Bookbooming

Chirong 1: Ban chat va doi tucmg ke toan.

Bai tap 1: Chi ra dau la nghiep vy ke toan cua Doanh nghi?p Ba la (trong ky k l toan.)
va giai thich lien quan den doi tucmg ke toan nao:
1. Ban giam d6c phat hifn thay mpt s6 nhan vien di l&m muon.
2. Chi tien mat de d5ng bao quang cao trong 4 quy.
3. Ban giam doc de xuat quet the tir cho ngiroi lao dpng.
4. Thue cong ty A dSn lap d5t he thong the t£r.
5. Nop tien m5t v&o kho bac nha niroc de tra thue.
6. Nh£n tnrcrc tien thue VP cua ong A (thue ca nam)
7. Mua chju mpt bo ban ghe v5n phong.
8. Thanh tOcin tien m5t cho viec van chuyen bdn ghS van phdng (a cau 7).
9. Ban giam doc tuyen mot pho phong ke toan mcri.
10. Thanh ly bp may vi tinh thu ve tien mat.
11. Dung tien giri ngan hang mua Co phieu.
12. Giam doc dung tien rieng de mua qua tang va.
13. Thu hoi dirge khoan tien nor tir Cty X (Tien mSt)
14. Chi phi di$n thoai trong thang T da tra bang Tien mat
15. Chi tien mSt tam ung cho can bo di cong t&c.
16. Pho phong ke toan dirge cong ty trang bi mot di?n thoai di dgng de lam viec.
17. Mang 1 chiec oto di gop von lien doanh.
18. Mua v5n phdng pham cho cong ty Mng tien mSt.
19. Pho phong ke toan tu- mua them mpt dien thoai di dgng de giai quylt viec rieng.
20. Ban chju mpt so co phieu cho Ong A.
21. Giam doc kinh doanh dam phan mua Nguyen vat lifu voi nha cung cap.
22. Mua m<jt lo hang Nguyen v$t li?u thanh toan bSng TGNH.
23. Ngurcri ban cho hircmg chiet khau thanh toan 5% bang Tien mat
24. Chi tien m5t tra tien thue cong ty v? sinh den l&m v? sinh trong thang.
25. Tap hop cac ve cau pha da chi khi su dung 6 to trong thing T.
26. Thu dirge tien lai tir hoat dgng dau tu tai chlnh.
27. Chi tien m5t khen thircmg ngucri lao dong.
28. Nhan dugc don dat hang cua nha phan phoi X.
29. Ban mpt lo hang thanh pham... ngirai mua chira tra tien.

Dai hoc Ngoai thiro’ng

 Bookbooming

30. Chi phi van chuyen lo hang ban (or cau 29) da tra bang Tien mat.
32. Ph6 phong ke toan vay muon ti6n rieng cua nhan vien Thu Quy
33.Mua o to bang tien gui ngan hing.
34.Mua bao hiem cho xe o to bang tien mat (ca nam)
35.Tra luang cho nguai lai xe bing tien mat hang thang.
36. Nhan vien thu quy vay tiln ngan hang de mua nhJ.
37.Lap quy khen thuong, phuc lai tir nguon lgi nhu£n hang n&m.
38.Vay ngin han ngan hang (chuyen vio tii khoan Tien gui ngan hang)
39. Tinh hinh tai chinh cua nguai mua hang (cr cSu 29) dang kh6 khan.
40.Chi tien mat de sua chua van phdng.
41. KS todn lap khoan du ph6ng n<jr kho doi doi voi nguai mua hang (a cSu 39)
42. Xult kho mpt 16 hing dem gui bin
43.Su dyng hSt 5 bp van phong pham trong thang T.
44.Chi tien m it d l d£t bao cho van ph6ng cho 4 quy.
45. Pho phong kS toan xin tir chuc.
46 .Nhan gop von bang tai san la 1 nha xucmg 1000m2
47. Ph6 phong ke toan xin thoi viec va xin chuyen cong tac.
48. C6ng ty Ba la cong b6 ket qua kinh doanh co lai.
49. Ban giam doc hpp xac dinh mute chia lai cho co dong.
50. Chi tien mSt thanh toan cac co dong den lay lai.
Bai tap 2: Lap bang can doi ke toan. Tinh den ng&y 31/12/2007 Doanh nghiep X co
cac thong tin ke toan sau: (don vi tinh: tri?u dong)
1.Nguon von kinh doanh: 2500 11.Cong cy, dyng cy: 3
2.Tiln gui Ngan hang:250 12.Hing gui ban: 60
3 .Diu tu chung khoan ngin han: 30 13.Tii san CD hftu hlnh: 1800
4.PhAi tra cho ngudi b£n:40 14.Vay ngin h<in:80
5.H4ng hoa: 300 15.ThuS v i cdc khoan phai npp nha nude: 30
6.Dau tu dai han: 200 16.Phai tra ngucri lao dpng:20
7.Lgi nhuan chua phan phdi: 85 17.Tien m$t:40
8.Phai thu khac: 5 18.Phai tra, phai npp khac: 4
9.Tam ling: 4 19.Chi phi tra truac ngan h?n: 12
10.Nguyen vat Ii?u: 25 20.Quy phuc l<jri xa hgi: 15

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21 .Phai thu cua khach hang: 45

Tai san Nguon von
TM san ngan han Nor phai tra

Tai san dai han Von chu sff hiru

Tong Tai san Tong nguon von

B&i tap 3:
Dien vao cac o trong sau:
Tai san Nguon von
Tai san ngSn han 420 Nor phiii tra
Tien mat 60 Vay ngan han Ngan hang 85
Hang hod Phdi tra cho nguai ban 60
Phdi thu cua khach hang 75 Thue va cac khoan nop nha nuoc 20
Tai san dai han Von chu s& h&u
Tai san co djnh Nguon von Kinh doanh 1100
Dau tu dai han khac ISO Lpi nhugn chua phan phoi
Tong Tai san Tong nguon von

Tong doanh thu thuan la: 1460 tr dong; Tong chi phi phat sinh trong ky ke toan la:
1205 tr dong.Lgi nhuan chua phan phoi = Doanh thu thuan - Tong chi phi.
Bai tap 4:
Vi du:Lap bang can d6i ke toan. Tinh den ngay 31/12/2007 Doanh nghiep Y co cac
thong tin ke toan sau: (don vi tinh: trieu dong)
1. Vay dai han ngan hang 600 8. Tien gui Ngan hang 500
2. Tra trucrc tien thue van phong 9. Dau tu dai han: 300
(trong 1 nam) 60 10. Phai thu cua khach hang: 250
3. Hang hoa 900 11.Nguon von KD 1800
4. Tai san co djnh 1400 12.Lai nhuan chua phan phoi: -100
5. Hao mon TSCD (360) 13.Quy dau tu phat trien: 200
6. Tra trucrc tien mua hang hoa 300 14.Quy phuc lai XH: 200
7. Tien mat: 200 15.Hang mua dang di duang: 100

Dai hoc Ngoai throng

 Bookbooming

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Bai tap 4.Dien vao cac o

Tai san Nguon von
Tai san ngan han 3000 Ny phdi tra (a)
Tien mat 250 Vay ngdn han Ngdn hang 1000
Tien pin ngdn hang (g) Phdi tra cho nguai ban 300
Thue GTGT dau vao 100 Phdi tra nguai lao dpng 200
Hang mua dang di ducmg 150
Hang hod 1600
Tai san dai han (e) Nguon von chu sir hiru (b)
Tai san co dinh (f) Nguon von Kinh doanh 5500
Hao mon tai san co dinh (500) Lpi nhudn chua phan phdi 600
Dau tit dai han khac 1500 Quy dau tu phdt trien 400
Tong Tai san
STong
i nguon s r~
von (?) ......

Bai tap 5 Bien vao cac o.

