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TRAC NGHleM NGUY~N LY K~ TOAN- VU THU HANG - 2020 - CHLIONG 6

Clu 1: LIi g~p = 64d, chlAm 40%, cic khoin glim tru doanh thu 40d (20%). Hol gli trl cua (a)
Gia v6n hang ban; (b) Doanh thu thuAn
A . (a) 24, (b) 104
B. (a) 96, (b) 160
C. (a) 120, (b) 200
CAu 2: Cic tAI khoan nio aau dAy ctn ma s6 chi tilt theo dol khlJl luvng vi gla trl, cho t&ing
mtt hang
A. Nguy~n v$t li~u 8 . COng c1,1, d1,1ng cv, v$t dvng
C. Thanh phAm D. Hang h6a tOn kho
E. Ca A,B,C,D
CAu 3: NhCmg khoan nio lam tang gla trj hang h6a mua vao trong Icy
A. Chi phi v$n chuy,n hang mua 8 . Gia mua hang h6a
C. Ci A vi B
CAu 4: Salon auto, ngiy 6/2 mua xe auto ve
nhtp kho d6 dam ban, chtra thanh toin (a) but
toan ghl nhtn vio ngiy mua si la (b) auto duvc trinh bay a phAn nao tr6n bio cio tinh hinh
tat chlnh
A. (a) NQ' •auto•/ C6 Thllang phi~u phai tra ; (b) Tai san c6 tfjnh
8 . (a) NQ' "Hang h6a - auto•1c6 "Thllong phiAu phal tr.r; (b) Tai san ngan h~n
C. (a) NQ' "Hang h6a - auto"/C6 "Phal tra ngwl b'n"; (b) Tai sin ngin hfn
D. Ava B cung 6ung
Ciu 6: £>61 vat ngll'OI bAn "Khoin thoong cua ngwl ban cho ngllO'i mua khl ngool mua (di
,.
mua hang chlu) thanh toan tl6n hlng som, trong that glan hoong chl6t khlu" thi t1LPQ'C xem

A. Chl6t khAu thanh tojn (chltt khAu ban hang)

B. Chl!t khau thllang m~i
C . Giam gia hang mua
D. Ca A , 8, C
CAu 6: £>61 vO'I ngll'OI mua "Khoan thwng cua ngll'OI ban cho ngllO'I mua khl ngllO'I mua (di
mua h6ng chlu) th ■ nh t<>An tltn hAng som, trong thal glan hoong chltt khAu" thl dLPQ'C xem

"
A. Gliim gla hang mua B. Chl6t kh6u mua hing
C. Chl6t kh,u thllong m$1
Clu 7: Tn,tmg hQ'P n•o aau diy dU'Q'C 991 Ii c6 "Ooanh thu", ghl nhtn doanh thu"
11

