Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10 Anh văn chuyên ngành 1 - AC10 - Đại học mở Hà Nội HOU vi Câu hỏi 834876 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834876 ................. is indicated in the invoice and recorded in the accounts.

Cash discount Discount received Discount allowed Trade discount]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834876 Câu hỏi 834877 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834877 From the transaction: ‘Return goods to S Letts at list price £40’. In what Day book and what accounts will it be recorded?

Returns Outwards Day book; Dr Returns Outwards a/c & Cr S Letts a/c Returns Inwards Day book; Dr Returns Inwards a/c & Cr S Letts Returns Outwards Day book; Dr S Letts a/c & Cr Returns Outwards a/c Returns Inwards Day book; Dr Purchases a/c & Cr S Letts]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834877 Câu hỏi 834878 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834878 From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business finally owe S Letts?

£4 £210 £36 £189]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834878 Câu hỏi 834879 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834879 From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’. How much will be recorded into accounts?

£360 £316 £54 £306]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834879 Câu hỏi 834880 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834880 From Sales Day book, detail is transferred promptly to .......... account in Sales Ledger

Cash/ Bank Creditor’s Debtor’s Sales]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834880 Câu hỏi 834881 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834881 From the transaction: ‘Credit purchase from A John at list price of £880, subject to 20% trade discount’. How much will the business record into Day book?

£880 £740 £704 £176]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834881 Câu hỏi 834882 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834882 From the transaction below: ‘Credit sale to P Starkey at list price of £360, subject to 15% trade discount’. How much discount will be given to P Starkey?

£54 £360 £316 £306]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834882 Câu hỏi 834883 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834883 From the transaction: ‘K Devine returns to us goods with a list price of £150. No discount was previously made.’ In what accounts will it be recorded?

Cr K Devine £150 & Dr Returns Outwards £150 Dr K Devine £150 & Cr Returns Outwards £150 Dr Returns Inwards £150 & Cr K Devine £150 Cr Returns Inwards £150 & Dr K Devine £150]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834883 Câu hỏi 834884 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834884 From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount; then return goods to S Letts at list price £40’. How much will the business record in Return Outwards account?

£36 £4 £40 £210]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834884 Câu hỏi 834885 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834885 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?

£176 £880 £167 £704]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834885 Câu hỏi 834886 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837120834886 In the transaction: ‘Received a cheque of £1,200 from A Smart in full settlement of debt of £1,212’. What entries in the Cash book are done?

Cr Discount received £12 & Dr Bank £1,200 Dr Discount allowed £12 & Dr Bank £1,212 Dr Discount allowed £12 & Dr Bank £1,200 Dr Bank £1,200]]> Mon, 19 January 2026 10:52:53 GMT 8572155837120834886 Câu hỏi 834887 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834887 In the transaction: ‘Cash sale £1,410, in which £410 was received in cash’. What entries in the Cash book are done?

Cr Cash £410 & Cr Bank £1,000 Dr Cash £410 & Dr Bank £1,000 Dr Cash £1,410 Dr Cash £410]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834887 Câu hỏi 834888 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834888 The total of discount received column in the cash book will be transferred to ............. Ledger.

Private General Sales Purchases]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834888 Câu hỏi 834889 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834889 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?

£1,800 £1,756 £54 £1,746]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834889 Câu hỏi 834890 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834890 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 cash discount did you received?

£2,000 £60 £1,940 £1,960]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834890 Câu hỏi 834891 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834891 When you received money from debtors who pay their debts within required time, the discount you give him is called .............

discount received trade discount discount allowed cash discount]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834891 Câu hỏi 834892 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834892 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?

discount allowed Trade discount Cash discount discount received]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834892 Câu hỏi 834893 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834893 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?

Cash discount discount received discount allowed Trade discount]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834893 Câu hỏi 834894 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834894 ............ is an amount received from creditors when paying them within required time.

trade discount discount allowed discount received cash discount]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834894 Câu hỏi 834895 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834895 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?

£1,746 £54 £1,756 £1,800]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834895 Câu hỏi 834896 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837150834896 In the transaction: ‘Paid £442 in cash to A Dobbs in settlement of a debt of £450’. What entries in the Cash book are done?

