HOLDONG THI KIEM TOAN . DE THI VIET vin, KE 'TOAN VIEN MON THI: KE TOAN TAI CHINE, NAM 2018 KE TOAN QUAN TRI NANG CAO. S6 bao dinh: (Théi gian Taam ba 180 phe) Cau 1: (2,0 aiém) 1) Trinh bay Iehdi niém doanh thu. Trinh bay céc quy dinh vé diu kign ghi r doanh thu ban hang va doanh thu cung cép dich vu theo quy inh cia chudn mye ke ton Vit Nam s6 14- Doanh thu va thu nhap khéc (1 diém). 2) Trinh bay phuong phép ké toan mua TSCD hitu hinh theo phuong thite tra dai voi 1 TSCD hitu hinh khéng tong ty theo quy dinh cid Ché d6 ké toan doanh nghiép ban hanh theo Théng tu s6 200/2014/TT-BTC ngay 22/12/2014 ciia BO Tat chinh (1 diém). | Céu 2: (24): (BO qua cdc thc dng vé thué, thi sinh chi can néulcdch thie ghi nh§n. trén béo ¢4o tai chinh, khdng cén néu cdc bit toan dinh khoan) | 6/2. 1, Néu su khéc biét gitta phuong phap ghi nhan tri gid nguyén vat ligu tryc tiép tigu hao trong dinh mic va tri gid nguyén vat ligu tryc tiép tiéu hao vugt mére binh thutmg? 5 | 2. Néu sy khée bigt gitta phong phdp ghi nhiin khodn chi phi léi vay 1ién quan true tip trong thoi gian dau tw xay dung cng trinh tai chi dau tr va tai nha. thau thi céng theo Thong tu 200/2006/TT-BTC, 3. Néu ndi dung phan anh va y nghia olla chi tid héi dodi quy déi ngoai te” va chi tiéu “Lai danh gid lai cae khoan muc tien té c6 géc ngo 46 theo phuong php gidn tiép, | Néu su khac biét gitta phutong phép ghi nhdn khoan chi phi/bao hank sén phdm hang héa da tiéu thy trong ky va chi phi bao hiém chay, nd| trong qué trinh sin xuat san phdm, hang héa, | _ Néu su khac biét gitta phutong phap ké toan khi mang hang ton khi di g6p vn vao doanh nghiép khac va sit dang hang tén kho dé than toan khi mua Iai p! vén gép tai doanh nghiép khdc? Su khéc biét trén béo cap tai chinh cba bén duge dau tu nhu thé nao? + | ‘Anh hudng ctia thay ddi ty gid 18 chénh léch ty gia héi doai do én bao edo hu chuyén tién C4u 3 (2,0 diém) Cong ty CP An Binh, cé tai ligu sau, cong ty tinh thué GTGT theo phuong phdp khu trir: (Bon vi tinh: trigu déng) = Thi sinh khéng dieoe sie dung tai liéu trong phong thi. = Gidin thi coi thi khong gidi thich gi them. = Thi sinh ndp lai dé thi ciing ba thihoo Neay 01/02/2016, céng ty mua mot may thi céng chuyén dung, gid mua baol (my g6m cd thué JTGT 10% 18 64.600, chi phi van chuyén va lap dat 18 200, phy thng di ~~ jkem [4 45, thoi gian sir dung du kien Ja 20 nam, khdu hao theo phong phép during thang, €8 bin giao dé sit dung. Xée dinh gid tr ghi nbn ban diu ota cde tai sin va tinh khdu hao nm 2016. ee 01/10/2017 c6ng ty trao d6i méy thi cong trén lay mOt tda vain phong cia céng ty CP A&B, gid tr lia ta vin phng dye xée dinh 1a 51.000 (tong 46 gid fj cia nha cita 1a 31.000, gia tri quyén sit dung dat 18 20.000), cong ty CP A&B cho céng ty CP An Binh 2.500 bing chuyén khoan. Xée dinh gid tri ghi nhén ban du cba tba van phong, thu nhdp va két qua tir hoat dng trao d6i tai sin cita Céng ty CP An Binh (66 qua cée khodn thué), chi phi phat sinh cho hogt déng trao san ma céng ty CP An Binh phai chju 18 75. : Cau 4:(2 diém) Cong ty XT (86 hitu mét 36 céng ty con) mua 2.000.000 8 phiéu pho thong, ota cdng ty cb phin ANT ngay 2/1/2016 véi gid mua 64 ty dng. Cong ty XT dat duoc quygn anh hudng dang ké trong ANT. Tat san thuan cba céng ty ANT tai ngay 2/1/2016 18 240 ty dong gdm. _ Vén gop cia chit sé hiru: 80 lang (Khong c6 66 phiéu uu dai) _ Thang du vén ¢6 phan: 120 bY dong = Quy dau tur phat trién: 20 ty dang - Loi nhuan chia phan phéi: 20 ty dong, Tai ngay 2/1/2016, gid tri hop ly ofa tai stn va ng phai tia cia cong ty ANT bing nhau, trir mét tai san 6 dinh héu hinh ding cho quan ly doanh nghiép cd gid tri ghi s6 20 ty ding, gid tri hop ly 1a 25 ty déng, Tai san nby 6 théi gian khau hao con lai 1a 10 nam. Nam 2016, céng ty ANT cé loi nhuan sau thué 14 20 ty ding, da chia cé tiie Te dong. | Nam 2017, cong ty ANT c6 Ioi nhudn sau thué 1225 ty dong, chua chia ry Sng thai, trong ndm 2017 céng ty ban cho céng ty ANT mét 16 hang co gia tite. vén 5 ty ding va gid ban chua cé thué GTGT 10% [a 6 ty dong. Cuéi nam 2017, céng ty ANT chua ban ra ngoai. Y@u edu: Tinh toan va lap cac bit toan dieu chinh lih quan khoan dau tu yao cong ty ANT dé cung cap s6 ligu cho lap BCTC hop nhdt cha tap doan XT nam 2016, 2017? Cau 5:(2 diém) Céng ty HC san xuét sin phim X. Théng 10 ném N, cé tai lieu nu sau - $6 Iwong san phim dé dang dau ki 80 san pham. Ty 1é hoan thanh xét theo chi phi NVL 1a 70%, xét theo CPNCTT va chi phi SXC la 50%. | Thi sinh khong duege sit dung tai ligu trong phdng thi. (2 1 dvn ai thick o} Thm,| [Khoan mye chi phi [Chi phi SXDD dau} Chi phi SXPS trong | thang thang |ChiphiNVLTT | __ 347.200 | _ 3.024.000 Chi phi. NCTT 84.000 ee Chi phi/SXC 104.000 1.250.000 - Két qua sin xuat trong théng hoan thanh 500 san pham, kjém nghiém nhap kho 480 san phim va hong 20 san pham khéng stta chita duge. Cuéi thang con 100 an phim dé dang. Mite 6 ché bién hoan thanh vé CPNVL 14)60%, vé chi phi ICTT va chi phi SXC 14 40%. DN khong thu di durge phé ligu tt sn pham héng én toan bé thiét hai vé san phim hong ngoai dinh mite duge cong nhén san xuat bai thuong (Trir vao luong). Sin phdm héng la sén pham mdi san kuat trong ki. Yeu edu: = Xéc dinh khéi Itong twong duong sam pham X theo phuong phép binh quan? | - Lap bo edo san xuat san pham X theo phuong phép nhap "te xuat trudc? - Thisinh Khang duge sit dung tai ligu trong phong thi = Gidm thi coi thi khong gidi thich gi thém | - Thi sinh nop lai dé thi ching bai thi,i | 1 pONG THE KIM TOAN . pi TH vie WIN, Kit TOAN VIEN MONTH: _ KTOANTAT CHINE, NAM 2038 Kf TOAN QUAN TRI NANG CAO | EY Soke dart | | _ (Can 1: (2,0 adm) Le ian lam bai 180 pit) | 1) Trinh bay ngwye the xée dink TSCD v6 hinh duge tho Fa tir ndi bo ldoanh nghigp theo quy dinh tai Chudn myo ké toan 04 ~ Tai san e6 dinh v6 hiinh (1 diém). { 2) Trinh bay phwong phap ié toan ban hang théng qua dai ly pan ding gid lhnudg hoa hong tat don vinhan dai ly, basi ding até huong hoa hing theo quy | ain cia Ché 46 ké ton doanh nghiép ban hanh theo Th6ng 46 200/2014/TT- | [pre ngay 22/12/2014 cha BO Tai chinh (1'¢iém). | | cam 2: (24): (BO qua cic tae dong ve thué, th sink chi cn néu cach thite ghi nhén | tren bao edo tai chin, kh6ng can wnéu cae but toan dinh khoan) i phi sin xuat chung 6 dinh ya cao hon mic binh thudng, | [1 Neu sy khée biét gitte phuohe phap ghi nhan trong trxng hep mite san pham thie 48 san xu : va trong tnfong op meee san pham thye té san xuat ra thap hon mee binh 2 | thudng. © | 9. yeu sur kde bidt khi trinh bay béo cdo két qua hoat dong Kin dean déi voi || tha Gam Khoi 48 tnt ofe khodn thud phal n6p) tt vige thar 1, nhugng ban \ TSCD va thanh ly, nhugng ban ‘Bat dong sin dau tu! 3, Neu si khée biét gia phuong phép ghi nhan khoan 8 tite yu dai phai td ola |G} pig ww dat ma bén phét hanh ikh6ng,c6 nga vu pha me Tai cd phiéu wu dai va 06 bie aru dai pha tra eba co phign ira dai ma bén phit bank pat bude phai mua Iai c@ phicu wu di tat mot thoi diéin xac dinh érong twos Teh (0,254); | Néu sit khde biét gitta phuong phap tinh bay dong, tign d6i véi khoan tién chi cho vay va khoan tién chi wing géc vay.! S Néu sur Khac biét gitta phuong phép gid géc va phwong phdp én chit so hia khi & todn Ichodn dau tu vao cOng ty tién doanh, lign ket? (hi sink 1am 10 4 diém | j khoan du tu; (Hi) Ghi han oi nhuan tir fién doanh, Hen Kat; (iii) . yA Tai tai san thudns (iv) trinh bay BCTC. | | |. TH sain kang deg sit dung 12 Tew tron POMS thi Gidm thi coi thi khOng gid thich gt them. | Fat sinh ndp la a th ching bat thCafu 3 (2,0 diém) ue 1. Ngly 01/03/2017, Nhép khéu mot day chuyén sin xudt, gid CIF 1a 32.000 USD _% (bao gim cé phu ting di kem), chua thanh toén; thué sudt thud nap khdu 20%, thué sudt thué GTGT hing nhap khéu 10%, doanh nghiép 44 nOp thué bang TGNH. Chi phi van chuyén ndi dja 14 80.940.000 déng chua bao gém thué GTGT 10% a thanh toan bing TGNH, chi phi lip dat chay thir li 15,000,000 ding chi bing tién mat, phy ting di kém trj gid 1000 USD. TY gid thye té ban cla ngén hang lA 23.550 VND/USD; t) gid thue té mua ciia ngén hang 1a 23.450 VND/USD. Hay xéc dinh gid trj ghi nhgn ban du ciia cdc tai sin? Xéc dinh mifc khdu hao nam) 2017, biét thdi gian sit dung di kién 15 nim 2. Cong ty lap thém vao day chuyén mot b6 diéu khién ty dong, tri gid 88,600,000 dang, chi phi lip dt 5.000.000 dng, Lap dat hoan thanh va ban giao cho bd phan str dung ngdy 01/05/2018. Chi phi béo durdmg phat sinh nim 2018 1a 6.500.000 ddng, Xée dinh gid tri cba day chuyén mei trinh bay trén bo c&o tai chinh nam 2018? Tinh khdu hao nam 2018, bidt day chuyén méi dy kién str dung trong 15 nam. Cau 4: (2 diém) Céng ty HB sé hitu 75% cong ty HS ti thang 7 nam 2015. Nam 2016, 2017, 06 céc théng tin lién quan gitta 2 céng ty nay nhwr sau 1, Neay 1/4/2016, céng ty HB ban cho cing ty HS hang héa X 06 gié von 4 ty ding va gid ban chura 06 thué GTGT 10% la 5 ty ddng. Cong ty HS nua hing hoa X vé lam TSCD ding cho bo phn quan ly doanh nghiép c6 thoi gian khau hao 5 nm. Céng ty HS chua thanh todn tién cho céng ty HB 2. Neay 25/6/ 2017, céng ty HS da thanh ton cé tle nm 2016 cho céng ty HB le 34y ding, | Ngay 1/10/2017, c6ng ty HS bén cho c6ng ty HB mot 16 lang hoa c6 gid von 3 tj ding va gid ban 3,6 ty dong chua e6 thue GTGT 10%./Cuoi ném 2017, cong, ty HB méi ban durge 60% s6 lugng hang mua cia cong ty HS ra ngoai Ngay 1/11/2017, céng ty HS tam tng cé tire nam 2017 cho cd dng véi sé tién 5 ty déng bang TGNH. . Yéu clu: Lap bitt toan diéu chinh lién quan dén cdc thong tin néu trén phyo va cho lip bao céo