BAI TAP THC HANH PMKT

NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

BI TP THC HNH PHN MM K TON

Ti cng ty thng mi Sui M (M s thu 445126551-001, a ch 10 Trn Hng o,
TPHCM; hch ton hng tn kho theo phng php kim k thng xuyn; np thu GTGT theo
phng php khu tr), s d trn cc ti khon vo ngy 31/11/2011 nh sau: (VT ng)
A- S d ca cc ti khon:
- TK 111: 800.000.000
1111: 500.000.000
1112.USD: 300.000.000 (chi tit 20.000 USD)
- TK 112: 3.100.000.000 chi tit:
NHNT TPHCM: 2.000.000.000
NHNT Bnh Ty: 300.000.000
NHNTBT: 800.000.000

(1121NTTP: Tin VN gi ti NH NTTP)

(1121NTBT: Tin VN gi ti NH NTBT)

(chi tit 40.000 USD) (1122NTBT: USD gi ti NTBT)

- TK 131: 480.000.000 chi tit:

* Khu vc khch hng: Trong nc
Khch hng Ngc Lan: 240.000.000

(131NL: phi thu khch hng Ngc Lan)

Khch hng Bn Xun: 180.000.000

(131BX)

Khch hng Chiu Vng: 120.000.000

(131CV)

Khch hng Chiu thu: 60.000.000 (KH ng trc) (131CT)

* Khu vc khch hng: Nc ngoi
- TK 133: 10.000.000, chi tit:
1331: 10.000.000
- TK141: 7.000.000 chi tit:
Tn N: 2.000.000

(141TG: Tm ng cho Tn N)

Tn Nam: 5.000.000

(141TN)

- TK 152: 123.000.000 chi tit:

+ Kho cng ty:
Nguyn liu chnh A: 1.000 kg, n gi 60.000 /kg
Vt liu ph B: 3.000 kg, n gi 20.000 /kg
Du ha: 500 lt , n gi 6.000 ng/lt

(1521DH: Nhin liu du ho)

- TK 153: 180.000.000, chi tit:

TRANG: 1

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

+ Kho cng ty:

Qut nc : 10 cy, n gi 2.000.000/cy

(1531QN: Cng c dng c qut nc)

Qut my:100 cy, n gi 300.000/cy

(1531QM)

+ Kho qun 1
My lnh Toshiba: 5 ci, 8.000.000/ci

(1531ML)

My lnh National: 10 ci, 9.000.000/ci

- TK 156: 5.373.000.000, chi tit:
* Loi hng ha: My tnh
+ Kho cng ty:
SP LENOVO Y 400: 150sp x 10.000.000/ sp (1561-LENOVO-Y400: Gi mua hh )
SP ACER 5610Z: 190 sp x 8.800.000/ sp

(1561-ACER-5610Z)

SP ACER AS 4310: 70 x 6.800.000/ sp

+ Kho Qun 1:
SP LENOVO Y 400: 50sp x 10.000.000/ sp
SP ACER 5610Z: 50 sp x 8.800.000/ sp
SP ACER AS 4310: 50 x 6.800.000/ sp
* Loi hng ha: in thoi di ng
+ Kho cng ty:
SP SIEMENS EF 71: 50 SP x 3.500.000/sp
SP SIEMENS S 88: 100 SP x 2.700.000/sp
- TK 159: 2.000.000, chi tit
Hng ha LENOVO Y 400: 100.000.000
- TK 211: 4.240.000.000, chi tit:
Tn ti sn
Vn phng Cng ty
My vi tnh
n chiu
Xe hi
Dy chuyn sn xut

NG
2.000.000.000
180.000.000
60.000.000
500.000.000
1.500.000.000

Hn s dng
10 nm
5 nm
3
10
10

S dng t
T1/2007
T1/2006
T1/2008
T1/2006
T1/2006

NG
2.000.000.000
100.000.000

Hn s dng
5 nm

S dng t
T1/2007
T1/2006

40.000.000

5 nm

T1/2007

HM ly k
36.000.000
20.000.000
50.000.000
150.000.000

BP s dng
QLDN
QLDN
BPBH
QLDN
BPSX

- TK 213: 2.140.000.000, chi tit:

Tn ti sn
Quyn s dng t
Phn mm qun l bn
bn hng
Phn mm Vietsun

TRANG: 2

2012

HM ly k
20.000.000

BP s dng
QLDN
BPBH

QLDN

BAI TAP THC HANH PMKT

NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

- TK 214: 276.000.000, chi tit:

2141: 256.000.000
2143: 20.000.000
Xem s d chi tit cc ni dung c lin quan c trnh by
- TK 222: 800.000.000 chi tit
Cng ty Chiu Tm: 800.000.000

(222CT: GVLD vi cng ty Chiu Tm)

- TK 311: 500.000.000 chi tit:

NHNT TPHCM: 300.000.000

(311NTTP: Vay ngn hn NH NTTP)

NHNT Bnh Ty: 200.000.000

(311NTBT)

- TK 331: 1.300.000.000, chi tit:

* Khu vc khch hng: Trong nc
NB Thu Vng: 560.000.000

(331TV: Phi tr ngi bn Thu Vng)

NB Kip Hoa: 440.000.000

(331KH)

NB Chiu: 390.000.000

(331XC)

NB Chiu Xun: 90.000.000 (ng trc tin ngi bn) (333CX)

* Khu vc khch hng: Nc ngoi
- TK 334:100.000.000, chi tit
3343: 100.000.000
- TK 338: 7.000.000, chi tit
3383 : 7.000.000
- TK 341: 3.500.000.000, chi tit:
Ngn hng NTTP: 3.500.000.000

(341NTTP: Vay di hn NH NTTP)

- TK 411: X
4111:X
- TK 414: 750.000.000
- TK 421: 640.000.000, chi tit:
4211: 640.000.000
- TK 353: 80.000.000 chi tit:
3531: 50.000.000
3532 : 30.000.000
B- S d chi tit khch hng theo tng ha n pht hnh
Tn khch hng
TRANG: 3

S d H

NGY H
2012

S H

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

Khch hng Ngc lan

240.000.000

1/11/2011

GL/01 006524

Khch hng Bn Xun

180.000.000

15/11/2011

GL/01 087638

Khch hng Chiu Vng

120.000.000

21/11/2011

GL/01 002200

60.000.000

20/11/2011

05/11-CT

Khch hng Chiu Thu ng trc

C- S d chi tit ngi bn theo tng ha n pht hnh

Tn khch hng
Thu Vng

S d H
120.000.000

NGY H
3/11/2011

S H
GL/01 004324

Kip Hoa

240.000.000

8/11/2011

GL/01 000112

Chiu

120.000.000

25/11/2011

GL/01 055447

90.000.000

10/11/2011

H 04/11-CX

Chiu Xun (ng trc tin

ngi bn)

D- CC NGHIP V PHT SINH TRONG K: Trong thng 12/ 2011 c cc nghip v kinh t pht
sinh:
Ngy 11- Nhn c giy bo c s 001241 ca ngn hng ngoi thng TP. H Ch Minh v s tin khch
hng Ngc Lan thanh ton tin mua hng 80.000.000 (Theo H s GL/01 006524 ngy
1/11/2011).

2- Mua 500 hng ha LENOVO Y 400 v nhp kho ca cng ty cha tr tin cho ngi bn Kip
Hoa. Gi mua cha thu VAT l 11.000.000/ sp. Bin bn kim nghim kim phiu nhp kho s
001; H GTGT GL/01 s 068459.

3- Xut kho 20 hng ha LENOVO Y 400 mua ca cng ty Kip Hoa theo H 068459 ngy 1 tr li
do b km phm cht, PXK s 001A, HGTGT s GL/01 002567

4- Giy bo n ca NH NTTP s 001794 v s tin thanh ton 30% tin mua hng cho ngi bn
Kip Hoa theo H GTGT GL/01 s 068459 v HGTGT s GL/01 002567 ngy 1/12/2011.
TRANG: 4

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5- Chi tin mt tm ng cho Tn Nam 10.000.000 i cng tc theo Phiu chi s 001 v phiu tm
ng s 235.

6- Xut kho 3 cy qut nc loi phn b 2 ln cho phng k ton. Phiu xut kho s 001.

Ngy 27- Xut qu tin mt theo Phiu chi s 002 thanh ton ht khon tin n cho c quan BHXH.

8- Mua 1.000 lt du ha v nhp kho cng ty chy xe ca nh cung cp Hoa Nhi. Gi mua cha
thu VAT l 6.500/lt thanh ton bng tin mt. Bin bn kim nghim kim phiu nhp kho s
002, Phiu chi s 003; H GTGT GL/01 s 017120.

9- Chi tin mt tm ng cho Tn N 15.750.000 i cng tc, Phiu chi s 004 v phiu tm ng 236.