Tai san Nguon von
Tai san ngan han (a) Nqtphai tra 500
Tien mat 200 Vay ngdn han Ngdn hang 100
Tien gui ngdn hang 1200 Phdi tra cho ngucri ban (f)
Phdi thu cua khdch hang 100 Thue va cac khoan nop nha nude 50
Hang hod 1500
Tai san dai han (b) Nguon von chu sis hfru (e)
Tai san co dinh 2000 Nguon von Kinh doanh 5000
Hao mon tai san co dinh (300) Lpi nhuan chua phan phdi (g)
Dau tu dai han khac 800 Quy khen thuang 200
Tong Tiki san (c) Tong nguon von m

Bai tap 6: lap bang Tai san - Nguon von.

Npi dung
1. Tien mat: 491.000
2. Nguon von kinh doanh: 3.160.000
3. Vay ngan han: 210.000
4. Thue GTGT dau vhol.850
5. Thanh pham: 116.775
6. Hang gui ban: 50.000
1. Nguyen vat lieu: 250.500
8. U"ng truac cho nguai ban: 270.000
9. TSCD hiru hinh: 2.350.000
Npi dung
10. Hao mdn TSCD huu hinh: (432.000)
11. Phai tra ngucri ban: 193.850
12. Phai thu khdch hang: 170.000
13. Phdi tra Ngudi lao dpng 21.150
14. Phai trd khac.5.625
15. Thue GTGT 50.000
16. Lgi nhuan chua phan phoi: 255.000
17. Tien gui ngan hang: 627.500

Dai hoc Ngoai thiro’ng

 Bookbooming

Bai tap chircnig III: Phtnmg phap Tai khoan ke toan

BM l
Hay phan tich, djnh khoan va ghi vao tai kho&n chO T cic nghiep vu kinh te phat sinh trong doanh
nghi?p A nhu sau:
( don vi tinh : 1.OOOd).
1. Rut tien giri ngan hang vh nhap qui tien m a t: 15.000.
2. Mua m§t lo h&ng trj gia 120.000, ti£n chua thanh toan cho nguoi bin, hang chua v6 nhap kho.
3. Vay d&i han ngSn hing de mua m§t tai sin co dinh huu hinh c6 gid trj: 150.000.
4. Chi tiSn giri ngan h&ng d l tra luomg cho nhan viSn: 20.000, nop thue cho nha nuoc: 7.000.
5. Vay ngin han ngSn hing d£ tr i cho nguai b in 100.000.
6. L6 Mng mua a nghiqp vy 2 da v6 nhap kho du.
7. Rut tien giri ngan h&ng de dau tir m§t so chung khoin ngin han c6 gia tri : 70.000
8. Mua nguyen v |t lifu, trj gi& 18.000, da nh |p kho d\l. T iin hang thanh toan bang tien tarn img.

Bai 2
Tai doanh nghiep B trong ki c6 c&c nghiep vy kinh te phAt sinh sau (dcm vi tinh : 1.000d)

1. Rut tien giii ngan hang v6 nhap quT tien mSt de chi tieu 25.000, da nhap qui du.
2. Nh$n von kinh doanh do nha nuoc cap bang tii sin co djnh hOru hinh da dua vao sir dung 6 bo
phan kinh doanh, nguyen gid 460.000.
3. Mua mpt 16 hang trj gia mua 180.000, hang da nhap kho du, tiSn hang chua thanh toan.
4. Mua m<jt s6 cong cy, dyng cu ve nhap kho tri gid mua 12.000 da thanh toSn bang tien mat.
5. Vay ngan han cua ngan hang de thanh toan cho nguoi ban 100.000.
6. Mua mpt lo hang trj gia mua 240.000, hing d2 vS nh£p kho du, tien hang thanh toan bang tiSn
giri ngSn hing 100.000, s6 con l?i chua thanh toan.
7. Nguiri mua thanh toan tien mua hang bang tiin mat 200.000 da nhgp qui du.
8. Nhan von kinh doanh do nhd nude cap bang tien chuyen vao tai khoan tien giri 300.000, bing
c6ng cy dfi dung da nhap kho 60.000.
9. Xuat qui tien mSt de tri cho cong nhan vien 10.000, tra cho ngucri cung cap hang hoa 30.000.
10. Vay ng8n h?n ngfin hang de thanh toan cho nguoi bin 60.000.

Yeu cdu: Hay djnh khoan cac nghiep vu kinh te phat sinh trong ky cua doanh nghiep.

BM3
Trong m§t doanh nghiep nha nu6c A co c4c s6 li?u sau: (Dcm vi tinh: lOOOd)
I. So dur vao thfri diem 30/11/1999 cua cac tai khoan ke toan:

Tai khoan 211: 7.500.000 Tai khoan 311: 3.700.000

Tii khoan 214: 430.000 Tai khoan 331: 890.000
Tdi khoan 111: 700.000 Tai khoan 334: 158.000

Dai hoc Ngoai thirong

 Bookbooming

i u i r v jiu c iii I i i . . 1 .O J U .U W J Tai khoan 333: 55.000

Tai khoan 131: 375.000 Tai khoan 341: 700.000
Tai khoan 138: 63.000 Tii khoan 411: 15.570.000
Tai khoan 141: 20.000 Tai khoan 414: 178.000
Tai khoan 153: 625.000 Tai khoan 431: 249.000
Tai khoin 156: 12.564.000 Tai khoin 441: 1.567.000

II. Trong thing 12/1999 c6 cic nghifp vy kinh t&phit sinh sau:

1. Vay dii han ngin hang d£ mua mgt tii san c6 djnh httu hinh c6 nguySn gia 200.000, tii sin da
dugrc dua vao sii dyng .
2. Mua mgt lo hang co trj gii 50.000, tien thanh toin m$t ntia b&ng tien m|t, so cdn l?i ky nh§n ngr,
hing chua ve nh£p kho.
3. Nhi niroc cap m§t tii sin co dinh httu hinh cd nguydn gii 120.000, m$t s6 cflng cy c6 trj gia
35.000, da dua vao ph\ic vu cho ho^t dpng kinh doanh cua don vj.
4. Rut tien giri ngan hang de nhap qui tien m?t 70.000, da c6 giiy bao n<? cua ngan hang.
5. Tam irng cho can bg di mua hing bang tiSn m$t 15.000.
6. Khich hang thanh toan tien bin hing bang ngan phieu nh?p qui 143.000.
7. Xuat qut tien m$t de tri lucmg cho cdn bg 85.000, tra vay ngin h^n ngan hang 67.000, npp thue
cho nha nude 20.000.
8. Vay ngSn han de thanh toin cho ngudi bin 34.000.
9. Chuyen qui dau tu phat trien bo sung nguon von dau tu xay dyng ccr ban 60.000.
10. Thu cac khoan thu khac bang tien mat n$p qui 27.000.

Yeu cau:
Lap dinh khoan ke toan cac nghiep vu kinh te phit sinh, md tai khoan chCr "T" v i tinh s6 du cudi ky
cua cac tai khoan vao cuoi thing 12/1999.

Dai hoc Ngoai thipang

 Bookbooming

Chuomg 5.
NhSn dien cac chi tieu va phutfng phap lap bao cao IlTu
. /»• ,.w A f-illnfff)
chuyen tien te
TCKTc$p nh$t: 15/03/200?
B io c io I1A1 chuyen tf&n t§ l i mgt trong c ic b io d o t ii chinh m i die doanh nghl$p phai l$p de cung cap thong
tin cho c ic dffi tilin g stir dyng. Trt/dc d&y b io c io lull chuyen tftn t£ c6 th e du^c l$p ho$c khdng tuy theo kha
n ing v i dfeu kl$n cua doanh nghl$p, nhimg hl$n t*l, b io c io lull chuyen tfin t£ dS trd thanh b io cao bat bugc
phii l$p d£ cung c£p thdng tin. C ic vSn tfS phip ly lien quan d£n b io c io luTu chuyen tfcn t$ d i durtfc quy djnh
trong lu$t k£ toin, chuSn m y t ke to in (Chu£n m yt sS 24) v i th6ng tu* hutfng d in thi/c hi^n (Thong tu*
1 05/ 2003-TT-BTC ngay 04.11.2003).

