- H&ng thiTa ghi vao thu nhap khic.
11/H^ng mu ad nghiep vu (5), den cuoi thing van chifa ve 12/ Nh$n gii? ddm mot so hang h6a tri g ii 5.000
Yeu c d u :
Dinh khodn cdc nghidp vu kinh te phit sinh tren theo ca 2 he thong: ke khai thifdng xuyen va kidm ke dinh ky. Biet ring cuoi
lhang kiem ke thtfc te hang gia eong da hoan tat nhap kho. gid ui eong cu ton 1.980.(XX), hang hoa ton 42.600.000.
Bai 31:
DN A ap dung tinh thue gia tri gia tang trtfc tiep, KT hang ton kho theo ke khai thtfdng xuyen, co ngoai te ton quy dau thang :
- TM : 10.000 USD, Ty gia giao dich : 16.000 VND/USD - TGNH 20.000 USD, Ty gid giao djch (TDGD) : 16.000 VND/USD
- So dir Co TK 4133: 4.300.OOOd
Trong thang co cac nghiep vu phat sinh nhiT sau :
1- Dung TM 16.200.000 d de mua 1.000 USD chuyen khoan ngan hang
2- Rut TGNH 7.000 USD nhap lo hang hoa, TGGD 16.200 VND/USD
3- Da xuat khau hang nhiftig chU’a thu tien, gia ban 5.000 USD. TGGD 16.100 VND/USD
4- Dem TM 8.000 USD gdi vao ngan hAng, TGGD 16.200VND/USD 5- Nhap khau 1 TSCD htfu hinh mdi 1.000USD, chtfa tra tien, TGGD
16.200VND/USD
6- Rut TGNH tra chi phi ban hang 500USD, chi phi tiep khach theo hoa ddn 700USD, TGGD 15.900VND/USD
7- Thu TGNH 5.000USD do ngtfdi mua tra nd. TGGD 16.200VND/USD
8- Rut TGNH 2.000 USD de nhap quy TM, chi TM tam tfng cho ong Tam 3.000USD, TGGD 16.200VND/USD
9- Ong Tam eong tac ntfdc ngoai ve thanh toan tam tfng nhtf sau : - Chi phi an, d, di lai :2.000 USD
- Mua tai lieu quan ly 500 USD
- Tien mat tra lai quy 500 USD. TGGD 16.100 VND/USD
10- Nhap vat lieu chinh trj gia 1.000 USD, chU’a tra lien, TGGD 16.100VND/USD
11- Rut TGNH 1.500USD tra nd ngtfdi bdn, TGGD 16.300VND/USD 12- Dung TM 16.300.000d, mua 1000 USD chuyen khoan of ngan
h in g
13-Rut TGNH tra chi phi van chuyen bdn hang 500USD, TGGD 16.300VND/USD
14- Vay n g ln han ngan hang nhap TGNH 5.000USD, TGGD 16.300VND/USD
15- Gia sur day la so' lieu cua cuoi ndm, ke toan danh gia lai so' dtf ngoai te cac khoan muc tien te c6 goc ngoai te theo ty gia ngoai te binh quan lien ngan hang cuoi ky 16.300 VND/USD. Cong ty xtf ly mtfc chenh lech ty gia do danh gia lai trong nam theo quy dinh che do ke' toan hien hanh.
Yeu c d u :
Q ■» '
1- Djnh khoan cac nghiep vu kinh te phat sinh tren theo (ty gia xuat theo phtfdng phap nhap trtfdc xuat trtfd c):
a. Doanh nghiep dang SXKD va dang co XDCB.
b. DN dang xay dtfng cd ban, chtfa SXKD. Gia stf sau do DN hoan thanh XDCB va di vao SXKD, hay xff ly chenh lech ty gia hoi dodi luy ke' cho den tai thdi diem nay, biet rin g ke toan phan bo chenh lech ty gia 2 nam.
Bai 32: (adsbygoogle = window.adsbygoogle || []).push({});
So dtf dau thang : Dtf Nd TK 153 : 2.000.000d, Dtf Nd TK 156 : 4.000.000d. Dtf Nd TK 112(2) : 15.900.000d. Dtf Nd 007 : 1.000 USD. C ac TK khdc co so' dtf hdp ly.
1/ Dung TM Viet Nam mua ngoai le chuyen khoan d ngan hlng
3 (MX)USD. Ty gia giao djch thtfc le (TGGD) mua ngoai te 16.200 VND/USD.
