- Phu lung thay the 15().()(K) Vat liyu phu 80.(XX)
B.Doi vdi doanh nghiep tinh thue gid tri gia tang theo phUcfng phap khau trtf
1/ Mua hang hoa nhap kho gia goc 10.000.000d. thue gia tn gia tang phai nop 10%. Tien chtfa thanh loan.
2/ Mua TSCD gia goc 20.000.000d. thue gia in gia tang phai nop 5%. tra b in g TGNH.
3/ Nhap khau mot so eong cu in gia 400 LSD. ihue suat thue nhap khau 2%. thue suat gia tri gia tang 5%. TGGD thanh loan
16.000VND/USD. Tien chU’a thanh loan.
4/ Xuat ban hang hoa gia goc 8.000.000d. gia ban chtfa thue 10.000.000d. thue gia in gia lang tinh 10%. chtfa thu tien. 5/ Phai tra uen hoa dcJn van chuyen hang di ban 1.000.(XX)d. trong
6/ Ban mot TSCDHH, nguyen gia 100.000.000d, da hao mon 20.0()().()00d, gia ban chU’a thue 90.000.000d, thue gia tri gia tang la 9.000.OOOd. Tien ban da thu bang TGNH.
7/ Cuoi thang tinh thue thu nhap doanh nghiep phai nop 10.000.000d.
8/ Khau tri/ thue gia tri gia tin g trong ky 2.416.400d. 9/ Chi TGNH nop het cac loai thue.
10/ Gia stf thue gia trj gia tang dau vao khong dtfdc trir 1.000.000d, diTOc phep tinh vao gia von hang ban.
Yeu cdu : Dinh khoan cac nghiep vu kinh te phat sinh tren.
Bai 20:
1/ Cong ty tfng trtfdc lifting ddt 1 cho nhan vien bang TM 14.000. OOOd
2/ Cuoi thang tinh lifting phai tra : - Cho bo phan quan ly 6.000.000d - Cho bo phan b in hang 8.000.000d
- Cho bo phan quan ly phan xiTdng 3.000.000d - Cho bo phan SX trtfc tiep 10.000.000d
3/ Tinh BHXH. BHYT. KPCD theo dung che do quy djnh
4/ Rut TGNH nop BHXH thang trtfdc cho cap tren 2.000.OOOd, nop BHYT cho cd quan y te 1 .OOO.OOOd
5/ Phai trd cap BHXH cho nhan vien lOO.OOOd
6/ Chi TM tra chi phi dai hoi eong doan 600.OOOd. Trich trtfdc tien ltfdng nghi phep CNSX 500.000.
7/ Khau trtf cac khoan sau : - Thue thu nhap 600.OOOd
- Trtf tam tfng 4(X).(X)0d
- Trtf cac khoan ma nhan vien hoi ihtfdng 3.000.OOOd 8/ Chi TM thanh loan het ltfdng va cac khoan trd cap cho nhan
\ icn
9/ Trich trtfdc quy dtf phong trd cap mat vice lam : 1 700.000d. 10/ Dung TM 2.0(x).000d chi trd cap mat viec lam cho nhan vien
C. biet rin g quy trd cap mat vice lam hien thdi chi co 1.7(X).OOOd
Yeu cdu : Dinh khoan cac nghiep vu kinh te phat sinh tren
Bai 21:
1/ Kiem ke hang hoa. phat hien thieu so hang tri gia 2.000.OOOd. chtfa ro nguyen nhan
2/ Nhan giay bao dtfdc chia lai lien doanh 3.000 OOOd
3/ M at 1 TSCD. nguyen gia lO.OM.OOOd. da hao mon 3.000.000d. chtfa ro nguyen nhan
4/ Giai quyet hang m at d nghiep vu 1, b it thu kho boi thtfdng theo gia ban 2.300.000d
5/ Nhan giay bao Co cua ngan hang lien chia lai lien doanh d nghiep vu 2. (adsbygoogle = window.adsbygoogle || []).push({});
6/ Cuoi thang trtf bdt ltfdng thu kho de boi ihtfdng la 300.000d 7/ Cong ty lap bien ban xtf ly mat TSCD d nghiep vu 3, b it ngtfdi
pham loi boi thtfdng 5 0 ^ . so con lai ghi vao gia von hang ban.
Yeu cdu : Dinh khoan cac nghiep vu kinh te phat sinh tren
Bai 22:
1/ Cong ty thue tai chinh 1 TSCD HH co nguy£n g ii la 90.000.000d. thdi hian thue 3 nam.