Cr Cash £442 Dr Cash £442 Cr Discount allowed £8 & Cr Cash £442 Cr Discount received £8 & Cr Cash £442]]> Mon, 19 January 2026 10:52:50 GMT 8572155837150834896 Câu hỏi 834897 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834897 The term ‘account’ means .....

taking an ownership of an asset now, but paying for it at later stage person (or business) who owes money for goods or services supplied by the business a record of transactions by category (purchases, for example), or by person or organization. person (or business) to whom money is owed by the business]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834897 Câu hỏi 834898 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834898 Book-keeping entries relating to Credit Sales are:

debit customer’s (debtor’s) account & credit sales account debit customer’s (debtor’s) account & debit sales account credit customer’s (debtor’s) account & credit sales account credit customer’s (debtor’s) account & debit sales account]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834898 Câu hỏi 834899 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834899 Book-keeping entries relating to Purchases Returns are:

credit Returns Outwards account & debit supplier’s (creditor’s) account debit Returns Inwards account & credit debtor’s account debit Returns Outwards account & credit supplier’s (creditor’s) account credit Returns Inwards account & debit debtor’s account]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834899 Câu hỏi 834900 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834900 Book-keeping entries relating to Cash Sales are:

credit Cash/ Bank account & debit Sales account debit Cash/ Bank account & credit Sales account credit Cash/ Bank account & credit Sales account debit Cash/ Bank account & debit Sales account]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834900 Câu hỏi 834901 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834901 Book-keeping entries relating to Payment received from debtor are:

credit bank/ cash account & debit debtor’s account credit bank/ cash account & credit debtor’s account debit bank/ cash account & debit debtor’s account debit bank/ cash account & credit debtor’s account]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834901 Câu hỏi 834902 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834902 In the transaction ‘wages of £40 are paid in cash’, which entries are correct?

Dr wages account £40 & Dr Cash account £40 Cr wages account £40 & Cr Cash account £40 Cr wages account £40 & Dr Cash account £40 Dr wages account £40 & Cr Cash account £40]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834902 Câu hỏi 834903 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834903 Book-keeping entries relating to Cash Purchases are:

credit purchases account & debit Cash/ Bank account credit purchases account & credit Cash/ Bank account debit purchases account & debit Cash/ Bank account debit purchases account & credit Cash/ Bank account]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834903 Câu hỏi 834904 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834904 Book-keeping entries relating to Payment to creditor are:

debit creditor’s account & debit bank/ cash account credit creditor’s account & debit bank/ cash account credit creditor’s account & credit bank/ cash account debit creditor’s account & credit bank/ cash account]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834904 Câu hỏi 834905 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834905 In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?

Dr Bank £210 & Cr Sales £210 Dr Sales £210 & Cr Bank £210 Dr Sales £210 & Cr T Smith £210 Dr T Smith £210 & Cr Sales £210]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834905 Câu hỏi 834906 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837170834906 Book-keeping entries relating to Credit Purchase are:

credit purchases account & credit supplier’s (creditor’s) account debit purchases account & debit supplier’s (creditor’s) account debit purchases account & credit supplier’s (creditor’s) account credit purchases account & debit supplier’s (creditor’s) account]]> Mon, 19 January 2026 10:52:48 GMT 8572155837170834906 Câu hỏi 834907 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834907 ............. accounts cover asset accounts such as premises, motor vehicles, etc.

real nominal impersonal personal]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834907 Câu hỏi 834908 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834908 .............. Ledger is used to record debtor accounts

Purchases Sales General Private]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834908 Câu hỏi 834909 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834909 .............. Ledger is used to record creditor accounts

Purchases Sales Private General]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834909 Câu hỏi 834910 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834910 .................. account is used for regular banking and withdrawal of money.

cheque credit transfer deposit current]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834910 Câu hỏi 834911 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834911 4 types of personal accounts include capital, supplier, customer, and ..........

cash drawings bank sales]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834911 Câu hỏi 834912 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834912 ............. accounts are individual accounts of debtors and creditors.

nominal impersonal personal real]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834912 Câu hỏi 834913 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834913 The account ‘T Smith’ has 4 transactions during July, Year 4, including 2 debit entries with £50 & £80 and 2 credit entries with £170 and £230. How much is the balance of this account at the end of July, Year 4?

