28 20 10 58
Trich BHXH, KPCD, BHYT theo qui dinh .
Biet rin g he so qui doi eong lao dong eho ttfng loai san pham : - S P A : 1,4; SP B : 1,2; SP C : 1.0.
3/ Chi phi SX chung : - Tien ltfdng : 30.000.000d - Khau hao TSCD : 20.000.000d
- Ke: cr - r*“: thoe t-I: Sine iirr. phln vJ>^n£ x • •'vM.lfi
le ' -_s> I I d i: c w troci: n im
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- Ch. ph: *\i~£ TM * ‘ • " . O .c Tnch BHXH. KPCD. SH^lT :beo qm dinh
?hir. S.' ch: p t ^ i* !£ iheo <o h*«n£ ihinh phim , be qu:
doi SP A 1-2- SP B SP C !.
4 Cuoi t h i di nh £r.i cin pin s in phim do* ding eong i \ m nhir
Nl’j
- Ch. ph: W 1 irJc Dep v - * * • d_ tr >nt i V\T_ chinfc
?> «>A’ i» » v! pfc» lieu 1 2\» r» * vi
- O n pin nhin corg ir_'c uep I * ’ 11 * 0
- O n pen SX chung 2 > * • »\! 5 T hinn piiim n h i r kho
SP A i ]v* i n sci. SP 3 115 • • 1 sos. SP C : 2vCU> «’' eci
*> Kh: n h ip kho I I . »* SP A 'in piiii h>en 4 C»> SP iLhong dung c h it -dFng. XN ibu bo-: c in g ihinh p h im A n h ip t b o Km: 2.
co p i ihi ah vir. \ _ i : dnh rrvJc hing g .i ihinh S \ cu* ihinh phirr A; j : .
Yea cda :
H I) i n k t*K\in c^c nghiep vu *.:r.h :e pirn >inh lien
1 X ic ±nr. p-» ihin h xtfni go: Unxx A tk\a: 1 \ i k a i 2u 5. C. Lip *\ing unh p i ih in h >*in pfcim
5 Theo in h cin. nen Cr> muon unh p i ihin h SP ibeo m i linxx a ihi Ci> c i n co n h e tg d>eo b e a d ' i K ' ebtic ke u \in l i p bc«p ctn piu SX ■» i unh p i ihinn >in p h i — nhtf the a i o ?.
Tai XN san xuat (co chtfc ndng xuat nhap khau) co 1 phan xtfdng san xuat chinh san xuat 1 nhom san pham gom A. B va mot phan xtfdng SX phu, ke loan theo phtfdng phap kc khai ihtfdng xuyen va stf dung ty gia hach loan 15.200 D/USD. Thanh pham ton kho 1.000 SPA, gia lhanh 14.000d/cai; 500 SP B, gia lhanh 40.000d/cai. Nguyen lieu ton dau 50.(XX)kg, ddn gia 1.000 d/kg. Xuat kho theo phtfdng phap nhap trtfdc xuat trtfdc va dung gia thanh hach toan nhap kho. Thue GTGT khau trtf cho mua va ban la 10#.
Trong thdng co cdc hoat dong kinh te .sau : (d v t: I .OOOd)
1/ Thanh ly mot xe tai cu, nguyen gia 35.000.OOOd, gia trj con lai 2.(XX).OOOd. Chi phi thanh ly 50.OOOd bang TM, thu hoi mot so phu tung tfdc tinh tri gia l.SOO.OOOd. Dong thdi mua mot eong thtfc che bien tri gia 10.000.OOOd tra ngay b&ng TGNH, lay ttf quy dau ttf phat trien.
2/ Mua mot so eong cu 4.OOO.OOOd va nguyen vat lieu 30.000kg, ddn gia chtfa thue l.lOOd/kg tien chtfa thanh todn, khi chd ve nhap kho phdt hien thieu mot so nguyen lieu trj gia 1.000kg chtfa ro nguyen nhan. Chi phi van chuycn ve nhap kho tra bang TM 2.900.000d. va thue GTGT 290.OOOd, chi phi phan bo het cho vat lieu thtfc te nhap kho.
