THAMKHAO - VN 7836 Luan Van To Chuc Ke Toan Tai San Co Dinh Tai Cong Ty Co Phan Xay Dung Nam Ninh

Lun vn T chc k ton ti sn c nh ti cng ty c phn xy dng Nam Ninh
Hoc vien Tili chinb
Lin
NOIDAU
M6i hinh thai kinh te - xli hoi co mot phuong thirc san xuat nhat dinh. Cac phirong tlnrc san xuat trong lich sir thay the hin nhau mot each tat yeu khach quan bang cac cuoc each mang xli hoi. Phuong tlnrc san xuat sau bao gio cling tien bo hon phirong tlurc san xuat tnroc nhirng du
a phuong
thuc san xuat nao cling khong
th~ thieu cac yeu to: lire Iuong lao dong, doi urong lao dong va nr lieu lao dong. Dac biet la trong hrc hrong san xuat khong th~ khong co yen to: Ttr lieu lao dong, Tai san co dinh Ia mot trong nhimg yeu to lam nen tu lieu lao dong, no co vi tri het sire quan trong trong san xuat kinh doanh. Va vi the d~ danh gia nhiing biroc nhay trong cac phirong thirc san xuat ngiroi ta thirong can err vao str phat trien ella khoa hoc cong nghe, trinh d ky thuat cua may moe thiet bi va phirong tien san xuat hay noi mot each khac la s1,ip' hat trien cua tai san co dinh,
Biroc sang the ky 21 voi rnuc tieu la mo elm va hoi nhap: Nen kinh te ruroc ta
gap phai nhieu kho khan, no doi hoi m6i doanh nghiep phai tim moi plurong phap d~ dirng vfrng, ton tai va phat tri~n trong nen kinh te thi tnrong va hoi nhap quoc teo Muon Hun duoc dieu do m6i doanh nghiep can phai khong ngirng cai tien mat hang, nang cao chat hrong san pham, tang doanh Ioi va sue canh tranh vai cac doanh nghiep khac, D~ dat diroc nhtrng muc tieu do, cac doanh nghiep can phai het sire quan tam toi tinh hlnh trang bi,
Slr dung TSCD cling nhu can quan ly chat
che va khong ngirng nang cao chat hrong may moe thiet bi. Vi tat san co dinh la mot b phan quan trong, chiem ty trong
Ian
trong tong von diu tu cua cac doanh
nghiep san xuat nhat la doi voi doanh nghiep hoat dong trong Iinh vue xay Hlp. La mot dieu kien dn thiet d~ giam nhy suc lao dng, nang cao nang suat lao dng va chat luqng san ph~m, d~c bit la khi khoa hQc dli tra thanh llfc luqng san xuat twc tiep nhu ngay nay thl vai tIO cua tai san co d~nh (TSCD) dng the hi~n r6 hon. Vi~c
rna rng
quy mo TSCD, gop phin tang
wang
hi~u qua cua qua trinh cao va nhat
san xuat kinh doanh la moi quan tam chung cua doanh nghi~p trong tO~ll1b(> nen kinh te quoc dan. Dieu do d~t ra cho yeu du quan 1y ngay dng thiet phcll t6 chuc tot cong tac ke toan TSCD tIong m6i doanh nghi.~p. T6 chuc tot cong tac ke toan TSCD co y nghla quan trQng trong vi~c quan 1y, sir dl,lng TSCD gop phin pMt tri~n san xuat, h~ gia thanh san ph~m thu hoi nhanh chong von dau tu d~
rna rng
san xuat, d6i moi TSCD Vi v~y cong tac h~ch to an
Chuyen de'tht!c t(tp
- 1-
Sinh vien: NguyEn Thf Vit Ha
Hoc vien Tili chinb
TSCD luon dat ra nhieu cau hoi cho cac nha quan ly tai Cong ty
c6 phan xay
dung Nam Ninh lam the nao d~ quan ly sir dung co hieu qua TSCD hien co. Da co nhieu y kien diroc dira ra ban luan, nhieu giai phap da diroc nghien ciru va to ra co hieu qua nhat dinh. Tuy nhien khong phai da het nhirng ton tai, vuong mac doi hoi cac nha quan ly tai cong ty tiep tuc tlrn fa phuong huang nharn hoan thien han. Nhan tlnrc duoc tam quan trong cua cong tac ke toan TSCD nhir vay, xuat phat tir yeu cau cua cong tac thirc tap, qua thai gian thirc tap va tim hinh thirc te cong tac ke toan tai Cong ty tlnrc va ly luan diroc trang bi trong nha tnrong, dong thai voi sir huang tinh ella thay giao: Tien
hieu tinh
c6 phan Xay dung N am Ninh, voi kien
dan nhiet
sy NGUYEN vu
VI~T em da Iva chon, di vao nghien
ciru va hoan thanh chuyen d6 tot nghiep cua mmh voi mlnh.
de tai: "T6 chuc kl toan
TSCD tai Cong ty C6 phdn Xay dung Nam Ninh" cho chuyen d6 thirc tap cua
Ket cau ella chuyen d6 ngoai phan rna dau, muc luc, ket luan, gorn 3 chuang:
Clurong I: Ly luan nghiep dung Nam Ninh Chuong III: Mt)t cong
CO'
ban ve
ke
toan TSCD trong
doanh
Chrrong II: Thuc trang ve to chirc
ke toan
TSCD tai ceng ty co phan Xay
so y
kien nham hoan thien cong tac
ke
toan TSCD tai
ty co phan Xay dung Nam Ninh

Em xin chan thanh cam an sir huang
dan
nhiet tlnh ella thay giao: Tien sy
NGUYEN
vu
VI~T, Ban Giam doc cong ty, cac phong ban va can bo , nhan
vien phong Ke to an cua cong ty da giup dB, huang dan, chi bao va cung cap
nhirng tai lieu
quy gia giup em nghien ciru va hoan thanh chuyen d6 ella mlnh. Em
sir
mong muon nhan diroc
gop y chan thanh cua cac thay co d~ b6 sung nhung
thieu sot eho ehuyen d6 eila em dugc hoan thi~n han,
Nam Dinh, thang 6 ndm 2008 Sinh vien th1,l'chi~n
NGUYEN TH~ VI~T HA

- 2-
Hoc vien Tili chinb
CHUONG I:
LY LU!N co BAN VE KE ToAN TAl SAN CO D~NH TRONG DOANH NGHI~P
1.1.
TAl SAN CO D~NHvA SlJ CAN THllh PHAI 1'6 CHUC KE ToliN
TSCD TRONG DOANHNG~P

1.1.1.
Khai niem, vl tri, vai tro ella TSCD trong san xuat kinh doanh
Khai niem tai san c6 dinh. Theo chuan mire ke' roan Viet Nam s6 03 va 04 ban hanh thea quyet dinh so 149/2001/QD-BTC ngay 31/12/2001 cua B(> tnrong bo tai chfnh va Quyet dinh s6 206/QD-BTC ngay 12/12/2003 cua B(> Tai chfnh thl khai niem ve TSCD: Tai san c6 dinh La nhtrng tai san co hlnh thai vat chat C1;l th~ va ciing co th~ chi ton tai duoi hlnh thai gia tri diroc sir dung d~ thuc hien mot chirc nang hoac mot s6 chirc nang nhat dinh trong qua trinh hoat dong cua doanh nghiep, Co gia tri Ion va sir dung diroc trong thai gian dai va phai La nhtrng tai san thoa man dong thai 4 tieu chuan sau: - Chac chan thu diroc Ioi Ich kinh te' trong wong lai tit viec sir dung tai san do. - Nguyen gia tai san phai duoc xac dinh mot each dang tin cay - Thai gian sir dung uoc tinh tren 1 nam - Co du tieu chuan gia tri thea quy dinh hien hanh (10.000.000 dong tro len). V! tri, vai tro, cua TSCD trong san xuat kinh doanh. Trong lich sir phat trien cua nhan loai, cac cuoc each rnang cong nghiep deu huang toi va dat diroc muc tieu La d6i moi ve co sO'vat chat ky thuat cho qua trinh san xuat. Hien nay, cung voi
sir
phat trien cua nen san xuat xa hoi va
su tien bo nhanh chong ella khoa hoc, ky thuat, TSCD trong nen kinh te qu6c dan va trong cac doanh nghiep khong ngirng duoc d6i moi, hien dai boa va tang nhanh chong ve s6 Iuong, chat luong gop phan quan trong van viec nang cao nang suat lao dong va chat hrong san pham, Dong thai no cling tM hien
Chuyen de'tht!c tap -3Sinh vien: NguyEn Thi Vit Ha
Hoc vien Tili chinb
mot each chinh xac cao ve nang luc va trlnh do trang bi co
sa vat chat ky thuat
cua moi doanh nghiep. Doanh nghiep nao trang bi TSCD dong bo, chat hrong va co cong nghe cao, nhat dinh doanh nghiep do se thanh cong trong viec san xuat ra san pham co mau rna, chat Iuong, gia tri phu hop voi nguoi tieu dung va dieu do co nghia la no quyet dinh sir ton tai va phat trien cua doanh nghiep. Hon nita, TSCD con 13. mot trong 3 yeu to cua qua trinh SXKD, Ia mot bo phan cua nr lieu san xuat, giu vai tro la nr lieu lao dong chu yeu trong qua trlnh hoat dong SXKD va dUQ'Ccoi la co quan nhirng th~ hien trinh do trang bi co
sa vat
chat ky thuat co vai tro d~c biet
trong, No con la mot bo phan cua tong tai san trong doanh nghiep, khong
sa vat chat,
ky thuat rna no con th~ hien
tinh hinh tai chinh cua doanh nghiep khi xem xet trong moi quan he voi cac chi tieu khac cau thanh len tai san.
1.1.2. Dac di~m va yeu cau quan
ly TSCD
* Dac diem
chung cua TSCD la:
- Tham gia vao nhieu chu ky SXKD rna van giu nguyen duoc hinh thai vat chat ban dau cho den khi hu hong phai loai bo ra khoi qua trinh san xuat. - Gia tri cua TSCD bi hao mon dan va chuyen dich tung phan vao gia tri san
pharn.
"Yeu cau quan Iy: Xuat phat tu hai d~c di~m tren doi hoi c6ng tac quan than trong, chat che cii ve m~t hien vat Ian gia tri: Ve' ma: hien Vf;U: Doanh nghiep phai quan ly TSCD thea tirng dia diem SIT dung, thea tung loai, tirng nhorn trong suot thai gian sir dung. Co nghia la, can phai quan ly tir khi dau ttr, xay dung hoan thanh, mua sam, SIT dung TSCD cho den khi TSCD khong S11 dung duoc nita, can tien hanh thanh ly, nhtrong ban. Ve' ma: gia tri: DN phai thea doi, quan ly nguyen gia va gia tri con lai cua
Jy TSCD phai
het sire
- 4-
Hoc vien Tili chinb
TSCD. Dong thai phai quan thoat v6n dau tir. 1.1.3. Y nghia TSCD: va nhiem
ly
chat che tmh hmh hao rnon, viec thu h6i von
dau trr ban dau d~ tai san xuat TSCD moi, bao dam thu hoi day du, tranh that
vu ella
Ke
toan
TSCD la bo phan chu yeu cua
CO'
sa vat chat, ky thuat cua doanh nghiep,
chiern ty trong 100 trong toan b v6n san xuat kinh doanh cua doanh nghiep. Viec trang bi, su dung TSCD anh huang true tiep va quan trong den hieu qua va chat IUQ'l1gSXKO cua doanh nghiep, D~ co diroc nhtrng thong tin htru Ich nham phuc vu t6t cho cong tac quan thuc hien t6t cac nhiern vu sau: - T6 chirc ghi chep, phan anh tong hop s6 lieu mot each chinh xac, day du, kip thai v~ s6 hrong, hien trang va gia tri TSCD hien co, tfnh tang giarn va di chuyen TSCD trong noi bo ON, viec hlnh thanh va thu hdi cac khoan dau nr , mua sam bao quan, su dung TSCD
ly,
su dung TSCD ke' toan TSCD phai
a ON.
- Phan anh kip thai gia tri hao mon TSCD trong qua trinh su dung cling nhu trong viec tinh roan, phan b6 chfnh xac s6 khau hao va chi phi SXKO trong ky. - Tham gia lap ke' hoach sua chua va du toan chi phi sua chua TSCD, kiern tra viec thuc hien ke hoach va du toan chi phi sua chua TSCD cling nhir phan anh chinh xac chi phi thirc te v~ sua chua TSCD. - Tham gia kiern ke, kiern tra dinh ky hay bat tbuong TSCD va danh gia lai TSCD khi can thiet, t6 chirc phan tich tlnh hlnh bao quan va siXdung TSCD
a
DN. Nhir vay, t6 chtrc ke toan TSCD la mot dieu khong th~ thieu d6i voi bat ky mot ON nao. T6 chtrc ke roan TSCD t6t se gop phan giup cho ON ghi chep ke toan, lap bao cao tai chfnh v~ TSCD mot each thong nhat, day du; giup cac ke roan vien nam diroc nhiern vu cua mlnh cling nhu giup cho cac kiern toan vien, nguoi quan
ly giam
sat va d~ dang danh gia chung v~ tlnh hlnh TSCD cua ON.
- 5Sinh vien: NguyEn Thf Vit Ha
Hoc vien Tili chinb
1.2. TO CHU'C
KE ToliN
TSCD TRONG DOANH NGHI:P
1.2.1. Phan loai TSCD, danh gia TSCD: 1.2.1.1. Phan loai TSCD
De t6 chirc tot cong tac ke' toan TSCD can tien hanh phan Ioai TSCD thee cac tieu tlnrc nhat dinh nham thuan tien cho qua trlnh quan ly, bao quan tirng TSCD:
Thtr nhat: Phan loai TSCD thee hinh thai bieu hien ket hop voi cac dac tnrng
ky thuat cua TSCD: Theo each phan loai nay thi TSCD duoc chia thanh 2 loai la TSCD hftu hlnh va TSCD vt: hlnh
+ TSCD hiru hinh: Theo chuan rmrc so 03/149/2001/QD-BTC ngay 31/12/2001

cua bo tnrong BTC thl: TSCD HH la tai san co hlnh thai vat chat do doanh
nghiep nam gift
sir dung cho heat dong san xuat kinh doanh, phil hop vai
tieu chuan ghi nhan TSCD htru hinh
Theo dac tnmg ky thuat TSCD hiru hinh gom: o Nha cira, vat kien tnic
o May moe, thiet bi
o Phuong tien van tai, thiet bi truyen dfin
o Thier bi, dung cu quan ly

o Viron cay lau nam, siic vat lam viec va cho san pham o TSCD hiru hinh khac
+ TSCD vo hinh: Theo chuan rmrc so 04 ban hanh thee QD so 149/2001/QD BTC ngay 31/12/2001 cua bo tnrong BTC thl: TSCD VH la tai san khong co hinh thai vat chat nhung xac dinh diroc gia tri va do DN nam gift, sir dung trong san xuat, kinh doanh, cung cap dich vu hoac cho cac doi nrong khac thue phil hop vo'i tieu chuan ghi nhan TSCD vo hinh. TSCD vo hinh duoc phan loai thee dac tnrng ky thuat, tinh chat bao gorn:
Chuyen de'tht!c tap
- 6-
Sinh vien: NguyEn Thi Vit Ha
Hoc vien Tili chinb
o Qu yen sir dung dat co thai han. o Nhan hieu hang hoa o Quyen phat hanh o Phan mern may vi tinh o Giay phep va giay phep nhuong quyen o Ban quyen, bang sang che o Cong thirc va each pha che, kieu mau, thiet o TSCD vo hinh dang trien khai Thir hai: phan loai thee quyen so htru; Theo each phan loai nay TSCD chia thanh 2 loai: - TSCD nr co: La nhfrng TSCD rna DN nr dau nr, mua slim bang cac nguon von khac nhau, thuoc quyen so hfru cua DN hoac dUQ'Ccap tren dieu chuyen, cap pMt. - TSCD thue ngoai: La nhimg TSCD khong thuoc quyen so htru cua DN, DN di thue d~ sir dung trong 1 thai gian nhat dinh, Trong do:
ke va vat rnau
+ TSCD thue tai chinh: la cac TSCD di thue rna ben cho thue co
sir
chuyen
giao phan Ian rui ro va IQ'iIch glin lien voi quyen so hiru tai san cho ben thue.
+ TSCD thue hoat dong: La cac TSCD di thue rna khong phai la TSCD thue tai
chinh. Thu ba: Phan loai thee cong dung kinh te, bao gam: - TSCD dung trong SXKD: la nhfrng TSCD tham gia vao heat dong SXKD - TSCD dung ngoai SXKD: La nhtrng TSCD khong tham gia vao hoar dong SXKD rna phuc V1;1 VI muc dich phuc lei, su nghiep, Thtr
nr: Phan
loai thee tinh hlnh sir dung, bao gam:
- TSCD dang dung: La nhirng TSCD DN dang sir dung cho heat dong SXKD.
Chuyen de'tht!c tap - 7Sinh vien: NguyEn Thi Vit Ha
Hoc vien Tili chinb
- TSCD chua can dung: La nhfrng TSCD can thiet cho SXKD song hien tai chua co nhu cau can su dung den, dang duoc du trfr va se duoc dira vao su dung trong nrong lai gan. - TSCD khong can dung va cho thanh be ra ban dau. Phan loai TSCD gop phan quan trong trong viec quan thong tin kip thai cho nha quan
19 nhuong
ban de thu hoi von dfiu nr dfl
19 tai
san cling nhu
viec t6 clnrc hacb toan TSCD duoc nhanh ch6ng, chfnh xac, tir d6 cung dip
19 nham
cai tien, thay d6i TSCD thea kip voi
tien trlnh phat trien KHKT va cong nghiep, Tuy thea quy rna va each thirc t6 clnrc quan
19 cua
tung DN rna cac DN c6 the tv phan loai chi tiet han cac
TSCD trong tung nhom cho phu hop voi quan
19 va hach
toan TSCD.
1.2.1.2. Danh gia TSCD:

Danh gia TSCD la viec van dung phuong phap tinh gia M xac dinh gia tri cua TSCD (1 nhirng thai diem nhat dinh thea nhirng nguyen uk chung. Do dac diem van dong cua TSCD nen viec danh gia TSCD xac dinh (1 cac thai diem nrong img voi qua trlnh hinh thanh va sir dung cua tung TSCD. Do d6 ke toan phai xac dinh gia tri ban dau khi tang TSCD va xac dinh gia tri trong qua trlnh sir dung TSCD.
*/ Xac dinh gia trt ban d~u ella TSCD:

Gia tri ban dfiu ella TSCD ghi trong s6 ke toan con goi la Nguyen gia TSCD. Nguyen gia TSCD la toan bo cac chi phi rna DN phai be ra d~ co diroc TSCD vao trang thai san sang sir dung. Nguyen gia TSCD diroc xac dinh cho tung doi nrong ghi TSCD Ia tung don vi tai san co ket cau doc lap hoac la mot he thong gorn nhieu bo phan tai san lien ket voi nhau d~ cung thuc hien mot hay mot so chirc nang nhat dinh. TSCD cua DN bao gorn nhieu loai duoc hinh thanh nr nhieu ngu6n khac nhau. voi rnlii ngu6n hlnh thanh, cac yeu to cau thanh cling khac nhau. Tuy vay DN c6 th~ xac dinh nguyen gia TSCD trong mot so tnrong hop
Co'
ban sau:
Chuyen de'tht!c tap
- 8-
Hoc vien Tili chinb
Q.
Nguyen gid TSCD hiiu hinh:
- Nguyen gia TSCD hfru hlnh: Theo chuan mire so 03 ban hanh thea QD so 149/2001/QD-BTC ngay 31/12/2001 va Quyet dinh so 206/2003/QD-BTC ngay 12/12/2003 cua B(>Tai chinh :
+ Nguyen gia TSCD htru hinh do mua sam: Nguyen gia TSCD hiru hinh mua
sam bao gorn gia mua (trir cac khoan duoc chiet khau thuong rnai, giam gia), cac khoan thue (khong bao gorn cac khoan thue duoc hoan lai ) va cac chi phi lien quan true tiep den viec dua TS van trang thai san sang sir dung nhir chi phi chuan bi mat bang, chi phi van chuyen va boc xep ban dau, chi phi lap dat, chay thir (trir cac khoan thu hdi ve san pham, phe lieu do chay thir) va cac chi phi lien quan true tiep khac,
+ Nguyen gia TSCD htru hlnh do dllu tu XDCB thea phuong tlnrc giao than la
gia quyet toan cong trinh dllu nr, xay dung, cac chi phi lien quan true tiep khac va 1~phi tnroc ba (neu co).
+ Nguyen gia TSCD hfru hinh tu xay dung hoac nr che la gia thanh thtrc te cua
TSCD nr xay dung, nr che cong chi phf lap dat, chay thir,
+ Nguyen gia TSCD hiru hlnh mua diroi hlnh tlnrc trao d6i vci mot TSCD hiru
hinh khac khong nrong nr hoac TS khac diroc xac dinh thea gia tri hop TSCD hiru hinh nhan ve, boac gia tri hop
ly
cua
ly
cua TSCD dem trao d6i sau khi
dieu chinh cac khoan tien hoac nrong duong tien tra them hoac thu ve. TSCD hinh thanh diroi hinh thirc trao d6i voi mot TSCD khac nrong nr (cong dung nrong nr, trong cling Iinh vue kinh doanh va co gia tri nrong duong) thl nguyen gia cua no duoc xac dinh bang GTCL cua TSCD dem trao d6i.
+ TSCD mua sam duoc thanh toan thea phirong thirc tra cham, nguyen gia
duoc phan anh thea gia mua tai thai diem mua. Khoan chenh lech gifra gia mua tra cham va gia mua tfit ngay diroc hach toan van chi phi thea hoa ) thea quy dinh cua chuan rmrc "Chi phi di vay".
Chuyen de'tht!c t(tp -9Sinh vien: NguyEn Thf Vit Ha
ky
han thanh
toan, trir khi so chenh lech do diroc tfnh van nguyen gia TSCD hfru hlnh ( von
Hoc vien Tili chinb
+ TSCD nhan gop von ( Gop lien doanh , c6 phan ... ): Nguyen gia diroc
tinh thee Cong thirc nhu sau: Gia tri von gop diroc xac dinh Cac chi phi tiep nhan tai san c6
Nguyen gia
+ dinh phat sinh va cac chi phi

tnroc khi
su dung khac
(neu co)
+ Nguyen gia TSCD dUQ'Ccap, dUQ'Cdieu chuyen den don vi bao gom gia
tri thee danh gia thuc te cua hoi dong giao nhan TSCD cong (+) voi cac chi phi khac rna cac ben nhan phai chi ra.
+ Nguyen gia TSCD diroc cho, bieu, tang, nhan lai von gop lien doanh, do phat
hien thira ... diroc xac dinh thee gia tri hop ly ban dau: gia danh gia cua hoi dong giao nhan, gia tuong dirong tren thi tnrong cong (+) voi cac chi phi khac
rna ben nhan phai chi ra.
+ Nguyen gia TSCD nhap khau: Nguyen

gia
mua
ou
Thue nhap
khdu
Cdc chi phi truac khi sir dlfng
Ldi
von hod (neu e6)
tien vay duoc
+ Truong hop di thue TSCD htru hlnh thee phuong thirc thue tai chfnh: Nguyen
gia diroc xac dinh thee quy dinh cua chuan rmrc "Thue tal sdn".
b. Nguyen gia TSCD hinh:
vo
Theo chuan rmrc s6 04 ban hanh thee quyet dinh s6 149/2001/QD-BTC ngay 31/12/2001 va thee Quyet dinh s6: 206/2003/QD-BTC ngay 12/12/2003 cua B(> Tai chinh thi: " Nguyen gia TSCD
vo
hinli La toan be?cac chi phi
ma DN phdi bo ra dl c6 duac TSCD vo hinli tinn dln thai dilm dua tai san d6
vao sir dung thea du tinh". Dong thai quy dinh mot s6 tnrong hop xac dinh
Chuyen de'tht!c tap
- 10-
Hoc vien Tili chinb
nguyen gia TSCD vo hlnh nhu sau:
Chuyen de'tht!c tap
- 11-
+ Nguyen gia TSCD vo hlnh mua rieng biet, trao doi, diroc tai tro, diroc cap,
duoc bieu tang d~u xac dinh nrong nr nhir xac dinh nguyen gia TSCD hfru hlnh,
+ Nguyen gia TSCD la gia tri hop

ON, gia tri hop
19 cua
TS do vao ngay mua, ngay sap nhap
19 co
the la: Gia niem yet tren thi tnrong hoat dong; gia cua
nghiep vu mua ban TSCD vo hinh nrong nr,
+ Nguyen gia TSCD vo hlnh la quyen su dung dat (bao g6m Quyen sir dung
dat co thai han va quyen sir dung dat lau dai)
la
s6 tien chi ra de co quyen su
dung dat hop phap (+) chi phi d~n btl giai phong mat bang, san lap mat bang, 1~ phi tnroc ba (neu co) (khong bao g6m cac chi phi chi ra de xay dung cac cong trlnh tren dat) hoac gia tri quyen sir dung dat nhan gop v6n lien doanh.
+ Nguyen gia TSCD vo hlnh duoc tao ra tit noi bo doanh nghiep: la toan bo cac
chi phi binh thuong phat sinh tit thai diem TS dap ling duoc dinh nghia va tieu chuan TSCD vo hinh cho den khi dira TSCD VH vao su dung bao g6m: tien IUO'l1gc,hi phi nguyen vat lieu, tien cong, phan b6 chi phi san xuat chung, chi phi khac.
c. Nguyen gia TSCD thue Tai chinh:
Nguyen gia TSCD thue Tai chfnh duoc xac dinh thea gia tri hop
19 cua
TSCD
thue hoac gia tri hien tai cua khoan thanh toan tien thue t6i thieu. Nguyen gia TSCD thue Tai chfnh khong bao g6m thue GTGT ben cho thue dff tra khi mua TSCD d~ cho thue, Nguyen gia TSCD dff ghi nhan ban d~u khong diroc thay d6i trir mot s6 twang hop quy dinh trong nguyen tac danh gia lai
y nghia dtinh gia

- Phuc vu yeu cau quan
TSCD theo nguyen gia:
19 va hach
toan TSCD
- Thong qua do co diroc thong tin tong hop v~ tong TSCD cua ON. - Xac dinh duoc gia tri TSCD de tien hanh khau hao, thea doi tinh hlnh thu hdi v6n dau tu ban dau va phan tich hieu qua su dung TSCD trong ON.
*/ Xac dinh gia tri TSCD sau ghi nhan ban dau:
Theo Quyet dinh 206/2003/QD-BTC ngay 12/12/2003 quy dinh: Khi thay d6i nguyen gia TSCD doanh nghiep phai lap bien ban ghi r5 cac can err thay d6i va xac dinh lai cac chi tieu nguyen gia, gia tri con lai tren s6 ke toan, so khan hao luy ke cua TSCD va tien hanh hach toan thea cac quy dinh hien hanh
a. GiG tri con lai cua TseD: La phan gia tri cua TSCD chua chuyen vao gia tri
cua san pham san xuat va duoc tinh thea cong thtrc sau: GTCL
b.
Nguyen gia - Gia tri hao mon luy ke
Dann gid lai TSeD: Trong qua trlnh sir dung, do nhieu nguyen nhan, gia tri
ghi s6 ban deiu va GTCL cua TSCD tren s6 ke toan khong phil hop voi gia tri thi huang cua TSCD do do can thiet phai danh gia lai TSCD thea mat bang gia 6 mot so thai diem nhat dinh: Danh gia lai TSCD phai thirc hien thea dung quy dinh cua Nha mroc va chi danh gia Iai trong cac tnrong hop sau: - Nha mroc co Quyet dinh danh gia lai TSCD
- cs phan hoa doanh
nghiep
- Chia tach, giai tM DN - Gop von lien doanh ... Khi danh gia lai TSCD phai xac dinh lai ca chi tieu nguyen gia va gia tri con lai cua TSCD thea cong thirc sau:
Gia tri con lai cua TSCD sau khi danh gia lai
=
Gfa tri
COil
l~i euaTSCD x
Gia trj. danh gia l~i eua TSCD Nguyen gia cua TSCD
diroc danh gia lai
e. Sua chiia Lon TSeD keo dai tudi tho tang nguyen
gia
- Khi phat sinh chi phi sira chua Ian mang tinh chat nang cap, cai tao TSCD hiru hlnh sau ghi nhan ban deiu ghi:
NQ'TK: 241 XDCB do dang
C6 TK LQ: 111, 152,331,334 ...
- Khi cong viec sua chua 1611hoan thanh dua TSCD vao sir dung. Nhirng chi phi phat sinh thoa man tieu chuan ghi tang nguyen gia TSCD hfru hinh, ke to an ghi: NQ'TK: 211 TSCD hiru hlnh C6 TK: 241 XDCB do dang 1.2.2. KE ToAN TSCD CHI TIET
* Doi
urong ghi TSCD: De phuc V1,I yeu cau quan tri TSCD trong DN, TSCD
can duoc ghi s6 thea tung doi tuong. - Doi nrong ghi TSCD hfru hinh la timg ket cau hoan chlnh voi tat cit cac vat ga lai va phu tung kern thea hoac Ia mot he thong g6m nhieu bo phan tai san lien ket voi nhau de cung th1,TChien mot hay mot so chtrc nang nhat dinh rna neu thieu bat ky mot bo phan nao thi trong d6 cit he thong khong hoat dong duoc. - Dei nrong ghi TSCD vo hinh gfin voi mot noi dung chi va mot muc dich rieng
nhir khoan chi v~ bang phat minh sang che.
* De tien
cho viec thea doi, quan 19, TSCD can diroc danh so: Danh sola viec
quy dinh cho mci doi nrong ghi TSCD mot so hieu rieng thea nguyen tac nhat dinh, dam bao SIT dung thong nhat trong pham vi DN. - Tuy tirng doi nrong ghi TSCD, ke ca dang SIT dung va dang hru trtt d~u phai co so hieu rieng. So hieu cua tung doi nrong ghi TSCD khong thay deli trong suet thoi gian bao quan, su dung TSCD tai DN. Ke toan khong duoc mat (da giam) de ghi cho cho nhirng TSCD moi tang them. - M6i DN c6 each danh so rieng phu hop voi dieu kien cua DN song can dam bao yeu cau: so hieu TSCD phai the hien dUQ'Cnh6m va doi. nrong ghi TSCD rieng biet.
Si:T
dung nhfrng
so hieu cua nhfrng TSCD da thanh 19, nhuong ban, bieu tang, dua di lien doanh,
Ke toan chi tiet TSCD tai noi SIT dung, bao quan TSCD: Viec thea d5i TSCD
- l3 Sinh vien: NguyEn Thi Vit Ha
Chuyen de'tht!c tap
tai noi SIT dung, nham gfin trach nhiem bao quan, SiT dung TSCD voi tung bo pharr, tir d6 nang cao trach nhiern va hieu qua trong bao quan, su dung TSCD
Chuyen de'tht!c tap
- l3 -
cua DN. Tai cac noi su dung TSCD ( phong, ban, doi san xuat.i.) sir dung: "s6 TSCD thea don vi sir dung" de thea doi tinh hinh tang giam TSCD do tung don vi quan Iy, sir dung. Moi don TSCD tang, giam cua don
vi
sir dung phai mo mot s6 rieng, trong d6 ghi thea tirng cluing tir tang giam TSCD thea thtr
vi minh
tv thai gian phat sinh nghiep vu tang, giam TSCD.
* Ke
toan chi tier TSCD 6' bo phan ke' toan DN: Tai b phan ke' toan DN, ke
toan chi tier TSCD sir dung the TSCD, s6 dang ky the TSCD, s6 TSCD toan DN
de thea doi tinh hlnh bien dong cua TSCD.

- The TSCD do ke toan TSCD lap cho tung doi nrong ghi TSCD cua DN. The gdm 4 phan (Mau so 2 - BTC) duoc hru 6' phong ke toan trong suet qua trinh su dung TSCD. Vi vay can c6 hom the de bao quan, trong hom the can bo tri cac ngan dung the diroc slip xep mot each khoa h9C thea tung nh6m, loai TSCD va thea tung noi su dung tao dieu kien thuan Ioi cho viec tim kiern khi dung the. - s6 dang ky the TSCD: Ngoai viec bao quan the TSCD trong hom the ke toan sau khi lap the can dang ky the vao s6 dang ky the TSCD nham phat hien neu the bi that lac. - s6 TSCD: Moi loai TSCD diroc dung rieng mot sci hoac mot so trang s6 d~ thea doi tinh hinh tang, giam TSCD, khau hao cua TSCD trong tung loai TSCD. Khi c6 nghiep vu Tang, giam TSCD, ke' toan can cu vao cac clnrng tir lien quan d~ lap the TSCD (hoac ghi giam TSCD), dong thai ghi vao s6 dang ky the (hoac ghi giam 6' s6 dang ky the) va hru the vao ngan rieng ella hom the. Dong thai, can cir vao chirng tir lien quan den tang TSCD d~ ghi vao sci TSCD (phan ghi tang), can err vao chimg tir lien quan den giam TSCD ghi vao phan giam TSCD va xac dinh so khau hao luy ke cua TSCD giam de ghi vao cot lien quan tren sci TSCD. Can cu vao bang tinh va phan b6 khau hao, nhan vi en ke toan tong hop so khau hao hang narn cua tung doi tuong ghi TSCD va xac dinh gia tri hao mon cong don de ghi vao phan lien quan trong the TSCD va s6 TSCD toan DN. Dong thai tren the TSCD hoac tren sci TSCD can thea d5i mot each
Chuyen de'tht!c tap - 14 Sinh vien: NguyEn Thf Vit Ha
chi tiet cac chi tieu nhu: tinh trang tai san; loai hinh sir dung; nam san xuat, nam dira vao sir dung, nang suat, 00
*/ Chung til va hach toan ban dau:

Theo Quyet dinh s6 15/2006/QD-BTC ngay 20/3/2006 cua BQ Tai ehinh; de hach toan TSCD ke toan sir dung cac chimg tir sau: Bien ban giao nhan TSCD Bien ban thanh ly TSCD (Mau s6 01 - TSCD) (Miiu s6 02 - TSCD)
Bien ban giao nhan TSCD sira chua 16n hoan thanh (Mau s603 - TSCD) Bien ban danh gia lai TSCD Bien ban kiem ke TSCD (Mau s6 04 - TSCD) (Mau s6 05 - TSCD)
Bang tinh va phan b6 khau hao TSCD (Mau s6 06 - TSCD) Cac tai lieu ky thuat e6 lien quan Ke toan sir dung cac chimg tir tren de tien hanh ghi chep,
xu ly cac thong
tin lien quan den TSCD va tien hanh hach toan ban dau tren cac chimg tiro
1.2.3. Ke toan t6ng hop tang giarn TSCD:
*/ Tai khoan ke toan sir dung

De hach toan TSCD, ke toan chu yeu sir dung cac TK 211, TK 212, TK 213, TK 214, TK 001 va cac tai khoan co lien quan nhu TK 241, TK 4110 TK 211: TSCD hiru hlnh Theo quy dinh TSCD hfru hlnh duoc mo thanh cac TK cap 2:
+ TK 2111 - Nha cira, vat kien true + TK 2112 - May m6e, thiet bi + TK 2113 - Phuong tien van tai, truyen d~n + TK 2114 - Thier bi, dung cu quan ly
+ TK 2115 - cay lau nam, sue vat lam viec cho san pharn
Chuyen de'tht!c tap - 15 Sinh vien: NguyEn Thi Vit Ha
+ TK 2118 - TSCD HH khac cua DN

Tuy nhien, dua tren tinh hinh thuc te cua minh rna moi DN co tM mo tai khoan cap 3, cap 4 cho phil hop va thuan loi cho hach toan, quan Vidl,l: TK21111: Nha cua A TK 21112: Vat kien tnic B... TK 213: TSCD vo hinh: TK 213 diroc chia thanh cac tai khoan cap 2 nhir sau:
ly TSCD cua DN.
+ TK 2131: Quyen sir dung dat + TK 2132: Quyen phat hanh + TK 2133: Ban quyen, bang sang che + TK 2134: Nhan hieu bang hoa + TK 2135: Phan mem may vi tfnh + TK 2136: Giay phep va giay phep nhuong quyen ...
Tuy theo yeu cau quan tri DN co the Vi du: TK 21331: Ban quyen TK 21332: Bang sang che
rna chi tiet them cac
TK cap 3, cap 4.
+ TK 2138: TSCD vo hinh khac

- TK 212: TSCD thue tai chinh: DAy la tai khoan phan anh cac nghiep vu ke' toan TSCD thue tai chlnh - TK 214: Hao rnon TSCD: Theo quy dinh hien nay TK 214 co cac TK cap 2
nhir sau:
+ TK 2141: Hao mon TSCD hiru hlnh + TK 2142: Hao rnon TSCD thue tai chfnh + TK 2143: Hao mon TSCD vo hinh + TK 2147: Hao mon bat dong san dau tu
- TK 2413: Sira chua 100 TSCD Day Ia TK cap 2 cua TK 241 - Xay dung co ban do dang, phan anh tinh hinh sira chua 100 TSCD, du tieu chudn ghi tang nguyen gia TSCD. - TK 001: Tai san thue ngoai: La TK ngoai bang, mang tfnh chat ghi don.
*/86
ke toan su dung:
Hien nay, theo che do ke toan co 5 hinh thirc s6 ke toan ap dung cho cac DN do la: Hlnh thirc s6 ke' to an Nhat ky chung Hinh thirc s6 ke' toan Nhat ky - s6 cai Hinh tlnrc s6 ke to an Chung tit ghi s6 Hlnh thirc s6 ke' toan Nhat ky - Chung tit Hlnh thirc ke toan tren may vi tfnh D6i voi tirng hmh thuc ke toan se co s6 tong hop rieng nhung nhin chung d~ thuc hien ke toan TSCD can phai co cac s6: Ke toan chi tiet TSCD can co:
+ The TSCD + s6 dang ky the TSCD + s6 TSCD noi sir dung + s6 TSCD toan DN
+ s6 chi tiet TSCD (tang, giam rieng)

Ke toan tong hop - D6i voi hlnh thirc CTGS can co:
+ se cai TK 211, TK 212, TK 213, TK 214, ....

