bep

Theo giao trinh truong ta, TCDN la gi
*Xet ve noi dung, la cac quy tien te, xet ve mat thuc chat, la cac quan he Kt giua DN voi NN va voi cacn chu the khac

Quan he TC giua DN voi cac DN khac dc the hien doi hinh thuc gi

*The hien gop von, vay, cho vay von va hoan tra, thanh toan do mua ban hang hoa, dich vu voi nhau

 Quan he tai chinh nay sinh trong hoat dong gi
*La tai tro cho cac to chuc xa hoi, quy tu thien, phong trao den on dap nghia, the duc the thao van hoa

Quan he tai chinh giua DN trong nc va DN noc ngoai dc the hien doi hinh thuc

*The hien lien doanh lien ket voi nhau, thanh toan tien xuat nhap khau hang hoa dich vu voi nhau, chuyen von dau t ra nc ngoai

tai chinh doanh nghiep co nhung vai tro gi

*Huy dong von va dam bao von cho kD su dung von tiet kiem co hieu qua va la cong cu de kiem soat chi dao hoat dong kinh doanh cua DN

Cac trung gian tai chinh co the la

*Tat ca cac cau tren deu dung

Quan ly tai chinh DN phai tuan thu nhung nguyen tac gi

*Cac nguyen tac tu chu tai chinh, ton trong phap luat, gix chu tin, han che phong ngua rui ro su dung von tiet kiem co hieu qua, cong khai tai chinh

Noi dung cong khai cua quyen tu chu tai chinh

*Cac quyen mua ban tai san hang hoa su dung von cho KD dung nganh nghe, lua chon doi tac trong kd, tu chiu trach nhiem ve lo laI trich lap su dung quy thuc hien nghia vu voi NN, chiu trach nhiem ve cac khaon no

Trong cty TNHH, cac thanh vien co quyen chuyen nhong von gop ko the nao

*Troc tien, dc chuyen nhong cho ca thanh vien trg cty. Khi ho ko mua het hoac ko mua moi dc chuyen nhong ra ben ngoai

trong cty co phan, co dong co quyen va nghia vu gi ve gop von co phan cho cty

*Co nghia vu gop von co phan de hinh thanh von dieu le , chiu trach nhiem ve khoan no va tai san khac trong pham vi von gop co quyen tu do chuyen nhong co phieu (tru qui dinh cua phap luat) tham gia quyet dinh viec phan phoi loi nhuan sau thue va hong co tuc

thi trong TC hoat dong va phat trien dem den cho DN nhung thuan loi gi ve mat TC

*DN co them cong cu moi de huy dong von dau t, dau t chung khoan TC nhan roi cau DN de kiem loi chuyen hong von dau t

Dieu kien KT-TC chu yeu cho 1 DN moi ra doi gom nhung van de gi

*PhaI co kha nang SX, cung ung 1 loai hang hoa dich vu nhat dinh va co kha nang sinh loi, phaI co nguon tai chinh nhat la so von tu co nhat dinh de hinh thanh cac yeu to SX

loai hinh KD dc so huu boi 1 ca nhan duy nhat dc goi la
*Cong ty tu nhan

ve mat tai chinh, trong 1 du an dau t can xac dinh nhung van de gi

*Nhu cau von dau t, nguon von va cach thuc huy dong hieu qua TC cau du an

nguon von thong xuyen cua DN tai 1 thoi diem dc xac dinh nh the nao

*Nguon von thong xuyen = von chu so huu + no trung han va dai han

tai sao phaI tuan thu nguyen tac cong khai TC

*De dam bao loi ich hop phap cau nhung ng co quan he voi DN (co dong, nha dau t chung khoan, nha cung cap tin dung…)


nhan to anh huong den quan tri TCDN

*Tat ca cac cau tren

can cu vao dau de phan chia cac loai hinh DN khac nhau

*Can cu vao quyen so huu TS( von") doi voi DN

Du toan chi phi dau t ban dau bao gom nhngx noi dung chi phi nao

*Gom: chi phi ve nghien cuu tham do, khao sat thiet ke, lap du an dau t, giay phep thanh lap va dang ky KD, tuyen dung va dao tao lao dong, khai trong…

trong du toan dau t vao TSCD bao gom nhung noi dung nao

*Nha cua, vat kien truc,may moc thiet bi (may moc cong tac, thiet bi dong luc, phong tien van taI, thiet bi dung cu quan ly), xay dung co ban khac (mua dat, den bu, san lap)

Nhung khoan chi phi nao sau day thuoc chi phsi HDKD cua DN

*Chi phi lien daonh lien ket va chi phi khau hao TSCD

chi phi thuoc loai nao sau day dc goi la chi phi theo noi dung KT (con goi la chi phi theo yeu to)

*Chi phi Khau hao TSCD

chi phi thuoc loai nao doi day dc goi la chi phi theo cong dung KT va dia diem phat sinh (con goi la chi phi theo khaon muc)

*Chi phi vat t truc tieps

chi phi thuoc loai nao doi day dc goi la chi phi bien doi

*Chi phi tien luong cho cong nhan truc tiep sx

nhung khoan tien phat do DN vi pham HDKT dc hach toan vao loai chi phsi nao cau DN

*Chi phi HD khac

nhung khoan chiet khau thanh toan cho ng mua hang hoa dich vu dc hach toan vao loai chi phi nao cua DN

*Chi phi HDTC

hay xac dinh cong thuc dung de tinh loi nhuan HDKD cua DN trong so cac cong thuc doi day

*Loi nhan HDKD = doanh thu thuan - tri gia von hang hoa -chi phi ban hang - chi phi quan ly DN

TSCD cua DN dc phan loaiaj thanh TSCDHH va TSCDVH can cu vao tieu thuc nao

*Hinh thai bieu hien va cong dung KT cua TSCD

xac dinh Ct tinh ty suat loi nhuan von chu so huu

*Ty suat loi nhuan von chu so huu = loi nhuan sau thue / von chu so huu binh quan su dung trong ky

gia thanh san pham cau DN la gi

*La bieu hien bang tien cua toan bo lao dong song va lao dong vat hoa de SX va tieu thu1 loai san pham nhat dinh

Hay xac dinh gia thanh toan bo cua san pham, hang hoa, dich vu?

*Gia thanh toan bo cua san pham, hang hoa, dich vu= Gia thanh san xuat san pham hang hoa + Chi phi QLDN + Chi phi ban hang

Trong cac chi tieu tai chinh sau day, chi tieu nao thong doc cac nha dau t truc tiep quan tam nhat?

*Ty suat loi nhuan von chu so huu

Theo phuong phap khau tru, thue GTGT phaI nop doc xac dinh ntn?

*Thue GTGT phaI nop = (thue GTGT dau ra) - ( thue GTGT dau vao)

Theo phuong phap truc tiep, thue GTGT phaI nop dc xac dinh ntn?

*Thue GTGT phaI nop = GTGT cua hang hoa chiu thue x thue suat cua hang hoa tong ung

Thue tieu thu dac biet duoc thu ntn?

*Thu 1 lan o khau san xuat hoac nhap khau

Thue tieu thu dac biet doc xac dinh nh the nao?

*Thue tieu thu dac biet phaI nop = So long hang hoa, dich vu tieu thu hoac nhap khau x Gia tinh thue don vi x Thue suat

Thue tai nguyen phaI nop duoc xac dinh nh the nao?

*So thue tai nguyen phaI nop = So long tai nguyen hang hoa x Gia tinh thue (tru thue GTGT neu co) x thue suat - So thue tai nguyen doc mien giam (neu co)

Xac dinh hang hoa la doi tong chiu thue XNK?

*Hang hoa duoc phep XNK qua cua khau bien gioi VN

Thue XNK phaI nop dc xac dinh nh the nao?

*Thue XK, NK phaI nop = So long hang hoa XK, NK x Gia tinh thue tung loai hang hoa XK, NK (VND) x Thue suat tung hang hoa XK, NK

Thue TNDN doc xac dinh nh the nao?

*Thue TNDN phaI nop = (Thu nhap chiu thue tu san xuat kinh doanh + Thu nhap chiu thue khac) x Thue suat

Muc tieu ve tai chinh cua mot cong ty co phan la

*Toi da hoa gia tri cong ty cho cac co dong

Ty suat loi nhuan von kinh doanh phan anh dieu gi?

*Moi dong von kinh doanh tham gia trong ky co kha nang tao ra bao nhieu dong loi nhuan troc thue

Ty suat loi nhuan rong cua von kinh doanh phan anh dieu gi?

*Moi dong von kinh doanh tham gia trong ky co kha nang tao ra bao nhieu dong loi nhuan rong

Dieu kien co the luong hoa doc de mot t lieu lao dong trong san xuat kih doanh doc coi la TSCD?

*Thoi gian su dung tu 1 nam va co muc gia tu 10 trieu dong tro len

Phan loai TSCD thanh TSCD huu hinh va vo hinh nham muc dich gi?

*De thay doc ket cau TSCD, danh gia doc trinh do trang bi ky thuat cua doanh nghiep, tang cong quan li va thuc hien khau hao

Dac diem chu chuyen cua von co dinh la gi?

*Tham gia vao nhieu chu ky san xuat, gia tri TSCD doc chuyen dan vao gia tri san pham, von doc thu hoi du khi hoan thanh 1 vong chu chuyen

Von luu dong co dac diem gi?

*Von luu dong doc chuyen toan bo 1 lan vao gia tri san pham doc tieu thu

Ve mat tai chinh, DN nao phaI chiu trach nhiem vo han voi cac khoan no cua DN
*DN t nhan

Trach nhiem huu han la dac diem quan trong cua:
*Cong  ty co phan

De 1 dong von co dinh binh quan tao ra doc bao nhieu doanh thu thuan, day la:

*HIeu suat su dung von co dinh

Co phan hoa doanh nghiep Nha nuoc la qua trinh?

*Nha nuoc thuc hien viec da dang hoa so huu de nhung ngoi gop von cung tham gia quan ly doanh nghiep co hieu qua

Linh vuc tai chinh chu yeu nao phaI thuc hien khi co phan hoa doanh nghiep Nha noc?

*Xac dinh gia tri thuc cua doanh nghiep tai thoi diem co phan hoa

Co phan hoa doanh nghiep nha noc la qua trinh sap xep va bien doi doanh nghiep 100% von nha noc thanh loai hinh doanh nghiep nao sau day?

*Cong ty co phan gom cac co dong la to chuc va ca nhan

Trong viec lap ke hoach chu chuyen tien te, tien ton cuoi ky doc xac dinh tren co so nao?

*Dong tien thuan trong ky va tien ton dau ky

Gia tri tuong lai cua tien la?

*Gia tri co the nhan doc tai mot thoi diem trong tong lai bao gom so von goc va toan bo

Gia tri hien tai cua mot khoan tien trong tong lai?

*La gia tri tinh doi ve thoi diem hien tai cua khoan tien do dua vao mot laI suat nhat dinh

Tai san co dinh vo hinh bao gom:

*Nhan hieu thuong mai

 Gia tri hien tai thuan cua du an dau t?

*So chenh lech giua gia tri hien tai cua cac khoan thu do dau t dem lai trong tong lai voi gia tri hien tai cua von dau t bo ra

Su dung phuong phap gia tri hien tai thuan (NPV) de danh gia lua chon du an dau t co cac u diem sau?

*Phuong phap nay danh gia hieu qua kinh te du an co tinh den cac yeu to gia tri ve mat thoi gian cua tien va phu hop voi muc tieu toi da hoa loi nhuan cua doanh nghiep


Trong viec lap ke hoach chu chuyen tien te, so tien d thua hay hao hut cuoi ky doc xac dinh tren co so nao?

*So sanh tien ton cuoi ky va muc du tien can thiet

He so kha nang sinh loi cua von kinh doanh ( hay con goi la ty suat loi nhuan troc thue va lai vay cua von kinh doanh) phan anh dieu gi?

*Kha nang sinh loi cua von kinh doanh khong tinh den anh hong cua thue thu nhap doanh nghiep va nguon goc cua von kinh doanh la tien vay.

Nhom he so kha nang thanh toan bao gom cac he so nao?

*He so kha nang thanh toan hien thoi, he so thanh toan nhanh, he so von bang tien ( he so thanh toan tuc thoi)

Nhom he so ket cau tai chinh bao gom cac he so nao?

*He so no, he so no dai han, he so thanh toan lai vay

 Nhom he so hoat dong kinh doanh bao gom cac he so nao?

*So vong quay hang ton kho, ky thu tien trung binh, so vong quay von lu dong, hieu suat su dung von co dinh, vong quay toan bo von.

Nhom he so sinh loi bao gom cac he so nao?

*Ty suat loi nhuan doanh thu, he so kha nang sinh loi cua von kinh doanh, ty suat loi nhuan von kinh doanh, ty suat loi  nhuan rong von kinh doanh, ty suat loi nhuan von chu so huu

Trong viec lap ke hoach chu chuyen tien te, dong tien thuan trong ky doc xac dinh tren co so nao?

*So sanh dong tien vao va dong tien ra

Ty suat loi nhuan doanh thu phan anh dieu gi?

*Moi quan he giua loi nhuan sau thue va doanh thu thuan ( khi thuc hien mot tram dong doanh thu thuan, doanh nghiep se thu doc bao nhieu dong loi nhuan rong)

Nguyen gia tai san co dinh bao gom :

*Tat ca cac yeu to tren

Nguyen nhan nao quy dinh muc do hao mon, cong do hao mon cua TSCD?

*Tat ca cac yeu to tren

Quan he tai chinh giua doanh nghiep voi Nha noc la quan he gi?

*La quan he ve nghia vu nop ngan sach nha noc ve thue, le phi va Ngan sach Nha Noc cap von cho doanh nghiep quoc doanh

Quan he tai chinh giua doanh nghiep voi ngoi lao dong trong doanh nghiep la quan he gi?

*La viec doanh nghiep tra long, phu cap, tra thong, phat vat chat voi ngoi lao dong

Nguyen tac cong khai ve tai chinh can hieu nhu the nao?

*La viec cong khai chinh xac, kip thoi, doc kiem toan doc lap ve nhung thong tin tai chinh doanh nghiep ma phap luat yeu cau.

Co phan trong cong ty la co phan gi?

*La cac phan bang nhau doc chia ra tu von dieu le cua cong ty co phan

Co phieu trong cong ty co phan la gi? ( chon cac tra loi dung nhat)

*La chung chi hoac but toan ghi so xac nhan quyenf so huu ve von co phan cua chu so huu

The nao la doanh nghiep nha noc? Chon cau tra loi dung nhat

*La doanh nghiep do nha noc so huu toan bo von dieu le hoach co phan, von gop chi phoi va doc to chuc doi cac hinh thuc: cong ty nha noc, cong ty co phan, cong ty trach nhiem huu han

Cong ty trach nhiem huu han mot thanh vien la loai hinh doanh nghiep. Chon cau tra loi dung nhat

*Do mot to chuc hoac ca nhan lam chu so huu, chiu trach nhiem ve nghia vu tai chinh cua cong ty trong pham vi von dieu le cua cong ty.

Doanh nghiep tu nhan la loai hinh doanh nghiep. Chon cau tra loi dung nhat.

*Do mot ca nhan lam chu va tu chiu trach nhiem bang toan bo tai san cua minh ve moi hoat dong cua doanh nghiep

Dac thu tai chinh cua doanh nghiep tu nhan la gi?

*La viec tao lap von bang von cua minh, von di vay ( khong doc phat hanh cac cong cu no), la quyen dinh doat loi nhuan con lai sau khi nop thue va phia chiu trach nhiem vo han voi cong no tai chinh doanh nghiep

Loai hinh doanh nghiep nao doc phat hanh co phieu

*Chi co cong ty co phan

Xac dinh von chu so huu bang cach nao?

*Lay tong gia tri tai san cua doanh nghiep tru di so no phai tra tai thoi diem xac dinh

Nguon von vay tam thoi cua doanh nghiep la nguon nao?

*La nguon vay ngan han, no cha thanh toan cho cong nhan vien, no phai tra cho ngo mua, ngoi ban...


Von dieu le cua doanh nghiep la gi?

*La von do cac thanh vien cua cong ty gop va doc ghi vao dieu le cua cong ty

The nao la von chu so huu va von nay bao gom nhung bo phan nao?

*La von thuoc quyen so huu va su dung cau doanh nghiep bao gom so von od chu doanh nghiep bo vao dau t kinhd oanh va phan hinh thanh tu ket qua hoat dong kinh doanh

Chi phi hoat dong kinh doanh cua doanh nghiep ( neu coi hoat dong tai chinh cung la hoat dong kinh doanh) la gi?

*La bieu hien bang tien toan bo gia tri vat t tieu dung, khau hao tai san co dinh, tien long, ( hoac tien cong) va cac khoan chi tieu bang tien khac ma doanh nghiep phai tra de hoat dong kinh doanh trong mot thoi ky nhat dinh

Chi phi hoat dong tai chinh la gi? ( neu coi hoat dong tai chinh nh mot hoat dong rieng re)

*La chi phi lien quan den hoat dong tai chinh va hoat dong lien quan den dong von nh tham gia gop von lien doanh, lien ket, nua ban chung khoan, cho thue tai san, cho vay von...

Chi phi co dinh la chi phi gi?

*La chi phi khong thay doi ( hoac it khi thay doi) khi khoi long kinh doanh tang hay giam

: Tien luong cua nhung nhan vien quan ly doanh nghiep thuoc loai chi phi co dinh hay chi phi bien doi

*Thuoc chi phi co dinh

Phan chia thanh chi phi co dinh va chi phi bien doi nham muc dich gi?

*Nham tan dung chi phi co dinh ( tai san co dinh, lao dong quan ly...) va quan ly chi phi

Chi phi tien luong cua nguoi quan ly doanh nghiep, cua nhan vien phan xong va cong nhan san xuat thuoc nhung khoan muc nao?

*Thuoc 3 khoan muc Chi phi quan ly doanh nghiep, chio phi san xuat chung va chi phi nhan cong truc tiep

Ha gia thanh co y nghia kinh te gi doi voi doanh nghiep? Chon cau tra loi dung nhat

*La co so cua viec ha gia ban san pham, tang loi the canh tranh, quay vong von nhanh, tang loi nhuan cho doanh nghiep va tiet kiem vat t, tien von

Gia thanh san pham co the lam tang loi nhuan vung chac voi dieu kien co ban nao cua ban than doanh nghiep

*Dieu kien :Khong lam giam chat long san pham de giu loi the canh tranh

Co nhung bien phap chu yeu nao de ha gia thanh san pham trong doanh nghiep ? Chon cau tra loi dung nhat

*Bien phap chu yeu la doi moi thiet bi, cong nghe, ket hop voi viec quan ly tot nhan luc, tai chinh, san xuat, tang san long va nang cao chat long san pham
Bien phap chu yeu la giam chi phi quan ly

Chi phi kinh doanh trong ky cua doanh nghiep thong mai gom cac bo phan gi?

*Gom gia mua vao cua hang hoa tieu thu va chi phi lu thong hang hoa

Loi nhuan hang nam cua doanh nghiep doc su dung vao nhung viec chu yeu nao troc khi trich lap cac quy doanh nghiep

*Bu lo neu doc phep, tra tien phat, bu dap cac chi phi da chi nhng khong doc coi la chi phi hop ly khi tinh thue thu nhap doanh nghiep, nop thue thu nhap doanh nghiep

Quy dau tu phat trien duoc su dung vao nhung muc dich chu yeu nao?

*De dau t mo rong va phat trien kinh doanh; doi moi cong nghe, thiet bi; nghien cuu khoa hoc, dao tao chuyen mon; bo sung von lu dong, dau t tai chinh...

Chi phi xay dung cong trinh van hoa, the thao, nha nghi mat cho cong nhan vien doanh nghiep thuoc loai chi phi nao?

*Chi phi chuyen dung thuoc quy phuc loi cua doanh nghiep

Xac dinh cong thuc tinh hieu suat su dung von co dinh

*Hieu suat su dung von co dinh = Doanh thu thuan/ von co dinh binh quan trong ky

Chi phi kinh doanh cua doanh nghiep thong mai bao gom nhung bo phan gi?

*Gom gia tri cua hang hoa tieu thu tinh theo gia mua vao va chi phi lu thong hang hoa

Chi tieu ty suat chi phi lu thong hang hoa noi len dieu gi?

*The hien: Cu 100 dong doanh thu thuan thi chi phi lu thong hang hoa mat bao nhieu dong

vi sao san luong san xuat lai la bien phap ha gia thanh san pham va tang loi nhuan?

*Vi tang san long thi tan dung doc cac chi phi co dinh,do do gia thanh don vi san pham giam xuong, tao kha nang tang san long tieu thu va loi nhuan

loi nhuan cua doanh nghiep doc xac dinh bang cach nao? Chon cau tra loi dung nhat

*La so tien chenh lech lon hon giua doanh thu va chi phi ma doanh nghiep da bo ra de dat doc doanh thu do

The hien la diem hoa von?

*La diem ma tai do doanh thu bang chi phi da bo ra

Theo phong phap xac dinh san long can san xuat va tieu thu de hoa von thi nhung yeu to nao co lien quan?

*Co 3 yeu to lien quan la tong chi phi co dinh, chi phi bien doi mot san pham va gia ca tieu thu mot san pham (Qh = F/P - V)

doanh thu de dat hoa von phu thuoc vao nhung yeu to nao?

*Phu thuoc vao 2 yeu to: chi phi co dinh va ty le chi phi bien doi mot san pham so voi doanh thu

Diem hoa von, doanh nghiep muon dat doc muc loi nhuan nao do thi san long san pham tieu thu phai nh the nao so voi san long san pham tieu thu o diem hoa von?

*Phai lon hon

Hao mon huu hinh cua TSCD la:

*Su giam dan ve gia tri su dung va theo do la su giam dan cua gia tri TSCD, su hao mon nay cua TSCD ty le thuan voi thoi gian su dung va cong do su dung chung

Hao mon vo hinh cua TSCD la:

*Su giam thuan tuy ve mat gia tri cua TSCD, khong lien quan den viec giam gia tri su dung cua TSCD

Nguyen gia cua TSCD do mua sam ngoai doc xac dinh bang:

*Gia mua thuc te phai tra ( gia ghi tren hoa don tru cac khoan giam gia, chiet khau mua hang neu co) va cac chi phi kem theo troc khi da TSCD vao trang thao san sang su dung

viec xac dinh thoi gian su dung TSCD de tinh khau hao thong dua vao:

*Tuoi tho ky thuat cua TSCD theo thiet ke, va tuoi tho kinh te tinh den su lac hau, loi thoi cua TSCD do su tien bo cua khoa hoc va cong nghe

Uu nhoc diem cua phong phap khau theo dong thang la:

*Viec tinh toan don gian, de tinh, tong muc khau cua TSCD doc phan bo deu dan vao cac nam su dung TSCD nen khong gay ra su bien dong qua muc khi tinh vao gia thanh san pham hang nam. Tuy vay, do su tien bo nhanh chong cua khoa hoc va cong nghe thi DN de bi hut von co dinh khong thu hoi von kip thoi

Theo phuong phap khau hao nao sau day gia thanh san pham cua DN o nhung nam dau cua thoi han khau hao phai chiu khoan chi phi khau hao lon:

*Phong phap khau hao theo so d giam dan ( goi la phong phap khau hao nhanh)

Nhung TSCD nao sau day khong phai tinh khau hao?

*Nhung TSCD khong tham gia vao hoat dong san xuat kinh doanh nh TSCD phuc vu cho cac hoat dong phuc loi ( cau lac bo, nha truyen thong,..). Nhung TSCD da khau hao het nhng van su dung vao hoat dong kinh doanh. Nhung TSCD thue van hanh. Nhung TSCD thuoc du tru Nha noc giao cho doanh nghiep giu ho

Cong thuc[CR]Doanh thu thuan trong ky / Nguyen gia TSCD binh quan trong ky[CR]la cong thuc the hien chi tieu gi?

*Hieu suat su dung TSCD trong ky

Can dien chi tieu nao sau day vao tu so cua cong thuc sau? He so huy dong von = ? / so von co dinh hien co cua doanh nghiep

*So von co dinh dang dung trong hoat dong kinh doanh ( Gia tri TSCD dang dung trong hoat dong kinh doanh.)


Bieu thuc nao sau day the hien chi tieu gi?[CR]So khau hao luy ke cua TSCD o thoi diem danh gia / Tong nguyen gia TSCD o thoi diem danh gia

*He so hao mon TSCD

Cong thuc nao sau day la cong thuc xac dinh so tien khau hao theo phong phap so d giam dan?

*Mki = Gdi x TK x H. Trong do, Mki la so tien khau hao nam thu i, Gdi la gia tri con lai cua TSCD dau nam i, TKh la ty le khau hao co dinh cua TSCD, i la thu tu cac nam su dung TSCD va H la he so khau hao nhanh

Mot doanh nghiep co hieu suat su dung von co dinh trong ky bang 2,0 dieu do co y nghia gi?

*Mot dong von co dinh cua doanh nghiep trong ky tham gia tao ra 2,0 dong doanh thu thuan

Theo phuong phap so du giam dan, do ky thuat tinh toan nen o cuoi nam cua nam cuoi gia tri con lai cua TSCD bao gio cung con mot so d nhat dinh. De giai quyet van de nay, co the thuc hien mot cach don gian la:

*Vao nhung nam cuoi cung cua thoi han su dung cua TSCD se chuyen sang ap dung phong phap KH tuyen tinh

Cac buoc phai thuc hien sau day la cac boc phai tien hanh trong viec lap ke hoach KH theo phong phap nao?[CR]Boc 1: xac dinh tong nguyen gia cua TSCD can tinh KH o dau ky ke hoach[CR]Boc 2: tren co so xem xet tong the TSCD cua DN, xac dinh cu the nhung TSCD can phai tinh trich KH trong ki[CR]Boc 3: Xac dinh nguyen gia binh quan TSCD tang phao tinh KH trong ky va nguyen gia binh quan TSCD giam thoi tinh khau hao trong ky

*Phong phap gian tiep

Tien khau hao TSCD duoc quan ly va su dung nh the nao? ( chon cau tra loi dung nhat)

*Phai doc quan ly chat che nham de tai dau t TSCD. Doanh nghiep co the su dung linh hoat tien KH cho hoat dong kinh doanh khi TSCD cha den giai doan tai dau t, nhng khi su dung tien KH nay can phai het suc chu y den thoi han tai dau t TSCD

trong qua trinh tham gia vao hoat dong kinh doanh, von co dinh thuc hien chu chuyen nhu the nao?

*Von co dinh chuyen dan gia tri vao gia thanh san pham va doc thu hoi toan bo khi tai san pham TSCD ve mat gia tri, con hinh thai hien vat cua von la TSCD thi luon ton tai trong suot qua trinh su dung

Hieu suat su dung TSCD trong ky phan anh

*Mot dong nguyen gia TSCD binh quan trong ky tham gia tao ra bao nhieu dong doanh thu thuan. Mat khac, thong qua chi tieu nay cung cho phep danh gia trinh do su dung von co dinh cua doanh nghiep

He so huy dong von co  dinh phan anh:

*Muc do huy dong von co dinh hien co vao hoat dong kinh doanh trong ky cua doanh nghiep

He so hao mon TSCD phan anh:

*Muc do hao mon cua TSCD trong doanh nghiep, mat khac no phan anh tong quat tinh trang ve nang luc cua TSCD cung nh von co dinh tai thoi diem danh gia la cu hay moi

Dac diem chu chuyen cua von lu dong trong qua trinh tham gia vao hoat dong kinh doanh la: ( chon cau tra loi dung nhat)

*Von luu dong thong xuyen van dong va chuyen hoa qua nhieu hinh thai khac nhau. Ve mat gia tri, von lu dong doc chuyen toan bo  gia tri vao san pham va doc hoan lai toan bo sau khi doanh nghiep tieu thu san pham thu doc tien ban hang

Viec chia von lu dong thanh: Von bang tien, cac khoan phai thu, von vat t hang hoa la dua tren tieu chi nao cua von lu dong?

*Dua theo hinh thai bieu hien cua von lu dong

Viec chia von lu dong thanh: von lu trong khau du tru san xuat, von lu dong trong khau san xuat va von lu dong trong khau lu thong la dua tren tieu chi nao cua von lu dong?

