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MUCUHITRCNGHIMNGUYNLKTON

1.Nguyntcnosauylnguyntccbncakton
a.Hotnglintc
b.Trungthc
c.y
d.Khchquan
/a:a

2.Ngy1/9,DNXbnthnhphmchoDNYtrgibaogmthuGTGT5%thukhutrl63.000.000chathutin.Givncalhng
50.000.000nhngktonchnhkhonbtton(NTK632:50.000.000/CTK155:50.000.000)mkhngnhkhonbtton(NTK131:
63.000.000/CTK511:60.000.000,CTK3331:3.000.000).Ngy5/9DNYthanhtontinhngchoDNXbngchuynkhonvlcnyk
tonnhkhonbttondoanhthubnhng.Vyviclmnyviphmnguyntcnotrongccnguyntcsauy:

a.Csdntch
b.Hotnglintc
c.Gigc
d.Thntrng
/a:a

3.Ngy1/2,CngtyXbnhnghachoCngtyYgilhngchathuGTGT80.000.000,thusutthuGTGT10%thuphngphp
trctip,thu70%bngtingingnhng.Givnlhngbn50.000.000.Ngy28/2,CngtyYthanhtonphncnlibngTGNH.Vy
CngtyXsghinhndoanhthuvgivnvothiim:
a.Doanhthuvgivnghinhnvongy1/2
b.Doanhthu(ghinhn70%ngy1/2,30%ngy28/2)vgivnghinhnvongy1/2
c.Doanhthuvgivnghivongy28/2
d.Doanhthungy28/2vgivnghinhnvongy1/2
/a:a

4.Gis,cuik,sdvsphtsinhcacctikhontrongkcvosci.Khilpbngcnikton,ktonscncvo:
a.Sdttikhonloi1nloi4trnsci
b.SphtsinhtTikhonloi1nloi9trnsci.
c.SphtsinhtTikhonloi5nloi9
d.Tikhon4n9
/a:a

5.Giscuik,sdvsphtsinhcacctikhontrongkcvosci.Khilpbngbocoktquhotngkinhdoanh,kton
scncvo:
a.Sliuphtsinhttikhonloi5nloi9trnsci
b.SphtsinhtTikhonloi1nloi9trnsci

c.Sdcuikttikhonloi1ntikhonloi9
d.Tikhon4n9
/a:a
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6.Cngthcxcnhgitrvtliutnkhocuiktheophngphpkimknhk:
a.Kimkcuikslng,nhgi

b.Trgivtliutnkho=Trgivtliutnuk+Trgivtliunhptrongk+Trgivtliuxuttrongk
c.Trgivtliutnkho=TrgivtliutnukTrgivtliunhptrongk+Trgivtliuxuttrongk
d.Trgivtliutnkho=Trgivtliutnuk+TrgivtliunhptrongkTrgivtliuxuttrongk

/a:a

7.Nghipvkinhtphtsinh(NTK111:50.000.000,NTK112:30.000.000/CTK341:60.000.000,CTK331:20.000.000)slmchoS
tngcngcaBngcnikton:

a.Thayitheochiuhngtnglnvttrngcatisnvngunvnchunhhngcsthayi
b.KhngThayinhngttrngcatisnvngunvnchunhhngcsthayi

c.Thayitheochiuhngtnglnvttrngcattctisnnhhngcsthayi

d.Thayitheochiuhngtnglnvttrngcatisnvngunvnchunhhngkhngcsthayi
/a:a

8.Ngy10/03/2008DoanhnghipMnhpkhutisncnh,ginhpkhutheoiukinCIFl20.000USD,thuNKthusut10%,thu
GTGThngnhpkhu10%thukhutr.Ngy31/12/2008,Tisncnhctnhtrnthtrngkhong25.000USD.Ktoniu
chnhgitisncnht22.000USDln25.000USD.Vicnyviphmvonguyntc:

a.Gigc
b.Phhp

c.Thntrng

d.Csdntch
/a:a

9.CngtyMtithiimngy31/12/Xnhsau:

Sdtikhon131(bnn):200.000.000,sdtikhon131(bnc):100.000.000.
Sdtikhon331(bnc):100.000.000,sdbnn50.000.000

KhilpBngcnikton,SliuTK131v331scktonxl:

a.KhngbtrmlysdbnnTK131stin200.000.000vsdbnNTK33150.000.000ghivophntisn,sdbncTK331s
tin100.000.000,vsdbnctikhon131stin100.000.000sghivophnngunvn.
b.TK131scsd100.000.000ghibntisn,TK331:50.000.000sghibnngunvn

c.KhngbtrmlysdbnnvbncTK131ghivophntisn,sdbncvbnnTK331ghivophnngunvn
d.Ttcusai.