2/ Nhap khau lo hang hoa tri gia 1 .OOOUSD/CIF.HCM. hang da chd vc nhap kho. tien mua hang chtfa thanh loan, thue nhap khau linh 2 # /gia tri hang nhap. thue gia trj gia tang khau trtf 10#. Chi phi kiem nghiem, van chuyen tra b ln g TM 5(K).(XX)d. TGGD :
16.100 VND/USD.
3/ Nhan giay bao N(1 ngan hang tra tien ngtfdi ban cf nghiep vu 2: - Tra tien mua hang i.OOOUSD
- Phi ngan hang: 0 ,l# /tr j gia hang thanh todn. TGGD: 16.050VND/USD
4/ Nhap khau mot so eong cu tri gia 800USD, TSCD : I.OOOUSD. tra
ngay bang TGNH 1 800USD, thue nhap khau eong cu vd TSCD la 2 # , thue gia tri gia tang linh 5 # . Chi phi van chuyen ve eong ly tra b in g TM 180.OOOd, phan bo theo gid tri hang nhap.TGGD :
16.100 VND/USD.
5/ Nhap khau vat lieu 500USD/CIF.HCM, chifa tra tien ngtfdi bin. Khi hang ve, kiem nhan thay sai quy cach m ot so hang tri gia 50USD chtfa ro nguyen nhan. Thue nhap khau tinh l# /g ia tri vat lieu, thue' gia tri gia tang khau trtf 5 $ , chi phi khac tra bang TM 100.OOOd. Cty nhap kho theo thtfc te . TGGD : 16.050 VND/USD 6/ Giai quyet hang sai quy each d N V (5 ):
- Hang sai quy each xuat kho tra cho Cty bao hiem
- Hang thieu theo dung quy cach Cty bao hiem boi thtfdng bdng
TGNH 55USD. TGGD : 16.100 VND/USD
Yeu c d u :
Dinh khoan cac nghiep vu kinh te phat sinh tren theo ca 2 h f thong: kt
kiem kc dinh ky, ban doc gia stf cuoi ky kiem ke thtfc te eon ton kho hdp ly de linh gia von xuat trong ky).
Ty gia hoi doai xual theo phtfdng phap nhap trtfdc xual trtfdc.
Bai 33:
Cty nhan uy thac nhap hang cho moi HTX, hoa hong uy thac 2l:/i /gia trj hang thtfc nhap va thue gia trj gia lang khau trd tinh 10#. cac chi phi va thue trong qua trinh nhap khau Cty chi tra, sau do thu lai HTX. Cly da thtfc hien :
1/ HTX uTng trtfdc lien cho Cty 16.100.000d bang TGNH, quy ra I.OOOUSD
2/ Cty da nhap hang va giao thdng cho HTX tai cang tri gia I.OOOUSD, thue' gia trj gia tang khau trd tinh 10#. Cty da chi 200.000d bang TGNH de nop thue nhap khau, lOO.OOOd bang TM chi phi khac. TGGD : 16.050VND/USD
3/ HTX chd hang nhap kho. tien van chuyen chd hang 100.(XK)d tra bang TM. TGGD : 16.050 VND/USD. Cty chi TGNH nop thue GTGT.
4/ Cly nhan giay bao Nd ngan hang thanh toan cho ngtfdi ban, noi dung:
Tra lien cho ngtfdi ban : I.OOOUSD, phi ngan hang 15 USD. TGC.D : 16.1(H) VND/USD, TG ghi so ke loan xuat TGNH :
16.000 VND/USD
5/ Cty gdi cac chtfng itf thue, chi phi va doi tien hoa hong HTX. HTX da dung TGNH thanh loan, li£n phi ngan hang va hoa hong quy doi theo ly gia 16.100 VND/USD.
Yeu cdu :
Djnh khoan cac nghiep vu kinh te phat sinh tren theo ca 2 he thong: kc khai thtfdng xuyen va kiem ke djnh ky. Hay hach loan d eong ly va HTX. Ty gia xua't theo phtfdng phap nhap trtfdc xuat trtfdc.
