TRC NGHIM KIN THC K TON

1. TSC

h h h

i h h

ghi

g DN:

2. H

TSC

i h :

H
H
H
3. Th i gi

h h

TSC

i h h:

61

4. C g
hi h

PT
h

h
i

ghi h

i
:

C
C
C
C
5. C M h
i
(g
VAT 10%) h
d h 15.930 /USD

g
i

h he
h
d g h VP

.M 1
f x he H (GTGT) 880USD
d
h
i i h. TGTT i g gi

N 211 12.744.000 N 133 1.274.400 C 331 14.018.400 N 4312 12.744.000 C 4313 12.744.000
N 221 14.018.400 C 331 14.018.400 N 4312 14.018.400 C 4313 14.018.400
N 211 12.744.000 N 133 1.274.400 C 331 14.018.400 N 4313 12.744.000 C 4312 12.744.000

6. Ch

h
200 CP h
g
M (MG 1
M 20%
hh g
g . Th h

/CP) i gi 1 1 /CP i g
hi h
g
g 1 .

N 221 221.000.000 C 112 220.000.000 C 141 1.000.000

N 223 221.000.000 C 112 220.000.000 C 141 1.000.000
N 2281 220.000.000 C 112 220.000.000 N 635 1.000.000 C 141 1.000.000
C 3
7. B

B g

8. Trnh by thng tin trn BCTC.

V

BC C

BC C

A BC C

A.

&
9. Ch

BC C

156

003.

.N

CKTT khu
10. G i d
g gi d h.

DN CP C.
h g TGNH g i

gi x

222

1122

515

007

222

1122

635

007

222

1122

515

007

222

1122

635

007

g
.
.
.
.

h h

gi

11. Ch

(C

P)

(P

P)

.
C

P, P

P, P

C 3
12. C x h

.
h

156

411

155

154

156

154

155

411

g DN

13. Ch

SX

G G

DN

G G

DN

G G

DN

G G

DN
14. C A (SXSP)
he h g h
i h h h M h
i V X. Ch i
GTGT g i
h h h gi h
h 10 VAT 5% => DT
h g TP M
i C
h h
0 5 ; VAT h h h
10%. DN h h he
h
.

H
hi

(10+0,5) (10% - 5%)x10 = 10tr

10x105% + 0,5) / 110% = 10tr
10x105% + 0,5x110% = 11,05tr
&

15. G i d
g gi d h.

h g TGNH g

gi x

222

1122

515

007

222

1122

635

007

222

1122

515

007

222

1122

635

007

h h

gi

.
.
.
.

.
16. X
C i

gh

i A. II. A
=> B C

: I. A
B i 55%
A C C

i 25%
i
=> B
i
B
C i 22%
gi
i
i A. III. A

E i 80%
i
E
F i 16%
i
=> E C
A F h g C i

i A ( h g h h
h ). IV. A
i 40%
i
G
H i 30%
i
=> G H C

i A ( h g h h
h ).
C 4

G
i

I & II , III & IV

IV

,3

IV .
17. Chi TM
h

g
10%/

i gi 43.000.000 MG 40.000.000

H h i

N 2283 43.000.000 C 111 43.000.000

N 2282 45.000.000 C 111 43.000.000 C 3387 2.000.000
N 2282 43.000.000 C 111 43.000.000
18. C

x h

156

411

155

154

156

154

155

411

19. V i
h

SX

i
ghi:

N 621 C 152(

i h x g x

g x

N 621 C 152
N 152 C 627
N 152 C 154
20. G i d
g gi d h.

