Trc nghim kim ton (b 1). 1.i tng c kim ton? 2.Chun mc trong kim ton ? 3.

Mc ch ca bo co kim ton ? 4.Phm vi ca kim ton hot ng ? 5.Phm vi ch yu ca kim ton ni b ? 6.Kim ton nh nc ? 7.Phm vi bao trm ca kim ton c lp? 8.Nhim v ch yu ca kim ton nh nc? 9.Tnh cht ca c s dn liu? 10.Mc ch ca h thng kim sot ni b? 11.H thng kim sot ni b? 12.Cc loi kim sot trc tip? 13.Cc hnh vi gian ln trong qun l? 14.Cc biu hin ca sai st trong qun l? 15.Khi nghi ng nh qun l gian ln KTV... 16.Khi khng nh nh qun l gian ln KTV.... 17.nh gi bo co ti chnh c sai phm trng yu KTV thng cn c: 18.Nguyn nhn ca ri ro kim ton 19.Nguyn nhn ca ri ro tim tng: 20.Nguyn nhn trc tip dn n ri ro kim sot l: 21.Nguyn nhn su xa ca ri ro pht hin: 22.Mi quan h gia cc loi ri ro trong kim ton 23.Bng chng kim ton? 24. s dng phng php phn tch ngang KTV 25.Khi phn tch kh nng thanh ton nhanh ca DN KTV 26. phn tch kh nng sinh li ca DN KTV cng thm chi ph tin li vo tng li nhun trc thu 27. nh gi mc hiu lc ca h thng kim sot ni b KTV 28. phn tch bng chng vt cht trong kim ton bo co ti chnh KTV 29. phn tch bng chng ti liu khi kim ton tng qut bo co ti chnh KTV cn c vo: 30. bit s vng thu hi n KTV so snh gia tng doanh thu thun ca k bo co vi k gc :

Tr li 1. thng tin c th nh lng, c th kim tra v cc chun mc. 2. 37 chun mc v 1 chun mc o c ngh nghip. 3. a ra kin nhn xt ca KTV v mc ph hp ca thng tin dc kim ton so vi tiu chun v chun mc. 4. kim tra tnh hu hiu v hiu qu ca cc hot ng. 5. kim ton hot ng nh gi tnh hiu lc, tnh kinh t v hiu qu ca cc hot ng trong vi. 6. kim ton s tun th v thu chi cc vi c s dng vn v kinh ph nh nc. 7. ch yu l kim ton BCTC, nhng cng c th kim ton tun th v kim ton hot ng. 8. kim ton theo yu cu ca QH, y ban thng v QH,chnh ph, th tng chnh ph. 9. cc gii trnh ca nh qun l v cc thng tin dc trnh by trn BCTC trn c s cc chun mc v ch k ton hin hnh. 10. bo m dvi tun th php lut v cc quy nh. lp BCTC trung thc hp l. bo v, qun l v s dng c hiu qu TS ca dvi. 11. l cc quy nh v cc th tc kim sot do dvi dc kim ton xy dng v p dng. 13.14. quyn lc tp trung ko c s gim st. c cu phc tp ko cn thit. c s bt lc trong vic sa cha nhng thiu st m KTV ni b a ra.

c s thay i thng xuyn v tu vn v kim sot. 15. cn cn nhc vic trao di phat gic vi ai l tt hn. tip tc thu thp bng chng. 16. xin kin t vn php l c th hnh ng ph hp vi thc t. 17. mc trng yu dc xc nh. 18. KTV a ra cc kin nhn xt ko thix hp khi BCTC cn c nhng sai st trnh yu. 19. s vn c trong tng khon mc( tnh hnh kinh doanh, bn cht khon mc v h thng k ton). 20. h thng KSNB ko ngn nga ht. 21. phng php kim ton ca KTV.( ni dung, lich trnh, phm vi th nghim c bn ko ph hp ). 22. AR=IR*CR*DR 23. l ton b ti liu thng tin do KTV thu thp dc lin quan n cuc kim ton v da vo cc thng tin ny, KTV hnh thnh nn kin ca mnh v BCTC.

