Professional Documents
Culture Documents
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Bai 2.1:
A. Tai V HCSN M thang 2/N co cac tai liu sau (vt :1000).
I.S d u thang 2N:
- TK 111 : 300.000
- TK 112 : 240.000
- TK 008 : 900.000
- Cc ti khon khc c s d hp l
II. Cac nghip vu kinh t phat sinh:
1. Ngay 4/2 PT 0034 Rut DTKP hoat ng thng xuyn v nhp quy tin mt: 100.000
2. Ngay 6/2 PC 0023 Chi tin mt tra tin in nc dung cho hoat ng thng xuyn: 60.000
3. Ngay 7/2 GBN 0012 Rut tin gi mua nguyn vt liu a vao s dung cho d an A: 27.000
4. Ngay 9/2 PT 0035 Rut TGKB v quy tin mt chi lng:120.000
5. Ngay 10/2 PC 0024 Chi lng t 1 cho can b vin chc trong V: 120.000
6. Ngay 15/2 GBC 0042 Thu s nghip bng TGKB:75.500
7. Ngay 16/2 PT 0036 Thu h cp di bng tin mt 53.000.
8. Ngay 18/2 PT 0037 Thu phi, l phi bng tin mt :25.360.
9. Ngy 19/2 PT 0038Tm ng kinh ph bng tin mt s tin 50.000
10. Ngy 20/2 S thu ph, l ph phi np cho nh nc l 40.000.
11. Ngay 22/2 PC 0025 Np cho Nha nc cac khoan thu phi, l phi :40.000 bng tin mt
12. Ngay 23/2 GBC 0043 Nhn lnh chi tin bng TGKB: 200.000
13. Ngay 29/2 PT 0039 Rut TGKB v quy tin mt chi theo lnh chi tin : 200.000
14. Ngay 30/2 PC 0026 Chi tin mt cho HTX theo lnh chi tin: 200.000
B. Yu cu:
1. inh khoan va ghi vao s tai khoan cac nghip vu trn.
2. M va ghi vao: S quy, Nht ky chung, S cai TK 111, TK 112 cua hinh thc Nht ky chung.
Bi 2.2
A. Ti n v HCSN A trong thng 3/N c cc nghip v kinh t pht sinh nh sau (vt:1.000), cc ti
khon c s d hp l.
1. Nhn thng bo d ton kinh ph hot ng do c quan ti chnh duyt cho qu I/N s tin 80.000
2. Ngy 5/3 PT 130 rt d ton kinh ph hot ng v nhp qu tin mt: 30.000
3. Ngy 5/3 PC 149, chi tr lng v ph cp khc cho vin chc 17.000 ph cp lng 2.000
4. Ngy 7/3 PC 150 chi mua vt liu nhp kho dng cho hot ng HCSN s tin 16.500
5. Ngy 8/3 PT 131, thu hc ph ca sinh vin, s tin 135.000
6. Ngy 9/3 PC 151 gi tin mt vo ngn hng s tin 50.000
7. Ngy 12/3 PC 153 chi tr ph cp hc bng sinh vin, s tin 12.000
8. Ngy 14/3 PC 154 chi tr tin in thoi, tin in 5.540 ghi chi hot ng thng xuyn
9. Ngy 15/3 PC 155 chi mua ti liu phc v hot ng HCSN ghi chi hot ng thng xuyn l 10.850
10. Ngy 25/3, PC 156, chi hot ng nghip v v chuyn mn c ghi chi thng xuyn: 9.800
11. Ngy 25/3 nhn cp pht bng lnh chi tin chi tiu t xut (hi tho chuyn ) s tin 12.000 n
v nhn c giy bo c ca kho bc nh nc.
12. Ngy 27/3 PC 132, rt tin gi kho bc v qu tin mt: 12.000
13. Ngy 27/ PC 157 chi cho hi tho chuyn 12.000
B. Yu cu:
1. nh khon cc nghip v kinh t pht sinh.
2. Phn nh vo s ti khon k ton bit tin mt tn qu u thng 3 l 50.000
Bai 2.3
A. Tai V HCSN H thang 10/N co cac tai liu sau (vt :1000)
I. S d u thang 10/N .
-2- TK 111
: 3.500.000
- TK 112 (NH) : 1.500.000
- TK 112 (KB) : 250.000
- TK 511
: 770.000
- Cc ti khon khc c s d hp l
II. Cac nghip vu phat sinh trong thang nh sau:
1.
Ngay 1/10 PT 101 Tam ng kinh phi nhp quy tin mt chi hoat ng thng xuyn 100.000
2.
Ngay 3/10 PC 321 Chi tin mt mua vt liu nhp kho 25.000.
3.
Ngay 4/10 GBN 0031 Chi tra lng lao ng hp ng bng tin gi: 50.000
4.
Ngay 8/10 GBC 0231 Thu n khach hang A bng TGNH 750.000.
5.
Ngay 9/10 GBN 0032, PC 322 Cp kinh phi cho V cp di bng TGKB 120.000, bng tin mt 80.000.
6.
Ngay 11/10 PT 102 Thu phi, l phi bng tin mt 30.000.
7.
Ngay 13/10 GBC 234Ngn hang gi giy bao co s tin thanh ly tai san c inh khch hng tr la
72.000.
8.
Ngy 15/10 S thu ph, l ph phi np cho NSNN 800.000
9.
Ngay 20/10 PC 00323 Np tin mt cho Ngn sach Nha nc s thu, l phi phai np 800.000
10.
Ngay 23/10 GBC235 Nhn lnh chi tin bng TGKB 720.000 cho hoat ng thng xuyn.
11.
Ngay 24/10 PC 324Chi tam ng bng tin mt cho vin chc A 5.000 i cng tac.
12.
Ngay 26/10 Nhn vin tr 200.000 cua t chc M bng TGKB, V cha co chng t ghi thu, ghi chi.
13.
Ngay 27/10 PT 103 Rut TGKB v quy tin mt chi theo chi theo lnh chi 720.000.
14.
Ngay 28/10 V thanh toan tam ng kinh phi vi kho bac ngay 1, s kinh phi tam ng V ghi tng
ngun kinh phi thng xuyn
15.
Ngay 29/10 PC 325 Chi theo lnh chi gm cac khoan trong d toan bng tin mt 720.000.
16.
Ngay 30/10 V co chng t ghi thu ghi chi v nghip vu nhn vin tr ngay 26.
B. Yu cu:
1. inh khoan cac nghip vu kinh t phat sinh va ghi s tai khoan cac nghip vu.
2. M va ghi vao s k toan :S quy, Nht ky chung, S cai TK 111,112 trong hinh thc NKC
Bai 2.4:
A. Tai liu tai V HCSN X thang 8/N co cac tai liu sau: (vt :1000).
I. S d u thang 8:
- TK 111: 530.000
- TK 112: 700.000
- Cc ti khon khc c s d hp l
II. Trong thang co cac nghip vu kinh t phat sinh sau:
1.
Ngay 2/8 Rut DTKP v tai khoan TGKB thuc kinh phi d an: 280.000, kinh phi hoat ng thng
xuyn: 920.000
2.
Ngay 3/8 Rut TGKB v quy tin mt thuc KPHTX la 920.000, KPDA 280.000
3.
Ngay 4/8 Chi tin mt tra lng vin chc 640.000, tra hoc bng sinh vin 120.000
4.
Ngay 6/8 Thu ao tao theo hp ng bng tin mt 1.000.000
5.
Ngay 8/8 Np tai khoan TGKB s tin mt thu thu c 1.100.000
6.
Ngay 11/8 Thu hoc phi cac h ao tao bng tin mt 1.240.000
7.
Ngay 14/8 Np tin mt vao kho bac 1.240.000
8.
Ngay 17/8 Chi tin mt tam ng cho vin chc 15.200
9.
Ngay 17/8 Chi tin mt mua vt liu vn phong a nhp kho theo gia mua 68.800,
10.
Ngay 18/8 Chi phi hi hop inh ky thang ghi chi thng xuyn bng tin mt 6.000
11.
Ngay 20/8 tra nha cung cp M 50.000 bng tin gi kho bac.
12.
Ngay 24/8 Thanh toan s thc chi hoat ng thng xuyn t tin tam ng 11.200, s con lai np
hoan quy tin mt 4.000.
13.
Ngay 25/8 Thanh toan tam ng tai nghin cu khoa hoc ghi chi d an 120.000.
14.
Ngay 27/8 Thu dich vu h tr ao tao bng tin mt 1.844.000
15.
Ngay 29/8 Chi phi tin mt cho hoat ng dich vu h tr ao tao la 1.044.000.
16.
Ngay 30/8 Np tai khoan TGKB s tin mt la 800.000
B.Yu cu:
1. inh khoan va phan anh vao tai khoan cac nghip vu kinh t phat sinh trn.
2. M va ghi vao s k toan cac hinh thc chng t - ghi scac nghip vu kinh t trn.
Bi 3.1:
-510.
Ngay 20/6 Xut 4.000kg vt liu M san xut san phm N.
11.
Ny 30/6 Kim k pht hin tha 20kg vt liu A tr gi 50
B. Yu cu:
1. inh khoan cac nghip vu kinh t phat sinh
2. M va ghi vao s chi tit va s cai TK 152
Bit rng V thuc i tng np thu GTGT theo phng phap khu tr, gia thc t hang xut kho
c tinh theo phng phap nhp sau xut trc.
Bai 4.4
A. Tai V HCSN Y trong thang 12/N co tai liu sau (vt: 1.000)
I.
S liu u thang cua 152, 153, 155 nh sau:
- 152 D 12.000 (2.000 kg x 6 )
- 153 M 10.000 (100 cai x 100)
- 1552 A 400.000 (40.000 chic x 10)
- Cc ti khon khc c s d hp l
II.
Trong quy co cac nghip vu kinh t phat sinh nh sau.
1. Ngay 4/12 Nhp kho 3.000 kg nguyn liu D gia mua cha thu 6,5 thu 10%, tin hang cha thanh toan
2. Ngay 5/12 Mua 30.000 chic hang hoa A gia mua cha thu 10, thu 10%, a tra bng tin gi NH
3. Ngay 6/12 Xut nguyn liu D cho hoat dng thng xuyn 3.000kg
4. Ngay 10/12 ban 50.000 hang hoa A, gia ban 15, thu GTGT u ra 10%, ngi mua tra mt na bng
TGNH, con lai 6 thang sau thanh toan
5. Ngy 11/12 Nhn gp vn lin doanh ca cng ty MM 500kg dng c N tr gi 45.000
6. Ngay 15/12 rut d ton d an mua 200 cng cu dung cu M phuc vu cho d an X, gia mua bao gm thu
GTGT 110, thu 10%, cng c dng c nhp kho
7. Ngay 16/12 rut d toan kinh phi hoat ng thng xuyn tra ngi ban nguyn liu D
8. Ngay 18/12 xut 300 cng cu dung cu M cho d an X.
9. Ngay 20/12 ban ht hang hoa A con lai trong kho cho cng ty N, gia ban 14, thu 10%, 3 thang sau cng ty
N tra tin.
10. Ngay 31/12 kim k kho nguyn liu D con 2.000kg dung cho hoat ng thng xuyn, trong o 1.500kg
con s dung c, 500kg bi h hong V quyt inh thanh ly.
B. Yu cu:
1. inh khoan cac nghip vu kinh t phat sinh
2. M va ghi s k toan theo hinh thc NKC, bit V tinh thu GTGT theo phng phap khu tr thu, gia
xut kho theo phng phap FIFO.
3. Nguyn liu D con tn kho n u nm N+1 x ly nh th nao?
Bi 5.1:
A. Ti mt n v HCSN c tnh hnh tng gim TSC trong k nh sau:
I.
S d u thng 12/N ca mt s ti khon (vt: 1.000)
- TK 211:
24.792.000
- TK 466:
20.300.000
- TK 214:
4.492.000
- Cc ti khon khc c s d hp l
II. Trong thng c cc nghip v kinh t sau pht sinh.
1. n v tip nhn ca n v cp trn 1 TSC hu hnh dng cho hot ng thng xuyn tr gi
25.000, chi ph vn chuyn bng tin mt 700 tnh vo chi ph hot ng thng xuyn
2. n v mua 1 TSC hu hnh qua lp t, gi mua TSC c lp t cha c thu 300.000, thu
GTGT u vo 5% thanh ton bng tin gi ngn hng, ti sn ny c u t bng ngun kinh ph
d n.
3. ngy 20/12 n v tin hnh thanh l 1 TSC s dng trong lnh vc HCSN, nguyn gi 37.680, gi tr
hao mn lu k 37.400, thu thanh l bng tin mt 450, chi thanh l bng tin mt 250, phn chnh
lch thu ln hn chi c php b sung qu h tr pht trin s nghip.
4. Tnh hao mn ti sn c nh trong nm l 210.000
Yu cu:
nh khon phn nh ln s ti khon.
Bai 5.2:
A. Ti mt V HCSN co tinh hinh tng, giam TSC, trong thang 12/N nh sau (vt: 1.000):
I.
S d u thang 12/N cua mt s tai khoan
-73. Gia s chi phi sa cha ln ti sn cho HTX trong nm N theo phng thc t lm la 60.000 nhng cha
hoan thanh, n nm sau khi lng sa cha ln ti sn cho HTX hon thnh tri gia 100.000 thi hach toan
nh th nao?
