BE THI KET THUC HOC PHAN

HOC VIEN NGAN HANG

MON: NGUYEN LY KE TOAN
Khoa Ke toan - Kiem toan
BE THI SO 01
Ap dung cho he: BHCQThen gian lam b

Ca thi: . L.. Ngay2.1.Q^I 20ZJ^ Ngay duydt deu

Dai didn Phdng TTKT:^rtfo^fyC^^^^rt2?Ngudi duydt dd:
Ph3n 1 (3 didm): Hay tra ldi diing, sai va giai thich ngan gon cac nhanainh sau:
Cau 1: Kd toan tai chinh chi cung dp thdng tin cho cac ddi tugng stir dung ben ngoai don vi
Cau 2: Moi tai khoan ke toan ludn tuang ung vdi mot chi tidu trdn Bang can ddi kd toan hoac Bao cao

ket qua hoat ddng kinh doanh.

Cau 3: Chiet khau thuang mai la khoan giam tru vao sd tien khach hang thanh toan khi ho thanh toan sbm.
Cau 4: Cac khoan muc sau day deu la tai san: tien mat, phai thu khach hang, tarn ung can bd cdng nhan

vidn vaTrong
Cau 5: trai phieu phat
ky don vihanh
kinh doanh co lai, tai khoan "Lgi nhuan chua phan phdi" cua don vi cudi ky chac

chan seSo
Cau 6: cd du
sd du
tai C6.
khoan dugc xac dinh bSng each lly so du diu ky cdng sd phat sinh bdn Ng tru sd phat

sinh bdn
Cau 7: KdCd
toan ghi nhan tang tai san cua doanh nghidp ddi vdi d td ma chii sd MM mua dung cho gia dinh

dng
Cauay.
8: Moi but toan didu chinh cuoi ky bao gdm su thay doi cua mot khoan Doanh thu hoac Chi phi va

cd anh hudng den tai khoan tidn.

Cau 9: Vide su dung sai tai khoan trong vide phan anh cac giao dich se lam cho bang can ddi tai khoan

mat
Caucan
10: bang.
Khi thuc Men but toan phan bd doanh thu chua thuc Men, ke toan hach toan: Ng TK Tidn/ Cd

TK
Caudoanh thu
11: Chi tidu "Ngudi mua ung trudc tidn hang" trdn bang CDKT dugc lap dua trdn so du Cd ciia tai

khoan Phai
Cau 12: tra ngudi
Trong ban.mua hang hda, ndu hang vd ma hda dan chua vd, kd toan se khdng hach toan vi
qua trinh

khdng chac chan vd gia cua Id hang hda do.

Phan
Doanh2nghidp
(1,5 dilm):
A qudn thuc Men trich kMu hao TSCD bd phan ban hang 500, phan bd doanh thu chua

thuc Men 800. Phan tich tac ddng den cac ddi tugng kd toan trdn BCTC cua doanh nghidp A.
Ndu thuc Men dung, ke toan doanh nghiep thuc Men but toan didu chinh nhu the nao? (Bd qua tac ddng

cuathudTNDN)
Ph^n 3 (5,5 dilm):
Tai Cdng ty Thuang mai Ddng Dd co Bang can ddi tai khoan trudc didu chinh tai ngay

31/12/2020 nhu sau:

Bang can doi tai khoan
Tai ngay 31 thang 12 nam 2020
DVT: 1,000 dong
Na Co
Ten Tai khoan
220,000
Tidn mat
Tidn gui ngan hang 900,000
Phai thu khach hang 250,000
Thud GTGT dau vao duac khau tru 450,000
Hang mua dang di dudng 130,000
Cdng cu dung cu
160,000
700,000
Hang hda
2,500,000
Tai san cd dinh
800,000
HM luy ke TSCD
300,000
Phai tra ngudi ban

SVdugc sic dung Gido trinh NLKT vd Tdi lieu hoc tap NLKT do KKT-KT bien soon
 500,000
Vay ngan hang 180,000
Doanh thu chua thuc hidn 200,000
Thud va cac khoan phai ndp ngan sach
1,600,000
Von gdp cua CSH 560,000
Lgi nhuan chua phan phdi 5,000,000
Doanh thu ban hang va cung cap dich vu
3,000,000
Gia vdn hang ban
350,000
Chi phi ban hang
400,000
Chi phi quan ly doanh nghiep 70,000
Doanh thu hoat ddng tai chinh
150,000
Chi phi hoat ddng tai chinh 9,210,000
9,210,000
Don vi chi thuc hidn but toan didu chinh 1 Ian vao cudi nam tai chinh, tinh thud GTGT theo phuang
Tn8
phap khlu tru, hach toan HTK theo phuang phap kd khai thudng xuydn. Ngay trudc khi lap BCTC
cho nam tai chinh kdt thuc ngay 31/12/2020, Kd toan dan vi nhan thay con mot sd thdng tin va

nghidp vu chua dugc ghi nhan vao sd sach kd toan nhu sau:
1.Don vi chua ghi nhan mot nghidp vu ban hang tai ngay 31/12/2020, bidt thud GTGT 10%, khach

hang chua thanh toan. Bidt gia ban bang 150% gia vdn hang ban
2.Xuat kho mot sd cdng cu dung cu cd gia tri 80,000 thudc loai phan bd 2 Ian, dung cho bd phan

quan ly doanh nghidp. Phan bd Ian 1 vao nam 2020

3.Chua trich khau hao cho TSCD, bidt chi phi khau hao trong ky phan bd 70% cho CP ban hang,

30% chongay
4.Cudi CP QLDN
31/12/2020, Id hang dang di dudng da ve nhap kho du theo sd lieu trdn BCDTK
5.Khoan doanh thu chua thuc hidn la sd tien dan vi nhan trudc cho dich vu dugc cung cap trong 6

thang, tinh tu ngay 01/10/2020.

6.Cudi ngay 31/12/2020 mot Id hang hda mua ve nhap kho, bidt thud GTGT 10%, da chuydn khoan

cho ngudi ban 50% sd tien, sd con lai thanh toan vao ky sau.

Vdi cac thdng tin da cho d trdn, anh/chi tu bo sung them sd lieu thich hgp cua mot sd nghidp vu va
Yeu cau:

thuc hidn cac ydu cau sau:

1.Dinh khoan cac nghidp vu; thuc hidn but toan khda sd xac dinh KQKD trong ky

2.Phan anh vao TK chu T cac tai khoan bi anh hudng

3.Lap BCKQKD cho nam tai chinh kdt thuc ngay 31/12/2020 va BCDKT tai ngay 31/12/2020

SV dugc sic dung Gido trinh NLKT vd Tdi lieu hgc tap NLKT do K.KT-KT bien sogn