BAY LA 9 DANG BAI TAP DINH KHOAN KE TOAN CHO CAC BAN NGOAI RA CON RAT NHIEU TAL LIEU, BAO CAO KHAC CA NHA XEM TAL http://lopketoantruong.com/ DANG 1: BAL TAP DINH KHOAN KE TOAN THEN VA CAC KHOAN PHAL THU Bai tp dinh khoan va dap an : ké todin Tién va cae khoan phal thu 1B tgp jah Khon 6 a gt v8 Ké todn Tid Va ee Khon ph thu BALE: Mgcanpe doanh nehiép dp dung phuromg phiip ké Klacid xuyén tide thn kiko ate tad GTGT thee phucng phip Khdu trir, trong 4) c@ tinh hires hue sauz 1. fin hang thu idm mit 22.00.0004, trong &6 thud GTGT 2.000.000. em td mae got vo NH 30,000,000, chia nhgin due why bao CO. 3. Thu tién mat do ban T bhi hinh 63.000 000d, tcong dé thud GTGT 3.000,000d, Chip vin hay a8 ban TSC ta ing bs ongt.220.0004, trong dé thud OTST 20,0004. imgt-van chuyén hing tiga dem bain 309,00. 5. Cli Gh mig tain dng cho nik VigH mua Kang 10.00.0008, Ninn dg pidy ioe com NH v8 9 idm ga or mghigp wy 2. 7. Nay ngiin han NH vé nha qu tién mit 100.000.0001, 8. Mita vat ligu sthip kho gid chura thud $0,000.000¢, thué suit thué GTGT 10%, 4a thath toin bing ‘TGNIH. Chi phi vin chuyén, bde dO vt igu mua vio 440.0004 tra ng tin mt, trong dd thud GGT 40.0008 9. Chi tién mt mua vin phong phim vé sir dung neay 360.000 10, Nhéin phigu tinh Iai tién gist khong ki han & gin hang 16,000.000d, vay NEE 3.000.000. 12, Rit TGNH vé nbiip quy tin mB 25,000.000d, chi 20,0000, 0008. ‘mgt tam Gmg long ebo-ahin viewYéu cfu: Dink khodn cécnghiép vu kink ¢é phat sink trén. Bai giai L No TK II: 22,000,000 CoTK 333: 2.000.000 67K S11: 20.000.000 NgTK I: 30000.000 COTK 111: 30,000.00 Ng TK IL: 63,000,000 COTK 333: 3.000.000 C6 TKI: 60,000.00 Ng TK 811 200,000 No TK. 133: 20,000 CéTKIN: 220.000 No TK 641 300,000 CéTK IN: 300.000 No TK 141 10,000,000 CéTK IN; 10,000.006 Ng TK 112: 30,000,000 COTK 113: 30.000.000 . No TK IL: 100,000,000 C6 TK 311: 100.000.000 8 No TK 152: 50,000,000 Nog TK 133: 000.000 COTE 112: 58,000,000 Chi phi vn chuyd No TK 152: 400,000 No TK 133: 40.000 COTK IN: 440,000 9, No TK 642: 360,000 COTK II: 360000 10, No TK 112: 16,000,000 COTK SIS: 16,000,000 M Ng TK 635: 3,000,000 CéTK 112: 3.000.00012, Ng TK IL: 25,000,000 CoTK 112: 25,000,000 No TK 334 20,000,000 COTK 11: 20,000,000 Bal 1.2: Mét doanh nghiép dp dung phuong php ké khal thuréng xuyén hang tén kho, tinh thué GTGT theo phuong phdp khdu trer, trong ky cé tinh hinh nhur sau: ‘34d du thing 12: TK 131 (dng) 180,000,000 (Chi tidt: Khaich ling, H: 100,000,000, kkhiich hing: K: 80.000.000¢) ‘TK 139 (Khieh hing H): 30.00.0008 |. Bin hig chiro thu ti, wid bin chira thu 60,000,0004, thué GTGT theo phwemig php kh tr tinh 10% 2. Nhin duge giity bio Cé cia ngin hing vé khodn ng eta khich hing 6 nghiép vw | tri. 3. Kid ké hing hoa thigw 1 56 hang tr} gid 2.000.008 chur rib ho phat | nguyen nhan, 4. Xin s6 hing chidu nhur sau: bit thi kho phai bai tharimg 1, 38 cOn Iai tinh yo gid vn hing ban. Nhjin ducge bién ban chia 1 tir hoat dng Fign doanh 10,000,000, nhumg chua nj 6, Thu duge tién mgt do thi kho bdi throng 1.000.000. 7. Chi TGNH dé mg trade cho nguéi cung cap 20.000.000d. 8, Lip big bain thanh togin bi trireGing ng voi ng cung ep 20.000,000K, ©. Pha th odin tds bi thumg do bén ban vi pham hop dng 4,000:0004,10, 5 thu bing tién mat 4.000.000 vé Khodn tién bdi thudng vi pham hop dds. 11, Chitidn mit 10,000,000 tain nig cho abiin vide, 12, Nhain wign than ta tam img: = Hing hia nhip kho theo gi trén hia dom $800,000, gm thué GTGT 800,000, = Chi phn chuyén hang ha 300.0004, thud GTGT 30.0008 + Sb rt cb thtia nbip Ia gu. 13, Cut nding oO Rab ih san: - Khiich hing H bj phd sén, thea quyét djnh cba t6a an khdch hang H 40 tra ng eho doanh nghigp 50.000.000d bang ién mgt, sO cin igi doanh mghigp xi i xb 86, + isi duge khiin ng kh cid va xd 810 nm nod 10,000,000 bg ttn mat, chi Phi di ng 200,000d bing tién tam img, = Ciibi nim can ct vio nguyen ide Hip dy phone, doanh nghiép tidp re lip dye phing no phil thu kh di cia khich hing K 20,000.000d. Yéu cau: Binh khodn ede nghiép vy kinh té trén. Bai giai No TK 131: 66,000,000 COTK 333: 6,000,000 CO TK SIL: 60,000,000 2 Ng TK 112: 66.000.000 COTK 131: 66,000,000.a Ng TK 1381: COTK 156: 4. Ng TK 1388: No TK 632: CO TK 1381 5 Ng TK 1388: CO TK S15: 6 Ng TK 11 C6 TK 1388: m Ng TK 331: OTK 112: 8 Ng TK 131: C6éTK 331 Ng TK 1388: CéTK TUL: 10. No TK 115 2,000,000 2.000.000 1,000,000 1,000,000 2.000.000 10.000.000 10,000,000 1,000,000 1.000.000 20,000,000 20.000.000 10,000,000 10,000,000 4.000.000 4,000,000, 4.000.000COTK ISS: 4,000,000 Ng TK bl: 10:000.000 CéTK IN 10,000,000 n NoTK 156: 9,100,000 = $,800,000 + 300,000 Ng TK 133: 830,000 = 800,000 + 30.000 No TK IL 70,000 = 10,000,000 - 9.930.000 OTK 141s 10,000,000, 1B. a) NgTK ILE 50,000,000 No TK 139: 30,000,000 No TK 642: 20,000,000 C6-TK 131 (Hy: 100.000.000 No TK 008: 50,000.00 by Ng TK ILE 10,000,000 CO TK 7 10.000.000 No TK SLL 200,000 COTK 141: 200,000 % No TK 642: 20.000.000 COTK 139(KYBai 1.3: Tai 1 doanh nghiép co s6 du dau ky 61 s6 TK nh sau: TKI112: 450000000 «3.000 USD) ‘TK 1122: 120,000,000¢ (8,000 USD) Trung ki-c6 cite nphién vu Kinb té phi sinh sau: |. Bin hing thu ngoai t¢ 10.000 USD bing TGNH. TGBQLNH: 16.100d/USD. 2. Ding TGNH dé ky qu ma LC 12.000 USD, NH gor gidy bo CO. TGBQLNH: 6.12048. 3. Nhip kihliu hang béa, gid trén Invoice 12.000 USD chum tra tién cho ngunh ban. TGRQLNH: 16.1000/USD. Sau 46 NIT da ny tid kj qu i thant ton wi en ban, TGBQLNH: 16, 150d/USD. 4. Xulic khda hing hos, gid bén wén ha don 16,000 USD, sién chua thu, TGBOLNH: Ie.200uUSD, 5. Nip khitu vt ligu git 6000 USD, chura thi tién, TGBQLNIE: 16.180d/USD, 6. Chi tién mit 600 USD tidp khich 6 nha being. TG) 16.200d/USD. 7. NhGin gidy bio Co eta NH tha tién 6 aghigp sy 4 di, TGBQLNH; 16.2200/USD, 8 Rin 7.000 USD chin Khoa th tén mt VND. TGTT: 16.2200/USD, 9. Chi TONE wt tién é nghigp vu 5 dé. TEBOLNH: 16.2104/USD. 10. Nhgp kha hing héa tr) gid 10.000 EUR, tith chira tri. TGBQLNH: 22.000/EUR. Yén cin: Bfah kon ede mghiip vp hinh tf phat sinh ten. Cho bidt gout rp xudt theo pharm php FIFO. Cudi nim, dink gia lgi nhiong Khoon mye tién of c4 de mgogi 19 theo 1) gid BQLNTL 16.250d/USD, 22.100d/EUR. Bai giai iy Ng TK 112: 161,000,000 = 10.000. 16.100 HTK SU: 161,000,000Ng TK 144 CO TK 1122: 184.400.000 C6 TK S15: 193,440,000 = 12,000 x 16,120 = 120.000,000 + 4000 x 16.100 9.040.000 C6 TK 007: 12.000 USD a Ng TK 156: CO TK 331: No TK 331: No TK 635: C6TK 144: 4 NoTK 13L: CéTK S11: 5 No TK 152: C6 TK 3315 6 No TK 642: CO TK M2: COTE SIS: C6 TK 007: 600 USD % No TK 1122: CéTK 13 CO TK S15: 193,200,000 193,200,000 = 12.000 x 16,100 193.200.000 = 12,000 x 16,100 240.000 193.440.000 = 12000 x 16.120 259.200.000 259.200.000 = 160000. 16.200 97,080,000 97,080,000 9.720.000 9,000,000 720.000 259,520,000 259.200.000- 320,000 6.000 x 16.220 = 16.000. 