đáp án giải bài tập KTTC 2 của chapter2

đáp án dành cho những bạn chưa biết: Cùng tham khảo nhé CHAPTER2: ACCOUNTING TRANSACTIONS IN FOREIGN CURRENCYBài 25:15.9.2015 : 22,100Dr 131 22,100 100,000 Cr 511 22,100 100,00030.9.2015 : 22,050TK 131 = 100,000 (22,100 – 22,050) = 5,000,000 Dr 413 5,000,000 Cr 131 5,000,000Dr 635 Cr 413 5,000,000 15.10.2015 : 22,000 Dr 112 100,000 22,000 635 100,000 50 Cr 131 100,000 22,050Bài 26:1.12.2015 : 22,200 Dr 156 22,200 60,000 Cr 331 22,200 60,000 31.12.2015: 22,100 TK 331 = 60,000 ( 22,200 22,100) = 6,000,000 Dr 331 6,000,000 Cr 413 6,000,000 Dr 413 6,000,000 Cr 515 6,000,000 28.1.2016 : 22,050 Dr 331 60,000 22,100 Cr 112 60,000 22,050 515 60,000 50 Bài 27: 1.3: 21,950 Dr 156 50,000 21,950 Cr 331 50,000 21,950 1.5: 21,900 Dr 131 45,000 21,900 Cr 511 45,000 21,900 Dr 632 30,000 21,950 Cr 156 30,000 21,950 1.8: 22,030 Dr 112 40,000 22,030 Cr 131 40,000 21,900 515 40,000 130 1.9: 22,050 Dr 331 30,000 21,950 635 30,000 100 Cr 112 30,000 22,050 31.12: 22,100

CHAPTER2: ACCOUNTING TRANSACTIONS IN FOREIGN CURRENCY Bài 25: 15.9.2015 : 22,100 Dr 131 22,100 * 100,000 Cr 511 22,100 * 100,000 30.9.2015 : 22,050 TK 131 = 100,000 * (22,100 – 22,050) = 5,000,000 Dr 413 5,000,000 Cr 131 5,000,000 Dr 635 5,000,000 Cr 413 5,000,000 15.10.2015 : 22,000 Dr 112 100,000 * 22,000 635 100,000 * 50 Cr 131 100,000 * 22,050 Bài 26: 1.12.2015 : 22,200 Dr 156 22,200 * 60,000 Cr 331 22,200 * 60,000 31.12.2015: 22,100 TK 331 = 60,000 * ( 22,200 - 22,100) = 6,000,000 Dr 331 6,000,000 Cr 413 6,000,000 Dr 413 6,000,000 Cr 515 6,000,000 28.1.2016 : 22,050 Dr 331 60,000 * 22,100 Cr 112 60,000 * 22,050 515 60,000 * 50 Bài 27: 1.3: 21,950 Dr 156 50,000 * 21,950 Cr 331 50,000 * 21,950 1.5: 21,900 Dr 131 Cr 511 Dr 632 Cr 156 1.8: 22,030 Dr 112 Cr 131 515 1.9: 22,050 Dr 331 635 Cr 112 31.12: 22,100 45,000 * 21,900 45,000 * 21,900 30,000 * 21,950 30,000 * 21,950 40,000 * 22,030 40,000 * 21,900 40,000 * 130 30,000 * 21,950 30,000 * 100 30,000 * 22,050 331 30,000 * 21,950 50,000 * 21,950 30,000 * 21,950 50,000 * 21,950 20,000 * 21,950 112 40,000 * 22,030 40,000 * 22,030 219,700,000 30,000 * 22,050 30,000 * 22,050 131 45,000 * 21,900 45,000 * 21,900 5,000 * 21,900 40,000 * 21,900 40,000 * 21,900  TK 331 = 20,000 * ( 22,100 – 21,950 ) = 3,000,000 Dr 413 3,000,000 Cr 331 3,000,000  TK 131 = 5,000 * (22,100 - 21,900 ) = 1,000,000 Dr 131 1,000,000 Cr 413 1,000,000  TK 112 = 10,000 * 22,100 – 219,700,000 = 1,300,000 Dr 112 Cr 413 3,000,000 3,000,000 1,300,000 1,300,000 413 1,000,000 1,300,000 700,000 3,000,000 635 700,000 700,000 Dr 635 Cr 413 Bài 28: 1.2.2015 : 21,900 Dr 211 