Bai 34: (adsbygoogle = window.adsbygoogle || []).push({});
DNSX co linh hinh lieu thu thanh pham trong th in g : (D v t: <fong) So dir dau thang: TK 155: 50.000.000 - 1.000 cdi - Ddn gia: 50.000
TK 157: 7.500.000
1/ Xuat kho thanh pham (TP) gdi di bdn 500 cdi. ben mua chifc nhan hang. Chi phi van chuyen hang di bdn: 50.000 tra b in g tien miL 2/ Xual kho TP ban tai kho 200c, chtfa thu tien, gia bdn 74.000d/cdi.
thue gia trj gia tdng khau trtf 1 0 # , neu khach hdng mua hang tiep trong thdng thl chiet khau thtfdng mai tinh 2 # /g id b in chtfa thu£. 3/ Nhap kho TP l.OOOcai theo gia thanh hach todn.
4/ TP gdi di ban cl NV(1), nay ban dtfdc gid ban 75.000d/c, thue gia trj gia tin g khau trtf 1 0 # , chtfa thu tien.
5/ Nhan giay bao Co ngan hdng thu tien ban d NV (2), noi dung : - Ghi vao tai khoan eong ty: 15.854.400
- Phi ngan hang : 100.000
Chiet khau thtfdng mai da trtf cho ngtfdi mua 296.000 vd thue GTGT 29.600d
6/ Giam gid TP ban d thang trtfdc 300.000, biet rin g tien ban d thang trtfdc chtfa thu, thue gia tri gia tdng khau trtf tra cho ngtfdi mua 30.000
7/ Nhap kho lo hang bi tra lai, gid xuat kho thdng trtfdc 5.000.000, gia ban chtfa thu tien 7.200.000, vi hdng sai quy cdch, thue gid tri gia tang khau trtf tra lai ngtfdi mua 720.000.
8/ Xuat TP gdi dai ly ban 200c
9/ Dai ly lap Bang Ke hang gdi ban thdng trtfdc da tieu thu vdi gid ban chtfa thue 10.000.000 thue gid tri gia tang khau trtf 1.000.000. gid xuat kho 7.500.000, hoa hong trtf cho dai ly 5 # /g ia ban chtfa thue, thue GTGT hoa hong 10#.
Yeu cdu :
!/ Dinh khoan cac nghiep vu kinh le phai sinh iren iheo ca 2 he ihdng: ke khai thtfdng xuyen va kiem ke dinh ky.Cly lay gia thanh thifc le dau lhang lam gia hach loan, cuor thdng dieu chinh lai theo gia lhanh ihtfc te 5l.(XX)d/c. Kiem ke hang ton kho la I 2(K)c, con 2(H)c gdi ban nhtfng chifa ban dtfdc.
2/ Tinh doanh thu ban hang thuan trong thang sau khi trif chiet khau ban hang, hang giam gia. bj tra lai.
Bai 35:
DN linh thue gia trj gia lang theo phifdng phap trifc liep vdi thue suat 1 0 # , cd so dtf dau nam nhif sau :
TK 151 : 2.000.(XXkl, TK 156 : 80.000.000d, TK 157 : 3.000.000d Trong lhang cd cac nghiep vu kinh le phat sinh nhi/sau :
1/ Hang mua dang di dtfdng thang trtfdc, nay da nhap kho, chi phi van chuyen chifa tra lien 50.000d
2/ Xuat hang hoa gdi di ban, gia xuat kho 40.0(X).000d, gia ban 60.000.000d
3/ Nhap lai kho hang ban nam trtfdc bj tra lai, gia xual kho 15.000.000d. gia ban 17.000.000d, hang ban chtfa thu tien. 4/ Xuat 2 lo hang bdn tai kho, gia xuat kho 10.000.(XH)d/16, ban 1
Id thu tien ngay b&ng TM 12.(XX).000d/lo v& ban 1 Id hang tra gop 13.000.000d/ld tra trtfdc ngay bang TM 1.0(X).(KX)d, so' nd con lai tra gop trong 12 thang, chi phi bao bi dong gdi l().(XX)d 5/ Giam gia hang bdn nam trtfdc 2.000.000d. tien ban nam trtfdc
chtfa thu.
6/ Nhan dtfdc giay bao mua hang ciia khach (hang gdi ban d NV 2), tien ban chtfa thu. Khach hang bao thieu mot so' hang trj gia xual kho lOO.OOOd, gid ban 120.00l)d, chtfa ro nguyen nhan.
