Vietnamese Accounting Quiz

According to the Vietnamese accounting laws, a voucher must contain following elements

• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers.

• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers.

• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers; Content of vouchers; Quantity, unit price and total value.

• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Nameland address of person/entity who receives vouchers; Content of vouchers; Quantity, unit price and total value; Signatures and full name of involved persons.

According to the Vietnamese accounting law, an accounting voucher should contain:

• 7 elements.

• 6 elements.

• 5 elements.

• 4 elements

Regarding to accounting vouchers classification, optional vouchers have following characteristics

• Optional vouchers are used internally only.

• Optional vouchers are used internally. The state only gives instruction on several content recorded 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 recorded, target and set-up method of these accounting vouchers.

Accounting vouchers form contains

• Paper form.

• Electric form.

• Both paper form and electric form.

• Others

Application of accounting vouchers system in enterprises must be based on

• The state's regulations on accounting vouchers.

• Business operating characteristics of an enterprise.

• Management requirements of an enterprise.

• All of above statements

Which below accounting vouchers should be classified as source vouchers?

• VAT invoices, bilis, goods receipt notes, cash receipts, cash payments.

• VAT invoices, advance requests, payment requests, bank statements.

• Advance request, cash payment, goods receipt notes, VAT invoices.

• Goods receipt notes, goods delivery notes, credit notes/debit notes issued by bank.

Which below accounting vouchers should be classified as bookkeeping vouchers?

• VAT invoices, bills, goods receipt notes, cash receipts, cash payments.

• VAT invoices, advance requests, payment requests, credit notes/debit notes issued by banks.

• Advance request, cash payment, goods receipt note, VAT invoices.

• Goods receipt notes, goods delivery notes, cash receipt notes, cash payment notes.

In respect of business transaction nature, accounting vouchers are divided into

• 5 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers, and tangible fixed assets vouchers.

• 4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers.

• 4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, tangible fixed assets vouchers.

• 4 categories, including: Labor vouchers, sales vouchers, monetary vouchers, and tangible fixed assets vouchers.

Which steps are included in the organization of accounting voucher system in an enterprise:

• Set up a list of accounting vouchers, content of accounting voucher, and voucher form.

• Determination on issuance of vouchers and voucher checking.

• Set up the voucher rotation process and storage of vouchers.

• All above steps.

Which below vouchers are direct vouchers in respect of collecting data on cash transactions:

• Cash receipt notes, payment request.

• Cash receipt notes, cash payment notes.

• Loan contract, cash receipt notes.

• Application for advance, Cash payment notes.