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Bi gii
u k:
A = 48.000.000
B = 4.000.000
= 800 x 60.000
= 200 x 20.000
1. Nhp kho
N TK 152 (A):
31.000.000
N TK 133 (A):
3.100.000
C TK 331: 34.100.000
= 500 x 62.000
N TK 152 (B):
N TK 133:
C 331:
= 300 x 21.000
6.300.000
630.000
6.930.000
Email: thien_vodich_no01@yahoo.com
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N TK 152 (A):
100.000
= (176.000 16.000)
N TK 152 (B):
N TK 331:
C TK 111:
60.000
16.000
176.000
= (176.000 16.000)
500
800
300
800
31.000.000 + 100.000
500
6.300.000 + 60.000
300
2. Xut kho
Phng php FIFO:
N TK 621:
66.560.000
C TK 152 (A): 60.440.000 = 800 x 60.000 + 200 x 62.200
C TK 152 (B): 6.120.000 = 200 x 20.000 + 100 x 21.200
Phng php LIFO:
N TK 621:
67.460.000
C TK 152 (A): 61.100.000
C TK 152 (B): 6.360.000
3. Tr tin:
N TK 331:
C TK 515:
373.000
373.000
N TK 331:
40.657.000
C TK 112: 40.657.000
= (31.000.000 + 6.300.000) x 1%
= (34.100.000 + 6.930.000) 373.000
Email: thien_vodich_no01@yahoo.com
http://www.nhomsfr.com
4. Xut kho:
Phng php FIFO:
N TK 642:
1.060.000
C TK 152 (B): 1.060.000
= 50 x 21.200
= 50 x 20.000
= 50 x 19.720
5. Nhp kho:
N TK 152 (A):
42.700.000
N TK 152 (B):
13.300.000
N TK 133:
5.600.000
C TK 112: 61.600.000
= 700 x 61.000
= 700 x 19.000
= (42.700.000 + 13.300.000) x 10%
6. Xut kho:
Phng php FIFO:
N TK 621:
44.890.000
C TK 152 (A): 36.960.000
C TK 152 (B): 7.930.000
= 600 x 61.000
= 400 x 19.000
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= 600 x 60.900
= 400 x 19.720
Email: thien_vodich_no01@yahoo.com
http://www.nhomsfr.com
Bi 2.2: Ti 1 doanh nghip c tnh hnh nhp xut kho vt liu A nh sau:
Ngy
Din gii
02/06
04/06
05/06
10/06
14/06
20/06
25/06
Tn u thng
Nhp kho
Nhp kho
Xut kho
Nhp kho
Xut kho
Nhp kho
Xut kho
Tn cui thng
n
gi
10.000
10.200
10.600
Nhp
SL
Tin
300
400
3.060.000
4.240.000
10.300
200
2.060.000
10.500
600
Xut
SL
Tin
400
300
500
Tn
SL
100
Tin
1.000.000
6.300.000
400
Yu cu: Hy tnh gi thc t xut kho ca vt liu A v in vo ch c du (?) trn bng theo
cc phng php v gi thc t ch danh. Cho bit nu p dng phng php gi thc t ch
danh th s lng xut c th nh sau:
Ngy 05/06: Xut 400kg gm 200kg nhp ngy 02/06 v 200kg nhp ngy 04/06
Ngy 14/06: Xut 300kg gm 100kg tn u k v 200kg nhp ngy 04/06
Ngy 25/06: Xut 500kg gm 100kg nhp ngy 10/06 v 400kg nhp ngy 20/06
Bi gii
Ngy
Din gii
02/06
04/06
05/06
10/06
14/06
20/06
25/06
Tn u thng
Nhp kho
Nhp kho
Xut kho
Nhp kho
Xut kho
Nhp kho
Xut kho
Tn cui thng
n
gi
10.000
10.200
10.600
Nhp
SL
Tin
300
400
Xut
SL
Tin
400
4.160.000
300
3.120.000
500
5.230.000
Tn
SL
100
Tin
1.000.000
3.060.000
4.240.000
10.300
200
2.060.000
10.500
600
6.300.000
400
Ngy 05/06: Xut 400kg = 4.160.000 = 200 x 10.200 + 200 x 10.600 => Gi: 10.400
Ngy 14/06: Xut 300kg = 3.120.000 = 100 x 10.000 + 200 x 10.600 => Gi: 10.400
Ngy 25/06: Xut 500kg = 5.230.000 = 100 x 10.300 + 400 x 10.500 => Gi: 10.460
Email: thien_vodich_no01@yahoo.com
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Bi 2.3: Cng ty Tin Thnh np thu GTGT theo phng php khu tr, k ton hng tn kho
theo phng php k khai thng xuyn, trong thng 5 c tnh hnh cng c A nh sau:
I. S d u thng 5:
Bi gii
1.
N TK 153:
20.720.000
N TK 133:
2.072.000
C TK 331: 22.792.000
2.
N TK 641:
2.650.000
N TK 142:
7.950.000
C TK 153: 10.600.000
= 3.700 x 5.600
Email: thien_vodich_no01@yahoo.com
6.160.000
560.000
5.600.000
4.
