anh Nghiép san xudi 66 rai DO a aan nxuat ABC cé dic diém nhu sau: 7 gStoin hing © theo phuong phép ké Khai thy tes g ip ke khai thudr ig Xuyén, g phap khdu trir tin 20,000,000 _ __| 60,000.00 15,000.000 | 14,500.000 20.00.00 | 400.000.000 : 25.000.000 Trong dé: 1. TK 152 “Nguyén vit ligu” trong dé chi tit: - New én vat ligu chinh A: 1,000 kg, don gia 25.000 d/kg. - Vat ligu phy B: ie 000 kg, don gid 12.000 d/kg. 2. TK 155 “ Thanh phim”: 500 thanh pham X, don git 98.000 d/thinh phdm. Cac nghiép vu kinh té phat sink trong nam 2012 : P I, Nhp kho 2.000 kg Nguyén vat ligu A, don gia chua thué 24.000 dikg , thue 10%, DN chua thanh todn tién cho nha cung cap P. Chi phi van chuyén NVL A kho DN gia chua thué 4.000.000 déng, thué GTGT 10%, da thanh toan 2. Nhp kho 3.000 kg vat ligu phy B, don gia chwa thué 9.000 d/kg, thué GTGT 10%, da thanh toan cho nha cung cap bang TGNH. _ 3, Nguyén vat ligu chinh A xuat st dung dé san x 4, Vat ligu phy B xuat sir dung truc tiép sin xuat ban hang 200kg va bo phiin qyfn ly doanh nghigp 100 kg 5, Tién Izong phai tra cho cdn bo céng nhan vién nhur sau: - Céng nhan tryc tiép san xuat sin pham: 30.000.000 4. - B6 ph4in quan ly phan xuéng: 5.000.000 d. - B6 phan ban hang: 10.000.000 d. - B@ phan quan ly doanh nghigp: 5.000.000 4. 6. Doanh nghigp tién hanh trich BHXH, BHYT, BHTN,KPCD theo ti 1 quy dinh. 7. KH tai san co dinh tinh vao chi phi nhu sau: - KH TSCD ¢ phan xuéng san xuat 1.600.000 d. hoat ddng ban hing 700.000 4 nly doanh nghiép 141.850.0004. hoai gid chua thué 8.000.000 d, thué GTGT 10% da thanh toan cho cac bé phan nhu sau: 0.000 a. an pham X 600 kg, sir dung 6 bé phan -KHTSCD ding 8, Tién dién, nu bang tién mit, di -~Se ,pnda, aun IY doanh nghigp: 2.099 999 4 SN xuat Kho 04. oho. 000 dong, sit dung & b6 phan bin “ nho str dung un ly doanh nghigp c6 tj sig 1.000 f ae 10. DN ahap kho 1.000 thinh phim x 4. ; 4.750.000 d. » Biet ri 11. DN xuat ban eed Phan xuéng sin xudt e6 gid tr #14 1.000.000 ddng, sir dung 6 bo phan sin phim dé dang cudi Y 6 tri gid 1S. DN diing Igi nhugn chua phin phdi bd sung quy k ang phic gi: 5 . ing lei 2 quy khen thuéng phiic Igi:4.000.000, quy a . ee aa 4, quy dy phong tai chinh 1.000.000 va bé sung nguén vén 16. DN ding quy khen thuéng phic Igi khen thuéng CNV 10.000.000 4. 17. DN nhfn g6p vén dau tu bang mét day chuyén san xuat tr] gia 400.000.000 4 va bing tién géi ngan hang 200.000.000 18. DN xuat kho 100 thanh phim X nhi cong ty V bin, gid goi bin chua thué 150.000 dtp, thué GTGT 10%. : 19. Dn thanh toan tién cho nha cung cp 52.800.000 bing tién g6i ngan-hing. 20. DN tra lai von gop cho céng ty K 30.000.000 bing tién goi ngan hang. 1. Dinh khpin cde nghigp vy kinh té phat sinh va phan anh vao so dé tai khoan cae ee gid thanh don vi san phim X. on két chuyén dé xc dinh két qua kinh doanh. phat sinh (tai khodn). ee : Qua Hogt Déng Sin xuat Kinh Doanh nim 2012 (Biét ring, thué h nghiép hign hinh Ii 25%.) 