Bi 5.4:
A. Ti n v HCSN E trong nm N c tnh hnh nh sau (vt: 1000, cc ti khon c s d hp l):
I. u t xy lp 1 nh xng t ngun vn kinh doanh sn xut sn phm cc chi ph pht sinh nh
sau:
1. Gi mua thit b lp t 220.000 trong thu 10%, thanh ton bng tin gi ngn hng
2. Tin lng cho nhn vin xy lp 50.000
3. Cc khon trch theo lng:
9.500
4. Cc chi ph khc tr bng tin gi: 25.000
5. Cng trnh hon thnh bn giao s dng, bit cng trnh c u t bng ngun vn kinh doanh.
6. T l hao mn 10%/nm.
II. Nhp khu thit b phc v sn xut sn phm t qu u t pht trin:
1. Nhp khu thit b Y tr gi 400.000, thu nhp khu 5%, thu gi tr gia tng hng nhp khu 10%,
thanh ton bng tin gi ngn hng trc khi a vo s dng phi qua lp t chy th.
2. Chi ph lp t chy th tr bng tin mt 5.000
3. Dch v cho lp t chy th 1.000 thu 10% cha tr tin
4. Thit b hon thnh bn giao cho b phn s dng
5. T l hao mn nm l 20%.
III. Sa cha ln mt ti sn c nh dng cho hot dng sn xut kinh doanh trong nm:
1. Mua chu vt t thit b cho ci to nng cp TSC giao trc tip cho b phn sa cha 50.000, thu
5%, cha tr tin cho nh cung cp
2. Chi dch v sa cha 20.000, thu 10%
3. Thanh ton tin cho cc nh cung cp bng tin gi ngn hng
4. Cng trnh hon thnh bn giao cho b phn s dng, chi ph sa cha c phn b trong 5 k bt
u t k ny
B. Yu cu:
1. nh khon v phn nh vo s ti khon cc nghip v pht sinh trn.
2. M v ghi s theo hnh thc chng t ghi s
Bi 5.5 :
A.
Ti liu ti n v HCSN G trong nm ti chnh N v vic thc hin, hon thnh cng trnh u
t, ci to, sa cha ln TSC (vt: 1000, cc ti khon c s d hpl):
I.
Ci to nng cp sa cha TSC thuc d ton HTX, phng thc t lm:
1. Rt d kinh ph cho sa cha nng cp v qu tin mt 580.000
2. Mua vt t thit b cho ci to, nng cp giao trc tip cho b phn sa cha 440.000 cn n ngi
bn.
3. Chi dch v mua chu cho sa cha 20.000
4. Chi tin mt tr n cho ngi bn 460.000
5. Chi tin cng sa cha 120.000
6. Cng trnh hon thnh bn giao cho s dng, ghi tng nguyn gi:
Nguyn gi c trc khi ci to nng cp 240.000, thi gian s dng 10 nm (T l 10%).
Hao mn tnh trong 6 nm 144.000
S nm mi s dng xc nh 8 nm
II.
u t xy dng c bn mi :
1. Rt DTKP hot ng mua thit b lp t theo phng thc t lm
Gi mua thit b giao lp t 880.000
Chi ph lp t gm:
Lng v cc khon chi nhn cng khc: 500
Qu trch phi np (17%): 85
Chi tin mt cho lp t chy th: 415
Cng trnh bn giao cho s dng, t l hao mn l 10%.
2. Hon thnh v nhn bn giao TSC qua XDCB thu thu bng ngun kinh ph XDCB cp pht theo d
ton:
-8 Gi tr quyt ton nhn bn giao ghi nguyn gi l 518.000 ( tm ng trc 300.000 bng DTKP
rt).
Rt DTKP XDCB tr nt cho nh thu sau khi tr s tm ng trc cho nh thu l 300.000 v 5%
gi tr cng trnh gi li bo hnh cng trnh.
Cng trnh bn giao s dng cho hot ng thng xuyn , t l hao mn nm l 5%.
B. Yu cu:
1. nh khon v vo s ti khon cc nghip v pht sinh trn.
2. M s v ghi theo hnh thc Nht k chung.
3. Nu ti sn c ci to nng cp thuc hot ng kinh doanh, ngun vn ci to l vn XDCB th
hch ton th no?
Bi 5.6 : Ti liu ti mt n v HCSN K trong nm N (vt:1000, cc ti khon c s d hp l
I. S d ngy 1/1/N
T l hao mn
Loi TSC
Nguyn gi
Gi tr hao mn ly k
nm
Nh lm vic
3.600.000
8
576.000
Nh
1.560.000
5
153.000
Phng tin vn ti
8.400.000
15
1.260.000
Thit b my mc
354.000
20
141.600
dng qun l
54.000
10
10.200
Tng cng
13.968.000
2.140.800
II. Cc nghip v tng gim TSC trong nm :
1. Ngy 5/3 Tip nhn mt thit b thuc d n cp, bn giao cho trung tm 900.000, t l hao mn
20%/nm.
2. Ngy 3/4 Rt DTKP hot ng thng xuyn mua my vn phng 1.200.000, chi ph tip nhn TSC
bng tin mt 900, t l hao mn 20%/nm.
3. Ngy 14/7 Mua TSC thuc dng qun l bn giao cho cc b phn s dng, cha tr ngi bn 45.000, chi ph
khc bng tin mt 300, TS mua sm bng ngun kinh ph hot ng, t l hao mn nm 10%.
4. Ngy 10/9 Rt DTKP hot ng tr n ngi bn 45.000.
5. Ngy 25/10 B phn XDCB bn giao cng trnh hon thnh thuc kinh ph chng trnh d n 9.000.000,
t l hao mn 8%/nm.
6. Ngy 10/11 Cp cho n v ph thuc ti sn c nh tr gi 23.000
7. Ngy 15/12 Rt d ton kinh ph theo n t hng ca nh nc mua TSC, gi mua cha c thu GTGT u
vo l 15.000, thu 10%, chi ph vn chuyn chi bng tin mt 1.500 t l hao mn 10% nm
A. Yu cu:
1. Tnh hao mn TSC nm N v N+1
2. nh khon v ghi TK cc nghip v pht sinh trong nm N.
3. Hy ghi vo trang Nht k s ci cc nghip v pht sinh
4. Gi s cc TSC thuc ngun kinh ph dng cho hot ng kinh doanh th mc khu hao trch c hch
ton nh th no?
Bi 5.7:
A. Ti liu ti mt n v HCSN K trong nm N (vt:1000, cc ti khon c s d hp l)
S d ngy 1/1/N
T l hao mn Gi tr hao mn
Loi TSC
Nguyn gi
nm
lu k
Nh lm vic
2.000.000
5
300.000
Khu iu tr
4.000.000
8
2.240.000
My mc thit b
10.000.000
10
4.000.000
Dng c qun l
200.000
20
80.000
Nh tp th
800.000
15
600.000
Phng tin vn ti
2.000.000
10
800.000
Tng cng
19,000,000.00
8.020.000
Cc nghip v tng gim TSC trong nm :
-91. Ngy 20/1 nhn vin tr ca t chc Y mt TSC nguyn gi 256.000, chi ph vn chuyn tr bng
tin mt l 5.000, n v cha c chng t ghi thu, ghi chi, ti sn dng cho HTX, t l hao mn 10%
nm
2. Ngy 25/1 n v hon chnh h s tip nhn v c y chng t ghi thu ghi chi TSC
3. Ngy 2/2 n v nhp khu 1 TSC, gi mua 100.000, thu NK 4%, thu GTGT hng nhp khu 5%,
ti sn mua v dng cho HTX, cc chi ph khc n v tr bng TGKB 6.000, t l hao mn 15%
nm
4. Ngy 10/2 iu chuyn cho n v cp di 1 TSC nguyn gi 200.000, hao mn lu k 150.000.
5. Ngy 20/5 B phn xy dng c bn bn giao cng trnh thuc ngun kinh ph u t xy dng c bn
150.000, t l hao mn 10% nm.
6. Ngy 25/7 Nhng bn mt xe t nguyn gi 100.000, gi tr hao mn lu k 90.000, thu nhng bn
20.000, chi nhng bn 5.000
7. Ngy 30/8 rt d ton kinh ph theo n t hng nh nc mua mt TSC, gi mua 56.000, thu
GTGT 10%, chi ph vn chuyn, lp rp chi bng tin gi 6.000, t l hao mn 12% nm
8. Ngy 25/11 mua 1 TSC dng cho hot ng phc li t qu khen thng phc li, tr gi 10.000,
thu 10% , t l hao mn 25% nm.
B. Yu cu:
1. Tnh hao mn TSC nm N v N+1
2. nh khon cc nghip v pht sinh trong nm N.
3. M v ghi s k ton theo hnh thc Nht k chung
4. Nu cc TSC phc v cho hot ng SXKD thi k ton hch ton v tnh khu hao nh th no?
Bi 6.1:
A. Ti trng trung hc kinh t trung ng I trong thng N c tnh hnh nh sau (vt: 1.000, cc ti
khon c s d hp l) :
1. Nhn d ton kinh ph hot ng thng xuyn nm nay v tin lng 20.000
2. Rt d ton kinh ph hot ng thng xuyn nm nay v lng v cc khon ph cp nhp qu tin
mt 20.000
3. Khu tr lng cc khon tin in, in thoi phi thu ca cn b, cng chc nh tp th 1.200
4. Khu tr lng vin chc khon n phi thu: 300
5. Khu tr lng vin chc tin tm ng: 600
6. Lng v cc kon ph cp khc phi tr trong thng ghi chi hot ng thng xuyn 20.000
7. Trch BHXH, BHYT, KPC theo quy nh
8. Xut qu tin mt chi lng v ph cp trong k cho vin chc
B. Yu cu:
nh khon cc nghip v kinh t pht sinh.
Bai 6.2:
A. Tai vt HCSN X trong thang 1 nm N co tinh hinh nh sau: u thang 1 nm N mt s TK co
s d nh sau: vt: 1.000
TK 111: 40.000.000
TK 3321: 1.000.000
TK 334: 2.500.000
TK 661: 3.200.000
Cc ti khon khc c s d hp l
Trong thang co cac nghip vu kinh t:
1. Tin lng va phu cp phai tra cho vin chc trong thang la 20.000.000 ghi chi hoat ng thng xuyn.
2. BHXH phai tra theo ch quy inh cho vin chc: 800.000
3. Khu tr lng, tin nha, in, nc cua vin chc: 400.000
4. Trich BHXH, BHYT, KPC theo quy nh.
5. Xut quy tin mt chi lng va bhxh cho cng chc (k ca s lng ky trc)la 21.700.000
6. Np bo him x hi theo quy nh bng TGKB cho c quan quan ly la 4.800
7. C quan BHXH cp chi BHXH cho vt bng tin gi Kho bac: 800.000
B. Yu cu:
inh khoan cac nghip vu kinh t phat sinh trn va phan anh vao s tai khoan cua cac tai khoan co
lin quan.
Bai 6.3:
A. Tai liu tai mt V bnh vin X trong quy 3 nm N co tinh hinh nh sau: (vt: 1.000)
I. S d u ky:
- TK 331 la 70.000. Trong o chi tit theo i tng:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
B.
1.
2.
- 10 + TK 3311 (X):
25.000
+ TK 3311 (Y):
15.000
- TK 3312:
30.000 (vay tin)
- TK 111:
246.000
- TK 112:
159.000
- Cc ti khon khc c s d hp l
II. Trong thang co cac nghip vu phat sinh : (vt: 1.000)
Ngy 1/7 Nhng ban 1 may tr tim cho V Y, nguyn gia 120.000 a hao mon 60.000 ngi mua
cha tra tin, gia ban 80.000.
Ngy 3/7 Xut quy tin mt cho V ban mn 20.000
Ngy 10/7 Cac khoan phai thu v lai tin phiu, kho bac c xac inh la 8.000
Ngy 13/7 Rut TGKB ng trc tin cho ngi ban hoa cht Z la 50.000 theo hp ng.
Ngy 15/7 Ngi nhn thu sa cha ln nha kho bnh vin a sa cha xong, ban giao ung thu tuc
tinh tin ma bnh vin phai tra la 100.000
Ngy 25/7 Rut TGKB thanh toan cho ngi nhn thu 100.000
Ngy 5/8 Theo bin ban kim k TSC mt may chuyn dung s dung cho vic iu tri mt cha ro
nguyn nhn. Nguyn gia 50.000 a khu hao 20.000, TSC hinh thanh t ngun KPHSN.
Ngy 12/8 Tinh hinh mt TSC nghip vu 7, V quyt inh bt buc bi thng 50%, 50% gia tri
con lai cho phep xoa bo s thu bi thng theo quyt nh phi np vo ngn sch.
Ngy 20/8 Nhp quy tin mt s tin V ban mn: 15.000
Ngy 29/8 Khoan n kho oi cua V ban 5.000 V quyt inh xoa n bng cach tinh vao quy c quan.
Ngy 11/9 Nhn c giy bao Co v tin nhng ban may tr tim la 80.000. S tin nay c phep
ghi tng ngun kinh phi hoat ng s nghip.
Ngy 12/9 Nhp kho hoa cht do ngi ban giao, V a kim nhn gia thc t nhp kho la 50.000.
Yu cu:
inh khoan cac nghip vu kinh t phat sinh.
Vao s cai tai khoan 331, 311 cua hinh thc chng t ghi s?
Bi 6.4:
A. Ti n v SN c thu T trong thng 6/N (vt: 1.000, cc ti khon c s d hp l):
1. Ngy 15/6 Tnh s tin lng phi tr cho vin chc, cng chc 150.000.
2. Ngy 20/6 Tnh cc khon trch theo lng theo quy nh
3. Ngy 23/6 Cc khon vin chc cn n khu tr lng:
- N tm ng qu hn 350.
- N tin pht vt cht 150.
