Đáp án đề thi kế toán quản trị hutech,

hangBatky thai han nao Rat Ion> 1 trieuUSD Khach hang phai duyUi so du1toi thieu taingan hang VaongayHD daohan Tren 90%HD ctuocthanlitoan ldii den han Rat Ionkhi motbenlihongthirc hien H

>IHDr MK'l"SM OHf ll-HM

E TOAN - TAI CHiNH - NGAN HANS

BAPANBETHI HOC KY I LAN NAM HOC 2012-2013

Man thi : KE TOAN QUAN TRI

Ma mon hpc : S6 DVHT/TC: 3

SO CAG KET QUA KiNH 03ANH

SL hoa von =200.000.000/15.000 = 13 334 san phalli

Doanll thu hoa von 13.334 '40.000

-Doanh thu an toan - 800.000.000 - 533.360.000

56 ehr dam phi" dan v| PA m61= 15.000+3.000-1.000 - 3.000

Bien phi dan vi mai = 25.000*60% =

Bjnh phi mai = 200.000.000 * 1.7 =

SL d?t LN mong muon = (140.000.000 :-340.000.000)/lB.000^

15,000 d 340,000,000 d 32.000 sp

Tong chi phi nen = 20.000*25.000 =

Mire hoan von mong nmon =S%*3.000.000.000 =

Ty le 50 tien tang them = (200.000.000+150.000 000)/500.000 000

-Dan gia b^n = (500.000.000+500.000 000 ?

0.71/20.000-500,000,000 d 150,000,000 d 0.70

Donvi 40,000 25,000 15,000

thang5 24,000 2,200 2,400 23,800 20,000 476.000,000

thang6

22,000 2,600 2,200 22,400 20,000 448,000,000

Qui2

66,000 2,600 2,000 66,600 20,000 1332,000,000

Y 800 700 100 120 (20)

Z 950 800 150 90 60

Ngi'iiih/LOp :diCKT Mon thi : KIT TOAN QUAN TK1 /32~ 1J S i|" b I, .,' ) @@"@ ? f i MB mon hoc : S6 DVIH/IC : 1

I hoi yi;m Lull bLii: 911 phl'il

"U ! @ , i, ,,,n nh.1.11 l H.i.i - 4 v l\ -Ho n.,iS ly ^

! Dir lo;in llui lien lung tilling va (juy i >

67,500,000 <1

37.500.000 27,000.000 10.500.000

>),000.000 1,5011,(10(1

HOAC M

C UCU lllLl i.mgsun p ungsan r ,i Iliuiius

SAN X11A 1 SAN PI CH1 TIEH

san pliam tronyiItliiil;

lam SX 75% mire- I 1 Him SX 25"-., llvj s;,i

n philm am sail MUU

AW

1.10 II 7 O('O SHI) nun

T.l l 2-1.

1X 7.

ino inn Kill I()U

T.,2 2s 21

-'

(10(1 (Kin SI111 5(i(i

T.I 31.000

CONC QL

h -1 I

<@

V l\ 01)1)

klu'.i liwiij! sun ph.

Doll ui:i kin I c.'ii s Doanh soban Nok\ i-uoc riui ngin li-ongLlu'l Ton" con Ihu

100 10 ,0 )0

T.Ill 10.1 2o.i 20O.OO0.I I4.|.(.i()('.i SO.OOO.i

in ill

>0 )U 111 22-1.0(10,011(1

2 l.u -ISn.ouoi]

120.Ond.n

\ >2 (H)(l0

, in in Id 10 jn:.ooo.ooo

2^M ::i 512

.12 2H ()(K) 20000 onn.oun nun.ouli uOn.ooo ono,(nni

CONC

1.2-1 4V

QV(i 1.0') 2.00

^ iv 000 Ouli (inn nun (inn 1,IMS,0(1(1,(H)()

1) 1 SiTI.i

i:inh ll irliiOn tin J, I'rdinh inhu;

u i 12 phi(

iiphphii

Diin -.i 7,5(1(1.01) 4,500.Oil 3.1HI0.00

T> l! i' i 100Ml40

7,500 7.500

(MM1)

000 1.500)

Tiif djnh pin'