16,200No TK 007: 16.000 USD 8, NoTK 1 113.540,000 C6 TK 1122; 112.820.0000 = 7.000 x 16.220 = 6,000 x 16,100 + 1,000 x 16,220 COTKSIS: 720.000 8 TK OOF: 7.000 USD % No TK 331: 97,080.00 = 6.00% 16.180 No TK 635: 240,000 OTK 1122; 97,320.00 = 6.000 16.220 C6 TK 007: 6.000 USD 10. NoTK 156: 220,000,000 = 10,0005 22,000 OTK 331; 220,000,000 Didw chinhe TK 1112: Sé sich: 36000.000 = 2.400 x 15,000 Digu chinh: 39,000,000 = 2,400 x 16,250 No TK 111: 3,000,000 OTK 413: 3.000.000 VK 1122:SOsich: 145,980,000 =9.000x 16.220 Dibu chink; 146.250,000 = 9.,000x 16,250 No TK 1122: 270.000 COTK 413: 270,000 sich; 220,000,000 = 10,0005 22.000 Digu chink: 221,000.00 = 10.000 x 22.100 No TK 413: 1.000.000 OTK 331: 1.000.000 Déinh gid Ipk cubi ky No TK 413: 2.270.000. OTK SIS: 2.270.000 DANG 2: BAI TAP DINH KHOAN KE TOAN HANG TON KHO Bai tap dinh khoan va dp an: Ké toan hang tén kho BALL: T¢d Fdaanh nghifp SX til shud GTGT theo ptunong phip kd trircd stub hieh nip — xt wie ie mle sau: ‘Tin diy thang: Vat lig (VL) A: 800kg § 60,0004, VIB! 200kg x 20,0004 Tong thang: 1. Mua 500kg VL A, dom gii chuta thué 62.000dske vit 300ke VL B, dem gid chera thud @ VLAVa VL Bla 10%, Vie nip kho di, tide chu ta, Chi phi 21,000dikg. thud suit thué GTGT. 8 ni, trong dé thus GTGT 16.0004, phiin bi cho hai ogi vat ‘vin chuyén WL 176.0008 tri bing. ligu theo Khoi Lugng. 2. Nulit kho 1.000kg VIL A vi 300kg VIL B ange tiép SX sin phim.3. Ding TGNH tra nho nguidi bam & nghigp vu | sau ki tet khovin chiét khdu than ton 1% gid nwa chira thud, 4, Xuit hho 5Okg VL B sir dung 6 bp phin QLDN. 5. Nhfp kho 700k VIL A, dom gif chur thué 61.0084 va 700k WL. B, dom gi chur thueé 19,000d do ngudi bin chuysin Sn, thud GGT la 1096, dl thant tod di bing én chuyén Khodn, 6, Xulckho 6OOkg VL A-vi 400kg VL vio tng Hép SX sn phim, Yeu edu: Tinh todin vr rrink bay bit tod ghi sé tink hink trén theo hé thing KREN vii ede phucmg php tink sid ri hing tdn Kho: Nid trie ~ Nucit truce (FIFO), Nha sau — Nuc race (LFO), binh quin gia quvén ‘cud A bt qu gla qryen lida hot Dip ain Diuky: A= 48,000,000 =800.x 60,000 B= 4,000,000 = 200x 20.000 1. Nhip khe No TK 152A): 31,000.000 = 500 x 62.000 No TK 1334); 3,100,000 OTK 331: 34,100.00 No TK 152 4B): 6.3000,000 = 300 x 21,000 No TK 133: “630.000 CH3M: 6.930.000 No TK 152 (A): 100.000 (176,000 ~ 16,000) « 500800Ng TK 152 (B): 60,000 = (176,000 ~ 16.000) x 300.00 Ng TK 331: 16.000 COTK IN: 176,000 Gia VLA (tink Iudn hi phi vin chuyén): 62.200 = (31,000 ,000 + 100,000 800 Gi VLB (tinh Lud chi phi vin chuyén): 21.200 » (6.300.000 + 60.000)300 2, Xudt hho, Pluromg phip FIFO: No TK 621: 66,360.00 CTR 152A); 60.440,000 = 800 x 60.000 + 200 x 62.200 C4 TK 15248): 6.120.000 = 200 x 20,000 + 100% 21.200 Plums phip LIFO: No TK 6215, 67,460,000 CH TK 182A): 61.100,000 = $00 x 62.200 + £00 x 69,000 COTE 152(B): 6.360.000 = 300 x 21.200 Phucomg php inh quén gia quyén tién hoxin: Gid trung binh eta A: 60,850 = (800 x 60 .000-+ 500 x 62: .200)¢H00 + 500) trung binh etia B: 20.720 = (200 x 20 ,000 + 300 x21 .200)/(200 +300) No TK 621; 67,066,000 C6-TK 152 (A): 60.850.000 = 60.850 1.000COTK 152(B): 6.216000 =20.720 x 300 Phaccang php Binh quan wei bye Gi trung binh cudi ky: ein A: 60.900 = (800 x 60 .000-+ S00 x 62,200 + 700 x61 ,000) (00 » soo 700) Gia trung binh cudi ky ia B: 19.720 = (200 x 20,000 + 300 x 21,200 + 700 x 19,000) (200 + 300 700) No TK 621 66.816,000 (CO-TK 152 (A): 69,900,000 = 60,900 x 1.000 COTK 152 4B): 5.916.000 = 19.720 300 3. Tri tid NeTK 331: 373.000 = (31,000,000 + 6.300.000) x 1% COTK SIS: 373.000 Ng TK331: 40.657.000 = (4.100.000 + 6.930.000) 373.000 CH TK 112: 40,687,000 4c Xudt kha: Phuong php FIFO: Ne TK 602: 1.060.000 C6 TK 152 (B}: 1.060.000 = $0 x2 Phacomg pip LIFO:No TK 642 1.000.000 ‘C6 TK 152 (BY: 1.000.000 = $0 x 20.000 Phung php binh qin gia quyn ten ‘Gia trung Binh eiia B: 20.720 (20.720 x 20040 x 0) (200 +0) NoTK 1.036.000 C6 TK 152 (By: 1,036,000 0 5 20.720 ‘Phurang pip bi quion end No TK 642: 986.000 C6 TK 152(B}: 986.000 = 50x 19.720 5. Niigp kho: No TK IS2(Aj: 42,700,000 Ng TK 152 (B): 13,300.00 No TK 133: 3,600,000 = (42.70.00 * 13.300,000) x 10% COTK 112: 61,600.00 6. Xulit kha: Phicomg phip FIFO: No TK 621: 44.890.000 C6 TK 152 (A): 36,960,000 = 300 x 62.200 4 300 x 61,000 COTK 152 (BY: 7.930.000 = 150 x 21.200 + 250 x 19.000 Phucomg php LIFO: No TK 62k: 44.200,000 CO TK 152 (A): 36,600.00 = 600 x 61.000 CO TK 152 (By: 7.600.000 = 400 x 19.000Phuong, php ink quiin gia quoén liga hod: rung bin cita A: 60,960 = (60 .850 x 300 + 61.000 x 700) (300 » 700) Gili trung binh cia B: 19.300 (20.720 x 150+ 19,000 x 700) (150 + 700" No TK 621; 4.296.000 COTK 152(Ap: 36,576.00 = 600 x 60.960 C6 TK 152 (By: 7.720.000 = 400 x 19.300 Phacons, php bind quia cudi ki: NoTK 62t 4.428000 CO TK 152(A}. 36.540.000 COTK 152(By 7.888.000 Bai 2 : Cong ty hinh doanh HH ti chite bé todn hdug tin bho theo phuong phip ké khai therdmg xuyén, ie duh gié tr hing tam he theo plang phép binh quite xia quyén eudi hj. Nip thué GTGT the phicomy phip Khdu trie, Tromg thing 3, e6 tdi ligu aus sous 1.88 dri thing: § TK 156: 13.431.200d (6.400 dom vi hing X) § TK 1ST: §40,0004 (400 der wi hing X — gui bin cho cong ty B) § TK 131: 12.000.000d (Chi tiét: Cong ty A cn ng 20,000.000d, Céng ty B img true tién mua ‘hing 8.000.000d) ‘IL Trich sfc nghign vu phat sinb trong thing: |. Xudt kho $00 don vj hing X ban cho cong ty B, gid ban chins thus 2,8004/dom vi, thu GGT 10%. Tién hing chen the, cing ty B di nhin duge hing. 2. NhGp Kho 6,000 dom vj hing X mua cia céng ty C véi gié mua chur thué 2.2004/don vi, thué GTGT 10%, tién hing chia than toan,3. Nuit kho 2.000:don vj hing X sé bin cho eéng ty B, 4. Nivip kho 4.000 don vj hing X mua cla chng ty D vii gid mua china thud 2.250d/dem, GTGT 10%, di thanh wsn bing tibm me. 5. Cong ty B chip nivin thanh todn sé hing géi di bin thing nude, sb Irgng 400 dem wi, chara thué 2,900d/dem vi, thué GTGT 10%, 6. Xt kho 6000 don vj hing X gor di bin cho eding ty A, gi bain chura thud 2.900 dam vj, thud GGT 10%. Sau dé nhn drge hi bio cin eng ty A di nin duge hing, nhumg chi chip nh ‘thanh todn 3.600 don vj hing X, s5.cém lai do kém phim chit divtri tai, Cong ty HH di cho nhip: kho 1.000 don yj hang X tra lai. Yeu edu: Trink bay biit todn ghi sé. Dap an Gia. von binh quan eudi kj eta hig X: 2.173 = (13 431 .200 + 6,000 x 2.200 + 4.000% 2.250) 46.400 + 6.00-+ 4.000) L No TK 632) 1,086,500 =2.173 x $00 CB TK 156: 1,086,500 NoTK 13k: 1,540,000 COTK 333: 140,000 CéTK SE: 1,400,000 2 No TK 156: 13.200.000 = 6.000-x 2.200 Ng TK 133: 1.320.000 CO TK 331: 14,520,000 3No TK 157: 4.346.000 (C6 TK 186; 4,346,000 2.173 x 2,000 4 No TK 156: 9.000.000 = 4.000% 2.250 NgTK 133: 900,000 COTK 111: 9,900,000 8 Ng TK 632 840,000 COTK 157: 840,000 No TK 13k: 1.276.000 C6TK 333: 116,000 CéTK SE: 1,160,000 6 No TK 157: 13,038,000 C8 TK 156: 13,038,000 = 2.173 x 6,000 Ng TK 632: 10.865.000 C6 