(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN ‘range () > Dan muck he (tabcatea-toe) NEU TRAC NSHIEM NGUYEN LY KE TOAN (hone 360825505264288) » TONG HOP OE TM VADE ONTAE (tak ochog-hop-dehivade-otp.8285806140928) ¥ Ob (0 cau pa) TA TH KHONG GIOTHAN (astocdetAcm-C0.pha-tshsstonggs-ha-SS5217S77428480) ¥ Thue do K€ ton chi yu sir dung la © Thue do gists céc ep an dev ° O Thue da hign vit ° Te lan no dong ooo om ‘Cong ty Nage Linh bén 718 hang cho céng ty HL ig bén 100 iu HL nh hang vo nghy 6/1/N vi ing ty HL ahdn ng. Ngby 10/1/N, HL dB ‘thanh tn ttn hang bing chuyéa khodn 86 én BO trigu. Ngdy 15/1/N, HL td 6 en cn lal ng tn mt 20 trig. Theo nguyen té oo 58 an teh, cng ty Ngoe Linh ghi nin doanh thu vo ngdy 5/1 © a ro0wee © b.20t8 © 6 80tbu ° 4. Kg ph fe ip dn tn ooo (Cong ty B mua 116 hang cue cng ty C v6 gl mus 200 wri, B 48 nhn hang vao nay 15/@/N va da chip nha no. Nady 20/8/N, cong ty 8 thanh tosn ‘flr hang bang chuyén khodn 56 itn 100 tru. Ney 25/8/N, cng ty B thanh tod nt 6 tn cén la ng tin mat. Theo nguyén tc ca sé dn teh, cng ty 8 ghi nhén hang héa vio ngay ndo? Oa Noty 2080 Ob. Nety 25/8/N © c.Naiy 15/8 ° 4. Tat ed ce phuong in dBu ding oo0o0 Ki hin th ti sn ti sin ea don due ghi nin Theo gi ri ma don v twa anh -ntps:wwww orthisinhvien combai-noe/ée-1-40-cau-80-phuttithu-khong-glok-nan-S852170577428480 aunt(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN © Thee git g6e Theo gist tog O Khang e6 pruong 6 ding ooo cus ‘cing ty A mua mét Ib NVL ve ny 1/4/N vl gid mua 500 trig, cg ty 8 thanh tod 200 tigu bing chuyn Khon v8o gly 1/4/N, phn cba Talebng ‘ty nn no va thanh toa vao ngy 2/5/N, ia th teen eda 16 NVL nay tal th dm aga 31/7278 a $20 tru, Cong ty A tinh bay gl tea 16 NV, ao ngy 31/12/N © s00t%es O 200180 O s00tiee O s20tee id eh i eb hing 9 mus gi be hep ng ooo (cing ty A mua mt I hang héa vo ngay 5/3/N vig mua 600 trig, cng ty halt thém chi phi vn chuyén, Kip Bt hit bj nay 1B 20 wig. i th ca 6 hang hia vio ngdy 31/3/N Ia 580 gu, Theo nguyen tb 9 gc, tr gi 1 Nang ha doc trnh bly vio ngy 31/378 © stots © sot ©. sootite © sores 000 (Céng ty A mua mbt SCO ding trong van phéng quén I 2 gid mua fa 50 trifu vao ngay 1/6/N th ngay 31/12IN, gl cla TSCO nay én th radng 45 trigu. V6 gid inh cng ty Av hoat ng lien yc, tea TSCB nay én 66K tod TSCD tangy 31/12IN © assy © base © «.soxitu Od. rbng phi hep dn en ooo Hang héa ton ko ca doanh nghiip dang 6 xu hung mtg tn th trudng va 6 nguyen oo Kh cho doanh nghip phil chi thét hal rong tung 3. Doanh nghip philip dy phng gli gi hang tin kho Vide lap ey phdng ny tn ti theo nguyén tac née sau day -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 at08:3200908/2028 181 (40 80 phat) THI THU KHONG GIST