The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
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