- Tien ltfdng eong nhan trtfc tiep cham s6c va thu hoach: 8.000.000, trich BHXH KPCB, BHYT theo dung che dd.
b/Chi phi phat sinh lai doi san xuat de dieu hanh chim s6c vi thu hoach (Dvt: dong) >
hogch K hau hao cay trong lau n im C a phe 10.000.000 7.000.(K)() 3.000.000 4.(XK).000 24.000.000 Che 7.000.000 3.000.000 3 000.000 2.000.0(K) 15.000 out
- Phan bon xual lif kho val lif, chi phi itfdi ntfdc dtfdc tap hdpva phan bd lao vu tCf doi may nong trtfdng. thue ngoai mot so lao va phan bd lao vu tCf doi may nong trtfdng. thue ngoai mot so lao dong thdi vu de thu hoach va tra ngay bang TM.
- Tien ltfdng eong nhan trtfc tiep cham s6c va thu hoach:8.000.000, trich BHXH. KPCB, BHYT theo dung che dd. 8.000.000, trich BHXH. KPCB, BHYT theo dung che dd.
b/ Chi phi phat sinh lai doi san xuat de dieu hanh chim s6c v ithu hoach (Dvt: dong). > thu hoach (Dvt: dong). >
- Xuat kho stf dung eong cu : 6.0(X).(XX), dung trong 3 thing.- Bao hi dtfng sp : 2.500.000, stf dung trong I thing. - Bao hi dtfng sp : 2.500.000, stf dung trong I thing.
- Khau hao TSCD : 1.0<X).000- Chi phi khac h in g TM : 3.000.000 - Chi phi khac h in g TM : 3.000.000
cl Thu hoach : 5 tan ca phe hat. 6 tan la che ttfifi.
Yeu c d u :
1/ Djnh khoan nghiep vu kinh te phai sinh tren.
2/ Tinh gia thanh lao vu doi may keo eung cap cho viec trong rm'fi theo ttfng loai cay.
3/ Tinh gia thanh SP ca phe hat va la che li/ifi. biet rhng he so eong cham soc va thu hoach ca phe la : 1. che : O.S .
Chi phi' san xuat chung phan bd iheo chi phi trtfc tiep SX . - He thong ke loan ke khai thtffrng xuyen.
Kai 50 :
Mot nong trai nudi bo va che bien stfa bo. co tai lieu nhtf sau :
A- Chi p h i S X (Dvt: dong)
1/ Thtfc an cho sue vat (xual kho): bo thjt 3().(K)().(MX); bo stfa 25.000.000.
2/ Thuoc phong benh va chtfa benh. kiem nghiem stfa tra bang TM. Bo thit : 1 .(K)O.(KX); bo stfa : 3.(XX).(XX): che bien stfa : 5(X).(XX). 3/ Vat ttf dung che bien stfa de dong hop gom:
-Dtfclng : 1.500.000 - Phu gia : 5(X).(XX) - Nhicn lieu : 3.(XX).(XX) - Bao bi : 1 (XX).(XX)
Tat ca deu xuat kho val ttf iheo gia ihtfc le. 4/ Tien ltfdng eong nhan SX irtfc tiep :
- Chan nudi va cham soc hi) thjt : 6.(XX).(XX) - Chan nudi va cham soc h<) stfa : 8.(XX).(XX) - Che bien stfa : 7.(XX).(XX).
Trich BHXH. KPCD. BHYT. theo dung che do qui dinh. 5/ Khau hao trong ky :
- Chudng trai va phtfdng lien nudi bd : 5.(MM).(MM)
- Thiet hi che bien sufa : 7.(KM).(MX).
6/ Mot so chi phi khac da chi
Nuoi bd C h £ bien Chi hanj» TGNH 1 (XX).(KH) 3.(MM).(MM)
- Chi bang TM 3.1XMUMM) 2.(MM).(MK)
I
- Phai ira ltfdng quan ly 2.(MM).0(H) 2.(XX).(XK)
- Trich BHXH. KPCD. BHYT theo che do qui dinh.
li- San pham thu ditifc
1/ SP dan bo thit : (adsbygoogle = window.adsbygoogle || []).push({});
- Trong lifting song ciia dan bo dau ky : 18.(MM)kg - Trong lifting song cua dan bo cuoi ky : 2 1 (KK)kg
- Trong lifting song cua dan bd thit ban ra trong ky: 2.(MM)kg.
