Ðề: Giúp mình phần này nhé @@! , Nguyên Lý Kế Toán
I. Định khoản.
1,
N 111=140,000,000
C 112=140,000,000
2,
N 152 (vlc)=20,050,000
N 133=2,005,000
C 112=22.055.000
3,
N 334/C 111=150,000,000
4,
N 152(VLP)=22.650,000
N 133= 2,265,000
C 111=24.915.000
5,
N 152(vlc)=500,000
N 133=25,000
C 111= 525,000
-
N 152(vlp)=350,000
N 133=17,500
C 111=367,500
6,
N 141/C 111=25,000,000
7,
N 621/C 152(vlc)=1000 ( bao bì 1)*20.157=20,157,143
-
N 621/c 152(vlc)=800( bao bì 2)*
-
N 621/c 152(vlc)=900(bao bì 3)*
8,
9,
N 621/C 152(vlp)=350 (bao bì 1)*15.217=5.326,087
-
N 621/c 152(vlp)=300 (bao bì 2)*15,217=
-
N 621/ c 152(vlp)=250(bao bì 3)*15,217=
-
N 627/ c 152(vlp) =120*15,217=1.826.087
10,
N 627/c 152(nhiên liệu)=180*19.357=3,484,260
11,
12.
13.
14.
-(bao bì 1)
N 622=40,000,000+8.800.000=48,800,000
C 334=40,000,000
C 338=40,000,000*22%=8,800,000
-(bao bì 2)
N 622=22,000,000+4.840.000=26,840,000
C 334=22,000,000
C 338=22,000,000*22%=4,840.000
-(bao bì 3)
N 622=36,000,000+7.920.000=43,920,000
C 334=36,000,000
C 338=36.000.000*22%=7.920,000
-
N 627=9000,0000+1,980,000=10,980,000
C 334=9,000,000
C 338= 9,000,000*22%=1,980,000
16,
N 627/c 214=7.500,000
17,
N 627/c 331=15,500,000
=> tình giá vốn xuất kho
- 152(vlc)
50,000,000+20,050,000+500,000)/(2,500+1000)=20,157
-152(vlp)
12,000,000+22,650.000+350,000)/(800+1500)=15.217
- 152(nhiên liệu)
8000,0000+5,550,000)/(400+300)=19.357
=> phân bổ 627(bao bì 1)
1,826,087+3.484.286+10.980,000+7,500,000+15,5000)/(40,000,000+22,000,000+36,000,000)*40,000,000=16,036,887
* kc tập hợp chi phí tính giá thành
N 154=90.320.117
C 621=20.157,143+5,326.087=25,483,230
C 622=48,800,000
C 627=16,036,887
=> tổng giá thành (bao bì 1)=12,000,000+90,320,117-1,800,000-1,200,000-600,000=98.720.117
* giá thành đơn vị =98,720,117/30,000=3.291
các loại khác cũng vậy thôi,
