Bi 4.

1:
Cho bit tnh hnh cui k ca 1 DN: (ngn ng)
TS = NV = 60.000; SD N = SD C = 65.000
TS ngn hn = 40.000
Bit: cc TK ngun vn u c SD C, DN khng lp d phng v khng c u t di hn k c xy dng c bn d
dang.
Yu cu: Xc nh nguyn gi hin c ca TSC. Gii thch

Gii

Tng TS = TS NGn hn + TS Di hn
=> Ti sn di hn = 60.000-40.000= 20.000
Khng u t di hn, ko xdcb d dang, ko d phng. Vy l ti sn di hn khc
Nu cc th ko c th mi ra c TSC = 20.000 trong gm c nguyn gi
v gi tr hao mn ly k
Vic cn li l tm GTHM ly k !
Cc s d ngun vn u bn c m c Tng NV = 60.000
M tng d c bao gm = cc s d ngun vn + d ca TK 214
=> GTHM ly k = 65.000 - 60.000 = 5.000
Vy Nguyn gi TSCD hin ti = 20.000- 5.000 = 15.000

Bi 4.2:
Ngy 31/12/N ti DN Ph Thnh (np VAT khu tr) kim k pht hin tha 1 TSC HH ang dng b phn qun l DN
nguyn nhn do ngoi s sch. Theo h s gc ti sn ny do nhn gp vn ca cng ty A theo Bin bn gp vn
ngy 21/9/N vi gi tr vn gp 200 tr a vo s dng cng ngy, thi gian s dng c tnh 5 nm.
Yu cu: - Bt ton x l ghi s ngy 31/12/N do pht hin kim k tha nh th no?
- Nu ngy cui nin khng tin hnh kim k, th s sai st ny nh hng n thng tin trn BCTC nh
th no?

Gii

Bt ton x l ghi s ngy 31/12/N do pht hin kim k tha

1.

2.

Ghi s k ton tng ti sn c nh ngy 31/12/N

N 211 : 200.000.000
C 411 :
200.000.000
Phn nh gi tr hao mn trn 214 ngy 31/12/N
* Khu hao thng 9 (21/9/N n 30/9/N)
= (200.000.000x10)/(5x12x30) = 1.111.111
*Khu hao TB thng 10,11,12
T10= (200.000.000x31)/(5x12x30) = 3.444.44
T11= (200.000.000x30)/(5x12x30) = 3.333.333
T12= (200.000.000x31)/(5x12x30) = 3.444.444
=10.222.221
*Khu hao TB t 21/9/N n 31/12/N
= 1.111.111 + 10.222.221 = 11.333.332
N 642
: 11.333.332
C 214 : 11.333.332

Nu ngy cui nin khng tin hnh kim k, th s sai st ny nh hng n

thng tin trn BCTC nh sau
- Tng ti sn: gim (200tr) gim nng lc ti chnh ca n v
- N phi tr: gim (200tr thiu st 1 khon n phi tr
- Ngun VCSH: gim (200tr) gim nng lc ti chnh ca n v

Bi 4.3:
01/01/N, DN mua mi TSC c nguyn gi: 210 tr, c tnh s dng 5 nm v a vo s dng ngay ti b phn
bn hng. Khi a TS ny vo s dng, k ton cng ty x l nh sau:
TH1: k ton phn tch phn tch: TS s dng Chi ph nn nh khon
N 641: 210
C 211: 210
TH2: k ton phn tch do s dng nhiu k tng lai (5 nm) nn treo li trn TK 242
N 242: 210
C 211: 210
Sau khi xc nh mc phn b 1 k (1 thng) = 3.5, k ton x l a vo chi ph:
N 642: 3.5
C 242: 3.5
Yu cu:
1. Hy phn tch cch x l v nh hng ln BCTC vi mi tnh hung trn.
2. Hy trnh by thng tin TSC trn bng CKT cng ty lp nm N, N+1 v N+2
BNG CN I K TON
TI SN
B. TI SN DI HN
Ti sn c nh
1. Nguyn gi
2. Hao mn ly k

S TIN

Hy nhn xt v thng tin nguyn gi v hao mn ly k trn BCTC cc nm.

Gii

Cu 1:
TH1 : TSCD s dng trong vng 5 nm, m k ton a lin ht vo chi ph trong
k u tin l sai, lm cho chi ph 1 k tng ln , dn n li nhun trong k gim
( khng cn ghi DT gim, v Chi ph tng khng lin quan g ti doanh thu)
TH2 :
K ton s l khng ng v :
* phn b CCDC mi treo TK 242, cn TSCD th trch khu hao tng k ch khng
phn b. Trn bng CDKT khng phn nh ng gi tr cn li ca TSCD. Dn
n Chi ph gim , li nhun tng.
TSCD khi a vo s dng th ta ghi :
a) N 211 : 210
C 214 : 210

b) N 642: 3.5
C 214: 3.5
Cu 2:
BNG CN I K TON nm n
TI SN
S TIN
B. TI SN DI HN
Ti sn c nh
1. Nguyn gi
2. Hao mn ly k

BNG CN I K TON nm n+1

TI SN
S TIN
B. TI SN DI HN
Ti sn c nh
1. Nguyn gi
2. Hao mn ly k

BNG CN I K TON nm n+2

TI SN
S TIN
B. TI SN DI HN
Ti sn c nh
1. Nguyn gi
2. Hao mn ly k