Bai Tap Ke Toan Hanh Chinh Su Nghiep

Bai 2.
1:
A. Tai V HCSN M thang 2/N co cac tai li u sau (vt :
1000).
I. S d u thang 2N:
- TK 111 : 300.000
- TK 112 : 240.000
- TK 008 : 900.000
- Cc ti khon khc c s d hp l
II. Cac nghi p vu kinh t phat sinh:
1. Ngy 4/2 PT 0034 Rut DTKP hoat ng thng xuyn v
nh p quy tin m t: 100.000
2. Ngy 6/2 PC 0023 Chi tin m t tr tin i n nc dung cho
hoat ng thng xuyn: 60.000
3. Ngy 7/2 GBN 0012 Rut tin gi mua nguyn vt liu a vo
s dung cho d n A: 27.000
4. Ngy 9/2 PT 0035 Rut TGKB v quy tin m t chi
lng:120.000
5. Ngy 10/2 PC 0024 Chi lng t 1 cho cn b vin chc
trong V: 120.000
6. Ngy 15/2 GBC 0042 Thu s nghi p bng TGKB:75.500
7. Ngy 16/2 PT 0036 Thu h cp di bng tin m t 53.000.
8. Ngy 18/2 PT 0037 Thu phi, l phi bng tin m t :25.360.
9. Ngy 19/2 PT 0038Tam ng kinh phi bng tin mt s tin
50.000
10. Ngy 20/2 S thu phi, l phi phi np cho nh nc l 40.000.
11. Ngy 22/2 PC 0025 N p cho Nh nc cc khon thu phi, l
phi :40.000 bng tin m t
12. Ngy 23/2 GBC 0043 Nh n l nh chi tin bng TGKB:
200.000
13. Ngy 29/2 PT 0039 Rut TGKB v quy tin m t chi theo
l nh chi tin : 200.000
14. Ngy 30/2 PC 0026 Chi tin m t cho HTX theo l nh chi
tin: 200.000
B. Yu cu:
1.
inh khon v ghi vo s ti khon cc nghi p
vu trn.
2. M v ghi vo: S quy, Nh t k chung, S ci TK
111, TK 112 cua hinh thc Nh t k chung.
Bai 2.2
A. Tai n v HCSN A trong thang 3/N co cac nghip vu kinh
t phat sinh nh sau (vt:1.000), cac tai khon co s d
hp l.
1. Nhn thng bo d ton kinh phi hoat ng do c quan ti
chinh duyt cho qu I/N s tin 80.000
2. Ngy 5/3 PT 130 rut d ton kinh phi hoat ng v nhp
quy tin mt: 30.000
3. Ngy 5/3 PC 149, chi tr lng v phu cp khc cho vin
chc 17.000 phu cp lng 2.000
4. Ngy 7/3 PC 150 chi mua vt liu nhp kho dung cho
hoat ng HCSN s tin 16.500
5. Ngy 8/3 PT 131, thu hc phi cua sinh vin, s tin
135.000
6. Ngy 9/3 PC 151 gi tin mt vo ngn hng s tin
50.000
7. Ngy 12/3 PC 153 chi tr phu cp hc bng sinh vin, s
tin 12.000
8. Ngy 14/3 PC 154 chi tr tin in thoai, tin in 5.540 ghi
chi hoat ng thng xuyn
9. Ngy 15/3 PC 155 chi mua ti liu phuc vu hoat ng
HCSN ghi chi hoat ng thng xuyn l 10.850
10. Ngy 25/3, PC 156, chi hoat ng nghip vu v chuyn
mn c ghi chi thng xuyn: 9.800
11. Ngy 25/3 nhn cp pht bng lnh chi tin chi tiu t
xut (hi tho chuyn ) s tin 12.000 n vi nhn c
giy bo c cua kho bac nh nc.
12. Ngy 27/3 PC 132, rut tin gi kho bac v quy tin mt:
12.000
13. Ngy 27/ PC 157 chi cho hi tho chuyn 12.000
B. Yu cu:
1. inh khon cc nghip vu kinh t pht sinh.
2. Phn nh vo s ti khon k ton bit tin mt tn
quy u thng 3 l 50.000
Bai 2.3
A. Tai V HCSN H thang 10/N co cac tai li u
sau (vt :
1000)
I. S d u thang 10/N .
- TK 111 : 3.500.000
- TK 112 (NH)
: 1.500.000
- TK 112 (KB)
: 250.000
- TK 511 : 770.000
II. Cac nghi p vu phat sinh trong thang nh sau:
1.
Ngy 1/10 PT 101 Tam ng kinh phi nh p quy tin m t
chi hoat ng thng xuyn 100.000
2.
Ngy 3/10 PC 321 Chi tin m t mua v t li u nh p kho
25.000.
3.
Ngy 4/10 GBN 0031 Chi tr lng lao ng hp ng
bng tin gi: 50.000
4.
Ngy 8/10 GBC 0231 Thu n khch hng A bng TGNH
750.000.
5.
Ngy 9/10 GBN 0032, PC 322 Cp kinh phi cho V cp di
bng TGKB 120.000, bng tin m t 80.000.
6.
Ngy 11/10 PT 102 Thu phi, l phi bng tin m t
30.000.
7.
Ngy 13/10 GBC 234Ngn hng gi giy bo c s tin
thanh l ti sn c inh khch hng tr l 72.000.
8.
Ngy 15/10 S thu phi, l phi phi np cho NSNN
800.000
9.
Ngy 20/10 PC 00323 N p tin m t cho Ngn sch Nh
nc s thu, l phi phi n p 800.000
10.
Ngy 23/10 GBC235 Nh n l nh chi tin bng TGKB
720.000 cho hoat ng thng xuyn.
11.
Ngy 24/10 PC 324Chi tam ng bng tin m t cho vin
chc A 5.000 i cng tc.
12.
Ngy 26/10 Nh n vi n tr 200.000 cua t chc M bng
TGKB, V cha c chng t ghi thu, ghi chi.
13.
Ngy 27/10 PT 103 Rut TGKB v quy tin m t chi
theo chi theo l nh chi 720.000.
14.
Ngy 28/10 V thanh ton tam ng kinh phi vi kho bac
ngy 1, s kinh phi tam ng V ghi tng ngun kinh phi
thng xuyn
15.
Ngy 29/10 PC 325 Chi theo l nh chi gm cc khon
trong d ton bng tin m t 720.000.
16.
Ngy 30/10 V c chng t ghi thu ghi chi v nghi p
vu nh n vi n tr ngy 26.
B. Yu cu:
1. inh khon cc nghi p vu kinh t pht sinh v ghi s
ti khon cc nghi p vu.
2. M v ghi vo s k ton :S quy, Nh t k chung, S
ci TK 111,112 trong hinh thc NKC
Bai 2.4:
A. Tai li u tai V HCSN X thang 8/N co cac tai li u sau:

(vt :1000).
I. S d u thang 8:
- TK 111: 530.000
- TK 112: 700.000
II. Trong thang co cac nghi p
vu kinh t phat sinh sau:
1.
Ngy 2/8 Rut DTKP v ti khon TGKB thu c kinh phi
d n: 280.000, kinh phi hoat ng thng xuyn: 920.000
2.
Ngy 3/8 Rut TGKB v quy tin m t thu c KPHTX
l 920.000, KPDA 280.000
3.
Ngy 4/8 Chi tin m t tr lng vin chc 640.000, tr
hc bng sinh vin 120.000
4.
Ngy 6/8 Thu o tao theo hp ng bng tin m t
1.000.000
5.
Ngy 8/8 N p ti khon TGKB s tin m t thu thu
c 1.100.000
6.
Ngy 11/8 Thu hc phi cc h o tao bng tin m t
1.240.000
7.
Ngy 14/8 N p tin m t vo kho bac 1.240.000
8.
Ngy 17/8 Chi tin m t tam ng cho vin chc 15.200
9.
Ngy 17/8 Chi tin m t mua v t li u vn phong a
nh p kho theo gi mua 68.800,
10.
Ngy 18/8 Chi phi h i hp inh ky thng ghi chi
thng xuyn bng tin m t 6.000
11.
Ngy 20/8 tr nh cung cp M 50.000 bng tin gi kho
bac.
12.
Ngy 24/8 Thanh ton s thc chi hoat ng thng
xuyn t tin tam ng 11.200, s con lai n p hon quy tin
m t 4.000.
13.
Ngy 25/8 Thanh ton tam ng ti nghin cu khoa
hc ghi chi d n 120.000.
14.
Ngy 27/8 Thu dich vu h tr o tao bng tin m t
1.844.000
15.
Ngy 29/8 Chi phi tin m t cho hoat ng dich vu h
tr o tao l 1.044.000.
16.
Ngy 30/8 N p ti khon TGKB s tin m t l 800.000
B.Yu cu:
1. inh khon v phn nh vo ti khon cc nghi p vu kinh
t pht sinh trn.
2. M v ghi vo s k ton cc hinh thc chng t - ghi
scc nghi p vu kinh t trn.
Bai 3.1:
A. Tai liu cho: n v HCSN M trong nm N nh sau:
(vt:1000):
I.
Tnh hnh u t tai chnh ngn han nh sau:
- TK 1211:
100.000 (1000 c phiu cng
ty A)
- TK 1218:
350.000
II.
Cac nghip vu phat sinh nh sau:
1. Ngy 5/4 mua tri phiu cng ty M, ky han 10 thng lai
sut 1%/thng, mnh gi 50.000, lai c thanh ton ngay
khi mua. Cc chi phi lin quan 600 tt c a tr bng tin
mt
2. Ngy 7/4 bn 500 c phiu cng ty A gi bn 120/CP thu
bng tin gi
3. Ngy 15/4 Mua 150 c phiu cng ty D, gi mua 500/CP,
a thanh ton bng tin gi, hoa hng phi tr l 2%, a
tr bng tin mt.
4. Ngy 20/4 Ngn hng bo c (vn gp ngn han vi cng ty
A): cng ty A thanh ton s tin m n vi gp vn bng
tin gi s tin: 30.000 v thu nhp c chia t hoat ng

gp vn l 2.000
5. Ngy 29/4 Ngn hng gi giy bo C v khon lai tin
gi ngn hng 2.000.
6. Ngy 10/5 mua ky phiu ngn hng mnh gi 50.000, lai
sut 0,5%/thng, ky han 12 thng, lai thanh ton inh ky.
7. Ngy 1/6 Gp vn ngn han bng tin mt 100.000.
8. Ngy 3/10 Mua tri phiu cng ty N ky han 12 thng,
mnh gi 45.000, lai sut 12% c thanh ton vo ngy
o han
B. Yu cu:
1. inh khon v phn nh vo s ti khon
2. Cc chng khon ngn han cua cng ty trong
qu khi o han hach ton nh th no?
Bai 3.2:
A. Tai liu cho tnh hnh u t tai chnh tai n v HCSN Y
trong qu III/N nh sau: (vt:1000), cac tai khon co s d
hp l
1. Ngy 4/7 n vi gp vn lin doanh di han bng mt
TSC hu hinh (c nguyn gi 300.000, gi tri khu hao
luy k 50.000) vi cng ty A. Theo nh gi cua hi ng
lin doanh thi ti sn ny tri gi: 270.000
2. Ngy 21/7 n vi nhn lai vn gp lin doanh (gp vn vi
cng ty X) bng TSC hu hinh theo nguyn gi c tho
thun: 170.000 v tin lai lin doanh n vi nhn bng tin gi
ngn hng 23.000
3. Ngy 22/8 Nhn c thng bo cua bn lin doanh A v s
thu nhp c chia cho n vi l 20.000
4. Ngy 30/8 tp hp phiu xut vt t gp vn lin
doanh vi n vi A tri gi 30.000, gi nh gi cua hi
ng lin doanh l 23.500
5. Ngy 5/9 mua tin phiu kho bac bng tin mt, ky han 5
nm, lai sut 10%/nm, mnh gi 100.000, lai c thanh
ton ngay sau khi mua.
6. Ngy 20/9 mua tri phiu cng trinh tri gi 250.000 ky
han 10 nm lai sut 12%/nm, lai thanh ton vo ngy o
han.
B. Yu cu:
1. inh khon v phn nh vo ti khon cc nghip vu pht
sinh.
2. M v ghi s cc nghip vu a cho trn s cua hinh thc
Nht k chung.
3. Nghip vu 5 v 6 cc nm sau phn nh nh th no?
Bai 4.1:
A. Co s liu v SP, HH thang 6/N tai mt n v SNCT X
nh sau (vt: 1.000).
I. S d u thang ca cac tai khon
- TK 1551 A: 120.000 (s lng 300 ci x 400/ci)
- TK 1552 C: 35.000 (s lng 350 ci x 100/ci)
- Cc ti khon c s d hp l
II. Trong k co cac nghip vu kinh t sau phat sinh:
1. Ngy 5/6 b phn sn xut bn giao 1.000 sn phm A tri
gi 450.000
2. Ngy 8/6 nhp kho hng ho C mua bng tin mt
- S lng: 300, thnh tin 39.600, trong thu
GTGT 10%.
3. Ngy 10/6 xut kho sn phm, hng ho bn cho cng ty
Y
- Sn phm A: 350 ci gi bn n vi c thu
GTGT 10% l 550
- Hng ho C: 450 ci, tng gi bn 74.250, trong
thu 6.750
4. Ngy 15/6 sn xut nhp kho sn phm A t 2: 1.200
n vi, gi thnh n vi sn phm 420
5.
Ngy 18/6 xut kho sn phm, hng ho bn cho cng ty

Z.
- Hng ho C: 180 ci, gi bn n vi cha c thu
GTGT 10% l 170.
- Sn phm A: 1.400 ci, tng gi bn c thu GTGT
10% cho 1.400 sn phm A l: 770.000
6. Ngy 20/6 rut tin gii kho bac mua hng ho C v nhp
kho vi s lng 250, tng gi thanh ton 30.250, trong
thu GTGT 10%
B. Yu cu:
1. inh khon cc nghip vu kinh t pht sinh
2. Phn nh vo s ti khon
Bit rng n vi thuc i tng np thu GTGT theo
phng php khu tr, gi thc t hng xut kho c tinh theo
phng php nhp trc xut trc.
Bai 4.2
A. Tai V HCSN Y trong thang 12/ N co tnh hnh tn
kho va nh p xut v t li u X nh sau:(vt: 1.000)
I. V t li u X tn kho u thang 12 :
152X: 18.000.(2.000kg x 9/kg)
Cc ti khon khc c s d hp l
II. Thang 12/N co cac nghi p
vu kinh t phat sinh sau
y:
1.
Ngy 3/12 Nh p kho v t li u X cha thanh ton
1.500kg, gi mua cha c thu GTGT 9/kg, thu sut GTGT
5%, v t li u mua cho hoat ng thng xuyn.
2.
Ngy 4/12 Nh p kho v t li u X do cp trn cp kinh
phi s lng 2.000kg, gi nh p kho 9/kg, chi phi v n chuyn
V a tr bng tin m t 5.000
3.
Ngy 8/12 Xut v t li u X cho hoat ng thng
xuyn 2.200kg.
4.
Ngy 10/12 Mua v t li u X nh p kho dung cho hoat
ng thng xuyn 1.600kg, gi mua cha c thu GTGT
9,1/kg thu sut GTGT 5%, a tr bng tin gi ngn hng.
5.
Ngy 13/12 Xut v t li u X cho hoat ng thng
xuyn 1.100kg.
6.
Ngy 15/12 Rut DTKP hoat ng thng xuyn chuyn
tr n ngi bn v t li u X ngy 3.
7.
Ngy 18/12 Rut DTKP hoat ng thng xuyn mua
v t li u X 2.500kg, n gi cha c thu GTGT l 9,2/ kg,
thu sut GTGT 5%.
8.
Ngy 20/12 Xut v t li u cho hoat ng thng xuyn
l 2.400kg.
B Yu cu:
1. Tinh gi tri v t li u X xut kho trn bng k tinh gi
theo phng php nh p trc xut trc v phng php binh
qun cui ky.
2. M v ghi s cc nghi p vu theo hinh thc s chng t
ghi s trn c s phng php tinh gi nh p trc xut trc.
Bit s v t li u X mua, s dung, tn kho thu c kinh phi nm ti
chinh N .
Bai 4.3:
A. Tai V HCSN M trong thang 6 co tnh hnh nh sau:(vt:
1.000)
I.
S d ca TK 152 u thang 6 gm:
- 152A : 10.000 (5.000kg x 2)
- 152 B: 7.500 ( 5.000kg x1,5)
- 152 C: 5.000 ( 500l x 10 )
- Cc ti kon khc c s d hp l
II.
Trong thang 6 co cac nghi p
vu kinh t phat sinh nh
sau:
1.
Ngy 2/6 Rut d ton KPHTX vi mua 5.000kg v t
li u A gi 2, thu GTGT 10%, chi phi v n chuyn bc d
0,1/kg a tr bng tin gi ngn hng
2.
Ngy 4/6 V mua 500 l Nhin li u C, gi a bao gm

