Trang chủ Đề thi Tuyển dụng - Đánh giá chuyên môn Kế toán Quốc tế 6092

Tổng Hợp Đề Ôn Thi Kế Toán Quốc Tế 1 (Tiếng Anh) - Có Đáp Án

Bộ tài liệu ôn thi Kế Toán Quốc Tế 1 tổng hợp các câu hỏi lý thuyết và bài tập thực hành bám sát nội dung học tập. Tài liệu phù hợp cho sinh viên ngành kế toán và tài chính, giúp củng cố kiến thức về chuẩn mực kế toán quốc tế, xử lý tình huống thực tế và các nguyên tắc kế toán chuyên sâu. Đáp án chi tiết kèm theo hỗ trợ người học tự đánh giá và chuẩn bị hiệu quả cho kỳ thi. Đây là nguồn học liệu không thể bỏ qua để đạt kết quả cao trong môn học này.

Từ khoá: đề thi kế toán quốc tế bài tập kế toán quốc tế 1 câu hỏi kế toán quốc tế ôn thi kế toán quốc tế tài liệu kế toán quốc tế 1 đáp án kế toán quốc tế chuẩn mực kế toán quốc tế đề thi kế toán 1 luyện thi kế toán quốc tế kiến thức kế toán quốc tế

Số câu hỏi: 104 câuSố mã đề: 3 đềThời gian: 1 giờ

79,475 lượt xem 6,104 lượt làm bài

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Câu 1: 0.25 điểm

Which of the following items are assets of Minh Stores?

(a) Cash.

(b) Accounts payable.

(c) Owner's drawings.

(d) Accounts receivable.

(e) Supplies.

(f) Equipment.

(g) Salaries and wages payable.

(h) Service revenue.

(i) Rent expense.

A.  
a, b, d
B.  
 b, g
C.  
a, d, e, f
D.  
g, h
Câu 2: 0.25 điểm
Which ONE of the following statements describes faithful representation, a qualitative characteristic of faithful representation?
A.  
Revenue earned must be matched against the expenditure incurred in earning it.
B.  
Revenue earned must be matched against the expenditure incurred in earning it.
C.  
The presentation and classification of items in the financial statements should stay the same from one period to the next.
D.  
Financial information should be complete, neutral and free from error
Câu 3: 0.25 điểm
Which of the following would be recorded in the sales day book?
A.  
Discounts allowed
B.  
Sales invoices
C.  
Credit notes received
D.  

 Trade discounts

Câu 4: 0.25 điểm
Which one of the following statements best describes the purpose of a goods despatched note (delivery note)?
A.  
It is issued by a customer returning faulty goods to their supplier
B.  
 It is issued by a customer to their supplier and specifies the quantity and type of goods they require to be despatched
C.  
It is issued by a supplier to their customer and specifies the quantity and type of goods delivered to that customer
D.  
It is issued by a supplier to their customer and specifies what goods will be provided to them at a specified future date
Câu 5: 0.25 điểm
The purchase price of a software that will be used for more than 12 months should be regarded as:
A.  
a revenue expenditure
B.  
 a capital expenditure
C.  
a long term expense
D.  
an accounting period expense
Câu 6: 0.25 điểm
Which of the following statements is false?
A.  
If an intangible asset has a finite life, it should be amortized 
B.  
The amortization period of an intangible asset can exceed 20 years.
C.  
 Goodwill is recorded only when a business is purchased.
D.  
Research and development costs are expensed when incurred, except when the research and development expenditures result in a successful patent.
Câu 7: 0.25 điểm
Additions to plant assets are:
A.  
revenue expenditures. 
B.  
debited to the Maintenance and Repairs Expense account.
C.  
 debited to the Purchases account.
D.  
 capital expenditures.
Câu 8: 0.25 điểm
How are intangible assets disclosed in the statement of financial position?
A.  
Cost only without any recognition of amortisation or impairment 
B.  
Cost or valuation - amortisation - impairment = Carrying amount
C.  
The amortisation amount only
D.  
At the disposal proceeds value
Câu 9: 0.25 điểm
NRV or net realizable value of inventory is the expected selling price or market value less:
A.  
Carry value of the inventory
B.  
Expenses necessary to complete sale
C.  
Cost of the stock
D.  
 Replacement cost
Câu 10: 0.25 điểm

 Indicate the effects INCREASE in the accounting equation from the following transactions:

a. Owner invested cash in the business.

b. Performed services for cash.

c. Purchased equipment by signing a note payable.

A.  
(a)
B.  
(a), (b)
C.  
(b), (c)
D.  
 (a), (b), (c)
Câu 11: 0.25 điểm
In which book of prime entry would discounts received be recorded?
A.  
Cash received book
B.  
Cash payments book
C.  
Sales day book
D.  
 Purchases day book
Câu 12: 0.25 điểm
Oscar runs a sole trader business selling computers. On 12 January 20X7, he employed his daughter as an administrator for the business and took a computer from the store room for her to use in the office.

