Đề thi Kế toán Ngân Hàng, Kế toán tài chính

dich vu llIIDV mua vio trong ki ,iii tri \ri thut G-lG'l c{a hilng hori, dir:h vg nrua vio 't dng si, thud GTGT itugc khiu trir ki rilry llirrrg hori, dich tu brin rtr trong li, ll;ing h

on xmnr rRA cr0a rV llf,dnz Thui thryc hdnh vd khai bdo Ot SO Z

Ho vit t1tr.

ach todn thu6 GTGT theo phu.o.ng ph{,p khdu tril c6

( trnq tr T\Hll X hach torln thu6 G-I'GT ther ph{p khAu trir c6 th6ng tin sau:

\gtiy l0il0r2009.C6ngty-rN[]HXlnptokhai thu6C-|CTcuathdng0grl00gcosoli€unhusau

(Xerl to kliai thSng A9/2009).

Ngiy- rc/A1D010, k6 to6n c6ng ty ph:it hi€n ra sai s6t nhu sau:

o Kj, tinh thue thfng 091200i:

' [.loa d^,,:^* tri gia tang cliLr vdo co gi6 tri l0t) trieu d6ne + A tri6u tl6ng (chua bao s6m 1096

thue Gi-GT)-du'o.c Cdng ty thanh toiin cho nguoi bdn hing bing ii6n *it, cong ty a-a ke khai

kirAu tru thu€ diu vdo.

' Iihai tring mdt hod don GTGT diu ra, tri giii chua rhuC 150.000.000 d6ng, thu6 GTGT t 0%.

o

C6ng ty chu'a lip td'khai thu6 GTGT thirng t2/2009

)i, :jr, ] nll]u so k_e khai b6 sung thud GTGTki, sai s6t, vd to khai thue GTGT thing 12/2009 (c6c s6

Itiu dirt vao, dAu ra dd du.oc cho trtroc ryto khai thins12l2A09\

ro xrrnr TrruE GrA TRr GrA TANG (GTGT)

Don vi trin: tling ltiit Nant

trlrirrrg phrir sinh hoat ilOng nrua b;!n trong hi (il6nh diu "X,,)

IIing ho{, dich vg (lltID\') rnua viro trong ki

(,ri lri ri thui (; l'(;'f ctil tuing lrori tlich ru urul r:io

lring s6 rhuti <; IG'f duo.c khiu tru tri.ner

Illng hori dich vg brin ra trong ki

Hing h6a, dich vu brin ra kh6ng chiu thu6 CTGT

ll:ing hri;r rlich vu b:in ra ct1i, ttr,,A

GIC+-fl 27i l2el+tJol+1321; I2sl= 13rl+1331)

I li\ng hoii, cilch vu b6n ra clliu thud;i 0%

Ilang hori clich vu bdn ra chiu thu6 sudt 5%

'**'l A-"1, nrr r,.fri,,t,* *6, l0%

t'ring doanh rh,

'e rh;a eTclkrio trlrDi b{,;

l34l : i16t

: tz:l; t3st = lz81y

'l'hu0 (;1'(;'t' phdr sinh rrong ki, fl361 = l35l - l25l)

l)iiu chinlr t:ing giam thuO GTGI- cria ciic kj,tru.ric

l) jcLr e hrnh giarn thrr€ (il'(il cua ciic k,i.trr-tdc

I r),g sir rtiu[ (; r'G'i'{]n

'r.rp i:ira tloanh tliu kirrh tloanli xTiilr",g, Elttr?-t, brln iring ierrg ]-4ulgQiL!i!!h

\{c dinh nghia vg ttru6 GTGT phii n6p trong kj,:

du'irc bii trr'r vdi rhu6 G'l {i t phrii nop i:a trt,at aang ,ri, -rli f.irl, ;;;;;;;;}, ;;;;

thui

I'huA GTGT cdn phrii nQp rrong k) (ta0j:l{Oal-ta0bl)

.hlc t-1c1:'l1ryn,

1111

hd; -i-.rtrO, rf

"F|rrf - f;l f31 " I3st "trrt 0)

Thue G'I[;T di nghi horin

hrri G tG I con.1*q fi't,dr;ul.urre, fi r", tilil = 1ff 1- lfllt

'i ri'i[c'rcr lJ lt : llll -l3el pr,ei >{r)nEp ciri iii,itr Inng s{r-fiTt r.i,* ournrr t,ong r<l,rn1-1lo,r1 = tlel - tA

llrrrt:(il(il niiiirioiriatluiutiirutri(rirnstlr,.lr.ttrhrrtrplr6rr"rr.lrhutiti,nsur.ng)

I

I

2

lt

il

J

III

tl

i

7

\,

\I

I

)

J

-l i

2 16,000,000

251,000,000

316,000,000

15 1,000,000

L51,000,000

Puge I of3

.4, ,.