*Dua theo vai tro cua von lu dong doi voi qua trinh san xuat kinh doanh

Von lu dong trong khau du tru san xuat gom cac khoan:

*Von nguyen lieu, vat lieu chinh, von vat lieu phu, von nhien lieu, von phu tung thay the, von cong cu,dung cu

von luu dong trong khau san xuat gom cac khoan:

*Von san pham do dang, von ve chi phi tra troc

Von lu dong trong khau lu thong gom cac khoan :

*Von thanh pham, von bang tien, von dau t ngan han ve chung khoan va loai khac, von trong thanh toan bao gom cac khoan phaI thu va tam ung.

Co bieu thuc[CR]he so no = ?/ Tong nguon von[CR] la chi tieu nao trong so cac chi tieu sau?

*Tong so no.

Co bieu thuc[CR] no ngan han = ?/Tong so no[CR]Tu so la chi tieu nao trong cac chi tieu sau?

*No ngan han.

Co bieu thuc[CR]He so von chu so huu = Von chu so huu/?[CR]Mau so la chi tieu nao trong cac chi tieu sau?

*Tong nguon von.

Co bieu thuc : So lan luan chuyen von lu dong trong ky = ?/So von lu dong binh quan trong ky; Tu so la chi tieu nao trong cac chi tieu sau?

*Tong muc luan chuyen cua von lu dong, doc xac dinh bang doanh thu thuan cua doanh nghiep trong ky.

Co bieu thuc He so no phaI thu = No phaI thu cua khach hang/ Mau so la chi tieu nao trong cac chi tieu sau?

*Doanh so hang ban ra.

Co bieu thuc[CR]He so kha nang sinh loi von kinh doanh = ?/Von kinh doanh binh quan trong ky[CR]Tu so la chi tieu nao trong cac chi tieu sau?

*Loi nhuan troc thue va troc laI vay (loi nhuan troc thue + laI tien vay).


Co bieu thuc[CR]Ty suat loi nhuan von kinh doanh = ?/Von kinh doanh binh quan trong ky[CR]Tu so la chi tieu nao trong cac chi tieu sau?

*Loi nhuan troc thue trong ky.

Co bieu thuc[CR]Ty suat loi nhuan rong von kinh doanh = ?/Von kinh doanh binh quan trong ky[CR]Tu so la chi tieu nao trong cac chi tieu sau?

*Loi nhuan sau thue trong ky.


Dau tu phat trien la qua trinh bo them von dau t :

*Vao tai san co dinh va tai san lu dong hoac dau t tai chinh dai han de tang them nang luc kinh doanh, nang cao kha nang canh tranh cua doanh nghiep nham tang them loi nhuan trong tong lai.

Du an dau t doc lap la du an nh the nao?

*La du an khi doc chap nhan hay bi loai bo thi khong anh hong den cac du an khac.


Du an dau t loai tru nhau la du an :

*Neu chap nhan du an nay thi du an khac bi loai bo.


The nao la du an tien kha thi ?

*La du an xem xet khai quat cac khia canh kinh te, ky thuat, tai chinh cua du an nham khang dinh co hoi dau t da chon, cha can xem xet chi tiet cac van de cu the.

Du an kha thi la du an ?

*Trinh bay chi tiet va co he thong tinh vung chac, hien thuc cua co hoi dau t ve cac mat thi trong, ky thuat, tai chinh, to chuc quan ly va kinh te-xa hoi.

Lai don la gi?

*La so tien laI doc xac dinh dua tren so von goc ban dau voi mot laI suat nhat dinh.

Phuong phap tinh lai don, neu biet so von goc, laI suat va thoi gian?

*Tien laI = von goc x laI suat x thoi gian.

Lai kep la gi?

*La so tien laI doc xac dinh dua tren co so so tien laI cua cac ky troc do doc gop vao von goc de lam can cu tinh laI cho ky tiep theo voi 1 laI suat nhat dinh

Gia tri hien tai cua mot khoan tien trong tong lai thong thap hon khoan tien do la do yeu to gi chi phoi?

*Do yeu to laI suat (hoac chi phi su dung von) va yeu to thoi gian.

Mot du an dau tu vao san xuat kinh doanh thong gom nhung noi dung chi tieu gi?

*Chi dau t vao tai san co dinh, tai san lu dong thong xuyen hay bo sung von lu dong thong xuyen.

Dong tien thuan van hanh cua du an dau t doc xac dinh nh the nao?

*Lay dong tien vao cua du an dau t - dong tien ra cua du an.

Noi dung chi tieu ty suat loi nhuan binh quan cua von dau t.

*La ty le so sanh giua so loi nhuan thuan binh quan thu doc hang nam do dau t mang lai

Thoi gian hoan von dau tu la gi ?

*La thoi gian can thiet ma du an dau t tao ra dong tien thu nhap bang chinh so von dau t da bo ra de thuc hien du an.


Phuong phap thong dung de xac dinh thoi gian hoan von dau t khi du an tao ra thu nhap deu dan hang nam ?

*Lay tong von dau t chia cho muc thu nhap hang nam.

Nhung mat han che cua chi tieu thoi gian hoan von dau t can chu y khi dung chi tieu nay de lua chon du an ?

*Ca 2 han che noi tren.

Gia tri hien tai thuan cua khoan dau t la gi?

*La so chenh lech giua gia tri hien tai cua cac khoan thu do dau t mang lai trong tong lai voi gia tri hien tai cua von dau t bo ra.

The nao la chi so sinh loi cua du an dau t?

*La ty le so sanh giua gia tri hien tai cua cac khoan thu nhap do dau t mang lai trong tong lai voi gia tri hien tai cua von dau t.

Uu diem cua chi tieu chi so sinh loi khi su dung chi tieu nay de lua chon du an dau t?

*Cho thay moi quan he giua thu nhap va chi phi cua du an dau t co tinh toi yeu to thoi gian cua tien, co the so sanh cac du an co muc von dau t khac nhau.

Thue tai chinh co phaI la 1 hinh thuc tin dung khong?

*La mot hinh thuc tin dung trung va dai han.

Nhung doanh nghiep co han che ve tai san the chap va nguon von thi thue tai san va thue tai chinh co loi gi? Chon cau tra loi dung nhat.

*Du khong co von dau t va tai san the chap van co the co tai san dung cho hoat dong kinh doanh.

Doi voi nhung nguoi quan ly doanh nghiep, muc tieu chinh cua viec phan tich tinh hinh tai chinh doanh nghiep la gi? chon cau tra loi dung nhat.

*Danh gia tinh hinh tai chinh va ket qua hoat dong kinh doanh, tu do da ra cac du bao va cac ke hoach tai chinh cung cac quyet dinh tai chinh thich hop. Va phan tich tinh hinh tai chinh cua doanh nghiep nham kiem soat cac mat hoat dong cua doanh nghiep, tren co so do da ra cac bien phap quan ly thich ung de thuc hien cac muc tieu cua doanh nghiep.

Cac he so: he so vong quay hang ton kho, ky thu tien trung binh, vong quay von lu dong, hieu suat su dung von co dinh va vong quay toan bo thuoc nhom he so nao sau day:

*Nhom he so hoat dong kinh doanh

Cac he so kha nang thanh toan hien thoi, he so thanh toan nhanh va he so von bang tien thuoc he nhom so tai chinh nao sau day?

*Nhom cac he so kha nang thanh toan

Cac he so: he so no dai han va he so thanh toan laI vay thuoc nhom he so tai chinh nao sau day?

*Nhom cac he so ket cau tai chinh

Cac he so: ty suat loi nhuan doanh thu, he so kha nang sinh loi cua von kinh doanh, ty suat loi nhuan von kinh doanh, ty suat loi nhuan rong von kinh doanh va ty suat loi nhuan rong von chu so huu thuoc nhom he so tai chinh nao sau day?

*Nhom cac he so kha nang sinh loi

he so kha nang thanh toan hien thoi phan anh dieu gi?

*Kha nang chuyen doi tai san lu dong thanh tien de trang traI cac khoan no ngan han va muc do dam bao thanh toan cac khoan no ngan han cua doanh nghiep

Khi tinh he so thanh toan nhanh ngoi ta da tinh den anh hong can loai tru cua cac chi tieu nao len kha nang thanh toan cua doanh nghiep?

*Hang ton kho

Khi tinh he so von bang tien ( con goi la he so thanh toan tuc thoi) ngoi ta da tinh den anh hong can loai tru cua nhung chi tieu nao len kha nang thanh toan cua doanh nghiep?

*Hang ton kho va khoan phaI thu

Viec du doan va lap ke hoach lu chuyen tien te giup cho ngoi quan ly doanh nghiep co doc dieu gi?

*Thay troc doc kha nang thu cac khoan tien va nhu cau chi tieu bang tien. Mat khac, doanh nghiep co the chu dong de ra cac bien phap thich hop tao ra su can bang tich cuc giua thu va chi bang tien nham dam bao kha nang thanh toan va nang cao muc sinh loi cua dong von

Cac he so cua ket cau tai chinh phan anh dieu gi>

*Muc do su dung no cua doanh nghiep trong viec to chuc nguon von va muc do rui ro tai chinh ma doanh nghiep co kha nang gap phai

he so no dai han doc tinh bang cong thuc nao sau day?

*he so no dai han = so no dai han/ tong nguon von thong xuyen

Mot doanh nghiep co he so no dai han bang 0,4 co nghia la gi?

*doanh nghiep su dung 40% no dai han trong tong so nguon von thong xuyen cua doanh nghiep

He so thanh toan laI vay phan anh dieu gi:?

*kha nang thanh toan laI tien vay cua doanh nghiep khi su dung von no co hieu qua den dau. mat khac no phan anh muc do rui ro doanh nghiep co the gap phai

Cong thuc tinh he so thanh toan laI vay la cong thuc nao doi day?

*he so thanh toan laI vay = loi nhuan troc laI vay va thue/ so laI vay phaI tra trong ky

Nhom cac he so nao sau day do long tong quat ve nang luc quan ly va su dung von cua daonh nghiep?

*Nhom cac he so hoat dong kinh doanh

Vong quay hang ton kho cao ( so voi muc trung binh nganh) chi ra dieu gi?

*Viec to chuc va quan ly du tru cua doanh nghiep la tot va doanh nghiep co the rut ngan doc chu ky kinh doanh va giam doc long von bo vao hang ton kho

So vong quay VLD phan anh dieu gi?

*Phan anh mot dong VLD trong ky tham gia tao ra bao nhieu dong DDT

Vai tro tai chinh cua DN?

*Huy dong von dam bao cho hoat dong kin doanh cua DN, su dung von tiet kiem co hieu qua. La cong cu quan trong de kiem soat chi dao hoat dong kinh doanh cua DN

Chon cap cum tu dung nhat dien vao nhung cho trong trong doan van sau[CR]Quyen tu chu  ve tai chinh cua doanh nghiep bao ham hai noi dung chu yeu: quyen ……(1)……. Cua DN doi voi TS, von lieng cua minh va ….(2)…. Ve nghia vu tai chinh cua DN doi voi nha noc, khach hang, ngoi lao dong va cac doi tac khac cua DN

*1.- Chi phoi. 2- trach nhiem

Trong cac nguyen tac da ra sau day nguyen tac nao ko phai la nguyen tac trong quan ly tai chinh DN:

*Kinh doanh co loi nhuan

Trong cac noi dung sau day noi dung nao ko phai la noi dung chinh trong cong tac quan ly tai chinh DN

*Xac dinh nhu cau thi hieu khac hang

Doanh nghiep nha noc la gi?

*DNNN la to chuc kinh te do nha noc so huu toan bo von dieu le hoac co co phan von gop chi phoi doc to chuc doi hinh thuc cong ty nha noc cong ty co phan hoac cong ty TNNH mot thanh vien

Hay dien cum tu dung nhat vao cho trong[CR]trong hoat dong kinh doanh chu cua doan nghiep t nhan tu chiu trach nhiem bang toan bo tai san cua minh ve moi hoat dong. dieu do cung co nghia la ve mat tai chinh chu doanh nghiep phai chiu trach nhiem ….(1)….. doi voi cac khoan no cua DN

*1- hoan toan

Trong cac loai hinh doanh ngiep nao doi day loai hinh DN nao doi hoi muon thanh lap phai co it nhat 2 thanh vien, 2 thanh vien nay phai la cac ca nhan co trinh do chuyen mon, co uy tin nghe nghiep va phai chiu trach nhiem bang toan bo tai san cua minh ve cac nghia vu cua cong ty?

*Cong ty hop danh

Trong cac loai hinh DN doi day. loai hinh DN nao doc phep phat hanh co phieu?

*Cong ty co phan

Phat bieu sau: dung, sai, hay cha du thong tin ket luan?[CR]cong ty TNHH mot thanh vien co quyen phat hanh co phieu?

*Sai


 Phat bieu sau: dung, sai, hay cha du thong tin ket luan?[CR]cong ty co phan co quyen phat hanh co phieu?

*dung

Trong cac nhan to doi day nhan to nao anh hong den viec to chuc quan ly tai chinh DN?

*ca 4 yeu to

Hay chon cum tu dung nhat dien vao cho trong trong doan van sau[CR]DN doc thanh lap phai co kha nang san xuat cung ung mot hoac mot so san pham hay dich vu dap ung nhu cau cua ngoi tieu ding va co kha nang thu doc …..(1)…..

*Loi nhuan

Hay sap xep theo thu tu dung qua trinh tao lap mo DN[CR](1) hinh thanh y tong[CR](2) thanh lap DN[CR](3) van hanh kinh doanh[CR](4) xay dung va lua chon du an dau t

*2-1-3-4

Hay dien cum tu dung nhat vao cho trong trong doan van sau[CR] …(1)…. La so von do tat ca cac thanh vien gop va doc ghi vao dieu le cua cong ty

*Von dieu le

hay dien cum tu dung nhat vao cho trong trong doan van sau[CR]...(1).... la so von can thiet toi thieu phai co de thanh lap cong ty do phap luat quy dinh doi voi tung nganh nghe kinh doanh.

*Von phap dinh

Hay dien cum tu vao cho trong trong doan van sau[CR]...(1).... ve co ban von cua mot doanh nghiep doc chia thanh 2 loai : von chu so huu va no phai tra.

*Theo nguon hinh thanh

Hay dien vao phan dau ? noi dung thich hop trong cong thuc sau[CR]Nguon von thong xuyen = von chu so huu + ??

*No trung va dai han

Dien cum tu dung nhat vao cho trong[CR]Nguon von...(1)... la tong the cac nguon von co tinh chat on dinh ma doanh nghiep co the su dung dai han vao hoat dong kinh doanh. Nguon von nay thong doc su dung de mua sam TSCD, va mot bo phan TSLD thong xuyen can thiet cho hoat dong kinh doanh cua doanh nghiep.

*Thuong xuyen

Theo pham vi huy dong von, von kinh doanh cua doanh nghiep co the chia thanh 2 loai sau:

*Von ben trong va von tu ben ngoai

Theo thoi gian huy dong va su dung von, von kinh doanh cua doanh nghiep co the chia thanh 2 loai sau :

*Von thuong xuyen va tam thoi

Hay dien cum tu dung nhat vao cho trong trong doan van sau[CR]Chi phi hoat dong kinh doanh cua doanh nghiep la bieu hien bang ....(1).... toan bo gia tri vat t tieu dung, gia tri hao mon cua ...(2)... tien long hay tien cong va cac khoan chi tieu bang tien khac nhau ma doanh nghiep phai tra de thuc hien hoat dong ...(3)... trong mot thoi ky nhat dinh.

*tien, tai san co dinh, kinh doanh

Trong cac khoan chi phi doi day, khoan nao thuoc chi phi hoat dong khac:

*Chi phi thu hoi cac khoan no da xoa

Viec phan loai chi phi thanh cac loai: Chi phi vat t, chi phi KHTSCD, chi phi nhan cong, chi phi BHXH, BHYT, KPCD, chi phi dich vu mua ngoai, chi phi bang tien khac dua vao can cu (goc nhin) gi

*Theo noi dung kinh te

Viec phan loai chi phi thanh cac loai: Chi phi vat t truc tiep, chi phi nhan cong truc tiep, chi phi san xuat chung, chi phi ban hang, chi phi quan ly doanh nghiep dua vao can cu (goc nhin) gi?

*Theo cong dung kinh te ket hop dia diem phat sinh

Viec phan loai chi phi thanh chi phi co dinh va chi phi bien doi dua vao can cu (goc nhin) gi?

*Theo moi quan he voi khoi long hoat dong

Dien cum tu dung nhat vao cho tron[CR]Chi phi co dinh la chi phi...(1)...theo su thay doi cua khoi long hoat dong kinh doanh cua doanh nghiep

*Khong bien dong truc tiep hoac it bien dong

1 doanh nghiep co ty suat chi phi lu thong bang 10%, dieu do co nghia la:

*De co 100 dong doanh thu thuan, DN phai bo ra 10 dong chi phi lu thong hang hoa

Toc do giam chi phi luu thong hang hoa ky so sanh so voi ky goc doc xac dinh bang cong thuc nao:

*Muc do giam chi phi lu thong hang hoa ky so sanh so voi ky goc/ Ty suat chi phi lu thong hang hoa ky goc

Muc do giam chi phi lu thong hang hoa ky so sanh so voi ky goc doc xac dinh bang cong thuc nao:

*Ty suat chi phi lu thong ky so sanh - Ty suat chi phi lu thong hang hoa ky goc

Trong viec lap ke hoach ve doanh thu tieu thu san pham, long san pham tieu thu ky ke hoach phu thuoc nhung nhan to nao sau day:

*Ca 3 nhan to tren

Hay dien vao o trong trong doan van sau cap cum tu dung nhat[CR]Diem hoa von la diem tai do ...(1)... bang ...(2)... bo ra

*Doanh thu, chi phi

Trong viec phan tich diem hoa von, chi phi doc phan loai dua theo:

*Moi quan he voi khoi long hoat dong kinh doanh

Phuong phap xac dinh diem hoa von la 1 phong phap doc xac dinh dua tren mqh giua:

*Chi phi co dinh, chi phi bien doi va loi nhuan se dat doc

F/ (P -V) la cong thu tinh chi tieu gi ?

*San luong tieu thu dat diem hoa von

F / (1- Vp).Cho biet day la cong thuc tinh chi tieu gi ?
*Doanh thu tieu thu dat diem hoa von ( Sh)
Phat bieu sau dung sai hay cha co du thong tin de ket luan.Neu mot doanh nghiep nao do co so long san pham tieu thu lon va tong doi on dinh thi doanh nghiep do nen dau t vao may moc thiet bi (TSCD)
*Dung

Phat bieu sau dung sai hay cha co du thong tin de ket luan[CR]Neu mot doanh nghiep nao do co so long san pham tieu thu khong on dinh  thi doanh nghiep do nen dau t vao may moc thiet bi, giam dau tu vao suc lao dong
*Sai

Hay chon cap cum tu dung nhat dien vao cho trong trong doan van sau[CR]Mot doanh nghiep co chi phi co dinh o muc cao thi doi hoi doanh nghiep phai san xuat va tieu thu mot khoi long san pham …(1)… moi dat diem hoa von, nhng khi da vot qua diem hoa von thi mot su tang them ….(2)… ve khoi long san pham tieu thu se dan den su tang dang ke ve …(3)…( cac nhan to ve gia ca, dieu kien thi trong …,, khong doi)
*Lon, k lon, loi nhuan

phat bieu sau dung ,sai, hay cha du thong tin[CR]Mot doanh nghiep co chi phi co dinh o muc cao, neu doanh nghiep do chi thuc hien tieu thu mot khoi long san pham doi diem hoa von thi doanh nghiep do se bi thua lo lon hon so voi doanh nghiep co chi phi co dinh o muc thap hon ( cac nhan to ve gia ca, dieu kien thi trong….khong doi )
*Dung

Don bay hoat dong ( hay con goi don bay kinh doanh )la :

*The hien su thay doi cua loi nhuan troc lai vay va thue do co su thay doi cua doanh thu tieu thu hay cua long hang ban.

Mot doanh nghiep co he so don bay kinh doanh bang 3 (DOL=3) ung voi khoi long tieu thu la 1000 san pham. Hay cho biet y nghia cua ket qua nay.

*Ket qua nay cho biet khi muc san xuat va tieu thu la 1000 san pham, neu tang 1% khoi long san pham tieu thu se lam tang 3% loi nhuan troc thue va lai vay

Mot doanh nghiep muon thuc hien viec doi moi, thay the may moc, thiet bi day chuyen cong nghe cua doanh nghiep minh . Hoi doanh nghiep se lay tien tu quy nao trong cac quy doi day:

*Quy dau tu phat trien

trong 4 tieu chuan cua TSCD[CR]1.Tai san do phai chac chan thu doc loi ich kinh te trong tong lai[CR]2.Gia tri cua tai san do phai doc xac dinh mot cach dang tin cay[CR]3.Co thoi gian su dung tu 1 nam tro len[CR]4.Co gia tri theo quy dinh hien hanh (10trd tro len )[CR]Hoi nhung tieu chuan mang tinh chat dinh tinh la nhung tieu chuan nao ?
*1 va 2

tai san co dinh cua doanh nghiep doc phan loai thanh TSCD dang dung, TSCDcha dung, TSCD khong can dung va cho thanh ly can cu vao tieu thuc nao sau day.

*Can cu vao tinh hinh su dung TSCD

Hay dien cap cum tu dung nhat vao doan van sau[CR]Von co dinh cua doanh ngiep la bo phan von dau t ve TSCD dac dieu cau no la chu chuyen gai tri ..(1).. trong ..(2).. chu ky kinh doanh va hoan thanh mot vong chu chuyen khi tai san xuat doc TSCD ve mat ..(3)..

*(1-dan dan tung phan;2-nheu;3-gia tri)

Phat bieu cau dung sai hai cha du thong tin ket luan?[CR]Hao mon huu hinh la su giam dan ve mat gia tri su dung va  theo do la su giam dan ve gia tri cua TSCD
*Dung

Phat bieu cau dung sai hai cha du thong tin ket luan?[CR]Hao mon vo hinh la su giam thuan tuy ve mat gia trai cua TSCD
*Dung

Nguyen nhan chu yeu dan den hao mon vo hinh cua TSCD

*Do tien bo khoa hoc cong nghe

Viec khau hao TSCD mot cach hop li co y nghia kinh te lon doi voi doanh nghiep vi:

*Ca 3 yeu to tren

Hay dien cap cum tu dung nhat vao doan van sau:[CR]Hao mon huu hinh la su giam dan ve… va theo do la cua… cua TSCD
*(1-gia tri su dung;2-gia tri)

Neu mot doanh nghiep da kinh doanh on dinh muon thu hoi von co dinh nhanh thi doanh nghiep do nen lua chon phong phap khau hao nao trong nhung phong phap khau hao nao sau day:

*Phuong phap khau hao theo so du giam dan (pp khau hao nhanh)

Trong nhung loai TSCD sau day loai tai san nao ma doanh nghiep phai tinh khau hao.
Loai tai san da khau hao het nhng van su dung vao hoat dong kinh doanh cua doanh nghiep

*Loai TSCD thuoc so  huu cua doanh nghiep dang dung cho muc dich kinh doanh cua doanh nghiep

Mot doanh nghiep co hieu suat su dung TSCD trong ky bang 3,5 dieu do co nghia la gi?

*Mot TSCD trong ki tham gia tao ra 3,5 dong doanh thu thuan

Cong thuc nao la cong thuc tinh he so hao mon TSCD?
*So khau hao luy ke tai thoi diem danh gia/Tong nguyen gia tai san co dinh tai thoi diem danh gia

cong thuc he so huy dong  von co dinh trong ky?

*So von co dinh dung trong kinh doanh/ So van co dinh hien co trong kinh doanh

cong thuc hieu suat du dung TSCD trong ky?
*Doanh thu thuan trong ky/Nguyen gia TSCD binh quan trong ky

Hay chon cum tu dung nhat dien vao cho trong trong doan van sau. Trong qua trinh tham gia vao hoat dong kinh doanh, von lu dong chuyen gia …1…trong 2.. va hoan lai ..3… sau khi doanh nghiep tieu thu san pham thu doc tien hang.  Nh vay von lu dong hoan thanh 1 vong tuan hoan sau 1 chu ki kinh doanh.
*1-toan bo;2-mot lan;3-toan bo

Hay xac dinh cong thuc dung tinh so khau hao TSCD trong thang

*So KHTSCD trong thang nay = So KHTSCD dau thang + So KHTSCD tang trong thang - So KHTSCD giam trong thang

 Trong cac yeu to sau day yeu to nao anh hong toi viec xac dinh nhu cau von lu dong
*D.Hai yeu to a va c

Hay xac dinh cong thuc dung tinh so chi phi tra troc trong ky

*CPTT dau ky ke hoach + CPTT phat sinh trong ky ke hoach - CPTT du kien phan bo vao gia thanh trong ky ke hoach
Trong cac yeu to sau day yeu to nao lam tang nguon von lu dong thong xuyen

*Tang cac khoan vay trung han va dai han

Mot doanh nghiep co he so von lu dong ( so lan luan chuyen von lu dong) trong ky bang 3 dieu do co nghia la ?
*Cu mot dong von lu dong binh quan trong ky tham gia tao ra 3 dong doanh thu thuan

Phat bieu dung sai hay cha du thong tin de ket luan?[CR]mot DN co chu ky luan chuyen VLD la 90 ngay dieu do co nghia la cu 90 ngay VLD cua DN thuc hien doc mot vong luan chuyen
*Dung
240Hay chon cong thuc dung xac dinh muc tiet kiem von lu dong

*Vtk=(M1/360)x(K1 - K0)

Mot doanh nghiep co he so kha nang sinh loi von kinh doanh bang 0,2 (ha 20%) co nghi la gi?

*Cu moi dong von kinh doanh binh quan su dung trong ky tham gia tao ra 0,2 dong loi nhan troc thue va lai vay


 Mot doanh nghiep co ty suat loi nhuan von kinh doanh bang 0,15 ( hay 15%) co nghi la gi?

*Cu moi dong von kinh doanh binh quan su dung trong ky tham gia tao ra 0,15 dong loi nhan troc thue va sau khi tra lai vay(co tinh anh hong cua lai vay phai  tra)

 Mot doanh nghiep co ty suat loi nhuan rong von kinh doanh bang 0,12 dieu do co nghia  la gi?

*Cu moi dong von kinh doanh binh quan su dung trong ky tham gia tao ra 0,12 dong loi nhan rong (sau thue co tinh anh hong cua laI vay va thue TNDN)

Mot doanh nghiep co ty suat loi nhuan von chu so huu bang 0,17 dieu do co nghia  la gi?

*Cu moi dong von chu so huu su dung trong ky tham gia tao ra 0,17 dong loi nhan rong (sau thue)

Viec phan tich co hoi dau t va xac dinh muc tieu dau t la cong viec thuoc giai doan nao trong qua trinh lap va thuc hien du an dau t?
*Giai doan chuan bi dau tu

Khi mot du an doc trinh bay mot cach chi tiet va co he thong tinh vung chac, hie thuc cua 1 co hoi dau t theo cac khia canh thi trong, ki thuat ,tai chinh, to chuc qua ly va kinh te xa hoi o muc chinh xac cao thi doc coi la du an Tien kha thi hay du an kha thi?

*Du an kha thi

 Hay dien cum tu chinh xac vao cho trong trong doan van sau[CR]Du an doc lap la du an khi doc chap thuan hay bac bo …den cac du an khac

*Khong lam anh huong

 Viec phan tich co hoi dau t va lua chon du an dau t thuoc giai doan nao trong qua trinh lap va thuc hien du an dau t
*Giai doan chuan bi dau tu

Phat bieu sau day Dung Sai hay cha du thong tin de ket luan?Neu hai ngoi gui tien tiet kiem voi cung 1 khoan tien nh nhau, thoi gian gui nh nhau, lai xuat nh nhau thi yeu to dan den su khac nhau ve gia tri tong lai cua tien cua 2 khaonr tien la do phong phap tinh lai
*Dung

Hay dien cum tu dung nhat vao cho trong trong doan van sau?[CR]Gia tri hien tai cua 1 khoan tien thu dc tai 1 thoi diem trong tong lai la gia tri cua khoan tien do dc tinh vao thoi diem hien tai bang cach dua vao mot … nhat dinh.

