Đáp án đề thi kế toán quản trị hutech,

MS etk (Niu co) :

I

BAPANBETHI HOC KY I. LAN NAM HOC 2012-2013
>IHDr. MK'l"SM OHf ll-HM
E TOAN - TAI CHiNH - NGAN HANS

Doanhthu
Bienphi
Sodu1damphi
Dinhphi
Loinluian

Man thi

: KE TOAN QUAN TRI

Ma mon hpc

:

S6 DVHT/TC:...3...

SO CAG KET QUA KiNH 03ANH
Tyle
Donvi
Tongso
40,000
800,000,000
25,000

500,000,000
15,000
300,000,000
200,000,000
100,000,000

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

100.0%
62.5%
37.5%

533,360,000 ct
266,640,000 [t

LN tang

14,000
392,000,000
300,000,000
92,000,000
40,000,000
52.000,000

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
42 500 rt/sn

56 ehr dam phi" dan v| PA m61= 15.000+3.000-1.000 - 3.000
Tong SD OP PA nidi - 20.000'1.4*14.000
Tong SD DP PA hien tai
SDBPtang
Binh phi tang

d
tl
a
d
a
d

DLT TOAN MUA HANG (dvt: sp)
Chitieu
5L cantieuthu
SLtonCLioiky
SLtondauky

SLcanmud
Dongiamua
Tngiahangmua

thang5

thang4
20,000
2.400
2,000
20,400
20,000
408,000,000

thang6

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

Qui2

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

448,000,000

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

BANGSOSANHfdvt. trd)
X
Dcanhthubanthanhpham
Doanhthutaidiemphanchia
Doanhthutangthem
Chiphitangthem
Ketquasosanh

$? tnff>
Y
680
600
so
70
10

Z
800
700
100

120
(20)

950
800
150
90
60

f\ uurs

f&f'c JimZ


KMOA/BAN Klv. H)AN- I \ CHJNll- Mi (lf (Ncm-.il :

/32~ 1J S i|" b I,--.,' ) @@"@ ? .f
i

&L

Ngi'iiih/LOp :diCKT
Mon thi
: KIT. TOAN QUAN TK1
MB mon hoc :
S6 DVIH/IC : .1
I hoi yi;m Lull bLii: 911 phl'il

"U ! ...

@ .,

STT

i, ,,,n nh.1.11 l

H.i.i - 4 .v l\ .-Ho n.,iS ly ^

SAN X11A 1 SAN PI AW
%t HOAC M
CH1 TIEH

3

san pliam tronyiItliiil;
Ml C UCU lllLl
lam SX 75% mire- I 1
i.mgsun p
kl ungsan r Him SX 25"-., llvj s;,i

1

Kli ,i Iliuiius n philm am sail MUU

1
2

II O('O

2-1. ino

2s (10(1

7 SHI)

1X inn

21 (Kin

7. Kill

SI111

nun

I()U

CONC QL V l\

T.I

T.,2

T.l l

1.10

h .01)1)

31.000

-1
I
<@5.nuo

-' 5(i(i

! Dir lo;in llui lien lung tilling va (juy i > .
C oiig (y A

1

klu'.i liwiij! sun ph. m lici.1 [liu (('an

2

Doll ui:i kin I c.'ii s

(i.i 10
24".(l U.I ,0

Doanh soban

10.1 in

12 100

Nok\ i-uoc
riui ngin li-ongLlu'l
5

0.0 )0

2 l.u

,

2H ()(K)

(i. 000
.Ouli
1.2-1 1.0') .(inn

2o.i ill

in

20000

20O.OO0.I >0

-ISn.ouoi] in

onn.oun

I4.|.(.i()('.i )U

120.Ond.n Id

2^M nun.ouli

SO.OOO.i 111

\ >2 (H)(l010

22-1.0(10,011(1 jn:.ooo.ooo

Ton" con Ihu

2.00 .nun
.(inn

4V

::i uOn.ooo
512 ono,(nni

1,IMS,0(1(1,(H)()
|.li4S.nUli.()i)l)

33(1,0110.(10(1

l)n na pliai ilui .> I I - '

2.1:i
TflllLLs,V
1) i:inh ll u i 12 O0( sp \ 500)
1 irliiOn phi( 2 0 10 \ 5001
Si tin J, iiph

Diin -.i

T> l! i' i

0(1.(1(1(1.()()[)

7,5(1(1.01)

100

s4.(.)i)0.(i(.n)