thu 10% l 11, chit khu thng mai V c hng 0.5/l,
a tr bng tin m t
3.
Ngy 5/6 V chi tam ng 13.000 cho ng A mua
nguyn li u B
4.
Ngy 7/6 V xut 7.000kg nguyn li u chinh A,
trong dung cho HTX l 5.000, d n 1.000, n t hng
cua nh nc 1.000
5.
Ngy 10/6 Nhn vin A thanh ton tam ng s tin
mua nguyn li u B, a nh p kho 8.000 kg gi cha thu 1,4
thu GTGT 10% s tin con tha nh p quy tin m t.
6.
Ngy 11/6 V xut nhin li u C cho HTX 600l, d
n 200l.
7.
Ngy 12/6 Xut v t li u B cho HTX 10.000kg
8.
Ngy 13/6 Nh p khu 5.000kg v t li u M sn
xut sn phm N. Gi nh p khu 4, thu nh p khu 5%, thu
GTGT 10%, cha thanh ton tin cho nh cung cp
9.
Ngy 15/6 Xut 2.000 kg VLA, 2000 kg VLB cp cho
V cp di Y
10.
Ngy 20/6 Xut 4.000kg v t li u M sn xut sn
phm N.
11.
Ny 30/6 Kim k pht hin tha 20kg vt liu A tri
gi 50
B. Yu cu:
1. inh khon cc nghi p vu kinh t pht sinh
2. M v ghi vo s chi tit v s ci TK 152
Bit rng V thu c i tng n p thu GTGT theo
phng php khu tr, gi thc t hng xut kho c tinh theo
phng php nh p sau xut trc.
Bai 4.4
A. Tai V HCSN Y trong thang 12/N co tai li u sau (vt:
1.000)
I.
S li u
u thang ca 152, 153, 155 nh sau:
- 152 D 12.000 (2.000 kg x 6 )
- 153 M 10.000 (100 ci x 100)
- 1552 A 400.000 (40.000 chic x 10)
II.
Trong qu co cac nghi p vu kinh t phat sinh nh sau.
1. Ngy 4/12 Nh p kho 3.000 kg nguyn li u D gi mua cha thu
6,5 thu 10%, tin hng cha thanh ton
2. Ngy 5/12 Mua 30.000 chic hng ho A gi mua cha thu
10, thu 10%, a tr bng tin gi NH
3. Ngy 6/12 Xut nguyn li u D cho hoat d ng thng xuyn
3.000kg
4. Ngy 10/12 bn 50.000 hng ho A, gi bn 15, thu GTGT
u ra 10%, ngi mua tr m t na bng TGNH, con lai 6
thng sau thanh ton
5. Ngy 11/12 Nhn gp vn lin doanh cua cng ty MM 500kg
dung cu N tri gi 45.000
6. Ngy 15/12 rut d ton d n mua 200 cng cu dung cu M
phuc vu cho d n X, gi mua bao gm thu GTGT 110, thu
10%, cng cu dung cu a nhp kho u
7. Ngy 16/12 rut d ton kinh phi hoat ng thng xuyn tr
ngi bn nguyn li u D
8. Ngy 18/12 xut 300 cng cu dung cu M cho d n X.
9. Ngy 20/12 bn ht hng ho A con lai trong kho cho cng ty
N, gi bn 14, thu 10%, 3 thng sau cng ty N tr tin.
10. Ngy 31/12 kim k kho nguyn li u D con 2.000kg dung cho
hoat ng thng xuyn, trong 1.500kg con s dung c,
500kg bi h hong V quyt inh thanh l.
B. Yu cu:
1. inh khon cc nghi p vu kinh t pht sinh
2. M v ghi s k ton theo hinh thc NKC, bit V tinh thu
GTGT theo phng php khu tr thu, gi xut kho theo
phng php FIFO.
3. Nguyn li u D con tn kho n u nm N+1 x l nh th

no?
Bai 5.1:
A. Tai mt n v HCSN co tnh hnh tng gim TSC trong
k nh sau:
I.
S d u thang 12/N ca mt s tai khon (vt:
1.000)
- TK 211: 24.792.000
- TK 466: 20.300.000
- TK 214: 4.492.000
II. Trong thang co cac nghip vu kinh t sau phat sinh.
1. n vi tip nhn cua n vi cp trn 1 TSC hu hinh
dung cho hoat ng thng xuyn tri gi 25.000, chi phi
vn chuyn bng tin mt 700 tinh vo chi phi hoat ng
thng xuyn
2. n vi mua 1 TSC hu hinh qua lp t, gi mua TSC
c lp t cha c thu 300.000, thu GTGT u vo
5% a thanh ton bng tin gi ngn hng, ti sn ny
c u t bng ngun kinh phi d n.
3. ngy 20/12 n vi tin hnh thanh l 1 TSC s dung
trong lnh vc HCSN, nguyn gi 37.680, gi tri hao mon
luy k 37.400, thu thanh l bng tin mt 450, chi thanh
l bng tin mt 250, phn chnh lch thu ln hn chi
c php b sung quy h tr pht trin s nghip.
4. Tinh hao mon ti sn c inh trong nm l 210.000
Yu cu:
inh khon phn nh ln s ti khon.
Bai 5.2:
A. Tai m t V HCSN co tnh hnh tng, gim TSC, trong
thang 12/N nh sau (vt: 1.000):
S d u thang 12/N ca m t s tai khon
- TK 211: 750.500
- TK 214: 370.500
Trong thang co cac nghi p vu kinh t sau phat sinh:
1.
Ngy 1/12 Rut d ton kinh phi d n mua 1 TSC
hu hinh, nguyn gi cha c thu 150.000, thu GTGT
u vo 5%, chi phi lin quan trc khi a ti sn vo
s dung V a tr bng tin gi 1.200
2.
Ngy 5/12 V tin hnh nhng bn 1 thit bi A cho cng
ty M vi gi15.000 a thu bng tin gi, nguyn gi TS
75.000, gi tri hao mon luy k 65.000, chi nhng bn bng
tin m t 4.000 phn chnh l ch Thu ln hn chi c php
b sung quy pht trin s nghi p.
3.
Ngy 7/12 V tip nh n cua V cp trn m t TSC hu
hinh dung cho hoat ng thng xuyn tri gi 25.000, chi phi
v n chuyn V a tr bng tin m t 700.
4.
Ngy 20/12 Nh thu A bn giao khi lng XDCB tri gi
54.000. Ti sn a lp t hon thnh bn giao cho hoat n g
s nghi p, TS ny c hinh thnh t quy pht trin hoat
ng s nghi p.
5.
Ngy 23/12 iu chuyn m t TSC cho cp di,
nguyn gi 20.000, gi tri hao mon luy k 12.000.
6.
Ngy 27/12 Thanh l 1 thit bi N cho ng A thu bng tin
gi vi gi 7.000, nguyn gi 90.000 gi tri hao mon luy k
87.000, chi thanh l 2.500, gi tri ph li u thu hi nh p kho
500.
7.
Ngy 31/12 Gi tri hao mon trong nm N l 90.000, trong
hoat ng s nghi p 63.000, chng trinh d n: 27.000.
B. Yu cu:
1. inh khon cc nghi p vu kinh t pht sinh trn v phn
nh vo s ti khon cua cc ti khon c lin quan.
2. Nghi p vu 2, 6 TSC nhng bn thanh l thu c NVKD
thi hach ton nh th no.
3.
M v ghi s k ton theo hinh thc chng t ghi s.
Bai 5.3 :
A. Tai li u cho tnh hnh u t XDCB va sa cha TSC tai
V HCSN S trong nm N nh sau (vt: 1000, cac tai
khon co s d hpl) .
I.
Thc hi n k hoach u t xy lp m t nha vn phong theo
phng thc giao thu, kinh ph XDCB gm: 70% kinh ph
XDCB, 30% huy n g quy c quan. Gia tr cng trnh giao thu
3.600.000.
1. Rut DTKP XDCB v ti khon TGKB l 2.520.000
2. Tam ng cho nh thu theo tin thi cng s kinh phi XDCB
bng TGKB 1.764.000.
3. Cui nm N Cng trinh c nghi m thu theo gi thu
3.600.000, sau khi gi lai 5% gi tri cng trinh V tr
nt nh thu qua ti khon TGKB.
4. Ty l hao mon nm 5%.
II.
Trong nm N a mua thit b thu c kinh ph XDCB
trong d toan dung cho hoat n
g s nghi p.
1. Rut DTKP XDCB v ti khon TGKB l 960.000
2. Mua v t t thit bi lp t tam nh p kho ch lp t l
936.600, tin mua a thanh ton bng uy nhi m chi qua
kho bac Nh nc.
3. Xut v t t thit bi lp t 936.600
4. Chi phi lp t tinh vo gi tri ti sn l 23.400, a chi
bng tin m t.
5. Thit bi a hon thnh bn giao cho V s dung theo gi
960.000, ty l hao mon nm 20%.
III.
Thc hi n
sa cha ln va sa cha thng xuyn
TSC nm N .
1. Sa cha ln thu ngoi a nh n bn giao, chi phi sa
cha ln ghi chi phi hoat ng thng xuyn l 60.000
ghi d n 45.000, chi kinh doanh 30.000. V a rut
DTKP thanh ton tin sa cha ln 135.000 cho bn nh n
thu sa cha.
2. Chi phi sa cha thng xuyn thit bi vn phong c ghi chi
thng xuyn gm:
- V t t cho sa cha 7.500.
- Tin cng sa cha chi bng tin m t 4.500.
B. Yu cu:
1. inh khon v phn nh vo ti khon cc nghi p vu kinh t
pht sinh.
2. M v ghi s cc nghi p vu a cho trn s cua hinh thc chng
t - ghi s .
3. Gi s chi phi sa cha ln ti sn cho HTX trong nm N theo
phng thc t lm l 60.000 nhng cha hon thnh, n nm
sau khi lng sa cha ln ti sn cho HTX hon thnh tri gi
100.000 thi hach ton nh th no?
Bai 5.4:
A. Tai n v HCSN E trong nm N co tnh hnh nh sau
(vt: 1000, cac tai khon co s d hp l):
I. u t xy lp 1 nha xng t ngun vn kinh doanh
sn xut sn phm cac chi ph phat sinh nh sau:
1. Gi mua thit bi lp t 220.000 trong thu 10%, a thanh
ton bng tin gi ngn hng
2. Tin lng cho nhn vin xy lp 50.000
3. Cc khon trich theo lng: 9.500
4. Cc chi phi khc a tr bng tin gi: 25.000
5. Cng trinh a hon thnh bn giao s dung, bit cng trinh
c u t bng ngun vn kinh doanh.
6. Ty l hao mon 10%/nm.
II. Nhp khu thit b phuc vu sn xut sn phm t quy u

t phat trin:
1. Nhp khu thit bi Y tri gi 400.000, thu nhp khu 5%,
thu gi tri gia tng hng nhp khu 10%, a thanh ton bng
tin gi ngn hng trc khi a vo s dung phi qua lp
t chay th.
2. Chi phi lp t chay th tr bng tin mt 5.000
3. Dich vu cho lp t chay th 1.000 thu 10% cha tr tin
4. Thit bi hon thnh bn giao cho b phn s dung
5. Ty l hao mon nm l 20%.
III. Sa cha ln mt tai sn c nh dung cho hoat dng sn
xut kinh doanh trong nm:
1. Mua chiu vt t thit bi cho ci tao nng cp TSC giao
trc tip cho b phn sa cha 50.000, thu 5%, cha tr
tin cho nh cung cp
2. Chi dich vu sa cha 20.000, thu 10%
3. Thanh ton tin cho cc nh cung cp bng tin gi ngn
hng
4. Cng trinh a hon thnh bn giao cho b phn s dung,
chi phi sa cha c phn b trong 5 ky bt u t ky
ny
B. Yu cu:
1. inh khon v phn nh vo s ti khon cc nghip
vu pht sinh trn.
2. M v ghi s theo hinh thc chng t ghi s
Bai 5.5 :
A.
Tai liu tai n v HCSN G trong nm tai chnh N v
vic thc hin, hoan thanh cng trnh u t, ci tao, sa
cha ln TSC (vt: 1000, cac tai khon co s d hpl):
I.
Ci tao nng cp sa cha TSC thuc d toan HTX,
phng thc t lam:
1. Rut d kinh phi cho sa cha nng cp v quy tin mt
580.000
2. Mua vt t thit bi cho ci tao, nng cp giao trc tip cho
b phn sa cha 440.000 con n ngi bn.
3. Chi dich vu mua chiu cho sa cha 20.000
4. Chi tin mt tr n cho ngi bn 460.000
5. Chi tin cng sa cha 120.000
6. Cng trinh a hon thnh bn giao cho s dung, ghi tng
nguyn gi:
Nguyn gi cu trc khi ci tao nng cp 240.000,
thi gian s dung 10 nm (Ty l 10%).
Hao mon a tinh trong 6 nm 144.000
S nm mi s dung xc inh 8 nm
II.
u t xy dng c bn mi :
1. Rut DTKP hoat ng mua thit bi lp t theo phng
thc t lm
Gi mua thit bi giao lp t 880.000
Chi phi lp t gm:
Lng v cc khon chi nhn cng khc: 500
Quy trich phi np (17%): 85
Chi tin mt cho lp t chay th: 415
Cng trinh bn giao cho s dung, ty l hao mon l
10%.
2. Hon thnh v nhn bn giao TSC qua XDCB thu thu
bng ngun kinh phi XDCB cp pht theo d ton:
Gi tri quyt ton nhn bn giao ghi nguyn gi l
518.000 (a tam ng trc 300.000 bng DTKP rut).
Rut DTKP XDCB tr nt cho nh thu sau khi tr s
tam ng trc cho nh thu l 300.000 v 5% gi tri
cng trinh gi lai bo hnh cng trinh.
Cng trinh bn giao s dung cho hoat ng thng
xuyn , ty l hao mon nm l 5%.
B. Yu cu:
1.
inh khon v vo s ti khon cc nghip vu pht

sinh trn.
2. M s v ghi theo hinh thc Nht k chung.
3. Nu ti sn c ci tao nng cp thuc hoat ng kinh
doanh, ngun vn ci tao l vn XDCB thi hach ton th
no?
Bai 5.6 : Tai liu tai mt n v HCSN K trong nm N
(vt:1000, cac tai khon co s d hp l
I. S d ngay 1/1/N
Loai TSC
Nguyn gia
T l hao mo
Nh lm vic
3.600.000
Nh
1.560.000
Phng tin vn ti
8.400.000
Thit bi my mc
354.000
dung qun l
54.000
Tng cng
13.968.000
II. Cac nghip vu tng gim TSC trong nm :
Ngy 5/3 Tip nhn mt thit bi thuc d n cp, a bn giao
cho trung tm 900.000, ty l hao mon 20%/nm.
2. Ngy 3/4 Rut DTKP hoat ng thng xuyn mua my vn
phong 1.200.000, chi phi tip nhn TSC bng tin mt 900,
ty l hao mon 20%/nm.
3. Ngy 14/7 Mua TSC thuc dung qun l bn giao cho cc b
phn s dung, cha tr ngi bn 45.000, chi phi khc bng tin mt
300, TS mua sm bng ngun kinh phi hoat ng, ty l hao mon nm
10%.
4. Ngy 10/9 Rut DTKP hoat ng tr n ngi bn 45.000.
5. Ngy 25/10 B phn XDCB bn giao cng trinh hon thnh
thuc kinh phi chng trinh d n 9.000.000, ty l hao mon
8%/nm.
6. Ngy 10/11 Cp cho n vi phu thuc ti sn c inh tri gi
23.000
7. Ngy 15/12 Rut d ton kinh phi theo n t hng cua nh nc
mua TSC, gi mua cha c thu GTGT u vo l 15.000, thu
10%, chi phi vn chuyn chi bng tin mt 1.500 ty l hao mon
10% nm
A. Yu cu:
1. Tinh hao mon TSC nm N v N+1
2. inh khon v ghi TK cc nghip vu pht sinh trong nm N.
3. Hay ghi vo trang Nht k s ci cc nghip vu pht sinh
4. Gi s cc TSC thuc ngun kinh phi dung cho hoat ng
kinh doanh thi mc khu hao trich c hach ton nh th
no?
Bai 5.7:
A. Tai liu tai mt n v HCSN K trong nm N
(vt:1000, cac tai khon co s d hp l)
S d ngay 1/1/N
1.
Loai TSC
Nh lm vic
Khu iu tri
Nguyn gia
2.000.000
4.000.000
My mc thit bi
10.000.000
Dung cu qun l
200.000
Nh tp th
800.000
Phng tin vn ti
2.000.000
Tng cng
19,000,000.00
Cac nghip vu tng gim TSC trong nm :
1. Ngy 20/1 nhn vin tr cua t chc Y mt TSC nguyn
gi 256.000, chi phi vn chuyn a tr bng tin mt l
5.000, n vi cha c chng t ghi thu, ghi chi, ti sn
dung cho HTX, ty l hao mon 10% nm
2.
Ngy 25/1 n vi a hon chnh h s tip nhn v c y

u chng t ghi thu ghi chi TSC
3. Ngy 2/2 n vi nhp khu 1 TSC, gi mua 100.000,
thu NK 4%, thu GTGT hng nhp khu 5%, ti sn mua
v dung cho HTX, cc chi phi khc n vi a tr bng
TGKB 6.000, ty l hao mon 15% nm
4. Ngy 10/2 iu chuyn cho n vi cp di 1 TSC
nguyn gi 200.000, hao mon luy k 150.000.
5. Ngy 20/5 B phn xy dng c bn bn giao cng trinh
thuc ngun kinh phi u t xy dng c bn 150.000, ty
l hao mon 10% nm.
6. Ngy 25/7 Nhng bn mt xe t nguyn gi 100.000,
gi tri hao mon luy k 90.000, thu nhng bn 20.000, chi
nhng bn 5.000
7. Ngy 30/8 rut d ton kinh phi theo n t hng nh
nc mua mt TSC, gi mua 56.000, thu GTGT 10%,
chi phi vn chuyn, lp rp a chi bng tin gi 6.000, ty
l hao mon 12% nm
8. Ngy 25/11 mua 1 TSC dung cho hoat ng phuc li t
quy khen thng phuc li, tri gi 10.000, thu 10% , ty l
hao mon 25% nm.
B. Yu cu:
1. Tinh hao mon TSC nm N v N+1
2. inh khon cc nghip vu pht sinh trong nm N.
3. M v ghi s k ton theo hinh thc Nht k chung
4. Nu cc TSC phuc vu cho hoat ng SXKD thi k ton
hach ton v tinh khu hao nh th no?
Bai 6.1:
A.
Tai trng trung hc kinh t trung ng I trong thang N

