You are on page 1of 20

Bookbooming

Chirong 1: Ban chat va doi tucmg ke toan. Bai tap 1: Chi ra dau la nghiep vy ke toan cua Doanh nghi?p Ba la (trong ky k l toan.) va giai thich lien quan den doi tucmg ke toan nao: 1. Ban giam d6c phat hifn thay mpt s6 nhan vien di l&m muon. 2. Chi tien mat de d5ng bao quang cao trong 4 quy. 3. Ban giam doc de xuat quet the tir cho ngiroi lao dpng. 4. Thue cong ty A dSn lap d5t he thong the tr. 5. Nop tien m5t v&o kho bac nha niroc de tra thue. 6. Nhn tnrcrc tien thue VP cua ong A (thue ca nam) 7. Mua chju mpt bo ban ghe v5n phong. 8. Thanh tOcin tien m5t cho viec van chuyen bdn ghS van phdng (a cau 7). 9. Ban giam doc tuyen mot pho phong ke toan mcri. 10. Thanh ly bp may vi tinh thu ve tien mat. 11. Dung tien giri ngan hang mua Co phieu. 12. Giam doc dung tien rieng de mua qua tang va. 13. Thu hoi dirge khoan tien nor tir Cty X (Tien mSt) 14. Chi phi di$n thoai trong thang T da tra bang Tien mat 15. Chi tien mSt tam ung cho can bo di cong t&c. 16. Pho phong ke toan dirge cong ty trang bi mot di?n thoai di dgng de lam viec. 17. Mang 1 chiec oto di gop von lien doanh. 18. Mua v5n phdng pham cho cong ty Mng tien mSt. 19. Pho phong ke toan tu- mua them mpt dien thoai di dgng de giai quylt viec rieng. 20. Ban chju mpt so co phieu cho Ong A. 21. Giam doc kinh doanh dam phan mua Nguyen vat lifu voi nha cung cap. 22. Mua m<jt lo hang Nguyen v$t li?u thanh toan bSng TGNH. 23. Ngurcri ban cho hircmg chiet khau thanh toan 5% bang Tien mat 24. Chi tien m5t tra tien thue cong ty v? sinh den l&m v? sinh trong thang. 25. Tap hop cac ve cau pha da chi khi su dung 6 to trong thing T. 26. Thu dirge tien lai tir hoat dgng dau tu tai chlnh. 27. Chi tien m5t khen thircmg ngucri lao dong. 28. Nhan dugc don dat hang cua nha phan phoi X. 29. Ban mpt lo hang thanh pham... ngirai mua chira tra tien.

Dai hoc Ngoai thirong

Bookbooming

30. Chi phi van chuyen lo hang ban (or cau 29) da tra bang Tien mat. 32. Ph6 phong ke toan vay muon ti6n rieng cua nhan vien Thu Quy 33.Mua o to bang tien gui ngan hing. 34.Mua bao hiem cho xe o to bang tien mat (ca nam) 35.Tra luang cho nguai lai xe bing tien mat hang thang. 36. Nhan vien thu quy vay tiln ngan hang de mua nhJ. 37.Lap quy khen thuong, phuc lai tir nguon lgi nhun hang n&m. 38.Vay ngin han ngan hang (chuyen vio tii khoan Tien gui ngan hang) 39. Tinh hinh tai chinh cua nguai mua hang (cr cSu 29) dang kh6 khan. 40.Chi tien mat de sua chua van phdng. 41. KS todn lap khoan du ph6ng n< jr kho doi doi voi nguai mua hang (a cSu 39) 42. Xult kho mpt 16 hing dem gui bin 43.Su dyng hSt 5 bp van phong pham trong thang T. 44.Chi tien m it d l dt bao cho van ph6ng cho 4 quy. 45. Pho phong kS toan xin tir chuc. 46 .Nhan gop von bang tai san la 1 nha xucmg 1000m2 47. Ph6 phong ke toan xin thoi viec va xin chuyen cong tac. 48. C6ng ty Ba la cong b6 ket qua kinh doanh co lai. 49. Ban giam doc hpp xac dinh mute chia lai cho co dong. 50. Chi tien mSt thanh toan cac co dong den lay lai. Bai tap 2: Lap bang can doi ke toan. Tinh den ng&y 31/12/2007 Doanh nghiep X co cac thong tin ke toan sau: (don vi tinh: tri?u dong) 1.Nguon von kinh doanh: 2500 2.Tiln gui Ngan hang:250 3 .Diu tu chung khoan ngin han: 30 4.PhAi tra cho ngudi bn:40 5.H4ng hoa: 300 6.Dau tu dai han: 200 7.Lgi nhuan chua phan phdi: 85 8.Phai thu khac: 5 9.Tam ling: 4 10.Nguyen vat Ii?u: 25 11.Cong cy, dyng cy: 3 12.Hing gui ban: 60 13.Tii san CD hftu hlnh: 1800 14.Vay ngin h<in:80 15.ThuS v i cdc khoan phai npp nha nude: 30 16.Phai tra ngucri lao dpng:20 17.Tien m$t:40 18.Phai tra, phai npp khac: 4 19.Chi phi tra truac ngan h?n: 12 20.Quy phuc l< jri xa hgi: 15

Dai hoc Ngoai thuO ng

Bookbooming

21 .Phai thu cua khach hang: 45 Tai san TM san ngan han Tai san dai han Tong Tai san B&i tap 3: Dien vao cac o trong sau: Tai san Tai san ngSn han Tien mat Hang hod Phdi thu cua khach hang Tai san dai han Tai san co djnh Dau tu dai han khac Tong Tai san 420 Nor phiii tra 60 Vay ngan han Ngan hang Phdi tra cho nguai ban 75 Thue va cac khoan nop nha nuoc Von chu s& h&u Nguon von Kinh doanh ISO Lpi nhugn chua phan phoi Tong nguon von 1100 85 60 20 Nguon von Nguon von Nor phai tra Von chu sff hiru Tong nguon von

Tong doanh thu thuan la: 1460 tr dong; Tong chi phi phat sinh trong ky ke toan la: 1205 tr dong.Lgi nhuan chua phan phoi = Doanh thu thuan - Tong chi phi. Bai tap 4: Vi du:Lap bang can d6i ke toan. Tinh den ngay 31/12/2007 Doanh nghiep Y co cac thong tin ke toan sau: (don vi tinh: trieu dong) 1. Vay dai han ngan hang 600 2. Tra trucrc tien thue van phong (trong 1 nam) 60 3. Hang hoa 900 4. Tai san co djnh 1400 5. Hao mon TSCD (360) 6. Tra trucrc tien mua hang hoa 300 7. Tien mat: 200 8. Tien gui Ngan hang 500 9. Dau tu dai han: 300 10. Phai thu cua khach hang: 250 11.Nguon von KD 1800 12.Lai nhuan chua phan phoi: -100 13.Quy dau tu phat trien: 200 14.Quy phuc lai XH: 200 15.Hang mua dang di duang: 100

Dai hoc Ngoai throng

Bookbooming

*********************

Bai tap 4.Dien vao cac o Tai san Tai san ngan han Tien mat Tien pin ngdn hang Thue GTGT dau vao Hang mua dang di ducmg Hang hod Tai san dai han Tai san co dinh Hao mon tai san co dinh Dau tit dai han khac Tong Tai san Bai tap 5 Bien vao cac o. Tai san Tai san ngan han Tien mat Tien gui ngdn hang Phdi thu cua khdch hang Hang hod Tai san dai han Tai san co dinh Hao mon tai san co dinh Dau tu dai han khac Tong Tiki san (a) 200 1200 100 1500 (b) 2000 (300) 800 (c) Nguon von Nq tphai tra Vay ngdn han Ngdn hang Phdi tra cho ngucri ban Thue va cac khoan nop nha nude Nguon von chu sis hfru Nguon von Kinh doanh Lpi nhuan chua phan phdi Quy khen thuang Tong nguon von 500 100 (f) 50 (e) 5000 (g) 200 3000 250 (g) 100 150 1600 (e) (f) (500) 1500 Nguon von Ny phdi tra Vay ngdn han Ngdn hang Phdi tra cho nguai ban Phdi tra nguai lao dpng (a) 1000 300 200

Nguon von chu sir hiru Nguon von Kinh doanh Lpi nhudn chua phan phdi Quy dau tu phdt trien S i s r~ Tong nguon von

(b) 5500 600 400 (?)

