bài tập kttc

8/14/2019 Bi tp KTTC

1/15

Bi tpChng 3Bi s 5 ( nh khon ).1/ N TK 152 15.000

(VLA:SL15.00kg; G 10)C TK 151 15.0002/ N TK 152 141.750(VLA: SL13.500kg;G 10,5)

N TK 133 7.087,5C TK 331 148.837,5

(Cty TH 148.837,5)3/N TK 152 450( VLA`450)

C TK 111 4504/ N TK 152 172.500(VLB: SL15.000kg; G 11,5)

C TK 411 172.500(Cty D 172.500)

5. Lu ha n.

C!/N TK 331(Cty H) 22.000C TK 111 22.000C2/N TK 331(Cty L) 15.750

C TK 111 15.750C3/ N TK 151 29.000(DC X: SL2.000;G 14,5)

N TK 133 1.450C TK 112 30.450

Bi s 6 (Tnh ton v nh khon)1/ Tr gi VL xut kho

VL A 5.000kg x 10 = 50.000VL B 2.000kg x 11 = 22.000Cng 72.000

N TK 621(PX1) 72.000C TK 152 72.000(Chi tit VLAVLB)2/ Tr gi VL xut khoVL A 4.000kg x 10 = 40.000VL B 1.800kg x 11 = 19.8.00

Cng 59.800. N TK 621(PX2) 59.800C TK 152 59.800(Chi tit VLAVLB)3/ Tr gi VL xut khoVLC 500h x 25 = 12.500

N TK 621(PX1) 12.500C TK152 (VLC ) 12.500

4/ Tr gi VL xut kho

VLC 300hx25= 7.500 N TK 621(PX2) 7.500C TK152 (VLC ) 7.5005 Tr gi VL xut khoVL A 1000kg x 10 + 1500kg x10+ 3.000 x 10,53 = 56.590VL B 1200kg x 11+ 1.300kg x11,5= 28.150Cng 84.740

N TK 621(PX1) 84.740C TK 152 84.740(Chi tit VLAVLB)6 Tr gi VL xut khoVL A 3500kgx 10,53 =36.855VL B 4000kg x 11,5= 46.000Cng 82.855

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7/ Tr gi VL xut khoVL A 6.000kg x 10,53 = 63.180VL B 2.000kg x 11,5 = 23.000

Cng 86.180 N TK 621(PX1) 86.180C TK 152 86.180(Chi tit VLAVLB)

8/ Tr gi CC xut khoD.c X: 750c x 15 = 11.250

N TK 142 11.250

C TK153(X) 11.2509/ Tr gi VL xut khoVLC 20h x 25 = 500

30hx 25 = 750 N TK 621(PX1) 500 N TK 642 750C TK152 (VLC ) 1.250

Bi s 7 (Tnh ton v nh khon)1/ VT cn u k:- Hng mua ang i ng: 15.000.- Vliu tn kho: 180.000.- Cng c,dng c tn kho: 15.000.Cng: 210.000

N TK 611 210.000C TK 151 15.000C TK 152 180.000C TK 153 15.000

2/ Vt mua v nhp khc trong k:- VLA: Gi mua cha c thu GTGT 141.750 + 450 = 142.200; Thu GTGT: 7.087,5.

N TK 611 142.200N TK 133 7.087,5

C TK 331(Cty TH) 148.837,5C TK 111 450

- Dng c X: Gi mua cha c thu GTGT 29.000; Thu GTGT 1.450 N TK 611 29.000 N TK 133 1.450

C TK 112 30.450- Nhn vn gp bng VLB 172.500

N TK 611 172.500C TK 411 172.500

3/ Vt cn cui k 135.580, trong - Hng mua ang i ng cui k: 29.000- VLA tn kho 1.000 kg x 10,53 = 10.530- VLB tn kho 7.700 kg x 11,5 = 88.550- VLC tn kho 250 h x25 = 3.750

Cng VL tn kho 102.830- Dng c X tn kho 250c x15 = 3.750

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3/15

N TK 151 29.000 N TK 152 102.830 N TK 153 3.750

C TK 611 135.580

4/ Tr gi vt t xut kho trong k210.000 + ( 142.200 + 29.000 + 172.500 ) 135.580, trong :VLA 115.000 + 142.200 10.530 = 246.670VLB 55.000 + 172.500 88.550 = 138.950VLC 25.000 3.750 = 21.250Cng VL xut kho 406.870Dng c X xut kho: 15.000 + 29.000 ( 29.000 + 3.750 ) = 11.250Tng cng Vt xut kho 418.120

