Thue nhap khiu phii n§p khi nhap kfalu- til san co djnh fiwyc ghi: a Tang gia v6n hAng b4n trong ky b.. Neu doanh nghiep ip dyng phucrng phap khau hao theo s6 du giam din co dieu chinh t
Trang 1Chmmg 5 : T £i sari co flinh
1 Thori gi^ su- dung hfru fch cua 1 til san c6 djnh hihi hlnh Sircrc x&c djnh du-a vao:
a- Muc dp sir dyng u6c tinh
b Muc d§ hao mon hCru hlnh v i hao mirn vo hinh
c- Kinh nghi?m cua doanh nghifp
d- Tit ca cic yeu to tren.
2 Phirorngghap khau hao nao co th i cho ta chi phi khiu h^o nhfl-ng nim sau cao hem
nhfrng nfin tnrofc:
a- Khiu hao theo dufmg thing
b Khiu hao theo s6 dir giim din
c- Khau hao theo s6 lugmg san phim
d- C& ba phucrng phap tren.
3 Cic tieu thuan ghi nhan t ii san co dinh bao gom:
a- Nguyen gia tai san co djnh phai du<yc xic dinh m§t cach dang tin cay
b Chic ch in thu dugc Igri ich kinh tS trong tucmg ltu tir vi?c su dyng tai san do
c C6 du tieu chuin vS g ii trj va th&i gian sir dyng u ac tinh theo-quy djnh
d- T it ca cac tnxang hgrp tren
4 M§t TSCJ) cu the cua doanh nghifp c6 the diryc tinh khau hao:
a- Theo phucrng phap dudmg thing
b Theo phucrng phip s6 dur giam dan c6 dieu chinh
c- Theo phuong phap san lugmg
d Theo mgt trong cic phucrng phap tren n£u tl'.oa m3n c ic diSu kifn c in thiet va phai tuan thu nguyen tic n h it quin
5 Chiet khiu thanh toan diryc hircmg khi mua tii san <:5 djnh duffc jghi:
a- Giam nguyen g ii tii san c6 djnh
b- Ting doanh thu hoat d$ng tii chinh
c- Ting thu nhip khic
d- Giim chi phi quan ly doanh nghi§p
6 Chiet khiu thircmg mai dirofc hirfrng khi mua tii san i6 djnh dutfc hach toin:
a- Gianmguyen gia tii san c6 djnh.
Trang 2b T5ng thu nhap khic
c Tang doanh thu ho?t d§ng tii chfnh
d Giam chi phi sin xult chung
7 Thue nhap khiu phii n§p khi nhap kfalu- til san co djnh fiwyc ghi:
a Tang gia v6n hAng b4n trong ky
b Tang nguyen g ii tii san co djnh
c Tang chi phi quan doanh nghi^p
d Giam doanh thu b in hing v i cung cip djch vy
8 Thue GTGT phai nop khi n hfp k h iu tii sin c6 djnh d in g cho boat d§ng thu§c s6i frryng
chju thue GTGT v i ckm vj tinh th u l GTGT theo phmrag ph ip tn jc tiep dirqrc ghi:
a Ting nguySn g ii tii sin c6 djnh
b Tang thu§ GTGT dugc khiu tru yi' ting thue GTGT phai n$p
c T&ng chi phi tra trudc dai han
d Tang chi phi quin ly doanh nghiSp
9 Cac chi phi phai sixth trong quit trinh thanh ty, nhugng b in TSCD tJuryc:
a Ghi tang g ii v6n hang b in trong nim
b Ghi tang chi phi khic
c Ghi ting chi phi tii chinh
d Ghi glam thu nhap khlc
10 S6 thu v l thanh ly, nhaffng b in TSCD durgrc:
a Ghi giam chi phi khic
b Ghi tang thu nh§p khac
c Ghi tang doanh thu hoat d§ng tii cfimh
d Ghi giam chi phi tii chinh
11 Nguyen gia tai san co dinh hlnh th in h do trao doi lay tii sin c6 dinh tsrong tvr diryc xac dinh dira vio:
a Nguyen gii tii sin co djnh mang di trao doi
b • Gia trj c6n lai cua tii sin c6 djnh mang di trao d&i
c Gia thj trutag cua tii san c6 djnh cimg loai
d Kh6ng c6 trudng hop nio
12 Giam gia duffc hurfrng khi mua ti i san co djnh diryc:
a Ghi ting thu nh$p khic
b Ghi ting doanh thu ho$t dpng tii chinh
c Ghi giam nguyen g ii tii sin c6 djnh
d Khong c6 truong hgp nio
13.So du"Ny cu8i ky cua TKTSCDH H (211) p b in inh:
Trang 3a Gia tri cua TSCBHH cu6i ky tinh theo g ii dauky
b Nguyen gii cua nhfrng TSCBHH hi?n co luc cu6i ky
c Gia tri cua TSCBHH hien co luc cu6i ky tinh theo gia thi trucmg
d Khong co trucmg hgp nao
14 Thai gian tinh khau hao toi da cua TS CBVH theo quy dinh hien hanh la:
a 3 0nim b.20 nam c.l5 nSm d.Khong co trucmg hgp nao.