- Khong nhap bd vao trong ky.
- Phan chudng ihu ttf dan bd thit tri gia tfdc linh: 2.5(X).(XX)
2/ San pham bd stfa.
- San lifdng stfa vat trong ky 75.(MM)kg va 10 con be. gia lhanh kc
hoach 350.(XX)d/be, stfa vat dtfdc chuyen het sang bo phan che
bien.
- Phan chudng thu dtfdc ttf dan bd stfa iri gia tfde linh : 2.(XX).(MK) 3/ San pham che bien stfa : 14 (MX) hop stfa nhap kho.
Yeu cau :
2/ Ti'nh gia ih&nh Ihtfc te cac loai san pham. Biel rang chi phi ! chung chan nudi dtfdc phan ho cho ho thjt va ho stfa theo chi | trtfc tiep SX.
- Stf dung he thdng kc loan ke khai thtfdng xuyen. B a i 51 :
Tai mot Cong ty thtfdng nghiep P, co 2 ctfa h&ng han le phu thi A va B (da co to ehtfc ke loan rieng, thu£ GTGT khau trtf) ire thang 8 co cac nghiep vu kinh te phat sinh sau: (Dvt: 1 .OOOd) + Ngay 1/8, Cty chi TM cap von cho A: 5C).0(X).(XX), cho
40.(X#).0(X).
I
+ Nga^ 2/8, Cty mua hang hoa co gia tren hda ddn chtfa th 500.0(H), thue gia trj gia tang khau trtf 10$, tien chtfa thanh to cho hen han, hang chuyen thSng nhap kho ctfa hang A du ltfdng. (Hda ddn ghi cho ctfa hang A).
+ Ngay 4/8, Cty xuat hoa ddn chuyen mot lo hang ttf kho eong ty t ctfa hiing B. gia han noi ho hang tri gia thtfc te xuat kho 200.0 nhtfng ctfa hang B nhap thtfc te tai kho 195.000, so hang thieu Cty theo doi va chd xtf ly. Thue suat GTGT khau trtf 10$. + Ngay 8/8, ctfa hang A nhan dtfdc hao cao han hang cua cac qu
nhtf sau : Doanh thu chtfa thue tren hao cao han hang 1 (X).0( thue gia tri gia tang khau trtf 10$, tien m3t thtfc nop vao quy c hang 80.000 vi sec trj gia 28.000, so tien thieu phai thu d ngi ban hang. Trj gia thtfc te xuat kho ctfa hang ban ra tren bao c ban hang 90.000.
+ Ngay 10/8, ctfa hang A nop lien mSt 80.000 va check trj gia 28.000 cho Cty, Cty da nhan du lien .
Ctfa hang B mua mot lo hang cd gia chtfa ihuc Iren hda d 340.(XX), thue gia trj gia tang khau trtf 10$ lien chtfa lhanh to cho ben ban, hang ve nhap kho du .
+ Ngay 14/S. Cty chi lien m il ira thay lien mua h&ng ve Id hing mua
ngay 10/8 ciia cufa hang B. Cly thong hao n<1 cho ctfa hang B.
+ Ngav 16/S. iheo lenh ciia Cly, ctfa hang A chuyen moi lo hing di
nhap kho ngav 2/S sang cuTa hang B. gia han hang gia thtfc le xuft
kho 280.0(H). (Hoa ddn han hang noi ho).
+ Ngay IS/S. Cly mua moi Id hang cd gia chtfa thue tren hoa ddn 720.(HM). lien chi/a lhanh loan cho hen han thue gid trj gia ling khau irtf linh 10$. Hang chuyen thang nhap kho ctfa hang B li 730.<HK) so hang ihtfa chi/a ro nguyen nhan do Cty theo doi. (Hoa ddn ghi cho ctfa hang B).
+ Ngay 22/S. Cly chi lien mat thanh loan dum chi phi van chuycn
ban hang cho ctfa hang B 55.(HH), irong dd ihue" gia trj gia ting
kha u irtf 10$.
