SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Contents
I.
CV guideline ...............................................................................................................................2
1.
Các cấu phần cần có trong CV ......................................................................................................... 2
2.
Các tips viết CV ................................................................................................................................ 3
3.
Một số lưu ý khi viết CV .................................................................................................................. 6
a.
Cách viết phần thông tin cá nhân..................................................................................................... 6
b.
Cách viết mục tiêu nghề nghiệp ....................................................................................................... 6
c.
Cách viết phần học vấn .................................................................................................................... 6
d.
Các viết phần kinh nghiệm làm việc ................................................................................................. 7
e.
Các viết phần hoạt động ngoại khoá ................................................................................................ 8
f.
Cách viết phần kỹ năng .................................................................................................................... 8
g.
Lưu ý ................................................................................................................................................. 8
4.
CV tham khảo .................................................................................................................................. 8
II.
Vòng test .................................................................................................................................. 14
1.
Format đề thi ................................................................................................................................ 14
2.
Các phần kiến thức trọng tâm ....................................................................................................... 15
3.
Sample bài tập ôn tập phần kiến thức trọng tâm (Fixed Asset) .................................................. 19
Type 1: Revenue expenditure vs Capital expenditure (PPE – IAS 16) ..................................................... 19
Type 2: Depreciation, Depreciation method, Useful life, Residual Value (PPE – IAS 16) ....................... 21
Type 3: Revaluation model (PPE – IAS 16) .............................................................................................. 24
Type 4: Disposal (PPE – IAS 16 & Investment Property – IAS 40) ........................................................... 27
4. Mock test ............................................................................................................................................ 28
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
I.
CV guideline
1.
Các cấu phần cần có trong CV
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
CV nên được chia thành các phần được dán nhãn rõ ràng, cho phép nhà tuyển dụng tiềm năng đọc lướt qua và tìm hiểu về kinh nghiệm liên quan
của bạn. Bảng dưới đây giải thích các phần bắt buộc và tự chọn trong sơ yếu lý lịch.
a.
Các cấu phần bắt buộc
Section
1
Thông tin liên lạc
2
Học vấn
3
Kinh nghiệm làm việc
Details
Nên ở đầu CV
Bao gồm tên, số điện thoại, địa chỉ, email, linkin (nếu có).
Bắt đầu với trường đại học, bao gồm tên trường đang theo học, chuyên ngành, loại bằng và năm dự kiến tốt nghiệp
Thêm vào điểm trung bình (hoặc điểm các môn kế kiểm/ACCA, etc) nếu điều đó sẽ gây ấn tượng với nhà tuyển dụng
Bao gồm chức danh công việc của bạn, tên công ty, khoảng thời gian làm việc và địa điểm làm việc.
Sử dụng các động từ làm từ khóa để mô tả kinh nghiệm làm việc và thành tích với hai đến ba gạch đầu dòng dưới mỗi
công việc.
Sử dụng các động từ ở thì hiện tại cho công việc hiện tại và các động từ ở thì quá khứ cho các công việc trong quá khứ
4
Hoạt động ngoại khóa
5
Thành tích/giải thưởng
Liệt kê các câu lạc bộ, tổ chức đã tham gia khi học đại học.
Cố gắng liệt kê các hoạt động liên quan đến nghề nghiệp hoặc hỗ trợ các kỹ năng khi đi làm kế/kiểm/thuế/tài chính.
Phần danh dự và giải thưởng nêu bật rằng bạn đã được công nhận là xuất sắc trong một lĩnh vực liên quan đến công việc
của bạn.
Bao gồm tên của giải thưởng và năm nhận được.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
b.
Các cấu phần tự chọn
Section
Details
1
Mục tiêu là một câu được đưa vào phần đầu của sơ yếu lý lịch, ngay sau
thông tin liên hệ nhằm nêu rõ mục tiêu của bạn khi gửi sơ yếu lý lịch.
Mục tiêu
2
Ngôn ngữ
3
Chứng chỉ
2.
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Bao gồm danh sách các ngôn ngữ và trình độ hiểu biết (Sơ cấp, Trung
cấp, Cao cấp, Thông thạo).
Thông thường, phần này xuất hiện ở phần đầu CV trong phần "Học vấn"
và bao gồm tên chứng chỉ cụ thể về lĩnh vực mà bạn có thể có cùng với
năm bạn nhận được chúng.
Các tips viết CV
Tip 1: Sử dụng các từ khóa rút ra từ mô tả công việc
Step 1
Xác định các từ khóa trong mô tả công việc, bao gồm các
kỹ năng hoặc nhiệm vụ cụ thể mà công việc yêu cầu
Step 2
Cố gắng đưa những từ khóa đó vào CV của bạn
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Ví dụ phân tích JD (keyword được highlight)
Job requirement
Last year student or university graduates
specialized in accounting and auditing
Good knowledge in basis accounting and
auditing standards, tax laws and
regulations
Fluent in English, both oral and written;
Good interpersonal and communication
skills;
Strategies
Đưa vào phần học vấn các thông tin:
Bản thân học chuyên nghành kế kiểm. Nếu không, đưa vào điểm môn
kế kiểm trên trường
hoặc Liệt kê môn đã học thuộc chứng chỉ liên quan (ACCA, CFA, CMA)
– nếu có
Đưa vào:
Chứng chỉ tiếng Anh (nếu có)
Kinh nghiệm làm việc/hoạt động ngoại khóa tại môi trường nước
ngoài hoặc có sử dụng tiếng Anh.
Các hoạt động ngoại khóa sử dụng tiếng Anh, etc
Đưa vào:
Các hoạt động ngoại khóa
Các cuộc thi
Kinh nghiệm làm việc yêu cầu sử dụng kỹ năng giao tiếp
Tip 2: Định lượng khi có thể
•
•
•
Lời khuyên phổ biến là đưa các thước đo định lượng vào sơ yếu lý lịch
Tuy nhiên, cũng như tất cả các thông tin khác có trong sơ yếu lý lịch của bạn, bạn phải đưa ra lựa chọn dựa trên việc liệu định
lượng có giúp bạn nổi bật như một ứng viên tốt hơn cho công việc so với khả năng của bạn hay không.
Nếu bạn có trách nhiệm lãnh đạo hoặc quản lý, bạn đã giám sát bao nhiêu nhân viên hoặc tình nguyện viên? Nếu bạn xử lý các
khoản đầu tư, bạn đã quản lý bao nhiêu tài sản?
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Tip 3: Cẩn thận về mặt format
Đảm bảo định dạng làm cho sơ yếu lý lịch dễ đọc hơn là cố gắng làm cho nó nổi bật
1
Chọn phông chữ dễ đọc như Calbri hay Arial. Cỡ chữ ít nhất phải là 11 và không lớn hơn 12
2
Lề tiêu chuẩn là 1 inch. Đảm bảo có đủ khoảng trắng và không lấp đầy trang đến mức tài liệu trở nên khó.
3
Sử dụng không gian một cách khôn ngoan. Nếu bạn có nhiều kinh nghiệm liên quan đến công việc mà bạn đang
ứng tuyển, hãy sử dụng nhiều không gian cho nó.
4
Giới hạn hai hoặc ba gạch đầu dòng đơn dưới mỗi công việc cũng giúp khán giả của bạn dễ dàng lướt qua các
gạch đầu dòng để xem những gì bạn đã làm trong quá khứ
5
Nếu chưa có nhiều kinh nghiệm làm việc, thay vì tăng kích thước phông chữ hoặc thêm nhiều khoảng trắng,
xem xét bổ sung về kinh nghiệm ngoài công việc hoặc kỹ năng liên quan đến công việc
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
3.
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Một số lưu ý khi viết CV
a. Cách viết phần thông tin cá nhân
Bao gồm các thông tin họ tên, ngày tháng năm sinh, số điện thoại, địa chỉ liên lạc. Các thông tin này sẽ
giúp nhà tuyển dụng dễ dàng liên hệ với ứng viên khi đạt yêu cầu.