*1-lai suat

Phat bieu sau Dung, Sai hay cha du thong tin de ket luan[CR]Khi xem xet gia tri hien tai cua mot khoan tien trong tong lai, neu thoi diem nhan doc khoan thu cang xa thoi diem hien tai thi gia tri hien tai cua no cang nho

*Dung

Phat bieu sau Dung, Sai hay cha du thong tin de ket luan?[CR]Khi xem xet gia tri hien tai cua mot khoan tien trong tong lai, neu ty suat hien tai hoa hay lai suat chiet khau cang lon thi gia tri hien tai cua khoan thu cang lon

*Sai

Trong hai phong thuc cua Thue tai san la thue Van hanh va thue Tai chinh thi phong thuc nao la phong thuc thue ngan han?

*Thue van hanh

Trong mot giao dich thue tai chinh dien hinh thong co moi quan he cua may ben?

*Cua 3 ben; ngoi cho thue, ngoi thue va ngoi phan phoi ( hoac san xuat) may moc, thiet bi.

Diem bat loi chu yeu doi voi doanh nghiep su dung thue tai chinh la:

*Phai chiu chi phi su dung von cao hon so voi tin dung thong thong

Trong cac cong thuc sau dau cong thuc nao tinh he so kha nang thanh toan hien thoi?

*Tong tai san luu dong/ No ngan han

Trong cac cong thuc sau day cong thuc nao tinh he so thanh toan nhanh?

*(Tong tai san lu dong- Hang ton kho)/ No ngan han

Trong cac cong thuc sau day cong thuc nao tinh he so von bang tien

*(Tien + cac khoan tuong duong tien) / No ngan han

Chon cong thuc dung tinh Ty suat loi nhuan doanh thu?

*Loi nhuan sau thue/ Doanh thu thuan

Khi xem xet va phan thich co cau nguon von cua doanh nghiep, diem chu yeu can danh gia la:

*Ca ba diem tren

Phat bieu sau  Dung, Sai hay cha du thong tin de ket luan? Khi he so kha nang sinh loi cua von kinh doanh cua doanh nghiep dat doc lon hon lai suat vay von thi doanh nghiep su dung von vay o muc do cao se lam cho ty suat loi nhuan von chu so huu gia tang cang lon.

*Dung

Phat bieu sau Dung, Sai hay cha du thong tin de ket luan? Khi he so kha nang sinh loi cua von kinh doanh cua doanh nghiep dat doc nho hon lai suat vay von thi doanh nghiep su dung von vay o muc do cao lam cho ty suat loi nhuan von chu so huu gia tang cang lon.

*Sai

Chon cum tu dung nhat dien vao cho trong: Do tac dong cua don bay tai chinh the hien ty le thay doi cua ….1…. do co su thay doi cua …2…

*(1- ty suat loi nhuan von chu so huu; 2- ty le loi nhuan troc lai vay va thue)

Phat bieu sau Dung, Sai hay cha du thong tin de ket luan? Do tac dong cua don bay tong hop phan anh muc do thay doi ty suat loi nhuan von chu so huu do co su thay doi cua doanh thu tieu thu
*Dung

Phat bieu sau Dung, Sai hay cha du thong tin de ket luan? Do tac dong cua don bay kinh doanh phan anh muc do thay doi cua ty le loi huan troc lai vay va thue do co su thay doi cua ty suat loi nhuan von chu so huu

*Sai

Trong viec lap ke hoach chu chuyen tien te, So tien d thua hay thieu hut doc xac dinh bang cach nao?
*Duoc xac dinh la chenh lech giua tien ton cuoi ky va muc d tien can thiet.


Vi sao cac doanh nghiep can phai lap ke hoach luu chuyen tien te cho doanh nghiep minh?

*Ca hai y neu tren

Xac dinh nguon von thong xuyen cua cong ty B, biet cac so lieu sau day: [CR]-Von do Nha noc cap: 10 ty[CR]-Von do Nha noc dieu dong di cho cong ty khac: 1 ty dong[CR]-Vay dai han Ngan hang: 2 ty dong[CR]-Vay ngan han Ngan hang: 1 ty dong[CR]-Quy dau t phat trien: 2,5 ty dong[CR]-Tien khau hao TSCD : 3 ty dong[CR]Nguon von thong xuyen cua cong ty B la :
13 ty dong
14,5 ty dong
17,5 ty dong
*13,5 ty dong

tinh thue tieu thu dac biet phai nop cho 1 hop thuoc la (gom 10 bao), biet rang : [CR]-Gia ban le 1 hop thuoc la : 33.000 dong[CR]-Thue suat thue tieu thu dac biet : 10%/hop[CR]Thue tieu thu dac biet cho 1 hop thuoc la la :
3.300 dong
30000 dong
*3.000 dong
29.700 dong

tinh thue tai nguyen phai nop cho 1 tan than sach, biet rang: [CR]Gia ban 1 tan than sach la: 220.000 dong[CR]-Chi phi van chuyen, sang tuyen la: 20.000 dong/ 1 tan than sach[CR]-Ty trong than sach trong quang khai thac la 90%[CR]-Thue suat thue tai nguyen than la: 1%[CR]Thue tai nguyen phaI nop cho 1 tan than sach la:
*1.800 dong
2.000 dong
2.220 dong
2.160 dong

Tinh tong doanh thu moi hoat dong cua doanh nghiep A trong nam, biet tinh hinh nh sau:[CR]-San pham A: ton kho dau ky: 3.000 sp(tieu thu het trong nam); gia thanh don vi: 2.000 dong; trong nam san xuat doc 50.000 sp, gia thanh don vi: 1.500 dong(tieu thu doc 49.000 sp). Tong so ban trong nam 52.000 sp, gia ban don vi 2.500 dong. Hang bi tra lai: 1.000.000 dong. [CR]-San pham B: tieu thu ca nam: 20.000.000 dong[CR]-Doc chia laI co phan : 30.000.000 dong[CR]Tong doanh thu moi hoat dong ca nam la:
*179 trieu
150 trieu
149 trieu
180 trieu

tinh ty suat loi nhuan doanh thu thuan cua 1 doanh nghiep thong mai trong nam, biet rang[CR]-Long hang ban ra : 50 tan ; gia ban : 10 trieu dong/tan[CR]-Gia von cua hang ban ra : 350 trieu dong[CR]-Chi phi lu thong cua hang ban ra so voi doanh so ban ra : 10%[CR]-Thue suat thue thu nhap doanh nghiep: 25%
*0,15
0,20
0,005
Ca 3 deu sai

Tinh tong so thue ma doanh nghiep phai nop trong nam (don vi : trieu dong), biet rang :[CR]- Doanh thu(khong ke thue tieu thu dac biet, thue gia tri gia tang, thue nhap khau) :2000[CR]- Gia von hang ban ra : 1.500[CR]- Chi phi chung cho kinh doanh : 10% so voi doanh thu[CR]- Thue tieu thu dac biet phai nop :6[CR]- Thue gia tri gia tang phai nop : 10[CR]- Thue suat thue thu nhap doanh nghiep : 25%[CR] So thue phai nop trong nam la :
*91 trieu dong
241 trieu dong
75 trieu dong
Ca 3 cach tinh deu sai

Tinh ty suat chi phi lu thong hang hoa nam ke hoach cua doanh nghiep, cho biet: (don vi tinh trieu dong) [CR]- Doanh thu ban hang: 30.000[CR]- Chi phi ban hang va chi phi quan ly doanh nghiep phan bo cho hang hoa du tru cuoi nam ke hoach: 100[CR]- Chi phi ban hang va chi phi quan ly doanh nghiep phan bo cho hang hoa du tru dau nam ke hoach: 600[CR]- Du toan chi phi lu thong phat sinh ca nam: 4.000[CR] Ty suat chi phi lu thong hang hoa:
0,13 (13%)
*0,15 (15%)
0,13(13%)
Ca 3 cach deu sai

Tinh thue nhap khau ma doanh nghiep phaI nop bang ngoai te (USD), biet rang: [CR]- Lo hang nhap khau mua tai noc ban gia: 300.000USD(Gia ban tai cang noc ban) [CR]- Chi phi van chuyen va tien mua bao hiem ve toi bien gioi Viet Nam: 5.000USD[CR]- Do bi bao tren dong van chuyen nen doc co quan bao hiem boi thong: 2.000USD[CR]- Thue suat thue nhap khau: 10%[CR] Thue nhap khau phaI nop la:
30.000USD
30.500USD
*30.300USD
29.800 USD

Tinh tong so chi phi bien doi cua doanh nghiep(don vi tinh: 1.000 dong), biet cac chi phi phat sinh nh sau: [CR]- Chi phi khau hao TSCD: 300.000[CR]- Chi tien long cong nhan san xuat: 800.000[CR]- Chi tien long nhan vien quan ly: 100.000[CR]- Chi phi nguyen vat lieu truc tiep: 1.200.000[CR]- Chi phi hanh chinh: 120.000[CR]- Nop thue mon bai: 1.000[CR]- Mua bao hiem chay no: 5.000[CR]- Tra tien thue kho chua hang: 2.000[CR]Tong chi phi bien doi la:
2.102.000
2.002.000
2.005.000
*2.000.000

Tinh loi nhuan troc thue thu nhap doanh nghiep cua 1 doanh nghiep san xuat, cho biet: [CR]- So san pham tieu thu trong nam: 300sp, gia ban 4 trieu dong/sp[CR]- Giam gia cho cac dai ly: 36 trieu dong[CR]-Tri gia hang ban bi tra lai vi vi pham hop dong: 64 trieu dong[CR]-Gia thanh san xuat: 800 trieu dong[CR]- Gia thanh toan bo: 900 trieu dong[CR]- Thue thu nhap doanh nghiep: 25%[CR] Loi nhuan troc thue la:
300 trieu dong
*200 trieu dong
1.000 trieu dong
300 trieu dong

Tinh loi nhuan troc thue (don vi tinh: trieu dong), biet tinh hinh nh sau cua nam ke hoach: [CR]- Chi phi co dinh: 500[CR]- Chi phi bien doi bang 75% doanh thu[CR]- Doanh thu tai diem hoa von: 2.000[CR]- Tai diem hoa von, doanh nghiep du kien doanh thu tang them 20% va co du dieu kien thuc hien. [CR] Loi nhuan troc thue la:
1.900
400
*100
500

Nhu cau von lu dong doc xac dinh bang bieu thuc nao doi day?
Nhu cau von lu dong = Muc du tru hang ton kho - Khoan phaI thu tu khach hang - Khoan phaI tra ngoi cung cap.
*Nhu cau von lu dong = Muc du tru hang ton kho + Khoan phaI thu tu khach hang - Khoan phaI tra ngoi cung cap.
Nhu cau von lu dong = Muc du tru hang ton kho - Khoan phaI thu tu khach hang - Von chu so huu.
Nhu cau von lu dong = Muc du tru hang ton kho - Khoan phaI thu tu khach hang + Vong chu so huu.

Nguon von lu dong thong xuyen doc xac dinh bang cong thuc nao doi day:
Nguon von lu dong thong xuyen = Tong gia tri Tai san lu dong -  No ngan han.
Nguon von lu dong thong xuyen = Tong nguon von thong xuyen -Gia tri con lai cua TSCD
Nguon von lu dong thong xuyen = Tong gia tri Tai san lu dong -  No dai han.
*Nguon von lu dong thong xuyen co the doc xac dinh bang ca hai cong thuc :Nguon von lu dong thong xuyen = Tong gia tri Tai san lu dong -  No ngan han  va Nguon von lu dong thong xuyen = Tong nguon von thong xuyen -Gia tri con lai cua TSCD - cac khoan dau t tai chinh dai han.

Nhung yeu to chu yeu lam tang nguon von lu dong thong xuyen la gi?
*Tang von chu so huu, tang cac khoan vay trung va dai han, nhong ban hoac thanh ly TSCD, giam dau t dai han vao chung khoan.
Tang von chu so huu
Giam von chu so huu, hoan tra cac khoan vay trung va dai han, nhong ban hoac thanh ly TSCD, giam dau t dai han vao chung khoan.
Giam von chu so huu, hoan tra cac khoan vay trung va dai han, nhong ban hoac thanh ly TSCD, giam dau t ngan han vao chung khoan.

De dinh hong va kiem soat viec to chuc nguon von trong cong tac quan ly can su dung chi tieu tai chinh nao sau day ?
He so no
He so no ngan han
He so von chu so huu
*Ca ba he so : He so no, He so no ngan han, He so von chu so huu

Trong nen kinh te thi trong thong phat sinh viec mua chiu ban chiu. Doanh nghiep co the mua chiu nguyen vat lieu hoac hang hoa cua nha cung cap. Day la loai tin dung gi ?
Nha cung cap da cho doanh nghiep vay mot khoan von nh tin dung ngan hang.
Doanh nghiep vay cua nha cung cap mot khoan von ngan han, khong co lai.
*Doanh nghiep da su dung tin dung thong mai do ngoi ban cung cap de dap ung mot phan nhu cau von.
Khong y nao dung.

Mot nha cung cap dong y ban chiu mot lo hang gia tri ghi tren hoasd don la 200 trieu dong va quy dinh dieu kien thanh toan la 2/15, net 30.[CR] Dieu nay co nghia la gi?
*Nha cung cap se chiet khau thanh toan 2% tren gia tri cua hoa don mua hang neu ngoi mua tra tien trong thoi gian 15 ngay ke tu ngay giao hang, ngoai thoi han 15 ngay va don ngay thu 30 thi phaI tra du 100% gia tri cua hoa don, qua han 30 ngay la vi pham hop dong.
Nha cung cap se chiet khau thanh toan 2%  tren gia tri cua hoa don mua hang neu ngoi mua tra tien sau thoi gian 15 ngay ke tu ngay giao hang, sau thoi gian 30 ngay thi phaI tra du 100% gia tri cua hoa don.
Khong y nao dung

Co bieu thuc tinh muc tiet kiem von lu dong tren day: Vtk=(M1/360)x(K1-K0)[CR] Trong do: Vtk la so von lu dong co the tiet kiem (-) hay phaI tang(+), M1 la tong muc luan chuyen cua von lu dong ky nay. Hoi K0,K1 lan lot la gi trong bieu thuc nay?
K0, K1 lan lot la toc do luan chuyen von lu dong ky troc va toc do luan chuyen von lu dong ky nay
*K0, K1 lan lot la ky luan chuyen von lu dong ky troc va ky luan chuyen von lu dong ky nay
K0,K1 lan lot la doanh thu thuan ky troc va doanh thu thuan ky nay
Khong y nao dung

Trong ky, doanh nghiep su dung xang dau cho cac dia diem su dung nh sau:[CR]- Dung cho san xuat san pham : 500.000d[CR]- Dung cho cac phan xong: 300.00d[CR]- Dung cho oto cua Giam doc: 200.000d[CR] Neu phan loai theo noi dung kinh te (theo yeu to) thi loai chi phi tren thuoc nhung yeu to nao va la bao nhieu o moi yeu to?
*Thuoc 1 yeu to: Chi phi vat t va bang 1.000.000d
Thuoc 2 yeu to: Chi phi san xuat (800.000d) va chi phi quan ly doanh nghiep(200.000d)
Thuoc 3 yeu to: Chi phi san xuat (500.000d), chi phi san xuat chung(300.000) va chi phi quan ly doanh nghiep(200.000d)
Thuoc 2 yeu to: Chi phi san xuat (500.000d) va chi phi quan ly doanh nghiep(500.000d)

Tinh xem trong so cac chi phi sau day cua doanh nghiep, chi phi co dinh la bao nhieu: chi phi khau hao TSCD 10 trieu dong, chi phi nguyen vat lieu 40 trieu dong, chi phi hoa hong cho dai l? ban hang 5 trieu dong, thue mon bai (thue cua hang) 3 trieu dong?
10 trieu dong
*13 trieu dong
18 trieu dong
3 trieu dong

Tinh ty suat chi phi lu thong hang hoa trong ky cua doanh nghiep thong mai, khi biet:[CR] tong doanh thu 50 ty 040 trieu dong, chiet khau thong mai 40 trieu dong, tong chi phi lu thong hang hoa 5 ty dong.
*10%
9.99%
9.98%

Tinh gia thanh san xuat (theo dinh muc) cho 1.000 san pham, biet rang dinh muc chi phi cho 1 san pham nh sau: nguyen lieu 15.000d; phi lieu thu hoi 5.000d; [CR]chi phi nhan cong: 7.000d;[CR] bao hiem xa hoi phai nop 1.050d;[CR] chi phi san xuat chung 2.000d.
30.050.000d
*20.050.000d
18.050.000d
25.050.000d

Tinh gia thanh toan bo cho 1 san pham A, biet cac chi phi [CR]lien quan cho 100 san pham A nh sau: chi phi nguyen vat lieu: 500 trieu dong; phi lieu thu hoi: 20 trieu dong; chi phi nhan cong: 50 trieu dong; bao hiem xa hoi: 7,5 trieu dong; chi phi san xuat chung (phan bo cho 100 san pham A) 30 trieu dong;[CR] chi phi quan ly doanh nghiep (phan bo cho 100 san pham A) 40 trieu dong.
*6.075.000d
6.275.000d
5.675.000d
607.500.000d

Doanh nghiep A da mua mot TSCD co gia tri ghi tren hoa don thanh toan la 760 trieu dong, chi phi van chuyen va lap dat het 10 trieu dong. Tuoi tho ky thuat cua TSCD nay la 10 nam, doanh nghiep A da xac dinh thoi han su dung la 7 nam (phu hop voi che do khau hao Nha noc quy dinh). Hay xac dinh muc(MK) va ty le khau hao co ban (TK) cua TSCD nay theo phong phap tuyen tinh?[CR](Ghi chu ket qua tinh toan lay mot so le).
*Mk=110tr/nam va Tk=14,3%/nam
Mk=108,6tr/nam va Tk=14,3%/nam
Mk=77tr/nam va Tk=10%/nam
Mk=76tr/nam va Tk=10%/nam

Mot doanh nghiep may mac trong nam ke hoach co so lieu nh sau:[CR]- Hang ton kho: 750 trieu dong[CR]- Khoan phaI thu: 130 trieu dong[CR]- Khoan phaI tra: 180 trieu dong[CR]Hay xac dinh nhu cau von lu dong nam ke hoach theo phong phap truc tiep.
* Nhu cau von lu dong trong nam ke hoach la: 750+130-180=700trieu
Nhu cau von lu dong trong nam ke hoach la: 750+130+180=1.060trieu
Nhu cau von lu dong trong nam ke hoach la:750+130=880trieu
Khong the xac dinh doc nhu cau von lu dong cho nam ke hoach do bai toan nay da ra khong day du thong tin

Mot doanh nghiep co cac chi tieu tren: (Don vi tinh: trieu dong) [CR]-Doanh thu thuan nam troc 13.500, nam bao cao 15.000[CR]-So von lu dong binh quan nam troc 1.500, nam bao cao 1.300[CR]Hay tinh so von lu dong co kha nang tiet kiem doc nam bao cao so voi nam troc
So von lu dong tiet kiem nam bao cao so voi nam troc la: 15.000 trieu/360 ngay x(40 ngay-31,2 ngay)= 366,7 trieu dong
*So von lu dong tiet kiem nam bao cao so voi nam troc la: 15.000 trieu/360 ngay x(31,2 ngay- 40 ngay)= - 366,7 trieu dong
So von lu dong tiet kiem nam bao cao so voi nam troc la: 13.500trieu/360 ngay x(31,2 ngay - 40 ngay)=-330 trieu dong
So von lu dong tiet kiem doc nam bao cao so voi nam troc la: 13.500trieu/360 ngay x(40ngay - 31,2 ngay)= 330 trieu dong

Mot doanh nghiep co so lieu trong Bang can doi ke toan ngay 31/12 nam bao cao nh sau: (Don vi tinh: Trieu dong) [CR]No phai tra 4489 trong do no ngan han 2.560  Nguon von chu so huu 5.860[CR]Yeu cau: Hay tinh: He so no, He so ngan han va He so von chu so huu so voi tong nguon von
* He so no: 0,43; He so no ngan han: 0,25; he so von chu so huu: 0,57
He so no: 0,3; He so no ngan han:0,25 ; He so von chu so huu: 0,57
He so no: 0,43;He so no ngan han: 0,57; He so von chu so huu: 0,57
He so no: 0,77; He so no ngan han: 0,57; He so von chu so huu: 0,66

Mot doanh nghiep co bao cao ve tinh hinh su dung TSCD nam N nh sau: [CR]- TSCD dang dung trong hoat dong san xuat kinh doanh co gia tri: 850 trieu[CR]-TSCD cha dung co gia tri 250 trieu[CR]-TSCD khong can dung va cho thanh ly co gia tri 50 trieu[CR]-Tong gia tri TSCD hien co cua doanh nghiep la 1150 trieu[CR]Yeu cau: Hay xac dinh he so huy dong tai san co dinh (von co dinh) cua doanh nghiep trong nam N.
*He so huy dong TSCD cua doanh nghiep nam N la: 850 : 1.150 =0,74
He so huy dong TSCD cua doanh nghiep nam N la: (850 +250) : 1.150 =0,96
He so huy dong TSCD cua doanh nghiep nam N la: (850 +50) : 1.150= 0,78
He so huy dong TSCD cua doanh nghiep nam N la: (850 -50) : (1.150 -50) =0,73

Mot doanh nghiep co so lieu sau day ve tinh hinh TSCD vao ngay 31/12 nam bao cao: Tong nguyen gia cua TSCD la: 2.700 trieu dong[CR]- So khau hao luy ke cua TSCD la: 450 trieu dong[CR]- TSCD dang dung trong hoat dong san xuat kinh doanh co gia tri 2.550 trieu dong[CR]-TSCD khong can dung cho thanh l? c? gia tr? 150 trieu dong[CR]Yeu cau: Hay xac dinh he so hao mon TSCD cua doanh nghiep nay tai thoi diem den 31-12
He so hao mon TSCD cua doanh nghiep nam N la: 0,33(hay 33%)
He so hao mon TSCD cua doanh nghiep nam N la: 0,94(hay 94%)
*He so hao mon TSCD cua doanh nghiep nam N la: 0,17(hay 17%)

Theo ke hoach, doanh nghiep Y du kien thoi han cho khach hang no trung binh la 25 ngay, so long san pham ban ra du kien la 15.000 san pham, gia ban moi san pham la 288 nghin dong. [CR]Yeu cau, hay xac dinh so no phai thu tu khach hang du kien trong nam.
No phai thu tu khach hang du kien la: 7,2 trieu dong
*No phai thu tu khach hang du kien la: 300 trieu dong
No phai thu tu khach hang du kien la: 375 trieu dong

Theo bao cao, nam ke hoach doanh nghiep Tien Dat co mot hop dong tieu thu san pham, trong hop dong da xac dinh so ngay cach nhau giua hai lan giao hang la 30 ngay. Cung trong nam ke hoach, doanh nghiep du kien:[CR]- Chi phi vat t truc tiep san xuat san pham la 2.250 trieu[CR]- Chi phi nhan cong truc tiep san xuat ra san pham la 1.100 trieu[CR]- Chi phi san xuat chung la 610 trieu[CR]Yeu cau: Hay xac dinh muc du tru thanh pham trong nam ke hoach
*Muc du tru thanh pham trong nam ke hoach la: 330 trieu dong
Muc du tru thanh pham trong nam ke hoach la: 187,5 trieu dong
Muc du tru thanh pham trong nam ke hoach la: 228,3 trieu dong

Theo bao cao, cong ty Hoan Cau ke hop dong tieu thu voi khach hang, trong hop dong xac dinh moi lo hang xuat giao la 1.200 san pham A, so san pham A san xuat binh quan 1 ngay la 60 san pham. Tong gia thanh san xuat san pham A trong nam la 2.880 trieu. [CR]Yeu cau:Hay xac dinh muc du tru thanh pham trong nam cua cong ty Hoan Cau.

*Muc du tru thanh pham trong nam ke hoach la: 160 trieu dong

Mot doanh nghiep cos bao cao so loc ve tinh hinh tai chinh nh sau: [CR]-TSCD (da tru so khau hao) c? gia tr? 2.300 trieu dong[CR]-TSLD co tri gia 1.100 trieu[CR]- Tong no phaI tra la 1.500 trieu trong do no ngan han la 650trieu, no dai han la 850 trieu[CR]Yeu cau: Xac dinh nguon von lu dong thong xuyen cua doanh nghiep
Nguon von lu dong thong xuyen cua doanh nghiep la 340 trieu dong
*Nguon von lu dong thong xuyen cua doanh nghiep la 450 trieu dong
Nguon von lu dong thong xuyen cua doanh nghiep la 120 trieu dong

Mot doanh nghiep co bao cao so loc ve tinh hinh tai chinh nh sau[CR] tong nguyen gia TSCD cua doanh nghiep la 9.750 trieu, so khau hao luy ke tinh den thoi diem bao cao la 1.750 trieu[CR]- tong TSLD la 5.400 trieu[CR]- tong no phai tra la 2.200 trieu trong do no dai han chiem 60%[CR]yeu cau xac dinh tong nguon von thong xuyen cua doanh nghiep
12.118 trieu
10.360 trieu
14.270 trieu,
*12.520 trieu

Mot doanh nghiep co bao cao so loc ve tinh hinh tai chinh nh sau: [CR]- Loi nhuan troc thue la 1.200 tr dong [CR]- Thue suat thue thu nhap doanh nghiep la 25%[CR]- Von chu so huu binh quan la 5.760 tr dong[CR]Yeu cau xac dinh ty suat loi nhuan von chu so huu cua doanh nghie
*Ty suat loi nhuan von chu so huu cua doanh nghiep la :0,156 (hay 15,6%)
Ty suat loi nhuan von chu so huu cua doanh nghiep la :0,208 (hay 20,08%)
Ty suat loi nhuan von chu so huu cua doanh nghiep la :0,052 (hay 5,2%)
Khong dap an nao dung

Mot doanh nghiep co bao cao so loc ve tinh hinh tai chinh nam N nh sau: [CR]- Loi nhuan troc thue la 750 tr dong[CR]- Thue suat thue thu nhap doanh nghiep la 25%[CR]- Von kinh doanh binh quan 3.375 tr[CR]Yeu cau xac dinh ty suat loi nhuan rong von kinh doanh cua doanh nghiep
*Ty suat loi nhuan rong von kinh doanh cua doanh nghiep la 0,167 (hay 16,7%)
Ty suat loi nhuan rong von kinh doanh cua doanh nghiep la 0,22(hay 22%)
Ty suat loi nhuan rong von kinh doanh cua doanh nghiep la 0,28(hay  28%)
Khong dap an nao dung
Mot doanh nghiep co bao cao so loc ve tinh hinh tai ch?nh nam N+1 nh sau[CR]- Doanh thu thuan dat 12.500 tr[CR]- Gia thanh toan bo 11.2000 tr[CR]- Von kinh doanh binh quan 26.000 tr[CR]- Thue suat thue thu nhap doanh nghiep la 25%[CR]Yeu cau xac dinh ty suat loi nhuan von kinh doanh cua doanh nghiep
ty suat loi nhuan von kinh doanh cua doanh nghiep la: 0,038 (hay 3.8%)
*ty suat loi nhuan von kinh doanh cua doanh nghiep la: 0,05 (hay 5%)
ty suat loi nhuan von kinh doanh cua doanh nghiep la: 0,064 (hay 6.4%)
Khong dap an nao dung

Mot doanh nghiep co bao cao so loc ve tinh hinh tai ch?nh nam N+1 nh sau[CR]-  Doanh thu thuan dat 1.500 tr[CR]- Gia thanh toan bo 1.050 tr, trong do laI vay phaI tra la 65 tr[CR]- Thue suat thue thu nhap doanh nghiep la 25%[CR]- Von kinh doanh binh quan 2.575 tr[CR]- Yeu cau xac dinh he so kha nang sinh loi von kinh doanh cua doanh nghiep
he so kha nang sinh loi von kinh doanh cua doanh nghiep la 0,17 (hay 17%)
he so kha nang sinh loi von kinh doanh cua doanh nghiep la 0,131 (hay 13,1%)
*he so kha nang sinh loi von kinh doanh cua doanh nghiep la 0,2(hay 20%)
he so kha nang sinh loi von kinh doanh cua doanh nghiep la 0,15 (hay 15%)

Hay tinh so tiet kiem von lu dong ky so sanh so voi ky goc.Biet rang : [CR]- Ky so sanh: Doanh thu thuan 6.000 tr dong, ky luan chuyen binh quan 60 ngay[CR]- Ky goc : Doanh thu thuan 5.400 tr dong, ky luan chuyen binh quan 72 ngay
So tiet kiem tuyet doi la: 120 tr dong
*So tiet kiem tuyet doi la: -200 tr dong
So tiet kiem tuyet doi la: -80 tr dong
So tiet kiem tuyet doi la: -180 tr dong