Ctfa hang B chi lien m il nop len Cty 50.000, khi nop ihu quy Cty dem lai chi co 45.(HXJ, so tien ihieu chifa ro nguyen nhan do ctfa hang B chju irach nhiem iheo doi xtf ly . (adsbygoogle = window.adsbygoogle || []).push({});
+ Ngav 30/8, kiem ke kho eong ly phat hien :
- Hang E : trj gia hang hoa ton kho tren so sdch 100.000, ton kho ihtfc te 90.000
- Hang F : Trj gia hang hoa ton kho tren so sach 90.000, ton kho thtfc te 95.(XX)
- Hang ihtfa thieu chtfa ro nguyen nhan.
Yeu cdu :
Djnh khoan cac nghiep vu kinh te phai sinh tren tai v in phong Cty va lai cac ctfa hang.
Bai 5 2 :
Tai mot Cly thtfdng nghiep M, trong thang 12 cd cdc nghiep vp
+ Ng5y 2/12. Cly mua moi lo hang co gia iren hoa ddn hen ban 330.000, trong do ihue gia iri gia 15ng khafu irif 30.000, hang ve kiem nhan nhap kho phai hien thifa moi so hang tri gia 4.000, so hang thifa Cty cho bao quan rieng tien mua hang chifa tra cho ngtfdi ban.
Trong ngdy, con nhan giay bao NO cua Ngan hang ve vay ngdn han tra nd cho ngffdi ban 150.000.
+ Ngay 5/12, Cty xuat kho hang hoa gift di cho Cty X theo hinh thffc chuyen hdng, trj gia hang hoa thtfc le xuat kho 500.0(X), gid ban chifa thue 6(X).(XX), thue suat gia irj gia tang khau trif 10$, ben mua chifa nhan difdc hang.
Xuat hang hda tif kho theo gid mua 47.000, thue suat gid tri gia tang khautrtf 10°/< stf dung vao eong tdc stfa chifa TSCD do bo phan sifa chffa TSCD lam.
Dong y trif chiet khau thifdng mai thang trtfdc cho ngtfdi mua 25.500d (khong giam ihue GTGT).
+ Ngdy 7/12, dong y cho ngffdi mua tra lai lo hang da ban d thang trtfdc theo gia ban 560.000 va thue gia tri gia tang 56.000, gia mua 500.000 lo hang nay ngffdi mua da tra tien. Hang tra lai con gdi ben mua.
+ Ngay 9/12, Cty nhan hang mau ciia XN eong nghiep gdi den co gid tfdc tinh nhap kho 5.(XX), hang nay khong phai tra tien cho XN eong nghiep.
Trong ngay con nhan dtfdc giay bao ciia Cty X da nhan dtfdc lo hang gtfi di ngdy 5/12, kem theo bien ban thieu mot so hang theo gia bdn 20.0(X), gid mua 18.000, chtfa ro nguyen nhan.
+ Ngay 12/12, doi mot lo hang A theo gid ihtfc te xuat kho 300.000, thue suat gia tri gia tang khau trtf 10# lay mot lo hang B khac ban chat hang hod, hang da giao nhan xong tai kho Cty .
- Nua\ 14/12. Ct> nhan hoa ddn cua ben han ve so hang di nhap kh-> iheo gia lam linh irong lhang I 1 la 12() (KM). gia chinh thifc ghi iren hoa ddn hen han I I0.(XX) va ihue suit gia lrj g u ling khau irtf KW
Hoi dong xtf Iv Ci> giai quycl so hang ihtfa ihieu chtfa ro nguvcn nhan phai sinh \ a o thang irtfdc nhtfsau :
- Hum; C Thieu iheo gia mua thtfc te 20.(XX). nay b it ngtfrJi pham
loi boi ihtfdng hang hoa. nhtfng chtfa bdi thtfdng
Hum* H : ihieu theo gia mua thtfc te 20.OX). na> b it ngtfdi pham lot
bdi thtfdng bing TM theo gia ban 22.(XX) da bdi ihtfdng xong.
