Bai Tap Kttmdv-gv Tran Van Tung

Bi tp K ton DN TM-DV

TS. Trn Vn Tng

BI TP K TON DOANH NGHIP TM-DVCHNG: K TON VN BNG TIN & CC KHON TNG NG TINBi s 1: Cng ty ABC k khai v np thu GTGT theo phng php khu tr, hch ton hng tn kho theo phng php k khai thng xuyn.

Trong thng pht sinh cc nghip v kinh t sau:

Ngy 01/03: Cng ty ABC xut qu tin mt tm ng tin vt liu cho Nhn vin A s tin 42.000.000.

Ngy 05/03: Cng ty ABC xut qu tin mt 80.000.000, np vo ti khon ca cng ty ti ngn hng. n cui ngy, Cng ty ABC vn cha nhn c giy bo C ca ngn hng.

Ngy 06/03: Cng ty ABC nhn c giy bo C ca s tin np vo ti khon ngn hng ngy 05/03.

Ngy 10/03: Cng ty ABC mua mt l cng c c gi thanh ton 27.500.000 (bao gm thu GTGT 10%), cha thanh ton tin cho Cng ty B.

Chi ph vn chuyn thanh ton bng tin mt 495.000 (bao gm thu GTGT 10%). Cng c nhp kho .

Ngy 15/03: Nhn vin A thanh ton tin tm ng:

- Vt liu nhp kho c gi thanh ton 38.500.000 (bao gm thu GTGT 10%).

- Chi ph vn chuyn 770.000 ( bao gm thu GTGT 10%).

- Nhn vin np li qu tin tm ng khng chi ht.

Ngy 16/03: Cn c s lng hng ho gi i bn ti cc i l tiu th, Cng ty ABC thanh ton hoa hng bn hng cho cc i l bng tin mt 110.000.000 ( bao gm thu GTGT 10%).

Ngy 20/03: Cng tyABC c ngn sch Nh nc cp b sung vn kinh doanh bng tin gi ngn hng 1.250.000.000. Cng ty ABC nhn c giy bo C.

Ngy 22/03: Cng ty ABC thanh ton n vay ngn hn Ngn hng C bng tin gi ngn hng 325.000.000. Cng ty ABC nhn giy bo N.

Ngy 25/03: Cng ty ABC vay ngn hn Ngn hng D 225.000.000, dng cho hot ng kinh doanh. Cng ty ABC nhn giy bo C v s tin vay ngn hn.

Ngy 26/03: Cng ty ABC mua 2.000 c phiu ca Cng ty E vi gi thanh ton 21.000.000. Cng ty ABC thanh ton bng tin mt. C phiu ca Cng ty E c mua vi mc ch bn ngay.

Ngy 28/03: Cng ty ABC vi phm hp ng v b khch hng pht 20.000.000. Cng ty ABC np pht bng tin gi ngn hng. Cng ty ABC nhn c giy bo N.

Ngy 30/03: Cng ty ABC nhn c thng bo v li tin gi ngn hng thng 03 l 25.000.000.

Cng ty ABC nhn c thng bo v li vay ngn hn thng 03 l 5.400.000 (khon i vay ngn hn dng cho hot ng kinh doanh). Cng ty ABC thanh ton li vay bng tin mt.

Cng ty ABC nhn c ho n tin in thng 03 ca b phn bn hng 22.000.000 (bao gm thu GTGT 10%) v b phn qun l doanh nghip 27.500.000 (bao gm thu GTGT 10%). Cng ty ABC cha thanh ton tin in.

Cng ty ABC thanh ton tin lng phi tr cho cng nhn vin bng tin mt 475.000.000.

Ngy 31/03: Cng ty ABC nhn c thng bo v s thu Thu nhp doanh nghip tm phi np ca qu I l 25.000.000. Cng ty ABC ng thu bng tin mt.

Yu cu: Tnh ton, nh khon cc nghip v kinh t pht sinh.

Bi s 2: Cng ty ABC k khai v np thu GTGT theo phng php khu tr, hch ton hng tn kho theo phng php k khai thng xuyn, xc nh gi tr ngoi t xut qu theo phng php nhp trc, xut trc.

- S d u k Ti khon 111(2): 15.790.000( chi tit: 1.000 USD).

- Trong thng pht sinh cc nghip v kinh t sau:

Ngy 10/12: Cng ty ABC xut kho bn cho Cng ty A mt l hng ha c gi thc t xut 20.000.000, gi thanh ton 2.200 USD (bao gm thu GTGT 10%). Cng ty A cha thanh ton tin mua hng. Cho bit t gi bnh qun lin ngn hng l 15.800 VND/USD.

Ngy 15/12: Cng ty A thanh ton tin mua hng bng tin mt 2.200 USD. Cho bit t gi bnh qun lin ngn hng l 15.850 VND/USD.

Ngy 20/12: Cng ty ABC xut qu tin mt 1.100 USD mua mt l vt liu (bao gm thu GTGT 10%). Cho bit t gi bnh qun lin ngn hng l 15.820 VND/USD.

Chi ph vn chuyn thanh ton bng tin mt 561.000 (bao gm thu GTGT 10%).

Ngy 25/12: Cng ty ABC xut qu tin mt 1.000 USD bn thu bng tin mt (tin Vit Nam). Cho bit t gi bnh qun lin ngn hng l 15.890 VND/USD.

Ngy 31/12: T gi bnh qun lin ngn hng l 15.860 VND/USD. Cng ty ABC nh gi li Ti khon 111(2) v x l chnh lch t gi hi oi pht sinh do nh gi li.


Bi s 3: Cng ty ABC k khai v np thu GTGT theo phng php khu tr, hch ton hng tn kho theo phng php k khai thng xuyn.

S d u thng mt vi ti khon nh sau:

Ch tiuS tin

Ti khon 1211(Cng ty A)42.000.000 (4.000 c phiu, gi ghi s k ton 10.500/c phiu, chim 5% c phn ca Cng ty A)

Ti khon 1281 (Ngn hng B)225.000.000

Ti khon 138(8) (Ngn hng B)8.212.500

Ti khon 1291.500.000

(*) Tin gi k hn 6 thng, li sut 0,73%/thng, nhn li cui k.


Ngy 01/12: Cng ty ABC gi tin tit kim ti Ngn hng B bng tin gi ngn hng 500.000.000 (tin gi k hn 9 thng, li sut 0,75%/thng, nhn li cui k).

Ngy 05/12: Cng ty ABC mua 250 tri phiu ca Cng ty C (mnh gi 100.000/tri phiu, gi pht hnh 100.000/tri phiu, li sut 0,765%/thng, k hn 12 thng, nhn li vay ngay khi mua. Cng ty ABC thanh ton cho Cng ty C bng tin gi ngn hng.

Cng ty ABC thanh ton ph dch v mi gii mua tri phiu (0,5% gi tr giao dch) bng tin mt.

Ngy 15/12: o hn khon tin gi tit kim k hn 6 thng ti Ngn hng B. Cng ty ABC ghi nhn tin li thng 07, thu hi vn gc v li bng tin gi ngn hng.

Ngy 20/12: Cng ty ABC bn 2.000 c phiu Cng ty A vi gi 10.250/c phiu, thu bng tin gi ngn hng.

Cng ty ABC thanh ton ph dch v mi gii bn c phiu (0,5% gi tr giao dch) bng tin mt.

