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KHOA KE TOAN KIEM TOAN
Cuoc thi :
CPA TIEM NANG - 2009
Vong I :
Ngay thi : Ngay 22 thang 10 nam 2009
THONG TIN TH SINHHo va ten th sinhNgay sinhNi sinhTrngKhoa ao taoLpKhoaa ch lien laicien thoaiSo bao danhPhong thiE-mailNam / N
Ch ky cua Giam th 1Ch ky cua Giam th 2
E THI SO 1iemTong congCh ky1 (8)2 (3)3 (3)4 (3)5 (3)6 (3)7 (3)8 (6)9 (3)Ke toanKiem toanPT HTCTT - TDTai chnhPL Kinh TeTin HocNgoai NgKT KTXHGK 1GK 2GK 3
1. Phap luat kinh te :
Cau 1ABCDCau 6ABCDCau 2ABCDCau 7ABCDCau 3ABCDCau 8ABCDCau 4ABCDCau 9ABCDCau 5ABCDCau 10ABCD
2. Tien te tn dung :
Cau 11ABCDCau 16ABCDCau 21ABCDCau 12ABCDCau 17ABCDCau 22ABCDCau 13ABCDCau 18ABCDCau 23ABCDCau 14ABCDCau 19ABCDCau 15ABCDCau 20ABCD
3. Tai chnh :
Cau 24ABCDCau 29ABCDCau 34ABCDCau 25ABCDCau 30ABCDCau 35ABCDCau 26ABCDCau 31ABCDCau 36ABCDCau 27ABCDCau 32ABCDCau 28ABCDCau 33ABCD
4. Ke toan : 8. Ngoai ng
Cau 37ABCDCau 47ABCDCau 57ABCDCau 38ABCDCau 48ABCDCau 58ABCDCau 39ABCDCau 49ABCDCau 59ABCDCau 40ABCDCau 80ABCDCau 41ABCDCau 51ABCDCau 42ABCDCau 52ABCDCau 43ABCDCau 53ABCDCau 44ABCDCau 54ABCDCau 45ABCDCau 55ABCDCau 46ABCDCau 56ABCD
5. Phan tch hoat ong tai chnh :
Cau 60ABCDCau 65ABCDCau 70ABCDCau 61ABCDCau 66ABCDCau 71ABCDCau 62ABCDCau 67ABCDCau 72ABCDCau 63ABCDCau 68ABCDCau 64ABCDCau 69ABCD
6. Kiem toan :
Cau 73ABCDCau 78ABCDCau 83ABCDCau 74ABCDCau 79ABCDCau 84ABCDCau 75ABCDCau 80ABCDCau 85ABCDCau 76ABCDCau 81ABCDCau 77ABCDCau 82ABCD
7. Kien thc kinh te xa hoi Viet Nam va The gii :
Cau 86ABCDCau 90ABCDCau 87ABCDCau 91ABCDCau 88ABCDCau 92ABCDCau 89ABCD
8. Tin hoc :
Cau 93ABCDCau 97ABCDCau 94ABCDCau 98ABCDCau 95ABCDCau 99ABCDCau 96ABCDCau 100ABCD E THI TRAC NGHIEM
CUOC THI CPA TIEM NANG
CPA LAN IV NAM 2009
---------------- ((( ---------------
Thi gian lam bai : 120 phut (khong ke thi gian phat e)
(Th sinh KHONG c tham khao tai lieu,)
1. PHAP LUAT KINH TE:
1. Nganh nghe nao di ay Viet Nam co quy nh von phap nh khi thanh lap :
Kinh doanh bao hiem b. Kinh doanh thuoc la
Kinh doanh kiem toan d. Kinh doanh dch vu kham cha benh
2. Luat pha san cua Viet Nam khong ap dung cho :
Doanh nghiep nha nc b. Doanh nghiep 100% von nc ngoai
Ho kinh doanh ca the d. Hp tac xa
3.Nganh nghe nao sau ay khong oi hoi phai co chng ch hanh nghe khi thanh lap va hoat ong :
Kinh doanh dch vu t van phap luat b. Kinh doanh kiem toan
Kinh doanh thiet ke cong trnh xay dng d. Kinh doanh bao hiem
4. Trong cac chu the sau ay, chu the nao khong c thanh lap cong ty TNHH mot thanh vien :
Chu doanh nghiep t nhan b. Hp tac xa TP.HCM
Chu cong ty nha nc d. Trng ai Hoc Kinh Te
5. ieu khoan nao sau ay khong phai la ieu khoan chu yeu cua mot hp ong kinh te :
Gia ca b. a iem thc hien hp ong
Chat lng d. Ca a, b va c sai
6. Thanh vien hp danh cua cong ty hp danh kho ng c ong thi la :
Thanh vien cua cong ty trach nhiem hu han co t hai en 50 thanh vien
Thanh vien hp danh cua cong ty hp danh khac
Chu doanh nghiep t nhan
Ca a, b va c eu ung
7. Phat vi pham hp ong kinh te khong can co can c nao sau ay :
Hanh vi vi pham hp ong b. Co loi
Co thiet hai thc te xay ra d. Ca a,b va c ung
8. Trong cac oi tng sau, oi tng nao khong co quyen yeu cau toa an tuyen bo pha san doanh nghiep :
Chu n co bao am mot phan b. Chu n khong co bao am
ai dien ngi lao ong d. Chu doanh nghiep mac n
9. Tranh chap kinh doanh thng mai co the c giai quyet tai :
Toa an ni b n c tru b. Toa an ni co tai san tranh chap
Toa an ni xay ra trnh chap d. Ca a, b va c ung
10. Mot doanh nghiep thanh lap va hoat ong tai Viet Nam c gop von thanh lap bi ba nha au t ngi Nhat Ban, Han Quoc va ai Loan. Theo Luat au t nc ngoai tai Viet Nam c goi la :
Doanh nghiep 100% von au t nc ngoai b. Doanh nghiep t nhan
Doanh nghiep lien doanh d. Ca a, b va c ung
2. TIEN TE TN DUNG:
11. Thu tuc lap chng t va thanh toan cua hnh thc thanh toan nao c khai quat nh sau :
Sec b. Th tn dung c. The thanh toan d. Uy nhiem thu
12. Mot d an au t c ngan hang cho vay 100.000.000 ong vi thi han 5 nam, an han n cho nam au tien ca goc va lai. Ky han n c xac nh la 4 nam, lai suat cho vay la 10%/ nam. So n phai tra cho nam th hai la :
45.000.000 ong b. 40.000.000 ong
35.000.000 ong d. 55.000.000 ong
