Nguyễn Ngọc Phan Văn

1. DAP ANDE TIll HOC pHAN KE ToAN TAl CHiNH HP2. -
Cau 1: 10ct x 0,25d1ct=2,5d
Cac chi tieu tren Bang can d6i k~ toan (Dvt: 1.000d6ng)
TAl SAN S6 eu6i NGUONVON S6 eu6i
nam nam
- Tien 350.000 - Phai tra ngan han ngiroi ban 415.000
- Cac khoan tuong duong tien 150.000 - Ngiroi mua tra tien tnroc NH 50.000
- Chung khoan kinh doanh 700.000 - Doanh thu chua thirc hien NH 95.000
- Phai thu ngan han khach hang 270.000 - Thang du von co phan (l00.000)
- 'Ira Wac cho ngum ban NH 45.000
- Hang ton kho 422.000
Cau 2: (Bvt: 1.000 don~)
11LN ke toan tnroc thue:
= 9.480.000- 115.200+155.550 -7.248.000-434.800-535.500-232.450= 1.069.600 (0,25)
TN tinh thue = 1.069.600 + 45.000+20.000- 95.000= 1.039.600 (0,25)
CP Thu~ TNDN HH= 1.039.600 x 20%= 207.920 (0,25)
Tai san thu~ TN hoan lai phat sinh = 20.000 x 20% = 4.000 (0,25), , z.? _
21 BAO CAO KET QUA HOAT BONG KINH DOANH (1,5)
CHITIEU Nam nay
Doanh thu ban hang va cung cap dich vu 9.480.000
Cac khoan giam tnr doanh thu 115.200
Doanh thu thuan ve ban hang va cung cap dich vu 9.364.800
Gia v6n hang ban 7.248.000
Lei nhuan gQPve ban hang va cung cap dich vu 2.116.800
Doanh thu hoat dQng tai chinh 155.550
Chi phi hoat dQng tai chinh 232.450
Chi phi hang ban 434.800
Chi phi_quan ly doanh nghi~p 535.500
Loi nhuan thuan illhoat dQng kinh doanh 1.069.600
Tong loi nhuan ke toan truce thue 1.069.600
Chi phi thue lNDN hi~n hanh 207.920
Chi phi thue lNDN hoan l~i (4,000)
Lgi nhu~n sau thue lNDN 865.680
Cau 3 (Bvt: 1.000 d6ng) (lOdk x O,25dldk = 2,5t1)
1. Chuyen TGNH mua co phieu: 2. Nh~ thong bao Uii:
Ng TK 228 500.000 Ng TK 138 150.000
C6 TK 112 500.000 C6 TK 515
3. Nhugng ban c6 phi~u: 4. Ban BDS dau tu:
Ng TK 112 600.000 a. Ng TK 112
C6TK121 500.000 NgTK131
C6 TK 515 100.000 C6 TK 511
C6 TK 333
C6 TK 3387
150.000
200.000
1.740.000
1.680.000
168.000
92.000
KTDN_KTIC2_DHCQ_B1 TRANG 3/2 MD 04052015 005

2. 5. Lien doanh:
aI NcrTK 138 VITESCO 737.000
Co·TK 511 670.000
Co TK 333(3331) 67.000
b/- NcrTK 112 737.000
CO TK 138 VITESCO 737.000
c./ Nq TK 632 470.000
Co TK 154 470.000
1.500.000
700.000
2.200.000
12.500
b. NcrTK 632
Ng TK 214(2147)
Co TK217
c. Nq TK 632
Co TK 111
d. Nq TK 3387
Co TK 515
12.500
7.666,7
7.666,7
Can 4: (DVT: dong)
BANG TlNH NO GOC vA LAI TUNG KY THANH ToAN TrEN THUE (1 75i1)J
Nfun
Tien thue hang
Lili thue Nq g6c No thue tai chinh
nam
1,339,304,008
1 440,945,000 160,716,481 280,228,519 1,059,075,489
2 440,945,000 127,089,059 313,855,941 745,219,547
3 440,945,000 89,426,346 351,518,654 393,700,893
4 440,945,000 47,244,107 393,700,893 (0)
Tang 1,763,780,000 424,475,992 1,339,304,008
2/ Dinh khoan: (3dk x 0,25=0,75d)
- No TK 244 50.000.000
Co TK 112
- No TK 212
Co TK 341
50.000.000
1.339.304.008
1.339.304.008
- No TK 641
Co TK214
334.826.002
334.826.002
KTDN_KTTC2_DHCQ_B1 TRANG 4/2_MD 04052015 005