Nên:
- Địa chỉ email nghiêm túc, dùng thường xuyên.
- Chèn ảnh phù hợp với vị trí ứng tuyển, nhìn thấy khuôn mặt trực diện.
- Sử dụng ảnh với trang phục nghiêm túc, phù hơp với môi trường làm việc
Không nên:
- Dùng email thiếu nghiêm túc. Ví dụ: becon_dethuong12@gmail.com
- Ảnh chỉ nhìn thấy khuôn mặt hoặc quay lưng về phía trước.
- Sử dụng hình ảnh thiếu chuyên nghiệp, trang phục quá màu mè.
b. Cách viết mục tiêu nghề nghiệp
Mục tiêu nghề nghiệp là phần giới thiệu cửa ứng viên về những định hướng, mong muốn trên con
đường phát triển sự nghiệp của bản thân ứng viên. Nhà tuyển dụng thường đánh giá cao những ứng
viên biết lên kế hoạch và có mục tiêu rõ ràng cho sự nghiệp.
CAREER OBJECTIVE
- 2015 – 2016: Become an audit intern at KPMG
- Từ 2017
: Become an official assistant KPMG
Mục tiêu nghề nghiệp trong CV
Nên:
- Đề cập đến vị trí mong muốn ứng tuyển hoặc công ty ứng tuyển.
- Có thể chia ra thành mục tiêu ngắn hạn và mục tiêu dài hạn. Ví dụ ngắn hạn như thành thạo công
việc nào đó, dài hạn như cơ hội thăng tiến đến một vị trí nào đó.
Không nên:
- Viết mục tiêu chung chung như làm việc trong môi trường năng động, có thể học hỏi được nhiều…
- Sao chép mục tiêu nghề nghiệp của người khác thành mục tiêu của bản thân.
c. Cách viết phần học vấn
Tóm tắt ngắn gọn về quá trình học tập của bạn bao gồm thời điểm nhập học, tốt nghiệp, tên trường,
chuyên ngành và thông tin mô tả thêm như điểm trung bình (GPA).
Nên:
- Đề án, nghiên cứu khoa học nếu có…(có liên quan đến vị trí ứng tuyển).
- Một số khoá học nâng cao kỹ năng, đào tạo nghiệp vụ (nếu có).
Không nên:
- Đưa quá trình học tập từ cấp 1, cấp 2.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
d. Các viết phần kinh nghiệm làm việc
Trình bày trong CV về quá trình làm việc của bạn đã trải qua như thế nào . Bạn đã từng làm việc công
ty nào, đảm nhận vị trí nào, trách nhiệm chuyên môn là gì ? Mô tả ngắn ngọn về công việc chính, súc
tích nhưng đầy đủ. Đồng thời, đưa ra thành tựu và kỹ năng hoặc kinh nghiệm đạt được trong quá trình
làm việc. Đây là phần quan trọng nhất trong một CV xin việc, bởi qua phần này thể hiện rõ được bạn
có khả năng như thế nào và phù hợp với vị trí ứng tuyển hay không?
WORK EXPERIENCE
SAPP Academy
- Position: Teaching Assistant
- Description: Support teacher in the operating process. Consolidate
academic documents. Help the students when they have questions
in the classes.
- Results: Suscessfully support for 20 classes. 80% feedback received
was at the good rate.
- Learning points: Communication skill, team-work skill, time
management.
Kinh nghiệm làm việc trong CV
9/2016 – 07/2017
Nên:
- Liệt kê theo thứ tự thời gian, công việc làm gần đây nhất nêu trước các công việc trước đó.
- Đưa ra minh chứng cụ thể, hoặc số liệu xác thực ( ví dụ doanh thu tăng bao nhiêu %, kiếm về bao
nhiêu khách hàng …).
- Chọn lọc các công việc ghi trong CV, nên có liên quan đến vị trí đang ứng tuyển.
Không nên:
- Nêu các công việc làm ngắn hạn (nhỏ hơn 6 tháng) ngoại trừ khoá thực tập.
- Đưa quá chi tiết những công việc nhỏ nhặt như (in tờ rơi, pha trà, ....).
- Mô tả dài dòng, không phân chia ý.
Một số action verbs để viết description: tại đây.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
e. Các viết phần hoạt động ngoại khoá
- Nếu bạn mới ra trường hoặc chưa có nhiều kinh nghiệm để viết vào CV, thì mục hoạt động ngoại
khoá quan trọng, bởi nó thể hiện sự năng động và tiềm năng của bạn như thế nào. Nhà tuyển dụng
thường đánh giá cao những ứng viên năng nổ, nhiệt tình.
ACTIVITIES
Volunteer at PHU BINH Leprosarium in Thai Nguyen every two months
- Position: Visiting patients at the leprosarium, bringing clothes and
foods for them to support their material life.
- Main role: Coordinating with the team to organize festivals or events
for them in special days like Mid-autumn festival, Tet holiday.
- Skills gained: Negotiation, communication skill
Hoạt động ngoại khoá trong CV
Nên:
- Liệt kê các hoạt động cộng đồng, thiện nguyện.
- Nêu vai trò, trách nhiệm của bản thân trong các hoạt động đó.
Không nên:
- Liệt kê các hoạt động giải trí cá nhân, theo sở thích.
9/2016 – 07/2017
f. Cách viết phần kỹ năng
Nhà tuyển dụng thường chú trọng xem xét và đánh giá các kỹ năng của ứng viên có phù hợp với vị trí
mình ứng tuyển không hoặc thông qua các kỹ năng để đánh giá trình độ và khả năng có đáp ứng được
yêu cầu công việc hay không?
Nên:
- Nhờ những người có uy tín, học vị hoặc cấp trên xác nhận thông tin giúp bạn.
- Nêu đầy đủ thông tin người tham chiếu bao gồm: họ tên, email, số điện thoại.
Không nên:
- Nêu thông tin không chính xác người tham chiếu.
g. Lưu ý
Bạn cũng nên tránh những sai sót không thể chấp nhận được như viết sai chính tả, trình bày sơ sài về
mặt nội dung.
4.
CV tham khảo
Template CV: tại đây.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
ảnh
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Vu Thu A
Audit/Tax Intern
EDUCATION
Address
Phone
Email
LinkedIn
Dong Da, Hanoi, Vietnam
linkedin.com
FOREIGN TRADE UNIVERSITY
(2019 – Now)
•
Major in Aucounting & Auditing with ACCA orientation
ACCA PROGRAM
•
•
Passed papers:
Studied papers:
SKILLS & COMPENTENCIES
•
•
•
Active learning
Multi-tasking and manage time skills
Collaboration
•
•
•
Adaptability
Careful, meticulous, and precise.
High responsibility
WORK EXPERIENCES
SAPP EDUCATION JOINT STOCK COMPANY
(Mar 2022 – Aug 2022)
Research & Development staff
• Research and develope ideas and contents for learning materials relating to ACCA program, CFA program such
as textbooks, exercise kit which for supporting trainees.
• Support lecturers and other departments to solve problems of students related to ACCA courses
• Summarize the learning situation of 50+ trainees and report to the senior manager.
VIETNAM JOINT STOCK COMMERCIAL BANK FOR INDUSTRY AND TRADE
(Apr 2022 - Aug 2022)
Customer Service
• Support to check records, documents, update customer records on CPM, check cards.
• Learn the professions related to accounting, bookkeeping and company services.
EXTRACURRICULAR ACTIVITIES
EXTERNAL AFAIRS CULTURE CLUB (FOREIGN TRADE UNIVERSITY)
(Oct 2019 – May
2020)
Organization Member
• Cooperate with team members to organize and support events, conferences,...
• Event organizer in Hermès Exhibition, Tour for Exchange Students, EACC 6th Anniversary
• Support partners communicate by email
ACHIEVEMENTS
•
•
2020: Ru
2019: Top
REFERENCES
Mr. – Director of ……
thang@lmn.edu.vn
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
CV của một số ứng viên đỗ Big4 các mùa:
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
II.