......

Bai tap 6: lap bang Tai san - Nguon von. Npi dung 1. Tien mat: 491.000 2. Nguon von kinh doanh: 3.160.000 3. Vay ngan han: 210.000 4. Thue GTGT dau vhol.850 5. Thanh pham: 116.775 6. Hang gui ban: 50.000 1. Nguyen vat lieu: 250.500 8. U"ng truac cho nguai ban: 270.000 9. TSCD hiru hinh: 2.350.000 Npi dung 10. Hao mdn TSCD huu hinh: (432.000) 11. Phai tra ngucri ban: 193.850 12. Phai thu khdch hang: 170.000 13. Phdi tra Ngudi lao dpng 21.150 14. Phai trd khac.5.625 15. Thue GTGT 50.000 16. Lgi nhuan chua phan phoi: 255.000 17. Tien gui ngan hang: 627.500

Dai hoc Ngoai thirong

Bookbooming

Bai tap chircnig III: Phtnmg phap Tai khoan ke toan

BM l
Hay phan tich, djnh khoan va ghi vao tai kho&n chO T cic nghiep vu kinh te phat sinh trong doanh nghi?p A nhu sau: ( don vi tinh : 1.OOOd). 1. Rut tien giri ngan hang vh nhap qui tien m a t: 15.000. 2. Mua mt lo h&ng trj gia 120.000, tin chua thanh toan cho nguoi bin, hang chua v6 nhap kho. 3. Vay d&i han ngSn hing de mua mt tai sin co dinh huu hinh c6 gid trj: 150.000. 4. Chi tiSn giri ngan h&ng d l tra luomg cho nhan viSn: 20.000, nop thue cho nha nuoc: 7.000. 5. Vay ngin han ngSn hing d tr i cho nguai b in 100.000. 6. L6 Mng mua a nghiqp vy 2 da v6 nhap kho du. 7. Rut tien giri ngan h&ng de dau tir mt so chung khoin ngin han c6 gia tri : 70.000 8. Mua nguyen v |t lifu, trj gi& 18.000, da nh |p kho d\l. T iin hang thanh toan bang tien tarn img. Bai 2 Tai doanh nghiep B trong ki c6 c&c nghiep vy kinh te phAt sinh sau (dcm vi tinh : 1.000d)

1. Rut tien giii ngan hang v6 nhap quT tien mSt de chi tieu 25.000, da nhap qui du. 2. Nh$n von kinh doanh do nha nuoc cap bang tii sin co djnh hOru hinh da dua vao sir dung 6 bo phan kinh doanh, nguyen gid 460.000. 3. Mua mpt 16 hang trj gia mua 180.000, hang da nhap kho du, tiSn hang chua thanh toan. 4. Mua m<jt s6 cong cy, dyng cu ve nhap kho tri gid mua 12.000 da thanh toSn bang tien mat. 5. Vay ngan han cua ngan hang de thanh toan cho nguoi ban 100.000. 6. Mua mpt lo hang trj gia mua 240.000, hing d2 vS nhp kho du, tien hang thanh toan bang tiSn giri ngSn hing 100.000, s6 con l?i chua thanh toan. 7. Nguiri mua thanh toan tien mua hang bang tiin mat 200.000 da nhgp qui du. 8. Nhan von kinh doanh do nhd nude cap bang tien chuyen vao tai khoan tien giri 300.000, bing c6ng cy dfi dung da nhap kho 60.000. 9. Xuat qui tien mSt de tri cho cong nhan vien 10.000, tra cho ngucri cung cap hang hoa 30.000. 10. Vay ng8n h?n ngfin hang de thanh toan cho nguoi bin 60.000.

Yeu cdu: Hay djnh khoan cac nghiep vu kinh te phat sinh trong ky cua doanh nghiep.

BM3 Trong mt doanh nghiep nha nu6c A co c4c s6 li?u sau: (Dcm vi tinh: lOOOd) I. So dur vao thfri diem 30/11/1999 cua cac tai khoan ke toan: Tai khoan 311: 3.700.000 Tai khoan 331: Tai khoan 334: 890.000 158.000

Tai khoan 211: 7.500.000 Tii khoan 214: Tdi khoan 111: 430.000 700.000

Dai hoc Ngoai thirong

Bookbooming

i u i r v jiu c iii I i i . .

1 .O J U .U W J

Tai khoan 333: Tai khoan 341: Tai khoan 414: Tai khoan 431:

55.000 700.000 178.000 249.000

Tai khoan 131: Tai khoan 138: Tai khoan 141: Tai khoan 153:

375.000 63.000 20.000 625.000

Tii khoan 411: 15.570.000

Tai khoin 156: 12.564.000

Tai khoin 441: 1.567.000

II. Trong thing 12/1999 c6 cic nghifp vy kinh t&phit sinh sau: 1. Vay dii han ngin hang d mua mgt tii san c6 djnh httu hinh c6 nguySn gia 200.000, tii sin da dugrc dua vao sii dyng . 2. Mua mgt lo hang co trj gii 50.000, tien thanh toin m$t ntia b&ng tien m|t, so cdn l?i ky nhn ngr, hing chua ve nhp kho. 3. Nhi niroc cap mt tii sin co dinh httu hinh cd nguydn gii 120.000, m$t s6 cflng cy c6 trj gia 35.000, da dua vao ph\ic vu cho ho^t dpng kinh doanh cua don vj. 4. Rut tien giri ngan hang de nhap qui tien m?t 70.000, da c6 giiy bao n<? cua ngan hang. 5. Tam irng cho can bg di mua hing bang tiSn m$t 15.000. 6. Khich hang thanh toan tien bin hing bang ngan phieu nh?p qui 143.000. 7. Xuat qut tien m$t de tri lucmg cho cdn bg 85.000, tra vay ngin h^n ngan hang 67.000, npp thue cho nha nude 20.000. 8. Vay ngSn han de thanh toin cho ngudi bin 34.000. 9. Chuyen qui dau tu phat trien bo sung nguon von dau tu xay dyng ccr ban 60.000. 10. Thu cac khoan thu khac bang tien mat n$p qui 27.000. Yeu cau: Lap dinh khoan ke toan cac nghiep vu kinh te phit sinh, md tai khoan chCr "T" v i tinh s6 du cudi ky cua cac tai khoan vao cuoi thing 12/1999.

Dai hoc Ngoai thipang

Bookbooming

Chuomg 5.
NhSn dien cac chi tieu va phutfng phap lap bao cao IlT u chuyen tien te

/ ,.w

f-illnfff)

TCKTc$p nh$t: 15/03/200?