M$c du bio cio Iu\j chuy&i tfen t£ co tic dung quan trpng trong vi|c phin tfch, dinh gii, dy bio khi ning t^o ra tien, kha
ning dSu ti/, khi ning thanh toin,... nhSm glup cic nhS quin ly, cic nha <J3u tu* v i nhffng ai c6 nhu cau sur dyng thong tin
co nh&ng hieu bi& nhSt djnh doi vdi ho?t d$ng cua doanh nghiep nhi/ng nh|n thut ve 3 m quan trpng cung nhu' lifting
thong tin di/gc chuyen til tif cic bio cio niy van c6n thyc sy* chifa rfi ring th|m chf c6n rSt md ho doi vdl nhiSu ngifcfi,
ngay c i v6i nhuTig nguictf lim cong tic k£ toin.

Bil vi€t niy nhSm giii quyefc mgt trong nhtfng thich thut dfifi vdl ngifftl dgc v i ngufti $p bao cao IlAj chuyen hen te, do la
vi£c nh$n di£n cic chi t£u va phifdng phip J|p cic chi tieu cua bio cao Iifu chuyen tien te theo quy dinh cua die do ke toan
ip dyng cho cic doanh nghiep Vift Nam.

Nhu* chung ta deu biet, de If p bio cio ti/u chuyen tien te thi doanh nghiep c6 the I$p theo mot hoSc ci hai phifdng phap:
phifdng phap tryt tiep v i phifdng phip gian tiep. Tuflng u'ng v6i moi phutfng phap co mau bio cao rieng, nhi/ng mlu bao
cao cua hai phifdng phip chi khac nhau d phein luu chuyen tien tu' hoat dgng kinh doanh.

Sau day Ian IifqJt di vao tim hieu bio cio iifu chuyen tien te theo tifng phutfng phap.

- Theo phifdng phip tryt tiep: 0|c diem cua phifdng phip niy li cic chi tiSu difgc xic ISp theo cic dong tien vao ho?c ra
li§n quan tryc tiep den cic nghiep vy chu yeu, thifdng xuyen phat sinh trong cac lo^i ho^t dgng cua doanh nghiep. Ia n so
phat sinh va dg Idn cua lo?i nghiep vy Mnh te inh hifdng tn/c tiep den lull chuyen ben trong ky ke toin cua doanh nghiep.

+ Doi vdi hoat dgng kinh doanh thi d6ng tien phat sinh chu yeu lien quan den hoat dgng ban hang, cung cap djch vu va viec
thanh toin cic khoan ng phai tra lien quan den ho?t d$ng san xuit kinh doanh. Do v$y cic chi tieu thuoc Iifu chuyen tfen tif
ho?t d^ng kinh doanh thifdng bao gdm: ten thu tif bin hang, cung c5p djch vy va doanh thu khic, tiSn da tra ng cho ngi/di
cung cap hang hoa, djch vy, tien tra cho ngufri lao dpng, ben da n^p thue....

+ Doi vdi ho^t d$ng dau tif thi d6ng tien phit sinh chu yeu lien quan den vl§c mua sim, thanh ly, nhu’dng ban TSCO; xay
dyng cd bin, hoat dgng cho vay, mua bin cic c6ng cy ng cua ddn vj khic, hogt d^ng d3u tif vao cic ddn v{ khac. Do vay,
cac chi tieu thu§c IiAj chuyen tiSn tLf ho?t d$ng dSu tu* thuftng bao gSm: thu v2 thanh ly, nhifyng bin TSCD, thu nd cho vay,
thu hoi cic khoan v6n dau tif vio ddn vj khic, chi mua sSm TSCD, xSy dyng cd bin, chi cho vay, chi dau tif vao cac ddn vi
khic.

+ Doi vdi h o # dgng til chinh thi dong tien phit sinh chu ySu lien quan den cic nghiep vy nhan von, rut von tir cac chu sd
hu\j v i cic nghiep vu di vay, tra ng vay. Do v?y cic chi d£u thu$c luU chuyen tfln tif hoat d§ng tii chinh thifdng bao gom:
ben thu do chu sd hffu g6p von, tien chi b i von gdp cho chu scf hffu, tien vay nh|n du*dc, tten tri ng vay...

Ngoai ra n€*j doanh nghiep cc sir' dyng ngc?i t? trong giso djch thi khoin chSnh Ifch ty gia hut uudi tio uinrt gia iai so du
cuoi ky cua ben v i ti/dng ben bing ngoai te khi lap bio cio lull chuyen ben t# cung la mot chi tieu nSm trong bao cao Iifu
chuyen tien t? cua doanh nghiep. C6 the mo ta dong ben vao, ra tif cic ho^t dgng khic nhau qua sd do tii khoin tong quit
nhu sau:

Qua sd do tren co the th5y ring dong tien vio ho§c ra dong thdi lifin quan den ca 3 hogt dgng: hoat dgng kinh doanh, hoat
dgng dau tu*, ho^t dgng tai chinh. Nen de phan tich ding tien vio, ra gSn vdi tuhg hoat d^ng can thiet phal phan loai noi
dung cua tifng khoan thu, chi theo tifng loai hoat dgng. Day chinh la dSc di£m cua phifdng phap lip bao cio theo phifdng

Dai hoc Ngoai thu5o,ng

 Bookbooming

,— K uv. m= i^ ..to utumj Ld uang ae cap. I neo chung toi, de thuan Idi va de dang khi lap bao cao lu'u chuyen tien te Iheo
phu'dng phap tryt tiep, can phan ioai noi dung cac dong tien vao. ra theo cac butfc:

Butic 1: Phan Ioai dong tien vao, ra gan vdi cac nhom tai khoan theo so do tren.

Bi/dc 2: Tir Butic 1 xac dinh dong tien vao, ra lien quan den ho?t dong tai chinh - Day la hoat dgng co tan suSt ve nghi^p vy
lien quan den tien khong nhieu va rat de nhf n di?n.

Butfc 3: Nhan difn va xac djnh d6ng tien vk>, ra lien quan den hoat d§ng dau tu* - C3c nghi^p vy lien quan den tiSn cua
hoat dong dau tu* cOng co tan suat thap, de nh$n dl?n do tfnh d<fc thu cua no.

Butic 4: Sau khi lo?i tru* dong tien vbo ra cua 2 ho?t dgng ngu tren, sS x3c d|nh nhanh ch6ng ddng tfiin vao, ra cua ho^t
dong kinh doanh.

Mgt van de can lu'u y doi vdi cac doanh nghiep nhd co khoi lu^ng nghi£p vy lien quan den tfi§n phat sinh khong nhieu thi
di/a vao cach xac djnh nhu* trgn de thi/c hl?n mgt I3n who cuoi thang; Doi vcfi nhOftg doanh nghi^p k3n o5 khoi Itftfng nghlfp
vu iien quan den den phat sinh nhieu thi dinh ky 10 ng^y nen di/& vk> cich x^c djnh nhu* tren de thyt hi#n m$t ten, sau do
den cuoi thang se cong don de x3c djnh lu’u chuyen tien cho th^ng (quy, n5m).

- Theo phu'dng phap gi^n tiep: bao c io lu'u chuyen tien t? theo phu’dng phap gian bep theo quy dinh hifn nay chi thi/c stf
gian tiep cf phan lu'u chuyen tien tu* hoat dgng kinh doanh, con 2 phan, IlAj chuyen tien ho$t dgng dau bJ va Iut» chuyen
tien tir hoat dong tai chfnh dude x ic djnh theo phu'dng phap tryt tiep - Vi^c x ic l$p nht/ vfy cung td ra phu htfp bdl myc
tieu cua phu'dng phap nay la xac lap m5i iien he gitta Idi nhu^n vefi li/u chuyen tien de giup ngufri nh|n thdng bn thSy ring
khong phai doanh nghif p co lai la co tien nhieu, doanh nghifp bi lo thi co tiSn it ho3c khong cd tiSn. Vein de IS ben n§m d
dau, d dau ra v i dung cho myc dich gi, ma d§ d$t trong mol lien h f vdl l^i nhu$n thi hSu he* Kfl nhu£n dut?c tao ra tCf
hoat dong kinh doanh.

