Bai tap Nguyen ly ke toan

M$c du bio cio Iu\j chuy&i tfen t£ co tic dung quan trpng trong vi|c phin tfch, dinh gii, dy bio khi ning t^o ra tien, kha ning dSu ti/, khi ning thanh toin,.... Bi/dc 2: Tir Butic 1 xac

Bai tap 1: Chi ra dau la nghiep vy ke toan cua Doanh nghi?p Ba la (trong ky k l toan.)

va giai thich lien quan den doi tucmg ke toan nao:

1 Ban giam d6c phat hifn thay mpt s6 nhan vien di l&m muon

2 Chi tien mat de d5ng bao quang cao trong 4 quy

3 Ban giam doc de xuat quet the tir cho ngiroi lao dpng

4 Thue cong ty A dSn lap d5t he thong the t£r

5 Nop tien m5t v&o kho bac nha niroc de tra thue

6 Nh£n tnrcrc tien thue VP cua ong A (thue ca nam)

7 Mua chju mpt bo ban ghe v5n phong

8 Thanh tOcin tien m5t cho viec van chuyen bdn ghS van phdng (a cau 7)

9 Ban giam doc tuyen mot pho phong ke toan mcri

10 Thanh ly bp may vi tinh thu ve tien mat

11 Dung tien giri ngan hang mua Co phieu

12 Giam doc dung tien rieng de mua qua tang va

13 Thu hoi dirge khoan tien nor tir Cty X (Tien mSt)

14 Chi phi di$n thoai trong thang T da tra bang Tien mat

15 Chi tien mSt tam ung cho can bo di cong t&c

16 Pho phong ke toan dirge cong ty trang bi mot di?n thoai di dgng de lam viec

17 Mang 1 chiec oto di gop von lien doanh

18 Mua v5n phdng pham cho cong ty Mng tien mSt

19 Pho phong ke toan tu- mua them mpt dien thoai di dgng de giai quylt viec rieng

20 Ban chju mpt so co phieu cho Ong A

21 Giam doc kinh doanh dam phan mua Nguyen vat lifu voi nha cung cap

22 Mua m<jt lo hang Nguyen v$t li?u thanh toan bSng TGNH

23 Ngurcri ban cho hircmg chiet khau thanh toan 5% bang Tien mat

24 Chi tien m5t tra tien thue cong ty v? sinh den l&m v? sinh trong thang

25 Tap hop cac ve cau pha da chi khi su dung 6 to trong thing T

26 Thu dirge tien lai tir hoat dgng dau tu tai chlnh

27 Chi tien m5t khen thircmg ngucri lao dong

28 Nhan dugc don dat hang cua nha phan phoi X

29 Ban mpt lo hang thanh pham ngirai mua chira tra tien

30 Chi phi van chuyen lo hang ban (or cau 29) da tra bang Tien mat

32 Ph6 phong ke toan vay muon ti6n rieng cua nhan vien Thu Quy

33.Mua o to bang tien gui ngan hing

34.Mua bao hiem cho xe o to bang tien mat (ca nam)

35.Tra luang cho nguai lai xe bing tien mat hang thang

36 Nhan vien thu quy vay tiln ngan hang de mua nhJ

37.Lap quy khen thuong, phuc lai tir nguon lgi nhu£n hang n&m

38.Vay ngin han ngan hang (chuyen vio tii khoan Tien gui ngan hang)

39 Tinh hinh tai chinh cua nguai mua hang (cr cSu 29) dang kh6 khan

40.Chi tien mat de sua chua van phdng

41 KS todn lap khoan du ph6ng n<jr kho doi doi voi nguai mua hang (a cSu 39)

42 Xult kho mpt 16 hing dem gui bin

43.Su dyng hSt 5 bp van phong pham trong thang T

44.Chi tien m it d l d£t bao cho van ph6ng cho 4 quy

45 Pho phong kS toan xin tir chuc

46 Nhan gop von bang tai san la 1 nha xucmg 1000m2

47 Ph6 phong ke toan xin thoi viec va xin chuyen cong tac

48 C6ng ty Ba la cong b6 ket qua kinh doanh co lai

49 Ban giam doc hpp xac dinh mute chia lai cho co dong

50 Chi tien mSt thanh toan cac co dong den lay lai

Bai tap 2: Lap bang can doi ke toan Tinh den ng&y 31/12/2007 Doanh nghiep X co cac thong tin ke toan sau: (don vi tinh: tri?u dong)

