Bài tập tỉ giá hối đoái có lời giải

Bài 23.

Rabato Corporation acquired merchandise on account from a foreign supplier on
November 1, 2015, for $60,000. It paid the foreign currency account payable on January 15, 2016.
The following exchange rates for $1 are known:
November 1, 2015

VND 22,000

December 31, 2015

VND 22,100

January 15,2016

VND 22,050

a/ How does the fluctuation in exchange rates affect Rabato’s 2015 income statement?
b/ How does the fluctuation in exchange rates affect Rabato’s 2016 income statement?

a.
1/11/2015
Dr 156/211
Cr 331

60,000* 22,000
60,000* 22,000

31/12/2015
Dr 413

60,000 *(22,100 – 22,000)
Cr 331

60,000 *(22,100 – 22,000)

Kết chuyển:
Dr 635

6,000,000
Cr 413

6,000,000

Sự biến động làm chi phí hoạt động tài chính trong báo cáo tài chính cuối năm 2015 tăng
6,000,000 VNĐ

b.
15/1/2016
Dr 331

60,000 * 22,050
Cr 1122

Dr 1122
Cr 413

60,000 * 22,050
60,000 * (22,100 – 22,050)
60,000 * (22,100 – 22,050)

Kết chuyển:
Dr 413

3,000,000
Cr 515

3,000,000

Sự biến động làm doanh thu hoạt động tài chính trong báo cáo tài chính cu ối năm 2016 tăng
3,000,000 VNĐ

Bài 24

On December 20,2015, Butanta Company (a Vne. Company headquartered in Danang
city) sold parts to foreign customer at a price of $50,000. Payment is received on January 10,
2016. Currency exchange rates for 1 ostra are as follows:
December 15, 2015

VND 22,150

December 31, 2015

VND 22,100

January 10, 2016

VND 22,050

a/ How does the fluctuation in exchange rates affect Butuata’s 2015 income statement?

b/ How does the fluctuation in exchange rates affect Butuata’s 2016 income statement?

a.
20/12/2015
Dr 131

$50,000 * 22,150 = 1,107,500,000
Cr 511

1,107,500,000

31/12/2015
Dr 413

$50,000 * (22,150 – 22,100)= 2,500,000
Cr 131

2,500,000

Kết chuyển:
Dr 635

2,500,000
Cr 413

2,500,000

Sự biến động làm chi phí hoạt động tài chính trong báo cáo tài chính cuối năm 2015 tăng
2,500,000 VNĐ

b.
10/1/2016
Dr 1122

$50,000 * 22,050= 1,102,500,000

Cr 131
Dr 413

1,102,500,000
$50,000 * (22,100 – 22,050)= 2,500,000

Cr 131

2,500,000

Kết chuyển:
Dr 635

2,500,000
Cr 413

2,500,000

Sự biến động làm chi phí hoạt động tài chính trong báo cáo tài chính cuối năm 2016 tăng
2,500,000 VNĐ

Bài 25

New Colony Corporation ( a Vne. Company) made a sale to a foreign customer on
September 15, 2015, for $100,000. It received payment on October 15, 2015. The following
exchange rates for 1 FCU apply:
September 15, 2015

VND 22,100

September 30, 2015

VND 22,050

October 15, 2016

VND 22,000

Prepare all journal entries for New Colony in connection with this sale, assuming that the
company closes its books on September 30 to prepare interim financial statements.
15/9/2015
Dr 131

$100,000 * 22,100
Cr 511

$100,000 * 22,100

30/9/2015
Dr 413

$100,000 * (22,100 – 22,050) =5,000,000
Cr 131

Kết chuyển:

5,000,000


Dr 635

5,000,000
Cr 413

5,000,000

Vào cuối năm tài chính, công ty lỗ 5,000,000 VNĐ do chênh lệch t ỷ giá hối đoái
15/10/2015
Dr 1122

$100,000 * 22,000

Dr 635

$100,000 * ( 22,050 -22,000)
Cr 131

Dr 413

$100,000 * 22,050

$100,000 * (22,050 – 22,000)= 5,000,000
Cr 131

5,000,000

Kết chuyển:
Dr 635

5,000,000
Cr 413

5,000,000

Bài 26

On December 1, 2015, Dresden Company ( a Vne. Company located in Danang City)
purchases inventory from a foreign supplier for $60,000. Dresden will pay in 90 days after it sells
this merchandise. It makes sales rather quickly and pays this entire obligation on January 28,
2016. Currency exchange rates for $1 are as follows:
December 1, 2015

VND 22,200

December 31, 2015

VND 22,100

January 28, 2016

VND 22,050

Prepare all journal entries for Dresden Company in connection with the purchase and payment.

