https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11 Anh văn chuyên ngành 2 - AC11 - Đại học mở Hà Nội HOU vi https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835478 If drawings is in the form of goods, it is necessary to show a……….from purchases in the trading caccount.

deduct deduction reduce decrease]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835478 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835479 Drawings can be in the form of business facilities.

True False]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835479 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835480 Drawings might also take the …….of goods for private use

form effect layout format]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835480 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835481 In the balance sheet, the net profit is added to capital.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835481 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835482 The value closing stock has got an effect on the profit for the period.

True False]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835482 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835483 Closing stock appears ………in the final accounts.

four times three times once twice]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835483 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835484 Errors in figures in the trading and profit and loss account will affect the calculation of profits.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835484 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835485 Errors of original entry happen when the entries have been made with the amount being entered wrongly in one account.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835485 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835486 An error understating an income item would also understate capital.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835486 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835487 An error overstating an expense item would also overstate the net profit.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835487 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835488 The journal is a kind of book of prime entry.

True False]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835488 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835489 Errors are …………… using journal entries.

corrected created caused made]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835489 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835490 The provisional profits may change as a result of error …………….

commission compensation duplication correction]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835490 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835491 An error understating the purchases amount would overstate gross profit.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835491 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835492 Errors of duplication occur when a transaction is entered twice in the book.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835492 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835493 Capital expenditure is aimed at providing long-term benefits.

False True]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835493 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840790835494 Where business ………… (e.g. telephone) are used for the owner’s personal use, this is also regarded as drawings, and adjustments must be made at the end of the year to reflect this.

facilities services expenses equipments]]> Mon, 19 January 2026 10:46:46 GMT 8572155840790835494 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835495 Capital expenditure decreases the figure of assets in the balance sheet.

False True]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835495 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835496 Expenditure incorrectly treated as capital expenditure will overstate the …………… on the balance sheet.

assets liabilities debtors capital]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835496 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835497 Expenditure incorrectly treated as capital expenditure will overstate the assets on the balance sheet.

False True]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835497 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835498 Revenue expenditure is chargeable to the trading and profit and loss account while capital expenditure results in ………… figures for the balance sheet.

reduced decreased increased fallen]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835498 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835499 Revenue expenditure is chargeable to the trading and profit and loss account.

True False]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835499 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835500 Costs of business belong to capital expenditure.

False True]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835500 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835501 The main difference between the two types of expenditure is the ………… of time the expenditure is of benefit to the business.

depth length height weight]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835501 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835502 Revenue expenditure is the day-to-day …………. costs of a business.

walking going jogging running]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835502 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835503 Capital expenditure is the money spent on the ………… of fixed assets or on improvements to fixed assets.

sale disposal scrap purchase]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835503 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840820835504 Expenditure incorrectly treated as revenue expenditure will understate expenses and increase profits.

True False]]> Mon, 19 January 2026 10:46:43 GMT 8572155840820835504 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835536 If you take no account year-by-year of the fall in value of fixed assets, the value of assets in the balance sheet is ………

undercast overstated underestimated understated]]> Mon, 19 January 2026 10:46:41 GMT 8572155840910835536 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840870835510 Straight line method is also termed the fixed …………..method.

asset installment period division]]> Mon, 19 January 2026 10:46:41 GMT 8572155840870835510 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835527 The bad debts account serves as a ………….point for debts written off over the year.

coming final arrival collection]]> Mon, 19 January 2026 10:46:40 GMT 8572155840910835527 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840880835514 In allowing for depreciation of fixed assets, you estimate the amount to be received on………..

disposing selling disposal sale]]> Mon, 19 January 2026 10:46:40 GMT 8572155840880835514 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840850835505 Depreciation is the estimate of the …………in value of fixed assets over a period of time.

growth fall falling increase]]> Mon, 19 January 2026 10:46:40 GMT 8572155840850835505 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840850835506 The word ‘estimate’ in allowing for depreciation of fixed assets means that you are estimating the working……….of the asset.