Mot ngoi gui vao ngan hang 100 tr dong, ky han 2 nam, laI suat 10% va cu 6 thang thi tien laI nhap vao tien goc 1 lan. Tinh xem sau 2 nam ngoi gui nhan doc bao nhieu tien tat ca: So tien nhan doc sau 2 nam la(hinh tren)
*121.560.000 dong
120.000.000 dong
110.250.000 dong

Mot ngoi gui vao ngan hang 100 tr dong, ky han 2 nam, laI suat 10% va cu sau 1 nam thi tien laI nhap vao tien goc 1 lan. Tinh xem khi rut tien nhan doc  bao nhieu :So tien nhan doc sau 2 nam la(hinh tren)
120 tr dong
*121 tr dong
121.56 tr dong

Tinh so tien thu doc theo phong phap tinh laI kep cua tien gui 1 nam voi von goc 200 tr dong , laI suat 0,6 %/ thang, gui loai co ky han 3 thang.So tien thu doc sau 1 nam la(hinh tren)
*214.840.000 tr dong
200.800.000  tr dong
214.400.000 tr dong

Neu gui cung 1 so tien voi cung 1 laI suat va cung 1 ky han la 1 nam moi nam tinh laI 1 lan thi cahs tinh laI don va laI kep co ket qua nh nhau khong ?
*Nh nhau
Theo cach tinh laI kep thi cao hon
Theo cach tinh lia don thi ket qua gan bang laI kep

Doanh nghiep dau t vao 1 du an lien doanh, phaI bo von toan bo tu dau nam dau la 800 tr dong. Hang nam du an chia phan thu nhap cho doanh nghiep la 80 tr dong. tinh xem sao bao nhieu lau doanh nghiep hoan von dau t neu khong tinh den gia tri thoi gian cua tien?Thoi gian hoan von dau t la:
*10 nam
11 nam
Cha du co so de tinh toan

Dung chi tieu chi so sinh loi de danh gia va ket luan co nen chon du an dau t sau day khong: [CR]- Von dau t bo ra ngay tu nam thu nhat 500 tr dong[CR]-  Thu nhap cuoi nam dau 110 tr , nam thu hai 121 tr, nam thu ba 133 tr, nam thu t 146 tr[CR]- Chi phi su dung von la 10%/nam[CR]Chi so sinh loi cua du  an la
1,02 lua chon du an
10 lua chon du an
*0.8 khong lua chon du an

Hay dung chi tieu Gia tri hien tai thuan (NPV) de danh gia va ket luan nen chon du an A hay B, biet cac thong so sau day: [CR]- Du an A: gia tri hien tai(PV) cua tat ca cac khoan thu 800 trieu dong, von dau t ngay tu dau nam thu nhat 550 trieu dong. [CR]- Du an B: von dau t ngay dau nam thu nhat 600 trieu dong, khoan thu nhap nam dau 110 trieu, nam thu hai 363 trieu, nam thu ba 400 trieu, nam thu t 292 trieu. [CR]-Chi phi su dung von la 10%/nam.
*A=250 trieu, B = 300 trieu chon du an B
A=250 trieu, B = 300 trieu chon du an A
A=250 trieu, B = 565 trieu chon du an B
A=250 trieu, B = 565 trieu chon du an A

Mot DN vao thoi diem 31/12/N co tong TSLD= 1600 trieu, trong do hang ton kho = 900 trieu, khoan phai thu 500 trieu va von bang tien 200 trieu.[CR] he so thanh toan hien thoi = 3.2. [CR] hoi so no ngan han cua doanh nghiep bang bao nhieu?( ket qua tinh toan lay 2 so le).
*500 trieu
281,25 trieu
156,25 trieu
62,5 trieu

Mot doanh nghiep vao thoi diem 31/12/N co tong TSLD = 1200 trieu, trong do hang ton kho 675 trieu, khoan phai thu  300 trieu va von bang tien 225 trieu. [CR] so no ngan han = 350. [CR] Hoi he so thanh toan nhanh cua DN bang bao nhieu ( kq lay sau dau phay 2 so).
1,9
*1,5
0,86
3,4

Mot DN vao thoi diem 31/12/N co tong TSLD =1200 trieu. trong do ton kho 675 trieu, khoan phai thu 300 trieu va von bang tien 225 trieu[CR] So no ngan han = 350 trieu. [CR] hoi he so von bang tien ( tuc he so thanh toan tuc thoi ) cua Dn bang bao nhieu?( kq lay sau dau phay 2 so).
1,5
1,9
*0,64
0,86

Mot Dn vao thoi diem 31/12/N co tong TSLD bang 3540 trieu. trong do hang ton kho chiem 50%, khoan phai thu chiem 30%, tien mat chiem 10%,Chung khoan ngan han co the ban ngay chiem 10%. So no ngan han cua DN la 1416 tr. [CR] Hoi he so thanh toan tuc thoi = bao nhieu. ( kp lay sau dau phay 2 so)
0,25
0,75
1
*0,5

DN A vao ngay 31/12/N+1 co bao cao tinh hinh TSLD nh sau: [CR] tong TSLD la 4500 trieu, trong do hang ton kho chiem ti trong 50%, khoan phai thu chiem ti trong 35% va von bang tien chiem ti trong 15%.[CR] Yeu cau, hay xac dinh he so thanh toan nhanh cua doanh nghiep[CR]. Biet rang cung vao ngay 31/12/N+1 tong no phai tra  cua DN la 6250 trieu, [CR] trong do no ngan han chiem 30%.
*He so thanh toan nhanh cua doanh nghiep la 1,2
He so thanh toan nhanh cua doanh nghiep la 0.72
He so thanh toan nhanh cua doanh nghiep la 0,36
He so thanh toan nhanh cua doanh nghiep la 1,56

DN B co tong so no ngan han la 0.35; [CR] tong  nguon von cua doanh nghiep la 6500 trieu. [CR] yeu cau xac dinh he so von bang tien cua dn( tuc he so thanh toan tuc thoi). [CR] biet tong TSLD cua dn la 3750 trieu trong do tien vao cac khoan tong dong tien la 910 trieu.
He so von bang tien cua Dn la: 0.58
*He so von bang tien cua Dn la: 0,4
He so von bang tien cua Dn la: 0,24
He so von bang tien cua Dn la:0,6

Dn X co tong so no bang 5420 trieu. trong do no ngan han chiem 50%. He so no ngan han la 0,25. [CR] Yeu cau xac dinh he so no doanh nghiep.
He so no cua doanh nghiep la: 0,25
He so no cua doanh nghiep la: 2
*He so no cua doanh nghiep la: 0.5
Ko dap an nao dung

Cong ty TNHH To Lich co bao cao ve tinh hinh ket qua kinh doanh va von kinh doanh trong nam N nh sau[CR]- Loi nhuan troc thue 312,5 trieu[CR]Thue THDN la 25%[CR]So von kinh doanh o dau nam la 2350 trieu, cuoi nam la 2650[CR]Yeu  cau ty xuat loi nhuan rong von kinh doanh cua cong ty.
*ty xuat loi nhuan rong 0,94 ( 9,4%
ty xuat loi nhuan rong 0,125( 12,5%)
ty xuat loi nhuan rong 0,0625( 6,25%)
ty xuat loi nhuan rong 0,045( 4,5)

hay xac dinh ty xuat loi nhuan von chu so huu cua 1 doanh nghiep biet.[CR]doanh thu thuan 5200[CR]Gia thanh toan bo 4600[CR]thue thu nhap doanh nghiep 25%[CR]von chu so huu binh quan 2750 trieu
*ty xuat loi nhuan von chu so huu 0,164 hay 16,4%
ty xuat loi nhuan von chu so huu 0,218 hay 21,8
ty xuat loi nhuan von chu so huu 0,279 hay 27,9%
ty xuat loi nhuan von chu so huu 0,0 55 hay 5,5%

Hay xac dinh ty xuat loi nhuan rong von kinh doanh. Biet rang[CR]Doanh thu thuan 1450[CR]Tong so von kinh doanh binh quan 580 trieu[CR]Ty suat loi nhuan doanh thu 3,5%
ty xuat loi nhuan rong von kinh doanh 1,4%
*ty xuat loi nhuan rong von kinh doanh 8,75%
ty xuat loi nhuan rong von kinh doanh 40%
ty xuat loi nhuan rong von kinh doanh 3,5%

Hay xac dinh he so kha nang sinh loi von kinh doanh cua 1 doanh nghiep[CR] biet Vong quay toan bo von kinh doanh trong ky la 2 vong. [CR] Doanh thu thuan trong ky la 500 trieu. loi nhuan troc thue va lai vay 30 trieu. [CR] thue thu nhap doanh nghiep  la 25%.
he so kha nang sinh loi von kinh doanh 0,09 hay 9%
*he so kha nang sinh loi von kinh doanh 0,12 hay 12%
he so kha nang sinh loi von kinh doanh 0,06 hay 6%

Diem bat loi trong viec su dung nguon von tisn dung ngan han la gi?
*DN thong phai chiu rui ro vi lai suat cao hon, boi le lai suat ngan han thong bien dong nhieu hon so voi lai suat dai han. Rui ro ve no o muc cao hon. Viec su dung qua nhieu tin dung ngan han dan den tai chinh cang thang.

Diem loi cua viec su dung nguon tin dung ngan han la gi?

*Viec thuc hien tin dung ngan han co the thuc hien de dang. Thuan loi cho viec su dung tin dung dai han Chi phi cho viec su dung von bang tin dung ngan han thap hon so voi viec su dung tin dung dai han. Su dung tin dung ngan han giup Dn co the linh hoat hon trong viec to chuc nguon von.

Hay tinh he so thanh toan lai vay cua 1 DN biet. Doanh thu thuan 2100 trieu. [CR] gia thanh toan bo 1800 trieu, trong do lai vay phai tra 80 trieu. [CR] thue thu nhap doanh nghiep 25%.
*he so thanh toan lai vay 4,75
he so thanh toan lai vay  2,8
he so thanh toan lai vay3,7
he so thanh toan lai vay3,75

Hay tinh he so no dai han cua 1DN biet. no dai han 650. [CR]Von chu so huu 600 trieu. loi nhuan giu lai de tai dau t 50 trieu
He so no dai han 0,52 hay 52%
*He so no dai han 0,5 hay 50%
He so no dai han 1,0 hay 100%
Bai toan nay ko du co so de tinh he so no dai han

Mot doanh nghiep vao ngay 31/12/N co tai lieu nh sau: [CR] Doanh thu tieu thu 2500 trieu. tri gia hang bi tra lai chiem 5% doanh thu tieu thu so hang ton kho dau nam la 550 trieu. [CR] So hang ton kho cuoi nam la 400 trieu. [CR] Yeu cau xac dinh so vong quay hang ton kho cua doanh nghiep
so vong quay hang ton kho 5,5 vong
so vong quay hang ton kho 5,3 vong
*so vong quay hang ton kho 5 vong
so vong quay hang ton kho 2,5 vong

Hay xac dinh ky thu tien trung binh cua 1 doanh nghiep biet. so d binh quan cac khoan phai thu trong ky 350 trieu. [CR]doanh thu tieu thu binh quan trong ky la 4000 trieu. cac khoan giam tru hang ban. [CR] Hang bi tra lai du tinh 10% doanh thu tieu thu. Dn xac dinh ly la 1 nam (360 ngay)
31,5 ngay
*35 ngay
28,7 ngay

Hay tinh ty suat loi nhuan von kinh doanh cua mot doanh nghiep [CR]biet Doanh thu thuan 1000 trieu . [CR] Gia thanh toan bo 620 trieu, trong do lai vay phai tra 20 trieu. [CR]Thue thu nhap doanh nghiep 25%. [CR]Von kinh doanh binh quan su dung trong ky 3800 trieu.
0,079 hay 7,9%
0,075 hay 7,5%
*0,1 hay 10%
0,105 hay 10,5%

Hay xac dinh ty xuat loi nhuan doanh thu cua 1 doanh nghiep. biet. Doanh thu thuan 1440 trieu. Gia von hang ban 950 trieu. Chi phi ban hang 150 trieu chi phi quan ly doanh nghiep 240 trieu. thue TNDN 25%.
*0.052 hay 5,2%
0,069 hay 6,9 %
0,245 hay 24,5%
0,174 hay 17,4%

343. Hay xac dinh vong quay toan von cua 1 Dn biet rang. [CR] He so kha nang sinh loi von kinh doanh ( tuc ty suat loi nhuan troc lai va thue tren von kinh doanh) la 10%.[CR] Doanh thu thuan 5000 trieu. [CR] gia thanh toan bo 4800, trong do lai vay phai tra 50 trieu. thue  TNDN 25%.
*2 vong
2,7 vong
3,3 vong

Mot Dn co tong so no la 950 trieu, [CR]trong do no dai han chi?m 60%.[CR] Von chu so huu la 500 trieu[CR]. yeu cau, hay xac dinh he so no dai han cua DN nay.
*0,53 hay 53%
0,5 hay 50%
0,375 hay 37,5
1 hay 100%

Hay tinh he so von bang tien cua mot doanh nghiep. [CR] Biet Tong TSLD la 2500 trieu, trong do hang ton kho chiem 50%, cac khoan phai thu chiem 35% va tien mat 15%.[CR] Tong so no la 1250 trieu, trong do no trung va dai han chiem 40%..
0,66 hay 66%
1 hay 100%
*0,5 hay 50%
0,2 hay 20%

Hay tinh he so kha nang thanh toan hien thoi cua 1 DN biet. hang ton kho 1200 trieu. khoan phai thu 350 trieu. [CR] Tien mat 200 trieu. tong so no 1000 trieu. trong do no ngan han chiem 50%.
1,1
2,4
1,75
*3,5

Hay tinh kha nang thanh toan nhanh cua DN biet: [CR]tong TSLD 5400 trieu, trong do hang ton kho chiem 40% , [CR] khoan phai thu 45% va von bang tien 25%. [CR]Tong no 4500 trieu, trong do no trung va dai han chiem 40%.
2
*1,2
0,7
1,8

Phan loai chi phi san xuat theo noi dung kinh te ( theo yeu to chi phi) biet rang. xuat xang dau dung cho :[CR] - san xuat san pham 2000000d,[CR] cac phan xong sx 1500000d, ot giam doc 1000000d.
*1 yeu to : chi phi vat t = 4500000d
3 yeu to: chi phi nguyen lieu truc tiep =2000000, chi phi san xuat chung = 1500000d, chi phi quan ly doanh nghiep = 1000000d
2 yeu to: chi phi bien doi = 2000000d, chi phi co dinh 2500000d


Phan lai chi phi san xuat theo cong dung kinh te va dia diem phat sinh( theo khoan muc phi) biet rang. [CR] xuat " xang dau " dung cho. San xuat san pham: 2000000d,[CR] cac phan xong sx1500000d, oto cua giam doc 1000000d..
1 khoan muc: chi phi vat t = 4500000d
*3 khoan muc; chi phi vat t truc tiep = 2000000d, chi phi san xuat chung = 1500000, chi phi quan ly doanh nghiep 1.000.000d
2 khoan muc: chi phi bien doi = 2000000d, chi phi co dinh = 2500000d

Tach biet cac chi phi co dinh trong cac chi phi da cho sau day: [CR] chi khau hao TSCD theo phong phap dong thang: 10tr.d, thue mon bai 2Tr,d, hoa hong dai ly ban hang 8tr.d, nguyen vat lieu cho san xuat: 40tr.d.
10tr
*10+2=12tr
40tr
10+2+8+40=60tr

Tach biet cac chi phi co dinh trong cac chi phi sau day: [CR] chi khau hoa TSCD theo pp so d giam dan co di?u chinh: 10tr.d, thue mon bai 3tr.d, hoa hong dai ly ban hang 7 tr.d, nguyen vat lieu cho san xuat 40tr.d.
10tr
*10+3=13tr
40tr
10+3+40+7=60tr

Tach biet cac chi phi bien doi trong cac chi phi sau day: [CR] chi khau hao TSCD theo phong phap so long va khoi long san pham: 10tr.d, thue mon bai 3 tr.d, hoa hong dai ly ban hang 7tr.d, nguyen vat lieu cho sx: 40tr.d.
10tr
10+3=13tr
*10+7+40=57tr
10+3+7+40=60tr

Tinh ty suat chi phi lu thong hang hoa, biet tong doanh thu 50040tr.d, chiet khau thong mai 40trd, tong chi phi lu thong hang h?a 4000trd.
10%
*8%
7.99%


Tinh gia thanh san xuat cho 1000 sp. [CR]Cho bit cac dinh muc nh sau: nguyen vat lieu 40000d, phe lieu thu hoi 10000d, [CR]chi phi nhan cong 7000d, BHXH phai nop 1050d, chi phi san xuat chung 2000d.
*40.050.000d
49000000d
50.050.000d

Tinh gia thanh toan bo cho 1 san pham A. [CR] biet chi phi lien quan cho 100spA nh sau: nguyen vat lieu 610tr.d, phi lieu thu hoi 30tr.d, chi phi nhan cong 50tr.d, BHXH 7,5tr.d, [CR] chi phi san xuat chung 30tr.d, chi phi QLDN 40tr.d.
*7.075.000d
7.200.000d
7.475.000d

Tinh muc ha Z san xuat cua san pham co the so sanh dc ( dv tinh 1.000d) [CR]biet: Ky ke hoach san long 800sp, don vi sp 250. [CR]Ky goc san long sx 480sp, don vi san pham 254.
*-3.200.000d
3.200.000d
-1.920.000d
1.920.000d

Tinh thue GTGT phai nop theo phong phap truc tiep cua so hang ban ra cho biet. doanh thu 400tr.d, [CR] gia mua vat t mua ngoai de san xuat ra so khoa da tieu thu tren 300tr.d, thue suat: 10%.
40.000.000d
30.000.000d
*10.000.000d
Ca 3 dap an tren d?u sai.

Tinh thue GTGT phai nop theo pp truc tiep cua so hang hoa ban ra: [CR]cho biet. gia tri hang h?a ghi tren hoa don ban hang: 900d.[CR] Gia tri mua vao cua so khoa tren 850tr.d, thue 10%.
45.000.000d
42.500.000d
*5.000.000d
Ca 3 d/an d?u sai

Tinh gia von cua hh ban ra trong ky biet rang: san pham ton dau ky 5000sp. [CR]Sx trong ky 10.000sp. tieu thu 9000sp. Gia thanh sx ky nay 1000d/sp, ky troc cao hon ky nay 10%. [CR]Gia thiet toan bo so sp ket d tieu tieu thu het trong ky.
*14.500.000
9.000.000
5.000.000
3 dap an deu sai.

Tinh thue tai nguyen phai nop cho 1 tan than sach biet. gia ban 1 tan than sach 255.000d. chi phi van chuyen. [CR] sang chuyen 25000/1 tan than sach. [CR]Ti le than sach trong quang khai thac la 90%.[CR] Thue xuat thue tai nguyen 1%.
*2070
2500
2430
2700

Tinh tong doanh thu moi hoat dong trong nam biet:[CR]SP A ton kho dau ky( tieu thu het trong nam) 3000sp. [CR]Gia thanh don vi san pham 2000d, trong nam sx dc 5000sp voi gia thanh sp 1500d. [CR]Tong so hang ban ra trong nam la 52000sp. [CR]Gia ban 2500/sp, tri gia hang bi tra lai la 1000000d[CR]spB tieu thu ca nam 25.000000d.[ doc chi lai co phan 35000000d.
*189trd
190trd
155trd
154trd

Tinh LN troc thue TNDN cua cong ty A trong nam ( don vi tinh Trieu dong) [CR] biet Doanh thu sp A ;800, chi phi sx 600, chi phi tieu thu va chi phi phan bo cho sp A la 10% chi phi sx. [CR] Doanh thu spB : 900, chi phi sx 800, chi phi tieu thu va chi phi quan ly tinh bang 10% chi phi sx. [CR]Thue TNDN 25%.

140trd
20trd
*160trd
120trd

Tinh LN sau thue TNDN cua cong ty A trong nam ( don vi tinh Trieu dong) [CR] biet Doanh thu sp A ;800, chi phi sx 600, chi phi tieu thu va chi phi phan bo cho sp A la 10% chi phi sx.  [CR]Doanh thu spB : 900, chi phi sx 800, chi phi tieu thu va chi phi quan ly tinh bang 10% chi phi sx. [CR]Thue TNDN 25%.
140trd
20trd
160trd
*120trd

Tinh tong thue ma dn phai nop trong nam biet. doanh thu 3000trd,(khong ke thue tieu thu dac biet, thue GTGT, thue NK). [CR]Gia von hang ban ra 1500trd.[CR]Chi phi chung cho kinh doanh 10% doanh thu.[CR]Thue TTDB phai nop 6tr.[CR]Thue GTGT phai nop 10Tr, thue xuat thue TNDN 25%.
900trd
916trd
300trd
*316trd

Tinh ti suat chi phi lu thong hang hoa nam kh biet. doanh thu ban hang 30.000trd. [CR]chi phi ban hang va quan ly doanh nghiep phan bo cho hang hoa du tru cuoi nam KH la 120trd. [CR]Chi phi ban hang va chi phi quan ly dn phan bo cho hh du tru dau nam KH la 600trd.[CR] Du doan chi phi lu thong phat thong trong ca nam 4000trd.
11,73%
15,73%
13,33%
*14,93%

Tinh thue NK ma doanh nghiep phai nop = USD . [CR] biet lo hang nhap khau tai nc ban gia 500.000 usd. [CR]Chi phi van chuyen va tien mua bao hiem ve bien gioi VN la 5000USD. Thue NK 10%.
50000usd
45000usd
55000usd
*Ko dap an nao dung

Tinh thue NK ma doanh nghiep phai nop = USD . [CR]biet lo hang nhap khau tai nc ban gia 400.000 usd. [CR]Chi phi van chuyen va tien mua bao hiem ve bien gioi VN la 5000USD. [CR]Do b? bao nen dc co quan bao hiem boi thong 2000usd Thue NK 10%.
*40300usd
40000usd
47000usd
45000usd

Tinh tong chi phi bien doi cua DN biet. cac phat sinh nh sau( Dv: 1000d). [CR]Chi phi khau hao TSCD theo pp dong thang 50.000[CR]chi phi tien long cong nhan sx 500.000[CR]Chi phi tien long cong nhan quan ly 100.000[CR]Chi phi mua nguyen vat lieu 1.500.000[CR]Chi phi hanh chinh 120.000[CR]Nop thue mon bai 1000[CR]Mua bao hiem chay no 5000[CR]Tra tien thue kho bai 2000.
*2000trd
2278trd
1778trd
1500trd

Tinh loi nhuan truoc thue cua TNDN cua DN sx biet. so san pham tieu thu trong nam 300sp voi gia ban 5trd/sp. [CR]Giam gia cho cac dai l? 36trd. [CR]Tri gia hang ban bi tra lai vi vi pham hop dong 64trd. Gia thanh san xuat 800trd, [CR]gia thanh toan bo 900trd. Thue TNDN 25%.
*500trd
600trd
375trd
7000trd

Tinh LN troc thue TNDN cua nam KH. Biet: [CR] - CP co dinh: 600trd[CR] - CP bien doi bang 75% Doanh thu[CR] - Doanh thu tai diem hao von: 2500trd[CR] - Tu diem hoa von, DN du kien doanh thu tang them 20%[CR] Va co du dieu kien thuc hien:
*150trd
112,5trd
25trd
18,74trd

Tinh LN troc thue cua cty A trong nam. Biet: [CR] - Doanh thu tieu thu: 6200trd[CR] - CP co dinh: 1000trd[CR] - CP bien doi bang 60% doanh thu thuan [CR] - CP tra lai tien vay: 100trd[CR] - Tri gia hang ban bi tra lai: 200trd
1180trd
885trd
*1300trd
975trd

tinh muc KH (MK) va ti le KH (TK) theo phong phap tuyen tinh. cho biet: [CR] - Gia tri TSCD mua: 1040trd[CR] - CP van chuyen:  10trd[CR] - Tuoi tho ki thuat: 10 nam[CR] - So nam dc phep KH: 7 nam
*MK=150trd/nam, TK=14,3%/nam

tinh muc KH (MK) trong 2 nam theo phong phap So d giam dan: (1 so le) cho biet: [CR] - gia tri TSCD mua: 245trd[CR] - CP van chuyen: 5trd[CR] - Tuoi tho ki thuat: 7 nam[CR] - So nam dc phep KH: 5 nam[CR] - He so dieu chinh loai TSCD su dung tu 4 nam den 6 nam la 2,0
*KH nam dau: MK=100trd, KH nam thu 2: MK=60trd


Tinh doanh thu thuan cua cty A trong nam. Biet: [CR] - Doanh thu tieu thu: 6200trd[CR] - CP co dinh: 1000trd[CR] - CP bien doi bang 60% doanh thu thuan[CR] - CP tra lai tien vay: 100trd[CR] - Tri gia hang ban bi tra lai: 200trd
Doanh thu thuan= 6200 - 200 - 1000 - 6000x60%=1300trd
Doanh thu thuan= 6200 - 100- 200=5900trd
*Doanh thu thuan= 6200 - 200= 6000trd
Doanh thu thuan= 6200 - 200 - 1000 =5000trd

tinh nhu cau von lu dong nam ke hoach Theo phong phap truc tiep: [CR] Biet: [CR] Tri gia hang ton kho: 850trd[CR] No phai thu: 130trd[CR] No phai tra ngan han:180trd
*Nhu cau von lu dong nam ke hoach = 850+130-180=800trd

nhu cau von lu dong nam ke hoach Theo phuong phap truc tiep: [CR] Biet: [CR] Tri gia hang ton kho: 800trd[CR] No phai thu: 150trd[CR] No phai tra ngan han:300trd[CR] Trong do no ngan han chiem 40%
*Nhu cau von lu dong nam ke hoach = 800+150-120=830trd

tai sao nha noc ta phai to chuc doanh nghiep nha noc thanh nhung tong cty lon, tap doan san xuat lon? (chon cach tra loi dung nhat)

*Vi can tang nang luc moi mat cua DN nha noc de tang kha nang canh tranh tren thong trong trong va ngoai noc va tang tich luy von

1 DN co he so no o muc cao co y nghia gi? Chon cau tra loi dung nhat:
*DN chiu tdong rat lon cua don bay tai chinh

loai hinh cac DN thuoc cac so huu khac nhau thi khac nhau tren nhung van de tai chinh chu yeu nao?

*Tren 2 van de: phong thuc tao lap von, sd von, chuyen nhong von va phong thuc phan phoi loi nhuan

yeu to nao thuoc ban than DN lam tang hay giam doanh thu tieu thu san pham, hang hoa, dich vu cua DN?

