Bài Giải Kế Toán Hành Chính Sự Nghiệp

8/16/2019 Bài Giải Kế Toán Hành Chính Sự Nghiệp

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BÀI GIẢI KẾ TOÁN HÀNH CHÍNH SỰ NGHIỆPBài 2.1:1. Định khoản:-4/2: Nợ TK111/CóTK46121(nguồn KP thường xu !n" 1##- 6/2:NợTK66121($h% T& n' n) "/CóTK111 6#

- */2:Nợ TK6622/CóTK112 2*- +/2: NợTK111/Có TK112 12#- 1#/2: Nợ TK,,4/Có TK111 12#- 1 /2: NợTK112/CóTK 11 *- 16/2: NợTK111/CóTK,42(th)nh to0n n % " ,- 1 /2: NợTK111/CóTK 111 2 ,6- 1+/2: NợTK,,6(t3 ng KP"/CóTK111 #- 2#/2: NợTK 111/CóTK,,,2 4#- 22/2: NợTK,,,2/CóTK111 4#- 2,/2:NợTK112/CóTK4612 2##- 29/2: Nợ TK111/CóTK112 2##

-,#/2: NợTK6612/CóTK111 2##Bài 2.2:- NợTK## (5 to0n $h% ho3t 7 ng T&" #- /,: ). Nợ TK111/CóTK4612 (nguồn KP8 7 ng n' n) " ,#

. Có TK## ,#- /,: Nợ TK,,4/Có TK111 1+- */,: Nợ TK1 2/CóTK111 16- /,: NợTK111/CóTK 111 1,- +/,: NợTK112/CóTK111 #- 12/,: NợTK,, /CóTK111 12- 14/,: NợTK6612/CóTK111 4

- 1 /,: NợTK6612/CóTK111 1#- 2 /,: NợTK6612/CóTK111 +- 2 /,: NợTK112/CóTK46122 12- 2*/,: NợTK111/CóTK112 12- 2*/,: NợTK66122/CóTK111 12BÀI 2.3- 1/10: NợTK111/CóTK,,6 1##- ,/1#: NợTK1 2/CóTK111 2- 4/1#: NợTK,,4/CóTK111 #- /1#: NợTK112/CóTK,111 * #- +/1#: NợTK,41 2##

CóTK211 1 #CóTK111 2#

-11/1#: NợTK111/CóTK 111 ,#- 1,/1#: NợTK112/CóTK 11 *2- 1 /1#: NợTK 111/CóTK,,,2 ##- 2#/1#: NợTK,,,2/CóTK111 ##- 2,/1#: NợTK112/CóTK4612 *2#- 24/1#: NợTK,12/CóTK111


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-26/1#: N9TK112/CóTK 212 2##- 2*/1#: NợTK111/CóTK112 *2#-2 /1#: NợTK,,6/CóTK4612 1##- 2+/1#:NợTK6612/CóTK111 *2#- ,#/1#: NợTK 212/CóTK4612 2##

BÀI 2.4-2/ : ).NợTK112 12##

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- ,/ : Nợ TK111/CóTK112 12##-4/ : NợTK,,4 64#

NợTK,, 12#CóTK111 *6#-6/ : NợTK111/CóTK ,1 1###- / : NợTK112/CóTK111 11##- 11/ : NợTK111/CóTK 11 124#- 14/ : NợTK112/CóTK111 124#- 1*/ : NợTK,12/CóTK111 1 2- 1*/ : NợTK1 2/CóTK111 6- 1 / : NợTK6612/CóTK111 6- 2#/ : NợTK,,11/CóTK112 #-24/ : NợTK6612 11 2

NợTK111 4CóTK,12 1 2

- 2 / : NợTK6622/CóTK,12 12#- 2*/ : NợTK111/CóTK ,1 1 44- 2+/ : NợTK6,1/CóTK111 1#44- ,#/ : NợTK111/CóTK112 ##BÀI 3.1- /4: ). NợTK1211 ####

CóTK,,1 1# ### (?@% nhAn t ưB$"CóTK111 4 ###

. NợTK1211 6##CóTK111 6##

$. NợTK,,1 ###/1#t > ##CóTK ,1 ##

- */4: NợTK112 ## 6####CóTK1211 ## ####CóTK ,1 1####

-1 /4: ). NợTK1211D 1 #< ## > * ###CóTK112 * ###


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. NợTK1211D 2= 1 ##CóTK111 1 ##

- 2#/4: NợTK112 ,2###CóTK121 ,####CóTK ,1 2###

- 2+/4E NợTK112 2###CóTK ,1 2###- 1#/ : ). NợTK1211 ####

CóTK112 #### . NợTK ,11 #### 2 #

CóTK ,1 2 #- 1/6 NợTK121 1#####

CóTK111 1#####- ,/1# NợTK1211 4 ###

CóTK112 4 ###2. Kh% 70o h3n $0$ $h ng kho0n:

- NF1: ).NợTK112/CóTK1211 4 ### . NợTK,,1 /CóTK ,1 ##-NF6: ). NợTK112/CóTK1211 ####

. NợTK112/CóTK ,1 2 #- NF : ). NợTK112/CóTK1211 4 ###

. NợTK112/CóTK ,1 4 ### 4##Bài 3.2:1. 4/*: NợTK2212 2*####

NợTK2141 ####CóTK211 ,#####CóTK ,1 2####

2. 21/* ). NợTK211 1*####CóTK2212 1*####

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4. ,#/ NợTK2212 2, ## NợTK6,1 6 ##

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6. 2#/+ ). NợTK2211 2 ####CóTK112 2 ####

. NợTK,11 2 #### ,#### (?@% Ghả% thu n' 7Hu"CóTK ,1 ,####

I!u $Hu 2: n' J)u


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- NF : NợTK,,1 1####CóTK ,1 1####

Ph n L như t !n $ho , n' $Mn ?3%Kh% thu hồ% ?3% On 7Hu tư (7 n h3n th)nh to0n" NợTK111/CóTK2211

- NF6: NợTK,11 2 #### ,####CóTK ,1 ,####Ph n L như t !n $ho * n' $Mn ?3%E kh% 7 n h3n th)nh to0n:). Nợ TK112 2*#### Q 2 ####

Có TK,11 : ,####


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1#. 1#/6 NợTK6,1N 16 ##CóTK1 2Z 4### 16 ##

11. ,#/6 NợTK1 2 #

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. NợTK662/CóTK466: ,1 ###,. ). NợTK466: ,*6 #-,*4## > 2 #

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. NợTK111/CóTK 11 4 #

$. NợTK 11 /CóTK111 2 #5. NợTK 11 /CóTK4,14 2##4. NợTK466/CóTK214 21####Bài .2 :1. ). NợTK2411 1 *##

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*. NợTK466/CóTK214 +####2. N u NF2 6 thu $ NFKD:

NF2:). NợTK 11 : * -6 > 1#### NợTK214 6 ###

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NF6). NợTK 11 ,### NợTK214 *###

CóTK211 +#### . NợTK112/CóTK 11 *###$. NợTK 11 /CóTK111 2 ##5. NợTK1 2/CóTK 11 ##d. NợTK 11 /CóTK4212 2###

Bài .3 :e:1. ). NợTK112/CóTK4411(nguồn KP&DC\ ng n J0$h $VG" 2 2#### . CóTK##+2 2 2####2. NợTK,,11/CóTK112 1*64###,. ). N9TK2412/CóTK,,11 ,6#####

. NợTK,,11/CóTK112: ,6##### b 1*64### b ,6#####< = > 16 6### $. NợTK211/CóTK2412 ,6##### 5. NợTK4411 2 2#### NợTK4,14 1# ####

CóTK466 ,6#####4. NợTK466/CóTK214 1 #### (n' "ee.1. ). NợTK112/CóTK4411 +6#### . CóTK##+2 +6####2. NợTK1 2 (kho"/ CóTK112 +,66##,. NợTK1 2 (7% ?fG 7 t"/CóTK1 2 (kho" +,66##4. NợTK2412/CóTK111 2,4##

. ). NợTK2412/CóTK1 2 (?fG 7 t" +,66## . NợTK211/CóTK2412 +6#### $. NợTK4411/CóTK466 +6####eee.T!"# !i$ %& '() #!*) +,& à '() #!*) ! & $& TSC5 &67 N1. ). NợTK241,/CóTK,,11 1, #### . NợTK,,11 1, ####

CóTK4612 6####CóTK4621 4 ###CóTK112 (k%nh 5o)nh" ,####

$. CóTK## 1: 6####E CóTK##+2: 4 ### 5. NợTK6612 6#### NợTK6622 4 ### NợTK6,1 ,####

CóTK241, 1, ###2. NợTK6612 12###

CóTK1 2 * ##CóTK111 4 ##

C u ,: N'n N: ). NợTK241,/CóTK,,11 6####E . NợTK6612/CóTK,,* 6####


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N' NQ1:1. ). NợTK241,/CóTK,,11 4#### . NợTKTK,,* 6#### NợTK6612 4####

CóTK241, 1#####

Bài .4:e. ĐHu tư x ?fG 1 nh xưXng tW nguồn On k%nh 5o)nh 7Y Jản xuVt Jản Gh1. NợTK1 2(?fG 7 t" 2#####

NợTK,11,2 2####CóTK112 22####

2. NợTK2412/CóTK,,4 ####,. NợTK2412/CóTK,,2 + ##4. NợTK2412/CóTK112 2 ###

. ). NợTK2412/CiK1 2(?fG 7 t" 2##### . NợTK211/CóTK2412 2 4 ##ee. NhAG kh u th% t ị Gh^$ ^ Jản xuVt Jản Gh tW ju 7Hu tư Gh0t t %Yn:

1. ). NợTK2411/CóTK112 4##### . NợTK2411/CóTK,,,* 2####$. NợTK,11,2/CóTK,,,12 4##### *####/ > 14###Bài . :e. Cả% t3o n ng $VG J]) $hl) TSCĐ thu $ 5 to0n 8ĐT& Ghư9ng th $ t ?1. NợTK111/CóTK4612 ####E CóTK## 1 ####2. NợTK241,/CóTK,,11 44####,. NợTK241,/CóTK,,11 2####4. NợTK,,11/CóTK111 46####

. NợTK241,/CóTK111 12####

. ). NợTK211/CóTK241, #### . NợTK6612/CóTK466 ####ee. ĐHu tư x 5 ng $9 ản B%1. ). NợTK1 2 (?fG 7 t"/CóTK4612 ####E Q CóTK## 1 ####


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. NợTK2412 1###CóTK,,4 ##CóTK,,2 CóTK111 41

$. NợTK2412/CóTK1 2(?fG 7 t" ####

5. NợTK211/CóTK2412 1### d. NợTK661/CóTK466 1###2. 8o n th nh nhAn n g%)o TSCĐ ju) &DC\ thu! thHu mng nguồn k%nh Ghc &D Gh0t thdo 5 to0n:). NợTK2412/CóTK,,11 1 ### . NợTK211/CóTK2412 1 ###$. NợTK,,11/CóTK4411 1 ### 1+21##E CóTK##+2: 1+2###5. NợTK4411/CóTK466 1 ###Bài .81. NợTK211/CóTK4621 +#####E NợTK6612/CóTK466 +#####2. ). N9TK211 12##+##

CóTK4612 12#####CóTK111 +## . NợTK6612/CóTK466 12##+##E CóTK## 1 12##+##,. ). N9TK211 4 ,##

CóTK,,11 4 ###CóTK111 ,##

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. ). NợTK211/CóTK2412 +###### . NợTK662/CóTK466 +######6. NợTK,41/CóTK211 2,###*. ). NợTK211 1 ###

CóTK46 1 ### 16 ##CóTK111 1 ##

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1. Tcnh h)o Mn TSCD n' N NQ1). H) 7 & &67 N- Nh ? % $ > ,6#####< = > 2# ###- Nh X > 1 6####< = > * ###- Phư9ng t% n An tả% > .4##.### 126####- Z0 ó$ th% t ị > , 4.### *# ##- Đồ 5`ng juản ?a > 4.### < 1#= > 4##T Np CqNp> 4;;200&! !) 7 & TSC? &67 N: NợTK466/CóTK214 4 2##

N u 5`ng $ho ho3t 7 ng KD: NợTK6,1/CóTK214 4 2##N@TSCD On $r) NS 5`ng o S&KD: NợTK466/CóTK4,14E,,, 4 2##

Bài .A:1. ). NợTK211/CóTK 212 2 6###


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. NợTK211/CóTK111 ### $. NợTK661/CóTK466 261###2. NợTK 212/CóTK4612 261###,. ). NợTK211 1#+2##

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CóTK,,2 46#####. NợTK,,4/CóTK111 21*#####

6. NợTK,,2/CóTK112 4 ##


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*. NợTk112/CóTK,,2 #####Bài 8.3:1. ). NợTK466 6#### NợTK214 6####

CóTK211 12####

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. ). NợTK241,/CóTK,,11 1##### . N9TK6612/CóTK241, 1#####6. NợTK,,11/CóTK112 1#####*. ). NợTK466 ,#### NợTK214 2####

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+. NợTK111/CóTK,11 1 ###1#. NợTK4,1,/CóTK,11 ###11. ). NợTK466/CóTK211 #### . NợTK112/CóTK4612 ####12. NợTK1 2/CóTK,,11 ####Bài 8.4:1. NợTK6612/CóTK,,4 1 ####2. NợTK6612 1 #### 2 ## NợTK,,4 1 #### 1# ##

CóTK,,2 ,6###,. NợTK,,4 ,#

CóTK,12 , #CóTK,11 1 #

4. ). NợTK111 1 #### NợTK,,21 2 ###

CóTK4612 1* ### . CóTK## 1 1* ###

. NợTK,,4 141+*# NợTK,,22 ,* #

CóTK111 14 *2#6. NợTK4,11 6#### NợTK4,12 16#### NợTK6612 11+ ### NợTK,,21 1 ###

CóTK,,4 14,,###


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*. NợTK6612/CóTK,, ####. Nợ112/CóTK,,21 1 ###

+. NợTK111/CóTK112 22 ,###1# NợTK,,4 14,,### NợTK,, ####

CóTK111 22 ,###Bài 8. :1. NợTK6612 1* #### NợTK6622 #### NợTK2412 *####

CóTK,,4 1+#####2. NợTK6612 1* #### ,#26## NợTK6622 #### ## NợTK2412 *#### 11+## NợTK,,4 1+##### 1,,### CóTK,,2 4 6###(,,21: , ####E ,,22: *###E ,,2,: 1+###"

