Cau hoi trie nghiém nguyén ly ké ton _ Chueng) Mot sé vin dé chung vé ké tosin Cau 1: Ké toa la: a, Mot h¢ thong théng tin 'b, MOt cong cy quan If c. M@t min khoa hoc a,b, b du ding (Cau 2: Déi tuong sir dung théng tin ké toa I: . a. Cac nh quan tri doanh nghigp b. Co quan thué ¢. Cae chit ng eta DN a,b, bdeu ding (Cau 3: Ké tod ti chinh 1A phin hé ké roan e6 ede de diém, . a. ThOng tin vé nts sy kien da xay 1a ‘Thong tin giin lign véi pham vi toin DN ¢. Cé tinh php Iénh va pha e6 a tin edy eao a,b, b déu ding (Cau 4: Ké todn quan tri la phin hé ké tof ¢6 cde dae diém a. Théng tin vé nhimg sir kign dang va sap xay ra b. Théng tin gin lign véi timg b6 phin, timg chite nang hoat déng, c. Khéng mang tinh phap lénh, cé tinh hinh thich img va linh hoat a,b, bdeu ding ‘Cau 5: Cé dong A gop vin vao 1 Cty c6 phan bang tién mat 1a 100 trigu déng, ngoai ra con nim gir mot 6 tai san khée. Nhur vay, doi tong Ké todn céng ty bao g6m: a. Ton bg tai san ma ong A dang nam gitt __ b. Chicé phin vin gép cia éng A c. Toan b§ tai san ma cong ty dang nam gitt (ké ca phan vén gép cua dng A) 4. Todn bg ti sin ma e6ng ty va dng A dang ném git Cau 6: Hai DN A va B duoc nha made lép ra hoat dong doe lap v6i nhau, Niu vay: a. Ava B la 2 don vi ke toan b. Ava B khong phai la don vj ké ton ©. A vaB chi la mgt dom vj ké ton dab, bade Cw 7: Mot DN sin suit bao gdm 3 phiin xudng sin xuét khiie nhau. Vay don vi ké todn durge xi din la: a. Ban thin DN va ting phan suring SX b. Chi bao gm cc phin suring SX. ¢. Chi eé ban than DN’ dab, bdeu sai (Cu 8: Kj ké ton nim cua mot don vi ké tof duge xc dink a, Nam duong lich ‘b, Nam hoat dong ¢. Caa, bdéu ding Co thé a hoae b Cau 9: Khi bin hang dit a thu duge tién hode chua thu duge tién déu phai duce ké tod ghi nhén, Nh vay vige ehi nhan nay da tren: a. Ca so tien mat b. Cosodén ©. Caso php If da,b.b Cau 10: Céc Logi tai san durge ghi nbn theo gid géc cho dit trong qué trinh hoat déng cé su thay dai cna gid thi truémg. Vige ghi nhén nay xuat phat tir vige tudn thi: nguyen tic a. Khach quan , Nhat quan © Gia dd Hoat dong lién tue ‘VanDuong QTKD 10) riKae nhau, (Cau 11: Hai tai san gidng nhau due DN mua ¢ 2 thi diém (hoae 2 noi khac nhau) nén c¢ [Nhu vay khi ght nhén gid tr cua 2 tai san nay, Ke todn phat tum tha: a. Hai tai san giéng nhau thi phai ghi cing gia b. Can cir vio ehi phi thu té ma DN da bo ra dé c6 durge thi san c. Can ett vao su thay doi cua gia tr truong da bdéu sai Cfu 12: Viée ghi nhan 1 khoan 18 néu cé bing chtmg cho thay ring khoan 16 nay cé thé xay ra 1a do xuat phat tirnguyén tic a. Trong yeu b. Phi hop ©. Than trong Gi g6c Cau 13: Dau ky ti sin olla DN 18 1.000, trong 46 von cht si hou (VCSH) Li $00. Trong ky hoat ding DN inh doan thu 13 150. Vay ti san va VCSH eta DN ie may 1 b.850va dab, bdau sai Churong 2 fo cao ke toan Cfu 14: Bang can déi ké toan [a bang: . a. Phan anh chi