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PHAN BAI TAP

Bai tap 1: So d au ky TK tien mat ngoai te tai 1 DN vao au thang 06/2002 nh sau: TK 111 (1112): 7.500.000 TK 007(USD): 500 USD Cac tai khoan khac co lien quan xem nh co u so d e thanh toan. Trong thang co cac nghiep vu kinh te phat sinh nh sau: 1. Ngay 05/06: Ban hang thu tien mat tr gia 500 USD 2. Ngay 10/06: Ban 300 USD tien mat 3. Ngay 13/06: Nhap kho nguyen vat lieu tr gia 600 USD cha thanh toan cho ngi ban X 4. Ngay 19/06: Chi ph ban hang bang ngoai te 100 USD 5. Ngay 29/06: Tra cho nha cung cap X 400 USD 6. Ngay 30/06: ieu chnh so d cac tai khoan co lien quan en ngoai te cuoi thang. Tai lieu bo sung: Ty gia thc te bnh quan lien ngan hang trong thang Ngay 31/05: 15.000 VND 1 USD Ngay 05/06: 14.800 VND 1 USD Ngay 10/06: 14.700 VND 1 USD Ngay 13/06: 15.000 VND 1 USD Ngay 19/06: 15.200 VND 1 USD Ngay 29/06: 15.200 VND 1 USD Ngay 30/06: 14.900 VND 1 USD nh khoan va phan anh cac nghiep vu phat sinh vao tai khoan ch T biet Ty gia ngoai te xuat quy c xac nh theo phng phap FIFO

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Bai tap 2: Thc hien yeu cau nh bai 1 vi tai lieu sau: So d au ky TK tien mat ngoai te tai 1 DN vao au thang 07/2002 nh sau: TK 111 (1112): 14.900.000 TK 007(USD): 1.000 USD Cac tai khoan khac co lien quan xem nh co u so d e thanh toan. Trong thang co cac nghiep vu kinh te phat sinh nh sau: 1. Ngay 05/07: Ban 500 USD tien mat 2. Ngay 08/07: Mua 300 USD tien mat 3. Ngay 10/07: Xuat ngoai te (USD) tai quy e mua tai san co nh tr gia 800 USD 4. Ngay 13/07: Nhap kho nguyen vat lieu tr gia 400 USD cha thanh toan cho ngi ban X 5. Ngay 19/07: Ban hang thu ngoai te tr gia 600 USD nhap quy tien mat 6. Ngay 20/07: Tra 300USD cho nha cung cap X 7. Ngay 23/07: Doanh thu ban hang 200 USD, ngi mua Y cha tra tien 8. Ngay 25/07: Chi ph san xuat chung phai chi bang tien mat ngoai te: 100 USD 9. Ngay 30/07: Ngi mua Y thanh toan 100 USD 10. Ngay 31/07: ieu chnh so d cac tai khoan co lien quan en ngoai te cuoi thang. Tai lieu bo sung: Ty gia thc te bnh quan lien ngan hang trong thang Ngay 30/06: 14.900 VND 1 USD Ngay 05/07: 15.000 VND 1 USD Ngay 08/07: 14.800 VND 1 USD Ngay 10/07: 15.100 VND 1 USD Ngay 13/07: 15.000 VND 1 USD Ngay 19/07: 15.200 VND 1 USD Ngay 20/07: 15.300 VND 1 USD Ngay 23/07: 15.000 VND 1 USD

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Ngay 25/07: 14.900 VND 1 USD Ngay 30/07: 15.100 VND 1 USD Ngay 31/07: 15.000 VND 1 USD

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Bai tap 3:: Mot doanh nghiep thuoc dien nop thue GTGT theo phng phap khau tr. Cac oi tng cung cap nguyen vat lieu cho DN eu phat hanh hoa n GTGT vi cung thue suat 10%. Doanh nghiep s dung phng phap ke khai thng xuyen hang ton kho. Ta co so lieu vat lieu ton kho au thang nh sau: Vat lieu chnh: 600kg gia thc te 43.000/kg Vat lieu phu: 100kg gia thc te 32.000/kg Trong thang co cac nghiep vu kinh te phat sinh nh sau: 1. Mua vat lieu chnh cua ngi ban A vi so lng 200kg, n gia 43.500/kg, hang a nhap u ve kho, cha thanh toan tien. Chi ph van chuyen va boc vac so hang nay tra bang tien mat 100.000 2. Xuat 280kg vat lieu chnh cho phan xng san xuat e che tao san pham 3. Xuat vat lieu phu cho phan xng san xuat: 30kg e che tao san pham va 15 kg e phuc vu quan ly phan xng 4. Mua vat lieu cua ngi ban B cha thanh toan tien: Vat lieu chnh 200kg, n gia 44.000/kg, vat lieu phu 50kg n gia 32.400/kg; hang a ve kho. 5. Xuat 35kg vat lieu phu cho bo phan ban hang 6. Xuat 200kg vat lieu chnh cho phan xng san xuat e che tao san pham. 7. Xuat 40kg vat lieu phu cho bo phan quan ly doanh nghiep Yeu cau: nh khoan va phan anh cac nghiep vu phat sinh vao tai khoan ch T trong cac trng hp DN s dung cac phng phap tnh gia hang xuat kho nh sau: Nhap trc xuat trc (FIFO), nhap sau - xuat trc(LIFO), n gia bnh quan gia quyen.

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Bai tap 4: Tai mot DN ap dung phng phap ke khai thng xuyen hang ton kho, thue GTGT nop theo phng phap khau tr. Trong thang co cac nghiep vu kinh te phat sinh nh sau ( cac tai khoan lien quan xem nh co u so d e thanh toan): 1. Mua mot so vat lieu chnh nhap kho, tr gia 60.000.000, thue GTGT 10%, thanh toan bang tien gi ngan hang; chi ph van chuyen 250.000 tra bang tien mat. 2. Xuat vat lieu chnh e san xuat san pham , gia hach toan 50.000.000. 3. Xuat vat lieu phu gia hach toan: e san xuat san pham 5.000.000, quan ly phan xng 400.000. 4. Xuat nhien lieu gia hach toan cho phan xng san xuat 400.000, quan ly doanh nghiep 170.000 5. Xuat cong cu gia thc te cho phan xng san xuat 2.800.000, quan ly doanh nghiep 1.600.000, bo phan ban hang 800.000. Phan bo trong 2 thang. Yeu cau: nh khoan cac nghiep vu phat sinh biet rang he so vat lieu chnh la 0.99; vat lieu phu 1.02; nhien lieu 1.03. Bai tap 5: Mot doanh nghiep san xuat ap dung phng phap ke khai thng xuyen hang ton kho, nop thue GTGT theo phng phap khau tr, thue suat tat ca cac loai nguyen vat lieu nhap kho cua doanh nghiep la 10%. Ton au ky vat lieu nh sau: Vat lieu chnh 5.000kg, gia thc te 5.010/ kg Vat lieu phu 2.000kg, gia thc te 1.980/ kg Mot so tai khoan khac lien quan xem nh co u so d e thanh toan. Tnh hnh nhap xuat vat lieu trong ky nh sau: 1. DN mua vat lieu chnh 15.600kg, gia 5.000/ kg. Vat lieu chnh ve nhap kho thieu 600kg cha ro ly do, tien cha

tra ngi ban A, chi ph van chuyen boc vac tra bang tien mat 40/ kg theo so thc nhap. 2. Doanh nghiep mua vat lieu phu 3.000kg, gia 1.950/ kg. Vat lieu phu ve nhap kho tha 500kg cha ro ly do, tien cha tra ngi ban B. DN nhap kho luon so tha, chi ph van chuyen boc vac tra bang tien mat 20/ kg theo so thc nhap. 3. So vat lieu chnh thieu nghiep vu 1 la do ben van chuyen gay nen nen bat ben nay phai boi thng va thanh toan cho ngi ban A. 4. So vat lieu phu tha nghiep vu 2, ngi ban B e ngh DN tra lai, doanh nghiep ong y va a xuat kho tra lai, chi ph van chuyen ngi ban phai chu. 5. Doanh nghiep xuat vat lieu chnh cho san xuat san pham 17.000kg 6. Doanh nghiep xuat vat lieu phu cho san xuat san pham 3.200kg, cho quan ly phan xng 200kg, cho quan ly doanh nghiep 600kg. 7. DN mua vat lieu chnh 10.000kg, gia 5.010/ kg, vat lieu chnh a ve nhap kho u, tien cha tra ngi ban A; chi ph van chuyen boc vac bang tien mat 50/ kg. 8. Doanh nghiep mua vat lieu phu 5.000kg, gia 1.960/ kg, vat lieu phu nhap kho u, tien cha tra ngi ban B, chi ph van chuyen boc vac bang tien mat 20/ kg. 9. Doanh nghiep xuat vat lieu chnh cho san xuat san pham 8.000kg 10. Doanh nghiep xuat vat lieu phu cho san xuat san pham 2.000kg va quan ly doanh nghiep 400kg. 11. Doanh nghiep nhan c giay bao cua ngan hang ve viec a tra n mua vat lieu cho ngi ban. 12. Cuoi ky, DN kiem ke vat lieu thay thieu tren nh mc 200kg vat lieu chnh va tha tren nh mc 100kg vat lieu phu cha ro ly do 13. Sau khi ieu tra nguyen nhan thieu tha vat lieu, doanh nghiep giai quyet nh sau: Vat lieu chnh thieu thu kho phai boi thng, thu kho a nop tien mat boi thng