- N tin in thoi 30
4. Ngy 26/6 Rt d ton kinh ph hot ng k bo co v qu tin mt 150.000 v np BHXH 25.000
5. Ngy 27/6 Chi qu tin mt tr lng vin chc v lao ng hp ng 141.970 v mua th BHYT cho
vin chc 3.750
6. Ngy 27/6 Tnh cc khon khc phi tr cho vin chc v lao ng hp ng.
- Thng thi ua t qu khen thng 60.000
- Phc li phi tr trc tip t qu phc li 160.000
- Ph cp ngoi lng t ngun thu s nghip b sung kinh ph hot ng thng xuyn 1.195.000
- BHXH phi tr trc tip 18.000
7. Ngy 28/6 Tnh s chi hc bng sinh vin 850.000 c ghi chi hot ng thng xuyn
8. Ngy 29/6 Nhn tin BHXH cp b chi bng TGKB 18.000
9. Ngy 29/6Rt TGKB v qu tin mt chi tr cc khon khc cho lao ng 1.433.000 v chi tr hc
bng sinh vin 850.000.
10. Ngy 30/6 Chi tin mt tr cc khon cho lao ng v hc bng sinh vin.
B. Yu cu:
1. nh khon v ghi ti khon cc nghip v.
2. M v ghi s cc nghip v theo hnh thc Nht k chung
Bai 6.5:
A. Tai liu cho tai V HCSN K trong thng 10 nm N (vt: 1.000, cc ti khon khc c s d hp
l)
- 11 1. Ngy 20/10 Tinh s lng phai tra cho vin chc va lao ng trong V:
- Chi HTX:1.780.000
- Chi d an: 50.000
- Chi XDCB: 70.000
2. Ngy 20/10 Trich cac quy theo quy nh
3. Ngy 29/10 Rut DTKP
- V quy tin mt chi lng: 1.900.000
- V quy tin mt mua the BHYT: 57.000
- Np BHXH 380.000
4. Ngy 30/10 Tra lng 1.900.000 va mua the BHYT la 57.000 bng tin mt.
5. Ngy 30/10 Nhn 19.000 tin KPC c cp chi tiu tai V bng TGKB.
6. Ngy 30/10 Chi BHXH cho lao ng trc tip theo bang k thanh toan la 80.000.
7. Ngy 31/10 Chi KPC tai V bng tin mt 16.160.
8. Ngy 31/10 Quyt toan s chi BHXH trc tip va V nhn cp phat bu chi BHXH theo thc t bng
TGKB la 80.000.
B. Yu cu:
1. inh khoan cac nghip vu kinh t phat sinh trn va phan anh vao s tai khoan cua cac tai khoan co lin
quan.
2. M va ghi s k toan theo hinh thc s Nht ky chung, CTGS, NK - SC
Bi 6.6:
A. Ti n v HCSN c thu D trong thng 9/N c tnh hnh thanh ton lng v cc khon phi np
theo lng nh sau (vt: 1.000, cc ti khon khc c s d hp l)
1. Ngy 25/9 Tnh s tin lng phi tr cho:
- Vin chc ti n v: 6.000.000, lao ng hp ng phi tr 400.000
2. Ngy 25/9 Tnh cc khon trch theo lng theo quy nh.
3. Ngy 26/9 Cc khon vin chc cn n khu tr lng.
- N tm ng qu hn: 5.600
- N tin pht bi thng vt cht; 2.400
- N tin in thoi qu hn: 480
4. Ngy 27/9 Rt d ton kinh ph hot ng k bo co nhp qu tin mt 2.400.000 v np BHXH 400.000
5. Ngy 29/9 Chi qu tin mt :
- Tr lng cho vin chc v lao ng hp ng: 2.271.520
- Mua th BHYT cho vin chc: 60.000
6. Ngy 29/9 Cc khon khc phi tr cho vin chc v lao ng hp ng:
- Thng thi ua: 960.000
- Phc li chi: 2.256.000
- Ph cp ngoi lng t qu thu o to: 19.120.000 ghi b sung kinh ph hot ng thng xuyn.
- BHXH phi tr trc tip 288.000
7. Ngy 30/9 Tnh s hc bng theo quy ch cho sinh vin 1.600.000, trong : thuc kinh ph cp theo d
ton l 3.200.000, s cn li b sung t thu o to cho ngun kinh ph hot ng.
8. Ngy 30/9 Rt TGKB v qu tin mt 36.800.000
9. Ngy 30/9 Chi tr cc khon khc cho vin chc 22.928.000 v chi tr hc bng sinh vin 13.600.000 bng tin
mt
B. Yu cu:
1. nh khon v ghi vo ti khon cc nghip v pht sinh
2. M v ghi s cc nghip v theo hnh thc " Chng t - ghi s".
Bai 6.7 :
A. Tai trng ai hoc X trong ky co tinh hinh nh sau: (VT: 1.000)
I. S d u ky TK 312: 142.000 trong o chi tit:
- 312 A: 20.000 (tm ng nhn vin A i cng tc)
- 312 B: 36.000 (tm ng nhn vin B thc hin ti khoa hc)
- 312 C: 86.000 (tm ng nhn vin C mua nguyn liu)
- Cc ti khon khc c s d hp l
II. Trong thang co cac nghip vu phat sinh:
1. Thanh toan hoan tam ng cua anh C mua nguyn liu nhp kho 83.000, con lai nhp quy 3.000.
- 12 2. Thanh toan hoan tam ng cho anh A i cng tac, s tin la 19.900, tr lng trong thang s tin anh A tam
ng chi cha ht.
3. Anh B hoan chng t tai khoa hoc a nghim thu 36.000, ghi chi thng xuyn.
4. Tam ng cho anh A s tin mt quang cao: 4.000
B. Yu cu:
inh khoan va phan anh vao TK tng hp, chi tit cho tng i tng tam ng.
Bi 6.8
A. n vi s nghip co thu A co cac tai liu k toan lin quan n cac khoan n phai thu nh sau (vt:
1.000):
I. S d u thang 2/N cua TK 311: 500 trong o
+ TK 3111: 400 (Chi tit cng ty X)
+ TK 3118: 100 (Chi tit tai san thiu)
+ Cc ti khon khc c s d hp l
II. Cac nghip vu phat sinh trong thang 2/N:
1. Ngay 02/2/N xut kho san phm ban cho cng ty Y, gi xut kho 86.000, gi bn 99.000 trong thu
GTGT 10%, 1 thng sau cng ty Y thanh ton
2. Ngay 05/2/N nhn c tin do cng ty X tra n ky trc bng tin gi ngn hang: 300
3. Ngay 10/2/N thu bi thng v gia tri tai san phat hin thiu theo quyt inh x ly bng tin mt: 40, tr
dn vao lng phai tra vin chc: 60
4. Gia tri khi lng cng vic theo n t hang cua Nha nc hoan thanh c nghim thu thanh toan theo
gia thanh toan: 200
5. cac khoan chi hoat ng khi quyt toan khng c duyt y phai thu hi: 20.
B. Yu cu:
inh khoan va phan anh vao s k toan cac nghip vu kinh t trn.
Bi 6.9:
A. n vi s nghip co thu A co tai liu k toan v cac khoan phai tra nh sau (vt: 1.000)
I.
S d u thang 2/N cua TK 331 : 18.000 Trong o:
+ TK 3311 : 13.000 (Chi tit cng ty B)
+ TK 3318 : 1.000
+ Cc ti khon khc c s d hp l
II.
Cac nghip vu kinh t phat sinh trong thang 2/N:
1. Chuyn tin gi kho bac v tra n Cng ty B ky trc, s tin: 13.000
2. Mua vt liu v nhp kho cha tra tin ngi ban, s tin: 5.000
3. Vay tin cua n vi X mua hang hoa v nhp kho, s tin: 8.000
4. Quyt inh x ly s 01: Xac inh s tai san tha thang trc 1.000 c b sung kinh phi hoat ng.
B. Yu cu:
inh khoan va phan anh vao s k toan cac nghip vu kinh t trn.
Bi 6.10
A. n vi s nghip co thu A co cac tai liu v tinh hinh thanh toan cac khoan phai np Nha nc
( vt: 1.000):
I. S u thang 6/N cua TK 333: 10.000 trong o:
+ TK 3331: 7.000
+ TK 3332: 3.000
+ Cc ti khon khc c s d hp l
II. Cac nghip vu kinh t phat sinh trong thang 6/N:
1. Doanh thu ban hang hoa: 99.000, trong o thu GTGT 10%, thu bng tin gi ngn hng, gi vn hng
bn 36.000
2. S thu thu nhp doanh nghip quy II/N n vi phai np NSNN: 3.000
3. Cac khon thu phi n vi phai np NSNN: 4.000
4. Thu GTGT u vao phat sinh c khu tr: 12.000
5. Chuyn tin gi ngn hang np thu GTGT: 4.000 va np thu TNDN: 3.000
6. Xut quy tin mt np tin thu phi: 6.000
B. Yu cu:
inh khoan va phan anh vao s k toan cac nghip vu kinh t trn
Bi 6.11
- 14 TK 112: 210.000
TK 112: 142.000
TK 341 (Y): 50.000
TK 342 (X): 20.000 (D c)
TK 431: 62.000
Cc ti khon khc c s d hp l
TK 1552: 90.000
TK 342(Y): 20.000 D n
II. Trong k c cc nghip v kinh t pht sinh sau:
1. n v X cp b sung kinh ph HSN cho n v Y:
Tin mt: 50.000
TGKB: 70.000
2. n v X mua vt liu nhp kho s dng cho HSN cha thanh ton cho ngi bn 42.000, ph vn
chuyn thanh ton bng tin mt 1.800.
3. Theo yu cu ca n v X, n v Y thanh ton h ngi bn ca X s tin 42.000 bng TGKB.
4. n v X xut kho mt s hng ho bn cho khch hng K, gi vn l 25.000, gi bn cha c thu GTGT
10% l 41.000, K chp nhn thanh ton.
5. n v Y thu h s tin cho n v X t khch hng K thanh ton bng TGKB 45.400
6. n v Y nhn c thng bo ca n v X phn phi qu phc li l 5.000
7. n v X chi h cho n v Y tin thanh ton vn phng phm ca ngi bn bng TM:1.800
8. Cui k 2 n v thanh ton b tr cho nhau v cc khon chi h, thu h.. v thanh ton cho nhau phn
chnh lch bng tin mt
B. Yu cu:
1. nh khon v phn nh cc nghip v trn
2. Ghi vo s chi tit 341, 342
3. Ghi vo s ci TK 341, 342 ca hnh thc nht k chung
Bi 6.14
A. Ti n v HCSN c thu Y trong qu I nm ti chnh N c cc nghip v sau: (vt: 1.000, cc ti
khon khc c s d hp l)
1. Ngy 2/1 Nhn d ton kinh ph hot ng thng xuyn nm ti chnh 3.960.000
2. Ngy 3/1 Rt d ton kinh ph hot ng thng xuyn v qy tin mt 880.000
3. Ngy 20/1 Rt d ton kinh ph HTX tr tin mua nguyn vt liu nhp kho theo gi thanh ton 44.000
v chi trc tip cho hot ng thng xuyn 396.000
4. Ngy 25/1 Rt d ton kinh ph HTX cp cho n v ph thuc 528.000
5. Ngy 3/3 Nhn bn giao t nh thu cng trnh sa cha ln thuc hot ng thng xuyn tr gi 35.200
6. Ngy 15/2 Rt d ton kinh ph HTX chi thanh ton tin thu thu sa cha 40.000
7. Ngy 28/2 Tin lng phi tr vin chc trong thng 2 l: 440.000
8. Ngy 28/2 Cc khon trch theo lng theo quy nh
9. Ngy 5/3 Rt d ton chi HTX mua TSC HH bn giao cho s dng theo gi mua c thu GTGT
10% l 792.000. Chi ph mua, lp t chy th chi bng tin mt 9.900.
10. Ngy 7/3 Xut vt liu chi dng cho hot ng TX 44.000
11. Ngy 10/3 Nhn d ton kinh ph hot ng khng thng xuyn nm ti chnh 1.500.000
12. Ngy 16/3 Cp kinh ph hot ng TX cho cp di bng tin mt 594.000
13. Ngy 17/3 Rt d ton kinh ph hot ng khng TX cp cho cp di 660.000
14. Ngy 21/3 Rt d ton chi H khng TX chi thanh ton dch v mua ngoi 239.800
15. Ngy 24/3 Chi khc cho hot ng TX bng tin mt 91.300
16. Ngy 30/3Duyt quyt ton chi ca cp di theo s cp dng.
B. Yu cu.
1. nh khon v ghi ti khon cc nghip v.
2. M v ghi s theo hnh thc "Nht k chung".
Bi 7.1:
A. Ti liu cho ti n v s nghip G (vt: 1.000, cc ti khon khc c s d hp l):
I. Tnh hnh kinh ph v s dng kinh ph ngy 1/10/N.
461: 1.996.800 (4611: 512.000; 4612: 1.484.800 )
661 1.996.000 (6611: 512.000; 6612: 1.484.000)
Cc ti khon khc c s d hp l
II. Nghip v pht sinh qu IV/N:
1. Rt d ton kinh ph hot ng qu IV v ti khon TGKB 2.560.000
2. B sung kinh ph hot ng qu IV/N t ngun thu s nghip c chng t ghi thu, ghi chi11.520.000
3.
4.
5.
6.
7.
B.
1.
2.
Bi 7.2:
A. Ti liu ti n v SNCT T trong nm ti chnh N c tnh hnh kinh ph hot ng v chi tiu kinh
ph nh sau (vt: 1.000):
I. S d ngy 1/12/N:
- 461: 1.053.000 (4611: 270.000; 4612: 783.000)
- 661 1.053.000 (6611: 270.000; 6612: 783.000
- Cc ti khon khc c s d hp l
II. Cc nghip v thng 12/N.
1.
Rt d ton kinh ph hot ng qu IV/N v TGKB
1.350.000
2.
B sung kinh ph hot ng nm N bng ngun thu s nghip
c chng t ghi thu, ghi chi 6.075.000
3.
Nhn cp pht theo lnh chi tin l 33.750
4.
Chi hot ng thng xuyn c ghi chi trong thng 12/N.
