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Phng k ton cng ty c phn xy dng Tam Thanh tnh thu GTGT theo

phng php khu tr thu. Trong thng 10/N c ti liu v hot ng xy lp nh


sau:
A Gi tr sn phm lm d dang u thng
(n v tnh: 1.000.000 )
Khon mc
Nguyn vt liu trc tip
Nhn cng trc tip
Chi ph s dng my thi cng

Cng trnh A
54.000
14.000
11.000

Cng trnh B
65.000
17.000
13.000

Chi ph sn xut chung


Cng

13.000
102.000

14.000
109.000

B Trong thng c cc nghip v kinh t pht sinh sau: (n v tnh:


1.000.000):
1- Mua vt liu xy dng: ha n GTGT tr gi vt liu 108.000, thu
GTGT 10%, tin hng cha thanh ton. Vt liu c chuyn thng n cng
trng xy dng cng trnh A 56.000, cng trnh B 52.000, chi ph vn chuyn chi
bng tin tm ng gi cha thu 2.000, thu GTGT 10% phn b cho cc cng trnh
theo t l vt liu.
2- Mua vt liu ph ha n GTGT tr gi vt liu 7.500, thu GTGT 10%,
thanh ton bng tin mt. Vt liu c chuyn thng n cng trng xy dng
cng trnh A 2.500, cng trnh B 2.800, dng cho my thi cng 1.200, dng cho
qun l thi cng 1.000.
3- Xut kho cng c (phn b 1 ln) dng cho my thi cng tr gi 450, dng
phc v thi cng xy dng 2.500.
4 Tnh tin cng phi tr cng nhn xy dng cng trnh A 20.000, cng
trnh B 35.000, cho cng nhn iu khin v phc v my thi cng 4.500, cho nhn
vin qun l cng trng 3.500.
5- Trch BHXH, BHYT, BHTN, KPC theo t l quy nh.

6- Trch khu hao my thi cng 15.000, khu hao TSC phc v thi cng
3.500.
7- Tin in nc phc v my thi cng phi tr 1520, phc v thi cng phi
tr 850, thu GTGT 10%.
8- Tin lng phi tr theo gi cha thu phc v thi cng 500, thu GTGT
10%.
9- Cui thng hai cng trnh hon thnh bn giao theo gi d ton ghi
trong hp ng: cng trnh A 260.000, cng trnh B 350.000, thu GTGT 10%.
10- Chi ph qun l doanh nghip pht sinh trong k phn b cho cng trnh
A 5.000, cng trnh B 6.500. Chi ph QLDN pht sinh cc k trc phn b cho
cng trnh A 8.600, cng trnh B 9.400.
Bit rng: Doanh nghip khng t chc i my thi cng ring. Chi ph s
dng my thi cng phn b cho hai cng trnh theo s gi my chy, bit cng trnh
A s dng 190 gi my, cng trnh B s dng 200 gi my. Chi ph sn xut chung
phn b cho 2 cng trnh theo tin lng ca cng nhn trc tip sn xut thi cng.
11- Trong k chi ph qun l pht sinh:
- Tnh lng phi tr b phn qun l 8.000.000.
- Trch lp cc khon BHXH, BHYT, KPC theo t l 19%/ tin lng.
- Tnh khu hao ti sn c nh b phn qun l 3.500.000.
- Tnh phn b gi tr cng c dng b phn qun l 1.500.000.
- Chi ph dch v mua ngoi phi tr gi cha thu b phn qun l
2.200.000, thu GTGT 10%.
Yu cu:
1- Lp nh khon cc nghip v kinh t pht sinh.
2- Tp hp chi ph sn xut xy lp pht sinh theo tng cng trnh.
3- Lp bng tnh gi thnh tng cng trnh theo khon mc.

I- nh khon:
1) NV1.
N tk 621(1): 108.000

( chi tit ctrinh A: 56.000


Ctrinh B: 52.000)
N tk 133 : 10.800
C tk 331: 118.800
NV2.
N tk 621(1): 2000

theo t l 14/13

( chi tit ctrinh A:


Ctrinh B: )
N tk 133: 200
C tk 141: 2.200
2)
N tk 621(2): 5.300
( chi tit ctrinh A: 2.500
Ctrinh B: 2.800)
N tk 623(2) : 1.200
N tk 627 :

1000

N tk 133 :

750

C tk 331:

8.250

3)
N tk 623(3) :

450

N tk 627(3) :

2.500

C tk153:

2.950

4) N tk 622: 55.000
( chi tit ctrinh A: 20.000
Ctrinh B: 35.000)
N tk 623(1) : 4.500
N tk 627(1) : 3.500

C tk 334:

63.000

5) n tk 334 : 63000*19%
C tk 388:
6)
N tk 623(4) : 15000
N tk 627(4) : 3.500
C tk 214:

18.500

7)
N tk 623(7): 1.520
N tk 627(7) : 850
N tk 133 :

237

C tk 331: 2607
8)
n tk 627:
c tk 334
9)
n tk 154: 610.000
chi tit ctrinh A: 260.000
Ctrinh B: 350.000)
n tk 133: 61.000
c tk 331.
11)
1.n tk6271
c tk 334 : 8000.000
2.n tk 6274
c tk 214 : 3.500.000
3.n tk 627(7) 2.200.000
n tk 133 : 220.000
c tk 331

10) tp hp tt c cc chi ph ui c phn b ra m ak.


T cng ko hiu my c.