What is the double entry for this transaction?

A.  
Dr Drawings Cr Cost of sales
B.  
Dr Non-current assets Cr Cost of sales 
C.  
Dr Cost of sales Cr Drawings
D.  
Dr Cost of sales Cr Non-current assets
Câu 13: 0.25 điểm
During 2012, H Company's assets decreased $50,000 and its liabilities decreased $90,000. Its owner's equity therefore:
A.  
Increased $40,000
B.  
Decreased $140,000. 
C.  
Decreased $40,000
D.  
Increased $140,000.
Câu 14: 0.25 điểm
A company purchased a new machine for $500,000 and machine's test run was started to make sure that machine works properly. There was expense of $5000 incurred on test run, however the sale proceeds of test production were $2000. You are required to find out the total cost of machine?
A.  
$500,000
B.  
 $505,000
C.  
$503,000
D.  
$495,000
Câu 15: 0.25 điểm
A company purchased a vehicle for $6000. I will be used for 5 years and its residual value is expected to be $1000. What is the annual amount of deprecation using straight line method of depreciation?.
A.  
$1,000
B.  
$2,000
C.  
$3,000
D.  
$3,300
Câu 16: 0.25 điểm
Performing services on account will have the following effects on the components of the basic accounting equation:
A.  
 Increase assets and decrease owner's equity.
B.  
Increase assets and increase owner's equity. 
C.  
 Increase assets and increase liabilities.
D.  
Increase liabilities and increase owner's equity.
Câu 17: 0.25 điểm
Which of the following statements about users of accounting information is INCORRECT?
A.  
Management is an internal user
B.  
Taxing authorities are external users
C.  
Present creditors are external users
D.  
Regulatory authorities are internal users
Câu 18: 0.25 điểm
Under which method of depreciation the amount of depreciation expenses remains constant throughout the useful life of a fixed asset?
A.  
Reducing balance method
B.  
Unit of activity method
C.  
Straight line method 
D.  
None of these
Câu 19: 0.25 điểm
Andrea started a taxi business by transferring her car, at a value of $5,000, into the business.

What accounting entries are required to record this transaction?

A.  

 Dr Capital $5,000, Cr Car $5,000

B.  
Dr Car $5,000, Cr Drawings $5,000
C.  
Dr Car $5,000, Cr Capital $5,000
D.  
Dr Drawing $5,000 Cr Car $5,000
Câu 20: 0.25 điểm
On the last day of the period, ABC Company buys a $900 machine on credit. This transaction will affect the:
A.  
Income statement only.
B.  
Statement of financial position only.
C.  
 Income statement and statement of changes in equity only.
D.  
 Income statement, statement of changes in equity, and statement of financial position.
Câu 21: 0.25 điểm

Which of the following statements about the treatment of inventory and work in polo dang progress in financial statements are correct?

(1) Inventory should be valued at the lower of cost, net realisable value and replacement cost.

(2) In valuing work in progress, materials costs, labour costs and variable and fixed production overheads must be included.

(3) Inventory items can be valued using either first in, first out (FIFO) or weighted average cost.

(4) An entity's financial statements must disclose the accounting policies used in measuring inventories.

A.  
All four statements are correct
B.  
(1), (2) and (3) only are correct 
C.  
(2), (3) and (4) only are correct 
D.  
(1) and (4) only are correct
Câu 22: 0.25 điểm
 A fixed asset having book value of $2000 was sold for $1500. Which of the following is the gain or loss on the sale of fixed asset?
A.  
$500 gain
B.  
 $1500 loss
C.  
$500 loss
D.  
$1000 gain
Câu 23: 0.25 điểm
 Financial statements mainly help in
A.  
Assumption of economic events
B.  
Anticipation of economic events
C.  
Recording of economic events
D.  
Communication of economic events
Câu 24: 0.25 điểm
Which one of the following items should be accounted for as capital expenditure?
A.  
The cost of painting a building
B.  
 The replacement of broken windows in a building
C.  
The purchase of a car by a car dealer for re-sale 
D.  
 Legal fees incurred on the purchase of a building 
Câu 25: 0.25 điểm
In preparing its financial statements for the current year, a company's closing inventory was understated by $300,000.

What will be the effect of this error if it remains uncorrected?

A.  
The current year's profit will be overstated and next year's profit will be understated 
B.  
The current year's profit will be understated but there will be no effect on next year's profit 
C.  
The current year's profit will be understated and next year's profit will be overstated 
D.  
The current year's profit will be overstated but there will be no effect on next year's profit.
Câu 26: 0.25 điểm

An inventory record card shows the following details.

February 1                  50 units in stock at a cost of $40 per unit

                    7                100 units purchased at a cost of $45 per unit

                  14                  80 units sold

                  21                  50 units purchased at a cost of $50 per unit

                  28                  60 units sold

What is the value of inventory at 28 February using the FIFO method?

