Đề thi Kế toán Ngân Hàng, Kế toán tài chính

on xmnr rRA cr0a

rV

llf,dnz Thui thryc hdnh vd khai bdo

Ot

SO Z

Ho vit t1tr.
( trnq tr T\Hll X hach
ach torln
todn thu6 G-I'GT
GTGT ther
theo phu.o.ng ph{p
ph{,p khAu
khdu trir
tril 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.
so k_e khai b6 sung thud GTGTki, sai s6t, vd to khai thue GTGT thing 12/2009 (c6c
s6

] nll]u
)i,
:jr,vao,
Itiu dirt
dAu ra dd du.oc cho trtroc ryto khai thins12l2A09\.

ro xrrnr TrruE GrA TRr GrA TANG (GTGT)
K!

tinh thu0: Thdng 09 n5m 2009
Don vi trin: tling

trlrirrrg phrir sinh hoat ilOng nrua. b;!n trong

hi

(il6nh

Nant

diu "X,,)
2

16,000,000

IIing ho{, dich

vg (lltID\') rnua viro trong ki
(,ri lri ri thui (; l'(;'f ctil tuing lrori. tlich ru urul r:io

I
I

lring s6 rhuti <;

2

lt Illng

il

ltiit

IG'f

duo.c

h6a, dich vu brin

ll:ing

hri;r.

10,000,000

25 1,000,000

khiu tru tri.ner

hori. dich vg brin ra trong

Hing

2,5

251,000,000

ki

ra kh6ng chiu thu6 CTGT

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%

316,000,000

Ilang hori. clich vu bdn ra chiu thu6 sudt 5%

J

'**'l
t'ring doanh
l34l

: i16t

A-"1, nrr

r,.fri,,t,* *6,

rh;a eTclkrio
'e
tz:l; t3st = lz81y

rh,

:

trlrDi

l0%

b{,;

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

tl

l)iiu chinlr t:ing. giam thuO GTGI-

cria ciic kj,tru.ric

i
7

\,

\I

l) jcLr

I

(il'(il
'r.rp

cua ciic k,i.trr-tdc
i:ira tloanh tliu kirrh tloanli

]-4ulgQiL!i!!h
\{c dinh nghia vg ttru6 GTGT
'i

I

e hrnh giarn thrr€
r),g sir rtiu[ (; r'G'i'{]n

ri'i[c'rcr

. lJ lt :

llll

pr,ei nEp

-l3el >{r)

phii

xTiilr",g, Elttr?-t, brln iring ierrg

n6p trong kj,:

ciri iii,itr .Inng s{r-fiTt r.i,* ournrr t,ong r= tlel - tA

llrrrt:(il(il niiiirioiriatluiutiirutri(rirnstlr,.lr.ttrhrrtrplr6rr"rr.lrhutiti,nsur.ng)
) du'irc bii trr'r. vdi rhu6 G'l {i t phrii nop .i:a trt,at aang ,ri, -rli f.irl,
;;;;;;;;},
;;;;
thui
J

I'huA GTGT cdn phrii nQp rrong

k) (ta0j:l{Oal-ta0bl)

hd; -i-.rtrO,

.hlc .t-1c1:'l1ryn,
1111

Thue
-l

i

G'I[;T di nghi

horin

hrri G tG I con.1*q.

fi't,dr;ul.urre,

rf

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

fi r", tilil

= 1ff 1-

15 1,000,000

lfllt

L51,000,000

Puge

I of3

/ .4,
t,_L

,.

J*,.*plr

rnuf

To KHAr

crA

6.t\aq

{

rnl cra rANc (GTGT) DrEa cnirvu

Ki,tinh

thut5: Th6ng 09 nam 2009
l)on vt tiin: dinla Y'iit Ndnt

Thud GTGT
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

I'ling

hori. dich vu

(llIIDV)

nhfr nrrric

ki

mua vio trong

(,iii tri \ri thut G-lG'l c{a hilng hori, dir:h vg
't dng si, thud

nrua

vio

GTGT itugc khiu trir ki rilry

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

ll;ing

b[n1

hoa, diclr vU

chiu thud G'IGT

ltr6ng

Iting hor. dich vu b:in ra chiu thu€ G-IGT
(27
I

l:

l2el+t30t+ I 11i,

ll!i:

qr

l*l3j! _

ljrrg hoa. Jreh ru han ra chiu lhud strit

rl

llang hoa. drclr

bdn ra chir.t tiru€

llarre hoa. drch vu hiin ra chiu

mg a**f,it* rt
I'hu0 G

I'(ll

*

tt

Cf C-l

thr.r6

"tr,

tro.o

suit 5%

suit

fr;irr!'

