Thi gian: 90 phu !h" #$%& '$( )u%ng *a(ng h+, h-.ng ai /h-a(n 0 N-,p 1a%i #+2 !

a3u 4 : Trnh bay khai niem tai khoan va bang can oi ke toan? Moi quan he gia !h"ng !ha!? !a3u 5 : T#nh chat !ha! $y cua chng t? !a3u 6 : Ta%i mot &oanh nghie! co tnh hnh 'au( A. So d au thang cua cac tai khoan (vt: ong) T)*** ( +,+++,+++ T)** ( -+,+++,+++ T) *- ( .,/++,+++ trong o( 01hi tiet ,2++,+++3 *+++kg vat $ieu ch#nh4 0 1hi tiet *, ++,+++3 .+++kg vat $ieu !hu%4 T) *-2 054 -++,+++ 1ac tai khoan khac co 'o & a6u ky h"%! $y B . Cac nghiep vu kinh te phat !inh t"ong thang: *, 7ha! kho vat $ieu ch#nh 2,+++kg3 vat $ieu !hu% ,+++ kg3 gia mua hoa "n cha thue cua 891 $a ,2-+:kg3 89; $a 2 +:kg3 thue <T<T *+=3 cha thanh toan cho ng"i ban, , >uat kho vat $ieu ' &u%ng 'an ?uat @;53 891(.,+++kg3 89;( ,+++)g , ., 1ac chi !h# 'an ?uat khac !hat 'inh "%c ta! h"%! nh 'au ( -.i $%ng L$ng pha(i '$( )u%ng
7a( Kha.u ha!-3ng &u% 8ua. /h9:&h ;u% &h$a 7a( i+2n Ti+2n <a=

E THI NGUYEN LY KE TOAN

@an ?uat @;5 Buan $y 'an ?uat Dan hang Buan $y E7

A,+++,+ ++ -++,+++ ,+++,+ ++ *,+++,+ ++

,+++,+ ++ *,+++,+ ++ *,+++,+ ++

.++,++ + A++,++ + ++,++ +

C++,++ + -++,++ + A++,++ +

2++,++ + C++,++ + -++,++ +

2, Dao cao ket qua 'an ?uat trong thang( 7ha! kho *,+++ 'an !haFm 5 hoan thanh, Diet chi !h# 'an ?uat &" &ang cuoi thang cua 'an !haFm 5 $a -++,+++ , YEU !AU: *, T#nh toan3 Gnh khoan cac nghie! vu% kinh te !hat 'inh trong thang3 , <hi 'o & a6u ky va !han anh cac nghie! vu% !hat 'inh vao '" o6 tai khoan, HIJT

!hu >: ? @inh ;i+3n &- @A9 1+(:4B6BCD '$( )u%ng ph$ng phap Nha,p 7$& 0 Eua. 7$&F ? @inh ;i+3n &- @A9 &haGn 5BHBI D '$( )u%ng ph$ng phap Nha,p 'au 0 Eua. 7$&F