7/ Nhan dtfdc giay hao mua hang cua khach (hang gtfi di d lhang trtfdc). lien ban chtfa ihu 3.6(X).(XX)d hang bao thifa moi so hang iri gia xual kho 30().OOOd. gia ban 360.(XX)d. chifa ro nguyen nhan.
X/ Xtf ly hang thifa. thieu nhtf sau : Hang thieu, b it ap lai boi thtfdng theo gia ban, nhtfng chtfa boi thtfdng. Hang thifa, do xuat kho nham. Cly quyet dinh ban luon, tien chtfa ihu.
91 Nhan lien gdi ngan hang I0.000.000d, do ngan sach nha ntfrtc cap ve khoan trd gia ban hang. Cong ly dong y chiet khau ihtfdng mai 2.(XX).(XX) d cho khdeh mua lo hang cf nghiep vu 6.
Yeu c d u :
1/ Dinh khoan cac nghiep vu kinh te phai sinh tren theo ca 2 he ihdng: ke khai ihtfdng xuyen va kiem ke djnh ky.
2/ Tinh ihue gia trj gia tang trtfc tiep phai nop vd ket chuyen doanh thu ban hang thuan trong lhang sau khi trir chiet khau ban hang, hang giam gia, bj tra lai. (adsbygoogle = window.adsbygoogle || []).push({});
Bai 36:
Cty xual nhap khau A va B co tinh hinh kinh doanh hang xuat khau co thue suat gia iri gia lang khau trif tinh 0c/< (he thdng ke khai ihtfdng xuyen)
1/ Cong ly A xual khau trtfc tiep hang, gia xuat kho IO.OOO.OOOd. gia ban 1 2(X)USD/FOB.HCM, hang da giao len lau, tien chtfa thu TGGD : 16.1(X)VND/USD. Thue xual khau linh 2ck .
2/ Cong ty A gefi hang nhft Cty B xuat uy thac, gia xuat kho 5().(XX).(X)0d, gia ban 6.(XX)USD/FOB.HCM. hang con chct lai cang. Cty B da nhan hang. TGGD : 16.050 VND/USD.
3/ Cong ly A nhan dtfdc giav bao Co ciia ngan hang ve vice thu lien ciia khach hang if nghiep vu 1, noi dung :
- Trir phi ngan h^ng 12USD
- Ghi 15ng TGNH Cty A : 1.188USD. TGGD: 15.900 VND/USD. 4/ Cly B chi TM l.OOO.OOOd de lam thu tue xuat khau. nil TGNH
5(X).OOOd de nop thu£ xuat khau thay cho Cty A. H ing da giao cho khach, tien chiTa thu. TGGD 16.100 VND/USD.
5/ Cty B nhan difcJc giay hao ngan hang, noi dung : - Thu tien khach hang : 6.000USD
- Trir phi ngan hang 50USD
- Ghi t5ng TGNH Cty B : 5.950USD. TGGD: 16.090 VND/USD. 6/ Cty B v& Cty A do"! chieu eong nil va thanh ly hdp dong :
- Cty B chuyen ngoai te 5.950USD TGNH cho Cty A, sau khi trir phi ngan hang.
- Cty A lhanh toan lai lien chi phi xuat khau cho Cty B la 1.500.000d va tien hoa hong uy thde xuat 20USD quy ra dong VN TGGD :
16.020VND/USD, thue suat GTGT hoa hong 10#. T at ca da chuyen xong bang TGNH,
Yeu c d u :
1/ Djnh khoan cac nghiep vu kinh te phat sinh tren, ty gia xuat theo phiftlng phap nhap triTdc xuat trtfdc..
2/ Tinh va ket chuyen doanh thu ban hang thuan trong thang. Hay h a th toan cho ca 2 Cly A va B.
Bai 37:
Trong lhang Cly tap hdp chi phi ban hang va quan ly DN nhir sau : 1/ Lifting phai tra cho nhan vien ban hang va hoc xep, dong gdi la
10.000.(XX)d. nhan vien quan ly 8.(XX).(HX)d, trich BHXH, BHYT. KPCD dung che do.
2/ Xual kho moi so hao hi goi hang han 2.(XX).0(X)d. phan ho 2 thing
irong nam. Xual kho vat lieu phu cho bdn hang 2(X).000d. cho
quan ly 3(X).(XX)d.
