- Tien ltfdng eong nhan trtfc tiep cham s6c va thu hoach: 8.000.000, trich BHXH KPCB, BHYT theo dung che dd.
4) Chuyen khoan nd phai thu khach hang 30.000.000d de lay mot s
co phieu eong ty Q de dau ttf nga'n han.
5) Dung mot sd trai phieu dau ttf ngSn han co menh gid 50.000.000d
de can het nd ngtfdi ban 52.000.OOOd, biet rang trai phieu niy da dau ttf 11 thang, lai suat 1 0 # /nam.
6) Nhan thong bao chia lai hang nam cua Cty cd phan phat hanh co
phieu R, co ttfc chia tinh 2 0 # theo menh gia.
7) Nhan TGNH 3.000.OOOd do eong ty Q chia lai dau ttf co phieu.
8) Nhan lai b&ng TGNH cua sd lien cho vay d nghiep vu 2 bao gom
9) Gia silf cuoi ndm trtfdc, DN c6n n^m giCir 500 co phieu R, gid mua thtfc tc' ghi so ke todn 23.000d/CP, gid niem yet thi trtfdng chtfng khoan cuoi ndm 19.000d/CP. Nam sau DN con ndm gitf 1.000 co phieu R, gia mua thifc te ghi so ke todn 22.000d/CP. gia niem yet thj trtfdng chtfng khoan cuoi ndm 20.000d/CP.
+ Gia suT cuoi nSm trifdc, DN con na'm giuT 3(X) cd phieu H, gia mua thifc tc' ghi sd ke' toan 16.(KX)d/CP, gia niem yet thi trtfdng chtfng khoan cuoi nam 14.000d/CP. Ndm sau DN khong con ndm giuT 1.000 co phieu H.
Y e u cdu :
Hay dinh khoan cdc nghiep vu kinh te neu tren.
B ai 60:
Tinh hinh tien lifdng tai mot DN nhif sau :
1/ Cty chi TM tra lifdng ddt 1 cho eong nhan vien 30.(XX).000d
2/ Cuoi thdng tinh ludng phai tra cho eong nhan SX 40.000.000d, nhan vien phan xifdng SX S.OOO.OOOd, nhan vien ban hang 4.000.000d, nhan vien quan ly doanh nghiep 8.OOO.OOOd. Trich trifdc tien lifdng nghi phep CNSX 200.000d
3/ Trich BHXH, BHYT, KPCD dung theo che' do quy dinh 4/ Tinh thue thu nhap tra thay cho nhan vien lOO.OOOd • 5/ Chi TGNH nop BHYT cho Cly BHYT 1.OOO.OOOd
6/ Phai trd cap thai san cho chi B 200.000d, chi TM cho hoat dong eong doan Cty 150.000d. Chi TM tra lifdng nghi phep cho CNSX
lOO.OOOd
7/ Chi TM tra trd cap cho chi B, rut TGNH nop cho Cty BH 2.000.000d
8/ To chtfc hoi nghj c6ng dodn, chi TM thanh todn theo hod ddn 500.000d
9/ Tri/ lam tfng than*? tri/dc cua anh D vao lifting lhang n iy 300.000d
10/ Chuyen lifdng cua nhan vien H eong lac xa chifa nhan dUtycqua lhang sau 6(H).(XX)d
11 / Khoa sd lifting lhang. dung TVT chi ira hcl ludng cho c6ng nhin
\icn. sau khi irtf cac khoan vao ltfdng dung iheo che do Yeu cfiu : Hay dinh khoan cac nghiep vu kinh tc iren Bai 61 :
Tai moi Cong ty co cac nghiep vu kinh te phat sinh nhtf sau
+ Ngay 4/6. mua 10 cai ban. ddn gia 80.(XX)d/cai dem ve nhap kho. ihuc gia in gia tang khau trtf 10#. lien chifa thanh todn cho hen ban. Chi phi \a n chuyen. hoc vac tra b5ng tien mat lO.OOOd. Xuat
1 eong cu cho SX trj gia 1 .(XXMXX)d, phan bd 2 lan irong ndm. + Ngay 5/6 xual kho mot so eong cu lao dong cho ddn vj khac ihuc
irj gia 5(X).(XX)d. chi phi van chuyen eong cu lao dong dem cho ihuc ira bin g lien mat 2.(XXkl. day la hoal dpng lai chinh cua eong tv. Xual bao hi cho ban hang iri gia 200.000d, phan hd 1 lan. + Ngay 7/6. mua 50 can nhtfa. ddn gid 5.000d/cai, dem ve nhap kho.