tict tinh hinh tai san va nguén von cia DN tai 1 thoi diém b. Phan dh chi ti tinh hinh tdi san vi nguén von etia DN trong 1 thi ky ¢. Phan an chi tét tinh hinh kinh doanh cua DN trong 1 thei ky 4. Phan dnh mét e4ch tong qut tinh hinh tai san vi nguéa von cia DN tai 1 thoi dig ‘Cau 15: Tai san cla DN vao ngay 31/12 (don vi 1.000) Tien mat 4.000 ‘Nguyen vit liga 4.000 Khach hang tng trude 1.000 Vay ngain hn 3.000 Tai san c6 dink 20.000 ‘Nguon von kinh doanh, x Hao mén TSCD 2.000. Vay X la a. 24.000 b. 28.000 ©. 22.000 26.000 Cau 16: Da vao tai ligu hay xe dinh VCSH cua DN: Ung cho ngudi bin 1.000 Tien mat 1.000 Tai sn ¢6 dinh 20.000 Hang hoa 8.000 No vay 5.000 2. 23.000 25.000 ©. 35.000 33.000 Cfu 17: Bang can déi ké toan ngay 1/1 .5m: Tién mat 300, ng ngwi ban 800, tai san c6 dinh 2.200 va VCSHL. Sau nghigp vy kinh té phat sinh “vay ngén han ngan hing dé mua nguyen ligu $00” thi VCSH va téng tai san sé Li a. 1,700 va 2.500 b, 2.500 va 3.000 ¢. 3.300 va 3.800 4. 1,700 va 3.000 ‘VanDuong (QTKD 10)Cau 18: Tring hop nao sau day khéng lam thay déi sé téng c6ng iia Bang can di ké toan a. Vay ngin han ngan hing dé tra ng ngursi bin 300 b. Mua hang héa chira thanh toan 200 c. Nua quy tién mat tré ng vay ngin hang 700 d. Tat ca ede tnrimg hop trén ‘Cau 19: Néa c6 cc s6 ligu tai san va nguén vén nh sau (don vj tinh trigu déng): Tién mat 20, hang héa 60, tai san co dinh hétu hinh 100, hao mon TCSDHH 20, vay ngan hang 20, ngudn von kinh doanh 110, thi loi nln cha phan phi sé ls 3.50 b.30 ©.20 410 Cau 20: Khi m6t nghigp wv kinh té phat sinh chi lién quan dén 2 doi tugng: mot 1a tai sim va mot 1a nnguén vén thi Jam anh hiréng. a, Néu tai san tang thi nguén vén ting b, Néu tai sin gidm thi ngudn vén giam ©. Ca, bdeu sai Cac, b déu ding (Cau 21: Von cin soy hi ting khi: . a. Ding loi nhuan bo sung cae quy b, Ding loi nhuan bé sung thém nguén vén kinh doanh ¢. Dau tu thém von d Mua vat lieu (Céu 22: Doanh nghiép phat hin tri phiéu dé ting vin hoat dng. Digu nay Ham cho: a. Ng phai tra tang them ’b. No phai tr va tai san tang thém ¢. Von elit so hima tang thém 4. Chi cé tai san tang thém Cau 23: Doanh nghigp phat han c6 phiéu dé ting vin hoat déng. Biéu nay sé lam cho: a. Tai sin tang them ’b, Vin chi s@ hitu tang them ¢. Thi sin vi vén ch si hi ting thém No phai ta ting thém Chuong 3 ‘Tai khoan va ghis6 kép (Cu 24: Tai khodn ké tosin I a. Phuong phép tong hgp 6 ligu tir céc s6 b. Phuong phip ghi nhiin s6 tien cha NVKT ¢. Phuong phap phan loai NVKT theo timg déi tong ké ton 4. Phuong phip Xac dinh gia ti eta d6i tuong ke toan joan, Cw 28: V@ hinh thite biéw hign thi tai Khodn 1a | a. Ching ti ke toan ». Bao cdo ke toan ¢. $0 ke toan d. Ca3 deu dung (Cau 26: Nguyén tac phan an trén cdc tai khoan tai san: a. Bén No: phan én s6 tai sin ting trong ky. Bén C6: phan nh s6 ti san giam trong ky c. Caavab déu sai d. Ca ava b déu ding (Cu 