3/ Khau hao TSCD cho ban hang 1 4<X).000d. cho quan ly I 600.000d 4/ Phai ira lien dien, ni/dc, dien ihoai theo hoa ddn lhang iiiy la
2.(XX).(XX)d va ihue gia iri gia tang khau trir linh 10#. - Dung cho kho hang hoa : 2(X).(XX)d
: Dung cho ban hang : 8(X).(XX)d - Dung cho quan ly : l.(XX).(XX)d
5/ Rut TGNH.ira lien uy thac xual khau 9(X).(XX)d, chi tien m il ira phi van chuyen ban hang 3.(XX).(XX)d.
6/ Chi TM nop ihue cau difftng cho cac phiftfng tien van chuyen Cty
4(X).(XX)d
7/ Chi TM ira lien cho chuyen vien kc loan to chtfc va lap huan cho (adsbygoogle = window.adsbygoogle || []).push({});
NV phong kc loan Cly l.300.000d
8/ Phai ira lien chi phi quang cao hang hoa 60.(XX).(XX)d va thue gia irj gia lang khau trir 6.(XX).(XX)d, phan bo 12 lhang trong nim . 9/ Rut TGNH ira lai tien vay 3(X).(XX)d, lien vay nay dung mua hang
kinh doanh
10/ Trich trt/tfc chi phi bao hanh san pham 1 tXX).(XX)d. Trich in/dc quy trtf cap mat viec lam 7(X).(XX)d.
Yeu c d u :
I/Djnh khoan cac nghiep vu kinh te phat sinh iren 2/Cho biet dau lhang co cac so di/ sau :
TK 157 : 20.(XX),(XX)d. TK 142l2) : 5(X).(KX)d
Trong lhang xuat kho ban dift.Jc l(X).(XX).(XX)d (linh Iheo gia xual kho) va da ban hot hang gt’ti di lhang iriAtc. cuoi thang con ton
10.000.000d. Hay tinh vd djnh khoan chi phi bdn hang trong thdng. Ket chuyen todn bo chi phi qudn ty doanh nghiep.
Bdi 38:
1/ Nhan giay bdo chia lai ttf hoat dong lien doanh 5.000.000d. Chi phi theo doi hoat dong lien doanh 500.000d b&ng TM
2/ Rut TGNH ndp phat do vi pham hdp dong kinh te 2.000.000d 3/ Thu dtfdc nd kh6 doi da xtf ty 2 ndm trtfdc 10.000.000d b ln g TM 4/ Thanh ty TSCDHH, nguyen gid 10.000.000d, hao mdn 9.800.000d,
chi phi thanh ty 300.000d, phe lieu bdn thu b lng TM 800.000d 5/ Bdn chtfng khodn ddi han, gid d&u ttf 12.000.000d, gid bdn thu
b ln g tien mdt 11 .OOO.OOOd.
6/ Bj chdy mot lo hang do di'eu kien khdch quan, tri gid 20.000.000d, Cty bao hiem chap nhan boi thtfdng 10.000.000d, dung quy dtf phong tdi chinh bu d ip 5.OOO.OOOd, dtfdc ph6p cd quan thue cho tinh vao chi phi khac 5.OOO.OOOd
7/ Thu tien cho thue TSCD b ln g TM 1.500.000d, chi phi van chuyen TSCD cho thue tra b ln g TM lOO.OOOd
8/ Thu cho thue eong cu 200.000d b ln g TM, chi phi hao mon cho thue eong cu 80.000d, day la hoat dong tai chinh cua Cty.
91 Chi TM tra lai 6 thdng trong ndm cho trdi phieu phat hanh la 6.000.000d, b it dau tinh ttf thdng nay. Trdi phieu phdt hanh nay trtfdc day c6 phu troi trdi phieu, ke todn tinh phan bo phu troi trdi phieu 1dm giam phi m6i thdng Id 300.000d
10/ Cuoi thdng tinh dtfdc thue' gid trj gia tdng trtfc tiep cua doanh thu hoat dong tai chinh la 1.200.000d, cua hoat dong khde la 0.
Yeu c d u :
1/ Djnh khoan cdc nghiep vu kinh Id' phdt sinh tren
Bai 39:
Cuoi thang. kel chuyen doanh ihu. chi phi linh lai. lo nhtf sau : - Doanh ihu han hang ihuan : 156.0(H).OOOd
- Gia \o n hang ban 105.000.OOOd
- C'hi phi ban hang 70.000.OOOd. phan ho linh kcl qua kinh doanh