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Vat lieu phu tha tnh xem nh 1 khoan thu nhap bat thng. Yeu cau: nh khoan va phan anh cac nghiep vu phat sinh vao tai khoan ch T trong cac trng hp DN s dung cac phng phap tnh gia hang xuat kho nh sau: Nhap trc - xuat trc (FIFO) Nhap sau - xuat trc(LIFO) n gia bnh quan gia quyen Bai tap 6: So d au thang 07/2002 cua 1 so tai khoan tai 1 DN A ( DN nop thue gia tang theo phng phap khau tr ) nh sau: TK 151: 15.000.000 - TK 152: 900.000.000 TK 153: 60.000.000 - TK 142: 600.000 Cac nghiep vu phat sinh trong thang cu the nh sau: 1. Mua va nhap kho nguyen vat lieu cha tra tien ngi ban X vi gia ban cha ke thue GTGT : 320.000.000, thue GTGT 10%. Neu thanh toan trc thi han quy nh se c hng chiet khau 1% tren gia tr lo hang (khong ke thue) 2. Chi ph van chuyen, boc xep so vat t noi tren a tra bang tien mat: 500.000. 3. Ong B la nhan vien thu mua cua DN tam ng 10.000.000 tien mat e mua cong cu cho DN 4. Vay ngan han e tra n toan bo cho ngi ban X so tien hang nghiep vu 1 trc han. 5. Nhan toan bo hang i ng cuoi ky trc va nhap kho nguyen vat lieu 6. Phan xng bao hong 1 cong cu tr gia 1.200.000 (phan bo 50% t ky trc), phe lieu thu hoi 100.000. 7. Nhap kho cong cu (do ong B trc tiep mua) tr gia 8.000.000 cha ke thue GTGT 10% va chi ph van chuyen 200.000. ong thi ong B nop hoa n mua hang e thanh toan tam ng; khoan con tha, ong B nop tien vao quy tien mat.

8. Xuat kho nguyen vat lieu chnh cho phan xng dung trc tiep vao san xuat san pham: 450.000.000 9. Xuat kho vat lieu cho phan xng dung vao viec sa cha may moc trong phan xng: 5.600.000 10. Xuat kho cong cu cho bo phan quan ly phan xng: 400.000, tnh toan bo vao chi ph trong ky 11. Xuat kho nguyen vat lieu cho phan xng trc tiep dung vao san xuat: 66.000.000 va cho bo phan quan ly phan xung: 5.000.000 12. Xuat kho cong cu cho cong nhan san xuat s dung 1.800.000, phan bo dan vao chi ph 3 thang 13. Xuat kho nguyen vat lieu cho bo phan ban hang 1.000.000 va cho bo phan quan ly doanh nghiep 2.000.000 14. Kiem ke kho phat hien thieu mot so dung cu tr gia 200.000, thu kho phai boi thng bang tien mat; ong thi phat hien tha mot lng nguyen vat lieu tr gia 800.000, c quyet nh ghi giam chi ph quan ly doanh nghiep 15. Mua nguyen vat lieu cha tra tien ngi ban. a nhan hoa n ghi gia ban 70.000.000 cha ke thue GTGT 10% nhng en 31/07 hang van cha ve en kho. Yeu cau: nh khoan va phan anh tnh hnh nhap xuat , ton kho nguyen vat lieu trong trng hp doanh nghiep s dung phng phap ke khai hang ton kho thng xuyen Bai tap 7: Mot doanh nghiep co tnh hnh tai san co nh nh sau: Tai san co nh nh au thang: Nguyen gia may moc thiet b dung san xuat san pham la 840.000.000 ty le khau hao 12%/nam. Nguyen gia TSC dung quan ly phan xng la 120.000.000, ty le khau hao 9%/nam. Nguyen gia TSC dung trong quan ly doanh nghiep la 60.000.000, ty le khau hao 8%/nam.

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Tnh hnh tang giam tai san co nh trong thang (thue gia tr gia tang cua tat ca cac tai san co nh mua trong ky la 10%): 1. DN c cap 1 TCS nguyen gia 24.000.000 dung e san xuat san pham, ty le khau hao 10%/nam. 2. DN dung von au t xay dng c ban mua 1 TSC, phai tra cho ngi ban 22.000.000, chi ph van chuyen boc vac, lap at, chay th tra bang tien mat la 200.000. DN dung tien gi ngan hang e thanh toan cho ngi ban. TSC nay s dung cho bo phan quan ly doanh nghiep , ty le khau hao 9%/nam. 3. DN thanh ly TSC ang dung bo phan quan ly phan xng, nguyen gia la 10.400.000 a hao mon 10.340.000, chi ph thao d van chuyen bang tien mat 100.000. DN thu hoi mot so phu tung nhap kho tr gia 500.000. TSC nay doanh nghiep vay dai han ngan hang e mua sam nen doanh nghiep a dung tien gi ngan hang e tra n vay ngan hang phan gia tr con lai cua tai san co nh ma doanh nghiep cha tra. 4. Doanh nghiep ban mot tai san co nh cu dung san xuat san pham nguyen gia 16.000.000 a hao mon 15.100.000, theo gia thoa thuan la 5.250.000 (trong o, thue GTGT thue suat 5%), ngi mua a tra bang tien mat, chi ph thao d boc vac tra bang tien mat 200.000. Gia s phan gia tr con lai doanh nghiep phai nop cho ngan sach, doanh nghiep a dung tien gi ngan hang nop. 5. DN chuyen mot TSC ang s dung e san xuat san pham i lien doanh vi mot doanh nghiep khac, nguyen gia la 12.000.000 a trch khau hao 2.200.000. TSC c hoi ong lien doanh anh gia la 9.500.000. 6. DN dung qu au t phat trien mua mot TSC vo hnh dung san xuat san pham gia 24.000.000, tra bang tien mat. Ty le khau hao c ban nam 10%. 7. DN nhan cua mot doanh nghiep khac mot TSC lien doanh theo Hoi ong lien doanh nh gia la 36.000.000. TSC dung e SXSP, ty le khau hao la 10%/nam.

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Yeu cau:

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Hay nh khoan tnh hnh tang giam TSC cua DN trong ky va ghi vao cac tai khoan lien quan. Tnh khau hao TSC trong ky va ghi vao tai khoan lien quan. Tnh khau hao TSC ky sau. Bai tap 8: Tren mot so tai khoan mot DN trong thang co tnh hnh nh sau: 214 627 3.860.000 (1) (1) 3.300.000 TK 642 (1)360.000 Yeu cau: Cho biet tnh hnh cua doanh nghiep qua s o tren va giai thch noi dung nghiep vu ghi tren s o. Tm nguyen gia TSC cua doanh nghiep: Ty le khau hao TSC dung phan xngla 11%/ nam. Ty le khau hao TSC dung ban hang la 10%/ nam. Ty le khau hao TSC dung quan ly doanh nghiep la 9%/ nam. Bai tap 9: Trong thang 5/2002 phat sinh cac nghiep vu sau, yeu cau phan anh vao tai khoan (thue gia tr gia tang cua tat ca cac tai san co nh mua trong ky la 10%): 1. Mua mot may mi bang qu phat trien kinh doanh. Gia may 150.000.000, cha tra tien ngi ban, a ban giao a vao s dung. Chi ph lap at 2.000.000 a thanh toan bang tien mat. 2. Thanh ly mot may cu nguyen gia 80.000.000, a khau hao 76.000.000. Thu 1.500.000 tien mat do ban phe lieu t tai san co nh o. Chi ph thanh ly: thue ngi thao d, tra bang tien mat 200.000. TK 641 (1) 200.000

3. Thue ngoai sa cha mot may cua phan xng san xuat, phai tra 600.000 cho n v sa cha, tnh vao chi ph ky nay cua phan xng. 4. Thue ngoai sa cha nha van phong cua bo phan quan ly doanh nghiep, phai tra 1.000.000. Tnh vao chi ph ky nay. 5. Trch trc chi ph sa cha ca hang 2.000.000. Thc te phat sinh: thue ngoai sa cha, phai tra 3.700.000. 6. Xuat kho nguyen vat lieu (phu tung) cho cong nhan phan xng dung vao viec sa cha may moc b h 5.600.000. 7. Bo phan sa cha may moc sa mot may khac cua phan xng. Chi ph gom: lng phai tra cong nhan sa cha 1.000.000, trch BHXH, BHYT, KPC theo qui nh; phu tung mua ve a thang vao sa cha (khong qua kho) 5.000.000. Cong trnh sa cha hoan thanh, gia tr cong trnh sa cha c phan bo vao chi ph 2 ky. 8. Tong mc khau hao TSC thang 5/2002: 35.000.000, trong o: Khau hao TSC cua phan xng san xuat 27.000.000. Khau hao TSC cua bo phan ban hang Khau hao TSC cua bo phan QLDN 3.000.000. 5.000.000.