ti chinh hop nhat nim 2016, 2017 ola tap dodn c6 eng ty me HB? CAu 5:(2 diém) Céng ty HC sin xudt sin phim X, Théng 10 nam N, ¢6 tai ligu nbur sau: - $6 Iwong sin phém dé dang dau Ii 100 san phim. Ty 1é hoan thanh xét theo chi phi NVL la 60%, xét theo CPNCTT va chi phi SXC 1h 40%. ~ThOng tin vé chi phi $X theo timg khoan mu chi phi SX nhu sau (Bvt: 10004) - Zhoinmiechi phi [Chi phi SXDD diu]Chi phi SXPS trong| thang, a thang | ChiphiNVLTT [372.000 __ [4.620.000 | Chi phi NCTT 126.000 1,360,000 | ChiphiSxC (144.000 1,900,000 | Thi sinh khéng dhegc sit dung tai ligu trong phong thi 7 = Gidm thi coi thi KhOng gidi thich gi thém,- Két qua san xuat trong thang hoan thinh 600 sin phém, kiém nghigm nhap tho 570 san phdm va hng 30 san pham khéng stta chtta duc. Cuéi thang con 150 kan phdm dé dang, mite 6 ché bién hoan thanh vé CPNVLTT 14 80%, vé chi phi é bién 1a 60%; 50 san phdm hong nite dé ché bién hoan thanh ve chi phi NVLTT 80% va cde chi phi ché bién 60%. Céng ty khéng thu hdl duge phé ligu tir an phd héng nén toan bé thiét hai vé san pham hong ngoai dinh mire duge céng phan sén xuét bai thurdng (Trir vao long). San phim héng 1a stn phim méi sin xuat trong ki. : | |. Chi phi nguyén vat ligu trve tiép phat sinh trong ky vugt mite binh thudng 0%. Trong chi phi san xudt chung, c6 chi phi san xuat chung o6 dinh 1.000.000, ‘ang sudt hoat déng thyc té ca may méc thiét bi san xuat bang 80% céng suat inh thuong. Véuchu: Lap bao cdo sin x rude? in phm X theo phuong phap nhp truée xuat ~ Thi sinh khéng duoc sit dung tai liéu trong phdng thi. = Gidm thi coi thi khéng gidi thich gi thém. | Thi sinh ndp lai a thi cimg bai thi4 H HOI DONG THI KIEM TOAN BE THI VIET. (ly . VIEN, KE TOAN VIEN MONTHE: TALCHINH VA QUANLY ae NAM 2018 TAL CHINH NANG CAO DE: Lé ‘86 bdo danh: (Thai gian lam bai 180 phitt) CAu 4(2 dim) Néu cdc bude dinh gid d6i véi trdi phiéu. Minh hoa bang m6t vi dy cé tinh todn, Khi Jéi sudt thi trudng bién dng so voi Iai sudt danh nghia cia trai phieu, didu gi xay ra ddi voi gid trai phiéu? Cau 2@ diém) xée dinh dong tidn cia dy 4n dau tu, c6 mét sé yéu té can cn nhc bao chi phi co héi, chi phi chim, chi phi Iai vay, t4c dng cita thué. Trinh bay céch 1 t6 nay khi x4e dinh dong tin va néu 01 vi du minh hoa di véi ting 3 (2 diém): Gid sit ban thu thép duge cde théng tin vé ty suét sinh 10% ota 3 § phiéu niém yét gdm: H, D va V trong ting véi 3 trang thai ca nén kinh té f Kae suat sudt sinh Lot (% H D ~_ Suy thoai 025 | -75_ “= 10,5 | Binh thudn, 0,5 B6 “19,2 {Ting tring 025 | «18,5 28,8 Y8u cau: 1, Xéo dinh ty suat sinh 10i ky vong va d6 lgch chudn cia cdc cd phiéu H, D, V. 2. Xéc dinh ty sudt sinh 10i ky vong va do Iéch chuan cia : - Danh muc du tr A 06 cu trac gom 45% vén dau tur vao c6 phiéu H va $5% von dau tu vio 06 phiéuD. ; a — ; ye dau tu B cé cu trae gim 35% vn dau tur vao c6 phiéu II va 65% von 0 c6 phiéu V. 3. Cho biét danh muc nao trong hai danh myc dau nr A va B ké trén rdi ro hon, vi a0? _ Cau 4(2.aibe> Doanh nghiép XYZ dy dinh mua va lap dgt mét day chuyén san xudt san pham V véi gid tri 15 ty ddng, dur kién sir dung trong vong 5 nam (sau 5 ném khong c6 gid tri thu hdi), Dy kién trong 2 nam du, day chuyén sé san xuat ra 90.000 san pham V mdi nm, Tai nam thir 2, doanh nghiép XYZ sé phai bé ra 4,5 ty dong dé nfng cap day chuyén nay. Dy kién sau khi nang cép, day chuyén sé san xudt ra 100.000 san _ phdm méi nam cho cdc nam cn lei. -vén lua dong odn phai bé ra dau nm thér nhat 1a 300 trigu va mdi nam sau ting thém 50 trigu va thu hdi vao cudi nam tht 5. = Thisink khong duge sie dung tai ligu trong phong thi. = Gidm thj coi thi khong gidi thich gi thm. _ Ph sinh név lai dé thi cimg bai thi./.Gig ban dy kién ca sin pham V 18 100.000 dang, khdng thay déi trong vong 5 nam. Chi phi cé dinh hang nim (khéng bao gdm khau hao tai sin cé djnh) 1a 100 trigu ddng, chi phi bién di 1 40% doanh thu hang nam. Doanh nghiép XYZ khdu hao theo phuong phap dudng thang, théi gian sir dung hitu {ch 1a 5 nim. Mite thué thu nhgp doanh nghiép 14 20%/nam, n§p vao nim sau 1ién ké nam phat sinh thu nh@p chju thué. Chi phi str dung von cia doanh nghiép XYZ1a 11%. . Bang phuong php gid tri hign tai thuan (NPV), Doanh nghiép XYZ cé nén quyét dinh dau tu day chuyén sin xuét san phdm V hay khéng, vi sao? ce: us (2 diém) . Mot doanh nghiép chuyén sn xuét logi sin phdm A, c6 ti ligu nim N hu saw: 1, $é sin phdm sén xuét tiéu thy trong nam 1a 300.000 san phim, gid ban chua cé thué gid tri gia tang 18 60.000 ddng/ sin phim. 2, Chi phi sin xudt va tiéu thy trong nam nhu sau: ~ Téng chi phi cd dinh kinh doanh (khéng bao gm lai vay): 3.500 trigu déng. - Chi phi bin di: 40.000d/ san phim. 3. Doanh nghiép c6 hé s6 ng trung binh 18 40% véi lai sudt vay vén binh quan 10%/ nam. 4. Téc d6 chu chuyén vén Iuu d6ng binh quan trong nam 1a 4 vong, 5, Vén 6 dinh binh quan trong n&m: 10.500 trigu déng. 6. Nam N+1, doanh nghiép dang xem xét mét dy én du tur nur sau: a. Téng s6 von du tw 1A 2.800 trigu ddng ddu tw hoan toan tir vén chi sé her (gid thiét toan b9 von dau tu bd ngay mot Ién, thoi gian thy hign dau te la khong dng ké). Trong 46, du tur vao TSCD 1a 2.000 trigu ding, dau tu vao vén luu déng thudng xuyén 1a 800 trigu déng. b. Thi gian hoat 4 nim lan lugt nhur sau: 520 trigu dong, 1020 trigu ding, 680 trié 1g oda dy dn 1a 4 nfm, dyrkién Igi nhudin tude thué thu duge hang déng, 330 trigu déng. ¢. Dirkign thai gian ait dung hit fch TSCD 1A 4 nim va khéu hao theo phuong phép during thing, gid bén thanh ly TSCD (4s trix chi phf thanh ly) wée tinh euéi nam thet 418 30 trigu déng. $6 vén hu dong dy tinh thu hdi toan b6 vo cudi nim thir 4. Yeu cau 1. Xée dinh ty suét Igi nhuan vn chi sé htru nam N, dé dat duge ty sudt Igi nhugn, vén chi s6 httu la 15% nhur eéc doanh nghiép trong cing nginh thi nfm N cn sin xuat vi tigu thy bao nhiéu sin phim? 2. Xéo dinh dong tién thudn ya thd gian hoan vén dau tu 6 chiét khéu cia dy én trén va cho biét doanh nghiép o6 chap nhén dy én khong? Biét ring chi phi str dung vén cia dy an 14 12%, thoi gian hoan vyén t6i da c6 thé chap (16 - han durge 1a 3,5 nim va cng ty phai n6p thué thu nhap doanh nghiés voi thué sudt 20%, Q®HQI DONG THI KIEM TOAN . | DETHIVIET VEEN, KE TOAN VEEN MON THI: TALCHINH VA QUANLY NAM 2018 TAI CHINH NANG CAO s z ral Fi De: Chin 'S6 bao danh: (Thoi gian lam bai 180 phi) Cau 4 (2 did) Néu su khée biét gitta 2 phuong phdp tham dinh bing NPV va IRR. Déi véi céc dur én loai trirxung khdc, khi c6é sy mau thudn gitta NPV va IRR thi giai quyét nhu thé nao? LAy 01 vi du minh hoa. Cau 2.2 diém): Tai sao oo Khi nha quan ly lai khéng hanh déng vi muc tiéu ciia chi s@ htu? Néu 02 vi dy vé biéu hién cia viée nha quan ly khéng hanh déng vi muc tiéu cia chi sé hiu. Theo anh/chi, c6 nhimg cach nao dé dam bao nha quan ly hanh d6ng vi lgi ich cla chi sé hitu? Tai sao néi nguy co bj thau tém thd dich khién cho nha quan Ly gain bé véi Igi ich cba 06 déng hon? Cau 3 (2 diém): Gia sir ban the dp durge cde thong tin vé ty suai sink Idi cha 3 logi od phiéu niém yét gdm: S, H va R wrong tng véi 3 trang thai eda nén kinh ty sud sinh Toi @%) 2, Xéc dinh ty suat sinh loi ky vong va dé ech chudn ov = Danh mue dau tu A cé cdu tric gém 40% vén dav tr vao 6 phiéu $ va 60% von dau tu vao cé phiéu H. - Danh myc du tr B 06 céu trie g8m 30% vén diu tur vao ¢6 phiéu H va 70% von dau tu vao cé phiéu R. . an ; 3. Cho biét danh myc nao trong hai danh mye du tr A va B ké trén ri ro hon, vi sao? Cau 4{2 ate.) Doanh nghigp ABC dy dinh mua va lap dit m6t day chuyén san xuét san pham X véi gid tri 2 ty dong, dy kién str dung trong vong 4 nim (sau 4 nam khéng cé gid tr) thu héi). Dy kién doanh thu nhan duge hang nfm ti day chuyén 18 1,2 ty ding va khéng thay di trong suét thdi gian sir dung. __ Chi phi cé dinh hang nam (khéng bao gém khau hao tai san cé djnh) 14 100 trigu dng, chi phi bién d4i 1a 40% doanh thu hang nam. = Thisinh khong duge sit dung tai ligu trong phang thi. = Gitms thj coi thi Rhéng gidi thich gi thém. Pht einh wan lai ZB thi cime bad thi’.\ | Doanh nghiép ABC kha hao theo phuong phap during thang, théi gian sit dung hitu ich 18 4 nim, Mite thué thu np doanh nghigp 18 20%/ném, ngp vao nim phét sinh thu nhfp chju thué. Chi phi sit dung vén cita doanh nghiép ABC 149%. __Bing phuong phép ty sudt sinh Idi ndi bé (IRR), doanh nghigp ABC c6 nén quyét dinh dau tu day chuyén san xuét san pham X hay khéng, vi sao? Au 5 (2 diém) Mot cng ty chuyén san xuat kinh doanh loai sin pham X, cé tai ligu sau: A. Nim béo céo 1, $6 san phdm tigu thy trong nim 14 50.000 san phém v6i gi ban chura c6 thué 1a 14.000 ddng/sin phim. ; 2, $8 vor kin doanh binh quén trong nim 800 trigu dng, trong 46 von hu dng binh quan: 175 trigu ding 3. Chi phf sn xudt kinh doanh trong nim: , a. Tang chi phi cé dinh kinh doanh (khéng bao gm ai vay) 14 140 trigu ding. b. Chi phi bién di cho mt sin phim bang 60% gid bn chya cé thué. 4. H@ s6 ng binh quan trong nam 1a 40% von kinh doanh. $6 lai vay vén kinh doanh phai tra trong nam 1832 trigu dong. B. Nam ké hogeh: . 1, Dau nim hoan thinh viée diu tu 481 méi day chuyén céng nghé. V6i viée dau tu nh vay, dur tinh c6 nhting thay di so véi nim bio edo: : '. Voi vige dau tur im cho tong chi phi 6 dinh kinh doant? (khong bao gom Iai vay) ting thém 70 trigu déng, nhung chi phi bien di cho mét san phim cé thé giam duge 1.400 ding, _b. Dy tinh gid ban chua c6 thud gidm bét 1.400 déng/sin phim va do vay, s6 san phim tigu thy cé thé tng thém 50% so v6i nfim bio cdo. ; - b. Hé s6 ng binh quan trong nim 18 48%, do lai sudt gim nén s6 I8i vay vén kinh doanh phai tra trong nim 1a 42,35 trigu dong. 3, Durkién ting tée 46 chu chuyén vén liu dng thém 1 vong so ‘y6i nam bao cdo. 4. Vén c6 dinh binh quan trong nim: 861 trigu ding. dink ty sudt loi nhuae sé hitu nam bAo cdo va nim ké hoach? 