10- Nhn gp vn tham gia lin doanh ca cng ty Chiu T 1 xe vn ti ISUZU theo HLD s
03/01/SM. Gi tr theo nh gi ca hi ng lin doanh l 300.000.000, bin bn giao nhn
TSC s 210. Ti sn ny c dng cho b phn bn hng, thi hn lin doanh l 5 nm, bt u
s dng k t lc nhn bn giao ti sn c nh.

Ngy 311- Xut kho 150 hng ha LENOVO Y 400 t kho cng ty bn cho khch hng Bn Xun cha thu
tin, gi bn cha thu VAT l 14.000.000/ sp. Thi hn v chit khu thanh ton (2/10, n/30).
Phiu xut kho s 002, H GTGT GL/01 s 001771.
TRANG: 5

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GV: PHAM QUOC THUAN-

12- Khch hng Bn Xun thng bo l hng mua ngy 3/12/2011 theo H s 001771 khng ng
phm cht nh giao c trong hp ng, n v ng gim gi 10%, ha n GTGT gim gi
s GL/001772.

13- Nhn GBC s 001100 ca NHNTTP v khon tin khch hng Bn Xun thanh ton tin mua
hng theo H s GL/01 s 001771 v 001772 mua ngy 3/12/2011.

14- Mua 50 hng ha LENOVO Y 400 v nhp kho cng ty ca ngi bn Kip Hoa, thanh ton
bng TGNHNTTP. Gi mua cha thu VAT l 10.500.000/ sp. Bin bn kim nghim kim phiu
nhp kho s 003; H GTGT GL/01 s 068461, GBN s 006543

15- Xut qu tin mt thanh ton ht cc khon tin cn n cng nhn vin, Phiu chi s 006

16- Xut 100 lt du chy xe b phn bn hng theo phiu xut kho 003.

Ngy 417- C Tn N thanh ton tm ng bng ha n tin qung co sn phm l 15.750.000 (gi bao
gm c thu VAT, thu sut 5%, cng ty qung co T Kin) theo Phiu TTT s 001A v H
GTGT GL/01 047215

18- Anh Tn Nam thanh ton tin tm ng km theo cc chng t gc tin thu phng ca khch sn
Hu Hng cho chuyn i hp H Ni l 5.500.000 (gi bao gm thu VAT 10%, n v ghi
nhn khon chi ny vo chi ph qun l doanh nghip). H GTGT GL/01 019615; phiu thanh
ton tm ng s 310.
TRANG: 6

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GV: PHAM QUOC THUAN-

19- Nhn c thng bo chia li s 235 t cng ty Chiu Tm v s li do gp vn tham gia lin
doanh di hn l 20.000.000.

20- Xut kho 50 hng ho LENOVO Y 400 t kho qun 1 bn cho khch hng Ting Xa thu bng
chuyn khon theo GBC 001234 ca NTBT. Gi bn cha thu 14.500.000/sp. H GTGT GL/01
s 001773, phiu xut kho s 004.

Ngy 521- Tm ng tin mua hng cho Tn Nam 88.000.000 theo Phiu chi s 008 v phiu tm ng 237.

22- Thanh ton tin tip khch cho khch sn Hoa Hng 11.000.000 bng tin mt theo Phiu chi s
009 v H GTGT s NB/01 009001.

Ngy 623- Nhn ha n v thanh ton cho Garage Hng Sn tin sa cha t dng ring cho ban gim
c gi cha thu VAT l 10.000.000, thu sut 10%. Phiu chi s 010 v H GTGT GL/01
003401.

24- ng Tn Nam thanh ton tm ng bng H gi tr gia tng s 005645 ca l hng mua gm
10 sp ACER 5610Z c nhp kho cng ty c gi mua cha thu VAT l 8.000.000/ sp; Bin
bn kim nghim kim phiu nhp kho s 004, phiu thanh ton tm ng s 311.

25- Vay ngn hn NHNT TP.H Ch Minh theo kh c vay s 345/NH/0107 300.000.000, GBC s
0078965 v n v rt tin v nhp qu, Phiu thu s 001.
TRANG: 7

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

26- Xut kho 10 sn phm ACER 5610Z t kho qun 1 bn cho khch hng Nng Chiu thu bng tin
mt, gi bn cha thu 12.000.000/sp. H GTGT GL/01 s 001774, Phiu thu s 002, phiu xut
kho s 005.

27- Mua 10 b bn gh nhp kho t cng ty Chiu Vng ch chuyn giao cho cc phng ban gi mua
cha thu l 4.000.000/ b, thanh ton bng tin mt. Bin bn kim nghim kim phiu nhp
kho s 005; H GTGT GL/01 s 001725; Phiu chi s 011.