period life hours time]]> Mon, 19 January 2026 10:46:40 GMT 8572155840850835506 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835543 The asset account balance is not reduced by the …………..provision for depreciation.

annual daily hourly monthly]]> Mon, 19 January 2026 10:46:38 GMT 8572155840910835543 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835539 The reducing balance method is also termed the………….balance method.

diminishing decreasing going down falling]]> Mon, 19 January 2026 10:46:38 GMT 8572155840910835539 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835531 Any decrease in the provision for doubtful debts is a ……….. to the firm.

growth loss benefit reduction]]> Mon, 19 January 2026 10:46:38 GMT 8572155840910835531 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835522 Any………..in depreciation provision is charged against profit.

going up growing increasing increase]]> Mon, 19 January 2026 10:46:38 GMT 8572155840890835522 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840870835507 Any debt written off must be charged against the profit by means of a ……….entry in the profit and loss account.

right debit wrong credit]]> Mon, 19 January 2026 10:46:38 GMT 8572155840870835507 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840870835508 Bad debts written off are not shown in the balance sheet.

False True]]> Mon, 19 January 2026 10:46:38 GMT 8572155840870835508 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840870835509 The asset account balance is reduced when the asset is sold or……….

bought scrapped given kept]]> Mon, 19 January 2026 10:46:38 GMT 8572155840870835509 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840870835511 Depreciation provision account has a credit balance.

True False]]> Mon, 19 January 2026 10:46:38 GMT 8572155840870835511 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835526 Any decrease in the provision for doubtful debt will be seen as an expense to the firm.

True False]]> Mon, 19 January 2026 10:46:37 GMT 8572155840910835526 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840880835512 The balance sheet will show the total of debtor after the provision for doubtful debts being deducted.

True False]]> Mon, 19 January 2026 10:46:37 GMT 8572155840880835512 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840880835513 With the straight line method of depreciation, the estimated disposal value should not be allowed for in calculating the annual depreciation provision.

False True]]> Mon, 19 January 2026 10:46:37 GMT 8572155840880835513 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835537 When a fixed asset is sold, there are ………… elements to take account of.

4 2 3 5]]> Mon, 19 January 2026 10:46:36 GMT 8572155840910835537 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835535 In the account of provision for depreciation, it is only necessary to ……….down the balance once two entries have been made.

put carry get bring]]> Mon, 19 January 2026 10:46:36 GMT 8572155840910835535 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835524 A………..of a debt may be written off as a bad debt if the debtor is not able to pay all of what is owed.

whole little part lot]]> Mon, 19 January 2026 10:46:36 GMT 8572155840910835524 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835515 Once the provision for doubtful debts has been created, it remains in the books until………..

moved left amended changed]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835515 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835516 Debts may be written off at……………times throughout the year.

different several same few]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835516 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835517 Any debts written off are a/an …………of the business.

expense benefit loss gain]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835517 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835518 The provision for doubtful debt is never adjusted.

True False]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835518 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835519 The main………….of depreciation are physical deterioration, economic factors and time factors.

causes items ideas cause]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835519 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835520 The asset account is reduced by the annual provision for depreciation.

False True]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835520 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835521 The reduced balance is the cost of the asset less depreciation to …………

minute date day hour]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835521 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840890835523 In straight line method to calculate depreciation, the eventual disposal…………..is estimated.

cost price estimate value]]> Mon, 19 January 2026 10:46:36 GMT 8572155840890835523 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835525 Amounts due from debtors, which are individually written off should be debited to bad debts account.

True False]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835525 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835528 The balance sheet will show the total of debtor before writing off bad debts.

True False]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835528 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835529 Bad debts are debts that the business is unable to………..

collect pay buy give]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835529 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835530 A provision for doubtful debt is set at a ………….of debtors.

rate percentage number rank]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835530 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835532 The provision for doubtful debt has a credit balance.

True False]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835532 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835533 Any increase in the provision for doubtful debt will be debited to the P/L account.

