Nye Ankh Q - 03 LY KE TOAN - - BAI TAP NGUY! Chi aé 1 2 4 5 [Cau hat Cau 1-33 | Cau 34-36 Cau 43 - 45 J Chu 46 - 50 1. Mye dich cia ké toan [a chi cung cp théng tin vé tinh hinh kinh 16 tai chinh cho nguéi quan ly ctia don vj BOL. wane... AEM nao KE. e.g. chi crsag.ccip. cling. cine chia Aatih, WAs Mein. cla che. nish latin. Bng.pnn beds. ceancton Ke" Sa be Econ. 280 SA te iy ci cate Ro cat. AB ie ny Col ake acter, ef chung stiieng cin Afwhig Guo. bers can, te cReab 2. Thong tin ké todn quan trj duge sir dung ch Bang béi nhdmg déi tugng bén trong va bén ngoai don vi. Se. ACE eeu qivan. ds rd A she. ho, sy G10. Gos. eta. . i ke. “Ioaten: ssn... “i Aur hog sod. Conka quer. AM: oval, wphay. 2 Tine. & toan Sega eete dE ssstEe desea TEESaLIESIESIEO 4, Trach nhiém phap ly cia don vi dbi voi a chi s¢ httu va ng phai tra la nhu nhau. Nan. dh. ef A seat. ih ND, cB a Dade ARC Rn wns W Aida” | dino, a i can aa a Loan ose Alan tvs Ceiv.ndsarhes et Saad eas eis, $40.10 las Bren D boss sifeo nghia wr vam CA Daag, on 1 hea Ahatin..’n..nor. mg whi... Ae nO, = cep. an hn. a sine ThS. HG Phude Ding _ 46 |6. Chii sd hitu cia céng ty X cho dng S nhan vién cha céng ty vay 5 trigu déng. Khoan ng eiia ng S s€ durge ghi vao s6 séch ké tosin cia cdng ty X. Bow. tut. theo hquye, Rt. fuse. his. inf. .docinhe..g. ahi. Ang J Ray, dane, an choad. Laocunk...c120?.clocinde vate hu. te Add.. ql. woth. £6.2 a 7, Nuay UN, céng ty X chi 120 trigu déng thanh todn tién thué nha vin phong cho cd nam, bat tir ngay 1/L/N. $6 tién thué vin phdng sé duge ghi nhén vao chi phi quan ly doanh nghigp trong thing 1/N 1a 120 trigu dng. Sii.ui... Moo “4 dy. Ai. phe. i jth ph hte. i ei de Ml PR. pal tal Na liv. quan. dep... docrnby...-ARane. gh Mimbo. dng... .ghs.nban...domng.. Reg AN. Le dd did 8. Ngdy I/GIN, cng ty X ky két hop ding ban hing héa cho khach hang, Neay 10/6/N, cng ty X xuit kho hing héa chuyén di bén cho khéch hing. Ngdy 20/6/N, khach hang 4 nin dhige hang, va ding ¥ thanh todn, Ngdy 30/6/N, céng ty X méi nhgn duge tién thanh todn tir khich hang. Véy. cong ty X s ghinhgn doanh thu irén s6 sch ké todn vao ngay 30/6/N. Sai. veh aqui, Aoi. ght hdr ctoonbe..ARae.9..docrnbr, tfc. lis hi. allein. Khe quiyin. £6 Aida. Ray. nc At ellain. gaa... drake. Bs. sig ht..mhoim.. ci a8/ Me nea.oig by ng cdf ARMED on én vén chit sé hit. 9. Hoat dong kinh doanh cia don vj lai hay 18 sé tac dong try - buy i ltinh dnovahe. of Li Adin. tng, Meet gta, Ancoeks be lam. (iam NERA... 10. Vige thay di phuong phap ké todn hing nim sé sé vi pham nguyén tée than trong trong ké tos Saal kh. tete, Hey da fag. yh RL toot. cig ncn. £6.38 ha. quipto. dak. RA...quar ‘“ (ea seh. duge xem nhur 1a mt b6 hye thé ciia doanh.nghigp; va do vay tai sin cing nhwr ng phai tré cua chu so n-vi nig phaitea cia doanh nghigp. phin hoiu ‘eiing chink 14 Sau. yh. AR .aguyin, dei. ate ARE. KinklaaeReierchs.to.troale. cd. gia hin, a. chong. ie. efelp LE det.Ado.ui.. Kink. daonk..cov. win when tas, B20 Ly AB AR Relea. Er. ‘ThS. HS Phude Diing _ 4712. Myc tigu chinh cia nguyén tae phi hgp 1a cung cdp day aii thong tin cho ngudi sit dung bao edo bén ngoai cha don vj. Bod-pi machi. hb, a agua dlp fey tse eche phic. AB anking cht phi OR. La Aa? Ao made. pB hie, quone. di shoe. the... gfcnlidn. trong... 13, Néu céng ty. Afnda t san cila cong ty B, nguyén tic gid phi (gid pbc) yeu cau cong ty A phai ghi nhan theo diing gid géc ban diu ma eng ty B d& ghi nha. Sait... Aheo. logfile, gio tl’, (aia qa. ite xan... boi. Sala, eng. pe Pt dita if hat. fide Aid dia. pel stoking. ipo gi. uhidn...qpor?.aton.. ig. Np AAR mC 14, Mot toa nha ctia cong ty A duage t6 chite dinh gid chuyén nghigp 50 ty dng. Céng ty A chio ban ra thi uudng 14 60 ty dng, Sau khi thirong lurong, céng ty A di gidm gid 5 ty dong cho cong ty B. Céng ty B 4a chuyén khoan thanh todn day du tién mua ni C6ng ty B sé ghi nhin toa nay ch ké toan [a 60 ty déng. Sat.ui...dhen ngiaytn Ae... gh. (gig oD) sitha.and. dink. tei, sna., cog tha. di. di AR. AE” dou A shop. dac...whi.satb.6.7 15. Theo nguyén tie phi hop, 6 thé cé mot Khoan chi phi dugc phan Anh trén béo cdo tai chinh cua mt ky, nhung viée chi tién lai dign ra & mt ky ké todn khdc. Sink tka... bE toot dd he... hip.we. Kidde any Ain... TO 50.9.1. Pha. Ary WB Meh Lede, lvcenk AB. Re ghed tte Wi gi nS be eh Attn. sill MEO, le. iin Al Foy eh’ ten sin thay d6i thi 16. Khi gia thi trong, ciia moti 6 vé gia thi trudng trong bat ky trudng hop nao. Sai a. Mla gpg. da. dmg 888. g bt ofl. ql Ae sat. a Ra letng. eBlog. Blt RaDasunsmnsnssnnnnen : MSoeccse todn duge phép diéu chinh gid tri ciia tai san 17. Céng ty A sé hitu mgt ta nha 6 gid tr] thye 18 wén thi trudmg tai thai diém hign tai (10 ty dong) ln hon gid tri ghi sO hic hin thanh (5 ty ding). Céng ty bao céo gid tri toa nh’ nay theo gi thj trurdng (10 ty dng) trén Bang edn ddi ké toan, tle, x0 Aud, iA. bi cn’ y Savanna qn. qa pe gta. gf (Ab Aist..pba. sok, wernienctg, AE Ching, vi. pin? dda... e7..Qia Ant. bas cao skh beg xéy! ga 5 ty ThS. H Phuée Ding _ 4818. Trong thang I/N, doanh nghigp ACC chi 120 trigu ddng tra tién thué cho nam N, ky ké toan la quy, ACC da ghi nhan chi phi ban hang trong quy 1/N 1 120 tri 7 Sai ai: Akeo. nqusn. ad ip 208 phe i hBR. ARG Aa Alt pan panes... doable. Aas..d8..qhe..nbidin...ong...Kip..atr..dacrabes rghit... fh. he. Pa... bod, hing. ctirng..c4. AIN Lo... 80h. leng eo 19, Nuay 31/12/N, gi cia hang héa trén thj trudng (400 trigu dng), thap hon gia ctia hing hoa ghi nan trén’sé ké todn (450 trigu déng). De nghiép bao céo gid tri so hang héa nay trén Bang cin di ké todn La 450 trigu déng. , Pung... Aion nguyen 4ait..qiat aha gat gi davon chi... bub. eth.» ecing. th. pevaka. Ane. gha’ lide. dew Ae. a, Bal... _dook...nghilp...qhi.nkan.... ARD.. slit. 20. Ney 1/2/N, cong ty X bin hing héa cho céng ty Y, gil bin 80 trigu déng, di, thu ngay 70% bing tién iri ngdin hing. gid vén 1d hing bén 50 trigu dong. Nedy 28/2/N, cong ty Y thanh todn phin cdn Iai bing chuyén khoan. Cong ty X xéc dinh doanh thu va gia vén duge ghi nbs & ney 28/2IN, Sai.wi.A! Avo aguyér. tai, gli. whim, drank. dRus....cranke..ARuy. ciel, gb nin. Whi. Atcng...qyuen.8i aa beng Avot boul... dit.Reged. gran... xt gion cook Nes Al2IN hi duge ghi nbn khi doanh nghigp da nhin durge gett Bel Bs... CEng. bp. Bran 21. Doanh thu ban hang (hode cung cp dich vy) ol cho sé hang di ban (hode dich vu di cung cap), Sov... 2thee.. ag {eZ fe mbein...dorl..Afen » lacie hat dig. ghinhén. AR. quysh..2 Rai. deg,. dan. ha At. ga .ohuye.. GA. ck wk Racin. Ab cng 8 22, Doanh thu ban hing (hoe cung ep dich vu) chua duge ghi nbn néu doanh nghiép a8 ban hang héa (hotic d& cung cp dich vy) nhung khach hang chua thanh toan tién, Sev..ui..Afieo. gaye. tee..ghi.nhéin..cmook....decath,..diu,.cia.. gle. wheio 1M qu. $8. Pad Reng (Raat rah. AA. did. ye... Buches 1. ARGak cung. 0 aa nguyén tée phi hgp 