Bi tp 1: Doanh nghip Nht Quang u k kinh doanh c cc s liu sau:

TI SN (2400)
NGUN VN (2400)
TK1111
400 TK311
200
TK1121
740 TK338
30
TK133
40
TK156
120
TK211
1200 TK411
2100
TK214
(100) TK421
70
Trong k kinh doanh c cc nghip v kinh t sau:
NV1: Mua ngoi t bng tin gi ngn hng s tin: 45.000USD (t gi mua ngoi t l 16.000
USD).
NV2: K qu ngn hng m LC s tin l 42.000USD
NV3: Nhn c thng bo ca ngn hng tr tin cho ngi bn v nhn v chng t. (T gi
giao dch l 16050). (Hng mua ang i ng / Tr vo s tin k qu)
NV4: Chi ph vn ti hng ho quc t: 400USD tr bng TGNH & Chi ph bo him hng ho
quc t l: 100USD tr bng TGNH. (t gi giao dch 16100)
NV5: Lm th tc nhn hng: T gi giao dch 16100
- Thu Nhp khu phi np: 20% theo gi CIF tr ngay bng tin mt
- Thu GTGT phi np: 10% tr bng tin mt
NV6: L ph ngn hng 500.000VN tr bng tin mt
NV7: Chi ph vn chuyn ni a l 4tr + thu GTGT 5% tr bng tin mt
NV8: Bn l hng nhp khu vi gi vn l 600tr, gi bn l 680tr. Ngi mua cha tr tin.
NV9: CP tr lng cho b phn bn hng l 8tr tr bng tin mt + trch CP khu hao b phn bn
hng l 1tr
NV10. CP tr lng cho b phn qun l l 12tr tr bng tin mt + trch chi ph khu hao b phn
qun l l 4tr.
Yu cu:
+ nh khon
+ Ghi chp vo TK ch T
+ Kt chuyn, xc nh kt qu kinh doanh
+ Lp bng cn i s pht sinh.
Bi lm:
NV1: Mua ngoi t bng tin gi ngn hng s tin: 45.000USD (t gi mua ngoi t l 16.000
USD).
N TK1122: 45.000USD x 16.000 (TGGD) = 720tr
C TK1121: 720tr
(N TK007: 45.000USD)
NV2: K qu ngn hng m LC s tin l 42.000USD
N TK144: 672 tr
C TK1122: 42.000USD x 16000= 672tr
(C TK007: 42.000USD)
NV3: Nhn c thng bo ca ngn hng tr tin cho ngi bn v nhn v chng t. (T gi
giao dch l 16050). (Hng mua ang i ng / Tr vo s tin k qu)
N TK151: 674,1tr
C TK144: 672tr
C TK515: 2,1tr
NV4: Chi ph vn ti hng ho quc t: 400USD tr bng TGNH & Chi ph bo him hng ho
quc t l: 100USD tr bng TGNH. (t gi giao dch 16100)
N TK1562: 500USD x 16100 = 8,05tr
C TK1122: 500 x 16.000 = 8tr
C TK515: 0,05tr
(C TK007: 500USD)
NV5: Lm th tc nhn hng: T gi giao dch 16100
- Thu Nhp khu phi np: 20% theo gi CIF tr ngay bng tin mt
Gi tr chu thu NK l: 42.000 + 500 = 42.500 (Gi Mua + CP vn chuyn + CP Bo him)
1

