DE THI NGAY 13/06/2016 |. Nhan dinh dung, sai va giai thich ngan gon: Céu 1: Theo quy dinh vé ché d6 tai chinh hién hanh thi vao cuéi nién d6 ké todn, moi khodn thu qué han déu duge trich lp du phéng. => Sai. Theo quy dinh vé ché dé tai chinh hién hanh thi vao cudi niéf d@ ké toan, cdc khoan phai thu qua han tir 6 thang tré lén hodc cdc khoan phai thu cé daufhigu khong thé thu hoi méi c&n trich lap du phong. Céu 2: Chi phi chi trd mua bdo hiém tai sén c6 dinh dugctinh vao nguyén gid ea tai sén co dinh => Sai, Nguyén gid ctia tai san cé dinh dugc xdc dinh theo gid gde. Thedds, gid géc la sé tien hoac khoan tuong dung tién hop ly, hop Ié dé co duge tai sama dua tai San vao trang thai sn sang str dung. Bao hiém khéng phai la kh@an Chipbat buge dé dura tai san cé dinh vao trang thai sn sang str dung, do dé khéng_dutge dua vao nguyén gid ma chi dua vao chi phi san xuat, kinh doanh théng thudng Céu 3: Tai khodn 4211 - Loi nhudn chua phén ph6l nam truée dung dé theo doi s6 loi nhuan con lai cuéi nam nay. => Sai, TK 42qqy— LN chua phan phdi namstrudc dung dé theo déi sé I9i nhuan con lai chua phan phdi cla nim truéc Céu 4: Ong Ngdyén Van Thanh va Ong Nguyén Van Bach cing nhau gép vén mé céng ty c& phan Thanh bach, dé e6 tién gop vén, 6ng Thanh di vay ngan hang dé ndp tién vao céng ty. Vi vay, ké todn céngity Thanh Bach,dang hach todn vén héa chi phi Idi cua khoén vay trich vao TK 241 "CP XD coyban dé dang”. => Sai. Theo nguyén tae thy, théikinhdoanh, day la khoan ng cua chi sé hitu céng ty [a éng Thanh dé cOtién gopyvon. Do d6 ké todn khéng dugc phép vén héa chi phi lai vay ca khodn vay d6 vao Tk241.(dayla khoan tién vay cd nhan cla ong Thanh). Cau § Trén bang can d6iké todn 6 phn tai sén, gid tri chi tiéu dur phéng gidm gié hang ton kho dugc ghi dvong. => Sai. Chi tiéu dy pling gidm gid hang ton kho la chi tiéu phan anh tai san nhung diéu chinh giam tai san, cu thé la hang tén kho. Do dé chi tiéu nay duge ghi am phan tai san trén bang cn doi ké toan. Cu 6: Trung hop mic san pham thyc té thap hon mifc céng suat binh thudng, toan bé chi phi sén xuat chung ¢6 dinh dug phan bé cho cdc déi turong lién quan theo mic san xuat thyc té. => Sai. Truong hop muc san xuat thyc té thép hon muc san xuat binh thudng, phan chi phi san xuat chung c6 dinh dugc phan bé cho cdc déi tugng cé lién quan theo mic sén xuat thyct8 hoan thanh mifc cng suat binh thudng. Phin chi phi SXC duéi mite céng sust binh thudng (hay vugt dinh misc) sé duge dura vao gid vén hang ban Céu 7: Chi phi sta chifa Ién TSCD phat sinh durgc ghi ting nguyén gid cla TSC duge sua chifa. => Sai. Chi phi stra chifa lén TSCD chi duge ghi tang nguyén gid cua TSCD trong trudng hop stra chifa Ién dé tng nang lye sén xuatt, tang thai gian str dung... cla TSCD. Cac trung hop khdc nhu stra chia thudng xuyén dé duy tri hoat dng thi chi phi St dua vao chi phi SX kinh doanh trong kj. Céu 8: Quyén str dung dat duge coi la TSCB hitu hinh. => Sai. Quyén str dung dat |a mét tai san cé dinh v6 hinh 6 hi hat cu thé Céu 9: Khi phat sinh chénh Iéch tng nguyén gid TSCD d nguyén gid duge ghi vao bén No TK 421. chénh léch do hn chénh léch => Sai. Khi phat sinh chénh Iéch tang nguyé danh gia lai duoc ghi vao bén cé cla TK 41 nay. Cau 10: Khi lép bang CBKT, duge phép bi tr i ngan Desc khodn vay Ngan hang . => Sai. Nguyénitac lap BCD ké toa a ngubr (0 duge phép bi trir véi nhau. Do d6 ko de phép bi trir TK 1 a ; I. Tinh huéng BO QUA DO PHAN NAY BA DUOC GIAM TAI IL, Bai tap: Tai doanh nghiép Tay D6 cé sé du dau thang 1/200N cia TK 155 [a 10 (SL: 10 Thanh pham) TK 154: 5. Cac tai khodn khac c6 dui s6 dur dé hoat dong (dv: 1.000.000)a) Nhwong ban mét BDS dau tu, NG = 150, Hao man bang tién mét, gid tri nhuong ban 63 da bao gsm lay ké 100, chi phi nhugng bén 2, da trd cd VAT 5% thu bang TGNH. Doanh thu ban BBS dau tu: N112: 63 C5117: 60 C3331: 3 - Chi phi nhugng ban: N632/C111: 2 - Gid von BBS BT: N632: 50 N2147: 100 C217:1 Xuat vat liéu dung cho SXC 6, cdc chi phi khdc 6 phai khau hao TSCD 6 phan xuéng 9. Trong téng sé chi N627: 35 C152: 6 111: 20 C214:9 Xudt kho | NVL truc tiép ché tat hdm 55, T tap hop duge la 30 chya (3) | thanh todn cho nhén vié Chi phi’ 21 i phi NCtt: N622/C334: 30 Trong thi im, cén lai 50 san phém dé dang. Biét DN chi dat 80' Tap hop.ch ve murc = 10x C622: 30 C627: 35 5455 100+50 - SPDD cudi ky = x50 = 20 =>Z=5+118- 20=103 => Nhap kho thanh phaém: N155/C154 103 Gia thanh don vi = 103/100 = 1.03 Xuat kho ban tru tiép 100 thanh pham, gid ban (chwa thué GTGT 10%) 3/sp. Khdch hang chua tra tién. Doanh thu Gid von = 10 + 1.03 x 90 = 102.7N131: 330 511: 300 C3331: 30 => N632/C155: 102.7 (6) Béo héng 1 CCDC loai phan bé 50%, dung BP bén hang, Gié tri xudt dng ban dau 5, phé ligu thu hoi 0,5 da thu bang tién mat. Phan bé nét gid tr cong cu dung cu N111:0.5 No41:2 242: 2.5 ” DN tai phat hanh 1.000 CP qui v6i tng gid 15 thu ban Tai phat hanh 6 phigu quy: N112:15 C419:12 thué TNON theo ty /é quy dinh Két chuyén chi phi N911: 158.7 C632: 102.7 + 50 +2 +2 = 156.7 C641:2 IDN: N821/C3334: 40.26 -K/c chi phi thué: N911/ C821: 40.26 => LNST = 161.04 => K/c lai: N911/C421: 161.04 SPDD theo chi phi theo PP khau tri, hach todn HTK theo phuong phdp KKTX, danh gid VLTT. Sir dung phuong phdp tinh gid hang xuat kho 14 nhdp truéc xuat truéc. Phan bé chiét khdu, phu tr6i trdi phiéu theo PP duéng thang. Trich KH TSCD theo phuong phép duéng thang.DE THI NGAY 05/12/2016 1. Nhan dinh ding, sai va giai thich ngan gon: Cau 1: Khi DN gui tién tai NH thi khodn tién Iai DN duoc huréng tir tién gui nay cing 1a mét khodn chiu thué GTGT dau ra cua DN. => Sai. Khi doanh nghiép gui tién tai NH thi khoan tién lai DN dugc hung tu tién gui nay kh6ng chiu thué GTGT nhung chiu thué TNDN Cau 2: Khau hao tai san chi la uéc tinh ké ton. => Dung, Khau hao TSCD [a céng viée tinh todn, phan bé hgp ly gi tri cla tahsan cd dinh do su hao mén tai sén sau mét thai gian str dung. Do dé daypla mot udc tinh etia)ké todn. (Do thoi gian va phurong phap trich khau hao la phu thuéc vao DNiquyét dinh; cong suat str dung may méi DN la khac nhau...) Céu 3: TK 333 (3331) - Thué GTGT néu cd sé dur Ng, ké'todn 88 thinh bay dchihtiéu phiin Nguén von v6i so am. => Sai. TK 3331 - Thué GTGT dau ra néu ed s6 du ng sé phan, dnh s6\thué GIGT nép thi. Do vay $6 du ng cia TK 3331 sé duge ghi duong bémtaifsdn trén BCDKT, khoan myc Thué va cdc khoan phai thu nha nuéc. (giai thichsTK 3331 1 TK lung tinh, du ng ghi duong bén TS) Cau 4: Khi lap bdo cdo tai chinh, gid trithyc té cla edlphiéu quy duoc ghi gidm nguén vén kinh doanh. => Sai. Khi lap BOTe@pgiattri thure té cliale6 phiéuquy lam giam NVKD nhung khéng gidm true tiép vao NVKD ma duge thé hién théng qua khoan,muc "Cé phiéu quy” va duge ghi 4m phan NV. (¥ dé bai 18 gidstri e6 phiéu qu¥ ditgc ghi glém nguén vén kinh doanh bang cach tru thang vao vén gép trén ¢hi tiéu "V6n\dau tuetia GSH”, nhung thyc té "Vén dau tu’ cua CSH" khéng déi, gid tr CPQ duge téch thanh 1 chi tiéu,va ghiém trén BCDKT). Cau 5 : Kiguy la viée DN guitién yao NH’dé huréng [ai. => Ky@uy [a viée bén 66, nghia vy gti mét khoan tién hoc kim kh qui, d4 qui hodc gidy t3 cd gid/khée vao tai khoan phong tod tai mot ngan hang dé bao dam viée thyc hién hop dong kinh 16 6a ky ket. Céu 6: Trong thang\12/N bé phan sén xudt céng ty A ban giao mét sé thanh phém hoan thanh. Chi phi sén xuat dé giang cuéi ki 14 80.000, chi phi NVL truc tiép 520.000 (VLC:500.000, VLP: 20.000), chi phi NCTT: 250.000, chi phi san xuat chung 125.000, chi phi qudn ly DN: 230.000, dau ki khéng cé sén phdm dé dang. Gid thanh cua Ié hang nay sé la: 1.045.000. => Sai. Gia thanh = CPSXDD dau ky + CPSX phat sinh trong ky - CPSXDD cudi ky Z = 0 + (520000 + 250000 + 125000) - 80000 = 815000Céu 7: Khi két thic giai doan sta chia, nang cép, cdi tao bat déng sén dau tu dé chuyén thanh hang héa BOS; chi phi sua chita, nang cap, cai tao dug tép hop ghi tang chi phi khéc. => Sai. Khi két thic giai doan stra chita, cai tao bat déng san dau tu dé chuyén thanh hang héa bat dong san, chi phi sita chita, nang cdp, cdi tao dugc tap hgp va két chuyén vao gid géc cia hang héa bat déng san. Cau 8: 1/1/201N, Céng ty phat hanh trdi phiéu cé ménh gid 100triéu, Idi,sudt 10%/1 ndm, théi gian déo han § nam, lai tré sau. S6 tién thu duge 150 trigu. Céng ty phan bOychiét khdu va phu trdi trdi phiéu theo phuong phép dung thang. Chi phi lai vay dugelghi han nam 201N [a 8 trigu. => Sai. Ménh gid: 100 tr. S6 tin thu vé tri. Lai vay phat sinh/nam = 100 x 10: nm 201N [a = 10 - 10 =0 Céu 9: Céng ty TNHH Anh Sao do 2 thanh vién gép von, s6 VOmdi8u 16 [212,000 triéu, trong dé cia 6ng Béo [a 800tr, éng Long /a 1.200tr. Nhungdémeudi nam N)\s6 vén thyc té ma 2 éng gop la 1.800tr. KE todn ghi tang nguén vén kinh doanh, s6 v6n, chua déng gép cua 2 dng ké todn khéng ghi nhén. Gid phat hanh = 150tr => Phat hanh trai phiéu co phu = 10tr. Phu trdiphaneb6/nam = 50/5 ="10 => CPLV => Dung. Ké toan ghi nhan theo sé vén thyc t@ may? thanh vién da gép von, $6 vn diéu Ié la sd cam két g6p, NVKD chi ghi nhanytheo sé thyc gép. Cau 10 : Khi lap Bang cn déi ké todn, sOlligu hai bén Téng tai san va Téng ngudn von can déi, diéu nay c6 nghfa ghi chép cda)k6todn 18 chinh xéc. => Sai. Bang ca G61 kétodn duge ldp trén co sda bang cén déi tai khodn. Do BCDTK van cé thé can bang ngay od khi ké ton khéng ghi-chép’chinh xéc nén dan dén BCDKT van cé thé cn bang ngay ca.khi viée ghi.chép la chya chinh xdc II. Tinh huéng? Doanh nghilép BB thing 1/N phathanh trai phiéu trd lai sau, ménh gid trai phiéu 100tr.d,, ky han 5 nami suat 10%/Inam, gid phat hanh Ia 110tr.d , d& nhan bang tién mat, tién ty phat hanh tréipphi@u duoc str dung tho haat déng sén xuat kinh doanh. DN hach toén day dui but todn khi phat hanh nhuing khong thyehién tinh chi phi Iai vay hang ky (thdng) Hay néu céc but todn ding ma DN phai thyc hién lién quan dén viéc phat hanh tréi phiéu 6 trén. Do DN hach ton salnhu vay da anh huéng dén céc chi tiéu trén Bdo cdo KQHOKD nam N nhur thé nao (biét thué suat thué TNDN