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Bai Tap Ke Toan Tai Chinh - Co Loi Giai

Bai Tap Ke Toan Tai Chinh - Co Loi Giai

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Được xuất bản bởiBen Vũ
Bài tập kế toán tài chính
Bài tập kế toán tài chính

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Published by: Ben Vũ on May 07, 2013
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05/06/2015

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CHƯƠNG 1 – KẾ TOÁN TIỀN VÀ

CÁC KHOẢN PHẢI THU

Bài 1.1: Một một d!"# "$#i%& '& d("$ &#)*"$ &#'& +, +#!i t#)-"$ ./0," #à"$ t1" +#2
t3"# t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 t7"$ +9 :; t<"# #<"# "#) =!/:
1. B'" #à"$ t#/ ti>" m?t @@.AAA.AAAB2 t7"$ B; t#/4 GTGT @.AAA.AAAB.
@. C5m ti>" m?t $Di Eà NH FA.AAA.AAAB2 :#)! "#G" B)H: $i60 I' C;.
F. T#/ ti>" m?t d I'" TJCC #K/ #<"# LF.AAA.AAAB2 t7"$ B; t#/4 GTGT F.AAA.AAAB.
C#i &#3 EG" :#/0M" BM I'" TJCC t7N IO"$ ti>" m?t @@A.AAAB2 t7"$ B; t#/4 GTGT
@A.AAAB.
P. C#i ti>" m?t EG" :#/0M" #à"$ #;! B5m I'" FAA.AAAB.
Q. C#i ti>" m?t tRm S"$ :# "#T" Ei," m/! #à"$ 1A.AAA.AAAB.
L. N#G" B)H: $i60 I' :; :U! NH E> =V ti>" $Di D "$#i%& E( @.
W. V!0 "$X" #R" NH E> "#G& Y/Z ti>" m?t 1AA.AAA.AAAB.
[. M/! EGt \i%/ "#G& +# $i' :#)! t#/4 QA.AAA.AAAB2 t#/4 =/6t t#/4 GTGT 1A]2 B^
t#!"# t'" IO"$ TGNH. C#i &#3 EG" :#/0M"2 IV: d_ EGt \i%/ m/! Eà PPA.AAAB t7N
IO"$ ti>" m?t2 t7"$ B; t#/4 GTGT PA.AAAB.
`. C#i ti>" m?t m/! Ea" &#b"$ &#cm E> =d d("$ "$!0 FLA.AAAB.
1A. N#G" &#i4/ t3"# \^i ti>" $di +#e"$ +< #R" D "$T" #à"$ 1L.AAA.AAAB.
11. C#i TGNH BM t7N \^i E!0 NH F.AAA.AAAB.
1@. fgt TGNH E> "#G& Y/Z ti>" m?t @Q.AAA.AAAB2 :#i ti>" m?t tRm S"$ \)*"$ :# "#T"
Ei," @A.AAA.AAAB.
h,/ :i/: Cj"# +#N" :': "$#i,& E( +i"# t4 &#'t =i"# t7,".

Bài $iNi

1.
NH TK 111: @@.AAA.AAA
C; TK FFF: @.AAA.AAA
C; TK Q11: @A.AAA.AAA


@.
NH TK 11F: FA.AAA.AAA
C; TK 111: FA.AAA.AAA
F.
NH TK 111: LF.AAA.AAA
C; TK FFF: F.AAA.AAA
C; TK W11: LA.AAA.AAA
NH TK [11: @AA.AAA
NH TK 1FF: @A.AAA
C; TK 111: @@A.AAA
P.
NH TK LP1: FAA.AAA
C; TK 111: FAA.AAA


Q.
NH TK 1P1: 1A.AAA.AAA
C; TK 111: 1A.AAA.AAA
L.
NH TK 11@: FA.AAA.AAA
C; TK 11F: FA.AAA.AAA
W.
NH TK 111: 1AA.AAA.AAA
C; TK F11: 1AA.AAA.AAA
[.
NH TK 1Q@: PAA.AAA
NH TK 1FF: PA.AAA
C; TK 111: PPA.AAA
`.
NH TK LP@: FLA.AAA
C; TK 111: FLA.AAA
1A.
NH TK 11@: 1L.AAA.AAA
C; TK Q1Q: 1L.AAA.AAA
11.
NH TK LFQ: F.AAA.AAA
C; TK 11@: F.AAA.AAA
1@.
NH TK 111: @Q.AAA.AAA
C; TK 11@: @Q.AAA.AAA

NH TK FFP: @A.AAA.AAA
C; TK 111: @A.AAA.AAA
Bài 1.@: Một d!"# "$#i%& '& d("$ &#)*"$ &#'& +, +#!i t#)-"$ ./0," #à"$ t1" +#2 t3"#
t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 t7"$ +9 :; t<"# #<"# "#) =!/:
JV d) Bi/ t#'"$ 1@:
TK 1F1 kd) "Hl: 1[A.AAA.AAAB kC#i ti4t: K#':# #à"$ H: 1AA.AAA.AAAB2 
+#':# #à"$ K: [A.AAA.AAABl
TK 1F` kK#':# #à"$ Hl: FA.AAA.AAAB 
C': "$#i%& E( &#'t =i"# t7"$ t#'"$:
1. B'" #à"$ :#)! t#/ ti>"2 $i' I'" :#)! t#/4 LA.AAA.AAAB2 t#/4 GTGT t#5 &#)*"$
&#'& +#6/ t78 t3"# 1A].
@. N#G" B)H: $i60 I' C; :U! "$T" #à"$ E> +#N" "H :U! +#':# #à"$ D "$#i%& E( 1
t7N.
F. KiMm +, #à"$ #;! tRi +# &#'t #i%" t#i4/ 1 =V #à"$ t7j $i' @.AAA.AAAB :#)! 7m
"$/0," "#T".
P. nd \o =V #à"$ t#i4/ "#) =!/: IXt t#U +# &#Ni I1i t#)-"$
1
@
2 =V :b" \Ri t3"# Eà $i'
EV" #à"$ I'".
Q. N#G" B)H: Ii," IN" :#i! \^i t8 #p!t Bộ"$ \i," d!"# 1A.AAA.AAAB2 "#)"$ :#)! "#G"
ti>".
L. T#/ B)H: ti>" m?t d t#U +# I1i t#)-"$ 1.AAA.AAAB.
W. C#i TGNH BM S"$ t7)q: :# "$)-i :/"$ :6& @A.AAA.AAAB.
[. rG& Ii," IN" t#!"# t'" Is t78 :e"$ "H Eqi "$)-i :/"$ :6& @A.AAA.AAAB.
`. P#Ni t#/ +#N" ti>" I1i t#)-"$ d I," I'" Ei &#Rm #H& B1"$ P.AAA.AAAB.
1A. C^ t#/ IO"$ ti>" m?t P.AAA.AAAB E> +#N" ti>" I1i t#)-"$ Ei &#Rm #H& B1"$.
11. C#i ti>" m?t 1A.AAA.AAAB tRm S"$ :# "#T" Ei,".
1@. N#T" Ei," t#!"# t'" tRm S"$:
t Hà"$ #;! "#G& +# t#5 $i' t7," #;! B*" [.[AA.AAAB2 $1m t#/4 GTGT
[AA.AAAB.
t C#i &#3 EG" :#/0M" #à"$ #;! FAA.AAAB2 t#/4 GTGT FA.AAAB.
t JV ti>" m?t :b" t#8! "#G& \Ri Y/Z.
1F. C/Vi t#'"$ :; t<"# #<"# =!/:
t K#':# #à"$ H Ij &#' =N"2 t#5 Y/04t Bj"# :U! tb! '" +#':# #à"$ H B^ t7N "H
:# d!"# "$#i%& QA.AAA.AAAB IO"$ ti>" m?t2 =V :b" \Ri d!"# "$#i%& .8 \3
.;! =u.
t Cbi B)H: +#N" "H +#; Bbi B^ .d \o .;! =u t8 "am "$'i 1A.AAA.AAAB IO"$
ti>" m?t2 :#i &#3 Bbi "H @AA.AAAB IO"$ ti>" tRm S"$.
t C/Vi "am :a" :S Eà "$/0," tX: \G& dv &#b"$2 d!"# "$#i%& ti4& t(: \G& dv
&#b"$ "H &#Ni t#/ +#; Bbi :U! +#':# #à"$ K @A.AAA.AAAB.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 t7,".

Bài $iNi
1.
NH TK 1F1: LL.AAA.AAA
C; TK FFF: L.AAA.AAA
C; TK Q11: LA.AAA.AAA
@.
NH TK 11@: LL.AAA.AAA
C; TK 1F1: LL.AAA.AAA
F.
NH TK 1F[1: @.AAA.AAA
C; TK 1QL: @.AAA.AAA
P.
NH TK 1F[[: 1.AAA.AAA
NH TK LF@: 1.AAA.AAA
C; TK 1F[1: @.AAA.AAA
Q.
NH TK 1F[[: 1A.AAA.AAA
C; TK Q1Q: 1A.AAA.AAA
L.
NH TK 111: 1.AAA.AAA
C; TK 1F[[: 1.AAA.AAA
W.
NH TK FF1: @A.AAA.AAA
C; TK 11@: @A.AAA.AAA
[.
NH TK 1F1: 1A.AAA.AAA
C; TK FF1: 1A.AAA.AAA
`.
NH TK 1F[[: P.AAA.AAA
C; TK W11: P.AAA.AAA


1A.
NH TK 111: P.AAA.AAA
C; TK 1F[[: P.AAA.AAA


11.
NH TK 1P1: 1A.AAA.AAA
C; TK 111: 1A.AAA.AAA

1@.
NH TK 1QL: `.1AA.AAA w [.[AA.AAA x FAA.AAA
NH TK 1FF: [FA.AAA w [AA.AAA x FA.AAA
NH TK 111: WA.AAA w 1A.AAA.AAA t `.`FA.AAA
C; TK 1P1: 1A.AAA.AAA


1F.

!l
NH TK 111: QA.AAA.AAA
Np TK 1F`: FA.AAA.AAA
NH TK LP@: @A.AAA.AAA
C; TK 1F1 kHl: 1AA.AAA.AAA

NH TK AAP: QA.AAA.AAA


Il
NH TK 111: 1A.AAA.AAA
C; TK W11: 1A.AAA.AAA

NH TK [11: @AA.AAA
C; TK 1P1: @AA.AAA


:l
NH TK LP@: @A.AAA.AAA
C; TK 1F` kKl: @A.AAA.AAA
Bài 1.F: TRi 1 d!"# "$#i%& :; =V d) Bi/ +9 D 1 =V TK "#) =!/:
TK 111@: PQ.AAA.AAAB kF.AAA UJyl 
TK 11@@: 1@A.AAA.AAAB k[.AAA UJyl 
T7"$ +9 :; :': "$#i%& E( +i"# t4 &#'t =i"# =!/:
1. B'" #à"$ t#/ "$Ri t% 1A.AAA UJy IO"$ TGNH. TGBzrNH: 1L.1AAB{UJy.
@. ys"$ TGNH BM +o Y/Z mD r{C 1@.AAA UJy2 NH B^ $Di $i60 I' C;. TGBzrNH:
1L.1@AB{UJy.
F. N#G& +#c/ #à"$ #;!2 $i' t7," I"Ei:5 1@.AAA UJy :#)! t7N ti>" :# "$)-i I'".
TGBzrNH: 1L.1AAB{UJy. J!/ B; NH B^ ds"$ ti>" +o Y/Z BM t#!"# t'" Eqi I,"
I'". TGBzrNH: 1L.1QAB{UJy.
P. n/6t +#c/ #à"$ #;!2 $i' I'" t7," #;! B*" 1L.AAA UJy2 ti>" :#)! t#/. TGBzrNH:
1L.@AAB{UJy.
Q. N#G& +#c/ EGt \i%/ $i' L.AAA UJy2 :#)! t7N ti>". TGBzrNH: 1L.1[AB{UJy.
L. C#i ti>" m?t LAA UJy ti4& +#':# D "#à #à"$. TGTT: 1L.@AAB{UJy.
W. N#G" $i60 I' C; :U! NH t#/ ti>" D "$#i%& E( P BU. TGBzrNH: 1L.@@AB{UJy.
[. B'" W.AAA UJy :#/0M" +#N" t#/ ti>" m?t VNC. TGTT: 1L.@@AB{UJy.
`. C#i TGNH t7N ti>" D "$#i%& E( Q BU. TGBzrNH: 1L.@1AB{UJy.
1A. N#G& +#c/ #à"$ #;! t7j $i' 1A.AAA |Uf2 ti>" :#)! t7N. TGBzrNH: @@.AAA{|Uf.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"# t7,". C# Ii4t "$Ri t% ./6t t#5
&#)*"$ &#'& }I}O. C/Vi "am2 B'"# $i' \Ri "#K"$ +#N" m(: ti>" t% :; $V: "$Ri t% t#5 t~
$i' BzrNH 1L.@QAB{UJy2 @@.1AAB{|Uf.

Bài $iNi

1.
NH TK 11@: 1L1.AAA.AAA w 1A.AAA . 1L.1AA
C; TK Q11: 1L1.AAA.AAA


@.
NH TK 1PP: 1`F.PPA.AAA w 1@.AAA . 1L.1@A
C; TK 11@@: 1[P.PAA.AAA w 1@A.AAA.AAA x PAAA . 1L.1AA
C; TK Q1Q: `.APA.AAA

C; TK AAW: 1@.AAA UJy





F.
NH TK 1QL: 1`F.@AA.AAA w 1@.AAA . 1L.1AA
C; TK FF1: 1`F.@AA.AAA

NH TK FF1: 1`F.@AA.AAA w 1@.AAA . 1L.1AA
NH TK LFQ: @PA.AAA
C; TK 1PP: 1`F.PPA.AAA w 1@.AAA . 1L.1@A


P.
NH TK 1F1: @Q`.@AA.AAA w 1L.AAA . 1L.@AA
C; TK Q11: @Q`.@AA.AAA


Q.
NH TK 1Q@: `W.A[A.AAA w L.AAA . 1L.1[A
C; TK FF1: `W.A[A.AAA


L.
NH TK LP@: `.W@A.AAA w LAA . 1L.@AA
C; TK 111@: `.AAA.AAA w LAA . 1Q.AAA
C; TK Q1Q: W@A.AAA

C; TK AAW: LAA UJy


W.
NH TK 11@@: @Q`.Q@A.AAA w 1L.AAA . 1L.@@A
C; TK 1F1: @Q`.@AA.AAA w 1L.AAA . 1L.@AA
C; TK Q1Q: F@A.AAA

NH TK AAW: 1L.AAA UJy


[.
NH TK 1111: 11F.QPA.AAA w W.AAA . 1L.@@A
C; TK 11@@: 11@.[@A.AAA w L.AAA . 1L.1AA x 1.AAA . 1L.@@A
C; TK Q1Q: W@A.AAA

C; TK AAW: W.AAA UJy


`.
NH TK FF1: `W.A[A.AAA w L.AAA . 1L.1[A
NH TK LFQ: @PA.AAA
C; TK 11@@: `W.F@A.AAA w L.AAA . 1L.@@A

C; TK AAW: L.AAA UJy


1A.
NH TK 1QL: @@A.AAA.AAA w 1A.AAA . @@.AAA
C; TK FF1: @@A.AAA.AAA
Ci>/ :#•"#:

TK 111@:
Ju =':#: FL.AAA.AAA w @.PAA . 1Q.AAA
Ci>/ :#•"#: F`.AAA.AAA w @.PAA . 1L.@QA

NH TK 111@: F.AAA.AAA
C; TK P1F: F.AAA.AAA


TK 11@@:
Ju =':#: 1PQ.`[A.AAA w `.AAA . 1L.@@A
Ci>/ :#•"#: 1PL.@QA.AAA w `.AAA . 1L.@QA

NH TK 11@@: @WA.AAA
C; TK P1F: @WA.AAA


TK FF1:
Ju =':#: @@A.AAA.AAA w 1A.AAA . @@.AAA
Ci>/ :#•"#: @@1.AAA.AAA w 1A.AAA . @@.1AA

NH TK P1F: 1.AAA.AAA
C; TK FF1: 1.AAA.AAA


C'"# $i' \Ri :/Vi +9:

NH TK P1F: @.@WA.AAA
C; TK Q1Q: @.@WA.AAAE
CH ƠNG @ – KẾ TOÁN HÀNG T€N KHO Ƣ

Bài @.1: TRi 1 d!"# "$#i%& Jn t3"# t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t78 :; t<"# #<"# "#G& –
./6t EGt \i%/ "#) =!/:
T1" Bi/ t#'"$: VGt \i%/ kVrl •: [AA+$ . LA.AAAB2 Vr B: @AA+$ . @A.AAAB
T7"$ t#'"$:
1. M/! QAA+$ Vr •2 B*" $i' :#)! t#/4 L@.AAAB{+$ Eà FAA+$ Vr B2 B*" $i' :#)! t#/4
@1.AAAB{+$2 t#/4 =/6t t#/4 GTGT :U! Vr • Eà Vr B \à 1A]2 Vr "#G& +# BU2 ti>" :#)!
t7N. C#i &#3 EG" :#/0M" Vr 1WL.AAAB t7N IO"$ ti>" m?t2 t7"$ B; t#/4 GTGT 1L.AAAB2
&#T" Iu :# #!i \Ri EGt \i%/ t#5 +#Vi \)H"$.
@. n/6t +# 1.AAA+$ Vr • Eà FAA+$ Vr B t7v: ti4& Jn =N" &#cm.
F. ys"$ TGNH t7N "#H "$)-i I'" D "$#i%& E( 1 =!/ +#i t78 +#N" :#i4t +#6/ t#!"# t'"
1] $i' m/! :#)! t#/4.
P. n/6t +# QA+$ Vr B =d d("$ D Iộ &#G" zryN.
Q. N#G& +# WAA+$ Vr •2 B*" $i' :#)! t#/4 L1.AAAB Eà WAA+$ Vr B2 B*" $i' :#)! t#/4
1`.AAAB d "$)-i I'" :#/0M" B4"2 t#/4 GTGT \à 1A]2 B^ t#!"# t'" BU IO"$ ti>"
:#/0M" +#N".
L. n/6t +# LAA+$ Vr • Eà PAA+$ Vr B Eà t7v: ti4& Jn =N" &#cm.
h,/ :i/: T3"# t'" Eà t7<"# Ià0 Igt t'" $#i =u t<"# #<"# t7," t#5 #% t#V"$ KKTn Eqi :':
&#)*"$ &#'& t3"# $i' t7j #à"$ t1" +#: N#G& t7)q: – n/6t t7)q: k}I}Ol2 N#G& =!/ – n/6t t7)q:
krI}Ol2 I<"# Y/T" $i! Y/0>" :/Vi +92 I<"# Y/T" $i! Y/0>" \i," #à".

Bài $iNi

Ci/ +9:
• w P[.AAA.AAA w [AA . LA.AAA
B w P.AAA.AAA w @AA . @A.AAA


1. N#G& +#

NH TK 1Q@ k•l: F1.AAA.AAA w QAA . L@.AAA
NH TK 1FF k•l: F.1AA.AAA
C; TK FF1: FP.1AA.AAA

NH TK 1Q@ kBl: L.FAA.AAA w FAA . @1.AAA
NH TK 1FF: LFA.AAA
C; FF1: L.`FA.AAA
NH TK 1Q@ k•l: 1AA.AAA w k1WL.AAA ‚ 1L.AAAl
QAA
[AA

NH TK 1Q@ kBl: LA.AAA w k1WL.AAA ‚ 1L.AAAl
FAA
[AA

NH TK FF1: 1L.AAA
C; TK 111: 1WL.AAA

Gi' Vr • kt3"# \/e" :#i &#3 EG" :#/0M"l: L@.@AA w
F1.AAA.AAA x 1AA.AAA
QAA

Gi' Vr B kt3"# \/e" :#i &#3 EG" :#/0M"l: @1.@AA w
L.FAA.AAA x LA.AAA
FAA



@. n/6t +#

P#)*"$ &#'& }I}O:
NH TK L@1: LL.QLA.AAA
C; TK 1Q@ k•l: LA.PPA.AAA w [AA . LA.AAA x @AA . L@.@AA
C; TK 1Q@ kBl: L.1@A.AAA w @AA . @A.AAA x 1AA . @1.@AA

P#)*"$ &#'& rI}O:
NH TK L@1: LW.PLA.AAA
C; TK 1Q@ k•l: L1.1AA.AAA w QAA . L@.@AA x QAA . LA.AAA
C; TK 1Q@ kBl: L.FLA.AAA w FAA . @1.@AA

P#)*"$ &#'& I<"# Y/T" $i! Y/0>" \i," #à":
Gi' t7/"$ I<"# :U! •: LA.[QA w
[AA LA.AAA x QAA L@.@AA
[AA x QAA

Gi' t7/"$ I<"# :U! B: @A.W@A w
@AA @A.AAA x FAA @1.@AA
@AA x FAA

NH TK L@1: LW.ALL.AAA
C; TK 1Q@ k•l: LA.[QA.AAA w LA.[QA . 1.AAA
C; TK 1Q@ kBl: L.@1L.AAA w @A.W@A . FAA

P#)*"$ &#'& I<"# Y/T" :/Vi +9:
Gi' t7/"$ I<"# :/Vi +9 :U! •: LA.`AA w
[AA LA.AAA x QAA L@.@AA x WAA L1.AAA
[AA x QAA x WAA

Gi' t7/"$ I<"# :/Vi +9 :U! B: 1`.W@A w
@AA @A.AAA x FAA @1.@AA x WAA 1`.AAA
@AA x FAA x WAA

NH TK L@1: LL.[1L.AAA
C; TK 1Q@ k•l: LA.`AA.AAA w LA.`AA . 1.AAA
C; TK 1Q@ kBl: Q.`1L.AAA w 1`.W@A . FAA


F. T7N ti>":

NH TK FF1: FWF.AAA w kF1.AAA.AAA x L.FAA.AAAl . 1]
C; TK Q1Q: FWF.AAA

NH TK FF1: PA.LQW.AAA w kFP.1AA.AAA x L.`FA.AAAl – FWF.AAA
C; TK 11@: PA.LQW.AAA

P. n/6t +#:

P#)*"$ &#'& }I}O:
NH TK LP@: 1.ALA.AAA
C; TK 1Q@ kBl: 1.ALA.AAA w QA . @1.@AA

P#)*"$ &#'& rI}O:
NH TK LP@: 1.AAA.AAA
C; TK 1Q@ kBl: 1.AAA.AAA w QA . @A.AAA

P#)*"$ &#'& I<"# Y/T" $i! Y/0>" \i," #à":
Gi' t7/"$ I<"# :U! B: @A.W@A w
@A.W@A @AA x A A
@AAxA