Ngy 25/12: Cng ty ABC k hp ng lin doanh vi Cng ty D trong thi gian 12 thng. Cng ty ABC em gp vn vi Cng ty D bng tin gi ngn hng 85.000.000, hng ho (gi tr s k ton 45.000.000), thit b sn xut (nguyn gi 225.000.000, gi tr hao mn lu k 45.000.000).

Cng ty ABC v Cng ty D thng nht nh gi: gi tr hng ho l 47.000.000, gi tr ca thit b sn xut l 178.000.000.

Ngy 31/12: Cng ty ABC ghi nhn li tin gi thng 07 ca khon tin gi tit kim k hn 9 thng ti Ngn hng B.

Gi tr trng ca c phiu Cng ty A l 10.000/c phu. Cng ty ABC lp d phng gim gi c phiu Cng ty A.

Yu cu: Tnh ton, nh khon cc nghip v kinh t pht sinh.CHNG: K TON MUA BN HNG TRONG NCBi s 4: Cng ty ABC k khai v np thu GTGT theo phng php khu tr thu, hch ton hng tn theo phng php k khai thng xuyn, tnh gi xut hng tn kho theo phng php bnh qun gia quyn thi im. Chi ph mua hng c phn b cho hng bn ra theo tiu thc s lng.

S d u thng ti khon 156, nh sau:Ch tiuS tin

Ti khon 156(1)72.000.000 (chi tit: 1.500kg)

Ti khon 156(2)1.500.000


Ngy 01/09: Cng ty ABC mua l hng (s lng: 2.500kg, n gi bn cha thu 50.000/kg, thu sut thu GTGT10%), cha thanh ton tin.

Chi ph vn chuyn thanh ton bng tin mt 2.750.000 (bao gm thu GTGT 10%). Hng v nhp kho .

Ngy 05/09: Cng ty ABC xut kho 500kg hng ho bn trc tip cho khch hng (n gi bn cha thu 73.000/kg, thu sut thu GTGT 10%). Cng ty ABC thu bng tin mt.

Ngy 07/09: Cng ty ABC mua l hng (s lng: 1.000kg, n gi bn cha thu 49.025/kg, thu sut thu GTGT 10%), thanh ton bng tin gi ngn hng.

Chi ph vn chuyn thanh ton bng tin mt 1.045.000 (baoo gm thu GTGT 10%). Hng v nhp kho .

Ngy 10/09: Cng ty ABC xut kho 100kg hng ho dng biu tng, khuyn mi.

Ngy 11/09: Cng ty ABC xut kho 800kg hng ho gi bn Cng ty A (n gi bn cha thu 73.000/kg, thu sut thu GTGT 10%).

Chi ph vn chuyn thanh ton bng tin mt 2.200.000 (bao gm thu GTGT 10%).

Theo hp ng bn hng: Cng ty ABC cho Cng ty A hng chit khu thanh ton nu thanh ton tin trong thi hn 10 ngy k t ngy chp nhn thanh ton (chit khu thanh ton tnh 5% gi bn cha thu GTGT).

Ngy 15/09: Cng ty A nhn c hng v thanh ton cho Cng ty ABC bng tin gi ngn hng.

Ngy 17/09: Cng ty A ngh gim gi do mt s hng ho khng ng quy cch. Cng ty ABC chp nhn gim gi v pht hnh ho n gim gi (gi thanh ton 5.280.000, bao gm thu GTGT 10%).

Cng ty ABC cha hon li tin gim gi cho Cng ty A (xem nh khon ng trc tin mua hng ca Cng ty A).

Ngy 20/09: Cng ty ABC xut kho 1.500kg hng ho gi bn Cng ty B (n gi bn cha thu 73.000/kg, thu sut thu GTGT 10%). Cng ty B l i l bn ng gi hng hoa hng ca Cng ty ABC. Hoa hng bn hng i l c tnh 5% gi thanh ton (bao gm thu GTGT 10%).

Ngy 25/09: Cng ty ABC xut kho cng c c gi tr 3.000.000 sdng ti b phn bn hng. Gi tr cng c c phn b v tnh vo chi ph 3 thng.

Ngy 30/09: Cng ty B thng bo bn c 1.000kg. Cng ty B thanh ton tin cho Cng ty ABC bng tin gi ngn hng, sau khi tr hoa hng bn hng i l c hng.

Phn b chi ph mua hng cho hng ho tiu th trong thng.


