- Phu lung thay the 15().()(K) Vat liyu phu 80.(XX)
11- Chuyen 1 TSCDHH dang stf dun gd ban hang nguyen gid 5.000.(XX), da hao mon 1.000.000 thanh eong cu, phan bo vao
5.000.(XX), da hao mon 1.000.000 thanh eong cu, phan bo vao chi phi 10 thing trong nam.
Yeu c d u : Djnh khoan cac nghiep vu kinh te phat sinh tren Bai 13:
Tinh hinh bien dong TSCD d mot DN nhtf sau (Dvt: dong)
1- Cly thue tai chinh TSCDHH, nguyen gia 100.000.000, thueGTGT dau vao tinh 10%, thdi gian thue 5 nam, tong lai vay GTGT dau vao tinh 10%, thdi gian thue 5 nam, tong lai vay phai tra 25.000.000, tra moi nam 5.000.000. Cty phai tra hinh quan moi 6 thing 13.500.000, gom lO.OOO.(XX) gia Ui TSCD, thue GTGT 1.000.000 va 2.5(X).(XX) lai thue, Cly da tra blng TGNH khi nhan TSCD.
2- TSCD thue tai chinh suf dung ft ho phan SX. ty 10 hao mon cho phep LWr/nam. Ke loan irich hao mon va phi tra trtfdc vao chi phi hdp ly
3- Cty mua hang sang che san pham B tri gia 60.(XX).(XX). tra h5ng TGNH
4- Gia sur thanh ly hdp dong thue tai chinh (N V 1). co 2 trtfdng hdp xay ra :
a/ Cty thue dtfdc quyen sd htfu TSCD di thue
h/ Cty thue mua lai TSCD di thue, tra ngay h&ng TM 5.000.(XX)d
5- Trich khau hao TSCD vo hinh (3),ihdi gian cho phep khau hao 3 nam
Yeu cdu : Dinh khoan cac nghiep vu kinh te phat sinh tren
Bai 14:
Hoat dong stfa chtfa TSCD va XDCB tai DN (khong chuyen XDCB) nhtf sau : (D v t: dong)
1- Stfa chtfa nho 1 TSCD chi hang tien mat 1.000.000 dung d ho phan han hang
2- Dau nam DN dtf toan stfa chtfa ldn 1 TSCD 12.000.000, inch trtfdc 12 thang, TSCD dang dung cl van phong Cly.
3- Xay dtfng mdi 1 nha kho, chi phi lap hdp :
- X ual kho vat lieu XDCB K0.000.000 - X uat kho eong cu stf dung 2.(XX).(XX) - Khau hao TSCD 3.000.(XX) - Chi TM 30.000.000 Cong vi6c chtfa hoan thanh
4- SuTa chtfa ldn bat ngcf 1 TSCD, phai tra cho ngtfdi nhan thau 30.000.000 v i thue GTGT 3.000.000, Cty quyet djnh phan bo
10 thang trong nam, TSCD dung cho san xuat.
5- Ket chuyen chi phi XDCB da hoan thanh lam nang cap 1TSCD dang dung cho SX tri gia 20.000.000, Cty quyet dinh ghi tang nguyen gia TSCD
6- Gia stf den thang 10 Cty tien hanh sura chffa TSCD dtf toan tff dau nam, chi phi tap hdp :
- Phu tung thay the : 7.000.000 - Chi TM 6.000.000
7- Den th in g 11, eong viec stfa chffa hoan thanh, ke toan ket chuyen chi phi dtf toan, so con lai phan bo 2 thang cuoi nam. 8- Xay dtfng nha kho d (NV3) da hoan thanh dtfa vao stf dung, gia
tri eong trinh dtfdc duyet la 100.000.000d, so chi phi XDCB con lai phat sinh khong hdp phap, Cty lay ttf quy phat trien kinh doanh de xay dtfng.
Yeu cdu :Dinh khoan c ic nghiep vu kinh te phat sinh tren
Bai 15:
Hoat dong dau tff dai han cua 1 DN nhtf sau :
1- Chuyen 1 TSCDHH gdp von lien doanh thanh lap Cty A nguyen gia 20.000.000d, da hao mon 20% so vdi gia tri ban dau . Hoi dong lien doanh d in h gia lai con 15.500.000d.
2- Xuat kho hang hoa gop von lien doanh thanh lap Cty B tri gia 4.000.000d, hoi dong lien doanh chap nhan von gop 4.300.000d 3- Chuyen 1 TSCDHH c6n mdi g6p von lien doanh thanh lap Cty
C nguyen gia 10.000.000d va 50.000.000d b ln g TGNH.