/ t,_L

To KHAr rnuf crA rnl cra rANc (GTGT) DrEa cnirvu

Ki,tinh thut5: Th6ng 09 nam 2009

l)on vt tiin: dinla Y'iit Ndnt Thud GTGT

J*,.*plr 6.t\aq { tsnltri, i/:ii)

KhOng phrit sinh hoat d6ng mua, b{n trong k} (danh deu',X,,)

'I'hu6 GTGT cdn alu.oc khiu tri.k) tru,rlc chuy6n sang

l\i lihai lhui (;l-(;-f ph,ii niip \gin siirh nhfr nrrric

I'ling hori dich vu (llIIDV) mua vio trong ki

(,iii tri \ri thut G-lG'l c{a hilng hori, dir:h vg nrua vio

't dng si, thud GTGT itugc khiu trir ki rilry

llirrrg hori, dich tu brin rtr trong l(i,

ll;ing hoa, diclr vU b[n1

ltr6ng chiu thud G'IGT Iting hor dich vu b:in ra chiu thu€ G-IGT

(27 l: l2el+t30t+ I

11i, ll!i: qr l*l3j! _

I ljrrg hoa Jreh ru han ra chiu lhud strit tro.o

llang hoa drclr rl bdn ra chir.t tiru€ suit 5%

llarre hoa drch vu hiin ra chiu thr.r6 suit 10%

mg a**f,it* rt tt * Cf C-l

"tr, fr;irr!' bi" ,"

I'hu0 G I'(ll phdt sinh trong ky (1361 = l35l - l25i)

I)iou chinh tring, gidm tnu6 GTG-I cf a c{c ki tru.6c

[)i3u chinh tAng thuC CTG I crjra cric k.i, truirc

Driu chinh gram thu6 GTG f cua cac kli truoc

lai lgqai tur!.

\:ir dinh nghin vu thu6 Gl'G'l' phai n6p trong ki:

I hr:i (; l (;-l ptrai napiua tro,rt-,14"'g-.* ;;{ k rl, r.rrg (V dt- !,t0rl = I3f;t"-lrrl

+ I,r7l - lstil ll2l'g)

tlrui (,l(,1 rrr*a ta*rurr du:ilr rlitr ttr rrirng ti.h thanh ph6truc fhu6c trung un g

t!ulr: [ru triI v6'i thui! GTGT ph:ii tr6p rua hoat tl0ng srin ruit kinh ttoanrr cring ky tintl

thrri

'[ hu0 G'l'G'r ei]n phiii nOp troog k] (1401=lrl0al-l40bl)

3

J I'hut Gl GT chua khiu tri hdt ki niy (n6u (4t l = 1361 - l1-zt + ll:l- I38l -J.Jel <0)

I hui (i I G'I- ri6

1f! ]'o:ix

'l htr0 G'l'(;-f con duot khdu trtr chul.in k! sau ([43[ = llIl - t4ZI)

N6i d

] III

ti Tinh sd tiin phat

I 56 nga;' chdm n6p

NAN cIAI TRiNH KIIAI Bo SUNG, EIEU CHiNII

s {Ii6u chinh thdnrr tin aI5 ki khai: ilny ti ti

A NOi dung bd sung, tli6u chinh thOne iin di k0 khai: Eon vi ti€n: D6ne Vidt Nant

STT Chi ti6u ali6u chinh Mi sii

chi tiOu

sa aa k6 khai

sii aieu

chinh

Ch0nh l6ch gifra sd ali6u chinh vrii s6 dn k0 khai

I Clri Inue pltat -, ;ti6Lr di6u chinh tlng s6

n()n II

ill

Clri.tieLr didr"r chinh giAnr s0

-l]ll"dreL]1sl

l [rrrg lro-p t.lieu chrnh s6 thtri pr6i nOp (tdr o' i*; Itam -)

Page 2 of3

2 Sti phat chdm n0p (= sO thue di€u chinh tdng x s6 ngdy chflm nQp x 0,05%):

Niri dung gitii

To khai thu0

thich vi tAi liQu dinh kim:

mir,r ro kytinh thu6 da duo-c b6 sung, diAr-r chinh

TO KHAI THTIE GIA TRI GIA TANG (GTG'I)