1/12/2015
Dr 156

$60,000 * 22,200
Cr 331

31/12/2015

$60,000 * 22,200


Dr 331

$60,000 * (22,200 – 22,100)= 6,000,000
Cr 413

6,000,000

Kết chuyển:
Dr 413

6,000,000
Cr 515

6,000,000

28/1/2016
Sử dụng tỷ giá ghi sổ
Dr 331

$60,000 * 22,100
Cr 1122

$60,000 * 22,000

Cr 515

$60,000 * 100

Sử dụng tỷ giá thực tế
Dr 331

$60,000 * 22,100
Cr 1122

$60,000 * 22,050

Cr 515

$60,000 * 50

Bài 27 Acme Corporation (a Vne. Company located in Quang Ngai) has the following import/
export transactions in 2015.
March 1

Bought inventory costing $50,000 on credit

May 1

Sold 60 percent of the inventory for $45,000 on credit

August 1

Collected $40,000 from customers

September 1

Paid $30,000 to creditors

Currency exchange rates for $1 for 2015 are as follows:
March 1

VND 21,950

May 1

VND 21,900

August 1

VND 22,030


September 1

VND 22,050

December 31

VND 22,100

For each of the following accounts, how much will Acme report on its 2015 financial statements?
a/ Inventory
b/ Cost of goods sold
c/ Sales
d/ Accounts receivable
e/ Accounts payable
f/ Cash
1/3/2015
Dr 156

$50,000 *21,950 =1,097,500,000
Cr 331

1,097,500,000

1/5/2015
Dr 632

60% *$50,000 *21,950 =658,500,000
Cr 152,153,..

Dr 131

658,500,000
$45,000 *21,900

Cr 511

$45,000 *21,900

1/8/2015
Dr 1122

$40,000 *22,030 =881,200,000

Cr 131

$40,000 *21,900 =876,000,000

Cr 515

$40,000 *(22,030-21,900) = 5,200,000

1/9/2015
Dr 331

$30,000 *21,950 = 658,500,000

Dr 635

$30,000 *(22,050 -21,950)= 3,000,000
Cr 1122

$30,000x22,050=661,500,000


31/12/2015
TK 131:
Dr 131

$5,000 *(22,100-21,900)
Cr 413

$5,000 *(22,100-21,900)

TK 331:
Dr 413

$20,000 *(22,100 -21,950)
Cr 331

$20,000 *(22,100 -21,950)

TK 1122:
Dr 413

$10,000 * (22,120 -22,100)
Cr 1122

$10,000 * (22,120 -22,100)

Kết chuyển cuối kỳ:
Dr 635

2,200
Cr 413

2,200

Inventory = $50,000 * 21,950 - 60% *$50,000 *21,950
=439,000,000

= 1,097,500,000 - 658,500,000

Cost of goods sold = 60% *$50,000 *21,950 =658,500,000
Sales = $45,000 *21,900= 985,500,000
Receivable = $5,000 *22,100= 110,500,000
Payment = $20,000 *22,100 = 442,000,000

Bài 28 Bartlett Company, headquartered in Hue, has occasional transactions with companies
in a foreign country whose currency is the USD. Prepare journal entries for the following
transactions in VND. Also prepare any necessary adjusting entries at December 31 caused by
fluctuations in the value of the lira. Assume that the company uses a perpetual inventory system.
Transactions in 2015
February 1

Bought equipment for $40,000 on credit


April 1

Paid for the equipment purchased February 1

June 1

Bought inventory for $30,000 on credit

August 1

Sold 70 percent of inventory purchased June 1 for $40,000 on credit

October 1

Collected $30,000 from the sales made on August 1, 2015

November 1 Paid $20,000 on the debts incurred on June 1, 2015
Transactions in 2016
February 1

Collected remaining $10,000 from August 1, 2015, sales.

March 1

Paid remaining $10,000 from the debts incurred on June 1, 2015

Currency exchange rates for 1 lira for 2015
February 1

VND 21,900

April 1

VND 21,950

June 1

VND 22,000

August 1

VND 22,050

October 1

VND 22,100

November 1

VND 22,150

December 31

VND 22,100

Currency exchange rates for 1 lira for 2016
February 1

VND 22,150

March 1

VND 22,050

Transactions in 2015
1/2/2015
Dr 211

$40,000 * 21,900
Cr 331

1/4/2015

$40,000 * 21,900


Dr 331

$40,000 * 21,900

Dr 635

$40,000 * (21,950 – 21,900)
Cr 1122

$40,000 * 21,950

1/6/2015
Dr 156

$30,000 * 22,000
Cr 331

$30,000 * 22,000

1/8/2015
Dr 131

$40,000 * 22,050
Cr 511

Dr 632

$40,000 * 22,050

$30,000 *70% * 22,000
Cr 156

$30,000 *70% * 22,000

1/10/2015
Dr 1122

$30,000 *22,100

Cr 131

$30,000 * 22,050

Cr 515

$30,000 *(22,100 - 22,050)