3/ Xuat nguyen vat lieu cho trtfc tiep SX : 40.000kg, cho quan ly phan xudng 5.(XX)kg. Mua nhien lieu ben ngoai cho SX phu chay may tra ngay bdng TM 9.300.(XX)d.
'M Xuat eong cu dung cho phan xtfdng chinh 1.800.OOOd, loai phan bd 3 lan. Dung cho quan ly doanh nghiep lOO.OOOd, eho SX phu 20().000d phan bd 1 lan.
■V Xuat ban 1.000 SP A. ddn gia ban chtfa thue 20.OOOd chtfa thu tien, xuat bao bi de gdi hang ban 50.(X)0d. Trong ngay nhap kho 2.000 SP A va 1.500 SP B.
Bai 76:
6/ Tam tfng li/cing dpi I: 20.000.OOOd bang TM. Chi TM lam tfng cho NV 3.OOO.OOOd.
7/ Xuat 1.700 SP B gdi di ban. ddn gia ban chifa ihue 55 (XX)d. ben mua chtfa nhan difdc hang. TM chi cho van chuyen SP di ban la 2.200.000d. trong ihuc GTGT 200.000d Xual khau 1.500 SP A. long gia ban 3.200 USD. ngtfdi mua da nhan hang lien chtfa lhanh loan. Thue xuat khau phai nop tinh 2*2. TGTT : 15.300D/LSD
8/ Xuat 18.000kg vat lieu cho trtfc tiep san xual. Chi TGNH 2.000.000d mua mot sd chtfng khoan ngan han. chi TM lOO.OOOd ira tien hoa hong moi gidi chtfng khoan
9/ Thu tien nd cua khach hang d nghiep vu 5 bang TGNH. sau khi trif chiet khau lhanh loan 1*2/tong gia thanh toan.
10/ Xuat vat lieu cho quan ly phan xudng 1.000kg. Chi TM nop phai cho xe tai eong ty vi pham lual giao thong 5(X).(XXkl.
11/ Nhan giay bao NH ve thu nd khach hang cua lo hang xuat khau nghiep vu 7. noi dung : Ghi vao TGNH cua Cty 3.150USD. phi ngan hang : 50 USD. TGTT : 15.100 D/USD. Trong ngay nhap kho 2.000 SP A va 500 SP B.
121 Nhap khau mot sd nguyen vat lieu 10.000kg. ddn gia 0.1 USD/kg. thue nhap khau 1*2. thue GTGT 10*2. chi phi nhap hang va chd vc nhap kho tra bang TM 100 OOOd. TGTT : 15.050 D/USD
13/ Ban difdc SP B gdi di nghiep vu 7. tien chifa lhanh loan Trong ngay nhan vien thanh loan lien tam tfng di eong t i c la 2.200.(XXkd. trong do thue GTGT 2(XJ.0(X)d.
14/ Tinh tien ltfdng phai tra trong thing gom : cho nhan vien tn/c tiep SX chinh 40.000.(XXXi. SX phu 1 ,(XX).(X)Od. nhan vien quan ly phan xudng san xuat 2.(XX).(XXJd. nhan vien b in hang 5<*).(MM)d. bo phan quan ly DN 3.0<X).(XXXL Trich c i c kh«»an theo lifting dung che do. Sau khi khau trtf c i c khoan vao ltfdng. sd con lai Cty chi TM tra hetltfdng.
15/ Lo hang da ban d ngiep vu 13 khong dung quy cach. ben mua de nghj giam gid ban ehi/a ihue 1.000d/cai cho 3(K) SP va tra lai lOOeai. Cty dong y, so tien con lai ngi/di mua tra bang TGNH. So h&ng bi tra lai nhd ben mua giff ho.
16/ Cuoi thdng tinh ehi p h i :
- Khau hao TSCD eho SX chinh 3.4(M).0(X)d. cho SX phu 5()0.(XX)d. cho ban h£ng : 500.(XX)d, eho quan ly DN 700.000d.
Tien dien ntfdc phai tra gid ehi/a thue eho SX 3.000.(XX)d, eho bdn hang lOO.OOOd, eho quan ly DN 5(X).(XX)d, va thue GTGT 10#.