Cac chi tieu thuoc lu'u chuyen tien tir hoat dgng kinh doanh theo phu'dng ph3p gian tiep co the nhan di£n de dang qua cong
thut sau:

Ldi nhuan trifdc thue = Doanh thu - Chi phi tao ra doanh thu

= (Tien + Nd phai thu) - (Tien + Hang ton kho + Chi phi tra tri/tic phan bo + N<? phai tra + Khau hao + Du* phong + Chi phi
lai vay).

S # Hjpng ddn vj T%fchCi tM chlnh n im 3004

mmr v ri hovt

W<«i4rc BJft* ^ duft ^rdiATe

= Tien (lu'u chuyen) + Nd phai thu - Hang ton kho - Chi phi tra tri/dc phan bo - N ? phai tra - Khau hao - D y phong - Chi
phi lai vay.

® Lu'u chuyen tien = Ldi nhuan tri/dc thue + Khau hao + Di/ phong + Chi phi 13i vay + Hang t3n kho - Nd ph^i thu + Nd
phai tra + Chi phi tra trutfc phan bo.

Qua cong thCrc nay thay r5ng, lu'u chuyen tien tu* iioat dgng kinh doanh neu difdc xac dinh b5t dau ttf Idi nhufn tardc thue
thi cac chi tieu dieu chinh bao gom: Kh§u hao (dieu chinh t3ng), DiT phing (dieu chinh t3ng), Chi phi lai vay (dieu chinh

Dai hoc Ngoai th u a n g

 Bookbooming

t5i)g), con cac chi tieu: Hang ton kho, Nd phai thu, Nd phai tra va Chi phi tra trudc thi vifc dieu chinh tang, giam phu thuoc
vao so dir cu6i ky va so di/ dau ky cua cSc tai khoan nSm trong c£c chi tieu nay:

+ Doi vdi hang ton kho:

0 Neu SDCK SDOK tu*c la SDCK - SDDK > 0: Dilu chinh giam (chufng to c6 mgt bgph$n tien du'dc chuyen thanh hang ton
kho).

0 Neu SDCK SDDK tut la SDCK - SDOK < 0: Ofeu chinh t3ng (churtig to c6 m$t b$phan hang ton kho dirge chuyen thanh
tien).

+ Doi vdi Ng phai thu:

° Neu SDCK SDDK tut la SDCK - SDDK > 0: Dieu chinh giam (chtihg t6 c6 m$t bgph|n tien duty: chuyen thanh ng phai
thu).

0 Neu SDCK SDOK tut IS SDCK - SDOK < 0: Dieu chinh tSng (chufng to cd mgt b§ph§n ng ph£i thu di/gc chuyen thanh tien).

+ Doi vdi Chi phi tra tnrtte:

° Neu SDCK SDDK tut IS SDCK - SDDK > 0: Ofeu chinh glam (chtfhg td cd mgt b$ phSn tien dirge chuy£n thSnh chi phi tra
tn/efe).

0 Neu SDCK SDDK tilt IS SDCK - SDDK < 0: Dieu chinh tSng (ehflhg td cd m$t b$ ph$n chi phi trS tn/dc d§ chuyen hda
thSnh tien).

+ Doi vdi Nd phSl tra:

°Neu SDCK SDOK tut la SDCK - SDDK > 0: Dieu chinh t2ng (chimg t6 co m§t bgphSn nd phdi trS di/dc chuyen thanh tien).

0 Neu SDCK SDOK tut la SDCK - SDOK < 0: Oieu chinh giSm (chtihg td co mgt bgph|n Hen di/gc dung de thanh toan nd
phSi tra).

Qua ly gi£i tren co the thay r§ng, li/u chuyen tien nghjch bien vdi stf bien dgng cua hang ton kho, ng phai thu, chi phi tra
trutic va dong bien vdi sg* bien dgng cua ng phai tra.

Ngoai ra do chi tieu Igi nhuan tru*dc thue bao gom ca Igi nhuan cua ho?t dgng dSu ti/ va lai, lo chenh Ifch ty gia hoi doai
chufc thut hi£n nen cac chi tieu n£y cung di/gc dung de dieu chinh khi xac dinh lu\j chuyen tien tir hoat dgng kinh doanh
theo nguyen tSc neu I3i thi diSu chlnh glam, ngi/gc l?i lo thi dfeu chinh tSng. Oong thdi lull chuyen tien tir hoat dgng kinh
doanh con lien quan den m$t so nghiep vy khac khdng Snh hu'dng deh si/ Wen dgng cua Itfi nhu|n trong moi quan h? vdi lu'u
chuyen tien nen can dirge xic dinh thSnh cac chi ti£u thu, chi khac nSm trong li/u chuyen tien tir ho?t dgng kinh doanh.

Tir vlf c nhgn dien cac chi tieu va ly giai cd sd xic dinh timg chi tieu nhu* ndi tren cho thay rSng viec hieu va Jap bao cao lull
chuyen tffin t§ th|t ra khong qu3 khd nhu’ nhieu ngi/di 13m tirdng, th§m chi cd the ndi IS khS ddn gi£n. Hon nffa do hai
phu’dng phSp trut tiep vS gian tlSp chi khac nhau 6 phln 1u \j chuyen tfi&n tir hoat dgng kinh doanh n£n neu doanh nghiep
cirng mgt luc l$p theo ca hai phu'dng phap thi vifc xac djnh liru chuyen tien tir hoat dgng kinh doanh cang cd dieu kiejn de
d6l chieu, t?o ra di/gc cSn doi dung dSn.

Van <fe can du'gc ra h!?n nay & tiT thSr. bao cao *u *j cliuyen tien i:§ cung nhu su kec ngp oao cao lifu chuyen tien te vdi
cac bSo cao tSl chlnh kh&c se cung cap cho ngufti nh$n thong tin cac chi tieu phan tich gi de nd cd the chirng td va phat huy
dude tinh huti dung cua minh trong thi/c tien quan ly ho^t dong san xuat kinh doanh. Chung toi se nghien cCru va de cap van
de nay trong c£c s5 bao ti€p theo.

PGS. TS. Vo Van Nhi & TS. Nguyen Xuan Hi/ng

Dai hoc Ngoai thu,o,ng

 Bookbooming

Bai tap chu'ong 6: Ke toan TSCD

Bai 2:
C6 cac so lieu sau tai mot cong ty: Dcm vi tinh: 1000 dong.
A. So dir dau ky cua m$t so tai khoan:
- Tai khoan 211:: 3.500.000
- Tai khoan 213: 250.000
- Tai khoan 214:1.250.000 (2141:1.200.000, 2143: 50.000)
B. Cac nghifp vu phat sinh trong ky:
1. Mua mpt TSCD HH theo tong g ii thanh toan (ci thue GTGT 5%) 14 420.000, sOr dyng phyc
vy cho hoat d§ng quin ly. Chi phi chi ra t}&ch$y thu, giao djch 14 4.000. Toin b$ tien mua
TS va cic chi phi d i tri bang TGNH. T hilt bj niy dau tu bang quj dau tir phit trien, thiri
gian su dyng dy tinh 14 10 n&m. Thiet bj niy d i dua vio su dyng.
2. Thu hoi von gdp lien doanh dii h?u tii cdng ty A do h£t h<m lien doanh bang thiet bj theo gii
thoa thu$n 105.000. Dugrc biet tong sd v6n gdp lidn doanh vdi cong ty A l i 120.000.
3. Nhugrng ban m§t chilc 6t8 v$n tii vdi g ii 210.000 (bao gom c i thu£ GTGT 5%). Nguyen
gia cua chiec 6to nay l i 290.000, khau hao luy ke li 90.000. Chi phi nhugrng ban TSCD li
2.000, chi bang tien m$t.
4. Thanh ly m§t TSCD HH, nguyen gia 250.000, gii trj hao mdn luy ke 200.000. Phe li?u thu
hoi bin va thu bang tien m£t la 15.000.
5. Vay dii han mua 1 TSCD HH co g ii mua l i 500.000, chi€t khiu thanh tdan du<?c hudng la
1% tren gia mua. Thai gian su dyng udc tinh ctia TS li 5 nfim, da dua vio phyc vy cho ho?t
dgng ban hang.
6. Dem m§t TSCD vo hinh di g6p von lien doanh dii h?n cd nguyen gii 600.000, gii trj hao
mdn luy ke li 130.000, hgi dong lien doanh dinh g ii 450.000.
7. Chi phi bio dudng thudng xuyen TSCD (quin ly):
a. Chi phi nhan cong tryc tiep: 1.500
b. Chi phi v^t Iifu: 2.500
8. Nang cap mot TSCD vdi chi phi nang cap la: 100.000 chi bang tien mat.