1 Nguon von kinh doanh: 2500 11.Cong cy, dyng cy: 3

2.Tiln gui Ngan hang:250 12.Hing gui ban: 60

3 Diu tu chung khoan ngin han: 30 13 Tii san CD hftu hlnh: 1800

4.PhAi tra cho ngudi b£n:40 14.Vay ngin h<in:80

5.H4ng hoa: 300 15.ThuS v i cdc khoan phai npp nha nude: 30 6.Dau tu dai han: 200 16.Phai tra ngucri lao dpng:20

7.Lgi nhuan chua phan phdi: 85 17.Tien m$t:40

8.Phai thu khac: 5 18.Phai tra, phai npp khac: 4

9.Tam ling: 4 19.Chi phi tra truac ngan h?n: 12

10.Nguyen vat Ii?u: 25 20.Quy phuc l<jri xa hgi: 15

21 Phai thu cua khach hang: 45

B&i tap 3:

Dien vao cac o trong sau:

Phdi thu cua khach hang 75 Thue va cac khoan nop nha nuoc 20

Dau tu dai han khac ISO Lpi nhugn chua phan phoi

Tong doanh thu thuan la: 1460 tr dong; Tong chi phi phat sinh trong ky ke toan la:

1205 tr dong.Lgi nhuan chua phan phoi = Doanh thu thuan - Tong chi phi.

Bai tap 4:

Vi du:Lap bang can d6i ke toan Tinh den ngay 31/12/2007 Doanh nghiep Y co cac thong tin ke toan sau: (don vi tinh: trieu dong)

1 Vay dai han ngan hang 600 8 Tien gui Ngan hang 500

2 Tra trucrc tien thue van phong 9 Dau tu dai han: 300

(trong 1 nam) 60 10 Phai thu cua khach hang: 250

4 Tai san co djnh 1400 12.Lai nhuan chua phan phoi: -100

5 Hao mon TSCD (360) 13.Quy dau tu phat trien: 200

6 Tra trucrc tien mua hang hoa 300 14.Quy phuc lai XH: 200

Dai hoc Ngoai throng

* * * * * * * * * * * * * * * * * * * * * Bai tap 4.Dien vao cac o

Tien p in ngdn hang (g) Phdi tra cho nguai ban 300

Thue GTGT dau vao 100 Phdi tra nguai lao dpng 200

Hang mua dang di ducmg 150

Hao mon tai san co dinh (500) Lpi nhudn chua phan phdi 600

Dau tit dai han khac 1500 Quy dau tu phdt trien 400

(?) Bai tap 5 Bien vao cac o.

Phdi thu cua khdch hang 100 Thue va cac khoan nop nha nude 50

Hao mon tai san co dinh (300) Lpi nhuan chua phan phdi (g)

Bai tap 6: lap bang Tai san - Nguon von.

1 Tien mat: 491.000

2 Nguon von kinh doanh: 3.160.000

3 Vay ngan han: 210.000

4 Thue GTGT dau vhol.850

5 Thanh pham: 116.775

6 Hang gui ban: 50.000

1 Nguyen vat lieu: 250.500

8 U"ng truac cho nguai ban: 270.000

9 TSCD hiru hinh: 2.350.000

10 Hao mdn TSCD huu hinh: (432.000)

11 Phai tra ngucri ban: 193.850

12 Phai thu khdch hang: 170.000

13 Phdi tra Ngudi lao dpng 21.150

14 Phai trd khac.5.625

15 Thue GTGT 50.000

16 Lgi nhuan chua phan phoi: 255.000

17 Tien gui ngan hang: 627.500

Dai hoc Ngoai thiro’ng

Bai tap chircnig III: Phtnmg phap Tai khoan ke toan

BM l

Hay phan tich, djnh khoan va ghi vao tai kho&n chO T cic nghiep vu kinh te phat sinh trong doanh nghi?p A nhu sau:

( don vi tinh : 1 OOOd)

1 Rut tien giri ngan hang vh nhap qui tien m a t: 15.000.

2 Mua m§t lo h&ng trj gia 120.000, ti£n chua thanh toan cho nguoi bin, hang chua v6 nhap kho

3 Vay d&i han ngSn hing de mua m§t tai sin co dinh huu hinh c6 gid trj: 150.000

4 Chi tiSn giri ngan h&ng d l tra luomg cho nhan viSn: 20.000, nop thue cho nha nuoc: 7.000

5 Vay ngin han ngSn hing d£ t r i cho nguai b in 100.000

6 L6 Mng mua a nghiqp vy 2 da v6 nhap kho du.

7 Rut tien giri ngan h&ng de dau tir m§t so chung khoin ngin han c6 gia tri : 70.000

8 Mua nguyen v |t lifu, trj gi& 18.000, da n h |p kho d\l T iin hang thanh toan bang tien tarn img

Bai 2

Tai doanh nghiep B trong ki c6 c&c nghiep vy kinh te phAt sinh sau (dcm vi tinh : 1.000d)

1 Rut tien giii ngan hang v6 nhap quT tien mSt de chi tieu 25.000, da nhap qui du

2 Nh$n von kinh doanh do nha nuoc cap bang tii sin co djnh hOru hinh da dua vao sir dung 6 bo phan kinh doanh, nguyen gid 460.000

3 Mua mpt 16 hang trj gia mua 180.000, hang da nhap kho du, tiSn hang chua thanh toan

4 Mua m<jt s6 cong cy, dyng cu ve nhap kho tri gid mua 12.000 da thanh toSn bang tien mat

5 Vay ngan han cua ngan hang de thanh toan cho nguoi ban 100.000

6 Mua mpt lo hang trj gia mua 240.000, hing d2 vS nh£p kho du, tien hang thanh toan bang tiSn giri ngSn hing 100.000, s6 con l?i chua thanh toan

7 Nguiri mua thanh toan tien mua hang bang tiin mat 200.000 da nhgp qui du

8 Nhan von kinh doanh do nhd nude cap bang tien chuyen vao tai khoan tien giri 300.000, bing c6ng cy dfi dung da nhap kho 60.000

9 Xuat qui tien mSt de tri cho cong nhan vien 10.000, tra cho ngucri cung cap hang hoa 30.000

10 Vay ng8n h?n ngfin hang de thanh toan cho nguoi bin 60.000

Yeu cdu: Hay djnh khoan cac nghiep vu kinh te phat sinh trong ky cua doanh nghiep.

BM3

Trong m§t doanh nghiep nha nu6c A co c4c s6 li?u sau: (Dcm vi tinh: lOOOd)

I So dur vao thfri diem 30/11/1999 cua cac tai khoan ke toan:

Tai khoan 211: 7.500.000 Tai khoan 311: 3.700.000

Tii khoan 214: 430.000 Tai khoan 331: 890.000

Tdi khoan 111: 700.000 Tai khoan 334: 158.000

Dai hoc Ngoai thirong

Tai khoan 131: 375.000 Tai khoan 341: 700.000

Tai khoan 138: 63.000 Tii khoan 411: 15.570.000

Tai khoan 141: 20.000 Tai khoan 414: 178.000

Tai khoan 153: 625.000 Tai khoan 431: 249.000

Tai khoin 156: 12.564.000 Tai khoin 441: 1.567.000

II Trong thing 12/1999 c6 cic nghifp vy kinh t& phit sinh sau:

1 Vay d ii han ngin hang d£ mua mgt tii san c6 djnh httu hinh c6 nguySn gia 200.000, tii sin da dugrc dua vao sii dyng

2 Mua mgt lo hang co trj gii 50.000, tien thanh toin m$t ntia b&ng tien m|t, so cdn l?i ky nh§n ngr, hing chua ve nh£p kho.

