- Phu cAptnrc benh vien:+Khu vue thong thuong:( 100ng x 1,3 + lOng xl,S + 255ng) x l15.000d/ng x l40ng = 6.4SS.300.000d

+Khu vue h6i sire cApCUu va cham soc d~c bi~t:(lOOng x 1,3 + lOng xl,S + 255ng) x l15.000dlng x 1,5 x 56ng = 3.S92.9S0.000d

Cong: 10.381.280.0000

Cau 3: L~p d1! toan chi hQingh] nam k~ hoach:- Thue nguoi phuc vu: 5n x l25.000d/n x 2n- Nuoc uong: l50db x 2S.000dldb-n x 2n- Tai lieu: l50db x 100.000dldb-n x 2n- Ti~n xe dua don dai bieu: 1.SOO.000din x 2n- Ti~n xe DB khong luong: l50db x 30% x 600.000d- Ti~n aDB khong luong: l50db x 30% x 520.000d- Ti~n an DB khong luong: l50db x 30% x 200.000d- Chi khac: l50db x SO.OOOd

= 1.250.000d= S.400.000d

= 30.000.000d= 3.600.000d= 27.000.000d_ 23.400.000d

= 9.000.000d

= l2.000.000d

CQng: 114.650.000dCau 4: L~p d., toan chi phu cApph§u thu~t nam k~ hoach:

- Loai d~cbi~t:900c x [(4n x 2S0.000dln-c) + (5n x 200.000dln-c) + (3n x 120.000 d) In-c]

= 2.232.000.000d- Loai 1:

2.700c x [(3n x l25.000dln-c) + (3n x 90.000dln-c) + (3n x 70.000 d) In-c]= 2.308.500.000d

- Loai 2:3.150c x [(2n x 65.000dln-c) + (3n x 50.000dln-c) + (2n x 30.000 d) In-c]

= 1.071.000.000d- Loai 3:

2.250c x [(In x 50.000dln-c) + (2n x 30.000dln-c) + (2n x 15.000 d) In-c]= 3l5.000.000d

5.926.500.000ilCQng:

TCCO_TCSN_ CDCQ_B2 TRANG 4/1-MD: 101113006

nAp AN DE THI HOC pHAN:TAl CHiNH HANH CHiNH SUNGHIEP. . .Mi hoc phin: 1022316 S6 tin chi: 03Kh6a H~ dao t,o cao ding chinh quyThOi gian lam bai: 60phut (khong k~thoi gian giao dS)Su dung tai lieu: Diroc 0 Khong diroc X

Cau 1: 1.Xac djnh hao men TSCD « timg nam sfr dungNG TSCD: 240.000.000d + 2.400.000d =

- HMTSCD khi TSCD chua nang d.p:242.400.000d

242.400.000d

48.480.000illniim5nam

- HMTSCD khi TSCD da:nang d.p:Tir nam thir nh~t d~nnam thir 7 cua TSCD da:nang c~p:

242.400.000d - (48.480.000dl12t) x 25t + 280.000.000d60.200.000illniim

7nam2. Xac djnh hao men TSCD «nam (X + 4)

40.480.000dlnam 60.200.000dlnam----------------------- x 9t + ---------------------x 3t

12t1nam 12t!nam= 45.409.999,9dlniim

Cau 2:1. Xac dinh s6 gnrong b~nh binh quan, giuong b~nh d,! toan, s6 ngay trung binh sft

dung giuong b~nh va t6c dQ luan chuyen ghroug b~nh nam (N + 1):1.1. Giuang benli binh qulin:

Giuong benh= 1.360gb +

80gb x 6t12t

1.400gbbinh quan

1.2. Giuong benhdlf todn:Giirong benh 468.000ng + 540ng

= =du toan 360ng/gb

1.3. s6 ngay trung binh sit dung giuang benh:S6 ngay trung binh su 468.540ngdung giuong benh 1.400gb

1.4. T6c dr51ulin chuyin giuang b¢nh:T6c dO luan 468.000ng

chuy~n giuemg =

b~nh 40.0001bn

1.301,5gb

334,671ng/gb

- 1,7ngllbn = lOng/Ibn

2. Phy. cAp tr,!c b~nh vi~n:- S6 can bo tham gia tnJc 1 ca: (1.400gb/100gb) x 14nglgb = 196ng

TCCO_TCSN_ CDCQ_B2 TRANG 3/1-MD: 101113006

2. Ph1}.cip true b~Dh Vi~D:- S6 can be>tham gia true 1 ca: (700gb/100gb) x 13ng/gb = 91ng

- Phu cAptnrc benh vien:+Khu V\l'C thong thuong:( 100ng x 1,3 + lOng x 1,8 + 255ng) x 90.000d/ng x 63ng = 2.285.01O.000d

