Trang chủ Đề thi Tiếng Anh Đại Học Y Dược Cần Thơ CTUMP 3880

Đề thi trắc nghiệm Tiếng Anh chuyên ngành Kế toán 4 - CTUMP

Đề thi trắc nghiệm môn Tiếng Anh chuyên ngành Kế toán 4 tại Đại học Y Dược Cần Thơ (CTUMP) bao gồm các câu hỏi trọng tâm về thuật ngữ kế toán, báo cáo tài chính, và phân tích tài chính. Nội dung đề thi giúp sinh viên nắm vững từ vựng và kỹ năng đọc hiểu trong lĩnh vực kế toán-tài chính, hỗ trợ ôn tập hiệu quả và chuẩn bị tốt nhất cho kỳ thi cuối học phần. Đề thi kèm đáp án chi tiết.

Từ khoá: Đề thi Tiếng Anh chuyên ngành Kế toán Trắc nghiệm TACNKT4 CTUMP Đề thi có đáp án Ôn tập Tiếng Anh chuyên ngành Đề thi Đại học Y Dược Cần Thơ Kiểm tra kiến thức kế toán tài chính Luyện thi Tiếng Anh chuyên ngành Tài liệu ôn thi TACNKT4 Đề thi Tiếng Anh chuyên ngành CTUMP Bài tập trắc nghiệm kế toán Đề thi môn TACNKT4 CTUMP Đáp án đề thi TACNKT4 Báo cáo tài chính Phân tích tài chính Tiếng Anh kế toán tài chính.

