DAp AN DE THI HQC pHAN TIN HQC UNG DVNG

CAO DANG CHiNH QUY (MHP: 521 0308jSTC:2)

Can 1. (5 di~m)- Tai sheet DATA xu ly cac nghiep vu sau: (2 diem)Ngay 3110112015 Lap cong thirc tinh khau tnr thue+ Dinh khoan, gan nhan dung: 0,75 diem+ Cong thirc: 1,25 di~m

=MIN(SUMIFS(DN _NDN;DN_SHTK;F96)+SUMIFS(DT_STT;DT_NT;F96)-SUMIFS(DT _STT;DT_CT;F96);SUMIFS(DN_CDN;DN_SHTK;E4)+SUMIFS(DT_STT;DT_CT;E96)-SUMIFS(DT _STT;DT_NT;E96»

- Lap cong thirc xu ly du lieu tai DATA: (1 diem)=JF($A6<>"";IF(AND(OR(AND($E6=CT _SHTKB;DT_CTN=CT_KHB);

AND($F6=CT_SHTKB;DT_CTC=CT_KHB»;DT_NCT>=NGA YDAU;DT_NCT<=NGA YCUOI);MAX(S$5 :S5)+1;"");"")

- Lap cong thtrc ghi m<)ts6 yeu du vao s6 chi ti~t thanh toan voi nguoi ban: (2 diem)+ L~pm~u s6 thea d€ cho (0,25 diem)+ Yeu du 1 (0,25 diem): L~p cong thirc ten nha cung cAp

=VLOOKUP(E3; '\\Ten may chu\SHTK\DANHMUC.xlsx'!NHACC;2;0)+ Yeu du 2 (0,5 di~m): Lap cong thirc s6 dtr d~u Icy=MAX(SUMIFS(DN _CDN;DN_SHTK;CT_SHTKB;DN_MCT;CT_KHB)+

SUMIFS(DT_ST;DT_TKC;CT_SHTKB;DT_CTC;CT_KHB;DT_NCT;"<"&NGAYDAU)-SUMIFS(DN_NDN;DN_SHTK;CT_SHTKB;DN_MCT;CT_KHB)-SUMIFS(DT _ST;DT_TKN;CT_SHTKB;DT_CTN;CT_KHB;DT_NCT;"<"&NGAYDAU);O)

+ Yeu du 3 (0,5 diem): L~p cong thirc lAys6 li~u ghi vao c<)tdi~n giai va sao chep cong thirc d~n dong 50=JF(ROW($Al)<=$A$5;INDEX(DATA;MATCH(ROW($Al);

DT_CTB;0);4);IF(ROW($Al)=$A$5+1;"T6ng cong'';IF(ROW($Al)=$A$5+2;"s6 dtr cu6i k)''';'''')))

+ Yeu du 4 (0,5 di~m): L~p cong thirc lAys6 lieu ghi vao c<)ts6 pMt sinh ben Co va sao chep cong thUc d~ndong 50

=IF(ROW($Al)<=$A$5;IF(INDEX(DATA;MATCH(ROW($Al);DT_CTB;0);6)=CT_SHTKB;INDEX(DATA;MATCH(ROW($Al);DT CTB

THUD_THUDBDl_A-Q TRANG 2/1-MD:15042015006

----~.-----------------~======~------~~~~----~~----~~~~~~~

L~p cong thirc tinh rang buoc thea dong va cQt:0,25di~mLap cong thirc ham muc tieu:0,5 di~mDira tham s6 vao hQp Solver va

Cau 3. (2,5 diSm)+ Tom tit s6 li~u bai toan: 0,5 diem+Dinh dang dfr lieu: 0,25 di~m+ Tinh dong ti€n cua dir an: 0,5 di~m+ Tinh hieu quaduan bang NPV dung 0,5 di~m+ Tinh hieu quaduan bang IRR dung 0,5 diem+K€t luan bai toan: 0,25 di~m

32

THUD_THUDBDl_A-Q TRANG 3/1-MD:15042015006

DAp AN DE THI HQC PHAN TIN HQC UNG D1)NGCADDANG CHiNH QUY (MHP: 521 0308;STC:2)

Cau 1. (5 di€m)- Tai sheet DATA xu ly cac nghiep vu sau: (2 di~m)Ngay 31101/2015L~p cong thirc tinh trich BHXH, BHYT, BHTN va KPCD theo tY l~ quy dinh tinh vao chi phi+ Dinh khoan, gin nhan dung: 0,75 di~m+ Cong thirc: 1,25 di~m

=SUMIFS(STBH;NBH;E96;CBH; "334")*IF(F96="3382";2%;IF(F96="3383";18%;IF(F96=13384";3%;1%»)

