1. nAp AN nit TID HQC pHANKTTC - HP2
Cfiu 1:
1. Ghi S6 Nh~t kY chung (2,5 iliJm = 4 NV x 0,5il/NV)
S6~TKYCHUNG
NfunN
DVT: 1.000d
Chung ill Di~n giai So So tien
So Ngay
TK
Nq Co
OSI01 Dung TGNH gop bo sung von 223 2.S00.000
vaoALOHA 112 1.200.000
228 1.300.000
20101 Xuat kho NVL de gop von dau nr 228 210.000
VaGSUGUS 711 10.000
152 200.000
15/02 Cty thu hoi khoan dau nr cty 112 2.500.000
ABA 211 3.000.000
635 50.000
222 5.S50.000
25/03 Cty SUKA thong bao co nrc nam 138 100.000
N-1 515 100.000
,
2. Xac dinh ket qua dau nr tal chinh: (0,5tl)
T6ng doanh thu tai chinh: 100.000.000d
T6ng chi phi tai chinh: 50.000.000d
K~t qua dau nr tai chinh: 50.000.000d
Cau 2: (DVT: 1:000d)
1. Dinh khoan ke tom: (10ilk x 0,2il/ilk)
1.Nh~p kho thanh pham: 2a. Doanh thu:
NqTK 155 2.025.000 NqTK 112 1.540.000
Co TK 154 2.025.000 Co TK 511 1.400.000
Co TK 3331 140.000
2b. Gia v6n:
NqTK632 800.000
Co TK 155 800.000
3. Xuat SP giri dai ky: 4. Chi n9P phat:
Nq TK 157 (157- K) 400.000 Nq TK 811 9.000
Co TK 155 400.000 Co TK 111 9.000
5a. Doanh thu: 6. Hoa hong:
Nq TK 131 (131- K) 1.617.000 Nq TK 641 16.800
Co TK 511 1.470.000 NqTK 133 1.680
Co TK 3331 147.000 Co TK 131 18.480
Sb. Gia v6n:
NqTK 632 840.000
Co TK 157 (157 - K) 840.000
KTDN_KTIC2_CBCQ_Bl TRANG3/2 MD 27112014006
2. 7. Nhan tien dai Icy:
Nq TK 112 1.598.520
Co TK 131 (131 _ K) 1.598.520
8. Ket chuyen CP virot dinh rmrc:
Nq TK 632 7.800
Co TK 621 7.800
2. Xac dinh loi nhuan sau thue: (O,5d)
Doanh thu ban hang: 2.870.000.
GVHB: 1.647.800.
CPBH & QLDN: 106.800.
CP khac: 9.000.
LNTT: 1.106.400.
CP thue TNDN hien hanh: (1.106.400 + 5.000 + 7.800) x 20% = 223.840.
LNST = 1.106.400 _ 223.840 = 882.560.
Cau 3: (2,5 di€m)
Chenh l~ch tam thoi duoc khftu tnr phat sinh (lien quan CP trich tnroc): 36trd. (O,5tl)
=> Ghi nhan Utisan thue thu nhap hoan lai lam giam chi phi thu~ TNDN hoan lai:
36trd x 20% = 7,2trd. (O,5tl)
Hoan nhap Utisan thu~ thu nh~p hoan lai da ghi nhan trong nam N-2 va nam N-l: 10,4trd. (O,5tl)
Theo nguyen t~c bu tnr => Hoan nh~p tai san thue thu nhap hoan lai trong nam N:
10,4trd _ 7,2trd = 3,2trd. (O,5tl)
DiM khoan: (O,5tl)
Nq TK 8212 3,2trd
Co TK 243 3,2trd
Cfiu 4: (2,5 di€m)
BANG CAN D6IKE ToAN
Ngay 31103IN
DVT· 1 000 d
TAl SAN Sa cuai quy NGUONVON sa cuai quy
AlTSNH AI NO'phii tri 330.000
I! Tien va cac khoan tuang 750.000 I.Nq ngan han 330.000
duang tien
1. Tien 700.000 2. Phai tra ngiroi ban 140.000
2. Cac khoan tuang duang tien 50.000 3. N gum mua tra tien tnroc 100.000
III! Cac khoan pthu ngan ~ 270.000 4. Thue va cac khoan phai 30.000
n<)pNN
1. Pthu khach hang 270.000 11. Quy khen thu6ng phuc 60.000
lqi
2. Tra tru6c cho NB 50.000 B. van CSH 1.790.000
6. Dgphong pthu kho doi (50.000) I.Von CSH 1.790.000
IVI Hang ton kho 400.000 1.Von dau tu CSH 1.780.000
1. Hang ton kho 470.000 4. C6 phieu quy (40.000)
2. Dg phong giiun gia HTK (70.000) 10. LNST chua phan phoi 50.000
B/TSDH
II! TSCD HH 700.000
- Nguyen gia 1.200.000
- Gia tri HM lfiy ke (500.000)
TONGTS 2.120.000 TONG NV 2.120.000
KTDN_KTTC2_CflCQ_B 1 TRANG 4/2_MD 27112014006