1a dim bio tinh so sinh ctia thong tin ké todn gitta cde nhau Sei t.wte. Asi, .B. fatal qin. tabi Vee ton, What flaw. bev what quar ThS. Hé Phude Ding _ 4924. Cong ty A dang nghién cau phat trién mét s6 sin phdm méi dé dua ra thi trudng. Cac chi phi phat sinh trong qué trinh nghién cttu khOng durge ghi nbn i tai sin c6 dinh v6 hinh cita c6ng ty Bab wiofi. pbs! nglish. elu. Mig. Abd... ja... sve.ane’, dean |. ther. to. Reng. .Aliva. nar. che A.dwng..8. Agu. huon..qhe | isReng eb ata Aaa did. La w8. Mak dang ‘heey dew thudc quyén sé hitu ctia don vi. | 25. Tai sin ctia don vj phai 1a nhting tai _ Sod.tul dod. corh...e Ado... 2e.mgpusti. lute. cho. hh. Jey. Kae soo aba. Abd A cdi Rat. ca.qyit.8i. Ai. Aca fend gu. a oh a 26. Tat ca cac tai sin thué déu duge ghi nhén la tai sin ctia don vi. | Sak. si0..ca cet seth. Alt. Adi Ruth th. dilh gh: len. 3.1. cae 27. Tai thai diém ky ké hop ddng mua hang héa, don vi ghi nhan hang hoa 1a ti a Soi la. Ah. Ain ey An... aig... a8. Rig. oa chav cdiegc: qian...quyn.. 8, Aadays Rata....qdes aha. .ae1S..cua’ ci MD. _. Rey. dih un elb tate hank chuyin’ quae an ejja don vi 28. Hang tén kho chi bao gdm nhttng hang héa duge luu trit trong kho ciia don vi. Sai.su.ding. A.W... Jaan gt. nhac oii ae. ..aice. 20.04... Oe 29. Doanh nghiép sé httu mOt doi ngii céng nhan lanh nghé, c6 trinh 46 cao duo ghi nh§n 1a tai sin iia don vi. Ses. AB ng. nda Adioh. ighis..decduing. phar....bet (Rang. tod ncn. Bebeng.. SDK... La. Aa ota Ret ning. thi Rn AR la AB. he hag ide de ala. 2c. cath dig hy coal . : oe 30. Mét thiét bi San xudt duge thué ngoai trong thdi gian ngdin duge ghi nhan 1a tai san cia don vi ihn heing.. gts. it, ARs, Sit 00 TS 0b Eggi 88 BaP BBL oA. AE ps0 LSE. 8.2BEP W nos hoy San.u.d. Btp..06. ob cin.aqayid. Kava ae & ThS. H6 Phude Ding _ 5031. Cong ty A e6 mot danh sich khéch hang lén va thudng xuyén, nhiy s6 khéch hing ndy ma thu | duge khoan Igi nhugn In hing nam. Cong ty A ghi nhén danh s4ch khdch hang [a tai sin céng ty. | Sat. dank sab ce eng ph TS.ama’. A... Kat, boa tnd 4-DC boog SA gh nf, 1, agua. Ldn de Kad. ney el chi Aine Adit el Ae Bata. elag clita. pebok Lead 322C6ng ky hop ddng thué mat bang 5 n&m dé ban hang, Céng ty A ghi nhan, mat bing thué nay la tai sin cila cOng ty. 33. Apple la thuong higu ndi tiéng vé may tinh va dign thoai di dong. Sy ndi tiéng nay da mang lai (oi the thuong mai rat 1én so voi dbi thi canb tranh, Tap doan Apple c6 thé ghi nhin loi thé thuong mai 1a tai san ctia tap doan. 34. Ghi kép vio tai khoan li chi ghi vio hai tai Khodn Ké todn 6 lign quan. ea Z x ~ 2 ~ x . 4G nhad 7 Sar. gl Map...wets.. ae... Moov... eo. qi W.VA. oT. 00: . | Wwitv..quanw.. 35 Gon tut. tin. mach... CtE&qrio.. Whed...A R..card.Aeet fe, nage. hah ay ns. fe 7. i, gan. ai.ig.. Bh Tt Be wi. Big. chon. orp. lec. Kchang. ai... 36. Khi kiém tra vige ghi chép trén Bang cn d6i tai khoan hoan toan ding thi két Iudn viée ghi chép tia ké todin la chinh xée. Seat... Achat ght a. eRe. etah,..kdtactn $8 sh. bl. ac dee, beads 0 pfeil ttg..wRous nfo. .LRe..bi.ord glia: LL oth bvag edt... si. Keath abet bets. AAR eda. rochushg. 80u". 80, va | Ae 457 | “ng tai san cia doanh nghigp s& gidm khi doanh nghiép chi tién mit tg trade cho, ngudi bin, ThS. Hé Phuée Ding _ 5137. Tat ca cée nahi vy lim gidm vén chi sé hitu déu duge ghi nhan la chi phi Sou... tai. Reagan. phi ata? che 10 uit cee. wd Ral. Guat wollueg.. Khang.. gli. nbcia.lo.chi pela do ai lidn.quana wali. chehing.. Kedbooke...no..deank, oa i. 38. Tt cd ede chi phi phat sinh trong ky d&u lam giam ngudn von cha sé hitu. Sai.M,.0cal.0Re.. pha aur. phy nguyp.veid. Liu. daa hep. pt gher aabeln..0F0q. tiie. hap.. ied pis X tg chi. gle! Aand..Ahiall. 08 Ishaing..a.en..gyicar, vi..chu’c@” had. a . 39. Ca chi phi sip_xuat.va chi phi.kinh doanh déu duge tinh trit vio doanh thu dé xae dinh loi nhudn cia doanh vedi trong ky. Sav. eR Abu edacoPre mike AO, dd vais. ooh vlc, dt aca? anh 10d phe Sedo. 20th. Hharig. ab Rada. la.:leh.nbaaia. 40. Ca chi phi san xuét va chi phi kinh doanh déu kim gid vén chi s6 hitu 6 ky ké toan ma chit phat sinb. Skolt pa ci gu. Kear latch pha zecheBs WS aRiactn. Ae, larn..gitine.. NeStcl.wmine...cht. ph @evn..aiad Lis cha phe cfttend,.. La. can rin..ACbng,..Lava. giato.. CR 41, Doanh thu (thu nip) phat sinh lam git mt khodn ng phai,tré nhurne khOng gdm mét tai san tong ting hoac khéng lam tang mét khoan ng phai traiseg NT L8tden.. IPT 42. Loi nhudn ké toan trén co s6 ké todn tién tudn bang loi nhudin ké todn trén cor sé dn tieh, Se di bad. Ui oot At ling, Woah Aan as ri. bubrts's Bet Ra.y 1 La Dad a’ a Ae. tisk en, bes ang... ee ph s] hi nfo Fig Rea’... gaa. qeh. ACRag. 43. Ching tir moh len e6 Me mth n ot d8 ghi sd ké tod, Goat. cheshg. wAdameink.tend,. bs aig ind aa, ech. Chat Bes gue My When “torr. beak. dS, phe. fy Ate dam. kete. ud phe Opa asco ThS. Hé Phude Diing _ 5244, Ké todn c6 thé can ett vao ching ty“ inh khoan va ghi sé ké toan nghiép vw chi tign mat etta don vi 45. Chiig tir thi tuc ké todn 1a loai ching tir c6 dtay.dit co sé phap ly dé ghi sd ké todn. Soiw.. chal AA thi. Ave AG rox. loaf tg A. big Ri wc. to! kpc da ain! Aig tad, ting. a othe Ry Bates plied ald leona cg Ae oe he cin déi tai khoan li mot trong cde bio wai? at chin cha mét don vj fat.wt...bab.cae..clai.Runb.. 4) WC dei.sleab..chle.c0.ah... fudag. olen. eo. ay ag! bh. etn Gra. bang. en. ofl TK.. Ihiiag shal. ol Wy.qual TB £Neg ON, 7 fe chi tigu tuong ting 6 41, $6 du cia TK 331 “Phai tra cho ngudi ban” chi durge sit dung dé phan “No phai trai” trén Bang cin di ké toan cia don vi. Soi wih SSL. baw. ge shat the agat. hon. ich khie, 95 duc TK 3411 “Ng phair da haga crn Bing cin d6i Ke chi phan anh gid tri ng phai tra dai han 6 thos Sesi.a. iém hign tai. 49. Mue dich thé cia bao cdo tai chinh 1 cung cp théng tin vé két qua hoat dong kinh doanh cia doanh nghigp (doanb tho, chi phi va loi nhufin). Lequa? took oi. bas. si chi. ac ; tdoorh..xe!.ih.snicmn mg oa. theta. ha Lai. neve bei. TSW Abe. Bin. Qua. dang sown. A...té. ws 50, Mye dich téng thé ca-béo cio tai chinh la cung edp thong tin vé tai sin; ng phai tra va yon cho sé hi cia doanh nghigp, ay sha ThS. Hd Phuée Ding _ 53Bai 2: Co sé ligu vé tng tai san va tng ng phai tra cita Cong ty DUE vao lic dau nim va cudi nim tai chinh nhur sau: (BVT: Trigu déng), | Ngay /1/N [ Ngay 317127 Téng tai san 30.000 000 | Téng ng phai tri_| 20.000, 12.000 Yeu edu 1. Xae dinh loi nhugn cia Céng ty trong nam N 6 céc tinh hudng sau (lun ¥ cae tinh hudng sau 1a doe lap voi than): t bot vin da gép 5.000 bing TGNH. tia Cong ty di gép thém vin da gép 5.000 bing TGNH a-Biét ring trong nim chii sé hiru cua Céng ty a b. Biét ring trong nim. chi sé hitu vio thang 6. ~~ vin 1.000 vio thing 3 va rit Ting trong nim chii sé héru cha Céng ty da gép thém si von déu dan 200 cho 3 thang cudi nim N. h ké toan ciia Cong ty DUE vao cudi ngay 31/12/N trén co sé dit Higu da tinh duge trong ting véi céc tinh huéng & yéu cau 1 gay. ALLA eM CSL, Naf al A210)... a... .hei.anbucte, 5 Zi es 5 ® On tit nudes seit AB tps PAOD D200... 