1/11/2015
Dr 331

$20,000 * 22,000

Dr 635

$20,000 * (22,150 - 22,000)
Cr 1122

$20,000 * 22,150

31/12/2015
TK 131:
Dr 131

$10,000 *(22,100 -22,050)
Cr 413

$10,000 *(22,100 -22,050)


TK 331:
Dr 413

$10,000 * (22,100 -22,000)
Cr 331

$10,000 * (22,100 -22,000)

Kết chuyển:
Dr 635

$10,000 *0.05
Cr 413

$10,000 *0.05

Transactions in 2016
1/2/2016
Dr 1122

$10,000 * 22,150

Cr 131

$10,000 * 22,050

Cr 515

$10,000 * (22,150 – 22,050)

1/3/2016
Dr 331

$10,000 * 22,100
Cr 1122

$10,000 * 22,050

Cr 515

$10,000 * 0.05

Bài 29

Benjamin, Inc.. operates an export/import business. The company has considerable

dealings with companies in the country of Camerrand. The denomination on of all transactions
with these companies is USD. During 2015, Benjamin acquires 20,000 widgets at a price of $8 per
widget. It will pay for them when it sells them. Currency exchange rates for $1 are as follows:
September 1, 2015

VND 22,100

December 1, 2015

VND 22,150

December 31, 2015

VND 22,100

March 1, 2016

VND 22,050

a/ Assume that Benjamin acquired the widgets on December 1, 2015, and made payment on
March 1, 2016. What is the effect of the exchange rate fluctuations on reported income in 2015
and 2016?


b/ Assume that Benjamin acquired the widgets on September 1, 2015, and made payment on
December 1, 2015. What is the effect of the exchange rate fluctuations on reported income in
2015?
c/ Assume that Benjamin acquired the widgets on September 1, 2015, and made payment on
March 1, 2016. What is the effect of the exchange rate fluctuations on reported income in 2015
and 2016?

a.
1/12/2015
Dr 156
Cr 331

$8 *20,000 *22,150
$8 *20,000 *22,150

31/12/2015
Dr 331
Cr 413

$8 *20,000 * (22,150 -22,100)
$8 *20,000 * (22,150 -22,100)

Kết chuyển:
Dr 413
Cr 515

$8 *20,000 * (22,150 -22,100)
$8 *20,000 * (22,150 -22,100)

1/3/2016
Dr 331

$8 *22,150

Cr 1122

$8 *20,000 *22,050

Cr 515

$8 * 20,000 *(22,150 -22,050)

Sự biến động làm doanh thu hoạt động tài chính trong báo cáo tài chính cu ối năm 2015 tăng
8,000,000 VNĐ
Sự biến động làm doanh thu hoạt động tài chính trong báo cáo tài chính cuối năm 2016 tăng
16,000,000 VNĐ

b.
1/9/2015


Dr 156
Cr 331

$8 *20,000 *22,100
$8 *20,000 *22,100

1/12/2015
Dr 1122

$8 *20,000 *22,100

Dr 635

$8 *20,000 *(22,150 -22,100)

Cr 331

$8 *20,000 *22,150

31/12/2015
Dr 413
Cr 331

$8 *20,000 *(22,150 -22,100)
$8 *20,000 *(22,150 -22,100)

Kết chuyển:
Dr 635
Cr 413

$8 *20,000 *(22,150 -22,100)
$8 *20,000 *(22,150 -22,100)

Sự biến động làm chi phí hoạt động tài chính trong báo cáo tài chính cu ối năm 2015 tăng
8,000,000 VNĐ

c.
1/9/2015
Dr 156
Cr 331

$8 *20,000 *22,100
$8 *20,000 *22,100

1/3/2016

Dr 331

$8 *22,100

Cr 1122

$8 *20,000 *22,050

Cr 515

$8 * 20,000 *(22,100 -22,050)

Vì tỷ giá hối đoái 1/9/2015 bằng tỷ giá hối đoái 31/12/2015 nên không có bi ến đ ộng trong
báo cáo tài chính cuối năm 2015


Sự biến động làm cho báo cáo tài chính cuối năm 2016 tăng 8,000,000 VNĐ trong doanh thu
hoạt động tài chính