Trắc nghiệm Nguyên lý Kế toán – Tiếng Anh là một môn học quan trọng của sinh viên được đào tạo bằng tiếng anh dành cho sinh viên các ngành liên quan như Kinh tế, Quản trị kinh doanh, Tài chính tại nhiều các trường đại học hiện nay. Đề trắc nghiệm Nguyên lý kế toán này gồm 45 câu xoanh quanh kiến thức chung của các sinh viên của ngành học này.
Trắc nghiệm Nguyên lý Kế toán – Tiếng Anh.
Câu 1: Which of the following is a liability:
a) Prepaid expense
b) Accounts receivable
c) Wages payable
d) Sale revenue
Câu 2: Which of the following is true:
a) Assets = Liabilities – Owner’s Equity
b) Assets = Liabilities + Owner’s Equity
c) Liabilities = Assets + Owner’s Equity
d) None of above is true
Câu 3: At the end of its accounting period, the Sky Company had $15,000 in shareholders’ equity and amounts owed to creditors totalling $11,000. The total assets in the company were:
a) $15,000
b) $26,000
c) $4,000
d) $11,000
Câu 4: Which of the following is not an asset:
a) Cash
b) Accounts Receivable
c) Equipment
d) Owner’s Capital
Câu 5: Assets are recorded at their original purchase price according to the:
a) Historical cost principle
b) Matching principle
c) Consistency principle
d) Materiality principle
Câu 6: Net Sales minus the Cost of Goods Sold equals
a) Net Income
b) Income From Operations
c) Other income
d) Gross Profit
Câu 7: The combination of Selling Expenses and Administrative Expenses is referred to as
a) Operating Expenses
b) General Expenses
c) Total Expenses
d) Other Expenses
Câu 8: The formula of ROA is
a) Net profit before tax / General Assets
b) Net profit after tax / General Assets
c) Net profit before tax / Average Assets
d) Net profit after tax / Average Assets
Câu 9: Inventory is purchased on credit:
a) One asset increases and another asset decreases
b) An asset increases and a liability increases
c) An asset decreases and a liability decreases
d) An asset decreases and owners’ equity decreases
Câu 10: A $10,000 receipt was received from an accounts receivable, as a result:
a) An asset decreased and an expense decreased
b) A liability decreased and an expense increased
c) An asset decreased and an expense increased
d) An asset decreased and another asset increased
Câu 11: The inventory costing method selected by a company can affect:
a) The balance sheet
b) The income statement
c) Both statements
d) Neither statement
Câu 12: The perpetual inventory method has the advantage over the periodic system in that:
a) A physical count is not required
b) Inventory shortages is not eliminated
c) There are lower operational costs
d) Details relating to the number of items on hand are readily available
Câu 13: A set of accounts is called a:
a) Trial balance
b) Spreadsheet
c) Balance sheet
d) General ledger
Câu 14: Cost of goods sold plus the Gross profit equals
a) Net sales
b) Other income
c) Selling expenses
d) Income from operations
Câu 15: Carlton Construction Company sold a home that it built for a total cost of $150,000 for a sales price of $250,000. The journal entries to record the sales revenue and cost of the sale would include:
a) A debit to Cost of Goods Sold for $150,000
b) A credit to Finished Goods for $150,000
c) A debit to Sales Revenue for $250,000
d) A and B
Câu 16: The product cost includes:
a) Direct material cost, direct labour cost, overhead cost
b) Direct material cost, direct labour cost, overhead cost, selling expenses
c) Direct material cost, direct labour cost, overhead cost, administration expenses
d) Direct material cost, direct labour cost, overhead cost, selling expenses, administration expenses
Câu 17: Which of the following are showed on Balance sheet
a) Assets, liabilities, owner’s equity
b) Net sales, selling expenses, owner’s equity
c) Other income, other expenses, financial income, financial expenses
d) Assets, income summary
Câu 18: Profit after tax / Average equity:
a) Return on equity
b) Return on total assets
c) Gross profit margin
d) Operating profit margin
Câu 19: Other income minus other expenses equals
a) Profit from other activities
b) Net income
c) Income from operations
d) Gross profit
Câu 20: Net profit before corporate income tax minus current corporate income tax expense equals
a) Net profit after corporate income tax
b) Financial income
c) Earning per share
d) Other income
Câu 21: Which of the following accounts is an expense account
a) Administration expenses
b) Advances
c) Prepaid expenses
d) Accrued expenses
Câu 22: The balance sheet reports:
a) Financial position on a specific date
b) Results of operations on a specific date
c) Financial position for a specific period
d) Results of operations on a specific date
Câu 23: The Income statement reports:
a) Financial position on a specific date
b) Results of operations on a specific date
c) Financial position for a specific period
d) Results of operations for a specific period
Câu 24: Your business purchased merchandise goods of 25,000,000 VNĐ on credit. The journal entry to record this transaction is:
a) Dr 156 – Merchandise goods 25,000,000 Cr 131 – Accounts receivable 25,000,000
b) Dr 156 – Merchandise goods 25,000,000 Cr 331 – Accounts payable 25,000,000
c) Dr 331 – Accounts payable 25,000,000 Cr 156 – Merchandise goods 25,000,000
d) Dr 153 – Supplies 25,000,000 Cr 331 – Accounts payable 25,000,000
Câu 25: The journal entry that records your payment of 2,500,000 VNĐ by cash on hand for the supplies purchased on credit is:
a) Dr 331 – Accounts payable 2,500,000 Cr 131 – Accounts receivable 2,500,000
b) Dr 331 – Accounts payable 2,500,000 Cr 111 – Cash on hand 2,500,000
c) Dr 111 – Cash on hand 2,500,000 Cr 331 – Accounts payable 2,500,000
d) Dr 153 – Supplies 2,500,000 Cr 111 – Cash on hand 2,500,000
Câu 26: Where would the balance of accounts receivable be found?