2/ Nhan ky quy dai han bang giay td sd htfu nha tri g ii
1 ()0.(XX).000d, b ln g tien mat 10.000.000d, b ln g vang 9999 SJC: 10 ltfdng. gia 7.000.000d/ltfdng
3/ Rut TGNH tra nd thue TSCD d nghiep vu 1 : 30.000.000d 4/ Gia stf, dau nam sau ke toan chuyen so nd dai han den han tra
nhtf sau :
- Nd TSCD thue tai chinh den han tra trong nam : 30.()()().()()0d
- Tra lai ky quy loan bo tai san, tien nhan d nghiep vu 2
Yeu cdu : Dinh khoan cac nghiep vu kinh te phat sinh tren
Bai 23:
1/ Nhan von de thanh lap eong ty gdm:TM 200.000.000d, TSCDHH mdi 20.000.(XX)d b ln g sang che tri gia 30.000.000d, eong cu lao dong 3.000.(XX)d.
2/ Cong ty to ehtfc lien doanh, nhan b&ng TM 100.000.OOOd 3/ Bo sung tang nguon von kinh doanh ttf lai 15.000.000d, ttf quy
dtf phong tai chinh 5.000.000d.
4/ Mot thanh vien rut von b ln g TGNH 50.000.000d.
5/ Mat 1 TSCDHH, nguyen gia 10.000.000d, hao mon 3.000.000d, eong ty lap bien ban giai quyet giam nguon von kinh doanh.
6/ Nhan 1 TSCDHH do khach hang bieu tang, nguyen gia 15.000.0(X)d mdi.
Yeu cdu : Dinh khoan cac nghiep vu kinh te" phat sinh tren
Bai 24:
1/ Danh gia lai TSCD, nguyen gia cu 10.000.000d, nguyen gia mdi 11 .OOO.OOOd
2/ Danh gia hang ion kho :
- Hang hoa : g ii cu 7.000.OOOd, gia mdi 6.500.000d - Vat lieu : gia cu 3.000.000d, gia mdi 3.300.000d - Cong cu : gia cu 1.500.000d, gia mdi 1 ,<S(X).(KX)d
3/ Gia stf, cac so lieu tren ion den cuoi nam. ke loan dtfdc phep xtf ly so dtf TK 412 bang nguon von kinh doanh.
Yeu cdu : Djnh khoan cac nghiep vu kinh te phai sinh tren
Bai 25:
Dau thang 12, eong ly con so dtf iren cac TK sau : - TK 421 - TK 414 -T K 4 1 5 -T K 431 - TK 441 -T K 451 100.000.OOOd (dtf Co ) 30.000.000d 15.000. OOOd 20.000.000d 60.000.000d 5.000.000d
1/ Cong ly quyet djnh khen thtfdng cho nhan vien cuoi nam 15.(X)0.00()d
2/ Bo sung nguon von kinh doanh bang quy dtf phong tai chinh 10.000.000d (adsbygoogle = window.adsbygoogle || []).push({});
3/ K et toan xay dtfng 1 nha kho b&ng nguon von xay dtfng cd ban. trj gia eong trinh 75.000.000d, so con thieu bo sung ttf quy dau ttf phat trien.
4/ To chtfc tong ket hoat dong SXKD loan eong ty, eong ty da chi b in g TM 4.000.000d, tien chi ttf quy quan ly cap tren. Dong thdi chi TM 15.000.000d khen thtfdng CNV.
5/ Cuoi thang, ket chuyen lai 40.000.000d, phai nop thue thu nhap doanh nghiep 11.200.000d
6/ Tam chia tai trong nam :
- Trich them quy phdl trien kinh doanh 12.800.000d - Trich them quy khen thtfdng, phuc Idi 3.000.000d - Trich them nguon von xay dtfng cd ban 5.000.000d
Yeu c d u :
1/ Dinh khoan cac nghiep vu kinh te phat sinh tren.
2/ Dau nam 20X2, rut TGNH nop thue' thu nhap DN thang 12/20X1.
Ket chuyen lai thang 1/20X2 la 20.000.000d, phai nop thue thu nhap doanh nghiep theo dtf loan 6.000.000d.
3/ Den thang 3/20X2, quyet to in nim 20X1 da dtfdc d u y e t: Nop them thue thu nhap doanh nghiep 18.000.000d, so lai con lai Cly chia them cac quy th e o ty 1? : 50% bo sung quy dau ttf phat trien, 3Q% bo sung quy khen thtfdng phuc ldi, 20c/< bo sung nguon von xay dtfng cd ban.
