167, 110272028 ‘Tre nghigm Chon chung sch - x L6p hoc phn: KTTC ¢B2- SANG THU 6-TW/ 6.1 BEN 17.3.23 ‘Sach giang day : Ké todn tai chinh quyén 2 Chung: Chudng 10-CTTT CTTT-KTTC2-Chugng 10 Phan: Khai niém-Quy dinh (Lo1,2) Ua Hang tBn kho trén Béo cdo tinh hinh tai chinh cia cdng ty thudng mai: O Hang nin v8 dé gia céng O Hang nhan githé O Hang nhin ky gui O Téted du ding 2. (0.50 d) Giao dich trao 46i hang héa nao tao ra doanh thu? © Trao di gitta nhitng hang héa cé cling ban chat va cing gid tri O Trao 4éi gitfa ning hang héa khéc ban chat hoc khéc gid tri © C42 d’u tao ra doanh thu © C82 du khéng tao ra doanh thu 3. (0.504) Hang héa [a logi hang tan kho.. © Mua ve dé ban trong mét ky san xuat kinh doanh théng thuding. © Mua ve cha ting gid ban trong di han O Mua ve dy tri dé phuc vy cho sin xuat. kttotestonine edu vntal-xhoanttest?o=O Te31D YZODEXNz! NDQOODISNowNige=&b-Mnw2MzgxMTeyNTQONDG3NJUOMII=Ech=NDJENIMAMTE... 1/6167, 110272028 Tre nghigm O Tatca du ding Phan: Mua hang (L03) 1.(0.50d) Doanh nghiép mua hang héa nhip kho, hay néu cdc chiing tif xudt hign trong quy ‘mua gif (1) cho bén ban; khi giao hang, ngui ban gifi (2) cho bén mua. \h: khi dt hang, bén © (1) Héa don mua hang, (2) Héa don bén hang O (1) Ban dt hang; (2) Phiéunhap kho © (1) Phigu nhép kho; (2) Héa dén mua hang © (1) Ban dt hang; (2) Héa don ban hang 2. (0.50 d) Theo phudng phap kigm ké dinh ky, tai khoan ké ton ding 4é ghi nhn chi phi mua hang la: © 1561 O 6 © 1567 © 1562 3. (0.50 d) Doanh nghigp mua ls hang héa nhgp kho, gid mua chua thué trén héa dan: 100, thué GTGT duge khau trit:10, chia thanh todn tién. Bilt toan ghi nhan: © Ng 156: 100, Ng 156: 10/C6 331; 110 © Chufa ghi gi ca cho dén khi thanh toan tin O Ng 156: 100, N¢ 333: 10/C6 331: 110 O Ng 156: 100, Nd 133: 10/Cé 331: 110 Phan: Ban hang 1. (0.50 d) Doanh nghié ‘nhan vi hang sai quy céch so vdi théa thudn ban dau, hang tra vé cho bén bn, Doanh thu cla nghigp vu nay la ktotestonine edu vntalxhoanftest?e=0 Te31D YZODExNz! NDQOODISNjowMig==&=Mnw2MzgxM TeyNTCONDg3NjUOM=8ch=NDJBNMAMTE. ban hang héa, gid xuzt kho 10, gid bén 15, thué GTGT 10%. Khi giao hang, khdch khéng dingy 216167, 110272028 Tre nghigm Ow O Khéng ghi nhan O 165 Ow 2. (0.50 d) Doanh nghiép ban hang héa, gid xudt kho 10, gid ban 15, thué GTGT 10% chvfa thu tién. Hang di giao cho khdch, khéch chap nhgn thanh ton. Doanh thu cia nghigp vy nay la: Os © Khéng ghi nan doanh thu O 165 Ow 3. (0.504) Doanh nghiép Aban hang héa théng qua daily (phudng thifc ban ding gid hung hoa hng). Doanh thu ban hang cila A duge ghi nhén theo: O id bn quy dinh cho dai ij (khéng bao gdm thué GTGT) O id bn quy dinh cho dai, trit hoa hing dai ly (c6 bao gdm thué GTGT) O Gia ban quy dinh cho dai, tri hoa hing dai if (khéng bao gbm thué GTGT) O Gia ban quy dinh cho daily (c6 bao gbm thué GTGT) Phan: Phan bé chi phi mua hang cudi ky 1. (0.50 d) Doanh nghiép cé théng tin sau + TK 1561 “Gid mua”: s6 du du ky: 200.000.0004; Trong thang, mua thém hang héa nhgp kho 400.000.0004. Cudi thang tng két: hang ban trong ky ¢6 gié mua: 500.000.0004 mua: + TK 1562 “Chi phi mua hang”: Sé du dau kj 10.000.000, trong thang, chi phi mua hang ting thém: 50,000.0004. Véy chi phi mua hang phn bé cho hang é xust bin, tinh theo tigu th gid tr © 50.00.0008 © 52,500,0006 © 660.000.0000 kttotestonine edu vntalxhoanttest?o=OTe31D YZODEXNz!! NDQOODISNowhige=&b-Mnw2MzgxMTeyNTQONDG3NJUOMI=Ech=NDJENIMAMTE.... 316167, 110272028 Tre nghigm © 47,500,004 2.(0.504) Cudi ky, bit ton ghi nh chi phi mua hang phan bé cho hang da xust ban la: O Ng 6ai/co 1562 O Ng 642/c6 1562 O Ng 1562/C6 113, 112 O Ng 632/c6 1562 3.