27: Nguyén tic phan anh trén céc tai khoan ngén vén: a. Bén C6: phin nh s6 nguén von giim trong ky ‘VanDuong (QTKD 10) .b. Bén Ng ; phan anh so nguon von tang trong ky ©. Ca.a va b deu sai 4. Cava déu ding (Cau 28: Céich tinh s6 dur cui ky cia tai Khoa phim auh tai san: a. $6 du cudi ky = S6 dir dau ky + 86 phat sinh ing — 6 ph sinh gam. b. S6 chr cudi ky = S6 cir dw ky = sé ph sinh No — s6 phat sinh Co ©, Cava bdeu sai d.Caavab déu ding (Cau 29: Hay cho phat bigu ding d6i véi tai Khon phan énh nguén von: a. Phat sinh Ng lu6n lu6n bang phat sinh Co b. Phat sinh C6 phan anh nguén von giim xubng c. La tai khoan c6 so dur bén No . d. Phat sinh No phan anh nguén vén giém xuéng Cau 30: Ghi so kep la phuong phap: a. Ghi sé dur du ky vio cée ti khoan b. Gi s6 tign cia NVKT vio tai khoan, . Ghi sé dur du iy, 56 phét sinh No, s6 phat sinh C6, s6 dur cudi ky vao cée tai khoan 4d. Ghi so tien cua NVKT phat sinh vao cdc tai khoan ¢6 lien quan. (Cau 31: Dinh khoan ké tod la vige: a. Ghi sé tien cia NVKT vio ti Khodn 6 lién quan b. Ghi so du va s6 phat sinh vao cac tai khoan cé lign quan . Phan loai cde thi khodn theo yéu cét hi 4d, Xac dinh quan hg Ng, C6 cua ca tai khoan trong NVKT pht sinh (Cau 32: Khi thy hign phuong php ghi s6 kep thi: a. S6 dur du ky ludn ludn bing s6 dir cui ky b. $6 du cudi ky = so dur dau ky + phai sinh Ng - phat sin Co €. Ghi s6 du benNg phai di Adi vei s6 dur bén CO . 4. Ghi Ng luén ludn di d6i véi ghi C6 va s6 tign ghi Ng, ghi Cé luén luda bing nhau (Cam 33: Ghi s6 kép Iudn luén lign quan dé a. 1 tai khoan c. 13 tai khoan tro Jen (Cu 34: Trong tai khodn c6 can déi sau a, S6 phat sinh bén No = so phat sinh bén C6 air C6 c. $6 du dau ky = s6 dur cudi ky 4. S6 dur du ky + phat sinh tang tong ky 36 dy cudi ky + s6 phat sinh gidm trong ky (Cau 35: Trong céc can d6i sau day thi cén déi ndo lién quan dén phurong phip ghi sé ep: a, Tong cOng tai san tong cong nguon von. b. Tong s6 cur No dau ky cae TK = Tong so ur Cé du ky ce TK c. Tang so phat sinh No cae TK = Téng s6 phat sinh C6 céc TK da, b,c deu cé lign quan ‘VanDuong (QTKD 10) 7Cau 36: Bang can déi tai khoan a, Phan énh tinh hinh tai sin va ngudn von hier b. Phan nh str bién déng cia tai san va ngnon vin c. Due diing dé kiém tra sé ligu ghi chép trén tdi Khoan 4. Duge ding dé ghi chép cic NVKT Cau 37: Bang téng hop chi a, Diing de tong hop ea s0 liga tir cde chung tit g6e b. Dinng dé ghi chép chi tit ve su bien dng cua tai san c. Ding dé ghi chép chi tit vé sy tng gidm nguén von 4. Dimng dé kiém tra, d6i chigu s6 ligu ghi chép cia ké toan ting hop va ké toan chi tit (Cau 38: Tai khoan hao mon thi san 6 dinh (214) 1a a. Tai khoan tai san », Tai khodn nguén von ¢. Tai khoan diéu chinh giam tai san . Tai khoan digu chin giam nguén vin (Cfu 39: Tai khoan 214 ~ Hao mon tai sin cé dink: a. C686. duNg b, C6 s6 dw c. C6 thé c6 86 dur No. c6 thé c6 s6 dur