TK 1575 10.863,000 273 x 5,000 NgTK 156: 2.173.000 =2.173 « 1,000 COTK 157: 2.173.000 No TK I 1.950.000 C6 TK 333: 1.450.000 C6 TK S11: 14,500,000 = 5,000 x 2.900Bai 3: Came oy MIN tue di tegng nd thud GTGT theo phucnig php kh tric ehiee ké rod Irie tin khe thee placing phap ké Khai sharing xuyén. Trong thing 8 c6 tinh rink nde sau: Tinh inh mua hang @, Nhiin dupe mot sé hing do cong ty Minh Phude git dn, ari gid hiing ghi ten héa dam Ia 5.200 dom yi x 28.000d, thud GTGT 10%, Khi kiém nbjin nhap Kho phat hign thiéu 100 don vi, Céng ty ‘chp nbd thanh todn theo s4 thye nin, Néu cOng ty thanh todn trong wing 10 met Re te Ke nls hing $8 duge hiring chit Kad than todn 2% pia thanh tn, 'b. Nhkip kho hing moa dang di duimg thing trace véi gi tr 5.000.000 thé dom 662 ngdy 18/07 ‘66 gilt tri), 96 hing e6n lai so wd héa dem bi thiéw ebra xdc dinh nguyén aban 1,000,000d, «, Nin due ching tirdoi tin eda Gong ty Holing Midi nh thas odin 16 hing tpi theo how sda churn thé 20.00.0004, thud GTGT 10%, dom viel than wan bing tién mau, eudi thing hing chim ve, 4, Sé hang mua cia cng ty Minh Phunbo, don vj dieae gin gid 10% gi thar todn (dom thud GGT 10%) do hiv kin ph ch, Bam vj i chi ign weit Una tod cho eng ty Minh Phude sarong thi gan durge hung chit kh than toon 2. Tinh inh ban hing 4, Bian cho cing ty Z thu bing chuyén khoan gid bein chira thud bi 28,000,000, thud GTGT 18 10%, da niin gidy bio c6 eda magia hang, gid hye td hing xult Kho 222,000,004. 'b. Xuit bin chin cho cing ty Q mot 16 hing iri gi bin chu thué 14 40,000.0004, thud GTGT 10%. ‘Theo théa thudn, néw cng ty Q thanh iodn true thi han 58 deve hurimg ehidt khiiu 2% én gid ‘thom tod, gid thye H& xudt bk 31,500,000, ‘chin dupe hdi béo-cia céng ty Tin Thinh tré tsi mot sé hing héadé mua 6 thing trade, hing snhiip kho vii gia li 10.000,000d, di chi tiéa mt tra 1ai theo gid bain churn thu la 11.060.000d, tht GTGT 10%, Ménodiu: Tinh todn vi trinh bay eee bat toda ght Trinh biiy erie sd chi dé va sd cal ctia cde TK héng tdn kha. Dap ain 1. Tinh bind cma hang:No TK 156: 142,800.00 No TK 133: 4.280.000 C6 TK 3315 157,080,000 b NoTK 156: 4.000.000 No TK 1381 1,000,000 COTK ISI: 5,000,000 ° No TK ISI: 20,000.00 No TK 133: 2,000,000 C6TK 111: 22,000.00 a No TK 331: 15.708,000 OTK ISS: 1.428.000 COTK 156: 14.280.000 No TK 331: 141.372.000 CO TK U1: 138,544,860 COTK S15: 2.927.440 2. Tinh hinh bin bing: a Ng TK 632: 22,000,000 C6 TK 156: 22,000.00 Ne TK 1125 30,800,000 100 x 28.000 57,080,000 x 10% 4.280.000 x 10% 42.800.000 x 10% = 157,080,000 ~ 15.708.000 = (157,080,000 ~ 15.708.000) x 2%CéTK 333; 2,800,000 CéTK SH: 28,000,000 b, No TK 632: 31,500,000 CO TK 156: 31.500.000 Ng TK 13E: 44,000,000 CB TK 333: 4,000,000 CéTK SH: 40,000,000 Nd cng ty Q than tx id tran fam én hing chide Kir No TK 635; 880,000 = 44,000,000 x 2% N@TK ILI: 43,120,000 OTK 131: 4.000.000 « NerTK 156: 10,000,000 CHT 632: 10,000.00 11,000,000 1,100,000 12,100,000 80. CALTALKHOAN 156 CUA CONG TY HH (Dom vj tia: ding) Chimg tir Tai Koda ‘shtitn Negly 36 Dilngat dt img Ng co 8 dir ddiw thing x * + Nhén hang ety Minh Phudc Nhip 331 142.800.000, Ki hing dang di ding Gaim get - = hang bin cty Minh Phute isl 4.000.000 = _ Banthing cho ety 2 Blin ehiu cho 331 ty Q hin Joi hang bj tra ti ety Ti.- oe 632 14,280,000 ae = Thiele 032 2.000.000 ee 2 31.80.00 10,000,000 156,800,000 67.780.000 x Bai tap thué gid trj gia tang c6 Idi giai WiLL: Cita hing kink doanh chucomg mai dif sr Hing Phas xude bam mje 16 hang mdi com dign vei wid bin 800,000 deal vidi x6 lrgng ta 5.000 cad, Dé Khuyén midi nbn dip Khai tricomg cita hing quyée dink gid gid dn di 3%, Vay gid sth stud cota ls hang nay [a bao ndiéu? Gi ‘Git tinh thud ca mot nbi com digez 800,000 (800,000-x 0.05) = 760,000 d, Gi tn thal ua 16 hing, 5.000 ed 760.000 x 5.000 = 3.800 te 6 hing ndy li 3.800,000.000 ding. Vay eid tinh thué ci {8AL2: DN tharrng mpi Hing Ht o6 egw mbar sa = DN san xudt-4 sp A,B,C\D va tinh thué GTGT theo phuong phap khiu err: ia rua chura thud SP A ; 9000 dsp, sp B 15,000 disp, sp C 20.000 dsp, sp 25.000 dsp, Vai thud suit thud GTGT sp A 5%, sp B 10% sp C 5%, sp D 0% Gis bin clusa thud SP A = 15.000 disp, sp B 20.000 dsp, sp C 30.000:i5p, sp D 35.000 dsp. Thu suit 110 mt hing. Hay tinh thué GTGT phai n6p cua timg mat hing trénm SP Gidmua ThuéGTGT din Téng Gi bin ThuéGTGTdduTéng — Thud ‘chur thuéyio gid mua chum ra gti ban phaThue Thué phil yu Thué Thad i ror TM knhu thant r nop. suit enn GrGT suit nop x 1 2 3192) 46143 5 6 798% 89547 97-3 A 9000 00S 450945015000 0.1 «S00 16.500 1 050 B 15000 0,1 1500 16.500 20000 01 — 2.000 22.000 500 Cc 20000 0,05 1000-21000 30000 0,1 3.000) 33.000 2000 D 25000 0 = 2500 35000 0,1 3500 38.500 3.500 BAL + Trong thing 12/2009 tgi mgt DN'SX hing tw ding c6 ede s6 1+ Hang héa, dich vy mua vio trong thing 1. Bé sir dung cho vige SX sp A: a, Mua tir ety X 15,000 kg nguyén ligu voi gid chua thud GTGT bi 70,000d/kg 'b, Mua tir oty ¥ sin oir theo hia don GTGT thi tin thé GTGT 14 370,000 ¢. Tép hgp ede haa dom bin hing trong thing tg hang ha, dich vy mua vie 1 $00,000,0004 2. Db sir dunh cho vige SX sp Bi: a. Mua tir ety Me tr gid ing hia, dich vu mua vo chur thud GTGT Hi 120 trig b. Mua tir ety N: tri gid hing héa, dich vu mua vio bac gdm ca thué GTGT li 330 trig «. Tap hop ee a dawn bin fing trong thing: tr gt hing hs, dich wp mua vo 1350 gu 3. Dé sit dung chang cho SX 2 sp A vt B thi tip hyp eie hia don GTG 1g hoa, dich vy mua vaio chu thué GTGT fi $10 arigu ‘Tinh thué GTGT cia DN phai np trong thing. Hang hoa, dich vy mua vio trong thing: 1.Bé sin xuitcho sin phen A: Mua tir cng ty X => thué phai np Bb 15000 x 70000 x 10% =105000000( ding) Mua tir cong ty Y => Thud GIGT phil npp : 370000000,demg) ‘Tip hop héa dom thué GTGT phai mp la: 500000000 10%= S0000000( dime) “Téng GTGT vio cia sin phim A th: 105+ 197 +50 525 (iwigu)2. Bé sin xuit sin phim B: a, Mua tireding ty M => thu pai nop La: 120 x 10%= 12(triguy b. Mua tr cdmg ty N => thu phil nép li Gi tink thud s = 300( eriguy =>Tind GTGT phii np: 300 x 10% = 30 (igu) .¢. Tip hop hoa don=> thud GTGT phi nép Li: 120 x 10%" 35 (trigu) =Téng GTGT vio eon sin phim B 12 +30+ 35 = 77 (triguy, 3. Ding chung cho ca sin phim A va B l-> thué GTGT phai ndp 1a? S10 x 10%= SI (trigu ) Voy ting thud GTGT vito = 525 +77 +S1= 683, tritu) IL Tigu thy trong thang : 1, Sam phim A; a, Thu GTGT ra phai np a 120000 130000x 10%» 1560000000( déng) 1. True tidp xudt khiu => GTGT ra =0 ‘¢, Ban cho DN ché suit GTGT =0 => 2, San phim B a.Buin cho ete dg Ip bain 18 Gi tinh thué GTGT = Thué GGT phi mip bis60000 120000. 