thue gia tri gia tdng khaTu trtf 10 #, lien chifa thanh todn cho hen bdn. Chi phi van chuyen boc vac tra bdng tien m il 4.000d. Bao
hong I so hao bi d bo phan SX, gia tri con lai can phan bd U 150.0(X)d phan bd irong nam. bdn phe lieu thu bdng TM lO.OOOd + Ngay 10/6, nhap lai kho mot sd bao bo' loai phan bd tren 12 lhang.
nguyen gia 4.(XX).(XX)d, da phan bd vao phi bdn hang 1.000.0001
Dong thdi lhanh ly mot so bao bo khong con stf dung diMc. nguyen gia 6.(XX).(XX)d. da phan bd vao phi bdn hang 2.500.0001
iri gia phe lieu thu hdi 80.(XX)d, bao bi stf dung bo phan ban
hang. ,
+ Ngay 14/6, xual 5 cdi ban da nhap kho ngay 4/6 dem ra stf dung A bo phan quan ly doanh nghiep. phan bd 24 lhang ke lif thang nay.
+ Ng&y 20/6 xuat 50 can nhtfa mua ng&y 7/6 dem ra stf dung cl bo phan kho phan xtfdng SX, loai phan bo 100#, nhtfng phan bo theo phtfdng phap nhicu lan do xuat dung so ltfdng ld.n. tfdc ti'nh thdi gian stf dung 10 thang ttf thang nay.
+ Ngdy 23/6, bao hong mot tu kinh dang stf dung cl bo phan ban hang da bi vd, tri gia 4.OOO.OOOd, phan bd 4 lan trong ndm va dang phan bd lan cuoi cilng, phe lieu thu hdi trj gia lOO.OOOd, bdt ngtfdi pham loi phai bdi thtfdng 400.000d.
+ Ngay 26/6, thu hdi mot sd eong cu cho thue ngay 5/6, gia trj hao mon dtfdc danh gia khi thu hdi 80.OOOd, sd tien thu hdi dtfdc do cho thue eong cu 140.000d bang tien mat.
+ Ngay 28/6, xuat mot sd ldn can dong ho dem ra stf dung cl bo phan ban hang tri gia 1.000.OOOd loai phan bd 10 lan, bdt dau phan bd ttf thang sau.
Yeu cdu : Dinh khoan cac nghiep vu kinh te phat sinh tren.
B ai 62:
Tai mot Cong ty co tinh hinh tang giam TSCD trong quy 3 nhtf sau : + Ngay 5/7, Cong ly mua mot TSCDHH b&ng tien gtfi Ngan hang
thuoc nguon von XDCB theo gia mua thoa thuan 50.OOO.OOOd va thue gia trj gia tdng 1 0 # , chi phi van chuyen lip dat chay thtf 500.000d.
+ Ngay 10/7, danh gia lai TSCD hffu hinh tang gap 3 lan nguyen gia cu. Biet rang tong nguyen gia cu hien co 20.000.000d thuoc nguon von ngan sdch cap. trj gia hao mon 5.OOO.OOOd
+ Ngay 18/7 ban mot tai san c d djnh'hffu hinh thuoc nguon von Ngan sach cap, nguyen gia 30.000.000d, da hao mon 8.000.000d, Sd tien phai thu d ngtfdi mua theo gia hien tai 25.000.000d. Cong ty phai nop cho Ngan sach mot phan gia trj con lai chtfa khau hao cd ban het la 10.000.000d.
+ Ngay 25/7, Cong ty chuyen eong thtfc ch£f bi£ri san phim p5p
von tham gia lien doanh vdi ddn vi khde, nguyen gid TSCDVH
20.000.000d, da hao mon 6.000.000d, gid tri c6n lai dtfdc ddnh gii
khi tham gia lien doanh 16.000.000.
+ Ngay 28/7, ket thue giai doan nghien ctfu dtf dn da hodn thdnh vdi
chi phi 13.OOO.OOOd vd chi phi cho giai doan trien khai phin mini ke toan do eong ty ttf viet 28.OOO.OOOd. Chi phi giai doan nghien
ctfu phan bo 3 nam, TSCDVH tdi trd ttf quy Dau ttf phdt tri£n.
+ Ngay 30/7, kiem ke phdt hien thitfu mot tai san co dinh hilu hinh, nguyen gid 18.OOO.OOOd, da hao mdn 3.000.000d, chtfa r6 nguyen nhan.
+ Ngay 8/8, xuat hdng hda dilng 1dm TSCD hflu hinh c6 gid thUk: t£
xuat kho 26.000.000d, thue' gid tri gia tdng khau trtf 1 0 # , gid ban
29.000.000d, nguon von XDCB hien c6 6.000.000d, stf c6n lai Cong ty dilng quy dau tff phdt trien de bo sung.