theo ty 16 quy dinh hién hanh) GIA 1. Céc but todn lién quan dén viée phat hanh tréi phiéu (1): Khi phat hanh va thu tién vé: Do MG < Gid PH => Phat hanh trai phigu c6 phy tréi N111:11034311: 100/ C34313: 10 (2) Hang ky du tra lai: N635/C335: (10% x 100)/12 = 0.833 (3) Phan bé phy tri: N34313/C635: (110 - 100)/(5 x 12) = 0.167 2. Anh huéng dén BCKQKD: Viéc quén thuc hién tinh chi phi lai vay hang thang anh hudng dén (cudi nam): - Chi phi TC bi ghi nhan qua thap: 100 x 10% - 10/5 = 8 - LNTT bi ghi nhan qua cao: 8tr - Thué TNDN bi ghi nhan cao: 8 x 20% = 1.6tr - LNST bj ghi nhan cao: 6.4tr chi tiéu trén BCTC ML Bai tap: Tai liéu c6ng ty A hach todn hang tén k' thué GTGT khau trir nhu sau (dvt 10004). ai ‘é xuyén va tinh 1. Mua hang héa nhap kho chua tr judi bi jué GTGT 10% : 49.500 Mua hh nhap’ chua tra tién; N156: 45000 N133: 4500 C331: 49500 cua hang héa tiéu thy la 77.000, trong dé dé thu bang 1a trd. Gid von hang héa tiéu thu 42.000. N111: 4001 N131: 37000 C511: 70000 C3331: 7000 Ghi nhan gid vén N632/ C156: 42000 3. Nguéi mua chiu thanh todn trong ky bang tién mat : 37.000.N111/C131: 37000 4. Nhwong ban mét tai san c6 dinh nguyén gid: 12.000, da khau hao 1.000, nguoi mua da thanh todn bang tién mat theo gid ban cd thué GTGT 10% la 9.900. (4) Ghi ting thu nhap khdc: Ghi gidm TSCD: N111: 9900 N214: 1000 C711: 9000 N811: 11000 C3331: 900 211: 12000 5. Chi phi quan ly DN phat sinh trong ky gsm - Luong phdi tré : 2.600; - Khau hao TSC : 1.200; - Trich KPCB, BHXH, BHYT, BHTN theo quy din - Ghi nhan chi phi QLDN ing theo quy dinh N642: 3800 1 @ 334: 2600 % = 273 214: 1200 6. Thanh tod N331/ C111: 4! 7. Két chuyén, de 16 quy dinh hig t qua kinh doanh. Biét thué sudt thué TNDN theo ty Két chuyén chi phi: N911: 57411 C632 :42000 C642: 4411 811: 11000 => LNTT = 79000 — 57411 = 21589 - Hach toan CP thué TNDN: N821/C3334: 4317.8 - Két chuyén CP thué TNDN: N911/C821: 4317.8 => K/c lai: N911/C421: 17271.2 => CP Thué TNDN = 21589 x 20% = 4317.8 => LNST = 17271.2DE THINGAY 12/10/2017 |. Nh&n dinh diing, sai va gidi thich ngan gon: Céu 1: Gid tri cua hang tén kho dé tiéu thu trong ky thi khéng con duoc phan anh trén bdo cdo tai chinh cua ky 6 nia. => Sai, Gid tri hang ton kho a tiéu thu trong ky dugc phan énh taifehi tiéu Gia vén hang ban trén bdo cdo két qua hoat déng kinh doanh. Céu 2: Mét céng viée phai duge thu hién truéc khi lap BCTG,la bu trir toan b6 86.du No va so du C6 cla tai khodn 331 dé phan énh tai san va nguén véniduad\ehinh xéc. => Sai. TK 331 [a TK lung tinh. Theo dé sé du ng phan anh $6 tién DNauing trude cho ngudi ban => ban chat [a tai san. S6 du’ cé phan Anh sé tién con no nha cung cap => Ban chat 1a ng phai tra. Theo nguyén tac bu trix, tai san va ngdén VOmmko duge phép bu thir voi nhau khi [ap BCDKT. Do dé ko dugc bi trir sé du ng va s6 du'e6 ella TK.331 tong hop ma chi duge bu trir trén TK 331 chi tiét cho tung nha cung cap. Céu 3: Thué thu nhap c4 nhan la métkhodn chi phielia doanh nghiép. => Sai, Thué TNCN ko phdi mot khoan Chi phi cla doanbinghiép. Thué TNCN la khoan DN nép hd NLD. No 334/ Co 3335 Cau 4: Mic tri¢h Jépide phong gidm giahang ton kho khong co tac déng dén chi tiéu loi nhuan bdo céo trong ky => Sai. Khi trich la b6 sung hodc heaninhap du phdng gidm gid hang tn kho, chi tity GVHB sé thay dGi, do,d6 88 lm thay d6i Ioi nhuanitrén bao cdo cla DN trong ky ké ton. Céu 5: Nguyén giéstai sén ¢6 dinhyhitihinh do b6 phén XDCB ty lam ban giao dugc xéc dinh theo gidithanh xay dung thure t6.cua TSCD (+) cdc khodn Iai ndi bd. => Sai, Nguyén gid TSCBido b@ phan xay dung co ban ty lam ban giao duge xéc dinh bang gid thanh xéy dutng thuc 8+ chi phi lap dat, chay thr (néu c6) Céu 6: Trich lép Gc quy tal doanh nghiép ké todn ghi gidm TK 421 - Loi nhuan chua phan phi, déng thai ghi ting TK.lién quan (353,414,415,356...). => Sai. Khong phal quy nao ciing duge trich tr LNCPP (TK421). Quy khoa hoc céng nghé dug trich vao chi phi quan ly doanh nghiép (TK 642) No 642/ Co 356. Céu 7: Khi phat sinh chénh Iéch ting nguyén gié tai sén do dénh gid lai, khodn chénh léch tang nguyén gid duge ghi vao bén ng TK 421=> Sai. Khi phat sinh chénh léch tng nguyén gid tai sén do danh gid lai, phn chénh léch chua dugc xtr ly sé duge dua vao bén c6 cla TK 412. Ng 211/ c6 412, 214. Céu 8: Chiét khaiy throng mai duoc hung khi dau tu tai san cé dinh duge ghi tang nguyén gid tai san c6 dinh. => Sai, Chiét khdu thuong mai duge hung khi dau tu TSCD sé ghi gidm vao nguyén gid cla tai san d6. Céu 9: Bdo cdo KQHDKD [a bdo cdo tai chinh phan énh tinh hinh va k cung cép dich vu cia doanh nghiép trong mét ky nhat dinh. => Sai. Béo cdo KQKD phan énh tinh hinh vé cde khodn doanh th i nhuan,.. cla doanh nghiép trong mot ky ké toan nhat dinh (chtr khér i chi pha nh thu ban hang va cung cap dy) (ho&e cé thé giai thich theo huét ’ 7 jat dong ban hang, Céu 10: Khi sir dung phuong phép sén phéim hoa dé dang (vdi gid thiét VLC bo mot lan tu da mét sén pham dé dang = gia tri vat liéu chi id tri sn phém chinh ném