| pe ee et ra. TRUONG BAI HOC KINH TE TP.HoM TRUONG BAI HOC TON BGC THANG PGS.TS. VO VAN NH Ths HOANG CAM TRANG ThS LE THI MY HANH ee KE TOAN TAI CHINH NHA XUAT BAN THANH NIEN 2009LOIMo DAU 6 t08n tai chinh 1a mbm hoe quan trong trong churong rn dao tao ea aganh ké ton, a kién thie rt cn thiét cho sinh vién thude kh6i nganh kinh té = quan tri kink dan, Ké toan tai chinh cung cp kin thie v8 y tug va nnghiép vy dé thye hin vige thu thdp, phan loa, xi iy va t8ng hop théng tn, tr 66 tao ra hé théng bao co tai chinn ‘cng cdp cho cde 66 tong sir dung Ké toan tal chinh la mén hoe bat bube vei ngudt lam ké toan, nhung cing la mon hoc cén thit cho nhiing ngudi muén doc, higu va phn tich Bao co tai chinh. Tuy nhién, do tinh chét nghé nghiép eta nganh hoe nén cde mon hoc ké toan ndi chung va dac bit la mén ké toan ti chinh thi tinh nghigp vu cy thé gén ign véi viée inh toan va ghi chap bang con sé la dc trung quan trong trong qua trinh dio tao va nghién ciru mén hoe. Hidu va thye hién Guvoc dc tung nay 1a két qua cia rén luyén kj ning thy hanh ké ton ~ mét trong nhng muc tu cila churang trinh dao tao. 188 gitip cdc ban sinh vién khdi nga kinh té - quén ‘ri kinh doanh va nhiing ai mudn aghién evU, tim higu va ké todn tai chinh trén kia canh thue hanh, ching t6i bién soan cuén Bai tap ké toan tai chink, Noi dung cubn sch bao bm: + HE théng cde bai tap duge sép xép theo thir tw cdc ‘chuzong thuge néi dung mon hoe,+ Cac cau hei trdc nghigm ve Ij thuyét va thue hanh theo tung chvons, Mot s6 bal idl c6 tinh chét hong dn + Mot sé bai tap ting hep. Hy vong euén sach nay 18 tai gu tham kndo bé ich cho nguei hoe. Rat mong don nhan y kién déng g6p cia Quy ban doc Nhom tae gla HE THONG TAI KHOAN KE TOAN DOANH NGHIEP. (Gahan theo QO 26 15/2008/00-BTC ngiy 20/03/2006 cua ‘eotrueng BTC) 3 [soneuTK TT [ele | cle TEN TAIKHOAN com CHO Thee a t—4 toa 1 ‘TA SANNGAN HAN or fan [Tén mat aint [nba wgtnem 1112 [igosite 1912 |vang, bac ken sh guy 8 au oa | 412 Irdn got Ngan hang lon it ee sat |e viet Nam june ain 1122 |rgoaite +122 |vang, ba, Kin Al guy 68 auy os Jas [rin dang chuyén | sist nga vigeNam 1132 |Ngoaive on | 124 [blu tr chang khosn agin hen | rant job pnéu +212 {Trl pd, np, by bu0 ry “ 128 129 139 vat ua 148 vat 1208 132 361 1381 1385 1388 [bia tr ngén han kn [rién gis co ky na lod ty nan nan thie [Du prong gidm gid diu tw ngén [Phaithucuannéch hang [cri éttneo [sditrona |mhué GTGT auge knéu tre | mus ctor avec kntu ty ota |png pea ich vu [Mué GTGT auge kndu wo cia isco [Pha hu not bo Ivén kann doanh & ee don fnape Pal no bo se |Pnai thu knse fTai sin tu coe ary [pra thu vé ob pn now Prat ane low pang pha tu kno ai 1612 Item omg, lon stn [ss aroma [ch phi tr trae mgd han cd c8, hy avy. by etre naa Iran Hang mua dang oi aug Nowyén gu, vat gu [cong cu, dung ey [Chi phi sin xudt, kink doanh 6 [chi sy nahin [chi su nghigp nae rte Jon surmghigp nim nay2» 30 22 a9 a7 mm m2 am ana aia ais aia ane an aia 2135 2196 2198 au au aus aur (rat sn c6 atom now nian Nat cia vat Win rc ay mc tit i [Prong ten van, wuyén an ft, dung eu gun 5 cay tu np sc vt tm vibe va sso sin pike [rsco nase [alsin c6 ain thu ta chin [Tatsan 6 ain vo hin lauydn si dung ast Jauyén phat ann lbén ayy, bing sing oné Ihnan neu nang noe [Prd mdm may vite city prep va dy phep nner lauren |T5c0 ve hin nse #20 mon ta san ob ain 120 men TSCB how nian 120 men TSCO ths 8 chinh Ha0 men TSCO ws inh a0 men bit cng sin di te lit apng san adu wr jedu te vao cong ty con Ivén gop ten doann 8 8 29 2 g g g an 318 a 333 7288 za 2a12 2413 lode te vio cong ty tien wit [blu tw dai nan Khe [ob pnidu | "ra phigu |b ty ai han ene by phong lam ls chu ya Ixay dung eo ban ao dang Ia sim TSCD Sia cxvaien TSB joni phi td tree aa nan [rai sn mud thu nngp hoa at kv qu, ky cuge a han LoarTK3 Ng PHALTRA \vay agin nan INo ai nan an en tk \ I cr tt hoo ‘thud va de Khodn pha np Nha Phi tr cho nguo% bin3307 |Ooann thu chva tye hen 3388 Pa r,phdingpknae | 3321 |r is gaia na nep | ssot | mos croraiv ce | 33512 | mud @TeT hang ahs kde a2 |r eeu te die ist vay ait han [rt nu, nap su 2334 [Thu6 trun doanh nghien [No aai nan 335 [Tmu6 tu nngpct nso 3326 [Tub a nguyéo | 3337 [mus ana ait, én tue at ‘3431 [Trai phidu phat hanh 23432 enh gi ta hid 23439 |eméekndu ts pr 2838 |i toi tus kde [Pra tial pidu 3330 |Phi 16 phi va cdc khodn pha ngp nae Inna ky aug, hy cue a han fea (intersmaas [Thad thu ningp hoa phir 23348 |[Phaina ngudt ao dng kde |auy av phong tre eép mit vigc ‘a 44 | 398 (ch phi pi rd hong ph tra 45 | 296 [Phat ranging. x 4s | 397 tanh toan theo tin aod Jon ay 60 lhoach hop dang xay dung [eotnam LoniTK 4 an te “HO SO HOU Ibm ak hoaes [Noudn vén kinh doanh 4111 |vén abut eta end so now 412 [rtng dr véoo8 tn 4118 |vén inde a7 | 930 [Pha ta, ph nop hse s2et [ral sin ta cn oii qupét 3882 |kinh ph cdng dean 3383 [Bio idm xa ni 3084 oid y 8 2085 [pnt vb cb phn nos 3986 nan ky qu. ky eave ng han [chenh ich aan gid gh ta san | 34 Pn tra nue tao dong |8 a a6 ae a9 a oa aa 461 411 an aan 412 4313, aor [chénn gen ty git dost ener en 98 nn rn [at cubi nam ta cnn [chee cht in aoa wong [oat coqn atu tw xDCB lauy au te phat wsén lauy ay phong i ein cae quy kde thuge vén chi sé [c6 phibu guy Icy cb phn Lot abun chua phan pdt loi hug cowa pan pnd nt Ince Loi nmusn chwa pn pnb nm josy [aug kinen thadng, phic lot [aug knen thug loug pics [Quy phic loi #8 hin hana TSCB Inguén vén au wxay ayng co |Ap dung eno Iban ‘ONNN [bing cro INaubn kh prisy nahign [ese cing INosinxio pri syraniep nam |TCYSe lvoe kn Ingubn kin phi sv nghigp nam ray!" 66 {Nout knn pi inn nan rcp 0 n ss sat 532 sm su 512 5122 | 5120 Loar TK 5 DOANH THU. ‘Doanh the ban hing v8 cng ledpaien vy Doan nu ban hang nda [Doan nu ban ea tren phen [Doan tu eung cp ich ws Doan rat edp, ro gis [Doan kin doanh Bt ng Isnsute [Doan thu bén hang ng Be [boa tu nan nang na loosen tu nan cae nn ph [Dos thu eung dp den !Doenh thu host eng ti chinh [chit ku thiromg mat Mang ban bjt at [ciam gia hang ban lon t6t theo leueau fussy lap sk [conan hang Col PHI SAN UAT, | KINH DOANEp 1s 8 on ont on or oat ent 6231 0232 6233 6234 or 6238 e271 e272 e273 e274 er ere ‘Mus hang lAp ung [Mua nguyen Seu, vat bu phyong haus nang no pha kim ke ens Ichi phi nguyen eu, vat teu roe [6p [chi phi nhan cong tre tbe [chi phi swrayng may thi cong [Ap dung co] [chi ph man cong enwnty [cmp vatneu [chip dung ev sn xb [chi pind hao may ing [Chip den ws mua ogo [chi pv ng bin ane [chi phi san xuat chung [chi phi nn wen san xudng [cp vaiou [chip dung cu sin xt [chp kndu nao TSCO (chip dich wy mua nga [chi phi bang ban nnd [cia tanh san xuit lpPxas leony [ois vén nang bén [oh pita nin [chi pv exdu nao TSCO [chi pi bdo nann Joh pi len ws mua nga [chi pi ang i nse [Chi phi quan iy doanh aghigp lpr ant vin quan lon pn vt adn Jor pai 8 cong van phong [cr pai end hao TSCD [rmab, pi vi phi lor pie phong [ch pi ech wy mua ngoa [or ping tn nse LOAITKT. THU NHAP KHAC [Thu nhap kite LoaiTKs CHI PHIKHAC [chi phi wha.as | ot [chi pi thus thu nh doann lnahiee 12211 [chp hub THON nn nar 18212 |chiphi thué TNON hoa i Loai TK» XAC BINH KET QUA INH DOANE as | on xtc din két qua kinh doant LoalTKo ‘TAI KHOAN NGOAI BANG oot [rat san nue agost 002 Ivettw, nang noa nnn gine, [chi sé treo nan gia cong leu cba faotniy 003 Hang noa nngn ban no, nngn lari ky ewe 004 Nernst 8 xy oor Ngoalt cactoat 008 Dy ton chi sy nghigp, dyin CHUONG 1 KE TOAN TIEN, CAC KHOAN NO’ PHAI THU VA CAC KHOAN UNG TRUOC TRONG DOANH NGHIEP eat ‘inh khoan ede nghigp vy sau (ibn Vigt nam} 1. "ThuhbiKhodin phi thu knac bang tién mat ia 2.009 0004 2 Nnan gidy bao Co elie nn hang v8 khodn tén khach hang ‘thanh toa ng fa 5.000.0004. 3. Nhan gidy béo Ng cia ngan hang vE khoan én gbi duce dong 6 wa no vay ngén han 3.000.000 va than toan oho nnd ‘were 1.000.0008. 4. Chi ten mat.a8 tom ing cho nhan vién mua hang hoa lé 3.000.004, 5, Ban nang thu bang tien mat ta 5.500.0004, trong 0 48 co thué GTGT thué su 10%, 8. hap kno cong cu, dung cy rd bing tién mat a 100.0004, trong 46 thué GTGT 109.0008. 7. Nha gidy bao No cia ngan hang ve khodn én gti duo ding 48 ky quy ngén han a 3.000 0004, 8. Thanh tan tam ang bao gb: ~ ua hang nga ta 2.200.0004, trong ao a8 co thud sust 10%; ~ Chi phi van chuyéa hang ia 300.0004, ~ Khodin tam tng thira €8 hoan ang, 8. Mua tai phidu ky han 5 ném duoc td bang TNH 1s 50,000,0004,10. Chi tién mt a8 thanh ton khodn tén 68 nha ky euoe da hans 2.000.0008, 11 Kibm ko qu7 tién mat phat hig thigu mot koa tn 18 300.0006, chua xac dinn dvoc nguyen nhan a2 ‘Tai doanh nghiép A 6 cae ti ligu nh sau: ‘Ale 86 du au tna + Tal kbodn 1441; 157.000.0008 + Tai khodn 1121: 875.000.0008 ae tai Khon Kn 08 94 du hop Wi 1). Cac nghigp vy ph sinh trong thang: +. Chuyén knodin a8 1 wong dot 1 cho can b9 cdng nan ‘wen 26 000.0008 2 Rat TGNH vé qu7 Hn mat 200.000.0008 3 Nnan them va gop cla cae thann vien gop vn bing tibn ‘at 100.000.0006 4. Nhap hang hod tr bing tin mat I 10,500,004, trong 46 8 c5 GTGT thub eudt 5% 5 Dang tén mai aki quy ngén han 2.000.000 6 Ban hang hod thu bing én mBt 14 700.0006, trong 46 6 co thué GTGT thué sua 5%. Gia ust kho 10.000.0008. 7. Khach hang tré no cho doanti nghigp bang ven met 7.360 0004 va bang chuyén khoan 12,600,000 8 Chi tén mst a8 tam dng cho nnan vin mua nguyen vat iby 7.000.0008 8. Chuydn knodin nop thué 25:200.0008 (Chi tin mat tr tién ain thoal ding cho bp phn QLON ta 4:100,000¢ trong a6 a8 c6thué subt STGT 10%. Yu céu: Binh khoan cée nghigp vy kinh té phat sinh v8 phan nh vao TK1144, T1124 th hinh tren. als Doanh nghiép ABA vao Glu thing 5 co thn qu) tién met 1a 100,000 000 ang. Trong thang én quan dén tién mat c cae ghigp vy kin t8 nh sau: (Bvt tigu dng) 1, Nay 10: Khéch hang td ng big idm mata § 2. Ngay 12: Nop tidn mat v80 ngan nang fa 3 3. NgBy 14 Tha tién matt vie bn nang, gi ban chu hue 18.20, VAT 10% 4. NaBy 16: Mua hang hd nha kho: gia mua: 10, VAT 10%, tr ng tidn mat 5. Nay 17: Nhan gép vén bg tidn mat a 60 ©. Nay 18: Tr chi pi van chuyén hang di ban bing tkn mat las 4, VAT 10%, 7. Nay 19: Chi tikn mat tam ang cho nhan vign A 6! cong tae a2, 8. Noy 21: Ban hang chia thué 100, VAT 10%, thu bing tién mat 9. Ngay 29: Chi tién mat td ng cho aha cung c&p Ia 5 nhung ‘na cung ofp chua nan duoc tn. 10. Ngay 25: Chi tién mat mua gidy dung & van phong 181 41. gay 26: Chi tién mat no vay ngdn han 10. Yeu edu: (1) Binh knodn ede NVKT trén (@)__ Phan anh vao tai knodn én mat. Xe ginh 26 ay cubi thang cua tibn mat (3) Ghivao 9 tidn mat cc nghigp vu kin t tren.Bais Tai cong ty B trong thang 10 c6 cde tal leu sau: (ave: trieu ‘abna) 1. Mua hang he, gi mua 10, VAT 10% tnd bing chuyén rad 2. Ban hang cho kach hang X chu thu tin: gid ban cha tub: 20, VAT 10%, 3. Knach hang ¥ ang tude ten mua hang aS 4 Nan gidy bdo 06 knaeh nang X tr 60% 6 ne do mua hang Srnghiep ww 2 5. Chitién mat tam Ung eho ahan vien Mt gi mua hang hoa 38 ania s 6. _Nhan gidy bao ng ted no tin mua hang & thang tre $b tien 15 7. Nnan vin M than tan tam ung sau ki mua hang: = Gia mua hang hoe: 4 = Thud GTGT hang hea: 04 ~ SB.uén con gi nhan vien M 68 nop a qu. 8 Ung tue tin mua hang cho ngusi ban K bang chuyén odin 38 tn i 8 8. Chuyén én te ngan hang E sang ngin hang F, 6 tikm i 20 inhung chi anan duoc gidy bao ng cla ngan hang E nhung chva ian duge gidy bdo c8 cia ngan hang F 10. Tam ang 56 én ia 4 cho nhan vin N i cong tac. 11. _ Chi tibe mat tr tn tp kha én am vige vol cng ty £6 ibn 3.3; trong 46 VAT ls 03, 12, Chuyén knodn tré ng cho ngui ban L, 48 nhen éuge gly bao ng cla naan hang nhung ngvor bn L chya ahah duce tikn 13, Nod hang F 48.96 gy bao 26 voi nb dung: 48 nnn duo tin tr ngan nang & ehuyén sang 14, _ Nha vitn Nai céng tae v8 thanh ton tam ing ~ Cong ta phi eo chung tr 4.4; trong do VAT 0.4 88 inca thigu oh tien mat at man vin 45, _ Nha gy bao co thu tién ng nguol mua can no'ky truce: 2 You clu (1) Binh khodn oe NVKT tren (2) Phin anh vao tai knodn Hén gd ngn ang. Xae aioh 3 dr cudi thang cia bin gb ngin hang, @)_Ghivao s6 TGNH cée nghigp w kh tren Bais Tal doanh nghigp c6 36 dw ddu ky cde TK nhwr sau 1K 131 (1112) 33.000 0009 (2.000 USD) ‘TK 112 (1122): 49,500,000 (2.000 USD) “Trong ki o6 céc nghigp vy kinh tb phat sin: 1. Ban hang thu bing tién mat 6.000 USD, ty gi giao] en 16.500 vNDUSD 2. Ding tién mat td ng nguo1 ban 2.000 USO. ¥} 98 giao ach 46.600 VNDIUSD. fj gia ahan no 16 600 VNDIUSD 3,” Dang TGNH ky qu mé thu tin dung 2.000 USD, ngsn hang {8 98% gidy bdo, tj 98 lao dich 16.700 VNDIUSO 4, Nop tén mat 4.000 USD vo ngan hang (68 £6 sity 680), 9 giao dich 16.700 VNDIUSD 5. Nhép kno nguyen vat gu nhép Khéu, tibn chu thanh tosn ‘vo nguot ban 2.000 USD. tj gia giao dich 16 600 VNDIUSD 6. Ngan hang dung tn ky qu? 48 thanh toan voi nguby ban 2.000 USD, tj gid giao dich 16.800 VNDIUSD 7. Nhan gidy bao ee nga hang vé s6 ibn khach nang t8 no" 11000 USD, ty g glao ich 18.900 VNDIUSD, 8y gia aban ng 46500 vNDIUSD8. an 500 USD (tin mat) a8 My tn Viet nam, gid lao ‘ich 16.800 VNDIUSD. Yeu cu inh khodn cdc nghigp vy kinh té phat sinh. Bit ngoalté xudt theo phurong phap nhép trade xudt trvse. Baie Tal doanh nghidp BAC 6 céc tl ligu sau: [86 dy au thang 12 eda TK1112: 220.000,000VNB (20.000USD), (Cac NVICT phat sinh trong thang 12: {Mua nguyen vat lu bang tién mat 4.000 USD, TSTT 027 VNBIUSD. 