Bai (1)Bi 1:Gi mua500trthi gian vay1/6nmchit khu2%ca gi muali sut vay9%/nmCP v/c5trthi gian s dng4nml ph trc b11trvay NH200tr1. Nguyn gi : NG =509tr2a. Khu hao theo phng php ng thng127.25trNMiKhu hao ly kGi tr cn li1127.25127.25381.752127.25254.5254.53127.25381.75127.254127.2550902b. Khu hao theo phng php t l KH gim dnNTiMiKhu hao ly kGi tr cn li140%203.6203.6305.4230%152.7356.3152.7320%101.8458.150.9410%50.9509010100%5092c. Khu hao theo phng php s d gim dn c iu chnhNGiTcMiKhu hao ly kGi tr cn li1509.0037.5%190.88190.88318.132318.1337.5%119.30310.17198.833198.83-99.41409.5999.41499.41-99.41509.000.0010509.00=> a ra phng php khu hao la chn, u im ca phng php so vi cc phng php khc

Nguyn gi =gi mua thc t ( gi mua - chit khu) + chi ph vn chuyn lp t + l ph trc b + li vay ngn hng trong thi gian ch s dngt ngy 1/11/Xn ngy 1/1/X+1chit khu 2% = gim 2% ha n hng mua(gim gi do mua thanh ton sm tin hng)

Bai (2)Bi 2:Gi CIF300trvay NH200trThu NK90%ca gi muathi gian vay1/12nmThu TTB50%ca gi NKli sut vay10%/nmCP v/c25trthi gian s dng5nml ph trc b13tr1. Nguyn gi : NG =894.67tr2a. Khu hao theo phng php ng thng178.93trNMiKhu hao ly kGi tr cn li1178.93178.93715.732178.93357.87536.803178.93536.80357.874178.93715.73178.935178.93894.670.002b. Khu hao theo phng php t l KH gim dnNTiMiKhu hao ly kGi tr cn li133%298.22298.22596.44227%238.58536.80357.87320%178.93715.73178.93413%119.29835.0259.6457%59.64894.670.0015100%894.672c. Khu hao theo phng php s d gim dn c iu chnhNGiTcMiKhu hao ly kGi tr cn li1894.6740.0%357.87357.87536.802536.8040.0%214.72572.59322.083322.0840.0%128.83701.42193.254193.25-96.62798.0496.62596.62-96.62894.670.0015=> a ra phng php khu hao la chn, u im ca phng php so vi cc phng php khc

iu 4 ngh nh 40/2007/N-CP : xc nh gi tnh thu XNKCost + Insurance + Freightp dng i vi gi tr ha n mua hng ti ca khu nhp khuNu l gi FOB (free on board), phi cng thm chi ph vn chuyn, bo him ...tnh trn ha n tnh thu nhp khut ngy 1/2/X n ngy 1/3/X

Bai (3)Bi 3:n v trthng ch tiu .101112123I,Thu1.Doanh s BH467.00550.00375.00600.00658.00720.002.Bn chu 95%*(1)443.65522.50356.25570.00625.10684.002.1.Thu sau 1 thng 30%*(2)'0.0133.10156.75106.88171.00187.532.2.Thu sau 2 thng 70%*(2)''0.00.0310.56365.75249.38399.003.Tr tin ngay 5%*(1)23.3527.5018.7530.0032.9036.00Tng thu23.35160.60486.06502.63453.28622.53II,Chi4.Tr gi NVL mua(300.00)(320.00)(240.00)(360.00)(400.00)(400.00)4.1.Tr tin ngay 50%*(4)(150.00)(160.00)(120.00)(180.00)(200.00)(200.00)4.2.Tr sau 1 thng 50%*(4)0.0(150.00)(160.00)(120.00)(180.00)(200.00)5.Tin lng CBCNV(140.00)(140.00)(140.00)(140.00)(140.00)(140.00)6.Thu 10%*(1)'-(4)'0.0(16.70)(23.00)(13.50)(24.00)(25.80)7.Li vay(80.00)(80.00)(80.00)(80.00)(80.00)(80.00)8.Tng chi(370.00)(546.70)(523.00)(533.50)(624.00)(645.80)III.Chnh lch thu chi(346.65)(386.11)(36.95)(30.88)(170.73)(23.27)IV.Tn qu0.00.00.025.00(5.88)(176.60)V.D phng0.00.00.0(50.00)(50.00)(50.00)VI.S tin d sv mc tiu0.00.00.0(55.88)(226.60)(249.87)Ch : S tin d phng trong tt c cc thng u l 50 (tr), Ti thng 1 s tin thiu ht so vi mc tiu l 55.875 (tr) trong l c tin d phng 50 tr, khi tn qu u thng 2 s ch l - 55,875 - (- 50) = - 5.875 (tr), tng t sang cc thng sau cng nh vyTa thy: Ti hng IV l lng tin mt c sn ti thi im u mi thng trong trng hp ko s dng ngun ti tr mi.Chng hn: mc tn qu u thng 1 l 25 tr, s tin mt thm ht trong thng 1 l -30.875tr, nh vy mc tn qu cui thng 1 chuyn sang thng 2 s l: -30.875 + 25 = - 5.875 tr, Tng t i vi thng tip theoS tin c gi tr -55.875 tr ngha l trong c d phng -50 tr v -5.875 tr l mc tn qu cui thng 1

