000
$86,000
$90,000
$126,000
Câu 17: Whose needs are general purpose financial statements intended to *10/10
meet?
Shareholders of incorporated entities
The general public
Users of financial statements
Regulatory authorities
Câu 18: Which of the following items may appear in a company’s statement *0/10
of changes in equity, according to IAS 1 Presentation of Financial
Statements?
1, 2 and 3
1, 2 and 4
1, 3 and 4
2, 3 and 4
Câu 19: Which of the following should NOT appear in a company’s *10/10
statement of profit or loss and other comprehensive income?
A loss after taxation for the financial year
Dividends received from investments
Gain on revaluation of a non-current asset
Dividends paid to shareholders during the year
Câu 20: * 0/10
$730,000
$750,000
$1,030,000
$1,050,000
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3/29/24, 5:47 PM 10 - 15 Phút Test Trình Độ Miễn Phí Dành Cho Môn FR/F7 ACCA

10 - 15 Phút Test Trình Độ Miễn Phí Dành

Xác thực thông tin 0 of 0 points

Họ tên của bạn là gì? (Điền Tiếng Việt có dấu) *

Hiện nay bạn đang ở thành phố nào? *

I. Double Entry Bookeeping 50 of 50 points

Debit Drawings and Credit Purchases

Debit Sales and Credit Drawings

Debit Drawings and Credit Inventor

Debit Purchases and Credit Drawings

Assets and liabilities only

Assets, liabilities and equity

Closing net assets + drawings – capital introduced – opening net assets

Closing net assets – drawings + capital introduced – opening net assets

Closing net assets – drawings – capital introduced – opening net assets

Closing net assets + drawings + capital introduced – opening net asset

Phần 2: Accruals, prepayments, trade receivables 20 of 50 points

Câu 10: 10/10

Phần 3: Non-current assets and inventory 40 of 50 points

Phần 4: Financial statements 20 of 50 points

Shareholders of incorporated entities

The general public

Users of financial statements

A loss after taxation for the financial year

Dividends received from investments

Gain on revaluation of a non-current asset

Dividends paid to shareholders during the year

Câu 20: * 0/10

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