PHN 2: BI TP (4 im)

K TON VN BNG TIN

Bi 2 (16-21)
Mt doanh nghip xc nh t gi ghi s ngoi t xut dng theo phng php nhp trc, xut
trc c tnh hnh thng 5/N nh sau:
I. S d u thng ca mt s ti khon:
- Ti khon 111: 1.310.000; Trong :
+ TK 1111: 300.000.000; + TK 1112: 1.010.000.000
- Ti khon 112: 2.080.000.000 VND: trong ;
+ TK 1121: 400.000.000; + TK 1122: 1.680.000.000.
- TK 007 Tin mt: 50.000 USD: 10.000 EUR.
- TK 007 Tin gi ngn hng: 80.000 USD.
T gi thc t u thng: 1 USD = 16.000 VND; 1 EUR = 21.000 VND.
II. Cc nghip v kinh t pht sinh trong thng:
1. Ngy 6: Mua mt t vi gi cha thu 40.000 USD. Thu GTGT 2.000 USD. Ton b tr
bng tin mt: 42.000 USD. Bit t gi thc t trong ngy 16.100 VND/USD v doanh nghip s
dng vn khu hao c bn b p.
2. Ngy 9: Cng ty P t trc bng tin mt 20.000 EUR mua hang. T gi thc t: 1 EURO
= 21.200 VND.
3. Ngy 10: Nhn vn gp lin doanh ca Cng ty X bng tin mt, s tin 30.000 USD. Hai bn
thng nht xc nh gi tr vn gp theo t gi thc t l 16.500 VND/USD.
4. Ngy 16: Dng tin gi ngn hng t trc tin hang cho Cng ty Z 50.000 USD. T gi
thc t: 16.100 VND/USD.
5. Ngy 20: Bn 15.000 USD tin gi ngn hang cho Cng ty Q vi gi 16.080 VND/USD.
Ngi mua cha tr tin.
6. Ngy 28: Cng ty L t trc bng tin mt 25.000 USD mua hang. T gi thc t: 16.080
VND/USD.
Yu cu:
1. Xc nh mc chnh lch t gi cui thng, bit t gi thc t ngy cui thng: 1 USD =
16.060 VND; 1 EUR = 21.300 VND.
2. nh khon cc nghip v pht sinh v (k cc bt ton iu chnh s d cui thng ca ngoi
t v cc khon phi thu, phi tr c gc ngoi t).
Gii
Yu cu 1:
Xc nh phn chnh lch t gi cui k:
Xc nh phn chnh lch t gi cui k:
- Tin mt:
+ USD: 8.000 x 0,06 + 30.000 x 0,01 25.000 x 0,02 = 280;
+ EUR: 10.000 x 0,3 + 20.000 x 0,1 = 5.000.
- Tin gi ngn hng (USD): 15.000 x 0,06 = 900;
- N phi thu Cng ty Z: 50.000 USD x (-0,04): = - 2.000;
- N phi tr ngi mua (Cng ty P):
20.000 EUR x 0,1 = 2.000.
Yu cu 2:
1a) N TK 211(2114): 644.000
N TK 133(1332): 32.200

C TK 111(1112): 672.000
C TK 515: 4.200
1b) C TK 007(TM): 42.000
2a) N TK 111(1112): 424.000
C TK 131(P): 424.000
2b) N TK 007(TM):20.000 EUR
3a) N TK 111 (1112): 481.500
C TK 411 (X): 481.500
3b) N TK 007(TM) : 30.000USD
4a) N TK 331(Z): 805.000
C TK 515: 5.000
C TK 112(1122): 800.000
4b) C TK 007(TG) :50.000USD
5a) C TK 007(TG): 15.000USD
5b) N TK 131(Q): 241.200
C TK 112(1122): 240.000
C TK 515: 1.200
6a) N TK 111(1112): 402.000
C TK 131(L): 402.000
6b) N TK 007(TM):25.000USD
7a) N TK 111(1112): 5.280
C TK 413(4131):5.280
7b) N TK 112(1122): 900
C TK 413(4131): 900
7c) N TK 413(4131): 2.000
C TK 331(Z): 2.000
7d) N TK 131(L): 500
C TK 413(4131): 500
7e)N TK 413(4131): 2000
C TK 131(P): 2.000
8) N TK 413(4131): 2.680
C TK 515: 2.680

Bi 3 (17-24)
Mt doanh nghip s dng t gi hch ton (1 USD = 16.000 VND; 1 EUR = 21.000 VND)
phn nh cc nghip v ln quan n ngoi t c tnh hnh thng 5/N nh sau.
I. S d u thng ca mt s ti khon:
- Ti khon 111: 1.310.000; Trong :
+ TK 1111: 300.000.000; + TK 1112: 1.010.000.000
- Ti khon 112: 2.080.000.000 VND: trong ;
+ TK 1121: 400.000.000; + TK 1122: 1.680.000.000.
- TK 007 Tin mt: 50.000 USD: 10.000 EUR.
- TK 007 Tin gi ngn hng: 80.000 USD.
T gi thc t u thng: 1 USD = 16.000 VND; 1 EUR = 21.000 VND.
II. Cc nghip v kinh t pht sinh trong thng:
1. Ngy 6: Mua mt t vi gi cha thu 40.000 USD. Thu GTGT 2.000 USD. Ton b tr
bng tin mt: 42.000 USD. Doanh nghip s dng vn khu hao c bn b p.
2. Ngy 9: Cng ty P t trc bng tin mt 20.000 EUR mua hng.
3. Ngy 10: Nhn vn gp lin doanh ca Cng ty X bng tin mt, s tin 30.000 USD.
4. Ngy 16: Dng tin gi ngn hng t trc tin hng cho Cng ty Z 50.000 USD.
5. Ngy 20: Bn 15.000 USD tin gi ngn hng cho Cng ty Q vi gi 16.080 VND/USD.
Ngi mua cha tr tin.
6. Ngy 28: Cng ty L t trc bng tin mt 25.000 USD mua hng.
Yu cu:
1. nh khon cc nghip v pht sinh trong k.
2. Xc nh mc chnh lch t gi v nu cc bt ton iu chnh s d cui thng ca ngoi t
v cc khon phi thu, phi tr c gc ngoi t. Bit t gi ngy cui thng 1 USD = 16.060
VND; 1 EURO = 21.300 VND.
Bi s 3 (1.000)
*Yu cu 1: nh khon
1a) N TK 211(2114): 644.000
N TK 13232(1332): 32.200
C TK 111(1112): 672.000
C TK 515: 4.200
1b) C TK 007(TM): 42.000 USD
2a) N TK 007(TM):20.000EUR
2b)N TK 111(1112): 420.000
C TK 131(P): 420.000
3a) N TK 111(1112): 480.000
N TK 635: 1.500
C TK 411(X): 481.500
3b) N TK 007(TM): 30.000 USD
4a) N TK 331(Z): 800.000
C TK 112(1122): 800.000
4b) C TK 007(TG): 50.000 USD
5a) N TK 131(Q): 241.200
C TK 515: 1.200
C TK 112(1122): 240.000
5b) C TK 007(TG): 15.000 USD