10%= 720¢ trigu) 'b. Bain cho edng ty XNK: ‘Gia tinh thud GTGT = =>Thud GTGT phai nop: 136363.64 x SOOOK10%= 6SISISTS1S(A6ng) “Ting thud GTGT mm pliai np cia sn phém 1 18.788181818,2 (DBng) “Tang thud GTGT di ra eta DN i | s69000000+7981 2348181818 ( Déiig) 18, Voy thué GTGT oaia DN pai ngp lax GIGTp= GIGTr- GTGTv = 2348181818 - 653000000" 1695181818 (Pang) ‘BALA: ‘Tron ky tinh thué, cing ty Imexeo WN cé edi ti lib sau: + Nuult khiu 15.000 sp X, gid FOB ciaa | dom vj sin phim fi 5 USD, Thué GTET du vio tia 56 sp tr Rip hp ti ce Boba om mia vido 24 ed + Nila dy thie XNK_1 16 thigt bj ding b6 huge Jogi trong muse ebun sx duege ding lam TSCD cho dyn du w-cau DN bj tinh theo gid CIF li 20 wigu USD, ton bg 1b hing my deg ni thu NK. Hoa hing ty thi la $% tinh trén gid CIE + NK S00 sp ¥. tr gid 16 King trén hop dng ngoai thug va ede hoa dom elvrng ni 1 10.00 USD. Trong thing cty da rigu thy hét hang nay véi donndh thu chu thué la 180 tr Yeu oda: 1. Xie dinh xem don vj trén phi ndp nhimg loa thud gi cho co quan nao, véi sd hong bao nhidu? Bikt: Thud sudt thud XK sp X 18 6% “Thué sult thud NK sp ¥ li 50% Thué suit thué GTGT déi vedi hoa hing ty thas 1 10% ‘Ty gil 1USD = 19,00042. Gia sira trong qui trinh be xép érkhu vue Hit quan cia khéu, s6 hing ¥ ndi tn bi va dip vai hur hong. Gi rj thigt hai li 3000 USD, di duspe Vinacontrol gid dinh va.xde nh, ee quan thu’ chip nhiin, cho gidun thus vi don vi vin ban duge ton b6 16 hing véi doen tru nhur el. Hiy tah bi a8 thud ety phil np? Balla + Tub XK pha mp cho 15.000 spx (15.000 x 5 x 19.000) x 0.06 = 85,5 ud ue GTGT dau vio due kha tir cho s6:-sp X Mi 24 tnd + TG GTGT tinh ho ho Mg iy the {20.000.000 x 0,05 x 19.000) x 0,1 = 1.900 trat ‘Thué GTGT di vio phi ndp cho I6 hing XNK: (20,000,000 x 19,000) x, = 38,000 td + Thu NK eas $009p ¥ ts (10.000 x 19.000) £05 = 95ird ST cia 500 sp ¥ hip Kh: (10,000 « 19.000 + 95,000,000) x 0,1 = 28,5 “Thué GTGT din ra.cia 500 sp ¥: 180,000,000 x 0,1 = 18 tra Vay thud XK phai npps 85,5 ma Thué NK phai np: 95 md Thué GTGT phai nop: (1900 + 38.000 + 28.5 + 18)-24= 399225 ed 2 Do sé hing ¥ bj ur hong c6 gid tr thigt hai 3000 USD nen: “Thué NK tink cho I hing Y: [(10.000 - 3000) x 191000] 40,5 = 66.5 tnd‘Thud GGT cia 16 hing Y nhiip Kha [(10.000 3000) « 192000 + 66.500,000] x 0,1 = 19,95 ted GTGT alu ra cin 16 hing 180,000,000 x 0,1 = 18 und Vay Thud NK phil nép: 66,5 trad ond GTGT phat nop DANG 4: BAI TAP KE TOAN THUE XUAT NHAP KHAU Bai tp ké toan thué Xuat - Nh§p Khdu cé dap an 1900 + 38.000-+ 19,95 + 18) —24 = 30.978, 95 mat Durdi diy Ha 2 bai tp ké ton thud Xudt - Nhaip Khdu cé dip ain, 2 bai tip nay durge lidy ‘Thué xuat tai thir diém dé, nén cdc ban evr tinh thué thea thiri diém con thué xuat hign han ce ban dge thém lugt méimhé BALL 1/-Ti mOt cing ty sin xudt Z, trong nim sin xwiit durge 280.000 sp vi tigu thy mur sau: 1) trye tiép bam 1é 40.000 sp, gid bin gdm ca thué GTGT: 71.500 dong/sp. 2) ban cho cty TM trong nude 90,000 sp vai gid bin ghm ed thué GTGT 1a 68.200 asp 3) bin cho siéu thj 20.000 sp, gid ban chua c6 thué GTGT 63.000 ding/sp. 4) Ban cho doanh nghigp ché xuiit 30.000 sp. Gid bain : 68.000 ding/sp 5) Xwiil cho dai Ii ban 1é 40.000 sp, gid ban theo hop dong dai ly gom ea thue GTGT: 72.600 dsp. Cudi nam dai ly con ton kho 10,000 sp. 6) Ban cho ety xuit nhap khiu 30.000 sp, gid bin chira.cé thué GTGT 1a 64.000 Thud TTB phai ndip- dé vei 3000 sp A vigu thy 25,714 - 8,516 = 17,198 (trig)‘Thug GTGT du ra phi ng 46: w4i 3000 sp A tigw thy 3000 x20.000x 0 = Gung) ‘Thus GTGT iu vio dune khiu tir di voi nguyn ig sn xudt 3000 sp A: 4é GTGT phai njip ddi veri 3000 sp A tidu thy Thue GT Op = Thue GTGT iu ra ~Thué GTGT din x0 6-12" 4.8 (rigu) “Thu TPR ai rapa nip 161 6000 sp B tiGu thy: ‘That GTGT div ra phai nop 4éi v6i 6000sp B tigu thy 6000 145,000 x0,1 = 27 ( triéu) 3, Tiéu thy qua dai Ij bin hang cia don yj ‘Thué TTB dau ra phi nop d6i voi 800 sp A tigu thy ‘Thué TTDB diu vio dupe khiu tri Adi voi nguyen lig sin xat 800 sp A: ‘Thud TTDB phi nfip d6i voi 860 sain phim A tidu thy 1 27) = 4,929 ( igu) ‘hud GTGT dd ra phi np divs 800 sp gu th 800120.000%0, bl 68tr ‘Thué GTGT dau vio duuge khdu trir di v6i nguyéa Higu san xudt 800 sp A:Thud GTGT phil nip Adi i 800 san phim A. tieu thy ‘Thud GTGT phai nép = Thué GTGT div ma — Thué Gi = 1,68 - 0,32 = 1,36 (wigu) 1 TTDB dura pi np eho 1200 5p Big thy ‘Thud GTGT dau ra phat npp cho 1200 sp B tigu thy 120042 $0030, 153,17 ‘Bai ly doi ly ban hing ding gid nén Khéng phi chju thd 6a vei hea hing mhjin dupe, thué GTGT hang ‘hoa bait ra do Cho ido KE kha va: Gp. ‘Viiy DN phi npp eéic loai thud sau: ‘Thué TTB phaii nip di vai 3000 sp A tiGu thy 17,198 trig ‘Thad TTDB phi nop d0i vei 6000 sp B tieu thy 106,363 trigu “Thué TTDB phai npp déi vai 800 sp A tigu thy 4,929 eigu ‘Thué TTDB pha np dé voi 1200 sp B titu hy 20,091 rig => Ting Thi TTDB pha tp 17,198 + 106.363 + 4,929+ 20,091 48,5814 trigu) i 3000 sp- Ate thy 4,8 ‘Thué GTGT phi nip di vi ON sp B tigu thy 27 trig ‘Thué GTGT phai nop Adi voi 800 sp A rigu thy 1,36 erigu Thué GTET phi 1p di voi 1200 sp thy 5,1 erigu ‘Thué GTGT phai nip Ai vdi ede chi phi Khie 1ign quan 6 trigu> Ting thud GTGT pha nd 484271136451 +6 = 44.264 tiga) ‘Baia: MOL corse sin xuit thiide Hi trong quy Ceé tinh binh sin xu nu sa AL Tite. xt mph ke kh = Trong qué don vj tién hinh gia céng cho don vj A 2.000 ely thude Ib, dom gid gia cng ( ca thud “TTDB ) 14 29.000 dledy. Dom vj A nin dd hang, = Co sign thy 700 kg thube Ks, gd in 35.0000 kg. = Ca 96 sn xuit vi bin ra 5.600 cdi thude bi, gid bin phi én haa da 8 50.S00Medy, co si A Whig dintien, ~ Trong quy oo sirsin sual ban cho cia hang thirnmg nghigp 200 ciy thude li, da nbn da tiém, 2 Talién hin tra cha ce qua thud: = Sihthude li sqi ton kho dat qug li 200 kg, 36 thude Id s@i sx trong quy’ li 2.000kg, eudi quy con tin ‘Kho 50 kg. ~ Séthude [di si bin ra ngoai va $6 thude Id hao ban cho ei hang thuong nghigp 1A chinh xéc, Yeu.clius Dau vi cudi quy khong tém kho thude Ia bao, dinh mute tigu hao nguyén ligu li 0,025kg thude a seri ‘eho 1 bao thude Ia. Thue suit thué TTDB v6i thude 16 14.45%, thud suit thué GTOT Adi Viton bi mat hang ni trén 1 10%, s6 thudc Ki sin xe, bin ra vit gia cdng Md eting Loi = Séthud GTGT tip bop duge trén hoa don eta hang hoa vit tur mua yao trang thigt bj la 15.00.0004, - Trong ky DN khong c6 hogt dong xuat khdu sé phim.2 Gite ms 43-DN ited XK 200 ediythiSe li hoBe bin cho don vj kink doanh XK theo hop ding kia 1G 200 city thud 1d, moi ditu kign khéc khing thay die May xe dinh lois thué GTGT, thué TTB ma DN hai mp trong mdi truemg hop tren, ‘Baila 1. Xie dink thu phai ndp: + Corsi gin cng eho om vj A 2.000 cay thud li, “Thue TDA tinh cho 2.000 cay thudc Ha gin cing: LOO * [ 29.000 ; (1+ 45%) * 45% = 18.000.000 (a) ‘Thad GTGT tinh cho 2.000 ely thud ic (2,000 * 29,000 ) * 10% = 5.800.000 (dy * Cor sd isdn tid thu 700 kg thuds li soi ‘Thué TTR tin cho 700 kg thade Ls: 700 * [ 35.000 : (1 + 45%) * 45% = TN3.448,276 (a) Thu GTGT tinh cho 700 ke thie 1a pit (700 * 35.000 )* 10% ~ 2.480.000 (a) * Corsé sim xudt vi bain ra 5.600 edy thude Ia: “Thue TDD tinh eho $.600 cy thude tn 5.6001" (50.500 (145% )) 45% = B1.765.517,24 (d) ‘Thué GTGT tinh cho 5.600 eay thude 14 bic ra: (5.600 * 50.500) * 10% = 127,260,000 (4) * Co sé xulit bin cho cite hang thing aghigp 200 cy thuibe Li.