Cu hi trc nghim mn kim ton 1) Mc ch ca kim ton bo co ti chnh (BCTC) l lm tng tin cy ca BCTC c kim ton ? 2) Vic lp nh khon sai ch l do s yu km v trnh ca nhn vin k ton ? 3) Theo chun mc k ton quc t, nu c s mu thun trong khi vn dng gia c s dn tch v nguyn tc thn trng, n v s phi u tin p dng : a) C s dn tch. b) Nguyn tc thn trng. c) Ty theo tng trng hp c th m quyt nh. d) Ty theo quy nh ca tng quc gia. 4) S khc bit c bn gia kim ton c lp v kim ton ni b l: a) Kim ton c lp do ngi bn ngoi n v thc hin, kim ton ni b do ngi ca n v tin hnh. b) Kim ton c lp c thu ph, kim ton ni b khng thu ph. c) Kim ton c lp phc v cho ngi bn ngoi n v, kim ton ni b phc v cho n v. d) Kim ton c lp tin hnh sau khi kt thc nin , kim ton ni b tin hnh khi cn thit. 5) Mc ch chnh ca kim ton hot ng l : a) Bo m cc th tc kim sot ni b c thc hin ng n. b) nh gi mt hot ng xem c hu hiu v hiu qu hay khng ? c) Cung cp kt qu kim ton ni b v k ton cho cc nh qun l. d) Tr gip cho vic kim ton ca kim ton vin c lp (KTV). 6) Chun mc kim ton l : a) Cc th tc thu thp bng chng kim ton. b) Thc o cht lng cng vic ca KTV. c) Cc mc tiu ca kim ton phi tun th. d) 3 cu trn u ng. 7) Khi KTV chnh yu cu cc KTV ph lp bo co v cc cng vic thc hin trong tun, l vic thc hin chun mc kim ton lin quan n : a) S c lp khch quan. b) lp k hoch kim ton. c) S gim st y . d) 3 cu trn u ng. 8) o c ngh nghip l vn : a) Khuyn khch KTV thc hin c khen thng. b) KTV cn tun theo gi uy tn ngh nghip. c) KTV cn chp hnh v l i hi ca lut php. d) cu a v b ng. 9) H thng kim sot ni b c thit lp ti n v : a) thc hin cc mc tiu ca n v.

b) Phc v cho b phn kim ton ni b. c) Thc hin ch ti chnh k ton ca Nh nc. d) Gip KTV c lp xy dng k hoch kim ton. 10) Ni chung, mt yu km ca kim sot ni b c th nh ngha l tnh trng khi m sai phm trng yu khng c pht hin kp thi do : a) KTV c lp trong qu trnh nh gi h thng kim sot ni b ca n v. b) K ton trng ca n v khi kimtra k ton. c) Cc nhn vin ca n v trong qu trnh thc hin chc nng ca mnh. d) kim ton vin ni b khi tin hnh kim ton. 11) KTV c lp xem xt h thng kim sot ni b l nhm : a) Xc nh ni dung, thi gian, phm vi ca cng vic kim ton. b) nh g kt qu ca cng vic qun l. c) Duy tr mt thi c lp i vi cc vn lin quan n vic kim ton. d) Ba cu trn u ng. 12) KTV s thit k v thc hin cc th nghim kim sot khi : a) Kim sot ni b ca n v yu km. b) Cn thu thp bng chng v s hu hiu ca h thng kim sot ni b. c) Ri ro kim sot c nh gi l cao. d) Ba cu trn u ng. 13) Thng tin v cc yu km ca kim sot ni do KTV gi cho n v : a) Phi bao gm mi yu km trong kim sot ni b. b) L mc tiu chnh trong kim sot ni b. c) L vn ph trong vic tm hiu v nh gi kim sot ni b. d) Cu a v c ng. 14) Mt chng trnh kim ton c xem l l tng : a) Tn t chi ph nht. b) Ph hp vi cc c th ca n v nht. c) Bo m pht hin mi gian ln v sai st. d) Khng th tn ti mt chng trnh l tng trong thc t. 15) Ri ro kim ton l loi ri ro : a) Khi KTV nhn xt BCTC ca n v c trnh by trung thc. b) Khi KTV khng pht hin c mi sai phm trong cng tc k ton n v. c) Khi KTV nhn xt khng xc ng v BCTC v gp phi sai lm nghim trng. d) 3 cu trn u sai. 16) Vic khng pht hin c mt sai lch trng yu v s tin trn BCTC l loi ri ro m KTV c th gim bng cch thc hin : a) Th nghim c bn. b) th nghim kim sot. c) nh gi h thng kim sot ni b. d) Yu cu n v cung cp th gii trnh ca gim c. 17) Trong cc bng chng kim ton sau y th loi no c tin cy cao nht: a) Ha n bn hng ca n v. b) Th xc nhn ca tam nhn gi cho KTV. c) Ha n ca nh cung cp cho n v lu tr. d) Th gii trnh ca gim c. 18) Vic kim tra ti liu v mt loi nghip v t khi pht sinh n khi vo s sch s cung cp bng chng v : a) S chnh xc ca s liu trn s sch k ton. b) S sch ghi chp y cc nghip v pht sinh. c) Cc nghip v ghi chp trn s sch l c thc. d) C ba cu trn u ng. 19) Vic kim k ti sn c nh ca n v cung cp bng chng v : a) S hin hu trn thc t ca ti sn c nh.