Thu NK phi np = Gi tr chu thu NK x Thu sut thu NK = 42.500 x 16.100 x 20% = 136,85tr
N TK151: 136,85tr
C TK3333: 136,85tr
- Thu GTGT phi np: 10% tr bng tin mt
Gi tr chu thu GTGT = Gi mua + CP vn ti, bo him + Thu NK=
42.500 x16.100 + 136,85tr = 821,1 tr
N TK133: 82,11tr
C TK3331: 82,11tr
Np thu bng TM
N TK3333: 136,85tr
N TK3331: 82,11tr
C TK1111: 218,96 tr
Hng ho nhp kho:
N TK156: 810,95tr
C TK151: 674,1tr + 136,85
NV6: L ph ngn hng 500.000VN tr bng tin mt
N TK1562: 0,5tr
C TK1111: 0,5tr
NV7: Chi ph vn chuyn ni a l 4tr + thu GTGT 5% tr bng tin mt
N TK1562:4tr
N TK133: 0,2tr
C TK1111: 4,2tr
NV8: Bn l hng nhp khu vi gi vn l 600tr, gi bn l 680tr. Ngi mua cha tr tin.
N TK131:680tr
C TK511: 680tr
N TK632: 600tr
C TK156: 600tr
NV9: CP tr lng cho b phn bn hng l 8tr tr bng tin mt + trch CP khu hao b phn bn
hng l 1tr
N TK6411:8tr
C TK334: 8tr
N TK334: 8tr
C TK1111: 8tr
N TK6414:1tr
C TK214: 1tr
NV10. CP tr lng cho b phn qun l l 12tr tr bng tin mt + trch chi ph khu hao b phn
qun l l 4tr.
N TK6421:12tr
C TK334: 12tr
N TK334: 12tr
C TK1111: 12tr
N TK6424:4tr
C TK214: 4tr
Ti khon ch T:
N TK1111 C
K 400
218,96 (5)
0,5 (6)
4,2 (7)
8 (9)
CK 156,34 12 (10)

N
K 740

N TK1121
K 740

N
K 0

TK112

680
CK 60

N TK133
K 40
82,11 (5)
0,2 (7)

CK 122,31
TK1122

N
K 0

TK131

C
2

720 (1)

720 (1)

672 (2)
8 (4)

CK 20
N TK151
C
K 0
674,1 (3)
810,95 (5)
136,85 (5)
CK 0

CK 40

CK 680

N TK156
C
K 120
8,05 (4)
600 (8)
810,95 (5)
0,5 (6)
4 (7)
CK: 343,5

N
K 0
672 (2)

TK333
C
K 0
136,85 (5)
136,85 (5)
82,11 (5)
82,11 (5)
CK 0
N

680 (8)

672 (3)

CK 0

TK311
C
K 200

8 (9)
12 (10)

CK 200

TK214
C
K 100
1 (9)
4 (10)
CK 105

TK144

TK338
C
K 30
CK 30

TK334 C
K 0
8 (9)
12 (10)
CK 0
TK411 C
K 2100
CK 2100

TK421
C
K 70
57,15
CK 127,15

Ti khon xc nh kt qu kinh doanh:

N TK632
600 (8)

N TK641
8 (9)
1 (9)

N TK642
12 (10)
4 (10)

TK911

N 625
KC 57,15
Kt chuyn chi ph:
N TK911 : 625
C TK632 : 600
C TK641 : 9
C TK642 : 16

TK511 C
680 (8)

TK515 C
2,1 (3)
0,05 (4)

C 682,15

Kt chuyn DT :
N TK511 : 680
N TK515 : 2,15
C TK911 : 682,15

Kt chuyn Li :
N TK911 : 57,15
C TK421 : 57,15

Bng cn i s pht sinh:

3

STT M s TK
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

TK1111
TK1121
TK1122
TK131
TK133
TK144
TK151
TK156
TK211
TK214
TK311
TK333
TK334
TK338
TK411
TK421
Tng s

S d u k
N
C
400
740
0
0
40
0
0
120
1200
100
200
0
0
30
2100
70
2500
2500

S pht sinh
N
C
0
243,66
0
720
720
680
680
0
82,31
0
672
672
810,95
810,95
823,5
600
0
0
0
5
0
0
218,96
218,96
20
20
0
0
0
0
0
57,15
4027,72 4027,72

S d cui k
N
C
156,34
20
40
680
122,31
0
0
343,5
1200
105
200
0
0
30
2100
127,15
2562,15 2562,15

