Bi 12

Yu cu 2:
* nh khon
1.a. N TK211
C TK4621
b. N TK661
C TK466

900.000

2. a. N TK211
C TK4612
C TK111
b. N TK6612
C TK466
c. C TK0081

1.200.900
1.200.000
900
1.200.900
1.200.900
1.200.000

900000
900.000
900.000

3. a. N TK211
C TK3311
C TK111
b. N TK6612
C TK466

45.300

4. a. N TK3311
C TK4612
b. C TK0081

45.000

5. a. N TK211
C TK2412
b. N TK662
C TK466
6.

N TK341
C TK211

7. a. N TK211
C TK465
C TK111
b. N TK635
C TK466
c. C TK0082

45.000
300
45.300
45.300
45.000
45.000
9.000.000
9.000.000
9.000.000
9.000.000
23.000
23.000
18.000
15.000*1,1 = 16.500
1.500
18.000
18.000
18.000

Yu cu 1:
a. Hao mn TSC nm N
Nh lm vic
: 3.600.000 *8% = 288.000
Nh
: 1.560.000 * 5% =
78.000
Phng tin vn ti : 8.400.000 * 15% = 1.260.000
Thitt b my mc : 354.000 * 20% =
70.800
dung qun l
:
54.000 * 10% =
5.400
=> Tng gi tr hao mn TSC nm N l : 1.702.200
nh khon :
NV8. N TK 466
1.702.200
C TK 214
1.702.200
b. Hao mn TSC nm N + 1( HN+1 )

HN+1 = HN + H tng + H gim

* Hao mn TSC tng
Thit b : 900.000 * 20% = 180.000
My vn phng : 1.200.900* 20% = 240.180
dng qun l : 45.300* 10% = 4.530
Cng trnh XDCB bn giao : 9.000.000* 8% =720.000
TSC theo n H ca nh nc :18.000* 10% =1.800
=> Tng hao mn TSC tng : 1.146.510
* Hao mn TSC gim
TSC cp cho n v ph thuc: 23.000* 10% = 2.300
=> Tng gi tr hao mn TSC nm N+ 1 l :
1.702.200 + 1.146.510 - 2.300 = 2.846.410
Yu cu 3: Ga s cc TSC thuc ngun kinh ph dng cho hot ng kinh
doanh th mc khu hao c hch ton nh sau:
N TK 631
1.702.200
C TK 214
1.702.200