Bi s 5: Ti cng ty TM A trong thng 9 c cc nghip v kinh t pht sinh sau :1) Ngy 3.9 mua 1 l hng c gi trn ho n bn bn 28 triu ng, th GTGT 10%, hng v kim nhn nhp kho pht hin thiu mt s theo gi mua cha c thu 250.000 cha r nguyn nhn. Cty cho nhp kho theo thc nhn, tin hng cha thanh ton.2) Ngy 7.9 mua mt l hng c gi tr trn ho n bn bn 15 triu, thu GTGT 10% chi ph vn chuyn do bn mua chu 200.000, bn bn tr h. Hng v nhp kho , tin hng v tin vn chuyn cha thanh ton.3) Ngy 14.9 cty gii quyt s hng thiu ngy 3.9 bt p ti bi thng gi 300.000.4) Ngy 19.9 Cty nhn c ho n bn bn v l hng cho nhp kho theo gi tm tnh 27,5 triu ng, gi chnh thc ghi trn ho n bn bn 28 triu ng, thu GTGT 10%.5) Ngy 21.9 mua l hng c gi trn ho n bn bn 30 triu ng, thu GTGT 10% hng v kim nhn nhp kho pht hin tha mt s theo gi mua 500.000 cha r nguyn nhn. Cty cho nhp lun s hng tha, tin hng cha thanh ton.6) Ngy 25.9 nhn c chng t i tin ca bn bn v l hng mua theo HKT tr gi 17 triu ng, thu GTGT 10%. Cty chp nhn thanh ton. Ngn hng cho vay v gi giy bo n, hng ny cui thng cha v.7) Ngy 28.9 Cty ngh bn bn, bn lun s hng tha nhp kho ngy 21.9 bn bn ng .Yu cu : nh khon cc nghip v kinh t pht sinh trn (theo c 2 phng php np thu GTGT).Bi s 6: Ti Cty TM Y trong thng 10 c cc nghip v kinh t pht sinh sau 1) Ngy 1.10 mua mt l hng c gi trn ha n bn bn 40 triu ng, bao b tnh gi ring 250.000 ng hng v kim nhn nhp kho , tin hng cha thang ton cho ngi bn, thu GTGT 10%.2) Ngy 5.10 mua mt l hng c gi trn ho n bn bn 35 triu, thu GTGT 10%. Hng v kim nhn nhp kho pht hin thiu mt s theo gi mua 500.000, ghi vo chi ph khc 0,4% trn tng tr gi hng mua cha c thu, s thiu vt nh mc bt p ti bi thng gi mua.3) Ngy 8.10 cng ty nhn c l hng bn bn gi n b vo s hng thiu pht sinh thng trc do bn bn gy ra theo gi mua 1.000.000. Trong ngy cn thu c tin mt do p ti bi thng s hng thiu ngy 5.10.4) Ngy 12.10 mua mt l hng c gi trn ho n bn bn 18 triu ng, thu GTGT 10%, hng v kim nhn nhp kho thy sai quy cch mt s theo gi mua 2 triu ng. Cty nhp kho s hng ng quy cch, cn hng sai quy cch Cty bo qun ring, tin hng cha thanh ton.5) Ngy 15.10 mua mt l hng c gi trn ho n bn bn 15 triu, thu GTGT 10%. Bn bn c trch nhim giao hng ti kho Cty, khi hng n Cty thc nhn 14.300.000 v thanh ton cho bn bn bng tin mt.6) Ngy 20.10 bn bn ng gim gi s hng sai quy cch 12.10 cn 1.500.000, Cty lm th tc nhp kho s hng ny.7) Ngy 25.10 cn b thu mua v thanh ton tm ng nh sau :- Tr gi hng nhp kho 18.000.000- Chi ph vn chuyn 1.500.000- Tin mt np qu 1. 350.000Yu cu: Lp nh khon cc nghip v kinh t pht sinh trn, m TK ch T.Bi s 7: Ti Cty TM X trong thng 10 c tnh hnh sau :1) Ngy 2.10 mua mt l hng ca ngi sn xut tr gi mua thc t 55 triu ng, tin hng cha thanh ton. Hng v nhp kho .2) Ngy 5. 10 Cty nhn c l hng nhp khu tr gi trn ho n bn xut khu 56 triu, thu nhp khu phi np 4% gi nhp. Hng v kim nhn nhp kho thiu mt s tr gi mua 2,5 triu cha r l do. Tin hng thanh ton bng TGNH ngoi t thu GTGT 10%.3) Ngy 8. 10 nhn c chng t i tin ca bn bn v l hng mua theo HKT tr gi hng ho trn ho n bn bn 25.800.000, bao b tnh gi ring tr gi 450.000. ng thi nhn c giy bo n ca Ngn hng thanh ton cho ngi bn theo chng t i n. Hng cha v, thu GTGT 10%.4) Ngy 10.10 nhn c giy bo ca NH thanh ton cho bn bn s tin mua hng thng trc theo ho n bn bn 148 triu , bao b tnh gi ring 800.000, thu GTGT 10%.6) Ngy 18. 10 mua mt l hng theo gi thc t l 45 triu, thu GTGT 10% hng nhn ti kho bn bn. Tin mua hng cha thanh ton cho ngi bn. Hng v kim nhp kho thy thiu mt s tr gi mua cha c thu 2.000.000. Hao ht trong nh mc cho php 500.000, s thiu vt nh mc bt p ti bi thng theo gi bn 1.700.000.7) Ngy 24.10 mua mt l hng nng sn tr gi mua thc t 15,4 triu, chi ph vn chuyn 150.000 chi ph chn lc, phn loi ng gi 240.000, thanh ton bng tin mt. Bao b tnh gi ring 180.000 bn mua chu, tin hng v tin bao b cha thanh ton.Yu cu : nh khon cc nghip v kinh t pht sinh trn. M nht k chung.Bi s 8: Trong thng 10 Cty Y c cc nghip v kinh t pht sinh sau :1) Ngy 1. 10 xut kho hng ha gi i bn cho cty M - Hng A gi xut kho 10 triu, gi bn 11,5 triu, thu GTGT 10%.- Hng B gi xut kho 28 triu, gi bn 30 triu, thu GTGT 10%.Bn mua cha nhn c hng. Trong ngy cn xut mt s hng ha thanh tan tin cng theo gi bn 90,000, gi xut kho 85.000, thu GTGT 10%.2) Ngy 4. 10 xut hng gi i cho cng ty N theo hnh thc chuyn hng :- Hng C gi thc t xut kho 38 triu, gi bn 41 triu, thu GTGT 10%.- Hng D gi thc t xut kho 46 triu, gi bn 52 triu, thu GTGT 10%.Bn mua cha nhn c hng. Trong ngy cn nhn c giy bo ca bn mua nhn c l hng gi i bn thng trc, gi mua 45 triu, gi bn 48,5 triu, thu GTGT 10%.3) Ngy 7.10 nhn c giy bo ca Cng ty M nhn c l hng gi i ngy 01.10 km theo bin bn tha, thiu :- Hng A : thiu 1 s gi bn 120.000, gi mua 100.000- Hng B : tha mt s gi bn 90.000, gi mua 80.000- Hng tha, thiu cha r l do, hng tha bn mua cn gi h.4) Ngy 10.10 xut hng gi i cho cng ty T theo hnh thc chuyn hng :- Hng E : 1000kg , gi bn 20.000/kg, gi mua 19.000/kg, bao b tnh ga ring 500.000.Hng F 500kg gi bn 30.000/kg, gi mua 28.000/kg bao b tnh gi ring 250.000 thu GTGT 10%. Bn mua cha nhn c hng. Chi ph vn chuyn bn bn chu thanh ton bng tin mt 165.000.Trong ngy cn nhp kho s hng b tr li m bn mua gi h t thng trc, tr gi xut kho 500.000, gi bn 550.000.5) Ngy 14.10 nhn c giy bo ca Cty N v l hng gi i, ngy 4.10 km theo bin bn tha thiu nh sau :- Hng C: thiu gi bn 420.000, gi mua 390.000.- Hng D: tha gi bn 470.000, gi mua 430.000.Hng tha, thiu cha r l do , hng tha bn mua cn gi h. Bn mua ch chp nhn thanh ton s hng thc mua nhp kho. Ngn hng gi bo c tr vo n vay ngn hn ca Cng ty.6) Ngy 17.10 x l hng tha thiu ngy 7.10.- Hng A : gii quyt ghi vo chi ph khc.