lOMoARcPSD|29897221

TRAC NOHl eM NGU ~N LY K~ TOAN -VO THU

HANG - 2020 - CHUO NG 3
Ctu 1: • Khoi n tri tn,6,c . chi phi tr6 truoc " 16
4

A. Loei eh, phi d•c bfet. chf xu4t hiO'n trong de cOng ly 1°"1.
s. T•t dn dfl dltn Cho khoi n tri tnroc cua chi phi trong tvo,n g
... (kh6n g phi\ chi phl hl.n
~I)
C. Ca A va B c.Hu 4ung
CAu 2: Phan hao m6n cu ■ TSCl> ph•t slnh trong thing thl '1lJIC7C gql IA
A . Chi phl khju hao B. Kh4u hao IOy k6 C. Ca\ A vi\ B
CAu 3: Phin hao mc)n cua TSCD ti) khl bit c1iu dU'a v,o
si, d\lng din lh ♦ n t,t dtrqe 991 ~
A. Chi phi khiu hao B. Khiu hao Hiy ki C. Ca A vi B
cau 4: Cau phat bfAu nao sau dly Hin quan din ueut toan
ffltu chlnh "
A. U6n quan 1 hoic nhi~u tai khoan thuOc Bflo cao ket qua
ho,t dOng ho,c nhi6u ti, khoan thuOc
Bao cao tlnh hlnh tai chlnh.
8 . KhOng bao gib liAn quan "'" ti!n.
c . El'1c:,c thvc hitn vao ngay cul>i ky k6 toan, tnrac khi 13p Bao cao tai chrnh
.
t>. Ci 3 du trtn Giu dung
Clu 6~ ..But toan cStiu chlnh anh hllO'ng Gin d6ng IU'U chuy
\hlM Q 6n cua tJin, trong ky k' to6n " nh&1
1'.. ~ ~ lcl'\\ gh\ n"'n doanh thu.
8 . Tl,n glam khl ghl nh&n chi phi.
C. Kb6c \g _\'6n quan .-n dbng Mn. D. A vii B dung
Clu 6: ..sb 11.u.. cua cac but IQln Gu ~hlnh •nh hU'O'l
'lg djn bjio do tAJ chfnh nhar ihj nllo
A. Bao cao IQ'i nhu~n glli lai. 8. Bfio c~o k6t qui hofl OOng.
C. Bao c:c\o tlnh hinh tai chinh . D. Ci 3 b•o cao
E. B vaC
Ciu 7: Vite thl/C hit n but toin diiu chinh cu61 ky la d6
A. Ap d1,mg k6 toan dOn tlch dOi voi cac nghi~ vv kinh
toan.
ta
phat sinh co li6n quan dim nhi~u ky k'

B. Cung cip th6ng tin chlnh de vt\ doanh thu, chi phi thvc
t6 dl phi11t slnh llong ky.
C. Tai san, nv phai tra dllVC ghi nhtn chlnh xac
D. Ca 3 ciu trin
Cau 8: Phat bil!u nao sau day lien quan d6n °Khiu hao tal sin"
A. Phc\n b6 din nguytn gia cua IAi san cl> djnh v~o cha phi trong su6t thal gian sli di.ing
t.ai sin dv ki6n cua
B. Chi phi khau hao cua tal ain cfll9'C ghl nh•n trong but toin
dltu chinh
c . La sv ao luang mLIC dO giam gli cua tal dn tr6n thl truong
o. Ava a a~u t1ung E. Ca J cau dl!u dung

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Ciu 9· Co ng lY k'Y mv
A
O ~
I Phleu
• m1) v6 khm n vay 100 h• ng4 n hjn
g AAA, k' toa n
t h (gray hon
hfc:h a"otn

A NQ' Tht tan g phl ,u phdl lra 100

/ C6 Tl~n 100

B. N(>' TI~ l00 / C6 Thvong phld

u phal lhu too
phd l tra 100
C. N11 Tl6 n 10O/ C6 ThU'O'ng phl 6u
sJn c-6 dfn h (Th16t bU. kA toa n the o
10
Ciu : ~rn n Bio cjo tln' h hln h taJ chinh. tr6n quan d6n t.al .
a
dol ch, tl6u nio SIU dly :
A Nguyan gill. o Ud khoan '1hl~l
bt .