B io c io I1 A1 chuyen tf&n t l i mgt trong c ic b io d o t ii chinh m i die doanh nghl$p phai l$p de cung cap thong tin cho c ic dffi tilin g stir dyng. Trt/dc d&y b io c io lull chuyen tftn t c6 th e du^c l$p ho$c khdng tuy theo kha n ing v i dfeu kl$n cua doanh nghl$p, nhimg hl$n t*l, b io c io lull chuyen tfin t dS trd thanh b io cao bat bugc phii l$p d cung cp thdng tin. C ic vSn tfS phip ly lien quan dn b io c io luTu chuyen tfcn t$ d i durtfc quy djnh trong lu$t k toin, chuSn m y t ke to in (Chun m yt sS 24) v i th6ng tu* hutfng d in thi/c hi^n (Thong tu* 1 05/ 2003-TT-BTC ngay 04.11.2003).
M$c du bio cio Iu\j chuy&i tfen t co tic dung quan trpng trong vi|c phin tfch, dinh gii, dy bio khi ning t^o ra tien, kha ning dSu ti/, khi ning thanh toin,... nhSm glup cic nhS quin ly, cic nha <J3u tu* v i nhffng ai c6 nhu cau sur dyng thong tin co nh&ng hieu bi& nhSt djnh doi vdi ho?t d$ng cua doanh nghiep nhi/ng nh|n thut ve 3 m quan trpng cung nhu' lifting thong tin di/gc chuyen til tif cic bio cio niy van c6n thyc sy* chifa rfi ring th|m chf c6n rSt md ho doi vdl nhiSu ngifcfi, ngay c i v6i nhuTig nguictf lim cong tic k toin. Bil vit niy nhSm giii quyefc mgt trong nhtfng thich thut dfifi vdl ngifftl dgc v i ngufti $p bao cao IlAj chuyen hen te, do la vic nh$n din cic chi tu va phifdng phip J|p cic chi tieu cua bio cao Iifu chuyen tien te theo quy dinh cua die do ke toan ip dyng cho cic doanh nghiep Vift Nam. Nhu* chung ta deu biet, de If p bio cio ti/u chuyen tien te thi doanh nghiep c6 the I$p theo mot hoSc ci hai phifdng phap: phifdng phap tryt tiep v i phifdng phip gian tiep. Tuflng u'ng v6i moi phutfng phap co mau bio cao rieng, nhi/ng mlu bao cao cua hai phifdng phip chi khac nhau d phein luu chuyen tien tu' hoat dgng kinh doanh. Sau day Ian IifqJt di vao tim hieu bio cio iifu chuyen tien te theo tifng phutfng phap. - Theo phifdng phip tryt tiep: 0|c diem cua phifdng phip niy li cic chi tiSu difgc xic ISp theo cic dong tien vao ho?c ra lin quan tryc tiep den cic nghiep vy chu yeu, thifdng xuyen phat sinh trong cac lo^i ho^t dgng cua doanh nghiep. Ia n so phat sinh va dg Idn cua lo?i nghiep vy Mnh te inh hifdng tn/c tiep den lull chuyen ben trong ky ke toin cua doanh nghiep. + Doi vdi hoat dgng kinh doanh thi d6ng tien phat sinh chu yeu lien quan den hoat dgng ban hang, cung cap djch vu va viec thanh toin cic khoan ng phai tra lien quan den ho?t d$ng san xuit kinh doanh. Do v$y cic chi tieu thuoc Iifu chuyen tfen tif ho?t d^ng kinh doanh thifdng bao gdm: ten thu tif bin hang, cung c5p djch vy va doanh thu khic, tiSn da tra ng cho ngi/di cung cap hang hoa, djch vy, tien tra cho ngufri lao dpng, ben da n^p thue.... + Doi vdi ho^t d$ng dau tif thi d6ng tien phit sinh chu yeu lien quan den vlc mua sim, thanh ly, nhu dng ban TSCO; xay dyng cd bin, hoat dgng cho vay, mua bin cic c6ng cy ng cua ddn vj khic, hogt d^ng d3u tif vao cic ddn v{ khac. Do vay, cac chi tieu thuc IiAj chuyen tiSn tLf ho?t d$ng dSu tu* thuftng bao gSm: thu v2 thanh ly, nhifyng bin TSCD, thu nd cho vay, thu hoi cic khoan v6n dau tif vio ddn vj khic, chi mua sSm TSCD, xSy dyng cd bin, chi cho vay, chi dau tif vao cac ddn vi khic. + Doi vdi h o # dgng til chinh thi dong tien phit sinh chu ySu lien quan den cic nghiep vy nhan von, rut von tir cac chu sd hu\j v i cic nghiep vu di vay, tra ng vay. Do v?y cic chi du thu$c luU chuyen tfln tif hoat dng tii chinh thifdng bao gom: ben thu do chu sd hffu g6p von, tien chi b i von gdp cho chu scf hffu, tien vay nh|n du*dc, tten tri ng vay... Ngoai ra n*j doanh nghiep cc sir' dyng ngc?i t? trong giso djch thi khoin chSnh Ifch ty gia hut uudi tio uinrt gia iai so du cuoi ky cua ben v i ti/dng ben bing ngoai te khi lap bio cio lull chuyen ben t# cung la mot chi tieu nSm trong bao cao Iifu chuyen tien t? cua doanh nghiep. C6 the mo ta dong ben vao, ra tif cic ho^t dgng khic nhau qua sd do tii khoin tong quit nhu sau: Qua sd do tren co the th5y ring dong tien vio hoc ra dong thdi lifin quan den ca 3 hogt dgng: hoat dgng kinh doanh, hoat dgng dau tu*, ho^t dgng tai chinh. Nen de phan tich ding tien vio, ra gSn vdi tuhg hoat d^ng can thiet phal phan loai noi dung cua tifng khoan thu, chi theo tifng loai hoat dgng. Day chinh la dSc dim cua phifdng phap lip bao cio theo phifdng

Dai hoc Ngoai thu5 o,ng

Bookbooming

, K

uv. m= i^ ..to utumj Ld uang ae cap. I neo chung toi, de thuan Idi va de dang khi lap bao cao lu'u chuyen tien te Iheo

phu'dng phap tryt tiep, can phan ioai noi dung cac dong tien vao. ra theo cac butfc: Butic 1: Phan Ioai dong tien vao, ra gan vdi cac nhom tai khoan theo so do tren. Bi/dc 2: Tir Butic 1 xac dinh dong tien vao, ra lien quan den ho?t dong tai chinh - Day la hoat dgng co tan suSt ve nghi^p vy lien quan den tien khong nhieu va rat de nhf n di?n. Butfc 3: Nhan difn va xac djnh d6ng tien vk>, ra lien quan den hoat dng dau tu* - C3c nghi^p vy lien quan den tiSn cua hoat dong dau tu* cOng co tan suat thap, de nh$n dl?n do tfnh d<fc thu cua no. Butic 4: Sau khi lo?i tru* dong tien dong kinh doanh. Mgt van de can lu'u y doi vdi cac doanh nghiep nhd co khoi lu^ng nghip vy lien quan den tfin phat sinh khong nhieu thi di/a vao cach xac djnh nhu* trgn de thi/c hl?n mgt I3n

vbo ra cua 2 ho?t dgng ngu tren, sS x3c d|nh nhanh ch6ng ddng tfiin vao, ra cua ho^t

who cuoi thang; Doi vcfi nhOftg doanh nghi^p k3n o5 khoi Itftfng nghlfp

vu iien quan den den phat sinh nhieu thi dinh ky 10 ng^y nen di/& vk> cich x^c djnh nhu* tren de thyt hi#n m$t ten, sau do den cuoi thang se cong don de x3c djnh lu u chuyen tien cho th^ng (quy, n5m). - Theo phu'dng phap gi^n tiep: bao c io lu'u chuyen tien t? theo phudng phap gian bep theo quy dinh hifn nay chi thi/c stf gian tiep cf phan lu'u chuyen tien tu* hoat dgng kinh doanh, con 2 phan, IlAj chuyen tien ho$t dgng dau

bJ va Iut chuyen

tien tir hoat dong tai chfnh dude x ic djnh theo phu'dng phap tryt tiep - Vi^c x ic l$p nht/ vfy cung td ra phu htfp bdl myc tieu cua phu'dng phap nay la xac lap m5i iien he gitta Idi nhu^n vefi li/u chuyen tien de giup ngufri nh|n thdng bn thSy ring khong phai doanh nghif p co lai la co tien nhieu, doanh nghifp bi lo thi co tiSn it ho3c khong cd tiSn. Vein de IS ben nm dau, d dau ra v i dung cho myc dich gi, ma d d$t trong mol lien h f vdl l^i nhu$n thi hSu he* Kfl nhun hoat dong kinh doanh. Cac chi tieu thuoc lu'u chuyen tien tir hoat dgng kinh doanh theo phu'dng ph3p gian tiep co the nhan din de dang qua cong thut sau: Ldi nhuan trifdc thue = Doanh thu - Chi phi tao ra doanh thu

dut?c tao ra tCf

= (Tien + Nd phai thu) - (Tien + Hang ton kho + Chi phi tra tri/tic phan bo + N<? phai tra + Khau hao + Du* phong + Chi phi lai vay).