- L~p cong thirc xu ly dfr lieu tai DATA: (1 di~m)+ Ki~m tra dong: (0,25 diem)

=IF(B6<>"I;IF(OR(B6<>B5;E6<>E5;F6<>F5);MAX(L5:$L$5)+ 1;L5);"II)+ T6ng h9'Ptien: (0,25 di~m)

=IF(B6<>"";SUMIFS(DT_ST;DT_NKC1;L6);"I)+ Chon dong ghi s6 cai: (0,5 di~m)

=IF($A6<>"I1;IF(AND(OR($E6=SC_SHTK;$F6=SC_SHTK);$L6<>$L5;DT_NCT>=NGAYDAU;DT_NCT<=NGA YCUOI);MAX(O$5:05)+ 1;"");"")

- L~p cong thirc ghi mot s6 yeu cftuvao s6 cai tien mat: (2 di~m)+ L~pm~u s6 theo d~ cho (0,25 diem)+ Yeu du 1 (0,25 di~m): L~p cong thirc ten tai khoan

=VLOOKUP(SC_SHTK;'\\Ten may chU\SHTK\SHTK.xlsx'!SHTK;2;0)+ Yeu du 2 (0,5 diem): L~p cong thirc s6 du d~u Icy

=MAX(SUMIFS(DN _NDN;DN_SHTK;SC_SHTK)+SUMIFS(DT_ST;DT_TKN;SC_SHTK;DT_NCT;"<"&NGA YDAU)­SUMIFS(DN_CDN;DN_SHTK;SC_SHTK)­SUMIFS(DT_ST;DT_TKC;SC_SHTK;DT_NCT;"<"&NGAYDAU);O)

+ Yeu du 3 (0,5 di~m): Lap cong tlnrc l~y s6 li~u ghi vao C9tclnrng tU s6 va sao chep cong thirc dSn dong 50=IF(ROW($Al)<=$A$5;INDEX(DATA;

MATCH(ROW($Al );DT_SOCAI;0);B$8);"I1)+ Yeu du 4 (0,5 di~m): Lap cong thUc l~y s6li~u ghi vao C9ts6 ti~n ben C6 va sao chep cong thuc dSndong 50=IF(ROW($Al)<=$A$5;IF(INDEX(DATA;MATCH(ROW($Al);

DT_SOCAI;0);6)=SC_SHTK;INDEX(DATA;MATCH(ROW($Al);DT_SOCAI;O);13);O);IF(ROW($Al )<=$A$5+ 1;IF($A$5>0;

S :G$1 ~~~9~-F~9~-F~$19~~~::§l~~~~~:]

THUD THUDBDI A-O TRANG 2/1-MD:15042015007

Cau 2. (2,5 di~m)

Rate 0.60%Nper 12Pmt (3,000,000)Pv (20,000,000)Type 1FV 58,923,840

a. Lap mo hinh (0.5 diem)b. Dung ham FV d~ tfnh (0.75 diem)c. Tinh dung k~t qua (0.75 di~m)d. K~t luan: Sau 12 thang thu nhan diroc 58.923.840 d6ng. (0.5 diem)

- L~p cong thirc tinh HMT: 0,5 di~m- Lap cong thirc tinh v~ trai: 0,25 di~m+ Dira tham s6vao Solver va

THUD THUDBDI A-O TRANG 3/1-MD:15042015007

DAP ANDE THI HQC PHAN TIN HQC UNG Dl)NGCAODANGCHiNH QUY (MHP: 521 0308;STC:2)

31 2

- Lap mo hlnh: 0,5 di€m- Lap cong thirc tinh dong ti€n:O,5diem

thirc tinh ti suM hoan van nQihQcua

qua dung: 0,25 di€m- K€t lu~n: 0,25 di€mCan 2. (5 di~m)- Tai sheet DATA xu ly cac nghiep vu sau: (2 diem)Ngay 3110112015Lap cong thirc tinh khau tnr thu€+ Dinh khoan, gan nhan dung: 0,75 diem+ Cong thirc: 1,25 di€m

=SUMIFS(STBH·NBH·E96·CBH·"334"), , , ,*IF(F96="3382";2%;IF(F96="3383";18%;IF(F96="3384";3%;I%»)

- Lap cong thirc xu ly dfr lieu tai DATA: (1 diem)=IF($A6<>" ";IF(AND(OR(AND($E6=CT_SHTKM;DT_CTN=CT_KHM);

AND($F6=CT_SHTKM;DT_CTC=CT_KHM»;DT _NCT>=NGAYDAU;DT_NCT<=NGAYCUOI);MAX(R$5:R5)+I;"");"")

- L~p cong thirc ghi mot s&yeu cAuvao s6 chi ti€t thanh toan voi ngiroi mua: (2 di€m)+ Lap mftu s6 theo d€ cho (0,25 diem)+ Yeu cAu1 (0,25 diem): L~p cong thirc ten khach hang