Ngy 828- Mua 1 xe Kamaz ca cng ty Chiu ch hng. Gi mua cha thu VAT theo H GTGT GL/01
s 003715 l 350.000.000 thanh ton bng tin gi ngn hng v nhn c giy bo n ca
NHNTTP s 003615. Phng tin vn chuyn ny c a vo sa cha, chi ph pht sinh ban
u gm:
28b.Xut 200 lt du phc v cng vic sa cha, phiu xut kho s 006,
28c.Chi ph sa cha ban u thanh ton cho c s Hoi Minh l 10.000.000, bng k s
001, PC 012

29- Xut 2 b bn gh cho phng gim c theo phiu xut kho 007, k ton quyt nh phn b 4 ln.

30- Xut 100 lt du chy xe b phn qun l doanh nghip, phiu xut kho s 009.

TRANG: 8

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

31- Xut qu tin mt theo Phiu chi s 013 tr tin sa cha 1 con i xe ca b phn bn hng l
200.000, bin nhn s 0698, bng k s 002.

Ngy 932- Xut 2 b bn gh cho b phn bn hng theo phiu xut s 010, phn b 4 ln.

33- Mua 200 sp ACER 5610Z theo H GTGT GL/01 s 002989 t ngi bn Chiu cha thanh ton
tin hng, nhp kho cng ty. Gi mua cha thu VAT l 9.200.000/ sp. Bin bn kim nghim
kim phiu nhp kho s 006.

34- Xut qu tin mt tr tin cng cho Garage Hng Sn v vic sa cha xe Kamaz mua ngy
8 gi cha thu VAT l 2.000.000 theo Phiu chi s 015 v H GTGT GL/01 009170.

35- Xut qu tin mt tr tin l ph trc b cho xe mua ngy 8 l 10.000.000 theo Phiu chi 016
v bin lai s 006920.

36- Xut kho cng ty 30 sn phm LENOVO Y 400 bn cho khch hng Chiu thu bng chuyn
khon theo GBC NTBT s 001299. Gi bn cha thu 14.000.000/sp. H GTGT GL/01 s
001775, phiu xut kho s 011.

Ngy 1037- Xut qu tin mt 200.000 mua chi, dng v sinh, trang b cho cc phng ban theo Phiu
chi s 017. Bng k s 003.

TRANG: 9

2012

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

38- Mua v xut qu 220.000 thanh ton tin nc ung cho cng ty Nc tinh khit AQUA, Phiu
chi s 018, H GTGT GL/01 003309.

39- Xut qu tin mt 5.000.000 h tr phong tro xy nh tnh thng ca Thnh ph theo Phiu chi
s 018 v bin nhn s 0098.

40- Xut kho cng ty 150 sp ACER 5610Z gi cho i l Thin Thai bn. Gi bn theo tha thun
trong hp ng l 12.000.000 /sp, hoa hng i l l 10%. HL s 061, phiu xut hng gi i l s
070, PXK 012.

Ngy 1141- Nhn c giy bo c ca ngn hng ngoi thng Bnh Ty s 003785 v s tin i l Thin
Thai chuyn tr tin bn hng sau khi tr i hoa hng i l c hng theo bin bn thanh ton
hng i l, k gi s 073, ni dung gm: thanh ton tin hng 75 sn phm ACER 5610Z. n v
nhn c H GTGT GL/01 s 065432 do i l Thin Thai pht hnh ghi nhn hoa hng chp
nhn cho i l. n v cng xut H GTGT GL/01 s 001776 ghi nhn doanh thu bn
hng i l.

42- K hp ng s 0067/L/01-2011 vi ch hng Thu Vng v vic lm i l bn hng cho cng

ty Thu Vng. n v tin hnh nhp kho cng ty 500 sp ACER AS 5710Z , gi bn cha thu
GTGT theo tha thun trong hp ng l 12.000.000/sp, hoa hng i l 10%, phiu xut hng gi
i l s 007567.

43- Xut kho 100 sp ACER AS 5710Z (hng bn i l) bn cho khch hng Ngc Lan, gi bn cha
thu GTGT 12.000.000/sp, H GTGT s 001777 cha thu tin khch hng.

TRANG: 10

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44- Nhn c giy bo c s 003865 ca NH NTTP v s tin khch hng Ngc Lan thanh ton tin
theo H GL/01- 001777 ngy 11/01/2011.