2 Ban hang thu tién mat 9.000 USD, TGTT 16.040 VNB/USD. 5. Mua TSCB béng tin mat 12.000 USD, TGTT 16.050 ynovuso 4, Trd:ng ngudi ban 8.000 USD bang tin mat, TGTT 16,090 \novuso, Yeu edu: (1) Binh kon n6i dung NVKTRS trong thang 12 va phan anh ‘yao T1712 ti te, 2) Banh gid la 96 a cc knodn muc tin #8 cb gBe nga 8 ta hroay 31/12, TY gi@ BQLNH 16.000 a/USD. ‘Cho biét DN xudt ngoai {8 theo phurong phap binh quan lien oan. BAIGIA BA 6 (1). Binh khoan ce NVKTPS trong thing 12— Bvt: Bing {Ne TK152: 4 000USDx16.0274/USD = 64,198,000 (CoTKI112: 4000 USD 18.027a1USD = 64.108.000 (68 TK 007 “4000S 2, No TK 1112: 8.000 USD x 16.04041USD = 144,260,000 C8TKS11: 9000 USD x 16.0404/USD = 146,360,000 No TK 007 9.000 us 3.Ng TK 211: 12.000 USD x 16.0508/US0 = 192.600 000 (66 TK 1112: 12.000U80 x 16.050@/USD = 192.600 000 co TK 007, 12.000 uso 4.No TK 331; 8.000 USD x 16.090a1USD = 128.720,000 (C0 TK 1112: 8.000 USD x 16.0904/USD = 128,720,000 cK 007 ‘8.000 sD @). Banh gis ti 56 du cdc khodn myc tin t8 e6 ge ngosi te ingay 34/12. Ty gid BOLNH 16.000@/U8D: 5. TK 1112 = 80,000,000 - ( 320,000,000 + 144,360,000 — '385.428.000 )= 1.088.004 NoTK4i3; — 1,068.0008 cork 1112 1.088.006 6.NoTK635:_1.058,0008 cork 413; 1.068008 a7 Tai doanh nghigp B €6 cée tal igu nhu sau: Al 86 du au thing: + Tal knodn 1112: 322.480.000 VNB + TK 007(USD}: 20.000 USD (Cc ti Khodin Kha 06 96 du hop Wy. 1B Cc nghigp vy phat sinh trong thang: 1. Ngay 05: Ban hang thu tdn mat 9,600 USD. trong 46 a8 5 thud GTGT tnué sudt 10%, TEGD thye t6 16.120 VNBIUSD 2. Naby 08: Ban 500 USD tin mst, TGGO thye te 16.122 ‘vwoluso3. Noy 10% Ban nang chu thu tn nguei mua ¥ 4.100 USD, tuong dé 8 co thué GTGT thué sudt 10%. TGD thye té 16.122 vpiusd 4. Ngay 13: Nhép Kno nguyén vit eu ti gi# 2.090 USO cua tanh toan cho ng ban X. TGGD thyc té 16.120 VNBIUSD ‘5. Ngdy 19: Chititn mt 3.000 USO a tam tng cho nan vin “Tai cong tae nue ngosi. TGGD thyc tb 16.118 VNBUSD 6 Ngay 27: Mua TSCOHH trd bing tn mst 2500 USD, TEGO thye é 16.120 VNBVUSD 7. NaBy 29: Trd nét no cho nha cung cép X. TGGD thuc té 16.120 VNBIUSO 8. -Ngay 30: Noudi mua Y Wa hét ng. TGGD thus té 16.120, ‘vorusD. You edu; Binh khodn ede nghigp vy kinh té phat sinh trong ‘thang 7 va phan anh T1412 tinh hinh tr. Cho biét dosh nghié sir éung phuong phép xudt ngosi te theo jphuong phap 2. Nhap trade xudt twee >. Nngp sau must tude © Binh quan gia quyén o anh 4. Binh quan gla quyén tien hod Bais “rich tl ligu ké todn thang 12 eta doanh nghlgp ¢ nhu sau: Av-S6 du du thang: + TK 111(2)- 160,440,000 4 (10.000 USD) + TK 112(2}, 160.440,000 4 (10.000 USO) + 7K 007 (USO); 20.000 USD (cae ti knodn kha oo 26 dy hop W. B1- Cac nghigp vu phat sinh trong thang: 1. Ngay 06: 88 xudt Kru hang nhung chur thu tin, gis ban 60,000 USD, TGGO 16.039 VNDIUSD 2, Nady 12: ahgp kndu 2 TSCOHH mes gid mus 16.000 USD TSCDHH, chua tr tén, TGGD 16.036 VNDIUSD 3. Ngay 74: thy TGNH do nguo% mua é nghiep wy 1 tra Het no, TaGo 16.035 vNDWSO 4, Nagy 17: dem tibn mat 8000 USD gi vao ngan hang, TaGD 16.032 VNDUSD 5, Ngay 21: rut TGNH ta % 96 tn no aguas ban & nehiep wy 2, TGGD 16.031 VNDIUSD 6. Ngay 31: kd toan dah git fal s6 du ngosi 8 ce khodn mue tibn te co géc ngoai 18 theo tj 932 agoal te binh quan len naan hang cubi nm la 1.000 VNO/USD. ‘Yeu edu: djnh khodn efe nghigp vy kinh té phat sinh trén bibt ‘ngoai to xuit theo phwong phap FIFO. ai gial Bal ‘Binh kod: (av: dng) uw Ngay 6 NoTK 131 801.960.000 (50,000 x 16.029), OTK S11 801.950.000 (60.000 x 16.039), 2 Nagy 12 NoTK 211 481.080.000 (2x 15.000x 16.036) OTK 331 481.080.000 (2x 15.000x 16.935), Fa Nay 14 NoTK 1122 801.750,000 (50.000 x 16.035) NoTK 635 200.000 G8TK 131 801:960.000 (50.000 16.039) dng thetNo Tk No TK. coTK camk No Tk Nok coTk 128ng the: ‘coTk o No TK cork NoTK cork NoTK 01K No Tk com Baio 7 0.000 uso Noay +7 1122 128.256.000 (@.000x 18.032) 1112 128:382,000 (€.000 x 16.044) 515 16.000 gay 21 331 240,540,000 (30.0002 x 16.036) 635 78.000 1122 240616.000 oor 1.000 uso Ngay 31 413 88.000 a2 88,000 413 11831.000 1122 1.891.000 3 40.000 413 540.000 635 4.379000 413 1.379.000 ‘Tel doanh nghigp REY 6 cde tl Iju sau: ‘86 du Gu thang 12 TK1112: 48,000,000VNB (3.00080); TK'31 4.000.000VND (4.000 USD); TK331: 128,000.000VNB (@c00usp), 6 | INVCT phat sinh trong thang 12: 1. Bin hang chua thu tién §.000USD, TGTT 16.030, 2. Kha nng tr ng bang ten ma 7.00QUSD (trong 46 tra inét ng dau thang), TGTT 16.040, 3. Ghitién mat mua NVL 1.000USD, TGTT 16.045 4. Mua dyng cu chua ta tin 2.000080, TGTT 16.060 5, Chitién mat rd ng cho ngubi bin 8500USD, TGTT 16.075 Youchu: (1). Binh khodn nd dung NVKTPS trong thang 12. (2) Phan ann vao TK1112, 331,131 tinh hin tf. Cho bidt ON tinh gla xudtngoai te theo phuong php nhep sau —xuat roe (@) Bann gid li s6 du cA Khon muc tibn 16.66 abc ngoal te ta ‘gay 31/12. XD Iy chen lh tj id anh gi ai cubi nam Bist: TY gia bin quan lien ngan hang tai ngay 31/121 la: 16.000, ‘Ty gié ngosi te xudt theo phizang php FIFO Bal10 ‘Tal mt doanh nghiép €6 tinh hinh ea 4, Mua 1 TSCDHH, gid mua 10.000 USD, thud GTGT thué ssudt 10%, chua tr tin cOng ty X, TGGD 16.600 VNDUSD. Chi 1h wan chuyén lép dt tr bing tén mat §.000.0008 2, _Xuit ban te tip 1.000 don vi hang A, gid ban § USDA, thué sudt GTGT 5%, knéch ang chva ta tén, TGGD 16.700 vnpruso 3. __RULTGNH vé nhap qu7 tin mat 10.000 USD, TGGD 16.600 vnoruso 4. Xudtquy 17.000 USD ted ng eng ty x 5. _Khach hang tra ng’ vb sb hang A sudt ban 6 NV2, TEGO 18.650 VNDIUSD, ‘Yeu edu: Tinh todn dinh khodn cae nghigp vy trén,(Cho bidt s6 au au ky cb “#TKt11: §3,000.0008 Conv vét TK111: 20,000,000 va TK1112; 33,000.0006 (2.000 usp) +1112 (1122): 330,000 0008 (20 000 USD), fait Tal doanh nghiép XYZ 06 cde ta iu sau Av 86 ds au thang: Tk41; 12.000.0004, theo s6 ch it gdm: guy A: 10,000.0008 Huynh B: 2.000.008 Cac ai knodn ke co 98 du hop Wy BL Cac nghiép vu phat sinh trong thang: 1. Bao edo thanh ton tam dng sb 075/20%7 ngay 315 che Nguyn & Vat teu nh’ Kho, gid mua ten hod dom chye thu 1.000 0004, thué sust GTGT 59% ~ Chi phi van chuyén 735.0006, trong 6 a co thub GTGT thud suat 5% ~ Tidr mat con ai nha qu. 2. Tam dng cho Lé K a& mus van phéng phém cho ebng ty $5,000,000, theo phibu chi tam cng 86 081/20%7 ngay 5/6 3. Tam ung cho Hoding M a céng te 3.500.000, theo pid hi 56 0822047 ngay 1215 44. Bo io thanh tod tam ing s4 076/207 ngty 20 cia Le K = Tién mua van phéng phém la 4950,0008, trong 46 6 oo ‘hub GTGT thué suse 10% = Sb tam cng tira kong nhgp ial guy 68 ngh Khu ta luong thang 5 | 5. Bao co thanh toan tam ung 56 077107 ngdy 2915 cba uj 8: = Chitién thue dan am thanh, anh sng cho dot nbs didn van Inghe ming nga 19/5 do cong doan t8 che 2.100.0008 = 8b tam dng thibu 48 duce chi them theo phigu chi 243107 ity 2918. ‘Yeu cau: Binh khodn va me s6 chi tét cho tong ngwai tam ong. eai12 1. Gang ty A co thué met vn phéng dé host cong kin doanh (Chi phi ud van phong tr ang nam la 36.000.000 Bing Nowe? ‘cho thus yeu cu chng ty tin thu ao du nam kh bat tua. Doan nghigp 08 chi tén mat a6 thanhtoan toan bo tn thas ‘cho mat nam, déng thor ké ton da phan bé tin thue cho thang ‘2au ten. Binn kha nh wu tr, 2 Cong ty cing thué mot cia hang lam showroom, . TY gid thye tb do Ngan nang nha nude Viet nam odng BS ta ‘oi aidm phat sina nghigp vy © ababuaing 4 a,baéusal 7. Vige quy di ngoai te sang déng Vigt nam khi tang tibn ‘901 & Ngan hang la ngog! tf edn e@ vdo: 8. TY id tet giao dich tl tho aim phat sinh nghiep ve b._Ty id vc té do Ngan hang nha nus Vit nam cing bb ta th eibm phat sin nghiep vu & ababu ding 4 a.babusai 8. Vige quy a1 ngoal 18 sang déng Vigt nam khi giém tibn mt fa ngoai tin ct vio: Tala thy t giao cn ti th idm phat sinh NV b. TY gid thy té do Ngan hang nha nude Viet nam cng bé tai {thoi aibm phat sina nghigp vy 6 Tyalé tie té xustngosi te 4. TY 8 gh tren #8 ké ton 9. Vige quy a1 ngosl t sang ang Viet nam khi gidm tidn 1s‘90% & Ngan hang 1a ngoai t c&n co vao: a.” T)ié thu té giao dich ta the gtd phat sith NV > "Ty gid tye 8 do Ngan hang nha nue Vit nam cong 6 ti 1m aim phat sinh nghiep vu © Ty thyc é xudtngoat te 4. Tyg gh tren s8x8 toan 10. Vige quy ai ngosi t@ sang ang Vigt nam khi tang ng hal thu la ngoatt@ cin ei vao: 12. TY ié thy té giao dich tal the até phat sinh NV. b. Tyla thye tb do Ngan hang nha nue Vit nam eng Bb ta ‘hot aiém phat sinn nghibp vw © abaiuaing 6 abaiueas 11. Vige quy ai ngoat te sang ding Vigt nam khi tang ng” la ngoal tp can cv vio: Ty la tye td giao dich ta tha aiém phat sin NV b. Tyla te té do Ngan hang nha nvde Vit nam cong b& tah ‘thoi aiém phat sinh nghigp vu © a.bdau ing a abadusal 42. Vie quy 481 ngoai t# sang ding Vigt nam Kkhi gidm ng” hal tra a ngosi te cn ctr vio: 2. TY thy té giao dich ta tho akbm phat sion NV. ©. TY ia thye tb do Ngan hang nha nude Vietnam oéng B6 ta {hoi aim phat sinh nghisp vy © Ty ake tye 18 su ngoai ta nor Tyla gh tren 68k toa 6 13. Chi tién mat tam Gag cho ahan vién i mua vat teu ‘chin 700.0006, Ké toan phan an 8 N152iC141: 700.0008 bN1s2C111: 700.0008 © Nisuc111: 700.0008 4 Krong cau nao dung 14. Tea tbn hep ding bao hidm 2 nam pha ghi ng vie ta knot: 8 Chipnid ioe Chip bdo ibm © Tidnmet & Cac kod pha tet 15. Khikhach hang dng tarde tin hang eho doanh aghise, 6 toa gin Khoa: & No TKI11/COTK 331 NO TKITT/COTK 131 © Ne TKINI/COTK 186 4 Ne TKITT C0 TK tas 16. Chi phitra trade ta 8 Nhding khoa chi thye 18 48 phat sinh phue vu hoat dong kin doann eva deanh eghiep len quan dn shu ky _Nhng knodn chi phi 48 ghinhan nhung true 18 chua chi © Nhung khan chi phi da phat sinh tong doanh nghiep &._Nhgng kh chi phi én quan dén nh ky nhung chu ch waCHUONG 2 KE TOAN NGUYEN VAT LIEU VA CONG CU DUNG CY TRONG DOANH NGHIEP eat Tai céng ty XYZ va thang 8/20x8 c6 tinh hinh sau: Vat iu A tin ko du thang: 2.000K9 * 10.0509 Trong thang c6 c&e nghigp vu kinh t ph sinh nhur sau: gay SI mua ahdp Kho 2000kg vat eu A, glé mua +0.0008n, thub GTGT 1a 10% wen gla mua, chi phi van chuyén 300.0004 tr bang tén mat 2) Nady 10/5 xudt 3 500Kg @8 san ust sin phim 3) Naay 14/5 mua nhap Kho 4.000kg, gid mua 9.950a%g, hub GTGT 1a 10% tren gia mua, chua ttn nguei ban, chi phi van ‘huyn 520 0006 wa bing tn mat 4, Ngay 2005 xudt 4 000K 68 ‘Sin uit sin phim: 3.000 kg Phue ws phan xvdng 1.000 kg 5, _ Ngay 27/8 mua nhap kho 1.000kg, gid mua 10.5009, thu GTGT 18 10% trén gia mua, 3 td bing tb git ngn hang, ei ph van ehuyén 100.0004 td bang Bin mat You elu (1) Tinh gia vat sew st trong thang, Theo 4 phuwong pha (FIFO, LIFO, binh quan lion oan va binh quan eubi kj). (2) Lap cioh knosn va phan ann vo so 3 ti Khodin nguyen vat ‘gu cae nghigp w Kin t phat sin trong thing 5/20x8, a2 Tai doanh nghigp T c6 cae ta gu nh sau: ‘Al-Sé6 dy dau thang 6/208; + Vat itu chinh: 600kg, don gla 43.5004rg + Vat leu phu: 100kg, don gi 22.200019, Cac ta knodn khde co 96 dv hop i Bi- Cac nghiép vu phat sinh trong thang: 41. Mua vat liu chinh s6 lveng 200k, don gié cha thué 49,0004mg, nang 48 nhdp 4d v8 Kho, chva thanh togn tn, Chi phi van chuyén sb hang nay tré ng tibn m&t 420.0006, trong 46 3 co thud GTGT thus sudt 5%, 2 Xudt 700kg vat itu chinh cho sn xudt sn phim 3. Xudt vat lieu phy cho phan xyéng sn xubt: 25g a8 sn xult sin phdm va 15 kg a8 phue wy quan Wy PX 4. Mua vatity chua thann toi én: vat iy chin 200kg, don id chua thué 44.0504Ikg, vat ibu phy S0kg, don gia chur thu 22,400aikg; rang 48 v8 nap Kho a 5. Xudt 45g vat iu phu cho be phén ban hang 8 —_Xudt 250g vat iu chin cho san xu en phém 7 ut 40 va pr co be aon ut ON Yeu edu: Dinh khodn va phén anh cdc aghigp vy phét sinh vio tai ‘oan chi tit nguyén vat ligu trong cae turong hop ON str dung cee phurong php tinh gi xudt hang tin kho sau INhap tude -xudt tcc (FIFO), = Nhgp sau -xubt 6 (LIFO}, = Bint quan gia quyén (in hoan va o& din). Cho bidt: thué sudt thué GTGT cda tit cd céc loal nguyén vat ligu nhgp kho cia doanh nghigp la 10%.pai3 (Cong ty TNHH Vinacan 6 ta igu nhy sau: (Dv: dng) 96 dur du thang 4/20x8: TK152: 40,000,000 trong 6 [NV chinh:2.000K9"76.00040K, Vat gu phu’1.000K9" 8.00089 ‘Trong thang 4 nam 20X8 cé phat sinh ede nghigp vy sau: 1. Nga 10, Nnap kh vat iu chu tr sin cho ngués bn X [Nguyen vat Hu chinh 6.000kg, gid mua 16.200dia, thu GTGT 10% Vat lieu ph: 200k, gia mua: 7 2008, thué GTGT 10% 2 Chi phi van chuyén 16 vat lgu tran td bang TNH 1a ‘5.000 0006, phan bé cho NV chin 60%, NL ph 20% 3. Nady 12, chuyén tidn ngan hang ta net ng cho nguoi ban x 4 Ngay 20, Xudt ho vatliu 68 sn ust VL chinh &.000kg ding aé sn xust sn phém (SXSP) ‘VL phy 2.000kg, tong 46 ding a8 SXSP 1.500kg, phuc wy Px s00kg 5. _Ngay 22, Mua aha kh 4.000Kg vat ligu chin, dom gid mu 15 500dIKg, thué GTGT 10%, ehua td tén cho ngudH ban X. Chi phi van chuyén tr ing tén mat a 6.200 0008 6 Ngay 24, Vat lu phu ahdp kho 18 2500kg, don gia mua 1 S00aK9, thub GTGT 10%, chi phi van chuyén 1a 600 0008, Tét cc cha ta én eno ngue ban Y 7. Ngay 26, Xu vat iu sn xubt cho cde 46 trong San mut sén phdm: 3 000Kg vat leu chinh, 1.500 kg vat hou phu Phuc wy phan xvéng: 1.000 kg vat eu phu You clu (1) Tinh tr gia vat Meu xudt wong tnang @) Lap ain kes cae nghigp ws kinhté phat sinh ran (@) Phin ann vao ta Kron NVL v8 chi tft nguyen vat teu ‘ede nghigp wu phat sinh trong thang Biét:_ Vat iba cust kho tinh theo phuong phap nhgp trade xuét tryse. Bais (Cong ty 3T chuyén in in bao bi cé sé du du thang 3 cua nguyén vt gu nh sau: Tas kod 152 5.400 000, rong Nye in: 8.400.000 (#8 ing 200 It) += Gidy in: 8.000.000 (56 ivong 700 ka) 4. Ngay 4/9 mua 160 lt mye in voi don git 40.000aA, VAT 10% va-40 kg gidy vol don gs 42.0004Kg, VAT 10%, Tato chve ted tén cho nguot ban. Chi phi van cauyén 200,000 tra bang tien “mat (phan bé chi phi van chuyén ola muc va gidy theo tI lin lugt la 4), 2, NagBy 6/9 xust 100 tt mye va 400 kg gidy cho ed mult, 3. Nay 10/9 mua 200 kg gldy vei don gia 42.000dKg, trong {0 VAT chiém 5% Chi phi van chuyén 160.000. Tét © Ga than toan toan bo bang tn mat 4. Ngdy 14/3 mus 200 lit myc vat don gla mua 44 00083, wong G0 VAT la 4.000, cheat tién. Chi phi van chuyén tra bang {in tam ang Ia 200.000, 5. Nady 1813 xudt 300 kg gy cha sin sua va 50 kg gidy phuc wu phan xxdng | ©. Ngdy 2215 thanh toan tibn hang & nahiep vu ngay 14/3. 