*Ket cau san pham, chat long san pham, khoi long san pham

tinh nguon von thong xuyen va nguon von tam thoi (2) nam bao cao: [CR] Biet: bang can doi ke toan nam bao cao (31/12/N) dvi trd[CR] No phai tra: 4450 trong do: [CR] No ngan han: 2450[CR] No dai han: 2000[CR] Von chu so huu: 2760 trong do: [CR] Nguon von kinh doanh: 1490[CR] Quy cua DN: 1270
*Nguon von TX= 2000+2760=4760trd. Nguon von tam thoi=2450trd

tinh nguon VLD thong xuyen (trd) [CR] Biet: bang can doi ke toan nam bao cao (31/12/N) dvi trd[CR] TSLD:2890 trong do[CR] Tien: 100[CR] Hang ton kho:2010[CR] No phai thu: 780[CR] No phai tra: 4450 trong do: [CR] No ngan han: 2450[CR] No dai han: 2000
*Nguon von lu dong TX= 440trd
Nguon von lu dong TX= 890trd
Nguon von lu dong TX= 130trd

Tinh cac chi tieu: he so no, he so no ngan han va he so von chu so huu[CR] Biet: bang can doi ke toan nam bao cao (31/12/N) dvi trd[CR] No phai tra: 4450 trong do: [CR] No ngan han: 2450[CR] No dai han: 2000[CR] Von chu so huu: 2760 trong do: [CR] Nguon von kinh doanh: 1490[CR] Quy cua DN: 1270
*He so no= 0,61 , he so no ngan han= 0,34 , he so von chu so huu= 0,38
He so no= 0,34 , he so no ngan han= 0,61 , he so von chu so huu= 0,38
He so no= 0,38 , he so no ngan han= 0,34 , he so von chu so huu= 0,61
He so no= 0,61 , he so no ngan han= 0,38 , he so von chu so huu= 0,34

tinh ti le KH tong hop binh quan TSCD (%)[CR] Biet: [CR] Tong nguyen gia TSCD:1600trd[CR] Nguyen gia TSCD dung cho phuc loi cong cong:100trd[CR] Cac TSCD dung cho KD xep theo nhom nh sau: [CR] Nhom 1: nguyen gia 500trd ty le KH 12%/nam[CR] Nhom 2: nguyen gia 1000trd ty le KH 15%/nam
*Ty le KHTHBQ= [(500x12%)+(1000x15%)]/(1600-100)=14%
Ty le KHTHBQ= [(500x12%)+(1000x15%)]/1600=13,13%
Ty le KHTHBQ= [(500x12%)+(1000x15%)]/(1600+100)=12,35%

tinh nguyen gia cua TSCD dau nam ke hoach: (trd) Biet: [CR] Nam bao cao: [CR] Tong nguyen gia TSCD:1600trd[CR] Nguyen gia TSCD phuc loi:100trd[CR] Nguyen gia TSCD thue tai chinh: 900trd[CR] Nguyen gia TSCD thue van hanh: 100trd[CR] Nam ke hoach: [CR] Dau thang 2 sd them 1 TSCD nguyen gia:540trd[CR] Dau thang 6 sd them 1 TSCD nguyen gia:16trd
Nguyen gia cua TSCD dau nam ke hoach=3200trd
Nguyen gia cua TSCD dau nam ke hoach=3200-200=3000trd
*Nguyen gia cua TSCD dau nam ke hoach=3200-200-900=2100trd
Nguyen gia cua TSCD dau nam ke hoach=3200-200-900-100=2000trd

tim nhung nhan dinh dung ve: uu diem cty co phan so voi cac loai hinh DN khac:

*Tat ca deu dung

mot khoan dau t 1500trd du dinh mang lai dong tien deu cuoi ky la 400trd moi nam trong thoi gian 10 nam voi lai suaats10%/nam. Anh chi dung chi tieu NPV de lua chon quyet dinh co dau t hay khong? Bang tra tai chinh cho dong tien deu voi lai suat 10%/nam tai nam thu 10 co gia tri la 6,144567
NPV = 2457,83. Lua chon du an
NPV = 2500. Lua chon du an
NPV= -957,83. Loai bo du an
*NPV = 957,83. Lua chon du an

tinh nguyen gia cua TSCD phai tinh KH (trd) Biet: [CR] Nam bao cao: [CR] Tong nguyen gia TSCD hien co:3000trd[CR] Nam ke hoach: [CR] Dau thang 2 sd them 1 TSCD dung trong KD co nguyen gia:540trd[CR] Dau thang 9 thue van hanh 1 TSCD nguyen gia:160trd tien thue 5trd/thang
*Nguyen gia THBQ cua TSCD phai tinh KH=3000+[540x(12-2+1)/12]=3495trd
Nguyen gia THBQ cua TSCD phai ti#nh KH=3000-[540x(12-2+1)/12]=2505trd
Nguyen gia THBQ cua TSCD phai tinh KH=3000+[540x(12-2+1)/12]+[160x(12-9+1)/12]=3548,33trd
Nguyen gia THBQ cua TSCD phai tinh KH=3000+[540x(12-2+1)/12]-[160x(12-9+1)/12]=3441,67trd

tinh muc KH co ban cua TSCD nam ke hoach: [CR] Trong nam ke hoach: (trd) Biet: [CR] Nam bao cao: Tong nguyen gia TSCD hien co:3000trd[CR] Nam ke hoach: [CR] Dau thang 2 sd them 1 TSCD dung trong KD co nguyen gia:540trd[CR] Dau thang 9 thue van hanh 1 TSCD nguyen gia:160trd tien thue 5trd/thang[CR] Ty le KHTHBQ:10%/nam
*MKH cua ca nam ke hoach=[3000+[540x(12-2+1)/12]]x10%=349,5trd
Nguyen gia THBQ cua TSCD phai tinh KH=[3000-[540x(12-2+1)/12]x10%=250,5trd
Nguyen gia THBQ cua TSCD phai tinh KH=[3000+[540x(12-2+1)/12]+[160x(12-9+1)/12]x10%=354,83trd
Nguyen gia THBQ cua TSCD phai tinh KH=[3000+[540x(12-2+1)/12]-[160x(12-9+1)/12]x10%=344,17trd

tinh hieu suat sd TSCD: [CR] Doanh thu thuan:2500trd[CR] Nguyen gia TSCD binh quan:500trd[CR] So KH luy ke:275trd[CR] Loi nhuan sau thue TNDN:420trd
*Hieu suat sd TSCD= 2500/500=5 lan
Hieu suat sd TSCD= 2500/275=9,09 lan
Hieu suat sd TSCD= 2500/(500-275)=11,11 lan
Khong dap an nao dung

tinh he so huy dong von co dinh (TSCD) cua DN dung trong KD: Biet: [CR] TSCD dang dung cho KD: (gia tri con lai)1100trd[CR] TSCD cha dung: 250trd[CR] TSCD cho thanh ly: 50trd[CR] Tong gia tri TSCD hien co( gia tri con lai): 1400trd
He so huy dong TSCD=(1100-250)/1400=0,61
*He so huy dong TSCD=1100/1400=0,78
He so huy dong TSCD=(1100-250-50)/1400=0,57

tinh nhu cau VLD cho chi phi tra troc cua nam ke hoach: (trd) Biet[CR] So d chi phi tra troc dau nam:70trd[CR] CP tra troc phat sinh trong nam:100trd[CR] CP tra troc phan bo vao gia thanh san pham trong nam:80trd
*Nhu cau ve VLD cho CP tra troc cua nam ke hoach=90trd
Nhu cau ve VLD cho CP tra troc cua nam ke hoach=110trd
Nhu cau ve VLD cho CP tra troc cua nam ke hoach=50trd

tinh so no phai thu trong nam ke hoach (nhu cau VLD cho no phai thu) Biet: [CR] Thoi han cho khach hang no TB: 25 ngay[CR] Thoi han no ngoi ban TB: 20 ngay[CR] So long san pham ban ra trong nam: 15000sp, gia ban: 480000/sp
*No phai thu trong nam ke hoach=[(15000x48000)/360]x25=500trd
No phai thu trong nam ke hoach=[(15000x48000)/360]x20=400trd
No phai thu trong nam ke hoach=[(15000x48000)/360]x(25-20)=100trd

cac quyet dinh tai chinh chu yeu cua cty bao gom:
*Tat ca cac phong an tren deu dung

tim cau tra loi dung nhat: muc tieu tai chinh cua cty la:
*Toi da hoa gia tri tai san cua chu so huu

tinh nguyen gia binh quan tang cua TSCD trong nam ke hoach: (trd) Biet: [CR] Nam bao cao: [CR] Tong nguyen gia TSCD hien co:3200trd trong do[CR] Nguyen gia TSCD phuc loi: 200trd[CR] Nam ke hoach: [CR] Dau thang 2 sd them 1 TSCD dung trong KD co nguyen gia:540trd[CR] Dau thang 6 sd them 1 TSCD dung cho phuc loi nguyen gia:16trd[CR] Dau thang 7 thanh li 1 TSCD nguyen gia: 48trd da KH het 40trd
*Nguyen gia THBQ tang cua TSCD trong nam ke hoach=540x(12-2+1)/12=495trd
Nguyen gia THBQ tang cua TSCD trong nam ke hoach=540x(12+2-1)/12=585trd
Nguyen gia THBQ tang cua TSCD trong nam ke hoach=[540x(12-2+1)/12]+[16x(12-6+1)/12]=504,33trd
Nguyen gia THBQ tang cua TSCD trong nam ke hoach=[540x(12+2-1)/12]+[16x(12+6-1)/12]=607,66trd

tim nhung nhan dinh dung ve: nhuoc diem cty co phan so vs cac loai hinh DN khac:
*Tat ca deu dung

ban gui vao tai khoan NH so tien 10trd vs lai suat 6%/nam trong tgian 3 nam. Hoi so tien ban co dc sau 3 nam la bn neu NH tinh lai gop (ban nien)
*11,9405trd(11,9101)
11,2716trd
11,2649trd
11,9722trd

gia su bay gio la ngay 1/6/2006. Vao ngay 1/6/2007 ban gui vao NH 1 khoan tien la: 1000USD vao tai khoan tiet kiem tra lai 8%/nam. Neu NH tinh lai kep hang nam ban se co trong tai khoan vao ngay 1/6/2010 la bn?
*1259,71USD
1360,00USD
1254,71USD

gia su bay gio la ngay 1/6/2006. Va ban se can 1000USD vao ngay 1/6/2010. ban phai ki gui bn vao ngay 1/6/2007 de co dc so d 1000USD vao ngay ban can, lai xuat 8%/1 nam:
*793,83USD
700USD
735USD

tinh nguyen gia binh quan giam cua TSCD trong nam ke hoach: (trd) Biet: [CR] Nam bao cao: [CR] Tong nguyen gia TSCD hien co:3200trd trong do[CR] Nguyen gia TSCD phuc loi: 200trd[CR] Nam ke hoach: [CR] Dau thang 2 thanh li 1 TSCD dung trong sx co nguyen gia:540trd da KH het 500trd[CR] Dau thang 6 thanh li 1 TSCD dung cho sx nguyen gia:16trd da KH het 13trd[CR] Dau thang 7 thue van hanh 1 TSCD nguyen gia: 50trd tien thue 3trd/thang[CR] Dau thang 9 sd them 1 TSCD dung cho sx co nguyen gia: 480trd
Nguyen gia BQ giam cua TSCD trong nam ke hoach=540x(12-2+1)/12=495trd
Nguyen gia BQ giam cua TSCD trong nam ke hoach=16x(12-6+1)/12=9,33trd
*Nguyen gia BQ giam cua TSCD trong nam ke hoach=[540x(12-2+1)/12]+[16x(12-6+1)/12]=504,33trd
Nguyen gia BQ giam cua TSCD trong nam ke hoach=540x(12-2+1)/12-[16x(12-6+1)/12]=485,67trd

Vi sao co so de lua chon du an khong phai la loi nhuan ma lai la dong tien
A.Vi loi nhuan khong phan anh chinh  xac thoi diem thu va chi tien cua du an
B.Loi nhuan khong phan anh chinh xac tong loi ich cua du an theo thoi gia cua tien te
C.Khi tinh loi nhuan cua du an mang lai khong tinh den loi ich xa hoi cua du an
*Chon A & B la dap an dung

Dua vao muc dich, cac du an dau t von co the doc phan loai
*Tat ca cac dap an deu dung

Tim cac nhan dinh dung ve viec dung chi tieu IR de lua chon du an dau t
*Tat ca deu dung

CHi tieu NPV da tinh den thoi gia cua tien te va tinh den toan bo dong tien
*Tat ca cac dap an deu dung

Lua chon cac nhan dinh chinh xac
*A&B la dap an chinh xac

Cong ty co the su dung nguon von dai han de tai tro cho tai san lu dong doc khong? va ngoc lai co the su dun nguon  von ngan han de tai tro cho tai san co dinh doc khong?
A.Cong t y co the su dung nguon von dai han de tai tro cho tai san lu dong doc
B.Cong ty khong nen su dung nguon von ngan han nh cac khoan phai tra , vay no ngan han de tai tro cho tai san co dinh vi nh the rui ro tai chinh rat cao
*A&B la dap an dung

So sanh so tien nhan doc theo 2 cach gui tien khac nhau (lai don va lai kep)[CR]Biet - Tien goc gui nh nhau: 200tr d[CR]Lai suat nh nhau; 10%/nam[CR]Ky han gui nh nhau: 1 nam[CR]Tinh lai moi nam mot lan
*So tien nhan doc la nh nhau= 220 trd
So tien nhan doc la khac nhau. Theo phong phap lai don = 210 tr, theo phong phap lai kep la 220 tr
220

Tinh so tien lai nhan duoc sau 2 nam gui tiet kiem vao ngan hang[CR]Biet tien goc gui la 200 trd[CR]Thoi han gui : 2 nam[CR]ai suat: 10%/nam[CR]Ky han cu sau thang thi lai nhap goc mot lan
*Tong so tien nhan duoc sau 2 nam = 243
Tong so tien nhan duoc sau 2 nam = 242
Tong so tien nhan duoc sau 2 nam = 240

Tinh tong so tien nhan doc sau  nam gui tiet kiem vao ngan hang [CR]Biet Tien goc gui: 200 trd[CR]Thoi han gui: 2 nam[CR]Lai suat 10%/ nam[CR]Ky han gui; cu mot nam thi lai nhap vao goc 1 lan
Tong so tien nhan doc sau 2 nam = 243
*Tong so tien nhan doc sau 2 nam = 242
Tong so tien nhan doc sau 2 nam = 240

Tinh tong so tien nhan doc sau 1 nam gui tiet kiem vao ngan hang[CR]Biet; Tien goc gui la 300 trd[CR]Lai suat; 0,6%/1 thang (0,006) [CR]Ky han gui : cu 3 thang thi lai nhap goc 1 lan
*Tong so tien nhan doc sau 1 nam = 322,2 trd
Tong so tien nhan doc sau 1 nam = 321,6 trd

Tinh ty suat loi nhuan rong von kinh doanh cua cong  ty biet[CR]- Doanh thu tieu thu san pham trong nam la 2200trd[CR]- giam gia cho cac dai ly la 36 trd[CR]- Tri gia hang ban bi tra lai vi vi pham hop dong la 64 trd[CR]- Gia thanh toan bo 900 trd, trong do lai tien vay la 50 trd[CR]- Vong quay toan bo von kinh doanh la 2
87,51%
90%
85%
*Khong dap an nao dung

Tinh he so thanh toan nhanh cua doanh nghiep biet[CR]- Tong tai san lu dong; 1200 tr trong do[CR]- Hang ton kho chiem 60%[CR]- Tien va chung khoan ngan han 20%[CR]- He so thanh toan bang tien la: 0,56
*1.12
1.31
1
1.21
Tinh so thue TNDN cua cong ty[CR]- Chi phi co dinh 600 trd[CR]- Chi phi bien doi bang 75% doanh thu[CR]- Doanh thu tai diem hoa von 3000 trd[CR]- Tu diem hoa von doanh nghiep du kien doanh thu tang them 20% va co du dieu kien thuc hien
*75 tr
100 tr
76 tr

Tinh loi nhuan troc thue cua cong ty A trong nam. Biet[CR]- Doanh thi tieu thu 6.200 trd[CR]- Chi phi co dinh 1.000trd[CR]- Chi phi bien doi bang 60% doanh thu[CR]- Chi phi tra lai tien vay 100 tr d[CR]- Tri gia hang ban bi tra lai 200 trd
*1180 trd
1200 trd
1000 trd
987 trd

Tinh so no ngan han cua doanh nghiep [CR]Biet : - tong tai san lu dong 1.600 trd. Gia tri con lai cua TSCD 2000[CR]He so kha nang thanh toan hien thoi; 3,5
No ngan han  = 571,42 tr
No ngan han = 114,29 tr
No  ngan han = 1028,5 7 tr
*No ngan han = 457, 14 tr

Tinh he so thanh toan nhanh[CR]Biet tong tai san lu dong: 1200 tr, trong do hang ton khi 675 tr, no phai thu 300 tr, von bang tien 225 tr[CR]No ngan han 400 tr
He so thanh toan nhanh = 3
He so thanh toan nhanh = 2,25
He so thanh toan nhanh = 0,56
*He so thanh toan nhanh = 1,30

Tinh he so von bang tien[CR]Biet: - Tong tai san lu dong:1.200 trd trong do: [CR]Hang ton kho: 675 trd[CR]No phai thu: 300tr[CR]Tien va chung khoan ngan han 225 tr[CR]No ngan han 400 trd
He so von bang tien = 3
He so von bang tien = 1,69
*He so von bang tien = 0,56
He so von bang tien = 0,75

Tinh he so von bang tien ( he so thanh toan tuc thoi) [CR]Biet : - Tong tai san lu dong; 3540 tr, trong do; [CR]Von bang tien chiem 10%[CR]CHung khoan ngan han chiem; 10%[CR]No phai thu 30%[CR]Hang ton kho; 50%[CR]No ngan han: 1500 trd
He so von bang tien = 0,71
*He so von bang tien = 0,47
He so von bang tien =  1,18
He so von bang tien = 0,24

Tinh he so kha nang thanh toan hien thoi[CR]Biet: - Tien mat va tien gui ngan hang 650tr[CR]Hang ton kho; 350 tr[CR]Chung khoan ngan han 125 tr[CR]No ngan han: 400 tr
He so kha nang thanh toan hien thoi  = 1,9
*He so kha nang thanh toan hien thoi  = 2,8
He so kha nang thanh toan hien thoi  = 1,6
He so kha nang thanh toan hien thoi  = 1,2

Tinh he so thanh toan nhanh [CR]Biet: - Tong tai san lu dong 5000 trd, [CR]Trong do: Hang ton kho 50%[CR]Tien mat va no phai thu 50%[CR]No phai tra 6250 trd, trong do no ngan han 30%
He so thanh toan nhanh = 2,67
He so thanh toan nhanh = 1,12
*He so thanh toan nhanh = 1,33
He so thanh toan nhanh = 1,78

Tinh he so von bang tien (he so thanh toan tuc thoi) [CR]Biet: - Tong nguon von cua doanh nghiep 6000 trd, trong do: [CR]No ngan han 35%[CR]Tong tai san lu dong: 3750 trd, trong do: [CR]Tien mat; 100 tr[CR]Tien gui ngan hang 810 tr
He so von bang tien = 0,63
He so von bang tien = 0,47
He so von bang tien = 0,49
*He so von bang tien = 0,43

Tinh he so no cua doanh nghiep[CR]Biet: -  Tong so no la 6000 tr, trong do no ngan han 50% va bang 25% tong nguon von
*He so no  = 0,5
He so no  = 0,25
He so no  = 0,75
Khong dap an  nao dung

Tinh he so kha nang sinh loi cua von kinh doanh[CR]Biet: - Doanh thu thuan: 3000 trd[CR]Tong gia thanh toan bo; 1710 tr, trong do chi phi tra lai tien vay; 20 tr[CR]Von kinh doanh binh quan: 5400 trd
He so kha nang sinh loi cua von kinh doanh  = 0,23
*He so kha nang sinh loi cua von kinh doanh  = 0,24
He so kha nang sinh loi cua von kinh doanh  = 0,56
He so kha nang sinh loi cua von kinh doanh  = 0,32

Tinh ty suat loi nhuan rong von kinh doanh[CR]Biet : -  Loi nhuan troc thue: 350 tr [CR]Thue suat thue thu nhap doanh nghiep 25%[CR]So von kinh doanh dau nam 2350 tr[CR]So von kinh doanh cuoi nam 2650 tr
Ty suat loi nhuan rong von kinh doanh =0,15
Ty suat loi nhuan rong von kinh doanh =0,13
*Ty suat loi nhuan rong von kinh doanh =0,10
Ty suat loi nhuan rong von kinh doanh =0,14

Tinh ty suat loi nhuan von chu so huu. [CR]Biet : - Doanh thu thuan ; 5200 tr[CR]Tong gia thanh toan bo  4600 tr[CR]Thue suat thue thu nhap DN 25%[CR]Von chu so huu binh quan 2500 tr
*Ty suat loi nhuan von chu so huu = 0,17(0,18)
Ty suat loi nhuan von chu so huu = 0,24
Ty suat loi nhuan von chu so huu = 0,59
Ty suat loi nhuan von chu so huu = 0,40

Tinh ty suat loi nhuan rong von kinh doanh[CR]Biet: -  Doanh thu thuan : 1450 tr[CR]Ty suat loi nhuan doanh thu 3,5%[CR]Von kinh doanh binh quan 600tr
Ty suat loi nhuan rong = 4,1%
*Ty suat loi nhuan rong = 8,4%
Ty suat loi nhuan rong = 2,1%
Ty suat loi nhuan rong = 5,1%

Tinh do tac dong cua don bay tai chinh (DFL) [CR]Biet: - Tong chi phi co dinh (Cha tinh lai vay) 2000 tr[CR]Tong chi phi bien doi; 2000 tr[CR]Von vay: 2500 tr, Lai suat 10% / nam[CR]San pham tieu thu: 1000 sp, doanh thu thuan 5000 tr
DFL =  1
*DFL = 1,33
DFL = 1,53
DFL = 1,23

Tinh do tac dong cua don bay tong hop ( DTL) [CR]Biet: - Tong chi phi co dinh: 3000tr ( cha co lai vay) [CR]Tong chi phi bien doi 5400 tr[CR]Von vay; 4000 tr, lai suat 10%/ nam[CR]So long sp tieu thu: 1200 sp, doanh thu thuan: 12.000 tr[CR]Do tac dong cua don bay kinh doanh (DOL) la 2
DTL = 2
DTL = 1,125
*DTL = 2,25
Khong dap an nao dung

Tinh he so thanh toan lai vay[CR]Biet: - Doanh thu thuan 2500 tr[CR]Tong gia thanh toan bo 1800 tr, trong do lai vay 80 tr[CR]Thue suat thue thu nhap DN 25%
He so thanh toan lai vay =  7,75
He so thanh toan lai vay =  8,57
*He so thanh toan lai vay =  9,75
Khong dap an nao dung

Tinh he so no dai han [CR] Biet: - No dai han :  700 (trd) [CR] Von chu so huu : 600 (trd) [CR] Loi nhuan doc tinh cho quy dau tu phat trien :50 (trd)
0,58
0,56
*0,52
Khong DA nao dung

Tinh so do vong quay hang ton kho[CR] Biet: - Doanh thu tieu thu : 3000 (trd) [CR] Tri gia hang bi tra lai bang 5% doanh thu[CR] Ton kho dau nam : 550 (trd) [CR] Ton kho cuoi nam: 400 (trd)
*6 vong
6,3 vong
5,5 vong
7,5 vong

Tinh do tac dong cua don bay tai chinh (DFL) [CR] Biet: - Tong chi phi 6000 (trd), trong do chi phi bien doi 80% chi phi co dinh 20%[CR] San long san pham tieu thu: 800sp[CR] Doanh thu thuan : 8000(trd) [CR] Von di vay: 3000( trd, lai suat 10%/nam
DFL=1,1
*DFL=1,17
DFL=1,21
Khong dap an nao dung

Tinh ky thu tien trung binh (ngay) [CR] Biet: - No phai thu binh quan: 500 (trd) [CR] Doanh thu trong ky: 4000(trd) [CR] Cac khoan giam gia hang ban: 10% theo doanh thu[CR] Ky tinh toan la 1 nam(360 ngay)
45 ngay
41 ngay
*50 ngay
Khong dap an nao dung

Tinh ty suat loi nhuan von kinh doanh[CR] Biet: - Doanh thu thuan :900(trd) [CR] Gia thanh toan bo : 620 (trd), trong do lai vay: 20(trd) [CR] Thue suat thue TNDN: 25%[CR] Von kinh doanh binh quan: 3800(trd)
*7%(7,3)
6,8%
5,5%
7,9%

Tinh ty suat loi nhuan doanh thu[CR] Biet: - Doanh thu thuan : 1800 (trd) [CR] Gia von hang ban ra: 950(trd) [CR] Chi phi ban hang 150(trd) [CR] Chi phi quan ly doanh nghiep: 240(trd) [CR] Thue TNDN 25%
*18%(19,1)
25,6%
47,2%
6,3%

Tinh he so kha nang sinh loi von kinh doanh[CR] Biet: - Vong quay toan bo von trong ky : 2 vong[CR] Doanh thu thuan: 500(trd) [CR] Loi nhuan troc thue va lai vay: 25(trd) [CR] Thue suat thue TNDN 25%
0,05
*0,10
0,025
Khong dap an nao dung

Tinh so vong quay toan bo von kinh doanh[CR] Biet: - Doanh thu thuan : 6000(trd) [CR] Gia thanh toan bo: 4800(trd), lai vay 50(trd) [CR] He so kha nang sinh loi von kinh doanh 10%[CR] Thue TNDN 25%
0,10 vong
*0,48 vong
0,15 vong
0,25 vong

Tinh he so no dai han cua cong ty[CR] Biet: - Tong so no : 950(trd), no daian chiem 80%[CR] Von chu so huu: 500(trd) [CR] Quy dau t phat trien : 70(trd)
*0,57
0,66
0,52
0,75
Tinh he so von bang tien[CR] Biet: 1- Tong tai san lu dong : 2500(trd) trong do: [CR] Hang ton kho :55%[CR] No phai thu : 35%[CR] Tien mat, tien gui ngan hang :10%[CR] 2- Tong so no: 1250(trd) trong do no dai han 40%
*0,33
0,70
0,20
0,5

Tinh he so kha nang thanh toan hien thoi[CR] Biet: - Hang ton kho : 1200(trd) [CR] No phai thu: 350(trd) [CR] Tien mat: 200(trd) [CR] Tong so no: 2000(trd), trong do no ngan han 50%
*1,75
0,85
1
0,65

Tinh he so kha nang thanh toan nhanh[CR] Biet: - Tong tai san lu dong: 5400(trd), trong do hang ton kho 40%, no phai thu 45%, von bang tien 15%[CR] Tong so no :4500(trd), trong do no ngan han 80%
0,5
0,7
0,6
*0,9

Phan chia von luu dong theo hinh thai bieu hien nham muc dich gi?( chon cach tra loi dung nhat)

*De tao dieu kien thuan loi cho viec xem xet, danh gia kha nang thanh toan cua doanh nghiep

Phan chia von lu dong theo vai tro cua chung doi voi qua trinh san xuat nham muc dich gi?
*De xem xet, danh gia tinh hinh phan bo von lu dong trong cac khau cua qua trinh chu chuyen von lu dong giup cho doanh nghiep tang toc do chu chuyen cua von lu dong

Co phan hoa doanh nghiep Nha noc nham muc tieu gi?
*Da dang hoa so huu de huy dong von cua cac thanh phan kinh te khac de dau t doi moi cong nghe, phat trien san xuat, tang cong canh tranh, phat huy tinh chu dong dem lai hieu qua cao

Truoc khi co phan hoa co nhung tai san khong ro nguon goc va do do co cac quan diem khac nhau trong cong viec xac dinh tai san thuoc von Nha noc. Quan diem nao la dung?