A . Khach hang da nhOn hang, chlla thanh toan t1An

B. Khach htmg chlla nhJn hang, thanh toan tit\n trllac
c. Khach hang da nhM hang, thanh totm ti• n ngay
O.AdC

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cau 8: Ngiy 6/1, mua chlu 1.000kg hiing hoa 4.800, trong do b ■ o g6m chi phi v~n chuy6n
hing mua Ii 800. Ngiiy 811, Bin 1.600kg hing hoa, gl6 bin chl ■ thu612/kg, thu bing check.
BI6t hing h6 ■ t6n kho dAu ky 5.000d (1.000 kg), vi tlnh gl6 xu6t kho theo Nh.p tNOC - xu,t
tnroc (FIFO). Hol lc,I nhu•n gOp ngay 811
A. 11.320 B. 11 .360 C. 11.800
CAu 9: Doanh thu bin hing dU'Q'C trnh trAn
A. Gli bin cu ■ hing h6a B. Gia xuAt kho cua hang h6a
CAu 10: Gli v6n hing ban dU'q'C xic dlnh d.,a tr6n
A. Gia ban cua himg h6a B. Gia xuit kho cua hang h6a
CAu 11: Loti nao sau dAy la 'UI san'' cua doanh nghl ♦ p va xuit hltn trin Bao cao tinh hinh
tal chlnh
A. H~ng dang cri t1uang B. Hang gtri cri ban
c. Hang h6a dA giao cho khach hang (da ti6u thv)
D. Ava B E. Ca A va B va C
Clu 12: K6t ciu tal khoin "X'c dlnh k6t qua klnh doanh" trong c6ng ty th&IO'ng m,I la
A. B~n Ne;,: doanh thu ban hang, k6t chuyjn 16. 86n C6: Gia v6n hang ban, k6t chuy#m lai. KhOng
c6 s6 du cu6i ky sau khi kh6a s6
B. 86n Nq: gia v6n hang ban, kAt chuy!n ,~. B6n C6: doanh thu hang ban, k6t chuye\n lal. KhOng
c6 s6 du cu6i ky sau khi kh6a sO
C. Bin Ne,: gii v6n hing ban, kit chuy6n lai. Bin C6: doanh thu hang ban, ktt chuy6n 16.
Kh6ng c6 s6 d" cuOi ky sau khl kh6a s6
D. ~n Nq: doanh thu ban hang, kAt chuylm lol. BAn C6: Gia v6n hang ban, k6t chuy~n 16. KhOng
c6 s6 dll cu6i ky sau khi kh6a s6
Clu 13: Cho bl6t tal khoan nao sau diy la "tal khoan dl6u chinh glam"
A. Chi phi khAu hao B. Khlu hao luy k6
C. Ca A viii 8
Clu 14: r,1 bjt ky thai dl6m nio trong ky, n6u muon bl6t gla trl hang t6n kho cuOI ky, ki to•n
sl xem s6 dll cua tal khoiin nao sau dly
A. Hang h6a t6n kho B. Gia v6n hing bin
Clu 15: C6ng ty thllO'ng mfl chuy6n klnh doanh "auto". Ngay 1/11 mua vJt dvng vii nhtp
kho, dung cho nhitu thang, trl gla 1.000. Ngiy 6/11, tri tlAn v•n chuyfn vtt dvng 50. Cho bltt
but to, n ngay 5/11
A. N<1 "V&t dvng· 50/ C6 ·nt\n· 50
B. Ne, "Hing t6n kho" 60/ C6 "Tl6n" 60
C. N<1 "Chi phi v&n chuy6n hang mua· 50/ C6 "Tl6n" 50
Clu 16: N~I dung nio aau dly "Ghl nhtn chi phi phit slnh trong cung ky k6 toan mi doanh
thu durqc tfo tli cic chi phi nay" Ii v6 nguy6n tic
A. Nguy6n de phu hc,p 8. Nguy~n t4c ghl nh$n doanh thu
c. Nguy6n tic gla g6c D. Ca A vt. C

- Q.3 -

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CAu 17: Khl khich hing tri trllO'C (ling tr116'c) cho c6ng
ty (trw c khl c6ng ty cung cAp djch
vio 0 Nv phal tra", dAy la thu~c
V\I hay sin phAm), thi khoin ling trllO'C niy se dU'Q'c ghl nh•n
A. Kt toin dOn tfch B. Nguy~n tac ghi nh$n doanh thu

C. Ava B
CAu 18: Ngiy 1/8/2015, tra trv6'c tlAn thu6 nhi cho 1 nim
18.000, ky k6 toan la thang . N6u k'
toin ghl nhfln chi phi thu6 nha trong nim 2015 la 7.600
. Hol vlfc tinh chi phf thue nhi nhll'
vty (a) theo 10411 kA toan nao; (b) Nguy6n tAc kA toan
la nao dU'Q'C ap dyng