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9. Nhan mot xe van tai cua n v gop von Lien doanh. Cac ben tham gia lien doanh anh gia: 300.000.000. 10. Nhan mot thiet b do Tong cong ty ieu chuyen t n v khac en, so lieu tren so sach n v o: Nguyen gia thiet b: 13.000.000, a khau hao 4.500.000. 11. Nhng ban mot TSC vo hnh, nguyen gia 22.000.000, a khau hao 3.700.000. Thu c 20.000.000 tien mat. Chi cho ngi moi gii 200.000 tien mat. 12. em mot so TSC i gop von lien doanh vi n v khac. Nguyen gia: 400.000.000, a khau hao 80.000.000. Cac ben tham gia Lien doanh anh gia so tai san nay tr gia 350.000.000.

Bai tap 10: Trong thang, 1 DN co cac nghiep vu kinh te ve tien phat sinh sau: 1. DN rut tien gi ngan hang nhap qu tien 26.000.000 2. DN dung tien mat tra lng con n cong nhan la 5.000.000. 3. DN dung tien mat ng tien lng phai tra (ng t 1) cho cong nhan vien nh sau: Cong nhan san xuat san pham 5.000.000 Cong nhan vien quan ly phan xng 500.000

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lng mat vien lng

Cong nhan vien quan ly doanh nghiep 1.000.000 4. Cuoi thang DN tnh lng phai tra cho cong nhan vien nh sau: Cong nhan san xuat san pham 8.000.000 Cong nhan vien quan ly phan xng 2.000.000 Cong nhan vien quan ly doanh nghiep 4.000.000 Cuoi thang DN tnh cac khoan trch theo lng cho CNV theo ty le quy nh. 1. DN trch trc lng ngh phep cua cong nhan san xuat san pham la 4%/quy lng thc te cua cong nhan san xuat trong thang 2. Thc te phat sinh lng ngh phep cua cong nhan san xuat a c trch trc t ky trc 300.000 ong. ong thi tnh trch BHXH, BHYT, KPC va khau tr phan BHXH, BHYT ma cong nhan vien phai chu tren phan lng nay. 3. Tr lng cong nhan do nhan tam ng tha cha thanh toan 500.000 va do phai boi thng thiet hai ve mat mat vat t cua doanh nghiep 200.000 4. DN tnh BHXH, BHYT ma cong nhan vien phai trch lng tra 5. DN dung tien mat tra het lng cho cong nhan vien 6. DN dung tien gi ngan hang nop BHXH cho c quan bao hiem, chuyen cho c quan y te mua bao hiem y te, chuyen 50% cho to chc cong oan cap tren. Yeu cau:

Hay nh khoan cac nghiep vu kinh te phat sinh va ghi vao cac tai khoan lien quan (lu y: chi tiet TK 338 theo cac tai khoan cap 2) Bai tap 11: Mot DN san xuat 1 loai san pham (sp X), s dung phng phap ke khai thng xuyen hang ton kho, trong ky co cac nghiep vu kinh te phat sinh lien quan ti chi ph san xuat nh sau: 1. DN xuat vat lieu chnh cho SXSP 10.000.000 2. DN xuat vat lieu phu cho SXSP 2.000.000, cho quan ly phan xng 100.000 3. DN xuat nhien lieu cho SXSP 1.000.000, cho quan ly phan xng 100.000 4. DN xuat cong cu cho quan ly phan xng 400.000, phan bo trong 8 thang 5. Tien ien dung bo phan van phong DN phai tra cho nha cung cap 1.000.000 6. DN mua tra, banh tiep khach phan xng, tra bang tien mat 200.000 7. DN mua mot so o bao ho lao ong dung phan xng, tra bang tien gi ngan hang 500.000 8. DN trch trc chi ph sa cha ln may moc thiet b 2.000.000 dung phan xng 9. DN thanh toan tien tau xe i phep cua CNV la 600.000 (trc a tam ng) 10. DN trch khau hao may moc thiet b 3.000.000, tai san khac dung quan ly phan xng 1.000.000 11. DN tra tien ien thoai dung phan xng 300.000, dung bo phan ban hang 400.000, dung bo phan quan ly doanh nghiep 300.000 12. Tien lng phai tra cho cong nhan san xuat la 4.000.000, cong nhan vien quan ly phan xng la 1.000.000, nhan vien ban hang 1.000.000, nhan vien quan ly doanh nghiep 1.000.000. 13. DN trch BHXH, BHYT, KPC theo ty le tien lng

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Yeu cau:

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nh khoan va phan anh vao tai khoan cac nghiep vu phat sinh Tnh gia thanh san pham sp X cua DN, biet: San pham d dang au ky tnh theo vat lieu chnh la 1.000.000 San pham d dang cuoi ky tnh theo vat lieu chnh la 2.000.000 So lng thanh pham la 1.000 sp

Bai tap 12: Mot doanh nghiep hach toan thng xuyen hang ton kho, san xuat 2 loai san pham A va B tren cung mot phan xng, chi ph ph phat sinh trong ky cho 2 san pham c tap hp trong bang sau: n v: 1.000 ong
152 VLC San xuat SP Quan ly PX 34.83 0 152 VLP 5.000 200 152 NL 1.000 300 153 331 IE N 1.20 0 300 214 3.00 0 4.00 0 334 12.00 0 1.000 335 111

1.50 0

2.00 0

400

Yeu cau: nh khoan va phan anh tnh hnh tren vao cac tai khoan lien quan, biet rang: Vat lieu chnh phan bo cho tng san pham theo nh mc tieu hao biet nh mc tieu hao vat lieu chnh cho 1 sp A la 45.100; cua 1 sp B la 50.995 Vat lieu phu dung san xuat san pham phan bo cho tng san pham theo nh mc tieu hao, biet nh mc tieu hao vat lieu phu cho sp A la 4.500/sp va sp B la 4.400/sp. Nhien lieu dung san xuat san pham phan bo theo so gi may hoat ong, tong so gi may hoat ong cua sp A la 450 gi, cua sp B la 550 gi. Cong cu xuat dung trong ky c phan bo dan trong 5 thang. Tien lng cong nhan san xuat san pham phan bo theo gi cong biet gi cong cong nhan san xuat sp A la 3 gi/sp, gi cong cong nhan san xuat sp B la 3.6 gi/sp. Trch BHXH, KPC, BHYT theo ty le tien lng

Tnh gia thanh san pham A, B va nhap kho thanh pham, lap bang tnh gia thanh san pham, biet rang: Khong co san pham d dang au va cuoi ky Chi ph san xuat chung c phan bo cho sp A va B theo tien lng cua cong nhan san xuat san pham. So lng thanh pham A hoan thanh nhap kho la 400 So lng thanh pham B hoan thanh nhap kho la 500 Ghi chu: Phai trnh bay cach tnh toan cu the.

