11.25 2010212028 Trde nahigm Chon chuong sdch - x L6p hoc phan : 24.KTTC2 (S2-N2.104) ‘Sach giang day: Ké todn tai chinh quyén 2 ‘Chudng: Chugng 16-CTTT Chung 16 Phan: TN- Nhém 1: Khai nigém 1. (1.004) 8 phigu lal chitng khodn: O khang ky han O ngén han. O ngéin hay d3i han ty vao thai han cé phiéu O Tata déu sai. Phan: TN- Nhém 2: Phan loai va quy dinh ké todn 1, (1.004) TY 18 quyén biéu quyét ciza bén dau tu tai bén nhgn dau tu luén duge xéc dinh bang ty [é von gép cia bén dau tu trong téng von digu ¢ ciia bén nhgn dau tu. O Bing O sai Phan: TN- Nhém 3: Ké toan chting khodn kinh doanh ww te testonlne.eduynvtak-khoantest?¢=MTEXNXwW2M2g0NOguMjexNJE2MDAZMZA=&b=Mnw2M2g0NDgHMicXNIEONTYAMJQ=Bch=NDNBN.... 1/5+1125 20/2028 Tee nai 1. (1.004) Doanh nghigp dang nam ‘cia céng ty lién két ABC, tung ting ty 18 quyn biéu quyét 30%. Sau khi chuyén nhugng 1/2 sé lugng cé phiéu ABC cho céng ty khdc, s6 cé phiéu cdn lai doanh nghigp len ké hoach sé chuyén nhugng hét trong nam ny. $6 vén cin Iai ciia doanh nghiép tai cing ty ABC sé duge ghinhi O Ng2281/c6 222 O Ng 1288 / C6 222 O Tiép tuc theo dai trén TK 222. O Ng 1211 /¢6 222 Phan: TN- Nhém 4: Ké todn cac khoan dau tu nam gif dén ngay dao han, cho vay 1. (1.004) ‘BG qué han ma céng ty Y cha thanh ton khodn vay ngén han 400 tra cho doanh nghigp. Theo Hgp dong vay, doanh nghigp ating ra phat mai tai sin thé chap La 6-t8 4 ché, gid phat mai 500 trd + thué GTGT 10% a3 thu tin ngu@i mua tra vio tai khodn thanh ton ciia doanh nghiép tai ngan hang. Sau khi khau trif ng géc cho vay, ldi vay 10%/s6 tién vay (Ai ghi nhan lai phai thu) vi khoan phat vi pham hgp dng 10 trd, sé cdn lai doanh nghiép hoan tra cho céng ty ¥ bing tién mit. Ké ton ghi O.Ng 112/638: 550trd O Ng 3388: 450 trd 61283: © 400trd 61388: © 40trd COTM: = lotrd O Ng3388/C6 111: 100trd O Tata céc bat todn trén Phan: TN- Nhém 5: Ké toan khoan dau tu vao céng ty con 1. (1.004) ‘Trong qué trinh kinh doanh, doanh nghigp gép von dau tu vao céng ty C bang 250.000 USD chuyén khoan, ty 18 ghi s xudt ngoai t@ 21.120 VND/USD, ty gid thy té thi diém gép vén 21.080 VND/USD. Chénh léch lai/ 6 ty gid trong giao dich nay duge ghi nhgn vio: ww te testonlne.edurynvtak-khoanitest?0=MTEXNXw2M2g0NOguMjexNJE2MDAZM2A=&b=Mnw2M2g0NDgHMicxNIEONTYAMJO=Bch=NDBN.... 2/511.25 2010212028 Trde nahigm © Chiphitai chinh. © Thunhap khac © Doanh thu tai chinh O Chiphikhde Phan: TN- Nhoém 6: Ké toan khoan dau tu vao céng ty li€n doanh, lién két 1. (1.004) Céng ty lién két B gidi thé, tra vén gép cho doanh nghigp bang mét day chuyén cng nghé sn xuat ma truée day doanh nghiép da gép vén. Gié théng nhat dinh gis khi ho’n vén cia tai san nay la 460 tra. Thai diém g6p én, tai sin nay cb nguyén gid 800 tra, a3 khdu hao 120 tra, gid théng nhat dinh gid von gép 650 trd va la khoan vén duy nhat doanh nghiép gép vio B. Sé ven gép cdn lai khéng thu hii dugc. Ké todn ghi: O Ng 211: 460trd Ng 635: 190 trd 6 2228: 650 trd O Ng 211: 800trd Ng 635: 160 trd cé214 310trd 6.2228: 650trd O Ngati: 460trd Ng 811: 190 tr 6.2228: 650trd O Tatea déu sai Phan: TN- Nhém 7: Ké toan khoan dau tu vén vao don vi khdc 1. (1.004) id gc 800 trigu dng, dude chuyén thanh cé phiéu phé théng véi ménh gid 320 trigu ding, gid chuyén d6i 810 triéu dng (ty é vin gép 21% théa thugn khéng, anh hudng dng ké), biét rang gid thi trudng 832 trigu dng, ké ton ghi sé: ww tt-testonline.edu.vnital-khoantest?¢=MTEKNXW2M2g0NDguiMijexNJEZMDAZMZA=&b=Mnw2Mzg0NDgwMjcxN/EONTY4MjO=8ch=NONBN, 3511.25 2010212028 Trde nahigm O Ng 1211: 810 tra 6.1282: 800trd C6515: 10trd O Ng 2281: 810 trd 6.1282: 800 trd 6515: lotr O No 222: 320 trd Ng 635: 480 trd 6.1282: 800 trd O Ng 2281: 832 tré 6.1282: 800 trd C6515: 32trd Phan: TN- Nhém 8: Loi nhuan cé tic duc chia 1.(1.00 4) Nh§n théng bio ding thi nan cé tiie duge chia tif s6 20.000 cé phiéu dau tu cong cy tai chinh vio céng ty Y ‘gm: 30.000.000d bing chuyén khodn va cé tiic bing cé ph 0:1 (gid cng ty ¥ phat hanh dé tra 8 tiie 18 22.000 4/CP, ménh gid 10.000 4/CP). Bay la cé tc doanh nghigp dugc hung trong thi gian 43 dau tu cB phigu vio ¥. Ké toan ghi nhin vio $6 ké todn téng hgp: O.Ng112/C6515: 30,000.00 O Ng 112: 30.000.000 Ng2281: 44,000,000 césis: 74,000.000 O Ng 112: 30,000.00 Ng2281: 20,000.00 co515: 50,000.00 O Tata deu sai Phan: TN- Nhém 9: Ké toan tén that dau tu TC 1.(1.004) Néu cd bing chiing chic chin céc khodn du tu ndm gid dén ngay dao han ma khdng thu hii duge thi ké todn ugc phép lap dy phing gidm gid dau tu ww tt-testonline.edu.vnital-khoantest?¢=MTEKNXW2M2g0NDguiMijexNJEZMDAZMZA=&b=Mnw2Mzg0NDgwMjcxN/EONTY4MjO=8ch=NONBN,+1125 20/2028 Tee nai O Bing O Sai Phan: TN- Nhém 10: Trinh bay théng tin 1. (1.00 4) n (Tai san gidm) thanh todn chi phi giao dich khi ban cé phigu dau tu thi chi phi, cho yéu t6 nao trén Bao céo két qua hoat dong thay déi: 10 dich nay sé fam O Taisan ting. O Doanh thu gidm O Chiphiting. O Vén chi sé hitu ting, y 19 } Copyright © 2016 Khoa Ké Todn | Dai 19c Kinh TE Tp HCM. 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