Nguyễn Ngọc Phan Văn

1. DAp AN DE THI HQC pHAN KE ToAN TAl CHiNH
Can 1: (DVT: 1.000d) (0.5 d*5)
1. Nh~p kho SP ill SX:
NQ'TK 155 525.200.000
C6 Tk 154 525.200.000
2. Xuit kho SP ban tnrc tiep cho khach hang:
NQ'TK 632
C6 TK 155
NQ'TK 111
C6 TK 511
C6 Tk 3331
5.300.000
5.300.000
11.000.000
10.000.000
1.000.000
3. Khach hang chip nhan mua SP giri ban:
NQ'TK 632 33.000.000
C6 TK 157 (AA) 33.00e}.{){)9
NQ'TK 131 (AA) 64.350.000
C6 TK 511 58.500.000
C6 TK 3331 5.850.000
HP2
4. Xuat kho SP ban tnrc tiep cho khach hang:
NQ'TK 632 159.000.000
C6 TK 155 159.000.000
NQ'TK 131 (T) 313.500.000
C6 TK 511 285.000.000
C6 Tk 3331 28.500.000
5. Nhap kho SP bi khach hang tra lai:
NQ'TK 155
C6 TK 632
NQ'TK 521 (5212)
NQ'TK 3331
C6 TK 111
1.000.000
1.000.000
1.800.000
180.000
1.980.000
Can 2: (Don vi: 1.000d):
- Tinh loi nhuan sau thue TNDN: (5 x O,3d = 1,5d)
+ LN kS toan tnroc thue: 18.000.000 - 13.900.000 - 2.000.000 = 2.100.000
+ Thu nhap tinh thue: 2.100.000 + 360.000 - 295.000 = 2.165.000
+ Chi phi thue TNDN hien hanh: 2.-165.0JlO__x20% = 433.000
+ TS thue TNDN hoan lai (phat sinh tang): 360.000 x 20% = 72.000
+ LN sau thue TNDN: 2.100.000 - (433.000 - 72.000) = 1.739.000
- DiM khoan kS toan: (4 x 0,25 = 1i1)
+ Chi phi thue TNDN hien hanh;
NQ'TK 821 (8211) 433.000
C6 TK 333 (3334) 433.QQO
+ Ghi nhan TS thue TN hoan lai:
NQ'TK 243 72.000
C6 TK 821(8212) 72.000
+ KSt chuyen CP thuS TNDN hien hanh:
NQ'TK 911 433.000
C6 TK 821(8211) 433.000
+ KSt chuyen CP thue TNDN hoan lai:
NQ'TK 821(8212) 72.000
C6 TK 911 72.000
Can 3: (0.25 d/chi tieu" 10 chi tieu)
Bang can d6i kS toan
Ngay 311121N Don vi: 1.aOOd
TAl SAN So cuoinam NGUONVON So cuoi nam
Tien va nrong duong tien 7.200.000 Phai tra ngiroi ban NH 210.000.000
Phai thu NH khach hang 107.000.000 N guoi mua tra tien tnroc 42.000.000
Tra tru6c cho ngiroi ban 32.000.000 Von dau tu cua chu sa hiru 218.460.000
Hang ton kho 8.736.000 LQ'inhuan sau thue chua PP 4.000.000
TSCD hfru hinh
- Nguyen gia 105.000.000
- Gia tri hao mon Iiiy ke (3i@.000.000)
KTDN_KTTC2_CDCQ A2, B2 TRANG 3/2 MD 27042015002

2. Cau 4:
Bao cao k~t qua hoat dQng kinh doanh
Nam N Don vi: 1.000 if
CHiTIEU
Nam
nay
1. Doanh thu ban hang va cung cap dich vu 192.700.000
2. Cac khoan giam tnr doanh thu 44.200.000
3. Doanh thu thuan ve ban hang va cung cap dich vu 148.500.000
4. Gia von han_gban 103.600.000
5. LQ'inhuan gQP ve ban hang va cung cap dich vu 44.900.000
6. Doanh thu hoat dong tai chinh 6.100.000
7. Chi phi tai chinh 7.700.000
8. Chi phi ban hang 18.000.800
9. Chi phi quan ly doanh nghiep 21.600.000
10 Loi nhuan thuan illhoat dong kinh doanh 3.699.200
11. Thu nhap khac 500.000
12. Chi phi khac 900.000
13. Loi nhuan khac (400.000)
14. Tong loi nhuan ke toan tnroc thue 3.299.200
15. Chi phi thue TNDN hien hanh 604.000
16. Chi phi thue TNDN hoan lai 50.000
17. Loi nhuan sau thue thu nhap doanh nghiep 2.645.200
0.5 if
0.5 if
0.5 if
0.5 if
0.5 if
KTDN_KTTC2_CDCQ A2, B2 TRANG 4/2 MD 27042015002