h g TGNH g

gi x

222

1122

515

007

222

1122

635

007

222

1122

515

007

222

1122

635

007

21. T g hi h

i h

h h

gi

h i

.
.
.
.
g x

120
h he
h 500SP. hi h NV

g SP Bi g SPA h
h h SPA :

h 1000SP SPB hon

g gh h

40tr
50tr
80tr
70tr
22. D
h ghi

g h

ghi

N 622/ C 335
N 622/ C 334
N 334/ C 335
N 335 /C 334
23. D
h ghi

h
h i h ghi

g gh h

g h

SP

N 622/C 335
N 335/ C 622
N 334/ C 335
N 335/ C 334
24. Gi
h i
h h i

h h h i

h ghi

N 152/ C 627
N 152/ C 154
N 152/ C 632
N 152/ C 811
25. Ti

gi

g h

g h B g

N 622
N 627
N 334
N 431
26. Khi h g h A
i
coi l:
M
M
M

gi

( i A h

B) h

27. C i hi
ghi:

gi

h h

h h

N 155/ C 154
N 632/ C 154
N 632/ C 631
C

28. T i C

h g

id

h&

i hi h

i hd

h h

h h

g
d h
h h
i h h hh g

B S
:

5111
5112
5113

29. V
i

g
h hi

h h
h h

h
i

g
hi

h h h

N 811
N 3387
N 531
N 3387/N 531
30. C d
h ghi
h gx
.

i hd

h x

he

h g h

h i

Sai
31. C
g

h
i .

h he

g h

g h

i x

i x

h h

hi h

hi h x

g.

hi

Sai
32. Ti

hi

h h

Sai
33. T

gh d
h gi

h ghi
i

h
hi
g h

hi
h

g i g h
g
g
h.

h gi

Sai
34. D
h ghi
(337)
g
h h.

x h
gh h

d g TK Th
g x d g

he i
h h h

h hh
h h

he

g x d g
i

Sai
35. D
h ghi
(337)
g
g h hi

x h g d g TK Th h
gh h
g x d g
h h
h hh gx
h .

he
h

h
h h

hh
g x d g
he gi
hi

Sai
36. C
ghi
h d h h

N TK Th

C TK Th
h h

h
he

he

hh

g x d

g (337)

Sai
37. C

ghi
i

he i
h h

g x d g (337)
h
gh

h
g.

Sai
38. Chi h h
g
i

g
h h i h d DN
i (621) Chi h h
g

ghi h
TK Chi h
i (622)
Chi h x
h g (627).

Sai
39. Chi ph

g DN x

h ghi

h.

Sai
40. K
x h

h
h h

hi h
g
he

h
i

g
hi h

h h h h .

Sai
41. N
h

Sai

g
d d

h h
g.

hi

g x

42. B

g h g

DN

B
C
43. Vi

DN

g h

hi

he

h g h :

44. B

g h

DN

45. Khi

g h

C
46. T

h h

ghi h

hi:

g
ghi h

gh
:

DN

DN

47. Khi
h g
G

i ghi h

C
H

h g h

h g h

g h

gi

h h

g h

gi

h i

DN

a v c
b v c
48. Chi

h g

i h

(521)

(521)

ghi:

(511)

49. Chi h h

gh

g h

C
C

50. Chi h gi d h
h
:

gh

h g h

Chi ph bn hng
C
Chi ph ti chnh

51. Chi h

g h

hi h

Chi ph bn hng
C
Chi ph ti chnh
G

52. Ph thu mua h

vo:
G

gh

g i

Chi ph bn hng
C
C
53. Gi

h gi

i g

h h

g h

gi

Doanh thu bn hng

Chi ph ti chnh
C

54. Th h
G

h ghi

h g

ih h

C
C
55. C

hi h

hi

g h

Chi ph ti chnh
C
56. i i
G

d g

/C

h ghi

h h

Chi ph ti chnh
G
C
57. Ch
vo:

h gi

hi h

i h

g h

h h x

h h

Chi ph ti chnh
D
C
58. T
gh
h
h
H

59. Khi h

g h
h i i :

he gi CIF h i i

gi

h h

g he h

,
g FOB gi

h h h

gi :

g h

Gi FOB
G FOB

Gi CIF
60. N h
hi
h h

h h

g h he h
h :

g FOB d

h ghi

hi h

CH

61. Khi x
h g h he h
h g h h h i i :
H

g FOB DN x

hi h

62. Doanh thu bn hng l:

,
C

63. Ch
d
h h

VN d
h
h

h h
i h

h
gi

h
h
d h

d
ghi

C
,

64. T i
D

h g

h h

g h

Doanh thu ti chnh

65. Khi

h h

h h

ghi h

66. Khi
i h :

g i

ghi h

(511)
(711)

