bt_ktdn.pdf

7/25/2019 BT_KTDN.pdf

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GV: Nguyn Thanh Thu BT_KTDN 6/9/2

BT1) Cty V tnh thu GTGT theo pp khu tr c ti liu nh sau:a. X nguyn gi ca TSC ny.Gi mua cha thu 364,000CP v/c 5,000

CP lp t 12,000

CP chy th3,000

Nguyn gi TS 384,000b. nh khon nghip v kinh t1a)*25/1/2012: Mua 1 thit b SX cha tr tin cho NB M. Tng gi tr ghi trn H l 400.400

N TK 241 364,000 N TK 133 36,400

C TK 331-M 400,400

1b)*Chi ph v/c tt= TM 5,500 bao gm thu GTGT 10% N TK 241 5,000 N TK 133 500

C TK 111 5,500

2)*2/2/2012 TT tin lp t cho Cty L = chuyn khon 13,200 bao gm thu GTGT 10% N TK 241 12,000 N TK 133 1,200

C TK 112 13,200

3)*4/2/2012: Chi ph vn hnh, chy th tng s tin 3.000, tt = TM N TK 241 3,000

C TK 112 3,000

4)*7/2/2012 TT cho NB M = chuyn khon (c chit khu 1%) N TK 331-M 400,400

C TK 515 4,004

C TK 112 396,396

5)*8/2/2012 a thit b vo sd, thit b c u t bi qu TPT. T/g sd d kin 10 nm N TK 211 384,000C TK 241 384,000 a thit b vo sd

N TK 414 380,360C TK 411 380,360 Thit b c u t bi qu TPT (Kt chuyn ngun)

c. X khu haoNguyn gi TS 384,000

T/g sd 10 nmKH/nm 38,400KH/thng 3,200

S ngy trch khu hao 28-8+1=21

KH trong t2 ca TSC ny (3,200/28).21 = 2,400d. Tnh CP khu hao trong T3 lm tng tng mc khu hao TSC: 3,200 - 2400 = 800e. 1/7/2017. Cty bn TBSX vi gi 170,500 (+GTGT 10%) thu = CK. CP nhng bn tt=TM 2,800X gi tr hao mn, gi tr cn li. KQ nhng bn & nh khon TBSX nyNgy bt u a vo sd: 8/2/2012. Ngy tin hnh nhng bn: 1/7/20178/2/2012 8/2/2017: 5 nm Gi tr hao mn: (384,000/10)x5 = 192,0009/2/2017 9/6/2017: 4 thng Gi tr hao mn: (384,000/10x12)x4 = 12,80010/6/2017 1/7/2017: 21 ngy Gi tr hao mn: (384,000/10x12x30)x21 = 2,240

CHNG I - HCH TON TI SN C NH

Hong Minh Giang - QE23D1 Tra


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Tng gi tr hao mn: 192,000+12,800+2,240 = 207,040Gi tr cn li ca TBSX: 384,000 - 207,040 = 176,960Gi nhng bn cha thu: (170,500/1+10%) = 155,000K t qu nhng bn: 155,000 - 176,960 - 2800 = - 24,760 Doanh nghip lB1 Xa s TSC N TK 811 176,960

N TK 214 207,040C TK 211 384,000

B2 P/ thu nhp t h trnN TK 112 170,500

C TK 711 155,000

C TK 3331 15,500

B3 CP pht sinh khi nhng bn TBSXN TK 811 2,800

C TK 111 2,800

BT2) Cty ABC tnh thu GTGT theo pp khu tr, p dng khu hao u cho tt c cc TSC.Trong T5 c cc bin ng TSC nh sau:a. Lp bng pb KH T5 bit T4 ko c b v TSC. Tng KH trch T4: SX 15,000 - BH 5,000 - QL 12,000

Tng KH trch trong T5N TK 627 16,829N TK 641 6,429N TK 642 10,208

C TK 214 33,466



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b. nh khon cc nghip v kinh t pht sinh trong T5 + n/v trch KH TSC cho Cty ABC.1) 1/5/2012: Mua 1 thit b ca Cty X ti bp BH gi mua tt 330,000(+GTGT 10%), gi tr gp 366,000TT=CK 90,000. Cn li tr gp c gc+li trong 3 nm (vo cc ngy 1/5). TG sd thit b 10 nm1.a N TK 211 300,000

N TK 133 30,000N TK 242 36,000

C TK 112 90,000

C TK 331-X 276,000

1.b N TK 331-X 92,000C TK 111 92,000

1.c N TK 635 2,000C TK 242 2,000

2) 2/5/2012 Mua dy truyn SX lp ti PX A.TT=CK 550,000(+GTGT 10%). CP v/c 2,420(+GTGT 10%)2.a N TK 211 500,000

N TK 133 50,000C TK 112 550,000

2.b N TK 211 2,200

N TK 133 220C TK 111 2,4203) 5/5/2012: a dy truyn vo sd. CP chy th tt =tin T 1,900(+GTGT 100). u t bi qu TPTT/g sd thit k 15 nm. Cty x t/g sd 20 nm.3.a N TK 241 1,800

N TK 133 100C TK 141 1,900

3.b N TK 211 504,000C TK 241 504,000

3.c Kt chuyn ngunN TK 414 504,000

C TK 411 504,0004) 10/5/2012 Thanh l TSC ti bp BH. Nguyn gi 36,000. KH 15%/nm. KH ht 34,200 T12/2011Tin thu v sau thanh l 1,870(+GTGT10%) = TMNguyn gi TSC 36,000T l KH nm 15%/nm 5,400T l KH thng 450GTCL u nm 2012 1,800 m t l KH thng l 450. Vy t thng 1-5 TS ny s KH ht GTCL=04.a N TK 211 36,000 B1 Xa s TS

C TK 214 36,000

4,b N TK 111 1,870 B2 Ghi nhn DTC TK 711 1,700

C TK 3331 170

5) 15/5/2012 Mua 1 my vi tinh sd ti bp QL. Gi mua cha thu 10,500 tt=TM. KH 20%/nmN TK 211 10,500N TK 133 1,050

C TK 111 11,550

RI VO T/G TR GP TIPTHEO VO CC NGY 1/5

(KO PHN NH)



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6) 20/5/2012 em TSC gp vn vo Cty Z. Nguyn gi 1,200,000. KH n ht T4/2012 300,000.KH 10%/nm. H lin doanh x gi tr TS 1,000,000Nguyn gi 1,200,000

KH 10%/nm 120,000KH/thng 10,000

KH b sung 19 ngy 6,129KH lu k 300,000 + 6,129 = 306,129GTCL 1,200,000 - 306,129 = 893,871 H lin doanh nh gi TSGV 1,000,000 Li 106,129

N TK 222 1,000,000N TK 214 306,129

C TK 211 1,200,000

C TK 711 106,129

7) 25/5/2012 Nhng bnTSC thuc bp BH. N/gi 220,000. G/tr hao mn ly k u T5/2012 80,000.KH mua gi 187,000(+GTGT 10%).k/h 15%/nm.CP sa cha trc' nhng bn1,100(+GTGT 10%) tt=TMNguyn gi 220,000

KH 15%/nm 33,000KH/thng 2,750

KH b sung 24 ngy 2,129KH lu k 80,000 + 2,129 = 82,129GTCL 220,000 - 82,129 = 137,871

7.a N TK 811 137,871 B1 Xo s TSN TK 214 82,129

C TK 221 220,000

7.b N TK 111 187,000 B2 Ghi nhn DTC TK 711 170,000

C TK 3331 17,000

7.c N TK 811 1,000 B3 CP nhng bnN TK 214 100

C TK 3331 1,1008) 27/5/2012 Nhn bn giao sd vn phng t Cty P. Tr cho Cty P 4,180,000, tr tin T 1,180,000.TT 95% s tin cn li =CK. TSC c u t t Ngun vn XDCB & t/g hu dng c tnh 25 nm8.a N TK 241 3,800,000

N TK 133 380,000C TK 311-P 4,180,000

8.b N TK 331-P 285,000C TK 112 285,000 (95%*300,000)

8.c N TK 441 3,800,000C TK 411 3,800,000

9) 29/5/2012 Kim k TSC thy mt thit b bp QL. Nguyn gi 30,000 a vo sd 1/7/2011.

