- Tien ltfdng eong nhan trtfc tiep cham s6c va thu hoach: 8.000.000, trich BHXH KPCB, BHYT theo dung che dd.
B. Doi vdi eong ty tinh thue gid tri gia tang khautr it.
1/ Mua eong cu gia mua 4.OOO.OOOd, thue gia trj gia tang 400.000d Nhap khau TSCDHH 10.000USD, thue nhap khau 1$. ihue gii in gia tang 5 $ . TGGD: 15.600VND/USD. Tat ca chtfa thanh loan. 2/ Mua hang hoa nhap kho I0.000.000d, thue GTGT tinh 1 0 $ .chi phi
van chuyen mua hang 1.OOO.OOOd, ihue GTGT tinh 10$. Tatcadi tra bang TGNH.
3/ Ban hang gia ban chU’a thue 13.(XX).(XXkl, thue suat 10%, lien ban chtfa thu.
4/ Giong cau 4 va 5 phan A.
5/ Thu nhap tai chinh 1.0(K).(KK)d, thue suat tinh 10% thu b&ng TGNH.
6/ Thu nhap bat thtfclng 2.0(X).(XX)d, thue suat tinh 10% thu b ln g TM. 7/ Tinh thue gia trj gia t3ng khafu trtf con phai nop va rut TGNH nop
het cac loai thue' trong ky.
B ai 67:
Hay xac dinh gid trj san pham dd dang (SPDD) theo cac phtfdng phap sau:
1/ Theo phtfdng phap nguyen vat lieu (NVL) trtfc tiep san xual: - Gia iri SPDD dau ky ton theo gia tri NVL trtfc tiep:
l().(X)0.000d.
- NVL trtfc tiep san xual trong ky 7().(XX).(X)()d.
- Chi phi lien ltfdng trtfc liep va chi phi SX chung 50.(XX).(XX)d. - SPDD dau ky 15 cai, nhap kho lhanh pham 75 cai, SPDD cuoi
ky 25 cai.
2/ Theo phtfdng phap tfdc ltfdng ttfdng dtfdng. NVL quy doi 90%.
Chi phi che bien (nhan eong trtfc liep + san xuat chung) quy doi 60% cho 10 cai, va 30% cho 15 cai.
Gia stf NVL trtfc liep san xuat dtfa vao san xual 1(X)% ngay iCr dau, SPDD quy doi cung ly le 50%. Tinh lai chi phi SPDD cuoi ky.
3/ Tinh theo chi phi djnh mtfc.
Chi phi dinh mtfc cho mot san pham nhtf sau: Nguyen vat lieu irtfc liep 7.(XX)d.
Nhan eong trifc liep 2.OOOd San xuat chung l.OOOd
Quy trinh san xuat dtfa loan bo nguyen vat lieu trtfc tiep san xuat mot lan ngay itf dau. Cuoi thang kiem ke SPDD ton 30 cai. ty le del dang l(Y/< so vdi hoan lhanh.
B ai 68:
Hay tinh gia thanh ddn vj san pham theo cac phtfdng phap sau: / / Phi/tfng phdp gidn <l(tn (trifc tiep):
Tong gia thanh san xuat: 10.(XX).OOOd, san pham nhap kho: 5(X) bo.
* Gia stf cung vdi so lieu tren, eong ty con thu dtfdc san pham phu la 10 chiec. gia ban tfdc tinh 2.000d/chiec. Hay tinh lai gia thanh ddn \ i san pham chinh nhap kho.
2/ Pht/ifng phap tinh gid thanh theo d<tn dat hang.
Chi phi NVL trtfc tiep san xual : 7.(XX).(XX)d. Chi phi nhan eong trtfc tiep san xuat : 4.(XX).(XX)d. Chi phi san xuat chung dtfdc phan bo : 3.(XX).(XXkl.
D<Jn dat hang dahoan thanh vdi so lifting 100 SP.
3 / PhUtfng phap tinh gid thdnh phdn hu'dc.