M
C

ghi h

67. D

h h

h h

P
mua

ghi h

X
69. T
h

C
68. D

hi:

gh

DN h
d h

hi
g

g
x

d h
h g:

h hh

g d i

g hi


70. T
h hi

gh d
h

h ghi
hi:

d h

g h

d h

g h h i

h d

G
G
G
C
71. Ph

g i

h g

M
72. Kh

3
h

ghi h

Doanh thu bn hng

D
D
73. T i h D

C
74. T i h Chi

h h

h g

i (521)

(521)
(711)

(511)

75. T i h Gi

gi h

(532)

:
(521)
(531)

h:

h h

N
C
76. C

h gi

(511)

h h

hi h

i h

he h

g FOB

V
N
77. N x
h h g h
h
h hi
:

D
D

78. Chi h
h
:

g h

h ghi

ghi

Chi ph bn hng
C
79. Ti

h h
g
i h
,

d
:

g h

hi h h

80. Chi

h g hi

g h

G
G
G
81. Chi

h h

h hh

g h

ghi:


82. Chi

h g

h g hi

g h

G
G
G

83. Khi DN x
g
ghi

h g h
:

B N
84. Chi h
vo:

P
h

85. T
g
h g

i h

gi

B N
C
86. Gi
h g h
h
i
B

hi i

h gi

g h

g i h

gi

(632)
(157)
(154)
(138)
d h g h

gi

g h

g gi

ghi

(632)
(157)
(154)
(138)

gh d
h ghi
h gi
h g h

i
h

gi

he h g h
c ghi vo:

h g

(632)
(156)

hi

(641)
hi
ghi
:
(811)

(632)

i h

i h

h hi

87. C

(635)

gh

g h

88. S h x

hi

,N

H
C

ghi:

G
G

89. S h x

90. Ph

g g

g x

ghi:

g h

hi

ghi:

G
91. Ph

92. Gi
gi:

gi

ghi

TK H

ghi:

g h

g i (003)


G G
B

93. Th TT B hi
G

g h

Chi ph ti chnh
Chi ph khc
94. Chi h h

i h i

g h

Chi ph bn hng
G

C
Chi ph khc
95. N DN h h GTGT he h g h
h
g h h GTGT h
h h GTGT h g h
N

/C

N
N

G G
G

G G

N
C
96. T
g
gh
h
h h h h

(33312)

(133)/C
(632)/C

h g h h
h
ghi:

G G
G G

(33312)
(33312)

(642)/C
h
h h
i ghi
gi h
g :

G G
h d

(33312)
h
h
h

Gi

,
,
B
G G

97. X
gh

: I. A
B i 25%
i
=> B l
C i

i A. II. A
B i 55%
i
B
C i 22%
i
=> B C
A C C i
gi
i
i A. III. A
E i 80%
i
E
F i 16%
i
=> E C

A F h g C i

i A ( h g h h
h ). IV. A
G i
40%
i
G
H i 30%
i
=> G H C i

iA(

C 4

g h

h ).

I & II , III & IV

IV

,3

IV .
98. Trnh by thng tin trn BCTC.
V

V
C A.

BC C

&

BC C

A BC C

BC C

99.
h
gi
X C A hi i

h h g h g i

i
hi C
i gi i g i

h h h
h i h h
h
g C
X
h gi 50T
i gi h h
51T
hi h
500.000 . h h ghi
:

N 121 51.500.000 (51Tr + 0.5Tr) C 111 51.500.000

N 223 51.500.000 (51Tr + 0.5Tr) C 111 51.500.000
N 121 50.500.000 (50Tr + 0.5Tr) C 111 50.500.000
N 223 50.500.000 (50Tr + 0.5Tr) C 111 50.500.000
100. Chi i

g
i i gi 24T
3
(MG=20T h i h

5
i
10%/
; h i 1

h
hi

g
h

N 2282 24.000.000 C 111 24.000.000

N 2282 20.000.000 N 635 4.000.000 C 111 24.000.000
N 111 30.000.000 (20.000.000x110%x5) C 515 6.000.000 (20.000.000x10%x3) C 228 24.000.000
C 3
101.