6a) N TK 111(1112): 400.000

C TK 131(L): 400.000
6b) N TK 007(TM): 25.000 USD
7a) N TK 111(1112): 12.780
C TK 4132(4131): 12.780
7b) N TK 112(1122): 900
C TK 413(4131): 900
7c) N TK 331(Z): 3.000
C TK 413(41231): 3.000
7d) N TK 413(4131): 7.500
C TK 131: 7.500
-131 (L): 1.500
-131 (P): 6.000
8) N TK 413 (4131): 9.180
C TK 515: 9.180
*Yu cu 2: ( xem cc bt ton 7,8 trn):
-Tin mt:
+USD: 623.000 x (0.06) =3.780
+EUR: 30.000 x 0.3 = 9.000
-Tin gi ngn hng (USD): 15.000 x (0,06)=900
-Phi thu ngi bn (Z): 50.000 USD x(0,06) =3.000
-Phi tr xcho xcng ty L: 25.000 USD x (0,06) = 1.500.
-Phi tr xcng ty P (ngi mua): 20.000 EUR x 0,3 = 6.000.
Bi 4 (17-25)
Mt doanh nghip s dng t gi thc t bnh qun c k d tr ghi s cc nghip v lin
quan n gim ngoi t. Trong thng 5/N, cc nghip v pht sinh nh sau:
I. S d u thng ca mt s ti khon:
- Ti khon 111: 1.300.000.000 VND; trong :
+ TK 1111: 300.000.000;
+ TK 1112: 977.000.000.
- Ti khon 112: 1.680.000.000VND; trong :
+ TK 1121: 400.000.000;
+ TK 1122: 1.280.000.000.
- Ti khon 007 Tin mt: + USD: 50.000; + EUR: 10.000
- Ti khon 007 Tin gi ngn hng: 80.000 USD.
T gi thc t u thng: 1 USD = 16.000 VND; 1 EUR = 20.000 VND.
II. Cc nghip v pht sinh trong thng:
1. Ngy 6: Mua mt t vi gi cha thu 40.000 USD, thu GTGT 2.000 USD. Ton b tr
bng tin mt: 42.000 USD. Bit t gi thc t trong ngy 16.100 VND/USD v doanh nghip s
dng vn khu hao c bn b p.
2. Ngy 9: Cng ty P t trc bng tin mt 20.000 EUR mua sn phm. T gi thc t trong
ngy: 1 EURO = 20.500 VND.
3. Ngy 10: Nhn vn gp lin doanh ca Cng ty X bng tin mt, s tin 30.000 USD. Hai bn
thng nht xc nh gi tr vn gp theo t gi thc t trong ngy l 16.050 VND/USD.

4. Ngy 14: Chuyn tin mt gi vo ti khon tin gi ti ngn hng 30.000 USD v 25.000
EUR. T gi TT: 16.080 VND/USD; 20.350 VND/EUR.
5. Ngy 16: Dng tin gi ngn hng t trc tin hng cho Cng ty Z 50.000 USD. T gi
thc t: 16.100 VND/USD.
6. Ngy 20: Bn 15.000 USD tin gi ngn hng cho Cng ty Q vi gi 16.080 VND/USD.
Ngi mua cha tr tin.
7. Ngy 24: xut kho bn trc tip mt s sn phm cho Cng ty V theo gi bn thu bng ngoi
t, tng s 55.000 USD). T gi thc t trong ngy 16.100 VND/USD. Cng ty V s thanh ton
vo thng ti bng tin mt. Gi vn ca hng xut bn 600.000.000 VND.
8. Ngy 25: Xut kho mt s sn phm bn cho Cng ty Y vi gi c chp nhn (cha tnh
thu GTGT 10%) 40.000 EUR, thu GTGT 4.000 EUR. T gi thc t trong ngy 20.600
VND/EUR. Bit gi vn ca s hng trn 595.000.000 VND. Cng ty Y thanh ton bng
chuyn khon sau khi tr chit khu thanh ton c hng 1%.
9. Ngy 27: Cng ty V thanh ton trc hn 40.000 USD bng tin mt. Doanh nghip chp
nhn chit khu thanh ton 0,5% cho Cng ty V tr vo s cn n. T gi thc t trong ngy: 1
USD = 16.060 VND.
10. Ngy 28: Cng ty L t trc bng tin mt 25.000 USD mua hng. T gi thc t trong
ngy: 16.080 VND/USD.
Yu cu:
1. nh khon cc nghip v pht sinh.
2. Xc nh mc chnh lch t gi v nu cc bt ton u chnh s d cui thng ca ngoi t v
cc khon phi thu, phi tr c gc ngoi t theo t gi thc t. Bit t gi ngy cui thng 1
USD = 16.060 VND; 1 EUR = 20.850 VND.
*Yu cu 1/ T gi thc t bnh qun ngoi t:
-USD (TM): 16,041; USD(TG): 16,022;
-EUR (TM): 20,333; EUR(TG): 20,509.
1a) N TK 211(2114): 644.000
N TK 133(1332): 32.200
C TK 111(1112): 673.722
C TK 515: 2.478
1b) C TK 007(TM): 42.000USD
2a) N TK 007(TM): 20.000EUR
2b) N TK 111(1112): 410.000
C TK 131(P) : 410.000
3a) N TK 111(1112): 481.500
C TK 411(X): 481.500
3b) N TK 007(TM): 30.000USD
4a) N TK 007(TG): 30.000USD
4b) C TK 007(TM): 30.000USD
4c) N TK 007(TG): 25.000EUR
4d) C TK 007(TM): 25.000EUR
4e) N TK 112(1122): 991.150
C TK 515: 1.595
C TK 111(1112) : 989.555
5a)N TK 331(Z): 805.000

C TK 112(1122): 801.100
C TK 515: 3.900
5b) C TK 007(TG): 50.000USD
6a)C TK 007(TG): 15.000USD
6b) N TK 131(Q): 241.200
C TK 515: 870
C TK 112(1122): 240.330
7a) N TK 632: 600.000
C TK 155: 600.000
7b) TK 131 (V): 885.500
C TK 511: 805.000
C TK 3331(33311): 80.500
8a) N TK 632: 595.000
C TK 155: 595.000
8b) N TK 131(Y): 906.400
C TK 511: 824.000
C TK 3331(33311): 82.400
8c) N TK 007(TG): 43.560EUR
8d) N TK 112(1122): 897.336
N TK 635: 9.064
C TK 131(Y): 906.400
9a) N TK 007(TM): 40.000USD
9b) N TK 111(1112): 642.400
N TK 635: 4.820
C TK 131(V): 647.220
10a) N TK 007(TM): 25.000USD
10b) N TK 111(1112):402.000
C TK 131(L): 402.000
*Yu cu 2:
-Tin mt:
+USD: 73.000x (0,019)= 1.387;
+ EUR: 5.000 x 0,517= 2.585.
-Tin gi ngn hng :
+ USD: 45.000 x (0,038)= 1.710;
+EUR: 68.560 x (0,341)= 23.378,96.
-Ph thu ngi bn(Z): 50.000USD x (-0,04)=-2.000.
-Phi tr cho ngi mua (L): 25.000USD x (-0,02)= -500.
-Phi tr cho ngi mua(P): 20.000 EUR x 0,35= 7.000.
-Phi thu ngi mua(V): 14.800 x (-0.04)=-592.
Bt ton iu chnh:
11a) N TK 111(1112): 3.972
C TK 413(41231): 3.972
11b) N TK 112 (1122): 25.088,96
C TK 413(4131): 25.088,96
11c) N TK 413(4131): 2.000
C TK 331(Z): 2.000

11d) N TK 131(L): 500

C 413(4131):500
11e) N TK 413(4131): 7.000
C TK 131(P): 7.000
11g) N TK 413(4131): 592
C TK 413(4131): 592
11h) N TK 413(4131): 19.968,96
C TK 515: 19.968,96
Bi 5
Mt doanh nghip s dng t gi hch ton phn nh cc nghip v lin quan n ngoi t c
tnh hnh trong thng 5/N nh sau:
I. Tnh hnh u thng:
-Ngoi t ti qu: 90.000 USD; ti ngn hng: 160.000 USD;
-Tin Vit Nam ti qu: 350.000.000VN; ti ngn hng: 500.000.000VN; ang chuyn:
50.000.000VN;
-Phi thu khch hng P: 50.000 USD;
-Phi tr tin hng cho cng ty Q: 40.000 USD;
T gi thc t u thng: 16.000 VN/USD.
T gi hch ton trong thng: 16.000 VN/USD.
II. Cc nghip v pht sinh trong thng:
1. Ngy 2: thu tin bn hng 440.000.000 VN (trong thu GTGT l 40.000.000 VN)
np thng vo ngn hng nhng chua nhn c giy bo c.
2. Ngy 5: Nhn bo c ca ngn hng v s tin do khch hng P tr n tin hng cn n
k trc 50.000 USD. T gi thc t trong ngy: 16.060 VN/USD. Doanh nghip chp
nhn chit khu thanh ton cho P theo t l 0,6% v tr bng tin mt(VN).
3. Ngy 6: Nhn giy bo N ca ngn hng v vic dng tin gi ngn hng thanh ton
tin mua vt liu k trc cho cng ty Q, s tin 40.000USD. Cng ty Q chp nhn chit
khu thanh ton cho DN 1% bng ngoi t. T gi thc t trong ngy: 16.100VND/USD.
4. Ngy 8: nhn bo C ca ngn hng v s tin ang chuyn vo ti khon tin gi, s
tin: 490.000.000VND.
5. Ngy 10: xut kho mt s thnh phm theo t gi vn: 400.000.000VND bn trc tip
cho cng ty Rvi gi c chp nhn l 35.200USD (k c thu GTGT u ra l
3.200USD). T gi thc t trong ngy 16.050VND/USD.
6. Ngy 13: mua mt TSC hu hnh ca cng ty Z theo gi (c thu GTGT 10%) l
33.000USD, tr bng chuyn khon 50% ( nhn giy bo N). c bit TSC ny
c u t bng qu u t pht trin 15.000USD, ngun vn XDCB 10.000USD, cn
li l ngun vn kinh doanh. T gi thc t trong ngy l 16.100VND/USD.
7. Ngy 15: Cng ty R thanh ton cho DN 60% s tin bng tin mt(USD) v c hng
chit khu thanh ton 0,5% tr vo s n cn li. T gi thc t trong ngy l
16.060VND/USD.
8. Ngy 18: mua vt liu chnh ca cng ty N, tr bng tin mt tng thanh ton (c thu
GTGT 10%): 22.000USD. Hng nhp kho . T gi thc t trong ngy l
16.000VND/USD.
9. Ngy 20: t trc cho cng ty C l 25.000USD bng tin mt mua vt liu. T gi
thc t: 16.050VND/USD.