10%

bi" ,"

phdt sinh trong ky (1361 = l35l - l25i)

I)iou chinh tring, gidm tnu6 GTG-I cf a c{c

[)i3u chinh tAng thuC CTG

Driu chinh gram thu6 GTG

l,r

ki

tru.6c

I crjra cric k.i, truirc
f cua cac kli truoc
-xfi;AwE;Itp"E

lai lgqai tur!.
\:ir dinh nghin vu thu6 Gl'G'l' phai n6p trong
I hr:i (; l (;-l ptrai napiua tro,rt-,14"'g-.* ;;{ k

T6nTilnng vang

ki:
rl, r.rrg

(V

+ I,r7l -

lstil ll2l'g)
tlrui (,l(,1 rrr*a ta*rurr du:ilr rlitr ttr rrirng ti.h. thanh

dt-

!,t0rl = I3f;t"-lrrl

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
3

J

'[

hu0 G'l'G'r ei]n

phiii

nOp

troog k] (1401=lrl0al-l40bl)

I'hut Gl GT chua khiu tri. hdt ki niy (n6u (4t l =
I

hui (i I G'I- ri6

1f!

1361

-

l1-zt

+

ll:l-

I38l -J.Jel <0)

]'o:ix

'l htr0 G'l'(;-f con duot khdu
trtr chul.in

k!

sau ([43[ =

llIl

- t4ZI)

NAN cIAI TRiNH KIIAI Bo SUNG, EIEU CHiNII
A. NOi
N6i dung
d
bd sung,
s. tli6u
{Ii6u chinh thOne
thdnrr iin
tin di

aI5 k0
ki khai:
khai:
ilny
ti ti€n:
ti D6ne Vidt Nant
Eon vi
Ch0nh
l6ch gifra sd
Mi sii
sa aa
sii aieu
STT
Chi ti6u ali6u chinh
ali6u chinh vrii s6 dn
chi tiOu
k6 khai
chinh
k0 khai
I
't
2
(4\
(6)
r5)
I
Clri ti6Lr di6u chinh tlng s6

-, ;
Inue pltat n()n

II

Clri.tieLr didr"r chinh giAnr

s0

-l]ll"dreL]1sl
] III
ill

l

[rrrg lro-p t.lieu chrnh s6

thtri p r6i

nOp (tdr o'

i*; Itam -)

ti. Tinh sd tiin phat chAm nQp:
I . 56 nga;' chdm n6p
Page 2

of3

tsnltri, i/:ii)

2

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

Sti

vi tAi liQu dinh kim:
.... ...mir,r ro ........ kytinh thu6.. ...... da duo-c b6 sung,

Niri dung gitii thich
To khai thu0

..

diAr-r

chinh

TO KHAI THTIE GIA TRI GIA TANG (GTG'I)
K! tinh thue: Thang l2 ndm 2009
A

ThUd GTGT
Khdng phrit sinh hoal rtdng mua, bdn trong
l hu6 Gl'G"I'cdn du'oc

l: l:'llllll::' 9't'

ki

(danh

khiu tru ky tru6c chul'6n

Prr;ii

nnr

\iimritrt

diu "X")

sang

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

I ons sil

212,C00,000

vio

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%

b11I.lri1thrlYt1!

fLing lroa. djclr vu

liing hoi,
I

I'ong doanh thu vir thuiS

GTG'I'ciia HIIDv b:in ra

6,230,000,000

.lll -.l2rrl - l27l; tlsl = t28l)
'l'hud G l'G l' ph{t sinh trong k} ([36]

l)iiu
t

l,i,,

iliiu

:

I35l - t25l)

chinh ting, gi*m thu5 GTGT cria c{c
.t.r,,,1, rang thue

317.000,000

ki truric

Gl'(lI'ctra ciic k)'tnrtlc

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

i*r ttniit ,ro"e.,i, *iik-h,lta,*i' t*'g ki-('iri 11r'ir!r1 ' @1
-.__
-t;i i.,ffi-..i"-;*'*- trL rrtG.'.ng tinrr,lttanrr pri6 tr\rtth-tltr trung u'{rx$-

r,,ii'<;'r'i;ilii,;ii

' ljrl-

,iai,

l-irJl -l3t)l >0,

L-r,,,ECi
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

'l hu6 G'IGT chu"a

'thud GTGT

ili

nQp

trong k] (ia0l:ta0nl-l10bl)

khiu tril h6t ky

:

t36l - t22l + l37l - l38l -[39] <0)

nghi hoirn

!'hut (;'l G'I cdn dugc khAu

BLeJ

nhv (nilu (l'111

tril

chuy0n ky sau (l't3l

ring: AldZ chir sr5 cudi trong

: Ilil

- I42l)

m6 s6 sinh vi6n cua bpn.

Vi dq m5 si1 sinh viOn K114050111

tl,i A la "I1".

Page 3

of3

DAr HQC KrNH TE - L,IIAT
rcroA xn roAn - r
TR"TIOT{G

Tm cuor rci
Hec rci rug - xAvr Hec 2otz-zot3
DE

(Chi cluqc sfr dgng Bing Ug tni5ng

ff

Xii todn)

iU6X: KE TOAN NGAN HAI\G TI{TIONG MAI
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)
hdng thring dugc ph6n bO ldm tdng thu nhdp cira NH.
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-.
Tr.\.^I.
/ A +-,:^-- rnn
t:--r- +--^,^ ,--AI^:-^

+i rl-^--1- t-:
.:i .
\ayr
l
-L^ --^-.
- r-r. L,uu5
L) jJrlu1 nrvllli-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
toSn tr6n,,nguOn rr6n cua Ng0n hing s0 tlng, tiri s6n cfing tdng.
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 du4rirg 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.
5. NhQn dugc td Sdc b6o chi kdm BAng kO nQp Sdc cria c6ng ty Minh Long, sO tlOn 30 triQu d6ng.
Td Sdc niy do c6ng ty Kim Cucrng c6 TK t4i NH C6ng Thuong chi nh6nh 7 TP.HCM hii phAt.
6. KhSchr! 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.
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.
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)
p\at, sO tiAn 20 triQu d6ng.
4
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

7.

8.

9.


11. Giai ng1n cho c6ng tl,Thi6n Hda va5,, sO ti€n 300 triQu dAng, thcri hpn ruy.g.tlTe, l1i srlat
y€u c6u
1,5%lth6ng, ra 1Ai f,nng th6ng, tri v5n khi d6n han. Sd tiAn gi6i ngnn {YOc kh6ch hing

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

fi gi6 thAm {rnh ta 1.000 triQu d6ng'

Uy nhiQm chi, s5 ti0n iSO triQu dAng de tra tiAn mua hdng cho c6ng
12. Cdng ry Thenh iO"
"Op
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,
-SO

-

vdn I{mg dcn ngan hing tat to6n so tiot kiem c6 citcthong tin

tiAn tren s6 ti6t kiQm: 200.000.000d
Kj'han 3 tl".6ng
i,ai srrht g?,o/r:gim, linh Hi khi d6o h4n.

sau:

){giy rns s6: 2215/x

Thetiqiri dirrh ctra ngan hdng kh6ch hing rut vdn trudc h4n 6p (ut g tal sudt O,zo/olthtng
gui tiOn d0n lirc nit tiOn. Cho bi6t:
Y*A,n cfu: Dlntr }fioin tu lirc khichtrdng
- 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

riduoNc

GV Ird 6!E

BQ M6N DUYET
IA

/ /

/

/t/l

,l sl(,'

/\-/'(
X
"L_
- -A.t

i /-a.-' lzr1

LT"

,- (-t,1-'-t1
(d
/1)^ "
,'-t\Q
J

t\

n-/

,,.('*t-

*i----TRAN TIIANI{ THUY NGQ{,


pn rru cr[Ia

TRI,CING DAI HQC KINH TE - LUAT

KHoA

rn roAN - rrtu roAN

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
ctra cdng ty thi6t k€ i(6n Tucrng s6 ti6n 40.000.000d.
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 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:
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 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.