Ch

(C

P)

(P

P)

.
C

P, P

P, P

C 3
102.

Khi h

.
h

N 156/C 641

g g i

gi

ghi

gh

N 156/C 3387
N 156/C 131
N 003
103. Ph

h h X TT B hi

h h

N 511/C 3332,3333
N 711/C 3332,3333
N 3332,3333/C 642
N 641/C 3332,3333
104.
ghi

Nh
i h h h g
h
i h h h i GTGT h

g h
:

B S

hi

N 111,112/C 3387,3331 N 3387/C 5113

N 111,112/C 3387,333 N 3387/ C 5117
N 111,112/C 3387,3331 N 3387/C 5112
N 111,112/C 3387,3331 N 3387/C 515
105. Nh
i h h h g h h B S

he

g GTGT h

N 111,112/C 3387,3331 N 3331,3387/C 5117

N 111,112/C 5117,3331
N 131/C 5117,3331 N 111/C 131
N 111,112/C 3387,3331 N 3387/C 515
106.

Chi h i

B S

ghi h

h 100.000 / .Gi
g h
i 5%/gi h

632
641
642
811
107. X
1000S g i i gi x
150.000 / . h GTGT 10%.h h

h i h h
h
ghi:

N 632:100 /C 155:100 N 111:157.5 /N 641: 7.5 /C 511:150 ,C 3331:15

N 157:100 /C 155:100 N 111:157.5 /N 641: 7.5 /C 511:150 ,C 3331:15
N 157:100 /C 155:100
N 632:100 /C 155:100
108. D
d
h.S

h ghi
h

1000S gi x
h 500.000 /S gi
700.000 /S .G
h i
g i d
h h gi
450.000 /

h h

i
:

N 222:700 /C 155:700
N 222:500 /C 155:500
N 222:450 ,N 811:250 /C 155:700
N 222:450 ,N 811:50 /C 155:500
109. D
h ghi
i hi i

h g
ghi:

h SP.

hi

ih

N 3388/C 511,C 111

N 641/C 511,C 3331,C 111
N 3388/C 641,C 111
N 3388/C 111
110.

Ki

h h

hi

hi

h:

N 411/C 155
N 1381/C 155
N 632/C 155
N 1381/C 632
111. C i i

d
h ghi
d
h g
h h h gi g 10 .
h g
h :

159:20 .Gi

h
d

h h hi
h g gi gi

N 632:10 /C 159:10
N 159:10 /C 632:10
N 632: 20 /C 159: 20
N 159: 20 /C 632:20
112. Th i i h
g h
:2.000.000

g
h h

h hh
:

g g

N 338:2.000.000/C 711:2.000.000
N 338:2.000.000/C 511:2.000.000
N 144:2.000.000/C 515:2.000.000
N 144:2.000.000/C 711:2.000.000
113. Kh
h i x
i
511
515
711

ghi h

642
114.

TSC

g TGNH gi

h 40

h GTGT 10%:

N 112:44 /C 711:40 ,C 3331:4

N 112:44 /C 511:40 ,C 3331:4
N 112:44 /C 515:40 ,C 3331:4
3
115. D
h h

h ghi
h
g TGNH

h
i h
ghi:

hi

100 . V h

hi

N 112:100 /C 711:100tr
N 112:100 /C 511:100
N 112:100 /C 515:100
C 3
.
116. T
g
h )
ghi h

i h h h gg i
g
h i
h

i h
h:

h hh

g( h

Tnh hnh kinh doanh

Tnh hnh ti chnh
H

Ch
i
T i :
N hi :
N
g g g
g
:
117.

g
150
60
g h

g
h hi
h h ( i VND):
280
T i
i :
120
N hi i :
20 (
h h i
g g h
)

50
90
80
C

Ch
i
T i :
N hi :
N
g g
118.

