HOC VIEN NGAN HANGDE THI KET THUC HOC PHAN

KHOA: Ke Toan - Kilm ToanKE TOAN QUAN TRI 1 - ACT47A

DE THI SO: 02
Thdi gian: 90 phut
Ap dung cho khda/ he/ lap:,
Ca thi:. ff.. .Ngay thi:lV\ .f%/.AA • • •. ^N^ay duydt de:
Dai dien Phong TTKT:^rv^<^ • ••; Ngudi duydt dd:

Phan I: Ly thuyet: Lya chon cau tra ldi diing nhat, giai thich ngan gon (4 diem)
Cau 1: Chi phi kiem soat dugc la nhirng chi phi thudc c^p do cd tham quydn quydt dinh

a. Dungb. Sai

Cau 2: Nhan dinh nao sau day mieu ta KTQT va KT chi phi
A.KTQT va chi phi cung cap thong tin giiip nha dau tu dua ra quyet dinh mua, ban, hay nam giu lai
cd phidu.

B.KTQT va chi phi cung cap thong tin cho vide lap bao cao tai chinh tdng hgp, ngan ggn

C.KTQT va chi phi cung cap thong tin quan tri cho cac cd ddng ve tinh hinh hoat ddng cua cdng ty

D.KTQT va chi phi cung cap thong tin cho cac nha quan tri trong cdng ty dd didu hanh hoat ddng cua
cdng ty.

Cau 3: Chi phi true tidp thudng cd dac diem:

a.Muc phi dugc ghi nhan chinh xac cho tirng ddi tugng.

b.Chi phi lien quan den cau tao vat chat san pham.

c.La chi phi nguydn vat lieu va chi phi nhan cdng.

d. Tat ca cac dap an tren deu diing.

Cau 4: Tien luang tra theo san pham la dinh phi

A. DungB. Sai
Cau 5: Theo md hinh xac dinh chi phi theo chi phi bidn ddi,
A.Tat ca chi phi cd dinh dugc ung xu nhu chi phi thdi ky
B.Chi phi tinh cho thanh pham gdm day du cac khoan muc chi phi san xuat
C.Chi cd CPSX bidn ddi dugc tinh vao gia tri san pham hoan thanh
D.Ca A va C dung
Cau 6: Khi xay dung dinh muc chi phi san xuat chung can tach biet thanh 2 phan: bidn phi SXC va
dinh phi SXC vi:
a.Chi phi nay chidm ty trgng ldn trong tdng chi phi san xuat
b.Chi phi nay la chi phi hon hop
c.Chi phi nay lien quan den nhieu ddi tugng chiu chi phi
d.Chi phi nay chiem ty trgng ldn trong tdng gia thanh san pham
Cau 7: Mot PX SX 3 loai san ph^m. SP A: sd lugng: 1.000, sd gid cdng: 4/sp. SP B: sd lugng: 2.000,
so gid cdng: 6/sp. SP C: sd lugng: 3.000, sd gid cdng: 3/sp. CPC trong ky phat sinh la 30.000 va dugc
phan bo dua tren sd gid cdng. Muc CPC phan bd cho mdi dan vi SP B la:

a. 3b. 1,2c. 7,2d. Dap an khac

Cau 8: Cdng ty TNHH C^u Vong cd tai lieu du toan doanh thu nhu sau: Thang 4: 100.000 d, thang 5:
200.000 d, thang 6: 500.000 d, che do thu tien: doanh thu ban thu ngay 30%, thang ke tidp thu nh^t
50%, thang ke tiep thu hai 20%. So tien dir tinh thu trong thang 5 la:

A. 200.000 dB. 130.000 dC.I 10.000 dD. Dap an khac

Phan II: Bai tap (6 diem)
Cau 1: Cdng ty Nam Ha da xay dung ke hoach khdi lugng san pham ban trong 5 thang nhu sau:

Chi tieu Thang 6 Thang 7 Thang 8 Thang 9 Thang 10

Khdi lugng ban (San pham) 8.000 8.500 9.100 9.800 10.500

Gia ban du kien la 80.000 dong/san pham. Cdng ty ban hang vdi phuang thuc thanh toan ngay
60% trong thang va 40% thanh toan d thang sau.

Chinh sach du tru hang hda: cuoi thang nay d muc 20% nhu cau tieu thu d thang sau. Don gia
mua la 45.000 ddng/san pham. Hang mua cua nha cung cap phai thanh toan ngay 50% trong thang,
50% thanh toan vao thang sau.

Yeu cau:

LLap du" toan doanh thu va sd tien cdng ty thu dune tirng thang trong quy 3.

2.Lap du toan lirgng hang hda va ljch chi tien hang quy 3.

Cau 2: Tai Cdng ty Ban Mai cd tai lieu ve CPNVL true tiep nhu sau:
Loai vat tu Tdng CP thuc te Tong CP dy Ty le thuc hien dir Ty le thuc hien dir
(l.OOOd) toan (l.OOOd) toan lugng vat tu toan gia vat tu

1. NVL chinh X 10,500 10,000 97% 95%

2. NVL chinh Y 5,800 6,000 96% 102%
3. NVL chinh Z 4,100 4,000 110% 98%
4. VL phu 990 1,000 99% 105%
Yeu cau:
l.Xac djnh bien ddng CP tung loai NVL chinh va VL phu theo nhan to gia, nhan to lirgng, tdng
bien ddng chi phi
2.Nhan xet, neu cac nguyen nhan cd the tac ddng den bien ddng chi phi nguyen vat lieu true tiep
va mot vai giai phap kiem soat chi phi.

Cau 3: Cdng ty Cdng Tuyen san xuat san pham K. Chi phi san xuat trong thang da tap hgp dugc nhu
sau: (DVT: 1.000 d). Khdi lugng SPDD ddu ky: 20 SP, muc do hoan thanh vd NVL: 100%; muc do
hoan thanh vd CP khac: 50%.

-Chi phi SX dd dang dau ky gdm: CPNVLTT: 174.850; CPNCTT: 80.800; CPSXC: 71.300
-Chi phi trong ky gom: CPNVLTT: 662.150; CPNCTT: 302.800; CPSXC: 230.100
Kdt qua san xuat trong thang: hoan thanh dugc 250 TP con lai 60 SP dd dang muc do hoan thanh 40%

%. Bidt NVL bd mot Ian tu ddu quy trinh.

Yeu cdu:

1.Tinh chi phi dun v| theo phuong phap binh quan va phuang phap NTXT

2.Lap bao cao san xuat theo phmrng phap binh quan gia quyen

HET
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