N TK 621 406.870

N TK 142 11.250C TK 611 418.120

Chng 4Bi s 1 (Tnh ton v nh khon)1/N TK 211 12.000.000CTK 2412 12.000.000( Ghi s chi tit ngun vn T)2/ N TK 211 704.000N TK 133 70.400

C TK 341 770.000C TK 111 4.400

3/Tnh NG- Gi mua 70.000 x 15,6 = 1.092.000- Thu NK 10% = 109.200.- Ph v/c 14.000- Ph lp t 28.000Cng 1.243.200a/ N TK 211 1.243.200

N TK 133 4.200C TK 331 1.092.000C TK 333 109.200C TK 112 15.400C TK 111 30.800

3b/N TK 414 1.243.200C TK 411 1.243.200

4/N TK 211 960.000C TK 214 240.000C TK 411 720.000

5a/N TK 211 120.000C TK 217 120.000

5b/N TK 2147 20.000C TK 2141 20.000

6/N TK 211 500.000N TK 133 50.000C TKlq 550.000

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4/15

Bi s 2 * Tnh ton v nh khon1a

N TK 214 1.200.000

N TK 811 1.200.000C TK 211 2.400.0001b

N TK 112 1.430.000C TK 711 1.300.000C TK 3331 130.000

1c N TK 811 20.000

C TK 111 20.000

2a N TK 214 520.000N TK 811 40.000

C TK 211 560.0002b

N TK 111 60.000C TK 711 60.000

2c N TK 811 12.000

C TK 111 12.0003

N TK 214 180.000N TK 223 320.000

C TK 211 480.000C TK 711 20.000

4a N TK 214 240.000N TK 222 260.000

C TK 211 480.000

C TK 3387 10.000C TK 711 10.000

4b N TK 214 1.100.000

N TK 222 1.500.000C TK 211 2.400.000C TK 3387 100.000C TK 711 100.000

4c N TK 214 400.000

N TK 222 400.000C TK 211 600.000C TK 3387 100.000

C TK 711 100.0004d N TK 214 60.000

N TK 222 50.000 N TK 811 10.000

C TK 211 120.0005/N TK 214 80.000N TK 1381 100.000C TK 211 180.000

6/ N TK 214 7.200N TK 142 1.440C TK 211 8.640

7/N TK 627 180.000(PX1: 95.000; PX2: 85.000)N TK 641 20.000N TK 642 50.000C TK 214 250.000

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5/15

* Lp bng phn b khu hao theo nguyn tc trn thng

Bng phn b khu hao thng 4/N (v: 1.000.000)

Ch tiu Nm

SD

Ton DN Phn xng SX ( TK 627 )

NG Mc KH PX1 PX2 Cng

B phn

BH (641)

B phn

QL(642 )1.KH Thg trc 250 95 85 180 20 50

2 .KH tng 135,809 118,693 5,866 124,559 1,25 10

Nh xg PX1 10 12.000 100 100 100

T b PX2 10 704 5,866 5,866 5,866

T b PX1 10 1.243,2 10,36 10,36 10,36

T b QLDN 8 960 10 10

TSn BH 8 120 1,25 1,25

Tb PX1 5 500 8,333 8,333 8,333

3. KH gim 50,536 24 14 38 5,12 7,416

T b PX1 10 2.400 20 20 20

Nh khu QL 10 560 4,666 4,666

T b PX1 10 480 4 4 4

Nh PX2 10 480 4 4 4

t PX2 20 2.400 10 10 10

h B hng 10 600 5 5

T b QL 8 120 1,25 1,25

Mt T b VP 10 180 1,5 1,5

T b B hng 6 8,640 0,12 0,12

4.KH thg ny 335,273 189,693 76,866 266,559 16,13 52,584

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6/15

Bi tp chng 5Bi s 1 * Lp bng phn b tin lng

Bng phn b lng thng 1/N ( n v tnh: 1.000.000 )( DN c trch trc tin lng php ca CNTT sn xut)

