E THI MON KE TOAN MY (1) Thi gian: 90 phut. Khong S Dung Tai Lieu 1.

Cau Trac Nghiem ST Noi dung cau hoi T 1 Nhng trng hp nao sau ay . c xac nh la nghiep vu kinh te phat sinh va ghi vao so ke toan.

Ho va Ten: Lp: So Bao Danh:

Giam th: iem:

2 Trong noi dung cua nguyen tac . trong yeu, cau phat bieu nao sau ay la khong chnh xac

3 Noi dung cua nguyen tac phu . hp yeu cau

a Ky hp ong thue nha xng e san xuat, gia tr hp ong 20 trieu ong/nam. Tat ca cac yeu cau cua bat ky nguyen tac ke toan nao cung co the bo qua neu khong lam anh hng ln en bao cao tai chnh. Tai san phai c phan anh phu hp vi nguon hnh thanh tai san.

ap an b Mua TSC 50 trieu cha thanh toan.

chon la c Nhan c lenh chi tien phuc vu tiep khach cua doanh nghiep 5 trieu. Cho phep s sai sot co the chap nhan c khi no khong lam anh hng en s trung thc va hp ly cua bao cao tai chnh. Ca hai yeu cau tren.

d Tat ca cac trng hp tren.

4 So d au thang cua cac TK . (VT: 1.000 ): TK 111: 3.000 ; TK 214: 4.000 ; TK 411: 66.000 ; TK 152: X (3.600 kg) ; TK 311: 6.000 ; TK 112: 3.000 ; TK 211: Y. Cac so d con lai t loai 1 en loai 4 co so d bang 0. Xac nh X va Y. biet rang tai san ngan han bang tai san co nh. 5 Neu mot doanh nghiep co n . phai tra la 19.000 (.V.T: 1.000 ) va nguon von chu s hu la 57.000 th tai san cua doanh nghiep la 6 Nhom nao sau ay s dung . thong tin ke toan trong viec d kien kha nang sinh li va kha nang thanh toan cong n cua mot doanh nghiep? 7 Tnh chat cua bang can oi . ke toan: 8 Khoan muc Tien ngi mua . tra trc thuoc ve: 9 Khi xac nh tong gia tr tai . san tren bang can oi ke toan th khoan muc Hao mon tai san co nh: 1 Bang can oi ke toan ngay 0 1/1/05 gom : Tien mat 300, n . ngi ban 100, ngi mua n 200 va von chu s hu. Sau nghiep vu kinh te phat sinh vay ngan han ngan hang e mua hang hoa 100 th von chu s hu va tong tai san se

X = 18.000 Y = 52.000

Cac d kien va so lieu lien quan en tnh hnh tai chnh va ket qua hoat ong cua doanh nghiep phai c thong bao cho ngi s dung. Chi ph phai c phan anh tren bao cao thu nhap trong ky ke toan phu hp vi thu nhap phat sinh ky ke toan o. X = 16.000 Y = 46.222

X = 17.000 Y = 49.111

X = 20.000 Y = 57.778

38.000

76.000

57.000

19.000

Ban lanh ao

Cac chu n

Cac au t

nha

C quan thue

S nhat quan. Tai san ngan han. c cong vao. 400 va 500

S lien tuc. N phai tra. c tr i.

S can bang. Nguon von chu s hu. Khong lien quan. 500 va 600

Ca 3 eu sai. Tat ca eu sai. Tat ca eu sai. 500 va 500

400 va 600

la: 1 Trng hp nao sau ay khong 1 lam thay oi so tong cong . cuoi cung cua Bang can oi ke toan 1 Trng hp nao sau ay lam 2 thay oi ty trong cua tat ca . cac khoan muc trong Bang can oi ke toan. 1 Chenh lech gia li nhuan 3 gop va doanh thu thuan la: . 1 So lieu lien quan en tai 4 khoan 421 nh sau: so d au . ky (ben co) 300. Trong ky ket chuyen lo 1.000. Vay khi len Bang can oi ke toan, ch tieu Li nhuan cha phan phoi cuoi ky c phan anh 1 Cac tai khoan nao sau ay la 5 tai khoan ieu chnh? . 1 6 . 1 7 . 1 8 . 1 9 . 2 0 . 2 1 . Viec s dung tai khoan 214 la e am bao Khi doanh nghiep ng trc tien cho ngi ban, ke toan nh khoan: Quan he gia tai khoan tong hp va tai khoan chi tiet la: e kiem tra, oi chieu so lieu gia ke toan tong hp va ke toan chi tiet, ke toan lap: Tai khoan nao la tai khoan trung gian (tam thi): Ghi so kep ngha la

Vay ngan han ngan hang e tra n ngi ban 300. Nguon von tang, nguon von giam. Hang ban b tra lai va giam gia hang ban. Ghi ben phan tai san va ghi so am 700.