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Bai tap 13: n v tnh: ong CPSX pxng 1 CPSX pxng 2 CPQL pxng 1 CPQL pxng 2 Tong cong Vat lieu 40.000.00 0 Tien lng 2.000.000 1.000.000 200.000 300.000 Khau hao 1.000.000 1.500.000 30.000 50.000 160.000 150.000 Tien mat

40.000.00 3.500.000 2.580.000 310.000 0 Ket qua san xuat: Pxng 1: 30 ban thanh pham va 10 san pham d dang cuoi ky Pxng 2: 20 thanh pham va 10 san pham d dang cuoi ky nh mc chi ph cho 1 san pham d dang: Pxng 1:Vat lieu trc tiep 1.000.000 ; nhan cong trc tiep 20.000; chi ph san xuat chung 4.000 Pxng 2: Nhan cong trc tiep 10.000 ; chi ph san xuat chung 12.000 ; Ban thanh pham bc 1 c tiep tuc che bien bc 2 thanh thanh pham. Tnh gia thanh phan bc theo ca 2 cach: Co tnh gia thanh ban thanh pham va khong tnh gia thanh ban thanh pham. Bai tap 14: Tai mot DN san xuat san pham trai qua 2 giai oan cong nghe, san xuat theo kieu day chuyen. Tr gia san pham d dang au ky theo nguyen vat lieu cua giai oan 1 la 4.200.000, giai oan 2 la 2.800.000. cac khoan chi ph phat sinh trong ky nh sau: - Giai oan 1: Chi ph nguyen vat lieu chnh: 12.000.000 va cac khoan chi ph khac: 7.000.000. Giai oan 2:

Nhan ban thanh pham do giai oan 1 chuyen sang va phat sinh them cac chi ph khac la 6.500.000 Ket qua san xuat trong thang nh sau: - Giai oan 1 san xuat c 80 ban thanh pham chuyen qua giai oan 2, con lai 10 san pham d dang. Giai oan 2 san xuat c 70 thanh pham nhap kho va 30 san pham d dang Yeu cau: Hay anh gia san pham d dang cua DN theo chi ph nguyen vat lieu chnh Bai tap 15: Mot DN san xuat 2 loai san pham A va B trong cung 1 phan xng, s dung phng phap ke khai thng xuyen co tnh hnh phat sinh chi ph san xuat 2 loai san pham trong ky nh sau: 1. DN xuat vat lieu chnh dung san xuat A va B la 19.000.000 phan bo theo nh mc tieu hao. Biet rang nh mc tieu hao vat lieu chnh cua A la 9.000.000 va cua B la 11.000.000. 2. DN xuat vat lieu phu dung san xuat A va B la 5.000.000 phan bo theo gia tr vat lieu chnh. 3. DN xuat nhien lieu dung san xuat A va B la 1.000.000, phan bo theo so gi may hoat ong. Biet rang: so gi may hoat ong cua A la 450 gi, cua B la 550 gi 4. Tien ien phuc vu SX DN phai tra cho nha cung cap la 1.200.000 5. DN trch khau hao TSC dung phan xng 4.000.000 6. DN xuat cong cu dung quan ly phan xng 1.000.000, phan bo dan trong 4 thang 7. DN trch trc chi ph sa cha ln TSC dung phan xng 2.000.000 8. DN xuat vat lieu phu dung quan ly phan xng 200.000 9. DN xuat nhien lieu dung quan ly phan xng 300.000 10. DN chi ph tiep khach bang tien mat 400.000 11. Tien lng DN phai tra cho cong nhan san xuat sp A va B la 6.000.000 phan bo theo gi cong. Biet

Bai tap

rang: gi cong cua spA la 1.400 gi; gi cong spB la 1.600 gi. Lng cong nhan vien quan ly phan xng la 1.000.000 12. DN trch BHXH, BHYT, kinh ph cong oan theo ty le tien lng Yeu cau: Hay nh khoan cac nghiep vu kinh te phat sinh va ghi vao cac TK lien quan Tnh gia thanh san pham A, B va nhap kho thanh pham; biet rang: San pham d dang au ky cua A tnh theo vat lieu chnh la 1.000.000 San pham d dang au ky cua B tnh theo vat lieu chnh la 1.000.000 San pham d dang cuoi ky cua A tnh theo vat lieu chnh la 2.000.000 San pham d dang cuoi ky cua B tnh theo vat lieu chnh la 1.000.000 Chi ph san xuat chung c phan bo cho A va B theo tien lng cua cong nhan san xuat san pham Bai tap 16: Mot DN san xuat 1 loai san pham (sp A) qua 2 phan xng I va II, s dung phng phap ke khai thng xuyen chi ph 2 phan xng, chi ph san xuat c tap hp nh sau:
Chi ph

Bai tap

Phan xng I 10.000.000 4.680.000 8.320.000

Chi ph nguyen lieu tt Chi ph nhan cong tt Chi ph san xuat chung

Phan xng II 4.000.000 2.340.000 5.660.000

San pham d dang au ky tnh theo vat lieu chnh phan xng I la 1.000.000 San pham d dang cuoi ky tnh theo vat lieu chnh phan xng I la 2000.000 San pham d dang au ky phan xng II tnh theo gia tr ban thanh pham phan xng I

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San pham d dang cuoi ky phan xng II la 2.000.000 Phan xng I san xuat 1.000 ban thanh pham chuyen qua pxng II Phan xng II san xuat 900 thanh pham nhap kho Yeu cau: Hay phan anh tnh hnh tren va ghi vao tai khoan lien quan Dung phng phap tnh gia thanh phan bc co tnh gia thanh ban thanh pham e tnh gia thanh san pham A va nhap kho thanh pham. Lap bang tnh gia thanh phan xng theo khoan muc Bai tap 17: Tai 1 DN san xuat 1 loai san pham (sp A), quy trnh cong nghe trai qua 3 bc che bien, moi giai oan eu khong co san pham d dang au ky. Chi ph san xuat trong ky c tap hp nh sau:
Chi ph

Chi ph nguyen lieu tt Chi ph nhan cong tt Chi ph san xuat chung

Phan xng I 300.000.0 00 5.980.000 4.420.000

Phan xng II 2.260.000 1.290.000

Phan xng III 1.125.000 750.000

Ket qua san xuat trong ky nh sau: Phan xng I: San xuat ra 85 ban thanh pham chuyen qua pxII, con 15 san pham d dang, mc o hoan thanh 80% Phan xng II: San xuat ra 80 ban thanh pham chuyen qua pxIII, con 5 san pham d dang, mc o hoan thanh 70% Phan xng III: San xuat ra 70 thanh pham nhap kho, con 10 san pham d dang, mc o hoan thanh 50% Yeu cau:

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Tnh gia thanh san pham theo phng phap phan bc. Biet rang san pham d dang anh gia theo phng phap c lng tng ng Lap bang tnh gia thanh san pham Bai 18: Tai mot doanh nghiep hach toan thng xuyen hang ton kho, nop thue GTGT theo phng phap khau tr va tnh gia hang xuat kho theo phng phap FIFO, co mot phan xng san xuat chnh san xuat 2 loai san pham A va B. Trong thang co cac nghiep vu kinh te phat sinh nh sau: 1. Mua mot TSC hu hnh vi gia mua 60.000.000, thue GTGT 10%, cha thanh toan tien. Chi ph lap at, chay th 2.000.000, thue GTGT 5%, tra bang tien gi ngan hang. Tai san nay mua bang nguon von Quy au t phat trien. 2. Xuat vat lieu chnh tr gia 60.000.000 ong e trc tiep san xuat san pham, phan bo cho san pham A va B theo nh mc tieu hao vat lieu chnh. Biet rang nh mc tieu hao vat lieu chnh la 5.000 ong/1sp A, 12.500 ong/ 1sp B. 3. Nhap kho vat lieu chnh tr gia 80.000.000, vat lieu phu 10.000.000, cong cu 10.000.000. Thue GTGT 10%, cha thanh toan tien cho ngi ban. Chi ph van chuyen tra bang tien mat tong cong 1.000.000, thue GTGT 5%; phan bo theo ty trong gia tr tai san nhap kho. 4. Xuat vat lieu phu dung trc tiep san xuat san pham 3.900.000 ong va phan bo cho A, B theo nh mc tieu hao vat lieu phu. Biet rang nh mc tieu hao vat lieu phu cho 1 san pham A la 260 ong, 1 san pham B la 1950 ong. 5. Xuat nhien lieu dung trc tiep san xuat san pham 3.000.000 ong, phan bo cho san pham A va B theo so gi may s dung; biet rang, tong so gi may e san xuat san pham A la 450 gi va san pham B la 550 gi; va dung bo phan quan ly phan xng 2.600.000 ong. 6. Bang phan bo tien lng nh sau:

- Lng cong nhan san xuat san pham A va B : 12.000.000 ong - Lng nhan vien quan ly phan xng: 3.000.000 ong 7. Tien lng cong nhan san xuat san pham A va B c phan bo theo so gi cong cong nhan san xuat. Biet rang e san xuat 1 san pham A mat 1 gi cong va san pham B la 1,25 gi. 8. ong thi, ke toan tnh trch cac khoan BHXH, BHYT, KPC theo ty le quy nh. 9. Chi ph khau hao TSC trc tiep san xuat san pham: 16.000.000 ong, quan ly phan xng : 1.000.000 ong 10. Mot so dch vu mua ngoai dung tai phan xng cha thanh toan: Tien ien thoai 1.400.000 ong, tien ien 3.500.000 ong, tien nc 1.500.000 ong, thue GTGT dch vu mua ngoai 10%. 11. Trch trc tien lng ngh phep cho cong nhan san xuat san pham A 140.000 ong, san pham B 680.000 ong. 12. Tap hp chi ph sa cha ln mot tai san co nh trong phan xong gom: chi ph nhan cong thue ngoai (cha thanh toan) 1.000.000 ong, chi ph phu tung thay the 1.200.000 ong, chi ph bang tien khac 380.000 ong. 13. Sau khi hoan thanh cong viec sa cha ln, ke toan tap hp va lap ke hoach phan bo trong 6 ky, bat au phan bo t ky nay. Yeu cau: nh khoan cac nghiep vu kinh te phat sinh va m mot so tai khoan ch T can thiet e tnh gia thanh san pham hoan thanh va nhap kho thanh pham biet: Ket qua san xuat 9.000 san pham A va 2.400 san pham B. Ca 2 san pham khong co san pham d dang au va cuoi ky. Phan bo chi ph san xuat chung theo so gi cong cong nhan san xuat. Lap bang tnh gia thanh theo khoan muc cua san pham A.

