BAI TAP KE TOAN DOANH NGHIEP

Bai 1: Doanh nghiep Bnh Minh san xuat san xuat 1 loai san pham A , hach

toan hang ton kho theo phng phap ke khai thng xuyen, ke khai thue
gia tr gia tang theo phng phap khau tr, thue suat 10%. Trong ky ke
toan co tnh hnh sau (n v tnh: 1.000):
I. So d au ky cua mot so tai khoan:
- TK 152: 300.000
Trong o: TK 152 (VLC): 230.000 (So lng 5.000kg); TK 152 (VLP): 70.000
(So lng 1.000kg)
- TK 154 (A): 208.000
II. Trong ky phat sinh cac nghiep vu kinh te sau:
1. Nguyen vat lieu nhap kho trong ky:
a. Mua 55.000 kg vat lieu chnh theo gia mua tren hoa n la 40/kg, so
vat lieu chnh nay a nhap kho theo phieu nhap so 011, doanh nghiep a
thanh toan 50% bang tien mat, 50% cha thanh toan cho n v ban.
b. Mua 5.000 kg vat lieu phu theo gia mua tren hoa n 100/kg, so vat
lieu phu nay a nhap kho theo phieu nhap so 012, doanh nghiep a thanh
toan 70% bang chuyen khoan, 30% bang tien mat.
2. Xuat nguyen vat lieu trong ky:
- Xuat vat lieu chnh san xuat san pham A theo phieu xuat so 021
la 45.000 kg
- Xuat vat lieu phu theo phieu xuat so 022 la 4.000 kg, trong o:
+ S dung san xuat san pham A : 3.000 kg
+ S dung quan ly phan xng san xuat: 300 kg
+ S dung cho quan ly doanh nghiep: 700 kg
3. Tien lng phai tra cho cong nhan trong ky nh sau:
- Tien lng phai tra cho cong nhan san xuat san pham A: 700.000
- Tien lng phai tra cho cong nhan quan ly phan xng san xuat:
50.000
- Tien lng phai tra cho bo phan quan ly doanh nghiep: 250.000
- Tien lng phai tra cho bo phan ban hang: 100.000
4. Trch bao hiem xa hoi, bao hiem y te, BH mat viec lam va kinh ph
cong oan theo che o?
5. Khau hao TSC trong ky 200.000 phan bo cho cac bo phan nh sau:
- Khau hao TSC s dung tai phan xng san xuat: 100.000
- Khau TSC s dung tai bo phan quan ly doanh nghiep: 70.000
- Khau TSC s dung tai bo phan ban hang: 30.000
6. Chi ph ve tien ien, nc cha tra tien cho n v cung cap tnh theo gia
thanh toan la 165.000, trong o:
- S dung cho phan xng san xuat: 88.000
- S dung cho quan ly doanh nghiep: 55.000
- S dung cho ban hang: 22.000
7. Trong ky san xuat va nhap kho 4.800 san pham A, phe lieu thu hoi trong
san xuat a nhap kho phe lieu 15.500. San pham d dang cuoi ky la 200
san pham c anh gia theo chi ph nguyen vat lieu trc tiep.
Yeu cau: 1. Hach toan cac nghiep vu kinh te phat sinh, tnh gia
thanh san pham.
Biet rang: Nguyen vat lieu xuat kho c anh gia theo
phng phap bnh quan cuoi ky ke toan. Moi tai khoan co u ieu
kien e hach toan.
Bai 2: Tai 1 DN san xuat cong nghiep co tnh hnh ve chi ph SX va tieu thu
san pham A trong ky ke toan nh sau (n v tnh 1000):