B. Kll ju hao I0y k~. a tal khoan

·Kh~u hao luy ke . Thid t bt

C. Gia trl oon J~I. D. Ca A vi 8 vii C

lu hao roy kit" phan anh
CAu 11: S6 du-cua .., Jchoin "Kh
LMn g
A. S6 khj u hao phat Sll'Jh lrong
bat aju su d\m g O~n hl~n t41l.
B. Gia tri hao mo n cua tal dn tc:r kh1
C. Ph ,n t~I san aa chuy~n thanh
ohl phi qua qui trlnh dvng. sv
O. Bv • C
Ciu 12: Ciu pha t bfj u n•o sau
o,y U6n quan ct6n tal kho.in ..KfJ u hao rov k&"
hln h W chl nh dllQ'C ghl
k~t cAu gld ng vOi kit du tat kho an m;:, phi l tta. t<hl Ian Bao c.to tlnh
A C6
san mb no (l'lt\u chfnh.
t>en Mi san , vi bl tru ra khot ll\l hlo h ~, chl nh d'ttO'C
ng&1 Q'C ,~, vol klr c,u cua tal khoan Tel san. Khl ltn iMo do Unh
8. C6 ~t clu
9 vao v~n chu sa hO'U.
ghl b4)n v6n chu sa hO'u vi duQ'c ~n h till chl nh
VC lfl vM ktt du cua tal kho jn T•I a.6n. Khl ftn 8'o c;Jo tlnh hln
C. C6 kit du ngtf
kho l tJI dn mi n6 ort\u chl nh.
dll(J'C ghf b6n tal san, v.t bJ t,11 ra
an T•I san. Khi l!n Bao cao tlnh
hln h tjf chl nh t1U'Q'C
fO'C ~l val k~t ~u ciia "' kho
D. C6 k~t c6u R9l
ghi Wn v6n chusa hOu va dU'Q'C tn'.r ra v6n so hOu.
chu
"gl i trt con 1,1 c6 qua n ht
11

sli' dyn g. "Kh iu hao IOy k6" v•

c.iu 13~Th&o thb i glen
g, glt, t,j con I~ ngav ~n g tang
theo.
A Kha u hao IOy k~ ngay c~ng 14.n
g, gla trj con 1,1 ngay cAng gla
m
8. f<h iu hao my kl n,gay cang tiln
C. KhOng /Jtn q11an nh&u. c1lfVC
lhu . tr" 6e khl han g hoa . thi nh ph4 m d!J'qe tllu th,_., dlc h V\f
CAu 14: "Kh oin UOn di
thu do cua ngu bn 19' klnh ,, (tit •'n ). k•m tho
o tAn g
g. Oi y,. d6n g
~un g cAp cho kh4ch han ltp phi t cun g c,p a6n ph ,m
kho jn nv ph6 1 tra, boi vi n6 chrnh Ii nghTa,vi.a cua doanh ngh v ♦ y, khJ no ph ,t
cua n Iii lfl kho in t~#m di nh tn. VI
c hlt n dfc h v~ ho fc pha l hot
hay ph ll thyr I
Nq, phl ll tn·· 06 •• n~I dun g C:UI
slnh. kt toi n ghl Co cho Iii khoan
B Ooanh tnu nhOin trt16'c.
A. Doanh thu Qhua th1,1c hlfn .
D. A vi B
c . ooanh lhu aa thvc hlfn .
tiu. Th ,ng 2, kh6 ch
■ u 6 1 thf A b•n ra 1.0 00 ph liu qui tfing, mf nh g" 50/phl
CAu 16: Th ing 1, qc 350 ph l,u
d6h•na cu•
mu • al6 u thl, Th ing 3 af6u thf thu n6t du,
hin g avd yn g 650 phl ,u g thAng 1 al bao u6m
a hin t. Hol but to6n gM nh tn tron
do khi ch hin g tha nh toj n khl mu 50.000
B. C6 "Oo anh thu nh tn tr116c"
A. Co ·ooanh thu ban h4ng• 50.000
tratn,6'c" 50.000 D. Khong c6 bOt loim n6o aung
C. C6 "Chi phi