Mua hoa thanh 200.

hang cha toan

Xuat quy tien mat tra n vay ngan hang 700. Hai trng hp tren. Chiet khau thng mai. Ghi ben phan tai san va ghi so dng 700. TK D phong giam gia au t ngan han (129) Nguyen tac tng xng N TK 331 / Co TK 111 Ca a, b eu ung Cac tiet so chi

Tat ca cac trng hp tren. Khong trng nao. co hp

Tai san tang, tai san giam. Gia von hang ban. Ghi ben phan nguon von va ghi so am 700.

Chi ph ban hang va chi ph quan ly doanh nghiep.

TK Hao mon TSC (214) Nguyen tac gia goc N TK 131 / Co TK 111 Tong d N bang Tong d Co Bang can oi tai khoan Phai thu cua khach hang Khi nghiep vu kinh te phat sinh, ghi vao ben n th phai ghi vao ben co vi so tien bang nhau. Ben phan tai san va ghi am (mc o). 213.75

TK Hang ban b tra lai (531) Nguyen tac than trong N TK 141 / Co TK 111 Tong phat sinh N = Tong phat sinh Co Tai khoan cap 2 Chi ph quan ly doanh nghiep Khi nghiep vu kinh te phat sinh, ghi vao ben tai san th phai ghi vao ben nguon von vi so tien bang nhau. Ben phan tai san va ghi dng (mc thng ). 342.00

Cac tren ung

cau eu

Ca a,b.c eu ung Ca 3 eu sai. Ca a, b eu sai Bang tong hp chi tiet Li nhuan cha phan phoi Tat ca cac cau eu ung.

2 So d tai khoan 214 se c 2 em len bang can oi ke . toan, 2 Ton Ngay 1/9: 10 cai * 4.00 3 Mua Ngay 8/9: 40 cai * 4.40 . Ngay 19/9: 30 cai * 4.20 Xuat ban 50 cai, theo gia LIFO 2 Mua nguyen vat lieu gia hoa 4 n cha thue 3.000kg x 18/kg; . thue GTGT 10%. Chi ph van chuyen 300, tat ca tra bang tien mat. Trong ky xuat kho 4.000kg e s dung, vat lieu xuat kho tnh gia theo phng phap LIFO. Gia tr hang ton kho au ky la 2.000kg x 16/kg. Vay gia tr hang ton kho cuoi ky la 2 Ton kho vat lieu au ky 5 4.000kg x 5/kg. Nhap kho gia . cha thue 6.000 x 6/kg, thue

Phai tra cho cong nhan vien Khi nghiep vu kinh te phat sinh, ghi vao chi ph th phai ghi vao ben doanh thu vi so tien bang nhau. Ben phan nguon von va ghi dng (mc thng). 216.00

Ben phan nguon von va ghi am (mc o). 214.00

10.600

10.900

16.300

16.000

6,26

5,9

5,6

7,1

2 6 .

2 7 .

2 8 .

GTGT 10%. Chi ph boc vac gia cha thue 0,5/kg, thue GTGT 5%. Vay n gia bnh quan vat lieu xuat kho la Mua sam TSC, gia hoa n cha thue 30 trieu, thue GTGT 10%. Chi ph lap at trc khi s dung co gia cha thue 2 trieu, thue GTGT 10%. Tat ca tra bang tien gi ngan hang. Vay nguyen gia TSC se la Trong thi gian gia ca vat lieu ngoai th trng ang bien ong tang, phng phap tnh gia tr vat lieu xuat kho nao cho ket qua kinh doanh cao nhat. Chng t ghi so la

30.000.000

32.000.000

33.000.000

35.200.000

FIFO.

LIFO.

n gia bnh quan.

Khong nh

xac

Chng t menh lenh.

Chng t chap hanh.

