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Bi tp 1: Doanh nghip Nht Quang u k kinh doanh c cc s liu sau:TI SN (2400) NGUN VN (2400)
TK1111TK1121TK133TK156
40074040
120
TK311TK338
20030
TK211TK214
1200(100)
TK411TK421
210070
Trong k kinh doanh c cc nghip v kinh t sau:NV1: Mua ngoi t bng tin gi ngn hng s tin: 45.000USD (t gi mua ngoi t l 16.000 USD).NV2: K qu ngn hng m LC s tin l 42.000USDNV3: Nhn c thng bo ca ngn hng tr tin cho ngi bn v nhn v chng t. (T gi giaodch l 16050). (Hng mua ang i ng / Tr vo s tin k qu)
NV4: Chi ph vn ti hng ho quc t: 400USD tr bng TGNH & Chi ph bo him hng ho quc tl: 100USD tr bng TGNH. (t gi giao dch 16100)
NV5: Lm th tc nhn hng: T gi giao dch 16100- Thu Nhp khu phi np: 20% theo gi CIF tr ngay bng tin mt- Thu GTGT phi np: 10% tr bng tin mt
NV6: L ph ngn hng 500.000VN tr bng tin mt
NV7: Chi ph vn chuyn ni a l 4tr + thu GTGT 5% tr bng tin mtNV8: Bn l hng nhp khu vi gi vn l 600tr, gi bn l 680tr. Ngi mua cha tr tin.NV9: CP tr lng cho b phn bn hng l 8tr tr bng tin mt + trch CP khu hao b phn bnhng l 1tr
NV10. CP tr lng cho b phn qun l l 12tr tr bng tin mt + trch chi ph khu hao b phnqun l l 4tr.Yu cu:+ nh khon+ Ghi chp vo TK ch T+ Kt chuyn, xc nh kt qu kinh doanh+ Lp bng cn i s pht sinh.
Bi lm:NV1: Mua ngoi t bng tin gi ngn hng s tin: 45.000USD (t gi mua ngoi t l 16.000 USD).N TK1122: 45.000USD x 16.000 (TGGD) = 720tr
C TK1121: 720tr(N TK007: 45.000USD)
NV2: K qu ngn hng m LC s tin l 42.000USDN TK144: 672 tr
C TK1122: 42.000USD x 16000= 672tr(C TK007: 42.000USD)
NV3: Nhn c thng bo ca ngn hng tr tin cho ngi bn v nhn v chng t. (T gi giao
dch l 16050). (Hng mua ang i ng / Tr vo s tin k qu)N TK151: 674,1trC TK144: 672trC TK515: 2,1tr
NV4: Chi ph vn ti hng ho quc t: 400USD tr bng TGNH & Chi ph bo him hng ho quc tl: 100USD tr bng TGNH. (t gi giao dch 16100)
N TK1562: 500USD x 16100 = 8,05trC TK1122: 500 x 16.000 = 8trC TK515: 0,05tr
(C TK007: 500USD)NV5: Lm th tc nhn hng: T gi giao dch 16100
- Thu Nhp khu phi np: 20% theo gi CIF tr ngay bng tin mtGi tr chu thu NK l: 42.000 + 500 = 42.500 (Gi Mua + CP vn chuyn + CP Bo him)Thu NK phi np = Gi tr chu thu NK x Thu sut thu NK = 42.500 x 16.100 x 20% = 136,85tr
N TK151: 136,85trC TK3333: 136,85tr
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- Thu GTGT phi np: 10% tr bng tin mtGi tr chu thu GTGT = Gi mua + CP vn ti, bo him + Thu NK=42.500 x16.100 + 136,85tr = 821,1 tr
N TK133: 82,11trC TK3331: 82,11tr
Np thu bng TMN TK3333: 136,85trN TK3331: 82,11tr
C TK1111: 218,96 trHng ho nhp kho:N TK156: 810,95tr
C TK151: 674,1tr + 136,85NV6: L ph ngn hng 500.000VN tr bng tin mtN TK1562: 0,5tr
C TK1111: 0,5trNV7: Chi ph vn chuyn ni a l 4tr + thu GTGT 5% tr bng tin mtN TK1562:4trN TK133: 0,2tr
C TK1111: 4,2tr
NV8: Bn l hng nhp khu vi gi vn l 600tr, gi bn l 680tr. Ngi mua cha tr tin.N TK131:680trC TK511: 680tr
N TK632: 600trC TK156: 600tr
NV9: CP tr lng cho b phn bn hng l 8tr tr bng tin mt + trch CP khu hao b phn bnhng l 1tr
N TK6411:8trC TK334: 8tr
N TK334: 8trC TK1111: 8tr
N TK6414:1trC TK214: 1tr
NV10. CP tr lng cho b phn qun l l 12tr tr bng tin mt + trch chi ph khu hao b phnqun l l 4tr.