khng c s liu DT bn chu ca thng 9khng c s liu DT bn chu ca thng 8, 9khng c s liu DT bn chu ca thng 9d phng 50 tr s dng trong trng hp thm ht thu chi= tin mt tn qu k trc + mc tin tng thm trong kmc tiu l tin chi v d trkhon chnh lch thu chi d tnh thng 1 nm N+1khon chnh lch thu chi d tnh thng 2 nm N+1khon chnh lch thu chi d tnh thng 3 nm N+1mc tn qu ti thng 1

Bai (4)Bi 4 :D =1500P =200000Gi mua :760000C =91200Thi gian t hng =41. Lng t hng ti uEOQ =822. Mc tn kho bnh qun ti uEOQ/2 =413. S ln t hngD/EOQ =194. Tng chi ph t hng trong nmD/EOQ * P =38000005. Tng chi ph bo qun lu kho trong 1 nmEOQ/2 * C =37392006. Chi ph tn kho trong 1 nm= CPt hng + CP bo qunD/EOQ * P + EOQ/2 * C =75392007. im ti t hng=17

lm trn ln n phn nguynlm trn ln n phn nguynlm trn ln n phn nguyn

Bai (5)Bi 5:Chnh sch tn dngT l CKCF do b qua khon chit khu3/10 net 303%3/(100-3)*360/(30-10)=55.67%2/20 net 402%2/(100-2)*360/(40-20)=36.73%1/15 net 451%1/(100-1)*360/(45-15)=12.12%2/15 net 402%2/(100-2)*360/(40-15)=29.38%

Bai (6)Bi 6:1,Chi ph giao dch khi thanh ton vo ngy th 702,Chi ph ca giao dch khi thanh ton vo ngy th 60

Bai (7)Bi 7:li sut nm : 8%Thi gian012PVB 1160160.00B 28585163.70B 34849.582.5164.56B 1: Tng s tin phi thanh ton ngayPV1 =150 + 10=160trB 2: S tin phi thanh ton ngay: 85 trS tin tr 1 nm sau: 85trTng s tin phi thanh ton ngay:PV2 =85+ 85/(1+8%) =163.70trB 3: Tng s tin phi thanh ton ngayPV3 =48+49.5/(1+8%)+82.5/(1+8%) =164.56trNh vy s tin phi thanh ton ngay ca bc in 1 l thp nht, ta s chn bc in 1

=20%*165+15 (tin t vn chuyn)=33+15=150+10 (tin vn chuyn)

Bai (8)Bi 8:gi my20tr, tr u6tr, trong5nm1. Xc nh li sut tr gp20=6xvi n =5012345-20.006.006.006.006.006.00Li sut tr gp :i =15.24%2.Lch trnh thanh ton nNmN gc u kS tin tr n mi kTr tin liTr vn gcN gc cui k(1)(2)(3)(4) = 15.24%x (2)(5) = (3) - (4)(6) = (2) - (5)120.006.003.052.9517.05217.056.002.603.4013.65313.656.002.083.929.7249.726.001.484.525.2155.216.000.795.21-0.0030.0010.0020.003. Nu li sut cho vay trung hn i vi VND ca ngn hng trn th trng hin ti l 8%/nm th cng ty nn vay ngn hng mua tr ngay v nu mua tr gp cng ty s phi chu li sut tr gp l 15.24%/nm

