Câu hỏi 738360:
The capital equation is:
A. Capital equals assets and liablities
B. Liabilities equals assets less capital
C. Assets equals capital and liabilities
D. Assets less liabilities equals capital
Tiếng Anh chuyên ngành Kế toán 1 - AC10 (72)
Câu hỏi 738359:
........... is a general term for activities of the business.
A. capital
B. sales
C. transactions
D. purchases
Câu hỏi 738358:
‘Balance sheet’ is .........
A. a type of financial statement
B. record of transactions by categories
C. resources or items owned by the business
D. the amount of the owner’s stake in the business.
Câu hỏi 738357:
Book-keeping entries relating to Payment received from debtor are:
A. debit bank/ cash account & credit debtor’s account
B. credit bank/ cash account & credit debtor’s account
C. credit bank/ cash account & debit debtor’s account
D. debit bank/ cash account & debit debtor’s account
Câu hỏi 738356:
Book-keeping entries relating to Cash Purchases are:
A. credit purchases account & debit Cash/ Bank account
B. debit purchases account & debit Cash/ Bank account
C. credit purchases account & credit Cash/ Bank account
D. debit purchases account & credit Cash/ Bank account
Câu hỏi 738355:
The term ‘Drawings’ means
A. withdrawals from a business by the owner for the business’ use: in cash or goods/ services
B. withdrawals from a business by the owner for the use of both the owner and the business: in cash or goods/ services
C. withdrawals from a business by the owner for the owner’s private use: in cash or goods/ services
D. withdrawals from a business by the owner for the business’ private use: in cash or goods/ services
Câu hỏi 738354:
In the transaction ‘wages of £40 are paid in cash’, which entries are correct?
A. Dr wages account £40 & Cr Cash account £40
B. Dr wages account £40 & Dr Cash account £40
C. Cr wages account £40 & Dr Cash account £40
D. Cr wages account £40 & Cr Cash account £40
Câu hỏi 738353:
Book-keeping entries relating to Payment to creditor are:
A. debit creditor’s account & debit bank/ cash account
B. credit creditor’s account & debit bank/ cash account
C. debit creditor’s account & credit bank/ cash account
D. credit creditor’s account & credit bank/ cash account
Câu hỏi 794193:
The total of discount received column in the cash book will be transferred to ............. Ledger.
A. Sales
B. General
C. Purchases
D. Private
Câu hỏi 794192:
From Sales Day book, detail is transferred monthly to Sales account in ...........
A. General Ledger
B. Cash book
C. Sales Ledger
D. Purchases Ledger
Câu hỏi 567707:
T-type Ledger accounts has the following format:
A. two-sided account with debit side on the left and credit side on the right
B. two-sided account with credit side on the left and debit side on the right
C. one-sided account only with credit side
D. One-sided account only with debit side
Câu hỏi 567706:
According to double-entry rules, if an asset increases, .......
A. asset account will be debited or credited
B. asset account will be debited
C. asset account will be credited
D. asset account will be debited and credited
Câu hỏi 567705:
Which item below is not an asset?
A. Creditor
B. Debtor
C. Motor vehicle
D. Cash
Câu hỏi 567704:
According to double-entry rules, if a liability decreases, .......
A. Liability account will be debited
B. Liability account will be credited
C. Liability account will be debited or credited
D. Liability account will be debited and credited
Câu hỏi 567703:
A ....... is someone to whom you owe money after you buy on credit.
A. Loan
B. Liabilities
C. Creditor
D. Debtor
Câu hỏi 567702:
In the following transaction: ‘The owner puts a further amount into the business by cheque’, which account is debited and which account is credited?
A. debit the owner’s account & credit bank account
B. debit the owner’s account & credit capital account
C. debit bank account & credit the owner’s account
D. debit bank account & credit capital account
Câu hỏi 567701:
A general term for amounts owing to persons other than the owner is ......
A. liabilities
B. reditor
debtor
debtor
C. loan
D. creditor
Câu hỏi 567700:
In the accounting equation, ........
A. The two sides will always be equal to one another
B. The two sides will never be equal to one another
C. Total of assets is always smaller than total of capital and liabilities
D. Total of assets is always bigger than total of capital and liabilities
Câu hỏi 567699:
The word ......... in the heading of the balance sheet is linked to the idea of the snapshot photograph.
A. with
B. at
C. month
D. equal
Câu hỏi 567698:
‘Capital’ is ................
A. the amount of the owner’s stake in the business.
B. a type of financial statement
C. resources or items owned by the business
D. record of transactions by categories
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Bản tin HOU-TV số 06 năm 2025