N TK6421:12trC TK334: 12tr
N TK334: 12trC TK1111: 12tr
N TK6424:4trC TK214: 4tr
Ti khon ch T:
N TK1111 C N TK112 C N TK133 CK400
CK 156,34
218,96 (5)0,5 (6)4,2 (7)8 (9)12 (10)
K740
CK 60
680K4082,11 (5)0,2 (7)
CK 122,31
N TK1121 C N TK1122 C N TK131 C
K 740
CK 20720 (1) K 0720 (1)
CK 40
672 (2)8 (4)
K 0680 (8)
CK 680
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N TK151 C N TK156 C N TK144 CK 0674,1 (3)136,85 (5)CK 0
810,95 (5)K 1208,05 (4)810,95 (5)0,5 (6)4 (7)CK: 343,5
600 (8)K 0672 (2)
CK 0
672 (3)
N TK333 C N TK311 C N TK334 C
136,85 (5)82,11 (5)
K 0136,85 (5)82,11 (5)CK 0
K 200
CK 2008 (9)12 (10)
K 08 (9)12 (10)CK0
N TK214 C N TK338 C N TK411 CK 1001 (9)4 (10)
CK 105
K 30
CK 30
K 2100
CK 2100
N TK421 CK 7057,15CK 127,15
Ti khon xc nh kt qu kinh doanh:
N TK632 C N TK911 C N TK511 C
600 (8) 680 (8) N TK641 C N TK515 C8 (9)1 (9)
2,1 (3)0,05 (4)
N TK642 C12 (10)4 (10)
N625 C 682,15
KC 57,15
Kt chuyn chi ph:N TK911 : 625
C TK632 : 600C TK641 : 9C TK642 : 16
Kt chuyn DT :N TK511 : 680N TK515 : 2,15
C TK911 : 682,15
Kt chuyn Li :N TK911 : 57,15
C TK421 : 57,15
Bng cn i s pht sinh:
STT M s TK S d u k S pht sinh S d cui kN C N C N C
1 TK1111 400 0 243,66 156,342 TK1121 740 0 720 203 TK1122 0 720 680 404 TK131 0 680 0 680
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5 TK133 40 82,31 0 122,316 TK144 0 672 672 07 TK151 0 810,95 810,95 08 TK156 120 823,5 600 343,59 TK211 1200 0 0 1200
10 TK214 100 0 5 10511 TK311 200 0 0 20012 TK333 0 218,96 218,96 0
13 TK334 0 20 20 014 TK338 30 0 0 3015 TK411 2100 0 0 210016 TK421 70 0 57,15 127,15
Tng s 2500 2500 4027,72 4027,72 2562,15 2562,15
Bi tp 2:Cng ty Xut nhp khu X kinh doanh xut nhp khu nng sn. Ngy 31/12/2007 c cc s liu sau:
TI SN 2950 NGUN VN 2950
TK1111TK1121TK156TK131
30080045080
TK331TK3331TK311
12040100
TK211TK214TK221
1250(40)110
TK411TK421
265040
Trong k k ton pht sinh cc nghip v kinh t sau: p dng thu GTGT khu tr v t gi ghis FIFO1. Chi tin mt tm ng cho cn b i cng tc l 10tr.2. Mua mt l hng tr gi 200tr + thu GTGT 10% cha tr tin. Hng mua ang i ng.