Phan bo chi phi tra tri/dc cho SX 4(X).(XX)d, cho quan ly DN 100.(XX)d.
Chi TM tiep khdeh tai phan xtfdng SX 100.(XX)d, cho bdn hang 50.000d, cho quan ly DN 2()0.(XX)d.
Trich trtfdc ehi phi bao hanh san pham lOO.OOOd.
17/ Cuoi thang tinh chi phi SX phu (ndng lifting) phan bo cho SX chinh va quan ly DN theo ty le 9/1. Tinh gid thanh ddn vj SP nhap kho va dieu chinh lai so sach ke toan theo gia thanh thtfc te. Biel rang chi phi san pham dd dang cuoi ky la : 1.3(X).00()d, he so gia lhanh cua SP A la 1. cua SP B la 3 so vdi SP A.
18/ Khau irtf thue GTGT dau vao va dau ra cuoi thdng,
Y e u c d u :
Hay djnh khoan cac nghiep vu kinh te phat sinh tren. Ke sd do ke loan tap hdp chi phi SX va tinh gid thanh SP, ke sd do ke todn xac dinh kcl qua kinh doanh, thue sual thue TNDN tinh 2 8 # .
Bai 7 7 :
Tai moi Cty xay l i p co nhan thau mot eong trinh gom 3 hang muc, cd chi phi dtf loan hang muc 1 : 280.000.000d, hang muc 2 ; l40.0(X).(XX)d, hang muc 3 : 60.000.000d. Co tinh hinh nhtf sau : (Dvt: dong)
1/ Tong hdp cac phieu xuat vat ttf trong ky la : 182.500.000
2/ Tien ltfdng phai tra cho eong nhan XD trtfc tiep. Hang muc so 1: 45.000.000, hang muc so 2: 21.000.000 \ k hang muc so 3:
10.000.000.
- Tien ltfdng nhan vien quan ly : 10.200.000.
3/ Trich BHXH, KPCD, BHYT theo ty le qui dinh. Nhan trtfdc bing TGNH do chu dau ttf tra theo hdp dong XD li: 100.000.0CX).
4/ Chi TM tra tien thue eong nhan ben ngoai la : 22.000.000 de don mat bang XD.
5/ Khau hao TSCD dung cho 3 hang muc eong trinh la : 56.800.000. 6/ Nhan giay bao Nd cua NH thanh toan ve cdc khoan :
- Tien dien : 7.200.000 va thue gia tri gia tin g Unh 10#. - Tien ntfdc : 1.000.000 va thue gia tri gia t5ng Unh 10#. 7/ Tap hdp chi phi suf dung may thi eong :
- Tien ltfdng CN trtfc Uep to m£y la : 4.000.000d. Trich eae khoan theo ltfdng dung che do.
- Khau hao may thi eong : 5.000.000d.
- Nhien lieu chay may phai tra theo hoa ddn 8.000.000d v i thue GTGT 10#.
- Chi phi khac b ln g tien m 5 t : 2.000.000d.
8/ Chi phi phai tra cho ngtfdi nhan thiau xay lip phu : 4.350.000.
9/ Nhan mot eong trinh mdi A, hdp dong thanh todn theo uen do ke hoach xay dtfng, thanh toan lan thtf nhat vao thang 2 n im tai chinh sau la 30.000.000d khi hoan thanh xong 30% hang muc cdng trinh 10/ Cuoi ky hoan thanh ban giao ca eong trinh cho ddn vj chu dau ttf.
Nhan giay bao Co cua NH ve so Uen cdn lai do ddn vi chu dau ttf thanh toan, thue gia tri gia tin g khau trtf phai nop 10#.
11/ Gia stf thue gid tri gia tdng khau trir dau vao trong ky la 18.250.000. Hay hach todn thue gid tri gia tang khau trir con phai nop. Sau <J6 chi TGNH nop het thue.
12/ Ke todn ttf lap Bang eong viec da hoan thanh den ngay 31/12 cua eong trinh mdi A de ghi nhan vdo doanh thu la 15.000.OOOd ttfdng tfng vdi chi phi da xac dinh dtfdc trong ky.