10. Ngy 23: bn 20.000USD chuyn khon, thu bng tin mt theo t gi:
16.080VND/USD.
11. Ngy 24: s lI phI tr cng ty V(l n v tham gia lin doanh) theo k hoch trong
thng 20.000USD. Cng ty thanh ton bng tin mt l 20.000USD. T gi thc t:
16.100VND/USD.
12. Ngy 27: Cng ty E t trc 30.000USD bng tin mt mua hng. T gi thc t
trong ngy: 16.050VND/USD.
13. Ngy 30: Thanh ton nt s n mua TSC cho cng ty Z bng chuyn khon( nhn
bo N), s tin 264.990.000VND. T gi thc t l 16.060 VND/USD.
Yu cu:
1. nh khon cc nghip v pht sinh trong k.
2. Xc nh mc chnh lch t gi v nu cc bt ton iu chnh t gi cui thng
16.100VND/USD
Gii
1) N TK 133(1131): 440.000
C TK 511:400.000
C TK 3331(33311):40.000
2a) N TK 112(1122):800.000
C TK 131(p):800.000
2b) N TK 635: 4.818
C TK 111(1112):40818
2c) N TK 007(TG):50.000 USD
3a) N TK 331(Q):640.000
C TK 112(1122):640.000
3b) C TK 007(TG):40.000USD
3c) N TK 138(1388-Q):6.400
N TK 635: 40
C TK 515:6.440
4) N TK 112(1121):490.000
C TK 113(1131):490.000
5a) N TK 632:400.000
C TK 155:400.000
5b) N TK 131(R):563.200
N TK 635:1.760
C TK 511:513.600
C TK 3331(33311):51.360
6a) N TK 211:483.000
N TK 133(1332):48.300
C TK 515 :3.300
C TK 331(Z):528.000
6b) N TK 331(Z):264.000

C TK 112(1122):264.000
6c) N TK 414:241.500
N TK 441:161.000
C TK 411:402.500
6d) C TK 007(TG):16.500 USD
7a) N TK 111(1112):337.920
C TK 131(R) : 337.920
7b) N TK 635:1.695,936
C TK 515: 6,336
C TK 131(R): 1.689,600
7c) N TK 007(TM): 21.120 USD
8a) N TK 152(VLC): 320.000
N TK 133(1331): 32.000
C TK 331(N): 352.000
8b) N TK 331(N): 352.000
C TK 111(1112):352.000
8c) C TK 007(TM): 22.000 USD
9a) N TK 331(C): 400.000
C TK 111(1112): 400.000
9b) C TK 007(TM):25.000 USSD
10a) N TK 111(1111): 321.600
C TK 515:1.600
C TK 112(1122): 320.000
10b) C TK 007(TG):20.000USSD
11a) N TK 421(4212): 322.000
C TK 515: 2000
C TK 338(3388-V): 320.000
11b) N TK 338(3388-V): 320.000
C TK 111(1112): 320.000
11c) C TK 007(TM): 20.000USSD
12a) N TK 111(1112): 480.000
C TK 131(E):480.000
12b) N TK 007(TM):30.000USSD
13a) N TK 331(Z):264.000
N TK 635:990
C TK 112(1121): 264.990
Yu cu 2 (1.000)
Tin mt : 74.120 USD x 0,1 = 7.412
T GNH: 133.500USD x0.1 = 13.350
Ph thu khch hng R: 13.974,4 USD x0.1= 1.397,44
PhI thu ngi bn C: 25.000USD x 0.1=2.500
PhI tr khch hng E 30.000USD x 0.1 = 3.000
PhI thu cxng ty Q: 400 x 0.1=40
14a)
N TK 111(1112):7.412

C TK 431(4311): 7.412
14b)
N TK 112(1122):13.350
C TK 431(4311):13.350
14c)
N TK 131(R):1.397,44
C TK 431(4311):1.397,44
14d)
N TK 138(1388-Q):40
C TK 431(4311):40
14e)
N TK 331(C):2500
C TK 431(4311):2.500
14g)
N TK 431(4311):3.000
C TK 131(E):3.000
14h)
N TK 431(4311):21.699,44
C TK 515:21.699,44
K TON NGUYN VT LIU, CNG C DNG C
BI 4 (B1-Tr 80)
Mt doanh nghip p dng phng phng php KKTX 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 ho 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 vt liu ph 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: 5.000.
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 xut kho 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 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 vt liu; 3.000.
Yu cu:
1. nh khon cc nghip v kinh t pht sinh trn.
2. Hy nh khon cc nghip v ni trn trong trng hp doanh nghip tnh thu GTGT theo
phng php trc tip.
Gii

1. nh khon cc nghip v pht sinh v phn nh vo s ti khon:

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
N TK 133(1331):200
C TK 112: 4.200
2) N TK 152 (VLP): 330.000
N TK 133 (1331): 33.000
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: 60.000
C TK 3331(33311): 6.000

4c) N TK 531): 60.000

N TK (1331): 6.000
C TK 131 (Y):6.000
5a) N TK 152(VLP): 50.000
N TK 133 (1331):5.000
C TK 331(Z):55.000
5b) N TK 331(z): 55.000
C TK 111: 55.000
6) N TK 331(X):440.00
C TK 515: 4.400
C TK 112: 435.600
7) N TK 331(k): 77.000
C TK 133(1331): 7.000
C TK 152( VLP): 70.000
8) N TK 141: 3.000
C TK 111: 3.000

Yu cu 2:
1a) N TK 152(VLC): 440.000
C TK 331(X):440.000
1b) N TK 152(VLC): 4.200
C TK 112: 4.200

2) N TK 152(VLP): 363.000
C TK 331(X): 3.600
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): 60.000
N TK 133( 1331): 6.000
C TK 131(Y): 66.000
5a) N TK 152(VLP):50.000
N TK 133(1331): 5.000
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 5 (B2-Tr81)
Ti liu trong thng 10/N ti mt doanh nghip p dng phng php kim k nh k k ton
hng tn kho nh sau (1.000).
I. Tnh hnh u thng:
- Vt liu tn kho: 100.000;
- Dng c tn kho: 35.000;
- Vt liu mua ang i ng: 30.000.
II. Cc nghip v pht sinh trong thng:
1. Thu mua vt liu, cha tr tin cho Cng ty X. Gi mua ghi trn ho n (c thu GTGT 10%)
l 264.000. Chi ph thu mua n v thanh ton bng tin gi ngn hng 4.200 (c thu GTGT
5%).
2. Mua vt liu ca cng ty K, tr gi thanh ton (c thu GTGT 10%) 363.000.
3. Ph liu thu hi t thanh l TSC nhp kho 5.000.
4. Xut kho mt s thnh phm nhp kho i ly dng c vi Cng ty Y, tr gi trao i (c
thu GTGT 10%) 66.000.
5. Dng tin mua mt s vt liu ca Cng ty Z, c thu GTGT 10% l 55.000.
6. Thanh ton cho Cng ty X bng tin gi ngn hng: 264.000.
7. Cng ty X gim gi vt liu 2% v tr bng tin mt 5.280.
8. Xut kho vt liu km phm cht tr li cho Cng ty K theo tr gi thanh ton 77.000 (trong
thu GTGT 7.000). Cng ty K chp nhp tr vo s tin hng cn n.
9. Chi ph nhn vin thu mua vt liu bng tin tm ng trong k: 3.000.
III. Tnh hnh cui k:

1. Vt liu tn kho: 150.000.

2. Dng c tn kho: 25.000.
3. Vt liu mua ang i ng: 50.000.
Yu cu:
1. Xc nh tr gi vt liu, dng c xut dng trong k v phn b cho cc i tng s dng.
Bit:
- Ton b vt liu xut dng trong k c s dng trc tip ch to sn phm.
- Tr gi dng c xut dng c s dng phn xng sn xut v vn phng Cng ty theo t
l 4:1.
2. nh khon cc nghip v kinh t pht sinh trn.
3. Hy nh khon cc nghip v ni trn trong trng hp doanh nghip tnh thu GTGT theo
phng php trc tip.
Gii
Yu cu 1:
Gi tr vt liu xut dng trong k cho sn xut: 487.200
Gi tr cng c xut dng: 70.000; Trong , cho sn xut: 56.000, cho qun l doanh nghip :
14.000
Yu cu 2:
a)N TK611(6111- VL) : 100.000
C Tk 152: 100.000
b)N TK 611( 6111 Vl): 30.000
C TK 151: 30.000
c)N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 240.000
N TK 133( 1331) : 24.000
C TK 331( X):264.000
1b) N TK 611( 6111 VL): 4.000
N TK 133( 1331) : 200
C Tk 112: 4.200
2) N TK 611( 6111 VL): 330.000
N TK 133( 1331): 33.000
C TK 331(K): 363.000
3) N Tk 611( 6111 VL): 5.000
C Tk 711: 5.000
4a) N Tk 611( 6111 DC): 60.000
N Tk 133( 1331): 6.000
C Tk 131( Y): 66.000
5) N TK 611(6111 VL): 50.000
N TK 133( 1331): 5.000
C TK 111: 55.000
6) N Tk 331 (X): 264.000

C TK 112:264.000
7) N TK 111: 5280.000
C TK 133(1331): 480
C Tk 611( 6111 VL): 4.800
8) N Tk 331(K): 77.000
C TK 133( 1331): 7.000
C TK 611( 6111 VL): 70.000
9) N TK 611(6111 VL) : 3.000
C TK 141: 3.000
10a) N Tk 152: 150.000
C Tk 611( 6111 VL): 150.000
10b) N TK 151: 50.000
C TK 611( 6111 VL): 50.000
10c) N TK 153: 25.000
C TK 611( 6111 DC): 25.000
10d) N TK 621: 487.200
C TK 611( 6111 VL): 487.200
10e) N TK 627(6273): 56.000
N TK 642( 6423): 14.000
C Tk 611( 6111 DC): 70.000
Yu cu 3
a) N Tk 611( 6111 VL): 100.000
C Tk 152: 100.000
b) N TK 611( 6111 VL): 30.000
C TK 151: 30.000
c) N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 264.000
C TK 311(X):264.000
1b) N TK 611(6111 VL): 4.200
C Tk 112: 4.200
2) N Tk 611( 6111 VL): 363.000
C Tk 331(K): 362.000
3) N Tk 611( 6111 VL): 5.000
C TK 711: 5.000
4) N Tk 611( 6111 DC): 66.000
C TK 131(Y):66.000
5) N TK 611(6111 - VL): 55.000
C Tk 111: 55.000
6) N TK 331(X):264.000
C TK 112:264.000
7) N TK 111: 5.280
C TK 611(6111 VL): 5.280
8) N TK 331(K): 77.000

C Tk 611( 6111 Vl): 77.000

9) N Tk 611( 6111 VL): 3.000
C Tk 141: 3.000
10a) N Tk 125: 150.000
C TK 611( 6111 Vl): 150.000
10b) N Tk 151: 50.000
C Tk 611( 6111 VL): 50.000
10c) N Tk 153: 25.000
C Tk 611( 6111 CC): 50.000
10d) N TK 621: 541.920
C TK 611( 6111 VL):541.920
10e) N TK 627( 6273): 60.800
N TK 642(6423): 15.200
C TK 611(6111 Dc): 76.000
Bi 6 (B3-Tr82)
Ti liu v vt liu X ti mt doanh nghip trong thng 2/N (bit doanh nghip s dng phng
php nhp sau, xut trc tnh gi thc t vt liu xut kho) nh sau:
1. Tnh hnh u thng:
- Tn kho: 6.000 kg, n gi 10.000 ng/kg.
- ang i ng: 4.000 kg, n gi mua theo ha n GTGT l 11.000 /kg (trong thu
GTGT 1.000).
II. Trong thng 2/N, vt liu X bin ng nh sau:
1. Ngy 3: Xut 5.000 kg sn xut sn phm.
2. Ngy 6: Xut 1.000 kg thu Cng ty H gia cng, ch bin.
3. Ngy 7: thu mua nhp kho 5.000 kg, tng gi mua ghi trn ha n phi tr Cng ty K l
56.100.000 ng (trong thu GTGT 5.100.000 ). Chi ph vn chuyn, bc d chi bng tin
mt c thu GTGT 5% l 630.000 . Tin mua vt liu doanh nghip tr bng chhuyn khon
sau khi tr 1% chit khu thanh ton c hng.
4. Ngy 10: xut 3.000 kg gp vn lin doanh di hn ti c s kinh doanh ng kim sot R
vi Cng ty Y (mi bn nm gi 50% quyn kim sot). Gi tr vn gp c ghi nhn l
35.000.000 ng.
5. Nhp kho s vt liu i ng k trc (4.000 kg).
6. Ngy 15: xut 3.000 kg tip tc ch bin sn phm.
7. Ngy 28: Cng ty H gia cng xong bn giao 1.000 kg nhp kho; tng chi ph gia cng c thu
GTGT 10% l 550.000.
8. Doanh nghip c biu 2.000 kg, tr gi 20.400.000 .
9. Kim k cui k: cn 3.800 kg tn kho, thiu 200 kg; trong , thiu trong nh mc: 50 kg;
cn li ch x l.
10. Quyt nh x l s vt liu thiu: Th kho phi bi thng 50%, cn li tnh vo gi vn
hng bn trong k.
Yu cu:
1. nh khon cc nghip v pht sinh trong k.
2. Phn nh tnh hnh trn vo s ti khon.
Gii

Bi s 3
Yu cu 1:
1)N TK 621: 50.000
C TK 152(X): 50.000
2)N TK 154(H):10.000
C Tk 152(X):10.000
3a) N TK 152(X): 51.000
N TK 133( 1331): 5.100
C TK 331(K): 56.100
3b) N TK 152(X): 600
N Tk 133(1331): 30
C TK 111: 630
4)N TK 222(R): 35.000
C Tk 152(X): 30.960
C TK 338( 3387):2.020
C Tk 711: 2.020
5)N TK 152(X): 40.000
C Tk 151: 40.000
6) N TK 621: 30.000
C TK 152(X): 30.000
7a) N Tk 154(H):500
N TK 133(1331): 50
C Tk 331(H):550
7b) N TK 152(X):10.500
C Tk 154(H): 10.500
8) N Tk 152(X):20.400
C tk 711: 20.400
9) N TK 632:510
N TK 138(1381):1.530
C TK 152(X): 2.040
10) N TK 138(1388):
765[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif[/IM
G]
N TK632:765
C Tk( 1381):1.530
Yu cu 2 : Cha gii
Bi 7 (bi 4-Tr83)
Ti liu ti mt doanh nghip trong thng 3/N nh sau:
I. Tnh hnh tn kho vt liu, dng c u thng:
Loi vt t
S lng (kg, chic)
Gi n v thc t
1. Vt liu chnh

