BI TP C NHN CHNG 4

4.CN1

Thng tin trn BCTC ca mt cng ty c trnh by nh sau: Cng ty c tnh doanh thu tng
khong 10% trong nm 20X6

20X5 thc t 20X6 d ton

Doanh thu bn hng 988 1.087
Gi vn hng bn (660) (726)
Chi ph hot ng (294) (300)
LN t HKD 34 61
Chi ph li vay (6) (6)
LN trc thu 28 55
Chi ph thu TNDN (7) (14)
LN sau thu 21 41
Nh Ql ang xem xt s t ng ha hu ht cc dy chuyn SX ca cng ty .Vic t ng ha
s khin mt na gi vn hng bn s l chi ph c nh .Hin nay tt c u l chi ph bin i

Yu cu:

(a) Gi s mt na (330tr) gi vn hng bn ca nm 20X5 l chi ph c nh .Phn cn li tng

tng ng vi DT (10%).Hy tnh gi vn hng bn v Ln d tnh nm 20X6 .Gi s thu TNDN
l 25%/LN trc thu

(b) So snh kt qu tnh ton ca bn vi s liu trn, vi gi nh l GVHB chim phn ln

trong DT . Vic trang b dy chuyn t ng c nh hng n kh nng sinh li ca cng ty?
n ri ro ca cng ty? Gii thch cu tr li ca bn

4. CN2.

Thng 1/20x6, Cng ty nc tinh khit SP mua 1.000 CP ph thng ca cng ty BH vi gi

240.000/Cp .Khon u t ny l nh nhng cng ty d nh s gi u t lu di .Cui nm
20X6, gi th trng ca c phiu BP gim gi xung cn 230.000/Cp .Sau su thng u nm
20X7, SP quyt nh bn s c phiu ny vi gi 270.000/CP

Yu cu:

a. Trnh by BCTC n cui nm 20X6 v 20X7 ch tiu u t chng khon theo quy nh

b. Gi s , sau su thng u nm 20X7, cng ty vn khng bn li v chuyn thnh chng

khon kinh doanh. Trnh by li ch tiu ny trn BCD9KTcuo61i nm 20X7
4.CN3.

Cng ty Hoa Hng u t ti chnh trong nm 2016 nh sau:

1. Mua c phiu kinh doanh ca cng ty Cc Vng vi gi 300.000.000, chi ph mi gii 0,1%
trn gi giao dch

2. Mua 2% c phiu ph thng ang lu hnh ca cng ty Lan Tm vi gi 600.000.000, chi ph

mi gii 0,1% trn gi giao dch

3. Mua tri phiu chnh ph 5 nm , li v gc tr 1 ln khi o hn .Tr gi mua l 1.200tr, chi

ph mi gii 0,2% trn gi giao dch

4. Chuyn 4% c phiu ang u t ti cng ty lin kt Cam Snh tr gi gc l 3.400tr, bn vi

gi 3.200 tr. Do s c phiu ang u t vo cn g ty ny ang l 22% nay ch cn 18%

5. Cui nm, gi th trng ca c phiu Hoa Cc Vng l 290tr, Lan Tn l 370tr.

Yu cu:

Thng tin no v tnh hnh u t m bn s trnh by trn BCKT cui nm 2016?Ch r tng
ni dung th hin trn BCKT v s tin l bao nhiu

4.CN 4

Ngy 1/1 nm 20X6 , cng ty M mua 800.000.000 tri phiu di hn theo mnh gi, li sut
8%, tr li nh k vo ngy 30 thng 6 v 31 thng 12.Nm ti chnh ca cng ty kt thc vo
ngy 31 thng 12 nm 20X5, gi th trng ca tri phiu l 786.000.000.Ngy 1/7 nm 20X6,
cng ty bn tri phiu thu tin l 820.000.000

Yu cu:

a. Xc lp cc bt ton trn phng trnh k ton v tnh hnh mua tri phiu, nhn li nh k
vo ngy 30/6 v 31/12 nm 20X5

b. Trnh by thng tin v tri phiu trn BCKT ngy 31/12/ 20X5, nu nh qun l mun gi
chng n ngy o hn

c. Trnh by thng tin v tri phiu trn BCKT ngy 31/12/20X5 nu nh qun l nh gi
chng mt vi nm ri sau bn i

4.CN5

Cng ty Dinh Th mua mt my chuyn dng nguyn gi 124.000.000, gi tr thanh l c tnh

4.000.000 sau 5 nm s dng .My ny c s gi c tnh l 30.000g .K ton cng ty ang
cn nhc nn dng PP khu hao cho my theo ng thng , hay s d gim dn hay KH theo
sn lng .My c mua v ngy 1/1 nm hin hnh

Yu cu:

a. Dng PP khu hao theo sn lng tnh ton mc khu hao trn 1g hot ng v s khu
hao hng nm , gi s my c dng u n trong sut thi gian hot ng ca my

b. Gi s sau khi s dng c 3 nm ri, cn gty mua mt my mi hin i hn v bn my

c thu tin 25.000.000tr.Tnh ton khon li hoc l t vic bn my theo 3 phng php
khu hao (Gi s mi nm my hot ng theo sn lng ln lt l 6.000; 7000; 8.000 v
4.000)

c. nm thanh l my, hy ch ra nhng thng tin c lin quan trn BC kt qu kinh doanh v
BC lu chuyn tin t cho tng PP tnh khu hao . Gi s BCLCTT c lp theo PP gin tip

4. CN6

Thng tin v dng tin ca hai cn g ty thc phm nh sau: (V tnh tr)

20X6 20X5 20X4 Tng cng

Cng ty c Thnh
Tin thun t HKD 165 107 130 402
Tin thun t hot ng u t (123) (742) (216) (1.081)
Tin thun t hot ng ti chnh (39) 608 93 662
Cng ty ng Ty
Tin thun t HKD 1.106 1.165 954 3.225
Tin thun t hot ng u t (1.122) (204) (322) 1.648
Tin thun t hot ng ti chnh 15 (943) (636) 1.564
Yu cu:

Phn tch dng tin ca cc cng ty t nm 20X4 n 20X6 v tng cng dng tin ca 3
nm.Gii thch vic so snh dng tin qua cc nm ca hai cng ty

4.CN7

Thng tin t BCTC nm 20X0 ca cng ty phn mm TT nh sau:

V tnh Tr 20X6 20X5 20X4

Doanh thu thun 15.833 15.668 15.220
LN t HKD 1.455 1.241 893
LN sau thu 662 536 266
Chi ph li vay 304 418 499
Tng ti sn 13.464 13.738 14.264
N di hn 3.057 3.919 4.606
Vn ch s hu 5.709 5.256 4.669
Tin thun t HKD 1.690 1.573 1.220
Tin thun t H u t (445) (318) (650)
Tin thun t HTC (1.080) (1,262) (594)
Tin t hot ng u t ch yu dng vo vic mua sm TSC .Tin t HTC ch yu tr n
di hn v mua c phiu

Yu cu:

a. Gi s bn lm vic cho Ngn hng. Hy nhn di gc ch n khi phn tch kh nng

thanh ton n vay ca cng ty

b. Lit k nhng iu kin m bn thy l quan trng nht trc khi quyt nh cho vay .Trong
nhng ni dung lit k phi c mt s thng tin k ton