13. N do khe ong la n :
N do khach hang tam thi khong co kha nang thanh toan trong ngan han nhng doanh nghiep van hoat ong tot
N kho oi
N do khach hang mat kha nang thanh toan
Tat ca cac cau tren eu sai
14. Chng t nao sau ay khong co kha nang chuyen nhng :
Bill of Exchange b. Commercial Invoice
Bill of Lading d. Insurance Policy
15. Cong ty A co so lieu trch t Bang can oi ke toan ngay 31/12/2004 nh sau : (v : 1.000 ong)
Von lu ong : 1.000.000
Quy d phong tai chnh : 500.000
Quy au t phat trien : 200.000
Vay ngan han ngan hang : 450.000
Trong o vay ngan hang khac : 125.000
D toan chi ph quy I/2009 la 4.047.500 ngan ong, trong o chi ph khong co tnh chat san xuat kinh doanh la 200.000 ngan ong. Vong quay von lu ong theo ke hoach la 1,5 vong. Gia s cong ty co u ieu kien e ngan hang cho vay theo han mc tn dung. Han mc tn dung quy I/2009 la :
740.000 b. 540.000 c. 415.000 d. 1.073.333
16. ay la mot loai the ngan hang ma khi chu the s dung se c ngan hang trc tiep ghi giam so d tien gi cua khach hang va ghi co vao tai khoan cua nhng to chc cung cap hang hoa. The phai c am bao bang tien gi thanh toan cua khach hang. o la :
ATM card b. Bank card c. Debit card d. Credit card
17. Th tn dung khong the huy bo co xac nhan c m khi :
Nha xuat khau khong tin tng vao kha nang thanh toan cua nha nhap khau.
Ngan hang tra tien thanh toan khi bo chng t phu hp vi ieu khoan a ghi trong L/C, sau o ngan hang tra tien se goi ien yeu cau boi hoan tien.
Nha xuat khau mong muon mot ngan hang th ba ng ra thanh toan tien hang.
Ngan hang thong bao th tn dung khong tin tng vao ngan hang m th tn dung.
18. Cong ty B mang trai phieu TP00445 do c quan X phat hanh en ngan hang e xin chiet khau. Trai phieu co cac ac iem sau :
- Ngay phat hanh : 12/3/2008
- Ngay ao han : 12/3/2009
- Menh gia : 100.000.000 ong
- Thi han mot nam, lai suat 14%, tra lai trc.
Biet rang lai suat cho vay ngan han la 1,2%/ thang. Ph va hoa hong la 20.000 ong. So tien chiet khau ngan hang c hng :
11.920.000 ong b. 12.020.000 ong
13.586.000 ong d. 13.700.000 ong
19. ap ng nhu cau cho vay 1.000.000 HKD cua khach hang, HongKong Bank ban ra mot lng USD d tr, ong thi ky hp ong mua co ky han 3 thang lng USD tng ng tai Citi bank. Ty gia USD / HKD = 7.7507
Lai suatTien giCho vayHDK5% / nam6% / namUSD7% / nam8% / namChenh lech do thc hien nghiep vu co ky han tren la :
a 7,553 HKD b. 2,522 HKD c. 2,522 HKD d. 7,553 HKD
20. Trng hp nao la bo phan trong nguon von cua ngan hang :
Tien gi tai ngan hang nha nc va cac to chc tn dung khac.
Tien gi cua kho bac nha nc, lai cong don d tra.
Von kinh doanh vang bac, ngoai te, von thanh lap cong ty cho thue tai chnh trc thuoc.
Tat ca eu ung
21. Being paid for invoices in advance is like
giving no credit c. borrowing from your customers
receiving the full value of your invoices immediately d. d. borrowing from the bank
22. What is not an advantage of Documentary letter of credit?
It is a quick and simple method
It is a safe method of payment
The buyers and sellers are protected
The banks are responsible for seeing that the shipping documents conform to the letter of credit
23. When an account holder pays a cheque into her bank, the bank credits the amount of the cheque to her account and sends the cheque to be presented to the drawers bank.
An account holder is referred to :
a. drawer b. payee c. drawee d. banker
3. TAI CHNH:
24. Danh muc nao sau ay co rui ro thap nhat :
Danh muc trai phieu chnh phu My dai han
S&P
Danh muc cac co phan cua cac cong ty va va nho
Danh muc tn phieu kho bac (T-bill) tren th trng tai chnh My
25. Giai oan khi s cua mot DN co mc o rui ro kinh doanh rat cao, bieu hien ro net nhat ve phng dien tai chnh cua rui ro kinh doanh rat cao trong giai oan nay la :
Dong tien chi ra am b. Lo kinh te
Mc o canh tranh rat cao d. Hang hoa tieu thu cham
26. Mot d an oi hoi doanh nghiep phai au t von e tang them tai san nham muc ch gia tang doanh so c goi la :
D an au t thay the
D an au t m rong
D an au t tai chnh
D an phat sinh e ap ng tieu chuan phap ly
27. Mo hnh dong tien chiet khau (discounted cash flow) c s dung e nh gia, ngoai tr :
nh gia quyen chon option.