A

K! tinh thue: Thang l2 ndm 2009

ThUd GTGT Khdng phrit sinh hoal rtdng mua, bdn trong ki (danh diu "X")

l hu6 Gl'G"I'cdn du'oc khiu tru ky tru6c chul'6n sang

l: l:'llllll::' 9't' Prr;ii nnr \iimritrt nhi'r nuoc

ILing hori, dich vu (IIHDY) ntua vio trong kj'

Ciiri tri r'ir thu0 GTGT cria hhng ho:i, dich vu mua vio

I ons sil thu[ G tGl duoc ktrdu trir ki'n]rr

l{ring lrori dich vu ban ra trong k}

llr\ug hoa, r.!ich vu bin ra lihdng chiu thu6 GTG'I'

t:irrg hoa dieh vu bf n ra chiu thu6 C'l'G'l'

l27l= llel+l-l0l+1321; l28l= lll l+t331)

I king iroa dich vu ban ra chiu thu€ suAt 0%

fLing lroa djclr vu b11I.lri1thrlYt1!

I liing hoi, <iich vu ban ra chru thu6 sudt l0%

I'ong doanh thu vir thuiS GTG'I'ciia HIIDv b:in ra

.lll -.l2rrl - l27l; tlsl = t28l)

'l'hud G l'G l' ph{t sinh trong k} ([36] : I35l - t25l)

l)iiu chinh ting, gi*m thu5 GTGT cria c{c ki truric

t l,i,, t.r,,,1, rang thue Gl'(lI'ctra ciic k)'tnrtlc

iliiu chrnir granr thu0 CTGT cua cdc k'! truoc

l0ntsalfinEGTcf-?a-ilpcriadoinrrtnilInfi lToarrlxeJTurg,

lni flgo:li tioh

Xic diilh nghia vg thu6 GI'G'I phdi ndp trong ki':

r r,,ii'<;'r'i;ilii,;ii ,iai, i*r ttniit ,ro"e.,i, *iik-h,lta,*i' t*'g ki-('iri 11r'ir!r1 ' @1

' ljrl- l-irJl -l3t)l >0, _ -._-

L-r,,,ECi t;i i.,ffi- i"-;*'*- trL rrtG.'.ng tinrr,lttanrr pri6 tr\rtth-tltr trung

u'{rx$-ro.c hir trir.r'(r.i thu6 CTGT phrii n6p cti* ho4t'tlQng siin rudt kinh doanh ciing ki tinh

hurl

l'hu0 (;-l'G'l'cdn phii nQp trong k] (ia0l:ta0nl-l10bl)

'l hu6 G'IGT chu"a khiu tril h6t ky nhv (nilu (l'111 : t36l - t22l + l37l - l38l -[39] <0)

'thud GTGT ili nghi hoirn

!'hut (;'l G'I cdn dugc khAu tril chuy0n ky sau (l't3l : Ilil - I42l)

212,C00,000

317.000,000 6,230,000,000

BLeJ ring: AldZ chir sr5 cudi trong m6 s6 sinh vi6n cua bpn Vi dq m5 si1 sinh viOn K114050111

tl,i A la "I1".

Page 3 of3

TR"TIOT{G DAr HQC KrNH TE - L,IIAT

rcroA xn roAn - r<rEM roAn Hec rci DE rug Tm - xAvr cuor Hec rci 2otz-zot3

(Chi cluqc sfr dgng Bing Ug tni5ng ff Xii todn)

Thdt gian: 90 phiit Ma A6: Ot

cAu r.1r oiom;

Cho bi6t c6c phit bi6u ducri dAy.dring hay sai? Giai thich ngin gon

1 Gie t'i phlr trQi cua Gidy td c6 gitt (trong trulng ho,p Ngan hing phit hdnh GTCG c6 phg trQi)

2 Kh6ch hAng A dung sQ titlt kiem 1.000.000.000 \rND mo tpi ng6n hdng AC tn6 chAp khoAn vay

vd duoc ngAn hdng chdp nhQn K6 to6n theo d6i sO ti6t kiqm tr6n vdo tii khoAn ngopi bang

(-1

- r Tr.\.^I n t: r- + ^,^ , A- I^:-^ -L^ ^- / A +-,:^ rnn +i rl-^ 1- t-: :i \ayr l

r L,uu5 L) jJrlu1 rvllli-ll uuvu rrEictlt rldrlll Lrtu v d.y uv\., Lrivll v l\.lj Lr9 ulairrl rudil rlslt lrlud l\ v L ulIu

e6i tac ld c6ng ty Hoang Hdn c6 tdi khoAn tai cing ngdn hing Sau khi ki5 todn hach to6n bft

