K 1

Bi 1: Bi sn xut hng ha
a)dng 1:
C 3 yu t bi c th a ra l
-Nng sut L.
-Cng L.
-Thi gian L.
3 cu hi m bi tp yu cu gii p
-Tng sn phm.( tng SP)
-Gi tr 1 n v HH (GT1 v HH)
-Tng gi tr SP. (tng GTSP).
Ta bt u xc nh nh hng ca 3 yu t cho ca u bi ti 3 yu t trong cu hi ca .
-Tng SP t l thun vi Nng sut L,thi gian L,cng L
-Tng gi tr HH t l thun vi cng L, thi gian L(nng sut L ko nh hng)
-Ga tr 1v HH t l nghch vi nng sut L ( cng v thi gian L ko nh hng).
Bt u gii bi ton dng ny nh sau:
-c bi xong xc inh ngay xem bi hi v ci g?
-Nu bi hi v tng SP hoc tng ga tr HH th rt n gin ta lm nh sau
ta thy c tng SP v tng gi tr HH u t l thun vi cc yu t trn tr nng sut L ko nh hng
ti tng gi tr HH.do nu yu t phn bi tng hay gim bao nhiu s cho kt qu tng gim by
nhiu trong kt qu.Trng hp c t 2 yu t nh hng n kt qu th ta nhn 2 yu t nh hng
cho nhau s ra p n.
bi :11
nng sut tng 20% suy ra nng sut ln 120% v bng 1,2
thi gian gim 5% suy ra thi gian cn 95% v bng 0,95
hi tng sn phm thay i th no?
ta c 1,2 x 0,95= 1,14 ( tc l 114% nh vy so vi 100% th tng 14%)
vy kt qu l tng sn phm tng 14%.
Tng t cc bi khc ta lm tng t.
-nu bi hi v GT1v HH th ta gii nh sau:
ta bit GT1v HH ch chu nh hng ca nng sut L nn nu c ni ti s tng gim ca cng
L v thi gian L th ta ko quan tm ch quan tm xem c cho nng sut L thay i ko m thi.
Nu ko cho nng sut L thay i th p n lun l GT1v HH ko i.
Nu cho nng sut L thay i ta tnh nh sau.
bi : 9
Cng tng 20% ko nh hng ti GT1vHH nn ta b qua ko tnh
Nng sut tng 10% tc l nng sut t 110% v bng 1,1 . Ta ly nghch o ca nng sut bng 1/1,1
= 0.91 =91% (nh vy l gim 9%-iu ny ph hp vi nhn nh trn l nng sut L t l nghch vi
GT1vHH).
Ch ln na nu c yu t no ko nh hng ti yu cu hi ca bi th ta b qua lun ko tnh. Ch
xt cc yu t nh hng ti vn m bi ang hi.
b)dng 2:bi tp 20 trong tp ca khoa
Dng ny th ko cn tnh ton ch cn bit 1 iu duy nht : Gi tr hng ho trn th trng s gn vi gi
ca nhm no sx i b phn hng ho cho th trng tc l nhm no sn xut nhiu hng nht.
c)dng 3: Tm s lng tin cn thit cho lu thng
Dng ny cng rt n gin ch c mt cng thc duy nht

lng tin cn lu thng= (tng gi c HH-gi c HH bn chu-gi c HH khu hao+tin n k thanh

ton)/tc quay vng ca tin.

Ch : trong bi c cp ti hng ho trao i trc tip chnh l gi c HH khu hao

bi 21: Lng tin cn lu thng=(1500-20)/4=370
bi 22: Lng tin cn lu thng=(1500-40+50)/4=377,5
bi 23:Lng tin cn lu thng=(1500-30-70)/4=350
bi 24: Lng tin cn lu thng=(3500-200+260-300)/4=815

