cau héi 27 Cau tré [oi da duoc Iuu Dat diém 0,25 ¥ Xa cd ‘eo Thdi gian con lai 0: ee (Bon vi tinh: déng):S6 du dau ky tai khoan 121 la 200.000.000 dng (chi tiét 15.000 cd phiéu X), gitra ky mua thém 10.000 cé phiéu X, gid mua 22.000 déng/cé phiéu, cudi ky ban 15.000 cé phiéu d6ng/cé phiéu, thu bi Tinh gia chttng khoai X vdi gid ban 23.000 ng tién gdi ngan hang. n xuat kho theo phuong phap binh quan lién hoan. Ké todn ghi nhan nghiép vu ban cé phi Select one: Oa jéu X nhu thé nao? No TK 112: 345.000.000 @>. oc od CO TK 121: 330.000.000 C6 TK 515: 15.000.000 Ng TK 112: 345.000.000 C6 TK 121: 200.000.000 C6 TK 515: 145.000.000 No TK 112: 345.000.000 CO TK 121: 252.000.000 C6 TK 515: 93.000.000 Ng TK 112: 345.000.000 C6 TK 121: 150.000.000 C6 TK 515: 195.000.000 Clear my choicecau hdi 13 Thdi gian con lai 0: ee Cau tra loi da duge luu Dat diém 0,25 Y Xoa cd Céng ty da mua mét day chuyén san xuat va dua vao str dung tai phan xung, nguyén gid 30 ty déng. Sau 1 nam str dung, cng ty chi tién gti ngan hang dé stra chira day chuyén san xuat, sau khi stra chita da kéo dai thoi gian str dung cua may thém 2 nam, déng thai lam muc hao phi nguyén vat ligu dé san xuat 1 san pham giam di. Chi phi stra chita day chuyén san xuat duoc ké todn nhu thé nao? Select one: © a. Ghi tang chi phi san xuat chung @ b. Ghi tang nguyén gia tai san c6 dinh © ¢. Ghi tang chi phi khac © 4. Ghi tang chi phi quan ly doanh nghiép Clear my choice cau hoi 14a Ons Thdi gian con lai 0:05:03 cau hoi 8 Cau tra lai da duge luu Dat diém 0,25 Y Xoacd Doanh nghiép mua c6éng cu dung cu (thudc loai phan bé 2 lan), khong nhap kho, str dung ngay cho bé phan ban hang. Tai khoan ghi ng trong trudng hop nay Ia: Select one: Oa. TK641, Ob. TK153 @c. TK641 vaTK 242. Od. TK242 Clear my choice cau hoi 9 Cau tra loi da dugc luu Dat diém 0,25Dat diém 0,25 Thdi gian con lai 0: cee Lp dinh khoan ké todn nghiép vu sau (don vi tinh triéu d6ng): Xuat kho hang hoa voi tri gia 200, tri gid ban chura cé thué GTGT 10%: 330 tién hang chua thu, chi phi van chuyén hang di ban (gid dA co thué gid tri gia tang 10%): 55 thanh todn bang chuyén khoan. Select one: @ a. NOTK 632/C6 TK 156: 200; No TK 331: 330 C6 TK 511: 300 Co TK 3331: 30; No TK 632: 50 No TK 133: 5 CO TK 112: 55 © b. NOTK 632/C6 TK 156: 200; No TK 131: 330/ Co TK 511: 300/ C6 TK 3331: 30; No TK 641: 50 /No TK 133: 5/ C6 TK 112: 55 No TK 641/C6 TK 156: 200; No TK 131: 330 Co TK 511: 300 Co TK 3331: 30; No TK 156: 50 No TK 133: 5 COTK 112: 55 © 4d. NOTK 611/ C6 TK 156: 200; No TK 131: 330 C6 TK 511: 300 C6 TK 3332: 30, No TK 156: 50 No TK 133: 5 CO TK 112: 55 Clear my choice O °Thdi gian con lai 0:21:33 cau hdi 31 Chua tra loi Dat diém 0,25 ¥ Dat oo (Bon vi tinh triéu déng). S6 du dau ky TK 133: 100, TK 3331: 0. Trong ky thué gia tri gia tang (GTGT) dau vao duoc khau trir phat sinh 200, thué GTGT dau ra phai nop 500. Ké todn ghi but todn khau trir thué GTGT nhu thé nao? Select one: © a NOTK 3331/Co TK 133: 500 @ b. NoTK 3331/C6 TK 133: 300 O ¢. NOTK 3331/Co TK 133: 200 O 4. NOTK 3331/CO TK 133: 100 Clear my choicecauhéi 21 Chua tra lot , Thdi gian con lai 0:34:20 Dat diém 0,25 ¥ dat ce (don vi tinh triéu déng). Nhan duoc gidy bao héng dung cu loai phan bé 4 ky dang str dung tai ctra hang. Gia tri dung cu xuat dung 100. Ké todn da phan bé 3 ky. Gia tri phé liéu thu hdi nhap kho tri gid 5. But todn phan bd. gia tri dung cu vao chi phi lan cudi cling 1a: Select one: O a NOTK 641/Co TK 242: 25 @ b. NoTK 242: 100/C6 TK 153: 100 va No TK 641/C6 TK 242: 25 © ¢. NoTK 641/C6 TK 153: 20 © 4d. NOTK 641: 20/No TK 152: 5/C6 TK 242: 25. Clear my choice BUR ara! BUR aC} +phan xudng: 20.000 4) Xuat kho CCDC loai phan bé 1 lan cho aa phan san xuat: 3.001 - - 5) Tién dién, nu‘éc tre Théi gian con lai Ca xuGng san xuat ( gid da cd thué GTGT 10%): 660 6) Nhap kho 100 cdi thanh pham B, biét rang san phadm do dang cuéi ky: 8.150 7) Xuat kho ban 100 cai thanh phaém B voi gia ban chua bao gém 10% thué GTGT la 200/cai Hdi sé phat sinh bén No cia TK 632 la bao nhiéu? Select one: © a. 160.000 © b. 150.000 Oc. 140.975 O 4. 