2. Vt liu ph
3. Cng c nh
40.000 kg
5.000 kg
200 chic
10.000 /kg
5.000 /kg
100.000 /chic
II. Cc nghip v pht sinh trong thng:
1. Ngy 3: thu mua nhp kho 100.000 kg vt liu chnh theo gi cha c thu GTGT 10% l
10.200 /kg, thu GTGT 1.020 /kg; tin hng cha thanh ton cho Cng ty K. Cc chi ph vn
chuyn, bc d tr bng tin mt 5.250.000 (c thu GTGT 5%).
2. Ngy 10: xut kho 80.000 kg vt liu chnh v 3.000 kg vt liu ph s dng trc tip cho sn
xut sn phm.
3. Ngy 12: vay ngn hn ngn hng mua mt s vt t theo gi mua c thu GTGT 10%.
Hng kim nhn nhp kho. Gm:
- 40.000 kg vt liu chnh, n gi 11.110 /kg
-8.000 kg vt liu ph, n gi 5.500 /kg
-200 chic dng c sn xut, n gi 112.200 /chic
4. Ngy 15: xut kho vt t cho sn xut kinh doanh. C th:
- Vt liu ph: dung trc tip sn xut sn phm 5.000 kg, dng cho nhu cu khc phn xng
sn xut 500 kg, dng cho qun l doanh nghip 500 kg;
- Vt liu chnh: dng trc tip ch to sn phm 50.000 kg, gp vn tham gia lin doanh ngn
hn vi cng ty Y 20.000 kg. Gi tr vn gp c cng ty Y ghi nhn 220.000.000 , tng
ng vi 8% quyn kim sot
-Cng c nh : dng trc tip cho sn xut 200 chic, d tnh phn b 2 ln( c lin quan n 2
nm ti chnh)
5. Ngy 20: xut dng 30 cng c dng cho qun l doanh nghip v 30 cng c cho bn hng
(thuc loi phn b 1 ln)
6. Ngy 25: xut kho vt t cho sn xut kinh doanh . C th:
- Xut 10.000 kg vt liu chnh trc tip ch to sn phm
- Xut vt liu ph trc tip sn xut sn phm: 2.000 kg, cho bn hng: 500 kg
7. Ngy 26: mua ca cng ty D 300 cng c nh, cha tr tin theo gi mua c thu GTGT 10%
l 33.000.000
III. Yu cu:
1. nh khon v phn nh tnh hnh trn vo s ti khon (gi tr vt liu xut kho tnh theo
phng php gi n v bnh qun c k d tr)
2. Hy thc hin cc yu cu trn nu doanh nghip tnh thu gi tr gia tng theo phng php
trc tip
Gii
Yu cu 1:
Gi n v bnh qun vt liu chnh =
[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif[/IMG]

Gi n v bnh qun
vt liu ph
=
25 000 + 40 000
5 000 + 8 000
Gi n v bnh qun
cng c nh
=
20 000 + 20 400 + 30 000
200 + 200 + 300
Yu cu 2 (1000 ng)
1a) N TK 152(VLC): 1 020 000
N TK 133 (1331): 102 000
C TK 331 (K): 1 122 000
1b) N TK 152 (VLC): 5 000
N TK 133 (1331): 250
C TK 111: 5 250
2) N TK 621: 827 880
C TK 152: 827 880
-152 (VLC): 812 880
-152 (VLP): 15 000
3) N TK 152: 444 000
-152 (VLC): 404 000
-152 (VLP):40 000
N TK 153 (1531): 20 400
N TK 133 (1331): 46 440
C TK 331:510 840
4a) N TK 621: 25 000
N TK 627 (6272): 2 500
N TK 642 (6422): 2 500
C TK 152 (VLP): 30 000
Yu cu 3:
Gi n v bnh qun: Vt liu chnh: 10 954; vt liu ph: 5 308; cng c nh: 107 771
1a) N TK 152 (VLC): 1 122 000
C TK 331 (K): 1 122 000
1b) N TK 152 (VLC): 5 250
C TK 111: 5 250
2) N TK 621: 892 244
C TK 152: 892 244
-152 (VLC): 876 320
-152 (VLP): 15 924
3) N TK 152: 488 400
-152 (VLC): 444 400
-152 (VLP): 44 000

N TK 153 (1531): 22 440

C TK 311: 510 840
4a) N TK 621: 26 540
N TK 627 (6272): 2 654
N TK 642 (6422): 2 654
C TK 152 (VLP): 31 848
4b) N TK 242: 21 554.2
C TK 153 (1531): 21 554.2
4c) N TK 627 (6273): 10 777.1
C TK 242: 10 777.1
4d) N TK 621: 547 700
C TK 152 (VLC); 547 700
4e) N TK 128 (128-Y): 220 000
C TK 152 (VLC): 219 080
C TK 711: 920
5) N TK 641 (6413): 3 233.13
N TK 642 (6423): 3 233.13
C TK 153 (1531): 6 466.26
6a) N TK 621: 109 540
C TK 152 (VLC): 109 540
6b) N TK 621:10 616
N TK 641 (6412): 2 654
C TK 152 (VLP): 13 270
7) N TK 153 (1531): 33 000
C TK 331 (D): 33 000
BI S 5
Ti liu trong thng 10/N ti mt doanh nghip nh sau( 1.000) :
I. Tnh hnh u thng:
- Vt liu chnh tn kho: 200.000
- Vt liu ph tn kho :20.000
- Vt liu chnh mua ang i ng: 50.000
- Dng c tn kho: 50.000
II.Cc nghip v pht sinh trong thng:
1. Thu mua vt liu chnh, cha tr tin cho cng ty M. Gi mua ghi trn ha n( c thu GTGT
10%) 440.000. Chi ph thu mua n v thanh ton bng tin tm ng 4000
2. Nhn mt s vn gp lin doanh ca cng ty K bng vt liu chnh, tr gi 100.000
3. Ph liu thu hi t thanh l TSC nhp kho, tr gi 15.000
4. Xut kho mt s thnh phm i ly dng c vi cng ty N, tr gi trao i (cha c thu
GTGT) 50.000. c bit thnh phm ra v dng c doanh nghip kim nhn; thu sut
GTGT ca thnh phm v dng c l 10%.
5. Dng tin mt mua s vt liu ca cng ty P, tr gi (C thu GTGT 10%) 27.500
6. Thanh ton ton b tin mua vt liu nghip v 1 bng tin gi ngn hng sau khi tr chit
khu thanh ton c hng 2%
7. Xut bn cho cng ty Y s ph liu thu hi ni trn theo gi c thu GTGT 10% l: 16.500

III. Tnh hnh cui k:

- Vt liu chnh tn kho: 200.000
- Vt liu ph tn kho: 15.000
- Vt liu chnh mua ang i ng :50.000
- Dng c tn kho 25.000
YU CU:
1. La chn phng php hch ton hng tn kho thch hp. Cho bit cn c la chn?
2. Xc nh gi tr vt liu, dng c xut dng trong k v phn b cho cc i tng s dng
bit:
- Ton b vt liu chnh xut dng trong k c s dng trc tip ch to sn phm
- Tr gi vt liu ph xut dng c dng trc tip ch to sn phm v dng cho cc nhu cu
khc phn xng sn xut theo t l 3:2
- Ton b gi tr ph liu xut bn
- Tr gi vt liu xut dng c s dng phn xng sn xut v vn phng cng ty theo t
l 4:1
Gii:
Phng php k ton hng tn kho thch hp y l phng php kim k nh k; bi v ti
liu ch cho bit gi tr hng tn kho u k, cui k v tng trong k m khng cho bit gi vn
hng tn kho xut trong k. Bi vy, xc nh gi tr tng loi hng tn kho
xut trong k, k ton phi cn c vo gi tr hng tn kho u k, tng trong k v hin c cui
k. Tc l:
Gi tr tng loi hng tn kho xut trong k
=
Gi tr tng loi hng tn kho hin c u k
+
Gi tr tng loi hng tn kho tng trong k
Gin gi hng mua, hng mua tng loi tr li trong k
Gi tr hng tn kho tng loi hin c cui k
Yu cu 2 (1000 ng)
- Gi tr vt liu chnh s dng cho sn xut sn phm: 200 000 + 50 000 + 400 000 + 4 000 +
100 000 - 200 000 - 50 000 = 504 000
- Tng gi tr vt liu ph xut dng: 20 000 + 25 000 15 000 = 30 000; trong , gi tr vt
liu ph s dng trc tip ch bin sn phm: 18 000; gi tr vt liu ph dng cho nhu cu
chung phn xng: 12 000.
- Tng gi tr dng c xut dng: 50 000 + 50 000 25000 = 75 000; trong , gi tr dng c
nh s dng cho sn xut: 60 000, gi tr dng c nh s dng cho qun l doanh nghip: 15
000.
Yu cu 3 (1000 ng):
a) N TK 6111 (VLC): 200 000
C TK 152 (VLC): 200 000