7. Nay 27/8 ut 200 kg gidy va 300 It myc cho sain xu8 gay 30/9 xuit S0kg gidy si dung cho bo phn quan i sn ust, 10 kg gidy si dung cho be phan bn hang, Yeu edu: 0 1) Tinh oan, inh khoda ta iu tren (2) Phan énh vao tai khodn nguyén vat leu (86 chi tét nguyen etl va tai Knog tng hop nguyen vet i) {ist vat pu xu kho theo phizong phép LIFO. BAIGIAISAL4 Tinh toan, dink khan cde NVKTPS — Bvt: Bing 1 '3)No TK 182M: 160 tx 40,000anit = 6.400.000 No TK 1526: 40 kg x42.0004IKg = 1.680.000 No TK 133: 8080.0008x 10% = 808.000 coTk331; 6.888.000 )No TK 152M: 2.490.000 (300.000 "4 ) NoTK 1626: 60,000 ceTK 114: 200.000 NoTKe21: 20,080.00 (60 1824100 Ix 41.so0ait = 4.108.000 60 152640 kg x 43.500aK9 + (960 kg x 40.0000Ik9) 16.140,000 2)No‘TK 1526: 300 kg x 40.000 = 12,000,000, No TK 133: 12,000.0004 x 5% = 600.000 co +11-42.600.000 b)NeTK 1526: 180.000 ceTK 111; 150000 a) No"TK 152M: 200 fit x 40.000an = 8.000.000 NoTK 133: 200 tx 4.000atit = 800,000 Ge 331:8 600,000 )No TK 152M: 200.000 1€6 141:200 000 5. a)NeTKE2t: 300k9x 42.5004IKg = 12,750,000, COTK 1526: 300 kg x 42 500aIKg = 12,750,000 b)Ne TK627: 50g x-40,0008g = 2.000.000 (COTK 1526: 50 kg x 40,0045 = 2.000.000 6 NgTKs31: 6.800.000 cOTK 111: 8,800,000 7. NeTK621: 20,009.00 ‘COTK 1626: 200k x 40.000a7K9 = 8.000.000 (66 TK 152M: 200! x 40,0004Hit +60 x 43,500+40x40,000 = 2.090.000 8 NoTKs«2: — 60kgx40,0004mg = 2.000.000 NoTK6¢t: 10 kg x 40.0009 = 400,000 (CO TK 1526: 60 kg x 40,0008Ik9 = 2.400.000, Bais (Cong ty TNHH 4H €6 ta liu nhw sau: (Bvt: cing) 6 dw dau thing “TK 182: 40.000.000 rong 6 = Vatleu M4 000k5"32.0904%9 = VatiauN: 2.00049" 16 09009 “rong thang 5 6 phat sinh cde nghitp vy 3 1. Ngay 5, Nhap ho vat iu cha a dn cho nguor Ban x ~ Vatigu 5 000k, gt mua 32 200g, thub GTT 10% ~ Vatliu N 3.000Kg, oi mus: 15.5004, thud GTGT 10% ~ Chi phi vn chuydn 2 li vt gu etn te ng bn tam tng 18 4.000.000, thub GTGT 10%, phan B8 cho 2 tal vt iu theo ty Te khbi wong aha ko. 2. Nay 10, chuyén bn ngan hang tr Pst no cho rgb ban x 233. Nady 15, Mua VL.N 1 000kg"16:2008/Kg, hub GTST 10%. chura tr én cho nguot ban Y. Chi phi van cup tr ing tin ‘mat 8 220 0004, trong 86 thué GTGT la 10%, 4 Nigay 18, Xust kho vat leu sn wut Vat au M6 000kg aang ab an xubt sn pron (SXSP) = VEN 3.00089, tong a: ung a8 sin xubt 2 000Kg Phuc wy PX 500K Phuc wy QLDN 500k 5. Nady 20, Mus nhap Kho 4.000kg Vat lieu M, don la mua 31,0009, tub GTGT 10%, chu tr tibn cho agus Ban. Chi phi van chuyén tr bing tn mata 10% don gia mua ena thub, Sau {49 nha cung e&p giim gia cho vat leu ven Ia S24igid mua chu tue va wu vo 88 tén dang no. ©” Ngay 25, Vat lgu NV hap Kho Ia 1.50049, dom gla mua ‘5. 000aIg, tue GTGT 10%, chi phi van chuyén t8 600.0006, Tat cc chua td tn emo nguoi ban ¥ 7. Ngdy 30, Xu vat gu sn sud si dung cho: ‘Sin nuit sn phim: 3.000kg Vat gu M, 1.500 kg wt eu N Phuc wu phan xuong! 1.000 kg vat iu N Yeu clu (1) Tinh tr gla vat gu tin trong tang (2) Lapin knodn cae nghiep ws kin 8 phat sinh ren ()_Phan an vo s8 chi bt tai khodn NVL ede aghigp wu phat sinh tong thang, (4) Lap bing nnap xt in vat eu trong tnang ‘Tai tigu bé sung: 8 DNKé khal hang thn kho thea phuong ehap ke kha hong mayen b. Nap thud GTGT theo phuong phap kndu tre © Vatlidy aut kne theo phvong nha sau xudt truss. Baie Tai mgt doanh nghigp Sin xuit 66 tinh hinh vat leu trong thang 10 hw sau: + Tén du thang 1 Vat gu A. sé lygng 200K, don gid 25 00049 Vat iu B $5 lvong 280K, don gia 18.4002%3 + “Tinh hinn ahap, xuat nguyéa hie trong thing 10 1. gay 3/10 nngn aoe 500Kg vat iu A (28 hap Rho yo) va hod don (GTGT) bén bon giv én ting gia thank, toan 13,750,000 4 (bao gém tue GTGT la 1 250.000) ~ DN 33|cndp nan thanh toan. Cri phi van chuyén, béc 0 ve chi ta bing tibn mat 165.0004 (rong ao thué GTGT eniém 10%) 2. Nady AMO, nhén euce vét He B va hoa don (G7GT) Ben ban gi, s6 luong vat gu 6 gh ran hoa dom ta S00k9. tag a4 ‘rank to8n 8.870.000¢ (vong 40 thué suét VAT la 10%), Gann ighigp 8 kiém nnn va nh kno dy 4, Hai bn thod thud nu Bn mua than tan tir wong vong S agey Bu SE ovo NGG chidtkndu 196 tran gid thanh tn, 3. __Ngay 5/10 doanh nghip thanh tn tién mua vat teu 8 ngay 4/90 bling bn mat sau kh i phn chit Khu mua hang puoe nung 4. Nody 8/10, sult Kho 400K wat Hu Ava 3D0Kg vu fing rye tip sn aust sin phim 5. Ngby 18/10, nhan duoc wat leu A va hoa don (GIGT) nen ban ai dm ( DN 48 ng ¥thanh tosnj ‘Thee héa don :s6 iyong 200K9, ing gi thanh ton la § 683 12006 (wong 60 thud GTGT: 543.2008) “The nngp: sb ivong 180k‘88 tuong vt gu A thigu €0 vei Noa on chva xae dinh Guge ruven nhan, che xy 1. NaBy 22/70, xt 200% vat uA 68 phye wy phan xwng sin mat. 7. Noy 20/10, nhan age héa don (GTGT) cia bén ban ve 3b vot ibu B 63 mua, Theo hoa dor: <6 hzong vat Hu B: 300K9, ting 4 thanh toan 5,280,006 trong 46 thué GTGT: 480.000). O&n coi thang 2 vt Ku B nay vn con van chuyén tren duvong chu ve gen ON, Yeu clu (1) Tinh oan, inh khodn (2) Phin anh vao ta khodn chi Sétva tng hop nguyén vat eu (2) Ghivdo's6 chi nét nguyen vat eu ta bu tn, Bift: ON thude d6i twgng ngp thué GTGT theo phyong phép. nd trir thud, Vat liga xu kho theo phuong phép FIFO. Bai Doar nghigp R cé cae ti igu sau: Al-Sé du du thang 4/20 ‘vat iu tin kno du thang: 300 kg, don gia 19.000 akg (Cac tt khodn kha o6 s6 du hop Wi Bi. Cac nghiép vy phat sinh trong thing: 1. Nhgp kno 2.000Kg, gid mua chur thud gh trén héa don ta ‘20,000609, thu sust hub GTGT 5%, chua te tn. Chi phi vin ‘chuyn, béc-d& thanh toan bang tn mat la 1.470.0004 trong 46 188 66 thub GTGT thub sult $6 2) Chiét khdu thuong mai duge huéng & NV1 la 39% git cha thub, hub GTGT 5% bing cach tr ne. 8, Xult kno 2.100kg €8 sn xudt sn phim, 4 | 4. Nip kno 3.000kg, gia mua chua thué ghi tin héa on la 20,0004, thué subt thué GTGT 5%, 8 thanh toan bang chuyén knodn. Chi phi van chuyén bée 40 chua thué 1.000.0006, thud sudt thud GTGT 5%. 5. Kon idm gia duoc huéng & NVA do vat bu mua knong ung quy cach la 2.0000m9, thué GTGT 5%, doanh nghiep 4 gn duge bang ifn mat te ngudi ban, 6 hp Kho 1.000kg vat ligu, ol mua chva thub ta 20,0004, thud sudt thud GTGT 5%, chua td tn, 7. ua ko 3.600kg @8 sn xudt sin phim 8. _Xuatkho 500Kg a8 phe vu sé xubt Yeu céu: Binh Rhodn cée nghigp vy kinh t8 phat sinh trén trong cic truéng hop vat liu xudt kho trong théng theo cae ‘phurong phip: () FIFO; 2) uro: (@) Bom gia binh quan tinh cho tong dn aust (4) Bom gia binh quan tinh in va cubi thang Bae Doanh nghigp K cé eft tai igu sau: ‘Al-86 dur alu thang 7/20x6: + Vatibu chin §.000kg, dom gla 5.050 kg + Vat itu phy 2.000Kg, dom gis 2.01041 kg Cac ta knodn knde 08 06 du hop W BI. Ce nghigp vy phat sinh trong thang: 1. Doanh nghiép mua vat iu chin 15.100k5, gia cha thud 5.0204. Vat idu v8 nnd Kho tidu 600k chura nguyen aha, lin chura tr& nguéi ban. Chi phi van chuyén tr& bang Hen mat 271690.0004, tong 46 48 o6 thué GTGT thub subt 6%. DN nip kno theo #6 hue ana, 2 _Doanh nghiép mua vat lieu phy 3.000k9, gid chus thud 2.050aKg, da td bang Un mat Vat eu phy v8 nhap kno tha 500kg cha :O nguyen nhan, DN nn ko én s6 thi, 3. $6 vat liu chinn thigu @ nghiép wu 1 18 do nhan vien thu ‘mua gay nen, bét han vién phi Béithueng 4. Sbvatiiou phy thi 6 nghigp wy 2 do ngue an xubt nm, Nguoi ban argh DN tala, DN dng 9 va 6a xu Kho ta 5. _Ooann nghigp xuat vat leu chinh cho sn xuat san phém 18.000K5, 8 Doanh nghigp xust vat Hau phy cho sn xudt sn phim 3.000K9, cho quén ly phan xudng 400k9, cho quan Ij doann nighiép 800kg, 7 DN mua vat lu chin 10 000kg, gl chue thué 5.0104) kg, vat teu chinh a v8 ahap kn, tin chua tr, Chi phi van chuyén ted bang tin mat 625.0004, trong 46 48 co thub GTGT thué sudt 5%, 8 —_Goann nghigp xust vat teu chinh cho san xudt sn phém 8.000Kg 9 Doan nghiep xult vat Neu phy cho san xudt edn phim 500kg va qudn ly doanh nghiep 200k. 10. _Dosnh nghigp nha duge gidy bao cia ngan nang vé vige 123 8 nor mua vat lieu cho ngues ban, 51 DN kim Ke vat lieu thdy thu 6OKg vt Leu chinh va thie 50g vat hau phu ena ré nguyen nha, 12 Sau ki alu ta nguyén han thiéu thi vat ligu, doanh right gi quyét nny sau: 13. " Vat iu chinh hiéu tha kho phi bi thuong, thd Kho a nop ibe mar béi wong 44 VOt lieu phy thus tinh xem nny 1 Rhos thu ohap bét tnvong, You chu: Dinh khodn vi phan anh cae aghigp vy phat sinh vao tai oan ent ét nguyén vat ligu rong ese wong hop ON st ding cc phyong phap tinh gia xudt hang tén kho nhu sau = Nhap tebe muds tae FIFO} Nhap sau xubt tre (LIF; Binh quan gia quyén (len noan va c8 din). CCho biét: thué sudt thué GTGT cua tit ea eA loai nguyen vat liga nngp kho cua doanh nghip ls 10% Ba Tal doanh nghigp MT cé cac tal igu sau Al 86 de du thing 32088 TK 151: 18.000.000 Tk 152, 900.000.0008 Tk 153, 60 000.0008 Tk 142, 600.0008 Cae ta khoan aha 09 26 du hop Wy B- Cae nghigp vy phat sinh trong thang: 1. us va leu chap kno ehua tr Hin ng ban A v3! gis ban chva ké thud GTGT. 360.000.0006, hu suét CTGT 10%, Név thanh fod trade thei an quy ginh $® duge hud cher Khu 15 tren gi trite hang (ahng Ke thue) 2. Chi phi van ctuygn 6 vat tu tn 48 wd bang wen mat 41,680,0008, trong de dco thué GIGT thub suit 5% 3. —-Huyjnn lg nnn sien thu ma oda ON tam ting 10 090 0008 tién mat a8 mus cong ev cho ON 2»4) Vay naan han €8 tra no ton BO cho nguéi ban X sé tibn hang & nghiep wy 1 trade han quy dink 5, Nhn toan bp hang ai dung cubl Ky tse va nap Kho nguyen vet eu, 6 Phan xuding bdo héng 1 céng cy ti gid 1.200.000 (phan bd 50% ti ky tc), phé eu thu nb! 100.000, 7) Nnap ho cong cu (do Huynh Btrye tip mua) gia chu thub £8,000 0006, thué sudt GTGT 10%. Chi phi van chuydn 525.0004, trong 66 48 c6 thué GTGT thué sudt 6% B8ng thoi ong B nop hoa ‘dom mua hang dé than tan tam dng: Kan con thea, ong B nop tba va qu tn mat 8, Xuét kho nguyén vat ligu chinh cho phan xuéng dng tre tibp vae san xubt sn pdm: 480,000,000 9 Xuét kho cng eu cho bo phan quan Wy phan xrong: 40.0004, rude lal phan BB 1 tin 40. Xuat kho nguyen vat du cho phan xuéng trve tép ding vba ein xudt:65,000,0006 va cho 6 phn quan IY phen xudng: 5,000 0008 1. Xust kho eng cu cho sén aut 1.800.0004, phan BB dn ‘rong 3 thing 12, ust kho nguyen wat ligu cho 86 phn ban hang 1.000.004 va cha bo phan quan ly doann nghigp 2.000.000 19. Mua nguyen vat eu chu ta ttn equi ban. Ba Akan hoa on ghi gid ban 70,000.0000 chva thud, thu suit GTGT 10% fahung dén 91/07 nang vn chu vé an kno ‘Yeu chu: Dinh khoan ede nghitp vy kinh té phat sinh trong ‘hang tai ON. Bai 10 96 dur du thing 3/20x8 cua mgt 96 tal khodn nh sau: = TK 151: 700.0004 (atu chin) (s6 wang 70g) 30 ‘TK 162: 24.180,0004, chi ib vat libu chin: 9 300.0008 (88 lweng 830), vt iu ph 850.0004 (68 lweng 100K), nhién teu 14,000,004 (sé tzong 2.000 It ‘TK 158: 12.000.000d (86 lvong 20 cai) TK 142: 6.000.0008 (Cae tai khodin khae od 36 du hop Wy. ‘Géc nghigp vy kinh té phat sinh trong thang: 4. Mua vot lieu chink chua ta tn, tng gi thanh tan theo hnéa don: $2.800.0004, thud GTGT thud subt 10%, 56 lvong vat ‘bu 4.000kg. Chi phi van chuyén gia chua thué la 1.000.0004, thu GGT 59% a8 tr bang tds mat 2. Mua vat ey phy 48 td 70% bling TGNH, 36 con la thiéu ro, 8 lugng 200kg, don gid theo hoa don cha €6 thué GTGT {8.700ag, thus sust thus GTGT 10%, 3. Mua cng cu dung cy (code) ta bing chuyén Knodn, git theo néa don ban nang chuathué la 8,000.0004, thué GTGT 10%, (Chi phi van chuyén tr ng tin mat 600.0008. Khi nhap hang phat hign 6 1 s6 cede thua ty gia 600.0006. Deanh nghige ken hap Kho ma bio quai riéng va théng bao voi nguéi