+ Ngay 16/8, bo phan san xuat phu eong ty tien hdnh thanh ty mot
TSCD htfu hinh nguyen gid 15.OOO.OOOd,da khau hao cd ban b&
Chi phi thanh ty gom : Vat lieu phu 40.000d, vd cdc chi phi khac
bdng tien mdt lOO.OOOd. Cong viec thanh ty thdng 4sau mdi hodn
thanh.
+ Ngay 27/8, Cong ty stfa chffa ldn TSCD b ln g nguon von trich trtifc, chi phi chi ra d bo phan stfa chtfa gom :
- Vat lieu phu : 2.000.000d
- Phu tung thay the : 8.000.000d
- Cdc chi phi khac bdng tien mdt : 500.000d Cong viec stfa chtfa chffa hodn thanh.
+ Ngay 4/9, thu di/dc tien cho thue TSCD hffu hinh 200.000d bing
tien mdt. Trong ngay con mua mot TSCD tri gid 15.000.000d, Ihue
+ Ngay 10/9, nhan dffdc giay bao Ngan hang ihuoc loai vay dai han lhanh loan cho ben ban vc lien mua TSCD ngay 4/9.
+ Ngay 15/9, eong vice stfa chffa TSCD lien hanh ngay 27/8 da hoan lhanh va ban giao cho dOn vj stf dung.
+ Ngay 25/9, eong vice lhanh ly lien hanh ngay 16/8 da hoan lhanh. phe lieu ihu hoi nhap kho trj gia ffdc linh 2()0.()()()d
Yeu cdu : Djnh khoan cac nghiep vu kinh te phat sinh iren.
B ai 6 3 :
Hay djnh khoan cac nghiep vu kinh te sau : 1/ Tap help chi phi xay dtfng mot sieu thj ban le :
- Vat itf xay dtfng xuat kho sff dung : 100.000.000d
- Cong cu xuat dung : 1 ().(XX).000d, phan bo-2 lan trong nam. - Phai tra Cty nhan lhau xay dtfng : 20.000.00()d.
2/ Tap hdp chi phi xay dtfng be d i t mdy TSCD s ip thue tai chinh gom : XuS't vat lieu xay dtfng 600.000d v5 chi tien mat tra eong thue ngoai 400.000d. TSCD hffu hinh thue tai chinh, nguyen gia : 1 OO.OOO.OOOd, thue GTGT 109c, lai suat thue tinh 20%/5nam, hdp dong cho thue 5 n2m. Khi nhan TSCD, Cty tra ngay tien thue 6 thang b&ng TGNH : 13.000.0()0d gom 10.000.000d tien goc TSCD va 2.000.(X)0d lai thue, thue GTGT dau vao l.OOO.OOOd.
3/ Sieu thj d nghiep vu (1) da XD xong, Cty dffa vko sff dung ban hang, sieu thj dffdc xay dtfng tff nguon von XDCB.
4/ Cho thue TSCD HH hoat dong, nguyen gia 10.000.000d, da hao mon 2.OOO.OOOd, chi phi van chuyen cho thue tra b ln g TM : 50.000d, nhan trffdc tien coc thue 6 thdng : 6.000.000d bang TGNH.
5/ Rut TGNH : 15.OOO.OOOd tra nd diii han, $6 nd nay dau nam ke loan da chuyen sang "nd dai han den han trd".
6/ Gia sir hcl hdp dong ihuc lai chinh mot TSCD HH. nguvcn gii NO.OOO.OOOd.. da hao mon 70.(X)0.000d. hen di ihuc dong y ira
them cho be 11 cho ihue 3.000.(KM)d bhng TM de difdc quyen sd hffu TSCD di ihue.
7/ Chi TM de mua va dang ky nhan hieu san pham mdi 3().(MM).(XM)d.
X/ Dem giay id sd hifu sieu ihi NV (3) the chap de vay dai han: 15().(XX).(XX)d. da vay bang TGNH.
9 / Cly nhan TGNH : 10.(XX).(X)()d cua moi dai ly ky quy dai han Bai 64:
Tinh hinh suf dung TSCD lai mot DN nhif sau :
+ Ngay 1/4. nhan ban mot thiet bj SX. nguyen gia 200.OOO.OOOd. ihfli gian khau hao 4 nam.
+ Ngay 10/4 mua moi xe du lich nguyen gia 3().(MM)USD, thtti gian khau hao 10 nam. TGGD : 16.(XM)VND/USD.
