http://tinyurl.com/AboutBST Link video hng dn: http://youtu.be/89CgEJm7haI Di y l hng dn gii dng bi ny. Nu cc bn pht hin ra sai st hoc cn b sung g th vui lng contact anh theo nick FB sau: https://www.facebook.com/ZacrakaTrng c Thng, ACCA 1.Ngy02/01/NCngtysnxutA thchin giaodchchuyn khon choCngty thng mi B vay 500tr thi hn 03 nm, li sut 12%/ nm tr nh k cui nm. Ngy 05/01/N bn vay chuyn khon tr trc ton b s tin li ca 03 nm l 180 tr.Yu cu: K ton Cng ty A ghi nhn cc yu t bo co ti chnh i vi giao dch trn nh th no nu p dng nguyn tc k ton dn tch vi k k ton l qu, ti cc thi im sau: a/ Chuyn tin cho bn vay? b/ Nhn thanh ton tin li ca 03 nm? c/ Cui mi qu nm N? Yu cu: K ton Cng ty B ghi nhn cc yu t bo co ti chnh i vi giao dch trn nh th no nu p dng nguyn tc k ton dn tch vi k k ton l qu, ti cc thi im sau: a/ Nhn tin vay? b/ Thanh ton tin li ca 03 nm? c/ Cui mi qu nm N? 2. Cng ty M thng 12/N bn hng cho cng ty K vi gi bn 100tr, gi vn 80tr. Cng ty K thanh ton ngay 60tr ng bng tin mt, s cn li thanh ton vo thng 1/N+1. K ton ghi s nh sau (k ton dn tch): (1)N TK hng ha gi bn: 80tr C TK hng ha: 80tr (2)N TK Tin mt: 60tr C TK nhn ng trc ca khch hng 60tr Yu cu: - Cng ty ghi s theo cc bt ton no l ng? - Sai st ny nh hng th no n ch tiu trn BCKT v BCKQKD ca cng ty M lp ti cui thng 12/N. http://tinyurl.com/AboutBST 3. T7/N cng ty k H mua 150 cn h ca mt ch u t vi mc ch cho thu. Cng ty chuyn khon ngay 50% gi tr hp ng (140 t). Phn cn li s tr bng tin mt khi nhn c nh vo T2/N+1. Thi im k H, cng ty ghi:BS u t tng 280 t TGNH gim 140 t Phi tr NB tng 140 t. Theo bn nh vy ng khng? Ti sao? a ra cch ghi nhn khc ca bn (nu c). 4. Doanh nghip X trong qu I/N thc hin sn xut th sn phm mi v em bn nhng khng c th trng chp nhn nn khng bn c. Tng chi ph tin mt chi l 200tr.Yu cu: gip k ton x l tnh hung trn trong vic ghi nhn cc yu t ti chnh v gii thch ti sao anh (ch) li t vn nh vy? 5. Cng ty X ngy 31/12/N kim k v pht hin mt l hng ha hng, xc nh khng cn gi tr s dng nn xc sut cao l khng bn c. Tr gi gc ca l hng l 50tr.Yu cu: gip k ton x l tnh hung trn trong vic ghi nhn cc yu t ti chnh v gii thch ti sao anh (ch) li t vn nh vy? 6. Nm N cng ty A mua thit b sn xut vi gi 1.900tr ng, chi ph vn chuyn lp t chy th l 100tr. Thit b c a vo s dng v khu hao t 01/N vi thi gian 10 nm theo phng php ng thng. Gi tr thanh l thu hi bng 0.31/12/N gi tr th trng ca thit b l 1.800tr.Yu cu: xc nh gi tr ca thit b sn xut ti thi im ghi nhn ban u v kt thc k k ton nm N. 7. Cng ty X mua t phc v i li ca gim c vo ngy 17/09/N vi cc thng tin: - Mua theo phng thc tr gp. Li tr gp l 8.5%/nm; thi gian tr gp l 3 nm.- Gi mua tr ngay l 1,2 t. L ph trc b l 10%.- Chi ph vn chuyn lp t chy th l 35tr. - Thi gian s dng t u thng 10/N. - Thi gian s dng c tnh l 5 nm. - Chi ph thanh l c tnh bng 0. Yu cu: ??? http://tinyurl.com/AboutBST