A.  
$2,450
B.  
$2,700
C.  
$2,950
D.  
 $3,000
Câu 27: 0.25 điểm
Which of the following statements about a journal is false?
A.  
 It is not a book of original entry
B.  
 It provides a chronological record of transactions
C.  
 It helps to locate errors because the debit and credit amounts for each entry can be readily compared
D.  
It discloses in one place the complete effect of a transaction
Câu 28: 0.25 điểm
The double-entry system of bookkeeping normally results in which of the following balances on the ledger accounts?
A.  
Debit balances: Assets and revenues/ Credit balances: Liabilities, capital and expenses
B.  
Debit balances: Revenues, capital and liabilities/ Credit balances: Assets and expenses 
C.  
Debit balances: Assets and expenses/ Credit balances: Liabilities, capital and revenues
D.  
Debit balances: Assets, expenses and capital/ Credit balances: Liabilities and revenues
Câu 29: 0.25 điểm
Martha Beyerlein Company incurred $150,000 of research and development costs in its laboratory to develop a patent granted on January 2, 2012. On July 31, 2012, Beyerlein paid $35,000 for legal fees in a successful defense of the patent. The total amount debited to Patents through July 31, 2012, should be:
A.  
 $150,000
B.  
$35,000. 
C.  
$185,000
D.  
$170,000.
Câu 30: 0.25 điểm
Book value of a fixed asset equals to market value or sale proceeds of a fixed asset if:
A.  
Gain on sale=0
B.  
Loss on sale=0
C.  
Gain or loss on sale=0
D.  
Gain> loss on sale
Câu 31: 0.25 điểm
Which pair of the following items would appear on the same side of the trial balance? 
A.  
Drawings and accruals
B.  
Carriage outwards and prepayments
C.  
Carriage inwards and rental income
D.  
Opening inventory and purchase returns
Câu 32: 0.25 điểm
Which of the following is a double entry for depreciation expenses? 
A.  
Accumulated depreciation debit and depreciation expenses Credit
B.  
Depreciation expenses Debit and accumulated depreciation Credit
C.  
Cash Debit and depreciation expenses Credit
D.  
 Depreciation expenses Debit and cash Credit
Câu 33: 0.25 điểm
In which book of prime entry would a business record the part-exchange value received for a vehicle traded in when purchasing a new vehicle?
A.  
The sales daybook
B.  
The cash payments book
C.  
The journal
D.  
The non-current asset register
Câu 34: 0.25 điểm
Which of the following is NOT an example of intangible assets?
A.  
Franchise rights
B.  
 Goodwill
C.  
 Patents
D.  

 Land

Câu 35: 0.25 điểm
Which one of the following assets may be classified as a receivable in the financial statements of a business?
A.  
A tax refund due next year
B.  
A motor vehicle held for resale 
C.  
A computer used in the office
D.  
Cleaning products used to clean the office floors
Câu 36: 0.25 điểm

The inventory value for the financial statements of Global Co for the year ended 30 June 20X3 was based on a inventory count on 7 July 20X3, which gave a total inventory value of $950,000. Between 30 June and 7 July 20X6, the following transactions took place.

                                                                                                        $

Purchase of goods                                                            11,750

Sale of goods (mark up on cost at 15%)                  14,950

Goods returned by Global Co to supplier                  1,500

What figure should be included in the financial statements for inventories at 30 June 20X3?

A.  
 $952,750
B.  
$949,750
C.  
$926,750
D.  
$958,950
Câu 37: 0.25 điểm

Presented below is selected information related to Lance Company at December 31, 2012. Lance reports financial information monthly.

Accounts Payable $ 3,000

Salaries and Wages Expense $16,500

Cash 4,500

Notes Payable 25,000

Advertising Expense 6,000

Rent Expense 10,500

Service Revenue 51,500

Accounts Receivable 13,500

Equipment 29,000

Owner's Drawings 7,500

Determine the total assets of Lance Company at December 31, 2012?

A.  
$47,000
B.  
$33,500
C.  
$4,500
D.  
 $29,000
Câu 38: 0.25 điểm
Which of the following best explains what is meant by 'capital expenditure'? 
A.  
Expenditure on non-current assets, including repairs and maintenance
B.  
Expenditure on expensive assets
C.  
Expenditure relating to the issue of share capital
D.  
Expenditure relating to the acquisition or improvement of non-current assets
Câu 39: 0.25 điểm
Which one of the following statements best explains the sales account?
A.  
 It is credited with the total of sales made, including sales tax 
B.  
It is credited with the total of sales made, excluding sales tax 
C.  
 It is credited with the total purchases made, including sales tax 
D.  
 It is credited with the total expenses, excluding sales tax
Câu 40: 0.25 điểm
Schopenhauer Company exchanged an old machine, with a book value of $39,000 and a fair value of $35,000, and paid $10,000 cash for a similar new machine. The transaction has commercial substance. At what amount should the machine acquired in the exchange be recorded on Schopenhauer's books?
A.  
$45,000.
B.  
$46,000.
C.  
$49,000.
D.  
$50,000.