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    <title>Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
    <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10</link>
    <description>Tiếng Anh chuyên ngành Kế toán 1 - AC10 - Đại học mở Hà Nội HOU</description>
    <language>vi</language>
    <item>
      <title>Câu hỏi 567656 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567656</link>
      <description><![CDATA[<p>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?</p> Dr K Devine £150 &amp; Cr Returns Outwards £150 Cr Returns Inwards £150 &amp; Dr K Devine £150 Dr Returns Inwards £150 &amp; Cr K Devine £150 Cr K Devine £150 &amp; Dr Returns Outwards £150]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567656</guid>
    </item>
    <item>
      <title>Câu hỏi 567657 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567657</link>
      <description><![CDATA[<p>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?</p> £306 £360 £316 £54]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567657</guid>
    </item>
    <item>
      <title>Câu hỏi 567658 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567658</link>
      <description><![CDATA[<p>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?</p> £4 £210 £36 £189]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567658</guid>
    </item>
    <item>
      <title>Câu hỏi 567659 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567659</link>
      <description><![CDATA[<p>From the transaction: ‘S Smart –a debtor returned goods to the business’. In what accounts &amp; what ledger will it be recorded? </p> Dr Returns Inwards a/c in General Ledger &amp; Cr S Smart a/c in Purchases Ledger Dr Returns Inwards a/c in General Ledger &amp; Cr S Smart a/c in Sales Ledger Cr Returns Outwards a/c in General Ledger &amp; Dr S Smart a/c in Sales Ledger Dr Returns Outwards a/c in General Ledger &amp; Cr S Smart a/c in Sales Ledger]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567659</guid>
    </item>
    <item>
      <title>Câu hỏi 567660 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567660</link>
      <description><![CDATA[<p>From the transaction: ‘Credit purchase from S Letts at list price of £250, subject to 10% trade discount’. In what Day book and what accounts will it be recorded &amp; How much will it be recorded?  </p> Sales Day book; Dr S Letts £250 ; Cr Sales £250 Purchases Day book; Dr Purchases £250 ; Cr S Letts £250 Purchases Day book; Dr Purchases £225 ; Cr S Letts £225 Sales Day book; Dr S Letts £225 ; Cr Sales £225]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567660</guid>
    </item>
    <item>
      <title>Câu hỏi 567661 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567661</link>
      <description><![CDATA[<p>From the transaction: ‘Return goods to S Letts at list price £40’. In what Day book and what accounts will it be recorded? </p> Returns Inwards Day book; Dr Purchases a/c &amp; Cr S Letts Returns Outwards Day book; Dr Returns Outwards a/c &amp; Cr S Letts a/c Returns Inwards Day book; Dr Returns Inwards a/c &amp; Cr S Letts Returns Outwards Day book; Dr S Letts a/c &amp; Cr Returns Outwards a/c]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567661</guid>
    </item>
    <item>
      <title>Câu hỏi 567662 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567662</link>
      <description><![CDATA[<p>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?</p> £167 £176 £880 £704]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567662</guid>
    </item>
    <item>
      <title>Câu hỏi 567663 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567663</link>
      <description><![CDATA[<p>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?</p> £54 £316 £360 £306]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567663</guid>
    </item>
    <item>
      <title>Câu hỏi 567664 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567664</link>
      <description><![CDATA[<p>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?</p> £36 £4 £210 £40]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567664</guid>
    </item>
    <item>
      <title>Câu hỏi 567665 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567665</link>
      <description><![CDATA[<p>The following detail appears in the Purchases Day Book: </p><p>‘T Smith56/637£656’</p><p>To what accounts &amp; Ledgers will this detail be transferred?</p> T Smith a/c in Purchases Ledger; Purchases a/c in General Ledger T Smith a/c in General Ledger; Purchases a/c in Purchases Ledger T Smith a/c and Purchases a/c in Purchases Ledger T Smith a/c and Purchases a/c in General Ledger]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567665</guid>
    </item>
    <item>
      <title>Câu hỏi 567666 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567666</link>
      <description><![CDATA[<p>............ is an amount received from creditors when paying them within required time.</p> cash discount discount received discount allowed trade discount]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567666</guid>
    </item>
    <item>
      <title>Câu hỏi 567667 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155135960567667</link>
      <description><![CDATA[<p>In the transaction below: ‘You owed A John, a creditor for the goods bought from him &amp; you paid your debt within required time; hence A John gave you cash discount’. </p><p>What kind of discount is it?</p> Cash discount discount allowed Trade discount discount received]]></description>
      <pubDate>Tue, 20 January 2026 06:21:29 GMT</pubDate>
      <guid>8572155135960567667</guid>
    </item>
    <item>
      <title>Câu hỏi 567668 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567668</link>
