- Tien ltfdng eong nhan trtfc tiep cham s6c va thu hoach: 8.000.000, trich BHXH KPCB, BHYT theo dung che dd.
A- So dtf dau thdng 8 tren mQt so tai khod n:
TK 131 (Cly A) : l2.(XX).(XX)d . TK 151 : 6.(MH).(HX)d. TK152 :6.(XX).(XX) TK 153 : 2.(XX).(XX)d. TK 154 : 2.5(X).(XXk! TK 155 ( I .(XX)sp): 14.(XX).(XX)d. TK 157 : 25.(XX).(XX)d. TK 3 3 1 ( ClyB) : 24().(XX).(XX)d.
li- Trong thdng 8 co cdc nghiep vu p h d t sinh sau d a y :
1/ Mua moi TSCDHH con mdi nguyen vdi gia mua la 90.(XX).(M)0d va ihue gia trj gia tang khau irtf 1 ()9f. da ira bang TGNH. chi phi \ a n chuyen lap dal la : K65.(XX)d, da chi bang TM. Tien mua TSCD lay ttf quy dau ttf phai trien.
2/ Mua val Ii£u chinh cua eong ly A nhap kho gia mua l().(XX).(XX)d va ihuc gia iri gia 13ng khau trtf 10%, lien chU’a lhanh loan.
3/ Xual NVL eho SX : Val lieu chinh 11,680.(XX)d. VLP 3.500.000d. 4/ Tien hanh lam tfng li/ong ddt I cho CBCNV 35.000.(XX)d hang
TM.
5/ Xual eong cu dung cho phan xifdng 1.800.(XX)d, ke toan quyel djnh phan ho chi phi nay cho 3 lhang irong nam ke itf lhang nay. 6/ Nhap kho 2.(XX) san pham iheo gia lhanh djnh mtfc 14.000/sp.
Cong ty kel chuyen chi phi san xuat chung tfdc ti'nh phan bo thee so lifting thanh pham nhap kho 2.050d/sp.
7/ Xual vat lieu phu cho quan ly phan xifdng 5(X).(XX)d.
8/ Chi TM tam tfng cho nhan vien M 3.OOO.OOOd de van chuyen san pham.
9/ Xual 3.(XX) san pham ban cho Cty B theo hop dong, ddn gia bar 5().(XX)d/SP, ihue gia trj gia tang khau trtf 10% chi/a ihu tien.
10/ Nhap kho 3.(XX) san pham theo gia thanh dinh mtfc 14.(XX)d/sp. Cong ty kel chuycn chi phi san xuat chung tfdc tinh phan bo thee so lifting thanh pham nhap kho 2.050d/sp.
11/ Ngan hang bao Cd 44.(XX).(X)0d ve khoan doanh thu ciia sd sar pham dang gdi ban vao dau thang, trong dd thue gia trj gia tang tinh 10%.
12/ Xuat l.(XX) san pham gdi ban eho Cty C diin gia ban la 55.(XX)d/san pham, trong dd thue gia trj gia tang khau trtf tinh 10%. 13/ Xual 1.5(X) SP ban cho Cty D ddn gia ban 52.(XX)d/SP va ihue gia
trj gia tang linh 10% da nhan du bang TM, chiet khau lhanh toar Cly D dtfdc htfdng do lhanh toan moi lan bang TM la 1,5% trer long lhanh loan, xi nghiep da hoan tra xong bhng TM.
14/ Xual 5(X) SP gtfi ban cho Cty E ddn gia ban la 55.(X)0d/SP, thiiC gia irj gia tang linh 10%
!.v Nhap kho 5.(XX)SP iheo gia lhanh dinh mtifc 14.(XXkl/sp. L o n g ly
kcl chuycn chi phi san xual ch u ng iftlc linh phan b o i h e o s o lifting
lhanh pham nhap kho 2 .0 5 0 d /s p
\N Ngan hang hat' Co 55.(XX).(XX)d vc khoan DT cua so SP dang gijfi han cho Cly C .
17/ Do irong lo hang 3.(XX) SP xual gt’li han cho Cly B co 4<X)SP hi sai quy cach nen XN dong y giam gia cho moi SP nay la 10 (XXM. co 5<X)SP hi kcm pham chat nen XN dong y nhan vc. kc loan da lam ihu luc nhap kho so hang hi ira vc nay.
i K/ Khau hao TSCD phai inch irong lhang la : 6.(XX).(XXkl. irong do ciia TSCD dung t'i phan xifdng la 4,(XX).iXX)d. dung cho van phong xi nghiep la: 2.(XX).(XXkl.