3.

i.

l.

-

-

N, Q4qt
+L44

t! Eurp
c *+,tz-

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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.

-----'Bi6trang:
-- 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.
qryen biou quyOt tai cty B v6i s5 v5n dAu tu hi6n tai ld 50.000. DAu tu
2. Cty Ban urui auqg "i,i gi,i.ziz
-g.

;6";;t SO-OOO vio Cty 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',,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
cO phiOu qu!).
10. X6c dinh sO c6 tirc phAi chia cho c6c nhd dALr tu ld 85.000.
(c6 gi6'tri
11. Cty.Ban Mai di doi nhA xuo'ng tir.Qu4n 6 ra khu c6ng nghiQp(YZ,1o.d:.nhA xuong cfi
l:iOn
80.000)
dung
phAn
xA,v
kC
lfry
mdn
hao
quydn SDE 200.000, nguyen giapnAn xAy dung 100.000,
tai kheng c6 nhu cAu su'dung.

itl' r':0 70'{:00) s;
12. Ivl6t khu nhd cfr kh6c md Cty Ban lr4ai dang bo tr6ng (co nguyen giri 200 000. irao mi-iii
chua thanh to6n
srha l4i Oe Uan. Tdng chi phi st'a chtla phAt sinh 30.000 (chua gdrn 10% thuO GTGT),
cho nhi thAu.
Mai
13 ph6n co so ha tAng Cty Ban Mai thuO cua khu c6ng nghiQp XYZ hi6n kh6ng sil dung hOt, Cty Ban
cII thanh
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
Mai dd
Ban
cty
non
ti5p
thuo
cAu
nh,
ioan1i6,-, tr-,u6 1 n[rn. Sau khi thu€ 04 th6n[, cty G kh6ng "o
p
d6ng'
thanh to6n sO tien thuo cdn lai cho Cty G rol'ikhi trt lai 40% tien phat theo ho.
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)

00d

2' cp thu. TNDN ho6n rai' 10 0 a 1
a.

b.

r6 '
thoi cluo-c khAu trt; ch6nn rc"flt?* ?r.,gio.r.,i,
tam
l6ch
Ch6nh
viSn;
iini
tectJ
Ch6nh
dinh:
X6c
thu6; Tdi s6n tl-ru0 TN ho6n lai; ThuO TN ho6n lai phAi tri
LAp dinh khoAn d0 phnn 6nh CP thu0 TNDN hsf6 lei
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TRTIONG DAI HQC KINH TE LUAT
KHOA Kf], ToAN KrEM roAN

DIr KIEM TRA CUOI tkj II Nftn hoc20l2 -2013

Hg.

(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

Tai m6t doanh nghi6p COMEX chuy6n kinh doanh thuong mai, hach todn thu6 GTGT theo phucrng phdp
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

2)

theo piruong thric L/C
Ngny 3/5,t'{ DN COMEX ti6n hdnh ldrn thu tuc md LlCtai ng6n hdng. Ti Ie ki q8 2)%ltri gia
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

Mua vdo

3)

Il6n
NgAy 5/-5lN

.,,21s

ngdy 3/5,rl.l }i:

20.10od/ust)

ra

: 20. 200I'1/USD

r.r.rua .500

chi6c hdng

I3

voi giri :nua

clA

c6 lhu€ GTGT 1Tok:110IA0.000d, ti6n hirng
GI'GT 5%) thanh toAn biug

chLra thanh tohn , chi phi vAn chuy6n: 5 250.000d ( trong d6 thLr5

4)
5)
6)

7)
S)

9)

T!

ti6n tam ilng, hAng h6a dd v6 nhAp kho ,lii
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
chuathanh todn. Chi phi van chuydn di ,:61hu6 GI'GI'-s%: 105.tl00.000cl thanh to6n bing tidn
ri,i-it, Iili,iig h5;i ;1li v6 nhip lilii, i'il
)'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
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 )
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
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

.

