K TON VN BNG TIN

Bi 2 (16-21)
Mt doanh nghip xc nh t gi ghi s ngoi t xut dng theo phng php nhp
trc, xut trc c tnh hnh thng 5/N nh sau:
I. S d u thng ca mt s ti khon:
- Ti khon 111: 1.310.000; Trong :
+ TK 1111: 300.000.000; + TK 1112: 1.010.000.000
- Ti khon 112: 2.080.000.000 VND: trong ;
+ TK 1121: 400.000.000; + TK 1122: 1.680.000.000.
- TK 007 Tin mt: 50.000 USD: 10.000 EUR.
- TK 007 Tin gi ngn hng: 80.000 USD.
T gi thc t u thng: 1 USD = 16.000 VND; 1 EUR = 21.000 VND.
II. Cc nghip v kinh t pht sinh trong thng:
1. Ngy 6: Mua mt t vi gi cha thu 40.000 USD. Thu GTGT 2.000 USD. Ton
b tr bng tin mt: 42.000 USD. Bit t gi thc t trong ngy 16.100 VND/USD
v doanh nghip s dng vn khu hao c bn b p.
2. Ngy 9: Cng ty P t trc bng tin mt 20.000 EUR mua hang. T gi thc
t: 1 EURO = 21.200 VND.
3. Ngy 10: Nhn vn gp lin doanh ca Cng ty X bng tin mt, s tin 30.000
USD. Hai bn thng nht xc nh gi tr vn gp theo t gi thc t l 16.500
VND/USD.
4. Ngy 16: Dng tin gi ngn hng t trc tin hang cho Cng ty Z 50.000 USD.
T gi thc t: 16.100 VND/USD.
5. Ngy 20: Bn 15.000 USD tin gi ngn hang cho Cng ty Q vi gi 16.080
VND/USD. Ngi mua cha tr tin.
6. Ngy 28: Cng ty L t trc bng tin mt 25.000 USD mua hang. T gi thc
t: 16.080 VND/USD.
Yu cu:
1. Xc nh mc chnh lch t gi cui thng, bit t gi thc t ngy cui thng: 1
USD = 16.060 VND; 1 EUR = 21.300 VND.
2. nh khon cc nghip v pht sinh v (k cc bt ton iu chnh s d cui thng
ca ngoi t v cc khon phi thu, phi tr c gc ngoi t).
Gii
Yu cu 1:
xac nh phn chnh lch t gi cui k:
Xc nh phn chnh lch t gi cui k:
- Tin mt:
+ USD: 8.000 x 0,06 + 30.000 x 0,01 25.000 x 0,02 = 280;
+ EUR: 10.000 x 0,3 + 20.000 x 0,1 = 5.000.
- Tin gi ngn hng (USD): 15.000 x 0,06 = 900;
- N phi thu Cng ty Z: 50.000 USD x (-0,04): = - 2.000;
- N phi tr ngi mua (Cng ty P):
20.000 EUR x 0,1 = 2.000.
Yu cu 2:
1a) N TK 211(2114): 644.000
N TK 133(1332): 32.200
C TK 111(1112): 672.000
C TK 515: 4.200
1b) C TK 007(TM): 42.000
2a) N TK 111(1112): 424.000
C TK 131(P): 424.000
2b) N TK 007(TM):20.000 EUR
3a) N TK 111 (1112): 481.500
C TK 411 (X): 481.500
3b) N TK 007(TM) : 30.000USD
4a) N TK 331(Z): 805.000

C TK 515: 5.000
C TK 112(1122): 800.000
4b) C TK 007(TG) :50.000USD
5a) C TK 007(TG): 15.000USD
5b) N TK 131(Q): 241.200
C TK 112(1122): 240.000
C TK 515: 1.200
6a) N TK 111(1112): 402.000
C TK 131(L): 402.000
6b) N TK 007(TM):25.000USD
7a) N TK 111(1112): 5.280
C TK 413(4131):5.280
7b) N TK 112(1122): 900
C TK 413(4131): 900
7c) N TK 413(4131): 2.000
C TK 331(Z): 2.000
7d) N TK 131(L): 500
C TK 413(4131): 500
7e)N TK 413(4131): 2000
C TK 131(P): 2.000
8) N TK 413(4131): 2.680
C TK 515: 2.680

Bi 3 (17-24)
Mt doanh nghip s dng t gi hch ton (1 USD = 16.000 VND; 1 EUR = 21.000
VND) phn nh cc nghip v ln quan n ngoi t c tnh hnh thng 5/N nh
sau.
I. S d u thng ca mt s ti khon:
- Ti khon 111: 1.310.000; Trong :
+ TK 1111: 300.000.000; + TK 1112: 1.010.000.000
- Ti khon 112: 2.080.000.000 VND: trong ;
+ TK 1121: 400.000.000; + TK 1122: 1.680.000.000.
- TK 007 Tin mt: 50.000 USD: 10.000 EUR.
- TK 007 Tin gi ngn hng: 80.000 USD.
T gi thc t u thng: 1 USD = 16.000 VND; 1 EUR = 21.000 VND.
II. Cc nghip v kinh t pht sinh trong thng:
1. Ngy 6: Mua mt t vi gi cha thu 40.000 USD. Thu GTGT 2.000 USD. Ton
b tr bng tin mt: 42.000 USD. Doanh nghip s dng vn khu hao c bn
b p.
2. Ngy 9: Cng ty P t trc bng tin mt 20.000 EUR mua hng.
3. Ngy 10: Nhn vn gp lin doanh ca Cng ty X bng tin mt, s tin 30.000
USD.
4. Ngy 16: Dng tin gi ngn hng t trc tin hng cho Cng ty Z 50.000 USD.
5. Ngy 20: Bn 15.000 USD tin gi ngn hng cho Cng ty Q vi gi 16.080

VND/USD. Ngi mua cha tr tin.

6. Ngy 28: Cng ty L t trc bng tin mt 25.000 USD mua hng.
Yu cu:
1. nh khon cc nghip v pht sinh trong k.
2. Xc nh mc chnh lch t gi v nu cc bt ton iu chnh s d cui thng ca
ngoi t v cc khon phi thu, phi tr c gc ngoi t. Bit t gi ngy cui thng 1
USD = 16.060 VND; 1 EURO = 21.300 VND.
Bi s 3 (1.000)
*Yu cu 1: nh khon
1a) N TK 211(2114): 644.000
N TK 13232(1332): 32.200
C TK 111(1112): 672.000
C TK 515: 4.200
1b) C TK 007(TM): 42.000 USD
2a) N TK 007(TM):20.000EUR
2b)N TK 111(1112): 420.000
C TK 131(P): 420.000
3a) N TK 111(1112): 480.000
N TK 635: 1.500
C TK 411(X): 481.500
3b) N TK 007(TM): 30.000 USD
4a) N TK 331(Z): 800.000
C TK 112(1122): 800.000
4b) C TK 007(TG): 50.000 USD
5a) N TK 131(Q): 241.200
C TK 515: 1.200
C TK 112(1122): 240.000
5b) C TK 007(TG): 15.000 USD
6a) N TK 111(1112): 400.000
C TK 131(L): 400.000
6b) N TK 007(TM): 25.000 USD
7a) N TK 111(1112): 12.780
C TK 4132(4131): 12.780
7b) N TK 112(1122): 900
C TK 413(4131): 900
7c) N TK 331(Z): 3.000
C TK 413(41231): 3.000
7d) N TK 413(4131): 7.500
C TK 131: 7.500
-131 (L): 1.500
-131 (P): 6.000
8) N TK 413 (4131): 9.180
C TK 515: 9.180
*Yu cu 2: ( xem cc bt ton 7,8 trn):
-Tin mt:
+USD: 623.000 x (0.06) =3.780
+EUR: 30.000 x 0.3 = 9.000
-Tin gi ngn hng (USD): 15.000 x (0,06)=900
-Phi thu ngi bn (Z): 50.000 USD x(0,06) =3.000
-Phi tr xcho xcng ty L: 25.000 USD x (0,06) = 1.500.
-Phi tr xcng ty P (ngi mua): 20.000 EUR x 0,3 = 6.000.