- Hng B : gii quyt ghi vo thu nhp khc, ng thi ch s hng ny v nhp kho7) Ngy 20.10 nhn c giy bo ca cng ty T nhn c s l hng ngy ngy 10.10 km theo bin bn tha thiu :Hng F : thiu 5 kg, hng E : tha 5kg.Hng tha thiu cha r nguyn nhn, hng tha gi h.8) Ngy 22.10 nhn c giy bo t chi nhn hng ca bn mua v l hng bn trong thng 9 gi mua ca l hng l 82 triu gi bn 89 triu, l hng ny xc nh l tiu th thu GTGT 10% cty cha nhn hng v.9) Ngy 25.10 s l s hng tha thiu ngy 24.10 nh sau : - Hng C : ghi vo chi ph bn hng 50%, cn li cn p ti bi thng.- Hng D : ghi vo thu nhp bt thng, ng thi bn lun cho bn mua, bn mua chp thun mua.10) Ngy 30.10 tm ra s hng tha, thiu ngy 20.10 l do Cty xut nhm bn mua ngh Cty dng s hng tha b s hng thiu, chnh lch v tr gi gia hng E v F cng ty chu, ghi vo chi ph khc.Yu cu :- Lp nh khon k ton cc nghip v kinh t pht sinh trn.- Xc nh thu GTGT phi np (phng php khu tr).Bi s 9: Cty thng mi N trong thng 12 c cc nghip v kinh t pht sinh sau :1) Ngy 1.12 mua mt l hng ca HTX L vi gi mua thc t 80 triu thu GTGT 10%, tin cha thanh ton. Hng v nhp kho thy thiu mt s theo gi mua 2 triu cha r nguyn nhn, cty cho nhp kho theo thc nhn.2) Ngy 5.12 bn mt l hng cho Cty K , gi mua 24 triu, gi bn 25,3 triu thu GTGT 10% . bn mua nhn hng ti kho Cty cha thanh ton. Trong ngy cn xut kho hng ha cho Cty A biu lm hng mu, gi bn 150.000, gi mua 140.000, thu GTGT 10%.3) Ngy 7.12 c bit Cty K em hng v kho pht hin thiu mt s hng gi cha c thu GTGT 1,5 triu. Trong ngy mua mt l hng nhp kho theo gi tm tnh 41 triu, thu GTGT 10%.Vay ngn hng thanh ton l hng mua ngy 1.12 cho HTX L ngn hng bo n.4) Ngy 9.12 mua mt l hng bn . theo HKT l mt 100 ci, n gi 400.000/ci thu GTGT 10%. Nhng trn ha n ngi bn ch ghi 90 ci, phiu nhp kho Cty l 80 ci ng qua cch, cn 10 ci sai quy cch Cty khng nhp kho. Tin hng cha thanh ton cho ngi bn.5) Ngy 12.12 rt TGNH 6.820.000 mua bao b. Trn ha n ngi bn ghi gi bn 6.200.000, thu GTGT 10% khi kim nhn nhp kho ch c 6 triu, s thiu cha r l do, chi ph vn chuyn gi thanh ton chi bng tin mt 132.000.6) Ngy 14.12 bn mt l hng cho Cty T gi bn 57 triu, thu GTGT 10%, gi thc t xut kho 52,3 triu. Bn mua nhn hng ti kho Cty. Tin hng cha thanh ton. Trong ngy xut hng ha cho b phn XDCB gi bn 2 triu, gi mua 1,8 triu thu GTGT 10%. B phn xy dng c t chc k ton ring.7) Ngy 20.12 vay ngn hn ngn hng v nhp qu tin mt 21 triu, chi tin mt tr n ngi bn s hng mua thng trc 6 triu, chi cho CB thu mua 7 triu. Mua hng ha nhp kho 7,5 triu, tr tin vn chuyn hng ha gi thanh ton 99.000.8) Ngy 23.12 CBTM v thanh ton khon tm ng bng ha n nhp kho hng ha 5 triu, chi ph mua hng ha 300.000, tin mt cn tha np li qu .9) Ngy 26.12 mua mt l hng ha theo gi thc t 40 triu, hng nhn ti kho ngi bn, vn chuyn bng phng tin ca Cty, chi ph vn chuyn bn bn chu 110,.000, tin mua hng cha thanh ton.10) Ngy 28.12 bn ton b s hng mua ngy 26.12 theo gi bn 42,5 triu thu GTGT10% bn mua n nhn hng ti kho Cty v thanh ton bng Sec chuyn khon.Yu cu :- Lp nh khon cc nghip v kinh t trn.- Xc nh thu GTGT phi np (theo phng php khu tr)Bi s 10: Ti 1 DN np thu GTGT theo phng php khu tr, trong thng c tnh hnh sau :1. Mua hng nhp kho bng TGNH, gi mua 15.000.000 thu GTGT 10%. Hng nhp kho , chi ph vn chuyn tr bng tin mt, gi thanh ton 110.000.2. Nhn c l hng mua thng trc, gi mua 20.000.000, bao b tnh gi ring 2.000.000, thu GTGT 10%. Hng nhp kho .3. Nhn c 1 l hng do ngi bn chuyn ti. Gi ghi trn HBH 50.000.000, thu GTGT 10%. Khi kim nhn pht hin thiu gi mua 5.000.000 cha r l do. K ton cho nhp kho theo thc t.4. Thanh ton tin cho ngi bn s tin mua hng nghip v 3, c hng chit khu thanh ton 1,5%/gi mua. Thanh ton bng tin vay ngn hn.5. Bn ton b l hng mua nghip v 1 gi mua 16.500.000, thu GTGT 10%, ngi mua nhn hng ti kho.6. Nhn c giy bo nhn c l hng gi bn thng trc ca ngi mua. Gi bn ca l hng 45.000.000, gi vn 42.000.000, thu GTGT 10%. Bn mua ng thanh ton.7. Xut kho gi bn l hng mua nghip v 2. Gi bn ca l hng 22.000.000, thu GTGT 10%. Bn mua bo nhn hng.8. Nhn c giy bo c ca ngn hng cho bit nhn c tin ca ngi mua thanh ton cho s hng tiu th nghip v 6. Thanh ton vo TK TGNH.9. Chi ph bn hng trong k c xc nh bng 3%/tng dthu, chi ph QLDN bng 4%/tng Dthu.10. Xc nh KQKD trong k, xc nh thu thu nhp doanh nghip phi np, thu GTGT u vo, u ra, c khu tr trong thng. bit thu sut thu TNDN 25%/li nhun trc thu.Yu cu : Lp nh khon cc nghip v kinh t trn.CHNG: K TON XUT NHP KHUBi s 11: Ti Tng Cty Xut khu K trong thng 10 c cc nghip v kinh t pht sinh sau :1. Ngy 01. 10 mua 100 tn bp ca Cty A gi 1.000.000/tn hng c chuyn thng xung tu, tin hng cha thanh ton cho bn bn. Sau khi giao hng ln tu, Cty lp th tc nh thu vo ngn hng ngoi thng (thanh ton theo phng thc L/C )2. Ngy 5. 10 nhn c giy bo ca ngn hng ngoi thng v l hng gi bn ngy 1. 10 vi ni dung:+ Ghi c TK TGNH Tng cty 9.900USD.+ Th tc ph ngn hng 100USD.(T gi mua thc t do ngn hng cng b 15400/USD)3. Ngy 10. 10 Tng cng ty y thc cho n v B xut khu mt l m en, gi bn 240.000USD/FOB/HCM cty xut kho gi hng i, tr gi mua ca l hng m ny l 3 t 400 triu.4. Ngy 12. 10 nhn c giy bo ca ngn hng ngoi thng v y thc cho n v B xut vi ni dung:+ Ghi c TGNH Tng Cty 236.00USD.+ Th tc ph ngn hng 1.600USD.+ Ph hoa hng y thc xut 2.400USD.T gi mua thc t ngn hng cng b 1.5420/USD5. Ngy 14. 10 nhn c ha n chnh thc ca bn bn v l hng nhp kho thng trc theo gi thc t 50 triu, gi ghi trn ha n bn 52 triu, thu GTGT 10% l hng ny giao bn nhng cha thu c tin.6- Ngy 16. 10 Tng Cty y thc cho n v B nhp xe Honda, n gi 1.500USD/CIF/HCM, thu nhp khu 60% thu GTGT 10%. Hng v tng cng ty nhn v cho nhp kho 100 xe Honda ca n v B giao. T gi thc t do ngn hng cng b 15400/USD.7- Ngy 19. 10 nhn c giy bo n ca ngn hng ngoi thng thanh ton cho Cty B tin nhp 100 xe Honda vi ni dung :- Ghi c TKTGNH Tng Cty 152.000USD.Trong : + Thanh ton tin 100 xe Honda 150.000USD.+ Thu nhp khu 90.000USD.