ban déo sania 4 Doanh nghigp 48 nhén duce gidy bio cia ngén hang vb vee chuyén tr én mua hang & aghiép vu (1). Doanh nghiep {uge hvéng khodn chibt khdu than togn 1% tinh theo gid thanh toan va duoc hoan la ng ten mat 5. Phan bB cede 8 ut ding i nhong thang tue cho phan xvéng sn xt 500.0000, 6. Vatliuchinh dang i dung thang tute v8 nap Kno a 7 ult eho = Vat liu chinh, 68 huang 3.500 kg ding 68 sin ust sin phd + Vatiiou phu, sb kzong 300 kg a8 sx sin phim 3hin tidy, 56 twang 750 it a8 quan by doen nghié. ‘Cong cu dung cu dung cho sén xust, fai phan 6 1 Hn: 300.0004; loai phan trong 3 thang: 12.000.0004, bat dau phan bi te thang nay 8 ig ke vet tig, kt qu kim ke ane sau ‘Niven lieu thidu cha r6 nguyén nan 210 0008, % Tim nguyen ahan NNhion tu hiéu do thd kho thu tn thd rich nim @& tht oat phi B6lnwzong toa Bo. Cho biét: Doanh nghiép nh cia vat leu xuat kho theo phuong rap FIFO ait “Tai mot doanh nghip £6 tinh hinh mua va st dung céng cu dung 1. tua 1 cong ey co gia mua 2.000.000 ang, VAT 10%, 4 bang tin mat Chi phi van chuyén tré bang tén tam ing la 100.000 sing 2 Mua van phong phim vé sit dung ngay & van phéng, ois ‘mua 1.100 000, tong 6 VAT 10%, 68 tra bang tn mat 3. Mua 1 may in si dung & eis nang, gi mua 4.400.000, bao 96m VAT 10% tr bing tin mat May in nay ay Kién si dung trong 40 thang 4 _xudt met cong cu dung cho edn xubt gla sult Kho 1 41.000,000 ing. Cong cu nay dy kién phan b& trong ving 10 tana 5 Mua 1 may tinh sir dung 6 van phong, gid mua 8 615.000 ‘Bng, trong ab VAT 5%. Chi phi vn chuyén Ia 100.000 dng, TAL hOing knodn trén tr bang ibn tam Lng. May tinh nay 6 the ian su dung a 3 nam 6. _ Pan xwbng sain dt bao héng met cong cu thude oat phan 6 sidu lin (wen 1 nién 46), gid cong cu He xUBE Kho Me 2,000,000 aéng. a8 phan b& 1.500.000 déng, Phé iu thu hb cla {009 cu nay ban thu ng tién mét ls 100 000 abn, 7. BO phan van phong bao héng 1 kim te ign thude foal phan 5 2 Ibn £6 gi er 8 4,000 000 ng, You clu: (1) Binh khodn cde nghigp w kh t ren (2) Phan anh vao ta knodn cong ev dung eu (8) Lap bing phan bf cong cu dung eu trong thang pai12 Tal cong ty A. tinh inh vb eéng eu dung eu nh sau + Sb.dy ad tnang 9720x7 cba TK1S3: 16,000 000 1. Ngay 5/9 nhan hoa don GTGT #6 125 ngay 3/9 eva Cong Ty M v8 56 cong ey gia chva e6 thub 10.500.000, thud GTGT 10% 48 nha kno dy 6. 2. Ngay 12/9 akan hoa don ban hang 86 256 ngdy 1219 cba Cong Ty K vé 1 58 dung cu phuc vu ban hang tr gid thanh toan 11.000 000, trong 46 VAT ehiém 10%, dtd bang tikn mat. Cong cu nay chua vé cong ty. 3. Noay 14/9 nhgp Kho 6 dung ey ela nda dan ban hang 36 280 ngay 12/9; theo bién ban kiém nghiém vat tu 66 val dung ev ‘chu dung chit ivong 6a quy dinh rong hop dng - ing Ty A da 'béo cho Gong Ty K va dé aghi duge gldm gis 200.000; ngay 1619 (Cong Ty K 8 chap nhan. S6 dung ev nay duce da va0 st dung gay va dy kién clung tong 20 tng 4. Ngay 15/9 chi TGNH thanh toda cho héa don GTGT 36 135 nay S19 cla Cong Ty M sau khi te chiétkhdu thann toan 2% tinh {wen gid thanh toan ( NH @ i GBN)5, NoBy 2010 xubt sir dung 8 dung cu 68 aha kho 8 ngay 5/9 Dhue wu phan xwéng sén xust. SS dung cy ndy duge si dung 10 lap tong 1 mien 46 6 Ngay 25/9 nhan héa don GTGT s6 094 cila Cong Ty P ve cang cu 48 mua, gi chua thué GTGT 15,000,000; thud GTGT 410%, cong cu nay 48 nhap Kho dy 40. 88 vay NH thanh toan 6 tn en 7. Naay 27/9 suit sir ung & van phng = dung cu 4 nhap ho & nga 25/9, Sa dung phuong php phan bd 50% git tren + rin 6, 8, Nady 30/9 b6 phan ban hang bio hing $6 dung ey thuse lopi phan bé 2 lin 48 xuét ding & thang 5, gid xuét kho dung cy ndy 18 5.000.000, thu hd oe phé du ban thu bang tikm mat 8 200.000. ‘Yeu clu: Binh khodn, tinh ton va phan nh vio ser ab tal knoan cong ey dung ey va chi phi tra truée. CAU HO! TRAC NGHIEM 1. Coméy phuong php quan Ij va hgeh tose vat gu? 2 phuong phap b 3phuong phap © 4 phuong ahep 4 Sphuong phap 2, Sir dung phuong phap tinh gia xudt vat ligu phal tuan tha nguyen tae: a Giagbe b)Nnét quan © Thantrong 6 Prater: 3. Gid nhgp kho nguyén vat liu do mua ti bén ngosi bao bm: Gis thanh toan nguyen vetlidu b.Gid mua khéng tinh thué CTT. © Gia mua khéng c6 thué duge Khu try va chi phi phuc vu mua nguyen vet eu 4 Tuy trueng hep, 4. Gi xudt Kho nguyen vét igu duge tinh theo mgt trong cae phuromg phap: 2 FIFO-LiFO be khai thug xuyen — KiBm ke inh ky © FIFO—LIFO~ Binh quin gia quyén 4 FIFO-LIFO~ Binh quan gia quyén ~ The té sien danh 5. Kil tinh gla xuét kho vat liu, phai ding mot phuong hap duy nht trong sudt mgt nign a ké tosn, day la yéu chu 8. Nguyén the thyeté phat sith b Nguyen tée nndt quan © Nguyén tic gia. gbe 4. Nguyen the thantrong 6. Khi doanh nghigp muén biét tH gla nguyén vet tigu tin kno vao gia thang, phuong phép ké khai hang tén Kho nao uge Sp dung: 13. Phuong phap Ké Khai hung xuyenPhung phap kim ke inh Kj © abdung 6 apse 7. Tal khoan 151 ding a8 phan anh: 2 Trigia vat tu, hang hod doann aghigp €8 mua nhung chua v8 dén doanh nghiép b. Tri gid vat tu, hang hoa doin nghiep 68 mua nhung cubs thang chura v8 dn doanh nghigp © a.babuaing 4 a,babusai 8. Tinh gla vat ligu cua doanh nghigp phy thuge vao 1 trong ‘che phuong phap nto sau day: 8 Thueté dich dah, FIFO, LIFO, damn git binh quan b,Thyc té glen danh, FIFO, LIFO, don gia binh quan ob ain, on gi binh quan itn hoan © FIFO, LIFO, don gia binh quan cb dink, don gia binh quan len moan 4. Ke Khai thuéng xuyen,kibm ke inh ky 9. uit kho cong ey dung ey thufe logt phan bd 4 lin thi todn be gla tr xudt 88 tinh vao: (Chi phi tl tree ngén han Chi phi ta aoe oa nan (Chi phi da abi twong sir dyng (Chi phi pha tr 36 410. Xudt ko e6ng ey dyng cy thube I {hi toan bo gia tr xudt sé tinh vio: 2 Chiphite ruoe ngén nen b.Chiphite wuee dal han © Chiphicia géituong sir cung 4 Chiphi ta use, phan bd nhiy Hin 114. Hang tn kno bao gm: @ Hang héa tin kno, hang mua dang di en évdng, nang ab iba, hang hea g¥i gia cong ché bién b. Sdn phém dé dang, chi phi dich vy a& dang, thanh pod tn kno va thann pnd gi 6189 (6 Nguyen libu, vat lieu, 2bng ey, dung cy tBn Kho, gi a gla ‘cong ché bién va 48 mua dang dren ayeng 4 a.bedbuaing 12. Gid g6e nang t8n kho bao gém: 2 Chi phi mua, chi phi ché bidn va cae chi phi len euan true tip kha phat sinh a8 c& auge nang thn ko & aia idm va tang thai ign ta Chi phi mua va chi phi ché bién 48 66 duoc hang tn Kho & ia aiém va tang thai hién ta © Chi phi mua va cae chi pi lien quan tive bp khae phat sin {8 c6 duoc hang tbn ka & Gia ibm va tang tha ign ta 6 abceives 43. Khodn chiét khdu thyong mai khi doanh nghiép mua nguyen vat igu: ‘8. Phain anh vot knodn 521 »Tinh vao dosnin thu chin © Buge tr khd git mua nguyen vet eu 4 abiedbusal Dang thong tin sau dé tra toi cau 14 > ctu 17 Tal 1 doanh nghigp 4p dung ké toan hang tén Kho theo pp KIT €6 tl fou sau: ‘Vat ligu tn kino Gu thang la 200kg, don gia 5.00049 Vat ligu_nh§p Kho trong thing 800kg, don gid mua '.100a/Kg; chi phi van chuyén 80.0004. Vat ligu xuat ra trong thing 800kg. 414. Te gi vat tigu xuit kino theo pphap FIFO: 2 4640.0008 4.570.0008 480.0004 4.860.008 45. Tri git vat igu xuft kho theo phuong php LIFO: 3 4640.0006 |p 470.0008 4,580,008, 6 4660.0008 46. Tei vat igu xust Kho theo phurong php binh quin | ia guyén: a 440.0008 ». 470.0008 ee at sonewoe fanh TH aid vat lew xudt kho theo phurong phép thy té dich a 4640.0008 ».4570.0008 © 4844.0008 4. —_-Khéng 20 thong tin 18, Mua vin phong phim sir dung ngay trong thing & van ‘phéng, gid mua 500.000, VAT 10%, tr bing tam tng. Ké ton inh khodn: 2 Neoae 500.000 No133 50.000 (©6111 560,000 Ng 153 00.000 No133 50.000 6 141 550.000 ce Nees 00.000 No 133 50,000 (68 141 550,000 4 Ng 142 500,000 No 133 50,000 66 111 580,000 39HUONG 3 KE TOAN TAI SAN CO BINH TRONG DOANH NGHIEP ait Tai mot doanh nghigp, ién quan dén tai san 6 ainh €6 ta eu sau: (Ovt trigu dng): 1. Mua mot thiét bl eng cho san wuSt 08 git mua & 600 tru, VAT 10%. Chi ph lp d3t chay thi a 2 tigu, VAT 10%, Tat ‘cua thanh toan. Tai sn nay co thot lan siy dung dy Kén 18 10, ‘nim, doc dau tw bing quy du ty phat iién 2 Mua mot xe th 6b chd hang di bén, oi mua la 390 trey, trong 66 VAT 10% tr bing tén 9B ngan hang. Chi po tan trang la ' tibu, VAT 10% rd bing tn mat. Tai sn nay co ty le kndu nao 1a 1% nnng, 3. Mua 1 xe hol ting a lam phwong ibn 6 ai cho ban gig bc cong ty 66 gid mus la 400 tigu, VAT 10%, L® phi tre ba, ‘sang (nla 4 thu dng, Tét 8 Wd bing tn gb nga hang. Ta ‘sin ndy ct le kh hao le 24%4/nam, Yeu clu: (1) Binh khodin va phn anh vo ta khan TSCB (2) Ghivao s6 alta sn eb gion Bai2 Cong ty Thanh Tai, trong thang 4/20x8 £6 eae ti Hu sau . on vi tinh: Bing ‘80 du thing cia TK 241: 400,000.000 Tinh hinh phat sinh trong thang: 40 | 4. Ngay 25/11 nhap Khu met tiét bi tr nvee ngoai dng che 9 phan san xudt voi gia fa 20.000 USD, thué nap kha 1 40%, thué VAT la 1036. 8a thanh toa tibn ta sdn va edc los thud bang ‘én gb ngan hang. Chi phi hai quan, tue kho BA, van chun fa 4.400.000, trong 4 VAT Ia 10%, €8 te bing tin tam cng Tho. ‘ian Si dung vee tin la 5 nim. Bid tj gi 8 16 00081USD. 2 Mua may vi tith ding ngay 8 vin phong, gi4 mus 1.000.000, VAT 5%. 88 thanh to2n bing én mat. Ké toan quyét {inh phan bé 50% gia tr ngay ki si dung, | 3. Cong ty cO tinh hin sta cho lon TSCO a phan kung ‘sin xudt chinh do cong nhan sén wudt cla cing ty thye hien vor chi phi sta chara phat sinh beo gm = Vetieu phy 2.000.000, = Tientveng 5.000.000 isn nude phéltrs; 1.000.000, VAT 10% = Tide mat 2.000.000, VAT 10% Cong vige sta chia lon hodn thanh ban giao, KE toa tvéng ‘quyét inh phan b6 din trong 6 thang bat au ty thang nay 4, Gan ei quyét dian thanh Wy TSCD, tién hanh thanh Iy mot may eva NG 20.000,000, da kn hae 18,000,000, (Chi phi thant ty adm: Vat leu: 200.000, CCDC: 100.000, {én wong phat cng Ahan 300.000; én mat 83.000. “Thu nhap vé tanh: phé lieu thu hdl nhap Kho: 7.500 00. 5. Xay dung 1 nha kho chira vat leu. Chi phi xay dung bo im Cac lal vat leu wudt ing ti gia 10.000 000, Dung cu nné xuét ding va phan B61 lnc tr gi 200,000 ‘ids tvong pha thanh toa cho eng nhn: 3.000.000 hu hao TSC® phil rich la 1.500.000 ~ Chi phi khde td trve tp bing tidn mat a 60,000,000,Nha kno nay 48 xBy dung xong va ban alao dva vo si dung, “Tho! gian stung dy kién 60 tng. 6. Trich ru6e chi phi sia cha TSC dung cho host déng ‘quan Ij 14 6.090.009. Chi ph sta ena lon thue té phat sin va hoa thanh ma heat dong ban hang phi chu bao gb: Tidn trang pha thanh ton cho ong nha #8 890.000 Phu ting wudt ding 06 tr gia 1.800.000 20 wu do bén ngoai cung ep duoc wa bing TGNH t ‘900.000 ‘Sau 66 (cu6l kj), Ké todn én Ranh bu chinh 6 Wich tebe theo sb thucté aba choa, You chu: (1) Binh khodn eet but, (2) | Phan ann vao $6 cai TK 211 cdc ti Heu tren. Bala ‘Tal cong ty X-c6 tal ligu vé tai sn 66 ajnh nh sat 1. | Mua met TSCB hau hinh va due trd cham tong 4 nm voi tng sb tin 18200 tu (gbm gia mua chu thus, tub GTGT abu véo ¥a Ia tr cham), nu mua tr ngay thi gid mua cha thus la 180 tridu, thué GTGT la 9 trigu. TSCD nay duge du ty bang guy TPT. TSCO nay siz dung cho sin xubt, th gin ale dung ey kin Sram. 2. Mua’ moi met TSCD hay hinh ding cho céng tie phe ti 6% gid mua chua thué trén héa on 1a 20 trigu, thué GTGT au v0 2 tnéu chya tr én nguoi bn. Chi phi van chuyén, Hp dt, Chay thir dB WA bing tibn mata 1 tidu. TSCD nay duge abu wy bing qu phic lo TS nay dy kién ding trong 40 thang. 3. Mua mot TSCB nau hinh ding 46 chi hang ai ban voi gid rua chva thu la 280 ti, thué GTGT 10%, chva thanh tod eho 2 bbén ban, Chi phi van chuyén da ta bang én mat 1.7 ti (rong 46 thue GTGT [80,1 tig). Hoa héng WA cho nquet me gi mua tal san 12 1.500.000 ang, TSCB nay duge du tw 50% bing ngubn vén du tr XDCB, TSCO nay ot I khbuy hao Ia 12%inam 4. __ Nnan vén gp lign doanh bing me 1a sn € dinh Rou inh, ‘TSCD nay duoc hei dng giao nhan inh gia tr con fala 100 tris, (Chi phi chay thir dg chi tr bang in mat 1 eu 5. Mua sii mot tit b sdn must voi gla fa 55 wi, tae gbm thub GTGT 10%, chiétkndu thanh toan due hung 1% gi thanh todn, don vi 43 tr bing tn git nga hang. Chi phi chay thir San aE 30000506 = eNsxevotdp | 21000000) 1220000 + NV phe ww Sx 8.000.000 ae | > Ban hang: 18.000,000 pd = Quan ly DN 42,000.00 — ”3. Teich tebe én lvong nghi phep nam eda CNSX tye Hep theo 9 183% 4. Teich ce kin Wich thea lwong theo auy din, 5. _Chuydn TNH nop ede khan kin phi eng don, BHXH, BHYT theo quy an, dng th ut TENH nhgp qu TM 15,000,000. ©. Chitién matt eae Khon con Ia cho CNY sau kh #8 kndu tr ibn bbl thug wat edt cong nhan A 200.000, tkn tam cng cng tc chuathanh toan cia nnn vien B 200,000. 7. CRITM tanh ton cde kh chi phi ela cng dod trong thang 600.000, ‘Yeu edu: Binh khodn eae nghigp vy kinh 6 phat sinh tren, CAU HOI TRAC NGHIEM. 4. Chi tin mat tam ding hong cho CBCNY, Ké tosin phan anh: a NoTKIAI C8 TKITT b, No TKasar Co TKITT © No TKaSA/Co TIA 4 a,b.cabusal 2. Tam Ging lwrong cho nhin vién dgt 1 bing tin mat la 20.700.0004, ké toin phan anh: a NITH/C141:20.700.0008 b.Nratie14: 20.70.0008 © Na34iC111: 20.700.0008 2. Kong eau nde ung 2 2. Cane bang thann on BHXH, ch thal xin pha ts cho nt ven & bp pin ban hg, kos pin Sn 2 No Tks Co TKR No Teed 66-388 Nr TKO9@9/ C0 THEE: a abcaivea! 