- Chi lng cho vin chc: 675.000
- Chi lng cho lao ng hp ng: 202.500
- Cc khon phi np theo lng ghi chi : 114.750
- Chi tr ph cp khc cho lao ng trong n v ngoi d ton kinh ph hot ng c ghi chi hot
ng thng xuyn 4.455.000
- Hc bng phi tr cho sinh vin theo quyt nh l 1.890.000 trong chi bng d ton kinh ph hot
ng 270.000
- Chi in nc bng TGKB 27.000, chi np in thoi bng tin mt 20.250
- Xut dng c lu bn cho hot ng thng xuyn 10.800
- Mua my vi tnh vn phng cho hot ng thng xuyn 63.450 cha tr tin, bn giao s dng.
2. Quyt ton kinh ph nm ti chnh N cha c duyt kt chuyn ch duyt trong nm (N+1)
B. Yu cu:
1. nh khon v ghi ti khon cc nghip v.
2. M v ghi s k ton cho thng 12/N theo hnh thc s "Nht k chung".
3. S kinh ph nm trc nu c dut trong nm bo co s hch ton nh th no?
Bi 7.3:
A. Ti liu cho ti n v s nghip Y (vt: 1.000, cc ti khon khc c s d hp l)
1. Nhn d ton kinh ph hot ng c phn phi 1.440.000
2. Rt d ton kinh ph hot ng v qu tin mt chi 320.000
3. Rt d ton kinh ph hot ng tr tin mua vt t nhp kho 16.000
4. Rt d ton kinh ph hot ng mua dng c dng trc tip cho b phn 144.000
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
B.
1.
2.
Bi 7.4:
A. Cho ti liu ti mt n v hnh chnh s nghip c thu nh sau (vt: 1.000, cc ti khon khc
c s d hp l)
1. Nhn kinh ph Nh nc t hng bng lnh chi tin 150.000
2. Tp hp chi ph thc hin n t hng thc t pht sinh:
- Gi tr vt liu xut kho s dng cho n t hng 65.000
- Gi tr vt liu mua ngoi cha tr dng trc tip cho n t hng 25.000
- Cc khon phi tr cng nhn vin 20.000
- Trch BHXH, BHYT, KPC theo t l quy nh
- Thanh ton tm ng cho nhn vin thc hin n t hng 4.000
- Chi ph khc pht sinh bng tin mt 3.200, bng chuyn khon 4.000
3. Mua mt TSC a vo s dng ngay theo nguyn gi 15.000 bng ngun kinh ph theo n t hng ca
nh nc. Tin mua cha thanh ton.
4. Hon thnh n t hng c nghim thu theo gi thanh ton 150.000
5. Kt chuyn chi ph thc t thc hin n t hng xc nh chnh lch thu chi
6. Trch lp qu c quan t chnh lch thu ln hn chi theo n t hng ca Nh nc trong qu khen
thng 5.000, qu phc li 200
B. Yu cu:
1. nh khon cc nghip v trn
2. M v ghi s theo hnh thc nht k chung, s ci TK 465, TK 635
Bi 7.5:
A. Cho ti liu ti mt n v hnh chnh s nghip c thu nh sau (vt: 1.000, cc ti khon khc
c s d hp l)
1. Mua mt TSC tr gi 120.000, cha tr ngi bn. Chi ph tip nhn chi bng tin mt 1.500. Ti sn
c mua bng ngun kinh ph hot ng
2. Dng s tit kim chi trong ngun kinh ph nh nc cp theo n t hng mua mt s TSC a vo s
dng ngay theo nguyn gi 21.000. Tin mua thanh ton bng chuyn khon
3. Thanh l mt TSC ang dng cho qun l d n bit nguyn gi ti sn l 60.000, hao mn 58.000.
Chi ph thanh l chi bng tin mt 500. Ngi mua chp nhn mua theo gi 2.800 v thanh ton bng
chuyn khon
4. Mua mt TSC dng cho sn xut theo n t hng ca Nh nc tr gi 34.000. Chi ph lp t 1.000.
Tin mua v chi ph khc thanh ton ton b bng tin mt. Bit ti sn ny c mua bng ngun kinh
ph Nh nc cp thc hin n t hng
5. iu chuyn cho n v cp di mt TSC ang dng c nguyn gi 42.000, hao mn 20.000
6. Tip nhn mt TSC do cp trn iu ng theo gi tr cn li trn s ca n v cp trn l 20.000
- 17 B. Yu cu:
1.
nh khon cc nghip
v kinh t trn
2.
M v ghi s cc nghip
v kinh t theo hnh thc Nht k s ci
Bi 7.6:
A. Cho s d u k cc TKKT ti bnh vin Bch Mai: (vt: 1.000)
TK 111: 156.000
TK 112: 242.000
TK 461: 142.000
TK 661: 120.000
Cc ti khon khc c s d hp l
Trong k c cc nghip v kinh t pht sinh nh sau (vt: 1.000):
1. Thu vin ph ca bnh nhn iu tr bng tin mt: 450.000.
2. Theo quy nh s thu vin ph c phn phi nh sau:
60% b sung kinh ph hot ng thng xuyn.
30% chi bi dng cho CBCNV lm vic
5% chuyn v c quan ch qun b qun l
5% Trch lp qu khen thng.
3. Chi ph khm cha bnh bng tin mt: 20.000
4. Xut qu khen thng cho CBCNV: 10.000
5. Xut qu np cho c quan cp trn: 6.500
6. Chi cng tc ph bng tin mt: 3.000
7. Xut qu tin mt mua my mc thit b dng cho hot ng khm, cha bnh 20.000. Chi ph trc
khi s dng 1.000. Ti sn ny mua t ngun vin ph b sung kinh ph.
8. Dng TGNH mua mt s thuc iu tr bnh nhp kho 28.000
B. Yu cu:
1. nh khon cc nghip v kinh t pht sinh.
2. Ghi vo s chi tit TK 511 v s ci TK 511 ca hnh thc chng t ghi s.
Bi 7.7:
A. Cho s d u k cc TKKT ti vin th nghim cng ngh sinh hc K nh sau: vt: 1.000
TK 111: 124.000
TK 112: 241.000
TK 631: 21.000
TK 152: 58.000
TK 461: 49.000
Cc ti khon khc c s d hp l
Trong k c cc nghip v kinh t pht sinh nh sau (vt: 1.000):
1. Nhn DTKP do b cp thuc ngun KPHTX: 500.000
2. Rt d ton KPHTX chuyn vo TGKB 100.000, tin mt 50.000
3. Mua vt liu nhp kho phc v cho HSXKD thanh ton bng TM: 70.000
4. Xut vt liu phc v cho SXKD 50.000
5. Tin lng phi tr cho cc i tng trong vin:
Vin chc thuc HTX: 40.000
Nhn vin thuc b phn SXKD: 12.000
6. BHXH, BHYT, HPC trch theo quy nh ca ch trn lng vin chc thc t v lng lao ng SXKD.
7. Dch v mua ngoi thanh ton bng TGKB phc v HTX: 24.000, phc v HSXKD: 21.000
8. Dch v ca HSXKD hon thnh v c khch hng chp nhn vi gi 120.000
B. Yu cu
1. nh khon v phn nh cc nghip v vo TKKT?
2. Ghi vo s chi tit, tng hp cc TK ca hnh thc chng t ghi s, NKC v NKSC.
Bi 7.8:
- 18 A. Ti liu ti n v HCSN M c tnh thnh tip nhn v s dng kinh ph d n nm N nh sau (vt:
1.000, cc ti khon khc c s d hp l).
1. Nhn thng bo DTKP d n 1.250.000
2. Rt DTKP d n v qu tin mt chi tiu 1.250.000 trong kinh ph qun l d n 375.000.
3. Mua vt liu cho thc hin d n tr bng tin mt 250.000
4. Mua ti sn hu hnh phc v cho vic thc hin d n 500.000, tr bng tin mt.
5. Lng tr cho d n 75.000, trong qun l d n l 11.250
6. Tnh cc khon chi tin mt mua vt liu cho qun l d n l 37.500
7. Mua ti sn c nh phc v qun l d n 262.500 tr bng tin mt.
8. Chi bng tin mt cho:
Thc hin d n 11.250
Qun l d n: 13.750
9. Dch v in nc cho qun l d n l 22.500, thc hin d n 50.000 tr bng tin mt.
10. Dch v thu vn phng qun l d n phi tr tr bng tin mt 27.500
11. Quyt ton kinh ph d n nm N c duyt..
B. Yu cu:
1. nh khon v ghi ti khon cc nghip v.
2. M v ghi s cc nghip v theo hnh thc Chng t ghi s
3. Kinh ph v s dng kinh ph d n nm ti chnh N c quyt ton nh th no nu:
Kinh ph d n c duyt cng nhn 95%
Chi Kinh ph d n sai ch khng c duyt 5%
Bi 7.9:
A. Ti liu ti n v HCSN Y thng 6/N (1.000, cc ti khon khc c s d hp l)
I.
Chi ph kinh doanh dch v d dang 11.120 ( chi ph qun l)
II.
Cc nghip v pht sinh trong thng 6/N.
1. Chi ph khu hao TSC ca hot ng dch v 2.780
2. Chi ph dch v mua ngoi dng cho hot ng dch v tr bng tin mt 36.140, thu GTGT 5%
3. Chi ph in thoi tr bng chuyn khon 34.750, thu GTGT 10%
4. Thanh l 1 TSC ca hot ng thng xuyn.
Nguyn gi: 83.400
Hao mn ly k: 69.500
Gi tr bn thu hi sau thanh l 11.120 bng tin mt
5. Chi ph tin lng phi tr cho hot ng dch v kinh doanh 27.800
6. Tnh qu trch phi np theo lng (19%) 5.282.
7. Nhng bn TSC hu hnh ca Kinh doanh:
Nguyn gi: 139.000
Hao mn ly k: 127.880
Thu bn TSC phi thu 13.900
Chi bn ti sn bng tin mt: 1.390
8. Chi qun l khc tnh cho hot ng kinh doanh 33.360 c ghi gim chi hot ng thng xuyn.
9. Pht hin thiu 1 TSC ca hot ng thng xuyn, n v lm th tc ghi thanh l.
Nguyn gi: 34.750.
Hao mn ly k: 27.800
Gi tr cn li nu thiu mt ch x l thu hi l 6.950
10. Quyt nh x l gi tr thiu mt TSC bng cch:
i bi thng bng cch tr lng: 10%
Xa b s phi thu: 90%
11. Dch v hon thnh bn giao cho khch hng.
Gi vn hot ng kinh doanh dch v: 117.872
Chi ph qun l kt chuyn l 33.360
Chi sn xut, kinh doanh khc (thanh l, bn TSC) 12.510
Doanh thu hot ng kinh doanh dch v 195.990 thu bng chuyn khon.
12. Cc nh chnh lch thu, chi hot ng kinh doanh v kt chuyn 57.963.
B. Yu cu:
1. nh khon v ghi TK cc nghip v pht sinh
- 20 14. Quyt nh b sung 30% s chnh lch thu, chi cho kinh ph HTX, 50% cho ngun vn kinh doanh
v 20% cho qu c quan.
B. Yu cu:
1. nh khon v ghi ti khon, bit n v tnh thu VAT theo phng php khu tr
2. M v ghi s theo hnh thc Chng t ghi s.
3. Gi tr TSC thiu mt s c hch ton th no theo quyt nh x l sau:
15% Khu tr lng bi thng gi tr mt.
35% ghi hy b gi tr thiu.
50% ghi chi hot ng thng xuyn?
Bi 7.12:
A. Ti liu cho: n v HCSN c tnh hnh thu, chi v kt qu hot ng nm ti chnh N (1.000,
cc ti khon khc c s d hp l):
1. Thu s nghip trong nm 19.200.000, trong :
Thu tin mt: 12.000.000
Thu chuyn khon kho bc: 7.200.000
2. Thu t hot ng dch v kinh doanh 11.760.000.
Trong :
Thu bng tin mt: 4.704.000
Thu bng chuyn khon: 7.056.000
3. Chi bng tin mt cho hot ng s nghip 10.560.000 t ngun kinh ph b sung t thu s nghip
12.000.000.
4. Quyt nh thu s nghip cn li chuyn b sung kinh ph XDCB 50%, phi np nh nc 50%.
5. Chi kinh ph kinh doanh kt chuyn vo ngun thu kinh doanh dch v l 6.000.000.
6. Kt chuyn thu > chi hot ng dch v kinh doanh ch phn phi.
7. Chnh lch thu > chi c phn phi nh sau:
B sung qu khen thng: 20%
B sung qu phc li: 20%
B sung vn kinh doanh: 60%
8. Quyt nh khen thng cho cn b vin chc 552.000
9. Chi qu phc li thanh ton cng trnh XDCB hon thnh bn giao cho s dng vi gi tr quyt ton
366.000 v chi phc li trc tip bng tin mt 300.000
B. Yu cu:
1. nh khon va ghi ti khon cc nghip v.
2. M v ghi s k ton hnh thc NKC, NKSC, CTGS.
Bi 7.13
A. Ti liu cho ti n v HCSN X (vt: 1.000, cc ti khon khc c s d hp l):
I.
Thu cc loi thc hin trong nm ti chnh N:
1. Thu s nghip o to (hc ph):
Thu bng tin mt: 15.600.000
Thu chuyn khon qua h thng ti khon kho bc: 13.000.000
2. Thu hot ng dch v h tr o to:
Thu dch v hng n, gii kht bng tin mt trong nm: 234.000
Thu dch v trng xe: 1.404.000 bng tin mt.
Thu dch v khoa hc, t vn ti cc trung tm, vin 3.120.000, trong bng tin mt
1.664.000, TGKB 1.456.000
3. Thu thanh l nhng bn ti sn, dng c:
Thu bn thanh l dng c ging ng: 18.200 bng tin mt.