4 Ngulu6n t[c quy dinh rdng mQt kh6ch hing cua NgAn hdng dang c6 nguy co ph6 sin, NH cAn

phni lfp 1 khoAn dqphdng aOi vcvi khoin ng phAi thu tu kh6ch hdng d6 ld nguy€n tic phu hqrp.

cAu z (1 diem)

rS-ifti rrrdt kho6n cho vay th6ng thuong cua NHTM (loai trA lai sau) kh6ch hing kh6rrg hi du<yc

4rirg han mOt phAn ncr g6c hoflc ncr Hi thi k6 to6n phii lim gi? NOu c6c birt to6n cAn h4ch to6n c6 triOn

quan?

cAu 3 (6 tliom)

Tai NII Cdng Thuong chi nhr{nh 9 TP.HCM, ngey 16/8/N cd cdc ngiriqp vp ph6t sinh nhu sau:

i l'lranh to6n cho Ong Nguy6n Vlrr l-r,io s6 ti6t kiqm k! h1n 6 thdng dugc 6ng 86o grii vio ngiry 1612}l, sO tiAn ban dAu khi gui vio ld 100 triQu d6ng, ldi suAt To/olndm,tai cuOi tcy.

2 Ph6t henh giSy to.c6 gi6 TOng menh gi6 1.500 triQu d6ng, thoi h4n 1 nErn Gi6 tri php trQi 50

tri0u d0ng LEi sudt 9,SYolndm LAi tre tru6c

3 Nhan duqc Uy ntripm thu tir c6ng ty vQn tii Dulng Xa ddi tiAn c6ng ty Thanh Long c6 tii

khoin t4i NH NOng NghiQp TP.HCM sO ti€n 50 triQu ddng

4 C0rig ty Tiidrrh LOc thanh to6n ti0n thu6 tii chinh dinh ki, cho ngin hing blng ili irho&n iiAn

gui,"s5iiAn tra gO f SO triQu d6ng, sd tiAn ldi 15 triQu d6ng Tron! d6, ngAn hang dA dy thu l6i

13 triQri dAng Gi6su khi h€t hpn thoi gian thu0, cdng ty Thenh LQc mua lai tdi sin ndy voi gi6

40 triQu d6ng tri bing TK tiAn gui Gi6 tri gdc cdn lai cua thu6 tdi chinh ld 50 triQu d6ng

Td Sdc niy do c6ng ty Kim Cucrng c6 TK t4i NH C6ng Thuong chi nh6nh 7 TP.HCM hii phAt.

6 KhSch r! hing y€u cAu ngdn hgng thlrc hiQn chuy6n aOi ngopi t9 Kh6ch hdng yOu cAu trich ti0n gui bing USD vi chuyAn d6i sang EIIR 56 ngopi tQ ducy c chuy6n d6i le IO.OOOUSO.Ty ge

1USD : 20.500VND lEllR : 25.000VND.

7 Nhan duqc Ui'nhiQm chi kdm LQnh chuy€n Cti tu Ngdn hang ACB TP.HCM, n6i dung cdng

ty Ho.a HOng tri ti6n mua hdng cho c6ng ty Kim Xgai sO tiAri:S,S triQu d6ng

8 na UO"g N[a nQp td Sdc linhlien mAt iao NgAn hing, td S6c ndy do 6ng ltiuyen Vdn Cucrng

(c6 TK tai NgAn hdng C6ng Thuo'ng qhi nhflfi q)

4 p\at, sO tiAn 20 triQu d6ng

9 Ngln hing thqc hiQn truy thu dugc bdng ti6n mflt sO ti6n no 10 triQu d6ng tru6c dAy ctra cdng

ty Birh Minh Sd nq niy tru6c ddy de dugc ngAn hing xu ly bing dq phong

10 Mua 15.000USD cuakh6chvdnglai,IftichhangnhAn\rNID, ty ei61USD:20.500VND

11 Giai ng1n cho c6ng tl,Thi6n Hda va5,, sO ti€n 300 triQu dAng, thcri hpn ruy.g.tlTe, l1i srlat

1,5%lth6ng, ra 1Ai f,nng th6ng, tri v5n khi d6n han Sd tiAn gi6i ngnn {YOc kh6ch hing y€u c6u

.try63 tr.a cno c6ng ty Bio Long c6 TK tpilH Ngo4i thucrng TP.HCM tdi san dim bio li

12 Cdng ry Thenh iO"

"Op Uy nhiQm chi, s5 ti0n iSO triQu dAng de tra tiAn mua hdng cho c6ng

ty A&B c6 TK tpi Ngdn hang TMCP Sii Gdn'

y6u cdu: Hach toin c6c nghiQp vU ph6t sinh trong ng1y cua ngdn hing.