45- Thanh ton tin bn hng i l cho cng ty Thu Vng:

Bin bn thanh ton hng i l k gi s 01/01-2007: thanh ton tin hng 100 sp ACER AS
5710Z .
Giy bo n s 003934 ca NHNTBT v s tin chuyn tr cho Thu Vng sau khi tr i hoa hng
n v c hng theo quy nh ca H 0067/L/01-2007.
n v xut H GTGT GL/01 - 001778 ghi nhn hoa hng c hng theo quy nh.

Ngy 1246- Xut qu tin mt mua giy in cho vn phng v dung ngay ca cng ty Chiu. Gi mua cha thu
VAT l 1.000.000 ng. Phiu chi s 019, H GTGT GL/01 s 009713.

47- Cng vic sa cha xe ch hng Kamaz mua ngy 8 hon thnh, k ton tnh gi tr TSC
sau khi hon thnh v bn giao cho b phn ch hng, thi gian s dng ti sn ny l 8 nm. Bin
bn giao nhn TSC s 135.

Ngy 1348- Mua 5 my in HP Laser Jet ca cng ty Chiu Thu. Gi mua cha thu VAT l 4.800.000/ my
thanh ton bng tin mt. Bin bn kim nghim kim phiu nhp kho s 007; H GTGT GL/01
s 007973 v Phiu chi s 020.

TRANG: 11

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GV: PHAM QUOC THUAN-

49- Xut kho 10 sn phm ACER AS 4310 t kho qun 1 bn cho khch hng Chiu Vng thu bng
tin mt, gi bn cha thu l 8.000.000/sp. H GTGT GL/01 s 001779, Phiu thu s 003, Phiu
xut kho s 013.

Ngy 1550- Xut qu tin mt s tin 275.000 (gi c thu VAT) thay mt my in b phn bn hng (Nh
cung cp Chiu Xun). Phiu chi 021 v H GTGT GL/01 001002.

51- Xut kho cng ty 100 sp ACER 5610Z bn cho khch hng Chiu Vng. Gi bn cha thu VAT l
12.700.000/ sp, thi hn thanh ton (2/10, n/30). Phiu xut 014 v H GTGT GL/01 s 001780.

52- Khch hng Chiu Vng thng bo tr li n v 20 sn phm ACER 5610Z b km phm cht (l
hng ca H s 001780, ho n tr hng s GL/01 000342), n v nhp li kho l hng ny
theo PNK s 008.
Ngy 1653- Mua 450 sp ACER AS 4310 nhp kho cng ty, cn n tin ngi bn Nng Chiu. Gi mua cha
thu VAT l 7.000.000/ sp, thi hn thanh ton (2/10, n/30). Bin bn kim nghim kim phiu
nhp kho s 009; H GTGT GL/01 007853.

Ngy 1754- Tm ng lng t 1 cho cn b cng nhn vin cng ty bng tin mt theo Phiu chi s 022,
bng tm ng lng s 12/2010.
- BPQLDN: 60.000.000
- BPBH: 35.000.000

TRANG: 12

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GV: PHAM QUOC THUAN-

55- K hp ng bn 100 sp ACER AS 5710Z (Hng bn i l) cho khch hng Chiu Thu v nhp
qu tin mt s tin 100.000.000 phn ng trc tin mua hng ca khch hng Chiu Thu, Phiu
thu s 004.

56- Nhn c giy bo n ca NHNT TPHCM s 004015 v s tin thanh ton phn na tin hng
cho ngi bn Nng Chiu l hng mua ngy 16/1 theo H GTGT GL/01 s 007853.

Ngy 1857- Nhn c giy bo c ca NHNT Bnh Ty s 004150 v s tin khch hng Chiu Vng chuyn
tr tin mua hng ngy 15 theo H GL/01 001780 v 000342.

58- Xut kho 1 b bn gh cho phng kinh doanh theo phiu xut 015, phn b 4 ln.

Ngy 1959- Khch hng Chiu Thu cho xe n cng ty ch 100 sp ACER AS 5710Z (hng bn i l) theo
hp ng k ngy 17. Gi bn cha thu l 12.000.000/ sp; phiu xut 016; H GTGT GL/01
001781.

60- GBN NHNT TP 002711 tr phn na tin bn 100 sn phm ACER AS 5710Z cho ch hng Thu
Vng theo Bin bn thanh ton hng i l k gi s 02/01-2011.