E THI NGUYEN LYKE TOAN Thi gian 1a< *ai : 90 phu !h" '$( )u%ng *a(ng h+, h-.ng ai /h-a(n 0 N-,p 1a%i #+2 !a3u 4: Hay trnh bay cac yeu ca6u c" ban oi v"i ke toan !a3u 5 ( Ta%i mot &oanh nghie! t#nh thue <TTT theo !h"ng !ha! khau tr3 ke toan hang to6n kho theo !h"ng !ha! ke khai th"ng ?uyen, )e toan co tai $ieu 'au( 4F @-. )$ #a2u hang &u(a &a& TK ***( *+,+++,+++ ** ( * +,+++,+++ 2**( 2++,+++,+++ ..* ( .+,+++,+++ **( . +,+++,+++ *2 ( +,+++,+++ *- ( y ? 2 *( +,+++,+++ 0chi tiet 2,+++ kg4 5F !a& nghi+,p ;u% pha 'inh 7-ng hang: a, Mua * T@1K hu hnh cha thanh toan tie6n cho "n vG ban3 gia mua cha co thue $a * ,+++,+++ 3 thue <T<T *+=3 chi !h# $aL! aMt tra baNng tie6n maMt $a -++,+++ b, Tra n"% cho ng"i ban -,+++,+++ baNng tie6n gi ngan hang c,8at $ieu ?uat kho ' &u%ng cho OTr%c tie! 'an ?uat 'an !haFm ( ,+++kg O;hu%c vu% " !han ?"ng (*++kg &, 1ac khoan chi !h# khac ( 9oa%i chi !h# Tie6n $"ng )hau hao Tie6n maMt Koi t"%ng chGu chi !hai tra !h# PDo !han tr%c tie! *,C++,+++ @> *,.++,+++ *,+++,+++ *++,+++ PDo !han ;8 va *, ++,+++ -++,+++ ++,+++ quan $y @> *,-++,+++ -++,+++ 2++,+++ PDo !han ban hang PDo !han B9E7 e, @an !haFm 'an ?uat hoan thanh "%c nha! kho thanh !haFm ( *+++ 'an !haFm, 1hi !h# 'an ?uat &" &ang cuoi thang( -++,+++ Q, >uat ban -++ 'an !haFm, <ia ban cha co thue baNng *32 gia thanh3 thue <T<T *+=, )hach hang a thanh toan toan bo baNng T<7H, YEU !AU : *, T#nh R? M" T) 0ch T4 P ghi 'o & a6u ky? , KGnh khoan cac nghie! vu% kinh te !hat 'inh? ., <hi Gnh khoan vao T) 0ch T4? 2, )hoa 'oF3 ?ac Gnh ket qua kinh &oanh? -, 9a! bang can oi )T vao ngay cuoi thang?

HET Gia< h: &-i hi /h-3ng gia(i hJ&h

E THI NGUYEN LYKE TOAN Thi gian 1a< *ai : 90 phu !h" '$( )u%ng *a(ng h+, h-.ng ai /h-a(n 0 N-,p 1a%i #+2 !a3u 4: Hay trnh bay nguyen taLc ke toan <S5T <UJ1 V cho v# &u% !a3u 5 ( Ta%i mot &oanh nghie! t#nh thue <TTT theo !h"ng !ha! khau tr3 ke toan hang to6n kho theo !h"ng !ha! ke khai th"ng ?uyen, )e toan co tai $ieu 'au( 4F @-. )$ #a2u hang &u(a &a& TK ***( *+,+++,+++ ** ( **+,+++,+++ 2**( 2++,+++,+++ *.* ( .+,+++,+++ **( . +,+++,+++ *2 ( +,+++,+++ *- ( y ? 2 * ( +,+++,+++ 0& 0chi tiet 2,+++ kg4 co4 .** ( -+,+++,+++ 5F !a& nghi+,p ;u% pha 'inh 7-ng hang: a, Mua * T@1K hu hnh cha thanh toan tie6n cho "n vG ban3 gia mua cha co thue $a +,+++,+++ 3 thue <T<T *+=3 chi !h# $aL! aMt tra baNng tie6n maMt $a -++,+++ b, Tra n"% cho ngan hang +,+++,+++ baNng tie6n gi ngan hang c,8at $ieu ?uat kho ' &u%ng cho( OTr%c tie! 'an ?uat 'an !haFm ( ,+++kg O;hu%c vu% " !han ?"ng (*++kg &, 1ac khoan chi !h# khac ( 9oa%i chi !h# Tie6n $"ng )hau hao Tie6n maMt Koi t"%ng chGu chi !hai tra !h# PDo !han tr%c tie! *,C++,+++ @> *,.++,+++ *,+++,+++ *++,+++ PDo !han ;8 va *, ++,+++ -++,+++ ++,+++ quan $y @> *,-++,+++ -++,+++ 2++,+++ PDo !han ban hang PDo !han B9E7 e, @an !haFm 'an ?uat hoan thanh "%c nha! kho thanh !haFm ( *+++ 'an !haFm, 1hi !h# 'an ?uat &" &ang cuoi thang( -++,+++ Q, >uat ban -++ 'an !haFm, <ia ban cha co thue baNng *3- gia thanh3 thue <T<T *+=, )hach hang a thanh toan toan bo baNng T<7H, YEU !AU : *, T#nh R? M" T) 0ch T4 P ghi 'o & a6u ky? , KGnh khoan cac nghie! vu% kinh te !hat 'inh? ., <hi Gnh khoan vao T) 0ch T4? 2, )hoa 'oF3 ?ac Gnh ket qua kinh &oanh? -, 9a! bang can oi )T vao ngay cuoi thang?