2 Phng phap tien hanh kiem 9 ke oi vi TGNH va cac . khoan thanh toan la

3 Cau phat bieu nao sau ay 0 khong thuoc noi dung cua . kiem tra chng t ke toan

3 Nhap kho 1.200 san pham, 1 tong gia thanh 14.400. Xuat . ban 800 san pham, gia ban cha thue 19/sp; thue GTGT 10%. Chi ph ban hang 0,5/sp, chi ph quan ly doanh nghiep =1/2 chi ph ban hang. Vay ket qua kinh doanh se la 3 Co tnh hnh phat sinh tai mot 2 doanh nghiep: ton kho hang . hoa au ky 700v x 10/v; nhap kho 1.300v x 11/v. Xuat kho em ban 1.700 v, gia ban cha thue 20/v, thue GTGT 10%. Hay xac nh lai gop, biet gia hang hoa xuat kho tnh theo LIFO. 3 Xuat kho hang hoa em ban 3 thu bang tien mat, biet n v . chu thue GTGT theo phng phap khau tr, but toan ghi nhan se la

oi chieu so d cua tng tai khoan gia so ke toan cua doanh nghiep vi so cua ngan hang hoac cac n v co quan he thanh toan. Kiem tra tnh ro rang, trung thc, hp phap, hp le, ay u cua cac ch tieu phan anh tren chng t. Li 5.000

Trc tiep em tng loai va oi chieu, lap bao cao kiem ke.

Chng t dung e tap hp cac so lieu cua chng t goc cung loai, cung nghiep vu, tren c s o e ghi chep vao so ke toan. Ca hai cau tren.

Ca ba tren ung.

cau eu

Kiem tra viec hoan chnh va luan chuyen chng t.

Kiem tra tnh chnh xac cua so lieu, thong tin tren chng t.

Kiem tra viec chap hanh he thong kiem soat noi bo.

Li 5.600

Li 6.520

Khong phai cac so tren

19.300

22.300

25.700

22.700

N 111 Co 511 Co 333 Va N 111

N 111 Co 156 Co 511

N 111 Co 156 Co 511 Co 333

N 632 Co 156 Va N 111 Co 511

3 Trong cac trng hp sau ay, 4 trng hp nao cha c ghi . nhan doanh thu

Co 632 Khach hang a nhan hang va thanh toan cho doanh nghiep bang tien mat. N 641 / Co 111 N 131 / Co 511, Co 133 Gia nhap kho cua hang hoa, thanh pham. Sai lam phat hien sm, ghi sai quan he oi ng tai khoan.

3 Mua hang hoa ve nhap kho, chi 5 ph van chuyen hang hoa . nhap kho tra bang tien mat se c hach toan nh sau 3 Ban thanh pham cha thu tien, 6 but toan ghi nhan doanh thu se . la (biet doanh chu chu thue GTGT theo phng phap khau tr) 3 Gia von hang ban c xac 7 nh da tren . 3 Phng phap cai chnh c s 8 dung trong sa sai so ke toan . khi

Khach hang cha nhan hang nhng thanh toan trc cho doanh nghiep bang tien mat. N 156 / Co 111 N 131 / Co 511

Khach hang a nhan hang nhng cha thanh toan cho doanh nghiep. N 152 / Co 111 N 131 / Co 333

Co 333 Khong co trng hp nao .

N 627 / Co 111 Cau b va c

Gia xuat kho cua hang hoa , thanh pham. Sai lam phat hien tre va so ghi sai > so ghi ung.

3 Co nghiep vu kinh te phat sinh 9 khach hang thanh toan n cho . doanh nghiep bang tien mat 100, ke toan a phan anh nh sau N 112: 100/ Co 131: 100. Vay but toan sa sai se la. 4 So ke toan tong hp chu yeu 0 dung trong hnh thc Nhat ky . chung bao gom

N 111 100 Co 112 100

N 111 100 Co 112 (100)

So nhat ky chung, so cai, so nhat ky - so cai.

So nhat ky chung - so cai

Gia ban cha thue cua hang hoa, thanh pham. Sai lam phat hien sm, ghi so sai, khong lien quan en quan he oi ng tai khoan. N 112 (100) Co 131 (100) va N 111 100 Co 131 100 So nhat ky chung, so cai.

Gia ban a co thue cua hang hoa, thanh pham. Ghi thieu mot nh khoan.

N 131 100 Co 112 100 va N 111 100 Co 131 100 Khong cau nao ung

Bang tra li cau trac nghiem: (Chon mot ap an cho moi cau bang cach anh dau cheo vao o chon) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 a x x x x b x x x x x x x x x x c x x d x x x x 21 x 22 x 23 24 25 x x x 26 x x x x 27 x 28 29 x 30 x 31 x 32 x 33 34 x 35 x 36 37 x x x x 38 39 40

a b c d

E THI MON KE TOAN MY (2) Thi gian: 90 phut. Khong S Dung Tai Lieu 1. Cau Trac Nghiem ST Noi dung cau hoi T 1 Ghi so kep ngha la .