61- Nhp qu tin mt theo phiu thu s 005 s tin hoa hng bn hng i l c hng l
132.000.000 (gi c thu GTGT), n v xut cho ch hng Thu Vng H GTGT s GL/01
001782.

TRANG: 13

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GV: PHAM QUOC THUAN-

62- Nhn c giy bo c ca ngn hng ngoi thng Bnh Ty s 003785 v s tin i l Thin
Thai chuyn tr tin bn hng sau khi tr i hoa hng i l c hng theo bin bn thanh ton
hng i l, k gi s 073, ni dung gm: thanh ton tin hng 50 sn phm ACER 5610Z. n v
nhn c H GTGT GL/01 s 065433 do i l Thin Thai pht hnh ghi nhn hoa hng chp
nhn cho i l. n v cng xut H GTGT GL/01 s 001783 ghi nhn doanh thu bn
hng i l.

63- Xut qu tin mt 1.000.000 theo Phiu chi s 028 mng m ci ca 1 nhn vin phng k
ton.

64- Xut kho cng ty t 1 l hng gm 30 sp ACER AS 4310 ra cng Si Gn giao cho khch hng
Les Stars de Foix (Php) theo hp ng s 001/XK-01-2011 k, l hng c gi FOB l
500USD/sp, hng ha c giao ln tu, cc chng t c lin quan n l hng gm:
Phiu xut kho s 017; HXK GL/01 000901,
T khai hi quan s 0056/TKXK: thu xut khu phi np theo thu xut 5%
TGTTBQLNH l 19.500/USD
Xut qu tin mt theo PC 024 np tin thu xut khu, giy np tin vo NSNN s 003242;

65- Phiu chi s 025 thanh ton cho KS Hu Hng 16.500.000 v khon chi t chc hi ngh c ng
ca n v. H GTGT s GL/01- 003476.

Ngy 2066- Xut kho cng ty t 2 l hng gm 20 sp ACER AS 4310 ra cng Si Gn giao cho khch hng
Les Stars de Foix (Php) theo hp ng s 002/XK-01-2011 k, l hng c gi FOB l
500USD/sp, hng ha c giao ln tu, cc chng t c lin quan n l hng gm:
Phiu xut kho s 017b; HXK GL/01 s 000902,
T khai hi quan s 0098/TKXK: thu xut khu phi np theo thu xut 5%
TRANG: 14

2012

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

TGTTBQLNH l 19.500/USD
Xut qu tin mt theo PC 024b np tin thu xut khu, giy np tin vo NSNN s 003988;

67- Nhn c giy bo c ca NHNT Bnh Ty s 004283 v s tin cng ty Chiu Tm chia li do
gp vn tham gia lin doanh l 15.000.000.

68- Xut kho qun 1- 10 hng ha ACER AS 4310 bn cho khch hng Ting Xa thu bng tin mt.
Gi bn cha thu 7.500.000/sp. Phiu thu s 006, H GTGT GL/01 s 001784, Phiu xut kho
s 018.

69- Khch hng Chiu Vng thng bo l hng mua ngy 13/01 (H GTGT GL/01 s 001779) c mt
s hng khng ng quy cch nh trong hp ng v cng ty ng gim tin bn hng10%;
Cng ty xut H s 001785 ghi nhn khon gim gi cho khch hng Chiu Vng.

70- Nhp qu tin mt 330.000 v s tin bn tn thu 10 qut bn b phn bn hng ( phn b ht
gi tr). Phiu thu s 007, H GTGT GL/01 001786.

71- Xut kho cng ty 30 hng ho ACER 5610Z bn cho khch hng Ngc Lan thu bng tin mt
theo phiu thu s 008, gi bn cha thu 12.000.000/sp. H GTGT GL/01 s 001787, phiu xut
kho s 019.

72- Xut qu tin mt mua 10.000 USD chuyn vo ti khon ca n v ti ngn hng NTTP, t gi
bn ca ngn hng l 19.800 VND/USD, PC s 026, GBC s 009765 (Tin VND) v bo n
005678 (Tin VND) v GBC s 007456 (Tin USD).

TRANG: 15

2012

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

73- K hp ng s 01/NN/01-2007 vi cng ty Lindes nhp khu 50 hng ha LENOVO Y 410,

gi CIF 1.000 USD/sp. Theo quy nh trong hp ng, n v chuyn khon 10.000 USD k
qu m LC, nhn GBN ca NH NTTP s 004432, TG TTBQLNH l 19.900/USD.