CO d. Khéng c6 86 dur Cau 40: Khoan muc “Hao mon tai san co dinh” duge trinh bay ten: a. Bio céo két qua kinh doanh », Bao céo lum chuyén tién c, Bang cn 46i ké toan, phan tai sin 4. Bang can d6i ké todn, phan nguén von (Cau 41: Trong nguyén tic danh s6 cho tai khoan thi sé dau tign the hign: a. S6 thir tu cui tai khoan trong nhém '. Logi tii khoan ¢. Nhom tii khoan, 4. Ciua va b ding Cau 42: Nhin yén gop bing tai sin c6 dinh — nghigp vy nay lién quan dé a. TK tii san c6 dinh . bb. TK vin gép lign doanh va TK tai sin e6 din ¢. TK nguon von kink doanh va TK tai san ed dink. TK von eh 8 hvu vi TK tai san co dink Cau 43: Xuat kho nguyén vat ligu dé san xuat SP. Nghiép vu nay lién quan dén: a. TK chi phi SXKD do dang , TK nguyen vat lieu c. TK nguyén vat lign va TK thanh phim TK NVL va TK chi phi NVL true tigp (Cau 44: Tién long phai thanh toan cho céng nhin san xuat SP durge dinh khoan: a, No TK “thanh phim” 155 - CO TK “Phai tra ngudi lao dng” 334 b. No‘TK “Phai ra nguri lao déng” 334 = C6 TK “tién mat” 111 c. No TK “Chi phi nhan cng true tip” 622 - CO TK “Phai tra nguii lao dng” 334 d. No'TK “Phai tra ngurdi lao déng” 334 ~ Cé TK “Chi phi nhan céng trac tigp” 622 Chong 4 inn gia cae 64 tee ké toan Cau 45: Tinh gid céc di trong ké toan a vige: a. Ghi nhin gid tri cia doi turong ké toan trén cdc s6 ké toan. b. Née dinh gid tricia cae doi tugmg ké toan phit hgp véi céc nguyén tac va quy din duuge nha nude ban hanh ¢. Ghi nhjn theo gi thi turing cho ce di tugng ké todn khi lip bao cdo tai chink. ‘VanDuong (QTKD 10) *a,b, cdéu ding ‘Cfu 46: Dé thang tin ké toan c6 thé so sanh durge thi khi tinh gia déi trong ké todn cn tuan tha nguyén the: a. Phi hop b. Than trong: cc. Nhat quan, 4. Ca3 nguyén tic trén (Cau 47: Mua mét tai khoan c6 dinh hu hinh véi cc s6 lig nhwr sau: Gia mua chura thué 10.000.000 4, thué GTGT khéu tir 1,000,000 4, chi phi van chuyén 200.0004, chi phi lip dat 100.000 4, nguyen gid TSCDHH duge xac dinh la a, 10.00.0004 ». 10,300.00 4 ©. 11,000,000 ¢ 4.11,300,000 a (Cau 48; Tinh hinh vat Higu nhue sau: Tén dau ky 200k, don gid 1.000 d/ke hap kho 300kg, don gi 1.200 d/kg, Chi phi van chuyen 100 d/kg. Néu xuét kho 400kg tinh theo phuong phap nhap true — xuat trude thi tri i vat lign xuat kho la: a 400,000 4 b, 420.0004 ©. 460.000 4 4. 480,000 4 (Cau 49; Tinh hin vat lige nue sau: Tén dau ky 200ke, don gid 1.000 d/ke hap kho 300kg, don gi 1.200 d/ka, Chi phi van chuyen 100 dikg. Neu xuat kho 400kg tinh theo phutong phap binh quan thi s6 lieu la a, 400.000 4 ». 448.000 ¢ €.472.000 4 4, 480,000 ¢ Cain $0: Mua nguyen vat lig gia hoa don cra thué 3,000 ke x 15@/kg;thué GTGT 10%, Chi phi vn chuyén 300d, tat ca tra bing tién mat. Trong ky xuat kho 4. 