Bi tp 2:
Cng ty Xut nhp khu X kinh doanh xut nhp khu nng sn. Ngy 31/12/2007 c cc s liu
sau:
TI SN
2950
NGUN VN
2950
TK1111
300 TK331
120
TK1121
800 TK3331
40
TK156
450 TK311
100
TK131
80
TK211
1250 TK411
2650
TK214
(40) TK421
40
TK221
110
Trong k k ton pht sinh cc nghip v kinh t sau: p dng thu GTGT khu tr v t gi
ghi s FIFO
1. Chi tin mt tm ng cho cn b i cng tc l 10tr.
2. Mua mt l hng tr gi 200tr + thu GTGT 10% cha tr tin. Hng mua ang i ng.
3. Nhp kho l hng nghip v 2. Chi ph vn chuyn l 4tr + thu GTGT5%, thanh ton vo tin
tm ng.
4. Dng tin gi ngn hng mua ngoi t tr gi 10.000USD (t gi giao dch l 15950/USD).
5. Xut kho l hng em xut khu vi gi vn l 550tr, gi bn l 40.000USD.
6. Hon thnh th tc xut khu v mang chng t xut khu n ngn hng nh thu tin. (t gi
giao dch 16000).
7. Chi ph vn chuyn quc t + Bo him tr l 300USD bng TGNH (t gi giao dch 15900).
8. Chi ph vn chuyn ni a + cc chi ph bn hng khc tr 6tr +thu GTGT 5% bng 5tr tin
tm ng v s cn li bng tin mt.
9. Ngn hng thng bo khch hng tr tin vo ti khon ngn hng (t gi giao dch l 15950)
10. Cn b hon tin tm ng tha vo qu tin mt.
11. Bn 20.000USD t TK ngn hng sang tin VN (t gi giao dch 16050).
12. Tr n cho ngi bn 220tr bng TGNH
13. Chi ph tr lng cho b phn bn hng l 8tr + trch chi ph khu hao b phn bn hng l 1tr
14. Chi ph tr lng cho b phn qun l l 12tr + trch chi ph khu hao b phn qun l l 4tr.
Yu cu:
+ nh khon.
+ Ghi chp vo TK
+ Xc nh kt qu kinh doanh
+ Lp bng cn i k ton.
4

Bi cha:
I. nh khon cc nghip v kinh t pht sinh:
NV1: Chi tin mt tm ng cho cn b i cng tc l 10tr.
N TK141: 10tr
C TK111: 10tr
NV2: Mua mt l hng tr gi 200tr + thu GTGT 10% cha tr tin. Hng mua ang i ng.
N TK151: 200tr
N TK133: 20tr
C TK331: 220tr
NV3: Nhp kho l hng nghip v 2. Chi ph vn chuyn l 4tr + thu GTGT5%, thanh ton vo
tin tm ng.
N TK1561: 200 tr
C TK151: 200 tr
N TK1562: 4tr
N TK133: 0,2tr
C TK141: 4,2tr
NV4: Dng tin gi ngn hng mua ngoi t tr gi 10.000USD (t gi giao dch l 15950/USD).
N TK1122: 10.000 x 15950 = 159,5tr
C TK1121: 159,5tr
(N TK007: 10.000USD)
NV5: Xut kho l hng em xut khu vi gi vn l 550tr, gi bn l 40.000USD.
N TK157: 550tr
C TK156: 550tr
NV6: Hon thnh th tc xut khu v mang chng t xut khu n ngn hng nh thu tin. (t
gi giao dch 16000).
Ghi nhn doanh thu:
N TK131: 40.000USD x 16.000
C TK511: 640tr
Ghi nhn chi ph gi vn:
N TK632: 550tr
C TK157: 550tr
NV7: Chi ph vn chuyn quc t + Bo him tr l 300USD bng TGNH (t gi giao dch
15900).
N TK6417: 300 x 15900 = 4,77
N TK635: 0,015
C TK1122: 300 x 15.950 = 4,785
(C TK007: 300USD)
NV8: Chi ph vn chuyn ni a + cc chi ph bn hng khc tr 6tr +thu GTGT 5% bng 5tr
tin tm ng v s cn li bng tin mt.
N TK6417:6tr
N TK133: 0,3tr
C TK141: 5tr
C TK1111: 1,3tr
NV9: Ngn hng thng bo khch hng tr tin vo ti khon ngn hng (t gi giao dch l 15950)
N TK1122: 40.000 x 15950 = 638tr
N TK635: 40.000 x 50 = 2tr
C TK131: 640
NV10; Cn b hon tin tm ng tha vo qu tin mt.
N TK111: 0,8tr
C TK141: 0,8tr
NV11: Bn 20.000USD t TK ngn hng sang tin VN (t gi giao dch 16050).
5