N TK 627:
N TK 642:
C TK 153:
5.600.000
2.800.000
8.400.000
5.
N TK 153:
24.000.000
N TK 133:
2.400.000
C TK 331: 26.400.000
N TK 331:
C TK 133:
C TK 153:
5.280.000
480.000
4.800.000
6.
N TK 331:
16.632.000
C TK 111: 16.465.680
C TK 515:
166.320
http://www.nhomsfr.com
= 1000 x 5.600
= 1000 x 5.600
= 500 x 5.600
= 4.000 x 6.000
= 26.400.000 x 20%
= 2.400.000 x 20%
= 24.000.000 x 20%
= 22.792.0000 6.160.000
= (22.792.000 6.160.000) x 99%
= (22.792.000 6.160.000) x 1%
Email: thien_vodich_no01@yahoo.com
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Bi 2.4: Cng ty sn xut ABC k khai v np thu GTGT theo phng php khu tr thu, k
ton hng tn kho theo phng php k khai thng xuyn, tnh gi hng tn kho theo phng
php Nhp trc Xut trc (FIFO).
S d u thng 12 mt vi ti khon nh sau: (n v tnh: ng)
Cc ti khon khc c s d hp l.
Trong thng 12, pht sinh cc nghip v k ton sau: (n v tnh: ng)
1. Mua 5.000kg vt liu (gi mua cha thu 20.000/kg, thu GTGT 10%), cha thanh
ton tin cho nh cung cp. Chi ph vn chuyn thanh ton bng tin mt tm ng
5.500.000 (bao gm thu GTGT 10%). Vt liu nhp kho .
2. Cng ty ABC chuyn khon thanh ton tin mua vt liu cho nh cung cp sau khi tr
chit khu thanh ton 2% (tnh trn gi mua cha thu).
3. Xut kho 8.000kg vt liu dng trc tip sn xut sn phm.
4. Tin lng phi tr ca thng 12:
B phn
Cng nhn trc tip sn xut
Nhn vin qun l phn xng
Nhn vin bn hng
Nhn vin qun l doanh nghip
Tng cng
S tin ()
20.000.000
10.000.000
10.000.000
15.000.000
55.000.000
S tin ()
10.000.000
10.000.000
5.000.000
25.000.000
Email: thien_vodich_no01@yahoo.com
http://www.nhomsfr.com
Bi gii
1.
N TK 152:
100.000.000
N TK 133:
10.000.000
C TK 331: 110.000.000
N TK 152:
N TK 133:
C TK 141:
= 20.000 x 5.000
5.000.000
500.000
5.500.000
100.000.000 + 5.000.000
5.000
2.
N TK 331:
110.000.000
C TK 111: 108.000.000
C TK 515:
2.000.000
= 100.000.000 x 2%
3.
N TK 621:
173.000.000
C TK 152: 173.000.000
4.
N TK 622:
N TK 627:
N TK 641:
N TK 642:
C TK 334:
20.000.000
10.000.000
10.000.000
15.000.000
55.000.000
5.
N TK 622:
3.800.000
N TK 627:
1.900.000
N TK 641:
1.900.000
N TK 642:
2.850.000
N TK 334:
3.300.000
C TK 338: 13.750.000
= 20.000.000 x 19%
= 10.000.000 x 19%
= 10.000.000 x 19%
= 15.000.000 x 19%
= 55.000.000 x 6%
6.
N TK 627:
10.000.000
N TK 641:
10.000.000
N TK 642:
5.000.000
C TK 214: 25.000.000
Email: thien_vodich_no01@yahoo.com
7.
N TK 152:
21.000.000
C TK 621: 21.000.000
http://www.nhomsfr.com
= 21.000 x 1.000
8.
TK 621
(152) 173.000.000 021.000.000 (152)
152.000.000 (154)
TK 622
(334) 20.000.000 23.800.000 (154)
(338) 3.800.000
TK 627
(334) 10.000.000 21.900.000 (154)
(338) 1.900.000
(214) 10.000.000
TK 154
8.000.000
(621) 152.000.000 192.000.000 (155)
(622) 23.800.000
(627) 21.900.000
13.700.000
N TK 154:
C TK 621:
C TK 622:
C TK 627:
197.700.000
152.000.000
23.800.000
21.900.000
N TK 155:
192.000.000
C TK 154: 192.000.000
Gi nhp kho: 48.000 =
9.
N TK 157:
459.000.000
C TK 155: 459.000.000
192.000.000
4.000
Email: thien_vodich_no01@yahoo.com
http://www.nhomsfr.com
Bi 2.5: Cng ty kinh doanh HH t chc k ton hng tn kho theo phng php k khai
thng xuyn, xc nh gi tr hng tn kho theo phng php bnh qun gia quyn cui k.
Np thu GTGT theo phng php khu tr. Trong thng 3, c ti liu nh sau:
I. S d u thng:
Bi lm
1.
