Kế Toán Ôn Tập

What is accounting?

• Collecting information.

• Checking and analyzing information.

• Recording accounting books.

• All of the above.

According to the 2015 Accounting Law of Vietnam, what is accounting?

• It is based on past data and information to forecast future events.

• It is the work of calculating and recording the economic value of transactions.

• It is the collection, processing, checking, analyzing, and providing economic and financial information in the form of value, material, and labor time.

• It is the systematic recognition through the formation and development process of business organizations.

According to the 2003 Accounting Law of Vietnam, what is accounting?

• It is the collection, processing, checking, analyzing, and providing economic and financial information in the form of value, material, and labor time.

• It is the systematic recognition of sales during the operation of the enterprise.

• It is the collection, calculation, and reporting of financial information of enterprises in the form of value, material, and labor time.

• It is the calculation and recording of the economic value of transactions.

What measurement does accounting use?

• Value.

• Material.

• Labor time.

• All three types of measurements above.

What are the main measurement groups used to measure the level of waste of objects participating in economic processes?

• Weight, volume, area.

• Material, value, labor time.

• Hour, day, week.

• All groups above are incorrect.

What is the subject of accounting?

• Market situation, competition situation.

• Assets, capital sources forming the assets of the enterprise and their movement.

What is the accounting object?

• Market situation, competitive situation.

• Assets, capital sources forming enterprise assets and their movement.

• Discipline enforcement situation.

• Cash inflow and outflow situation.

What are the characteristics of assets in a business?

• Tangible or intangible.

• The business can control them.

• They can bring economic benefits to the business in the future.

• All are correct.

Why are receivables considered assets of the unit?

• They are economic resources controlled by the unit.

• They have the potential to bring economic benefits in the future.

• They are formed from past transactions.

• a, b, c are correct.

What is an advance payment?

• Not an asset of the business.

• An asset of the business.

• Belongs to the business's capital.

• Not certain to be an asset of the business.