S # Hjpng ddn vj T % fchCi tM chlnh n im 3004

mmr

v ri

hovt

W<i4rc

B Jft* ^ duft ^rdiATe

= Tien (lu'u chuyen) + Nd phai thu - Hang ton kho - Chi phi tra tri/dc phan bo - N ? phai tra - Khau hao - D y phong - Chi phi lai vay.

Lu'u chuyen tien = Ldi nhuan tri/dc thue + Khau hao + Di/ phong + Chi phi 13i vay + Hang t3n kho - Nd ph^i thu + Nd phai tra + Chi phi tra trutfc phan bo. Qua cong thCrc nay thay r5ng, lu'u chuyen tien tu* iioat dgng kinh doanh neu difdc xac dinh b5t dau ttf Idi nhufn tardc thue thi cac chi tieu dieu chinh bao gom: Khu hao (dieu chinh t3ng), DiT phing (dieu chinh t3ng), Chi phi lai vay (dieu chinh

Dai hoc Ngoai th u a n g

Bookbooming

t5i)g), con cac chi tieu: Hang ton kho, Nd phai thu, Nd phai tra va Chi phi tra trudc thi vifc dieu chinh tang, giam phu thuoc vao so dir cu6i ky va so di/ dau ky cua cSc tai khoan nSm trong cc chi tieu nay: + Doi vdi hang ton kho: 0 Neu SDCK SDOK tu*c la SDCK - SDDK > 0: Dilu chinh giam (chufng to c6 mgt bgph$n tien du'dc chuyen thanh hang ton kho). 0 Neu SDCK SDDK tut la SDCK - SDOK < 0: Ofeu chinh t3ng (churtig to c6 m$t b$phan hang ton kho dirge chuyen thanh tien). + Doi vdi Ng phai thu: Neu SDCK SDDK tut la SDCK - SDDK > 0: Dieu chinh giam (chtihg t6 c6 m$t bgph|n tien duty: chuyen thanh ng phai thu). 0 Neu SDCK SDOK tut IS SDCK - SDOK < 0: Dieu chinh tSng (chufng to cd mgt bphn ng phi thu di/gc chuyen thanh tien). + Doi vdi Chi phi tra tnrtte: Neu SDCK SDDK tut IS SDCK - SDDK > 0: Ofeu chinh glam (chtfhg td cd mgt b$ phSn tien dirge chuyn thSnh chi phi tra tn/efe). 0 Neu SDCK SDDK tilt IS SDCK - SDDK < 0: Dieu chinh tSng (ehflhg td cd m$t b$ ph$n chi phi trS tn/dc d chuyen hda thSnh tien). + Doi vdi Nd phSl tra: Neu SDCK SDOK tut la SDCK - SDDK > 0: Dieu chinh t2ng (chimg t6 co mt bgphSn nd phdi trS di/dc chuyen thanh tien). 0 Neu SDCK SDOK tut la SDCK - SDOK < 0: Oieu chinh giSm (chtihg td co mgt bgph|n Hen di/gc dung de thanh toan nd phSi tra). Qua ly gii tren co the thay rng, li/u chuyen tien nghjch bien vdi stf bien dgng cua hang ton kho, ng phai thu, chi phi tra trutic va dong bien vdi sg* bien dgng cua ng phai tra. Ngoai ra do chi tieu Igi nhuan tru*dc thue bao gom ca Igi nhuan cua ho?t dgng dSu ti/ va lai, lo chenh Ifch ty gia hoi doai chufc thut hin nen cac chi tieu ny cung di/gc dung de dieu chinh khi xac dinh lu\j chuyen tien tir hoat dgng kinh doanh theo nguyen tSc neu I3i thi diSu chlnh glam, ngi/gc l?i lo thi dfeu chinh tSng. Oong thdi lull chuyen tien tir hoat dgng kinh doanh con lien quan den m$t so nghiep vy khac khdng Snh hu'dng deh si/ Wen dgng cua Itfi nhu|n trong moi quan h? vdi lu'u chuyen tien nen can dirge xic dinh thSnh cac chi tiu thu, chi khac nSm trong li/u chuyen tien tir ho?t dgng kinh doanh. Tir vlf c nhgn dien cac chi tieu va ly giai cd sd xic dinh timg chi tieu nhu* ndi tren cho thay rSng viec hieu va Jap bao cao lull chuyen tffin t th|t ra khong qu3 khd nhu nhieu ngi/di 13m tirdng, thm chi cd the ndi IS khS ddn gin. Hon nffa do hai phu dng phSp trut tiep vS gian tlSp chi khac nhau 6 phln 1u \j chuyen tfi& n tir hoat dgng kinh doanh nn neu doanh nghiep cirng mgt luc l$p theo ca hai phu'dng phap thi vifc xac djnh liru chuyen tien tir hoat dgng kinh doanh cang cd dieu kiejn de d6l chieu, t?o ra di/gc cSn doi dung dSn. Van <fe can du'gc ra h!?n nay & tiT thSr. bao cao * u* j cliuyen tien i: cung nhu su kec ngp oao cao lifu chuyen tien te vdi

cac bSo cao tSl chlnh kh&c se cung cap cho ngufti nh$n thong tin cac chi tieu phan tich gi de nd cd the chirng td va phat huy dude tinh huti dung cua minh trong thi/c tien quan ly ho^t dong san xuat kinh doanh. Chung toi se nghien cCru va de cap van de nay trong cc s5 bao tip theo.

PGS. TS. Vo Van Nhi & TS. Nguyen Xuan Hi/ng

Dai hoc Ngoai thu,o,ng

Bookbooming

Bai tap chu'ong 6: Ke toan TSCD Bai 2: C6 cac so lieu sau tai mot cong ty: Dcm vi tinh: 1000 dong. A. So dir dau ky cua m$t so tai khoan: - Tai khoan 211:: 3.500.000 - Tai khoan 213: 250.000 - Tai khoan 214:1.250.000 (2141:1.200.000, 2143: 50.000) B. Cac nghifp vu phat sinh trong ky: 1. Mua mpt TSCD HH theo tong g ii thanh toan (ci thue GTGT 5%) 14 420.000, sO r dyng phyc vy cho hoat dng quin ly. Chi phi chi ra t}&ch$y thu, giao djch 14 4.000. Toin b$ tien mua TS va cic chi phi d i tri bang TGNH. T hilt bj niy dau tu bang quj dau tir phit trien, thiri gian su dyng dy tinh 14 10 n&m. Thiet bj niy d i dua vio su dyng. 2. Thu hoi von gdp lien doanh dii h?u tii cdng ty A do ht h<m lien doanh bang thiet bj theo gii thoa thu$n 105.000. Dugrc biet tong sd v6n gdp lidn doanh vdi cong ty A l i 120.000. 3. Nhugrng ban mt chilc 6t8 v$n tii vdi g ii 210.000 (bao gom c i thu GTGT 5%). Nguyen gia cua chiec 6to nay l i 290.000, khau hao luy ke li 90.000. Chi phi nhugrng ban TSCD li 2.000, chi bang tien m$t. 4. Thanh ly mt TSCD HH, nguyen gia 250.000, gii trj hao mdn luy ke 200.000. Phe li?u thu hoi bin va thu bang tien mt la 15.000. 5. Vay dii han mua 1 TSCD HH co g ii mua l i 500.000, chit khiu thanh tdan du<?c hudng la 1% tren gia mua. Thai gian su dyng udc tinh ctia TS li 5 nfim, da dua vio phyc vy cho ho?t dgng ban hang. 6. Dem mt TSCD vo hinh di g6p von lien doanh dii h?n cd nguyen gii 600.000, gii trj hao mdn luy ke li 130.000, hgi dong lien doanh dinh g ii 450.000. 7. Chi phi bio dudng thudng xuyen TSCD (quin ly): a. Chi phi nhan cong tryc tiep: 1.500 b. Chi phi v^t Iifu: 2.500 8. Nang cap mot TSCD vdi chi phi nang cap la: 100.000 chi bang tien mat. C. Yeu cau: a. Lap djnh khoan cic nghifp vy kinh te phat sinh,. b. Xac djnh so du- cyoi ky cua c ic Tai khoan.