80
60

g
g
h hi
h h ( i VND):
150
280
T i
i :
60
120
N hi i :
g gi
i 10 i h
g
:

i h

70
C

119. Khi

T i

: 200

: 200

: 400

: 400

: 100

120.

ghi h
Ng

h g

gh

h g

Khi x

,
h

h hh

g gi ghi

Phi x

G G

G G

Nh

Q
C

g h Ng

g 200

123.

h Phi h h h h
h h h :

122.

121.

, , ,

h g

, ,
Nh

124.

h g

C
C , , ,
125. Ch g

g hi h h

g h g

P
H

,G

126.

Khi

g h

h gi ghi

gi :

g h TSC

h gi ghi

G
G

127.

Khi

G
G

128.

N id

g h

h g

129. N h VAT he
i h gi ghi h g

h g h
:

hi

g h

Gi khng c VAT

(G

VA )

N h VAT he
g h gi ghi h g

130.
gi

h g h
:

hi

g h

gi

hi

g h

Gi khng c VAT

(G

VA )

131. N h VAT he
i h gi ghi h g

h g h
:

Gi khng c VAT

(G

VA )

N h VAT he h g h
h VAT h
h gi
gi

132.
h
G

(G

VA )

133. N
h g

g g

Gi khng c VAT
G
134.

x
:

hi
h g d g h
g h gi ghi h g

VA

h g

g h

h gi

, ,

135. D
h ghi
gii h g g

gi 2 . Chi h d
100 . K
ghi:

h ghi

N 213:2 /C 711:2
N 213:2.1 /C 711:2.1
N 213:2 /C 511:2
N 213:2.1 /C 511:2.1
136. M
h d
h h
h

g
i h

g h
hi

i
h h

gi 20 ( h
:

GTGT 10%)

N 131:22 /C 511:22
N 131:22 /C 511:20 ,C 3331:2
N 131:22 /C 711:22
N 131:22 /C 711:20 ,C 3331:2
137.

Chi

i h

gd

i h

gi

g h

h hh

g g TGNH 5 . K

N 627:5 /C 112:5
N 642:5 /C 112:5
N 811:5 /C 112:5
N 635:5 /C 112:5
138. Th TNDN hi h

h hi

h h h
h
g

i h i h
ghi h :

h ghi

ghi h

N 3334/C 8211
N 8211/C 3334
N 3334/C 421
N 421/C 3334
139. T
h h

gh
i

i
h

h h

h h

N 421/C 8212
N 243/C 8212
N 8212/C 243
N 8212/C 421
140. Th h h d
vo:

hi

h h

hi

ghi h

ghi:

N 3334/C 821
N 8211/C 3334
N 3334/C 421
N 421/C 3334
141.

Th h

h ghi

hi

h h

N 421/C 3334
N 3334/C 8211
N 8211/C 3334
N 3334/C 421
142. S h GTGT

h h

N 811/C 3331
N 632,627,641,642/C 133
N 632,627,641,642/C 3331
N 111,112/C 133
143. V
h
g:
1

g h

h ih

g............... x

i hd

1
1 thng
1 qu
144. S

d ih

g i

he 40

h h

N 311/C 315 : 40
N 338/C 315 : 40
N 342/C 315 : 40
N 341/C 315 : 40
145.

C i

h GTGT

ghi:

N 3331/C 133
N 133/C 33311
N 133/C 33311
C 3
.
146. X
h h

i g

hi

hi h x

ghi h

627
3336
642
641
147. D
h ghi
g h h h h h h
i hi h
hi
h gi 500.000 /TP.gi h h h 480.000 / h i h 02
h . K

h h h
i hi :

g i
. i

g
9%/

500
i

N 111: 240 ,N 242: 10 /C 3431: 250

N 111/C 3431: 240
N 111/C 3431: 250
N 111: 240 ,N 3432: 10 /C 3431: 250
148. Th i h d h h h g i h
h
ghi:

g. D

h ghi

N 344/C 711
N 3386/C 711
N 344,3386/C 711
C 3
V

149.

V
V

2
150. Q d
:

i h h

X D
D

2
151.
ghi:

gh

N 4211/C 431
N 4212/C 431

he

h g h

i h

N 431/C 4211
,
152.