4. Trich BHXH, BHYT, KPCD tinh vo chi phi cae adi tong ‘si dyng thoo ty I: 2 19% 20% 25% 3 abedtuss * ‘rich BHXH, BHYT, KPCB tinh vio chi phi cae 6i twong Dosnh nghie chia Ngu@i lao dong chis 1b db dung 2b obusai ‘rich BHXH tinh vio chi phi ede 461 tyeng sir dung theo 5% 19% 20% a.beoivesi posses aeee. 8 ». 4 Trich BHXH theo t)I@ quy anh 5% 19% 20% 2,0, edu sal ‘rich BHYT tinh vlo chi phi eée abt tugng sir dyng theo % 2% 2% a,b, cdéusal ‘rich BHYT thoo ty 18 quy alah a: 1% 2% a abc dtu sai ‘rich KPCB theo t 18 quy inh do: Doan nghigp chit Neuei eo aang en 2, babu ding a,b abusai ‘rich KPCD tinh vao chi phi cde déi trong sir dyng theo 1% 2% om 4 a. bcabusal 12, CP NCTT bao gim: Cac khodn tin yong pha thanh ton cho b6 phén lao dong trve ti sxsp, . _Céc khoantrich theo Ivong cho be phan lao dong true bp asp © Céc khodn iin lyong pha thanh tod va cae Khodin tich theo ivong cia bo phan lo dong tre tibp sxsp. 4. Cie khogn tén Iveng pha thanh ton cho edn 86 cing han vin 418, _Trich BHXH, BHYT, KPCB theo ty If 25% (biét td tvong ‘phil tré cho cong nhan sin xudt san phém A 18.000.0004, san ‘phim 8 13.500.0004), ké ton phan énh khoén trich nay aw 8. No TK622: 31.500,000 (Co TK938; 1.500.000 b._Ng'TK822: 7.875.000 (66 7338: 7.876.000 & _NoTK622A: 4.500.000 Ng T6228: 3.375.000, (C6 7338: 7.875.000 4 Ca Scautén abu se 14. _Tién wong lam cin ei trich cde khodntrich theo long, 48 10.000.000 a, cde khodn trich lp tan tt a: BHM: 2.000,0004, BHYT: 200.0004, KPC®: 200.0004. >. BHXH: 1.900.000, BHYT: 600.0008 8BHXH: 1.500.0004, BHYT: 690.9004, KPC: 400.0008 4. Téted ete cau ten abu sai 15. Trich trade wong nghi phép cia edng nhin sin xudt jnhim mye dich: @_Trann su bid dong cia gid thanh sn phim trong trxong hep eng ahan sin xudt nghi tap tung eng mbt tn did, b.DBtinh tan, © Ghinhgn tude chi phi 8 gdm lo ahusn 6 Téted ede cau én abu ang 16, _Trich trrée Wong nghi phép cia nhan cong sin xust fa 3% tién twong trong thang, biét lyemng trong thang la 300 trigu, ké toan ghi nhgn: 8. NoTK622: 9.000.000 (Co TK 334: 9.000.000, b _NeTK622: 9.000.000 (C6 TK 142: 9.000.000 © NgTK 335: 9.000.000 (66 TK 334: 9,000,000 4 NeTK622: 8.000.000 69 7% 395: 9.000.000, 17. Gong ty trich quy dy phong tre edp mit vige lim trong thang 3 18 3% quy lwong, biét tin lyeng trong thang 3 la 100 trigu,ké toan ght nh: a. NoTK627: 3.000.000 (6 TK 351: 3.000.000 b._NeTK627: 3.000.000 C8 TK 336: 3.000.000 6 & Ne TK6A2: 3.000.000 (69 TK 351° 3.000.000, 4 Ne TK 682: 3.000.000 (69 TK 335: 3.000.000, 18. Gang ty phal tre edp BHXH eho nhan vién A 183 trig ing, ké ton ghi ban: a NoTK 3383: 3.000.000 (69 TK 334: 3.000.000, b. Ne TK 138: 9.000.000 65 7K 334: 3.000.000, & Ng TK334: 3.000.000 G0 TK 111: 3.000.000 4 Ne TK6«2: 3.000.000 (Go TK 3389: 2,000,000 18. BHXH chuyén khoan 3 trigu tra phn BHXH tra thay wong cho nhan vién A ma doanh aghigp 68 chi hg, ké tosn hi nan: No Tk 112: 3.000.000 68 TK 334: 3.000.000 b.NeTK 112: 3.000.000 (68 TK 3389: 3.000.000 Ng TK 112: 3.000.000 (co TK 1388: 2.000.000, 4. Ne TK 334: 3.000.000 08 TK 3385; 3 090.000, 720. Cu6t nién a6, do tién long nghi phép trch trade ton hon tién lwong nghi phép thye t6 1a 10 trigu, ké toan albu chink nf sau: a NoTK627: 10,000,000 (€8 TK 235: 10,000,000 » Ne TK 622; 10.000.000 (66 TK 335: 10,000,000 © | NoTK 236: 10:000.000 (68 TK 627: 10,000.000 4. No TK 335: 10:000.000 (G9 TK 622: 10,000,000 8 CHUONG 5 KE TOAN CAC KHOAN NQ’ PHAI TRA ‘TRONG DOANH NGHIEP Balt Cong ty A&C 18 doanh nghiép nop thué GTGT thee phuong phap du wo, trong thang /20%8 6 ti gu nhu sau: + Séduadu thang: + Tal khodn 311: 420,000,000 + Tai Kodin 331: 240,000,000 (Chi tiét pha tré Cong ty » + Tai kpodn 341: $00,000,000 + Tinh hinh ph sinh trong thang 1. Ngay 01, mua vat leu chua tr tién ngu ban X, s6 hxong 5.000 kg, don gla mua: 10.0004/Kg, VAT 10%. 2 Nay 3, vay ngin nan ngtin hang a tr nat no cho Cong ‘y X va Ung trade tibn dy kibn mua hang ky ny 48.000.000. Thor han vay 6 thang, Ii suit 1,89%4Ahang, Thanh ton 1 lan €@ ng ode val kh an han, 3. Nady 6, mus vat tu gid mua cha thué GTGT 1a 110,000,000, bao gém thu GTGT 10%. Nolin hang a cho vay than fod tye tiép cho ngubi ban, thot han vay 3 thang, Iai eust 4.7%théng. Thanh toa 1 lin c& ng gbe val kh dén han, 4. Nady 10, vay ngan hang 48 mua 1 xe tdi ding a8 ché hang, gid mua chva co thu GTGT $00,000,000, thué GTGT 10%, ngfn hang dng ¥ cho doanh nghigp vay trong thoi han 2 nam (6) ‘suit 18%nim, thanh ton fal hang thang) va a thanh foan thse tip cho ben ban. Doanh nghigp 48 nhan xe va thanh todn Ie ph 1”‘rude ba, sang tn bing tin mst 10,000,000. Béng thoi thanh tod Ia thang dau tén cho ngan hang bang tien gi ngén hang, 5. Nady 31, chuyén TGNH tr8 ne vay gin han, ne 98 210-000.000 va ia vay 6 thang vor I sult 1,2%/tnang. Bist hang thang dosnn nghibp da wen tse Hén Ia vay phi tr (A wien truce 5 thang), Yeuciu: (1) Tinh toan va inh kon ee nghigp vu ten (2) Phan anh aot khodin pha td ngui bn BAIGIAIBAIY inh khodn cdc NVKTPS (Ovt : a) 4 NeTK182; 5.000 x 10.000 = 60.000.000 No TK 133: §.000,000 CoTK 331K: $5,000,000 2 No TKAIIK '340.000.000 cork att 340,000,000 3 No TK 182 100,000 000 No TK 133 0.000.000 coTKst1: — 110.000.000 4 ayNoTK211 500,000,000 No TK 133 0.000.000 cork 341 '550.000.000 No TK 211 10,000,000 otk 111 10,000,000 )No TK 635 _: (650.000.000 x 15%/12) = 6.875.000 ceTK 112: 6.876.000 *0 6 No TK 311 210,000,000 No TK 335, 2.600.000 No TK 635 2.520.000 coTK 112; 226.120.000 2 Pham anh vao tl khodn pha ta nguet ban aux ao 000.000 @) __340.000000 | $5,000.00 (1) Tsaar000 600 $5.006.000- -45:000,000 — a2 Cong ty €8 phin 7300 trong thang 12/20x7 € cae nghiép vu inh t6 sau: 1. Ban chiu mat 16 hang th gid 50 tru dng, thue GTGT 10%. Khi Kréch hang thanh tod tikn hang, doanh nghigp chuyén ‘intra no vay naéin nan cho ngan hang | 2 Doanh nghigp dem met tai sin ob ginn nguyen gid $00 tru, hao men 100 tnigu di cim od 68 vay vén dai han. Ngan hang ‘aU kh xem xét 08 duydt cho cong ty vay 80% gid th con lca ti sin cdm 6. Khodn wén vay nay due cong ty tr ner eho ngui ban 3. Do nhu cBu cin vén nén cong ty tn han phat Mant trai phiéu ménh gia 500 trigu thu bing TGNH. Chi phi phat nant tre Dhiba 1 Wieu ang te bng Ben mat 4. Dang TGNH tr no vay ng han la 30 trib, tno vay than aén han tl 50 igu va tr vay 182 tn, 5. Cubi ndm, ké togn ghi nhan mét Khodn vay dai han eén han tong nien a9 sau a 100 rie lar‘Yu cu: inh hn ce NVKTphtsinh tn aia Cb et tiu rong ting 238 ca cng TAA a sv: 1N-Sé6a au tnang (4: 809) | #11331 cing y Long Vo: 17.000.000 fa C0) 41% 391 cg y Pht Sat 2.00000 (ot C9) 414321 gy Tinh Long 10.000 000 (au Nap che ti khan ic 8 98 ho Che hip wy phat sinh trong thing 1) hap kno ang ot otra tn cho cng ty Linh Ha 5000 met nA git mun chva thé TODD, thé suit GTST 10% Nau than ton rade Mon guy anh 88 zee hdng cnt sh 1%! ga nan oan 2. Tra % sb necing y Pratet ng tin mat 3, Thanh ton ht ng cong ty Linh Ha bmg chuyén Kon shu otra ehiét bu dupe hung do than togn sm tba ra 4. Ging ty Thanh Long gia 1) hang hoa doanh nghiép ct sing twee, ois eva hu 800000006, ub sudt GTET 10% DDoanh nh km ohn abu chun va map ko 6 ang ny anh nghiépthanh ton cho cing ty Thanh Long ba ibn mat 56000 0004 tr wo #8 bind ag tvoe vio tang tde cho cna ty Thanh Long, cn is ninco y Thanh Long 5) (Ung truéc bang chuyén khodn cho céng ty TT Contruction 200 0000004 chun x4y dng van pong con t ‘Chuyén khodin tra hét ng cong ty Long VO @) Lap dan kan (2) Mésbctét eo i thanh adn vesting ng ban ] * | (2) Th hign et tu pha te ngu an tén Bang cOn abi ke toan, ai gia Bal s Dinh knodn: (av dng) u NoTK 156 0.000.000 NoTK 133 5.000.000 (87K 331 Lith Ha '58:000.000, a NoTK 391 Phét Bat 9.000.000 coTk 111 9.000.000 Ey NoTK 331 Linh Hai 150.000 coTK 515 580.000 NoTK 331 Linh Hal 54,450.00, coTK 112 '54.450.000, 4 NoTK 186 80,000,000, NoTK 133) 8.000.000 (087K 331 Thanh Long 188,000,000, NoTK 381 Thanh Long '50.000.000 8cork 111 0.090.000 a No TK 331 TT Contuction 200,000.00 otk 112 200,000.00 eo NoTK 331 Long Va 17.000.000 comK 12 17,000.00 “Thé hign trén Bing COKT chi tu Phal tra ngudt ban: Ben Ngubn vén Pai tré nguos ban, 31,000.00 Bén Tal ean: “rd truce cho nue ben 200.000.000 Bais C6 cae tal liu trong thang 6/20x8 ea doanh nghigp R12 nhw- sau (avt: dng): ‘Av 88 du du thang: +7311: 210,000,000 47% 331 120,000,000 (Ou Ce, Céng fy X) (Ce ti Khodin kre £6 86 du hop Wy B-Cac nghigp vy phat sinh trong thang: 4. Vay ngin han ngiin hang da cho cdg ty X gbm 98 ng ky tse va ting trubetién nang ky nay 30.000.000. Ther han vay © thang, lat suét 1.22%4tnang. Thanh toan 4 ln e€ ne gbe va I ki dn non. 2. Vay dai han again hang a mua phuong tén van t3i ding cho host dong kinh doanh, gid mua chya oS thué GTGT a Poco eesl ee eee ee ee tao woy 8 ob naman rst stan bey Bou aps ots nt nar ene p ese oe Sono shee Saeguannwestere wail e fiatnren Amcor ee ecein Fonte ead ur cron sestnan aes ated feel nelennao Reali’ aes erste be {aos esoan Hace ita sorte 4 Ma cong cu dung cw chva ta én nguot ban ¥ 6 hho {on eon gd men chee med OT nebo, es bok coe ty wy ie nd Ns capa a us ng ae ae BCDKT. 7 Bais ‘Tal cong ty A30 trong thing 42/20x7 6 tai ligu nhur sau: | 41, Ngay 01, nan ban gia va va v2o si dung mot TSCO hou ‘inn theo hop ng thet chion, tht han ue S nm Ge top y eda tai sn thu® 18 3.600.000.000, tub GTGT 10%. La hus hdl 1.2%ftng tinh ren sb dno gée oki din. Vn ob, tn thud GTGT va i hus aoe ted cub’ ms tng | 2. Ngay 10, pt nan 4.000 tr phigu ky nan 4 mam, mén gi 1.000,000Rr phi, ii sult 1S%nsm 8 eau. Trl phi d bn theo ding men gia va én thu due chuyen vao ti ktodn gan nang. 3. Nasy 18, phat anh 2000 tra piu ky han nae, mois 2.000.000 phi, gi ban tei phigu a 1980.000Rr8 phy i suit 12%/ndm td lel ude. Tn phat hanh ta phi dvoe thu bing tin mat | 854. Naty 31, ohn héa don GTGT th ti chon TSCO a8 hus < paay 7, doant nghigp 8 eh ibn mater gBe ph a tong tng 12, eué GTGT van i me 5 Cubindm x, xtc anh va chuyén 35 no dai han bn han ed {ca sin 46 ton tp theo la 180 000.000, veuchu: "ith nbn vA nh kod ie naigp wtb sais Tech tu kd tos thing 122038 oda Cong ty 8 nh sau: 1 Phat nnn 5000 ta pidu ky han 5 nm, ménh oid + 900000 pri, st 105m tr sau Sb ibn Ban te phiéu theo dung ménh gid d8 doc chuyén vao tai khoain tién giti tan pang cla cong 21) Phat han 3.000 tt pmb KY ian 5nd, minh gi 5.400.000 pri, a ut 6nd sa. Ta tho chm nay, Wai sult hoy ng vén cla ogi hang ta eho gud gh 8 4punam Ooi sutton tm hom ist anh nga nén cha y ban i ph voi ia 4840000 pb, Tg 8 in thu pt hanna piu Gre chun vao ta Koda tin gi ngin apa el con 3. Phat anh 9.000 ti pri KP han 5 mdm, minh ot 5 900 0008 pid, 1 sult Eva tr sau Ge sta th didn, sult uy dong vén ca ngn hg tr cho ng i "8.3m Do teu t nvmg abs hon Ii sue Sonn nha neh cng ty ban tipi ve i 5 050.000hra phd. Teng 38 sy th phat Ranh a phidu ze chuyén vot Khan én git nn hang cia ctr ty 1 nen on CTT ut tein, ge pie ong thapa 12 la 0.000.000, ue GTGT 2500000, Sn i hab pt tri890000,000 85 5. Phat anh §.000 tai phidu ky han § nam, ménh oid 1.000.000Mrai piu, Iai suét 8%Inam tr I ting nm. SB tn ban 17a phigu theo dang ménh gia 8 avoc chuyéinvao tai Khodn tik i ngan hang cia cng ty. ‘You du: Tinh toan va dinh khoan ké toén tién quan dén cae aghlop vy tron. Bai? Cong ty A&H thube 6r trong nop thub GTGT thee phuong phap Knut rong thang 1 nam 20x8 o8 cdc ta iby lin quan dn thud a cc khodn pha nop Nha nvéc nhu sau: + 86 du au thang: © Taikhodn 3334: 3.500.000 4 © Tai khodin 133: 22.000.000 4 + Trong thang phat sinh cde nghigp vy sau: 1. Trué mon bai pha ngp trong nm a 1.000.000 4 2 Nop thué mén bai bing tn tam dng 3.__Nép thud nhap khdu va thu GTGT eta 1 ang hoa moi ihgp Khu rong thang bing in gi ngan nang, Bit gi tinh thud nap Khdu cla hang nda I 60,000,000 6, thub nap ku 1 52, thu GTGT hang nhap ku a 10%. 4. Mua chiy hang héa ahap kho véi gia mua chura thud 18 20,000.00, thu GTGT 10%, 5. Ban hang trong thang: gid ban cha thué 120,000,000 4, thu GTGT 10%, ¢a thy bang bén mat 6 Dang TGNH nép thué TNDN cia nde td. 7. Oya ten bang tam tinh voice quan thué, xa dinh 66 thud thu nhap doanh nghiép phi tam nép trong quy nay lé 8.000.000 4, oan nahigp 68 nép vao ngan sach bing TGNH 878. Khdu ty thu GTGT éhu vio vi éhu ra phi ndp thing ay You clu: (1) inh khodin cae nghigp w kin té phat sinh (2) Xa dnh s6 thus GTGT edn phi ndp trong Ki (Phan anh vao ect Khon tu, CAU HOI TRAC NGHIEM. TK331 “Phai tra cho nguol bin” e6 #6 du: Ben Noy Ben co Bén No hode ben Co a,b,c du ding 2. Xa dink thué thu ahép doanh nghigp phat nop hang ‘quy, ké ton phan anh: 2 Ng TK842/ Co TK3294 Ng TK821/ Co T3394 © Ne TKA21/ Co TK3I94 4 a,b,edbusal 3, Talkhoan no sau ay Ia tai khoan ng” pha tr: 2 Chiphithue nha ta de Cae khodn phat © Cac khoan pha 4 Gépvénlién doanh 8s 4. _Khoain ng pha ted ng han ding a6 chi 2 Cac kon no’ pha tr 6 thoi han than ton trong vong am 1. Cae khodn ng pha tr co the han than tan trong mét chu 1 kinh doaah cde coanh nghiep & Cdavabdébuding | 6. Thea caccau ten 6bu eat Vite tanh toun cde ngha vy hign tal duge thye ign 5 bing 2 Tebbing tin | 8 curgedpden ve Thay nga w ay bg nha w tte 4 abedbu ding | 6. Nop tpt oh tao cen | © Camkdt onan hang ha, 2 Camb ota w op dng & a dabuaing 4 ababusa! 