482. 2. WUT... A. OCH, A ThS. H8 Phuvie Ding _ 54Bai 3: Tim gid trj cia X va viét phuong trinh ké todn (can bing ké toan) cla DN nhw sau: ___ BVT: 1.000 déng “Tidn mat 50.000 7|_Phai tra nguési lao dong 10.000 | | Phai tra cho ngudi ban 100.000 |» Hang giri di ban _ 30.000 | Hang hoa —{_LN sau thué chu phin phoi__| 100.000 | |__Phdi thu cua khach hang Cong ey, dung on 15.000 Vay vang thué taichinh | 230.000] — ~|_Vén dau tu chai sii hitu |. x} ‘TSCD hiu hinh 600.000 Hang mua dang di dudng 20,000 60.00. +..40-000..ctd $000.20. W49,00..5..8.40,.0...ct..ADO DD. cf. P46, = 340.004 S00 OVO mt vi du vé'van dung nguyén tée phi hop (thén trong, ghi nhén doanh th ‘inh doanh, co'sé ké toan din tich, hoat dong lién tue) trong ké todn (cé 86 lig Trinh bay ndi dung ‘cia nguyén tc nay. > Nauyen at plat Ap. Wg MAL snap..decu. -nghiep.. oli. dow. Had... baT dee, Aad atta na Arm. a2. dong. a Abs pb ate dur. Ahad... no. Al.2020. Ia... AD. dedi: (taf Ihe. fay. . Naud doi: gbicnlidn. docinl lc. 2664 ACB. ail. phi bas bn... by Ae (ing hy A. nein. Aeing td, 2 Ranl...hew.. bag ohuyio. tha. hidwu...in . Niet, angs aN Rpl Kho. dong. ban... wal Aa. whe 1. sGfhi.ic 4 = He. hid Kank. cloank.... ‘dry. “Ancol hil. 06g. ar ABC. alk. nbdru ssén.oing by muir. 5hidu. ding... Woche ea suighe W480 tech. . Gh ti ce eee {Ring tin dic: : Jc, uy thé), A Maser, heATS = NOTA veset to = 3 + ASD Phan tich quan hé doi img ké toan cae nghigp vy kinh t& phat sinh va lam 8 anh hudng su bién dOng cia cde déi tong ké tofn dén phurong trinh ké toan: (BVT: 1.000 dling) (1) Mua hang héa nhap kho tri gié 15,000 da thanh ton bling chuyén khoan, ~ Maki big. lamer. an thay A. ag ha Tibi. qs angdin ag. gpom..08.W2. a 1c. oat. cu Fh Tact. AD. My .quon. i. AB ag. KE baw. de 5S Desach, 45) ; Ts. feng. > “TS. qian, senses . (2) Vay ngiin han ngén hang tr ng cho nha cung cdp 30.000. Ning a te Aa ig. C0862 | PTET. tif, yc. tl Pas te wa Ach gulSint.gvorr COW) AAT CEL CE eH NW occ AM.£...2.30.).2t.. AD. 560. wot AED Panty. quan fe AB ung. 16 foe def NLM. ng. p SUM, gute, (3) Trich foi nhudn sau thué chya phan phdi bé sung quy dau tu phat wrién 20.000. soll coset ofa. peti phen We NY), |. PIT. thing. ‘hy BA, aX, Auld “aug ‘the Bhi. Aa. Ati! te. coe BM. 7 ay quan: REAR, ma} k £ da sa O00 BBE 80h LA. 88.18) Be AOD rE EM Me ADV, NV. gan. (4) Trich loi nhufin sau thué chya phan phéi bé sung qu khen thuong phitc lgi 20.000. ~ bed Sou ata. fin. pC Nib)... REL hig thay. 6.0.0 ch sudng ~ Bui. Khene Ady. flul.Lé. ang. Cow), sds. etne NV. DN qucine Bi AB at. Ke Pa, ROMs SSD. .ct20). ASD. 203.0 ac Bn AD ub ABD oN, grain, spol... dehy. voy (5) Vay dai han ngan hang mua mt thiét bj san xudt tri gié 200.000. = Man Ae tit ab leon (WWE ATT, thay. th ARAL snhacag. vb AIR 40.6 Ah Sao Aca dng C151)... tng, AR. 08 ea. CR set ea” 2M nn BE BR eg. MCF he lof BV Boon TET. SOD. JID = SAD A2mD. 3 AS NL Ang. 9 SES. ching. seven ens Breen ADD, i SAR a he AS (6) Chi séhitu bé sung von kinh doaah bang tién giti ngan hang 50.000. ~ sib, OS Ang... TCT Aly in. nai. 8.6 dag A TTR tt ngein Ring tang US) ain! ca octil eit eee THS/HB-Phude Ding _ $6 ° ware RE ati” ving 1c" bos la | aa! NY wis aks - (RET: A000 +50 = S%0 + ABO AIDE tom = SADA(7) Chi tién mat thanh todn ng Iuong ngudi lao dong 28.000. TH nad. gino... = Ral Ae of gy lan. Ang. ah sing , Rey. AR. coc. CEL cb ana, «NW. IT AB A 0. Ad mPiag v6 7 VBiy Quon RBs ARR wtly. KO! Ane AJ TCT. 2. AOD. 2 9B... TAD. DR. ABD, tae TE gram. 1. NV. gin. Bide cent ABQ.to (8) Chi sé hia 66 sung vin kinh doanh bang tién mat 50.000. = VAR pes che. 08. Acing. XW... (48.22. 2 Vey quan hf a. 8 to NV teing ,.. 1. beg... — Th meat. dang. (9) Mua hang héa nhap kho tr] gid 30.000, dé thanh todn mt nia 08) al ng, = vtaing Ran’ ling. UTS)... TH gut nig Go: Pang.. gps [8..h2. — PRab Arct).he.. git. ban, bang enw) = Buon. hb. sig ch ‘alboi TR Hing» Niw-tting... RICE. Ahoy. cb By Ana Whadng adi. lbaig..Bicny (10) Cong ty di hoan thinh vige cung bang chuyén khoan 45,000. Bonk Baca ig eatp..cid. | ou dig. A.WWW.2)... — Tih ie Nga. Aang. ° ey ion di a (yn MT. Ca abd, hig: rin. tin. boy, thay. chi. Chote. KEL, vette ond. 1S,.00Y, AD cD... L9%D..ck. ARO. BD. ADD FAD ch SBQ sno ATT tién hang bing chuyén khoain, so AW. od tiles NCA. 084. und 1S, DMV. (Ag. KE ak. TSN. ofan. Th. agai ATIET...khhing, oe aii..0. wh. Ai. 4. ony. i, AMAL TAS SALE AG SBD cesses NOR ceca OF oc th SD, cap dich vy cho khach hang va-khéch hang da thanh toan PICT fn at fara od | beta, Hy AS 08,0, KEL, ee cand TS Mle SST. AN S80. AAS nt DOT Kei DTD verter PICT... d08. 4. Uv Om yc PeSng ty bin hang héa va thu bing tién mst 28.000. ~ Pook asta Ain wae.0ung.c deck way ing LIV coon THR mkt doing Cro) _ vig quan he ABS vtig 1! fan’ Uw PICT. they. iin. tt sec. sri fy ah adhe, AA. 0 tao BS. 4 dB = OF 4 AR MTs Ans + pantie Ding. 57 s Moo, SSE ONS y INU tang ver ats Aang = Mang Ace” gram UW) alaway giant a hg “ To qm , Nu gicim tvanla i he Were te ve ean “being thas cli ede be tug? TS NV enti (12) Céng ty thanh todo tién Iai vay trong thang cho khoan vay ngén han ngén hing bang chuyén khoan 1a 15.000. = Che ght le. clboB. cling .(.IW A en = Titi. quing dn. being. pai. LTE => vaig..omcrn, AB... wag. KE. tooan..lek. TB Qt INM $20 nr (13) Chuyén hoa thanh toan chi phi dich va doanh trong ky la 22.000, ~ hegha“quse bf Anal np. taing.Caua}. |..0en.4 Wo. qptit.ngSin. Rang. quoi. TES. W2 FSi 000 AE, ag NC he 18. king. gic... han (14) Tién lai ngan hang nhan duge trong ky fa 1 ~ = BID aH \ Aig 81. chun tang Civ > od at A al > -f bring... hay. det. c.cctiny 8A. co. cub. 15/1V = Prank sii — Tia. gut ngein. Aong..atng..LT9.M) 9 vy yuo Re. A Nv tam. essen (15) Xuét kho hang hoa bai Khéch hang chua thanh toan tién cho céng ty. Ly) Squan. Re doy ung — Hong. Rea groin (1$.4.2 ae pes ve. to sch. efi. ding. ayaa Messen St. SAT. bO.... Ss ee 1 ods ctel 0 ICT... soe DBA, AMT. ABD... AS ae BOK, sng. 8d. 8 long AIC. ty... as. mbing. wa eck being csthiay. dd. 08h. MEL. .ecie.oad Bf NADAL dS. St cee ign, née, vign théng phye vy cho hoat dong kin cee UCT. og B60. nd lg. gateny. Ah dis. 2 ER an. ced AG dad 22. SDT. NOR. lke MS... DEA. 5H 8.000. PRCE: clyAt Ae 9 t al dog sti, ot ANCE. AMDB AY. DD BOREAS, ho Kien hang v6 alt ube 1 60.990, gi an tt 80.000 ung - Re Dank. thus han chang wa.cu.ng iphone AC cabbie lsat dRath, Racing Aang... Ady. quan. Ky A ting. ME tees fa IICT...ARay..ct20.sa to Lng.» shiny. BY 080k (16) Chi tién mat ting true tién cho céng ty A dé mua vat ligu 1a 50,000. ~ Teta. ad. qe. L182... © Phen thn tud.agcth han. térg C1E.22... TF WR quan hi AGL. ving [tba le TS tang va “IS geen ATT Aching. yas. At, che tly AR KE 0b, tenet mer ‘ThS. Hé Phuse Ding _ 58 AMA SD. DD 5St +604 & Ma = st +4604(17) Chi tién mat tra ng cho cdng ty A 1a 50.000. = TR mah gain. EW onernnnrn| ATT. AR OH. ob An. Ratag WS oc. = the’ Aretha. nguti. bo sta. La ud, akg Ag AR ely eh 0. Tad TB INV. 3 vdy quae Wi. i ug Mt be ETT Alf SD. as. SK SR. OA AIM eee Fr DK eee SOK... VS gic... .AL.ginda . [oD (18) Cong ty B ting trude tién cho céng ty dé mua hang héa bing chuyén khoan 60.000. = THR qu nga Rang datig. LNA). POET Rony. ih sto Aut. whocg sein. egin ~ ak tl teh Rag Alig. 0.4 gin Aho toa KB chi. AW. : In: A.A. 4O., ce (SH. 360)4.604. WIA ot WT cet BOM on > viy quan. hb.ai. egy 6 thaw, To Haag. Ming reer (19) Cong ty B wii ng cho céng ty bang chuyén khodn 60.000. HT qth. gin. cheng. dag. CTB A non EDT. eng. Any. AK. v8 ctul8.mReakg = Pha’ Bauecse KIM. gina. LT... fy A se. IEL. OB. .ceeA ES. PTT AAT ct 6..060. 