/a:a

10.Tingy31/07.Tngtisn:500.000.000,Tngngunvn:500.000.000.Ngy01/08phtsinhnghipv:
+NTK111:10.000.000/CTK311:10.000.000
+NTK331:20.000.000/CTK341:20.000.000

Vybngcniktontingy1/08(saukhiphtsinh2nghipvtrn)scTngtisnvTngngunvnl:
a.510.000.000v510.000.000
b.530.000.000v530.000.000
c.520.000.000v520.000.000
d.490.000.000v490.000.000
/a:a

11.Tingy31/07.Tngtisn:500.000.000,Tngngunvn:500.000.000.Ngy01/08phtsinhnghipv:
+NTK111:10.000.000/CTK311:10.000.000
+NTK331:20.000.000/CTK341:20.000.000

Vybngcniktontingy1/08(saukhiphtsinh2nghipvtrn)s

a.Thaytheochiuhngtnglnvttrngcatinmt,Nphitrthayi
b.Khngthayinhngttrngcatinmt,Nphitrthayi.

c.Thayitheochiuhngtnglnvttrngcatinmt,Nphitrkhngthayi
d.Thayitheochiuhnggimxungvttrngcatinmt,Nphitrthayi.
/a:a

12.Khonnosauykhngcphnnhtrnbngcnikton:
a.Vttnhngiacngtrgi30.000.000

b.Ngimuangtrctinhng30.000.000bngtingingnhng
c.Chitinmttmngchocngnhnvin

d.Muatisncnh30.000.000.bngtingingnhng
/a:a(TB)
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13.Phiuthus20/08/09nidungthutinhngtheohans0980989caDNTNTMBnhHi.Vytheobnphiuthus20/08/09phi
lutrtithiul
a.10nm
b.5nm

c.Vnhvin

d.Ttcusai
/a:a

14.Phiuxutkhokimvnchuynnibs10/08nidungchuynlhngslng100snphmchoChinhnh2.VytheobnPhiu
xutkhokimvnchuynnibs10/08lchngt:
a.Btbuc
b.Hngdn
c.Mnhlnh
d.Chphnh
/a:a

15.Lnhchitins20/09.VytheobnLnhchitintrnphilutrtithiul
a.5nm
b.10nm

c.Vnhvin

d.Ttcusai
/a:a

16.Nghipvkinhtlinquann3itngkton,2bntisnv1itngktonbnngunvnvistintngcng30.000.000.
Vysliutrnbngcniktonsaukhiphtsinhnghipvtrns:
a.Thayitheochiuhngtnglnhocgimxung
b.Khngthayi

c.Thayitheochiuhngtngln
d.Thayitheochiuhnggimxung
/a:a

17.Khngnhgithphngitrcckhonnphitrvchiphlnidungcanguyntc:
a.Thntrng
b.Trngyu
c.Phhp

d.Ttcusai
/a:a

18.PhngkinhdoanhCngtyM,thngbonhncmtchicmylnhdoCngtyNbiutng,nguyngibnCngtyNthngbo
ctnhkhong20.000.000,nhnggitrnthtrng15.000.000.Vyktonsxcnhnguyngimylnh:
a.15.000.000
b.20.000.000
c.17.500.000

d.Ttcusai.
/a:a

19.Nm2007,DoanhnghipKkinhdoanhmthngxemyairblackcahnghonda,ginhpbanu27.000.000,gibnra30.000.000.
Tuynhindomthngnythuhtcngitiudngnnginhpvbnratrnthtrngngycngtngln.NulktoncaCng
ty,khitnhgixutkhohngtnkho,phngphpnosauysmanglihiuqunht.

a.Nhpsauxuttrc(Lifo)
b.Thctchdanh

c.Nhpsauxuttrc(Fifo)
d.Bnhqungiaquyn.
/a:a

20.DoanhnghipHctisn500.000.000vVnchshu400.000.000.Trongcngmtkktantngtisntngthm100.000.000v
vnchshutngthm20.000.000.VyNphitrcadoanhnghipHsl:
a.180.000.000
b.200.000.000
c.80.000.000
d.100.000.000
/a:a

21.Tisnngnhn300.000.000vTisndihn400.000.000.Trongcngmtkktannutngngunvntngthm30%vtisn
dihntng10%.VyTngtisnngnhnsl:
a.470.000.000
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b.300.000.000
c.310.000.000
d.390.000.000
pn:a

22.ngtrngcngibn,khonchitkhuthanhtonscktonghinhnvotikhon
a.635
b.515
c.521
d.641
pn:a

23.ngtrngcngimua,khonchitkhuthngmiscktonghinhnvotikhon
a.Gimgitrhngmua(152,153,156,211,217)
b.521
c.635
d.515
pn:a

