one ky BCT
om an anh bén ph
cn Kolin 11, tren Bang cin 461 ké todn duge Ph ee
Pe s i ie gue phan anh bén phan tai san
Ao oN ci 211, trén Bang can doi KE toan dug cae
in duge phan pfh bén phan
jing ke\cdu tai Khoan
é to!
an tai san va gh
Ooo eae ae C6 va ahi bing myc thud
Sede 211, trén Bang can do1 ke
anh ben phi
e nhu thé ndo den
Me én Bang can doi ke toan duge phan
ofp” an hud
i
hi tang
tang, tai san khae
b. Tai san
gin yn dé tra no mi
Cau 3: Nehiep vv kinh té “Vay
f, Taisin tng, ng phi acing
fo ny phi ta ting, ng phai tr Ke 2
ca rs {ai san ngan han
jao mon tai sin co dinh
n dai han i ait
26 Wa,30,000.000 4, s6 de cudi Ky
Cin s ;
a. Phin ngudn vn chi so how
b Phan ng phil trd 64 aur du ky la 20.090.000 d/téng phat sinh ben
oes a o 74) 70.000.000 4
nh nao?
Jo én vat ligu abdip
9.000.000 4. Vay tri gid nguyen va
i dén bate: h
. 30,000.00 ¢
at” anh hud
a. 10,000,000 4
‘A Sp vu “Doanh thu ban hang thu bang tié
= a aes ie dong kinh doanh a, b déu ding
b. Bang can doi ke ton
eae ©. Ohi No 1 tai khoan va ghi Co nhién tai khoan
(A\b’ c déu dung
a, C6 tir3 tai Khoa tré len ; /
b. Ghi No nhieu tai khoan va ghi Co 1 tai Khoar/ d
Cau 8: BO phn ké ton néo sau day cung eép fhdng tin cho ngebddjoanh nghigp:
a. Ké oan tai chinh y c. avab déd\gai
b.Ké todn quan tr) / do avap déu dung
idm gid tPPeilastii san li a tai khoan
Cau 9: Nhom tai khoan din
229 va 214
dé diéu chinj{
a, Gém cic tai Kho’
b. Trén Bang can doi ké toan duge ghi én phan tai sdy_va)ghi sé am
©. Co Ket eau nguge lai véi ket céu ctigAai khoan RG dieu chinh
4. Tited céc cau tréndéu ding —_/
éu t6 liéy/quan detnkiée\tinh gid bao gom
©. Chimg tir ké toan
Tit cd cde yéu t6 trén
Ci 10: Hay cho biét cae
a. Hach toan chi phi san xuat va tin gia thant?
b. Tai khoan ké toan d
Cau 11; Céu phat biéu nao sau dy khénbthyibe ndi dung eiia “Kiém tra ching tir ké ti
i@u,dfiOng tin trén chime tit
a. Kiém tra tinh chinh xéc ciia s
6. Kiem tra viée chap hanh hé shontkiémwsdat ndi bo
& Kiem tra tin 10 ring, trungAhye, hof’phdp, hop 1g, day dii cia céc chi tigu phan anh trén Shing tir
4d) Kiém tra vige hoan chinh yA Juan cuyén ching tir
Cau 12: Ké toan cung cap thong tit dudi hinh thitc: \
ae a Pe... bATien 1 ©. Thoi gian lao dong d. CA3 déu dandy
Bn gait gh nhn gi@Von hang bén va doanh thu ban hang trong nhiing trudng hop nao sau
Biti tai cde dai ly
n, Khach hang da nhan duge hang va da thanh toan hay chp nhan thanh Yoan
m giti cho khach hang, khdch hang chua nhan duroe hang
Wong deve sic dung ta ligu, due sit dung bing HTTK~ Khong SD tham git
sidyhod logi “Chi phi Ci
ju it oN eee ccf tai Kho’ Scab bin Ne pose bén CO. donne
val rtascs. 4, C6 sb dur bén No. kink 80 ng a, KE tA
; 18.7504
‘Cw 18: Gis tr sO séch cia hing hoa 18 100kg vv6i gid 15.0004" ti hing héa [én thank ‘
‘a. Khong ghi gi cd ;
b. Guin? 2k hang hoa véi i tr 15.0000/kg ne
Chu 16: Gia von hang ban duge xéc dinh dua trén ©. Gié xudt kho cia hang hoa, thanh pl .
a. Gia bn chua thué cia hing héa, thinh phim 6: Git ga thos ci hing hth phim
Git whgp Kho 4 e6 hus cba hang hoaxhink phim ge an di ké ton 8
(Cau 17: Diém gidng nhau git phurong phat Khon v8 phon P
a. Cing phan a YM
b Ging di tugng phan anh va sin cia doanh nghiép
©. Cabal cau déu ding shai
Cau 18: Trong hin thick ton Nt hy chung, of ata st sa
a. Chimg ti goe b. Chima tir gh © chun
“Cau 19: *Séducubi igi thodn Stl ‘phan dn Igi nhudn ciw6ne ty trong ky”. Phat biéu nay
b. Ding
‘Ciu 20: $6 ké todn ting hop dine ti
a, SO Nhit ky chung, s6 cdi —_b. SO Nhat ky -s0 cdi
Cau 21: Chimg tr mio sau day la ching KE ton is so
a. Bién ban hop phong ké ton c. Hop ding mua noPyaat
B, Bién ban phat vi pham hop déng kinh doanh 4. abe
‘Cu 22: "Bat todn Ng TK 511/C6 TK632, 641, 642 phan anh vige két chuyén do
kinh doanh’”, Phat biéu nay;
a. Ding