Cr 331 700,000 700,000 40,000 * 21,900 40,000 * 21,900 1.4.2015 : 21,950 Dr 331 635 Cr 112 40,000 * 21,900 40,000 * 50 40,000 * 21,950 1.6.2015 : 22,000 Dr 156 Cr 331 30,000 * 22,000 30,000 * 22,000 700,000 700,000 1.8.2015 : 22,050 Dr 131 Cr 511 Dr 632 Cr 156 40,000 * 22,050 40,000 * 22,050 21,000 * 22,000 21,000 * 22,000 1.10.2015 : 22,100 Dr 112 Cr 131 515 30,000 * 22,100 30,000 * 22,050 30,000 * 50 1.11.2015 : 22,150 Dr 331 635 Cr 112 20,000 * 22,000 20,000 * 150 20,000 * 22,150 331 40,000 * 21,900 40,000 * 21,900 20,000 * 22,000 30,000 * 22,000 1,316,000,000 1,536,000,000 10,000 * 22,000 112(2) 30,000 * 22,100 40,000 * 21,950 20,000 * 22,150 30,000 * 22,100 1,321,000,000 658,000,000 131 40,000 * 22,050 30,000 * 22,050 40,000 * 22,050 30,000 * 22,050 10,000 * 22,050 31.12.2015 : 22,100  TK 331 = 10,000 * ( 22,100 – 22,000 ) = 1,000,000 Dr 413 1,000,000 Cr 331 1,000,000  TK 112 = 30,000 * 22,100 - 658,000,000 = 5,000,000 Dr 112 5,000,000 Cr 413 5,000,000  TK 131 = 10,000 * (22,100 - 22,050 ) = 500,000 Dr 131 Cr 413 500,000 500,000 413 1,000,000 4,500,000 5,500,000 515 500,000 5,000,000 5,500,000 4,500,000 Dr 413 4,500,000 Cr 515 4,500,000 1.2.2016 : 22,150 Dr 112 10,000 * 22,150 Cr 131 10,000 * 22,100 515 10,000 * 50 1.3.2016 : 22,050 Dr 331 10,000 * 22,100 Cr 112 10,000 * 22,050 515 10,000 *50 Bài 29: a, 1.12.2015 : 22,150 Dr 156 20,000 * * 22,150 Cr 331 20,000 * * 22,150 31.12.2015 : 22,100 TK 331 = 20,000 * * ( 22,150 – 22,100 ) = 8,000,000 Dr 331 8,000,000 Cr 413 8,000,000 Dr 413 8,000,000 Cr 515 8,000,000 1.3.2016 : 22,050 Dr 331 20,000 * * 22,100 Cr 112 20,000 * * 22,050 515 20,000 * * 50 b, 1.9.2015 : 22,100 Dr 156 20,000 * * 22,100 Cr 331 20,000 * * 22,100 1.12.2015 : 22,150 Dr 331 20,000 * * 22,100 635 20,000 * * 50 Cr 112 20,000 * * 22,150 c, 1.9.2015 : 22,100 Dr 156 Cr 331 31.12.2015 : 22,100 1.3.2016 : 22,050 Dr 331 Cr 112 515 20,000 * * 22,100 20,000 * * 22,100 20,000 * * 22,100 20,000 * * 22,050 20,000 * * 50 ... 22 ,100 Cr 1 12 20,000 * * 22 ,050 515 20 ,000 * * 50 b, 1.9 .20 15 : 22 ,100 Dr 156 20 ,000 * * 22 ,100 Cr 331 20 ,000 * * 22 ,100 1. 12. 2015 : 22 ,150 Dr 331 20 ,000 * * 22 ,100 635 20 ,000 * * 50 Cr 1 12 20,000... 20 ,000 * * 22 ,150 c, 1.9 .20 15 : 22 ,100 Dr 156 Cr 331 31. 12. 2015 : 22 ,100 1.3 .20 16 : 22 ,050 Dr 331 Cr 1 12 515 20 ,000 * * 22 ,100 20 ,000 * * 22 ,100 20 ,000 * * 22 ,100 20 ,000 * * 22 ,050 20 ,000 * *... 10,000 * 22 ,000 1 12( 2) 30,000 * 22 ,100 40,000 * 21 ,950 20 ,000 * 22 ,150 30,000 * 22 ,100 1, 321 ,000,000 658,000,000 131 40,000 * 22 ,050 30,000 * 22 ,050 40,000 * 22 ,050 30,000 * 22 ,050 10,000 * 22 ,050