Số câu hỏi: 133 câuSố mã đề: 3 đềThời gian: 1 giờ

50,618 lượt xem 3,881 lượt làm bài

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Câu 1: 0.2 điểm
Accounting fraud is an intertional misappropiation to make a company’s financial performance seen… than it actually is
A.  
worst
B.  
betten
C.  
worse
D.  
best
Câu 2: 0.2 điểm
… principle states that the activity of a business is separate from the personal activities of the owners , employees
A.  
Business Entity
B.  
Relevance Principle
C.  
Conservatism Prudence
D.  
Matching
Câu 3: 0.2 điểm
The accural-basis menthod which… and all related expenses are recorded within the same reporting period?
A.  
Revenues
B.  
Expenses
C.  
Costs
D.  
Price
Câu 4: 0.2 điểm
….is Formed as a legal corporation
A.  
A Consistency
B.  
B Incorporated
C.  
C To understate
D.  
D To anticipate
Câu 5: 0.2 điểm
The crime committed againts an organisation, where the victim is the employee’s organisation
A.  
Fraud
B.  
Be in compliance
C.  
To safeguard
D.  
Deterrent
Câu 6: 0.2 điểm
….. refers to stealing things that are not worth much, especially from the place of work
A.  
Faud
B.  
Pilfering
C.  
Industrial espionage
D.  
Forgery
Câu 7: 0.2 điểm
Cash Flow analyses two aspects of cash …………..: cash inflow and cash outflow.
A.  
Flow
B.  
Money
C.  
Transactions
D.  
Activities
Câu 8: 0.2 điểm
Corporate crimes ….. every thing from simple theft, fraud, embezzlement, bribery, falsification, short-shipment, ect.
A.  
are
B.  
diviided
C.  
include
D.  
consists
Câu 9: 0.2 điểm
………..tells us whether a company has made or lost money and enables us to see whether a company is spending too much on certain expenses
A.  
Income Statement
B.  
Cash Flow Statement
C.  
Balance Sheet
D.  
Notes to Financial Statement
Câu 10: 0.2 điểm
Recording and interpretation of business activities are … in accordance with rules and guidelines.
A.  
Presented
B.  
Prepared
C.  
Reported
D.  
Performed
Câu 11: 0.2 điểm
….. refers to use of illegal methods to avoid paying tax
A.  
Embezzlement
B.  
Tax Fraud
C.  
Tax evasion
D.  
Front company
Câu 12: 0.2 điểm
Some expenses are incurred to reasons ………………….to a company’s normal business operations. Those expenses are called none – operating expenses. (CK)
A.  
Related
B.  
not related
C.  
relate
D.  
non – related
Câu 13: 0.2 điểm
in accounting, the term … means it will make difference to decision maker.
A.  
Objectivity
B.  
Going concern
C.  
Reliability
D.  
Relevance
Câu 14: 0.2 điểm
Income that results from incidental (secondary) business activities is called ...
A.  
Comparative income statement
B.  
Non- operating revenue
C.  
Earnings per share
D.  
Consolidated income statement
Câu 15: 0.2 điểm
An auditor report is a section of an annual report containing an auditor’s… about the accuracy of financial statements?
A.  
Report
B.  
Statement
C.  
Document
D.  
Opinion
Câu 16: 0.2 điểm
Income derived from sources related to a company's every business operations called ........
A.  
Gain
B.  
Comparative income statement
C.  
Operating revenue
D.  
Acquisition price
Câu 17: 0.2 điểm
The IFRS adoption helps companies with … abroad to maintain corporate oversight over their subsidiaries accounting.
A.  
Subsidiaries
B.  
Parent companies
C.  
Holding companies
D.  
Companies
Câu 18: 0.2 điểm
The process of restating foreign currency accounts of subsidiaries into the reporting currency of the parent company.
A.  
Foreign exchange translation
B.  
Investment activities
C.  
Treasury share
D.  
Stock corporation
Câu 19: 0.2 điểm
Profit and loss Account also report Earning – per – share (EPS), which is a portion of a company ‘s …………. allocated to each outstanding share of common stock.
A.  
Costs
B.  
Revenue
C.  
Expenses
D.  
profit
Câu 20: 0.2 điểm
. ........means Impartial, free from all prejudice and favouritism.
A.  
Comparability
B.  
Incorporated
C.  
Transparency
D.  
Unbiased
Câu 21: 0.2 điểm
Money owed to a company by its debtors. It means
A.  
Marketable securities
B.  
Fundamental analysis
C.  
Shareholders’ equity
D.  
Accounts receivable
Câu 22: 0.2 điểm
An asset is any items of economic value ……. by an individual or business entity (cash, land, buildings, equipment, inventory,……..)
A.  
Borrow
B.  
Owed
C.  
Lend
D.  
owned
Câu 23: 0.2 điểm
Profit and Loss Account can be thought of as a stairway, with ……………..at the top.
A.  
total profit
B.  
total sales
C.  
Gross margin
D.  
Net income
Câu 24: 0.2 điểm
IFRS represents a set of generally accepted accounting principles used by companies to prepare …
A.  
Documents
B.  
Financial statements
C.  
General journal
D.  
Ledger
Câu 25: 0.2 điểm
Companies can generate income in several ways: by selling goods, providing services, leasing property, trading securities or ……………….money to other companies.
A.  
Borrowing
B.  
Lending
C.  
Give
D.  
Leasing
Câu 26: 0.2 điểm
