Ôn thi tự luận tiếng anh chuyên ngành kế toán 1 ac10

ÔN THI TỰ LUẬN TIẾNG ANH CHUYÊN NGÀNH KẾ TOÁN 1 - AC10 Hanoi Open University TEST ON ENGLISH FOR ACCOUNTING 1 Time allowance: 90’ No: AC10-2480 (Sinh viên được sử dụng tài liệu) Thông tin cá nhân (để điền vào đề thi): • Full name: ............................................................. • Date of birth: ......................................................... • Group: ................................................................. • Date of exam: ....................................................... • Examiner 1: .......................................................... • Examiner 2: .......................................................... • Score (in number): ................................................ • Score (in word): .................................................... • Score 1: ............................ Score 2: .................... ________________________________________ Exercise 1: Choose the correct answer (20 pts) 1. ............ account is recorded in the General Ledger a. Purchases b. Bank c. Cash d. Debtor 2. The account 'J Edward' has 4 transactions during May, Year 3, including 2 debit entries with £160 & £85 and 2 credit entries with £150 & £130. How much is the balance of this account at the end of May, Year 3? a. £35 Dr b. £635 Cr c. £280 Cr d. £245 Dr 3. The account 'A John' has 4 transactions during July, Year 3, including 2 debit entries with £75 & £180 and 2 credit entries with £160 and £60. How much is the balance of this account at the end of July, Year 3? a. £250 Dr b. £220 Cr c. £30 Dr d. £30 Cr 4. The fixed assets of the business include ....... a. Land and building, cash in hand, cash at bank b. Furniture and fittings, motor vehicles, machinery c. Office furniture, cash in hand, cash at bank d. Land and building, capital account 5. According to double-entry rules, if a liability increases, ....... a. Liability account will be debited b. Liability account will be debited or credited c. Liability account will be credited d. Liability account will be credited 6. The term "Purchases" means ....... a. Goods bought for resale, or for using them in the manufacture of other goods b. Goods bought for personal use c. Goods bought for using in the manufacture of other goods d. Goods bought for use in the business 7. The word ........ in the heading of the balance sheet is linked to the idea of the snapshot photograph. a. With b. Equal c. Month d. At 8. Book-keeping entries relating to Credit Sales are: a. Debit customer’s (debtor’s) account & credit sales account b. Debit customer’s (debtor’s) account & debit sales account c. Credit customer’s (debtor’s) account & credit sales account d. Credit customer’s (debtor’s) account & debit sales account ________________________________________ Exercise 2: Match the term in column A with its definition in column B (20 pts) A B 1. debit balance a. Three-money column layout account, in which the third money column states the balance resulting from the transaction recorded on the same line. 2. balance b/f b. The ‘short fall’ amount shown on the last day of the month or period concerned. 3. balance c/f c. Balance shown on the first day of the accounting period. 4. running balance account d. Two-sided account with debit side on the left and credit side on the right, and the account is balanced at the end of the period. 5. "Nil" balance e. The debit side is bigger than the credit side. 6. balance b/d f. A record of transactions by category (purchases, for example), or by person or organization. 7. credit balance g. The two sides of the account are in agreement with each other. 8. T-account h. When balances are carried forward from one page to the next, this balance would appear at the top of the next page. 9. account i. When balances are carried forward from one page to the next, this balance would appear at the bottom of one page. 10. balance c/d j. The credit side is bigger than the debit side. ________________________________________ Exercise 3: Record transactions below into Cash and Bank accounts using traditional layout. Balance the accounts at the end of month and bring the balances down. (30 pts) Year 4 • July 1: Started business with £50,000 in the bank account • July 7: Withdrew £5,000 from bank account to make cash in the office • July 12: Bought office furniture by cheque £1,350 • July 16: Bought goods by cheque £3,690 • July 21: Bought office expenses by cash £110 • July 22: Sold goods for cheque £2,400 • July 23: Sold goods for cash £320 • July 25: Paid £950 wages and salaries by cheque • July 26: Paid £130 heating & lighting by cash • July 29: Paid £20 travelling by cash • July 30: Sold £700 goods for cheque Bài làm:

ÔN THI TỰ LUẬN TIẾNG ANH CHUYÊN NGÀNH KẾ TOÁN 1 - AC10

Hanoi Open University

TEST ON ENGLISH FOR ACCOUNTING 1

Time allowance: 90’

No: AC10-2480

(Sinh viên được sử dụng tài liệu)

Thông tin cá nhân (để điền vào đề thi):

 Full name:

 Date of birth:

 Group:

 Date of exam:

 Examiner 1:

 Examiner 2:

 Score (in number):

 Score (in word):

 Score 1: Score 2:

Exercise 1: Choose the correct answer (20 pts)

