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marishachu [46]
3 years ago
14

Tại một doanh nghiệp đóng và sửa chữa tàu, sản phẩm thuộc đối tượng chịu thuế GTGT, tính thuế GTGT theo PP khấu trừ. Doanh nghiệ

p nhập que hàn trực tiếp từ Công ty TNHH Kim Tín, Trong kỳ có tài liệu như sau: * Trích số dư đầu kỳ: Que hàn KT421 - 2.5: 400kg x 19.000 đồng/kg Que hàn KT421 - 3.0: 1.200kg x 19.000 đồng/kg Que hàn KT6013 - 4.0 : 500kg x 18.800 đồng/kg Que hàn GL48 -5.0: 700kg x 20.000đ/kg * Trong kỳ có các nghiệp vụ kinh tế phát sinh như sau: 1. Mua Que hàn KT421 - 2.52.000 kg nhập kho, đơn giá chưa VAT% 19.500đồng/kg, chưa thanh toán. Chi phí vận chuyển bốc dỡ 100 đồng/kg, đã thanh toán bằng tiền mặt. 2. Que hàn KT6013 - 4.0 1.500 kg nhập kho, đơn giá chưa VAT 10% 19.300 đồng/kg, chi phí trước khi nhập kho là 100 đồng/ kg, chưa thanh toán cho người bán và người bốc xếp. 3. Que hàn GL48 -5.0 500 kg nhập kho, đơn giá chưa VAT 10% 21.000 đồng/kg, chưa thanh toán. Chi phí vận chuyển là 500 đồng/kg, đã thanh toán bằng tiền mặt giúp cho Nhà cung cấp. 4. Xuất 1.600kg Que hàn KT421 - 2.5, 500kg Que hàn KT6013 - 4.0 để đóng tàu SG125 5. Xuất Que hàn KT421 - 3.0để đóng tàu SG130 là 500 kg; 50 kg sử dụng cho phân xưởng sửa chữa.
Business
1 answer:
Arada [10]3 years ago
8 0
Translation

At a shipbuilding and repair company, products are subject to VAT, and VAT is calculated according to the withholding PP. Enterprises import welding rods directly from Kim Tin Co., Ltd.

In the period, there are documents as follows: Deduction of opening balance: KT421 - 2.5 welding rod: 400kg x 19,000 VND/kg Welding rod KT421 - 3.0: 1,200kg x 19,000 VND/kg Welding rod KT6013 - 4.0 : 500kg x 18,800 VND/kg Welding rod GL48 -5.0: 700kg x 20,000 VND/kg

* During the period, there were arising economic transactions as follows:
1. Buying KT421 - 2.52 welding rod .000 kg stocked, unit price excluding VAT% 19,500 VND/kg, unpaid. The cost of loading and unloading is 100 VND/kg, paid in cash.
2. Welding rod KT6013 - 4.0 1,500 kg imported, unit price excluding VAT 10% 19,300 VND/kg, cost before warehousing is 100 VND/kg, not yet paid to seller and loader.
3. Welding rod GL48 -5.0 500 kg in stock, unit price excluding VAT 10% 21,000 VND/kg, unpaid. Shipping cost is 500 VND/kg, paid in cash for the Supplier.
4. Export 1,600kg KT421 - 2.5 welding rod, 500kg KT6013 - 4.0 welding rod for SG125 shipbuilding
5. KT421 - 3.0 welding rod for SG130 shipbuilding is 500 kg; 50 kg used for repair workshop.
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Now, the question has already clarified that the strategies in question are both focus strategies. So lets understand what each entails.

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Explanation:

The Golden Rule savings rate is referred to as the rate of savings which maximizes steady state level or growth of consumption.

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