+Khu V\l'C h6i strc cApCUu va cham soc d~c biet:(WOng x 1,3 + lOng x 1,8 + 255ng) x 90.000d/ng x 1,5 x 28ng = 1.523.340.000d

Cong: 3.808.350.000ilCau 3: L~p d\l toan chi hQi ngh] Dam k~ hoach:

- Thue nguoi phuc vu: 4n x 125.000d/n x 2n- Nuoc uong: 100db x 27.000d/db-n x 2n- Tai lieu: 100db x 50.000d/db-n x 2n- Ti~n xe dua don dai bieu: 1.400.000d/n x 2n- Ti~n xe DB khong luang: 100db x 40% x 400.000d- Ti~n (JDB khong luang: 100db x 40% x 500.000d- Ti~n an DB khong luang: 100db x 40% x 200.000d- Chi khac: 100db x 60.000d

= 1.OOO.OOOd= 5.400.000d= 10.000.000d= 2.800.000d= 16.000.000d= 20.000.000d= 8.000.000d= 6.000.000d

CQDg: 69.200.000dCau 4: L~p d\l toan chi phu cip ph§u thu~t Dam k~ hoach:

- Loai d~c bi~t:600c x [(4n x 280.000dln-c) + (4n x 200.000dln-c) + (3n x 120.000 d) In-c]

= 1.368.000.000d- Loai 1:

1.800c x [(3n x 125.000dln-c) + (3n x 90.000dln-c) + (3n x 70.000 d) In-c]= 1.539.000.000d

- Loai 2:2.l00c x [(2n x 65.000dln-c) + (3n x 50.000dln-c) + (2n x 30.000 d) In-c]

714.000.000d

- Loai 3:1.500c x [(In x 50.000dln-c) + (2n x 30.000dln-c) + (2n x 15.000 d) In-c]

= 210.000.000d

3.831. 000. OOOdCqDg:

TCCO_TCSN_ CDCQ_B2 . TRANG 4/1-MD: 101113005

DAp AN DE THI HOC pHAN: TAl CHiNH HANH CHiNH str NGHIEP. . .Ma hQcph§n: 1022316 sa tin chi: 03Kh6a H~ dao t~o cao ding chinh quyThOi gian lam bai: 60phut (khong kS thai gian giao dS)Sir dung tai lieu: Dtroc 0 Khong diroc X

Cau 1: 1.Xac djnh hao men TSCD lr timg nam Stf dungNG TSCD: 240.000.000d + 2.400.000d =

- HMTSCD khi TSCD chua nang dp:242.400.000d

242.400.000d

= 24.240.000tlllliim10nam

- HMTSCD khi TSCD da nang d.p:+ Til nam thir nhit d€n nam thtr 6 cua TSCD da nang dp:

242.400.000d - (24.240.000dl12t) x 25t + 180.000.000d

53.128.571t11lliim7nam

+Nam thir 7 cua TSCD nang dp371.900.000d - 53.128.571d1nam x 6 nam

2. Xac djnh hao mim TSCD lr nam (X + 4)24.240.000dlnam 53.128.571d1nam

53.128. 574tf1niim

----------------------- x 9t + ---------------------x 3t12t1nam 12t1nam

31.462.142,7t11lliim

Cau2:1. Xac djnh sa giU'Ongb~nh binh quan, ghrong b~nh dv toan, sa ngay trung binh sir

dung gluoug b~nh va tac dQluan chuyen giuong b~nh nam (N + 1):1.1. Giutmg benh binh qudn:

Giirong benh = 680gb +40gb x 6t

12t= 700gb

binh quan1.2. Giutmg benh du' todn:

Giuong benh=

234.000ng + 540ng

360ng/gb= 651,5gb

du toan1.3. s6 ngay trung binh sir dung giuang benh:

se ngay trung binh S11 234.540ng=

dung giuong b~nh 700gb

1.4. r6c al} luan chuy€n giuang b¢nh:T6c de> luan 234.000ng

chuy~n giubng =

b~nh

= 335,057ng/gb

- 1,7ng/lbn 10ng/lbn20.0001bn

TCCO_TCSN_ CDCQ_B2 TRANG 3f1-MD: 101113005