---------------------------------------------------------------------------Bi 2:Bi TB v ga tr thng d

a)dng 1: t bi 25-28 trong
Tm gi tr 1SP.
gi tr 1SP = tng gi tr thng d/ s SP =m/s SP
gii dng bi ny ch cn nh cng thc m' =m/v . 100%
tng s vn u t = c+v ( t bn bt bin +t bn kh bin)
gii dng bi ny ta ch vic tim c,v sau t cng thc m' ta suy ra m; sau ta ch vic ly
(m+c+v)/s SP s ra kt qu.
Nu bi c yu cu so snh ga tr ca 1 n v HH thay i th no th ta tm gi tr lc trc ri tm
gi tr lc sau sau ly ci sau chia cho ci trc nhn vi 100% l s ra kt qu.
(Bi 25: c+v=4000, c=3500 =>v=500, m=m/v=200% =>m=2v=1000
Tng gi tr sn phm= m+c+v=3500+500+1000=5000
Gi tr 1sp= Tng gi tr sn phm/s SP=5000/1000=5
Bi 26: qu tin lng y chnh l TBKB(v) nn v=10.000
m=m/v=200% =>m=2v=20.000
Gi tr 1SP=(50.000+20.000)/1000=70
Bi 27: Dng ny mnh cn tnh gi tr 1 n v sn phm trc khi u t v gi tr 1 n v sn phm sau khi tit
kim nguyn vt liu. Sau dem so snh
-u t 50.000 nn c+v=50.000, TBKB=10.000 nn v=10.000, m=m/v=200% =>m=2v=20.000
Gi tr 1 n v sn phm= (m+c+v)/1000=(50.000+20.000)/1000=70
-Tit kim nguyn vt liu tng chi ph u t cn 46.500 c ngha l c+v=46.500 nn tng sn phm mi l
46.500+20.000=66.500
Gi tr 1 n v sn phm= 66.500/1000=66,5
Nu bi hi gi tr n v gim bao nhiu th ly 70-66,5=3,5
Nu bi hi gim bao nhiu % so vi d kin ban u th ly 66,5/70=95% nh vy s gim 100-95=5%
Bi 28: Tng t bi 27 nhng bi cho l tit kim nguyn vt liu nn TBKB gim c 100 c ngha l Tng
sn phm s gim c 100. By gi ta cng i tm gi tr 1 n v hng ha( ging vi gi tr 1 n v sn phm)
trc v sau khi tit kim nguyn vt liu.
c+v=4000,c=3500 =>v=500, m=200% =>m=2v=1000 =>m+c+v=4000+1000=5000
Gi tr 1 n v hng ha=5000/1000=5
Tit kim nguyn vt liu TBKB gim dc 100 nn Tng sn phm mi=5000-100=4900
Gi tr 1 n v hng ha=4900/1000=4,9
Vy gi tr 1 n v hng ha gim so vi ban u 1-4,9/5=2%

b)dng 2 : t bi 29-49
Cc bi tp trong dng ny cng rt n gin ta ch cn nh cc cng thc sau:
m' = m/v .100% t sut gi tr thng d
p' = m/c+v .100% t sut li nhun
M=m'.v khi lng gi tr thng d.
v= lng thng x 12 thng x s cng nhn Tng t bn kh bin ca 1 x nghip trong 1 nm.
ch cc thut ng sau

c: t bn bt bin
v:t bn kh bin
c+v: tng TB ng trc
M: khi lng gi tr thng d
m: gi tr thng d
m: c th coi nh l li nhun trong bi tp ny
Sau ch cn p dng cc cng thc trn s tm ra i lng cha bit trong bi
Bi 29: c+v=20.000 v c/v=4/1 nn c=16.000,v=4000
Nh t bn thu c 6000 gi tr thng d nn m=6000
T sut gi tr thng d m=m/v=6000/4000=150%
Bi 30: v=1/4 TB ng trc=20.000/4=5000, m=m/v=6000/5000=120%
Bi 31: Khi lng gi tr thng d c nm ca x nghip M=100*200*150%*12=360.000
Bi 32: Tnh ngc li
m=360.000/(100*150*12)=200%
Bi 33: c+v=6000, c/v=5/1 =>c=5000,v=1000, m=2400 =>m=m/v=2400/1000=240%
Bi 34,35,36,37,38,39,40 tng t cc bi trn
p dng cng thc: Khi lng gi tr thng d c nm ca x nghip=M= s cng nhn*lng thng*m*12
Bi 41: cng thc cn nh
p=m/(c+v)
m=m/v
TBBB=4TBKB nn c=4v, t sut gi tr thn d=m=m/v =100% nn m=v
p=m/(c+v)=v/(4v+v)=1/5=20%
Bi 42: Tm tng li nhun ca x nghip chnh l tm gi tr thng d m
TBKB=v=100.000, TBBB=c=9v=900.000 nn c+v=1000.000
p=20%=m/(c+v) => m=1000.000*20%=200.000
Bi 43: c+v=160.000, p=m/(c+v)=20% nn m= 160.000*20%=32.000
Bi 44: c=5v, m=150% =>m=1,5v, p=m/(c+v)=1,5/6=25%
Bi 45: TBBB=c=50.000=5 ln TBKB(v) nn v=10.000 c p=25% nn m=(50.000+10.000)*25%=15.000
Bi 46: p=m/(c+v) nn m=130*15%=19,5$
Bi 47: p=m/(c+v)=15/125=12%
Bi 48: Tng TB ng trc chnh l c+v
P=m/(c+v) nn (c+v)=m/p=16,8/0,12=140
Bi 49: p= 50.000/200.000=25%

