j + Chi phi SX chung 40.(XX) 15.000- So lifting SPDD dau ky eong doan 1 la 7 cai, eong doan 2 la 10 - So lifting SPDD dau ky eong doan 1 la 7 cai, eong doan 2 la 10
cai.
- Cuoi ky eong doan 1 lam ra 80 ban thanh pham (BTP) chuyen sang c6ng doan 2 va con 20 SP del dang linh iheo chi phi NVL trtfc lie p.
- Cuoi ky eong doan 2 lam ra 60 thanh pham nhap kho va con 30 SP dd dang, quy doi lifting difting SPDD linh iheo chi phi NVL trtfc tiep la 100# va iheo chi phi che bien la 5 0 # .
7b- Tinh f’id thanh phan budc khonff tinh f>id thanh ban thanh pham (phrf<fni> phap ket chuyen chi phi son\> son^)
Stf dung so lieu cau 7a nhtfng linh gia thanh phan budc khong linh gia thanh ban thanh pham.
H- Doi vdi SX phu
1/ SP phu khonf> cun}> cap lao vu lan nhau
PXSX phu dien SX ra dtfdc lO.OOOKwh, phuc vu cho PXSX chinh SP A la 6.000Kwh va PXSX chinh SP B 4.(XX)Kwh. PXSX phu stira chffa phuc vu dtfdc 500 gid, phuc vu cho PXSX chinh SP A va PXSX chinh SP B theo ty le 3/1.
Tong chi phi SX phu dien l().(XX).000d. Tong chi phi SX phu stfa chifa 5.2(X).(XX)d, chi phi sOra chufa dd dang cuoi ky li 2CX).OOOd
2 / SP phu cung cup luo vu lan nhuu
PXSX phu dien SX ra dtfdc l().(XX)Kwh, phuc vu cho PXSX chinh SP A la 6.(XX)Kwh, PXSX chinh SP B 3.000Kwh va SX phu stfa chifa 800Kwh, ttf stf dung th ip sang tai PXSX phu dien 2(X)Kwh. PXSX phu sura chifa phuc vu dtfdc 5(X) gid, phuc vu cho PXSX chinh SP A la 3(X) gid, PXSX chinh SP B 150 gid v i SX phu dien 50 gid.
Chi phi SX phu dien (chifa tinh chi phi SX phu sufa chifa) 10.000.000d. Chi phi SX phu stfa chtfa (chtfa tinh chi phi SX phu dien) 5.200.000d, chi phi eong viec dd dang cuoi ky li 200.OOOd. Hay tinh g ii thanh ddn vi SP phu theo :
a- Stf dung gia thanh ke hoach (KH) de loai trtf chi phi SP phu cung cap lan nhau, vdi gia thanh KH dien l.OOOd/Kwh va stfa chffa lO.OOOd/gid.
b- Diing phffdng phap dai so de tinh gia thanh SP phu v i phan bo cho SX chinh.
Bai 29:
Tai 1 DN cd tinh hinh sau: (hach toan theo phffdng p h ip ke khai thtfdng xuyen, thue g ii trj gia tang theo phtfdng p h ip khau trif)
A. So du dau thang TK 154: 2.500.000d, Cty xay dung gid thanh dinh mi/c 32.000d/c
B. Trong thang cd cdc hoat dong kinh te sau :(dv: dong]
1/ Nhap kho VL chinh g ii chtfa thue 10.000.000, thue g ii trj gia tang tinh 1 0 $ , chtfa tra tien.
2/ Xuat NVL cho trtfc tiep SX 250.180.000 3/ Tam tfng ltfdng ddt I 35.000.000 b in g TM
4/ X uat eong cu dung cho phan xtfdng 1.800.000, phan bo 3 lan. Nhap kho 10.000c.
5/ Xual VL phu cho phan xtfrtng 5(X).(XX) 6/ Chi TM lam ufng cho NV .V(XX).(XX)
7/ Xual ban 3 (XX) SP. ddn gia ban chtfa thue 5().(XX). thue gia in gia lang linh 10#. chifa ihu lien
8/ Xuat I .(XX) SP gdi di ban. ddn gia ban chi/a thue 55.(XX). thue gia tri gia lang linh 10# . ben mua chi/a nhan dtfrfc hang 9/ Khau hao TSCD.dung cho SX 4.(XX).(XX). cho quan ly DN
2.(XX).(XX)
10/ Thanh loan lien lam ufng cho NV 2.4(X).(XX) ve viec hoc <W. van chuyen SP di ban irong thang. trong do thue gia trj gia
tang khau trif 230.(XX), so lam ufng con lai chi/a chi het. trif \a o li/dng thang nay
1 1/ Tien dien phai tra thang nav cho SX 3.(XX).(XX), cho quan ly DN l.(XX).(XX). ihue gia tri gia lang tinh 10#.
12/ Tinh ltfdng phai ira cho quan ly phan xtfdng SX 10.000.000, cho CN SX trtfc liep 90.(XX).(XX), cho quan ly DN 20.(XX).000 13/ Tinh BHXH. KPCD. BHYT iheo che do quy djnh
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1/ Dinh khoan cac nghiep vu phai sinh trong thang
2/ Tinh gia thanh ddn vj SP. biet rin g NVL chinh khong dung het con lai tai phan xtfdng vao cuoi ky 1.680.000. SP dd dang cuoi ky
la 3.000cai, linh theo gia trj nguyen vat lieu trtfc tiep SX
3/ Dieu chinh lai cac but toan khi linh ra gia thanh thtfc te ddn vj SP. Bai 30
So dir dau thang TK 151: 2.000.(XX)d; TK 154: 2.000.000d; TK 156: 3.(XX).000d. Doanh nghiep tinh thue gia trj gia tang theo phtfdng phap trtfc tiep tren gia trj gia tang. Trong thang co cac nghiep vu kinh te phat sinh: (D v t: dong)
1/ Mua hang hoa nhap kho lO.OOO.(XX). eong cu 2.(XX).(XX). chifa ira lien. Chi phi van chuyen ve nhap kho 120.000 ira bang TM, phan bo lien van chuyen iheo gia iri lai san nhap kho.
2/ Nhan difdc hang mua dang di difdng lhang irifdc 2.(XX).(XX), nhap kho hang hoa.
3/ Rul TGNH ira nd ngifdi ban d nghiep vu (1), sau khi trif chiel khau thifdng mai 2Ve / iren gia ban do mua hang so lUdng ldn. 4/ Nhan hang ban dai ly, gia ban 5.000.000, hoa hong difdc hifdng
59f/gia ban
5/ Nhan giay bao tra tien mua hang b&ng TGNH, nhifng hang chUa ve tri g ii 1.000.000
6/ Mua h in g h6a nhap kho 20.000.(XX), chifa tra tien, hang ve nhap kho thay thieu mot so hang trj gia 1.000.000 chifa ro nguyen nhan. Chi phi van chuyen ve nhap kho 20.000 tra bkng TM.
7/ Mua hang hoa nhap kho 5.000.000, tra bln g tien mat. Khi nhap kho phat hien thifa mot so hang tri gia 500.000, chtfa ro nguyen nhan.
8/ N hap mot so hang hoa lir gia eong tri gia 2.000.000 9/ Nhan h in g hoa mau bieu tang tri gia 1.000.000
10/ Giai quyet hang thifa, thieu nhtf sau :
- H ing thieu b it ip tai boi thtfdng theo g ii ban 1.300.000, chifa boi
thifdng