K ghi cK ghi n

LCB TK 334 TK338LSP LTG LP PC PTK Cg 3382 3383 3384 Cg

TK335 Tng

TK 622 241 243,6 1,0 0,8 245,4 5,078 36,27 4,836 46,184 6,576 298,160

PX1 110 110 0,4 110,4 2,328 16,56 2,208 21,096 3,312 134,808

SPA 50 50 0,2 50,2 1,044 7,530 1,004 9,578 1,506 61,284

SPB 60 60 0,2 60,2 1,284 9,030 1,204 11,518 1,806 73,524

PX2 106 108,6 0,2 108,8 2,226 15,930 2,124 20,280 3,264 132,364

SPA 62 64,8 0,1 64,9 1,318 9,315 1,242 11,885 1,947 78,732

SPB 44 43,8 0,1 43,9 0,908 6,615 0,882 8,415 1,317 53,632

PXSC 15 15 1,0 0,1 16,1 0,322 2,265 0,302 2,889 18,989

PX in 10 10 0,1 10,1 0,202 1,515 0,202 1,919 12,019

TK627 29 32 1,0 1,2 34,2 0,684 4,530 0,604 5,818 40,018

PX1 10 12 0,3 12,3 0,246 1,545 0,206 1,997 14,297

PX2 14 15 0,5 0,3 15,8 0,316 2,145 0,286 2,747 18,547

PXSC 3 3 0,3 0,3 3,6 0,072 0,495 0,066 0,633 4,233

PX 2 2 0,2 0,3 2,5 0,050 0,345 0,046 0,441 2,941TK641 10 11 1,0 12,0 0,240 1,500 0,200 1,940 13,940

TK642 42 50 2,5 52,5 1,050 6,300 0,840 8,190 60,690

TK 335 8,5 8,5 8,500

TK 334 16,200 3,240 19,440 19,440

TK 138 3,0 3,0 3,0

ng 322 243,6 93 14 2,0 3,0 355,6 7,052 64,800 9,720 81,572 6,576 443,748

* Trch KPC: 2% x ( Lug TT + ph cp )

N TK 622 9 PX1 ): ( 110,400 + 6,000 ) x 2% = 2,328.N TK 627 ( PX1 ) 12,3 x2% = 0,246.

C TK 3382 ..* Trch BHXH: 20% x ( LCB + PC ), trong 15% tnh vo chi ph, 5% tr vo lg.

N TK 622 ( PX1 ): 110,400 x15% = 16,56N TK 334 ( 322,0 + 2,0 ) x 5% = 16,200

C TK 3383 .*Trich BHYT: Tnh vo chi ph 2%, Tr lng 1%.....* Trch trc lng ngh php PX1: 110,4 x 3% = 3,312

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7/15

Bng phn b lng thng 1/N ( n v tnh: 1.000.000 )( DN khng trch trc tin lng php ca CNTT sn xut )

TK ghi c

TK ghi n

LCB TK 334 TK338

LSP LTG LP PC PTK Cg 3382 3383 3384 Cg

TK335 Tng

1.TK 622 241 243,6 9,5 0,8 253,9 5,078 36,27 4,836 46,184 300,084

- PX1 110 110 6,0 0,4 116,4 2,328 16,56 2,208 21,096 137,496

+ SPA 50 50 2,0 0,2 52,2 1,044 7,530 1,004 9,578 61,778

+ SPB 60 60 4,0 0,2 60,2 1,284 9,030 1,204 11,518 75,718

- PX2 106 108,6 2,5 0,2 111,3 2,226 15,930 2,124 20,280 131,58

+ SPA 62 64,8 1,0 0,1 65,9 1,318 9,315 1,242 11,875 77,775

+ SPB 44 43,8 1,5 0,1 45,4 0,908 6,615 0,882 8,405 53,805

- PXSC 15 15 1,0 0,1 16,1 0,322 2,265 0,302 2,889 18,989- PX in 10 10 0,1 10,1 0,202 1,515 0,202 1,919 12,019

2.TK627 29 32 1,0 1,2 34,2 0,684 4,530 0,604 5,818 40,018

- PX1 10 12 0,3 12,3 0,246 1,545 0,206 1,997 14,297

- PX2 14 15 0,5 0,3 15,8 0,316 2,145 0,286 2,747 18,547

- PXSC 3 3 0,3 0,3 3,6 0,072 0,495 0,066 0,633 4,233

- PX 2 2 0,2 0,3 2,5 0,050 0,345 0,046 0,441 2,941

3.TK641 10 11 1,0 12,0 0,240 1,500 0,200 1,940 13,940

4. TK642 42 50 2,5 52,5 1,050 6,300 0,840 8,190 60,690

5. TK 335

6.TK 334 16,200 3,240 19,440 19,440

7 TK 138 3,0 3,0 3,0

Cng 322 243,6 93 14 2,0 3,0 355,6 7,052 64,800 9,720 81,572 437,172

* Trch KPC: 2% x ( Lug TT + ph cp )N TK 622 9 PX1 ): 116,4 x 2% = 2,328.N TK 627 ( PX1 ) 12,3 x2% = 0,246.