4,500.Oil

Ml

3
3.1HI0.00

40

27,000.000

T I'rdinh phi

q.ooo.fioo

I.i inhu; i
Tinh Siin luoii" v;i illhu lion von

O
[

=

Soclu'diiin pin' Dvi
~_ DT = Qxl
"I

(iiam jiiii hiin 5O0ct/Sl\ jjii'i ban miYi
Q

=

, .UUU.lHJU

Uinh phi*
7,500

+@

7.500

V

7.^00

15.00(1 17.000 --1.500)

37.500.000

27,000.000

Trit tlinh phf

10.500.000

Lo"i nhuan

>),000.000

[ o'i nlumn cCi

1,5011,(10(1

I.n'i lilnifm Uinji

Tcb-YLphi q*>r
cj/eao

67,500,000 <1

(MM1)

15.(MMt

Mii'c so du r
idm phi

2-Zf
e

(4.500)
O.CjOO

7 5C0 000

QV ^ iv

CONC

.12

T.Ill

T )

CH.-F. ITF.AU

STT

|V-n ii linlv VN1)

1MI TIWN THII TIEN BAN HANG


Mi'fc so difdiim phi'

15.000 (7.5(10 - -1.500 =

Tiif djnh pin'

45.ood.nno
3-1.500.1)00

Uf'i nlniiin

ICI.5OO.O(1U

LQ'i iihuSn cii

9.000,000

Lo'i nluifin tdnp

1,500,000
(iijin tiij hiin 20(kl/SI>, jiii liiin mn'i
rlun^ phi (|iiiiii^ can

OOU

Onu)

7.1(10

3,000.000

Oinh pin mo'i

27.1)00.000

MiiV S(Vdu1 dam phi

15,000

4- .3.000.000

3d.000.000

.300 @1.500
(7

42.000,000

Ti-iV djnli phi'

30.000.000

l.oi nhuijii

! 2.000.000

\ (\ [ilim'in ffi

').OOO.ihki

I.o'i nliuan tan<>

.1.(100.000

HANG TONC HOP CAC PHI ONG AN KINII DOANII

Doilnh lui '

Bijn phi

so dird;ini phi

Dinh phi

Loi nhti:in IMu; riii llii cho 1 II..N

Hifn cni

90.000.000

54.000.000

56.OO0.000

27.000.000

2;i

9.000.000

105.000.000

67.^00.000

57,500.000

27.OOO.000

10,500.00(1

1 12,500,000

67.500.O0O

45.000.000

2b

5-1.500.000
II).5(>iU ]()
67,500.000 42,000.000 30.000,000
12.000.000
Qua b:iug n:iy tn th3y donnh ughiep ncn ebon phuoii" an 2c vi co lyi nhiiau cao nhal la I2.000.0U0

2c

109,500.000

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
Lai nhuan cua I san phiim

-I.--00
720.000

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

3.00(1

24(1

3.000

2.000

p

h,740 |

7.?00

(") (.

6,750

\ ;i> tluroiiu \ u M;iy (lonnli nyliiep ncn fhyv liicn
Nju\ .11 ih,my !o njin ji) 1 .i
Du.vcl

Giiio \ icn in ilc

liS'Triiih i\

&?$%@

A nil

.)

71
13


iJ.

"" ' "" "2,'5
1,0d
d

BM01a/TT07.1

DAP AN BE THI :

Nganh/L6p

LAN :

NAM HOC : 2013 - 2014

: 12HKT04,05 & 12HKT08

Mon thi

: Qtian trj rui Ro tai chfnh
Mamon hoc
:
S6 DVHT/TC: 3
Ngay thi
:
KHOA KT - TC - NH
Thai gian lam bai: 90 phut

BAP AN 1
Cau l

Noi dungdapan

Diom

yi

TinhF ban kyhan 6thangcuangan hang
- F (USD/VND)=21.359
THI: Khi daohan, thirchienhapdongkyhan, cong
ty phaitrakhoantien quyranoi te la : 21.359x

1,0d

y"2

1,0 d

250.000 = 5.339.750.000 VND, Cong ty bi !6 so

voi khongchu(longquan lvrui ro motldioantien la
152.250.000VND
TH2: Khi daoIian, thuchien hopdong ky han, cong
typhaitra khoantien quy ranoi te la : 21.359x
250.000= 5.339.750.000 VND, Congty Inrong
khoan chenh lech sovdi khongchu dongquan lvrui
ro motkhoantfen la72.750.000 VND
Cong

2,0d

Cau 2
y.i

y2

Dan luan vathietIce so lieu
Tinhtoan vasosanhgiuahai giai phapchudongpliongngua

2,0d

va tha noi. Ve do thi bieu dien.

Cong

3,0d

Cau 3

yi
y2

Giatrj Calloption la20.75
Thirc hien kinh doanhchenh lecli gia 6thai diem daohan, tai

l.o d
1,5 d

hai nuttang va giam.