7. Phat hanh trai phiéu c6 chiét khdu ta: | 2. _Pratnann raphy ve mann ga xd hon gi ha al pris Pathan phidu vi ménn gan on gi da pds © ababuding 6 apatusale. | TK 949 “Tri piu phit han phan an = thi phn chip ii vay pha tr Pai duce gh aén dn vao eh pong tong ky Ghinhn ve te chm do han tpi Chi nngn vao tot aim phat han tr pb Tit od ede ct rn du sl Sea 12. hi doanh nghigp phat hanh trai phiéu c6 phy trOi thi phan phy tri trai phiéu sau Kh phén nh vao tal Khodn phy. {19ltral phiéu thi: &Buge ghi ting ngudn vn kinh doanh da doanh nghiép Phan bb din a ghi gidm eni phi al vay ting kj © Buge gh ahs vie thu nh Khe 4, Buge ghi ana dcanh thu nhgn trrée, sau 46 cinh ky phan 8b 3. Ce khodin dy phong phil tré thong thuvng bao gém: Dy phiong ph tré bo hanh sn phim; cong tinh xy lip Dur hong pha tr ta ca cu doanh nghiéo Dur hong phat abi vei hop ang ori ro lm Tat ed cdc cau wen ab aang 14, ‘Thing 1 nim X dng ty A vay ngin hang 86 tkn 1a 100 ‘rigu, ther han vay la 2 nim. Vio ngay 34 thing 12 nam x, kb ton céng ty A chuyén khoan vay dai han thank ngdn han, kb todn dinh khoan nhur sa 2 -Neet/co311; 100,000,000 & —Ne341/C0315: 100,000,000 & —a,babu ding 4 abebusal 15. Ki doanh nghigp img truve tin hang bing tién mat cho ngwdi ban sé tibn 10 trigu,ké tosn ghi gn: a. Ne 141/814: 10,000.00 B._Ng 138/66 114: 100,000 000 © N¢931/60111 10,000,000 4 No 131/¢8111 10.000.000 or16. _Khodn ng phal ta dai han ding chi: Cac khosin ng pha tr co thoi han thanh toan ti nam ee ten Cae khodn ng phi ta co tho han than ton tn met eh ky kinh doanh eda doann nghep & Caavanaiuaing 4. Tied caceau ttn abu sai °2 CHUONG 6 KE TOAN NGUON VON CHU SO HOU ‘TRONG DOANH NGHIEP Bat | Tal cong ty H30 66 ta ig trong thing 1 nam 20x8 nh 1. Chuydn s6 eu cud nam 20%7 cia ta kas or nue eri phn ph sang ta khan Toi nhun cha phan phd nam 2x8 ta 56,000.00 2. Nhdn vén 9p lién doanh bang mét TSCO hau hinh a ava vito hat déng. Hei dng én doanh dénh gigi tr tai sn hay la 240,000,000. Chi phi tp €3t tue ngodi tr Béng vée gi naan hing 68.000 000, rong a8 thud GTGT ls 6.000.000. 3. TS.chde eho nhan vien a nghi mat do qu7 proc Io ls tor Bang tén af ngan nang ta 40000000. i 4 Chi quy phic loi 8 tang qua tt cho CECNV nang tia mat sé ibn 10.000 000, 5. Bien ban do nl dog quan thé duyet trong = ‘ot hun chia phan phbi ola ndm X-1 duge trich eho ede quy niu sau: Quy BTPT: 25,000 000, qu? a phong tai chinh: 6.006.000, ‘qu khen thuéng:10.000.000, gu? phic a: 16.000.000. 6. _Kétchuyén la sau thué thang 1 nam x 420,000,000, ‘Yeu edu Dinh khodn ede nghigp vu tr. | 93Bal2 ‘Tinh hinh phat hanh 6 phiéu cua c6ng ty cb phn Hoa Lan ‘rong thang 6 nam 20x7 nw sau: 1. | Pht nanh them 20,000 ob phiéu ménh gia 10,000/p, gia ‘shat hanh 15,000I¢p. Cong ty da thu tién phat Ranh ob phibu bing 1m gi ngan hang. 2. Bai no! e8 dong quyét dinh chia cb tue mam 20%6 cho cb Gong lo 1.0004He8 phidu, $6 lvong eB phibu cubi nam 20%6 la 2.000.000. Trong 46 c6 tte $8 duo tra bling tibn la 100,000,000, 16 cen Iai doe tra bing €& phidu (teong dong 10.000 ob phi enn gia 10.000H¢p). 3. Trdcb tic nam 2016 cho 05 dong bing bén mat 4. Mala 6,000 e8 phigu eta cong ty lam cb phiéu qu9 voi gia 13,9009 5. Tai phat hanh 5.000 e& phidu quy vei gid 20.000Vep, a8 thu ‘duge bing ten gi nga han ‘Yeu clu: Binh khodn cde nghigp vy trén. Bais Tai cong ty Phong Lan 6 e&e tl gu sau + SSdv ngay 3162007 'b Tai Khogn 414: 118,000,000; Ti Khodn 415 : 12,000,000 ‘Tai Khon 4311 18,000,000 ; Tai Knodn 4312: 6.000.000 | Teong thang 7/20%7 ¢6 tinh inh nhu sau 1. | Ngay 57, rut TONH v8 qu7 8 chi Ken thuting 6 thang du ‘nm a 14,500,000 , Nady 8/7 €8 chi xongtién thug. 2 Ban sa0 k6 NH ngay 8/7 tanh oan tén thue chigu phim ‘hue wu HO phy nla 6.000.000, do qu? hci da tho. 3. Ngay 1077 theo quyét inh cia Ban gidm ac a3 sung quy ‘dy phong tai chinh a8 bé sung vén hoat dong fa 10.000.000 94 4. Nady 2017 Cty dure duyet cho tam bich ee guy quy 2 tH I inhuan gbm : qu? du tu phat tin: 4.500.000, quy dv phong te chinh: 2.500.000, qu7 phic lot 2.000.000, quy hen thudng! 6.000.000 5 Nady 22/7 Cty 48 ding quy shu ty phat tin a8 mua 1 “TSC dng vio sin xu, gi thod thudn : 50,000 000 ; thud GTGT 10%, Chi phi van chuyé TSCB va Cty 8 100.000. Cty 48 thann {oan nét én mua TSCD va chi phi van chuyén bing ln mat. 6. B40 cdo quy tin mat ngay 25/7, pha ding qup phd lr tr chip kno enn at ust: 500,000, 7. Chitibn mat mua mot TSCD dung cho nha tr cua Cty gia ‘mua chur thué 10,000,000, thué GTGT 10% - do quy phe loi ah tho ‘You cu: Bjah Khoan ta iu trén, BAIGIAIBAI Bvt: Bing 1 a) NoTK AN 14,500.000 otk 112 14,500,000 b) No TK 4312 +4.500.000 co TK 394 +14.500.000 No TK 334 14.500.000 coTKnt 14,500,000 2 No TKASt 5.000.000 coTK 112 5.000.000 3 Ng TKAIS 10,000,000 coat 0.000.000 4 Ng TKAD +5.000,000 coTK a4 400.000 95 |cork ats 2.800.000 ce TK 4912 2.000.000 OTK 4311 6.000.000 5a) NoTK21t 50,100,000 No TK 133 5.000.000 cork 111 56,100,000 b) No TK at 50,100,000 cork att 50,100,000 6 No TK 4312 500.000 cork 111 500.000 7 a) NoTK211 1.000.000 coTK 111 1.000.000 b) No TK 4312 +1.000.000 co TK 4319) 1.000.000 Baia + 86 dw ngay 31/03/n cia Tai Khodn 421: 300,000,000 6 , coh at gm: “Tai Khon 4211: 250,000 000 4 (Tal Khoa 4211 ~ Nam n- + 160.000 000 4) ‘Tai Khosn 4212: $0,000,000 6 + Trong thang 4, Phong KT c&ng ty A c6 ta igu nhur 8 1. Nady 20/4n tam chia Ii len doanh thang 3in eho cng ty M bing tn mat ia 12.000.000 4 2. Nady 2214/n, Can cu bién ban hop ola hel Sing quan tr, li Inhuan cua nam 1-1 duge phn chia nhu sau: + Thich uy aut phat tidn 1a 40% + Loi nhuan phaichiacho ben ln doanh (Cty M) 1a 10% + Loi nhuén con ii duge Wich auf dy phong ta chinh 2 0%, quj ken thug phic lola 50%. 96 You elu: Tinh ton va phan anh vio tA khodin tin hint trén pais Tai mot doanh nghip c6 tinh hinh 4c toa! ngudn vn quy 3 hu eau: 1. Chitam ong cho ahaa vin Y bang ten mat a8 mua dung ey thé thao do Quy phac Ig dai tho: 4.000,0006, 2. Chitin mat 68 sta chi gian may karaoke’ phue wu gi ti cho cbng nhan vién 850.0004, rong 46 68 cé thud GTGT thué suét 10%, st dung tu nguén Quy phic lt 3. Trich 86 t€n 20.00.0006 ty Quy khan thudmg thang cho mét sé cong nan vin hoan thanh ké heach qu) 2, ng th cho ‘8 céng nhan vien nay dee di ngh mat 4. Chi khen hating cho e6 cong ahén vign nol trén bing én mat 5. Chi tén mat tam ung cho nhan vién X 48 ain dosn di nghi ‘mat 6.090.0004 do Gus knen tung th. 6. Nhan vin X thanh ton s6 tn tam tng €8 chi cho doan nghi mat kém theo ching te 5,500,008, trong 40 08 oo thus GTGT thud sust 105, 96m thea np lai cuy. 7. Chi tén mat 26 sia cada glan may karaoke phe vu git {cho cong nha vien §50,0006, trong dé 48 co thué GTGT thud sudt 10%, si dung te nguén Quy ph lot 8. BB sung nguén vin xay dung co ban to Guy Diu ty phat tnibn 10,000,000, 8. Theo quyét gin ea Ban gia ae, tam rich ede qu7 trong {uy 3 ly trot nhuan nh su ‘Quy Bau tu phat wién 35,000,008 = Quy khen tnuéng: 15,000,000 9‘auf phe igi 8.000.0008 10, Dung Quy phic loi mua mot t vi dat & phong &n cia cong ‘ahaa vien, gia thanh ted 11,000,000, thué GTGT 10%, chua thanh tog 11. Nnan wien ¥ a mua dung cu thé thao va than toan béng chirng ti v6 #6 tn 4 200.0006, #6 tn thibu ON a eh! TM than toan cho nin vien ¥. ‘Yéu edu: Binh khoain cde nghigp vy kinh té phét sinh. CAU HOI TRAC NGHIEM 4. Vén end sé hau bao gbm: Vin gop ci chi sf hau, théng du vdn 8 phan hoa, ob phiéu quf, Jot ahuan chwza phan phot . Chen gch anh gift sn, ch ch gia | Cacoaiquy va nguén vin abu te ay dung ban 6. Tatod cae cau tren. 2. Khi doanh nghigp A mua 10.000 6 phidu quy tra bing tién mgt, git mua la 12.000 diCp, chi phi glao dich mua eb phiu tring tién mgt a 1% gid mua. Ké tosn phan anh: a Ne ais 1.200.000 co111 1.200.000 b.) Noa 1.200.000, 8111 1.200.000 Ness 1.200.000 co111 1.200.000 4 Noait 1.200.000 8111 1.200.000 98 3. Géc yéu t8 ten quan trye tiép an vige xte dinh Joi ‘ahugn: Doan thu va eh phi Doan thu va chi phi sm xudtkinh doanh © Doan thu thu nhap kde va hi ph 4 —Thunngp kid va chi phi kn 4. © ther aiém két thie nm tal chinh, eée khodn muc tién 1 £6 abe ngoait@ phil duvge bio cho bing ty gid cui nim tat chin, bao gém: 8 S6du cla cde Tal khodn tkn mat, TGNH »_S6.dv cia cae Tal khodn tn mat, Tidn Oi Ngan hang, ne hai thu, no phair © Sé.du cia cde Tai khodn tidn mat, Tin gi Ngan hang, bn dang chuyén 4. 88 u cba cdc Tai khodn tn mat, Tidn gi Ngan hang, ten NoTK331 100.000 coTK 186 100.000 Ng TKS2I 100,000 coTK 131 100,000 6 Ng TK ISS 100,000 coTK 131 100,000 44, Cong ty X 1a doanh nghigp thong mal, tinh thué GTGT theo phutong phép khdu tr, xult khuyén mai cho khach hang ‘A.10 san phém, biét gia xudt kho san phim nay 18 15.000a!ep, sid ban san phim nay 18 20.0004/sp, VAT 10%. Ké toa c6ng ty X ahi a NoTKex2 150.000 co TK 156 160.000 M916. No TKe41 cork st ca TK 3334 No Tk 641 coTK 156 No TK 632 C3 TK 156 No TK 641 co TK 512 No TK 832 69 TK 156 NoTK 641 co Tk 512 coTK 2921 Cong ty A 1a doanh nghigp thong mai, tinh thué GTGT theo phuomg phap khéu tri, duge nha cung cép A khuyén ‘mai 10 san phim, bidt gla mua san phdm nay 1& 20.000d/5p, 220000 200.000 ‘20.000 150.000 150,000 150.000 150.000 220000 220.000 150.000 160.000 220.000 200,000 20,000 VAT 10%, KB toa cng ty A ghi: 150 No TK 156 No TK 133, coment No TK 156 coTK 711 No TK 156 No TK 133 coTKaty No TK 156 comKatt 200.000 20.000 220.000 220.000 220.000 200.000 20,000 220.000 220.000 220.000 18. Cong ty Ald doanh nghigp thong mal, xuét 100 san ‘phim g@i ban cho khéch hang X, don gia xudt kno 6,000 asp, {om gid bin 8.000 alsp, VAT 10%. Sau dé khéch hang X nhén ‘ge hang nhung chi chép nhin mua 900 sin phim, s6 san phim con lai Khéch hang X dang gio hd. Ké todn cong ty A ‘ghi nhan phan hang hoa ma khach hang X dang git hd: a Ng TKI38 800,000 (60 TK 187 800.000 bone TK 138 500,000 (co TK 187 '500,000 © No TK 002 00,000 4 NoTK 002 00.000 131cHYONG 9 KE TOAN THANH PHAM, TIEU THY THANH PHAM TRONG DOANH NGHIEP Bait ‘Tei cong ty Tién Phat c6 tai igu sau (Bon vi tinh 10004); 41. uit kho thanh phém gti bn, gi4 ban eva thub GTGT (10%) 240.000, gi nut kno 180,000 2 Chitién mata cho nguei van chuyén hang tidy thy trong ky la S600 3. _Xuét kho than phim ban trze tép eho khach hang vei gia ban bao gdm 8 thué GTGT (10%) 18 30.000, gi thc tf xudt Kho 250,000 4 Mua vat ligu nhap kno chya thanh toan tién cho bén ba, ‘ing s6 tin phi td bao gm cd thub GTGT (10%) la 99.000 5. Chi tién mat ta tén van chuyén vat leu & manip vu 4 ve kno Cong ty 25 (ba0 gbm VAT 5%), ‘Yeu edu: Tinh toan, inh kh ta eu ten, a2 Tai doanh nghigp RR cé cée tal igu sau: + S6 dw au thang 1/20X9: TK 152: 8.750; £6 knong 1 000K. + Tinh hinh phat sinh trong thang 47x (Bvt: dng): 1. _Nhip kho 1.000kg vat tu cha i ttn cho ngudi ban: ie ‘mua 9 6006tKg, thud GTGT: 10%, Chi phi vn chuyén la 100.000 178 bing tibn me 2. Xust kho 1.700 kg vet lau, tong a ‘Sin nuat sén phen: 1.700 kg Phuc wy phan aug 200 ka ‘Yet Hey xudt kno tinh theo pong phap binh gun cust ky. 3. Khu hao TSCB phai tich: Phan xuéng sn xubt 450.0006, 'bo phan nan hang 300.0006, bs pan GLON: 150.0004, 4. Tiénlucng pha td cho cong ahan vién ba0 gdm: cing aan ‘eve tp adn xudt 1.200.0004, nnn wien phan wna 200.0004, shan ign ban hang: 400.0004, nhan vién QLON: 450.0004. 5, Telon BHXH, BHYT, KPCD theo quy dah 6. Nhdp kho 1.000 sin pdm duge sén xudt haan than 7. uit kho 600 sn phim a6 ban cho Khach hang: gid ban = 4.5 gia vén, thu GTGT 10%. Khach hang chu thanh toan tn Yeu ciu: 1) Tinh tean, dinh khode cc ta leu en, Biét dn phim 3 ang cubi thang la 912.5000, 2) Kétchuyén dd xa cnn két qudkinh doanh cub thang Bas Cong ty M la doanh nghigp sén xubt cdag ty chuyén sn xudt ban van phong ‘86 leu abu thang tOnhu sau: ‘tan contin [ab teng | P™BERE | ‘Ap dung phwong php FIFO tinh gia hang xudt ko. ‘rong thang 10/20X8 phat sinh cdc nghigp vy sau: 1. Ngay 3, ban 6 ban 81 gdm 15 cai va 6 ban B2 gbm 20 cai cho Khach hang A. gid ban 2.000.000 aleai ban 81 ve 3.000.000 lea ban 82, VAT 10%, Khach hang chur td tién. Tra én mat chiph van chuyén hang ai én 1 1.050.000 abng a8 bao gém thu VAT 5% 2. Nady 10, nhap kno ti sn wust 30 ci ban 1 vor gi than ‘hap kho [a 1.300.000 dlcai va 40 cal ban B2 voi gid thanh nha ho 1.600.000 ala, 3. Nady 11, khach hang A thanh toan nét bn hang & ngay 2, 4. Naay 14, xudt kno 25 ban B1 va 30 ban 82 gi cho eae cba hang d& cao cla hang ban. 5. Nady 28, BP nhan sy chuyén bang Ivong cho ké toan, sau Kiting hop: ‘Téng long nan vin ba hang phair: 10,000,000 VND. ‘ng lzeng nnan vin quant) phar 1.000.000 VND, 6. BHXH, BHYT, KPCB trich theo qu dinh cia Nna nude, 7. NaBy 30, eva hang ban ban lam bang Ke ban hang va nop ibm mat vb cng ty, 26 eu ah sau | sb ngng | POP OW Ban ERA THO) [onion [ séivong | PPO ty [a= 7506005 le [os 2.400.000 You ci (1) Aho enti w kn bn (2) Két chuyén cdc khodn 6 llén quan a6 xe gin KOKO. Gid ‘8 thud TNON c6 thué sudt a 256%, BAIGIAI BAIS 1. Binh khoan e&e NVKTPS 1. a)NoTK 131A 99,000,000 corKsi 90,000.000 (95x 2.000.000) + (20.x 3.000.000) 138 87K 3331 8.000.000, b)NoTK@632 48.000.000 (95x 1.200.000) + (20. 