2. X4c dinh hiéu sudt sir dung v6n luu dong nim ké hoach qua cdc chi tiéu: $6 vong quay, ig) ludin chuyén va s6 yn luu dng 06 thé tiét kigm duge so vai nam béo céo? 3. Néu dat duge ty suét loi nhugn vén chit sé hou nhur nm bdo cdo thi nim ké hoach can sin xudt tigu thy bao nhiéu san pham? Biét rang: Cong ty phai nop thué thu nhdp véi thud suat 20%- no HOLDONG THI KKM TOAN pk THI Viet sae ‘VIEN, KS TOAN VEEN MON THE: PHAP GUAT VE KINH TH ea VA LUAT DOANH NGHIRP NAM 2018 Dé: $6 bdo danh: (That glans lam bai 180 phi) Cfu I: Phan biét odc hinh thite tb chic lei doanh nghiép: sép nhap va hep nhét doanh nghigp theo quy dinh ota Luat Doanh nghigp 2014, < arandes'y Cén 2.(2 Aidm): Ank-(chi) hay trinh bay cdc dio diém vé ngudi dai dign théo phép Iuft cba doanh nghiép theo quy Ginh cia phap luat Viét Nam hign hanb, Cha (2,0 diém) Lan. Jam viée tai Céng ty dich vu va thuong mai A theo hop déng lao dng kh6ng xéc dinh thdi han tir ngay 01/9/2015. Ngay 1/8/2018, Lan da thanh todn nhim tién bin TiviLG gfy thiét hai cho Cong ty A 50 trigu ddng. Do vay Lan da bi xit ly ky Iuat lao d6ng @ hinh thie kéo dai thdi han néng hrong 6 thang, Ngdy 20/8/2018, Lan nghi viée 02 ngay (khéng cé ly do chinh déng) Naay 5/9/2018, Gidm déc Céng ty A df trigu tp Ban chp hinh Céng doan co Bo xi ly ky Iuat va ra quyét dinh sa thai véi ly do.Lan téi.pham trong thé chura duge x6a ky luat. Anh chj hay cho biét: 1. Quyét dinh sa thai clia Céng ty A ting hay sai? Vi sao? 2. Dé bao vé quyén Igi cia minh, Lan phai lam gi? Trach nhiém cla Cong ty dich vy va thuong mai A? CAu 4 (2 aiém) Nejy 03/05/2017, cOng ty TNHH Minh Viét do éng Phé gidm abe tam Gai dign G8 ky voi cong ty Cé phdn Hing Long hop ddng s6 04/2017/KLO-HD 4é mua hai loai vai véi ting tri gié hop ddng 1a 662,2 trigu dng. Hop déng quy dinh phat vi pham 70 trigu déng néu giao hang kém chat Iuong. ~~ — Vado 05/07/2017, ngudi mua nhin duge hing. Tuy nhién, khi kiém tra chit Ivong loai vai, ngudi mua phat hién hing khéng dat chét hrong nhu mau adi chiéu do ngudi bin cung cap nén d& khiéu nai yéu chu: - Bén ban gidm gid 10% gid tri hop déng - Bén ban chiu phat vi pham hop ding - Bén bén bai thudng chi phi kiém tra cht Inong hang hoa - Thi sinh khong duge stt dung t2i ligu trong phéng thi.Negudi ban lét lai ring hop déag ¢4 Igy bi vO bigu vi ngudi dai dién bén mua a khong du thém quyén khi ky két hop‘ddag. Gidy ay quydn kem theo hop ding s6 04/2017/KLO-HD mie di o6 dy: ni dung, o6 dln vi chit ky nbung agiy ky by quyén (08/01/2017) 1a chi ohat va gify uy quyén lam vao ngay du nim nhung sé céng van qué 1én néa gidy dy quyén nay khong hop ly. Vi vay, nguoi ban da yéu cau tuyén b6 hop Gdng bj v6 higu toda bg, bén mua phai chju ton bO ofc thigt hai phit sinh do 16i cha bén mua, 1. Hop déng sé 04/2017/KLO-HD cé bi vé higu khong? Tai sao? 2. Trong trong hop hop déng cé higu lye, cée yéu cau cua bén mua 0 duge théa min khOng? Tgi sao? 3. Néu hop ddng cé higu luc, trong trxdng hop nao thi bén mua o6 quyén hiy hop déng? Cau 5 (2 didm): Ong Lé Van N. la thanh vign gép 30 ty chiém 30% vén ola cong ty tréch nhigm hau han X, Sau 1 ndim éng Lé Vin N. chuyén toan b6 phin vén gdp ny cho Ba Phan Thi HL 48 thank tosn ng gitta Ong Le Van N. va ba Pham Thi H. Sau 46, ba Pham Thi H. yéu cdu duge huéng quyén thanh vién nhu éng Lé Van N. Tuy nbién, Gi abng Thanh vién cha céng ty X khong dang y. “yeu cdu: Quyét dinh Hoi dng Thanh vién ota cong ty X khéng édng ¥ ba Pham Thi H, duge huéng quyén thanh vién sau khi nhén chuyén nhugng von gép cla ang Lé Van N, c6 déing quy dish khong? Tai sao?De Le Voy — HOLDONG THI ITEM TOAN pit vm vit VIN, KE TOAN VERN MONTHE PHAP LUAT Vib KINE TI — VA LUAT DOANE NGHIEP _ (Thal glan laon bai 180 phat) Gut Néu ode hank vi théa thudn hen ché eanh tranh theo quy dink ob Luft canh tranh 2004 va chi ra cée hanh vi théa thin hen’ ché canh tranh bi cdm tuyét 61, Laces > NAM 2018 Caw 2(2 aiden): ‘Anh (chi) hy trinh bay cdc ic diém vé hOi ddng quan tr] trong cing ty cb phin theo quy dinh phép Iugt Vigt Nam hién hanh, ** * CB, % (2,0 diém) Céng ty TNHH Hong Hué thinh lap ngay 1/3/2018, c6 try 86 tai Quin Chu Gidy, Thanh phS Ha Noi, vin digu 18 cla Céng ty do 4 thinh vién dong g6p theo tH 16, Hong gép 25% vén didu 1é, Hué gop 30% ven didn 1é, Clic g6p 20% vén didu 18 (cam két s8 gép du trong thang 4/2018), Lan gp 25% vén digu 4s. Cong ty d8 duge $8 Ké hoach dau tu thinh phd Ha NOi edp Gidy ching nhgn Gang ky doanh nghiép (Diu 1é Céng ty phi hop véi quy dinh cia phép Inat). Bén thanh vién théng nh4t Hué 14 Cho tich HOi ddng thinh vién, kiém Giém abc va 18 ngudi dai dign theo phép luét cha Céng ty TNHH Hong Hué. Sau thdi gian host dong, Hug muén thay dbi mét sb ndi dung trong Didu 18 Cong ty nén di trigu tap hop Héi ddng thanh vién ding trink ty, thd tue (tigu tp Idn 1) nlumg tai phién hop chi c6 Hué va Lan tham du, ighi quyét sta Diéu 18 Céng ty chi dugc Hug va Lan biéu quyét théng qua. 1, Cude hop Héi déng thanh vién 06 hop 16 kh6ng? Nehi quyét sia di Didu 18 cba Cong ty TNHH Héng Hué cé ding quy dinh phép luét khong? V1 sao? 2. Gid str dén ngay 1/6/2018, Cic chara gép ui 36 tid n mat bing 20% vin Cie 6 durge khéng? 3. Trudng hop Hué muén ting vén didu 18 cia Céng ty thi phai thue hién cAc thi tye gi?. Hué 06 thé ding xe 6t6 Camry 2.0 dé gdp vén vio Céng ty trong truvdng hop nao, Céng ty va Hué phai thure hién nhting thi tyc gi? ~ Thi sinh thing duge sit dung tii ligu trong phong thi. = Gidim thj coi thi Khong gidi thich gi thém. ‘Tht einh wdn lat AB thi y op \yCau 4 @ ibm) Cong ty dét may 6 Hung Yén (nguyén don) 4a ky mot hop déng mua va fap qt mot hé théng may dt may cong nghigp véi mgt nha cung ep 6 Nam Dinh Bi don), Hop ééng quy dinh “Nguoi ban o6 nghia vy giao hang, lap dat vA quan ly he théng van hanh tai nha may”. Trong qué trinh hogt dong, hé théng may nay lu6n gp tryc tr¥e vA sau 46 he thdng nay thrdng xuyén bj tam dimg hogt dng. Nguyén nhfin theo xo dinh cite co quan gidm dinh 1a do vige Idp dit khOng ding thiét bj, Bi don 48 nghj gia hen thém 3 thang 8 nhép thiét bj thay thé, Nhung nguyén don da tuyén bé hiy bd hyp ddng va yéu cdu bj don bdi thudng céc Khoan thiét hai duéi day: 1. 86 tién da thanh todn theo hop ddng. 2. Khodin tin phat vi pham 5% gid tri hgp ding. 3. Chi phi luu kho vA bio quin méy trong thdi gian may tryc tric, tam ding hogt dong. C&e yéu clu trén cé duge théa min khéng? Vi sao? (ed, Céu 5 (2 diém): Ong Trin B. 18 thanh vién gép vin 20% ctta Cong ty trach nhigm hu han A. duge thanh lap 6 10 thnh vién a t6 chtte va cd nhdn, nhung khi Hop Hoi done thanh vién, éng Tran B, da bé phiéu khong tén thanh vé quyén va nghia vy ctia thanh vién, Hoi ddng thanh vién trong Didu 18 céng ty. Khi ong Trin B. muén chuyén nhuong lai phan vén gép cho ngudi khéc nhung céng ty A. khong ddng ¥ va yéu cu chi duge chuyén nhugng cho thanh vién cia céng ty A theo mie gid quy dinh nguyén tc trong Diu 1é céng ty, néu chuyén nhugng cho ngudi khéc phai duge sy chép thugn cia céng ty A bang van ban. Yeu cdu: Quyét dinh cia céng ty A khong déng ¥ cho éng Trin B chuyén nhuong vén gép cho ngudi khdc cé ding quy dinh khéng? Tai sao? BQHOLBONG THI cet TOAN pe VIRN, KE TOAN. VIN MON THQ: THUR VA vA ei LY THUR, NAM 2018 NANG CAO De: Ch ‘$6 bao danh: (Thoi gian lam bai 180 phils) Cau 1.(2 diém) -Néu d6i tung nép thué thu nh4p c4 nhan theo luét thué & VietNam. - Néu qui dinh xée djnh thué thu nhdp c& nhén 46i véi thu nhép tir tring thuéng cla cd nhan cr tra. 7 Cau 2: Anh, chj hay trinh bay trudng hop nao ngudi nop thud duge gia han nop thué? Cac trudng hop phai nop tidn chm nép tién thué? Cho vi du minh hoa ve tring hop ngudi nép thué duge gia han nép thué va trudng hop phai nop tién cham > CA 3 (2 diém): Mét doanh nghiép san xudt 6 t6 trong ky tinh thué cé tinh hinh sav: 1. Tinh hinh nhép khéu va mua nguyén ligu ndi dia - Nhp khéu 3000 66 linh kign, gia ban tai cha khéu xuat: 5 trigu déng/b6, chi phi van tai va bao hiém quéc té tir cing xuat dén céng nhap: 100 trigu dong; chi phi van chuyén tir céing nhap dén kho doanh nghigp thué ngoai chua ¢6 thué GTGT: 40 trigu dng. ~ Mua nguyén ligu phyc vu cho sin xudt, tr} gid mua vio chura c6 thé GTGT: 500.000 trigu ddng, Nguyén ligu mua vao cé héa don GTGT ghi chép diing, quy dinh, théa man diéu thanh todn khong ding tién mat. . ~ Mua nguyén ligu ciia mét hé kinh doanh, trj gié mua vao ghi trén héa don ban hang: 20 trigu ding. 2. Tinh hinh san xu: - San xudt 500 chiée 6 t6 5 ché ngéi - San xudt 1.200 chide 6 t6 16 ché ngdi = San xudt 600 chiéc 6 t 29 ché ngdi 3. Tinh hinh igu thy: = Bén trong nude 400 chiée 6 t8 29 ché ngdi, gid ban chua 66 thué GTGT 800 trigu déng/chiée. ~ Ban cho doanh nghiép ché xuft 200 chiée 6 t6 5 ché ngdi, gid ban tai cita khdu xudt ngp tign thud? inh khOng durge sit dung tai ligu trong phong the. Gidm thj coi thi khdng gidi thich gi thém. ~ Thi sinh nép lai a2 thi ciing bai thi./ ®chua 06 thud GTGT 750 trigu déng/chiéc. ws = True tigp xudt khéu 100 chige 6 t 5 chd ngdi, gid ban tai ctra khau xudt: 510 trigu ddng/ chiéc ~ Xuét cho dai ly ban ding gid 500 chiéc 6 t8 16:chd ngdi, gid giao chura c6 thud GTGT 770 trigu ddng/chiée. Dén nét ky, dai ly tiéu thy duge 300 chiéc, Hoa hing dai ly chnra c6 thué GTGT: 15% tren gid giao chua 06 thué GTGT, 43 thanh todn can ctr vao hong hang thye