A. (a) K~ toan d6n tlch; (b) Nguy6n tac gia g6c

B. (a) Ki toan dOn tich); (b) Nguy en tic phu hQ'p
C. (a) K~ toan tr6n co sa ti~n; (b) Nguy~n tc\c phu hO'P
D. (a) K~ toan tr~n co so ti~n; (b) Nguy~n tac gia g6c
cua doan h nghif p d6u 116n, quan dAn
Ciu 19: CAu phat bl6u: "MQI nghif p vy klnh t6, tal chinh
chi phi phal dU'Q'C ghl s6 k~ toan vao
tal sin, nc, phal tri, nguOn v6n chu sc:, hf,u, doan h thu,
thu hojc thl,PC tA chi tl6n hoJc tU'O'ng
thc,I dl6m phat slnh, kh6ng can cli vao thoi dl6m th\l'C tA
dll'O'llg tiin" la n61 v6 •~1
A. KA toan dOn tich 8 . K~ toan ca sa ti6n
hang: 15.000, LQ'I nhut n glU' lfl
Ciu 20: Tim x bl6t: hang h6a ton kho: 8.800, Phal thu khach
0, Thl6t bf 176.0 00, KhAu hao
= x, V6n cA phAn -PhO thong 170.000, Phil tra ngw l ban 16.00
luy kt 8.800
A. 4.000 B. 21 .600
nhutn glfl ,,, 30.00 0, v6n cl>_phAn -
Ciu 21: Tim x blAt: hang ton kho X, TIAn 120.000, Lq,f
moc 360.000, Kh6u hao luy kA 30.00 0
Ph6 thong 500.000, Thll'O'flg phlt\u phaJ tra 20.000, May
A. 40.000 B. 100.000 C. Kh0ng co (J~p an dung
LQ'I nhufl n gift 1,1 3.000 , Vim c6 phtn
Cau 22: Tim x, y bltt Hang h6a t6n kho = y, Tlin 10.000,
bi = x, KhAu hao IOy kA 2.000 vi x
ph6 thong 72.000, Doanh thu chlla thy,c hifn 5.000, Thl6t
= 7y
A. X = 9.000 , y = 63.000 B. x 8.500 ; y 59.500 = =
C. Kh6n g co dap an dung
L(ri nhutn gift IJI = y, Vlm cl> phAn -
Ciu 23: Tim x, y bi6t TIAn = x, Hang hoa ton kho 20.000,
m6c 360.000, KhAu hao IOy k610 .000
PhO thong 300.000, ThllO'llg phltu phal tra 40.000, May
va Vl,n chu so, hftu g4p 9 14n cua n9' phil tra
Ax= 10.000, y = 60.000 B. x = 30.000, y = 60.000
C. x = 330.000 , y = 150.000
CAu 24: Tim x, y bl6t: Hang h6a t6n kho 180.000, Tl6n
120.000, Lq,f nhut n glfl lfl = y, Vl>n cO
0, May moc = x, KhAu hao IOy kl
phAn - Ph6 thong 400.000, Thll'O'ng phlAu phil tri 20.00
90.000 va gli trl con ,,, cua may m6c = 10•1. nguy 6n 916
A. 300.000, y = 90.000
X • 8 . X = 630.0 00, y = 400 .000

C. Kh0ng co c7ap a!ln dung

p) hing h6a, v•t h, (nguy en llfu, v•t
Clu 26: Mua (= di thu~c quy6 n 16' hf,u cua doan h nghlf
, quy, nim) con dang tr6n (h,an g
Utu, c6ng c,.,, d,.,ng cy, hang h6a), ... , cu61 ky (cu6t th,ng
nghl0 p nhll'n g dang cho, k16m nghlf m
vfn chuy6 n, a bt\n cang, btn bil hotc di v6 dAn doan h
til chlnh nao
nhJp kho, thl dll'9'C (a) xem fj; (b) xutt hltn trim b•o cao