      <description><![CDATA[<p>From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him &amp; he paid his debt within required time; hence 3% cash discount was given to him’. </p><p>How much did A Smith actually pay?</p> £1,800 £1,746 £54 £1,756]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567668</guid>
    </item>
    <item>
      <title>Câu hỏi 567669 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567669</link>
      <description><![CDATA[<p>From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him &amp; You paid your debt within required time; hence 3% cash discount was received’. </p><p>How much did you have to pay?</p> £2,000 £1,960 £60 £1,940]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567669</guid>
    </item>
    <item>
      <title>Câu hỏi 567670 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567670</link>
      <description><![CDATA[<p>From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him &amp; he paid his debt within required time; hence 3% cash discount was given to him’. </p><p>How much cash discount was given to him?</p> £1,800 £54 £1,756 £1,746]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567670</guid>
    </item>
    <item>
      <title>Câu hỏi 567671 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567671</link>
      <description><![CDATA[<p>From the transaction below: ‘A Smith owed the business £1,800 for the goods sold to him &amp; he paid his debt within required time; hence 3% cash discount was given to him’.</p><p>What kind of discount is it?</p> discount received discount allowed Cash discount Trade discount]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567671</guid>
    </item>
    <item>
      <title>Câu hỏi 567672 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567672</link>
      <description><![CDATA[<p>When you received money from debtors who pay their debts within required time, the discount you give him is called .............</p> trade discount cash discount discount allowed discount received]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567672</guid>
    </item>
    <item>
      <title>Câu hỏi 567673 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567673</link>
      <description><![CDATA[<p>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. </p> Dr Bank £420 &amp; Cr Cash £420 Cr Bank £420 &amp; Cr Cash £420 Dr Bank £420 &amp; Dr Cash £420 Cr Bank £420 &amp; Dr Cash £420]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567673</guid>
    </item>
    <item>
      <title>Câu hỏi 567674 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567674</link>
      <description><![CDATA[<p>From the transaction below: ‘The business owed L Turner £2,000 for the goods bought from May 20th Year 2. By paying by cheque within a specified time (May 23, Year 2), the business can receive a cash discount of 5%’. </p><p>What entries in the cash book are necessary for this transaction?</p> Cr Discount received £100 &amp; Cr Bank £1,900 Dr Discount received £100 &amp; Dr Bank £1,900 Dr Discount received £100 &amp; Cr Bank £1,900 Cr Discount received £100 &amp; Dr Bank £1,900]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567674</guid>
    </item>
    <item>
      <title>Câu hỏi 567675 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567675</link>
      <description><![CDATA[<p>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?</p> Dr Discount allowed £12 &amp; Dr Bank £1,200 Dr Discount allowed £12 &amp; Dr Bank £1,212 Dr Bank £1,200 Cr Discount received £12 &amp; Dr Bank £1,200]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567675</guid>
    </item>
    <item>
      <title>Câu hỏi 567676 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567676</link>
      <description><![CDATA[<p>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? </p> Cr Discount allowed £8 &amp; Cr Cash £442 Cr Cash £442 Cr Discount received £8 &amp; Cr Cash £442 Dr Cash £442]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567676</guid>
    </item>
    <item>
      <title>Câu hỏi 567677 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136020567677</link>
      <description><![CDATA[<p>From the transaction below: ‘You owed A John, a creditor £2,000 for the goods bought from him &amp; you paid your debt within required time; hence 3% cash discount was received’. </p><p>How much cash discount did you received?</p> £1,940 £2,000 £60 £1,960]]></description>
      <pubDate>Tue, 20 January 2026 06:21:23 GMT</pubDate>
      <guid>8572155136020567677</guid>
    </item>
    <item>
      <title>Câu hỏi 567678 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136050567678</link>
      <description><![CDATA[<p>Which item below is not an expense?</p> insurance wages, salaries rent payable rent receivable]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136050567678</guid>
    </item>
    <item>
      <title>Câu hỏi 567679 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136050567679</link>
      <description><![CDATA[<p>In the transaction, ‘Goods sold for £210 on credit to T Smith’, which entries are correct?</p> Dr Sales £210 &amp; Cr T Smith £210 Dr Sales £210 &amp; Cr Bank £210 Dr Bank £210 &amp; Cr Sales £210 Dr T Smith  £210 &amp; Cr Sales £210]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136050567679</guid>
    </item>
    <item>
      <title>Câu hỏi 567680 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136050567680</link>
      <description><![CDATA[<p>Book-keeping entries relating to Sales Returns are:</p> debit Returns Inwards account &amp; credit debtor’s account credit Returns Outwards account &amp; debit supplier’s (creditor’s) account credit Returns Inwards account &amp; debit debtor’s account debit Returns Outwards account &amp; credit supplier’s (creditor’s) account]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136050567680</guid>
    </item>