IV/ Theo hao cao lhanh loan lam uTng cua nhan vien M. so lien lam ufng da chi cho vice \ a n chuycn. hoe dfl SP lieu ihu irong lhang la: 2.4(X).(XX)d va ihue gia irj gia lang la 240.(XX)d. so con lai chifa chi hcl sc difdc irtf vao lifting lhang nay.
20/ Tien dien phai ira irong lhang cho PX la 3 (XX).(XXkl. cho van phong xi nghiep la : l.(XX).(XX)d va ihuc gia iri gia lang linh 10**. 21/ Xual 5.(XX)SP han ch o Civ F ih e o h o p d o n g , ddn gia han la
5().(XX)d/SP, ihue gia iri gia la n g linh lO'/f. chU’a ihu lien.
22/ Chi phi bkng TM phai sinh irong lhang la 25.78().000d. irong do ciia PX la 8(X).(XX)d, cua ho phan quan ly DN la 24.9X0.(XX)d. 2 3 /Tinh lifting phai ira trong lhang cho eae ho phan la 120.(XX).(XX)d.
irong do ciia eong nhan irifc liep la 90.(XX).(XXkl. ciia nhan vien PX la IO.(XX).(XX)d. va cua nhan \ ien quan ly DN la 20.(XX).(XX)d. 24/ Tinh BHXH. BHYT, KPCD phai inch vao chi phi va irif vao
lifdng iheo che do qui dinh.
25/ Tien hanh lhanh loan dun diem lien lifting phai ira irong thang hang tien mat. Tinh thue gia iri gia lang khau trif eon phai nop \ a o
Yeu c d u :
- Dinh khoan cac nghiep vu kinh te tren, sau do tien hanh xac djnh ket qua vik khoa so cac TK co cho so dtf dau ky, b i e t :
+ Trj gia NVL chinh dung khong het con lai tai PX vao cuoi ky la 1.68().(XX)d.
+ SPDD cuoi ky di/dc danh gia la 3.6(X).(XX)d.
+ Cuoi thang tap http chi phi san xuat, tinh gia thanh, dieu chinh chi phi san xuat chung iheo quy djnh che do.
Bai 72 :
Mot XN co 2 phan xtfrtng SX chinh, SX san pham B theo kieu day chuyen, chi phi phat sinh trong ky dtfdc tap hdp tren bang sau:
(Ke loan hang ton kho ke theo khai ihtftlng xuyen).
Dvt: l.(XX)d 152 15 3 1421 111(1) 1121 331 Divn 334 214 BHXH Khac 1 - PXSXC PX SXC 1 700 - 10 - 50 2(H) 150 PX SXC II 120 20 - - 60 160 140 : - sx phu Ct* khi 50 10 20 20 10 50. 50 3 - QLPX 60 20 10 5 25 50 30 SK) III)
1/ PX 1 nhan 550 phoi lieu (1 phoi lieu tao 1 SP) lam ra dtfdc 500 BTP chuyen cho PX II.
2/ PX II lam ra dtfdc 4(X) TP nhap kho.
4/ BHXH. \a KPCD tinh then l> le ucn iiA«ng Chi phi SX chung phan bo chu >eu cho 2 PX SX chinh theo chi phi n h in eong trtfc liep
5/ SPDD cuoi k> dtfdc linh iheo chi phi NVL irtfc liep d ttfng cone doan.
Yeu cdu :
1/ Phan anh linh hinh iren vao cac tai kh*»an lien quan
U Tinh gia lhanh SP cua ddn \i iheo phtfdng phap phan btfrtc co linh gia thanh BTP. biet rin g khong cd'SPDD dau ky.
3/ Lap bang linh gia lhanh SP cua ddn \ j. Bai 73
Mot XNSX co 2 phan xtfdng (PXi SX phu. 3 PX SX chinh SX san pham A, SP B doc lap \ a PX lip rap DN thtfc hien kc u*an hang ion kho theo phtfdng phap kc khai ihtfdng xuven. thue GTGT khau irtf.
Dau ky dd dang d phan xtfdng chinh (Dm. Trieu dong):
- PX SXC 1 : 120. trong do NVL irtfc liep 100. chi phi nhan cdng trtfc tiep 12. chi phi SX chung 8.
- PX SXC II : Chi phi dd dang dau k> tinh theo ngusen \ a t lieu trtfc u e p SX 14.OOO.OOOd.