NH TK LP@: 1.AFL.AAA
C; TK 1Q@ kBl: 1.AFL.AAA w QA . @A.W@A

P#)*"$ &#'& I<"# Y/T" :/Vi +9:
NH TK LP@: `[L.AAA
C; TK 1Q@ kBl: `[L.AAA w QA . 1`.W@A


Q. N#G& +#:

NH TK 1Q@ k•l: P@.WAA.AAA w WAA . L1.AAA
NH TK 1Q@ kBl: 1F.FAA.AAA w WAA . 1`.AAA
NH TK 1FF: Q.LAA.AAA w kP@.WAA.AAA x 1F.FAA.AAAl . 1A]
C; TK 11@: L1.LAA.AAA


L. n/6t +#:

P#)*"$ &#'& }I}O:
NH TK L@1: PP.[`A.AAA
C; TK 1Q@ k•l: FL.`LA.AAA w FAA . L@.@AA x FAA . L1.AAA
C; TK 1Q@ kBl: W.`FA.AAA w 1QA . @1.@AA x @QA . 1`.AAA

P#)*"$ &#'& rI}O:
NH TK L@1: PP.@AA.AAA
C; TK 1Q@ k•l: FL.LAA.AAA w LAA . L1.AAA
C; TK 1Q@ kBl: W.LAA.AAA w PAA . 1`.AAA

P#)*"$ &#'& I<"# Y/T" $i! Y/0>" \i," #à":
Gi' t7/"$ I<"# :U! •: LA.`LA w
LA.[QA FAA x L1.AAA WAA
FAA x WAA

Gi' t7/"$ I<"# :U! B: 1`.FAA w
@A.W@A 1QA x 1`.AAA WAA
1QA x WAA

NH TK L@1: PP.@`L.AAA
C; TK 1Q@ k•l: FL.QWL.AAA w LAA . LA.`LA
C; TK 1Q@ kBl: W.W@A.AAA w PAA . 1`.FAA
P#)*"$ &#'& I<"# Y/T" :/Vi +9:
NH TK L@1: PP.P@[.AAA
C; TK 1Q@ k•l: FL.QPA.AAA w LAA . LA.`AA
C; TK 1Q@ kBl: W.[[[.AAA w PAA . 1`.W@A
T7i" N$p: T#i%" – TCyN AW – KF@ #tt&:{{ƒƒƒ."#m=„7.:m
|m!i\: t#i5"…Edi:#…"A1†0!#.:m
Bài @.@: TRi 1 d!"# "$#i%& :; t<"# #<"# "#G& – ./6t +# EGt \i%/ • "#) =!/:
N$à0 yi‡" $iNi
C*"
$i'
N#G& n/6t T1"
Jr Ti>" Jr Ti>" Jr Ti>"
T1" Bi/ t#'"$ 1A.AAA 1AA 1.AAA.AAA
A@{AL N#G& +# 1A.@AA FAA F.ALA.AAA
AP{AL N#G& +# 1A.LAA PAA P.@PA.AAA
AQ{AL n/6t +# PAA ˆ
1A{AL N#G& +# 1A.FAA @AA @.ALA.AAA
1P{AL n/6t +# FAA ˆ
@A{AL N#G& +# 1A.QAA LAA L.FAA.AAA
@Q{AL n/6t +# QAA ˆ
T1" :/Vi t#'"$ PAA

h,/ :i/: H^0 t3"# $i' t#v: t4 ./6t +# :U! EGt \i%/ • Eà Bi>" Eà :#‰ :; d6/ kˆl t7," IN"$ t#5
:': &#)*"$ &#'& Eà $i' t#v: t4 B3:# d!"#. C# Ii4t "4/ '& d("$ &#)*"$ &#'& $i' t#v: t4 B3:#
d!"# t#< =V \)H"$ ./6t :( t#M "#) =!/:
N$à0 AQ{AL: n/6t PAA+$ $1m @AA+$ "#G& "$à0 A@{AL Eà @AA+$ "#G& "$à0 AP{AL 
N$à0 1P{AL: n/6t FAA+$ $1m 1AA+$ t1" Bi/ +9 Eà @AA+$ "#G& "$à0 AP{AL 
N$à0 @Q{AL: n/6t QAA+$ $1m 1AA+$ "#G& "$à0 1A{AL Eà PAA+$ "#G& "$à0 @A{AL 

Bài $iNi

N$à0 yi‡" $iNi
C*"
$i'
N#G& n/6t T1"
Jr Ti>" Jr Ti>" Jr Ti>"
T1" Bi/ t#'"$ 1A.AAA 1AA 1.AAA.AAA
A@{AL N#G& +# 1A.@AA FAA F.ALA.AAA
AP{AL N#G& +# 1A.LAA PAA P.@PA.AAA
AQ{AL n/6t +# PAA P.1LA.AAA
1A{AL N#G& +# 1A.FAA @AA @.ALA.AAA
1P{AL n/6t +# FAA F.1@A.AAA
@A{AL N#G& +# 1A.QAA LAA L.FAA.AAA
@Q{AL n/6t +# QAA Q.@FA.AAA
T1" :/Vi t#'"$ PAA

N$à0 AQ{AL: n/6t PAA+$ w P.1LA.AAAB w @AA . 1A.@AA x @AA . 1A.LAA wŠ Gi': 1A.PAAB 
N$à0 1P{AL: n/6t FAA+$ w F.1@A.AAAB w 1AA . 1A.AAA x @AA . 1A.LAA wŠ Gi': 1A.PAAB 
N$à0 @Q{AL: n/6t QAA+$ w Q.@FA.AAAB w 1AA . 1A.FAA x PAA . 1A.QAA wŠ Gi': 1A.PLAB T7i" 
N$p: T#i%" – TCyN AW – KF@ #tt&:{{ƒƒƒ."#m=„7.:m
|m!i\: t#i5"…Edi:#…"A1†0!#.:m
Bài @.F: Ce"$ t0 Ti4" T#j"# "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 +4 t'" #à"$ t1" +#
t#5 &#)*"$ &#'& +, +#!i t#)-"$ ./0,"2 t7"$ t#'"$ Q :; t<"# #<"# :e"$ :( • "#) =!/:
I. JV d) Bi/ t#'"$ Q:
TK 1QF: Q.AAA.AAAB w 1.AAA B*" Ej • . Q.AAAB 
TK 1FF: F.AAA.AAAB 
II. T<"# #<"# &#'t =i"# t7"$ t#'"$ Q:
1. Ce"$ t0 Mi"# r"$ :#/0M" B4" B*" Ej một \e #à"$ :e"$ :( •2 t7j $i' #à"$ $#i t7," #;!
B*" \à P.AAA B*" Ej2 B*" $i' :#)! t#/4 Q.LAAB2 t#/4 GTGT 1A]. K#i +iMm "#G" "#G&
+# &#'t #i%" t#i4/ FAA B*" Ej #à"$2 B*" Ej :# "#G& +# Eà :#6& "#G" t#!"# t'" t#5
=V #à"$ t#v: "#G".
@. C*" Ej ./6t @.AAA :e"$ :( • :# Iộ &#G" I'" #à"$ =d d("$ t7"$ P t#'"$2 &#T" Iu t8
t#'"$ "à0.
F. n/6t t7N \Ri 1.AAA :e"$ :( • :# :e"$ t0 Mi"# r"$ E< #à"$ +‹m &#cm :#6t2 I," I'" B^
t#/ #1i E> "#G& +#.
P. n/6t 1.AAA :e"$ :( • BM &#(: E( =N" ./6t =N" &#cm Eà QAA :e"$ :( • :# Iộ &#G"
Y/N" \o d!"# "$#i%&.
Q. Ce"$ t0 r"$ HNi :#/0M" B4" B*" Ej một \e #à"$ :e"$ :(2 t7j $i' #à"$ $#i t7," #;! B*"
\à P.AAA B*" Ej2 B*" $i' L.AAAB2 t#/4 GTGT 1A]. Hà"$ "#G& +# BU. J!/ B; d #à"$
+‹m &#cm :#6t2 B*" Ej B> "$#j I," I'" $iNm $i' @A] t7," $i' t#!"# t'" k:; I! $1m
:N t#/4 GTGT 1A]l2 I," I'" B^ :#6& "#G".
L. C*" Ej :#i ti>" m?t t7N #4t "H :# :e"$ t0 Mi"# r"$ =!/ +#i B^ t78 Bi &#i" :#i4t +#6/
t#!"# t'" 1] t7," =V ti>" t#!"# t'".
h,/ :i/: T3"# t'" Eà t7<"# Ià0 Igt t'" $#i =u t<"# #<"# t7,"2 Ii4t 7O"$ B*" Ej .': Bj"# $i' t7j
t#v: t4 #à"$ ./6t +# t#5 &#)*"$ &#'& "#G& t7)q: ./6t t7)q: k}I}Ol.

Bài $iNi

1.
NH TK 1QF: @A.W@A.AAA w F.WAA . Q.LAA
NH TK 1FF: @.AW@.AAA
C; TK FF1: @@.W`@.AAA


@.
NH TK LP1: @.LQA.AAA
NH TK 1P@: W.`QA.AAA
C; TK 1QF: 1A.LAA.AAA w 1.AAA . Q.AAA x 1.AAA . Q.LAA
F.
NH TK FF1: L.1LA.AAA
C; TK 1FF: QLA.AAA
C; TK 1QF: Q.LAA.AAA w 1AAA . Q.LAA


P.
NH TK L@W: Q.LAA.AAA w 1AAA . Q.LAA
NH TK LP@: @.[AA.AAA w QAA . Q.LAA
C; TK 1QF: [.PAA.AAA


Q.
NH TK 1QF: @P.AAA.AAA w P.AAA . L.AAA
NH TK 1FF: @.PAA.AAA
C; TK FF1: @L.PAA.AAA

NH TK FF1: Q.@[A.AAA w @L.PAA.AAA . @A]
C; TK 1FF: P[A.AAA w @.PAA.AAA . @A]
C; TK 1QF: P.[AA.AAA w @P.AAA.AAA . @A]


L.
NH TK FF1: 1L.LF@.AAA w @@.W`@.AAAA – L.1LA.AAA
C; TK 111: 1L.PLQ.L[A w k@@.W`@.AAA – L.1LA.AAAl . ``]
C; TK Q1Q: 1LL.F@A w k@@.W`@.AAA – L.1LA.AAAl . 1]
T7i" N$p: T#i%" – TCyN AW – KF@ #tt&:{{ƒƒƒ."#m=„7.:m
|m!i\: t#i5"…Edi:#…"A1†0!#.:m
Bài @.P: Ce"$ t0 =N" ./6t •BC +, +#!i Eà "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t78 t#/42 +4
t'" #à"$ t1" +# t#5 &#)*"$ &#'& +, +#!i t#)-"$ ./0,"2 t3"# $i' #à"$ t1" +# t#5 &#)*"$
&#'& N#G& t7)q: – n/6t t7)q: k}I}Ol.
JV d) Bi/ t#'"$ 1@ một Eài tài +#N" "#) =!/: kC*" Ej t3"#: C1"$l
TK 1Q@: 11A.AAA.AAA k:#i ti4t: Q.AAA+$l 
TK 1QP: [.AAA.AAA 
TK 1QQ: F1Q.AAA.AAA k:#i ti4t: W.AAA =N" &#cml 
C': tài +#N" +#': :; =V d) #H& \o.
T7"$ t#'"$ 1@2 &#'t =i"# :': "$#i%& E( +4 t'" =!/: kC*" Ej t3"#: C1"$l
1. M/! Q.AAA+$ EGt \i%/ k$i' m/! :#)! t#/4 @A.AAAB{+$2 t#/4 GTGT 1A]l2 :#)! t#!"#
t'" ti>" :# "#à :/"$ :6&. C#i &#3 EG" :#/0M" t#!"# t'" IO"$ ti>" m?t tRm S"$
Q.QAA.AAAB kI! $1m t#/4 GTGT 1A]l. VGt \i%/ "#G& +# BU.
@. Ce"$ t0 •BC :#/0M" +#N" t#!"# t'" ti>" m/! EGt \i%/ :# "#à :/"$ :6& =!/ +#i t78
:#i4t +#6/ t#!"# t'" @] kt3"# t7," $i' m/! :#)! t#/4l.
F. n/6t +# [.AAA+$ EGt \i%/ ds"$ t7v: ti4& =N" ./6t =N" &#cm.
P. Ti>" \)*"$ &#Ni t7N :U! t#'"$ 1@:
Bộ &#G" JV ti>" kBl
Ce"$ "#T" t7v: ti4& =N" ./6t @A.AAA.AAA
N#T" Ei," Y/N" \o &#T" .)D"$ 1A.AAA.AAA
N#T" Ei," I'" #à"$ 1A.AAA.AAA
N#T" Ei," Y/N" \o d!"# "$#i%& 1Q.AAA.AAA
Tu"$ :ộ"$ QQ.AAA.AAA

Q. T73:# BHhT2 BHnH Eà KPCC t#5 t~ \% Y/0 Bj"#.
L. T73:# +#6/ #! tài =N" :V Bj"# t#'"$ 1@:
Bộ &#G" JV ti>" kBl
P#T" .)D"$ =N" ./6t 1A.AAA.AAA
Bộ &#G" I'" #à"$ 1A.AAA.AAA
Bộ &#G" Y/N" \o d!"# "$#i%& Q.AAA.AAA
Tu"$ :ộ"$ @Q.AAA.AAA

W. N#G& +# \Ri 1.AAA+$ EGt \i%/ =d d("$ +#e"$ #4t2 t7j $i' @1.AAA.AAAB.
[. P#T" .)D"$ =N" ./6t #à" t#à"# "#G& +# P.AAA =N" &#cm. C#i &#3 =N" ./6t d_ d!"$
:/Vi t#'"$ 1F.WAA.AAAB
`. n/6t +# 1A.AAA =N" &#cm :#/0M" B4" :# :e"$ t0 • Eqi $i' I'" :#)! t#/4 LQ.AAAB{=&2
t#/4 GTGT 1A]. C/Vi t#'"$ :e"$ t0 • :#)! "#G" B)H: #à"$.
h,/ :i/: T3"# t'" Eà t7<"# Ià0 Igt t'" $#i =u t<"# #<"# t7,".
Bài $iNi

1.
NH TK 1Q@: 1AA.AAA.AAA w @A.AAA . Q.AAA
NH TK 1FF: 1A.AAA.AAA
C; TK FF1: 11A.AAA.AAA

NH TK 1Q@: Q.AAA.AAA
NH TK 1FF: QAA.AAA
C; TK 1P1: Q.QAA.AAA

Gi' ./6t +# :U! "$/0," \i%/: @1.AAA w
1AA.AAA.AAA x Q.AAA.AAA
Q.AAA



@.
NH TK FF1: 11A.AAA.AAA
C; TK 111: 1A[.AAA.AAA
C; TK Q1Q: @.AAA.AAA w 1AA.AAA.AAA . @]


F.
NH TK L@1: 1WF.AAA.AAA
C; TK 1Q@: 1WF.AAA.AAA w 11A.AAA.AAA x F.AAA . @1.AAA


P.
NH TK L@@: @A.AAA.AAA
NH TK L@W: 1A.AAA.AAA
NH TK LP1: 1A.AAA.AAA
NH TK LP@: 1Q.AAA.AAA
C; TK FFP: QQ.AAA.AAA


Q.
NH TK L@@: F.[AA.AAA w @A.AAA.AAA . 1`]
NH TK L@W: 1.`AA.AAA w 1A.AAA.AAA . 1`]
NH TK LP1: 1.`AA.AAA w 1A.AAA.AAA . 1`]
NH TK LP@: @.[QA.AAA w 1Q.AAA.AAA . 1`]
NH TK FFP: F.FAA.AAA w QQ.AAA.AAA . L]
C; TK FF[: 1F.WQA.AAA


L.
NH TK L@W: 1A.AAA.AAA
NH TK LP1: 1A.AAA.AAA
NH TK LP@: Q.AAA.AAA
C; TK @1P: @Q.AAA.AAA
W.
NH TK 1Q@: @1.AAA.AAA w @1.AAA . 1.AAA
C; TK L@1: @1.AAA.AAA


[.
TK L@1
k1Q@l 1WF.AAA.AAA A@1.AAA.AAA k1Q@l
1Q@.AAA.AAA k1QPl

TK L@@
kFFPl @A.AAA.AAA @F.[AA.AAA k1QPl
kFF[l F.[AA.AAA

TK L@W
kFFPl 1A.AAA.AAA @1.`AA.AAA k1QPl
kFF[l 1.`AA.AAA
k@1Pl 1A.AAA.AAA

TK 1QP
[.AAA.AAA
kL@1l 1Q@.AAA.AAA 1`@.AAA.AAA k1QQl
kL@@l @F.[AA.AAA
kL@Wl @1.`AA.AAA
1F.WAA.AAA

NH TK 1QP: 1`W.WAA.AAA
C; TK L@1: 1Q@.AAA.AAA
C; TK L@@: @F.[AA.AAA
C; TK L@W: @1.`AA.AAA

NH TK 1QQ: 1`@.AAA.AAA
C; TK 1QP: 1`@.AAA.AAA

Gi' "#G& +#: P[.AAAB w
1`@.AAA.AAA
P.AAA



`.
NH TK 1QW: PQ`.AAA.AAA
C; TK 1QQ: PQ`.AAA.AAA w F1Q.AAA.AAA x P[.AAA . F.AAA
Bài @.Q: Ce"$ t0 +i"# d!"# HH tu :#S: +4 t'" #à"$ t1" +# t#5 &#)*"$ &#'& +, +#!i
t#)-"$ ./0,"2 .': Bj"# $i' t7j #à"$ t1" +# t#5 &#)*"$ &#'& I<"# Y/T" $i! Y/0>" :/Vi +9.
Nộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t78. T7"$ t#'"$ F2 :; tài \i%/ "#) =!/:
I. JV d) Bi/ t#'"$:
TK 1QL: 1F.PF1.@AAB kL.PAA B*" Ej #à"$ nl 
TK 1QW: [PA.AAAB kPAA B*" Ej #à"$ n – $di I'" :# :e"$ t0 Bl 
TK 1F1: 1@.AAA.AAAB kC#i ti4t: Ce"$ t0 • :b" "H @A.AAA.AAAB2 Ce"$ t0 B S"$ t7)q: 
ti>" m/! #à"$ [.AAA.AAABl
II. T73:# :': "$#i%& E( &#'t =i"# t7"$ t#'"$:
1. n/6t +# QAA B*" Ej #à"$ n I'" :# :e"$ t0 B2 $i' I'" :#)! t#/4 @.[AAB{B*" Ej2 t#/4
GTGT 1A]. Ti>" #à"$ :#)! t#/2 :e"$ t0 B B^ "#G" B)H: #à"$.
@. N#G& +# L.AAA B*" Ej #à"$ n m/! :U! :e"$ t0 C Eqi $i' m/! :#)! t#/4 @.@AAB{B*" Ej2
t#/4 GTGT 1A]2 ti>" #à"$ :#)! t#!"# t'".
F. n/6t +# @.AAA B*" Ej #à"$ n $Di I'" :# :e"$ t0 B.
P. N#G& +# P.AAA B*" Ej #à"$ n m/! :U! :e"$ t0 y Eqi $i' m/! :#)! t#/4 @.@QAB{B*" Ej2
t#/4 GTGT 1A]2 B^ t#!"# t'" IO"$ ti>" m?t.
Q. Ce"$ t0 B :#6& "#G" t#!"# t'" =V #à"$ $Di Bi I'" D t#'"$ t7)q:2 =V \)H"$ PAA B*" Ej2
$i' I'" :#)! t#/4 @.`AAB{B*" Ej2 t#/4 GTGT 1A].
L. n/6t +# L.AAA B*" Ej #à"$ n $Di Bi I'" :# :e"$ t0 •2 $i' I'" :#)! t#/4 @.`AAB{B*"
Ej2 t#/4 GTGT 1A]. J!/ B; "#G" B)H: #1i I' :U! :e"$ t0 • B^ "#G" B)H: #à"$2
"#)"$ :#• :#6& "#G" t#!"# t'" Q.AAA B*" Ej #à"$ n2 =V :b" \Ri d +‹m &#cm :#6t B^
t7N \Ri. Ce"$ t0 HH B^ :# "#G& +# 1.AAA B*" Ej #à"$ n t7N \Ri.
h,/ :i/: T7<"# Ià0 Igt t'" $#i =u.