Bai (9)Bi 9 :li sut nm : 8%/nm=> li sut tr hng qu :2%S tin tra hng qu201.Tng s tin m cng ty s phi tr vo k 11 nu cha thanh ton 10 k trcFV =$243.374S qu phi thanh ton :112.Tng s tin cn n vo k 20 nu thanh ton 19 k trc ng hnS qu phi thanh ton :20PV =$347.029

Bai (10)Bi 10:Cng thc tng qutRe : li sut thc / nmi : Li sut danh nghak : k = 360/n hoc k = 12/t ( n,t l thi hn ca hp ng TD theo ngy, thng)-------------------------------------------------------------------------------------------------------------------vay550trk hn1/2nmk =2li sut n15.00%li sut chit khu11.20%li sut tnh thm10.00%li sut khon k qu9.00%vi t l k qu15%Ngun ti tr 1: vay vi li sut nli sut n15%= li sut danh nghaChi ph tr li trong 6 thng l:550x15%x1/2=41.25Khon tin thc nhn :550Li sut thc/nmRe =15.56%Ngun ti tr 2: vay vi li sut chit khuChi ph tr li trong 6 thng l:550x11.20%x1/2=30.8Khon tin thc nhn :550-30.8=519.2Li sut thc / nm:Re =12.22%Ngun ti tr 3: vay vi li sut tnh thmTng s tin gc v li khon vay :550+550x10%x1/2=577.5S tin tr n hng thng :577.5:6=96.25550=96.25xvi n =60123456-550.0096.2596.2596.2596.2596.2596.25i =1.4121%=> li sut thc ca thngLi sut thc/ nm:Re =18.32%Ngun ti tr 4: vay vi t l k quS tin li phi tr trong k hn:550x9.00%x1/2=24.75S tin k qu:550x15%=82.50S tin thc nhn550-82.50=467.50Li sut thc/ nmRe =10.87%La chn ngun ti tr c Re thp nht :ngun ti tr 4

Bai (11)Bi 11:1. Xc nh s tin cng ty phi tr vo cui mi nm320=A xvi i =8%n =10A =47.692.Lch trnh thanh ton nNmN gc u kS tin tr n mi kTr tin liTr vn gcN gc cui k(1)(2)(3)(4) = 8%x (2)(5) = (3) - (4)(6) = (2) - (5)1320.0047.6925.6022.09297.912297.9147.6923.8323.86274.053274.0547.6921.9225.77248.294248.2947.6919.8627.83220.465220.4647.6917.6430.05190.416190.4147.6915.2332.46157.957157.9547.6912.6435.05122.908122.9047.699.8337.8685.04985.0447.696.8040.8944.161044.1647.693.5344.16-0.00476.89156.89320.00

Bai (12)Bi 12:P30000FC179000000VC1800014917Q =20000ta c EBIT = Q(P-VC) - FC =61000000Q =22000ta c EBIT = Q(P-VC) - FC =85000000

Bai (13)Bi 13:S lng bnXc sutP30000120004%480FC250000000149164%597VC150001666711%18332100060%126002200021%4620s lng bn bnh qun Q =2013116667Vi chi ph nh bi 12ta c EBIT = Q(P-VC) - FC =20131*(30000-18000) - 179000000=62572000Vi chi ph nh bi 13ta c EBIT = Q(P-VC) - FC =20131*(30000-15000) - 250000000=51965000

Bai (14)Bi 14:Gi c phiuPo250000/c phiuC tcDo20000/c phiu=>D1 =21000t l tng trng k vngg5%/nmchi ph pht hnh c phiu miF4%vn huy ngChi ph s dng vn bng li nhun gi li = chi ph s dng vn c phn thng =13.4%Chi ph s dng vn c phn mi13.75%

Bai (15)Bi 15:TI SNVNHnh thcC cu t Hnh thcC cu t T trngChi phCP BQTSL11.30N ngn hn10.6932.74%5.50%1.80%TSC21.35N di hn9.4628.97%8.28%2.40%Vn CP u i2.507.66%13.50%1.03%Vn CP thng10.0030.63%18.00%5.51%32.6532.65100%10.75%chi ph n di hn sau thu = 11.5% x (1-28%) =8.28%