000kg de sir ‘dung, vat liu xuat kho tinh theo phuong phap LIFO. Gia tri NVL ton kho dau ky la 2.000kg x 16d/kg. Vay gia tri NVL ton kho cudi ky la: a. 16.600 b. 16.900 cc. 16.300 d. 16.000 (Cau 81: Voi gi tri hang t6n kho du ky va gia tri hang nap kho cho sin a, Gia tr hing ton kho cudi ky cng cao, thi gid trj hing xuat kho trong ky cing cao b. Gig ti hing ai KY cing thip, thi gi ti hing xuat kho trong ky cing thip ¢. Gia tj hang ton kho cu6i ky cang cao, thi gi tr] hing xuat kho trong ky cing thap a,b, ¢ sai Cau 52: Tén kho vat ligu du ky 4,000kg x Sd/kg. Nhép kho gid chua thué 6.000kg x 64/kg, thué GTGT 10%. Chi phi boc vac gia cura thue 0,5d/kg. thué GTGT 5%. Vay don gia binh quan vat ligu xuat kho la: a. 6.26 b.59 c5 a7. Cau 53: Vat ligu tn diu ky 3.000kg x 8d/kg, Nha kho lan nit, eié chya thué 4.000ke x Sd/kg, thué GTGT 10%, Nhap lin thi hai gid chara thué 3.000kg x 7d/kg, thé GTGT 10%, chi phi van chuyén 6004 ‘Vat ligu xuat kh6 8.000kg, tinh gid theo phuong phép FIFO. Vay gid tri vat ligu xuait trong ky sé a. 71.300 b. 71.500 ©. 67.200 467.000 (Cau $4: Tinh hinh vat ligu nur sau Ton du ky 200kg, dom gid 1.000 @’ke Nhap kho 300kg, don gié 1.200 dkg (gia mua) Chi phi van churyén 100 dk vt ligu xuat kho la a. 400.000 4 b. 480.0004 490.000 4 520.0004 sxnat kho 400kg tinh theo phutong phép nhdp sau — xudt trnée thi tri gi Churong 5 ‘VanDuong (QTKD 10) .‘Ching tir ké toan— kiém toan (Céu 55: Chimg tir ké toan La: a, Nhiing giay t6 lign quan dén céc hogt dng Khée nhau trong D b. Nhing gifiy to va vat mang tin phan anh nghiép vy kinh té tai chinh phat sinh va da hoan thanh, lam can ett ghi 6 ké tod. c.a,b ding da,bsai (Cau 56: Chimg tir ké toan durge truc tip lap ngau khi nghiép vu kinh té phat sinh dure a. Ching ti hucing dn . Chimg tir ghi sé ¢. Clning tir gée <4. Chiimg tit moh 1gnh, (Cau 57: Loai chimg tt ding dé ghi nhdn ménh Tgnh cia cp trén 44 duoc thye hign goi I a. Ching tit chip han bb. Ching tirghi'sé — ¢. Cinngtirbén ngoai 4. Ching tir ménh lénh Cam §8: Trong céc chimg tr sau, ching tir mio duge goi la chime tt ménh lénh a. Phicu xwat kho b, Phieu chi . Phigu thu dd. Lénh xuat kho Cau 59: Chimg tir ménh Iénh ding dé: a. Ghi nhan lénh SX, kinh doanh da dirge thue hién _b. Tp hop sé lign ee chime tir g6c cing loai c. Lam cn cif ghi so 4, Truyén dat cae lénh SX KD hoge céng tac nbat dink Cau 60: Chimg tir ké toan, duge xit I theo trinh ty sau: a. Kiem tra, t6 chic Inn chuyén, hon chinh, luu tri bao quan ching tir b, Hoan chinh, kiém tra, 16 chife luin chuyén, hoan chinh, liu trtr- bao quan chimg tir ¢. Kiém tra, hoan chinh, hru trt- bao quan, 16 chite hud chuyén cling tit 4. Kiem tra, hoan chinh, 16 chife ludn chuyén, luu tri bo quan chifng tir (Cau 61: Nhimg ngutisi nio phai chu trich nhigm vé noi dung cia ching tir ké ton a. Neus Lip chiing tir ké tofin bb, Ngudi ky duyét chimg tir ké ton c. Nhtng nawoi khic ky tén trén ching tirkétoan Tat ca (Cau 62: Trong cic n6i dung sau hay tim ra cau sat: a, Chimg ti K¢ ton pha ¢6 du chit ky b. Chit Ky trén chime tir