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Business, 31.08.2021 04:40 jackievelasquez7881

Trích tài liệu kế toán tài một doanh nghiệp tính thuế GTGT theo phương pháp khấu trừ, kế toán hàng tồn kho theo phương pháp kê khai thường xuyên như sau: (ĐVT: đồng) - Ngoại tệ tồn đầu tháng:
o Tiền mặt: 10.000 USD, tỷ giá ghi sổ 23.600 VND/USD

o Tiền gửi ngân hàng: 20.000 USD, tỷ giá ghi sổ 23.600 VND/USD o Các TK khác có số dư hợp lý

- Trong tháng có các nghiệp vụ kinh tế phát sinh như sau:
1. Chi tiền mặt 23.400.000 để mua 1.000 USD gửi vào ngân hàng.

2. Rút TGNH 7.000 USD mua và nhập kho một lô hàng hóa, tỷ giá thực tế 23.800 VND/USD.

3. Chuyển tiền mặt 8.000 USD gửi vào ngân hàng, tỷ giá thực tế 23.800 VND/USD.

4. Bán hàng hóa chưa thu tiền khách hàng, giá bán 5.000 USD, tỷ giá thực tế

23.700 VND/USD.

5. Nhập khẩu một TSCĐ hữu hình trị giá 15.000 USD chưa thanh toán cho người bán, tỷ giá thực tế 23.200 VND/USD.

6. Rút TGNH thanh toán chi phí bán hàng 500 USD, chi phí tiếp khách 700 USD, tỷ giá thực tế 23.600 VND/USD

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7. Thu 5.000 USD do người mua (NV4) thanh toán bằng chuyển khoản, tỷ giá thực tế 23.500/USD.

8. Nhập kho vật liệu chính trị giá 1.000 USD, trả ngay bằng tiền mặt 500 USD. Tỷ giá thực tế 23.400 VND/USD.

9. Chuyển TGNH trả nợ người bán (NV5), tỷ giá thực tế 23.600 VND/USD.

Yêu cầu: Định khoản các nghiệp vụ kinh tế phát sinh trên.

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