012. i N632 |A0,14 AL Now 400 Al eY hole Naid 7200 yy) N45 AGS C4 00 ¢ 333 45 CoMTrong dé:1. TK 152 : Nguyén vat ligu chinh 2. TK 153 “ CCDC” trong dé « CCDC C1: 20 - Bao bi C3: 10 kg, don gid 400.000 d/kg. 3. TK 155“ Thanh pham”: 500 kg X, don gid 146.000 d/kg. i inh té phat sinh trong nam 2012 cho nha cung cép 100.000.000 ¢ bing tién gi ngan hang. iéu A, don gid chua thué 25.000 akg , 10%, DN chua thanh t Chi phi van chuyén NVI Kho DN gid chia th 0%, da thanh toan bing tien: igu chinh A a i dm X 2,500 kg. 4, Tién luong phai tra cl 6 céng nhén vién nhu sau: - Céng nhin TTSX si 000.000d ; B6 phin quan ly phan xuémg: 10:0000 - BO phan ban hang: 10.000,000 4; - BO pha ly doanh nghiép: 30.000.000 & 5. Doanh nghii h trich BUXH, BHYT, BHTN,KPOD theo ti 1 quy dinhe 0.000 d; bd phan bin hing 9.000.000 4 phan quan ly doanh nghiép 1 10.000,000 4 , Tien dign sir dung o nha san xuat voi gid chura thué 8.000.000 4, thué GIGT I DN di thanh toan bing tién mit 2 8, DN xudt kho 18 céng cu, dung cy Cl sir dung 4 bd phin kho trong nba may sania dy kién phin bo 10 ky it kho 100 CCDC C24 vu cong tae sin xual, bing sir dung 6 phn x voi gid chua thué 17.0 thué GTGT 10%, DN di thanh toan bing tién g6i ngén hang. 11. Chi phi bio tri may méc thict bi & bO phan sin xuat phat sinh v6i gid 2,000,000 d, thué GTGT 10%, DN 4a thanh toan bing tién mit. 12. DN nhp kho 1.000 kg thanh phim X, Biét riing san phat 6.000.000 4. 13. DN xudt kho 5 kg bao bi C3 phyc vy cong tie ban hing. 14, Chi phi ding quing céo sin phim trén bio tudi tré véi gid chuat thué GIGT 10%, DN di thanh todn bing TGNH. . 15. DN xuat bin 1.000 kg X voi gid béin chura thué 400,000 d/ san phim, Khich hang chya thanh todn.BHXI 21. DN tra ngin han 220.000.000 i 22. DN nh§n gop von di ty tirc6ng ty TNT. n C 23, DN mua mot b6 bin ghé (sir dung 6 vp dieu hank cing) thué GTGT 10%, DN di thanh todn cho ngudi ban bing tién got 24, Chi phi tién dign, nude, dign thoai sir dung 6 bd phin quan Shuma thue 12,600,000, thué GTGT 10%, DN 4X thank ton bing ti 25, Dn mua ngodi mot sé vin phong phim :bit, viét sit, dung & eae phe quin ly doanh nghigp v6i gid clura thue 1,600.0004, thué GTGT 10%, DNé bang tién mit. 26. DN mua 10.000 cd phiéu AAA, gid mua 20.000 dep, di thanh, a :ximbank 1.000,000.000, ngan hing 4% chuyén tiem Cho! i suait 18%! tidn g6i ny Hing ngudn von chi sot hi cOng ty 30. Céng ty W chia Igir d ng 1.000.000 ddng bing tién mat. 31 DN nhan duge thong bio tir co qui é quye tr phat doanh, nghiép 3.000.000 vi n6p bio cao tii chinh tré han. Dn da ndp phat bing tid 32. DN nhin duge bao céng ty AAA c 3 tire nim cho DN 1A 20,000,000, 33. DN nhiin duge thong béo tir ngin hing: !ai t n 400.0004. 3 34 DN phat nha cung cap vi pham hop don anh toan tré han 7,000,000, kei hii ing ¥ thanh toan cho doanh nghiép. 35, DN ding loi nhudn chum phn phéi bé sung qu khen thuimg phe Ig 5,000,000, 4 phat trién 10,000,000 d, quy dir phong chink 5.000.000 va bé sung ngudn von kin 10.000.000 4. i 36. Doanh nghiép tam img cho nbn vién 10,000.00 d bing tién mat dé di cing tic. 1 Dinh khoin ede nghigp va kinh té phat sinh vA phin anh vio so dB tai 2, Lap Bang ¢4 1). : 3. Lap Bao Céo 4 Hogt DO + xuit Kinh Doanh nim 2012 (Biét ring, thué thu nhiip doanh nghiép hign hanh 1a 25%.) é 4, Lap Bang cfin d6i ké ton nim 2012