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Bi tp - Bi gii K ton ti chnh
kimbum31089
05-10-2009, 12:48 AM
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Bi s 1: K Ton vt liu, cng c dng c
Mt doanh nghip p dng phng php k khai thng xuyn k ton hng tn
kho c ti liu trong thng 10/N nh sau ( 1000 ).
1. Thu mua vt liu chnh nhp kho ,cha tr tin cho cng ty X. Gi mua ghi trn ha
n ( c thu GTGT 10% ) l 440.000. Chi ph thu mua n v thanh ton bng tin
gi ngn hng : 4.200 ( c thu GTGT 5%).
2. Mua nguyn vt liu ca cng ty K , tr gi thanh ton ( c thu GTGT 10%) :
363.000 Hng kim nhn , nhp kho .
3. Ph liu thu hi t thanh l TSC nhp kho : 5000.
4. Xut kho mt s thnh phm i ly dng c vi cng ty Y ,tr gi trao i ( c
thu GTGT 10% ) 66.000. Bit gi vn thnh phm xut kho 45.000. Thnh phm
bn giao , dng c kim nhn , nhp kho .
5. Dng tin mt mua mt s vt liu ph ca cng ty Z theo tng gi thanh ton ( c
thu GTGT 10% ) l 55.000.
6. Tr ton b tin mua vt liu nghip v 1 bng tin gi ngn hng sau khi tr
chit khu thanh ton c hng 1%.
7. Xut kho vt liu ph km phm cht tr li cho cng ty K theo tr gi thanh ton
77.000. ( trong c c thu GTGT 7.000 ). Cng ty K chp nhn tr vo s tin hng
cn n.
8. Xut tin mt tm ng cho cn b i thu mua nguyn vt liu : 3.000.
Yu cu:
1. nh khon cc nghip v ni trn .
2. Hy nh khon cc nghip v ni trn trong trng hp DN tnh thu GTGT theo
phng php trc tip .
Gii
1. nh khon cc nghip v nu trn.
1a)
N TK 152 ( VLC) : 400.000
N TK 133 ( 1331) : 40.000
-C TK 331 ( X) : 440.000
1b)
N TK 152 ( VLC) : 4.000
2)
N TK 152 ( VLP) : 363.000
-C TK 331 ( X) : 363.000
3)
N TK 152 ( PL) : 5.000
-C TK 711: 5.000
4a)
N TK 632 : 45.000
- C TK 155 : 45.000
4b)
N TK 131 ( Y): 66.000
-C TK 511: 66.000
4c)
N TK 153 ( 1531): 66.000
-C TK 131 ( Y): 66.000
5a)
N TK 152 ( VLP) : 55.000
-C TK 331( Z) : 55.000
5b)
N TK 331 ( Z ) : 55.000
-C TK 111: 55.000
6)
N TK 331 ( X): 440.000
-C TK 515: 4.400
-C TK 112 : 435.600
7)
N TK 331 ( K): 77.000
-C TK 152 ( VLP) : 77.000
8)
N TK 141 : 3.000
-C TK 111 : 3.000
Bi 2: K ton TSC v bt ng sn u t
C ti liu v TSC ti mt Cng ty trong thng 6/N ( 1.000 ng ):
1. Ngy 7, nhn vn gp lin doanh di hn ca cng ty V bng mt TSC dng cho
sn xut theo gi tha thun nh sau :
- Nh xng sn xut : 300.000 , th gian s dng 10 nm:
- Thit b sn xut : 360.000, thi gian s dng 5 nm.
- Bng sng ch : 600.000, thi gian khai thc 5 nm.
2. Ngy 10, tin hnh mua mt dy chuyn sn xut ca cng ty K dng cho phn
xng sn xut .Gi mua phi tr theo ha n ( c thu GTGT 5%) 425.880.; trong
: gi tr hu hnh ca thit b sn xut 315.000 ( khu hao trong 8 nm ); gi tr v
hnh ca cng ngh chuyn giao 110.880 ( khu hao trong 4 nm ). Chi ph lp t
chy th thit b chi bng tin tm ng ( c thu GTGT 5% ) l 12.600. Tin mua
Cng ty thanh ton bng tin vay di hn 50%. Cn li thanh ton bng chuyn
khon thuc qu u t pht trin.
3. Ngy 13, Cng ty tin hnh thu ngn hn ca cng ty M mt thit b dng cho b
phn bn hng. Gi tr TSC thu 240.000. Thi gian thu n ht thng 10/N. Tin
thu tr ton b ( k c thu GTGT 10% ) bng tin vay ngn hn 16.500.