N TK 632:
1.086.500
C TK 156: 1.086.500
= 2.173 x 500
N TK 131:
1.540.000
C TK 333:
140.000
C TK 511: 1.400.000
Email: thien_vodich_no01@yahoo.com
2.
N TK 156:
13.200.000
N TK 133:
1.320.000
C TK 331: 14.520.000
3.
N TK 157:
4.346.000
C TK 156: 4.346.000
4.
N TK 156:
9.000.000
N TK 133:
900.000
C TK 111: 9.900.000
5.
N TK 632:
C TK 157:
http://www.nhomsfr.com
= 6.000 x 2.200
= 2.173 x 2.000
= 4.000 x 2.250
840.000
840.000
N TK 131:
1.276.000
C TK 333:
116.000
C TK 511: 1.160.000
6.
N TK 157:
13.038.000
C TK 156: 13.038.000
= 2.173 x 6.000
N TK 632:
10.865.000
C TK 157: 10.865.000
= 2.173 x 5.000
N TK 156:
2.173.000
C TK 157: 2.173.000
N TK 131:
15.950.000
C TK 333: 1.450.000
C TK 511: 14.500.000
= 2.173 x 1.000
= 5.000 x 2.900
Email: thien_vodich_no01@yahoo.com
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Bi 2.6: Cng ty HH thuc i tng np thu GTGT theo phng php khu tr, t chc k
ton hng tn kho theo phng php k khai thng xuyn. Trong thng 8 c tnh hnh nh
sau:
1. Tnh hnh mua hng
a. Nhn c mt s hng do cng ty Minh Phc gi n, tr gi hng ghi trn ha n
l 5.200 n v x 28.000, thu GTGT 10%. Khi kim nhn nhp kho pht hin thiu 100
n v. Cng ty chp nhn thanh ton theo s thc nhn. Nu cng ty thanh ton trong
vng 10 ngy k t lc nhn hng s c hng chit khu thanh ton 2% gi thanh
ton.
b. Nhp kho hng mua ang i ng thng trc vi gi tr 5.000.000 (ha n 662
ngy 18/07 c gi tr), s hng cn li so vi ha n b thiu cha xc nh nguyn
nhn 1.000.000.
c. Nhn c chng t i tin ca cng ty Hong Minh ngh thanh ton l hng tr gi
theo ha n cha thu 20.000.000, thu GTGT 10%, n v thanh ton bng tin
mt, cui thng hng cha v.
d. S hng mua ca cng ty Minh Phc, n v c gim gi 10% gi thanh ton (gm
thu GTGT 10%) do hng km phm cht. n v chi tin mt thanh ton cho cng
ty Minh Phc trong thi gian c hng chit khu thanh ton.
2. Tnh hnh bn hng
a. Bn cho cng ty Z thu bng chuyn khon gi bn cha thu l 28.000.000, thu
GTGT l 10%, nhn giy bo c ca ngn hng, gi thc t hng xut kho
22.000.000.
b. Xut bn chu cho cng ty Q mt l hng tr gi bn cha thu l 40.000.000, thu
GTGT 10%. Theo tha thun, nu cng ty Q thanh ton trc thi hn s c hng
chit khu 2% trn gi thanh ton, gi thc t xut bn 31.500.000.
c. Nhn c hi bo ca cng ty Tn Thnh tr li mt s hng ha mua thng
trc, hng nhp kho vi gi l 10.000.000, chi tin mt tr li theo gi bn
cha thu l 11.000.000, thu GTGT 10%.
Yu cu: Tnh ton v trnh by cc bt ton ghi s.
Trnh by cc s chi tit v s ci ca cc TK hng tn kho.
Bi gii
= 5.100 x 28.000
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b.
N TK 156:
N TK 1381:
C TK 151:
http://www.nhomsfr.com
4.000.000
1.000.000
5.000.000
c.
N TK 151:
20.000.000
N TK 133:
2.000.000
C TK 111: 22.000.000
d.
N TK 331:
15.708.000
C TK 133:
1.428.000
C TK 156: 14.280.000
N TK 331:
141.372.000
C TK 111: 138.544.560
C TK 515:
2.827.440
= 157.080.000 x 10%
= 14.280.000 x 10%
= 142.800.000 x 10%
= 157.080.000 15.708.000
= (157.080.000 15.708.000) x 2%
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c.
N TK 156:
10.000.000
C TK 632: 10.000.000
N TK 531:
11.000.000
N TK 333:
1.100.000
C TK 111: 12.100.000
Din gii
Ti khon
i ng
S d u thng
Nhn hng cty Minh Phc
Nhp kho hng ang i ng
Gim gi hng bn cty Minh Phc
Bn hng cho cty Z
Bn chu cho cty Q
Nhn li hng b tr t cty Tn Thnh
Cng s d trong thng
S d cui thng
331
151
331
632
632
632
Email: thien_vodich_no01@yahoo.com
(n v tnh: ng)
S tin
C
N
X
142.800.000
4.000.000
14.280.000
22.000.000
31.500.000
10.000.000
156.800.000
X
67.780.000