HET Gia< h: &-i hi /h-3ng gia(i hJ&h

E THI NGUYEN LYKE TOAN Thi gian 1a< *ai : 90 phu !h" '$( )u%ng *a(ng h+, h-.ng ai /h-a(n 0 N-,p 1a%i #+2 !a3u 4: Hay trnh bay khai niem tai khoan va bang can oi ke toan3 moi quan he gia chung, !a3u 5 ( Ta%i mot &oanh nghie! t#nh thue <TTT theo !h"ng !ha! khau tr3 ke toan hang to6n kho theo !h"ng !ha! ke khai th"ng ?uyen, )e toan co tai $ieu 'au( 4F @-. )$ #a2u hang &u(a &a& TK ***( *+,+++,+++ ** ( * +,+++,+++ 2**( 2++,+++,+++ ..* ( .+,+++,+++ **( . +,+++,+++ *2 ( +,+++,+++ *- ( y ? 2 * ( +,+++,+++ 0& 0chi tiet -,+++ kg4 co4 5F !a& nghi+,p ;u% pha 'inh 7-ng hang: a,8at $ieu ?uat kho ' &u%ng cho( OTr%c tie! 'an ?uat 'an !haFm ( .,+++kg O;hu%c vu% " !han ?"ng ( ++kg b, 1ac khoan chi !h# khac ( 9oa%i chi !h# Tie6n $"ng )hau hao Tie6n maMt Koi t"%ng chGu chi !hai tra !h# PDo !han tr%c tie! *,C++,+++ @> *,.++,+++ *,+++,+++ *++,+++ PDo !han ;8 va quan $y @> c, @an !haFm 'an ?uat hoan thanh "%c nha! kho thanh !haFm ( *+++ 'an !haFm, 1hi !h# 'an ?uat &" &ang cuoi thang( /++,+++ YEU !AU : *, T#nh R? M" T) 0ch T4 P ghi 'o & a6u ky? , KGnh khoan cac nghie! vu% kinh te !hat 'inh? ., <hi Gnh khoan vao T) 0ch T4? khoa 'oF? 2, 9a! bang can oi )T vao ngay cuoi thang? !a3u 6: Hay ghi vao 'oF nhat ky chung cac nghie! vu% 'au( a, Mua * T@1K hu hnh cha thanh toan tie6n cho "n vG ban theo hoa "n 'o *+ ngay :*3 gia mua cha co thue $a * ,+++,+++ 3 thue <T<T *+=, 1hi !h# $aL! aMt tra baNng tie6n maMt theo !hieu chi 'o - ngay :*( -++,+++ b, Tra n"% cho ng"i ban -,+++,+++ baNng tie6n gi ngan hang theo giay bao 7H 'o *+- ngay .:*, HET Gia< h: &-i hi /h-3ng gia(i hJ&h