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
gie ni6m y5t tai ng6n hdng vdo ngdy 12l5,N Li:
Mua vio
:20.5OOdtuSD
B6n ra

:20.700d/USD

Ty giatheo hop d6ng mua b6n ngoai t6 : 2l .000drUSD

1/2

:


l0) Ngdy 13/5N.lam ,1,
de nhrin hdng A. Trong ngdy dd hoAn tAt thu tuc vd nhan th6ng
1u: !1i .gu,ar
b6o tlru6 v6i s6 ti6n thu6 nhap khiu lir: zq9 .600.000d thu6 CiCl nang nhAp khAu ld: 1 07. 120.000d
Hdng h6a dd v6 nhAp kho dtr
11) Ngny 14i5lt\ DN COMEX nh4ri t1u1c ti0n tii'ngudi mua hdng hda C cr nghi6p vu 5'bing ti6n gui
ngAn hdng sau khi dd tr-u phAn chiet khAu thanh to6n
Cirng ngdy 16 hAng hoa D vd E da v6 nhdp kho . DN COMEX ti6n hdnh thanh to6n tidn cho ngudi b6n
vi nhd v6n chr.ry6n bing ti6n mdt sau iJri rid tlu ,1i phAn c1:i6t kh6'u thanli to6n diio,c h-Lidrig
12) Ngdy l5l5N nhAn alrroc th6ng b6o ngAn hdng cua nguoi mua 16 hdng B dd mcy LC. OX COVpX
ti6n hdng ldm thu tuc xudt khdu 16 haig B. ;<"u6t thodn tAt trog ngdy, nhtur th6ng b6o thuZ xuAt kh6u v6i thu6 xuA-t: 0%, 16 phi hai qt,un*da
;ing
"hi
ti6n mdt: -500.000d

Ty gi6"ni0m y6t tai ngAn hang vdo ngdy 15/-5,,A{ ld:
Mua
B6n

vio
ra

: 20.900d/USD
: 21 . 100d/llSD

13) Ngey 11/5/N DN COMEX nhAn cluo-c tiAn cira ngr-rdi mr-ra hdrg h6a B thanh toAnLlC: 69.992

IISD

T1i gi6 ni6m y6t tai ngAn hAng vdo ngdy 1715,4.I ld:

Mua

v2ro

;21.100d/LrSD

Il6n ra
:21. 300c1/USD
ngdy DN COMEX bhn to)n bO s6 ngoai tC tr6n oho ng6n hdng
lirng.

r,(ri ti giii: 22.000d/USD toAn b6 s6
khoan ti6n giri
14) Ngny T l5N thanh todn chi phi di6n , nudc , di6n thoai 55.000.000 d( trong cl6 rhu6 GTGT l0%

)
cia phdng kinh doanh, 88.000.000 d ld cua c6c phdng kh6c cdn lai , thanh todn biug ti6n mdt
15) Ngny 30/5,1{ tinh ti6n lu.o-ng vd phu cAp ltr:o:rg j}rdi tra,hLr sau :
]]lt:':::q 1i r:'hirc hirh cbiqh :{0 0i:il nil}d
Phdng kirrh doanlr
100.0t,0.000d
Phong k6 todn
50.00ti.000cl

titn thu

duo-c ng6n hdng dd chuyOn vdo

tli

Kho
Thanh to6n luo'ng b[ng tiAn lndt sau khi

YGu

10.00c.0.10d
ctd

tru'di c6c kl-roan tlich theo lu'ong ( B]lXH, BHYT, BHTN)

ciu: L6p tlinh l
l
TRTIONG NO UOX DUYI]T

GIANG VIEN RA DE

(ky t6n, ghi rO ho t6n)

(ky tOn, ghi 16 ho t6n)

(?i",, cDrr, o"?

Nguy6n T'hi Thu Thuy

')

/)