3 N hi niroc cap m§t tii sin co dinh httu hinh cd nguydn gii 120.000, m$t s6 cflng cy c6 trj gia

35.000, da dua vao ph\ic vu cho ho^t dpng kinh doanh cua don vj.

4 Rut tien giri ngan hang de nhap qui tien m?t 70.000, da c6 giiy bao n<? cua ngan hang.

5 Tam irng cho can bg di mua hing bang tiSn m$t 15.000.

6 Khich hang thanh toan tien bin hing bang ngan phieu nh?p qui 143.000.

7 Xuat qut tien m$t de tri lucmg cho cdn bg 85.000, tra vay ngin h^n ngan hang 67.000, npp thue cho nha nude 20.000.

8 Vay ngSn han de thanh toin cho ngudi bin 34.000.

9 Chuyen qui dau tu phat trien bo sung nguon von dau tu xay dyng ccr ban 60.000.

10 Thu cac khoan thu khac bang tien mat n$p qui 27.000.

Yeu cau:

Lap dinh khoan ke toan cac nghiep vu kinh te phit sinh, md tai khoan chCr "T" v i tinh s6 du cudi ky

cua cac tai khoan vao cuoi thing 12/1999.

Dai hoc Ngoai thipang

Chuomg 5

NhSn dien cac chi tieu va phutfng phap lap bao cao Il Tu

chuyen tien te

TCKTc$p nh$t: 15/03/200?

B io c io I1A1 chuyen tf&n t§ l i mgt trong c ic b io d o t ii chinh m i d ie doanh nghl$p phai l$p de cung cap thong tin cho c ic dffi tilin g stir dyng Trt/dc d&y b io c io lull chuyen tftn t£ c 6 th e du^c l$p ho$c khdng tuy theo kha

n ing v i dfeu kl$n cua doanh nghl$p, nhimg hl$n t*l, b io c io lull chuyen tfin t£ dS trd thanh b io cao bat bugc phii l$p d£ cung c£p thdng tin C ic vSn tfS phip ly lien quan d£n b io c i o luTu chuyen tfcn t$ d i durtfc quy djnh

trong lu$t k£ to in , chuSn m y t ke to in (Chu£n m y t sS 24) v i th6ng tu* hutfng d in thi/c hi^n (Thong tu*

1 0 5 / 2003-TT-BTC ngay 04.11.2003).

M$c du bio cio Iu\j chuy&i tfen t£ co tic dung quan trpng trong vi|c phin tfch, dinh gii, dy bio khi ning t^o ra tien, kha

ning dSu ti/, khi ning thanh toin, nhSm glup cic nhS quin ly, cic nha <J3u tu* v i nhffng ai c6 nhu cau sur dyng thong tin

co nh&ng hieu bi& nhSt djnh doi vdi ho?t d$ng cua doanh nghiep nhi/ng nh|n thut ve 3 m quan trpng cung nhu' lifting thong tin di/gc chuyen til tif cic bio cio niy van c6n thyc sy* chifa rfi ring th|m chf c6n rSt md ho doi vdl nhiSu ngifcfi, ngay c i v6i nhuTig nguictf lim cong tic k£ toin