1. Hang ton kho au ky:

- Chi ph san xuat d dang au ky: 830.192
- Thanh pham A ton kho au ky: 300 , tong gia thc te la:1.090.350
2. Chi ph SX san pham A phat sinh trong ky tap hp c nh sau:
- Chi ph nguyen vat lieu trc tiep:
6.888.000
- Chi ph nhan cong trc tiep:
919.250
- Chi ph san xuat chung :
406.750
- Chi ph quan ly doanh nghiep: 200.000
- Chi ph ban hang:
140.000
3. Phe lieu thu hoi trong san xuat san pham A la: 2.792
4. Trong ky DN san xuat c 2.000 san pham A, khi nhap kho kiem tra
ch co 1995 thanh phamA at tieu chuan nhap kho thanh pham, so san
pham A con lai b hong khong the sa cha c ngoai nh mc, cong
nhan pham loi phai boi thng vat chat 3.500, phe lieu thu hoi cua so
san pham hong la 1.500, phan thiet hai cua so san pham hong c x
ly a vao chi ph khac.
5. Trong ky xuat ban 1.150 thanh pham A doanh nghiep a thu c 70%
bang tien gi ngan hang (a nhan c giay bao co cua NH) con lai
30% khach hang chap nhan thanh toan, n gia ban 1 thanh pham A cha
tnh thue gia tr gia tang la 5.000/thanh pham. Chiet khau thng mai 2%
DN cho ngi mua hng va a tra cho khach hang bang tien mat.
6. Ban tra gop cho cong nhan vien trong DN 400 thanh pham A, n
gia ban tra gop 5.800/thanh pham, gia ban cha tnh thue gia tr gia
tang la 5.000/thanh pham, DN a thu tien mat 50% so tien con lai tra
gop trong 1 nam
7. DN gop von lien doanh ngan han bang 600 thanh pham A, gia do
cac ben lien doanh anh gia la 4.500/thanh pham
Yeu cau : 1. Hach toan, tnh gia thanh san pham A.
2. Xac nh ket qua kinh doanh cua DN.
Biet rang: a. DN hach toan hang ton kho theo phng phap ke khai thng
xuyen, Ke khai VAT theo phng phap khau tr, thue suat 10%.
b. San pham d dang cuoi ky cua san pham A la 200 san pham c anh gia theo chi ph nguyen vat lieu trc tiep
c. Chi ph quan ly doanh nghiep va chi ph ban hang tnh het cho
thanh pham A tieu thu trong ky.
d. DN nop thue TNDN theo ke hoach, thue suat 25%.
e. Moi tai khoan co u ieu kien e hach toan
Bai 3: Cty Quyet thang hach toan hang ton kho theo phng phap ke khai
thng xuyen, ke khai thueu gia tr gia tang theo phng phap khau tr,
thue suat 10%; DN nop thue TNDN theo ke hoach, thue suat 25%, co tnh
hnh sau (n v tnh 1.000):
A. Ton kho hang hoa au thang
- Hang hoa X: 800 cai, n gia thc te 100/cai
- Hang hoa Y: 1.000 cai, n gia thc te 250/cai
B. Cac nghiep vu kinh te phat sinh trong ky:
1. Cty mua va nhap kho hang hoa trong ky:
- Hang hoa X: 9.200 cai, n gia mua cha tnh thue gia tr gia tang
106/cai cha thanh toan tien cho n v ban
- Hang hoa Y: 7.000 cai, n gia mua cha tnh thue gia tr gia tang
230/cai, Cty a nhan c giay bao n cua ngan hang.
2. Xuat kho hang hoa trong ky:

a. oi vi hang hoa X:
- Xuat ban 5.000 cai, trong o 1.000 cai thu bang tien mat, 4.000 cai thu
bang tien gi ngan hang (Cty a nhan c giay bao co cua ngan
hang), n gia thanh toan theo hoa n 132/cai
- Xuat ban 3.000 cai ngi mua cha thanh toan tien, n gia ban theo hoa
n 120/cai
- n v mua tra lai 50 cai hang hoa X, Cty a nhan lai so hang b tra lai
noi tren va a thanh toan cho ngi mua toan bo so tien cua so hang
tra lai bang tien mat.
b. oi vi Hang hoa Y:
- Xuat ban 1.500 cai, n gia ban cha tnh thue gia tr gia tang 255/cai
cha thu tien, Cty cho n v mua hng giam gia 2% va chap thuan cho tr
vao khoan phai thu.
- Xuat khau trc tiep 4.500 cai vi tong gia tri 90.000USD.FOB/HCMC, ty
gia thc te 17/USD, thue suat thue xuat khau 5%.
- Gi i ban 1.500 cai, Cty cha nhan c thong bao chap nhan thanh
toan cua n v mua
3. Tong chi ph ban hang va chi ph quan ly doanh nghiep tap hp c
trong ky nh sau:
- Chi ph ban hang: 40.000
- Chi ph QLDN: 80.000
4. Cty nhan c giay bao co cua ngan hang ve viec n v nhap khau
thanh toan toan bo so tien cua 4.5000 cai hang hoa Y, ty gia thc te
17,5/USD
Yeu cau: Hach toan cac nghiep vu kinh te phat sinh, xac nh ket qua
kinh doanh cua Cty trong ky.
Biet rang: Cty tnh gia thc te cua hang xuat kho theo phng phap bnh
quan cuoi ky ke toan. Cac chi ph ban hang va chi ph QLDN phan bo
het cho hang hoa tieu thu trong ky
Bai 4: Cty det 8/3 trong ky ke toan co tnh hnh sau(n v tnh 1.000):
1. Nhap kho thanh pham t san xuat:
- Vai KT : 100.000 m, gia thanh n v thc te 20/m
- Vai Boton: 80.000m, Gia thanh n v thc te 15/m
2. Xuat kho thanh pham trong ky:
a. Ban cho cua hang tong hp: 10.000m vai KT thu bang tien mat
b. Gi cho Cty vai si thanh pho 80.000m vai KT
c. Gi ban cho x nghiep may Sai gon 60.000m vai Boton
3. Nhan c giay bao cua ngan hang ve viec Cty vai si thanh pho
thanh toan tien mua 80.000m vai KT
4. Nhan c giay bao cua x nghiep may Sai gon ve viec chap nhan
thanh toan tien mua 60.000m vai Boton vi ieu kien giam gia 2% v hang
ban khong ung quy nh theo hp ong a ky ket, Cty chap thuan ong
y cho tr vao so tien phai thu.
5. Cua hang tong hp tra lai 1.000m vai KT v khong am bao chat lng
theo hp ong, Cty a nhap lai kho so hang b tra lai va a thanh toan
tien cho ca hang tong hp so tien cua so hang tra lai bang tien mat.
6. Chi ph ban hang va chi ph quan ly doanh nghiep phat sinh trong ky nh
sau:
CHI PH