Vòng test
1.
Format đề thi
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
a.
Một số thông tin chung
- EY: EY tổ chức test gộp 2 line audit-tax (hình thức offline) với 1 đề chung bao gồm 40 câu hỏi
- KPMG: KPMG tổ chức gộp 2 line audit-tax (hình thức online) với 1 đề chung gồm 3 sessions:
• Session 1: Tiếng Anh
• Session 2: 35 câu làm trong 35 phút với những câu hỏi thuộc chủ đề Kế toán, Kiểm toán, Tài
chính, IQ/Kiến thức xã hội
• Session 3 (dành cho Line tax): 25 câu trong đó có 21 câu Tax và 4 câu Kế toán cơ bản
Đề thi gộp 2 Line nên thí sinh có thể nhận được offer của cả 2 line.
- Deloitte: Deloitte thi riêng cho từng Line (hình thức online). Trong đó đề Audit gồm 30 câu và
Tax gồm 15-20 câu + 1 câu writing.
- PwC: PwC tổ chức test gộp cho 2 line Audit – Tax (hình thức online). Trong đó đề thi gồm 2 phần:
Ability Test và Job Personality Test.
b.
Cấu trúc đề thi chi tiết trong những năm gần đây (2021/2022)
KPMG
EY
Deloitte
Kế toán
13 câu
10 câu
8 câu
Kiểm toán
7 câu
10 câu
8 câu
Tài chính
3 câu
Không có
4 câu
Thuế
21 câu đối với cả 2
line
5 câu đối với cả 2
line
Audit: không có
Tax: 15-20 câu
IQ/Kiến thức xã
hội/Excel
12 câu
5 câu
10 câu
General writing
Không có
1 câu
1 câu (đối với line
tax)
IT
Không có
5 câu
Không có
Business law
Không có
5 câu
Không có
Tiếng Anh
3 phần, mỗi phần
5-8 đoạn văn nhỏ
Không có
Không có
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
2. Các phần kiến thức trọng tâm
a. Kế toán tài chính
Xem lại các phần kiến thức lý thuyết & các dạng bài tập điển hình của các chuẩn mực kế toán dưới đây. Ngoài ra, nên tìm hiểu điểm
giống/khác nhau giữa chuẩn mực kế toán Việt Nam (VAS) và chuẩn mực kế toán quốc tế (IAS/IFRS)
1
Các lý thuyết cơ bản (ví dụ: ý nghĩa) của các loại báo cáo (BS, PL, CF)
và các thành phần có trong mỗi loại báo cáo
6
2
VAS 03/ IAS 16 Tài sản cố định hữu hình
7
Prepayment/ Accruals
3
VAS 04/ IAS 38 Tài sản cố định vô hình
8
IFRS 15 Doanh thu từ hợp đồng với khách hàng (Revenue from
contracts with customers
4
IAS 36 Suy giảm giá trị của tài sản (impairment of asset)
9
IAS 37: Các khoản dự phòng, nợ tiềm tàng và tài sản tiềm tàng
5
IAS 23 Chi phí đi vay (borrowing cost)
10
IFRS 16: Thuê tài sản (lease)
IAS 02/ VAS 02 Hàng tồn kho (Inventory)
Note: Các phần kiến thức đước đánh dấu số thứ tự màu đỏ là các phần kiến thức trọng tâm, cần được ôn tập kỹ
Reference:
SAPP Knowledge base IAS 16 Property, Plan & Equipment
SAPP Knowledge base IAS 38 Intangible asset
SAPP Knowledge base IAS 23 Borrowing cost
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
SAPP Knowledge base IAS 36 Impairment of asset
SAPP Knowledge base IAS 02 Inventory
SAPP Knowledge base Prepayment/Accruals.
SAPP Knowledge base IFRS 15 Revenue from contract with customers
SAPP Knowledge base IAS 37 Provision, Contingent liability & Contingent asset
SAPP Knowlegde base IFRS 16 Lease.
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
b. Kiểm toán
1
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Xem lại các phần kiến thức lý thuyết & các dạng bài tập điển hình của các phần kiến thức dưới đây
Đạo đức nghề nghiệp: Nhận diện các mối đe dọa và đưa ra biện pháp phòng tránh
Các cơ sở dẫn liệu
2
Bằng chứng kiểm toán
Đánh giá mức độ tin cậy của bằng chứng kiểm toán
Cách thức chọn mẫu
Thủ tục phân tích số liệu & IT audit
Sự kiện xảy ra sau ngày kết thúc niên độ
3
Báo cáo kiểm toán
Đánh giá tình trạng hoạt động liên tục của doanh nghiệp
Ý kiến kiểm toán
References:
SAPP Knowledge base – Tổng hợp các dạng bài điển hình – Đạo đức nghề nghiệp.
SAPP Knowledge base – Tài liệu ôn thi – Bằng chứng kiểm toán.
SAPP Knowledge base – Tài liệu ôn thi – Báo cáo kiểm toán.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
3.Thuế
Thuế
c.
1
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Xem lại các phần kiến thức và dạng bài liên quan tới
CIT
2
VAT
3
FCT
4
PIT
5
Thuế tiêu thụ đặc biệt
Một số dạng bài được report trong các kỳ internship:
- Xác định tax rate
- Xác định đối tượng chịu thuế
- Xác định kỳ tính thuế
- Xác định chi phí được trừ/không được trừ
- Xác định creditable input/output VAT
- Xác định taxable income/PIT liability
- Xác định CIT/VAT portion đối với thuế nhà thầu.
- Xác định thời gian quyết toán thuế/tính phạt chậm nộp
Reference:
SAPP Knowledge base – Tài liệu ôn thi – CIT (P1)
SAPP Knowledge base – Tài liệu ôn thi – CIT (P2)
SAPP Knowledge base – Tài liệu ôn thi – PIT (P1)
SAPP Knowledge base – Tài liệu ôn thi – PIT (P2)
SAPP Knowledge base – Tài liệu ôn thi – VAT (P1)
SAPP Knowledge base – Tài liệu ôn thi – VAT (P2)
SAPP Knowledge base – Tài liệu ôn thi – FCT
Note: Ngoài 3 phần quan trọng nhất của đề thi Kế-kiểm-thuế, có thể ôn thêm cấu phần câu hỏi tài chính. Trong đó, chú ý tới cách tính toán và ý
nghĩa của các chỉ số tài chính.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
3, Sample bài tập ôn tập phần kiến thức trọng tâm (Fixed Asset)
Type 1: Revenue expenditure vs Capital expenditure (PPE – IAS 16)
Importance: High
Question 1: IAS 16 Property, Plant and Equipment requires an asset to be measured at cost on its
original recognition in the financial statements. EW used its own staff, assisted by contractors when
required, to construct a new warehouse for its own use.
Identify whether the costs listed below should be capitalized or expensed:
Capitalize
Clearance of the site prior to commencement of construction
Professional surveyor fees for managing the construction work
EW’s own staff wages for time spent working on construction
A proportion of EW’s administration costs, based on staff time spent
Expense
Guidance:
Students should focus on the objectives of the incurred expenses to identify what that expenses are used for:
Objectives
Effects on the
related asset
Revenue expenditure
Maintaining daily business operations
Keep the asset in working order
Capital expenditure
Improving revenue generation capacity
• ↑ Useful life
• ↑ Capacity
• ↑ Output quality
• ↓ Operating expenses
Answer:
Clearance of the site prior to commencement of construction
Professional surveyor fees for managing the construction work
EW’s own staff wages for time spent working on construction
A proportion of EW’s administration costs, based on staff time spent
•
•
Capitalize
X
X
X
Expense
X
The allocation of EW’s administration costs would not be accounted as a capital expenditure.
Because these costs are only incurred after the construction work, thus they do not improve the
warehouse’ s capacity.