KH 25%/nm. Cha X nguyn nhn mtNguyn gi 30,000

KH 25%/nm 7,500KH/thng 625

KH b sung 28 ngy 565KH lu k (625 x 10) + 565 = 6,815 GTCL 30,000 - 6,185 = 23,185

N TK 1381 23,185N TK 214 6,815

C TK 211 30,000



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c. Lp bng pb KH T6 bit T6 ko c b v TSC.

Tng KH trch trong T5N TK 627 20,758N TK 641 10,358N TK 642 21,258

C TK 214 52,374



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CHNG II HCH TON TIN LNG V CC KHON TRCH THEO LNG

Cty MPQ c ti liu v tin lng, khon phi trch theo lng v tnh hnh thanh ton vi ngi laong trong thng 1/2012 nh sau:SDK: TK 334 (d c) 85,000

TK 141 (NV H) 8,000

1. Rt TGNH v nhp qu TM chun b tr lng 85,000N TK 111 85,000C TK 112 85,000

2. Tr ton b lng n ng` L=TMN TK 334 85,000

C TK 111 85,000

3. NK cc-dc do NV-H thu mua bit n gi 5,500(+thu 10%) tr vo tin TN TK 153 5,000N TK 133 500

C TK 141 5,500

4. Lng p/tr CNSXTT- 80,000. NV QLPX 6,000. NV BH 25,000. QLDN 44,000

N TK 622 80,000N TK 627 6,000N TK 641 25,000N TK 642 44,000

C TK 334-lng 155,0005*Cc khon trch theo lng thc hin theo t l quy nh hin hnhN TK 622 18,400N TK 627 1,380N TK 641 5,750N TK 642 10,120N TK 334-lng 14,725

C TK 338 50,3753382 3,100 KPC 2%3383 37,200 BHXH 24%

3384 6,975 BHYT 4.5%

3389 3,100 BHTN 2%

6.*Cc khon khu tr vo TN ng` l: T 2,500. Pthu khc 3000N TK 334 5,500

C TK 141 2,500

C TK 1388 3,000

7.* KKTS x c nguyn nhn thiu l do NVBH nn q tr vo lng. TSC nguyn gi 18,000.KH tnh n thi im mt l 8,000

Gi tr TSC tnh n thi im mt: 18,000 - 8,000 = 10,000N TK 334 10,000N TK 214 8,000

C TK 211 18,000

8.* Tng hp thu TNCN phi np nh nc thng 1 l 4,800N TK 334 4,800

N TK 3335 4,800

Ngi L chu 9.5%



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9* Cc khon tin thng trch t qu khen thng cho ngi l bp: SX 7,000-BH 3,000-QLDN 5,000N TK 622 7,000N TK 641 3,000N TK 642 5,000

C TK 353 15,000

10* Np BHXH, BHYT, BHTN cho v qun l =CKN TK 3383 37,200 BHXHN TK 3384 6,975 BHYTN TK 3389 3,100 BHTN

C TK 112 47,275

11. TT 100% tin thng 80% tin lg trong k cho ng` l 70%=TM, 30%=CK11.a N TK 334-thng 15,000

C TK 111 10,500

C TK 112 4,500 (2) 85,000 SDK: 85,00011.b N TK 334-lng 95,980 (5) 14,725 155,000 (4)

C TK 111 67,186 (6) 5,500

C TK 112 28,794 (7) 40,000

(8) 4,800

119,975

TK 334



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Cty An Ph hch ton hng tn kho theo pp KKTX, tnh thu GTGT khu trTrong T5 c cc nghip v kinh t pht sinh nh sau:1) ng trc tin hng cho Cty B bng chuyn khon

N TK 331-B 10,000C TK 112 10,000

2) Mua 400 v hng X ca Cty A gi 1,200(cha thu). tt=CK 128,000 cn li k n. Cty:a. Bn tay 3 Cty P 1/2 s hng n gi 1,430(+thu 10%). Cty P k nGVHB N TK 632 240,000

N TK 133 24,000C TK 331-A 264,000

DT N TK 131-P 286,000C TK 511 260,000

C TK 3331 26,000

b. Gi bn thng Cty Q 1/4 l hng gi 1,540(+thu 10%) CP v/c tt=TM 1,980(+thu 10%)GVHB N TK 157 120,000

N TK 133 12,000

C TK 331-Q 132,000CP vc N TK 641 1,800

N TK 133 180C TK 111 1,980

c. Cn li v NK. Pht hin thiu 2v ko r nn. CP v/c tt=T 1,100(+thu 10%)NK N TK 1561 117,600

N TK 1381 (hng thiu) 2,400N TK 133 12,000

C TK 331-A 132,000

Ghi n N TK 331-A 128,000C TK 112 128,000

CP vc N TK 1562 1,000N TK 133 100

C TK 141 1,100

3) Mua 200v hh Y ca Cty B n gi 400 (cha thu 5%). Sau khi - tin ng trc' cn li cha tt. Kimtra pht hin tha 5v ko r nn, Cty vn NK theo n gi chung. CP v/c 1,650 (+thu 10%) cty B trGVHB N TK 1561 80,000

N TK 133 4,000C TK 331-B 84,000

TS tha N TK 1561 2,000C TK 3381 2,000

4) Bin bn x l nn s hng thiu nv2 l do li Cty vt nn bt bi thngN TK 1388-ctvt 2,640

C TK 1381 2,400

C TK 133 240

5) L hng NK nv2 c 6 sp li. Cty quyt nha. Xut kho tr Cty A 2 v

N TK 331-A 2,640C TK 1561 2,400

C TK 133 240

CHNG III HCH TON NGHIP V MUA HNG



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b. 4v cn li yu cu Cty A gim gi 20%. Bn bn chp nhn v ghi gim cng n cho CtyN TK 331-A 1,056

C TK 1561 960

C TK 133 96

6) Bin bn xc nhn nn tha nv3 l do Cty B gi nhm. B ng bn li. Cty ng mua li v nhn c ho n GTGT b sung cho 5v tha

N TK 3381 2,000N TK 133 100

C TK 331-A 2,100

7) Thanh ton ton b tin hng cho Cty A bng chuyn khon sau khi tr CKTT c hng 1%.NH gi giy bo n

N TK 331-A 396,304 (1)128,000 528,000 (1)C TK 515 5,243 (5) 2,640

C TK 112 391,061 (5) 1,056

396,304

8) Cty tt ton b tin hng cho Cty B = CK v nhn giy bo n. CK tt c hng 2,000 = TMa. N TK 331-B 76,100

C TK 112 76,100 (1) 10,000 84,000 (1)b. N TK 111 2,000 2,100 (6)C TK 515 2,000 76,100

9) Nhn c H GTGT l hng X ca Cty C, SL 150 n gi 1,250 (cha thu 10%) tin hng cha ttCui thng hng vn cha v NK

N TK 151 187,500 N TK 133 18,750

C TK 331-C 206,250

10) X v trch lp d phng gim gi hng tn kho X: 1,500N TK 632 1,500

C TK 159 1,500

TK 331-A

TK 331-A



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BT1 Cty Pht t hch ton hng tn kho theo pp KKTX, thu GTGT thep pp khu tr1) 1/3 CK bn t/tip 1 l hng cho Cty N tr gi 50,000. Gi bn cha thu 60,000(thu 10%). KH tt=CKGVHB N TK 632 50,000

C TK 1561 50,000

DT N TK 112 66,000

C TK 511 60,000C TK 3331 6,000

2) 5/3 KH L thng bo nhn c l hng gi bn t k trc' v chp nhn tt.Gi bn cha thu 132,000 (thu 10%) gi thc t l hng 120,000GVHB N TK 632 120,000

C TK 1561 120,000

DT N TK 131-L 145,200C TK 511 132,000

C TK 3331 13,200

3) 10/3 XK bn t/tip cho KH M 1 l hng, gi xut kho 70,000. Gi bn cha thu 80,000(thu 10%).KH tt 18,000=TM cn li k n.