C. Yeu cau:
a. Lap djnh khoan cic nghifp vy kinh te phat sinh,.
b. Xac djnh so du- cyoi ky cua c ic Tai khoan.

Dai hoc Ngoai thu’ong

 Bookbooming

T6m t5t n§i dung chuxrng I + 3:

Doi tugng cua ke toin la Tai sin, nguon von v i syr van dong lien quan den Tai san
doanh nghiep va cac m6i quan h£ phip ly ngoii v6n.
Tii sin = Tii san ngin han + Tii sin dai han
Nguon von - V6n chu s6 hfru + N<y phii tri.
Tong tii sin = T6ng ngu6n v6n.

Cic loai Tii san:

Nh6m 1: Tien va tucrng ducmg tien: TiSn m£t, ti£n guri ngan hing...
Nh6m 2: Hing hoi: Hing hoi, hing dang di dirfrng, hing giri bin, thanh pham,
nguyfirr vft li$u, cfing cy dyng cy...
Nh6m 3: Cic khoin d&u tu, lifcn doanh lien ket...
Nh6m 4: Cic khoin phii thu cua khich hing, phii thu khic
Nh6m 5: Cic loai thu$c nh6m tii sin khic nhu: Chi phi tri truac.thue khau trir dau
vio,tam ung....
Nh6m 6: Tii san co djnh...

Cic lo$i Nguon v6n:

Nh6m 1: N<? phii tri:Phii tri cho ngufri Iao dpng, nop thue dau ra, vay ngin han, phai
tra ngu6i bin...
Nhom 2: Von chu so hCru: Nguon von kinh doanh, cic qup cic loai...

Chiromg 3: T^i khoan ke to£n:

TK k6 toin: li c6ng cy dung de phan loai vi sip.xlp mOt cich c6 h§ thong cic nghiep
vy kinh te tai chinh phat sinh tren ca sa chCmg tir thu th£p dugc va de kiem tra theo
dQi, giim xat m$t cich thirfrng xuyen, lien tyc tinh hinh hi?n co va sir bien dong cua
doi tispng k i toan.

Kit cau TK:

+ Moi mot doi tugmg ke toin se dugrc mo mgt tai khoin de theo d5i.
+ Ket cau chlr T
+ Ben trii ghi Ng, bfcn phii ghi C6 (N<; v i C6 chi c6 y nghia Quy u6c m i thoi).

K& ciu cua m§t s6 nh6m doi tugrng ke toan chu yeu:
Tii khoin phin anh tii san
NO c6
S6 du* dau ky:
(Phan anh gia trj tai san hi?n co tai
thcri diem dau kyj

S6 phit sinh ting. & Sd phat sinh giim.Sa

(Phan anh gia trj tai san tang trong (Phan anh gia trj tai san giam trong
ky) ky)

So du* cuoi ky:

Dai hoc Ngoai th ro n g

 Bookbooming

(Phan anh gia trj idi san hien co vao

thcri diem cuoi ty)

Tai khoan phan inh Ngu6n Von

NO____________________________ C6
S6 dir dau ky:
(Phan anh gia trj nguon von hifn cd t<?i thcri
diem ddu ky)

So phit sinh giim.^i S6 phit sinh ting. &

(Phan anh g ii trj nguon von giam trong ky) (Phdn anh gia tri nguSn vSn tdng trong ty)

S6 dur cu6i ky:

(Phan anh gia trj ngudn vSn hi?n cd vao th&i
diem cuoi ty)

Cat: birrirc tien Kinh djnh khoan:

+ Bircrc 1: X ic djnh cic doi tugrng ke toan cd liSn quan den nghiep vy kinh t£ phit
sinh
+ Budc 2: Xac djnh sy bien dgng (Sy v$n d<Jng cua ddi tugng kS toin).
+ Budc 3: Phan inh vio tii khoin ke toin.
+ Biroc 4: Kiem tra vi|c dinh khoan (Sir dyng cic quan he doi ung chu yeu de kiem
tra)

Bai t£p 1:
Djnh khoin cic nghifp vy k6 toin sau:
+ X ic dinh doi tugng k£ toin?
+ X ic djnh doi tugng k£ toin ting hay giam?
+ Quan he d6i ung gi?
1. Mua nguyen lieu tra bing tien mil (Mua 10m3 g6 trj gii 78 trigu dong)
2. Mang lOOtr tidn m jt ngp vio tii khoin tifin gui ngan hang.
3. Khach hing tri ng 100 tr tien mua hing cdn ng vio tii khoin
4. Mang l chiec 6 to dem di g6p vdn liSn doanh dupe djnh gii li I80tr
5. Vay ngin han ngan hing (80 tr) d6 mua hing hoi.
6. Dung tien gCri ngan hing thanh toin 50 tr cho Ong A (s6 tien c6n ng ngucri bin
A).
7. Lo hing dang di du&ng trj gii 200tr ve nh§p kho du.
8. Mua mgt 16 hing trj gii 300tr, ti£n chua thanh toin, hing ve nh$p kho du.
9. Dung ti£n gui ngin hing de tri khoin ng luang trj gii 40tr v i n$p thue cho nhi
nuoc 60tr
10. Dung tien milt de dau tu chung khoin ngin han cd gii trj 50tr

Bii t?p 2:
Hay phan tich, djnh khoan v i ghi vio tii khoin chfr T cic nghiep vy kinh te phit
sinh trong doanh nghi?p A nhu sau: ( don vj tinh : l.OOOd).

Dai hoc Ngoai thiro’ng

 Bookbooming

+ Xic djnh tai khoan ke toan can mo doi v6i cac nghifp vu ke toin
+ Djnh khoin cic nghiep vu ke toan
+ Ghi chep vao tii khoin k6 toin.

1. Rut tiSn gui ngan hing ve nhap quT tifin m il: 15.000.
2. Mua m§t lo hang trj gii 120.000, tien chua thanh toin cho ngucri ban, hing chua
v i nhip kho.
3. Vay dii han ngan hing d i mua mpt tii sin c6 djnh huu hinh co gii trj: 150.000.
4. Chi tijn giri ngin hing di tri lucmg cho nhin vien: 20.000, npp thu£ cho nhi
nude: 7.000.
5. Vay ngin h?n ngin hing dS tri cho nguiri bin 100.000.
6. Lo hing mua flr nghi?p vy 2 d i v i nh§p kho du.
7. Rut ti£n gui ngfin hing de diu tu m§t s6 chimg khoin ngin han co gia tr i: 70.000
8. Mua nguyfin v§t lieu, trj gii 18.000, da nhap kho du. Tien hang thanh toan bing
tien tam ung.

