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WorksheetsBé tập đọc 1
Total questions: 28
Worksheet time: 14mins
Name
Class
Date
1.
According to the Vietnamese accounting laws, a voucher must contain following elements
a)
Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers.
b)
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.
c)
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.
d)
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.
2.
According to the Vietnamese accounting law, an accounting voucher should contain:
a)
7 elements
b)
6 elements
c)
5 elements
d)
4 elements
3.
Regarding to accounting vouchers classification, optional vouchers have following characteristics
a)
Optional vouchers are used internally only.
b)
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.
c)
Optional vouchers are used commonly and widely by different entities in the economy.
d)
Optional vouchers are standardized by the State in respect of type, form, content recorded, target and set-up method of these accounting vouchers.
4.
Which steps are included in the organization of accounting voucher system in an enterprise:
a)
Set up a list of accounting vouchers, content of accounting voucher, and voucher form.
b)
Determination on issuance of vouchers and voucher checking.
c)
Set up the voucher rotation process and storage of vouchers.
d)
All above steps.
5.
Accounting vouchers form contains
a)
Paper form.
b)
Electric form.
c)
Both paper form and electric form.
d)
Others.
6.
Application of accounting vouchers system in enterprises must be based on
a)
The state's regulations on accounting vouchers.
b)
Business operating characteristics of an enterprise.
c)
Management requirements of an enterprise.
d)
All of above statements.
7.
Which below accounting vouchers should be classified as source vouchers?
a)
VAT invoices, bilis, goods receipt notes, cash receipts, cash payments.
b)
VAT invoices, advance requests, payment requests, bank statements.
c)
Advance request, cash payment, goods receipt notes, VAT invoices.
d)
Goods receipt notes, goods đelivery notes, credit notes/debit notes issued by bank.
8.
Which below accounting vouchers should be classified as bookkeeping vouchers?
a)
VAT invoices, bills, goods receipt notes, cash receipts, cash payments.
b)
VAT invoices, advance requests, payment requests, credit notes/debit notes issued by banks.
c)
Advance request, cash payment, goods receipt note, VAT invoices.
d)
Goods receipt notes, goods delivery notes, cash receipt notes, cash payment notes.
9.
In respect of business transaction nature, accounting vouchers are divided into
a)
5 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers, and tangible fixed assets vouchers.
b)
4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers.
c)
4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, tangible fixed assets vouchers.
d)
4 categories, including: Labor vouchers, sales vouchers, monetary vouchers, and tangible ñxed assets vouchers.
10.
Which below vouchers are direct vouchers in respect of collecting data on cash transactions:
a)
Cash receipt notes, payment request.
b)
Cash receipt notes, cash payment notes.
c)
Loan contract, cash receipt notes.
d)
Application for advance, Cash payment notes.
11.
Which below vouchers are relating vouchers in respect of collecting data on cash transactions
a)
Cash receipt notes, payment request.
b)
Cash receipt notes, cash payment notes.
c)
Loan contract, application for advance, payment request.
12.
Which below statement is correct regarding the basis issuing purchased goods receipt notes?
a)
Purchased goods receipt note should be issued as an enterprise signs in the contract with supplier.
b)
Purchased goods receipt note should be issued as goods has been imported into the warehouse.
c)
Purchased goods receipt note should be issued as supplier accepts enterprise`s goods order.
d)
None of the above.
13.
Which below departments/persons should be involved in the voucher rotation process for cash at bank?
a)
Serving bank, banking accountant, related accountant.
b)
Stock keeper, chief accountant, banking accountant.
c)
Banking accountant, chief accountant
d)
Serving bank, chief accountant
14.
Which below departments/persons should be involved in the voucher rotation process for cash withdrawal from bank (cash fund increment)
a)
Banking accountant, bank, cash recipient, cash accountant.
b)
Banking accountant, customer, cash recipient, cash accountant, Cashier.
c)
Banking accountant, chief accountant/account holder, bank, cash recipient, cash accountant, cashier.
d)
Banking accountant, chief accountant, cash recipient, supplier, cashier.
15.
Which below vouchers are direct vouchers in respect of collecting data on inventory transactions:
a)
Goods delivery notes, goods receipt notes.
b)
Internal goods delivery notes, Inventory acceptance minutes.
c)
Inventory report, Inventory stock records.
d)
All of above vouchers.