Bai 26:
Mot DNSX cd chi phi SX phat sinh trong thang nhtf sau :
1/ Mua nguyen lieu chinh nhap kho 10.(xx).000d, thue gia Iri gia tang khau trtf 5%, chi phi van chuyen tra bang TM 2(X).(XX)d. lien mua chtfa4hanh toan
2/ Xuat kho eong cu 2.(XX).000d cho phan xtfdng SX, phan bo 4 thang trong nam.
3/ Xuat kho vat lieu cho SX :
- Vat lieu chinh cho SX : 15.000.000d
- Cho quan ly phan xtfdng : lOO.OOOd 4/ Chi tien mat tra ltfdng ddt I cho eong nhSn 10.000.000d
5/ Phai tra tien bao tri m iy SX 800.000d vh thue gia tri gia ting khau trtf 80.()00d.
6/ Mua vat lieu dem ve SX trtfc tiep: Vat lieu chinh 8.()()0.(XJ0d. vat lieu phu 200.()00d, thue gia tri gia tang khau trtf u'nh 10%. 7/ Cuoi thing, tinh ltfdng phai tra :
- Cho nhan vien quan ly phan xtfdng 8.(XX).OOOd - Cho eong nhan trtfc tiep SX 20.000.OOOd
8/ Trich BHXH, KPCD, BHYT theo dung che' do quy dinh hien hanh
9/ Nhan hoa ddn thanh toan tien dien ntfde. dign thoai. fax 12.000.(XX)d va thue gia trj gia tang khau trtf 10%.
10/ Chi TM tra hoa ddn tiep khach nha hang cua phan xtfdng 3.000.000d va thue gia tri gia tang khau trtf 10%.
11/ Kiem ke, nhap kho vat lieu chinh thtfa 2.000.000d. phe lieu thu hoi 200.OOOd
12/ Nhap kho 100 SP, SP dd dang tinh theo gia trj NVL trtfc tiep SX dau ky 2.000.000d. cuoi ky 1,5(X).OOOd.
Yeu c d u :
Djnh khoan cac nghiep vu kinh te phat sinh tren theo ca 2 he thong KT : ke khai thtfdng xuyen v i kiem ke djnh ky, lap bang tinh gia thanh SP theo khoan muc chi phi.
Bai 27:
Hay tinh gia tri SP dd dang (SPDD) theo c ic phtfdng phap sau :
- Chi phi SPDD ton dau ky theo gia tri NVL trtfc tiep: 12.(XX).()(X)d. (adsbygoogle = window.adsbygoogle || []).push({});
- NVL true tiep SX trong ky 5().(X)().(XX)d
- Chi phi nhan eong trtfc tiep va ehi phi SX ehung trong ky (con goi la chi phi che hien) la 60.(MX).(X)0d
- San pham dd dang dau ky 10 cai, nhap kho TP 80 cdi, san pham dd dang cuoi ky 20 cai.
2 / Theo phi/(tnx phap Uric luring tu<fnf> dtfitni’.
a- Lay so lieu phan (1), nhirtig cho biet ty le SPDD cuoi ky quy doi ra thanh pham la 5 0 # . Nguyen vat lieu bo ra mot lan ngay ttf dau ky san xuat.
b- Gia stf chi phi SPDD ton dau ky: 12.000.OOOd, trong do chi phi NVL trtfc tiep : 8.000.000, chi phi che bien 4.000.(XX)d. Lay so lieu phan (1), nhtfng cho biet ty le SPDD cuoi ky quy doi ra thanh pham cua chi phi NVL trtfc tiep la 8 0 # , chi phi che bien la 60%.
3 / Tinh theo chi phi dinh rniic :
Quy trinh SX co 3 eong doan, chi phi dinh mtfc SX 1 SP cho ttfng eong doan nhtf sau
- Cong doan 1 : • NVL trtfc tiep SX : 4.500d • Chi phi khac : 1.500d Cong 6.000d - Cong doan 2 : • NVL trtfc tiep SX : 6.OOOd • Chi phi khac : 1 .OOOd Cong 7. OOOd - Cong doan 3 : • NVL trtfc tiep SX : 7.000d
• Chi phi khac : 1.500d Cong 8.500d
- Kiem ke cuoi ky :
• Cong doan 1 : Co 1(X) ban TP chuvcn sang eong doan 2 \a 20 SPDD cuoi ky.
• Cong doan 2 : Cd 90 ban TP chuyen sang eong doan 3 va 10 SPDD cuoi ky
• Cong doan 3 : Cd 70 TP nhap kho va 20 SPDD cuoi ky. - Tong chi phi SX thtfc le :
Cong doan 1: 710.OOOd: Cong doan 2: 1 10.(XXXI: Cong doan 3 :12().(XX)d.
Bai 28:
Hay tinh gia thanh ddn \ i theo cac phtfdng phap sau :