24.CngtyLcsliuvthnhphmKtrongthng10/2009nhsau:
Tnuk:100sp,ngi200.000/snphm

Trongknhpkhongy2/10nhpkho50sp,ngi205.000/snphm
ngy10/10nhpkho20sp,ngi190.000/snphm
ngy25/10xutkho40sp

ngy26/20nhpkho10sp,ngi210.000/snphm

Trgivtliuxutkhongy25/10theophngphpbnhqungiaquynlinhon:
a.8.011.765
b.8.033.333
c.8.000.000
d.7.900.000
pn:a

25.CngtyLcsliuvthnhphmKtrongthng10/2009nhsau:
Tnuk:100sp,ngi200.000/snphm

Trongknhpkhongy2/10nhpkho50sp,ngi205.000/snphm
ngy10/10nhpkho20sp,ngi190.000/snphm
ngy25/10xutkho40sp

ngy26/20nhpkho10sp,ngi210.000/snphm

Trgivtliuxutkhongy25/10theophngphpnhptrcxuttrc(Fifo)

a.8.000.000
b.8.033.333
c.8.011.765
d.7.900.000
pn:a

26.Phtbiunosauylsai:

a.Kimktngphnlkimkchottcccloitisncadoanhnghip
b.Kimknhklkimkkhngxcnhthigiantrckimk

c.Chngtbtbuclchngtnhnckhngtiuchunhavmubiu,quycchvphngphplp
d.Ttcung
pn:d

27.Nguyntcghichpvotikhonloi0

a.Sduk,sdcuik,snhpghibnn,sxutghibncvlunghin
b.Sduk,sdcuik,snhpghibnc,sxutghibnnvlunghin
c.Sduk,sdcuikghibnn,sxut,nhpghibncvlunghin

d.Sduk,sdcuik,snhpghibnn,sxutghibncvlunghikp
pn:a

28.Khngnhgithphngitrcacctisnvcckhonthunhplnidungcanguyntc:
a.Thntrng
b.Trngyu
c.Phhp

d.Ttcusai
pn:d
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29.iviTKloi2(trmtvitrnghpcbit)khiphtsinh

a.Sduk,sdcuik,phtsinhtngghibnn,sphtsinhgimghibnc
b.Sduk,sdcuik,phtsinhtngghibnc,sphtsinhgimghibnn
c.Sduk,phtsinhtngghibnn,sphtsinhgim,sdcuikghibnc
d.Phtsinhtngghibnn,sduk,sdcuik,sphtsinhgimghibnc
pn:a(TB)

30.Ngy10/01bnhnghathubngtingingnhng100.000.000,givnlhng60.000.000.Nhngdosst,ktonnhkhonbt
ton doanh thu (N TK 112: 300.000.000/C TK 511: 300.000.000) v nh khon bt ton gi vn (N TK 632: 60.000.000/C TK 156:
60.000.000).Ktonphthinrangaytrongk.Vyphngphpsasnosauscpdng:
a.Ghism
b.Ghibsung
c.Cichnh

d.Ttcung
pn:a(K)

31. Ngy 03/03 nghip v kinh t pht sinh (N TK 112: 10.000.000/C TK 111: 10.000.000). Khi vo s sch k ton ghi (N TK 112:
5.000.000/CTK111:5.000.000).Sangthngktip(cngnin),ktonphthinrasaist.Vyphngphpsasnosausphhp:
a.Ghibsung
b.Cichnh
c.Ghism

d.Ttcung
pn:a

32.CuininSdnTK419:200.000.000.Khilpbngcnikton,sdnyscghivophn
a.Ngunvn(gitrm)
b.Tisn(gitrdng)

c.Ngunvn(gitrdng)
d.Tisn(gitrm)
pn:a

33.Lpdphnggimgiutchngkhonngnhn10.000.000.Ktonnhkhon:
a.NTK635:10.000.000/CTK129:10.000.000
b.NTK641:10.000.000/CTK129:10.000.000
c.NTK642:10.000.000/CTK121:10.000.000
d.NTK642:10.000.000/CTK129:10.000.000
pn:a

34.Lpdphngphithukhi10.000.000.Ktonnhkhon:
a.NTK642:10.000.000/CTK139:10.000.000
b.NTK641:10.000.000/CTK139:10.000.000
c.NTK632:10.000.000/CTK139:10.000.000
d.NTK635:10.000.000/CTK139:10.000.000
pn:a

35.Lpdphnggimgihngtnkho10.000.000.Ktonnhkhon:
a.NTK632:10.000.000/CTK159:10.000.000
b.NTK641:10.000.000/CTK159:10.000.000
c.NTK159:10.000.000/CTK632:10.000.000
d.NTK642:10.000.000/CTK159:10.000.000
pn:a