D g he

h g h

g h

ghi:

N 3512/C 334
N 3513/C 334
N 3511/C 334
N 4212/C 334
153. Doanh nghi
h kho duy nh hai nghi v sau v khng c nghi
lin quan nh sau:
N 144/ C 112: 10.000.000 VND v N 144/ c 515: 1.000.000 VND
Ki ton ph nh ghi nh sai do:
php ghi nh

Kh
H

ton thu nh

Hai ki

trn g

thu nh

v no pht sinh

ti chnh

ti chnh cn qua ti kho

112

ki khc
154. Th i h

i h h

TNHH

90 ngy
45 ngy
60 ngy
30 ngy
155. The h
G

TSC

hd

G
156. The
tin sau:

C
C

Vi

TSC phi

h h h
h gi 50T

hd

ton b thng

N
G

N
G

i h h

G
157.

h
gi
C X C A hi i

C
C
i

hi C

i h h
h
g
i gi h h
51T
hi

h h

i gi i g i

500.000 . h h

ghi

N 121 51.500.000 (51Tr + 0.5Tr) C 111 51.500.000

N 223 51.500.000 (51Tr + 0.5Tr) C 111 51.500.000
N 121 50.500.000 (50Tr + 0.5Tr) C 111 50.500.000
N 223 50.500.000 (50Tr + 0.5Tr) C 111 50.500.000
158. Ng 1/2 DNSX M x
i
i h h
h i h h h
200 B. Gi
h
h 200 g / A 180 g / B (VAT 10%). Gi x
120 g / B. DN M h h he
h
h .

gYg
100 A +
h : 150 g / A

N 131 56.000 C 155 39.000 C 511 17.000

N 131 61.600 C 155 39.000 C 33311 5.600 C 421 17.000
N 131 61.600 C 511 56.000 C 33311 5.600 N 632 39.000 C 155 39.000
N 131 61.600 C 511 56.000 C 33311 5.600 N 632 39.000 C 156 39.000
159. X
gh

: I. A
B i 25%
i
=> B C
i

i A. II. A
B i 55%
i
B
C i 22%
i
=> B C
A C C i
gi
i
i A. III. A
E i 80%

i
E
F i 16%
i
=> E C
A F h g C i

i A ( h g h h
h ). IV. A
G i 40%
i
G
H i 30%
i
=> G H C i

i A ( h g h h
h ).
C 4

ng

I & II , III & IV

IV

,3

IV
160. Chi TM
1
g

5
10%/
.

i gi 43.000.000 MG 40.000.000

H h ih

N 2283 43.000.000 C 111 43.000.000

N 2282 45.000.000 C 111 43.000.000 C 3387 2.000.000
N 2282 43.000.000 C 111 43.000.000
161.

Trnh by thng tin trn BCTC.

BC C

BC C

A BC C

A.

&

BC C

Ch

162.

(C

P)

(P

P)

.
C

P, P

P, P

C 3
163. Ch

.
h

156

003.

.N

CKT

DN CP C.
164. Chi TM vay 1 c phi
i gi 43.000.000 MG 40.000.000

5
10%/
,.

H h ih

N 2283 43.000.000 C 111 43.000.000

N 2282 45.000.000 C 111 43.000.000 C 3387 2.000.000
N 2282 43.000.000 C 111 43.000.000
165. Chi i g i NH 88.000.000
h i 1 g
hi
(
15 h
i gi i 1.000.000. h h :

i 100 hi MG 1.000.000 h 2
h ). Chi i
g h h

8%/
h g

N 2282 99.000.000 C 3387 10.000.000 C 112 88.000.000 C 141 1.000.000 N 3387 666.667 (10tr:
15) C 515 666.667
N 2282 98.000.000 C 3387 10.000.000 C 112 88.000.000 N 635 1.000.000 C 141 1.000.000
,
,
166.

.
Chi TM mua 1
g
5
10%/
.

i gi 43.000.000 MG 40.000.000

N 2283 43.000.000 C 111 43.000.000

N 2282 45.000.000 C 111 43.000.000 C 3387 2.000.000
N 2282 43.000.000 C 111 43.000.000

H h ih

167.