co tnh hnh nh sau (vt: 1.000, cac tai khon co s d
hp l) :
1. Nhn d ton kinh phi hoat ng thng xuyn nm nay
v tin lng 20.000
2. Rut d ton kinh phi hoat ng thng xuyn nm nay v
lng v cc khon phu cp nhp quy tin mt 20.000
3. Khu tr lng cc khon tin in, in thoai phi thu
cua cn b, cng chc nh tp th 1.200
4. Khu tr lng vin chc khon n phi thu: 300
5. Khu tr lng vin chc tin tam ng: 600
6. Lng v cc kon phu cp khc phi tr trong thng ghi
chi hoat ng thng xuyn 20.000
7. Trich BHXH, BHYT, KPC theo quy inh
8. Xut quy tin mt chi lng v phu cp trong ky cho vin
chc
B. Yu cu:
inh khon cc nghip vu kinh t pht sinh.
Bai 6.2:
A. Tai vt HCSN X trong thang 1 nm N co tnh hnh
nh sau: u thang 1 nm N m t s TK co s d nh sau:
vt: 1.000
TK 111: 40.000.000
TK 3321: 1.000.000
TK 334: 2.500.000
TK 661: 3.200.000
Trong thng c cc nghi p vu kinh t:
1. Tin lng v phu cp phi tr cho vin chc trong thng l
20.000.000 ghi chi hoat n g thng xuyn.
2. BHXH phi tr theo ch quy inh cho vin chc: 800.000
3. Khu tr lng, tin nh, i n, nc cua vin chc: 400.000
4. Trich BHXH, BHYT, KPC theo quy inh.
5. Xut quy tin m t chi lng v bhxh cho cng chc (k c s
lng ky trc)l 21.700.000
6. Np bo him xa hi theo quy inh bng TGKB cho c quan qun
l l 4.800
7.
C quan BHXH cp chi BHXH cho vt bng tin gi Kho

bac: 800.000
B. Yu cu:
inh khon cc nghi p vu kinh t pht sinh trn v phn
nh vo s ti khon cua cc ti khon c lin quan.
Bai 6.3:
A. Tai li u tai m t V b n
h vi n X trong qu 3 nm N co
tnh hnh nh sau: (vt: 1.000)
I. S d u k:
- TK 331 l 70.000. Trong chi tit
theo i tng:
+ TK
3311
(X):
25.000
+ TK
3311
(Y):
15.000
- TK 3312:
30.000 (vay tin)
- TK 111:
246.000
- TK 112:
159.000
II. Trong thang co cac nghi p vu phat sinh : (vt:
1.000)
1.
Ngy 1/7 Nhng bn 1 my tr tim cho V Y, nguyn
gi 120.000 a hao mon 60.000 ngi mua cha tr tin, gi
bn 80.000.
2.
Ngy 3/7 Xut quy tin m t cho V ban mn 20.000
3.
Ngy 10/7 Cc khon phi thu v lai tin phiu, kho bac
c xc inh l 8.000
4.
Ngy 13/7 Rut TGKB ng trc tin cho ngi bn ha
cht Z l 50.000 theo hp ng.
5.
Ngy 15/7 Ngi nh n thu sa cha ln nh kho b nh
vi n a sa cha xong, bn giao ung thu tuc tinh tin m
b nh vi n phi tr l 100.000
6.
Ngy 25/7 Rut TGKB thanh ton cho ngi nh n thu
100.000
7.
Ngy 5/8 Theo bin bn kim k TSC m t my chuyn
dung s dung cho vi c iu tri mt cha ro nguyn nhn.
Nguyn gi 50.000 a khu hao 20.000, TSC hinh thnh t
ngun KPHSN.
8.
Ngy 12/8 Tinh hinh mt TSC nghi p vu 7, V quyt
inh bt bu c bi thng 50%, 50% gi tri con lai cho php
xa bo s thu bi thng theo quyt inh phi np vo ngn
sch.
9.
Ngy 20/8 Nh p quy tin m t s tin V ban mn:
15.000
10.
Ngy 29/8 Khon n kh oi cua V ban 5.000 V quyt
inh xa n bng cch tinh vo quy c quan.
11.
Ngy 11/9 Nh n c giy bo C v tin nhng bn
my tr tim l 80.000. S tin ny c php ghi tng ngun
kinh phi hoat ng s nghi p.
12.
Ngy 12/9 Nh p kho ha cht do ngi bn giao, V a

kim nh n gi thc t nh p kho l 50.000.
B. Yu cu:
1. inh khon cc nghi p vu kinh t pht sinh.
2. Vo s ci ti khon 331, 311 cua hinh thc chng t ghi s?
Bai 6.4:
A.
1.
2.
3.
Tai n v SN co thu T trong thang 6/N (vt: 1.000,

cac tai khon co s d hp l):
Ngy 15/6 Tinh s tin lng phi tr cho vin chc, cng
chc 150.000.
Ngy 20/6 Tinh cc khon trich theo lng theo quy inh
Ngy 23/6 Cc khon vin chc con n khu tr lng:
- N tam ng qu han 350.
- N tin phat vt cht 150.
- N tin in thoai 30
Ngy 26/6 Rut d ton kinh phi hoat ng ky bo co v quy
tin mt 150.000 v np BHXH 25.000
5. Ngy 27/6 Chi quy tin mt tr lng vin chc v lao
ng hp ng 141.970 v mua th BHYT cho vin chc
3.750
6. Ngy 27/6 Tinh cc khon khc phi tr cho vin chc v lao
ng hp ng.
- Thng thi ua t quy khen thng 60.000
- Phuc li phi tr trc tip t quy phuc li 160.000
- Phu cp ngoi lng t ngun thu s nghip a b sung
kinh phi hoat ng thng xuyn 1.195.000
- BHXH phi tr trc tip 18.000
7. Ngy 28/6 Tinh s chi hc bng sinh vin 850.000 c ghi
chi hoat ng thng xuyn
8. Ngy 29/6 Nhn tin BHXH cp bu chi bng TGKB 18.000
9. Ngy 29/6Rut TGKB v quy tin mt chi tr cc khon
khc cho lao ng 1.433.000 v chi tr hc bng sinh vin
850.000.
10. Ngy 30/6 Chi tin mt tr cc khon cho lao ng v hc
bng sinh vin.
B. Yu cu:
1. inh khon v ghi ti khon cc nghip vu.
2. M v ghi s cc nghip vu theo hinh thc Nht k chung
- N tam ng qu han: 5.600

- N tin phat bi thng vt cht; 2.400
- N tin in thoai qu han: 480
4. Ngy 27/9 Rut d ton kinh phi hoat ng ky bo co nhp quy
tin mt 2.400.000 v np BHXH 400.000
5. Ngy 29/9 Chi quy tin mt :
- Tr lng cho vin chc v lao ng hp ng: 2.271.520
- Mua th BHYT cho vin chc: 60.000
6. Ngy 29/9 Cc khon khc phi tr cho vin chc v lao ng
hp ng:
- Thng thi ua: 960.000
- Phuc li chi: 2.256.000
- Phu cp ngoi lng t quy thu o tao: 19.120.000 ghi b
sung kinh phi hoat ng thng xuyn.
- BHXH phi tr trc tip 288.000
7. Ngy 30/9 Tinh s hc bng theo quy ch cho sinh vin
1.600.000, trong : thuc kinh phi cp theo d ton l
3.200.000, s con lai b sung t thu o tao cho ngun kinh
phi hoat ng.
8. Ngy 30/9 Rut TGKB v quy tin mt 36.800.000
9. Ngy 30/9 Chi tr cc khon khc cho vin chc 22.928.000 v
chi tr hc bng sinh vin 13.600.000 bng tin mt
B. Yu cu:
1. inh khon v ghi vo ti khon cc nghip vu pht
sinh
Bai 6.5:
2. M v ghi s cc nghip vu theo hinh thc " Chng t
A. Tai li u
cho tai V HCSN K trong thang 10 nm N
- ghi s".
(vt: 1.000, cac tai khon khac co s d hp l)
Bai 6.7 :
1. Ngy 20/10 Tinh s lng phi tr cho vin chc v lao
A. Tai trng ai hc X trong k co tnh hnh nh
ng trong V:
sau: (VT: 1.000)
- Chi HTX:1.780.000
I. S d u k TK 312: 142.000 trong o chi tit:
- Chi d n:
50.000
- 312 A: 20.000 (tam ng nhn vin A i cng
- Chi XDCB: 70.000
tc)
2. Ngy 20/10 Trich cc quy theo quy inh
- 312 B: 36.000 (tam ng nhn vin B thc
3. Ngy 29/10 Rut DTKP
hin ti khoa hc)
- V quy tin m t chi lng: 1.900.000
- 312 C: 86.000 (tam ng nhn vin C mua
- V quy tin m t mua th BHYT: 57.000
nguyn liu)
- N p BHXH 380.000
4. Ngy 30/10 Tr lng 1.900.000 v mua th BHYT l
II. Trong thang co cac nghi p
vu phat sinh:
57.000 bng tin m t.
1. Thanh ton hon tam ng cua anh C mua nguyn li u nh p
5. Ngy 30/10 Nh n 19.000 tin KPC c cp chi
kho 83.000, con lai nh p quy 3.000.
tiu tai V bng TGKB.
2. Thanh ton hon tam ng cho anh A i cng tc, s tin l
6. Ngy 30/10 Chi BHXH cho lao ng trc tip theo bng
19.900, tr lng trong thng s tin anh A tam ng chi cha
k thanh ton l 80.000.
ht.
7. Ngy 31/10 Chi KPC tai V bng tin m t 16.160.
3. Anh B hon chng t ti khoa hc a nghi m
thu 36.000,
8. Ngy 31/10 Quyt ton s chi BHXH trc tip v V
ghi chi thng xuyn.
nh n cp pht bu chi BHXH theo thc t bng TGKB l
4. Tam ng cho anh A s tin m t qung co: 4.000
80.000.
B. Yu cu:
B. Yu cu:
inh khon v phn nh vo TK tng hp, chi tit cho
1. inh khon cc nghi p vu kinh t pht sinh trn v phn
nhi tng tam ng.
tng
vo s ti khon cua cc ti khon c lin quan.
2. M v ghi s k ton theo hinh thc s Nh t k chung,
Bai 6.8
CTGS, NK - SC
A. n v s nghi p
co thu A co cac tai li u
k toan lin
quan n cac khon n phi thu nh sau (vt: 1.000):
Bai 6.6:
I. S d u thang 2/N ca TK 311: 500 trong o
+ TK 3111: 400 (Chi tit cng ty X)
A. Tai n v HCSN co thu D trong thang 9/N co tnh
+ TK 3118: 100 (Chi tit ti sn thiu)
hnh thanh toan lng va cac khon phi np theo
+ Cc ti khon khc c s d hp l
lng nh sau (vt: 1.000, cac tai khon khac co s
d hp l)
II. Cac nghi p vu phat sinh trong thang 2/N:
1. Ngy 25/9 Tinh s tin lng phi tr cho:
1. Ngy 02/2/N xut kho sn phm bn cho cng ty Y, gi
xut kho 86.000, gi bn 99.000 trong thu GTGT 10%, 1
- Vin chc tai n vi: 6.000.000, lao ng hp ng phi
thng sau cng ty Y thanh ton
tr 400.000
2. Ngy 05/2/N nh n c tin do cng ty X tr n ky trc
2. Ngy 25/9 Tinh cc khon trich theo lng theo quy inh.
bng tin gi ngn hng: 300
3. Ngy 26/9 Cc khon vin chc con n khu tr lng.
4.
3.
Ngy 10/2/N thu bi thng v gi tri ti sn pht hi n thiu

theo quyt inh x l bng tin m t: 40, tr dn vo lng
phi tr vin chc: 60
4. Gi tri khi lng cng vi c theo n t hng cua Nh nc
hon thnh c nghim thu thanh ton theo gi thanh ton:
200
5. cc khon chi hoat ng khi quyt ton khng c duy t y
phi thu hi: 20.
B. Yu cu:
inh khon v phn nh vo s k ton cc nghi p vu
kinh t trn.
Bai 6.9:
A. n v s nghi p co thu A co tai li u k toan v cac
khon phi tr nh sau (vt: 1.000)
S d u thang 2/N ca TK 331 : 18.000 Trong o:
+ TK 3311 : 13.000 (Chi tit cng ty B)
+ TK 3318 : 1.000
II.
Cac nghi p vu kinh t phat sinh trong thang 2/N:
1. Chuyn tin gi kho bac v tr n Cng ty B ky trc, s
tin: 13.000
2. Mua v t li u v nh p kho cha tr tin ngi bn, s tin:
5.000
3. Vay tin cua n vi X mua hng ho v nh p kho, s tin:
8.000
4. Quyt inh x l s 01: Xc inh s ti sn tha thng trc 1.000
c b sung kinh phi hoat n g.
B. Yu cu:
kinh t trn.
Bai 6.10
A. n v s nghi p co thu A co cac tai li u
v tnh hnh
thanh toan cac khon phi n p
Nha nc ( vt: 1.000):
I. S u thang 6/N ca TK 333: 10.000 trong o:
+ TK 3331: 7.000
+ TK 3332: 3.000
II. Cc nghi p
vu kinh t phat sinh trong thang 6/N:
1. Doanh thu bn hng ho: 99.000, trong thu GTGT 10%,
a thu bng tin gi ngn hng, gi vn hng bn 36.000
2. S thu thu nh p doanh nghi p qu II/N n vi phi n p
NSNN: 3.000
3. Cc khon thu phi n vi phi n p NSNN: 4.000
4. Thu GTGT u vo pht sinh c khu tr: 12.000
5. Chuyn tin gi ngn hng n p thu GTGT: 4.000 v n p
thu TNDN: 3.000
6. Xut quy tin m t n p tin thu phi: 6.000
B. Yu cu:
kinh t trn
Bai 6.11
a.
1.
2.
3.
4.
5.
Tai n v HCSN V trong thang 12 co cac

nghip vu sau (vt: 1.000, cac tai khon khac
co s d hp l)
Ngy 4/12 Rut d ton kinh phi hoat ng s nghip mua
TSC HH tri gi 437.500 chi phi vn chuyn a tr bng tin
mt l 1.250
Ngy 7/12Xut quy tin mt chi tr tin in thoai cho HTX
37.500
Ngy 10/12 Xut quy tin mt chi tr tin dich vu in nc mua
ngoi ghi chi hoat ng theo gi thanh ton 62.500
Ngy 11/12 Xut kho vt liu, dung cu ghi chi cho HTX
25.000, trong vt liu 7.500 dung cu lu bn 17.500
Ngy 28/12 Tinh lng vin chc phi tr cho HTX 1.000.000
6.
7.
Ngy 29/12 Tinh cc khon trich theo lng theo quy inh
Ngy 30/12 Rut tin gi Kho bac: v quy tin mt 1.025.000,
np quy BHXH cho nh nc (20%) 200.000
8. Ngy 30/12 Xut quy tin mt tr lng cho vin chc
1.000.000 v mua th BHYT cho vin chc 30.000
9. Ngy 30/12 Cui nm quyt ton khi lng XDCB d dang
thuc kinh phi nm ti chinh 46.250
10. Ngy 31/12 Vt t mua dung cho hoat ng thuc kinh phi hoat
ng c nh gi theo s tn kho cui nm l 4.250
11. Ngy 31/12 Kinh phi v chi kinh phi hoat ng thng xuyn c
kt chuyn ch duyt nm sau
B. Yu cu:
1.
in
h khon v ghi ti khon cc nghip vu.
2.
N
m sau gi s cng trinh XDCB hon thnh vi gi quyt ton
50.000 thi hach ton nh th no?
3.
N
m sau s vt t tn kho thuc kinh phi nm trc xut dung
thi k ton ghi nh th no?
4.
N
m sau nu kinh phi nm trc v chi dung kinh phi nm trc
c duyt thi hach ton th no s chi c duyt, s chi
khng c duyt do sai ch ?
Bai 6.12
A. Tai liu cho tai 1 n v HCSN E co tnh hnh thanh toan
kinh ph cp phat ni b nh sau (vt: 1.000, cac tai
khon khac co s d hp l)
1. Nhn thng bo d ton kinh phi c cp trong qu I/N
trong hoat ng thng xuyn 15.000.000, xy dng
c bn 5.000.000
2. Phn phi d ton kinh phi hoat ng thng xuyn nm
cho n vi F 10.400.000 v kinh phi XDCB qui I/N
2.080.000
3. n vi F bo co a rut d ton kinh phi qui 1 chi tiu
bng tin gi kho bac 4.680.000, trong DTKP XDCB:
2.080.000
4. Cho php F b sung kinh phi hoat ng v kinh phi
XDCB t ngun thu s nghip 1.430.000, trong kinh
phi hoat ng thng xuyn l 1.300.000
5. Cp pht b sung kinh phi hoat ng 863.200 v kinh phi
XDCB 520.000 cho F bng chuyn khon ngoi d ton
kinh phi.
6. n vi F bo a tip nhn kinh phi hoat ng thng
xuyn t ngun ngn sch ia phng bng tin gi kho
bac l 403.000
7. Cui qu I/N n vi phu thuc F np bo co quyt ton
gm cc khon:
a. Chi ph thng xuyn theo bo co: 5.063.500
Chi lng v cc khon phu cp cho vin chc