B iitip 3 :
T?i doanh nghiep B trong ki c6 cac nghiep vy kinh ti phit sinh sau (don vi tinh :
l.OOOd)
1. Rut tiSn giri ngan hing v i nhap quT tien mit de chi tieu 25.000, da nhap qui dii.
2. Nhin v6n kinh doanh do nhi nu6c cap bing tii san c6 dinh huu hinh d i dua vao
su dyng a bo ph|n kinh doanh, nguyfen gii 460.000.
3. Mua m§t 16 hing tri gii mua 180.000, hing d i nhap kho du, tien hing chua thanh
toin.
4. Mua m$t sd c6ng cy, dyng cy ve nhip kho trj gii mua 12.000 d i thanh toan bang
ti£n mit.
5. Vay ngin han cua ngin hang di thanh toin cho ngufri ban 100.000.
6. Mua mgt lo hing trj gii mua 240.000, hing d i v6 nhip kho du, tiSn hing thanh
toin bing tifin giri ngin hing 100.000, s6 cdn l?i chua thanh toin.
7. Ngutri mua thanh toin ti€n mua hing bing tifin mat 200.000 di nhap qui dii.
8. Nhan v6n kinh doanh do nhi nu6c cap bing tien chuyen vio tii khoin tiSn giri
300.000, bing c6ng cy di dimg d i nhip kho 60.000.
9. Xuit quT tien mSt d l tri cho cong nhin vien 10.000, tri cho nguiri cung cip hing
hoi 30.000.
10. Vay ngin han ngan hing de thanh toin cho ngucri bin 60.000.

Yeu c&u: Hay dinh khoan cac nghiep vu kinh te phat sinh trong ky cua doanh nghiep.
1. N<?TK 111/C6TK 112: 25.000 (TS ting/TSgiam )
2. NgTK 211 / C6 TK 411: 460.000 (TS ting / NV ting)
3. N<? TK 156 / C6 TK 331: 180.000 (TS ting/N V ting)
4. N<?TK 153/C6TK 111: 12.000 (TS ting/T S giim)
5. N<?TK331 /C 6T K 311: 100.000 (NV giim /N V ting)
6. N<?TK 156: 240.000 (TS ting)
C6TK112: 100.000 (TS giim)
C6 TK 331: 140.000 (NV ting)
7. N<? TK 111 / Co TK 131: 200.000 (TS tang/ TS giim)
8. N aT K l 12: 300.000 (TS ting)

Dai hoc Ngoai throng

 Bookbooming

N<? TK 153: 60.000 (TS tang)

Co TK 411: 360.000 (NV tang)
9. N? TK 334: 10.000 (NV giam)
N<? TK 331: 30.000 (NV giam)
C6 TK 111: 40.000 (TS giam)
10. Ng TK 331 /' Co TK 311: 60.000 (NV giam/NV tang)

B ii t&p 4:
SS li?u kS toin cua DN X vio ngiy 30 thing 6 nSm 2007 nhir sau:
1. Tien m$t: 80 tr 6. Hing hod: 500 tr
2. Ngu6n von kinh doanh: 1800tr 7. Lgi nhu^n chua ph§n ph6i: 300 tr
3. Phii tri cho nguai bin: 65tr 8. T ii sin c6 djnh hftu hinh: 1050 tr
4. Phii thu cua khich hing: 60 tr 9. Vay ngin h$n: lOOtr
5. Hing mua dang di du6ng: 75 tr 10. Tiin giri ngin hang 500 tr

Trong Qui 3 p hit sinh cic nghi#p vy ke toin sau:

1. Rut tien guri ngin hing ve nhap quy tiSn mft: 60 tr.
2. Thanh toin khoin ng vdi nhi cung dip (Ngudi bin A) bang 25tr tiin m$t v i 40 tr
bang tien gui ngin hing.
3. L6 hing mua dang di tren dirimg (trj gii 75tr) v4 \h$p kho du.
4. Khich hing thanh toin sn§t phan khoin n? ti 30tr vio tii khoin ti£n guri ngan
hing.
5. Dung ti£n giri ngin hing di thanh toin m§t phin khoin n<? vay ngin han: 50tr.
6. Mua m§t lo hang trj gia 80tr tien hang chua thanh toin cho nhi cung cap B, hing
mua chua ve nhap kho.
7. ChuySn mot phan loi nhu$n chua phan phoi vio ngu6n v6n kinh doanh: lOOtr
8. Nhin dirge rn$t tii sin cd djnh gdp v6n kinh doanh trj g ii xic djnh li: 200tr
9. Xuat kho mgt 16 hing dem gui bin trj gii lOOtr.
10. Thanh toin cho nhi cung dip B bing khoin vay ngin h?n ngan hing 40 tr, cdn
l?i bing ti£n guri ngan hing.
Yfu c&u:
+ I4p bang cin d6i k£ toin vio ngiy 30 thing 6 nim 2007
+ Djnh khoin cic nghi?p vy k£ toin phit sinh trong Qui 3.
+ Lap bing can doi ke toin t?un thdri vio ngiy 30/09/2007.

Bii tip 5:
Co cic so lieu sau: ngiy 31/03/2008 v l C6ng ty TNHH Hoing Linh:
Tien m<it t?i quy: lOOtr Phii thu khich hing: 20tr
Vay ngin h?n: 38tr Lgi nhu§n chua phin ph6i: 42tr
Hing hoi: 450tr Tiin gui ngin hing: 350tr
TSCD hQu hinh: 500tr Nguon vdn kinh doanh: 1370tr
Hao mdn TSCD : (20)tr Dau tu vio cong ty LD lien kit:
50tr
Trong qui 2 co phit sinh cic nghiep vy sau:
1). Khich hing thanh toin khoin ng: 20tr bing tiin m$t
2). Mua mQt tii sin co djnh trj gii 20tr, + Thue GTGT dau vao 2 tr, tiSn hing chua
thanh toan. TSCD da sin sang sir dyng

Dai hoc Ngoai thiro’ng

 Bookbooming

3). Nhan g6p v6n lien doanh bing TSCD tri gii 60tr.TSCD da sin sang sir dyng.
4). Thanh toin khoin vay ngin han (38tr) va nguiri ban hang a nghiep vy 2 (22tr) bang
tien giri ngin hing.
5). Mua mpt lo hing trj gii 1lOtr (da bao gom thuS GTGT dau vao 10%.) hing hoi chua
nhap kho.Thanh toin 'A bing tien mit, Vi bing tien giri ngan hing.
6). L6 hing mua a nghiep vy 5 v6 nhap kho day du.
7). Xuat kho hang hoi trj gii 200tr dem giri bin.
8). Vay dii han ngan hing mpt khoin ti€n 200tr.(vio TK ngan hang)
9). Chuyen tien 200tr (tCr tii khoin ngan hing) vio g6p von lien doanh (Cty lien doanh)
10). Nguiri mua hing img tnroc tien mua hing 14 150tr (vio tii khoin ngan hing).
Yeu cau:
+ Djnh khoin cic nghiep vy ke toin
+ L$p Bing can doi cu6i Qui 2.

Bii t§p 6:
C6 cic s6 lieu sau: ngiy 31/03/2008 v6 Cong ty TNHH Hoing Hi:

TAI SAN NGUON VON

Tien giri ngan hing: 200tr Vay ngin h?n 80tr
Phai thu khich hing: 40tr Phai tra cho nguiri b in : 35tr
Hing mua dang di dudmg: 60tr Thui vi cic khoin phii nop nhi nuoc:
TSCD H&u hinh: 1500tr 30tr
Hing hoa: 200tr Phii tri nguiri lao dpng: 25tr
Tiin mjt: 200tr Ngu6n von KD: 1420 tr
Hao m6n tii san c6 dinh: X ???? Quy diu tu phit triin: 50tr
L(jri nhuan chua phan phoi: 120tr
Quy khen thuong phuc l(?i: 50tr
Trong qui 2 co phit sinh cic nghiep VVsau:
1). Hing mua dang di dirdmg vi nhip kho du.
2). Dung tiSn giri ngan hing thanh toan cho nguoi bin va n$p thue vio kho bac nha
nude.
3). Mang lOOtr tiSn mit nQp vio tai khoan ngan hing
4). Ngucri mua thanh toin n<? bing tiSn m?t (40tr).
5). Nhan g6p vfin bing m§t TSCD hihi hinh tri gii 200tr. TS di sin sing dua vao sir
dyng.
6). Chuyen 20tr tir lqri nhu?n chua phan ph6i sang Quy khen thuong phuc lcri.
7). Mua co phieu diu tu dai han trj gii 80tr (tri bing Ti&n gui ngan hang)
8). T?m ung cho cin b§ cong nhan vien mua hing: 20tr bing tien m$t
9). Vay ngin h?n m§t khoin tiin li 120tr (chuyin vio TK ngan hing).
10). Tra tnr6c cho nhi cung cip m$t khoin trj gii la 200tr (bing tiin giri ngan hang)
Yeu ciu: Xac djnhX
Djnh khoin cac nghiep vu ki toin phit sinh
Md tii khoin ch5 "T"
Lap bang can d6i ke toin cu6i ky.

