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Bai tap CCHN ke toan APC mon Tai chinh va Quan ly Tai chinh nang cao nam 2020
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duan (IV06727701)



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De giup cac ban on thi chung chi ke toan vien nam 2020 dat hieu qua, TACA xin gui ban bai tap CCHN ke toan APC mon Tai chinh va Quan ly Tai chinh nang cao 2020 co dap an:




Bai 1: Neu su khac biet giua 2 phuong phap tham dinh bang NPV va IRR. Doi voi cac du an loai tru/xung khac, khi co su mau thuan giua NPV va IRR thi giai quyet nhu the nao? Lay 01 vi du minh hoa.

Bai 2: Tai sao doi khi nha quan ly lai khong hanh dong vi muc tieu cua chu so huu? Neu 02 vi du ve bieu hien cua viec nha quan ly khong hanh dong vi muc tieu cua chu so huu. Theo anh/chi, co nhung cach nao de dam bao nha quan ly hanh dong vi loi ich cua chu so huu? Tai Sao noi nguy co bi thau tom thu dich khien cho nha quan ly gan bo voi loi ich cua co dong hon?

Bai 3: Gia su ban thu thap duoc cac thong tin ve ty suat sinh loi cua 3 loai co phieu niem yet gom: S, H va R tuong ung voi 3 trang thai cua nen kinh te.
Yeu cau:
1.Tinh ty suat sinh loi ky vong va do lech chuan cua cac co phieu S. L1. R.
2. Xac dinh ty suat sinh loi ky vong va do lech chuan cua:
– Danh muc dau tu A co cau truc gom 40% von dau tu vao co phieu S va 60% von dau tu vao co phieu H.
– Danh muc dau tu co cau truc gom 30% von dau tu vao co phieu H va 70% von dau tu vao co phieu R.
3. Cho biet danh muc nao trong hai danh muc dau tu A va B ke tren rui ro hon, vi sao?

Xem thêm: https://thuechuyensau.com/tai-lieu-on-thi-chung-chi-ke-toan-vien/

Bai 4:
Doanh nghiep ABC du dinh mua va lap dat mot day chuyen san xuat san pham X voi gia tri 2 ty dong, du kien su dung trong vong 4 nam (sau 4 nam khong co gia tri thu hoi). Du kien doanh thu nhan duoc hang nam tu day chuyen la 1,2 ty dong va khong thay doi trong suot thoi gian su dung.
– Chi phi co dinh hang nam (khong bao gom khau hao tai san co dinh) la 100 trieu dong, chi phi bien doi la 40% doanh thu hang nam.
– Doanh nghiep ABC khau hao theo phuong phap duong thang, thoi gian su dung – huu ich la 4 nam. Muc thue thu nhap doanh nghiep la 20%/nam, nop vao nam phat sinh thu nhap chiu thue. Chi phi su dung von cua doanh nghiep ABC la 9%,
Bang phuong phap ty suat sinh loi noi bo (IRR), doanh nghiep ABC co nen quyet dinh dau tu day chuyen san xuat san pham X hay khong, vi sao?

Bai 5: Mot cong ty chuyen san xuat kinh doanh loai san pham X, co tai lieu sau:
Nam bao cao
1. So san pham tieu thu trong nam la 50.000 san pham voi gia ban chua co thue la 14.000 dong/san pham.
2. So von kinh doanh binh quan trong nam 800 trieu dong, trong do von luu dong binh quan: 175 trieu dong
3. Chi phi san xuat kinh doanh trong nam:
4. Tong chi phi co dinh kinh doanh (khong bao gom lai vay) la 140 trieu dong.
5. Chi phi bien doi cho mot san pham bang 60% gia ban chua co thue
6. He so no binh quan trong nam la 40% von kinh doanh. So lai vay von kinh doanh phai tra trong nam la 32 trieu dong.

Nam ke hoach:
1. Dau nam hoan thanh viec dau tu doi moi day chuyen cong nghe. Voi viec dau tu nhu vay, du tinh co nhung thay doi so voi nam bao cao:
2. viec dau tu lam cho tong chi phi co dinh kinh doanh (khong bao gom lai vay) tang them 70 trieu dong, nhung chi phi bien doi cho mot san pham co the giam duoc 1.400 dong.
3. Du tinh gia ban chua co thue giam bot 1.400 dong/san pham va do vay, so san pham tieu thu co the tang them 50% so voi nam bao cao.
4. He so no binh quan trong nam la 48%, do lai suat giam nen so lai vay von kinh doanh phai tra trong nam la 42,35 trieu dong.
5. Du kien tang toc do chu chuyen von luu dong them 1 vong so voi nam bao cao.
6. Von co dinh binh quan trong nam: 861 trieu dong.

Yeu cau:
1, Hay xac dinh ty suat loi nhuan von chu so huu nam bao cao va nam ke hoach?
2, Xac dinh hieu suat su dung von luu dong nam ke hoach qua cac chi tieu: So vong quay, ky luan chuyen va so von luu dong co the tiet kiem duoc so voi nam bao cao?
3, Neu dat duoc ty suat loi nhuan von chu so huu nhu nam bao cao thi nam ke hoach can san xuat tieu thu bao nhieu san pham?
Biet rang: Cong ty phai nop thue thu nhap voi thue suat 20%

dap an: https://thuechuyensau.com/dap-an-bai-tap-cchn-ke-toan-apc-mon-tai-chinh/ và tao lieu on thi chung chi hanh nghe ke toán: https://thuechuyensau.com/

This message was edited 1 time. Last update was at 28/02/2020 10:09:05

 
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