15.Bau ham 2004, Cong ty A mua m 6 t TSCB v6i nguyen gia la 100 tr ie u d o n g (tr o n g do
kh6ng bao g6m th u l GTGT 10%) then gian sir dumg x a c dinh th e o quy d jn h la 5 n a m va
h? so dieu chinh la 2 Vay d ip an n io diroi day sai:
a Ty IS khau hao nhanh theo phucrng phip s6 dir giam dan co dieu chinh blng 40%.
b Neu doanh nghi?p ip dyng phucrng phip k hiu hao duimg thing thi cu6i nam 2 0 0 6 ,
so du ben Co TK 214 l i 60 trifu.
c Neu doanh nghiep ip dyng phucrng phap khau hao theo s6 du giam din co dieu chinh thi chi phi khiu hao cua nSm 2007 va 2008 la bing nhau.
d Gia tri phai khiu hao cua TSCB.tren l i 110 trieu.
Chinmg 6 H ang ton kho
16 Chi phi mua cua H&ng ton kho bao gom:
a G ii mua, cic chi phi van chuyen, bao quan trong qua trinh mua hang, cac khoan thuS khQng dugc hoan lai v i cic chi phi lien quan true tiep khic den viec mua hang ton kho.
b Cic khoan chiSt khiu thucmg mai va giam gia hang mua.
c Chi phi bao quan trong qua trinh b in hing.
d Ca a, b va c
17 G ii tri thuan co the thue hifn dure cua H in g ton kho li:
a • G ii b in H ing ton kho.
b Gia ban Hang t6n kho trir g ii mua cua chung.
c G ii ban u6c tirih cua Hang t6n kho trir chi phi uac tinh cin thiet de tieu thu chung.
d G ii mua Hang ton kho v i cic chi phi lien quan true tiSp khac phat sinh dh co dugc Hang ton kho b dia diem v i trang th ii hien tai.
18.Doanh nghiep (tinh thue GTGT k h iu trir) dirge huong chiet khau thurong mai 5% tren tong gia tri h in g mua khi mua h in g, do 36:
a Ghi Co TK Hang h6a (156): 5% g ii h6a don chua thue GTGT.
b Ghi Co TK Thul GTGT dau vio (133): 5% cua thue GTGT theo hoa dcm.
c Ghi Ng TK Tien (111,112): 5% tong g ii hoa don.
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Dai hoc Ngoai
Trang 4d Ket hgp cac cach ghi tren
19. Khong duqrc tinh v io gii goc cua hing t$n kho:
a Chi phi bin hing
b Chi phi quan ly doanh nghi?p
c ThuS GTGT <13 tra cho ngirdi bin khi mua hing t6n kho, trong truimg h<?p tinh thu£ GTGT theo phuong phip khiu trxr
d C i a, b v i c
20 Doanh nghiep (tinh thue GTGT khiu trir) dtryc hir&ng chiet khau thanh toin 10% tren tong gia trj hang mua khi maa hang, do d<5
a Ghi C6 TK Hing h6a (156): 5% h6a dcm chua thu£ GTGT
b Ghi C6 TK ThuS GTGT dlu vio (133): 5% cua thu£ GTGT theo h6a dcm
c Ghi Ngr TK T i k (111,112): 5% tdng g ii h6a don.