Cong

2,5d

Tinh hai tham s6dl =0^4287 vad2=0.1548

0,5 d
\S)~&

Gia tri Putoptiontheo mo hinh Black-Sholes la 8,235
Giatrj Put Optionduavaohapdongicyhan la7,964

1,0 d
Cong

TONGDIEM:

NgirM duvet dap an
(It}1, ghi ro ho ten)

?/ /<' 04*

10,0 d

TP.HCM, ngay 20 thang 10 nam 2013
Ngirtri lam (tap an

ThS. Chdu Van Thircmg


' "~4

BMOlc/QTOl/KT

MI 1TPPH
OO g E'U'O

DAPANDETHIHOCKY1NAMHOC2013-2014
Nganh/Ldp :12HKT06, 07

DAI
HOC KY THUAT
CONG NGH6@
TP.HCM
-*-Ji
@

, , tin
., @

Mon

r\ ' tri
* @ mi
<@
'@ chinh
i' l
: Quan
ro tai

Mamonhoc

: 461037

KHOA/Ke toin tii chinh ngiin hang

S6BVHT/TC: 3

Jm ^ ,4m m. gQ ?m
Ma dg (N n co) : 1

y2
y3

Bigm
0,5

N6i dungdapan

Cau l

Giongnhau: Hapdonggiaotrongtuong lai, congcu phong
nguaruirotai chinh
Khac nliau: so sanhtheo 12tieu chi: Loaihopdong,Thaihan, '@"
Tri giaHD, (theobangchitietdinh kem)
Cong

2" ""

3

Cau2
Theobangchitietdinhkem

y2

3.840.000 d(Theo bangchi tiltdinhkem)

3

Cong
Cau 3
Fm= 19.640
Fb= 19.884
GiatrichuyengiaocuaSaigonimex: 1.767.600.000VND
Giatrj chuyengiaocuaCholimex: 1.988.400.000VND
Y4

1
1

1
1
Cong

t6ngdiem

10

Ghi elm: Diem timg y co the le TP.HCM, ngay 30 thang 9 nam 2013

Ngu&i duyet dip an

yff
it
io iJtO^?

(ky, ghi ro ho ten)

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

7S. Nguyen Xndn Tung


BMOlc/QTOl/KT

Cau 1:
Hopdonggiaosau

Hop (longkyhan

Tieuchi

Loai hgpdong

GiOangan hangvakh. hang

Dugctieu chuan h6a ciiaIMM

Then han

Batky thai han nao

Vaothen han nliatdinh

Tri giaHD

Rat Ion(> 1 trieuUSD)

Nho

Thoathuanan

Khach hang phai duyUi so du1toi thieu tai

toan

ngan hang

Nguoi giao djch phai duy tri tien
kyquytheo%giatr
i HD

Tlianli toan

VaongayHD daohan

Hang ngay

Tren 90%HD ctuocthanlitoan ldii den han

Chua t6i 2% HD dugc thyc hi@n
chuyen giao ngoai te, thudng
thuong thongquadaohgpdong

Rat Ionkhi motbenlihongthirc hien HD

ft xay ra. Rui ro co the xay ra

ti@nte
Thanhtoan sau
ciing

Ruiro

gifranliamoigiaivakliachhang
Yetgia

Cac NH yetgiamua-ban

KieuchauAn

San giaodichyetgia
KieuMy

NgoaiteGD

Tatca cac ngoai te

Gicri hanmotsongoaite

Tygia

Co d|nhtrongsuotthoilian

Thaydoihangngay

Hoa hong

Chenh lech gia mua-ban

KH tranhamoigiai, SGDthuphi

Cacbentirthdathuan
QuychS

Sogiaodich quydjnh

Can 2:

Ngay

Giaco
phieu

Lai (16) hangngay

Gia tri trong

TK ' bao

XYZ

chung(dong)

28/2

80.000

1.000.000

1/3

S9.000

100(89.000-80.000)

1.900.000

2/3

90.000

100(90.000-S9.000)

2.000.000

3/3

80.000

100(80.000-90.000)

1.000.000

4/3

77.000 100(77.000-80.000)

Ghi chu

700.000
Giatri xuongdirgi 0.8trieu,
phai kyquythem 300.000 di
dat 1 trieu


BMOlc/QTOI/KT

5/3

70.000

100(70.000-77.000)

300.000

Giatrjxuongdirdi 0.8trieu,
phaikyquythem 700.000 ii
ctat 1 trieu

6/3

77.800

100(77.800-70.000)

1.780.000

7/3

77.600

100(77.600-77.800)

1.760.000

8/3

78.200

100(78.200-77.600)

1.820.000

9/3

88.600

100(88.600-78.200)

