K TON DOANH NGHIP

thi s 1
Cu 1:
i tng ca hch ton k ton? Phn loi vn kinh doanh ca n v theo kt
cu v theo ngun hnh thnh.
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Gp vn tham gia lin doanh di hn bng tin mt: 50 tr.
2- Mua v nhp kho NVL nhng cha tr tin ngi bn: gi mua 100 tr., thu
VAT 10% (chu VAT theo phng php khu tr).
3- Rt tin gi ngn hng v qu tin mt chun b tr lng: 40 tr.
4- Thu VAT n v phi np ngn sch: 36 tr. (chu VAT theo phng php trc
tip).
5- Xut kho NVL dng vo sn xut trc tip: 20 tr.
6- Khu hao TSC dng vo qun l doanh nghip: 10 tr.
p n
Cu 2:
1- N 222 C 111: 50 tr.
2- N 152: 100 tr.
N 133: 10 tr. C 331: 110 tr.
3- N 111 C 112: 40 tr.
4- N 642 C 333: 36 tr.
5- N 621 C 152: 20 tr.
6- N 642 C 214: 10 tr.
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thi s 2
Cu 1:
Cc yu t (ni dung) ca chng t k ton. Trnh t x l v lun chuyn chng
t k ton!
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Trch lp qu khen thng phc li t li cha phn phi: 10 tr.
2- Nhn th chp mt TSC hu hnh. Nguyn gi: 100 tr. hao mn 10%.
1

3456-

Nhn li vn gp lin doanh di hn bng NVL tr gi 60 tr.

Thu thu nhp doanh nghip n v phi np ngn sch: 50 tr.
Vay ngn hn ngn hng bng tin mt: 30 tr.
Cui k kt chuyn chi ph nhn cng trc tip 8 tr. v 7 tr. chi ph sn xut
chung vo chi ph sn xut d dang.
p n

Cu 2:
1- N 421 C 431
2- N 211: 100 tr.
C 214: 10 tr.
C 344: 90 tr.
3- N 152 C 222
4- N 821 C 333
5- N 111 C 311
6- N 154: 15 tr.
C 622: 8 tr.
C 627: 7 tr.
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thi s 3
Cu 1:
Khi nim s k ton, ni dung v u nhc im ca hnh thc k ton chng t
ghi s?
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Dng mt TSC hu hnh th chp vay di hn, nguyn gi TSC : 100
triu.
2- Chi ph sn xut sn phm gm 3 tr. NVL v 2 tr. chi ph nhn cng trc
tip.
3- Np thu cho ngn sch nh nc bng TGNH: 25 tr.
4- Nhn li vn gp lin doanh di hn bng NVL: 300 tr.
5- Doanh thu bn hng thu bng tin mt: 50 tr. (chu thu tiu th c bit).
p n
Cu 2:
2

1- N 244 C 211: 100 tr.

2- N 621 C 152: 3 tr.
N 622 C 334: 2 tr.
3- N 333 C 112
4- N 152 C 222
5- N 111 C 511
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thi s 4
Cu 1:
Khi nim, ni dung v phng php lp bng cn i ti khon?
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Nhp kho NVL tr gi thanh ton bng tin mt: 55 tr. trong c VAT u
vo 10% gi mua.
2- Bo him x hi phi trch trong thng ca CN trc tip sn xut 8 tr. v ca
nhn vin qun l doanh nghip 2 tr.
3- Ngi mua tr tin mua hng bng tin mt: 6 tr.
4- Tin lng phi tr nhn vin bn hng: 3 tr.
5- Cui k kt chuyn 22 tr. chi ph NVL trc tip vo chi ph sn xut d dang.
6- Doanh thu bn hng thu bng tin mt 50 tr. (chu VAT theo phng php trc
tip).
p n
Cu 2:
1- N 152: 50 tr.
C 111: 55 tr.
N 133: 5 tr.
2- N 622: 8 tr.
C 338: 10 tr.
N 642: 2 tr.
3- N 111 C 511 (131): 6 tr.
4- N 641 C 334: 3 tr.
5- N 154 C 621: 22 tr.
6- N 111 C 511: 50 tr.
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 thi s 5
Cu 1:
Nu trnh t v cc bc tnh gi!
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Ngi mua tr tin mua hng bng tin mt: 30 tr.
2- Vay di hn ngn hng mua mt TSC hu hnh: Nguyn gi l 300 tr.
hao mn 20%.
3- Tm ng tin mt cho CBCNV: 3 tr.
4- Xut sn phm gi bn. Tr gi sn phm gi bn: 20 tr.
5- S sn phm gi bn trn c bn vi gi: 30 tr. nhng ngi mua cha tr
tin (sn phm bn ra chu thu VAT theo phng php trc tip)
6- S thu thu nhp DN n v phi np ngn sch: 10 tr.
p n
Cu 2:
1- N 111 C 511(131): 30 tr.
2- N 211: 300 tr.
C 214: 60 tr.
C 341: 240 tr.
3- N 141 C 111
4- N 157 C 155: 20 tr.
5- N 632 C 157: 20 tr.
N 131 C 511: 30 tr.
6- N 821 C 333: 10 tr.
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thi s 6
Cu 1:
Nu tnh cht ca bng cn i k ton? Mi quan h gia bng cn i k ton
v ti khon k ton?
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Nhn mt TSC hu hnh do c vin tr. Tr gi TSC hu hnh: 60 tr.
4