+ Chung tir ghi s6 + s6 dang ky chimg tir gh i s6 + Bao cao tai chinh lien quan den TSCD
TRINH TVGHI
SO KE ToAN
THEO HINH THUC
KE
ToAN CHUNG TUGHI

I
SO
Chung tit goc
se quy
Bang ke ~ chi tier kern theo cluing tit goc
s6 chi tiet
ss dang ky
CTOS
Chung tit ghi s6

/
s6 cai
Bang tong ho p chi tier
Bang can doi so PS
BAo cAo TAl CHiNH
Ghi chu
Ghi hang ngay Ghi cuoi thang Doi chieu, kiem tra
1.2.3.1.Kt toan t(ing hop tang TSCf):

TSCD cua DN co th~ tang diroi nhieu hlnh thirc khac nhau, do nhieu nguyen nhan khac nhau nlnr mua sam, dau nr XDCB, duoc tai tro, gop von ... Tuy nhien, moi twang hop tang phai co thu tuc clnrng tu , ho
SO'
cu th~ d~
chimg minh nhu: Bien ban giao nhan TSCD; hoa dan GTGT ... Can cir vao cac cluing tir goc do ke toan moi tien hanh hach toan TSCD tren cac TK co lien quan.
Cac tnrong hop tang TSCD:
Tang do mua ngoai: bao gam:
+ Mua trong mroc. + Mua nhap khau. + Mua tra cham, tra gop. + Mua do trao d6i.
Tang do xay dung co ban ban giao. Tang do nr che tao. Tang do nhan von lien doanh, lien ket. Tang do nhan tai tro, bien, tang, thira do kiem ke, danh gia lai ...
1.2.3.2.Kt toan tling hop gidm TSCf):

Cling nrong nr nhir tnrong hop tang, TSCD cua doanh nghiep giarn do nhieu nguyen nhan: -
Giarn do thanh ly.

Giarn do nhuong ban.
Giam do chuyen thanh cong cu dung cu. Gillin do dieu chuyen, thieu do kiern ke, danh gia lai ... Giam do gop von lien doanh, lien ket.
1.2.4. Kt TSCD
todn khdu hao
* Khau
hao va sir can thiet cua khan hao TSCD: Thea chuan mire so 03, 04,
QD 206/2003/QD-BTC thi: "Khau hao la sir phan b6 mot each c6 he thong gia tri phai khau hao cua TSCD trong suot thai gian su dung hfru ich cua tai san
da '. "
Trang d6: - Gia tri phai khau haa: di gia tri thanh
La nguyen
gia cua TSCD ghi tren baa cao tai chinh till
ly U<1C
tinh cua tai san d6.
- Gia tri khau hao cua TSCD duoc phan b6 mot each c6 he thong trong thai gian su dung hiru ich cua cluing. - Thai gian siXdung htru ich: eho SXKD diroc tinh bang:
La thai
gian
rna TSCD phat
huy diroc tac dung
+ Thai gian rna DN du tinh siXdung TSCD

(Hoac)
+ So hrong san pham hoac cac don vi tinh nrong tv rna DN du tinh thu duoc
tu
viec su dung TS d6 Thai gian sir dung hiru ich cua TSCD do DN xac dinh chu yeu dira tren rmrc d(>siXdung iroc tfnh cua tai san. Tuy nhien, do chfnh sach quan ly tai san cua DN
rna thai
gian sir dung uoc tinh cua tai san e6 th~ ngan hon thai gian sir
dung hfru Ich thirc te cua n6. Vi vay, viec iroc tinh thai gian sir dung htru Ich cua mot TSCD con phai dira tren kinh nghiern cua DN doi voi cac tai san cung loai, Dong thai, thai gian sir dung htru ieh cua TSCD phai duoc xem xet thea dinh ky, tlnrong la cuoi nam tai chinh. Neu e6 su thay d6i dang k~ trong viec danh gia Iai thai gian su dung hiru Ich cua tai san thi phai dieu chinh rrurc khau hao. Xuat phat tir nhieu
ly do khac
nhau nhung tuu chung lai chung ta deu thay
rang TSCD dung van hoat dong SXKD deu phai khau hao. Nhfmg TSCD dung
Chuyen de'tht!c tap - 21 Sinh vien: NguyEn Thf Vit Ha
van muc dfch phuc loi, dung eho hoat dong hanh chfnh sir nghiep, nhirng TSCD dff khau hao het nhirng van su dung thi khong diroc khau hao. Do vay, viec tinh va trieh khau hao la mot bien phap quan trong trong quan
ly TSCD
dung eho
Chuyen de'tht!c tap
- 21 -
SXKD nham dam bao thu hoi von de tai d~u tu phuc V1,1 kip thai cho nhu cau SXKD.
Cac phirong phap tinh khau hao: Theo QD 206/2003 ngay12/12/2006
cua
BTC: - Phuong phap khau hao duong thang: day con goi la phirong phap khau hao
tuyen tfnh co dinh. Theo phtrong phap nay so khau hao hang nam khong thay
d6i trong suet thai gian SIT dung hlru Ich cua tai san - Phuong phap tinh khau hao thea so dir giam dan: Theo phuong phap nay so khau hao hang nam giam dan trong suot thai gian SIT dung hfru Ich cua TS - Phuong phap khau hao thea so luong san pham: DVa tren tong so don vi san pharn iroc tinh tai san co the tao ra Phuong phap khau hao TSCD do DN xac dinh nlnrng phai diroc thuc hien nhat quan trir khi co su thay d6i trong each SIT dung tai san do Phuong phap khau hao TSCD phai duoc xem xet lai thea dinh
ky
thirong
la cuoi narn tai chinh, neu co su thay d6i dang ke trong each tlnrc SIT dung TSCD d~ dem lai loi Ich cho doanh nghiep thi duoc thay d6i phuong phap khan hao va rmrc khan hao tfnh cho nam hien hanh va cac nam tiep thea
Trinh nr
ke
toan khau hao TSCD: Dinh
ky
can cu vao bang tfnh khau hao
va phan b6 khau hao TSCD, do sau:
ke toan
trich khau hao TSCD va ghi s6 thea so
so 1>6 H~CH TOAN KHAU HAO

TK214
TSCI>
TK 627,632
khau hao TSCD dung cho hoat dong san xuat san pharn, kinh doanh dich vu I
Dinh
ky
trich
TK 641,642
khau hao TSCD dung cho hoat dong ban han~
quan ly
5'
TK 4313,466
Cu6i nam, phan anh hao mon TSCD dung cho hoar dong phtic l~ hoat dong su nghiep, du an
Chuyen de'tht!c tap
2222
1.2.4.1. Kt TSCD
toan sua chua
Trang su6t qua trinh sir dung, TSCD bi hao mon va htr hong timg bo phan, De dam bao cho qua trlnh SXKD dien ra binh thuong doi hoi TSCD cling phai hoat dong binh tlurong, do vay, can tien hanh sua chua TSCD. Tuy thea quy mo, tfnh chat cong viec cling nhir kha nang cua DN rna DN co the tien hanh sua chua thea cac phuong thtrc khac nhau. Tuy nhien, can pharr anh chinh xac chi phi sua chua de pharr b6 dung dim
VaG
cac d6i tuong co lien quan den
TSCD sua chua. Cac chi phi ve sua chua va bao duong TSCD nham khoi phuc hoac duy tri kha nang dem lai loi Ich kinh te cua TSCD thea trang thai hoat dong tieu chuan ban dau diroc tinh trong kyo
VaG
chi phi san xuat kinh doanh do dang
* Kt
toan sua chua Ion TSCD: Cong viec sua chua thuong co chi phi phat
sinh Ion, diroc tien hanh thea ke hoach, du toan thea tung cong trinh sua chua. VI vay, de giarn sat chat che chi phf va gia thanh c6ng trlnh sua chua 16'n ke toan phan anh tap hop chi phi
VaG
tai khoan 241-XDCBDD (Chi tier tren tai
khoan 2413 - sua chua 16'n TSCD).
* Ketoan
sua chua thuang xuyen TSCD: Theo phirong thtrc nay tht chi phi
bo ra it, khi sua chua khong phai ngirng san xuat, thai gian sua chua ngan. Do vay, khi co chi phi phat sinh ke toan phan anh true tiep vao CFSXKD trong ky cua bo phan co sua chua. - ke' toan sua chua thea phuong tlurc
Tu lam: TKlll,112,141 ... TK 623,627,641,642 ...

Chi phi sua chira thuong xuyen TSCD tfnh vao chi phf SXKD
Chi phi sua chua 1&1 TSCD sinh
[at
TK 2413 TK 142,242
Truong hop phan Ket Chu1en chi phi s a chua Ian hoan tha h
Thue ngoai: TK 331

T6ng s6 tien phai thanh toan
TK 133
UeGTG~ dau vao diroc hau tnr (neu
6)
bd dan TK335
~Ong
~;ac
hop trich
TK2r-213
Ghi tang nguyen gia TSCD Giao thfiu: Cong viec sira chua diroc thue ngoai, do vay, DN phai tien hanh ky hop dong voi ngiroi nhan thau. HQ'p dong phai guy dinh s6 thai gian giao nhan TSCD sua chua, noi dung cong viec, thai han hoan thanh, ban giao, s6 tien. Cong tac hach to an cling nrong nr nhu each hach toan d6i voi sua chfra Ion, ke d trich tnroc hay khong trfch tnroc, Tuy nhien neu cong viec sua chua hoan thanh c6 du dieu kien ghi nhan tang nguyen gia TSCD thl ke to an dinh khoan : NQ'TK 241: Chi phf phat sinh do cai tao, nang cap TSCD ... NQ'TK 133: Thue gia tri gia tang C6 TK: 111,] 12,141,331 Dong thai can cu ghi
V~IO
nguon v6n hoac guy dung de cai tao, nang cap ...TSCD de
C6 TK: 411 dung quy DTPT hoac nguon v6n XDCB
NQ'TK: 414,441
D6i voi DN 119Pthue GTGT thea plnrong phap tnrc tiep thl se khong c6 TK 133 d~ hoach toan phan thue dAu vao rna se tfnh ngay true tiep vao chi phi sua
chua.
CHUONGII
THVC TRANG
VE TO CHUC KE ToAN TSCD TA.I CONG TY CO PHAN XAY D1)NG NAM NINH
2.1. D~C DIfM CHUNG vA TINH HINH K~ TOA.NCVA CONG TY.
2.1.1 Qua trinh hinh thanh va phat trien:

Cong ty cd phan xay dung Nam Ninh co tien than HI.Xi nghiep xay dung Thuy lei Nam Ninh duoc thanh lap thea quyet dinh so: 70 ngay 29/01/1995 cua Chu tich uy ban nhan dan tinh Nam Ha Dia chi tru sa chinh: Thi tran c6 1~ - Huyen True Ninh - Tinh Nam Dinh So von san xuat tai thai diem thanh lap la 514,019 trieu d6ng Trong do:
+ Von co dinh: 300,326 trieu dong + Von hru dong: 213,693 trieu dong
Ngan sach nha mroc cap 50 trieu dong; DN tv huy dong 464,019 trieu dong. Den ngay 12/12/2002 UBND Tinh Nam Dinh fa quyet dinh so 3072/2002/ QD-UB ve viec chuyen DN nha mroc thanh Cong ty cd phan Xay
dung Nam Ninh.
Nganh nghe kinh doanh chu yeu: - Xay dung cac cong trinh dan dung, cong nghiep, Giao thong, thuy loi de ke, cau cong, nao vet kenh muong ... co quy mo den nhorn B. - Kinh doanh cac loai vat lieu xay dung ... Von dieu l cua cong ty cd phan Xay dung Nam Ninh quyet dinh so 3072/2002/ QD-UB ngay 12/12/2002 cua UBND Tinh Nam Dinh V/v xac dinh gia tri DN xi nghiep xay dung de thirc hien cd phan hoa la: 2.959,4 trieu dong. Trong do: - Ty l cd phan nha mroc : - Ty l cd phan cua cd dong: 49% = 1.450,1 trieu dong 51%= 1.509,3 trieu dong
Gia tri mot cd phan la 100.000 dong.
Cong ty e6 phan Xay dung Nam Ninh hoar dong thea quy dinh ella luat DN k~ tir 01/01/2003 va thea dieu l cua cong ty. Tru sa chinh cua cong ty hien nay dat tai Thi tran c6
Ie - Huyen
Tnrc Ninh - Tinh Nam Dinh, ngoai ra Hai Hau, Xuan
cong ty con co van phong cua cac doi dat tai cac huyen: Truong, Thanh pho Nam Dinh.
Trong nhirng nam qua mac dii dieu kien co sa vat chat con nhieu kho khan, thi tnrong canh tranh quyet Iiet, khoa h9C cong nghe trong Iinh vue xay dung ngay cang d6i moi. Cong ty moi duoc chuyen d6i, nguon v6n hoat dong con nhieu kho khan, trinh dQ cong nhan con thap, va con mang nang tac phong lao dong thea kieu bao cap, nang suat lao dong thap, hoat dong tri tre. Tnroc tinh hinh do ngay tai Dai hoi thanh lap cong ty dff dua ra phuong an cai each co che lam viec va xay dung co che tien hrong thea dinh mire va chat hrong hoan thanh cong viec ella tung ca nhan, tirng Iinh vue. Co chinh sach dai ngo d~ thu hut nhirng lao dong co trinh dQ eao, t6 chirc dao tao nang cao tay nghe cho doi ngii can bo nhan vien hien co, sap xep lai t6 clnrc. Tir do hoat dong cua cong ty dff co nhtrng chuyen bien rat tfch cue, chat luong san pham duoc nang len, tier kiem diroc nhieu chi phi, tien dQ thuc hien xay la.p thuong xuyen hoan thanh tnroc thoi han, uy tin cua cong ty ngay cang diroc nang cao. Doanh thu xay lap thirong pharn nam 2007 dat 22.300 trieu dong. Quy I nam 2008 cong ty dff thang thau xay la.p tri gia 20 ty (Cong trinh be tong hoa kien c6 de hfru song Ninh thuoc dia phan huyen Xu an Truong voi chieu dai toan tuyen la 10km) Co th~ thay ket qua san xuat kinh doanh cua Cong ty qua bang s6 lieu sau:
(BlEU 1)
BANG TONG HOP KET QuA SAN XUAT KINH DOANH

Dan vi tinh : Trieu dong
Chi tieu Ndm200S Ndm2006 Ndm2007
T6ng so von T6ng von dieu le: - c6 phan nha rnroc
7.461 3.350,4 1.450,1 1.900,3 446,6 3.564 11.608,9 1.450 1.044 120 2.280 binh 1,90 1.160,9
9.752,2 5.750,4 1.450,1 4.300,3 559,8 3.142 13.843 2.030 1.461,6 120 2.400 2,00 1.384,3
22.548,7 11.750,4 1.450,1 10.300,3 625,2 9.500 22.300 3.791 2.729,5 120 3.600 3,00 2.230
- ce phan c6 dong
Cac quy
Von vay Tong doanh thu
Loi nrc g9P

Loi nrc sau thue T6ng s6 CBCNV T6ng quy luang Ti~n luang quan/nguoi/ thang N9P ngan sach
2.1.2 Dac di~m t6 chtrc be) may quan Iy san xuat kinh doanh cua cong ty. D~ phil hop voi dac diem hoat dong san xuat kinh doanh, cong ty t6 chirc mo hlnh quan ly thea kieu tnrc tuyen.
so DO TO CHUC BO MAy QUAN LY HOA.T DONG SXKD T A.ICONG TY CO PHAN XAY Dl)'NG NAM NINH
---- - - D A.I a
or
co
---_
BAN KlEM SOAT
- - ,...DON G BANGIAMDOC
HOI DONG QUAN TR~
Phong
TC-HC
Phong
Taivu
Phong
KH-KT
Cac doi
Thicon2:
Ole teS san xuat
Ghi chii:
Quan he true tuyen Quan he tham rmru guip viec Quan he kiern tra giam sat va phuc VI,l san xuat
Qua so do tren ta xem xet chirc nang cua tung bo phan nhir sau: Cting nlnr cac Cong ty cd phan khac. Cong ty cd phan Xay dung Nam Ninh co bo may quan ly dac tnrng cua mot Cong ty cd phan, Td clnrc bo may quan ly gon nhe giam thieu t6i da lao dong gian tiep, qua do giam duoc chi phi san xuat mot each dang k~.
a. Cdc dai hoi
cd dong:
Dai hoi c6 dong la co quan quyen hrc cao nhat quyet dinh cac cong viec cua Cong ty. Dai hoi cd dong gom: - Dai hoi c6 dong thanh l~p Cong ty - Dai hoi cd dong thuong nien - Dai hoi cd dong bat thuong
cs phan xay dung Nam Ninh trieu tap,