trong dung phuong ja sp dé dang cudi ky, muc 46 mirc 9 hoan thanh cua VLC => Ding. Véi gid thiét VLC bé 1 [an ngay ti phép sd Iuong san phaém hoan tha hoan thanh cia VLC trong méi s} trong mdi thanh pham. U. Tinh wall Céng ty Héa ney y 31/12/20XxX cé tinh hinh nhu sau: Gid tr thuan c6 thé thy hién duge 80 90 90 90 700 gid HTK can trich lp va thuc hién but todn can thiét: ©, SO du phéng gidm gid HTK cia hang A chua st dung Ia 0. GIA 86 du phong can trich lp cho mat hang A tai ngay 31/12 la: 100 - 80 = 20a. S6 dy phdng gidm gid HTK cla A chura str dung la 20 => Khéng cn trich lap them. b. Sé dir phong gidm gid HTK cla A chuaa sir dung la 5 => Cn trich lap bé sung thém 20-5 =15 => N632/C2294: 15 c. S6 dy phong gidm gié HTL cia A chua str dyng la 0 => Can trich lap bé sung la 20 => N632/C2294: 20 Il. Bai tay Céng ty Héng Minh hach todn hang ton kho theo phuong ph gtgt theo phuong phép khau trir. Tinh gid xuat fh Banh gid sén pham dé dang theo phyong ph 108 wong duong. Tinh khau hao TSCB theo phuong phdp duéng thang: I. S6 du dau nam 20XxX ciia cdc Tk nl ‘uyén, tinh thué -Tk 155: 3. |H 6b phan quan ly doanh nghiép co Gi gian str dung hau ich 05 nam, gid ban thanh ly iat. Xéa 86 TSCD: N811:10 N214: 350 C211: 360 ig trurc tiép sn xuat san phdm S00kg. Xuat kho NVL ding cho sx san 5000 A pham N621/C12; °° x 500 = 2500 3. Mua nguyén vat liu dung ngay cho sén xudt san phém, s6 lvong 1000kg, don gid mua 8/kg, thu GTGT 10% tré bang tién gui ngan hang (4a nhén gidy bdo No).Mua NVL ding ngay cho sx N621: 1000 x 8 = 8000 N133: 800 C112: 8800 4. Xuat kho ban buén 300 thanh pham, tién. don gid ban chwa cé thué gtgt 10% la 5/TP, chua thu Ghinhan doanh thu N131: 1650 511: 1500 C3331: 150 Ghi nhan gid vén No32/c1 55; 2222 7000, 4300 = 90 5. Tinh luong phai tra cho céng nhan truc tiép san xuat 251 100, quan ly doanh nghiép 50. Trich BHXH, BH Tinh luong phai tra: N622: 250 N627: 100 N642: 50 v 334: 400 (y N627: 100 N642: 96 C214: 196 7. Nhap Kho 2.000 thanh pham va 200 ‘san pham dé dang, mac dé hoan thanh 60%. Tap hop CPSX: N154: 11032.25 621: 2500 + 8000 = 10500 ‘anh gid san pham do dang: +105 ~ Chi phi NVLtt ean 594.34 x 200 x 60% =C622: 250 + 58.75 = 308.75 C627: 100 + 23.5 + 100 = 223.5 17.47 - Chi phi SXC: ~ Chi phi NCtt: 0+308.75 x 200 x = Zoo0-200xe0% % 200 X 60% 042235 Foorraaosuan, * 200 x 60% = 12.65 => Gid tri sp dé dang CK = 624.46 => Z=0+11032.25 - 624.46 = 10407.79 Két chuyén thanh pham N155/C154: 10407.79 8. Két chuyén doanh thu, chi phi dé xdc dinh két qua kinh doanhi theo ty Ié quy dinh hién hanh. thué tndn K@t chuyén chi Két chuyén doanh thu N911: 1067.75 N511: 1500 N711: 30 6911: 1530 => LNTT = 1530 - 1067.75 = 46% - CP Thué Ti : verve => Két a N911/C8211:DE THINGAY 28/12/2017 I. Nhan dinh dung, sai va giai thich ngan gon 1. Cac cén bé CNV cua DN thanh todn tam Ung, néu sé tién tam tng Idn hon sé tién duoc thanh todn, nhung ho khéng tré lai sé tién thira nay thi ké toan coi day la 1 khodn tién thiéu cho xtrly. => Sai. Khi cén b6 CNV ctia DN thanh todn tam ting, néu sé tién tam tin: thanh toan nhung ho khéng tra lai s6 tién thira nay thi ké todn sé tris CBCNV do. N334/C141. 2. 1/1/200N, DN phat hanh trdi phiéu ménh gid 300 triéu, Iai suat 4 Idi sau. Vi trd Iai in hon sé tin duge ing phai tra cho => Sai. Vi pham nguyén tac co sé don tich va nguyén ta ghi nhén trong ky ma né phat sinh dé tao ra doanh thu. D lai vay la 30 triéu. No 635/ c6 335: 30. 3. TK 333 (3331) - Thué GTGT néu cé sé d von vdi s6 am. => Sai. Giai thich nhu dé 01. 4, Trong truéng.hop gid cd hang héa c 19 va dp dung phuong phdp nhap truée - xuat truée dé tinh gi hi tiéu loi nhudn trén bdo cdo c6 két qué cao nhat. => Sai. Trong tr iGc str dung phuong phép FIFO dé tinh gid => Loi nhuan bdo cao thap nhat. ‘D phat hién thiéu: gid tri bdi thudng thiét hai thu khau hao lly ké 20. Vay loi nhudn ky nay cua doanh Phat hién nguyén nhan: N1381: 20 N11x: 15 N214: 20 N811:5 C211: 40 C1381: 20 => Chi phi tang thém 5 nén Ii nhuan gidm di 5. 6. Quy khen thuréng phtic Ioi ban chat la khodn phai tré duoc trinh bay 6 chi tiéu ng phai tré trén bang can d6i ké todn.=> Bing. Quy khen thuéng phtic Igi cé ban chat [a ng phai tra vi quy nay duge DN trich ra dé tra cho ngudi lao dong 7. Viée két chuyén lai tur TK 911- Xac dinh két qué hoat dng kinh doanh vé TK 421- Loi nhudn chua phan phéi la s6 Joi nhudn truréc khi ndp thué thu nhép doanh nghiép. => Sai. Loi nhuan chuyén tir TK 911 sang TK 421 Ia s6 Igi nhuan sau khi da ndp thué TNDN. 8. Trong truéng hop doanh nghiép tinh khau hao theo phuong phép duéngithdng, viéc nang cap TSCD lim cho mic khau hao hang ki sé gidm xuéng. => Sai. Con phy thuéc vao viée sau khi nang cp cé lam tang nguyén gid |hoac [am tang thai gian si dung hitu ich ca TSCD hay khong. 9. Khi lap bdo céo tai chinh cuéi ky, chi tiéu “Loi nhudn sau/thuétrén Béo cdo KQHDKD bao git ding ¢6 gid tri bang véi chi tiéu “Loi nhuén sau thué chwa phan phéi"trén bang CDKT. => Sai. Chi tiéu LNST trén BCKQKD phan anh LNST cua ky 6, Cdn chi tisWLNST chua phan phéi trén BCDKT phan anh sé LNST chu phanph6i6la ky nay vaca cdc ky truvéc. 