té tiéu thy. Yeu clu: Tinh thué nép cho co quan hai quan va cho co quan thué. Biét ring: ~ Thué sudt thud nhap khdu linh kin 5% -Thué sudt thug TTDB 6 6 5 ch ngdi: 50%; 6 6 16 chd ngdi: 10% - Thué sudt thué GTGT: 10% - Hang héa xudt khdu va hang bén cho doanh nghiép ché xvat 6 at hé so, ching tir theo quy dinh, = Doanh nghiép cé ching tlr nop thué 6 khau nhdp khdu. Cau 4 (2 diém): . Céng ty A sin xudt, kinh doanh requ, bia va nude gidi khat, trong ky tinh thud 6 tinh hinh sén xudt kinh doanh trong thang 11/2017 nu sau: ~ Pan 0,000 chai bia cho Kkhéch hang B trong muse va thu tign cuge vo chai y6i mite 1,500 d/vo. Tién dat euge vo chai sé duge déi chiéu thanh todn cho ky mua hang thang tiép sau. Gia bén Khong bao gdm thué GTGT 18 10,000 d/chai. - Cong ty B déi chiéu céng ng théng 10/2017, trong 46 s6 vé chai khéng thu nai duge La 2000 chiée. Cong ty B phai thanh toan cho cong ty A 3 trigu déng tién vo chai khdng thu hdi duge theo phuong thite giém tri tian dat cuge. ~ Mua 50.000 lon bia ciia mOt co sé sin xuat bia khdc 6 trong nude a8 xudt khéu theo hop ding da kf, gid mua 4.000 ddng/lon chua bao gom thué GTGT. Céng ty di xudt khéu durge 3.000 lon voi gid xuat khau 4.800 ddng/lon, 36 cdn Iai ban trong nuée véi gid ban 5.500 déng/ lon da bao gdm thué GTGT 10%. = Nhap khdu 1.000 chai ruqu 40 dd, gid CIF (da quy di ghi trén hop dang ngoai thuong) 14 1.000.000 déng/chai. Yeu chu: Can ett vao dit ligu trén, hay tinh thué TTDB phai nop trong thang 11/2017 cia céng ty A. Biét réng: Thué svat thué TTDB cha met hang bia nam 2017 1a 60%; thué suat thué TTDB cia rugu 40 d6 1a. 60%; thué suit thué nhép khdu rxqu 40 9 18 55%. Cu 5 (2 did): Ong An c6 ho kh thuong tra tai Ha Noi lam vige trong mét doanh nghiép lign doanh, trong nam tinh thud 2017 6 tinh hinh thu nhdp nhén duge nh sau: 1. Téng tién Iuong sau khi tris cde bao higm bit buéc trich theo quy dinh: 700 trigu ding 2. Phy cp d6c hai: 20 trigu dong 3. Trg cép bénh nghé nghiép: 10 trigu dong a . & Thé'sinh Khong duoc sit dung tai Tieu rong, phang thi. - Gidin thi coi thi Khong gidi thich gt thém. eg a8 ae ag bad thd4.Tign lam thém gid: 120 triéu ddng (mite tién Juong lam thém git due chi tra 200% atte tign hong 1am trong gid). 5. Cée khodn tien thudng nhén dip 1été: 90 tig déng (Ou 5, Thi Jao tham gia ¥ kién thdm dinh céc van ban phap luat: 2 trig déng 7. Cé tie nhan duge sau khi bi khdu trir tai nguén: 9,5 trigu déng 8, Tring thuéng x6 sé mét lin, gid tri gidi thuéng nhan duge sau khi Khau trir tai nguén: 91 trigu déng. Ong An trich 50 trigu dang ting hd vao Qui tir thign cita Uy ban Mat tran TS quée Viet Nam, c6 chimg tir ding quy dinh, trich 5 trigu ddng ing hd mét nhém cé nhan [am tir thién. 9, Tidn cho thué nha nbn duoc trong nam: 80 trigu dong 10. Hoc bing nhan duge tir mét t6 chite nude ngoai: 120 triéu déng, Yéu edu: Xéc dinh thué TNCN 6ng An phai n6p trong nam, biét ring: ~ Ong An ké khai ngudi phy thuée gdm 1 con duéi 18 tudi va me dé 70 wéi.Trong nam me 4é tring thuong xé sé, tri gid gidi thuéng 50 trigu dong. - Mite gidm tri gia cinh 4p dung déi véi ngudi ndp thué 9 trigu ddhg/ thang; déi véi ngudi phy thudc 3,6 trigu déng/ngudi/thing - Thué suat thué TNCN déi véi thu nhap tir tring thuéng: 10%; - Thué suét thué TNCN tir dau tur vn: 5% - Ty 16 thué thu nhép c4 nan 4di véi hoat déng cho thué t. san la 5% - Bidu thué Itiy tién timg phan 4p dung 46i véi thu nhp tiy kinh doanh va tién long, tién céng nhu sau: . Phan thu nh§p tinh Phin thu nh§p tinh a Bac thuéinim thud/thang Thue suat thué ca ae (%) (trigu ding) (trigu déng) 1 | én 60 pén5 5 2 | Trén 60 aén 120 Trén 5 dén 10 10 3. | Trén 120 dén 216 Trén 10 dén 18 15 4 — | Trén 216 dén 384 Trén 18 dén 32 20 5 | Trén 384 dén 624 Trén 32 dén 52 25 6 | Trén 624 dén 960 Trén 52 dén 80 30 7 ‘| Tren 960 Trén 80 35 = Thi sinh khéng duge sit dung tai ligu trong phong tht D = Gidm thj coi thi Khong gidi thich gi thém. . G = Thi sink nép lai a8 thi cing bai thi/,HOLBONG THI KUEM TOAN pk THI ViLT Oy ‘VIEN, KE, TOAN VIEN MON THI: THUE VA QUAN LY THUE NAM 2018 NANG CAO De: eed ‘86 bdo danh: | (Théi gian lam bai 180 phitt) Cau 1, (2 diém) -Néu nhting quy dinh vé héa don chting tir mua ban hang héa chju thué gid trj gia ting. - Néu digu kign khdu tris thué gid tr] gia tang du vao khi xéc dinh thué gid tj gia ting pha nop theo phuong pip Kkhdu ted thud. Cfu 2: Anb, chi hay tinh bay nguyén thc kchai thué va tinh thué? Trudng hop ni ngudi nop thué duge gia han nép hé so khai thué? Cho vi du minh hoa ve op ngwei. rep, thud _ gia han nép hd so Khai thué va vé nguyén tie Khai 2 Baws > Cau 3 2 diém):Tai doanh nghié san xodt vA kinh doanh bia Huong Lan, ndp thué GTGT theo phuong phép khdu trit trong ky tinh thué oé tinh hinh sau: L. Nip khéu va tiéu thy hang nbép khdu: Nhap khéu 15.000 lon bia, gid inky thud nhip khdu 10.000 dSng/lon. Doanh nghiép 4a tiéu thu 12.000 lon, gid ban chura 06 thué GTGT 33,000 déng/lon. 2. Tinh hin san xuat va thu bia chai do doanh nghigp san xudt: ~ Mua nude bia tir oo so kinh doanh dé san xuat bia chai, tri gid mua vao chura 06 thué GTGT 130.000.000 déng. Dinh mite tiéu hao 0,5 lit nude bia san xudt duge 1 chai bia. Doanh nghiép san xuat duge 80.000 chai. - Ban tre ong, née 60.000 chai bia. Gia ban chura ¢é thué GTGT 16,500 déng/chai. -Tnyc tiép xudt khdu 5.000 chai bia, gid bén tai ctra khdu xuat 12.000 Abng/chai. ~ Ban cho doanh nghi PD Minh Nam 8 xudt khdu theo hop déng kinh +8 9.000 chai bia, gid ban cha cé. thué GIGT 10.000 déng/chai. Doanh nghiép Minh Nam da xuat khau 8.000 chai, sé con Iai ban trong nude véi gid chua thué GTGT la 16.500 déng/chai. ~ Sik dung 300 chai a8 tiéu ding ndi bo phue vu cho san xudt kinh doanh. Yéu edu: Xéc djnh cde Khoan thué doanh nghiép Huong Lan phai ké khai, phai nop trong ky tinh thué, Biét rng _ Thvé sudt thué nhap khéu bia: 50% ~ Thisink khong duge stk dung 12i liéu trong phdng thi. = Git thi coi thi khong gidi thich gi them. = Thi sinh nép lai dé thi ciyng bai thi./- Thué sudt thué TTDB cua bia: 65% \ Me - Thué sudt thué GTGT: 10% ; ” hud GTGT trén toan b6 héa don GTGT mua hang héa, dich vu phye vu sin xuat, Kinh doanh trong ky duge khdu trit: 30.000.000 ding. = Doanh nghiép da nop di cdc khodin thué 6 khau nh§p khau. - Hang héa xudt khdu dd digu kign khdu trix thué theo quy dinh. Cau 4 (2 diém): Céng ty thuong mai X cé tinh hinh kinh doanh nm N nbu sau: 1. Tinh hink ton kho ddu ncim, ewoi ndim - Trj gid tn kho dau n&im hang A 1a 350 trigu dng, hang B 1a 480 trigu dong, hing C la 120 trigu dng (gia vn khéng bao gém VAT). - Tri gi tin kho cudi nam hang A 1a 270 trigu ddng, hang B 18 390 trigu dng, hang C 1a 70 trigu déng (gid vén khéng bao gém VAT). 2. Tinh hink doanh sé mua hang hod, dich vy trong nam: - Hing A: 1700 trigu déng. Hang B: 2500 trigu ddng (chiét khéu thanh toan durge hudng 18 50 trigu déng). Hang C: 2800 wié dng. tur, dich vy mua ngoai: 950 triéu dong. = Cac chi phi v 3. Tinh hinh doanh sé tiéu thu hang hod, dich vu trong nim: - Hang A: 4000 trigu déng. Hang B: 7000 trigu dng, trong dé doanh sé xuat khdu da quy di 18 3000 trigu dong (gid FOB - Hai Phong), doanh sé ban trong nuée 4000 trigu dang. Hang C: 5500 trigu ddng. Dich vy D: 5600 trigu dong. (Doanh sé hang héa, dich vu mua vao ban ra ké khai 6 trén khong bao gém VAT trén héa don GTGT) 4, Chi phi kinh doanh phan bé cho hang héa, djch vu dé tiéu thu trong nam: - Chi phi tién luong, BHXH, BHYT tinh theo luong 18 568 triéu dong. - Chi phi khdu hao TSCD 1a 460 trigu déng. Ton b6 chi phi dich va mua ngoai phat sinh trong nm duge phén bd hét cho hang héa, dich vu da tiéu thy. = Chi phi giao dich, tiép khach, quang cdo, khuyen mai la 356 triéu dong. - Chi phi tra lai vay ngin hing 1a 452 trigu dng. = Chi phi hogt dng kinh doanh chimg khodn li 20 trigu ding, - Cée khoan chi phi khéc thude chi phi kinh doanh 14 36 trigu dong. Yeu cau: Xéc djnh mite thué TNDN ma Cong ty phai ndp nim N. Biét rang: - Djch vu D thuée dign chju thué TTDB voi thud sudt 25%. - Céng ty nép VAT theo phuong phép khdu trtr thud, Toin b6 hod don chimg tir mua vio, ban ra ké khai é trén du hop - $615 phat sinh cia nfim N-2, Ity ké dén 31/12/N-1 18 250 trigu déng. ~ Lai kinh doanh chtmg khodn trong nam 1a 150 trigu dong. = Thisinh Khdng Auge sit dung tai ligu trong phong thi. =. Gidm thi coi thi khéng gidi thich gi thém. = Thi sinh nOp lai & thi cing bai thi/.= Thu nhép tir cho thué tai sin c6 dink 18 205 trigu ding, “ee - Cong ty trich lap quy du tu phat trién cong nghé theo Iudt dinh 18 10%. ~ Mét sé loai thué gidn thu d ndp nam N nw sau: Thué xuat khdu hang B 1a 1. 450 trigu dng; Thué TIDB ota dich vy D 18 1120 trigu dong, - Thué suat thué thu nh4p doanh nghigp 1a 20% Céu 5 (2 dim): Chj Binh 14 cé nhan cu tra lam vige trong c6ng ty TNHH, trong nam tinh thué 2017 cé tinh hinh sau: * 1. Tién ltong theo hop ding lao dng (sau Kkhi tir bio hiém bat bude trich theo quy dinh): 30 trigu dng/théng. 2. Phu eép chite vp: 38 trigu ddng/ndm. 3, Thi lao tu van sau khi da khdu trit tai ngudn: 18 trigu dong, 4, Tign thurang sang ché (Séng ché durge co quan 66 thdm quyén céng nh4n): 40 trigu ddng. 5, Cac khoan hi trg nhén duge tir céng ty trong nam: - Hé trg cho vige Rham chita bénh hiém nghéo cho con trai: 20 trigu ddng ~ Phiéu &n gitla ca tr] gid 9,6 trigu déng - Tién trang phye: 4 trigu ding 6. Thu nhfp tty bai thudng nh4n duge tir hop ddng bao hiém nban tho: 15 wigu dong. 7. Thu tir chuyén nhugng chimg khodn: 800 trigu dong 8. Lai tn gi ngén hang: 40 trigu déng 9, Tign cho thué nha nhan duge trong nam 180 trigu dng. Chi Binh trich 5 wigu déng ‘ing hé mét c4 nhén lim tir thién. 