Bài \àm

Gi' EV" I<"# Y/T" :/Vi +9 :U! #à"$ n: @.1WF w
1F.PF1.@AA x L.AAA @.@AA x P.AAA @.@QA
L.PAA x L.AAA x P.AAA


1.
NH TK LF@: 1.A[L.QAA w @.1WF . QAA
C; TK 1QL: 1.A[L.QAA

NH TK 1F1: 1.QPA.AAA
C; TK FFF: 1PA.AAA
C; TK Q11: 1.PAA.AAA
@.
NH TK 1QL: 1F.@AA.AAA w L.AAA . @.@AA
NH TK 1FF: 1.F@A.AAA
C; TK FF1: 1P.Q@A.AAA


F.
NH TK 1QW: P.FPL.AAA
C; TK 1QL: P.FPL.AAA w @.1WF . @.AAA


P.
NH TK 1QL: `.AAA.AAA w P.AAA . @.@QA
NH TK 1FF: `AA.AAA
C; TK 111: `.`AA.AAA


Q.
NH TK LF@: [PA.AAA
C; TK 1QW: [PA.AAA

NH TK 1F1: 1.@WL.AAA
C; TK FFF: 11L.AAA
C; TK Q11: 1.1LA.AAA


L.
NH TK 1QW: 1F.AF[.AAA
C; TK 1QL: 1F.AF[.AAA w @.1WF . L.AAA

NH TK LF@: 1A.[LQ.AAA
C; TK 1QW: 1A.[LQ.AAA w @.1WF . Q.AAA

NH TK 1QL: @.1WF.AAA w @.1WF . 1.AAA
C; TK 1QW: @.1WF.AAA

NH TK 1F1: 1Q.`QA.AAA
C; TK FFF: 1.PQA.AAA
C; TK Q11: 1P.QAA.AAA w Q.AAA . @.`AA
Bài @.L: Ce"$ t0 HH t#/ộ: BVi t)H"$ "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 tu :#S: +4
t'" #à"$ t1" +# t#5 &#)*"$ &#'& +, +#!i t#)-"$ ./0,". T7"$ t#'"$ [ :; t<"# #<"# "#)
=!/:
1. T<"# #<"# m/! #à"$
!. N#G" B)H: một =V #à"$ d :e"$ t0 Mi"# P#)q: $Di B4"2 t7j $i' #à"$ $#i t7," #;! B*"
\à Q.@AA B*" Ej . @[.AAAB2 t#/4 GTGT 1A]. K#i +iMm "#G" "#G& +# &#'t #i%" t#i4/ 1AA
B*" Ej. Ce"$ t0 :#6& "#G" t#!"# t'" t#5 =V t#v: "#G". N4/ :e"$ t0 t#!"# t'" t7"$
Eb"$ 1A "$à0 +M t8 \g: "#G" #à"$ =Œ B)H: #)D"$ :#i4t +#6/ t#!"# t'" @] $i' t#!"#
t'".
I. N#G& +# #à"$ m/! B!"$ Bi B)-"$ t#'"$ t7)q: Eqi $i' t7j Q.AAA.AAAB k#;! B*" LL@
"$à0 1[{AW :; $i' t7jl2 =V #à"$ :b" \Ri = Eqi #;! B*" Ij t#i4/ :#)! .': Bj"# "$/0,"
"#T" 1.AAA.AAAB.
:. N#G" B)H: :#S"$ t8 Bbi ti>" :U! :e"$ t0 Hà"$ Mi"# B> "$#j t#!"# t'" \e #à"$ t7j $i'
t#5 #;! B*" :#)! t#/4 @A.AAA.AAAB2 t#/4 GTGT 1A]2 B*" Ej B^ t#!"# t'" IO"$ ti>"
m?t2 :/Vi t#'"$ #à"$ :#)! E>.
d. JV #à"$ m/! :U! :e"$ t0 Mi"# P#)q:2 B*" Ej B)H: $iNm $i' 1A] $i' t#!"# t'" k$1m
t#/4 GTGT 1A]l d #à"$ +‹m &#cm :#6t. C*" Ej B^ :#i ti>" m?t t#!"# t'" :# :e"$
t0 Mi"# P#)q: t7"$ t#-i $i!" B)H: #)D"$ :#i4t +#6/ t#!"# t'".
@. T<"# #<"# I'" #à"$
!. B'" :# :e"$ t0 • t#/ IO"$ :#/0M" +#N" $i' I'" :#)! t#/4 \à @[.AAA.AAAB2 t#/4
GTGT \à 1A]2 B^ "#G" $i60 I' :; :U! "$T" #à"$2 $i' t#v: t4 #à"$ ./6t +#
@@.AAA.AAAB.
I. n/6t I'" :#j/ :# :e"$ t0 z một \e #à"$ t7j $i' I'" :#)! t#/4 \à PA.AAA.AAAB2 t#/4
GTGT 1A]. T#5 t#Ž! t#/G"2 "4/ :e"$ t0 z t#!"# t'" t7)q: t#-i #R" =Œ B)H: #)D"$
:#i4t +#6/ @] t7," $i' t#!"# t'"2 $i' t#v: t4 ./6t I'" F1.QAA.AAAB.
:. N#G" B)H: #1i I' :U! :e"$ t0 TT" T#à"# t7N \Ri một =V #à"$ #;! B^ m/! D t#'"$
t7)q:2 #à"$ B^ "#G& +# Eqi $i' \à 1A.AAA.AAAB2 B^ :#i ti>" m?t t7N \Ri t#5 $i' I'"
:#)! t#/4 \à 11.AAA.AAAB2 t#/4 GTGT 1A].
h,/ :i/: T3"# t'" Eà t7<"# Ià0 :': Igt t'" $#i =u.
T7<"# Ià0 :': =u :#i ti4t Eà =V :'i :U! :': TK #à"$ t1" +#.

Bài $iNi

1. T<"# #<"# m/! #à"$:

!.
NH TK 1QL: 1P@.[AA.AAA w Q.1AA . @[.AAA
NH TK 1FF: 1P.@[A.AAA
C; TK FF1: 1QW.A[A.AAA
I.
NH TK 1QL: P.AAA.AAA
NH TK 1F[1: 1.AAA.AAA
C; TK 1Q1: Q.AAA.AAA


:.
NH TK 1Q1: @A.AAA.AAA
NH TK 1FF: @.AAA.AAA
C; TK 111: @@.AAA.AAA


d.
NH TK FF1: 1Q.WA[.AAA w 1QW.A[A.AAA . 1A]
C; TK 1FF: 1.P@[.AAA w 1P.@[A.AAA . 1A]
C; TK 1QL: 1P.@[A.AAA w 1P@.[AA.AAA . 1A]

NH TK FF1: 1P1.FW@.AAA w 1QW.A[A.AAA – 1Q.WA[.AAA
C; TK 111: 1F[.QPP.QLA
C; TK Q1Q: @.[@W.PPA w k1QW.A[A.AAA – 1Q.WA[.AAAl . @]


@. T<"# #<"# I'" #à"$:

!.
NH TK LF@: @@.AAA.AAA
C; TK 1QL: @@.AAA.AAA

NH TK 11@: FA.[AA.AAA
C; TK FFF: @.[AA.AAA
C; TK Q11: @[.AAA.AAA


I.
NH TK LF@: F1.QAA.AAA
C; TK 1QL: F1.QAA.AAA

NH TK 1F1: PP.AAA.AAA
C; TK FFF: P.AAA.AAA
C; TK Q11: PA.AAA.AAA

N4/ :e"$ t0 z t#!"# t'" ti>" t7)q: #R" BM B)H: #)D"$ :#i4t +#6/
NH TK LFQ: [[A.AAA w PP.AAA.AAA . @]
NH TK 111: PF.1@A.AAA
C; TK 1F1: PP.AAA.AAA



:.
NH TK 1QL: 1A.AAA.AAA
C; TK LF@: 1A.AAA.AAA

NH TK QF1: 11.AAA.AAA
NH TK FFF: 1.1AA.AAA
C; TK 111: 1@.1AA.AAA


J• CÁI TÀI KHOẢN 1QL C•• C‘NG Th HH

kC*" Ej t3"#: B1"$l
C#S"$ t8
yi‡" $iNi
Tài +#N"
BVi S"$
JV ti>"
N$à0 JV NH C;
JV d Bi/ t#'"$ n ƣ
t t N#G" #à"$ :t0 Mi"# P#)q: FF1 1P@.[AA.AAA
t t N#G& +# #à"$ B!"$ Bi B)-"$ 1Q1 P.AAA.AAA
t t GiNm $i' #à"$ I'" :t0 Mi"# P#)q: FF1 1P.@[A.AAA
t t B'" #à"$ :# :t0 • LF@ @@.AAA.AAA
t t B'" :#j/ :# :t0 z LF@ F1.QAA.AAA
t t N#G" \Ri #à"$ Ij t7N t8 :t0 TT" T#à"# LF@ 1A.AAA.AAA
Cộ"$ =V d t7"$ t#'"$ 1QL.[AA.AAA LW.W[A.AAA ƣ
JV d :/Vi t#'"$ n ƣ
CHƯƠNG F – KẾ TOÁN TÀI JẢN C’ C“NH

Bài F.1: TRi :e"$ t0 Mi"# Hà "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 t7"$ t#'"$ Q :; tài
\i%/:
1. N$à0 A[{AQ m/! 1 TJCC #K/ #<"# =d d("$ D Iộ &#G" =N" ./6t2 t#5 HC GTGT $i'
m/! QA.AAA.AAAB2 t#/4 GTGT 1A]2 :#)! t#!"# t'" :# "$)-i I'". C#i &#3 EG"
:#/0M" :#i IO"$ ti>" m?t: @1A.AAAB k$1m t#/4 GTGT Q]l. Tài =N" "à0 d "$/1" EV"
Bi/ t) nyCB Bài t#p.
@. N$à0 1[{AQ m/! 1 TJCC #K/ #<"# =d d("$ D Iộ &#G" I'" #à"$2 t#5 HC GTGT :; $i'
m/! LA.AAA.AAAB2 t#/4 GTGT 1A]2 ti>" :#)! t#!"# t'". C#i &#3 \X& B?t &#Ni t7N \à:
@.QAA.AAAB kt7"$ B; t#/4 GTGT FAA.AAABl. Tài =N" "à0 d Y/Z Bi/ t) &#'t t7iM" tài t7H
t#5 "$/0," $i'.
F. N$à0 @A{AQ m/! 1 TJCC #K/ #<"# =d d("$ D "#à t7” :e"$ t02 t#5 HC GTGT :; $i'
m/! \à @A.AAA.AAAB2 t#/4 GTGT 1A]2 B^ t#!"# t'" IO"$ ti>" m?t. C#i &#3 EG" :#/0M"
:#i IO"$ ti>" m?t: @1A.AAAB kt7"$ B; t#/4 GTGT 1A.AAABl. Tài =N" "à0 d Y/Z &#g: \Hi
Bài t#p.
P. N$à0 @Q{AQ m/! 1 TJCC #K/ #<"# =d d("$ D Iộ &#G" Y/N" \o d!"# "$#i%&2 t#5 HC
GTGT :; $i' m/! \à 1QA.AAA.AAAB2 t#/4 GTGT 1A]2 ti>" :#)! t#!"# t'" :# "$)-i
I'". r% &#3 t7)q: IR :#i IO"$ ti>" m?t: 1.QAA.AAAB. C^ E!0 dài #R" BM t#!"# t'" BU.
h,/ :i/:
t T#v: #i%" Igt t'" \i," Y/!" :': "$#i%& E( +i"# t4 &#'t =i"# t7,".
t H^0 .': Bj"# :': :#S"$ t8 +4 t'" =d d("$ \àm :a" :S $#i "#G" :': "$#i%& E( t7,".

Bài $iNi

1. N$à0 A[{AQ

NH TK @11: QA.AAA.AAA
NH TK 1FF: Q.AAA.AAA
C; TK FF1: QQ.AAA.AAA

NH TK @11: @AA.AAA
NH TK 1FF: 1A.AAA
C; TK 111: @1A.AAA
NH TK PP1: QA.@AA.AAA
C; TK P11: QA.@AA.AAA


@. N$à0 1[{AQ

NH TK @11: LA.AAA.AAA
NH TK 1FF: L.AAA.AAA
C; TK FF1: LL.AAA.AAA

NH TK @11: @.@AA.AAA
NH TK 1FF: FAA.AAA
C; TK FF1: @.QAA.AAA

NH TK P1P: L@.@AA.AAA
C; TK P11: L@.@AA.AAA


F. N$à0 @A{AQ

NH TK @11: @@.AAA.AAA
C; TK 111: @@.AAA.AAA

NH TK @11: @1A.AAA
C; TK 111: @1A.AAA

NH TK PF1@: @@.@1A.AAA
C; TK PF1F: @@.@1A.AAA


P. N$à0 @Q{AQ

NH TK @11: 1QA.AAA.AAA
NH TK 1FF: 1Q.AAA.AAA
C; TK FF1: 1LQ.AAA.AAA

NH TK @11: 1.QAA.AAA
C; TK FFF`: 1.QAA.AAA

NH TK FFF`: 1.QAA.AAA
C; TK 111: 1.QAA.AAA

NH TK FF1: 1LQ.AAA.AAA
C; TK FP1: 1LQ.AAA.AAA
Bài F.@: TRi :e"$ t0 JntTM T#à"# Ce"$ "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 t7"$
t#'"$ AW :; tài \i%/ =!/:
JV d) Bi/ t#'"$: TK @P1@: @QL.AAA.AAAB k.T0 dv"$ "#à +# •l
N$#i%& E( +i"# t4 &#'t =i"# t7"$ t#'"$:
1. N$à0 1L{AW ./6t +# EGt \i%/ QA.AAA.AAAB Eà :e"$ :( d("$ :( Q.AAA.AAAB B)! Eà .T0
dv"$ "#à +# •.
@. N$à0 1[{AW :#i ti>" m?t BM .T0 dv"$ "#à +# •: 1A.AAA.AAAB.
F. N$à0 @@{AW :/Vi t#'"$ Y/' t7<"# .T0 dv"$ "#à +# • #à" t#à"#2 :#i &#3 .T0 dv"$ &#Ni
t7N :# :e"$ t0 K \à LL.AAA.AAAB kt7"$ B; t#/4 GTGT L.AAA.AAABl2 TJCC B)H: Ià"
$i! B)! Eà =d d("$2 $i' Y/04t t'" B)H: d/0%t IO"$ `Q] :#i &#3 t#v: t42 Q] E)Ht
mS: +#e"$ t3"# Eà "$/0," $i' kd d!"# "$#i%& :#j/ t3"# Eà $i' EV" #à"$ I'" t7"$
+9l. Tài =N" "à0 B)H: #<"# t#à"# t8 "$/1" EV" Bi/ t) .T0 dv"$ :* IN".
P. N$à0 @L{AW :#0M" +#N" t#!"# t'" ti>" m/! &#i" m>m m'0 t3"# E> Y/N" t7j =N" ./6t
\à [A.AAA.AAAB.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"# ";i t7,".

Bài $iNi

1. N$à0 1L{AW

NH TK @P1@: QQ.AAA.AAA
C; TK 1Q@: QA.AAA.AAA
C; TK 1QF: Q.AAA.AAA


@. N$à0 1[{AW

NH TK @P1@: 1A.AAA.AAA
C; TK 111: 1A.AAA.AAA


F. N$à0 @@{AW

NH TK @P1@: LA.AAA.AAA
NH TK 1FF: L.AAA.AAA
C; TK FF1: LL.AAA.AAA


NH TK @11: FL1.`QA.AAA w F[1.AAA.AAA . `Q]
NH TK LF@: 1`.AQA.AAA w F[1.AAA.AAA . Q]
C; TK @P1@: F[1.AAA.AAA w @QL.AAA.AAA x QQ.AAA.AAA x 1A.AAA.AAA x LA.AAA.AAA

NH TK PP1: FL1.`QA.AAA
C; TK P11: FL1.`QA.AAA


P. N$à0 @L{AW

NH TK @1FQ: [A.AAA.AAA
C; TK 11@: [A.AAA.AAA

Bài F.F: TRi :e"$ t0 t#)*"$ mRi N#Gt Mi"# "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 :; t<"#
#<"# $iNm TJCC t7"$ t#'"$ L "#) =!/:
1. N$à0 1Q{AL t#!"# \o 1 "#à +# dv t7K #à"$ #;!2 :; "$/0," $i' 1Q[.PAA.AAAB2 t#-i $i!"
=d d("$ 1@ "am2 B^ t73:# +#6/ #! 1Q@.AAA.AAAB.
C#i &#3 t#!"# \o $1m:
t r)*"$: @.AAA.AAAB
t T73:# t#5 \)*"$: F[A.AAAB
t Ce"$ :( d("$ :(: P@A.AAAB
t Ti>" m?t: LAA.AAAB
T#/ "#G& t#!"# \o I'" &#4 \i%/ t#/ "$!0 IO"$ ti>" m?t 1.[AA.AAAB.
@. N$à0 @Q{AL I'" t#i4t Ij B!"$ =d d("$ D Iộ &#G" I'" #à"$ :; "$/0," $i' @P.AAA.AAAB2
B^ #! mb" \•0 +4 L.AAA.AAAB2 t#-i $i!" =d d("$ @ "am. C#i &#3 tT" t7!"$ t7)q: +#i I'"
QAA.AAAB t7N IO"$ ti>" m?t. Gi' I'" :#)! t#/4 Q.[AA.AAAB2 t#/4 GTGT 1A]2 B^ t#/
IO"$ ti>" m?t.
F. N$à0 @L{AL :#/0M" +#N" m/! 1 .5 #*i =d d("$ D Iộ &#G" Y/N" \o d!"# "$#i%& :;
$i' :#)! t#/4 @`L.AAA.AAAB2 t#/4 GTGT 1A]2 t#-i $i!" =d d("$ Q "am. r% &#3 t7)q: IR
1.AAA.AAAB t#!"# t'" IO"$ ti>" tRm S"$. Ti>" mei $iqi F.AAA.AAAB t7N IO"$ ti>" m?t.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"# t7,".

Bài $iNi

1. N$à0 1Q{AL

NH TK @1P: 1Q@.AAA.AAA
NH TK [11: L.PAA.AAA
C; TK @11: 1Q[.PAA.AAA

NH TK [11: F.PAA.AAA
C; TK FFP: @.AAA.AAA
C; TK FF[: F[A.AAA
C; TK 1QF: P@A.AAA
C; TK 111: LAA.AAA

NH TK 111: 1.[AA.AAA
C; TK W11: 1.[AA.AAA
@. N$à0 @Q{AL

NH TK @1P: L.AAA.AAA
NH TK [11: 1[.AAA.AAA
C; TK @11: @P.AAA.AAA

NH TK [11: QAA.AAA
C; TK 111: QAA.AAA

NH TK 111: L.F[A.AAA
C; TK FFF: Q[A.AAA
C; TK W11: Q.[AA.AAA


F. N$à0 @L{AL

NH TK @11: @`L.AAA.AAA
NH TK 1FF: @`.LAA.AAA
C; TK 11@: F@Q.LAA.AAA

NH TK @11: 1.AAA.AAA
C; TK FFF`: 1.AAA.AAA

NH TK FFF`: 1.AAA.AAA
C; TK 1P1: 1.AAA.AAA

NH TK @11: F.AAA.AAA
C; TK 111: F.AAA.AAA
Bài F.P: Ti4& t#5 Iài F.F Eqi h,/ :i/: n': Bj"# mS: +#6/ #! TJCC t7"$ t#'"$ L Eà Bj"#
+#N" "$#i%& E( t73:# +#6/ #!.
Tài \i%/ Iu =/"$:
t Ce"$ t0 t73:# +#6/ #! t#5 &#)*"$ &#'& B)-"$ t#–"$.
t MS: +#6/ #! t7/"$ I<"# 1 t#'"$ :U! TJCC #i%" :; Bi/ t#'"$ L \à F@.QAA.AAAB &#T" Iu
:#:
Bộ &#G" I'" #à"$: @@.QAA.AAAB 
Bộ &#G" zryN: 1A.AAA.AAAB 

Bài $iNi

N$#i%& E( 1 :U! "$à0 1Q{AL:
MS: +#6/ #! t73:# #à"$ t#'"$ :U! "#à +# w
1Q[.PAA.AAA
1@ 1@
w 1.1AA.AAAB
MS: +#6/ #! :U! 1L "$à0 +#e"$ =d d("$ k1Q{AL – FA{ALl w
1.1AA.AAA
FA
1L w Q[L.LWAB

N$#i%& E( @ :U! "$à0 @Q{AL:
MS: +#6/ #! t73:# #à"$ t#'"$ :U! t#i4t Ij w
@P.AAA.AAA
@ 1@
w 1.AAA.AAAB
MS: +#6/ #! :U! L "$à0 +#e"$ =d d("$ k@Q{AL – FA{ALl w
1.AAA.AAA
FA
L w @AA.AAAB

N$#i%& E( F :U! "$à0 @L{AL:
Tu"$ "$/0," $i' :U! :#i4: .5 #*i w @`L.AAA.AAA x 1.AAA.AAA x F.AAA.AAA w FAA.AAA.AAAB
MS: +#6/ #! t73:# #à"$ t#'"$ :U! .5 #*i w
FAA.AAA.AAA
Q 1@
w Q.AAA.AAAB
MS: +#6/ #! :U! Q "$à0 =d d("$ k@L{AL – FA{ALl w
Q.AAA.AAA
FA
Q w [FF.FFAB

Tu"$ mS: t73:# +#6/ #! :U! t#'"$ AL:
F@.QPL.LLAB w F@.QAA.AAA – Q[L.LWA – @AA.AAA x [FF.FFA

T7"$ B;:
Bộ &#G" I'" #à"$: @@.FAA.AAAB w @@.QAA.AAA – @AA.AAA
Bộ &#G" zryN: 1A.@PL.LLAB w 1A.AAA.AAA – Q[L.LWA x [FF.FFA

Cj"# +#N":
NH TK LP1: @@.FAA.AAA
NH TK LP@: 1A.@PL.LLA
C; TK @1P: F@.QPL.LLA
Bài F.Q: TRi một d!"# "$#i%& =N" ./6t t7"$ t#'"$ 1@ :; t<"# #<"# E> TJCC "#) =!/:
JV d) Bi/ t#'"$: TK FFQ: PA.AAA.AAAB kt73:# CP =d! :#d! \q" TJCC n D &#T" .)D"$ Jnl
TK @P1F: 1A.AAA.AAAB kCP =d! :#d! \q" TJCC nl

T7"$ t#'"$ :; :': "$#i%& E( &#'t =i"#:
1. n/6t :e"$ :( k\Ri &#T" Iu 1 \i"l BM =d! :#d! "#Ž TJCC D &#T" .)D"$ =N" ./6t
PAA.AAAB
@. Jd! :#K! \q" TJCC n2 :#i &#3 =d! :#K! I! $1m:

t n/6t &#( ts"$ t#!0 t#4: 1P.AAA.AAAB
t Ti>" m?t: @AA.AAAB
t Ti>" :e"$ t#/, "$ài &#Ni t7N :#)! t#/4: 1Q.AAA.AAAB kt#/4 GTGT 1A]l
TJCC n B^ =d! :#K! ."$2 Ià" $i! Eà B)! Eà =d d("$. K4 t'" =d \o +#N" :#,"#
\%:# $iK! :#i &#3 t73:# t7)q: Eà :#i &#3 t#v: t4 &#'t =i"# t#5 Bg"$ Y/0 Bj"#.
F. Jd! :#d! Bột ./6t 1 TJCC h B!"$ =d d("$ D Iộ &#G" I'" #à"$2 :#i &#3 =d! :#K! I!
$1m:

t M/! "$ài :#)! t7N ti>" một =V :#i ti4t BM t#!0 t#4 $i' :#)! t#/4 [.AAA.AAAB2
t#/4 GTGT 1A].
t Ti>" :e"$ t#/, "$ài &#Ni t7N :#)! t#/4 1.LAA.AAAB2 t#/4 GTGT 1A].
t Ce"$ Ei%: =d! :#K! B^ #à" t#à"#2 Ià" $i! Eà B)! Eà =d d("$2 :#i &#3 =d!
:#K! B)H: &#T" Iu \àm P t#'"$2 IXt Bi/ t8 t#'"$ "à0.

P. Jd! :#K! "T"$ :6& Ea" &#b"$ :e"$ t02 =V ti>" &#Ni t7N :# "$)-i "#G" t#i/
LL.AAA.AAAB2 t7"$ B; t#/4 GTGT L.AAA.AAAB. C/Vi t#'"$ :e"$ Ei%: =d! :#K! B^ ."$2
+4t :#/0M" :#i &#3 \àm ta"$ "$/0," $i' TJCC.
Q. N$à0 F1{1@2 +iMm +, &#'t #i%" t#i4/ một tài =N" :V Bj"# #K/ #<"#2 "$/0," $i'
1[.AAA.AAAB2 B^ #! mb" F.AAA.AAAB2 :#)! 7m "$/0," "#T".
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"# t7,".

