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Culture Documents
1.
Chng t k ton l g?
a. Chng t k ton l nhng giy t v vt mang tin phn nh nghip v kinh t, ti chnh pht
sinh v hon thnh, lm cn c ghi s k ton.
b. Chng t k ton l nhng giy t v vt mang tin phn nh nghip v kinh t, ti chnh pht
sinh v cha hon thnh, lm cn c ghi s k ton.
c. Chng t k ton l nhng giy t phn nh nghip v kinh t, ti chnh pht sinh v cha hon
thnh, lm cn c ghi s k ton.
d. Chng t k ton l nhng vt mang tin phn nh nghip v kinh t, ti chnh pht sinh v
hon thnh, lm cn c ghi s k ton.
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4.
Cn c hnh thc biu hin ca chng t, chng t k ton c phn loi thnh?
a. Chng t k ton bng giy, Chng t k ton in t
b. Chng t k ton hng dn, Chng t k ton bt buc
c. Chng t k ton hng dn, Chng t k ton in t
d. Chng t k ton bng giy, Chng t k ton hng dn
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5.
Cn c yu cu qun l v kim tra chng t k ton, chng t k ton c phn loi thnh?
a. Chng t k ton bng giy, Chng t k ton in t
b. Chng t k ton hng dn, Chng t k ton bt buc
c. Chng t mnh lnh, Chng t k ton in t
d. Chng t k ton bng giy, Chng t k ton hng dn
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6.
7. Khi pht hin s k ton c sai v quan h i ng ti khon do nh khon sai, khi k ton p
dng phng php sa sai:
a. Phng php ci chnh
b. Phng php ghi s m
c. Phng php ghi b sung
d. C ba u sai
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8. Khi pht hin s k ton c sai v din gii khng lin quan n quan h i ng ti khon v khng
nh hng n s tin tng cng khi k ton p dng phng php sa sai:
a. Phng php ci chnh
b. Phng php ghi s m
c. Phng php ghi b sung
d. C ba u sai
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9.
Trng hp kim k kho nguyn vt liu pht hin tha hng cha r nguyn nhn, k ton ghi:
a. N TK 152/ C TK 3381
b. N TK 152/ C TK711
c. N TK 152/ C TK 411
d. Tt c u sai
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10. Trng hp kim qu pht hin thiu cha r nguyn nhn, k ton ghi:
a. N TK1388 / C TK1111
b. N TK1381 / C TK1111
c. N TK1381 / C TK1121
d. Tt c u sai
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Cu hi trc nghim: Ti chnh
11. Khi mt chng khon c pht hnh ra cng chng ln u tin, n s c giao dch trn th
trng. Sau chng khon ny s c giao dch trn th trng..
a. S cp, th cp
b. Th cp, s cp
c. OTC, u gi
d. Mi gii qua mng u gi
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12. Cc nh ch ti chnh to thun li cho cc c nhn v cc cng ty thng qua cc hot ng:
a. Vay
b. Phn tn ri ro
c. Cho vay
d. Cc cu trn u ng
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