3. Nhp kho l hng nghip v 2. Chi ph vn chuyn l 4tr + thu GTGT5%, thanh ton vo tin tmng.4. Dng tin gi ngn hng mua ngoi t tr gi 10.000USD (t gi giao dch l 15950/USD).5. Xut kho l hng em xut khu vi gi vn l 550tr, gi bn l 40.000USD.6. Hon thnh th tc xut khu v mang chng t xut khu n ngn hng nh thu tin. (t gi giaodch 16000).7. Chi ph vn chuyn quc t + Bo him tr l 300USD bng TGNH (t gi giao dch 15900).8. Chi ph vn chuyn ni a + cc chi ph bn hng khc tr 6tr +thu GTGT 5% bng 5tr tin tmng v s cn li bng tin mt.9. Ngn hng thng bo khch hng tr tin vo ti khon ngn hng (t gi giao dch l 15950)10. Cn b hon tin tm ng tha vo qu tin mt.
11. Bn 20.000USD t TK ngn hng sang tin VN (t gi giao dch 16050).12. Tr n cho ngi bn 220tr bng TGNH13. Chi ph tr lng cho b phn bn hng l 8tr + trch chi ph khu hao b phn bn hng l 1tr14. Chi ph tr lng cho b phn qun l l 12tr + trch chi ph khu hao b phn qun l l 4tr.Yu cu: + nh khon. + Ghi chp vo TK + Xc nh kt qu kinh doanh+ Lp bng cn i k ton.
Bi cha:I. nh khon cc nghip v kinh t pht sinh:
NV1: Chi tin mt tm ng cho cn b i cng tc l 10tr.N TK141: 10tr
C TK111: 10trNV2: Mua mt l hng tr gi 200tr + thu GTGT 10% cha tr tin. Hng mua ang i ng.N TK151: 200trN TK133: 20tr
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C TK331: 220tr
NV3: Nhp kho l hng nghip v 2. Chi ph vn chuyn l 4tr + thu GTGT5%, thanh ton vo tintm ng.
N TK1561: 200 trC TK151: 200 tr
N TK1562: 4tr
N TK133: 0,2trC TK141: 4,2trNV4: Dng tin gi ngn hng mua ngoi t tr gi 10.000USD (t gi giao dch l 15950/USD).N TK1122: 10.000 x 15950 = 159,5tr
C TK1121: 159,5tr(N TK007: 10.000USD)
NV5: Xut kho l hng em xut khu vi gi vn l 550tr, gi bn l 40.000USD.N TK157: 550tr
C TK156: 550trNV6: Hon thnh th tc xut khu v mang chng t xut khu n ngn hng nh thu tin. (t gigiao dch 16000).
Ghi nhn doanh thu:N TK131: 40.000USD x 16.000C TK511: 640tr
Ghi nhn chi ph gi vn:N TK632: 550tr
C TK157: 550trNV7: Chi ph vn chuyn quc t + Bo him tr l 300USD bng TGNH (t gi giao dch 15900).N TK6417: 300 x 15900 = 4,77N TK635: 0,015
C TK1122: 300 x 15.950 = 4,785(C TK007: 300USD)
NV8: Chi ph vn chuyn ni a + cc chi ph bn hng khc tr 6tr +thu GTGT 5% bng 5tr tintm ng v s cn li bng tin mt.