2.860.000

10/3

98.400 100(98.400-88.600) 3.840.000


BM02a/QT01/K.T

DAP AN DE THI .AhA LAN : NAM HOC 2013- 2014

Mon thi

: KE TOAN T_Al Cf
lNH SAN XUAT
f

Mamonhoc

:

KHOA/BAN KT- TC- NH
Thai giaii lam bai: 90 PHtlT
Ma tie (Nlu eo) : 01

STT
1

2

3
4

5

6

7

8

Dinhkhoan

So tien

No'TK621A

150,000,000

NOTK621B
CoTK 1521
NdTK621A
N(JTK621B
CdTK1522
NaTK627
CoTK 153
NdTK622A
NcsTK622B
NdTK627
NaTK642
CoTK334
NcjTK622A
NNNdTK642
C6TK338
NdTK627
NdTK642
C6TK214
NdTK627
NdTK 133
C6TK331
NdTK627
NdTK133
C6TK 153

180.000,000

330,000,000

4,000,000
6.150,000
10,150,000
6,425.000
6.425,000
60.000,000
90,000,000
6,000,000

90,000,000

50,000,000
206,000.000
23% 13.800,000
23% 20,700.000

6,000,000

23%

60,000,000

1.380,000

50,000,000 23% 11,500,000
47,380.000
14,000,000
8,000,000

32,000,000

20,000,000
2,000,000

22,000,000
2,300.000

230,000
2.530.000

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

SPA= 50,105,000

* 60000000

20,042,000

-20,042,000

30.063,000

150000000
SPB= 50,105,000

Tap hdp chi phi
NCo TK 621A
Co TK 622A

C6 TK 627A

247.842,000

154,000,000
73,800,000
20,042.000

S6DVHT/TC:2


BM02a/QT01/KT
Tri gia sail pham d3 dang cuoi ki
8.000.000+

154,000,000

* 100

8,100,000

ionn+ ioo
T6ng gia thanh san pham
8.000.000+247.842.000-8.100.000=

247.742,000

Gia thanh ddn vi ciia sail pham
247,742,000

= 30.391

1900
9a

N0 TK 155
Co TK 154

247,742,000
247,742.000

Tap hdp chi phi
N0TK 154B
CdTK621B
C6 TK 622B
Co TK 627B

326,913,000
186.150,000

110,700,000
30.063,000

Tri gia san phSr
a dd dang cucfi ki
4.000.000+

186,150,000

* 100

11,884,375

1500+ 100
Tong gia thanh san pham

319,028,625

4.000.000+326.913.000-11.884.375=

Gia thanh 66n vi cua san pham
319,028,625

=212.686

1500

9b
10a

319,028,625
N0TK 155
319,028.625
Co TK 154
Nd TK 632 33430
C6TK 155A 33430
NijTK IjI

._.

193.600,000

C6TK511A 1,100 160,000
C6TK3331 176,000,000 10%

176,000.000
17,600,000

Ncf TK 632 297760
Co TK 155B 297760
NijTK131
385.000,000
C6TK511h 1,400 250,000
350,000,000
C6TK3331 350.000,000 10% 35,000,000
TP.HCM, ngay iOthing . AO. nam 2013
Ngiivi duyet dap an
(ky, ghi ro ho ten)

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


=HTTKT!B2-1

BM02.VQT0I/KT
DAP AN BE THI 02 LAN 1 NAM HOC 2013-2014

ga a eg ITC#**IJ
i ^y, ) 11 %3 I C%#n

Nganh/L6p
Monthi

K
Mamonhoc

KHOA/BAN KT-TC-NH

: Ke Toan 11LCKT13
: He Thong Thong Tin Ke Toan
:

S6 DVHT/TC: 3

Thai gian lam bai: 90 phut.

Ma di (Neu co) : 01
Diem

Noidungdap an

cau i
=KT!F7

B12
D12
E12
F12~

H12
112
J12
K12

=SUMIF(INDIRECT(SDD!$C$3),B12&"*".INDIRECT(SDD!$E$3))
=SUMlEaNDmECT(CT!$H^^
=SUMIF(INTJIRECT(CT!$J$5XB12&''*'\ NblRECT(Cf!$i$5))
=MAX(F12-D12-E12,0)

=SUMIF(INDIRECT(CT!$H$6),B12&"*",IND1RF.CT(CT!.1;1$6))
=SUMIF(iNDiRECf(CT!$J$6)312&-'*";iNDIRECT(CT!$I$6))
=MAX(G12+I12~H12-J12,0)

=HTTK1!$D$2+ROW($A$12)

0.5

B19

=SUM(I$12:H18)

0.5

119

Cong

5

Cau 2
@131103

=VLOOkUP(H6,INblRECT(SDD!F2),2,6)
=kf!F7

"

=KT!H7
=MATCH($H$6.INDIRECT("CT!"&ADDRESS(D16+1.8)&":"&

ADDRESS(CT!$J$2.8)).0)+D16
=MATCH($H$6,INDIRECT("CT!-'&ADDRESS(bl6+1.10)&":"& .

