KẾ TOÁN HÀNH CHÍNH SỰ NGHIỆP

The entries are used for the transaction “The amount of expenditure from actual payment order from the State Budget”:

• Cr acc 012

• Cr acc 013

• Dr acc 012

• Dr acc 013

According to Circular 107/2017/TT-BTC, which off-balance sheet accounts is not related to the state budget?

• acc 008

• acc 002

• acc 009

• acc 012

According to Circular 107/2017/TT-BTC, accounting books include:

• General accounting books and Subsidiary Accounting books

• Ledger and cash book

• Ledger, property book and cash book

• Ledger, property book, debt book and cash book

Account 012 is used to record:

• Actual payment order from State Budget

• Advance payment order from State Budget

• Budget Estimates for administrative and non-business activities

• Budget Estimates for capital construction

The entries are used for the transaction “The amount of funding by actual payment order from the State Budget”:

• Dr acc 012

• Dr acc 013

• Dr acc 0082

• Dr acc 0081

Which in case of supplementing the account at the same level as the accounts specified in the circular 107/2017/TT-BTC?

• The entity must be approved in writing by the superior authority

• The entity must be approved in writing by the Ministry of Finance

• The entity is self-replenishing

• Both A and B

According to Circular 107/2017/TT-BTC, when does an entity close the accounting books to prepare financial statements?

• At the end of the monthly accounting period

• At the end of the quarterly accounting period

• At the end of the annual accounting period

• All the above options

The entries are used for the transaction “The amount of funding by actual payment order from the State Budget”:

• Dr acc 112 (Treasury)

  Cr acc 3371;

  Dr acc 012

• Dr acc 112 (Treasury)

  Cr acc 3371;

  Dr acc 013

• Dr acc 112 (Treasury)

  Cr acc 3371

• Dr acc 112 (Bank) Cr acc 3371

  Dr acc 012

The entries are used for the transaction “The amount of funding by advance payment order from the State Budget”

• Dr acc 112 (Treasury)

  Cr acc 3371;

  Dr acc 013

• Dr acc 112 (Treasury)

  Cr acc 3371;

  Cr acc 013

• Dr acc 112 (Treasury)

  Cr acc 3371

• Dr acc 112 (Bank) Cr acc 3371;

  Dr acc 012

According to Law on Accounting No 88/2015/QH13, how many methods of correcting accounting book in the case of electronic recordkeeping?

• 1

• 2

• 3

• 4