Dai hoc Ngoai thuong

Bookbooming

T6m t5t ni dung chuxrng I + 3: Doi tugng cua ke toin la Tai sin, nguon von v i syr van dong lien quan den Tai san doanh nghiep va cac m6i quan h phip ly ngoii v6n. Tii sin = Tii san ngin han + Tii sin dai han Nguon von - V6n chu s6 hfru + N<y phii tri. Tong tii sin = T6ng ngu6n v6n. Cic loai Tii san: Nh6m 1: Tien va tucrng ducmg tien: TiSn mt, tin guri ngan hing... Nh6m 2: Hing hoi: Hing hoi, hing dang di dirfrng, hing giri bin, thanh pham, nguyfirr vft li$u, cfing cy dyng cy... Nh6m 3: Cic khoin d&u tu, lifcn doanh lien ket... Nh6m 4: Cic khoin phii thu cua khich hing, phii thu khic Nh6m 5: Cic loai thu$c nh6m tii sin khic nhu: Chi phi tri truac.thue khau trir dau vio,tam ung.... Nh6m 6: Tii san co djnh... Cic lo$i Nguon v6n: Nh6m 1: N<? phii tri:Phii tri cho ngufri Iao dpng, nop thue dau ra, vay ngin han, phai tra ngu6i bin... Nhom 2: Von chu so hCru: Nguon von kinh doanh, cic qup cic loai...

Chiromg 3: T^i khoan ke ton: TK k6 toin: li c6ng cy dung de phan loai vi sip.xlp mOt cich c6 h thong cic nghiep vy kinh te tai chinh phat sinh tren ca sa chCmg tir thu thp dugc va de kiem tra theo dQi, giim xat m$t cich thirfrng xuyen, lien tyc tinh hinh hi?n co va sir bien dong cua
doi tispng k i toan.

Kit cau TK: + Moi mot doi tugmg ke toin se dugrc mo mgt tai khoin de theo d5i. + Ket cau chlr T + Ben trii ghi Ng, bfcn phii ghi C6 (N<; v i C6 chi c6 y nghia Quy u6c m i thoi). K& ciu cua mt s6 nh6m doi tugrng ke toan chu yeu: Tii khoin phin anh tii san

NO
S6 du* dau ky:
(Phan anh gia trj tai san hi?n co tai thcri diem dau kyj

c6

S6 phit sinh ting. &

Sd phat sinh giim.Sa

(Phan anh gia trj tai san tang trong (Phan anh gia trj tai san giam trong ky) ky)

So du* cuoi ky:

Dai hoc Ngoai th ro n g

Bookbooming

(Phan anh gia trj idi san hien co vao thcri diem cuoi ty)

Tai khoan phan inh Ngu6n Von

NO____________________________ C6
S6 dir dau ky: (Phan anh gia trj nguon von hifn cd t< ?i thcri diem ddu ky) So phit sinh giim.^i (Phan anh g ii trj nguon von giam trong ky) S6 phit sinh ting. & (Phdn anh gia tri nguSn vSn tdng trong ty) S6 dur cu6i ky: (Phan anh gia trj ngudn vSn hi?n cd vao th&i diem cuoi ty) Cat: birrirc tien Kinh djnh khoan: + Bircrc 1: X ic djnh cic doi tugrng ke toan cd liSn quan den nghiep vy kinh t phit sinh + Budc 2: Xac djnh sy bien dgng (Sy v$n d<Jng cua ddi tugng kS toin). + Budc 3: Phan inh vio tii khoin ke toin. + Biroc 4: Kiem tra vi|c dinh khoan (Sir dyng cic quan he doi ung chu yeu de kiem tra) Bai tp 1: Djnh khoin cic nghifp vy k6 toin sau: + X ic dinh doi tugng k toin? + X ic djnh doi tugng k toin ting hay giam? + Quan he d6i ung gi? 1. Mua nguyen lieu tra bing tien mil (Mua 10m3 g6 trj gii 78 trigu dong) 2. Mang lOOtr tidn m jt ngp vio tii khoin tifin gui ngan hang. 3. Khach hing tri ng 100 tr tien mua hing cdn ng vio tii khoin 4. Mang l chiec 6 to dem di g6p vdn liSn doanh dupe djnh gii li I80tr 5. Vay ngin han ngan hing (80 tr) d6 mua hing hoi. 6. Dung tien gCri ngan hing thanh toin 50 tr cho Ong A (s6 tien c6n ng ngucri bin A). 7. Lo hing dang di du&ng trj gii 200tr ve nhp kho du. 8. Mua mgt 16 hing trj gii 300tr, tin chua thanh toin, hing ve nh$p kho du. 9. Dung tin gui ngin hing de tri khoin ng luang trj gii 40tr v i n$p thue cho nhi nuoc 60tr 10. Dung tien milt de dau tu chung khoin ngin han cd gii trj 50tr Bii t?p 2: Hay phan tich, djnh khoan v i ghi vio tii khoin chfr T cic nghiep vy kinh te phit sinh trong doanh nghi?p A nhu sau: ( don vj tinh : l.OOOd).