Cong ty co quy trinh san xuat qua 3 eong doan:
+ Cong doan 1:- Chi phi NVL trtfc tiep san x u a t : 10.000.(XX)d. - Chi phi che bien : 2.fXX).(XX)d Ban thanh pham chuyen sang eong doan 2: 80 chiec. SPDD: 20 chiec, danh gia theo chi phi nguyen vat lieu trtfc: tiep.
+ Cong doan 2: - Chi them chi phi NVL trtfc tiep : 5.000.(XX)d - Chi phi che bien : 1,000.(XX)d.
Ban thiinh phan chuycn sang eong doan 3: 70 chicc. san pham dd dang 10 chiec, danh gia theo chi phi NVL trifc tiep san xuat. + Cong doan 3: - Chi them chi phi NVL trifc tiep: 6.(MM).(M)0d.
- Chi them chi phi che bien : 1 .(XH).OOOd. Thanh pham nhap kho 65 chiec, san pham dd dang 5 chiec, danh gia theo phtfdng phap ifdc lifting lifdng difdng, quy doi 100% cho NVL va 60% cho chi phi che bien.
Hay linh gia lhanh san pham trong 2 irifdng hdp:
a/ Co tinh gia lhanh ban thanh pham. Lap bang linh gia lhanh theo hai cach :
- Ban thanh pham eong doan trifdc difdc xem la NVL ban dau cho eong doan sau.
- Ban lhanh pham eong doan trifdc difdc ket chuyen tuan tif theo ttfng khoan muc chi phi cho eong doan sau.
b/ Khong tinh gia lhanh ban thanh pham.
* Gia stf cung vi du tren, d eong doan 1 va 2 lao ra mot chi liet rdi. eong doan 3 I3p rap. Hay tinh lai gia thanh san pham theo phifdng phap long eong chi phi.
4/ PhKrfng phdp tinh gid thanh theo h$ so.
Doanh nghiep san xuafl mot loai san pham eo 2 pham cap A, va A;. Tong gia thanh san xual la 50.(XX).00()d, trong ky san xuat difdc 1 (K) chiec A| va 70 chiec A; . He so so sanh A| = 1,2 Ai.
5 / Phtfong phdp tinh gid thdnh theo ty I{?.
San pam nhap kho : KM) A va 2(X) B
Tong chi phi dinh mtfc Tong eia ! S P A SP B thanh thtfc tc Chi phi NVL TT , 5.(XX) 7.(XX) 2.(XX).(XX) Chi phi NCTT 3.(XX) 2.(XX) 72().(XX) Chi phi SX chung 2.(XX) 3.(XX) 9(X).(XX)
Cong 10.000 12.000 3.620.000
6/ Phtfdng phap lien hdp:
- DNSX co 3 loai SP : A; B : C.
- Chi phi NVL trtfc liep : 30.(XX).(XX)d; Chi phi nhan eong trtfc liep : 28.(XX).(XXW: Chi phi SX chung : 27.(XX).(XX)d.
- DN co djnh mtfc chi phi SX NVL infc tiep A : 22().<XX)d/c: B : 150.000d/c : C : 50.(MXHJ/e : Thdi gian SX dinh mure 1 SP A : 30 gid: B: 40 gid : C : 10 gid: Chi phi SX chung dtfdc phan bo theo chi phi trifc tiep.
- So ltfdng TP nhap kho A : l(X)c: B : 40c: C : 20c.
Bai 69:
Tai mot doanh nghiep ap dung ke loan hang ton kho theo ke khai ihtfdng xuven. trong thang cd cac nghiep vu kinh te phat sinh nhtf sau : (Dvt: dong)
1/ Mua vat lieu chinh nhap kho 7.(XX).(XX) thue gia tri gia tang khau trtf 10%. lien chtfa tra ngtfdi cung cap. Chi phi van chuyen tra bang TGNH 220.(XX). irong dd thue gia tri gia tang 20 (XX).
2J Xuat cdng cu dung quan ly DN 240.(XX). PXSX : 410.(XX). bo phan ban hang : 8().(XX). cdng cu iren phan bd 2 lhang trong nam.