b) S chnh xc ca gi tr ti sn c nh hin c. c) Cc ti sn c nh thuc quyn s hu ca n v. d) 3 cu trn u ng. 20) Doanh thu bn hng ghi s khng ng nin l sai phm do : a) S thiu st. b) Nhm ln khi chuyn s. c) Tnh ton sai. d) 3 cu trn u sai. 21) xem cc nghip v mua hng c b khai vt hay khng, KTV nn chn mu kim tra t : a) Cc phiu nhp kho. b) Cc th kho. c) Cc n t mua hng. d) S ci. 22) Th xc nhn ca khch hng ng v s n l bng chng v : a) Kh nng thu hi c mn n. b) Khon phi thu l c thc. c) Tui ca mn n c ghi chp ng. d) 3 cu trn u ng. 23) Di y l cc nghip v lin quan n khon mc Hng tn kho, bn hy in cc ch ng hay sai vo cc di y : Nghip v mua hng Nghip v bn hng Ghi chp Kim k ng / Sai Ghi chp Kim k ng / Sai a Khng Khng e Khng C b C Khng f C C c khng C g Khng Khng d C C h C Khng 24) Th tc phn tch s gip cho KTV xc nh c mi trng hp bt thng? 25) K hoch kim ton cn trnh by ni dung, thi gian v phm vi ca cc th tc kim ton s thc hin, bao gm c mc tiu kim ton, thi hn thc hin ca tng th tc kim ton. 26) Ban gim c n v c th ngn chn hon ton ri ro tim tng ? 27) Phn tch c xem l mt th tc kim ton c hiu qu cao nht ? 28) c tnh k ton hnh thnh trong nhng iu kin cha r rng v do khng th no c tnh c mt cch hp l. 29) Nu bng chng kim ton thu c t nhiu ngun khc nhau m mu thun vi nhau th KTV da trn cc bng chng no c kt qu ging nhau. 30) Tt c kin khc vi kin chp nhn ton phn u phi km theo mt on gii thch l do nm sau on kin ca KTV. BI TP KIM TON Bi 1 : Trong nm, Cty Thng mi Ho bnh mua hng tr gi 21.567.345.654 ng ; gi vn hng bn trong nm l 22.543.234.678 ng. Tr gi hng tn kho cui nm l 4.567.657.777 ng. T1nh s vng quay hng tn kho trong nm v cho nhn xt, bit rng s vng quay hng tn kho nm trc l 5,2 vng (Vng quay hng tn kho = Gi vn hng bn / Hng tn kho bnh qun). Bi 2 : Thng 10/2003, Cty An Lm b khch hng kin v sn phm gy thit hi cho ngi tiu dng, s tin b i bi thng l 50 triu USD v to n s x vo thng 8/2004. S kin ny nn phn nh nh th no trn BCTC nm 2003 ? Bi 3 : Mi tnh hung sau y c lin quan n khi nim k ton no ? n v c cn thay i chnh sch k ton hay khng ? Ti sao ? a- Cty ABC ghi nhn 1 my khoan gi 8.900.000 l chi ph trong k d rng thi gian s dng ca my l 5 nm. b- Cty XYZ ghi nhn ton b khon tin thu nh do 1 khch hng tr gi trc 3 nm (bt u t 1/1/2003) vo doanh thu ca nm 2003. c- Da vo kt qu hp Hi ng Qun tr ca Cty Lin doanh An Bnh Kasati, d cha nhn c tin nhng Cty An Bnh ghi nhn khon li c chia vo thu nhp ti chnh.