    <item>
      <title>Câu hỏi 567681 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136050567681</link>
      <description><![CDATA[<p>Book-keeping entries relating to Purchases Returns are:</p> credit Returns Outwards account &amp; debit supplier’s (creditor’s) account debit Returns Outwards account &amp; credit supplier’s (creditor’s) account credit Returns Inwards account &amp; debit debtor’s account debit Returns Inwards account &amp; credit debtor’s account]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136050567681</guid>
    </item>
    <item>
      <title>Câu hỏi 567682 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136060567682</link>
      <description><![CDATA[<p>Book-keeping entries relating to Credit Purchase are:</p> credit purchases account &amp; debit supplier’s (creditor’s) account credit purchases account &amp; credit supplier’s (creditor’s) account debit purchases account &amp; debit supplier’s (creditor’s) account debit purchases account &amp; credit supplier’s (creditor’s) account]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136060567682</guid>
    </item>
    <item>
      <title>Câu hỏi 567683 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136060567683</link>
      <description><![CDATA[<p>The main difference between ‘Expenses’ and ‘Drawings’ is that.......</p> ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for both his private use and business’ use ‘Drawings’ is the costs of running a business and ‘Expenses’ is withdrawals from a business by the owner for his private use ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for the business’ use ‘Expenses’ is the costs of running a business and ‘Drawings’ is withdrawals from a business by the owner for his private use]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136060567683</guid>
    </item>
    <item>
      <title>Câu hỏi 567684 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136060567684</link>
      <description><![CDATA[<p>Book-keeping entries relating to Cash Sales are:</p> debit Cash/ Bank account &amp; credit Sales account credit Cash/ Bank account &amp; credit Sales account debit Cash/ Bank account &amp; debit Sales account credit Cash/ Bank account &amp; debit Sales account]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136060567684</guid>
    </item>
    <item>
      <title>Câu hỏi 567685 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136060567685</link>
      <description><![CDATA[<p>The term ‘Transaction on credit’ means ........</p> 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 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]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136060567685</guid>
    </item>
    <item>
      <title>Câu hỏi 567686 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136060567686</link>
      <description><![CDATA[<p>The term ‘account’ means .....</p> 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 person (or business) who owes money for goods or services supplied by the business taking an ownership of an asset now, but paying for it at later stage]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136060567686</guid>
    </item>
    <item>
      <title>Câu hỏi 567687 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136060567687</link>
      <description><![CDATA[<p>Book-keeping entries relating to Credit Sales are:</p> credit customer’s (debtor’s) account &amp; debit sales account debit customer’s (debtor’s) account &amp; credit sales account debit customer’s (debtor’s) account &amp; debit sales account credit customer’s (debtor’s) account &amp; credit sales account]]></description>
      <pubDate>Tue, 20 January 2026 06:21:20 GMT</pubDate>
      <guid>8572155136060567687</guid>
    </item>
    <item>
      <title>Câu hỏi 567688 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567688</link>
      <description><![CDATA[<p>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?</p> £1,690 Cr £1,590 Cr £1,690 Dr £1,590 Dr]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567688</guid>
    </item>
    <item>
      <title>Câu hỏi 567689 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567689</link>
      <description><![CDATA[<p>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.</p> b/f – c/f c/d – b/d b/d – c/d c/f – b/f]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567689</guid>
    </item>
    <item>
      <title>Câu hỏi 567690 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567690</link>
      <description><![CDATA[<p>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 .............</p> infrequent/ Regular regular/ regular regular/ infrequent infrequent/ infrequent]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567690</guid>
    </item>
    <item>
      <title>Câu hỏi 567691 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567691</link>
      <description><![CDATA[<p>.............. Ledger is used to record debtor accounts</p> Sales Private General Purchases]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567691</guid>
    </item>
    <item>
      <title>Câu hỏi 567692 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567692</link>
      <description><![CDATA[<p>.............. is a direct means of transferring money through the bank systems, which is initiated by the paying party.</p> direct debit cheque standing order credit transfer]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567692</guid>
    </item>
    <item>
      <title>Câu hỏi 567693 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567693</link>
      <description><![CDATA[<p>.............. Ledger is used to record creditor accounts</p> Sales Purchases General Private]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567693</guid>
    </item>
    <item>