+ Ph hoa hng y thc 1.200USD.+ Th tc ph phn hng 900USD.T gi mua thc t ngn hng cng b 15.420/USD 8- Ngy 21. 10 Tng Cty nhn y thc xut cho Cty D l hng u nnh tr gi bn 10.000USD/FOB/HCM. Hng giao ln tu, t gi thc t 15.450/USD.9- Ngy 25. 10 nhn c bo c ca Ngn hng ngoi thng v l hng u nnh xut ngy 21. 10 vi ni dung :+ Ghi c TKTGNH Tng cng ty 9.800USD.+ Th tc ph ngn hng 2.000USD.10. Ngy 30. 12 phn b chi ph bn hng cho hng tiu th 4%/doanh thu, chi ph qun l 2%/doanh thu.Yu cu : - Lp nh khon cc nghip v kinh t pht sinh trong thng 12.- Xc nh doanh thu thun, xc nh kt qu ti chnh nghip v bn hng, kt chuyn v TK li, l.Bi s 12: Ti 1 Tng cng ty xut khu Y trong thng 10 c cc nghip v kinh t.1- Ngy 01.10 nhn c ha n chnh thc ca bn bn v l hng mua thng trc theo gi tm tnh l 40 triu, gi chnh thc trn ha n bn bn 45 triu, thu GTGT 10%.2- Ngy 04.10 mua go ca Cty A , trn ha n bn bn s lng 100 tn n gi mua 4.000.000/tn, thu GTGT 10%.Tng Cty thanh ton cho bn bn 50% bng tin mt, s cn li cha thanh ton. Cty A chu trch nhim chuyn hng xung cng v giao hng ln tu. Khi kim nhn ti cng ch c 99 tn, s hng thiu cha r l do. Gi bn 410USD/tn. T gi hch ton 15.400/USD, thu xut khu 5%.3- Ngy 8 10 Cty nhn y thc nhp cho Cty B 20 tn bt ngt tng tr gi 20.000USD/CIF/HCM thu nhp khu 10% khi hng v Tng cng ty giao thng cho Cty B, t gi mua thc t ngn hng cng b 15.420/USD.4- Ngy 12.10 nhn c giy bo C ca ngn hng ngoi thng v khon tin Cty B chuyn tr cho Tng Cng ty 22.300USD. Trong : 20.000USD tin hng, 200 USD tin hoa hng y thc, 100USD th tc ph ngn hng. T gi mua thc t ngn hng cng b 15420/USD.5- Ngy 15.10 nhn c giy bo C ca ngn hng ngoi thng thu c tin v l hng go xut gi i ngy 4.10 vi ni dung :- Ghi n TKTGNH Tng Cty 40.390USD.- Th tc ph ngn hng 200USD.T gi mua thc t do ngn hng cng b 15.440/USD6- Ngy 20.10 Tng cng ty k hp ng nhp 600 ci my lnh, n gi 500USD/ci/CIF/HCM. Hng v n cng kim nhn pht hin 20 ci b h cha r nguyn nhn. Tng cng ty lm h s khiu ni gi Cty Bo Vit, t gi mua thc t ngn hng cng b 15.440/USD.7- Ngy 23. 10 c in bo ca bn bn gi Tng cng ty l ng gim gi 20 chic my lnh b h xung cn 100USD/ci, thanh tan vi gi . T gi mua thc t 15.420/USD.8- Ngy 28. 10 nhn c giy bo N ca ngn hng ngoi thng thanh ton cho khch nc ngoi v hp ng nhn my lnh vi ni dung:Ghi r TK TGNH Tng cng ty 292.100USD trong tin mua hng 292.900USD, th tc ph ngn hng 100USD. T gi mua thc t ngn hng cng b 15.440/USD.Yu cu : Lp nh khon cc nghip v kinh t pht sinh, bit t gi hch ton 15.450/USD.Bi s 13: Ti Tng cng ty xut khu X trong thng 8 c cc nghip v kinh t pht sinh sau:1- Ngy 1. 8 Tng cng ty nhp khu trc tip 10 chic xe TOYOTA n gi 10.000USD/chic/CIF/HCM. Hng v chuyn thng cho cng ty A v B, mi cng ty 5 chic, t gi mua thc t do ngn hng cng b 15.400/USD.2- Ngy 4. 8 nhn c bo c ca ngn hng ngoi thng v khon tin Cty A thanh ton 5 chic TOYOTA theo gi bn 60.000USD t gi mua thc t ngn hng thc t ngn hng cng b 15.450/USD.3- Ngy 8. 8 Cty xut 100 tn m vng tr gi mua bng tin Vit Nam 900.000/tn. Gi bn bng ngoi t 14.000JPY. (JPY : Yn Nht, 1 USD = 125JPY).Hng giao xung tu, Cty lp th tc gi vo ngn hng ( thanh ton the phng thc L/C) T gi mua thc t 15.400/USD.4- Ngy 10.8 nhn c bo ca ngn hng thu c tin ca Cty B v s tin 5 chic TOYOTA theo gi bn bng ng Vit Nam 155 triu ng/chic.5- Ngy 12.10 Tng cng ty nhp trc tip 50 tn Ur. Trn ha n bn 300USD/tn. Hng v giao thng cho Cty C theo phng thc i hng, Cty C nhn hng ti cng, t gi mua thc t ngn hng cng b 15.400/USD.6- Ngy 14. 8 nhn c giy bo C ca ngn hng thu c tin v l m vng gi i ngy 8. 8 vi ni dung :- Ghi c TKTGNH Tng cng ty 1.386.000JPY- Th tc ph ngn hng 14.000JPY(1USD = 125JPY = 15.400/USD)7- Ngy 18.8 nhn c giy bo ca bn mua t chi l m gi ngy 8.8 v thu tin ngy 14. 8 v trong m vng c ln m en. Cty ng gim gi xung cn 10.000JPY/tn, bn mua chp nhn. T gi thc t ngn hng cng b 15.450/USD.8- Ngy 20. 8 nhn c 100 tn go ca cng ty C giao theo phng thc i hng. Hng nhp kho Tng Cng ty pht hin tha 1 tn cha r l do.9- Ngy 22. 8 vay ngn hng k gi m L/C 50.000USD, ngn hng gi giy bo.Yu cu: Lp nh khon cc nghip v kinh t pht sinh. T gi hch ton 15.450/USD.Bi s 14: Ti Cty XNK trong thng 6 c cc nghip v kinh t pht sinh sau :1- Ngy 1. 6 mua 100 tn u xanh ca Cty A, gi mua 6 triu ng/tn, tin cha thanh ton cho bn bn, hng v nhp kho .2- Ngy 5. 6 Cty xut ton b l hng nhp kho ngy 1. 6 ra s ch li, chi ph s ch 12.400.000, chi bng tin mt.3- Ngy 10. 6 hng s ch xong nhp li kho, phn thnh hai loi : loi : 80 tn, loi II : 15 tn, ph phm 4 tn. Nhp kho theo gi mua k hoch. Loi I, /tn, 7 triu loi II 3,2 triu /tn, ph phm 1,1 triu/tn.4- Ngy 15. 6 Cty xut khu ton b u loi I, hng c chuyn qua ca khu, khi kim nhn pht hin thiu 0,5 tn cha r nguyn nhn. Sau khi giao hng xong Cty lp th tc nh thu gi vo ngn hng (thanh ton theo phng thc L/C), gi bn ca loi I l 850 USD/tn.5- Ngy 18. 6 bn ton b u loi II thu bng tin Vit Nam, gi bn 400.000/t.6- Ngy 20. 6 nhn c giy bo c ca ngn hng ngoi thng v l hng xut bn ngy 15.6, ni dung :- Ghi c TKTGNH ca Cty 66.575 USD- Th tc ph ngn hng 1.000 USD.T gi mua thc t ngn hng cng b 15.400/USD.7- Ngy 25. 6 Cty nhp trc tip 100 tn Ur, gi mua 200USD/tn /CIF/HCM. Hng v cng kim nhn thiu 0,5 tn cha r nguyn nhn.Cc bn hu quan lp bin bn ch x l, t gi mua ngoi t ngn hng cng b 15.420/USD.8- Ngy 27. 6 Cty bn ton b Ur nhn c cho cng ty B theo gi bn bng tin Vit Nam 2.800.000/tn, bn mua nhn hng.9- Ngy 29. 6 nhn c giy bo N ca ngn hng v thu xut khu hng u xanh 1% gi bn, thu nhp khu Ur 5% gi nhp. T gi ngoi t 15.450/USD.10- Ngy 30. 6 phn b chi ph bn hng cho hng tiu th 4% doanh thu, chi ph qun l doanh nghip 1% doanh thu.Yu cu : Lp nh khon cc nghip v kinh t pht sinh trn tnh ton xc nh kt qu ti chnh nghip v kinh doanh trong thng ca cng ty. (T gi hch ton 15.400/USD)