GVHB N TK 632 70,000C TK 1561 70,000

DT N TK 111 18,000N TK 131-M 70,000

C TK 511 80,000

C TK 3331 8,000

4) 11/3 Cty L tr tin qua TGNH, NH gi giy bo c, L c hng chit khu 1%N TK 112 143,748N TK 635 1,452

C TK 131-L 145,200

5) 13/3 XK giao bn i l E 1 l hng, gi XK 130,000. Gi bn 180,000 (cha thu 10%)

Hoa hng i l 5% gi bn cha thu (thu 10%)GVHB N TK 632 130,000

C TK 1561 130,000

6) 15/3 nhn c bn k bn l+H GTGT. DT cha thu 15,000(thu 10%). Tin BH thu =TM 16,000S tin thiu bt NV bi thg` do thu tin gi. Gi tr XK 12,500GVHB N TK 632 12,500

C TK 1561 12,500

DT N TK 111 16,000N TK 1388 500

C TK 511 15,000

C TK 3331 1,500

7) 20/3 nhn c giy bo C ca NH s tin do bn i l E tr 1/2 l hng tr hoa hng.S cn li cha bn c nh E gi hGVHB N TK 632 65,000

C TK 157-E 65,000

DT N TK 111 94,050N TK 641 4,500N TK 133 450

C TK 511 90,000

C TK 3331 9,000

CHNG IV HCH TON NGHIP V BN HNG

Hong Minh Giang - QE23D1 Tran


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8) 22/3 Cty S t trc' tin hng = TGNH 50,000N TK 112 50,000

C TK 131-S 50,000

9) 24/3 XK bn trc tip cho Cty C, gi tr XK 110,000. Gi bn 140,000(cha thu 10%)Cty C tt=CK 54,000s cn li k nGVHB N TK 632 110,000

C TK 1561 110,000DT N TK 131-C 100,000N TK 112 54,000

C TK 511 140,000

C TK 3331 14,000

10) 25/3 XK tr hng cho Cty S. L hng gi 60,000(cha thu 10%). Gi XK 45,000 s cn li S k nGVHB N TK 632 45,000

C TK 1561 45,000

DT N TK 131-S 66,000C TK 511 60,000 (10)66,000 50,000 (8)

C TK 3331 6,000 16,000

11) Cty C tr s tin cn n, Cty dnh cho C khon CKTT sm 1,000=TMN TK 112 100,000C TK 131-C 100,000

N TK 635 1,000C TK 111 1,000

12) 30/3 X v pb chi ph thu mua HH cho s hng tiu th 1,200N TK 632 1,200

C TK 1562 1,200

13) 31/3 thc hin khu tr ton b thu GTGT u vo 40,000.X thu GTGT phi np cui k bit Cty np thu=CKN TK 133 40,000 40,000 40,000 6,000 (1)

C TK 3331 40,000 0 13,200 (2)8,000 (3)

1,500 (6)

9,000 (7)

14,000 (9)

6,000 (10)

40,000 57,700

17,700 17,700 17,700

TK 131-S

TK 3331TK 133

TK 112



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BT2 Cty A KD hng A', hch ton hng tn kho theo pp KKTX, thu GTGT thep pp khu tr, pp XK FIFOSDK TK 151 (150v) 298,500 TK 331-M

TK 1561 (200v) 420,000 TK 003-HTK 157-E (80v) 172,000 TK 131-F (d N)TK 1562 8,350 TK 131-G (d C)

1) 2/1 Tip nhn 300v hng Cty X chuyn n. Chp nhn 290v 10v ko ph hp t chi mua v nhn

gi h n gi 2,000 (cha thu 10%)a. N TK 1561 580,000 200*2100 200*2100 N TK 133 58,000 (2) 2000*290 100*2000 (3)

C TK 331-X 638,000 190*2000 190*2000

b. N TK 002-X 22,000 (4) 150*1990 60*1990 (5)2) 3/1 CP vc l hng trn tt=TM 5,500(+thu 10%) 90*1990 10*1990 (9)

N TK 1562 5,000 80*1990 N TK 133 500

C TK 111 5,500

3) 4/1 XK bn trc tip cho Cty G 300 v n gi 2,530(+thu 10%). Sau khi tr tin ng trc, G k nGVHB N TK 632 620,000

C TK 1561 620,000Ghi DT N TK 131-G 759,000

C TK 511 690,000

C TK 3331 69,000

4) 5/1 NK y s hng mua i g` k trc' ca Cty MN TK 1561 298,500

C TK 151 298,500

5) XK gi bn cho Cty D 250v hng n gi 2,350(cha thu 10%).CP v/c Cty D chu Cty tt h= tin T, n gi 2,200(+thu 10%)XKGB N TK 157-D 499,400

C TK 1561 499,400

CP v/c N TK 131-D 2,200C TK 141 2,200

6) 10/1 i l E lp bng k tt 65v hng+H GTGT hoa hng, n gi 2400(cha thu 10%). Hoa hngi l 5%/gi bn cha thu, thu GTGT 10%. NH gi giy bo C cho Cty sau khi tr hoa hng i lGVHB N TK 632 139,750

C TK 157-E 139,750

DT N TK 112 163,020N TK 641 7,800N TK 133 780

C TK 511 156,000

C TK 3331 15,6007) 12/1 tt tin hng cho Cty M=CK, CKTT c hng 1,5%

N TK 331-M 1,100,000C TK 112 1,083,500

C TK 515 16,500

38,0

TK 1561

1,100,0396,0245,0



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8) 14/1 chp nhn cho Cty G(nv3) tr li 10v, v nh G gi hGVHB N TK 157-G 20,667

C TK 632 20,667

Ghi DT N TK 531 23,000 N TK 3331 2,300

C TK 131-G 25,300

9) 15/1 XK 10v bn tr gp cho Cty V, gi bn 2,400(cha thu). Tng gi tr gp 30,000.V tt=TM 10,000 cn li tr gp u trong 5 qu, b t qu 2GVHB N TK 632 19,900

C TK 1561 19,900

Ghi DT N TK 131-V 20,000N TK 111 10,000

C TK 511 24,000

C TK 3331 2,400

C TK 3387 3,600

10) 16/1 CtyX thng bo ht hng thay th s hng ko ph hp trongH nv1,nhn li s hng C TK 002-X 22,000

11) Ngy 20/1, Cty G tr tin hng =CK sau khi tr CKTT 2,000 N TK 112 693,700 (3) 759,000 38000 K N TK 635 2,000 25300 (8)

C TK 131-G 695,700 695,700

12) 25/1 XK bn ton b s hng nhn bn i l Cty H thu=CK. HH i l 6%/gi cha thu,thu GTGTHH i l 10%a. C TK 003-H 396,000b. N TK 112 396,000

C TK 5113 21,600

C TK 3331 2,160

C TK 331-H 372,240

13) 31/1 pb 80% CP thu mua cho GVHB trong kN TK 632 10,680 8,350

C TK 1562 10,680 (2) 5,000

13,350

23,000 23,000 690,000 (3) (3) 620,000 2,0

156,000 (6) (6) 139,750

24,000 (9) (9) 19,900

21,600 (12) (12) 11,080

868,600 77,064

Yu cu 2: X Doanh thu thun, Li nhun gp1. Doanh thu BH v cung cp DV 868,6002. Cc khon gim tr DT 23,000Doanh thu thun 845,6003. Gi vn hng bn 77,064Li nhun gp BH v cung cp DV 768,536

