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English, 29.07.2021 04:50 kylee65

Tại DN A trong kỳ có các nghiệp vụ kinh tế phát sinh sau: 1. Xuất kho 200 đơn vị hàng A bán hàng trực tiếp cho khách hàng K thanh toán bằng
tiền gửi ngân hàng, giá bán chưa thuế 1.350.000 đồng/đơn vị, thuế GTGT 10%. Nhận
giấy báo có của ngân hàng, khách hàng thanh toán đủ. Biết giá xuất kho của lô hàng
trên 1.000.000đ/sp.
2. Xuất kho 100 đơn vị hàng A chuyển gửi đại lý, giá bán chưa thuế 1.400.000 đồng/đơn
vị, thuế GTGT 10%. Biết giá thành sản phẩm A là 1.200.000đ/sp. Theo thỏa thuận đại
lý sẽ thanh toán phần còn lại cho doanh nghiệp sau khi khi trừ phần hoa hồng được
hương là 5% giá bán chưa thuế GTGT và thuế GTGT trên hoa hồng 10%.
3. Xuất kho 150 sản phẩm B bán cho khách hàng Y theo phương thức chuyển hàng với
giá bán chưa thuế là 400.000đ/sp, thuế GTGT 10%, giá xuất kho 200.000đ/sp. Khách
hàng vẫn chưa nhận được hàng
4. Khách hàng NV 1 phản ánh lô hàng bị lỗi nhẹ, yêu cầu giảm giá 5% trên giá bán chưa
thuế GTGT (có giảm thuế GTGT, thuế suất thuế GTGT 10%). Doanh nghiệp chấp
nhận yêu cầu và đã thanh toán lại cho công ty bằng tiền gửi ngân hàng.
5. Khách hàng ở NV 3 đã nhận được hàng và thanh toán cho doanhn nghiệp bằng tiền
gửi ngân hàng.
6. Khách hàng M trả lại 45 sản phẩm mua tháng trước do hàng bị sai quy cách, trị giá
xuất kho 171.000đ/sp, giá bán chưa thuế 342.000đ/sp, thuế GTGT 10%. Doanh
nghiệp đã chấp nhận và nhập lại kho lô hàng này. Hai bên thỏa thuận trừ vào khoản
tiền còn thiếu.
7. Cuối tháng đại lý tiêu thụ được 80 sản phẩm A.
Yêu cầu: Tính toán và định khoản các nghiệp vụ kinh tế phát sinh trên.

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Tại DN A trong kỳ có các nghiệp vụ kinh tế phát sinh sau: 1. Xuất kho 200 đơn vị hàng A bán hàng tr...
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