CHNG: K TON CC NGNH DCH VBi 15: Doanh nghip S&T chuyn kinh doanh v cc hot ng dch v v c cc b phn sau y: B phn Khch sn (KS); b phn Nh hng (NH) v b phn ch bin thc phm (CB).

I. S d u thng 7/20xx ca 1 s ti khon nh sau:

- TK154(CB): 2.000.000 (chi ph nguyn vt liu trc tip).

II. Trong thng 7 c cc nghip v kinh t pht sinh sau:

1.Chi ph pht sinh b phn ch bin thc phm gm:

- Tin lng phi tr cho nhn vin ch bin:

8.000.000.

- Nguyn liu dng ch bin:

20.000.000.

- Cng c s dng b phn ch bin:

800.000.

- Khu hao TSC ca b phn ch bin:

800.000.

- Dch v thu ngoi c gi thanh ton l 2.200.000, gm thu GTGT 10%, cha thanh ton tin.

- Chi ph khc pht sinh tr bng tin mt l 600.000, thu GTGT 10%.

- Trong thng b phn ch bin hon thnh c 20.000kg thc phm chuyn giao cho Nh hng, s thc phm ch bin d dang c tnh theo khon mc chi ph NVL l 2.800.000 v khon mc chi ph khc l 600.000.

2. Chi ph pht sinh b phn Nh hng khch sn trong thng gm:

2.1. b phn khch sn:

-Thu tin cho thu phng trong thng l 296.000.000, thu GTGT 10%; trong thu bng tin mt l 96.000.000; thu bng chuyn khon l 200.000.0000.

- Nhn tin ng trc bng chuyn khon t hp ng ca mt cng ty nc ngoi v khon thu di hn trong thi gian 4 nm vi s tin 960.000.000.

- Cc chi ph pht sinh lin quan n b phn hot ng cho thu phng trong thng gm:

+ Tin lng phi tr cho nhn vin phc v phng:

40.000.000.

+ Thc phm v nguyn liu s dng:

2.000.000.

+ Phn b chi ph CCDC s dng nhiu ln cho thng ny : 6.000.000.

+ Khu hao TSC b phn:

80.000.000.

+ Chi ph phi tr cho cc dch v thu ngoi l 33.000.000, gm thu GTGT 10%.

+ Cc chi ph khch pht sinh tr bng tin mt l 15.400.000, trong thu GTGT 10%.

2.2. b phn Nh hng:

- Trong thng doanh thu t c l 120.000.000, thu GTGT 10%; trong thu bng tin mt l 30%; chuyn khon l 60%; cn li cha thu c tin.

- Cc chi ph pht sinh trong thng ti b phn ny gm:

+ Tin lng phi tr cho nhn vin:

8.000.000.

+ Thc phm nhn t b phn ch bin l 20.000kg, s dng ht 12.000kg.

+ Nguyn vt liu khc nhn t kho cng ty l 2.560.000.

+ CCDC loi s dng 1 ln c gi tr 400.000.

+ Chi ph phi tr cho cc dch v thu ngoi l 2.200.000, gm thu GTGT 10%.

+ Cc chi ph khch pht sinh tr bng tin mt l 4.400.000, trong thu GTGT 10%.

3.Trong thng c cc chi ph pht sinh lin quan n b phn qun l chung ton cng ty nh sau:

- Tin lng phi tr CBCNV:

20.000.000.

- Chi ph NVL s dng cho b phn:

8.000.000.

- Chi ph phi tr cho cc dch v thu ngoi l 4.400.000, gm thu GTGT 10%.

- Cc chi ph khch pht sinh tr bng tin mt l 30.000.000.

4. Thng tin b sung:

- Trong thng k ton tin hnh trch BHXH, BHYT, BHTN v KPC theo t l quy nh hin hnh.

- Chi ph pht sinh b phn QLDN v tip th, qung co c phn b cho cc b phn Nh hng khch sn v b phn ch bin thc phm theo tiu thc tin lng nhn vin trc tip ca cc b phn.

- Cng ty k khai v np thu GTGT theo phng php khu tr; hch ton hng tn kho theo phng php k khai thng xuyn.

Yu cu: Tnh ton, nh khon cc nghip v kinh t pht sinh.CHNG : K TON DOANH NGHIP XY LPBi 16: Ti doanh nghip A chuyn hot ng lnh vc xy lp, tin hnh k khai v np thu GTGT theo phng php khu tr. Doanh nghip ang thi cng 2 loi cng trnh: cng trnh nh chung c v cng trnh nh xng.

C ti liu k ton trong 8/ 20xx nh sau: (vt:triu ng)

1.Chi ph sn xut d dang u k:

Khon mc chi phCng trnh nh chung cCng trnh nh xng

Chi ph nguyn vt liu trc tip

Chi ph nhn cng trc tip

Chi ph s dng my thi cng

Chi ph sn xut chung65,800

35

18,2

21120,96

48

37,44

33,6

Tng cng140240

2.Tng hp chi ph sn xut pht sinh trong k

Yu t chi phCng trnh nh chung cCng trnh nh xngB phn

my thi

cng

Thi cng

xy lpPhc v,

qun lThi cng

xy lpPhc v,

qun l

1.Nguyn vt liu chnh xut t kho

2.Nguyn vt liu ph xut t kho

3.Nhin liu xut t kho

4.Nguyn vt liu chnh mua ngoi

(thanh ton bng tin mt)

5.Cng c, vn khun, gio

(phn b 7 k)

6.Tin lng phi tr lao ng trong danh sch

7.Tin lng thu ngoi

8.Khu hao TSC

9.Chi ph dch v

10.Chi ph khc bng tin100

24

16

56

80

20

-

4

20

14

4

2

10

2,04120

22

10

100

60

40-

6

2

28

12

20

9

3,32-

4

8

8

20

80

10

Trch bo him x hi, bo him y t, bo him tht nghip, kinh ph cng on theo t l quy nh hin hnh.