TK 131-G

TK 1562

TK 531 TK 511 TK 632



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CHNG V HCH TON CHI PH BN HNG - CHI PH QUN L DOANH NGHIP

Cty Hoa Hng hch ton hng tn kho theo pp KKTX, tnh thu GTGT theo pp khu tr. T12 c cc nv KT1) Tr Cty vt A CP vc gi bn i l 1,760=TM (+thu 160)

N TK 641 1,600N TK 133 160

N TK 111 1,7602) Xut giy gi, dy buc cho ca hng bn l bao gi sp, tng gi tr 1,100

N TK 641 1,100C TK 152 1,100

3) Phiu tt T: Li xe tt tin mua xng v/c HH gi bn KH 200 lt, n gi 20.35 (+thu 10%)N TK 641 3,700N TK 133 370

C TK 141 4,070

4) Phiu tt tin VP phm T12 cho phng KT chi 500=TMN TK 642 500

C TK 111 500

5) Bng tt lng x T12 p/tr NV bp BH 15,000. NV QLDN 25,000N TK 641 15,000N TK 642 25,000

C TK 334-lng 40,0006) Trch BHXH, BHYT, BHTN, KPC theo t l quy nhN TK 641 3,450N TK 642 5,750N TK 334-lng 3,800

C TK 338 13,000

3382 800 KPC 2%3383 9,600 BHXH 24%

3384 1,800 BHYT 4.5%3389 800 BHTN 2%

7) Tr tin CPQC cho truyn hnh 49,500(+thu 10%) =CK. CPQC pb 50% vo CP T12a N TK 641 45,000

N TK 133 4,500 xxx 49,5C TK 112 49,500

b N TK 641 22,500C TK 142 22,500 45,000 22,5

8) Bng pb KH TSC T12: bp BH 2,000, bp QLDN 3,500 22,500 22,5N TK 641 2,000N TK 642 3,500

C TK 214 5,500 22,500

9) TT CP lu kho, bi HH ch giao bn tay 3=TM 5,500 (+thu 10%)N TK 641 5,000N TK 133 500 22,500

C TK 111 5,500

Ngi L chu 9.5%

TK 112

TK 142

TK 641-T12

TK 641-T1

DN chu 23%



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Cty XYZ c s liu nh sau trong T3/2012SDK: TK 421 (d c) 450,000

TK 4211 370,000

TK 4212 80,000

ND pp thu nhp nm 2011 thc hin theo KH nh sau

Tm trch cc qu 50,000 trong N TK 4212 90,000a. Qu TPT 30,000 C TK 3388 40,000b. Qu khen thng phc li 20,000 C TK 414 30,000Tm chia c tc: 40,000 C TK 353 20,000

Thng tin ngy 31/3 :1. X cc khon gim tr DT: Hng b tr li 20,000. Hng gim gi 5,0002. Tng DT hng bn v cung cp DV: 550,000

N TK 511 525,000 20,000 20,000 550,0C TK 911 525,000 TK 532

5,000 5,000

3. GVHB 360,000 N TK 911 360,000 525,0C TK 632 360,000

4. CPBH 35,000 N TK 911 83,0005. CPQLDN: 48,000 C TK 641 35,000

C TK 642 48,000

6. DT h ti chnh: 75,000. TN khc: 32,500N TK 515 75,000N TK 711 32,500

C TK 911 107,500

7. CP ti chnh 44,000. CP khc 20,400N TK 911 64,400

C TK 635 44,000

C TK 811 20,400

8. CP thu TN hin hnh 25%/ tng LN tm X

(3) 360,000 525,000 (1) + (2) LN trc thu: 125,100(4)+(5) 83,000 107,500 (6) Thu TN hin hnh: 31,275

(7) 64,400 N TK 911 31,275TK 8211 31,275 125,100 C TK 8211 31,275

93,825

N TK 911 93,825

C TK 4212 93,8259. Tm trch lp cc qu t LN sau thu theo KH trong Q1/2012 l 20,000Qu TPT 12,000. Qu DPTC 8,000

N TK 4212 20,000C TK 414 12,000

C TK 415 8,000

Chuyn LN cn li ca nm 2011 thnh LN nm trcN TK 4212 73,825

C TK 4211 73,825

TK 911

TK 511TK 531

CHNG VI HCH TON V PHN PHI KT QU KINH DOANH



17/35


10. Quyt ton nm 2011 c duyt cng nhn s LN thc hin nm 2011 v p/ pp LN chnh thc saua. 15% chia c tc cho c ng d. 12% lp qu khen thng, phc lib. 30% lp qu TPT e. 20% b sung NVKDc. 10% lp qu DPTC

ND T l duyt S tin duy tin trch 2011 Chnh lchChia li c tc 15% 55,500 40,000 15,500

Qu TPT 30% 111,000 30,000 81,000Qu DPTC 10% 37,000 0 37,000Qu KTPL 12% 44,400 20,000 24,400NVKD 30% 74,000 0 74,000

97% 321,900 90,000 231,900

Cc bt ton Q1 nm 2011 ca Cty XN TK 4211 231,900

C TK 3388 15,500

C TK 414 81,000

C TK 415 37,000

C TK 353 24,400

C TK 411 74,000



18/35


BT1. Ti liu ti Cty A&Z trong qu I/2011 (v 1,000 ng)Tnh hnh u quI Ti sn II Ngun vnTK 111 100,000 TK 311 60,000

TK 112 300,000 TK 331-Q 150,000

TK 131-P 65,000 TK 334 30,000TK 131-K 250,000 TK 411 2,200,000

TK 141 10,000 TK 414 100,000

TK 151 250,000 TK 421 150,000

TK 157 60,000 2,690,000

TK 211 1,260,000

TK 214 (370,000)

1,925,000

Yu cu 1) Tnh hng ho tn kho X: 2,690,000 - 1,925,000 = 765,000Yu cu 2) nh khon cc nghip v kinh t1) KH K tt ton b tin hng n k trc' = CK sau khi tr chit khu tt 1%

N TK 112 247,500N TK 635 2,500C TK 131-K 250,000

2) XK bn trc tip HH cho cty M, gi bn(+thu 10%) 220,000. Gi XK 155,000.Cty M tt 50%=CK cn li k nGVHB N TK 632 155,000

C TK 1561 155,000

DT N TK 131-M 202,000C TK 511 200,000

C TK 3331 2,000

K n N TK 112 110,000

C TK 131-M 110,0003) KH thng bo nhn c l hng gi bn v chp nhn tt vi gi(+thu 10%) 110,000PAGV N TK 632 60,000

C TK 1561 60,000

GNDT N TK 131-E 110,000C TK 511 100,000

C TK 3331 10,000

4) Mua NK HH cty P gi (+thu 10%) 550,000. Tin hng tr vo tin ng trc', cn li k nCP vc (+thu 10%)16,500 tt=TM

N TK 1561 500,000N TK 133 50,000

C TK 331-P 550,000CP vc N TK 1562 15,000

N TK 133 1,500C TK 111 16,500

CHNG VII BO CO TI CHNH DOANH NGHIP



19/35


5) XK bn trc tip cho cty V 1 l HH, gi XK 200,000. Gi bn cha thu 260,000 (thu 10%)Tin hng ngi mua s tt vo qu sau, CKTT 1%

N TK 632 200,000C TK 1561 200,000

N TK 131-V 286,000C TK 511 260,000

C TK 3331 26,000

6) TT ton b tin hng cho nh cc Q = CK sau khi tr CKTT c hng 1,2%N TK 331-Q 150,000