Bai tap

Bai tap 19: Trong mot doanh nghiep (ap dung phng phap ke khai thng xuyen hang ton kho) co 3 phan xng san xuat chnh, san xuat theo kieu day chuyen va 2 phan xng phu (ien va sa cha ln). Chi ph san xuat trong thang c tap hp nh sau: n v: 1000 ong Chi ph San xuat chnh San xuat Quan ly phan phu xng PX1 PX2 PX3 ie SCL PX1 PX2 PX3 n VL chnh 15.0 00 VL phu 1.80 2.00 2.80 600 200 230, 0 0 0 4 Nhien lieu 1.04 1.01 1.80 800 100 200 240 600 0 2 8 Phu tung 800 Cong cu (pbo 40 100 92 180 2 lan) Tien mat 160 80 70 20 100 ien 400 360 200 80 40 20 280 Tien lng 4.00 3.20 4.80 400 200 600 720 2.40 0 0 0 0 Khau hao TSC 2.00 1.60 2.00 184 72 200 160 112 0 0 0 0 Tien gi NH 56 11,2 325, 6 BHXH, BHYT, KPC tnh trch theo ty le tien lng ien san xuat trong ky cung cap cho: SXC1 800kwh, SXC2 1.400kwh, SXC3 1.960 kwh. Phan xng sa cha sa cha ln TSC cho PX1 180h, PX2 120h (a hoan thanh trong thang) PX1 lam ra 14.000 ban thanh pham chuyen PX2, con 1.000 san pham d dang PX2 lam ra 12.000 ban thanh pham chuyen PX3, con 2.000 SPDD PX3 lam ra 12.000 thanh pham nhap kho SPDD PX 1 tnh theo gia tr vat lieu chnh, SPDD PX 2 tnh theo ban thanh pham PX1 Yeu cau: Phan anh tnh hnh tren vao nhng tai khoan lien quan

Bai tap

Bai tap

Tnh gia thanh san pham cua doanh nghiep theo phng phap phan bc co tnh gia thanh ban thanh pham Lap bang tnh gia thanh theo khoan muc gia thanh

Bai tap

Bai tap 20: Mot doanh nghiep hach toan hang ton kho theo phng phap kiem ke thng xuyen, tnh gia hang xuat kho theo phng phap bnh quan gia quyen cuoi ky, tnh thue GTGT theo phng phap khau tr. Thanh pham ban trong ky chu thue suat thue GTGT 10%. DN co tnh hnh ton kho thanh pham au thang nh sau: San pham H: 800 sp, n gia: 100.000/sp San pham M: 1000 sp, n gia: 250.000/sp Trong thang co cac nghiep vu kinh te phat sinh nh sau: 1. DN san xuat va nhap kho thanh pham trong ky: San pham H: 9.200 sp, n gia: 106.000/sp San pham M: 7.000 sp, n gia: 230.000/sp 2. Xuat kho trong ky: oi vi san pham H: Xuat ban 5.000 sp. Trong o, 1.000 sp thu bang tien mat, 3.000 sp thu bang tien gi ngan hang, 1.000 sp cha thu tien. n gia cha thue GTGT 150.000/sp Xuat 3.000 sp em gop von lien doanh ngan han, gia do cac ben lien doanh anh gia la 130.000/sp oi vi san pham M: Xuat gi ban 1.500 sp, khach hang a nhan c hang va chap nhan thanh toan 1.400 sp va t choi thanh toan tra lai 100 sp. n gia cha thue GTGT 300.000/sp Xuat ban 4.500 sp cha thu tien, DN cho n v mua hng giam gia 2% tnh theo gia ban cha thue GTGT va ong y tr vao khoan phai thu. 3. Tong chi ph ban hang va chi ph quan ly doanh nghiep trong ky tap hp nh sau: Chi ph ban hang: 50.000.000 Chi ph quan ly doanh nghiep: 60.000.000 Yeu cau: Hach toan cac nghiep vu kinh te phat sinh va xac nh ket qua kinh doanh.

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Bai tap 21: Mot doanh nghiep co tnh hnh tieu thu thanh pham nh sau: Ton au ky thanh pham A 100 thanh pham, gia thc te 9.950/tp. Cac nghiep vu phat sinh trong ky nh sau: 1. Ngay 4, DN nhap kho 900 thanh pham A, gia thanh nhap kho 9.970/tp. 2. Ngay 6, doanh nghiep xuat kho gi ban cho ngi mua X 800 thanh pham A, gia ban moi thanh pham la 12.000. Chi ph van chuyen boc vac bang tien mat 100.000. 3. Ngay 10, nhan c giay bao cua ngi mua X a nhan c so thanh pham tren. 4. Ngay 12, DN nhap kho 1.000 thanh pham A vi gia thanh nhap kho nh ngay 4. 5. Ngay 14, doanh nghiep xuat kho ban cho ngi mua Y 950 thanh pham A, gia ban moi thanh pham la 11.500. Ngi mua nhan hang tai kho thanh toan bang tien mat va bang sec (nop ngay vao ngan hang). Chi ph boc vac tra bang tien mat 50.000 6. Ngay 16, ngi mua X e ngh doanh nghiep giam gia hang ban ngay 6 v chat lng hang giam, doanh nghiep ong y giam 2% tren gia ban 7. Ngay 18, doanh nghiep nhan c giay bao cua ngan hang ve khoan tien ngi mua X tra. 8. Ngay 22, ngi mua Y e ngh doanh nghiep nhan lai 100 thanh pham ban ngay 14 b mat pham chat, doanh nghiep nhap kho so hang b tra lai, chi ph van chuyen boc vac tra bang tien mat 40.000. Tra tien cho ngi mua bang tien gi ngan hang nhng cha nhan c giay bao cua nhan hang. 9. Ngay 26, doanh nghiep nhan c giay bao cua ngan hang ve khoan tien tra lai cho ngi mua Y. 10. Ngay 2, doanh nghiep nhan c giay bao cua ngan hang ve khoan sec nop ngay 14. Yeu cau:

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Hay nh khoan cac nghiep vu kinh te tren va ghi vao cac tai khoan lien quan. Gia xuat kho tnh theo phng phap FIFO. Tnh lai lo va ket chuyen biet rang chi ph quan ly 2.600.000 Bai tap 22: Tai mot doanh nghiep san xuat, hach toan theo phng phap ke toan ke khai thng xuyen, nop thue gia tr gia tang theo phng phap khau tr, trong thang, co mot so nghiep vu kinh te phat sinh nh sau: 1. Nhap kho vat lieu chnh tr gia 22.000.000, vat lieu phu tr gia 10.000.000, thue GTGT 10%, cha thanh toan tien cho ngi ban. 2. Nhap kho cong cu tr gia 5.000.000, thue GTGT 10%, a thanh toan bang tien gi ngan hang. Chi ph van chuyen tra bang tien mat 100.000. 3. Ban mot TSC nguyen gia 10.000.000, a hao mon 8.300.000, thu bang tien mat 1.000.000. Chi ph thao d tai san bang tien mat 200.000. 4. Mua mot TSC hu hnh vi gia mua 20.000.000, thue GTGT 5%, cha thanh toan tien. Chi ph van chuyen, lap at, chay th tra bang tien mat 500.000. Tai san nay mua bang nguon von Quy au t phat trien. 5. Xuat kho gi ban san pham A va B vi gia xuat kho: SP A 40.000.000, SP B 60.000.000. Gia ban: SP A 48.000.000, SP B 72.000.000. thue GTGT 10%. Chi ph van chuyen san pham ban 300.000 tra bang tien mat. 6. Xuat kho vat lieu chnh e san xuat san pham: SP A 18.000.000, SP B 27.000.000. 7. Xuat kho nhien lieu e san xuat san pham: SP A 4.000.000, SP B 6.000.000, e dung bo phan Quan ly phan xng 3.000.000, bo phan Ban hang 1000.000, bo phan Quan ly doanh nghiep 800.000. 8. Khach hang mua hang nghiep vu 5 a nhan c hang va chap nhan thanh toan. 9. Khau hao TSC dung bo phan Quan ly phan xng 5.000.000, bo phan Ban hang 2000.000, bo phan Quan ly doanh nghiep 2.000.000. 10. Tnh lng phai tra cho cong nhan san xuat: SP A 12.000.000, SP B 4.000.000, nhan vien bo phan Quan ly phan xng 2.000.000, nhan vien bo phan Ban hang 500.000, nhan vien bo phan Quan ly doanh nghiep 1500.000. Tnh trch BHXH, BHYT, KPC vao chi ph (19%), va