II.
Chi hat ng
1. Chi tin mt c ghi chi s nghip thng xuyn t ngun thu s nghip b sung ngun kinh ph
15.730.000
2. Chi kinh doanh chi gm:
Chi lng phi tr cho hat ng kinh doanh 650.000
Cc khon phi np theo lng (19%): 123.500
Vt t xut kho cho kinh doanh: 19.500
Chi khu hao ghi cho hot ng kinh doanh: 15.600
- 21 Chi in nc, in thoi, dch v khc bng tin mt cho kinh doanh: 455.000
Chi thanh l TSC s nghip bng tin mt: 390
III.
Quyt ton ti chnh v ngun thu s nghip, chnh lch thu, chi kinh doanh:
1. B sung kinh ph hot ng t ngun thu s nghip o to la 15.730.000
2. B sung t ngun thu s nghip o to cho ngun kinh ph XCCB 12.870.000
3. Chnh lch thu > chi thanh l TSC c quyt nh x l nh sau:
Phi np thu thu nhp doanh nghip 25%
B sung qu khen thng 20%
B sung qu phc li 20%
B sung ngun vn kinh doanh 35%
IV.
Chi dng qu c quan cho:
Khen thng: 598.000
Quyt ton cng trnh XDCB hon thnh bng qu phc li 136.500 dng cho hot ng phc li
Chi phc li trc tip bng tin mt 455.000
B. Yu cu
1. nh khon v ghi ti khon cc nghip v.
2. M v ghi s theo hnh thc NKSC, CTGS, NKSC.
Bi 7.14:
A. Ti n v HCSN Q c ti liu sau v kinh ph d n v s dng kinh ph d n qu IV/N (vt:
1.000)
1. Nhn d ton kinh ph d n qu IV c giao 1.800.000, trong d ton kinh ph qun l d n
30%, thc hin d n 70%.
2. Rt d ton kinh ph d n v qu tin mt chi tiu, trong : d ton kinh ph qun l d n
270.000, d ton kinh ph thc hin d n l 630.000
3. Mua vt liu cho thc hin d n chi bng tin mt 160.000, tr bng d ton kinh ph thc hin d n
rt thanh ton 180.000.
4. Mua TSC hu hnh cho thc hin d n 720.000, trong tr bng tin mt 40%, tr bng d ton
kinh ph rt 60%.
5. Lng phi tr cho d n 54.000, trong qun l d n l 8.100, thc hin d n 45.900
6. Tnh cc khon chi mua vt liu dng trc tip cho qun l d n 54.000 (bng tin mt 30%, bng d
ton kinh ph 70%)
7. Mua thit b cho qun l d n 378.000, trong chi bng tin mt 189.000, cn li tr bng d ton
kinh ph d n rt thanh ton.
8. Chi tin mt cho thc hin d n: 8.100, qun l d n: 9.900.
9. Rt d ton kinh ph d n tr dch v mua ngoi cho:
Thc hin d n: 54.000
Qun l d n: 9.900
10. Dch v in nc chi:
Bng tin mt cho qun l d n 16.200, cho thc hin d n 36.000
Rt d ton kinh ph tr tin dch v mua cho qun l d n 16.200, thc hin d n 36.000
11. Dch v thu vn phng qun l d n chi tr trc tip bng tin mt l 19.800,bng d ton kinh
ph d n rt l 27.900.
12. Quyt ton kinh ph d n c duyt, kt chuyn chi d n sang ngun kinh ph d n.
B. Yu cu:
1.nh khon v ghi ti khon cc nghip v.
2.M v ghi s Nht k chung, s ci ti khon 662 v 462.
3.Nu kinh ph d n v chi d n c duyt trong nm sau th hch ton nh th no?
Bi 7.15:
A. Ti n v HCSN c thu Z, c ti liu nh sau ( vt: 1.000)
1. Xut qu tin mt tr tin in thoi 20.250 cho hot ng thng xuyn.
2. Xut qu tin mt tr tin in nc mua ngoi 33.750 cho hot ng thng xuyn.
3. Xut kho vt liu, dng c cho hot ng thng xuyn 13.500, trong vt liu 4.050, cng c dng
c 9.450.
4. Tnh lng vin chc phi tr cho hot ng thng xuyn 540.000
5.
6.
7.
8.
9.
10.
11.
B.
1.
2.
3.
Bi tp tng hp 1:
A. Ti liu ti mt n v hnh chnh s nghip c hot ng kinh doanh tnh thu gi tr gia tng
theo phng php khu tr trong qu I/N (vt 1.000)
I. Tnh hnh u qu:
- Tm ng:
70.000
- Phi tr nh cung cp:
270.000
- Phi tr vin chc:
60.000
- Phi tr n vay:
100.000
- Hao mn TSC:
60.000
- Ngun vn kinh doan:
400.000
- Chnh lch thu chi, cha x l (d c):
100.000
- Ngun kinh ph hot ng:
- Nm nay:
900.000
- Nm trc:
300.000
- D ton kinh ph hot ng:
1.300.000
- Ti sn c nh HH: 1.560.000
- Nguyn vt liu:
350.000
- Thnh phm, hng ha:
160.000
- Tin mt:
100.000
- Phi thu ngi mua: 150.000
- Chi ph SXKD d dang:
80.000
- Ngun kinh ph hnh thnh TSC
600.000
- Chi hot ng nm trc:
250.000
- Dng c:
70.000
II. Cc nghip v pht sinh trong qu:
1. Ngy 2/1 Ngi mua thanh ton ton b tin hng cn n k trc bng chuyn khon.
2. Ngy 3/1 Xut kho vt liu cho sn xut 160.000, cho hot ng s nghip 150.000
3. Ngy 4/1 Tnh ra tng s tin lng phi tr cho cn b, cng chc v cng nhn sn xut trong k
360.000, trong cho b phn cn b, cng chc hnh chnh s nghip 300.000, b phn cng nhn
sn xut 60.000 (trong nhn vin trc tip sn xut 40.000, nhn vin qun l 20.000)
4. Ngy 10/1 Trch KPC, BHXH, BHYT theo t l quy nh.
5. Ngy 13/1 Trch khu hao TSC b phn sn xut 25.000
- 23 6. Ngy 18/1 Nhn kinh ph hot ng, tng s 800.000, bao gm:
Tin mt: 100.000
Tin gi kho bc: 230.000
Vt liu: 140.000
Ti sn c nh hu hnh: 330.000.
7. Ngy 21/1 Chi ph dch v mua ngoi s dng cho hot ng sn xut tr bng tin tm ng (gm c
thu GTGT 10%) l 33.000.
8. Ngy 24/1 Xut dng c cho hot ng s nghip 40.000, cho hot ng sn xut 20.000.
9. Ngy 25/1 Nhp kho thnh phm t sn xut s lng 10000 sn phm
10. Ngy 2/2 Xut bn trc tip ti kho cho ngi mua 9000 thnh phm, gi bn cha thu 70.000, thu
GTGT 10%. Tin hng ngi mua s thanh ton vo qu sau.
11. Ngy 4/2 Cc chi ph vn chuyn, bc d hng tiu th chi bng tin mt 6.000
12. Ngy 8/2 Rt d ton kinh ph s nghip chi trc tip cho hot ng s nghip 100.000
13. Ngy 10/2 Nhn vin tr bng tin mt b sung ngun kinh ph hot ng c chng t ghi thu, ghi chi
200.000.
14. Ngy 20/2 B sung ngun kinh ph hot ng t chnh lch thu, chi 50.000
15. Ngy 23/2 Rt d ton kinh ph s nghip 190.000, trong mua dng c hot ng ( nhp kho) tr
gi 40.000, thanh ton cho ngi bn 150.000.
16. Ngy 27/2 Bo co quyt ton nm trc c duyt, cng nhn s chi hat ng 250.000 c kt chuyn
vo ngun kinh ph. S kinh ph nm trc cn li cha s dng ht, n v np li ngn sch bng tin gi
kho bc.
17. Ngy 2/3 Tng s tin in, nc, in thoi tr bng tin mt thuc hot ng s nghip trong k
50.000.
18. Ngy 12/3 Thanh ton cc khon cho cn b, cng chc v cng nhn sn xut ca n v bng tin
mt 340.000.
19. Ngy 31/3 Kt chuyn chi ph v xc nh kt qu kinh doanh trong k.
20. Ngy 31/3 B sung qu khen thng: 25%, qu phc li 25%, qu pht trin hot ng s nghip
20%, cn li b sung kinh ph hot ng thng xuyn t chnh lch thu, chi cha x l.
B. Yu cu:
1. nh khon cc nghip v kinh t pht sinh v phn nh vo ti khon
2. Lp bng cn i ti khon
3. Lp bo co tng hp tnh hnh kinh ph v quyt ton kinh ph s dng.
4. Lp bo co kt qu hot ng s nghip c thu.
Bit rng gi tr sn phm d dang cui k (CPSXKD d dang cui k) l 100 triu ng.
Bi tp tng hp 2
Ti liu ti mt n v HCSN A c ti liu trong thng 2/N nh sau (vt 1.000)
I. Tnh hnh u thng:
SHTK
N
C
SHTK
N
111
150,000
335
112
100,000
341
24,000
152
90,500
411
153
80,000
431
155
60,000
441
211
800,000
4611
214
157,500
4612
241
15.000
466
311
56,000
631
19,500
331
30,000
643
8,500
332
45,000
6611
2,500,000
334
40,000
008
700,000
C
15,000
300,000
25,000
38,500
2,500,000
100,000
642,500
(SPDD)
- 24 009
600,000
II.
Cc nghip v pht sinh trong qu 1/N.
1. Nhn thng bo d ton kinh ph c cp trong :
- Dng cho HTX: 900.000
- Dng cho D n: 90.000
- Dng cho XDCB: 75.000
2. Ngy 3/1 Rt d ton KPHTX bng tin mt 90.000; TGKB 300.000 v mua TSC tnh tr gi 66.000
dng cho HTX.
3. Ngy 4/1 Mua NVL v nhp kho tr gi cha thu 25.000 trong dng cho H SXSP l 15.000, thu 10%
cn li dng cho HTX cha thanh ton
4. Ngy 5/1 thu s nghip bng tin mt 177.000, thu tin bn sn phm 70.000, thu 10% thu bng tin
gi, gi xut kho ca sn phm 30.000.
5. Ngy 9/1 np vo kho bc s thu s nghip ngy 5/1
6. Ngy 15/1 Xut NVL tr gi 20.000 v CCDC tr gi 12.000 trong :
Dng cho HTXDCB: NVL: 13.000, CCDC 7.000
Dng cho HSXKD: NVL 7.000, CCDC 5.000
7. Ngy 20/1 cp kinh ph cho cp di bng tin mt: 25.000, NVL 10.000
8. Ngy 26/1 Nhng bn mt TSC dng cho HTX nguyn gi 45.000, hao mn lu k 35.000, thu
nhng bn bng tin gi 15.000, chi nhng bn bng tin mt 3.000
9. Ngy 13/2 cp trn quyt nh b sung kinh ph hot ng nm N bng ngun thu s nghip 90.000, n v
cha c chng t ghi thu, ghi chi.
10. Ngy 14/2 Nhp khu mt s nguyn liu phc v cho hot ng thng xuyn, gi nhp khu 25.000,
thu nhp khu 5%, thu GTGT hng nhp khu 10%, n v rt d ton kinh ph thanh ton cho nh
cung cp, chi ph vn chuyn 2.000, thu GTGT 5% n v tr bng chuyn khon
11. Ngy 15/2 cng tc XDCB hon thnh, bn giao TSC dng cho HTX tr gi 25.000, bit TS ny c u t
bng KP TXDCB
12. Ngy 18/2 Ngi mua thanh ton ton b s tin cn n k trc bng chuyn khon
13. Ngy 19/2 n v c chng t ghi thu ghi chi nghip v ngy 13/2
14. Ngy 20/2 tm ng cho nhn vin A bng tin mt 11.000
15. Ngy 25/2 thanh ton tin cho ngi bn bng tin gi kho bac 30.000
16. Ngy 20/2 nhn vin A thanh toan tm ng: ghi chi HTX 2.000, nhp kho CCDC gi cha thu 8.000,
thu 10% dng cho hot ng SXKD s cn d nhp qu
17. Ngy 3/3 Xut bn sn phm cho khch hng M gi xut kho 30.000, gi bn 80.000, thu VAT 10%
khch hng cha thanh ton
18. Ngy 10/3 tp hp chi ph sa cha ln ti sn dng cho hot ng thng xuyn pht sinh trong k gm:
- Tin lng nhn vin sa cha 15.000
- Cc khon trch theo lng theo quy nh
- Nguyn vt liu 2.000, CCDC 4.000
- Cc chi ph khc 7.000, thu GTGT 10% n v tr bng tin mt.
- Cng tc sa cha hon thnh bn giao TS cho hot ng thng xuyn.
19. Ngy 24/3 Chi hot ng thng xuyn trong qu gm:
- Lng cho vin chc, cng chc: 85.000
- Cc khon np theo lng ghi chi HTX: 14.450, tr vo lng: 5.100
- Phi tr i tng khc 20.000
- Xut CCDC lu bn cho hot ng thng xuyn 23.000
- Xut NVL dng cho hot ng thng xuyn 11.000 (trong NVL nm trc l 5.000)
- Tin in, nc, in thoi v dch v khc bng tin mt 30.000, thu GTGT 10%
20. Ngy 25/3 Chi hot ng sn xut kinh doanh trong qu gm:
- Lng cho vin chc san xut: 20.000
- Lng cho vin chc quan ly va ban hang : 10.000
- Trch cc khon theo lng theo quy nh
- Cc khon khc bng tin mt 22.000 trong thu GTGT 10%
21. Ngy 28/3 n v thanh ton tin lng, v cc i tng khc bng TGKB
22. Ngy 29/3 Duyt bo co quyt ton kinh ph nm trc s tin 2.500.000
- 25 23. Kt chuyn chi ph v xc nh kt qu kinh doanh trong k. Bit rng trong k sn xut c 5000sp nhp
kho, gi tr SPDD cui k 16 triu ng
24. B sung qu khen thng 40%, phc li 20%, d phng n nh thu nhp 20%, pht tin hot ng s
nghip 20%, sau khi ng thu thu nhp DN 25%.