C TK 112 148,200

C TK 515 1,800

7) Thanh l TS ti bp BH ng/gi 20,000. G/tr hao mn lu k 18,000. KH mua vi gi 2,200(+thu 10%)a. N TK 811 2,000

N TK 214 18,000C TK 211 20,000

b. N TK 111 2,200C TK 711 2,000

C TK 3331 2008) CP vc, bc d hng tiu th tt=tin T 8,800(+thu 10%)N TK 641 8,000N TK 133 800

C TK 141 8,800

9) Tin lng phi tr ngi l trong k 55,000 (BH 25,000 - QLDN 30,000)N TK 641 25,000N TK 642 30,000

C TK 334-lng 55,00010) Trch BHXH, BHYT, BHTN, KPC theo t l quy nh

N TK 641 5,750

N TK 642 6,900N TK 335-lng 5,225C TK 338 17,875

11) Trch KH TSC bp BH 15,000 - QLDN 10,000N TK 641 15,000N TK 642 10,000

C TK 214 25,000

12) Phn b 50% ph thu mua cho gi vn hng tiu th trong kN TK 632 7,500

C TK 1562 7,500

13) Thu TNDN hin hnh

N TK 8211 10,000C TK 3334 10,000



20/35


Yu cu 2) Bt ton khu tr thuN TK 3331 53,200

C TK 133 53,200 (4) 50,000 20,000 (2)

(4) 1,500 10,000 (3)

(8) 800 26,000 (5)

52,300 52,300 53,200 200

Vy thu GTGT cn li phi np 3,900 0 53,200 56,2003,900

Yu cu 3: X KQKD trong k bit thu sut TNDN 25%Kt chuyn doanh thuN TK 511 3,700,000 1,600,0

C TK 911 3,700,000 900,0

Kt chuyn gi vn 1,200,0N TK 911 560,000 3,700,0

C TK 632 560,000

Kt chuyn chi ph BH & QLDNN TK 911 14,550 560,000 3,700,0

C TK 641 8,000 14,550C TK 642 6,550 3,125,4

1. Tng DT BH v cc DV 3,700,0002. GVHB 560,000

3. LN gp 3,140,0004. CP BH (TK 641) 8,000

5. CP QLDN (TL 642) 6,550

6. LN t H KD 3,125,4507. LN khc 2,000

8. Chi ph khc 2,000

9. Tng LN trc thu 3,125,450

10. Thu TNDN hin hnh 781,36311. LN sau thu 2,344,088

Yu cu 4: Lp bng cn i k ton cui k

III. N phi tr

IV. Ngun vn CSH

I. TSNH

II. TSDH

Ngun vnTi sn

TK 133 TK 3331

TK 511

TK 911



21/35


BT2) Cng ty thng mi P, hch ton hng tn kho theo pp KKTX, tnh thu GTGT thep pp khu trSD u T6TK 111 10,500,000 TK 311

TK 112 28,000,000 TK 315

TK 131-A (d n) 4,700,000 TK 131-B (d c) 800,000TK 331-Y (d n) 700,000 TK 331-X (d c)TK 156 10,200,000 TK 341

TK 157 X TK 411

TK 211 16,000,000 TK 414

TK 213 7,500,000 TK 421

TK 214 (4,800,000) TK 441

83,200,000

Yu cu 1: Tm XX = 141,200,000 - 73,600,000 = 76,600,000

Yu cu 2: nh khon cc nghip v kinh t pht sinh trong T61. Mua 1 l hngca cty Y tr gi 1,300,000, thu 130,000, tin hng tr vo tin ng trc', cn li k nHng NK y , CP vc tt=TM 22,000(+thu 10%)

1.a N TK 1561 1,300,000 700,000 1,430,000N TK 133 130,000 730,000C TK 331-Y 1,430,000

1.b N TK 1562 20,000N TK 133 2,000

C TK 111 22,000

2. Mua 1 l hng tr gi 600,000, thu 60,000, tin hng cha tt cho cty X. Hng NK y , CP vc tt=TM16,500 (+thu 10%)2.a N TK 1561 600,000

N TK 133 60,000C TK 331-Y 660,000

2.b N TK 1562 15,000N TK 133 1,500

C TK 111 16,500

3. XK bn ton b s hng nv1, gi bn cha thu 1,600,000-thu 10%, tin hng tr vo tin Cty B ntrc', cn li B k nGVHB N TK 632 600,000 1,760,000 800,000

C TK 1561 600,000 960,000

DT N TK 131-B 1,760,000C TK 511 1,600,000

C TK 3331 160,000

4. XK bn ton b s hng NK nv2 cho cty C, tr gi l hng cha thu 900,000-thu 10%, tin hng thubng CK, NH gi giy bo cGVBH N TK 632 600,000

C TK 1561 600,000

DT N TK 112 990,000C TK 511 900,000

C TK 3331 90,000

4,900,000

4,500,000

4,000,000

6,000,000

TK 331-Y

TK 131-B

100,000,000

4,600,000

1,400,000

15,000,000

141,200,000



22/35


5. XK bn 1 s hng cho cty D, tr gi vn 950,000, tr gi bn cha thu 1,200,000-thu 10%, D k nGVBH N TK 632 950,000

C TK 1561 950,000

DT N TK 131-D 1,320,000C TK 511 1,200,000

C TK 3331 120,000

6. Cty A tr n tin hng k trc'. Chuyn tr thng tin vay ngn hn 900,000-vay di hn 2,100,000N TK 112 1,700,000N TK 311 900,000N TK 315 2,100,000

C TK 131-A 4,700,000

7. Nhn tin ng trc' ca cty E 150,000=TM v nhp quN TK 111 150,000

C TK 131-E 150,000

8. CP pht sinh trong ka. Lng phi tr: nvBH 40,000 - nv QLDN 65,000. Cc khon BHXH-BHYT-BHTN-KPC trch theo t l qunh. Doanh nghip tr cho CBCNV bng TM 80,000

a.1 N TK 641 40,000N TK 642 65,000

C TK 334-lg 105,000

a.2 N TK 641 9,200N TK 642 14,950N TK 334-lg 9,975

C TK 338 34,125

a.3 N TK 334 80,000C TK 111 80,000

b. Trch KH bp BH 15,000 bp QLDN 10,000N TK 641 15,000N TK 642 10,000

C TK 214 25,000

c. CP DV mua ngoi tt=TM 55,000-thu 10%. Pb cho bp BH 40%, bp QLDN 60%N TK 641 20,000N TK 642 30,000N TK 133 5,000

C TK 111 55,000

9. Phn b ton b CP thu mua pht sinh trong k vo gi vnN TK 632 35,000

C TK 1562 35,000

10. Khu tr thu GTGT u vo, xc nh thu GTGT phi np trong k

(1.a) 130,000 160,000 (3

(1.b) 2,000 90,000 (4

(2.a) 60,000 120,000 (5

(2.b) 1,500

(8.c) 5,000

198,500 198,500 198,500 370,0

171,5

TK 3331TK 133



23/35


N TK 3331 198,500C TK 133 198,500 Khu tr thu

N TK 3331 171,500C TK 111 171,500 Thu GTGT phi np trong k

Yu cu 3: X KQKD trong k bit thu sut TNDN 25%Kt chuyn doanh thu

N TK 511 3,700,000 1,600,0C TK 911 3,700,000 900,0Kt chuyn gi vn 1,200,0N TK 911 2,185,000 3,700,0