Ngy 2274- Xut kho cng ty 100 sp ACER AS 4310 bn cho khch hng Kip Hoa theo phng thc nhn
hng. Gi bn cha thu VAT l 8.000.000/ sp, GBC ngn hng NTTP 004455. Phiu xut s 020
v H GTGT GL/01 001788.

75- Nhn GBC s 004554 ca NHNTTP s tin 25.000 USD khch hng Les Stars de Foix thanh ton
cho l hng n v xut ngy 19, TGTTBQLNH l 19.900 VND/USD.

Ngy 2376- Khch hng kip Hoa tr li cho n v 20 sp ACER AS 4310 (km theo H GTGT GL/01 s
012414) do khng ng quy nh trong hp ng (L hng mua ngy 22 theo H GTGT GL/01
001788). n v nhp li kho l hng trn theo BBKN kim phiu nhp kho s 011.

77-

L hng nhp khu t 1 t cng ty Lindes theo hp ng s 01/NN/01-2007 v cng,

n v kim nhn v nhp kho qun 1 theo PNK 012. Cc chng t lin quan gm:
Ha n s INK 728: s lng 30 hng LENOVO Y 410, n gi 1.000USD/sp.
T khai hi quan s 619/NK: Thu sut thu nhp khu 10%; thu GTGT 10%.
TGTTBQLNH 20.100 VND/USD ; t gi khai bo thu: 20.100 VND/USD.
Nhn GBN ca NH NTBT s 004843 v s tin chuyn khon thanh ton thu cho l hng
nhp khu ca cng ty Lindes theo hp ng s 01/NN/01-2007 theo t khai hi quan s 619/NK .

TRANG: 16

2012

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

Ngy 2478- K hp ng s 076/01-2007 mua 400 sp ACER 5610Z vi ngi bn D m. Gi mua cha thu
VAT l 9.000.000/ sp. n v xut qu tin mt ng trc tin mua hng l 40.000.000 theo
Phiu chi s 027.

Ngy 2579-

L hng nhp khu t 2 t cng ty Lindes theo hp ng s 01/NN/01-2007 v cng,

n v kim nhn v nhp kho qun 1 theo PNK 012. Cc chng t lin quan gm:
Ha n s INK 729: s lng 20 hng LENOVO Y 410, n gi 1.000USD/sp.
T khai hi quan s 989/NK: Thu sut thu nhp khu 10%; thu GTGT 10%.
TGTTBQLNH 20.100 VND/USD ; t gi khai bo thu: 20.100 VND/USD.
Nhn GBN ca NH NTBT s 004896 v s tin chuyn khon thanh ton thu cho l hng
nhp khu ca cng ty Lindes theo hp ng s 01/NN/01-2007 theo t khai hi quan s 989/NK .

80- Xut qu tin mt tr tin sa cha my Photocopie dng chung cho ton cng ty, gi 500.000.
Phiu chi s 028, HBHTT 002210, cng ty Minh Yn.

81- Nhn c giy bo c ca ngn hng ngoi thng thnh ph s 004676 v s tin i l Thin
Thai chuyn tr theo bin bn thanh ton hng i l, k gi s 074, ni dung gm: thanh ton tin
hng 50 sn phm ACER 5610Z. n v cng xut H GTGT GL/01 s 001789 ghi nhn
doanh thu bn hng i l.
-

n v nhn c H GTGT GL/01 s 065456 do i l Thin Thai pht hnh ghi nhn
hoa hng chp nhn cho i l, n v chi bng tin mt theo phiu chi s 029.

82- Nhn giy bo c s 004795 ca NHNT Bnh Ty v s tin khch hng Xm m ng trc tin
mua hng 100.000.000 theo hp ng s 077-01/2007.
TRANG: 17

2012

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

83- Nhn GBN ca NHNTTP s 004945 s tin 40.000 USD chuyn khon thanh ton cho ngi bn
Lindes, n v cng chuyn khon tin k qu ngy 20 thnh khon tin thanh ton cho ngi bn
Lindes.
84- Xut kho 500 kg nguyn liu chnh A gp vn tham gia lin doanh vi cng ty Chiu Tm theo
HLD s 03/GVLD/12-07, PXK s 021.
85- Nhng bn xe hi ang dng b phn qun l doanh nghip (Bin bn thanh l s 015), gi
thanh l cha thu 300.000.000 ng thu bng tin mt (Phiu thu s 008; H GTGT s
001790). Chi ph vn chuyn ti sn ny n ni thanh l c gi cha thu VAT l 1.000.000
(Phiu chi s 029, H GTGT 041772).

