Ngày 17/07/2012 ông X mua kỳ phiếu mệnh giá 5.

000 USD với lãi suất 3%/năm, trả lãi

trước, kỳ hạn 6 tháng. Tính số tiền mua kỳ phiếu và số tiền nhận được khi đáo hạn?
a. 4.293,3 USD và 5.000 USD
b. 4.923,3 USD và 5.000 USD
c. 5.000 USD và 5.076,6 USD
d. 5.000 USD và 5.067,7 USD

On 16/10/x, customer presents 1 check issued by the bank on 01/9/x, requesting cash
withdrawal, check amount is 200,000,000 VND, drawer: Company H. Indicate This check
had previously been deposited by Company H at VND 80,000,000. The balance withdrawn
up to this point on account 4211.Company H is VND 40,000,000. NH will pay for customers:

a) 80,000,000 VND

b) VND 40,000,000

c) Make a written refusal to pay because the check is over balance.

d) 200,000,000 VND

On 16/10/x, customer presents 1 check that was guarantied by the bank to pay on 01/9/x,
requesting to withdraw cash, check amount is 200,000,000 VND, drawer: Company H.
Additional information: Company H had deposited VND 80,000,000. The balance on
Account 4211.Company H is 40,000,000 VND. NH will pay for customers:

a. 40.000.000 VND

b. 80.000.000 VND

c. 200.000.000 VND

d. Refuse to pay because the check is over-balance

On 16/10/x, customer presents 1 check guaranteed by the bank on 01/9/x, requesting cash
withdrawal, check amount is 200,000,000 VND, drawer: H. Company This check had
previously been deposited by Company H at VND 80,000,000. The balance withdrawn up to
this point on Account 4211.Company H is VND 40,000,000. NH will pay customers:

a) VND 40,000,000

b) 200,000,000 VND

c) 80,000,000 VND

d) Make a written refusal to pay because the check is over balance.

On 16/10/x, customer presents 1 check guaranteed by the bank on 01/9/x to withdraw cash,
check amount is 200,000,000 VND, drawer: Company H. Indicate This check had previously
been deposited by Company H at VND 80,000,000. The balance withdrawn up to this point
on Account 4211.Company H is VND 40,000,000. NH will pay for customers:

a) 80,000,000 VND
b) 200,000,000 VND

c) Make a written refusal to pay because the check is over balance.

d) 40,000,000 VND

On 16/10/x, NH collects loans from deposit account of ABC Company under contract
No. 123/x. Contract contents: Loan amount 300tr, term 3 months, disbursement date
16/8/x, maturity date 16/11/x, interest rate 1.5%/month, principal and interest paid on
the 16th of every month (each repayment of principal 100tr), interest calculated
according to balance. Amount collected by NH:

a) VND 4,500,000

b) VND 103,000,000

c) VND 104,500,000

d) VND 3,000,000

4. On 16/10/x, Ms. Giang submitted the savings book opened on 16/07/x, the amount of VND
100 million, term of 3 months, interest rate 1%/month at the end of the period, requesting to
withdraw interest in cash. Knowing that the bank plans to spend at the end of each month, the
bank records interest payments:

a) Dr. 4913 / Credit to account 1011: VND 3,000,000

b) Dr. 1011 / Credit to account 8010: VND 3,000,000

c) Dr 1011/ Credit account 4913: VND 3,000,000

d) Dr. 8010 / Credit to Account 1011: VND 3,000,000

On 10/12/x, the bank collected loans from Hoa Nguyen Company's deposit account under
contract No. 129/x. Contract content: Loan amount 400 million, term of 4 months,
disbursement date 10/9/x, maturity date 10/01/x+1, interest rate 1%/month, principal and
interest paid on 10th monthly (each repayment of principal is 100 million), interest is
calculated on the balance. Amount of interest collected by the bank:

a) 4,000,000 VND

b) 2,000,000 VND

c) 3,000,000 VND

d) 1,000,000 VND

On 10/12/x NH collects loans from deposit account of Hoa Nguyen Company under
contract No. 129/x. Contract contents: Loan amount 400tr, term 4 months,
disbursement date 10/9/x, maturity date 10/01/x+1, interest rate 1%/month, principal
and interest paid on the 10th of every month (each repayment of principal 100tr),
interest calculated according to balance. Amount of interest collected by NH:

a) VND 2,000,000
b) VND 3,000,000

c) VND 1,000,000

d) VND 4,000,000

Mr. Tuan pays VND 40,000,000 in loan payment of the contract due. Principal debt
55,000,000, term 9 months, interest rate 1% / month. NH has expected to collect all
qualified loan interest. NH does not agree to extend debts and collect interest debts first,
collect principal later. NH recorded interest (profit)

a) Business debt 8090 / Credit 3941: VND 4,950,000

b) Debt 7020 / Credit 3941: VND 4,950,000

c) Export of business 9410: VND 4,950,000

d) Business debt 1011 / Credit 3941: VND 4,950,000

27. Mr. Tuan pays VND 40,000,000 to pay loans of contracts due. Principal debt
55,000,000, term 9 months, interest rate 1% / month. NH has expected to collect all
qualified loan interest. NH does not agree to extend debts and collect interest debts first,
collect principal later. Nh accounted the principal collected:

a) Business debt 2111: VND 40,000,000

b) Having business office 2111: VND 40,000,000

c) Having business office 2111: VND 35,050,000

d) 2111 debt: VND 35,050,000

Mr. Tuan paid 40,000,000 VND to pay the loan contract due. Principal debt 55,000,000, term
of 9 months, interest rate 1%/month. The bank has anticipated to collect all qualified loan
interest. The bank does not agree to extend the debt and collect the interest first, collect the
principal later. Bank accounts for overdue debt transfer:

a) Dr. 2111 / Credit to account 2112: VND 19.950,000

b) Dr. 2111 / Credit to account 2112: VND 10,000,000

c) Dr. 2112 / Credit to account 2111: VND 19.950,000

d) Dr. 2112 / Credit to account 2111: VND 10,000,000

On 07/12/x Mr. Long submitted a savings book opened on 07/06/x requesting payment.
Contents of the book: the amount of 100 million VND, the term of the last 3 months, the
interest rate on the book is 0.8%/month. Bank accounts 1011:

a) Account 1011: 104,857,600 VND CÓ 1011

b) Debit of account 1011: VND 104,800,000

c) Account 1011: VND 104.800.000

d) Dr 1011: 104,857,600 VND

On 07/12/x Mr. Long submitted the savings book opened on 07/09/x requesting payment.
Contents of the book: amount of 100 million VND, 3-month period of receiving monthly
interest, interest rate on the book is 0.8%/month. Bank records interest payment on account
4913:

a) Dr 4913: VND 2,400,000

b) Dr 4913: VND 800,000

c) Account 4913: VND 800,000

d) Dr 4913: VND 180,000

On December 9, Mr. Long submitted a savings book opened on June 9, requesting

finalization. Contents of the book: the amount of 100 million VND, 3 months of receiving
interest at the beginning of the period, interest rate on the book is 0.8%/month. On 9/12/x, the
bank records interest payment on account 3880:

a) No accounting to account 3880

b) Account 3880: VND 800,000

c) Dr 3880: VND 800,000

d) Dr. 3880: VND 2,400,000

On 07/12/x Mr. Vu submitted the savings book opened on 11/05/x requesting finalization.
Book contents: amount of VND 50,000,000, term of last 3 months, interest rate on book
0.9%/month. Knowing the interest rate for early withdrawal is 0.3%/month, the bank plans to
spend at the end of each month. The bank accounts for the refund of expenditures:

a) Dr. 8010 / Credit to account 4913: VND 230,000

b) Dr. 8010 / Credit to account 4913: VND 320,000

c) Dr. 4913 / Credit to account 8010: VND 160,000

d) Dr. 4913 / Credit to account 8010: VND 290,000

On 07/12/x Mr. Vu submitted the savings book opened on 05/11/x requesting the settlement.
Book contents: amount of VND 50,000,000, term of the last 3 months of the period, interest
rate on the book 0.9%/month. Knowing that the interest rate for pre-term withdrawal deposits
is 0.3% / month, the Bank plans to spend at the end of each month. NH completes the
expenditure refund:

a) Business debt 8010 / Credit 4913: VND 320,000

b) Business debt 4913 / Credit 8010: VND 290,000

c) Debt 8010 / Credit 4913: VND 230,000

d) Business debt 4913 / Credit 8010: VND 160,000

 On 12/12/x Mr. Binh submitted his savings book opened on 12/06/x requesting finalization.
Contents of the book: the amount of 100 million VND, the term of the last 3 months of the
period, the interest rate on the book 0.9%/month. Bank accounts 4232:

a) Account 4232: VND 100,000,000

b) Dr 4232: VND 102.700.000

c) Account 4232: VND 102.700.000

d) Dr 4232: VND 100,000,000

On 12/12/x Mr. Binh submitted the savings book opened on 12/09/x requesting the payment.
Contents of the book: the amount of 100 million VND, the term of the last 3 months, the
interest rate on the book is 0.9%/month. Bank accounts 4232:

a) Account 4232: VND 100,000,000

b) Dr 4232: VND 100,000,000

c) Account 4232: VND 102.700.000

d) Dr 4232: VND 102.700.000

On 12/12/x Mr. Hoa submitted his savings book opened on 12/06/x requesting payment.
Contents of the book: the amount of 100 million VND, the term of the last 3 months, the
interest rate on the book is 0.8%/month. Bank records interest payment to customers on
12/12/x:

a) 4,800,000 VND

b) 4,857,600 VND

c) 2,457,600 VND

d) 2,400,000 VND

On 12/12/x Mr. Hoa submitted the savings book opened on 12/06/x requesting payment.
Contents of the book: the amount of 100 million VND, the term of the last 3 months, the
interest rate on the book is 0.8%/month. Total interest payable by the Bank to customers from
12/6-12/12/x:

a) 4,906,600 VND

b) 4,800,000 VND

c) 2,400,000 VND

d) 4,857,600 VND

On October 16, Mr. Danh submitted a savings deposit book opened on August 14, an amount
of VND 30,000,000, within 3 months, the interest at the beginning of the period was
0.8%/month and requested to receive cash. Knowing that the bank announced the interest rate
for demand deposits of 0.3%/month, the time for calculating interest before maturity is full
month for full-term deposits, the number of days without full month is calculated according to
the actual number of days arising. The total amount of interest collected by the bank is:

a) VND 224,000

b) 216,000 VND

c) 531,000 VND

d) 534,000 VND

Ms. Hoa proposed to deduct from her deposit account to buy 1,000 promissory notes, with
par value of VND 1,000,000/coupon, issue price of VND 1,020,000/provision. Accounting
bank account 4310:

a) Account 4310: VND 1,020,000,000

b) Account 4310: VND 1,000,000,000

c) Dr. 4310: VND 1,020,000,000

d) Dr. 4310: VND 1,000,000,000

Ms. Hoai assigns debt as real estate when the loan is valued at VND 2 billion. This property is
used to assign debt to a loan of VND 1 billion that is likely to lose capital due to Mr. Xuan's
previous short-term loan. Interest on this loan is currently 100 million VND. NH re-evaluated
the current value of this property at 1.8 billion VND. Bank records account 3870 amount:

a) 2 billion VND

b) Not yet accounted for, wait until the property is sold to make accounting

c) 1 billion VND

d) 1.8 billion VND

On 9/12/x Ms. Hong submitted a 3-month savings book, opened on 09/09/x, requesting
payment. Book contents: amount of VND 50,000,000, interest rate 0.7%/month paid in
advance. Bank accounts 4232:

a) Dr 4232: VND 50,000,000

b) Dr 4232: VND 50,350,000

c) Dr 4232: VND 51,050,000

d) Dr 4232: VND 50,070,000

On October 16, Mr. Ngoc submitted the savings book opened on August 14, the amount of
VND 30,000,000, the first 3 months of interest period of 0.8% / month of request for cash.
Knowing that the Bank announces a cash advance deposit interest rate of 0.3%/ month, the
period of calculating interest before maturity is calculated in full month for the full-month
deposit, the number of days not enough months is calculated according to the actual number
of days in which it arises. The total amount of interest enjoyed by real customers is (The total
amount of real customer profit is)

a) VND 504,000

b) VND 189,000

c) VND 496,000

d) VND 186,000

On 06/12/x Mr. Hai submitted the savings book opened on 06/09/x requesting payment.
Contents of the book: amount of 100 million VND, 3-month period to receive interest at the
beginning of the period, interest rate on the book is 0.9%/month. Knowing that the bank
allocates interest at the end of each month, the bank accounts for account 3880:

a) Dr 3880: VND 900,000

b) Dr 3880: VND 30,000

c) Dr. 3880: VND 180,000

d) Do not record account 3880

On December 17, Mr. Hai submitted a savings book opened on September 17, requesting
finalization. Contents of the book: the amount of 100 million VND, the term of the last 3
months, the interest rate on the book is 0.9%/month. Knowing that the bank plans to spend at
the end of each month, the bank records the interest payment on account 8010:

a) Dr 8010: VND 2,700,000

b) Do not record account 8010

c) Account 8010: VND 180,000

d) Dr. 8010: VND 2,520,000

The bank sold the property because Ms. Thin had an account at the bank agreed to
assign a security asset worth VND 600,000,000 according to the previous valuation of the
bank to pay for a bad debt worth VND 400,000,000 and interest debt of VND 50,000.
000d. This property was revalued by both parties at VND 650,000,000. The proceeds
from the sale are VND 67,000,000. Accounting bank account 3870:

a) Dr 3870: VND 650,000,000

b) Account 3870: VND 67,000,000

c) Dr. 3870: VND 67,000,000

d) Account 3870: VND 650,000,000

The bank sells the property because Ms. Thin has an account at the bank that agrees to assign
a security debt of VND 600,000,000 according to the previous valuation of the bank to pay
for the bad debt of VND 400,000,000 and interest of 50,000 000d. This property was revalued
by the two parties at VND 650,000,000. The proceeds from the sale are VND 67,000,000.
Accounting bank account 3870:

a) Dr 3870: VND 67,000,000

b) Dr. 3870: VND 650,000,000

c) Account 3870: VND 67,000,000

d) Account 3870: VND 650,000,000

The bank that trades assets in debt of customers collects VND 800,000,000. This asset
was previously valued at VND 600,000,000. Total principal, interest and related
expenses are VND 500,000,000. The NH difference says:

a) Having business no. 4211. Kh: 100,000,000 VND

b) Having business office 7090: VND 300,000,000

c) Having business 4211.KH: VND 300,000,000

d) Having business office 7090: VND 100,000,000

The bank sold the foreclosure property of the customer and collected VND 800,000,000. This
property was previously valued at VND 600,000,000. The total debt of principal, interest and
related expenses is VND 500,000,000. The difference in NH records:

a) Account 4211. Customer: VND 100,000,000

b) Account 7090: VND 300,000,000

c) Account 4211. Customer: 300,000,000 VND

d) Account 7090: VND 100,000,000

The Bank sold the customer's debt-receiving assets and collected VND 800,000,000. This
property when assigning debt is valued at 600,000,000 VND. The total principal and interest
debt upon debt assignment is determined to be VND 500,000,000. The difference in NH
records:

a) Dr. 3870: VND 300,000,000

b) Account 7900: VND 200,000,000

c) Account 7090: VND 100,000,000

Ms. Mao, who has an account at the bank, agrees to assign a collateral debt of real estate
valued at VND 700,000,000 according to the previous valuation of the bank to pay for a
bad debt of VND 400,000,000 and interest of 50,000. 000d. This property is revalued at
VND 750,000,000. Accounting bank account 3870:

a) Account 3870: VND 700,000,000

b) Account 3870: VND 750,000,000

c) Dr. 3870: VND 700,000,000

d) Dr. 3870: VND 750,000,000

Minh An Company submitted to UNC to request the Bank to disburse under the credit line
supply contract No. 256/x, the amount of 300 million VND transferred to Tin Nghia
Company with an account at the same bank. Knowing that the credit balance of Minh An
Company is VND 1 billion and the current outstanding balance of the Company is VND 800
million, the balance of account 4211.Minh An is VND 100 million, the bank accounts for
Credit account 4211.Tin Nghia amount:

a) No accounting

b) 100 million VND

c) 300 million VND

d) 200 million VND

On December 15, Ms. Ty submitted a savings book opened on September 15, requesting
finalization. Book contents: amount 50,000,000, interest rate 0.8%/month, term of 3 months,
receive monthly interest. Knowing that the bank plans to spend at the end of each month, the
bank accounts for account 1011:

a) Dr 1011: VND 51,200,000

b) Account 1011: VND 51,200,000

c) Dr 1011: VND 50,400,000

d) Account 1011: VND 50,400,000

On October 16/x, Ms. Ty submitted a savings book opened on April 16/x, the amount of VND
100 million, the term of the last 3 months, the interest rate on the book is 1%/month, and
requested to withdraw cash. Know that the bank plans to pay interest on the 16th of every
month. On October 16/x Bank records interest:

a) Dr. 8010 / Credit to Account 1011: VND 1,030,000

b) Dr. 4913 / Credit to account 1011: VND 1,030,000

c) Dr. 8010 / Credit to account 4913: VND 1,000,000

d) Dr. 8010 / Credit to account 4913: VND 1,030,000

On October 16/x, Ms. Le submitted a savings book opened on April 16/x, the amount of VND
100,000,000, term of 3 months at the end of the period, interest rate on the book 1%/month,
and requested cash withdrawal. It is said that on July 25, 200x, the bank announced the
interest rate of 3-month term savings accounts at 0.9%/month at the end of the period. Bank
records interest payment on October 16/x: credit account 1011, credit