E THI NGUYEN LYKE TOAN Thi gian 1a< *ai : 90 phu !h" '$( )u%ng *a(ng h+, h-.ng ai /h-a(n 0 N-,p 1a%i #+2 !a3u 4: Hay trnh bay khai niem3 tac &u%ng3 t#nh chat !ha! $y cua chng t ke toan, !a3u 5 ( Ta%i mot &oanh nghie! t#nh thue <TTT theo !h"ng !ha! khau tr3 ke toan hang to6n kho theo !h"ng !ha! ke khai th"ng ?uyen, )e toan co tai $ieu 'au( 4F @-. )$ #a2u hang &u(a &a& TK ***( *+,+++,+++ ** ( * +,+++,+++ 2**( 2++,+++,+++ ..* ( .+,+++,+++ **( . +,+++,+++ *2 ( +,+++,+++ *- ( y ? 2 * ( +,+++,+++ 0& 0chi tiet /,+++ kg4 co4 *-2 ( 2,+++,+++ 5F !a& nghi+,p ;u% pha 'inh 7-ng hang: a,8at $ieu ?uat kho ' &u%ng cho( OTr%c tie! 'an ?uat 'an !haFm ( .,+++kg O;hu%c vu% " !han ?"ng (2++kg b, 1ac khoan chi !h# khac ( 9oa%i chi !h# Tie6n $"ng )hau hao Tie6n maMt Koi t"%ng chGu chi !hai tra !h# PDo !han tr%c tie! *,C++,+++ @> *,.++,+++ *,+++,+++ *++,+++ PDo !han ;8 va quan $y @> c, @an !haFm 'an ?uat hoan thanh "%c nha! kho thanh !haFm ( *+++ 'an !haFm, P 1hi !h# 'an ?uat &" &ang cuoi thang( C++,+++ YEU !AU : *, T#nh R? M" T) 0ch T4 P ghi 'o & a6u ky? , KGnh khoan cac nghie! vu% kinh te !hat 'inh? ., <hi Gnh khoan vao T) 0ch T4? khoa 'oF? 2, 9a! bang can oi )T vao ngay cuoi thang? !a3u 6: Hay ghi vao 'oF nhat ky chung cac nghie! vu% 'au( a, Mua * T@1K hu hnh cha thanh toan tie6n cho "n vG ban theo hoa "n 'o *+ ngay :*3 gia mua cha co thue $a *-,+++,+++ 3 thue <T<T *+=, 1hi !h# $aL! aMt tra baNng tie6n maMt theo !hieu chi 'o - ngay :*( -++,+++ b, Tra n"% cho ng"i ban -,+++,+++ baNng tie6n gi ngan hang theo giay bao 7H 'o *+- ngay .:*, HET Gia< h: &-i hi /h-3ng gia(i hJ&h

Thi gian: 90 phu !h" #$%& '$( )u%ng *a(ng h+, h-.ng ai /h-a(n !a3u 4 : Trnh bay khai niem tai khoan va bang can oi ke toan? Moi quan he gia !h"ng !ha!? 1ho v# &u% minh ho%a? !a3u 5 : Trnh bay #t nhat . noi &ung theF hien t #nh chat !ha! $y cua chng t? !a3u 6 : Trnh bay cach !han $oa%i tai khoan trong he thong tai khoan hien hanh? !a3u H :Ta%i mot &oanh nghie! co tnh hnh 'au( B. So d au thang cua cac tai khoan (vt: ong) T)*** ( +,+++,+++ T)** ( -+,+++,+++ T) *- ( ,2++,+++ 01hi tiet *+++kg4 T) *-2 054 -++,+++ B . Cac nghiep vu kinh te phat !inh t"ong thang: -, Mua vat $ieu nha! kho 2,+++kg3 "n gia mua cha thue ,2-+:kg3 thue <T<T *+=3 cha thanh toan cho ng"i ban, /, >uat kho vat $ieu ' &u%ng cho 'an ?uat @;5 .,+++kg, A, 1ac chi !h# 'an ?uat khac !hat 'inh "%c ta! h"%! nh 'au ( -.i $%ng )u%ng @an ?uat @;5 Buan $y 'an ?uat Buan $y &oanh nghie! '$( L$ng
pha(i 7a( Kha.u ha!-3ng &u% 8ua. /h9:&h ;u% &h$a 7a( i+2n Ti+2n <a=