c)dng 3: bi 50-53
Dng ny ta gii nh sau
ly s vn u t ca mi ngnh nhn vi mc li nhun ta thu c li nhun bng s ca mi ngnh.
Sau tng cc li nhun ca mi ngnh ta thu uc tng li nhun ca x hi. Sau ly tng li
nhun x hi chia cho tng vn u t ca cc ngnh s ra mc t sut li nhun bnh qun ton XH.
Bi 50: T sut li nhun bnh qun ca x hi=(30+20+13)/3=21%
Bi 51: gii gn ging ta tnh im trung bnh ca hc k
T sut li nhun bnh qun ca ton XH=( 200*30+100*20+100*10)/(200+100+100)=22,5%
Bi 52,53 tng t 51

d)dng 4: bi 54-55
tm gi c sn xut
bi s cho TBBB l c , cho TBKB l v v cho t sut gi tr thng d l p' ta c
p'=m/(c+v) x100%
t ta suy ra c m
gi c sn xut bng : c+v+m . t y ta tm ra p n.
Bi 54: m=(9000+1000)*20%=2000
Gi c sn xut= 2000+9000+1000=12.000
Bi 55 tng t 54

---------------------------------------------------------------

Bi 3: Tin lng
a)Dng 1: Chuyn i 2 dng tin lng theo sn phm v theo gi
Dng ny th rt n gin ta ch cn lm php chia chun xc l s ra kt qu ngay. Chuyn tin cng t
lng thng ra lng gi cng rt d. Ch cn ly lng thng chia cho s ngy v s gi lm vic trong
mi ngy s ra lng gi.
Bi 57: 16/24=2/3$
Bi 58: = 520/(26*8)=2,5$
Bi 5930.000/200=150 ng
Bi 60=754.000/(26*8)=3625

b)Dng 2: Lng thc t v lng danh ngha

Dng ny c 2 cch ra
- cho lng cng nhn /thng cho mc lm pht tnh lng danh ngha lng thc t ko b gim. V
d bi 56 cho lng l 300/thng , gi sinh hot tng 25%. Suy ra gi sinhhot l 125%=1,25 . Ta ly
1,25 x 300 =375/thng .
-cho gi sinh hot tng, lng danh ngha ko tng,hi lng thc t gim bao nhiu? Dng ny ta gii
nh sau.v d bi 62 gi sinh hot tng 22% tc l t 122%=1,22. Ta ly nghch o 1/1,22 = 0,82 =82%
. suy ra lng thc t gim 18%.