HAN, O- Nawyen de phishop © Navyen ethan rong © _Nawyen te trong és ° Nacyin te mht quin ooo cus Cong ty A xust kh 1 hing chuyn bén cho e&ng ty 8 vo nay 1/2N. Theo hap ding cng ty A pha chuyén hing dn ko cho cng ty B. Noby SIQUN,cBng ty 8 thong béo dé nha duge hang va nha no. Cbg ty B than tod ibn hang vo nga 28/3/N. Theo nguyén tac cu 66 dn teh, cng {ty A8é gh an doanh thu vao thai dim: © a Vaongay 8 akin dugc hang la 5/3/N (©. b-Vaongay xuatkho chuyén bn 1/378 ©. ©. Vaongiy 8 thanh ton tin 8 28/9/N Od. Khéng 6 dap an nao ding ooo curo (Céng ty A dp dung phuong php tinh gi tr hang tn ko theo phucng phdp nhép trzée ~ xudt tru, tuy nhién v8o ngay 1/B/N céng ty quyét dink chuyén sang 8p dung pong phépbinh gun ga quyn va king givin trong thoy minh bo cdo ti chin ri N, Su thay di ny vi pham nguyén tendo Nap tte tang ys © Naupin the nt quan O. Nauyin te gis abe O._Nauyin fe phihop oo0o0 (Cong ty A xut kno bn tne tip mB ng cho eng ty B 6 gi nla 100 iu vo ngly 1/2/N, biting cng ty 8 48 dt tne ttn nga 20 rigu vao ngiy 15/2/N, Cong ty B thant tan 26 bn cn Ia ng chuyn kod vlo ngly 20/2/N, Thea nguyén tfc vk ca 38 dBn ch, kf ton ghi nh doanh th © Vito ngy 15/230 tigu ny 1/8 ghi tang doar thu 70 tga © Vio ngty 173 8 T00 witu vio nay 18728 100 wigu (© __ Vio ngty 15/230 rig ny 2078 hi ting doanh th 70 tu iden: gy 1/3/48 8 tbo in gh hin doanh tu: xd hn. dupe kh hing cp in mua (8 cha than ton) ooo cure -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 ant(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN NNgdy 1/1, cg ty A mua bo him chéy n6 & phan mung bing tn m§t 24 trgu. Bio hiém c6 gid tj trong 12 tng, Theo nguyen tc phi hap, KE toén abl nh ch phi bo hiém vo hi phi eta tng 7B © a2meu @ brett O coweu Od. Knng 66 4p an nao ang tie bo im tt 12 thing nung mB tng cng phil chia bu chiph 24/252 du ooo NNgiy 1/17N, anh nghip & nhda tude tk cho thus vin hong tong 6 théng fa 120 tiga dng cho hap dng hue Wngay VN dn 30/6IN. Theo nguyén tc kta e088 dn tch, k ton doanh nghip gh nn doanh thu cho thué vin phéng cia thang 1/N i © a rz0Wee © b.sotiee © 6 20%eu © 4. Khang £6 pn nto ing ooo cme gn han ati sn (O. @ Lat, sin wong dvang tibn ma viée si dung khng gép mot han ché nde b.Buge nm git ei yu cho muc dich thuong ma hod mc dich ng han vé dy kign thu Bi ode thanh to trong ving 12 thang ke tH ag © katthienign 36 «. Buge dy tinh bin hode sr dung trong Khuén kd cia chu kj inh doanh bin hung eda doanb nohigp 4. Tét cd eb dip én du Bing Vin chi sé ho ee doanh nghigp due xe dinh bing © a. Téngtaisin - no phaiwra (©. b.Téng ti sin ~ vay daha ©. €-T¥ing ti sin ~ téag nguidn vin kinh doann Od. khing 66 4ép anno ding ooo -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 