Business, 28.08.2021 06:10 james8781

Cty A, tính thuế GTGT khấu trừ, có tài liệu liên quan đến ngoại tệ trong kỳ như sau: I/ Số đầu kỳ:
TK 1112: 50.000USD x 20.000đ
TK 1122: 100.000USD x 20.000đ
II/ Nghiệp vụ phát sinh:
1/ Mua một số vật liệu nhập kho, giá mua chưa thuế GTGT 5.000USD, thuế GTGT 10%. Thanh toán bằng ngoại tệ mặt 50%, số còn lại chưa thanh toán. Tỷ giá ngày giao dịch là: mua 20.300đ/USD; bán 20.400đ/USD.
2/ Vay ngắn hạn ngân hàng 5.000USD bằng tiền gửi ngân hàng, tỷ giá ngày giao dịch: mua 20.050đ/USD, bán 20. 100đ/USD.
3/ Xuất ngoại tệ gửi ngân hàng thanh toán tiền mua hàng NV1 cho người bán 2.000USD. Tỷ giá ngày giao dịch là: mua 20.270đ/USD, bán 20.300đ/USD.
4/ Ứng trước tiền mua hàng cho khách hàng 2.200 USD bằng ngoại tệ gửi ngân hàng. Tỷ giá ngày giao dịch là: mua 20.250đ/USD, bán 20.400đ/USD.
5/ Nhà cung cấp NV 4 giao công cụ dụng cụ nhập kho, giá mua chưa thuế GTGT 2.500 USD, thuế GTGT 10%. còn lại chưa thanh toán cho nhà cung cấp. Tỷ giá ngày giao dịch mua 20.350đ/USD; bán 20.450đ/USD.
6/ Chi ngoại tệ mặt trả nợ vay NV 2 là 2.500 USD. Tỷ giá ngày giao dịch mua 20.340đ/USD; bán 20.440đ/USD.
7/ Xuất bán một số hàng hóa, giá xuất kho 300tr, giá bán là 18.000USD, thuế GTGT 10%. Người thanh toán bằng chuyển khoản 50%, số còn lại thanh toán vào kỳ sau. Tỷ giá ngày giao dịch mua 20.320đ/USD; bán 20.400đ/USD.
8/ Nhận tiền đặt trước của khách hàng để mua hàng 3.300USD bằng tiền gửi ngân hàng. Tỷ giá ngày giao dịch mua 20.300đ/USD; bán 20.400đ/USD.
9/ Xuất kho giao hàng hóa cho khách hàng NV8, giá xuất kho 150tr, giá bán là 9.000USD, thuế GTGT 10%. Tỷ giá ngày giao dịch mua 20.360đ/USD; bán 20.430đ/USD.
Yêu cầu: Định khoản các nghiệp vụ trên.

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