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Vòng 3.2 A&A

Total questions: 10

Worksheet time: 3mins

Name
Class
Date
1.

Who wrote the song “Ghen Covy”?

a)

Khắc Hưng

b)

Min

c)

Quang Đăng

d)

Erik

2.

Which country has the highest bridge in the world?

(a)  

3.

Which accounting concept or principle states that the transactions of a business must be recorded separately from those of its owners or other businesses?

a)

materiality concept of accounting

b)

time period concept of accounting

c)

matching principle of accounting

d)

business or economic entity concept of accounting

4.

Issue of equity shares is a cash flow from …… activities.

(a)  

5.

How is the P/E ratio calculated?

(a)  

6.

Which one is direct tax?

a)

Value added tax

b)

Income Tax 

c)

Special Consumption Tax

d)

Import duties

7.

In determining the amount of a provision, a company using IFRS should generally measure using the best estimate of the amount of the loss expected to occur.

True or False?

(a)  

8.

………. is the value of an asset that can be realized upon its sale, minus a reasonable estimation of the costs involved in selling it.

(a)  

9.

Carrying out analytical procedures is required at the planning stage, and it is a substantive procedure.  

True or false?

(a)  

10.

Significant conditions, events, circumstances or actions that could adversely affect the entity’s ability to achieve its objectives and execute its strategies create ….. risks.

(a)