- H&ng thiTa ghi vao thu nhap khic.
B-NHONG BAI TAP TONG HOP CHO CAC NGANHSXKD
NGANHSXKD
Bai 42:
Doanh nghiep A irong lhang cd nhffng hoal dong kinh le sau :
1/ Mua moi TSCD HH dem ve stf dung, gia mua 10.(XX).(XXM ira b ln g lien giiri Ngan hang, ehi phi van chuyen tra b ln g lien mat 2(X).(XX)d. Tien mua cd lif nguon von XDCB. Ty le khau hao
l()r/f /nam. TSCD da hao mon 10# so vdi gia trj ban dau.
21 Thue tai chinh 1 TSCD mdi dem ve suf dung, nguyen gia 50.(XX).(XX)d. mufc lai thue phai tra 1().(XX).(XX). hdp dong thue 5 nam. Khi nhan lai san, Cong ly tra ngay l().(XX).(XX)d gia trj tai san va lien lai 2.(XX).000d. ihue GTGT khau trtf I (XX).(XX)d. Tai ca tra bang tien guri Ngan hang. Tai san cd ty le khau hao
12V< /nam.
3/ Trich khau hao TSCD d nghiep vu 1.2; Khau trif dan muTc lai ihue dai han TSCD trong 5 nam. biet riing ta'l ca TSCD tren dung vao SX, mtfe khau hao TSCD thang nay phai nop cap tren l.(XX).(XX)d de tra dan von ngan sach cap.
4/ Ban TSCD d nghiep vu I. lien ban l().5(X).(XX)d chtfa thu. chi phi thao gd tra bang tien mat 2lX).(XH)d (Da irich hao mon I lhang d nghiep vu (3)).
5/ Chi lien mat ve va dang ky han quyen nhan hieu Cong ty
8.5(X).(XK)d.
6 / Thue gia iri gia tang iriTc tiep cua hoal dong khac l.050.(XXkl.
Yeu cdu :
Djnh khoan cac nghiep \u kmh le noi iren va ke chuyen kcl qua
Bai 43:
Tinh hinh mua ban trong thang cua mot doanh nghiep nhu sau : I/ Nhap kho hang hda 1 ().(MK).0(K)d, eong cu lao dong 2.(XX).000d,
thue gia tri gia tang khau trtf hang hoa va eong cu la 1 0 # . lien chifa thanh loan, chi phi van chuyen tra bang lien mat I32.(XX)d (Trong do thue' gia trj gia tang khau trif 12.0(X)d), phan bo chi~f>hL- theo gia trj tai san nhap kho.
2/ Xuat kho mot eong cu lao dong 1.500.0003. stir dung d bo phan ban hang, loai phan bd 3 lan trong nam. Rut lien gdi ngan hang
11,9(X).(K)()d tra cho ngifdi ban d nghiep vu (1). giam difdc l(X).(XK)d do hutfng difdc chiet khau lhanh loan vi tra nd trtfdc thdi han nd.
3/ Xual kho hang hoa ra ban. gia ban chifa thue 12.(XH).(HK)d, thue gia trj gia tang khau trif 1 0 $ , gia xual kho I().(XX).(XX)d. tien ban ' chifa thu, chiet khau thifdng mai cho khach I# gia ban chifa thue. neu khach tra tien trifdc thdi han. Chi tien mat cho chi phi ban hang 1 lO.OOOd, trong do co thue gia trj gia tang khau trif 10.(XXkJ. 4/ Nhan hang tra lai ciia Cong ty ban ra lhang trifdc. da thu lien gia
ban chifa thue 2.(XX).(XX)d. thue gia trj gia tang khau trif 1 0 # . gia mua I.X0().(XX)d. hang eon gdi d ben mua. lien tra lai chifa tra. Cong ty nhan lai bang tien gdi ngan hang do dau lif la 3.00().(XM)d. Chi nop phat bang tien mat 50().(XX)d.
5/ Tinh lifdng phai tra trong thang d bo phan ban hang 6(X).(XX)d. bo phan quan ly doanh nghiep 50().(XX)d, trich BHXH 2()#/lifdng, kinh phi CD 2 # / lifdng. dung che do
6/ Nhan giay bao Nd ciia NH thu tien ban hang d nghiep vu (3), khach hang da trif chiet khau thanh toan .
7/ Khau irif thue gia trj gia tang phai nop. Ket chuyen loan bo DT. chi phi de xac djnh ket qua kinh doanh.
Yeu cdu : Hav dinh khoan cac nghiep \u kinh te iren theo he thong ke loan ke khai ihtfdng xuven.
Kai 44:
Hoal dong tu a moi doanh nghiep SX trong thang to c ic nghiep \ u kmh te sau :
1/ Mua mot Tai san eo djnh htfu hinh gia g o t 8.(XX).(XX)d thue gia in gia lang khau irtf 5 $ . thtfa tra tien. TSCD da hao mon 2()f*. Mua \a l lieu chinh ve nhap kho to gia 580.(XX).(XXkl, thue gia tri gia lang khau irtf 5 # . tra hang lien mat. Chi phi van ehuyen tra hing TGNH 2f>0.(XX)d. dude phan bo theo gia trj tai san nhap kho. 2/ Kui TGNH nhiip quy lien mat 50.(XX).000d, dung lien mSt mua
mdi so chtfng khoan ngan han trj gia 30.000.000d, tien hoa bong thtfa thanh loan 5(X).(XXkl.