Bi 4 (17-25)
Mt doanh nghip s dng t gi thc t bnh qun c k d tr ghi s cc nghip
v lin quan n gim ngoi t. Trong thng 5/N, cc nghip v pht sinh nh sau:
I. S d u thng ca mt s ti khon:

- Ti khon 111: 1.300.000.000 VND; trong :

+ TK 1111: 300.000.000;
+ TK 1112: 977.000.000.
- Ti khon 112: 1.680.000.000VND; trong :
+ TK 1121: 400.000.000;
+ TK 1122: 1.280.000.000.
- Ti khon 007 Tin mt: + USD: 50.000; + EUR: 10.000
- Ti khon 007 Tin gi ngn hng: 80.000 USD.
T gi thc t u thng: 1 USD = 16.000 VND; 1 EUR = 20.000 VND.
II. Cc nghip v pht sinh trong thng:
1. Ngy 6: Mua mt t vi gi cha thu 40.000 USD, thu GTGT 2.000 USD. Ton b
tr bng tin mt: 42.000 USD. Bit t gi thc t trong ngy 16.100 VND/USD v
doanh nghip s dng vn khu hao c bn b p.
2. Ngy 9: Cng ty P t trc bng tin mt 20.000 EUR mua sn phm. T gi
thc t trong ngy: 1 EURO = 20.500 VND.
3. Ngy 10: Nhn vn gp lin doanh ca Cng ty X bng tin mt, s tin 30.000
USD. Hai bn thng nht xc nh gi tr vn gp theo t gi thc t trong ngy l
16.050 VND/USD.
4. Ngy 14: Chuyn tin mt gi vo ti khon tin gi ti ngn hng 30.000 USD v
25.000 EUR. T gi TT: 16.080 VND/USD; 20.350 VND/EUR.
5. Ngy 16: Dng tin gi ngn hng t trc tin hng cho Cng ty Z 50.000 USD. T
gi thc t: 16.100 VND/USD.
6. Ngy 20: Bn 15.000 USD tin gi ngn hng cho Cng ty Q vi gi 16.080
VND/USD. Ngi mua cha tr tin.
7. Ngy 24: xut kho bn trc tip mt s sn phm cho Cng ty V theo gi bn thu
bng ngoi t, tng s 55.000 USD). T gi thc t trong ngy 16.100 VND/USD. Cng
ty V s thanh ton vo thng ti bng tin mt. Gi vn ca hng xut bn
600.000.000 VND.
8. Ngy 25: Xut kho mt s sn phm bn cho Cng ty Y vi gi c chp nhn
(cha tnh thu GTGT 10%) 40.000 EUR, thu GTGT 4.000 EUR. T gi thc t trong
ngy 20.600 VND/EUR. Bit gi vn ca s hng trn 595.000.000 VND. Cng ty Y
thanh ton bng chuyn khon sau khi tr chit khu thanh ton c hng 1%.
9. Ngy 27: Cng ty V thanh ton trc hn 40.000 USD bng tin mt. Doanh nghip
chp nhn chit khu thanh ton 0,5% cho Cng ty V tr vo s cn n. T gi thc t
trong ngy: 1 USD = 16.060 VND.
10. Ngy 28: Cng ty L t trc bng tin mt 25.000 USD mua hng. T gi thc
t trong ngy: 16.080 VND/USD.
Yu cu:
1. nh khon cc nghip v pht sinh.
2. Xc nh mc chnh lch t gi v nu cc bt ton u chnh s d cui thng ca
ngoi t v cc khon phi thu, phi tr c gc ngoi t theo t gi thc t. Bit t gi
ngy cui thng 1 USD = 16.060 VND; 1 EUR = 20.850 VND.
*Yu cu 1/ T gi thc t bnh qun ngoi t:
-USD (TM): 16,041; USD(TG): 16,022;
-EUR (TM): 20,333; EUR(TG): 20,509.
1a) N TK 211(2114): 644.000
N TK 133(1332): 32.200
C TK 111(1112): 673.722
C TK 515: 2.478
1b) C TK 007(TM): 42.000USD
2a) N TK 007(TM): 20.000EUR
2b) N TK 111(1112): 410.000
C TK 131(P) : 410.000
3a) N TK 111(1112): 481.500
C TK 411(X): 481.500
3b) N TK 007(TM): 30.000USD
4a) N TK 007(TG): 30.000USD
4b) C TK 007(TM): 30.000USD

4c) N TK 007(TG): 25.000EUR

4d) C TK 007(TM): 25.000EUR
4e) N TK 112(1122): 991.150
C TK 515: 1.595
C TK 111(1112) : 989.555
5a)N TK 331(Z): 805.000
C TK 112(1122): 801.100
C TK 515: 3.900
5b) C TK 007(TG): 50.000USD
6a)C TK 007(TG): 15.000USD
6b) N TK 131(Q): 241.200
C TK 515: 870
C TK 112(1122): 240.330
7a) N TK 632: 600.000
C TK 155: 600.000
7b) TK 131 (V): 885.500
C TK 511: 805.000
C TK 3331(33311): 80.500
8a) N TK 632: 595.000
C TK 155: 595.000
8b) N TK 131(Y): 906.400
C TK 511: 824.000
C TK 3331(33311): 82.400
8c) N TK 007(TG): 43.560EUR
8d) N TK 112(1122): 897.336
N TK 635: 9.064
C TK 131(Y): 906.400
9a) N TK 007(TM): 40.000USD
9b) N TK 111(1112): 642.400
N TK 635: 4.820
C TK 131(V): 647.220
10a) N TK 007(TM): 25.000USD
10b) N TK 111(1112):402.000
C TK 131(L): 402.000
*Yu cu 2:
-Tin mt:
+USD: 73.000x (0,019)= 1.387;
+ EUR: 5.000 x 0,517= 2.585.
-Tin gi ngn hng :
+ USD: 45.000 x (0,038)= 1.710;
+EUR: 68.560 x (0,341)= 23.378,96.
-Ph thu ngi bn(Z): 50.000USD x (-0,04)=-2.000.
-Phi tr cho ngi mua (L): 25.000USD x (-0,02)= -500.
-Phi tr cho ngi mua(P): 20.000 EUR x 0,35= 7.000.
-Phi thu ngi mua(V): 14.800 x (-0.04)=-592.
Bt ton iu chnh:
11a) N TK 111(1112): 3.972
C TK 413(41231): 3.972
11b) N TK 112 (1122): 25.088,96
C TK 413(4131): 25.088,96
11c) N TK 413(4131): 2.000
C TK 331(Z): 2.000
11d) N TK 131(L): 500
C 413(4131):500
11e) N TK 413(4131): 7.000
C TK 131(P): 7.000
11g) N TK 413(4131): 592
C TK 413(4131): 592
11h) N TK 413(4131): 19.968,96
C TK 515: 19.968,96

Bi 5
Mt doanh nghip s dng t gi hch ton phn nh cc nghip v lin quan n
ngoi t c tnh hnh trong thng 5/N nh sau:
I. Tnh hnh u thng:
-Ngoi t ti qu: 90.000 USD; ti ngn hng: 160.000 USD;
-Tin Vit Nam ti qu: 350.000.000VN; ti ngn hng: 500.000.000VN; ang
chuyn: 50.000.000VN;
-Phi thu khch hng P: 50.000 USD;
-Phi tr tin hng cho cng ty Q: 40.000 USD;
T gi thc t u thng: 16.000 VN/USD.
T gi hch ton trong thng: 16.000 VN/USD.
II. Cc nghip v pht sinh trong thng:
1. Ngy 2: thu tin bn hng 440.000.000 VN (trong thu GTGT l
40.000.000 VN) np thng vo ngn hng nhng chua nhn c giy bo c.
2. Ngy 5: Nhn bo c ca ngn hng v s tin do khch hng P tr n tin
hng cn n k trc 50.000 USD. T gi thc t trong ngy: 16.060 VN/USD.
Doanh nghip chp nhn chit khu thanh ton cho P theo t l 0,6% v tr
bng tin mt(VN).
3. Ngy 6: Nhn giy bo N ca ngn hng v vic dng tin gi ngn hng
thanh ton tin mua vt liu k trc cho cng ty Q, s tin 40.000USD. Cng
ty Q chp nhn chit khu thanh ton cho DN 1% bng ngoi t. T gi thc t
trong ngy: 16.100VND/USD.
4. Ngy 8: nhn bo C ca ngn hng v s tin ang chuyn vo ti khon
tin gi, s tin: 490.000.000VND.
5. Ngy 10: xut kho mt s thnh phm theo t gi vn: 400.000.000VND bn
trc tip cho cng ty Rvi gi c chp nhn l 35.200USD (k c thu GTGT
u ra l 3.200USD). T gi thc t trong ngy 16.050VND/USD.
6. Ngy 13: mua mt TSC hu hnh ca cng ty Z theo gi (c thu GTGT
10%) l 33.000USD, tr bng chuyn khon 50% ( nhn giy bo N). c
bit TSC ny c u t bng qu u t pht trin 15.000USD, ngun vn
XDCB 10.000USD, cn li l ngun vn kinh doanh. T gi thc t trong ngy l
16.100VND/USD.
7. Ngy 15: Cng ty R thanh ton cho DN 60% s tin bng tin mt(USD) v
c hng chit khu thanh ton 0,5% tr vo s n cn li. T gi thc t
trong ngy l 16.060VND/USD.
8. Ngy 18: mua vt liu chnh ca cng ty N, tr bng tin mt tng thanh
ton (c thu GTGT 10%): 22.000USD. Hng nhp kho . T gi thc t
trong ngy l 16.000VND/USD.
9. Ngy 20: t trc cho cng ty C l 25.000USD bng tin mt mua vt
liu. T gi thc t: 16.050VND/USD.
10.
Ngy 23: bn 20.000USD chuyn khon, thu bng tin mt theo
t gi: 16.080VND/USD.
11.
Ngy 24: s lI phI tr cng ty V(l n v tham gia lin doanh) theo
k hoch trong thng 20.000USD. Cng ty thanh ton bng tin mt l
20.000USD. T gi thc t: 16.100VND/USD.
12.
Ngy 27: Cng ty E t trc 30.000USD bng tin mt mua hng.
T gi thc t trong ngy: 16.050VND/USD.
13.
Ngy 30: Thanh ton nt s n mua TSC cho cng ty Z bng
chuyn khon( nhn bo N), s tin 264.990.000VND. T gi thc t l
16.060 VND/USD.
Yu cu:
1. nh khon cc nghip v pht sinh trong k.
2. Xc nh mc chnh lch t gi v nu cc bt ton iu chnh t gi cui
thng 16.100VND/USD
Gii
1) N TK 133(1131): 440.000
C TK 511:400.000