4.160.000
Quy phi np theo lng 17% ghi chi: 707.200
Hc bng phi tr cho sinh vin: 127.400
Chi mua vt liu bng tin mt: 68.900

b. Chi XDCB hon thnh quyt ton theo s kinh ph
XDCB cp cho F qu I/N l 2.730.000
B. Yu cu.
1. inh khon v ghi vo ti khon cua n vi E cp trn.
2. M v ghi s Nht k chung cc nghip vu a cho tai n
vi E (Nht k chung v s ci TK 341).
3. Tai n vi F cc nghip vu c hach ton th no?
Bai 6.13
A. n v HCSN X la n v d toan cp 2, n v HCSN Y la
n v d toan cp 3
I. k c hai n v co s d nh sau (vt: 1.000).
n v X
n v Y
TK 111: 156.000
TK 111: 20.000
TK 112: 210.000
TK 112: 142.000
TK 341 (Y): 50.000
TK 342 (X): 20.000 (D c)
TK 431: 62.000
Cc ti khon khc c s d
TK 1552: 90.000
hp l
TK 342(Y): 20.000 D n
II. Trong k co cac nghip vu kinh t phat sinh sau:
1. n vi X cp b sung kinh phi HSN cho n vi Y:
Tin mt: 50.000
TGKB:
70.000
2. n vi X mua vt liu nhp kho s dung cho HSN cha
thanh ton cho ngi bn 42.000, phi vn chuyn thanh ton
bng tin mt 1.800.
3. Theo yu cu cua n vi X, n vi Y thanh ton h ngi bn
cua X s tin 42.000 bng TGKB.
4. n vi X xut kho mt s hng ho bn cho khch hng K,
gi vn l 25.000, gi bn cha c thu GTGT 10% l 41.000,
K chp nhn thanh ton.
5. n vi Y thu h s tin cho n vi X t khch hng K thanh
ton bng TGKB 45.400
6. n vi Y nhn c thng bo cua n vi X phn phi quy
phuc li l 5.000
7. n vi X chi h cho n vi Y tin thanh ton vn phong
phm cua ngi bn bng TM:1.800
8. Cui ky 2 n vi thanh ton bu tr cho nhau v cc khon chi
h, thu h.. v thanh ton cho nhau phn chnh lch bng tin
mt
B. Yu cu:
1. inh khon v phn nh cc nghip vu trn
2. Ghi vo s chi tit 341, 342
3. Ghi vo s ci TK 341, 342 cua hinh thc nht k chung
Bai 6.14
A.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
Tai n v HCSN co thu Y trong qu I nm tai chnh N

co cac nghip vu sau: (vt: 1.000, cac tai khon khac
co s d hp l)
Ngy 2/1 Nhn d ton kinh phi hoat ng thng xuyn nm
ti chinh 3.960.000
Ngy 3/1 Rut d ton kinh phi hoat ng thng xuyn v quy
tin mt 880.000
Ngy 20/1 Rut d ton kinh phi HTX tr tin mua nguyn
vt liu nhp kho theo gi thanh ton 44.000 v chi trc tip
cho hoat ng thng xuyn 396.000
Ngy 25/1 Rut d ton kinh phi HTX cp cho n vi phu
thuc 528.000
Ngy 3/3 Nhn bn giao t nh thu cng trinh sa cha ln thuc
hoat ng thng xuyn tri gi 35.200
Ngy 15/2 Rut d ton kinh phi HTX chi thanh ton tin
thu thu sa cha 40.000
Ngy 28/2 Tin lng phi tr vin chc trong thng 2 l:
440.000
Ngy 28/2 Cc khon trich theo lng theo quy inh
Ngy 5/3 Rut d ton chi HTX mua TSC HH a bn giao
cho s dung theo gi mua c thu GTGT 10% l 792.000. Chi
phi mua, lp t chay th chi bng tin mt 9.900.
Ngy 7/3 Xut vt liu chi dung cho hoat ng TX 44.000
Ngy 10/3 Nhn d ton kinh phi hoat ng khng thng
xuyn nm ti chinh 1.500.000
Ngy 16/3 Cp kinh phi hoat ng TX cho cp di bng tin
mt 594.000
Ngy 17/3 Rut d ton kinh phi hoat ng khng TX cp cho
cp di 660.000
Ngy 21/3 Rut d ton chi H khng TX chi thanh ton dich
vu mua ngoi 239.800
Ngy 24/3 Chi khc cho hoat ng TX bng tin mt 91.300
16. Ngy 30/3Duyt quyt ton chi cua cp di theo s cp a

dung.
B. Yu cu.
2. M v ghi s theo hinh thc "Nht k chung".
Bai 7.1:
A. Tai liu cho tai n v s nghip G (vt: 1.000, cac tai
khon khac co s d hp l):
I. Tnh hnh kinh ph va s dung kinh ph ngay 1/10/N.
461: 1.996.800 (4611: 512.000; 4612: 1.484.800 )
661 1.996.000 (6611: 512.000; 6612: 1.484.000)
II. Nghip vu phat sinh qu IV/N:
1. Rut d ton kinh phi hoat ng qu IV v ti khon TGKB
2.560.000
2. B sung kinh phi hoat ng qu IV/N t ngun thu s nghip
a c chng t ghi thu, ghi chi11.520.000
3. Nhn cp pht kinh phi theo lnh chi tin 64.000
4. Chi hoat ng thng xuyn pht sinh trong ky gm:
- Lng lao ng thuc quy lng phi tr: 1.024.000
- Lng cho lao ng hp ng phi tr: 384.000
- Cc khon phi np theo lng ghi chi (17%): 174.080
- Chi phu cp khc ngoi d ton kinh phi c ghi chi
vin chc l 8.448.000
- Chi thanh ton tin hc bng cho sinh vin theo quyt
inh: 3.584.000, trong thuc quy kinh phi cp pht
theo d ton l 512.000
- Chi tr in nc cho HTX bng TGKB 51.200, bng
tin mt 38.400
- Xut dung cng cu lu bn cho hoat ng: 20.480
- Mua my vi tinh vn phong cho HTX: 202.240 tr bng
TGKB, a bn giao cho s dung.
- S kinh phi cp pht cho n vi phu thuc bng tin mt
l: 217.600
5. Chi kinh phi qu trc a c duyt y theo thc t chi kt
chuyn ch duyt.
6. n vi phu thuc bo s kinh phi cp, cp trn duyt y s chi
theo chng t 217.600.
7. Kinh phi chi qu IV kt chuyn ch duyt trong nm (N+1)
B. Yu cu:
1. inh khon v ghi ti khon cc nghip vu qu IV
2. M v ghi s theo hinh thc "Nht k chung" cho qu IV.
Bai 7.2:
A. Tai liu tai n v SNCT T trong nm tai chnh N co tnh
hnh kinh ph hoat ng va chi tiu kinh ph nh sau (vt:
1.000):
I. S d ngay 1/12/N:
- 461: 1.053.000 (4611: 270.000; 4612: 783.000)
- 661 1.053.000 (6611: 270.000; 6612: 783.000
II. Cac nghip vu thang 12/N.
1.
Rut d ton kinh phi hoat ng qu IV/N v TGKB
1.350.000
2.
B sung kinh phi hoat ng nm N bng ngun thu s nghip
a c chng t ghi thu, ghi chi 6.075.000
3.
Nhn cp pht theo lnh chi tin l 33.750
4.
Chi hoat ng thng xuyn c ghi chi trong thng
12/N.
- Chi lng cho vin chc: 675.000
- Chi lng cho lao ng hp ng: 202.500
- Cc khon phi np theo lng ghi chi : 114.750
Chi tr phu cp khc cho lao ng trong n vi ngoi d

ton kinh phi hoat ng c ghi chi hoat ng thng
xuyn 4.455.000
- Hc bng phi tr cho sinh vin theo quyt inh l
1.890.000 trong chi bng d ton kinh phi hoat ng
270.000
- Chi in nc bng TGKB 27.000, chi np in thoai
bng tin mt 20.250
- Xut dung cu lu bn cho hoat ng thng xuyn 10.800
- Mua my vi tinh vn phong cho hoat ng thng xuyn
63.450 cha tr tin, a bn giao s dung.
2. Quyt ton kinh phi nm ti chinh N cha c duyt kt
chuyn ch duyt trong nm (N+1)
B. Yu cu:
2. M v ghi s k ton cho thng 12/N theo hinh thc s "Nht
k
chung".
3. S kinh phi nm trc nu c dut trong nm bo co s
hach
ton nh
th no?
Bai 7.3:
A. Tai liu cho tai n v s nghip Y (vt: 1.000, cac tai
1. Nhn d ton kinh phi hoat ng c phn phi 1.440.000
2. Rut d ton kinh phi hoat ng v quy tin mt chi 320.000
3. Rut d ton kinh phi hoat ng tr tin mua vt t nhp kho
16.000
4. Rut d ton kinh phi hoat ng mua dung cu dung trc tip
cho b phn 144.000
5. Rut d ton kinh phi hoat ng cp cho n vi cp di
192.000
6. Chi sa cha ln khu nh vn phong thu thu a bn giao cho
s dung 12.800
7. Rut d ton kinh phi hoat ng thanh ton tin cho nh thu
sa cha ln 12.800
8. Tng s tin lng phi tr vin chc ghi trong nm 160.000
9. Quy phi np theo lng c ghi chi hoat ng 27.200
10. Dung d ton kinh phi hoat ng mua TSC HH a bn giao
cho s dung theo gi mua 288.000, chi phi lp t chay th
bng tin mt 3.600
11. Xut kho vt liu cho hoat ng 16.000
12. Rut d ton kinh phi hoat ng v quy tin mt 120.000
13. Rut d ton kinh phi hoat ng chi tr tin mua vt liu vn
phong dung cho hoat ng 20.000
14. Cp kinh phi hoat ng cho n vi phu thuc bng tin mt
216.000
15. Cp kinh phi cho cp di bng rut d ton kinh phi hoat ng
240.000
16. Chi dich vu in nc cho hoat ng l 120.400, trong chi
bng d ton kih phi hoat dng rut 87.200, con lai chi bng
tin mt 33.200.
17. Duyt chi cho cp di theo s kinh phi cp phat nm ti
chinh.
18. Ghi kt chuyn kinh phi v s dung kinh phi nm nay ch
duyt nm sau.
B.
Yu cu:
1. inh khon v ghi ti khon
2. M v ghi s cc nghip vu trn s cua hinh thc "Nht k
chung".
Bai 7.4:
1.
2.
3.
4.
5.
6.
1.
2.
A. Cho tai liu tai mt n v hanh chnh s nghip co

thu nh sau (vt: 1.000, cac tai khon khac co s d
hp l)
Nhn kinh phi Nh nc t hng bng lnh chi tin 150.000
Tp hp chi phi thc hin n t hng thc t pht sinh:
- Gi tri vt liu xut kho s dung cho n t hng 65.000
- Gi tri vt liu mua ngoi cha tr dung trc tip cho n
t hng 25.000
- Cc khon phi tr cng nhn vin 20.000
- Trich BHXH, BHYT, KPC theo ty l quy inh
- Thanh ton tam ng cho nhn vin thc hin n t hng
4.000
- Chi phi khc pht sinh bng tin mt 3.200, bng chuyn
khon 4.000
Mua mt TSC a vo s dung ngay theo nguyn gi 15.000
bng ngun kinh phi theo n t hng cua nh nc. Tin
mua cha thanh ton.
Hon thnh n t hng c nghim thu theo gi thanh ton
150.000
Kt chuyn chi phi thc t thc hin n t hng xc inh
chnh lch thu chi
Trich lp quy c quan t chnh lch thu ln hn chi theo n
t hng cua Nh nc trong quy khen thng 5.000, quy
phuc li 200
B. Yu cu:
inh khon cc nghip vu trn
M v ghi s theo hinh thc nht k chung, s ci TK 465, TK
635
Bai 7.5:
A. Cho tai liu tai mt n v hanh chnh s nghip co
thu nh sau (vt: 1.000, cac tai khon khac co s d
hp l)
1. Mua mt TSC tri gi 120.000, cha tr ngi bn. Chi phi
tip nhn a chi bng tin mt 1.500. Ti sn c mua bng
ngun kinh phi hoat ng
2. Dung s tit kim chi trong ngun kinh phi nh nc cp theo
n t hng mua mt s TSC a vo s dung ngay theo
nguyn gi 21.000. Tin mua a thanh ton bng chuyn
khon
3. Thanh l mt TSC ang dung cho qun l d n bit nguyn
gi ti sn l 60.000, a hao mon 58.000. Chi phi thanh l a
chi bng tin mt 500. Ngi mua chp nhn mua theo gi
2.800 v a thanh ton bng chuyn khon
4. Mua mt TSC dung cho sn xut theo n t hng cua Nh
nc tri gi 34.000. Chi phi lp t 1.000. Tin mua v chi phi
khc a thanh ton ton b bng tin mt. Bit ti sn ny
c mua bng ngun kinh phi Nh nc cp thc hin
n t hng
5. iu chuyn cho n vi cp di mt TSC ang dung c
nguyn gi 42.000, a hao mon 20.000
6. Tip nhn mt TSC do cp trn iu ng theo gi tri con lai
trn s cua n vi cp trn l 20.000
B. Yu cu:
1.
inh khon cc nghip vu kinh t trn
2.
M v ghi s cc nghip vu kinh t theo hinh thc Nht k s ci
Bai 7.6:
A. Cho s d u k cac TKKT tai bnh vin Bach Mai:
(vt: 1.000)
TK 111: 156.000
TK 112: 242.000
TK 461: 142.000
TK 661: 120.000
Trong ky c cc nghip vu kinh t pht sinh nh sau (vt:
1.000):
1. Thu vin phi cua bnh nhn iu tri bng tin mt:
450.000.
2. Theo quy inh s thu vin phi c phn phi nh sau:
60% b sung kinh phi hoat ng thng xuyn.
30% chi bi dng cho CBCNV lm vic
5% chuyn v c quan chu qun b qun l
5% Trich lp quy khen thng.
3. Chi phi khm cha bnh bng tin mt: 20.000
4. Xut quy khen thng cho CBCNV: 10.000
5. Xut quy np cho c quan cp trn: 6.500
6. Chi cng tc phi bng tin mt: 3.000
7. Xut quy tin mt mua my mc thit bi dung cho hoat
ng khm, cha bnh 20.000. Chi phi trc khi s dung
1.000. Ti sn ny mua t ngun vin phi b sung kinh
phi.
8. Dung TGNH mua mt s thuc iu tri bnh a nhp
kho 28.000
B. Yu cu:
1. inh khon cc nghip vu kinh t pht sinh.
2. Ghi vo s chi tit TK 511 v s ci TK 511 cua hinh thc
chng t ghi s.
Bai 7.7:
A. Cho s d u ky cc TKKT tai vin th nghim cng
ngh sinh hc K nh sau: vt: 1.000
TK 111: 124.000
TK 112: 241.000
TK 631: 21.000
TK 152: 58.000
TK 461: 49.000
Trong ky c cc nghip vu kinh t pht sinh nh sau (vt: 1.000):
1. Nhn DTKP do b cp thuc ngun KPHTX: 500.000
2. Rut d ton KPHTX chuyn vo TGKB 100.000, tin
mt 50.000
3. Mua vt liu nhp kho phuc vu cho HSXKD thanh ton
bng TM: 70.000
4. Xut vt liu phuc vu cho SXKD 50.000
5. Tin lng phi tr cho cc i tng trong vin:
Vin chc thuc HTX: 40.000
Nhn vin thuc b phn SXKD: 12.000
6. BHXH, BHYT, HPC trich theo quy inh cua ch trn
lng vin chc thc t v lng lao ng SXKD.
7. Dich vu mua ngoi thanh ton bng TGKB phuc vu
HTX: 24.000, phuc vu HSXKD: 21.000
8. Dich vu cua HSXKD a hon thnh v c khch
hng chp nhn vi gi 120.000
B. Yu cu
1. inh khon v phn nh cc nghip vu vo TKKT?
2. Ghi vo s chi tit, tng hp cc TK cua hinh thc chng
t ghi s, NKC v NKSC.
Bai 7.8:
A.
1.
2.
Tai liu tai n v HCSN M co tnh thnh tip nhn va s

dung kinh ph d an nm N nh sau (vt: 1.000, cac tai
khon khac co s d hp l).
Nhn thng bo DTKP d n 1.250.000
Rut DTKP d n v quy tin mt chi tiu 1.250.000
trong kinh phi qun l d n 375.000.
3.
Mua vt liu cho thc hin d n a tr bng tin mt

250.000
4. Mua ti sn hu hinh phuc vu cho vic thc hin d n
500.000, a tr bng tin mt.
5. Lng tr cho d n 75.000, trong qun l d n l
11.250
6. Tinh cc khon chi tin mt mua vt liu cho qun l d
n l 37.500
7. Mua ti sn c inh phuc vu qun l d n 262.500 a tr
bng tin mt.
8. Chi bng tin mt cho:
Thc hin d n 11.250
Qun l d n: 13.750
9. Dich vu in nc cho qun l d n l 22.500, thc hin
d n 50.000 a tr bng tin mt.
10. Dich vu thu vn phong qun l d n phi tr a tr bng
tin mt 27.500
11. Quyt ton kinh phi d n nm N c duyt..
B. Yu cu:
2. M v ghi s cc nghip vu theo hinh thc Chng t ghi
s
3. Kinh phi v s dung kinh phi d n nm ti chinh N c
quyt ton nh th no nu:
Kinh phi d n c duyt cng nhn 95%
Chi Kinh phi d n sai ch khng c duyt
5%
Bai 7.9:
A. Tai liu tai n v HCSN Y thang 6/N (1.000, cac tai
I.
Chi ph kinh doanh dch vu d dang 11.120 ( chi
ph qun l)
II.
Cac nghip vu phat sinh trong thang 6/N.
1. Chi phi khu hao TSC cua hoat ng dich vu 2.780
2. Chi phi dich vu mua ngoi dung cho hoat ng dich vu a
tr bng tin mt 36.140, thu GTGT 5%
3. Chi phi in thoai tr bng chuyn khon 34.750, thu
GTGT 10%
4. Thanh l 1 TSC cua hoat ng thng xuyn.
Nguyn gi: 83.400
Hao mon luy k: 69.500
Gi tri bn thu hi sau thanh l 11.120 bng tin
mt
5. Chi phi tin lng phi tr cho hoat ng dich vu kinh
doanh 27.800
6. Tinh quy trich phi np theo lng (19%) 5.282.
7. Nhng bn TSC hu hinh cua Kinh doanh:
Nguyn gi: 139.000
Thu bn TSC phi thu 13.900
Chi bn ti sn bng tin mt: 1.390
8. Chi qun l khc tinh cho hoat ng kinh doanh 33.360 c
ghi gim chi hoat ng thng xuyn.
9. Pht hin thiu 1 TSC cua hoat ng thng xuyn, n
vi lm thu tuc ghi thanh l.
Nguyn gi: 34.750.
Gi tri con lai nu thiu mt ch x l thu hi l
6.950
10. Quyt inh x l gi tri thiu mt TSC bng cch:
oi bi thng bng cch tr lng: 10%
Xa bo s phi thu: 90%
11. Dich vu hon thnh bn giao cho khch hng.
Gi vn hoat ng kinh doanh dich vu: 117.872
Chi phi qun l kt chuyn l 33.360