Ho va Ten: Lp: So Bao Danh:

Giam th: iem:

ap an chon la a Khi nghiep vu kinh te phat sinh, ghi vao ben n th phai ghi vao ben co vi so tien bang nhau. N 131 / Co 511, Co 133 400 va 500

2 Ban thanh pham cha thu tien, . but toan ghi nhan doanh thu se la (biet doanh chu chu thue GTGT theo phng phap khau tr) 3 Bang can oi ke toan ngay . 1/1/05 gom : Tien mat 300, n ngi ban 100, ngi mua n 200 va von chu s hu. Sau nghiep vu kinh te phat sinh vay ngan han ngan hang e mua hang hoa 100 th von chu s hu va tong tai san se la: 4 Cau phat bieu nao sau ay . khong thuoc noi dung cua kiem tra chng t ke toan

b Khi nghiep vu kinh te phat sinh, ghi vao chi ph th phai ghi vao ben doanh thu vi so tien bang nhau. N 131 / Co 333

c Khi nghiep vu kinh te phat sinh, ghi vao ben tai san th phai ghi vao ben nguon von vi so tien bang nhau. N 131 / Co 511

d Tat ca cac cau eu ung.

Cau b va c

500 va 600

400 va 600

500 va 500

5 Cac tai khoan nao sau ay la . tai khoan ieu chnh? 6 Chenh lech gia li nhuan . gop va doanh thu thuan la: 7 Chng t ghi so la .

Kiem tra tnh ro rang, trung thc, hp phap, hp le, ay u cua cac ch tieu phan anh tren chng t. TK Hao mon TSC (214) Hang ban b tra lai va giam gia hang ban. Chng t menh lenh.

Kiem tra tnh chnh xac cua so lieu, thong tin tren chng t.

Kiem tra viec hoan chnh va luan chuyen chng t.

Kiem tra viec chap hanh he thong kiem soat noi bo.

TK D phong giam gia au t ngan han (129) Chiet khau thng mai. Chng t dung e tap hp cac so lieu cua chng t goc cung loai, cung nghiep vu, tren c s o e ghi chep vao so ke toan. N 112 (100) Co 131 (100) va N 111 100 Co 131 100 25.700

TK Hang ban b tra lai (531) Gia von hang ban. Chng t chap hanh.

Cac tren ung

cau eu

Chi ph ban hang va chi ph quan ly doanh nghiep. Ca ba cau tren eu ung.

8 Co nghiep vu kinh te phat sinh . khach hang thanh toan n cho doanh nghiep bang tien mat 100, ke toan a phan anh nh sau N 112: 100/ Co 131: 100. Vay but toan sa sai se la. 9 Co tnh hnh phat sinh tai mot . doanh nghiep: ton kho hang hoa au ky 700v x 10/v; nhap kho 1.300v x 11/v. Xuat

N 111 100 Co 112 100

N 111 100 Co 112 (100)

N 131 100 Co 112 100 va N 111 100 Co 131 100 22.700

19.300

22.300

kho em ban 1.700 v, gia ban cha thue 20/v, thue GTGT 10%. Hay xac nh lai gop, biet gia hang hoa xuat kho tnh theo LIFO. 1 Gia von hang ban c xac 0 nh da tren . 1 1 . 1 2 . Khi doanh nghiep ng trc tien cho ngi ban, ke toan nh khoan: Khi xac nh tong gia tr tai san tren bang can oi ke toan th khoan muc Hao mon tai san co nh: 1 Khoan muc Tien ngi mua 3 tra trc thuoc ve: . 1 Mua hang hoa ve nhap kho, chi 4 ph van chuyen hang hoa . nhap kho tra bang tien mat se c hach toan nh sau 1 Mua nguyen vat lieu gia hoa 5 n cha thue 3.000kg x 18/kg; . thue GTGT 10%. Chi ph van chuyen 300, tat ca tra bang tien mat. Trong ky xuat kho 4.000kg e s dung, vat lieu xuat kho tnh gia theo phng phap LIFO. Gia tr hang ton kho au ky la 2.000kg x 16/kg. Vay gia tr hang ton kho cuoi ky la 1 Mua sam TSC, gia hoa n 6 cha thue 30 trieu, thue GTGT . 10%. Chi ph lap at trc khi s dung co gia cha thue 2 trieu, thue GTGT 10%. Tat ca tra bang tien gi ngan hang. Vay nguyen gia TSC se la 1 e kiem tra, oi chieu so lieu 7 gia ke toan tong hp va ke . toan chi tiet, ke toan lap: 1 Neu mot doanh nghiep co n 8 phai tra la 19.000 (.V.T: 1.000 . ) va nguon von chu s hu la 57.000 th tai san cua doanh nghiep la 1 Nhap kho 1.200 san pham, 9 tong gia thanh 14.400. Xuat . ban 800 san pham, gia ban cha thue 19/sp; thue GTGT 10%. Chi ph ban hang 0,5/sp, chi ph quan ly doanh nghiep =1/2 chi ph ban hang. Vay ket qua kinh doanh se la 2 Nhng trng hp nao sau ay 0 c xac nh la nghiep vu . kinh te phat sinh va ghi vao so ke toan.