10. Hop ddng chuyén nhugng ban quyén tr} gid 120 trigu ding duge ky két thang 12 nam 2016. Theo hgp ddng, vige thanh todn duge chia lam 2 lan: lan 1 thanh ton, trong thing 12 nfm 2016, s6 tién thanh todn: 70 trigu dong; lan 2: than todn trong | théng | nam 2017, s6 tién thanh todn: 50 tigu ding. Nam 2017 chj Binh nban duge ti8n thank todn theo ding nhu théa thugn ghi trong hop dong. Yéu edu: Xée dinh thué TNCN chi Binh phai ndp trong nam tinh thué. Biét ring: - Chi Binh ké khai ngudi phy thuée gbm 1 con 5 tudi, 1 con 3 tudi va 1 con siah trong thang 7/2017 va me dé 70 tuéi, Hang thang me dé nbn duge lat 1,2 trigu ding. an giti ngan hing - Mite gidm trir gia cdnh ap dung d4i vi ngudi np thud 9 trigu ddng/ thang; di voi ngudi phy thudc 3,6 trigu déng/ngudi/thang. » Thué suit thud TNCN déi véi chuyén nhugng chimg khoan: 0,1% Ty Ié thué thu nhp o4 nhén d6i véi hoat dng cho thué tai sin 1a 5% __ «Thi sinh Hhong duge sit dling tai lig trong phOng thi Gidm thi coi thi khdng gidi thich gi thém. a + Thisinh n6p lai dé thi cimg bat thi @ )- Thué sudt thué TNCN déi véi thu nhap tir ban qu i a _ Biéu thué ldy tién timg phin 4p dung d6i voi thu nhép tir kinh doanh va tién wong, tién cdng nhu sau: . Phan thu nhép tinh Phan thu nhap tinh eos Bic thud/nim thud/thang Thue suit thué nm ta ah (*) (tigu déng) (trigu dng) ji 1 |pén 60 pén5 5 2 | Trén 60 dén 120 Trén 5 dén 10 10 3 | Trén 120 dén 216 Trén 10 dén 18 15 4 | Trén216 dén 384 Trén 18 dén 32 5 | Trén 384 dén 624 Trén 32 dén 52 25 6 — | Trén 624 dén 960 Trén 52 dén 80 30 7 |Trén960 Trén 80 35 = Thisink khéng duce sit ung’ tai ligu trong phong thi. = Gidim thi coi thi khong gidi thich gi thém. - Thi sinh nép lat 48 thi cling bai thi/.WO HOLDONG THI KIM TOAN bm THI VIET a VIEN, KE TOAN VitN MON THI: KIEM TOAN VA DICH VY NAM 2018 BAO DAM NANG CAO. Be: ‘86 bao danh: (Thai gian lam bai 180 phiit) Cu 1 (2 aiém) : (a) Hay néu cdc yéu té can xem xét khi KTV va céng ty kiém todn str dung chuyén gia trong cuge kiém toin BCTC (1,5 diém). - (b) Khi str dung chuyén gia trong cudc kiém toan BCTC, KTV 6 durge dan chimg céng vige ea chuyén gia trong bdo cdo kiém toan khdng? (0,5 diém) Cau 2 (2 diém) Anb/chj hay néu khdi niém kiém soat ni b6 va trinh bay cdc thanh phan ca kiém sodt ndi b6 theo quy dinh cia Chudn myc kiém toan Viet Nam 36 315 - Xéc dinh va danh gid rai ro o6 sai sét trong yéu thong qua hiéu biét vé don vj dugce kiém ton va méi trudng cia don vi. Cu 3 (2 diém) Trong qué trinh kiém toan BCTC cho Céng ty TNHH Ngéi sao, Céng ty kiém todn Ngan Ha thu thap duge nhimg théng tin Hién quan dén quy trinh bén hang — thu tién nhu sau: 1. Céng ty TNHH Ng6i Sao Ia cdng ty bn lé cdc sin phim dién tir théng qua website. Céng ty phat trién kha én dinh va khéng cé nhu edu mé rng kinh doanh; 2. Céng ty 6 ban hanh bang gid bin Ié va duge théng bdo céng Khai trén website céng ty. Tuy nhién, trong thc té céng ty luén ban duéi mic gid niém yét 8 thu hit Khdch hang. Mite chiét khdu t6i da lén dén 40% tuy vao sé luong hang mua trén 1 don hang; . Quy trinh ban hang bit dau tir Idic khach hang d3t hang théng qua website. Nhan vién kinh doanh sé cin cir vio don dt hang tir website dé goi dign x4 nhin don hang trudc khi tién hanh giao hang. Khdch hang kiém tra hang va thanh toén khi nhan hang (COD). 4. Khéch hang déu cé quyén tra lai san phdm trong vong 28 ngay sau khi mua hang. 5. Thai han bao hanh cita cdc san pham la tir 1 dén 3 nim. Anh/Chj héy: (a) Giai thich (ahting) ri ro 6 sai sét trong yéu va (b) mé ta cdc thi tye kiém toan chit yéu can thy hién trong phan hanh kiém toan bén hang — thu tién, - Thi sink khéng duege sit dung tdi ligu trong phong thi = Gidma thi coi thi khong gidi thich gi thé. = Thi sinh ndp lai dé thi cing bai thi/u 4.2. diém) . \. th Kiém todn vién (KTV) An duge phan ¢ cong phy tréch kiém todn bao céo tai chink (BCTC) cia Cong ty Cd phan Phuong Déng cho nim tai chinh két thiic ngay 31/12/X3. Cong ty bat dau hogt dng tir 1/1/X1, nlumg day {a nam du tién kiém todn BCTC. Kiém todn vién An da phat hién nhting van 48 sau (don vi tinh: trigu déng): LNefy 1/7/K1, Céng ty da ghi nhfn ghi nbén 4a vén héa chi phi phat trién va ghi nhén vao tii sin v6 hinh, s6 tién 1 240. Céng ty 4a thu hién khu hao tai san nay theo phuong ‘phép tuyén tinh véi thai gian khdu hao 18 4 nam va ghi niin chi phi khdu hao vao chi phi quan ly hing nim. Theo KTV An, ton b@ chi phi nay khong dit diéu kign vin héa. 2.Nam X1 & X2 cng ty ép dyng phuong phép tinh gid xudt kho binh quan, nim X3 chuyén sang sit dyng phuong phap FIFO. Khi xem xét lai, KTV An nhan thay néu dp dung phuong phép FIFO nay tir khi host dng, thi gié tri hing t8n Kho vao ngay 31/1YX1 & 31/12/X2 sé gidm di lan lugt 14 500 va 750. Trén BCTC nim X3, cong ty iéi chi khai béo v8 vige da thay 44i phutong phap tinh gid xudt kho. . ‘YYéu cau: Cho biét thué sudt thué thu nap doanh nghigp 1a 20%. 1.V6i mbi sy kign néu trén hay cho biét: ’ a. Nhiing co sé dn tigu nao clia khoan mye nao trén BCTC bj anh hung. b.But todn didu chinh (néu 6). 2.Gid sir don vi khéng déng y chinh sita cée sai sét néu trén (trong khi cdc sai sét khée 44 duge diéu chinh thich hop). Theo chinh sich cita céng ty kiém toén, BCTC sé duge coi 1a sai sét trong yéu néu tng tai sin bj chénh Iéch trén 1.600 trigu ddng(d6i voi Bang cén d6i ké todn) hoc Igi nhugn sau thué bj léch trén 400 trigu déng(déi véi Bao céo két qua hoat déng kinh doanh). Theo anh chi, ¥ kién kiém tofn nao nén dura vao bao cdo kiém toan trong trudng hop nay? Giai thich. Cau 5 (2 diém) Anh/Chj dang kiém toan béo céo tai chinh clia Céng ty Siéu Sach cho nam tai chinh két thie ngay 30 thing 9 nam 2018. Céng ty Siéu Sach cung cp dich vu vé sinh cng nghiép cho cdc nha méy trong céc khu céng nghigp/ché xuat, Trong qué trinh lap ké hogch kiém ton, Anh/Chj durge yéu clu thye hign tht tuc phan tich 48 uéc tinh doanh thu cho nam 2018 dua trén C théng tin sau. Céc théng tin nay do ban lnh dao Céng ty Siéu Sach cung cp trong budi hop khéi déng cho cuge kiém todn: = Thi sinh khong dhege siz dung tai ligu trong phong thi. ~ Gidm thj coi thi khéng gidi thich gi thém. - Thisinh nop lai a8 thi cing bai thi./,- Ké tirngay 1 thang 10 nim 2017, Céng ty Siéu Sach ting phi dich vy lén y 5% so véi truéc day cho toan b6 cdc hyp dong dang cé higu lye tai thoi idm nay. Céng ty sé tinh phf dich vu, xuat héa don vao cudi cdc thang; - Nha né luc chim séc khach hang, Céng ty gitt nguyén duge cdc hop ding nhu nam 2017 ngoai trir mét hop déng véi gid tri 45 triéu déng/thang da hét han vo ngay 30 thang 6 nam 2018 ma khéng duge ky tiép. Céng ty cing ky thém duge hop déng véi m6t khach hang méi véi gid tri 14 75 trigu ddng/thang bit dau tir 1 thing 3 nam 2018. ~ Doan thu theo b4o edo tai chinh 44 duge kiém todn cla nam tai chinh két thiic ngay 30 thang 9 nm 2017 14 3.780.000.000 déng va doanh thu theo bao cdo tai chinh chua dugc kiém toan cia nim tai chinh két thiic ngay 30 thing 9 nam 2018 144.334.000.000 dang. Anh/Chj hay: (a) Use tinh doanh thu cia ném 2018 dya trén phan tich dc lap ca minh dya trén cdc théng tin duge cung cAp. Can trinh bay 16 cdc bude tinh. (0,44) (b)Néu céc bing chimg kiém todn ma Anh/Chi cn thu thap dé dm bao mirc 46 tin cy cho edc thong tin ma Anh/Chj str dung cho phan tinh todn 6 trén. (0,44) (c) Néu ra cdc thi tuc kiém todn ma Anh/Chj sé thuc hién khi tién hanh kiém toén dua trén két qua phan tich trén (0,64) - Thi sinh khong duge sit dung tai ligu trong phong thi. + Gidm thj coi thi khng gidi thich gi thém. - Thi sinh nop lai dé thi cimg bai thi/,v : HOIDONG THI KIEM TOAN pb THI VIET M- VItN, KE TOAN VIEN MONTHI: KIEM TOAN VA DICH VY 2018 BAO DAM NANG CAO De: $0 bao danh: (Thi gian lam bai 180 phiit) Cau 1 (2 diém) (a) Hay néu tréch nhiém ota KTV va céng ty kiém ton 46i véi hanh vi khéng tufn thi php Inét va cée quy dinh cia don vj duge kiém toén trong cuge kiém toan bao cdo tai chinh. (b) Hay néu cdc thi tue kiém toan khi phat hign hoe nghi ng’ don vi duvge Kdém toan cé hanh vi Khéng tuén thi php lugt va cdc quy dinh. Cau 2 (2 diém) Anb/chj hay néu mot s6 vin a8 ma kiém todn vién c6 thé cin xem xét khi tim higu v8 de diém eta don vj theo quy dinh cia Chuan myc kiém tofn Vigt Nam s6 315 - Xée dinh va danh gid riti ro 06 sai sdt trong ‘yéu thong qua hiéu biét vé don vj duge kiém todn va méi trudng cia don vi. WL. , CAu3 @ diém) . ® Trong qui trinh kiém toén BCTC cho Céng ty TNHH Hoa Méc Lan, Céng ty toan Lc Phét thu thép durge nhtmg théng tin lign quan d&n quy trinh bén hang ~ thu tién nhu sau: 1. Céng ty Hoa Méc Lan la céng ty bén bun cée san pham may loc murée thong qua website. Cong ty phat trign Iché t6t va c6 ké hogch phat hanh thém cé phiéu vio nam t6i; . 2, Céng ty Hoa Méo Lan cé ban hinh bang gid ban lé va duge thong béo céng Khai tinén website cong ty. Ngoai ra, c6ng ty ¢6 chinh séch chiét khéu cho don hang lén, mite chiét chéu va han mite tin dung do cdc thanh vién Ban giém déc true tiép phé duyét; 3. Céng ty Hoa Mgc Lan cé chinh séch bén chiu trong théi gian tir | dén 3 théng, thoi han bin chiu cing do céc thinh vién Ban giém déc tryc tiép phé duyét; 4. Céng ty Hoa Méc Lan tién hanh d6i chiéu cong ng hing quy véi khéch hing. 5. Thdi han bao hanh cdc san phdm ca c6ng ty [a tir 1 dén3 nim, ‘Anh/Chi hay: (a) Giai thich (ating) rli ro c6 sai s6t trong yéu va (b) mé ta cdc thi tye kiém todn chit yéu cin thyc hién trong phén hanh kiém toan ban hang ~ thu tit, = Thi sinh khong duege sit dung tai ligu trong phéng thi. = Gidm thi coi thi khéng gid thich gi thém. = Thi sinh np lai dé thi cimg ba thiJ. ©Cau 4 @ aiém) Khi tién hanh kiém todn bao cdo tai chinh cho nién 46 ké todn két thie ngay 31/12/2017 cha Céng ty Sen Vang, kiém todn vién thu thap duge céc théng tin va tai 1igu sau: ‘ 1. Céng ty tién’ hanh xudt Icho mét 16 hang héa ban cho khéch hang tai ngay 02/01/2018, nhung ké todn ach ton nghigp vu bin hang ny vio ngly 29/12/2017 - yi gid bén chwa thué GTGT 1a $00 trigu déng (thué GTGT 10%), gid vbn 16 hang bing 70% gié bin chwa thué GTGT, khéch hang chua thanh todn (thdi hgn thanh todn 1a 30 ngay sau khi nhan hang). 