bài tập tỉ giá hối đoái có lời giải giúp bạn có thể làm tốt một số bài tập về tỉ giá hối đoái môn kế toán tài chính 2, bài tập nhằm giúp bạn củng cố kiến thức cũng như hoàn thành tốt hơn về bài tập tỉ giá hối đoái
Bài 23 Rabato Corporation acquired merchandise on account from a foreign supplier on November 1, 2015, for $60,000 It paid the foreign currency account payable on January 15, 2016 The following exchange rates for $1 are known: November 1, 2015 VND 22,000 December 31, 2015 VND 22,100 January 15,2016 VND 22,050 a/ How does the fluctuation in exchange rates affect Rabato’s 2015 income statement? b/ How does the fluctuation in exchange rates affect Rabato’s 2016 income statement? a 1/11/2015 Dr 156/211 Cr 331 60,000* 22,000 60,000* 22,000 31/12/2015 Dr 413 60,000 *(22,100 – 22,000) Cr 331 60,000 *(22,100 – 22,000) Kết chuyển: Dr 635 6,000,000 Cr 413 6,000,000 Sự biến động làm chi phí hoạt động tài báo cáo tài cuối năm 2015 tăng 6,000,000 VNĐ b 15/1/2016 Dr 331 60,000 * 22,050 Cr 1122 Dr 1122 Cr 413 60,000 * 22,050 60,000 * (22,100 – 22,050) 60,000 * (22,100 – 22,050) Kết chuyển: Dr 413 3,000,000 Cr 515 3,000,000 Sự biến động làm doanh thu hoạt động tài báo cáo tài cu ối năm 2016 tăng 3,000,000 VNĐ Bài 24 On December 20,2015, Butanta Company (a Vne Company headquartered in Danang city) sold parts to foreign customer at a price of $50,000 Payment is received on January 10, 2016 Currency exchange rates for ostra are as follows: December 15, 2015 VND 22,150 December 31, 2015 VND 22,100 January 10, 2016 VND 22,050 a/ How does the fluctuation in exchange rates affect Butuata’s 2015 income statement? b/ How does the fluctuation in exchange rates affect Butuata’s 2016 income statement? a 20/12/2015 Dr 131 $50,000 * 22,150 = 1,107,500,000 Cr 511 1,107,500,000 31/12/2015 Dr 413 $50,000 * (22,150 – 22,100)= 2,500,000 Cr 131 2,500,000 Kết chuyển: Dr 635 2,500,000 Cr 413 2,500,000 Sự biến động làm chi phí hoạt động tài báo cáo tài cuối năm 2015 tăng 2,500,000 VNĐ b 10/1/2016 Dr 1122 $50,000 * 22,050= 1,102,500,000 Cr 131 Dr 413 1,102,500,000 $50,000 * (22,100 – 22,050)= 2,500,000 Cr 131 2,500,000 Kết chuyển: Dr 635 2,500,000 Cr 413 2,500,000 Sự biến động làm chi phí hoạt động tài báo cáo tài cuối năm 2016 tăng 2,500,000 VNĐ Bài 25 New Colony Corporation ( a Vne Company) made a sale to a foreign customer on September 15, 2015, for $100,000 It received payment on October 15, 2015 The following exchange rates for FCU apply: September 15, 2015 VND 22,100 September 30, 2015 VND 22,050 October 15, 2016 VND 22,000 Prepare all journal entries for New Colony in connection with this sale, assuming that the company closes its books on September 30 to prepare interim financial statements 15/9/2015 Dr 131 $100,000 * 22,100 Cr 511 $100,000 * 22,100 30/9/2015 Dr 413 $100,000 * (22,100 – 22,050) =5,000,000 Cr 131 Kết chuyển: 5,000,000 Dr 635 5,000,000 Cr 413 5,000,000 Vào cuối năm tài chính, cơng ty lỗ 5,000,000 VNĐ chênh lệch t ỷ giá hối đoái 15/10/2015 Dr 1122 $100,000 * 22,000 Dr 635 $100,000 * ( 22,050 -22,000) Cr 131 Dr 413 $100,000 * 22,050 $100,000 * (22,050 – 22,000)= 5,000,000 Cr 131 5,000,000 Kết chuyển: Dr 635 5,000,000 Cr 413 5,000,000 Bài 26 On December 1, 2015, Dresden Company ( a Vne Company located in Danang City) purchases inventory from a foreign supplier for $60,000 Dresden will pay in 90 days