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A. (a) Hang glil ai ban; (b) Bao cao k't qua hott t1(1ng nhll la chi phi
B. (a) San ph4m da dang: (b) Bao cao tlnh hlnh tai chfnh, nhll la tal san dai h,n
C. (a) Hang h6a, vtt tll; (b) Bao cao tlnh hlnh tAi chlnh, nhll la tal san ngin h,n
D. (a) H•ng h6a dang 41 dLIO'ng; (b) Bio cio tinh hlnh tal chlnh, nhll I• tal sin ngin h,n
Ctu 26: Hing h6a, th•nh ph6m di xujt kho: (a) g&it di cho khach hing hoJc chuy6n d6n cho
khach hing;-~b) gill ban 0,1 ly. kj gui; (c) trl gla dlch VIJ di hoan thinh, bin glao cho khich
hang nhllng chw 4"9'C chip nhtn thanh t°'n; .•• (hang h6a, thinh ph6m vln thuOc quyAn
10 hiiu cua doanh nghltp), thl dU'Q'C (a) xem Ii: (b) xuit hifn trtn bio cio tal chlnh nio
A. (a) Hang glil ai ban; (b) Bao cao kilt qua ho,t "Ong nhll la chi phi
B. (a) Hing g&il di ban; (b) Bao cao tlnh hlnh tal chinh nhLr Ii tal sin ngin hfn
C. (a) Gia v6n htmg ban; (b) Btlo ctlo ktt qua hott C,(lng nhll la chi phf
D. (a) Hang dang di cSLlbng; (b) Bao cflo tlnh hlnh tai chlnh, nhll la tai sen ngan hfn
Clu 27: Tim x, bllt Tltn 20.000, Bao hI6m tri tnr6'c 3.000, Khiu hao IOy kt 1.000, Hing hoa
8.000, May m6c 20.000, V6n c6 phin - Ph6 th6ng • x. Phil tri ngLIOi bin 10.000
A.40 B.42
ctu 28: Mua chlu hang h6a cua A 1.000kg, gli mua chLra thu6 4,9d/kg, chtn thanh toan. Bi6t
A con tri he) thlm 1.000 chi phi v•n chuy6n hang vt kho cho doanh nghl9p. Ki toan h,ch
toin
A. Ne, Hing h6a t6n kho 6.900/ C6 Phil tri nguvi ban 5.900
B. Nc;1 Hang h6a tl>n kho 4.900, N9' Chi phi v~n chuy6n hang mua 1.0001 C6 phai tra ngllal ban
5.900
C. A va B cung dung
CAu 29: Mua chlu h•ng h6a cua A 1.000kg, gli mua chLra thul 4,9d/kg, chtn thanh toan. B16t
A con tri hq thim 1.000 chi phi vtn chuy6n hang v6 kho cho doanh nghlfp. Hol gli g6c hang
mua
A. 5,9d/kg B. 4,9c!/kg
c•u 30: Ngiy 6/1 , mua chju hang h6a cua A 1.000kg, gli mua chLn thu6 4,9d/kg, chlla thanh
toan. Sitt A con tri h~ thim 1.000 chi phl v•n chuy6n hang vi kho cho doanh nghltp. Ngay
8/1, e,n chju 800kg hang hoa, gli ban ch&n thu& 9/kg. BI6t hang h6a t6n kho diu ky 1.000kg
x 8d/kg vi ti nh gla xuAt kho theo Blnh quAn gla quyAn. Hol gla v6n hang b6n "!Qiy 8/1
A. 5.160 B. 6.560 C. 6.400
Ciu 31 : Ngiy 5/1, mua chfu hang h6a CUI A 1.000kg, gla mua ChLII thu6 4,9d/kg, Chila thanh
toan. Blit A con tri he) th6m 1.000 chi phi vtn chuy6n hang v6 kho cho doanh nghlfp. Ngiy
8/1, Bin chfu 800kg hang h6a, gla bin chLn thu6 9/kg. Blit hing hoa t6n kho diu ky 1.000kg
x 8d/kg vi tlnh gla xuAt kho theo Blnh quin gla quyAn. Hol but toan ghl nh•n ngay 8/1
A. Nt;>' Phai thu khach htng 7.200/ C6 Hang h6a 7.200
B. Nc;7 PhAI thu kh6ch hAng 7.200/ C6 Doanh thu b6n hang 7.200; Nt;>' Gia v6n hang ban 5.160/CO
HAng h6a t6n kho 5.160
C. NQ' Ph" thu kh,ch hing 7.200/ C6 Doanh thu b,n hing 7.200; Nq, GIA v6n hang bin 5.660/
C6 Hang h6a tbn kho 6.680
D. No- Phai thu khach hang 7.200/ C6 Doanh thu b6n hang 7.200; N9' Gia v6n hang ban 6.400/ C6
Hang h6a tl>n kho 6.400