Bài $iNi

1.
NH TK L@W: PAA.AAA
C; TK 1QF: PAA.AAA


@.
NH TK @P1F: 1P.AAA.AAA
C; TK 1Q@: 1P.AAA.AAA

NH TK @P1F: @AA.AAA
C; TK 111: @AA.AAA

NH TK @P1F: 1Q.AAA.AAA
NH TK 1FF: 1.QAA.AAA
C; TK FF1: 1L.QAA.AAA

NH TK FFQ: F`.@AA.AAA
C; TK @P1F: F`.@AA.AAA w 1P.AAA.AAA x @AA.AAA x 1Q.AAA.AAA x 1A.AAA.AAA

NH TK FFQ: [AA.AAA w PA.AAA.AAA – F`.@AA.AAA
C; TK L@W: [AA.AAA


F.
NH TK @P1F: [.AAA.AAA
NH TK 1FF: [AA.AAA
C; TK FF1: [.[AA.AAA

NH TK @P1F: 1.LAA.AAA
NH TK 1FF: 1LA.AAA
C; TK FF1: 1.WLA.AAA

NH TK 1P@: `.LAA.AAA
C; TK @P1F: `.LAA.AAA w [.AAA.AAA x 1.LAA.AAA

NH TK LP1: @.PAA.AAA
C; TK 1P@: @.PAA.AAA w
`.LAA.AAA
P



P.
NH TK @P1F: LA.AAA.AAA
NH TK 1FF: L.AAA.AAA
C; TK FF1: LL.AAA.AAA

NH TK @11: LA.AAA.AAA
C; TK @P1F: LA.AAA.AAA

Q.
NH TK 1F[1: 1Q.AAA.AAA
NH TK @1P: F.AAA.AAA
C; TK @11: 1[.AAA.AAA
CHƯƠNG F – KẾ TOÁN TÀI JẢN C’ C“NH

Bài F.1: TRi :e"$ t0 Mi"# Hà "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 t7"$ t#'"$ Q :; tài
\i%/:
1. N$à0 A[{AQ m/! 1 TJCC #K/ #<"# =d d("$ D Iộ &#G" =N" ./6t2 t#5 HC GTGT $i'
m/! QA.AAA.AAAB2 t#/4 GTGT 1A]2 :#)! t#!"# t'" :# "$)-i I'". C#i &#3 EG"
:#/0M" :#i IO"$ ti>" m?t: @1A.AAAB k$1m t#/4 GTGT Q]l. Tài =N" "à0 d "$/1" EV"
Bi/ t) nyCB Bài t#p.
@. N$à0 1[{AQ m/! 1 TJCC #K/ #<"# =d d("$ D Iộ &#G" I'" #à"$2 t#5 HC GTGT :; $i'
m/! LA.AAA.AAAB2 t#/4 GTGT 1A]2 ti>" :#)! t#!"# t'". C#i &#3 \X& B?t &#Ni t7N \à:
@.QAA.AAAB kt7"$ B; t#/4 GTGT FAA.AAABl. Tài =N" "à0 d Y/Z Bi/ t) &#'t t7iM" tài t7H
t#5 "$/0," $i'.
F. N$à0 @A{AQ m/! 1 TJCC #K/ #<"# =d d("$ D "#à t7” :e"$ t02 t#5 HC GTGT :; $i'
m/! \à @A.AAA.AAAB2 t#/4 GTGT 1A]2 B^ t#!"# t'" IO"$ ti>" m?t. C#i &#3 EG" :#/0M"
:#i IO"$ ti>" m?t: @1A.AAAB kt7"$ B; t#/4 GTGT 1A.AAABl. Tài =N" "à0 d Y/Z &#g: \Hi
Bài t#p.
P. N$à0 @Q{AQ m/! 1 TJCC #K/ #<"# =d d("$ D Iộ &#G" Y/N" \o d!"# "$#i%&2 t#5 HC
GTGT :; $i' m/! \à 1QA.AAA.AAAB2 t#/4 GTGT 1A]2 ti>" :#)! t#!"# t'" :# "$)-i
I'". r% &#3 t7)q: IR :#i IO"$ ti>" m?t: 1.QAA.AAAB. C^ E!0 dài #R" BM t#!"# t'" BU.
h,/ :i/:
t T#v: #i%" Igt t'" \i," Y/!" :': "$#i%& E( +i"# t4 &#'t =i"# t7,".
t H^0 .': Bj"# :': :#S"$ t8 +4 t'" =d d("$ \àm :a" :S $#i "#G" :': "$#i%& E( t7,".

Bài $iNi

1. N$à0 A[{AQ

NH TK @11: QA.AAA.AAA
NH TK 1FF: Q.AAA.AAA
C; TK FF1: QQ.AAA.AAA

NH TK @11: @AA.AAA
NH TK 1FF: 1A.AAA
C; TK 111: @1A.AAA

NH TK PP1: QA.@AA.AAA
C; TK P11: QA.@AA.AAA


@. N$à0 1[{AQ

NH TK @11: LA.AAA.AAA
NH TK 1FF: L.AAA.AAA
C; TK FF1: LL.AAA.AAA

NH TK @11: @.@AA.AAA
NH TK 1FF: FAA.AAA
C; TK FF1: @.QAA.AAA

NH TK P1P: L@.@AA.AAA
C; TK P11: L@.@AA.AAA


F. N$à0 @A{AQ

NH TK @11: @@.AAA.AAA
C; TK 111: @@.AAA.AAA

NH TK @11: @1A.AAA
C; TK 111: @1A.AAA

NH TK PF1@: @@.@1A.AAA
C; TK PF1F: @@.@1A.AAA


P. N$à0 @Q{AQ

NH TK @11: 1QA.AAA.AAA
NH TK 1FF: 1Q.AAA.AAA
C; TK FF1: 1LQ.AAA.AAA

NH TK @11: 1.QAA.AAA
C; TK FFF`: 1.QAA.AAA

NH TK FFF`: 1.QAA.AAA
C; TK 111: 1.QAA.AAA

NH TK FF1: 1LQ.AAA.AAA
C; TK FP1: 1LQ.AAA.AAA
Bài F.@: TRi :e"$ t0 JntTM T#à"# Ce"$ "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 t7"$
t#'"$ AW :; tài \i%/ =!/:
JV d) Bi/ t#'"$: TK @P1@: @QL.AAA.AAAB k.T0 dv"$ "#à +# •l
N$#i%& E( +i"# t4 &#'t =i"# t7"$ t#'"$:
1. N$à0 1L{AW ./6t +# EGt \i%/ QA.AAA.AAAB Eà :e"$ :( d("$ :( Q.AAA.AAAB B)! Eà .T0
dv"$ "#à +# •.
@. N$à0 1[{AW :#i ti>" m?t BM .T0 dv"$ "#à +# •: 1A.AAA.AAAB.
F. N$à0 @@{AW :/Vi t#'"$ Y/' t7<"# .T0 dv"$ "#à +# • #à" t#à"#2 :#i &#3 .T0 dv"$ &#Ni
t7N :# :e"$ t0 K \à LL.AAA.AAAB kt7"$ B; t#/4 GTGT L.AAA.AAABl2 TJCC B)H: Ià"
$i! B)! Eà =d d("$2 $i' Y/04t t'" B)H: d/0%t IO"$ `Q] :#i &#3 t#v: t42 Q] E)Ht
mS: +#e"$ t3"# Eà "$/0," $i' kd d!"# "$#i%& :#j/ t3"# Eà $i' EV" #à"$ I'" t7"$
+9l. Tài =N" "à0 B)H: #<"# t#à"# t8 "$/1" EV" Bi/ t) .T0 dv"$ :* IN".
P. N$à0 @L{AW :#0M" +#N" t#!"# t'" ti>" m/! &#i" m>m m'0 t3"# E> Y/N" t7j =N" ./6t
\à [A.AAA.AAAB.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"# ";i t7,".

Bài $iNi

1. N$à0 1L{AW

NH TK @P1@: QQ.AAA.AAA
C; TK 1Q@: QA.AAA.AAA
C; TK 1QF: Q.AAA.AAA


@. N$à0 1[{AW

NH TK @P1@: 1A.AAA.AAA
C; TK 111: 1A.AAA.AAA


F. N$à0 @@{AW

NH TK @P1@: LA.AAA.AAA
NH TK 1FF: L.AAA.AAA
C; TK FF1: LL.AAA.AAA
NH TK @11: FL1.`QA.AAA w F[1.AAA.AAA . `Q]
NH TK LF@: 1`.AQA.AAA w F[1.AAA.AAA . Q]
C; TK @P1@: F[1.AAA.AAA w @QL.AAA.AAA x QQ.AAA.AAA x 1A.AAA.AAA x LA.AAA.AAA

NH TK PP1: FL1.`QA.AAA
C; TK P11: FL1.`QA.AAA


P. N$à0 @L{AW

NH TK @1FQ: [A.AAA.AAA
C; TK 11@: [A.AAA.AAA
Bài F.F: TRi :e"$ t0 t#)*"$ mRi N#Gt Mi"# "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 :; t<"#
#<"# $iNm TJCC t7"$ t#'"$ L "#) =!/:
1. N$à0 1Q{AL t#!"# \o 1 "#à +# dv t7K #à"$ #;!2 :; "$/0," $i' 1Q[.PAA.AAAB2 t#-i $i!"
=d d("$ 1@ "am2 B^ t73:# +#6/ #! 1Q@.AAA.AAAB.
C#i &#3 t#!"# \o $1m:
t r)*"$: @.AAA.AAAB
t T73:# t#5 \)*"$: F[A.AAAB
t Ce"$ :( d("$ :(: P@A.AAAB
t Ti>" m?t: LAA.AAAB
T#/ "#G& t#!"# \o I'" &#4 \i%/ t#/ "$!0 IO"$ ti>" m?t 1.[AA.AAAB.
@. N$à0 @Q{AL I'" t#i4t Ij B!"$ =d d("$ D Iộ &#G" I'" #à"$ :; "$/0," $i' @P.AAA.AAAB2
B^ #! mb" \•0 +4 L.AAA.AAAB2 t#-i $i!" =d d("$ @ "am. C#i &#3 tT" t7!"$ t7)q: +#i I'"
QAA.AAAB t7N IO"$ ti>" m?t. Gi' I'" :#)! t#/4 Q.[AA.AAAB2 t#/4 GTGT 1A]2 B^ t#/
IO"$ ti>" m?t.
F. N$à0 @L{AL :#/0M" +#N" m/! 1 .5 #*i =d d("$ D Iộ &#G" Y/N" \o d!"# "$#i%& :;
$i' :#)! t#/4 @`L.AAA.AAAB2 t#/4 GTGT 1A]2 t#-i $i!" =d d("$ Q "am. r% &#3 t7)q: IR
1.AAA.AAAB t#!"# t'" IO"$ ti>" tRm S"$. Ti>" mei $iqi F.AAA.AAAB t7N IO"$ ti>" m?t.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"# t7,".

Bài $iNi

1. N$à0 1Q{AL

NH TK @1P: 1Q@.AAA.AAA
NH TK [11: L.PAA.AAA
C; TK @11: 1Q[.PAA.AAA

NH TK [11: F.PAA.AAA
C; TK FFP: @.AAA.AAA
C; TK FF[: F[A.AAA
C; TK 1QF: P@A.AAA
C; TK 111: LAA.AAA

NH TK 111: 1.[AA.AAA
C; TK W11: 1.[AA.AAA
@. N$à0 @Q{AL

NH TK @1P: L.AAA.AAA
NH TK [11: 1[.AAA.AAA
C; TK @11: @P.AAA.AAA

NH TK [11: QAA.AAA
C; TK 111: QAA.AAA

NH TK 111: L.F[A.AAA
C; TK FFF: Q[A.AAA
C; TK W11: Q.[AA.AAA


F. N$à0 @L{AL

NH TK @11: @`L.AAA.AAA
NH TK 1FF: @`.LAA.AAA
C; TK 11@: F@Q.LAA.AAA

NH TK @11: 1.AAA.AAA
C; TK FFF`: 1.AAA.AAA

NH TK FFF`: 1.AAA.AAA
C; TK 1P1: 1.AAA.AAA

NH TK @11: F.AAA.AAA
C; TK 111: F.AAA.AAA
Bài F.P: Ti4& t#5 Iài F.F Eqi h,/ :i/: n': Bj"# mS: +#6/ #! TJCC t7"$ t#'"$ L Eà Bj"#
+#N" "$#i%& E( t73:# +#6/ #!.
Tài \i%/ Iu =/"$:
t Ce"$ t0 t73:# +#6/ #! t#5 &#)*"$ &#'& B)-"$ t#–"$.
t MS: +#6/ #! t7/"$ I<"# 1 t#'"$ :U! TJCC #i%" :; Bi/ t#'"$ L \à F@.QAA.AAAB &#T" Iu
:#:
Bộ &#G" I'" #à"$: @@.QAA.AAAB 
Bộ &#G" zryN: 1A.AAA.AAAB 

Bài $iNi

N$#i%& E( 1 :U! "$à0 1Q{AL:
MS: +#6/ #! t73:# #à"$ t#'"$ :U! "#à +# w
1Q[.PAA.AAA
1@ 1@
w 1.1AA.AAAB
MS: +#6/ #! :U! 1L "$à0 +#e"$ =d d("$ k1Q{AL – FA{ALl w
1.1AA.AAA
FA
1L w Q[L.LWAB

N$#i%& E( @ :U! "$à0 @Q{AL:
MS: +#6/ #! t73:# #à"$ t#'"$ :U! t#i4t Ij w
@P.AAA.AAA
@ 1@
w 1.AAA.AAAB
MS: +#6/ #! :U! L "$à0 +#e"$ =d d("$ k@Q{AL – FA{ALl w
1.AAA.AAA
FA
L w @AA.AAAB

N$#i%& E( F :U! "$à0 @L{AL:
Tu"$ "$/0," $i' :U! :#i4: .5 #*i w @`L.AAA.AAA x 1.AAA.AAA x F.AAA.AAA w FAA.AAA.AAAB
MS: +#6/ #! t73:# #à"$ t#'"$ :U! .5 #*i w
FAA.AAA.AAA
Q 1@
w Q.AAA.AAAB
MS: +#6/ #! :U! Q "$à0 =d d("$ k@L{AL – FA{ALl w
Q.AAA.AAA
FA
Q w [FF.FFAB

Tu"$ mS: t73:# +#6/ #! :U! t#'"$ AL:
F@.QPL.LLAB w F@.QAA.AAA – Q[L.LWA – @AA.AAA x [FF.FFA

T7"$ B;:
Bộ &#G" I'" #à"$: @@.FAA.AAAB w @@.QAA.AAA – @AA.AAA
Bộ &#G" zryN: 1A.@PL.LLAB w 1A.AAA.AAA – Q[L.LWA x [FF.FFA

Cj"# +#N":
NH TK LP1: @@.FAA.AAA
NH TK LP@: 1A.@PL.LLA
C; TK @1P: F@.QPL.LLA
Bài F.Q: TRi một d!"# "$#i%& =N" ./6t t7"$ t#'"$ 1@ :; t<"# #<"# E> TJCC "#) =!/:
JV d) Bi/ t#'"$: TK FFQ: PA.AAA.AAAB kt73:# CP =d! :#d! \q" TJCC n D &#T" .)D"$ Jnl
TK @P1F: 1A.AAA.AAAB kCP =d! :#d! \q" TJCC nl

T7"$ t#'"$ :; :': "$#i%& E( &#'t =i"#:
1. n/6t :e"$ :( k\Ri &#T" Iu 1 \i"l BM =d! :#d! "#Ž TJCC D &#T" .)D"$ =N" ./6t
PAA.AAAB
@. Jd! :#K! \q" TJCC n2 :#i &#3 =d! :#K! I! $1m:

t n/6t &#( ts"$ t#!0 t#4: 1P.AAA.AAAB
t Ti>" m?t: @AA.AAAB
t Ti>" :e"$ t#/, "$ài &#Ni t7N :#)! t#/4: 1Q.AAA.AAAB kt#/4 GTGT 1A]l
TJCC n B^ =d! :#K! ."$2 Ià" $i! Eà B)! Eà =d d("$. K4 t'" =d \o +#N" :#,"#
\%:# $iK! :#i &#3 t73:# t7)q: Eà :#i &#3 t#v: t4 &#'t =i"# t#5 Bg"$ Y/0 Bj"#.
F. Jd! :#d! Bột ./6t 1 TJCC h B!"$ =d d("$ D Iộ &#G" I'" #à"$2 :#i &#3 =d! :#K! I!
$1m:

t M/! "$ài :#)! t7N ti>" một =V :#i ti4t BM t#!0 t#4 $i' :#)! t#/4 [.AAA.AAAB2
t#/4 GTGT 1A].
t Ti>" :e"$ t#/, "$ài &#Ni t7N :#)! t#/4 1.LAA.AAAB2 t#/4 GTGT 1A].
t Ce"$ Ei%: =d! :#K! B^ #à" t#à"#2 Ià" $i! Eà B)! Eà =d d("$2 :#i &#3 =d!
:#K! B)H: &#T" Iu \àm P t#'"$2 IXt Bi/ t8 t#'"$ "à0.

P. Jd! :#K! "T"$ :6& Ea" &#b"$ :e"$ t02 =V ti>" &#Ni t7N :# "$)-i "#G" t#i/
LL.AAA.AAAB2 t7"$ B; t#/4 GTGT L.AAA.AAAB. C/Vi t#'"$ :e"$ Ei%: =d! :#K! B^ ."$2
+4t :#/0M" :#i &#3 \àm ta"$ "$/0," $i' TJCC.
Q. N$à0 F1{1@2 +iMm +, &#'t #i%" t#i4/ một tài =N" :V Bj"# #K/ #<"#2 "$/0," $i'
1[.AAA.AAAB2 B^ #! mb" F.AAA.AAAB2 :#)! 7m "$/0," "#T".
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"# t7,".

Bài $iNi

1.
NH TK L@W: PAA.AAA
C; TK 1QF: PAA.AAA

@.
NH TK @P1F: 1P.AAA.AAA
C; TK 1Q@: 1P.AAA.AAA

NH TK @P1F: @AA.AAA
C; TK 111: @AA.AAA

NH TK @P1F: 1Q.AAA.AAA
NH TK 1FF: 1.QAA.AAA
C; TK FF1: 1L.QAA.AAA

NH TK FFQ: F`.@AA.AAA
C; TK @P1F: F`.@AA.AAA w 1P.AAA.AAA x @AA.AAA x 1Q.AAA.AAA x 1A.AAA.AAA

NH TK FFQ: [AA.AAA w PA.AAA.AAA – F`.@AA.AAA
C; TK L@W: [AA.AAA


F.
NH TK @P1F: [.AAA.AAA
NH TK 1FF: [AA.AAA
C; TK FF1: [.[AA.AAA

NH TK @P1F: 1.LAA.AAA
NH TK 1FF: 1LA.AAA
C; TK FF1: 1.WLA.AAA

NH TK 1P@: `.LAA.AAA
C; TK @P1F: `.LAA.AAA w [.AAA.AAA x 1.LAA.AAA

NH TK LP1: @.PAA.AAA
C; TK 1P@: @.PAA.AAA w
`.LAA.AAA
P



P.
NH TK @P1F: LA.AAA.AAA
NH TK 1FF: L.AAA.AAA
C; TK FF1: LL.AAA.AAA

NH TK @11: LA.AAA.AAA
C; TK @P1F: LA.AAA.AAA


Q.
NH TK 1F[1: 1Q.AAA.AAA
NH TK @1P: F.AAA.AAA
C; TK @11: 1[.AAA.AAA
CHƯƠNG P – KẾ TOÁN CÁC KHOẢN C—U TƯ
TÀI CH˜NH

Bài P.1: TRi 1 d!"# "$#i%& :; t<"# #<"# Bi/ t) tài :#3"# "$X" #R" "#) =!/:
JV d) "$à0 FA{11{N:
TK 1@1: PQ.AAA.AAAB kTK 1@11: FA.AAA.AAAB :u &#i4/ :U! :e"$ t0 CP •™ TK 1@1@: 
1Q.AAA.AAAB – 1A t- +9 &#i4/ NH J! M!i2 m%"# $i' 1.QAA.AAAB{t-2 t#-i #R" L t#'"$2 \^i
=/6t A2WQ]{t#'"$2 t#/ \^i Bj"# +9 #à"$ t#'"$l.
TK 1@`: 1.AAA.AAAB kdv &#b"$ $iNm $i' :u &#i4/ :U! :e"$ t0 CP •l 
T7"$ t#'"$ 1@{N &#'t =i"# một =V "$#i%& E(:
1. N$à0 A1{1@ :#i TGNH Q.AAA.AAAB m/! t3" &#i4/ +# IR: TP2 &#'t #à"# t#-i #R" 1@
t#'"$2 \^i =/6t A2[]{t#'"$2 t#/ \^i một \i" +#i B' #R".
@. N$à0 A@{1@ :#i ti>" m?t `.AAA.AAAB m/! +9 &#i4/ m%"# $i' 1A.AAA.AAAB t#-i #R" 1@
t#'"$2 \^i =/6t 1A]{"am2 \^"# \^i t7)q: 1 \i" "$!0 +#i m/! +9 &#i4/.
F. N$à0 @@{1@ I'" một =V :u &#i" :e"$ t0 CP • :; $i' $V: 1A.AAA.AAAB Eqi $i' I'"
1@.AAA.AAAB B^ t#/ IO"$ TGNH. C#i ti>" m?t t#!"# t'" :# "$)-i mei $iqi QA.AAAB.
P. N$à0 FA{1@ NH J! M!i :#/0M" ti>" \^i t#'"$ "à0 :U! 1A t- +9 &#i4/ Eà tài +#N" ti>"
$di D "$T" #à"$.
Q. N$à0 FA{1@ :#i ti>" $di "$T" #à"$ Q.AAA.AAAB :# :e"$ t0 B E!0 tRm2 t#-i #R" F t#'"$2
Eqi \^i =/6t 1]{t#'"$2 t#/ 1 \i" +#i B' #R".
L. N$à0 F1{1@ d!"# "$#i%& .': Bj"# mS: $iNm $i' =V :u &#i" :e"$ t0 CP • mà d!"#
"$#i%& B!"$ "Xm $iK \à [AA.AAAB.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"#.

