Worksheetstài-liêu-F3 (1)
Total questions: 61
Worksheet time: 31mins
Name
Class
Date
1.
Câu 1: Which statement is the most appropriate regarding to basic content of accounting organization in enterprises:
a)
Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of providing accounting information,Organization of accounting apparatus.
b)
Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of providing accounting information,Organization of accounting apparatus, Organization of inspecting accounting information.
c)
Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of preparing and submitting
statements, Organization of accounting apparatus, Organization of inspecting accounting financial information.
d)
Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of preparing and submitting statements, Organization of accounting apparatus.
2.
Câu 2. Which statement is correct regarding consistency principle:
a)
Adopted accounting methods can be changed.
b)
Adopted accounting methods can be changed if necessary.
c)
Adopted accounting methods can be changed but a business must explain why this change is made and its influence over financial statements.
d)
None of these above mentioned statements is correct
3.
Câu 3. Basic requirements for accounting organization?
a)
Accounting organization must be suitable with production method, management level and business operation characteristics.
b)
Accounting organization must be suitable with management requirements, managerial level and technical equipment in enterprises.
c)
Accounting organization must be economical and efficiency.
d)
All statements are correct
4.
Câu 4. 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; Name and address of person/entity who receives vouchers; Content of vouchers;Quantity, unit price and total value; Signatures and full name of involved persons.
5.
Câu 5. 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.
6.
Câu 6. Which below accounting vouchers should be classified as source vouchers?
a)
VAT invoices, bills, 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 delivery notes, credit notes/debit notes issued by bank.
7.
Câu 7. 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.
8.
Câu 8. 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 fixed assets vouchers.
9.
Câu 9. Which below vouchers are direct vouchers in respect of collecting data on cash transactions:
A. Cash receipt notes, payment request.
a)
Cash receipt notes, cash payment notes
b)
Loan contract, cash receipt notes..
c)
Application for advance, Cash payment notes.
10.
Câu 10. 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.
d)
Application for advance, Cash payment notes.
11.
Câu 11. Which below statement is correct regarding the basis of issuing purchased goods receipt notes?
4 lines
12.
Câu 12. 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, inventory accountant
d)
Serving bank, chief accountant, cashier.
13.
Câu 13. 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.
14.
Câu 14. 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.
15.
Câu 15. Which below departments/persons should be involved in the voucher rotation process for finished goods/outsourced goods receipt?
a)
Production department, stock keeper, inventory accountant, production cost accountant and other related accountants
b)
Production department, fixed assets accountant, production cost accountant and other related accountants.
c)
Sales accountant, stock keeper, inventory accountant, and other related accountants
d)
Supplier, inventory accountant, production cost and other related accountants
16.
Câu 16. Which below departments/persons should be involved in the voucher rotation process for product/goods delivery?
a)
Sales department, customer (buyer), Stock keeper, Inventory accountant, related accountants.
b)
Serving bank, Stock keeper, Inventory accountant, related accountants.
c)
Sales department, supplier (seller), Inventory accountant, related accountants.
d)
Sales department, supplier (seller), chief accountant, Inventory accountant.
17.
Câu 17. 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)
Acc 621
b)
Acc 154
c)
Acc 632
d)
Acc 152
18.
Câu 18. Which of the following is NOT the requirement of accounting book system in an accounting entity?
a)
Accounting book system must ensure the relationship between chronological order and systematic order of book-recording.
b)
Accounting book system should ensure the relationship between general ledgers and sub-ledgers.
c)
Accounting book system should ensure the effectiveness of accounting voucher rotation.
d)
Accounting book system should ensure the procedures of data cross-checking and controlling.
19.
Câu 19. What is the structure of an adjusting account for an asset account?
a)
Downward adjusted value on the debit side and upward adjusted value on the credit side
b)
Upward adjusted value on the debit side and downward adjusted value on the credit side
c)
Only posting downward adjusted value on the debit side
d)
Only posting upward adjusted value on the debit side
20.
Câu 20. What is the determinant for the number of General Ledgers in an accounting book system?
a)
The number of accounting vouchers
b)
The number of accounting sub-accounts
c)
The number of accounting general accounts
d)
All of the above
21.