khau tr vao lng cong nhan vien phan BHXH, BHYT ma cong nhan vien phai tra(6%). 11. Xuat mot so cong cu tong tr gia 5.000.000; trong o, cong cu dung bo phan Quan ly phan xng tr gia 3.600.000, bo phan Ban hang 800.000, bo phan Quan ly doanh nghiep 600.000. Ke toan phan bo vao chi ph trong 2 thang. 12. Ban san pham A va B trc tiep tai kho thu bang tien mat. Gia xuat kho: SP A 32.000.000, SP B 11.000.000. Gia ban: SP A 37.000.000, SP B 13.000.000. Thue GTGT 10%. Chi ph bao b ong goi hang ban 500.000. Yeu cau: nh khoan cac nghiep vu kinh te phat sinh, m mot so tai khoan ch T can thiet e: 1. Tnh gia thanh san pham va nhap kho thanh pham. Biet: Tr gia san pham d dang au ky san pham A: 1.000.000 Tr gia san pham d dang au ky san pham B: 2.000.000 Tr gia san pham d dang cuoi ky san pham A: 415.000 Tr gia san pham d dang cuoi ky san pham B: 805.000 Phan bo chi ph san xuat chung theo ty trong lng cong nhan san xuat trc tiep 2. Xac nh ket qua kinh doanh va ket chuyen lai, lo. Bai tap 23: Tai mot doanh nghiep san xuat, hach toan theo phng phap ke toan ke khai thng xuyen, nop thue gia tr gia tang theo phng phap khau tr, trong thang, co mot so nghiep vu kinh te phat sinh nh sau: 1. Mua mot TSC hu hnh vi gia mua 30.000.000, thue GTGT 5%, thanh toan bang tien gi ngan hang. Chi ph van chuyen, lap at, chay th tra bang tien mat 3.000.000. Tai san nay mua bang nguon von Quy au t phat trien. 2. Mua mot so cong cu tr gia 6.000.000, thue GTGT 10%, cha thanh toan tien. 3. Nhap kho vat lieu chnh tr gia 20.000.000, vat lieu phu tr gia 10.000.000, thue GTGT 10%, thanh toan bang tien gi ngan hang. Chi ph van chuyen tong cong 300.000

Bai tap

tra bang tien mat, phan bo theo gia tr tai san nhap kho. 4. Thanh ly mot TSC nguyen gia 20.000.000, a hao mon 17.000.000, thu bang tien gi ngan hang 4.000.000. Chi ph thanh ly bang tien mat 200.000. 5. Xuat kho vat lieu chnh e san xuat san pham: SP A 15.000.000, SP B 30.000.000. 6. Xuat kho vat lieu phu e san xuat san pham: SP A 4.000.000, SP B 8.000.000, e dung bo phan Quan ly phan xng 2.000.000, bo phan Ban hang 500.000, bo phan Quan ly doanh nghiep 500.000. 7. Khau hao TSC dung bo phan Quan ly phan xng 8.000.000, bo phan Ban hang 2.000.000, bo phan Quan ly doanh nghiep 2.000.000. 8. Tnh lng phai tra cho cong nhan san xuat: SP A 12.000.000, SP B 18.000.000, nhan vien bo phan Quan ly phan xng 3.000.000, nhan vien bo phan Ban hang 1.000.000, nhan vien bo phan Quan ly doanh nghiep 1.500.000. Tnh trch BHXH, BHYT, KPC vao chi ph (19%), va khau tr vao lng cong nhan vien phan BHXH, BHYT ma cong nhan vien phai tra(6%). 9. Xuat mot so cong cu tong tr gia 3.000.000; trong o, cong cu dung bo phan Quan ly phan xng tr gia 1.800.000, bo phan Ban hang 600.000, bo phan Quan ly doanh nghiep 600.000. Ke toan phan bo vao chi ph trong 3 thang. 10. Xuat kho gi ban san pham A va B vi gia xuat kho: SP A 30.000.000, SP B 60.000.000. Gia ban: SP A 37.000.000, SP B 72.000.000. thue GTGT 5%. Chi ph van chuyen san pham ban 900.000 tra bang tien mat. 11. Ban san pham A va B trc tiep tai kho thu bang tien mat. Gia xuat kho: SP A 32.000.000, SP B 15.000.000. Gia ban: SP A 37.000.000, SP B 20.000.000. Thue GTGT 5%. Xuat bao b ong goi hang ban 500.000. 12. Khach hang mua hang nghiep vu 10 a nhan c hang va chap nhan thanh toan. Yeu cau: nh khoan cac nghiep vu kinh te phat sinh, m mot so tai khoan ch T can thiet e: 1. Tnh gia thanh san pham va nhap kho thanh pham. Biet:

Bai tap

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Tr gia san pham d dang au ky san pham A: 2.000.000 Tr gia san pham d dang au ky san pham B: 3.000.000 Tr gia san pham d dang cuoi ky san pham A: 948.000 Tr gia san pham d dang cuoi ky san pham B: 922.000 Phan bo chi ph san xuat chung theo ty trong lng cong nhan san xuat trc tiep 2. Xac nh ket qua kinh doanh va ket chuyen lai, lo. Bai tap 24: Tai mot doanh nghiep san xuat, hach toan theo phng phap ke toan ke khai thng xuyen, nop thue gia tr gia tang theo phng phap khau tr. Trong thang, co mot so nghiep vu kinh te phat sinh nh sau: 1. Nhap kho vat lieu chnh tr gia 40.000.000, vat lieu phu 40.000.000, cong cu 20.000.000. Thue GTGT 10%. Cha thanh toan tien cho ngi ban. Chi ph van chuyen tra bang tien mat tong cong 1.000.000; phan bo theo ty trong gia tr tai san nhap kho. 2. Mua mot TSC hu hnh vi gia mua 10.000.000, thue GTGT 10%, cha thanh toan tien. Chi ph van chuyen, lap at, chay th tra bang tien mat200.000. Tai san nay mua bang nguon von Quy au t phat trien. 3. Xuat kho gi ban san pham A va B vi gia xuat kho: SP A 30.000.000, SP B 10.000.000. Gia ban: SP A 35.000.000, SP B 12.000.000. thue GTGT 10%. Chi ph van chuyen san pham ban 300.000 bang tien mat. 4. Thanh ly mot TSC nguyen gia 12.000.000, a hao mon 11.200.000. Chi ph thao d tai san bang tien mat 100.000, phe lieu thu hoi 500.000. 5. Xuat kho vat lieu chnh e san xuat san pham: SP A 12.000.000, SP B 4.000.000. 6. Xuat kho vat lieu phu e san xuat san pham: SP A 9.000.000, SP B 3.000.000, e dung bo phan Quan ly phan xng 3.000.000, bo phan Ban hang 800.000, bo phan Quan ly doanh nghiep 500.000. 7. Xuat kho nhien lieu e san xuat san pham: SP A 9.000.000, SP B 3.000.000, e dung bo phan Quan ly phan xng 3.000.000, bo phan Ban hang 1000.000, bo phan Quan ly doanh nghiep 1000.000. 8. Khach hang mua hang nghiep vu 3 a nhan c hang va chap nhan thanh toan

