C s liu k ton v tnh hnh k ton ti n v s nghip A trong thng 12/N nh sau:

I.

S d u k ca mt s ti khon
1. TK 211: 1.140.000.000 , trong :
- Ti sn Y: 150.000.000 , gi tr cn li 0 ng, t l hao mn 20%.
- Ti sn H: 120.000.000 , gi tr cn li 72.000.000 , t l hao mn 20%
- Ti sn L: 300.000.000 , gi tr cn li 187.500.000 , t l hao mn 12,5%.
- Ti sn X: 570.000.000 , gi tr cn li 285.000.000 , t l hao mn 10%
2. TK 214: 595.500.000
3. TK 466: 544.500.000
4. TK 4612: 1.440.000.000

5. TK 6612:1.295.000.000

II. Ti mt n v s nghip trong thng 12/N c cc nghip v kinh t pht sinh nh sau:
1. n v mua 1 TSC hu hnh C nguyn gi cha thu 160.000.000 , thu sut
GTGT l 5%, thanh ton (Giy bo N ca kho bc). Chi ph vn chuyn lp t chy th
1.200.000 (Phiu chi s 127). Ti sn ny c u t bng ngun kinh ph s nghip v
a vo s dng ngy 4/12 theo bin bn giao nhn bn giao TSC s 26 ngy 4/12 (T l hao
mn: 10%/nm). (1)
2. Tnh tin lng v ph cp phi tr trong thng 12/N, bao gm (1)
+ Lng ngch, bc: 128.500.000
+ Ph cp chc v: 9.500.000
+ Ph cp u i ngnh: 25.200.000 (Khng dng tnh ng cc khon trch theo
lng)
3. Trch cc khon trch theo lng theo quy nh (BHXH, BHYT, BHTN, KPC) (2)
4. Chuyn khon thanh ton chi ph in, nc, in thoi theo Giy rt d ton ngn
sch : 15.600.000 (1)
5. Kt chuyn ph, l ph li b sung ngun kinh ph s nghip: 423.000.000, lm
th tc qua NSNN (1)
6. Tnh hao mn TSC nm N (2)
7. Kt chuyn s chi hot ng v ngun kinh ph hot ng cha c duyt quyt ton
sang nm sau ch quyt ton. (2)

Yu cu: nh khon cc nghip v trn.

p n:
1. a, N TK 211: 160 + 8 + 1,2 = 169,2
C TK 112: 168
C TK 111: 1,2
b, N TK 6612: 169,2
C TK 466: 169,2
2. N TK 6612: 128,5 + 9,5 + 25,2 = 163,2
C TK 334: 163,2
3. N TK 334: (128,5 + 9,5) x 8,5% = 11,73
N TK 6612: (128,5 + 9,5) x 22% = 30,36
C TK 332: 42,09
4. N TK 6612: 15,6
C TK 461:15,6
T C TK 008: 15,6
5. N TK 511: 423
C TK 4612: 423
6. N TK 466: 120 x 20% + 300 x 12,5% + 570 x 10% = 24 + 37,5 + 57 = 118,5
C TK 214:118,5
7. a, N TK 6611: 1673,36
C TK 6612: 1295 + 169,2 + 163,2 + 30,36 + 15,6 = 1673,36
b, N TK 4612: 1440 + 15,6 + 423 = 1878,6
C TK 4611: 1878,6