D17
E17

ADDRESS(CT!$J$2,10)),0)+D16
=MIN(iF(ISNA(BT7icf!$J$2,B17),IFaSNA(C17).CfiSJK.Cf?)'")
=INDEX(CT,D17,3)

=INbEX(CT.D17,6)
=IF(INDEX(CT,D17,8)=$H$6.INDEX(CT,D17,9),0)
"=IF(iNbEX(CT|Di7J0)=$H$67iNDEX(Cf,Di7,9)^6)

"

"

=COUNTIF(INDIRECT(CT!$H$6),$H$6)+COUNTIF(INDIRECT
F21
(CT!$H$6),$H$6)+ROW($D$17)
Cong

Ghi chit: Diem ticngy co the le den 0.2i
TP.HCM, ngay 23 thaiig 10 nam 2013
Ngir&i duyet dap an
(kv, ghi ro ho ten)

Ngir&i lam dap an
(ky. ghi ro fO ten)

5
10


DAP AN DE THIHKI NAM HOC 2013 - 2014
>W EslllpoOOnoiighSTpHCM

Nganh/Lap

: 12D2KT + 12LCKT01.2

M8n thi

: TAI Cf
lNH DOANH NGHIEP 2
f

MSmSn hoc

: 461042

S6BVHT/TC

:3

@M

KHOA KT - TC- NH

Thai gian lam bai : 90 phut
Ma 46 (Neu co) : 01

i

NOIDUNGDAPAN

Cau

Dig
m

1
0

1

2

3

4

5

6

75,000

V8ndautirNX

48,000

V6nBTMMTB

0,25

Doanhthu

280,000

308,000

338,800

372,680

409,948

Bienphi

168,000

184,800

203,280

223,608

245,969

Dinhphi

80,000

80,000

80,000

S0.000

80,000

Tongkhauhao

34,825

23.S90

16,705

12,937

11,321

0,5

EBT

-2,825

19,310

3S,815

56,135

72,658

0,25

EAT

-2.119

14,483

29,111

42,102

54,493

0,25

sl",V32'70
r\ v03S,

t

NWC

17,000

17,000

CLNWC

17.000

0

0

17,000

0

17,000

0,5
17,000

0

ThanhlyNX

0,25

0
9,000

GTCLNX

-1,678

Lai/lotirNX

10,678

0,25

6,000

0,25

4,169

0,5

Thanh Iv

MMTB
Thudphaincip

0,5

? ' "S*)''

NPV
MIRR

12,484

Cont;tynendautir

0,25
0,25

16.75%

3,0

2

Nhucauhuydongvon benngoai (AFN)

2.74

Ctyquyetdinhtangno1dai han dedapirngnhucauvon

4.74

3
NPV kyvong

-6,678
\ 6~ .'

NPV kyvong

-2,630


0,5

Cty khong nen thirc hif n dy an

Tong cong | 10-0

(o/H W*$

%

/!
01 ra &

TS. S'km JIa) Marik


1d

BMOlc/QTOl/KT
BAPANDETH1 HKJ LAN ....NAM HpC 2013-2014
Sal hpo Gilng nf
ihC Tp.HCM

Nganh/L6p

: 12HTC02

Mon thi

: Hf thong thong tin TCNH

Ma mon hoc

: ...'.

S6 DVHT/TC: 3

KHOA KT-TC-NH
Thoi gian lam bai: 90 phut
Ma de (N6u co) : I

Cau 1

yi

Noi dungdapan

Diem
0.5 d

D5=10; D9=FV(D8,D5,D7,D6,D10)

y 2"

y3

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

0.5 d

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

0.5 d

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

0T5d

y4 "

Cong

7f
T2

D20= NPV(Di'9,Ei"8:li8)+D18

""

""

26
'

I d"

D22= D20
E21-121 = 10%-14%
Row inputcell : D19

C6ng
y1

E38 =E33*E35*E36
E39= E33*E34*E36
F38=F33*F35*F36
E39= F33*F34*F36
H33=E33+F33+G33
E41=E38-E39-E40

Yd

H41=E41+F41+G41
SetobjectiveH41 to max
Bychangingcell E33:G33
H33 = 55
G33 <=25
E33<=15
E33:G33 >=6
E33:G33 =integer

2 d """"