9. Khau hao TSC dung bo phan Quan ly phan xng 7.000.000, bo phan Ban hang 1000.000, bo phan Quan ly doanh nghiep 1000.000. 10. Tnh lng phai tra cho cong nhan san xuat: SP A 12.000.000, SP B 4.000.000, nhan vien bo phan Quan ly phan xng 3.000.000, nhan vien bo phan Ban hang 800.000, nhan vien bo phan Quan ly doanh nghiep 1500.000. 11. Tnh trch BHXH, BHYT, KPC theo ty le quy nh 12. Khau tr vao lng cong nhan vien phan BHXH, BHYT, KPC ma cong nhan vien phai tra theo ty le quy nh (6%) 13. Khach hang mua hang nghiep vu 3 thanh toan tien hang bang tien mat va khieu nai ve mot so lo san pham A b giam chat lng, doanh nghiep ong y giam gia cho khach hang 500.000. 14. Xuat mot so cong cu tong tr gia 5.000.000; trong o, cong cu dung bo phan Quan ly phan xng tr gia 4.000.000, bo phan Ban hang 600.000, bo phan Quan ly doanh nghiep 400.000. Ke toan phan bo vao chi ph trong 2 thang. 15. Ban san pham A va B trc tiep tai kho thu bang tien mat. Gia xuat kho: SP A 32.000.000, SP B 11.000.000. Gia ban: SP A 37.000.000, SP B 13.000.000. Thue GTGT 10%. 16. Nop BHXH cho c quan Tai chnh bang tien gi ngan hang 4.000.000 Yeu cau: 1. M mot so tai khoan ch T can thiet e tnh gia thanh san phamva nhap kho thanh pham. Biet: Tr gia san pham d dang au ky san pham A: 2.000.000; B: 2.000.000 Tr gia san pham d dang cuoi ky san pham A: 207.500; B: 402.500 Phan bo chi ph san xuat chung theo ty trong lng cong nhan san xuat trc tiep 2. M mot so tai khoan ch T can thiet e xac nh ket qua kinh doanh va ket chuyen lai, lo. Bai tap 25: Tai mot doanh nghiep san xuat, hach toan theo phng phap ke toan ke khai thng xuyen, nop thue gia tr gia tang theo phng phap khau tr. Trong thang, co mot so nghiep vu kinh te phat sinh nh sau: 1. Mua mot TSC hu hnh vi gia mua 30.000.000, thue GTGT 5%, tra bang tien gi ngan hang. Chi ph van

Bai tap

chuyen, lap at, chay th tra bang tien mat 2000.000. Tai san nay mua bang Nguon von Xay dng c ban. 2. Xuat kho gi ban san pham A va B vi gia xuat kho: SP A 10.000.000, SP B 15.000.000. Gia ban: SP A 12.000.000, SP B 18.000.000. Thue GTGT 10%. 3. Xuat bao b ong goi san pham ban tr gia 200.000, chi ph van chuyen san pham ban 300.000 bang tien mat. 4. Mua nguyen vat lieu tr gia 15.000.000, cong cu 5.000.000. Thue GTGT 10%. Cha thanh toan tien cho ngi ban. Chi ph van chuyen tra bang tien mat tong cong 200.000; phan bo theo ty trong gia tr tai san nhap kho. 5. Ban mot TSC nguyen gia 6.000.000, a hao mon 5.500.000. Thu bang tien mat 630.000, trong o co thue GTGT 30.000. Chi ph cho viec nhng ban 50.000 bang tien mat. 6. Khach hang mua hang nghiep vu 2 a nhan c hang va chap nhan thanh toan 7. Xuat kho vat lieu chnh e san xuat san pham: SP A 5.000.000, SP B 7.500.000. 8. Xuat kho vat lieu phu e san xuat san pham: SP A 1.000.000, SP B 1.500.000, e dung bo phan Quan ly phan xng 300.000, bo phan Ban hang 100.000, bo phan Quan ly doanh nghiep 100.000. 9. Xuat kho nhien lieu e dung bo phan Quan ly phan xng 1.000.000, bo phan Ban hang 300.000, bo phan Quan ly doanh nghiep 200.000. 10. Xuat mot so cong cu tong tr gia 4.000.000; trong o, cong cu dung bo phan Quan ly phan xng tr gia 3.000.000, bo phan Ban hang 400.000, bo phan Quan ly doanh nghiep 600.000. Ke toan phan bo vao chi ph trong 2 thang. 11. Khau hao TSC dung bo phan Quan ly phan xng 4.000.000, bo phan Ban hang 1000.000, bo phan Quan ly doanh nghiep 1000.000. 12. Chi ph tiep khach tra bang tien mat 300.000 13. Tnh lng phai tra cho cong nhan san xuat: SP A 6.000.000, SP B 9.000.000, nhan vien bo phan Quan ly phan xng 2.000.000, nhan vien bo phan Ban hang 1000.000, nhan vien bo phan Quan ly doanh nghiep 2000.000. 14. Tnh trch BHXH, BHYT, KPC theo ty le quy nh

Bai tap

15. Xuat ban trc tiep san pham A va B thu bang tien mat. Gia xuat kho: SP A 8.000.000, SP B 12.000.000. Gia ban: SP A 10.000.000, SP B 15.000.000. Thue GTGT 10%. 16. Dung tien gi ngan hang nop BHYT cho c quan Y te 1.000.000. Yeu cau: M mot so tai khoan ch T can thiet e tnh gia thanh san pham va nhap kho thanh pham. Biet: Tr gia san pham d dang au ky san pham A: 1.000.000; B: 1.000.000 Tr gia san pham d dang cuoi ky san pham A: 2.812.00; B: 2.218.000 Phan bo chi ph san xuat chung theo ty trong lng cong nhan san xuat trc tiep M mot so tai khoan ch T can thiet e xac nh ket qua kinh doanh va ket chuyen lai, lo. Bai 26: Tai mot doanh nghiep (ap dung phng phap ke khai thng xuyen hang ton kho) co 2 phan xng san xuat chnh, san xuat theo kieu day chuyen va mot phan xng san xuat phu (phan xng san xuat bao b). Chi ph san xuat trong thang c tap hp nh sau:
Chi ph 152 (VLC) 152 (VLP) 152 (NL) 153 111 331 334 214 4.000.00 0 8.200.000 Phan xng 1 SX SP Quan ly PX 20.000.0 00 2.500.00 0 1.500.00 2.500.00 0 0 6.000.00 0 950.000 600.000 1.000.00 0 800.000 5.000.0 00 2.000.000 Phan xng 2 SX SP Quan ly PX 6.800.0 00 3.200.0 00 n v: ong Phan xng phu SX SP Quan ly PX 8.000.0 00 2.000.0 00 800.000 500.000 800.000 440.000 400.000 3.000.0 00 2.000.000 1.000.000 700.000

Bai tap

1.800.00 0 800.000 1.560.00 0 1.400.00 0 1.000.00 0 500.000

Cac khoan BHXH, BHYT, KPC tnh trch vao chi ph theo ty le tien lng Gia tr cong cu bang tren la gia tr cong cu xuat kho va cong cu loai phan bo 2 lan.

Bai tap

Phan xng phu san xuat bao b cung cap cho phan xng chnh I 1.200 kg bao b, phan xng chnh II 800 kg bao b (phan xng phu khong co san pham d dang au va cuoi ky). Phan xng chnh I lam ra 10.000 ban thanh pham chuyen sang phan xng II, con 2.000 san pham d dang. Phan xng chnh II lam ra 8.000 thanh pham nhap kho, con 2.000 san pham d dang. San pham d dang phan xng I tnh theo gia tr nguyen vat lieu trc tiep. San pham d dang phan xng II tnh theo gia tr ban thanh pham phan xng I. Phan xng chnh I, II khong co san pham d dang au ky. Yeu cau: nh khoan va phan anh tnh hnh tren vao cac tai khoan ch T sau: TK621, TK622, TK627, TK154 (lu y : chi tiet theo phan xng) Tnh gia thanh san pham cua doanh nghiep theo phng phap phan bc co tnh gia thanh ban thanh pham. Lap bang tnh gia thanh theo khoan muc phan xng chnh I. Bai 27: Tai mot doanh nghiep (ap dung phng phap ke khai thng xuyen hang ton kho) co phan xng san xuat chnh san xuat 2 loai san pham A, B va mot phan xng san xuat phu (phan xng san xuat bao b). Chi ph san xuat trong thang c tap hp nh sau:
n v: 1.000 ong Phan xng PX SX chnh PX phu SX SP Quan ly PX SX SP A SX SP B Quan ly PX 152 (VLC) 5.000 152 (VLP) 300 152 (NL) 200 200 2.700 1.800 1.900 1.80 0 2.03 0 2.400 153 600 111 630 331 IEN 800 334 2.000 1.000 5.000 15.00 0 3.000 214 700 300 2.50 0 7.50 0 1.40 0

28.00 0 18.00 0

3.800 2.700

Cac khoan BHXH, BHYT, KPC tnh trch vao chi ph theo ty le tien lng Gia tr cong cu bang tren la gia tr cong cu xuat kho va cong cu loai phan bo 2 lan.