Cho biiit:

- Ci*td Sdc cdn hi6u luc vi hqp ph6p, ri6ng Sdc bAo chi c6 du diAu kien ghi C5 ngay

- C)hcTK c6 du s0 du dC hPchto6n

- c6c ngan hang kh6c hQ th5ng, cirng dia ban c6 tham gia thanh toan bri tru

- llgdn hang d1r thu, dg chi vlr phAn b0 ldi vio cuOi m6i nghy

- ;1rgan hnng phnn b6 chi€t khau ve php troi gi6y to c6 gi6 vdo cu6i m6i thang

- Lii iion gui c6 ki han vn giay td c6 gi6 tinh tr6n co s0 1 th6ng : 30 ngiry.

$ff; fil,i;}X]r, vdn I{mg dcn ngan hing tat to6n so tiot kiem c6 citcthong tin sau:

-SO

- Kj'han 3 tl".6ng

- i,ai srrht g?,o/r:gim, linh Hi khi d6o h4n

- ){giy rns s6: 2215/x

Thetiqiri dirrh ctra ngan hdng kh6ch hing rut vdn trudc h4n 6p (ut g tal sudt O,zo/olthtng

Y*A,n cfu: Dlntr }fioin tu lirc khichtrdng gui tiOn d0n lirc nit tiOn Cho bi6t:

- xtli irnpg r*1 chi vi vdo cudi mfi-i ngdv /

- 'Iien lAi finh theo sd ngdy thtgc tii phrit sinh t

- 'ft nghy 1/8rx ngin hlrng thay d6i l6i sudt \o/olndrn

HET

t\ ,,.('*-n-/

t-

*i -TRAN TIIANI{ THUY NGQ{,

- -A.t i /-a.-' lzr1 (d ,'-t\Q ,- (-t,1-'-t1 /1)^ "

IA

/ / / /t /l

,l sl(,'

/\-/'( "L_X

TRI,CING DAI HQC KINH TE - LUAT

KHoA rn roAN - rrtu roAN

pn rru cr[Ia xt

Kh6ng sfr dBng tiri liQu

vT6N: Trc TOAN NGAN HANG

Thoi gian: 60 phft

BAI I (6 DrEM)

Ngiy l Sl6lxtai ngdn hing Ki6n Long- chi nh6nh (CN) TP.HCM ph6t sinh c6c nghiQp vu sau:

i C6ng ty ABC lfp iry nhiQm chi ([INC) d0 nghf trich 50.000.000d chuy6n trA cho c6ng ty

BQt mi c6 tii khoin t4i ngdn hdng A Chdu chi nhanh E6ng Nai

2 C0ng ty I"NHI| V4n Xudn ,0p ,iI nhiQm thu (UNT) nhd ngdn hing thu h0 ti6n dich vu

3 Nhfln dugc LQnh chuy6n C6 cua ngAn hang TM QuAn DOi - CN TP.HCM kdm LINT c6 n$i dung thanh to6n tiAn hing h6a cho c6ng ty ABC sd tiAn 20.000.000d

4 ]$fln <luo c tri ngAn hang Phuong Edng - CN CQng Hoa tlNT kdm h6a dcrn b6n hdng tloi

tiAn cdng ty Vincom s5 ti6n 100.000.000d

5 C0ng ty Ha Anh mua 25.000 EUR dC tiranh to6n tiAn hang cho c6ng ty Mai Kh6i (c6 TK

tai ngdn hang Ki€n Long - chi nh6nh Edng Nai), fj, gi|bdnUSD/VlrD : 21.500.

6, Nh4n duqc tu Ngan hang nhd nudc - CN TP.HCM tsang kO thanh todn qua NHNN kdm nQi dung LINC c6 sO tiAn 200.000.000d cua cdng ty Xdy l6p Vfing Tiu (di kho&n tai

_ NHTM Ngo4i Thuong - Cryfq1g IaiDrhryen-Uar-6:rgjy l/incqm

7 CdrU ".==tyOie}-EemnmirAn n6.p LTNT nhd ng6n hdng thu hO ti6n diQn cira cdng ty Phri

IvI! Hung cO iai khoan tai NH Ngo4i Thuong- CN T6n'IhuQn

ii" lvfua 5.000 USD cria kh6ch hing, tf gi6 mua USDA/ND = 20.500

9 Ph6t hanh i0.000 tr6i phitiu ki han 3 nim menh gid 1.000.000d/trdi phi6u, gi6 b6n 900.000d/tr6i phiiSu, l6i su6t gYolndmrri khi d6o h4n