£270 Dr £170 Cr £270 Cr £170 Dr]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834913 Câu hỏi 834914 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834914 The difference between current account and deposit account is that current account is used for ............ banking and withdrawal of money, and in deposit account withdrawals will be .............

regular/ infrequent regular/ regular infrequent/ infrequent infrequent/ Regular]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834914 Câu hỏi 834915 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834915 The account ‘Bank’ has 3 transactions during July, Year 4, including 1 debit entries with £2,000 and 2 credit entries with £170 and £240. How much is the balance of this account at the end of July, Year 4?

£1,690 Cr £1,690 Dr £1,590 Cr £1,590 Dr]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834915 Câu hỏi 834916 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837200834916 Where balances are carried forward from one page to the next, ‘balance .........’ would appear at the bottom of one page and ‘balance .......’ at the top of the next page.

b/f – c/f c/d – b/d c/f – b/f b/d – c/d]]> Mon, 19 January 2026 10:52:45 GMT 8572155837200834916 Câu hỏi 834917 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837230834917 The word ......... in the heading of the balance sheet is linked to the idea of the snapshot photograph.

at month equal with]]> Mon, 19 January 2026 10:52:42 GMT 8572155837230834917 Câu hỏi 834924 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834924 A general term for amounts owing to persons other than the owner is ......

reditor
debtor creditor liabilities loan]]> Mon, 19 January 2026 10:52:40 GMT 8572155837260834924 Câu hỏi 834918 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837250834918 ........... is a general term for activities of the business.

purchases transactions capital sales]]> Mon, 19 January 2026 10:52:40 GMT 8572155837250834918 Câu hỏi 834919 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837250834919 A .... is someone who owes you money after you sell him/ her on credit.

loan debtor creditor liabilities]]> Mon, 19 January 2026 10:52:40 GMT 8572155837250834919 Câu hỏi 834920 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837250834920 ‘Capital’ is ................

record of transactions by categories a type of financial statement the amount of the owner’s stake in the business. resources or items owned by the business]]> Mon, 19 January 2026 10:52:40 GMT 8572155837250834920 Câu hỏi 834921 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837250834921 In the following transaction: ‘The owner puts a further amount into the business by cheque’, which account is debited and which account is credited?

debit the owner’s account & credit bank account debit the owner’s account & credit capital account debit bank account & credit capital account debit bank account & credit the owner’s account]]> Mon, 19 January 2026 10:52:40 GMT 8572155837250834921 Câu hỏi 834922 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834922 In the accounting equation, ........

Total of assets is always bigger than total of capital and liabilities The two sides will never be equal to one another Total of assets is always smaller than total of capital and liabilities The two sides will always be equal to one another]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834922 Câu hỏi 834923 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834923 According to double-entry rules, if an asset increases, .......

asset account will be debited or credited asset account will be credited asset account will be debited asset account will be debited and credited]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834923 Câu hỏi 834925 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834925 The capital equation is:

Assets less liabilities equals capital Capital equals assets and liablities Assets equals capital and liabilities Liabilities equals assets less capital]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834925 Câu hỏi 834926 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834926 A ....... is someone to whom you owe money after you buy on credit.

Loan Debtor Liabilities Creditor]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834926 Câu hỏi 834927 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834927 ‘Balance sheet’ is .........

resources or items owned by the business a type of financial statement record of transactions by categories the amount of the owner’s stake in the business.]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834927 Câu hỏi 834928 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834928 Which item below is not an asset?

Motor vehicle Creditor Debtor Cash]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834928 Câu hỏi 834929 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834929 You are presented with the following data:

Assets 13,970

Capital 2,934

Liabilities 11,576

What comment would you make?

the two sides are not equal. One figure must be incorrect the equation is correct the two sides are equal Capital is correct]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834929 Câu hỏi 834930 - Anh văn chuyên ngành 1 - AC10 https://hou.hcode.me/q/anh-van-chuyen-nganh-1-ac10/8572155837260834930 According to double-entry rules, if a liability decreases, .......

Liability account will be debited or credited Liability account will be debited and credited Liability account will be credited Liability account will be debited]]> Mon, 19 January 2026 10:52:39 GMT 8572155837260834930