Chi sn xut, kinh doanh khc (thanh l, bn
TSC) 12.510
Doanh thu hoat ng kinh doanh dich vu
195.990 a thu bng chuyn khon.
12. Cc inh chnh lch thu, chi hoat ng kinh doanh v kt
chuyn 57.963.
B. Yu cu:
1. inh khon v ghi TK cc nghip vu pht sinh
2. M v ghi s cc nghip vu trn s cua hinh thc NKC,
CTGS, NKSC.
Bai 7.10:
A. Tai liu cho tai n v HCSN nm N nh sau (vt:
1.000, cac tai khon khac co s d hp l):
I.
Chi ph kinh doanh dch vu d dang 1.815,5 (phi
ph ban hang)
II.
Chi phat sinh trong k:
1. Chi tin lng tinh theo s phi tr cua hoat ng cung
cp dich vu kinh doanh 14.500
2. Tinh cc khon phi np theo lng (19%) 2.465
3. Khu hao thit bi v TSC khc cua hoat ng kinh
doanh l 1.450.
4. Chi phi dich vu mua ngoi phi tr gi cha thu18.850,
thu GTGT 10%
5. Chi phi in thoai cho kinh doanh dich vu chi bng tin
mt 1.595, thu GTGT 10%
6. Chi qun l hnh chinh tinh cho hoat ng kinh doanh
17.400 c ghi gim chi hoat ng thng xuyn.
7. Dich vu hon thnh cung cp cho khch hng theo gi
dich vu 90.965, thu GTGT 10%, a thu bng tin mt
50%, bn chiu phi thu 50%.
8. Thanh l TSC kinh doanh:
Nguyn gi: 217.500
Hao mon luy k 214.600
Thu thanh l bng tin mt: 7.250
Chi thanh l bng tin mt: 725
9. Pht hin thiu mt 1 TSC hu hinh dung cho hoat ng
HCSN, lm thu tuc thanh l:
Nguyn gi: 43.500
Gi tri con lai TSC thiu mt ch x l thu hi.
10. X l gi tri TSC thiu mt:
Xa bo s thiu mt 30%
S con lai thu bi thng bng tin mt 725, con
lai khu tr lng 10 thng lin tuc t thng bo
co.
11. Kt chuyn v xc inh chnh lch thu, chi hoat ng
kinh doanh.
B. Yu cu:
1. inh khon v ghi ti khon cc nghip vu pht sinh
2. Ghi s k ton theo hinh thc Chng t ghi s.
Bai 7.11:
A. Tai liu cho tai n v HCSN thang 6/N (vt: 1.000,
cac tai khon khac co s d hp l).
I.
Chi ph kinh doanh sn xut d dang 61.920 (sn
xut sn phm)
II.
Chi ph phat sinh thang 6/N:
1. Chi phi khu hao TSC cua hoat ng SXKD 15.480
2. Chi phi in nc mua ngoi cho hoat ng SXKD phi
tr 201.240
3. Chi phi tin lng phi tr cho hoat ng SXKD 94.800.
4. Trich cc quy phi np tinh cho chi phi SXKD 18.012.
5.
6.
7.
Chi phi in thoai a thanh ton bng tin mt 193.500

Chi qun l tinh cho hoat ng kinh doanh 185.760.
Nhng bn TSC kinh doanh, nguyn gi: 774.000, KH
luy k: 748.200, thu bn TSC cha thanh ton: 77.400,
chi bn TSC bng tin mt: 7.740.
8. Xut vt liu dung cho hoat ng SXDK 464.000
9. Thanh l 1 TSC cua hoat ng kinh doanh, nguyn gi:
464.400, hao mon a khu hao: 412.800, gi tri bn thu
hi sau thanh l bng tin mt: 61.920.
10. Pht hin thiu mt 1 TSC hu hinh cua hoat ng
thng xuyn, nguyn gi: 193.500, hao mon luy k
154.800, gi tri thiu mt ch x l phi thu: 38.700.
11. Cui ky tinh gi thc t 10.000 sn phm hon thnh
nhp kho. Bit chi phi SXKD d dang cui ky 77.400
12. Xt sn phm bn cho khch hng, s lng xut: 5.000
sn phm, gi vn sn phm xut kho 485.000, doanh thu
bn phi thu 688.240.
13. Xc inh chnh lch thu > chi kinh doanh v kt chuyn.
14. Quyt inh b sung 30% s chnh lch thu, chi cho kinh
phi HTX, 50% cho ngun vn kinh doanh v 20% cho
quy c quan.
B. Yu cu:
1. inh khon v ghi ti khon, bit n vi tinh thu VAT
theo phng php khu tr
2. M v ghi s theo hinh thc Chng t ghi s.
3. Gi tri TSC thiu mt s c hach ton th no theo
quyt inh x l sau:
15% Khu tr lng bi thng gi tri mt.
35% ghi huy bo gi tri thiu.
50% ghi chi hoat ng thng xuyn?
Bai 7.12:
A.
Tai liu cho: n v HCSN co tnh hnh thu, chi va kt

qu hoat ng nm tai chnh N (1.000, cac tai khon
khac co s d hp l):
1. Thu s nghip trong nm 19.200.000, trong :
Thu tin mt: 12.000.000
Thu chuyn khon kho bac: 7.200.000
2. Thu t hoat ng dich vu kinh doanh 11.760.000.
Trong o:
Thu bng tin mt: 4.704.000
Thu bng chuyn khon: 7.056.000
3. Chi bng tin mt cho hoat ng s nghip 10.560.000 t
ngun kinh phi b sung t thu s nghip 12.000.000.
4. Quyt inh thu s nghip con lai chuyn b sung kinh phi
XDCB 50%, phi np nh nc 50%.
5. Chi kinh phi kinh doanh kt chuyn vo ngun thu kinh
doanh dich vu l 6.000.000.
6. Kt chuyn thu > chi hoat ng dich vu kinh doanh ch
phn phi.
7. Chnh lch thu > chi c phn phi nh sau:
B sung quy khen thng: 20%
B sung quy phuc li: 20%
B sung vn kinh doanh: 60%
8. Quyt inh khen thng cho cn b vin chc 552.000
9. Chi quy phuc li thanh ton cng trinh XDCB hon thnh
bn giao cho s dung vi gi tri quyt ton 366.000 v chi
phuc li trc tip bng tin mt 300.000
B. Yu cu:
1. inh khon va ghi ti khon cc nghip vu.
2. M v ghi s k ton hinh thc NKC, NKSC,
CTGS.
Bai 7.13
A. Tai liu cho tai n v HCSN X (vt: 1.000, cac tai
khon khac co s d hp l):
I.
1.
Thu cac loai thc hin trong nm tai chnh N:

Thu s nghip o tao (hc phi):
Thu bng tin mt: 15.600.000
Thu chuyn khon qua h thng ti khon kho
bac: 13.000.000
2. Thu hoat ng dich vu h tr o tao:
Thu dich vu hng n, gii kht bng tin mt
trong nm: 234.000
Thu dich vu trng xe: 1.404.000 bng tin mt.
Thu dich vu khoa hc, t vn tai cc trung tm,
vin 3.120.000, trong bng tin mt
1.664.000, TGKB 1.456.000
3. Thu thanh l nhng bn ti sn, dung cu:
Thu bn thanh l dung cu ging ng: 18.200
bng tin mt.
II.
Chi hat ng
1. Chi tin mt c ghi chi s nghip thng xuyn t
ngun thu s nghip b sung ngun kinh phi 15.730.000
2. Chi kinh doanh a chi gm:
Chi lng phi tr cho hat ng kinh doanh
650.000
Cc khon phi np theo lng (19%): 123.500
Vt t xut kho cho kinh doanh: 19.500
Chi khu hao ghi cho hoat ng kinh doanh:
15.600
Chi in nc, in thoai, dich vu khc bng tin
mt cho kinh doanh: 455.000
Chi thanh l TSC s nghip bng tin mt: 390
III.
Quyt toan tai chnh v ngun thu s nghip,
chnh lch thu, chi kinh doanh:
1. B sung kinh phi hoat ng t ngun thu s nghip o
tao la 15.730.000
2. B sung t ngun thu s nghip o tao cho ngun kinh
phi XCCB 12.870.000
3. Chnh lch thu > chi thanh l TSC c quyt inh x
l nh sau:
Phi np thu thu nhp doanh nghip 25%
B sung quy khen thng 20%
B sung quy phuc li 20%
B sung ngun vn kinh doanh 35%
IV.
Chi dung quy c quan cho:
Khen thng: 598.000
Quyt ton cng trinh XDCB hon thnh bng quy
phuc li 136.500 dung cho hoat ng phuc li
Chi phuc li trc tip bng tin mt 455.000
B. Yu cu
2. M v ghi s theo hinh thc NKSC, CTGS, NKSC.
Bai 7.14:
A. Tai n v HCSN Q co tai liu sau v kinh ph d an
va s dung kinh ph d an qu IV/N (vt: 1.000)
1. Nhn d ton kinh phi d n qu IV c giao 1.800.000,
trong d ton kinh phi qun l d n 30%, thc hin
d n 70%.
2. Rut d ton kinh phi d n v quy tin mt chi tiu,
trong : d ton kinh phi qun l d n 270.000, d ton
kinh phi thc hin d n l 630.000
3. Mua vt liu cho thc hin d n chi bng tin mt
160.000, tr bng d ton kinh phi thc hin d n rut
thanh ton 180.000.
4. Mua TSC hu hinh cho thc hin d n 720.000, trong
tr bng tin mt 40%, tr bng d ton kinh phi rut
60%.
5.
Lng phi tr cho d n 54.000, trong qun l d n

l 8.100, thc hin d n 45.900
6. Tinh cc khon chi mua vt liu dung trc tip cho qun
l d n 54.000 (bng tin mt 30%, bng d ton kinh
phi 70%)
7. Mua thit bi cho qun l d n 378.000, trong chi bng
tin mt 189.000, con lai tr bng d ton kinh phi d n
rut thanh ton.
8. Chi tin mt cho thc hin d n: 8.100, qun l d n:
9.900.
9. Rut d ton kinh phi d n tr dich vu mua ngoi cho:
Thc hin d n: 54.000

Qun l d n: 9.900
10. Dich vu in nc a chi:
Bng tin mt cho qun l d n 16.200, cho thc
hin d n 36.000
Rut d ton kinh phi tr tin dich vu mua cho qun l
d n 16.200, thc hin d n 36.000
11. Dich vu thu vn phong qun l d n a chi tr trc tip
bng tin mt l 19.800,bng d ton kinh phi d n rut l
27.900.
12. Quyt ton kinh phi d n c duyt, kt chuyn chi d
n sang ngun kinh phi d n.
B. Yu cu:
2. M v ghi s Nht k chung, s ci ti khon 662 v 462.
3. Nu kinh phi d n v chi d n c duyt trong nm sau
thi hach ton nh th no?
Bai 7.15:
A. Tai n v HCSN co thu Z, co tai liu nh sau ( vt:
1.000)
1. Xut quy tin mt tr tin in thoai 20.250 cho hoat ng
thng xuyn.
2. Xut quy tin mt tr tin in nc mua ngoi 33.750
cho hoat ng thng xuyn.
3. Xut kho vt liu, dung cu cho hoat ng thng xuyn
13.500, trong vt liu 4.050, cng cu dung cu 9.450.
4. Tinh lng vin chc phi tr cho hoat ng thng
xuyn 540.000
5. Tinh quy phi np theo lng (BHXH, BHYT)
17% lng ghi chi hoat ng thng xuyn.
6% lng ghi tr trc tip lng phi tr vin chc.
6. Rut TGKB:
V quy tin mt: 553.500
Np BHXH cho nh nc: 108.000
7. Xut quy tin mt chi tr lng cho vin chc 507.600 v
mua th BHYT cho vin chc 16.200.
8. Mua 1 TSC hu hinh dung cho hoat ng thng xuyn,
trong rut d ton kinh phi 236.250, chi vn chuyn tr
bng tin mt 6.750.
9. Cui nm quyt ton khi lng XDCB d dang thuc
kinh phi HTX nm ti chinh l 24.975.
10. Vt t mua dung cho hoat ng thng xuyn thuc kinh
phi hoat ng c nh gi theo s tn kho ghi chi hoat
ng nm ti chinh l 20.290
11. Chi kinh phi hoat ng thng xuyn kt chuyn ch
duyt nm ti chinh sau N+1
B. Yu cu:
1. inh khon v ghi ti khon cc nghip vu pht sinh.
2. M v ghi s cc nghip vu theo hinh thc s "Nht k
chung".
3. Gi s sang nm (N+1) quyt ton kinh phi nm N c
duyt theo thc t thi k ton ghi s th no cho cc
trng hp:
10% chi sai ch ghi ch thu theo s xut ton.

90% chi c duyt theo s kinh phi cp nm N.
Tng s kinh phi hoat ng nm trc a nhn l
1.350.000, kt d ngn sch cua kinh phi hoat ng
kt chuyn s dung nm nay.
Bai tp tng hp 1:
A. Tai liu tai mt n v hanh chnh s nghip co hoat
ng kinh doanh tnh thu gia tr gia tng theo
phng phap khu tr trong qu I/N (vt 1.000)
I. Tnh hnh u qu:
- Tam ng:
70.000
- Phi tr nh cung cp:
270.000
- Phi tr vin chc:
60.000
- Phi tr n vay:
100.000
- Hao mon TSC:
60.000
- Ngun vn kinh doan:
400.000
- Chnh lch thu chi, cha x l (d c):
100.000
- Ngun kinh phi hoat ng:
- Nm nay:
900.000
- Nm trc:
300.000
- D ton kinh phi hoat ng:
1.300.000
- Ti sn c inh HH:
1.560.000
- Nguyn vt liu:
350.000
- Thnh phm, hng ha: 160.000
- Tin mt:
100.000
- Phi thu ngi mua:
150.000
- Chi phi SXKD d dang:
80.000
- Ngun kinh phi a hinh thnh TSC
600.000
- Chi hoat ng nm trc:
250.000
- Dung cu:
70.000
II. Cac nghip vu phat sinh trong qu:
1. Ngy 2/1 Ngi mua thanh ton ton b tin hng con n
ky trc bng chuyn khon.
2. Ngy 3/1 Xut kho vt liu cho sn xut 160.000, cho
hoat ng s nghip 150.000
3. Ngy 4/1 Tinh ra tng s tin lng phi tr cho cn b,
cng chc v cng nhn sn xut trong ky 360.000, trong
cho b phn cn b, cng chc hnh chinh s nghip
300.000, b phn cng nhn sn xut 60.000 (trong
nhn vin trc tip sn xut 40.000, nhn vin qun l
20.000)
4. Ngy 10/1 Trich KPC, BHXH, BHYT theo ty l quy
inh.
5. Ngy 13/1 Trich khu hao TSC b phn sn xut
25.000
6. Ngy 18/1 Nhn kinh phi hoat ng, tng s 800.000,
bao gm:
Tin mt: 100.000
Tin gi kho bac: 230.000
Vt liu: 140.000
Ti sn c inh hu hinh: 330.000.
7. Ngy 21/1 Chi phi dich vu mua ngoi s dung cho hoat
ng sn xut a tr bng tin tam ng (gm c thu
GTGT 10%) l 33.000.
8. Ngy 24/1 Xut dung cu cho hoat ng s nghip 40.000,
cho hoat ng sn xut 20.000.
9. Ngy 25/1 Nhp kho thnh phm t sn xut s lng
10000 sn phm
10. Ngy 2/2 Xut bn trc tip tai kho cho ngi mua 9000
thnh phm, gi bn cha thu 70.000, thu GTGT 10%.
Tin hng ngi mua s thanh ton vo qu sau.
11. Ngy 4/2 Cc chi phi vn chuyn, bc d hng tiu thu a