Co phan vi toc o tang trng co tc eu hang nam.
Doanh nghiep trong tien trnh co phan hoa DNNN tai Viet Nam hien nay.
Co phan hoa vi toc o tang trng co tc rat bnh thng (toc o g thay oi).
28. e m rong quy mo san xuat kinh doanh, cong ty co phan APEN phat hanh co phieu lay tien mat mua TSC. ieu nay tac ong en c cau tai chnh, lam kha nang t chu ve tai chnh cua cong ty :
Tang b. Giam c. Khong oi d. Khong the ket luan
29. Ban c giao trach nhiem a ra quyet nh ve mot d an X, d an nay bao gom 3 d an ket hp la d an A, B va C ong nhat ve thi gian vi NPV tng ng cua 3 d an la +50$, -20$ va +100$. Ban nen a ra quyet nh nh the nao ve viec chap nhan hay loai bo d an ?
Chia tach d an ket hp thanh cac d an thanh phan: chap nhan d an A va C va loai bo d an B.
Tat ca cac cau tren eu sai.
Chap nhan d an ket hp khi co NPV dng.
Loai bo d an ket hp nay.
30. Co 2 d an au t A va B. Neu o lech chuan cua A la 20% va B la 30%, nha au t se :
Thch A hn B b. Chon 1 danh muc gom A va B
Thch B hn A d. Khong tra li c
31. Cho 2 d an au t A va B loai tr nhau va co NPV nh tren o th,
chon d an nao?
Chon A neu r > r*
Chon B neu r > r*
Chon A neu r > r* sao cho NPV(A) > 0
Chon B neu r > r* va NPV(B) > 0
32. Neu mot cong ty s dung chi ph s dung von bnh quan e anh gia tat ca cac d an thay v s dung chi ph s dung von cua chnh d an rieng biet, th kha nang nao sau ay se xay ra :
T choi cac d an tot co rui ro thap b. Chap nhan cac rui ro co rui ro cao
Ca a va b eu ung d. Ca a va b eu sai
33. Chi ph c hoi cua von (opportunity cost of capital) cua mot d an co rui ro la :
Ty suat sinh li mong i cua mot danh muc chng khoan co cung mc rui ro vi d an.
Ty suat sinh li mong i cua trai phieu chnh phu co cung thi gian ao han vi d an.
Ty suat sinh li mong i cua mot danh muc cac co phan thng c a dang hoa tot.
Tat ca cac cau tren eu sai.
34. Androscoggin Copper is increasing next years dividend to $5.00 per share. The forecast stock price next year is $105. Equally risky stocks of other companies offer expected rates of return of 10 percent. What should Androscoggin present common stock sell for?
$75 d. $150 c. $125 b. $100
35. The rate at which money invested grows except inflation is :
Deflation b. Nominal interest rate
Real interest rate d. a, b, c are wrong
36. Suppose that Coca-Cola had promised to pay $1,000 at the end of 10 years. If the market interest rate was 8.53 percent, how much would you have been prepared to pay for a 10-year IOU of $1,000?
$421.08 c. $461.08 b. $441.06 d. $481.06
4. KE TOAN:
37. Khi tnh gia hang xuat kho, phng phap tnh gia nao cua ke khai thng xuyen va kiem ke nh ky luon bang nhau :
FIFO va LIFO
FIFO va Bnh quan gia quyen cuoi ky
FIFO va Thc te ch danh
Thc te ch danh va Bnh quan gia quyen lien hoan
38. Trong cac trng hp sau, trng hp nao c coi la cac ben lien quan va phai trnh bay trong Bao cao tai chnh cua doanh nghiep :
Nhan vien quan ly chu chot cua doanh nghiep lap bao cao tai chnh nam gi en 30% quyen bieu quyet tai mot doanh nghiep khac.
Ngan hang cho doanh nghiep vay chiem ty le tren 20% von chu s hu cua doanh nghiep.
ai ly ban hang ma doanh nghiep tien hanh mot khoi lng giao dch ln dan en s phu thuoc ve kinh te.
Ca a, b va c ung
39. Cong ty A co so d tai khoan 211 ngay 1.1.2008 la 23.678.000 ong, ngay 31.12.2008 la 46.838.000 ong. So d luy ke cua tai khoan 214 ngay 31/12/2008 la 6.987.800 ong. Trong nam 2007 khong co TSC tang, giam. Trong nam 2008 khong co TSC giam, tang mot tai san co nh ngay 1/3/2008. Thi gian s dung cua tat ca TSC la 10 nam. So khau hao cua nam 2008 la : (ong)
4.297.800 b. 2.367.800
4.683.800 d. 5.057.800
40. Tm ra loai tai san nao c xem la TSCVH, se c trch khau hao trong doanh nghiep co hach toan ke toan oc lap :
Phan mem Win XP c mua t hang Microsoft e a vao s dung cho he thong may vi tnh mi ang c lap at tai cong ty.
Thng hieu ca phe TRUNG NGUYEN cua cong ty ca phe Trung Nguyen.
Bo Thng mai cho phep cong ty X xuat khau 25 trieu ao s mi vao th trng EU.
Ca a, b va c
41. Ngay 31/1/2009, cong ty A gop von lien doanh vao c s kinh doanh ong kiem soat bang mot lo hang vi gia ghi so ke toan la 18.745.000 ong. Gia do hoi ong lien doanh anh gia lai la 22.404.000 ong. C s kinh doanh ong kiem soat cha tm c ngi mua lo hang nay. Gia s sau nghiep vu gop von lien doanh ngay 31/1/2009, cong ty A khong con phat sinh nghiep vu nao khac.