36.DoanhnghipnpthuGTGTtheophngphptrctip,cuik,ktoncncsthuGTGTphinp:
a.NTK511/CTK3331
b.NTK521/CTK3331
c.NTK531/CTK3331
d.NTK133/CTK3331
pn:a

37.DoanhnghipAkinhdoanhmthngxutkhuphinpthu.Ktonnhkhonbttonthuxutkhuphinp:
a.NTK511/CTK3333
b.NTK521/CTK3333
c.NTK531/CTK3333
d.NTK133/CTK3333
pn:a

Gim30%KhaHcThcHnhKTon
38.DoanhnghipAkinhdoanhmthngphichuthutiuthcbit.Ktonnhkhonbttonthutiuthcbitphinp:

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a.NTK511/CTK3332
b.NTK521/CTK3332
c.NTK531/CTK3332
d.NTK133/CTK3332
pn:a

39.CngtyBcsliutithiim31/10/2009:Tngtisn:1.000.000.000,Tngngunvn:1.000.000.000.Khiphtsinhthmnghipv
thng11/2009thtrnghpnosauykhnglmchostngcngbngcniktonthayinhngttrngcatisnvngunvn
chunhhngcsthayi.

a.Chitingingnhngmuahngha10.000.000
b.Vayngnhntrnchongibn20.000.000
c.Chitinmttmngchonhnvin5.000.000
d.Ttcung
pn:d

40.Chngtnosauylchngthngdn
a.Phiunhpkho,phiuxutkho
b.Phiuthu,phiuchi
c.Binlaithutin

d.Phiuxutkhokimvnchuynnib
pn:a

41.Chngtnosauylchngtbtbuc
a.Phiunhpkho,phiuxutkho
b.Phiuthu,phiuchi
c.Binlaithutin
d.Cub,cng
pn:d

42.ivitikhoncp1cktcuicngl9(trTK419)nhtikhon129,139,159,229khilpbngcniktonscghivo
phn:

a.Tisn(gitrm)

b.Tisn(gitrdng)

c.Ngunvn(gitrdng)
d.Ngunvn(gitrm)
pn:a

43.Nhmtikhonnosauyltikhonlngtnh:
a.131,136,138,331,333,334,338,336

b.131,136,138,331,141,221,333,334,338,336
c.131,136,138,331,141,221,333,334,338,336

d.131,136,138,331,141,221,333,334,338,336,337,151
pn:a

44.Chnphtbiusai

a.Tikhonktondngphnnhmtcchtngquttisn,ngunvncanv.

b.Bngcniktonphnnhtisnvngunvnmtcchtngqutmtthiimnhtnh.

c.Tikhonktonvbocoktquhotngkinhdoanhccngitngphnnhltnhhnhvktqukinhdoanhcadoanhnghip.
d.Ttcng
pn:a

45.Gisktonghisai

+Quanhinggiacctikhon+Ghistinsailnhnstinng.
+Cngmtchngtghitrngnhiubtton

Vthktoncthpdngsastheophngphpnodiy:
a.Ghism
b.Ghibsung
c.Cichnh

d.Ttcung
pn:a

46.Chihoahngilstin10.000.000bngtinmt.Ktonnhkhon:
a.NTK641:10.000.000/CTk111:10.000.000
b.NTK642:10.000.000/CTk111:10.000.000
c.NTK635:10.000.000/CTk111:10.000.000
d.NTK811:10.000.000/CTk111:10.000.000
pn:a Gim30%KhaHcThcHnhKTon

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47.Hnhthctchcbmyktontptrungl:

a.Tchcktonmmicngvicghinhn,xlvbocothngtinktonutptrungtikhngktoncaCngty,ccchinhnh,ca
hng..phthucCngtychhchtonbosnhlpchngt,thunhpchngtvtnghpchngtchuynvphngktoncngty

b.Tchcktonmmicngvicghinhn,xlvbocothngtinktonudoccchinhnh,cahng..phthuclmcnCngtych
hchtonbos

c.Tchcktonmmicngvicghinhn,xlvbocothngtinktonudoCngtyvccchinhnhphthuclm
d.Ttcusai.
pn:a

48.Sngkchngtghiscpdngtronghnhthcktonnosauy:
a.Chngtghisb.Nhtksci
c.Nhtkchngtd.Nhtkchung
pn:a

49.SnhtkScilloiskton:

a.Ghikthptheothtthigianvtheohthng
b.Stnghp

c.Snhiuct

d.Ttcung
pn:d

50.Hnhthcchngtghisgmcccsktonchyuno:
a.Sci

b.Sngkchngtghis
c.Shocthktonchitit
d.Ttcung
pn:d

Vtrangtrc Lnutrang

Chiasbnb

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