BỘ CÔNG THƯƠNG ĐỀ THI KẾT THÚC HỌC PHẦN
TRƯỜNG ĐẠI HỌC CÔNG NGHIỆP HÀ NỘI Tên học phần: Kế toán tài chính quốc tế
Mã học phần: AA6019
MÃ ĐỀ: 01 Trình độ đào tạo: Đại học VLVH
Thời gian thi: 90 phút (Không kể thời gian phát đề)
Phần I: Trắc nghiệm
Câu 1. Trắc nghiệm lựa chọn phương án đúng nhất (CĐR L3 – 2.0 điểm)
1. (0.5 mark) Which of the following calculates a sole trader’s net profit a period?
A. Closing net assets - drawings + capital introduced – opening net assets
B. Closing net assets - drawings – capital introduced – opening net assets
C. Closing net assets + drawings – capital introduced – opening net assets
D. Closing net assets + drawings + capital introduced – opening net assets
2. (0.5 mark) Which of the following statements is true?
A. A debit records a decrease in assets
B. A credit records a decrease in capital.
C. A debit records an increase in liabilities
D. A credit records an increase in liabilities
3. (0.5 mark) The increase in net assets is $170, drawings are $76 and capital
introduced is $43. What is the net profit for the year?
A. $289
B. $203
C. $137
D. $51
4. (0.5 mark) Which of the following costs should be included in valuing inventories
of finished goods held by a manufacturing company, according to IAS 2 Inventories?
1. Carriage outwards
2. Depreciation of factory plant
3. Carriage inwards
4. Accounts department costs relating to wages for production employees
A. 3 and 4 only
B. 2, 3 and 4 only
C. 1, 3 and 4 only
D. All four items
Câu 2. Trắc nghiệm lựa chọn phương án đúng nhất (CĐR L2 – 5.0 điểm)
1. (1.0 mark) A firm has the following transactions with its product R.
1 January 20X1 Opening inventory: nil
1 February 20X1 Buys 20 units at $200 per unit
11 February 20X1 Buys 22 units at $150 per unit
1 April 20X1 Sells 18 units at $300 per unit
1 August 20X1 Buys 16 units at $100 per unit
1 December 20X1 Sells 22 units at $300 per unit
The firm uses FIFO to value its inventory. What is the inventory value at the end
of the year?
A. $Nil
B. $2,200
C. $1,900
D. $1,807.2
2. (1.0 mark) The carrying amount of a company's non-current assets was $200,000
at 1 August 20X0. During the year ended 31 July 20X1, the company sold non
current assets for $30,000 on which it made a loss of $4,000. The depreciation charge
of the year was $25,000. What was the carrying amount of non-current assets at 31
July 20X1?
A. $149,000
B. $166,000
C. $175,000
D. $141,000
3. (1.0 mark) At 1 January 20X6 a company had an allowance for receivables of
$50,000.
At 31 December 20X6 the company's trade receivables were $860,000 and it was
decided to write off balances totalling $26,000. The allowance for receivables was to
be adjusted to the equivalent of 5% of the remaining receivables.
What total figure should appear in the company's statement of profit or loss for
receivables expense?
A. $17,700
B. $26,000
C. $41,700
D. $34,300
4. (1.0 mark) A sole trader took some goods costing $600 from inventory for his
own use. The normal selling price of the goods is $1,200. Which o f the following journal
entries would correctly record this?
Dr Cr
$ $
A Inventory 600
account 600
Purchases
account
B Drawings 600
account 600
Purchases
account
C Sales account 1,200
Drawings 1,200
account
D Drawings 600
account 600
Sales account
5. (1.0 mark) Baxter Co purchased an asset for $120,000 on 1.1.X1. It had an
estimated useful life of 5 years and it was depreciated using the straight line method.
On 1.1.X3 Baxter Co revised the remaining estimated useful life to 8 years. What is
the carrying amount of the asset at 31.12.X3?
A. $60,000
B. $72,000
C. $41,700
D. $63,000
Phần II: Tự luận (CĐR L2 – 3.0 điểm)
1. The following information has been extracted from the books of Alpha, a sole trader, as at 31
December 20X9.
Dr Cr
Chú ý: Thí sinh không được sử dụng tài liệu. Cán bộ coi thi không giải thích gì thêm
Họ tên thí sinh____________Số báo danh______________________Ngày thi______________
$’000 $’000
Inventory at 1 January 20X9 525
Share premium account 300
Retained earnings at 31 December 20X9 472.5
Allowance for receivables at 1 January 20X9 60
Sales revenue 7,341
Bank 118.5
Returns inward 142.5
Trade payables 510
Loan note interest 49.5
Trade receivables 1,350
Purchases 5,355
7% loan notes 705
$1 ordinary shares 2,700
Accumulated depreciation at 1 January 20X9
Buildings 540
Motor Vehicles 120
Furniture and equipment 630
Buildings at cost 2,250
Motor vehicles at cost 360
Furniture and equipment at cost 2,910
Insurance expenses 130
General expenses 140
Energy expenses 20
Marketing expenses 25
Wages and salaries 200
Telephone expenses 40
13,497 13,497
This information below is relevant:
1. Buildings, motor vehicles are depreciated at 10% of cost. Furniture and
equipment at 20% of cost.
2. Closing inventory has been counted and valued at $410.
Required:
1. (0.5 mark) What is the value of accumulated depreciation for motor vehicles for
the year ended 31 December 20X9?
2. (0.5 mark) What is the value of allowance for receivables at 31 December 20X9?
3. (2.0 mark) Prepare the statement of profit or loss for the year ended 31 December
20X9.
Solution:
ALPHA COMPANY
Statement of profit or loss for the year ended 31 December 20X9
$
Sales revenue
Less/Add: returns inward
Cost of sales
Gross profit
Chú ý: Thí sinh không được sử dụng tài liệu. Cán bộ coi thi không giải thích gì thêm
Họ tên thí sinh____________Số báo danh______________________Ngày thi______________
Expenses
Insurance
General expenses
Energy expenses
Marketing expenses
Wages and salaries
Telephone expenses
Loan note interest
Depreciation
Net profit before taxation
Taxation
Profit for the year
Đề thi bao gồm: 02 câu/ 04 trang.
-------------------------------------- HẾT --------------------------------------
Hà Nội, ngày 25 tháng 04 năm 2023
Cán bộ duyệt đề thi Cán bộ soạn đề thi
(Ký và ghi rõ họ tên) (Ký và ghi rõ họ tên)
Nguyễn Thị Xuân Hồng Nguyễn Thu Hương
Chú ý: Thí sinh không được sử dụng tài liệu. Cán bộ coi thi không giải thích gì thêm
Họ tên thí sinh____________Số báo danh______________________Ngày thi______________