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Ciu tC: Tb.6ng 1. alfu thl A bin ,. 1,000 phJ,iu qui t.tng. mtflh gM IOlptlh. Thing 2, ~
bing •ii dy ng 550 phJ6u di m u. tano eua·•"u tfli. Thang 3 situ lhl thu n6t dc.,qc 350 phl6u
do knich lh .lng lhanl'I W:n khi mua Mno. H6I ·IM)t toin 1ghJ ,mtn trong thing 2' d beo g6,n
A eo -Dcanh ,Thu ba'1 tw1a· J2.soo a. ,No "Doanh1fhu man tn10e" 32--500
C. A vi B
C,lu 11: TM"9 t , ■ il u thl· A, Wn ,a 1.GOO phitt.1 qui ttng_. mfnh gl.6 IO'phllu. Thlnt 2.
1
~

hbg·•'1·dyna ISO ~ di mu.a td_ng allu lhf. Thlr,g 3 alitu lhf thu nM d"'l'C MO phi6u
eu
do kllkh hip;g1thub toln khl mua bing.. Hal but roin ghf nhp ·t ,ong thing 3 d baa v6m
A. Co "'Doanh hi .,._ ~ . 15 000 a Cd "Ooanh thu ba'I !\Ang• 17.500
C Ntt •Doant, ·ttiy N\ln rn.tac· 15.000 D. A •• C
C1u 11: Ky ,Y Wn Ut ttnic rio Sff12/201 l. Cho ,din ngjy 071011201 1. kA to6n moil c6 d.ly ·d u
1

thong tin di miu dlfnh m(K s6 Iii lchoan c.hl phf. ,c toanh lhu di phit sinft trong nim 2015.
Vty, ck but toan dJiu chfnh niJ I i 4llf'IC ghE nhtfl vie s6 tbeo
A. Npy 3111',2/2015
B. Ng1y 071011'2016
C Tu ngay 011Nl112016 - d\o d!n ng.ay 07,1) 112016. tuy t.heo . , oMn ,d w:; th6ng
1 bn d6 ~
chinh
0 . Phu tnuOc vao ~ 0-,V. aia ban Qia,n dlic
Clu 11~-Tai khojn . _ chinh gJirrt' .. di khoin ffli
, .__ s6., cua no t>t w ira ld'I01 9' ,d&t ala r.a 5l:ho4n ma n6 tJilu d\lnh co ~ quan Wn * bik,, cao
~dmh
8 Kit du w.a tli khdn nty u,• nguoc 1af vow i. diJ liil WIOM mA n6 Clit., chint!
1

C. Ci,.A 'V:i B
~u 10: Trtn bang c;J_n d61 u,.:, da dilu eh inh. 16 dll ~ya cjl khoin nJio sau cUJ d.:.ng di lfp
1

mOt ph.i:n cua IMio do r., nhut,. giCr I.JI c;ho Icy k.6 to,a1n1
A. T a . ~ v6o aw 16- nuu - c.6 ~ tnuong
8 . Tai lltha6n: et\ hie
C CiAva B
Cau 21 ! Kj "'' 1oari ,d i tftuc v•o 3111112015. Obo din npy 01101 1201 &. ki toi,, mai nnt.n d"9'C
ta6a dcm titn dtt,t ell phM nm trong nAm 2015. Q ,COM di JhJ "lltn dlt phi ftliy v.i o d noa,
31112/2015. H61,..lfc ghl •"htn u, c6 'P
dvng nguyln tk U 1Nn nao
A Nguyen tk ,cdng bd ay du a. NQu,tft lie phu hqp
C CAAvaB
Ciu 22: M\JC d"tdl th\f'C Nin but totn cniu chmh
;. cap nt1a1 s.6,dll a.i64 kj ,chin~ .tac tho m01 Ii.I khoan taJ san va no Plii tra.
B ~P nhar s6 ~ cha mOt s6 U.1 khoan doa.nh U\IJ ya du pnl
C Cl.n U\.tl cno nghi69 vu 1Mn qu.an ~ nh~ ky 'k6 tNn
D. Tit d 1d c ~ i dung btn