a) Balance sheet
b) Income Statement
c) Cash flow statement
d) Statement of retained profit
Câu 27: XYZ Company (XYZ) had the following assets and liabilities: Cash in hand: 5,000; Accounts payable: 4,000; Inventory: 2,700; Accounts receivable: 8,100; Office furniture: 4,500; Loan from ABC company: 15,000; Motor vehicles: 12,000 Shareholders’ equity would be:
a) $2,300
b) $31,000
c) $13,300
d) None is true
Câu 28: Which of the following is not an asset?
a) Accounts payable
b) Inventory
c) Land use rights
d) Works in progress
Câu 29: Accounts payable should be listed on the balance sheet in which category?
a) Assets
b) Liabilities
c) Shareholders’ equity
d) Expenses
Câu 30: Which of the following is not a liability of a business enterprise?
a) Wages and salaries payable
b) Other payable
c) Borrowings and finance leases liabilities
d) None is correct
Câu 31: The following information at 30 June 20xx of XYZ Company: (Unit: $) Share Capital: 100,000; Equipment: 150,000; Inventory: 30,000; Accounts Receivable: 20,000; Account Payable: 30,000; Retained Profits: 80,000; Cash: 10,000 What is the balance of total assets at 30 June 20xx?
a) $290,000
b) $210,000
c) $200,000
d) None is correct
Câu 32: Which of the following cannot be revenue of a company?
a) Cash sales
b) Credit sales
c) Interest on investment
d) Borrowing from a bank
Câu 33: Which of the following cannot be an expense of a company?
a) Cost of goods sold
b) Repayment of principal of a loan
c) Payment of interest on a loan
d) Sales commissions
Câu 34: Which of the following is an intangible asset?
a) Prepaid insurance
b) Loan from bank
c) Patent
d) Accounts receivable
Câu 35: Inventory was purchased by a business for $3,000; $2,000 was paid in cash and the rest was put on account. The journal entry will include:
a) A debit to inventory of $1,000
b) A credit to accounts payable of $1,000
c) A credit to accounts payable of $2,000
d) A credit to accounts payable of $2,000
Câu 36: Received cash at bank from customer
a) Dr Accounts Receivable / Cr Cash
b) Dr Cash at bank / Cr Accounts Payable
c) Dr Cash at bank / Cr Accounts receivable
d) None of these above is correct
Câu 37: A business purchases inventory for $5,000, paying $1,000 cash and the rest to be paid next month. The journal entry will include:
a) A debit accounts payable of $4,000
b) A debit to inventory of $5,000
c) A credit to accounts payable of $1,000
d) None of the above is correct
Câu 38: A credit balance in which of the following accounts would indicate a likely error:
a) Inventory
b) Accounts receivable
c) Accounts payable
d) Retained profits
Câu 39: The ending inventory was overstated and a periodic inventory system was being used, the effect on net profit would be:
a) No effect
b) An understatement
c) An overstatement
d) The effect would be noted in the next period
Câu 40: If inventory is being valued at cost and prices are rising consistently, the method that yields the largest gross profit is:
a) Average cost
b) Weighted average
c) FIFO
d) Specific identification
Câu 41: Opening inventory was $20,000, purchases totalled $35,000 and freight in cost $1,000. If closing inventory was $22,000, cost of goods sold would be:
a) $33,000
b) $37,000
c) $34,000
d) $13,000
Câu 42: The journal entry for the receipt of cash from accounts receivable includes a credit to
a) Cash
b) Accounts Receivable
c) Accounts Payable
d) None of the above
Câu 43: Which of the following accounts would appear in an income statement?
a) Accumulated depreciation
b) Cost of goods sold
c) Rent Payable
d) None of the above
Câu 44: Your business received 15,000,000 VNĐ cash in bank from a bank loan, accountant recorded:
a) Dr 341 – Borrowings and finance lease liabilities / Cr 111 – Cash on hand
b) Dr 111 – Cash on hand / Cr 341 – Borrowings and finance lease liabilities
c) Dr 341 – Borrowings and finance lease liabilities / Cr 112 – Cash in banks
d) Dr 112 – Cash in banks / Cr 341 – Borrowings and finance lease liabilities
Câu 45: Your business paid monthly salary for its employees by cash on hand 13,000,000 VNĐ:
a) Dr 622 – Direct labour costs / Cr 111 – Cash on hand
b) Dr 111 – Cash on hand / Cr 622 – Direct labour costs
c) Dr 334 – Salary payable / Cr 111 – Cash on hand
d) Dr 622 – Direct labor costs / Cr 334 – Salary payable
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