- Nhiem vu cita Dai hoi cddong thanh lap: Thao luan thong qua dieu 1~Cong ty c6 phan, thao Iuan phirong an hoat dong san xuat kinh doanh cua Cong ty trong 3 nam dan, bau hoi dong quan tri, ban kiern soat, Quyet dinh v~ t6 chtrc va bo may quan ly cua Cong ty .
* Dai
hoi codong thanli lap: La Dai hoi dau tien do Ban cd phan hoa Cong ty
Dai hoi cd dong thuang nien: Do Chu tich HDQT trieu tap vao quy I hang narn d~ phe duyet ket qua kinh doanh nam tnroc, kiem di~m cong tac cua HDQT, Ban Giarn doc, d~ ra nghi quyet kinh doanh nam sau
* Dai
hoi co' dong bdt thuong: Duoc trieu tap thea d~ nghi cua HDQT, Ban
kiern soat hoac do da s6 cd dong d~ nghi. Dai hoi cd dong bat thuong diroc trieu tap xem xet giai quyet cac van M bat thirong trong Cong ty.
h. H(Ji dong qudn tri: Hoi dong quan tri do Dai hoi cd dong bau ra la co quan
quan ly cao nhat
cua
Cong ty. S6 hrong thanh vien Hoi dong quan tri do Dai
hoi cd dong Quyet dinh. Hien Hoi dong quan tri cua cong ty co 5 thanh vien gom: 1 chu tich, 1 pho Chu tich thuong tnrc kiem Giarn d6c do cac thanh vien HDQT bau ra vai da s6 phieu thea th~ thuc b6 phieu kin.
2929
c. Ban gidm
doc Cong
ty: Cong ty co 1 Giam d6c, 2 pho Giam d6c: (1 Pho
Giam d6c phu trach kinh doanh, 1 Pho Giam doc phu trach ke' toan) . Giam d6c la nguoi quyet dinh cac van d~ hang ngay cua Cong ty, t6 clnrc thuc hien cac quyet dinh cua HDQT. T6 clurc thtrc hien ke hoach san xuat kinh donh va phirong an dau nr cua Cong ty. Chiu trach nhiern tnroc HDQT va Dai hoi c6 dong v~ nhfmg sai pham nghiep Vl;I gay t6n that cho Cong ty. Kien nghi phuong an b6 trf co cau t6 chirc, quy che qUM 1.5'noi bo Cong ty.
d. Ban kiem soat: Ban kiern soat cua Cong ty do Dai hoi c6 dong bau ra s6
hrong gorn: 3 ngiroi, trong do co 1 tnrong ban do ban kiern soar bau ra,
* Nhiem
Vl;I cua
Ban kiem soat: Kiern soat cac hoar dong san xuat kinh doanh
va tai chfnh cua Cong ty giam sat HDQT va Giarn d6c trong viec chap hanh dieu 1~ Cong ty, nghi quyet Dai hoi c6 dong va luat phap Nha mroc, Bao cao tnroc Dai hoi v~ cong tac kiem soar cac mat hoat dong san xuat kinh doanh, kiem tra s6 sach ke toan, tai san, cac bang t6ng ket narn tai chfnh cua cong ty.
e. Cac ban:
phong
- Phong t6 chtrc hanh chfnh: Co nhiem vu tham muu cho Ianh dao trong viec t6 chtrc bo may va cong tac can bo, dong thai kiem tra giam sat cac van d~ v~ lao dong tien luang, bao ve tai san ... - Phong ke' hoach ky thuat: Giiip giam d6c trong viec lap bao cao ke hoach, hop dong kinh te, quan 1.5' ky thuat, vat nr. Nam btLtva cung cap thong tin cho lanh dao v~ cac boat dong san xuat kinh doanh cua to an cong ty. - Phong tai vu: Co nhiem VI:1 thuc hien che dQ bao cao ke' toan, thong ke thea quy dinh hien hanh, t6 chirc hach toan qua trinh san xuat kinh doanh, dam bao cong tac tai cbinh cho toan cong ty. 2.1.3 D:)c di~m cong ty Cong ty c6 phan Xay dl,l'ngNam Ninh la mQt cong ty c6 pMn hOl;ltdQng thea lu~t doanh nghj~p va di~u l~ cua cong ty, thl,l'chi~n hl;lChtoan dQc l~p va chiu trach nhi~m toan bQ v~ ket qua san xuat kinh doanh, dam bao co lai d~ tai Chuyen de'tht!c t(tp Sinh vien: NguyEn Thf Vit Ha 3030
ve
t6 chuc san xuflt kinh doanh
va
t6 chuc lao dc)ng clla
san xuat ma rQng ciing nhu vi~c bao toan v6n cho cac c6 dong tren CO ' phap
sa
3131
luat cua nha mroc quy dinh, Cong ty c6 phan Xay dung Nam Ninh co hoi dong quan tri, Ban Ki~m soar, Ban Giarn doc, cac phong nghiep Vl,1, doi thi congo Hien nay cong ty co 5 doi thi cong va xan xuat tnrc thuoc, phan bo sach la 120 nguoi va diroc bien che nhu sau:
(BlEU 2)
Thanh pho Nam Dinh va cac huyen voi so lao dong thuong xuyen trong danh
co CAU T6 CH1JeLAO DONG eVA eONG TY

TT 1 Ten
d(Ji
SonguOi 17 vu 3 16 40
Dia dilm
Thi tran c6 l~ Thi Tran
Van phong cong ty

Phong Kdoanh-Dich
2
3 5 6 7
cs l~
T6 xe mayfThuoc P.K.H) DQi XD giao thong (Co 2 doi) DQi XD Thanh phc DQi XD Xuc1nTruong DQi XD Hai H~u
Thi Tran c6 l~ Thi Tran c6 l~
21
15
TPNamDinh H.Xuc1nTruong H. HaiH~u
Cac doi tnrc tiep san xuat va chiu S,! lanh dao cua cong ty, rnoi doi co bien che 1 doi tnrong va mot can bo thong ke. Phan thea lao dong: Lao dong gian tiep la 17 nguoi. con 19-i la true tiep PMn thea trinh do chuyen mon: - D9-i hoc: 23 ngiroi. - Trinh do cao dang, trung cap: 20 ngiroi. - Cong nhan co tay nghe tir bac 4 trc len: 40 nguoi. - Con 19-i la cong nhan co tay nghe bac 2 va bac 3. Ngoai ra thea nhu cau cau cong viec cong ty con thirong xuyen thue lao dong ngoai tir 20 den 30 nguoi
2.1.4. I>:)c di~m ky thuat va cong nghe san xuat cua cong ty. San pham ehfnh cua cong ty Ia cac cong trinh, hang muc cong trinh xay dung co ban, nha cira vat kien true, dirong xa, cong trinh thuy loi chiern tren 90% gia tri san hrong cua cong ty. Ngoai ra cong ty con san xuat vat lieu xay dung nhu gach Bloch xi mang nhung chiern ty trong rat nho. Cac san pham xay dung cua cong ty rat da dang va thuoc nhieu linh vue nen khong e6 mot quy trinh cong nghe co dinh nao eho tat ca cac san pham nay. Tuy nhien, e6 the khai quat giai doan cong viec ehfnh thea trinh nr (:}sa
d62:
S(Jd6'2:
QUY TRINH TO CHOC SAN XUAT KINH DOANH CVA CONG TY ChU dau nr moi thau
Nhan h6 sa
Lap p.an thi cong va lap du toan
Tham gia dtlu than
Thang thau
loman
I
bj ngu6n luc NVL, v6n nhan cong, T.B thi cong
Tle'n hanh xay dung
Xac dinh ke't qua, t6 chric Nghiem tim ban giao, J~p h6 sa hoan
cong va quye1:roan
2.1.5. I>:)e di~m t6 chtrc cong tac
ke to an ella
cong ty:
Cong tac t6 clnrc bo may ke toan khoa hoc, dong vai tro quan trong trong viec dam bao tinh hieu qua cua cong tac ke toano D~ phil hop voi tinh hinh cua cong ty va theo dung che do ke' toan tai chinh, t6 chirc cong tac ke' roan cua cong ty duoc t6 chirc theo rno hinh tap hung, mo hinh nhu sau: SO"d63: SO DO TO CHOC CONG TAc
ICE ToAN
CVA CONG TY
Ke' toan tnrong
Ke roan vat tu-TSCD
Ke toan T.Tm'in
tong hop
Ke toan
Kho-Quy
Ke toan cac doi Ohi chii: Quan he chi huy Quan he cung cap thong tin Ke toan doi co trach nhiern thu thap va tong hop cac chtrng tir g6c d~ giri len phong ke toan cong ty hach toano B may ke toan cua cong ty bien che gorn 5 ngiroi:
K l toan truong:
Chin su tanh dao tnrc tiep cua Giam doc.
T6 clnrc ghi chep, tinh roan va phan anh chinh xac, trung thirc, kip thai, day du toan bo tai san va phan loai hoat dong SXKD cua DN. T6 clnrc thirc hien trfch nQP day du, kip thai cac khoan nQP ngan sach, nQP cap tren, cac quy d~ lai DN va thanh toan dung han cac khoan tien hay cac khoan no phai thu, phai tra ... T6 chirc thuc hien lap va giri kip thai, day du cac bao cao ke toan theo che do quy dinh ... Bao cao kip thai, chinh xac voi Giam doc va co quan quan ly cap tren toan bo hoat dong lien quan den cong tac ke toan cua dan vi. - Nhdn vi en kl todn tdng hop: Can err phieu thu, phieu chi, giay bao so dir cua ngan hang (Kern theo chimg tir goc) lap bang ke cluing tir, chtrng tir ghi s6, vao s6 chi tiet cac tai khoan, Can cu bao cao xuat, nhap vat ttr, hang hoa hang thang cho tung doi nrong va bang tinh toan, phan b6 khau hao TSCD, ke roan tong hop lap bang chung tir ghi s6, vao s6 chi tiet cac tai khoan lien quan. Lap bao cao ke toan : Bang can doi ke toan, ket qua hoat dong SXKD, bang luu chuyen tien, thuyet minh bao cao tai chfnh va cac bao cao khac co lien quan ... NMn ho sa quyet toan cac cong trinh d~ xac dinh ket qua san pham tieu
thu.
Slip xep, bao quan, hru tret cac chtrng tir , s6 sach ke toan theo quy dinh, - Nhan vien kl todn vdt tu
va TSCD:
Theo doi tinh hlnh cung irng vat nr, TSCD cho cac doi, cac cong trlnh, rna s6 chi tiet cho tung loai vat nr, hang hoa. Thuong xuyen doi chieu so lieu vat tu, hang hoa xuat dung cho cac doi nrong, gia tri vat nr, hang hoa nhap kho, ton kho ... voi ke toan tong hop Tinh toan khau hao, phan b6 khau hao cho timg doi nrong su: dung d~ ke' toan t6ng hQ'pt~p hQ'pchi phi SXKD, d~ch Vl,l ...
- 34-
Tham gia l~p ke hoach sua chua va lap du toan chi phi sua chua TSCD, kiem tra viec giir gill, sir dung, bao du5ng TSCD.
- Nhdn vien kl toan thanli toan:

Phan anh day du, kip thoi, chfnh xac so hien c6 va tinh hinh bien dong cua von bang tien (Tien mat, tien giri ngan hang, trai phieu ... ). Lap phieu thu, phieu chi, uy nhiern chi, sec, giay nop tien khi clnrng tir goc darn bao tfnh hop 19, hop 1~ dung quy dinh cua cua T6ng cue thue va B tai chinh ... M6 s6 thea d6i tien giri ngan hang, giao dich kip thoi, chinh xac voi ngan hang v~ cac khoan thu - chi. Lam thu tuc yay va thea d6i tien yay ngan hang khi DN c6 nhu cau yay von ngan hang. Dan doc thu hdi cac khoan no phai thu, thanh toan cac khoan no phai tra, hang nam doi chien va xac nhan cong no voi khach hang. Hang thang can err vao doanh thu va quyet toan cac cong trinh d~ viet hoa dan ban hang cho san pham, dich vu tieu thu ... Thuong xuyen kiem tra, doi chieu va xac nhan so phat sinh, so dir cac tai khoan voi thu kho, thu quy, ke' roan VT - TSCD, ke roan tong hop. - Nhdn quy: vi
en
thu kho, thu
Xuat, nhap tien mat khi c6 phieu thu, phieu chi. Quan 19 quy tien mat khi rut tien ngan hang v~ quy va thu khac. Quan 19, thea d6i viec nhap xuat vat nr, hang hoa, cong cu lao dong cua cong ty. M6 the kho chi tier cho nrng 10~ivat nr hang hoa ding nhu cong cu lao dong khac. Bao cao kip thoi so lieu thea yeu cau quan 19 v~ cac loai vat nr, hang hoa, cong cu lao dong v~ mat so hrong ... Dinh
ky
hang thang, sau khi ghi the kho, lam bao cao xuat, nhap vat tu,
hang hoa trong thang thi chuyen bao cao va cluing nr xuat, nhap kho cho ke toan vat nr va TSCD.
- Cdc nhdn vien kl todn

doi:
a m6i di c6 1 nhan vien ke toan lam nhiern vu: T~p hQ'pcac chung tir ban
dau, tfnh luang, l~p bao cao thong ke va thea d6i cac khoan d6ng g6p cua cang
nhan trong di.
Cong ty c6 phan xay Nam Ninh thuc hien hach roan hang ton kho theo ty thuc hien phuong phap tinh tri gia hang ton kho theo phirong phap
phuong phap ke khai thuong xuyen.
* Cong * Cong
trir.
nhap tnroc - xuat tnroc.
ty c6 phan xay Nam Ninh thuc hien nop thue theo phuong phap khau
* Ky
31/12
hach toan: Quy (3 thang). Nien do ke toan tir ngay 01/01 den het ngay
Trinh nr hach toan chi phi san xuat va tinh gia thanh san pham bao gom cac
buoc sau:
- Hach toan chi phi NVL tnrc tiep, nhan cong true tiep, chi phi may thi cong, chi phi san xuat chung. - T6ng hop chi phi san xuat, kiem ke, danh gia san pharn do dang va tinh gia
thanh san pham hoan thanh.
* Cong
ty c6 phan Xay dung Nam Ninh hien nay dang ap dung hlnh thirc ke
toan chimg tit ghi s6, voi he thong s6 sach dung theo quy dinh cua nha mroc va che do ke toan hien hanh de hach toan cac nghiep vu kinh te phat sinh trong don vi. Theo hinh thirc ke toan nay gom co cac loai s6 ke' roan sau :
- ss dang ky chimg
- s6 cai
-
tir ghi s6.
Cac s6, the ke toan chi tiet Cac bao cao ke toan theo quy dinh va theo yeu cau quan
ly cua
Cong ty ...
Trinh nr ghi s6 ke toan cua hlnh thirc ke roan nay duoc the hien qua sa do sau:
Chuyen de'tht!c tap
3636
SO'd64
TRiNH TVGm SO ICE ToAN TIIEO HiNH rmr: CHUNG TUGHI SO eVA CONG TY CO PHAN XAY Dl)NG NAM NINH
Cluing tit ke toan
s6 quy
Bang tong hop clnrng tit goc
S6, the ke' toan chi tiet
s6 dang ky
chirng tit ghi s6
Chung tit ghis6
._1_S_6_c_a_i
----'1 ~. .
Bimg tong hop chi tiet
Bang can doi so phat sinh
BAo cAo TAT CHINH
Ghi chu : Ghi hang ngay, Ghi cuoi thang,

~ ~
Doi chieu kiem tra.
Chuyen de'tht!c tap
3737
Hang ngay hay dinh ky, nhan vien ke roan phu trach tirng phan din err vao chimg til goc da kiern tra hop l de phan Ioai r6i lap cac chirng til ghi s6. Neu phat sinh nhieu thi lap bang t6ng hop clnmg tir g6c r6i moi lap cluing tir ghi sd. Tir chung til goc vao s6 chi tier, neu chtrng tlr goc la chirng tir thu, chi tien mat thi hang ngay thu quy vao s6 quy r6i chuyen cho ke' toan, ke' toan can cu vao chimg til gill s6 da Iap d~ ghi vao s6 dang ky chirng tu gill s6 sau do vao s6 cai tai khoan. Cu6i thang tir cac s6 chi tiet lap bang tong hop chi tiet, khoa s6 tfnh tong cua cac nghiep vu kinh te phat sinh trong thang tren s6 dang ky chung tir ghi
sd, tinh tong s6 phat sinh no, tong s6 phat sinh co va s6 du cua tung tai khoan
tren s6 cai. Can err vao s6 cai lap bang can d6i s6 phat sinh. Sau khi d6i chieu khop, dung s6 lieu ghi s6 cai va bang tong hop chi tiet duoc dung de lap cac bao cao tai chinh. Bao cao tai chinh ciia Cong ty c6 phan Xay dung Nam Ninh phan anh mot each tong quat toan dien tinh hinh tai san, cong no, ngu6n von, tinh hinh va ket qua heat dong san xuat kinh doanh cua Cong ty. Bao cao tai chinh cung cap cac thong tin kinh te, tai chinh chu yeu cho viec danh gia thuc trang tai chfnh cua doanh nghiep trong ky hoat dong da qua va du toan trong nrong lai. Theo quy dinh hien hanh Cong ty phai nop 4 bao cao tai chinh sau: Bang can d6i ke toan (Mau s6 BOl- DN) Ket qua hoat dong kinh doanh (MAu s6 B02 - DN ) Luu chuyen tien t (MAu s6 B03 - DN ) Thuyet minh bao cao tai chfnh (Ma.u s6 B09 - DN) Ngoai ra con co cac bao bao ni b thea yeu cau quan tr~cua c6ng ty Thai h~n l~p gui bao cao tai chinh: L~p va gui vao m6i quy cua nien d ke toan, ch~m nhat Ia ngay 30 tMng sau.
- 38 -
2.2 THlJC TRA-NG vt NAMNINH
KE ToliN
TSCD TA-I CONG TY CO PHAN XAY Dl)'NG
2.2.1. D~e di~m TSCD ella ceng ty Tai san co dinh cua cong ty e6 phan Xay dung Nam Ninh chu yeu phuc vu eho cong tac thi cong cac cong trinh. Do vay phan 100 TSCD cua cong ty la may moe thiet bi, nha cira va phuong tien van tai. Viec quan ty duoc phan thea nhom: Tinh den cuoi Quy 3 nam 2007 t6ng nguyen gia TSCD cua cong ty la: (Bang 1)
TINH HINH TAl SAN eVA eONG TY HEN 30/9/2007
ly TSCD cua
cong
DO'nvi: (dong) Ty trong nguyen gia(%)
Nhom tai san co dinh
Nguyen gia
Gia tri con lai
1.Nha cira - V~t kien true - Nha lam viec cong ty - Nha xirong moe
- Nha xirong
599.765.000 527.980.000 30.276.000 18.820.000 22.680.000 796.813.000 105.757.000 117.386.000 230.350.000 343.320.000 919.452.550 30.000.000 40.000.000 55.000.000
- 39-
475.079.167 444.383.167 11.353.500 7.057.500 12.285.000 490.425.525 44.946.725 49.889.050 120.933.750 274.656.000 327.710.665 8.437.500 11.250.000 15.468.750 37,1 32,2 24,2
+ nha kho
- Nha cira hang (tnrc Ninh) 2.Phmmg tien van tai
- oro IF A W50.
-OtoIFAW50 -OtoIFAW50 - Oto Jolie 3. May moe thiet bi - May ui DT 75 - May ui DT 75 - May ui DT 75
Chuyen de'tht!c tap
- May lu SAKAI 12 tin - May lu SAKAI 10 tin - May lu ASAHIMR 10 tin - May lu SAKAI 2 banh - Lu mi ni MEIHOEA - Xe cau 2 banh lopADK 70 -May gat nr hanh banh xfch -Mayxtic nr hanh 2 banh lop -May tron be tong 250l(Xang) -May tron be tong 2001(Di~n) - May tron be tong noi dung - May tron betong JZC 2001 - May tron vtra nr hanh 2501 - May dt be tong nr hanh - Can cau van thang 1000kg - Darn coc MIKASA (dien) - Darn coc MlKASA (4 ky) - Dan giao tuyp 1= 1,5 - Dan giao tuyp 1= 1,7 - Dan giao tuyp 1= 2,0 4. TSCD dung cho quan Iy -May vi tinh (phong ky thuat) - May Pho to - May vi tinh (phong TCHC) - May dieu hca nhiet do 24 BTU - May vi tinh (phong tai vu) -May dieu hoa nhiet do 18BTU -May vi tinh (phongke hoach) -May in phun mau (P. ky thuat) - May in LAZE A3 T6ng
49.500.000 94.550.000 80.956.500 85.432.000 30.511.000 63.902.100 89.100.000 108.759.000 15.887.500 10.932.500 10.951.000 15.600.000 15.250.000 25.000.000 11.700.000 17.000.000 22.380.950 16.340.000 10.800.000 19.900.000 159.835.000 15.200.000 27.800.000 16.200.000 26.985.000 l3.200.000 15.300.000 13.500.000 18.950.000 12.700.000 2.475.856.550
16.087.500 49.638.750 43.008.141 27.765.400 6.356.458 13.312.937 41.765.625 44.183.344 794.375 546.625
-
3.900.000 762.500 11.458.333 5.265.000 4.250.000 10.071.427 3.268.000 2.160.000 7.960.000 55.603.542 3.800.000 12.510.000 0 14.616.875 0 9.562.500 3.375.000 1.579.167 ]0.]60.000 1.348.818.899 100 6.5
Qua bang tren cho thay : Tinh den 30/9/2007 tong gia tri TSCD chiern 21,1 % tren tong so von dieu l~ cua cong ty trong do:
- May moe thiet bi chiern ty trong cao: 37,1 %; Nhorn nha cira - v~t kien tnic chiern 24,2%; Phuong tien van tai chiern 32,2%. Qua do cho thay cong ty dft chu trong dilu nr TSCD nhat la may moe thiet bi d~ nang cao nang suat lao dong, dam bao cac cong trmh thi cong kip tien do. Ben canh do cong ty trang bi cho 3 phong ban chirc nang moi phong mot dan may vi tinh phuc vu cho cong tac nghiep vu cling nhir quan 2.2.2. Ke toan tang TSCD tai Cong ty
1y cua
cong ty.
c6 phan
Xay dung Nam Ninh.
2.2.2.1. Ke'toan chi tiet tang TSCD