Uf'i nlniiin

LQ'i iihuSn cii

Lo'i nluifin tdnp

(iijin tiij hiin 20(kl/SI>, jiii liiin mn'i

rlun^ phi (|iiiiii^ can

Oinh pin mo'i

MiiV S(Vdu1 dam phi

Ti-iV djnli phi'

7.1(10

3d.000.000 42.000,000 30.000.000

! 2.000.000 ').OOO.ihki 1.(100.000

Qua b:iug n:iy tn th3y donnh ughiep ncn ebon phuoii" an 2c vi co lyi nhiiau cao nhal la I2.000.0U0

va chi j)hi cho Id loi nliunn In (h;ip iihfit

Mien phi cum I s.in phiim

['In win dim On cuu I san plum 720.000

Lai nhuan cua I san phiim 6,000,000

V'nv g.\ i h:in cua 1 san pli;'im

M:"i 9nl'v, cud gi;i hun hiui i:;ii 7.?00

\ ;i> tluroiiu \ u M;iy (lonnli nyliiep ncn fhyv liicn

-I. 00 3.00(1 24(1 3.000 2.000

(7

4-Onu)

.3.000.000 300 @1.500

HANG TONC HOP

ONG AN KINII lui '

90.000.000 105.000.000

1 12,500,000 109,500.000

DOANIIBijn phi 54.000.000 67.^00.000 67.500.O0O 67,500.000

so dird;ini phi 56.OO0.000 57,500.000 45.000.000 42,000.000

Dinh phi 27.000.000 27.OOO.000 5-1.500.000 30.000,000

Loi nhti:in IMu;

9.000.000 10,500.00(1 II).5(>iU ]() 12.000.000

riii llii cho 1 II N

.)

7113

NgirM duvet dap an

(It}1, ghi ro ho ten) ?/ /< ' 04*

TP.HCM, ngay 20 thang 10 nam 2013

Ngirtri lam (tap an

ThS Chdu Van Thircmg

- F (USD/VND)=21.359THI: Khi daohan, thirchienhapdongkyhan, cong

ty phaitrakhoantien quyranoi te la : 21.359x250.000 = 5.339.750.000 VND, Cong ty bi !6 sovoi khongchu(longquan lvrui ro motldioantien la152.250.000VND

TH2: Khi daoIian, thuchien hopdong ky han, congtyphaitra khoantien quy ranoi te la : 21.359x250.000= 5.339.750.000 VND, Congty Inrongkhoan chenh lech sovdi khongchu dongquan lvrui

ro motkhoantfen la72.750.000 VND

Cong

Dan luan vathietIce so lieu

Tinhtoan vasosanhgiuahai giai phapchudongpliongngua

va tha noi Ve do thi bieu dien.

Cong

Giatrj Calloption la20.75

Thirc hien kinh doanhchenh lecli gia 6thai diem daohan, tai

hai nuttang va giam.

Cong

Tinh hai tham s6dl =0^4287 vad2=0.1548

Gia tri Putoptiontheo mo hinh Black-Sholes la 8,235

Giatrj Put Optionduavaohapdongicyhan la7,964

Cong

TONGDIEM:

Diom1,0d

Ghi elm: Diem timg y co the le <Hen 0,25

TP.HCM, ngay 30 thang 9 nam 2013

Ngu&i duyet dip an yff it io iJtỔ NguM lam dap an

Khac nliau: so sanhtheo 12tieu chi: Loaihopdong,Thaihan,

Tri giaHD, (theobangchitietdinh kem)

'@" 2" ""

3

3 1 1 1 1 10

GiOangan hangvakh hang

Batky thai han nao

Rat Ion(> 1 trieuUSD)