C TK 3382 ..* Trch BHXH: 20% x ( LCB + PC ), trong 15% tnh vo chi ph, 5% tr vo lg.N TK 622 ( PX1 ): (110 + 0.4 ) x15%N TK 334 ( 322,0 + 2,0 ) x 5% = 16,200

C TK 3383 .

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* nh khon cc nghip v kinh t (Trng hp c trch trc tin lng php ca cngnhn sn xut) n v tnh: 1.000.0001/N TK 622 245,4

(Chi tit PX.SP) N TK 627 34,2(Chi tit PX.)

N TK 641 12,0 N TK 642 52,5 N TK 335 8,5

C TK 334 352,61/N TK 622 46,184(Chi tit PX.SP)

N TK 627 5,818(Chi tit PX.) N TK 641 1,940 N TK 642 8,190 N TK 334 19,440

C TK 338 81,572( 3382: 7,052; 3383: 64,8003384: 9,720)3/

N TK 622 6,576( PX1PX2)C TK 335 6,576

4/N TK 111 100

C TK 112 100

5/N TK 334 100C TK 111 100

6/N TK 334 4,5C TK 138 4,5

7/N TK 138(338) 3,0C TK 334 3,0

8/N TK 111 231,66

C TK 112 231,669/N TK 334 231,66C TK 111 231,66

10/N TK 338 5,0C TK 112 5,0

Bi tp chng 6Bi s 1* nh khon

2/ N TK 621 (SPA) 1.820.000C TK 152 1.820.000

3/N TK 622 (SPA) 150.000C TK lq (334,338) 150.000

4/N TK 627 225.000C TK lq 225.000

5/N TK 152 200.000C TK 621 (SPA) 200.000

6a/N TK 154 (SPA) 1.995.000C TK 621 (SPA) 1.620.000C TK 622 (SPA) 150.000C TK 627 225.000

6b/N TK 155 (SPA) 1.875.000C TK 154 (SPA) 1.875.000

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* Bng tnh gi thnh SPA S lng: 100 SP VT: 1.000.000

K/M chi ph Ddk C Dck Z z1.CPNVLTT 180 1.620 300 1500 152.CPNCTT 150 150 1,53.CPSXC 225 225 2,25Cng 180 1.995 300 1.875 18,75Bi s 2* Tnh ton v nh khon (n v tnh: 1.000.000)

1/N TK 631 (SPA) 180C TK 154 (SPA) 1802/N TK 611 1.000C TK 152 1.000

3/N TK 611 1.820N TK 133 182C TK331 2.002.

4/N TK 622 (SPA) 150C TK334,338 150

5/N TK 627 225C TK lq 2256a/N TK 152 1.200C TK 611 1.200

6b/ VL xut kho:1.000 + 1.820 1.200 = 1.620 N TK 621 (SPA) 1.620

C TK 611 1.6207a/N TK 631 (SPA) 1.995C TK 621 (SPA) 1.620C TK 622 (SPA) 150C TK 627 225

7b/N TK 154 (SPA) 300

C TK 631 (SPA) 3007c/Tnh v K/C gi thnh: N TK 632 1.875

C TK 631 (SPA) 1.875

* Bng tnh gi thnh (Tng t BT s 1)Bi s 5* Tnh ton v nh khon1/N TK 152 4.200

N TK 133 420C TK 331 (Cty H) 4.620

2/N TK 152 10C TK 141 10

3/N TK 621 (SPA) 4.800C TK 152 4.800

4/N TK 622 (SPA) 504C TK 334,338 504

6c/Chi ph SXC tnh vo G thnh:- Bin ph SXC 264- nh ph SXC P b: 120x0,8=96Cng 360

N TK 154 (SPA) 360C TK 627 360

6d/nh ph SXC Hng di Csut:120 x 0,2 = 24

N TK 632 24C TK 627 24

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5/N TK 627 384

C TK lq 3846a/N TK 154 (SPA) 4.800C TK 621 (SPA) 4.800

6b/N TK 154 (SPA) 504C TK 622 (SPA) 504

6/ Tnh v K/C gi thnh:

240+ 5.664- 1.260= 4.664 N TK 155 (SPA) 4.644C TK 154 (SPA) 4.644

* Bng tnh gi thnh SPA S lng 450 VT: 1.000.000

K/M chi ph Ddk C Dck Z z1.CPNVLTT 240 4.800 1.260 3.780 8,42.CPNCTT 504 504 1,123.CPSXC 360 360 0,8Cng 240 5.664 1.260 4.644 10,32

Bi tp chng 7

Bi s 6* Tnh ton v nh khon (Gm c cc bt ton kt chuyn cui k)3/ N TK 155 26.400.000( SPA: SL 200; TT 12.000.000; SPB: SL 160; TT 14.400.000)

C TK 154 26.400.000(SPA: 12.000.000; SPB: 14.400.000)4a/ Tnh tr gi vn thnh phm xut kho- SPA: Gi bq = (5.640.000+12.000.000):((80+200)=63.000

Tr gi xut kho: 100 x 63.000 = 6.300.000

- SPB: Gi bq =(4.991.900+14.400.000):((60+160)=88.145Tr gi xut kho: 80 x 88145 = 7.051.600

Cng 13.351.600N TK 157 13.351.600C TK 155 13.351.600

(SPA: SL 100, ST 6.300.000; SPB: SL 80, ST 7.051.600)

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4b

- Tr gi vn TP xut kho: 16 x 63.000 = 1.008.000 N TK 632 (SPA) 1.008.000C TK 155 (SPA) 1.008.000

- D thu: 16 x 90.000 = 1.440.000; VAT = 144.000 N TK 131 (Cty Y) 1.584.000

C TK 511 (SPA) 1.440.000C TK 3331 144.000

4c- Tr gi vn xut kho: 30 x 88.145 = 2.644.350

N TK 632 (SPB) 2.644.350C TK 155 (SPB) 2.644.350- D thu: 30 x 105.000 = 3.150.000; VAT 315.000

N TK 131 (Cty Z) 3.465.000C TK 511(SPB) 3.150.000C TK 3331 315.000

4d/ Tr gi vn TP xut kho:- SPA: 80 x 63.000 = 5.040.000- SPB: 60 x 88.145 = 5.288.700Cng 10.328.700

N TK 157 10.328.700C TK 155 10.328.700

(SPA: SL 80, ST 5.040.000; SPB: SL 60, ST 5.288.700)5a- Ghi gi vn:

N TK 632 (SPA) 705.000C TK 157 (SPA) 705.000

- Ghi doanh thu: N TK 112 1.155.000

C TK 511 (SPA) 1.050.000C TK 3331 105.000

5b- Ghi tr gi vn

NTK 632 13.351.600(SPA: SL 100, ST 6.300.000; SPB: SL 80, ST 7.051.600)

C TK 157 13.351.600

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- Tnh doanh thu , tin hoa hngD thu SPA: 100 x 90.000 = 9.000.000

D thu SPB: 80 x 105.000 = 8.400.000Cng 17.400.000VAT 1.740.000Gi thanh ton 19.140.000Tin hoa hng: 5% x 17.400.000 = 870.000, trong Tin hoa hng cha c VAT 870.000: (1+0,1)=790.909

VAT u vo 870.000 790,909 = 79,091; N TK 641 790.909 N TK 133 79.091

N TK 112 18.270.000C TK 511 17.400.000(SPA: 9.000.000; SPB: 8.400.000)

C TK3331 1.740.0005c/

N TK 111 3.465.000C TK 131 (Cty Z) 3.465.000

6/N TK 641 270.000C TK 334 180.000C TK 153 30.000C TK 214 45.000C TK 111 15.000

7/N TK 642 197.000C TKlq 197.000

8/N TK 3331 270.000C TK 133 270.000

9/ Cc bt ton kt chuyn cui k- Tnh v K/C doanh thu thun1.440.000+3.150.000+1.050.000+17.400.000 = 23.040.000

(4b) (4c) (5a) (5b) N TK 511 23.040.000

C TK 911 23.040.000- Tnh v kt chuyn tr gi vn hng xut bn1.008.000+2.644.350+705.000+13.351.600 = 17.708.950

(4b) (4c) (5a) (5b)N TK 911 17.708.950C TK 632 17.708.950

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- Tnh v kt chuyn chi ph bn hng