chi bng tin mt 6.000
12. Ngy 8/2 Rut d ton kinh phi s nghip chi trc tip cho
hoat ng s nghip 100.000
13.
Ngy 10/2
Nhn vin tr bng tin mt b sung ngun kinh phi hoat
ng a c chng t ghi thu, ghi chi 200.000.
14. Ngy 20/2 B sung ngun kinh phi hoat ng t chnh
lch thu, chi 50.000
15. Ngy 23/2 Rut d ton kinh phi s nghip 190.000, trong
mua dung cu hoat ng ( a nhp kho) tri gi 40.000,
thanh ton cho ngi bn 150.000.
16.
Ngy 27/2
Bo co quyt ton nm trc c duyt, cng nhn s chi
hat ng 250.000 c kt chuyn vo ngun kinh phi. S
kinh phi nm trc con lai cha s dung ht, n vi a np lai
ngn sch bng tin gi kho bac.
17. Ngy 2/3 Tng s tin in, nc, in thoai a tr bng
tin mt thuc hoat ng s nghip trong ky 50.000.
18. Ngy 12/3 Thanh ton cc khon cho cn b, cng chc
v cng nhn sn xut cua n vi bng tin mt 340.000.
19. Ngy 31/3 Kt chuyn chi phi v xc inh kt qu kinh
doanh trong ky.
20. Ngy 31/3 B sung quy khen thng: 25%, quy phuc li
25%, quy pht trin hoat ng s nghip 20%, con lai b
sung kinh phi hoat ng thng xuyn t chnh lch thu,
chi cha x l.
B. Yu cu:
1. inh khon cc nghip vu kinh t pht sinh v phn nh
vo ti khon
2. Lp bng cn i ti khon
3. Lp bo co tng hp tinh hinh kinh phi v quyt ton
kinh phi a s dung.
4. Lp bo co kt qu hoat ng s nghip c thu.
Bit rng gi tri sn phm d dang cui ky (CPSXKD d dang
cui ky) l 100 triu ng.
Bai tp tng hp 2
Ti liu tai mt n vi HCSN A c ti liu trong thng 2/N nh sau
(vt 1.000)
I. Tinh hinh u thng:
SHTK
111
150,000
112
100,000
152
90,500
153
80,000
155
60,000
211
800,000
214
157,500
241
15.000
311
56,000
331
30,000
332
45,000
334
40,000
008
700,000
009
600,000
SHTK
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
II.
Cc nghip vu pht sinh trong qui 1/N.
Nhn thng bo d ton kinh phi c cp trong :
- Dung cho HTX: 900.000
- Dung cho D n: 90.000
- Dung cho XDCB: 75.000
Ngy 3/1 Rut d ton KPHTX bng tin mt 90.000; TGKB
300.000 v mua TSC tinh tri gi 66.000 dung cho HTX.
Ngy 4/1 Mua NVL v nhp kho tri gi cha thu 25.000 trong
dung cho H SXSP l 15.000, thu 10% con lai dung cho
HTX cha thanh ton
Ngy 5/1 thu s nghip bng tin mt 177.000, thu tin bn
sn phm 70.000, thu 10% a thu bng tin gi, gi xut kho
cua sn phm 30.000.
Ngy 9/1 np vo kho bac s thu s nghip ngy 5/1
Ngy 15/1 Xut NVL tri gi 20.000 v CCDC tri gi 12.000
trong :
Dung cho HTXDCB: NVL: 13.000, CCDC 7.000
Dung cho HSXKD: NVL 7.000, CCDC 5.000
Ngy 20/1 cp kinh phi cho cp di bng tin mt: 25.000,
NVL 10.000
Ngy 26/1 Nhng bn mt TSC dung cho HTX nguyn
gi 45.000, hao mon luy k 35.000, thu nhng bn bng tin
gi 15.000, chi nhng bn bng tin mt 3.000
Ngy 13/2 cp trn quyt inh b sung kinh phi hoat ng
nm N bng ngun thu s nghip 90.000, n vi cha c
chng t ghi thu, ghi chi.
Ngy 14/2 Nhp khu mt s nguyn liu phuc vu cho hoat
ng thng xuyn, gi nhp khu 25.000, thu nhp khu
5%, thu GTGT hng nhp khu 10%, n vi a rut d ton
kinh phi thanh ton cho nh cung cp, chi phi vn chuyn
2.000, thu GTGT 5% n vi a tr bng chuyn khon
Ngy 15/2 cng tc XDCB hon thnh, bn giao TSC dung cho
HTX tri gi 25.000, bit TS ny c u t bng KP TXDCB
Ngy 18/2 Ngi mua thanh ton ton b s tin con n ky trc
bng chuyn khon
Ngy 19/2 n vi c chng t ghi thu ghi chi nghip vu ngy 13/2
Ngy 20/2 tam ng cho nhn vin A bng tin mt 11.000
Ngy 25/2 thanh ton tin cho ngi bn bng tin gi kho
bac 30.000
Ngy 20/2 nhn vin A thanh ton tam ng: ghi chi HTX
2.000, nhp kho CCDC gi cha thu 8.000, thu 10% dung
cho hoat ng SXKD s con d nhp quy
Ngy 3/3 Xut bn sn phm cho khch hng M gi xut kho
30.000, gi bn 80.000, thu VAT 10% khch hng cha thanh
ton
Ngy 10/3 tp hp chi phi sa cha ln ti sn dung cho hoat
ng thng xuyn pht sinh trong ky gm:
- Tin lng nhn vin sa cha 15.000
- Cc khon trich theo lng theo quy inh
- Nguyn vt liu 2.000, CCDC 4.000
- Cc chi phi khc 7.000, thu GTGT 10% n vi a tr
bng tin mt.
- Cng tc sa cha hon thnh bn giao TS cho hoat ng
thng xuyn.
Ngy 24/3 Chi hoat ng thng xuyn trong qu gm:
- Lng cho vin chc, cng chc: 85.000
- Cc khon np theo lng ghi chi HTX: 14.450, tr vo
lng: 5.100
- Phi tr i tng khc 20.000
- Xut CCDC lu bn cho hoat ng thng xuyn 23.000
- Xut NVL dung cho hoat ng thng xuyn 11.000
(trong NVL nm trc l 5.000)
- Tin in, nc, in thoai v dich vu khc bng tin mt
30.000, thu GTGT 10%
20. Ngy 25/3 Chi hoat ng sn xut kinh doanh trong qu gm:
- Lng cho vin chc sn xut: 20.000
- Lng cho vin chc qun l v bn hng : 10.000
- Trich cc khon theo lng theo quy inh
- Cc khon khc bng tin mt 22.000 trong thu
GTGT 10%
21. Ngy 28/3 n vi thanh ton tin lng, v cc i tng
khc bng TGKB
22. Ngy 29/3 Duyt bo co quyt ton kinh phi nm trc s
tin 2.500.000
23. Kt chuyn chi phi v xc inh kt qu kinh doanh trong ky.
Bit rng trong ky sn xut c 5000sp nhp kho, gi tri
SPDD cui ky 16 triu ng
24. B sung quy khen thng 40%, phuc li 20%, d phong n
inh thu nhp 20%, pht tin hoat ng s nghip 20%, sau
khi ng thu thu nhp DN 25%.
B. Yu cu:
1. inh khon cc nghip vu kinh t pht sinh v phn nh vo s
ti khon
2. Lp bng cn i ti khon
BI GII K TON HNH CHNH S NGHIP

Bai 2.1:
1. inh khon:
-4/2: N TK111/CTK46121(ngun KP thng xuyn)
100
- 6/2:NTK66121(chi TX nm nay)/CTK111
60
- 7/2:N TK6622/CTK112
27
- 9/2: NTK111/C TK112
120
- 10/2: N TK334/C TK111
120
- 15/2: NTK112/CTK5118
75,5
- 16/2: NTK111/CTK342(thanh ton ni b)
53
- 18/2: NTK111/CTK5111
25,36
- 19/2: NTK336(tam ng KP)/CTK111
50
- 20/2: NTK5111/CTK3332
40
- 22/2: NTK3332/CTK111
40
- 23/2:NTK112/CTK4612
200
- 29/2: N TK111/CTK112
200
-30/2: NTK6612/CTK111
200
Bai 2.2:
- NTK008(d ton chi hoat ng TX)
80
- 5/3: a. N TK111/CTK4612 (ngun KPH ng nm nay)
30
b. C TK008
30
- 5/3: N TK334/C TK111
19
- 7/3: N TK152/CTK111
16
- 8/3: NTK111/CTK5111
135
- 9/3: NTK112/CTK111
50
- 12/3: NTK335/CTK111
12
- 14/3: NTK6612/CTK111
5,54
- 15/3: NTK6612/CTK111
10,85
- 25/3: NTK6612/CTK111
9,8
- 25/3: NTK112/CTK46122
12
- 27/3: NTK111/CTK112
12
- 27/3: NTK66122/CTK111
12
BI 2.3
- 1/10: NTK111/CTK336
100
- 3/10: NTK152/CTK111
25
- 4/10: NTK334/CTK111
50
- 8/10: NTK112/CTK3111
750
- 9/10: NTK341
CTK211
CTK111
-11/10: NTK111/CTK5111
30
- 13/10: NTK112/CTK5118
72
- 15/10: NTK5111/CTK3332
800
- 20/10: NTK3332/CTK111
800
- 23/10: NTK112/CTK4612
720
- 24/10: NTK312/CTK111
5
-26/10: NTK112/CTK5212
200
- 27/10: NTK111/CTK112
720
-28/10: NTK336/CTK4612
100
- 29/10:NTK6612/CTK111
720
- 30/10: NTK5212/CTK4612
200
200
180
20
BI 2.4
-2/8: a.NTK112
1200
CTK4621
280
CTK4612
920
b. CTK0091 (d ton chi chng trinh d n)
280
c. CTK0081
(d ton chi hoat ng thng xuyn)
920
- 3/8: N TK111/CTK112
1200
-4/8:
NTK334
640
NTK335
120
CTK111
760
-6/8:
NTK111/CTK531
1000
- 8/8: NTK112/CTK111
1100
- 11/8: NTK111/CTK511
1240
- 14/8: NTK112/CTK111
1240
- 17/8: NTK312/CTK111
15,2
- 17/8: NTK152/CTK111
68,8
- 18/8: NTK6612/CTK111
6
- 20/8: NTK3311/CTK112
50
-24/8: NTK6612
11,2
NTK111
4
CTK312
15,2
- 25/8: NTK6622/CTK312
120
- 27/8: NTK111/CTK531
1844
- 29/8: NTK631/CTK111
1044
- 30/8: NTK111/CTK112
800
BI 3.1
-5/4:
a. NTK1211
50000
CTK3318
10*1%*50000 = 5000 (lai
nhn trc)
CTK111
45000
b. NTK1211
600
CTK111
600
c. NTK3318
5000/10t = 500
CTK531
500
- 7/4: NTK112 500*120 =
60000
CTK1211A
500*100 =
50000
CTK531
10000
-15/4: a. NTK1211D 150*500= 75000
CTK112
75000
b. NTK1211D 2%*75000
= 1500
CTK111
1500
- 20/4: NTK112
32000
CTK1218
30000
CTK531
2000
- 29/4; NTK112
2000
CTK531
2000
- 10/5: a. NTK1211
50000
CTK112
50000
b. NTK3118
50000*0,5% = 250
CTK531
250
- 1/6
NTK1218
100000
CTK111
100000
- 3/10 NTK1211
45000
CTK112
45000
2. Khi o han cc chng khon:
- NV1: a.NTK112/CTK1211
45000
b. NTK3318/CTK531
500
-NV6: a. NTK112/CTK1211
50000
b. NTK112/CTK531
250
- NV8: a. NTK112/CTK1211
45000
b. NTK112/CTK531 45000*12% = 5400
Bai 3.2:
1. 4/7: NTK2212
270000
NTK2141
50000
CTK211
300000
CTK531
20000
2. 21/7 a. NTK211
170000
CTK2212
170000
b. NTK112
23000
CTK531
23000
3.22/8 NTK3118
20000
CTK531
20000
4. 30/8 NTK2212
23500
NTK631
6500
CTK152
30000
5. 5/9 a. NTK2211
100000
CTK3318 100000*5*10% = 50000
CTK111
50000
b. NTK3318
50000/5 =
10000
CTK531
10000
6. 20/9 a. NTK2211
250000
CTK112
250000
b. NTK3118
250000*12% = 30000 (lai phi thu nm
u)
CTK531
30000
Yu cu 2: nm sau
- NV5: NTK3318
10000
CTK531
10000
Phn b nh trn cho 3 nm con lai
Khi thu hi lai vn u t (n han thanh ton)
NTK111/CTK2211
- NV6: NTK3118
250000*12% = 30000
CTK531
30000
Phn b nh trn cho 7 nm con lai; khi n han thanh
ton:
a. N TK112
270000 + 250000
C TK3118: 30000*9 nm = 270000
C TK2211
250000
b. N TK112
30000
CTK531
30000
Bai 4.1:
1. 5/6: NTK1551A
450000
CTK631
450000
2. 8/6: NTK1552C
39600/(1+10%)= 36000
CTK111
36000
3. 10/6 a. NTK3111Z
770000+30600+73060
CTK531A
700000
CTK531C 170*180 =
30600
CTK33311
(700000+30600)10%= 73060
b. NTK531
142500 + 47000
CTK1551A= 300*400+50*450= 142500 (tn
950SPA; n gi 450)
CTK1552C= 350*100+100*120= 47000 (tn
200hng C; n gi 120)
4. 15/6: NTK1551A
1200* 420 = 504000
CTK631
504000
5. 18/6: a. NTK3111
803660
CTK531C: 180 * 170 =
30600
CTK531A
700000
CTK33311(30600+700000)10%=
73060
b. NTK531
616500+ 21600 = 638100
CTK1551A = 950*450+(1400-950)* 21600420
= 616500
CTK1552C = 180*120
=
21600
6.20/6: NTK1552C
27500
NTK31131
27500*10%= 2750
CTK112
30250
Bai 4.2
1. 3/12: NTK152: 1500*9*(1+5%) = 14175 (hoat ng TX khng
c khu tr thu)
CTK3311
14175
2. 4/12: a. NTK152: 2000*9