2. Céng ty mua mot 16 hang gid 800 trigu déng chua thué GTGT (thué GTGT 10%), hing 4a giao vao ngay 30/12/2017 tai kho ngudi bén. pén ngay 31/12/2017 héa don da vé nhung hang chwa vé Kho, céng ty chua tra tién cho ngudi ban (thdi han than tof [8 30 nga sau ki mn hang) va khéng ghi chép nghigp vu nay vio nim 2017 ma chi phan dnh vio s6 ké toan khi hang thye té nhép kho ngay 02/01/2018. (Céng ty nép thué GTGT theo phuong phdp khdu trit va dp dung ohé d6 6 toén doanh nghigp ban hanh km theo Théng ue sd 200/2014/TT-BTC ngdy 22/12/2014 cita BG Tai chinh, thud sudt thué TNDN Ia 22%). Yeu clu: Anh/chi hay: 1. Phan tich cdc théng tin va tai ligu trén 48 chi ra sai pham trong qué trinh hach ton cfc nghiép vy kinh té phét sinh. Cho biét cée sai phem 46 anh hung dén gnhiing co sé dan ligu nao? q 2. Cho biét cdc sai pham trén anh huéng dén nhimg chi tiéu ndo trén Bao cho ti chinh? Néu cc thi tyc kiém todn dé phat hién cdc sai pham trén. 3. DS xudt cde but todn digu chinh cho timg nghiép ve kink té phat sinh (khong ké cée but toan két chuyén). Néu cng ty khong chap nhgn didu chink nhimg sai pham trén, kiém toan vién c6 thé dua ray ‘én kiém toan dang nao trong béo céo kiém toan? (Gid sir khong phat sinh ydn dé khde trong qué trinh kiém todn bdo cdo tai chinh cho nién a6 ké todn két thite ngay 31/12/2017 cia Cong ty Sen Vang) Cau 5 (2 diém) Anh/Chj dang kiém fodn béo céo ti chinh cia Cong ty Bat Dong cho nfm thi - chinh két thie ngay 30 thang 9 nim 2018. Céng ty Bat Dong cung ofp van | phong cho thué va dich vy stra chita bao tri cho cde vain phong nay. Tai sin cb djnh cla Cong ty bao gém cao van phong cho thué, phuong tién van tai, thiét + bivan phong, thiét bj ‘phye vu dich vu sita chtta. Cong ty du tu vo van phong cho thué bing ngudn vén vay ngén hang véi thdi gian vay ti S dén 7 nam kém theo cdc digu kién dim bao cho khoin vay. Gin day, Céng ty gap kh6 khin cho viée tiép cfn cdc khoan vay méi do tinh hinh syt giém eta thj tevin bat d6ng sin cho thué. Trong qua trinh lap ké hogch kiém toan, Anh/Chj duge yéu cau thure hign thit | tue phan tich 4 wée tinh doanh thu cho nam 2018 dya trén cdc théng tin sau, = Thisinh khéng duce sit dung tai lié {h4, trong phiong thi. . . Gidm thi cai thi khong gidi thich gi thém.Cée th6ng tin nay do ban lainh dao Céng ty Cong Sé cung édp trong budi hop Mby, khéi dng cho cuge kiém toan: + Céng ty cho thué van phng theo quy két thie vao cdc ngay 30 théng 3, 30 thing 6, 30 thang 9 va 31 théng 12. Néu khéng thué trong quy thi khach thué vin phai tra tidn thué cho ca quy dé. - Ké tt ngay 1 thang 10 nam 2017, Cong ty Bat Dong ting phi dich vy lén 2% so véi trude day cho toan b6 céc hop déng dang o6 higu Iwe tai thdi diém nay. Nhd nd lye chim séc khéch hang, Cong ty gitt nguyén duge cdc hop ding nhv nim 2017 ngoai trir céc hop ding sau: o Métkhéch thué gap khé khan tai chinh nén 44 d8 xudt Cong ty giam tian thué. Tién thué theo hop ddng hién tai dén ngay 31 thang 12 nam 2017 1a 125 trigu/quy. Cong ty déng ¥ gidm tién thué tir ngay 1 théng 1 nam 2018 teé di ld 75 trigu/quy. 7 M6t khdch thué tré lai dign tich thué vo ngay 31 thdng 12 nam 2017. Tir ngay 1 théng 1 nim 2018 dén ngay 30 théng 6 nlm 2018, Céng ty khéng tim duge khéch thué méi va phai bé tréng dign tich nay. Gid thué ctia khéch thué méi tir ngay 1 thang 7 nim 2018 14 37,5 trigw/quy gidng nhu khéch thué cli. ° © Céng ty ban bét mt khu vin phdng vio ngay 31 thang 3 nim 2018, Khu vin phong nay trude 46 duge cho thué véi gid 18 20 trigw/quy. = Doanh thu cho thué vin phéng theo bao céo tai chinh 8 duge kiém toan cla nim tai chinh két thie ngay 30 théng 9 nim 2017 147.843.500.000 dng va doanh thu theo bao cdo tdi chfnh chwa dure kiém toan cia nam tai chinh két thc ngay 30 théng 9 nm 2018 Ja 7.575.500.000 ding. Anh/Chi hay: . (a) Usc tinh doank thu cla nim 2018 dya trén phan tich d6c lap ca minh dua trén céc théng tin duge cung cp, Can trinh bay 16 cdc bude tinh, (b)Néu cdc bang ching kiém todn ma Anh/Chj cn thu thép 8 dam bao mite 6 tin cy cho cdc théng tin ma Anh/Chj str dung cho phn tinh todn 6 trén. (©) Dua trén két qua phan tich trén, Anh/Chi thay can phai trao dai voi Cong ty vé cdc ndi dung gi? Ghi r6 ly do tai sao cn cdc trao ddi nay va cdc théng tin bd sung ma Anh/Chi thay can thiét phai duge Cong ty cung cp 48 hoan thanh cuéc kiém toén = Thisinh khong duge sit dung tai ligu trong phong thi. Gidm thi coi thi Khong gidi thich gi thém. - Thi sink ndp lai a8 thi cing bai thi/,HOLDONG THI KIEM TOAN DE TSI VIET ViiN, KE TOAN VIEN MON THE: PHAN TICH HOAT BONG NAM 2018 ‘TAL CHINE NANG CAO $6 bao danh; | Cu 1 2 diem): von (lai sin) qua cdc chi tién tai chinh trén bang cén di ké todn. Theo anh chi, ¢6'co cu vn (t8i san) t6i uu hay khéng, ly gidi, cho vi dy chimg minh. Cu 2 2 diém) a, Trinh bay céng thie xdc dinh diém héa vén theo cac tiéu chi: san Iyong, doanh thu, thdi gian, cong suét, (1 diém) b. Diu kién co’ ban dé thuc hién nghién ctru diém hoa von 1a gi? Néu ting, dung nghién ciru diém hoa vén trong: Lap ké hogch sin xuét va bén ra dé dat loi nhudn mong muén, xéc dinh khung gid ban sin phim? (1 diém) Céu 3: (2 diém) Trich bang can 46i ké toan ciia céng ty khodng san X: (Don vi: Trigu déng) Chitin 31/12/N 31/12/N-1 A- Tai sin ngéin han 129.700 99.700 I- Tién va tuong dutong tién 16.200 12.700 B- Tai san dai han 148,800 170.300 ‘Tong cOng tai sin 278.500 270.000 C- Ng phai tra 133.100 127.000 1. No ngfin han 131.700 110.800 D- Vén chi sé hitu 145.400 143.000 Yeu clu: tich kchdi quét tinh hinh tai chinh eta céng ty théng qua eée chi tiéu phan anh tinh hinh ty tai tro va kha ning thanh toan? 2/ Phan tich tinh hinh dim bio vén theo tinh én dinh cia nguén tai tro? Thi sinh khing dhege stk dung tai ligu trong phang thi = Gi thi coi thi khdng gidi thich gi thém. = Thi sinh nop lai 48 thi cig bai thi. Co)CAu 4 (2 di Y. Cé tai ligu lién quan én 2 sin phdm nay nhu sau: ng ty AB sén xudt va tigu thy hai logi san pham 1a X va {Idu_- (ot: déng) Noidung 0 San pham X ‘San phim Y $5 long ban sin pham 20.000 4,000 Gid ban 1 san phdm 35.000 98.000 Bién phi sin xuat 1 sin pham 22.000 64,000 Téng dinh phi Yeu chu: 320.000.000 1. Lap béo cdo két qua kinh doanh dang Ii tren bién phi cia céng ty AB. 2. Tinh doanh thu hda vén cia tig mit hang va doanh thu hda vén cia céng ty AB. 3. Gia sir cong ty AB kinh doanh thém san phim Z véi gid ban 80.000/san phim, bién phi 65.000/san pham, s6 Itong bén 5.000 sin phim. Trong digu kién cde yéuté khdc khéng thay 51. Hay 1p bao cdo két qua kinh doanh dang lai trén bién phi bao gdm ca sin phim Z. Xée dinh doanh thu hoa vén. méi cla timg sin phim va ciia cOng ty AB. Theo ban thi céng:ty AB cé nén kinh doanh thém san phdm Z khéng, tai sao? Céu 5: (2 diém) Mét sé chi tigu tai chinh ctta 2 doanh xAy dung nim N nhw sau: Doanh | Doanh nghigp A | nghiép B Trung binh nginh _ 0,72 0,62 2. Hé sé kha nding thanh toan ng ngan han 1,33 1,32 1,32 suat sinh 10i kinh t8 cita tai sin (BEP) (%) 12,33 11,00| - 4. Lai sudt vay von’ binh quan (%) 11,25 11,15 E Yéu edu: 1/ Phan tich vii ro tai chinh eta cde doanh nghiép trén? 2/ Doanh nghiép nao str dung don bly tai chinh c6 tae d6ng tich eye dén ROE? Tai sao? _ Thi sinh KhOng duge sit dung t0i ligu trong phong thi. = Gidm thi coi thi khong gidi thich gi thém. = Thi sinh nOp lai dé thi cting bai thi.HOLBONG THI KIM TOAN pil Tea vier pa ‘VERN, Ki TOAN VIRN MON THI: PHAN TICH HOAT BONG ‘NAM 2018 TAI CHINE NANG CAO DE Chan | SobAe dank: (Thai gian lam bai 180 phitt) iw 7 G@ aidm): Trinh bay noi dung phn tich tinh inh buy dng von qua ede chi tidu thi chinh trén bang can 46i ké todn. Theo anh chi, c6 co edu nguén von huy dong téi wu hay khong, xéc dinh chi tiéu t8i chfnh a6 nhfn dinh sy tdi wu ciia co edu ngudn vén duc huy dng. Can 2.Q aiém) ‘a, Nén Khai niém vé don bay kinh doanh? Cong thite xée dink don bay kinh doanh? ¥ nghfa cia din bay kink doanh? Rui ro v8 loi fch Khi doanh nghi¢p doy tri ddn bay kink doanh cao. (1 dim) b. Néu céng thtte xée dinh thdi gian hda vén, cOng sudt hoa vin? Y nghia cla vige do lang cong suit hda vin? Khoing céch an toan va céng sudt 1a gi (1 diém) Chu 3: (2 diém) Tai cong ty o& phin xi mang BC ¢6 mét sé t8i ligu sau: (Don vi: wigu ding) 1. Trich bang cfin déi ké todn: Chi tigu 31/12/N, BIMI2/N-L_| _31/42/N-2 A. Tai sin ngin han 1.076.410 1.107.840| __ 1.265.900 B, Tai sin dai 3.964.710 4.020.810 | 4.340.190 Tang cOng tai sin 5.041.120 5.128.650| 5.606.090 C.Ng phai 1a 3.202.700 3.428.480| 4.141.880 D. Vén chit sé hou 1.838.420 1,700.170| _ 1.464.210 2. Trich béo céo két qua hoat déng kinh doanh Chi tidw Nam N Nim N-1 1. Doanh thu thun ban hang va cung cap dich vu 4.280.210 4.153.000 2. Doanh thu tai chinh 13.210 75.790 3. Thu nhap khéc 1280 1610 4, Loi nhuan sau thué TNDN 269.430 253.390 + Thi sinh khor urge sit dung tai ligu wong phang thi. ~ = Gidm thi coi thi khong gidi thich gt thém. AD = Thi sink nép lai a8 thi ching bai thiYéu edu: 1/ Phan tich khai quat kha nang sinh ldi cla cdng ty théng qua cic chi tiéu vos ly ROA, ROE? / Phan tich sy tae dng ella he 36 ng trén vén chi so hou binh quan téc déng dén hé sé sinh Idi vén cht sé hitu (ROE)? Cau 4 (2 diém): Cong ty X chuyén san xudt va kinh doanh ba logi san phdm: A, B va C 06 céc théng tin dudi day: 1, TY16 bién phi trén doanh thu ota A 18 60%, B 1a 65%, C 14.50%. 