a. Hao mòn năm N
- Nhà làm việc = 3600000*8% = 208000
- Nhà ở = 1560000*5% = 78000
- Phương tiện vận tải = 8.400.000*15% = 1260000
- Máy móc thiết bị = 354.000*20% = 70800
- Đồ dùng quản lý = 54.000 * 10% = 5400
TỔNG CỘNG = 488200
b. Hao mòn năm N+1
2. Tính hao mòn TSCD năm N: NợTK466/CóTK214 488200
Nếu dùng cho hoạt động KD: NợTK631/CóTK214 488200
NếuTSCD vốn của NS dùng vào SXKD: NợTK466/CóTK4314;3338 488200
Bài 5.7:
1. a. NợTK211/CóTK5212 256000
b. NợTK211/CóTK111 5000
c. NợTK661/CóTK466 261000
2. NợTK5212/CóTK4612 261000
3. a. NợTK211 109200
CóTK3311 100000
CóTK3337 100000*4% = 4000
CóTK33312 100000*1,04*0,05 = 5200
b. NợTK211/CóTK112 6000
c. NợTK6612/CóTK466 115200
4. NợTK466 50000
NợTK214 150000
CóTK211 200000
5. a. NợTK211/CóTK2412 150000
b. NợTK441/CóTK466 150000
6. a. NợTK466 10000
NợTK214 90000
CóTK211 100000
b. NợTK111/CóTK5118 20000
c. NợTK5118/CóTK111 5000
7. a. NợTK211/CóTK465 56000*1,1 = 61600
b. NợTK211/CóTK112 6000
c. NợTK635/CóTK466 67600
CóTK0082 61600
8. a. NợTK211/CóTK3311 10000*1,1 = 11000
b. NợTK4312/CóTK466 11000
Bài 6.1:
1. NợTK0081 20000
2. NợTK111/CóTK4612 20000; CóTK0081 20000
3. NợTK334/CóTK3118 1200
4. NợTK334/CóTK3118 300
5. NợTK334/CóTK312 600
6. NợTK6612/CóTK334 20000
7. NợTK6612 20000*17% = 3400
NợTK334 20000* 7% = 1400
CóTK332 4800
8. NợTK334/CóTK111 16500
Bài 6.2:
1. NợTK6612/CóTK334 20000000
2. NợTK3321/CóTK334 800000
3. NợTK334/CóTK3118 400000
4. NợTK6612 3400000
NợTK334 20000000*7% = 1400000 (5%BHXH, 1%BHYT; 1%KPCD)
CóTK332 4600000
5. NợTK334/CóTK111 21700000
6. NợTK332/CóTK112 4800
7. NợTk112/CóTK332 800000
Bài 6.3:
1. a. NợTK466 60000
NợTK214 60000
CóTK211 120000
b. NợTK3111/CóTK5118 80000
2. NợTK3118/CóTK111 20000
3. NợTK3118/CóTK531 8000
4. NợTK3311Z/CóTK112 50000
5. a. NợTK2413/CóTK3311 100000
b. NơTK6612/CóTK2413 100000
6. NợTK3311/CóTK112 100000
7. a. NợTK466 30000
NợTK214 20000
CóTK211 50000
b. NợTK3118/CóTK5118 30000
8. NợTK5118 30000
CóTK3338 15000
CóTK3118 15000
9. NợTK111/CóTK3118 15000
10. NợTK4313/CóTK3118 5000
11. a. NợTK466/CóTK211 80000
b. NợTK112/CóTK4612 80000
12. NợTK152/CóTK3311 50000
Bài 6.4:
1. NợTK6612/CóTK334 150000
2. NợTK6612 150000*17%= 25500
NợTK334 150000*7% = 10500
CóTK332 36000
3. NợTK334 530
CóTK312 350
CóTK3118 180
4. a. NợTK111 150000
NợTK3321 25000
CóTK4612 175000
b. CóTK0081 175000
5. NợTK334 141970
NợTK3322 3750
CóTK111 145720
6. NợTK4311 60000
NợTK4312 160000
NợTK6612 1195000
NợTK3321 18000
CóTK334 1433000
7. NợTK6612/CóTK335 850000
8. Nợ112/CóTK3321 18000
9. NợTK111/CóTK112 2283000
10 NợTK334 1433000
NợTK335 850000
CóTK111 2283000
Bài 6.5:
1. NợTK6612 1780000
NợTK6622 50000
NợTK2412 70000
CóTK334 1900000
2. NợTK6612 1780000*17% = 302600
NợTK6622 50000*17%= 8500
NợTK2412 70000*17%= 11900
NợTK334 1900000*7% = 133000
CóTK332 456000(3321: 380000; 3322: 57000; 3323: 19000)
3. a. NơTK111 1957000
NợTK332 418000
CóTK461 2375000
b. Có0081 2375000
4. NợTK334 1900000
NợTK3322 57000
CóTK111 1957000
5. NợTK112/CóTK3323 19000
6. NợTK3321/CóTK111 80000
7. NợTK3323/CóTK111 16160
8. NợTK112/CóTK3321 80000
Bài 6.6:
A. HCSN:
1. NợTK6612/CóTK334 6400000
2. NợTK6612 17% = 1088000
NợTK334 7% = 448000
CóTK332 1536000
3. NợTK334 8480
CóTK312 5600
CóTK3118 2880
4. NợTK111 2400000
NợTK3321 400000
CóTK4612 2800000
CóTK0081 2800000
5. NợTK334 2271520
NợTK3322 60000
CóTK111 2331520
6. NơTK4311 960000
NợTK4312 2256000
NợTK6612 19120000
NợTK3321 288000
CóTK334 22624000
7. NợTK6612/CóTK335 1600000
8. NợTK111/CóTK112 36800000
9. NợTK334 22928000
NợTK335 13600000
CóTK111 36528000
Bài 6.7 :
1. NợTK152 83000
NợTK111 3000
CóTK312C 86000
2. NợTK6612 19900
NợTK334 100
CóTK312A 20000
3. NợTK6612/CóTK312B 36000
4. NợTK312A/CóTK111 4000
Bài6.8
1. a. NợTK531/CóTK1551 86000
b. NợTK3111Y 99000
CóTK531 90000
CóTK33311 9000
2. NợTK112/CóTK3111X 300
3. NợTK111 40
NợTK334 60
CóTK3118 100
4. NợTK465/CóTK5112 200
5. NợTK3118/CóTK6612 20
Bài 6.9:
1. NợTK3311B/CóTK112 13000
2. NợTK152/CóTK3311 5000
3. NợTK1552/CóTK3312X 8000
4. NợTK3338/CóTK4612 1000
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