‘Thné TTDB tinh cho 200 cay thude lis 200 * [ 50.500 : (1+ 45%) ]* 45% = 3.134.482,759 (€) ‘Thué GTGT tinh cho: 200 cay thube ld: ( 200 * 50.500 )* 10% = 1,010,000 (a) “dng thud. TTDI and DN pbc nd 18,000,000 + 7.603.448,276 © 87,765.517,24 + 3.134.482,76 = 116.503.448,3 (a). ‘Ting shid G7GT ma i mip ibe (5.800.000 + 2:450,000-+ 28,280,000-+ 1.01 0.04K0 } ~ 15,000,000 = 22,540,000 (a) 2G ue tonne cst Rhu ____, Gili si DN erge tip sult kiilu duge 200 gay thude Ii: rung hop may «8 thud TTDB va thud GTGT abu bing 0 DN bin cho don vj Rinh doa xiekt khiu theo hop dng kin t¢ 200 cfly thude bi: ede Haal tht dire ini trong trum hyp nsiy nhur sau: ‘Thué TTDB dai vai viée thy 200 edy thude i 200 * [ $0,500 : (14-45% )]* 45% = 3.134.882.75 (a) ‘Thué GTGT dai v6i vige tiéu tha 200 edy thude li 200 * $0,500 * 10% = 1,019,000 (a)116,803.448,3 + 3,134.482,75 = 119.637.9311 (@) 2.540.000 ~ {010.000 = 28.$80.000 () 7 : ‘Vai liga bai tp dinh khodn hoach toin DOANH THU, THU NHAP KHAC, CHI PHL VA XAC DINHL KET QUA KINH DOANE Bal 1: Caine ty ban Ie hig, hd nu ching, hue di eum eink thud GTET 10% thea huang, phy kh trie Ké toxin hing i6n hho then phan. phip ké bhai thuringg xig'én, tink {2 hime sud Kho theo pwomg php bink quam ia quyn end kr Tromg ke ‘Ming tib di : 5 een Ti = ‘Tin tai kho: 1.000 dem vi (ej gid 10,000,004) + Ten tpi guy: So0dens) (tri git $.000.0004, gid bin Le chuea thud 15.000diden 44) 4.:Ntp ko Ring héa mua tr nh sin xa 9,000 dom vj cha rit, Git a cha thud GTGT 120,000,000 a. 2, Xuit kho hing giso-quiiy bin 7,000 dom vi,3. Téng hop hoa dam bin 1é trong k¥ 6.000 don vi, di bikn thu tibn mt. Gi bi Ie chia thud 20.000ditom ‘Tang hep phigu ndp tién bain hing trong ky: 132,000,000d. 4.Cudi ky kidm hing ti quy, sf ning tin Kho 141.480 dam vj, Hing hid, nin vign bin ng ph i tut ng theo pi bin co thud. 5, Hing tp hop chi phi bin hing vi chi phi quan ty doanh nghip édv tinh: dibng) ‘Yéa td chipni Phyo vp bie hing Phye-ve quin iy Linmg 10.000.000 5.000.000 BHYT, BHXH, KPCD 1.900.000 950,000 ‘Vit Ligu bao go hing 2.520.000 . Khiu hoo 5.000.000 1.500.000 Dich yy mua ngoai 4,380,000 6.280.000 Chi bang tik mage 3.500.000 7.510.000 Cong 27.000.000 21,200,000 ‘Léteoin: Ghi iin ce bie toxin pin dn tinh inh mua ing, bin ng vb xc aon Up whan tran dd. Bai giai Gid suit hho bink qudn eudi ki 10.000:000 + 5,000,000 + 120.000.000 12.897 = seeeeeneeeeeeneeeernneeetne 1.000-+ $00 +9.000 L 120.000.000 NoTKL 12,000,000COTK 331; 132,000,000 2 No TK 156 (Q): 89,999,000 = 7.000 x 12.857 CO TK 156 (K): $9:999.000 3 Ny TK 632: 77.142,000 = 6.000. 12.857 C6 TK 156 (Qy: 77.142.000 NoTK I 132,000,000 COTKS 120,000,000 COTK 333: 12,000,000 4 NoTK 632: 257.140 = (1500~ 1480) x 12.857 CH TK 156 (Q): 287.140 Ne'TK 1388: 440,000 20 x 22,000 C6 TK 632: 257.140 CéTK TI: 182.860 5 10,000,000 5.000.000 COTK334; 15,000,000 NoTK 641 1.900.000 No TK 642: 950,000CO TK 338: 2.880.000 No TK Gal: 2.520.000 COTK 331: 2.520.000 Ng TK 641: 000,000, No TK 642: 1.500.000 COTK 214: 6,500,000 NoTK 641: 4.380.000 No TK 642: 6.250.000 COTK331; 10,630,000 NoTK 641: 3.500.000 No TK 642: 7.500000 OTK! 11,000,000 Két chuyone NoTK S 120,000,000 CéTK III: 120000.000 NgTK OL: 125,642,000 CH TK 632: 7.142.000 COTK 6H; 27,300.00CO TK 642: 21.200.000 NeTK 71: 182.860 COHTK OM: 182.860 Ket chuuyde 1B: NyTK 421: 5.459.140 COTK IL: $459,180 AI 2: Tai mi Céng ty Minh thud GTGT td ore, thud sudt GTGT 10%, trong thang 12 cd cdc mghién vw kink pdt sink abe se, Gi dinh da thing. 12 cfc tai bho fn 6 88. du hop Iv: 1. Noy $/12, cdg ty xuit kho hing h6a gir di cho Cong ty X theo hink thie ehuyén hing (rif hing hoa thye 18 ut kho $00,000,004, wid bin chu thud 600,000,004, bgn mua ers nh dpe hang, 2. Ngiy 7/12, comg ty xt rig bin ngay ta kho, tg hing ha thu téxalt Kho 500.000.0004, git bin chera thué 600.000.0004, bén mua nhin hang tri ngay bing vin it, 3. Nally 8/12, cong ty ding j tir chit khdu throng mgi ting trade cho ngudi mua Z 1a 250.000d, cong ty tir vio ng tién hing. 4. Ngiiy 10/12, cing ty ding ¥ cho nguiri mua ini lai 16 hing di bin 6 thang trade ther agi bin chur thué 260.000.0004 vi thud git uF gis ting 26,000,008, git run 200.000,000d 16 hing nity ngwisi mua da tri tién. Hing tra lai con géi bén mua, 5. Ngdy 11/12, cding ty ahin dicge gidy bio etla Cong ty X di nbiin duos 16 baing gui digay 8/12, ker theo bién ban thiu mOts6 hing theo gid béin chu thud 20,000,004, g#é mua 18,000,000, chia 1 nguyen nbin, Cong ty X ding mua theo $6 thye #8, tién chua than ton 6. Nedy 16/12. cding ty xuai Kho hing him gir di cho Céng ty ¥ theo hinh thiae ehuyén ‘hing , tr gid ing ha thye t€ sult kho 700,000,004, git bin chum thud 7. Ney 17/12, cding ty mua hing HTX vi di bin thing cho Cong ty N tr gid mua chica thud 200,000,000, tr gid in chia thud 370,000,004, tii nian va bain chara tah ‘oan, 8. Nelly 19/12, cing ty ahd diac gidy io cia Céng ty Y di nin duge li hang gi dt iy 16/12, kém theo bién bin tha mét sé hang theo gid biim cha thud 100,000d, gid mus 80,0004, chu rd nguyén nhiin, Cong ty ¥ dng 9 mwa hiing theo héa don, tidn chua than tod, Hing tha cong ty ¥ gir hd cho bén bin, 9, Nedy 2/12, c@ng ty sult bho biinh ngoi, nude ngot phue vy cho tng két nim ein hogt dng cing doan cing ty, gid bin ebwra thud lA 200.0004, gid von 1a 160.0004. 10. Nay 24712, xuit kho hing hia Kine tir thign 66 git mua 4,000,004, i bin chara thu $.000.000d do qu? phic kr tai ro. LL. Nay 25/12, e6ng ty suit kho hing 4@ thuemg cho aban vién quing e@@ ban hang, sd ban cha thué 1 100.0008, 218 vén 1a 80.0004 Kew odin: 4. Gli main eae bt tin pt sinh trén 2. Tink vp uit ton kt ehngyén Doanh thu bn hing thudn wo end 3. Timi vi lip bu todin két chuyén Gid vin hing bain vba eu ki. Bai giaCOTK 156: 500,000,000 2 NyTK 632: 500,000,000 C&TK 156: $00,000,000 NyTK IIL: 660,000.00 COTK S11: 600,000,000 OTK 3331; 60,000,000 2 No TK 3: 250.000 C6 TK S21: 250,000 260,000,000 26,000.00 COTK II: 286,000,000 NoTK 1388: 200,000,000 COTK 632; 200,000,000 5% No'TK 632: 482,000,000 » 500,000,000 - 18.000.000 OTK 15 482,000,000NoTK 1381: 18,000,000 C6TK 157; 18,000.00 NoTK 133 638,000,000 CéTKS11; 580,000,000 = 600,000,000 - 20,000,000 CéTK 333: $8,000,000 6 Ny TK 157: 700,000.000 CO TK 156: — 700.000.000 2 NoTK 407,000,000 CéTK SII: 370,000,000 CéTK 333; 37,000,000 NoTK 632: 200,000,000 NoTK 133: 20.000.000 COTK 331; 220,000,000 8 No TK 632: 700,000,000 C6 TK 157; 700,000,000 No TK 1388:C6 TK 3381; 80,000.00 NoTK 152: 990.000.000 CéTK S11; 900,000,000 CéTK333:; 90,000,000 9. NoTK 632: 160.000 Co TK 186: 160,000 NoTK 642: 220.000 CéTKSI2; 200,000 COTK 3331; 0, NoTK 632: 4.000.000 COTK 156; 4,000,000 NoTK 4312: 3.500.000 CéTK S12: 5,000,000 CoTK 333 500,000 ue No'TK 632; 80,000 CO TK 156: +80,000 NoTK 110,000CoTK 512: 100.000 Co TK 3331 10,000 168 cup doa th btn hang thin vito cb pt No TK SIL 510,000,000 COTK $31: — 260,000,000 Co TK 521: 250,000.00 NoTK S| 1,940,000,000 = 5.000.000 + 100.000 + 200,000 C6 TK 911: 1.945.300.000 Ket chuyén gié vin Maing bi via cud Aj NoTK 9} 1.886,240,000 C6 TK 652:1.886.240.000 BAL 3: Trong thing 72, Cong ty M Rip hop cht pi Bae hang va gun 1 down nghkep hu sa: 1. Lurong phi ti cho nin vign hin hang val bbc xép, dng gai a 10.000.0004, nin vién quan i ¥.000.0004, tich BHXH, BHYT, KPCB ding ché 46. 