E THI NGUYEN LY KE TOAN

A,+++,++ + -++,+++ *,+++,++ +

,+++,++ .++,+++ C++,+++ + *,+++,++ ++,+++ A++,+++ +

2++,+ ++ -++,+ ++

C, Dao cao ket qua 'an ?uat trong thang( 7ha! kho *,+++ 'an !haFm 5 hoan thanh, Diet chi !h# 'an ?uat &" &ang cuoi thang cua 'an !haFm 5 $a -++,+++ , YEU !AU: ., T#nh toan3 Gnh khoan cac nghie! vu% kinh te !hat 'inh trong thang3 2, <hi 'o & a6u ky va !han anh cac nghie! vu% !hat 'inh vao '" o6 tai khoan,

HIJT !hu >: ? @inh ;i+3n &- @A9 1+(:4B6BCD '$( )u%ng KK Nha,p 7$& 0 Eua. 7$&F P @inh ;i+3n &- @A9 &haGn 5BHBIBLB40 D '$( )u%ng KK Nha,p 'au 0 Eua. 7$&F Gia< h: &-i hi /h-3ng gia(i hJ&h gM h+3<F

Thi gian: 90 phu !h" #$%& '$( )u%ng *a(ng h+, h-.ng ai /h-a(n !a3u 4 : Trnh bay khai niem tai khoan va bang can oi ke toan? Moi quan he gia !h"ng !ha!? 1ho v# &u% minh ho%a? !a3u 5 : Trnh bay #t nhat . noi &ung theF hien t #nh chat !ha! $y cua chng t? !a3u 6 : Trnh bay cach !han $oa%i tai khoan trong he thong tai khoan hien hanh? !a3u H :Ta%i mot &oanh nghie! co tnh hnh 'au( C. So d au thang cua cac tai khoan (vt: ong) T)*** ( +,+++,+++ T)** ( -+,+++,+++ T) *- ( ,2++,+++ 01hi tiet *+++kg4 T) *-2 054 -++,+++ B . Cac nghiep vu kinh te phat !inh t"ong thang: W, Mua vat $ieu nha! kho 2,+++kg3 "n gia mua cha thue ,2-+:kg3 thue <T<T *+=3 cha thanh toan cho ng"i ban, *+, >uat kho vat $ieu ' &u%ng cho 'an ?uat @;5 .,+++kg, **, 1ac chi !h# 'an ?uat khac !hat 'inh "%c ta! h"%! nh 'au ( -.i $%ng )u%ng @an ?uat @;5 Buan $y 'an ?uat Buan $y &oanh nghie! '$( L$ng
pha(i 7a( Kha.u ha!-3ng &u% 8ua. /h9:&h ;u% &h$a 7a( i+2n Ti+2n <a=

E THI NGUYEN LY KE TOAN

A,+++,++ + -++,+++ *,+++,++ +

,+++,++ .++,+++ C++,+++ + *,+++,++ ++,+++ A++,+++ +

2++,+ ++ -++,+ ++

* , Dao cao ket qua 'an ?uat trong thang( 7ha! kho *,+++ 'an !haFm 5 hoan thanh, Diet chi !h# 'an ?uat &" &ang cuoi thang cua 'an !haFm 5 $a -++,+++ , YEU !AU: -, T#nh toan3 Gnh khoan cac nghie! vu% kinh te !hat 'inh trong thang3

/, <hi 'o & a6u ky va !han anh cac nghie! vu% !hat 'inh vao '" o6 tai khoan, HIJT !hu >: ? @inh ;i+3n &- @A9 1+(:4B6BCD '$( )u%ng KK Nha,p 7$& 0 Eua. 7$&F P @inh ;i+3n &- @A9 &haGn 5BHBIBLB40 D '$( )u%ng KK Nha,p 'au 0 Eua. 7$&F Gia< h: &-i hi /h-3ng gia(i hJ&h gM h+3<F