Yiu cdu : 1/ Djnh khoan cdc nghiep vu kinh te phat sinh tren.
2/ Tinh gid thanh cac hang muc eong trinh xay dtfng, biet rdng vat lieu dOng khong het nhap lai kho cua eong trinh la : 10.420.000. Chi phi djnh mtfc vat lieu xay di/ng, hang muc so 1 : 100.000.000, hang muc so 2 : 50.000.000, hang muc so 3 : 30.000.000. Phan bo chi phi SX chung theo chi phi trtfc tiep xay dtfng ttfng hang muc eong trinh. 3/ Xdc dinh ket qua SX kinh doanh ttfng hang muc eong trinh. Bai 78 :
Mot XN lien doanh trong trot va che bien SP trdi cay. XN co nong trai chuyen trong cam, xoai, cd mot doi mdy nufdc, cay (theo doi chi phi rieng). Cong viec trong ky phdt sinh nhtf sau: (Dvt: dong)
1/ Thanh ly 20 ha trong xoai. Nguyen gia 150.000.000, gia tri eon lai : 12.000.000, chi phi thanh ly tra bang TM 3.000.000, bdn cay xoai thai ra 10.000.000, chtfa thu tien.
2/ Trong mdi 20 ha xoai, 10 ha cam tap hdp chi p h i : ( d v t : 1,000d) Lam dfi't Cfiy giong Trdng Ch£m soc Cay, ttfdi,
lam co Xoai 10.000 17.000 5.000 3.000 Chi phi doi
may chuyen sang
Cam 4.000 6.000 2.500 1.500
Trong d6 tien cay giong chtfa tra, con lai da tra bang TM.
3/ Cong viec doi mdy ntfdc, cay, tap hdp chi phi trong ky. So ha dat da thtfc hien :
Trong mtfi t)a Irong C$ng
Xoai Cam Xoai Cam
Cay 20 10 30
1 a m co 20 10 30 20 80
Ti/rti 20 10 30 20 80
• He so tinh doi eong viec :
- Ttfdi cay da irong (cu) : 1.0. - Ti/t'1 i cay irong mdi : 1.1 - Lam co irong mdi : 1.2 - Lam cd da irong (c u ) : 0.9. - C a v : 1.4 • Chi phi doi may lap hdp irong ky :
- Chi phi nhien lieu xual kho : 35.000.000. - Tien ltfdng ngtfdi lao dong irtfc liep : 15.000.000 - Trich BHXH. KPCD. BHYT. dung qui dinh.
- Khau hao may : 10.000.000 - Chi phi khac bang TM : 1.000.000.
4/ Cham soc va ihu hoach Xoai. Cam da irong trong ky.(dv : 1 ,000d)
Phan bon Thuoc sau Thue ngoai thu hoach Khau hao c ly Irong ISu n im
Lam co. titfi
X o a i X.(XX) .3.(XX) 4.(XX) 20.000 Chi phi doi may chuycn
sang Cam 6.(XX) l.(XX) 1.5(X) 12.000
Biel rin g : phan bdn. ihuoc sau xuat ttf kho vat itf. thue ngoai ihu hoach da tra bSng TM.
- Tien lifting eong nhan in/c liep cham s6c va thu hoach 16.0(X).(X)(), trich BHXH, KPCD, BHYT theo qui dinh.
5/ Chi phi SX chung phai sinh tai nong triftlng : - Xuat kho eong cu suf dung : 3.000.000 - Khau hao TSCD : 2.(MX).000
- Tien dien, dien thoai, nift'le stf dung phai tra theo hda drfn : 1 .()0().()(W).
- Chi khac hang TM : 1.5(X).(X)().
Phan ho chi phi SX chung theo tien lifting lao dong trifc tiep. Biet ring he so eong lao dong cham soc va thu hoach Xoai, Cam hang nhau.
6/ Thu hoach : Xoai 70 lan; Cam 30 lan.
Yeu c d u :
1/ Dinh khoan cac nghiep \ u kinh te phai sinh .
2/ Tinh gia lhanh SP lao vu dpi may cung cap cho trong mdi, da trong (cu) cho lirng loai cay trong .