Bai (16)Bi 16:n v trNm012345Vn u t ban u = NG$(1,000)0.00.00.00.00.0Li nhun trc thu (EBT)$250$300$300$250$200Thu (T)$(70)$(84)$(84)$(70)$(56)Li nhun sau thu (EAT)$180$216$216$180$144Khu hao TSC333.33266.67200.00133.3366.67Gi thanh l TSC0.00.00.00.0$10Thu thanh l TSC0.00.00.00.00.0Dng tin thun t d n$(1,000)513.33482.67416.00313.33220.67Bng tnh khu hao TSCNTiMiThu nhpTN tch lys d cn thiu ca TN tch ly so vi VT133%333.33513.33513.33486.67227%266.67482.67996.004.00320%200.00416.001,412.00> 1000(412.00)413%133.33313.331,725.33(725.33)57%66.67220.671,946.00(946.00)15100%1000$1,946PBP =2+0.01=2.01< 3Thu TN28%

LNTT = DT - CF - KH - LVTng chi ph b ra ban u lin quan n u t d n= nm cui cng tng s TN tch ly cha vt qu s VT ban u= s d cn thiu / thu nhp nm tip theo = 4/416thi gian hon VT i hiLNST = LNTT - ThuThu = LNTT * 28%Cng li phn khu hao tr trc khi tnh thu

Bai (17)Bi 17:Nm012345NG$(100)0.00.00.00.00.0LNTT$30$26$22$20$20Thu(8.4)(7.3)(6.2)(5.6)(5.6)LNST21.618.715.814.414.4Khu hao$20$20$20$20$20Gi thanh l0.00.00.00.00.0Thu thanh l0.00.00.00.00.0Dng tin thun$(100)41.638.735.834.434.4Bng tnh khu haoNTiMiThu nhpThu nhp tch ly120%$2041.641.6220%$2038.780.3320%$2035.8116.2> 100420%$2034.4150.6520%$2034.4185.015100%100185.0PBP =2+0.55=2.55< 3=> chp nhn u t d nThu TN28%chi ph sa cha thuc CPSX, khng lm thay i gi tr cn li ca TSC, nn khng thay i khu hao TSCchi ph nng cp cng thuc CPSX, nhng lm thay i gi tr cn li ca TSC, nn thay i khu hao TSC

coi nh LNTT d tnh khon chi ph sa cha, nng cpthay i khi l chi ph nng cp cui nm th 3thay i khi l chi ph nng cp cui nm th 3