86- Xut kho 10 sp ACER AS 4310 mua ca ngi bn Nng Chiu theo H GTGT GL/01 007853
tr li do hng khng m bo cht lng. PXK s 022, HGTGT s 001791.

Ngy 3187- Ghi nhn tin lng phi tr cho cc b phn theo bng phn b lng thng 1, s 01/2007:
BPQLDN: 100.000.000
BPBH: 250.000.000

88- Trch lp cc khon phi tr theo lng theo quy nh.

89- Tnh khu hao TSC cho cc b phn theo bng phn b khu hao thng 1, s 01/2007.

TRANG: 18

2012

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NGUYEN THANH DUY

GV: PHAM QUOC THUAN-

90- Phn b chi ph cng c, dng c s dng thng ny cho cc b phn c lin quan (bng phn b
cng c dng c s 01/2007).

91- Ha n GTGT AU/ 2006-T 0016983, Cng ty in Lc TPHCM (MST 0300951119-1) tin
in pht sinh trong thng c gi cha thu 5.000.000,thu sut thu GTGT 10%, phiu chi s
032.

92- Ha n GTGT BL/2006T s 966733, Bu in TPHCM, MST 0300954529-1: tin in thoi

pht sinh trong thng c gi cha thu l 10.000.000, PC s 033.

93- nh gi li s d ca cc ti khon c gc l ngoi t vo thi im cui k, bit rng

TGTTBQLNH vo thi im cui nm l 21.000 VND/USD.

94- Thc hin bt ton khu tr thu GTGT GL/01 u vo vi u ra pht sinh trong k.
95- Phiu chi s 032 v vic xut qu tin mt tm np thu thu nhp doanh nghip qu IV.
96- Xc nh kt qu li l trong k.
Ti liu b sung:
- n v qun l hng tn kho chi tit theo tng kho, nhn hiu hng, m s hng.
- n v theo di chi tit cng n theo tng i tng v tng ha n.
- n v tnh gi xut hng tn kho v gi xut ngoi t theo gi BQGQ chuyn ng.
- Cc thng tin chi tit v khch hng v Nh cung cp:
Tn khch hng
Ngc lan
Bn Xun
Chiu vng
Ting Xa
Xm m
Thu Vng
TRANG: 19

M s thu
0304212105
0300111444
0351266547
0351298766
0354575216
0354897608

a ch
25 Nguyn Hu, Q 1 TPHCM
5A L Li Q1 TPHCM
100 B Hng Vng Q 5 TPHCM
250 Nguyn Tri Phng Q5 TPHCM
55 Nguyn Tri Phng Q 10 TPHCM
10 S Vn Hnh Q 10, TPHCM
2012

BAI TAP THC HANH PMKT

NGUYEN THANH DUY

Kip Hoa
Chiu
Nng Chiu
D Am
Thin Thai
T Kin
Chiu Thu
Chiu Xun
Garage Hng Sn
Hoa Nhi
KS Hu Hng

GV: PHAM QUOC THUAN-

0304243988
0304342346
0304345677
0304765435
0301032125
0300541346
0351294329
0354575989
0351264355
0300542457
0100456784

10A Nguyn Th Minh Khai Q1 TPHCM

210 Hai B Trng Q 1 TPHCM
68 Nguyn Du Q1 TPHCM
25 CMT8 qun 1 TPHCM
1 C Hong Vn Th Q Tn Bnh
52 L T Trng Q 1 TPHCM
188C Hm T Q5 TPHCM
256 S Vn Hnh ni di, Q 10, TPHCM
100 A L Hng Phong Q5 TPHCM
55 Bi Th Xun Qun 1 TPHCM
65 Trng Thi, H Ni

1- Phn hnh tin: Nghip v 7, 9, 15, 21, 22, 23, 25, 28, 28c, 31, 34, 35, 37, 38, 39, 46, 50, 54, 63,
65, 67, 70, 72, 80, 91, 92.
2- Phn hnh mua hng tn kho trong nc: 2,8, 15, 24, 27, 33, 48, 53.
3- Nhp khu HTK: 77, 79.
4- Xut bn hng tn kho: 11, 20, 26, 36, 49, 68, 71, 74, 64, 66.
5- Gim tr doanh thu: 12, 69, 52, 76.
6- Xut tr li hng cho ngi bn: 3, 86.
7- Hot ng i l: 40, 41, 62, 42, 53, 44, 45, 55, 60, 61.
8- K ton cng n phi thu, phi tr.

TRANG: 20

2012