K~ TOAN QUOC Tf 1

BT 4.5. (Gbi nb~n vi~c cbuy~n d&i TS khac thanh BDSDT- MH gia g6c)
(Dem V\ tinh: USD)Ngay l/7 /20X8, Capital Ltd mua m<}t toa nha c6 gia mua gdc 22 tri~u,
chi phi phap ly 500.000, thanh toan bfulg tien, de lam showroom tnmg bay & ban san
phim cua cong ty. Cu6i niim 20X8, gia tri hgp ly cua toa nha duqc xac dinh la1 26 tri~u. Do
cong ty thue duqc m(>t dia diem khac thich hgp hem d€ lam showroom nen quy€t djnh dang
thong bao quang cao cho thue toa nha. Showroom da ngung ho~t d(>ng va doi di vao ngay
3 l/l/20X9. T~i ngay nay, gia tri hqp ly cua toa nha v!n la 26 tri~u.Cµ6i niim 20X9, gia trj
hgp ly cua toa nha duqc xac dinh la 25 tri~u.
Yeu cAu: Hay ghi nh~n cac nghi~p Vl,l phat sinh lien quan d~n toa nha trong niim 20X8 va
20X9. Bi~t Capital Ltd ap dl,lllg mo hinh gia g6c cho ca bdt d{mg san chu sa him su dl,lllg
va bdt d9ng san dAu tu, niim tai chinh k~t thuc vao ngay 31/12. Thai gian khdu hao toa nha
la 20 niim, ap dl,lllg phucmg phap duang thing, gia tri thanh ly UO'C tinh bAng khong, khong
c6 tf>n thdt tai san trong giai do~n nay.

BT 4.6. (Ghi nhtn vifc chuyin d6i TS khac thanh BDSDT - ~ gia trj hffP ly)
L~p l1;1i tinh hufmg va yeu du 6 bai 4.5 vai di~u ki~n Capital Ltd ap dl,lllg mo hinh gia tti
hgp ly d6i vai bAt d9ng San dAu tu, mo hinh gia g6c d6i vai bdt d9ng san chu sa hfru SU
dl,lllg . . .
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Kf TOAN QU6C Tf 1

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I '

K~ "TOAN QU6C ,f 1

Bl' 4.8. (Chuy~n d&i BDSDT thanh tai san khac)

Cong ty DS dang nim giu toa nha lam hAt d()ng san ddu tu, toa nha mua each day 2 nam,
co nguyen gia 90 tri~u, kh~u hao theo phuong phap duc:mg thing trong 20 nam, hao moo
luy ke den l/l/20X7 la 8 trieu, khong c6 tfin th!t tai san. Vao ngay 1/1/20X7, cong ty ky
hqp dfmg ban toa nha v6i gia l 00 tri~u. Hqp d6ng yeu cdu DS phai chju trach nhi~m th\lc
hi~n cai t~o son sua theo yeu c!u cua khach hang. Toan b() chi phi cai t~o la 6 tri~u. Vao
ngay l/3/20X7, toa nha duqc cai t~o xong va ban giao cho khach. I tuAn sau nh~ duqc
ti~n.
Yeuc~u:

a/ B§.t d(mg san dau tu nay c6 phai chuy~n d6i thanh Hang t6n kho hay khong? Neu c6,
chuy~n d6i vao thoi di~m nao?

b/ Lqi nhu~n cua ho~t d9ng ban l,§.t d9ng san la nay bao nhieu? S3 ti€n nay duqc ghi nh~n
vao bao cao nao?
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