Hung I : thtfa theo gia mua thtfc le 15.(XX). khong lim ra nguvcn
nhan giai quvet ghi vao ihu nhap
+ Ngav 17/12. mua mot so may linh dien itf ve de ban, theo hdp dong kinh te thi mua 2(XJ cai, ddn gia 350dv/cai nhtfng iren hoa ddn cua hen ban chi ghi 190 cai. khi kiem nhan nhap kho ihi co 1(X> cai sai ky hieu. hang sai ky hieu chtfa ro nguyen nhin. Ctv cho nhap kho luon de chd xtf ly, lien chtfa thanh loan cho hen ban. Thue suit gia tri gia lang khau trtf 10$.
+ Ngay 20/12. mua l(XX) kg hot giat. tren hdp dong kinh te hot giit co ddn gia 4dv/kg, nhtfng iren hoa ddn ben ban hot giat co ddn gia 5dv/kg. Hang sai gia ca ghi iren hdp dong, Cty ttf cboi nhan hang va n h ip kho bao quan rieng .
Trong ngay, Cty xu it kho hang nhan ban dai ly cho ddn vi khac. gia ban chtfa ihue quy dinh 110.000 thu b in g TM, Cty dtfdc hU0ng 5 # hoa hong tren gia ban, so con lai phai thanh toan cho ddn vi nhd ban ho. Thue suat GTGT khau trtf la 10#.
+ Ngay 25/12.bin giam gia moi so hang hoa co gia thtfc te xuat kho
200.000. gia ban 170.000 ihu bang TM . Thue suat gia tri gia ting (adsbygoogle = window.adsbygoogle || []).push({});
khiu trtf 10#. Cong ty n h in hoa ddn do hang ban dai ly d ngav
20/12 va xual hoa ddn hoa hong hang dai ly da ban, chi TM tri het lien ban hang dai ly sau khi trtf hoa hong.
+ N g a y 30/12. danh gia lai mot so va l in' hang hoa - tri gia hang hoa ton kho iren so sach theo gia cu X00.000.
T r i gia hang hoa sau khi danh gia lai theo gia mdi 1.000.(XX). Phan bd chi phi ban hang 50.000 va chi phi quan ly kinh doanh 60.000 cho hang da lieu thu.
T in h thue gia trj gia tang khau trir vao cuoi thang.
Yeu c d u :
1/ Dinh khoan eae nghiep vu kinh te phat sinh tren (Ke loan hang ton kho theo ke khai thifdng xuyen).
2/ Xac dinh ke'l qua kinh doanh vao cuoi nien do. Biel rin g so dd chenh lech danh gia lai lai san difdc xuf ly tang von kinh doanh.
Bai 5 3 :
Tai tong Cty xuat khau X, trong thang 1 cd c ic nghiep vu kinh te phdt sinh nhif sau :
+ Ng&y 1/1 mua 100 tan b i p cua Cty A, ddn gia 400.0(X)d/tan, thue suat gia trj gia tang khau trif 5%, hang difdc chuyen thang xuong tau gdi di ban, lien chifa lhanh toan cho ben ban, ben mua chifa nhan hang.
+ Ngay 5/1, nhan difdc giay bao Co cua Ngan hang ngoai thifdng ve Id hang gdi di ngay 1/1 vdi noi dung :
- Ghi Cd tai khoan TGNH tong Cty 11.940USD. - Thu tuc phi Ngan hang : 20 USD.
- Ty gia mua thifc te do Ngan hang eong bd: 16.200VND/USD Thue suat thue GTGT khau trif 0 # , thue suat thue xuat khau 2 # . + Ngay 10/1, Tong Cty uy thac cho ddn vi B xuat khau mot lo me
den gid ban 24().(XX)USD/FOB/HCM, thue' gia trj gia tang khau trif 0 $ . Cty da xuat kho gdi di. Ty gia giao dich 15.900VND/USD. Tri gia mua cua lo me nay la : 850.000.000d.