2 OE. GOA ALTA, 2K. A OF. vy quon.Réy an. ny} rita. lat TS Aig oy DO GOAN eee N Sak oa A (20) Nhép kho nguyén vat ligu cia ng ty 8 chuyén dén, tién hang trix vao 96 ti8n da dng trude 1a 40.000. - TT Sang. fly. cH en. chs beg, = Peal “he su agath Leah qian. OY)... Aig. dni 08. BL, ehh 00g T Qa Way quench ABR. sth A ARO. af OT ald A AD ca AD, SOA. MOM TE) TEM senso UT FA OM us Bai G: Dinh khodn ede nghigp wy kinh t6 phét sinh & bai 5: (DVT: 1.000 dang) (1) Mua hang hia nlp kho tr) git 15.000 da thanh tofn bang chuyén khoan. ANAT tli 00 ds ASOD seen . ColTK. skits gitinngSnctng, i. ALON... (2) Vay ngéin han ngin hang tri ng cho nha cung edp 30.000. INU TKR BA dan BRADD. CET BAK oo OTD. (3) Trich Igi nhugn sau thué chura phén phéi bé sung quy dau tu phat trién 20:000. WT 4: 29D ThS. Hd Phuée Dang - 59 Cw 44 > 2000(4) Trich Igi nhuan sau thué chua phan phéi bé sung quy khen thuéng phic loi 20.000 (5) Vay dai han ngan hang mua mét thiét bi san xudt tri gid 200.000. INR Ti Male ee PDs ODD. TM AM LOD.OUD: (6) Cha sé héu bd sung von kinh doanh bang tin giri ngdn hang 50.000. ANB TH cd dete SD OOD. sn TI Add am, (7) Chi tién mat thanh toan ng lvong ngudi lao dong 28.000. ee ee oe Ca. TK.AdA, eR TMecsoe (8) Chi sé hau bd sung von kinh doanh bing tin mat 50.000. nen DNR TK AAA ooeo SD: TORQ. (9) Mua hang héa nhap kho tri gia 30.000, da thanh toan mot ntta tién hang bing chuyén khoans sé cn Iai ng. “ ANB. M AA Qo ASOMD.. evr NG, SM. ASI. (11) Céng ty ban hang héa va thu bang tién mat 28.000. Na TC 682, oul Bo MN ASB. NG TE Add: 2g -00D QITNC FAA, LR 0OD ‘ThS. H8 Phude Ding _ 60(12) Céng ty thanh todn tién Idi vay trong thang cho khoan vay ngn han ngan hang bing chuyén khoan 1a 15.000. LNB. 6.8. COED. (TK Ad oben COM. (13) Chuyén khodn-thanh todn chi phi dich vy dign, méc, bién thing phe vu cho hogt déng kinh doanh trong ky la 22.000, STK. bide ce AOU... CR TK Ad bec tb QDR oso (14) Tin lai ngan hang nhan duge trong ky la 18.000. LON | Se 2 TK. IS AB 2 LOD (15) Xudt kho hang héa bén true tiép cho khéch hing véi Khach hang chua thanh toan tién cho céng ty. DNB. TIL. ot GO: ORD, 0 TK ASB fo 8DADTD. coe sn choy 4 gbc 1A 60.000, gid bin’ ld 80.000. DETR AM ot BOs! la TM CIA. BO: IVD. t de at liéu 1a 50.00( iy AE mut OO eB val katy wot NRO... TK. PRow’ Ales. cover abbas... a im Col The ddd. (17) Chi tién mat tra ng cho céng ty A 14 50.000. ILI. ab sell AAA ot 8a rh thar ONNR.TIK. de®... 60... 00D. PART OTE ABA. 8D SITID sr mae a (19) Céng ty B tra ng cho céng ty bing chuyén khoan 60.000, INET Aeon 6D. OPD. cnn ee soba TK. AS. 60.1 EDD. (20) Nhap kho nguyén vat ligu eta céng ty A chuyén dén, tién hang trir vao 96 tién da img trude 1a, 40.000. ANG TI ASB f...A0.Om Go! Th 854 > AO: 00D Ths. HB Phude Ding _ 61 n choGOng ty dé mua hing hoa bing chuy én Khodn 60.000. oa Ny bul Pou i Ara Weert *Bai 7: Chi rd anh huéng cia 1 nghiép vy kinh té dén céc yéu td ciia bdo cao tai chinh (TS, NPT, VCSH, DT, CP va LN) Bai (phuong trinh) ké toan, cde nghiép vu kinh t6 tai chinh duge chia think bon quan todn, Hay: : Trén co sé die diém anh hudng cia cée nghigp vu kinh té tai chinh phat sin dén can bing é déi ing ké img ké todn va phan tich Anh hudng cia ching dén 1. Trinh bay de diém cita timg logi quan hg tai san, nguén vén va cn bang (phyong 2, Néu bén nghigp vy kinh té tai chinh cy thé (vé ndi dung va sé ligu) dé minh hoa twong tg cho mn loai quan hé di ting ké ton nay. ‘ThS. Hé Phurée Ding _ 62y Bai 9: | A-S6 dw diu ky cia \i khoan & mt doanh nghiép nhw sau: (DVT: 1.000 dong) TK 111-Tién mat 3.000 ‘TK 33.1-Phai tra cho ngudi bin 6.000 TK 112-Tién giti ngan hang 9.000 Trong do: TK 131-Phai thu cia khdch hang 1.800 ~ Phai tra cho don vi M 1,500 Trong dé: ~ Phai tra cho don vj N 4.500 - Phai thu cia don vi X 1.000 ‘TK 334-Phai tra nguiri lao dong 500 ~ Phai thu ciia don vi Y 800 TK 411-Véndiutw cha séhiu 73.800 TK 152-Nguyén ligu 12.000 TK 414-Qug dau wr phat trién 1,500 TK 211-TSCD haw hinh 60.000 TK 214-Hao mon TSCD 4.000 B~ Trong kj 6 cae nghigp vy kinh 8 phat sinh nhur sau: (DVT: 1.000 dang) J. Mua nguyén vét ligu Chuyén tién géi ngdn hang er Aahaw Yeu edu: Chu so hitu bd sung von kinh doanh m6t thiét bj san xuat Don vi X tra tién bing chuyén khoan qua ngén hang: 1.000. Doanh nghiép chuyén tién giti ngdn hang tra hét ng cho don vj M. Mua vét ligu phy eda don vi N np Kho, tri gia 2.000 chua tra tién. i gid 60.000 hét s6 tidn con ng cho don vj N Don yj Y tra tién cho doanh nghiép bang tién mat: 800, Diing tién mat tra lvong can b} céng nhan vién: 500. I. Dinh khodn eae nghigp vy kinh té phat sinh. iia dom vj M np kho theo gié mua: 1.000, chua tra tién 2. Mé cde tdi khoan edn thiét dé phan anh s6 dur dau ky, sé phat sinh trong ky va rit ra sb dur cudi ky ciia cde tai khoan, 4) 3. Lap Bang can di ti khoan vao eudi ky. pvt: tooo CA). ENR, AB bed IID. se GTR BBM. aA OUD, CD. ONE TK. Me eceon aA UDD. ColTK ABA me. %. 2AM... C3). TK. Abd ath. DST. C8. TK AK Qe ee VED erent CAEIB TBs ASR s TID, one TK. BHM AN. ..02 0D (82.0 TK BAN ODD. (W.TK AMA... 6)..DRTK.ASMN CWTK. ddA. see KA see (TNS AM Qn BSB. we lO TE, And. BID econ C2 UINR TK. ASA STR. Hé Phude Ding _ 63~a.so0f (2) Avwiasy (3). ono (6) (32.50n. 4.40... L4Bai 10: A..Tinh binh thanh toin cia mt doanh nghigp voi ngwdi bin, ngwoi mua vio ngiy 01/01/NN thé hign qua sé dw ciia hai tai khoin, (DVT: 1.000 dong) ~ TK Phai thu cita khach hang (131) (Du Ng) 12.000 Chi tide + Phai thu ciia cong ty A 10.000 + Phai thu cia eng ty B. 2.000 + TK Phai tra cho ngudi ban (331) (Du Co) 8.000 Chi tier +P) + Phat tra cho cong ty N 3.000 rong thing 01/NN 6 doanh nghigp 6 tinh hinh sau: (DVT: dang) Mua nguyén liu tr @i 5.000.000 eb e6ng ty N nlp Kho, cha tr tin, Ai wa cho cng ty M 5.000 B.1 . Cong ty A tra hk con ng doanh nghiép bang chuyén khoan qua ngan hang Vay ngdin han ngdn hang tra ng cho c6ng ty M: 4.000.000 . Ung trude tién mat cho céng ty Q dé mua hang: 2.500.000. Cong ty B chuyén Khodn tri ng cho doanh nghigp: 2.000.000 Awe Ne . Chuy€n tién giri ngén hing tra hét ngy cho cOng ty N va sing thém 4.000.000 dé mua vat ligu. 7. Céng ty B img truéc tién mua fidng cho doanh nghigp bing tién mat 1.500.000. tién da 8. Nhip kho nguyén vat ligu ctta cong ty Q chuyén dén, tién hang duge trir vio s ig true (nghigp vu 4) tr gid: 2.250.000. Yeu 2. Tinh sé du cuéi ky cha TK 131, TK 331 va cdc tai khoan chi tiét etia ching. Cho biét ¥ nghia cita céc con sé nay. seob SQ.M TK discrete rQAID... ae TR ASA BehorQPRarcessneninness east GATE SM N.S SAD... (ho). EN8..1K... 3AM RID. 02) OY. TK Abeba ADD. CLT AIL. BOT. 48)... 