1 account is recorded in the General Ledger

a Purchases

b Bank

c Cash

d Debtor

2 The account 'J Edward' has 4 transactions during May, Year 3, including

2 debit entries with £160 & £85 and 2 credit entries with £150 & £130 How much is the balance of this account at the end of May, Year 3?

a £35 Dr

b £635 Cr

c £280 Cr

d £245 Dr

3 The account 'A John' has 4 transactions during July, Year 3, including 2 debit entries with £75 & £180 and 2 credit entries with £160 and £60 How much is the balance of this account at the end of July, Year 3?

a £250 Dr

b £220 Cr

c £30 Dr

d £30 Cr

4 The fixed assets of the business include

a Land and building, cash in hand, cash at bank

b Furniture and fittings, motor vehicles, machinery

c Office furniture, cash in hand, cash at bank

d Land and building, capital account

5 According to double-entry rules, if a liability increases,

a Liability account will be debited

b Liability account will be debited or credited

c Liability account will be credited

d Liability account will be credited

6 The term "Purchases" means

a Goods bought for resale, or for using them in the manufacture of other goods

b Goods bought for personal use

c Goods bought for using in the manufacture of other goods

d Goods bought for use in the business

7 The word in the heading of the balance sheet is linked to the idea of the snapshot photograph

a With

b Equal

c Month

d At

8 Book-keeping entries relating to Credit Sales are:

a Debit customer’s (debtor’s) account & credit sales account

b Debit customer’s (debtor’s) account & debit sales account

c Credit customer’s (debtor’s) account & credit sales account

d Credit customer’s (debtor’s) account & debit sales account

Exercise 2: Match the term in column A with its definition in column B (20 pts)

1 debit

balance

a Three-money column layout account, in which the third money column states the balance resulting from the transaction recorded on the same line

A B

2 balance b/f b The ‘short fall’ amount shown on the last day of the month or

period concerned

3 balance c/f c Balance shown on the first day of the accounting period

4 running

balance

account

d Two-sided account with debit side on the left and credit side

on the right, and the account is balanced at the end of the period

5 "Nil"

balance e The debit side is bigger than the credit side.

6 balance b/d f A record of transactions by category (purchases, for example),

or by person or organization

7 credit

balance

g The two sides of the account are in agreement with each other

8 T-account h When balances are carried forward from one page to the next,

this balance would appear at the top of the next page

9 account i When balances are carried forward from one page to the next,

this balance would appear at the bottom of one page

10 balance c/d j The credit side is bigger than the debit side

Exercise 3: Record transactions below into Cash and Bank accounts using traditional layout Balance the accounts at the end of month and bring the balances down (30 pts)

Year 4

 July 1: Started business with £50,000 in the bank account

 July 7: Withdrew £5,000 from bank account to make cash in the office

 July 12: Bought office furniture by cheque £1,350

 July 16: Bought goods by cheque £3,690

 July 21: Bought office expenses by cash £110

 July 22: Sold goods for cheque £2,400

 July 23: Sold goods for cash £320

 July 25: Paid £950 wages and salaries by cheque

 July 26: Paid £130 heating & lighting by cash

 July 29: Paid £20 travelling by cash

 July 30: Sold £700 goods for cheque

Bài làm:

Exercise 1: Choose the correct answer (20 pts)

1 b Bank

2 a £35 Dr

3 a £250 Dr

4 b Furniture and fittings, motor vehicles, machinery

5 c Liability account will be credited

6 a Goods bought for resale, or for using them in the manufacture of other goods

7 d At

8 a Debit customer’s (debtor’s) account & credit sales account

Exercise 2: Match the term in column A with its definition in column B (20 pts)

1 e The debit side is bigger than the credit side.

2 b The ‘short fall’ amount shown on the last day of the month or period concerned.

3 c Balance shown on the first day of the accounting period.

4 d Two-sided account with debit side on the left and credit side on the right, and the account is balanced at the end of the period.

5 g The two sides of the account are in agreement with each other.

6 h When balances are carried forward from one page to the next, this balance would appear at the top of the next page.

7 j The credit side is bigger than the debit side.

8 a Three-money column layout account, in which the third money column states the balance resulting from the transaction recorded on the same line.

9 f A record of transactions by category (purchases, for example), or

by person or organization.

10.i When balances are carried forward from one page to the next, this balance would appear at the bottom of one page.