10. Khi cde diéu kién khéc nhu nhau, néu DN d6i tir phuongiphdp dinh gid sén phém dé dang theo chi phi NVL chinh sang phuong phép s6 lugng san phém oan thanh tuong duong sé lam Igi nhuan DN gidm di. => Sai. Gia thanh = CPSXDD dau ky + CPSX phat sinh trong ky - CPSXDD cudi ky Do dé, viée thay/déi phuongphap.danh gia $4n pham dé dang theo chi phi NVL chinh sang pp 86 lugng san phdmehoan thanh tuongyduong)sé lam cho gia tri san phdm dé dang cudi ky tng => Gid thanh glémi=>\kgi nhuan tang len. I. Tinh huéng: Cuéi nim 200K), dur phdhig’gidm hang,t6n khio cua céng ty A can hodin nhap [a 100. Nhung do sai sot, k6.t0én e6ng ty da ghi nha biiktodn hoan nhap dy phdng 1a 10. Anh (chi) hay cho biét cdc chi tiéu sau trem BCTC nim 200X sé bj anh huéng nhur thé nao ? (Qué cao, qué thap, khong bj téo@6ng). aSDoanh thulbén hang b. Gid vén hang bén c. Hang ton kho GIAI But ton duing: N2294/C632: 100 But todn sai: N2293 2294/C632: 10 a. Doanh thu ban hang khéng bi anh huéng b. Gid vén hang ban bi ghi nhan cao 90 (do GVHB bi ghi idm thiéu 90) c. Gia tri khoan muc HTK = Gid ge - Du phong gidm gid HTK Do du phang bi ghi cao 90 => Hang tén kho bi ghi nhan thap 90Il. Bai tap: Doanh nghiép thong mai Xuan Huong tinh thué GTGT theo phuong phdp khau tril, hach todn hang ton kho theo phuong phdp ké khai thurén g xuyén, tinh gid tri xuat kho theo phuong phdp nhp truréc xuat truéc. Tinh KH TSCD theo phuong phdp dung thang. SO du cdc TK dau nam 200X cila céng ty nhu sau: 01/01/200X Tién mat 500 Vay ngan han 500 Khu hao TSCDHH 3000 Thué GTGT duge khdu trir 200 Hang héa (100HH) 1500 Tin giti ngan hang Trong ném 200X ¢é céc nghiép vy kit DVT: 1.000.000d 01/01/200X Phai thu KH A(Du ng) 800 TSCDHH 5000 Nguén vén kinh doanh 4500 Loi nhuan cl 1300 Céng cy dung cy 300 Cg B 500 1. 1/2 ban buc 1/10, n/30. TGT 10% la 18/hh, diéu khodn Doanh thu ban N131: 1584 f von hang ban: N632/C156: (1500/100) x 80 = 1200 ang héa vi hang kh ihp kho. CPVC ch 6ng dat yéu cau trong hop déng, DN da chép wa thué GTGT 10% la 5, trd bang TM. jo HH bi tra lai: NS21: 180 N3331: 18 C131: 198 ~ Nhap kho hang bi tra lai: N156/C632: 150 -CPVC phat sinh: N641:5 N133: 0.5 C111: 5.53. Ngay 1/5, mua 1 TSCD HH véi gid mua 300 (chua ké VAt 10%), tré bang TGNH, tai sdn trén dua vao su dung 6 bé phan bén hang, thoi gian str dung hdu ich 10 ném, TSCD dugc dau tu tr NVKD XDCB. Mua TSCD hitu hinh: Két chuyén nguén N211: 300 N441/C411: 300 N133: 30 C112: 330 4, Tinh khau hao TSCD nadm 200X, biét khau hao nam 200X-1 cua 0 BH la 100, KH TSC® ding cho QLDN la 50 Tinh khau hao: N641:1 - BO phai 00 = N642: 50 BO phan BH: 100 + Towaa)" 8=120 ~ BO phan QLDNL: 50 5. Tinh luong phai tré cho bé phan bén hai BHYT, BHTN, KPCD theo ty /é quy dinh. ich ‘< BHXH, Tinh long phai tra: N641: 80 N642: 40 334: 120 theo luong: ang tin phéng phai thu khé doi, KT trich lap dy phong ih dén ngay 31/12/200X, KH A da qué han 14 800 x 50% + (158. => N642/ C2293: 815.8 7. Kat chuyén doanh thu, chi phi va xdc dinh két theo quy dinh hién hanh. qua KD nam 200X, biét thué suat thué TNDN K@t chuyén cdc khoan gim tri doanh thu: K@t chuyén chi phi-N511/ C521: 180 N911: 2189 =>Két chuyén doanh thu: C632 : 1200 - 150 = 1050 N511: 1260 C641 :5+120+80+ 18.8 = 223.8 911: 1260 C642 : 50+ 40+9.4 + 815.8 = 915.2 => LNTT = 1260 - 2189 = -929 Két chuyén 16 : N421/ C911 : 929 BANG CAN DOI KE TOAN TAI NGA’ 2/20XX TAI SAN DK cK A. TAI SAN NGAN HAN A. NQ PHAI TRA 1. Tién mat 500 49. hi ~ 500 2. Tién giti ngan hang 1500 1170 2. Phai tra ngudi lao dong — - 3. Phai thu khdch hang > 2: ay faa a] pre ees BETES = (815.8) 4, Cac khodn phai n6p khdc 6. Céng cy, dung cu 300 300 7. Hang hoa TDP ily Ma a aeseed BTAI SAN DAI HAN B. VON CHU SO HOU ts Tyganpprat Te al 5300 1. Nguén vén kinh doanh 4500 2. Hao mon TSCD (3000) (3170) 2. Nguén von xDCB 500 v 3. LN chua phan phdi 1300 TONG TAI SAN 6800 6145.2 TONG NGUON VON 6800 cK 500 107.4 126 4800 200 371 6145.2DE THINGAY 15/10/2015 |. Nhan dinh ding, sai va gidi thich ngan gon: Céu 1: Chi tigu cdc khodn tuong duong tin trén bang cn d6i ké toan dugc lap gdm tat cd cdc khodn dau tu ngan han. => Sai. Tuong duong tién phan dnh cde khodn dau tu cé thai han th ké tir ngay dau tu, c6 kha nang chuyén déi dé dang thanh mot lu C6 ri ro trong viée chuyén dGi thanh tign tai thai diém bdo cdo. fang qué 3 thang Ac dinh va khong Céu 2: Khi doanh nghiép vay ngan han dé mua nguyén vat liéu phut sdn xuat, lai vay phdi tré duoc tinh vao gid thyc té vat ligu nhap kho => Sai. Chi phi lai vay trong trang hop nay duge ghi nhan Céu 3: Cac khodn thu nhap phat sinh do dau tur tam thai tur va ede khodn vay chung duge gidm trir vao chi phi di vay phi in hi Gidm tai phan vén héa chi phi lai vay Céu 4: Tam ting la khodn tin DN ting truréc cl => Sai, TK 141 ip ting truée cho CBCNV dé thuc hién cdc ‘ang hod... Cau 5: Céc cl iphai ban dau TSC® hiu hinh thi khéng lam tang nguyén gid TSCt it => Sai. Chi phi hau hinh