790.909 (5b)+270.000 (6) = 1.060.909 N TK 911 1.060.909C TK 641 1.060.909

- Tnh v kt chuyn chi ph QLDN N TK 911 197.000

C TK 642 197.000- Tnh li nhun trc thu thu nhp doanh nghip(23.040.000-17.708.950-1.060.909-197.000) = 4.073.141- Tnh chi ph thu thu nhp doanh nghip

4.073.141 x 28% = 1.140.479,48N TK 821 1.140.479,48C TK 3334 1.140.479,48

- K/C chi ph thu TNDN N TK 911 1.140.479,48

C TK 821 1.140.479,48- Tnh v K/C li nhun sau thu4.073.141-1.140.479,48 = 2.932.661,52 N TK 911 2.932.661,52

C TK 421 2.932.661,52

Bi tp chng 10Bi s 21/ nh khon ng

N TK 635 48.000.000C TK 111 48.000.000

2/ Hch ton sai nh hng n cc ch tiu ca BCTC (B 01-DN; B 02 DN)* nh hng n cc ch tiu ca BCKQHKD:

- Chi ph ti chnh sai gim 48.000.000- Chi ph QLDN sai tng 800.000Cng chi ph sai gim 47.200.000- Tng li nhun k ton trc thu sai tng 47.200.000- Thu TNDN sai tng 47.200.000x28% = 13.216.000- Li nhun sau thu TNDN sai tng 33.984.000

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* nh hng n cc ch tiu ca BCKT:- NG ti sn c nh HH sai tng 48.000.000

- Hao mn TSC sai tng 800.000- TSCHH sai tng 47.200.000- Thu v cc khon phi np nh nc sai tng 13.216.000- Li nhun sau thu cha phn phi sai tng 33.984.0003a/ iu chnh s liu trn s k ton:

N TK 211 (48.000.000)C TK 111 (48.000.000)

N TK 635 48.000.000C TK 111 48.000.000

N TK 642 (800.000)C TK 214 (8.00.000) N TK 911 48.000.000

C TK 635 48.000.000

N TK 911 (800.000)C TK 642 (800.000)

N TK 821 (13.216.000)C TK 3334 (13.216.000)

N TK 911 (13.216.000)C TK 821 (13.216.000) N TK 911 (33.984.000)

C TK 421 (13.216.000)

3b/ iu chnh s liu trn BCTC* iu chnh s liu trn B02-DN- Ghi tng chi ph TC (MS 22) 48.000.000- Ghi gim chi ph QLDN (MS 25) 800.000- Ghi gim LN t HKD (MS 30) 47.200.000- Ghi gim LN trc thu (MS 50) 47.200.000- Ghi gim thu TNDN (MS 51) 13.216.000- Ghi gim LN sau thu TNDN (MS 60) 33.984.000* iu chnh s liu trn B01-DN- Gim TSCHH (MS 221) 47.200.000- Gim NG TSCHH (MS 222) 48.000.000- Gim gi tr hao mn TSCHH (MS 223) 800.000- Gim tng cng TS (MS 270) 47.200.000- Gim thu v cc khon phi np nh nc (MS 314) 13.216.000

- Gim LN sau thu cha phn phi (MS 420) 33.984.000- Gim tng cng ngun vn (MS 440) 47.200.000

4a/ Nu sai trn l khng trng yu th iu chnh phi hi t trn s k ton nm N+1.

Cch iu chnh xem li yu cu 3a.4b/ Nu sai trn l trng yu th iu chnh hi t. Cch iu chnh nh sau

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* iu chnh s d u nm ca cc TK lin quan: D n TK 211 gim 48.000.000; Dc TK 2141 gim 800.000; D c TK 3334 gim 13.216.000; D c TK 421 gim33.984.000* iu chnh trn B01-DN:- iu chnh s liu ct u nm theo cc ch tiu lin quan ( Xem yu cu 3b )* iu chnh s liu trn B02a,-DN

- iu chnh s liu ct 5, ct 7 theo cc ch tiu lin quan. Cch iu chnh xem li yucu 3* iu chnh s liu trn B02b,-DN- Ct 4 : Khng thay i.- Ct 5: Chi ph TC tng 48.000.000; Li nhun gim 48.000.000; Thu TNDN gim13.216.000; Li nhun sau thu TNDN gim 33.984.000- Ct 6: Khng thay i.- Ct 7: iu chnh tng t ct 5

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