Bil vi€t niy nhSm giii quyefc mgt trong nhtfng thich thut dfifi vdl ngifftl dgc v i ngufti $p bao cao IlAj chuyen hen te, do la vi£c nh$n di£n cic chi t£u va phifdng phip J|p cic chi tieu cua bio cao Iifu chuyen tien te theo quy dinh cua die do ke toan

ip dyng cho cic doanh nghiep Vift Nam

Nhu* chung ta deu biet, de If p bio cio ti/u chuyen tien te thi doanh nghiep c6 the I$p theo mot hoSc ci hai phifdng phap: phifdng phap tryt tiep v i phifdng phip gian tiep Tuflng u'ng v6i moi phutfng phap co mau bio cao rieng, nhi/ng mlu bao cao cua hai phifdng phip chi khac nhau d phein luu chuyen tien tu' hoat dgng kinh doanh

Sau day Ian IifqJt di vao tim hieu bio cio iifu chuyen tien te theo tifng phutfng phap

- Theo phifdng phip tryt tiep: 0|c diem cua phifdng phip niy li cic chi tiSu difgc xic ISp theo cic dong tien vao ho?c ra li§n quan tryc tiep den cic nghiep vy chu yeu, thifdng xuyen phat sinh trong cac lo^i ho^t dgng cua doanh nghiep Ia n so phat sinh va dg Idn cua lo?i nghiep vy Mnh te inh hifdng tn/c tiep den lull chuyen ben trong ky ke toin cua doanh nghiep

+ Doi vdi hoat dgng kinh doanh thi d6ng tien phat sinh chu yeu lien quan den hoat dgng ban hang, cung cap djch vu va viec thanh toin cic khoan ng phai tra lien quan den ho?t d$ng san xuit kinh doanh Do v$y cic chi tieu thuoc Iifu chuyen tfen tif ho?t d^ng kinh doanh thifdng bao gdm: ten thu tif bin hang, cung c5p djch vy va doanh thu khic, tiSn da tra ng cho ngi/di cung cap hang hoa, djch vy, tien tra cho ngufri lao dpng, ben da n^p thue

+ Doi vdi ho^t d$ng dau tif thi d6ng tien phit sinh chu yeu lien quan den vl§c mua sim, thanh ly, nhu’dng ban TSCO; xay dyng cd bin, hoat dgng cho vay, mua bin cic c6ng cy ng cua ddn vj khic, hogt d^ng d3u tif vao cic ddn v{ khac Do vay, cac chi tieu thu§c IiAj chuyen tiSn tLf ho?t d$ng dSu tu* thuftng bao gSm: thu v2 thanh ly, nhifyng bin TSCD, thu nd cho vay, thu hoi cic khoan v6n dau tif vio ddn vj khic, chi mua sSm TSCD, xSy dyng cd bin, chi cho vay, chi dau tif vao cac ddn vi khic

+ Doi vdi h o # dgng til chinh thi dong tien phit sinh chu ySu lien quan den cic nghiep vy nhan von, rut von tir cac chu sd

hu\j v i cic nghiep vu di vay, tra ng vay Do v?y cic chi d£u thu$c luU chuyen tfln tif hoat d§ng tii chinh thifdng bao gom: ben thu do chu sd hffu g6p von, tien chi b i von gdp cho chu scf hffu, tien vay nh|n du*dc, tten tri ng vay

Ngoai ra n€*j doanh nghiep cc sir' dyng ngc?i t? trong giso djch thi khoin chSnh Ifch ty gia hut uudi tio uinrt gia iai so du cuoi ky cua ben v i ti/dng ben bing ngoai te khi lap b io cio lull chuyen ben t# cung la mot chi tieu nSm trong bao cao Iifu chuyen tien t? cua doanh nghiep C6 the mo ta dong ben vao, ra tif cic ho^t dgng khic nhau qua sd do tii khoin tong quit nhu sau:

Qua sd do tren co the th5y ring dong tien vio ho§c ra dong thdi lifin quan den ca 3 hogt dgng: hoat dgng kinh doanh, hoat dgng dau tu*, ho^t dgng tai chinh Nen de phan tich ding tien vio, ra gSn vdi tuhg hoat d^ng can thiet phal phan loai noi dung cua tifng khoan thu, chi theo tifng loai hoat dgng Day chinh la dSc di£m cua phifdng phap lip bao cio theo phifdng

Dai hoc Ngoai thu5o,ng

B o o k b o o m i n g

,— K uv m = i ^ to utumj Ld uang ae cap I neo chung toi, de thuan Idi va de dang khi lap bao cao lu'u chuyen tien te Iheo phu'dng phap tryt tiep, can phan ioai noi dung cac dong tien vao ra theo cac butfc:

Butic 1: Phan Ioai dong tien vao, ra gan vdi cac nhom tai khoan theo so do tren.