----Bi 4 : Bi Tch lu
Bi tch lu ny rt l n gin v c bn ca n l da trn bi t bn v gi tr thng d m thi. Vn
nhng cng thc c
m'=m/v x 100% (t sut gi tr thng d)
p'=m/(c+v)x100% (t sut li nhun)
M=m'.v (khi lng gi tr thng d )
im khc bit duy nht l bn s phi lm 2 php tnh tnh ra 2 gi tr 2 nm khc nhau. Sau
bn ch vic ly hai kt qu chia cho nhau tnh theo phn trm s ra p s ca bi ton.
Nhng d liu cn ch
cu to hu c =c/v
Tng t bn u t l c+v
ch thm im ny khc bit so vi bi t bn v gi tr thng d l
Sau nm th nht bn tnh ra mt gi tr thng d m. Sang nm th 2 nh tiu dng c th tiu ht gi tr
thng d hoc cng c th ch tiu mt phn gi tr thng d thu c cn li dnh tip tc u t vo
sn xut. Nh vy nm sau s t bn u t ko phi ch l c+v nh nm trc m phi cng thm phn
gi tr thng d m nh t bn tip tc b vo sn xut . Nh vy qua nm sau tng t bn u t c
th l mt con s khc ri ch ko phi ch l c+v.
Bi 64: Nhng dng bi tp ny mnh nn xt ring tng nm ra
S dng 2 cng thc: m=m/v v p=m/(c+v)
Xt nm 2000: c+v=60, c/v=4/1 nn c=48,v=12 m m=100% =>m=v=12
Xt nm 2001: c+v=100, c/v=9/1, m=150% nn c=90,v=10,m=15
Nh vy khi lng gi tr thng d ca 2001 so vi 2000=15/12=125% tng 25%
Bi 65:

Nm 2000: c+v=50, c/v=4/1,m=100% nn c=40,v=10,m=10 =>p=m/(c+v)=20%

Nm 2001: c+v=100,c/v=9/1,m=150% nn c=90,v=10,m=15=>p=m/(c+v)=15%
Nh vy so vi nm 2001 p gim 5%
Bi 66: S vn ca nh TB c coi nh do cng nhn ca x nghip to ra c ngha l sau bao nhiu nm th cng
nhn to ra c gi tr thng d bng vi s vn ban u ca nh TB b ra.
c+v=1.000.000, c/v=4/1, m=100% nn c=800.000,v=200.000,m=200.000
S nm=1.000.000/200.000=5 nm
Bi 67:
c+v=500.000, c/v=4/1, m=200% nn c=400.000,v=100.000,m=2v=200.000
Nh TB tiu dng 50% gi tr thng d nn phn gi tr cn li tch ly cho nm sau l 200.000*50%=100.000
S vn m nh TB nm sau c c=500.000+100.000=600.000
Bi 68: Tnh khi lng gi tr thng d(m) ca nm sau ngha l lc ny s vn b ra ca nh TB cao hn nm
trc( vn ca nh TB lc ny chnh l s vn ging bi 67 c th l 600.000)nn m s thay i
Tng t ging bi 67 ta tm c vn u t cho nm sau l 600.000 chnh l (c+v)
c+v=500.000, c/v=4/1, m=200% nn c=400.000,v=100.000,m=2v=200.000
Nh TB tiu dng 50% gi tr thng d nn phn gi tr cn li tch ly cho nm sau l 200.000*50%=100.000
S vn m nh TB nm sau c c=500.000+100.000=600.000=c+v( gi tr c,v ca nm sau khc vi gi tr c,v ca
nm u)
Li c c/v=4/1, m=200%( do c/v v m ko i) nn c=480.000,v=120.000,m=2v=240.000
Bi 69 ging bi 64
Bi 70 ging bi 65: khng i
Bi 71 ging bi 66
Bi 72 ging bi 67
Bi 73 ging bi 68