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Bao b phan xng phu chuyen toan bo sang phan xng san xuat chnh (phan xng san xuat phu khong co san pham d dang au va cuoi ky) San pham d dang anh gia theo gia tr nguyen vat lieu trc tiep. - San pham d dang au ky san pham A tr gia 900.000 ong - San pham d dang au ky san pham B tr gia 2.500.000 ong Bao cao ket qua san xuat cua phan xng chnh nh sau: - San pham A: 10.000 san pham hoan thanh va 1.800 san pham d dang - San pham B: 8.000 san pham hoan thanh va 2.000 san pham d dang. Chi ph san xuat chung c phan bo theo ty le tien lng cong nhan san xuat chnh Yeu cau: nh khoan va phan anh tnh hnh tren vao cac tai khoan ch T sau: TK621, TK622, TK154 (lu y : chi tiet theo san pham va phan xng) va TK 627 (chi tiet theo phan xng) Tnh gia thanh san pham A, B cua doanh nghiep. Bai 28: Tai mot doanh nghiep (ap dung phng phap ke khai thng xuyen hang ton kho) co 2 phan xng san xuat chnh, san xuat theo kieu day chuyen va mot phan xng san xuat phu (phan xng san xuat khuon mau). Chi ph san xuat trong thang c tap hp nh sau: n v: ong
Chi ph Phan xng chnh I SX SP Vat lieu chnh Vat lieu phu Nhien lieu Cong cu (pbo 2 lan) Tien mat Dch vu mua ngoai Tien lng 30.000.00 0 3.800.000 2.200.000 1.200.00 0 6.000.00 0 495.000 2.000.00 0 1.500.00 Quan ly PX Phan xng chnh II SX SP Quan ly PX 3.000.00 0 1.800.00 0 Phan xng phu SX SP 5.000.00 0 800.000 700.000 1.400.00 0 785.000 1.700.00 0 1.500.00 700.000 200.000 600.000 250.000 800.000 4.000.00 1.000.00 Quan ly PX

8.000.000

7.000.00

Khau hao TSC

4.500.000

0 500.000

0 3.200.00 0

0 800.000

Bai tap 0 0 2.700.00 300.000 0

Cac khoan BHXH, BHYT, KPC tnh trch vao chi ph theo ty le tien lng Gia tr cong cu bang tren la gia tr cong cu xuat kho. Chi ph dch vu mua ngoai cha thanh toan. Phan xng phu cung cap khuon mau ( c xem la cong cu loai phan bo 1 lan) cho phan xng chnh I 1.000 khuon mau, phan xng chnh II 700 khuon mau (phan xng phu khong co san pham d dang au va cuoi ky). Phan xng chnh I lam ra 10.000 ban thanh pham chuyen sang phan xng II, con 2.000 san pham d dang. Phan xng chnh II lam ra 8.000 thanh pham nhap kho, con 2.000 san pham d dang. San pham d dang phan xng I tnh theo gia tr nguyen vat lieu trc tiep. San pham d dang phan xng II tnh theo gia tr ban thanh pham phan xng I. Phan xng chnh I, II khong co san pham d dang au ky. Yeu cau: nh khoan va phan anh tnh hnh tren vao cac tai khoan ch T sau: TK621, TK622, TK627, TK154 (lu y : chi tiet theo phan xng) Tnh gia thanh san pham cua doanh nghiep theo phng phap phan bc co tnh gia thanh ban thanh pham. Lap bang tnh gia thanh theo khoan muc cua phan xng chnh I.

Bai 31: Tai mot doanh nghiep (ap dung phng phap ke khai thng xuyen hang ton kho) co phan xng san xuat chnh san xuat 2 loai san pham A, B va mot phan xng san xuat phu (phan xng san xuat bao b). Chi ph san xuat trong thang c tap hp nh sau: n v: ong
Chi ph Phan xng san xuat chnh SX SP A 20.000.0 00 5.500.00 0 4.500.00 0 SX SP B 30.000.0 00 6.800.00 0 3.200.00 0 Quan ly PX Phan xng san xuat phu SX SP Quan ly PX 8.000.000 2.000.000 4.300.00 0 2.800.00 0 1.220.00 0 1.200.00 0 2.000.00 0 1.000.00 0 1.000.000 500.000 400.000 440.000 400.000 3.000.000 1.000.000 2.000.000 700.000

Bai tap

Vat lieu chnh Vat lieu phu Nhien lieu Cong cu (pbo 2 lan) Tien mat Dch vu mua ngoai Tien lng Khau hao TSC

20.000.0 00 7.000.00 0

30.000.0 00 2.000.00 0

Cac khoan BHXH, BHYT, KPC tnh trch vao chi ph theo ty le tien lng Gia tr cong cu bang tren la gia tr cong cu xuat kho. Bao b phan xng phu chuyen toan bo sang phan xng san xuat chnh, c xem la cong cu (loai phan bo 1 lan) s dung phan xng chnh. Phan xng chnh lam ra 10.000 san pham A, con 2.000 san pham A d dang va 8.000 san pham B va 2.000 san pham B d dang. Khong co san pham d dang au ky San pham d dang cuoi ky tnh theo gia tr nguyen vat lieu trc tiep. Chi ph san xuat chung c phan bo theo ty le tien lng cong nhan san xuat chnh. Yeu cau: nh khoan va phan anh tnh hnh tren vao cac tai khoan ch T sau: TK621, TK622, TK154 (lu y : chi tiet theo san pham) va TK 627. Tnh gia thanh san pham A, B cua doanh nghiep.

Bai tap

Lap bang tnh gia thanh theo khoan muc cua san pham A.

Bai 32: Tai mot doanh nghiep hach toan thng xuyen hang ton kho, nop thue GTGT theo phng phap khau tr va tnh gia hang xuat kho theo phng phap FIFO, co 2 phan xng san xuat chnh san xuat theo kieu day chuyen. Trong thang co cac nghiep vu kinh te phat sinh nh sau: 2. Mua vat lieu chnh tr gia 40.000.000 ong, thue GTGT 10%, cha thanh toan cho ngi ban. Chi ph van chuyen, boc d tra bang tien mat 200.000, thue GTGT dch vu van chuyen 5%. 3. Dung nguon von au t xay dng c ban e mua mot tai san co nh mi vi gia mua 15.000.000 ong, thue GTGT 5%,cha thanh toan cho ngi ban . Chi ph lap at, chay th 1.000.000 ong tra bang tien mat. 4. Ban mot tai san co nh cu nguyen gia 10.000.000 ong, a hao mon 9.200.000 ong, thu 1.000.000 ong bang tien mat; tien cong thao d phai tra cho cong nhan trong doanh nghiep la 200.000 ong. 5. Xuat vat lieu chnh tr gia 32.000.000 ong e trc tiep san xuat san pham tai phan xng I. 6. Xuat vat lieu phu dung trc tiep san xuat san pham phan xng I 2.500.000 ong, phan xng II 6.800.000 ong. 7. Xuat cong cu (loai phan bo 50%) dung cho cac bo phan sau: phan xng I tr gia 6.000.000 ong, phan xng II 800.000 ong. 8. Xuat nhien lieu dung phan xng I gom: dung trc tiep san xuat san pham 1.500.000 ong, dung quan ly phan xng 2.500.000 ong; phan xng II gom: dung trc tiep san xuat san pham 3.200.000 ong, dung quan ly phan xng 1.800.000 ong. 9. Tien ien thoai phai tra cho nha cung cap cac bo phan nh sau: Phan xng I 2.600.000 ong, phan xng II 2.400.000 ong, thue GTGT dch vu mua ngoai 10%. 10. Bang phan bo tien lng nh sau: - Lng cong nhan san xuat phan xng I: 4.000.000 ong - Lng cong nhan san xuat phan xng II: 5.000.000 ong

Bai tap

- Lng nhan vien quan ly phan xng I: 1.000.000 ong - Lng nhan vien quan ly phan xng II: 1.000.000 ong ong thi, ke toan tnh trch cac khoan BHXH, BHYT, KPC theo ty le quy nh. 11. Bang phan bo khau hao TSC cho cac bo phan nh sau: - Bo phan san xuat san pham phan xng I: 8.000.000 ong - Bo phan san xuat san pham phan xng II: 9.000.000 ong - Bo phan quan ly phan xng I: 800.000 ong - Bo phan quan ly phan xng II: 1.000.000 ong 12. Trch trc chi ph sa cha ln tai san co nh phan xng I 200.000 ong, phan xng II 500.000 ong. 13. Chi ph khac bang tien mat cho bo phan quan ly phan xng I 950.000 ong, bo phan quan ly phan xng II 2.560.000 ong. Yeu cau: 1. nh khoan cac nghiep vu kinh te phat sinh va m mot so tai khoan ch T can thiet e tnh gia thanh san pham hoan thanh va nhap kho thanh pham biet: Phan xng I san xuat c 10.000 ban thanh pham chuyen sang phan xng II va 2.000 san pham d dang. Phan xng II san xuat c 8.000 thanh pham va 2.000 san pham d dang. cac phan xng khong co san pham d dang au ky. San pham d dang cuoi ky phan xng I tnh theo gia tr nguyen vat lieu trc tiep San pham d dang cuoi ky phan xng II tnh theo gia thanh ban thanh pham PX 2. Lap bang tnh gia thanh theo khoan muc phan xng I.

Bai tap

Bai tap