Nguyễn Ngọc Phan Văn

1. DAp AN DE TID HQC pHAN KTTC
Cau 1: (0,3d x 7 dinh khoan)
.
S6 tien
Chung ill Di~n giai SHTK
NQ' C6
S6 Ngay
sa trang trutrc chuy~n sal!g
200.000
PXK71 0117 Xuat kho v~t lieu X san xuat SP 621
152 200.000
PC 111 0517 Chi tien tam ung 141 6.000
111 6.000
GBC 113 1017 Khach hang A tra tien 112 212.000
DT ghi NQ'TK 007: 10.000USD (0,2d) 131 200.000
515 12.000
PNK80 1517 Nhap kho v~t lieu X mua ngoai 152 420.000
133 42.000
112 462.000
TTTIf 50 1517 Chi phi v~ chuyen 152 5.000
133 500
141 5.500
GBN212 1717 Thanh toan tien cho nguoi ban B 331 104.500
DT ghi C6 TK 007: 5.000USD (0,2d) 635 1.500
112 106.000
PXK72 2117 Xuat kho v~t lieu dung san xuat 621 201.875
627 10.625
152 212.500
soNHAT KY CHUNG
(DVT: 1.000d)
Cau 2:
BANG TiNH vA pHAN BO KHAu HAO TSCD
Thang 91N (Dvt: 1.000d)
TGSDI
~
Chi tieu Ty l~ TK627 TK641 TK642
N
D
KH
NG S6KH
I.:~~_~ _t!l_c!t_t!t~l!g!r.!lfr~__ ________ - 90.000 50.000 15.000 25.000
~:.~~KI!!i!n4t_r!»~g!l!~q _
- -- -- ------- ------ ------- ------
--- -- 2.600 2.600 0 0-------- ------- ------ ------- ------Thier bi san xuat A 5nfun 180.000 2.600 2.600
m·~~a)q~~~!ti{r~~g!~~q--- -- -------- ------- ------ ------- ------
- - - -- 1.440 0 0 1.440
Nhuqng ban TSCD B
-------- ------- ------ -------
~ ______
10% 324.000 1.440 1.440
____ ~ ________________
- - - -- -------- ------- ------IV. So KH trich thing nay
------- -------
91.160 52.600 15.000 23.560
KTDN_KTTC_CDCQ_A4
TRANG 3/2_MD 27112014001

2. 10 dinh khoan + 0,2d x 5 chi tieu)
Cau 3: (0,15d x .
(DVT: 1.000d)
1. a. Gia v6n hang ban
NQ'TK 632: 300.000
C6 TK 155: 300.000
b. Doanh thu ban hang
NQ'TK 131 (A):
C6 TK 511:
C6 TK 333:
2. Giam gia hang ban
NQ'TK 532:
NcrTK 333:
. C6 TK 131 (K): 22.000
3. a. Gia v6n hang ban
NQ'TK 632:
C6 TK 155:
b. Doanh thu ban hang
NQ'TK 112:
C6 TK 511:
C6 TK 333:
660.000
600.000
60.000
20.000
2.000
350.000
350.000
770.000
700.000
70.000
4. a. XuAtdung CCDC
NQ'TK 641:
NQ'TK 642:
C6 TK 153:
b. Ti6n luang phai tra
NQ'TK 641:
NQ'TK642:
C6TK334:
c. Cac khoan trich thea luang
NcrTK 641: 4.800
N~ TK 642: 7.200
. C6 TK 338: 12.000
d. Trich khAuhao TSCD
NQ'TK 641: 10.000
NQ'TK 642: 15.000
C6 TK 214: 25.000
d. Chi phi bfulgti6n m~t
NQ'TK 641:
NQ'TK 642:
NQ'TK 133:
C6 TK 111:
2.000
1.000
3.000
20.000
30.000
50.000
5.000
5.000
1.000
11.000
- Uii g9P: (600.000 +700.000 - 20.000) - (300.000 + 350.000) = 630.000
- Loi nhuan k€ toan tnroc thue: 630.000 + 50.000 - 15.000- 41.800 - 58.200 = 565.000
- Thu nh~p tinh thue: 565.000 - 20.000 = 545.000
- Chi phi thu€ TNDN: 545.000 x 20% = 109.000
- Loi nhuan sau thue: 565.000 - 109.000 = 456.000
Cau 4: (0,25d x 10 chi tieu)
BANG CANDOlKE ToAN
31/121N
(DVT: 1.000d)TAISAN s6 cu6i kY NGUONVON se cu6i kY- Tien
3.100.000 - Yay va nc nganhan 100.000- Hangtbnkho
1.230.000 - Yayva ng dai han 400.000+Hangtbn kho
1.250.000 - V6ndAu nr cua chu sahuu 2.000.000+Du phonggiam gia hangtbn kho (20.000) - ChenhI~ehdanh gia lai tai san 20.000- TSCD huu hinh
970.000 - ChenhI~ehtY giah6i doai (20.000)+Nguyengia
1.000.000
+Giatri hao mon IllYke (30.000)
KTDN_KTTC_CDCQ_A4
TRANG 4/2_MD 27112014 001