*Tat ca cac tai san ma doanh nghiep dang quan ly, su dung cha xac dinh doc chu so huu thi deu doc goi la tai san thuoc von Nha noc

Thu nhap cua du an dau tu hang nam gom:
*Loi nhuan sau thue hang nam va so khau hao TSCD hang nam

Tong thu nhap cua du an dau t gom:
*Dong tien thuan van hanh hang nam cua du an dau t va gia tri thu hoi thanh ly TSCD khi ket thuc du an dau t (neu co) va gia tri thu hoi so von lu dong da ung ra

Von dau tu cua du an bao gom:
*Chi mua sam xay dung TSCD, Chi bo sung von lu dong, chi sua chua lon tai san co dinh

Xac dinh von chu so huu cua cong ty co phan A, biet cac so lieu cua cong ty nh sau: [CR] - Von vay dai han cua Ngan hang thong mai : 2 ty dong[CR] - Von do co dong gop khi moi thanh lap cong ty: 8 ty dong[CR] - Von phat hanh co phieu moi : 2 ty dong[CR] - Loi nhuan de lai cho quy dau t phat trien : 0,5 ty dong[CR] - No phai tra khach hang : 1 ty dong
A=2+8+2= 12 ty dong
A=2+8+2+1= 13 ty dong
A=8+2+1= 11 ty dong
*A=8+2+0,5= 10,5 ty dong

Tinh loi nhuan troc thue thu nhap doanh nghiep cua cong ty X, biet tinh hinh kinh doanh trong nam nh sau: ( don vi tinh: trieu dong) [CR] - Doanh thu san pham A : 800; gia thanh san xuat: 600; chi phi tieu thu va chi phi quan ly phan bo cho san pham A la 10% tinh theo gia thanh san xuat[CR] - Doanh thu san pham B: 900; gia thanh san xuat :750; chi phi tieu thu va chi phi quan ly :10% tinh theo chi san xuat[CR] - Thue thu nhap doanh nghiep : 25%[CR] Loi nhuan troc thue la:
*(800-600-600*10%) + (900-750-750*10%) = 215 trieu dong
[(800-600-600*10%) + (900-750-750*10%)]: 25% =  860 trieu dong
(800-600) + (900-750) = 350 trieu dong
(800-600-800*10%) + (900-750-900*10%) = 180 trieu dong

Mot doanh nghiep co he so don bay kinh doanh bang  4( DOL=4) ung voi khoi long tieu thu la 1.000 san pham. Hay cho biet y nghia cua ket qua nay:
*Ket qua nay cho biet khi muc san xuat va tieu thu la 1000 san pham, neu tang 1% khoi long san pham tieu thu se lam tang 4% loi nhuan troc thue va lai vay

Tinh tong chi phi bien doi cua doanh nghiep, biet cac phat sinh chi phi nh sau: [CR] 1-Chi phi khau hao TSCD theo phong phap dong thang :50 trd[CR] 2-Chi phi tien long cong nhan san xuat :600 trd[CR] 3-Chi phi tien long nhan vien quan ly : 100 trd[CR] 4-Chi phi mua nguyen vat lieu: 2000 trd[CR] 5-Chi phi hanh chinh : 90 trd[CR] 6-Nop thue mon bai: 1,5 trd[CR] 7-Mua bao hiem chay no: 10 trd[CR] 8-Tra tien thue kho bai: 2 trd
600+2000 = 2600 trd
*600+2000+2 = 2602 trd
600+2000+10 = 2610 trd
600+2000+90 = 2690 trd

Cong ty may Phu Thai mua 1 TSCD nguyen gia 240 trd. Tuoi tho ky thuat TSCD 12 nam, tuoi tho kinh te 10 nam. Hay tinh muc khau hao trung binh hang nam cua cong ty?
20 trieu dong
*24 trieu dong
44 trieu dong
32 trieu dong

Mot cong ty co nguyen gia TSCD la 2000 trieu, thoi gian su dung binh quan la 10 nam, trong do co 500 trieu cha da vao su dung. Nguyen gia TSCD can tinh khau hao trong ky la:
2000 trieu
*1500 trieu
2500 trieu
3000 trieu

Neu DN co trich du so tien khau hao TSCD ma van tiep tuc dung de SXKD thi DN co doc tien hanh trich khau hao nua khong?
*Khong

 Bo phan quan trong cau thanh von bang tien cua DN
*Tien mat tai quy va tien gui ngan hang

Cho biet tong doanh thu= 2000, doanh thu thuan = 1500, von lu dong =100. Vong quay von lu dong bang bao nhieu?
20
*15
35
5

 Chi phi thanh ly, nhong ban tai san co dinh thuoc:
*Chi phi khac

Khoan muc nao doc xep vao doanh thu hoat dong tai chinh:
*Ca 3 deu dung

 Khoan muc nao sau day thuoc chi phi khac cua doanh nghiep
A.Chi phi thanh ly, nhong ban tai san co dinh
B.Tien phat do vi pham hop dong kinh te
*Chi a va b dung

chi phi gop von lien doanh, lien ket thuoc:

*Chi phi tai chinh

chi phi nao doi day la chi phi co dinh?
*Ca a va b

cac nhan to anh huong den doanh thu tieu thu san pham:

*Ca A,B,C

chiet khau thanh toan doc hong do mua hang hoa, dich vu thuoc
*B.Doanh thu hoat dong tai chinh

mot du an nhu the nao la du an ma khi da ra quyet dinh loai bo hay chap nhan du an  nay se khong anh hong den viec da ra quyet dinh chap nhan hay loai bo bat ki 1 du an nao khac.
*Du an dau tu doc lap


cong ty A dang can nhac dau t vao 1 du an moi. Du an nay se can von dau t ban dau la 120.000$ va se thiet lap dong tien hang nam la 60.000$ (sau thue) trong 3 nam. Tinh NPV cho du an neu lai suat chiet khau la 15%.
*16.994$
60.000$
29.211$
25.846$

khi doanh nghiep co NPV = 0 thi:
*IRR= lai suat chiet khau

neu gia tri hien tai cua dong tien thiet lap doc la 1000 tr.d tu von dau t ban dau la 800 tr.d. NPV cua du an la bao nhieu?
1800
-1800
-200
*200

neu gia tri hien tai cua dong tien A la 3000 tr.d va gia tri hien tai cua dong tien B la 1000 tr.d, gia tri hien tai cua dong tien ket hop (A+B) la:
2000
-2000
3000
*4000

chi Lan gui tiet kiem 800 tr.d trong thoi han 4 nam voi lai suat 14%/nam theo phong thuc tinh lai kep. So tien o cuoi nam thu 4 chi Lan co the nhan doc xap xi la:
*1351,168 trd
912 trd
1000 trd
3648 trd

mot du an dau tu theo phong thuc chia khoa trao tay co cac khoan thu du kien o cuoi nam thu tu nh sau: 550; 0; 665,5 (don vi trieu dong). Ty le chiet khau cua du an la 10%/nam. Tinh gia tri hien tai tong cac nguon thu cua du an?
1215,500 trd
*1000trd
165,5 trd

mot cong ty tai chinh APEC ban cho cong ty banh keo Hai Ha mot tai san co dinh gia la 10 ti dong nhng vi cong ty Hai Ha gap kho khan ve tai chinh nen muon no den cuoi nam moi tra va cong ty tai chinh yeu cau tra 11,2 ty dong. Hay tinh lai suat cua khoan mua chiu tren?
*12%
112%
13%
10%

neu gia tri hien tai cua dong tien thiet lap doc la 550 tr.d tu von dau t ban dau 500 tr.d. NPV cua du an la bao nhieu?
1050
-1050
-50
*50

nguyen tac lai kep lien quan toi:
*Thu nhap tien lai tinh tren lai kiem doc cua nam troc

de nhan duoc 115.000 EUR sau 1 nam voi lai suat la 10% thi so tien hien tai phai bang bao nhieu?
121.000 EUR
100.500 EUR
110.000 EUR
*104.545 EUR

neu gia tri hien tai cua dong tien A la 900 trd va gia tri hien tai cua dong tien B la 600 trd, gia tri hien tai cua dong tien ket hop (A+B) la:
*1.500
-1.500
300
-300

gia tri hien tai rong cua mot dong tien sau day la bao nhieu neu lai suat chiet khau la 10%:<477.jpg>
530.000
-530.000
*600.000
-600.000

gia tri hien tai rong cua mot dong tien sau day la bao nhieu neu lai suat chiet khau la 10%?<478.jpg>
*200.000
220.000
242.000
-200.000

gia tri hien tai rong cua mot dong tien sau day la bao nhieu neu lai suat chiet khau la 10%?<479.jpg>
*100.000
110.000
121.000
90.000

ba Thu gui tiet kiem 500 trd trong thoi han 5 nam voi lai suat 9%/nam theo phong thuc tinh lai kep. So tien o cuoi nam thu 5 ba Thu co the nhan xap xi la:
*769,312 trd
725 trd
700 trd
600trd

gia tri hien tai duoc dinh nghia nh la:
*Dong tien tuong lai duoc chiet khau ve hien tai

ong Thanh gui tiet kiem 100 trd trong thoi han 3 nam voi lai suat 8%/nam theo phong thuc tinh lai kep. So tien o cuoi nam 3 ong Thanh co the nhan xap xi la:
180 trd
240 trd
110 trd
*125,97 trd
lai don la:
*Tien lai cua ki doan nay khong doc cong vao goc de tinh lai cho ki doan saug

gia tri tuong lai duoc dinh nghia nhu la:
*Dong tien hien tai da tinh kep vao tong lai

nhung tieu chuan tham dinh du an dau t nao doi day khong su dung nguyen tac gia tri tien te theo thoi gian?
*Tieu chuan ti suat loi nhuan binh quan von dau t

tinh nhu cau ve VLD nam ke hoach (N+1)    : (Trd)[CR]Biet: - nam N: ti le nhu cau von lu dong / doanh thu thuan la 20%, doanh thu thuan: 1.800 trd[CR]- nam  N+1: giam ti le nhu cau VLD di 5%, doanh thu thuan: 2.000 trd
*Nhu cau ve VLD nam ke hoach (N+1) = 300 trd

cong ty co phan bat buoc phai co:
*Co phieu pho thong

theo luat phap Viet Nam cac to chuc doc phat hanh co phieu la:

*Cong ty co phan va doanh nghiep nha noc da co phan hoa

khi phat hanh trai phieu cong ty lam tang :
A.He so no cua cong ty
C.Tang tai san cua cong ty
*A va C deu dung

mot trai phieu co the chuyen doi doc mua theo menh gia la 200.000 VND, gia chuyen doi la 20.000 VND. Vay ti le chuyen doi la bao nhieu?
*10
12
15
20

 Chi phi tai chinh cua DN bao gom
*La CP co lien qan den hoat dong dau t von, huy dong von va hoat dong tai chinh khac cua DN trong 1 thoi ki nhat dinh

 Phan loai CP theo moi quan he giua CP voi qui mo san xuat kinh doanh giup DN
Thay doc xu hong bien doi cua tung loai CP theo qui mo kinh doanh

*Thay doc xu hong bien doi cua tung loai CP theo qui mo kinh doanh, xac dinh doc qui mo hoa von va xac dinh doc qui mo kinh doanh toi u de dat doc hieu qua kinh doanh cao nhat

Doanh thu ban hang la:
B.Doanh thu ban hang la bieu hien cua tong gia tri cac loai san pham hang hoa, dich vu ma doanh nghiep da ban ra trong thoi ki nhat dinh
C.Xet tren goc do tai chinh thi thoi diem ghi nhan doanh thu ban hang la khi quyen so huu san pham, hang hoa da doc chuyen giao hoac dich vu da doc thuc hien, va ngoi mua da chap nhan tra tien
*B,C dung

Lua chon nhan dinh chinh xac nhat:
*B.Von kinh doanh cua doanh nghiep la bieu hien bang tien cua toan bo gia tri tai san doc huy dong, su dung vao hoat dong san xuat kinh doanh nham muc dich sinh loi

Lua chon nhan dinh dung nhat ve su van dong cua von kinh doanh
B.Su van dong cua von kinh doanh dien ra lien tuc, lap di lap lai co tinh chu ky, tao thanh su chu chuyen cua VKD
C.Su chu chuyen cua VKD chiu su chi phoi rat lon boi dac diem kinh te ky thuat cua nganh kinh doanh
*B,C dung

Tai thoi diem 1/10/2010 cong ty Thanh Binh mua ve 2 nhom tai san doc mua: Nhom A gom 2 may sang than co nguyen gia la 450.000.000VND[CR]Nhom B gom 10 xe cai tien don gia 10 xe x7.500.000VND=75.000.000VND[CR]Hay chon cach phan loai tai san dung trong cac phan loai sau:
*Tai san nhom A la TSCD, tai san nhom B la cong cu va dung cu

Viec phan chia t lieu lao dong thanh TSCD va cong cu dung cu dua tren cac tieu chi nao sau day:
*C.Tieu chuan ve gia tri

Phan loai CPSX theo noi dung kinh te va tinh tong CP xang dau da dung trong ki: [CR]- xang dau dung cho sx sp: 5.000.000 d[CR]- xang dau dung cho phan xong: 1.500.000 d[CR]- xang dau dung cho o to giam doc: 1.000.000 d
*7.500.000d
6.500.000d
5.000.000d
6.500.000d

Tach biet cac CP co dinh trong cac CP da cho sau day: [CR]-CP khau hao TSCD theo khoi long san pham: 10tr[CR]-thue mon bai: 2tr[CR]-hoa hong dai li ban hang: 5tr[CR]-nguyen vat lieu cho san xuat: 40tr[CR]-tien long cho nhan vien ban hang: 25tr
*2tr
12tr
27tr
37tr

Tinh ty suat CP lu thong hang hoa cua DN thong mai biet: [CR]-so long hang hoa ban ra trong nam: 1.500sp[CR]-don gia: 12trd/sp[CR]-CKTM: 35trd[CR]-Thue TTDB DN phai dong: 215trd[CR]-tong CP lu thong hang hoa: 142trd
*8%
7,9%
10%
7%

Tinh gia thanh san xuat Z cho 1.000 sp: [CR]Cho biet cac dinh muc CP cho 1 sp nh sau: [CR]-nguyen vat lieu chinh: 35.000 d[CR]-nguyen vat lieu phu: 10.000d[CR]-CP nhan cong sx chinh: 10.000d[CR]-CP nhan vien QLDN: 15.000d[CR]-cac khoan trich theo long: 2.000d[CR]-CPSX chung: 2.000d
*49trd
47trd
48trd
64trd

Tinh gia thanh toan bo cho mot sp A: [CR]Biet cac CP lien quan cho 100 sp A nh sau: [CR]-nguyen vat lieu chinh: 600trd[CR]-phe lieu thu hoi: 20trd[CR]-CP nguyen vat lieu phu: 15% CP nguyen vat lieu chinh[CR]-CP nhan cong truc tiep: 50trd[CR]-BHXH: 7,5trd[CR]-CPSX chung: 30trd[CR]-CP QLDN va CP ban hang la 15% gia thanh sx
*8,3325trd
8,5525trd
8,5trd
8,000trd

Tinh thue GTGT phai nop theo phong phap khau tru  thue cua so hang hoa ban ra, cho biet: [CR]-so long hang hoa ban ra: 1.500sp[CR]-gia tinh thue cua hang hoa ban ra: 20trd/sp[CR]-cac hoa don mua vao cua vat t, hang hoa trong ki la: 20.000trd (gia mua cha co TGTGT) va thue GTGT da tinh la 2.000trd. Thue suat TGTGT cua tat ca cac mat hang la 10%
*1.000trd
3.500trd
3.000trd
Khong co dap an dung

Tinh gia von cua hang hoa ban ra trong ki: [CR]Biet rang: [CR]San pham dau ki: [CR]Ton kho nam trc de lai:5.000sp, Zsx=0,2trd/sp[CR]San pham sx trong ki KH: [CR]-so long: 10.000sp, gia thanh sx giam 5% so voi ki bao cao[CR]-tieu thu trong ki 9.000sp. Hang xuat ban theo phong thuc nhap troc xuat troc
*1.760trd
1.800trd
1.710trd

Tinh thue tai nguyen phai nop cho 1 tan than sach: [CR]Biet rang: [CR]-gia ban 1 tan than sach: 250.000d[CR]-CP van chuyen: 20.000d/1 tan than sach[CR]-CP sang rua, phan loai: 15.000d/ 1 tan than sach[CR]-ham long cacbon trong thanh pham la 90%[CR]-thue suat, thue tai nguyen 1%
*193,5d
200d
195,5d
190d

1 du an co tong so von dau t tu dau nam la 300tr, KH deu trong 3 nam. Cuoi moi nam tao DTT 400tr (trong 3 nam), chi phi hd thg xuyen 50tr (cha tinh KH TSCD). Thue suat thue TNDN 25%. Tinh GT hien tai thuan (NPV)[CR]Biet chi phi sd von 10%/nam va 1/(1+10%)1=0,909; 1/(1+10%)2= 0,826; 1/(1+10%)3= 0,751
166,13 trd
321,5trd
*414,73trd

du an von dau t vao TSCD  1000trd va vao TSLD 100trd. Du an tao ra thu nhap hang nam (KH+loi nhuan sau thue) 200trd. Sau 10 nam thu hoi 50trieu do thanh ly TSCD, von lu dong[CR]Thue thu nhap 25% gt thanh ly TSCD[CR]Tinh thu nhap cua du an dau t nam cuoi cung?
(200+50)+100=350trd
200+50x(100%-25%)=237,5trd
*200+50x(100%-25%)+100=337,5trd


tinh loi nhuan trc thue biet: [CR]Dt tieu thu= 6000trd[CR]Chi phi CD=1000trd[CR]Chi phi bien doi=60%DTT[CR]Chi phi tra lai $ vay=100trd[CR]Tri gia hang ban bi tra lai=200trd[CR]Loi nhuan trc thue of cty la :
6000 - 6000 x 60% - 1000 - 100 = 1300
*6000 - 200 -5800 x 60% -1000 - 100 = 1220
6000 - 200 -5800 x 60% -1000 = 1320

1 DN dinh mua TSCD vs: [CR]Cuoi nam 1 tra 500trd[CR]Cuoi nam 2 tra 300trd[CR]Cuoi nam 3 tra 200trd[CR]Lai suat $ vay de tra la 8%/nam[CR]Neu tra $ ngay thi DN phai tra bnhiu?
846,200tr
850,400tr
*878,900tr
900,500tr

tinh muc ha gia thanh sx cua sp co the so sanh dc cua DN sx[CR]- ky ke hoach: [CR]+ san long 500sp[CR]+ Gia thanh sx 250[CR]Ky goc[CR]+ san long 480sp[CR]+ Gia thanh sx 254
(250x500)-(254x480)= 3080
250-254= (-)4
*(250-254)x500= (-)2000
(250-254)x480= (-)1920

DT hang thang 300trd, gt vat t mua ngoai 250trd. Tinh thue gt gia tang theo pp truc tiep of so hh ban ra biet thue suat 10%
300trd x10%=30tr
[30/(1+10%)] x10%= 27270tr
250trd x10%=25trd
*(300tr-250tr)x10%= 5 trd

suat ban hh cung loai vs gt ghi tren hoa don la 800trd, mua vao la 720trd. Tinh thue gt gia tang theo pp truc tiep vs thue suat 5%
800tr x5%=40trd
720 x5%=36trd
*(800trd-720tr) x5%= 4 trd
[800tr/(1+5%)]=38trd

sp ton kho dau ky 5000 sp tieu thu dc 4000 sp[CR]Sp trong ky 10000 sp tieu thu dc 8000 sp[CR]Ton kho cuoi ky 3000 sp[CR]Gia thanh sp ki nay 1000/sp ky trc cao hon 10% s vs ky nay[CR]Tinh gia tri von co hang ban ra trong ky:
*(4000sp x 1000d/sp x 110%) + ( 8000sp x 1000d) = 12400000d
(5000sp + 10000sp - 3000sp) x 1000d/sp = 12000000d
(4000sp + 8000sp) x 1000d/sp = 12000000d
(4000sp + 8000sp) x 1000d/sp x 110% = 13200000d

tinh tong muc luu thong hh trong ky[CR]- chi phi lu thong hh du tru dau ky 3.6[CR]+ phat sinh trong khau mua 30[CR]+ phat sinh trong khau du tru 6[CR]+ phat sinh trong khau ban 14[CR]+ ql DN 1[CR]Tong 51[CR]Tri gia hh du tru dau ky 18[CR]Tri gia hh mua vao 342[CR]Tri gia hh ban ra 335,76[CR]Tri gia hh hao hut 0,24[CR]Tri gia hh cuoi ky 24[CR]Dap an la:
*51,96
51
50,96
52,36

tong chi phi 6000tr trong do chi phi bien doi chiem 80%, chi phi co dinh 20%[CR]Sl sp tieu thu 800sp[CR]DTT 8000tr[CR]Tong so von vay 2000tr lai suat 10%/nam[CR]Xd do td don bay tai chinh DFL va y nghia of kq nay:
*DFL = 1,1. y nghia la neu LN trc lai vay va thue tang dc 100% thi LN von chu so huu se tang 110%
DFL = 1,1. y nghia la neu LN trc lai vay va thue tang dc 100% thi ty suat loi nhuan von KD se tang 110%
DFL = 1. y nghia la neu tang 1% kl tieu thu se lam tang 1,1% LN trc thue va lai vay
DFL = 1. . y nghia la neu tang 1% kl tieu thu se lam tang 1,1% LN rong

TSCD 200tr, van ch lap dat 5tr, tuoi KH 10 nam. ap dugj pp KH nhanh (he so >6 nam la 2,5) [CR]Xd muc KH MK trong 2 nam dau theo pp so d giam dan co dieu chinh
*MK1 = 51,250 trd, MK2 = 38,440trd
MK1 = 50,000trd, MK2 = 37,500
MK1 = 50,000trd, MK2 = 50,000trd

TSCD cuoi t12 nam bao cao la 99,72trd[CR]Du kien trong nam ke hoach[CR]Trong t1 mua 1 oto 400trd ty le KH 12%/nam[CR]T5 mua 1 toa nha cu het 2000trd KH5%/nam[CR]T12 mua 12 may camera 100trd KH12%/nam[CR]Ke hoach KH 6 t dau nam?
*638,98trd
1298,95 trd
1300,2 trd
K kq nao dung

DTT du kien nam n+1 la 14500trd, chi phi vat t 9500trd. Cung trong nam ke hoach cac khau rut bot 25 ngay so vs nam n biet DTT of nam n la 13000trd[CR]Xd ty le giam nhu cau von lao dong?
Ty le dau t VLD nam n+1 so vs n la -4,5%
Ty le dau t VLD nam n+1 so vs n la 5.1%
*Ty le dau tu VLD nam n+1 so vs n la - 5,1 %
Ty le dau t VLD nam n+1 so vs n la 4,5%

nam bao cao: DTT 1200trd. Nhu cau VLD bq 400trd[CR]Nam ke hoach: du tinh Nhu cau VLD bq tang 30% va tang toc do von lu chuyen 25%[CR]Xd so tiet kiem 2 nam?
*-104trd
104trd
-80trd
3,25 trd

nam bao cao: [CR]Ty le hang ton kho so vs DTT 25%[CR]Tl cac khoan thu so vs DTT 7%[CR]Tl cac khoan tra so vs DTT 12%[CR]DTT 1600tr[CR]Xd von nhu cau cho DN trong nam ke hoach theo pp gian tiep biet DTT nam ke hoach tang 30% so vs nam bao cao
*416trd
915,2trd
320trd
624trd

mot doanh nghiep co bang can doi ke toan ngay 31/12 nam bao cao nh tren (don vi tinh: trieu dong [CR]No phai tra 4.130 trong do no ngan han la 2.450. nguon von chu so huu la 2.760[CR] Yeu cau: xac dinh nguonvon thong xuyen va nguon von tam thoi cua doanh nghiep
Nguon von thong xuyen bang: 4.130 trieu dong, Nguon von tam thoi bang: 2.550 trieu dong
*Nguon von hong xuyen bang: 4.440 trieu dong, Nguon von tam thoi bang:2.450 trieu dong
Nguon von thong xuyen bang: 0.140 trieu dong, Nguon von tam thoi bang: 100 trieu dong
Nguon von thong xuyen bang: 8.440 trieu dong, Nguon von tam thoi bang: 2.890 trieu dong

mot doanh ngiep co bang can doi ke toan ngay 31/12 nam bao cao nh tren (don vi tinh: trieu dong) [CR] Tai san lu dong 3.450.Gia tri con lai cua tai san co dinh 3.200. No phai tra 3.800 trong do no trung va dai han 2.350[CR] Yeu cau:xac dinh nguon von lu dong thong xuyen cua doanh nghiep
Nguon vo lu dong thong xuyen cua doanh nghiep bang: 2.850 trieu dong
Nguon von lu dong thong xuyen cua doanh nghiep bang: 5.200 rieu dong
*Nguon von luu dong thong xuyen cua doanh nghiep bang: 2.000 trieu dong
Nguon von lu dong thong xuyen cua doanh nghiep bang: 1.100 trieu dong

cong ty B co so lieu ke toan ngay 31/12/n nh sau[CR] -Tong chi phi co dinh 3.200 trieu (cha co lai vay),tong chi phi bien doi 5.400 trieu[CR] -So long san pham tieu thu 1.200 san pham, doanh thu thuan 12.00[CR] -Von vay 4000 trieu, lai suat 10%/nam[CR] Yeu cau: hay xac dinh do tac dong cua don bay tong hop (DTL) cua doanh nghiep
DTL=0,66
DTL=1,92
DTL=1,78
*DTL=2,20

mot doanh nghiep co bang can doi ke toan ngay 31/12, tong nguyen gia TSCD trong doanh ngiep la 5.450 trieu dong, trong do TSCD phuc vu cho nha an tap the va hoat dong vui choi gia tri cua can bo cong nhan vien co tri gia 450 trieu,Cac TSCD dung cho kinh doanh cua doanh nghiep doc xep thanh nhom co cung ti le khau hao nh sau: [CR] Nhom 1: 750 trieu dong co tk 12%[CR] Nhom 2: 1.000 trieu dong co tk15%[CR] Nhom 3: 1.250 trieu dong co tk4,8%[CR] Nhom 4: 2.000 trieu dong co tk 10%[CR] Yeu cau: hay xac dinh ti le khau hao tong hop binh quan cho TSCD trong doanh nghiep
Ty le khau hao tong hop binh quan la: 25%
Ty le khau hao tong hop binh quan la: 10,45%
*Ty le khau hao tong hop binh quan la: 10%

Theo bang so lieu can doi ke toan ngay 31/12 nam bao cao tong gias tri (nguyen gia) TSCD cua doanh ngiep A la 2.550 trieu dong,trong do TSCD phuc vu cho muc dich phuc loi la 250 trieu dong. Doanh nghiep co so lieu ve tinh hinh TSCD nam ke hoach nh sau: [CR] -Thang 2 doanh nghiep se mua them mot o to tai de tang cong cho cong tac chuyen cho hang hoa va da voa su dung ngay voi gia mua 540 trieu dong[CR] -Thang 6 se mua 2 may dieu hoa nhiet do lap dat tai cang tin trong doanh nghiep co tri gia 16 trieu dong[CR] -Thang 7 doanh nghiep se nhong ban mot so may moc thiet bi cu co nguyen gia 48 trieu dong,khau hao da trich 45 trieu dong[CR] Yeu cau: tinh nguyen gia binh quan TSCD phai tinh khau hao trong nam ke hoach.
*Nguyen gia binh quan TSCD phai tinh khau hao nam ke hoach la: 2.780 trieu dong
Nguyen gia binh quan TSCD phai tinh khau hao nam ke hoach la: 2.738 trieu dong
Nguyen gia binh quan TSCD phai tinh khau hao nam ke hoach la: 2.980 trieu dong
Nguyen gia binh quan TSCD phai tinh khau hao nam ke hoach la: 2.718 trieu dong

Theo so lieu bang can doi ke toan ngay 31/12 nam bao cao,tong gia tri (nguyen gia) TSCD phai tinh khau hoa cua doanh nghiep B la 1.500 trieu dong. doanh nghiep co so lieu ve tinh hinh TSCD nam ke hoach nh sau: [CR] -Thang 5 doanh nghiep se hoan thanh va da vao su dung ngay mot khu nha xong voi tong tri gia la 2.100 tieu dong[CR] -Thang 9 doanh nghiep se mua mot may lanh dat phong hanh chinh tong doanh nghiep co gia tri 20 trieu dong[CR] -Thang 11 doanh nghiep se thue van hanh 1 TSCD cua doanh ngjieepj trong cung nganh voi so tien thue la 2,5 trieu, gia tri TSCD di thue nay la 960 trieu dong[CR] Biet rang ti le khau hao tong hop binh quan TSCD trong doanh nghiep la 10%[CR] Yeu cau: hay xac dinh so tien trich khau hao co ban TSCD  cua doanh nghiep nam ke hoach.
So tien khau hao co ban nam ke hoach cua doanh nghiep la: 238.5 trieu dong
*So tien khau hao co ban nam ke hoach cua doanh nghiep la: 289,3 trieu dong
So tien khau hao co ban nam ke hoach cua doanh nghiep la: 245,25 trieu dong
Khong co dap an dung

doanh nghiep Z du kien trong nam ke hoach co doanh thu thuan la 5.750 trieu dong ke hoach ve du tru vat t nh sau[CR] -Nguyen vat lieu chinh, tong chi phi nguyen vat lieu chinh la 4.320 trieu dong, thoi gian cung cap 15 ngay, thoi gian du tru bao hiem 3 ngay[CR] -Chi phi tra troc: 30tr [CR] -Du tru thanh phan: 600 trieu dong[CR] -Cac khoan phai thu du kien la 750 trieu dong[CR] -cac khoan phai tra du kien la 560 trieu dong[CR] Yeu cau: hay xac dinh ti le nhu cau von lu dong so voi doanh thu thuan nam ke hoach.
Ty le nhu cau von lu dong so voi doanh thu thuan nam ke hoach 8,8%
*Ty le nhu cau von lu dong so voi doanh thu thuan nam ke hoach 18%
Ty le nhu cau von lu dong so voi doanh thu thuan nam ke hoach  9,8%
Ty le nhu cau von lu dong so voi doanh thu thuan nam ke hoach 14,5%