Cong ty co nhieu loai TSCD khac nhau do do yeu cau quan hoi phai ke toan chi tier TSCD. Thong qua do ke roan cung thuat cua TSCD, tlnh hinh bao quan TSCD TSCD
ly
TSCD doi chi tieu
cap nhfrng
quan trong ve co cau TSCD, tinh hlnh phan b6 TSCD, s6 hrong va tmh trang ky
a Cong ty c6 phan xay dung
a Cong
ty. Ke toan chi tiet tang
Nam Ninh duoc thirc hien tren cac s6; the
TSCD, s6 TSCD, s6 dang ky the TSCD, s6 chi tiet thea doi tang TSCD. Tai phong ke roan; viec ghi s6 ke toan chi tiet ke toan can err vao cac chung tir sau:
+ Bien ban giao nhan TSCD. + Phieu thu, phieu chi, hoa dan GTGT + Cac tai lieu ky thuat khac co lien quan ... 2.2.2.2. Ke toan ttfng hop tang TSCD
- Tai khoan
su dung: TK 211, 213,
111, 112,411,414 ...
+ TK 211: TSCD hiru hlnh + TK 213: TSCD vo hlnh + TK 111: Tien mat + TK 112: Tien giri NH + TK 411: Ngu6n von kinh doanh + TK 414: Quy dilu tu phat trien
+TK ...
Chuyen de'tht!c tap
- 41-
- Qui trinh ghi s6: Can cu cac chiing tir tai lieu lien quan nhir ; Bien ban giao nhan, hoa don gia tri gia tang, phieu thu, phieu chi ... ke toan lap chimg tir ghi s6 sau do phan anh vao cac loai s6 sach lien quan nhir: s6 t6ng hop chimg tir ghi s6, s6 cai tai khoan, s6 ke toan tong hop ...
* CI!-
thi trong Quj 4/2007 tai cong ty phat sinh mot so' nghiep VI!- tang,
vi TSCD nhu sau:

Tai san co dinh cua cong ty tang trong quy 4/2007 chu yeu Ia do mua sam, sira chua 100 TSCD hoan thanh. Theo quy dinh cua cong ty CP Xay dung Nam Ninh cac tnrong hop mua sam TSCD deu phai duoc phe duyet tnroc khi thirc hien. Cac phong, ban, bo phan khi co nhu cau can mua sam TSCD phai lap to' trinh trinh Giam doc (qua phong ke toan); Phong ke toan trinh Giam doc v6 nguon von mua TS, phirong thirc thanh toan, giao nhan ... d~ Giam doc xem xet Quyet dinh va giao cho phong chirc nang thuc hien, Sau khi viec mua ban diroc thirc hien xong ke roan can err vao cac cluing tir co lien quan den viec tang TSCD nhir : Hoa don cua ngiroi ban hang, bien ban giao nhan tai san co dinh, chirng tir ve chi phi van chuyen, chi phi lap d~t chay thir ... ke toan can err vao cac chirng tir do dtS tfnh nguyen gia cua TSCD nhap vao sir dung, lap the va vao s6 chi tiet TSCD. Chang til ghi s6 diroc lap rieng cho tung nghiep vu tang cua m6i bo h6 so. Nghiep vu 1: Ngay 02/10/2007 Cong ty trich quy DTPT d~ mua 01 may PMt dien ELEMAX SH - 15D phuc vu cong tac dieu hanh cua co quan: Gia mua 124.200.000d thue GTGT 10%
= 12.420.000d;
t6ng thanh toan: 136.620.000d
Hang da nhan du, Cong ty da xuat quy tien mat dtS thanh
roan
cho ben
Sau day la trich mau mot s6 thii tuc va trmh tu hach toan minh hoa
ve viec tang
TSCD:
Chuyen de'tht!c tap
- 42-
Trich mdu mot so' chung tit va hacli todn mua may phdt dien:
CONG TY CPXD NAM NINH PHONG HANH CHINH
CONG HoA xA HOI CHU NGHIA VI~T NAM
DQclap - tu do - Hanh phuc

---------000- --------
True Ninh, ngay 01 tluing 10 nam 2007 TO TRINH

VIV XIN MUA MAy PHAT DI:N KINH Gin: ONG GIAM DOC CONG TY D~ phuc v~ eho cong tac dieu hanh cua co quan. Phong Hanh ehinh kinh d~ nghi ong Giarn doc eho mua tai san sau:
May phat dien ELEMAX SH - 15D

Dan gia (theo bao gia dfnh kern)
01 chiec
Ngu6n kinh phi mua tai san: Trich tir quy dliu nr phat trien cua cong ty. Phong Hanh chinh kinh d~ nghi ong Giarn doc phe duyet
Truong phong Giam doc phe duyet

Dong y gidi quylt cho mua tai san thea de' nghi cua phong Hanh. chinh Nga OllJOl2007 Gidm doc (Trich mdu) BAOGIA Ngay 25 thang 9 nam 2007 Dan vi ban hang: Cong ty Thien Hoa An Dia chi: 146 - Truong Chinh - Ha Noi Den thoai: 04.8538608 ten ngiroi mua hang: Cong ty cd phan Xay dung Nam Ninh Dia chi: Thi tran U-Huyen True Ninh - Tinh Nam Dinh Hinh tlurc thanh roan : Ti~n mat
H9
cs
STT
A
Ten hang hoa dich v~ B May phat din ELEMAX SH-15D Cong tien hang:
Thue GTGT: 10%
D. vi
tinh
S6'
luong
Dan gui 2 124.200.000
Thanh tiin 3 = lx2 124.200.000 124.200.000 12.420.000 136.620.000
C Chiec
1 01
Tdng cong tien thanh roan
so tien viet bang chfr: (Mot tram ba rmroi sau trieu sau tram hai muoi nghln dong cMn). Ghi chu: Baa gia nay co hiu luc deh her nga 1511012007
CONG TY THIEN HoA AN
CONG HoA
xA HOI CHU NGHlA VI';:T NAM DllC lap - Tu do - H anb

phuc -------000-------
BIEN BAN GIAO NH~N HANG HoA

Hom nay nga 02 thdng 10 ndm 2007. Tai Cong ty
cd phdn
XD Nam Ninh:
BEN A: CONG TY THIEN HOA AN:

Dai dien : Ong Dam Duy Toan Dia chi: 146 Truong Chinh - Ha N i Chirc vu: Giarn doc kinh doanh
BEN B: CONG TY CO PHAN xxv Dl)NG NAM NINH:

Dai dien : Ong Pham Van Giap Dia chi: Thi tran Chirc vu Ke toan tnrong
Cong ty cd phan Xay dung Nam Ninh
ce Le - Huyen True Ninh - Tinh Nam Dinh
Dien thoai : 0350. 881.650 Hai ben tien hanh giao nhan hang hoa nhir sau:
1 - May phat dien ELEMAX SH - 15D

- So hrong 01 chiec - Chat hrong moi 100%, tinh trang khi ban giao; hoat dong tot Bien bdn nay duoc 19p thann 02 bdn c6 gid tri nhu nhau. moi ben giii 01 bdn
Ben giao
(ky nhan)
Ben nhan
(Ky nhdn.)
(Tricli mdu)
HOA DON GIA T~ (GTGT)

Lien 2: ( Giao cho khach hang) Ngay 02 thang 10 nam 2007 Don vi ban hang: Cong ty Thien Hoa An
Mau s601 GTKT - 3LL KB/OI-B
N 082565
Dia chi: 150 - TJUOng Chinh - Ha NOi I Ma s6 thue :

Don vi: Dia chi: Thi trail cci U - Huyen True Ninh - Tinh Nam Dinh Hinh thirc thanh roan : Ti6n mat I Ma so thue :
I0
11
I 0
I0
11
11
I6
I2
I0
.
H<;>ten ngiroi mua hang: Cong ty cci phan Xay dung Nam Ninh
STT
Ten hang hod dicn v~
Don vi tinh
C Chiec
S6
lUlf1lg 1 01
Don giti
tie'n
Thanh
2
124.200.000
3 = lx2
124.200.000 124.200.000 12.420.000 136.620.000
Mdy phat din ELEMAX SH 15D

Cong tien hang: Thue GTGT: 10% T6ng cong tien thanh toan
so tien viet bang
chfr: (Mot tram ba rmroi sau trieu sau tram hai rrnroi nghln dong chan).
Nguai mua hang (ky, ghi ro ho ten)
Nguoi ban hang (ky, ghi ro ho ten)
Thu truong don v!

(ky, ghi ro ho ten)
Sau khi giao nhan song can CIT hoa don ban hang cong ty da xuat tien mat d~ thanh toan cho ben ban
Cong ty
Xay dung Nam Ninh
c6 phan
Mau so: 02 - IT
(Ban hanh theo QD s6 15/2006/QD-BTC Ngay20/3/2006 cua BQ tnrong BTC) Quyen s6: S6:06 NqTK211 C6 TK 111
PHIEU CHI
Ngay 02 / 10 /2007 H9 ten nguoi nhan tien: Ph<;UTVI an Dao
Dia chi: Can b(i cung irng vat nr cong ty Ly do chi: Thanh roan tien mua may phat dien ELEMAX SH- 15D
S6 tien: 136.620.000d
chdn} Kern theo: Ol..
(Mt tram ba muai sdu trieu sau tram hai muoi nghin dong
chimg tir g6c.
Giam doc
(KS' ten, dong ddu)
Ke toan
KS', ho ten
Thuj quy
Ky, ho ten
Nguoi lap phieu

Ky, ho ten
Ngiro! nhan til~n Ky,

119 ten
)5 nhdn eli! s6'tien: (Mt tram ba mum: sdu. trieu.sau tram hai muai nghin ddng chdn )
+ Ty gia ngoai t (vang bac, dO.quy]:

+ S6' tien quy el6i: .
Can clI vao cac chirng tir va tai lieu co lien quan cac CTGS va ghi vao s6 sach ke toan nhu sau:
CONG TV c6 PHAN XAV Dl,lNG
NAM NINH
ke toan
dinh khoan, lap
Mliu S02a-DN (Ban hanh theo QD s6 15/2006/QD-BTC ngay 20/3/2006 cua BQ tnrong BTC)
so
CHUNG TU GHI86
Ngay
03 thang 10 ruim 2007

So'hiu Taikhodn Nq C6
211 133
so :120
S6tie'n
Ghi chit
Trfch yeu
Mua may phat dien ELEMAX SH- 15D Thue GTGT khau trir
111
LU
124.200.000 12.420.000
CQng Kern theo:

Ngum lap
136.620.000 chirng tir g6c (B9 h6' so' mua may phat dien)
Ngay
(Ky, ho ten)
Ke to an truang
(Ky,
119 ten)
03 thang 10 ndm 2007
Hoc vien Tili chinb
CONG TY CO PHAN NAMNINH
xA Y Dl)NG
Miiu S02a-DN (Ban hanh theo QD s6 15/2006/QD-BTC ngay 20/3/2006 cua BQ tnrong BTC)
so
CHUNG TU GHI
Ngay
03 thang 10 ruim 2007 So hieu Tai khodn

Nq Co
411 124.200.000
so :121
s6
So'tie'n
Ghi chit
Trtch yeu
K/e Nguon v6n mua TSCD
414
Cc)Dg Kern thea:

Ngl10i lap (Ky, ho ten)
124.200.000
clnrng til' goc
N gay
Ke toan
03 thdng 10 ndm 2007

trl10Dg (Ky, ho ten)
CONG TY CO PHAN
xA Y
Dl)NG NAMNINH
Mliu S02a-DN (Ban hanh theo QD s615/2006/QD-BTC ngay 20/3/2006 cua BQ tnrong BTC)
so
THE TAl SAN CO D~NH

N gay S. hieu
Chung
03 thang 10 ruim 2007
S6: 205
Nguyen gia tai san Ngay Diln gidi
co dinh.
N.gia
Gia tri hao mon TSCl) Niim dua Vao
til
G. tri
Kh(i'u hao
Cong
thong
stidung
120
02/10/07
May phat dien
124.200.000
2007
Ke toan
tai san (Ky,lu; ten)
co dinh
- 47 -
Ke toan
trtnmg
(Ky, ho ten)
Chuyen de'tht!c tap
Sinh vien: Nguyln Thi Vit Ha
Nghiep vu 2: Dung nguon von nr co d~ rnua 01 chiec xe 0 to MISUBrISHI FUSO - CANTER 7.5 great d~ phuc vu cho viec van chuyen thi congo Gia rnua ghi tren hoa don la : (23.700 379.200.000d, thue GTGT 5% USD x 16.000
379.200.000
VND)
18.960.000d,
Trich mdu mot so chung tit va hacb toan mua xe ata

CONG TY CP XD NAM NINH PHONG KINH DOANH
CONG HoA XA HOI CHU NGHIA VI~T NAM DQc lap - tu do - Hanh phuc -------- -000 --------True Ninh, nga 20 thang 9 ndm 2007
TO TRINH
VIV XIN MUA XE OTO
KiNO Gill: ONG GIAM DOC CONG TY Dr!phuc vu cong viec van ehuyr!n dap ung kip thai eho cong tac thi cong eua cdc doi. De' nghi mua 01 xe oto MISUBrISHI FUSO - CANTER 7.5 great mai 100% Kinh phi du tinh: - Gia rnua - Thue tnroc ba 2%: - Chi phi dang ky du tinh:
379.200.000d (co bao gia dinh kern). 7.584.000d 2.000.000d 388.784.000d
Ceng t6ng:
chuyen khoan.
Nguon von dau ur trich tit von nr co cua cong ty. Hinh thirc thanh toan Day la TSCD rat can thiet phuc vu cho cong rae kinh doanh cua cong ty. Phong Kinh doanh kinh trinh ong Giam doc xet duyet.z, Truong phong Giarn doc phe duyet
N heft tri vai de' nghi cua phong kinn doanli Giao phong Hanli chinh, Kl toan pha! hop thanh lqp Hoi d6ng mua sam TSCD dl thuc hien. Ngdy 251912007 Giam doc Chuyen de'tht!c tap
4848
BAo GIA
Ngay 15 thang 9 nam 2007 Dan vi ban hang: Cong ty Thirong rnai An Dan
Dia chi: 583 - Nguyen Van Cir - Gia Lam - Ha NQi Den thoai: 04.8733563 - Fax: 04.873651 HQ ten nguoi mua hang: Cong ty c6 phan Xay dung Nam Ninh
Dan vi:
Dia chi: Thj tran c6 L~ - Huyen Tnrc Ninh - Tinh Nam Djnh Hlnh thirc thanh toan : Chuyen khoan
Ma s6 thue: 5000128143
STT A Xe FUSO 6t6 Ten hang hod dicb v~ B MITSUBIST CANTER 7.S
o.
tinh
luang
ss
1
Don gia 2
Thanh tien
C
Chiec
3 = lx2
01 379.200.000 379.200.000
Great moi 100%

Hlp rap tai Viet Nam
Mau xanh
Cong tien hang: ThueGTGT: 5% 379.200.000 18.960.000 398.160.000
Tdng cong tien thanh toan
S6 tien viet bang chir: (Ba tram chin rmroi tam trieu mot tram sau rmroi ngan dong chan). Ghi chu: Bdo gia nay co hieu luc den het ngay 1511012007 N gum mua hang
(Ky ghi ,.6 ho ten)
Kl toan truong
(Ky ghi ,.6 ho ten}
Thu truong don vi

(Ky ghi ,.6 ho len)
CONG TY CP XD NAM NINH
S6':
.!QD-XDN N
CONG HoA xA HOI CHU NGHIA VI~T NAM DQc lap - tu do - Hanh phuc -------- -000-- --- ---Tr,!c Ninh, ngay 28 thong 9 nam 2007
QUYETD~NH
VN DAU TV MUA SAM TSCD
GIAM DOC CONG TY CO PHAN XAy Dl)'NG NAM NINH
Can cuDieu l cong ty ngay 0110112003
Xit de' nghi cua phong kinn doanh tai to trinli ngay 201912007 Vlv xin mua xe oto phuc vu cong tac kinli doanh
QUYETD~NH
Di~u 1: Mua 01 (mot) xe 6t6 MITSUBIT FUSO - CANTER 7.5 Great rnoi; tong gia tri dau tu (theo bao gia ngay 15/9/2007) Dieu 2: Ngu6n von mua tai san duoc trfch tit von dieu l~ cua cong ty Dieu 3: Phong ke hoach - ky thuat, phong ke toan va cac phong ban lien quan chiu trach nhiern thi hanh Quyet dinh nay./.
GIAM
D6c
Chuyen de'tht!c tap
5050
CONG TY CPXD NAM NINH
CONG HoA xA HOI CHU NGHIA VI~T NAM DQc lap - tu do - Hanh phuc -------- -000-- --- ---Tr,!c Ninh, ngay 28 thong 9 nam 2007 QUYETD~NH
S6~
./QD-XDNN
VIV THANH L~P BAN MUA SAM TSCD
GIAM DOC CONG TY CO PHAN XA.YDTjNG NAM NINH
Can cu Die'u l cong ty ngay 0110112003
Xet de' nghi cua phong Hanli chinh Qnyet dinh Dien 1: thanh lap hoi dong mua slim tai san (xe oto) gorn cac ong ba c6 ten sau: 1 - Ong Nguyen Xuan Truong 2 - Ong Pharn Van Giap Ph6 Giarn d6c Truong ban Ke toan Truong Uy vien Tnrong phong
3 - Ong Pham Van Hoa
ke hoach ky thuat uy vien
Dien 2: Ban mua sam TSCD c6 trach nhiem thuc hien viec mua TSCD thea dung cac quy dinh hien hanh Dien 3: Cac ong ba c6 ten tai dieu 1 chiu trach nhiern thi hanh Quyet dinh
nay./.
GIAMDOC
(Trfch mau )
HoA
DON
GJA TR~ (GTGT)
Mau s6 01 GTKT 3LL KB/Ol-B
Lien 2: (Giao cho khach hang) Ngay 01 thang 10 narn 2007 Don vi ban hang: Cong ty Thuong rnai An Dan Dia chi: 583 - Nguyen Van Cir - Gia Lam - Ha Noi
I Ma s6 time: Ia
N 082565
11
I a
Ia
11
12
I 3
11
14
I 3
HQ ten ngiroi mua hang: Cong ty c6 phan Xay dung N am Ninh Dia chi: Thi tran c6 L~ - Huyen Tnrc Ninh - Tinh Nam Dinh
Hmh thrrc thanh toan : Chuyen khoan I Ma s6 thue : I5
10
10
10
Dun vi Dun gia luang Thanh
STT
Ten hang hod dich v~
tien 2 3 = 1x2
tinh A B C 1 01
Xe 6t6 MITSUBIT FUSO Chiec
- CANTER 7.5 Great

moi 100%
m m.m
379.200.000 379.200.000
~~P.E~..~P ~:~Y.~~~.N:~!~
M~lUxanh
SK: RLAOOB2W11000464 SM: 4G63-V-Z0091A ................~..9..D..g...y..~D.;.~~~lg:......