2, Téng dink phi chung cba céng ty trong nim 1a 199.640.000 déng. 3, Doanh thu di kién ‘trong nam N 1a 600.000.000 dbng. Trong 46 A 18 30%, Bla 45% va C18 25%. Yéu caus 1, Lap bao cdo két qué hoat dgng kinh doanh dang 1éi trén bién phi cia cong ty X nim N. Tinh doanh thu hde vén cla timg mt hang va doanh thu hoa vén cita cong ty X. 2, Kéc djnh 46 én don bay kinh doanh cita cong ty X va nhan xét. 3, Néu muén kinh doanh ¢6 Iai cao hon thi céng ty X nén ting san hrong tigu thy logi sin phdm nao trong ba sin phim trén, tai sao? Xéc dinh mite doanh thu tigu thy 48 @gt duge mic loi nhuén mong muén 1a 78.890.000 Sng) nim. Cu 5: Trich béo cdo tai chinh cdng ty may NB: (Don vi: triéu ding) <2. Fon S 1. Bang can déi ké toén: Chi tide BQN | _SWIQIN-A | 32ND san ngin han 1.360.000 1.252.000 1,044,200 B.TAi san dai han |__462.500| 508.000 537.800 Téng cOng tai sin 1.822.500] _ 1.760.000 1.582.000 C.Ng phai tra 1,530.500| 1.487.000] __ 1.357.400 1D. Vén cha sé hu | 292.000| 273.000 224,600 2. Bao cdo két qua kinh doanh: Chi tien [_NimN NimN-i | 1 Doanh thu thuan bén hang va CCDY. 3.582.400 2.827.500 2. Doanh thu tai chin’) 71,000 59.000 [ 3. Thu nhap khée A : 1,600 3.000 | 4. Loi nhuan’sau thué 67.480 66.466 Yéu cAu: Phan tich tinh hinh sinh 10i rdng cia vén kinh doanh cla céng ty do tac d6ng ctia cdc hé sé tai chinh? Thi sinh khéne duce sit dung taiHOLDONG THI KTV KE TOAN VIEN NAM 2018 (Be Chen pk THI VIET MON THE: TIENG ANH TRINH BO C ¢Tbdi gian Tam bai 120°) ~Sé phach L Ho va tén thi sinh: .. Ngay théng nam sinh: 86 bdo danb/S6 thir ty:.....- Dia did this. .....sseseeeessseereeeereoreneneet seed Neiy thi Gism thy coi thi thir nhat: Gidim thi coi thi the tl i | Ho va t6nis.seeeeeeesceeecereeesieee Ho va tén:. C | |DE THI | os Woy Section 1: Choose the correct word or phrase from the list below to complete each of the following sentences: Part I, READING Money Danger Exploration In Themselves | Tell Risk Prosperity Gained Support Mogical By Underestimate Put Discoveries Worried — Invest. ~—- Recommendation Whose Afraid What With Arrangement Which 1. Employees work harder when they feel valued the company they work for. 2. How important is it to in local community projects? . The tiger is one of many animals in of becoming extinct. 3 4, Swimming is the best way to lose any weight you have on in the winter. 5. Scientists are constantly making new. about the universe. 6. A weak economy has resulted in reduced ____ for many. 7. To____ you the truth, I'm just not interested in that kind of music. 8. Afteryou log ___to the system, you'll be asked to create a password 9. We didn’t believe that they had cooked the meal _ 10. Have you made any for the reception yet? 11, We were given some really good on restaurants to try out. 12. Don’t his abilities — he’s a lot better than you think. 13. The proposed plan was completely __ ~ it made no sense at all 14, phone is this? Is it yours? 15, We were really about you. Where have you been?BL Section 2: Read the following passages and do the tasks follow: Passage 1: Read the passage and answer the questions: Some people think that your preference for dogs or cats says a lot about who you are. Sam Gosling, a psychologist at the University of Texas in Austin, decided to find out if this is true. In particular, Gosling wanted to lear what the characteristics of certain types of pet owners are. In the study, Gosling first found out how people classify themselves: as dog people, cat people, neither, or both. Then he gave the same people a standard personality test. The results showed what Gosling expected: dog people and cat people are different. For example, Gosling learned that dog people are more outgoing than cat people, and cat people are generally more imaginative than dog people. Why these differences exist, however, is still a mystery. 1. Who is Sam Gosling? 2. What did Gosling want to learn in his study? What did Gosling find our first? What were some of the results of Gosling’s study? 5. Do people know why dog people and cat people are different? Passage 2: Read the passage carefully and choose ONE which you think fits best I know that it is my job to make sure that everything goes well for the tourists and I feel I work hard for the company. I cannot be blamed for last week. I met the group 25 at the airport and took them to the coach. The coach driver was a bit annoyed because the flight was late. But it wasn’t far to the hotel and everyone was looking forward to their dinner. We hadn't used the Hotel Riviera before but our normal one had a conference in it so was fully booked. When T announced our arrival at the reception desk, they said they were full. I had booked rooms for the group but the manager said they were cancelled by phone a few days before. He insisted that he recognized my voice and that I had made the phone call. We had a bit of an argument but they obviously didn't have enough rooms. In the end the manager phoned other hotels in the town and found rooms for everyone but in four different hotels, By this time the coach had gone so we had to get taxis and some of the tourists started to get very angry with me. I still don't know who made that phone call but it definitely wasn’t me. 2_ What is the writer trying to do? argue apologize explain complain Who was the text written to? one of the tourists. 1 A B. c D. 2. A B. the writer's employer. C. the hotel manager D. __ the coach company. 3. Why weren’t any rooms available at the Hotel Riviera? ‘A. Aconference was taking place there B. There were more people in the group than expected. C. Someone had forgotten to book them. D, Someone had said they were not needed. 4, What happened in the end? ‘A. The tourists got angry with the local manager B. The tourists couldn't stay together. C. The writer called the coach driver back D. The writer found other hotels with rooms 5. Which sentence is true according to the text? A. There was something wrong with our booking and the hotel had given booked rooms to other people B. The hotel was not a good one so we moved to a better one C. The tourists came to the hotel late so there weren't any rooms left. D. The tourists hadn’t book rooms in advance that was why there weren’t any rooms left.Section 3: Read the passage below and think of ONE word which best fits each space. There is an example at the beginning (0). What is a coincidence? A coincidence is (0)...a... surprising thing that happen to us. (1). . example, two friends go shopping alone on the same day. When they meet up afterwards, they discover that they have each bought an identical T-shirt, Many people regard coincidences (2) ... .. significant or mysterious. But the simple explanation could be that friends tend (3) ... ... have similar taste in clothes. In reality, life is full (4) . coincidences, but normally we don’t notice them, For example, in almost fifty percent of all football matches, two players share (5). _ same birthday. This seem surprising, given that there are 365 possible birthdays (6). vw the year. But most of these matches will be played without anybody being aware (7). the coincidence exists. Unless your birthday is today or tomorrow, you don't generally go around telling people when it is. What's more, without realising it, you probably come into contact (8) ..-..e.-.. lots of people bom (9) .. _. the same day as you. But when (10)... Coincidence brought to your attention, it still seems amazing. Part Il. WRITING Section 1: The words in brackets can be used to form words that fit into the following sentences. Example: _L........ this morning, and I was late for work (SLEEP) Answer: __L overslept this morning, and I was late for work. 1. We were with the level of service and complained to the manager. SATISFY 2. Her was obvious as she sat tapping her fingernails on the table. PATIENT 3. Their appearance at the airport was completely __ and left me speechless. EXPECT 4, In these uncertain times it helps to understand how to manage financial . SECURE 5. Ido wish my boss would stop everything I do! CRITIC{164 Section 2: Make all the changes and additions necessary to produce complete sentences from the following sets of words and phrases. Example: — I/use / live / this / house / when / young. Answer: used to live in this house when I was young. 1. Hel tired/ have/ a long commute/ to/ from/ work/ each day. 2. Wel better/ leave/ now/ iff not/ want/ miss/ our train. 3. He/ prefer/ ski/ swim. 4. Would/ you / mind / give/ me/ a hand/ please? 6. Dog/ take/ out/ walk/ twice/ day. 7. Iff he/ home/ his coat/ be/ here. 8, By/ this/ time/ next! month/ I/ graduate/ university. 9. Hef phone/ me/ soon/ as/ he/ hear! the news. 10. He/ could/ not/ help/ notice/ the/ strange/ smell/ room. Section 3: Finish each of the following sentences in such a way that it means exactly the same as the sentence printed before it using given words. DO NOT change the word given. Example: She needs to study harder. DOES Answer: She doesn’t study hard enough.ay 1 She never remembered to pick me up from school. ALWAYS She to pick me up from school. 2. ‘They are much better at basketball than me NEARLY Tm them at basketball. 