2. Xullt ho mdt s6-c6ng ev dling phic vu bin hing 2.000.0004, pin bd trong 4 thing, 3. Xuit kho vgt tigu phy eho bsin hang 200.0004, eho quan 1y 300.0004, vt ligu str dyng hét trong thing. 4 Rit TGNH ta tién thud méin ba cho cding ty 1.200.004, ké tosin phan ba 12 thing. 5h cién mt te ph vin chuyén bin hing 3.000.000, 6..Chi tid mgt ngp thud clu durimg cho eae phuong tign van chuyén eéng ty 400,000d 7. Chi tidn mgt a 0.0004. tid cho chuyén vién ké todn td chire va tip hude cho nhiin vien phéng ké toam cong ty 1308. Phi rd ig chi phi quiing ei hing fea 60,0K0 HOKE vi thud ri ti ia ting hd tir 6.000.000, phn bd 6 thing. 9. Nin ha dra tidy Khich cits cng ty i chura thué 900.0004, thud GTGT 150.0004, chica ti tid 10. Khiu hao TSCB cho bé phin bin hing: 1.400.004, bé phin quin IY 1.600,000d. Phi ti tidn dign, mune, din thogi theo fda dom thing ni Wi 2.000.000 vi thud gid ti gi fins 10%, ing Kh te = Ding cho kho hang héa: * Diang cho bin hing: 800.0000 12. Lap de phng chi phi bo ein sn phim 1,000,000, 13. Lip dy phong qus tng cp mat vige kim 700,004. ew cia: J, Gli mn cc ot tin pet sinh tr 2. Fin eh: Kip bu id ed ehaiyén vod ip chi pt hog tpng. va eudik. 3.Ciin cit 34 ligu eiia BT 7.2 vie BT-7.3 erin bay trén sor desi koi chit T lé xde dine Ket qia kink doank (cho biét cong ty tang érang giai dogn mign dhué TNDN), Bai giat 1 No'TK 641: 10.000.000 No TK 642: '8.000,000 Co TK 334: 18,000,000 1.900.000 = 10,000,000 19% 1,520,000 = 8,000,000 x 19% 1.080.000, = 18:000.000 » 6% COTK 338; 4.500.0002 NoTK 2,000,000 COTK 153; 2.000.000 No TK 641 500,000 COTK 142; 500,000 a NoTK 641 200,000 NoTK 64; 300.000 C&TK 152; $00,000 4 NoTK I 1,200,000 Cé TK 3338: 1.200.000, No TK 642: 00,000 COTK 142; 100.000 5 Ng TK 642: 3.000.000 CéTK 11: 3,000,000 6 400,000 400,000 No TK 3339: 400,000COTK I: 400.000 2 No TK 642: 1.300.000 CO TKI: 1,300,000 8 NgTK 1 0.000.000 No TK 133: 6,000,000 C6 TK 331; 66,000,000 No TK Gat: 10:000.000 OTK 142; 10,000,000 9. No TK 642: 900,000 No TK 133: 150,000 COTK 331: 1,050,000 0, 1,400,000 1,600,000 3.000.000 Me ‘800,000 1.200.000 200,000COTK 33: 2.200.000 RR. NTK Gal: 1.000.000 Co TK 532: 1,000,000 Be No TK 64; 700.000 COTK 3S: 700.000 Kit chuyién loan 66 chi phi hat ding vio cwdi kj: NyTK 9) 44,820,000 CB TK 641: 25,800,000 C6 TK 642; 19.020.000 Bai 4: Tai mi doanh nghiép trang thang cé tinh hinh saw: |. Nin gidy béio chia 14i tr hogt ding lién doanh 5,000,004. Chi phi theo dB¥ heat dig tién doanh $00.000d bing tia mgt. 2. Rit TGNH np phat do vi pham hop ding kinh 18 2.000.000. 3. Thu dirge ng ko oi dl wir 1 2 ndim truce 10,000, 0004 bivng rién mgt, 4. Thanh ly TSCDHH, nguyen gid 15.000.000d, hao mon £3.800.0000, chi phi thank ly 300.000d. phé lige bit thu bing mifit 800.000d. 5. in chimg khodn div tw mein hon, ©6 gid gbe 12,000,004, gid bain thu biing vién xg 11,000,000 6. Xir ly ng phai tra 4 nim trnde khdng ai ddi 10.000.000d vio thu nhip kkhic. 7. Nh thong bio duge chia c@ tée diiw tr chimg khodn 5,000,000.8..Doanh nghiép nhin thing bio-gim thué GFGT 6.000.000d 9. Phi thu Ii tin cho vay 7,000.000d theo hgp diag cho vay. Yauciu: 1. Ghi nbn cae bit coin phd sink tren. 2. Két chuvén tinh Két qué kinh dean cho ting hogt dong dat chink, HD Kliic. Bai giat L NgTK 1388: 5,000,000 COTKSIS: 5.000.000 No TK 635: S00 COTK INT: $00,000 2 NoTK 811: 2,000,000 COTK 112; 2,000,000 3 NoTK 111: 10,000.000 C6 TK 711; 10,000,000. (Cb TK 004: 10,000,000) NoTK 811: 1.200.000, NgTK 214: 13,800,000 C6 TK 211: 15,000,000No TK 811 300,000 COTK HI: 300,000 No TK IIL 800,000 CéTK TI: 800,000 5. NoTK 11: 11,000,000 No TK 635: 1,000,000 CO TK 121: 12,000.00 6 No TK 3: 3 10,000,000, CO TK 711; 10,000,000 2 Ng TK 1388: S.000.000 COTK SIS: 5.000.000 8 No TK 333: 6.000.000 CéTK7II:; 6,000,000 9. No TK HL: 7.000.000 COTK SIS; 7.000.000 Két chuydn tink Két qui kinh dounhs NoTK 91 5,000,000 OTK 635; 1,500,000COTK SI: 3.500.000 NoTK 7H: 26:800,000 NoTK S18: 17.000.000 OTK 9 NoTK 911: 38,800,000 C6 TK 421; 38,800.00 BAS. Tp hp dou sh vi ei ph tgp inh rong. kj 1 doanh nghig gdm: 4. Doanh thu ban hing £6p: 256.000.000d. Chidt khiu thuomg mai la 500.000d, widen ‘gid bing bin 1,500,0004, doanh thu héng ban bj tra lpi 9.000.000d. 2. Doanh thu gat dong ti chin 13,000,000, 3. Thu nhdip khae: 200.0000 4. Ting gid vin hing bin phat sinh (bao gbm hang bain bj tra 19i); 158.000.0004 va gids sn fg bin bj te Ig 188.000.0004. 5. Chi phi ai chinh: 4.000,000d, 6. Chi phi bin hang; 000.0003, 7..Chi ph quan 1 doans mghign: 12:000.0003 8. Chi phi Khe: 2.300.000 (Cufihi ké tofin cin diéu chink thém cic hat tain sau 4. Phin bé cing ct. dang st dung <9 phi quan I doanh nghiép hiing ky li800,000. '. By phong chi phi bso hin hing hoa ky ny 1 $00,000, Dy pang up tr cp mt vige tam 200,000 dd Tinh va ghi nbn doanh thu ti-chink khodn én li cho vay phii thu: vio eudi ky 2,000,000, e. Két chuyén tir doanh thu efwa thye hign khodn li tra gop hang thing di thu cia Ikhich han bi 3.000.004. Hatt cia: 41. Trinh bay én sor ti Khoain chit Tce TK olen quam ed thee ign cic ecing vie ké toxin vito cub hab ‘i kt qu kink loan (cdg ty onthe chuea sink shud TDN) 2. Gié sit dadinh nghiép wang, ky cb 10.ANMLO0Nd chi phi kirdmg chiemg ter herp phdzs bj loai tence Ki utnk thud TNDN. Cae khosin doamh thu, the nhip vie chi pit exin lai dew ka dai twang tinh thué TNDN hop php, herp ie. Thu suat dhe nkyip DN phai mip 28%! tong th nhip chi thud. Hay the hin fal cae cdirg vig ke todn vio © udi A) tinh her qual kink doanh (thew yen caw 1). Bai lim L NoTK SHI: 256,000,000 C6 TK S21 500.000 C8TK S32; 1.500.000 COTK S31: 9.000.000 C6 TK 911: 245,000,000 2 NoTK StS: 18,000,000 = 13,000,000 + 2,000,000 + 3,000,000 COTK OL: 18000000 aNo TK 7H: 200.040 COTK SIL: 200.000 No TK 91 150,000,000 C6 TK 632; 150,000,000 5. NoTK 911: 4.000.000 COTK SS; — 4,000,000 6 NoTK 911: 20.50.00 COTK 641: 20,500,000 = 20,000,000 + 500.000 z No TK 9) 13,000.00 CO TK 642; 13,000,000 = 12,000,000 -+ 800,000 + 200.0040 8, NoTK 9) 2.300.000 CéTK SIL: — 2.300.000 Bit todn dieu chad (le ra edi nay didn chin sriede réi mdi gh weg vito 911)2 No TK 642: 800.000 C6 TK 142; 800,000 No TK 641 500,000Co TK 382: 500,000 No TK 642: 200.000 COTK 331 200,000 a. Ng TK 1381: 2,000,000 COTK SIS: 2.000.000 a No TK 338: 3.000.000 COTK SIS: 3.000.000 DANG 7: BALTAP DINH KHOAN KE TOAN NO PHALTRA Huding din cach dinh khoan cée nghigp vu ké toan phat sinh: KE TOAN NO PHALTRA Bai 1: Cong ty M nop thué GTGT theo plucong php khan tric, 16 cure ké ton hang tin kho theo phucaug phap ké khai thiedng xuyén. Trong thang 3, phng ké todu c6 ta Hg lién quan dén finh hink thank todo v6i nguedi baw vie ngredi nhgn thdu nur sauz 1.86 du diy thing 3: TK 331: 31.00.0004, trong dé: céng ty xdy dung s6 | — sé du Ne: 50,000,004, cira hing Déng Tm ~ x6 dur C4: 80.000,000d, dng A —s6 dar Cé: 1.000.000. IL.Sé phat sinh trong thing: 1, Ngay 02/03 nhip kho 5.000kg vat ligu X cha thank todn tién cho cing ty ding Mai, don gid chua thué GTGT ghi trén héa don (GTGT) 10.000dkg, thué GTGT 5%. 