a) Dr 4913: VND 3,090,000

b) Dr 4913: VND 3,000,000

c) Dr 4913: VND 2,781,000

On October 16, Ms. Giang submitted a savings book opened on July 16, with the amount of
VND 100 million, term of 3 months, interest rate 1%/month at the end of the period, and
requested to withdraw interest in cash. Knowing that the bank plans to spend at the end of
each month, the bank records interest payments:

a) Dr 1011/ Credit account 4913: VND 3,000,000

b) Dr. 1011 / Credit to account 8010: VND 3,000,000

c) Dr. 4913 / Credit to Account 1011: VND 3,000,000

d) Dr. 8010 / Credit to Account 1011: VND 3,000,000

On December 3, Ms. Loan submitted a savings book opened on September 3, requesting

settlement. Book contents: amount of VND 50,000,000, interest rate 0.8%/month, term of 3
months, receive monthly interest. Knowing that the bank plans to spend at the end of each
month, the bank accounts for account 8010:

a) Dr. 8010: VND 80,000

b) Dr. 8010: VND 1,200,000

c) Dr 8010: VND 400,000

d) Do not record account 8010

On 07/7/x Mr. An submitted a savings book opened on 07/4/x requesting payment. Contents
of the book: amount of 100 million VND, 3-month term of monthly interest payment, interest
rate on the book is 0.7%/month. Bank accounts 4232:

a) Account 4232: VND 102,100,000

b) Dr 4232: VND 100,000,000

c) Account 4232: VND 100,000,000

d) Dr. 4232: VND 102,100,000

Hiep Phat Company borrows bank loans under contract No. 234/x. Contract contents: Loan
amount 300tr, term 3 months, disbursement date 07/10/x, maturity date 07/01/x+1, interest
rate 1%/month, principal and interest paid on 07th of every month (each repayment of
principal 100tr), interest calculated according to balance. However, on 07/12/x the company
did not come to repay the debt and the company's deposit account also run out of balance.
Knowing that NH plans to pay interest once a month at the end of the 7th of every month, the
Bank will account for interest on 07/12/x:

a) Business value 7020: VND 400,000

b) Having business office 7020: VND 66,667

c) No accounting
d) Having business office 7020: VND 2,000,000

On December 25, customer Nguyen Van Xuan submits a check requesting cash withdrawal.
Check issued by Xuan A company on 04/12/x, check amount is 300 million VND, with bank
guarantee stamp. Previously, the bank had collected a deposit of 100 million VND from Xuan
A company, now the balance of account 4211 of Xuan A company is 150 million VND, the
bank records:

a) Dr. 4211. Xuan A: 200 million VND

b) The bank does not account or return the check over the balance

c) Dr 4211. Xuan A: 150 million VND

On December 25, customer Nguyen Van Xuan submits a check requesting cash withdrawal.
Check issued by Xuan A company on 04/12/x, the check amount is 300 million VND without
any bank guarantee. Previously, the bank had collected a deposit of 100 million VND from
Xuan A company, now the balance of account 4211 of Xuan A company is 150 million VND,
the bank records:

a) Dr. 4211. Xuan A: 150 million VND

b) Dr 4211. Xuan A: 200 million VND

c) The bank does not account or return the check over the balance

Ms. Ha submits a savings book opened on July 16/x, the amount of VND 100 million, term of
3 months, interest rate 1%/month at the end of the period, requesting cash withdrawal.
KNOW that the bank records the revenue and expenditure on the last day of the month, at
16/10/x the bank records the debit to Account 4913 the amount:

a) 2,566,667 VND

b) 3,033,333 VND

c) 3,000,000 VND

d) 3,066,667 VND

On October 5, Ms. Linh deducts from her deposit account to buy 100 coupons with interest
payment in advance, term of 3 months, interest rate 0.65%/month, par value of promissory
note is VND 1,000,000/KP. , the deposit amount is 6,000 VND/KP. Knowing that the bank
records the accruals and expenditures on the last day of each month, tell us that the bank
accounts for account 8030:

a) Do not record account 8030

b) Dr. 8030: VND 650,000

c) Dr 8030: VND 520,000

d) Dr. 8030: VND 1,950,000

 On 20/02/J Thai Tuan Company repays loan from deposit, interest rate is 1%/month.
Knowing the date of 1st disbursement 20/8/J-1: 150,000,000 VND, 2nd disbursement 20/9/J-
1: 350,000,000 VND. NH has already collected all loan interest. The bank accounts for the
proceeds:

a) Dr 4211: VND 500,000,000

b) Dr 4211: VND 530,000,000

c) Dr 4211: VND 526,500,000

d) Dr 4211: VND 519,000,000

Bank disbursed to Company A under credit contract No. 98/x amount of VND 300,000,000 to
deposit account, term of 6 months, interest rate 1%/month, monthly interest collection,
principal debt collection upon maturity. If applicable, record interest receivable round each
month and account immediately upon disbursement. NH noted:

a) Account 7020: VND 3,000,000

b) Account 3941: VND 3,000,000

c) Dr. 3941: VND 18,000,000

d) Debit of account 7020: VND 3,000,000

Bank disbursed to Binh Minh Company an amount of VND 600,000,000 according to

contract No. 345/x, loan term of 6 months, principal and interest paid monthly, interest
calculated on balance with interest rate of 1%/month . The company mortgaged real estate
worth 1 billion VND. Off-balance sheet accounts:

a) Enter account 9940: VND 1 billion

b) Enter account 9960: 600 million VND

c) Enter account 9940: 600 million VND

d) Enter account 9960: VND 1 billion

On June 13/x Ms. Dung submitted her savings book and identity card to withdraw money.
Contents of the book: opening date 13/3/x, amount 50,000,000 VND, term of 3 months,
interest rate 0.8%/month at the end of the period, the Bank records interest payment:

a) Dr 4913: VND 400,000

b) Account 8010: VND 400,000

c) Dr. 8010: VND 1,200,000

d) Dr 4913: VND 1,200,000

On 04/12/x The bank collected loans from the deposit account of Dao Nguyen Company
under contract No. 123/x. Contract content: Loan amount 400 million, term of 4 months,
disbursement date 09/04/x, maturity date 04/01/x+1, interest rate 1%/month, principal and
interest paid on 04th monthly (each repayment of principal is 100 million), interest is
calculated on the balance. Amount collected by NH:

a) 102,000,000 VND

b) 103,000,000 VND

c) 101,000,000 VND

d) 104,000,000 VND

A consumer loan with a term of 1 year, the amount of 120,000,000 VND, the Bank and the
customer agree to pay the principal and interest in monthly installments from the customer's
deposit account at the interest rate of 1%/month. NH makes monthly revenue forecast. The
bank accounts for the second month's interest income:

a) Dr. 1011, Credit to account 7020: VND 1,105,381

b) Dr. 7020, Credit to account 3941: VND 1,100,000

c) Dr. 3941, Credit to account 7020: VND 1,100,000

d) Dr. 3941, Credit to account 7020: 1,105,381 VND

A consumer loan with a term of 1 year, the amount of 120,000,000 VND, the Bank and the
customer agree to pay the principal and interest in monthly installments from the customer's
deposit account at the interest rate of 1%/month. NH makes monthly revenue forecast. The
first month's principal debt collection account:

a) Dr 4211: 9,461,855 VND

b) Dr 4211: 9,556,473 VND

c) Dr 1011: VND 10,000,000

d) Account 1011: VND 10,000,000

On October 16/x, Ms. Suu submitted a savings book opened on April 16/x, the amount of
100 million VND, term of the first 3 months, the interest rate on the book 1%/month, and
requested to withdraw cash. Knowing the bank's revenue and expenditure at the end of the
16th of every month, the bank records the interest on October 16/x:

a) Dr. 8010, Credit to account 3880

b) Dr. 8010, Credit to account 1011

c) No accounting

d) Dr. 8010, Credit to account 4913

The Bank sells assets agreed by Ms. Chon with account at NH agreeing to assign collateral
debts worth VND 600,000,000 according to the previous bank's price to pay for bad debts
worth VND 400,000,000, interest debts of VND 50,000,000. This asset is revalued by both
parties 650,000,000 VND. The selling amount is 670,000,000 VND. NH accounted account
3870:

a) Having business value 3870: VND 650,000,000

b) Business debt 3870: VND 670,000,000

c) Business debt 3870: VND 650,000,000

d) Having business representative 3870: VND 670,000,000

Based on the decision of the credit committee, the bank uses the provision to offset the
remaining debt of Hai Phong company. The company's total bad debt at the bank is VND 200
million, interest debt is VND 20 million. Bank accounts:

a) Cr 219: 200 million VND

b) Account 219: 220 million VND

c) Account 219: 200 million VND

d) Cr 219: 220 million VND

On October 16/x, the Bank collected loans from the deposit account of ABC Company under
contract number 123/x. Contract content: Loan amount 300 million, term of 3 months,
disbursement date 16/8/x, maturity date 16/11/x, interest rate 1.5%/month, principal and
interest paid on the 16th monthly (each repayment of principal is 100 million), interest is
calculated on the balance. Amount collected by NH:

a) 104,500.00 VND

b) 103,000,000 VND

c) 4,500,000 VND

d) 3,000,000 VND

Customer A goes to the bank to buy promissory notes with the amount of VND 260
million. Mr. A requests to deduct his current deposit account for payment. You said,
when completing the above transaction, the bank's capital will:

a) No accounting

b) No change

c) Increase

d) Decreasing

On October 16/x, Ms. Mai submitted a savings book opened on July 16/x, amount of VND
50,000,000, term of 3 months, interest rate 1%/month at the end of the period, requesting cash
withdrawal. Knowing that the bank records the estimated revenue and expenditure at the end
of each month, the bank records the debit to Account 8010 the amount:
a) 500,000 VND

b) 3,000,000 VND

c) 1,000,000 VND

d) No accounting

A consumer loan with a term of 1 year, amount of VND 120,000,000, the Bank and the
customer agree to pay the principal and interest in monthly installments from the customer's
deposit account at the interest rate of 1%/month. NH makes monthly revenue forecast. The
bank accounts for the first month's principal debt collection:

a) Dr 1011: VND 10,000,000

b) Dr 4211: VND 9,461,855

c) Account 1011: VND 10,000,000

d) Dr 4211: 9,556,473 VND

On November 18, 201x at Vietnam Import-Export Commercial Joint Stock Bank (HCMC
branch). Receive a payment order from An Giang Branch of VND 50 million with the content
that An Giang Agricultural Products Company pays for goods to An Binh Company

a) Debt 4211 (NSAG)/ Credit 519: 50 million VND

b) Debt 4211 (AB) / Credit 4211 (NSAG): VND 50 million

c) Debt 519/ Credit 4211 (AB): 50 million VND

d) Debt 519/ Credit 4211 (NSAG): VND 50 million

Received Documents from abroad, that request for payment for LC No. 1725/x, amount of
USD 100,000.00. This LC had previously been deposited USD 50,000. Currently, the
company has no balance in account 4211 and only 20,000 USD in account 4221. Bank
handles this transaction:

a. Dr A/C 4282: 50.000$, Dr A/c 4221: 20.000$, Dr A/c 2422: 30.000$

b. Dr A/c 4282: 50.000$, Dr A/c 4221: 50.000$

c. Dr A/c 4282: 50.000$, Dr A/c 2422: 50.000$

d. Do not pay and wait for the instruction of the Import-Export Company in District 10