Bi 4 : Cty c phn Hng Anh b ho hon vo thng 2/2004 nn b thit hi khong 5 t ng (khong 50% gi tr tng ti sn) nhng n v khng mua bo him. Vo thng 3/2004, khi k BCTC nm 2003, Gim c nhn thy k ton trng trch trc v khon thit hi ny cho nm 2003 v khng ng v cho rng s vic trn ch xy ra nm 2004 nn khng lin quan n BCTC ca 2003. K ton trng tr li rng tuy s vic xy ra vo nm 2004 nhng li trc ngy k BCTC, do nu khng BCTC 2003 s khng trung thc. Xt v phng din trnh by trung thc v hp l BCTC, trong trng hp trn theo bn th cch gii quyt no l ng ? Ti sao ? Bi 5 : Hy trnh by kin ca bn v vn sau y : Hng nm, Cty XYZ u mi Cty kim ton c lp ABC n kim ton BCTC. Nm nay, Ban Gim c XYZ d nh s t chc b phn kim ton ni b. Sau y l hai kin khc nhau : a- K ton trng :Hng nm ABC u gi th qun l nn ta c th da vo chn chnh h thng kim sot ni bo, do khng cn t chc thm b phn kim ton ni b v s lng ph. Hn na vic tip nhiu on kim ton lm cho cng vic ca phng k ton tr nn qu ti. b- Ph gim c :Vic t chc rt tt v gip nng cao hiu qu hot ng ca n v, pht hin kp thi nhng hnh vi sai phm sa cha trc khi gy hu qu nghim trng. V lu di, kim ton ni b s gip ci thin h thng kim sot ni b, v nh s lm gim chi ph kim ton. Thm ch, khi m kim ton ni b tt th Cty s khng cn mi kim ton c lp n na.

Bi 6 : Bn hy nhn xt v trng hp sau y : Cty ABC yu cu KTV An thc hin kim ton bo co ti chnh. ABC gii thch vi kim ton vin An l cn phi nhanh chng hon thnh kim ton h c th nhanh chng np cho ngn hng xin vay tin. ABC ng tr mt khon ph c nh cho KTV An v thng thm nu khon vay c chp thun. KTV An vui v nhn nhim v v cam oan s hon thnh cng vic trong 15 ngy. KTV An thu hai sinh vin k ton thc hin vic kim ton, v dnh ra nhiu gi gii thch chnh xc v nhng cng vic cn phi lm cho cc sinh vin ny. KTV An bo l h ng mt th gi tm hiu kim sot ni b, m hy tp trung chng minh tnh chnh xc ca cc s d trn s ci v trch dn chng chng minh cho BCTC ca ABC. Cc sinh vin ny lm ng theo hng dn v sau 12 ngy giao cc BCTC cho An. KTV An xem xt v nhanh chng pht hnh bo co kim ton Chp nhn ton phn gi cho ABC. Bi 7 : Hy cho bit cc th tc kim sot c th p dng ngn chn nhng sai phm c th xy ra nh : a- Trm nh cp ti sn. b- S dng phiu thu nh s trng thu tin. c- Ti s dng chng t gc chi ln 2. d- Mua hng khng ng vi nhu cu ca n v. Bi 8 : Thit lp mi quan h gia nhng khon trong hai ct sau y : 1. Kim sot cht lng kim ton. 2. Kim ton hot ng. 3. nh gi kim sot ni b. 4. Kim ton nh nc. 5. Khai bo (Cng b). 6. Nguyn nhn ch yu tn ti hot ng kim ton c lp. 7. C quan thu. 8. U ban giao dch chng khon. 9. BCTC kim ton. 10. m bo hp l. a. Kim ton tun th. b. Chc nng xc nhn.