Xac nh s thay oi cua li nhuan cha phan phoi cong ty A vao thang 01/2009 sau nghiep vu gop von lien doanh :
Tang them 3.659.000 ong b. Giam i 3.659.000 ong
Khong oi d. Ca a, b va c eu sai
42. So d cua tai khoan 3432 nam :
Ben Co b. Ben N
Ben N va Co c. Khong co so d
43. Cong ty Nh Lan mua mot lo hang vao ngay 12/1/1999 vi gia mua cha co VAT 10% la 36.000.000 ong, thue c khau tr, chi ph van chuyen ve kho la 600.000 ong. Lo hang nay con ton kho vao ngay 31/12/1999. Gia phai tra e mua lo hang nay vao ngay 31/12/1999 la 45.000.000 ong (cha co VAT khau tr 10%), vi chi ph boc d la 800.000 ong. Tuy nhien, do lo hang nay giam chat lng ve ton kho lau nen gia co the ban c ch 18.000.000 ong (cha co VAT khau tr 10%), chi ph lien quan en tieu thu c tnh la 600.000 ong.
Gia tr thuan co the thc hien c cua lo hang vao ngay 31/12/1999 la :
17.400.000 ong b. 45.800.000 ong
18.000.000 ong d. 43.600.000 ong
44. Thue mot may phat ien ve s dung bo phan san xuat tr gia 50.000.000 ong, thi gian thue 1 nam, tien thue phai tra la 1.650.000 / thang (bao gom ca thue VAT, thue suat 10% khau tr). Ngay khi nhan tai san, cong ty phai at tien coc 2.000.000 va tra trc tien thue 3 thang bang tien gi ngan hang. Ke toan se nh khoan nghiep vu nay nh sau :
N 001: 50.000.000 b. N 142: 4.500.000
N 142: 6.500.000 N 144: 2.000.000
N 133: 450.000 N 133: 450.000
Co 112: 6.950.000 Co 112: 6.950.000
N 001: 50.000.000
N 142: 4.500.000 d. N 003: 50.000.000
N 144: 2.000.000 N 142: 2.000.000
N 133: 450.000 N 242: 4.500.000
Co 112: 6.950.000 N 133: 450.000
N 001: 50.000.000 Co 112: 6.950.000
N 635: 1.650.000
Co 142: 1.650.000
45. Khi doanh nghiep c giam thue GTGT, ke toan ghi :
N 111 Co 641 b. N 333 Co 133
N 333 Co 811 d. N 111 Co 711
46. Trong 2 nien o ke toan N 1 va N, phong ke toan cong ty M co tnh hnh n phai thu kho oi nh sau :
31/12/N 1, Ke toan lap d phong n phai thu kho oi cho nam N la 15.000.000 ong.
Thang 12/N, xoa n qua han 3 nam la 5.000.000 ong va thu bang tien mat 10.000.000 ong khoan n cua Hp tac xa Y a xoa so nam trc.
31/12/N, Ke toan tnh so d phong phai lap cho nam N +1 la 20.000.000 ong.
Mc d phong ma ke toan can lap them (hoan nhap) vao ngay 31/12/N la :
Hoan nhap 10.000.000 ong b. Trch lap them 5.000.000 ong
Trch lap them 10.000.000 ong d. Trch lap them 20.000.000 ong
47. So d au ky mot so tai khoan cua cong ty A nh sau :
1561 : 20.000.000 ong
1562 : 5.000.000 ong
Trong ky, cong ty a mua mot lo hang tr gia 50.000.000 ong, chi ph van chuyen la 3.000.000 ong; ban mot lo hang vi gia ban cha thue GTGT la 70.000.000 ong, thue GTGT 10% (gia von la 35.000.000 ong). Chi ph mua hang phan bo cho lng hang ban ra trong ky la : (ong)
4.000.000 b. 2.500.000
3.000.000 d. 2.000.000
48. Can c e xac nh chi ph san xuat chung c tnh, phan bo cho cong viec hoan thanh, trong trng hp tnh gia thanh san pham theo chi ph thc te ket hp vi chi ph c tnh :
Chi ph san xuat chung c tnh / mot gi may san xuat va so gi may thc te e san xuat so lng san pham d toan.
Chi ph san xuat chung c tnh / mot gi may san xuat va so gi may d toan e san xuat so lng san pham d toan.
Chi ph san xuat chung c tnh / mot gi may san xuat va so gi may d toan e san xuat so lng san pham thc te.
Chi ph san xuat chung c tnh / mot gi may san xuat va so gi may thc te e san xuat so lng san pham thc te.
49. So d tai khoan 112 cua cong ty A ngay 1.12.2004 la 148.200.000 ong (9.500 USD). Ngay 15.12.2004, mot khach hang tra n cho cong ty 2.000 USD (ty gia bnh quan lien ngan hang la 15.750 ong / USD). Cho biet ty gia bnh quan lien ngan hang ngay 31.12.2004 la 15.710 ong / USD, so d tai khoan 112 ngay 31.12.2004 la : (ong)
179.700.000 b. 181.125.000
180.665.000 d. 179.400.000
50. Loai so ke toan nao sau ay khong s dung trong hnh thc ke toan Nhat ky chung :
So quy b. So nhat ky chng t c. So nhat ky ac biet d. So chi tiet
51. Co tai lieu di ay ve Cong ty AS (v : ngan ong) :
Thang789101112Doanh thu25.00010.00015.00012.50015.00017.500Cong ty AS d kien neu khach hang c hng 2% chiet khau khi khach hang thanh toan ngay trong thang mua th cong ty thu c 60% doanh thu ngay trong thang ban va so con lai se thu c het trong thang tiep theo.
Gia s thc hien d kien tren, cong ty se thu c bao nhieu tien trong thang 12 ?