The rest are costs which incurred when the warehouse is being built.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Question 2: On 1 January 20X7, Z Co purchased an item of plant. The invoice showed:
Cost of plant
Delivery to factory
One year warranty covering breakdown
$
48,000
400
800
–––––––
49,200
–––––––
Modifications to the factory building costing $2,200 were necessary to enable the plant to
be installed.
What amount should be capitalized for the plant in Z Co’s accounting records?
$
Guidance:
Step 1: Students should focus on the objectives of the incurred expenses to identify what that expenses are used
for:
Objectives
Effects on the
related asset
Revenue expenditure
Maintaining daily business operations
Keep the asset in working order
Capital expenditure
Improving revenue generation capacity
• ↑ Useful life
• ↑ Capacity
• ↑ Output quality
• ↓ Operating expenses
Step 2: Exclude the revenue expenditures when summing all capital expenditures.
Answer: $50,600
Step 1: Notice that the warranty cost cannot be capitalized. This is a post-purchased expense which is used
for fixing problems occurred in daily operations or maintaining the plant.
The rest are costs which incurred when the plant is being installed, which qualified to be capitalized for the
plant in Z Co’s accounting records.
Step 2: Calculate total value of the plant
Cost of plant
Delivery to factory
Modifications
$
48,000
400
2,200
–––––––
50,600
–––––––
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Type 2: Depreciation, Depreciation method, Useful life, Residual Value (PPE – IAS 16)
Importance: High
Question 3: Drexler acquired an item of plant on 1 October 20X2 at a cost of $500,000. It has a useful
life of five years (straight-line depreciation) and an estimated residual value of 10% of its historical cost
or current cost as appropriate. As at 30 September 20X4, the manufacturer of the plant still makes the
same item of plant and its current price is $600,000.
What is the correct carrying amount to be shown in the statement of financial position of Drexler as
at 30 September 20X4 under historical cost and current cost?
Historical cost
Current cost
$
$
A.
320,000
600,000
B.
320,000
384,000
C.
300,000
600,000
D.
300,000
384,000
Guidance:
Remember these formulas:
•
•
Carrying amount = Cost – Depreciation
Annual Depreciation (straight-line method) = (Cost – Residual value)/Useful life
Answer: B
Cost/Valuation
Depreciation [(500,000 × 90%) /5] × 2
Depreciation [(600,000 × 90%) /5] × 2
Carrying amount
Historical cost
$'000
500
(180)
–––––––
320
–––––––
Current cost
$'000
600
(216)
–––––––
384
–––––––
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Question 4: An aircraft has the following components:
Cost $’000
Useful life
Fuselage
20,000
20 years
Undercarriage
5,000
500 landings
Engines
8,000
1,600 flying hours
Calculate depreciation at the end of the first year, in which 150 flights totalling 400 hours were made.
$
Guidance:
These are properties that are formed from separate ingredients. Each component is depreciated over its own
useful life.
Answer: $4,500,000
Fuselage = (20,000 * 1/20)
Undercarriage = (5,000 * 150/500)
Engines (8,000 * 400/1600)
Depreciation charge
$’000
1,000
1,500
2,000
–––––––
4,500
Question 5: On 1 July 20X4, Experimenter opened a chemical reprocessing plant. The plant was due to
be active for five years until 30 June 20X9, when it would be decommissioned. At 1 July 20X4, the costs
of decommissioning the plant were estimated to be $4 million in 5 years’ time. Experimenter considers
that a discount rate of 12% is appropriate for the calculation of a present value, and the discount factor
at 12% for five years is 0.567.
What is the total charge to the statement of profit or loss in respect of the decommissioning for the
year ended 30 June 20X5?
A. $453,600
B. $725,760
C. $800,000
D. $2,268,000
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Guidance:
Remember:
•
•
IAS 16 – Property, Plant and Equipment: assets are initially measured at cost. Which means, all directly
attributable costs of bringing the asset to ready-to-use condition will be added into the asset initial value,
along with purchase price and all relevant duties and obligations.
In this case, students should identify whether the decommissioning costs related to the acquisition of
the plant.
When measuring money at a future time, students should discount all future sums of money or stream
of cashflows to their current value, given a specific rate of return/discount rate. The present value is
calculated by multiplying the expected future cost by a discount factor.
Answer: B
The cost of the decommissioning is assumed to be an obligation for the entity. An amount should be included
in the cost of the asset when it is first recognized (1 July 20X4). The amount to include in the cost of the asset
for decommissioning costs is the present value of the expected future decommissioning costs.
The present value is calculated by multiplying the expected future cost by a discount factor, which in this case is
the discount factor for Year 5 (20X9) at 12%: $4 million × 0.567 = $2.268 million.
All relevant costs related to the decommissioning which will be charged in the year ended 30 June 20X5 are:
Depreciation expense
Finance cost
Incurred every year (Straight‐line basis over 5 years), in respect of
initial cost of the plant.
Incurred every year due to cost of capital (12%)
Therefore, total charge to the statement of profit or loss in respect of the decommissioning for the year ended
30 June 20X5:
Depreciation expense
= Cost of asset * 1/5
= $2,268,000 * 1/5
= $453,600
+
Finance cost
= Cost of asset * 12%
= $2,268,000 * 12%
= $272,160
=
$725,760
Notes to students:
• If you selected A, you have included the depreciation without the finance cost.
• If you selected C, you have just spread the present value of the dismantling over 5 years.
• If you selected D, you have expensed the whole asset value.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Type 3: Revaluation model (PPE – IAS 16)
Importance: High
Question 6: State whether each of the following statements is true or false.
Statement 1: If the revaluation model is used for property, plant and equipment, all items of
property, plant and equipment must be subject to revaluation.
Statement 2: When an item of property, plant and equipment is revalued, it is compulsory to
make
the
annual
transfer
of
excess
depreciation
within
equity.
Statement 1
Statement 2
True
False
Guidance:
Remember:
•
•
Revaluation model according to IAS 16:
o Revaluations should be made with sufficient regularity to ensure that the carrying amount of the
assets remains close to fair value.
o If one item in a class of assets is revalued, all the assets in that class must be revalued.
The depreciation charge:
The depreciation charge on the revalued asset will be different to the depreciation that would have been
charged based on the historical cost of the asset. As a result of this, IAS 16 permits a transfer to be made
of an amount equal to the excess depreciation from the revaluation reserve to retained earnings.
Tips:
•
•
When seeing the word “all”, be extremely careful with the statement, as it may be TRICKY!
BE CAREFUL, in the exam a reserves transfer is only required if the examiner indicates that it is company
policy to make a transfer to realized profits in respect of excess depreciation on revalued assets. If this is
not the case, then a reserves transfer is not necessary.
Answer:
Statement 1
Statement 2
True
False
Statement 1: IAS 16 requires that, if the revaluation model is adopted, all items of the same class must be
accounted for on the same basis. However, it is possible for, e.g. land and buildings to be accounted for using the
revaluation model, whilst other classes of property, plant and equipment (e.g. plant and equipment) to be
accounted for using the cost model.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Statement 2: The annual transfer of “excess depreciation” is an accounting policy choice made by an entity when
it revalues any class of property, plant and equipment. It is optional, not compulsory.
Note that however, that if this treatment is adopted, it must be applied every year, rather than applied some
years and not in other years.
Question 7: The following information of Premium Co is available for the year ended 31 October 20X2:
Property
Cost as at 1 November 20X1
Accumulated depreciation as at 1 November
20X1
$
102,000
(20,400)
–––––––
81,600
On 1 November 20X1, P Co revalued the property to $120,000. Premium Co’s accounting policy is to
charge depreciation on a straight‐line basis over 50 years. On revaluation there was no change to the
overall useful life. It has also chosen to make the annual transfer of excess depreciation on revaluation
in equity.
What should be the balance on the revaluation surplus and the depreciation charge as shown in
Premium Co’s financial statements for the year ended 31 October 20X2?
Depreciation charge
Revaluation surplus
$
$
A.