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Ciu 32: Ngay 6/1, mua chju hing h6a cua A 1.000kg, gia mua chll'a thu6 4,9d/kg, chU'a thanh
toan. Blit A contra h~ thim 1.000 chi phi Vfn chuylm hang vi kho cho doanh nghlfp. Ngay
8/1, Ban chlu 800kg hang h6a, gla ban chUoa thu6 9/kg. Bitt hang hoa t6n kho diu ky 1.000kg
x Ba/kg va tinh gla xuAt kho theo Binh quin gla quy6n. Hoi IQ'i nhutn g9p ngay 8/1
A. 800 B. 1.640 C. 2.040
Cau 33: !"'9ay 511, mua chtu hang hoa cua A 1.000kg, gia mua chU'a thu6 4,9d/kg, chw thanh
toan. Biit A contra h~ them 1.000 chi phi vtn chuyAn hang vi kho cho doanh nghitp. Ngay
8/1, Ban chtu 800kg hang hoa, gia ban chUoa thut 9/kg. Bl6t hing h6a t6n kho d4u kj 1.000kg
x Sa/kg va tinh gla xuit kho Nh,p trll'OC _ xuit tr1J'6,c (FIFO). Hol gla v6n hang ban ngay 8/1
A. 5.160 B. 5.560 C. 6.400
Ciu 34: Ngay 5/1, mua chju hang hoa cua A 1.000kg, gla mua chll'a thut 4,9d/kg, chll'a thanh
toan. B16t A con tra h9 thim 1.000 chi phi vtn chuy6n hang v6 kho cho doanh nghl9p. Ngay
811, Ban chju 800kg hang hoa, gia ban chUoa thut 9/kg. BiAt hang hoa t6n kho aiu ky 1.000kg
x Ba/kg va tinh gia xuAt kho theo Binh quan gia quy.\n. Hol (a) but toan ghi nhf n chi phi vJn
chuy6n, (b) tinh gia v6n hang bin
A. (a) NQ' Chi phi v~n chuyin 500/ C6 Ti~n 500, (b) 5.160
B. (a) NQ' Gia v6n hang ban 500/ C6 Ti~n 500, (b) 5.660
C. (a) Ne, Chi phi vtn chuylm 500/ Co Tl6n 500, (b) 5.560
D. (a) NQ' Gia v6n hang ban 500/ C6 Ti~n 500, (b) 6.900
Ciu 35: Ngay 5/1, mua chju hang hoa cua A 1.000kg, gla mua ch1n1 thuA 4,9d/kg, ch&n thanh
toan. Bllt A contra h9 them 1.000 chi phi vfn chuyin hang vi kho cho doanh nghi9p. Ngay
8/1, Ban chju 800kg hang h6a, gla ban ch1r.1 thut 9/kg. Bill hang hoa t6n kho dAu ky 1.000kg
x Ba/kg va tinh gla xult kho Nhf p trU"OC - xult trU"OC (FIFO). Hoi IQ'i nhutn 99P ngay 8/1
A. 800 B. 1.640 C. 2.040
Ciu 36: Ngay 5/1, mua chiu 1.000kg hang h6a 4.800, trong d6 bao g6m chi phi vtn chuyin
hang mua la 800. Hol but toan ghl nhJn ngay 5/1
A. N<;r Hang h6a tOn kho 4.000. N(l Chi phi v3n chuy~n hang mua 800/ C6 Phai tra ngLrai ban 4.800
B. NQ' hang hoa ti>n kho 4.800/Co Phai tra ngwi ban 4.800
Ciu 37: Ngay 5/1, mua chju 1.000kg hang h6a 4.800, trong d6 bao g6m chi phi vJn chuyin
hang mua la 800. Hol gla gOc hang mua ngay 5/1
A. 4,8d/kg B. 4.0alkg
Ciu 38: Ngay 6/1, mua chlu 1.000kg hang hoa 4.800, trong do bao gOm chi phi v•n chuy6n
hang mua la 800. Ngay 8/1, Ban 1.600kg hang hoa, gii ban chll'a thuA 12/kg, thu bing check.
Chi phi vtn chuytn hang ban tni bing ti6n 100. 816t hang hoa tOn kho d3u ky 5.000d (1.000
kg), vi tinh gill xutt kho theo Binh quln gla quytm. Hoi gla v6n hang ban 8/1
A. 7.880 B. 7.840 C. 7.980 D. 7.940
Ctu 39: Ngay 6/1, mua chfu 1.000kg hang h6a 4.800, trong d6 bao gOm chi phi vtn chuy6n
hang mua la 800. Ngay 811, Ban 1.6~0kg hang h6a, gla ban chUoa thu& 12/kg, thu bing check.
Chi phi v•n chuy6n hang ban tni bing tl6n 100. BIAt hang h6a t6n kho dau ky 5.000d (1.000
kg), va tf nh gla xult kho theo Nhtp trooc - xuit trlJ'6oc (FIFO). H61 gla v6n hang ban 8/1
A. 7.880 8 . 7.840 C. 7.9B0 D. 7.940
Clu 40: Ngay 6/1, mu ■ chfu 1.000kg hang hoa 4.800, trong do bao g6m chi phi vtn chuy6n
hang mua Ii\ 800. Ngay 8/1, Ban 1.600kg hang h6a, gla ban chU'a thu612/kg, thu bing check.