Câu 21. Which of the following is NOT about processing and systematization of accounting information?
a)
Application of Value measurement
b)
Organization of accounts system
c)
Organization of accounting books system
d)
None of above
22.
Câu 22. Accounting objects that need valuing are:
a)
Assets, liabilities, owners' equities, revenue, other income, expenses and business performance results
b)
Assets, liabilities
c)
Assets, liabilities, owners' equities
d)
Revenue, other income, expenses and business performance results
23.
Câu 23. In Vietnam, an accounting entity shall establish its chart of accounts based on:
a)
Accounting regulations for enterprises (Circular No.200/2014/TT-BTC)
b)
Book-recording method of chronological order and systematic order
c)
The level of business equipment
d)
Either Accounting regulations for enterprises (Circular No.200/2014/TT-BTC) or Accounting regulations for SMEs (Circular No.133/2016/TT-BTC)
24.
Câu 24. In General Journal Voucher accounting form, the information from General journal vouchers are transferred to
a)
General Journal
b)
General Ledgers of related accounts
c)
Voucher Journal
d)
Ledger Journal
25.
Câu 25. Which of the following report is NOT classified as a management accounting report?
a)
Statement of Cash Flow
b)
Inventory report
c)
Increase or decrease in fixed assets report
d)
Account receivable and account payable report
26.
Câu 26. Which of the following principles must be followed when preparing financial statements?
a)
Going concern, Accrual basis, Consistency, Materiality and aggregation, and Offsetting, comparative
b)
Going concern, Accrual basis, Consistency, and Materiality and aggregation
c)
Accrual basis, Consistency, Materiality and aggregation, and Offsetting
27.
Going concern, Accrual basis, and Consistency
4 lines
28.
Câu 27. Which of the following methods are commonly used to analyze accounting information?
a)
Comparison method
b)
Factor analysis method
c)
Comparison method and Factor analysis method
d)
None of the above
29.
Câu 28. Which of the following does NOT describe characteristic of centralized accounting organization
a)
Central accounting department is in charge of all accounting tasks.
b)
Subordinate units might be entitled to set up their own accounting departments.
c)
Accounting records are kept and retained at the central accounting department.
d)
This form enables quick implementation of accounting practices or standardized procedures.
30.
Câu 29. Which of the following describes the characteristics of decentralized accounting organization
a)
The central accounting department is responsible for guiding and inspecting the accounting work in the accounting departments at subordinate units.
b)
Central accounting department is in charge of all accounting tasks.
C. Subordinate units are divided into 2 groups: dependent units and independent units.
c)
This form is suitable for small and medium-sized enterprises with low hierarchy and do not operated in scattered areas.
31.
Câu 30. A is a state-owned company. A has 1 subsidiary called "B company" with independent accounting and 01 subordinate called "C company". Determine the form of accounting organization for the Group of A,B, C companies?
a)
Centralized form
b)
Decentralized form
c)
Semi-centralized form
d)
Decentralized form or semi- centralized form
32.
Câu 31. A is a state- owned company with 2 subordinates: B factory and C factory. B and C are entitled to set up their own accounting departments. Which financial statements are prepared and submitted by A company as required by the State?
a)
A Combined/General financial statements for the whole group as one entity
b)
Financial statements of A company and combined/general financial statements of the group.
c)
Separate financial statements of A and combined financial statement of B and C.
d)
Separate financial statements of A, B, C.
33.
Câu 32. Models of management accounts organization (in the relationship with financial accounting) can be classified into:
a)
Financial model, Management model and Mixed model
b)
Separate model, Combined model and Mixed model
c)
Financial Management Model and Separate Model
d)
General Model, Financial - Management Model
34.
Câu 33. Which of the following describes characteristic of separate model of management and financial accounting organization.
a)
The accountant uses the accounting book system to serve both the financial reporting system and the management accounting reporting system.
b)
Accountants collect detailed information as required by the management accountant from financial accounting' s vouchers and books.
c)
There must be two separate accounting divisions: the financial and the management accounting division.
d)
Among all accounting items, some items are subject to a separate accounting organization while remaining items are subject to a combined accounting organization.