On 12/10/x, M bank bought 1000 T-bonds, face value 1,000,000 VND/bond, these bonds
were issued 3 years ago, and they will mature in 2 years later. The interest rate is 10%/year
and will be paid at the end of the period. The bank has paid through the account opened at the
State Bank at the price of VND 1,350,000/bond. On 12/12/x, NH sold these bonds for
1,400,000 VND/TP. Additional information: the bank's revenue, expenditure, income and
expense allocation at the end of each month. Total amounts that was allocated in additional
account by the bank up to 12/12/x:
a. 6.249.999 VND

b. 2.083.333 VND

c. 4.166.666 VND

d. Unallocated

District 1 Import-Export Company submits a request for collection, amount of EUR 70,000.
Collection fee is 0.1%. Bank records account 9123:

a. 70.000 EUR

b. 70.070 EUR

c. 69.930 EUR

d. 69.970 EUR

Saigon Import-Export Company would like to open a L/C with an amount of 300,000 EUR
and 40% deposit. The company uses EUR 100,000 from their account, the rest is lent by the
bank. Bank records account 9251:

a. 120.000 EUR

b. 300.000 EUR

c. 100.000 EUR

d. 180.000 EUR

The bank sells a number of trading securities, the buyer pays through a deposit account for
VND 450,000,000, the buying price of these securities was VND 340,000,000. Bank records
interest:

a. Dr A/c 7020: 110.000.000 VND

b. Dr A/c 7410: 110.000.000 VND

c. Dr A/c 7410: 110.000.000 VND

d. Dr A/c 7020: 110.000.000 VND

Phản hồi

The correct answer is: Dr A/c 7410: 110.000.000 VND

Customer Y sells to bank 2,000 USD in cash, exchange rate: USD/VND = 18,600 –
18,700. Bank records VND:

a. Dr A/c 4712/ Cr A/c 1011: 37.400.000 VND

b. Dr A/c 4712/ Cr A/c 1011: 37.200.000 VND

c. Dr A/c 4711/ Cr A/c 1011: 37.200.000 VND

d. Dr A/c 4711/ Cr A/c 1011: 37.400.000 VND

Song Yen Import-Export Company proposed to discount the Documents valued 100,000
USD, the bank agreed to discount 90%, the bank's fee 0.1%, the discount rate of 0.8%/month.
The company receives today:

a. 89.900 USD

b. 89.200 USD

c. 90.000 USD

d. 82.900 USD

When buying available for sale securities at a additional price, accountants record
additional price as:

a. Dr A/c 433

b. Dr A/c 15.Additional Value

c. Cr A/c 433

d. Cr A/c 15.Additional Value

When selling trading securities at a profit, the accountants record:

a. Cr A/c 703

b. Cr A/c 741

c. Cr A/c 703

d. Cr A/c 741

The correct answer is: Cr A/c 741

On 12/10/x, M bank bought 1000 T-bonds, face value 1,000,000 VND/bond, these bonds
were issued 3 years ago, and they will mature in 2 years later. The interest rate is 10%/year
and will be paid at the end of the period. The bank has paid through the account opened at the
State Bank at the price of VND 1,350,000/bond. On 12/12/x, NH sold these bonds for
1,400,000 VND/bond. Additional information: the bank's revenue, expenditure, income and
expense allocation at the end of each month. The bank recorded the difference (spread) when
buying these bonds on 12/10/x:

a. Dr A/c 15.CK: 50.000.000 VND

b. Cr A/c 15.PT: 50.000.000VND

c. Cr A/c15.CK: 50.000.000 VND

d. Dr A/c 15.PT: 50.000.000 VND

For lending accounting, when the principal is transferred to overdue debt, the Bank
shall monitor the interest debt into the account:
a) Account 9712

b) Account 9711

c) Account 941

d) Account 994

For loan accounting, when the principal is converted to overdue debt, the Bank will
track the interest debt into the account:

a) Account 9711

b) Account 994

c) Account 941

d) Account 9712

For loan accounting, when the Bank has used the provision to cover the overdue
principal, the Bank will track the interest debt into the account:

a) Account 9712

b) Account 941

c) Account 994

d) Account 9711

For loan accounting, after using provision for credit risks to offset bad debts that cannot
be recovered, the Bank will record this principal debt into the account:

a) Account 9711

b) Debt group 5

c) Account 941

d) Account 9712

In loan accounting, if using the actual collection - actual expenditure method, the Bank
will daily record interest on the outstanding principal:

a) Debit account 3941

b) Credit account 7020

c) Credit account 3941

d) No daily recording

When the customer comes to pay cash to pay interest on the interest debt that the
principal has been risked (dealt with), the accountant will check which account is
monitoring the customer's interest?
a) Account 9712

b) Account 7020

c) Account 3941

d) Account 9410

When the customer comes to pay cash to pay interest on the interest debt that the
principal is 15 days overdue, the accountant will check which account is monitoring the
customer's interest?

a) Account 3941

b) Account 9712

c) Account 7020

d) Account 9410

When the customer comes to pay cash to pay interest on the interest debt that the
principal is a qualified debt, the accountant will check which account is monitoring the
customer's interest?