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Clu Zl: Lotl tit sin nto u .u Oly dn phil ·thi,c hltn1but toln dliu chintl1ghl1nh,n • it adU uo
luy lei..
A Nh6 vAn phOng e. Miy m6c. 1h»6i bl
C. 8't 0 . A Yi B
E Cj A. 8, C
cau 24: OU, blnh dl~u chinh d1J19C lhy.: hstn IMO 1h11 ty
A.. Phan anh but to~n .~ u ehtnh vto s~ NMI ky, tap bing tan ddl lhu ,Cfl 4'~u d'llnh.
8. Phan 6nh but t°'n diiu chlnh vao sc\ Nh,flt ky, dluy,n a6 Htu d'liu ,chlnh tang s6 di, ftp
bin91c.ln d'I du, di d'~,U c;hinh. ~

C. Phin IM bul'lotn dl6u ddnh ~Q ~ Nhtl ky. !Op 'bang dn d6i Uni di «Wu dlTnh. e,huyln 16 ueu
4"16u dlinh safti s6 c:4J.
D. Kb&l,gco dap 6n dung,.
Clu 26: Ky ,,era
nl6n cft Ui
A. Ky kf LO~fl CO·"6 di\M nho hem 1 n~m B. Ky lt·t toin U\i.Rg, quy·.
C. CiAviB
Clu 21~Ntl duno Mo •eu dly Hin quan ,Q n •1Ky 11A 1·o:ln d6n tJch 0

A C4c ,giao cftch ck,oe gt,, nh¥i ·1rong kj k' t,04\n ph.lt mh c.t.c sv kitn
e. iooanh nghitp ghi nh4n doaM ffiU kN1~n t6t v,tc cuntl' dp dfe,h \f\l (Chay yJ gtd nhln 'khl hq
nhcQn duvc bln)
C. Chil phi duvc gtu ~ ~ ph:t1 Stnh (th.ay vi kN di chi lri)
D· e vac
E. Ci A. Bvi C
C-.flu 27: ~• dung ftio Nu a, lifn quan cS6n 1<6 loin ttin •c o ,o Tiin'"
11

A DoaM th.I ,duvc ghi nh6n th~~ d~ chrq'C lttt.1

B. Chi l)hr d'c.NTC. ,g hj, nhln kN 1-&.n 141 dwc du trl
C. C.Ac auao,djch d'10'C Qhi ~n uong ky phftl w.h de Sit klen
D. A vi 8 1E. ca A B C
Clu 21: N61: dung Rio aau dly Hin quan din ,d ., dn lhtit phit thi,c hltn die lblil. toin dllu
chinh cui1 11.j'
A. But tNn ~u chin'h dim l>do ,Anp c4c nguy&n ate ghi nhOn donnh thu,va ch ◄ , pht duttc tuan thu·.
8 . Du(Jt vt,u cAu "'61 tkh1 doanh nghltP-SCT C
c Bao g6m mOl ta1 lchoh 11-bn quan ,,,. ~o coo k61 qui hoot dOng \16 mOt w kho4n tren bao c6o
·f:lnn tllnh 1111 chlnh
D. Tit d 1cic n ♦ I dung ·1,tn.
elu 21: '"Kho,n chi phi di phil llfllh nhvng v6n ~hVII Vi uin" thi ·d vqc '" ' "
A Ctu phi ~n IOI. 8 . Chi phl1,d, n Ucb.
C. Ch, phi dla 1Ph6 n b6 0 c~ phi tr.\ lnr6c

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Clu 30,: ..Cle, khotn cllJI phl di tn IMn V\16ic, lthl dvqc ,o,,dfnct _ ,Ulu Ul\t.. lhl14"'9C 19' 1:ei
1