+ Ngay 15/4, thanh ly mot xe tai stf dung (1 bo phan ban hang, nguvcn gia 150.000.0(X)d, thdi gian khau hao 5 nam.
Yeu cdu : Hay tinh va hath loan khau hao TSCD cho lhang 4 theo :
1/ Phifdng phap khau hao difdng thdng (binh quan).
2/ Phifdng phap khau hao iheo so dif giam dan co dieu chinh.
3/ Gia suf thiet bi SX d NV ngav 1/4 difdc tinh khau hao theo san lifdng. vdi eong suat thiet ke 1 trieu SP.Thang 4 dau lien, DN SX 20.000SP. Hay linh khau hao ciia thiet bi cho thang 4
Bai 65:
Tinh hinh dau lif lai mot Cty nhif sau: (Dvr. dong)
1/ Chi TGNH mua mot so trai phieu dai han : 150.000.000. mot so chtfng khoan ng3n han 100.000.000, tien moi gidi phai tra cho
2/ Cly dem bang phdt minh, tri gia so sach 300.000.000, da hao mon 50.(XH).000 de gdp von lien doanh dai han thanh lap DN mdi. Hoi dong lien doanh chap nhan tri gia gop von 240.000.(XX).
3/ Xuat kho vat lieu tham gia lien doanh dai han thanh lap DN mdi, trj gia goc 100.000.0(X), hoi dong lien doanh chap nhan von gop 105.000.000, chi phi van chuyen vat lieu tra ngay bang tien mat : 100.0(H). Lo hang nay lien doanh chifa ban.
4/ Mua mot bat dong san dau tif (BDSDT) tra bang vang 300 lifdng, chi phi giay td 30.000.0(X), gia vang thifc tc 8. lOO.OOOd/liftfng, gia vag ghi so S.OOO.OOOd/lifdng, tien hoa hong moi gidi tra ngay bang TM : 1.000.000.
5/ Nhan TGNH do lien doanh chia lai 1.500.000. Chi TGNH mua mot so co phieu R trj gia 200.000.0(H) de trd thanh nha dau tif cd anh hifdng dang ke doi vdi eong ty lien ket R.
6/ Phai tra lifting cho nhan vien theo doi lien doanh cua Cty : 1.000.000. Vay ddi han ngan hang de mua 1.000.000 co phieu K. menh gia 20.00()d/CP, gia mua thifc tc 3().000d/CP de trd thanh eong ty me cua eong ty K.
7/ Ban lai mot sd chtfng khoan dai han, tri gia ghi so ke loan 60.000.000, gia ban thu bang TGNH : 72.000.000. chi TGNH tra phi thj trifdng chtfng khoan tinh 0.5c/< tren trj gia giao djch.
8/ Lo hang lien doanh d nghiep vu 3, eong ty lien doanh da ban. Cty dong y lai lien doanh 1.000.000, dtfdc bo sung vao von gop lien doanh.
9/ Gia stf het han lien doanh (NV 2). Cly nhan lai TSCD HH, tri gia con lai : lOO.OOO.O(X), mot so' vat lieu tri gia 50.(XX).000. va TM 70.000.000d.
10/Ban 700 cd phieu K (NV6), gia ban : 35.000d/CP thu bang TGNH, sau khi ban Cty trd thanh nha dau tif dang ke.
1 l/Mua them co phieu R (NV5), tong gia mua 5.000.000.000 bang TGNH, sau khi mua Cty trd thanh eong ty me cua Cty R.
I 2/ Cho ihuc BDSDT ihu irirdc hang TGNH lien cho ihue 12 thin; & 12().(KX).(XX) va ihuc GTGT khau trtf 10$. BDSDT co khau hao hang lhang 6.(XX).(XXkl. Chi phi cho ihue ira bang TM 2<X).0U). 13/Ban moi BDSDT dang cho ihuc. nguyen gia 5(X).(XX).(XX)d. da hao
mon luy ke 5().(XX).()0()d. gia ban chtfa ihue «X).(XX).000d va ihuc GTGT khau trif 10$ . lien chifa ihu.
14/Chuvcn BDSDT d NV 4 lhanh hang hoa bai dong san dau lif. Yeu cau : 1/ Dinh khoan cac nghiep vu kinh te phat sinh iren. 2/ Gia sur cuoi nam trifdc, dtf phong dau tir dai han CP Q li
14.(XX).(XX). Cuoi nam nay Cty con 6(XX) CP Q vdi gia ghi soke loan 2().(XX)d/CP. gia niem yet ihi trtfdng CK la l7.(XX)d/CP. Hi\ dinh khoan kc toan du" phong dau tifC K dai han.
Bai 66: Dinh khoan cac nghiep vu kinh tc sau :