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BI TP CHNG 2

Bi 1

Ngn hng Norfolk c bng cn i k ton (tm tt) nh sau. Trong bo co ny c mt s s liu v khng nhn thy c. Anh (Ch) hy gip ngn hng in vo nhng s cn thiu. Tt c s liu n v tnh l t VND.

Tng ti sn c $4,000.00Tin mt v tin gi ti cc t chc tn dng 90.00Chng khon 535.00Qu d tr v cc hp ng mua li 45.00Tng cho vay v ng trc khch hng

D phng ri ro cho vay & ng trc khch hng (200.00)Cho vay v ng trc khch hng rng 2,700.00

Chng khon u t 20.00Ti sn c nhTi sn c nh hu hnh 15.00Goodwill v ti sn c nh v hnh khc 200.00Ti sn c khc 175.00N PHI TR V VN CH S HUTng n phi trTin gi ca khch hngCc cng c ti chnh phi sinh v cc khon n ti chnh khc 80.00Pht hnh giy t c gi 10.00Cc khon n vay 50.00 N di hn th cp 480.00Cc khon n cc 40.00Tng vn ch s huVn c phn u i 5.00Vn c phn thng 25.00Thng d vn c phn thng 320.00Li nhun cha phn phi 70.00

Bi 2:

Bn cnh bng cn i k ton tm tt nh trn, ngn hng Norfolk cng chun b bng bo co khot ng kinh doanh (bo co thu nhp) vi mt s s liu cn thiu. Anh (Ch) hy b sung nhngtin cn thiu ny

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BO CO KT QU HOT NG KINH DOANHThu nhp t li v cc khon tng t $200Chi ph li v cc khon tng tThu nhp li thun 60Tng thu nhp ngoi li 107

Thu nhp t hot ng dch v 20Thu ph dch v trn ti khon tin gi 25Thu nhp t hot ng dch vCc khon thu nhp ngoi li khc 30Li (l) t mua bn chng khon kinh doanh 5Thu nhp bt thng khc 2

Tng chi ph ngoi li 125Chi ph tin lng & thng cho nhn vin

Chi ph thit b v c s vt cht 10Cc chi ph ngoi li khc 20Chi ph d phng ri ro tn dngThu nhp thun trc thu Pretax net operating income 22Thu thu nhp doanh nghip (30%)Li nhun rng sau thu

Bi 3:

Hy tnh cc s liu sau

Thu nhp li rngThu nhp ngoi li rngThu nhp thun trc thuLi nhun rng sau thuTng doanh thu hot ngTng chi ph hot ngC tc chi tr cho c ng thng

Bit rng

Tng thu nhp t li $140D phng n xu $5Tng chi ph li 100Thu thu nhp doanh nghip 4Tng thu nhp ngoi li 75Phn li nhun gi li tng thm 6Tng chi ph ngoi li 90

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Bi 4:

Bng cn i k ton v bo co kt qu hot ng kinh doanh mi nht ca ngn hng UEB c c

sau

Bo co kt qu hot ng kinh doanhThu li v ph t hot ng cho vay $50Thu li v c tc t hot ng u t 6

Tng thu nhp t li 56

Chi ph li tin gi 40Chi ph li cho cc khon vay a

Tng chi ph li 46

Thu nhp li rng 10Thu nhp ngoi li 20Chi ph ngoi li :

Lng v thng nhn vin 10*Chi ph qun l 5Cc chi ph ngoi li khc b

Tng chi ph ngoi li 17Thu nhp ngoi li rng -2

Chi ph d phng ri ro tn dng 5Thu nhp hoat ng thun trc thu 8Li (L) t hot ng kinh doanh chng khon 2

Thu nhp bt thng -1Tng li nhun trc thu 9Thu 2Thu nhp rng sau thu 7

*Ghi ch: Ngn hng hin ti c 40 nhn vin lm vic ton thi gian.

Bng cn i k tonTI SN N & VCSHTin mt & tin gi ti TCTD $100 Tin gi khng k hn (KH) $190Tin gi ti NHNN 10 Tin gi tit kim ca KH cChng khon u t 150 Tin gi c k hn ca KH 470Cho vay rng 700 Vay cc TCTD khc 80(D phng n xu = 25) Tng n phi tr d(Li khng thu hi c = 5) Vn ch s huTi sn c nh rng 50 Vn c phn thng 20

Thng d vn c phn thng 35Tng ti sn 980 Li nhun gi li e

Tng vn 80

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Tng ti sn c sinh li 860 Tin gi chi tr li 650

Anh (ch) hy in vo nhng ch cn trng trn bng cn i k ton v bo co kt qu hkinh doanh. Sau s dng nhng bo co ny tnh cc ch tiu o lng hiu qu hot ngn hng

Thng qua cc thng tin ti chnh ny, anh ch nhn thy nhng im mnh v im yu nohng UEB trong hot ng kinh doanh?