3. ‘Can you meet me after work?” he asked me. IF Heasked him after work. 4, He didn’t do very well at university and now he regrets it. WISHES He at university 5. He waited for her and she arrived over an hour late. HAD He over an hour when she arrived. Section 4: Translation 4.1. Translate the following sentences into Vietnamese 1. The central bank announced tighter lending regulations in August. 2. Mr. Minh, co-Founder, chairman and chief Executive Officer of VNG Corporation, was honored as one of the 10 most influential people on the Internet in Vietnam for the last decade (2007 — 2017). 3. Cau Vang or the “Golden Bridge” in Vietnam's Ba Na Hills has attracted lots of tourists since it opened in June.4 Like so many countries around the world, Vietnam is hoping to reduce its impact on the environment. 5, Vietnam’s exports are worth as much as the total value of its GDP. 4.2. Translate the following sentences into English. 1. Vide tang Iai suat sé lam gidm tang truéng dai han. 2. Néu ban dén tham Ha ban phai 4n thir mén bin cha. Day la céng viée thi vj nhat ma t6i tdi tig lam. 4. Séng trong m6t cn hg chung cu hay nha dat riéng thudng phy thude vao s6 tién ban cé va s¢ thich ca nhan cita méi nguéi. 5. Mie di t6i hoc tiéng Anh 5 nam réi nhung néi tiéng Anh van la mét diém yéu cia tdi.HOIDONG THIKTV il Oy KE TOAN VIEN NAM 2018 pe te pb THI VIET MON THI: TIENG ANH TRINH BOC (Thyi gian fam bai 120”) SO phach Ho va tén thi sinh: .. Negay thang nam sinh, 86 béo danh/S6 thir ty: Dia diém thi: Naay thi: 1 Gidm thj coi thi thir nhat: Gidm thi coi thi thir hai: Ho va tn... cece Ho va tén:..... Chit ks... Chit ky:...DE THI Part I. READING Section 1: Choose the correct word or phrase from the list below to complete each of the following sentences: treatment probably stay example series communicate contrast is latest import was good well rapid newest export high heat booking occupation task to times temperature 1. Fast food often has a lot of chemicals added to it, for ... make it sweeter. 2. Countries that grow more food than their people need usually ..... food. 3. People who want to lose weight sometimes look for the .. dieting and exercise. sssny Chemicals to trends in 4. What are some foods that can be harmful .... . your health? 5. We are certain that there never ... any life on Mars. 6. What kind of plants grow in your area? 7. Because the . is so low, there is no liquid on Mars, only ice. 8. In the future, sociable robots will .... sss4..-, better with people. or eV oun ae is your job or profession. 10. A radio or television ......ssseccscees is a set of programs or shows. 11. The monkeys got angry when they noticed unfair bees 12. David Griffin was .................. very frightened when he saw his son caught in a big wave. 13, Monkeys live about 30 years. In .. 14, Wildlife photographers need to . pictures of dangerous animals. 15. It's a good idea to have your camera ready at all immediately take a photo! -, apes can live almost 60 years. . very calm if they want to take ses) SO you canim Section 2: Read the following passages and do the tasks follow: Passage 1: Read the passage and answer the questions: Do. you like to follow the newest and latest fashion trends? In the past, most clothing stores only sold new styles for each season, Nowadays, though, clothing retailers sell new styles every few weeks. They copy designer and celebrity styles and sell them cheaply. This is known as “fast fashion.” Fast fashion clothes are very popular because they are inexpensive and trendy. However, they also have problems. Their cheap price allows many people to follow rapidly changing fashion trends. As a result, people buy clothes more often and throw them away, creating more waste. Even worse, the materials used to make these clothes are harmful to the environment. They are often made from artificial materials, such as polyester, acrylic, and nylon, which cannot be easily recycled. And a single polyester dress takes about 200 years to break down! 1. How often did most clothing stores sell new style in the past? . What is “fast fashion’? 3. Why do people buy clothes more often and throw them away? 4, What kinds of materials are used to make clothes? 5. How long does it take for a single polyester dress to break down? Passage 2: Read the passage carefully and choose ONE which you think fits best All of us have to work to earn a living ourselves and to help our family, however, we work not only for material life but also for many other things. We are working to prove our ability, We feel self-confident and proud because we are independent. ‘Anyone who works is regarded as a useful member of society. We're working, that means we're contributing to our country. Working helps us train our minds because we always try our best to do the job. The better we work, the more money we earn and that encourages us to work harder. Without working, a man’s life will be empty, purposeless and meaningless and it’s easy for a jobless person to do wrongs.1 Why should we work? A. — Because we have to. B. It makes our material life worse. C. It makes ourselves purposeless D. It makes ourselves better. What can we get from work besides money? A. Many other important things B. Some salary C. Meaningless feeling D. living What will happen if we work more? A. We feel better. B, We eam more C. We contribute more D. All are correct What helps us work harder? ‘A. good way B. good pay C. good life D. None are correct Without working, how is one’s life? A. better B. more confident C. prouder D. boringby Section 3: Read the passage below and think of ONE word which best fits each space. There is an example at the beginning (0). Friends To many people, their friends are (0)...the.... most important things in their life, Really good friends share (I)... good times and the bad times, help you when you've got problems, never judge you (2):........ never turn their backs on you. Your best friend may be someone you've known all your life, someone you've grown up with and been through lots (3)... ups and downs with. ‘There are all sorts of things (4)......... can bring about this special relationship. It may (5)... the result of enjoying the same activities, having the outlook on life, or sharing similar experiences. Most of us have met someone that we immediately felt relaxed with, as if we (6)... known them (7)... years. However, usually it really does take you years to get (8)....... know someone well enough to consider your best friend. To the majority of us, this is someone we trust completely and who understands us better (9)... anyone else. It's the person you can turn to for impartial shoulder to ery on (10)... life gets you down, Part Il. WRITING Section 1: The words in brackets can be used to form words that fit into the following sentences. Example: L....... this morning, and I was late for work (SLEEP) Answer: I overslept this morning, and I was late for work. 1. You could see the audience's on their faces as they watched the show. ENJOY ‘ 2. Would you be in helping me train for my next match. INTEREST 3. Simon is really He smoke a pack of cigarette everyday and never does any exercise. HEALTH 4, We how long it would take us to get to the airport and we missed our plane. CALCULATE 5. John is so . He never let you down. DEPEND16 Section 2: Make all the changes and additions necessary to produce complete sentences from the following sets of words and phrases. Example: —1/ use / live / this / house / when / young. Answer: — Tused to live in this house when I was young. 1. of /me / light / the/ water / the / on / think / makes / diamonds J// . and / happy / the / seems / relaxed / boy.// Ri: - angry / the / me / dead / and/ sad / makes / gorilla / feel.// Be . looks / water / the / cool / refreshing / and.// us/ girl /of/ young / the / famous / makes / sculpture / think / a. // a: . Some / their / appointments / use / track / of / people / the keep J// 7. This/ first time/ I/ be/ cinema/ my own. 8. Everyone/ agree/ smoking/ harmful. 10. People/ make/ more effort/ usually/ do better/ others. Section 3: ich a way that it means exactly the same as the sentence printed before it using given words. DO NOT change the word given. Example: She needs to study harder. DOES Answer: She doesn’t study hard enough.(hy ae 1. Lan would have gone to the meeting if she had not been so tired TIRED Lan was to the meeting. 2.. can’t believe this is the best room there is, BETTER There must this one. 3. It is a waste of time for you-to discuss the problem with Minh. POINT There’s the problem with Minh. 4, Itis more than a year since I sawLucy FOR I more than a year. 5. T'm sorry I didn’t come to see you earlier. WISH L to see you earlier. Section 4: Translation 4.1. Translate the following sentences into Vietnamese 1. The statue stands by itself in the square. 2. She has taken the fullest advantage of her beauty. ous label has long been thoroughly exploited by the enemy.4, Employers must make compensatory payments to workers for injuries suffered at their work. 5. Noone doubts his competence in solving those difficult problems. 4.2, Translate the following sentences into English. 1. B6 phim hay lm. 2. C6 phai nhimg huong ligu va gia vj nay dén tir phurong Bong khéng? 3. Gia dinh chj rat nghéo nhung chi dy rat trung thye trong chuyén tin bac. 4. Nhigu ngudi, ké of tdi, bj dj tmg véi cde thye phdm déng h6p nay. 5. Nam da gittp nang tim duge dd ctia nang.