3. Kt qu thc hin ca b phn my thi cng trong k

Loi myCng trnh nh chung cCng trnh nh xng

X14 ca10 ca

Y10 ca30 ca

Z10 ca10 ca

Gi thnh nh mc cho mi ca my loi X l 2,6tr., loi my Y l 3,36tr, loi my Z l 3,92tr.

4. Cng trnh nh chung c hon thnh ban giao cho ch u t gm 10 cn h loi I, hon thnh th tc ch bn 10 cn h loi II. S nguyn vt liu chnh tha ti cng trng lm th tc nhp kho l 8tr.

Cho bit gi thnh nh mc 10 cn h nh sau: (vt: triu ng)

Khon mc chi phCn h loi ICn h loi II

Chi ph nguyn vt liu trc tip 15,0413,16

Chi ph nhn cng trc tip 87

Chi ph s dng my thi cng4,163,64

Chi ph sn xut chung4,84,2

Tng cng3228

5. Cng trnh nh xng trong k hon thnh bn giao giai on I v giai on II cho ch u t, giai on III thi cng c 30%. Cho bit gi thnh d ton ca tng giai on nh sau:

n v : triu ng

Khon mc chi phGiai on IGiai on IIGiai on III

Chi ph nguyn vt liu trc tip 160160200

Chi ph nhn cng trc tip 808080

Chi ph s dng my thi cng204060

Chi ph sn xut chung608060

Tng cng320360400

Yu cu:

- nh khon cc nghip v kinh t pht sinh.

- Biu din qu trnh k ton tp hp chi ph v tnh gi thnh sn phm ca cng trnh nh chung c. Xc nh gi thnh thc t cn h chung c loi I v cn h chung c loi II.- Biu din qu trnh k ton tp hp chi ph v tnh gi thnh sn phm ca ca cng trnh Nh xng (Giai on I v II).CHNG : K TON TI SN C NHBi s 17: Cng ty ABC k khai v np thu GTGT theo phng php khu tr, hch ton hng tn theo phng php k khai thng xuyn, tnh khu hao ti sn c nh theo phng php khu hao ng thng. Mc khu hao ti sn c nh thng 08 (trong thng 08 khng c bin ng v ti sn c nh):

B phnS tin

Bn hng25.560.000

Qun l doanh nghip45.850.000

Bt ng sn u t3.000.000

Tng cng74.410.000

Trong thng 09 pht sinh cc nghip v kinh t sau:

Ngy 12/09: Cng ty ABC nhng bn mt thit b qun l (nguyn gi 225.000.000, hao mn lu k 198.000.000 (hao mn lu k tnh n ngy 31/08), thi gian ng k s dng 25 nm. Chi ph tho d thanh ton bng tin mt 2.200.000 (bao gm thu GTGT 10%). Thit b qun l c bn vi gi thanh ton 20.900.000 (bao gm thu GTGT thu sut 10%), thu bng tin mt.

Ngy 15/09: Cng ty ABC mua mt thit b qun l c gi thanh ton 297.000.000 (bao gm thu GTGT thu sut 10%), thanh ton bng tin gi ngn hng. Chi ph lp t, chy th thanh ton bng tin tm ng 19.800.000 (bao gm thu GTGT thu sut 10%). Thit b qun l a vo s dng ti b phn qun l doanh nghip t ngy 19/09.

Ngy 20/09: Cng ty ABC tin hnh sa cha mt thit b lm lnh ang s dng ti b phn bn hng: tng chi ph sa cha l 66.000.000 (bao gm thu GTGT thu sut 10%), thanh ton bng tin chuyn khon. Chi ph sa cha thit b lm lnh c phn b tnh vo chi ph ca 6 thng tnh t thng ny. Lu : thi gian phn b thuc 2 nin k ton khc nhau.

Ngy 25/09: Cng ty ABC chuyn mt bt ng sn u t thnh bt ng sn ch s hu s dng ti b phn qun l doanh nghip.

Bt ng sn u t c nguyn gi 720.000.000, hao mn lu k 180.000.000 (hao mn lu k tnh n ngy 31/08), thi gian ng k s dng 20 nm. Bt ng sn ch s hu a vo s dng ti b phn qun l doanh nghip t ngy 25/09.

Yu cu:

- Tnh ton, nh khon cc nghip v kinh t pht sinh.

- Xc nh mc trch khu hao thng 09.

Bi s 18: Cng ty ABC k khai v np thu GTGT theo phng php khu tr, hch ton hng tn theo phng php k khai thng xuyn, tnh khu hao ti sn c nh theo phng php khu hao ng thng.

Mc trch khu hao ca bt ng sn u t thng 11 (trong thng11 khng c bin ng v ti sn c nh): 15.780.000.


Ngy 05/12: Cng ty ABC mua mt cn nh dng cho thu vi gi cha thu 1.878.000.000 (bao gm gi tr quyn s dng t khng c thi hn l 855.000.000), thu sut thu GTGT 10%. Cng ty ABC thanh ton bng tin gi ngn hng.

Chi ph trc khi a cn nh vo s dng thanh ton bng tin mt 18.600.000.

Cn nh a vo s dng cho mc ch cho thu. Thi gian ng k s dng l 25 nm.

Ngy 10/12: Cng ty ABC quyt nh nng cp mt cn h ang dng cho thu bn. Cn h ang cho thu c nguyn gi 902.100.000, gi tr hao mn lu k tnh n ngy 30/11 l 541.260.000, thi gian ng k s dng l 25 nm.

Cng ty ABC k hp ng, giao cho Cng ty A tin hnh nng cp cn h. Cng ty ABC ng trc tin cho Cng ty A bng tin gi ngn hng 20.000.000.

Ngy 15/12: Cng ty ABC chuyn mt cn nh ang s dng l ca hng gii thiu sn phm cho thu. Cn nh c nguyn gi 2.050.000.000 (bao gm gi tr quyn s dng t khng c thi hn l 515.500.000), gi tr hao mn lu k tnh n ngy 30/11 l 613.800.000, thi gian ng k s dng l 25 nm.

Cn nh a vo s dng cho mc ch cho thu.

Ngy 20/12: Cng ty ABC k hp ng cho thu mt cn nh: tin thu mt thng 85.800.000 (bao gm thuGTGT 10%), thi hn thu 8 nm, tr trc tin thu nh mt nm v tin k cc tng ng 6 thng tin thu nh.

Cng ty ABC nhn s tr trc tin thu nh v tin k cc bng tin gi ngn hng.

Hp gn cho thu nh c hiu lc t ngy 01/01. Cng ty ABC xut ho n GTGT cho ngi i thu.

Ngy 25/12: Cng ty A hon thnh cng vic nng cp cn h (theo hp ng ngy 10/12) vi tng chi ph 57.200.000 (bao gm thu GTGT 10%). Cng ty ABC thanh ton cho Cng ty A bng tin gi ngn hng, sau khi tr s tin ng trc.

Ngy 30/12: Cng ty ABC bn cn h (cn h hon thnh vic nng cp ngy 25/12) vi gi thanh ton 539.000.000 (bao gm thu GTGT 10%), thu bng tin gi ngn hng.

Yu cu:

- Tnh ton, nh khon cc nghip v kinh t pht sinh.