b) N TK 6111 (VLP): 20 000

C TK 152 (VLP): 20 000
c) N TK 6111 (VLC): 50 000
C TK 151: 50 000
d) N TK 6111 (DC): 50 000
C TK 153; 50 000
1a) N TK 6111 (VLC) 400 000
N TK 133 (1331): 40 000
C TK 331 (M): 440 000
1b) N TK 6111 (VLC): 4 000
C TK 141:4 000
2) N TK 6111 (VLC): 100 000
C TK 411 (K): 100 000
3) N TK 6111 (PL): 15 000
C TK 711: 15 000
4a) N TK 131 (N): 55 000
C TK 511: 50 000
C TK 3331 (33311): 5 000
4b) N TK 6111 (DC): 50 000
N TK 133 (1331): 5 000
C TK 131 (N): 55 000
5a) N TK 6111 (VLP): 25 000
N TK 133 (1331): 2 500
C TK 331 (P): 27 500
5b) N TK 331 (P): 27 500
C TK 111; 27 500
6) N TK 331 (M): 440 000
C TK 112: 431 200
C Tk 515: 8 800
7) N TK 131 (Y): 16 500
C TK 711: 15 000
C TK 3331 (33311): 1 500
8a) N TK 152 (VLC): 200 000
C TK 6111 (VLC): 200 000
8b) N TK 151: 50 000
C TK 6111 (VLC): 50 000
8c) N TK 621;504 000
C TK 6111 (VLC): 504 000
8d) N TK 152 (VLP): 15 000
C TK 6111 (VLP): 15 000
8e) N TK 621: 18 000
N TK 627 (6272): 12 000
C TK 6111 (VLP): 30 000
8g) N TK 153: 25 000
C TK 6111 (DC): 25 000
8h) N TK 627 (6273): 60 000

N TK 642 (6423): 15 000

C TK 6111 (DC): 75 000
8i) N TK 811: 15 000
C TK 6111 (PL): 15 000

BI S 6
Ti liu cng ty V trong thng 10/N (1.000):
I. Tnh hnh cng c tn kho v ang dng theo gi thc t u thng 10/N:
Ch tiu
S tin
A
B
1. Cng c tn kho
2. Cng c ang dung thuc loi phn b 2 ln:
- Ti phn xng sn xut chnh s 1
- Ti phn xng sn xut chnh s 2
- Ti vn phng cng ty
3. Cng c ang dng thuc loi phn b 4 ln( xut dng t nm(N-2):
- Ti phn xng sn xut chnh s 1
- Ti phn xng sn xut chinh s2
- Ti b phn bn hng
- Ti vn phng cng ty
100.000
20.000
15.000
10.000

48.000
36.000
24.000
24.000
II. Trong thng 10/N c cc nghip v pht sinh nh sau:
1. xut dng cng c nh thuc loi phn b 2 ln( c lin quan n hai nm ti chnh) theo gi
thc t, s dng cho phn xng xn xut chnh s 1: 14.000, cho phn xng sn xut chnh s
2: 15.000
2. Thu mua mt s cng c nh ca cng ty Y theo tng gi thanh ton ( c thu GTGT 5%) l
63.000. Cng ty V thanh ton bng tin mt sau khi tr chit khu thanh ton 1% c
hng. s cng c ny c s dng trc tip cho phn xng sn xut chnh s 1: 60%; cho
phng cng ty 40%.c bit cng ty d tnh phn b 3 ln( lin quan n 3 nm ti chnh)
3. Cc b phn s dng bo hng s cng c ang dng thuc lai phn b 2 ln nh sau:

- phn xng sn xut chnh s 1 bo hng: 20.000, ph liu thu hi ( bn thu tin mt) c thu
GTGt 5% l 168
- phn xng sn xut chnh s 2 bo hng:15.000, ph liu thu hi nhp kho 100
- vn phng cng ty bo hng: 10.000, ngi lm hng phi bi thng 100
4. phn b gi tr cng c nh ang dng thuc loi phn b 4 ln xut dng t nm (N- 2) vo
chi ph ca cc b phn s dng.
5. Dng tin gi ngn hng mua mt s cng c nh thuc loi phn b 1 ln dng trc tip cho
phn xng sn xut chnh s 1 tng s tin phi tr l 5.250, trong thu GTGT l 250
6. Mua mt s cng c ca cng ty R v kim nhn nhp kho theo tng gi thanh ton:
105.000, trong thu GTGT: 5.000. ngi bn chp nhn gim gi cho doanh nghip 1%
Yu cu
1. nh khon v phn nh tnh hnh trn vo s ti khon
2. cho bit gi tr cng c nh xut dng trong k, phn b trong k, cn li cha phn b cui
k v tn kho cui k.
Gii
1a) N TK 242: 29 000
C TK 153 (1531): 29 000
1b) N TK 627 (6273): 14 500
- 6273 (PXC1): 7 000
- 6273 (PXC2): 7 500
C TK 242; 14 500
2a) N TK 242: 60 000
N TK 133 (1331): 3 000
C TK 331 (Y): 63 000
2b) N TK 331 (Y): 63 000
C TK 111; 62 370
C TK 515: 630
2c) N TK 6273 (PXC1): 12 000
N TK 642 (6423): 8 000
C TK 242: 20 000
3a) N TK 111: 168
N Tk 6273 (PXC1): 9 840
C TK 242: 10 000
C TK 3331 (33311): 8
3b) N TK 6273 (PXC2): 7 400
N TK 152 (PL): 100
C TK 242: 7 500
3c) N TK 642 (6423): 4 900
N TK 138 (1388): 100
C TK 242: 5 000
4) N TK 627 (6273): 21 000
- 6273 (PXC1): 12 000

- 6273 (PXC2): 9 000

N TK 641 (6413): 6 000
N TK 642 (6423): 6 000
C TK 242: 33 000
5) N TK 6273 (PXC1): 5 000
N TK 133 (1331): 250
C TK 112: 5 250
6a) N TK 153 (1531): 100 000
N TK 133 (1331): 5 000
C TK 331 (R): 105 000
6b) N TK 331 (R): 1 050
C TK 153 (1531): 1 000
C TK 133 (1331): 50
Yu cu 2:
Trch s ci cc ti khon 153, 242
TK 153
D: 100 000
29 000 (2a)
(6a) 100 000
1 000 (6b)
100 000
30 000
D: 170 000
TK 242
D: 177 000
14 500 (1b)
(1a) 29 000
20 000(2c)
(2a) 60 000
10 000 (3a)
7 500 (3b)
5 000 (3c)
33 000 (4)
89 000
90 000
D: 176 000
Gi tr cng c nh xut dng trong k:
-xut qua kho:30.000
-xut trc tip khng qua kho:65.000
Gi tr cng c nh phn b trong k:
-Tnh vo chi ph sn xut-kinh doanh:94.640:
-Gi tr thu hi:360

Gi tr cng c nh tn kho cui k:170.000

Gi tr cng c nh xut dng ch*a phn b cui k:176.000
BI S 7
Ti liu ti mt doanh nghip tnh thu GTGT theo phng php khu tr trong thng 3/N nh
sau (1000)
I. Tnh hnh u thng:
1. vt liu tn kho:
- vt liu chnh: 11.500 kg, gi thc t: 20,5
- vt liu ph: 15.000 kg, gi n v thc t:10
2. Hng mua ang i ng: mua 1000 chic dng c nh, gi mua n v(c thu GTGT 10%)
l 27,5
Bit gi n v hch ton vt liu chnh :20, vt liu ph: 10
II. Cc nghip v pht sinh trong thng
1. Ngy 15: dng tin gi ngn hng mua 11.500 kg vt liu chnh ca cng ty V, gi mua n v
( c thu GTGT 10%) l 23,65
2. Ngy 23: thu mua vt liu ca cng ty A, kim nhn , nhp kho, bao gm 28.000 kg vt
liu ph theo gi mua n v ( c thu GTGT 10%0 l 10,78
3. Ngy 19: xut kho 10.000 kg vt liu ph v 30.000 kg vt liu chnh s dng trc tip ch
to sn phm; 8.000 kg vt liu ph cho nhu cu chung phn xng sn xut.
4. Ngy 2: xut kho 10.000 kg vt liu chnh s dng trc tip ch to sn phm.
Yu cu:
1. lp bng k tnh gi thc t vt liu.
2. lp bng phn b vt liu
3. nh khon cc nghip v kinh t pht sinh trn.
Gii:
Bi s 7(1000)
Yu cu 1/ bng k tnh gi thc t vt liu,dng c
ch tiu
Vt liu chnh
Vt liu ph
Hch ton
Thc t
Hch ton
Thc t
1.tn u kho
2.nhp trong k
-ghi c TK 331
-ghi co TK 112
3.cng tn u k v nhp trong k
4.chnh lch
5.h s gi
6.xut trong k
7.tn cui k
230.000
790.000