E THI NGUYEN LYKE TOAN Thi gian 1a< *ai : 90 phu $%& ha< /ha(- ai 1i+,u Ta%i mot &oanh nghie! t#nh thue <TTT theo !h"ng !ha! khau tr3 ke toan hang to6n kho theo !h"ng !ha! ke khai th"ng ?uyen, )e toan co tai $ieu 'au( 4F @-. )$ #a2u hang &u(a &a& TK ***( *+,+++,+++ ** ( * +,+++,+++ 2**( 2++,+++,+++ ..* ( .+,+++,+++ **( . +,+++,+++ *2 ( +,+++,+++ *- ( y ? 2 *( +,+++,+++ 0chi tiet 2,+++ kg4 5F !a& nghi+,p ;u% pha 'inh 7-ng hang: a, Mua * T@1K hu hnh cha thanh toan tie6n cho "n vG ban3 gia mua cha co thue $a * ,+++,+++ 3 thue <T<T *+=3 chi !h# $aL! aMt tra baNng tie6n maMt $a -++,+++ b, Tra n"% cho ng"i ban -,+++,+++ baNng tie6n gi ngan hang c,8at $ieu ?uat kho ' &u%ng cho OTr%c tie! 'an ?uat 'an !haFm ( ,+++kg O;hu%c vu% " !han ?"ng (*++kg &, 1ac khoan chi !h# khac ( 9oa%i chi !h# Tie6n $"ng )hau hao Tie6n maMt Koi t"%ng chGu chi !hai tra !h# PDo !han tr%c tie! *,C++,+++ @> *,.++,+++ *,+++,+++ *++,+++ PDo !han ;8 va *, ++,+++ -++,+++ ++,+++ quan $y @> *,-++,+++ -++,+++ 2++,+++ PDo !han ban hang PDo !han B9E7 e, @an !haFm 'an ?uat hoan thanh "%c nha! kho thanh !haFm ( *+++ 'an !haFm, 1hi !h# 'an ?uat &" &ang cuoi thang( -++,+++ Q, >uat ban -++ 'an !haFm, <ia ban cha co thue baNng *32 gia thanh3 thue <T<T *+=, )hach hang a thanh toan toan bo baNng T<7H, YEU !AU : /, T#nh R? M" T) 0ch T4 P ghi 'o & a6u ky?

A, KGnh khoan cac nghie! vu% kinh te !hat 'inh? C, <hi Gnh khoan vao T) 0ch T4? W, )hoa 'oF3 ?ac Gnh ket qua kinh &oanh? *+,9a! bang can oi )T vao ngay cuoi thang? HET

BI TP CHNG 1 CU HI TRC NGHIM 1.1Hy chn cu t ! "#$ h%& "' nh(t 1. )* t+,n "-... .. )* t+,n t-$ ch/nh "- 0$1c... a) Thu thp, x l thng tin a) Cung cp thng tin qua s k ton b) Ki t!a, ph"n t#ch thng tin b) Cung cp thng tin qua bo co t$i ch#nh c) %hi ch&p s k ton c) Cung cp thng tin qua 'ng () Tt c) *+u *,ng () Tt c) *+u *,ng 2. )* t+,n 3u!n t 4 "- 0$1c... 5. 67$ t8%n9 :* t+,n "-... a) Cung cp thng tin t$i ch#nh a) T$i s)n, -gu.n /0n b) Cung cp thng tin (1 bo b) 2oanh thu c) Cung cp thng tin qu kh3 c) Chi ph# () Tt c) *+u *,ng () Tt c) *+u *,ng ;. N9uy<n t=c :* t+,n >?n t/ch y<u c@u A. N9uy<n t=c h+Bt CDn9 "$<n tEc y<u c@u a) %hi s0 l45 k a) %hi li6n t7c b) %hi s0 li6n t7c b) %hi l45 k c) %hi /$o th8i *i pht sinh c) %i) *9nh 2- ho't *:ng li6n t7c () Tt c) *+u *,ng () Tt c) *+u *,ng F. N9uy<n t=c thGn t n9 y<u c@u H.I<u c@u cJ K!n C7$ 0L$ :* t+,n a) ;p (1 ph<ng a) T!ung th1c b) Khng *nh gi cao h=n gi ghi s b) Khch quan c) Khng *nh gi thp h=n kho)n n> c) K9p th8i () Tt c) *+u *,ng () Tt c) *+u *,ng M. 67$ t8%n9 n-+ NOu Cy "- t-$ N!n 1P. 67$ t8Jn9 n-+ NOu Cy "- n% &h!$ t ! a) ?h)i thu khch h$ng a) Kho)n khch h$ng t!) t!@Ac b) ?h)i t!) ng@8i bn b) ?h)i thu khch h$ng c) ;=i nhun ch@a ph"n ph0i c) Kho)n t!) t!@Ac ng@8i bn () B45 *Cu t@ pht t!in () ;>i nhun ch@a ph"n ph0i 11. 67$ t8%n9 n-+ NOu Cy "- 07n chQ NR 1.. T +n9 :TU >+Onh n9h$1& thu Cu%c 1Pt C?n9U hSu t +n9 CV thu n% .t C?n9. W+Onh thu t +n9 :T "a) ?h)i thu khch h$ng a) DEt! b) ?h)i t!) ng@8i bn b) Ft! c) -gu.n kinh ph# c) Gt! () B45 *Cu t@ pht t!in () s0 khc 12. T +n9 :TU >+Onh n9h$1& ch$ t$Xn .Pt 15. TYn9 cDn9 9$, t 4 t-$ N!n N+ 0L$ tYn9 cZn9 n9u?n