B. Yu cu:
1. nh khon cc nghip v kinh t pht sinh v phn nh vo s ti khon
2. Lp bng cn i ti khon
BI 2.4
-2/8: a.NTK112
CTK4621
1200
280
100
27
120
120
75,5
53
25,36
50
40
200
200
200
80
30
19
16
135
50
12
5,54
10,85
9,8
12
12
12
100
25
50
750
30
72
800
800
720
5
200
720
100
720
200
- 27 CTK4612
920
b. CTK0091 (d ton chi chng trnh d n)
280
c. CTK0081 (d ton chi hot ng thng xuyn) 920
- 3/8: N TK111/CTK112
1200
-4/8: NTK334
640
NTK335
120
CTK111
760
-6/8: NTK111/CTK531
1000
- 8/8: NTK112/CTK111
1100
- 11/8: NTK111/CTK511
1240
- 14/8: NTK112/CTK111
1240
- 17/8: NTK312/CTK111
15,2
- 17/8: NTK152/CTK111
68,8
- 18/8: NTK6612/CTK111
6
- 20/8: NTK3311/CTK112
50
-24/8: NTK6612
11,2
NTK111
4
CTK312
15,2
- 25/8: NTK6622/CTK312
120
- 27/8: NTK111/CTK531
1844
- 29/8: NTK631/CTK111
1044
- 30/8: NTK111/CTK112
800
BI 3.1
-5/4: a. NTK1211
50000
CTK3318
10*1%*50000 = 5000 (li nhn trc)
CTK111
45000
b. NTK1211
600
CTK111
600
c. NTK3318 5000/10t = 500
CTK531
500
- 7/4: NTK112
500*120 =
60000
CTK1211A 500*100 =
50000
CTK531
10000
-15/4: a. NTK1211D150*500
= 75000
CTK112
75000
b. NTK1211D
2%*75000
= 1500
CTK111
1500
- 20/4: NTK112
32000
CTK1218
30000
CTK531
2000
- 29/4; NTK112
2000
CTK531
2000
- 10/5: a. NTK1211
50000
CTK112
50000
b. NTK3118 50000*0,5% = 250
CTK531
250
- 1/6 NTK1218
100000
CTK111
100000
- 3/10 NTK1211
45000
CTK112
45000
2. Khi o hn cc chng khon:
- NV1: a.NTK112/CTK1211
45000
b. NTK3318/CTK531
500
-NV6: a. NTK112/CTK1211
50000
b. NTK112/CTK531
250
- NV8: a. NTK112/CTK1211
45000
b. NTK112/CTK531 45000*12% = 5400
- 28 Bi 3.2:
1. 4/7: NTK2212
270000
NTK2141
50000
CTK211
300000
CTK531
20000
2. 21/7 a. NTK211
170000
CTK2212
170000
b. NTK112
23000
CTK531
23000
3.22/8 NTK3118
20000
CTK531
20000
4. 30/8 NTK2212
23500
NTK631
6500
CTK152
30000
5. 5/9 a. NTK2211
100000
CTK3318 100000*5*10% = 50000
CTK111
50000
b. NTK3318 50000/5 =
10000
CTK531
10000
6. 20/9 a. NTK2211
250000
CTK112
250000
b. NTK3118 250000*12% = 30000 (li phi thu nm u)
CTK531
30000
Yu cu 2: nm sau
- NV5: NTK3318
10000
CTK531
10000
Phn b nh trn cho 3 nm cn li
Khi thu hi li vn u t (n hn thanh ton)
NTK111/CTK2211
- NV6: NTK3118
250000*12% = 30000
CTK531
30000
Phn b nh trn cho 7 nm cn li; khi n hn thanh ton:
a. N TK112
270000 + 250000
C TK3118: 30000*9 nm = 270000
C TK2211
250000
b. N TK112
30000
CTK531
30000
Bi 4.1:
1. 5/6: NTK1551A
450000
CTK631
450000
2. 8/6: NTK1552C 39600/(1+10%)= 36000
CTK111
36000
3. 10/6 a. NTK3111Z
770000+30600+73060
CTK531A
700000
CTK531C 170*180 =
30600
CTK33311 (700000+30600)10%= 73060
b. NTK531
142500 + 47000
CTK1551A= 300*400+50*450= 142500 (tn 950SPA; n gi 450)
CTK1552C= 350*100+100*120= 47000 (tn 200hng C; n gi 120)
4. 15/6: NTK1551A 1200* 420 = 504000
CTK631
504000
5. 18/6: a. NTK3111
803660
CTK531C: 180 * 170 =
30600
CTK531A
700000
- 29 CTK33311(30600+700000)10%= 73060
b. NTK531
616500+ 21600 = 638100
CTK1551A = 950*450+(1400-950)* 21600420 = 616500
CTK1552C = 180*120
=
21600
6.20/6: NTK1552C
27500
NTK31131 27500*10%= 2750
CTK112
30250
Bai 4.2
1. 3/12: NTK152: 1500*9*(1+5%) = 14175 (hot ng TX khng c khu tr thu)
CTK3311
14175
2. 4/12: a. NTK152: 2000*9 = 18000
CTK4612
18000
b. NTK6612
5000
CTK111
5000
c. CTK008
18000
3. 8/12: NTK6612: 2000*9 + 200*9*(1+5%) = 19890 (tn kho 1300*9*(1+5%))
CTK152
19890
4. 10/12: NTK152: 1600*9,1*(1+5%) = 15288
CTK112
15288
5. 13/12: NTK6612: 1100*9*(1+5%) = 10395 (tn kho 200*9*(1+5%))
CTK152
10395
6. 15/12: a. NTK3311
14175
CTK4612
14175
b. CTK008 14175
7. 18/12: a. NTK152 2500*9,2*1,05 =
24150
CTK2612
24150
b. CTK008
24150
Bai 4.3:
1. 2/6 a. NTK152A: 5000*2*1,1 = 11000
CTK4612
11000
b. NTK6612/CTK112: 5000*0,1 = 500
c. CTK008
11000
2. 4/6: 1. Nu hng chit khu ngay ti thi im mua hng:
NTK152C: 500*11*0,95 = 5225
CTK111
5225
2. Mua v nhp kho, sau hng cktt:
a. NTK152C 500*11 =
5500
CTK3311
5500
b. NTK3311 5500*0,05 =
275
CTK152C
275
3. 5/6: a. NTK312/CTK111
13000
4. 7/6: xut 7000kgA: 11000 + 2000*2 = 15000; Tn kho 3000kg * 2 = 6000
NTK6612:
11000
NTK6622: 1000*2 =
2000
NTK635: 1000*2 =
2000
5. 10/6 NTK152B: 8000*1,4*1,1 = 12320
NTK111
680
CTK312
13000
6. 11/6 NTK6612
5225+100*10 = 6225
NTK6622
200*10 = 2000
CTK152C
8225 (tn C: 200 lit*10)
7. 12/6 NTK6612
15320
CTK152B: 8000*1,4*1,1= 12320 + 2000*1,5 = 15320 (tn B= 3000*1,5)
8. 13/6 a. NTK152M: 5000*4 +5000*4*5% = 21000 (n gi 4,2)
CTK3337
1000
CTK3311
20000
b. NTK31131
2100
- 30 CTK33312: 5000*4*1,05*0,1 =
2100
9. 15/6 NTK341Y
7000
CTK152A: 2000*2 = 4000
CTK152B: 2000*1,5 = 3000
10. 10/6 NTK631N
16800
CTK152M 4000*4,2 = 16800
11. 30/6 NTK152A
50
CTK3318
50
Bai 4.4
1. 4/12:NTK152D: 3000*6,5*1,1 =
21450 (n gi 7,15)
CTK3311
21450
2. 5/12:NTK1552A: 30000*10 =
300000
NTK3113
30000
CTK112
330000
3. 6/12:NTK6612/CTK152D: 2000*6+1000*7,15 = 19150 (tn 2000*7,15)
4. 10/12:
a. NTK112
412500
NTK3111
412500
CTK531: 50000*15 =
750000
CTK33311
75000
b. NTK531/CTK1552A: 50000*10 = 500000
5. 11/12
NTK153N/CTK411 45000
6. 15/12
a. NTK153M/CTK4621: 200*110 =
22000
b. CTK009
22000
7. 16/12
a. NTK3311/CTK4612
21450
b. CTK008
21450
8. 18/12
NTK662/CTK153M: 10000 + 200*110 = 32000
9. 20/12
a. NTK3111N
308000
CTK531 20000*14 =
280000
CTK33311
28000
b. NTK531/CTK1552A 20000*10 = 200000
10. 31/12
NTK661/CTK3371: 2000*7,15 = 14300 (s dng v khng sd)
NM N+1
1. Xut 1500kg s dng c xut dng
NTK3371/CTK152D
1500*7,15 = 10725
2. Khng s dng:
a. NTK3371/CTK152D
500*7,15 = 3575
b. Thu thanh l: NTK111/CTK5118 8000
c. Chi thanh l: NTK5118/CTK111 6000
Bi 5.1:
1.
a. NTK211/CTK4612
25000
b. NTK211/CTK111 700
c. NTK6612 chi thng xuyn
25700
CTK466 ngun kinh ph hnh thnh TSC
2.
a. NTK211/CTK112: 300000*1,05 = 315000
b. NTK662/CTK466:
315000
3.
a. NTK466: 37680-37400 = 280
NTK214
37400
CTK211
37680
b. NTK111/CTK5118
450
c. NTK5118/CTK111
250
d. NTK5118/CTK4314
200
4.
NTK466/CTK214
210000
Bai 5.2:
- 31 1.
a. NTK2411
158700
CTK461: 150000*1,05 = 157500
CTK112
1200
b. NTK211/CTK2411
158700
c. CTK0081
158700
d. NTK661/CTK466158700
2.
a. NTK466: 75-65 =
10000
NTK214
65000
CTK211
75000
b. NTK112/CTK5118
15000
c. NTK5118/CTK111
4000
d. NTK5118/CTK4314
11000
3. 7/12 a. NTK211
25700
CTK4612
25000
CTK111
700
b. NTK661/CTK46625700
4.
a. NTK211/CTK2412
54000
b. NTK4314/CTK466
54000
5.
NTK214
12000
NTK466
18000
CTK211
20000
6.
a. NTK466 : 90-87
3000
NTK214
87000
CTK211
90000
b. NTK112/CTK5118
7000
c. NTK5118/CTK111
2500
d. NTK152/CTK5118
500
7. NTK466/CTK214
90000
2. Nu NV2,6 thuc NVKD:
NV2:
a. NTK5118: 75-65 =
10000
NTK214
65000
CTK211
75000
b. NTK112/CTK5118
15000
c. NTK5118/CTK111
4000
d. NTK5118/CTK4212
1000
NV6
a. NTK5118
3000
NTK214
87000
CTK211
90000
b. NTK112/CTK5118
7000
c. NTK5118/CTK111
2500
d. NTK152/CTK5118
500
e. NTK5118/CTK4212
2000
Bai 5.3 :
I:
1. a. NTK112/CTK4411(ngun KPXDCB ngn sch cp) 2520000
b. CTK0092
2520000
2. NTK3311/CTK112
1764000
3. a. NTK2412/CTK3311 3600000
b. NTK3311/CTK112: 3600000 1764000 3600000*5% = 1656000
c. NTK211/CTK2412
3600000
d. NTK4411
2520000
NTK4314
1080000
- 32 CTK466
3600000
4. NTK466/CTK214180000 (nm)
II.
1. a. NTK112/CTK4411
960000
b. CTK0092
960000
2. NTK152 (kho)/ CTK112
936600
3. NTK152 (i lp t)/CTK152 (kho)
936600
4. NTK2412/CTK111
23400
5. a. NTK2412/CTK152 (lp t) 936600
b. NTK211/CTK2412
960000
c. NTK4411/CTK466
960000
III. Thc hin sa cha ln va sa cha thng xuyn TSC nm N
1. a. NTK2413/CTK3311
1350000
b. NTK3311
1350000
CTK4612
60000
CTK4621
45000
CTK112 (kinh doanh) 30000
c. CTK0081:
60000; CTK0092:
45000
d. NTK6612
60000
NTK6622
45000
NTK631
30000
CTK2413
135000
2. NTK6612
12000
CTK152
7500
CTK111
4500
Cu 3: Nn N: a. NTK2413/CTK3311
60000; b. NTK6612/CTK337
NmN+1:
1. a. NTK2413/CTK3311
40000
b. NTKTK337
60000
NTK6612
40000
CTK2413
100000
Bi 5.4:
I. u t xy lp 1 nh xng t ngun vn kinh doanh sn xut sn phm
1.