3 / Tinh gia thanh tan Xoai. lan Cam, chi phi dau lif irong mdi chuyen sang ky sau
4/ Ket chuyen ket qua lhanh ly vifttn cay. Bai 79:
XN chan nuoi heo A cd hoal dong chan nuoi : (Tinh thue" gia tri gia lang tri/c tiep)
- Nuoi heo thil de han thit. - Nuoi heo nai de han heo giong. • Ton dau kv :
- Gia in dan heo nai co chu'a nhtfng chtfa de 3(H) (MX) (Mx VI-
// Chi plii phdt sinh trong ky (Dvl: dong)
1/ Xual kho ihtfc an gia sue cho heo ihil : 349.(XX).(XX). heo nai : 240.(XX).(XX).
2/ Tien ltfdng cho lao dong chan nuoi irtfc liep : 70.(XX).(XX). Phan bo iheo chi phi ihtfc an gia sue cho ttfng loai heo.
3/ Trich BHXH. KPCD. BHYT. theo qui djnh. 4/ Chi phi SX chung lap hdp trong ky :
a/ Tien ltfdng bp phan quan ly nong trai : 20.(XX).(XX). b/ Trich BHXH. KPCD, BHYT theo qui djnh.
c/ Xuat eong cu stf dung : 7.2(X).()(X).
d/ Dien, dien ihoai. ntfdc phai tra theo hoa ddn: 1 1,5(X).(XX) e/ Khau hao TSCD : 15.(XX).(XX).
g/ Cac chi phi khac tra bang TM : 3.(XX).(X)0.
h/ Phan bo chi phi SX chung theo chi phi thtfc an gia sue cho itfng loai heo.
5/ Chi TGNH tra lien thuoc thu y : 4.500.0(X), trong do cho heo thit 2.5(X).(XX)
/ / / Tai li^u khac
1/ Trong ky nong trai mua mot so heo con giong mdi de nhan giong thanh dan nai : 500kg, trj gia : lO.OOO.(XX).
2/ Mot so heo nai b| loai, chuyen sang nuoi heo thit : trong ltfdng 5.000kg. gia tri con lai : 10.000.(XX). nguyen gia ghi so sach : 60.(XX).(XX)
3/ Mot so heo nai sinh con : so ltfdng 3.(XX) con. trone do da chuyen heo con sang nudi ihjl 2.(XX) con. trong ltfdng 2().(XX)kg. gia thanh ke hoach 50.(XX)d/con.
4/ Trong ky da xual chuong ban moi so" heo thit. co irong lifting heo hdi la 35.(MM)kg.
5/ Cuoi ky ton
- Phan chuong heo ihil tri gia ift'lc tinh 3.(MX).(MX), heo nai 2.500.000.
- Con mot so heo nai co chufa nhifng chifa de trj gia: 120.0(X).000d.
- Trong luUng heo th jt: 60.000kg.
Yeu c d u :
1/ Djnh khoan cac nghiep vu kinh te phat sinh tren.
2/ Tinh gia thanh thifc te heo con da chuycn sang heo thjt, gia thanh lkg trong lifting thjt heo tang, trong lifting thjt hdi.
3/ Tinh chi phi chan nuoi chuycn sang ky sau .
Bai 80 :
Tai mot Cong ty trong thang 4 co cac nghiep vu kinh te" phat sinh nhif sau : (Thue gia trj gia tang khau trif 10%).
+ Ngay 2/4, ban mot lo hang.co gia mua thifc te xuat kho 320.OOOd, gia ban chu'a thue 380.000d, ben mua da den nhan hang tai kho Cong ty va tra ngay 5 0 $ bang tien mat, so tien con lai ben mua chU’a thanh toan.
+ Ngay 5/4, Cong ty xuat kho hang hoa gufi cho ddn vj N theo hinh thtfc chuyen hang, hang nay co gia mua thifc te xuat kho 1.400.000d, gia ban chifa thue 1.500.000d, ddn vj mua chifa nhan difdc hang.
+ Ngay 8/4, mua mot lo hang cua Cong ty T theo gia mua chifa thue 900.000d. Sau khi nhan hang xong tai kho cua Cong ty T, Cong ty