Cong

yi

4
D90=CORREL(D83:D89.E83:E89)

E90=CORREL(F83:F89,G83:G89)
F90=CORR L(D83:D89,FS3:F89)
y 2' '
D9i=VARP(D8"3:D89)
D92=STDEVP(D83:D89J
E91=VARP(E83:E89)
E92=STDEVP(ES3:E89)

1d

Cong

TONGDlf
iM:
Ghi chu: Diem ti'mgy co the le den 0,25

2(1
10a

"



P

Maae (Neu co) : 01

BM02a/QT01/KT

HUTECH

DAP AN 0E THIHK I LAN ....NAM HOC 2013 - 2014

Nganh/L6p
Mon thi

: 11D2KT02 10 l/l: KE TOAntAI CHINH 3

Ma mon lioc

: 20753121 S6 BVHT/TC: 3

flfll HOC KY THUAT CONG HGHg TP.HCIVI

KHOA/BAN KT - TC - NH

cau l

Thai gian lam bai: 90 PHUT

Ngidungttapan (DVT: 1.000D)

N2412/C152:200.000
N2412: 3.000.000, N133: 300.000

C331(AD): 3.300.000
N24J2: 128.000

y5

C334: 50.000, C338: 11.500, C214: 16.500,
C141: 5.000, Cl12: 45.000
N211: 3.700.000.C138:28.000/C241: 3.728.000
N441: 1.110.000,N414: 1.110.000.N415: 1.480.000
C411: 3.700.000

N331(AD)/C112:2.800.000
PhaniSnhvaosadotaikhoan

iem

0,25
0,5
0,5

0.5

0,5
0,5
0,25

Cau2

Y1

Y2

N1567: 650.000+24.000+26.000=700.000
N133: 65.000+2.400+2.600=70.000
Cl12: 741.400
Cll1: 28.600
N1567: 150.000,N214: 150.000
C217: 300.000

Ni54: 50.000

0,5

0,25
0,25

C152: 30.000,C331: 20.000

Y3
Y4

Y5

N1567/C154: 50.000
N228(M): 100.000+5.000
C112: 100.000; Cll1: 5.000
Nl12: 2.000.000
N228: 2.250.000
C223: 3.750.000
C515: 500.000

N632/C217:200.000
Nlll: 120.000
N131: 300.000
C5117: 350.000
C3331: 35.000
C3387: 35.000
N121: 10.000
C112: 8.800;C3387: 1.200

N3387/C515:200
Can3
MiicdirphongnamN+l:
3.500x2.000+9.000x6.000=61.000.000

0,25

0,25
0,5

0,25
0,25

0,25
0,25

0,5


BM02a/QT01/KT

N635/C129:1.000.000

0.5

Cau4

Yl

Y2

N112:

0,25

C41111: 10.000.000.000
C4112: 1.000.000.000

N4112/C111: 50.000.000
N214: 145.000.000
N3533: 5.000.000
C211: 150.000.000

0,25

Nlii/C3532: 12.000.000

0,25
0,25
0,25

N911/C421: 1.500.000.000
N421: 630.000.000
C353: 250.000.000
C414: 125.000.000
C418: 255.000.000

N3334/C112: 375.000.000
Y4
N353/C334: 50.000.000
Y5
Y6 N334/C112: 50.000.000

0,5
0,5
0,5

T6NGBIEM:

10,0

Ghi chv: Diem titngy co the le den 0,25
TP.HCM, ng&ytO. thang IS... nam 20\ ...
Ngudi duyet dap an

Ngiedi Uun dap an

jZo<&u K*" V"-

Th.S.iy *^%'


Ma de (Neu co) : 1

BM02a/QT01/KT
DE THI HOC K\ l LAN ....NAM HOC: 2013 - 2014...
^Ss-^ @>@i hQo Cong ngh^Tp.HCM

Mon thi

: KE TOAN TAl CHINH 1.

Ma mon hoc

:

S6 DVHT/TC: 3

KHOA: KT-TC-NH.

NOIDUNGDAPAN

Cau l

THANGDIEM
Y 1,2: 0,5

1 No 121

Y 3.5: 0,5

3

4

(Ti6n lai 10.000.000 x2% x6thang = 1.200.000)

6

6- a)No 1388 ": 6.000.000
Co 515 ( hoac 511):6.000.000

b)No 111 : 2.000.000
Co 138 8 : 2.000.000
7- No 1388 : 2.500.000
Co 1 11 : 2.000.000
Co 156 :

500.000

S
8- a)No 1388 : 1.300.000

Y 6: 0,5
Y7:0,5
Y S: 1,5


BM02a/QTCU/KT
Co 152 : 1.300.000
b) Ng 632 : 1.300.000
Co 1388 :1.300.000
c) Ng 1 12 : 1.350.000+135.000
Co 511 : 1.350.000
Co3331: 135.000
cong

Cau 2
I./Djnh khoan
1./a./

Ng l561: 160.000
No 133: 16.000
Co331: 176.000
b./

No- 1562: 2.000
Na 133: 100

Co 141: 2.100
c./

No331: 88.000
Co 1561: 80.000
Co 133: 8.000
d./No'331 /Co 112: 88.000
2/.a.