4. Ngy 16, pht sinh cc nghip v :
- Thanh l mt nh kho ca phn xng sn xut , khu hao ht t thng 5 /N.,
nguyn gi 48.000, t l khu hao bnh qun nm 12%. Chi ph thanh l chi bng
tin mt 5.000, ph liu thu hi nhp kho 10.000.
- Gi mt thit b sn xut i tham gia lin kt di hn vi Cng ty B , nguyn gi
300.000 ; gi tr hao mn ly k 55.000, t l khu hao bnh qun nm 10%. Gi tr vn
gp c Cng ty B ghi nhn l 320.000, tng ng 21% quyn kim sot.
5. Ngy 19 , mua mt thit b qun l s dng cho vn phng Cng ty. Gi mua ( c
thu GTGT 5% ) l 315.000, tr bng tin gi ngn hng. Chi ph vn chuyn , bc
d , lp t chi bng tin mt 2.100 ( c thu GTGT 5%). T l khu hao bnh
qun nm ca TSC l 15 % v thit b u t bng ngun vn kinh doanh..
6. Ngy 22, nghim thu nh vn phng qun l do b phn XDCB bn giao. Gi quyt
ton ca ngi nh l 1.000.800, vn xy dng cng trnh l ngun vn u t XDCB.
Thi gian tnh khu hao 20 nm.
7. Ngy 25, tin hnh nghim thu cng trnh sa cha nng cp mt quy hng ca b
phn bn hng bng ngun vn khu hao. Chi ph sa cha nng cp thu ngoi cha
tr cho cng ty V ( c thu GTGT 5% ) l 189.000. D kin sau khi sa cha xong ,
TSC ny s s dng trong vng 5 nm na. c bit nguyn gi TSC trc khi
sa cha l 300.000, hao mn ly k 240.000, t l khu hao bnh qun nm 10%.
8. Ngy 28, tin hnh nghim thu mt thit b sn xut thu ngoi sa cha ln
hon thnh, bn giao cho b phn s dng. Chi ph sa cha ln thu ngoi cha tr
cho cng ty W ( c thu GTGT 5% ) l 56.700. c bit DN trch trc chi ph
sa cha ln theo k hoch ca thit b ny l 50.000.
Yu cu:
1. nh khon cc nghip v nu trn
2. Xc nh mc khu hao tng, gim theo tng b phn trong thng 6/N, bit DN tnh
khu hao theo ngy v thng 6/N c 30 ngy.
3. Xc nh mc khu hao TSC trch trong thng 6/N bit:
-Thng 5/N khng c bin ng tng gim TSC
- Mc khu hao TSC trch trong thng 5/N b phn sn xut : 30.000, bn hng
7.000, qun l DN 10.000.
4. Gi s thng 7/N khng c bin ng v TSC . Hy xc nh mc khu hao TSC
trch trong thng 7 tng b phn.
Gii
1.nh khon cc nghip v nu trn:
1)
N TK 211: 660.000
-2111: 300.000
-2112 : 360.00
N TK 213 ( 2133) : 600.000
-C TK 411 (V): 1.260.000
2a)
N TK 211( 2112) : 300.000
N TK 213( 2138) : 105.600
N TK 133( 1332) : 20.280
-C TK 331( K) : 425.880
2b)
N TK 331( K) : 425.880
-C TK 341: 212.940
-C TK 112: 212.940
2c)
N TK 211 ( 2113) : 12.000
N TK 133( 1332) : 600
-C TK 141 : 12.600
2d)
N TK 414 : 204.660
-C TK 411: 204.600
3a)
N TK 001 : 240.000
3b)
N TK 641 ( 6417): 15.000
N TK 133( 1331) : 1.500
-C TK 311 : 16.500
4a)
N TK 214( 2141) : 48.00
-C TK 211 ( 2112): 48.000
4b)
N TK 811: 5.000
-C TK 111: 5.000
4c)
N TK 152( ph liu) : 10.000
-C TK 711: 10.000
N TK 223 (B): 320.000
N TK 214( 2141) : 55.000
-C TK 711: 75.000
-C TK 211( 2112): 300.000
5a)
N TK 211( 2114) : 300.000
N TK 133( 1332) : 15.000
-C TK 112: 315.000
5b)
N TK 211( 2114): 2.000
N TK 133 ( 1332) : 100
-C TK 111: 2.100
6a)
N TK 211(2111) : 1.000.800
-C TK 241( 2412) : 1.000.800
6b)
N TK 441: 1.000.800
-C TK 411 : 1.000.800
7a)
N TK 241( 2413) : 180.000
N TK 133( 1332): 9.000
-C TK 331 ( V) : 189.000
7b)
N TK 211( 2111): 180.000
-C TK 214(2143): 180.000