Cash flow from…………..reflects a company’s purchase or sales of capital assets.
A.  
Financing Activities
B.  
Transparency
C.  
Operating Activities
D.  
Investing Activities
Câu 27: 0.2 điểm
IFRS are a critical source of information published annually, useful to various ..........
A.  
Shareholders
B.  
Debtors and clients
C.  
Employees and governments
D.  
all the above
Câu 28: 0.2 điểm
Income can be earned through a company’s non – core activities – trading securities, lending money or renting property. This type of income is called …………….. revenue. (CK)
A.  
Operating
B.  
Financial
C.  
normal
D.  
non – operating
Câu 29: 0.2 điểm
Direct costs attributable to the production of the goods sold by a company is called .........
A.  
Operating revenue
B.  
Gross margin
C.  
Costs of goods sold
D.  
Earnings per share
Câu 30: 0.2 điểm
96 …. Is any business organisation that is legally permitted to enter into a contract
A.  
A Legal entity
B.  
B Unbiased
C.  
C Comparabiliti
D.  
D To anticipate
Câu 31: 0.2 điểm
…. Means coping something, a signature for instance, in order to deceive people
A.  
Fraud
B.  
Pilfering
C.  
Forgery ( counterfeiting)
D.  
Bribery
Câu 32: 0.2 điểm
The legal exploitation of loopholes in financial regulation is called….
A.  
cooking book
B.  
creative accounting
C.  
accounting fraud
D.  
forging accounting
Câu 33: 0.2 điểm
P&L uses the… accouting method, records revenues when they are incurred, regardless of when they are inccurred, regardless of when cash is exchanged?
A.  
Accual- basis
B.  
Cash-basic
C.  
Consisterncy principle
D.  
Matching principle
Câu 34: 0.2 điểm
126 ….means to expect something to occur, to foresee.
A.  
A To overstate
B.  
B Consistency
C.  
C Transparency
D.  
D To anticipate
Câu 35: 0.2 điểm
The most well-known… opinion is the “going-concern” exception, the auditor expresses doubts the company’s ability?
A.  
Adverse
B.  
Clear
C.  
Disagree
D.  
Agree
Câu 36: 0.2 điểm
… means offering money to someone in return for a favour
A.  
Tax fraud
B.  
Tax evasion
C.  
Fraud
D.  
Bribery
Câu 37: 0.2 điểm
…. Occurs when cargo received is less than what in stipulated by documents on hand
A.  
Fraud
B.  
Pilfering
C.  
Industrial espionage
D.  
short-Shipment
Câu 38: 0.2 điểm
Standardised recording and report business transactions emerged as a result of the need to ensure…
A.  
Matching, consistency, historical cost
B.  
Matching, consistency, transparency
C.  
Consistency,historical cost, transparency
D.  
Consistency, comparability, transparency
Câu 39: 0.2 điểm
A company's total assets minus total liabilities. It means
A.  
Current assets
B.  
Accounts receivable
C.  
Liquid
D.  
Shareholders' equity
Câu 40: 0.2 điểm
Balance Sheet is …………….. for potiential investors because its tells a lot about a company’s fundamentals.
A.  
Unimportant
B.  
Needed
C.  
Important
D.  
Obligatory
Câu 41: 0.2 điểm
Current assets are the most liquid assets, which are easily …………………into cash within one year.
A.  
Translated
B.  
Old
C.  
Bought
D.  
converted
Câu 42: 0.2 điểm
Cash flow from Operating Activities Section shows how much cash the compan……from the core business, as opposed to peripheral activities such as investing or borrowing.(CK)
A.  
Occurred
B.  
generated
C.  
Incurred
D.  
Got
Câu 43: 0.2 điểm
The primary objective of these standards is to identify risks hidden in … sections of the financial statements.
A.  
Vary
B.  
Variety
C.  
Various
D.  
Variously
Câu 44: 0.2 điểm
“Selling, General and Administrative Expenses” means: (CK)
A.  
direct cost attributable to the production of the goods sold by a company
B.  
the price that was actually paid for an asset when it was first acquired
C.  
expenses outside of the manufacturing function
D.  
expenses inside of the manufacturing function
Câu 45: 0.2 điểm
Expenses outside of the manufacturing function are called
A.  
Consolidated income statement
B.  
Comparative income statement
C.  
General and admisitrative expenses
D.  
Selling, general and administrative expenses
Câu 46: 0.2 điểm
The use of test to ensure the accuracy or truth of information
A.  
Verification
B.  
Applicable laws
C.  
Fraud
D.  
accountability
Câu 47: 0.2 điểm
The use of a single set of financial reporting standards across countries has increased the .... of financial statements
A.  
Underlying concepts
B.  
Outline
C.  
Adherence
D.  
comparability
Câu 48: 0.2 điểm
… refers to changing figures, records, ect, so that they contain false information
A.  
Falsification
B.  
Tax evasion
C.  
Fraud
D.  
Bribery
Câu 49: 0.2 điểm
The IFRS .......... describes the concepts that underlie the preparation and presentation of financial statements.
A.  
Transparency
B.  
conceptual framework
C.  
outline
D.  
underlying concepts
Câu 50: 0.2 điểm
Accrual accounting is one of the underlying concepts of …
A.  
IASB
B.  
SEMs
C.  
IFRS
D.  
WB

 

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