in pham sé tang thém. tai thoi diém phat hanh lan dau [a 18.000d/c6 phiéu, gid thuc té mua lai la 20.000d/cé phiéu. Céng ty tai phat hanh toan b6 c6 phiéu quy véi gid 30.000d/c6 phiéu. Chénh léch durge ké todn ghi vao thang du'vén c6 phan la 10.000.000d. => Sai. Khi tdi phat hanh ¢@ phiéu qu, ghi nhan:Ng 111/112: 500 x 30.000 = 150.000.000 C6 419: 500 x 20.000 = 100.000.000 C6 412: 5.000.000 Nhu vay, thaing dur vén ¢ phian tng 50.000.000 déng. Céu 8: BOI véi nhiing tai sén c6 dinh dung cho hoat déng sén xuat kin chuéin theo quy dinh phai chuyén thanh céng cu dung cu, néu gid tri nhan vao chi phi sén xuat chung. => Sal. TSCD khéng dii tiéu nhan la TSCD ntfa nén bi chuyéin th Jung cu, néu cb gi tr) cdn lai lén thi ghi nhan nhu xuat dung céng cu cé gid.tri 16n, te la on lai duge dua vao TK 242 ~ Chi phi tra truée dé dinh ky phan bd b6 phan nao tiy thudc vao viée tai sn phuc vy cho bé pha anh, khong di tiéu jén phai duge ghi => Sai. Sé liéu tng tai san va téng ngudn qua trinh hach toan va lén bang can déi. => Sai, Chi pis a i ph rong pham vi phan xuéng, bd phan san xuat ma ai chi phi nhan céng truc tiép. I. Tinh huéng: Khi phat hanh tr hay gid phat toan lien tra tai thai diém phat hanh la ménh gid trai phiéu Thai diém cuéi ky, ké todn cn thyc hién cdc but YET PHAN PHAT HANH TRAI PHIEU Trong than 6 cdc Nghiép vu phat sinh tai Céng ty X nhu sau, (PVT: 1000d). Cho biét: $6 du au Ry TK 155: 30.000 (SL: 300TP); TK 154: 9.340 (trong dé: NVL chinh 9.000, NVL phu: 340) Céng ty hach toan hang tén kho theo phyong phép ké khai thong xuyén, tinh thué GTGT theo phuong phép khdu tru, xuat kho theo phuong phép nhdp truéc — xuat trudo, thué suat thué TNDN theo ty Ié quy dinh hién hanh. Banh gid san phém dé dang theo phyong phép CPNVLTT. B6 qua chi phi khau hao.7. Mua mét can nha dé mé van phéng dai dién cua céng ty, Gid nha va chuyén quyén su dung dat chua cé thué GTGT 10% [a 5.000.000 (trong dé gid nha 2.000.000 va gid chuyén quyén str dung dat léu dai la 3.000.000). Ty Ié kha hao nha la 3%/ndm. Céng ty thanh toan bang chuyén khodn thudc quy dau tu phat trién. Ghi nhan TSCB: N211: 2000 000 N213: 3 000 000 Két chuyén nguén: N4: N133: 500 000 C112: 5 500 000 5 000 000 2. Tap hop chi phi sén xuat phat sinh trong ky: NVLTT: 30.000, NVL phu: 15.000), NCTT: 20.000, CFSXC: 15.000 Tap hgp CPSX phat sinh trong ky 3. Két qua mite 46 hoa thanh 90% va 200 san pham dé dang voi Banh gid sai (theo pp NVL Gid tri SPI => Z = 9340 + 80000 - 9057 = 80283 Két chuyén thanh phém: N155/C154: 80283 \4ng sau thanh todn. 1 vGi gid ban chua ké VAT 10% la 180/1TP. Khdch hang .6ng ty gidm trir 1% trén gid ban. Khdch tré trude 70% bang N112: 68607 Ghi nhan gid vén 90283 N131:29403 N632/C155: 30000 + —— x 200 = 46056.6 C511: 500 x 180 x 99% = 89100 C3331: 8910 10005. Do vi pham hop déng kinh t& céng ty phai boi thudng thiét hai cho don vi ban theo quyét dinh cia toa én: 10.000. Céng ty da tré bang chuyén khodn. Chuyén khan ndp tién vi pham hop d6ng kinh té N811/C112: 10 000 6. Két chuyén doanh thu, chi phi, xdc dinh két qua kinh doanh trong ky cua doanh nghiép. K&t chuyén chi phi Két chuyén doanh thu N911: 56056.6 N51: 89100 C632: 46056.6 C911: 89100 C811: 1000 => LNTT = 33043.4 CP thué TNDN: 6608.68 => N821/C3334: 6608.68 LNST = 26434.72DE THINGAY 18/10/2018 1. Nhan dinh dung sai va gidi thich ngan gon: 1. Khodn chénh Iéch gitta sé liéu cla ké todn doanh nghiép véi sé ligu cua ngén hang ma cudi ky chua xée dinh duoc nguyén nhén, ké todn phai lay s6 ligu ké todn cuaDN\am chuan. => SAI, Theo nguyén tac than trong ké toan lay sé liéu cia nganghang lam chuan, ghi nhan khoan chénh léch khi chua xac dinh duge nguyén nhan vao TK 1881/3381, 2. Gid tr TSC bj thiéu, mat trong qué trinh kiém ké tai sénma chua xdc dinkhduoc nguyén nhén, duoc ghi nhan gidm thu nhap khac. => SAI. Khi kiém ké tai sén phat hién thiéu ma chua biét nguyén nbanithighi nhan la Tai san thidu cho xtr ly (TK1381). 3. Thué thu nhdp cé nhn [a mét khodn phdi tré'vi doanh nighiép la d6i ttrong chiu thué. => SAI. Béi tugng chiu thué thu nhap cé han la ngudi lao dng trong déainh nghiép, doanh nghiép chi thu hd phan thué nay tir ngudi lao €ngicho nha nurse. 4. Khi lp béo céo tai chinh, gid tH thitc 16 cud 66 phiéu\quy dugc ghi giém nguén vén kinh doanh cua doanh nghiép. => SAI. Gid tri thue.té cua 6 phiéulquy,mua V8 khong dugc ghi gidm truc tiép vao ngudn vn kinh doanh ma due trinhibay trén BCDKT bang 6 4m dé phan anh gidm vén chi so httu 5. Khi lap bang CDKT, ké todn, phal bi tir gitta 86 du bén No va s6 du bén Co cua TK 131 - “Phai thu khéch hang” trudc.Khi dua thanh\m6ét chi tiéu trén BCDKT. => SAI. TK181 @6 tinh ehatt liréng th, KE toan chi due phép bil trl s6 phai thu ca Khdch hang bén{Ng Véi $6,nhn Ging true otia khach hang bén Co trén TK131 cia riéng tung doi tuong¢khdch’hang, khéng duge bil tri trén TK 131 téng hop theo doi tat cd cdc déi tuong khach hang, 6. Trong phuohig, phép kiém Ré dinh ky, gié von hang ban chi duc xdc dinh va ghi nhén sau khi da hoan thanh