Kế toán - Cash & Receivables (tiếng Anh)
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Câu 1. Cash at bank with a positive balance is normally classified as:
- A. A current asset
- B. A non-current asset
- C. Equity
- D. Revenue
Câu 2. When cash is received from a credit customer, which double entry is correct?
- A. Dr Cash/Bank, Cr Receivables
- B. Dr Receivables, Cr Cash/Bank
- C. Dr Cash/Bank, Cr Revenue
- D. Dr Payables, Cr Cash/Bank
Câu 3. When goods are sold on credit, which double entry is correct?
- A. Dr Receivables, Cr Revenue
- B. Dr Cash, Cr Revenue
- C. Dr Revenue, Cr Receivables
- D. Dr Purchases, Cr Payables
Câu 4. An aged receivables analysis is mainly used to:
- A. Identify overdue customer balances
- B. Calculate depreciation
- C. Value inventory using FIFO
- D. Calculate loan interest
Câu 5. Which entry is used to write off an irrecoverable receivable?
- A. Dr Irrecoverable debts expense, Cr Receivables
- B. Dr Receivables, Cr Irrecoverable debts expense
- C. Dr Cash, Cr Receivables
- D. Dr Payables, Cr Cash
Câu 6. If a receivable previously written off is later recovered in cash, which account is credited under the Kaplan treatment?
- A. Irrecoverable debts expense
- B. Receivables
- C. Trade payables
- D. Inventory
Câu 7. In the statement of financial position, the allowance for receivables is normally:
- A. Deducted from trade receivables
- B. Added to trade receivables
- C. Included in revenue
- D. Added to cash
Câu 8. An increase in the allowance for receivables is normally recorded as:
- A. Dr Irrecoverable debts expense, Cr Allowance for receivables
- B. Dr Allowance for receivables, Cr Irrecoverable debts expense
- C. Dr Receivables, Cr Cash
- D. Dr Cash, Cr Revenue
Câu 9. A decrease in the allowance for receivables is normally recorded as:
- A. Dr Allowance for receivables, Cr Irrecoverable debts expense
- B. Dr Irrecoverable debts expense, Cr Allowance for receivables
- C. Dr Cash, Cr Receivables
- D. Dr Revenue, Cr Cash
Câu 10. Trade receivables are $80,000 and the allowance for receivables is $4,000. What amount is presented as net receivables?
- A. $84,000
- B. $80,000
- C. $76,000
- D. $4,000
Câu 11. Writing off an irrecoverable debt will normally:
- A. Reduce receivables and reduce profit
- B. Increase receivables and increase profit
- C. Increase cash and reduce liabilities
- D. Reduce inventory and increase profit
Câu 12. The cash book is primarily used to record:
- A. Cash and bank transactions
- B. Only credit sales
- C. Only inventory purchases
- D. Only non-current assets
Câu 13. The main purpose of a bank reconciliation is to reconcile the balance in the cash book with the balance shown by the:
- A. Bank statement
- B. Sales day book
- C. Purchases day book
- D. Inventory record
Câu 14. A direct debit appearing on the bank statement but not yet in the cash book should normally be entered on which side of the cash book?
- A. Credit side
- B. Debit side
- C. Both sides
- D. Neither side
Câu 15. A cheque received from a customer that is later dishonoured should normally:
- A. Reduce the bank balance in the cash book
- B. Increase revenue
- C. Reduce trade payables
- D. Increase inventory
Câu 16. An unpresented cheque is a cheque that has:
- A. Been recorded in the cash book but not yet processed by the bank
- B. Not been recorded in the cash book
- C. Been received from a customer and dishonoured
- D. Been cancelled before recording
Câu 17. An outstanding lodgement normally requires an additional entry in the cash book.
- A. True
- B. False
- C. Only for credit sales
- D. Only at year-end
Câu 18. For financial statement purposes, the bank balance should normally be based on the:
- A. Revised cash book balance
- B. Unadjusted bank statement balance
- C. Original cash book before corrections
- D. Total outstanding cheques
Câu 19. Trade receivables are normally presented in the statement of financial position as:
- A. Current assets
- B. Non-current assets
- C. Current liabilities
- D. Equity
Câu 20. Inventory is normally classified in the statement of financial position as a:
- A. Current asset
- B. Non-current asset
- C. Current liability
- D. Finance cost
Câu 21. Inventory includes assets held primarily for:
- A. Sale in the ordinary course of business
- B. Long-term financing
- C. Payment of dividends
- D. Issue as share capital
Câu 22. Which formula correctly calculates cost of sales?
- A. Opening inventory + Purchases - Closing inventory
- B. Closing inventory + Purchases - Opening inventory
- C. Sales - Closing inventory + Cash
- D. Opening inventory - Purchases + Closing inventory
Câu 23. An increase in closing inventory, with all other amounts unchanged, will normally:
- A. Reduce cost of sales
- B. Increase cost of sales
- C. Reduce revenue
- D. Increase trade payables
Câu 24. IAS 2 requires inventory to be measured at the lower of cost and:
- A. Net realisable value
- B. Selling price
- C. Replacement cost
- D. Historical revenue
Câu 25. Net realisable value is generally the estimated selling price less:
- A. Costs of completion and costs necessary to make the sale
- B. Purchase price only
- C. Depreciation only
- D. Finance costs only
… và còn 20 câu nữa. Bấm Vào thi phía trên để làm toàn bộ 45 câu và xem đáp án.