Khach hang phai duyUi so du1toi thieu taingan hang

VaongayHD daohan

Tren 90%HD ctuocthanlitoan ldii den han

Rat Ionkhi motbenlihongthirc hien HD

Cac NH yetgiamua-banKieuchauAn

Tatca cac ngoai te

Co d|nhtrongsuotthoilian

Chenh lech gia mua-ban

Cacbentirthdathuan

Hopdonggiaosau

Dugctieu chuan h6a ciiaIMM

Vaothen han nliatdinh

ft xay ra Rui ro co the xay ragifranliamoigiaivakliachhang

San giaodichyetgiaKieuMy

Gicri hanmotsongoaiteThaydoihangngay

ctat 1 trieu

KHOA/BAN KT- TC- NH

DAP AN DE THI Ah A LAN : NAM HOC 2013- 2014

Mon thi : KE TOAN T_Al Cf f lNH SAN XUAT

Thai giaii lam bai: 90 PHtlT

Ma tie (Nlu eo) : 01

Phan bo chi phi san xuat cluing cho tif iig san phar a

So tien 150,000,000 180.000,000330,000,0004,000,000 6.150,000 10,150,000 6,425.000 6.425,000 60.000,000 90,000,000 6,000,00050,000,000206,000.00023% 13.800,00023% 20,700.00023% 1.380,00023% 11,500,00047,380.000

14,000,000 8,000,00032,000,00020,000,0002,000,00022,000,0002,300.000230,0002.530.000

Tri gia sail pham d3 dang cuoi ki

Tap hdp chi phi

Tri gia san phSra dd dang cucfi ki

Ngiivi duyet dap an

(ky, ghi ro ho ten)

TP.HCM, ngay iOthing AO nam 2013

Ngiwi lam clap an(ky, ghi ro ho ten)

DAP AN BE THI 02 LAN 1 NAM HOC 2013-2014

ga a eg ITC#**IJ Nganh/L6p : Ke Toan 11LCKT13

i ^y, ) 11 %3 I C%#n Monthi : He Thong Thong Tin Ke Toan

K<t-'' uSliS'caiiTiiipplo:* Mamonhoc : S6 DVHT/TC: 3

KHOA/BAN KT-TC-NH Thai gian lam bai: 90 phut

Ma di (Neu co) : 01

Ghi chit: Diem ticngy co the le den 0.2i

TP.HCM, ngay 23 thaiig 10 nam 2013

5

5 10

12,484 16.75%

-2.119 sl",V32'70<f 17,0000

3

308,000 184,800 80,000 23.S90 19,310

14,483

17.0000

4

338,800 203,280 80,000 16,705 3S,815

29,111

17,0000

5

372,680 223,608 S0.000 12,937 56,135

42,102 r\ v03S, 17,0000

6

409,948 245,969 80,000 11,321 72,658

54,493

17,00009,000 -1,678 10,678 6,000 4,169

Cont;tynendautir

0,25

0,25

0,5 0,25

0,25 0,5

0,25 0,25 0,5 0,5 0,25 0,25

Nhucauhuydongvon benngoai (AFN)

Ctyquyetdinhtangno1dai han dedapirngnhucauvon

NPV kyvong

NPV kyvong

-6,678-2,630

2.74 4.74

Dig

m

3,0

\ 6~ '.

Cty khong nen thirc hif n dy an

Sal hpo Gilng nf ihC Tp.HCM

D6=0; D5=NPER(D8,D7.D6,D9,D10)

D9=16-7; D7=PMT(D8,D5,D6,D9,D10)

D5 =6; D8=RATE(D5,D7,D6,D9,D10)

CongD20= NPV(Di'9,Ei"8:li8)+D18 "" ""

0T5d 26

0.50,5

0,50,25

0,5

0,25

0,25

0,250,25

0,5

0,250,25

0,25

0,25

0,5

Ghi chv: Diem titngy co the le den 0,25

Ngudi duyet dap an

TP.HCM, ng&ytO thang IS nam 20\

Ngiedi Uun dap an

0,50,50,5

10,0

^Ss-^ @>@i hQo Cong ngh^Tp.HCM

KHOA: KT-TC-NH.

DE THI HOC K\ l LAN NAM HOC: 2013 - 2014

Mon thi : KE TOAN TAl CHINH 1

Co 1 11 :

Co 156 :

8- a)No 1388

": 6.000.000( hoac 511):6.000.0002.000.000

8 : 2.000.0002.500.0002.000.000500.000

Y S: 1,5

Cau 2

Co 152 : 1.300.000b) Ng 632 : 1.300.000

No- 1562: 2.000

Na 133: 100

Co 141: 2.100c./

No331: 88.000

Co 1561: 80.000

Co 133: 8.000d./No'331 /Co 112: 88.000

2/.a.

