Nguyên Lý Kế Toán

What activities are included in the supply process? (Choose 2 answers)

• Investment in fixed assets

• Purchasing raw materials

• Human resource management

• Reserving tools and equipment

Identify the factors that can affect the supply process? (Choose 2 answers)

• Changing market demand

• Supplier's ability to provide

• Company's marketing events

• Rising raw material prices

Why does the actual price of raw materials and tools purchased externally include various actual purchasing costs?

• To increase the company's profit

• To reduce the product cost

• To fully reflect the actual costs incurred by the company

• To ensure accuracy in financial reporting

When planning production, what factors should the company consider? (Choose 2 answers)

• Advertising costs

• Raw material costs

• Labor costs

• Transportation costs

Which of the following examples illustrates general production costs? (Choose 2 answers)

• Depreciation costs of machinery in the production workshop

• Electricity costs for the production workshop

• Raw material costs for product production

• Marketing costs for the product

The Rạng Đông Light Bulb Joint Stock Company in March exported raw materials for product production worth 580,000,000 VND, serving the general needs of the production workshop worth 220,000,000 VND. Perform the accounting entry for this transaction?

• Debit Account 621: 580,000,000 Debit Account 627: 220,000,000 Credit Account 152: 800,000,000

• Debit Account 621: 580,000,000 Debit Account 627: 220,000,000 Credit Account 151: 900,000,000

• Debit Account 622: 580,000,000 Debit Account 627: 220,000,000 Credit Account 153: 800,000,000

• Debit Account 621: 580,000,000 Debit Account 622: 220,000,000 Credit Account 152: 800,000,000

Sơn Yến Advertising and Printing Company has electricity costs in March according to the invoice with VAT of 10% used for the production department.

Company In and Advertising Son Yen has electricity costs in March according to the invoice with VAT of 10% used for the production department 28,600,000 VND, used for the enterprise management department 16,500,000 VND. Determine the accounting entry for this transaction?

• Debit Account 627: 28,600,000 Debit Account 642: 16,500,000 Credit Account 331: 45,100,000

• Debit Account 627: 26,000,000 Debit Account 642: 15,000,000 Debit Account 133: 4,100,000 Credit Account 112: 45,100,000

• Debit Account 627: 26,000,000 Debit Account 641: 15,000,000 Debit Account 133: 4,100,000 Credit Account 111: 45,100,000

• Debit Account 627: 26,000,000 Debit Account 642: 15,000,000 Debit Account 133: 4,100,000 Credit Account 331: 45,100,000

Company May Thao Hien in March calculates the salary payable for direct production workers: product A: 170,000,000 VND, product B: 180,000,000 VND; for workshop staff: 50,000,000 VND. Determine the accounting entry for this transaction?

• Debit Account 622A: 170,000,000 Debit Account 622B: 180,000,000 Debit Account 627: 50,000.00 Credit Account 112: 500,000,000

• Debit Account 621A: 170,000,000 Debit Account 621B: 180,000,000 Debit Account 627: 50,000,000 Credit Account 334: 400,000,000

• Debit Account 622A: 170,000,000 Debit Account 622B: 180,000,000 Debit Account 627: 50,000,000 Credit Account 334: 400,000,000

• Debit Account 622A: 170,000,000 Debit Account 622B: 180,000,000 Debit Account 627: 50,000,000 Credit Account 111: 400,000,000

What is the process of product consumption? (Choose 2 answers)

• The process of bringing products into circulation through sales methods

• The process of producing and processing products

• The payment process between economic units and customers

• The process of advertising and marketing products