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Trắc Nghiệm Kế Toán Tài Chính Doanh Nghiệp Chương 3 English

Đề thi trắc nghiệm môn Kế Toán Tài Chính Doanh Nghiệp - Chương 3: Recording Financial Transactions (Ghi chép Giao dịch Tài Chính) tại VNU Đại Học Quốc Gia Hà Nội, bao gồm các câu hỏi trọng tâm về ghi nhận giao dịch tài chính, nguyên tắc kế toán và các phương pháp xử lý số liệu. Đề thi kèm đáp án chi tiết, hỗ trợ sinh viên ôn tập hiệu quả và chuẩn bị tốt nhất cho kỳ thi.

Từ khoá: đề thi trắc nghiệm Kế Toán Tài Chính Doanh Nghiệp Recording Financial Transactions VNU Đại Học Quốc Gia Hà Nội câu hỏi kế toán doanh nghiệp ghi nhận giao dịch tài chính nguyên tắc kế toán xử lý số liệu tài chính bài tập Kế Toán Doanh Nghiệp đề thi kế toán có đáp án ôn tập kế toán tài chính VNU học kế toán hiệu quả.

Số câu hỏi: 21 câuSố mã đề: 1 đềThời gian: 1 giờ

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Câu 1: 1 điểm
'Transactions are processed in the computerised accounting system at the point at which they occur' is a description of 'batch processing' in a computerised accounting system. True or false?
A.  
True
B.  
False
Câu 2: 1 điểm
Sales orders are source documents that are recorded in the accounting system. True or false?
A.  
True
B.  
False
Câu 3: 1 điểm
When an entity returns goods to a supplier it will expect to receive from the supplier?
A.  
An invoice
B.  
A credit note
C.  
A purchase order
D.  
A goods received note
Câu 4: 1 điểm
Which of the following are source documents for credit purchases?
A.  
Suppliers' invoices and credit notes
B.  
Invoices and credit notes to customer
C.  
Delivery notes
D.  
Goods received notes
Câu 5: 1 điểm
Which of the following documents would be issued by a supplier if it was discovered it had overcharged its customer by £400?
A.  
A remittance advice
B.  
A debit note
C.  
A credit note
D.  
A supplier invoice
Câu 6: 1 điểm
Sepi downloads a report of her bank transactions for the day. The report shows a deposit of £150 which the computerised accounting system has not been able to match to a transaction. Which of the following transactions may have resulted in the cash receipt?
A.  
A direct debit payment in respect of telephone expenses
B.  
A receipt from a customer who had purchased goods on credit
C.  
The purchase of a new office chair
D.  
The payment of a supplier invoice
Câu 7: 1 điểm
Expenditure that has been incurred via petty cash does not need to be recorded in the accounting system. True or false?
A.  
True
B.  
False
Câu 8: 1 điểm
Petty cash is controlled under an imprest system. The imprest amount is £100. During a period, payments totalling £53 have been made. How much needs to be reimbursed at the end of the period to restore petty cash to the imprest account?
A.  
£100
B.  
£53
C.  
£47
D.  
£50
Câu 9: 1 điểm
The cost of employer's NI is part of a company's?
A.  
Net pay
B.  
Gross pay
C.  
Gross wages and salaries cost
D.  
Income tax charge
Câu 10: 1 điểm
A business paid out £12,450 in net wages to its employees. In respect of these wages, the following amounts were presented in the statement of financial position: Pay as you earn (PAYE) payable 2,480 .National Insurance (NI) payable: employees’ 1,350, employer’s 1,500.No other deductions were made. Employees’ gross wages, before deductions, were:
A.  
A £12,450
B.  
B £27,450
C.  
C £16,280
D.  
D £17,780
Câu 11: 1 điểm
Which of the following is a source document that would be recorded in an entity’s cloud-based accounting software?
A.  
A Debit note
B.  
B Credit note
C.  
C Sales order
D.  
D Purchase order
Câu 12: 1 điểm
Which of the following best explains the imprest system of petty cash?
A.  
A Each month an equal amount of cash is transferred into petty cash.
