Nguyễn Ngọc Phan Văn

1. DAp AN DE THI KET THUC HQC PHA.N KE ToAN HCSN- HPI
MAhoc ph§n: KTSN2331 s6 tin chi: 03
Khoa: 2 D~I HQC CHiNH QUY
ThM gian lam bid: 90 phut (khong k@thot gian giao d~)
Ngay thi: / / Sfr dung tai li~ll: khfmg
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Call 1: (3,0diim) lJjnh khoiin ki todn cdc nghiip v(l kinh ti ph at sinh (Dvt: dang)
(lOdk*0,25diimldk = 2,5 diim va 0,5 diim tinh gia xudt)
1.Nhap kho v~t lieu, dung cu mua ngoai: Chi phi v~n chuyen:
NQ'TKI52: 8.800.000 NQ'TK661: 3.300.000
NQ'TK 153:
C6TK331:
31.350.000
40.150.000
C6 TK 111: 3.300.000
2. XUdtv~t lieu, dung cu sfrdung:
Don gia xuat kho 4.490.000 + 8.800.000 ' ,
= = 443.000dong/tan
v~t lieu X 10+20
Tri gia v~t lieu X xudt kho: 18tdn x 443.000d6ng/tdn = 7.974.000 d6ng
Don gia xUdtkho = 20.000.000 + 31.350.000 = 2.054.000d6ng/chi~c
dung cu Y 10+15
Tri gia v~t lieu x xUdtkho: 12chiec x 2.054.000d6ng/chi~c = 24.648.000 d6ng
NQ'TK 661: 32.622.000
C6 TK 152: 7.974.000
C6 TK 153: 24.648.000
DT NQ'TK 005: 24.648.000
3.Nh~pkhAudung cu Z:
NQ'TK 153: 445.200.000
C6 TK 331: 424.000.000
C6 TK 333(3337): 21.200.000
Thu~GTGT nhap khau:
NQ'TK311(3113): 44.520.000
C6 TK 333(3331): 44.520.000
4. Bao hong dung cu:
C6 TK 005: 17.000.000
5. Xudt dung cu thanh I"}:
NQ'TK337(3371): 8.000.000
C6 TK 153: 8.000.000
Thu thanh I"}:
NQ'TK 111: 3.000.000
C6 TK 511(5118): 3.000.000
Chenh lech be,sung quy:
NQ'TK511(5118): 3.000.000
C6 TK 431(4314): 3.000.000
KTNN-KTHCSN-E>HCQ MD06112015002 - TRANG 3/2

2. Can 2: (3 di~m)
* L(ip Biing thanh 100inliJn luong (4 dong * O,5tli€mldong = 2 di€m):
BANG THANH ToAN TIEN LUONG
Th' 041Nang Dvt:d6ng
Luong he s6
Nghi vi~c
T6ng cong
TT Ho va Ten HS H~ s6
Tyl~
kh6ng
BHXHtni TLva
hrong PCCV
PC Thanh ti€n
h.luong
thay hrong BHXH
TNVK duqchuang
1 Nguyen Cirong 6,38 0,50 10% 8.703.200 8.703.200
2 L€ KMnh 4,06 0,40 7% 5.488.030 5.488.030
3 TrAn Thi Hoa 5,02 5.773.000 5.773.000
4 Dao Thu Huong 3,00 3.450.000 3.450.000 3.450.000 3.450.000
CQng 18,46 0,90 - 23.414.230 3.450.000 3.450.000 23.414;230
Cac khoan khau tnr
T6ng cong TL va BHXH con
BHXH BHYT BHTN Cong dirocnhan
696.256 130.548 87.032 913.836 7.789.364
439.042 82.320 54.880 576.243 4.911.788
461.840 86.595 57.730 606.165 5.166.835
- 3.450.000
1.597.138 299.463 199.642 2.096.244 21.317.987
*Binh khoiin ki loan cdc nghi?p V{I kinh Ii (4dk* O,25di€mldong = 1di€m):
L Ti€n luang phai tra: 3. Cac khoan khau tnr luang:
NQ'TK 661: 19.964.230 NQ'TK 334: 2.096.243
C6 TK 334: 19.964.230 C6 TK 332: 2.096.243
2. TrQ'eAp BHXH phai tra:
NQ'TK 332: 3.450.000
C6 TK 334: 3.450.000
4. Tra luang cho NLB bang TGKB:
NQ'TK 334: 17.867.987
C6 TK 112: 17.867.987
Can 3 (4 di~m)
1. Ghi VtlO saNh(il kf chung cdc nghi?p V{I kinh Ii (20dk*O,2di€mldk = 4 di€m)
NH~TKYCHUNG
Thang 12lN Dvt: 1.000d6ng
Ngay Clnrng tir
S6 hieu
S6 phat sinh
thang S6 Ngay, Di6n giai
TKDl1 Ng C6
ghis6 hieu thang
S6 trang truac chuyen sang xxx xxx
01112 671 01112 Thu tien ban ho so moi thau 111 20.000
511 20.000
04112 444 04112 Chuyen tra no cho cap diroi 342 22.000
BT C6 TK 008: 22.000 461 22.000
KTNN-KTHCSN-DHCQ MD06112015002 - TRANG 4/2

3. 06/12 12 06/12 Tien luang phai tra cho CCVC 661 332.000
334 332.000
08112 12 08112 Trich BHXH, BHYT, BHTN 661 65.280
KPCD vao chi phi 332 65.280
08/12 12 08112 Khau tnr BHXH, BHYT, BHTN 334 28.560
vao luang NLD 332 28.560
10/12 986 10112 Tra tien rnathau, thuong thao 511 8.000
hop d6ng III 8.000
12112 03 12/12 TNTT phai tra cho CCVC 661 75.000
DT C6 TK 004: 75.000 334 75.000
12/12 445 12112 Tam ling cho nha thau 331 200.000
DT C6 TK 008: 200.000 461 200.000
14112 446 14/12 NQPBHXH, BHYT, BHTN 332 88.400
DT C6 TK 008: 88.400 461 88.400
14112 447 14/12 Chuyen luang vao TK TGNH 112 378.440
DT C6TK 008: 378.440 461 378.440
16/12 461 16112 NH da chuyen luang cho CCVC 334 378.440
112 378.440
18/12 02 18112 Nhan MMTB ban giao illnha 241 4.400.000
cung irng 331 4.400.000
18112 02 18112 Thanh toan tien v~ chuyen 241 13.200
MMTB 112 13.200
21112 04 21/12 Ban giao MMTB cho cap diroi 342 4.413.200
241 4.413.200
28/12 HS 28/12 Cap duoi dua vao sir dung 661 4.413.200
MMTB 342 4.413.200
Cong chuyen sang trang sau xxx xxx
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KTNN-KTHCSN-BHCQ MD06112015002 - TRANG 5/2