3,000
37,440
B.
3,000
38,400
C.
2,400
39,360
D.
2,400
18,000
Guidance:
Remember:
•
•
Revaluation model according to IAS 16:
o Revaluations should be made with sufficient regularity to ensure that the carrying amount of the
assets remains close to fair value.
o If one item in a class of assets is revalued, all the assets in that class must be revalued.
The depreciation charge:
The depreciation charge on the revalued asset will be different to the depreciation that would have been
charged based on the historical cost of the asset. As a result of this, IAS 16 permits a transfer to be made
of an amount equal to the excess depreciation from the revaluation reserve to retained earnings.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Tips:
BE CAREFUL, in the exam a reserves transfer is only required if the examiner indicates that it is company policy
to make a transfer to realized profits in respect of excess depreciation on revalued assets. If this is not the case,
then a reserves transfer is not necessary.
Answer: A
Calculate the two figures, based on below table:
Depreciation:
Depreciation
Cost (1)
1 Nov 20X1
$102,000
31 Oct 20X2
Excess
Depreciation
$120,000
Annual
Depreciation
(3) = (1) : (2)
50 years
$2,040
Revaluation
40 years
$3,000
Useful life (2)
Accumulated
Depreciation
(4)
$20,400
Depreciated
years
(5) = (4) : (3)
10
$3,000
1
$960
Revaluation surplus:
(*) When revaluing an asset, the revaluation surplus can be identified as the difference between
the revalued amount and the carrying amount of the asset = $38,400 ($120,000 – $81,600).
(**) The excess depreciation will be transferred from revaluation surplus to retained earnings due to P Co’s
policy. The amount is $960 ($3,000 – $2,040).
31 Oct 20X2
Balance (c/f)
REVALUATION SURPLUS
1 Nov 20X1 (b/f)
$960 (**)
$37,440
$38,000
$38,400 (*)
$38,000
The balance on revaluation surplus at 31 October 20X2 is $37,440.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Type 4: Disposal (PPE – IAS 16 & Investment Property – IAS 40)
Importance: High
Question 8: On 1 April 20X0 Slow and Steady Co held non-current assets that cost $312,000 and had
accumulated depreciation of $66,000 at this date. During the year ended 31 March 20X1, Slow and
Steady Co disposed of non-current assets which had originally cost $28,000 and had a carrying amount
of $11,200. Slow and Steady Co’s policy is to charge depreciation of 40% on the reducing balance basis,
with no depreciation charged in the year of disposal.
What is the depreciation charge to the statement of profit or loss for the year ended 31 March 20X1?
$
Guidance:
Step 1: Calculate the carrying amount of the asset.
Step 2: Remove the carrying amount of the disposed assets from total carrying amount
Step 3: Calculate the new carrying amount on the day per question.
Step 4: Calculate the depreciation charge, based on the depreciation method per question.
Answer: $93,920
Step 1
Step 2
Step 3
Step 4
Carrying amount at 1 April 20X0
($312,000 cost – $66,000 depreciation)
Carrying amount of disposal
Carrying amount at 31 March 20X1
Depreciation charge (40%)
$
246,000
(11,200)
–––––––
234,800
93,920
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
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Hotline: 0889 66 22 76
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4, Mock test
a. Mock test 1 (Line Audit)
Question 1: Which of the following CANNOT be recognised as an intangible non-current asset in GHK's statement
of financial position at 30 September 20X1?
A. GHK spent $12,000 researching a new type of product. The research is expected to lead to a new product line
in 3 years' time
B. GHK purchased another entity, BN on 1 October 20X0. Goodwill arising on the acquisition was $15,000
C. GHK purchased a brand name from a competitor on 1 November 20X0, for $65,000
D. GHK spent $21,000 during the year on the development of a new product. The product is being launched on
the market on 1 December 20X1 and is expected to be profitable
Answer: A
Research expenditure can never be capitalised and must be recognised as an expense in the statement of profit
or loss in accordance with IAS 38.
Question 2: Which of the following costs would be classified as capital expenditure for a restaurant business?
A. A replacement for a broken window
B. Repainting the restaurant
C. An illuminated sign advertising the business name
D. Cleaning of the kitchen floors
Answer: C
An illuminated sign advertising the business name will provide long-term benefits for the business and is therefore
a non-current asset, ie capital expenditure. A replacement for a broken window is a repair, so it is revenue
expenditure. Repainting the restaurant is a repair and renewal expense so it would be likely to be treated as
revenue expenditure. Cleaning of the kitchen floors is a maintenance cost and therefore is revenue expenditure.
Question 3: Mobiles Co sells goods with a one year warranty under which customers are covered for any defect
that becomes apparent within a year of purchase. In calendar year 20X4, Mobiles Co sold 100,000 units. The
company expects warranty claims for 5% of units sold. Half of these claims will be for a major defect, with an
average claim value of $50. The other half of these claims will be for a minor defect, with an average claim value
of $10.
What amount should Mobiles Co include as a provision in the statement of financial position for the year ended
31 December 20X4?
A. $125,000
B. $25,000
C. $300,000
D. $150,000
Answer: D
Mobiles Co should provide on the basis of the expected cost. The expected cost would be calculated as (2.5% ×
100,000 × $50) + (2.5% × 100,000 × $10) = $125,000 + $25,000 = $150,000
Question 5: Which one of the following items does NOT appear under the heading 'equity and reserves on a
company statement of financial position?
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
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A. Share premium account
B. Retained earnings
C. Revaluation surplus
D. Loan stock
Answer: D
Loan stock is a non-current liability.
Question 5: Under accounting of fixed asset, depreciation of fixed asset reflect:
A. Physical wear and tear of a fixed asset
B. The allocation of the value of a fixed asset
C. Obsolescence of a fixed asset
D. Decreasing the value of a fixed asset
Answer: B
Question 6. Buy tools to use at the sales department with price is 26,400,000 VND, payable to the seller,
(Enterprise declares VAT according to the withholding method, tax rate 10%), the above tools will be used for
multiple period, under VAS 02, the accountant records:
A. Dr account 153 24.000.000
Dr account 133 2.400.000
Cr account 331 26.400.000
B. Dr account 153 26.400.000
Cr account 331 26.400.000
C. Dr account 641 24.000.000
Dr account 133 2.400.000
Cr account 331 26.400.000
D. Dr account 242 24.000.000
Dr account 133 2.400.000
Cr account 331 26.400.000
Answer: D
Question 7. Expenses related to the sale and liquidation of fixed assets will be recorded to:
A. Acc 711
B. Acc 642
C. Acc 811
D. Acc 632
Answer: C
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Question 8. 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 recognised 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
Answer: D
Question 9. The profit made by a business in 20X7 was $35,400. The proprietor injected new capital of $10,200
during the year and withdrew a monthly salary of $500. If net assets at the end of 20X7 were $95,100, what was
the proprietor's capital at the beginning of the year?
A. $50,000
B. $55,500
C. $63,900
D. $134,700
Answer: B
Net profit = Closing Capital + Drawings – Capital Introduced – Opening Capital
=> Opening Capital
= Closing Capital – Capital Introduced + Drawings – Net Profit
= $95,100 - $10,200 + $500 x 12 - $35,400
= $55,500
Question 10. Ding Co has the following loans in place throughout the year ended 31 December 20Y9 which
constitute its general borrowings for the period.
$m
12% bank loan
120
10% bank loan
150
On 1 July 20Y9 $60million was drawn down for construction of a qualifying asset which was completed during
20Z0.
What amount should be capitalised as borrowing costs at 31 December 20Y9 in respect of this asset?
A. $7.5million
B. $3.6million
C. $11.4 million
D. $3.3million
Answer: D.$3.3million
Weighted capitalisation rate = (12% × 120 / 270) + (10% × 150 / 270) = 5.3% + 5.6% = 10.9%
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
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Hotline: 0889 66 22 76
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Borrowing costs = $60 million × 10.9% × 6/ 12 = $3.3million
Question 10. What are elements of audit risk?