C TK 3331(33311):40.000
2a) N TK 112(1122):800.000
C TK 131(p):800.000
2b) N TK 635: 4.818
C TK 111(1112):40818
2c) N TK 007(TG):50.000 USD
3a) N TK 331(Q):640.000
C TK 112(1122):640.000
3b) C TK 007(TG):40.000USD
3c) N TK 138(1388-Q):6.400
N TK 635: 40
C TK 515:6.440
4) N TK 112(1121):490.000
C TK 113(1131):490.000
5a) N TK 632:400.000
C TK 155:400.000
5b) N TK 131(R):563.200
N TK 635:1.760
C TK 511:513.600
C TK 3331(33311):51.360
6a) N TK 211:483.000
N TK 133(1332):48.300
C TK 515 :3.300
C TK 331(Z):528.000
6b) N TK 331(Z):264.000
C TK 112(1122):264.000
6c) N TK 414:241.500
N TK 441:161.000
C TK 411:402.500
6d) C TK 007(TG):16.500 USD
7a) N TK 111(1112):337.920
C TK 131(R) : 337.920
7b) N TK 635:1.695,936
C TK 515: 6,336
C TK 131(R): 1.689,600
7c) N TK 007(TM): 21.120 USD
8a) N TK 152(VLC): 320.000
N TK 133(1331): 32.000
C TK 331(N): 352.000
8b) N TK 331(N): 352.000
C TK 111(1112):352.000
8c) C TK 007(TM): 22.000 USD
9a) N TK 331(C): 400.000
C TK 111(1112): 400.000
9b) C TK 007(TM):25.000 USSD
10a) N TK 111(1111): 321.600
C TK 515:1.600
C TK 112(1122): 320.000
10b) C TK 007(TG):20.000USSD
11a) N TK 421(4212): 322.000
C TK 515: 2000
C TK 338(3388-V): 320.000
11b) N TK 338(3388-V): 320.000
C TK 111(1112): 320.000
11c) C TK 007(TM): 20.000USSD
12a) N TK 111(1112): 480.000
C TK 131(E):480.000
12b) N TK 007(TM):30.000USSD
13a) N TK 331(Z):264.000
N TK 635:990

C TK 112(1121): 264.990
Yu cu 2 (1.000)
Tin mt : 74.120 USD x 0,1 = 7.412
T GNH: 133.500USD x0.1 = 13.350
Ph thu khch hng R: 13.974,4 USD x0.1= 1.397,44
PhI thu ngi bn C: 25.000USD x 0.1=2.500
PhI tr khch hng E 30.000USD x 0.1 = 3.000
PhI thu cxng ty Q: 400 x 0.1=40
14a)
N TK 111(1112):7.412
C TK 431(4311): 7.412
14b)
N TK 112(1122):13.350
C TK 431(4311):13.350
14c)
N TK 131(R):1.397,44
C TK 431(4311):1.397,44
14d)
N TK 138(1388-Q):40
C TK 431(4311):40
14e)
N TK 331(C):2500
C TK 431(4311):2.500
14g)
N TK 431(4311):3.000
C TK 131(E):3.000
14h)
N TK 431(4311):21.699,44
C TK 515:21.699,44
K TON NGUYN VT LIU, CNG C DNG C
BI 4 (B1-Tr 80)
Mt doanh nghip p dng phng phng php KKTX k ton hng tn kho c ti
liu trong thng 10/N nh sau (1000):
1. Thu mua vt liu chnh nhp kho, cha tr tin cho cng ty X. Gi mua ghi trn ho
n (c thu GTGT 10%) l 440.000. Chi ph thu mua n v thanh ton bng tin
gi ngn hng: 4.200 (c thu GTGT 5%).
2. Mua vt liu ph ca cng ty K, tr gi thanh ton (c thu GTGT 10%): 363.000.
Hng kim nhn nhp kho .
3. Ph liu thu hi t thanh l TSC nhp kho: 5.000.
4. Xut kho mt s thnh phm i ly dng c vi cng ty Y, tr gi trao i (c
thu GTGT 10%) 66.000. Bit gi vn xut kho thnh phm xut kho 45.000. Thnh
phm bn giao, dng c kim nhn, nhp kho .
5. Dng tin mt mua mt s vt liu ph ca Cng ty Z theo tng gi thanh ton (c
thu GTGT 10%) l: 55.000.
6. Tr ton b tin mua vt liu nghip v 1 bng tin gi ngn hng sau khi tr
chit khu thanh ton c hng 1%.
7. Xut kho vt liu ph km phm cht tr li cho Cng ty K theo tr gi thanh ton
77.000 (trong thu GTGT 7.000). Cng ty K chp nhn tr vo s tin hng cn n.
8. Xut tin mt tm ng cho cn b i thu mua vt liu; 3.000.
Yu cu:
1. nh khon cc nghip v kinh t pht sinh trn.
2. Hy nh khon cc nghip v ni trn trong trng hp doanh nghip tnh thu
GTGT theo phng php trc tip.
Gii

1. nh khon cc nghip v pht sinh v phn nh vo s ti khon:

1a) N TK 152(VLC): 400.000
N TK 133(1331): 40.000
C TK 331(X): 440.000
1b) N TK 152( VLC): 4.000
N TK 133(1331):200
C TK 112: 4.200
2) N TK 152 (VLP): 330.000
N TK 133 (1331): 33.000
C TK 331(X): 363.000
3) N TK 152( PL): 5.000
C TK 711: 5.000
4a) N TK 632: 45.000
C TK 155: 45.000
4b) N TK 131(Y): 66.000
C TK 511: 60.000
C TK 3331(33311): 6.000

4c) N TK 531): 60.000

N TK (1331): 6.000
C TK 131 (Y):6.000
5a) N TK 152(VLP): 50.000
N TK 133 (1331):5.000
C TK 331(Z):55.000
5b) N TK 331(z): 55.000
C TK 111: 55.000
6) N TK 331(X):440.00
C TK 515: 4.400
C TK 112: 435.600
7) N TK 331(k): 77.000
C TK 133(1331): 7.000
C TK 152( VLP): 70.000
8) N TK 141: 3.000
C TK 111: 3.000

Yu cu 2:
1a) N TK 152(VLC): 440.000
C TK 331(X):440.000
1b) N TK 152(VLC): 4.200
C TK 112: 4.200
2) N TK 152(VLP): 363.000
C TK 331(X): 3.600
3) N TK 152(PL): 5.000
C TK 711: 5.000
4a) N TK 632: 45.000
C TK 155: 45.000
4b) N TK 131(Y): 66.000
C TK 511: 66.000
4c) N TK 153( 1531): 60.000
N TK 133( 1331): 6.000
C TK 131(Y): 66.000
5a) N TK 152(VLP):50.000
N TK 133(1331): 5.000
C TK 331(Z): 55.000

5b) N TK 331(Z): 55.000

C TK 111:55.000
6) N TK 331(X): 440.000
C TK 515: 4.400
C TK 112: 435.600
7) N TK 331(K): 77.000
C TK 152(VLP) :77.000
8) N TK 141: 3.000
C TK 111: 3.000