,. ). N9TK111 1+ *### NợTK,,2 41 ###CóTK461 2,* ###

. Có## 1 2,* ### 4. NợTK,,4 1+##### NợTK,,22 *###

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6. NợTK,,21/CóTK111 ####*. NợTK,,2,/CóTK111 1616#

. NợTK112/CóTK,,21 ####Bài 8.8:

. 8CSN:1. NợTK6612/CóTK,,4 64#####2. NợTK6612 1*= > 1# ### NợTK,,4 *= > 44 ###

CóTK,,2 1 ,6###,. NợTK,,4 4 #

CóTK,12 6##CóTK,11 2 #

4. NợTK111 24##### NợTK,,21 4##### ( Nợ 111: 4##### Có 4612: 4###### Nợ ,,21/ Có 111"

CóTK4612 2 ##### CóTK## 1 2 #####

. NợTK,,4 22*1 2# NợTK,,22 6####

CóTK111 2,,1 2#6. N9TK4,11 +6####


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NợTK4,12 22 6### NợTK6612 1+12#### NợTK,,21 2 ###

CóTK,,4 22624###*. NợTK6612/CóTK,, 16#####

. NợTK111/CóTK112 ,6 #####+. NợTK,,4 22+2 ### NợTK,, 1,6#####

CóTK111 ,6 2 ###Bài 8.A :1. NợTK1 2 ,### NợTK111 ,###

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CóTK,12 2####

,. NợTK6612/CóTK,12\ ,6###4. NợTK,12 /CóTK111 4###Bài8.;1. ). NợTK ,1/CóTK1 1 6### . NợTK,111I ++###

CóTK ,1 +####CóTK,,,11 +###

2. NợTK112/CóTK,111& ,##,. NợTK111 4# NợTK,,4 6#

CóTK,11 1##4. NợTK46 /CóTK 112 2##

. NợTK,11 /CóTK6612 2#Bài 8.9:1. NợTK,,11\/CóTK112 1,###2. NợTK1 2/CóTK,,11 ###,. NợTK1 2/CóTK,,12& ###

4. NợTK,,, /CóTK4612 1###Bài 8.101 ). NợTK112 ++###

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. NợTK,,,1 4### NợTK,,,4 ,###

CóTK112 *###6. NợTK,,,2/CóTK111 6###


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Bài 8.111. ). NợTK211/CóTK4612 4,* ## . NợTK211/CóTK111 12 # $. NợTK6612/CóTK466 4, * # 5. CóTK## 1 4, * #2. NợTK6612/CóTK111 ,* ##

,. NợTK6612/CóTK111 62 ##4. ). NợTK6612 2 ###CóTK1 2 * ##CóTK1 , 1* ##

. NợTK## 1* ##. NợTK6612/CóTK,,4 1######

6. NợTK6612 1###### 1*#### NợTK,,4 1###### *####

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CóTK112 122 ###. NợTK,,4 1###### NợTK,,22 ,####

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. N9TK,,* 462 # NợTK6612 ,* #

CóTK466 ####1#. NợTK6612/CóTK,,*1 42 # N' NQ1: F3t tư n' t ưB$ &uVt 5`ng: NợTK,,*1/CóTK1 2 42 #11. NợTK6611/CóTK6612 1*6,### N' NQ1: u t to0n 7ượ$ 5u t: N9TK4611/CóTK6611 1*6####

khUng 7ượ$ 5u t NợTK,11 /CóTK6611 ,###Bài8.12

. T3% 79n ị v1. NợTK## 1 1 ###### E NợTK##+2 ######

5 & D E 5 & D F

2. CóTK## 1 1#4##### CóTK##+2 ######

2. NợTK## 1 1#4##### NợTK##+2 2# ####

,. NợTK,41 46 # CóTK4612 26## CóTK4411 2# #

,. ).NợTK112 46 #### CóTK4612 26##### CóTK4411 2# #### . CóTK## 1 26##### CóTK##+2 2# ####

4. NợTK,41 14,# CóTK4612 1,##

4. NợTK 11 14,#### CóTK4612 1,#####


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342X

42 (3)(5) 45,15 (6)(7) 1,8

4746,9

D: 19,9

Phải thu

D: 20

342Y

(3) 4245,1 (5)

(6) 51,8 (7)

46,947

D: 19,9

Phải trả

D: 20

CóTK4411 1,# CóTK4411 1,####. NợTK,41/CóTK112 1, ,2## . NợTK112 1, ,2##

CóTK4612 6,2## CóTK4411 2####

6. NợTK,41/CóTK4612 4#, 6. NợTK112/CóTK4612 4#,

*. ). NợTK4612/CóTK,41 #6, ## . NợTK4411/CóTK,41 2*,#### *. ). NợTK6612 #6, CóTK,,4 416# CóTK,,2 *#* 2 CóTK,, 12* 4 CóTK111 6 + . NợTK211/CóTK2412 2*,# $. NợTK4411/CóTK466 2*,#

Bài 8.131.

