Nguyễn Ngọc Phan Văn

1. DAP ANDE TIll KET TH(;c HQC pHANKE TOM TAl CHiNH I
Caul:
1) BANG PHAN BO TIEN LUONG vA cAc KHoAN TRiCH TIlEO LUONG (2,1d)
Thang e nam N
Dan vi tinh: 1.000d
~
TK334 TK338
Luong Luong
CQng
CQngC6
TK
C6 3382 3383 3384 3386 335
chinh ph!
334
338
.
1.TK622 304.500 - 304.500 5.710 51.390 8.565 2.855 68.520 9.135
ri.Tai khoan 627
-------------- ----_------- --------- _._...._- ---- ------- ---------- - ---------
44.500 44.500 810 7.290 1.215 405 9.720 ---------------- ----------------- ----------------- -----_---_--- r------ ------ 1------- --------
3.Taikhoan 641 57.000 57.000 770 6.930 1.155 385 9.240
4.Taikhoan 642
-------- ------------- -------------- -------------- ---------- -------------- --------------- ----------------
57.500 6.000 63.500 1.050 9.450 1.575 525 12.600 -
5.Taikhoan 335
------------- ----_-_ -r-r-r-r--v-r-r- ----- ----- 1---- ------_---_- ---------
18.000 18.000
6.Tai khoan 334
---------------- --------------- -------------- ---------- -------:."7" ------:-::.-::----- ------
33.360 6.255 4.170 43.785
Cong 463.500 24.000 487.500 8.340 108.420 18.765 8.340 143.865 9.135
~ A 'A
2) Tong so hen con phai tra ngiroi lao d9ng athen diem cue)!thang: (0,4d)
487.500.000d- (43.785.000d + 150.000.000d) = 293.715.000d
Cau 2:Dinh khodn ki todn (1Oakx 0,25a/dk)
1·(iyxult-kho-VLC~frdillg-·cho--sfin-~~lt~-·-------r(5YciZ-kho{mtrichtheo luang-: ------1
i Ncr TK 621: 1.240.000.000d I Ncr TK 622: 108.000.000d i: • , • I
I Co TK 152 (152 - VLC): 1.240.000.000d ! NQ'TK 627: 9.300.000d I
!(2) Xu~t kho VLP su dung cho san xudt: i Co TK 338: 117.300.000d. I
. NQ'TK 621: 85.500.000d 1(6) Trich kh~u hao TSCD: !
I NQ'TK 627: 14.250.000d i NQ'TK 627: 35.800.000d i
I Co TK 152 (152- VLP): 99.750.000d. i Co TK 214: 35.800.000d. i
I(3a) Xu~t CCDC dung cho phan xuong: ! (7) Dich vu mua ngoai: !
I NQ'TK 242: 32.000.000d i NQ'TK 627: 46.400.000d !
! Co TK 153: 32.000.000d. I NQ'TK 133: 4.640.000d i
I (3b) Phan b6 chi phi tra tnroc: I Co TK 331: 51.040.000d. I
i NQ'TK 627: 8.000.000d 1(8) KSt chuyen chi phi SXKD: '
I , Co TK 242 : 8.000.000d. I NQ'TK 154: 2.135.750.000d
/(4) Tien luang phai tra: i Co TK 621: 1.325.500.000d
I Ncr TK 622: 540.000.000d I Co TK 622: 648.000.000d
I Nq TK 627: 48.500.000d I Co TK 627: 162.250.000d.
I Co TK 334: 588.S00.000d. I ! .l. ...__ .__ ...._. .__.__..._ .._._ ....__ .. ._.__ ._..... .._._._.._.. ..._._.__.__ •.,___._.__ ,, ,_____ _._ _!
(9) Tinh gia thanh san pham: 158.500.000d+2.135.750.000d - 142.500.000d = 2.151.750.000d
NqTK 155: 2.151.750.000d
C6TK 154: 2.151.750.000d.
Cau 3) Djnh khodn ki todn
la) Phan anh doanh thu ban hang: (O,ld)
NQ'TK 112: 7.102.040.000d
Co TK 511: 6.456.400.000d
Co TK 333: 645.640.000d.
2a) Hang ban bi tra lai: (0,1a)
Nq TK 521: 105.000.000d
NQ'TK 333: 10.500.000d
Co TK 112: 115.500.000d.