Bai (18)Bi 18:Thu TN28%i = 10%Bc in 1 :Nm01234Vn u t = NG$(120)0.00.00.00.0LNTT$15$16$18$13Thu(4.20)(4.48)(5.04)(3.64)LNST10.8011.5212.969.36Khu hao$30$30$30$30Gi thanh l0.00.00.0$5Thu thanh l0.00.00.00.0Dng tin thun$(120)40.8041.5242.9644.36NPV1 =NPV1 =13.98IRR1 =15.20%Bc in 2 :Nm012345Vn u t = NG$(200)0.00.00.00.00.0LNTT$24$26$24$22$18Thu(6.72)(7.28)(6.72)(6.16)(5.04)LNST17.2818.7217.2815.8412.96Khu hao$40$40$40$40$40Gi thanh l0.00.00.00.0$15Thu thanh l0.00.00.00.00.0Dng tin thun$(200)57.2858.7257.2855.8467.96NPV2 =23.97IRR2 =14.50%Khu hao bc in 1Khu hao bc in 2NMiNMi13014023024033034043044010540Khu hao theo t l gim dnThu TN28%Bc in 1Nm01234NG$(120)0.00.00.00.0LNTT$15$16$18$13Thu(4.20)(4.48)(5.04)(3.64)LNST10.8011.5212.969.36Khu hao$48$36$24$12Gi thanh l0.00.00.0$5Thu thanh l0.00.00.00.0Dng tin thun$(120)58.8047.5236.9626.36NPV1 =18.50IRR1 =18.02%Bc in 2Nm012345NG$(200)0.00.00.00.00.0LNTT$24$26$24$22$18Thu(6.72)(7.28)(6.72)(6.16)(5.04)LNST17.2818.7217.2815.8412.96Khu hao$40$32$24$16$8Gi thanh l0.00.00.00.0$15Thu thanh l0.00.00.00.00.0Dng tin thun$(200)57.2850.7241.2831.8435.96NPV2 =(30.92)IRR2 =3.10%Khu hao bc in 1Khu hao bc in 2NTiMiNTiMi140%$48133.33%40.0230%$36226.67%32.0320%$24320.00%24.0410%$12413.33%16.010100%12056.67%8.015100%120Khu hao theo s d gim dn c iu chnhThu TN28%Bc in 1Nm01234NG$(120)0.00.00.00.0LNTT$15$16$18$13Thu(4.20)(4.48)(5.04)(3.64)LNST10.8011.5212.969.36Khu hao45.028.123.423.4Gi thanh l0.00.00.0$5Thu thanh l0.00.00.00.0Dng tin thun$(120)55.8039.6536.4037.80NPV1 =16.65IRR1 =16.79%Bc in 2Nm012345NG$(200)0.00.00.00.00.0LNTT$24$26$24$22$18Thu(6.72)(7.28)(6.72)(6.16)(5.04)LNST17.2818.7217.2815.8412.96Khu hao80.048.028.821.621.6Gi thanh l0.00.00.00.0$15Thu thanh l0.00.00.00.00.0Dng tin thun$(200)97.2866.7246.0837.4449.56NPV2 =34.54IRR2 =17.84%Khu hao bc in 1Khu hao bc in 2NGiTcMiNGiTcMi1$12037.5%45.01$20040.0%80.02$7537.5%28.12$12040.0%48.0346.9-23.4372.040.0%28.8423.4-23.4443.2-21.610521.6-21.615

Bai (18) TDTBi 18:khi c ti u t thu nhp bc in 1Thu TN28%Bc in 1 :Nm012345Vn u t = NG$(120)r = 10%LNTT$15$16$18$13i = 10%Thu(4.20)(4.48)(5.04)(3.64)LNST10.8011.5212.969.36Khu hao$30$30$30$30Gi thanh l$5Thu thanh l0.0Dng tin thun$(120)40.8041.5242.9644.36AA =NPV1 =13.98IRR1 =15.20%NPV1' ==13.98Bc in 2 :Nm012345Vn u t = NG$(200)0.00.00.00.00.0LNTT$24$26$24$22$18Thu(6.72)(7.28)(6.72)(6.16)(5.04)LNST17.2818.7217.2815.8412.96Khu hao$40$40$40$40$40Gi thanh l0.00.00.00.0$15Thu thanh l0.00.00.00.00.0Dng tin thun$(200)57.2858.7257.2855.8467.96NPV2 =23.97IRR2 =14.50%Khu hao bc in 1Khu hao bc in 2NMiNMi13014023024033034043044010540Nu lm cn bng tui th ca 2 d n trn, nh u t quyt nh ti u t ton b lung thu nhp thu nhp c c qua cc nm bc in th 1 n nm th 5. Nh vy c hai d n u kt thc nm th 5. Tuy nhin nu trong trng hp t sut sinh li ca vic ti u t chnh bng chi ph s dng vn ca cng ty th NPV ca bc in 1 c ti u t s khng thay i so vi trng hp cha c ti u t.

ton b lung thu nhp ti u t n nm th 5 cng ty thu cdo i = r

Bai (19)Bi 19:Thu TN28%Chi ph s dng vn18%n v trNm0123456Vn u t$(1,300)+ TSC$(1,200)+ TSL$(100)Doanh thu$1,400$1,400$1,400$1,400$1,400$1,400Chi ph$(980)$(980)$(980)$(980)$(980)$(980)LNTT$420$420$420$420$420$420Thu(117.60)(117.60)(117.60)(117.60)(117.60)(117.60)LNST302.4302.4302.4302.4302.4302.4Khu hao$200$200$200$200$200$200Thu hi TSL$100Gi thanh l$120Thu thanh l0.0Dng tin thun$(1,300)502.4502.4502.4502.4502.4722.4NPV =538.69IRR=33%