2. Ngity 05/03 mua mgt may vi tinh theo héa don (GTGT) 16.500.000d (gm thué GTGT10%) chia tra tién eta eira hing vi tinh 106, diing cho edu lac b6 do qu¥ phic loi tho. 3. Ngiay 08/03 nghigm the céng trinh nha kho do cong ty xay dyng s6 1 nhgm thaw ¢phin xy lp) theo héa don (GTGT) 165,000.000d (gdm thud GTGT 15.00.0004). 4, Neity 10/03 chuyén TGNH thanh todn sé tién edn ng edng ty xay dime s6 1 5. Ngdy 12/03 chi tién m wan todn cho cita hing vi tin 106 sau khi wire thanh toa duge hung 1a 1% gid chura thué 6. Ngiy 20/03 nhép kho hing héa E mua chiu cita cng ty X theo héa don (GTGT) 10,500.000d (gom thué GTGT 5%). 7. Neay 24/03 img tnnée bing tién mat theo hop déng giao thiu stra chita lém xe van tai cha Garage Nege Hing 2,000.000d 8, Ngity 26103 chi phi gia eéing khudm mitu ph ri. cho ca sé co khi Phit Tho theo héa don ban hang théng thuvmg 10,000,004, Céng ty nbn todn bé- Khudn mau di thé ngodi gia cong v6i gid thye té 15,000,004, giao thing cho phan xwomg sit dung, woe tinh phn bé 18 thang tir thing smu 9, Ngiy 28/03 cémg ty xirly <6 tidn ng khéng ai di, khoan tién phai tri cho Ong A li 1.000.000d darge tinh vao thu nhip khéie. 10, Cudi thang nhin dire héa don (GGT) eta XN Thién Long s6 tién 5.500.000d (gdm. thué GTGT 500.0004), Cong ty di chap nhin thant todn nhumg vét ur van ehua ve hip kho. Trinh bay brit ton ghi so eae nghiép vu trén M686 chi tiét theo déi thanh todn voi timg mhé cung cap.1. Ney 0203 Ng TK 152 50,000.00 = $,000 x 10.000 Ng TK 133: 2.500.000 C6 TK 331 (Béng Hai): 52,500,000 2. Ngity 05/03 Ng TK 211 16,500,000 C6 TK 331 (WT 106): Ng TK 4312: 16,500,000 C6 TK 4313: 16,500,000 3. Ngity 08/03 Ng TK 2412: 150,000,000 Ng TK 133: 15,000,000 C6 TK 311 (xy dang 6 1): 165,000,000 4. Ngiy 10/03 No TK 311 (xay dumg sé 1): 115,000,000 = 165,000,000 — 50,000,000 C6 TK 112: 115,000,000 5. Ngity 12/03 Ng TK 331 (VT 106) 16.500,000 C6 TK 515 150.000 = 15,000,000 x 1% OTK I: 16,350,000 6. Ngiy 20/03No TK 156: 10,000,000 Ng TK 133: 500.000 C6 TK 331 (X): 10,500,000 7. Ngity 24/03 No TK 331 (Ngoc Hing): 2.000.000 CO TKI: 2.000.000 8. Neity 26/03 Ng TK 154: 10,000,000 C6 TK 331: 10,000,000 Ng TK 242: 15,000.00 Co TK 154 15,000,000 9, Naty 28/03 Ng TK 331 (Ay: 1,000,000 COTK TIL 1.000.000 1. Cudi thang No TK 151 Ng TK 133: 500.000 C6 TK 331 (Thién Long): 5.500.000 Bai 2: Tai céing ty A, c6 tinh hink thank todn cho cdng nhén vién (CNV) va cdc khodn theo Niecy teupe thing 12 hue sus ‘Sd.du ngiy 30/4 | cis TK 334: 215.000.0004, Trong thing 12. s 4 liéu ei a phong k é todm nhur sau1. Ngaiy 05/12 chuyén khodn tra luemg ky H thang 11 cho CNY (hé thong the ATM} 215.000.0004 2, Ngay 20/12 chuyén khodin tra lueng ky I thing 12 cho CNV la 198.000.0004, trong dé chi BAXH cho nguiri lao déng tai DN Sm dau thing may la 1.500,000d. 3, Ngiiy 25/12 tong hop tién Iueng phai tn cho edng nin vién (bao gdm tiga dn gitta ca) trong thang 12 la 393.700.000d gdm: ‘Tién Iuong cia eéng nhan vig Phin sarang SNC 1 PREM RUOME SKC phn suey SXP ipa BN pha Luong phop cNsx NVQL CNSX NVQL CNSX NVQL bin hing QLDN alia CNSX Ie 02K SSB Don vi tinh: trigudén £ 4. Trich céle khoan BHXH, BHYT, KPCD theo Iuong (gia sir theo luong thye 18) tinh vao chi phi ccho méi dbi tigng cd tinh luong 5. Téng hop bang thanh todn tien thirong 6 thing cudi nim de qu? khen thudg dai the, ién 50,000,004, 6. Ngay 30/12 da yéu cdu ngiin hang chuyén tién (da nhan gidy bio ng) nop KPCB 2%. quy TL, nép BHXH cho co quan BHXH 20% quy TL, np BHYT 5% quy TL dé mua thé BHYT cho CNY,7. Cudi thang, phin anh khoan khdu trir Luong ngundi lao dng: ‘Tign tam img: 500.0004 Boi thong vat chat: 720.0000 BHXH 5% quy TL va BAYT 1% quy TL fién cde khodn khoan cén lat 8, Gia sircudi thing, eéing ty di chuyén khodn ton bb} s8 phi tra (ky II) cho CNV. iT) TK 334 — Pheid rd. cho ngueci law lng. Yéucd Trinh beiy bit roan ghi Bai L.Ngiy 05/12 No TK 334; 215,000,000 (C6 TK 112: 215,000,000 2. Nelay 20/12 No TK 334: 196,500,000 No TK 338: 1.500.000 C6 TK 112: 198,000,000 3. Ney 28/12 No TK 622: 344.000.000. ~ 198,000,000 + 98,000,000 + 48,000.00 No TK 627: 15,500,000 =8,000,000 + 5,060,000 + 2,500.000 Ng TK 641: 6.000.000 No TK 642 28,000.00 C6 TK 334: 393,500,000 No TK 622 200.000,Co TK 335: 200.000 Khi tinh tien ivong nghi phép diege tink véeo.s6 thee té phai tra: Ng TK 335) 200.000 Co TK 334 200.000 4. Ng TK 622: 65.360.000 = 344,000,000 x 19% Ng TK 627: 2.945.000 = 15,500,000 x 19% Ng TK 641 1.140.000 = 6,000,000 x 19% Ng TK 642: 5.320.000 = 28,000,000 x 19% Ng TK 334: 23.610.000 = 393,500,000 x 6% C6 TK 338; 98,375.00 Ng TK 431 50,000,000 C6 TK 334; 50,000,000 6. Ng TK 3382: 7.870.000 = 395,500,000 x 2% Ng TK 3383: 78.700.000 =393.500.000 x 20% Ng TK 3384: —11,805.000 = 393,500,000 x 3% CO TK 112; 98,375.00 1. No TK 334) 24,830.00 C6 TK 141: 500.000 CO TK 138%: 720,000(Cé TK 3383: 19,675,000 = 303,500,000 x 5% CO TK 3384: 3.935.000 = 393,500,000 x 1% 215,000,000 (112) 215,000.00 393.500.000 (622, 627, 641, 642) (112) 196,500,000 050.000.000(431) (338) 23,610,000 (141, 1388, 3383, 3384) 24.830.000 (112) 198,560,000 ooo 000 & Ng TK 334: 198,560,000 C6 TK 112; 198,560,000 Bai $3: Cang ty M san xndt m@t sé mgt hing thuge déi trong nop thué GTGT theo plurong phép Khiu trie thud, 16 chive ké ton hing tin kho thee phirong phép ké khai thedng xuyén. Trong thang 1, phong ké todm e6 tdi ligt én quan dén edie Rhotin thud va cae Rhodin phad ngp gin stich nhw sau 1.84 du diy using 3; TK 333: 2,000,000d trong ta chi tiét TK 33311: 2.000,000d,HLPhat sinh trong thing’ 1. Céng ty di chi tién mgt nop thud mén bai nam nay theo théng bio: 3,000.0004. 2. Nhan duge théng bio np thué tai nguyén trong ky: 2.000.000. 3. Bén ky thanh toan hrong, céng ty tién hanh khau trir long cua céng nhan vién phan thué TNEN 48 n6p cho nha mrée: $.000,0004, 4, Mua mot.xe eon sir dung phai déng 1é phi trede ba: 6.000.004. 