A. Chi phi hoAn 1;,d,.

1
1B. Chi ph d6n Uch. 1
,

C. Chi phi chO' p1'.ln 'M, D~A YI C dling

ctu S1 ; ~t<holn U6fl di 'lhU 'l ru6t ktl'hoAn thlnh dleh w-..• dd "'9c ghl nh:fin vio
A Doanh ui.u c-hua thvc hi6fl e. ,Oo1nh th~ nhln 1ruoc
C. Douh thu d'~n tlch D. A v• B cung ,dung
Clu 12: ..Dolnh Ulu boin 1tr IA lin ftl ktmc c.Oa
A Doanti thu cti.u1 lhll" h~ B. Doanh ·thu nhtn tnr6c
C Doanh lhu d6n 'lldl D. A v• 8 cung dung
Ctu 33: · Chi ph·I hDln ltl1"' .. tin . . kMc:. c.ua
A Chi phi tri 1Nbc B. Chi phi' dbn Uch
C. CN phi chb phan b6 D. Avie cOng dllng
Clu 34~• Doanh thu '1U9C- gill fth;ln kj nay, kt 1au th~ hlfn vlfc Ul:11 tlln· IA nOI dung cua
A. 00.nh Uw ctn,a Ch\lC l\lt,, e. Ooanh aw nl\ln u:uoc
C. Doanh thu hol" fll D. Doanh tbu d6.n tlcl'I
Clu 35: 11C6~ lkho• " c1tl1phi d"9C ,ghl nhtn1kt nay., kt au Dive.h1•n vltc chi din" 16 n~I dung
ria
A. Chi phi ~n lich B. 011 pb l holn lfi
C Ctu f!hl cha phln b6 D. IB vt, C cung ~
Clu1H : Clu 15: lhlng 1, • ilu1lhl A Win ra 1.0DO phitu qlii1IJnG',, mtnb lU IOlpJlr,u,. Thing
1

2, thi"Ch hing s il d!Jnl 650 p111'u • mu1 hlng Olia ...u 1111- TIiing S 9i6u tllf Utu ,nOI ~
350 phltu do kbic'- hlng Nnh1toin •hi mu ■ htng. "-'I but to.an ghf nllfn tlraftf thin1 1 sl
bao,gim
A Co "Ooanh lhu Wn hrAing• 50.0001 8. C6 "Chi1phi 'I d tN6c" SO.COO
e. Kh6ng c6 but toin n.io dung
Ct u 37: OM ·YO't de nghltp vy 116n qua~ d6n nhriu kj kt toiln. vlo c.61 lly, nual>n 9bl nhtn
d.,..: chlnh de doanh thu. clll 1p hi. (.hi :l ti toan1dn ·th\,I: h5fn c6ng vlfc ma HU dl:,
A. 1.4P Bang U:nh nl!l6p. B. rnlu chinh til kholft.
C. Ktl6i s6cac ~ Nlotn D C4A, BviC
ct u 31: N~ Idung 1nlo uu dly Hin quan din 11phln b6 chl phi tti lfu6c" rilo clll01 ky:
A. Chi ptimdi ,phat sinh k'f na-, djch vv 1d l w dvng ma kt·n,.,., ca& ky k6 toan lh11c h-tn bu11o6n
dniu Chlnh, Icy sau k6 1oan sA chi .. ._
B, T'6n di chi ra,Ul n quan nhliu ky lc:6 to.tn, cu61 kj, U toln lh'IC blfn,lb lit totn ,d liu chlnh.
C. r.an ,cN ra1ky nty. h1nb th~h _., :d_n, cu~ ky k6·,...,uu,c h~n but toln &lu chfnh
o, ev, c
Ciu 3,9: Nh "°'
a6 dar n'l va 1lang1•61d11 c6 lftn,Bln:G clt11d'&il U11i·,d i dllu cbi'nll C,n blnt
vol 1n blu, d IOlft c6 lh6 'l iy '"loin bt 16 dv cu. tal1•in, nq phlii VA,vt v6n chu • • hO\I di
lf.p W,o, ~,D
dnh hl11h til cldnh chlnh th·k ... Clu phlt blju d6 Ui
r,. Kh6ng chtnb de
1
e, Ch(nh :de