3/ Thanh Iv I TSCD HH nguyen gia l().(XX).(XX)d. da hao mon 9.5(X).(XXkl. lien ban phe lieu thtfa thu 8(X).(XX)d. chi phi thao dd bang lien mat KXMXKkl.
4/ Mua moi eong tu lao dong gia goc 1.0(X).(XX)d co thue gia trj gia tang khau trtf 5 # va dem stf dung c5! bo phan bdn hang, loai phan bo 2 lan trong nam. Gia goc nhap kho NVL chinh 50.000.000d. VL phu 10.(XXMXX)d, phu lung 5.000.000d, tat ca co thue gia in gia tang khau trtf 5f.f va thtfa lhanh toan tien. (adsbygoogle = window.adsbygoogle || []).push({});
5/ Xtfal kho NVL th o SX gom :
- NVL chinh : dung SX san pham A : 30.(XX).(XXX1 — -... — B : 25.(XX).(XX)d - NVL phu : dung SX san pham A : 5.(XX).(XXkl
...- B : 2.(XX).(XXkl - Phu lung : dung th o quan ly phan xtftfng : l.(XX).OOOd
6/ Chi tien m a t :
- Tra lt/dng ddt 1 : 2().(XX).(XX)d, - Mua van phong pham dung ngay : 5()().(XX)d - Chi TGNH tra lien dien thang tri/dc : 8.000.(XX)d. 7/ Khau hao TSCD :
- Thiet bj cho SX : 12.(XX).(XX)d - T h iel bj cho ban hang : 500. OOOd - T hiet hi cho quan ly doanh nghiep : 7(X).(XX)d.
8/ Phai tra li/dng trong thang : Tri/c tiep SX : cho san pham A 25.(XX).(XX)d, cho san pham B I5.000.000d, cho quan ly phan xi/dng 2.(XX).(XX)d, cho ban hang 3.OOO.OOOd, cho q u in ly doanh nghiep 2.0(X).000d.
9/ Trich BHXH va kinh phi eong doan theo che do
10/ Trong thang con xuat NVL chinh ban thu tien m il, gia ban cht/a thue 26.(XX).(XX)d, thue gia irj gia 13ng khau tri/ 5 $ , gid xual kho 20.(XX).(XXkl, nhap kho thanh pham 1 .(XX) cai A, 100 cai B.
Yeu cdu :
1/ Djnh khoan cac nghiep vu kinh te noi tren
2/ Md mot so tai khoan chif T can thiet de tinh gia th&nh san pham, biet rin g cuoi ky ton 200 cai SPDD A, 10 cai SPDD B, SPDD di/dc tinh theo gia trj NVL iri/c tiep, phan bo chi phi SX chung cho SP A & B theo long chi phi NVL va chi phi nhan eong trt/c tiep SX.
3/ Khau tri/ thue' gia trj gia tang va xac djnh ket qua kinh doanh trong ky. KT phan bo h£t chi phi quan ly, con chi phi ban hang chd ket chuyen vao ky sau.
Tai inol DN hach nmn iheo he thong ke loan ke khai thtfdng xuyen. ihue sual ihue gia iri gia lang trtfc tiep la 10$
A. S o d it dau l i n i n g X tren mot so tdi kliodn :
TK 152 : 1 2.000.OOOd TK 153 : 2.<XH).(XKkJ TK 154 : 2.500.OOOd
TK 155 : (1 ()(K) SP) l4.(XX).(XX)d
B Trong lining c<> cdc hoat dong kinh te sau
1/ Mua 1 TSCD HH con mdi. gia mua IO.O(X).(XX)d. chi phi chay ihtf 5<X).(XX)d. da ira hel bang lien mai.
2/ Nhap kho VL chinh 10.(XX).(XX) chtfa ira lien. 3/ Xual NVL chinh cho trifc tiep SX 15. ISO.OOOd. 4/ Tam tfng ltfdng ddt I 35.(XX).(XXkl bang TM.
5/ Xual eong cu dung cho phan xtfdng 1.8(X).(XX)d. loai phan bo 3 lan trong nam. Nhap kho 10.(XX)SP, gia thanh ddn vj 14.(XXkl. Kcl chuyen chi phi san xual chung co djnh theo so tfdc tinh phan bo 2.(XX) d/lsp.
6/ Xual vat lieu phu cho phan xtfdng 7(X).000d. 7/ Chi TM lam tfng cho NV 3.OOO.OOOd
8/ Xuat ban l.(XX) SP. ddn gia ban 50.OOOd, chtfa thu lien.
9/ Ngan hang bao da thu lien ban hang so SP da ban cf thang trtfdc. so tien 40.(XX).0(X)d.
10/ Xuat 1.000SP gdi di ban. ddn gia ban 55.000d, ben mua chtfa nhan dtfdc hang .
11/ Xuat 1.500 SP ban, ddn gia ban 52.000d, da thu bang TGNH. Chi phi ban hang tra bang TM 5().000d.
12/ Lo h a n g ban d n g h ie p \u M l) k ie m ira lai k e m p h a m chat, Cly dong y g ia m g ia e h o n gifd i m u a 2.000d/SP. lie n chU’a ira lai.