Bi 5 (B2-Tr81)
Ti liu trong thng 10/N ti mt doanh nghip p dng phng php kim k nh k
k ton hng tn kho nh sau (1.000).
I. Tnh hnh u thng:
- Vt liu tn kho: 100.000;
- Dng c tn kho: 35.000;
- Vt liu mua ang i ng: 30.000.
II. Cc nghip v pht sinh trong thng:
1. Thu mua vt liu, cha tr tin cho Cng ty X. Gi mua ghi trn ho n (c thu
GTGT 10%) l 264.000. Chi ph thu mua n v thanh ton bng tin gi ngn hng
4.200 (c thu GTGT 5%).
2. Mua vt liu ca cng ty K, tr gi thanh ton (c thu GTGT 10%) 363.000.
3. Ph liu thu hi t thanh l TSC nhp kho 5.000.
4. Xut kho mt s thnh phm nhp kho i ly dng c vi Cng ty Y, tr gi trao
i (c thu GTGT 10%) 66.000.
5. Dng tin mua mt s vt liu ca Cng ty Z, c thu GTGT 10% l 55.000.
6. Thanh ton cho Cng ty X bng tin gi ngn hng: 264.000.
7. Cng ty X gim gi vt liu 2% v tr bng tin mt 5.280.
8. Xut kho vt liu km phm cht tr li cho Cng ty K theo tr gi thanh ton
77.000 (trong thu GTGT 7.000). Cng ty K chp nhp tr vo s tin hng cn n.
9. Chi ph nhn vin thu mua vt liu bng tin tm ng trong k: 3.000.
III. Tnh hnh cui k:
1. Vt liu tn kho: 150.000.
2. Dng c tn kho: 25.000.
3. Vt liu mua ang i ng: 50.000.
Yu cu:
1. Xc nh tr gi vt liu, dng c xut dng trong k v phn b cho cc i tng
s dng. Bit:
- Ton b vt liu xut dng trong k c s dng trc tip ch to sn phm.
- Tr gi dng c xut dng c s dng phn xng sn xut v vn phng Cng
ty theo t l 4:1.
2. nh khon cc nghip v kinh t pht sinh trn.
3. Hy nh khon cc nghip v ni trn trong trng hp doanh nghip tnh thu
GTGT theo phng php trc tip.
Gii
Yu cu 1:
Gi tr vt liu xut dng trong k cho sn xut: 487.200
Gi tr cng c xut dng: 70.000; Trong , cho sn xut: 56.000, cho qun l doanh
nghip : 14.000
Yu cu 2:
a)N TK611(6111- VL) : 100.000
C Tk 152: 100.000
b)N TK 611( 6111 Vl): 30.000

C TK 151: 30.000
c)N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 240.000
N TK 133( 1331) : 24.000
C TK 331( X):264.000
1b) N TK 611( 6111 VL): 4.000
N TK 133( 1331) : 200
C Tk 112: 4.200
2) N TK 611( 6111 VL): 330.000
N TK 133( 1331): 33.000
C TK 331(K): 363.000
3) N Tk 611( 6111 VL): 5.000
C Tk 711: 5.000
4a) N Tk 611( 6111 DC): 60.000
N Tk 133( 1331): 6.000
C Tk 131( Y): 66.000
5) N TK 611(6111 VL): 50.000
N TK 133( 1331): 5.000
C TK 111: 55.000
6) N Tk 331 (X): 264.000
C TK 112:264.000
7) N TK 111: 5280.000
C TK 133(1331): 480
C Tk 611( 6111 VL): 4.800
8) N Tk 331(K): 77.000
C TK 133( 1331): 7.000
C TK 611( 6111 VL): 70.000
9) N TK 611(6111 VL) : 3.000
C TK 141: 3.000
10a) N Tk 152: 150.000
C Tk 611( 6111 VL): 150.000
10b) N TK 151: 50.000
C TK 611( 6111 VL): 50.000
10c) N TK 153: 25.000
C TK 611( 6111 DC): 25.000
10d) N TK 621: 487.200
C TK 611( 6111 VL): 487.200
10e) N TK 627(6273): 56.000
N TK 642( 6423): 14.000
C Tk 611( 6111 DC): 70.000
Yu cu 3
a) N Tk 611( 6111 VL): 100.000
C Tk 152: 100.000
b) N TK 611( 6111 VL): 30.000
C TK 151: 30.000
c) N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 264.000
C TK 311(X):264.000
1b) N TK 611(6111 VL): 4.200
C Tk 112: 4.200
2) N Tk 611( 6111 VL): 363.000
C Tk 331(K): 362.000
3) N Tk 611( 6111 VL): 5.000
C TK 711: 5.000
4) N Tk 611( 6111 DC): 66.000
C TK 131(Y):66.000

5) N TK 611(6111 - VL): 55.000

C Tk 111: 55.000
6) N TK 331(X):264.000
C TK 112:264.000
7) N TK 111: 5.280
C TK 611(6111 VL): 5.280
8) N TK 331(K): 77.000
C Tk 611( 6111 Vl): 77.000
9) N Tk 611( 6111 VL): 3.000
C Tk 141: 3.000
10a) N Tk 125: 150.000
C TK 611( 6111 Vl): 150.000
10b) N Tk 151: 50.000
C Tk 611( 6111 VL): 50.000
10c) N Tk 153: 25.000
C Tk 611( 6111 CC): 50.000
10d) N TK 621: 541.920
C TK 611( 6111 VL):541.920
10e) N TK 627( 6273): 60.800
N TK 642(6423): 15.200
C TK 611(6111 Dc): 76.000
Bi 6 (B3-Tr82)
Ti liu v vt liu X ti mt doanh nghip trong thng 2/N (bit doanh nghip s
dng phng php nhp sau, xut trc tnh gi thc t vt liu xut kho) nh sau:
1. Tnh hnh u thng:
- Tn kho: 6.000 kg, n gi 10.000 ng/kg.
- ang i ng: 4.000 kg, n gi mua theo ha n GTGT l 11.000 /kg (trong
thu GTGT 1.000).
II. Trong thng 2/N, vt liu X bin ng nh sau:
1. Ngy 3: Xut 5.000 kg sn xut sn phm.
2. Ngy 6: Xut 1.000 kg thu Cng ty H gia cng, ch bin.
3. Ngy 7: thu mua nhp kho 5.000 kg, tng gi mua ghi trn ha n phi tr Cng ty
K l 56.100.000 ng (trong thu GTGT 5.100.000 ). Chi ph vn chuyn, bc d
chi bng tin mt c thu GTGT 5% l 630.000 . Tin mua vt liu doanh nghip
tr bng chhuyn khon sau khi tr 1% chit khu thanh ton c hng.
4. Ngy 10: xut 3.000 kg gp vn lin doanh di hn ti c s kinh doanh ng
kim sot R vi Cng ty Y (mi bn nm gi 50% quyn kim sot). Gi tr vn gp
c ghi nhn l 35.000.000 ng.
5. Nhp kho s vt liu i ng k trc (4.000 kg).
6. Ngy 15: xut 3.000 kg tip tc ch bin sn phm.
7. Ngy 28: Cng ty H gia cng xong bn giao 1.000 kg nhp kho; tng chi ph gia
cng c thu GTGT 10% l 550.000.
8. Doanh nghip c biu 2.000 kg, tr gi 20.400.000 .
9. Kim k cui k: cn 3.800 kg tn kho, thiu 200 kg; trong , thiu trong nh
mc: 50 kg; cn li ch x l.
10. Quyt nh x l s vt liu thiu: Th kho phi bi thng 50%, cn li tnh vo
gi vn hng bn trong k.
Yu cu:
1. nh khon cc nghip v pht sinh trong k.
2. Phn nh tnh hnh trn vo s ti khon.
Gii
Bi s 3
Yu cu 1:
1)N TK 621: 50.000
C TK 152(X): 50.000

2)N TK 154(H):10.000
C Tk 152(X):10.000
3a) N TK 152(X): 51.000
N TK 133( 1331): 5.100
C TK 331(K): 56.100
3b) N TK 152(X): 600
N Tk 133(1331): 30
C TK 111: 630
4)N TK 222(R): 35.000
C Tk 152(X): 30.960
C TK 338( 3387):2.020
C Tk 711: 2.020
5)N TK 152(X): 40.000
C Tk 151: 40.000
6) N TK 621: 30.000
C TK 152(X): 30.000
7a) N Tk 154(H):500
N TK 133(1331): 50
C Tk 331(H):550
7b) N TK 152(X):10.500
C Tk 154(H): 10.500
8) N Tk 152(X):20.400
C tk 711: 20.400
9) N TK 632:510
N TK 138(1381):1.530
C TK 152(X): 2.040
10) N TK 138(1388):
765[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image002.g
if[/IMG]
N TK632:765
C Tk( 1381):1.530
Yu cu 2 : Cha gii
Bi 7 (bi 4-Tr83)
Ti liu ti mt doanh nghip trong thng 3/N nh sau:
I. Tnh hnh tn kho vt liu, dng c u thng:
Loi vt t
S lng (kg, chic)
Gi n v thc t
1. Vt liu chnh
2. Vt liu ph
3. Cng c nh
40.000 kg
5.000 kg
200 chic
10.000 /kg
5.000 /kg
100.000 /chic