0K. 40M... CO TK. AL Bectannn Abs OOD cee \aclieer eee (KABA B.2 SMD. MAS Berreeren BLD eccrsee “ 2 oT 334-8 FPF prude Ding _ 65 CLIK ABL AL. ADAIR, C8) a. TK AMM AM... GLTK.8.4A PD... (ADIN. TIS. 83d Be oo8 IR... GOT AMM det, DD...BOCK. cu TAB AA. ACI Cle), dng... 0 y Phi. re 0a, Kiel. Bla. ATIO. Che in... a.thg.. 16.0. DIN nS DOK tat IG S84 le 08 a. Clar nf. tg. AR nreoonnpnngmyencen ny % Phat Hae usa’ aguir bah MT ADVD Coo fic Or why true: cho dé wma. we + Phat Ara’ eho ngudr bedh M ber 00D ‘ThS. Hé Phude Darig _ 66 + tha’ AR are’ yeti bah & la 2DBai 1: Vén dung nguyén tie do hwong hang hoa trong doanh nghigp thyong mai va do-ludng thanh phim trong doanh nghigp san xudt, hy xac dinh céc logi chi phi ndo lign quan dén vige tinh gid ede hang héa mua vao (Hf), gid géc ca thanh pham ma doanh nghiép ty san xuat (TP) va phan biét chi phi hinh thinh tai Sn (chi phi von hoa) (CPTS) va chi-phi xac dinh loi nhudn trong ky (chi phi thoi ky) (CPLN). 1. Tri gid hanb KASb — UNS oni phi nhan vien ede fh kink dowd 1.644 — CPLN ing hoa ditigu th, TK SA - (PLN m hang, hoa trong qua trinknua hae TK ASS - CPTS 5. Chi phi bao g6i khi(banjsan pdm cho khich hang TKG641 — CPLN 6. Chi phixép doChing WODGhIp Kho tai don vi TKATS ~ CPS 7. Chi phi quang céo cho hang hoa WKL44~ CLIN, 8. Chi phi xtc tién, ky két hop dng kinh doanh trong ky TK GA! - PLN 9. Chi phi khdu hao nha digu b ohquanty TEE ~ OLN 10. Gid tri nguyen ligy chin ult ding dé sin xudt san phim RK 6.2) - ceTs 11. Chi phi tién Juong eho céng nhan TKELD - OTS. 12. Chi phi quing cio wii cho hing tiéuding THEA, — CPL 13. Chi phi khdu hao may mée, thiét bj sin suat sin phim TK 69] > CPS tn Chi phi khéu hao xe vin chuyén hang(@i bin’ “PEA y - COLA 15. Chi phi khiiu hao may moc, thiét bj ding 6G phan van pho TRE 4 2 ~ CPLN 16. Chi phi tiép khach cia banh inh dao cong ty “Tk G42 - CRLEN ” Chi phi dign, née cho hoat dong sin.xudl VE IF & CHS 8. Chi phi dign, vign théng ciia b6 phan quén ly doanh nghigp TK. 64.2! PLN 19. Chi phi bao bi, déng géi khi van chuyén sn phdm dén noi tiéu thy "TK 4.1 ~ CRU, {624 ~ 620. Chi phi gop cu dung cu ding & pO phinsimudt 40 tigu déng. CCDC sir dung 4 thing, crs . Chi phi tién long cho nhan vign quan ly va phue vu 6 phan xuéng sin sudrne 623 ~ CPS '22. Chi phi tién hrong cho nhén vién bipchang D6 Te 64d ~ (PUN e Chi phi tién Iuong cho nhin vién quin ty doanh nghigp va bd phan vin phong\¥'s4 2 cron 2A edi tién mat ta lvemg edn ngeho, ch gi ey, dng thing we k* Pal sich oA ple 25. Gif tr] nguyén ligu phy xude des Me sin xcbt'sin phim va ding BD G9 idhucng san xudt fis cnt phi thanh todn cho nhén vién phong vat tudimua hing hoa TY (bh - CPIS as: “4 27. Céng tc phi thanh todn cho nhin vién phong vét tu di mua nguyen WE HC ASH L CeTD io duel h doanh,la 700 trig Keyy, <29. Gia géc cia 16 hang epurd G0) Chi vn giti ngdn hang thanh toén tién thué nha trong 6 thing 14'120 trigu dng. | mua trén ha don 3. Chi phi-van ehuyén 4. Chi phi bao bi yen xudng cho cita hang 8 phye vu a Gait géc cia 16 hang xudt-kho chur uit bin cho khéch hing Ia 200 trigu dang. nf : 7 A H6a don ede khoan dich vy trong thing la 50 trigu ddng, Doarh!nghiép vai chwa than todn tién Wich vu cho nha cung edp vao cudi thing. } TS. Hé Phige Ding _ 67Bail : Sau day li cde gino dich mua nguyén vat ligu cia cng ty XYZ 1, Ung tién cho anh Tang 1A nban vién phong vét tir di mua vat ligu 20 trigu déng bing chuyén khoan. 2. Mua vat ligu vé nhp kho, gié mua trén héa don 1 $00.trigu dong. Cong ty chua thanh toan tién cho ngudi bin, ~ 3. Chi tién mat thanh toan tién van chuyén vat Strigu ding. 4. Anh Ting thanh ton tién céng tac pl thang t6i, Yeu cfu: |. Trinh bay céng thite téng quat tinh gid géc cia tai sin cO ngudn de mua tir bén ngodi va tir dd van dung tinh gia gée cia vat ligu mua 6 trén. 2. Trinh ba 3. Hay cho biét van dung nguyén tic ké todn ndo dé xit nguyén vat ligu eta céng ty XYZ. Néu ndi dung nguyén tie Dron Gi Bt ete BE Rens quae tCRadr a ue hice. fe A Dont... ASL GLIAL (2D. GM. de CMM. (DIR MAS iéu dong. S6 tién ting thira sé duge trit hrong vao inh khoain ké todn lién quan dén giao dich mua vat ligu néu trén. giao dich lién quan dén vige mua toan durge dp dung seve ATK AAA... (AB) Na Td 34... wl OreT AMM one — —— ahaa dang. gui lg AK, and ly lB nese DRS 869, 2942. egg —" ee = Ti ding. 2am chivfutlee, cin ng. .n.phr’. cit, .e9, A0.Gpic. Ant Mite. ACC cbs AR. aie. .pRAA. 28 NBT BOM ola. TK AL. ThS, Hb Phrse Ding _ 68ng ty XYZ kinh doanh hai mat hang A vi B. Tinh hinh mua hang héa teong thang 6/N © (DIT: 1.000 ding) 1 1. Gag teube mua hang hoa cho céng ty AA bing chuyén khoan: 150.000 2, Mua hing A nbp kho, gié mua 150.000. tin hang duge trit vao's6 tién dating truée cho céng ty ‘AA. Chi phi van chuyén hing vé nhip kho la 3,000 da thanh todn bing tién mat. 3. $6 hing B dang di dudng & cud fing truée da vé nhap kho, gid mua 200.000. Cong ty chua thanh todn tién cho nguéi ban BB. ae 4. Mua va nhap kho hang héa A va B, gif mua etia hing A: 100.000, gid mua eta bing B: 200.000, Céng ty da thanh todn tien hang cho ngudi ban bang chuyén khan. Chi phi van chuyén 2 loai hing hhéa trén 1a 9.000 da thanh toan bing tien mat. Chi phi van chuyén duge phiin bd cho 2 logi hang héa theo trong lugng: 100 kg hing A va 75 kg hing B. da nhan hang nhung sé hang hoa nay van chua nhap n hang cho cng ty AA. gid mua: 120.000, cdn; ‘ng ty ehwa thanh ton 5. Mua hang héa kho 6 cudi thang, ‘Yéu cau: 1. Dinh khoan ede nghigp vy kinh té phat sinh trong thing 6/N. 2. Giai thich edch xir ly 46i'v6i nghigp vu (2) va (5). 3. Néu chi phi van chuyén duge phan bé theo gid mua thi gia g6 4. Chi tinh rigng nghigp vy sé (5), hity cho biét cOng ty XYZ sé bao céo hang tn kho trén Bang cain 461 ké wan [a bao nhiéu néu cudi thang hang A vin chua vé nhap kho. cla A, B sé thay déi nhu thé ni MD QTR EA AD at TED re ie cn OO TK AM cen SD IBD. CoB INE. TIC AT hm PhD. DB TKAGA....1 AG.OBR. Col.T. 32d AAD..AD.ADD, CLM BS ANA. NPD. Arse 18. TK ASD. 2B, QLTK ANA oe 81K ASA DTK MA ont STARR, (Fa WB... ASB Bc 2B. OTD Co TK ASA Bo. 200. 00D. se (Acc INE TK. ASB af. ABD, APR, Da. TK. AB Bs. BD SBE, cn TK ANG 2 GRID 9 . 8) Nia chi PFC. oye ABer, gia tc. CRe pi a Lg = BY. UTM, he a ufo. bang. Be S-EBD 909 700 / pop, >) Gia! 98 v hae Age ASTID... 0D... ABE am 39a ge ta) os, Ma. NGI gin hig. Ae) <2 ADLOM,.. 