Theo tai lieu so du chi phi tra troc o dau nam cua doanh nghiep X 60 trieu dong, so chi phi tra troc du kien phat sinh trong nam la 100 trieu dong, du kien so phan bo vao gia thanh san pham trong nam la 80 trieu[CR] Hay xac dinh nhu cau von ve chi phi tra troc cua doanh nghiep X trong nam
*Nhu cau von ve chi phi tra troc cua doanh nghiep X trong nam la 80 trieu dong
Nhu cau von ve chi phi tra troc cua doanh nghiep X trong nam la 40 trieu dong
Nhu cau von ve chi phi tra troc cua doanh nghiep X trong nam la 240 trieu dong
Khong co dap an dung

cong ty A co so lieu ke toan ngay 31/12/N nh sau: [CR] -Chi phi kinh doanh: Tong chi phi co dinh 1.500 trieu, tong chi phi bien doi 2,000 trieu[CR] -So long san pham tieu thu 1000 san pham, doanh thu thuan 5,000 trieu dong[CR] -Von vay 2,500 trieu,lai suat 10%/nam[CR] Yeu cau: hay xac dinh do tac dong don bay tai chinh (DFL) cua doanh nghiep
*DFL=1,2
DFL=1
DFL=2,6
DFL=3,6

doanh nghiep Thanh Long theo so lieu cung cap co ti le nhu cau von lu dong tren doanh thu thuan nam bao cao la 20%. Nam ke hoach,do co su thay doi lon ve dieu kien va to chuc mua sam vat t nen doanh nghiep du kien giam doc 5% ty le nhu cau von lu dong so voi nam bao cao.Biet rang doanh thu thuan nam bao cao la 1.800 trieu doanh hu thuan du kien nam ke hoach la 2.200 trieu[CR] Yeu cau hay xac dinh nhu cau von lu dong cua doanh nghiep trong nam ke hoach
*Nhu cau von lu dong nam ke hoach la 330 trieu dong
Nhu cau von lu dong nam ke hoach la 270 trieu dong
Nhu cau von lu dong nam ke hoach la 550 trieu dong
Nhu cau von lu dong nam ke hoach la 450 trieu dong

doanh nghiep Dong Do theo so lieu cung cap co ti le nhu cau von lu dong tren doanh thu thuan nam bao cao la 24% nam ke hoach do co su thay doi lon ve ve to chuc va mua sam vat t nen doanh nghiep co du kien se phai tang 6% ti le nhu cau von lu dong so voi nam bao cao. Biets rang doanh thu thuan nam bao cao la 2.750 trieu, doanh thu thuan du kien nam ke hoach la 3.150 trieu[CR] Yeu cau, hay xac dinh nhu cau von lu dong cua doanh nghiep nam ke hoach
Nhu cau von lu dong nam ke hoach la 825 trieu dong
*Nhu cau von lu dong nam ke hoach la 945 trieu dong
Nhu cau von lu dong nam ke hoach la 567 trieu dong
Nhu cau von lu dong nam ke hoach la 495 trieu dong

doanh nghiep co nen dau t 1.000 trieu dong vao 1 du an ngan han 2 nam,moi nam thu ve 550 trieu va lai suat binh quan su dung von la 10% nam? (tinh bang chi tieu gia tri hien tai thuan) biet rang he so hien tai hoa la: 1/(1+10%)'=0,909 ; 1/(1+10%)''=0,826[CR] Gia tri hien tai thuan cua du an la : (hinh tren)
954.545.000 dong,khong nen dau t
*-45.750.000 dong, khong nen dau t
-100.000.000 dong, khong nen dsaauf t
Khong co dap an dung

ra thu nhap rong ( bao gom KH+LN sau thue) 40 trieu. du kien khi ket thuc(sau 10 nam) se thu hoi toan bo so von lu dong va tien thanh li TSCD 10 trieu dong.Thue TNDN phai nop la 25% gia tri thanh li TSCD hay tinh thu nhap cua du an dau t nam cuoi cung
thu nhap cua du an dau t nam cuoi cung=50 trieu dong
*thu nhap cua du an dau t nam cuoi cung=47,5 trieu dong
thu nhap cua du an dau t nam cuoi cung=60 trieu dong
thu nhap cua du an dau t nam cuoi cung=57,5 trieu dong

tinh thoi gian thu hoi von dau t cua du an A cho biet vo dau t la 100 trieu dong,thi cong trong 2 nam va tao ra thu nhap du kien (gom loi nhuan rong va khau hao) trong cac nam nh sau: nam thu nhat 50tr, nam 2: 40tr, nam 3: 30tr, nam 4:20tr, nam 5:10tr[CR] Thoi gian hoan von dau t la:
*4 nam 4 thang (4 nam+10/30:12)
3 nam 4 thang(100/150:15)
1 nam 6 thang(150/15)

hay tinh tong muc chi phi lu thong hang hoa trong ki cua mot doanh nghiep thong mai biet: [CR] -chi phi lu thong phan bo cho hang hoa dau du tru dau ki: 300tr dong[CR] -tong so chi phi lu thong hang hoa phat sinh trong ki 800tr dong[CR] -chi phi lu thong thong phan bo hang hoa du tru cuoi ki 400tr dong
*300+800-400=700tr dong
800+400-300=1.100tr dong
300+800+400=1.1500tr dong
Khong co dap an nao dung

hay tinh chi phi lu thong phan bo hang hoa du tru cuoi ki cua mot doanh nghiep thong mai biet: [CR] -chi phi lu thong phan bo hang hoa du tru dau ki: 100tr dong[CR] -tong chi phi lu thong hang hoa phat sinh trong ki: 600 tr dong trong do cac khoan chi phi lu thong phat sinh o khau mua va khau du tru la 300tr dong[CR] -tri gia hang hoa du tru cuoi ki 250tr dong tri gia tong long hang hoa trong ki 1.000tr dong
175tr dong
*100tr dong
55tr dong
105tr dong

mot doanh nghiep co bao cao so loc tinh hinh tai chinh nam N nh sau[CR] -tong doanh thu: 1.100tr dong[CR] Trong do hang fhoas bi tra lai: 100tr dong[CR] -tong loi nhuan sau thue: 450tr dong[CR] -tong muc chi phi lu thong hang hoa:150 tr dong[CR] Yeu cau: tinh ty suat chi phi lu thong hang hoa nam N
13,63%
*15%
33,63%
Khong co dap an dung

mot doanh nghiep co bao cao so loc nh sau: [CR] -ty suat chi phi lu thong ki goc: 15%[CR] -doanh thu thuan ki so sanh: 1200 tr dong[CR] -tong muc chi phi lu thong ki so sanh: 156tr dong[CR] Yeu cau: tinh muc do giam chi phi lu thong ki so sanh voi ki goc
*-2%
2%
28%

mot doanh nghiep thong mai co bao cao so loc nh sau:[CR]- ty suat chi phi lu thong hang hoa ky goc: 10%[CR]- ty suat chi phi lu thong hang hoa ki so sanh: 8%[CR]yeu cau: tinh toc do giam chi phi lu thong ki so sanh so ky goc
20%
*-20%
180%

doanh nghiep X co bao cao tinh hinh; [CR] -chi phi vat t truc tiep: 1.000tr dong[CR] -chi phi nhan cong truc tiep: 800tr dong[CR] -chi phi san xuat chung: 300tr dong[CR] -chi phi ban hang 350tr dong-chi phi quan li doanh nghiep: 250tr dong[CR] Yeu cau: tinh tong gia thanh san xuat nam bao cao cua doanh nghiep X:
1.000+800+300+350+250=2.700 tr dong
1.000+800+300+350=2.450 tr dong
*1.000+800+300=2.100tr dong
1.000+800+250=2.050 tr dong

doanh nghieeoj Y nam ke hoach co du kien tinh hinh chi phi nh sau[CR] -chi phi vat t truc tiep: 750tr dong[CR] -chi phi nhan cong truc tiep: 550 tr dong[CR] -chi phi san xuat chun: 200tr dong[CR] -chi phi ban hang: 150tr dong[CR] -chi phi quan li doanh nghiep: 250tr dong[CR] Yeu cau: tinh gia thanh toan bo nam ke hoach cua doanh nghiep Y
750+550+200=1.500tr dong
*750+550+200+150+250=1.900 tr dong
750+150+250=1.150tr dong
750+550+200+150=1.650tr dong

hay tinh muc ha gia thanh cua mot loai san pham so sanh cua mot doanh nghiep biet: [CR] -nam troc: [CR] +so long san pham san xuat: 5000 san pham[CR] +gia thanh san xuat: 11.500dong/san pham[CR] -nam nay: [CR] +so long san pham san xuat: 7.000 snar pham[CR] +gia thanh san xuat: 10.000dong/san pham
*(7.000x 10.000 - 7.000 x 11.500 - 10.500.000 dong
(7.000 x 10.000 - 5.000 x 11.500=12.500.000 dong
(5.000 x 10.000 - 5.000 x 11.500=7.500.000 dong
(5.000 x 11.500 - 5.000 x 10.000=7.500.000 dong

Hay tinh ti le ha gia thanh cua mot loai san pham so sanh doc cua cong ti A biet[CR] -muc ha gia thanh san pham nay nam nay so voi nam troc la -500 tr dong[CR] -so long san pham san xuat nam nay 25.000 san pham[CR] -gia thanh san xuat nam nay 180.000 dong/san pham[CR] -gia thanh san xuat nam troc 200.000 dong/san pham
*-10%
-11%

gia ban thuc te tai noi san xuat mot lit bia hoi la 4.500 dong (gia da co thue tieu thu dac biet) thue suat thue tieu thu dac biet cua bia hoi la 80%[CR] Yeu cau: tinh gia ban cha co thue TTDB mot lit bia hoi do
22.500 dong
*2.500 dong
5.625 dong

gia ban 1 tan than sach la 150.00 dong.chi phi tuyen chon,van chuyen la 20.000 dong/tan.ti trong than sach trong than nguyen khai la 80%[CR] Yeu cau: tinh gia tri thue cho mot tan than nguyen khai
*(150.000 - 20.000) x 80% = 104.000 dong
(150.000 + 20.000) x 80% =136.000 dong

hay tinh thue thu nhap phai nop cua cong ty Thanh Dat nam N biet: [CR] -doanh thu thuan: 1.000 tr dong[CR] -tong chi phi: 700 tr dong[CR] -loi nhuan troc thue: 300 tr dong[CR] -thue suat thue thu nhap doanh nghiep: 25%
1.000 x 25%=250 tr dong
*300 x 25%=75tr dong
700 x 25% = 175 tr dong

hay tinh so luong san pham du tinh tieu thu trong nam ke hoach cua 1 doanh nghiep biet: [CR] -so long san pham ket d du tinh dau nam ke hoach: 5.000 san pham[CR] -so long san pham du tinh san xuat nam ke hoach: 30.000 san pham[CR] -so long san pham du tinh du tru cuoi nam ke hoach: 7.000 san pham
*5.000 + 30.000 - 7.000 = 28.000 san pham
7.000 + 30.000 - 5.000 = 32.000 san pham
30.000 - 7.000 - 5.000 = 18.000 san pham
30.000 + 5.000 + 7.000 =42.000 san pham


hay tinh so long san pham ket d dau nam ke hoach cua mot doanh nghiep thong mai biet: [CR] -so long san pham ket d cuoi quy III nam bao cai: 2.000 san pham[CR] -so long san pham du kien mua vao cuoi quy IV nam bao cao: 8.000 san pham[CR] -so long san pham du kien tieu thu trong quy IV nam bao cao: 7.000 san pham
2.000 + 8.000 + 7.000 = 17.000 san pham
*2.000 + 8.000 - 7.000 = 3.000 san pham
2.000 + 7.000 - 8.000 = 1.000 san pham
7.000 + 8.000 = 2.000 = 13.000 san pham

hay tinh so luong san pham du tinh tieu thu trong nam ke hoach cua 1 doanh nghiep biet: [CR] -so long san pham ket d cuoi quy III nam bao cao: 200 san pham[CR] - so long san pham san xuat quay IV nam bao cao 500 san pham[CR] -so long san pham tieu thu trong quy IV nam bao cao 600 san pham[CR] -so lon san pham du tinh san xuat nam ke hoach 3.000 san pham[CR] -so long san pham du tinh du tru cuoi nam ke hoach 700 san pham
*(200 + 500 - 600) + 3.000 - 700 = 2.400 san pham
(200 + 600 - 500) + 3.000 - 700 = 2.600 san pham
(200 + 500 - 600) + 3.000 + 700 = 3.800 san pham
700 + 3.000 - (200 + 500 - 600) = 3.600 san pham

Mot doanh nghiep co bao cao so loc tinh hinh tai chinh nam N nh sau [CR]- Tong doanh thu: 2.300 trieu dong, trong do hang ban bi tra lai 100 trieu dong. [CR] - Tri gia von hang ban: 1.500 trieu dong[CR] - Chi phi ban hang: 150 trieu dong[CR] - Chi phi quan ly doanh nghiep: 120 trieu dong[CR] - Thue suat thue thu nhap doanh nghiep (TNDN): 25%[CR] Yeu cau: Xac dinh loi nhuan troc thue TNDN cua doanh nghiep nay
2.300 - 1.500 - 150 - 120 = 530 trieu dong
2.300 - 100 - 1.500 = 700 trieu dong
*2.300 - 100 - 1.500 - 150 - 120 = 430 trieu dong
(2.300 - 100 - 1.500 - 150 - 120) x 75% = 322,5 trieu dong

Mot doanh nghiep co bao cao so loc tinh hinh tai chinh nam N nh sau: [CR] - Tong doanh thu: 1.010 trieu dong, trong do hang ban bi tra lai 10 trieu[CR] - Tri gia von hang ban: 600 trieu dong[CR] - Chi phi ban hang: 100 trieu dong[CR] - Chi phi quan ly doanh nghiep: 50 trieu dong[CR] - Thue suat thue thu nhap doanh nghiep (TNDN): 25%[CR] Yeu cau: Xac dinh loi nhuan sau thue TNDN cua doanh nghiep nay
(1.010 - 600 - 100 - 50) x 75% = 195 trieu dong
(1.010 - 10 - 600 - 100 - 50) = 250 trieu dong
*(1.010 - 10 - 600 - 100 - 50) x 75% = 187,5 trieu dong
Khong dap an nao dung

Hay xac dinh loi nhuan troc thue TNDN cua mot doanh nghiep biet: [CR] - Tong doanh thu: 2.550 trieu dong, trong do[CR] - Cac khoan khau tru (chiet khau thong mai, giam gia): 50 trieu dong[CR] - Tri gia von hang ban: 1.800 trieu dong[CR] - Chi phi ban hang: 200 trieu dong[CR] - Chi phi quan ly doanh nghiep: 150 trieu dong[CR] - Thue suat thue TNDN: 25%
*2.550 - 50 - 1.800 - 200 - 150 = 350 trieu dong
2.550 - 50 - 1.800 = 700 trieu dong
2.550 - 1.800 - 200 - 150 = 400 trieu dong
(2.550 - 50 - 1.800 - 200 - 150) x 75% = 262,5 trieu dong

Hay xac dinh so long san pham tieu thu de dat diem hoa von cua mot doanh nghiep biet: [CR] - Tong chi phi co dinh: 100 trieu dong[CR] - Chi phi bien doi cho moi don vi san pham: 2.000 dong[CR] - Gia ban moi san pham: 10.000 dong
*12.500 san pham
8.333 san pham

Hay xac dinh so luong san pham tieu thu de dat diem hoa von cua mot doanh nghiep biet: [CR] - Tong chi phi co dinh: 500 trieu dong[CR] - Tong chi phi bien doi: 300 trieu dong[CR]  - So long san pham tieu thu: 30.000 san pham[CR] - Gia ban mot san pham: 30.000 dong
*25.000 san pham
16.667 san pham
12.500 san pham

Doanh nghiep X du kien trong nam ke hoach: [CR] - Tong chi phi co dinh: 20 ty dong[CR] - Ty le chi phi bien doi tren doanh thu: 60%[CR] - Loi nhuan du kien co kha nang dat doc: 15 ty dong[CR] Yeu cau: Xac dinh doanh thu dat diem hoa von cua doanh nghiep
*50 ty
87,5 ty
12.5 ty

Hay xac dinh do tac dong cua don bay hoat dong (DOL) cua mot doanh nghiep biet: [CR] Tong chi phi co dinh: 200 trieu dong[CR] Chi phi bien doi cho mot don vi san pham: 6.000 dong[CR] Gia ban don vi san pham: 12.000 dong[CR] So long san pham ban ra: 50.000 san pham
0,43
*3
1,28

Doanh nghiep X mua mot tai san co dinh (TSCD) co: [CR] - Gia mua thuc te ghi tren hoa don: 100 trieu dong[CR] - Chi phi van chuyen, lap dat, chay thu: 5 trieu dong[CR] - Le phi troc ba: 5 trieu dong[CR] Yeu cau: Xac dinh nguyen gia cua TSCD nay
100 trieu dong
100 + 5 = 105 trieu dong
*100 + 5 + 5 = 110 trieu dong

Hay tinh muc khau hao (MK) va ty le khau hao (TK) cua mot TSCD co: [CR] - Gia mua thuc te ghi tren hoa don: 195 trieu dong[CR] - Chi phi van chuyen: 5 trieu dong[CR] - Tuoi tho ky thuat: 7 nam[CR] - Thoi gian doc phep tinh khau hao: 5 nam
*MK = 40 trieu dong, TK = 20%
MK = 39 trieu dong, TK = 20%
MK = 28,57 trieu dong, TK = 14,3%
MK = 27,86 trieu dong, TK = 14,3%

Hay xac dinh ty le khau hao tong hop binh quan (TKbq) TSCD cua mot doanh nghiep biet: [CR] - Tong nguyen gia TSCD: 1.000 trieu dong, trong do: [CR] + Nha cua, vat kien truc chiem ty trong 50% (500 trieu), ty le khau hao 5%[CR] + Phong tien van tai chiem ty trong 20% (200 trieu), ty le khau hao 10%[CR] + May moc thiet bi chiem ty trong 30% (300 trieu), ty le khau hao 15%
TKbq = (5% + 10% + 15%) : 3 = 10%
*TKbq = (50% x 5%) + (20% x 10%) + (30% x 15%) = 9%
TKbq = (50% + 20% + 30%) : 3 = 33,33%
TKbq = (500 x 5%) + (200 x 10%) + (300 x 15%) = 90%

Hay xac dinh muc khau hao (Mki) theo phong phap so d giam dan trong hai nam dau cua mot tai san co dinh biet: [CR] - Nguyen gia TSCD: 100 trieu dong[CR] - Thoi han su dung: 5 nam[CR] - He so dieu chinh (Hs) cho loai TSCD tu 4 - 6 nam la 2,0
MK1 = (100 x 20% = 20 trieu, MK2 = (100 - 20) x 20% = 16 trieu
MK1 = (100 x 20% = 20 trieu, MK2 = 100 x 20% = 20 trieu
*MK1 = (100 x 40% = 40 trieu, MK2 = (100 - 40) x 40% = 24 trieu

Hay tinh muc khau hao hai thang dau nam theo phong phap so long, khoi long san pham cua mot TSCD biet: [CR] - Nguyen gia TSCD: 250 trieu dong[CR] - San long theo cong suat thiet ke: 1.250.000 m3[CR] - Khoi long san pham dat doc trong hai thang dau nam thu nhat lan lot la 14.000 m3 va 16.000 m3
*T1 = 2.800.000 dong, T2 = 3.200.000 dong
T1 = 17.857 dong, T2 = 15.625 dong

Hay xac dinh pham vi tinh khau hao TSCD cua mot doanh nghiep biet: [CR] - Tong nguyen gia TSCD phuc vu cho muc dich san xuat: 3.200 trieu dong[CR] - Tong nguyen gia TSCD phuc vu hoat dong phuc loi: 500 trieu dong[CR] - Tong nguyen gia TSCD di thue van hanh phuc vu muc dich san xuat 300 trieu dong
*3.200 trieu dong
3.700 trieu dong
4.000 trieu dong
3.500 trieu dong

Hay xac dinh nguyen gia binh quan TSCD phai tinh khau hao trong nam ke hoach biet: [CR] - Nguyen gia TSCD can tinh KH dau nam ke hoach: 1.000 trieu dong[CR] - Nguyen gia TSCD binh quan tang phai tinh KH trong nam ke hoach: 400 trieu dong[CR] - Nguyen gia TSCD binh quan giam thoi khong phai tinh khau hao trong nam ke hoach: 100 trieu dong

1.000 + 400 - 100 = 1.300 trieu dong

Hay xac dinh nguyen gia binh quan TSCD tang (NGBQT) va nguyen gia binh quan TSCD giam (NGBQG) trong ky ke hoach biet: [CR] - Thang 3 mua va da vao su dung mot o to nguyen gia: 84 trieu dong[CR] - Thang 8 mua va da vao su dung ngay mot day chuyen SX: 384 trieu dong[CR] - Thang 10 thue van hanh mot may cong tac, nguyen gia 50 trieu, tien thue 3 trieu dong/thang[CR] - Thang 11 thanh ly mot he thong may tinh nguyen gia 120 trieu, da khau hao 110 trieu[CR] - Thang 12 thanh ly mot nha lam viec nguyen gia 600 trieu dong, da khau hao 580 trieu dong[CR] - Gia thiet rang tat ca cac hoat dong tang, giam TSCD deu xay ra tai ngay dau tien cua cac thang.
*NGt = 230tr dong, NGg = 70tr dong
NGt = 191tr dong, NGg = 10tr dong
NGt = 234tr dong, NGg = 360tr dong

Hay xac dinh so tien khau hao TSCD trong ky cua mot doanh nghiep biet: [CR] - Nguyen gia binh quan TSCD phuc vu cho hoat dong SXKD: 1.500 trieu dong[CR] - Nguyen gia binh quan TSCD thue van hanh: 500 trieu dong[CR] - Nguyen gia binh quan TSCD phuc vu muc dich phuc loi: 300 trieu dong[CR] - Ty le khau hao tong hop binh quan: 10%
(1.500 + 500) x 10% = 200 trieu dong
(1.500 + 500 + 300) x 10% = 230 trieu dong
*1.500 x 10% = 150 trieu dong
(1.500 + 300) x 10% = 180 trieu dong

Hay xac dinh so tien khau hao TSCD nam ke hoach (theo phong phap gian tiep) biet: [CR] - Nguyen gia TSCD can tinh KH dau nam ke hoach: 800 trieu dong[CR] - Nguyen gia TSCD binh quan tang phai tinh KH trong nam ke hoach: 200 trieu dong[CR] - Nguyen gia TSCD binh quan giam thoi khong phai tinh khau hao trong nam ke hoach : 100 trieu dong[CR] - ty le khau hao tong hop binh quan: 8%/nam
*(800 + 200 - 100) x 8% = 72 trieu dong
(800 + 200 + 100) x 8% = 88 trieu dong
(800 +`100 -200) x 8% = 64 trieu dong
800 x 10% = 80 trieu dong

Hay lap ke hoach khau hao (tinh so tien khau hao) trong 3 thang quy I nam ke hoach theo phong phap truc tiep) biet[CR] So tien khau hao thang 12 nam bao cao: 100 tr[CR] Thang 1 mua va su dung ngay mot thiet bi cong tac nguyen gia 1.200 tr, ty le khau hao 10%/nam [CR] Thang 2 thanh ly mot oto nguyen gia 500 tr, ty le khau hao 12%/nam[CR] Thang 3 thue van hanh 1 may xuc nguyen gia 300 tr, tien thue 2 tr/ thang, tye le khau hao 8%/ nam
*Tong so khau hao TSCD quy la 320 tr
Tong so khau hao TSCD quy la 322 tr
Tong so khau hao TSCD quy la 318 tr

Hay xac dinh hieu suat su dung TSCD trong ky cua mot doanh nghiep biet[CR] Tong doanh thu 5.500 tr, trong do cac khoan giam gia hang ban, hang ban bi tra lai la 500 tr[CR] Nguyen gia TSCD dau ky 2.400 tr, cuoi ky 2600 tr
2,2
*2,0
1,0

Hay xac dinh he so huy dong von co dinh cua mot doanh nghiep biet[CR] Tong so von co dinh hien co 3.520 tr, trong do: [CR] So von co dinh dang dung cho hoat dong kinh doanh 2816 tr[CR] So von co dinh cha dung 500 tr[CR] So von co dinh khong can dung cho thanh ly 204 tr
94%
*80%
86%
115%

Hay xac dinh he so hao mon TSCD cua mot doanh nghiep biet [CR] -Tong nguyen gia TSCD tai thoi diem danh gia: 520[CR] -So khau hao luy ke tai thoi diem danh gia 312 tr[CR] -Gia tri con lai tai thoi diem danh gia 208 tr
*0,6
0,4
1,67
2,5

Hay xac dinh nhu cau von lu dong nawmkees hoac theo phong phap truc tiep biet [CR] -Du tru hang ton kho su kien 500 tr[CR] -Khoan phai thu du kien 300 tr[CR] -Khoan phai tra du kien 400 tr
500 + 300 + 400 = 1200 tr
500 + 400 - 300 = 600 tr
*500 + 300 - 400 = 400 tr
400 + 300 - 500 = 200 tr

Doanh nghiep X, thwo ke hoach chi phs san xuat, tong chi phi nguyen vat lieu chinh trong nam la 5.000 tr. Theo hop dong ky ket voi ngoi cung ung thi trung binh 30 ngatd nhap kho nguyen vat lieu chinh mot lan. So ngay du tru bao hiem du tinh 6 ngay[CR] Yeu cau: Hay xac dinh long du tru nguyen vat lieu chinh
416,67 tr
*500 tr
333,33 tr
Khong dap an nao dung

Hay xac dinh du tr ve san pham do dang (SPDD)nam ke hoach cua doanh nghiep A biet [CR] -Tong chi phi san xuat du kien 6.300 tr[CR] -Theo tai lieu ky thuat chu ky san xuat sp: 10 ngay[CR] -Theo hop dong tieu thu voi khach hang doanh nghiep xac dinh ro so ngatd cach nhau giua 2 lan giao hang; 12 ngay
*175 tr
210 tr
385 tr

Hay xac dinh so chi phi tra troc du kien nam ke hoach cua mot doanh nghiep biet[CR] -So d chi pho tra troc dau nam ke hoach; 50 tr[CR] -So chi phi tra troc du kien phat sinh trong nam ke hoach: 120 tr[CR] -So chi phs trrae troc du kien phan bo vao gia thanh trong nam ke hoac 90 tr
*50 +120 -90 = 80 tr
50 + 90 -120 = 20 tr
50 + 120 +90 = 260tr
120 + 90 - 50 =  160 tr

Doanh nghiep Y ky hop dong voi khac hang, trong do xac dinh moi lo hang xuat giao la 100 sp, moi ngay doanh nghiep san xuat doc 20 sp. Tong gia thanh san xuat sp trong nam la 3.600 tr[CR] Yeu cau: Hay xac dinh muc du tr thanh pham cua doanh nghiep nay
200 tr
*50 tr
720 tr

Theo ke hoach, doanh nghiep A du kien[CR] -Thoi han cho khach hang no trung bnhf la 20 ngay[CR] -So ngay cash nahu giua 2 lan giao hang la 30 ngay[CR] -Doanh thu tieu thu du kien trong nam ke hoawcjh la 4.320 tr[CR] Yeu cau: hay xac dinh so no phai thu su kien
600 tr
360 tr
*240 tr

Doanh nghiep X su kien co the mua chiu nha cung cap cac loai nguyen vat lieu. Thoi gian mua chiu trung binh la 25 ngay. Thoi gian trung binh nha cung ccaps giao nguyen vat lieu cho doanh nghiep la 20 ngay. Doanh so mua cac loai nguyen vat lieu du kien 5.400 tr[CR] Yeu cau: Hay xac dinh so no phai tra ngoi cung cap du kien
657 tr
375 tr
*300 tr

Hay xac dinh nhu cau von lu dong nam ke hoac thwo phong phap gian tiep biet: [CR] -Ty le hang ton kho so voi doanh thu thuan nam bao cao 20%[CR] -Ty le khoan phai thu so voi doanh thu thuan nam bao cao 7%[CR] -Ty le khoan phai tra so voi doanh thu thuan nam bao cao 9%[CR] -Doanh thu than nam bao cao 1.100 tr[CR] -Doanh thu thuan du kien nam ke hoach 1.500 tr
(20% + 7% - 9%) x 1.100 = 198 tr
(20% + 7% + 9%) x 1.500 = 540 tr
(20% + 9% - 7%) x 1.100 = 242  tr
*(20% + 7% - 9%) x 1.500 = 270 tr