d Cic cach ghi tr§n dSu sai
21 Khi DN tinh gia trj hing ton kho theo phtrong phip FIFO, thl:
a Gia v6n hing xuit bin kh6ng thay d6i tuy theo phuong phip k& toin hing t6n kho.
b G ii v6n hing xuit b in thay d& tiiy theo phuong phip k i toin hang ton kho.
c Trong thfri ky lam phit, g ii v6n hing xuit bin ludn thip hon khi DN tinh gii trj
hing ton kho theo phuong phip LIFO cho du DN ip dvmg phucrng phap ke toin hang t6n kho nio
d Khong c6 dap in n io dung
22 Nlu dcm vi hach toin hing ton kho theo phucmg phip ke khai thirong xuyen:
a Gia tri hing t6n kho duqrc phih inh tr6n tii khoin hing ton kho ngay sau m6i nghiep vu nhip, xuit kho
b Gia tri hing t<5n kho dugc ket chuyen tvr tii khoin Mua hang (611) sang tii khoin Hang ton kho vao thoi.difim cu6i ky
c Doanh nghi?p chi theo d5i nghifp vu nh£p kho
d G ii tri hing xuit kho dupe xic djnh vio thdri diSm cu6i ky sau khi xic djnh dugc gia trj hing c6n ton t?i thiri diem cu6i ky
23 Khi van dung phwmg phip kilm kS djnh ky, tdng gii trj hing hoa xuit b in trong ky duoc ket chuyen:
a N<? TK Mua hang (611) v i C6 TK Gia v6n hing bin (632)
b Co TK Mua hing (611) v i N<? TK Gia v6n hing bin (632)
c No TK Gia v6n hing bin (632) v i C6 TK Hing h6a (156)
d Khong cddap in diing
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Trang 524 D oanh nghiep 4p dung phutrng p h ip k ilm kS dinh Icy, khi m ua h in g hoa, chira thanh
to in cho nguroi b an , ke to in ghi:
a N g TK H ing h6a (TK 156)
b Co TK Phai tra ngucri ban (TK 331)
c K et hop ca a va b
d Khong dap an nao dung
25 Thao phircrng p hap kiStn ke dinh ky, gia tri h in g x u i t kho d u g c tinh:
a Ngay sau cac nghiep vy nhap va x u it kho trong ky
b Vao thai diem cu6i kj^
c Sau khi co ket qua k ilm ke thue te'so hing t6n kho cuoi ky
d Kh6ng co dap an dung
26 Neu doanh nghiep hach t o i n hang t5n kho theo phirerog p h ap kiem ke dinh ky, khi phat sinh nghiep vu x u a t hang b an , ke toan ghi:
a N g TK Gia v6n hang b in (632)
b Co TK Mua hang (611)
c Co TK Hang hoa (156)
d Cac cach ghi tren deu sai
27 Gia goc 16 hang m ua ia 150 trie u , cuoi ky ke toan nam N, ke to an can cu- vao tinh hinh thyc t l xac dich gia trj thuSn co th e thue h ifn dirge cua Id h i n g tre n 15 135 trieu Vay ke toan ghi:
a N o T K 632 va C6 T K 159 s6 tiSn 15 trieu
b N g TK 159 va Co TK 156 s6 tieri 15 triSu
c N g TK 632 va Co T K 156 s6 tien 15 trieu
d Cac cach tren d iu sai vi khong dirge phip thay doi gia g6c hang ton kho
28 Doanh nghiep^ A co so dur d l u th in g 11 cua h in g h6a X l i 11.000 chiec voi d o n gia nhap
l i 20 Ngay 15/11, DN n h ip kho 20.000 c h ilc v6i gia m ua la 21 (chua gom th u e G TG T) Ngay 25/11, DN n h ap them 10.000 chiec, dcra g ii chwa thue G T G T l i 22 T ro n g thang 11,
DN da x uat ban to n g cong 20.000 chilc V |y g ii von h in g b i n cua th in g 11 l i :
a 409.000 nSu i p dung phuong phdp'Nh§p trudc X u it trucrc
b 419.512 neu i p dung phucrng phdp N hip sau X u it tnrdc
c 430.000 n iu ap-dung phuong phlp.Blhh quan gia CjuySn
d Khong co dap an nao dung
29 Doanh thu l i tong gia tri cac lgi ich kinh te d o a n h nghiep th u d u g c trong ky ke to an :
Trang 6a phat sinh tir c ic hgat d$ng san xu it kinh doanh, hpat d?ng d iu tu tii chinh, hpat dQng nhugng b in tii san c6 djnh
b ch ic chin lam ting v6n chu so hQu cua doanh nghiep, vl dy nhu c ic khoin v6n g6p cua chu so huu.
c bao gpm ca c ic khoan thu h§.
d khong c6 dip an dung.
