Đề Thi Online Miễn Phí Kế Toán Tài Chính Doanh Nghiệp Chương 1: Introduction to Accounting - Đại Học Quốc Gia Hà Nội (VNU)
Tham khảo đề thi online miễn phí Kế toán Tài chính Doanh nghiệp chương 1: Introduction to Accounting dành cho sinh viên Đại học Quốc gia Hà Nội (VNU). Đề thi kèm đáp án chi tiết, giúp bạn ôn tập hiệu quả và nắm chắc các nguyên lý cơ bản của kế toán. Nội dung sát với chương trình học, hỗ trợ bạn chuẩn bị tốt nhất cho kỳ thi học phần.
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Câu 1: 1 điểm
Which of the following is classified as revenue expenditure?
A.
Purchase of inventories for resale
B.
Purchase of a motor vehicle to deliver goods to customers
C.
Purchase of machinery for use in production
D.
Purchase of a warehouse to store inventory
Câu 2: 1 điểm
Liability for the debts of the business does not fall on:
A.
A sole trader
B.
Partners in a general partnership
C.
A limited liability company
D.
Owners of a limited liability company
Câu 3: 1 điểm
According to IAS 1 which of the following does not represent an objective of financial statements?
A.
To provide information to investors in making economic decisions
B.
To provide information to managers in making business decisions
C.
To show the results of management's stewardship of the resources entrusted to it
D.
To help users predict the entity's future cash flows
Câu 4: 1 điểm
Which one of the following issues in an entity's financial statements is likely to be of most interest to an entity's lender?
A.
Whether the entity has paid a dividend
B.
Whether the entity will repay a loan when it falls due
C.
Whether the entity will continue to be able to employ people
D.
Whether the entity patronises local suppliers
Câu 5: 1 điểm
A statement of financial position is best described as:
A.
A snapshot of the entity's financial position at a particular point in time
B.
A record of an entity's financial performance over a period of time
C.
A list of all the income and expenses of the entity at a particular point in time
D.
A list of all the assets and liabilities of the entity over a period of time
Câu 6: 1 điểm
In applying fundamental accounting concepts the preparers of financial information are also using:
A.
Legislation
B.
Accounting standards
C.
Judgement
D.
Financial reporting standards
Câu 7: 1 điểmchọn nhiều đáp án
Match the fundamental ethical principle to the characteristic.
A.
A Integrity
B.
B Objectivity
C.
(1) Members should be straightforward and honest in all professional and business relationships.
D.
(2) Members should not allow bias, conflict or interest or undue influence of others to override professional or business judgements.
Câu 8: 1 điểm
Which of the following would not be a suitable question to ask yourself when resolving an ethical dilemma?
A.
Would my colleagues think my solution is reasonable?
B.
Have I thought about all the possible consequences of my solution?
C.
Could I defend my solution under public scrutiny?
D.
Does my solution benefit my career?
Câu 9: 1 điểm
The ICAEW Code only applies to the paid activities of the professional accountant.
A.
True
B.
False
Câu 10: 1 điểm
Which of the following is not a source of the accounting rules embodied in UK GAAP?
A.
The Companies Act 2006
B.
UK accounting standards
C.
Listing requirements of the London Stock Exchange
D.
Accounting requirements of an entity's US parent company
Câu 11: 1 điểm
Which of the following factors have not influenced financial reporting?
A.
National legislation
B.
Economic factors
C.
Accounting standards
D.
GAAP
Câu 12: 1 điểm
Materiality is an entity-specific aspect of which qualitative characteristic?
A.
Relevance
B.
Understandability
C.
Faithful representation
D.
Comparability
Câu 13: 1 điểm
Which of the following is an item of capital expenditure?
A.
Cost of goods sold
B.
Purchase of a machine
C.
Repairs to a machine
D.
Wages cost
Câu 14: 1 điểm
1 Which of the following best explains the term ‘capital expenditure’? Capital expenditure is expenditure:
A.
A on non-current assets, including repairs and maintenance
B.
B on expensive items over £10,000
C.
C on the acquisition of non-current assets, or improvement in their earning capacity
D.
