DAP ANDE TIll HOC pHAN KE ToAN TAl CHiNH HP2. -

Cau 1: 10ct x 0,25d1ct=2,5dCac chi tieu tren Bang can d6i k~ toan (Dvt: 1.000d6ng)

TAl SAN S6 eu6i NGUONVON S6 eu6inam nam

- Tien 350.000 - Phai tra ngan han ngiroi ban 415.000- Cac khoan tuong duong tien 150.000 - Ngiroi mua tra tien tnroc NH 50.000- Chung khoan kinh doanh 700.000 - Doanh thu chua thirc hien NH 95.000- Phai thu ngan han khach hang 270.000 - Thang du von co phan (l00.000)- 'Ira Wac cho ngum ban NH 45.000- Hang ton kho 422.000Cau 2: (Bvt: 1.000 don~)11LN ke toan tnroc thue:= 9.480.000- 115.200+155.550 -7.248.000-434.800-535.500-232.450= 1.069.600 (0,25)TN tinh thue = 1.069.600 + 45.000+20.000- 95.000= 1.039.600 (0,25)CP Thu~TNDN HH= 1.039.600 x 20%= 207.920 (0,25)Tai san thu~ TN hoan lai phat sinh = 20.000 x 20% = 4.000 (0,25)

, , z.? _

21 BAO CAO KET QUA HOAT BONG KINH DOANH (1,5)CHITIEU Nam nay

Doanh thu ban hang va cung cap dich vu 9.480.000Cac khoan giam tnr doanh thu 115.200Doanh thu thuan ve ban hang va cung cap dich vu 9.364.800Gia v6n hang ban 7.248.000Lei nhuan gQPve ban hang va cung cap dich vu 2.116.800Doanh thu hoat dQng tai chinh 155.550Chi phi hoat dQng tai chinh 232.450Chi phi hang ban 434.800Chi phi_quan ly doanh nghi~p 535.500Loi nhuan thuan illhoat dQng kinh doanh 1.069.600Tong loi nhuan ke toan truce thue 1.069.600Chi phi thue lNDN hi~n hanh 207.920Chi phi thue lNDN hoan l~i (4,000)Lgi nhu~n sau thue lNDN 865.680

Cau 3 (Bvt: 1.000 d6ng) (lOdk x O,25dldk = 2,5t1)1. Chuyen TGNH mua co phieu: 2. Nh~ thong bao Uii:Ng TK 228 500.000 Ng TK 138 150.000

C6 TK 112 500.000 C6 TK 5153. Nhugng ban c6 phi~u: 4. Ban BDS dau tu:Ng TK 112 600.000 a. Ng TK 112

C6TK121 500.000 NgTK131C6 TK 515 100.000 C6 TK 511

C6 TK 333C6 TK 3387

150.000

200.0001.740.0001.680.000168.00092.000

KTDN_KTIC2_DHCQ_B1 TRANG 3/2 MD 04052015 005

5. Lien doanh:aINcrTK 138VITESCO 737.000Co·TK 511 670.000Co TK 333(3331) 67.000

b/- NcrTK 112 737.000CO TK 138VITESCO 737.000

c./ Nq TK 632 470.000Co TK 154 470.000

1.500.000700.000

2.200.00012.500

b. NcrTK 632Ng TK 214(2147)Co TK217

c.Nq TK 632Co TK 111

d.Nq TK 3387Co TK 515

12.5007.666,7

7.666,7

Can 4: (DVT: dong)BANG TlNH NO GOC vA LAI TUNG KY THANH ToAN TrEN THUE (1 75i1)J

Nfun Tien thue hang Lili thue Nq g6c No thue tai chinhnam1,339,304,008

1 440,945,000 160,716,481 280,228,519 1,059,075,4892 440,945,000 127,089,059 313,855,941 745,219,5473 440,945,000 89,426,346 351,518,654 393,700,8934 440,945,000 47,244,107 393,700,893 (0)

Tang 1,763,780,000 424,475,992 1,339,304,008

2/ Dinh khoan: (3dk x 0,25=0,75d)- No TK 244 50.000.000

Co TK 112- No TK 212

Co TK 341

50.000.0001.339.304.008

1.339.304.008

- No TK 641Co TK214

334.826.002334.826.002

KTDN_KTTC2_DHCQ_B1 TRANG 4/2_MD 04052015 005