K 2
Bi tp v Tun hon v chu chuyn TB
Cc cng thc cn nh
Cng thc tnh chu chuyn chung ca TB= Tng gi tr TB chu chuyn trong nm/Tng TB ng trc
Cng thc tnh gi tr TBC chu chuyn trong nm= Tng TBC/ s nm s dng
Cng thc tnh gi tr TBL chu chuyn trong nm* s vng chu chuyn ca TBL
S vng chu chuyn/1 nm = ( gi tr TBC+ gi tr TBL)/ Tng TB
Thi gian chu chuyn chung / 1 nm =12/ s vng
Thi gian chu chuyn thc t= (s nm ca TBC s dng*12)/ thi gian chu chuyn chung
Bi 74.
Tb u t 10tr =>c+v=10, TBC chim 70% => c=7,v=3
S vng chu chuyn trn 1 nm = (7/7+3*3): 10= 1 vng. Vy thi gian chu chuyn chung= 12/1=12
thng
Bi 75,76 tng t 74
Bi 77.
Tnh thi gian chu chuyn chung ging bi 74
Thi gian chu chuyn thc t= (s nm ca TBC s dng*12)/ thi gian chu chuyn chung
78,79,80,81 tng t cc bi trn
T Bn thng nghip
Lu : Trong trng hp c TB thng nghip tham gia vic thc hin gi tr hng ha th P ca TBCN
khng i
Dng ny cn nh cc khi nim tng TB ng trc= c+v
Cng thc t sut gi tr thng d m=m/v
Cng thc li nhun bnh qun p=m/ (c+v)
Gi tr m mi = m c chi ph lu thng thun ty
Bi 82
T bn ng trc TB cng nghip 50tr => c+v=50
10 thng M=10 => 1 thng M=10/10=1
Nh TB m nhn khu tiu th nn 1 vng cn 9 thng => thu dc M=9 => 1 nm thu dc M=12
Li nhun bnh qun ca TBCN v TBTN= M/( c+v)=12/50=24%
Bi 83
TB ng trc= c+v=900, m=100% nn m=v=180
TB thng nghip ng ra 100 triu nn TB mi l 900+100=1000
Li nhun bnh qun ca TBCN v TBTN l p= m/TB mi=180/1000=18%
Bi 84
Bi ton hi tng gi c sn xut c ngha l tm m+c+v
c+v=80
p=18%=m/(c+v) nn m=18%*80=14,4. Vy Tng gi c sn xut=80+14,4=94,4
bi 85 tng t 84
bi 86
T bn ng trc ca TBCN=400
Tb ng trc ca TBTN=50

Tng TB ng trc= 400+50=450

M=90 m chi ph lu thng thun ty l 9 nn gi tr thng d cn li=90-9=81

P=81/450=18%
Bi 87 ging 82

Bi 88
C+v=1,35 m c=1,08 =>v=0,27
M=100% => m=v=0,27
Tb thng nghip ng ra 150 triu=0,15 t nn tng TB ng trc lc ny l: 1,35+0,15=1,5
P= m/(c+v)= 0,27/1,5=18%
Bi 89 tng t 96
Bi 3: T bn cho vay
PHN I : Bi tp lin quan ti Ngn Hng
- Cc nh ngha cn ghi nh
+ Vn t c : l vn c sn ca doanh nghip
+ Vn i vay: L b phn vn c c nh vay ngn hng (TB i vay)
+ Li nhun ngn hng : L phn li m ngn hng thu c nh kinh doanh tin gi
+ T sut li nhun: L phn trm li nhun ngn hng trn tng s vn ngn hng
- Cc cng thc c bn:
+ T sut li tc : z = z / Tng TB i vay
+ T sut li nhun =p/K (li nhun / tng t bn u t)
+ Thu nhp x nghip = p z ( li nhun - li tc i vay )
+ Cng thc tnh li nhun kinh doanh ca ngn hng = Tng cho vay (Tng tin gi
+chi ph nghip v ngn hng )
Dng 1: Thu nhp x nghip
Z= z/( Tng TB cho vay)
T sut li nhun ngn hng= Li nhun ngn hng/ TB t c ca ngn hng
Bi 90: Doanh nghip c tng vn u t l 1000 triu trong vn t c l 500 triu cn li i
vay. T sut li tc ngn hng l 4%. Doanh nghi p c t sut li nhun l 15%. Hi li
nhun trong nm ca x nghip l bao nhiu ?
Tm tt
Tng vn u t: 1000 triu, 50% vn t c tng ng vi 500tr, cn li 500tr i vay vi z=4%( tc l
li xut ngn hng hay t xut li tc), T sut Li nhun 15% c ngha l p=15%. Bi yu cu tnh li
nhun x nghip ( Li nhun x nghip= li nhun(p)-li tc vay ngn hng(z))
Li gii
Z=z/tng t bn i vay =>z= tng TB i vay x z=500.4%=20
P=p/ Tng TB u t => p= tng TB u t x p= 1000x15%=150
Li nhun x nghip= 150-20=130tr
Tnh nhanh: 1000x15%-500x4%=130
Bi 91: Tnh t sut li nhun ngn hng
Cng thc: T sut LNNH=Li tc/ vn t c ca NH
Li tc ca ngn hng = Li tc cho vay (li tc tin gi
+chi ph nghip v ngn hng )
11 t vi li xut nhn gi z=3% => li tc tin gi= 11 x 3%=0,33 ( cng thc z=z/ TB nhn gi)
10 t vi li xut 6% chnh l z=6% => Li tc cho vay=10x6%=0,6
Li tc ngn hng Znh=0,6-(0,33+0,07)=0,2 => T sut li nhun NH= 0,2/1x100%=20%
Tnh nhanh: Z.nh=10x0,6-(11x0,3+0,07)=0,2
Bi 92 tng t bi 91
Bi 93: tnh li nhun trung bnh c nm ca NH =(Z1+Z2)/ Tng vn TB
500.000 gi ngn hng vi li xut 2% => z=2% => z( li nhun ngn hng)= 500.000x2%=10.000 do
ch gi c 3 thng/1nm nn tin li lc ny( hay li tc) Z1=10.000x3/12=2500
By gi chuyn c vn ln li l 500.000+2.500=502.500 sang gi 9 thng vi li xut z=3% => li tc
Z2=502.500x3%x9/12=11306,25
Li nhun TB ca NG= (2.500+11306,25)/500.000=2,76%
PHN II : Cc bi tp lin quan ti c phiu chng khon
- Cc khi nim cn ghi nh
+ Mnh gi : l gi c phiu bn trn th trng s cp (th trng pht hnh c phiu
ln u )
+ Th gi : l gi c phiu bn trn th trng th cp ( th trng mua bn qua li c
phiu ).
+ C tc : L phn li tc m cng ty tr cho c ng tng ng vi mi c phiu m