C TK 632 2,185,000

Kt chuyn chi ph BH & QLDNN TK 911 204,150 2,185,000 3,700,0

C TK 641 84,200 204,150

C TK 642 119,950 1,310,8

1. Tng DT BH v cc DV 3,700,0002. GVHB 2,185,000

3. LN gp 1,515,0004. CP BH (TK 641) 84,200

5. CP QLDN (TL 642) 119,950

6. LN t H KD 1,310,8507. LN khc 0

8. Chi ph khc 0

9. Tng LN trc thu 1,310,85010. Thu TNDN hin hnh 327,71311. LN sau thu 983,138

Yu cu 4: Lp bng cn i k ton cui k

III. N phi tr

IV. Ngun vn CSHII. TSDH

Ti snI. TSNH

Ngun vn

TK 511

TK 911



24/35


BT1) Cty A hch ton hng tn kho theo pp KKTX, tnh thu GTGT theo pp khu trTnh hnh u T3SDK TK 421 320,000

TK 4211 200,000

TK 4212 120,000LN tm pp trong nm N-1Trch qu khen thng phc li 30,000Trch qu TPT 60,000B sung NVKD 40,000Chia lin doanh 70,000

Yu cu 1: Lp bng pp li nhun nm N-1N TK 4211 200,000

C TK 353 30,000

C TK 414 60,000

C TK 411 40,000

C TK 3388 70,000Yu cu 2: nh khon cc nv KT pht sinh1. XK bn tt 1 l hng, tr gi XK 700,000, tr gi bn cha thu 880,000-thu 10%. KH R cha ttGVHB N TK 632 700,000

C TK 1561 700,000

DT N TK 131-R 968,000C TK 511 880,000

C TK 3331 88,000

2. Mua 1 l hng cty V, tr gi cha thu 180,000-thu 10%, cha tt tin. X l s hng nh sau:a. Bn giao tay 3 1/3 l hng vi gi cha thu 75,000-thu 10%, tin hng thu=CKGVHB N TK 632 60,000

N TK 133 6,000C TK 331-V 66,000

DT N TK 112 82,500C TK 511 75,000

C TK 3331 7,500

b. Gi i l T 1/3 s hng, gi bn cha thu 80,000-thu 10%, HH i l 8% gi bn cha thuN TK 157-T 60,000N TK 133 6,000

C TK 331-V 66,000

c. S cn li NK, pht hin thiu tr gi hng 2,000 cha thu. CP vc tt=T 1,100(+thu 10%)

NK N TK 1561 58,000N TK 1381 2,000N TK 133 6,000

C TK 331-V 66,000

CP vc N TK 1562 1,000N TK 133 100

C TK 141 1,100

BI TP TNG HP



25/35


3. Nhn c chng t NHa. KH R tt tin nv 1

N TK 112 968,000C TK 131-R 968,000

b. i l T tt tin, thu HH i l 10%GVHB N TK 632 60,000

C TK 157-T 60,000DT N TK 112 80,960N TK 641 6,400N TK 133 640

C TK 511 80,000

C TK 3331 8,000

4. XK bn hng tr gp cho KH X, tr gi XK 45,000-li tr gp 11,000-thu GTGT 5,500 - tng gi tt 71,500bn mua tt ln u=TM 20,000GVHB N TK 632 45,000

C TK 1561 45,000

DT N TK 111 20,000

N TK 131-X 51,500C TK 511 55,000

C TK 3387 11,000

C TK 3331 5,500

5. XK gi bn cho cty P 1 s hng tr gi XK 165,000 - gi bn cha thu 216,000-thu 10%. CP vc tr thaybn mua = TM 2,200 thu 200XKGB N TK 157-P 165,000

C TK 1561 165,000

CP vc N TK 1388-P 2,200C TK 111 2,200

6. Nhn c tin hng gi i l k trc'=TM 161,920-thu 10%, HH i l 8%/gi bn cha thu, gi vn hngi l 125,000GVHB N TK 632 125,000

C TK 1561 125,000

DT N TK 111 161,920N TK 641 12,800N TK 133 1,280

C TK 511 160,000

C TK 3331 16,000

7. Cty P tr tin hng v CP qua TKNH, NH gi giy bo CXKGB N TK 632 165,000

C TK 157-P 165,000DT N TK 112 239,800

C TK 511 216,000

C TK 3331 21,600

C TK 1388-P 2,200

8. Nhn bn i l 1 l hng ca cty G, tr gi bn cha thu 120,000-thu 10%, HH i l 8%N TK 003-G 132,000



26/35


9. Tr n NB B tin mua hng k trc'=CK, giy bo N ca NH 117,600, CK tt c hng 2%N TK 331-B 120,000

C TK 515 2,400

C TK 112 117,600

10. KH tt tin mua l hng n k trc'=CK giy bo C ca NH 108,900, CKTT cho KH 1%N TK 112 108,900

N TK 635 1,100C TK 131 110,00011. Bn 1/2 l hng nhn bn i l ca cty G thu=TM, GTGT HH i l 10%

N TK 111 66,000C TK 511 4,800

C TK 3331 480

C TK 331-G 60,720

12. Cty P thng bo c 21,600 tr gi HH sai quy nh, P t chi mua v tr li, 40,000 tr gi hng ho kmphm cht yu cu gim gi 10%. DN ng chuyn hng v NK ng thi dng TGNH tr cho Cty P GVHB N TK 1561 16,500

C TK 632 16,500

DT N TK 511 21,600N TK 532 4,000N TK 3331 2,560

C TK 112 28,160

13. Trong k chi ph pht sinh nh sau:a. Lng phi tr nvBH 50,000 - QLDN 40,000 - trsich BHXH-BHYT-BHTN-KPC theo t l quy nha.1 N TK 641 50,000

N TK 642 40,000C TK 334 90,000

a.2 N TK 641 11,500N TK 642 9,200N TK 334 8,550

N TK 338 29,250b. KH TSC phc v BH 12,000, QLDN 10,000

N TK 641 12,000N TK 642 10,000

C TK 214 22,000

c. XK cc-dc phc v BH 1,000, QLDN 1,200 bit rng cc-dc ny pb cho T4N TK 641 1,000N TK 642 1,200

C TK 153 2,200

d. CP QC tr=CK cho i truyn hnh 35,000 cha thu 10%N TK 6417 35,000N TK 133 3,500

C TK 112 38,500

e. CP tip khch ngoi giao ca BG chi=TM 10,000N TK 6428 10,000

C TK 111 10,000



27/35


f. CP dv mua ngoi phi tr 30,000, thu GTGT 10%, pb cho h BH 60%, QLDN 40%N TK 641 18,000N TK 642 12,000N TK 133 3,000

N TK 331 33,000g. Tm x CP thu TNDN hin hnh 10,000

N TK 8211 10,000C TK 3334 10,00014. Quyt ton nm N-1 c duyt, cng nhn s LN thc hin ca nm v p/ pp LN chnh thc nh sau:

Tng li nhun: 320,000+ Trch qu TPT 20% + Trch qu DPTC 15%+ Chia lin doanh 40% + Bo ton vn KD 15%+ Trch qu KTPL 10%

T l duyt S tin duy Chnh lchChia lin doanh 40% 128,000 58,000

Qu TPT 20% 64,000 4,000Qu DPTC 15% 48,000 48,000

Qu KTPL 10% 32,000 2,000Bo ton vn KD 15% 48,000 8,000

100% 320,000 120,000B sung LNPP

N TK 4212 120,000C TK 3388 58,000

C TK 414 4,000

C TK 415 48,000

C TK 353 2,000

C TK 411 8,000

Yu cu 3: X KQKD trong k v Lp BCKQKD bit CP thu mua c pb ht cho hng tiu th trong k(nv2) N TK 632 1,000

C TK 1562 1,000

(1) 700,000 16,500 (12) 880,000 (1)

(2.a) 60,000 75,000 (2.a)

(3.b) 60,000 80,000 (3.b)

(4) 45,000 55,000 (4)

(6) 125,000 160,000 (6)

(7) 165,000 216,000 (7)