16.
Which below vouchers are relating vouchers in respect of collecting data on inventory transactions:
a)
A. Goods đelivery notes, goods receipt notes.
b)
B. Internal goods delivery notes, Inventory acceptance minutes.
c)
C. VAT invoices, bills, debit notes, credit notes, cash payment notes, cash receipt notes.
d)
D. None of these above vouchers.
17.
Which below departments/persons should be involved in the voucher rotation process for finished goods/outsourced goods receipt?
a)
A. Production department, stock keeper, inventory accountant, production cost accountant and other related accountants
b)
B. Production department, ñxed assets accountant, production cost accountant and other related accountants.
c)
C. Sales accountant, stock keeper, inventory accountant, and other related accountants
d)
D. Supplier, inventory accountant, production cost and other related accountants
18.
Which below departments/persons should be involved in the voucher rotation process for product/goods delivery?
a)
A. Sales department, customer (buyer), Stock keeper, Inventory accountant, related accountants.
b)
B. Serving bank, Stock keeper, Inventory accountant, related accountants.
c)
C. Sales department, supplier (seller), Inventory accountant, related accountants.
d)
D. Sales đepartment, supplier (seller), chief accountant, Inventory accountant.
19.
Which accounting principle(s) that accountants shall apply to for inventory measurement?
a)
A. Historical cost
b)
B. Consistency
c)
C. Prudence
d)
D. AIl of them
20.
A manufacturing business applies Corporate Accounting Regulations of Circular 133/2016/TT-BTC to its accounting system. Which type of account that accountants shall use to collect information of incurred direct material cost when processing and systemizing financial accounting information?
a)
A. Acc 621
b)
B.Acc 154
c)
C.Acc 632
d)
D.Acc152
21.
Which of the following is NOT the requirement of accounting book system in an accounting entity?
a)
A. Accounting book system must ensure the relationship between chronological order and systematic order of book-recording.
b)
B. Accounting book system should ensure the relationship between general ledgers and sub - ledgers.
c)
C. Accounting book system should ensure the effectiveness of accounting voucher rotation.
d)
D. Accounting book system should ensure the procedures of data cross-checking and controlling.
22.
What 1s the structure of an adjusting account for an asset account?
a)
A. Downward adjusted value on the debit side and upward adjusted value on the credit side
b)
B. Upward adjusted value on the debit side and downward adjusted value on the credit side
c)
C. Only posting downward adjusted value on the debit side
d)
D. Only posting upward ađjusted value on the debit side
23.
What is the determinant for the number of General Ledgers in an accounting book system?
a)
A. The number of accounting vouchers
b)
B. The number of accounting sub-accounts
c)
C. The number of accounting general accounts
d)
D. All of the above
24.
Which of the following statements about the valuation of inventory are correct, according to VAS 2 Inventories?
(i) Inventory items are normally to be valued at the lower of cost and net realizable value.
(ii) The cost of goods manufactured by an entity will include materials and labor only. Overhead costs cannot be included.
(iii) Selling price less estimated profit margin may be used to arrive at cost if this gives a reasonable approximation to actual cost.
a)
A. (i) only
b)
B. (i) and (ii) only
c)
C. (i) and (iii) only
d)
D. None of the statements are correct
25.
Which of the following is NOT about processing and systematization of accounting information?
a)
A. Application of Value measurement
b)
B. Organization of accounts system
c)
C. Organization of accounting books system
d)
D. None of above
26.
Accounting objects that need valuing are:
a)
A. Assets, liabilities, owners’ equities, revenue, other income, expenses and business performance results
b)
B. Assets, liabilities
c)
C. Assets, liabilities, owners’ equities
d)
D. Revenue, other income, expenses and business performance results
27.
In Vietnam, an accounting entity shall establish its chart of accounts based on:
a)
A. Accounting regulations for enterprises (Circular No.200/2014/TT-BTC)
b)
B. Book-recording method of chronological order and systematic order
c)
C. The level of business equipment
d)
D. Either Accounting regulations for enterprises (Circular No.200/2014/TT-BTC) or Accounting regulations for SMEs (Circular No.133/2016/TT-BTC)
28.
In Vietnam, Trade payable account has:
a)
A. A debit balance
b)
B. Either a debit balance or a credit balance
c)
C. A credit balance
d)
D. A zero balance/ no ending balance
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