- PXC III : lip rap khong cd SPDD dau ky. Dau ky dd dang d phan xtfdng phu i Dvt: Trieu dong):
- PXSX phu stfa chtfa : 200.000d - PXSX phu dien khong dd dang. Gia stf cac tai khoan khac co so dtf phu hdp
Dvt: Trieu dom
NV L SX Cdng 1 icn TiOn Phai Phai ira Khau Phan
yih iiui l ira lifiing han bo
Chinh Phu Cu NH Nha li
L>\ li CN TT NV ' T SC D Chi phi ira iruvlt 1 - P X S X C PX S X C 1 700 200 X 20 «i j MM) II) Mi 6 PX S X C II XOO KH) 6 111 40 60 Ml S PX lap rap 10 in 20 '5 40 * . 4 2 - S X phv Sura chffa 20 4 6 7 10 - 4 t)i<;n 30 2 3 4 . 3 H . : J K ■>
Tai lieu ho sung
1/ Trich BHXH, KPCD, BHYT iheo lifting dung che dp quy djnh Cong cu stf dung cho SX i'i hang iren phan bo 2 lan.
2/ PX SXP sufa chtfa hoan lhanh l.(KK) gift, irong do phuc vu cho chi PX I la 500 gift, phuc vu cho PX II la 300 gift, phuc vu cho S> dien 80 gift, con lai sufa chtfa dich vu ben ngoai. Cong viec stf< chtfa dft dang cuoi ky co chi phi la l(X).000d.
3/ PX SXP dien lao ra 70.000 Kwh, trong do phuc vu cho cho PX I II 30.000 Kwh , phuc vu cho PX II la 20.000 Kwh, phuc vu cho S> phu stfa chtfa 2.(XX) Kwh, ttf stf dung th^p sang tai PX dien 4(X Kwh, con lai phuc vu cho PX III lap rap. SX phu dien khong cc chi phi dd dang cuoi ky.
4/ PX I lam ra dtfdc 9(X) san pham A nhap kho. Cuoi ky con dd danj 100 cai, trong do nguyen vat lieu trtfc tiep dd dang dtfdc danh gii
lifting dtfdng 80*2, chi phi che bien con lai danh gia ttfdng diftln^ 60*5? so vdi chi phi lhanh pham A.
5/ PX II lam ra dtfdc 250 san pham BI va 300 san pham B2 nhaf kho, he so chi phi SX 1 SP B2 = 1.2 SP BI; Cuoi ky dd dang st ltfdng 50 cai. Biel rin g nguyen vat lieu trtfc tiep SX dtfa vao S> ngay Itf dau 100*2.
6/ Phan xtfdng I3p nip ra SP C theo to ng thtfc ttf 2 SP A Mp chung I SP B I thi ra 1 SP C. Trong kv XN da xual kho \tfa du SP A \ a SP B I dc rap lap va nhap kho dtfdc 150 SP C. SP C khong t o SPDD cuoiky.
Yeu cau . (linh t h e o d t f n vj t r i e u J o n g , l a v 3 s o l e )
!/ Phan anh unh hinh tren vao cac lai khoan chff T ta n thiet de tap hop chi phi SX va tinh gia lhanh lao vu SX phu. (Khong djnh khoan)
2/ Phan anh linh hinh tren vao c a t tai khoan thtf T can thiet de tap ht5p chi phi SX va linh gia thanh dctn vi thanh pham A. Lap Bang linh gia thanh ddn vj SP A. (Khong dinh khoan)
3/ Phan anh tinh hinh tren vao c a t tai khoan chtf T can thiet de tap http chi phi SX va linh gia lhanh dtfn vi thanh pham B (Khong djnh khoan).
4/ Gia stf eong ly xuat kho 800 san pham A theo dtfn gia han chtfa thue 2 trieu dong/SP, va lieu thu 300 san pham B2 vdi gia ban chtfa thue 4 trieu dong/SP. Thue suat thue GTGT dau ra cho SP A va B la I()c/<, tat ca chtfa thu tien Hay ke c a t lai khoan thtf T can thiet xac djnh ket qua kinh doanh. (Khong dinh khoan) eho biet :
- Cuoi ky chi phi ban hang phan bo la 200 trieu dong, va chi phi quan ly doanh nghiep phan bo I(X) trieu dong.
Gia stf chenh lech chi phi SX chung t o dmh thtfc le so vdi dtf loan khong phan bo het vao thi phi SX la 2 trieu dong d phan xtfdng SX chinh 1 vi nang Itfc SX trong ky dift'ti mtfc b'inh ihtfdng.