Bài $iNi

1. N$à0 A1{1@

NH TK 1@1: Q.AAA.AAA
C; TK 11@: Q.AAA.AAA




@. N$à0 A@{1@

NH TK 1@1: 1A.AAA.AAA
C; TK 111: `.AAA.AAA
C; TK FF[W: 1.AAA.AAA

C/Vi t#'"$ +4t :#/0M":
NH TK FF[W:
1.AAA.AAA
1@

C; TK Q1Q:
1.AAA.AAA
1@



F. N$à0 @@{1@

NH TK 11@: 1@.AAA.AAA
C; TK 1@1: 1A.AAA.AAA
C; TK Q1Q: @.AAA.AAA

NH TK LFQ: QA.AAA
C; TK 111: QA.AAA


P. N$à0 FA{1@

NH TK 11@: 11@.QAA
C; TK Q1Q: 11@.QAA


Q. N$à0 FA{1@

NH TK 1@[[: Q.AAA.AAA
C; TK 11@: Q.AAA.AAA


L. N$à0 F1{1@

NH TK 1@`: @AA.AAA w 1.AAA.AAA – [AA.AAA
C; TK LFQ: @AA.AAA
Bài P.@: T7"$ t#'"$ A`2 &#b"$ +4 t'" :e"$ t0 • :; tài \i%/ E> Bi/ t) dài #R" "#) =!/:
1. C#/0M" +#N" 1.QAA.AAA.AAAB m/! :u &#i4/ :U! :e"$ t0 CP n2 =V :u &#i4/ "à0 :;
m%"# $i' FAA.AAA.AAAB2 :#i &#3 m/! B^ :#i ti>" m?t F.AAA.AAAB kt~ \% Y/0>" IiM/ Y/04t
t)*"$ B)*"$ Eqi t~ \% $;& EV" LA]l.
@. N#G" t#e"$ I' :#i! :u tS: :U! :e"$ t0 CP P \à QA.AAA.AAAB. T#5 t#Ž! t#/G"2 :e"$ t0
• B^ :#/0M" tà" Iộ =V :u tS: "à0 BM $;& EV" t#,m k:# Ii4t t~ \% Y/0>" IiM/ Y/04t
t)*"$ B)*"$ Eqi t~ \% $;& EV" t#!0 Bui t8 Q@] \," QQ]l.
F. G;& EV" Bi/ t) Eà :e"$ t0 BB Eqi t~ \% $;& EV" \à PA]2 IO"$:
P. 1 t#i4t Ij =60 :; "$/0," $i' 1AA.AAA.AAAB2 +#6/ #! \•0 +4 B4" t#-i BiMm $;& EV" \à
1A.AAA.AAAB2 EV" $;& B)H: t3"# [[.AAA.AAAB.
Q. n/6t +# 1 \e #à"$ #;! :; $i' $V: \à 1QA.AAA.AAAB Eà B)H: t3"# EV" $;& \à
1QQ.AAA.AAAB.
L. C#i &#3 EG" :#/0M" tài =N" $;& EV" :e"$ t0 • :#j/2 B^ t#!"# t'" IO"$ ti>" tRm S"$ \à
11A.AAAB k$1m V•T 1A]l.
W. C#/0M" +#N" m/! Q.AAA :u &#i4/ t#)-"$2 :; m%"# $i' 1A.AAAB{:u &#i4/ Eqi $i'
:#/0M" "#)H"$ 1@A.AAAB{:u &#4/ :U! :e"$ t0 CP BT2 t~ \% Y/0>" IiM/ Y/04t \à 1@].
C#i ti>" m?t t#!"# t'" :# "$)-i mei $iqi 1.AAA.AAAB.
[. N#)H"$ \Ri một =V :u &#i4/ :U! :e"$ t0 :u &#i" M :# "$)-i I'" B kBM t78 "H ti>"
#à"$l Eqi $i' I'" 1F[.AAA.AAAB2 Ii4t $i' $V: =V :u &#i4/ "à0 \à 1PA.AAA.AAAB2 $i' $V:
=V :u &#i4/ :b" \Ri =!/ +#i :#/0M" "#)H"$ \à FLA.AAA.AAAB kEqi t~ \% Y/0>" IiM/ Y/04t
$iNm t8 @Q] ./V"$ 1[]l.
h,/ :i/: Cj"# +#N" Eà &#N" '"# t<"# #<"# t7," Eà =* B1 tài +#N" kTK @@12 @@F2 @@[l.

Bài $iNi

1.
NH TK @@1: 1.QAF.AAA.AAA
C; TK 11@: 1.QAA.AAA.AAA
C; TK 111: F.AAA.AAA


@.
NH TK @@1: QA.AAA.AAA
C; TK Q1Q: QA.AAA.AAA





F.
NH TK @@F: [[.AAA.AAA
NH TK [11: @.AAA.AAA
NH TK @1P: 1A.AAA.AAA
C; TK @11: 1AA.AAA.AAA

NH TK @@F: 1QQ.AAA.AAA
C; TK 1QL: 1QA.AAA.AAA
C; TK W11: Q.AAA.AAA

NH TK LFQ: 1AA.AAA
NH TK 1FF: 1A.AAA
C; TK 1P1: 11A.AAA


P.
NH TK @@[: LA1.AAA.AAA w 1@A.AAA . Q.AAA x 1.AAA.AAA
C; TK 11@: LAA.AAA.AAA
C; TK 111: 1.AAA.AAA


Q.
NH TK FF1: 1F[.AAA.AAA
NH TK LFQ: @.AAA.AAA
C; TK @@F: 1PA.AAA.AAA

NH TK @@[: FLA.AAA.AAA
C; TK @@F: FLA.AAA.AAA


TK @@1
n
k11@2 111l 1.QAF.AAA.AAA
kQ1Ql QA.AAA.AAA
n


TK @@F
n
k@11l [[.AAA.AAA 1PA.AAA.AAA kFF12 LFQl
k1QL2 W11l 1QQ.AAA.AAA FLA.AAA.AAA k@@[l
n

TK @@[
n
k11@2 111l LA1.AAA.AAA
k@@Fl FLA.AAA.AAA
n


Bài P.F: TRi 1 d!"# "$#i%& :; t<"# #<"# Bi/ t) tài :#3"# "#) =!/:
JV d) Bi/ t#'"$ 1@{N:
TK @@`: AB 
TK @@[: WAA.AAA.AAAB k1A.AAA :u &#i" :e"$ t0 CP •: 1AA.AAA.AAAB™ PA.AAA :u 
&#i" :e"$ t0 CP •: LAA.AAA.AAABl
TK 1@1: QA.AAA.AAAB kQA t- +9 &#i4/ "$T" #à"$ B2 m%"# $i' m‰i t- 
1.AAA.AAAB2 t#-i #R" L t#'"$2 t#/ \^i Bj"# +9 #à"$ t#'"$2 \^i =/6t A2`]{t#'"$l
T7"$ t#'"$ 1@{N :; một =V "$#i%& E( &#'t =i"#:
1. N$à0 A1{1@ d!"# "$#i%& :#/0M" +#N" m/! +9 &#i4/ @P t#'"$ d N$T" #à"$ "e"$
"$#i%& &#'t #à"# Eqi $i' &#'t #à"# IO"$ m%"# $i' @A.AAA.AAAB2 \^i =/6t `]{1@ t#'"$2
t#/ \^i 1 \i" "$!0 +#i m/!.
@. N$à0 1Q{1@ d!"# "$#i%& m/! \Ri một =V :e"$ t7'i t7"$ dT"2 :#i t7N "$!0 IO"$ ti>" m?t
@W.QAA.AAAB. JV :e"$ t7'i "à0 :; m%"# $i' @A.AAA.AAAB2 t#-i #R" t#!"# t'" Q "am2 \^i
=/6t QA]{Q "am2 "$à0 B' #R" A1{1@{Nx1.
F. N$à0 1L{1@ "#G" B)H: t#e"$ I' :U! :e"$ t0 • E> =V \^i B)H: :#i! ` t#'"$ Bi/ "am N
t)*"$ S"$ Eqi 1A.AAA :u &#i" :e"$ t0 B!"$ "Xm $iK \à 1@.AAA.AAAB2 @ "$à0 =!/ d!"#
"$#i%& B^ t#v: "#G" B)H: =V \^i t7," IO"$ ti>" m?t.
P. N$à0 @A{1@ I'" Q.AAA :u &#i" :e"$ t0 • :# d!"# "$#i%& n B^ t#/ TGNH Eqi $i'
Q@.AAA.AAAB. C#i &#3 t7N :# "$)-i mei $iqi B^ :#i IO"$ ti>" m?t 1.QAA.AAAB.
Q. N$à0 @Q{1@2 :e"$ t0 • ds"$ 1 TJCC #K/ #<"# $;& EV" \i," d!"# Eà :e"$ t0 n k:e"$
t0 • $;& EV" Eà :e"$ n – :* =D +i"# d!"# B1"$ +iMm ='t – Eqi t~ \% EV" $;& \à FA]l
Eqi "$/0," $i' $#i t7," =u +4 t'" QAA.AAA.AAAB2 B^ #! mb" 1AA.AAA.AAAB. TJCC "à0
B)H: :': I," $;& EV" \i," d!"# B'"# $i' \à P@A.AAA.AAAB2 mS: Bộ #! mb" @A]2 t#-i
$i!" =d d("$ )q: t3"# Q "am. C#i &#3 :# Y/' t7<"# Ià" IR: #H& B1"$ IO"$ ti>" m?t
1.AAA.AAAB. C#i &#3 EG" :#/0M" tài =N" t#!"# t'" IO"$ tRm S"$ 1AQ.AAAB k$1m t#/4
GTGT Q.AAABl.
L. N$à0 @W{1@ "#G" B)H: =u &#( "$T" #à"$ B I' B^ :#/0M" \^i Bj"# +9 1@{N :U! QA t- +9
&#i4/ d!"# "$#i%& B!"$ "Xm $iK Eà tài +#N" ti>" $di :U! d!"# "$#i%& tRi "$T"
#à"$.
W. T#j $i' :u &#i" :U! :e"$ t0 • B!"$ $iNm =gt. N$à0 F1{1@2 :a" :S Eà :': IO"$ :#S"$
.': t#v:2 #ội B1"$ d d!"# "$#i%& \G& t#cm Bj"# mS: $iNm $i' :#S"$ +#'" B^ .':
Bj"# t#j $i' :u &#i" :e"$ t0 • \à 1P.AAAB{:u &#i". y!"# "$#i%& ti4" #à"# \G& dv &#b"$
tu" t#6t :': +#N" Bi/ t) tài :#3"#.
h,/ :i/: Cj"# +#N" Eà &#N" '"# t<"# #<"# t7," Eà =* B1 tài +#N" +4 t'".

BNi $iNi

1. N$à0 A1{1@

NH TK @@[[: @A.AAA.AAA
C; TK FF[W: F.LAA.AAA
C; TK 11@: 1L.PAA.AAA


@. N$à0 1Q{1@

NH TK 1@1@: @W.QAA.AAA
C; TK 111: @W.QAA.AAA


F. N$à0 1L{1@

NH TK 1F[: 1@.AAA.AAA
C; TK Q1Q: 1@.AAA.AAA

NH TK 111: 1@.AAA.AAA
C; TK 1F[: 1@.AAA.AAA


P. N$à0 @A{1@

NH TK 11@: Q@.AAA.AAA
C; TK Q1Q: @.AAA.AAA
C; TK @@[: QA.AAA.AAA w Q.AAA . 1A.AAA

NH TK LFQ: 1.QAA.AAA
C; TK 111: 1.QAA.AAA


Q. N$à0 @Q{1@

NH TK @@@: P@A.AAA.AAA
NH TK @1P: 1AA.AAA.AAA
C; TK W11: 1P.AAA.AAA w @A.AAA.AAA . WA]
C; TK FF[W: L.AAA.AAA w @A.AAA.AAA . FA]
C; TK @11: QAA.AAA.AAA

NH TK LFQ: 1.AAA.AAA
C; TK 111: 1.AAA.AAA

NH TK LFQ: 1AA.AAA
NH TK 1FF: 1A.AAA
C; TK 1P1: 11A.AAA


L. N$à0 @W{1@

NH TK 11@: PQA.AAA w QA.AAA.AAA . A2`]
C; TK Q1Q: QA.AAA


W. N$à0 F1{1@

NH TK LFQ: PA.AAA.AAA
C; TK @@`: PA.AAA.AAA w LAA.AAA.AAA – PA.AAA . 1P.AAA
CHƯƠNG P – KẾ TOÁN CÁC KHOẢN C—U TƯ
TÀI CH˜NH

Bài P.1: TRi 1 d!"# "$#i%& :; t<"# #<"# Bi/ t) tài :#3"# "$X" #R" "#) =!/:
JV d) "$à0 FA{11{N:
TK 1@1: PQ.AAA.AAAB kTK 1@11: FA.AAA.AAAB :u &#i4/ :U! :e"$ t0 CP •™ TK 1@1@: 
1Q.AAA.AAAB – 1A t- +9 &#i4/ NH J! M!i2 m%"# $i' 1.QAA.AAAB{t-2 t#-i #R" L t#'"$2 \^i
=/6t A2WQ]{t#'"$2 t#/ \^i Bj"# +9 #à"$ t#'"$l.
TK 1@`: 1.AAA.AAAB kdv &#b"$ $iNm $i' :u &#i4/ :U! :e"$ t0 CP •l 
T7"$ t#'"$ 1@{N &#'t =i"# một =V "$#i%& E(:
1. N$à0 A1{1@ :#i TGNH Q.AAA.AAAB m/! t3" &#i4/ +# IR: TP2 &#'t #à"# t#-i #R" 1@
t#'"$2 \^i =/6t A2[]{t#'"$2 t#/ \^i một \i" +#i B' #R".
@. N$à0 A@{1@ :#i ti>" m?t `.AAA.AAAB m/! +9 &#i4/ m%"# $i' 1A.AAA.AAAB t#-i #R" 1@
t#'"$2 \^i =/6t 1A]{"am2 \^"# \^i t7)q: 1 \i" "$!0 +#i m/! +9 &#i4/.
F. N$à0 @@{1@ I'" một =V :u &#i" :e"$ t0 CP • :; $i' $V: 1A.AAA.AAAB Eqi $i' I'"
1@.AAA.AAAB B^ t#/ IO"$ TGNH. C#i ti>" m?t t#!"# t'" :# "$)-i mei $iqi QA.AAAB.
P. N$à0 FA{1@ NH J! M!i :#/0M" ti>" \^i t#'"$ "à0 :U! 1A t- +9 &#i4/ Eà tài +#N" ti>"
$di D "$T" #à"$.
Q. N$à0 FA{1@ :#i ti>" $di "$T" #à"$ Q.AAA.AAAB :# :e"$ t0 B E!0 tRm2 t#-i #R" F t#'"$2
Eqi \^i =/6t 1]{t#'"$2 t#/ 1 \i" +#i B' #R".
L. N$à0 F1{1@ d!"# "$#i%& .': Bj"# mS: $iNm $i' =V :u &#i" :e"$ t0 CP • mà d!"#
"$#i%& B!"$ "Xm $iK \à [AA.AAAB.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"#.

Bài $iNi

1. N$à0 A1{1@

NH TK 1@1: Q.AAA.AAA
C; TK 11@: Q.AAA.AAA



@. N$à0 A@{1@

NH TK 1@1: 1A.AAA.AAA
C; TK 111: `.AAA.AAA
C; TK FF[W: 1.AAA.AAA

C/Vi t#'"$ +4t :#/0M":
NH TK FF[W:
1.AAA.AAA
1@

C; TK Q1Q:
1.AAA.AAA
1@



F. N$à0 @@{1@

NH TK 11@: 1@.AAA.AAA
C; TK 1@1: 1A.AAA.AAA
C; TK Q1Q: @.AAA.AAA

NH TK LFQ: QA.AAA
C; TK 111: QA.AAA


P. N$à0 FA{1@

NH TK 11@: 11@.QAA
C; TK Q1Q: 11@.QAA


Q. N$à0 FA{1@

NH TK 1@[[: Q.AAA.AAA
C; TK 11@: Q.AAA.AAA


L. N$à0 F1{1@

NH TK 1@`: @AA.AAA w 1.AAA.AAA – [AA.AAA
C; TK LFQ: @AA.AAA
Bài P.@: T7"$ t#'"$ A`2 &#b"$ +4 t'" :e"$ t0 • :; tài \i%/ E> Bi/ t) dài #R" "#) =!/:
1. C#/0M" +#N" 1.QAA.AAA.AAAB m/! :u &#i4/ :U! :e"$ t0 CP n2 =V :u &#i4/ "à0 :;
m%"# $i' FAA.AAA.AAAB2 :#i &#3 m/! B^ :#i ti>" m?t F.AAA.AAAB kt~ \% Y/0>" IiM/ Y/04t
t)*"$ B)*"$ Eqi t~ \% $;& EV" LA]l.
@. N#G" t#e"$ I' :#i! :u tS: :U! :e"$ t0 CP P \à QA.AAA.AAAB. T#5 t#Ž! t#/G"2 :e"$ t0
• B^ :#/0M" tà" Iộ =V :u tS: "à0 BM $;& EV" t#,m k:# Ii4t t~ \% Y/0>" IiM/ Y/04t
t)*"$ B)*"$ Eqi t~ \% $;& EV" t#!0 Bui t8 Q@] \," QQ]l.
F. G;& EV" Bi/ t) Eà :e"$ t0 BB Eqi t~ \% $;& EV" \à PA]2 IO"$:
P. 1 t#i4t Ij =60 :; "$/0," $i' 1AA.AAA.AAAB2 +#6/ #! \•0 +4 B4" t#-i BiMm $;& EV" \à
1A.AAA.AAAB2 EV" $;& B)H: t3"# [[.AAA.AAAB.
Q. n/6t +# 1 \e #à"$ #;! :; $i' $V: \à 1QA.AAA.AAAB Eà B)H: t3"# EV" $;& \à
1QQ.AAA.AAAB.
L. C#i &#3 EG" :#/0M" tài =N" $;& EV" :e"$ t0 • :#j/2 B^ t#!"# t'" IO"$ ti>" tRm S"$ \à
11A.AAAB k$1m V•T 1A]l.
W. C#/0M" +#N" m/! Q.AAA :u &#i4/ t#)-"$2 :; m%"# $i' 1A.AAAB{:u &#i4/ Eqi $i'
:#/0M" "#)H"$ 1@A.AAAB{:u &#4/ :U! :e"$ t0 CP BT2 t~ \% Y/0>" IiM/ Y/04t \à 1@].
C#i ti>" m?t t#!"# t'" :# "$)-i mei $iqi 1.AAA.AAAB.
[. N#)H"$ \Ri một =V :u &#i4/ :U! :e"$ t0 :u &#i" M :# "$)-i I'" B kBM t78 "H ti>"
#à"$l Eqi $i' I'" 1F[.AAA.AAAB2 Ii4t $i' $V: =V :u &#i4/ "à0 \à 1PA.AAA.AAAB2 $i' $V:
=V :u &#i4/ :b" \Ri =!/ +#i :#/0M" "#)H"$ \à FLA.AAA.AAAB kEqi t~ \% Y/0>" IiM/ Y/04t
$iNm t8 @Q] ./V"$ 1[]l.
h,/ :i/: Cj"# +#N" Eà &#N" '"# t<"# #<"# t7," Eà =* B1 tài +#N" kTK @@12 @@F2 @@[l.

Bài $iNi

1.
NH TK @@1: 1.QAF.AAA.AAA
C; TK 11@: 1.QAA.AAA.AAA
C; TK 111: F.AAA.AAA


@.
NH TK @@1: QA.AAA.AAA
C; TK Q1Q: QA.AAA.AAA





F.
NH TK @@F: [[.AAA.AAA
NH TK [11: @.AAA.AAA
NH TK @1P: 1A.AAA.AAA
C; TK @11: 1AA.AAA.AAA

NH TK @@F: 1QQ.AAA.AAA
C; TK 1QL: 1QA.AAA.AAA
C; TK W11: Q.AAA.AAA

NH TK LFQ: 1AA.AAA
NH TK 1FF: 1A.AAA
C; TK 1P1: 11A.AAA


P.
NH TK @@[: LA1.AAA.AAA w 1@A.AAA . Q.AAA x 1.AAA.AAA
C; TK 11@: LAA.AAA.AAA
C; TK 111: 1.AAA.AAA


Q.
NH TK FF1: 1F[.AAA.AAA
NH TK LFQ: @.AAA.AAA
C; TK @@F: 1PA.AAA.AAA

NH TK @@[: FLA.AAA.AAA
C; TK @@F: FLA.AAA.AAA


TK @@1
n
k11@2 111l 1.QAF.AAA.AAA
kQ1Ql QA.AAA.AAA
n


TK @@F
n
k@11l [[.AAA.AAA 1PA.AAA.AAA kFF12 LFQl
k1QL2 W11l 1QQ.AAA.AAA FLA.AAA.AAA k@@[l
n
T7i" N$p: T#i%" – TCyN AW – KF@ #tt&:{{ƒƒƒ."#m=„7.:m
|m!i\: t#i5"…Edi:#…"A1†0!#.:m
TK @@[
n
k11@2 111l LA1.AAA.AAA
k@@Fl FLA.AAA.AAA
n

Bài P.F: TRi 1 d!"# "$#i%& :; t<"# #<"# Bi/ t) tài :#3"# "#) =!/:
JV d) Bi/ t#'"$ 1@{N:
TK @@`: AB 
TK @@[: WAA.AAA.AAAB k1A.AAA :u &#i" :e"$ t0 CP •: 1AA.AAA.AAAB™ PA.AAA :u 
&#i" :e"$ t0 CP •: LAA.AAA.AAABl
TK 1@1: QA.AAA.AAAB kQA t- +9 &#i4/ "$T" #à"$ B2 m%"# $i' m‰i t- 
1.AAA.AAAB2 t#-i #R" L t#'"$2 t#/ \^i Bj"# +9 #à"$ t#'"$2 \^i =/6t A2`]{t#'"$l
T7"$ t#'"$ 1@{N :; một =V "$#i%& E( &#'t =i"#:
1. N$à0 A1{1@ d!"# "$#i%& :#/0M" +#N" m/! +9 &#i4/ @P t#'"$ d N$T" #à"$ "e"$
"$#i%& &#'t #à"# Eqi $i' &#'t #à"# IO"$ m%"# $i' @A.AAA.AAAB2 \^i =/6t `]{1@ t#'"$2
t#/ \^i 1 \i" "$!0 +#i m/!.
@. N$à0 1Q{1@ d!"# "$#i%& m/! \Ri một =V :e"$ t7'i t7"$ dT"2 :#i t7N "$!0 IO"$ ti>" m?t
@W.QAA.AAAB. JV :e"$ t7'i "à0 :; m%"# $i' @A.AAA.AAAB2 t#-i #R" t#!"# t'" Q "am2 \^i
=/6t QA]{Q "am2 "$à0 B' #R" A1{1@{Nx1.
F. N$à0 1L{1@ "#G" B)H: t#e"$ I' :U! :e"$ t0 • E> =V \^i B)H: :#i! ` t#'"$ Bi/ "am N
t)*"$ S"$ Eqi 1A.AAA :u &#i" :e"$ t0 B!"$ "Xm $iK \à 1@.AAA.AAAB2 @ "$à0 =!/ d!"#
"$#i%& B^ t#v: "#G" B)H: =V \^i t7," IO"$ ti>" m?t.
P. N$à0 @A{1@ I'" Q.AAA :u &#i" :e"$ t0 • :# d!"# "$#i%& n B^ t#/ TGNH Eqi $i'
Q@.AAA.AAAB. C#i &#3 t7N :# "$)-i mei $iqi B^ :#i IO"$ ti>" m?t 1.QAA.AAAB.
Q. N$à0 @Q{1@2 :e"$ t0 • ds"$ 1 TJCC #K/ #<"# $;& EV" \i," d!"# Eà :e"$ t0 n k:e"$
t0 • $;& EV" Eà :e"$ n – :* =D +i"# d!"# B1"$ +iMm ='t – Eqi t~ \% EV" $;& \à FA]l
Eqi "$/0," $i' $#i t7," =u +4 t'" QAA.AAA.AAAB2 B^ #! mb" 1AA.AAA.AAAB. TJCC "à0
B)H: :': I," $;& EV" \i," d!"# B'"# $i' \à P@A.AAA.AAAB2 mS: Bộ #! mb" @A]2 t#-i
$i!" =d d("$ )q: t3"# Q "am. C#i &#3 :# Y/' t7<"# Ià" IR: #H& B1"$ IO"$ ti>" m?t
1.AAA.AAAB. C#i &#3 EG" :#/0M" tài =N" t#!"# t'" IO"$ tRm S"$ 1AQ.AAAB k$1m t#/4
GTGT Q.AAABl.
L. N$à0 @W{1@ "#G" B)H: =u &#( "$T" #à"$ B I' B^ :#/0M" \^i Bj"# +9 1@{N :U! QA t- +9
&#i4/ d!"# "$#i%& B!"$ "Xm $iK Eà tài +#N" ti>" $di :U! d!"# "$#i%& tRi "$T"
#à"$.
W. T#j $i' :u &#i" :U! :e"$ t0 • B!"$ $iNm =gt. N$à0 F1{1@2 :a" :S Eà :': IO"$ :#S"$
.': t#v:2 #ội B1"$ d d!"# "$#i%& \G& t#cm Bj"# mS: $iNm $i' :#S"$ +#'" B^ .':
Bj"# t#j $i' :u &#i" :e"$ t0 • \à 1P.AAAB{:u &#i". y!"# "$#i%& ti4" #à"# \G& dv &#b"$
tu" t#6t :': +#N" Bi/ t) tài :#3"#.
h,/ :i/: Cj"# +#N" Eà &#N" '"# t<"# #<"# t7," Eà =* B1 tài +#N" +4 t'".