A. Inherent risk, control risk, detection risk
B. Inherent risk, control risk, risk of material misstatement
C. Risk of material misstatement, control risk, detection risk
D. Overall audit risk, inherent risk, control risk
Answer: A
Question 11. 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
Answer: A
Question 12. Which of the following assertions are relevant to the audit of tangible non-current assets?
(1) Existence
(2) Occurrence
(3) Classification
(4) Presentation
A. 1 only
B. 1, 3 and 4
C. 2, 3 and 4
D. 1, 2, 3 and 4
Answer: B
Existence, classification and presentation are all assertions related to tangible non-current assets.
Completeness and accuracy, valuation and allocation are also relevant assertions. Occurrence relates to classes
of transactions and events recorded in profit or loss.
Question 13. While reviewing purchases cycle, you identified that goods received notes for raw materials
purchases are not sequentially numbered. Which of the following areas would you consider to be most at risk of
material misstatement, as a result of this internal control deficiency?
A. Rights and obligation of inventory.
B. Valuation of payables
C. Existence of inventory
D. Completeness of payables
Answer: D
The risk that GRNs may be omitted from accounting records and it would be difficult to trace the unrecorded
GRNs. Therefore, the payables could be understated.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
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Question 14. Which of the following conditions or events most likely would cause an auditor to have substantial
doubt about an entity's ability to continue as a going concern?
A. Cash flows from operating activities are negative
B. Research and development projects are postponed
C. Significant related party transactions are pervasive
D. Stock dividends replace annual cash dividends
Answer: A
Question 15. An auditor most likely would apply analytical procedures in the overall review stage of an audit to:
A. Identify unusual or unexpected balances that were not previously identified.
B. Obtain an understanding of high risk areas.
C. Evaluate the design and implementation of internal control.
D. Identify related party transactions that may not have been previously identified.
Answer: A
Question 16: Which of the following substantive procedures provides evidence over the COMPLETENESS of noncurrent assets?
A. Select a sample of assets included in the non-current asset register and physically verify them at the client
premises
B. Review the repairs and maintenance expense account to identify any items of a capital nature
C. For assets disposed of, agree the sale proceeds to supporting documentation and cash book
D. None of the above
Answer: B
Question 17. You are the audit manager of Chestnut & Co and are reviewing the key issues identified in the files
of two audit clients.
The inventory count at Ash's warehouse was undertaken on 31 January 20X5 and was overseen by the company's
internal audit department. Neither Chestnut & Co nor the previous auditors attended the count. Detailed
inventory records were maintained but it was not possible to undertake another full inventory count subsequent
to the year end.
Alternative procedures, performed as a result of Chestnut & Co being unable to attend the inventory count of
Ash, did not provide sufficient appropriate audit evidence regarding the inventory balance in the statement of
financial position.
From the options below indicate the audit opinion which would be given in these circumstances and the
appropriate disclosure in the auditor's report.
A. Qualified opinion with basis for qualified opinion
B. Disclaimer with basis for disclaimer of opinion
C. Qualified with key audit matter section
D. Disclaimer with emphasis of matter
Answer: A
The auditor will need to express a modified opinion as they are unable to obtain sufficient
appropriate evidence in relation to inventory. The effect of this is material but not
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
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Hotline: 0889 66 22 76
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pervasive. Therefore a qualified 'except for' opinion will be required.
The opinion paragraph will explain that the audit opinion is qualified 'except for'. A basis for
qualified opinion paragraph will be required to explain the limitation in relation to the lack
of evidence over inventory.
Question 18. You are the manager responsible for the audit of Greenfields Co. Greenfield Co has a material
receivable balances owing to its customer, Yellow Co. During the year end audit, your team review the aging of
this balance and found that no payment has been received for over 6 months, and Greenfields Co would not allow
this balance to be circularised. Instead management has assured your team that they will provide a written
representation confirming that the balance is recoverable.
However, you have discussed this matter with management but they are still not prepared to provide the
representations you have requested.
What type of modified opinion would be issued and what would be the basis for this modification?
Audit opinion
Reason
A
Qualified
Material misstatement
B
Disclaimer
Inability to obtain sufficient appropriate evidence
C
Adverse
Material misstatement
D
Qualified
Inability to obtain sufficient appropriate evidence
Answer: D
Given the limited evidence available other than the representation, the auditor will be unable to obtain
sufficient appropriate evidence over the material warranty provision.
Therefore a modification of the auditor's opinion is required. A qualified opinion will be issued because the
misstatement, although material, will not be pervasive. A qualified or adverse opinion on the grounds of material
misstatement would not be appropriate as the auditor has not been able to obtain sufficient evidence to
determine whether a material misstatement has occurred or not.
Question 19: Which of the following statements regarding fraud is correct?
A. The auditor may not detect all material fraud in the financial statements but this won’t necessarily mean the
auditor has been negligent due to the nature of fraud and the likelihood of concealment.
B. The auditor must detect all material fraud in the financial statements.
C. The auditor must detect every fraud in the financial statements.
D. The auditor is not responsible for detecting fraud as this is management's responsibility.
Answer: A
Question 20: The auditor has identified a misstatement in a sample.
Which of the following is the most appropriate initial course of action?
A. Consider whether the misstament is an anomaly or representative of further possible misstament
B. Inform the client of the misstatement
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
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C. Calculate the materiality of the misstament in relation to the financial statements
D. Compare the misstament to the tolerable misstament level
Answer: A
Question 21. Except for some cases, what is the usual corporate income tax rates applicable to businesses in
Vietnam?
A. 25%
B. 22%
C. 20%
D. It depends
Answer: C
Question 22: Which of the following subjects may be counted for dependant allowance for PIT taxpayers?
A. Children over 18 years old studying at vocational colleges
B. Children under 18 years old, working at a shop and earning 900,000 VND / month
C. Mother-in-law at working age and has no income
D. Both A and B
Answer: B
Question 23: Which are fully deductible for CIT purpose?
(i) Life insurance premium
(ii) Golf membership and fees
(iii) Incentives for initiatives, improvement without basis (e.g. no internal regulations, no assessment council);
(iv) Special bonus on 1 May and 2 Sept as per the company financial policy;
(v) Uniform without invoice, paid by cash directly to employee: 8,500,000 VND per year per person.
A. (i), (iv) and (v)
B. (i) and (iv)
C. (iv) only
D. All of the above
Answer: C
Question 24: In 2017, DFC Co, a Vietnamese company, sold goods to SBY Co, another Vietnamese company, for a
total contract value of VND4,840 million, inclusive of 10% value added tax (VAT). According to the contract, SBY
Co is required to make payment within one month of the invoice date or pay interest of 1% of the contract value
per month, for each month of delay. SBY Co paid the invoice four months after DFC Co issued it on 31 May 2017.
What is the amount of total output value added tax (VAT) (in VND millions, rounded to one decimal) DFC Co is
required to declare in 2017 as a result of the above transactions?
A. VND440.0 million
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
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Hotline: 0889 66 22 76
0889 66 22 67
B. VND459.4 million
C. VND454.5 million
D. VND484.0 million
Answer: A
VND440 million [4,840 /1·1*10%]
According to Example 13 of Circular 219/2013, the interest for deferred payment would not be subject to value
added tax (VAT).
Question 25: Which of the following goods is subject to Special Consumption Tax (SCT)?
A. Votive
B. Fruit wine
C. 4-seat car
D. All of the above
Answer: D
Question 26: Find the answer that best completes the analogy: “Book is to Reading as Fork is to……”
A. Drawing
B. Writing
C. Stirring
D. Eating
Answer: D
Question 27: Which number will replace the question mark?
Answer: 6, 418 × 2 = 836, as 197 × 2 = 394 and 236 × 2 = 472
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Question 28:
Answer: D - the top four dots swap places diagonally as do the bottom four dots
Question 29 None of the runners is a teacher. All of the attendees are runners. Which conclusion follows from
the statements with absolute certainty?