3/ Chi tra BHXH eho CNSX HO.(XX). NV.QLPX 5().(XX) b in g TM. 4/ Xuat kho gdi thanh pham tieu thu. gia thanh thtfc te 3().(XX).(XX).
gia ban 36.(XX).(XX). thue gia tri gia tang khau trtf 10%. 5/ Xuat bao bi dong gdi thanh pham nhap kho 120.(XX).
6/ Xuat vat lieu chinh 66 SX san pham gid 15.000.000.
7/ Xuat vat lipu phu de dung SX san pham 1.600.000, QLP? 300.000. QLDN 60.000.
8/ Xuat nhien lieu de dung QLPX 90.000 vd QLDN 140.000.
9/ TiSn dien phai tra theo hoa ddn d PX SX 600.000, QLDN 400.00C Thue gid tri gia ldng tinh 10%.
10/ Nhan giay bao NH ve khoan tien bdn thanh pham NV(4).
11/ Tinh tien ltfdng phai tra trong thdng cho CNSX 8.000.00C NV.QLPX 1.000.000, nhan vien bdn hang 1.000.000, NV.QLDI' 3.000.000.
12/ BHXH, KPCD, BHYT, tinh theo ty le tien ltfdng .
13/ Mua 10 co phieu Cty Z menh gid 1.000.000 gid mua 1.010.000/ci phieu, mua b&ng TGNH.
14/ Chi TGNH nop BHXH cho cd quan tai chinh 500.000. 15/ DOng TM nop BHYT thay cho CNV: 300.000.
16/ Chi TM mua do bao ho lao dong dilng trong phan xtfdnj 1.500.000 va thue gid tri gia tdng tinh 10%, phan bo 5 thdng, i thdng ndm nay va 2 thang ndm sau.
17/ Chi TM tra chi phi tiep khach d eong ty 130.000 va thue gia tr gia tdng 13.000.
18/ Tra tien dien thoai quan ty trong thdng bkng TGNH 500.000 vi thue gid trj gia tdng 50.000.
19/ Khau hao TSCD trong thang d PXSX 1.400.000, QLDf 1.000.000.
20/ Bo phan XDCB ban giao mot TCSD tri gid 60.000.000, TS dtfd xay dtfng b&ng quy phdt trien kinh doanh .
21/ Dem mot TSCD gop von lien doanh nguyen gia 16 (XX).(XX) da hao mon 5.(XK).(XM) hoi dong lien doanh thong nhal danh gia
12.3(X).(XX). '
22/ Ban mot so lhanh pham gia lhanh thUc le 1 l.(XX).(XX) gia ban 15.(XX).(XX) \ a thue gia tri gia l3ng linh IOC*. Tat ca da thu bang TM.
23/ Chi TM ira li/dng loan bp cho CNV sau khi irtf cac khoan npp lhay ve BHXH. BHYT. KPCD.
24/ Bo phan SCL ban giao TSCD da SCL xong cho PXSX tri gia eong irinh 12.(XX).(XX). ke toan phan bo irong 3 thang trong nam va V thang nam sau.
25/ Xuat phu lung de sufa chtfa thtfdng xuyen TSCD tai phan xifdng 2(X).(XX).
26/ Trich trtfdc chi phi bao hanh san pham 5(X).(XX)d.
27/ Tinh thue gia tri gia lang khau trtf con phai npp. chi TGNH npp het thue.
Yeu c d u :
1/ Phan anh linh hinh tren vao nhtfng TK lien quan .
2/ Tinh gia thanh SP san xuat irong thang va nhap kho biet ring. SPDD dau ki 500.000, SPDD cuoi ky 8(X).(XX) (Tri gia theo VL trtfc tiep). Lap bang tinh gia thanh. So lifdng nhan kho 100 cai 3/ Tinh lai, lo trong thang va ket chuyen.
Bai 70:
Mot DN san xuat san pham A theo kieu day chuyen qua 2 eong doan. va mot phan xtfdng lo hdi cung cap khi nen cho day chuyen SX. Tai lieu SX trong ky nhif sau :
Phan \./<»nn chinh P \ phu C l) 1 C l) 2