NTK152(lp t)
200000
NTK31132
20000
CTK112
220000
2. NTK2412/CTK334
50000
3. NTK2412/CTK332
9500
4. NTK2412/CTK112
25000
5. a. NTK2412/CK152(lp t)
200000
b. NTK211/CTK2412
284500
II. Nhp khu thit b phc v sn xut sn phm t qu u t pht trin:
1.
a. NTK2411/CTK112
400000
b. NTK2411/CTK3337
20000
c. NTK31132/CTK33312
400000*1,05*0,1 = 42000
2. NTK2411/CTK111
5000
3. NTK2411
1000
NTK31131
100
CTK3311
1100
4. a. NTK211/CTK2411
426000
b. NTK4314/CTK411
426000
III. Sa cha ln mt ti sn c nh dng cho hot dng sn xut kinh doanh
1. NTK2413
50000
NTK31131
2500
CTK3311
52500
2. NTK2413
20000
NTK31131
2000
60000
- 33 CTK3311
22000
3. NTK3311/CTK112
74500
4. a. NTK643/CTK2413
70000
b. NTK631/CTK643 = 70000/5 = 14000
Bi 5.5 :
I. Ci to nng cp sa cha TSC thuc d ton HTX, phng thc t lm
1. NTK111/CTK4612
580000; CTK0081
580000
2. NTK2413/CTK3311
440000
3. NTK2413/CTK3311
20000
4. NTK3311/CTK111
460000
5. NTK2413/CTK111
120000
5. a. NTK211/CTK2413
580000
b. NTK6612/CTK466
580000
II. u t xy dng c bn mi
1. a. NTK152 (lp t)/CTK4612
880000; + CTK0081
880000
b. NTK2412
1000
CTK334
500
CTK332
85
CTK111
415
c. NTK2412/CTK152(lp t)
880000
d. NTK211/CTK2412
881000
e. NTK661/CTK466
881000
2. Hon thnh v nhn bn giao TSC qua XDCB thu thu bng ngun kinh ph XDCB cp pht theo d
ton:
a. NTK2412/CTK3311
518000
b. NTK211/CTK2412
518000
c. NTK3311/CTK4411
518000*95% - 300000 = 192100; CTK0092: 192000
d. NTK4411/CTK466
518000
Bi 5.6
1. NTK211/CTK4621
900000; NTK6612/CTK466
900000
2. a. NTK211
1200900
CTK4612
1200000
CTK111
900
b. NTK6612/CTK466
1200900;
CTK0081
1200900
3. a. NTK211
45300
CTK3311
45000
CTK111
300
b. NTK6612/CTK466
45300
4 a. NTK3311/CTK4612
45000; b. CTK0081
45000
5. a. NTK211/CTK2412
9000000
b. NTK662/CTK466
9000000
6. NTK341/CTK211
23000
7. a. NTK211
18000
CTK465
15000*1,1 = 16500
CTK111
1500
b. NTK6612/CTK466
18000; CTK0082
18000
1. Tnh hao mn TSCD nm N v N+1
a. Hao mn nm N
- Nh lm vic
= 3600000*8% =
208000
- Nh
= 1560000*5% =
78000
- Phng tin vn ti = 8.400.000*15% = 1260000
- My mc thit b
= 354.000*20% =
70800
- dng qun l
= 54.000 * 10% =
5400
TNG CNG =
488200
b. Hao mn nm N+1
2. Tnh hao mn TSCD nm N:
NTK466/CTK214
488200
488200
488200
3. NTK3118/CTK531
4. NTK3311Z/CTK112
5. a. NTK2413/CTK3311
b. NTK6612/CTK2413
6. NTK3311/CTK112
7. a. NTK466
30000
NTK214
20000
CTK211
b. NTK3118/CTK5118
8. NTK5118
30000
CTK3338
15000
CTK3118
15000
9. NTK111/CTK3118
10. NTK4313/CTK3118
5000
11. a. NTK466/CTK211
80000
b. NTK112/CTK4612 80000
12. NTK152/CTK3311
50000
Bi 6.4:
1. NTK6612/CTK334
2. NTK6612
150000*17%=
NTK334
150000*7% =
CTK332
3. NTK334
530
CTK312
350
CTK3118
180
- 35 8000
50000
100000
100000
100000
50000
30000
15000
150000
25500
10500
36000
4. a. NTK111
150000
NTK3321
25000
CTK4612
175000
b. CTK0081
175000
5. NTK334
141970
NTK3322
3750
CTK111
145720
6. NTK4311
60000
NTK4312
160000
NTK6612
1195000
NTK3321
18000
CTK334
1433000
7. NTK6612/CTK335
850000
8. N112/CTK3321
18000
9. NTK111/CTK1122283000
10 NTK334
1433000
NTK335
850000
CTK111
2283000
Bai 6.5:
1. NTK6612
1780000
NTK6622
50000
NTK2412
70000
CTK334
1900000
2. NTK6612
1780000*17% = 302600
NTK6622
50000*17%=
8500
NTK2412
70000*17%= 11900
NTK334
1900000*7% = 133000
CTK332
456000(3321: 380000; 3322: 57000; 3323: 19000)
3. a. NTK111
1957000
NTK332
418000
- 36 2375000
CTK461
b. C0081
2375000
4. NTK334
1900000
NTK3322
57000
CTK111
1957000
5. NTK112/CTK3323
19000
6. NTK3321/CTK111
80000
7. NTK3323/CTK111
16160
8. NTK112/CTK3321
80000
Bi 6.6:
A. HCSN:
1. NTK6612/CTK334
6400000
2. NTK6612
17% =
1088000
NTK334
7% =
448000
CTK332
1536000
3. NTK334
8480
CTK312
5600
CTK3118
2880
4. NTK111
2400000
NTK3321
400000
CTK4612
2800000
CTK0081
2800000
5. NTK334
2271520
NTK3322
60000
CTK111
2331520
6. NTK4311
960000
NTK4312
2256000
NTK6612
19120000
NTK3321
288000
CTK334
22624000
7. NTK6612/CTK335
1600000
8. NTK111/CTK112
36800000
9. NTK334
22928000
NTK335
13600000
CTK111
36528000
Bai 6.7 :
1. NTK152
83000
NTK111
3000
CTK312C
86000
2. NTK6612
19900
NTK334
100
CTK312A
20000
3. NTK6612/CTK312B
36000
4. NTK312A/CTK111
4000
Bi6.8
1. a. NTK531/CTK1551
86000
b. NTK3111Y
99000
CTK531
90000
CTK33311
9000
2. NTK112/CTK3111X
300
3. NTK111
40
NTK334
60
CTK3118
100
4. NTK465/CTK5112
200
5. NTK3118/CTK6612
20
- 37 Bi 6.9:
1. NTK3311B/CTK112
13000
2. NTK152/CTK3311
5000
3. NTK1552/CTK3312X
8000
4. NTK3338/CTK4612
1000
Bi 6.10
1 a. NTK112
99000
CTK531
90000
CTK33311
9000
b. NTK531/CTK631(1552)
36000
2. NTK421/CTK3334
3000
3. NTK5111/CTK3332
4000
4. NTK33311/CTK3113
12000
5. NTK3331
4000
NTK3334
3000
CTK112
7000
6. NTK3332/CTK111
6000
Bi 6.11
1. a. NTK211/CTK4612
437500
b. NTK211/CTK111
1250
c. NTK6612/CTK466
438750 d. CTK0081 438750
2. NTK6612/CTK111
37500
3. NTK6612/CTK111
62500
4. a. NTK6612
25000
CTK152
7500
CTK153
17500
b. NTK005
17500
5. NTK6612/CTK334
1000000
6. NTK6612
1000000*17% = 170000
NTK334
1000000*7% = 70000
CTK332
100000*24% = 240000
7. NTK111
1025000
NTK3321
1000000*20% = 200000
CTK112
1225000
8. NTK334
1000000
NTK3322
30000
CTK111
1030000
9. NTK6612/CTK3373
46250 (NTK2412/CTK..
46250)
Nm sau: NTK2412/CTK.
3750
Hon thnh: a. NTK211/CTK2412
50000
b. NTK337
46250
NTK6612
3750
CTK466
50000
10. NTK6612/CTK3371
4250
NmN+1: Vt t nm trc Xut dng: NTK3371/CTK152
4250
11. NTK6611/CTK6612
1763000
Nm N+1: Quyt ton c duyt:
NTK4611/CTK6611
1760000
khng c duyt
NTK3118/CTK6611
3000
Bi6.12
A. Ti n v E
1. NTK0081
15000000 ; NTK0092
5000000
n v E
n v F
2. CTK0081
CTK0092
3. NTK341
10400000
5000000
4680
2. NTK0081
NTK0092
3. a.NTK112
10400000
2080000
4680000
- 38 CTK4612
CTK4411
2600
2080
4. NTK341
1430
CTK4612
CTK4411
5. NTK341/CTK112
6. NTK341/CTK4612
7. a. NTK4612/CTK341
b. NTK4411/CTK341
CTK4612
2600000
CTK4411
2080000
b. CTK0081
2600000
CTK0092
2080000
4. NTK5118
1430000
CTK4612
1300000
CTK4411
130000
5. NTK112
1383200
CTK4612
863200
CTK4411
520000
6. NTK112/CTK4612
403
7. a. NTK6612
5063,5
CTK334
4160
CTK332
707,2
CTK335
127,4
CTK111
68,9
b. NTK211/CTK2412 2730
c. NTK4411/CTK466 2730
1300
130
1383200
403
5063500
2730000
Bi 6.13
1.
N V X
1. NTK341
120
CTK111
50
CTK112
70
2. a. NTK152
42
CTK3311
42
b. NTK6612/CTK111
3. NTK331/CTK342
42
4. a. NTK531/CTK1552 25
b. NTK3118
45,1
CTK531
41
CTK33311
4,1
5. NTK342/CTK3118 45,1
6. NTK4312/CTK342
5
7. NTK342/CTK111
1,8
8.
N V Y
1. NTK111
50
NTK112
70
CTK4612
120
1,8
3. NTK342/CTK112 42
NTK112/CTK342 45,1
NTK342/CTK4312
5
NTK3311/CTK342
1,8
342Y
D: 20
(3)
45,1
42 5
(6)
(5)
1,8
(7)
47
46,9
D:
19,9
Phi
tr
342X
D: 20
(5)
42
5(3)
(6)
45,1
(7)
1,8
46,9
47
D:
19,9
Phi
thu
NTK111/CTK342: 20,1-0,1 =
19,9
Bi6.14
1. NTK0081
3960
2. NTK111/CTK4612
880;
3. a. NTK152
44
NTK6612
396
CTK4612
b. CTK0081
440
4. NTK341/CTK4612
528;
NTK342/CTK111
CTK0081
880
440
CTK0081
528
19,9
- 39 5. NTK6612/CTK2413
35,2
6. NTK3311/CTK4612
40;
CTK0081
40
7. NTK6612/CTK334
440
8. NTK6612
440*17% = 74,8
NTK334
440*7% = 30,8
CTK332
440*24% = 105,6
9. a. NTK211/CTK46121
792
b. NTK211/CTK111
9,9
c. NTK6612/CTK466
801,9
d. CTK0081
792
10. NTK6612/CTK152
44
11. NTK0082
1500
12. NTK341/CTK111
594
13. NTK341/CTK111
660; CTK0081
660
14. NTK3311/CTK46122
239,8;
CTK0082
239,8
15. NTK66121/CTK111
91,3
16. NTK4612/CTK341
1782
Bi7.1:
1. NTK112/CTK4612
2560; CTK0081
2560
2. NTK5118/CTK4612
11520
3. NTK111/CTK4612
64;
CTK0081
64
4. a. NTK6612
13724,48
CTK334
1024+384+8448 = 9856
CTK332
174,08
CTK335
3584;
CTK0081
512
CTK112
51,2
CTK111
38,4
CTK153
20,8; CTK005
20,8
b. NTK211/CTK4612
202,24; NTK6612/CTK466
202,24
c. NTK341/CTK111
217,6
(cp di: NTK111/CTK4612 217,6; CTK0081: 217,6)
5. NTK4611/CTK6611
512
6. NTK4612/CTK341
217,6
7. a. NTK6611/CTK6612: 1484+13724,48 = 15208,48
b. NTK4612/CTK4611: 1484+2560+11520+64+202,24-217,6 = 15612,64
Bi 7.2:
1. a. NTK112/CTK4612
1350; b. CTK0081
1350
2. NTK5118/CTK4612
6075
3. NTK111/CTK4612
33,750; b. CTK0081
33,750
4. a. NTK6612
7395,3
CTK334
675+202,5+4455 = 5332,5
CTK332
114,75
CTK335
1890;
CTK0081
270
CTK153
10,8; CTK005
10,8
CTK112
27
CTK111
20,25
b. NTK211/CTK3311
63,45; NTK6612/CTK466
63,5
2. a. NTK6611/CTK6612 783+ 7395,3+63,5 = 8241,8
b. NTK4612/CTK4611 783+1350+6075+ 33,75 = 8241,75
Cu3: NTK4611/CTK6611 270 + 8241,75
Bi 7.3:
1. NTK0081
1440
2. NTK111/CTK4612
320; CTK0081
320
3. NTK152/CTK4612
16; CTK0081
16
4. NTK6612/CTK4612
144; CTK0081
144
5. NTK341/CTK4612
192; CTK0081
192
6. NTK6612/CTK2413
12,8
- 40 12,8; CTK0081
160
27,2
291,6
288
3,6
7. NTK3311/CTK4612
8. NTK6612/CTK334
9. NTK6612/CTK332
10. a. NTK211
CTK4612
CTK111
b. CTK0081
288
c. NTK6612/CTK466
291,2
11. NTK6612/CTK152
16
12. NTK111/CTK4612
120;
CTK0081
13. NTK6612/CTK4612
20;
CTK0081