8a)
N TK 241( 2412) : 54.000
N TK 133 ( 1331): 2.700
-C TK 331 ( W): 56.700
8b)
N TK 335: 54.000
-C TK 241( 2413): 54.000
8c)
N TK 627: 4.000
-C TK 335: 4.000
Yu cu 2:
Mc khu hao TSC tng trong thng 6/N ti:
- B phn bn hng: (60.000 + 180.000) *6/( 5*12*30) = 800;
- B phn qun l doanh nghip: 302.000*15%*12/( 12*30) +1.000.800*9/
( 20*12*30) = 1.510 + 1251= 2.761
- B phn sn xut : 300.000*24/ ( 10*12*30) + 360.000* 24/( 5*12*30) + 600.000*24/
(5*12*30) + 312.000*21/(8*12*30) + 105.600*21/(4*12*30)= 2.000 + 4.800 + 8.000 +
2.275 + 1540 = 18.615
Mc khu hao TSC gim trong thng 6/N ti:
- B phn sn xut: 300.000 *10%*15/(12*30) = 1.250
- B phn bn hng : 300.000 * 10% *6/ ( 12*30) = 500
Yu cu 3:
Mc khu hao TSC trch trong thng 6/N ti:
- B phn sn xut : 30.000 + 18.615 1.250 = 47.365
- B phn bn hng : 7.000 + 800 500 = 7.300
- B phn qun l doanh nghip : 10.000 + 2.761 = 12.761
Yu cu 4
Mc khu hao ti sn c nh trch trong thng 7/N:
- B phn sn xut : 30.000 + 300.000*(10*12) + 360.000/ ( 5*12) + 600.000 /( 5*12) +
312.000/ ( 8*12) + 105.600/(4*12) 300.000* 10%/12= 30.000 + 2.500 + 6.000 +
10.000 + 3250 + 2200 2500 = 51.450.
- B phn bn hng : 7.000 + ( 60.000 + 180.000 )/(5*12) 300.000 *10%/12 = 7.000 +
4.000 2.500 = 8.500
*DN p dng phung php kim k nh k hng tn kho v tnh thu GTGT thep pp
trc tip
*gi xut kho theo pp bnh qun gia quyn c k d tr, gi tr sp d dang nh gi
theo chi ph nguyn vt liu trc tip
*chi ph sn xut chung phn b t l vi chi ph tin lng nhn cng trc tip
YU CU :
1.nh khon k ton
2.Lp bo co li l
3.lp bn cn i k ton (khi qut )
gii:
I. nh khon:
1. N TK 152 : 4.6x380.000
(CT Vt liu A)
N TK 133 : 0.46x380.000
C TK 331 : 5.06x380.000
2. N TK 152 : 7.3x350.000=2.555.000
(CT Vt Liu B)
N TK 133 : 255.500
C TK 331 : 8.03x350.000
3. N TK 153 : 370x100=37.000
(CT Cng C dng c C)
N TK 133 : 3700
C TK 112 : 40.700
4. N TK 621 : 4.696x400.000=1.878.400
(CT VLA : SL 400.000 gi=
(5x120.000+4.6x380.000)/(120.000+380.000) = 4.696 )
C TK 152 : 1.878.400
5. N TK 621 : 7.591667x500.000=3.795.833
(CT VLB : SL 500.000, DG=(7.3x350.000+8x250.000)/600=7.591667
C TK 152 : 3.795.833
6. N TK 621 : 4000
(CT Mua VL Ph cho sx SP A)
C TK 111 : 4000
7. N TK 621 : 5000
(CT SPB)
C TK 111 : 5000
8a. N TK 622 : 600.000
(CT SPA: 200.000 , SPB 400.000)
C TK 334: 600.000
8b. N TK 627 : 100.000
(CT SPA (100.000x200)/(200+400)=33.333 SPB 66.667)
C TK 334 : 100.000
9. N TK 622 : (600+100)x19%= 133.000
C TK 338 : 133.000
10. N TK 623 : 314x300=94.200
(CT Cng c C SL 300, DG=(370x100+400x300)/500=314)
C TK 153 : 94.200
11. N TK 627 : 550.400
N TK 133 : 6000
C TK 214 : 400.000
C TK 335 : 66.000
C TK 111 : 2.400
C TK 112 : 88.000
12. N TK 641 : 138.700
N TK 133 : 2000
C TK 334 : 47.600
C TK 214 : 60.700
C TK 335 : 22.000
C TK 111 : 1.600
C TK 3388 : 8.800 (hoc 811)
13. N TK 642 : 1.140.551
N TK 133 : 9000
C TK 334 : 357.000
C TK 214 : 610.841
C TK 335 : 99.000
C TK 111 : 36.000
C TK 112 : 36.000
C TK 351 : 10.710
Last edited by kimbum31089; 05-10-2009 at 12:55 AM..