am(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN ‘D6 tong ndo sau day thuge ti sin eda don vi Oa Phaltri nga bin © b-Phalthukhich hang (©. e.Nhin ing trade eva krich hing Od. Rhing 66 ip én nde ding ooo ‘61 tong nao sau day thuge nui vén ca don v © a Phaitrdngutibin O. b-Phaithukhach hing O. e-Ung tne cho ngusiban ° 4. Kring 8 cp dn nto ding ooo cue (6 36 leu cia mot cng ty: ta sén SBu kj 250, No pha td CBU kj 160; sn cu ky 380, no pha in 969 thi Ie nu trong ky thu ge bi Kj 220, Ne trong kj Khong 6 thay di ve © a1 © b130 © cm Od. Thted ede phuang dn dtu sai ied: Cong tie: Tr in = Nop rd + Vino how => VCSH Uk)» 9, VESH eu = 160. CAng the 2: VCSH cs = VESH Buh + Gp Wn lt Vin + gir tong 8), bhi nby ip vin v8 Rt wn = 0 16636 Neu eda mt cong yt sn u Ky 250, No ph ds Kj I 160, tl sin cub KY 980, no ph tr cub Kj 220, NB trong ky vEn g6p ting 30th Ioinhudn tong kj thu dug fa © aw © bt00 O en © ata ihe: Cg tie 1 Tn = Nop trl ch et hu =» VOSH uy = 90, VESH eu = 160. Cg the 2: VOSH ul y= VESH uh + Gp n= Rt n+ Loinhudn trang 9, indy Gop vn = 30 v8 Rtn ede phung dn du sal -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 sit(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN rd {hilet nun trong ja O aso O bm © «90 ° 4. Tato ce phuong in bu sai Ki bin sn phir ng ha tld gh rén ba don BT Bi © 4 Gis thd thudn gga bén mua va bén ban Ob. cid g8e ce sn phim hing hea O esisvén Od. Tate’ ofc prong én du sal hi mua hang héa np ko, gi hi tén héa don GTGT 8 Oa. cidginh mic oda hing ha © b-ciéthéa thudn gia bén mus va én bn O c.Gidthinh sin must O« ce phuang én dev sal cura $8 dy cu6i ky cia tl Kodn kf ton duos tnh thee cng thie (©. SDcK=S00K + Teng pt sinh tng + Téng phat sinh gidm (©. SDCK= SOK. Téag phat sinh ting + Téng phit sinh gidm © SOCK= SDK + Téng ph sinh tng Teng phat sinh gidm ° 'SDCK = SODK.- Téng phat sin tng-TEng ph sinh gif. “Tal khodn tl sin £6 Kt efunbu sau: -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 libu cla mBt 8g ty: sin Bu ky 350, Np pha tré Bu Kj 260, ti sn cul kj 480, ng phat eu 320. NEU rong ky in gp gid gi 20 oo0o0 ooo ooo 000 arnt(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN ° ‘SDK phn nh bn No, SOCK phan anh bén C6 $6 ea va Spt siting phn énh bén No, phat sinh gidm phan Anh bén C6 «©. SDDK va SDCK cing ahin én bn 06 64. Khdng 6 dp dn nao chinh xée hod ngubn vn 6 kt eSu nr sau ‘6 dvvaSé phi sinh tg pin dn 8 Bén C6, 88 pit sinh idm phn én én No $6 pitsinh tang phn én béo No, S6 phi sinh ld phn anh bn 65 SDK va SDCK cing pn dn 8 bén 6, SE ph sin ng phd doh Sb Ne 'SDDK va SPS ting cing phin én Ben No “ikon phan dn haw mn TSCD thube ° ° ° [Nm tl Khodn iu chin Nm tl Khodn ngoi bing cin 461ké ton [Nim tl khodn eh yu 'Nhém tl Khodn pgp