6BPD.. ARR 5. ig brig. Beg) AMS ASAE. Dou ctvle. Pas Wien iar mace Ry Phang A apm 24 CF NG EAS 28 *) die eds h 429000 » eee WD ot J | Mua. abong dy disthg ang {iBai 14: C6 giao dich vé mua ban thiét bi xy ra tai hai cng ty V va H nhur sau: - Ngiy O1/12/N, Cong ty V vi chto hing bi gid li 100 ding. Ciing ngay, V da tra gid véi H theo gia la 90 tigu déng, Tuy ab gid lai voi gid 14 98 trigu déng. ban hang, Céng ty H 6 sin xuat thiét bj nay ia thiét bj nay fb 105 tig in, H khOng déng ¥ va bao ~ Ngay 15/12/N, H va V da déng ¥ va ky két hop déng mua ban gém ede diéu khoan co ban: i) id ciia thiét bj la 95 trigu dng, ii) hang durge giao nhén tai H. va ii) chi phi van chuyén (do cong ty U dam nan) 2 trigu dong va V (tire don vj mua) chju. C6 théng tin thém ring tai thai diém ky hop dong nay thi trén th trutang logi thiét bj ndy dang duge ban véi gid la 99 trigu dong. - Nedy 20/)2/N, H eohting tr dé thu di lgay 22/12/N, U dai van chuyén thiét bj vé va bin giao thiét bj may tai V. V da nhdn va thanh toan van ehuyén bang tien mat, «at hang dé giao cho V va V da kim nhfn hing tai H. Dang thoi, H da lap do V thanh toan. Hang duge giao cho U dé van chuyén. ti Yér chu: 1. Vin dung nguyén tac gia géc tinh gid ghi sé cita thiét bi trén tai V. 2. Dinh khodin nghiép vy mua thiét bi trén tai V. 3. Ligt ké tén cde logi gid cé thé sir dung trong do ludng cae déi tuong ké toan ngoai gid gbe dat duge 4p dung trong yéu clu 1. 4, Giai thich 1% gia trj hing t6n kho ciia H c6 thay ddi gi khong néu dén cudi thang 12/N thiét bj nay vin chura duge chuyén vé nhap kho tai V. 5. Ké tén 2 chizng tir cha yéu duge sit dung trong giao dich mua bin trén vao ngay 20/1 pd et eee det ef, smelt dhe mig.» ge Ain A... daing, int. te...cu.. hnaung tin... PRivia seat... bea. ighaninsnn Pri bala. Aeing..gina. hag. bah. udp ARE Cia AN. pt. leg ThS. Hé Phurde Ding _ 70dure ney ut fe KE ton ay. 9 “Ting Te fees lag uto = CPSXIO DO LG Ppl Ti Cac, “ty hal atnbicteny Lip o8D 5, 20.0, a. Nguyen cl a. GPO YM nr : ——— . Sink eda. CD. TK ATL ADIR, acne NM TK, 6 50. A, (3) Bai 15: Doanh nghigp san xudt ABC 06 cde nghigp vu kinh té phat sinh chi phi trong thing 1/N nhur sau: (DVT: 1.000 déng) 1. Chi phi mua vat ligX ve nhip kho 14 10.000 am A la 250.000 2, Xudt kho var ligu X dung san xuét sin ph 3. Xuat Iho cng cu dung cy ding cho san xudt tri gid 30.000, gid tri cOng cy dung ey sir dung ude tinh trong 3 thing 4, Chi phi tién long phai tra cho edng nhan sin xudt 50.000 5. Chi phi tién hywng phai ti cho nhdn vign bin san phim A 1a 25.000 6. Chi phitiée Long phai tra cho quan ly phan xuéng [a 10.000 7. Chi phi hao mén thiét bi san xudt la 20.000 8. Chi phi vgn-ehuyéir Sti pig A dén don vj khdch hing we 000. 9. Chi pifign, muse phat sin b phan xarémg la 12.000 au Tee = Mafia i sain xuat sin phim A trong thang UN, trén co s6 d6 tinh gid thanh san phim hodn thanb trong ky (thang 1/N), Bit ring gid tri san phim dé dang ude tinh vao ngiy 31/1/N 1a 12.000 va dau ky khng c6 sin pham dé dang. 2. han xét anh huéng dén gid thanh sn phim A nén doanh nghiép ABC khéng thy hign but todn digu chinh 6 ngdy cudi ky ké ton (31/1/N). 3. Trinh bay cdng thie tinh tng gid thanh sin phim va van dung cOng thie nay dé tinh gié thinh san phdm hoan thanh trong ky (thang 1/N) 4, Hay néu tén nguyén téc ké todn duge van dung dé tinh anh sin phém san xudt va néu ni Cup.’ -SD.OD. AeA. OUR. Fe 2n Om 42.000 = 352.000 anf le = Teng, an Re 2 nl seal TK O84... 5D. OOD. ABN TK GAA. 258.02... CTRSAA NY. Lu Joc TKS9A.:...42.020, WTK AMAL 3 .:. ATID, CQO TK 9A ADD IOR oe TK AG. DDD, ure enna Sab Me 30. 90D, wld) OTK SA. OOK ASB on 3D. AID. WI (RINE TK 62.5. A@. ORB an AR... NTK 62%: WD. GTK AL: A000 OTK 2h, 20 00D (8), NETKSAQ > 2.000 ThS. Hd Phude Ding _ 71 CI TKAALIA AL 334: 9.000 NTR EIB) Ag ce) TKGu/ Arash; 42.000ng thing 6/N, doanh nghiép tién hanh sin xuat mot loai san phim. Chi phi sin DVT: 1.000 déng) 1. Xuét vat ligu chinh ding true tiép cho san xudt san phim: 250.000. Bait xudt trong ky mhw sa 2. Xuat vat ligu phy ding true tiép cho sin xudt sin phém: 10.000, ding phyc vy chung 6 phan xurdng: 20.000. 3. Gif tri cong cu dung cy xuét kho di sit dung trong 6 thang, 4, Gia tri cong cu dung cy da xudt diing 6 ede thang trurée durge phin bé vio chi nay [8 30.000. 5. Tinh sis - Tign Ivomg cong nbvin sin xudt sn phdm: 190.000. it 1 120.000. Sé céng cy dung ey ndy-uée tinh thing [wong phai tra trong ky: - Tin hong nhan vién quan I phin xwéng: 10.000. 6. Trich BHXH, BHYT, KPCD, BHTN tinh vao chi phi sin xudt theo ty 1 quy dinb. 7. Trich khau hao thiét bi sin xudt: 140.000, khdu hao nha xuéng san xuat: 60.000. \ 8((tinl}tién-dign ding cho 0.000. Ay 64) : "ie Khodn chi phi khie bing tién mat phat sinh 6 phan xwing: 25.000 (5 spe-Ba n xudt kinh doanh dé dang” wn xuait phai'tra cho Cdng ty dign 10. Két chuyén ede chi phi sin xudt vao TK “Chi phi s 11. Trong ky). hod thanh nhap kho 100 sin phim theo wid thanh thye t, 4p bang tinh gid thanh sin phdm. Biét ring chi phi sin xudt kinh doanh dé dang 6 dau thang va thang nu sau: _ { Khosin mge chi phi CPSXKD dé dang dau ky | __CSXKD dé dang eudi kj [- hi phi nguyén vat figu trye tip 30.000 | 60.000 E Chi phi nhan céng try tiép 45.000 30.000 | [ Chi phi sin xudt chung 25.000 le 18.000 ‘Sng cons 2 150.000 105.000 2 C4). NITK LAE... 30M... TK EAR. ABO TID ace (BD. ANG TK Bld, A0b, 0, CAG. AS...AQ, OW. C2Q.lhad. MK etl. dad. se : . 1 GA TK ASS... 420 POD... LOM BBs BOD... L3Q) ANE TKI fA IIB eocccnnsninl Penal RT 2.3 BAD... OTK thd » fy TO? Re TOT LU} + 200 0 ‘ThS. Hé Phuée Ding _ 72 (2) NG TK 6ST + LowD G/TK gd: £0 TDCY Ne TKE ZF OLS tO QTR AO (AR. PY. TK, ASB on AD RED 1) j2nenD | gy-000 (4) 2.000 (A) HD KIS 1.90... [0 | T ; [erin ai CHK O.AR...CREXKD. C4 Cla bong VE lg, oy [ nPED.OMD......60..1 fe lak sry hub tap | of Rl og { a | Wg cng. | UO BD, ! a cone 30.850, nd TTD tose ThS. HO Phude Ding. BBai 17; Tinh hinh tidu thy hing héa eta Céng tf ABC trong thing 12 nim N nh sau: (DVT: 1.000 ding) . 1. Xudt kho hing héa géi di bén cho cdng ty A, gid xudt kho: 300.000, gi bén: 450.000. 2. Xuat kho hang héa ban true tiép cho céng ty B, gid xuat kho: 150.000, gié bin: 220.000, ngudi mua 4 thanh toan bing chuyén khodn. 5 hing hoa gai bin (nghigp vu 1) 4& duge céng ty A chip nhiin mua, nhumg chira thanh toan, 4, Cong ty C img trude tién mua hang cho don vj bing chuyén khoan 450.000. 200.000, wid bin 400.000, Cong ty C 5. Xuat kho hang'héa ban cho céng ty C, gid duge hang va tién hing trir vao s6 tién da ting trude. 6, Cae chi phi lién gem dén vide su thy 56 hang héa trén: Ww ILA a) Chi phi bbe xép dtr bing tin mat: 55.000. AYE AY, s tidn giri ngan hang, s6 cn lai con no. ¥)- Cube van ‘chuyén 20.000, da thanh toan 15.000 ban ©) Tién luong phai tri o dn hang rong KP) 100.000. 4) . BHXH, BHYT, KPCD, BHTN tinh vio chi phi theo ty 1é quy dink. JT. Khéu hao TSCD ding 6 bG phn bén hang 16.500 0 - Chi phi thué mat bing da tra true 1 nim duge phan bé vio chi phi thang nay 10.000. Q- Chi phi khée da thanh todn bang 1ién. mat la 15.000. 