N TK6417:6trN TK133: 0,3tr
C TK141: 5trC TK1111: 1,3tr
NV9: Ngn hng thng bo khch hng tr tin vo ti khon ngn hng (t gi giao dch l 15950)N TK1122: 40.000 x 15950 = 638trN TK635: 40.000 x 50 = 2tr
C TK131: 640NV10; Cn b hon tin tm ng tha vo qu tin mt.N TK111: 0,8tr
C TK141: 0,8trNV11: Bn 20.000USD t TK ngn hng sang tin VN (t gi giao dch 16050).Bn 20.000 USD theo phng php FIFO: 9.700 x 15950 + 10.300 x 15.950 = 319tr
N TK1121: 20.000 x 16050 = 321trC TK1122: 319trC TK515: 2tr
(C TK007: 20.000USD)NV12: Tr n cho ngi bn 220tr bng TGNH
N TK331: 220trC TK1121: 220tr
NV13: Chi ph tr lng cho b phn bn hng l 8tr + trch chi ph khu hao b phn bn hng l 1trN TK6411:8tr
C TK334: 8tr
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N TK6414:1trC TK214: 1tr
NV14: Chi ph tr lng cho b phn qun l l 12tr + trch chi ph khu hao b phn qun l l 4tr.N TK6421:12tr
C TK334: 12trN TK6424:4tr
C TK214: 4tr
N TK1111 C N TK1121 C N TK141 CK3000,8 (10)
CK 289,5
10 (1)1,3 (8)
K 800321 (11)
CK 741,5
159,5 (4)220 (12)
K 010 (1)
CK 0
4,2 (3)5 (8)0,8 (10)
N TK151 C N TK156 C N TK133 CK 0200 (2)
CK 0
200 (3)K 450200 (3)
4 (3)CK: 104
550 (5)K 020 (2)
0,2 (3)0,3 (8)CK 0
20,5
N TK1122 C N TK157 C N TK131 CK 0159,5 (4)638 (9)CK473,715
4,785 (7)319 (11)
K 0550 (5)CK: 0
550 (6)K 80640 (6)CK 80
640 (9)
N TK331 C N TK214 C N TK334 C
220 (12)K 120220 (2)CK 120
K 401 (13)4 (14)CK 45
K 08 (13)12 (14)CK20
N TK3331 C N TK411 C N TK421 C
20,5
K 40
CK 19,5
K 2650
CK 2650
K 40
54,215CK94,215
Ti khon lp Bo co kt qu kinh doanh:
N TK632 C N TK911 C N TK511 C550 (6) 640 (6)
N TK641 C N TK515 C4,77 (7)6 (8)
8 (13)1 (14)
2 (11)
N TK642 C12 (13)
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4 (14)
N TK635 C0,015 (7)2 (9)
N587,785
C 642
KC 54,215
Kt chuyn chi ph:N TK911: 587,785
C TK632: 550C TK641: 19,77C TK642: 16C TK635: 2,015
Kt chuyn doanh thu:N TK511: 640N TK515: 2
C TK911: 642
Kt chuyn li:N TK911: 54,215
C TK421: 54,215Xc nh thu GTGT:
N TK3331: 20,5C TK133: 20,5
Bng cn i s pht sinh:
STT M s TK S d u k S pht sinh S d cui k
N C N C N C1 TK1111 300 0,8 11,3 289,52 TK1121 800 321 379,5 741,53 TK1122 0 797,5 323,785 473,7154 TK131 80 640 640 805 TK133 0 20,5 20,5 06 TK141 0 10 10 07 TK151 0 200 200 08 TK156 450 204 550 1049 TK157 0 550 550 0
10 TK211 1250 0 0 125011 TK221 110 0 0 11012 TK214 40 0 5 4513 TK311 100 0 0 10014 TK331 120 220 220 12015 TK333 40 20,5 0 19,516 TK334 0 0 20 2017 TK411 2650 0 0 265018 TK421 40 0 54,215 94,215
Tng s 2990 2990 2984,3 2984,3 3048,715
3048,715