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  • Bai Tap 6

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    Tung Nguyen
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    BAI TAP 6

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    5 views2 pages

    Bai Tap 6

    Uploaded by

    Tung Nguyen

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    BI TP CHNG 6 K TON VN CH S HU

    Bi 1: Ti sn ca mt cng ty khi bt u thnh lp bao gm: - Tin mt: 500 triu - Nguyn vt liu: 200 triu - My mc thit b: 400triu - Nh ca: 1.000 triu Ton b ti sn ny ca ch s hu cng ty l ng A. Vy ngun vn ch s hu ca cng ty l bao nhiu? Bi 2: Cng ty CP An Pht, pht hnh c phiu ln u ra cng chng vi thng tin sau: - Tng s lng c phiu pht hng: 12.000.000 cp, trong c 2.000.000 cp u i pht hnh ng mnh gi l 10.000/cp. S cn li l c phiu ph thng, gi pht hnh l 14.000/cp. Tt c thu bng tin mt - Chi ph pht hnh c phiu thanh ton bng TGNH 20.000.000 Yu cu: 1. Xc nh cc ch tiu sau trn bng cn i k ton ti ngy pht hnh: Vn u t ca ch s hu, thng d vn c phn, tng ti sn ca cng ty CP An Pht. 2. nh khon k ton cc nghip v trn Bi 3: Ly s liu bi 2, trong nm 20x0 c cc nghip v kinh t pht sinh sau: 1. Ngh quyt ca hi ng c ng, thng nht tm ng c tc t 1/20x0 l 10%/mnh gi 2. Chuyn khon tr c tc cho c ng hin hu. 3. Li nhun sau thu trong nm l 30 t ng. 4. Chuyn khon mua li 1.000.000 cp lm c phiu qu, gi mua l 12.000/cp. Chi ph mua c phiu 0,2%/gi tr giao dch Yu cu: 1. Xc nh cc ch tiu sau trn bng cn i k ton ti ngy cui nm: Vn u t ca ch s hu, thng d vn c phn, c phiu qu v LNCPP ca cng ty CP An Pht. 2. nh khon k ton cc nghip v trn Bi 4: Tip theo s liu bi 2 v 3, qu 1 nm 20x1 c cc nghip v kinh t pht sinh sau: 1. Cng ty CP An Pht t chc i hi c ng nm 20x1, ngh quyt ca hi ng c ng nh sau: - Thng nht trch lp qu u t pht trin 5%/LN sau thu, qu d phng ti chnh 5%/LN sau thu, qu khen thng phc li 700tr.

    Khoa K ton Kim ton, i hc M TPHCM

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    Tng s c tc phn phi cho c ng nm 20x0 l 18% trong tm ng t 1 l 10%, s cn phi chia c tc b sung l 8% (lu khng chia c tc cho cp qu). 2. Doanh nghip chuyn khon chia c tc t 2 cho c ng hin hu. 3. Bn cho c ng chin lc 700.000 cp qu, vi gi bn l 13.000/cp, thu bng chuyn khon. 4. Pht hnh c phiu thng cho c ng hin hu ly t thng d vn c phn theo t l 10:2. Hai thng sau, c phiu pht hnh thm c S GDCK cho php lu hnh trn th trng. Yu cu: 1. Xc nh cc ch tiu sau trn bng cn i k ton ti ngy 31/3/20x1: Vn u t ca ch s hu, thng d vn c phn, c phiu qu v LNCPP ca cng ty CP An Pht. 2. nh khon k ton cc nghip v trn Bi 5: Tng cng ty Ha cht ABC, thc hin nh gi ti sn chuyn thnh cng ty c phn. Tng ti sn ca n v ny trc khi nh gi nh sau: - Tin VND: 820tr. - Cc khon phi thu: 1.200tr - Hng tn kho: 4.000 tr - TSC thun: 6.000 tr (Nguyn gi l 7.400tr, hao mn lu k l 1.400tr) - TS ngn hng khc: 100 tr. N phi tr chim 38% tng ti sn. Kt qu nh gi nh sau: - Hng tn kho: H s nh gi l 0,96 - Ti sn c nh: H s nh gi l 1,02 - Ti sn cn li: Khng i. Tt c nhng khon chnh lch pht sinh khi nh gi li cha c quyt nh gii quyt. Yu cu: Xc nh cc ch tiu sau: Tng ti sn, n phi tr, vn ch s hu ca cng ty sau nh gi.

    Khoa K ton Kim ton, i hc M TPHCM

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