No 1561: 250.000
Co 331: 275.000
b./

Na331: 6.875
Co 1561: 6.250

Co 133:625
c./

No331 /Co 112: 268.125
3./a

Co 111:82.500
C6 331:82.500
b./No 1562/Co 111: 1.500
11./San xual:

1./No621 /Co 152: 45.000
2./No622/Co334: 6.000
3./Ng627/Co331: 3.000

A.Itaphgpchi phi
Bl: Ng 154: 54.000
Co 621: 45.000
Co 622: 6.000
Co 627: 3.000
B2. B3:

5 aigm
I./Bjnh khoan
inOi cau 1 dilm
11./Tinh gia :
djnh khoan 1 (1 ;
tinhtoan 1 d


BM02a/QT01/KT
So lugng sp qui doi theo sp chuan:
= 100*l+120*0.8=196sp

B4
B5:T6ng gia thanh sx tlurc te
=9.000+54.000=63.000

Z l quidCi =63.000: 196 = 321.43/sp
B6: Gia thanh cho tu'ng sp
A= 321.43*1 = 321.430 hay 321.430 d/sp
B= 321.43 * 0.8 = 257.144 hay 257.144 d/sp
Sd
Cong
10 d

TONG BliSM:
Clr
ii y: neu r
finh khocm diing gid tri sai dupe '/i so diem can do
TP.HCM, ngay 4 thing 11 tiar
a 2013.
Ngu'&i lam (Jap an
Ngirdi duvet (tap an
(ky, ghi yd ho ten)
(ki, ghi id ho ten)

Th.S.^


"j
@ i

Ma de (N6u co) :01

BM02a/QT01/KT

HUTECH

DAP AN DE THI HK2 LAN

NAM HOC 2013-2014

KHOA/BAN KT-TC-NH.

Cau 1

yi

Noidungdapan
Kiem toan la qua trinh thu thap va danh gia bang chung ve
nhung thong tin dirge kiem tra nham xac djnh va bao cao ve

Siem

1

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.

y2

1

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 tr

inh 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

2

KSNB la motqua tr
inh 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:

2

Cau 2

yi

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

2
1

klioan dir phong so voi tongthe baocaotai chinh.

Congtykhongtuanthu chuan mirevachedokitoan, KTV can

1


3

"*'"
'**

iapbaocaochipnhantirngphanhaykhongchapnhantiiytheo
muc trongyeu.

Kiemtoanvienbjgiaihanphamvi kiemtoannencothSphat
hanhbaocaochapnhantirngplianhoactirchdichoykientiiy

y3

theo mire do anh huong.

Cong
Cau 4
Tilthhudng1: 0,05

yi

0,5
0,5

..y..L.
yj... -

0.5

ys
11 ....

0,5

Tinh hudng6: 0,05
Cong

TONGDIEM:

3
10

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

Ngit&i duyet dap tin
(kj', ghi rol ho ten)

TP.HCM, ngay 29 thang 9 nam 2013
Ngwcr
i lam dap an
(ky, ghi ro ho ten)

\ $Jp
Hoang Dinh Khoi


Mad6 (N6u co) : .....04...!.

*** '

BM02a/QT0I/KT

DAP AN BE THI .tfi^.A LATK...NAM HOclM.O-l^^
i4t"p6NG_tl_GHe yP.4CW

KHOA/BAN .

Diem

Noi dung dap an
Caul
LN ki vong F = 25%xl9% + 35%x6% + 40%x2% =7,65%

0.25

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

0,25

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

0,25

Bo lech chuan F = 6,78%

0,25

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

0,25

Bo lech chuSn P = 8,29%

0.25

Truonghop

Xac
suat

KTtot
KTBinh thuang
KTXau
LN ki vong
Phirangsai
Do lechcluian

Lcri
nhuan F

19%
25%
6% >
35%
40% 2%
7,65%
0,00459
6,78%

Loi
nhuan P

Danh muc

-3%

4,7%
7,3%
12,4%
8,69%
0.00102
3,19%

8%
18%
9,25%
0,006S7
8.29%

Rui 10 danh muc FP 3,19% nho han rui ro cua co phieu F
6,78% va rui ro c6 pliiSu P 8,29%. Khi kinli ti tot, ctSu tir vao

