SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

FINAL TEST – PFE

I. ACCOUNTING (15 questions)
1. Which of the following statements apply when producing a consolidated statement of financial position?

(i) All intra-group balances should be eliminated.

(ii) Intra-group profit in year-end inventory should be eliminated.

(iii) Closing inventory held by subsidiaries needs to be included at fair value.

A. i only B. i only
C. i, ii and iii D. i and ii only
E. iii only

2. The following information is available about the transactions of Razil, a sole trader who does not keep
proper accounting records:

$
Opening inventory 77,000
Closing inventory 84,000
Purchases 763,000
Gross profit as a percentage of sales 30%
Based on this information, what is Razil's sales revenue for the year?
A. $982,800 B. $1,090,000
C. $2,520,000 D. $1,080,000

3. Carter, a limited liability company, has non-current assets with a carrying value of $2,500,000 on 1
December 20X7.
During the year ended 30 November 20X8, the following occurred:
• Depreciation of $75,000 was charged to the statement of profit or loss.
• Land and buildings with a carrying value of $1,200,000 were revalued to $1,700,000. An asset with a
carrying value of $120,000 was disposed of for $150,000.
• The carrying value of non-current assets at 30 November 20X8 was $4,200,000.
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

In accordance with VAS 24 Statement of Cash Flows, what net cash flows from the above transactions
would be included within ‘net cash flows from investing activities’ for the year ended 30 November 20X8?

A. $(1,395,000) B. $(1,365,000)
C. $150,000 D. $(1,245,000)

4. Capital introduced is $50. Profits brought forward at the beginning of the year amount to $100 and
liabilities are $70. Assets are $90.

What is the retained profit for the year?

A. $130 profit B. $130 loss
C. $10 profit D. $10 loss

5. On 1 September 20X6, a business had inventory of $380,000. During the month, sales totaled $650,000
and purchases $480,000. On 30 September 20X6 a fire destroyed some of the inventory. The undamaged
goods in inventory were valued at $220,000. The business operates with a standard gross profit margin
of 30%.

Based on this information, what is the cost of the inventory destroyed in the fire?
A. $185,000 B. $140,000
C. $405,000 D. $360,000

6. The following bank reconciliation statement has been prepared by a trainee accountant:

$
Overdraft per bank statement 3,860
Less: Unpresented cheques 9,160

5,300
Add: Outstanding lodgments 16,690

Cash at bank 21,990

What should be the correct balance per the cash book?

A. $21,990 balance at bank as stated

B. $3,670 balance at bank
C. $11,390 balance at bank
D. $3,670 overdrawn
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

7. Prior to the financial year end of 31 July 20X7, Cannon Co has received a claim of $100,000 from a
supplier for providing poor quality goods which have damaged the supplier’s plant and equipment.
Cannon Co’s lawyers have stated that there is a 20% chance that Cannon will successfully defend the
claim.
Which of the following is the correct accounting treatment for the claim in the financial statements for
the year ended 31 July 20X7?

A. Cannon should neither provide for nor disclose the claim

B. Cannon should disclose a contingent liability of $100,000
C. Cannon should provide for the expected cost of the claim of $100,000
D. Cannon should provide for an expected cost of $20,000
8. The plant and machinery account (at cost) of a business for the year ended 31 December 20X6 was as
follows:

Plant and machinery - cost

20X6 $ 20X6 $
Transfer to
01 Jan Balance b/f 240,000 31 Mar disposal account 60,000
Cash purchase of
30 Jun plant 160,000 31 Dec Balance b/f 340,000
400,000 400,000
The company’s policy is to charge depreciation at 20% per year on the straight-line basis, with
proportionate depreciation in the years of purchase and disposal.

What should be the depreciation charge for the year ended 31 December 20X6?
A. $68,000 B. $64,000
C. $61,000 D. $55,000
9. At 31 December 20X5 a company’s capital structure was as follows:

$
Ordinary share capital 125,000
(500,000 shares of 25c each)
Share premium account 100,000
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6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

In the year ended 31 December 20X6 the company made a rights issue of 1 share for every 2 held at $1
per share and this was taken up in full. Later in the year the company made a bonus issue of 1 share for
every 5 held, using the share premium account for the purpose. What was the company’s capital
structure at 31 December 20X6?