Dai hoc Ngoai thirong

Bookbooming

+ Xic djnh tai khoan ke toan can mo doi v6i cac nghifp vu ke toin + Djnh khoin cic nghiep vu ke toan + Ghi chep vao tii khoin k6 toin. 1. Rut tiSn gui ngan hing ve nhap quT tifin m il: 15.000. 2. Mua mt lo hang trj gii 120.000, tien chua thanh toin cho ngucri ban, hing chua v i nhip kho. 3. Vay dii han ngan hing d i mua mpt tii sin c6 djnh huu hinh co gii trj: 150.000. 4. Chi tijn giri ngin hing di tri lucmg cho nhin vien: 20.000, npp thu cho nhi nude: 7.000. 5. Vay ngin h?n ngin hing dS tri cho nguiri bin 100.000. 6. Lo hing mua flr nghi?p vy 2 d i v i nhp kho du. 7. Rut tin gui ngfin hing de diu tu mt s6 chimg khoin ngin han co gia tr i: 70.000 8. Mua nguyfin vt lieu, trj gii 18.000, da nhap kho du. Tien hang thanh toan bing tien tam ung. B iitip 3 : T?i doanh nghiep B trong ki c6 cac nghiep vy kinh ti phit sinh sau (don vi tinh : l.OOOd) 1. Rut tiSn giri ngan hing v i nhap quT tien mit de chi tieu 25.000, da nhap qui dii. 2. Nhin v6n kinh doanh do nhi nu6c cap bing tii san c6 dinh huu hinh d i dua vao su dyng a bo ph|n kinh doanh, nguyfen gii 460.000. 3. Mua mt 16 hing tri gii mua 180.000, hing d i nhap kho du, tien hing chua thanh toin. 4. Mua m$t sd c6ng cy, dyng cy ve nhip kho trj gii mua 12.000 d i thanh toan bang tin mit. 5. Vay ngin han cua ngin hang di thanh toin cho ngufri ban 100.000. 6. Mua mgt lo hing trj gii mua 240.000, hing d i v6 nhip kho du, tiSn hing thanh toin bing tifin giri ngin hing 100.000, s6 cdn l?i chua thanh toin. 7. Ngutri mua thanh toin tin mua hing bing tifin mat 200.000 di nhap qui dii. 8. Nhan v6n kinh doanh do nhi nu6c cap bing tien chuyen vio tii khoin tiSn giri 300.000, bing c6ng cy di dimg d i nhip kho 60.000. 9. Xuit quT tien mSt d l tri cho cong nhin vien 10.000, tri cho nguiri cung cip hing hoi 30.000. 10. Vay ngin han ngan hing de thanh toin cho ngucri bin 60.000. Yeu c&u: Hay dinh khoan cac nghiep vu kinh te phat sinh trong ky cua doanh nghiep. 1. N<?TK 111/C6TK 112: 25.000 (TS ting/TSgiam ) 2. NgTK 211 / C6 TK 411: 460.000 (TS ting / NV ting) 3. N<? TK 156 / C6 TK 331: 180.000 (TS ting/N V ting) 4. N<?TK 153/C6TK 111: 12.000 (TS ting/T S giim) 5. N<?TK331 /C 6T K 311: 100.000 (NV giim /N V ting) 6. N<?TK 156: 240.000 (TS ting) C6TK112: 100.000 (TS giim) C6 TK 331: 140.000 (NV ting) 7. N<? TK 111 / Co TK 131: 200.000 (TS tang/ TS giim) 8. N aT K l 12: 300.000 (TS ting)

Dai hoc Ngoai throng

Bookbooming

N<? TK 153: 60.000 (TS tang) Co TK 411: 360.000 (NV tang) 9. N? TK 334: 10.000 (NV giam) N<? TK 331: 30.000 (NV giam) C6 TK 111: 40.000 (TS giam) 10. Ng TK 331 /' Co TK 311: 60.000 (NV giam/NV tang) B ii t&p 4: SS li?u kS toin cua DN X vio ngiy 30 thing 6 nSm 2007 nhir sau: 1. Tien m$t: 80 tr 6. Hing hod: 500 tr 2. Ngu6n von kinh doanh: 1800tr 7. Lgi nhu^n chua phn ph6i: 300 tr 3. Phii tri cho nguai bin: 65tr 8. T ii sin c6 djnh hftu hinh: 1050 tr 4. Phii thu cua khich hing: 60 tr 9. Vay ngin h$n: lOOtr 5. Hing mua dang di du6ng: 75 tr 10. Tiin giri ngin hang 500 tr Trong Qui 3 p hit sinh cic nghi#p vy ke toin sau: 1. Rut tien guri ngin hing ve nhap quy tiSn mft: 60 tr. 2. Thanh toin khoin ng vdi nhi cung dip (Ngudi bin A) bang 25tr tiin m$t v i 40 tr bang tien gui ngin hing. 3. L6 hing mua dang di tren dirimg (trj gii 75tr) v4 \h$p kho du. 4. Khich hing thanh toin snt phan khoin n? ti 30tr vio tii khoin tin guri ngan hing. 5. Dung tin giri ngin hing di thanh toin mt phin khoin n<? vay ngin han: 50tr. 6. Mua mt lo hang trj gia 80tr tien hang chua thanh toin cho nhi cung cap B, hing mua chua ve nhap kho. 7. ChuySn mot phan loi nhu$n chua phan phoi vio ngu6n v6n kinh doanh: lOOtr 8. Nhin dirge rn$t tii sin cd djnh gdp v6n kinh doanh trj g ii xic djnh li: 200tr 9. Xuat kho mgt 16 hing dem gui bin trj gii lOOtr. 10. Thanh toin cho nhi cung dip B bing khoin vay ngin h?n ngan hing 40 tr, cdn l?i bing tin guri ngan hing. Yfu c&u: + I4p bang cin d6i k toin vio ngiy 30 thing 6 nim 2007 + Djnh khoin cic nghi?p vy k toin phit sinh trong Qui 3. + Lap bing can doi ke toin t?un thdri vio ngiy 30/09/2007. Bii tip 5: Co cic so lieu sau: ngiy 31/03/2008 v l C6ng ty TNHH Hoing Linh: Tien m<it t?i quy: lOOtr Phii thu khich hing: 20tr Vay ngin h?n: 38tr Lgi nhun chua phin ph6i: 42tr Hing hoi: 450tr Tiin gui ngin hing: 350tr TSCD hQu hinh: 500tr Nguon vdn kinh doanh: 1370tr Hao mdn TSCD : (20)tr Dau tu vio cong ty LD lien kit: 50tr Trong qui 2 co phit sinh cic nghiep vy sau: 1). Khich hing thanh toin khoin ng: 20tr bing tiin m$t 2). Mua mQt tii sin co djnh trj gii 20tr, + Thue GTGT dau vao 2 tr, tiSn hing chua thanh toan. TSCD da sin sang sir dyng

Dai hoc Ngoai thirong

Bookbooming

3). Nhan g6p v6n lien doanh bing TSCD tri gii 60tr.TSCD da sin sang sir dyng. 4). Thanh toin khoin vay ngin han (38tr) va nguiri ban hang a nghiep vy 2 (22tr) bang tien giri ngin hing. 5). Mua mpt lo hing trj gii 1lOtr (da bao gom thuS GTGT dau vao 10%.) hing hoi chua nhap kho.Thanh toin 'A bing tien mit, Vi bing tien giri ngan hing. 6). L6 hing mua a nghiep vy 5 v6 nhap kho day du. 7). Xuat kho hang hoi trj gii 200tr dem giri bin. 8). Vay dii han ngan hing mpt khoin tin 200tr.(vio TK ngan hang) 9). Chuyen tien 200tr (tC r tii khoin ngan hing) vio g6p von lien doanh (Cty lien doanh) 10). Nguiri mua hing img tnroc tien mua hing 14 150tr (vio tii khoin ngan hing). Yeu cau: + Djnh khoin cic nghiep vy ke toin + L$p Bing can doi cu6i Qui 2. Bii tp 6: C6 cic s6 lieu sau: ngiy 31/03/2008 v6 Cong ty TNHH Hoing Hi: TAI SAN Tien giri ngan hing: 200tr Phai thu khich hing: 40tr Hing mua dang di dudmg: 60tr TSCD H&u hinh: 1500tr Hing hoa: 200tr Tiin mjt: 200tr Hao m6n tii san c6 dinh: X ???? NGUON VON Vay ngin h?n 80tr Phai tra cho nguiri b in : 35tr Thui vi cic khoin phii nop nhi nuoc: 30tr Phii tri nguiri lao dpng: 25tr Ngu6n von KD: 1420 tr Quy diu tu phit triin: 50tr L(jri nhuan chua phan phoi: 120tr Quy khen thuong phuc l(?i: 50tr