- Xc nh mc trch khu hao thng 12 ca hot ng kinh doanh bt ng sn u t.

CHNG : K TON XC NH KT QU KINH DOANH & LP BCTCBi s 19: Cng ty ABC k khai v np thu GTGT theo phng php khu tr thu, hch ton hng tn kho theo phng php k khai thng xuyn, tnh gi xut hng tn kho theo phng php bnh qun gia quyn thi im, tnh khu hao TSC theo pp ng thng, chi ph mua hng phn b cho hng bn ra theo tiu thc s lng.

S liu 1 vi ti khon:

Hng haS tin (ng)

Hng ha M (7.000kg)TK1561: 102.200.000

TK1562: 2.044.000

Hng ha N (9.000kg)TK1561: 156.600.000

TK1562: 3.132.000


1. Ngy 1/3: Cty ABC xut kho 2.000kg hng ha M gi bn cty A vi gi thanh ton 24.200/kg (gm thu GTGT 10%). Chi ph vn chuyn hng gi i bn, thanh ton bng tin mt 968.000 (gm thu GTGT 10%). Cng ty A cha nhn hng.

2. Ngy 2/3: Cty ABC tm ng tin mua hng cho nhn vin phng kinh doanh bng tin mt 210.000.000.

3. Ngy 3/3: Cty ABC mua mt l hng c gi thanh ton 94.600.000 (bao gm thu GTGT 10%), thanh ton bng TM. L hng khng nhp kho, c gi bn cho cty B vi gi thanh ton 143.000.000 (gm thu GTGT 10%). Chi ph vn chuyn hng gi i bn, thanh ton bng TM 2.860.000 (gm thu GTGT 10%). Cty B cha nhn c hng.

4. Ngy 4/3: Cty A nhn c hng v thanh ton bng TGNH. Cty B thng bo nhn c hng v chp nhn thanh ton. Theo hp ng bn hng: Cty ABC cho cty B hng chit khu thanh ton nu thanh ton tin trong thi hn 10 ngy tnh t ngy chp nhn thanh ton (chit khu thanh ton tnh 2% gi bn cha thu).

5. Ngy 5/3: Cty ABC xut 4.000kg hng ho N gi i gia cng ti cty C. Chi ph vn chuyn hng gi i gia cng, thanh ton bng TM 1.320.000 (gm thu GTGT 10%).

6. Ngy 7/3: CtyABC mua 2 thit b lm lnh c gi thanh ton 32.736.000/thit b (gm thu GTGT 10%), thanh ton bng TM. Chi ph lp t, thanh ton bng TM 1.636.800/thit b (gm thu GTGT 10%). Thit b lm lnh a vo s dng ti b phn bn hng v b phn QLDN. Thit b ny c u t bng qu u t pht trin, thi gian ng k s dng l 8 nm.

7. Ngy 10/3: Nhn vin phng kinh doanh thanh ton tin tm ng:

Hng ho M: s lng 8.000kg, n gi bn cha thu 14.275 /kg, thu sut thu GTGT 10%.

Hng ho N: s lng 4.000kg, n gi bn cha thu 17.625 /kg, thu sut thu GTGT 10%.

Chi ph vn chuyn hng ho M v hng ho N v nhp kho 3.168.000 (gm thu GTGT 10%). Chi ph vn chuyn c phn b cho hng ho M v hng ho N theo tiu thc s lng.

Nhn vin np li qu s tin tm ng cha chi ht.

8. Ngy 12/3: Cty ABC nhn li 4.000kg hng ho N gi gia cng ngy 5/3, chi ph gia cng thanh ton bng TM 3.828.000 (gm thu GTGT 10%).

Cty ABC bn ngay (khng nhp li cho) 4.000kg hng ho N cho cty D vi gi thanh ton 123.200.000 (gm thu GTGT 10%). Cty D chp nhn thanh ton. Theo hp ng bn hng: cty ABC cho cty D hng chit khu thanh ton nu thanh ton tin hng trong thi gian 10 ngy, tnh t ngy chp nhn thanh ton (chit khu thanh ton tnh 2% gi bn cha thu).

9. Ngy 14/3: Cty ABC bn 2.000 c phiu ca Cty E (cty ABC nm gi t hn 20% vn CSH ca cty E) c gi tr ghi s k ton 12.000/CP, gi bn 41.000 /CP. Cty ABC thu bng TGNH. Cty ABC thanh ton dch v mi gii bn c phiu (0,5% gi giao dch) bng TM.

10. Ngy 15/3: Cty D thanh ton tin mua hng bng TGNH.

11. Ngy 17/3: Cty ABC xut kho 7.000kg hng ho M gi bn cty F vi gi thanh ton 169.400.000 (gm thu GTGT 10%), cty F cha nhn c hng. Chi ph vn chuyn hng gi i bn thanh ton bng tin tm ng 3.410.000 (gm thu GTGT 10%).

12. Ngy 19/3: Cty F thng bo nhn c hng, thng bo c 100kg hng ho M khng ng quy cch. Cty ABC xut kho 100kg hng ho M gi cho cty A. Cty A thanh ton bng TGNH. Chi ph vn chuyn 100kg hng ho M b tr li thanh ton bng TM 247.500 (gm thu GTGT 10%). Cty ABC x l 100kg hng ho M khng ng quy cch nh sau:

Nhp li kho 70kg hng ho c th bn c.

Ghi tng chi ph tr gi ca 30kg hng ho khng th bn c.

13. Ngy 20/3: Cty ABC xut kho 6.000kg hng ho N gi bn vi gi thanh ton 173.800.000 (gm thu GTGT 10%). Chi ph vn chuyn thanh ton bng TM 3.476.000 (gm thu GTGT 10%).

14. Ngy 22/3: Cty G l cty con ca cty ABC. Cty ABC b sung vn gp vo cty G, nh sau:

TGNH: 225.000.000

Phng tin vn chuyn ang s dng ti b phn bn hng (nguyn gi 535.680.000, gi tr hao mn lu k n ngy 28/2 l 133.920.000, thi gian ng k s dng l 8 nm), gi nh gi li 450.000.000.

15. Ngy 25/3: Cty ABC bn 1 cn h cao cp (hng ho BS) tr gi 800.000.000, gi thanh ton 1.320.000.000 (gm thu GTGT 10%), thu bng TGNH.

16. Ngy 28/3: Phn b chi ph mua hng cho hng ho tiu th trong thng.

17. Ngy 30/3: Tp hp chi ph kinh doanh pht sinh trong thng:

Ch tiuB phn

Bn hngQun l DN

Tin lng phi tr20.000.00010.000.000

Cc khon trch theo lng (19% theo quy nh)3.800.0001.900.000

Chi ph dch v mua ngoi thanh ton bng TM (cha tnh thu GTGT, thu GTGT thu sut 10%) 5.000.0004.000.000

Khu hao TSC8.000.0006.000.000

Tng cng36.800.00021.900.000

18. Ngy 31/3: Cty ABC nhn c thng bo v s thu TNDN tm np ca qu 1 l 252.000.000. Cty ABC np thu bng TM.

Yu cu:

- nh khon cc nghip v kinh t pht sinh.

- Kt chuyn doanh thu, chi ph v xc nh kt qu kinh doanh thng 3, bit rng thu sut thu TNDN l 25%.- Lp Bo co kt qu kinh doanh thng 3.

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