thu hi li phn TSL u t thm khi pht sinh d n

Bai (20)Bi 20:Thu TN28%Nm01234567Vn u t tng thm$(700)- Gi mua my mi$(1,500)- Gi bn my c$800LNTT tng thm$144$144$144$144$144$560$560Thu tng thm(40.32)(40.32)(40.32)(40.32)(40.32)(156.80)(156.80)LNST tng thm103.68103.68103.68103.68103.68403.20403.20Khu hao tng thm343.71152.3929.39(49.68)(100.51)82.3482.34Gi thanh l tng thm$(200)$500Thu thanh l tng thm0.0Dng tin thun tng thm$(700)447.39256.07133.0754.00(196.83)485.54985.54Khu hao my miKH my cKH tng thmNTiMi135.70%535.71192.00343.71NPV =483.60235.70%344.39192.00152.39335.70%221.39192.0029.39435.70%142.32192.00(49.68)535.70%91.49192.00(100.51)6-82.34082.347-82.34082.34Khu hao my miNMiTiMiGiTcMi1214.325%375.01,500.035.7%535.712214.321%321.4964.335.7%344.393214.318%267.9619.935.7%221.394214.314%214.3398.535.7%142.325214.311%160.7256.235.7%91.496214.37%107.1164.7-82.347214.34%53.682.3-82.34281500.0100%1500.01,500.0Khu hao my cNMiTiMiGiTcMi119233%$320$96040.0%$384219227%$256$57640.0%230.4319220%$192345.640.0%138.2419213%$128207.4-103.751927%$64103.7-103.715960100%960$960

phn vn b ra thc t khi u t thay th my cgi tr thanh l tng thm = gi tr thanh l my mi - gi tr thanh l my c= 0 - 200gi tr thanh l tng thm = gi tr thanh l my mi - gi tr thanh l my c= 500 - 0

Bai (21)Bi 21:Nm012345Vn u t tng thm$(800)+ Gi mua my mi$(1,280)0.00.00.00.0-+ Gi bn my c$4800.00.00.00.00.0LNTT tng thm$146$146$146$336$336Thu tng thm(40.88)(40.88)(40.88)(94.08)(94.08)LNST tng thm105.12105.12105.12241.92241.92Khu hao tng thm170.67170.67170.67170.6785.33Gi thanh l tng thm0.00.0$(96)0.0$540Thu thanh l tng thm0.00.00.00.00.0Dng tin thun tng thm$(800)275.79275.79179.79412.59867.25Khu hao my miKH my cKH tng thmNTiMi133.33%426.67256.00170.67NPV =634.01226.67%341.33170.67170.67320.00%256.0085.33170.67413.33%170.670170.6756.67%85.33085.33100.00%

gi tr thanh l tng thm = gi tr thanh l my mi - gi tr thanh l my c= 0 - 96gi tr thanh l tng thm = gi tr thanh l my mi - gi tr thanh l my c= 540 - 0ch cn thu nhp do my mi to ra= thu nhp my mi - thu nhp my c = 336 - 190= thu nhp my mi - thu nhp my c = 336 - 190= thu nhp my mi - thu nhp my c = 336 - 190

Bai (22)Bi 22:Nm012345Gi mua bng chuyn$(1,280)0.00.00.00.0-CP vn chuyn lp t$(320)0.00.00.00.00.0CP SX tng thm$480$480$480$480$480LNTT tng thm$480$480$480$480$480Thu tng thm(134.40)(134.40)(134.40)(134.40)(134.40)LNST tng thm345.6345.6345.6345.6345.6Khu hao tng thm640.0384.0230.4172.8172.8Gi thanh l0.0Thu thanh l0.0DT thun tng thm$(1,600)985.60729.60576.00518.40518.40Thu TN28%Chi ph ca DNChi ph ti chnhChi ph thu TN DNChi ph sn xut kinh doanhli tin vayhin hnhchi ph nguyn vt liuCK thanh ton, li bn hng tr chmhon lichi ph nhn cngl do thanh ton cc khon u t NH & DHchi ph KH TSCl bn ngoi tchi ph dch v mua ngoil chnh lch t gi thc hinchi ph sx khc bng tind phng gim gi cc khon u t NH & DHchi ph ti chnh khcKhu haoNPV1 =741.59NKhu hao TTiMiGiTcMi132033%533.31,600.040.0%$640232027%426.7960.040.0%384.0332020%320.0576.040.0%230.4432013%213.3345.6-172.853207%106.7172.8-172.8151600100%1600$1,600Nu khu hao theo phng php ng thngNm012345Gi mua bng chuyn$(1,280)0.00.00.00.0-CP vn chuyn lp t$(320)0.00.00.00.00.0Chi ph tng thm$(480)$(480)$(480)$(480)$(480)LNTT tng thm480.0480.0480.0480.0480.0Thu tng thm(134.40)(134.40)(134.40)(134.40)(134.40)LNST tng thm345.6345.6345.6345.6345.6Khu hao tng thm320.0320.0320.0320.0320.0Gi thanh l0.00.00.00.00.0Thu thanh l0.00.00.00.00.0DT thun tng thm$(1,600)665.60665.60665.60665.60665.60Thu TN28%NPV2 =631.19