a) Account 9712

b) Account 7020

c) Account 3941

d) Account 9410

In Vietnam, in case the amount in words and the amount in numbers on the check are
different, the amount to be paid will be:

a) Amount in numbers

b) Amount of less value

c) Request the customer to re-issue the check

d) Amount in words

The transaction that changes the value of the balance sheet is the transaction:

a) Customers deduct from the current deposit account to open a term savings book

b) Withdrawal of deposits at the State Bank of Vietnam to enter the cash fund

c) Issuance of shares for cash collection

d) An inventory of the cash fund is found to be lacking

If the principal amount of bad debt is collected with the credit risk reserve fund, it shall
be recorded in the account:
a) Increase the reserve fund

b) Extraordinary income increase

c) Reduce the deducted cost

d) Increase Depreciation of fixed assets

Collecting the principal of the bad debt already handled by the RRTD reserve fund, it
will be accounted into the account:

a) Abnormal income growth

b) Increase the reserve fund

c) Increase the depreciation of fixed assets

d) Reduce deducted costs

Accounts with the most different balances among the following accounts:

a) Loan interest income - 7020

b) Revenue pending allocation - 4880

c) Remable interest - 3941

d) Collection and expenditure - 5192

The method of accounting for interest income, in which the calculation and accounting
of profits will be made in the income account periodically in the future, regardless of
whether at the time of such calculation and accounting, interest has not yet been
collected or not is the method:

a) Profit forecast

b) Profit distribution

c) Expected earnings

d) Actual revenue – actual expenditure

The method of accounting for interest income, in which the calculation and recording of
profits will be made in the income account periodically in the future, regardless of
whether at the time of such calculation and accounting, interest has not yet been
collected or not is the method:

a) Profit forecast

b) Expected earnings

c) Profit distribution

d) Actual revenue – actual expenditure

 If the principal amount of bad debt has been settled with the credit risk reserve fund,
the following accounts shall be recorded to the account:

a) Unusual increase in income

b) Increase the reserve fund

c) Increase Depreciation of fixed assets

d) Reduce the deducted cost

The bank's income statement presents the following expenses:

a) Income-generating expenses in the period

b) Expenses that the Bank has paid out in cash and in kind during the period

c) Expenses that the bank has spent in kind during the period

d) Expenses that the bank has paid out in cash during the period

Morning Sun Company received a bank loan of 600 million VND to pay for the
purchase of raw materials for the company's partner, Rainfall Company, who has an
account at the same bank. Can you tell me, when the above-mentioned economic
transactions are recorded, how will the fluctuations of the balance sheet be?

a) Capital increases, assets increase

b) Capital increases, assets decrease

c) Capital and assets remain unchanged

d) Capital decreases, assets increase

Checks are likely to be refused payment in the following cases:

a) Checks are not continuously transferable

b) The amount on the check is greater than the balance on the account

c) Checks are drawn back to the date

d) Checks are not guaranteed

Customer B uses a 1000USD savings book opened at the bank as collateral for the loan
and is accepted by the bank. Accountants keep track of the above savings book on:

a) Off-balance sheet account

b) On-balance sheet account

c) Record both on-balance sheet and off-balance sheet

d) Not yet accounted for

Which account is the capital account:

a) Interest payable on the deposit

b) Loan interest income

c) Interest remable from credit activities

d) Expenses for payment of deposit interest

Which account is the capital account:

a) Interest and fees payable

b) Deposits at the State Bank of Vietnam

c) Prevention of risks for lending to customers

d) Interest and fees received

Indicate the most different of the accounts:

a) Short-term loans – Debts that need attention

b) Short-term loans – Provision for risks

c) Short-term loans – Qualified debt

d) Short-term loans – Subprime debt

Indicate the most different of the accounts:

a) Interest and fees payable

b) Loan interest income

c) Payment service income

d) Revenue awaiting allocation

Indicate the most different of the accounts:

a) Cost of provision for credit risk

b) Depreciation of fixed assets

c) Provision for credit risk

d) Provision for devaluation of securities

Indicate the most different of the accounts:

a) Provision for risks

b) Short-term loans

c) Investing in securities
d) Fixed assets

Indicate the most different of the following accounts:

a) Deposit interest payment

b) Basic construction cost

c) Expenses for purchasing fixed assets

d) Cost of waiting for allocation

Which of the following is the most different accounting job:

a) Accountant at the head office

b) Group accounting

c) Accounting at the branch

d) Accountant at the transaction office

Which account has the most different balance between the following accounts:

a) Income and expenditure account - 5192

b) Revenue account pending allocation - 4880

c) Interest receivable account - 3941

d) Interest income account - 7020

In payment of collection mandate:

a) The NH must return the UNT if the payer's account cannot afford to pay

b) The NH must pay the beneficiary if the UNT is valid

c) The beneficiary may make UNT only after the sale has been sold and there is an agreement
with the NH and the payer

d) Beneficiaries are entitled to make UNT after sales

Which event is not subject to banking accounting (Any event that is not subject to bank
accounting)

a) Issuing letters of credit to customers

b) Handling bad debts

c) Sign a credit contract with the customer

d) Commitment to sell foreign currency to customers

Investment operations of commercial banks include:

a) Credit operations

b) Securities issuance

c) Securities investment and trading operations

d) Promissory note issue

Specify the most different account among the accounts:

a) Interest and fees remable

b) Loan interest income

c) Payment service income

d) Revenue pending allocation

Specify the most different account among the accounts:

a) Short-term loans – Debts to pay attention to

b) Short-term loans – Below-standard debts

c) Short-term loans – Hedging

d) Short-term loans – Qualified debts

Specify the most different account among the accounts:

a) Expenses for credit risk prevention

b) Wear and tear of fixed assets

c) Credit risk prevention

d) Securities discount prevention

A customer issues many checks at different times. When many checks of that customer
are brought to the bank on the same day, but the balance in the customer's account is
not enough to pay all those checks. So what is the order of payment priority for those
checks?