II. Cc nghip v pht sinh trong thng:

1. Ngy 3: thu mua nhp kho 100.000 kg vt liu chnh theo gi cha c thu GTGT
10% l 10.200 /kg, thu GTGT 1.020 /kg; tin hng cha thanh ton cho Cng ty K.
Cc chi ph vn chuyn, bc d tr bng tin mt 5.250.000 (c thu GTGT 5%).
2. Ngy 10: xut kho 80.000 kg vt liu chnh v 3.000 kg vt liu ph s dng trc
tip cho sn xut sn phm.
3. Ngy 12: vay ngn hn ngn hng mua mt s vt t theo gi mua c thu GTGT
10%. Hng kim nhn nhp kho. Gm:
- 40.000 kg vt liu chnh, n gi 11.110 /kg
-8.000 kg vt liu ph, n gi 5.500 /kg
-200 chic dng c sn xut, n gi 112.200 /chic
4. Ngy 15: xut kho vt t cho sn xut kinh doanh. C th:
- Vt liu ph: dung trc tip sn xut sn phm 5.000 kg, dng cho nhu cu khc
phn xng sn xut 500 kg, dng cho qun l doanh nghip 500 kg;
- Vt liu chnh: dng trc tip ch to sn phm 50.000 kg, gp vn tham gia lin
doanh ngn hn vi cng ty Y 20.000 kg. Gi tr vn gp c cng ty Y ghi nhn
220.000.000 , tng ng vi 8% quyn kim sot
-Cng c nh : dng trc tip cho sn xut 200 chic, d tnh phn b 2 ln( c lin
quan n 2 nm ti chnh)
5. Ngy 20: xut dng 30 cng c dng cho qun l doanh nghip v 30 cng c cho
bn hng (thuc loi phn b 1 ln)
6. Ngy 25: xut kho vt t cho sn xut kinh doanh . C th:
- Xut 10.000 kg vt liu chnh trc tip ch to sn phm
- Xut vt liu ph trc tip sn xut sn phm: 2.000 kg, cho bn hng: 500 kg
7. Ngy 26: mua ca cng ty D 300 cng c nh, cha tr tin theo gi mua c thu
GTGT 10% l 33.000.000
III. Yu cu:
1. nh khon v phn nh tnh hnh trn vo s ti khon (gi tr vt liu xut kho
tnh theo phng php gi n v bnh qun c k d tr)
2. Hy thc hin cc yu cu trn nu doanh nghip tnh thu gi tr gia tng theo
phng php trc tip
Gii
Yu cu 1:
Gi n v bnh qun vt liu chnh =
[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif[/I
MG]
Gi n v bnh qun
vt liu ph
=
25 000 + 40 000
5 000 + 8 000

Gi n v bnh qun
cng c nh
=
20 000 + 20 400 + 30 000
200 + 200 + 300

Yu cu 2 (1000 ng)
1a) N TK 152(VLC): 1 020 000
N TK 133 (1331): 102 000
C TK 331 (K): 1 122 000
1b) N TK 152 (VLC): 5 000
N TK 133 (1331): 250
C TK 111: 5 250
2) N TK 621: 827 880
C TK 152: 827 880
-152 (VLC): 812 880
-152 (VLP): 15 000
3) N TK 152: 444 000
-152 (VLC): 404 000
-152 (VLP):40 000
N TK 153 (1531): 20 400
N TK 133 (1331): 46 440
C TK 331:510 840
4a) N TK 621: 25 000
N TK 627 (6272): 2 500
N TK 642 (6422): 2 500
C TK 152 (VLP): 30 000
Yu cu 3:
Gi n v bnh qun: Vt liu chnh: 10 954; vt liu ph: 5 308; cng c nh: 107
771
1a) N TK 152 (VLC): 1 122 000
C TK 331 (K): 1 122 000
1b) N TK 152 (VLC): 5 250
C TK 111: 5 250
2) N TK 621: 892 244
C TK 152: 892 244
-152 (VLC): 876 320
-152 (VLP): 15 924
3) N TK 152: 488 400
-152 (VLC): 444 400
-152 (VLP): 44 000
N TK 153 (1531): 22 440
C TK 311: 510 840
4a) N TK 621: 26 540
N TK 627 (6272): 2 654
N TK 642 (6422): 2 654
C TK 152 (VLP): 31 848
4b) N TK 242: 21 554.2
C TK 153 (1531): 21 554.2
4c) N TK 627 (6273): 10 777.1
C TK 242: 10 777.1
4d) N TK 621: 547 700
C TK 152 (VLC); 547 700
4e) N TK 128 (128-Y): 220 000
C TK 152 (VLC): 219 080
C TK 711: 920
5) N TK 641 (6413): 3 233.13
N TK 642 (6423): 3 233.13
C TK 153 (1531): 6 466.26
6a) N TK 621: 109 540
C TK 152 (VLC): 109 540
6b) N TK 621:10 616
N TK 641 (6412): 2 654
C TK 152 (VLP): 13 270
7) N TK 153 (1531): 33 000

C TK 331 (D): 33 000

BI S 5
Ti liu trong thng 10/N ti mt doanh nghip nh sau( 1.000) :
I. Tnh hnh u thng:
- Vt liu chnh tn kho: 200.000
- Vt liu ph tn kho :20.000
- Vt liu chnh mua ang i ng: 50.000
- Dng c tn kho: 50.000
II.Cc nghip v pht sinh trong thng:
1. Thu mua vt liu chnh, cha tr tin cho cng ty M. Gi mua ghi trn ha n( c
thu GTGT 10%) 440.000. Chi ph thu mua n v thanh ton bng tin tm ng 4000
2. Nhn mt s vn gp lin doanh ca cng ty K bng vt liu chnh, tr gi 100.000
3. Ph liu thu hi t thanh l TSC nhp kho, tr gi 15.000
4. Xut kho mt s thnh phm i ly dng c vi cng ty N, tr gi trao i (cha
c thu GTGT) 50.000. c bit thnh phm ra v dng c doanh nghip kim
nhn; thu sut GTGT ca thnh phm v dng c l 10%.
5. Dng tin mt mua s vt liu ca cng ty P, tr gi (C thu GTGT 10%) 27.500
6. Thanh ton ton b tin mua vt liu nghip v 1 bng tin gi ngn hng sau khi
tr chit khu thanh ton c hng 2%
7. Xut bn cho cng ty Y s ph liu thu hi ni trn theo gi c thu GTGT 10% l:
16.500
III. Tnh hnh cui k:
- Vt liu chnh tn kho: 200.000
- Vt liu ph tn kho: 15.000
- Vt liu chnh mua ang i ng :50.000
- Dng c tn kho 25.000
YU CU:
1. La chn phng php hch ton hng tn kho thch hp. Cho bit cn c la chn?
2. Xc nh gi tr vt liu, dng c xut dng trong k v phn b cho cc i tng
s dng bit:
- Ton b vt liu chnh xut dng trong k c s dng trc tip ch to sn
phm
- Tr gi vt liu ph xut dng c dng trc tip ch to sn phm v dng cho cc
nhu cu khc phn xng sn xut theo t l 3:2
- Ton b gi tr ph liu xut bn
- Tr gi vt liu xut dng c s dng phn xng sn xut v vn phng cng
ty theo t l 4:1
Gii:
Phng php k ton hng tn kho thch hp y l phng php kim k nh k;
bi v ti liu ch cho bit gi tr hng tn kho u k, cui k v tng trong k m
khng cho bit gi vn hng tn kho xut trong k. Bi vy, xc nh gi tr tng
loi hng tn kho
xut trong k, k ton phi cn c vo gi tr hng tn kho u k, tng trong k v
hin c cui k. Tc l:
Gi tr tng loi hng tn kho xut trong k
=
Gi tr tng loi hng tn kho hin c u k
+
Gi tr tng loi hng tn kho tng trong k
-