Nh

g hi h

ghi h

h gi

h h ?

X
B
G G

G
168. Chi h h
d g
:

gi h

gd

hi

TSC

g h i

DN

G
G

G
169.

Khi
h h

g
g

h x d g
h x d g

he
:

h g h

hi h

C
G

DN

G
170. T
:

gh

HM

h i i

(811)
C HH (211)

Gi

TSC

G
172.

TSC

C (214)

171.

gi

gi TSC HH

Ng

C
d

i h h h

i h

C HH

C HH

gi

TSC

TSC HH h

173.

DN

g h:

DN
P

Chi

174.
G

h g

i i

i g

Chi ph bn hng
Chi ph khc
G
D

175.

h ghi

h gh h

D
Doanh thu khc
D
176. Kh h

g hi h

i d

h ghi

h h

811
642
641
635
177. T
i

gh

h
g i h h
g
N Chi h
h g (6415).

h hi h

Sai
178. Khi x
h
gh

i
i (621).

Sai

g
h

i
hi

i
h

d g h h h
g
h)
ghi N TK Chi h

h(
g

179. Khi x
h

h hi

g
g

i
h

h)

h i h

d g h h h
g
h(
g
ghi N TK Chi h h h x (1544).

gh

Sai
180.

hi h

hi

h.

Sai
Chi h

181.

h x

Sai
182. B

i h

g TSC :

C
C
C

cho thu
C

183.
:

hi h

i h

g h

i h h

C
C
C

DN

C
Kh

184.

he

h h

B
185.

i h

i h h TSC

h :

i h h TSC

C
C
C
C

C
C
Gi

186.

TSC

i h h
,

G G

G G
C

Chi h

G G

C ,

TSC

187.
ghi:

ghi h

C
hi

DN

G
G
G
188.

C
chi ph ti chnh
TSC
h
g hi h

DN:

TSC gi h Nh

189.

190. Ch h
g
CP gi g 50.000.000
g i
i gi i g TM 100.000. S
hi h i h

i gi
TK

55.000.000. Thanh ton cho

h g h CNV.

N 111 55.000.000 C 2281 50.000.000 C 515 5.000.000 N 635 100.000 C 111 100.000
N 112 55.000.000 C 2281 50.000.000 C 515 5.000.000 N 635 100.000 C 111 100.000
N 334 55.000.000 C 2281 50.000.000 C 515 5.000.000 N 635 100.000 C 111 100.000
,
191.

Ch

NDN

28%

NDN

28%

G G
Nh

192.

DN

x 500 A

i gi 7.000 /

200 B

i gi 6.500 /

N155 4.800.000 C 611 4.800.000

N 155 4.800.000 C 631 4.800.000
N155 4.800.000 C 154 4.800.000
193.
ghi

D
h

h ghi
h hh

h
h h h g g i
g h g hi h
h h

g
3%/ g

hi h
.

55

h gd
h h :

N 111:53.35 ,N 521:1.65tr/C 131:55tr

N 111:53.35 ,N 635:1.65 /C 131:55
N 111:53.35 ,N 811:1.65 /C 131:55
N 111:53.35 ,N 515:1.65 /C 131:55
194. Nh
i
d
i gi
50.000/sp.GTGT 10%.doanh ghi

ghi:

h
h g
g
3000 gi
h
i h h g
h g 3%/gi

h
h

h
h .

h h

N 111:160.5 ,N 641: 4.5 /C 511:150 ,C 3331:15

N 111:160.5/C 511:150 ,C 3331:15
N 111:160.5 ,N 635: 4.5 /C 511:150 ,C 3331:15
N 111:160.5 ,N 811: 4.5 r/C 511:150tr,C 3331:15tr
195.

h ghi

gi

ghi h

196. Kh h
ton vo
C 641
C 642
C 515

hi h d

id

h ghi

C 711
197. D
h h
i h :

g gi

i h i h d

h ghi

H
N d

198.
l:

h ghi

h h GTGT he
G G

G G

G
200.

h h

ghi h

G G

Khi i

199.
l:

h g h

g h

h i

h h

Chi

h g

h :