ké toan phai doe ky bang birt mute c. Cé the chit ky ké toan bang biit mue 6 hoge ding diu chit ky kh sin 4. Chir ky tén chimg tir ké toan cia mot ngudi phai thong nhat (Cau 63: Hoan chinh cining tir ké toda I a. Kiém tra tinh chinh xéc eda s6 lieu, thong tin trén ching tir b. Thute hign vige tinh gid trén chimg tir va ghi sO dinh khodn dé hoan thién chimng tit c.a,b ding dab sai (Cau 64: Kid ké tai san La . a. Kiém tra cc s6 liéu ghi chép trén chimg tir ké toan b. Kiem tra d6i chigu so ligu ghi chép gitta ke todn tong hop va ké toan chi tiét c. Kiem tra cc so ligu ghi chép trén cae tai khoan_ 4. Can, dong, do, dém s6 lugng, xc dinh va dnh gia chat hong, gid tr tai san hign c6 tai thei diém kiém ke de kiem tra d0i chieu vii s6 ligu trong s6 ke toan. ‘VanDuong (QTKD 10) 7aus , Chuong 6 ‘ Sé ké toan— ky thugt ghi sé, sira so ké ton va céc hinh thite ké toa Cu 65: Néu phin loai sé ké ton theo céch ghi chép thi sé ci trong hinh thite ké todn abit ky chung thuge loai: a, S6 ghi theo tt uy thoi gianb. S6 ghi theo hé thong €.Sé chi ti& $6 lién hop (Cu 66: Néu phi loai s6 ké todn theo cach ghi chép thi mhat ky chung thude loai: a. Sé ghi theo tht tr thoi gian b. So ghi theo he thong €.Sdlignhop 4. $6 chitiét Cau 67; $6 nhjt ky chung néu phan loai theo kigu bé tri mu sé thi thuge logi a, $6 kid mot bén b.Sokiduhai ben —e, So kigunhiguedt —_d. $6 Kigu ban cd ci ‘inh thie ké todn Ja mo hinh to chite hé théng sO ké toan gom cdc ngi dung: a. S6 lttgng s6 va két cau céc loai so b. Trinh ty va phuong phap ghi vao timg loai sé c. Méi quan heé gia céc Toai s6 véi nhau 4 CA3 déu ding ‘Cau 69: Viée Iya chon hinh thie ké todn cho mgt don vi phy thude: . a. Quy mé ca don vi b, Dac diém host déng va sit dung vén c. Ca2 dieu kign tren d. Khong phu thuge vao diéu kign nio Cau 70: $6 nhgt ki-— 56 cdi la loai s6 ke toa: a. Ghi ket hop theo thir tu this gian va theo he théng ¢. $0 kigu nhigu cot ‘Cau 71: Sé nhat ky chung 1a loai s6 ké ton. a. Ghi theo thir ty thai gian —_b, $0 ke toan tong hgp ¢, $6 kieu 1 ben da,b,c ding (Cau 72: Thong tin, 96 ligu trén s6 ké toan khong durge a. Ghi bang bit chi ’. Ghi xen thém phia trén hoge phia duéi c. Ding biit xéa 4. Tat ca cae trutmg hgp trén ‘Cfu 73: Khi ghi sai quan hé ddi tmg ctia cc tai khoan trong s6 ké toan, sita bing phwong phap: a. Cai chinh b. Ghi sé im ¢. Ghi bé sung davab ‘Cau 74: Nhap kho CCDC 30.0004 tra bang tién mat. Ké toan ghi sai: No TK 152: 30,000 C6 TK 111: 30.000 Vay dé sita chia, ké todn phai thye hign nur sau: a. No TK 111: 30.000 C6 TK 152: 30.000 b. No TK 153: 30.000 C6 TK 152: 30.000 c. No TK 152: (30,000) Ng TK 153: 30.000 a Ng TK 152: (30.000) C6 TK 111: (30.000) va NO TK 153: 30.000 C6 TK 111: 30.000 No TK 183: 30.000 C6 TK 111: 30.000 . Chuong 7 Ké tom céc qué trinh KD chi yéu trong doanh nghigp (Cau 75: Chi phi SX SP bao gém eéc khoan muc a. Chi phi NVL true tiép va