Cng ty H kinh doanh bn l cc mt hng in t. ci thin hot ng kinh doanh, cng ty H mua thm mt vi xe vn ti vo ngy 1/4/x9 nh sau:

a. Xe vn ti 1 c gi nim yt l $15,000 v c mua thanh ton ngay bng chuyn khon ngn hng $13,900.

b. Xe vn ti 2 c gi nim yt l $20,000. Cng ty thanh ton ngay bng tin mt $2,000 v pht hnh giy n khng li sut vi mnh gi $18,000 n hn tr vo ngy 1/4/x10. Li sut th trng ca khon vay bng hnh thc giy nhn n ny l 10%. Ngoi ra, cng ty H phi thanh ton 8% chi ph mi gii cho giao dch pht hnh giy n.

c. Xe vn ti 3 c gi nim yt l $16,000. Cng ty H mua xe vn ti 4 theo hnh thc trao i mt h thng my tnh ang c ghi nhn l hng tn kho ca cng ty H. H thng my tnh ny c gi vn l $12,000 v gi bn thng thng l $15,200. Cng ty H k ton hng tn kho theo phng php k khai thng xuyn.

d. Xe vn ti 4 c gi nim yt l $14,000. Cng ty H mua xe vn ti 4 theo hnh thc trao i 1,000 c phiu cng ty H c mnh gi l $10/ c phiu v gi th trng l $14/ c phiu.

e. Cng ty H trao i mt xe vn ti c v chi thm $25,500 bng tin ly mt xe vn ti mi s 5. Xe vn ti c c gi tr cn li l $6,000 (nguyn gi $25,000 v khu hao ly k $19,000), gi tr hp l l $7,700.

Yu cu:

Lp cc bt ton nht k lin quan n vic mua xe ti 1 n 5.