Bài 1: (ĐVT: Triệu đồng) Tại doanh nghiệp K có tình hình xuất nhập kho được kế toán ghi nhận như sau:
Số dư đầu kì: TK 152: 600 (3000kg).
Trong kỳ, DN có phát sinh các nghiệp vụ kinh tế như sau:
1. Ngày 1/8, mua 5000kg NVL về nhập kho, đơn giá 320.000đ/kg, VAT 10%. Chi phí vận chuyển hàng về nhập kho là 5.5 đã bao gồm VAT 10%, trả bằng tiền tạm ứng. DN được giảm giá 3%.
2. Ngày 7/8, mua 8000kg NVL nhập kho, đơn giá 310.00đ/kg, VAT 10%. Chi phí vận chuyển hàng về nhập kho là 4, VAT 5%, trả bằng tiền mặt. DN được hưởng chiết khấu thương mại 5% do mua số lượng lớn và trừ vào nợ.
3. Ngày 10/8 xuất 8000kg NVL dùng để trực tiếp sx sản phẩm.
4. Ngày 16/8 mua 2000kg NVL với tổng giá trị thanh toán là 648, VAT 10%, thanh toán 50% bằng TGNH.
5. Ngày 22/8 xuất 4000kg NVL dùng để trực tiếp sx sản phẩm.
6. Ngày 28/8 xuất 5000kg NVL, trong đó 1500kg dùng cho phân xưởng trực tiếp sx sản phẩm, 1500kg dùng cho bộ phận bán hàng, còn lại là bộ phận QLDN.
Yêu cầu:
1. Xác định trị giá xuất kho trong tháng theo phương pháp bình quân gia quyền cuối kì.

Usatestprep 1) how might an article with the same information as this passage be used for a different purpose by a different author? a) the author of the new article might be celebrating the great variety and richness of the english language. b) the author of the new article might be demonstrating how travel affects the integration of new words into a language. c) the author of the new article might be trying to educate readers about how many foreign words are in the english language. d) the author of the new article might be arguing that the english language is being corrupted by the influence of foreign languages. reactivate 2) from steal this book, by abbie hoffman pay phones you can make a local 10 cent call for 2 cents by spitting on the pennies and dropping them in the nickel slot. as soon as they are about to hit the trigger mechanism, bang the coin-return button. another way is to spin the pennies counter-clockwise into the nickel slot. hold the penny in the slot with your finger and snap it spinning with a key or other flat object. both systems take a certain knack, but once you've perfected the technique, you'll always have it in your survival kit. if two cents is too much, how about a call for 1 penny? cut a 1/4 strip off the telephone book cover. insert the cardboard strip into the dime slot as far as it will go. drop a penny in the nickel slot until it catches in the mechanism (spinning will ). then slowly pull the strip out until you hear the dial tone. in the first paragraph of "steal this book," the term "technique" can best be defined as a) style of clothing b) necessary routine c) emotional control d) method of movement 3) which word or phrase from this article would a reader most likely be able to define without knowing the language from which it derived? a) parka b) regatta c) flamenco d) bon chance 4) which of these is true about the phrase bon chance? a) it means “good luck.” b) it means “boat race.” c) it comes from germany. d) it comes from england. 5) from steal this book, by abbie hoffman pay phones you can make a local 10 cent call for 2 cents by spitting on the pennies and dropping them in the nickel slot. as soon as they are about to hit the trigger mechanism, bang the coin-return button. another way is to spin the pennies counter-clockwise into the nickel slot. hold the penny in the slot with your finger and snap it spinning with a key or other flat object. both systems take a certain knack, but once you've perfected the technique, you'll always have it in your survival kit. if two cents is too much, how about a call for 1 penny? cut a 1/4 strip off the telephone book cover. insert the cardboard strip into the dime slot as far as it will go. drop a penny in the nickel slot until it catches in the mechanism (spinning will ). then slowly pull the strip out until you hear the dial tone. the tricks discussed in this passage from steal this book would not be of any if a) you have no dimes, only pennies. b) you have no pennies, only quarters. c) you have only two pennies. d) you have only one penny. 6)