Gin gi hng mua, hng mua tng loi tr li trong k

Gi tr hng tn kho tng loi hin c cui k
Yu cu 2 (1000 ng)
- Gi tr vt liu chnh s dng cho sn xut sn phm: 200 000 + 50 000 + 400 000
+ 4 000 + 100 000 - 200 000 - 50 000 = 504 000
- Tng gi tr vt liu ph xut dng: 20 000 + 25 000 15 000 = 30 000; trong ,
gi tr vt liu ph s dng trc tip ch bin sn phm: 18 000; gi tr vt liu
ph dng cho nhu cu chung phn xng: 12 000.
- Tng gi tr dng c xut dng: 50 000 + 50 000 25000 = 75 000; trong , gi tr
dng c nh s dng cho sn xut: 60 000, gi tr dng c nh s dng cho qun l
doanh nghip: 15 000.
Yu cu 3 (1000 ng):
a) N TK 6111 (VLC): 200 000
C TK 152 (VLC): 200 000
b) N TK 6111 (VLP): 20 000
C TK 152 (VLP): 20 000
c) N TK 6111 (VLC): 50 000
C TK 151: 50 000
d) N TK 6111 (DC): 50 000
C TK 153; 50 000
1a) N TK 6111 (VLC) 400 000
N TK 133 (1331): 40 000
C TK 331 (M): 440 000
1b) N TK 6111 (VLC): 4 000
C TK 141:4 000
2) N TK 6111 (VLC): 100 000
C TK 411 (K): 100 000
3) N TK 6111 (PL): 15 000
C TK 711: 15 000
4a) N TK 131 (N): 55 000
C TK 511: 50 000
C TK 3331 (33311): 5 000
4b) N TK 6111 (DC): 50 000
N TK 133 (1331): 5 000
C TK 131 (N): 55 000
5a) N TK 6111 (VLP): 25 000
N TK 133 (1331): 2 500
C TK 331 (P): 27 500
5b) N TK 331 (P): 27 500
C TK 111; 27 500
6) N TK 331 (M): 440 000
C TK 112: 431 200
C Tk 515: 8 800
7) N TK 131 (Y): 16 500
C TK 711: 15 000
C TK 3331 (33311): 1 500
8a) N TK 152 (VLC): 200 000
C TK 6111 (VLC): 200 000
8b) N TK 151: 50 000
C TK 6111 (VLC): 50 000
8c) N TK 621;504 000
C TK 6111 (VLC): 504 000
8d) N TK 152 (VLP): 15 000

C TK 6111 (VLP): 15 000

8e) N TK 621: 18 000
N TK 627 (6272): 12 000
C TK 6111 (VLP): 30 000
8g) N TK 153: 25 000
C TK 6111 (DC): 25 000
8h) N TK 627 (6273): 60 000
N TK 642 (6423): 15 000
C TK 6111 (DC): 75 000
8i) N TK 811: 15 000
C TK 6111 (PL): 15 000

BI S 6
Ti liu cng ty V trong thng 10/N (1.000):
I. Tnh hnh cng c tn kho v ang dng theo gi thc t u thng 10/N:
Ch tiu
S tin
A
B
1. Cng c tn kho
2. Cng c ang dung thuc loi phn b 2 ln:
- Ti phn xng sn xut chnh s 1
- Ti phn xng sn xut chnh s 2
- Ti vn phng cng ty
3. Cng c ang dng thuc loi phn b 4 ln( xut dng t nm(N-2):
- Ti phn xng sn xut chnh s 1
- Ti phn xng sn xut chinh s2
- Ti b phn bn hng
- Ti vn phng cng ty
100.000
20.000
15.000
10.000
48.000
36.000
24.000
24.000
II. Trong thng 10/N c cc nghip v pht sinh nh sau:
1. xut dng cng c nh thuc loi phn b 2 ln( c lin quan n hai nm ti chnh)
theo gi thc t, s dng cho phn xng xn xut chnh s 1: 14.000, cho phn
xng sn xut chnh s 2: 15.000
2. Thu mua mt s cng c nh ca cng ty Y theo tng gi thanh ton ( c thu
GTGT 5%) l 63.000. Cng ty V thanh ton bng tin mt sau khi tr chit khu
thanh ton 1% c hng. s cng c ny c s dng trc tip cho phn xng sn
xut chnh s 1: 60%; cho phng cng ty 40%.c bit cng ty d tnh phn b 3
ln( lin quan n 3 nm ti chnh)

3. Cc b phn s dng bo hng s cng c ang dng thuc lai phn b 2 ln nh

sau:
- phn xng sn xut chnh s 1 bo hng: 20.000, ph liu thu hi ( bn thu tin
mt) c thu GTGt 5% l 168
- phn xng sn xut chnh s 2 bo hng:15.000, ph liu thu hi nhp kho 100
- vn phng cng ty bo hng: 10.000, ngi lm hng phi bi thng 100
4. phn b gi tr cng c nh ang dng thuc loi phn b 4 ln xut dng t nm
(N- 2) vo chi ph ca cc b phn s dng.
5. Dng tin gi ngn hng mua mt s cng c nh thuc loi phn b 1 ln dng
trc tip cho phn xng sn xut chnh s 1 tng s tin phi tr l 5.250, trong
thu GTGT l 250
6. Mua mt s cng c ca cng ty R v kim nhn nhp kho theo tng gi thanh
ton: 105.000, trong thu GTGT: 5.000. ngi bn chp nhn gim gi cho doanh
nghip 1%
Yu cu
1. nh khon v phn nh tnh hnh trn vo s ti khon
2. cho bit gi tr cng c nh xut dng trong k, phn b trong k, cn li cha
phn b cui k v tn kho cui k.
Gii
1a) N TK 242: 29 000
C TK 153 (1531): 29 000
1b) N TK 627 (6273): 14 500
- 6273 (PXC1): 7 000
- 6273 (PXC2): 7 500
C TK 242; 14 500
2a) N TK 242: 60 000
N TK 133 (1331): 3 000
C TK 331 (Y): 63 000
2b) N TK 331 (Y): 63 000
C TK 111; 62 370
C TK 515: 630
2c) N TK 6273 (PXC1): 12 000
N TK 642 (6423): 8 000
C TK 242: 20 000
3a) N TK 111: 168
N Tk 6273 (PXC1): 9 840
C TK 242: 10 000
C TK 3331 (33311): 8
3b) N TK 6273 (PXC2): 7 400
N TK 152 (PL): 100
C TK 242: 7 500
3c) N TK 642 (6423): 4 900
N TK 138 (1388): 100
C TK 242: 5 000
4) N TK 627 (6273): 21 000
- 6273 (PXC1): 12 000
- 6273 (PXC2): 9 000
N TK 641 (6413): 6 000
N TK 642 (6423): 6 000
C TK 242: 33 000
5) N TK 6273 (PXC1): 5 000
N TK 133 (1331): 250
C TK 112: 5 250
6a) N TK 153 (1531): 100 000
N TK 133 (1331): 5 000
C TK 331 (R): 105 000

6b) N TK 331 (R): 1 050

C TK 153 (1531): 1 000
C TK 133 (1331): 50
Yu cu 2:
Trch s ci cc ti khon 153, 242

TK 153

D: 100 000
29 000 (2a)
(6a) 100 000
1 000 (6b)
100 000
30 000
D: 170 000
TK 242
D: 177 000
14 500 (1b)
(1a) 29 000
20 000(2c)
(2a) 60 000
10 000 (3a)
7 500 (3b)
5 000 (3c)
33 000 (4)
89 000
90 000
D: 176 000
Gi tr cng c nh xut dng trong k:
-xut qua kho:30.000
-xut trc tip khng qua kho:65.000
Gi tr cng c nh phn b trong k:
-Tnh vo chi ph sn xut-kinh doanh:94.640:
-Gi tr thu hi:360
Gi tr cng c nh tn kho cui k:170.000
Gi tr cng c nh xut dng ch*a phn b cui k:176.000
BI S 7
Ti liu ti mt doanh nghip tnh thu GTGT theo phng php khu tr trong thng
3/N nh sau (1000)
I. Tnh hnh u thng:
1. vt liu tn kho:
- vt liu chnh: 11.500 kg, gi thc t: 20,5
- vt liu ph: 15.000 kg, gi n v thc t:10
2. Hng mua ang i ng: mua 1000 chic dng c nh, gi mua n v(c thu
GTGT 10%) l 27,5
Bit gi n v hch ton vt liu chnh :20, vt liu ph: 10
II. Cc nghip v pht sinh trong thng
1. Ngy 15: dng tin gi ngn hng mua 11.500 kg vt liu chnh ca cng ty V, gi
mua n v ( c thu GTGT 10%) l 23,65
2. Ngy 23: thu mua vt liu ca cng ty A, kim nhn , nhp kho, bao gm 28.000
kg vt liu ph theo gi mua n v ( c thu GTGT 10%0 l 10,78
3. Ngy 19: xut kho 10.000 kg vt liu ph v 30.000 kg vt liu chnh s dng trc
tip ch to sn phm; 8.000 kg vt liu ph cho nhu cu chung phn xng sn

xut.
4. Ngy 2: xut kho 10.000 kg vt liu chnh s dng trc tip ch to sn phm.
Yu cu:
1. lp bng k tnh gi thc t vt liu.
2. lp bng phn b vt liu
3. nh khon cc nghip v kinh t pht sinh trn.
Gii:
Bi s 7(1000)
Yu cu 1/ bng k tnh gi thc t vt liu,dng c
ch tiu
Vt liu chnh
Vt liu ph
Hch ton
Thc t
Hch ton
Thc t
1.tn u kho
2.nhp trong k
-ghi c TK 331
-ghi co TK 112
3.cng tn u k v nhp trong k
4.chnh lch
5.h s gi
6.xut trong k
7.tn cui k
230.000
790.000
560.000
230.000
1.020.000
+51.000
1,05
800.000
220.000
235.000
835.250
588.000
247.000
1.071.000
840.000
231.000
150.000
350.000
350.000
500.000
-7.000
0,986
180.000
320.000
150.000
343.000
343.000
-