ĐwN F & ĐwN F I1. NợTK,41 12#

CóTK111 # CóTK112 *#

1. NợTK111 #

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. NợTK,42/CóTK,11 4 1 NợTK112/CóTK,42 4 1

6. NợTK4,12/CóTK,42 NợTK,42/CóTK4,12 *. NợTK,42/CóTK111 1 NợTK,,11/CóTK,42 1.

NợTK111/CóTK,42: 2# 1-# 1 > 1+ + NợTK,42/CóTK111 1+ +Bài8.141. NợTK## 1 ,+6#2. NợTK111/CóTK4612 #E CóTK## 1 #,. ). NợTK1 2 44 NợTK6612 ,+6


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CóTK4612 44# . CóTK## 1 44#4. NợTK,41/CóTK4612 2 E CóTK## 1 2

. NợTK6612/CóTK241, , 26. NợTK,,11/CóTK4612 4#E CóTK## 1 4#

*. NợTK6612/CóTK,,4 44#. NợTK6612 44# *4 NợTK,,4 44# ,#

CóTK,,2 44# 1# 6+. ). NợTK211/CóTK46121 *+2 . NợTK211/CóTK111 + + $. NợTK6612/CóTK466 #1 + 5. CóTK## 1 *+21#. NợTK6612/CóTK1 2 4411. NợTK## 2 1 ##12. NợTK,41/CóTK111 +4

1,. NợTK,41/CóTK111 66#E CóTK## 1 66#14. NợTK,,11/CóTK46122 2,+ E CóTK## 2 2,+1 . NợTK66121/CóTK111 +1 ,16. NợTK4612/CóTK,41 1* 2BàiA.1:1. NợTK112/CóTK4612 2 6#E CóTK## 1 2 6#2. NợTK 11 /CóTK4612 11 2#,. NợTK111/CóTK4612 64E CóTK## 1 644. ). NợTK6612 1,*24 4

CóTK,,4 1#24Q, 4Q 44 > + 6CóTK,,2 1*4 #CóTK,, , 4E CóTK## 1 12CóTK112 1 2CóTK111 , 4CóTK1 , 2# E CóTK## 2#

. NợTK211/CóTK4612 2#2 24E NợTK6612/CóTK466 2#2 24 $. NợTK,41/CóTK111 21* 6

($VG 5ưB%: NợTK111/CóTK4612 21* 6E CóTK## 1: 21* 6". NợTK4611/CóTK6611 12

6. NợTK4612/CóTK,41 21* 6*. ). NợTK6611/CóTK6612: 14 4Q1,*24 4 > 1 2# 4 . NợTK4612/CóTK4611: 14 4Q2 6#Q11 2#Q64Q2#2 24-21* 6 > 1 612 64Bài A.2:1. ). NợTK112/CóTK4612 1, #E . CóTK## 1 1, #2. NợTK 11 /CóTK4612 6#*,. NợTK111/CóTK4612 ,, * #E . CóTK## 1 ,, * #4. ). NợTK6612 *,+ ,

CóTK,,4 6* Q2#2 Q44 > ,,2CóTK,,2 114 *CóTK,, 1 +#E CóTK## 1 2*#


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CóTK1 , 1# E CóTK## 1# CóTK112 2*

CóTK111 2# 2 . NợTK211/CóTK,,11 6, 4 E NợTK6612/CóTK466 6,2. ). NợTK6611/CóTK6612 * ,Q *,+ ,Q6, > 241

. NợTK4612/CóTK4611 * ,Q1, #Q6#* Q ,, * > 241 *C u,: NợTK4611/CóTK66112*# Q 241 *Bài A.3:1. NợTK## 1 144#2. N9TK111/CóTK4612 ,2#E CóTK## 1 ,2#,. NợTK1 2/CóTK4612 16E CóTK## 1 164. NợTK6612/CóTK4612 144E CóTK## 1 144

. NợTK,41/CóTK4612 1+2E CóTK## 1 1+26. N9TK6612/CóTK241, 12*. NợTK,,11/CóTK4612 12 E CóTK## 1 12

. NợTK6612/CóTK,,4 16#

+. NợTK6612/CóTK,,2 2* 21#. ). NợTK211 2+1 6CóTK4612 2CóTK111 , 6

. CóTK## 1 2 $. NợTK6612/CóTK466 2+1 211. NợTK6612/CóTK1 2 1612. NợTK111/CóTK4612 12#E CóTK## 1 12#1,. NợTK6612/CóTK4612 2#E CóTK## 1 2#14. NợTK,41/CóTK111 2161 . NợTK,41/CóTK4612 24#E CóTK## 1 24#