17.500 b. 20.000 c. 16.290 d. 16.200
52. Nhng khoan phu cap thuoc :
Lng chnh b. Lng phu
Lng can ban d. Tat ca eu sai
53. Theo tai lieu thang 3.2004 cua cong ty K nh sau :
Chi ph nh mc : Nguyen vat lieu trc tiep : 10.000 ong
Nhan cong trc tiep : 7.000 ong
San xuat chung : 8.500 ong
So lng san pham d dang trong thang la 50 san pham (ty le hoan thanh cua khoan muc chi ph nguyen vat lieu trc tiep la 100%, chi ph nhan cong trc tiep la 60%, chi ph san xuat chung la 40%).
Tong chi ph san xuat dang cuoi ky la : (ong)
1.275.000 b. 976.000 c. 880.000 d. 637.500
54. Nhng loai nghiep vu nao sau ay se dan en s khac biet gia ke toan doanh nghiep va ke toan thue :
Doanh thu dch vu hang ban tra cham, tra gop
Chiet khau thng mai
Chi cho lao ong n, bao ho lao ong
Tat ca eu ung
55. Trng hp nao khong c ghi nhan la Bat ong san au t :
Doanh nghiep co mot toa nha co 9 tang chuyen cho thue hoat ong, va 1 tang s dung lam van phong cong ty.
C s ha tang ang c gi e cho thue theo nhieu hp ong thue hoat ong.
Cong ty con cho mot cong ty con khac trong cung cong ty me thue mot toa nha va cung cap dch vu bao dng, an ninh oi vi toa nha cho thue nay.
Cong ty me cho cong ty con thue hoat ong mot toa cao oc, c ghi nhan vao Bao cao tai chnh hp nhat.
56. Cong ty xay lap X hach toan theo phng phap ke khai thng xuyen, cong ty thue ngoai toan bo oi may thi cong. Chi ph s dung may thi cong c ke toan cong ty phan anh vao :
622 b. 627 c. 623 d. 632
57. A business commenced with capital in cash of $1,000. Inventory costing $800 is purchased on credit, and half is sold for $1,000 plus VAT, the customer paying in cash at once.
The accounting equation after these transactions would show :
Assets $1,775 less Liabilities $175 equals Capital $1,600
Assets $2,575 less Liabilities $975 equals Capital $1,600
Assets $2,175 less Liabilities $975 equals Capital $1,200
Assets $2,575 less Liabilities $800 equals Capital $1,775
(From Paper 1.1 ACCA exam in June 2002 : Preparing Financial statements)
58. Financial accounts differ from management accounts in that they
are prepared monthly for internal control purposes
provide information to enable the trial balance to be prepared
contain details of costs incurred in manufacturing
are summarised and prepared mainly for external users of accounting information
(From Paper 1.1 ACCA exam in December 2002 : Preparing Financial statements)
59. On 31 December 2000 the inventory of V has completely distroyed by fire. The following information is available :
1. Inventory at 1 December 2000 at cost $28,400.
2. Purchase for December 2000 $49,600.
3. Sales for December 2000 $64,800.
4. Standard gross profit percentage on sales revenue 30%.
Base on the information, which of the following is the figure of inventory destroyed :
a. $45,360 b. $32,640 c. $40,971 d. $19,440
(From Paper 1.1 ACCA exam in December 2002 : Preparing Financial statements)
5. PHAN TCH HOAT ONG TAI CHNH:
60. Neu mot giam oc thch mao hiem, chuong rui ro, se chon mo hnh tai tr von cho doanh nghiep mnh nh sau :
Tai tr cho TSC va TSL bang nguon von chu s hu.
Tai tr cho TSC bang nguon von dai han, con TSL tai tr bang nguon von ngan han.
Tai tr cho TSC va TSL thng xuyen bang nguon von dai han, TSL tam thi s dung nguon von ngan han.
Tai tr cho TSC va 50%TSL thng xuyen bang nguon von dai han.
S dung cac thong tin sau e tra li cho cac cau hoi so 41 en 43 :
Trch Bang can oi ke toan cua Barney Co. vao ngay 31.12.2003 : (n v : ngan ong)
N ngan han (Lai suat 10%/ nam) 20.000
Von chu s hu
Von co phan
- Co phieu thng 50.000
- Co phieu u ai (Lai suat 12%/ nam) 10.000
Thu nhap gi lai 34.000
Nguon von 114.000
Lai trc lai vay va thue cua Barney Co. nam 2003 la 37.000 ngan ong. Thue thu nhap doanh nghiep c anh gia la 9.000 ngan ong. So vong quay tong tai san la 1,4.
61. Hieu suat s dung von co phan cua Barney Co. trong nam 2003 la :
2,66 b. 0,61 c. 1,40 d. 3,19
62. Kha nang sinh li tren von chu s hu cua Barney Co. trong nam 2003 la :
43,3% b. 29,8% c. 31,0% d. 27,7%
63. Ty suat hoan von tren von co phan thng cua Barney Co. trong nam 2003 la :
29,5% b. 26,4% c. 31,9% d. 49,6%
64. Khi phan tch bao cao tai chnh, yeu to co the anh hng en cac ty so tai chnh :
Lam phat b. Phng phap ke toan cua doanh nghiep
Tat ca eu ung d. Tat ca eu sai
65. Bang can oi ke toan rut gon cua Expansion Co. vao ngay 31.12.2004 nh sau : (v : Ty ong)
TAI SANNGUON VONTai san lu ong19,9N phai tra 39,2Tien mat0,6N ngan han4,0Phai thu khach hang2,7N dai han35,2Hang ton kho14,7Chi ph tra trc1,4Cong cu Dung cu 0,5Tai san co nh31,1Von chu s hu11,8Tong Tai san51,0Tong Nguon von51,0Da vao Bang can oi ke toan cua Expansion Co. vao ngay 31.12.2004, anh (ch) hay cho biet nhan xet nao sau ay la ung :
Trong 100 ong tai san th Expansion a bo ra 24 ong von e mua 100 ong tai san o.