True False]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835533 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835534 In the balance sheet, each fixed asset is shown at………..less total depreciation to date.

price cost time once]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835534 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835538 Any increase in a depreciation provision is credited to the Profit and Loss account.

True False]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835538 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835540 The provision for depreciation …………up the amount of depreciation year by year.

keep grow make build]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835540 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835541 The asset account has a………….balance.

correct false debit credit]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835541 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840910835542 There is likely to be either a ……….or a profit arising out of the sale of a fixed asset.

decrease reduce fall loss]]> Mon, 19 January 2026 10:46:34 GMT 8572155840910835542 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835544 . ………..cheques and amounts paid in, not yet credited are used to prepare the bank reconciliation statement.

drawn blank dishonored unpresented]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835544 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835545 The cash book is …………. with items revealed by the bank statement, e.g. bank charges, credit transfer, direct debit, etc.

prepared drawn up updated set up]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835545 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835546 A stale cheque might be a dishonored one.

True False]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835546 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835547 The reconciliation statement will start with the balance as…………..the bank statement.

per for of with]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835547 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835548 A ………… cheque is one which the bank refuses to pay for various reasons.

dishonored unpresented blank drawn]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835548 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835549 One of the reasons for a dishonored cheque is that the drawer has not……..……funds in his bank account.

many much sufficient several]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835549 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835550 Bank charges are the income of the business.

True False]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835550 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835551 The items picked up from the bank statement should not appear in the …………statement.

reconciliation updated prepared sale]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835551 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835552 The third step in updating the cash book is that the cash book is ……………to obtain the up-to-date balance.

re-balanced prepared drawn up calculated]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835552 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840930835553 A bank account with overdraft has a debit balance.

True False]]> Mon, 19 January 2026 10:46:32 GMT 8572155840930835553 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840990835554 A prepaid expense is added to the expense item from the trial balance.

True False]]> Mon, 19 January 2026 10:46:26 GMT 8572155840990835554 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840990835555 An income prepayment appears in the balance sheet as a……………

long-term liability current asset fixed asset current liability]]> Mon, 19 January 2026 10:46:26 GMT 8572155840990835555 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155840990835556 An expense accrual appears in the balance sheet as a………..

current asset fixed asset current liability long-term liability]]> Mon, 19 January 2026 10:46:26 GMT 8572155840990835556 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835564 Accrual of income means that income due …………. the financial year has not been received by the end of the year.

with to of for]]> Mon, 19 January 2026 10:46:25 GMT 8572155841020835564 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841000835557 The prepaid amount is …………..from the figure shown in the trial balance when including the item in the profit and loss account.

less subtracted plus added]]> Mon, 19 January 2026 10:46:25 GMT 8572155841000835557 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841000835558 A prepaid expense is shown as a current asset in the balance sheet.

True False]]> Mon, 19 January 2026 10:46:25 GMT 8572155841000835558 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841000835559 An accrued expense represents an expense paid in advance.

True False]]> Mon, 19 January 2026 10:46:25 GMT 8572155841000835559 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835560 An expense prepayment appears in the balance sheet as a……………..

current liability current asset fixed asset long-term liability]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835560 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835561 A debit balance on the insurance account means that insurance premiums have been paid in advance.

False True]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835561 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835562 A prepaid income is an income received in…………of the accounting period that it relates to.

advance ahead front terms]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835562 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835563 The accrual amount is ……………to the figure shown in the trial balance when including the item in the profit and loss account.

plus paid added less]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835563 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835565 Expenses and incomes need to be…………..to the correct accounting period.

listening matched listen match]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835565 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835566 A prepaid expense requires no year-end adjustment.

True False]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835566 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835567 An accrued expense is shown amongst the liabilities in the balance sheet.

True False]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835567 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835568 An accrual of expense remains ………at the end of that period.

due unpaid owed paid]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835568 https://hou.hcode.me/q/anh-van-chuyen-nganh-2-ac11/8572155841020835569 An accrued expense is shown as an amount due within 1 year in the balance sheet.

False True]]> Mon, 19 January 2026 10:46:23 GMT 8572155841020835569