ngi s hu (thng tnh bng $)

+ T sut c tc : l t l % gia c tc m c ng thu c v mnh gi ca c phiu .
+ Li nhun sng lp: chnh lch gia TB gi v TB tht
Cc cng thc cn ghi nh
+ Th gi c phiu = C tc/ Li tc ngn hng
+ T sut c tc = C tc/Mnh gi *100%
Dng 1: Li nhun thu c khi bn c phiu
V d: Bi 94
Gii nhanh: Do th gi c phiu t l thun vi vi c tc v t l nghch vi li xut ngn hng nn:
Th gi= (mnh gi x c tc)/ li xut gi ngn hng
p dng: th gi mi =(100x7,5%)/5%=150
100 c phiu lc ny c gi 100x150=15000
Vy nh kinh doanh li 15000-10000=5000
Cch gii theo cng thc
S tin ngi b ra mua c phiu l : 100 *100 = 10000$.
C tc ca c phiu = t sut c tc * mnh gi = 7.5% * 100 = 7.5$
Th gi c phiu = C tc / Li sut Ngn hng = 7.5/5% =150$
Nu bn 100 c phiu ngi thu c : 100 * 150 = 15000$
Vy ngi thu c li : 15000-10000=5000$
p s : 5000$
Dng 2: Tm t sut c tc ca cng ty c phn
V d : Bi 95
Lu : + Li nhun sng lp:TB gi -TB tht
C phiu pht hnh c gi tr l : 30000 *100 = 3 000000$ =3tr ( y l TB gi )
Li nhun sng lp l 0,3tr => TB tht= 3-0,3=2,7tr
P=15% => p=2,7x15%=0,405tr=405.000$
Cng ty tch lu 135000$ nn s tin tr cho c ng= 405.000-135.000=270.000
Vy c tc =270000/ 30000=9$
T sut c tc : C tc/ mnh gi *100%=9/100 *100%= 9%
Dng 2: Li nhun thu c khi t sut li tc ngn hng gim
- V d: Bi 96
Gii nhanh: Th gi 1 c phiu mi= th gi c Z2/Z1)=150 4,5/6)=200 USD
Nh u t dc li (200-150)*1000=50.000
Gi theo cng thc
Ta c th gi = C tc / t sut li tc NH
C tc = Th gi * t sut li tc =150*6%=9$
Li sut ngn hng gim nn Th gi mi = C tc/t sut li tc mi = 9/(4.5%)=200$
Ban u ngi u t : 1000c phiu * 150$=150000$
Bn i thu c : 1000 c phiu *200$=200000$
Vy nh u t thu c : 200000-150000=50000$ tin li
Bi 97,98,99,100,101 ging cc bi trn
Bi 4. a t TBCN
Cc khi nim cn ghi nh
+ Li nhun bnh qun : L li nhun trung bnh thu c t mt lng t bn u t
nh nhau vo cc ngnh sn xut khc nhau.
+ Cu to hu c : C/V
+ a t cp sai l phn a t chnh lch ngoi li nhun bnh qun phi tr cho ch t
- Cc cng thc :
+ Cu to hu c : c/v
+ m=m/v
+ Gi c rung t = a t / Li ngn hng
+ a t = m(li nhun nng nghip) p(li nhun cng nghip)
Dng 1: Tm tng a t
- V d: Bi 102
a t = m( trong nng nghip) m( trong cng nghip)
Trong cng nghip: c+v=100, c/v=9/1 => c=90,v=10 do m=200% m m=m/v =>m=2v=20