=VLOOKUP(E3; '\\Ten may chu\SHTK\DANHMUC.xlsx'!KHACHHANG;2;0)+ Yeu cAu2 (0,5 diem): Lap cong thirc s6 du dAuIcy

=MAX(SUMIFS(DN _NDN;DN_SHTK;CT_SHTKM;DN_MCT;CT_KHM)+SUMIFS(DT_ST;DT_TKN;CT_SHTKM;DT_CTN;CT_KHM;DT_NCT;"<"&NGAYDAU)-SUMIFS(DN_CDN;DN_SHTK;CT_SHTKM;DN_MCT;CT_KHM)-SUMIFS(DT _ST;DT_TKC;CT_SHTKM;DT_CTC;CT_KHM;DT_NCT;" <"&NGAYDAU);O)

+ Yeu cAu3 (0,5 diem): L~p cong thuc lfiy s6 lieu ghi vao CQtUtikhoan d&iirng va sao chep cong thircd€n dong 50

=IF(ROW($Al)<=$A$5;INDEX(DATA;MATCH(ROW($Al);DT_CTM;0);IF(INDEX(DATA;MATCH(ROW($Al);

THUD THUDBDI A-O TRANG 211-MD:15042015008

DT_CTM;0);5)=CT _SHTKM;6;5)); "")+ Yeu ,du 4 (0,5 diem): L~p cong thirc l~y s6 li~u ghi van cQt s6 phat sinh ben Co va sao chep congthirc den dong 50

=IF(ROW($Al)<=$A$5;IF(INDEX(DATA;MATCH(ROW($Al);DT_CTM;0);5)=CT_SHTKM;INDEX(DATA;MATCH(ROW($Al);DT CTM;0);7);0);IF(ROW($Al )=$A$5+ 1;SUM(F$S:FSl;"':2l

W!R_._ii!.Wi.__~_ii!__Wi_W!R FT~rm __.::~~, =-=~~ <;;~~TIET ~~';!~~~_':~Ll'<G~~~~. ==:=~-=-=-=: -; .__i l\t::iI KH:fICH01 ; TeD.KH:~D.IIY NgQCTl"I.J.Dg

. ; Tir Dgay01101J201.5f o&. Dgay ~1/12/201S .

RhisA s6 Nri", CoNgay thang Cbt'"rngtil'

TKEltr S6_l2_bat sinh se duNq Co Nq

1.50.000.000511 80.000.000 230.000.0003331 8.000.000 238.000.000511 70.000.000 308.000.0003331 7.000.000 315.000.000112 300.000.000 15.000.000112 77.000.000511 500.000.000 438.000.0003331 SO.OOO.OOO 488.000,000112 300.000.000 188.000.000

715.000.000 677.000.000188.000.000

S6 du dAu IcY0110112015PXO) 01/011201:5Xuat.ban 10han_g_01/01/2015PXOI 01/01/2015 Thu'@;GTGT10/011201~PX03 10/0112015Doanh thu bAnbil~10/0112015 PX03 10/011201.5 Thu€:GTOT dAura12/0112015BCDI 12/01/2015 Kh8.ch]lalla dlit trt.rOctien hima.16/0112015PTOI 16101J201~'Ibn tie:.lban hang2710112015PX05 27/0112015 Doanh tim ball biw___g_27/01/2015PXOS 27/011'2015Thuoe!OTOT28/0112015BC03 28/01/201!'iTbu tim ban han.

T6ng c.Qug

62.000.000

56 du cuOik"9

Cau 3. (2,5 di~m)L~pmo hinh (nhap li~u):0,5 di€m

L~p cong thirc tinh rang buoc thea dong va cQt:O,25diemL~p cong thirc ham muc tieu:O,5di€mDira tham s6 van Solver va

K€t lu~n bai tmin:O,25di€m

THUD THUDBDI A-O TRANG 3/1-MD:1504201500S

nAP AN DE TID HQC pHAN TIN HQC UNG Dl)NGCAD DANGCHINH QUY (MHP: 521 0308;STC:2)