= 18000
CTK4612
18000
b. NTK6612
5000
CTK111
5000
c. CTK008
18000
3. 8/12: NTK6612: 2000*9 + 200*9*(1+5%) = 19890 (tn kho
1300*9*(1+5%))
CTK152
19890
4. 10/12: NTK152: 1600*9,1*(1+5%) = 15288
CTK112
15288
5. 13/12: NTK6612: 1100*9*(1+5%) =
10395 (tn kho
200*9*(1+5%))
CTK152
10395
6. 15/12: a. NTK3311
14175
CTK4612
14175
b. CTK008 14175
7. 18/12: a. NTK152 2500*9,2*1,05 =
24150
CTK2612
24150
b. CTK008
24150
Bai 4.3:
1. 2/6 a. NTK152A: 5000*2*1,1 = 11000
CTK4612
11000
b. NTK6612/CTK112: 5000*0,1 =
500
c. CTK008
11000
2. 4/6: 1. Nu hng chit khu ngay tai thi im mua hng:
NTK152C: 500*11*0,95 =
5225
CTK111
5225
2. Mua v nhp kho, sau hng cktt:
a. NTK152C 500*11 = 5500
CTK3311
5500
b. NTK3311
5500*0,05 =
275
CTK152C
275
3. 5/6: a. NTK312/CTK111
13000
4. 7/6: xut 7000kgA: 11000 + 2000*2 = 15000; Tn kho 3000kg
* 2 = 6000
NTK6612:
11000
NTK6622: 1000*2 =
2000
NTK635: 1000*2 =
2000
5. 10/6 NTK152B: 8000*1,4*1,1 =
12320
NTK111
680
CTK312
13000
6. 11/6 NTK6612
5225+100*10 = 6225
NTK6622
200*10 = 2000
CTK152C
8225 (tn C:
200 lit*10)
7. 12/6 NTK6612
15320
CTK152B: 8000*1,4*1,1= 12320 + 2000*1,5 =
15320 (tn B= 3000*1,5)
8. 13/6 a. NTK152M: 5000*4 +5000*4*5% = 21000 (n gi
4,2)
CTK3337
1000
CTK3311
20000
b. NTK31131
2100
CTK33312: 5000*4*1,05*0,1 =
2100
9. 15/6 NTK341Y
7000
CTK152A:
2000*2 = 4000
CTK152B:
2000*1,5 = 3000
10. 10/6 NTK631N
16800
CTK152M
4000*4,2 = 16800
11. 30/6 NTK152A
50
CTK3318
50
Bai 4.4
1. 4/12: NTK152D: 3000*6,5*1,1 =
21450 (n
gi 7,15)
CTK3311
21450
2. 5/12: NTK1552A: 30000*10 =
300000
NTK3113
30000
CTK112
330000
3. 6/12: NTK6612/CTK152D: 2000*6+1000*7,15 = 19150
(tn 2000*7,15)
4. 10/12:a. NTK112
412500
NTK3111
412500
CTK531: 50000*15 = 750000
CTK33311
75000
b. NTK531/CTK1552A: 50000*10 = 500000
5. 11/12 NTK153N/CTK411
45000
6. 15/12 a. NTK153M/CTK4621: 200*110 =
22000
b. CTK009
22000
7. 16/12 a. NTK3311/CTK4612 21450
b. CTK008
21450
8. 18/12 NTK662/CTK153M: 10000 + 200*110 = 32000
9. 20/12 a. NTK3111N
308000
CTK531 20000*14 = 280000
CTK33311
28000
b. NTK531/CTK1552A 20000*10 = 200000
10. 31/12
NTK661/CTK3371:
2000*7,15
=
14300 (s dung v khng sd)
NM N+1
1. Xut 1500kg s dung c xut dung
NTK3371/CTK152D 1500*7,15 = 10725
2. Khng s dung:
a. NTK3371/CTK152D 500*7,15 = 3575
b. Thu thanh l: NTK111/CTK5118
8000
c. Chi thanh l: NTK5118/CTK111
6000
Bai 5.1:
1.
a. NTK211/CTK4612 25000
b. NTK211/CTK111
700
c. NTK6612 chi thng xuyn 25700
CTK466 ngun kinh phi a hinh thnh TSC
2.
a. NTK211/CTK112: 300000*1,05 = 315000
b. NTK662/CTK466:
315000
3.
a. NTK466: 37680-37400 = 280
NTK214
37400
CTK211
37680
b. NTK111/CTK5118
450
c. NTK5118/CTK111
250
d. NTK5118/CTK4314
200
4.
NTK466/CTK214
210000
Bai 5.2:
1.
a. NTK2411
158700
CTK461: 150000*1,05 = 157500
CTK112
1200
b. NTK211/CTK2411 158700
c. CTK0081
158700
d. NTK661/CTK466 158700
2.
a. NTK466: 75-65 =
10000
NTK214
CTK211
b. NTK112/CTK5118
c. NTK5118/CTK111
d. NTK5118/CTK4314
3. 7/12 a. NTK211
CTK4612
CTK111
b. NTK661/CTK466
4.
a. NTK211/CTK2412
b. NTK4314/CTK466
5.
NTK214
NTK466
CTK211
6.
a. NTK466 : 90-87
NTK214
CTK211
b. NTK112/CTK5118
c. NTK5118/CTK111
d. NTK152/CTK5118
7. NTK466/CTK214
2. Nu NV2,6 thuc NVKD:
NV2:
a. NTK5118: 75-65 =
NTK214
CTK211
b. NTK112/CTK5118
c. NTK5118/CTK111
d. NTK5118/CTK4212
65000
75000
15000
4000
11000
25700
25000
700
25700
54000
54000
12000
18000
20000
3000
87000
90000
7000
2500
500
90000
10000
65000
75000
15000
4000
1000
NV6
a. NTK5118
NTK214
CTK211
b. NTK112/CTK5118 7000
c. NTK5118/CTK111 2500
d. NTK152/CTK5118 500
e. NTK5118/CTK4212 2000
3000
87000
90000
Bai 5.3 :
I:
1. a. NTK112/CTK4411(ngun KPXDCB ngn sch cp)
2520000
b. CTK0092
2520000
2. NTK3311/CTK112 1764000
3. a. NTK2412/CTK3311
3600000
b. NTK3311/CTK112: 3600000 1764000 3600000*5% =
1656000
c. NTK211/CTK24123600000
d. NTK4411
2520000
NTK4314
1080000
CTK466
3600000
4. NTK466/CTK214 180000 (nm)
II.
1. a. NTK112/CTK4411
960000
b. CTK0092
960000
2. NTK152 (kho)/ CTK112
936600
3. NTK152 (i lp t)/CTK152 (kho)
936600
4. NTK2412/CTK111
23400
5. a. NTK2412/CTK152 (lp t) 936600
b. NTK211/CTK2412
960000
c. NTK4411/CTK466
960000
III. Thc hi n
sa cha ln va sa cha thng xuyn TSC
nm N
1. a. NTK2413/CTK3311
1350000
b. NTK3311
1350000
CTK4612
60000
CTK4621
45000
CTK112 (kinh doanh)
30000
c. CTK0081:
60000; CTK0092:
45000
d. NTK6612
60000
NTK6622
45000
NTK631
30000
CTK2413
135000
2. NTK6612
12000
CTK152
7500
CTK111
4500
Cu 3: Nn N: a. NTK2413/CTK3311
60000;
b.
NTK6612/CTK337
60000
NmN+1:
1. a. NTK2413/CTK3311
40000
b. NTKTK337
60000
NTK6612
40000
CTK2413
100000
Bai 5.4:
I. u t xy lp 1 nh xng t ngun vn kinh doanh sn xut
sn phm
1.
NTK152(lp t)
200000
NTK31132
20000
CTK112
220000
2. NTK2412/CTK334
50000
3. NTK2412/CTK332
9500
4. NTK2412/CTK112
25000
5. a. NTK2412/CK152(lp t) 200000
b. NTK211/CTK2412
284500
II. Nhp khu thit bi phuc vu sn xut sn phm t quy u t pht
trin:
1.
a. NTK2411/CTK112
400000
b. NTK2411/CTK3337
20000
c. NTK31132/CTK33312
400000*1,05*0,1
=
42000
2. NTK2411/CTK111
5000
3. NTK2411
1000
NTK31131
100
CTK3311
1100
4. a. NTK211/CTK2411
426000
b. NTK4314/CTK411
426000
III. Sa cha ln mt ti sn c inh dung cho hoat dng sn xut
kinh doanh
1. NTK2413
50000
NTK31131
2500
CTK3311
52500
2. NTK2413
20000
NTK31131
2000
CTK3311
22000
3. NTK3311/CTK112
74500
4. a. NTK643/CTK2413
70000
b. NTK631/CTK643 = 70000/5 = 14000
Bai 5.5 :
I. Ci tao nng cp sa cha TSC thuc d ton HTX, phng
thc t lm
1. NTK111/CTK4612
580000; CTK0081
580000
2. NTK2413/CTK3311
440000
3. NTK2413/CTK3311
20000
4. NTK3311/CTK111
460000
5. NTK2413/CTK111
120000
5. a. NTK211/CTK2413
580000
b. NTK6612/CTK466
580000
II. u t xy dng c bn mi
1. a. NTK152 (lp t)/CTK4612 880000; + CTK0081
880000
b. NTK2412
1000
CTK334
500
CTK332
85
CTK111
415
c. NTK2412/CTK152(lp t) 880000
d. NTK211/CTK2412
881000
e. NTK661/CTK466
881000
2. Hon thnh v nhn bn giao TSC qua XDCB thu thu bng
ngun kinh phi XDCB cp pht theo d ton:
a. NTK2412/CTK3311
518000
b. NTK211/CTK2412
518000
c. NTK3311/CTK4411 518000*95% - 300000 = 192100;
CTK0092: 192000
d. NTK4411/CTK466
518000
Bai 5.6
1. NTK211/CTK4621 900000; NTK6612/CTK466
900000
2. a. NTK211
1200900
CTK4612
1200000
CTK111
900
b. NTK6612/CTK466 1200900;
CTK0081
1200900
3. a. NTK211
45300
CTK3311
45000
CTK111
300
b. NTK6612/CTK466
45300
4 a. NTK3311/CTK4612
45000; b.
CTK0081
45000
5. a. NTK211/CTK2412
9000000
b. NTK662/CTK466
9000000
6. NTK341/CTK211
23000
7. a. NTK211
18000
CTK465
15000*1,1 = 16500
CTK111
1500
b. NTK6612/CTK466
18000;
CTK0082
18000
1. Tinh hao mon TSCD nm N v N+1
a. Hao mon nm N
- Nh lm vic
= 3600000*8% =
208000
- Nh
= 1560000*5% =
78000
- Phng tin vn ti
= 8.400.000*15% =
1260000
- My mc thit bi
= 354.000*20% =
70800
- dung qun l
= 54.000 * 10% =
5400
TNG CNG =
488200
b. Hao mon nm N+1
2. Tnh hao mon TSCD nm N:
NTK466/CTK214
488200
Nu dung cho hoat ng KD:
NTK631/CTK214
488200
NuTSCD vn cua NS dung vo SXKD:
NTK466/CTK4314;3338
488200
Bai 5.7:
1. a. NTK211/CTK5212
256000
b. NTK211/CTK111
5000
c. NTK661/CTK466
261000
2. NTK5212/CTK4612
261000
3. a. NTK211
109200
CTK3311
100000
CTK3337
100000*4%
=
4000
CTK33312
100000*1,04*0,05 =
5200
b. NTK211/CTK112
6000
c. NTK6612/CTK466
115200
4. NTK466
50000
NTK214
150000
CTK211
200000
5. a. NTK211/CTK2412
150000
b. NTK441/CTK466
150000
6. a. NTK466
10000
NTK214
90000
CTK211
100000
b. NTK111/CTK5118
20000
c. NTK5118/CTK111
5000
7. a. NTK211/CTK465 56000*1,1 = 61600
b. NTK211/CTK112
6000
c. NTK635/CTK466
67600
CTK0082
61600
8. a. NTK211/CTK3311
10000*1,1 = 11000
b. NTK4312/CTK466
11000
Bai 6.1:
1. NTK0081
20000
2. NTK111/CTK4612 20000;
20000
3. NTK334/CTK3118
4. NTK334/CTK3118
5. NTK334/CTK312
6. NTK6612/CTK334
7. NTK6612 20000*17% =
NTK334
20000* 7% =
CTK332
8. NTK334/CTK111
Bai 6.2:
1. NTK6612/CTK334
2. NTK3321/CTK334
3. NTK334/CTK3118
4. NTK6612
NTK334
20000000*7%
1%BHYT; 1%KPCD)
CTK332
5. NTK334/CTK111
6. NTK332/CTK112
7. NTk112/CTK332
Bai 6.3:
1. a. NTK466
60000
NTK214
60000
CTK211
b. NTK3111/CTK5118
2. NTK3118/CTK111
3. NTK3118/CTK531
4. NTK3311Z/CTK112
5. a. NTK2413/CTK3311
b. NTK6612/CTK2413
6. NTK3311/CTK112
7. a. NTK466
NTK214
CTK211
b. NTK3118/CTK5118
8. NTK5118
30000
CTK3338
CTK3118
9. NTK111/CTK3118
10. NTK4313/CTK3118
11. a. NTK466/CTK21180000
CTK0081
1200
300
600
20000
3400
1400
4800
16500
20000000
800000
400000
3400000
=
1400000
(5%BHXH,
4600000
21700000
4800
800000
120000
80000
20000
8000
50000
100000
100000
100000
30000
20000
50000
30000
15000
15000
15000
5000
b. NTK112/CTK4612
80000
12. NTK152/CTK3311 50000
Bai 6.4:
1. NTK6612/CTK334
150000
2. NTK6612
150000*17%= 25500
NTK334
150000*7% = 10500
CTK332
3. NTK334
530
CTK312
350
CTK3118
180
36000
4. a. NTK111
150000
NTK3321
25000
CTK4612
175000
b. CTK0081
175000
5. NTK334
141970
NTK3322
3750
CTK111
145720
6. NTK4311
60000
NTK4312
160000
NTK6612
1195000
NTK3321
18000
CTK334
1433000
7. NTK6612/CTK335 850000
8. N112/CTK3321
18000
9. NTK111/CTK112
2283000
10 NTK334
1433000
NTK335
850000
CTK111
2283000
Bai 6.5:
1. NTK6612
1780000
NTK6622
50000
NTK2412
70000
CTK334
1900000
2. NTK6612
1780000*17% = 302600
NTK6622
50000*17%=
8500
NTK2412
70000*17%= 11900
NTK334
1900000*7% = 133000
CTK332
456000(3321: 380000; 3322: 57000; 3323: 19000)
3. a. NTK111
1957000
NTK332
418000
CTK461
2375000
b. C0081
2375000
4. NTK334
1900000
NTK3322
57000
CTK111
1957000
5. NTK112/CTK3323
19000
6. NTK3321/CTK111
80000
7. NTK3323/CTK111
16160
8. NTK112/CTK3321
80000
Bai 6.6:
A. HCSN:
1. NTK6612/CTK334
6400000
2. NTK6612
17% =
1088000
NTK334
7% =
448000
CTK332
1536000
3. NTK334
8480
CTK312
5600
CTK3118
2880
4. NTK111
2400000
NTK3321
400000
CTK4612
2800000
CTK0081
2800000
5. NTK334
2271520
NTK3322
60000
CTK111
2331520
6. NTK4311
960000
NTK4312
2256000
NTK6612
19120000
NTK3321
288000
CTK334
22624000
7. NTK6612/CTK335 1600000
8. NTK111/CTK112
36800000
9. NTK334
22928000
NTK335
13600000
CTK111
36528000
Bai 6.7 :
1. NTK152
83000
NTK111
3000
CTK312C
86000
2. NTK6612
19900
NTK334
100
CTK312A
20000
3. NTK6612/CTK312B
36000
4. NTK312A/CTK111
4000
Bai6.8
1. a. NTK531/CTK1551
86000
b. NTK3111Y
99000
CTK531
90000
CTK33311
9000
2. NTK112/CTK3111X
300
3. NTK111
40
NTK334
60
CTK3118
100
4. NTK465/CTK5112
200
5. NTK3118/CTK6612
20
Bai 6.9:
1. NTK3311B/CTK112
13000
2. NTK152/CTK3311
5000
3. NTK1552/CTK3312X
8000
4. NTK3338/CTK4612
1000
Bai 6.10
1 a. NTK112
99000
CTK531
90000
CTK33311
9000
b. NTK531/CTK631(1552)
36000
2. NTK421/CTK3334
3000
3. NTK5111/CTK3332
4000
4. NTK33311/CTK3113
12000
5. NTK3331
4000
NTK3334
3000
CTK112
7000
6. NTK3332/CTK111
6000
Bai 6.11
1. a. NTK211/CTK4612
437500
b. NTK211/CTK111
1250
c. NTK6612/CTK466
438750
CTK0081
438750
2. NTK6612/CTK111
37500
3. NTK6612/CTK111
62500
4. a. NTK6612
25000
CTK152
7500
CTK153
17500
b. NTK005
17500
5. NTK6612/CTK334 1000000
6. NTK6612
1000000*17% = 170000
NTK334
CTK332
7. NTK111
NTK3321
CTK112
1000000*7% = 70000
100000*24% = 240000
1025000
1000000*20% = 200000
1225000
8. NTK334
1000000
NTK3322
30000
CTK111
1030000
9. NTK6612/CTK3373
46250 (NTK2412/CTK..
46250)
Nm sau: NTK2412/CTK.
3750
Hon thnh: a. NTK211/CTK2412
50000
b. NTK337
46250
NTK6612
3750
CTK466
50000
10. NTK6612/CTK3371
4250
NmN+1: Vat t nm trc Xut dung: NTK3371/CTK152
4250
11. NTK6611/CTK6612
1763000
Nm N+1: Quyt ton c duyt:
NTK4611/CTK6611
1760000
khng c duyt
NTK3118/CTK6611
3000
Bai6.12
A. Tai n vi E
1. NTK0081
15000000 ; NTK0092
5000000
n v E
n v F
2.
10400000
CTK0081
2.
10400000
NTK0081
CTK0092
5000000
3. NTK341
CTK4612
CTK4411
4680
2600
2080
NTK0092
2080000
3.
4680000
a.NTK112
CTK4612
2600000
CTK4411
2080000
b.
CTK0081
2600000
CTK0092
4. NTK341
1430
CTK4612
2080000
4.
1430000
CTK4411
1300000
1300
CTK4612
130
5.
1383200
NTK5118
CTK4411
NTK341/CTK112
130000
5. NTK112
1383200
CTK4612
863200
d.
6.
NTK341/CTK4612
403
7. a. NTK4612/CTK341
5063500
b. NTK4411/CTK341
2730000
CTK4411
520000
6.
NTK112/CTK4612
403
7. a. NTK6612
5063,5
CTK334
4160
CTK332
707,2
CTK335
127,4
CTK111
c. NTK6612/CTK466
801,9
d. CTK0081
792
b. NTK211/CTK2412
10. NTK6612/CTK152
44
2730
11. NTK0082
1500
c. NTK4411/CTK466
12. NTK341/CTK111
594
2730
13. NTK341/CTK111
660;
CTK0081
Bai 6.13
660
1.
14. NTK3311/CTK46122
239,8;
CTK0082
239,8
N V X
N V Y
15. NTK66121/CTK111
91,3
1. NTK341
120
1. NTK111
50
16. NTK4612/CTK341
1782
CTK111
NTK112
70
Bai7.1:
50
CTK4612
120
1. NTK112/CTK4612
2560; CTK0081
CTK112
2560
70
2. NTK5118/CTK4612
11520
2. a. NTK152
42
3. NTK111/CTK4612
64;
CTK0081
CTK3311
64
42
4. a. NTK6612
13724,48
b. NTK6612/CTK111
CTK334
1024+384+8448 = 9856
1,8
CTK332
174,08
3.
NTK331/CTK342 3. NTK342/CTK112 42
CTK335
3584;
42
CTK0081
512
4. a. NTK531/CTK1552 25
CTK112
51,2
b. NTK3118
45,1
CTK111
38,4
CTK531
41
CTK153
20,8;
CTK33311
CTK005
20,8
4,1
b. NTK211/CTK4612
202,24; NTK6612/CTK466
5. NTK342/CTK3118 45,1 NTK112/CTK342 45,1
202,24
6. NTK4312/CTK342
5 NTK342/CTK4312
5
c. NTK341/CTK111
217,6
7.
NTK342/CTK111 NTK3311/CTK342
1,8
(cp
di:
NTK111/CTK4612
1,8
217,6;
CTK0081:
217,6)
8.
342Y
5. NTK4611/CTK6611
512
342X
6.
NTK4612/CTK341
217,6
D: 20
7.
a.
NTK6611/CTK6612:
1484+13724,48
= 15208,48
(3)
42
D: 20
45,1 b. NTK4612/CTK4611: 1484+2560+11520+64+202,24-217,6
(5)
42 (3) (6) 5
(5) = 15612,64
1,8
Bai 7.2:
5
(6)
45,1
(7)
(7)
47
46,9
1. a. NTK112/CTK4612
1350; b. CTK0081
1,8
46,9
47
1350
D: 2. NTK5118/CTK4612
6075
D:
19,9 3. NTK111/CTK4612
33,750; b. CTK0081
Phi
19,9
33,750
Phi
4. a. NTK6612
7395,3
tr
thu
CTK334
675+202,5+4455 = 5332,5
NTK111/CTK342: 20,1-0,1 NTK342/CTK111
19,9
CTK332
114,75
=
19,9
CTK335
1890;
CTK0081
270
Bai6.14
CTK153
10,8;
1. NTK0081
3960
CTK005
10,8
2. NTK111/CTK4612
880;
CTK0081
CTK112
27
880
CTK111
20,25
3. a. NTK152
44
b. NTK211/CTK3311
63,45; NTK6612/CTK466
NTK6612
396
63,5
CTK4612
440
2. a. NTK6611/CTK6612
783+ 7395,3+63,5 = 8241,8
b. CTK0081
440
b. NTK4612/CTK4611 783+1350+6075+ 33,75 = 8241,75
4. NTK341/CTK4612
528;
CTK0081
Cu3: NTK4611/CTK6611
270 + 8241,75
528
Bai 7.3:
5. NTK6612/CTK2413
35,2
1. NTK0081
1440
6. NTK3311/CTK4612
40;
CTK0081
2. NTK111/CTK4612
320;
CTK0081
40
320
7. NTK6612/CTK334
440
3. NTK152/CTK4612
16;
CTK0081
8. NTK6612
440*17% = 74,8
16
NTK334
440*7% = 30,8
4. NTK6612/CTK4612
144;
CTK0081
CTK332
440*24% = 105,6
144
9. a. NTK211/CTK46121
792
b. NTK211/CTK111
9,9
68,9
5. NTK341/CTK4612
192;
CTK0081
192
6. NTK6612/CTK2413
12,8
7. NTK3311/CTK4612
12,8;
CTK0081
12,8
8. NTK6612/CTK334
160
9. NTK6612/CTK332
27,2
10. a. NTK211
291,6
CTK4612
288
CTK111
3,6
b. CTK0081
288
c. NTK6612/CTK466
291,2
11. NTK6612/CTK152
16
12. NTK111/CTK4612
120;
CTK0081
120
13. NTK6612/CTK4612
20;
CTK0081
20
14. NTK341/CTK111
216
15. NTK341/CTK4612
240;
CTK0081
240
16. NTK6612
120,4
CTK4612
87,2
CTK111
33,2
17. NTK4612/CTK341
648
18 a. NTK6611/CTK6612
791,7
b. NTK4612/CTK4611
1352,8 648 =
704,8
Bai 7.4
1. NTK111, (112)/CTK465
150
2. a. NTK635
124,6
CTK152
65
CTK3311
25
CTK334
20
CTK332
20*17% =
3,4
CTK312
4
CTK111
3,2
CTK112
4
b. NTK334/CTK332 20*7% =
1,4
3. a. NTK211/CTK3311
15
b. NTK635/CTK466
15
4. NTK465/CTK5112
150
5. a. NTK5112/CTK635
139,5
b. NTK5112/CTK4213
10,5
6. NTK4213
5,2
CTK4311
5
CTK4312
0,2
Bai7.5
1. + NTK211
121,5
CTK3311
120
CTK111
1,5
+ NTK6612/CTK466 121,5
2. +NTK211/CTK112
21
+ NTK4314 (6612)/CTK466 21
3. + NTK466
2000
NTK214
58000
CTK211
60000
+ NTK5118/CTK111
0,5
+ NTK112/CTK5118
2,8
4. + NTK211/CTK111
35
+ NTK635/CTK465
35
5. + NTK214
20
NTK466
22
CTK211
42
6. NTK211/CTK466
20
Bai 7.6:
1. NTK111/CTK5118
450
2. NTK5118
450
CTK4612
450*60% =
270
CTK334
450*30% =
135
CTK342
450*5% =
22,5
CTK4311
450*5% =
22,5
3. NTK6612/CTK111
20
4. NTK4311/CTK334
10;
NTK334/CTK111
10
5. NTK342/CTK112
6,5
6. NTK6612/CTK111
3
7. + NTK211/CTK111
21; + NTK6612/CTK466
21
8. NTK152/CTK112
28
Bai 7.7
1. NTK0081
500
2. NTK112
100
NTK111
50
CTK4612
150
+
CTK0081
150
3. NTK152/CTK111
70
4. NTK631/CTK152
50
5. NTK6612
40
NTK631
12
CTK334
52
6. NTK6612
40*17% = 6,8
NTK631
12*19% = 2,28
NTK334
40*7%+12*6% = 3,52
CTK332
12,6
7. NTK6612
24
NTK631
21
CTK111
45
8. NTK3111/CTK531
120
Bai 7.8:
1. NTK0091
1250
2. + NTK111/CTK4621
1250;
+ CTK0091
1250
3. NTK6622/CTK111
250
4. + NTK211/CTK111
500; + NTK6622/CTK466
500
5. NTK6621
11,25
NTK6622
63,75
CTK334
75
6. NTK6621/CTK111
37,5
7. + NTK211/CTK111
262,5; + NTK6621/CTK466
262,5
8. NTK6622
11,25
NTK6621
13,75
CTK111
25
9. NTK6621
22,5
NTK6622
50
CTK111
72,5
10. NTK6621/CTK111
27,5
11. NTK4621/CTK662
750
Cu 3:
+ NTK4621
750*0,95 = 712,5
NTK3118
750*0,05 = 37,5
CTK662
750
Bai 7.9:
1. NTK631/CTK214
2780
2. NTK631
34419
NTK31131
1721
CTK111
36140
3. NTK631
34750
NTK31131
3475
CTK111
38225
4.+ NTK466
83400-69500 = 13900
NTK214
69500
CTK211
83400
+ NTK111/CTK5118
11120
5. NTK631/CTK334
27800
6. NTK631/CTK332
5282
7. + NTK5118 139 127,88 =
11120
NTK214
127880
CTK211
139000
+ NTK3111/CTK5118
13900
+ NTK5118/TK111
1390
8. NTK631/CTK6612
33360
9. + NTK466
6950
NTK214
27800
CTK211
34750
+ NTK3118/CTK5118
6950
10. NTK334
6950*10% =
695
NTK5118 6950-695 =
6255
CTK3118
6950
11. + NTK631
CTK531: 117872 + 33360 + 12510 = 163742
+ NTK112/CTK531
195990
12. NTK531/CTK631
57963
Bai 7.10:
1. NTK631/CTK334
14500
2. NTK631/CTK332
2465
3. NTK631/CTK214
1450
4. NTK631
18850
NTK31131
1885
CTK3311
20735
5. NTK631
1595
NTK31131
159,5
CTK111
1754,5
6. NTK631/CTK6612 17400
7. + NTK3111
100061,5
CTK531
90965
CTK33311
9096,5
+ NTK111/CTK3111 50030,75
8.+ NTK214
214600
NTK5118
2900
CTK211
217500
+ NTK111/CTK5118
7250
+ NTK5118/CTK111
725
9. + NTK466
7250
NTK214
36250
CTK211
43500
+ NTK3118/CTK5118
7250
10. NTK5118 7250*30% = 2175
NTK111
725
NTK334 4350/10 =
435
NTK643: 4350- 435 =
3915
CTK3118
7250
11.+ NTK531/CTK631
58075,5
+ NTK531/CTK4212= 90965 - 58075,5 = 32889,5
Bai 7.11:
1. NTK631/CTK214
2. NTK631/CTK3311
3. NTK631/CTK334
15,48
201,24
94,8
4. NTK631/CTK332
18,012
5. NTK631/CTK111
193,5
6. NTK631/CTK6612
185,76
7 a. NTK5118
25,8
NTK214
748,2
CTK211
774
b. NTK3111/CTK5118
77,4
c. NTK5118/CTK111
7,74
8. NTK631/CTK152
464
9. a. NTK5118
51,6
NTK214
412,8
CTK211
464,4
b. NTK111/CTK5118
61,92
10. a. NTK466
38,7
NTK214
154,8
CTK211
193,5
b. NTK3118/CTK5118
38,7
11. NTK1551/CTK631=
61,92 + 1172,792 -77,4 =
1157,312
Z n vi sp = 1157312000/10000 = 115731 ng/sp
12. a. NTK3111/CTK531
688,24
b. NTK531/CTK1551
485
13 NTK531/CTK4212
203,24
14 NTK4212
203,24
CTK4612: 203,24*30% = 60,972
CTK411
203,24*50% = 101,62
CTK431
40,648
Cu 3:
NTK334
38,7*15% =
5,805
NTK5118
38,7*35% =
13,545
NTK6612
19,35
CTK3118
38,7
Bai 7.12:
1. NTK111
12000
NTK112
7200
CTK5111
19200
2. NTK111
4704
NTK112
7056
CTK531
11760
3. + NTK5118/CTK4612
12000
+ NTK6612/CTK111
10560
4. NTK5118: 19200 12000 = 7200
CTK4418
3600
CTK3338
3600
5. NTK531/CTK631
6000
6. NTK531/CTK4212
5760
7. NTK4212
5760
CTK4311
5760*20% = 1152
CTK4312
1152
CTK411
3456
8. NTK4311/CTK334
552
9. + NTK4312
636
CTK2412
336
CTK111
300
Bai 7.13
1. NTK111
15600
NTK112
13000
CTK5111
28600
2. NTK111
3302
NTK112
1456
CTK5118
4758
3. NTK111/CTK5118
18,2
II. Chi hoat ng:
1. + NTK511/CTK4612
15730
+ NTK6612/CTK111
15730
2. + NTK631
1263,6
CTK334
CTK332
CTK152
CTK214
CTK111:
+ NTK5118/CTK111
390
III. Quyt toan tai chnh
1. NTK5111/CTK4612
15730
2. NTK5111/CTK441
12870
3. NTK5118
18,2
CTK3334
18,2*25% =
CTK4311
18,2*20% =
CTK4312
CTK411
18,2*35% =
IV. Chi dung quy c quan
1. NTK4311/CTK334
598
2. NTK4312/CTK2412
136,5
3. NTK4312/CTK111
455
Bai7.14
1. NTK0091
1800
2. NTK111
900
CTK4621
CTK0091
900
3. + NTK6622/CTK111
160
+ NTK6622/CTK4621
CTK0091
180
4. + NTK211
720
CTK111
720*40% =
CTK4621
+ CTK0091
720
5. NTK6621
8,1
NTK6622
45,9
CTK334
6. NTK6621
54
CTK111
54*30% =
CTK4622
CTK0091
37,8
7. + NTK211
378
CTK111
CTK4622
+ NTK6622/CTK466
8. NTK6621
NTK6622
CTK111
9. NTK6621
NTK6622
CTK4621
CTK0091
10. + NTK6621
16,2
NTK6622
36
CTK111
+ NTK111
52,2
CTK462
+ CTK0091
52,2
11. + NTK6621
47,7
CTK111
CTK4621
+ CTK0091
27,9
12 NTK462/CTK662 1007,8
Bai 7.15
1. NTK6612/CTK111
2. NTK6612/CTK111
3. NTK6612
650
123,5
19,5
15,6
455
4,55
3,64
3,64
6,37
900;
180;
288
432
54
16,2
37,8;
189
189
378
8,1
9,9
18
9,9
54
63,9;
63,9
52,2
52,2
19,8
27,9
20250
33750
13500
CTK152
4050
CTK153
9450
4. NTK6612/CTK334
540000
5. NTK6612
540*17% =
91800
NTK334
540*6% =
32400
CTK332
124200
6. NTK111
553500
NTK3321
108000
CTK112
661500
7. NTK334
507600
NTK3322
16200
CTK111
523800
8. + NTK211
243000
CTK4612
236250
CTK111
6750
+ CTK0081
236250
+ NTK6612/CTK466 243000
9. NTK6612/CTK337
24975
10. NTK6612/CTK337
20290
11. NTK6611/CTK6612
962590
Cu 3:
NTK3118
10%*962590 = 96259
NTK4611
90%*962590 = 866331
CTK6611
962590
NTK4611/CTK4211: 1350000-866331 = 483669
Bi tng hp 1:
1. NTK112/CTK3111
150
2. NTK631
160
NTK6612
150
CTK152
310
3. NTK6612
300
NTK631
60
CTK334
360
4. NTK6612
300*17% =
51
NTK631
60*19% =
11,4
NTK334 300*7% + 60*6% =
24,6
CTK332
87
5. NTK631/CTK214
250
6. + NTK111
100
NTK112
230
NTK152
140
NTK211
330
CTK4612
800
+ NTK6612/CTK466
330
+ CTK0081
800
7. NTK631
30
NTK31131
3
CTK312
33
8. NTK6612
40
NTK631
20
CTK153
60
9. Cui ky mi tinh gi thnh
10. + NTK3111
693
CTK531
9000*0,07 = 630
CTK33311
63
+ Cui ky mi tinh gi vn
11. NTK631/CTK111
6
12. NTK6612/CTK4612
100;
CTK0081
100
13. NTK111/CTK4612
200
14. NTK421/CTK4612
50
15. NTK153
40
NTK3311
150
CTK4612
190;
CTK0081
190
16. + NTK4611
300
CTK6611
250
CTK3338
50
+ NTK3338/CTK112
50
17. NTK6612/CTK111
50
18. NTK334/CTK111
340
19. + Tinh gi thnh sn phm = 80 + 537,4 100 = 517,4 triu
Z n vi sn phm = 517400000 /10000 sp = 51740
/sp
a. NTK155/CTK631
517,4
+ Tinh gi vn thnh phm cua 9000 sp a tiu thu
b. NTK531/CTK1551 9000*0,05174 = 465,66
c. NTK531/CTK4212: 630 465,66 = 164,34
20. NTK4212
164,34
CTK4311
164,34*25% = 41,085
CTK4312
41,085
CTK4314
164,34*20% = 32,868
CTK4612
164,34*30% = 49,302
Bi tng hp 2
1. NTK0081
900
NTK0091
90
NTK0092
75
2. + NTK111
90
NTK112
300
NTK211
66
CTK4612
456
+ NTK6612/CTK466 66
+ CTK0081
456
3.+ NTK152
15
NTK31131
1,5
CTK3311
16,5
+ NTK152/CTK3311 10*1,1 = 11
4.+ NTK111/CTK5118
177
+ NTK112
77
CTK531
70
CTK33311
7
+ NTK531/CTK155 30
5. NTK112/CTK111
177
6. + NTK2412
20
CTK152
13
CTK153
7
+ NTK631
12
CTK152
7
CTK153
5
7. NTK341
35
CTK111
25
CTK152
10
8. + NTK466
10
NTK214
35
CTK211
45
+ NTK112/CTK5118
15
+ NTK5118/CTK111
3
9. NTK511/CTK521
90
10 + NTK152
28,875
CTK4612
25
CTK3337
25*5% =
1,25
CTK33312
25*1,05*10%= 2,625
+ NTK152/CTK112 2*1,05 =
2,1
11. + NTK211/CTK2412
+ NTK4411/CTK466
12. NTK112/CTK3111
56
13. NTK521/CTK4612
90
25
25
14. NTK312A/CTK111
11
15. NTK3311/CTK112
30
16. NTK6612
2
NTK153
8
NTK31131
0,8
NTK111
0,2
CTK312A
11
17. + NTK3111
88
CTK531
80
CTK33311
8
+ NTK531/CTK1551
30
18 + NTK2413
31,25
CTK334
15
CTK332
15*17% =
2,55
CTK152,153
6
CTK111
7,7
+ NTK334/CTK332 15*7% = 1,05
+ NTK6612/CTK2413
31,25
76,5*40% =
27
19 NTK6612
175,45
NTK334
5,1
CTK334
85
CTK332
14,45 + 5,1
CTK3318
20
CTK153
23;
CTK005
23
CTK111
33
20. a. NTK631
55,7
CTK334
20 + 10 =
30
CTK332
30*19% =
5,7
CTK111
20
b. NTK334/CTK332
30*6% = 1,8
c. NTK31131/CTK111
22/1,1 *0,1 =
2
21. NTK334/CTK112
162,05
22. NTK4611/CTK6611
2500
23 Tinh gi thnh sn xut = 19,5 + 67,7 16 = 71,2 triu
+ NTK155/CTK631
71,2
+ NTK531/CTK421
90
24 + NTK421/CTK3334
90*25% =
22,5
(li nhun sau thu = 90 22,5 = 67,5 triu )
+ NTK421
67,5
CTK4311
76,5*40% =
27
CTK4312
13,5
CTK4313
13,5
CTK4314
13,5