chi phi nhan cng trae tiép ‘VanDuong (QTKD 10) 2b. Cau va chi phi quan ly DN ¢. Cau a va ehi phi SX chung 4. Cau a va chi phi tai chinh ‘Cau 76: Xuat kho NVL dé SX SP. Tri gid NVL xuat kho duge tinh vao: a. Chi phi SX chung b, Chi phf quan ly DN €. Chi phi NVL true tigp 4. Chi phi (Cau 77: Tigh tong phai thank todn cho nin vien phue vu 6 phan xwong duge tinh vao: a. Chi phi nhan céng true tigp b. Chi phi quan 1yDN ¢. Chiphi SX chung. Chi phi tra true Cau 78: Khau hao TSCD chuyén ding cho SX SP duge tinh vao: a. Chi phi NVL true tigp . Chi phi quinlyDN ¢. ChiphiSX chung — . Chi phi ti chinh ‘Cau 79: Tién long phai thanb todn cho b6 phan ké toan DN duge tinh vao: a. Chi phi nhan céng true tigp b. Chiphi SX ctung —¢. Chi phi quanly DN 4. Chi phi khae Cau 80: tai 1 DN cé ede tai ligu sau: ~ Chi phi SX d6 dang du - Chi phi phat sinh trong + Chi phi NVL trate tigp: 4.000.000 + Chi phi nbén cong true tiép: 1.000.000 + Chi phi SX chung: 800,000 + Chi phi quan ly DN: 1.200.000 + Chi phi ban be 700,000 = chipht sky dang cating: 20.000 Vay Téng SP SX hoan thanh trong thing 1a: a. §.000.000 ’, 7.300.000 €. 6.100.000 4. 5.300.000 Cfu 81: Nguyén vat liu xuit ding 000.000 4 (trong 46 ding SXSP 1.000.000, quan I, DN 1.000.000) tien long céng nhin trac tigp SX 2.000.000 d, cac khoan trich theo Iuong tinh vao chi phi la 19%, tong chi phi SX chung 6.000.004. Vay téng chi phi SX phat sinh trong ky: a. 19,380,000 , 19.500.000 &. 20,380,000 .20.500.000 (Cau 82: Chi phi vin cuyén, bée dd vat ligu mua vao tra bing tién mgt. Ké toan dinh khoan: a. No TK 1562 / C6 TK 111 b. No TK 627 / C6 TK 111 ¢. No TK 152/C6 TK 111 . No TK 642 /C6 TK 111 Ci 83: Chi phi vin chuyén, béc vac thénh phim trong qué trinh tiéu thy tra bing tién mat. ghi din khoan: a. NoTK 155 /C6 TK 111 b. No TK 627 /C6 TK 111 ©. No TK 632/COTK IIL @NQTK 641) COTK U1 (Cau 84: Ban SP thu bang tién mat, gid bén chwa thué 1.000.000 4, Thué GTGT Khu tr 10%, ehi din khoan: a, No TK 111: 1,100,000/ C6 TK 511: 1.100.000 b. NoTK 111: 1.100.000/ C6 TK 155: 1.000.000 / Cé TK 333: 100.000 € No TK IL: 1,100,000/ C6 TK 511: 1.000.000 / C6 TK 333: 100.000 d. NoTK 111: 1.100,000/ C5 TK 511: 1.000.000 / C5 TK 133: 100.000 ‘VanDuong (QTKD 10) °‘Cau 85: Cudi ky, két chuyén chi phi phat sinh dé xac dinh két qua KD, ghi dinh khoan: a, NOTK 911 / CO TK 621, 622, 627 b, No TK 911 / C6 TK 632, 641, 642 ¢. No TK 632, 641, 612/C6TK 911 No TK 911 / C5 TK 621, 622, 627, 632, 641, 642 ‘Cau 86: Mua hang hoa nhap kho tra bang tién mat. Gi mua chua thué 5.000.000 d, thué GTGT khau tir 500.0004, chi phi bée vac 100.000 ¢. Binh khodn a NoTK1S6 5.000.000 b. No TK1S6 5.100.000 NoTK 133 500.000 NoTK 133 500.000 Ng TK 641 100.000 CéTK1I1 — 5.600.000 COTK 111 — 5,600,000 ce NoTK156 5.500.000 ad NoTK 156 $.100.000 NoTK 641 — 100.000 NoTK333 500.000 COTK 111 — 5.600.000 COTK LIL — 5.600.000 ‘VanDuong (QTKD 10)