c. Cc thng tin trng yu. d. S tin cy. e. Kim tra cho. f. H s ng k pht hnh chng khon. g. C s ca vic chn mu v kim tra. h. Bo co cho Quc hi i. S xt on ngh nghip. j. nh gi s hu hiu v tnh hiu qu ca mt b phn trong t chc. Bi 9 : Hy cho bit nhng tnh hung sau y c lin quan n b phn no ca h thng kim sot ni b : a) K ton kho kim nhim th kho. b) Nhn vin th vi hiu qu hot ng ca Cty v ch khen thng bnh qun. c) Thiu mt s hch ton thng nht nn nhiu nghip v tng t li c hch ton khc nhau. d) Khng nh k nh gi v hot ng nn nhng yu km vn duy tr lu di. e) Gim c thng t quyt nh tuyn dng nhn vin trong khi quy nh ca Cty l mi trng hp tuyn dng phi thng qua Phng nhn s . f) Khng phn cng ngi xt duyt cc nghip v mua hng. g) Cc kin ngh ca kim ton ni b khng c ch trng. h) Trng phng k ton trc thc Gim c ti chnh. Bi 10 : Ta c cc loi ri ro sau y a) Ri ro kinh doanh, (b) Ri ro tim tng, (c)Ri ro kim sot v (d) Ri ro pht hin. mi tnh hung di y, bn hy cho bit loi ri ro tng ng : a) n v khng pht hin kp thi gian ln ca nhn vin v khng nh k i chiu cng n vi nh cung cp. b) Tin d b tht thot hn ct v . c) Th xc nhn cc khon phi thu khng gip pht hin c cc sai st trng yu. d) Cc khon chi qu khng c xt duyt. e) Sn phm chnh ca n v b i th cnh tranh bn ph gi. f) n v khng thc hin s phn cng phn nhim y . g) Khoa hc k thut pht trin lm cho sn phm chnh ca doanh nghip b li thi. h) Kim ton vin chn mu khng i din cho tng th nn a ra kt lun rng khon mc khng c sai st trng yu trong khi thc t l c. Ch : Cc ri ro trn c th s dng mt ln hoc nhiu ln hoc khng s dng ; ring loi no khng phi l thnh phn ca ri ro kim ton th khng s dng. Bi 11 : Sau khi kim k, n v cn c vo cc bin bn kim k lp bn tng hp kim k. Hy cho bit mc tiu kim ton trong tng trng hp sau y : a) KTV ly mu bin bn kim k i chiu vi bn tng hp kim k. b) KTV ly mu mt s khon trn bn tng hp kim k i chiu v bin bn kim k. Bi 12 : Sau khi giao hng, n v cn c vo Phiu giao hng lp Ha n. Mun pht hin cc trng hp khng lp Ha n, KTV s chn trnh t no sau y : a) Chn mu phiu giao hng kim tra Ha n. b) Ly mu Ha n i chiu vi Phiu giao hng. Bi 13 : Gi dnh l chun mc k ton quc t cho php tnh gi hng tn kho theo cc phng php FIFO, bnh qun gia quyn, LIFO & gi ch danh. Nu Cty ABC mua bn xe du lch v chn FIFO lm phng php tnh gi hng tn kho, th s la chn ca Cty ABC l ng hay sai ? Ti sao ? Bi 14 : Trong cuc kim ton nm u tin ca bn ti mt Cty sn xut vi quy m trung bnh, Gim c cho bit v cch thc thc hin phn cng ti Cty ny nh sau : Mt nhn vin m trch vic mua hng, nhn hng v gi hng. Ngi th hai c nhim v ghi chp cc s sch v n phi thu v thu tin ca khch hng. Nhn vin th ba ph trch theo di s sch v nhn vin, th bm gi, lp bn lng v pht lng. Gim c Cty hi kin v cch t chc trn v bn hy cho bit gp ca mnh. Bi 15 : Bn ang kim ton BCTC cho Cty ABC c nin kt thc vo ngy 31/12/2003. Bn gi th xc nhn cc khon n phi thu vo ngy 31/12/2003. Trong cc th xc nhn c 02 th c thm on gii thch sau y :