Bai 74:
Tai XN san xual co mot phan xtfdng san xual chinh va moi phan xtfdng SX phu.
1/ Mua val lieu chinh 2.(XX).OOOd cua ngtfdi ban A nhap kho. ihue gia iri gia lang tinh 10*2. Tat ca chU’a lhanh loan, phi van chuyen ira bang TM : 22().(XX)d. trong do thue gia trj gia tang 20.0(X)d. 2/ Lfng trtfdc TM cho ngtfdi ban B 3.OOO.OOOd de mua nhien lieu,
nhan dtfdc TGNH cua ciia lo h&ng da ban thang trtfdc : 10.000.000d.
3/ Xuat kho val lieu chinh cho phan xtfdng chinh dung vao SX X.160.000d, chi TGNH ira nil ngtfdi ban A sau khi trif chiet khau mua hang 1*2/gia mua chtfa thue.
- Xuat kho vat lieu phu cho :
+ Phan xtfdng chinh dung vao SX : 1.500.000d. + Bo phan quan ly phan xtfdng chinh : 5()0.00()d + Phan xtfdng phu : lOO.OOOd. - Xuat kho nhien lieu cho :
+ Bo phan quan ly phan xtfdng : 400.000d + Phan xtfdng phu : 300.000d
4/ Xuat kho mot loat eong cu lao dong nho de trang bj cho day chuyen SX 5.0(X).000d. Chi phi nay dtfdc phan bo trong 10 ky gom 3 ky trong nam va 7 ky cho nam sau.
5/ Dtf tinh trong nam se co khoan chi phi tinh trtfdc de sufa chffa TSCD 1.80().(XX)d. Nen tinh trtfdc vao chi phi nay theo so binh quan 1 lhang.
6/ Tien ltfdng phai tra eho :
Cong nhan SX d phan xtfdng chinh : 3.OOO.OOOd Nhan vien quan ly phan xtfdng chinh : 800.000d Cong nhan SX phu : 5()0.()0()d. 7/ Trich BHXH. BHYT va KPCD theo dung che do.
<V Khau hao TSCD
Cho phan xtfdng chinh : XtXMXXkl
San xuat phu : l(X).(XX)d
9/ N'hap kho I .(XX) thanh pham.
ID/ Xuat kho 2(X) thanh pham gdi di ban. chi phi gdi hang di ban la VO.IXXkl da chi bang TM .
Yeu cau :
I / Phan anh tinh hinh tren vao TK
2/ Tinh gia thanh san pham theo khoan muc. Biel :
- Phan xtfdng phu cung cap nang ltfdng cho phan xtfdng chinh va bo phan quan ly XN iheo ty le 4:1 .
- Gia iri SPDD d phan xtfdng chinh danh gia theo san pham NVL irtfc tiep. So ltfdng SPDD : 1 (X) san pham.
Bai 75 :
Mot XN san xuat ihuoc la dieu. cd 3 cdng doan SX : lam ihuoc nguyen lieu, quan ihuoc. vo hao dong gdi. SP gom 3 loai : ihuoc la dau loc A. B. va C. Ke loan linh gia lhanh san pham theo qua trinh san xuat. Doi ltfdng lap hdp chi phi san xual la quy irinh san xual. doi ltfdng tinh gia lhanh la san pham A. B. C.
- Chi phi san xual dd dang dau ky cho 3 cdng doan :
+ Chi phi NVL trtfc liep 8.(XX).000d. irong do NVL chinh 7.000.000d, phu lieu l.(XX).(XX)d
+ Chi phi nhan eong irtfc liep l.(XX).(XX)d + Chi phi SX chung 2.(XX).(XX)d
1/ Nguyen vat lipu :
- Nguyen lieu chinh : 221 .OOO.OOOd - Phu lieu : 34.400.000d - Giay cuon : 37.000.000d - Bao hi cho SX : 22.850.000d.
Biet ring chi phi NVL djnh mtfc dtfdc xay dtfng cho 100.000 g6i moi loai nhtf sau : (dvj : trieu dong)
San ph£m A San pham B San phfi'm C CD I CD 2 CD 3 CD 1 CD 2 CD 3 CD 1 CD 2 CD 3 1/ N V L chinh 80 - - 50 - - 30 - - 2/ Phu li^u 15 2 - 8 2 - 3 - - .V Giay cuon - 10 - - 10 - - 6 - 4/ Bao bi - - 7 - - 6.5 - - 3
2/ Tien ltfdng eong nhan trtfc tiep san xuat, quan ly theo eong doan: (Dvt: trieu dong)