ThueGTGT: 5%
.:.?72:?QQ:QQQ.
18.960.000 398.160.000
S6 tien viet bang chtr: (Ba tram chin muoi tam trieu mot tram sau mum ngan d6ng chdn).
Nguoi mua hang (ky, ghi ro ho ten) Ngutri ban hang (ky, ghi ro ho ten) Thu trueng don vi (ky, ghi ro ho ten)
BIEN BAN BAN GIAO XE

Can hap dong kinh
tl sa~
"
Ha Noi ,ngay 01 thdng 10 ndm 2007. Tai Van phong cong ty chung toi g6m: BEN A: CONG TY THUONG MAl AN nAN: Dai dien : Ong Le Due Thuyen Dia chi: 583 Nguyen Van Di~n thoai: 04.8733563 BEN B: CONG TY Chirc YI:l: CBKD - Ha Noi Fax: 04.8733651 PHAN XAY DUNG NAM NINH: Chirc YI:l Ph6 Giam doc
err - Gia Lam
co
Dai dien : Ong Nguyen Xuan Twang Cong ty c6 phan Xay dung Nam Ninh Dia chi: Thi tran C6
U-Huyen True Ninh - Tinh Nam Dinh
Din thoai : 0350. 881.650 Ben A tien hanh giao xe cho ben B voi noi dung sau: 1. XE OTO: S61uqng:Ol Loai xe : MITSUBIT - mau san: Xanh SK: RLAOOB2WII000464
FUSO - CANTER 7.5 Great

SM: 4G63-V-Z0091A
* Tlnh
trang xe:
- Chat hrong xe: - G:im xe,
Moi, t6t 100%

may: Moi 100%
vo xe,
- H~ th6ng an toan: Moi 100% - H~th6ng den: (den tnroc: moi 100% - Den sau: Moi, t6t,
du 100%)
- Guong pharr chieu: (ben ngoai 3 girong, Ben trong 1 guong) Moi t6t 100%
* Cac thiet hi khac; 0116p

TT
1 2 3 4
du phong, 01 bo d6 nghe. LOA1 GIA'Y TO NOIDUNG

C6 C6 C6 C6
2 GIlY TO KEM THEO XE' KIE'"MTRA

x x x x Hoa dan (GTGT) ban chfnh Phieu kiem tra chat hrong xuat xirong ban chfnh Lenh xuat kho kiem van chuyen noi bo
ss bao hanh
Sau khi kie'm tra IcY luang, chung toi cung nhdt tri ban giao chiec xe tren vai nang IcY thutu, chat luang xe va toan bo gi(i'y to nhu trong bien ban.
ddy du tinh
Bien ban nay duac 19p thanli 03 ban c6 gia tri nhu nhau . Ben giao giii 02 ban ben nhdn giii 01 ban. D~I DI"N BEN GlAO D~I DI"N BEN NH~N
Cong ty da tien hanh Him cac thu tuc ve dang phi lam bien 500.000) (Trich mdu)
ky quyen
s6 htru xe oto
voi cac chi phi g6m:(l~ phi tnroc ba 7.584.000d, l~ phi kham xe 240.000d, l~
Cong ty c6 phan Xay dung

Nam Ninh
PHIEUCHI
Ngay 03/10/2007
Mau s6: 02 - IT (Ban hanh theo QD s6 15/2006/QD BTC Ngay20/3/2006 ella BQ huang BTC) Quyen s6: 56:06 NqTK211 .
HQ ten nguoi nhan tien:
Pham Van Dao
C6 TK III
Dia chi: Can bo cung irng vat nr cong ty Ly do chi: Nop tien thue tnroc ba xe oro, l phi kham xe, J phi lam bien
S6 tien: 8.324.000d
Kern thea:
(Tam trieu ba tram hai mU"O"tu/ ngan dong chdn)

chirng tir goc.
Giam doc
(Ky ten, dong ddu)
Ke toan
~~~
Thuy quy ~~~
Nguot lap phieu