BNi $iNi
1. N$à0 A1{1@

NH TK @@[[: @A.AAA.AAA
C; TK FF[W: F.LAA.AAA
C; TK 11@: 1L.PAA.AAA


@. N$à0 1Q{1@

NH TK 1@1@: @W.QAA.AAA
C; TK 111: @W.QAA.AAA


F. N$à0 1L{1@

NH TK 1F[: 1@.AAA.AAA
C; TK Q1Q: 1@.AAA.AAA

NH TK 111: 1@.AAA.AAA
C; TK 1F[: 1@.AAA.AAA


P. N$à0 @A{1@

NH TK 11@: Q@.AAA.AAA
C; TK Q1Q: @.AAA.AAA
C; TK @@[: QA.AAA.AAA w Q.AAA . 1A.AAA

NH TK LFQ: 1.QAA.AAA
C; TK 111: 1.QAA.AAA


Q. N$à0 @Q{1@

NH TK @@@: P@A.AAA.AAA
NH TK @1P: 1AA.AAA.AAA
C; TK W11: 1P.AAA.AAA w @A.AAA.AAA . WA]
C; TK FF[W: L.AAA.AAA w @A.AAA.AAA . FA]
C; TK @11: QAA.AAA.AAA

NH TK LFQ: 1.AAA.AAA
C; TK 111: 1.AAA.AAA
NH TK LFQ: 1AA.AAA
NH TK 1FF: 1A.AAA
C; TK 1P1: 11A.AAA


L. N$à0 @W{1@

NH TK 11@: PQA.AAA w QA.AAA.AAA . A2`]
C; TK Q1Q: QA.AAA


W. N$à0 F1{1@

NH TK LFQ: PA.AAA.AAA
C; TK @@`: PA.AAA.AAA w LAA.AAA.AAA – PA.AAA . 1P.AAA
CH ƠNG Q – KẾ TOÁN Nš PHẢI TfẢ Ƣ

Bài Q.1: Ce"$ t0 M "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/ t782 tu :#S: +4 t'" #à"$ t1" +#
t#5 &#)*"$ &#'& +, +#!i t#)-"$ ./0,". T7"$ t#'"$ F2 &#b"$ +4 t'" :; tài \i%/ \i," Y/!" B4"
t<"# #<"# t#!"# t'" Eqi "$)-i I'" Eà "$)-i "#G" t#i/ "#) =!/:
I. JV d) Bi/ t#'"$ F: TK FF1: F1.AAA.AAAB2 t7"$ B;: :e"$ t0 .T0 dv"$ =V 1 – =V d) NH:
QA.AAA.AAAB2 :d! #à"$ C1"$ TTm – =V d) C;: [A.AAA.AAAB2 e"$ • – =V d) C;: 1.AAA.AAAB.
II. JV &#'t =i"# t7"$ t#'"$:
1. N$à0 A@{AF "#G& +# Q.AAA+$ EGt \i%/ n :#)! t#!"# t'" ti>" :# :e"$ t0 Ce"$ HNi2
B*" $i' :#)! t#/4 GTGT $#i t7," #;! B*" kGTGTl 1A.AAAB{+$2 t#/4 GTGT Q].
@. N$à0 AQ{AF m/! một m'0 Ei t3"# t#5 #;! B*" kGTGTl 1L.QAA.AAAB k$1m t#/4 GTGT
1A]l :#)! t7N ti>" :U! :d! #à"$ Ei t3"# 1AL2 ds"$ :# :T/ \R: Iộ d Y/Z &#g: \Hi Bài
t#p.
F. N$à0 A[{AF "$#i%m t#/ :e"$ t7<"# "#à +# d :e"$ t0 .T0 dv"$ =V 1 "#G" t#i/ k&#i"
.T0 \X&l t#5 #;! B*" kGTGTl 1LQ.AAA.AAAB k$1m t#/4 GTGT 1Q.AAA.AAABl.
P. N$à0 1A{AF :#/0M" TGNH t#!"# t'" =V ti>" :b" "H :e"$ t0 .T0 dv"$ =V 1.
Q. N$à0 1@{AF :#i ti>" m?t t#!"# t'" :# :d! #à"$ Ei t3"# 1AL =!/ +#i t78 :#i4t +#6/
t#!"# t'" B)H: #)D"$ \à 1] $i' :#)! t#/4.
L. N$à0 @A{AF "#G& +# #à"$ #;! | m/! :#j/ :U! :e"$ t0 n t#5 #;! B*" kGTGTl
1A.QAA.AAAB k$1m t#/4 GTGT Q]l.
W. N$à0 @P{AF S"$ t7)q: IO"$ ti>" m?t t#5 #H& B1"$ $i! t#i/ =d! :#K! \q" .5 EG" tNi
:# G!7!$5 N$p: Hs"$ @.AAA.AAAB.
[. N$à0 @L{AF :#i &#3 $i! :e"$ +#/e" m›/ &#Ni t7N :# :* =D :* +#3 P#g T#p t#5 #;!
B*" I'" #à"$ t#e"$ t#)-"$ 1A.AAA.AAAB. Ce"$ t0 "#G" tà" Iộ +#/e" m›/ B^ t#/,
"$ài $i! :e"$ Eqi $i' t#v: t4 1Q.AAA.AAAB2 $i! t#–"$ :# &#T" .)D"$ =d d("$2 )q:
t3"# &#T" Iu 1[ t#'"$ t8 t#'"$ =!/.
`. N$à0 @[{AF :e"$ t0 .d \o =V ti>" "H +#e"$ !i Bbi2 +#N" ti>" &#Ni t7N :# e"$ • \à
1.AAA.AAAB B)H: t3"# Eà t#/ "#G& +#':.
1A. C/Vi t#'"$ "#G" B)H: #;! B*" kGTGTl :U! nN T#i," r"$ =V ti>" Q.QAA.AAAB k$1m
t#/4 GTGT QAA.AAABl. Ce"$ t0 B^ :#6& "#G" t#!"# t'" "#)"$ EGt t) E›" :#)! E>
"#G& +#.
h,/ :i/:
T7<"# Ià0 Igt t'" $#i =u :': "$#i%& E( t7,". 
MD =u :#i ti4t t#5 dmi t#!"# t'" Eqi t8"$ "#à :/"$ :6&. 
1. N$à0 A@{AF

NH TK 1Q@: QA.AAA.AAA w Q.AAA . 1A.AAA
NH TK 1FF: @.QAA.AAA
C; TK FF1 kCe"$ HNil: Q@.QAA.AAA


@. N$à0 AQ{AF

NH TK @11: 1L.QAA.AAA
C; TK FF1 kVT 1ALl: 1L.QAA.AAA

NH TK PF1@: 1L.QAA.AAA
C; TK PF1F: 1L.QAA.AAA


F. N$à0 A[{AF

NH TK @P1@: 1QA.AAA.AAA
NH TK 1FF: 1Q.AAA.AAA
C; TK F11 k.T0 dv"$ =V 1l: 1LQ.AAA.AAA


P. N$à0 1A{AF

NH TK F11 k.T0 dv"$ =V 1l: 11Q.AAA.AAA w 1LQ.AAA.AAA – QA.AAA.AAA
C; TK 11@: 11Q.AAA.AAA


Q. N$à0 1@{AF

NH TK FF1 kVT 1ALl: 1L.QAA.AAA
C; TK Q1Q: 1QA.AAA w 1Q.AAA.AAA . 1]
C; TK 111: 1L.FQA.AAA


L. N$à0 @A{AF

NH TK 1QL: 1A.AAA.AAA
NH TK 1FF: QAA.AAA
C; TK FF1 knl: 1A.QAA.AAA
W. N$à0 @P{AF

NH TK FF1 kN$p: Hs"$l: @.AAA.AAA
C; TK 111: @.AAA.AAA


[. N$à0 @L{AF

NH TK 1QP: 1A.AAA.AAA
C; TK FF1: 1A.AAA.AAA

NH TK @P@: 1Q.AAA.AAA
C; TK 1QP: 1Q.AAA.AAA


`. N$à0 @[{AF

NH TK FF1 k•l: 1.AAA.AAA
C; TK W11: 1.AAA.AAA


1A. C/Vi t#'"$

NH TK 1Q1: Q.AAA.AAA
NH TK 1FF: QAA.AAA
C; TK FF1 kT#i," r"$l: Q.QAA.AAA

Bài Q.@: TRi :e"$ t0 •2 :; t<"# #<"# t#!"# t'" :# :e"$ "#T" Ei," kCNVl Eà :': +#N" t#5
\)*"$ t#/ộ: t#'"$ 1@ "#) =!/:
JV d) "$à0 FA{11 :U! TK FFP: @1Q.AAA.AAAB.
T7"$ t#'"$ 1@2 =V \i%/ :U! &#b"$ +4 t'" "#) =!/:
1. N$à0 AQ{1@ :#/0M" +#N" t7N \)*"$ +9 II t#'"$ 11 :# CNV k#% t#V"$ t#” •TMl
@1Q.AAA.AAAB
@. N$à0 @A{1@ :#/0M" +#N" t7N \)*"$ +9 I t#'"$ 1@ :# CNV \à 1`[.AAA.AAAB2 t7"$ B;
:#i BHnH :# "$)-i \! Bộ"$ tRi yN Vm B!/ t#'"$ "à0 \à 1.QAA.AAAB.
F. N$à0 @Q{1@ tu"$ #H& ti>" \)*"$ &#Ni t7N :# :e"$ "#T" Ei," kI! $1m ti>" a" $iK! :!l
t7"$ t#'"$ 1@ \à F`F.WAA.AAAB $1m:
C*" Ej t3"#: t7i%/ B1"$
Ti>" \ *"$ :U! :e"$ "#T" Ei," ƣ
P#T" .)D"$ JnC 1 P#T" .)D"$ JnC @ P#T" .)D"$ JnP
Bộ &#G"
I'" #à"$
Bộ &#G"
zryN CN Jn
r)*"$ &#‹&
:U! CNJn
NV zr CN Jn NV zr CN Jn NV zr
1`[ A2@ [ `[ Q P[ @2Q L @[

P. T73:# :': +#N" BHnH2 BHhT2 KPCC t#5 \)*"$ k$iN =d t#5 \)*"$ t#v: t4l t3"# Eà
:#i &#3 :# m‰i BVi t)H"$ :; t3"# \)*"$.
Q. Tu"$ #H& IN"$ t#!"# t'" ti>" t#)D"$ L t#'"$ :/Vi "am d Y/Z +#5" t#)D"$ Bài t#p2
=V ti>" QA.AAA.AAAB.
L. N$à0 FA{1@ B^ 0,/ :i/ "$T" #à"$ :#/0M" ti>" kB^ "#G" $i60 I' "Hl "ộ& KPCC @]
Y/Z Tr2 "ộ& BHnH :# :* Y/!" BHnH @A] Y/Z Tr2 "ộ& BHhT F] Y/Z Tr BM m/! t#”
BHhT :# CNV.
W. C/Vi t#'"$2 &#N" '"# +#N" +#6/ t78 \)*"$ "$)-i \! Bộ"$:

Ti>" tRm S"$: QAA.AAAB 
B1i t#)-"$ EGt :#6t: W@A.AAAB 
BHnH Q] Y/Z Tr Eà BHhT 1] Y/Z Tr 

[. GiN =d :/Vi t#'"$2 :e"$ t0 B^ :#/0M" +#N" tà" Iộ =V ti>" :': +#'" +#N" :b" \Ri
&#Ni t7N k+9 IIl :# CNV.
h,/ :i/: T7<"# Ià0 Igt t'" $#i =u Eà mD k:#K Tl TK FFP – P#Ni t7N :# "$)-i \! Bộ"$.

Bài $iNi

1. N$à0 AQ{1@

NH TK FFP: @1Q.AAA.AAA
C; TK 11@: @1Q.AAA.AAA


@. N$à0 @A{1@

NH TK FFP: 1`L.QAA.AAA
NH TK FF[: 1.QAA.AAA
C; TK 11@: 1`[.AAA.AAA


F. N$à0 @Q{1@

NH TK L@@: FPP.AAA.AAA w 1`[.AAA.AAA x `[.AAA.AAA x P[.AAA.AAA
NH TK L@W: 1Q.QAA.AAA w [.AAA.AAA x Q.AAA.AAA x @.QAA.AAA
NH TK LP1: L.AAA.AAA
NH TK LP@: @[.AAA.AAA
C; TK FFP: F`F.QAA.AAA

NH TK L@@: @AA.AAA
C; TK FFQ: @AA.AAA

K#i t3"# ti>" \)*"$ "$#• &#‹& B)H: t3"# Eà =V t#v: t4 &#Ni t7N:
NH TK FFQ: @AA.AAA
C; TK FFP: @AA.AAA


P.

NH TK L@@: LQ.FLA.AAA w FPP.AAA.AAA . 1`]
NH TK L@W: @.`PQ.AAA w 1Q.QAA.AAA . 1`]
NH TK LP1: 1.1PA.AAA w L.AAA.AAA . 1`]
NH TK LP@: Q.F@A.AAA w @[.AAA.AAA . 1`]
NH TK FFP: @F.L1A.AAA w F`F.QAA.AAA . L]
C; TK FF[: `[.FWQ.AAA


Q.

NH TK PF1: QA.AAA.AAA
C; TK FFP: QA.AAA.AAA
L.

NH TK FF[@: W.[WA.AAA w F`F.QAA.AAA . @]
NH TK FF[F: W[.WAA.AAA w F`F.QAA.AAA . @A]
NH TK FF[P: 11.[AQ.AAA w F`F.QAA.AAA . F]
C; TK 11@: `[.FWQ.AAA


W.

NH TK FFP: @P.[FA.AAA
C; TK 1P1: QAA.AAA
C; TK 1F[[: W@A.AAA
C; TK FF[F: 1`.LWQ.AAA w F`F.QAA.AAA . Q]
C; TK FF[P: F.`FQ.AAA w F`F.QAA.AAA . 1]


TK FFP
@1Q.AAA.AAA
k11@l @1Q.AAA.AAA F`F.QAA.AAA kL@@2 L@W2 LP12 LP@l
k11@l 1`L.QAA.AAA AQA.AAA.AAA kPF1l
kFF[l @F.L1A.AAA
k1P12 1F[[2 FF[F2 FF[Pl @P.[FA.AAA
k11@l 1`[.QLA.AAA
AAA AAA


[.
NH TK FFP: 1`[.QLA.AAA
C; TK 11@: 1`[.QLA.AAA


Bài Q.F: Ce"$ t0 M =N" ./6t một =V m?t #à"$ t#/ộ: BVi t)H"$ "ộ& t#/4 GTGT t#5 &#)*"$
&#'& +#6/ t78 t#/42 tu :#S: +4 t'" #à"$ t1" +# t#5 &#)*"$ &#'& +, +#!i t#)-"$ ./0,".
T7"$ t#'"$ 12 &#b"$ +4 t'" :; tài \i%/ \i," Y/!" B4" :': +#N" t#/4 Eà :': +#N" &#Ni "ộ&
"$T" =':# "#) =!/:
I. JV d) Bi/ t#'"$ F: TK FFF: @.AAA.AAAB t7"$ B; :#i ti4t TK FFF11: @.AAA.AAAB.
II. P#'t =i"# t7"$ t#'"$:
1. Ce"$ t0 B^ :#i ti>" m?t "ộ& t#/4 me" Iài "am "!0 t#5 t#e"$ I': F.AAA.AAAB.
@. N#G" B)H: t#e"$ I' "ộ& t#/4 tài "$/0," t7"$ +9: @.AAA.AAAB.
F. C4" +9 t#!"# t'" \)*"$2 :e"$ t0 ti4" #à"# +#6/ t78 \)*"$ :U! :e"$ "#T" Ei," &#i"
t#/4 TNCN BM "ộ& :# "#à ")q:: Q.AAA.AAAB.
P. M/! một .5 :" =d d("$ &#Ni B;"$ \% &#3 t7)q: IR: L.AAA.AAAB.
Q. N#G" t#e"$ I' tRm "ộ& t#/4 TNyN Y/o I "am "!0: 1A.AAA.AAAB.
L. Tu"$ #H& t<"# #<"# ti,/ t#( =N" &#cm t7"$ t#'"$: $i' I'" =N" &#cm :#)! t#/4
1AA.AAA.AAAB2 t#/4 GTGT 1A]2 t7"$ B; :#)! t#/ ti>" +#':# #à"$ QA] $i' t#!"# t'"2
t#/ IO"$ TGNH FA] Eà IO"$ ti>" m?t @A].
W. N#G" \Ri một =V =N" &#cm B^ ti,/ t#( t#'"$ @2 "#G& +# t#5 $i' EV" [AA.AAAB2 $i' I'"
#à"$ t7N \Ri 1.1AA.AAAB k$1m t#/4 GTGT 1AA.AAABl t78 Eà =V ti>" +#':# #à"$ :b" "H.
[. kGiN =dl :/Vi t#'"$ \G& t- +#!i t#/4 GTGT2 =V ti>" t#/4 GTGT Bi/ Eà B)H: +#6/ t78
t#'"$ "à0 \à 1@.AAA.AAAB.
`. C#/0M" TGNH "ộ& t#/4 GTGT @.AAA.AAAB2 t#/4 TTCB @@.QAA.AAAB2 t#/4 TNyN tRm
"ộ&2 "ộ& #ộ t#/4 TNCN :# CNV2 B^ "#G" B)H: $i60 I' NH :U! NH.
h,/ :i/: T7<"# Ià0 Igt t'" $#i =u.

Bài $iNi

1.
NH TK LP@: F.AAA.AAA
C; TK FFF[: F.AAA.AAA

NH TK FFF[: F.AAA.AAA
C; TK 111: F.AAA.AAA


@.
NH TK L@W: @.AAA.AAA
C; TK FFFL: @.AAA.AAA
NH TK FFP: Q.AAA.AAA
C; TK FFFQ: Q.AAA.AAA


P.
NH TK @11: L.AAA.AAA
C; TK FFF`: L.AAA.AAA

K#i B;"$ \% &#3 t7)q: IR:
NH TK FFF`: L.AAA.AAA
C; TK 111: L.AAA.AAA


Q.
NH TK [@11: 1A.AAA.AAA
C; TK FFFP: 1A.AAA.AAA


L.
NH TK 1F1: QQ.AAA.AAA
NH TK 11@: FF.AAA.AAA
NH TK 111: @@.AAA.AAA
C; TK FFF11: 1A.AAA.AAA
C; TK Q11: 1AA.AAA.AAA


W.
NH TK 1QQ: [AA.AAA
C; TK LF@: [AA.AAA

NH TK QF1: 1.AAA.AAA
NH TK FFF11: 1AA.AAA
C; TK 1F1: 1.1AA.AAA


[.
NH TK FFF11: 1@.AAA.AAA
C; TK 1FF: 1@.AAA.AAA



`.
NH TK FFF11: @.AAA.AAA
NH TK FFF@: @@.QAA.AAA
NH TK FFFP: 1A.AAA.AAA
NH TK FFFQ: Q.AAA.AAA
C; TK 11@: F`.QAA.AAA
Bài Q.P: Ce"$ t0 M kB!"$ #Rt Bộ"$l t#/ộ: BVi t)H"$ "ộ& t#/4 GTGT t#5 &#)*"$ &#'& +#6/
t78:
I. JV d) Bi/ Y/o P{N:
TK F11: PA.AAA.AAAB k+#4 )q: E!0 ` t#'"$ :U! :e"$ t0 K2 B4" #R" F1{1@{N2 \^i B*" 
12@]{t#'"$ t7N Bj"# +9 =!/ :/Vi m‰i Y/ol
TK F1Q: QA.AAA.AAAB 
TK FP1: [AA.AAA.AAAB kE!0 :U! "$T" #à"$ n tài t7H :e"$ t7<"# B!"$ t7"$ t#-i $i!" t#i 
:e"$2 t7N \^i #O"$ t#'"$ 1]{t#'"$l
II. JV &#'t =i"# t7"$ Y/o P{N:
1. N$à0 1Q{1A{N :e"$ t0 B^ :#/0M" TGNH QA.AAA.AAAB t7N =V "H B4" #R".
@. N$à0 F1{1A{N :#/0M" +#N" t7N \^i ti>" E!0 dài #R" :U! "$T" #à"$ n t#'"$ 1A{N.
F. N$à0 @A{11{N E!0 "$X" #R" VPB!"+ :#/0M" t7N :# "$)-i I'" @A.AAA.AAAB Eà :#/0M"
Eà TK :' "#T" :U! CNV BM t7N \)*"$ QA.AAA.AAAB.
P. N$à0 FA{11{N :#/0M" +#N" t7N \^i ti>" E!0 dài #R" :U! "$T" #à"$ n t#'"$ 11{N.
Q. N$à0 A1{1@{N +o #H& B1"$ E!0 Eqi :e"$ t0 H =V ti>" \à @AA.AAA.AAAB2 t#-i #R" @ "am2
t7N "H $V: Eà \^i Bj"# +9 P \i" Eà "$à0 A1{AL{Nx12 A1{1@{Nx12 A1{AL{Nx@2 A1{1@{Nx@.
JV ti>" t7N m‰i \i" \à QL.AAA.AAAB k&#T" Iu \^i t#5 &#)*"$ &#'& B)-"$ t#–"$l. Ce"$
t0 B^ \àm t#U t(: t7N "H :# "#à :/"$ :6& #% t#V"$ t#i4t Ij B^ B)! Eà =d d("$ kt#'"$
t7)q:l D :d! #à"$ I'" =N" &#cm.
L. N$à0 F1{1@{N :#/0M" +#N" t7N \^i Y/o P Eà "H $V: :# :e"$ t0 K2 t7N \^i t#'"$ 1@ :#
"$T" #à"$ n.
W. C/Vi t#'"$ 1@{N2 t3"# \^i &#Ni t7N :e"$ t0 H t7"$ "am N2 B1"$ t#-i .': Bj"# "H dài #R"
B4" #R" t7N t7"$ "am Nx1 BM +4t :#/0M".
h,/ :i/:
G#i "#G" :': Igt t'" \i," Y/!" t<"# #<"# t7,". 
P#N" N"# Eà TK F112 TK F1Q Eà TK FP1. 