16. NợTK6612 12# 4CóTK4612 * 2CóTK111 ,, 2

1*. NợTK4612/CóTK,41 641 ). NợTK6611/CóTK6612 *+1 * . NợTK4612/CóTK4611 1, 2 b 64 > *#4Bài A.41. NợTK111 (112"/CóTK46 1 #2. ). NợTK6, 124 6

CóTK1 2 6CóTK,,11 2

CóTK,,4 2#CóTK,,2 2# , 4CóTK,12 4CóTK111 , 2CóTK112 4

. NợTK,,4/CóTK,,2 2# 1 4,. ). NợTK211/CóTK,,11 1 . NợTK6, /CóTK466 1


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4. NợTK46 /CóTK 112 1 #. ). NợTK 112/CóTK6, 1,+

. NợTK 112/CóTK421, 1#6. N9TK421, 2

CóTK4,11

CóTK4,12 # 2BàiA.1. Q NợTK211 121

CóTK,,11 12#CóTK111 1

Q NợTK6612/CóTK466 1212. QNợTK211/CóTK112 21 Q NợTK4,14 (6612"/CóTK466 21,. Q NợTK466 2### NợTK214 ###

CóTK211 6####

Q NợTK 11 /CóTK111 # Q NợTK112/CóTK 11 24. Q NợTK211/CóTK111 , Q NợTK6, /CóTK46 ,

. Q NợTK214 2# NợTK466 22

CóTK211 426. NợTK211/CóTK466 2#Bài A.8:1. NợTK111/CóTK 11 4 #2. NợTK 11 4 #

CóTK4612 4 # 2*#CóTK,,4 4 # 1,CóTK,42 4 #< = > 22CóTK4,11 4 #< = > 22

,. NợTK6612/CóTK111 2#4. NợTK4,11/CóTK,,4 1#E NợTK,,4/CóTK111 1#

. NợTK,42/CóTK112 66. NợTK6612/CóTK111 ,*. Q NợTK211/CóTK111 21E Q NợTK6612/CóTK466 21

. NợTK1 2/CóTK112 2Bài A.A1. NợTK## 1 ##2. NợTK112 1## NợTK111 #

CóTK4612 1 # Q CóTK## 1 1 #,. NợTK1 2/CóTK111 *#4. NợTK6,1/CóTK1 2 #

. NợTK6612 4# NợTK6,1 12


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CóTK,,4 26. NợTK6612 4# 6 NợTK6,1 12 2 2 NợTK,,4 4# 1,+## NợTK214 6+ ##

CóTK211 ,4## Q NợTK111/CóTK 11 1112#

. NợTK6,1/CóTK,,4 2* ##6. NợTK6,1/CóTK,,2 2 2*. Q NợTK 11 1,+ b 12* > 1112#


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NợTK214 12* #CóTK211 1,+###

Q NợTK,111/CóTK 11 1,+## Q NợTK 11 /TK111 1,+#

. NợTK6,1/CóTK6612 ,,,6#

+. Q NợTK466 6+ # NợTK214 2* ##CóTK211 ,4* #

Q NợTK,11 /CóTK 11 6+ #1#. NợTK,,4 6+ # 6+ NợTK 11 6+ #-6+ > 62

CóTK,11 6+ #11. Q NợTK6,1

CóTK ,1: 11* *2 Q ,,,6# Q 12 1# > 16,*42 Ngượ$ ?3% B% 7yng Q NợTK112/CóTK ,1 1+ ++#

12. NợTK ,1/CóTK6,1 *+6,Bài A.10:1. NợTK6,1/CóTK,,4 14 ##2. NợTK6,1/CóTK,,2 246,. NợTK6,1/CóTK214 14 #4. NợTK6,1 1 # NợTK,11,1 1

CóTK,,11 2#*,. NợTK6,1 1 +

NợTK,11,1 1 +CóTK111 1* 4

6. NợTK6,1/CóTK6612 1*4##*. Q NợTK,111 1###61

CóTK ,1 +#+6CóTK,,,11 +#+6

Q NợTK111/CóTK,111 ##,# *.Q NợTK214 2146##

NợTK 11 2+##CóTK211 21* ##

Q NợTK111/CóTK 11 *2 # Q NợTK 11 /CóTK111 *2+. Q NợTK466 *2 # NợTK214 ,62 #

CóTK211 4, ## Q NợTK,11 /CóTK 11 *2 #1#. NợTK 11 *2 # 21* NợTK111 *2 NợTK,,4 4, #/1# > 4, NợTK64,: 4, #- 4, > ,+1


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CóTK,11 *2 #11.Q NợTK ,1/CóTK6,1 #* Q NợTK ,1/CóTK4212> +#+6 - #* > ,2 +

