1. BAP AN BE TID KE ToAN TAl cHiNH HP3
A '
Cau 1(2,5 diem): Dvt: 1.000d. (IOdinh khoan * O,25diemldinhkhoan = 2,5diem)
1. Chi phi bao hanh cong trinh B: - Chi phi nhan cong:
- Chi phi v~t lieu: NqTK622: 75.000
NqTK621: 200.000 C6 TK 334: 75.000
C6 TK 152: 200.000
- Chi phi may thi cong: - Chi phi san xuat chung:
NqTK 623: 50.000 NqTK 627: 25.000
Nq TK 133: 5.000 C6 TK 111: 25.000
C6 TK 112: 55.000
- Cong tac bao hanh hoan thanh: - Ban giao cho chit dau tu khoi hrong bao hanh
NqTK 154: 350.000 cong trinh dffhoan thanh:
C6 TK621: 200.000 Nq TK 352: 350.000
C6 TK 622: 75.000 C6 TK 154: 350.000
C6 TK 623: 50.000
C6 TK627: 25.000
2. Nhan so tien ~% gia tri cong trinh do ben 3. ~~ tien cong trinh do ben chit dau tu
chit dau illchuyen tra: chuyen tra:
Nq TK 112: 200.000 Nq TK 112: 600.000
C6 TK 131: 200.000 C6 TK 131: 600.000
4. - Trich l~p du phong cho nam N+ 1: - Hoan nhsp du phong cong trinh A va B:
Nq TK 627: 100.000 NqTK 352: 450.000
C6 TK 352 (cong trinh C): + Cong trinh A: 200.000
100.000 + Cong trinh B: 250.000
C6 TK 711: 450.000
.Cau 2 (2,5 them): (Dvt: 1.000d).
1.Xac dinh anh huang do ap dung h6i t6 thay d6i chinh sach k~ toan:
- Cac chi tieu thuoc Bao cao k~t qua hoat dQngkinh doanh (0,5 di~m):
Bi€u chinh cot "Nam tnroc":
+ Gia ~6n hang ban giam: 50.qOO.
+ Loi nhuan ke toan truac thue tang: 50.000.
+ Chi phi thu~ TNDN hien hanh tang: 10.000.
+ Lqi nhu~ sau thu~ TND~taq.g:40.000. ?
- Cac chi tieu thuQcBang can doi ke toan (0,5 diem):
Bi€u chinh cot "s6 d~u nam'"
+ Chi tieu "Hang t6n kho" tang: 50.000.
+ Chi tieu "Thue & cac khoan phai ~QPNha nuac" tang: 10.000.
+ Chi tieu "Lqi nhu~ chua phan phoi" tang: 40.000.
,
2. Trinh bay gia tri cac chi tieu dffdieu chinh: (10ct (co dieu chinh) * O,15dlct = 1,5d)
Bao cao ket Qua hoat dong kinh doanh nam N+1
Chi tieu Nam na_y Nam trU'(Yc
- Doanh thu ban hfmg va cun_gCaJ2_dich Vl 18.000.000 17.500.000
- Gia von hang ban 16.000.000 16.050.000
- Lqi nh~n ke toan truac thue TNDN 2.000.000 1.550.000
- Chi phi thue TNDN hi~n hanh 400.000 310.000
- Lqi nh~n sau thue TNDN 1.600.000 1.240.000
Bang can doi k~ toan nam N+l
Chi tieu So cuoi nam So dau nam
- Hang ton kho 1.250.000 1.400.000
- Thue va cac khoan phai nQpNha nuac 90.000 150.000
- Lqi nh~n chua phan phoi 210.000 250.000
KTDN_KTTC3_DHCQ_Bl TRANG 3/2_MD 04052015 003
2. Cfiu 3 (2,5 di~m): (Dvt: 1.000d). (4dk *0,5 didmldk + 1 chi lieu *0,5 diJm/Chitieu = 2,5 didm)
1. Mua Uti san cua cong ty T b~g ti~n giri ngan hang:
NQ'TK 221: 18.000.000
C6 TK 112: 18.000.000
2. Phat hanh trai phieu d~ thanh tom cho cong ty T:
NQ'TK 221: 4.000.000
C6 TK 343 (1): 4.000.000
3. Chuyen ti~n gill ngan hang mua cac khoan no phai thu cua cong ty T:
Gia tri cac khoan no
phai thu hien tai
= 1.200.000
= 1.020.000
NQ'TK 221: 1.020.000
C6 TK 112: 1.020.000
4. Chi phi phat sinh lien quan dSn viec hop nhfit kinh doanh:
NQ'TK 221: 200.000
C6 TK 111: 120.000
C6 TK 112: 80.000
Cau 4 (Dvt: 1.000 d6ng) :
Gia tri hop ly cua
khoan no phai thu
DVphong no
phai thu kh6 doi
150.000
Chi phi dir tinh
d~ thu h6i no
30.000
1. Dinh khoan: (3dkx 0,2dldk = 0,6d)
1) Loai tnr khoan dAu tu vao cong ty con: 2) Tach loi ich c6 dong khong kiem soat:
NQ'"V6n g6p cua chu sa htru": 5.000.000 NQ'"V6n g6p cua chu sa htru": 3.000.000
C6 "DAu tu vao cong ty con: 5.000.000 C6 "LQ'iich c6 dong khonz KS": 3.000.000
3) Phan b61Q'i nhuan sau thue:
NQ'"LN sau thue chua PP": 281.250
C6 "LQ'i ich c6 dong khong KS": 281.250
2. L~p Bang tong bQ1)cac chi tieu b(1'J)nbat (9ct x 0,2dlct = 1,8d)
Chi tieu
Cong ty Cong ty
Tang cQng
Di@u chinh S6li~u
meB con S NO' Co hQ'Pnhit
Tilisan
- PMi thu khach hang 400.000 60.000 460.000 460.000
- Hang t6n kho 1.500.000 800.000 2.300.000 2.300.000
- TSCD hOUhinh 9.500.000 5.500.000 15.000.000 15.000.000
- Dftutu vao cong ty con 5.000.000 5.000.000 5.000.000 0
- Chi phi XDCB da dan~ 2.100.000 2.100.000 2.100.000
Nguon von
- PMi tn nguai ban 500.000 300.000 800.000 800.000
- V6n gop cua chu sahOU 13.500.000 8.000.000 21.500.000 8.000.000 13.500.000
- Lqi nhu~n chua PP 1.200.000 750.000 1.950.000 281.250 1.668.750
- L.ich co dong khong KS 3.281.250 3.281.250
KTDN_KTTC3_DHCQ_B1 TRANG 4j2_MD 04052015 003