30 Doanh thu ban h in g c h ic c h in dirge ghi tahSn neu thoa m§n dieu kien :
a Phan 1cm rui ro v i l<jri Ich g in lien v<5i quy&n so hOu s in pham, hing h6a da dupe chuyen giao cho ben mua.
b Doanh thu phai dugc x ic djnh m$t cich tucrng doi ch ic ch in v i doanh nghiep da thu dugc ho|ic s8 thu dugc khoin doanh thu d6.
c Xac djnh dugc chi pin lien quan den giao djch b in hing.
d D6ng thin c ic di€u ki$n trftn.
3 1 N iu doanh nghiep tinh th u i G T G T theo phuong p h ip khau trir, doanh thn dizffc ghi nhan la :
a Gia ban chua co thue GTGT dau ra
b G ii ban bao gom c i thui GTGT dJu ra
c T6ng g ii thanh toin ghi trSn h6a dem GTGT
d Cac cau tren din sai
32 Tai khoan Chiet k h iu thiroug m ?i (521), Gi&m g ii h in g b in (532) c6 k it cau :
a Tucmg tu nhu tii khoin Doanh thu hing b in bi tri l?i (531)
b N gugc la iv 6itaik h oan D oan h th u b in h in g (511)
c Tuongtir nhu tii khoan Thu nh$p khic (711)
d Cac cau trSn dSu dung.
33 Doanh nghiep d u gc ghi nhan doanh-thu trong tnrfrag hgp n io diroi day?
a Nhan tiin tri trudc cua khach hing
b Nhan.tiSn tri trudc nhieu n im khi cho thuS ho^t d§ng TSCD
c Lai n h|n trudc khi mua trii phi£u.
d Khach h in g <33 nh?n h in g v i chip h l^ n thanh toin.
34 Khi ban h in g theo phuong thurc tra g6p, k h o in 131 tra g6p d u gc hircmg:
a Dugc ghi nh |n v io t ii khoan doanh thu b in h in g v i cung c ip djch v\i.
b Dugc ghi nh§n v io t ii khoin doanh thu chua thyc hi§n.
c Dugc ghi nhan vao tai khoan ddanh thu chua thyc hifn v i phan b6 din v io doanh thu bin hang.
Trang 7d Dupe ghi nhSn vio tii khoin doanh thu chua th\rc hi?n v i phan b6 dan vao doanh thu hoat dong tii chinh
35 Cuoi ky, tong cong cac khoan chiet khau thanh to in 33 chip nhan cho khach hing d iroc
ke toan ket chuyen sang t ii khoan:
a Doanh thu ban hing va cung cip djch vu
b Gia von hing bin
c Xac dinh kit qua kinh doanh
d Lgi nhuan chua phin phoi
36 Trong cac trucmg hop sau day, truimg h^p nio khong lim tin g thu nhap khac?
a Ban hing hoa v i cung cip djch vy
b Thu cic khoin ng kh6 doi da xu ly x6a s6
c Thu dugc tien phat do khach hang vi pham hgp dong
d Dugc mot t6 chirc phi chinh phu tfng mgt TSCD
37 Khi tieu thu san pham thuoc doi tugng chju thue tieu thu dac biet, doanh thu ban hing la:
a G ii bin cua sin phSm da bao g6m thu£ tieu thu die biijt
b Gia ban cua san phim trir di phan thue tieu thy die biet
c G ii xuit kho cua san phim
d Cac c&u trtn d£u sai
38 DN Z d i ky phat hoa 3cm ban hang, ^2 nhan dirge tien thanh toan cua khach hang,
nhung cuoi ky van chua giao hing cho khich hing Ke toan cua DN L phai:
a Ghi nhan ngay doanh thu bin hing c3n cu vio hoa don bin hang da ky phat
b Khong dugc ghi nh£n doanh thu vi van chua chuySn giao quySn so hiru vi quyen Idem soat hang h6a cho khich hang
c Ghi nh|n s6 tiSn tra truoc cua khich hing vio ben Co TK 131
d Cir b v i c d8u dung
39 Ke toan xic djnh doanh thu h in g b in bj tra lai v i ghi vio ben N<r T K 531 theo:
a G ii xuit kho s6 hing bin bj tra lai nhin (x) s6 lugtig hing ban bi tra lai
b G ii bin trade thu£ GTGT nhin (x) s6 lugng hing bin bj tr i lai
c G ii bin bao g6m ca thu6 GTGT nijan (x) s6 lugng hing bin bj tra lai
d Khong dip an nio dung
40 Khi doro vj nhan d ft trud'c cua khich hing.thi s6 tien n iy dugc ghi vio:
a Ben Ng TK Phii tra nguiri bin
b Ben Ng TK Phii thu cua ngu&i mua
c Ben Co TK Phai tra ngiriri bin
Trang 8d Ben Co TK Phii thu cua ngudri mua
41 Ban mot lo hang c6 g ii goc la 150 trifu, so tien thu dvryc do bin Id h ing trSn l i 145 trifu Tong sd tien d i trich lip d y phdng giim g ii cho 10 h in g n iy l i 20 trifu Vay k i toin:
a Phai hoin nh |p khoan l$p dy ph6ng 15 trifu, ghi: N g TK 159 v i C6TK 632.
b D6ng tii khoin Du ph&ng giim g ii hing t6n kho, ghi: Ng TK 159 v i C6 TK 632.
c Ghi nhan doanh thu 145 trieu v i gii v6n hing b in 150 trifu
d C i b v i c
42 Khi b in hing hoa, san phim thu6c doi tuyng chju thue ti6u thy d ie b i|t, ke toin ghi:
a Co TK 511 (gii b in bao g3m c i thu£ tiSu thy d$c bift)
b C6 TK 511 (gii b in chua c6 thul TTDB) v i C6 TK 3332.
c Khong dap an nio dung
d Ca hai dip an a va b deu dung
Cbuomg 7: K e to£n nghiep v a xuat, nhap khau h£ng h6a
43 Khi phat sinh cac nghiep vu kinh te bangngoai te lam tin g c ic khoan myc thufc loai Doanh thu, Chi phi, Tai san va Nor phii tra, thi cic khoan myc d6 phii dirge ghi so ke
to in bang dong Viet Nam:
a Theo ty gia ghi so
b Theo ty gia tad ngay giao djch
c Theo ty g ii hoi doii cu& ky
d Tat ca cic dap in trSn
44 Khi phat sinh cic nghiep vu Iim giim c ic kh o in v6n b in g tiln.hing ngoai tf, thl cic khoan muc do phai dtrgc ghi:
a Theo ty g ii ghi s6 ke toin (theo m§t trong 4 phucrng phip: ty g ii dich danh, nhfp truac xuat truoc, nhap sau xuit trudc, binh quin giaqiiyen)
b Theo ty gia tai ngay giao djch
c Theo ty gii hoi doii cu6i ky
d T it ca cic d ip an tren
45 Trong giai doan sin xuat, kinh doanh, chenh Ifch ty g ii hoi.doii phit sinh khi thanh toin cic khoan muc tien te c6 goc ngoai tf sS diryc ghi:
a Tang doanh thu hoac chi phi tai chinh trong nim
b Vao ben Ng hoac ben Co tii khoan 4131
8
Trang 9c T3ng doanh thu b in h in g h o ic chi phi bAh h in g trong nSm
d Khong dap an n io dung
46 Lai tiln vay dung de kf quy mo* L/C diro’c ke toan Yao:
a G ii v o n h in g bin.
b Chi phi ti i chfnh
c G ia thue t ! cua hang nhap khau.
d Chi p h i q u in ty doanh nghiep
47 Trong giai d o an dau tir xay dung d l hinh th in h tai san c6 dinh cua doanh nghiep m ai thinh lap, chenh lech ty gia hoi doai phat sinh trong cac trirfrng hop diro*c:
a Phan b6 ngay vao doanh thu h o |c chi phi tai chinh trong ky.
b Phan anh luy k6, rieng b iet tren B ang can ddi k£ toan.
c Phan anh vao TK Chi phi tra tru ac d ii han hoac T K Doanh thu chua thue hien.
d Khong dap an nao dung.