493.000
177.840
315.000
[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif[/I
MG]Yu cu 2/ bng phn b vt liu,dng c:
Ti khon ghi c
TK ghi n
Vt kiu chnh(1,05)
Vt liu ph(0,986)
Hch ton
Thc t
Hch ton
Thc t
1.TK 621 cp NVL trc tip
800.000
840.000
100.000
98.600
2.TK 627 CPSXC
80.000
78.880
Cng
800.000
840.000
57.500
177.480
Yu cu 3:
1, N Tk 152 (VLC) 247.250
N TK 133 (1331):24.725
C TK 112 :271.975
2, N Tk 152: 931.000
-152(VLC):588.000
-152(VLP): 343.000
N TK 133(1331): 93.100
C Tk 331(A): 1.024.100
3, N TK 621: 728.600
N TK 627: 78.880
C TK 152: 807.480
-152(VLC): 630.000
-152(VLP): 177.480
4, N TK621: 210.000
C TK 152(VLC): 210.000
BI S 8

Ti liu ti mt doanh nghip tnh thu GTGT theo phng php khu tr trong thng
3/N nh sau(1000 ng)
I. Tnh hnh u thng
1. Tn kho thnh phm:
- sn phm A: 11.500c. gi thnh thc t: 20
- Sn phm B: 15.000c, gi thnh thc t: 10
2. Gi bn: 1.000 sn phm A, gi vn n v: 20, ang ch. Cng ty X chp nhn theo
gi bn n v ( c thu GTGT 10%) l 2,5
II. cc nghip v pht sinh trong thng
2. Ngy 3: nhp kho t b phn sn xut 28.000 sn phm A theo gi thnh n v
thc t 21: 35.000 sn phm B theo gi thnh n v thc t 9,8
3. Ngy 9: xut kho bn trc tip 18.000 sn phm B cho cng ty M vi gi n v( c
thu GTGT 10%) l 14,3. cng ty M thanh ton mt na tin hng bng tin mt.
4. Ngy 15: s hng gi bn k trc c cng ty X chp nhn . S cn li khng
c chp nhn. cng ty ang gi ti kho ca cng ty X.
5. Ngy 20: cng ty vt t L mua trc tip 10.000 sn phm A theo gi n v ( c thu
GTGT 10%) l 27,5. Cng ty L thanh ton bng chuyn khon sau khi tr 1% chit
khu thanh ton c hng.
6. Ngy 25: cng ty K tr li 500 sn phm A bn k trc v km cht lng. n v
kim nhn, nhp kho v chp nhn thanh ton tin hng cho cng ty K theo gi
bn( c thu 10%) l 13.750. Bit gi vn ca s hng ny l 10.000.
Yu cu:
2. Tnh gi thc t sn phm xut kho theo mt trong cc phng php di y:
- Nhp trc, xut trc;
- Nhp sau, xut trc
- Gi n v bnh qun c k d tr
- Gi n v bnh qun cui k trc
- Gi n v bnh qun sau mi ln nhp
- Gi hch ton( bit gi hch ton n v sn phm A trong k 20; sn phm B 10).
Lp bng k s 8, s 9,s 10.
3. nh khon v phn nh tnh hnh trn vo s ti khon( gi s doanh nghip tnh
gi thc t sn phm xut kho theo phng php gi n v bnh qun c k d tr)
Gii
Bi s 8 (1.000)
Yu cu 1:
a.ph*ng php nhp tr*c xut tr*c:
loi sn phm: A
Ngy thng
Ni dung
S l*ng(c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
11.500
20
230.000
3/3

Nhp kho
28.000
39.500
21
588.000
818.000
20/3
Xut kho
10.000
29.500
20
200.000
618.000
25/3
Nhp kho
500
30.000
20
10.000
628.000
31/3
Tn cui thng
30.000
628.000
X
Cng
28.500
10.000
X
X
598.000
200.000
X
Loi sn phm B:
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
-

15.000
10,0
150.000
3/3
Nhp kho
35.000
50.000
9,8
343.000
493.000
9/3
Xut kho
15.000
35.000
10,0
150.000
343.000
3.000
32.000
9,8
29.400
313.600
31/3
Tn cui thng
32.000
313.600
X
Cng
35.000
18.000
X
X
343.000
179.400
X
b.ph*ng php nhp sau xut tr*c:
loi sn phm:A
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin

Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
11.500
20
230.000
3/3
Nhp kho
28.000
39.500
21
588.000
818.000
20/3
Xut kho
10.000
29.500
21
210.000
608.000
25/3
Nhp kho
500
30.000
20
10.000
618.000
31/3
Tn cui thng
30.000
618.000
X
Cng
28.500
10.000
X
X
598.000
210.000
X

Loi sn phm B:
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
15.000
10,0
150.000
3/3
Nhp kho
35.000
50.000
9,8
343.000
493.000
9/3
Xut kho
18.000
32.000
9,8
176.000
316.600
31/3
Tn cui thng
32.000
316.600
X
Cng
35.000
18.000
X
X
343.000
176.400
X
c.ph*ng php gi n v bnh qun c k d tr:

Gi n v bnh qun ca:

Sn phm A
=[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_imag
e007.gif[/IMG]
[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image
002.gif[/IMG]=20,7

Sn phm
B=[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gi
f[/IMG]=9,86
Gi thc t sn phm sn xut trong k:
+ sn phm A: 10.000 x 20,7=207.000
+ sn phm B: 18.000 x 9,86=177.480
d.ph*ng php gi n v bnh qun cui k tr*c
Gi thc t sn phm xut kho:
-sn phm A:10.000 x 20=200.000
-sn phm B:18.000 x 10=180.000
e.ph*ng php gi n v bnh qun sau mi ln nhp:
loi sn phm A:
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
11.500
20,000
230.000
3/3
Nhp kho
28.000
39.500
21,000
588.000
818.000
20/3
Xut kho
10.000

29.500
21,000
207.090
608.000
25/3
Nhp kho
500
30.000
20,000
10.000
618.000
31/3
Tn cui thng
30.000
20,697
618.000
X
Cng
28.500
10.000
X
X
598.000
207.090
X
Loi sn phm B:
Ngy thng
Ni dung
S l*ng (c)
n gi(N.X)
Thnh tin
Nhp
Xut
Tn
Nhp
Xut
Tn
1/3
Tn u thng
15.000
10,00
150.000
3/3
Nhp kho
35.000
50.000
9,80

343.000
493.000
9/3
Xut kho
18.000
32.000
9,86
177.480
315.520
31/3
Tn cui thng
32.000
9,86
315.520
X
Cng
35.000
18.000
X
X
343.000
177.480
X
f.ph*ng php gi hch ton
bng k tnh gi thc t thnh phm,hng ho:
ch tiu
Vt liu chnh
Vt liu ph
Hch ton
Thc t
Hch ton
Thc t
1.tn u k
2.nhp trong k
-ghi c TK 154
-ghi co TK 632
3.cng tn u k v nhp trong k
4.chnh lch gia gi thc t vi gi hch ton
5.h s gi
6.xut trong k
7.tn cui k
230.000
570.000
560.000
10.000
800.000
+28.000
200.000

600.000
230.000
598.000
588.000
10.000
828.000
1,035
207.000
621.000
150.000
350.000
350.000
500.000
180.000
320.000
150.000
343.000
343.000

493.000
(7.000)
0,986
177.480
315.520
Bng k 8(nhp-xut-tn kho)
Ti khon 155 thnh phm-lo sn phm:A-thng 3 nm N
S d* u k:230.000
CT
Din gii
Ghi N TK 155,ghi c cc ti khon...
SH
NT
Ti khon 154
Ti khon 632
SL
HT
TT
SL
HT
TT
1
2
3

4
5
6
7
8
9
1
3
Nhp kho t sx
28.000
560.000
588.000
-4
20
Xut bn trc tip
5
25
Thu hi hng b tr li
500
10.000
10.000
Cng
28.000
560.000
588.000
500
10.000
10.000
Cng n ti khon 155
Ghi c ti khon 155,ghi n cc ti khon...
Cng c ti khon 155
HT
TT
Ti khon 632
SL
HT
TT
HT
TT
10
11
12
13
14
15