Ordinary share capital Share premium account

A. $450,000 $25,000
B. $225,000 $250,000
C. $225,000 $325,500
D. $212,500 $262,500
10. A company values its inventory using the FIFO method. At 1 May 20X6 the company had 700 engines in
inventory, valued at $190 each. During the year ended 30 April 20X7 the following transactions took
place:

20X6
1 July Purchased 500 engines at $220 each
1 November Sold 400 engines for $160,000
20X7
1 February Purchased 300 engines at $230 each
15 April Sold 250 engines for $125,000
What is the value of the company’s closing inventory of engines at 30 April 20X7?
A. $188,500 B. $195,500
C. $166,000 D. $106,000

11. Peri's bookkeeper made the following mistakes:

(i) Discount allowed £3,840 was credited to discounts received account.

(ii) Discount received £2,960 was debited to discounts allowed account.
(iii) Discounts were otherwise correctly recorded.
Which of the following journal entries will correct the errors?
A. Debit Discount allowed £7,680, Credit Discount received £5,920, Credit Suspense account £1,760.
B. Debit Discount allowed £880, Credit Discount received £880, Credit Suspense account £1,760.
C. Debit Discount allowed £6,800, Credit Discount received £6,800.
D. Debit Discount allowed £3,840, Credit Discount received £2,960, Credit Suspense account £880.
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

12. Which of the following definitions for the 'going concern' concept in accounting is the most accurate in
the light of IAS 1 Presentation of Financial Statements?

A. The directors do not intend to liquidate the entity or to cease trading in the foreseeable future
B. The entity is able to pay its debts as and when they fall due
C. The directors expect the entity’s assets to yield future economic benefits
D. Financial statements have been prepared on the assumption that the entity is solvent and would be
able to pay all creditors in full in the event of being wound up.
13. A company’s statement of profit or loss for the year ended 31 December 20X6 showed a net profit of
$83,600. It was later found that $18,000 paid for the purchase of a motor van had been debited to the
motor expenses account. It is the company’s policy to depreciate motor vans at 25% per year on the
straight-line basis, with a full year’s charge in the year of acquisition.
What would the net profit be after adjusting for this error?

A. $106,100 B. $70,100
C. $97,100 D. $101,600
14. Which TWO of the following errors would cause the total of the debit column and the total of the credit
column of a trial balance not to agree?
(i) A transposition error was made when entering a sales invoice into the sales day book
(ii) A cheque received from a customer was credited to cash and correctly recognized in receivables
(iii) A purchase of non-current assets was omitted from the accounting records
(iv) Rent received was included in the trial balance as a debit balance
A. i and ii B. i and iii
C. ii and iii D. ii and iv
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

15. Annie is a sole trader who does not keep full accounting records. The following details relate to her
transactions with credit customers and suppliers for the year ended 30 June 20X7:

$
Trade receivables, 1 July 20X6 130,000
Trade payables, 1 July 20X6 60,000
Cash received from customers 686,400
Cash paid to suppliers 302,800
Discounts allowed 1,400
Discounts received 2,960
Contra between payables and receivables ledgers 2,000
Trade receivables, 30 June 20X7 181,000
Trade payables, 30 June 20X7 84,000
What figure should appear for purchases in Annie’s statement of profit or loss for the year ended 30
June 20X7?
A. $325,840 B. $330,200
C. $331,760 D. $327,760
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

II. Auditing
16. Which one of the following procedures should NOT be carried out after the audit firm has decided to
accept appointment as auditor?
A. Ensure that the outgoing auditors’ removal/ resignation has been properly conducted
B. Ensure that a resolution has been passed at the general meeting to appoint the new auditors
C. Perform checks to ensure that there are no legal or ethical reasons why the new audit firm cannot
act as auditor
D. Submit a letter of engagement to the directors
17. Which two of the following characteristics apply to internal audit?
(i) The purpose is to improve the company’s operations.
(ii) Reports to shareholders on whether the financial statements give a true and fair view of affairs.
(iii) Auditors may be employees of the company.
(iv) Evidence is collected in accordance with relevant regulations.
A. i and iii B. ii and iv
C. i and iv D. ii and iii