7. Chi phi quan Iy doanh nghigp phat sinh trong ky - Tién luong phai tra cho nhan vién quan ly va van phong trong ky: 100.000. - BHXH, BHYT, KPCD, BHTN tinh vio chi phi theo ty 1 quy dink. - Khu hao TSCD diing 6 bd phan quan ly doanh nghigp: 26.500 - Chi phi khde da thanh toan biing tién mat ld 15.000. 8. Xe dinh két qué tigu thy trong ky. Yeu 1. Dinh khoan cac nghiép vu kinh té phat sinh trong ky. 2. Giai thich cach xit ly cde giao dich 6 nghiép vu (1) va (3) 3. Cho biét loi nhugn gOp ctia hoat déng bin hang va Igi nhugn thuan cia tieat ding kinh doanh tvong ky. (1) NEAR ASH et BPD. sc AY EVA TR Abels OID,. see OTK ASB 5S 0D. 6VD, Co TEAS: ATD.ODD..... CAPA TB A Luo ATT wsrnsonl BA be EAR AK GAM 5. OUR, (el TK. ASE... 8 ANDO, GAMALA, 2.552.000. af THM NS TK OAM. 20s GO TKSAA.8. 228 OD, seven TK ANQ.. ALLODD. (3) STE AB eA’ ASOT. eh QITKSA ASD .00D NeTKEde: 00.000 ThS, Hé Phude Ding _ 74 SC TAGE B00 -600Cx. TK ASB. C82. ANG. TK A ean — Re) GTB 65% AD... WIM coco APR PB css CL TKEAL 2 AAD... se CL TMC AR: Ao. 90D GaP TK SH. ed PID ce . OTK AD IQ ae (Be) EME. TEE. atu aa TH ADA @ Vii aban glo er Vii abuser thud... LO gep a. = Gao. pa’ sca AM... 24D EME) ThS. Hé Phuée Ding _ 75Bai 18: Doanh nghiép san xudt BB sin xudt sin phim X, trich cde nghiép vy phét sinh trong thang G/N nhur sau: (DVT: 1.000 déng) 1. Ung truée cho céng ty ABC 100.000 dé mua vat ligu 2. Nhdp kho vat ligu ctia cng ty ABC tri gid 95.000, tidn hang tri vao si 3. Hoan thanh nap kho 100 san phdm X. Biét ring téng chi phi sin xuat phat sinh trong thang 6/N ia 14 250.000, gia trj sin phim dé dang dau thang 14 15.000 va cudi thang kh6ng c6 sén phim dé dang. nding, trude. 4, Xudt kho 90 san phdm X ban true tiép cho khach hang béi gié bin 3.250/sin phim. Khach hang a thanh toan bing chuyén khoan. 5. Chi phi phye vy tiéu thy va quan ly doanh nghiép: - Chi phi tién Itong phai tra cho nhan vién quan ly: 52.000 - Chi phi thué cita hang (tién thué thanh toan hang thang bang tién mat) 2.000 ra |. Xée dinh gid thanh sén pham hoan thanh nhap kho. 2. Dinh khoan céc nghi¢p vy kinh té phat sinh trén. 3. Chi ra trong. nghiép vu kinh té trén, nghiép vu nao khéng lim thay déi tng tai sin ofing nur téng nguén vén cia doanh nghiép. 1). Qiec Aros SPARE pM ene SAD. A DIT oo BEI oo OD. al A) nen TKO, (Ady) (Mit TEE Bon nc. SED CXTKAM. Lod TK ASR (OTK 33 ARK.:..9E-000, ee serene CD TRATA.' bE. 2MAL..200. PROM. cun8 ST LEp. Sen gH p. Boh d joke Tet buid _(e. WIK bled... S202, . OTK BAA... 52.00. Ao) DTK. 6 tide. neh BR, wel TK AM on DDD. ThS. Hd Phude Ding _ 76s ligu cae nghiép vy kinh té phat sinh trong thang 1/N cia doanh nghiép abu sau: (BVT: 1.000 ding) (1) Mua hang héa nh§p kho, chua tra tién cho nguéi bin M 14 50.000; chi phi van chuyén hang vé nhip kho 1.000, tra bang tién mat. (2) Nhap kho 6 hang di duéng thing truéc vé nhap kho la 20.000. (3) Chuyén tién giti ngan hang tra ng cho nguéi ban N Ja 30,000. (4) Xudt kho hang héa ban true tiép khéch hang. gid vén 40.000, gid ban 60.000 da nhan bing chuyén khoiin, (5) Thanh toan ede chi phi nude, vién théng,. & bo phn vin phong 1.000 bing tién mat. (6) Khach hang tra ng cho doanh nghigp bang chuyén khoan 1a 35.000 : Yé Phan anh céc nghigp vu kinh té trén vio Sé Nh&t ky chung, $6 Cai cée TK 112, 156, 331 vi cde Sé chi tiét ca TK 331. Cho biét: SDDK ciia TK 112, 156, 331 Kin lugt 1a 70.000, 60.000, 50,000 (chi tiét ngudi ban M 1a 10,000 va N la 40.000) Phy luc Oda: SO NHAT KY CHUNG “Ching tir . [pa ehilS6 hat sin | - Dién gidi 36 | higu higu| Ngay thang cai | TK co} OtRdp Mo HHH een cfayid | LASB | $4. om. is x - Sad | 60 oop (5) | | taal, chev lip“ Beng | 643. | Asoo ~ vw | Add A_ 12. (6) Ad. | AS0BD «1434 |__| ThS. Hd Phude TPhy Iue 04b: SO NHAT KY CHUNG ThANg: sesso DVT: Ngay Ching tir Séhigu TK | S6 phat thang} | Dién giai Dai ghi ni 6 |_ghiso | Ngay thing sicai}NY |S | no | co (oO [ie Who HH ng spud {5 |.3a4| Shem | phe” she cha te IM ASR. Q) can iy | ASb. [s) Chasfe 85 dealt bah PV) Ba) Ua) Gah KBo bing bat 6.82] 49 tate esi Aig che Ad ts) | anh ple |e 849.) Ald LA on Lf) | tact te ng Ratti vo Lue | asa se Phy Iye 05: Tén tai khoain: Séhigu: .... He. DVT? Ngay Chitng tir 'S6 phat sinh thing) Dién gidi Nhat] 45 T hi s6| $6 higu] Ngay thing ky | img | No 6 [aoe ee 86 du dau nam = _ [310-800 Sé phat sinh trong thang a 1834 | 50 60D | ‘Ab) SM {6 00D! (e) ASA [soy | Céng sé phat sinh thang 35.500 | 50.0 86 dur cudi thang Aas avd, Cong lity ké tor dau quy, ThS. Hd Phude Dang _ 78Phy luc 0S: Tén tai khoan: .... 5, Sé higu: ___ DVT: Ngay Chitng ti Trang] TK ‘S6 phat sinh thang! Nh§t} d6i 6 higu| Ngay thing ky | rig | No Cc [of . $6 du dau nim __: | dp.05D. | . S6 phat sinh trong thang hip ho hag. n8.ngeeoi han_M. 4_| 50.0 = : — AAA | ATO, CD. |D¥Rdip. Kfo hang mac ad ISA |.do-gpp | 4 | Cla) Mid! tetho od {6 om _| | jf Cong sé phat sinh thang ALD] | L_ _ 86 du cudi thang Dor] Phu luc 05 _ _ : DVT: ono [ Neay Chitng tir Trang! TK $6 phat sinh__| thang] Dién giai Nhat| di |_ghi so] Sé higu| Ngdy théng| ky | tng | No co | _ Sé du dau nim {50.000 | Sé phat sinh trong thang _ L | [C1 fie Hho being yniing Zé | AS 5v.0bD CA) n io DL Ald. |4o.00D LL ce — _ | | 3b ol sp 600 | L. || Sé dw cudi thang ep spp | Céng Ity ké tir dau quy ae ThS. Hé Phuée Ding _ 79Phu luc 07: SO CHI TIET PHAI TRA CHO NGUOI BAN Ten ngudi bin: Dia chi: fety|_Chitng tir TK di | Thor |SOphAt sinh Sod phil os fay Dién giai . 3 { 56 | Neiy img |hanCK | No | Cd | No | C6 86 dur dau ki “| uy Hp. prD| 86 phat sink d Yo ligand Niboal 15% [0.000] _ a Cong $6 phat sinh v.00 00 Sb du cusiky 0D Phu luc 07: SO CHITIET PHAT rea CHO NGUOI BAN Rely Ching tir ae TK abi | Thai S6 phat sinh S86 du 83 | $6 | Neay 8 img |hanCK| No | co | Ne | Co Ls a SO du du ky * 40.800] 88 phat sinh (9) K tin’ a ng foo | 8 30.00 = & i sinh ec |_| 8° emoubiky 40 oD ‘ThS. Hd Phude Ding _ 80Bai 20: Ngay 10/9/N, khéch hang chuyén khoan tré ng cho doanh nghigp la 100 trigu dng. Cé mot 6 tinh hudng phat sinh lign quan dén ghi chép ké tofn nhur sau: (DVT: Trigu déng) LNg TK 112: 10 COTK 131: 10 Ne TK Ale «10D 2. Ké todn quén ghi sé ké ton nghiép vy kinh té nay Co NEAR: LOD, 3. Ng TK 112: 1.000 CéTK 131: 1.000 4. Ké toan ghi s6 ké todn nghiép vy kinh té nay 2 [an 5.No TK 131: 100 COTK 112: 100 6.No TK 112: 10 COTKIZI: 100 Yeu cdu: 1. Xe din Jogi sai s6t eita cde tinh hudng trén, ay va thye hign vige stra chita sai ké toan. p sita sai vn dung trong cdc tinh huéng sai sét nay phat hién sau khi da cng s 2. Néu tén phuong p s6t trén sO ké todn. G 3. Nhan xét anh hudng (néu cd) eda cdc tinh hudng dén Bang cAn d6i tai khoan va Bang fn déi ké fag. ANB. TE. ALR ole A TD omer TRA ADD pssiisisnnenneininsnneiensiinnnsste (S. Bt Ken gf. GO oD BED... ia Ts wre 7 gf wan Me. TK ade... LAMA... IM. TEAM ab AD - GMB. dn), phi. ching... hisp, fee