~~~
NguOi nhan tit~n

~~~
Dft nhan du s6 tien:
(Bay
trieu khong tram muoi bon nghin ddng chan)

.
+ Ty gia ngoai te (vang bac, da guy): + S6 tien guy d6i:
Can err vao cac hoa dan chirng nr va cac tai lieu lien quan, ke' roan dinh khoan, lap chimg tir ghi s6 va ghi vao s6 sach co lien quan nhir sau:
Chuyen de'tht!c tap
- 54-
Sinh vien: NguyEn Thi Vi?t Ha
xA Y Dl)NG
Mftu s6 S02a-DN (Ban hanh theo QD s615/2006/QD-BTC ngay 20/3/2006 cua BQ tnrong BTC)
CHUNG TU GHI
N gay 05 thdng 10 ruim 2007 So'hieu Taikhoan Nq Co

211 211 133 112 111 112
so :127
s6
So'tMn Ghi chit
Trfch yeu MITSUBIT FUSO - CANTER 7.5 Great

Mua
xe 6 t6
379.200.000 8.324.000 18.960.000
Chi phi dang ky, Hunbien Thue GTGT khau trir
Cc)ng Kern theo: NguOi lap

(Ky, ho ten)
clnrng tu goc (B9 176'so mua xe) Ngay 05 thdng 10 ruim 2007 Ke toan truong
(Ky, ho ten)
(M6u s6'01 - TSCD)

CONG TY PHAN NAMNINH
co
XA Y Dl)NG
Mau s6 S23 - DN Ban hanh theo QD 56 15/2006/QD-BTC Ngay 20/3/2006 cua BQ tnrong BQ BTC
THE TAl SAN CO D~NH So: 206 N gay 05 thong 10 ruim 2007 S. hieu
Chung tit 127 NKU en Kia tai san codinb Dien gidi Ngay.thang N.gia Gia tri hao mon TSCD Niim G. tri Cong dua Vao Khfiu sudl:lng hao 2007
05/10/07
Mua Xe oto
387.524.000
Ke toan tal
(Ky, ho ten)
san co dinh
Ke toan truong
(Ky, ho ten)
Can err vao the TSCD (xe oto) ke' toan da vao s6 chi tiet tai san va giao true tiep cho lai xe quan Iy.
Chuyen de'tht!c tap - 55-
co dinh
Nghiep vu 3: Ngay 10 thang 12 cong ty tnch guy Phiic loi
de mua 01
Tivi Sony
LCD 40 inh phuc vu cho cong tac sinh hoat van hoa, van nghe ella CBCNV, Gia mua 40 trieu, thue GTGT 10% 4 trieu, T6ng thanh toan 44 trieu dong. Cong ty da thanh toan bang tien gih Ngan hang: Tuong tv nhir cac tnrong hop tren: Hd So', cluing til rnua Tivi gorn co: - TO' trinh ella phong chirc nang, hoa dan bao gia ella don Giarn doc phe duyet - Hoa gia tri gia tang, bien ban giao nhan TSCD, phieu bao hanh ella ben ban. - Uy nhiem chi tra tien cho nguoi ban, phieu nhap TSCD ... Can err vao bo chimg til mua TSCD ke toan da lap CTGS va ghi vao s6 sach
vi
ban hang da duoc
ke to an nhu
sau:
CONG TY
c6 PHAN xA Y Dl)NG
NAMNINH
s6 S02a-DN (Ban hanh thea QD s615/2006/QD-BTC ngay 20/3/2006 cua B tnrong BTC)
Mau
CHUNG TU GHI s6
SO: 210
N gay 10 thang 12 ruim 2007
S6 hieu
Trfch yeu
khodn
rat
S6' tien
Ghi chit
Nq
Mua Ti vi Sony LCD 40 inh 211
Co
112 44.000.000
Cc)ng
Kern theo: NguOi lap
(Ky. 119 ten)
44.000.000 chimg til goc (B9 h6' so mua Tivi) N gay 10 thang 12 ndm 2007
Ke toan
trueng
(Ky. ho ten)
xA Y Dl)NG
Miiu s6 SOZa-DN (Ban hanh thea QD s6 lS/2006/QD-BTC ngay 20/3/2006 cua BQ tnrong BTC)
CHUNG TU GHI
N gay 10 thang 12 ruim 2007 So hieu Tai khoan Nq

K/e Quy PL hlnh thanh TSCD 4312
so :211
s6
So'tie'n
Ghi chit
Trtch yeu
Co
4313 44.000.000
Cc)Dg
Kern thea:
44.000.000 clnrng tir goc (B9 ho' so mua Tivi) N gay 10 thdng 12 ndm 2007
(Ky, ho ten)
NguOi lap
Ke toan
(Ky, ho ten)
truoDg
(Mau s6'01 - TSCD) CONG TY CO PHAN XAY Dl)NG NAMNINH
Mau s6 S23 - DN Ban hanh thea QD s6 lS/2006/QD-BTC Ngay 20/3/2006 cua BQ tnrong BQ BTC
THE TAl SAN CO DlNH

So: 207 Ngay 10 thong 12 ruim 2007 S. hieu Chung tit Nguyen gia tai san c{I dinh. Ngay,thang Dien gidi N.gia Gia try hao mon TSCD
Niim dua Vilo sadl,lng
sna
hao
G. try
Cong
210
10/12/07
Mua Ti vi.
44.000.000
2007
( K y ,
Ke toan
dinh
tal
SaD
co
he? ten)
Ke toan trmmg
(Ky, he? ten)
(Trich tai lieu Lq)
Quy 4 nam 2007 Ten tal khoan: Quy phuc IQi S6 hieu: 4312
N.T ghi Chung tit ghi
SO CAl
,;t
"
so
,?
so
,?
TK Dien gidi
So'tie'n N(J Co
Ghi
dOl
ung
eM
So' hieu
Ngay
thong
S(l du ddu
... 10/12
...
211
...
10/12
Tr.fch
....
mua Tivi
...
...
................ ...
quy PL 4313 44.000.000
........
Sf/du-
.....
....
....
..............
- s6 nay co
- Ngay
mo sd:
trang, danh s6 tu trang 01 den trang ..........
..
NguOi ghi s6 (Ky, ghi ro ho ten)
(Ky, ghi
Ke' toan truOng ro ho ten)
Thu trmmg don v! (Ky, ghi ro ho ten)
Tuong tv ke toan vao s6 cai TK 4313 (Quy phuc lei da hlnh thanh TSCD) Nghiep vu 4: Ngay 26 thang 12 cong ty nhan ban giao quyet toan hoan thanh v6 viec sua chua Ian M tang cong suat va keo dai tudi tho cua may ui DT 75 thea hlnh thirc thue ngoai, T6ng chi phf 50 trieu (Chi phi sua chua 50 trieu, thue GTGT 10%
= 5 trieu)
cong ty da tra bang tien giri ngan hang. (chi phi sua
chua thoa man tieu chuan ghi tang nguyen gia TSCD hfru hinh) Nguon v6n tai tro cho viec sua chua 16'n TSCD tren duoc trich tir quy DTPT cua cong ty.
(Trich mdu)
HOA DON GIA TRl (GTOT)

Lien 2: ( Giao cho khach hang) Ngay 26 thang 12 nam 2007 Don
M~u s601 GTKT - 3LL

KB/OI-B
NO 082565
vi ban hang: Cong ty TNHH Tien Phuc
Dia chi: 2 - Ben Ngu - Nam Dinh
H<;>ten ngiroi mua hang: Cong ty cci phan Xay dung Nam Ninh
Don vi:
Dia chi: Thi trail cci U - Huyen TIVc Ninh - Tinh Nam Dinh Hinh thirc thanh roan : Ti6n mat
I Ma so thue :
STT
Ten hang hoa dicb v~
Don vi tinh C Cai
S()' luang 1 01
Dan gia
Thanh tUn 3 = lx2 50.000.000 50.000.000 5.000.000
B
Sua chiia, nang cap may iii DT75 Cong tien hang:
Thue GTGT: 5% Tcing cong tien thanh toan
2 50.000.000
55.000.000
S6 tien viet bang chfr: (Narn muoi Iron trieu dong chan),
Nguoi mua hang
(ky, ghi r5 ho ten)
Nguoi ban hang

(ky, ghi r5 ho ten)
Thu tnrong don v!

(ky, ghi r5 ho ten)
Can err vao bo h6 sa ban giao, bien ban danh gia lai TSCD va chirng tir thanh toan; Ke toan da ghi s6 nhir sau:
CONG TY CO PHAN
xA Y
Dl)NG NAMNINH
Mftu s6 S02a-DN (Ban harm thea QD so 15/2006/QD-BTC ngay 20/3/2006 ella B<? tnrong BTC)
CHUNG TU GHI
N gay 26 thong 12 ruim 2007
so :230
Co
s6
Sotie'n Ghi chu
Trfch yeu
SCL May i'Ii DT 75
Thue GTGT khau air
S6' hieu Taikhodn

Nq
2413 133 112 112
50.000.000 5.000.000
Ct)ng
Kern thea:
55.000.000 chtrng tit goc (89 hD' so, chung tic goc ) N gay 26 thdng 12 ruim 2007
Ngum lap
(Ky, 119 ten)
Ke toan
trmmg
(Kj', ho ten)
CONG TY CO PHAN
xA Y
Dl)NG NAMNlNH
Mfiu s6 S02a-DN (Ban hanh thea QD s615/2006/QD-BTC ngay 20/3/2006 cua B<? truong BTC)
CHUNG TU GHI
SO: 231
s6
So tien Ghi chu
Ngay 26 thang 12 ruim 2007

Trtch yeu
SCL May i'Ii DT 75
Sohiu Taikhodn
Nq
211
Co
50.000.000
2413
Ct)ng
Kern thea:
,
50.000.000 cluing tit goc (89 176so SCL TSCD)
Ngum lap
(Ky, 119 ten)
Ngay 26 thong 12 nam 2007 Ke toan trmmg

(Ky, ho ten)
xA Y Dl)NG
Mftu s6 S02a-DN (Ban hanh thea QD 15/2006/QD-BTC ngay 20/3/2006 cua B(> tnrong BTC)
so
CHUNG TU' GHI SO

Sf/ hieu Sf/ tien
so. 232
Ghi chit
Trich yeu
K/c nguon von nang
75
Taikhodn Nq C6
414 411 50.000.000
cap may ui DT
Cong
50.000.000
cluing tit g6c (B9 ho' SO SCL TSCD) Ngay 26 thong 12 ndm 2007
Kern theo: Ngum lap

(Ky. ho ten)
Ke toan
trmmg
(Ky. ho ten)
Can ell' vao cac nghiep vu tang TSCD ke roan lap bang ke t6ng hop tang TSCD nhu sau:
BANG TONG HQP TANG TSCD Quy IV nam 2007

S TT Noi
dung
Chimg goe S
nr
Ghi no TK 211 (213) ghi eo cac TK Lq
Ghi chu
NIT
4 2/10
....
5
124.200.000
....
Cong 8 124.200.000 9
May phat dien Mua oto MITSUBIT FUSO - CANTER 7.5 Great Mua Tivi Sony Nang cap may iIi DT 75
5/10
387.524.000
387.524.000
3 4
10/12 26/12
44.000.000 50.000.000
44.000.000 50.000.000
Cong
605.724.000
605.724.000
Ke toan
tai san (Ky. ho ten)
co dinh
Ke toan trueng
(Ky. ho ten)
SO CA" l
Quy 4 nam 2007 Ten tai khoan: Ngu6n von kinh doanh
So hieu: 411
N.T ghi chung til' ghi TK do'i U'ng N(/
so
.?
so'" So
hiu Ngay
So tie'n
ou gidi
Ghi chu
Co
thang
S6' du ddu
03/10 26/12
................
121 232
03/10 26/12
K/c rnua may phat dien K/c SCL may iii Cong soPS
414 414
124.200.000 50.000.000 174.200.000
Sodu
..........
- s6 nay co
- Ngay rna s6:
trang, danh s6 tir trang 01 den trang .......... ..
NguOi ghi
s6
Ke toan truOng
(Ky, ghi rii ho ten)
Thu truong don vi

Tuong tl! k toan vao
s6 cai TK 414
2.2.3. Ke toan giam TSCD 2.2.3.1. Kt toan chi titt gidm TSCD:
Tuong nr ke toan chi tier tang TSCD viec hach toan giarn TSCD 0 cong ty CP xay dung Nam Ninh ke toan can err vao cac chung tir lien quan nhir: bien
ban thanh 19' TSCD ... RUt the TSCD, ghi giam TSCD tren noi
s6 k toan chi tiet
tai
su dung,
tai phong ke toano
2.2.3.2. Kt TSCD
toan t(ing hop gidm
- Tai khoan su dung: + TK 211: TSCD hiru hinh + TK 213: TSCD vo hinh +TK 214: Hao rnon TSCD Tai khoan lien quan
+ TK 111: Tien mat

+ TK 142: Chi phi tra tnroc + TK 711: Thu nhap khac +TK ... - Quy trinh ghi s6: Can Cll' vao cac chrmg tITlien quan nhir: Bien ban thanh
lY ...
lap clnrng tITghi s6 vao s6 cai.
TSCD 6 cong ty giam chu yeu do nhuong ban thanh
19 cho
cac don
vi ca
nhan co nhu cau sir dung, nhfrng tai san do chi} yeu Ia nhfrng tai san da cfi, lur hong khong can Slr dung, hay la nhfrng tai san da lac hau phu hop voi yeu cau san xuat kinh doanh. - Khi thanh
ve ky thuat
khong con ... moi
19 da
lap hoi dong dinh gia va lap bien ban thanh
19 TSCD
thu tuc tien hanh dung thea quy dinh cua Nha mroc.
Trong Quf 4 nam 2007 cong ty dii thanh If va chuyen sang cong ClJ. mot so TSCD gia tri con lai thdp hoac dii he! khdu hao nhu sau:
Nghiep vu 1: Giam TSCD do thanh ly nlurong ban Trfch mau met so clurng tir rnau ve viec giarn TSCD:
CONG TY CP XAY DUNG CONG HoA
NAMNINH
So':
XA HOI
can
NGHlA V~T NAM
32/ IT - XDNN
D9C lap - TV do - Hanh phuc

N am Dinh, ngay 20 thang 9 ndm 2007
----------000--------
TO TRINH
VIv xin thanh

Kinh giri: Ban Lanh dao cong ty
Iy tal san
co dinh
so TSCD dii bet khau
Truong phong
Phong Ke toan trlnh Ban Lanh dao Cong ty thanh ly mot hao, khong can kha nang sir dung
BANG TONG HOP TSCD XIN THANH L Y

TEN TSCD May tinh phong TCHC May tinh phong tai YI:l May tron BT n6i dung Cong Ngimg
hd
Ky
hieu
SL 01 01 01
NG 16.200.000 13.200.000 10.951.000
GTCL 0 0 0
OS/2006 09/2006 10/2006
DI! kien gia ban 0 0 500.000
40.351.000
500.000
Lap bi~u
Ke toan
Truong
Giarn doc
Sau khi duoc Ban lanh dao phe duyet, cong ty dii thanh lap HQi dong thanh ly d~ danh gia va dinh gia thanh ly nhuong ban va phirong thirc ban cua tai san c6 dinh nhu sau:
(Trich
mdu)
CQNG HoA
xA H(H
CHU NGHlA VI~T NAM
Doc lap - TV do - Hanh phiic
=====*****=====
BIEN BAN IlANH GIA TAl SAN C61l~NH NHUONG BAN -THANH LY Hom nay ngay 25 thang 9 nam 2007 Hoi dong dinh gia tai san nhtrong ban, thanh 1:9"tai san co dinh thea to trinh de nghi xin nhuong ban thanh 1:9"tai san co dinh so 32 ngay 20 thang 9 nam 2007 cua cong ty cd phan Xay dung Nam Ninh Hoi dong dinh gia tien hanh xem xet . Thanh phan gem c6: 1. Ong: Nguyen Xuan Truong - Ph6 Giam doc cong ty 4. Ong: Pham Van Giap - Ke toan tnrong 5. Ong: Pharn Van Hoa - Truong phong ke' hoach ky thuat Hoi dong sau khi xem tmh hinh thirc trang, nhu cau Slr dung tren thi tnrong, tham khaotai gia thuc te cuacan cacgia TSCD tren tnrong. Sau danh an gia thanh tai san xet thay cac san tren khong tri kinh tethi nen nhat trf voikhi phirong 1:9"dir kien tren (ban phe lieu tan thu): Cong ty giao cho phong Hanh chlnh va phong ke toan t6 chirc ban phe lieu
ca
D~i dien Cong ty CPXD Nam Ninh CHUNG TU GHI

S6 :135
s6
Sotie'n 40.351.000 Ghi chu
N gay 10 thdng 10 ruim 2007
Trich yiu
Xuat ban thanh
Sohiu Taikhodn
Nq Co 211 214
ly TSCD
C<)ng
Kern theo:
NguOi lap
(Ky, ho ten)
cluing tir goc (B9 170' so cdc TSCD thanli ly)
Nga ltl.thdng 10 ruim 2007

K toan truOng
(Ky, ho ten)
Can ell vao phieu thu tien ban thanh ke toan lap chirng tir ghi s6 nhu sau:
1y phe
lieu may tron be tong noi dtmg
XA Y DljNG
Mftu s6 S02a-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B tnrong BTC)
CHUNG TU GHI
S6 :136
s6
Ngay 10 thong 10 ruim 2007
Trich yeu
So hieu Tai khodn

NQ'
S6 tien
500.000 50.000
Ghi chit
C6
711 333
Tien ban may tron BT n6i dirng
111 111
K e' m te eoI':
Cong
c tung tu,,g' oc
550.000
N gay 10 thdng 10 nam 2007 Ki toan truong
(K)I, ho ten)
Nguai ltJp (Ky, ho ten)

(Trfch miiu)
Cong ty
xay dung Nam Ninh
c6 phan
Ban hanh thea QD s6 15/2006/QD-BTC Ngay 20/3/2006 cua B tnrong B BTC
THE TAl sAN CO D~NH S6: 120 . N gay 10 thang 10 ruim 2007
S. hieu
Chung Nga
Nguyen gia tai sdn c(/ dinh

Dien gidi N.gia
Gia tri hao mon TSCD Cng Niim G. tri

dua Vao sit
dung
tit
thang
Khdu hao
...
135
...
...
10/10/07 Thanh
...
40.351.000
Iy TSCD
40.351.000
...
...
Ke toan
tai (Ky, ho ten)
san co dinh
Ke toan trmmg
(Ky, ho ten)
N ghiep vu 2: Giam TSCD do chuyen thanh cong cu dung cu Ngay 15/12/2007 Hoi dong kiem ke TSCD da xem xet danh gia lai mot s6 tai san thea cac quy dinh hien hanh va da nhat trf chuyen mot s6 tai san khong du tieu chuan la TSCD thea Quyet dinh so: 206/QD-BTC ngay 12/12/2003 cua B Tai Chinh. Chuyen sang thanh cong cu dung cu
(Trich mdu)
CQNG HoA
xA
HOI CHU NGHIA VI~T NAM
Doc lap - Tl,Tdo - Hanh phuc =====*****===== BIEN BAN KlEM KE vA DANH GIA LA-ITSCD
Hom nay ngay 15 thang 12 nam 2007 Hoi dong kiem ke TSCD va xac dinh lai tieu chuan TSCD thea quy dinh hien hanh. Qua xem xet va d6i chieu; Hoi dong da nhat tri de nghi chuyen mot s6 tai san khong con phil hop Ia TSCD; chuyen thanh cong cu dung cu va giao cho bo phan thi cong sir dung, Phan gfa tri con lai cua TSCD duoc hach toan van TK 142 (chi phi tra tIU6'c ngan han)
BANG KE TSCD CHUYEN THANH CCDC

TEN TSCD Dan giao tuyp L = 1.5
Ky
hieu b b b
SL 01 01 01
NG 16.340.000 10.800.000 19.900.000 47.040.000
GTHM 13.072.000 8.640.000 11.940.000 33.652.000
GTCL 3.268.000 2.160.000 7.960.000 13.388.000
Dan giao ruyp L = 1.7 Dan giao tuyp L = 2,0

Cong
D~i dien HQi dong
CONG TY CO PRAN
xA Y
Dl)NG NAMNINH
M:lu s6 S02a-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua 139 tnrong BTC)
CHUNG TU GHI
S6: 220 Ngay 15 thdng 12 ruim 2007
s6
Trich ylu TSeD thanh eeoc Ceng

Kern thea:
NguOi lap
(Ky, ho ten)
S6 hieu Taikhodn
Nq
Sf/ tien
Ghi chu
Co
211 211 13.388.000 33.652.000 47.040.000
Chuyen
142 214
chong tir goc
Ngay 15 thdng 12 ruim 2007
Ke toan
trmmg
(Ky, 119 ten)
Do gia tri con lai cua TSeD chuyen thanh cong cu dung cu nho nen trong
quy cong ty d1'l phan b6 het vao chi phi
(Trich mau)
Cong ty
xay dung Nam Ninh So: 121
c6 phan
Ban hanh thea QD s615/2006/QD-BTC Ngay 20/3/2006 cua 139 tnrong B BTC
THE TAl sAN
c6 DlNH
..
N gay 15 thang 12 ruim 2007 S. hiu Chung tit Nguyen gia tai sdn cddinh. Ngay Dien gidi N.gia tluing
Gia tri hao mon TSCD G. tri Cng Niim dua Khdu hao
Vao d~nK
'" " ,
su'
"
220 ".
15/12/07
Chuyen TSeD thanh
eeoc
47.040,000
47.040,000
..
"
Ke toan tai
(Ky, ho ten)
san co dinh
Ke toan trirong
(Ky, ho ten)
BANG TONG HOP GIAM TSCD Quy IV nam 2007

Chung
tic Ghi co TK 211 (213) ghi no cac TK

lien quan Ghi chu
STT
NQi dung
g6c
811 5 10.951.000 16.200.000 13.200.000 16.340.000 10.800.000 19.900.000

87.391.000 0
Cng
2
Thanh ly may tron BT May tinh phong TCHC May tinh phong TVl,1
4 10/10 10/10 10/10 15/12 15/12 15/12
......
6 10.951.000 16.200.000 13.200.000 16.340.000 10.800.000 19.900.000

87.391.000
Chuyen tuyp 1,5 thanh

CCDC

CCDC

CCDC Cong
Ke toan
tai san (Ky, ho ten)
co dinh
Ke toan
trueng (Ky, ho ten)
Can ell vao CTGS, bang tong hop tang, giam TSCD ke' toan ghi vao
s6
cai TK 211,214, ...
CONG TY CO PRAN
xA Y D1)NG
NAMNTNH
}:!
Miu s6 S02 CI-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B tnrong BTC)
,
SO CAl
Quy 4 nam 2007
Ten tat khoan: TSCD So hieu: 211
N.T
Chitngtit
TK
So tien
chit
NfJ'
gh i
so
,.
ghi
s6
Nga thang
hieu
So
Dien gidi
Ghi doi ung
Co
So du dau
03/10
2.475.856.550
phat
120 127
03/10 05/10
Mua
dien
may
III
112 111 214 112
124.200.000 387.524.000
05/10
xe Mua 6t6 MITSUBIST FUSO- CANTER 7.5 Thanh
10/10 10/12 15/12
135 210 220
10/10 10/12 15/12
19 TSCD
40.351.000 44.000.000 47.040.000
Mua Tivi Sony CCDC
Chuyen TSCD -> 214
142 241
26/12
23]
26/L2
SCL may ui
Cong s{/ PS
50.000.000 605.724.000 2.994.189.550 87.391.000
Sodu
- ss nay co
NguOi ghi
- Ngay md s6:
trang, danli s6' tir trang OJ
den trang
ten )
(Ky, ghi rti ho
s6
(Ky, ghi ro ho ten)
Ke toan
truong
Thu trirong don vi

(Ky, ghi ro ho ten)
Ketoan TSCD Ocdc dl)i; Tai cac doi, ke' toan doi eo nhiern
Vl;1
thea doi tinh
hinh su dung, bao quan TSCD thea so luong. Can err vao bien ban giao nhan TSCD giira e6ng ty va cac doi hoac Ienh dieu dong cua Ban Giam doe Cong ty ke toan vao s6 thea d6i TSCD tai noi sir dung, Vi du: Ngay 20/11/2007 C6ng ty dieu dong 01 may dam coc MIKASA tir doi xay dung Hai hau sang doi Xay dung Xuan Truong
(Trich mdu)
CONG TY CP
S0":
xA Y DT)'NG
CONG HoA
NAMNINH
ILDD CT
xX HO. I CHU NGHIA VIE.T

NAM
Doc lap - TV do - Hanh phiic ----------000-------Nam Dinh, ngay 20 thang 11 ndm 2007
L:NH DlEU DONG TAl SAN

Can
CU' VaG
TSCD hien co
cua cong ty
Can CM: nhu cdu sit dung cua cdc di Xit
dl nghi cua phong Ke' hoach kJ thuat tai to trinh so':
dtSphuc
Nay dieu dong TSCD tir doi xay dung Hili hau sang doi Vl;I cong tac thi cong nhu sau:
xay dung Xuan truong
1 . May dam coc MIKASA dien

Yeu cau doi tnrong cac dQi ktStir ngay 21/11/2007.
co ten tren va cac
phong ban
co lien quan
thirc hien
GIAMD6c
Can err vao lenh dieu dong va bien ban giao nhan gifra hai doi. Ke' toan doi Hai Hau ghi giam TSCD, ke' roan Doi Xuan Truong ghi tang.
(Trich mdu
so' thea do! TSCD
tai doi Xudn Truong)
s6 THEO
DOl TSCD Narn 2007
Don vi: Doi Xay dung Xuan Truong Chungtir Hmg Giam
... ...
Ten tai san

...
S6 IUQ'Ilg
Ngaythang Nb~n Giao
Chat IUQ'Ilg
...
...
...
2
...
21/11/07
... ...
Cii
May dam c6c MIKASA
Nguoi ghi s6
(Ky, ho ten)
DQi trueng
(Ky, ho ten)
2.2.4.
Ke toan
khau hao TSCD tai Cong ty c6 phan Xay dung Nam Ninh.
Khi tinh khau hao TSCD yeu cau d~u tien HI. phai tinh dung, tinh dit eho tirng loai TSCD rna don V! co, neu tinh khau hao khong ehinh xac lam eho gia thanh san pham khong ehinh xac va khong phan anh thuc chat cua cac san pham lam ra. Viec tfnh khan hao ehfnh xac gop phan tim ra bien phap thuc dfiy san xuat phat trien lam tang loi nhuan, tang cuong che do hach toan quan ly kinh te doanh nghiep,
Tai cong ty cd phan Xay dung Nam Ninh cong tac tinh khau hao TSCD diroc tinh thea Quy; Can cir vao ty I~ khau hao do nha mroc quy dinh eho tung nh6m, tung loai TSCD va can eli' vao thuc trang TSCD cua DN M tinh khau hao eho tirng loai TSCD eu6i cimg tong hop lai va phan bd cho tung bo phan. phap tinh khau hao cua Cong ty: hien dang ap dung thea phtrong phap khan hao dirong thing. Hang narn cong ty deu co bang dang ky khau hao Nguyen gia TSCD Mire khau hao nam