YOn ciiu: Xt li va dinlr khodn c6c nghiqp vu ph6t sinh tr6n theo trinh tg thoi gian Bi0t ring:

i Ddu ngiy 18l6lx s6 du cua tiri khodn 4211 chi ti6t nhu sau:

- C0ng ty ABC 20.000.000d

- Cdng ty Kii5n tudmg 50.000.000d

- Cdng ty V4n xudn 50.000.000d

- Cdng ty Vincom 30.000.000d

- Citctii khoan kh6c dir sO du thanh to6n

2, BCn trd ti€n thanh to6n phi chuy6n tiAn theo bi6u phi cira ngdn hing:

- Ciing ngdn hang kh6ng thu phi

- .9nre hQ th6ng cirng dia bdn 20.000d/m6n

- (Khrc hq+h6ng cungjia biq 30"000dffr6n,

- Khic <tia bin: ty 19 0,3% ir"0n sC chuy6n tiAn itdi thiiu 20.000d, 6i da 500.000d)

l Ilri dich w nho thu 10.000im6n

4 Ei6u phi tr6n dd bao gdm VAT 10%

5 C6c NHTM kh6c hQ thdng ctng dia bdn c6 tham gia thanh to6n bir ;ru

6 Ngdn hdng du thu, dg chi l6i vio cu6i rnSi ngey

7 Chitit rl"ii,, vd phqr trQi GTCG rluqc phan b6 vdo cue,i thang

8 LAi ti6n gui vA GTCG tinh trdn ,o s0 1 thring c6 30 irgdy

+L44

N, Q4qt

(o

{ert,t

c *+,tz- {"; /N

Eur

BAr 2 (4 ErEM)

Ngdy 20l064f Ba Nguy6n Thuf dOn ngdn hang Phucrng Nam rut tiAn grii tiiit kiQm vA tdt todn

ffiu msnm€-n g6c 100.000.000d giri k! han 3 th6ng l6i tri sau6,89Yolndm, gui tir ngiy 2512lNI

-' Ngdn hdng tinh dg chi l6i vdo cu6i m6i ngey, n6u rut tru6c h4n thi trA ifri cho khfch

hang theo 16i su6t kh6ng kl han ld3, Yolndm.,

- Lai ti6n gui ti6t kigm tinh theo s6 ngdy thlrc tO phSt sinh

Y€u ciu: Tinh lai cta kh6ch hang vd dinh khodn tir hic kh6ch hang gui tiAn di5n hic rut ti€n

-Het-TRt oNG DA.I HQC KINH TE - LU4.T

KHoA rB roAN - rm,u roAN

BB rnr ctua xV Hec rV z - NAnt HQC 2or2-20r3 (Duqc sfr dgng tni liQu)

KE TOAN TAI CHINH 2 - Thdi gian: 60 phrit - Mfl d6: 01

Bail (7 di6rn): r.i.r,ix f iC, to ,"a, Li at, B;" Mai: k6 tJ6n HTK iheo pP k0 khaithudng xuyOn, ndp thu6

GTGT theo PP khAu tri', thanh to6n qua ngAn hdng:

1 Dem TSCD hiru hinh c6 nguyon gia oi.ooo, h-ao mdn lfiy ko 10.000 dc g6p v6n 1i6n k6t vdo cty A Gi5

tri di-roc c6c b6n d6nh gi6 lai li 55.000

2 Cty Ban urui auqg

"i,i gi,i.ziz qryen biou quyOt tai cty B v6i s5 v5n dAu tu hi6n tai ld 50.000 DAu tu

;6";;t SO-OOO vio Cty -g Cia sir'-chi c6 Cty Ban.Mai tham gia dAu tu b6 sung

_d91 "d{ - ^ ^ _ ).

3 CtyBanMai dangnimgiil 23o/oquydnbiOuquy6tt4i CtyCv6i s6vonddutuhiOntai ld69.000.DAutu

b6 sung 15.000 vio cty c Tong s6 v6n c6c nhd dau tu b6 sung dq ney 1e.150.000.

4 Cty nal^ Mai dang nirn gifi 27% quy€,n bi6u quy6t tai Cty D vo'i s6 v6n dAu tu hi0n tai 1A 67.500 Thanh

li 2}%khoin dAu tu.vdo Cty D v6i s6 ti6n.thu du'o c lA 20.000'

5 iry eun Mai dang nim giir'ZT% quyen biou quy6t tai Cty E v6i sd vdn dAu tu hi€n tai ld 77.000 Thanh

li'3|%khoAn dAutu'vdo Cty D v6'i sO tien thu duo-c ld 14.000

6 Xhan tl,Ong b6o.vir c6 tilc iuoc chia cho ndm 20xx tir Cty F_l?'i s6 ti6n.12.000, bi5t rang Cty Ban Mai mua lai khoAn dAu tu'g|1vao th6ng 8/20xx vh dang n[m gifi' l2oh qlydn biOu qr-ry6t t?i Cty F.