B.  
B The exact amount of petty cash expenditure is reimbursed at intervals to maintain a fixed float.
C.  
C Petty cash must be kept under lock and key.
D.  
D The petty cash total must never fall below the imprest amount
Câu 13: 1 điểm
At 1 April, a business had a balance of £100 (the imprest amount) in petty cash. At the end of April, it had vouchers totalling £38, a receipt for a refund for stationery of £4 and a note to say that an employee was reimbursed £12 in respect of postage costs, but no voucher was issued. How much does the business need to reinstate its imprest balance at 30 April?
A.  
A £34
B.  
B £46
C.  
C £54
D.  
D £66
Câu 14: 1 điểm
The following data has been extracted from the payroll records of Kleen Ltd for the month of February 20X1.Pay as you earn (PAYE) 17,00.Employer’s national insurance (NI) 7,500.Employees’ national insurance 6,00. Cash paid to employees 50,00. The wages and salaries expense for the month is:
A.  
A £50,000
B.  
B £56,000
C.  
C £74,500
D.  
D £80,500
Câu 15: 1 điểmchọn nhiều đáp án
When a purchase invoice is received from a supplier which two of the following documents would the invoice be checked to before it is recorded in the cloud-based accounting software?
A.  
A Sales order
B.  
B Purchase order
C.  
C Remittance advice
D.  
D Goods received note
E.  
E Credit note
Câu 16: 1 điểm
George purchases goods on credit from Hardeep for £1,000; £100 of these goods are defective and George returns them to Hardeep. What document would Hardeep issue to George in respect of the returned goods?
A.  
A Invoice
B.  
B Remittance advice
C.  
C Credit note
D.  
D Delivery note
Câu 17: 1 điểm
River downloads their bank transaction report for the day. The report shows a cash payment of £412 which the computerised accounting system has not been able to match to a transaction. The unmatched payment is most likely the result of:
A.  
A the purchase of a new laptop for £412
B.  
B payment to a regular credit supplier for an invoice totalling £412
C.  
C a receipt from a credit customer in respect of an invoice for £450 on which a prompt payment discount of £38 was taken
D.  
D the payment of net wages of £412 which is consistent with the payroll ledger
Câu 18: 1 điểm
A business has the following payroll costs for a month: Gross pay 112,450. Income tax deducted 15,800 .Employees’ national insurance 9,810. Employer’s national insurance 11,200 .What is the net amount paid to employees for the month?
A.  
A £75,640
B.  
B £91,440
C.  
C £102,640
D.  
D £86,840
Câu 19: 1 điểm
The petty cash float in a business has an imprest amount of £200. At the end of March, vouchers in the petty cash box totalled £136 and the amount of cash remaining in the box was £54. Which of the following explains the difference?
A.  
A A petty cash voucher for £10 is missing.
B.  
B An employee was given £10 too little when making a petty cash claim.
C.  
C Two vouchers totalling £10 were prepared in error in respect of postage stamps purchased.
D.  
D A voucher for £10 was put in the box but no payment was made to the employee.
Câu 20: 1 điểm
A business has the following payroll costs for a month: Gross pay 38,600. PAYE 5,400. Employees’ national insurance 3,100 .Employer’s national insurance 3,500. What is the wages cost to the business for the month?
A.  
A £38,600
B.  
B £42,100
C.  
C £47,100
D.  
D £50,600
Câu 21: 1 điểmchọn nhiều đáp án
Which two of the following are source documents that contain information that will be entered into a business’s accounting system?
A.  
A Goods received note
B.  
B Invoice to a customer
C.  
C Purchase order to a supplier
D.  
D Cheque payment to a supplier
E.  
E Delivery note to a customer