G
G
C
201.
vo:

Khi h

h ghi

i h

Doanh thu bn hng

Doanh thu ti chnh
C

202. Ng 1/2 DNSX M x

i
i h h
h i h h h
200 B. Gi
h
h 200 g / A 180 g / B (VAT 10%). Gi x
120 g / B. DN M h h he
h
h .

gYg
100 A +
h : 150 g / A

N 131 56.000 C 155 39.000 C 511 17.000

N 131 61.600 C 155 39.000 C 33311 5.600 C 421 17.000
N 131 61.600 C 511 56.000 C 33311 5.600 N 632 39.000 C 155 39.000
N 131 61.600 C 511 56.000 C 33311 5.600 N 632 39.000 C 156 39.000
Ch

203.

156

003.

khng g

.N

DN CP C.
204. C A (SXSP)
he h g h
H GTGT g i
h h h gi h
hi
i C
h h
0 5 ; VAT h

i h
h 10
h h

h h M h
i V X. Ch i
VAT 5% => DT
h g TP M l bao
10%. DN h h he
h
.

(10+0,5) (10% - 5%)x10 = 10tr

10x105% + 0,5) / 110% = 10tr
10x105% + 0,5x110% = 11,05tr
& ,
.
205. Chi i g i NH 88.000.000
h i 1 g
hi
(
15 h
i gi i 1.000.000. h h :

i 100 hi MG 1.000.000 h 2
h ). Chi i
g h h

8%/
h g

N 2282 99.000.000 C 3387 10.000.000 C 112 88.000.000 C 141 1.000.000 N 3387 666.667 (10tr:
15) C 515 666.667
N 2282 98.000.000 C 3387 10.000.000 C 112 88.000.000 N 635 1.000.000 C 141 1.000.000
,

.
206. C M h
i
g
880USD (g
VAT 10%) h
g gi d h 15.930 /USD

h he
h
i d g h VP

.M 1
d

f x he H (GTGT)
h
i i h. TGTT

N 211 12.744.000 N 133 1.274.400 C 331 14.018.400 N 4312 12.744.000 C 4313 12.744.000
N 221 14.018.400 C 331 14.018.400 N 4312 14.018.400 C 4313 14.018.400
N 211 12.744.000 N 133 1.274.400 C 331 14.018.400 N 4313 12.744.000 C 4312 12.744.000

207.

h g

i
.

50%

A
A l cty con
A l cty lin doanh
T i h d g :

208.
G
G
G

Ch

209.

NDN

28%

NDN

28%

G G
DN
210. Ch h
200 CP h
g
M (MG 1
g
M 20%
hh g
g . Th h

/CP) i gi 1 1 /CP i
hi h
g
g 1

N 221 221.000.000 C 112 220.000.000 C 141 1.000.000

N 223 221.000.000 C 112 220.000.000 C 141 1.000.000
N 2281 220.000.000 C 112 220.000.000 N 635 1.000.000 C 141 1.000.000
C 3

211.

B g

212. Nh
6.500 /

x 500 A

i gi 7.000 /

N155 4.800.000 C 611 4.800.000

N 155 4.800.000 C 631 4.800.000
N155 4.800.000 C 154 4.800.000

200 B

i gi

213.

h gd

g h

g i

i ghi

511
711
3387
515
T i
:

214.

i hi

02

. K

ghi h

i h

511
711
3387
C

215.

515
hi h i

h B S

ghi h

811
632
642
635
216. C
h
x
h g.

h he

g h

hi

h h

hi h

h he
g.

g h

hi

h h

hi h

hi

h h h

Sai
217. C
d g

h
hi

Sai
218. Vi h h
d
h ghi .

hi h

hi

Sai
219.

h g

A
A l cty con

i
.

50%

A l cty lin doanh

220. G i
g gi d h.

221.

222.

h g TGNH g

gi x

222

1122

515

007

222

1122

635

007

222

1122

515

007

222

1122

635

007

Ch

g DN

DN

G G

DN

G G

DN

G G

DN

x h

156

411

155

154

156

154

155

411

.
.

G G

SX

h h

gi