LNTT tng thm chnh l phn chi ph gim i do doanh thu khng thay i

Bai (23)Bi 23:Nm012345Nguyn gi$(1,000)0.00.00.00.0-Vay ngn hng$8000.00.00.00.00.0Doanh thu$300$300$300$300$300Khu hao$(200)$(200)$(200)$(200)$(200)Li vay$(80)$(64)$(48)$(32)$(16)LNTT$20$36$52$68$84Thu(5.60)(10.08)(14.56)(19.04)(23.52)LNST14.4025.9237.4448.9660.48Khu hao200.0200.0200.0200.0200.0Tr vn gc tin vay(160.0)(160.0)(160.0)(160.0)(160.0)Gi thanh l0.00.00.00.00.0Thu thanh l0.00.00.00.00.0Dng tin thun$(200)54.4065.9277.4488.96100.48Li sut vay10%Thu TN DN28%NPV =62.53Bng thanh ton n (tr ring li v gc)NmD n u kTin liTin gcD n cui k(1)(2)(3)=12%*(2)(4)(5)=(2)-(4)1800801606402640641604803480481603204320321601605160161600240800

tin vn thc t b ra = vn ch s huch tnh trn phn n gc u k

Bai (24)Bi 24:1. ROA: t sut sinh li ca ti snROE: t sut sinh li vn ch s huROA =ROE =NmX+1X+2X+3X+4Ti sn910100010801300Doanh thu1560161018602130LN thun130-100200210N/ tng vn25%30%35%40%VCSH75%x910 =682.5075%x1000 =750.0075%x1080=810.0075%x1300 =975.00ROA130/910 =0.14-100/1000 =-0.10200/1080 =0.19210/1300 =0.16ROE130/682.5 =0.19-100/750 =-0.13200/810 =0.25210/975 =0.22DTT/TS1560/910 =1.711610/1000=1.611860/1080 =1.722130/1300 =1.642. Nu h s n ca cng ty mi nm u l 50% th ROE, ROA thay i:ROA s khng thay i do ti sn khng thay iROE s thay i do vn ch s hu thay iCh tiuX+1X+2X+3X+4VCSH50%x910 =455.0050%x1000 =500.0050%x1080 =540.0050%x1300 =650.00ROAko iko iko iko iROE0.286-0.20.370.3

MBD000D8A19.unknown

MBD0013E7B2.unknown

MBD0016877C.unknown

MBD0016877D.unknown

MBD00168767.unknown

MBD00168768.unknown

MBD00149647.unknown

MBD00152D37.unknown

MBD001489FC.unknown

MBD000FFCC1.unknown

MBD0011E087.unknown

MBD000F48FC.unknown

MBD000FFCC0.unknown

MBD000DFFBF.unknown

MBD000F3FF4.unknown

MBD000DE8DD.unknown

MBD00085C4E.unknown

MBD000C9C3A.unknown

MBD000CB585.unknown

MBD0008EDE1.unknown

MBD00092618.unknown

MBD00085C4F.unknown

MBD0004F1B8.unknown

MBD000840A0.unknown

MBD000840C4.unknown

MBD0007228F.unknown

MBD00081CAA.unknown

MBD0004BBA8.unknown

MBD0004E843.unknown