Doanh nghiep X nam ke hoach co phong an tot chuc lai khau mua sam va du tru vat t nen so ngay ton tai kho du tru rut bot 30 ngay so voi nam bao cao. Cac nhan to khac khon co gi thay doi lon. Chi pho vat t su kien 2.880 tr. Doanh thu nam bao cao 4.800 tr. Doanh thu thuan nam ke hoach 6000 tr[CR] Yeu cau: hay xac dinh ty le giam nhu cau von lu dong (Tt) do to chuc lai khau su tru va mua sam vat t
0,05
*-0,05
0,04
-0,04

Hay xac dinh nhu cau von lu dong nam N+1 biet: [CR]-ty le chuan nhu cau VLD so voi nam doanh thu N:25%[CR] -Nam N+1 do to chuc lai khau mua sam va du tru vat t nen ty le nhu cau VLD giam 5%[CR] -DTT nam N la 1.100 trieu dong[CR] -DTT nam N+1 la 1.500 trieu dong
*300 trd
220 trd
450 trd
330 trd
Mot DN co: [CR] -tong tai san lu dong:3.500 trd[CR] -tong no 3.000 trd, trong do no ngan han 1.700 trd[CR] Y/c: hay xac dinh nguon VLD thong xuyen cua DN nay?
500 trd
*1.800 trd
2.200 trd

1 DN co: [CR] -tong nguon von thong xuyen: 850 trd[CR] -tong nguyen gia TSCD: 500 trd, gia tri hao mon luy ke 200 trd[CR] Y/c: hay xac dinh nguon VLD thong xuyen cua DN nay
350 trd
650 trd
150 trd
*550 trd

1 DN co bang CDKT nh hinh tren: [CR] No phai tra 1.800 trd. VCSH 1.200 trd[CR] Y/c: hay xac dinh he so no cua DN nay
0,33
0,27
*0,6
0,5

1 DN co bang CDKT nh hinh tren: [CR] No phai tra 2.500 trd trong do no ngan han 1.100 trd. VCSH 2.000 trd[CR] Y/c: hay xac dinh he so no dai han cua DN nay
0,7
*0,41
0,55
0,31

1 DN co bang CDKT nh hinh tren: [CR] No phai tra 500 trd. VCSH 500 trd[CR] Y/c: hay xac dinh he so VCSH cua DN nay
*0,5
0,8
1
0,7

1 DN trong nam co: [CR] -tong doanh thu: 1.650 trd, trong do thue tieu thu dac biet, giam gia hang ban, hang bi tra lai 300 [CR] trdVLD dau ky 600 trd, cuoi ky 750 trd[CR] Y/c: hay xac dinh so vong quay VLD cua DN nay
2,4
*2
1

hay tinh ky luan chuyen VLD cua 1 DN biet: [CR] -DTT 1.200 trd[CR] -VLD binh quan 400 trd[CR] - 1 ky la 1 nam tinh chan 360 ngay
*120
3
3,33

hay xac dinh muc tiet kiem VLD nam ke hoach so voi nam bao cao cua 1 DN biet: [CR] -DTT nam bao cao: 3.240 trd[CR] -DTT nam ke hoach: 3.600 trd[CR] -ky luan chuyen VLD nam bao cao 90 ngay[CR] -ky luan chuyen VLD nam ke hoach 60 ngay[CR] -ky tinh toan la 1 nam, tinh chan 360 ngay
270 trd
-270 trd
300 trd
*-300 trd

1 DN co: [CR] -DTT: 800 trd[CR] -tong chi phi: 750 trd ( trong do lai vay phai tra 50 trd) [CR] -von kinh doanh binh quan 625 trd[CR] -thue suat thue TNDN: 25%[CR] y/c: hay xac dinh ty suat LNTT va lai vay von kinh doanh
*0,16
0,08
0,06
0,12

hay xac dinh ty suat LNTT va lai vay von kinh doanh cua DN biet: [CR] -DTT: 20.500 trd[CR] -chi phi: 17.500 trd( cha ke lai vay 500 trd) [CR] -von kinh doanh binh quan: 15.000 trd[CR] -thue suat thue TNDN: 25%
0,23
*0,22(0,2)
0,15
0,1666

hay xac dinh ty suat loi nhuan von kinh doanh trong ky Cua 1 DN biet: [CR] -DTT: 300 trd[CR] -chi phi: 285 trd( bao gom lai vay 5 trd) [CR] -von kinh doanh binh quan: 100 trd[CR] -thue suat thue TNDN: 25%
*0,15
0,2
0,113
0,152

hay xac dinh ty suat loi nhuan von kinh doanh cua 1 DN biet: [CR] -DTT: 450 trd[CR] -chi phi: 350 trd( cha ke lai vay 20 trd) [CR] -von kinh doanh binh quan: 320 trd[CR] -thue suat thue TNDN: 25%
0,286
*0,25
0,234
0,188

hay xac dinh ty suat loi nhuan rong von kinh doanh cua 1 DN biet: [CR] -DTT: 1.500 trd[CR] -chi phi: 1.150 trd( cha ke lai vay 50 trd) [CR] -von kinh doanh binh quan: 1.000 trd[CR] -thue suat thue TNDN: 25%
0,35(hay 35%)
0,3(hay 30%)
*0,225(hay 22,5%)
0,263(hay 26,3%)

hay xac dinh ty suat loi nhuan VCSH cua 1 DN biet: [CR] -DTT: 150 trd[CR] -chi phi: 120 trd( bao gom lai vay 10 trd) [CR] -von kinh doanh binh quan: 80 trd[CR] -thue suat thue TNDN: 25%
*0,28(hay 28%)
0,19(hay 19%)
0,38(hay 38%)
0,25(hay 25%)

1 nguoi co 100 trd gui vao ngan hang voi lai suat 8% nam. Hoi anh ta se thu dc bn ca von Va lai vao cuoi nam thu 5(tinh theo pp lai don)
*140 trd
146,9 trd
Bai toan khong du du lieu de tinh toan

1 nguoi co 200 trd gui vao ngan hang voi lai suat 5% nam. Hoi anh ta se thu dc bn ca von va lai vao cuoi nam thu 10(tinh theo pp lai kep). Biet (1+5%)10 =1,629
300 trd
*325,8 trd
Khong co dap an dung

1 ho gia dinh muon co 1 khoan tien 127,63 trd sau 5 nam nua, thi gia dinh do phai gui tiet kiem bao vao ngay hom nay neu lai suat tiet kiem la 5%/nam. Biet (1+5%)5= 1,276
162,81 trd
*100 trd
Bai toan khong du du lieu de tinh
Khong dap an nao dung

1 du an dau t co tuoi tho la 5 nam, hang nam vao moi cuoi nam du an tao ra 1 dong thu nhap rong deu dan  (bao gom khau hao TSCD va loi nhuan sau thue) la 100 trd[CR] y/c: hay xac dinh gia tri hien tai cua cac khoan thu nhap tren [CR] biet chi phi su dung von cua du an la 10%/nam
500 x (0,909 x 0,826 x 0,751 x 0,683 x 0,621)=119,58 trd
*100 x (0,909 + 0,826+0,751+0,683 + 0,621)=379 trd
Ca 2 cach deu dung
Ca 2 cach deu sai

tinh so tien khau hao theo pp gian tiep va phan bo so khau hao de tra no ngan hang va de lai cho DN (tinh ca nam ke hoach) biet[CR] Tong nguyen gia TSCD nam troc dung cho kinh doanh:1.400 trd[CR] Nguon von hinh thanh nen TSCD:1.400 trd trong do[CR] Von nha noc: 900 trd[CR] Von tu co: 200 trd[CR] Vay ngan hang: 300 trd[CR] Du kien: [CR] thang 2 su dung 1 TSCD tri gia 750 trd (von nha noc) [CR] thang 7 su dung 1 TSCD tri gia 350 trd (vay ngan hang) [CR] thang 9 thanh ly 1 TSCD tri gia 80 trd (da khau hao doc 74 trd) nguon Goc von tu co[CR] thang 12 di thue 1 TSCD tri gi 500 trd gia thue 4 trd/thang[CR] Ty le khau hao tong hop binh quan: 10%/nam[CR] Phan khau hao thuoc von nha noc de lai cho DN su dung, TSCD tang, giam thang nao thi tinh khau hao hoac ngung khau hao ngay thang ay
*tong muc khau hao=223,583 trd; de tra no ngan hang= 47,5 trd; de lai cho DN= 176,083 trd
tong muc khau hao=223,583 trd; de tra no ngan hang= 47,5 trd; de lai cho DN= 86,083 trd
tong muc khau hao=223,583 trd; de tra no ngan hang= 475 trd; de lai cho DN= 176,083 trd

1 du an dau t co tong so VDT ngay tu dau nam thu nhat la 600 trd, khau hao deu trong 3 nam. [CR] Hang nam vao cuoi moi nam du an tao ra doanh thu thuan 700 trieu ( trong 3 nam), chi phi hoat dong thong[CR] Xuyen 150 trieu. thue suat thue TNDN 25%. Hay tinh gia tri hien tai thuan(NPV) cua du an. Biet chi phi su[CR] Dung von 10%/nam va 1/(1+10%)2 = 0,826 ; 1/(1+10%)3 = 0,751.
*NPV = 549,775 tr dong
NPV = 52,575 tr dong
NPV = 922,675 tr dong
NPV = 767,3 tr dong

tinh tong gia tri hang hoa trong ky cua doanh nghiep thong mai (tr.d) [CR] Biet rang: [CR] 1-chi phi lu thong hang hoa phan bo cho hang hoa du tru dau ky: 5[CR] 2- chi phi lu thong phat sinh trong ky : 51[CR] Trong do: [CR] Tai khau mua : 30[CR] Tai khau du tru : 6[CR] Tai khau ban ra : 14[CR] Chi phi quan ly doanh nghiep trong ky : 1[CR] 3- tri gia hang hoa du tru dau ky : 18[CR] 4- tri gia hang hoa mua vao :342[CR] 5- tri gia hang hoa ban ra : 335,76[CR] 6- tri gia hang hoa hao hut : 0,24[CR] 7- tri gia hang hoa du tru cuoi ky :24
*360.000.000 dong
720.000.000 dong
55.000.000 dong
721.000.000 dong

. tinh chi phi luu thong hang hoa phan bo cho hang hoa du tru cuoi ky (tr.dong) [CR] Biet rang: [CR] 1-chi phi lu thong hang hoa phan bo cho hang hoa du tru dau ky: 5[CR] 2- chi phi lu thong phat sinh trong ky : 51[CR] Trong do: [CR] Tai khau mua : 30[CR] Tai khau du tru : 6[CR] Tai khau ban ra : 14[CR] Chi phi quan ly doanh nghiep trong ky : 1[CR] 3- tri gia hang hoa du tru dau ky : 18[CR] 4- tri gia hang hoa mua vao :342[CR] 5- tri gia hang hoa ban ra : 335,76[CR] 6- tri gia hang hoa hao hut : 0,24[CR] 7- tri gia hang hoa du tru cuoi ky :24
*2,73 tr dong
3,67 tr dong
2,33 tr dong
1,67 tr dong

tinh tong chi phi luu thong hang hoa phan trong ky ke hoach (tr.d) [CR] Biet rang: [CR] 1-chi phi lu thong hang hoa phan bo cho hang hoa du tru dau ky: 5[CR] 2- chi phi lu thong phat sinh trong ky : 51[CR] Trong do: [CR] Tai khau mua : 30[CR] Tai khau du tru : 6[CR] Tai khau ban ra : 14[CR] Chi phi quan ly doanh nghiep trong ky : 1[CR] 3- tri gia hang hoa du tru dau ky : 18[CR] 4- tri gia hang hoa mua vao :342[CR] 5- tri gia hang hoa ban ra : 335,76[CR] 6- tri gia hang hoa hao hut : 0,24[CR] 7- tri gia hang hoa du tru cuoi ky :24
*53,27 tr dong
52,27 tr dong
58,67 tr dong
57,67 tr dong

lap ke hoach khau hao 6 thang dau nam theo phong phap truc tiep ( lay 3 so le) : [CR] Biet[CR] Tong muc khau hao thang 12 nam troc : 105 tr.d[CR] Nam ke hoach du kien : [CR] Thang 1 tang 1 TSCD gia tri 400 tr.d ty le khau hao 12%/nam su dung ngay trong thang. [CR] Thang 5 mua them 1 TSCD tri gia 2000 tr.d, ty le khau hao 5%/nam, su dung ngay. [CR] Thang 12 mua 1 may tri gia 100tr.d ty le khau hao 12%/nam[CR] Tinh : tang, giam TSCD thang nao thi tinh ngay thang do
*Muc khau hao ke hoach 6 thang dau nam = 670,660 trieu
Muc khau hao ke hoach 6 thang dau nam = 670 trieu
Muc khau hao ke hoach 6 thang dau nam =762,500 trieu

tinh so VLD cso the tiet kiem tuyet doi cua nam bao cao so voi nam troc biet[CR]doanh thu thuan: [CR] nam bao cao: 20000[CR]nam ke hoach: 15000[CR]von lu dong binh quan: [CR]nam bao cao: 1300[CR]nam ke hoach: 1500
*-700trd
700trd
-201trd
201trd

tinh ty le giam nhu cau VLD do viec to chuc lai tot hon cong tac mua sam va du tru vat t biet: [CR]doanh thu thuan nam N+1: 14500trd[CR]chi phi vat t: 9500trd[CR]so ngay du tru vat t nam N+1 doc 25 ngay so voi nam N[CR]doanh thu thuan nam N: 15000trd
*-4%(-4,3)
4%
-4,55%
4,55%

tinh so VLD tiet kiem tuyet doi cua nam ke hoach so voi nam bao cao biet[CR]doanh thu thuan nam bao cao: 15000trd[CR]VLD nam bao cao: 400trd[CR]doanh thu nam ke hoach tang so voi nam bao cao du kien la 30%[CR]toc do luan chuyen VLD tang 25%
*-104trd
104trd
-80trd
80trd

tinh so VLD tiet kiem tong doi cua nam ke hoach so voi nam bao cao do tang vong quay VLD biet: [CR] doanh thu thuan nam bao cao: 5200trd[CR]VLD binh quan nam bao cao: 1040trd[CR]doanh thu thuan nam ke hoach tang 50%[CR]toc do luan chuyen nam ke hoach tang 30%
*-23%
23%
-30%
30%

tinh nhu cau VLD nam ke hoach theo phong phap gian tiep biet: [CR]nam bao cao[CR]ty le ton kho/DTT: 25%[CR]ty le no phai thu/DTT: 7%[CR]ty le no phai tra/DTT: 12%vDTT: 1600trd[CR]nam ke hoach DTT tang 20% so voi nam bao cao
*384trd
320trd
512trd
614,4trd

Tinh nguon von thong xuyen va nguon von tam thoi (2) cua nam bao cao: [CR]Biet: ban can doi ke toan nam bao cao (31/12/N) DVT 1 trd.<611.jpg>
*NVTX=4.760trd, NVTT=2.450trd
NVTX=7.210trd, NVTT=2.450trd
NVTX=2.760trd, NVTT=2.450trd
NVTX=2.000trd, NVTT=2.450trd

Tinh nguon VLD thong xuyen:<611.jpg>
*Nguon VLD thong xuyen= 440trd
Nguon VLD thong xuyen = 890trd
Nguon VLD thong xuyen = 130trd
Khong co dap an nao dung

Tinh cac chi tieu: he so no, he so no ngan han va he so no von chu so huu:<611.jpg>
*He so no= 0,61, he so no ngan han =0,34, he so no von chu so huu=0.38

Tinh "ty le khau hao tong hop binh quan" TSCD[CR]Biet: 1- tong so nguyen gia TSCD =5.000trd[CR]2- Cac TSCD dung cho kinh doanh xep theo nhom nh sau: [CR]- Nhom 1: Nguyen gia 500trd, tu le khau hao 12% [CR]- Nhom 2: Nguyen gia 1000trd ty le khau hao 15%[CR]-Nhom 3: Nguyen gia 1500trd ty le khau hao 4,8% [CR]-Nhom 4: Nguyen gia 2000trd ty le khau hao 10%
*9,64%
8,84%
8,17%

Tinh nguyen gia binh quan TSCD phai tinh khau hao trong nam ke hoach. [CR]Biet: [CR]Nam bao cao: Tong nguyen gia TSCD hien co: 3200trd[CR]Nguyen gia phuc loi: 200trd[CR]Nam ke hoach: [CR]Dau thang 2 su dung them 1 TSCD nguyen gia: 540trd[CR]Dau thang 6 su dung them 1 TSCD nguyen gia : 16trd[CR]Dau thang 7 su dung them 1 TSCD nguyen gia: 48trd da khau hao 4tr
*3480,330trd
3604trd
3508trd

Tinh khau hao co ban cua TSCD nam ke hoach, biet: [CR]Nam bao cao: tong nguyen gia TSCD phai tinh khau hao: 2000trd[CR]Am ke hoach[CR]Thang 5 su dung them 1 TSCD tri gia 2100trd[CR]Thang 9 su dung them 1 TSCD tri gia 21trd[CR]Thang 11 su dung them 1 TSCD tri gia 960trd[CR]Ty le KH tong hop binh quan cua doanh nghiep: 9% mot nam
*308,52trd
277,29trd
457,29trd

Ty le nhu cau VLD so voi DTT nam ke hoach[CR]Biet: [CR]DTT ke hoach: 6000[CR]Ke hoach du tru vat t nh sau: [CR]Nguyen vat lieu chinh: 4320trd, thoi gian cung cap cach nhau 15 ngay, thoi gian du tru bao hiem: 3 ngay. [CR]Chi phi tra troc: 30trd[CR]Du tru thanh phan: 600trd[CR]No phai thu: 750trd[CR]No phai tra: 560trd
*Ty le nhu cau VLD so voi DTT nam ke hoach= 0.17
Ty le nhu cau VLD so voi DTT nam ke hoach= 0,23
Ty le nhu cau VLD so voi DTT nam ke hoach=0,29

Tinh tong muc chi phi lu thong hang hoa trong ky cua doanh nghiep thong mai. Biet: [CR]Chi phi lu thong hang hoa phan bo cho hang hoa du tru dau ky: 15[CR]Chi phi lu thong phat sinh trong ky: 60[CR]Trong do: [CR]Tai khau mua: 40[CR]Khau du tru: 5[CR]Khau ban ra: 15[CR]Chi phi QLDN trong ky: 2[CR]Tri gia hang hoa du tru dau ky: 25[CR]Tri gia hang hoa mua vao: 375[CR]Tri gia hang hoa ban ra: 325[CR]Tri gia hang hoa hao hut: 25[CR]Tri gia hang hoa du tru cuoi ky: 50
*67,5 trd
75trd
70trd

Cong ty A trong nam N co so lieu nh sau: [CR]Doanh thu cho san pham A= 800. Hang ban tren do 2 nguon cung cap: [CR]Hang mua vao de ban tri gia la: 450[CR]Hang tu san xuat co Tong Zsx= 150[CR]Chi phi tieu thu va chi phi quan ly phan bo cho san pham A la 10% gia von hang ban ra. Doanh thu do tieu thu san pham khac la 250 chi phi san xuat cho so hang nay la 200. Lai do gop von lien doanh lien ket voi cong ty Y sau khi tru cac chi phi lien quan la 150. [CR]Tinh loi nhuan troc thue thu nhap doanh nghiep, biet thue suat TTNDN la 25%.
*340trd
300trd
400trd
410trd

Cong ty A trong nam N co so lieu nh sau: [CR]Doanh thu cho san pham A= 800. Hang ban tren do 2 nguon cung cap: [CR]Hang mua vao de ban tri gia la: 450[CR]Hang tu san xuat co Tong Zsx= 150[CR]Chi phi tieu thu va chi phi quan ly phan bo cho san pham A la 10% gia von hang ban ra. Doanh thu do tieu thu san pham khac la 250 chi phi san xuat cho so hang nay la 200. Lai do gop von lien doanh lien ket voi cong ty Y sau khi tru cac chi phi lien quan la 150[CR]Tinh so thue TNDN ma doanh nghiep phai nop trong nam:
*85trd
100trd
255trd
110trd

Tinh ty suat chi phi lu thong hanh hoa nam KH biet: [CR]Doanh thu ban hang 30.050trd, cac khoan giam tru : 50[CR]Chi phi ban hang va chi phi quan ly doanh nghiep phan bo cho hang hoa du tru cuoi nam KH la 120trd. [CR]Chi phi ban hang va chi phi QLDN phan bo cho hang hoa du tru dau nam KH la 600trd[CR]Du toan chi phi l#u thong hang hoa ca nam la 3000trd.
*11,6%
12%
11,41%
12%

Tinh thue NK ma doanh nghiep phai nop bang USD biet: [CR]Lo hang doc mua voi gia FOB la: 500.000 USD[CR]Chi phi van chuyen (F) va tien mua bao hiem (I) ve toi bien gioi VN 15000USD[CR]Do bi bao tren dong nen doc co quan bao hiem boi thong 5000USD. [CR]Thue suat NK 10%
*51000$
4500$
65000$
50000$

Cong ty A NK mot lo hang de gia cong truc tiep cho noc ngoai theo gia FOB la 50000 dong/1 sp, phi van chuyen (F) va bao hiem (I) la 10000 dong/sp, thue suat thue nhap khau la 10%. Neu nhap khau doanh nghiep phai nop la:
*0 trd
50trd
40trd
60trd

Tinh muc du tru thanh pham nam KH (nhu cau VLD de du tru thanh pham) biet: [CR]So ngay cach nhau giua hai lan giao ban hang: 25 ngay[CR]CP vat t truc tiep ca nam de san xuat sp: 2.250 trd[CR]CP nhan cong truc tiep ca nam de san xuat sp: 1.100trd[CR]CP san xuat chung ca nam de san xuat sp: 610trd
*Muc du tru thanh pham nam KH= [(2.250 + 1.100+ 610)/360] x 25= 275trd
[2.250/360] x 25= 156,25trd
[1100/360] x 25 = 76,38 trd
[610/360] x 25 = 42,36 trd.

Tinh muc du tru thanh pham nam KH biet: [CR]Hang giao cho khach theo lo, moi lan giao mot lo gom : 1500 sp[CR]So san pham san xuat binh quan 1 ngay doc: 60SP[CR]Tong gia thanh san xuat cua san pham trong nam: 2.880trd
*200trd
480trd
115,2trd
Khong co dap an nao dung.

Tinh ty le tang giam nhu cau VLD / DTT biet[CR]Ty le nhu cau VLD/DTT nam N la 25%(ty le doc coi la chuan hop ly) [CR]Nam N+1: tang so ngay du tru vat t len 60 ngay so voi nam N, chi phi vat t la 1.440trd[CR]DTT N la : 4000trd
*6%
-6%
Khong co dap an

Xac dinh so VLD thu hay thieu nam ke hoach, biet: [CR]Nam KH: nguon VLD thong xuyen la 980trd, trong do von chu so huu la 700trd, vay dai han ngan hang 200trd, quy dau t phat trien cua doanh nghiep 80trd[CR]Nhu cau VLD nam KH la 1.200trd
*-220 trd
220trd
-120trd
120trd

Tinh nguon VLD thong xuyen cua cong ty biet: [CR]Tong gia tri con lai cua TSCD: 2.300trd[CR]Gia tri TSLD: 1.100trd[CR]Tien mat: 110trd[CR]No phai thu: 330trd[CR]Hang ton kho: 660trd[CR]No phai tra: 1.500trd, trong do no ngan han: 200trd
*900trd
400trd
1.100trd
1.200trd

Tinh tong nguon von thong xuyen biet: [CR]Tong nguyen gia TSCD: 9750trd, so khau hao luy ke la: 1.750trd[CR]Tong gia tri TSLD: 5.400trd, hang ton kho chiem 60%[CR]Tong so no phai tra: 2.000trd. no trung va dai han chiem 60%
*12.600trd
13.1500trd
14.300trd
11.400trd

Tinh ty suat loi nhuan von chu so huu biet: [CR]Loi nhuan troc thue: 1.200trd[CR]Thue suat thue TNDN: 25%[CR]Von chu so huu binh quan: 5000trd
*18%
24%
17%


Tinh ty suat LN rong von KD biet: [CR]LN troc thue: 750trd[CR]Thue suat thue TNDN: 25%[CR]Von KD binh quan: 3.000trd
*18,75%
25%
18%


Tinh ty suat LN von kinh doanh biet: [CR]DTT: 15.000trd[CR]Gia thanh toan bo: 11.200trd[CR]Thue suat: 25%[CR]Von KD binh quan: 26.000trd
*14,6%
14%
10,96%


Tinh he so kha nang sinh loi von kinh doanh biet: [CR]DTT: 1.300trd[CR]Gia thanh toan bo: 1.050trd (lai vay ngan hang la 65trd) [CR]Thue suat: 25%[CR]Von KD binh quan: 2.575trd
*12%
7,2%
9,7%

Tinh so tien tiet kiem tuyet doi VLD (ky so sanh/ky goc) [CR]Biet: [CR]Ky so sanh: [CR]DTT: 5.200trd[CR]Ky luan chuyen binh quan: 60 ngay[CR]Ky goc: [CR]DTT: 5400trd[CR]Ky luan chuyen binh quan: 72 ngay.
*-173trd
173trd

Tinh xem doanh nghiep co nen dau t 1.100trd vao du an ngan han 2 nam, moi nam thu dc 600trd, trong khi lai suat binh quan trong xa hoi la 10%. (dung chi tieu gia tri hien tai thuan de tinh). Biet chi phi su dung von 10%/nam. Va 1/(1+10%)1= 0.909; 1/(1+10%)2= 0.826
*NPV= -58,682trd, loai bo du an
NPV=56,682 trd, chap nhan du an
NPV= 100trd, chap nhan du an
NPV=-100trd, loai bo du an.

Tinh ty suat LNBQ cua VDT vao mot du an co 2 nam thi cong va 3 nam san xuat biet: [CR]VDT 100trd trong 5 nam ton tai du an. (nam dau bo ra 20trd, nam thu hai 80trd, tu nam thu 3 thi san xuat) [CR]Loi nhuan sau thue: [CR]Nam thu nhat san xuat: 25trd[CR]Nam thu 2 san xuat: 15trd[CR]Nam thu 3 san xuat: 10trd[CR]Khau hao: [CR]Nam thu nhat san xuat: 30trd[CR]Nam thu hai san xuat: 30trd[CR]Nam thu ba san xuat: 30trd
*15,15%
28%
50%

Tinh thoi gian hoan von dau t cua du an A biet: [CR]VDT: 100trd[CR]Thoi gian thi cong: 02 nam[CR]Thu nhap hang nam (gom loi nhuan rong va khau hao) trong 5 nam: [CR] nam 1: 50trd[CR]nam 2: 40trd[CR]nam 3: 20trd[CR]nam 4: 30trd[CR]nam 5: 10trd[CR]Tong: 150trd
*4 nam 6 thang

Tinh thoi gian hoan von cua du an kinh doanh. [CR]Biet:VDT: 700trd, bo ra tu dau nam thu nhat[CR]Hang nam doc chia lai deu dan la 70trd
*10 nam

Dung chi tieu "chi so sinh loi" de danh gia va ket luan co nen chon du an nay hay khong. [CR]Biet:VDT phai bo ra toan bo tu nam dau: 450trd[CR]chi phi su dung von: [CR]Thu nhap: [CR]cuoi nam dau: 110trd[CR]cuoi nam thu hai: 121 trd[CR]cuoi nam thu ba: 133 trd[CR]cuoi nam thu t: 146 trd
*PI= 0,88 hay 88%, loai bo du an
PI=1,13 hay 113%, chap nhan du an
PI=1 hay 100% chap nhan du an

Dung chi tieu "gia tri hien tai thuan" (NPV) de xem xet xem nen chon du an a hay b. [CR]Biet: [CR]Du an A: gia tri hien tai cua cac khoan thu (PV) la 800trd, VDT ngay tu dau nam dau 550trd. [CR]Du an B: VDT ngay tu dau nam dau 700trd, thu nhap nam dau 110trd, nam thu hai 363 trd, nam thu ba 400trd, nam thu t: 292 trd. [CR]Chi phi su dung von: 10%[CR]Biet, chi phi su dung von 10% va 1/(1+10%)1= 0.909; 1/(1+10%)2=0,826; 1/(1+10%)3=0,751; 1/(1+10%)4= 0,683.
*NPVa= 250, NPVb=200, chon du an A