đáp án giải bài tập KTTC 2 của chapter2

CHAPTER2: ACCOUNTING TRANSACTIONS IN FOREIGN CURRENCY
Bài 25:
15.9.2015 : 22,100
Dr 131
22,100 * 100,000
Cr 511
22,100 * 100,000
30.9.2015 : 22,050
TK 131 = 100,000 * (22,100 – 22,050) = 5,000,000
Dr 413
5,000,000
Cr 131
5,000,000
Dr 635
5,000,000
Cr 413
5,000,000
15.10.2015 : 22,000
Dr 112
100,000 * 22,000
635
100,000 * 50
Cr 131
100,000 * 22,050
Bài 26:
1.12.2015 : 22,200
Dr 156
22,200 * 60,000
Cr 331
22,200 * 60,000
31.12.2015: 22,100

TK 331 = 60,000 * ( 22,200 - 22,100) = 6,000,000
Dr 331
6,000,000
Cr 413
6,000,000
Dr 413
6,000,000
Cr 515
6,000,000
28.1.2016 : 22,050
Dr 331
60,000 * 22,100
Cr 112
60,000 * 22,050
515
60,000 * 50
Bài 27:
1.3: 21,950
Dr 156
50,000 * 21,950
Cr 331
50,000 * 21,950


1.5: 21,900
Dr 131
Cr 511
Dr 632
Cr 156
1.8: 22,030

Dr 112
Cr 131
515
1.9: 22,050
Dr 331
635
Cr 112
31.12: 22,100

45,000 * 21,900
45,000 * 21,900
30,000 * 21,950
30,000 * 21,950
40,000 * 22,030
40,000 * 21,900
40,000 * 130
30,000 * 21,950
30,000 * 100
30,000 * 22,050

331
0
30,000 * 21,950
50,000 * 21,950
30,000 * 21,950
50,000 * 21,950
20,000 * 21,950
112
0
40,000 * 22,030

40,000 * 22,030
219,700,000

30,000 * 22,050
30,000 * 22,050
131

0
45,000 * 21,900
45,000 * 21,900
5,000 * 21,900

40,000 * 21,900
40,000 * 21,900


 TK 331 = 20,000 * ( 22,100 – 21,950 ) = 3,000,000
Dr 413
3,000,000
Cr 331
3,000,000
 TK 131 = 5,000 * (22,100 - 21,900 ) = 1,000,000
Dr 131
1,000,000
Cr 413
1,000,000
 TK 112 = 10,000 * 22,100 – 219,700,000 = 1,300,000
Dr 112
Cr 413
3,000,000

3,000,000

1,300,000
1,300,000
413
1,000,000
1,300,000
700,000
3,000,000

635
700,000
700,000

Dr 635
Cr 413
Bài 28:
1.2.2015 : 21,900
Dr 211
Cr 331

700,000
700,000

40,000 * 21,900
40,000 * 21,900

1.4.2015 : 21,950
Dr 331

635
Cr 112

40,000 * 21,900
40,000 * 50
40,000 * 21,950

1.6.2015 : 22,000
Dr 156
Cr 331

30,000 * 22,000
30,000 * 22,000

700,000
700,000


1.8.2015 : 22,050
Dr 131
Cr 511
Dr 632
Cr 156

40,000 * 22,050
40,000 * 22,050
21,000 * 22,000
21,000 * 22,000

1.10.2015 : 22,100

Dr 112
Cr 131
515

30,000 * 22,100
30,000 * 22,050
30,000 * 50

1.11.2015 : 22,150
Dr 331
635
Cr 112

20,000 * 22,000
20,000 * 150
20,000 * 22,150

331
0
40,000 * 21,900
40,000 * 21,900
20,000 * 22,000
30,000 * 22,000
1,316,000,000
1,536,000,000
10,000 * 22,000
112(2)
0
30,000 * 22,100

40,000 * 21,950
20,000 * 22,150
30,000 * 22,100
1,321,000,000
658,000,000
131
0
40,000 * 22,050
30,000 * 22,050
40,000 * 22,050
30,000 * 22,050
10,000 * 22,050
31.12.2015 : 22,100
 TK 331 = 10,000 * ( 22,100 – 22,000 ) = 1,000,000


Dr 413
1,000,000
Cr 331
1,000,000
 TK 112 = 30,000 * 22,100 - 658,000,000 = 5,000,000
Dr 112
5,000,000
Cr 413
5,000,000
 TK 131 = 10,000 * (22,100 - 22,050 ) = 500,000
Dr 131
Cr 413

500,000

500,000

413
1,000,000
4,500,000
5,500,000

515
500,000
5,000,000
5,500,000

4,500,000


Dr 413
4,500,000
Cr 515
4,500,000
1.2.2016 : 22,150
Dr 112
10,000 * 22,150
Cr 131
10,000 * 22,100
515
10,000 * 50
1.3.2016 : 22,050
Dr 331
10,000 * 22,100
Cr 112

10,000 * 22,050
515
10,000 *50
Bài 29:
a,
1.12.2015 : 22,150
Dr 156
20,000 * 8 * 22,150
Cr 331
20,000 * 8 * 22,150
31.12.2015 : 22,100
TK 331 = 20,000 * 8 * ( 22,150 – 22,100 ) = 8,000,000
Dr 331
8,000,000
Cr 413
8,000,000
Dr 413
8,000,000
Cr 515
8,000,000
1.3.2016 : 22,050
Dr 331
20,000 * 8 * 22,100
Cr 112
20,000 * 8 * 22,050
515
20,000 * 8 * 50
b,
1.9.2015 : 22,100
Dr 156

20,000 * 8 * 22,100
Cr 331
20,000 * 8 * 22,100
1.12.2015 : 22,150
Dr 331
20,000 * 8 * 22,100
635
20,000 * 8 * 50
Cr 112
20,000 * 8 * 22,150
c,


1.9.2015 : 22,100
Dr 156
Cr 331
31.12.2015 : 22,100
1.3.2016 : 22,050
Dr 331
Cr 112
515

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

20,000 * 8 * 22,100
20,000 * 8 * 22,050
20,000 * 8 * 50