1.Ph6thinhb6',ng@ot6ngm6nhgi5250.000,t6nggi5ph6thdnh300.000.Chiphiph5thdnh bing 0,5% gi6 ph6t hdnh,te thanh to6n cho nhd thAu'

8 Mua 20.000 c6 phitiu qu! v6i don gi6 mua 1,15; dd thanh to6n

e T6iph6t nann:s.OOO O'pt iO, qu! v6i don gi6 t6iph6t hdnh 1,4 SDDK tdi khoAn 419 ld 37.500 (30.000

10 X6c dinh sO c6 tirc phAi chia cho c6c nhd dALr tu ld 85.000

11 Cty.Ban Mai di doi nhA xuo'ng tir.Qu4n 6 ra khu c6ng nghiQp(YZ,1o.d:.nhA xuong cfi (c6 gi6'tri quydn SDE 200.000, nguyen giapnAn xAy dung 100.000, hao mdn lfry kC phAn xA,v dung 80.000) l:iOn

tai kheng c6 nhu cAu su'dung

12 Ivl6t khu nhd cfr kh6c md Cty Ban lr4ai dang bo tr6ng (co nguyen giri 200 000 irao mi-iii itl' r':0 70'{:00) s;

srha l4i Oe Uan Tdng chi phi st'a chtla phAt sinh 30.000 (chua gdrn 10% thuO GTGT), chua thanh to6n

cho nhi thAu.

13 ph6n co so ha tAng Cty Ban Mai thuO cua khu c6ng nghiQp XYZ hi6n kh6ng sil dung hOt, Cty Ban Mai cho Cty G thu6 t.ong i n[m v6i gi6 thu6 hdng th6ng 1.500-(chua gO-

I 0'/o thu€, GTGT) Cty G cII thanh

ioan1i6,-, tr-,u6 1 n[rn Sau khi thu€ 04 th6n[, cty G kh6ng

"o nh, cAu thuo ti5p non cty Ban Mai dd

YOu ciu: Dinh khoin c6c nghi€p vu ph6t sinh nOu trdn

Bni 2 (3 diem): Trich tdi li6u k6 to6n tai Cty Hi'ng D6ng ndm 20xx:

I-Tong s6 thue TNDN dd k0 khai vA dd tarn n6p trong 4 quy: 50.000

z T6n! doanh thu theo k6 to6n: 900.000, trong d6 c6 tfi'c duo-c chia ld 50.000.

3 'f6n[ chi phi theo k6 to6n: 700.000, trong do CP khdng c6 du chfi'ng ti'theo quydilh ti39^0^00:

4 Cty Hi-ng E6ne dd *.'et h),lg giao cho [na"n hAng vd ph6t hdnh h6a don v6i sd ti0n 80.000 Tuy nhi0n

;j; ;;iU"r.c"r"a" ,a*, J"-piar sinh tranh ct.'6itlon'quan d6n 16 hdng chua duoc gini quyot ncn Ctv Hnng D6ng kh6ng ghi nhAn vlo doanh thu trong kj, Tri gi6 xuAt kho cta 16 hdng ndy lir 60.000

Ydu cfiu:

i CP tt rO TNDN hi€ru,hinh

a X6c dinh: Doanh ii,u AC tfnh thu nhQp chiu thu6; Chi phi du'oc tru-; Thu nhAp tinh thu6; 56 thuO

TNDN phAinQp rrong ndrn (thuo su6ithu6 fXnX bZS%); SO ttrue TNDN phAi di6u chinh

b t.Qp dinh krroan oo pf,an 6nh cP thu6 TNDN hi6n hdnh (phai dieu chinh)

2' cp thu TNDN ho6n rai' 10 0 a 1 r 6 ' 00d

ch6nn rc"flt?* ?r.,gio.r.,i,

a X6c dinh: Ch6nh tectJ iini viSn; Ch6nh l6ch tam thoi cluo-c khAu trt;

thu6; Tdi s6n tl-ru0 TN ho6n lai; ThuO TN ho6n lai phAi tri

b LAp dinh khoAn d0 phnn 6nh CP thu0 TNDN hsf6 lei

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TRTIONG DAI

KHOA Kf],

HQC KINH TE LUAT ToAN KrEM roAN Hg DIr kj KIEM II Nftn TRA CUOI hoc20l2 -2013t<V

(Kh6ng duo-c su dung tdi li6u ngoai tru

bang hC th6ng tdi khoan )

