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Froggy Jumps
Froggy Jumps

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Froggy Jumps

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Created by

mai anh
mai anh
Viet Nam

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Froggy Jumps

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by mai anh
1

Which account is used to record cash outflows when a loan is disbursed in cash?

2

What does a debit balance in Account 21 indicate?

3

Which account records accrued but not yet received interest from loans?

4

How is interest income recognized for performing loans?

5

Which account is credited when accrued interest is recognized?

6

What is the entry when a borrower repays principal in cash?

7

What does Account 9941 represent?

8

When is Account 9941 credited?

9

Which of the following is NOT a loan document?

10

What account is used for short-term loans in VND?

11

Which entry is made when a borrower pays interest in cash?

12

What type of account is 702?

13

When is accrued interest transferred from 3941 to 702?

14

Which account is used to record non-performing short-term loans in VND?

15

Which method reflects interest calculated on the actual outstanding balance?

16

What is the primary revenue source for commercial banks from lending activities?

17

What is the key accounting principle that requires commercial banks to classify loans and establish provisions for credit risk in a timely manner?

18

Loan loss provisions are recorded to:

19

Which of the following would not be classified as a medium-term loan?

20

According to IFRS 9, loans are classified into different groups based on

21

How does a bank typically recover funds from a defaulted secured loan?

22

A short-term loan in a commercial bank has a maturity period of

23

What is one of the key functions of loan monitoring?

24

The Accrual Basis Principle in loan accounting ensures that:

25

A bank should recognize a loan write-off when:

26

What type of loan allows borrowers to withdraw funds multiple times within an approved limit?

27

Which of the following loans typically has the lowest credit risk?

28

Which of the following is NOT a responsibility of loan accountants?

29

According to SBV, which loan group is considered the most risky?

30

What is the primary purpose of a syndicated loan?

31

In Vietnam, loan loss provisions are based on:

32

What happens when a loan is classified as non-performing?

33

A secured loan is a loan that:

34

Which financial statement shows the total outstanding loans of a commercial bank?

35

In loan accounting, accrued interest should be recognized for which loan group?

 
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