No 1561: 250.000

Co 331: 275.000b./

BM02a/QTCU/KT

5 aigm

I./Bjnh khoaninOi cau 1 dilm11./Tinh gia :djnh khoan 1 (1 ;tinhtoan 1 d

So lugng sp qui doi theo sp chuan:

Ngirdi duvet (tap an

(ki, ghi id ho ten)

TP.HCM, ngay 4 thing 11 tiara 2013

Ngu'&i lam (Jap an(ky, ghi yd ho ten)

Th.S.^

nhung thong tin dirge kiem tra nham xac djnh va bao cao ve

mu'c do phu hap giua nhimg thong tin do voi cac chuan muc da

dirgethi6t lap Quatrinhkiem toan phai dupethuc hien boi cac

kiem toan vien dii nang lire vadoc lap.

Phan loaitheomucdich:

@ Kiem toan hoat dong: La tien trinh kiem tr a va danh giave

sirhuuhieu vatinhhieu qua cua mothoatdong.

@ Kiem toan tuan thu: La viec kiem tra nham danh gia mire do

chaphanh luatphap haymotquy dinh naodocuadon vj

@ Ki6m toan Bao cao tai chi'nh:La cuoc kiem tra d6 dira ra y

kien nhan xet ve su trinh bay trungthirc va hop ly cua Bao

cao tai chinh cuadon vj.

Phan loai theochuthe kiem toan:

@ Kiem toan noi bo: La loai kiem toan do nhCrng kiem toan

vien noi bo thirc hien, chu yeu la kiem toan hoat dong va

kiem toan tuan thu.

@ Kiem toan Nlia nuac: La hoat dong kiem toan do cac kiem

toan vien cuaNha nuac tienhanh, chu yen la kiem toan tuan

thu.

@ Kiem toan doc lap: La loai kie'm toan duoctien hanh boi cac

kiem toan vien doc lap, tuy theo yeu can cua khach hang co

the kiem toan hoat dong, kiem toan tuan thu va kiem toan

BCTC

Cong

KSNB la motqua trinh do nguoi quan ly, hoi dong quan tri va

cac nhan vien cua don vi chi phoi, no dugc thiet lap de cung

capmotsirdam bao hop ly nham thychien 3 muctieu:

1 Bao caotai chinh (Jang tin cay.

2 Cac luatlevaquydjnhdugctuanthu

3 Hoat dong huu hieu va hieu qua.

Cong

Congtykhongtuanthii chuan mirevadiedo ketoan va khong

dieu chinh theo de nghi cua kiem toan vien, day la truong hop

khong nhat tri voi giam doc KTV can lap bao cao chap nhan

tirng phan hay khong chap nhan tuy theo mire trong yeu cua

klioan dir phong so voi tongthe baocaotai chinh.

Congtykhongtuanthu chuan mirevachedokitoan, KTV can

Siem

1

1

2 2

2 1

1

Ghi chit: Diem tirngy co the le den 0,25

Ngit&i duyet dap tin

(kj', ghi rol ho ten)

\ $Jp

TP.HCM, ngay 29 thang 9 nam 2013

Ngwcri lam dap an(ky, ghi ro ho ten)

Hoang Dinh Khoi

3 10

*** '

i4t"p6NG_tl_GHe yP.4CW

KHOA/BAN

BM02a/QT0I/KT

DAP AN BE THI tfi^.A LATK NAM HOclM.O-l^^

LN ki vong F = 25%xl9% + 35%x6% + 40%x2% =7,65%

LN ki vong P = 25%x(-3%) + 35%x8% + 40%xl8% = 9,25%

Phitang sai F = 25%x(19% -7,65%)2 + 35%x(6% -7,65%): +40%x(2% -7.65%)2 = 0,00459

Bo lech chuan F = 6,78%

Phuomg sai P = 25%x(-3% -9.25%)2 + 35%x(8% -9,25%)2 +40%(18% -9,25%)2 = 0,00687

LN ki vongPhirangsai

Do lechcluian

Xacsuat

25%

35%

40%

Lcrinhuan F

Loinhuan P-3%

8%

18%

9,25%

0,006S78.29%

Ghi chu: Diem timgy co the Je den 0.25

TP.HCM, ngay W th&ig 4/1 nam 201.1.A'otf-o'/ </uv^ dap (in l^/ff' / 30^5 Ngitcti lam (tap an