a) Ngy 01/12/2003, chng ti ng trc 70.000.000, s tin trn ln hn ho n 22/12/2003 (s ti 45.000.000), nn chng ti khng hiu v sao qu ng li ngh chng ti xc nhn s d n l 45.000.000 ? b) ng tng s tin. Hng ho k gi nhn c v chng ti s thanh ton khi no bn c hng. Yu cu : Trong tng trng hp trn, bn s cn phi thm tra v cc vn no? Cch gii quyt v l do ? Bi 16 : Bn l KTV ang kim ton BCTC Cho ABC l mt Cty ch bin thm ng hp v bit tnh hnh sau : Cty thu mua thm vi gi 800.000 /tn. Thm c gt v, ra sch v xt lt. Trng lng cn li ng hp chim khong 60%. L, v, thm dp chim khong 70% trng lng gt b c bn cho nh my Phn bn vi gi 100 /Kg. Cn ci thm chim khong 30% trng lng gt b bn cho x nghip Ru vi gi 300.000 / tn. Tng gi tr thm m ABC thu mua trong nm l 16.678.340.000 , v khng c thm tn kho u nm v cui nm. Trong nm 2003, s tin ABC thu c t bn l, v v thm dp cho nh my Phn bn l 457.533.000 . Yu cu : a.Vi mc trng yu l 30.000.000 , bn hy nh gi v tnh hp l ca khon doanh thu bn l, v v thm dp nu trn. b. Cng v d trn, nhng lc ny l, v v thm dp c bn vi gi 80 /kg. Bi 17 : Cc th nghim kim ton sau y thuc loi th tc no v c thc hin nhm mc tiu kim ton g ? a) Kim tra li php nhn gia n gi vi s lng hng trn danh sch hng tn kho, tnh ton li s tng cng v so snh vi s tng cng trn s ci. b) So snh s lng v n gi ca mt s mt hng vi nhau v so vi nin trc, v gii thch nguyn nhn nu c chnh lch bt thng. c) Gi th xc nhn n khch hng. d) Tnh ton s vng quay hng tn kho ca nm hin hnh v so vi nm trc. e) Kim tra s tng cng trn bng k chi tit cc khon n phi thu, i chiu vi s chi tit v s ci. f) Kim tra vic lp d phng v hon nhp d phng xem c ng ch k ton khng ? g) Kim tra vic cng b cc thng tin b sung v n phi thu trn bng thuyt minh. Bi 18 : Bng di y th hin mi quan h gia mc tiu kim ton v th tc kim ton v bn hy xc nh cc gi tr X cn thiu trong bng : Mc tiu Th tc kim ton N phi thu khch hng l c thc trong thc t X1 X2 Chng kin kim k hng tn kho Tt c cc trng hp giao hng u c lp ho n y X3 X4 Kim tra cc nghip v chi qu sau thi im kho s Hng tn kho phn nh khng vt khi gi tr thun c th thc hin c X5 Bi 19 : Hy cho th d v mt th tc kim sot, sau hy a ra th nghim kim sot tng ng xc minh v s hu hiu ca th tc kim sot ny. Nu kt qu ca th nghim kim sot cho thy th tc kim sot khng hu hiu, hy cho bit loi sai st tim tng (sai phm c th xy ra) v th nghim c bn cn thit pht hin sai phm ? Th d : Th tc KS Th nghim KS Sai st tim tng Th nghim c bn nh du chng t gc ngay sau khi k sc Ly mu chng t gc lu trong k xem c c nh du khng ? S dng chng t gc chi lp sc ln th hai. Chn mu sc v i chiu vi s sch, chng t c lin quan ( th kho, s chi tit...) Bi 20 : i vi cc tnh hung hon ton c lp sau y, bn s pht hnh loi bo co kim ton no ? L do ? a) Bn kt lun rng hng tn kho c kh nng b khai khng trng yu ti Cty Anh Minh, nhng Cty

khng cho php bn m rng phm vi kim tra hng tn kho. b) Do nhn li kim ton sau ngy kho s nn bn khng chng kin c vic kim k hng tn kho ti Cty Thnh Tm. Khi hon thnh kim ton, bn cho rng BCTC ca n v trnh by trung thc v hp l, k c khon mc hng tn kho v bn p dng cc th tc kim ton thay th. c) Mt thng sau ngy kt thc nin , mt khch hng ca Cty ABC tuyn b ph sn, nhng Gim c Cty ABC khng cho php tit l thng tin ny. Khong ca khch hng trn chim khong 10% N phi thu v 5% Li trc thu ca Cty ABC. Bi 21: Sau khi kim ton cng ty A, KTV pht hin mt s sai st nh sau: - n v cha ghi nhn chi ph in thoi thng 12 l 1.760.000 ( c thu GTGT) cha thanh ton cho bu in. - n v ghi nhn ton b doanh thu tr trc ca khch hng B cho 3 nm l 60.000.000 vo doanh thu nm 2007 m thc t cng ty ch thc hin cung cp dch v hng ho trong nm nay l 20.000.000. - K ton n v ghi GVHB cao hn thc t l 5.000.000. Yu cu: - Hy cho bit nh hng ca cc sai st trn n li nhun sau thu ca n v (n v ghi khng hay ghi thiu bao nhiu li nhun sau thu? Bit thu sut thu TNDN l 28%). - Doanh thu thun ng ca n v l bao nhiu? Bit GVHB ca n v khai bo l 1.500.000.000. T l li gp ca n v l 30%.