Ban
hang

QLDN

Tien lng phai tra CNV

Cac khoan trch theo lng
Nguyen vat lieu (Bao b ong goi)
Khau hao TSC
Chi ph dch vu mua ngoai phai tra (Cha tnh VAT)
Chi ph van chuyen San pham tieu thu bang tien
mat (cha tnh VAT)

20.000
4.000
5.000
10.000
5.000

30.000
6.000
15.000
5.000
-

Yeu cau: nh khoan cac nghiep vu kinh te phat sinh va xac nh ket
qua kinh doanh cua Cty
Biet rang:
a. Thanh pham ton kho au ky:
- Vai KT: 35.000m, Tong gia thc te: 835.000
- Vai Boton: 16.000m, Tong gia thc te 288.000
b. Gia ban cha tnh thue gia tr gia tang cua 1 met vai KT la: 30/m; gia
ban cua 1 met vai Boton la: 25/m.
c. Cty hach toan hang ton kho theo phng phap ke khai thng xuyen, tnh
thue gia tr gia tang theo phng phap khau tr, thue suat cua cac loai
san pham, dch vu la 10%.
Bai 5: Cty thng mai Hai Long kinh doanh 1 loai hang hoa A, hach toan
hang ton kho theo phng phap ke khai thng xuyen, ke khai thue GTGT
theo phng phap khau tr, thue suat cac loai hang hoa, dch vu mua
vao, ban ra la 10%: Cty nop thue TNDN theo ke hoach , thue suat 25%.
Trong ky ke toan co tnh hnh nh sau (n v tnh 1.000):
I. So d au ky cua cac tai khoan:
- TK156: 424.000 chi tiet:
+ TK 1561: 422.000 ; so lng 100 chiec
+ TK1562: 2.000
II. Cac nghiep vu kinh te phat sinh trong ky ke toan nh sau:
1. Ngay 2, Cty mua va nhap kho 200 chiec hang hoa A cha thanh toan cho
n v ban, n gia mua cha tnh thueu gia tr gia tang 4.000/c. Chi ph van
chuyen so hang nay ve Cty a chi bang tien mat theo gia thanh toan la
4.400
2. Ngay 4, Cty xuat ban 150 chiec hang hoa A, n gia ban cha tnh thue
gia tr gia tang la 4.600/c, a nhan c giay bao co cua Ngan hang.
3. Ngay 7, Cty mua cha thanh toan tien 320 chiec hang hoa A, n gia mua
cha tnh thue gia tr gia tang 3.800/c, khi nhap kho phat hien thieu 20
chiec do n v ban giao thieu.
4. Ngay 13, Xuat ban tra gop 50 chiec hang hoa A, gia ban tra gop
5.600/c, gia ban cha tnh thue gia tr gia tang 4.600/c, Cty thu 50% bang
tien mat lan au, so con lai tra gop trong 10 thang.
5. Ngay 19, Cty thanh toan toan bo so tien mua 200 chiec hang hoa A
nhap kho ngay 2 cho n v ban bang tien mat va c n v ban cho
hng chiet khau thanh toan 1%.
6. Ngay 23, Cty mua va nhap kho 400 chiec hang hoa A, n gia mua cha
tnh thue gia tr gia tang 4.000/c cha thanh toan tien. Do mua vi khoi
lng ln n v ban cho Cty hng chiet khau thng mai 2% c tr vao
khoan phai tra. Chi ph van chuyen so hang hoa nay chi bang tien tam
ng theo gia thanh toan la 8.800.