t +n9 CV ch$ t ! n% ;t . Ch$ &h/ t +n9 :T "a) FEt! b) DIt! c) It! () s0 khc DIJ -:i (ung n$o sau *"5 l$ ph@=ng php k ton a) ;p ch3ng tM b) T$i kho)n c) %hi s k&p () Tt c) *+u *,ng

07n "uZn "uZn[ a) bHng nhau b) khc nhau c) khng th so snh () Tt c) *+u sai DK) -:i (ung n$o sau *"5 l$ ngu56n tLc k ton a) ?hN h>p b) T!Ong 5u c) %i g0c () Tt c) *+u *,ng

BI TP CHNG . PJCQR STP TUVC -%SPWX SY5 chOn c"u t!) l8i h>p l nht t!ong cc c"u (@Ai *"5 DJ Z)ng c"n *0i k ton l$ a) Zo co t$i ch#nh b) Zo co kinh (oanh c) Zo co qu)n t!9 () Tt c) *+u *,ng FJ Z)ng c"n *0i k ton l$ bo co t'i th8i *i a) [,ng b) sai \J Z)ng c"n *0i k ton ph)n nh a) T$i s)n b) -> ph)i t!) c) ]0n ch^ s_ h`u () Tt c) *+u *,ng aJ Z)ng c"n *0i k ton (Nng * bitb a) Tcnh hcnh kinh (oanh b) Tcnh hcnh t$i ch#nh c) Tcnh hcnh s)n xut () Tt c) *+u *,ng IJ Z)ng c"n *0i k ton s (7ng th@Ac *o a) Ti+n b) Sidn /t c) Th8i gian lao *:ng () Tt c) *+u *,ng KJ X:t (oanh nghidp ce n> ph)i t!) DEt!idu, /0n ch^ s_ h`u fEt!idu, t$i s)n sg l$b a) DEEt! b) GEt! c) fEt! () h0 khc iJ X:t kho)n chi ua /t lidu sg l$ a) Tjng t$i s)n, gi) t$i s)n b) Tjng t$i s)n, tjng n> ph)i t!) c) %i) t$i s)n, gi) n> ph)i t!)