Bài $iNi

1. N$à0 1Q{1A{N

NH TK F1Q: QA.AAA.AAA
C; TK 11@: QA.AAA.AAA


@. N$à0 F1{1A{N

NH TK LFQ: [.AAA.AAA w [AA.AAA.AAA . 1]
C; TK 11@: [.AAA.AAA
CH ƠNG L – KẾ TOÁN V’N CH• Jœ H•U Ƣ

Bài L.1: Ce"$ t0 TNHH • :; t<"# #<"# "#) =!/:
JV d) "$à0 F1{AF{N :U! TK P@1 \à 1AA.AAA.AAAB. T7"$ B;:
TK P@11 \à [A.AAA.AAAB 
TK P@1@ \à @A.AAA.AAAB 
T7"$ "am N – 12 :e"$ t0 :; \Hi "#/G" +4 t'" =!/ t#/4 TNyN \à 1`A.AAA.AAAB Eà B^ tRm :#i!
\^i :# t#à"# Ei," $;& EV" \à QA.AAA.AAAB2 t73:# z/Z Bi/ t) &#'t t7iM": QA.AAA.AAAB2 z/Z +#5"
t#)D"$: Q.AAA.AAAB2 z/Z &#g: \Hi: Q.AAA.AAAB.
1. z/04t Bj"# &#T" &#Vi =V \Hi "#/G" :b" \Ri :U! "am t7)q: k"am N – 1l:
C#i! \^i Iu =/"$ :# :': t#à"# Ei," $;& EV": QA.AAA.AAAB 
T73:# t#)D"$ :# I!" Bi>/ #à"#: 1A.AAA.AAAB 
JV \Hi "#/G" =!/ t#/4 :b" \Ri :#)! &#T" &#Vi "am t7)q: =!/ +#i t78 @ +#N" t7,"2 B)H: 
t73:# t#,m z/Z Bi/ t) &#'t t7iM" QA]2 z/Z +#5" t#)D"$ @A] Eà z/Z dv &#b"$ tài :#3"#
FA].
@. K4 t'" .': Bj"# +4t Y/N +i"# d!"# t7"$ t#'"$ P{N \à \‰ [.AAA.AAAB.
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"#.

Bài $iNi

1.
NH TK P@11: QA.AAA.AAA
C; TK FF[[: QA.AAA.AAA

NH TK P@11: 1A.AAA.AAA
C; TK P1[: 1A.AAA.AAA

NH TK P@11: @A.AAA.AAA
C; TK P1P: 1A.AAA.AAA
C; TK PF11: P.AAA.AAA
C; TK P1Q: L.AAA.AAA

@.
NH TK P@1@: [.AAA.AAA
C; TK `11: [.AAA.AAA

Bài L.@: y!"# "$#i%& t) "#T" • :; t<"# #<"# "#) =!/:
1. Tu"$ \Hi "#/G" =!/ t#/4 :U! d!"# "$#i%& t7"$ "am N \à: @QA.AAA.AAAB
B!" $i'm BV: Y/04t Bj"#:
T73:# z/Z Bi/ t) &#'t t7iM": [A] 
T73:# z/Z dv &#b"$ tài :#3"#: 1A] 
T73:# z/Z +#5" t#)D"$: Q] 
T73:# z/Z &#g: \Hi: Q] 

@. M/! 1 TJCC ds"$ t7"$ &#T" .)D"$2 $i' m/! :#)! t#/4 QA.AAA.AAAB2 t#/4 GTGT
1A]2 :#)! t#!"# t'"2 :#i &#3 EG" :#/0M"2 \X& B?t2 :#R0 t#d B^ t7N IO"$ ti>" m?t \à
@.1AA.AAAB2 $1m t#/4 GTGT 1AA.AAAB. Bi4t TJCC #K/ #<"# "à0 B)H: Bài t#p IDi z/Z
Bi/ t) &#'t t7iM".
F. C#i ti>" m?t +#5" t#)D"$ :/Vi "am :# "#T" Ei," d z/Z +#5" t#)D"$ Bài t#p \à
1A.AAA.AAAB.
P. C#i ti>" m?t :# "#T" Ei," • m)H" m/! .5 \60 t8 z/Z &#g: \Hi \à Q.AAA.AAAB.
Q. C#i ti>" m?t 1.AAA.AAAB t7H :6& +#; +#a" :# "#T" Ei," B d z/Z &#g: \Hi Bài t#p.
L. C#i ti>" m?t m/! Y/à t4t :# $i! B<"# một =V "#T" Ei," B^ "$#• #)/ d z/Z &#g: \Hi Bài
t#p \à 1.AAA.AAAB2 t#/4 GTGT 1A].
h,/ :i/: Cj"# +#N" :': "$#i%& E( +i"# t4 &#'t =i"#.

BNi $iNi

1.
NH TK P@1: @QA.AAA.AAA
C; TK P1P: @AA.AAA.AAA
C; TK P1Q: @Q.AAA.AAA
C; TK PF11: 1@.QAA.AAA
C; TK PF1@: 1@.QAA.AAA


@.
NH TK @11: QA.AAA.AAA
NH TK 1FF: Q.AAA.AAA
C; TK FF1: QQ.AAA.AAA

NH TK @11: @.AAA.AAA
NH TK 1FF: 1AA.AAA
C; TK 111: @.1AA.AAA
NH TK P1P: Q@.AAA.AAA
C; TK P11: Q@.AAA.AAA


F.
NH TK PF11: 1A.AAA.AAA
C; TK FFP: 1A.AAA.AAA

NH TK FFP: 1A.AAA.AAA
C; TK 111: 1A.AAA.AAA


P.
NH TK 1F[[: Q.AAA.AAA
C; TK 111: Q.AAA.AAA

NH TK PF1@: Q.AAA.AAA
C; TK 1F[[: Q.AAA.AAA


Q.
NH TK PF1@: 1.AAA.AAA
C; TK FFP: 1.AAA.AAA

NH TK FFP: 1.AAA.AAA
C; TK 111: 1.AAA.AAA


L.
NH TK PF1@: 1.1AA.AAA
C; TK 111: 1.1AA.AAA
Bài L.F: Ce"$ t0 :u &#i" • t7"$ "am N :; t<"# #<"# "#) =!/:
1. P#'t #à"# t#,m 1A.AAA :u &#i" :; m%"# $i' 1.AAA.AAAB{:u &#i". Vqi &#)*"$ '" &#'t
#à"# "#) =!/:

WA] =V \)H"$ :u &#i" &#'t #à"# :# :u Be"$ #i%" #K/ t#5 $i' &#'t #à"# IO"$ 
m%"# $i'. C#,"# \%:# $i' I'" t#6& #*" B)H: .d \o "$!0 Eà Y/Z &#g: \Hi.
Q] =V \)H"$ :u &#i" &#'t #à"# :# :'" Iộ :e"$ "#T" t#5 $i' &#'t #à"# IO"$ 
[A] m%"# $i'.
@Q] =V \)H"$ :u &#i" &#'t #à"# :# :u Be"$ :#i4" \)H: t#5 $i' &#'t #à"# 
IO"$ 1@A] m%"# $i'.

@. M/! \Ri Q.AAA :u &#i" B!"$ \)/ #à"# ds"$ \àm :u &#i4/ Y/Z2 $i' m/! \Ri 1.QAA.AAAB{:u
&#i"2 B^ t#!"# t'" IO"$ ti>" m?t.
F. T#5 Y/04t Bj"# :U! #ội B1"$ Y/N" t7j2 Q.AAA :u &#i4/ Y/Z t7," B)H: .d \o "#) =!/:

T#)D"$ :# I!" Bi>/ #à"# 1.AAA :u &#i" \60 "$/1" t8 Y/Z +#': t#/ộ: EV" :#U 
=D #K/ Bài t#p2 $i' &#'t #à"# IO"$ m%"# $i'.
P#'t #à"# 7! I," "$ài 1.AAA :u &#i" Eqi $i' &#'t #à"# @.AAA.AAAB{:u &#i". 
JV :b" \Ri .d \o #U0. 
h,/ :i/: Cj"# +#N" :': "$#i,& E( &#'t =i"# t7,".

Bài $iNi

1.
NH TK 111: W.AAA.AAA.AAA w 1A.AAA . 1.AAA.AAA . WA]
C; TK P111: W.AAA.AAA.AAA

NH TK 111: PAA.AAA.AAA w QAA.AAA.AAA . [A]
NH TK P11@: 1AA.AAA.AAA
C; TK P111: QAA.AAA.AAA w 1A.AAA . 1.AAA.AAA . Q]

NH TK 111: F.AAA.AAA.AAA w @.QAA.AAA.AAA . 1@A]
C; TK P11@: QAA.AAA.AAA
C; TK P111: @.QAA.AAA.AAA w 1A.AAA . 1.AAA.AAA . @Q]


@.
NH TK P1`: W.QAA.AAA.AAA
C; TK 111: W.QAA.AAA.AAA

F.
NH TK P1[: 1.AAA.AAA.AAA w 1.AAA . 1.AAA.AAA
NH TK P11@: QAA.AAA.AAA
C; TK P1`: 1.QAA.AAA.AAA

NH TK 111: @.AAA.AAA.AAA w @.AAA . 1.AAA.AAA
C; TK P11@: QAA.AAA.AAA
C; TK P1`: 1.QAA.AAA.AAA

NH TK P111: F.AAA.AAA.AAA
NH TK P11@: 1.QAA.AAA.AAA
C; TK P1`: P.QAA.AAA.AAA
Bài L.P: y!"# "$#i%& "#à ")q: • :; t<"# #<"# "#) =!/:
Ca" :S Eà Ii," IN" +iMm +, #à"$ #;! "$à0 F1{1@{N
rRi #à"$ #;! Jr =u =':# Jr t#v: t4 C#,"# \%:# C*" $i' :• C*" $i' mqi
Hà"$ #;! • 1.AAA +$ `QA +$ t QA +$ 1@.AAAB{+$ 1Q.AAAB{+$
Hà"$ #;! B WAA m WAA m ttt @Q.AAAB{m @1.AAAB{m
Hà"$ #;! C Q.AAA \3t Q.@AA \3t x @AA \3t [.AAAB{\3t 1A.AAAB{\3t

h,/ :i/:
1. Ci>/ :#•"# :#,"# \%:# tài =N" t#8!2 t#i4/ &#'t #i%" Y/! +iMm +, :#- .d \o.
@. C'"# $i' \Ri #à"$ #;! t#5 B*" $i' mqi t#5 Y/0 Bj"# :U! "#à ")q:.
F. nd \o :#,"# \%:# d B'"# $i' \Ri #à"$ #;! Eà :/Vi "i," Bộ +4 t'".

Bài $iNi

1. Ci>/ :#•"# :#,"# \%:# tài =N" t#8!2 t#i4/:

Hà"$ #;! •:
NH TK 1F[1: LAA.AAA w QA . 1@.AAA
C; TK 1QL k•l: LAA.AAA

Hà"$ #;! C:
NH TK 1QL kCl: 1.LAA.AAA w @AA . [.AAA
C; TK FF[1: 1.LAA.AAA


@. C'"# $i' \Ri #à"$ #;! t#5 #;! B*" mqi:

Hà"$ #;! •:
NH TK 1QL k•l: @.[QA.AAA w `QA . k1Q.AAA – 1@.AAAl
C; TK P1@: @.[QA.AAA

Hà"$ #;! B:
NH TK P1@: @.[AA.AAA w WAA . k@Q.AAA – @1.AAAl
C; TK 1QL kBl: @.[AA.AAA

Hà"$ #;! C:
NH TK 1QL kCl: 1A.PAA.AAA w Q.@AA . k1A.AAA – [.AAAl
C; TK P1@: 1A.PAA.AAA
F. nd \o :#,"# \%:# d B'"# $i' \Ri:

TK P1@
k1QL Bl @.[AA.AAA A@.[QA.AAA k1QL •l
kP11l 1A.PQA.AAA 1A.PAA.AAA k1QL Cl


NH TK P1@: 1A.PQA.AAA
C; TK P11: 1A.PQA.AAA
F. N$à0 @A{11{N

NH TK FF1: @A.AAA.AAA
NH TK FFP: QA.AAA.AAA
C; TK F11: WA.AAA.AAA


P. N$à0 FA{11{N

NH TK LFQ: [.AAA.AAA w [AA.AAA.AAA . 1]
C; TK 11@: [.AAA.AAA


Q. N$à0 A1{1@{N

NH TK FF1: @AA.AAA.AAA
C; TK FP1: @AA.AAA.AAA


L. N$à0 F1{1@{N

NH TK LFQ: 1.PPA.AAA w PA.AAA.AAA . 1.@] . F
NH TK F11: PA.AAA.AAA
C; TK 11@: P1.PPA.AAA

NH TK LFQ: [.AAA.AAA w [AA.AAA.AAA . 1]
C; TK 11@: [.AAA.AAA


W. C/Vi t#'"$ 1@{N

r^i &#Ni t7N :e"$ t0 H t7"$ "am N:
NH TK LFQ: [.AAA.AAA w
QL.AAA.AAA
W

C; TK FFQ: [.AAA.AAA w
QL.AAA.AAA
W


NH B4" #R" &#Ni t7N:
NH TK FP1: 1AA.AAA.AAA
C; TK F1Q: 1AA.AAA.AAA
CHƯƠNG W – KẾ TOÁN yO•NH THU2 THU
NHžP KHÁC2 CHI PH˜ VÀ nÁC C“NH KẾT zUẢ
KINH yO•NH

Bài W.1: Ce"$ t0 I'" \” #à"$ #;! ti,/ ds"$2 t#/ộ: BVi t)H"$ t3"# t#/4 GTGT 1A] t#5
&#)*"$ &#'& +#6/ t782 +4 t'" #à"$ t1" +# t#5 &#)*"$ &#'& +, +#!i t#)-"$ ./0,"2 t3"#
$i' #à"$ ./6t +# t#5 &#)*"$ &#'& I<"# Y/T" $i! Y/0>" :/Vi +9. T7"$ +9 :; :': tài \i,/:
Hà"$ t1" Bi/ +9:
T1" tRi +#: 1.AAA B*" Ej kt7j $i' 1A.AAA.AAABl 
T1" tRi Y/i0: QAA B*" Ej kt7j $i' Q.AAA.AAAB2 $i' I'" \” :#)! t#/4 
1Q.AAAB{B*" Ejl

1. N#G& +# #à"$ #;! m/! t8 "#à =N" ./6t `.AAA B*" Ej :#)! t7N ti>". Gi' m/! :#)!
t#/4 GTGT 1@A.AAA.AAAB.
@. n/6t +# #à"$ $i! Y/i0 I'" \” W.AAA B*" Ej.
F. Tu"$ #H& #;! B*" I'" \” t7"$ +9 L.AAA B*" Ej2 B^ I'" t#/ ti>" m?t. Gi' I'" \”
:#)! t#/4 @A.AAAB{B*" Ej. Tu"$ #H& &#i4/ "ộ& ti>" I'" #à"$ t7"$ +9:
1F@.AAA.AAAB.
P. C/Vi +9 +iMm #à"$ tRi Y/i02 =V #à"$ t1" +# \à 1.P[A B*" Ej. Hà"$ t#i4/2 "#T" Ei,"
I'" #à"$ &#Ni I1i t#)-"$ t#5 $i' I'" :; t#/4.
Q. BN"$ tG& #H& :#i &#3 I'" #à"$ Eà :#i &#3 Y/N" \o d!"# "$#i%& kBE t3"#: B1"$l
h4/ tV :#i &#3 P#(: E( I'" #à"$ P#(: E( Y/N" \o
r)*"$ 1A.AAA.AAA Q.AAA.AAA
BHhT2 BHnH2 KPCC 1.`AA.AAA `QA.AAA
VGt \i%/ I! $;i #à"$ @.Q@A.AAA t
K#6/ #! Q.AAA.AAA 1.QAA.AAA
yj:# E( m/! "$ài P.F[A.AAA L.@QA.AAA
C#i IO"$ ti>" m?t F.QAA.AAA W.QAA.AAA
Cộ"$ @W.FAA.AAA @1.@AA.AAA
h,/ :i/: G#i "#G" :': Igt t'" &#N" '"# t<"# #<"# m/! #à"$2 I'" #à"$ Eà .': Bj"# \Hi
"#/G" t7)q: t#/4.

Bài $iNi

Gi' ./6t +# I<"# Y/T" :/Vi +9:
1@.[QW w
1A.AAA.AAA x Q.AAA.AAA x 1@A.AAA.AAA
1.AAA x QAA x `.AAA

NH TK 1QL: 1@A.AAA.AAA
NH TK 1FF: 1@.AAA.AAA
C; TK FF1: 1F@.AAA.AAA


@.
NH TK 1QL kzl: [`.```.AAA w W.AAA . 1@.[QW
C; TK 1QL kKl: [`.```.AAA


F.
NH TK LF@: WW.1P@.AAA w L.AAA . 1@.[QW
C; TK 1QL kzl: WW.1P@.AAA

NH TK 111: 1F@.AAA.AAA
C; TK Q11: 1@A.AAA.AAA
C; TK FFF: 1@.AAA.AAA


P.
NH TK LF@: @QW.1PA w k1QAA – 1P[Al . 1@.[QW
C; TK 1QL kzl: @QW.1PA

NH TK 1F[[: PPA.AAA w @A . @@.AAA
C; TK LF@: @QW.1PA
C; TK W11: 1[@.[LA


Q.
NH TK LP1: 1A.AAA.AAA
NH TK LP@: Q.AAA.AAA
C; TK FFP: 1Q.AAA.AAA

NH TK LP1: 1.`AA.AAA
NH TK LP@: `QA.AAA
C; TK FF[: @.[QA.AAA

NH TK LP1: @.Q@A.AAA
C; TK FF1: @.Q@A.AAA

NH TK LP1: Q.AAA.AAA
NH TK LP@: 1.QAA.AAA
C; TK @1P: L.QAA.AAA

NH TK LP1: P.F[A.AAA
NH TK LP@: L.@QA.AAA
C; TK FF1: 1A.LFA.AAA

NH TK LP1: F.QAA.AAA
NH TK LP@: W.QAA.AAA
C; TK 111: 11.AAA.AAA
K4t :#/0M":

NH TK Q11: 1@A.AAA.AAA
C; TK `11: 1@A.AAA.AAA

NH TK `11: 1@Q.LP@.AAA
C; TK LF@: WW.1P@.AAA
C; TK LP1: @W.FAA.AAA
C; TK LP@: @1.@AA.AAA

NH TK W11: 1[@.[LA
C; TK `11: 1[@.[LA


K4t :#/0M" \‰:

NH TK P@1: Q.PQ`.1PA
C; TK `11: Q.PQ`.1PA T7i" N$p: T#i%" – TCyN AW – KF@ #tt&:{{ƒƒƒ."#m=„7.:m
N$/0‡" N$p: T7Tm – TCyN AW – KF@
|m!i\: t#i5"…Edi:#…"A1†0!#.:m
Bài W.@: TRi một Ce"$ t0 M t3"# t#/4 GTGT +#6/ t782 t#/4 =/6t GTGT 1A]2 t7"$ t#'"$ 1@
:; :': "$#i%& E( +i"# t4 &#'t =i"# "#) =!/.
GiN Bj"# Bi/ t#'"$ 1@ :': tài +#N" :; =V d) #H& \o:
1. N$à0 Q{1@2 :e"$ t0 ./6t +# #à"$ #;! $di Bi :# Ce"$ t0 n t#5 #<"# t#S: :#/0M"
#à"$ t7j $i' #à"$ #;! t#v: t4 ./6t +# QAA.AAA.AAAB2 $i' I'" :#)! t#/4
LAA.AAA.AAAB2 I," m/! :#)! "#G" B)H: #à"$.
@. N$à0 W{1@2 :e"$ t0 ./6t #à"$ I'" "$!0 tRi +#2 t7j $i' #à"$ #;! t#v: t4 ./6t +#
QAA.AAA.AAAB2 $i' I'" :#)! t#/4 LAA.AAA.AAAB2 I," m/! "#G" #à"$ t7N "$!0 IO"$
ti>" m?t.
F. N$à0 [{1@2 :e"$ t0 B1"$ o t78 :#i4t +#6/ t#)*"$ mRi t#'"$ t7)q: :# "$)-i m/! •
\à @QA.AAAB2 :e"$ t0 t78 Eà "H ti>" #à"$.
P. N$à0 1A{1@2 :e"$ t0 B1"$ o :# "$)-i m/! t7N \Ri \e #à"$ B^ I'" D t#'"$ t7)q: t#5
$i' I'" :#)! t#/4 @LA.AAA.AAAB Eà t#/4 $i' t7j $i! ta"$ @L.AAA.AAAB2 $i' m/!
@AA.AAA.AAAB \e #à"$ "à0 "$)-i m/! B^ t7N ti>". Hà"$ t7N \Ri :b" $Di I," m/!.
Q. N$à0 11{1@2 :e"$ t0 "#G" B)H: $i60 I' :U! Ce"$ t0 n B^ "#G" B)H: \e #à"$ $di Bi
"$à0 Q{1@2 +Ÿm t#5 Ii," IN" t#i4/ một =V #à"$ t#5 $i' I'" :#)! t#/4
@A.AAA.AAAB2 $i' m/! 1[.AAA.AAAB2 :#)! 7m "$/0," "#T". Ce"$ t0 n B1"$ o m/!
t#5 =V t#v: t42 ti>" :#)! t#!"# t'" .
L. N$à0 1L{1@2 :e"$ t0 ./6t +# #à"$ #;! $di Bi :# Ce"$ t0 h t#5 #<"# t#S: :#/0M"
#à"$ 2 t7j $i' #à"$ #;! t#v: t4 ./6t +# WAA.AAA.AAAB2 $i' I'" :#)! t#/4
`AA.AAA.AAAB2 I," m/! :#)! "#G" B)H: #à"$.
W. N$à0 1W{1@2 :e"$ t0 m/! #à"$ HTn Eà B^ I'" t#–"$ :# Ce"$ t0 N t7j $i' m/! :#)!
t#/4 @AA.AAA.AAAB2 t7j $i' I'" :#)! t#/4 FWA.AAA.AAAB2 ti>" m/! Eà I'" :#)! t#!"#
t'".
[. N$à0 1`{1@2 :e"$ t0 "#G" B)H: $i60 I' :U! Ce"$ t0 h B^ "#G" B)H: \e #à"$ $di Bi
"$à0 1L{1@2 +Ÿm t#5 Ii," IN" t#8! một =V #à"$ t#5 $i' I'" :#)! t#/4 1AA.AAAB2
$i' m/! [A.AAAB2 :#)! 7m "$/0," "#T". Ce"$ t0 h B1"$ o m/! #à"$ t#5 #;! B*"2
ti>" :#)! t#!"# t'". Hà"$ t#8! :e"$ t0 h $iK #ộ :# I," I'".
`. N$à0 @@{1@2 :e"$ t0 ./6t +# I'"# "$pt2 ")q: "$pt &#(: E( :# tu"$ +4t "am :U!
#Rt Bộ"$ :e"$ Bà" :e"$ t02 $i' I'" :#)! t#/4 \à @AA.AAAB2 $i' EV" \à 1LA.AAAB.
1A. N$à0 @P{1@2 ./6t +# #à"$ #;! \àm t8 t#i%" :; $i' m/! P.AAA.AAAB2 $i' I'" :#)!
t#/4 Q.AAA.AAAB d Y/Z &#g: \Hi tài t7H.
11. N$à0 @Q{1@2 :e"$ t0 ./6t +# #à"$ BM t#)D"$ :# "#T" Ei," Y/N"$ :' I'" #à"$2
$i' I'" :#)! t#/4 \à 1AA.AAAB2 $i' EV" \à [A.AAAB.
h,/ :i/:
1. G#i "#G" :': Igt t'" &#'t =i"# t7,"
@. T3"# Eà \G& Igt t'" +4t :#/0M" y!"# t#/ I'" #à"$ t#/i" Eà :/Vi +9.
F. T3"# Eà \G& Igt t'" +4t :#/0>" Gi' EV" #à"$ I'" Eà :/Vi +9.