(0.50d) Doanh nghiép cé théng tin sau vé hang héa + Hang tn kho dw kj: 200 kg; Trong thang, mua thém hang héa nh§p kho 400 kg. Cudi thang téng két: trong ky aa ban duige: 500 kg +TK 1562 “Chi phi mua hang”: Sé du dau kj 10.000.000, trong thang, chi phi mua hang ting thém: 50,000.0004. chi phi mua hang phan bé cho S00kg hang 4a xust bin, tinh theo tigu thie s8 lugng la: © 50.00.0004 © 52.500.0004 © 690.000.0004 © 47.50.0004 Phan: Tu st dung, trao déi-Biéu tang cho khuyén mai 1. (0.504) éng ty chuyén kinh doanh thiét bi vin phdng, xuat kho hang héa 1 may photocopy chuyén dén phing hanh chinh é sit dung photo va in dn gidy td bio céo cita cing ty, udc tinh sif dung trong 5 nam. Gid xuat kho: 40.00.0004. Gi ban cng ty niém yét: 45.000.000d (chufa thué, thué GTGT 10%). Ké toan ghi nan: O Ng 642: 40.000.0004/C6 511: 40.00.0004 © Ng 632: 40,000.0004/C6 156: 40.000.000d; va Ng 211: 49.500.0004/C6 511: 45.00.0004, Cé 333: 4.500.000d O Ng 211: 40.000.0004/C6 156: 40.00.0004 © Ng 211: 49,500,0004/C6 511: 45.00.0004, Cé 333: 4.500,0008 kttotestonine edu vntal-xhoanttest?o=OTe31D YZODExNz! NDQOODISNjow\ige=&b-Mnw2MzgxMTeyNTQONDG3NJUOMI=Ech=NDJENIMAMTE... 4/616:17, 1o2r2029 Trée nob 2. (0.504) Céng ty ban nuiéc gidi khat cé 2 sin phim: nude ngot va nudc trai cay. Gid géc cita 1 chai nude tréi cay: 10, nuéc ngot: 5; Gid ban 1 chai nuéc tri cay: 20, nude ngot: 7. Trong chudng trinh khuyén mai, mét khach hang mua 4 chai nuléc trdi cay, dulge tng kém 1 chai nude ngot, tién phai tr: 80. Doanh thu ghi nhin la: O Doanh thu nude trai céy: 80; Doanh thu nuéc ngot: 0 © Doanh thu nuéc tréi y: 71; Doanh thu nuiéc ngot: 9 O Doanh thu nude trai céy: 73,5; Doanh thu nuéc ngot: 6.5 © Doanh thu nuéc ti 64; Doanh thu nude ngot: 16 3. (0.50 d) Khi xudt hang héa dé cho, bigu tng khéng thu tién; ké toan doanh ng! sp cin: © Lép héa dan theo luat thud), khéng ghi nhn doanh thu bén hang ma ghi nhén vao chi phi cia doanh nghiép CO Khéng cin lap héa dén, nhung phai ghi nhan chi phi cla doanh nghigp © Khéng cin lp héa don, va khéng ghi nhan gi ca © Lip héa dén (theo luat thué) va phai ghinhan doanh thu ban hang, Phan: Xac dinh két qua 1. (0.504) Tai khodin sif dung d@ t3p hgp thu nhgp, chi phi va xéc dinh két qua kinh doanh cudi ky (3 om om om Osu 2. (0.504) Cuéi ky, DN xée dinh gid vén cia hang bin ra trong ky: 500. Do hang tn kho bj [6i thd, nén ké toan Lap thém dy phang gidm gid hang tbn kho: 10, But todn két chuyén gid von hang ban dé xéc dinh két qua kinh doanh la © Ng911/C6 632: 500 © Ng 911/C6 632: 500, va Ng 521/C6 911: 10 © Ng911/C6 632: 510 O Ng 911/C6 632: 490 kttotestonine edu vntal-xhoanttest?o=OTe31D YZODExNz! NDQOODISNow\ige=&b-Mnw2MzgxMTeyNTQONDG3NJUOMI=Ech=NDJENIMAMTE.... 516167, 110272028 ‘Tre nghigm Phan: Trinh bay théng tin 1. (0.50) Théng tin nao sau day cin duigc cong ty kinh doanh hing héa céng bé trén Thuyét minh béo céo tai chinh: 4a bj mat, hao hut ngoai dinh muc... O Gia vén riéng cha hang héa da bai O Doanh thu riéng cize hoat déng ban hang © Phuong phdp hach ton va phusng phép tinh gid tri hang tn kho O Tated déu ding 2. (0.50 d) N@i dung ndo sau déy KHONG trinh bay trén bdo céo két qua hoat déng trong myc “Céc khoan digu chinh, im doanh thu”: © Hang da ban cho khéch tir kj trudc, ky nay bi tré lai do bi l8i kj thuat © Chiét khdu thuong mai cho lé hing di ban tirky trudc © Hang 4a ban cho khéch ti kj trudc, ky nay gidm gid cho khdch do o6 Ii kj thudt © Hang da ban cho khach tir ky trudc, nay cé kha nang khdng thu duge tin do khéch g’p khé khéin tai chinh 3. (0.50 d) Chi tigu “Lgi nhugn gp tithoat déng ban hang” trén “Béo céo két qua hoat dng” duge tinh nhu sau: O Téng doanh thu - Gid vén hing ban © Téng doanh thu - Téng chi phi O Téng doanh thu - Cac khodn digu chinh gidm doanh thu ~ Téng chi phi © Téng doanh thu - Céc khoan digu chinh gidm doanh thu - Gié vén hang ban Q), 29 )) J Copyright © 2016 Khoa Ké Todn | Bai hoc Kinh Té Tp HCM. Thiét ké bai Sic Tré Méi (http://suctremoi.com) kttotestonine edu vntal-xhoanttest?o=OTe31D YZODEXNz! NDQOODISNow\ige=&b-Mnw2MzgxMTeyNTQONDG3NJUOMI=Ech=NDJENIMAMTE.... 616