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Chi phi v•n chuy6n hang bin tri bing tlAn 100. Blit hang h6a t6n kho dAu ky 5.000cS (1.000
kg). vi tinh gli xuAt kho theo Blnh quln gla quyAn. Hot IQ'I nhutn gqp
A 11.320 B. 11.360 C. 11.220 0. 11.260
Clu 41: Ngiy 1/11/2015, C6ng ty A ban hang cho cong ty B va nhfln thuvng phl&u phal thu
trt gli 10.000; thoi hfn thanh toan 9 thing, Iii suit 6'/,. Blit ky k6 toan: thing. Hol but toan
vao ngay 1/11 cua c6ng ty B
A. NQ' Hang h6a t6n kho 10.450. NQ' Chi phi tiAn l~i la 450/ C6 Thllang phi"u phai tra 450
B. NQ' gia v6n hang ban 8.000/ C6 Hang h6a t6n kho 8.000
C. NQ' Thllong phi!u phai phu 10.0OO/C6 Doanh thu 10.000
D. NQ' Hang h6a t6n kho 10.000/ C6 Thuvng phl6u phal tra 10.000
E. Bva c
CAu 42: Ngay 1/11/2015, C6ng ty A ban hang cho cong ty B vi nhtn thU'O'ng phltu phal thu
trf gla 10.000; that hfn thanh tmn 9 thing, Iii suit 6°1.. B16t ky ki toan: thang. Hol but toan
vao ngay 31/11 cua c6ng ty B
A. NO' Tian lai phai thu 450/ C6 Thu nhap tiAn lai (Doanh thu ti~n lai) 450
B. NQ' Ti~ 450/ C6 Thu nhap tiAn IAi (Doanh thu tit\n IAi) 450
C. NQ' Chi phi tltn Iii 50/ C6 Ti6n Iii phai tra 50
o. Khong co cSap an t1ung
Ciu 43: Ngiy 1/11/2015, C6ng ty A ban hang cho c6ng ty B vi n~tn thllCfflg phiiu phai thu
trt gla 10.000; thai hfn thanh toan 9 thang, Iii suit 6%. Blit ky k6 toan: thing. Hoi but toan
vao ngay dio hfn cua thU'Ollg phliu cong ty A
A. NQ' Ti~n 10.450/C6 Thu nh(lp tiAn lai 100, C6 Tit\n IAi phai tra 350, C6 Thllong phi~u phai thu
10.000
B. Nc;,Tiin 10.450/C6 Thu nhtp tlin Ill 60, C6 Tlin Iii phal thu 400, C6 Thuvng. phi6u phal
thu 10.000
C. NQ' Tit\n 10.450/ C6 Thu nh~p ti!n lai 350, C6 Ti~n IAi phai thu 100, C6 Thllong phi~u phai thu
10.000
Cau 44: Doanh thu ban hang 300, hang mua trong ky 230, hang t6n diu ky 30, chl6t khiu ban
hang 15, hang t6n cu61 ky 50, chi phi ban hang 15. Tinh (a) doanh thu thuin; (b) Iii gqp; (c)
Thu nhfp thuin (16 thuin) cua ky kl toan
A. (a) 270; (b) 210; (c) 195 B. (a) 285; (b) 76; (c) 60
C. (a) 270; (b) 250; (c) 235 D. (a) 285; (b) 210; (c) 195
Ciu 45: Tai khoan nio sau dAy si xuAt hl ♦ n trong bang cln dOI thir sau khl khoa s0 cua cong
ty thllO'ng mfl
A. Hing t6n kho B. Gia v6n hang ban
C. Doanh thu htmg ban D. Ca A, B, C

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