18. The auditor of Z Co has set performance materiality at $100,000. Which of the following could be the
materiality level set for the financial statements as a whole for Z Co?
A. $80,000 B. $95,000
C. $100,000 D. $120,000

19. The auditor of Mondays Ltd is performing a test to ensure that there are no omissions from the non-
current asset register.
In respect of which of the following assertions will this procedure provide audit evidence?
A. Cut-off B. Valuation
C. Completeness D. Existence
E. Classification

20. As an audit team member with two years of experience, you were assigned to carry out a substantive
test on directors’ expenses. The result of the test showed that in several cases involving the same
director, the Chief Financial Officer (CFO) had authorized the over payment of his expenses. Each
expense item was less than the performance materiality level.
What action should be taken?
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

A. Draw conclusion
B. Discuss with a senior member of the audit team
C. Extend sample
D. Discuss with the CFO

21. An auditor's evaluation of the reasonableness of a client's loan loss reserve would normally be made
during which phase of the audit?
A. Gaining an understanding of the client's industry.
B. Client acceptance/pre-planning.
C. Consideration of internal control systems.
D. Auditing business processes and related accounts.
22. The existence of audit risk is recognized by the statement in the auditor's standard report that the:
A. Auditor obtains reasonable assurance about whether the financial statements are free of material
misstatements.
B. Auditor is responsible for expressing an opinion on the financial statements, which are the
responsibility of management.
C. Financial statements are presented fairly, in all material respects, in conformity with VAS.
D. Audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements.
23. Which of the following factors is least likely to represent an opportunity to commit fraud?
A. The audit committee is ineffective.
B. Poor internal controls over cash transactions
C. The existence of highly complex transactions
D. Operating losses make a hostile takeover imminent.
24. What is audit risk?
A. Can be completely eliminated through appropriate sampling of transactions.
B. Is the risk that a "clean" opinion will be issued when, in reality, the financial statements are materially
misstated.
C. Is what creating the demand for an audit.
D. Is the risk that a company may hire an incompetent auditor.
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

25. The responsibility for implementing sound accounting practices and principles, maintaining an adequate
internal control structure, and making fair representations in the financial statements rests primarily
with the:
A. Senior management
B. External auditors
C. Internal audit department
D. Shareholders
26. Independent auditing can best be described as:
A. A branch of accounting
B. A discipline that provides assurance regarding the results of accounting and other functional
operations and data
C. A professional activity that measures and communicates financial and business data
D. A regulatory function that prevents the issuance of improper financial information

27. Which of the following best describes the primary reason an independent auditor reports on financial
statements?
A. To give stockholders some assurance that any fraudulent activities will be detected.
B. To identify a poorly designed internal control structure that may produce unreliable financial
statements.
C. To provide expertise to clients, which may not be totally knowledgeable of prevailing VAS.
D. To add credibility where appropriate, since the client may not be perceived as objective
with respect to its own financial statements.
28. The fact that errors and/or omissions in certain relatively insignificant account balances would not affect
an auditor's decision when reporting on the financial statements as a whole relates most closely to
which major audit concept?
A. Materiality
B. Audit risk
C. Management assertions
D. Reasonable assurance
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

29. Audit evidence:

A. May only be gathered from parties, which are external to the client to be reliable.
B. May only be gathered from the client to be reliable since the client is the most knowledgeable
source of information.
C. May only be gathered from computerized sources to avoid human error.
D. Can be gathered from many sources and is not limited to the underlying accounting data.
30. Which of the following statements best describes an auditor’s responsibility to detect errors, fraud and
illegal acts?