560.000
230.000
1.020.000
+51.000
1,05
800.000
220.000
235.000
835.250
588.000
247.000
1.071.000

840.000
231.000
150.000
350.000
350.000
500.000
-7.000
0,986
180.000
320.000
150.000
343.000
343.000
493.000

177.840
315.000
[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif[/IMG]Y
u cu 2/ bng phn b vt liu,dng c:
Ti khon ghi c
TK ghi n
Vt kiu chnh(1,05)
Vt liu ph(0,986)

Hch ton
Thc t
Hch ton
Thc t
1.TK 621 cp NVL trc tip
800.000
840.000
100.000
98.600
2.TK 627 CPSXC
80.000
78.880
Cng
800.000
840.000
57.500
177.480
Yu cu 3:
1, N Tk 152 (VLC) 247.250
N TK 133 (1331):24.725
C TK 112 :271.975
2, N Tk 152: 931.000
-152(VLC):588.000
-152(VLP): 343.000
N TK 133(1331): 93.100
C Tk 331(A): 1.024.100
3, N TK 621: 728.600
N TK 627: 78.880
C TK 152: 807.480
-152(VLC): 630.000
-152(VLP): 177.480
4, N TK621: 210.000
C TK 152(VLC): 210.000
BI S 8
Ti liu ti mt doanh nghip tnh thu GTGT theo phng php khu tr trong thng 3/N nh
sau(1000 ng)
I. Tnh hnh u thng
1. Tn kho thnh phm:

- sn phm A: 11.500c. gi thnh thc t: 20

- Sn phm B: 15.000c, gi thnh thc t: 10
2. Gi bn: 1.000 sn phm A, gi vn n v: 20, ang ch. Cng ty X chp nhn theo gi bn
n v ( c thu GTGT 10%) l 2,5
II. cc nghip v pht sinh trong thng
2. Ngy 3: nhp kho t b phn sn xut 28.000 sn phm A theo gi thnh n v thc t 21:
35.000 sn phm B theo gi thnh n v thc t 9,8
3. Ngy 9: xut kho bn trc tip 18.000 sn phm B cho cng ty M vi gi n v( c thu
GTGT 10%) l 14,3. cng ty M thanh ton mt na tin hng bng tin mt.
4. Ngy 15: s hng gi bn k trc c cng ty X chp nhn . S cn li khng c chp
nhn. cng ty ang gi ti kho ca cng ty X.
5. Ngy 20: cng ty vt t L mua trc tip 10.000 sn phm A theo gi n v ( c thu GTGT
10%) l 27,5. Cng ty L thanh ton bng chuyn khon sau khi tr 1% chit khu thanh ton
c hng.
6. Ngy 25: cng ty K tr li 500 sn phm A bn k trc v km cht lng. n v kim
nhn, nhp kho v chp nhn thanh ton tin hng cho cng ty K theo gi bn( c thu 10%) l
13.750. Bit gi vn ca s hng ny l 10.000.
Yu cu:
2. Tnh gi thc t sn phm xut kho theo mt trong cc phng php di y:
- Nhp trc, xut trc;
- Nhp sau, xut trc
- Gi n v bnh qun c k d tr
- Gi n v bnh qun cui k trc
- Gi n v bnh qun sau mi ln nhp
- Gi hch ton( bit gi hch ton n v sn phm A trong k 20; sn phm B 10). Lp bng k
s 8, s 9,s 10.
3. nh khon v phn nh tnh hnh trn vo s ti khon( gi s doanh nghip tnh gi thc
t sn phm xut kho theo phng php gi n v bnh qun c k d tr)
Gii
Bi s 8 (1.000)
Yu cu 1:
a.ph*ng php nhp tr*c xut tr*c:
loi sn phm: A
Ngy thng
Ni dung
S l*ng(c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3

Tn u thng
11.500
20
230.000
3/3
Nhp kho
28.000
39.500
21
588.000
818.000
20/3
Xut kho
10.000
29.500
20
200.000
618.000
25/3
Nhp kho
500
30.000
20
10.000
628.000
31/3
Tn cui thng
30.000
628.000
X
Cng

28.500
10.000
X
X
598.000
200.000
X
Loi sn phm B:
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
15.000
10,0
150.000
3/3
Nhp kho
35.000
50.000
9,8
343.000
493.000
9/3
Xut kho
15.000
35.000
10,0
150.000

343.000
3.000
32.000
9,8
29.400
313.600
31/3
Tn cui thng
32.000
313.600
X
Cng
35.000
18.000
X
X
343.000
179.400
X
b.ph*ng php nhp sau xut tr*c:
loi sn phm:A
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
-

11.500
20
230.000
3/3
Nhp kho
28.000
39.500
21
588.000
818.000
20/3
Xut kho
10.000
29.500
21
210.000
608.000
25/3
Nhp kho
500
30.000
20
10.000
618.000
31/3
Tn cui thng
30.000
618.000
X
Cng
28.500
10.000

X
X
598.000
210.000
X
Loi sn phm B:
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
15.000
10,0
150.000
3/3
Nhp kho
35.000
50.000
9,8
343.000
493.000
9/3
Xut kho
18.000
32.000
9,8
176.000
316.600
31/3

Tn cui thng
32.000
316.600
X
Cng
35.000
18.000
X
X
343.000
176.400
X
c.ph*ng php gi n v bnh qun c k d tr:
Gi n v bnh qun ca:
Sn phm A
=[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif[/I
MG][IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif
[/IMG]=20,7

Sn phm
B=[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif[/IMG
]=9,86
Gi thc t sn phm sn xut trong k:
+ sn phm A: 10.000 x 20,7=207.000
+ sn phm B: 18.000 x 9,86=177.480
d.ph*ng php gi n v bnh qun cui k tr*c
Gi thc t sn phm xut kho:
-sn phm A:10.000 x 20=200.000
-sn phm B:18.000 x 10=180.000
e.ph*ng php gi n v bnh qun sau mi ln nhp:
loi sn phm A:

Ngy thng

Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
11.500
20,000
230.000
3/3
Nhp kho
28.000
39.500
21,000
588.000
818.000
20/3
Xut kho
10.000
29.500
21,000
207.090
608.000
25/3
Nhp kho
500
30.000
20,000
10.000
618.000

31/3
Tn cui thng
30.000
20,697
618.000
X
Cng
28.500
10.000
X
X
598.000
207.090
X
Loi sn phm B:
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
15.000
10,00
150.000
3/3
Nhp kho
35.000
50.000
9,80

343.000
493.000
9/3
Xut kho
18.000
32.000
9,86
177.480
315.520
31/3
Tn cui thng
32.000
9,86
315.520
X
Cng
35.000
18.000
X
X
343.000
177.480
X
f.ph*ng php gi hch ton
bng k tnh gi thc t thnh phm,hng ho:
ch tiu
Vt liu chnh
Vt liu ph
Hch ton
Thc t
Hch ton
Thc t
1.tn u k
2.nhp trong k
-ghi c TK 154
-ghi co TK 632
3.cng tn u k v nhp trong k
4.chnh lch gia gi thc t vi gi hch ton

5.h s gi
6.xut trong k
7.tn cui k
230.000
570.000
560.000
10.000
800.000
+28.000

200.000
600.000
230.000
598.000
588.000
10.000
828.000
-

1,035
207.000
621.000
150.000
350.000
350.000
500.000
-

180.000
320.000

150.000
343.000
343.000
-

493.000
(7.000)

