Tiếng Anh chuyên ngành Kế toán 1 - AC10 (52)

Câu hỏi 567673:

In the transaction: ‘Withdrew £420 from bank to make cash in office’. What entries in the Cash book are done?Nếu vụ án không thuộc thẩm quyền của mình thì Tòa án phải trả hồ sơ cho Viện kiểm sát.

A. Dr Bank £420 & Cr Cash £420
B. Cr Bank £420 & Cr Cash £420
C. Dr Bank £420 & Dr Cash £420
D. Cr Bank £420 & Dr Cash £420

Câu hỏi 567672:

When you received money from debtors who pay their debts within required time, the discount you give him is called .............

A. trade discount
B. cash discount
C. discount allowed
D. discount received

Câu hỏi 567671:

From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’.

What kind of discount is it?

A. discount received
B. discount allowed
C. Cash discount
D. Trade discount

Câu hỏi 567670:

From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’.

How much cash discount was given to him?

A. £1,800
B. £54
C. £1,756
D. £1,746

Câu hỏi 567669:

From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him & You paid your debt within required time; hence 3% cash discount was received’.

How much did you have to pay?

A. £2,000
B. £1,960
C. £60
D. £1,940

Câu hỏi 567668:

From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him & he paid his debt within required time; hence 3% cash discount was given to him’.

How much did A Smith actually pay?

A. £1,800
B. £1,746
C. £54
D. £1,756

Câu hỏi 567667:

In the transaction below: ‘You owed A John, a creditor for the goods bought from him & you paid your debt within required time; hence A John gave you cash discount’.

What kind of discount is it?

A. Cash discount
B. discount allowed
C. Trade discount
D. discount received

Câu hỏi 567666:

............ is an amount received from creditors when paying them within required time.

A. cash discount
B. discount received
C. discount allowed
D. trade discount

Câu hỏi 567665:

The following detail appears in the Purchases Day Book:

‘T Smith56/637£656’

To what accounts & Ledgers will this detail be transferred?

A. T Smith a/c in Purchases Ledger; Purchases a/c in General Ledger
B. T Smith a/c in General Ledger; Purchases a/c in Purchases Ledger
C. T Smith a/c and Purchases a/c in Purchases Ledger
D. T Smith a/c and Purchases a/c in General Ledger

Câu hỏi 567662:

From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’. How much discount will the business receive?

A. £167
B. £176
C. £880
D. £704

Câu hỏi 567661:

From the transaction: ‘Return goods to S Letts at list price £40’. In what Day book and what accounts will it be recorded?

A. Returns Inwards Day book; Dr Purchases a/c & Cr S Letts
B. Returns Outwards Day book; Dr Returns Outwards a/c & Cr S Letts a/c
C. Returns Inwards Day book; Dr Returns Inwards a/c & Cr S Letts
D. Returns Outwards Day book; Dr S Letts a/c & Cr Returns Outwards a/c

Câu hỏi 567659:

From the transaction: ‘S Smart –a debtor returned goods to the business’. In what accounts & what ledger will it be recorded?

A. Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Purchases Ledger
B. Dr Returns Inwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger
C. Cr Returns Outwards a/c in General Ledger & Dr S Smart a/c in Sales Ledger
D. Dr Returns Outwards a/c in General Ledger & Cr S Smart a/c in Sales Ledger
Trung tâm giáo dục thể chất và quốc phòng an ninh
Khoa kinh tế
Khoa đào tạo từ xa
Trung tâm đào tạo trực tuyến
Khoa đào tạo cơ bản
Khoa điện - điện tử
Khoa du lịch
Khoa Công nghệ thông tin
Viện Công nghệ sinh học và Công nghệ thực phẩm
Trung tâm đại học Mở Hà Nội tại Đà Nẵng
Khoa tiếng Trung Quốc
Khoa tạo dáng công nghiệp
Khoa tài chính ngân hàng
Khoa Tiếng anh
Khoa Luật

Bản tin HOU-TV số 06 năm 2025

Tuyển sinh đại học Mở Hà Nội - HOU

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