1.500.000) (C67 18581 18,000,000 (35 x1.200.000) (C27 18562 30,000,000 (20.x1.500.000) ©)NoTKes 1.000.000 No Te 133, 0,000 cork 111 1.050.000 No TK 18581 38,000.00 (30x 1.300000) Ng TK 15582 64,000.00 (40x 1.600.000) COT 184 102,000,000 NoTK111, 99,000.00 (CO TK 1314 198,000 000 No 7K 187 79600.000 (C6 TK 18681 32,000,000 (8x 1.200.000) + (20. 1.300.000) (08 TK 15682 -47:500.000, (x 1.500.000) + (28x 1.600.000) NoTK641 10,000,000 NoTK642 —15.000.000 coTK 334 25.000.000 NoTKs41 1.900.000 NoTKs42 2.850.000 NoTK334 1.500.000 (co TK 398 6.250.000 2) NoTK 111 148,500,000 coTkstt +95000,000 (20 x 2.500.000) + (26 x 3.400.000) CoTK3331 13,500.00 by No TK632 165.000.000 15cork 15781 25,500,000 (x 1.200 000) + (18x 1.300.000) 6 7K 18782 39,500.00 (6x 4.500.000) + (20x 1.600.000) 2) xXfeainh KaKD 1 NoTK9H1 143.750.000 co Tk 632, 113,000,000 ce TK6e1 12.900.000 ce TK 42 17.850.000 2 Ng TKSIT 225,000,000, coTken 225.000.000 3. LN tue thud = 225.000.000 ~ 143.750 000 = 83,250,000 ‘Chi pi thué TNON pha ngp = {81 250.000 x 25% =20.312.500, No Tk 821 20:312.500 co 1K 5034 20.312.500 6. _Kétchuyén chi phi thud TNON: No TK911 20312.600 co TK 821 20:312.500 7. Kétchuyén foi nhugn sau thé TNDN: NoTK911 60.987.500, cork ant . 60937.500 Bais ‘Tal mt ON sin suit €6 ede ta tu sau: + SD dau thing ova tai hod 155; 20 teu (400 6p) + Tinh hinh phat sinh trong thang: 156 4, Nnép Kho than phim duoc sn xust hon thanh tong thang, #6 lwong 1.600 sa phdm, gia thanh sin xust mst san ‘phd 92,0008I88n phe, 2. Xullt kno 600 sn phim ban tre tiép cho ken hong A va ‘cura thu tién,gié ban 140.000 dng/sdn phim, thué GTGT 1036 3. Xudt Kho 1.000 an phim ban te tp cho kach hang va thy bang tn g8i ngan hang, gf ban 196,000 dng, tus GTGT 10% 4, Khach hang A 68 nghi doanh nghiép gidm gia cho 84 san phim 8 mus do sn phim mua khong dung quy esch nn a thod thuén. Ti 18 giim gid 10% ol@ ban (cd gdm thud). Doan nghigp chp nha khodn gifm glé nay va tinh vao s6 tén A ehua tanh toa 5. Khéch hang A thanh ton tosn bp én mua sn phim doanh rghit bing tn git again hang 6 Kh hang 6 Iai 100 san phim €3 mua do chat trong sn phém khong dng nhu hep dng, doanh nghip 63 nhap la ko 86 sn phi nay va chi tin mat la ten cho sé sn phd tr li va td va chuyBn san phdm bt lal 100 000 7. Tinhinh chi phi tn hang vaehi pn qua If phat sinh cho bang! — eee oes en [ehiphiBH | 7.000) 2000) 1800) 6009 Ta) Tis [eae ten veo]You elu 1) Binh knodn va ghi vio tai khodn cde ti gu neu tn 2) Két chuyn cc khodn co iin quan a8 xtc dink két qua kink soanh Bigt Sdn phém xudt Kho tinh theo phueng phip binh quén gia ‘quyn, thué TNON ef thud sudt a 25%, 3) V6 so ab thé hign méi quan 8 gia cdc Knodn chi phi va kat qua kinh doanh, Bais Doanh aghiép NT hach toan hang thn kho theo phuong phép Ke ‘eva thucmg xuyén, tinh gia hang wut kho theo phucmg php biah ‘quan aia quyén eudi ky, tinh thud GTGT neo phurong phap Khu ‘na. Thanh phim tan trong Ky ehiu thud suat tue GTET 10% Doan nghiép €6 tinh hinh t8n Kho thanh phim du thang nh = Sin phd H: 800 sp, don git: 100,0008/¢0 ‘Sn phdm Mt 1000 sp, dom aie: 250,0008I5p ‘rong thang 66 c4e nghigp vy kinh t phat sinh nh eau: 1. DN ssn xuit va nhap kno than pdm Sn phir H: 82005p, don gi: 108.0004/5p ‘Sin pdm Mt 7.00089, don gia: 230 0008/6 2, Xuat kho trong Ky: + B61 v6% sn pha Hi ~_ uit ban 6.000 sp. Trong 46, 1.000 sp thu bing tién met '3.000 sp thu bang tén gti ngén hang, 1.000 sp chua thu tin. Bon giachva tus GTGT 150.0000/5p ~_ Xust 2,000 sp dem g6p vén lien doant ngin han, gi do cae ben Ben doanh danh gia la 130,0006/5p + Bi vei sin phim m: 38 ~ Xuét aU ban 1.500 sp, khach hang 48 nhén duoc hang va {erp nhnthanh toa 1.400 sp vat eh6i tanh ton tei 100 9p ‘Bon gia chur thué GTGT 200 o00a/sp ~ Xudl ban 4 500 sp chur thu 88n, ON cho dom vi mua huding idm gid 2% tinh theo gis ban cha thud GTGT va adng 9 ta vas odin pth. = Téng chi phi ban hang va chi phi quan iy doanh nghip rong tap hop ohe sau: = Chi phi ban nang: 0,000 0008 ~_Chiphi qué ly doanh nghigp: 60 000.0008 Yu edu; Binh knodn cae nghigp vu kinh t phat sinh va xde inn &t qua kinh doann, Bais [Mot doanh nghigp cé tinh hinh iu thy thanh phém nf sau: Tén ddu ky: thann phim A 100 thanh phim, gid thuc té 9.95008 (Cie nginigp vy phat sinh trong kj nhu sau: 1. _Doanh nghiép nha kno 800 than phd A, gid tanh and kno 8 870d 2. Doan nghitp xuétkho gb ban cho ngubi mua M 800 than ‘Bhd A, gid ban méi thanh phim ta 12.0004. Chi ph van chuyén tra bing tbn mat 150.0006. 3. Nhin doe gity béo cla nguoi mua M 8 nhan duoc sb tanh phim ten. 4 Doan nghiép nha kho 1.000 thanh phim A véi gia thanh ‘hap kho 9.9800, 5. Doan nghigp xut kno ban cho ngudi mua N 850 thann pdm A, gid ban mBi than phém la 12,5004. Noubi mua nan 159hang tai kho thanh ton bang tién mat v% bing TGNH. Chi phi béc ve ta bang tén mat 50.0008 ©. Nabi mua M 8 nghdoanh nghiép giém gia hang bén NVB i chat lvgng hang gidm, doanh nghigp dng j gidm 5% ten gis ban (bao gém cd glam thud GTGT) 7. Nan duge aidy bdo cia gan hang ve khodn tikn ngudi ua Mra 8. gui mua N tial cho doanh nghigp 60 thénn phim bn INVS bj mat phim chét, doanh nghigp ang y hung =6 than ‘phim nay nguéi mua dang gio he. DN td tkn cho ngue mua bing tin obi ngan hang nhung chua nan duge gly bé0 cba ngén hang 9. _Doanh nghiép nhan duge gify béo cla ngan hang vé khodn ibn tla cho ng mua N, Yeu edu: 1) Hay dinh khodn ede nghigp wy kin #6 trén va gh vlo cc ta ‘hon en quan. Gia xudt ko tinh theo phone phap FIFO. 2) Tinh ii 18 biét ing chi phi quan ly aoann nghiép 2.600.008 Bai7 Cong ty Minh Phat la mot doanh nghigp sn xubt, nop thué GTGT theo phuong phap kh tr. Vao thing 2 nim 20x8 o6 cae ti iy |. Thanh phim tbn kno du ky 1.5005p x 25 0004"8an phn (Ohi phi sn nut d6 dang au aj: 2.000:0008, (Chi phi sn xu phat sin trong ky 160 | eve ip S| S50] BEGG] TOOT — auiniy sx +000] auy | 100) «10.00) | Bo phan BH 2.000) din 200) 120.000} 156 phan LON 4000] | 200) 240.00) yaa chia Hud, a GTGT thd sudt T% 4. Thanh phdm hod thanh nhgp kh la 2.000 sin phim, cho biét chi phi sin audt 66 dang uh kj- 1 300.0008 5. ust 2.200 sn phim ban tue tgp cho khach hang X, gia ban : 32.0008/8%n phim, tus GTGT 10% tren gia ban, Kaen hang cha va én, 6 _Xudt 800 thanh phm gi ban cho khéch hang Y, gia ban 36.000disén phim, thud GTGT 10% trén gid ban, khdcn hing ‘chua nhan dug 7. Nnén duge oidy bo: khach hang Z €8 nhén 2.500 than phim DN xudt ban & thang 2, oi ut kno 26.0006, gia bn 32.000dIsn phém, thué sust GTGT 10%, Khach nang cha thann toa tidn. Néu krdch hang thanh toa trong thing 3 nay 68 duge hnabng chit khdu thanh toa 12/9 mua chua thub 8. Khach hang X €8 nghi doanh nghigp gm gia cho 6 sin phim 48 mua do sin phim mua khong ding quy cach nhu da ‘tod thuén. Tile gm gié 8% gis ban (bao gém ca gidm thus), 9. Kha hang X thanh tan ton bd tn mua sain phd bang tn gi ngan nang, 10, Knach nang ¥ 68 nhén voc hong nhung tr lei 100 sén pdm do chit lueng sn pha khong Bing nhu hep déng, doanh 161nghigp 63 nhap ti kho sb sn phim nay. Khach hang @ a chi ibn ‘mat tan ton ab hang cn i 1. Cui tang kndeh hang 2 chuyén Khodn thanh ton td hang, 3 nnan due gidy bao Cé ola ngan hang You chu: 1) Binh knodn ede nghigp wy knh 8 en, 2) K&t chuyn va xd din két qua kinh doanh thang 3 BBISt Gia tr thanh phim xubt kno durge tinh theo phuomg phap bioh quan gia quyén Bais ‘Tal 1 doanh nghiép san xuit o6 ee ti tigu sau: $86 du dau thang cia TK155: 12013,750 (trong a8 san phdm A: 5.013.750d, 625san phém: va sn phd B: 7.000.0006, 1.000 sn phim). CChi phi sn wut 46 dang cau Ky : spA 3.000.0008 va sp 2.000.000, Nha kno tanh phim 800 SpA chi phi sn xust 46 dang cub) kj ‘SpA la 2 100.0004. va 3.000 =pB cuge san xudt hodn thank, ch phi sn xudt 6 dang cubi ky sp8 8 1.300,0006, Xubt Kho 1.000 spA va 2.500 598 ban true tiép cho khch hang ia ban 12,000a/5pA va 10.0004/6p8, thud GTGT 10%. Khaich hang cha thanh toi én, ‘Khach hang tr li 500 6pB do khang dim bio chét lung, Doanh !nghigp 48 np fi Kho s6 sn phim nay va gh gidm no eho khach hang, Yeu clus 1) Tinh toan,ainh khodn ee nghiep wy ten 2) Gid si chi phi ban hang = 1/0 gid én hang bén va chi ph ‘quan 17 doanh nghigp = 1,25 chi pl ban nang. Hay két chuydn 162 ce khogn fén quan 8 xde jh két qua kinh doanh bang dinn odin va phan anh vito ce ai khan Han quan Biét sin phim xudt Kho tinh theo phuong phép binh quén ln hoa. Baio ‘ai t DN hach todn hang thn Kho theo phwong padp KKTX, tint tr i xuat hang tin kho theo phuong php BAGO cuéi Kl, thube aéi twgng nop thué GTGT theo pruong phap kau tr ¢8 tinh hinh seu day: (@vt ang) ‘86 dur du ky: 158: 60.000.000 (1000 cai) ‘TKIS7: 7.500.000 (180 cai) ‘rong ki phit sinh cde nghigp vy kinh t6 sau |. Xut kno thanh phim gBi ibn 500 ca, gla ban chura thud 75,000\b0, thud subt GTGT 10% Chi phi vn chuyén thanh phém {981 ban 300,000 td bing TM, 2. xual kho thann phd ban ta kno 200 ci, chua thu tn, gid ban chia thué 75.000/ca, thué sut GTGT 10%, néu keh hang ‘mua hang tp trong thang th chidt Khu TM tinh 2%4/gi ban chu thus. 3. Nap kno tohim 1.000 eco gia thanh té 52,0001 4 TRgdibané NV 1, knach hang ahan dyer hang nhung chi chip nhgn mus 408), tr al 89 eal. DN a8 déng y va nhap Kho ng i rt 5. Gidm gia TP ban & thang trabe 300.000, biét rng tidn ban 6 thang trade chva thu, thué GTGT tra cho ngvé mua 30.000, 6 _Xubt TP 96 daly ban 200 ci, gid ban quy dinh cha thud 75.000Vcd), thub sudt GTGT 10%, hoa hag cho dai ly 5% gid ban duoe chua thud 7. Lohang gdi ban tang terse khach hang endp nhan mua % ‘chu tr tin, gid ban chu thub 70.000/eai, thub eudt GTOT 10%, 6386 hing con la! khdch hang tr i, ON chép nhgn nhung chu han gi nang, Yeuelu: (1) Binh khodin cae nghigp ws kinh that sinn tren (2) Xe anh Két qua kin doann trong kj CAU HOI TRAC NGHIEM ‘Bidu kign ghi nhgn doanh thu: San phiém a8 duoc chuyén lao hode oleh vy 88 duge cung NNhan due tién ban hang node cung cép dich wy ‘Sin phd € duoc chuyén giao hose dich wy da cue cung cp va 03 nhan duoc tkn hofe ching to chip nhén thanh toa cia ben mua, 4 a.b,caing pepes 2 Chiét khdu thurong mi ta a Kno sn nguei ban giim tr cho Nguoi mua, do ngvdi ‘mua thanh toan én mua hang tude thoi han theo hop dng b—Khoan gidm tw cho nguoi mua do hang héa Kem phém chat, sai quy cach © Khon gidm ti eho ngu6i mua do nang hea lac neu thin Khon doanh nghigp ban gidm gi niém yét eno Khach hang mua hang vi khSi Ive lan 3. Chiétkhdu thanh toan ta: ‘8 _Khodn doanin nghigp ban giém gia niém yét cho khch hang ‘mua nang vi kh6i wong lon Kod gm tt cho ngui mua do hang hoa kém phim chat, sal quy eden & _Khodin gidm tr cho nau mua do hang hoa tac na th hid 4. Knodin tén ngudi ben gldm tr eho ngudi mua, do have ‘mua thanh toa én mus nang wee thot han eo ho ding 4. Glam gid hang ban ta: 2 Kon éoanh aghigp bn gidm ga niém yét cho Knach nang ‘mua hang vei kh6i yong lon b. Khon gidm try cho ngudi mua do hang hoa kém phém chit, sai quy cach © Khodn én ngudi ban gam trv cho nguoi mua, dengue ‘mua thanh toa tién mua Kang tude thoi nan theo hop ding 48, b.eabu ating 5. Gla tr hang bin bi trai ‘3. Gid tr khbi yong hang bi khach hang te ai va te chi than toan Gia tI khSilueng nang obi ban bikhdch hang tr ai © Git khdi emg hing ban 48 xc inh lt thy bi khach hang tra ai 4. Git) kn lwong nang gi ban bi Khach hang ty chéi thant ‘oan 6. Doan thu: 3. Lam gidm vén chi sé ho Gop phn lam tang wa chi how © Kong anh huding én vén chi sé how 4 ab.catusa’ vos7. Doan thu va chi phi én quan 43% cing mét giao dich ‘duge ghi nhin dng thoi theo nguyén the: 8, Hoat dong lién te >. Trong yeu © Nhdt quan 3% Phuhop 8. Gc khodn glam trv doanh thu trang eéing ty tinh thud GTGT theo phuong php khu tri bao gdm: Hang héa bi ta lal, gkdm gi hang ban, chit khdU than ‘én > Hang ban 6 tala, gdm gid hang bén, chit Khu throng mal thus GTGT pal nop © Hang ban bjt I, gldm old hang ban, chit Kru than ton, thué xuit kid, thu Tidy ty dB bibt , Hang ban bjt li, idm 9id hang ban, chit kndu throng mal thud wut kndu, thud eu ty Be bibl 8. Chi ghi nha la chi phi trong Kj_khi chi phi 6 ¢6 tyo ra ‘doanh thu, day la nguyen tac: Then tong ». Phuhop © Tycté phat sinh 6 Trong yéu 65, 10. Thanh phim gi béin bf Khéch hang tr chél mus tr tah ‘hép Kho, ké todn phan anh: a Ng TKS31 No TK3331 CoTKt4, 112,191 >. Ne TKi85/ co TKIS7 © Ng Tks3t No T3331 cork, 112, 131, 4 abecduss: va No TKISS/ C8 TKES2 11, Thanh phim got bin bj khéch hang ti chéi mua dang ‘10-ho doanh nghigp, kb tosn phan doh: a Ne Tko0z b. No TKISSI Co TKIO7 Ng TKS31 No T3391 co TK114, 192, 191 b.cabusal va No TH187/ C6 TKE32 42, Bally Anhan lim daily bén ang gié hung hoa hang ‘cho c6ng ty B. Trong thing 5, dally bin due 600 sin phim, id ban 10.000a/sp, thué GTGT 10%,hoa héng duge hiréng 13 5% gld ban chura thué GTGT. Doanh thu cia daily Ala: a 250,000 ». 