0,986
177.480
315.520
Bng k 8(nhp-xut-tn kho)
Ti khon 155 thnh phm-lo sn phm:A-thng 3 nm N
S d* u k:230.000
CT
Din gii
Ghi N TK 155,ghi c cc ti khon...
SH
NT
Ti khon 154
Ti khon 632
SL
HT
TT
SL
HT
TT
1
2
3
4
5
6
7
8
9
1
3
Nhp kho t sx
28.000
560.000
588.000
-4
20
Xut bn trc tip

5
25
Thu hi hng b tr li
500
10.000
10.000

Cng
28.000
560.000
588.000
500
10.000
10.000
Cng n ti khon 155
Ghi c ti khon 155,ghi n cc ti khon...
Cng c ti khon 155
HT
TT
Ti khon 632
SL
HT
TT
HT
TT
10
11
12
13
14
15
16
560.000
588.000
-

10.000
200.000
207.000
200.000
207.000
10.000
10.000
570.000
598.000
10.000
200.000
207.000
200.000
207.000
S d* cui k:621.000
Bng k s 8 m cho sn phm B cng t*ng t nh* trn.
Bng k hng gi i bn (bng k s 10)
Ti khon 157 thng 3 nm N
S d* u thng:20.000
Chng t
Din gii
Ghi n ti khon 157,ghi c cc ti khon khc...
Ghi c ti khon 157,ghi n cc ti khon...
TK...
TK...
Cng n TK157
Ti khon 632
Tk...
Cng c tk 157
SH
NT
SL
GT
...

...
SL
GT
SL
GT
1
2
3
4
5
6
7
8
9
10
11
12
13
3
15
Hng gi bn k tr*c *c chp nhn 3/4

750

15.000

15.000

Cng

750

15.000

15.000
S d* cui thng:5.000
Yu cu 2:
1.N TK155:931.000
-155(A):588.000
-155(B): 343.000
C TK 154: 931.000
-154(A): 588.000
-154(B): 343.000
2a.N TK 632:177.480
C TK 155(B):177.480
2b.N TK 131(M): 257.400
C TK 511:234.000
C TK 3331(33311): 23.400
2c.N TK 111:128.700
C TK 131(M): 128.700
3a.N TK 632: 15.000
C TK 157(A): 15.000
3b.N Tk 131(X): 20.625
C Tk 511: 18.750
C Tk 3331(33311): 1.875
4a.N Tk 632: 207.000
C Tk 155(A): 207.000
4b.N Tk 131(L): 275.000
C Tk 511: 250.000
C TK 3331(33311): 25.000
4c.N TK 635: 2.750
N Tk 112: 272.250
C TK 131(L): 275.000
5a. N Tk 155(A): 10.000
C TK 632: 10.000
5b. N Tk 531: 12.500
N Tk 3331(33311): 1.250
C Tk 338(3388-K):13.750

3.2.2 Bi gii
Bi s 1(1000 ng)
2. nh khon cc nghip v pht sinh v phn nh vo s ti khon:
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
N TK 133(1331):200
C TK 112: 4.200
4) N TK 152 (VLP): 330.000
N TK 133 (1331): 33.000
C TK 331(X): 363.000
5) 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: 60.000
C TK 3331(33311): 6.000

4c) N TK 531): 60.000

N TK (1331): 6.000
C TK 131 (Y):6.000
5a) N TK 152(VLP): 50.000
N TK 133 (1331):5.000
C TK 331(Z):55.000
5b) N TK 331(z): 55.000
C TK 111: 55.000
6) N TK 331(X):440.00
C TK 515: 4.400
C TK 112: 435.600
7) N TK 331(k): 77.000
C TK 133(1331): 7.000
C TK 152( VLP): 70.000
8) N TK 141: 3.000
C TK 111: 3.000

Yu cu 2:
1a) N TK 152(VLC): 440.000
C TK 331(X):440.000
1b) N TK 152(VLC): 4.200
C TK 112: 4.200
2) N TK 152(VLP): 363.000
C TK 331(X): 3.600
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): 60.000
N TK 133( 1331): 6.000
C TK 131(Y): 66.000
5a) N TK 152(VLP):50.000
N TK 133(1331): 5.000
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 s 2

1.000)

Yu cu 1:
Gi tr vt liu xut dng trong k cho sn xut: 487.200
Gi tr cng c xut dng: 70.000; Trong , cho sn xut: 56.000, cho qun l doanh nghip :
14.000
Yu cu 2:
a)N TK611(6111- VL) : 100.000
C Tk 152: 100.000
b)N TK 611( 6111 Vl): 30.000
C TK 151: 30.000
c)N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 240.000
N TK 133( 1331) : 24.000
C TK 331( X):264.000
1b) N TK 611( 6111 VL): 4.000
N TK 133( 1331) : 200
C Tk 112: 4.200
2) N TK 611( 6111 VL): 330.000

N TK 133( 1331): 33.000

C TK 331(K): 363.000
3) N Tk 611( 6111 VL): 5.000
C Tk 711: 5.000
4a) N Tk 611( 6111 DC): 60.000
N Tk 133( 1331): 6.000
C Tk 131( Y): 66.000
5) N TK 611(6111 VL): 50.000
N TK 133( 1331): 5.000
C TK 111: 55.000
6) N Tk 331 (X): 264.000
C TK 112:264.000
7) N TK 111: 5280.000
C TK 133(1331): 480
C Tk 611( 6111 VL): 4.800
8) N Tk 331(K): 77.000
C TK 133( 1331): 7.000
C TK 611( 6111 VL): 70.000
9) N TK 611(6111 VL) : 3.000
C TK 141: 3.000
10a) N Tk 152: 150.000
C Tk 611( 6111 VL): 150.000
10b) N TK 151: 50.000
C TK 611( 6111 VL): 50.000
10c) N TK 153: 25.000
C TK 611( 6111 DC): 25.000
10d) N TK 621: 487.200
C TK 611( 6111 VL): 487.200
10e) N TK 627(6273): 56.000
N TK 642( 6423): 14.000
C Tk 611( 6111 DC): 70.000
Yu cu 3
a) N Tk 611( 6111 VL): 100.000
C Tk 152: 100.000
b) N TK 611( 6111 VL): 30.000
C TK 151: 30.000
c) N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 264.000
C TK 311(X):264.000
1b) N TK 611(6111 VL): 4.200
C Tk 112: 4.200
2) N Tk 611( 6111 VL): 363.000
C Tk 331(K): 362.000

3) N Tk 611( 6111 VL): 5.000

C TK 711: 5.000
4) N Tk 611( 6111 DC): 66.000
C TK 131(Y):66.000
5) N TK 611(6111 - VL): 55.000
C Tk 111: 55.000
6) N TK 331(X):264.000
C TK 112:264.000
7) N TK 111: 5.280
C TK 611(6111 VL): 5.280
8) N TK 331(K): 77.000
C Tk 611( 6111 Vl): 77.000
9) N Tk 611( 6111 VL): 3.000
C Tk 141: 3.000
10a) N Tk 125: 150.000
C TK 611( 6111 Vl): 150.000
10b) N Tk 151: 50.000
C Tk 611( 6111 VL): 50.000
10c) N Tk 153: 25.000
C Tk 611( 6111 CC): 50.000
10d) N TK 621: 541.920
C TK 611( 6111 VL):541.920
10e) N TK 627( 6273): 60.800
N TK 642(6423): 15.200
C TK 611(6111 Dc): 76.000
Bi s 3
Yu cu 1:
1)N TK 621: 50.000
C TK 152(X): 50.000
2)N TK 154(H):10.000
C Tk 152(X):10.000
3a) N TK 152(X): 51.000
N TK 133( 1331): 5.100
C TK 331(K): 56.100
3b) N TK 152(X): 600
N Tk 133(1331): 30
C TK 111: 630
4)N TK 222(R): 35.000
C Tk 152(X): 30.960
C TK 338( 3387):2.020
C Tk 711: 2.020
5)N TK 152(X): 40.000
C Tk 151: 40.000
6) N TK 621: 30.000

C TK 152(X): 30.000
7a) N Tk 154(H):500
N TK 133(1331): 50
C Tk 331(H):550
7b) N TK 152(X):10.500
C Tk 154(H): 10.500
8) N Tk 152(X):20.400
C tk 711: 20.400
9) N TK 632:510
N TK 138(1381):1.530
C TK 152(X): 2.040
10) N TK 138(1388):
765[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif[/IM
G]
N TK632:765
C Tk( 1381):1.530