Gia nhap kho cua hang hoa, thanh pham. N TK 131 / Co TK 111 c cong vao. Tai san ngan han. N 641 / Co 111 10.600

Gia ban cha thue cua hang hoa, thanh pham. N TK 331 / Co TK 111 Khong lien quan. Nguon von chu s hu. N 152 / Co 111 16.300

Gia xuat kho cua hang hoa , thanh pham. N TK 141 / Co TK 111 c tr i.

Gia ban a co thue cua hang hoa, thanh pham. Ca 3 eu sai. Tat ca eu sai. Tat ca eu sai. N 627 / Co 111 16.000

N phai tra. N 156 / Co 111 10.900

30.000.000

33.000.000

32.000.000

35.200.000

Bang oi khoan 38.000

can tai

Cac tiet 57.000

so

chi

Tai khoan cap 2 76.000

Bang tong hp chi tiet 19.000

Li 5.000

Li 6.520

Li 5.600

Khong phai cac so tren

2 Nhom nao sau ay s dung 1 thong tin ke toan trong viec d . kien kha nang sinh li va kha nang thanh toan cong n cua mot doanh nghiep? 2 Noi dung cua nguyen tac phu 2 hp yeu cau .

Ky hp ong thue nha xng e san xuat, gia tr hp ong 20 trieu ong/nam. Ban lanh ao

Nhan c lenh chi tien phuc vu tiep khach cua doanh nghiep 5 trieu. Cac au t nha

Mua TSC 50 trieu cha thanh toan.

Tat ca cac trng hp tren.

Cac chu n

C quan thue

Tai san phai c phan anh phu hp vi

Ca hai yeu cau tren.

Chi ph phai c phan anh tren bao cao thu

nguon thanh san.

hnh tai

2 Phng phap cai chnh c s 3 dung trong sa sai so ke toan . khi

Sai lam phat hien sm, ghi sai quan he oi ng tai khoan.

2 Phng phap tien hanh kiem 4 ke oi vi TGNH va cac . khoan thanh toan la

2 Quan he gia tai khoan tong 5 hp va tai khoan chi tiet la: . 2 So d au thang cua cac TK 6 (VT: 1.000 ): TK 111: 3.000 ; TK . 214: 4.000 ; TK 411: 66.000 ; TK 152: X (3.600 kg) ; TK 311: 6.000 ; TK 112: 3.000 ; TK 211: Y. Cac so d con lai t loai 1 en loai 4 co so d bang 0. Xac nh X va Y. biet rang tai san ngan han bang tai san co nh. 2 So d tai khoan 214 se c 7 em len bang can oi ke . toan, 2 So ke toan tong hp chu yeu 8 dung trong hnh thc Nhat ky . chung bao gom 2 So lieu lien quan en tai 9 khoan 421 nh sau: so d au . ky (ben co) 300. Trong ky ket chuyen lo 1.000. Vay khi len Bang can oi ke toan, ch tieu Li nhuan cha phan phoi cuoi ky c phan anh 3 Tai khoan nao la tai khoan 0 trung gian (tam thi): . 3 Tnh chat cua bang can oi 1 ke toan: . 3 Ton kho vat lieu au ky 2 4.000kg x 5/kg. Nhap kho gia . cha thue 6.000 x 6/kg, thue GTGT 10%. Chi ph boc vac gia cha thue 0,5/kg, thue GTGT 5%. Vay n gia bnh quan vat lieu xuat kho la 3 Ton Ngay 1/9: 10 cai * 4.00 3 Mua Ngay 8/9: 40 cai * 4.40 . Ngay 19/9: 30 cai * 4.20 Xuat ban 50 cai, theo gia LIFO

oi chieu so d cua tng tai khoan gia so ke toan cua doanh nghiep vi so cua ngan hang hoac cac n v co quan he thanh toan. Tong d N bang Tong d Co X = 18.000 Y = 52.000

Sai lam phat hien sm, ghi so sai, khong lien quan en quan he oi ng tai khoan. Ca hai cau tren.

nhap trong ky ke toan phu hp vi thu nhap phat sinh ky ke toan o. Sai lam phat hien tre va so ghi sai > so ghi ung.