Bi/dc 2: Tir Butic 1 xac dinh dong tien vao, ra lien quan den ho?t dong tai chinh - Day la hoat dgng co tan suSt ve nghi^p vy lien quan den tien khong nhieu va rat de nhf n di?n.

Butfc 3: Nhan difn va xac djnh d6ng tien vk>, ra lien quan den hoat d§ng dau tu* - C3c nghi^p vy lien quan den tiSn cua hoat dong dau tu* cOng co tan suat thap, de nh$n dl?n do tfnh d<fc thu cua no.

Butic 4: Sau khi lo?i tru* dong tien vbo ra cua 2 ho?t dgng ngu tren, sS x3c d|nh nhanh ch6ng ddng tfiin vao, ra cua ho^t dong kinh doanh.

Mgt van de can lu'u y doi vdi cac doanh nghiep nhd co khoi lu^ng nghi£p vy lien quan den tfi§n phat sinh khong nhieu thi di/a vao cach xac djnh nhu* trgn de thi/c hl?n mgt I3n who cuoi thang; Doi vcfi nhOftg doanh nghi^p k3n o5 khoi Itftfng nghlfp

vu iien quan den den phat sinh nhieu thi dinh ky 10 ng^y nen di/& vk> cich x^c djnh nhu* tren de thyt hi#n m$t ten, sau do den cuoi thang se cong don de x3c djnh lu’u chuyen tien cho th^ng (quy, n5m).

- Theo phu'dng phap gi^n tiep: bao c io lu'u chuyen tien t? theo phu’dng phap gian bep theo quy dinh hifn nay chi thi/c stf gian tiep cf phan lu'u chuyen tien tu* hoat dgng kinh doanh, con 2 phan, IlAj chuyen tien ho$t dgng dau bJ va Iut» chuyen tien tir hoat dong tai chfnh dude x ic djnh theo phu'dng phap tryt tiep - Vi^c x ic l$p nht/ vfy cung td ra phu htfp bdl myc tieu cua phu'dng phap nay la xac lap m5i iien he gitta Idi nhu^n vefi li/u chuyen tien de giup ngufri nh|n thdng bn thSy ring khong phai doanh nghif p co lai la co tien nhieu, doanh nghifp bi lo thi co tiSn it ho3c khong cd tiSn Vein de IS ben n§m d

dau, d dau ra v i dung cho myc dich gi, ma d§ d$t trong mol lien h f vdl l^i nhu$n thi hSu he* Kfl nhu£n dut?c tao ra tCf hoat dong kinh doanh.

Cac chi tieu thuoc lu'u chuyen tien tir hoat dgng kinh doanh theo phu'dng ph3p gian tiep co the nhan di£n de dang qua cong thut sau:

Ldi nhuan trifdc thue = Doanh thu - Chi phi tao ra doanh thu

= (Tien + Nd phai thu) - (Tien + Hang ton kho + Chi phi tra tri/tic phan bo + N<? phai tra + Khau hao + Du* phong + Chi phi lai vay).

S # Hjpng d d n vj T%f chCi tM chlnh n im 3004

W<«i4rc BJ ft* ^ duft ^rdiATe

= Tien (lu'u chuyen) + Nd phai thu - Hang ton kho - Chi phi tra tri/dc phan bo - N ? phai tra - Khau hao - D y phong - Chi phi lai vay.

® Lu'u chuyen tien = Ldi nhuan tri/dc thue + Khau hao + Di/ phong + Chi phi 13i vay + Hang t3n kho - Nd ph^i thu + Nd phai tra + Chi phi tra trutfc phan bo.