Exercise 3: Record transactions into Cash and Bank accounts (30 pts) Dưới đây là cách ghi sổ cho các giao dịch theo hình thức truyền thống:

Bank Account

Date Details Dr (£) Cr (£) Balance (£)

1 July Capital introduced 50,000 50,000

7 July Cash (withdrawal) 5,000 45,000

12 July Office furniture 1,350 43,650

16 July Purchases (goods) 3,690 39,960

22 July Sales (cheque received) 2,400 42,360

25 July Wages & salaries 950 41,410

30 July Sales (cheque received) 700 42,110

Closing balance: £42,110

Cash Account

Date Details Dr (£) Cr (£) Balance (£)

7 July Cash received from bank 5,000 5,000

23 July Sales (cash received) 320 5,210

26 July Heating & lighting 130 5,080

Closing balance: £5,060

Phiên bản 2:

Phiên bản 2: Cách tiếp cận chi tiết hơn, diễn giải rõ ràng

Exercise 1: Choose the correct answer (20 pts)

1 b Bank (Tài khoản ngân hàng được ghi nhận trong Sổ cái tổng hợp)

2 a £35 Dr (Tính toán số dư: [£160 + £85] - [£150 + £130] = £35 Dr)

3 a £250 Dr (Tính toán số dư: [£75 + £180] - [£160 + £60] = £250 Dr)

4 b Furniture and fittings, motor vehicles, machinery (Tài sản cố định

bao gồm đồ đạc, phương tiện vận tải, máy móc)

5 c Liability account will be credited (Theo nguyên tắc kế toán bút toán

kép, khi nợ tăng lên thì tài khoản nợ phải được ghi có)

6 a Goods bought for resale, or for using them in the manufacture of other goods (Mua hàng hóa để bán lại hoặc sử dụng trong sản xuất các

hàng hóa khác)

7 d At (Từ "At" liên quan đến ý tưởng ảnh chụp nhanh của bảng cân đối

kế toán tại một thời điểm cụ thể)

8 a Debit customer’s (debtor’s) account & credit sales account (Ghi nợ

tài khoản khách hàng nợ và ghi có tài khoản doanh thu bán hàng)

Exercise 2: Match the term in column A with its definition in column B (20 pts)

1 e The debit side is bigger than the credit side (Số dư bên nợ lớn hơn

bên có)

2 b The ‘short fall’ amount shown on the last day of the month or period concerned (Số tiền thiếu hụt vào cuối kỳ kế toán)

3 c Balance shown on the first day of the accounting period (Số dư

được hiển thị vào ngày đầu kỳ kế toán)

4 d Two-sided account with debit side on the left and credit side on the right, and the account is balanced at the end of the period (Tài khoản

hai bên với bên nợ bên trái và bên có bên phải, số dư được cân bằng vào cuối kỳ)

5 g The two sides of the account are in agreement with each other (Hai

bên tài khoản cân bằng nhau)

6 h When balances are carried forward from one page to the next, this balance would appear at the top of the next page (Khi số dư được

chuyển tiếp từ trang này sang trang khác, nó xuất hiện ở đầu trang tiếp theo)

7 j The credit side is bigger than the debit side (Số dư bên có lớn hơn

bên nợ)

8 a Three-money column layout account, in which the third money column states the balance resulting from the transaction recorded on the same line (Bố cục tài khoản ba cột tiền, trong đó cột thứ ba hiển thị

số dư từ giao dịch được ghi lại trên cùng một dòng)

9 f A record of transactions by category (purchases, for example), or

by person or organization (Bản ghi giao dịch theo danh mục như mua

hàng hoặc theo người/tổ chức)

10.i When balances are carried forward from one page to the next, this balance would appear at the bottom of one page (Khi số dư được

chuyển tiếp, nó xuất hiện ở cuối trang trước)

Exercise 3: Record transactions into Cash and Bank accounts (30 pts)

Bank Account

Date Details Dr (£) Cr (£) Balance (£)

1 July Capital introduced 50,000 50,000

7 July Cash withdrawal 5,000 45,000

12 July Office furniture 1,350 43,650

22 July Sales income 2,400 42,360

25 July Wages & salaries 950 41,410

Closing balance: £42,110

Cash Account

Date Details Dr (£) Cr (£) Balance (£)

7 July Cash from bank 5,000 5,000

21 July Office expenses 110 4,890

Date Details Dr (£) Cr (£) Balance (£)

26 July Heating & lighting 130 5,080

Closing balance: £5,060

Phiên bản 3: Cách trình bày ngắn gọn, trực tiếp Exercise 1: Multiple Choice Answers

1 b

2 a

3 a

4 b

5 c

6 a

7 d

8 a

Exercise 2: Matching Terms to Definitions

1 e

2 b

3 c

4 d

5 g

6 h

7 j

8 a

9 f

10.i

Exercise 3: Cash & Bank Account Records Bank Account

Date Dr (£) Cr (£) Balance (£)

1 July 50,000 50,000

7 July 5,000 45,000

12 July 1,350 43,650

Date Dr (£) Cr (£) Balance (£)

16 July 3,690 39,960

22 July 2,400 42,360

Closing balance: £42,110

Cash Account

Date Dr (£) Cr (£) Balance (£)

Closing balance: £5,060

Cả ba phiên bản trên đều chính xác Phiên bản 1 là chuẩn xác với trình bày rõ ràng, Phiên bản 2 có thêm giải thích chi tiết, và Phiên bản 3 ngắn gọn, dễ theo

dõi