D on items relating to owners’ capital
Câu 15: 1 điểm
2 Which of the following should be accounted for as capital expenditure?
A.
A The annual cost of painting a factory floor
B.
B The repair of a window in a building
C.
C The purchase of a vehicle for re-sale by a car retailer
D.
D Legal fees incurred on the purchase of a building
Câu 16: 1 điểm
3 Which of the following transactions should be treated as capital expenditure in the financial statements of Sydney, sole trader?
A.
A £500 taken by Sydney to buy a music system for personal use
B.
B £800 spent on purchasing a new laptop to replace the secretary’s old one
C.
C £2,000 on purchasing a machine for resale
D.
D £150 paid to a painter for redecorating his office
Câu 17: 1 điểm
4 Which of the following is an aspect of relevance, according to the IFRS Foundation’s Conceptual Framework for Financial Reporting (the Conceptual Framework for Financial Reporting)?
A.
A Neutrality
B.
B Free from error
C.
C Completeness
D.
D Materiality
Câu 18: 1 điểm
5 According to the Conceptual Framework for Financial Reporting, which of the following are enhancing qualitative characteristics?
A.
A Comparability, understandability, timeliness, verifiability
B.
B Consistency, prudence, measurability, verifiability
C.
C Consistency, reliability, measurability, timeliness
D.
D Materiality, understandability, measurability, reliability
Câu 19: 1 điểmchọn nhiều đáp án
6 In relation to the business of a sole trader, which two of the following does the government and its agencies need to be able to do?
A.
A Establish levels of tax revenue
B.
B Assess whether the business will continue in existence
C.
C Produce national statistics
D.
D Assess the owner’s stewardship
E.
E Take decisions about their investment
Câu 20: 1 điểm
7 Information about an entity’s assets and liabilities at a point in time is primarily provided in:
A.
A the statement of profit or loss
B.
B the statement of financial position
C.
C retained earnings
D.
D the statement of cash flows
Câu 21: 1 điểmchọn nhiều đáp án
8 According to the Conceptual Framework for Financial Reporting, information on which two of the following areas can help users identify the reporting entity’s financial strengths and weaknesses?
A.
A The economic resources it controls
B.
B Its financial performance in the past
C.
C The demographic structure of the local economy
D.
D The claims on an entity’s resource (the entity’s liabilities)
E.
E Its management structure
Câu 22: 1 điểmchọn nhiều đáp án
9 According to IAS 1, Presentation of Financial Statements which two of the following are objectives of primary financial statements?
A.
A To show the results of management’s stewardship of the resources entrusted to it
B.
B To provide a basis for valuing the entity that is useful to a wide range of users in making economic decisions
C.
C To provide information about the financial position, financial performance and cash flows of an entity that is useful to a wide range of users in making economic decisions
D.
D To facilitate comparison of financial performance between entities operating in different industries
E.
E To assist management and those charged with governance in making timely economic decisions about deployment of the entity’s resources
Câu 23: 1 điểm
10 Information is relevant if it is capable of making a difference in the decisions made by users. According to the Conceptual Framework for Financial Reporting, financial information is capable of making a difference in decisions if it has which of the following? (1) Predictive value (2) Comparative value (3) Historic value (4) Confirmatory value
A.
A 1 and 3 only
B.
B 2 and 4 only
C.
C 1 and 4 only
D.
D 2 and 3 only
Câu 24: 1 điểm
11 The accounting principle which, in times of rising prices, tends to understate asset values and overstate profits, is:
A.
A going concern
B.
B accruals
C.
C consistency
D.
D historical cost
Câu 25: 1 điểm
12 Which of the following statements about accounting concepts and the characteristics of financial information is correct?
A.
A Financial statements are required to give a true and fair view. These terms have clear definitions which are included in IAS 1, Presentation of Financial Statements.
B.
B The historical cost concept means that only items capable of being measured in monetary terms can be recognised in financial statements.
C.
C It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
D.
D A specific disclosure requirement of an IFRS Standard need not be satisfied if the information is immaterial.
Câu 26: 1 điểm
13 Listed below are two comments on accounting conventions. (1) According to the Conceptual Framework for Financial Reporting, financial information must be either relevant or faithfully represented if it is to be useful. (2) Materiality means that only items having a physical existence may be recognised as assets. Requirement . Which, if either, of these comments is correct?