      <title>Câu hỏi 567694 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567694</link>
      <description><![CDATA[<p>............. accounts are individual accounts of debtors and creditors.</p> personal impersonal real nominal]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567694</guid>
    </item>
    <item>
      <title>Câu hỏi 567695 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567695</link>
      <description><![CDATA[<p>.............. is direct transfer between bank accounts, involving fixed accounts at regular intervals.</p> standing order direct debit Cheque credit transfer]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567695</guid>
    </item>
    <item>
      <title>Câu hỏi 567696 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567696</link>
      <description><![CDATA[<p>The account ‘T Smith’ has 4 transactions during July, Year 4, including 2 debit entries with £50 &amp; £80 and 2 credit entries with £170 and £230. How much is the balance of this account at the end of July, Year 4?</p> £270 Dr £270 Cr £170 Dr £170 Cr]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567696</guid>
    </item>
    <item>
      <title>Câu hỏi 567697 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136090567697</link>
      <description><![CDATA[<p>4 types of personal accounts include capital, supplier, customer, and ..........</p> drawings sales bank cash]]></description>
      <pubDate>Tue, 20 January 2026 06:21:16 GMT</pubDate>
      <guid>8572155136090567697</guid>
    </item>
    <item>
      <title>Câu hỏi 567698 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567698</link>
      <description><![CDATA[<p>‘Capital’ is ................</p> the amount of the owner’s stake in the business. a type of financial statement resources or items owned by the business record of transactions by categories]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567698</guid>
    </item>
    <item>
      <title>Câu hỏi 567699 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567699</link>
      <description><![CDATA[<p>The word ......... in the heading of the balance sheet is linked to the idea of the snapshot photograph.</p> with at month equal]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567699</guid>
    </item>
    <item>
      <title>Câu hỏi 567700 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567700</link>
      <description><![CDATA[<p>In the accounting equation, ........</p> The two sides will always be equal to one another The two sides will never be equal to one another Total of assets is always smaller than total of capital and liabilities Total of assets is always bigger than total of capital and liabilities]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567700</guid>
    </item>
    <item>
      <title>Câu hỏi 567701 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567701</link>
      <description><![CDATA[<p>A general term for amounts owing to persons other than the owner is ......</p> liabilities reditor<br>debtor loan creditor]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567701</guid>
    </item>
    <item>
      <title>Câu hỏi 567702 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567702</link>
      <description><![CDATA[<p>In the following transaction: ‘The owner puts a further amount into the business by cheque’, which account is debited and which account is credited?</p> debit the owner’s account &amp; credit bank account debit the owner’s account &amp; credit capital account debit bank account &amp; credit the owner’s account debit bank account &amp; credit capital account]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567702</guid>
    </item>
    <item>
      <title>Câu hỏi 567703 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567703</link>
      <description><![CDATA[<p>A ....... is someone to whom you owe money after you buy on credit.</p> Loan Liabilities Creditor Debtor]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567703</guid>
    </item>
    <item>
      <title>Câu hỏi 567704 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567704</link>
      <description><![CDATA[<p>According to double-entry rules, if a liability decreases, .......</p> Liability account will be debited Liability account will be credited Liability account will be debited or credited Liability account will be debited and credited]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567704</guid>
    </item>
    <item>
      <title>Câu hỏi 567705 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567705</link>
      <description><![CDATA[<p>Which item below is not an asset?</p> Creditor Debtor Motor vehicle Cash]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567705</guid>
    </item>
    <item>
      <title>Câu hỏi 567706 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567706</link>
      <description><![CDATA[<p>According to double-entry rules, if an asset increases, .......</p> asset account will be debited or credited asset account will be debited asset account will be credited asset account will be debited and credited]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567706</guid>
    </item>
    <item>
      <title>Câu hỏi 567707 - Tiếng Anh chuyên ngành Kế toán 1 - AC10</title>
      <link>https://hou.hcode.me/q/tieng-anh-chuyen-nganh-ke-toan-1-ac10/8572155136120567707</link>
      <description><![CDATA[<p>T-type Ledger accounts has the following format:</p> two-sided account with debit side on the left and credit side on the right two-sided account with credit side on the left and debit side on the right one-sided account only with credit side One-sided account only with debit side]]></description>
      <pubDate>Tue, 20 January 2026 06:21:13 GMT</pubDate>
      <guid>8572155136120567707</guid>
    </item>
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