Qua cong thCrc nay thay r5ng, lu'u chuyen tien tu* iioat dgng kinh doanh neu difdc xac dinh b5t dau ttf Idi nhufn tardc thue thi cac chi tieu dieu chinh bao gom: Kh§u hao (dieu chinh t3ng), DiT phing (dieu chinh t3ng), Chi phi lai vay (dieu chinh

Dai hoc Ngoai th u a n g

t5i)g), con cac chi tieu: Hang ton kho, Nd phai thu, Nd phai tra va Chi phi tra trudc thi vifc dieu chinh tang, giam phu thuoc vao so dir cu6i ky va so di/ dau ky cua cSc tai khoan nSm trong c£c chi tieu nay:

+ Doi vdi hang ton kho:

0 Neu SDCK SDOK tu*c la SDCK - SDDK > 0: Dilu chinh giam (chufng to c6 mgt bgph$n tien du'dc chuyen thanh hang ton kho).

0 Neu SDCK SDDK tut la SDCK - SDOK < 0: Ofeu chinh t3ng (churtig to c6 m$t b$phan hang ton kho dirge chuyen thanh tien).

+ Doi vdi Ng phai thu:

° Neu SDCK SDDK tut la SDCK - SDDK > 0: Dieu chinh giam (chtihg t6 c6 m$t bgph|n tien duty: chuyen thanh ng phai thu).

0 Neu SDCK SDOK tut IS SDCK - SDOK < 0: Dieu chinh tSng (chufng to cd mgt b§ph§n ng ph£i thu di/gc chuyen thanh tien) + Doi vdi Chi phi tra tnrtte:

° Neu SDCK SDDK tut IS SDCK - SDDK > 0: Ofeu chinh glam (chtfhg td cd mgt b$ phSn tien dirge chuy£n thSnh chi phi tra tn/efe).

0 Neu SDCK SDDK tilt IS SDCK - SDDK < 0: Dieu chinh tSng (ehflhg td cd m$t b$ ph$n chi phi trS tn/dc d§ chuyen hda thSnh tien).

+ Doi vdi Nd phSl tra:

°Neu SDCK SDOK tut la SDCK - SDDK > 0: Dieu chinh t2ng (chimg t6 co m§t bgphSn nd phdi trS di/dc chuyen thanh tien).

0 Neu SDCK SDOK tut la SDCK - SDOK < 0: Oieu chinh giSm (chtihg td co mgt bgph|n Hen di/gc dung de thanh toan nd phSi tra).

Qua ly gi£i tren co the thay r§ng, li/u chuyen tien nghjch bien vdi stf bien dgng cua hang ton kho, ng phai thu, chi phi tra trutic va dong bien vdi sg* bien dgng cua ng phai tra.

Ngoai ra do chi tieu Igi nhuan tru*dc thue bao gom ca Igi nhuan cua ho?t dgng dSu ti/ va lai, lo chenh Ifch ty gia hoi doai chufc thut hi£n nen cac chi tieu n£y cung di/gc dung de dieu chinh khi xac dinh lu\j chuyen tien tir hoat dgng kinh doanh theo nguyen tSc neu I3i thi diSu chlnh glam, ngi/gc l?i lo thi dfeu chinh tSng Oong thdi lull chuyen tien tir hoat dgng kinh doanh con lien quan den m$t so nghiep vy khac khdng Snh hu'dng deh si/ Wen dgng cua Itfi nhu|n trong moi quan h? vdi lu'u chuyen tien nen can dirge xic dinh thSnh cac chi ti£u thu, chi khac nSm trong li/u chuyen tien tir ho?t dgng kinh doanh.