2,5

0,250,25

# |_| | ITC^U BAP AN DETHIHQCKY I LAN 1 NAM HQC 2013-2014

rill I CUn Nganh/Lap @ /U-HKT

Ma m3n hoc : 461053 S6BVHT/TC: 03

Ma de (Nlu eo) : DN_10_13_0I Qi

/ I TP.HCM, ngayAQ thang 40 nam 20l5

Ngitdi duyet Mp in }O Ih? Z^tJ? Ngie&i lam dap tin

-Ap dung nguyen tac phan chiatrach nhiem

-Taptrungdan moi thu

-Cuoi moi thang, thuc hien doi chieu girra so lieutren so sach

va thircte

-Nopngaysotienthuduoctrongngayvioquyhaynganhang

-C6 bien phapkhuyen khich cacnguoi noptien yeucanchung

cap bien lai hoac phieuthu tien

KTV An nen gui thir xac nhan no phai tra den Gia Phat vi

luonghangmuatrong ky tCrcongty nay Ion Neu co sai pham

khi ghi chep hang mua trong ky co the anh lurang trong yeu

den so du' cua TK Na phai tra Gia vo hang ban trong ky va ISi

Neu cong ty ap dung PP KKDK va nlu HTK cuoi ky duoc

kiemkedung:ghithieunophaitralam giatrihangmuabjkhai

thieu do do gia von hang ban bi khai thieu va loi nhuan bi khai

kJiong (hay 16 bj giau bat) Tuy nhien sai pham khong lam anh

lurangd6nHTKtrenBCDKT

Neu cong ty ap dung PP KKTX: ghi thieu ng phai tra lam gia

tri hang mua bj khai thieu va so du HTK cuoi ky bi khai thieu

nhung GVHB khong bj anh huoTig Neu cong ty khong dieu

Diem

2

2 2

2

3

" r

Ghi chit: Biim limgy co thi le din 0,25

NgirM duyet ctdp lilt

(ky, ghi ro ho ten)

TP.HCM, ngayiS thang 3 nam 2013

Ngirfri lam (Up an(ky, ghi ro ho ten)

Ms-^ del hpc C4na <i8"* Tp.HCI.1

KHOA/BAN

Ke toin -T4i cliinh -NgSn hSng

DAP AN BE THI HOC KY 1 LAN NAM 2013 - 2014

TK622 (2)535.500 I 535.500(5b)

TIC627 (1) 150.000 (2)134.000 (3)200.000 (4) 80.000 564.000

1.677.500 (6;

(6)1.677.500

1.677.500

T6ng sp chuln cua SP hoan thanh: 950 * 1 + 1.500 * 1,2 = 2.750 sp chuan [1/4 dilm]

Tong sp chuan cua SPDD cuoi ley:

Gia thanh SX sp A : 610 * 950 = 579.500 ngan d6ng[l/4 diem]

Gia thanh SX 1 sp A : 579.500/950 = 610 ngan d6ng/sp[l/4 dilm]

Giathanh SXsp B: 610 * 1.500*1,2 = 1.098.000 ngan d6ng[ 1/4 dilm]

Gia thanh SX 1 sp B : 1.098.000/1.500 = 732 ngan d6ng/sp[l/4 dilm]

PHIEU TINH GIA THANH SAN XUAT SAN PHAM[ 1 diem]

Boil vi tiah: ngan (long

TONG CONG = 1.374,75 ngan dong/sp

Diem so' do tut khoan cua caii 1

12.820

20.080 63.600

CPSX

Phatsinli

680.000 535.500 564.000

1.779.500

Cu6iky 78.200

42.32045.080

165.600

Gia thanhsxNhom

sp

632.500 506.000 539.000

1.677.500

1 sp

chuan

230 184 196 610

San pham A

sp

218.500 174.800 186.200 579.500

l sp 230 184 196 610

San phamB

T6ngsp 414.000 331.200 352.800

1.098.000

1 sp

276 220,8 235,2 732

Na801/C6 1011: 1.696.000

Na4232.6th.TVS/Co4232.2"'.TVS:424trieuNo801/Co 1011:2.968.000

NO 801 /CO 1011

Klionghach toan , chuyen sec vengan hangphathanli

NO4271 CK/CO4211HA

NO 1011 /CO4231 NA

-Cothanlitoan biitrir: NgTK 5012/CoTK4211 MH

- Kliongthanlitoanbutrir: NoTK 1113/CoTK421 1 MH

Nganhangphathanlitraiphieutheomeiihgiathubangtienmat

KhachhangCnopiiynhiemchidenghitrichtientittaikhdantien gui detracho doi tac (cotai khoankhac nganhang, co thanlitoanbutrir)