vie kiém ké hang tn kho cudi ky. => DUNG. Tai thi diém cuéi ky, sau khi gid tri hang ton kho duge xde dinh qua kiém ké thc t6 thi gid tri hang xuat kho trong ky (bao gom GVHB) mdi dugc xac dinh qua céng thitc: Gid tri hang xuat kho = Gid tri HTK dau ky + Gid tri hang nhap kho trong ky - Gia tri HTK cudi ky 7. Néu gid tr sén phdm dé dang dau ky tang thém 20000 va sén phém dé dang cuéi ky ting thém 20000, cée chi tiéu khdc khéng d6i thi gid thanh san phdm sé gidm 40000. => SAI, Gid thanh san pham khéng di.8. D6i véi nhiing tai san c6 dinh dung cho hoat déng sén xuét kinh doanh, khéng du tiéu chuéin theo quy dinh phai chuyén thanh céng cu dung cu, néu c6 gid tri Ion phai dugc ghi nhén vao chi phi quan ly doanh nghiép. => SAI. TSCD dang sir dung cho hoat déng SXKD ma khéng cdn dap ting dui tiéu chudn ghi nhan TSCB thi gid tri con lai khi chuyén déi sang CCDC coi nhu xuat ding CCDC, néu gid tri nay [én thi phi ghi nhn la chi phi tra truéc (TK242) roi dinh ky phan bé vao chi phi SXKD cla b6 phan tung ting sir dung 9. Chi tiéu loi nhuén cha phan phdi trén Bang can d6i ké toan luo i chi tiéu loi nhudn trén bdo cdo két qué hoat d6ng kinh doanh. => SAI. Chi tiéu Igi nhuan trén BCKQKD phan anh két qua Joi nhuan do: trong ky ké toan dang xét, chi tiéu loi nhun chua phan phi tfén BCDKT a lai sau khi trich lap cdc quy, tré c@ tite va dug tich luy qui igp dat duoc i. nhuan gid 10. Mét céng viée phai thuc hién truéc khi lap uti g va so du'Cé cla TK 331 dé phan anh tai sén va nguon von dugc chip => SAI. TK 331 06 tinh chat lung tinh, ké to C6 véi s6 Ung truée cho ngudi ban bén ban dé xdc dinh sé chénh léch phdi tra/phai Il. Tinh huéngs Ngay wr dung cho bé pl tré gép chua cé 1a 24 thang, tra ti S6 phai tr ngudi ban bén g tun@idéi tong nguéi bi trir trén TK pp khau triv mua mét thiét bj tra gop vé su chua thué GTGT 10% [a 180 triéu, gid mua sham, tré gdp 1a 13.2 triéu, thoi gian tré g6p Hay trinh ba GIA -Gi ng T: No TK 133: 18 No Tk 242: 13,2 6 331: 211,2 - Binh ky cusi méi thang: + Phan bé lai tra gdp vao chi phi tai chinh: No 635 / C6 242: 13.2/24 = 0.55 + Tra ng cho nguéi ban: No 331/Cé TK 112: 211.2/ 24=8.8Il. Bai tay Tai doanh nghiép Duy Khénh c6 tinh hinh sé du céc tai khodn du théng 1/200N nh sau: (Bvt: 1 000 000d) Tai khoan Sédu Tai khoan Sé du Tien mat 1000 Phai thu KH B (Dung) 700 Vay ngan han 1200 TSCD héu hinh aD 4000 Hao mon TSCD 1200 Nguén vén kinh doanh 4250 Phai thu KH A (du co) 200 Loinhuan chyra phaiphoi 900 Thanh pham (100 TP) 1100 Nguyén vat ligu 200 Vay dai han 2000 Phai tr ngi ‘500 Tién gtri ngan hang 3200 Chi phi tra truéc ngan han 50 - Gid von: 1100 99 = N632/ C155: 00) x90 = 990 rai phi€u ménh gid 1200, lai sudt 10%/ndm, ~ Dutra lai thang: 10% <8 =10 N34312: 300 - Phan bé chiét khdu cho thang N111: 900 N635/C335: 1200 x 34311: 1200 N635/C34312: 20% = 5 5x2Chi phi khdc 6 bé phan ban hang Ia 80, QLDN Ia 100, da trd bang tién mat. N641: 80 (3) N642: 100 111: 180 Bao héng 1 CCDC loai phan bé 50%, ding 6 bé phan QLDN. j.xuat ding ban dau [a 50, phé liéu thu hoi la 5 dé thu ngay bang tién mat. NI11:5 (4) | Phan bé 50% N642: 20 => Gid trj con lai = 50 x 50% = 25 242: 2 Cusi ky kiém ké phat hién thiéu 1 TSC ding 6 b6 p n gid 120, da kndu hao 30, ty 1é kau hao 10%/nam. (| N1381:90 N214: 30 2 211: 120 inh doanh. Biét thué suat thué chuyén chi phi: 1911: 1205 632: 990 C635: 10+5=15 C641: 80 642: 100 + 20 = 120 1530 - 1205 = 325 => CP thué TNDN = 325 x 20% = 65 ‘CP thué TNDN: - Hach t N821/C3334: 65 - Két chuyén chi phi thué TNDN: N911/C821: 65 => LNST = 325 - 65 = 260 => Két chuyén LNST: N911/C421: 2602. Lap BCKQKD théng 1/200N va bang cén déi ké todn tai ngay 31/01/200N. BAO CAO KET QUA KINH DOANH => TULAP BANG CAN DOI KE TOAN TAI NGAY 31/01/200N TAI SAN DK ck NGUON VON DK CK A. TAI SAN NGAN HAN A.NQPHAI TRA 1. Tién mat 1000 3208 1. Vay ngan hi _ 1200 1200 2. Tién giti ngan hang 3200 3200 2. Ung trude ctia KH A 200 0 3. Phai thu khdch hang B 700 700 3. Phai Udi ban jhe 500 4, Chi phi trd truée ngan han 50 25 4. Chi phi phai tra =\at0. 5. Nguyén vat liéu 200 —-200_5. Thué GTG Tai - 153 PU 6. Thanh phém 1100 110-6. Thu TNDN phai nop 765 7. Tai san thiéu cho xtrly - a a - 905 8. Vay dai han 2000 2000 B TAI SAN DAI HAN a 1. Tai sn c6 dinh hitu hinh 4000 3880 1.Nguénvénkinhdoanh © 4250 4250 2. Hao mon TS@B) . LN chura phan phéi 900 1160 TONG TAI SAN 9050 10243 TONG NGUON VON 9050 10243 Ww 4p khdu triz, hach todn HTK theo phuong phdp KKTX, str ink gié hang xuat kho, phan bé chiét khdu, phu tr6i trai phiéu theo kha hao tai san cé dinhDE THINGAY 19/10/2018 |. Nhan dinh dung sai va gidi thich ngan gon: 1. Mite trich lap dyr phong gidm gid hang tn kho kh6ng cé tac d6ng dén chi tiéu loi nhudn bao cdo trong ky. => SAI. But todn trich lap du phéng gidm gid HTK: No 632/Cé 2294 =»(@hih hudng t6i chi phi GVHB => anh hung téi loi nhuan trén BCKQKD. 