48 K h i nhan diro’c tien thanh toan cua khach hang mr<rc ngoai ve lo hang xuat khau ky truoc,
ke toan ghi :
Nor TK 1122 : TGGD x so ngoai t6
Co TK 131: TGGS x so ngoai t§
Co TK 515 hoac Ntf TK 635: ch£uh lech ty gia
Ngr TK 007: so ngoai te khach hang thanh toan
N& TK 1122 : TGGS x so ngoai te Co TK 131: TGGD x sd ngoai te C6 TK 515 hoac Nor TK 635: chenh lech ty gia
N ? TK 0 0 7 : so ngoai te khach hang thanh toan
Ng1 TK 1122 : TGGD x so ngoai te
Co TK 131: TGGD x s6 ngoai te
N o TK 007: so ngoai t§ khdeh hang thanh toan
Nor TK 131: TGGD x so ngoai te C6 TK 1122 : TGGD x so ngoai te
Co TK 007: so ngoai te khach hang thanh toan
49 C henh l|c h t^ gia tro n g B ang c a n doi k l toan :
a La chenh lech ty gia p hat sinh trong qua trinh dau tu xay dung c a ban va dugc phan
a n h ju y ke ben phan nguon vOn.
b L i chenh lech ty gia a thcri di8m cuoi nam tai chinh do danh g i i lai cac khoan muc tien te co goc ngoai te c6 lien quan d6n hoat dgng kinh doanh.
c La tong so c ic k h o in chenh Ifch ty g i i dS thvrc hien cua doanh nghiep dang tien
h in h h o at dong san x u it kinh doanh.
d Tat ca cac dap an tren.
50 C au nao sau d a y c6 noi dung sai:
a Cac khoan muc tien te co g6c ngoai t? dugc bao cao theo ty g ii cuoi ky.
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Dai hoc Ngoai thimng
Trang 10b Cac khoan myc phi tien tf co g6c ngoai tf p h ii dugc bao c io theo ty g ii cuoi ky.
c Cac khoan m\ic phi tiSn tf c6 g6c ngo?d tf phai dugc b io cao theo ty g ii giao djch
d Cac khoan muc phi tien tf dugc x ic djnh theo g ii tri hiyp ly b ln g ngo?i tf p h ii dugc bao c io theo ty gia hoi doii t?i ngay x ic djnh g ii trj hgp ly
S6 du dau ky k l to in cua mpt s6 t i i khoin cua doanh nghifp A la nhu sau:
51, D oach ng h ifp A p h i s a a a ch eah Ifch ty g ii cuoi kjr do d in h gia lai c ic k h o in tnyc tien tf
co goc ngoai te theo dinh k h o in n io d u 6 i d iy ?
a N gTK-4131 v iC o T K 5 1 5
b N g T K 635 v i Co TK 4131
c N g TK 635 v i C6 TK 4132
d Kh6ng c6 dip in n io dung
Chutrag 9 - Chi.phf kinh doanh, xac dinh ket qua kinh doanh v i ohan phoi ket qua
kiah doanh
52 Hang thing, tfnh tien hrcmg p h ii tr i cho nhfin vien b§ phan-ban hang, k i to in g h i :
53 Doanh nghiep yay tien d l th a n h to in tien thue q u fy h in g , Hi v ay cua kh o an tien n i y s i dugc tinh v io :
a Chi phi ban hing
b Chi phi quan ly doanh nghifp
c Chi phi tii chinh
d Chi phi gia v6n h in g bin
54 Khi doanh nghifp d i u tsr cho vay, 10 y#y tro n g han duryc hach to in v io :
a Doanh thu b in h in g v i cung c ip djch vy
b Doanh thu chua thue hif n
c Doanh thu hoat d§ng tii chinh
d Thu nhap khac
10