tài-liêu-F3 (1)

Câu 1: Which statement is the most appropriate regarding to basic content of accounting organization in enterprises:

• Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of providing accounting information,Organization of accounting apparatus.
• Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of providing accounting information,Organization of accounting apparatus, Organization of inspecting accounting information.
• Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of preparing and submitting statements, Organization of accounting apparatus, Organization of inspecting accounting financial information.
• Organization of collecting accounting information, Organization of systematizing and processing accounting information, Organization of preparing and submitting statements, Organization of accounting apparatus.

Câu 2. Which statement is correct regarding consistency principle:

• Adopted accounting methods can be changed.
• Adopted accounting methods can be changed if necessary.
• Adopted accounting methods can be changed but a business must explain why this change is made and its influence over financial statements.
• None of these above mentioned statements is correct

Câu 3. Basic requirements for accounting organization?

• Accounting organization must be suitable with production method, management level and business operation characteristics.
• Accounting organization must be suitable with management requirements, managerial level and technical equipment in enterprises.
• Accounting organization must be economical and efficiency.
• All statements are correct

Câu 4. According to the Vietnamese accounting laws, a voucher must contain following elements

• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers.
• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers.
• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers; Content of vouchers;Quantity, unit price and total value.
• Voucher title and code of vouchers; Date; Name and address of person/entity who creates these vouchers; Name and address of person/entity who receives vouchers; Content of vouchers;Quantity, unit price and total value; Signatures and full name of involved persons.

Câu 5. Regarding to accounting vouchers classification, optional vouchers have following characteristics

• Optional vouchers are used internally only.
• Optional vouchers are used internally. The state only gives instruction on several content recorded these vouchers for enterprises to follow due to their own business.
• Optional vouchers are used commonly and widely by different entities in the economy.
• Optional vouchers are standardized by the State in respect of type, form, content recorded,target and set-up method of these accounting vouchers.

Câu 6. Which below accounting vouchers should be classified as source vouchers?

• VAT invoices, bills, goods receipt notes, cash receipts, cash payments.
• VAT invoices, advance requests, payment requests, bank statements.
• Advance request, cash payment, goods receipt notes, VAT invoices.
• Goods receipt notes, goods delivery notes, credit notes/debit notes issued by bank.

Câu 7. Which below accounting vouchers should be classified as bookkeeping vouchers?

• VAT invoices, bills, goods receipt notes, cash receipts, cash payments.
• VAT invoices, advance requests, payment requests, credit notes/debit notes issued by banks.
• Advance request, cash payment, goods receipt note, VAT invoices.
• Goods receipt notes, goods delivery notes, cash receipt notes, cash payment notes.

Câu 8. In respect of business transaction nature, accounting vouchers are divided into

• 5 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers, and tangible fixed assets vouchers.
• 4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, monetary vouchers.
• 4 categories, including: Labor vouchers, inventory vouchers, sales vouchers, tangible fixed assets vouchers.
• 4 categories, including: Labor vouchers, sales vouchers, monetary vouchers, and tangible fixed assets vouchers.

Câu 9. Which below vouchers are direct vouchers in respect of collecting data on cash transactions: A. Cash receipt notes, payment request.

• Cash receipt notes, cash payment notes
• Loan contract, cash receipt notes..
• Application for advance, Cash payment notes.

Câu 10. Which below vouchers are relating vouchers in respect of collecting data on cash transactions

• Cash receipt notes, payment request.
• Cash receipt notes, cash payment notes.
• Loan contract, application for advance, payment request.
• Application for advance, Cash payment notes.