() Tt c) *+u sai GJ X:t kho)n /a5 * t!) n> ng@8i bn sg l$ a) Tjng t$i s)n, gi) t$i s)n b) Tjng t$i s)n, tjng n> ph)i t!) c) Tjng n> ph)i t!), gi) n> ph)i t!) () Tt c) *+u sai fJ X:t kho)n n> (o ua /t lidu sg l$ a) Tjng t$i s)n, gi) t$i s)n b) Tjng t$i s)n, tjng n> ph)i t!) c) %i) t$i s)n, gi) n> ph)i t!a () Tt c) *+u sai DEJ X:t kho)n chi t!) n> sg l$ a) Tjng t$i s)n, gi) t$i s)n b) Tjng t$i s)n, tjng n> ph)i t!) c) %i) t$i s)n, gi) n> ph)i t!) () Tt c) *+u sai DDJ Zo co kt qu) ho't *:ng kinh (oanh t!cnh b$5 a) 2oanh thu b) Chi ph# c) ;Yi kll) () Tt c) *+u *,ng DFJ Zo co kt qu) ho't *:ng kinh (oanh l$ bo co th8i km a) [,ng b) hai

15XY HUZS T[5\1 7<HSI]M *, Tai khoan &ung eF a4 <hi nhan tnh hnh bien ong cua tai 'an b4 <hi nhan tnh hnh bien ong tai ch#nh c4 <hi nhan tnh hnh bien ong kinh te &4 Tat ca e6u ung , Tai khoan nao 'au ay $a tai khoan tai 'an a4 T) Ta%m ng b4 T) Eoanh thu nhan tr"c c4 T) Eoanh thu &4 <ia von hang ban ., Tai khoan nao 'au ay $a tai khoan ngo6n von a4 T) Ta%m ng b4 T) Eoanh thu nhan tr"c c4 T) Eoanh thu &4 <ia von hang ban 2, Tai khoan nao 'au ay $a tai khoan &oanh thu a4 T) Ta%m ng b4 T) Eoanh thu nhan tr"c c4 T) Eoanh thu

1au Hoi TraLc 7ghiem 1h"ng .

&4 <ia von hang ban -, Tai khoan nao 'au ay $a tai khoan chi !h# a4 T) Ta%m ng b4 T) Eoanh thu nhan tr"c c4 T) Eoanh thu &4 <ia von hang ban /, He thong tai khoan "%c 'aL! ?e! theo a4 Th t% 53D31,,, b4 T#nh chat quan tro%ng cua oi t"%ng ke toan c4 9oa%i tai 'an3 nguo6n von,,, &4 Tat ca e6u ung A, 7guyen taLc ghi che! tren T) tai 'an a4 @o & T) ghi ben n"% b4 @o & T) ghi ben co c4 @o & cuoi ky $uon $uon baNng + &4 Tat ca e6u ung C, 7guyen taLc ghi che! tren T) nguo6n von a4 @o & T) ghi ben n"% b4 @o & T) ghi ben co c4 @o & cuoi ky $uon $uon baNng + &4 Tat ca e6u ung W, 7guyen taLc ghi che! tren T) &oanh thu a4 @o & T) ghi ben n"% b4 @o & T) ghi ben co c4 @o & cuoi ky $uon $uon baNng + &4 Tat ca e6u ung *+, 7guyen taLc ghi che! tren T) chi !h# a4 @o & T) ghi ben n"% b4 @o & T) ghi ben co c4 @o & cuoi ky $uon $uon baNng + &4 Tat ca e6u ung **, 7oi &ung cua !h"ng !ha! ghi 'oF ke! $a a4 <hi n"% !hai ghi co3 'o tie6n ghi n"%3 co !hai baNng nhau b4 <hi nhie6u n"% oi ng v"i nhie6u co c4 <hi mot ben co oi ng v"i nhie6u ben n"% &4 Tat ca e6u ung * , @o & T) ca! * baNng a4 @o & cua tat ca T) ca!

b4 @o & cua tat ca 'oF chi tiet c4 @o & cua tat ca T) ca! . &4 Tat ca e6u ung *., Muon oi chieu 'o $ieu cua 'oF chi tiet v"i tai koan ca6n !hai $a! a4 Dang can oi ke toan b4 Dang oi chieu 'o !hat 'inh cac T) c4 Dang toFng h"%! chi tiet &4 Dang ke *2, KeF kieFm tra viec ghi 'oF ke! ca6n !hai $a! a4 Dang can oi ke toan b4 Dang oi chieu 'o !hat 'inh cac T) c4 Dang toFng h"%! chi tiet &4 Dang ke