16
560.000
588.000
10.000
200.000
207.000
200.000
207.000
10.000
10.000
570.000
598.000
10.000
200.000
207.000
200.000
207.000
S d* cui k:621.000
Bng k s 8 m cho sn phm B cng t*ng t nh* trn.
Bng k hng gi i bn (bng k s 10)
Ti khon 157 thng 3 nm N
S d* u thng:20.000
Chng t
Din gii
Ghi n ti khon 157,ghi c cc ti khon khc...
Ghi c ti khon 157,ghi n cc ti khon...
TK...
TK...
Cng n TK157
Ti khon 632
Tk...
Cng c tk 157
SH
NT
SL
GT
...
...
SL
GT
SL
GT
1
2
3
4
5

6
7
8
9
10
11
12
13
3
15
Hng gi bn k tr*c *c chp nhn 3/4

750
15.000

15.000
Cng

750
15.000
15.000
S d* cui thng:5.000
Yu cu 2:
1.N TK155:931.000
-155(A):588.000
-155(B): 343.000
C TK 154: 931.000
-154(A): 588.000
-154(B): 343.000
2a.N TK 632:177.480
C TK 155(B):177.480
2b.N TK 131(M): 257.400
C TK 511:234.000
C TK 3331(33311): 23.400
2c.N TK 111:128.700
C TK 131(M): 128.700
3a.N TK 632: 15.000
C TK 157(A): 15.000
3b.N Tk 131(X): 20.625
C Tk 511: 18.750
C Tk 3331(33311): 1.875

4a.N Tk 632: 207.000

C Tk 155(A): 207.000
4b.N Tk 131(L): 275.000
C Tk 511: 250.000
C TK 3331(33311): 25.000
4c.N TK 635: 2.750
N Tk 112: 272.250
C TK 131(L): 275.000
5a. N Tk 155(A): 10.000
C TK 632: 10.000
5b. N Tk 531: 12.500
N Tk 3331(33311): 1.250
C Tk 338(3388-K):13.750

3.2.2 Bi gii

Bi s 1(1000 ng)

2. nh khon cc nghip v pht sinh v phn nh vo s ti khon:

1a) N TK 152(VLC): 400.000
N TK 133(1331): 40.000
C TK 331(X): 440.000
1b) N TK 152( VLC): 4.000
N TK 133(1331):200
C TK 112: 4.200
4) N TK 152 (VLP): 330.000
N TK 133 (1331): 33.000
C TK 331(X): 363.000
5) N TK 152( PL): 5.000
C TK 711: 5.000
4a) N TK 632: 45.000
C TK 155: 45.000
4b) N TK 131(Y): 66.000
C TK 511: 60.000
C TK 3331(33311): 6.000

4c) N TK 531): 60.000

N TK (1331): 6.000
C TK 131 (Y):6.000
5a) N TK 152(VLP): 50.000
N TK 133 (1331):5.000
C TK 331(Z):55.000
5b) N TK 331(z): 55.000
C TK 111: 55.000
6) N TK 331(X):440.00
C TK 515: 4.400
C TK 112: 435.600
7) N TK 331(k): 77.000
C TK 133(1331): 7.000
C TK 152( VLP): 70.000
8) N TK 141: 3.000
C TK 111: 3.000

Yu cu 2:
1a) N TK 152(VLC): 440.000
C TK 331(X):440.000
1b) N TK 152(VLC): 4.200
C TK 112: 4.200
2) N TK 152(VLP): 363.000
C TK 331(X): 3.600
3) N TK 152(PL): 5.000
C TK 711: 5.000
4a) N TK 632: 45.000
C TK 155: 45.000
4b) N TK 131(Y): 66.000
C TK 511: 66.000
4c) N TK 153( 1531): 60.000
N TK 133( 1331): 6.000
C TK 131(Y): 66.000
5a) N TK 152(VLP):50.000
N TK 133(1331): 5.000
C TK 331(Z): 55.000
5b) N TK 331(Z): 55.000
C TK 111:55.000
6) N TK 331(X): 440.000
C TK 515: 4.400
C TK 112: 435.600
7) N TK 331(K): 77.000
C TK 152(VLP) :77.000
8) N TK 141: 3.000
C TK 111: 3.000

Bi s 2

1.000)

Yu cu 1:
Gi tr vt liu xut dng trong k cho sn xut: 487.200
Gi tr cng c xut dng: 70.000; Trong , cho sn xut: 56.000, cho qun l doanh
nghip : 14.000
Yu cu 2:
a)N TK611(6111- VL) : 100.000
C Tk 152: 100.000
b)N TK 611( 6111 Vl): 30.000
C TK 151: 30.000
c)N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 240.000
N TK 133( 1331) : 24.000
C TK 331( X):264.000
1b) N TK 611( 6111 VL): 4.000
N TK 133( 1331) : 200
C Tk 112: 4.200
2) N TK 611( 6111 VL): 330.000
N TK 133( 1331): 33.000
C TK 331(K): 363.000
3) N Tk 611( 6111 VL): 5.000

C Tk 711: 5.000
4a) N Tk 611( 6111 DC): 60.000
N Tk 133( 1331): 6.000
C Tk 131( Y): 66.000
5) N TK 611(6111 VL): 50.000
N TK 133( 1331): 5.000
C TK 111: 55.000
6) N Tk 331 (X): 264.000
C TK 112:264.000
7) N TK 111: 5280.000
C TK 133(1331): 480
C Tk 611( 6111 VL): 4.800
8) N Tk 331(K): 77.000
C TK 133( 1331): 7.000
C TK 611( 6111 VL): 70.000
9) N TK 611(6111 VL) : 3.000
C TK 141: 3.000
10a) N Tk 152: 150.000
C Tk 611( 6111 VL): 150.000
10b) N TK 151: 50.000
C TK 611( 6111 VL): 50.000
10c) N TK 153: 25.000
C TK 611( 6111 DC): 25.000
10d) N TK 621: 487.200
C TK 611( 6111 VL): 487.200
10e) N TK 627(6273): 56.000
N TK 642( 6423): 14.000
C Tk 611( 6111 DC): 70.000
Yu cu 3
a) N Tk 611( 6111 VL): 100.000
C Tk 152: 100.000
b) N TK 611( 6111 VL): 30.000
C TK 151: 30.000
c) N Tk 611( 6111 CC): 35.000
C Tk 153: 35.000
1a) N TK 611( 6111 VL): 264.000
C TK 311(X):264.000
1b) N TK 611(6111 VL): 4.200
C Tk 112: 4.200
2) N Tk 611( 6111 VL): 363.000
C Tk 331(K): 362.000
3) N Tk 611( 6111 VL): 5.000
C TK 711: 5.000
4) N Tk 611( 6111 DC): 66.000
C TK 131(Y):66.000
5) N TK 611(6111 - VL): 55.000
C Tk 111: 55.000
6) N TK 331(X):264.000
C TK 112:264.000
7) N TK 111: 5.280
C TK 611(6111 VL): 5.280
8) N TK 331(K): 77.000
C Tk 611( 6111 Vl): 77.000
9) N Tk 611( 6111 VL): 3.000
C Tk 141: 3.000
10a) N Tk 125: 150.000
C TK 611( 6111 Vl): 150.000
10b) N Tk 151: 50.000

C Tk 611( 6111 VL): 50.000

10c) N Tk 153: 25.000
C Tk 611( 6111 CC): 50.000
10d) N TK 621: 541.920
C TK 611( 6111 VL):541.920
10e) N TK 627( 6273): 60.800
N TK 642(6423): 15.200
C TK 611(6111 Dc): 76.000
Bi s 3
Yu cu 1:
1)N TK 621: 50.000
C TK 152(X): 50.000
2)N TK 154(H):10.000
C Tk 152(X):10.000
3a) N TK 152(X): 51.000
N TK 133( 1331): 5.100
C TK 331(K): 56.100
3b) N TK 152(X): 600
N Tk 133(1331): 30
C TK 111: 630
4)N TK 222(R): 35.000
C Tk 152(X): 30.960
C TK 338( 3387):2.020
C Tk 711: 2.020
5)N TK 152(X): 40.000
C Tk 151: 40.000
6) N TK 621: 30.000
C TK 152(X): 30.000
7a) N Tk 154(H):500
N TK 133(1331): 50
C Tk 331(H):550
7b) N TK 152(X):10.500
C Tk 154(H): 10.500
8) N Tk 152(X):20.400
C tk 711: 20.400
9) N TK 632:510
N TK 138(1381):1.530
C TK 152(X): 2.040
10) N TK 138(1388):
765[IMG]file:///C:/Users/admin/AppData/Local/Temp/msohtmlclip1/01/clip_image002.g
if[/IMG]
N TK632:765
C Tk( 1381):1.530