A. The auditor should study and evaluate the client's internal control system and design the audit
to provide reasonable assurance of detecting all errors and fraud.
B. The auditor should consider the types of errors and fraud that could occur and determine
whether the necessary internal controls are prescribed and are being followed
C. The auditor should assess the risk that errors and fraud may cause the financial
statements to contain material misstatements and design the audit to provide reasonable
assurance of detecting material errors and fraud.
D. The auditor should assess the risk that errors and fraud may cause the financial statements to
contain material misstatements and determine whether the necessary internal controls are
prescribed and are being followed satisfactorily.
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

III. Tax
31. At the end of 2014, company, BND Co, paid bonuses to its board of directors of VND3,000 million. Each
of the five directors is paid an equal amount of bonus. Two out of the five directors are not involved in
the daily management of the company’s business.
What is the amount of tax-deductible expenses which BND Co will be able to claim for the year
2014?
A. VND3,000 million
B. VND1,200 million
C. VND1,800 million
D. VND0 million
32. In 2012, company CTC Co contributed capital of VND500 million to Company Z. In 2014, CTC Co
transferred 60% of the capital it held in Company Z to a foreign company for VND450 million. At that
time, the retained earnings of Company Z were VND5 million. CTC Co incurred transfer expenses of
VND10 million.
What is the taxable income/(loss) of CTC Co from the transfer?
A. VND50 million (loss)
B. VND140 million
C. VND145 million
D. VND147 million
33. Which of the following statements are correct?
(v) The Vietnamese language shall be the official language used in all tax-related documents to be
submitted to the tax authorities
(vi) Documents in a foreign language must be translated into Vietnamese. All translations must be
performed or certified by an authorized public notary
(vii) Where the documents in a foreign language are more than 20 pages (of A4 size) long, the taxpayer is
allowed to translate only the key provisions relating to the determination of the tax obligations (plus a
written explanation to the tax authorities)
A. i only B. ii and iii only
C. i and iii only D. i, ii and iii
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

34. In 2017, company DMS Co purchased materials from suppliers who are households doing business. DMS
Co wanted to use the list of goods purchased (without invoices) to claim tax deductible expenses for
these purchases.
What is the threshold of annual revenue which households doing business must satisfy for DMS Co to
use the list of goods purchased method to claim for the purchases as a deductible expense?

A. VND300 million B. VND200 million

C. VND100 million D. VND50 million

35. Which is (are) the requirement(s) for PE conditions?

A. A production or business establishment through which a foreign company carries out part or the
whole of business activities in Vietnam and earn income
B. A production or business establishment through which a foreign company carries out part of
business activities in Vietnam and earn income
C. A production or business establishment through which a foreign company carries out the whole of
business activities in Vietnam and earn income
D. A production or business establishment through which a foreign company carries out part or the
whole of business activities in Vietnam and have profit
36. Company A is liable to pay value-added tax by the credit method. The added-value invoice contains the
following items:

Selling price: VND 100,000.

VAT (10%): VND 10,000.
Payment price: VND 110,000
What is the turnover for calculating taxable income?
A. VND 110,000 B. VND 100,000
C. VND 111,111 D. VND 90,000

37. Mrs. C earns an income of 40 million VND from wages and remuneration in the month, and pay 7% of
wages for social insurance premium, 1.5% of wages for health insurance premium. Mrs. C has 2 children
under the age of 18 and makes no charitable donations. The assessable income of Mrs. C is:
A. 29.4 million VND B. 20.4 million VND
C. 24 million VND D. 23.8 million VND
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

38. When would they determine of VAT/CIT for goods

A. Transfer of ownership
B. Money collection
C. Invoice issuance
D. Others
39. Mr Tomaz is a Hong Kong citizen and tax resident. He arrived in Vietnam to work on 21 April 2014 and on
completion of his employment contract, he left Vietnam on 31 October 2015. In the years 2014 and
2015, he spent the following numbers of days in Vietnam:
• From 21 April to 31 December 2014 – 130 days
• From 1 January to 20 April 2015 – 64 days
• From 21 April to 31 October 2015 – 110 days
Based solely on the above information, what is Mr Tomas’s tax residency status in his first and second tax
year in Vietnam?