Bai t?p 7:
Giii thich cic dinh khoan sau:
1) NgrTK 151: 120tr
Ng TK133: 12 tr
C6 TK 112: 132tr

Dai hoc Ngoai thirong

 Bookbooming

2) Ng TK156: 120tr
Cd TK151: 120tr
3) Ng TK211: 150tr
Ng TK133: 15tr
Cd TK331: 165 tr
4) NgTK331: 165tr
Cd TK 112: 65tr
Cd TK 311: lOOtr
5) N g T K H l: 20tr
Cd TK111: 20tr
6) NgTK112: lOOtr
Cd TK411: lOOtr
7) N pTK l 12: 80tr
Cd TK131: 80tr(**)
8) NgTK311: lOOtr
Cd TK112: lOOtr
9) N g T K lll: 35tr
Cd TK334: 35tr
10) Ng TK421: 20tr
Cd TK431: 20tr
Bii tfp 8:
Van dyng nguyen tic ghi nh$n Doanh thu d i xic djnh Doanh thu.
a. Cty A bin 116 san phAm cho khich hing vio ngiy 15/05 vdi g ii 200tr. Hing d i giao
xong.Khich hing chap nh£n thanh toin Vi vio thing 6, Zi so tien cdn lai s6 thanh toin
vio thing 7.
Doanh thu ban hing cua c6ng ty A:
\1 '. Thang 5 2.Thang 6 3. Thing 7

b. Cong ty A nh?n trade 'A tien bin hing vio ngiy 25/05 vdi so tien li 150tr. Sang giCra
thang 6, cong ty A giao hing. Sang thing 7 ngudi mua thanh toin n6t khoin tiin cdn
l?i-
Doanh thu ban hing cua cdng ty A :
1. Thang 5 2.Thing 6 3. Thing 7

c. Ngay 01/01/2008 cong ty A nhan trudc tien thue v in phdng cua khich hing trong 12
thing la 120tr.Xic djnb doanh thu cho thufi vin ph6ng cua Cong ty A trong quy 2.
1. 120tr 2. 30tr 3. Kh6ng cd phucmg in

d. Tinh din ngiy 20thing 5, Cty A d i bin dupe lty d6ng tiin bin v6 xem bong d i cho
trin dau dien ra vio ngiy 15 thing 6.
Doanh thu ban hing cua cong ty A:
1. Thing 5 ‘ 2.Thing 6 3. C i thing 5 v i thing 6

e. Ngudi mua ung trudc tien hang li 300tr. Trong thang 6, cdng ty A giao m§t nCra lo
hing v i phat hinh hoi don.Sang gitta thing 7, cdng ty A se giao not nua cdn l?i.
Xac dinh doanh thu cha thue vin phdng cua Cong ty A trong quy 2.
1. 150tr 2. 300tr 3. Khong cd phucmg in

Bii t|p 9.
Trong mgt doanh nghiep nha nude A cd cic so lieu sau: (Don vj tinh: lOOOd)

Dai hoc Ngoai thirang

 Bookbooming

I. Sodirva< ) thfri diem 31/03/2008 cua cic tii khoan ke toin:

Tii khoan 211: 7.500.000 Tii khoan 311: 3.700.000
Tai khoan 214: (430.000) Tii khoin 331: 890.000
Tii khoan 111: 700.000 Tii khoin 334: 158.000
Tai khoan 112: 1.650.000 Tii khoin 333: 55.000
Tii khoan 131: 375.000 Tii khoin 341: 700.000
Tii khoan 138: 63.000 Tii khoin 411: 15.570.000
Tai khoan 141: 20.000 Tii khoin 414: 178.000
Tai khoin 153: 625.000 Tii khoin 431: 249.000
Tii khoan 156: 12.564.000 Tii khoin 441: 1.567.000
E: 23.067 £: 23.067

II. Trong Qui 2 nam 2008 c6 cic nghifp vy kinh te phit sinh sau:

1.) Vay dai han ngan hing de mua mQt tai sin c& djnh hiru hinh c6 nguyen gia 200.000,
tii sin da durgrc dua vio sir dyng .
2.)Mua mOt lo hing c6 trj gii 50.000, tien thanh toin mQt nira bing tien mit, so con lai
ty nh$n ngr, hang chua v6 nhap kho.
3.)Nhi nu6c c ip m$t tii sin co dinh hOu hinh c6 nguyen gii 120.000, mQt s6 cong cy
c6 trj 35.000, d i dua Yio phyc vy cho ho?t dQng kinh doanh cua don vj.
4.)Rut tien gui ngan hing de nhap quT tien mfit 70.000, d i c6 giay bio ngr cua ngan
hing.
5.)T?m ung cho cin bp di mua hang bing ti£n mit 15.000.
6.)Khich hing thanh toan tiSn bin hing bing ngan phi£u nhfp quT 143.000.
7.)Xuat quT tien m$t de tri luong cho cin b$ 85.000, tri vay ngin han ngan hing
67.000, npp thuS cho nha nu6c 20.000.
8.)Vay ngan h$n de thanh toin cho ngudi bin 34.000.
9.)Chuyen quT diu tu phit trien b6 sung ngudn v6n diu tu xay dyng co ban 60.000.
10). Thu cac khoin thu khic bing tien m$t npp quT 27.000.
Yeu cau:
Lap djnh khoin ke toin cac nghiep VV kinh te phit sinh, mo tii khoin chu "T" va tinh
s6 du cuoi ky cua cac tai khoan vao 30/06/2008.

Bii t$p 10.

Tai doanh nghiep B trong Qui 2 co cac nghi?p vu kinh te phit sinh sau - ke toan thue
GTGT theo phuomg phap khiu trir:
1.) Chi phi trich khau hao tai sin c6 djnh a bg phin quin ly doanh nghiep trong ky kinh
doanh li: 60tr.
2.) Chi phi tra lucmg cho nhin vien ban hing trong ky kinh doanh !i 120tr.
3.) Bin mOt lo hing v6i gia v6n hing bin li 400tr, gii bin dupe nguoi mua chap nhan
li 650tr (chua bao g6m thuS GTGT 10%). Hing d i giao xong.tiSn hing chua tri.
4.) Thu dugrc mQt khoin ti6n lai tir ho^t dpng diu tu kinh doanh li 120tr (vio TK tien
gui ngan hing).
5.) Chi phi vin chuyen hang bin da chi bing tien m$t trong ky la: 50tr
6.) Chi phi quang cao trich tir khoan chi phi tri truoc trong ky li: 15tr
7.) Mpt lo hing gui bin 6 nhi phan phoi K dugrc xic dinh la tieu thu.Gia tri hang gui
ban li 700tr. Gii bin li 1045 (di bao g6m thue GTGT 10%). Ngan hing da gui giay
bio c6.
8.) Trong ky kinh doanh, DN B thu dugrc mgt khoin tien do cho thue cho de treo bien
quang cao (thu nhap bat thuong) la 30tr bing ti€n mit.