Trong qui 2 co phit sinh cic nghiep V Vsau: 1). Hing mua dang di dirdmg vi nhip kho du. 2). Dung tiSn giri ngan hing thanh toan cho nguoi bin va n$p thue vio kho bac nha nude. 3). Mang lOOtr tiSn mit nQp vio tai khoan ngan hing 4). Ngucri mua thanh toin n<? bing tiSn m?t (40tr). 5). Nhan g6p vfin bing mt TSCD hihi hinh tri gii 200tr. TS di sin sing dua vao sir dyng. 6). Chuyen 20tr tir lqri nhu?n chua phan ph6i sang Quy khen thuong phuc lcri. 7). Mua co phieu diu tu dai han trj gii 80tr (tri bing Ti&n gui ngan hang) 8). T?m ung cho cin b cong nhan vien mua hing: 20tr bing tien m$t 9). Vay ngin h?n mt khoin tiin li 120tr (chuyin vio TK ngan hing). 10). Tra tnr6c cho nhi cung cip m$t khoin trj gii la 200tr (bing tiin giri ngan hang) Yeu ciu: Xac djnhX Djnh khoin cac nghiep vu ki toin phit sinh Md tii khoin ch5 "T" Lap bang can d6i ke toin cu6i ky. Bai t?p 7: Giii thich cic dinh khoan sau: 1) NgrTK 151: 120tr Ng TK133: 12 tr C6 TK 112: 132tr

Dai hoc Ngoai thirong

Bookbooming

Ng TK156: 120tr Cd TK151: 120tr Ng TK211: 150tr 3) Ng TK133: 15tr Cd TK331: 165 tr NgTK331: 165tr 4) Cd TK 112: 65tr Cd TK 311: lOOtr N g T K H l: 20tr 5) Cd TK111: 20tr NgTK112: lOOtr 6) Cd TK411: lOOtr N pTK l 12: 80tr 7) Cd TK131: 80tr(**) NgTK311: lOOtr 8) Cd TK112: lOOtr N g T K lll: 35tr 9) Cd TK334: 35tr 10) Ng TK421: 20tr Cd TK431: 20tr Bii tfp 8: Van dyng nguyen tic ghi nh$n Doanh thu d i xic djnh Doanh thu. a. Cty A bin 116 san phAm cho khich hing vio ngiy 15/05 vdi g ii 200tr. Hing d i giao xong.Khich hing chap nhn thanh toin Vi vio thing 6, Zi so tien cdn lai s6 thanh toin vio thing 7. Doanh thu ban hing cua c6ng ty A: \1 '. Thang 5 2.Thang 6 3. Thing 7 2) b. Cong ty A nh?n trade 'A tien bin hing vio ngiy 25/05 vdi so tien li 150tr. Sang giCra thang 6, cong ty A giao hing. Sang thing 7 ngudi mua thanh toin n6t khoin tiin cdn

l?iDoanh thu ban hing cua cdng ty A : 1. Thang 5 2.Thing 6


c.

3. Thing 7

Ngay 01/01/2008 cong ty A nhan trudc tien thue v in phdng cua khich hing trong 12 thing la 120tr.Xic djnb doanh thu cho thufi vin ph6ng cua Cong ty A trong quy 2. 1. 120tr 2. 30tr 3. Kh6ng cd phucmg in d. Tinh din ngiy 20thing 5, Cty A d i bin dupe lty d6ng tiin bin v6 xem bong d i cho trin dau dien ra vio ngiy 15 thing 6. Doanh thu ban hing cua cong ty A: 1. Thing 5 2.Thing 6 3. C i thing 5 v i thing 6 e. Ngudi mua ung trudc tien hang li 300tr. Trong thang 6, cdng ty A giao mt nCra lo hing v i phat hinh hoi don.Sang gitta thing 7, cdng ty A se giao not nua cdn l?i. Xac dinh doanh thu cha thue vin phdng cua Cong ty A trong quy 2. 1. 150tr 2. 300tr 3. Khong cd phucmg in Bii t|p 9. Trong mgt doanh nghiep nha nude A cd cic so lieu sau: (Don vj tinh: lOOOd)

Dai hoc Ngoai thirang

Bookbooming

I. Sodirva< ) thfri diem 31/03/2008 Tii khoan 211: 7.500.000 Tai khoan 214: (430.000) Tii khoan 111: 700.000 Tai khoan 112: 1.650.000 Tii khoan 131: 375.000 Tii khoan 138: 63.000 Tai khoan 141: 20.000 Tai khoin 153: 625.000 Tii khoan 156: 12.564.000 E: 23.067

cua cic tii khoan ke toin: Tii khoan 311: 3.700.000 Tii khoin 331: 890.000 Tii khoin 334: 158.000 Tii khoin 333: 55.000 Tii khoin 341: 700.000 Tii khoin 411: 15.570.000 Tii khoin 414: 178.000 Tii khoin 431: 249.000 Tii khoin 441: 1.567.000 : 23.067

II. Trong Qui 2 nam 2008 c6 cic nghifp vy kinh te phit sinh sau: 1.) Vay dai han ngan hing de mua mQt tai sin c& djnh hiru hinh c6 nguyen gia 200.000, tii sin da durgrc dua vio sir dyng . 2.)Mua mOt lo hing c6 trj gii 50.000, tien thanh toin mQt nira bing tien mit, so con lai ty nh$n ngr, hang chua v6 nhap kho. 3.)Nhi nu6c c ip m$t tii sin co dinh hOu hinh c6 nguyen gii 120.000, mQt s6 cong cy c6 trj 35.000, d i dua Yio phyc vy cho ho?t dQng kinh doanh cua don vj. 4.)Rut tien gui ngan hing de nhap quT tien mfit 70.000, d i c6 giay bio ngr cua ngan hing. 5.)T?m ung cho cin bp di mua hang bing tin mit 15.000. 6.)Khich hing thanh toan tiSn bin hing bing ngan phiu nhfp quT 143.000. 7.)Xuat quT tien m$t de tri luong cho cin b$ 85.000, tri vay ngin han ngan hing 67.000, npp thuS cho nha nu6c 20.000. 8.)Vay ngan h$n de thanh toin cho ngudi bin 34.000. 9.)Chuyen quT diu tu phit trien b6 sung ngudn v6n diu tu xay dyng co ban 60.000. 10). Thu cac khoin thu khic bing tien m$t npp quT 27.000.
Yeu cau:

Lap djnh khoin ke toin cac nghiep V V kinh te phit sinh, mo tii khoin chu "T" va tinh s6 du cuoi ky cua cac tai khoan vao 30/06/2008. Bii t$p 10. Tai doanh nghiep B trong Qui 2 co cac nghi?p vu kinh te phit sinh sau - ke toan thue GTGT theo phuomg phap khiu trir: 1.) Chi phi trich khau hao tai sin c6 djnh a bg phin quin ly doanh nghiep trong ky kinh doanh li: 60tr. 2.) Chi phi tra lucmg cho nhin vien ban hing trong ky kinh doanh !i 120tr. 3.) Bin mOt lo hing v6i gia v6n hing bin li 400tr, gii bin dupe nguoi mua chap nhan li 650tr (chua bao g6m thuS GTGT 10%). Hing d i giao xong.tiSn hing chua tri. 4.) Thu dugrc mQt khoin ti6n lai tir ho^t dpng diu tu kinh doanh li 120tr (vio TK tien gui ngan hing). 5.) Chi phi vin chuyen hang bin da chi bing tien m$t trong ky la: 50tr 6.) Chi phi quang cao trich tir khoan chi phi tri truoc trong ky li: 15tr 7.) Mpt lo hing gui bin 6 nhi phan phoi K dugrc xic dinh la tieu thu.Gia tri hang gui ban li 700tr. Gii bin li 1045 (di bao g6m thue GTGT 10%). Ngan hing da gui giay bio c6. 8.) Trong ky kinh doanh, DN B thu dugrc mgt khoin tien do cho thue cho de treo bien quang cao (thu nhap bat thuong) la 30tr bing tin mit.

