TCKTDN

1.      Which below statement is the most appropriate?

• Revenues and incomes are recognized only when there is reasonable certainty of potential economic benefits, whereas expenses must be recognized when there is a reasonable likelihood of potential occurrence.

• Revenues and expenses are only recognized when there is reasonable certainty of economic benefits inflow to or outflow from the entity.

• Revenues and incomes are only recognized when there is potential economic benefits inflow, whereas expenses must be recognized when there is a reasonable certainty of occurrence

• Revenues and expenses can only be recognized when cash is collected or paid out

Which below statement is true?

• Accounting policies and accounting methods applied are unchangeable

• Accounting policies and accounting methods must be applied consistently for at least 3 fiscal accounting periods

• Accounting policies and accounting methods must be applied consistently no longer than 5 consecutive fiscal accounting periods

• Accounting policies and accounting methods must be applied consistently for at least 1 fiscal accounting period.

Basic requirements for accounting organization?

• Accounting organization must be suitable with production method, management level and business operation characteristics

• Accounting organization must be suitable with management requirements, managerial level and technical equipment in enterprises

• Accounting organization must be economical and efficiency

• All statements are correct

Which below statement describes the definition of accounting vouchers?

• Accounting vouchers can be seen as a means of information

• Accounting vouchers are legal documents to prove for occurred and completed business transactions of one enterprise

• Accounting vouchers are the basis of the bookkeeping process

• All of the above-mentioned statements

According to the Vnese accounting laws, a voucher must contain ___ elements.

1.      According to the Vnese accounting law, an accounting voucher should contain:

• 7

• 6

• 5

• 4

Regarding accounting vouchers classification, optional vouchers have the following characteristics

• Optional vouchers are used internally only

• Optional vouchers are used internally. The state only gives instructions on several pieces of content recorded on these vouchers for enterprises to follow due to their own business.

• Optional vouchers are used commonly and widely by different entities in the economy

• Optional vouchers are standardized by the State in respect of type, form, content record, target and set-up method of these accounting vouchers

Accounting vouchers form contains:

• Paper form

• Electric form

• Both paper and electric form

• Others

In respect of business transation nature, accounting vouchers are divided into:

Application of the accounting vouchers system in enterprises must be based on:

• The state’s regulations on accounting vouchers

• Business operating characteristics of an enterprise

• Management requirement of an enterprise

• All of above statement