Bài A.11:1. NợTK6,1/CóTK214 1 42. NợTK6,1/CóTK,,11 2#1 24,. NợTK6,1/CóTK,,4 +44. NợTK6,1/CóTK,,2 1 #12

. NợTK6,1/CóTK111 1+,6. NợTK6,1/CóTK6612 1 *6* ). NợTK 11 2 NợTK214 *4 2

CóTK211 **4

. NợTK,111/CóTK 11 ** 4 $. NợTK 11 /CóTK111 * *4. NợTK6,1/CóTK1 2 464

+. ). NợTK 11 1 6 NợTK214 412

CóTK211 464 4 . NợTK111/CóTK 11 61 +21#. ). NợTK466 , * NợTK214 1 4

CóTK211 1+, . NợTK,11 /CóTK 11 , *11. NợTK1 1/CóTK6,1> 61 +2 Q 11*2 *+2 -** 4 > 11 * ,12

R 79n ị JG > 11 *,12###/1#### > 11 *,1 7ồng/JG12. ). NợTK,111/CóTK ,1 6 24 . NợTK ,1/CóTK1 1 41, NợTK ,1/CóTK4212 2#, 2414 NợTK4212 2#, 24

CóTK4612: 2#, 24 6# +*2CóTK411 2#, 24< #= > 1#1 62CóTK4,1 4# 64

C u ,: NợTK,,4 , * # NợTK 11 , * 1, 4 NợTK6612 1+ ,

CóTK,11 , *Bài A.12:1. NợTK111 12### NợTK112 *2##

CóTK 111 1+2##2. NợTK111 4*#4


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NợTK112 *# 6CóTK ,1 11*6#

,. Q NợTK 11 /CóTK4612 12### Q NợTK6612/CóTK111 1# 6#4. NợTK 11 : 1+2## b 12### > *2##

CóTK441 ,6##CóTK,,, ,6##. NợTK ,1/CóTK6,1 6###

6. NợTK ,1/CóTK4212 *6#*. NợTK4212 *6#

CóTK4,11 *6# 11 2CóTK4,12 11 2CóTK411 ,4 6

. NợTK4,11/CóTK,,4 2+. Q NợTK4,12 6,6

CóTK2412 ,,6

CóTK111 ,##Bài A.131. NợTK111 1 6## NợTK112 1,###

CóTK 111 2 6##2. NợTK111 ,,#2 NợTK112 14 6

CóTK 11 4*,. NợTK111/CóTK 11 1 2ee. Ch% ho3t 7 ng:1. Q NợTK 11/CóTK4612 1 *,# Q NợTK6612/CóTK111 1 *,#2. Q NợTK6,1 126, 6

CóTK,,4 6 #CóTK,,2 12,CóTK1 2 1+CóTK214 1 6CóTK111: 4

Q NợTK 11 /CóTK111 ,+#III. @ & ài #!>&!1. NợTK 111/CóTK4612 1 *,#2. NợTK 111/CóTK441 12 *#,. NợTK 11 1 2

CóTK,,,4 1 2 4CóTK4,11 1 2 , 64CóTK4,12 , 64CóTK411 1 2 6 ,*

I . Ch% 5`ng ju $9 ju)n1. NợTK4,11/CóTK,,4 +2. NợTK4,12/CóTK2412 1,6


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,. NợTK4,12/CóTK111 4BàiA.141. NợTK##+1 1 ##2. NợTK111 +##

CóTK4621 +##E CóTK##+1 +##

,. Q NợTK6622/CóTK111 16# Q NợTK6622/CóTK4621 1 #E CóTK##+1 1 #4. Q NợTK211 *2#

CóTK111 *2# 2CóTK4621 4,2

Q CóTK##+1 *2#. NợTK6621 1

NợTK6622 4 +CóTK,,4 4

6. NợTK6621 4CóTK111 4 16 2

CóTK4622 ,* E CóTK##+1 ,**. Q NợTK211 ,*CóTK111 1 +CóTK4622 1 +

Q NợTK6622/CóTK466 ,*

. NợTK6621 1 NợTK6622 + +

CóTK111 1+. NợTK6621 + + NợTK6622 4

CóTK4621 6, +E CóTK##+1 6, +1#. Q NợTK6621 16 2 NợTK6622 ,6

CóTK111 2 2 Q NợTK111 2 2

CóTK462 2 2 Q CóTK##+1 2 211. Q NợTK6621 4* * CóTK111 1+

CóTK4621 2* + Q CóTK##+1 2* +12 NợTK462/CóTK662 1##*Bài A.11. NợTK6612/CóTK111 2#2 #2. NợTK6612/CóTK111 ,,* #,. NợTK6612 1, ##

CóTK1 2 4# #CóTK1 , +4 #

4. NợTK6612/CóTK,,4 4####


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. NợTK6612 4# +1 ## NợTK,,4 4# ,24##