2- Nhp kho NVL mua ngoi tr gi 5,5 tr. nhng cha tr tin ngi bn (chu
thu VAT u vo theo phng php trc tip).
3- Tr n di hn n hn tr bng tin mt: 30 tr.
4- Tin lng phi tr CN trc tip sn xut: 10 tr. v phi tr cho nhn vin bn
hng: 2 tr.
5- Nhp kho thnh phm do qu trnh sn xut hon thnh: 8 tr.
6- Np thu thu nhp DN: 7 tr. v thu VAT u ra: 13 tr. cho NS nh nc qua
ti khon tin gi ngn hng.
p n
Cu 2:
1- N 211 C 411
2- N 152 C 331
3- N 315 C 111
4- N 622: 10 tr.
N 641: 2 tr.
C 334: 12 tr.
5- N 155 C 154
6- N 333: C 112: 20 tr.
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thi s 7
Cu 1:
Trnh by cc phng php sa cha sai st trong ghi s k ton!
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Dng tin gi ngn hng tr n ngi bn: 20 tr.
2- S NXL mua thng trc tr gi: 20 tr. v nhp kho n v.
3- Phn b 5 tr. chi ph tr trc v 3 tr. chi ph sn xut chung vo chi ph sn
xut d dang.
4- Tr li cho ngi mua 1 tr. tin mt do chp nhn do chit khu bn hng vi
ngi mua.
5- Khu hao TSC dng vo hot ng bn hng: 5 tr.
6- Thu tiu th c bit n v phi np ngn sch: 3 tr.
p n
Cu 2:
5

1- N 331 C 112
2- N 152 C 151
3- N 154: 8 tr.
C 142: 5 tr.
C 627: 3 tr.
4- N 521 C 111
5- N 641 C 214
6- N 511 C 333(2)
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thi s 8
Cu 1:
Khi nim s k ton, ni dung v u nhc im ca hnh thc nht k s ci?
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- c nh nc cp vn kinh doanh bng TSC hu hnh. Nguyn gi: 150 tr.
2- Mua v nhp kho NVL. tr bng tin mt: 22 tr. trong c 10% thu VAT
u vo (chu thu VAT theo phng php khu tr).
3- Trch trc tin lng ngh php ca CNSX trc tip: 5 tr.
4- Thu thu nhp DN n v phi np: 60 tr.
5- Th qu chi tin mt tr lng cho CNV: 30 tr.
6- Doanh thu bn hng thu bng tin mt 60 tr. (loi hng bn c chu thu tiu
th c bit).
p n
Cu 2:
1- N 211 C 411
2- N 152: 20 tr.
N 133: 2 tr.
C 111: 22 tr.
3- N 622 C 335
4- N 821 C 333(4)
5- N 334 C 111
6- N 111 C 511
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 thi s 9
Cu 1:
Khi nim hch ton, hch ton k ton? H thng phng php hch ton k
ton v mi quan h gia gia cc phng php hch ton k ton?
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Rt tin gi ngn hng v qu tin mt chun b tr lng: 20 tr.
2- Xut NVL dng vo qun l DN: 3 tr.
3- Phn b 5 tr. chi ph tr trc v 3 tr. chi ph sn xut chung vo chi ph sn
xut d dang.
4- Tr li vn cho cc bn tham gia lin doanh: 50 tr. bng tin gi ngn hng.
5- Mua mt TSC bng ngun vn vay di hn, nguyn gi TSC 50 tr. hao
mn 20%.
6- n v np thu tiu th c bit cho ngn sch nh nc bng chuyn khon:
30 tr.
p n
Cu 2:
1- N 111 C 112
2- N 642 C 152
3- N 154: 8 tr.
C 142: 5 tr.
C 627: 3 tr.
4- N 411 C 112
5- N 211: 50 tr.
C 341: 40 tr.
C 214: 10 tr.
6- N 333 C 112
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thi s 10
Cu 1:
Khi nim, tc dng v mi quan h gia k ton tng hp v k ton chi tit?
Cu 2:
nh khon v gii thch cch nh khon cc nghip v sau:
1- Gp vn tham gia lin doanh bng TSC hu hnh. Nguyn gi TSC em
gp l 150 tr. v c hi ng lin doanh nh gi li 145 tr.
7

2- Mua v nhp kho NVL tr bng tin mt: 22 tr. trong c 10% thu VAT
u vo (NVL mua v dng sn xut sn phm chu thu VAT theo phng
php khu tr).
3- Tin lng phi tr cho cng nhn sn xut trc tip: 5 tr.
4- Thu thu nhp DN m n v phi np ngn sch: 60 tr.
5- Th qu chi tin mt tr lng cho cng nhn vin: 30 tr.
6- Xut bn sn phm C, gi bn cha c thu: 60 tr. (Loi hng bn chu thu
VAT theo phng php khu tr, thu VAT phi np bng 10% gi bn)
ngi mua cha tr tin.
p n
Cu 2:
1- N 222: 145 tr.
N 412:
5 tr.
C 211: 150 tr.
2- N 152: 20 tr.
N 133:
2 tr.
C 111: 22 tr.
3- N 622 C 334
4- N 821 C 333
5- N 334 C 111
6- N 131: 66 tr.
C 511: 60 tr.
C 333:
6 tr.
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