Quiz về Kế Toán

Which of the following cases is recorded in the accounting book?

• Signing a contract to rent a workshop for production worth 20 million/year

• Purchasing fixed assets worth 50 million, not yet paid

• Receiving a payment order for customer service of 5 million (money not yet spent)

• All of the above

The subject of accounting is:

• Market situation, competition situation

• Assets, capital sources forming the enterprise's assets and their movement

• Discipline implementation situation

• Cash inflow and outflow situation

Which group uses accounting information to forecast profitability and debt repayment ability?

• Management

• Creditors

• Investors (concerned about profit)

• Tax authorities (concerned about profit)

Characteristics of assets in an enterprise:

• Tangible or intangible

• The enterprise can control them and has full rights to use them

• They can bring benefits to the enterprise in the future

• All of the above

How do assets in an enterprise fluctuate when participating in the production process?

• No fluctuation

• Fluctuate frequently

• Value increases gradually

• Value decreases gradually

Financial accounting has the characteristic:

• Information about events that have occurred

• Linked to the entire enterprise

• Has legal validity and must have high reliability

• All of the above

Accounts receivable:

• Are not assets of the enterprise

• Are assets of the enterprise but are being occupied by another unit

• Are not assets of the enterprise because the assets of the enterprise must be at the enterprise

• Are uncertain assets of the enterprise

Financial accounting has the characteristic:

• Information about events that are happening and will happen

• Linked to each department, each functional activity

• Has flexibility

• None of the above

Which event will be recognized as an accounting transaction?

• Customers pay debts to the enterprise

• Employees use office supplies

• Interviewing job candidates

• No event

What will be recorded as a business transaction of accounting?

• Customer pays debt to the enterprise

• Employee uses office supplies

• Interviewing job candidates

• No events