35.
Câu 34. In accounting organization, management accounting process must be in compliance with accounting regulations, principles, mechanism, norms, and regulations
a)
True
b)
False
36.
Câu 35. A rational accounting process is only based on accounting laws, accounting standards, and other regulations
a)
True
b)
False
37.
Câu 36. Regarding to the principle of consistency, accounting in enterprise must ensure the consistency between accounting divisions and other management divisions, between parent company and affiliates. Accounting contents, objects, methods and accounting system can vary.
a)
True
b)
False
38.
Câu 37. Conduction of initial book-keeping to record accounting data on accounting documents and rotation of these documents is the first major content of accounting organization for purposes of collecting accounting information and checking validity and legality of economic transactions occurred.
a)
True
b)
False
39.
Câu 38. Organization of providing accounting information is a necessary requirement by macro and micro economic management
a)
True
b)
False
40.
Câu 39. Accounting information shall be presented on financial statements only
a)
True
b)
False
41.
Câu 40. Retention of accounting vouchers/documents may vary upon different categories of accounting vouchers
a)
True
b)
False
42.
Câu 41. Accounting vouchers that were corrected would be considered as invalid ones
a)
True
b)
False
43.
Câu 42. With regarding to data collecting on cash transactions, direct accounting vouchers include cash receipt notes, cash payment notes, debit notes, credit notes.
a)
True
b)
False
44.
Câu 43. Payroll sheet, timesheet, work confirmation letter are labor vouchers.
a)
True
b)
False
45.
Câu 44. For each occurred business transaction, accounting voucher must be created one time only
a)
True
b)
False
46.
Câu 45. Is the following statement about processing and systemizing management accounting information true or false?
"Processing and systematizing management accounting information should be in compliance with generally accepted accounting principles to assure the reliability and objectivity of economic transactions and events"
a)
True
b)
False
47.
Câu 46. Is the following statement about purpose of sub-accounts true or false?
"An accounting entity may open sub-accounts for its information management and control"
a)
True
b)
False
48.
Câu 47. Is the following statement about Chart of Accounts true or false?
"With the view to identifying accounts on the basis of information for financial statements, Chart of Accounts can be classified into two main groups, balance sheet accounts and profit and loss accounts".
a)
True
b)
False
49.
Câu 48. In Vietnam, each accounting entity may only use one account system for financial accounting as prescribed by the Ministry of Finance. True or false?
a)
True
b)
False
50.
Câu 49. Each accounting book must have Opening balance and closing balance. True or False?
a)
True
b)
False
51.
Câu 50. Is the following statement about Chart of Accounts true or false?
"Chart of accounts is only be opened and used as a whole for the purpose of processing information of financial accounting and management accounting"
a)
True
b)
False
52.
Câu 51. The number of financial reports are un-changed and to be required by government?
a)
True
b)
False
53.
Câu 52. The form of financial reports in Vietnam is required to be consistent with the guidance of Ministry of Finance?
a)
True
b)
False
54.
Câu 53. Financial reports in Vietnam may be not prepared under 'going concern assumption'.
a)
True
b)
False
55.
Câu 54. Enterprises are required to disclose information about management accounting.
a)
True
b)
False
56.
Câu 55. In financial statements, the 'reporting day' and the 'authorized issuing day' are the same.
a)
True
b)
False
57.
Câu 56. Is the following statement true or false?
The form of centralized accounting organization is suitable for small and medium-sized enterprises with low hierarchy.
a)
True
b)
False
58.
Câu 57. Is the following statement true or false?
In enterprises with decentralized accounting organiztion, All subordinate units take responsibilities for their own assets, liabilities and business performance independently.
a)
True
b)
False
59.
Câu 58. Is the following statement true or false?
All accountants must have accounting certificate/certification
a)
True
b)
False
60.
Câu 59. Is the following statement true or false?
There are two forms of accounting inspection: Regular and irregular checks.
a)
True
b)
False
61.
Câu 60. Is the following statement true or false?
When implementing financial accounting and management accounting, businesses must perform general accounting and detailed accounting simultaneously.
a)
True
b)
False
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