a) Pay for a pre-signed check

b) Pay for the check brought to the bank sooner

c) Request the customer to pay more money into the account

d) The Bank will contact the payer on the check to verify

Level II accounts in the system of accounting accounts of credit institutions are general
accounts including:

a) 4 digits
b) 5 digits

c) 2 digits

d) 3 digits

Cheque signing date is the date:

a) The signer of the cheque

b) Before the date the signer sets up the check

c) The date on which the signer is issued on the cheque as a basis for calculating the time
limit for presentation

d) After the signer sets up the check

Check draw date is the date:

a) Before the date the drawer issues the check

b) The date the drawer writes on the check as the basis for calculating the presentation period

c) The drawer draws the check

d) After the date the drawer issues the check

The drawer of the check is:

a) Persons who must pay in the purchase and sale transaction

b) Account holder

c) Account holder or authorized person

d) Beneficiary in the purchase and sale transaction

Signer of a cheque is:

a) The payer in the sale transaction

b) Account owner

c) Account owner or authorized person

d) Beneficiaries in trading transactions

In the payment of Collection Authorization:

a) The Bank must pay the beneficiary if the UNT is valid

b) The beneficiary is entitled to make a UNT after the sale

c) Beneficiaries can only make UNT after selling goods and having an agreement with the
Bank and the payer
d) Bank must return UNT if payer's account is not able to pay

According to current regulations, the bank must make a specific provision for credit
risk for group 3 debt on a monthly basis at the following rate:

a) 5%

b) 20%

c) 50%

d) 100%

According to current regulations, the bank must make a specific provision for credit
risk for group 4 debt on a monthly basis at the rate:

a) 100%

b) 20%

c) 50%

d) 5%

20%

Which of the following is a bookkeeping voucher:

a) Money receipt

b) Telephone service bill

c) Payment slip

d) Payment slip

Which is incorrect:

a) Specific provision is usually larger than general provision

b) Bank is required to calculate and make specific provision at the end of each month or
quarter

c) Specific allowance is calculated for all loans at the bank

d) Specific fallback is used before general DP

The systematic calculation and allocation of the historical cost of fixed assets to the
bank's expenses is called (The calculation and system of total cost of fixed assets into the
expenses of the Bank is called)

a) Depreciation of fixed assets

b) Accumulated depreciation of fixed assets

c) Depreciation of fixed assets

d) Accumulated depreciation of fixed assets

The bank disbursing a loan by wire transfer to the deposit account of the beneficiary of
the same bank, the total value of the bank's balance sheet will be:

a) Increase

b) No change

c) Decreasing

In the loan accounting operation, when collecting a lost debt while being monitored, the
accountant shall record:

a) Credit the income account

b) Debit income account

c) Debit group 5 . debit account

d) Credit the group debit account 5

When the loan repayment is due but the customer is not able to pay, if the customer has
collateral for the loan, the bank will account in the following direction:

a) Immediate debt forgiveness

b) Only write to off-balance sheet account

c) Requesting customers to sell assets to pay off small debts

d) Agreement on debt assignment

Which of the following operations belongs to the securities investment business:

a) Promissory note issuance

b) Stock issuance operations

c) Buy hold-to-maturity bonds trái

d) Credit operations

Which account is a property account:

a) Excess funds, excess assets pending settlement

b) Provision for off-balance sheet commitments kết

c) Embezzlement, lack of property pending settlement

d) Customer deposits

When the customer pays cash to the deposit at the bank, then:

a) Liabilities increase, assets decrease

b) Assets increase, liabilities decrease

c) Assets and liabilities increase

The type of report in the entire financial statement that reflects the overall position of
the bank's assets and the source of that asset formation at a given time is:

a) Balance sheet of accounting accounts

b) Cash flow statement

c) Balance sheet

d) Report on business results

The Balance Sheet is divided into …………….. and reflects the balances in these
accounts at the end of the year.

a. assets, liabilities, and owners’ equity

b. revenues and expenses

c. assets and liabilities

d. assets, liabilities, revenues and expenses

What do most of preparers and users of financial information consider the most
important of the basic financial statements since it measures the success of an
organization?

a. Income statement

b. Notes

c. Balance Sheet

d. Cash Flow

What do most of preparers and users of financial information consider the most
important of the basic financial statements since it measures the success of an
organization?

a. Balance Sheet

b. Income statement

c. Cash Flow

d. Notes

What does the information on The Balance Sheet show?

a. An organization’s resources and obligations

b. An organization’s incomes and expenses

c. An organization’s assets and equity capital

d. An organization’s assets and incomes

The …………….. reports the profitability of an organization for a stated period of time.

a. Cash Flow

b. Notes

c. Balance Sheet

d. Income statement

Each ……………. must be analyzed before being recorded to determine the effect on the
assets, liabilities, and owners’ equity accounts.

a. Activity

b. Operation

c. Behavior

d. Transaction

The Income statement reports the profitability of an organization at a point in time.

a. True

b. False

Accounting is a service activity which measures quantitative information, usually

financial in nature, and reports to various users for decision-making regarding an
organization’s …………….. activity.

a. Financial

b. Economic

c. Management

d. Business

With the traditional accounting model a double-entry system of record keeping is used.
The fundamental equation used with this system is

a. Assets = Liabilities + Owners’ Equity

b. Assets = Liabilities + Securities

c. Assets = Liabilities

d. Assets = Liabilities + Stocks

Financial accounting information is used by users within and outside the organization
a. Managerial

b. Financial

c. Economic

Managerial accounting provides financial information for users ………….. the

organization.

a. Within and outside

b. Within

c. Outside

In account form, the rules of credits are as follows:

a. Decrease revenues, increase expenses

b. Decrease revenues, decrease expenses

c. Increase revenues, increase expenses

d. Increase revenues, decrease expenses

The nominal accounts represent the results of operations over a …………………

a. point in time

b. year

c. period of time

d. month

Asset, liability, and equity accounts are known as …………. accounts because they are
not closed at the end of an accounting period.

a. Real

b. Nominal

The …………… account represent the financial position of an organization at any point
in time.

a. accounting

b. real

c. Nominal

Revenue and expense accounts are referred to as ………….. accounts because at the end
of an accounting period, they are closed and their balances are reduced to zero.

a. Real
b. Nominal

The real account represent the ………………… position of an organization at any point
in time.

a. Business

b. Economic

c. Financial

d. Management

The increases and decreases in accounts are recorded as debits or…………..

a. Falls

b. Credits

c. Balance sheet

d. Off balance sheet