5, Nhiin théng béo tam nOp thué TNDN quy | nam nay: 10.000,000d. 6. Téng hgp tinh hinh tigu thy sin phdm trong thang: gié bin sin phim chua thué 100.000.0004, thué GTGT 10%, trong dé chiea thu tién khich hing $0% gia thanh ton, thu bing TGNH 30% va bing tién mat 20%, 7. hain Igi mot sé sn phim da tiéu thy thing 2, nhgp kho theo gia van 800.0004, gidi bin hang tri lpi 1.100,000d (gdm thué GTGT 100.0004) trir vio 6 tién Knich hing edn ng. 8. (Gia sit) cudi thang lip ti khai thué GTGT, sé tién thué GTGT diu va duge khiu trir thang nay la 12,000,004, 9. Chuyén TGNH np thué GTGT 2.000.004, thué TTDB 22.500.000d, thué TNDN tam n§p, nbp hg thué TNCN cho CNV, di nhiin dirge gidy bao No cia NH. Yeu cau: Trinh dity bier tocin wii 86. Bai git a Ng TK 642 3.000.000 C6 TK 3338: 3.000.000 No TK 3338: 3.000.000COTK IL: 3,000,000 2. Ng TK 627: 2.000.000 C6 TK 3336: — 2,000,000 Ng TK 334: 5.000.000 Co TK 3335: 5.000.000 4. Ng TK 211: 6.000.000 C6 TK 333% 6.000.000 Ki ding 18 phi wunie ba: Ng TK 3339: 6,000,000 COTK IL: 6,000,000 Ng TK 8211 10,000,000 Cé TK 3334: 10,000,000 6. Ng TK 131: 55,000.00 Ng TK 112: 33,000.00 Ng TK 111 2.000.000 C6 TK 33311: 10.000.000 C6 TK 511; 100,000,000 1.Ng TK 155: 800,000 C6 TK 632: 800.000 Ng TK 531 1.000.000 Ng TK 33311: 100.000 CO TK 131; 1,100,000 & Ng TK 33311: 12,000,000 CO TK 133; 12,000,000 9, Ng TK 33311: 2.000.000 Ng TK 33: 22.500.000 Ng TK 3334; 10,000,000 Ng TK 3335: 5.000.000 COTK 112; — 39.500.000 BL Cip-dinh Khoi aguyée If Ké tod 66 tai gia dip fn, Phin: KE TOAN CAC KHOAN DAU TU'TAI CHINE Bai li Tei Fdownh aghigp c6 tink hinh dtu te tai chink gia hg abe sau ‘88 dur mgiiy 30MIN: TH 121:45,000,00N¢ (TK 1211: 30,000,000 e6 phigu can cong ty CP Az TK. 1212 15,000.00 — 10 tiv ky phigw NH Sao Mai, ménh gid 1.500,0008/6, thai han 6 thing, litsul 0.7596/thng, thu ai nh hing than ~ TK 129: 1.000.004 (ay phOng gkim gid o8 phigu cia cbng ty CP A) Ivo hing 12 pit sinh <8 hig vp gay 01/12 cht TGNH $,000,00 su tin phigu Kio bye TP pt uns thoi tan 12 Hing, 1 sud O,86/thdng, thu I8i nyt lin Ki do hg. 2. Nay 02/12 hi td mj 9.090.000 musa ky phigw mh gi 10.000.0004 Hd gm 12 thing, Ii suit 10%6/ndm, tinh li rede | Hn ngay kh mun ky phi 3. Nagly 22/12 bain mgt si 60 hin e6nig ty CP A 66 i ede 10.000,000d voi gid bain 112.000.0004 4 thu bang TGNH. Chi tién mgt thanh todn cho nguisi mai gidsi 50.0004, 4, Ney 30/12.NH So Mai chuyén tidn ki thing fy ea 10 ts kY phién Vio tii Khoa tién sro ngin hing, 5. Ney 30/12 chi tién gina hing $.000,0008-cho cdg ty B vay tam, thoi han 3 thing, vai li sade 1960thding, thee 1 Lin kh do han 6. Nedy 31/12 doanh nghigp xc dink mize gim eid 36-06 phin cdng ty CPA mis doanh, nghigp dang nim giv la 800.0004. Minus Dian thacn ce ng vw dinh ep sin Bai gidi 1 Ngiy O12 Ne TK 121 $000,000 COTK 12: 5,000,000 2. Nghy 02/12 No TK i2t cr)COTK IL: 9,000,000 CH TK 3387; 1.000.000 Cudi ting ker chy: No'TK 3387; 1,000,000 / 12 COTK SIS; 1,000,000/ 12 3. Npdy 22 Ng TK 112: 12,000,000, CO TK 121: 10.000.000 COTK SIS: 2.000.000 No TK 635: 50,000 COTK IM: 30,000 4. Nay 3012 No TK 112: 12800 COTK SIS; 112.500 5. Ngly 30/12 Ne TK 1288: 5.000.000 COTK 112: 5,000,000 6. Npiy 3102 Ng TK 29: 200.000 1.000.000 ~ 800,000 COTK 635; 200,000Bal 2: Thong shang 09, png kB todn cag ty A clit v8 dui tur ad npn bie caus 1. Cluj ai 1.500.000.0004 na pA cs gy CPX, pi by 8 sgn i 300,000,000, chi phi mun li ebitiém mt 3.000,000d (4g 18 quyén bigu quyét trong ducmg vai IG gop vn 60%), 2. Niji thong bio chia ed tie eta edng ty CP P 1h $0,000,004. Theo thos thug, eB ty ‘A.da chuyén toan bd sf 06 tre ndy d8 gop wn thém (cho biée ty 1€ quyén biéu quy Et tung dmg vi If 6p vim thay di ie $2% Len 55%), 3..Gép vin du ne via edng ty BB véi ty 18 26p vin Lk 40%, bing: 4. 1 thigt bi sly c6 mguyén gid 100.000.0004, kha hao Ioy ké dén thi diém gép vin ta 10,000. 0004, vin zap dupe tinh 88,000,000. S.Xult hho 1 18 hing hia 66 gid ade Wb 150.000.0004 vi dune tinh vn gap la 155,000,004, 6. Chi phi vin chuyén ti sin gdp vn cdng ty A chu, G8 thaith tod bing tin tam sing Ba 110.0004 (iim VAT 10%), 7. Cuyén kon mua 3,000 8 phd thrmg, ei moh pi tO, 0004/eb phibu vi gis chuyén nhuyng 120.0008 phéu dia cling ty CP BT, t 18 quyen bigu quyét li 12%, Chi tin mje thanh tein eho nguiti mdi. zidi 1,000,000. 8. ingrid pia cli edn iyo phn iM cha mani Ban 8. (68 tring tik hing) vi gid ban 138.000.0001, biét gid gde sé ed phiéu may 1a 140.000.0004. gi woe sf c phigu eb Iai sau khi chuyén nhucmg 1 360.000.0008 (vii ty 1 quydn bigw quyéet slam ti 2596 xudng 18%). ‘modu: Dinh Rodin wi phan sinh ind hin wn wi ned i on OTK Dap anNoTK 1,$03,000,000 (COTK 112; 1.500,000.000 COTK LL 3.000.000 2 Ng TK 2: 50,000.00 COTK SIS: $0,000,000 a No TK 223: 88,000,000 No Tk 81 2,000,000 NoTK 2 10,000,000 COTK 2: 100,000,000 No TK 223: 155,000,000. CO TK 156: — 150,000,000 COTK TU: 5.000.000, 100,000 19.000 10.000 4 601,000,000 1.000 x. $.000 + 1,000,000 COTK 112; 600,000,000COTK ILE 1.000.000 NoTK 33 138.000.000. No'TK 635: 2.000.000 COTK 223; 140,000,000 No TK 228: 360,000,000 COTK 223; 360,000,000 BAG 3: 7911 doanh nghigp 6 rink hinh din tai chink nh sau eer as + TK 29: on + TK 228: 700.000.0000 (10.000 c4 phin edng ty CP A: 100.000.0004; 40.000 cd, phin cing ty CPZ: 600.000.0004), + TRIM: $0,900,000 (S04 KG pu ngan Wing B mg gid mB 1,000.000d, thé han 6 thing, thu Iai dink kj hing thing, ii suit 0,9%6thing) L.Ngiy 01/12 doanh nghigp chuyén khoain mua kj phiéu 24 thing do Nein hang ning,nghigp phit hinh vii gli phat hinh bing ménh gid 20,000,000, Iai suit 9%6/12 thins, thu Li Lin ngay Khi ua, 2. Nay 19/12 doanh nghigp mua tg mot sb cong ti trong din, chi tra ngay bing én mat 27.50.0004. Sé cdg trai miy c6 ménh gid 20.000.0004, thisi han thanh tofin § nim, sult SO%/S nam, ngay dio hyn O1/12/N+1, 3. Ngly 16/12 win urge thong bo ein cong ty A ve sd 1a due ehia 9 thing dw nm N trong ting véi 10.000 06 phn ding ty dang wim giér 12,000,004, 2 ngdy sau doanh nghigp di thye ahgn duye s6 lai trén bing tidn mgt, 4. Ngiy 20/12 bin 5.000 eb phhn edng ty A cho doanh nghifp X da thu TGNH véi gla 52.00.0004. Chi phi tri cho ngusi mai gidt di chi bing tiém mt 1.500.004. 5. Ngiy 25/12, cfing ty A diimg 1 TSCD hitu hinh gép vin lién daanb vio cing ty X (cing ty A gép vin vio cong X—co s@ kinh doanh ding kiém saat — vii ty 1g vin gop la 30%) ‘6 mguyén gid ghi trém s6 ké odin 500.000.0004, di hao mdn 100.000.0004. TSCD niy dirge cic bén g6p vin lién doanh dinh git Ki 420,000,000, mie eG hao min 20%, thst gian sirdung w6e tinh § nim. Chi phi cho qué trinh bin bac hop ding bing tidn mat 1,000.0000..Chi phi vn chuyén tai sim thanh (odin bing tgm ng 105.0000 (gdm thud GTGT 5.0000), 6, Nghy 27/12 nhiin durge sé phy ngin hing B bio di chuyén Lil dink kj 12/N ciia SO tir ky phidu doonh nghigp dang adm gi vio thi khodn tin gat eda deank nghifp tpi ngin hang. 7. Th] gia cé phan cia cdng ty Z dang giim sit, Ngdy 31/12, edn cir vio cite biing ching sche thie, hgi @Bng do doanh nghigp igp thdm dink mire ghim gid ching khodn di nie dinh thj gti cb phin cing 7.10 14.000d/c6 phin. Doanh ngbigp tién hinb lip dy phing tin cde khodn dau tw tai chink,