Ngan hang se chap nhan cho Expansion Co. vay dai han neu Expansion yeu cau.
Expansion a duy tr kha nang thanh toan hien thi mc tot nhat v ty so nganh la 2,5.
Expansion a kiem soat tot kha nang thanh toan nhanh va kha nang thanh toan bang tien.
66. Vi he so thanh toan hien thi ban au au ln hn 1. Nhan xet nao sau ay sai :
Lap va chi quy phuc li, khen thng cho can bo cong nhan vien se khong lam anh hng en li nhuan sau thue.
Mua TSC, thi han thanh toan 5 nam se lam giam he so thanh toan hien thi.
Khach hang tra n bang tien mat anh hng he so thanh toan hien thi giam.
Thanh ly mot TSC a khau hao het se khong lam cho tong tai san tang hay giam.
67. Nha au t X ang xem xet au t 1 ty ong vao 2 cong ty A va B. Hai cong ty nay cung nganh nghe kinh doanh nhng hoat ong tren 2 a phng khac nhau. Cac thong tin tom tat nh sau : (v : ty ong)
Cong ty ACong ty BTai san 50240TSL1040Doanh thu thuan3594Lai sau thue6,1611,9Ty so n 20%15,83%N dai han118au t ngan han41Nha au t X se chon au t vao cong ty nao ?
Cong ty A
Cong ty B
Khong chon cong ty nao c
Khong u thong tin e ra quyet nh au t
68. Cong ty Petry co $1,312,500.00 tai san lu ong va $525,000.00 n ngan han. Mc ton kho ban au cua cong ty nay la $375,000.00 va cong ty nay se gia tang hang ton kho bang cach s dung cac khoan n phai tra nha cung cap. Nhng s gia tang nay luon c khong che sao cho ty le thanh toan hien hanh khong xuong di mc 2.0. Anh (ch) se nhan nh ve hanh ong nay nh sau :
N phai tra ch c gia tang toi a la $131,250.00
Ty so thanh toan nhanh la 1.19
Lam cho ty so thanh toan nhanh xau i va giam i 0.9
Ca a, b va c eu la nhan nh sai
69. Hang ton kho au nam 2003 cua Cong ty thng mai Horsa la 10.750.000 ong. Doanh thu cua Horsa thay oi theo mua. Viec duy tr ty so lai gop tren doanh thu cua Horsa trong 9 thang au nam la 25% lam cho doanh thu trong 9 thang au nam la nh nhau. Nhng khi co chien lc mi la ha ty so lai gop xuong 23%, th doanh thu hang thang quy 4 tang gap oi hang thang cua 3 quy au nam. c biet doanh thu ban hang trong nam 2003 la 210.000.000 ong va hang mua vao trong nam 2003 tr gia 158.904.000 ong. So ngay ton kho trong nam 2003 (360 ngay) cua Horsa la :
15 ngay b. 21 ngay c. 24 ngay d. 32 ngay
70. A companys working capital was $43,200. Subsequently, the following transactions occurred.
(a) Payables were paid $3,000 by cheque.
(b) A bad debt of $250 was written off.
(c) Inventory valued at $100 was sold for $230 on credit.
Working capital is now
$42,85 b. $46,080 c. $40,080 d. $43,580 0
(From Paper 1.1 ACCA exam in December 2002 : Preparing Financial statements)
71. The gearing ratio is often calculated as
long term loans as a percentage of total shareholders funds.
long term loans and preferred shares as a percentage of total shareholders funds.
current and long term debt as a percentage of total net assets.
preferred shares as a percentage of equity capital.
(From Paper 1.1 ACCA exam in December 2002 : Preparing Financial statements)
72. Your companys income statement for the year ended 30 September 20x8 showed the following :
$000
Net profit before interest and tax 1,200
Interest 200
Corporation tax 400
Retained profit for the year 600
Its balance sheet at 30 September 20x7 showed the following capital :
$000
Share capital 8,000
Revenue reserves 1,200
9,200
10% debenture 2,000
11,200
Return on average capital employed for the year ended 30 September 20x8 is :
10.17% b. 10.43% c. 5.88% d. None of these
(From Paper 1.1 ACCA exam in December 2004 : Preparing Financial statements)
6. KIEM TOAN:
73. e chng minh tnh hp ly cua tai khoan 112 la 289.000.000 ong. Kiem toan vien a thu thap c cac bang chng sau :
A. Giay bao N Co B. Bang sao ke Ngan hang
C. So cai, So chi tiet tien gi ngan hang D. Th xac nhan so d TGNH
E. Uy nhiem chi
o tin cay cua bang chng c sap xep theo th t giam dan nh sau :
A B C D E b. A D B E C
D A B E C d. D E A B C
74. Trong chng trnh kiem toan hang ton kho, Kiem toan vien tm hieu he thong kiem soat noi bo va thc hien cac th nghiem kiem soat. Qua o, kiem toan vien nhan thay tnh hnh c cai thien hn so vi nam trc, tuy nhien do thay oi ky thuat trong nganh, hang ton kho cua khach hang co nhieu kha nang loi thi hn. Kiem toan vien ket luan :
Rui ro tiem tang giam
Rui ro kiem soat tang
Rui ro kiem toan chap nhan c cha the xac nh
Tat ca au ung
75. Gia s cac tnh huong sau la trong yeu, tnh huong nao khong the phat hanh bao cao kiem toan chap nhan tng phan ?
Mot khoan thu 2.400 trieu ong cha c cap tham quyen quyet nh o la doanh thu hay la von gop cua co ong, ieu nay nam ngoai kha nang kiem soat va d oan cua n v va cua ca kiem toan vien. Nhng n v a ghi nhan so tien nay vao doanh thu.