A.
A 1 only
B.
B 2 only
C.
C Both of them
D.
D Neither of them
Câu 27: 1 điểm
14 Which of the following is the best description of fair presentation in accordance with IAS 1, Presentation of Financial Statements?
A.
A The financial statements are accurate.
B.
B The financial statements are as accurate as possible given the accounting systems of the organisation.
C.
C The directors of the company have stated that the financial statements are accurate and correctly prepared.
D.
D The financial statements are reliable in that they faithfully reflect the effects of transactions, other events and conditions.
Câu 28: 1 điểm
15 Which of the following definitions of the going concern concept in accounting is consistent with the definition given in IAS 1, Presentation of Financial Statements?
A.
A The directors do not intend to liquidate the entity or to cease trading in the foreseeable future.
B.
B The entity is able to pay its debts as and when they fall due.
C.
C The directors expect the entity’s assets to yield future economic benefits.
D.
D Financial statements have been prepared on the assumption that the entity is solvent and would be able to pay all creditors in full in the event of being wound up.
Câu 29: 1 điểm
16 According to IAS 1, Presentation of Financial Statements, compliance with IFRS Standards will normally ensure that:
A.
A the entity’s inventory is valued at net realisable value
B.
B the entity’s assets are valued at their break-up value
C.
C the entity’s financial statements are prepared on the assumption that it is a going concern
D.
D the entity’s financial position, financial performance and cash flows are presented fairly
Câu 30: 1 điểm
17 The directors of Lagon plc wish to omit an item from the company’s financial statements on the grounds that it is commercially sensitive. Information on the item would influence the users of the information when making economic decisions. According to IAS 1, Presentation of Financial Statements, the item is said to be:
A.
A neutral
B.
B prudent
C.
C material
D.
D understandable
Câu 31: 1 điểm
18 The International Sustainability Standards Board (ISSB) was established in 2021 and will issue IFRS Sustainability Disclosure Standards. Which of the following statements regarding sustainability reporting is true?
A.
A There is a legal requirement for UK companies to disclose information relating to sustainability in their financial statements.
B.
B The ISSB will initially focus on climate-related disclosures.
C.
C The IFRS Sustainability Disclosure Standards will replace IFRS Standards.
D.
D There has not previously been any guidance issued relating to the disclosure of sustainability information.
Câu 32: 1 điểmchọn nhiều đáp án
19 Which three of the following are fundamental principles of the IESBA Code of Ethics for Professional Accountants?
A.
A Integrity
B.
B Objectivity
C.
C Independence
D.
D Confidentiality
E.
E Courtesy
Câu 33: 1 điểm
20 Which of the following statements is correct?
A.
A The ICAEW Code of Ethics applies to its members only.
B.
B The ICAEW Code of Ethics applies to its members and employees of member firms only.
C.
C The ICAEW Code of Ethics applies to its members, employees of member firms and ICAEW students.
D.
D The ICAEW Code of Ethics applies to its members, employees of member firms, ICAEW students and all other members of UK accountancy bodies.
Câu 34: 1 điểm
21 Which of the following statements best describes ethical guidance in the UK?
A.
A Ethical guidance provides a set of rules which must be followed in all circumstances.
B.
B Ethical guidance is a framework containing a combination of rules and principles, the application of which is dependent on the professional judgement of the accountant based on the specific circumstances.
C.
C Ethical guidance provides a set of principles which can be applied at the discretion of the accountant.
D.
D Ethical guidance is a series of legal requirements.
Câu 35: 1 điểm
22 There are two main approaches to a code of professional ethics: a rules-based ethical code and a code based upon a set of principles. Indicate whether the following statements are true or false. Requirements: A code based upon a set of principles requires a professional accountant to comply with a set of specific rules.
A.
True
B.
False
Câu 36: 1 điểm
A rules-based code requires a professional accountant to identify, evaluate and address threats to compliance with fundamental ethical principles.
A.
True
B.
False
Câu 37: 1 điểm
The ICAEW uses a rules-based approach.
A.
True
B.
False
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