2. Céc khodn chi phi khéng hop ly trong qué trinh dau tu xay dig eo baiyhinh thanh TSCD dugc ké todn ghi nhén vao nguyén gié TSCD. => SAI. Cac khoan Iai ndi bd, gid tr] san phdm thu hoi tfeng qué trinh chay thif,edc chi phi khéng hgp ly nhu vat liéu lang phi, lao déng va cdc khodn ehi phi khao.vurot qué dinh mic quy dinh khéng duge tinh vao nguyén gid ca TSCD hinh thanh qua)xdy dung eo. ban. 3. Néu gid tri sin phdm dé dang dau ky tanggth@m)20000, sén phém dé dang cudi ky tang 20000, cdc chi tiéu khdc khéng d6i thi gid thanh sén phim giém 40000. => SAI. Gia thanh san phém khong déi. 4. Chi tiéu o6 phiéu quy duoc phannh trén bang cémdoiké toan theo ménh gid cé phiéu khi phat hanh, => SAI. Chi tia 66 phiéu quy@lfge,phan énhitheo gid mua lai cé phiéu thuc té. 5. Khi lap bang ¢&n d6i Kéitodn, sé liéu hai bén Téng TS va Téng NV khéng cdn déi, diéu nay cé nghia la doanh nghiép bj bién thu tai sn. => SAI. CO mét $6 Sai SOt tr6AG\ké todn G6 thé dn tdi téng TS va tong NV khéng bang nhau hoc do ké toh, da ¢6 sai(sot trong qua trinh lap BCDKT. 6. Khi kiGdfiké quy tién mat phat iién thay tién matt thuza trong qu, vi nguyén tac than trong nén ké toanikhOng ghi nhén.day la tai san cua don vi minh. =>(SAI, Theo nguyén tae than trong, khi kiém ké thira tién mat chuaa biét nguyén nhan, ké toan phan 4nh tién mat tai quy tang dong thoi ghi nhan la 1 khodn tai san thira chd gidi quyét: No 111/06 3381, 7. Chico 1 phuong php danh gid SPDD la danh gid theo chi phi NVL chinh. => SAI. Tuy theo dac diém san xuat ma doanh nghiép lua chon danh gid SPDD theo phuong phap NVL chinh, NVL truc tip hodc san phém hoan thanh tuong duong. 8, Thué GTGT phdi ndp cua TSCD nhap khau dung cho sén xuét kinh doanh hang héa dich vu duge tinh vao nguyén gi TSCD mua v8 (biét DN tinh thué GTGT theo pp kha tru).=> SAI. Thué GTGT phai nép (tinh theo pp khdu trir) cla TSCD nhap khau ding cho san xuat kinh doanh hang héa dich vu khéng duge tinh vao nguyén gid cia TS mua vé. Luu y: chi tinh vao nguyén gid TSCD cac khodn thué khéng duge hoan lai nhu thué GTGT tinh theo pp truc tip, thué nhap khau, thué tiéu thu dac biét,... 9. TK 412 ~ Chénh léch dénh gid lai tai sén [a TK diéu chinh tang hodic gidm tai san. => SAI. TK 412 phan anh tang/giam ngudn vén chu sé hdu tuong if tng/gidm tai san. g vi sur dénh gid 10. Chi tiéu loi nhudn trén bang can déi ké todn bang voi chi tiéu I hoat d6ng kinh doanh. => SAI. Chi tiéu Igi nhuan trén BCKQKD phan dnh két qu trong ky ké toan dang xét, chi tiéu loi nhuan chua phan lai sau khi trich lap cdc qu, tré 8 ture va duge tich luy qui én bdo cdo két qué I Tinh huéng giéng nhau vi muc dich n .'y wéc tinh cia a. Mét nm sau DN quyét dinh ch b. Mét nam sauy DN quyét dit bat cur hoat d chia Mua bat dong s: No TK 217: wuyén tir BS dau tu thanh BBS CSH sé cé 2 but toan: Chuyén nguyén gid (C217) va chuyén hao mon (N2147/C2141). Tuy nhién ban dau BOS dau tu myc dich nam gift ché tang gid nén ké ton khéng trich khdu hao cho 6 day chi lam but todn chuyén nguyén gid BDS dau tu nay. No 211/ C6 217:3 b. DN chuyén 2 can dé ban trong ky ma khéng c&n siza chita, cai tao trudc khi ban nén DN van tiép tue ghi nhan la BBS dau tu cho dén khi ban ma khéng cn chuyén déi thanh hang ton kho.Il. Bai tay Tai doanh nghiép An An c6 s6 du dau théng 1/200N cia cdc TK nhu sau: TK 155: 20 (SL 20 thanh pham). TK 154: 25. Ngoai ra céc TK khdc c6 dui s6 du dé hoat déng. (dvt: 1 000 000d) Trong théng c6 céc nghiép vy kinh t& phat sinh nhur sau: Yéu 1. Binh khoan cdc nghiép vu kinh té phat sinh. Xuat kho NVL truc tiép ché tao san phdm la 50, chi phi. dugc la 40, chua thanh todn cho nhan vién. Chi phi NVL truc tiép: ~ Chi phi N621/C152: 50 N622/ C: tiép tap hop (1) Xuat vat ligu ding cho sén xudt chung [a phan xuéng sén xuat [8 40, chi phi ki 15 [a chi phi sdn xuat chung c6 di - Tap hop chi phi san xuat chung: (2) | N627: 60 C152:10 ci 0 thi c6 15 la CP SXC c6 dinh, SXC bién dé). (Do DN chi dat 90% céng suat nén CPSXC 6 dinh dugc két chuyén vao TK 154 dé tinh gid thanh sé la 90% cua 15) C627: 60 -Banh gid SPDD theo CP NVLTT near = 25450 a => Nhap kho thanh pham: DDex= tog +50 % 50 = 25 N155/C154: 148.5 =>Z=25+148.5-25=148.5Xuat kho ban tryc tiép 110 thanh phém, gid ban chua thué GTGT 10% la 3/tp, khach hang chua tra tién. ~ Gid von’ ~Doanh thu: 148.5 N632/C155: 20 += x 90 = 153.65 (4) | N131:363 811: 110 «32330 (Gidi thich: DN tinh gid HXK theo pp FIFO C3331: 33 ‘Mua quyén sir dung mét manh dat voi mua [a 4000 (chua bao gdm VAT 10%), thanh t ngudi ban. (8) |'N217: 4000 N133: 400 C112: 4400 lanvcé ot Téng gid cia s6 06 phiéu nay 1a 10. @ tng gid cua 1000 cp quy DN mua lai 1000 cé phiéu dé phat ha (6) | mua la 15 da thanh todn -¥ 15, (dé xdc dinh két qué kinh doanh. Biét thué - Két chuyén chi pI N911/ C632: 1.5 + 153.65 = 152.15 85, 85 x 20% = 35.57 => LNST = 142.28 => Két chuyén LNST: N911/C421: 142.28 2. Lap bdo cdo két qua kinh doanh thang 1/200N. Biét rang: DN tinh thué GTGT theo pp khau tru; hach todn hang tn kho theo phuong phap ké Khai thuréng xuyén, tinh gid hang xuat kho theo phuong phdp nhdp trudc - xuat truréc, ddnh gid sdn phém dé dang theo chi phi nguyén vat liéu truc tiép.