1. The document lists various accounting transactions for a company including: paying employee salaries, paying taxes on imported goods, purchasing fixed assets, and allocating depreciation. 2. It includes journal entries to record the purchase of manufacturing equipment, allocation of depreciation to accounts, and payroll transactions such as paying salaries and contributions to insurance funds. 3. Supporting documents are provided including vouchers to record payment of salaries and wages to employees, contributions to social and health insurance funds, and the profit and loss statement.

1. nAp AN DETHI KE ToAN TAl CHiNH - HPI
Cau 1(2,5di~m):
Dinh khoan cacnghiepV1} kinh t~ phat sinh (10DK x O,25di~mIDK= 2,5di~m)
1.C6ng ty K tra no: 4. Nh~p kh~u v~t lieu:
Ng TK 112(1122) 320.424.000 Ng TK 152 603.582.000
C6TK131(K) 320.112.000 NgTK635 445.000
C6 TK 515 312.000 C6 TK 3333 100.597.000
DT: Ng TK 007(TGNH) 15.600USD C6 TK 144 411.000.000
2. Ky quynganhan: C6 TK 112(1122) 92.430.000
Ng TK 144 411.000.000 DT: C6 TK 007(TGNH) 4.500USD
C6 TK 112(1122) 410.460.000 Thue GTGT hangnhapkhau:
C6 TK 515 540.000 Ng TK 133 60.358.200
DT: C6 TK 007(TGNH) 20.000USD C6 TK 3331 60.358.200
3. C6ngty Hung tnroc ti€n hang:
Ng TK 112(1122) 205.450.000
C6 TK 131(H) 205.450.000
DT: Ng TK 007(TGNH) 10.000USD
Cau2 (2,5di~m):
11L~p Bangtinh va phan b6 khAu hao(5 dongxO,25tliimldong= 1,25tliim)
BANG TlNH vA PHAN BO KEIAuHAO TSCD
5. N<)pthue nhapkhftu:
Ng TK 3333 100.597.000
C6 TK 112(1121) 100.597.000
Tbang 4IN (DVT: lOOOd)
I IChi m~u ... ........ ,0" oanDN -_______
TK627 TK641 TK642
tho; gian NG SBKH
sir dung
1.SoKH trich thang31N 58.000 31.600 14.300 12.100
-'-i-slKil-tang thi~g-'41N----
_._.__._.._--_..._'._ -_-_.__......_-_._---_....__........_.._._.._-_.__.............-_..._--_......._....._..-_-_-. ---_._.._._...._-_....._-.....__..__..._......_..._....,.....
8.025 3.025 0 5.000
- Thi~t bi SX A 10nam 435.600 3.025 3.025
- Nha lam viec 20nam 1.800.000 5.000 5.000..._._--.......__......._-,..._...._-_._..._-_..._--_..._---_...__..._...._.- ....._..__._._........._..... ..._.- ................__....._......_ ..._...._..__.................._........._-_.._....__._-_._-_......_..... ....__......_..................._.........._..___ ....._.M_·_·M... ......._.._......._.._._...............__........_....
3. SoKH giam thang 41N 3.950 3.500 450 0
- Day chuyen sanxu§.t 10% 1.260.000 3.500 3.500
- Xe tai (diSuchinh KH 31N) lfl nam 186.000 450 450
4. SB KH trich thang41N 62.075 31.125 13.850 17.100
? t.. , ? ?
21Djnh khoan ke toan (5DKx 0,25diemlDK= 1,25diem)
1.Mua thiet bi sanxuat:
Ng TK 211 435.600.000
Ng TK 133 21.780.000
C6 TK 331 441.000.000
C6 TK 141 16.380.000
2. B<)phan XDCB ban giao TSCD:
KTTCl_Bl_07 Page 3

2. S~ZLO'OOI 00£'£ Nl8 ~uyql '9n;) u~l.
S'L£L'IZI OOO'P· 018'161 00£'9 SdS~ugJ
~'UO'OOI oorr ~'L8t"~17 OO~'I ~Z£'O£ 1179 '11 wnx 8/02: 6LXd
O%'~17I 008'17 ~Z£'O£
09~'178 008'Z z'0£ Iff '11 dyqN 8/61 ZOINd
000'19 OOO'Z 0~Z'9L OO~'Z ~'O£ 1(;9 ds XS '11 wnx 81Z1 8LXd
O~Z'L£1 OO~'17 ~'O£
~Z8 1171 U¥Aml" UyAjqd !q:)
~ZZ'~17 OO~'I sror (;11 '11 oq){ dyqN 8/8 IOINd
00Z'16 000'£ 17'0£
008 III uvAnq::>UyA!q:) 81Z O~IJd
0017'09 OOO'Z z'or I~I '11 oq){ dyqN 81Z OOINd
000'0£ 000'1 O£ ~uyql nvp .np 9S
U~!.l '§u.6,nl u~!.l '§u.6,n'1 u~!.l '§u.6,n'1 y!~ A1~N 9S
flG)ll
u9.l rgnx dyqN u'oG !1?!~U2!G ,Ql '8Ul)q:)
y n~!I lY1 :n~!1lYAq::>y::>Anb 'u~.l
n~!I lYA'n~!1u~An'8N:u1?oq){!1.l
N:Ul~N
11:b'11.y1 l.{lIl. nro QS
(lU~!JJS'Z = SZ'OX 8uQPOI) n~HJ§A 'n~H u~An~u J~!J rqo gs !qD~ , 4
:(lU~!pS'Z) £ nYJ
OOO'OOO'O~f7100 )ll.6N !.Qql i3u9G
000'OO~'91 ZI I xi co
OOO'OO~'I ££1 )ll.6N
OOO'OOO'~1 Zf71)ll.6N
:i3ugpinoq ~nql 'f7
OOO'OOO'~f7 IlL )ll 9J
000'OOO'09Z'1 lIZ xi co
000'000'09£ f71Z)ll.6N
000'OOO'~f76 ZZZ )ll.6N
:GJSl i3Ul]Qqunop u~!l UgAd9D '£, ,
000'000'066 IIf7 )1.19:>
000'000'066 I f7f7)ll .6N
:ugni3uu~Anq~l~)l, , ,
000'008'1 (ZIf7Z)If7Z xi co
000'008'1 lIZ )ll.6N

3. Cau 4 (2,5di~m):
L~p Chung tir ghi s8(5DK x O,5iliim/l)K = 2,5iliimJ
CHUNG TU Gill so
S801
Ngay31/S/N
Trfch y~u
SHTK
S8ti~n
NO' Co
Tien hrongphai tra chonzuoi laodongthang 5IN 622 334 131.500.000
+ Luong chinh 627 334 12.800.000
641 334 28.300.000
642 334 31.500.000
+ Tien hrong phep phai tra choCNTTSX 335 334 14.500.000
BHXH tra thayluong 338 334 8.400.000
Cong 227.000.000
CHUNG TU Gill so
S802
Ngay31/S/N
Trich y~u
SHTK
S6ti~n
NO' Co
Trich BHXH, BHYT, KPCD, BHTN 622 338 21.442.000
627 338 2.137.600
641 338 4.726.100
642 338 5.281.500
334 338 13.216.400
Cong 46.803.600
CHUNG TU Gill so
S803
Ngay 31/S/N
Trich y~u
SHTK
S8ti~n
NO' Co
Khau trir hrong 334 138 3.000.000
334 141 2.500.000
Thanhroanhrong,BHXH 334 111 208.283.600
Cong 213.783.600
KTTC1_Bl_07 Page5