Dai hoc Ngoai thirong

Bookbooming

9.) DN B tra mpt khoan lai vay ngan hang la: 60tr. Ngan hang da gui giay bao ngr. 10.) Do bj bo s6t 1 khoan thue, nen DN B bi co quan thud ph?t do ngp ch|m thud so tien la 20tr. DN B da npp tien v io kho b?c. Yeu cau: - Djnh khoan cac nghiep vy kinh te k tren. - X ic djnh ket qua kinh doanh trong ky. - Lap bio cdo x ic djnh kSt q u i kinh doanh trong Qui 2. Bai tap 11: Tai doanh nghiep C trong Qui 2 c6 c ic nghifp vy kinh te p h it sinh sau - ke toin thue GTGT theo phuong phip khau trir: 1.) X uit kho gui b in rapt lo hang v< 5ri g ii v6n la 1200tr cho n hi phan phoi H v i gii bin la 1500tr + thue GTGT 10%. 2.) N h i phan ph6i H thing bio l i da ti6u thy hing v i chuySn tri tien vio tii khoin d Ngan hing. Ngan hing da gui giiy bio C6. 3.) K hiu hao tii s in co djnh d bp phan quin ly Doanh nghifp trich trong Qui 2 la 15tr/thing v i bp ph$n B in hing l i 12tr/thing. 4.) Chi tri luomg cho b phn quin ly trong Qui 2 li 20tr/thang v i b ph?n bin hing li lOtr/thing. 5.) Thu dugc mpt khoin tien lai tir ho?t dpng dau tu lifin doanh li 200tr. N gin hing da gui giay bio Co. Chi phi p hit sinh liSn quan d in ho?t dpng n iy l i gdm: lOtr da trii vio tien t^m ling v i 20tr khic chi bing tiln m?t. (Do cu nhin viSn di tham gia v io kilm soit hoat dpng lien doanh 6 cty lien doanh). 6.) Ban m$t 16 hing cho DN X: voi g ii v6n li 600tr. G ii ban li 850tr + thul GTGT 10%. Tien hing chua thanh toin. 7.) DN C dong y cho DNX hucmg chiet khiu thuomg m?i 2%. 8.) DNX thanh toin tien hing vio tii khoan ngan hing. 9.) Nhan bieu tang mpt TSCD: nguyen gia x ic djnh li 30tr (chua bao gom thue GTGT10%). 10.) Chi phi lien quan den TSCD bieu t$ng da chi bing tien mjLt 2tr. Yu cau: - Djnh khoin cic nghiep vy kinh te ke tren. - X ic djnh ket q ui kinh doanh trong ky. - Lap bao cio xic djnh kSt q ui kinh doanh trong Qui 2. Bai tfp 12. Doanh nghiep D co so li?u dau Qui 2 nhu sau: (Tong TS = 6650) 1.) Ti6n m$t: 200 2.) Thue GTGT d&u vio dupe khiu trir: 50 3.) Khich hing ung trudc tien hing: 150 4.) Nguon von kinh doanh: 5000 5.) Dau tu dii h$n khic: 400 6.) P hii thu khich hing: 200 7.) Vay ngin h?n: 500 8.) Hao mdn TSCD: (450) 9.) Tai sin co djnh httu hinh: 4000 10.)Hang h o i: 1600 11.) P hii tri nguiri bin: 500 12.) Phai tra nguiri lao d^ng: 50 13.) Loi nhun chua phan phoi: 600

Dai hoc Ngoai thirong

Bookbooming

14.) Tien giri ngan hang 500 Trong Qui 2 c6 cic nghiep vy kinh tS phit sinh sau - k toan thu! GTGT theo phucmg phip khiu trCr: NV 1. Dung 200tr tiSn giri ngan hang de dau tu dai han khic. NV2. Mua mQt tai sin c6 djnh hOu hinh tri g*a 60tr + Thue GTGT d iu vao 10%. Chua thanh toin tin. Chi phi v$n chuyen v i lip dit li lOtr + - thue GTGT 10% da tra bing tien m$t. TSCD da sin sang dua vio sir dyng. NV3. Giao hang cho khach hing d i dit trirorc tien hing. G ii v6n hang bin la 70tr + 10% thue GTGT diu ra. NV4. Xuit kho giri bin mpt lo hing vdi gii v6n li 1200tr cho nhi phan ph6i T v i gii bin li 1500tr + thuS GTGT 10%. NV5. N hi phan phoi T thong bio li da tieu thu hing va chuyen tri tiSn vao tii khoin a Ngan hing. Ngan hing d i giri giay bao C6. NV6. Chi quing cio TV trong Qui la 60tr bing TGNH. NV7. Lgi nhuan dugrc chia tir khoin dau tu dii han li: 60tr. D i nhan bing tiSn mit NV8. Chi phi bin hing trong ky li 30tr da chi bing tien m$t. Chi phi quan ly: 45tr da chi bing TM NV9. DN D tra mpt khoin lii vay trong quy la 80tr NV10. Hao mdn tii sin co djnh d i trich trong ky: 12tr (bo phan ban hing) va 18tr Bo phin QL.
Yeu cau:

- Djnh khoin cic nghiep vy kinh te ke tren. - X ic djnh kfit qui kinh doanh trong ky. - Lip bio cio xac djnh ket qua kinh doanh trong Qui 2. - Lip bing can d6i k toin cuQi ky

Bii tjp 13: Doanh nghiep E c6 s6 lieu diu Qui 2 nhu sau: (Tong TS = 5600)
1.) TiSn mjt: 300

2.) Thue GTGT dau vio dupe khiu trir: 50 3.) Quy khen thuong phuc lgi: 100 4.) Ngu6n von kinh doanh: 4000 5.) Diu tu dai han khic: 500 6.) Phii thu khach hing: 300 7.) Vay ngin h?n: 400 8.) Hao m6n TSCD: (450) 9.) Tii san c6 djnh hOu hinh: 3000 10.)Hing h o i: 1400 11.) Phii tra ngtrdi bin: 500 12.) Ti4n giri ngan hing: 500 13.) Lgi nhuan chua phan phdi: 550 Trong Qui 2 co cac nghiep vy kinh t phit sinh sau - ke toan thug GTGT theo phucmg phap khiu trir: NV1. Dung tien gui ngan hing thanh toin cho nha cung cip B s6 tien la 200tr NV2. Trong ky kinh doanh, DN E nhan trucrc mpt khoin tien do cho thue chd de treo bin quing cio cho thfri han 1 nim (thu nhjp bit thuong) la 60tr bing tien mit (m6i thing li 5tr). NV3. Bin mQt 16 hing cho DN X: v6i gii v6n li 650tr. G ii ban la 935tr (da bao gom thuS GTGT 10%). Thanh toin bing tiSn giri ngin hing.

Dai hoc Ngoai thuong

Bookbooming

NV4. Mua mpt thiet bj TSCD tir nha cung cip M trj gia 50tr + Thue GTGT 10%.Tien hang chua thanh toan.TSCB da dua vio sir dung. NV5. Thanh toan cho nhi cung cap M s6m v i dupe huimg chiet khiu thanh toin 2%. NV6. Ung trudc tiSn mua hang cho nha cung cip A s6 tiln: 550tr bing tien guri ngin hang. NV7. Nha cung cip A giao hing. Hing da nh$p kho du. NV8. T ri lucmg cho b phn bin hing li 12tr, b$ ph|n quin ly li 38tr d i chi bing Tifin mat NV9. Hao mdn tii san c6 djnh d i trfch trong ky: 12tr (b$ ph|n bin hing) v i 18tr Bp phan QL. NV10. NhS.n g6p von bing 1 TSCD dupe djnh gii li 300tr Yeu cau: - Djnh khoin cic nghiep vy kinh te kl trfin. - X ic djnh kit q ui kinh doanh trong ky. - L4p bio cio xic djnh ket qui kinh doanh trong Qui 2. - Lp bing can doi k l toin cu6i ky

Chuc cac ban on thi t6t va dat ket qua cao!

You might also like