Trong nng nghip: c+v=100, c/v=4/1 => c=80,v=20 m=200% =>m=2v=40

a t= 40-20=20
Bi 103 tng t 102
Bi 104: Bi ny nn nh gi c nng phm quyt nh bi nng phm trn rung t xu nht
C 3 rung A,B,C mnh rung A l t xu nht
Nh TB u t nh nhau 10.000 USD vo rung, Li nhun bnh qun trong cng nghip l 20%
Tng gi c sn xut trn mi mnh rung= 10.000+10.000x20%=12.000
Gi c sn xut trn 1 vdt ca A=12.000/4=3.000
Gi nng phm trn th trng ca B l: 3000x5=15000
Gi nng phm trn th trng ca C l: 3000x6=18000
Tng a t cp sai ca B,C=(18000-12000)+(15000-12000)=9000
Bi 105
Gi mnh rung= a t/ li xut ngn hng= R/Z
Gi t= 5000/2,5%=200.000
Bi 106
Gii nhanh: Gi t t l nghch vi li xut ngn hng
p dng:Gi t= 200.000: (2/2,5)=250.000
Gii theo cng thc:
Gi t ban u = a t/ z ban u => a t= 200000*2.5% =5000$
Gi t mi = a t/ z mi = 5000/2% =250000$
p s : 250000$
Bi 107 tng t 105,108 tng t 106
Bi 5. Tng sn phm XH v thu nhp quc dn
- Cc khi nim cn nh
+ GDP : tng sn phm quc dn (ch tnh sn phm, dch v ca ngi Vit Nam to ra
trong v ngoi nc )
+ GNP : tng sn phm quc gia (ch tnh sn phm, dch v to ra ti Vit Nam )
+ Phn gi tr mi trong GNP : Chnh l phn thu nhp quc dn (tiu dng )
V d : Bi 109
GDP=130.000tr
GNP= GDP- vn nc ngoi sn xut=130.000-130.000x10%=117.000
Thu nhp quc dn tiu dng CPI chim 30% GNP= 117.000*30%=35.100
Bnh qun thu nhp quc dn trn u ngi=35100/100=351$
Bi 6. Ti sn xut TB x hi
Cc khi nim c bn :
+ Khu vc I : khu vc sn xut t liu sn xut
+ Khu vc II: khu vc sn xut t liu tiu dng
Cc cng thc c bn
+ Tng sn phm x hi = I (c+v+m) + II (c+v+m)
+ Tng gi tr TLSX = Ic + IIc
+ Tng gi tr TLSX sn xut ra TLSX =Ic + Ic1
T l tch lu = m1/m *100%
+ Gi tr tch lu kv1: m1=Ic1+Iv1
+ Gi tr tch lu kv2: m2= IIc1+IIv1
- iu kin ti sn xut gin n
I(v+m)=IIc
I(c+v+m) = Ic + IIc
II(c+v+m) = I(v+m) + II (v+m)
- iu kin thc hin ti sn xut m rng
I(v+m)=II(c+c1)+Ic1
II( c+v+m)= I(c+c1)+II(c+c2)
II(c+v+m)=I(v1+m1+v)+II( v+m1+v1)
Lu : Tt c cc bi tp v ti sn xut nn a v v p dng 2 cng thc ny
I(v+m)=IIc
I(v+m)=II(c+c1)+Ic1