after it sells this merchandise It makes sales rather quickly and pays this entire obligation on January 28, 2016 Currency exchange rates for $1 are as follows: December 1, 2015 VND 22,200 December 31, 2015 VND 22,100 January 28, 2016 VND 22,050 Prepare all journal entries for Dresden Company in connection with the purchase and payment 1/12/2015 Dr 156 $60,000 * 22,200 Cr 331 31/12/2015 $60,000 * 22,200 Dr 331 $60,000 * (22,200 – 22,100)= 6,000,000 Cr 413 6,000,000 Kết chuyển: Dr 413 6,000,000 Cr 515 6,000,000 28/1/2016 Sử dụng tỷ giá ghi sổ Dr 331 $60,000 * 22,100 Cr 1122 $60,000 * 22,000 Cr 515 $60,000 * 100 Sử dụng tỷ giá thực tế Dr 331 $60,000 * 22,100 Cr 1122 $60,000 * 22,050 Cr 515 $60,000 * 50 Bài 27 Acme Corporation (a Vne Company located in Quang Ngai) has the following import/ export transactions in 2015 March Bought inventory costing $50,000 on credit May Sold 60 percent of the inventory for $45,000 on credit August Collected $40,000 from customers September Paid $30,000 to creditors Currency exchange rates for $1 for 2015 are as follows: March VND 21,950 May VND 21,900 August VND 22,030 September VND 22,050 December 31 VND 22,100 For each of the following accounts, how much will Acme report on its 2015 financial statements? a/ Inventory b/ Cost of goods sold c/ Sales d/ Accounts receivable e/ Accounts payable f/ Cash 1/3/2015 Dr 156 $50,000 *21,950 =1,097,500,000 Cr 331 1,097,500,000 1/5/2015 Dr 632 60% *$50,000 *21,950 =658,500,000 Cr 152,153, Dr 131 658,500,000 $45,000 *21,900 Cr 511 $45,000 *21,900 1/8/2015 Dr 1122 $40,000 *22,030 =881,200,000 Cr 131 $40,000 *21,900 =876,000,000 Cr 515 $40,000 *(22,030-21,900) = 5,200,000 1/9/2015 Dr 331 $30,000 *21,950 = 658,500,000 Dr 635 $30,000 *(22,050 -21,950)= 3,000,000 Cr 1122 $30,000x22,050=661,500,000 31/12/2015 TK 131: Dr 131 $5,000 *(22,100-21,900) Cr 413 $5,000 *(22,100-21,900) TK 331: Dr 413 $20,000 *(22,100 -21,950) Cr 331 $20,000 *(22,100 -21,950) TK 1122: Dr 413 $10,000 * (22,120 -22,100) Cr 1122 $10,000 * (22,120 -22,100) Kết chuyển cuối kỳ: Dr 635 2,200 Cr 413 2,200 Inventory = $50,000 * 21,950 - 60% *$50,000 *21,950 =439,000,000 = 1,097,500,000 - 658,500,000 Cost of goods sold = 60% *$50,000 *21,950 =658,500,000 Sales = $45,000 *21,900= 985,500,000 Receivable = $5,000 *22,100= 110,500,000 Payment = $20,000 *22,100 = 442,000,000 Bài 28 Bartlett Company, headquartered in Hue, has occasional transactions with companies in a foreign country whose currency is the USD Prepare journal entries for the following transactions in VND Also prepare any necessary adjusting entries at December 31 caused by fluctuations in the value of the lira Assume that the company uses a perpetual inventory system Transactions in 2015 February Bought equipment for $40,000 on credit April Paid for the equipment purchased February June Bought inventory for $30,000 on credit August Sold 70 percent of inventory purchased June for $40,000 on credit October Collected $30,000 from the sales made on August 1, 2015 November Paid $20,000 on the debts incurred on June 1, 2015 Transactions in 2016 February Collected remaining $10,000 from August 1, 2015, sales March Paid remaining $10,000 from the debts incurred on June 1, 2015 Currency exchange rates for lira for 2015 February VND 21,900 April VND 21,950 June VND 22,000 August VND 22,050 October VND 22,100 November