0,25
0,25
0,5

co phieu P thua 16, song ctau tu vao co phieu F mang lai loi
nhuan cao va ngirgc lai. Chinh dien bien ngugc chieu nay da
han che bot sir biSi (long lgi fihuan cua Sanh muc FP.^

0,5

He so tuoiig quan F va P = -0,956

Cau2
g = ROE x Ty le LN gifr lai = 16% x 60% = 9,6 %

r = r,+ p(rm- r,;) = 6% + 1,5 x4% = 12%

0,5
"qj"

Pp=p'i/(r-g)^T200/(l'2%"-'9^6%/="'5Ob0
Cong

1,5


BM02a/QT01/KT
Cau 3
IA/2=IB/2 =Mvi/2=(7Otrx 10%)/2= 3,5tr
"Va=3.5tr(!-'('i+l6%/2y'"'2)/T0%/2+70tr/(1+10%/2)@2=70tr

a.

0,5 " '
0,5

VB=70tr

VA=3,5tr(1-(1+1\ /2y' '2)nl%/2 +70tr/(1+11%/2)10'2

b.

=68.505.400,43
VB =69.202.761

Cong

2,5

Cau4
NPVmiynSnE= -23.576 + 7.300(1-1.12"5V0.12 =2738,87

0,25
0,25

NPV xeKo=-18.090+ 5.100(1-1.i2"5j/b.i2=294,36
Maynajig:

IRR, = 16,5%,NPV,=50,19

0.25

1RR2= 16.7%, NPV2 = -58,8

0,25

IRR= 16,59%
Xekeo:

0,25

1RR,= 12.5%,NPV,=68,9

0,25

IRR2= 13% . NPV;= -152.12

0,25

IRR= 12,66%

0,25

46.375.79/(1+MIRRmav,,ano)5-23.576=0

0,25

@* MIRRmiy,,ing= 14,5%

32399.52/(1+MIRRxeM0)5 -18.090=0
0,25

* MIRRMkf
a = 12,36%
Ca2dirandenhieuquaneuthuchien

0,5

Cong

TONGBIEM:

3
10

Ghi chu: Diem timgy co the Je den 0.25
.

TP.HCM, ngay W. th&ig 4/1... nam 201.1.

A'ot
f-o'/ (ky. ghi ro ho ten)

Ngitcti lam (tap an
(ky, ghi ro ho ten)

r5 Oj kIU m,^
TS.


BM02a/QT01/KT

# |_|| ITC^U BAP AN DETHIHQCKY I LAN 1 NAM HQC 2013-2014
rill I CUn Nganh/Lap @ /U-HKT
nwu^^mJim

M6nthi

; THUf
i ll

Ma m3n hoc

: 461053

S6BVHT/TC: 03

Ma de (Nlu eo) : DN_10_13_0I

Qi

Biem

Noi dungdapan

Cau 1

1
Th'uii TNDN theo nghTa vu thug tai VN = 100.000.000 * 25% =
25.000.000d
Thul TN da nop anude ngoai duyc khau trir tai VN la 20.000.000

d
Cong

2

Cong

8
10

Can2
Bao cao K.C

HDKD
Chi ti6ubi =6.800.00a000'
Chitie'u 16= 80.006.000
Chi tieti 19= 1.520.000.000

fakhaiQuI'ettoan
Chitiiu Bl= 115.000.000
Chi tieu B4=95.000.000
Chi tieu C3 = 120.000.000
Chitieu C4 =1.635.000.000
Chitieu El =388.750.000

TONGDIEM:

/

Ngitdi duyet Mp in

I

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

}O Ih? Z^tJ?

(ky, ghi ro ho ten)

Ngie&i lam dap tin
(kv?*ghi i'diho ten)

cf
e/vj Tu Lcl ^
^Mmi-M ^nk


7i"

Ma ak (Neu co) : 01

BM02a/QT01/KT

HUTECH

DAP AN BE THI lttt.1. LAN ....NAM HOC 2013-2014

gATHOTKJJjjUflT C&NG NGHS TP.HCM

KHOA/BAN KT-TC-NH.

Can 1

yi

Diem

Nni dungd:ipan
-Nhan vien phai c6dukhanSngva liemchinli

2

-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
-Thirchientoidanhfmgkhoanchiquanganhang,hanchSchi
bangtienmat
-Ghi chepkipthai vadaydu sothu
Cong

2

Cau2

2

yi

Cong

2

Ton CK : 800.000.000
@=> Hangbj mat= 800.000.000-750.000.000=50.000.000
Cong

3

T6nDK: 456.OOO!6o6
Nhap : 3.150.000.000
Xuat

: 4.000.000.000 x 70%=2.800.000.000

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

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
16.

_

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

r