Khi kiem toan cho cong ty A, ban ket luan rang co kha nang hang ton kho a b khai khong nhng cha anh hng tong the BCTC. Cong ty A t choi khong cho phep ban m rong pham vi kiem toan e kiem tra so d thc te co sai sot khong.
Trong qua trnh kiem toan cac khoan au t dai han, kiem toan vien khong co c bao cao tai chnh cua mot khoan au t vao mot cong ty nc ngoai, tr gia 3 ty ong. Nhn chung khoan au t nay cha anh hng toan BCTC. Kiem toan vien ket luan rang khong the co bang chng ay u va thch hp ve khoan au t nay.
Bon tuan sau ngay ket thuc nam, mot khach hang chu yeu cua cong ty D a tuyen bo pha san. Khach hang nay a co mot khoan n lau i vi cong ty D, nhng nha quan ly cua cong ty D khong cho phep a no vao chi ph va khong tiet lo nhng thong tin g khac. Khoan n cua cong ty nay chiem khoang 10% so n phai thu va 35% so vi li nhuan thuan trc thue cua cong ty D.
76. Trng hp nao sau ay khong thuoc giai oan thc hien ke hoach kiem toan trong mot quy trnh kiem toan :
Kiem tra cac nghiep vu bat thng.
Xem xet cac phieu thu, phieu chi co c anh so lien tuc khong.
So sanh so d tai khoan tien nam hien hanh vi so lieu nam trc.
Trong ba th xac nhan so d tai khoan tien gi ngan hang, kiem toan vien ch nhan c hai th xac nhan phan hoi.
77. Dau hieu nao sau ay dan en hanh vi khong tuan thu :
Co nhng khoan thanh toan khong ro rang, hoac cho cac oi tng la nhng ngi co chc co quyen vay.
Ban Giam oc t choi cung cap giai trnh hoac giai trnh khong thoa man yeu cau cua kiem toan vien.
Thay oi thng xuyen ke toan trng hoac ngi co trach nhiem cua bo phan ke toan.
Sc ep ve tai chnh t nhng nha au t hoac cac cap quan ly.
78. n v khoa so cac nghiep vu ban hang ngay 15.12.1999, cac nghiep vu ban hang t ngay 16.12.1999 c ghi vao nam 2000. Cac khoan tien khach hang a tra cho cac nghiep vu nay c ghi chep nh mot khoan khach hang ng trc tien. Tong doanh thu t ngay 16.12.1999 en ngay 21.12.2000 la 1.980.000.000 ong (gia nay a bao gom VAT 10%), gia von hang ban cua so hang nay la 1.400.000.000 ong. Khach hang a thanh toan 40.000.000 ong. Sai sot tren a lam anh hng en tong tai san nh sau :
Tong tai san giam 200.000.000 b. Tong tai san giam 180.000.000
Tong tai san khong oi d. Tat ca eu sai
79. Cho biet trong nhng phat bieu di ay, phat bieu nao khong phu hp vi chuan mc kiem toan 560 :
Neu s kien sau ngay ky bao cao kiem toan dan en s ieu chnh bao cao tai chnh nhng van khong oi hoi mot y kien khac vi y kien tren bao cao kiem toan a ky, kiem toan vien ch can phat hanh bao cao kiem toan mi tren c s ieu chnh lai ngay ky bao cao kiem toan khong c sm hn ngay ky bao cao tai chnh mi.
Cac thu tuc nhan dang cac s kien sau ngay ket thuc nien o nhng trc ngay cua bao cao kiem toan thng c tien hanh vao giai oan cuoi cua cuoc kiem toan.
Neu en gan ngay phat hanh bao cao ta chnh cua nam sau mi phat hien s kien sau ngay ket thuc nien o cua nam trc th khong can xem xet viec ieu chnh bao cao tai chnh va bao cao kiem toan na.
Kiem toan vien ch co trach nhiem xem xet anh hng cua cac s kien xay ra cho en ngay cua bao cao kiem toan.
80. Trong quy trnh kiem toan n phai thu khach hang, th nghiem nao sau ay se c kiem toan vien ap dung sau cung :
So sanh so d n qua han nam nay so vi nam trc.
Gi th xac nhan en khach hang.
Xem xet s xet duyet va ghi chep ve hang ban b tra lai, hay hang b h hong.
Chon mau oi chieu gia chng t chuyen hang vi cac hoa n co lien quan.
81. Trong cac phat bieu sau ay, phat bieu nao ung :
Kiem tra bang chnh hp n phai tra vi bang ke hoa n hang thang cua ngi ban nham at muc tieu hien hu, ngha vu, ay u va ghi chep chnh xac cua khoan muc n phai tra.
Thieu mot s o hach toan thong nhat nen nhieu nghiep vu tng t nhau lai hach toan khac nhau a vi pham yeu to Cac hoat ong kiem soat trong he thong kiem soat noi bo cua COSO.
HC la cong ty van chuyen chat thai moi trng. Nam 1999 la nam au tien cong ty HC hoat ong co li nhuan t nam 1992 v thanh pho va tang ngan sach cho cac hoat ong lien quan en moi trng. ieu nay a lam tang rui ro trong BCTC cua cong ty HC.
Neu rui ro tiem tang, rui ro phat hien va rui ro kiem toan la bang nhau cho hai khach hang khac nhau th bang chng kiem toan ma kiem toan vien thu thap c cho hai khach hang o se tng ng nhau.
82. Trong cong tac kiem toan, ke toan hang ton kho va gia von hang ban thng c anh gia la quan trong va cha nhieu rui ro. Ly do v :
Cac sai sot lien quan en hang ton kho co the anh hng en ca Bang can oi ke toan va Bao cao ket qua hoat ong kinh doanh.
Hang ton kho la khoan muc nhay cam vi gian lan.
Ke toan hang ton kho la cong viec cha ng nhieu yeu to chu quan va phu thuoc rat ln vao xet oan cua ban giam oc khi c tnh ke toan.