Cau 1. (2,5 di~m)Lap mo hinh bai toan nhir sau: 1 di~m

'K~-ho-;;;-h-b~i!~s_;__-=-~~:~:-'-::====::::!-2~3O_-~~~_Ph~----1: :. !,

Phan tich DVT/cJoi Djnhm:uc TIi giachi tiC~u

Doanh thu El6ng 55,000 676,500,000Gia von El6ng 30,000 369,000,000Luong El6ng 4,500 55,350,000Qmin IY phi El6ng 3,000 36,900,000Eli~, mroc El6ng 900 11,070,000Lai - L6 El6ng 204,180,000Thu~TN 0/0 5% 10,209,000THUNHAP El6nJ:!; 193,971,000

a. D~ dat doanh thu 500.000.000 d6ng thi gia ban phai la 81.190 d6ng: 0,75 diem

,Phantich 'E)VTla61 'E)!nh IUUC Tr! giachi tien

Doanhthu £>6ng 81,190 998,635,789G-ia v6n £>6ng 30,000 369,000,000Luong £>6ng 4,500 55,350,000IQUBn l:Y phi £>6ng 3,000 36,900,000£>i~, nuoc £>6ng 900 11,070,000Lai - L6 £>6ng 526,315,789T1:lU~TN 0/0 50/0 26,315,789THU~ £>6ng 500,000,000

b. N~u khong tang gia ban, d~ dat doanh thu 500.000.000 d6ng thi san hrong ban phai la: 31.706 san pham. 0,75di~m

Phan tich IlVT/dol Iljnhmuc Trf giachi tien

Doanh tim 1l6m!; 55,000 1,743,817,375Gia v6n £>6ng; 30,000 951,173,114Luong £>6nl>; 4,500 142,675,967QuanlY phi £>6n2 3,000 95,117,311Eli~, mroc £>6nl>; 900 28,535,193LiIi-L6 £>6n2 526,315,789Thu~"IN % 5% 26,315,789THUNHiU> El6nl!; 500,000,000

Cau 2. (2,5 di€m)+Xac dinh gia tri cua cac tham s5 dung: 0,75 di~m+Dinh dang dfr lieu: 0,5 di~m+ Tinh s5 ti6n dung: 1 di€m+K~tt lu~ bai to<ln:0,25 di~m

THUD_THUDBD l_A-Q TRANG 2/1-MD:15042015009

Cau 3. (5 diSm)- T<;I.i sheet DATA xir 1y cac nghiep vu sau: (2 diem)Ngay 31101120 15 L~p cong tlurc tinh trfch BHXH, BHYT, BHTN va KPCD thea ty l~ quy dinh tinh vao chi phi+ Dinh khoan, gan nhan dung: 0,75 di~l1l+ Cong tlnrc: 1,25 diem

=SUMIFS(STBH;NBH;E96;CBH; "334")*IF(F96="3382";2%;IF(F96="3383"; 18%;IF(F96="3384";3%; 1%»)

- Lap cong thirc xu 1y dfr li~u tai DATA: (l diem)=IF($A6<>'''';IF(AND(OR($E6=SQ_ SHTK;$F6=SQ_ SHTK);

DT_NCT>=NGA YDAU;DT_NCT<=NGAYCUOI);MAX(Q$5:Q5)+ 1;"");"")

- L~p cong tlurc ghi mOt s6 yeu c~u vao s6 quy ti~n gill ngan hang: (2 di6l1l)+ Up l1l~Us6 thea d~ cho (0,25 diSl1l)+Yeu c§u 1 (0,25 diSm): L~p cong thirc ten tai khoan

=VLOOKUP(SQ_SHTK;'\\Ten may chu\SHTK\SHTK.xlsx'!SHTK;2;0)+Yeu cau 2 (0,5 diem): L~p cong thirc s6 dtr d~u ky

=MAX(SUMIFS(DN _NDN ;DN_SHTK;SQ_ SHTK)+SUMIFS(DT_ST;DT_TKN;SQ_SHTK;DT_NCT;"<"&NGAYDAU)­SUMIFS(DN _CDN;DN_ SHTK;SQ_ SHTK)­SUMIFS(DT_ST;DT_TKC;SQ_SHTK;DT_NCT;"<"&NGAYDAU);O)

+Yeu cftu 3 (0,5 diSl1l): L~p cong tlnrc liy s6li~u ghi vao c<)tchung illben Tim va sao chep cong thirc dSn dong 50=IF(ROW($Al)<=$A$5;IF(lNDEX(DATA;MATCH(ROW($Al);

DT_SOQUY;0);5)=SQ_SHTK;INDEX(DATA;MATCH(ROW($Al);DT_SOQUY;0);2);"");"")

+Yeu cftu 4 (0,5 diem): Lap cong tlnrc liy s61i~u ghi vao c<)ts6 ti~n ben Thu va sao cllep cong tMc dSn dong 50=IF(ROW($Al)<=$A$5;IF(INDEX(DATA;MATCH(ROW($Al);

DT_SOQUY;0);5)=SQ_SHTK;INDEX(DATA;MATCH(ROW($Al);DT _SOQUY;O);7);0);IF(ROW($Al )<=$A$5+ 1;IF($A$5>0; SUM(F9:F$ 10);0);""»

THUD THUDBDI A-Q- - TRANG 311-MD:15042015009

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