VND 22,150 December 31 VND 22,100 Currency exchange rates for lira for 2016 February VND 22,150 March VND 22,050 Transactions in 2015 1/2/2015 Dr 211 $40,000 * 21,900 Cr 331 1/4/2015 $40,000 * 21,900 Dr 331 $40,000 * 21,900 Dr 635 $40,000 * (21,950 – 21,900) Cr 1122 $40,000 * 21,950 1/6/2015 Dr 156 $30,000 * 22,000 Cr 331 $30,000 * 22,000 1/8/2015 Dr 131 $40,000 * 22,050 Cr 511 Dr 632 $40,000 * 22,050 $30,000 *70% * 22,000 Cr 156 $30,000 *70% * 22,000 1/10/2015 Dr 1122 $30,000 *22,100 Cr 131 $30,000 * 22,050 Cr 515 $30,000 *(22,100 - 22,050) 1/11/2015 Dr 331 $20,000 * 22,000 Dr 635 $20,000 * (22,150 - 22,000) Cr 1122 $20,000 * 22,150 31/12/2015 TK 131: Dr 131 $10,000 *(22,100 -22,050) Cr 413 $10,000 *(22,100 -22,050) TK 331: Dr 413 $10,000 * (22,100 -22,000) Cr 331 $10,000 * (22,100 -22,000) Kết chuyển: Dr 635 $10,000 *0.05 Cr 413 $10,000 *0.05 Transactions in 2016 1/2/2016 Dr 1122 $10,000 * 22,150 Cr 131 $10,000 * 22,050 Cr 515 $10,000 * (22,150 – 22,050) 1/3/2016 Dr 331 $10,000 * 22,100 Cr 1122 $10,000 * 22,050 Cr 515 $10,000 * 0.05 Bài 29 Benjamin, Inc operates an export/import business The company has considerable dealings with companies in the country of Camerrand The denomination on of all transactions with these companies is USD During 2015, Benjamin acquires 20,000 widgets at a price of $8 per widget It will pay for them when it sells them Currency exchange rates for $1 are as follows: September 1, 2015 VND 22,100 December 1, 2015 VND 22,150 December 31, 2015 VND 22,100 March 1, 2016 VND 22,050 a/ Assume that Benjamin acquired the widgets on December 1, 2015, and made payment on March 1, 2016 What is the effect of the exchange rate fluctuations on reported income in 2015 and 2016? b/ Assume that Benjamin acquired the widgets on September 1, 2015, and made payment on December 1, 2015 What is the effect of the exchange rate fluctuations on reported income in 2015? c/ Assume that Benjamin acquired the widgets on September 1, 2015, and made payment on March 1, 2016 What is the effect of the exchange rate fluctuations on reported income in 2015 and 2016? a 1/12/2015 Dr 156 Cr 331 $8 *20,000 *22,150 $8 *20,000 *22,150 31/12/2015 Dr 331 Cr 413 $8 *20,000 * (22,150 -22,100) $8 *20,000 * (22,150 -22,100) Kết chuyển: Dr 413 Cr 515 $8 *20,000 * (22,150 -22,100) $8 *20,000 * (22,150 -22,100) 1/3/2016 Dr 331 $8 *22,150 Cr 1122 $8 *20,000 *22,050 Cr 515 $8 * 20,000 *(22,150 -22,050) Sự biến động làm doanh thu hoạt động tài báo cáo tài cu ối năm 2015 tăng 8,000,000 VNĐ Sự biến động làm doanh thu hoạt động tài báo cáo tài cuối năm 2016 tăng 16,000,000 VNĐ b 1/9/2015 Dr 156 Cr 331 $8 *20,000 *22,100 $8 *20,000 *22,100 1/12/2015 Dr 1122 $8 *20,000 *22,100 Dr 635 $8 *20,000 *(22,150 -22,100) Cr 331 $8 *20,000 *22,150 31/12/2015 Dr 413 Cr 331 $8 *20,000 *(22,150 -22,100) $8 *20,000 *(22,150 -22,100) Kết chuyển: Dr 635 Cr 413 $8 *20,000 *(22,150 -22,100) $8 *20,000 *(22,150 -22,100) Sự biến động làm chi phí hoạt động tài báo cáo tài cu ối năm 2015 tăng 8,000,000 VNĐ c 1/9/2015 Dr 156 Cr 331 $8 *20,000 *22,100 $8 *20,000 *22,100 1/3/2016 Dr 331 $8 *22,100 Cr 1122 $8 *20,000 *22,050 Cr 515 $8 * 20,000 *(22,100 -22,050) Vì tỷ giá hối đối 1/9/2015 tỷ giá hối đối 31/12/2015 nên khơng có bi ến đ ộng báo cáo tài cuối năm 2015 Sự biến động làm cho báo cáo tài cuối năm 2016 tăng 8,000,000 VNĐ doanh thu hoạt động tài