we Kt of tl keodn Hao man TSCD oo @ cu28 a. Naurge vik ed ati Khon theo dt sn dink . Ging w6l Kt efu cia tl khodn ©. Ging wl kt cfu ca ta kon qué tin nh doanh 4. Ce dp dn eu ding (cic ti khodn phn énh No ph td 08 Kt of ° ° a. Nguge Kt fu vt kth phn doh ng vn . Ging w6l kit eu ota tik ta sin -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 000 oo0o0 000 ooo am(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN © ©.C6kEt cfu cia lost kodn pn nh ngubn vn © neng 6 tip nnd cine ooo cu29 'Néu mt 8 ko ph Snh nguBn vn cn 66 tai Khon Bu chin gd, tht Khon chinh 48 ph eb kt fu © ching bén C6, gdm bén No 86. bén C6 © _ohting bin Naim bon Co Rdg 6 85 dr © _ohtng bin C6, dmb No Rdg 0 5dr © Nquce vr két ee Jal tl Koda ngun vba ii tie: Ts Khdn eu hin gdm 6c ket 30 ngs Wit Kron ma neu chi, Vids th hod ev chinh gli ngUBn Wn => het cu ngupe vi nqubo ooo {Cong ty X mua 1 thiét bl theo gié cha e6 thu GTGT 50 trigu dng. Ch phi tong qué win lip dit chay thi 2:2 tu dng (68 bao gm 10% thus {GTGT). Chi ph dao 20 ahaa vén si ng thi bl a2 wu. Cong ty tinh thu GTCT theo phyong php Khau tr, hitb ny 98 ghi 86 theo gid © s2uigu dong O S42 mguabog © s4tiguding O. sotrigu dong (i hioh: = 5042252 =» King tinh chip die two hn vik, iy It chp ko gp tn odin on ang da vio a ing Céng ty mua 1 xe 416 v8 phue vy che host ng sn xu kinh doand theo gid chua thué GTGT 500 trigu dong, thué GTGT 10%. Le ph tude ba lk 60 ‘tu dng, phi lam bignkigm sodt la 20 trigu ding, phi sr dung duéng bp 2 tigu ding ph kiém ginh xe 33 tigu ding (4 bao gm 10% thué TCT). (Cong ty tinh thué GTGT theo phong phi Kha tr, 6 18 nay SE vac ghi 6 theo gis son tiga dng © S85 tigudoog O. se2tigudong ° 560 tigu dng ooo (cing ty mua 1 xe 618 vB phye wu che hoat dng sn xult kinh doanh theo gid chur thué GTGT 500 trigu ding, thué GTGT 10%. Lé phi tre ba la 60 ‘tu dng, phi lam bign km sodt 1820 gu eng, phi st dng éuong be 2 tu dng, phi Ao tao nhdn wen ll xe 33 tu dong (64 bao gdm 10% ‘thé GGT), Cong ty tinh thué GTGT theo hong phap kh tr, 69 nay 98 duge gh 36 theo gid -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 ant09:32 09082023 184 (40 cau60 ph) THI THU KHONG GI6t HAN © s22tigu dong © sestiguding © seo niga dong © so0nigu dong ooo cw Phzong pp tirh i i ding thube 6 nto sau dy nh tos, xe inh ten rong ee dom © Tube da ao ong © Twvsedo gu © Tube do tb gian O these goign vat ooo Chi phi vi ebay. ip dt chay th may mse hi bite ki i dung Sve ih vo O achiphiine © chi pis xt inn doanh © _e.Nguyén i eda may mée hitb mus vio © d.cée puong én abu sa) 000 (cong ty X mua 1 6 16 vin td qua si dung, gi tn hda don chu e& thué GTGT la S00 tnigu dng, thué aust thu GTGT 10%, chi ph nang ep, a= chia trvéekhi dua vio si dung 44 chili 60 tru