Dai hoc Ngoai thirong

 Bookbooming

9.) DN B tra mpt khoan lai vay ngan hang la: 60tr. Ngan hang da gui giay bao ngr.
10.) Do bj bo s6t 1 khoan thue, nen DN B bi co quan thud ph?t do ngp ch|m thud so tien
la 20tr. DN B da npp tien v io kho b?c.
Yeu cau:
- Djnh khoan cac nghiep vy kinh te k€ tren.
- X ic djnh ket qua kinh doanh trong ky.
- Lap bio cdo x ic djnh kSt q u i kinh doanh trong Qui 2.

Bai tap 11:

Tai doanh nghiep C trong Qui 2 c6 c ic nghifp vy kinh te p h it sinh sau - ke toin thue
GTGT theo phuong phip khau trir:
1.) X uit kho gui b in rapt lo hang v<5ri g ii v6n la 1200tr cho n hi phan phoi H v i gii bin
la 1500tr + thue GTGT 10%.
2.) N h i phan ph6i H thing bio l i da ti6u thy hing v i chuySn tri tien vio tii khoin d
Ngan hing. Ngan hing da gui giiy bio C6.
3.) K hiu hao tii s in co djnh d bp phan quin ly Doanh nghifp trich trong Qui 2 la
15tr/thing v i bp ph$n B in hing l i 12tr/thing.
4.) Chi tri luomg cho b§ ph§n quin ly trong Qui 2 li 20tr/thang v i b§ ph?n bin hing li
lOtr/thing.
5.) Thu dugc mpt khoin tien lai tir ho?t dpng dau tu lifin doanh li 200tr. N gin hing da
gui giay bio Co. Chi phi p hit sinh liSn quan d in ho?t dpng n iy l i gdm: lOtr da trii vio
tien t^m ling v i 20tr khic chi bing tiln m?t. (Do cu nhin viSn di tham gia v io kilm soit
hoat dpng lien doanh 6 cty lien doanh).
6.) Ban m$t 16 hing cho DN X: voi g ii v6n li 600tr. G ii ban li 850tr + thul GTGT
10%. Tien hing chua thanh toin.
7.) DN C dong y cho DNX hucmg chiet khiu thuomg m?i 2%.
8.) DNX thanh toin tien hing vio tii khoan ngan hing.
9.) Nhan bieu tang mpt TSCD: nguyen gia x ic djnh li 30tr (chua bao gom thue
GTGT10%).
10.) Chi phi lien quan den TSCD bieu t$ng da chi bing tien mjLt 2tr.
Y€u cau:
- Djnh khoin cic nghiep vy kinh te ke tren.
- X ic djnh ket q ui kinh doanh trong ky.
- Lap bao cio xic djnh kSt q ui kinh doanh trong Qui 2.

Bai tfp 12.

Doanh nghiep D co so li?u dau Qui 2 nhu sau: (Tong TS = 6650)
1.) Ti6n m$t: 200
2.) Thue GTGT d&u vio dupe khiu trir: 50
3.) Khich hing ung trudc tien hing: 150
4.) Nguon von kinh doanh: 5000
5.) Dau tu dii h$n khic: 400
6.) P hii thu khich hing: 200
7.) Vay ngin h?n: 500
8.) Hao mdn TSCD: (450)
9.) Tai sin co djnh httu hinh: 4000
10.)Hang h o i: 1600
11.) P hii tri nguiri bin: 500
12.) Phai tra nguiri lao d^ng: 50
13.) Loi nhu§n chua phan phoi: 600

Dai hoc Ngoai thiro’ng

 Bookbooming

14.) Tien giri ngan hang 500

Trong Qui 2 c6 cic nghiep vy kinh tS phit sinh sau - k£ toan thu! GTGT theo phucmg
phip khiu trCr:
NV 1. Dung 200tr tiSn giri ngan hang de dau tu dai han khic.
NV2. Mua mQt tai sin c6 djnh hOu hinh tri g*a 60tr + Thue GTGT d iu vao 10%. Chua
thanh toin ti£n. Chi phi v$n chuyen v i lip dit li lOtr +- thue GTGT 10% da tra bing
tien m$t. TSCD da sin sang dua vio sir dyng.
NV3. Giao hang cho khach hing d i dit trirorc tien hing. G ii v6n hang bin la 70tr + 10%
thue GTGT diu ra.
NV4. Xuit kho giri bin mpt lo hing vdi gii v6n li 1200tr cho nhi phan ph6i T v i gii
bin li 1500tr + thuS GTGT 10%.
NV5. N hi phan phoi T thong bio li da tieu thu hing va chuyen tri tiSn vao tii khoin a
Ngan hing. Ngan hing d i giri giay bao C6.
NV6. Chi quing cio TV trong Qui la 60tr bing TGNH.
NV7. Lgi nhuan dugrc chia tir khoin dau tu dii han li: 60tr. D i nhan bing tiSn mit
NV8. Chi phi bin hing trong ky li 30tr da chi bing tien m$t. Chi phi quan ly: 45tr da
chi bing TM
NV9. DN D tra mpt khoin lii vay trong quy la 80tr
NV10. Hao mdn tii sin co djnh d i trich trong ky: 12tr (bo phan ban hing) va 18tr Bo
phin QL.
Yeu cau:
- Djnh khoin cic nghiep vy kinh te ke tren.
- X ic djnh kfit qui kinh doanh trong ky.
- Lip bio cio xac djnh ket qua kinh doanh trong Qui 2.
- Lip bing can d6i k£ toin cuQi ky

Bii tjp 13:

Doanh nghiep E c6 s6 lieu diu Qui 2 nhu sau: (Tong TS = 5600)
1.) TiSn mjt: 300
2.) Thue GTGT dau vio dupe khiu trir: 50
3.) Quy khen thuong phuc lgi: 100
4.) Ngu6n von kinh doanh: 4000
5.) Diu tu dai han khic: 500
6.) Phii thu khach hing: 300
7.) Vay ngin h?n: 400
8.) Hao m6n TSCD: (450)
9.) Tii san c6 djnh hOu hinh: 3000
10.)Hing h o i: 1400
11.) Phii tra ngtrdi bin: 500
12.) Ti4n giri ngan hing: 500
13.) Lgi nhuan chua phan phdi: 550
Trong Qui 2 co cac nghiep vy kinh t€ phit sinh sau - ke toan thug GTGT theo phucmg
phap khiu trir:
NV1. Dung tien gui ngan hing thanh toin cho nha cung cip B s6 tien la 200tr
NV2. Trong ky kinh doanh, DN E nhan trucrc mpt khoin tien do cho thue chd de treo
bi£n quing cio cho thfri han 1 nim (thu nhjp bit thuong) la 60tr bing tien mit (m6i
thing li 5tr).
NV3. Bin mQt 16 hing cho DN X: v6i gii v6n li 650tr. G ii ban la 935tr (da bao gom
thuS GTGT 10%). Thanh toin bing tiSn giri ngin hing.

Dai hoc Ngoai thuong

 Bookbooming

NV4. Mua mpt thiet bj TSCD tir nha cung cip M trj gia 50tr + Thue GTGT 10%.Tien
hang chua thanh toan.TSCB da dua vio sir dung.
NV5. Thanh toan cho nhi cung cap M s6m v i dupe huimg chiet khiu thanh toin 2%.
NV6. Ung trudc tiSn mua hang cho nha cung cip A s6 tiln: 550tr bing tien guri ngin
hang.
NV7. Nha cung cip A giao hing. Hing da nh$p kho du.
NV8. T ri lucmg cho b§ ph£n bin hing li 12tr, b$ ph|n quin ly li 38tr d i chi bing Tifin
mat
NV9. Hao mdn tii san c6 djnh d i trfch trong ky: 12tr (b$ ph|n bin hing) v i 18tr Bp
phan QL.
NV10. NhS.n g6p von bing 1 TSCD dupe djnh gii li 300tr
Yeu cau:
- Djnh khoin cic nghiep vy kinh te kl trfin.
- X ic djnh kit q ui kinh doanh trong ky.
- L4p bio cio xic djnh ket qui kinh doanh trong Qui 2.
- L£p bing can doi k l toin cu6i ky

Chuc cac ban on thi t6t va dat ket qua cao!