Tir vlf c nhgn dien cac chi tieu va ly giai cd sd xic dinh timg chi tieu nhu* ndi tren cho thay rSng viec hieu va Jap bao cao lull chuyen tffin t§ th|t ra khong qu3 khd nhu’ nhieu ngi/di 13m tirdng, th§m chi cd the ndi IS khS ddn gi£n Hon nffa do hai phu’dng phSp trut tiep vS gian tlSp chi khac nhau 6 phln 1u \j chuyen tfi&n tir hoat dgng kinh doanh n£n neu doanh nghiep cirng mgt luc l$p theo ca hai phu'dng phap thi vifc xac djnh liru chuyen tien tir hoat dgng kinh doanh cang cd dieu kiejn de d6l chieu, t?o ra di/gc cSn doi dung dSn.

Van <fe can du'gc ra h!?n nay & tiT thSr bao cao * u * j cliuyen tien i:§ cung nhu su kec ngp oao cao lifu chuyen tien te vdi cac bSo cao tSl chlnh kh&c se cung cap cho ngufti nh$n thong tin cac chi tieu phan tich gi de nd cd the chirng td va phat huy dude tinh huti dung cua minh trong thi/c tien quan ly ho^t dong san xuat kinh doanh Chung toi se nghien cCru va de cap van

de nay trong c£c s5 bao ti€p theo.

PGS TS Vo Van N hi & TS Nguyen Xuan Hi/ng

Dai hoc Ngoai thu,o,ng

Bai tap chu'ong 6: Ke toan TSCD Bai 2:

C6 cac so lieu sau tai mot cong ty: Dcm vi tinh: 1000 dong

A So dir dau ky cua m $t so tai khoan:

- Tai khoan 211:: 3.500.000

- Tai khoan 213: 250.000

- Tai khoan 214:1.250.000 (2141:1.200.000, 2143: 50.000)

B Cac nghifp vu phat sinh trong ky:

1 Mua mpt TSCD HH theo tong g ii thanh toan (ci thue GTGT 5%) 14 420.000, sOr dyng phyc

vy cho hoat d§ng quin ly Chi phi chi ra t}& ch$y thu, giao djch 14 4.000 Toin b$ tien mua

TS va cic chi phi d i tri bang TGNH T hilt bj niy dau tu bang q u j dau tir phit trien, thiri gian su dyng dy tinh 14 10 n&m Thiet bj niy d i dua vio su dyng

2 Thu hoi von gdp lien doanh d ii h?u tii cdng ty A do h£t h<m lien doanh bang thiet bj theo gii thoa thu$n 105.000 Dugrc biet tong sd v6n gdp lidn doanh vdi cong ty A l i 120.000

3 Nhugrng ban m§t chilc 6t8 v$n tii vdi g ii 210.000 (bao gom c i thu£ GTGT 5%) Nguyen gia cua chiec 6to nay l i 290.000, khau hao luy ke l i 90.000 Chi phi nhugrng ban TSCD li 2.000, chi bang tien m$t

4 Thanh ly m§t TSCD HH, nguyen gia 250.000, gii trj hao mdn luy ke 200.000 Phe li?u thu hoi bin va thu bang tien m£t la 15.000

5 Vay dii han mua 1 TSCD HH co g ii mua l i 500.000, chi€t khiu thanh tdan du<?c hudng la 1% tren gia mua Thai gian su dyng udc tinh ctia TS li 5 nfim, da dua vio phyc vy cho ho?t dgng ban hang

6 Dem m§t TSCD vo hinh di g6p von lien doanh d ii h?n cd nguyen g ii 600.000, gii trj hao mdn luy ke li 130.000, hgi dong lien doanh dinh g ii 450.000

7 Chi phi bio dudng thudng xuyen TSCD (quin ly):

a Chi phi nhan cong tryc tiep: 1.500

b Chi phi v^t Iifu: 2.500

8 Nang cap mot TSCD vdi chi phi nang cap la: 100.000 chi bang tien mat

C Yeu cau:

a Lap djnh khoan cic nghifp vy kinh te phat sinh,.

b Xac djnh so du- cyoi ky cua c ic Tai khoan.

Dai hoc Ngoai thu’ong