Dng 1: Ti sn xut gin n

Bi 110
Tng sm phm x hi = Tng SP kv1+ Tng sp kv2 hay = I(c+v+m)+II(c+v+m)
Kv1: c/v=5/1, c=5000 =>v=1000, m=200% =>m=2v=2000. Vy TSP kv1=m+c+v=8000
Kv2: c/v=4/1, bjo cn tm m,c,v ca kv2
p dng cng thc ti sn xut gin n: I(v+m)=IIc
IIc=2000+1000=3000 =>IIv=3000/4=750, m=200%=>m=2v=1500. Vy TSP kv2=m+c+v=5250
KL: TSPXH=8000+5250=13250
Bi 111
p dng 3 cng thc:
+T l tch lu = m1/m *100%; m1=c1+v1
+ Gi tr tch lu kv2: m2= IIc1+IIv2
I(v+m)=II(c+c1)+Ic1
+Xt Kv1: c+v=125, c/v=4/1 => c=100,v=25, m=200% =>m=2v=50
T l tch ly 70%=m1/m =>I m1=50*70%=35, Ic1/Iv1=4/1, Ic1+Iv1=35 =>Ic1=28, Iv1=7
+ Xt kv2: c+v=50, c/v=4/1 => c=40, v=10
p dng cng thc I(v+m)=II(c+c1)+Ic 1<=> 75=IIc1+40+28 =>IIc1=7, IIv1=7/4=1,75
+ Gi tr tch lu kv2: m2= IIc1+IIv2= 7+1,75=8,75
Bi 112
S dng cng thc
Tng gi tr TLSX = Ic + IIc
I(v+m)=IIc
Xt KV2: c/v=4/1, c=2400 => v=600, m=200% =>m=2v=1200
Xt kv1: c/v=6/1, m=200% => m=2v, c I(v+m)=IIc nn 3v=2400 =>v=800,c=4800
Tng gi tr TLSX = Ic + IIc =2400+4800=7200
Bi 113: tm cc s ging bi 111
Tnh c Tng gi tr TLSX sn xut ra TLSX theo cng thc : + Tng gi tr TLSX sn xut ra TLSX
=Ic + Ic1=100+28=128
Tng SPKV1= m+v+c=125+50=175, tng SPKV2=70 nn TSPXH=175+70=245
% =128/245=52,24%
Bi 114: tm cc s liu ging bi 111
p dng cng thc:
+ Gi tr tch lu kv1: m1=Ic1+Iv1
+ Gi tr tch lu kv2: m1= IIc1+IIv2
+,t l tch ly=m1/m
Kv2: m1=IIc1+IIv1=8,75, t l tch ly=m1/m=8,75/20=43,75%
Kv1: t l tch ly m1=70%
% tch ly kv2/kv1=43,75/70=62,6%
Bi 115
Xt Kv2: c+v=50, c/v=4/1 =>c=40,v=10, m=2v=20
IIm1=IIc1+IIv1=4,8 m IIc1/IIv1=5/1 => IIc1=4, IIv1=0,8
Xt KV1: Tng sm phm l 160 => I( c+v+m)=160, v=20, m=200 =>m=2v nn 3v+c=160=>c=100, m=40
p dng cng thc: I(v+m)=II(c+c1)+Ic1
20+40=40+4+Ic1 Ic1=16 => Iv1=16/8=2 => gi tr tch ly Kv1=Ic1+Iv1=16+2=18
T l tch ly =m1/m=18/40=45%
Bi 116
Tng t tnh dc t l tch ly kv1 l 45%
T l tch ly kv2 l 4,8/20=24%
% tch ly KV2 so vi KV1= 24/45=53,33%