153.330 BEC Ris Trang tiép Bang cau hoi Seer a eOOO SsDat diém 0,25 ——__.0 ? Thi gian con lai 0:49702 ¥ dat co (don vi tinh: triéu déng). Nam X, phat sinh khach hang A ng doanh nghiép 200. Nam X+1, Doanh nghiép da lap du phong phai thu kho doi 30% ng phai thu cla A. Nam X+2, doanh nghiép lap du phong ng phai thu khé ddi 60% no phai thu cla A. Nam X+3, khdch hang A pha san, but toan xéa $6 ng phai thu cla A nhu sau: Select one: © a NOTK 642: 80 C6 TK 131: 80 © b. NoTK 642: 200 C6 TK 131: 200 (OP No TK 229: 120 No TK 642: 80 C6 TK 131: 200 © 4d. NOTK 2293: 60 Ng TK 642: 140 C6 TK 131: 200 BEC R is Trang tiépDat diém 0,25 Paro) mod/qui G) a ¥ Dat oo Thi gian con lai 0:41:21 (Bon vi tinh 1.000 déng). Doanh nghi tinh gia hang xuat kho theo phuong phap nhap tru6c- xuat true Du dau ky TK 152A: 60.000 ( 300 mét); TK 154: 4.000; TK 155: 80.000 ( 50 cdi Thanh pham B) 1) Nhap kho 400 mét NVL A gid mua da co thué GTGT 10%: 275/mét 2) Xuat kho 350 mét NVL A cho san xuat san pham B 3) Tién luong phai tra cho céng nhan truc tiép san xuat: 30.000, phan xung: 20.000 cho b6 phan quan ly 4) Xuat kho CCDC loai phan bé 1 lan cho bd phan san xuat: 3.000 5) Tién dién, nu‘éc tra cho bé phan phan xuOng san xuat ( gid da cd thué GTGT 10%): 660 6) Nhap kho 100 cai thanh pham B, biét rang san phaém dd dang cuéi ky: 8.150 7) Xuat kho ban 100 cai thanh pham B véi gid ban chua bao gém 10% thué GTGT la 200/caiDat diém 0,25 ¥ pat cy Thoi gian con lai 0:51:46 Loi nhuan ké toan truéc thué thu nhap doanh nghiép (TNDN) la 100 triéu dng. Dugc biét chi phi khéng dugc trir thu nhap chiu thué TNDN Ia 2 triéu d6ng, thué suat thué TNDN Ia 20%. But todn ghi nhan chi phi thué TNDN doanh nghiép phai nép Ia gi? Select one: © @ NOTK 821/C6 Tk 3334: 20 triéu d6ng © b. NOTK 821/Co TK 3334: 0,4 triéu dong @ c. No TK 821/C6 TK 3334: 20,4 triéu dong © 4d. No TK 3334/Co TK 821: 19,6 triéu dong Clear my choice cau héi 8 Chua tra loia Ons /mod/qui Thdi gian con lai 0:56:59 cau hoi 4 Chua tra loi Dat diém 0,25 X6acd S6 tién phai thanh todn cho céng nhan san xuat vé khoan tro cap 6m dau, thai san duoc ké toan ghi: Select one: © 4 NOTK 334/C6 TK 111 @ Ng TK 338/C6 TK 334 © ©. NOTK 334/c6 TK 338 O 4. No TK 622/C6 TK 334 Clear my choice cauhéi 5 Chua tra loi Dat diém 0,25Clear my choice ao —_—______.9 ? Thi gian con lai 0:58706 cau hoi 2 Chua tra loi Dat diém 0,25 ¥ Bat cs Khoan nao sau day khéng phai Ia chi phi cua doanh nghiép? Select one: @ a. Tién luong ctia can bd - cong nhén vién trong doanh nghiép © b. Chiét khau thanh toan doanh nghiép cho khach hang huong © ©. Tién phat phai tra cho déi tac do doanh nghiép vi pham hop déng kinh té Oy: Chi phi van chuyén dung cu mua vé nhap kho cla doanh nghiép Clear my choice cau hoi 3 Chua trd lai Dat diém 0,25, ¥ dat ceThi gian con lai 0:58:47 cau hdi 1 Chua tra loi Dat diém 0,25 ¥ dat co But toan cudi ky két chuyén cdc khoan giam triy doanh thu dé xac dinh doanh thu thuan duge ghi nhu thé nao? Select one: © @ NOTK 521/Ng TK 333/C6 111, 112, 131... © b. NoTK 521/C6 TK 511 © & NOTK511/Ng TK 333/C6 111, 112, 131... oy No TK 511/C6 TK 521 Clear my choice cau hoi 2