5.000.000 & 5.500.000 45250000 16742, Cong ty A tinh thué GTGT theo phurong phép khdu ter, bin che khdch hang 6 500 sin phim, xudt Khuyén mai cho kndch hang 6 10 san phém, gla ban sén phim la 10.000 asp, \VAT 10%, Téng doanh thu cua eéng ty A: a. 5.000.000 b. 5.100.000 800,000 4 5.650.000 14. Gong ty M xuit g6i ban cho khach hang X 100 sin ‘phim, gif xudt kho ta 8.000 disp, gid ban san phém 1a 10.000 ‘isp, VAT 10%. Khéch hang X nhén duge hang nhung chi chap nhgn mua 90 san phdm, 10 s4n phim khong dung phim cht nén khdch hang X tra la. Vay tr gid hang ban bj ta la cea e&ng ty M1: a 100,000 ». 80.000 « ° 2. Thted ede eau wen bu sai 15. Cong ty X tinh thué theo phurong phap Khu tu, ban tr 6p 100 san phim cho khich hang M, dom gla bin ta 12.000, disp, VAT 40%, bibt don gid bin ted ngay 16 10.000 asp. ‘Doan thu ban hang eu e®ng ty X a: 1.200.000 1.000.000 4.320.000 1.400.000 16. Cong ty A nhdn tim dai ly ban hang cho cong ty X. Trong kj, c6ng ty X nig duge 100 san phim, don gia ban do cong ty X thong béo la 10.000 alsp, VAT 10%. Ké toan daily A 8€ ahi a NoTK 186 1.000.000 NoTK 123 100.000 ceTks1 1.100.000 >. No003 1.000.000 NgTK1S8 1.100.000 ceTKa31 1.100.000 4. Ng003 1.100.000 169cHuoNe 10 KE TOAN HOAT DONG BAU TU TAI CHINH paid ‘rong thang 12/20X7 tai Céng Ty M 6 tinh hinh vé a tu tal chin nivy sau: 1. Nady 6 chi tién mat mua Ky phiéu NH s6 tin theo ménh gia la 10,000 0004 ~ kj han 6 thang, lal suit 124Rhang va due anh mat in ngay sau khi mua ky hig 2. Ngay 10 chitién mat mua 20 8 phidu ela cing ty X a8 au tw dai han, ménh gid 1,000.000!e8 phiéu vol gia chuyén nhwong 1.200,000Ve8 phiéu: va gid mua phn cb the cia § eB phidu chua ain ob t,t gid 110.0004t68 phi. 3. Chi tién tam ung thanh ton cho nguoi mal gigi kh mua eB phidu cg ty X fa 1.000.000 4. Cong TyM a8 nhan due bang ttn mat phn 08 te eda $ wa nhn cf tc, tr gi 120.0008 phd, 1} Binh Khai a gu tren BAIGIAIBAI1 Binh Khon ‘Bvt: 1.000 ang 1. 8) Trl mua ky piu: No 121 10.000 cont 10.000 b) Tin isi nan use: No 111 600 cosse7 600 170 ©) Phan b8 ibn) nhan due trong thang ‘turn: No3367 100 costs 100 2 SB tin mua 08 pid 20x 1.200 + 5x 110 = 24.560 No 228 24550 cont 24,550 3 Ng 228 1.000 cota 1.000 4 Noa 600 (120x 5=600) 08 228 600 Baz ‘Tai mot doanh nghigp €6 tinh hinh kinh dosnh ching khosn hw 4. Thang 1220X8 gia gbe cae lai 8 phi hién oon 50 trigu Du phong gidm oi 10%, 2. Thang 20%+1, chuyén nhueng met s6 tai phi 48 du te ‘théng 7/%, thu bang ibn mat 14 tidu, gid gc 15 tig 3. Thang 4/K+1, Cong Ty mua them mot s6 ob phigu abddu te di han bing tidn mt voi gia ge a 10 tu, 4 Thang 12/K+1, kid k8 gi gc cc ob phidu cong ty dang 1nd git la 45 tri, lbp dy phong giim gia 5%, You chu: 1) Binh kon ta eu tn 2) hn énh tinh hinh ran vao so 4 tl kon,pais ‘Tai mot doanh nghigp c6 c&e host ang du tw nhw sau (Bvt: dng): 1. Mua trai piu kno bac c@ ménh gia 10,000,000, ky han + ‘ném, [sh suat 17%inam duoc thanh todn to8n bE ngay tbe mua ‘rai phigu nay duge doanh nghigp mua bang tn mat 2. Mua 500 ob phiéu thutng cd mxénh get 100.000108 phi 918 mua thue t8 1a 120.000/c8 phiéu. Doan nghiép thanh toan toan bo bang tin mat va la nha du tu tiga 5 3. Bn han thanh toan 1 wai phigu eb menh gid §.000.000, ky han 6 thang, lal sudt 16,5%Indm, én 18 thanh toan mot Ln ki «én han. Doanh nghigp nha quy ibn mat toan bo tin gée va ia 4. Mua tri phigu chinh phi 8 men gid 0.000.000, kj han 5 nam, ii sua 17,5%nam, Lai suat doe nhgn dinh Ky nang nam. “Trai phiéu due mua bing TGNH. You edu 1) Binh kod tal eu tren 2) Phan anh tinh inh ten vao 80-66 ta khan, pala tal liu v8 du tw lén doanh (co sé kinh doanh dng kiém ‘sodt) tal mét doanh nghigp nh sau: 1. Gop vn tién doann bing ngosi te: chuyén §:000 USO tr tai knodn “én gi ngan nang" a8 lam vén g6p én doanh. The sim ‘369 vin tf gia thanh tod 15.300 VNBVUSD, t gid xu ngosi te 1a 15.205 VNB/USDS, 2. Gép vba en doanh bang mot 6 vat gu. Tigi vat eu xubt la 10.000.000, tn gid vat Hew duge ainh gia khi gop vin la 1.500 000. m2 3. Gép vén én doann bing mot TSCD hau hinh e6 nguyen ois "8 70,000,000, 8 nao mon ta 12,000,000, m gia vin gop duce xe Gish 46 voi TSCO la 58.000 000. 4. Khon IB én doanh duge chia 48 2.000.000, tong 4b 63 ngn duge bling tén mat (VN) vé nnep quy 12 1.000.000, s6 con ta! ge bé sung vao vin gbp. 5. Chi phi phat sinh a8 thu hign hoat dng lion doanh bao oom = Chiphi ave chi tra bing ten mat (VNB): 200.000 hin igu mt sir dung 6 gia: 180.000, You cfu (2) inn kode ralteu tren (@) Phin anh inn hinh tren v0 so 46 ta knodn eas (Gong ty Happy trong nam X, c6 mot sé nghigp vy lim quan én hoat déng dau ty tai chin nhu sau: 1. Nagy 10Vt: Dung TGNH a6 mua tin phibu kho bac, ky han 1 ram, 7 gid 40 tidy dng, 181 sudt T8%inam, Lai sust Guo Wa hang tng, bét du nhan tr thang ny. 2 Nay 16/1 Chi tibn mat 68 mua mot Ky phiéu do NH phat hang, 26 tén 40 teu, kj han 1 nm, 8 nh ngay 4 Hn kh es, lai aude 1 4%4tnang 3. Nady 20/%: Doan nghiép chitin mat mua cb phigu cis cong ty REE (Cg ty GP co dién lan) muc dich ban ial, men ia 5 phibu 10,0000:0P, gis mua = 80.000 dénglep, mua 1.000 ‘hiéu, chi phi hoa hng mél gti la 1% tren ga tr phiéu duce {18 ng tin mat cho cong ty ching khoan SG. 4. Nagy 26/1: Ceng ty dung TGNH mua o8 phigu cia cong ty AGF (Céng ty CPXNK AnGiang) mye dich a8 tham gia vé0 vee isquan ti va albu hanh cng ty AGF, ménh gid o& phiku la 10.000 {ep gis mua: 40.000 dng, mua 1.000 eb phi, ehi phi hoa hing ‘Gh gibi 12 1,5% trén gi tS phibu mua duo tnd bling ibn gol ‘again hng cho cong ty chimng knoan SG. (5) Vao ngay 3018: Theo quyét dink cia HBG, eb toe tam chia 6 thang du nam eva cong ty REE la 500 déng/CP, doanh nghiep a nhan bing TGNH, Béi vai cong ty AGF, cb te tam chia 6 thang ‘diu ném ta 300 dénglGP nhen bang ibn va nhén bang 68 phigu jphat nanh thé theo tY 1 100-15 (100 8 piu ndm gi nhén ‘oe 15 8 phiéu phat hanh them). Tuy nhién, phn tee nhen bing én cha nan ave. You ef 1) Dinh khesin tai eu tren 2) Phan dn tinh nin tn vo S028 tal khodn. Baie Tinh hinh abu te ta cong ty A va0 ede cong ty kha nhu su: 1 Dung TGNH mus 200,000 eb phn cba cong ty X, gid mua theo ment gia: 100.0004/e8 phan Chi phi phat sinh Khi mua e& prin ela céng ty X gdm: phi mei gi, tv vin: 0.1% men gi ‘du0¢ td bang tbr met. Sau khi mua ob phn eta céng ty X, ng ty A chiém al 60% quyén bibu quybt & cng ty x 2. Ding tién mat mua 100.000 e8 phn cla cing ty Y, gla mua thee ment gia 50,0004%08 phan. Chi phi phat sinh ién quan Gén ‘wes mua ob phn cba cong ty Y 18 0.05% menh gia cha thanh toda, Sau khi mua ob phn cis cong ty ¥, cfg ty A nd gi 30% uy bidu quyét 8 ng fy Y. 3. Vey dai han ngan hang ACB 4B mua 10.000 08 phan cia cng ty Z, minh gis: 100.0008Ie8 phn, gid mua 110.0088 ‘hain, Sau khi mus eb phin cia cong ty Z,céng ty A nim git 60% uy Bibu quyét eng ty Z 114 4, Két qud chu ty vao cde cong ty knee cong ty A va cui pam nh sau 8. Gong ty X: ob te dupe chia 10% $6 ttn bé ra du tu ban ‘dau, s8 nhan bang chuyén khodn nhung chia nhn duoc. b. Cong ty ¥: 8 the duge chia 15% ménh gia eB piu, nhan bang 66 phiéu Cong ty Z 08 te nan duge 8% gid mua ob phidu lhe du, <8 thu age bing tn mat. You edu (1) Binh Khodin tai igu tn (@) Phan dnt tinh hin tren vao ea a8 tai knodn ‘Tal cOng ty B 6 ta igu nhur sa: 1. Cui nit 40, k8 toan xd inh gia thi rating cua eb phiu sma cong ty 48 mua cla cng ty X 1 90.0004ic8 phibu. Cong ty 8 tién nant lap dy phong cho s6 cb phiu tren, bist gid mua cb phiéu tnuge day 18 10000088 phigu, 28 hong 68 phidu d& mua ia 1.000 4 phigu 2 Ban 100.08 phiéu M ngén han ménh gi 1.000.000 ang. gia mua trrée day (gid 9c) cia 08 phibu nay i 4,000,000 ang, gia ban 18 900.000 ate phidu. Thu toan bb tén ban béng chuyén hod, 3. Bén 200 ob phidu N ngdn han, ménh gi I 2.000.000 ang, gid abe cla cb phidu nay 1a 2200000 adng, gid ban ia 2.300.0004/c8 phiéu. Thu toan bp tdn tn cb phidu bag tidn mst. You cfu: Dinh khodin a gu tra 2) Phan dn tnh hin ten vao ea a8 ta knodn. 175Baie (Cong ty TAT c6 tinh hinh cdc kod du ty du thang 12/20X7 nw = SD.TK 228: 500.000.0003 gém 1.000 c8 phiéu cong ty A 1918 100 000,000 va 8.000 8 phidu cing ty Zt gia 400.000.0008, = SD.TK 121: 50.000 0008 gém 50 kj phiéu Ngan hang EAB. ‘mean g}a 1.000.0004n, the han thant ton 6 thang, td Iai din ky nang thang, a su 0,8754%thNang ‘rong thang 12 e6 cae nghigp vy kinhté phat sinh nw sau: |. Ngay 01/12: Chi tién gt ngan hang mua kj phiéu thos nan 12 thang cia ngin hang ACB phat hah, s6 tibn 10,000,004. 18 st 16,5%inam, hu I me In ki mu. 2. Ngay 15/12: Mua mot stra phigu chinh phi bang tibn mst '25.000.0006, thei han thanh toan 5 nam, Iai suét 16%inam. Ll lan hang nam. 3. Nga 16/02: Nha thong bao cia cong ty A v8 sé lai duo chia 8 thang du ndm voi mic la 12%. 4. Ngay 20/12: Chuyén nhuong £00 cB phigu dang nm ith ‘ia cOng ty A cho ebng ty X voi gia 100.000.0008 va yeu cu X chuyén 86 tkn nay vao kno bac nha nuée 4 thanh toan tén cong ty TAT 48 mua mét 26 tri phidu kho bac ther han S nm vor ment 18 twong dong. Chi phi moi gid chuyn nhueng ob phiéu cho X 48 chi bang tdn mat 2.000.0008. 5. Ngay 22/12: Nndn gy bao cla Ngan hang EAB bio 4 chuyn i dink kj thang 12 ola 36 Ky hid ngén nang nay vo ti knodin ten gb cba TAT. 6. Ngay 31/12: Bn thot han thu ng Khach hang K, $6 tin 160.000 0000, Khach hang khong e& khé nang thanh toan bing 1i8n mat nn 48 4B nh thanh ton a tin tren bang met 38 ky phigu ngan hang ACB phat Ranh ty ngay 01/11/200X, tos han 12 thang, ti rd tare voi a sud 16.5%, men gi 200.000.0004. 176 ‘You eu: Binh knodn ce nghip wu inh t& phat sinh Tal doanh nghiép T cudl nim 20x7 ¢6 tinh hinh ¢8 phiéu dai hhan ny sau: (Ovt: Bang) Mia] Sbiwong | Gia ghi ibe 6 namo | eB pms | abes, [SH stimatt| ene roan | (er) | oan |PHYSM? | giuts ‘BT_| +000] 738000] ——eo.000] —satoo.c0e ‘RC 300 | 122,000 | 122.000 Chua lap FeT | 1000] 380.000 | 218000 | ~ #0.000000 “REE | T1300 | 745 000 | 161000 | —141000.000 | nw | 1200 | 71.800 | 164000 | hue lbp Hay tinh va Isp dy phong giém gia du ty ching Knoan dal han, GGhi nha ti iu tén vo tai khodn £6 en quan. BAIGIALBALS jah Khoan: (Ave: dng) Cubi atm xe inh mite dy png ting pi ] Mire OF cu6i| Me dalép | oan] Trich ] mack nim alu ki ES trem | eT | —as.000.600| 60000000 | 2.000.000 1 5.000009 oO} | 8.600.060] 02.000.000] 60 000.000 Bac 00) 8.500000] 14 000.000) 50,000 | f 3400000 of ‘3200000] Téng_| 176.800,000| ¥84.060000) 2500:000| 35.400-000| ‘Gabi Ray Wich therm 32,900 0005 v1No TK 635 32,900,000 cork 229 32,900,000 Bai10 Tin hinh au tu ngiin han tai Doanh Nghigp X = 88 dw du ky TK129: 6.000.000 trong 46 ob phidu A: 5.000.000, cb phiéu 8 1.000.000, cde TK knae cd 86 du hop Wy ‘Tong thang phat sinh ec nghiép vu sau: (Av: dg). 4. Chi TM 20.100.000 a8 mua 1 56 ehiong khodn c® ménh gid -20.000-000, 18 sgn hoa hdng moi gi 100.000 2 Cong ty dem 1 36 hang had c6 gid xubt kno 100,000,000 a tham gia én dean ngdn han. HO dng én doanh B chép nhan 9d tF 98,000,000, chi phi chéy hang hoa al itn doann tr bing TM +00.000 3. RULTGNH vé mua ngay 1 hy phiéu 6 thang, lsudt 26thang, gn hang try te lai cho cBng ty, ti gid Ky phigu 10.000.000. id si khi dén nan, cng ty nhdn gify bdo cd ngan hang 10.000.000, 4 Xust ko vt lgu chiah them ala len doanh ngdn hen git 20,000,000, chi phi van chuyén tr Bang TM 50.000, noi sing Ioan C chép nan ti gi 21.000.000. 5. Nhan IBi CK bing TGNH 1.000.000, ahan gify bdo ben 18 chr ién dosnh B chia al 2.000.000, hung ty chu ann tb 8. Céng ty ang jai ign doanh cui KY nay 16 3.000.000 B6 sung vao abu tw agin han 7. Céng ty Ban Ini CK & NVI thu béng TGNH 19,500.000, chi ith tug CK ta bing TGNH ta 100.000, 8. Héthan lién doanh 8, cng ty ahan lal 1 86 hang hoa theo: i tr thyc t $5,000,000 va TM 70.000.000 8, Phaitrélyong che nn via to dt Idoanh © 700,000 18 10. Chi TM mua 1 $8 ching khoan gi 20,000,000, mnt gid 10,000,000, hoa héng mei gi pha 8 200.000, 11. Chuyén kon TGNH 600.000.000 sang s8tét Kiem tién gi ‘cb ky han 3 thang, 18 ust 0,734tnng, You edu: 1) Binh Khodn ede NVKTPS tren 2) Gi sty dén cubi nam, DN X cén tén cubi nim 1.000 68 phiéu A v6i gis ghi 68 kb toan 22,000/CP, 2,000 ephidu B v6i gis hi s8 ké toan 30.00000P, aja niém y6t ta teuemg chang khosn gay 81.12 cla CP A la 18.000/CP, cia ephidu B la 25 00010, Hay tinh va lap dy phong gid gi atw ching Khodn ngn han, eat ‘Tal DN c8 tinh hinh nhur sau: (vt: ng) 1. ChiTM mua 1 Ky phiu ti gia 20,000,000, thoi nan 6 thang, 1a sud +,2%thang. Lian gay kh mua 2. Mua tri phigut gid 10,000,000, aoe huang truce tn a 19 1 I 15%inam, trai phigu 06 ky han 3 nm, DN sau ki tri a hung trude, nit TONH td nt 3.__Chi TM tré cho ty vin thong tin thi tung ching knoan 100,000 4 Nngn tai tu e8 phidu bing TGNH 2.000 000 5. RL TGNH mua 1 miéng ait a8 che gid len ban tr gid +160.000.000, chip gly t, sang ldp mat bing la §.000,000 tr bing TH 6. Ban lal cb phibu mua & nam twee tr gl 21.000.000, thu bang TGNH 18 000.000. bit rng CP nay 6b dy phéng giém gi 8 1.000.000,