ng. Cg y tinh thué GTGT theo phueng phi kh tr, chide 6 16 ny SE duge gh 8 theo gis Oa ss0tiguatng ° O. c.o10 tig abng ° Cc prong dn tri du sah ooo Le phi treba ph ngp 46 dng ky quytn sé hu dl vélTSCB hoge bat dng sin du taupe tinh vi: © achiphiknde ©. b-Ghi phi qudn ti doant nghiép -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 ant(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN © © Nauyén gid ti sn 5 cinh node bat dong sin dau te Od Céephuang én deus cua? hi don vxutkho Nang ha bn cho kh hing, k6 ton phan dnh givin hang bin theo gj Khodn sau O._NoT« Gi vn hang bényce TKcTanh phém (O._ WoT Phd thu kh hang/C6 TX Doanh tha bn hang © Wo TK Gi vin hang bén/cs TK Hang ha ° No TK Gi vin hang bin/C6 TK Hang gti bn (hi pi van ehuydn nguyén val ibu mua vp ko da td bing itn mf age gh dn nur sa O_NoTK chi phi ban hangics TK Tiéa mat © Wo TK Nguyen vat BUCS TK Ten mat ONoTK oh ph nguyén vit Hu trv tgp/C6 TK Tn mat ° No TK Phd nguasbén/C6 TK Ten mat nu hao TSCD hu hnh 86 phn bin hang duge hi shan © NoTK chiphibin hing O._NoTK chi ph quén 7 doanh nghiép (Ono T« Gig wn hing bin ° NOT Chi pi sin xut chung cuweo Ki doanh nghigp nh itn tr rue ci ch hing bing TGNH, ké tn ghi © a NeTRTENH/ CO TK Phsl thu Khéch hing b. No TK TONH/C8 TK Tam dng ° Oe.NoTKTONH/CS TK Pha trd guts bén ° 4. Ce phuong dn eu sai -ntps:wwww orthisinvien conbai-hoe/ée-1-40-cau-80-phut-tithu-khong-glok-nan-5852170577428480 000 ooo ooo ooo sont(08:32 0910872023, 18-1 (40 e880 phi) THI THU KHONG GIT HAN THONG TIN Email: infogonthisinhvien.com (mailto:info@onthsinhvien.com) ottine: 02473 010 929 (te:02473010825) ib am wg an00 ting, eh 1730 verse PERCE LOD cic0) o Crm: THEN fet ‘Trang ent (i) Kenda noe (at-ca-knoa-noe) ‘Tuybn éurg (ianh-mucttuyen-aung) 8 th (sitios) Tin te (in-tue) CHINH SACH Nnvng cu ndi thuong ep (hips:onthisinnvien comitin-tucinhung-eaucholthvong-g8p) 6 quy te hanh ad coa mentor va oe vidn 6 olay (hps:fonthisinhvien.comiln-lucbo-quytae-hanh-xu-eue {eninn seh chung (/chinh-sach-chung) Chinn séch béo mat théng tn (Iohinh-sach-ba-mat-thong-tn) Hudng din kich noat khéa hoe (tintue/huong-dan-klch-hoat-khoa-hos) Chinn den node tr hoe ph (in-tuetenin HOP TAc a LIEN KET sach-hoan-tra-hoe-phi Shopoe UEH, UEL (hps!/shopes-vn/onthisinhvienuehuel) ‘Shopee NEU (nipsuishopee.srvotsvneu) ‘Shopee VPP (ntipai/¢hopee.unfonthsinhvien) Shopae TMU, HVTC (hlips:/shopee.vnionthisinhvionusl) ‘Shope HUCE (nttpslshopee.snionthsinhvien.otsv) sb ing o ooo enlor-va-hoe-vientren-otsy) {ibs tam youtube comesACaRB4nthiSnhvthCOHAAN) (psuivwaacsbookcomiantisinvenoanquoc) (MseiNthlak.comZSdFayBYet) (pe wmewinslagram ct hitps:wwwconthisintvion comiba-hocide-t-40-cau-60-phut-bi-tuskhong-gil-nan-S552170577428480 nn