TAX

Đề 5
Question 1: Viet Hung Co in Vietnam signs a contract to buy a production facility
for an iron and steel factory from Jungo Company in Korea. The total contract
value is USD 150 million, including USD 110 million of machinery and equipment
(some of them are subject to 10% VAT) and USD 40 million for services of
installation guide, supervision, warranty, and maintenance.
What is the VAT liability of Viet Hung in Vietnam?
A. USD150 million is subject to VAT
B. USD110 million is subject to VAT
C. USD40 million is subject to VAT
D. Total contract value is not subject to FCT
ANSWER: Vì CP bảo hành ko chịu thuế
Đề 6
Question 2: Who is not dependent for the claiming of family deduction purposes?
A. Children under the age of 18 years
B. Children over 18 years of age who is handicapped and unable to
work.
C. Children studying master and have no income
D. Mother (of 70 year old) owns several real estate for lease but
clients owe the rental until next year, she has no other income.
ANSWER: Có các TH là A và B và C (ng ngoài LĐ nma k có lương). Còn Đại
học, cao đẳng thì được chứ master phải ở nước ngoài mới được

Đề 4
Question 1: As the result of tax inspection for year-end 2019, apart from tax claw-
back for under tax declaration of VND3,000 million, at Hawkeye Vietnam Limited
Company also subject to administrative penalty and interest for late tax payment.
Late tax payment was determined as 90 days. What is the total tax exposure (in
VND million) for Hawkeye Vietnam Limited Company for year-end 2019?
VND______ million
Answer: CT tính lãi thuế nộp chậm = 0,03% * số tiền nộp chậm * số ngày nộp
chậm

GENERAL KNOWLEDGE
ĐỀ 1
Question 1: A firm’s financial position at a specific point in time is reported in the:
A. Balance sheet
B. Income statement: show profit or loss, income and expenditures
C. Cash flow statement: là một loại báo cáo tài chính thể hiện dòng tiền ra và dòng
tiền vào của một tổ chức trong một khoảng thời gian nhất định, summarizes the
amount of cash and cash equivalents entering and leaving a company
D. Retained earnings statement: a key financial document that shows how much
earnings a company has accumulated and kept in the company since inception.
Question 2: Given an 11% rate of return, the amount that must be put into an
investment account at the end of each of the next 10 years in order to accumulate
$60,000 to pay for a child’s education is closest to:
A. $2,500
B. $3,588
C. $4,432
D. $4,632

ANSWER: => P= 3.588

ĐỀ 2
Question 1: The least appropriate approach to calculating a country’s gross
domestic product (GDP) is summing for a given time period:
A. The value of all purchases and sales that took place within the
country
B. The market value of all final goods and services within a country
C. The amount spent on final goods and services produced within the
country
D. The income generated in producing all final goods and services
produced within the country
Question 3: Instead of being employed at a printing company at a salary of
$25,000 per year, Sally starts her own printing firm. Rather than renting a building
that she owns to someone else for $10,000 per year, she uses it as the location for
her company. Her costs for workers, materials, advertising, and energy during her
first year are $125,000. If the total revenue from her printing company is $155,000,
her total economic profit is
A. - $5,000 = 155.000-125.000-25.000-10.000
B. $5,000
C. $20,000
D. $30,000
ĐỀ 3
Question 1: GDP = Consumption expenditure (C) + Investment (I) + Government
expenditure (G) + Net exports (export – Import)

ĐỀ 5
Question 1: What is Vietnam's GDP growth rate for 2021?
A. 2,58%
B. 3,17%
C. 2,18%
D. 2,94%
2021: 2,6%
2022: 8,02%
ĐỀ 6
Question 1: VUCA: Volatility (Biến động) – Uncertainty (Không chắc chắn)
– Complexity (Phức tạp) – Ambiguity (Mơ hồ).
ĐỀ 8
Question 1: ... divides buyers into different segments based on lifestyle or
personality characteristics.
A. Psychographic Segmentation
B. Demographic Segmentation
C. Behavioral Segmentation
D. Geographic Segmentation

AUDIT
Đề 1
Question 1: Which one of the following would not be considered a substantive
audit procedure?
A. Multiplying the number of employees on each pay scale by the
yearly pay rate to determine an estimate of payroll expense.
B. Using audit software to identify all accounts receivable over 90
days outstanding.
C. Taking a sample of purchase orders and checking that all orders
over $10 000 are authorised by a purchasing officer.
D. Obtaining a letter from the bank confirming an account balance.
ANSWER: Thủ tục nào sau đây không được coi là thủ tục kiểm toán cơ bản?
A Nhận thư từ nhà môi giới đầu tư xác nhận số dư tài khoản.
B Sử dụng phần mềm kiểm toán tổng quát để xác định tất cả các khoản phải thu
còn tồn đọng trên 90 ngày.
C Chọn mẫu đơn đặt hàng và kiểm tra xem tất cả các đơn đặt hàng có được người
quản lý bán hàng ủy quyền hay không.
D Nhân số lượng nhân viên trên mỗi thang lương với mức lương hàng năm để xác
định ước tính chi phí tiền lương.
Question 2: Which one of the following financial statements assertions does
attendance at a period end inventory count primarily provide assurance?
A. Existence: sự tồn tại
B. Accuracy, valuation and allocation
C. Rights and obligations
D. Classification
Question 8: As part of audit planning, the audit team needs to obtain and
understanding of the company’s system of internal control. Peter, the audit junior,
is unsure what a company’s internal control comprises. Which of the following is
NOT a component of an entity’s internal control?
A. The control environment
B. Control activities relevant to the audit
C. The selection and application of accounting policies
D. The information system relevant to financial reporting
ANSWER: KSNB gồm: control environment, information and communication,
control activities, risk assessment, monitoring.

Đề 2