1b) Phan anh gia von hang ban: (0,1d)
NQ'TK 632: 4.654.800.000d
Co TK 155: 654.800.000d.
KTDN_KTTC1_I>HCQ_B1
2b) Gia van hang tra lai: (0,1a)
Nq TK 155: 64.500.000d
Co TK 632: 64.500.000d.
TRANG 3/2 MD 04052015 006

2. i·4a):K€t-chuy~n·doallhthuHBBTL:·76:2dT··""···r3YChTbfu)iTGNH:7ifi[b·.-·.- ..·..·.... -...- ·······1, I I
I Nq TK 511 (5112): 105.000.000d I Nq TK 811: 45.000.000d I
I C6 TK 521: 105.000.000d. ! NO'TK 635: 125.500.000d !i , ? , I • !
14c) Ket chuyen gia von hang ban: (0,2d) i C6 TK 112 (1121): 170.000.000d. j
I Nq TK 911: 4.590.300.000d 14b) K~t chuyen doanh thu thuan: (0,2d) I
I C;6TK ~32: 4.590.300.000d. I Nq TK 511: 6.351.400.000d I
14d) Ket chuyen chi phi IIDTC: (0,2i1) I, C6 ~ 911: 6.35l.400.000d. i
i Nq TK 911: 125.500.000d j4e) Ket chuyen chi phi khac: (0,2d)
i C6 TK 635: 125.500.000d. i Nq TK 911: 45.000.000d
I r ? i
t6g) Ket chuyen CPBH & CPQLDN: (0,2d)· C6 TK 811: 45.000.000d.I
I NO'TK 911: 183.000.000d
I . C6 TK 641: 74.500.000d
I C6 TK 642: lO8.500.000d I
·6i)·=··Tillh··to·~n~-x~c-dlllh-ihurth~-llh~p·(foallhnghl~p·hi~n··hfmh:-····· .
+ T6ng chi phi k~toan: 4.590.300.000d + 45.000.000d +125.500.000d + 183.000.000d
= 4.943.800.000d
+ T6ng 19inhuan k~ toan tnroc thue: 6.351.400.000d _4.943.800.000d = l.407.600.000d
+ Thu nhap tinh thu~ trong quy: 1.407.600d +45.000.000d = l.452.600.000d.
+ Chi phi thu~ thu nhap doanh nghiep hien hanh: l.452.600.000d x 20% = 290.520.000d .
_Phan anh chi phi Thue TNDN hien hanh: (0,2d)
Nq TK 821: 290.520.000d
C6 TK 333(3334): 290.520.000d
_K~t chuyen chi phi thue TNDN: (0,2i1)
Nq TK 911: 290.520.000d
C6 TK 821: 290.520.000d.
6k) K~t chuyen Iai: (0,3d)
NQ'TK 911: l.117.080.000d
C6 TK 421: l.117.080.000d.
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Cau 4: Dinh khoiin ke todn cdc nl!hiep vu kinh te phdt sinh tai ConI! tv OAR
(1) Nh~n von bang TSCD: (0,4d) 2a) Pharr anh doanh thu ban hang: (0,4i1)
Nq TK 211: 850.000.000d NQ'TK 136 (1368QAS): 154.000.000d
C6 TK214: 230.000.000d C6 TK 511: 140.000.000d
C6 TK411: 620.000.000d. C6 TK 333 (3331): 14.000.000d.
2b) Pharr anh gia von hang ban: (0,4d)
NQ'TK 632: 95.000.000d
C6 TK 155: 95.000.000d.
(3) Cac khoan phai n9P cho dip tren: (0,4i1) (4) Chuyen TSCD thee lenh: (0,3d)
NQ'TK414: 65.000.000d NQ'TK 411: 31O.000.000d
NQ'TK 421: 165.000.000d NQ'TK214: 340.000.000d
C6 TK 336 (336 QA): 230.000.000d. C6 TK211: 650.000.000d.
(5)"Kinh phi quan ly phai n9P: (0,4d) (6) N9P cac khoan cho dip tren: (0,2d)
NQ'TK 642: 25.000.000d NQ'TK TK 336 (336 QA): 255.000.000d
C6 TK 336 (336 QA): 25.000.000d. C6 TK 112: 255.000.000d.
KTDN_KTTCl_DHCQ_B1 TRANG 4/2 MD 04052015 006