Bai Tap Ke Toan Hanh Chinh Su Nghiep

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Bai Tap Ke Toan Hanh Chinh Su Nghiep

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Bai 2.

inh khon v ghi vo s ti khon cc nghi p

A. Tai li u tai V HCSN X thang 8/N co cac tai li u sau:

tin gi s tin: 30.000 v thu nhp c chia t hoat ng

Ngy 18/6 xut kho sn phm, hng ho bn cho cng ty

Ngy 4/6 V mua 500 l Nhin li u C, gi a bao gm

3. Nguyn li u D con tn kho n u nm N+1 x l nh th

M v ghi s k ton theo hinh thc chng t ghi s.

II. Nhp khu thit b phuc vu sn xut sn phm t quy u

inh khon v vo s ti khon cc nghip vu pht

Ngy 25/1 n vi a hon chnh h s tip nhn v c y

Tai trng trung hc kinh t trung ng I trong thang N

C quan BHXH cp chi BHXH cho vt bng tin gi Kho

Ngy 12/9 Nh p kho ha cht do ngi bn giao, V a

Tai n v SN co thu T trong thang 6/N (vt: 1.000,

- N tam ng qu han: 5.600

Ngy 10/2/N thu bi thng v gi tri ti sn pht hi n thiu

Tai n v HCSN V trong thang 12 co cac

Chi lng v cc khon phu cp cho vin chc

Quy phi np theo lng 17% ghi chi: 707.200

Hc bng phi tr cho sinh vin: 127.400

Chi mua vt liu bng tin mt: 68.900

Tai n v HCSN co thu Y trong qu I nm tai chnh N

16. Ngy 30/3Duyt quyt ton chi cua cp di theo s cp a

Chi tr phu cp khc cho lao ng trong n vi ngoi d

A. Cho tai liu tai mt n v hanh chnh s nghip co

Tai liu tai n v HCSN M co tnh thnh tip nhn va s

Mua vt liu cho thc hin d n a tr bng tin mt

Chi phi qun l kt chuyn l 33.360

Chi phi in thoai a thanh ton bng tin mt 193.500

Tai liu cho: n v HCSN co tnh hnh thu, chi va kt

Thu cac loai thc hin trong nm tai chnh N:

Lng phi tr cho d n 54.000, trong qun l d n

Thc hin d n: 54.000

10% chi sai ch ghi ch thu theo s xut ton.

11. Ngy 4/2 Cc chi phi vn chuyn, bc d hng tiu thu a

BI GII K TON HNH CHNH S NGHIP

2. 4/12: a. NTK152: 2000*9

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