First year Second year

A Resident Resident
B Resident Non-resident
C Non-resident Resident
D Non-resident Non-resident

40. Mr Ho is a tax resident in Vietnam. In 2014 he received income from Country X, on which Country X had
imposed personal income tax at its domestic rates. Mr Ho is not a resident in Country X.
Which of the following statements correctly describes Mr Ho’s entitlement to a tax credit in
Vietnam for the tax imposed by County X?
A. No tax credit can be claimed in Vietnam
B. A tax credit can be claimed in Vietnam only if Country X has a double tax avoidance agreement
(DTAA) with Vietnam
C. A tax credit can be claimed in Vietnam even if Country X does not have a DTAA with Vietnam, but
only up to the amount of personal income tax payable under the Vietnamese tax regulations on the
income
D. A tax credit can be claimed in Vietnam for the full amount of the overseas tax without any
conditions or restrictions
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

IV. Numerical
41. You are working as a graduate trainee in an electronics company and are currently part of an
international project team looking at new routes to market. During a conference call, you are finding it
difficult to understand what one of your colleagues is saying. She is a graduate trainee like you. You have
met her a few times during a couple of conferences you both attended, and you got on well. Her accent
is very strong and she has a tendency to speak very quickly when she is nervous. She is one of a number
of people dialling in from outside of the UK. You are in a meeting room with the project lead and a
couple of other colleagues. You can see that yours colleagues are also finding it difficult to understand
her. What would you do?

A. “When your colleague is no longer speaking, send her an instant message explaining that she may
benefit from slowing down a little as there are a few people who are finding it difficult to
understand her in the room where you are.”
B. “After the call acknowledge yours concerns to the others in the room and suggest that you all
compare notes to make sure you have a shared understanding of what she was actually saying.”
C. “Mention your concerns to the project lead after the call, offering to speak to your colleague if the
project lead would like you to, explaining that you have a working relationship with her.”
D. “Call your colleague afterwards to ask how she is finding the project and tactfully mention that at
times you found it difficult to understand what she was saying, politely suggesting that just slowing
down a little would help.”
42. Which number should replace the question mark?

17 8 5 5

13 7 5 4
6 12 6 3
10 6 4 ?

A. 4
B. 5
C. 6
D. 7
43. How many deputy prime ministers are there in Vietnam?
A. 5
B. 6
C. 7
D. 8
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6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

44. Sea Game 29 will be hosted in?

A. Vietnam
B. Cambodia
C. Brunei
D. Malaysia
45. Which movie is dominated for Best Picture for Oscar 2017?
A. Moonlight
B. La La Land
C. The Salesman
D. Manchester of the Sea
46. Who is The Chairperson of the National Assembly of Vietnam?
A. Nguyen Sinh Hung
B. Do Ba T
C. Nguyen Van Giau
D. Nguyen Thi Kim Ngan

The test consists of a series of questions and labelled suggested answers to choose from. You are required
to select one of the suggested answers as the correct one and to record that answer’s identifying label in
the answer box. This means that all questions will be answered by either A, B, C, D or E, depending on the
number of suggested answers

47. A cube has a volume of 125cm3. What is the length of one of its sides?
A. 3cm B. 4cm
C. 5cm D. 6cm
48. What is the sum of the integers from 110 to 630?
A. Under 200,000
B. Between 200,000 and 220,000
C. Between 220,000 and 240,000
D. Over 300,000
49. What is the average of the inclusive integers from 162 through to 726?
A. 444 B. 564
C. 282 D. 432

50. A ladder 8m long is resting against a wall so that the foot of the ladder is 3m from the wall. How far is the
top of the ladder above the ground?
A. 8.0m B. 7.8m
C. 7.4m D. 7.0m
 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

V. Essay
Nowadays the way many people interact with each other has changed because of technology. In what ways has
technology affected the types of relationships people make? Has this become a positive or negative
development?

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 SAPP Academy

6th floor, No.2, Trai Ca alley, Truong Dinh street, Hanoi Tel: 096 972 94 63
8th floor, No.261, Pham Van Dong street, Hanoi Web: sapp.edu.vn
5th floor, No.326 Cach Mang Thang 8 street, district 3, HCMC

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