1) The document outlines the duties of state management agencies and units including developing annual budgets and plans within their authority, implementing accounting and spending according to regulations, managing and using state assets appropriately, and reporting on finances. 2) It then provides an example calculation of asset depreciation over time both before and after an upgrade, and how to calculate depreciation for a future year. 3) The document presents a sample annual plan for expenditures including calculations for spending categories like salaries and bonuses, and averages spending per staff member.

1. DAP AN DE TID HQC PHAN: TAl cHiNH HANH cHiNH SV NGID:E:P
Khoa D~i hQch~ chinh quy
Cau 1: Nhiem vu QLTC a co quan hanh chinh, dan vi sir nghiep:
- Lap du toan thu, chi ngan sach nha mroc trong pham vi duoc dp co tham quyen giao hang
nam;
- T6 chirc ch§.p hanh du toan thu, chi hang nam thea ch~ dQ, chinh sach cua Nha mroc; chu
tri hoac phoi hop voi cac nganh htru quan xay dung ch~ dQ chi tieu d~c thu cua nganh, linh VIc, .
dia phirong thea sir uy quyen cua co quan co tham quyen;
- Thuc hien quan ly, 811 dung tai san Nha mroc giao cho dan vi, co quan thea dung ch~ dO,
tieu chuan, dinh rmrc; dung muc dich, ti~t kiem, hieu qua;
- Chap hanh ch~ dQ k~ toan, ch~ dQ kiem tra nQi bQ thea phap luat;
- Lap bao cao quyet toan thu, chi quy va nam cua co quan, dan vi thea Lu~t Ngan sach nha
nuac.
Cau2: 1. Xac djDh hao moo TSCD if tirng Dam sii' d1og
NG TSCD: 360.000.000d x 110% + 12.000.000d 408.000.000d
- HMTSCD khi TSCD chua nang dp:
408.000.000d
40.800.000d/niim
10nam
- HMTSCD khi TSCD dli nang c~p:
+ Til nam th(r nhM d€n nam th(r 8 cua TSCD dlinang c~p:
408.000.000d - (40.800.000d/12t) x 26t + 200.000.000d
57.733.333d/niim
9nam
+ Nam th(r 9 cua TSCf) nang dp
519.600.000d - 57.733.333d/nam x 8 nam
2. Xac djDh hao moo TSCD if Dam (X + 4)
40.800.000d/nam 57.733.333d/nam
----------------------- x 8t + --------------------- x 4t
12tl nam 12t/nam
Cau 2: 1. L~p dl}'toaD chi quy ti~DIUO'DgDam k@ho~ch
1.1. TiJn /U'O'1lg (MlJc 6000)
- f)~u nam KH: 282,32/t x 1.150.000d x 12t
- Tang nam KH:
+(6n x 2,34/n-t +6nxl,86/n-t)x85% x 1.150.000d x lOt
+ (In x 2,34/n-t + 2n x 1,86/n-t) x 1.150.000d x 15% x 9t
+ 8n x 0,33/n-t x 1.150.000d x 4t
+3n x 1,86/n-t x 15% x 1.150.000d x 4t
CQng: 271. 732. 350d
57.733.336(//niim
46. 444. 444, 33d/1liim
3.896.0J6.000d
=
246.330.000d
9.408.150d
12.144.000d
3.850.200d
- Giftmnam KH:
+ 2n x 2,67/n-t x
+ In x 4,27/n-t x
+ (2n x 2,34/n-t + In
+ 3n x 1,86/n-t x
CQng: 130. 930. 950d
1.150.000d x 6t
1.150.000d x 3t
x 1,86/n-t) x 1.150.000d x 85% x 9t
85% x 1.150.000d x 4t
36.846.000d
14.731.500d
57.535.650d
21.817.800d
TCCO_TCSN_ DHCQ_B3 TRANG 1I1-MD: 200515004

2. - Ti~n luang nam KH: 4.036.817.400d
1.2. Ph{l clip luang (M{lc 6100)
1.2.1. Phu cApchirc V1,l:
3,2/t x l.150.000d x 12t - In x O,lIn-t x l.150.000d x 6t
- In x O,lIn-t x l.150.000d x 3t 43.125. OOOd
1.2.2. Phu cAptrach nhiem (htrong dftnt~p sir):
(6n x 0,3/n-t x lOt + 6n x 0,3/n-t x 6t + 6n x 0,3/n-t x 3t) x 1.150.000d
= 39.330.000d
1.2.3. Phu cApcong V1,l:
(4.036.817.400d + 43.125.000d) x 25% l.019.985.600d
Cong phu cApluang: 1.102.440.600d
2. Tinh ti~DIUO'Dgbinh quan 1 CODgchtrc Dam k~ hoach
- Lao d9ng binh quan narn KH:
lOIn + (12n x 10t)112t - (In x 3t)/12t - (3n x 9t)112t - (3n x 4t)/12t 107,5n
- Ti~n luang binh quan nam KH:
4.036.817.400d + 36.846.000d
= 3. 157. 878, 6t1Jn-t
107,5n x 12t
- Ti~n luang binh quan chung nam KH:
(4.036.817.400d + 36.846.000d) + (l.102.440.600d + 690.000d)
------------------------------------------------------------------------------ = 4.013.0J8,6d/n-t
107,5n x 12t
------------------------------------------------------------------------------------
BIEU DIEM cm TIET
Can 1: (2 di~m): Co 5 nhiem vu, m6i Dhi~mvI}0,4 di~m
Can 1 (2 di~m): - Hao mODTSCD tUDgDam sir dung: + Khi chua nang cAp:
+ Khi nang cAp:
-Hao mODTSCD Dam (X + 4):
Can 2 (6 di~m): 1. L~p d" toan chi qny ti~DlUO'DgDam k~ hoach
1.1. Ti~DIUO'Dg(MI}C6000): 4,5 di~m
-Ti~n luang d~u nam KH: 0,25 diem
-Ti~n luang tang nam KH: 1,5 diem
-Ti~n luang giam nam KH: 1,5 diem
-Ti~n luang nam KH: 0,25 diem
1.2. PhI} dp IUO'Dg(MI}C6100): 1,5 di~m
- Phu dp chirc V1,l: 0,5 diem
- Phu dp trach nhiem: 0,5 diem
- Phu cApcong V1,l: 0,5 diem
2. Ti~DIUO'Dgbinh quan 1 CODgchtrc 1 thang Dam k~ hoach: 1di~m
- Ti~n luang binh quan: 0,5 diem
- Ti~n luang binh quan chung: 0,5 diem
0,5diem
1,Odiem
0,5 diem
Tc3DgCQDg10 di~m
TCCO_TCSN_ DHCQ_B3 TRANG 2/1-MD: 200515004
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