CóTK,,2 1242##6. NợTK111 , ## NợTK,,21 1# ###

CóTK112 661 ##*. NợTK,,4 #*6## NợTK,,22 162##

CóTK111 2, ##. Q NợTK211 24,###

CóTK4612 2,62 #CóTK111 6* #

Q CóTK## 1 2,62 # Q NợTK6612/CóTK466 24,###+. NợTK6612/CóTK,,* 24+*1#. NợTK6612/CóTK,,* 2#2+#

11. NợTK6611/CóTK6612 +62 +#C u ,: NợTK,11 1#= +62 + NợTK4611 +#= 66,,1

CóTK6611 +62 +# NợTK4611/CóTK4211: 1, ####- 66,,1 > 4 ,66+

Bài tổng hợp 1:1. NợTK112/CóTK,111 1 #2. NợTK6,1 16# NợTK6612 1 #

CóTK1 2 ,1#,. NợTK6612 ,## NợTK6,1 6#

CóTK,,4 ,6#4. NợTK6612 ,## 1 NợTK6,1 6# 11 4 NợTK,,4 ,##


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NợTK6,1 2#CóTK1 , 6#

+. CuO% kz B% tcnh g%0 th nh1#. Q NợTK,111 6+, CóTK ,1 +### 6,#

CóTK,,,11 6, Q CuO% kz B% tcnh g%0 On11. NợTK6,1/CóTK111 612. NợTK6612/CóTK4612 1##E CóTK## 1 1##1,. NợTK111/CóTK4612 2##14. NợTK421/CóTK4612 #1 . NợTK1 , 4# NợTK,,11 1 #

CóTK4612 1+#E CóTK## 1 1+#16. Q NợTK4611 ,##

CóTK6611 2 #

CóTK,,, # Q NợTK,,, /CóTK112 #1*. NợTK6612/CóTK111 #1 . NợTK,,4/CóTK111 ,4#1+. Q Tcnh g%0 th nh Jản Gh > # Q ,* 4 b 1## > 1* 4 t % u

R 79n ị Jản Gh > 1*4##### 7/1#### JG > 1*4# 7/JG ). NợTK1 /CóTK6,1 1* 4 Q Tcnh g%0 On th nh Gh $r) +### JG 7@ t%!u th^ . NợTK ,1/CóTK1 1 +### 46 66$. NợTK ,1/CóTK4212: 6,# b 46 66 > 164 ,4

2#. NợTK4212 164 ,4CóTK4,11 164 ,4 41 #CóTK4,12 41 #CóTK4,14 164 ,4 ,2 6CóTK4612 164 ,4 4+ ,#2

Bài tổng hợp 21. NợTK## 1 +## NợTK##+1 +# NợTK##+2 *2. Q NợTK111 +# NợTK112 ,## NợTK211 66

CóTK4612 4 6 Q NợTK6612/CóTK466 66 Q CóTK## 1 4 6,.Q NợTK1 2 1 NợTK,11,1 1

CóTK,,11 16 Q NợTK1 2/CóTK,,11 1# 11


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4.Q NợTK111/CóTK 11 1** Q NợTK112 **

CóTK ,1 *#CóTK,,,11 *

Q NợTK ,1/CóTK1 ,#

. NợTK112/CóTK111 1**6. Q NợTK2412 2#CóTK1 2 1,CóTK1 , *

Q NợTK6,1 12CóTK1 2 *CóTK1 ,

*. NợTK,41 ,CóTK111 2CóTK1 2 1#

. Q NợTK466 1#

NợTK214 ,CóTK211 4 Q NợTK112/CóTK 11 1 Q NợTK 11 /CóTK111 ,+. NợTK 11/CóTK 21 +#1# Q NợTK1 2 2 *

CóTK4612 2CóTK,,,* 2 < = > 1 2CóTK,,,12 2


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Q NợTK,,4/CóTK,,2 1 1 # Q NợTK6612/CóTK241, ,1 2*6 2*1+ NợTK6612 1* 4 NợTK,,4 1

CóTK,,4CóTK,,2 14 4 Q 1CóTK,,1 2#CóTK1 , 2,E CóTK## 2,CóTK111 ,,

2#. ). NợTK6,1 *CóTK,,4 2# Q 1# > ,#CóTK,,2 ,# *CóTK111 2#

. NợTK,,4/CóTK,,2 ,# 1 $. NợTK,11,1/CóTK11122/1 1 2

21. NợTK,,4/CóTK112 162 #22. NợTK4611/CóTK6611 2 ##2, Tcnh g%0 th nh Jản xuVt > 1+ Q 6* * b 16 > *1 2 t % u 7 Q NợTK1 /CóTK6,1 *1 2 Q NợTK ,1/CóTK421 +#24 Q NợTK421/CóTK,,,4 +# 22

(?ợ% nhuAn J)u thu > +# b 22 > 6* t % u 7" Q NợTK421 6* CóTK4,11 *6 2*

CóTK4,12 1,CóTK4,1, 1,CóTK4,14 1,

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