A. some drones are teachers
B. no runners are attendees
C. teachers are not attendees
D. all runners are teachers
Answer: C
Question 30: Rice is one of the main exports of Vietnam. Which of these is not one of the main exports of
Vietnam?
A. Coffee
B. Fishery products
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
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C. Rubber
D. Tin
Answer: D
The main exports of Vietnam are rice, coffee, tea, rubber and fishery products. Tin is not a popular resource in
the country. Vietnam is the second largest exporter of rice which is a very staple and vital food for the Vietnamese.
Question 31: The first female Chairman of National Assembly of Vietnam is:
A. Nguyen Thi Kim Ngan
B. Tong Thi Phong
C. Truong My Hoa
D. Nguyen Thi Doan
Answer: A
Nguyen Sinh Hung stepped down on 31 March 2016, and was replaced by Nguyen Thi Kim Ngan. She's the first
woman to hold the office.
Question 32: Where is the Golden Bridge located in Viet Nam?
A. Sai Gon
B. Hai Phong
C. Da Nang
D. Ha Noi
Answer: C
The Golden Bridge (Vietnamese: Cau Vang) is a 150-metre-long (490 ft) pedestrian bridge in the Ba Na Hills resort,
near Da Nang, Vietnam. It is designed to connect the cable car station with the gardens (avoiding a steep incline)
and to provide a scenic overlook and tourist attraction.
Question 33. Writing
Some people say that individuals should change jobs during their working life often while others believe that
doing the same job has advantages to individuals, companies, and society.
Discuss both views and give your opinion.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
b. Mock test 2 (Line Tax)
Question 1. Current standard CIT rate is:
A.
27% (applicable from 1 January 2014)
B.
22% (applicable from 1 January 2015)
C.
20% (applicable from 1 January 2016)
D.
23% (applicable from 1 January 2014)
Answer: C
Question 2. Company A, which is a business organization that pays tax using credit-invoice method, buys coffee
beans from farmers, then sells them to business household H. VAT shall believe on:
A.
5% the profit from selling coffee beans to business household H
B.
5% the revenue from selling coffee beans to business household H
C.
10% the revenue from selling coffee beans to business household H
D.
10% the profit from selling coffee beans to business household H. Van Anh is paid VND 300,000 per hour
in a typical working day
Answer: B
Question 3. In 2020, MHN Co, a Vietnamese company, received compensation in cash of VND990 million from an
insurance company for damage to goods caused by a fire. According to the insurance policy, the compensation
does NOT cover any value added tax (VAT) on the purchase of the goods. The insured goods were purchased by
MHN Co for VND1,320 million (inclusive of VAT 10%). What is the amount of output value added tax (VAT) and
creditable input VAT (in VND millions) MHN Co is required to declare in 2020as a result of the above transactions?
A.
Output VAT: VND 90,000 million Creditable input VAT: VND 0 million
B.
Output VAT: VND 0 million Creditable input VAT: VND 120,000 million
C.
Output VAT: VND 90,000 million Creditable input VAT: VND 120,000 million
D.
Output VAT: VND 0 million Creditable input VAT: VND 0 million
Answer: B
VND0 million output VAT and VND120 million (1,320/1.1*10%) creditable input VAT According to Article 14.1 of
Circular 219/2013, uninsured input VAT from damages due to fire would be creditable in full. According to Article
5, example 14, compensation in cash would not be subject to VAT declaration (VAT output = 0).
Question 4. SAP Vietnam signs a contract with ACCA in UK for provision of training for Vietnamese employees at
ACCA UK, and
(ii) to provide training for Vietnamese employees in Vietnam in the form of online training.
(iii) to provide training for UK employees in Vietnam on site
Are training services (i), (ii)and (iii) subject to Vietnamese FCT?
A.
(i) and (ii)
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
B.
(ii) and (iii)
C.
(i), (ii) and (iii)
D.
(i) and (iii)
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Answer: B
Question 5. ASO Co, a Vietnamese company, rented an office for its operations from 1 April 2020and paid a
deposit of VND660 million, equivalent to two monthly rental fees, inclusive of 10% value added tax (VAT). Rent is
payable two months in advance.
What is the amount of deductible rental expense which NASO Co can claim for corporate income tax (CIT)
purposes in the year ended 31 October 2020?
A.
B.
C.
D.
2,310
2,970
2,100
2,700
Answer: C
VND 2,100 million (660/(1 + 10%)/2*7 months)
The monthly rental expenses net of value added tax (VAT) would be 660/(1 + 10%)/2 months = 300 million per
month. Total rent period in the year would be seven months (not nine months).
Question 6. Which are fully deductible for CIT purpose?
i. Life insurance premium
ii. Golf membership and fees
iii. Incentives for initiatives, improvement without basis (e.g.no internal regulations, no assessment council)
iv. Special bonus on 1 May and 2 Sept as per the company financial policy
v. Uniform without invoice, paid by cash directly to employee: 8,500,000 VND per year per person.
A.
(i), (iv) and (v)
B.
(i) and (iv)
C.
(iv) only
D.
All of the above
Answer: C
Question 7. Which of the following subjects may becounted for dependant allowance for PIT taxpayers?
A.
Children over 18 years old studying at vocational colleges
B.
Children under 18 years old, working at a shop and earning 900,000 VND / month
C.
Mother-in-law at working age and has no income
D.
Both A and B
Answer: B
Question 8. In 2018, MHT Co, a Japanese company, signed a contract to supply and install equipment for PCR Co,
a Vietnamese company. The contract price was USD2 million gross of value added tax (VAT) and corporate income
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
tax (CIT). MHT Co purchased goods relating to this contract, valued at USD0·50 million, from Vietnamese
suppliers. What is the amount (in USD) of the corporate income tax (CIT) portion of foreign contractor tax (FCT)
which PCR Co would be required to withhold on the above contract with MHT Co, assuming MHT Co applied the
deemed method for FCT declaration?
A.
USD29,100
B.
USD40,816
C.
USD30,612
D.
USD38,800
Answer: D
USD 38,800 (USD2,000,000 – (2,000,000*3% VAT) * 2%CIT).
Supplies from Vietnam are not deducted from taxable revenue. Taxable revenue for corporate income tax (CIT)
is revenue after deducting the value added tax (VAT) portion.
Question 9. On 1 July 2012, NLAM Co leased an asset for four years and paid the whole rent of VND600 million in
advance. On 1 July 2014, NLAM Co decided to shorten the lease period to three years. The company expects that
it will have to pay a penalty of VND60 million when it terminates the lease in 2015 to receive a refund of one year
of the original lease payment.
What is the deductible expense for NLAM Co regarding the lease in the year ended 31 December 2014?
A.
VND150 million
B.
VND75 million
C.
VND165 million
D.
VND170 million
Answer: A
Only the original lease allocation per the lease period is allowed–point 2.16 Article 6 of Circular 78/2014.600 mil/4
= 150 mil.
Question 10. Mr. Tomaz is a Hong Kong citizen and tax resident. He arrived in Vietnam to work on 21April 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. Tomaz’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
Answer: A
First tax year: 21 April 2014–20 April 2015: 130 + 64 = 194 days (more than 183 days): resident.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Second tax year: 1 January–31 October 2015: 64 + 110 = 174 days (less than 183 days): non-resident.
Question 11. In 2014, SPTF Co incurred losses of VND10 billion from incentive activities which were subject to a
tax rate of 10%, made gains from the transferring of real estate of VND3 billion and had other income of VND8
billion. What is the minimum tax liability of SPTF Co in 2014?
A.
VND2,420 million
B.
VND220 million
C.
VND660 million
D.
VND0 million
Answer: C
VND660 million (3 billion * 22%) The net losses from incentives and other income of VND2 billion cannot be offset
with the gains from real estate.