+ Nsav 12/1. nhan gia\ bao Co cua Ngan hang Ngoai thiMnz 16 me u> lhac cho ddn \i B xuat vdi noi dung :
- Ghi Co lai khoan TGNH Tong Cty : 236.000USD - Thu tuc phi Ngan hang : 1.64*>L SD
- Phi hoa hong u> thac xuat : 2 4<)0USD
- T> gia mua ihi/c le do Ng.hang eong bo la: 16.1OOVND/L'SD. Thue suat ihuc GTGT khau trif 0 # . thue suat thue xual khau 2V + Naa> 14/1. nhan di/dc hda dtin chinh ihtfc cua ben ban \ e hanc
Jd mua lhang tri/de iheo gia lam linh la: 50.(*)0.<l00d gia chinfe ihtfc ghi iren hda ddn ban la : 52.000.000d. ihue suit gia tn p i tang khau Irtf 5 # . Id hang nay da giao xual khau thing, nhutiz
chU’a ihu lie n d ifd c
* Ngay 16/1.Tong Cty uy thac eho ddn xi B nhap xe Honda, ddn gii I .3<X)L’SD/chicc/CIF.HCM. thue sual gia trj gia lang khau inf 10$. ihue sual thue nhap khau Xf+. hang ve Tong Cly da nhan \a
cho nhap kho 1(J0 chiec Honda cua ddn vj B giao TGGDTT 16.000VND/LSD
+ Nga> 19/1, nhan difdc giax bao Nd cua ngan hang lhanh loan cho Ct\ B lien 100 chiec xe Honda \d i run dung :
- Ghi Nd lai khoan TGNH Tong Cly 130.WX)USD. trong do: Thanh loan lien mua xe Honda : 130.000 LSD. phi hoa hong a> lhac nhap : 600 LSD. ihu tuc phi Ngan hang : 200 USD
T> gia mua lhtfc te NH eong bo : 16.200VND/L'SD
+ Nga\ 21/1. Tong Ctx nhan uy lhac xuat cho ddn vi D ki dau nanh iri gia lO.OOOUSD/FOB^HCM ihue sual gia iri gia lang khau trtf
0 # . ihue X K 2ri chifa nop. Hang da giao len tau. ty gia giao dich
ihifc le 16.200VND/USD. Hi»a hong uy lhac xual 100LSD tri
bang VND qu> doi iheo ly gia 16.2(X)VND/USD. ihue suat e ii in (adsbygoogle = window.adsbygoogle || []).push({});
+ Ngay 25/1, nhan difdc giay hao Co cua Ngan hang Ngoai thifdng vc lo dau nanh gdi di ngay 21/1 vdi noi dung :
- Ghi Co TK/TGNH Tong Cty : 9.800USD
- Thu tuc phi NH : 200USD (trif vao nd phai tra eong ty D). - Ty gid mua thifc tc do NH eong bo : 15 .1(X)VND/USD. + Ngay 20/1 : Cty chuyen TGNH tra lai lien nhap khau va thue GTGT nhap 100 xe Honda cho Cty B.
Yeu c d u :
Djnh khoan cac nghiep vu kinh te phat sinh tren, ty gia hoi doai xuat theo phifdng phap nhap sau xuat trifdc.
Bai 5 4 :
Tai Tong Cty xuat khau T, trong thang 6 eo cac nghiep vu kinh tc phat sinh nhif sau : (Cong ty tinh thue gia trj gia tang trifc tiep) + Ngay 1/6, mua mot 100 ta n dau xanh ciia Cty A, gia mua
60().0(X)d/tan, tien chU’a thanh toan cho ben ban, hang ve kiem nhan nhap kho theo so thifc nhan.
+ Ngay 5/6, Cty xuat toan bo lo h^ng nhap kho ngay 1/6 ra sd che lai, do bo phan SX phu lam, chi phi sd che gom :
- Khau hao TSCD : 700.000d Bao b'l dong gdi : 1.OOO.OOOd C ac chi phi khac bang TM : 73().(X)()d.
+ Ngay 10/6, hang sd che xong nhap lai kho. sau khi sd che xong phan thanh 2 l o a i : loai 1 : 80 tan, loai 2 : 1 5 tan, phe pham 4 tan. Biet r3ng gia mua ke hoach cua dau loai 1 : 70().()(K)d/tan. loai 2: 300.000d/tan. phe pham : 20.(XX)d/tan.
+ Ngay 15/6, Cty xuat khau toan bo dau loai 1, hang difdc chuyen ra ctfa khau. gi'Ji di ban va kiem nhan phat hien thieu 5.00()kg chifa
ro nguyen nhan. thue xual khau 2 # / theo gia ban 8.0U0USD