Tat ca eu ung.
83. Which of the following is not a test of control ?
Inspection of documents b. Reperformance of control procedures
Verification of value to invoice d. Observation of controls
(From Paper 2.6 ACCA exam in June 2003 : Audit and Internal)
84. Complete the table, showing which tests are designed to provide evidence about which financial statement assertion.
Completeness (A)Existence (B)Valuation (C)Rights and obligations (D)1. Inspect assets 2. Verify to valuation certificate
3. Refer to title deeds 4. Compare assets in ledger to non current asset register
5. Review depreciation rates 6. Verify material on self constructed asset ton invoices
7. Review repairs in general ledger 8. Examine invoices after the year end
A : 1, 5 B : 4 C : 2, 6, 8 D : 3, 7 b. A : 4, 1 B : 2 C : 3, 5, 7 D : 6, 8
A : 6, 5 B : 1 C : 2, 4, 7 D : 3, 8 d. A : 4, 7 B : 1 C : 2, 5, 6 D : 3, 8
(From Paper 2.6 ACCA exam in June 2003 : Audit and Internal)
85. Your firms bank statement at 31 October 20x8 show a balance of $13,400. You subsequently discover that the bank has dishonoured a customers cheque for $300 and has charged bank charges $50, neither of which is recorded in your cash book. There are unpresented cheques totalling $1,400. You further discover that an automatic receipt from a customer of $195 has been recorded as a credited in your cash book.
Your cash book balance, prior to correcting the errors and omissions, was :
$12,155 b. $12,000 c. $11,960 d. $11,455
(From Paper 3.1 ACCA exam in December 2001 : Audit and Assurance services)
1. KIEN THC KINH TE XA HOI VIET NAM VA THE GII:
86 . Ngay 21/7/2009, Ngan hang Nhan dan Trung Quoc tuyen bo ieu chnh ty gia ong nhan dan te. Theo o, ong nhan dan te a c ieu chnh :
Tang 1,2% b. Tang 2,1% c. Giam 1,2% d. Giam 2,1%
87. Chung ket cuoc thi CPA Tiem Nang lan IV nam 20009 se dien ra vao ngay :
13/12/2009 b. 16/12/2009 c. 12/12/2009 d. 27/12/2009
88 . Theo Cuc quan ly lao ong ngoai nc, Bo lao ong Thng binh xa hoi, trong thang 8, ca nc a a c 6.322 lao ong i lam viec nc ngoai, nang tong so len 43.741 lao ong c a i t au nam en nay. Trong o, th trng nc nao la th trng xuat khau lao ong ln nhat cua Viet Nam
Indonesia b. Thai Lan c. Malaysia d. Philippine
89 . Theo Ngh quyet cua Quoc Hoi, bien ong gia cho phep cua nam 2009 la bao nhieu ?
a. 6,5% b. 6% c. 5% d. C 3 c u u s a i
9 0 . H i e n n a y , T r u n g Q u o c l a b a n h a n g l n t h m a y c u a V i e t N a m :
T h 6 b . T h 4 c . T h 5 d . T h 3 .
9 1 . C a c m u c t i e u c h n h c u a n h a m x u c t i e n v i e c h p t a c g i a c a c n c t r o n g c h n h s a c h t i e n te quoc te va tang tnh on nh cua ty gia hoi oai :
WB b. WTO
IMF d. Cac cong ty tai chnh quoc te (IFC)
92 . Nam 2004, Viet Nam a bo han ngach det may vi :
a. EU & My b. EU & Canada c. My & Nga d. Canada & Nga
7. TIN HOC :
93 . Trong qua trnh nhap cac nghiep vu ban hang vao phan mem ke toan, nhan vien nhap lieu chon ma khach hang t danh sach Khach hang c xet duyet co san. Thu tuc tren nham thc hien muc tieu kiem soat nao :
Co thc b. Chnh xac c. Hp le d. ay u
94 . Cac he thong mang sau se c xep tang dan ve quy mo la :
LAN INTRANET WAN INTERNET VPN
LAN INTRANET VPN WAN INTERNET
INTRANET LAN WAN INTERNET VPN
LAN WAN INTRANET VPN INTERNET
95 . Khi lap cong thc, ma loi #REF! ngha la:
Tham chieu en ten vung khong hp le b. Tham chieu en vung rong
Dung so khong hp le d. Tham chieu o khong hp le
96. e chon hieu ng xuat hien cho vung a chon trong Microsoft PowerPoint XP, ta thc hien :
Slide Show | Preset Amination b. Slide Show | Custom Amination
Slide Show | Slide Transition d. Slide Show | Amination Schemes
97. Trong cong thc mang, cac ham sau ay khong c s dung :
OR b. AND c. a, b eu ung d. a, b eu sai
98. D lieu va thong tin khac nhau cho :
Thong tin la d lieu mang mot y ngha nhat nh cho ngi s dung
D lieu la au ra, thong tin la au vao cua mot qua trnh x ly
D lieu la nhng thong tin co y ngha cho ngi s dung
D lieu la thong tin a qua qua trnh x ly
99. Chc nang nao cua Microsoft Word nham thay the mot vai ky t viet tat cho cac t bi cac t ong ngha ma thong thng cac t nay dai hn ?
AutoCorrect C. AutoText hay AutoCorrect
AutoFormat As You Type hay AutoCorrect b. AutoFormat hay AutoText
100. a ch trang Web cua Khoa ke toan kiem toan la :
HYPERLINK "http://www.faa.edu.vn" www.faa.edu.vn b. HYPERLINK "http://www.faa.ueh.edu.vn" www.faa.ueh.edu.vn
HYPERLINK "http://www.ktkt.ueh.edu.vn" www.ktkt.ueh.edu.vn d. faa.ueh.edu.vn
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