SM. TK Adeb. C 40), Eee ar de ete) Pte ae. ra’ "BA Qhi m tar he Ap 3x ThS. Hd Phuée Ding _ 81 eats gh 6 Geo. NB TK AL: UD) aa 400 TKI! (in) Co TK! LODTheo hop ding bio hiém duige ky két vao ngdy O1/11/N, Cong ty sn xudt A da mua bio higm chay nd cha phan xuémg sin xuit va dé. dng dit phi bio hiém, cho 12 thing (tinh tt nety O1/12MN) bang tién giri ngan hang 1a 120 trigu déng cho Cong ty bao hiém B. ‘Yeu cdu: a L&p cae dinh khoan vé giao dich mua va thanh toan phi bio hiém (neay 01/12/N) va nghigp vu didu chinh phi bao hiém (ngdy 31/12/N) tai Cong ty A. Biét rang céng ty A lip BCTC hang thang L4p cde djnh khoan vé giao dich mua va thanh toan phi bao hiém (ngay 01/12/N) va nghigp vu digu chinh phi bio hiém nay & cudi mdi ky ké ton tgi Cong ty A. Biét ring cng ty A lap BCTC hang thang Lap cée dinh khoan v8 giao dich nhan phi bao hiém (ngay 01/12/N) va nghigp vu dieu chinh doanh thu phi bio higm (ngay 31/12/N) tai Cong ty B. Biét ring edng ty A lap BCTC hang any, p cic dinh khoan vé giao dich nhfn phi bao hiém (ngay 01/12/N) va.nghigp vu diéu chin doanh thu phi bio hiém nay & cudi mdi ky ké toan tai Cong ty B. Biét rang cong ty A lap BCTC hang qu. Nhén xét sy anh huéng (néu c6) dén Bang can déi ké toan va Bio cdo két qua hoat dong kinh doanh 6 Céng ty A va B néu ké toan khong thye hign nghiép vu (bit toan) digu chinh & ngay 31/12/N (hode diéu chinh 6 ngay két thic ky ké toén). Néu cdc nguyén tic ké toan van dung dé thy hign ede bat toan digu chinh vio cudi ky ké toan néu trén. ThS, Hd Phude Ding _ 82Bai 22: Dé hoan tét mt chu trinh ké todn thi cdc don_vj ké todn cdn phai thye hién cde but toan digu chinh tai thoi diém cudi ky ké todn. Hay Iva chon mt trong bén loai nghiép vy (but todn) diéu chinh cudi ky va tuong tg v6i bit toan diéu chink dy hay: a. Minh hoa mot nghiép vu kinh té tai chinh va trinh bay xir ly ké todn (\inh todn va dinh khoan) ve vige diéu chinh nay. Luru ¥ nghigp vu minh hoa phai ghi r thdi gian, ndi dung va quy m6 nghigp vy (86 tin ciia nghigp vy) b. Trinh bay sy anh huéng dén cde yéu td bao cdo tai chinh c6 lién quan (gdm: tai sin, ng phai tra, von chit sé hitu, doanh thu, chi phi va loi nhugin) do vige bd qua (khOng ghi nhan hoc khdng xit ly) Jogi bit toan (nghigp vu) digu chinh nay. ThS. Hé Phuée Ding _ 83Bai 23: Tom tit Bang cfn di tai Khoa va $6 Nhat ky chung cia COng ty C nu statins 7 BANG CAN DOI TALKHOAN ‘Thang 11/N DVT: Trigudéng Tén tai 56 du dau ky Sé phat sinh trong ky Sd du cudi ky Khoan (sb niu TK) | NO for) No ce No Co mn 70 120 90, - oi 21.000| 210.000 Tang cing | 30.000| 30.000 90.000 90.000 SO NHAT KY CHUNG Thang 11/N DVT: Trigu ding Naty thing, Chiing tit Din git 86 higu TK 86 tin, ghisé | Séhigu | Ngay thang No co, BNOO! 331 2 1 PNOO! 153 331 __ PX001 . 621 152 ic PrOoL Ww ie eee eee 0 Cong : 89.008 Yéu cau: 1. Hay trinh bay ndi dung cia 4 nghiép vu kinh té dau tién trén S6 Nhat ky chung 6 trén. 2. Hay phan tich anh inréng lan hugt ciia 4 nghigp vu kinh té dén (can bing ké toan) phurong trinh ké - ton, 3. Nhfin xét tinh ding din trong vie chuyén sé ligu tir $6 Nhat ky chung sang S6 Céi cae tai Khon cia Cong ty. "4, Hay cho biét téng tai sin cba’ Cong ty 6 thoi diém nay 01/11/N va ngay 30/11/N lin not 1a 30.000 va 70.000 khong ? Giai thich ? ‘ThS. Hé Phurée Diing _. 84CE Nah oh 8 Aa. Te 0, TSCO hd, ha Aloo min, 180 Ad. Rev Cab voc phar Ai... Che NE Pha af, curr tht yqeh fan, Phat i, cun KH. doa. | | i 2 2 | : : Mhusica.tad, (Deco. gat. nip NI... Meal aha Til nth da.agdd. bor et a AB. ag. v4 sol NAB ACS de DER, Tonud Ltn. au el. fone WM aun Dy ey a a. Hel “oyNOV Bad 6 ligu dudi day trén Bang can d6i ké toan etia doanh nghigp B&B vao dng) Bai 24: Hay trinh biy c4 ngay 31/12IN. (BVT: Tri 1, Nguyén gia TSCD hitu hink: 500 2. Gia tri hao mon TSCD hitu hi 100 3. Téng sb dur Ng eda TK 131 — hai th cia khdch hang la 400, trong 46: ~ DuNoTK 131 —M: 200, dén ban santas ito eg 16 - Du NoTK 131 —N: 150, dén han 15/3/N+1. 1 t = Du COTK 131 =P: 50, dén han 15/2N+1—> NU pla” a - Du No TK 131 — Q: 100, dén han 15/3/N¥2 9 TS Je Ver, N 4, Tong sb dur C6 ofa TK 331 — Phai tri cho ngudi ban 18 600. trqig dé: hte L - Du No TK 331 ~ A: 100, dén han 15/2/N+1 - Du C6 TK 331 ~ B: 400, dén han 30/6/N+1 HEWES Bes Ihe | = Du C6 TK 331 ~ C: 300, dén hgn 30/3/N+1 5. Hang héa: 1.200 6. Phai tra ngudi lao dong: 60 \7. Tién gui ngdn hang: 180 “8, Thué va cde khodn phai nép Nha nude: 30 9. Vay va ng thué tai chinh: 580 10. Vén dau tu cita cha sé hitu: 800 S11. Tien mat: 40+ 12. Loi nhudn sau thué chua phan phéi: 50 (Du No) 13, Quy dir phdng ti chinh: 150 14, Dy phong ng phai thu khé di: 20 (Du C6) +15, Tam ting: 15 16: Quy khen thudng phic loi: 45 | BANG CAN DOI KE TOAN | Neay Ad... thang de... nim... DVT shui. aay Tai san Ngudn vin | eee | | 1 AD = AND. S00. __| Téng efng NV ThS. Hd Phude Ding _ 86iin gti ngén hing 2.800; ° Trong a6 ADs thu cia khich hang (Digg) _ + Phat rong Cy = Pha ts eb dom vi A (Du Ge) S460 1K 334-Phii tnd ngudi lao dng ~ Phi thu eva don vi B (Du@) NPT 100 TK 341-Vay va ng thus tai chinh, ¢ Y TK, 152-Neguyén ligu vét ligu 1.200 TK 411-Vén dau ty chit sé hw F600 TK 155-Thanh pham 1.540° TK 414-Quy dau tu phat trién 300 TK 2U-TSCD hitu hinh 3.000 TK 421-Loi nhudin sau thud chua PP 800 ‘TK 214-Hao min TSCD x B- Trong thang U/N c6 cite nghiép vu kinh té phat sinh nhw sau: (DVT: 1.000 déng) it ligu chinh ciia don vj N nhép kho theo gia mua: 700, chua tra tién. Chi phi van nhap kho la 20 da thank todn bing tién mat. tra tién bang chuy 1. Mua ngur chuyén vat 2. Don vi Doanh nghigp chuyén tién giti ngan hang tra hét ng cho don yiN. sn khodn qua ngan hang: 260. Nh§p kho vat ligu phy eda don vj M chuyén dén, tri gid 1.200, tién hang trir vao sé.tién dai truve, Chit Diing tién mat tra hét ng long cdn bé céng nhan vién 6 ky truée. ae hu bd sung vén kinh doanh m6t thiét bj san xudt trj gid 600. Xudt vat ligu chinh ding trye tiép cho sn xuét sin phim: 1.250. ea aw Xudt vat ligu phy ding true tiép cho san xudt sn phim: 300, ding phuc vu chung & phin xuong: 200 9. Tinh tién Jong phai tra trong ky; = Tién hong céng nhan san xudt san phdm: 800. ~ Tién luong nhn vién quan ly phan xuéng; 200. in ban hang: 400. ; in long eta nhan v - Tién long eda niin vién quan ly doanh nghiép: 100. 10. Trich BHXH, BHYT, KPCD, BHTN tinh theo ty 18 quy dinh. 11. Trich khdu hao thiét bi san xuét: 140, khéu hao nha xuéng san xudt: 60, khéu hao cira hang: 30 vai khdu hao toa nha quan ly doanh nghigp 40. 12. Tinh tién din ding cho san xudt phai tra cho Céng ty dign 20, ding 6 cita hang 8 va ding & bo phan quan ly doanh nghigp 12. 13, Cée khoan chi phi khiie bing ti phan quan ly doanh nghigp 14 20. 14, Xudt kho thanh phim gai di bin cho cOng ty A, gid xuit kho: 300, gid bain: 450. mat phit sinh & phan xuéng: 25, 6 cita bang fi 12 va & bd ThS. Hd Phuée Ding _ 87 mat 1.800’ TK 331-Phai wa cho ngudi bén (Du C6) (1.200" a