Ghi thieu mot nh khoan.

Trc tiep em tng loai va oi chieu, lap bao cao kiem ke.

Tong phat sinh N = Tong phat sinh Co X = 17.000 Y = 49.111

Ca a, b eu ung X = 16.000 Y = 46.222

Ca a, b eu sai X = 20.000 Y = 57.778

Ben phan tai san va ghi am (mc o). So nhat ky chung, so cai, so nhat ky - so cai. Ghi ben phan tai san va ghi so am 700.

Ben phan nguon von va ghi dng (mc thng). So nhat ky chung, so cai. Ghi ben phan tai san va ghi so dng 700. Phai tra cho cong nhan vien S can bang. 5,6

Ben phan tai san va ghi dng (mc thng ). So nhat ky chung - so cai Ghi ben phan nguon von va ghi so am 700.

Ben phan nguon von va ghi am (mc o). Khong cau nao ung

Phai thu cua khach hang S nhat quan. 6,26

Chi ph quan ly doanh nghiep S lien tuc. 5,9

Li nhuan cha phan phoi Ca 3 eu sai. 7,1

213.75

216.00

342.00

214.00

3 Trong cac trng hp sau ay, 4 trng hp nao cha c ghi . nhan doanh thu

Khach hang a nhan hang va thanh toan cho doanh nghiep bang tien mat. Tat ca cac yeu cau cua bat ky nguyen tac ke toan nao cung co the bo qua neu khong lam anh hng ln en bao cao tai chnh. FIFO.

Khach hang a nhan hang nhng cha thanh toan cho doanh nghiep. Cho phep s sai sot co the chap nhan c khi no khong lam anh hng en s trung thc va hp ly cua bao cao tai chnh. n gia bnh quan.

3 Trong noi dung cua nguyen tac 5 trong yeu, cau phat bieu nao . sau ay la khong chnh xac

3 Trong thi gian gia ca vat lieu 6 ngoai th trng ang bien . ong tang, phng phap tnh gia tr vat lieu xuat kho nao cho ket qua kinh doanh cao nhat. 3 Trng hp nao sau ay khong 7 lam thay oi so tong cong . cuoi cung cua Bang can oi ke toan 3 Trng hp nao sau ay lam 8 thay oi ty trong cua tat ca . cac khoan muc trong Bang can oi ke toan. 3 Viec s dung tai khoan 214 la 9 e am bao . 4 Xuat kho hang hoa em ban 0 thu bang tien mat, biet n v . chu thue GTGT theo phng phap khau tr, but toan ghi nhan se la

Khach hang cha nhan hang nhng thanh toan trc cho doanh nghiep bang tien mat. Cac d kien va so lieu lien quan en tnh hnh tai chnh va ket qua hoat ong cua doanh nghiep phai c thong bao cho ngi s dung. LIFO.

Khong trng nao .

co hp

Khong nh

xac

Vay ngan han ngan hang e tra n ngi ban 300. Nguon von tang, nguon von giam. Nguyen tac gia goc N 111 Co 511 Co 333 Va N 111 Co 632

Xuat quy tien mat tra n vay ngan hang 700. Hai trng hp tren. Nguyen tac tng xng N 111 Co 156 Co 511 Co 333

Mua hoa thanh 200.

hang cha toan

Tat ca cac trng hp tren. Khong trng nao. co hp

Tai san tang, tai san giam. Nguyen tac than trong N 111 Co 156 Co 511

Ca a,b.c eu ung N 632 Co 156 Va N 111 Co 511 Co 333

Bang tra li cau trac nghiem: (Chon mot ap an cho moi cau bang cach anh dau cheo vao o chon) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 a x x x b x x x c x x x x x x x x x x d x x x x 21 x 22 23 x x x 24 x 25 26 x 27 x 28 x x x 29 30 31 x x x x x x x 32 33 34 35 36 x 37 x 38 39 x 40

a b c d