Question 12. SWR Co, a Vietnamese company, has three separate sales outlets. In December 2014, each of the
outlets issued an invoice for the sale of one ton of construction materials to three separate customers as follows.
The sale of construction materials is subject to value added tax (VAT) at the rate of 10%.
-
Invoice 1: selling price VND20 million, VAT VND2 million
-
Invoice 2: selling price VND22 million, no VAT as the selling price is inclusive
Invoice 3: selling price VND20 million, no VAT because the construction materials were given to the
customer for free as part of a promotion which has been registered with the authorities
What is the output value added tax (VAT) which SWR Co should have declared in December 2014, if no
amendments were made to the invoices?
A.
VND4 million
B.
VND2 million
C.
VND4.2 million
D.
VND6.2 million
Answer: C
VND4.2 million (2 million + 22 * 10% + 0). The taxable revenue when VAT is not separated, as for Invoice 2, must
be the whole of the selling price.
Question 13. Company X, who is located overseas, signs a contract to buy cloth from Vietnamese Company A
and requests Company A to deliver the goods to Vietnamese Company B (in the form of on-spot import/export
by laws). What tax status of X?
A.
X is not subject to FCTB
B.
Payment from B to X is subject to FCTC
C.
Payment from X to A is subject to FCTD
D.
B is subject to FCT
Answer: B
Company X sells cloth to Company B, delivers goods inside Vietnam (via Company A) and earns in come from its
selling cloth to Company B.
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Question 14. Which of the following goods and services are not subject to Value Added Tax?
A.
Dredging inland canals for agricultural production
B.
Clean water for production and daily life
C.
Fertilizer
D.
Animal feed, poultry and other pet food
Answer: A
Question 15. Which of the following incomes is exempt from corporate income tax?
A.
Income from farming and animal husbandry of enterprises
B.
Income from vocational training activities exclusively for ethnic minorities
C.
Income from domestic joint venture activities is divided from income before corporate income tax is paid
D.
Income from liquidation of assets
Answer: B
Question 16. Mr. A is a foreigner who first comes to Vietnam on 20 April 2020. In 2020, up to 31 December, Mr.
A has stayed in Vietnam for 130 days. In 2021, up to 19 April, Mr. A has stayed in Vietnam for65 days. What is first
tax period and second tax period of Mr. A?
A.
First tax period: 20 Apr 2020-31 Dec 2020. Second tax period: 01 Jan 2021-31 Dec 2021.
B.
First tax period: 01 Jan 2020-31 Dec 2020. Second tax period: 01 Jan 2021-31 Dec 2021.
C.
First tax period: 20 Apr 2020-19 Apr 2021. Second tax period: 01 Jan 2021-31 Dec 2021.
D.
First tax period: 20 Apr 2020-19 Apr 2021. Second tax period: 20 Apr 2021-31 Dec2021.
Answer: C
Question 17. FCT rate for transfer of securities
A.
5% CIT, 3% VAT
B.
2% CIT
C.
0.1% CIT
D.
1% CIT
Answer: C
Question 18. Tax rate applied to non-tax residents
A.
Progressive tax rates based on income levels
B.
10% tax rate
C.
20% tax rate for employment income
D.
2% of the sales proceeds
Answer: C
Question 19. Coem Co carries out research and development. In the year ended 30 June 20Y5, Coem Co incurred
total costs in relation to project M of $900,000, spending the same amount each month up to 30 April 20Y5, when
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
the project was completed. The product produced by the project went on sale from 31 May 20Y5. The project
had been confirmed as feasible on 1 January 20Y5, and the product produced by the project was expected to have
a useful life of five years. What is the carrying amount of the development expenditure asset as at 30 June 20Y5?
A.
$354,000
B.
$885,000
C.
$300,000
D.
$0
Answer A
$354,000. The costs of $900,000 relate to ten months of the year (up to April 20Y5). Therefore, the costs per
month were $90,000.
As the project was confirmed as feasible on 1 January 20Y5, the costs can be capitalized from this date. So, four
months of these costs can be capitalized = $90,000 × 4 = $360,000.
The asset should be amortized from when the products go on sale, so one month’s amortization should be
charged to 30June 20Y5. Amortization is ($360,000/5) ×1/12 = $6,000.
The carrying amount of the asset at 30 June 20Y5 is $360,000 – $6,000 = $354,000.
Question 20. Which of the following transactions would be subject to foreign contractor tax (FCT) in Vietnam?
(i) Repair of a Vietnamese internet cable offshore
(ii) Online training for the employees of a Vietnamese company where the server is hosted overseas
(iii) An intermediary arrangement for a Vietnamese company to provide services in Singapore
(iv) Granting of rights to a Vietnamese company to use the international brand name of a world-famous product
in Vietnam
A.
B.
C.
D.
i and ii
ii and iv
i and iii
iii and iv
Answer: B
Question 21. 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.
B.
C.
D.
VND50 million (loss)
VND140 million
VND145 million
VND147 million
Answer: B
VND450 million – VND500 mil * 60% – VND10 million = VND140 million
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Question 22. Driller Co undertakes oil and gas exploration activities. One of the conditions of the operating
license is that Driller must make good any damage caused to the local environment as a result of its exploration
activities. As at the year‐end date of 31 August 20X4, Driller Co estimated that the cost of rectifying damage
already caused at current exploration sites at $5 million. At that date Driller Co estimated that that the cost of
rectifying expected future damage at current exploration sites at an additional $20 million. Driller Co also
estimated that all current exploration sites will operate until 20X7 or beyond that date.
How should this information be reported in the financial statements of Driller Co for the year ended 31 August
20X4?
A.
As a provision classified as a current liability for $5 million
B.
As a provision classified as a current liability for $25 million
C.
As a provision classified as a non‐current liability for $5 million
D.
As a provision classified as a non‐current liability for $25 million
Answer C
Based upon the license terms, damage has already been caused which will cost $5 million to rectify in 20X7 or
later. This should be recognized and classified as a non‐current liability. If damage has not yet been caused, there
is not yet an obligation to rectify it. Therefore, at31 August 20X4 no provision can be made for expected future
damage.
Question 23. Which of the following items could appear in a company’s statement of cash flows?
i.
Surplus on revaluation of non-current assets
ii.
Repayment of long-term borrowing
iii.
Bonus issue of shares
iv.
Interest received
A.
(i) and (ii)
B.
(iii) and (iv)
C.
(i) and (iii)
D.
(ii) and (iv)
Answer: D
Question 24. Which of the following statements are correct?
i.
A liability is a present obligation, arising from past events, the settlement of which is expected toresult in
an outflow of economic resources.
ii.
An uncertain liability may be called a provision
iii.
A contingent liability should be disclosed in the notes to the financial statements.
A.
(i) only
B.
(i) and (ii) only
C.
(ii) and (iii) only
D.
(i), (ii) and (iii)
SAPP Academy
8th Floor, Nam A Bank building, 54 Le Thanh Nghi, Hai Ba Trung district, Ha Noi
2Ard Floor, Green Star Tower, No. 261 Pham Van Dong, Bac Tu Liem district, Hanoi
1st Floor, No. 2A Luong Huu Khanh, District 1, Ho Chi Minh City
Tel 0466 709 888
Sapp.edu.vn
Hotline: 0889 66 22 76
0889 66 22 67
Answer: D
Question 25. Which of the following costs should be included in valuing inventories of finished goods held by a
manufacturing company, according to VAS 2 Inventories?
i.
Carriage inwards
ii.
Carriage outwards
iii.
Depreciation of factory plant
iv.
Accounts department costs relating to wages for production employees
A.
All four items
B.
(ii) and (iii) only
C.
(i), (iii) and (iv) only
D.
(i) and (iv) only
Answer: C
Question 26. Writing
It is believed that the performance of staff can have significant impact on the success of a company What can
companies do to increase staff productivity?
III. Vòng phỏng vấn
Tham khảo cách sử dụng từ ngữ chuyên nghiệp và hiệu quả trong một cuộc phỏng vấn: tại đây.