(yc3) 1,000 4,800 (11)

1,139,500 1,470,800

S tin trch 201170,000

60,000

0

30,00040,000

200,000

ND

TK 632 TK 511



28/35


1. Doanh thu BH v cc DV (TK 511) 1,470,800

2. Cc khon gim tr DT (TK 521-531-532) 25,6001,445,200

4. GVHB (TK 632) 1,139,500

305,700

6. Doanh thu H TC (TK 515) 5,3707. CP TC (TK 635) 1,1008. CP BH (TK 641)

9. CP QLDN (TK 642)

145,070 145,07011. Thu nhp khc (TK 711) 012. Chi ph khc (TK 811) 0

0145,070 145,070

Chi ph thu TNDN hin hnh (TK 8211) 10,000135,070

u cu 4:Tnh thu GTGT u vo c khu tr trong k, X s thu GTGT cn phi np hoc cn c khu tr k s

Bt ton khu tr thu (2.a) 6,000 88,000 (1)N TK 33331 26,470 (2.b) 6000 (12) 2,560 7,500 (2.a

C TK 133 26,470 (2.c) 6,000 8,000 (3.b

S thu GTGT cn phi np l: 118,050 (3.b) 640 5,500 (4)(6) 1,280 16,000 (6)

(13.d)3,500 21,600 (7)

(13.f) 3,000 480 (11)

26,470 26,470 26,470 144,520

118,050

TK 3331TK 133

CH TIU K NY

Doanh thu thun BH & cc DV

Li nhun gp v BH & cc DV

Li nhun thun t H KD

Li nhun khcTng LN KT trc thu

LI NHUN SAU THU TNDN

164,900



29/35


BT2) Cty thng mi SVY KD HH Y, hch ton hng tn kho theo pp KKTX, tnh thu GTGT theo pp khu, x gi vn HH xut kho theo pp LIFO (Thu GTGT & hoa hng i l 10%)SDK TK 1561 (200v) 500,000 TK 131-CtyM-D n 165,000

TK 157 - i l H 270,000 TK 131-CtyG-D c 22,000TK 003 - Cty V 440,000 TK 331-CtyK-D c 300,000

Yu cu 1: nh khon

1) 2/10. XK bn trc tip cho Cty G 80 v hng Y, gi bn cha thu 4,000. Tin hng tr vo tin ttrc', s cn li KH k nGVHB N TK 632 200,000 200*2,500 80*2,500

C TK 1561 200,000 120*2,500

DT N TK 331-G 352,000C TK 511 320,000 352,000 22,000

C TK 3331 32,000 330,000

2) 4/10. Mua NK 1 l hng ca Cty T, SL 100 n gi (+thu 10%) 3,300. Tin hng tt 1/2=CK, s cn litr vo thng sau. NK pht hin thiu 5v HH cha x nn. CP vc tt=tin T 3,850 (+thu 10%)

N TK 1561 285,000N TK 1381 15,000 120*2,500

N TK 133 30,000 95*3,000C TK 112 165,000

C TK 331-T 165,000

N TK 1562 3,500N TK 133 350

C TK 141 3,850

3) 7/10. Nhn c chng t NH do i l H tt ton b tin hng sau khi tr hoa hng. Gi bn chathu 350,000. hoa hng i l trn gi bn cha thu l 8%GVHB N TK 632 270,000

C TK 1561 270,000

DT N TK 1561 354,200

N TK 1381 28,000N TK 133 2,800

C TK 511 350,000

C TK 3331 35,000

4) 8/10. Cty G tr li 6 v hng Y km cht lng. Cty chp nhn gim tr cng n v nh G gi h GVHB N TK 1561 15,000

C TK 632 15,000 120*2,500 6*2,500

DT N TK 511 24,000 95*3,000N TK 133 2,400 114*2,500

C TK 131-G 26,400 95*3,000

5) 11/10. bin bn x nn thiu nv2 l do li cn b vn chuyn nn bt bi thng theo tng gi tt

N TK 1388 16,500C TK 1381 15,000

C TK 133 1,500

6) 14/10. XK bn 1/2 s hng nhn bn i l Cty V thu=TM. Hoa hng i l 9%/gi bn cha thua. C TK 003-V 220,000b. N TK 111 220,000

C TK 5113 18,000

C TK 3331 1,800

C TK 331-V 200,200

TK 1561

TK 1561

TK 1561

TK 131-G



30/35


7) 17/10. TT tin n cho Cty K=CK c hng chit khu 1,5% nhng K cha tra. N TK 331-K 300,000

C TK 112 300,000

b. N TK 1388 4,500C TK 515 4,500

8) 19/10. XK 110v hng Y gi bn cho Cty P gi bn cha thu 4,800. CP vc cty tt=TM 1,760(+thu 10%)

a. N TK 157 322,500C TK 1561 322,500 114*2,500 95*3,000b. N TK 1562 1,600 95*3,000 .+15*2,500

N TK 133 160 99*2,500C TK 111 1,760

9) 22/10. Nhng bn p/tin vt thuc bp BH nguyn gi 558,000 hao mn lu k 208,000 (ht T9)T/g hu dng 10 nm. KH E chp nhn mua gi+thu l 462,000. CP nhng bn 4,180 (+thu 10%)Nguyn gi TSC 558,000KH 1 nm 55,800KH 1 thng 4,650

KH trong thng 10 3,150 21 ngy GTCL: 558,000 - 211,150 = 346,850

T ng KH: 208,000 + 3,150 = 211,150Xo s N TK 811 346,850TS N TK 214 211,150

C TK 211 558,000

DT N TK 131-E 462,000NB TS C TK 711 420,000

C TK 3331 42,000

CP NB N TK 811 3,800N TK 133 380

C TK 111 4,180

10) 25/10. mua 150v hng Y ca Cty D, n gi mua cha thu 2,900 tin hng cha tt. Cty bn giao tay

cho KH Q tng gi tr hng bn 480,000(cha thu). KH Q tt=CK sau khi tr CK 1%GVHB N TK 632 435,000

N TK 133 43,500C TK 331-P 478,500

DT N TK 112 522,720N TK 635 5,280

C TK 511 480,000

C TK 3331 48,000

11) 26/10. Nhn c TGNH cho khon gim gi 5% trn tng tr gi l hng (+thu 10%) 198,000 mua NKt NB X ngy 28/9/2010

N TK 112 9,900C TK 1561 9,000

C TK 133 900

12) 28/10 KH P thng bo nhn c s hng g bn v chp nhn ttGVHB N TK 632 322,500

C TK 157-P 322,500

DT N TK 131 580,000C TK 511 528,000

TK 1561



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13) 30/10. pb ton b CP thu mua pht sinh cho GV hng tiu th trong kN TK 632 3,500

C TK 1562 3,500

14) 31/10. CP pht sinh trong thng nh sau:a. X lg phi tr bp BH 30,000 - bp QL 35,000

N TK 641 30,000

N TK 642 35,000C TK 334-lg 65,000b. Cc khon BHXH - BHYT - BHTN - KPC trch t l theo quy nh

N TK 641 6,900N TK 642 8,050N TK 334-lg 6,175 9,5%

C TK 338 21,125

c. CPKH T9: BH 12,000 - QL 10,000 (TSC p dng pp KH u v Cty ko c bin ng v TSC)T10 B TS ko c 0

B TS nv9 4,650 - 3,150 = 1,500KH bp BH: 12,000 - 1,500 = 10,500

KH bp QL: 10,000 - 0 = 10,000N TK 641 10,500N TK 642 10,000

C TK 214 20,500

d. CP DV mua ngoi p/tr bao gm c thu GTGT: 8,800 pb bp BH 40%, bp QL 60%N TK 6417 3,200N TK 6427 4,800N TK 133 800