Ba LanAnhnoptienmatdenghi gui ti tkiemkliongkyhanKliachhang Enop uy nhiemchi de nghi trichtientirtaikhoantiengiridetrachodoitac(cotaikhoankliacnganhang,khongthanlitoanbii trir)

Tongdiem cau3T6ngdiemtoan bai(1+2+3)

ThangDiem0.750.750.750.75

3

0,4

0.4 0.40,40,40,40,40,40,4 0.4

va)') thiNH setu dongtrichtigntitTKciiaBCH.

Sai Tiengiri nhan laidau kykhongdu1chilaimaphanbo lai

Diing Chiet l<liau phanbo lam tangchiphi phu troi phanbo

1,0 1,0

1.0

1.0 5,0 1,5

1,5

Ngiroi dtiyet dap an

(ky, ghi ro ho tin)

T&4

TP.HCM, ngay 23 thang 10 nara 2013

Ngu-f fi lam dap an(hy, ghi ro ho ten)

Ths Nguyen Thi Diem Mien

3

4

Hachtoan tragocva lai cho ong Hau:

NoTK4232 6 thang Hau: 100.000.000 dong

CoTK 1011: 100.000.000dong

Hach toan:

NoTK4211 Hoa Mai: 104.500.000 dong

CoTK2111 3 thing HoaMai: 100.000.000dong

CoTK3941: 4.500.000dong

NgTK519: 700.000.000dons

CoTK4211 Le Sang: 70~0.000.000dong

CongTONGDIEM:

1,0

1,0

5,010,0

DAS HOC KV THUAT CflNG NGHE VP.S1CM

BM02a/QT01/KT

DAPANBETHI: -HK -< - NAM HOC 2013 - 2014

Nganh/Lap : Tai Chi'nh/ 12HTC01

Mon thi : Tai chi'iili cong 1

Ma mon hoc : 461039 S6 DVHT/TC: 3 Thoi ^ian lam bai: 90 phut

- Thang du nguai tieu dung = 845-Thang du nguai san xuat = 325

Q

- Nguod ganh chiu phap ly la nha sin xuat

- Ganh chiu thueGoi Pd la gia ma ngucri mua phai tea sau thue

Ps la gia nguoi ban nhan dugc sau thue

Ghi chit: Diem ticngy co the le den 0,25

Nguvi duyet dap an X IHo/Zp (?

(ky, ghi ro ho'-tcn)

TP.HCM, ngay 10 thing 10 nftm 2013

Ngw&i lain dap (in(ky, ghi ro ho ten)

kxu KVn 1^

-> Ca nguai san xuat va ngirai tieu dung deu chiu thue nhimg

ngirai tieu'diing chiu thue gap doi ngirai sailxuat

Cong TONGDIEM:

Diem

3 10

C KY TrtiMT CflSJG lC:ig TV.HCfli

KHOA KE TOAN TAl CHtNH

NGAN H.4NG

BAP AN BE THI HOC KYXLAN NAM HOC 4$4UNganli/Lap : 12HKT01, I2HKT02., 4X.HKT03Mori thi : HTTTK1

Ma mon hoc : 461006

Thai gian lam bai: 90 phut

Ma (te (NSu co) : 1

: HTTTKT 2 : 461006 S6DVHT/TC: 3

Ngwoi duyit (tap (in

(Ay ghi ro ho ten)

ms.4 *4%

TP.HCM, ngayftfthang$ nam 2013

NgttM lam dap An(ki ghi ro ho ten)

Nguon luc

Doituang

Moi quanhe

-Mac dinhngay hienhanli

2

0.25 0.25 0.25" 0.25 0.25 0.25 0.25 0.25

2

0.5

2

0.5" 0.5

T

r

3 10