Mdn: KE TOAN l'AI CHif{H 3 Thd.i lu.crng:60 phirt

Via dd:: 0t

khAu trir' Trong th6ng 5,Al c6 rndt s6 tinh hinh kinh 16 nhui sau:

1) Ngdy l/5N ky h-op d6ng nhAp khAu 16 hnng A( 100 ohi6c ) v6i tri gi6 60.000 USD, thanh to6n theo piruong thric L/C

16 hA.ng Cung ngdy DN COMtrX dd trich tiAn VND tt tdi khoin ti6n grii \TlF) rnua USD ti6n hanh kf qu!

Tli gi6 ni6m y6t tai ng6n hiLng ,,21s ngdy 3/5,rl.l }i:

Il6n ra : 20 200I'1/USD

3) NgAy 5/-5lN r.r.rua 500 chi6c hdng I3 voi giri :nua clA c6 lhu€ GTGT 1Tok:110IA0.000d, ti6n hirng chLra thanh tohn , chi phi vAn chuy6n: 5 250.000d ( trong d6 thLr5 GI'GT 5%) thanh toAn biug

ti6n tam ilng, hAng h6a dd v6 nhAp kho ,lii

4) Ngdy 6/5,N mr,ra 1 000 chi6c 16 hdng {J r rii iton gi6 dn c6 thuC (ifGT 10%: 1.100.000d/c tiAn hAng

ri,i-it, Iili,iig h5;i ;1li v6 nhip lilii, i'il

5) )'Igdy 8/5,N xtAt kho bdn 500 chi6c hAng hoa C v6i clon gia bdie: 3.300.000c1/c ti0n liirrrg chua tharlh tofur 'fheo hop_ d6n6! lnua b6n n6u trong vdng 10 ngiy mi ngu'di mua thanh todnliAn se

rluo-c hu'ong chi6t khAu thanh t6an: 2Yo/s1,liln thanh to6n

6) Ngdy 9i5 Mua.500 chi6c hdng h6a D voi tri gi6 ho-p c16ng ld : 550.000.000c1 1 dd bao g6m thu6

GTGT 10% tiAn hdng chua thanh to,{n .,'i 301 chi6c heng h6a E tLi giri hop ciOng : ::"0.000.000d (

dI bao g6rn t1-ru6 GTGT 10% ) tien hdng thanh toan Uing ti6n rnit CA 2 hirng h6a niy di cing

chuy€ri 6 t6 v4n chtry6n r,,;i chi phi vinlhuy6n ln: :2.500.000d ( trong d6 rnue C;fCf 5%) chrra thanh tci6n ti6r-r Trong ho-p d6ng vAlr chuy6n , ndu tlianh to6n ti€n ptri van chuyin trong vdng 10

ngdy kQ ti ngiy hAng h6a 16n xe sE c1i-roc liulnig cniet mAu thanh todn Zil, lsd iiOn thantr todn

( bi€t rang ti\u thtic phiin b6 chi phi t,dn chq,it ; tlrco tri gii lJ ttirng )

7) Ngdy 10/5,N ky ho p d6ng xu6t khAu l6 hAng B vo'i gi6 tri ho-p d6ng >ruAt khAu ld: 70.000 tISD thanh todn theo phucrng thilc L/C

S) Ngdy.l 1/5 b6n ngay 200 chi6c hdng h6a D v6i giri : 330.000.000d tr6n du'dng vAn chuyOn vd dd thu bine.ti6n tnf,t sau khi xuAt h6a don GTGT vd oho ngu'rii nura huong chitil fnAu tlianh to6n ld :

2'/r/s6 ti6n dd thu du,o-c

9) Ngdy 12l5N nhAn du'oc thdng b6o cua ngAn hlng v0 vi€c ngAr hdng r15 nhAn du'oc b6 chung ti'

ci'ra 16 hdng A NgAn hdng ydu cAu doanh nghi6p ndp ti6p phh tien 80% I tn giit 16 hdng DN

COMEX dd trich tii:ri gui ngAn hing mr-ra LII D Ce lri,r, ihu tuc ihanh to6n Cirng ngdy nglin hairg

c16 hoAn tAt thn tuc thanh toin tidn Jo ngudi bdn va rig.rOi ban di gu'i thLr th6ng b6o d5 ,nan Au

tien

T! gie ni6m y5t tai ng6n hdng vdo ngdy 12l5,N Li:

B6n ra

20.10od/ust)

:20.5OOdtuSD

:20.700d/USD

1/2