Bn 20.000 USD theo phng php FIFO: 9.700 x 15950 + 10.300 x 15.950 = 319tr
N TK1121: 20.000 x 16050 = 321tr
C TK1122: 319tr
C TK515: 2tr
(C TK007: 20.000USD)
NV12: Tr n cho ngi bn 220tr bng TGNH
N TK331: 220tr
C TK1121: 220tr
NV13: Chi ph tr lng cho b phn bn hng l 8tr + trch chi ph khu hao b phn bn hng l
1tr
N TK6411:8tr
C TK334: 8tr
N TK6414:1tr
C TK214: 1tr
NV14: Chi ph tr lng cho b phn qun l l 12tr + trch chi ph khu hao b phn qun l l 4tr.
N TK6421:12tr
C TK334: 12tr
N TK6424:4tr
C TK214: 4tr
N TK1111 C
K 300
0,8 (10)
10 (1)
1,3 (8)
CK 289,5

N TK1121
C
K 800
321 (11)
159,5 (4)
220 (12)
CK 741,5

N
K 0
10 (1)

TK141

4,2 (3)
5 (8)
0,8 (10)

CK 0
N
K 0
200 (2)

TK151

200 (3)

CK 0

N TK1122
C
K 0
159,5 (4)
4,785 (7)
638 (9)
319 (11)
CK473,715
N

TK331
C
K 120
220 (12)
220 (2)
CK 120

TK3331
C
K 40

N
K 450
200 (3)
4 (3)
CK: 104

TK156

N
K 0
550 (5)
CK: 0

TK157

550 (5)

550 (6)

TK133

N
K 80
640 (6)
CK 80

TK131

20,5

640 (9)

TK214
C
K 40
1 (13)
4 (14)
CK 45

TK334 C
K 0
8 (13)
12 (14)
CK 20

TK411
C
K 2650

TK421 C
K 40
54,215
CK 94,215

20,5
CK 19,5

N
K 0
20 (2)
0,2 (3)
0,3 (8)
CK 0

CK 2650

Ti khon lp Bo co kt qu kinh doanh:

N TK632
550 (6)

N TK641
4,77 (7)
6 (8)
8 (13)
1 (14)

N TK642
12 (13)
4 (14)

N TK635
0,015 (7)
2 (9)

TK911

N
587,785
KC 54,215
Kt chuyn chi ph:
N TK911: 587,785
C TK632: 550
C TK641: 19,77
C TK642: 16
C TK635: 2,015

TK511 C
640 (6)

TK515 C
2 (11)

C 642

Kt chuyn doanh thu:

N TK511: 640
N TK515: 2
C TK911: 642

Kt chuyn li:
N TK911: 54,215
C TK421: 54,215
Xc nh thu GTGT:
N TK3331: 20,5
C TK133: 20,5

Bng cn i s pht sinh:

STT M s TK
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

TK1111
TK1121
TK1122
TK131
TK133
TK141
TK151
TK156
TK157
TK211
TK221
TK214
TK311
TK331
TK333
TK334
TK411
TK421
Tng s

S d u k
N
C
300
800
0
80
0
0
0
450
0
1250
110
40
100
120
40
0
2650
40
2990
2990

S pht sinh
N
C
0,8
11,3
321
379,5
797,5
323,785
640
640
20,5
20,5
10
10
200
200
204
550
550
550
0
0
0
0
0
5
0
0
220
220
20,5
0
0
20
0
0
0
54,215
2984,3
2984,3

S d cui k
N
C
289,5
741,5
473,715
80
0
0
0
104
0
1250
110
45
100
120
19,5
20
2650
94,215
3048,71 3048,715
5
7