C TK 331 8,800

e. X thu TN DN 25%N TK 8211 96,630

C TK 3334 96,630

Yu cu 2: Lp BC KQKD



4. GVHB (TK 632) 1,216,000

456,0006. Doanh thu H TC (TK 515) 4,5007. CP TC (TK 635) 5,280

8. CP BH (TK 641) 80,2009. CP QLDN (TK 642) 57,850

317,170 317,17011. Thu nhp khc (TK 711) 420,00012. Chi ph khc (TK 811) 350,650

69,350 69,350386,520

Chi ph thu TNDN hin hnh (TK 8211) 96,630289,890

23%

CH TIU


Li nhun thun t H KD

Li nhun khc


Tng LN KT trc thu

LI NHUN SAU THU TNDN

K NY



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BT3) Cng ty Thng mi v u t ABC kinh doanh HH X hch ton hng tn kho theo pp KKTXTnh thu GTGT teo pp khu tr, X GV HH XK theo pp LIFO, AD KH u theo pp ng thng cho TSCSDK: TK 1561 (200v) 700,000 TK 151 (100v) 380,000

TK 157-i l H (80 v) 272,000 TK 003-S (120v) 528,000TK 131-K (d n) 450,000 TK 131-M (d c) 204,000

Yu cu 1: nh khon cc nghip v kinh t

1. 1/8 Tip nhn vn gp di hn TSC ca cty Y tr gi 1,000,000 . CP tip nhn, lp t cha thu 10%4,400 tt=TM. TSC a vo sd ti bp QLDN vi t/g hu dng 10 nm1.a N TK 211 1,000,000

C TK 411 1,000,000

1.b N TK 211 4000N TK 133 400

C TK 111 4,400

2. 3/8 NK ton b hng i ng k trc'. Khi NK pht hin thiu 5v cha r nn. CP vc cha tt cho cty vt gi H+thu 10% l 13,2002.a N TK 1561 361,000 (95*3,800)

N TK 1381 19,000 (5*3800)

N TK 133 38,000C TK 151 418,0002.b N TK 1562 12,000

N TK 133 1,200C TK 331-A.vt 13,200

3. 5/8 XK 120v hng gi bn cho KH B , n gi cha thu l 4,200. VP vc tt=T 3,850 +thu 10%XKGB N TK 157-B 448,500

C TK 1561 448,500 200*3,500 95*3,800

CP v/c N TK 331-D 3,500 95*3,800 25*3,500N TK 133 350 175*3,500

C TK 141 3,850

4. 7/8 Bin bn x nn thiu nv2 l do li nv thu mua nn quyt nh tr lng N TK 334 20,900C TK 1381 19,000

C TK 133 1,900

5. 8/8 Mua 400v hh ca cty C, n gi cha thu 3,700, tin hng cha tt. Ton b l hng bn giao tay cho KH vi tng gi tr cha thu 1,600,000. E tt=CK sau khi tr chit khu 1% c hngGVHB N TK 632 1,480,000

N TK 133 148,000C TK 331-C 1,628,000

DT N TK 112 1,742,400N TK 635 17,600

C TK 511 1,600,000C TK 3331 ...160,000

6. 10/8 KH B thng bo nhn c l hng v chp nhn ttGVHB N TK 632 448,500

C TK 157-P 448,500

DT N TK 131-B 554,400C TK 511 504,000

C TK 3331 50,400

TK 1561



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7. 13/8 XK bn tt 160v hng cho KH M, gi bn cha thu 4,000. M tt=CK sau khi tr tin ng trc'GVHB N TK 632 560,000

C TK 1561 560,000 175*3,500 160*3,500

DT N TK 112 704,000 15*3,500C TK 511 640,000

C TK 3331 64,000 704,000 204,000

504,0008. 15/8 KH K tt=CK ln tr gp u tin cho l hng mua ngy 15/7. Bit t/g tr gp u l 3 nm vo ngyhng thng v mc li tr gp pb hng thng ca l hng l 2,000TK 131-K (d n) 450,000Tr gp u/nm 150,000Li phn b/thng 2,000Tr gp N TK 112 150,000

C TK 131-K 150,000

Pb li N TK 3387 2,000C TK 515 2,000

9. 17/8 nhng bn TSC ti bp BH thu=CK 49,555 (+thu 10%), nguyn gi TS 74,400, t/g sd 4 nm bt

t ngy 1/7/2009Nguyn gi TSC 74,000 1/7/2009 --> 1/7/2011: 2 nmKhu hao nm 18,500 1/7/2011 --> 1/8/2011: 1 thngKhu hao thng 1,542 1/8/2011 --> 17/8/2011: 17 ngyGi tr khu hao tnh n thi im 17/8/2011: 37,000 + 1,542 + 845 = 39,387Gi tr cn li: 74,000 - 39,387 = 34,613Xo s N TK 811 34,613TS N TK 214 39,387

C TK 211 74,000

DT N TK 131-E 49,555NB TS C TK 711 45,050

C TK 3331 4,50510. 20/8 KH B (nv6) tr li 8 v hng km cht lng, cty chp nhn gim tr cng n cho B v nh gi GVHB N TK 1561 28,000

C TK 632 28,000 175*3,500

DT N TK 511 33,600 8*3,500N TK 133 3,360 183*3,500

C TK 131-G 36,960

11. 25/8 i l H thng bo bn c ton b l hng v tt=CK. n gi bn 4,300, HH i l 5%GVHB N TK 632 272,000

TK 157-i l H 272,000DT N TK 112 359,480

N TK 635 17,200N TK 133 1,720

C TK 511 344,000

C TK 3331 34,400

12. 27/8 KH B tt ton b s tin cn n =CKN TK 112 517,440 (6) 554,400 36,960 (10)

C TK 131-G 517,440 517,440

TK 131-M

TK 131-B

TK 1561

TK 1561



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13. 28/8 XK tr li ton b s hng nhn bn i l ca cty S do ko bn cC TK 003-S 528,000

14. 30/8 Phn b ton b chi ph thu mua trong k cho gi vn hng bnN TK 632 12,000

C TK 1562 12,000

15. 31/8 CP pht sinh trong thng nh sau:a. Lng phi tr bp BH 50,000 - QLDN 40,000

N TK 641 50,000N TK 642 40,000

N TK 334-lg 90,000b. Cc khon BHXH-BHYT-BHTN-KPC trch theo t l quy nh

N TK 641 11,500N TK 642 9,200N TK 334-lg 8,550 9,5%

C TK 338 29,250

c. Bng pb KH TSC T7: BH 14,250 - QLDN 12,630 - T7 ko c bin ng TSCT8 B TS nv1 8,367 BP QLDN

Nguyn gi ti sn 1,004,000KH/nm 100,400KH/thng 8,367

B TS nv9 1,542 - 845 = 697 BP BHNguyn gi TSC 74,000Khu hao nm 18,500Khu hao thng 1,542

KH bp BH: 14,250 - 697 = 13,553

KH bp QL: 12,630 - 8,367 = 4,263

N TK 641 13,553N TK 642 4,263

C TK 214 17,816

d. CP dv mua ngoi tr=TM(+thu 10%) 9,900 pb bp BH 60% - QLDN 40%N TK 6417 5,400N TK 6427 3,600N TK 133 900

C TK 331 9,900

23%



35/35


Yu cu 2: Lp BC KQKD



4. GVHB (TK 632) 2,744,500

309,9006. Doanh thu H TC (TK 515) 2,0007. CP TC (TK 635) 34,800

8. CP BH (TK 641) 80,453

9. CP QLDN (TK 642) 57,063

139,584 139,58411. Thu nhp khc (TK 711) 45,05012. Chi ph khc (TK 811) 34,613

10,437 10,437150,021150,021LI NHUN SAU THU TNDN

Tng LN KT trc thuLi nhun khc

Li nhun thun t H KD



CH TIU K NY

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