7. Ngay 25, Cty xuat khau trc tiep 600 chiec hang hoa A vi tong gia tr
tren hoa n xuat khau la 232.000 USD/FOB . HCMC. Thue suat thue xuat
khau 5%. Ty gia thc te 17/USD.
8. Ngay 27, Cty xuat ban 50 chiec hang hoa A, n gia ban cha tnh thue
gia tr gia tang 4.500/c, n v mua a chap nhan thanh toan, nhng do hang
giao khong ung pham chat theo hp ong n v mua yeu cau giam gia
2% va Cty chap thuan ong y tr vao so tien phai thu
9. Ngay 30, Chi ph ban hang va chi ph quan ly doanh nghiep tap hp c
nh sau: Chi ph ban hang:170.000. Chi ph quan ly doanh nghiep:200.000
Yeu cau: 1. Hach toan cac nghiep vu kinh te phap sinh, xac nh ket qua
kinh doanh cua Cty.
Biet rang: a. Chi ph thu mua phan bo cho hang hoa tieu thu ty le theo
so lng.
b. Chi ph ban hang va Chi ph QLDN phan bo het cho hang hoa
tieu thu trong ky
c. Cty tnh gia hang hoa xuat kho theo phng phap bnh quan tai
cuoi ky.
d. Moi tai khoan co u ieu kien e hach toan.
Bai 6:

Tai DN - X, hach toan theo phng phap ke khai thng xuyen, tnh thue
GTGT theo phng phap khau tr vi thue suat 10%, DN nop thue TNDN theo ke
hoach, thue suat 25%, co tnh hnh ve SX va tieu thu SP-A trong thang 12/2001 nh
sau (n v tnh 1.000):
1.Trong thang phat sinh n cua cua cac TK:
- 621-Chi ph NVL trc tiep:
1.240.000
- 622-Chi ph nhan cong trc tiep:
180.000
- 627-Chi ph san xuat chung:
90.000
2. Trong thang DN san xuat c 300 san pham A, Khi nhap kho kiem tra chat
lng phat hien 2 san pham A b hong khong the sa cha c ngoai nh
mc va DN quyet nh cong nhan pham loi phai boi thng 50% chi ph san
xuat san pham hong. Phe lieu thu hoi trong san xuat la 2.000, phe lieu thu hoi
cua san pham hong la 200 a nhap kho phe lieu.
3. Trong thang Doanh nhiep xuat kho thanh pham A nh sau :
a. Ngay 5: xuat ban cho Cty T thu ngay bang tien mat 70 SP, bang TGNH 15 SP, n
gia ban cha co thue GTGT la 5.500/SP va DN cho ben mua hng chiet khau
thanh toan la 1% nhng cha tra cho ben mua.
b. Ngay 8: xuat kho thanh pham giao cho cac ai ly Q 200 SP. n gia ban cha
co thue GTGT 5.600/SP.
c. Ngay 25: ai ly Q thanh toan 180 SP bang tien mat, doanh nghiep cho cac ai ly
hng 6% hoa hong theo doanh thu. ong thi tra lai 2 SP do khong u pham
chat.
d. Ngay 28: xuat 40 SP gop von lien doanh ngan han, gia do cac ben lien doanh
anh gia la 5.800/SP.
e. Ngay 29: thanh pham A a tieu thu b Cty T tra lai do khong ung hp ong
la 4 SP, DN a thanh toan cho khach hang bang tien mat va a nhap kho so
thanh pham A b tra lai noi tren.
4. Chi ph ban hang va chi ph QLDN trong thang tap hp c nh sau :
a. Chi ph ban hang :
- Tien lng phai tra cho CNV:
4.000
- Cac khoan trch theo lng:
800
- KHTSC:
1.000
- Chi ph van chuyen a thanh toan bang TGNH theo gia thanh
toan:
2.200
- Cac chi ph khac bang tien mat theo gia thanh toan:
3.300

b. Chi ph QLDN :

Tien lng phai tra cho CNV:

5.000
Cac khoan trch theo lng:
1.000
KHTSC:
2.000
Chi ph CCDC loai phan bo 1 lan:
500
Cac chi ph khac bang tien mat theo gia thanh toan:

5.500
Yeu cau : Hach toan cac nghiep vu kinh te phat sinh tren , tnh gia thanh san
xuat san pham va xac nh ket qua kinh doanh cua doanh nghiep X.
Biet rang: 1. So d au thang cua mot so TK hang ton kho nh sau:
- TK 154 (154 A): 42.000
- TK 155 (155 A): 529.800 (100 SPA)
2. San phan d dang cuoi thang la 20 SP A c anh gia theo phng phap
NVL trc tiep
3. Chi ph ban hang va chi ph QLDN phan bo het cho SP tieu thu trong ky.
4. San pham xuat kho c tnh theo phng phap gia bnh quan cuoi ky ke
toan. .Cac TK khac eu co u ieu kien e hach toan.