Bài $iNi

1.
NH TK 1QW: QAA.AAA.AAA
C; TK 1QL: QAA.AAA.AAA
@.
NH TK LF@: QAA.AAA.AAA
C; TK 1QL: QAA.AAA.AAA

NH TK 111: LLA.AAA.AAA
C; TK Q11: LAA.AAA.AAA
C; TK FFF1: LA.AAA.AAA


F.
NH TK FF1: @QA.AAA
C; TK Q@1: @QA.AAA


P.
NH TK QF1: @LA.AAA.AAA
NH TK FFF: @L.AAA.AAA
C; TK 111: @[L.AAA.AAA

NH TK 1F[[: @AA.AAA.AAA
C; TK LF@: @AA.AAA.AAA


Q.
NH TK LF@: P[@.AAA.AAA w QAA.AAA.AAA t 1[.AAA.AAA
C; TK 1QW: P[@.AAA.AAA

NH TK 1F[1: 1[.AAA.AAA
C; TK 1QW: 1[.AAA.AAA

NH TK 1F@: LF[.AAA.AAA
C; TK Q11: Q[A.AAA.AAA w LAA.AAA.AAA t @A.AAA.AAA
C; TK FFF: Q[.AAA.AAA


L.
NH TK 1QW: WAA.AAA.AAA
C; TK 1QL: WAA.AAA.AAA


W.
NH TK 1F1: PAW.AAA.AAA
C; TK Q11: FWA.AAA.AAA
C; TK FFF: FW.AAA.AAA

NH TK LF@: @AA.AAA.AAA
NH TK 1FF: @A.AAA.AAA
C; TK FF1: @@A.AAA.AAA


[.
NH TK LF@: WAA.AAA.AAA
C; TK 1QW: WAA.AAA.AAA
NH TK 1F[[: [A.AAA.AAA
C; TK FF[1: [A.AAA.AAA

NH TK 1F@: ``A.AAA.AAA
C; TK Q11: `AA.AAA.AAA
C; TK FFF: `A.AAA.AAA


`.
NH TK LF@: 1LA.AAA
C; TK 1QL: 1LA.AAA

NH TK LP@: @@A.AAA
C; TK Q1@: @AA.AAA
C; TK FFF1: @A.AAA


1A.
NH TK LF@: P.AAA.AAA
C; TK 1QL: P.AAA.AAA

NH TK PF1@: Q.QAA.AAA
C; TK Q1@: Q.AAA.AAA
C; TK FFF1: QAA.AAA


11.
NH TK LF@: [A.AAA
C; TK 1QL: [A.AAA

NH TK PF11: 11A.AAA
C; TK Q1@: 1AA.AAA
C; TK FFF1: 1A.AAA


K4t :#/0M" d!"# t#/ I'" #à"$ t#/i" Eà :/Vi +9:

NH TK Q11: Q1A.AAA.AAA
C; TK QF1: @LA.AAA.AAA
C; TK Q@1: @QA.AAA.AAA

NH TK Q11: 1.`PA.AAA.AAA
NH TK Q1@: Q.FAA.AAA w Q.AAA.AAA x 1AA.AAA x @AA.AAA
C; TK `11: 1.`PQ.FAA.AAA


K4t :#/0M" $i' EV" #à"$ I'" Eà :/Vi +9:

NH TK `11: 1.[[L.@PA.AAA
C; TK LF@:1.[[L.@PA.AAA
Bài W.F: T7"$ t#'"$ 1@2 :e"$ t0 M tG& #H& :#i &#3 I'" #à"$ Eà Y/N" \o d!"# "$#i%& "#)
=!/:
1. r)*"$ &#Ni t7N :# "#T" Ei," I'" #à"$ Eà IV: .4&2 B;"$ $;i \à 1A.AAA.AAAB2 "#T"
Ei," Y/N" \o [.AAA.AAAB2 t73:# BHnH2 BHhT2 KPCC Bg"$ :#4 Bộ.
@. n/6t +# một =V :e"$ :( ds"$ &#(: E( I'" #à"$ @.AAA.AAAB2 &#T" Iu t7"$ P t#'"$.
F. n/6t +# EGt \i%/ &#( :# I'" #à"$ @AA.AAAB2 :# Y/N" \o FAA.AAAB2 EGt \i%/ =d
d("$ #4t t7"$ t#'"$.
P. fgt TGNH t7N ti>" t#/4 me" Iài :# :e"$ t0 1.@AA.AAAB2 +4 t'" &#T" Iu 1@ t#'"$.
Q. C#i ti>" m?t t7N &#3 EG" :#/0M" I'" #à"$ F.AAA.AAAB.
L. C#i ti>" m?t "ộ& t#/4 :i/ B)-"$ :# :': &#)*"$ ti%" ET" :#/0M" :e"$ t0 PAA.AAAB
W. C#i ti>" m?t t7N ti>" :# :#/0," Ei," +4 t'" tu :#S: Eà tG& #/6" :# "#T" Ei,"
&#b"$ +4 t'" :e"$ t0 1.FAA.AAAB.
[. P#Ni t7N ti>" :#i &#3 Y/N"$ :' #à"$ #;! LA.AAA.AAAB Eà t#/4 $i' t7j $i! ta"$ +#6/
t78 L.AAA.AAAB2 &#T" Iu L t#'"$.
`. N#G" #;! B*" ti4& +#':# :U! :e"$ t0 $i' :#)! t#/4 `AA.AAAB2 t#/4 GTGT 1QA.AAAB2
:#)! t7N ti>".
1A. K#6/ #! TJCC :# Iộ &#G" I'" #à"$ 1.PAA.AAAB2 Iộ &#G" Y/N" \o 1.LAA.AAAB.
11. P#Ni t7N ti>" Bi%"2 ")q:2 Bi%" t#Ri t#5 #;! B*" t#'"$ "à0 \à @.AAA.AAAB Eà t#/4 $i'
t7j $i! ta"$ +#6/ t78 t3"# 1A].

t ys"$ :# +# #à"$ #;!: 1.@AA.AAAB
t ys"$ :# I'" #à"$: [AA.AAAB

1@. rG& dv &#b"$ :#i &#3 IN #à"# =N" &#cm 1.AAA.AAAB.
1F. rG& dv &#b"$ Y/Z t7H :6& m6t Ei%: \àm WAA.AAAB.
h,/ :i/:
1. G#i "#G" :': Igt t'" &#'t =i"# t7,".
@. T3"# Eà \G& Igt t'" +4t :#/0M" tà" Iộ :#i &#3 #Rt Bộ"$ Eà :/Vi +9.
F. Ca" :S =V \i%/ :U! BT W.@ Eà BT W.F t7<"# Ià0 t7," =* B1 tài +#N" :#K T BM .': Bj"#
+4t YU! +i"# d!"# k:# Ii4t :e"$ t0 B!"$ t7"$ $i!i BR" mi‡" t#/4 TNyNl.

Bài $iNi

1.
NH TK LP1: 1A.AAA.AAA
NH TK LP@: [.AAA.AAA
C; TK FFP: 1[.AAA.AAA

NH TK LP1: 1.`AA.AAA w 1A.AAA.AAA . 1`]
NH TK LP@: 1.Q@A.AAA w [.AAA.AAA . 1`]
NH TK FFP: 1.A[A.AAA w 1[.AAA.AAA . L]
C; TK FF[: P.QAA.AAA


@.
NH TK 1P@: @.AAA.AAA
C; TK 1QF: @.AAA.AAA

NH TK LP1: QAA.AAA
C; TK 1P@: QAA.AAA


F.
NH TK LP1: @AA.AAA
NH TK LP@: FAA.AAA
C; TK 1Q@: QAA.AAA


P.
NH TK 1P@: 1.@AA.AAA
C; TK FFF[: 1.@AA.AAA

NH TK LP@: 1AA.AAA
C; TK 1P@: 1AA.AAA


Q.
NH TK LP@: F.AAA.AAA
C; TK 111: F.AAA.AAA


L.
NH TK LP@: PAA.AAA
C; TK FFF`: PAA.AAA

NH TK FFF`: PAA.AAA
C; TK 111: PAA.AAA


W.
NH TK LP@: 1.FAA.AAA
C; TK 111: 1.FAA.AAA


[.
NH TK 1P@: LA.AAA.AAA
NH TK 1FF: L.AAA.AAA
C; TK FF1: LL.AAA.AAA

NH TK LP1: 1A.AAA.AAA
C; TK 1P@: 1A.AAA.AAA


`.
NH TK LP@: `AA.AAA
NH TK 1FF: 1QA.AAA
C; TK FF1: 1.AQA.AAA

1A.
NH TK LP1: 1.PAA.AAA
NH TK LP@: 1.LAA.AAA
C; TK @1P: F.AAA.AAA

11.
NH TK LP1: [AA.AAA
NH TK LP@: 1.@AA.AAA
NH TK 1FF: @AA.AAA
C; TK FF1: @.@AA.AAA

1@.
NH TK LP1: 1.AAA.AAA
C; TK QF@: 1.AAA.AAA


1F.
NH TK LP@: WAA.AAA
C; TK FQ1: WAA.AAA


K4t :#/0M" tà" Iộ :#i &#3 #p!t Bộ"$ Eà :/Vi +9:

NH TK `11: PP.[@A.AAA
C; TK LP1: @Q.[AA.AAA
C; TK LP@: 1`.A@A.AAA
Bài W.P: TRi một d!"# "$#i%& t7"$ t#'"$ :; ti"# #<"# =!/:
1. N#G" $i60 I' :#i! \^i t8 #Rt Bộ"$ \i," d!"# Q.AAA.AAAB. C#i &#3 t#5 dmi #p!t
Bộ"$ \i," d!"# QAA.AAAB IO"$ ti>" m?t.
@. fgt TGNH "ộ& &#Rt d Ei &#Rm #H& B1"$ +i"# t4 @.AAA.AAAB.
F. T#/ B)H: "H +#; Bbi B^ .d \o @ "am t7)q: 1A.AAA.AAAB IO"$ ti>" m?t.
P. T#!"# \o TJCCHH2 "$/0," $i' 1Q.AAA.AAAB2 #! mb" 1F.[AA.AAAB2 :#i &#3 t#!"# \o
FAA.AAAB2 &#4 \i%/ I'" t#/ IO"$ ti>" m?t [AA.AAAB.
Q. B'" :#S"$ +#'" Bi/ t) "$X" #R"2 :; $i' $V: 1@.AAA.AAAB2 $i' I'" t#/ IO"$ ti>"
m?t 11.AAA.AAAB.
L. nd \o "H &#Ni t7N P "am t7)q: +#e"$ !i Bbi 1A.AAA.AAAB Eà t#/ "#G& +#':.
W. N#G" t#e"$ I' B)H: :#i! :u tS: Bi/ t) :#S"$ +#'" Q.AAA.AAAB.
[. y!"# "$#i%& "#G" t#e"$ I' $iNm t#/4 GTGT L.AAA.AAAB.
`. P#Ni t#/ \^i ti>" :# E!0 W.AAA.AAAB t#5 #H& B1"$ :# E!0.
h,/ :i/:
1. G#i "#G" :': Igt t'" &#'t =i"# t7,".
@. K4t :#/0M" t3"# +4t Y/N +i"# d!"# :# t8"$ #Rt Bộ"$ tài :#3"#2 HC +#':.

Bài $iNi

1.
NH TK 1F[[: Q.AAA.AAA
C; TK Q1Q: Q.AAA.AAA

NH TK LFQ: QAA.AAA
C; TK 111: QAA.AAA


@.
NH TK [11: @.AAA.AAA
C; TK 11@: @.AAA.AAA


F.
NH TK 111: 1A.AAA.AAA
C; TK W11: 1A.AAA.AAA

C; TK AAP: 1A.AAA.AAA


P.
NH TK [11: 1.@AA.AAA
NH TK @1P: 1F.[AA.AAA
C; TK @11: 1Q.AAA.AAA

NH TK [11: FAA.AAA
C; TK 111: FAA.AAA
NH TK 111: [AA.AAA
C; TK W11: [AA.AAA


Q.
NH TK 111: 11.AAA.AAA
NH TK LFQ: 1.AAA.AAA
C; TK 1@1: 1@.AAA.AAA


L.
NH TK FF1: 1A.AAA.AAA
C; TK W11: 1A.AAA.AAA


W.
NH TK 1F[[: Q.AAA.AAA
C; TK Q1Q: Q.AAA.AAA


[.
NH TK FFF: L.AAA.AAA
C; TK W11: L.AAA.AAA


`.
NH TK 111: W.AAA.AAA
C; TK Q1Q: W.AAA.AAA


K4t :#/0M" t3"# +4t Y/N +i"# d!"#:

NH TK `11: Q.AAA.AAA
C; TK LFQ: 1.QAA.AAA
C; TK [11: F.QAA.AAA

NH TK W11: @L.[AA.AAA
NH TK Q1Q: 1W.AAA.AAA
C; TK `11: PF.[AA.AAA

NH TK `11: F[.[AA.AAA
C; TK P@1: F[.[AA.AAA
Bài W.Q. TG& #H& d!"# t#/ Eà :#i &#3 t#v: t4 &#'t =i"# t7"$ +9 tRi 1 d!"# "$#i%& $1m:
1. y!"# t#/ I'" #à"$ $ộ&: @QL.AAA.AAAB. C#i4t +#6/ t#)*"$ mRi \à QAA.AAAB2 $iNm
$i' #à"$ I'" 1.QAA.AAAB2 d!"# t#/ #à"$ I'" Ij t7N \Ri `.AAA.AAAB.
@. y!"# t#/ #p!t Bộ"$ tài :#3"#: 1F.AAA.AAAB.
F. T#/ "#G& +#':: @AA.AAAB
P. Tu"$ $i' EV" #à"$ I'" &#'t =i"# kI! $1m #à"$ I'" Ij t7N \Ril: 1Q[.AAA.AAAB Eà $i'
EV" #à"$ I'" Ij t7N \Ri \à [.AAA.AAAB.
Q. C#i &#3 tài :#3"#: P.AAA.AAAB.
L. C#i &#3 I'" #à"$: @A.AAA.AAAB.
W. C#i &#3 Y/N" \o d!"# "$#i%&: 1@.AAA.AAAB
[. C#i &#3 +#':: @.FAA.AAAB.
C/Vi +9 +4 t'" :i" Bi>/ :#•"# t#,m :': Igt t'" =!/:
!. P#T" Iu :e"$ :( B!"$ =d d("$ D Iộ &#G" Y/N" \o d!"# "$#i%& #à"$ +9 \à
[AA.AAAB.
I. yv &#b"$ :#i &#3 IN #à"# #à"$ #;! +9 "à0 \à QAA.AAAB.
:. yv &#b"$ Y/Z t7H :6& m6t Ei%: \àm @AA.AAAB.
d. T3"# Eà $#i "#G" d!"# t#/ tài :#3"# +#N" ti>" \^i :# E!0 &#Ni t#/ Eà :/Vi +9
@.AAA.AAAB.
5. K4t :#/0M" t8 d!"# t#/ :#)! t#v: #i%" +#N" \^i t7N $;& #à"$ t#'"$ B^ t#/ :U!
+#':# #à"# \à F.AAA.AAAB.
h,/ :i/:
1. T7<"# Ià0 t7," =* B1 tài +#N" :#K T :': TK :; \i," Y/!" BM t#v: #i%" :': :e"$ Ei%:
+4 t'" Eà :/Vi +9 t3"# +4t Y/N +i"# d!"# k:e"$ t0 tRm t#-i :#)! t3"# t#/4 TNyNl.
@. GiN =d d!"# "$#i%& t7"$ +9 :; 1A.AAA.AAAB :#i &#3 +#e"$ :#S"$ t8 #H& &#'& Ij
\Ri t7)q: +#i t3"# t#/4 TNyN. C': +#N" d!"# t#/2 t#/ "#G& Eà :#i &#3 :b" \Ri B>/
\à BVi t)H"$ t3"# t#/4 TNyN #H& &#'&2 #H& \%. T#/4 =/6t t#/ "#G& yN &#Ni "ộ&
@[]{ tu"$ t#/ "#G& :#j/ t#/4. H^0 t#v: #i%" \Ri :': :e"$ Ei%: +4 t'" Eà :/Vi +9
t3"# +4t Y/N +i"# d!"# kt#5 0,/ :i/ 1l.

Bài \àm

1.
NH TK Q11: @QL.AAA.AAA
C; TK Q@1: QAA.AAA
C; TK QF@: 1.QAA.AAA
C; TK QF1: `.AAA.AAA
C; TK `11: @PQ.AAA.AAA


@.
NH TK Q1Q: 1[.AAA.AAA w 1F.AAA.AAA x @.AAA.AAA x F.AAA.AAA
C; TK `11: 1[.AAA.AAA


F.
NH TK W11: @AA.AAA
C; TK `11: @AA.AAA


P.
NH TK `11: 1QA.AAA.AAA
C; TK LF@: 1QA.AAA.AAA


Q.
NH TK `11: P.AAA.AAA
C; TK LFQ: P.AAA.AAA


L.
NH TK `11: @A.QAA.AAA
C; TK LP1: @A.QAA.AAA w @A.AAA.AAA x QAA.AAA


W.
NH TK `11: 1F.AAA.AAA
C; TK LP@: 1F.AAA.AAA w 1@.AAA.AAA x [AA.AAA x @AA.AAA


[.
NH TK `11: @.FAA.AAA
C; TK [11: @.FAA.AAA


Bgt t'" Bi>/ :#•"# k\Œ 7! :'i "à0 Bi>/ :#•"# t7)q: 71i mqi $#i "#G" Eà `11l:

!.
NH TK LP@: [AA.AAA
C; TK 1P@: [AA.AAA

I.
NH TK LP1: QAA.AAA
C; TK FQ@: QAA.AAA

:.
NH TK LP@: @AA.AAA
C; TK FQ1: @AA.AAA

d.
NH TK 1F[1: @.AAA.AAA
C; TK Q1Q: @.AAA.AAA

5.
NH TK FF[: F.AAA.AAA
C; TK Q1Q: F.AAA.AAA

6. Nợ TK 112: Có TK 113: 7. Nợ TK 111: Có TK 311: 8. Nợ TK 152: Nợ TK 133: Có TK 111: 9. Nợ TK 642: Có TK 111: 10. Nợ TK 112: Có TK 515: 11. Nợ TK 635: Có TK 112: 12. Nợ TK 111: Có TK 112:

30.000.000 30.000.000 100.000.000 100.000.000 400.000 40.000 440.000 360.000 360.000 16.000.000 16.000.000 3.000.000 3.000.000 25.000.000 25.000.000

Nợ TK 334: 20.000.000 Có TK 111: 20.000.000 Bài 1.2: Một doanh nghiệp áp dụng phương pháp kê khai thường xuyên hàng tồn kho, tính thuế GTGT theo phương pháp khấu trừ, trong kỳ có tình hình như sau: Số dư đầu tháng 12:  TK 131 (dư nợ): 180.000.000đ (Chi tiết: Khách hàng H: 100.000.000đ, khách hàng K: 80.000.000đ)  TK 139 (Khách hàng H): 30.000.000đ Các nghiệp vụ phát sinh trong tháng: 1. Bán hàng chưa thu tiền, giá bán chưa thuế 60.000.000đ, thuế GTGT theo phương pháp khấu trừ tính 10%. 2. Nhận được giấy báo Có của ngân hàng về khoản nợ của khách hàng ở nghiệp vụ 1 trả. 3. Kiểm kê hàng hóa tại kho phát hiện thiếu 1 số hàng trị giá 2.000.000đ chưa rõ nguyên nhân. 4. Xử lý số hàng thiếu như sau: bắt thủ kho phải bồi thường 1 2 , số còn lại tính vào giá vốn hàng bán. 5. Nhận được biên bản chia lãi từ họat động liên doanh 10.000.000đ, nhưng chưa nhận tiền. 6. Thu được tiền mặt do thủ kho bồi thường 1.000.000đ. 7. Chi TGNH để ứng trước cho người cung cấp 20.000.000đ. 8. Lập biên bản thanh toán bù trừ công nợ với người cung cấp 20.000.000đ. 9. Phải thu khoản tiền bồi thường do bên bán vi phạm hợp đồng 4.000.000đ.

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