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Ciu 40: Ntf dung 1n io NU Wn duvl1Ii dung, NU khl kt toin lhyrc hltn but loin d'fiu chinh ..
pl\ln b6 doanh thu cb1t1 th\f'C hltn"'
A Tti sin~ giam sau but to6n .,.., chinh njy.
e. N~ phai tri se t1ng sau but to4n d'~ dmh ~ -
c. V&l chu so hQu bl giam sau but toan
1
d:._ dmh nay.
D. A. a, c eung,dung
Clu 41 : Nti dung mo btn duol1II,dung. NU lthl d k,I n (hyc hlfn b61 't Nft ,d liu chinh "'pbln
b6 c'hi phi tri tNvc'"'
A. Tii san se,gam s.au b-tit to.\o oi.u chi"lh My
B Ne, ph41Ui ~ .~ sau bi.It 10,n !Mu dlinh ~ -
C. V6n chu si hw bi giam sau but t~n ,d'.lu chinh nty.
o. A. c ,cung dung
CAI.I 42: Ntl dung nio lb tn duot Ii dung, uu khl k6 tojn Hive lh ltn but 'l.o in dliv c:hinh · atu
nhln,chi phi d6,- Uch•
A TAI dn s6 glim,sav tMi1 CoOn diilu d'lilith nly
B. Ne;, pnJi b'a156 ting sau but coin cr~u cninh ~
C V4n dtu $0 h&u bi gi.im NU bu1 lo6n <fl~u chinh niy
D. a. c cung fung
Clu 43: N ♦ l dung nio bin dwt 16 dung, ••u khl Id toln thvc h l ♦ n but l•n dilu chlnh ..ghl
ll'htn doanh u," dt\n,tJch•
A. V6in,trul 16 hCru a6 Ciftg tau but l~_n d16u chlnh nty
B. Ne, pt\41 ttll II glim uu bu1 loan cf-'u chinh nay
C. T., sin ·1 616~ sau but roan 6&u c11.wn n1'y
D. A, C c,u q dung
Clu 44,: •u :k•h6n.g lhyc lh lfn bin tmn df6 u1chinh ... phln b4 chi phi lri tnl6c",. hol CK chJ
U.u btn bio do ttl chfM a6 bl inh nU'6'ng thi nio
A T4l san bt cao han tmrc ,t j B. Vim dlu w h(ru bi Oldp hem thuc t6
1

C. Ctu phi bi lhAp,hon lhllC 1' D. A vt C d'u ng

E. A, e. c~ dung
Ci1u ,s: Niu kh6ng thvc hltn but •~n dl6u cMnh "'ghl nhtin chi phi d'6n tich". b6I c•c c hl tlkl
trin Wo,cto di cMnh se bl ,nh tu11•,ng th:6 nAo
A No- l)ha1 trA bll 01Jp hon lhyc ,, e VM dlu 16 h(n, eao hon thvc t6
C Chi, ph 1bt ~p nan t1111c t6
1
D A. va C d&J dong
E. ct A, B wa C cMu dung
C'I u ••: N, u •h&ng lhyc hl ♦ n but lo6n dt6u ch lnh ..phin ~ doa:nh thu chva thyc hl ♦ n " , h61
etc chf tNu btn bflo do UI chlnh 11 bl lflh hwng N nio
A NO' phu) 1fA bl lhip hcra UliJC t6 9. V4o chu so huu cao hon th1n t-6
C. Doanh1thu bl th6p ,l ion lhlfC t6 D A v6 CCUDgdung1

.,,
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C.u41! *u lch6ng th,c hrtn bl.itto ind1'u chlnh ..ghl nhln dollnh tbud6
n tkh.., hcMck chi
tMu·btn b6o cao tit ctifnh si bl ,nh hwng th6 n.lo,
A. N17 phjJ tnl cao hem lhve •• B~ T6l dn bl thAp hon Utve ..
C. Vdn cfl_u,ab ,h:U'U bi l'J,jp hem lhl/C 1' D. B Yi C cllng dung E. ,CA A.. a, C c:ung dllng
ct u 41: C6ng 1y lfp c:ac but tom1 dllu chlnh Qhl nhtn d'o anh thu1d6n dch, 11.000
ehl phf d~ tich 12.000. H61
thuin (16 1t11dn) al bl
"'u , ghl nhfn
kh6ng ·U .yic hltn die but.toan dliu chlnh trtn Ull krt nhutn

A Th4p,hon thi,c • ·3.000 8. Cao hon th-.,c ,, 3.000

c. v~n chu so hOu 11dp hon a.ye t.\ 3.000 D. A vi c dUflg
C,u 49: C6ng ty ftp ck but to6n Bu chinh ghl nfltn doanh thu d6n deb 11,000
. thl nhfn
chJ phi d~n ffch 17.000. H61 ntu kh6ng tttyt: hltt,1ck: but ·IOln dfiu cftlnh
l,_n 1111 ,91 nhu;tn
lhuin (.'6 lhuin.t 11 bl
A. Tb'p han1th!,te ., 2J)00 B. Cao hon lhyc ,,,2.000
c . V6n th Li w hJ,u cao hon ffl11c 1, 2.000 D. B vii C dung

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