14. NTK341/CTK111
216
15. NTK341/CTK4612
240;
CTK0081
16. NTK6612
120,4
CTK4612
87,2
CTK111
33,2
17. NTK4612/CTK341
648
18 a. NTK6611/CTK6612
791,7
b. NTK4612/CTK4611
1352,8 648 = 704,8
Bi 7.4
1. NTK111, (112)/CTK465 150
2. a. NTK635
124,6
CTK152
65
CTK3311
25
CTK334
20
CTK332
20*17% =
3,4
CTK312
4
CTK111
3,2
CTK112
4
b. NTK334/CTK332
20*7% =
1,4
3. a. NTK211/CTK3311
15
b. NTK635/CTK466
15
4. NTK465/CTK5112
150
5. a. NTK5112/CTK635
139,5
b. NTK5112/CTK4213
10,5
6. NTK4213
5,2
CTK4311
5
CTK4312
0,2
Bi7.5
1. + NTK211
121,5
CTK3311
120
CTK111
1,5
+ NTK6612/CTK466
121,5
2. +NTK211/CTK112
21
+ NTK4314 (6612)/CTK466
21
3. + NTK466
2000
NTK214
58000
CTK211
60000
+ NTK5118/CTK111
0,5
+ NTK112/CTK5118
2,8
4. + NTK211/CTK111
35
+ NTK635/CTK465
35
5. + NTK214
20
NTK466
22
CTK211
42
6. NTK211/CTK466
20
Bi 7.6:
12,8
120
20
240
- 41 1. NTK111/CTK5118
450
2. NTK5118
450
CTK4612
450*60% =
270
CTK334
450*30% =
135
CTK342
450*5% =
22,5
CTK4311
450*5% =
22,5
3. NTK6612/CTK111
20
4. NTK4311/CTK334
10; NTK334/CTK111
5. NTK342/CTK112
6,5
6. NTK6612/CTK111
3
7. + NTK211/CTK111
21; + NTK6612/CTK466
21
8. NTK152/CTK112
28
Bi 7.7
1. NTK0081
500
2. NTK112
100
NTK111
50
CTK4612
150
+ CTK0081
150
3. NTK152/CTK111
70
4. NTK631/CTK152
50
5. NTK6612
40
NTK631
12
CTK334
52
6. NTK6612
40*17% = 6,8
NTK631
12*19% = 2,28
NTK334 40*7%+12*6% = 3,52
CTK332
12,6
7. NTK6612
24
NTK631
21
CTK111
45
8. NTK3111/CTK531
120
Bi 7.8:
1. NTK0091
1250
2. + NTK111/CTK4621
1250;
+ CTK0091
1250
3. NTK6622/CTK111
250
4. + NTK211/CTK111
500; + NTK6622/CTK466
500
5. NTK6621
11,25
NTK6622
63,75
CTK334
75
6. NTK6621/CTK111
37,5
7. + NTK211/CTK111
262,5; + NTK6621/CTK466262,5
8. NTK6622
11,25
NTK6621
13,75
CTK111
25
9. NTK6621
22,5
NTK6622
50
CTK111
72,5
10. NTK6621/CTK111
27,5
11. NTK4621/CTK662
750
Cu 3:
+ NTK4621 750*0,95 = 712,5
NTK3118 750*0,05 = 37,5
CTK662
750
Bi 7.9:
1. NTK631/CTK214
2780
2. NTK631
34419
NTK31131
1721
CTK111
36140
10
- 42 3. NTK631
34750
NTK31131
3475
CTK111
38225
4.+ NTK466 83400-69500 = 13900
NTK214
69500
CTK211
83400
+ NTK111/CTK5118
11120
5. NTK631/CTK334
27800
6. NTK631/CTK332
5282
7. + NTK5118
139 127,88 =
11120
NTK214
127880
CTK211
139000
+ NTK3111/CTK5118
13900
+ NTK5118/TK111
1390
8. NTK631/CTK6612
33360
9. + NTK466
6950
NTK214
27800
CTK211
34750
+ NTK3118/CTK5118
6950
10. NTK334 6950*10% = 695
NTK5118 6950-695 =
6255
CTK3118
6950
11. + NTK631
CTK531: 117872 + 33360 + 12510 = 163742
+ NTK112/CTK531
195990
12. NTK531/CTK631
57963
Bi 7.10:
1. NTK631/CTK334
14500
2. NTK631/CTK332
2465
3. NTK631/CTK214
1450
4. NTK631
18850
NTK31131
1885
CTK3311
20735
5. NTK631
1595
NTK31131
159,5
CTK111
1754,5
6. NTK631/CTK6612
17400
7. + NTK3111
100061,5
CTK531
90965
CTK33311
9096,5
+ NTK111/CTK3111
50030,75
8.+ NTK214
214600
NTK5118
2900
CTK211
217500
+ NTK111/CTK5118
7250
+ NTK5118/CTK111
725
9. + NTK466
7250
NTK214
36250
CTK211
43500
+ NTK3118/CTK5118
7250
10. NTK5118 7250*30% = 2175
NTK111
725
NTK334 4350/10 =
435
NTK643: 4350- 435 =
3915
CTK3118
7250
11.+ NTK531/CTK631
58075,5
Bi 7.11:
1. NTK631/CTK214
15,48
2. NTK631/CTK3311
201,24
3. NTK631/CTK334
94,8
4. NTK631/CTK332
18,012
5. NTK631/CTK111
193,5
6. NTK631/CTK6612
185,76
7 a. NTK5118
25,8
NTK214
748,2
CTK211
774
b. NTK3111/CTK5118
77,4
c. NTK5118/CTK111
7,74
8. NTK631/CTK152
464
9. a. NTK5118
51,6
NTK214
412,8
CTK211
464,4
b. NTK111/CTK5118
61,92
10. a. NTK466
38,7
NTK214
154,8
CTK211
193,5
b. NTK3118/CTK5118
38,7
11. NTK1551/CTK631= 61,92 + 1172,792 -77,4 =
1157,312
Z n v sp = 1157312000/10000 = 115731 ng/sp
12. a. NTK3111/CTK531
688,24
b. NTK531/CTK1551
485
13 NTK531/CTK4212
203,24
14 NTK4212
203,24
CTK4612: 203,24*30% = 60,972
CTK411
203,24*50% = 101,62
CTK431
40,648
Cu 3:
NTK334
38,7*15% =
5,805
NTK5118
38,7*35% = 13,545
NTK6612
19,35
CTK3118
38,7
Bi 7.12:
1. NTK111
12000
NTK112
7200
CTK5111
19200
2. NTK111
4704
NTK112
7056
CTK531
11760
3. + NTK5118/CTK4612
12000
+ NTK6612/CTK111
10560
4. NTK5118: 19200 12000 = 7200
CTK4418
3600
CTK3338
3600
5. NTK531/CTK631
6000
6. NTK531/CTK4212
5760
7. NTK4212
5760
CTK4311
5760*20% = 1152
CTK4312
1152
CTK411
3456
- 44 8. NTK4311/CTK334
9. + NTK4312
CTK2412
CTK111
Bi 7.13
1. NTK111
15600
NTK112
13000
CTK5111
2. NTK111
3302
NTK112
1456
CTK5118
3. NTK111/CTK5118
II. Chi hot ng:
1. + NTK511/CTK4612
+ NTK6612/CTK111
2. + NTK631
1263,6
CTK334
CTK332
CTK152
CTK214
CTK111:
+ NTK5118/CTK111
III. Quyt ton ti chnh
1. NTK5111/CTK4612
2. NTK5111/CTK441
3. NTK5118
18,2
CTK3334
18,2*25% =
CTK4311
18,2*20% =
CTK4312
CTK411
18,2*35% =
IV. Chi dng qu c quan
1. NTK4311/CTK334
2. NTK4312/CTK2412
3. NTK4312/CTK111
Bi7.14
1. NTK0091
1800
2. NTK111
900
CTK4621
3. + NTK6622/CTK111
+ NTK6622/CTK4621
4. + NTK211
720
CTK111
720*40% =
CTK4621
+ CTK0091
720
5. NTK6621
8,1
NTK6622
45,9
CTK334
6. NTK6621
54
CTK111
54*30% =
CTK4622
7. + NTK211
378
CTK111
CTK4622
+ NTK6622/CTK466
552
636
8. NTK6621
NTK6622
8,1
9,9
336
300
28600
4758
18,2
15730
15730
650
123,5
19,5
15,6
455
390
15730
12870
4,55
3,64
3,64
6,37
598
136,5
455
900;
160
180;
CTK0091
900
CTK0091
180
CTK0091
37,8
288
432
54
16,2
37,8;
189
189
378
- 45 18
CTK111
9. NTK6621
9,9
NTK6622
54
CTK4621
63,9;
CTK0091
10. + NTK6621
16,2
NTK6622
36
CTK111
52,2
+ NTK111
52,2
CTK462
52,2
+ CTK0091
52,2
11. + NTK6621
47,7
CTK111
19,8
CTK4621
27,9
+ CTK0091
27,9
12 NTK462/CTK662
1007,8
Bi 7.15
1. NTK6612/CTK111
20250
2. NTK6612/CTK111
33750
3. NTK6612
13500
CTK152
4050
CTK153
9450
4. NTK6612/CTK334
540000
5. NTK6612
540*17% =
91800
NTK334
540*6% =
32400
CTK332
124200
6. NTK111
553500
NTK3321
108000
CTK112
661500
7. NTK334
507600
NTK3322
16200
CTK111
523800
8. + NTK211
243000
CTK4612
236250
CTK111
6750
+ CTK0081
236250
+ NTK6612/CTK466
243000
9. NTK6612/CTK337
24975
10. NTK6612/CTK337
20290
11. NTK6611/CTK6612
962590
Cu 3:
NTK3118
10%*962590 = 96259
NTK4611
90%*962590 = 866331
CTK6611
962590
NTK4611/CTK4211: 1350000-866331 = 483669
Bi tng hp 1:
1. NTK112/CTK3111
150
2. NTK631
160
NTK6612
150
CTK152
310
3. NTK6612
300
NTK631
60
CTK334
360
4. NTK6612
300*17% =
51
NTK631
60*19% =
11,4
NTK334 300*7% + 60*6% =
24,6
CTK332
87
5. NTK631/CTK214
250
63,9
- 46 6. + NTK111
NTK112
NTK152
NTK211
100
230
140
330
CTK4612
800
+ NTK6612/CTK466
330
+ CTK0081
800
7. NTK631
30
NTK31131
3
CTK312
33
8. NTK6612
40
NTK631
20
CTK153
60
9. Cui k mi tnh gi thnh
10. + NTK3111
693
CTK531
9000*0,07 = 630
CTK33311
63
+ Cui k mi tnh gi vn
11. NTK631/CTK111
6
12. NTK6612/CTK4612
100;
CTK0081
13. NTK111/CTK4612
200
14. NTK421/CTK4612
50
15. NTK153
40
NTK3311
150
CTK4612
190;
CTK0081
16. + NTK4611
300
CTK6611
250
CTK3338
50
+ NTK3338/CTK112
50
17. NTK6612/CTK111
50
18. NTK334/CTK111
340
19. + Tnh gi thnh sn phm = 80 + 537,4 100 = 517,4 triu
Z n v sn phm = 517400000 /10000 sp = 51740 /sp
a. NTK155/CTK631
517,4
+ Tnh gi vn thnh phm ca 9000 sp tiu th
b. NTK531/CTK1551
9000*0,05174 = 465,66
c. NTK531/CTK4212: 630 465,66 = 164,34
20. NTK4212
164,34
CTK4311
164,34*25% =
41,085
CTK4312
41,085
CTK4314
164,34*20% = 32,868
CTK4612
164,34*30% = 49,302
Bi tng hp 2
1. NTK0081
NTK0091
NTK0092
2. + NTK111
NTK112
NTK211
CTK4612
+ NTK6612/CTK466
+ CTK0081
456
3.+ NTK152
NTK31131
CTK3311
+ NTK152/CTK3311
900
90
75
90
300
66
456
66
15
1,5
16,5
10*1,1 = 11
100
190
- 47 4.+ NTK111/CTK5118
177
+ NTK112
77
CTK531
70
CTK33311
7
+ NTK531/CTK155
30
5. NTK112/CTK111
177
6. + NTK2412
20
CTK152
13
CTK153
7
+ NTK631
12
CTK152
7
CTK153
5
7. NTK341
35
CTK111
25
CTK152
10
8. + NTK466
10
NTK214
35
CTK211
45
+ NTK112/CTK5118
15
+ NTK5118/CTK111
3
9. NTK511/CTK521
90
10 + NTK152
28,875
CTK4612
25
CTK3337
25*5% =
1,25
CTK33312 25*1,05*10%= 2,625
+ NTK152/CTK112
2*1,05 =
11. + NTK211/CTK2412
+ NTK4411/CTK466
12. NTK112/CTK3111
13. NTK521/CTK4612
90
14. NTK312A/CTK111
11
15. NTK3311/CTK112
30
16. NTK6612
2
NTK153
8
NTK31131
0,8
NTK111
0,2
CTK312A
11
17. + NTK3111
88
CTK531
80
CTK33311
8
+ NTK531/CTK1551
30
18 + NTK2413
31,25
CTK334
CTK332
15*17% =
CTK152,153
CTK111
+ NTK334/CTK332
15*7% = 1,05
+ NTK6612/CTK2413
31,25
76,5*40% = 27
19 NTK6612
175,45
NTK334
5,1
CTK334
CTK332
CTK3318
CTK153
CTK111
20. a. NTK631
55,7
2,1
25
25
56
15
2,55
6
7,7
85
14,45 + 5,1
20
23;
33
CTK005
23
- 48 20 + 10 =
CTK334
30
CTK332
30*19% =
5,7
CTK111
20
b. NTK334/CTK332
30*6% = 1,8
c. NTK31131/CTK111 22/1,1 *0,1 =
2
21. NTK334/CTK112
162,05
22. NTK4611/CTK6611
2500
23 Tnh gi thnh sn xut = 19,5 + 67,7 16 = 71,2 triu
+ NTK155/CTK631
71,2
+ NTK531/CTK421
90
24 + NTK421/CTK3334
90*25% =
22,5
(li nhun sau thu = 90 22,5 = 67,5 triu )
+ NTK421
67,5
CTK4311
76,5*40% = 27
CTK4312
13,5
CTK4313
13,5
CTK4314
13,5