Facebook: @ www.facebook.com/ www.JB.com.vn - - Trang 1 CÂU HỎI ANH VĂN THI VCB ONLINE 2017 Kết cấu bài Test: 50 câu trong 45 phút  30 câu Anh văn C (dạng bài thi cho THPT năng khiếu các trường trên toàn quốc)  10 câu Tìm lỗi sai  10 câu anh văn chuyên ngành Tài chính Ngân hàng (chọn từ đúng) I. CÂU ANH VĂN C Dưới đấy là những câu Anh văn còn nhớ được - Recently had an exhibition in Paris - The general seemed very confident - For financial reporting purpose the gain or lose on the sale of a fixed - Accrued expenses would be included on the - It is very important for a firm or a company - The high taxes of cars prevent - You should stop serving Steve - An increase in trade debtors - Among other things, a profit and loss report - A corporate share holder ‘s liability - When determining the app - The woolen fence the factory The wooden fence surrounded the factory is beginning to fall down because of the rain. A. is begining B. wooden C. surrounded D. because of - A powerful erosive force in - I am going shopping for food this evening - For most the nation of harressing nanotechnology - One of the initial steps in structing a loan is to match - Which the average number of a company works on or stoles at inventory before selling it - A fixed asseet was purchased for 40000 in - They are not studying - Has been told the trial agen - Although the huge ice masses Dưới đấy là những câu Anh văn chuyên ngành tương tự (kèm Đáp án) II. CÂU ANH VĂN CHUYÊN NGÀNH Equipment with a cost of $160,000 has an estimated residual value of $10,000 and an estimated life of 5 years or 12,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for the first full $30,000 Facebook: @ www.facebook.com/ www.JB.com.vn - - Trang 2 year, during which the equipment was used 3,300 hours? A. $30,000 B. $32,500 C. $34,000 D. $40,000 Expenditures that add to the utility of fixed assets for more than one accounting period are A. committed expenditures B. revenue expenditures C. current expenditures D. capital expenditures capital expenditures All leases are classified as either A. capital leases or long-term leases B. capital leases or operating leases C. operating leases or current leases D. long-term leases or current leases capital leases or operating leases A new machine with a purchase price of $94,000, with transportation costs of $8,000, installation costs of $6,000, and special acquisition fees of $2,000, would have a cost basis of A. $ 96,000 B. $108,000 C. $102,000 D. $110,000 $110,000 A capital expenditure results in a debit to A. an expense account B. a capital account C. a liability account D. an asset account an asset account Which of the following is included in the cost of constructing a building? A. insurance costs during construction B. cost of paving parking lot C. cost of repairing vandalism damage during construction D. cost of removing the demolished building existing on the land when it was purchased insurance costs during construction When a company exchanges machinery and receives a trade-in allowance less than the book value, this transaction would be recorded with the following entry: A. debit Machinery and Accumulated Depreciation; credit Machinery and Cash B. debit Cash and Machinery; credit Accumulated Depreciation C. debit Cash and Machinery; credit debit Machinery, Accumulated Depreciation, and Loss on Disposal; credit Machinery and Cash Facebook: @ www.facebook.com/ www.JB.com.vn - - Trang 3 Accumulated Depreciation and Machinery D. debit Machinery, Accumulated Depreciation, and Loss on Disposal; credit Machinery and Cash On December 31, Reach It Batting Cages Company has decided to sell one of its batting cages. The initial cost of the equipment was $225,000 with an accumulated depreciation of $195,000. Depreciation has been taken up to the end of the year. The company found a company that is willing to buy the equipment for $10,000. What is the amount of the gain or loss on this transact