* Phuong
Thai gian sir dung
CONG TY CO PH..\N XAY Dl/NG NAMNINH
CONG HoA XA HOI CHU NGHIA V~T NAM
D9C lap - TV do - Hanh phiic
--------*****----------
True Ninh , ngay 05 thdng 12 ndm 2007
BANG DANG KY TRicH KHAU HAO TSCD Trung binh 3 nam 2005 - 2006 - 2007
Thifi gian Sit Ten TSCD 1 Nha lam
viec
dl;lng
(nam)
su
luang
S6
N.gia TSCf) (Tr.d) 527,98 30,276
S6' hao mon iuykl (Tr.d) 0 0
Gia tri con lai (Tr.d) 527,98 30,276
Thifi gian con lai (niim) 24 3
Muc khan hao 1 nam (Tr.d) 17,599 5,046
30 6
01 01
2 Nha xuong
.........
....
8
....
01 cai
....
30,00
....
0
....
30,00
...
3
... May uiDT

75
3,750
. .. .
... May dieu

Hoa nhiet
do 18 PTU
6 10
01 cai 01 cai
15,300 105,757
0 0
15,300 105,757
4,5 5
2,550 10,576
... ...
W50
oW IFA
... ....
Cong
...
....
..... .....
.....
....
.....
xxx
(Ky, ghi ro hi?
xxx
xxx
xxx
(Ky, ghi TO ho ten)
Nguoi lq.p biiu
Kl toan truong
ten)
Thu truong dun vi (Ky, ghi TO ho ten)
Thirc hien Quyet dinh 206/2003/QD - BTC ngay 12 thang 12 nam 2003. Cong ty da dang
ky
trfch khau hao cho TSCD tang trong quy IV/2007 voi co
quan thue nhir sau:
eONG TY PRAN XD NAMNINH
CO
eONG HOP. xA HOI cnu NGHIA VI~T NAM
Doc lap - Ttr do - Hanh phtic
=====*****=====
S6' hao
BANG DANG KY TRiCH KHAU HAO TSCD TANG

Thiri gian Stt Ten TSCD S6' N.gia TSCD (N.d)
suo
luong
mon luy ke'

(N.d)
ai
tri Thiri
gian con ilJ-i (niim)
Mite
khtiu hao 1
con lai (Tr.d)
df!,ng (niim)
nam
(N.d)
IOta
MITSUBIST FUSOCANTER
dien
01 cai
387.524
387.524
77.505
2 May phat Cong Nguai lap bie"u

(Kj, ghi rii ho ten)
01
124.200 511.724
124.200 511.724
24.840 102.345
Kt toan truong
(Kj, ghi ro ho ten)
Thu truong dun vi

(Kj, ghi TO ho ten)
Cach tinh mire khau hao Quy cua mot TSCD nhir sau: Mire khau hao 1 nam 12 thang x 3 thang
Theo each tinh tren thl viec tinh khau hao xe 6t6 va may phat dien co thai gian siXdung dien la: Mire khau hao 1 Quy cua xe 6t6
la
5 nam. Do vay mire khau hao 1 Quy cua xe 6t6 va may phat
77.505.000
12th<ing
x 3 thang = 19.376.250d.
Mire khau hao 1 Quy cua may phat dien
24.840.000
12 thang
x 3 thang =
6.210.000d.
Theo quy dinh cua cong ty TSCD dtroc tinh khau hao chan quy cho tat d. cac tai san tang va giam trong quy. Do vay va chuyen sang CCDe.
a day
trong Quy 4/2007 cong ty
tinh tang khau hao cho xe oto, May phat dien va s6 khau hao giam do thanh ly
* Phan b6 khau hao TSCD cua cong
ty:
DVa vao danh muc TSCD phuc vu cho bo phan nao; ke' toan tinh khau hao va dua vao phan b6 chi phi cho cac bo phan nrong ling (phan b6 khau hao cho tirng d6i nrong sir dung)
CONG TY CO PRAN xA Y Dl)NG NAM NINH BANG TINH Mfiu s6 os - TSCD (Ban harm thee QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B(> tnrong BTC)
vA PHAN
B6 KHAU HAO TSCD QUY 4 NAM 2007 Ghi
Stt
Di~n giai
co TK
214
1 S6 KH trfch trong Quy 2 S6 KH tang 3 S6 KH trich ky nay (1 +2-3)
72.420.911 25.586.250 98.007.161
Ghi nQ"cac khoan tai 623 642 627 18.727.825 28.769.378 24.923.708 19.376.250 28.769.378 38.104.075 6.210.000 31.133.708
Nguoi I~p bi~u
K toan truoog
Sau khi phan b6 khau hao Quy 4 narn 2007 ke toan lap clnrng tit ghi s6: Nq TK 623: Nq TK 627: Nq TK 642: C6 TK 214: 28.769.378d 38.104.075d 31.133.708d 98.007.161d
(trich mau)
CHUNG TU GHI S6:240
s6
N gay 30 thong 12 ruim 2007 Trich yeu So hieu TK

NQ' C6
Sotie'n
Ghi chit
Phan be>khau hao TSCD - Chi phi SXC - Chi phi sir dung may thi cong - Chi phi quan ly doanh nghiep 627 623 642 214 214 214 38.104.075 28.769.378 31..133.708
Cong:
98.007.161
NguOi lap
(Ky, ghi ro ho ten)
Ke toan
truong
(Ky, ghi ro ho ten)
Can cu vao chirng nr ghi s6 ke' to an vao s6 cai tai khoan
(trich)
CONG TY
co PRAN xAY
Dl)NG NAMNINH
Quy 4 Dam 2007

TeD tal khoan: Hao mOD TSCD
SO CAl
Mfiu s6 S02c1-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B9 tnrong BTC)
_,.
S6 hieu: 214
N.T Chung tir So hieu Dien ghii T.K doi ting So tien
Ngay
thang S6 du dilu
NQ'
Co
1.054.127.900
Ghi chu
ky
do 211
40.351.000
10/10
135
10/10
TSCD gr'a" m thanh 1.9
15/12 30/12
220 240
15/12 30/12
TSCD giam do 211 chuyen CCDC PMn TSCD
33.652.000 28.769.378 38.104.075 31.133.708
b6
KH
623
627 642
Cong PS S6 du cu6i - sci nay eo

trang, danh s6 tir trang 01 den trang .
74.003.000
98.007.161
1.078.132.061
- Ngay rno' 86:
. Thii trmrng don vl (Ky, ghi rii ho ten)
Nguoi ghi s6 (Ky, ghi rti ho ten)
Ke toan trueng (Ky, ghi ro ho ten)
2.2.5 Ke toan ki~m ke TSCD: Theo quy dinh cua cong ty viec kiern ke ali san diroc thuc hien hang narn 1 iAn vao nhirng ngay cuoi nam (trir twang hop dot xuat).
Cl:1the ngay 31 thang 12 nam 2007 cong ty da tien hanh t6ng kiern ke
TSCD cua to an cong ty. Ket qua kiem ke khop dung voi s6 sach ke' toano (Trich mdu}
" ?
xA Y Dl)NG
.A! '"
Mau so 05-TSCD
(Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B() tnrong BTC)
? ,,"
BIEN BAN KIEM KE TAl SAN CO D~NH

Thai dilm kiem ke: Ban kilm ke g6m: - Ong: Nguyen Xuan Truong - Ong: Pham Van Gidp - Ba: Nguyen Thi Hoa
Chuc VI!- PGD dai dien Ban GD Truong ban
gio nga 31 thang 12 ruim 2007
Chuc VI!- Kl toan tnaing Chuc VI!- Ph6 phong Hanh chinh
Dd kilm ke TSCD, klt qua nhu sau:

SIT Ten TSCD
Ma s6
Noi
dung
sa
Theo
toan SL NG
s6 ke
GT CL x x x x
Theo kiem ke SL x x x x NG
x x x x
Chenh lech
Ghi eM
GT CL x x x x
SL x x x x
NG x x x x
GT CL x x x x
x x x x
1 2 3
Nha cira PTVT
VP
x x x x
x x x x
MMTB
TSCD dung eho QL Cng
(Chi cluj: co dann ddu X; khong ddnh.ddu 0)

Ngay 31 thang 12 nom 2007 (Ghi
(Ky,
y kien
Giam doc
giai quyet s6 CL) ho ten, dong ddu)
Ke toan
tnrong
(Ky, ho ten)
(Truong Ban ki~m ke) (Ky, ho ten)
2.2.6. Ke toan sua chua TSCD tai Cong ty c6 phan Xay dung Nam Ninh. a. Ketoan TSCD sua chiia nho: Tai cong ty cd phan Xay dung Nam Ninh,
phan 16'11may moe thiet bi thi cong khong con moi nen viec sua chua nho TSCD xay ra thirong xuyen, va do t6 sua chua cua cong ty W' lam, do vay cac chi phf de sua chua deu dtroc dua thang vao chi phi trong
kyo
Cu the trong thang 11/2007 cong ty tien hanh sua chua nho mot chiec xe lu SAKAI phuc vu cho thi cong cac cong trinh, Cac chi phi bao gam: - Phu tung thay the ( mua ngoai bang tien mat) - Dau mua M chay thir ( mua bang tien mat) T6ng cong:
= = =
2.S60.S00d 1.101.000d 470.000d 4.131.500d
- Chi phi nhan cong M sua chua (theo bang hrong)
(Trich mdu chung tit) Cong ty c6 phan Xay dung Nam Ninh
Mau so: 02 - IT (Ban hanh thea QD s6 15/2006/QD-BTC Ngay20/3/2006 cua B<> tnrong BTC) Quyen so: SO: 18 NQ'TK 623 C6 TK 111 ..
PHIEU CHI
Ngay 17 / 11 / 2007
Ho ten nguai nhdn tien:
Pham Van Dao
Dia chi : Can bo cung ung vdt tu cong ty
Ly do chi: Trd
chdn)
tien mua phu tung thay the: tien ddu sic va chay thic xe lu SAKAI S6' tien: 3.030.500d (Ba trieu khong tram ba mum nghin nam tram dong Kem theo: 02 hod don GTGT s6' 007884; s6' 000761 va ...... chung tit goc. Giam doc
Ke toan
Ky, ho ten
Thuj quy Ky, ho ten
Nguai lap phieu

Ky. ho ten
Nguai nhan tit'~n

Ky, ho ten
(Ky ten, d6ng ddu)
Dff nhan du s6 tien: Ba trieu khong tram ba muai nghin ndm tram dong. + Ty gi a ngoai te (vysang bac, da' quy') :, .. + S0' h.e_n.
? .,
A
quy d'0" 1: .
Phu tung thay the va dau mua chay thir thi hach toan thang vao tai khoan 623 - Chi phi SUdung may thi congo Sau d6 phan b6 cho cac doi nrong sir dung. Con tien luang thi ciing hach toan true tiep van tai khoan 623 va sau d6 cling phan cho doi tuong su dung. (Tricli tai lieu Lien quan)
CONG TY CO PHAN
xAy Dl)NG
NAMNINH
Mftu s6 S02a-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B<? truong BTC)
CHUNG TU GHI
so :165
s6
N gay
17 thdng 11 ruim 2007

S6' hieu tai khodn
Trfch yeu
S6' tie'n
Ghi chu
Nq
Pharr
C6
111,334 4.131.500
b6 chi phi SC nho TSCD Cc)ng
623
4.131.500
chtrng tit goc
N gay
Kern theo:
17 thdng 11 ndm 2007
(Ky,
NguOi lap
/11) ten)
Ke toan
(Ky, ho ten)
trmmg
Can cir vao chirng tir ghi s6 vao s6 cai TK 623 ( Chi phi sir dung may thi con g)
SO CAl
Quy 4 Nam 2007
Tai TK: Chi phi SUdung may thi cong
So hieu:
Chung til' ghi Ngay
thang
623 86 ti~n
NQ' 6 3.030.500 1.101.000
s6
Di~n giiii
86 hieu
TKd~i u'ng 5 111 334
s6
hieu 2 165
Ngay thang 3 17-11
Co
....
Chi phi SC nho TSCD
.....
Ngily 26 thang 12 nam 2007 Ngllai lap bi~u
( ky, ho len)
Ke toan truong
( ky, ho len)
( ky, ho len, dong ddu)
Giarn doc
b. Ke' todn TSCD sua chiia 16'n TSCD: Do cong ty khong thuc hien trich tnroc nen khi c6 nhu du sua chua 16'n TSCD cac chi phi SCL duoc phan b6 luon cho chi phi san xuat d6i nrong Slr dung tai san VD: trong thang 12 ndm 2007 cong ty tien hanli SCL xe oto IFA 50W thea phuang thuc tulam vai tong chi phi: I7.600.000d Trong d6 CP ve' vdt tu La : Ii.OOO.OOOd, tien Luong La : 5.600.000d cdc chi phi khdc bang tien duac tdp hap thea cdc chung ticgoc La: I.OOO.OOOd.
s6
Can ell' vao cac tai lieu lien quan cai TK2413, s6 cai TK 142
ke toan
tien hanh lap CTGS va vao
Cong ty
c6 phan
xay dung
Nam Ninh
MAu s6 S02a-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B9 tnrong BTC)
CHUNG TU GHI
s6
S6: 227
Trich yiu
Nq T~p hop chi phi SCL TSCD Cong:
2413
S6hiu TK
S6' tien
Ghi chu
Co
152,334,111 ]7.600.000 17.600.000
Ngum lap
(Ky, ghi riJ ho ten)
Ke toan
trmrng
(Ky, ghi riJ ho ten)
Cong ty
c6 phan
xay dung
Nam Ninh
MAu s6 S02a-DN (Ban hanh thea QD so 15/2006/QD-BTC ngay 20/3/2006 cua B9 tnrong BTC)
CHUNG TUGHI
s6
S6: 228
N gay 24 thdng 12 ndm 2007
Trich yeu
Nq Quyet toan SCL TSCD Cong: Ngum I~p
S6'hiu TK
S6 tiin
Ghi chu
Co
2413 17.600.000 (Ky, ghi
riJ ho ten)
L42
17.600.000
Ke toan
trmmg
Cong ty c6 phan xay dung

Nam Ninh
Miu s6 S02a-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B tnrong BTC)
CHUNG TU GHI So: 229 N gay 24 thdng 12 ndm 2007
s6
Trich yeu
Nq Phan b6 chi phi SCL TSCD
So hieu TK C6
142 627
So tie'n
17.600.000 17.600.000
Ghi chu
Cong: NguOi lap

(Ky, ghi rii ho ten) (Trich tai lieu LQ)
;z ,
Ke toan
SO CAl
trmmg
Quy 4 nam 2007

Ten TK: sua chfra TSCD So hieu: 241 (2413)
Ngay thang
]
Cluing til' ghi hieu

2
sa
Dien giiii
4
S6
sA
Ngay thang 3
hieu TKdAi u'ng 5 152 334
S6 ti~n
NQ' 6 0 11.000.000 5.600.000 1.000.000 17.600.000 C6 7 0
DI1dau
24 - 12 24-U 26 - 12 26-12 227 228 230 231 24 - 12 24-12 26 -12 26 -12
T~p hop CP SCL TSCD Quyet toan SCL TSCD T~p hop CP SCL TSCD Quyet toan CP SCL TSCD Cong PS DI1cu6i
III
142
112 50.000.000 211 67.600.000 0 50.000.000 67.600.000 0
NguOi lap bi~u ( ky, ho ten)
Ke toan truO'ng
( ky, ho ten)
Ngay 29 thong 12 nam 2007
Giam doc ( ky, ho ten, dong
ddu)
(Trich)
SO CAl
Quy 4
nam 2007
Ten TK: Chi phi tra trurrc So hieu: 142

Chung tit ghi Ngay thing
sa
Di~n giai
So hieu
TKd6i u'ng 5 Nq 6
s6 ti~n
C6
S6
hieu 2
Ngay thang 3
....
228 24- 12 Quyet tcan SCL TSCf)
229
241
17.600.000
24- 12
Phan bo chi phi SCL TSCf) cho chi phi SX
627
17.600.000
......... Ngay 26 thang 12 niim 2007 NguOi lap bi~u

( kj, ho ten)
Ke toan truong
( kj, ho ten)
VaG
Giam doc
( kj, ho ten, dong dtiu)
Cu6i ky ke' toan can cu
cac clnrng ttl ghi s6 da lap de ghi vao s6 dang
ky chtrng ttl ghi s6
(Trich)
Cong ty
c6 phan
xay dung
Nam Ninh
Mftu s6 S02b-DN (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B<? tnrong BTC)
s6 DANG
Chang tit ghi
KY CHUNG TU GHI
Quj 4 nam: 2007

Chang tit ghi
s6
s6
S6 tien
s6
S6 tien
So
..
120 121 ... 127 ... 135 136 ... 165
Ngay.thang
So
....
136.620.000 124.200.000
Ngay.thang
...
03/10 03/10
...
227 228 229
...
24/12 24/12 24/12 17.600.000 17.600.000 17.600.000
....
05/10
...
406.484.000
...
230 26/12 26/12 26/12 55.000.000 50.000.000 50.000.000
10/10 10/10
40.351.000 550.000
231 232
...
17/11 4.131.500 240 ... 10/12 10/12 44.000.000 44.000.000 30/12 97.371.911 ...
...
210 211
...
...
220
-
15/12
47.040.000 trang, . so,"tu trang 01. de" n trang .
S0,'"nay co da' nnI ' ',,, ? -. N ga y rna s o:
CHUONG3 MOT s6 Y KIEN DONG GOP NHAM HoAN THIEN CONG TAc KE . , '" Jl,..',,' TOAN TSCD TA.I CONG TY CO PHAN XAY Dl)'NG NAM NINH
3.1 NHUNG NHAN XET DANH GIA
VE
CONG TAc KE ToAN TSCD THEO
CHUAN MVC KE ToAN vA QUYET D~NH TAl CHiNH:
so
206 NGAy 12/12/2003CVA
BO
De quan 19 nen kinh te trong co che thi twang. Nha mroc su dung hang 10~t cac bien phap quan trong, trong do ke toan Ia cong cu quan trong nhat de quan 19 kinh teo Hien nay
a mroc ta da ap dung
mot so he thong chuan rmrc ke
toan khoa h9C va phu hop, no co 9 nghia vo cung quan trong trong quan 19 vi mo va vi mo. Mat khac viec mo cira giao hru kinh te voi cac quoc gia tren toan cau, qua cac hinh thirc lien doanh, lien ket, hop tac dau tu da thiic day phat trien kinh te trong mroc va thu hut dau tu mroc ngoai. Qua qua trinh tim hieu thuc te tinh hinh hach toan ke toan noi chung va hach toan ke toan TSCD noi rieng, cung voi nhirng kien thirc dtroc hQC co nhirng tru nlnroc diem sau: 3.1.1. Ve uu di~m
tnrong, toi nhan thay cong tac ke toan tai cong ty c6 phan Xay dung Nam Ninh
Ve tinh hinh t6 clnrc cong

dan vi.
rae ke toan : Cong ty ap dung hinh tlnrc t6 chirc
tap trung gon nhe phu hop voi boat dong san xuat kinh doanh va quy mo cua Hlnh thirc ke' toan: Hien nay dan vi dang ap dung hlnh thirc ke toan chirng tir ghi s6.
Ve TSCD cong
ty da mo cac s6 , cac the theo doi
ve tlnh
hlnh bien
dong cua TSCD dam bao quan 19 chat che tai san cua dan vi, nhln chung cong viec bach toan it sai sot, d~ kiern tra, thuan Ioi cho viec phan cong va chuyen mon hoa can bo ke' toano Ngoai ra cong ty da tan dung diroc uu the la cac bang tong hop chung tir goc cung loai de giam bot khoi luong ghi chep.
Hoc vien Tili chinb
- Ve' phdn loai tai san c(f dinh: Cong ty t6 chirc phan loai TSCD thea ngu6n von va dac tnrng ky thuat eho thay diroc ket cau, trinh do trang bi va kha nang cua TSCD tir d6 e6 phirong huong, khai thac them. - Ve' phuang phap khdu hao: Ap dung phirong phap khau hao dirong thang co ban dff dap ling duoc yeu cau trich khau hao TSCD, cong viec tinh toan d~, it sai s6t, nhanh gon thuan loi eho cong tac kiem tra, d6i chien mire khau hao duoc phan be> eho chi phi tao ra gia thanh san phsm. 3.1.2. Han che Ben canh nhirng
Uti
diem tren dan vi con e6 nhtrng han che nhu sau:
- Ve' sri sacb kt todn: Tuy Cong ty dff rna nrong d6i day du cac loai s6 sach nhung v~ loai s6 chi tiet cong ty mo thea d~e thu cua nganh minh nen mot s6 mau chua dung mau quy dinh, viec ghi chep con ghi U'tt. Chua ghi d~y du cac thong tin v~ TSCD tren s6 TSCD nhu: TSCD tai noi sir dung ... - Ve' phdn loai TSCD: Cong ty dff tien hanh phan loai thea quyen sa hfru va dac tnrng ky thuat nhung hien nay dff e6 chuan rmrc s6 03 - TSCD va Quyet dinh s6 206/2003 ngay 12/12/2003 cua B Tai ehfnh huang dan cong ty van chua ap dung trong viec phan loai va danh gia TSCD. - Hien tai ty trong von d~u ur eho TSCD trong tong von cua dan vi la qua thap (21,1 %/t6ng v6n dieu I); Dieu nay se anh huang den nang hrc thi cong cua dan vi va han che den viec Xuat su cua TSCD, nguyen gia cua
rna
rong quy mo kinh doanh. Vi vay cong ty nen
can d6j lai ngu6n v6n d~ d~u tu eho TSCD phil hop voi quy rno tai chfnh ( nen danh cho TSCD <= 50% von dieu le). - Ty le hao rnon TSCD tfnh den 30/9/2007 chiern gan 50% tong nguyen gia, mot s6 TSCD dff het khau hao, tuy con su dung diroc nhirng hieu qua r~t thap
nhirng van chua duoc thay the. Dieu nay chimg to TSCD cua dan vi ell va cham
duqe d6i mai. Thl,fe te nhj~u TSCD la may thi eong va phuang tin v~n tai dff qua ell nen anh huang r~t nhi~u den nang su~t lao dng va tieu t6n nhien liu, eh~m tien d dan den lam tang chi phf, giam lqi nhu~n va d~e bi.t la giam sue
Chuyen de'tht!c t(tp Ha - 87 Sinh vien: NguyEn Thf Vit
Hoc vien Tili chinb
canh tranh cua don
V!.
VI vay cong ty nen kiem tra lai va manh dan dau nr d6i
rnoi TSCD de nang cao nang 19c thi cong va tang hieu qua kinh te cho don vi. - B9 may vi tinh phong ke' hoach rnua thang 6/2005 t6ng s6 tien la; 13.S00.000d g6rn: (May tinh 7.500.000 va may in laze 6.000.000d). Cong ty din xern xet lai de chuyen sang cong cu lao dong thea quy dinh,
so DO ToAN GHI GIAM TSCD HUtJ HINH CHUYEN THANH CONG Cl,T,DlJNG Cl,T
KE
TK 211 (TSCDHH)
TK 623,627,641,642
TSCD chuyen thanh CC,DC (neu gia tri con lai nho) GT Hao
Gia tri con lai
TK214
mon
SCD chuyen thanh C,DC (neu gia tri Ian)
gia tri con lai
lKr242
Dinh ky phan b6 dfin
- Ve' phuang phdp khdu hao va phdn b6 khdu hao: Do ap dung phuong phap khau hao duong thing cho nen khong tranh khoi han che chung cua phirong phap la thu hoi v6n cham, TSCD khong tranh khoi hao mon vo hlnh ... , mat khac hie tinh khau hao va phan b6 khau hao ke' roan chua tfnh toan diroc chinh xac khoi hrong cong viec rna TSCD phuc vu cho tirng cong trlnh, tirng cong doan cua cong trinh d~n den viec phan b6 chi phi vao gia thanh mot s6 cong trinh, hang muc cong trinh la khong hop ly. - Ve' sua chiia TSC D: Don
V!
chua lap ke hoach sua chua 100 TSCD, khi phat sinh chi phi sua
chua lai khong tap hop vao tai khoan 2413 - Sua chua Jan TSCD, de sau d6 dua
Chuyen de'tht!c tap - 88 Sinh vien: NguyEn Thi Vit Ha
ve tai khoan 242- Chi phi tra tnroc dai han, r6i phan b6 vao chi phi trong ky, rna Iai hach toan true tiep. Nhu vay se & dan den viec tap hop chi phi khong dong deu co hie nhieu, co Iuc it dan den viec phan b6 chi phi khong chinh xac va khong tM hien duoc tinh chinh xac va tinh khoa hoc cua cong rae ke toano 3.2. MOT SO Y KIEN, DONG GOP NHAM HOAN TlrrN CONG TAc KE ToAN TAl sAN CO D~H TA.l CONG TY CO PHAN xAY Dl)'NGNAM NINH Qua nhfrng nhan xet rut ra til uu nhuoc diem tren trong cong tac ke roan TSCD cua cong ty va qua thai gian nghien CUuthuc te so voi de suat mot vai
ly
luan. Em xin
kien cua mlnh mong diroc gop mot phan hoan thien cong tac
ke toan TSCD tai Cong ty. - Ve' danh gia lai TSCD:Do phirong phap danh gia thea gia tri con lai cua TSCD tai cong ty chua sat thirc teo Cach danh gia nay thuong lam tang boac giam gia tri thuc te cua TSCD, do vay viec danh gia Iai tai san nen str dung thea chuan mire s6 03,04 va Quyet dinh so: 206 ngay 12/12/2003 cua B(>tai chinh da co. D6ng thai cong ty cling nen xac dinh gia tri TSCD vo hlnh d~ ph an anh vao s6 sach ke' toan TK 213 va thea doi mot each cu the nhir: Gia tri quyen sir dung dat, Giay phep kinh doanh, hanh nghe.i.hien tai chua thay phan anh gia tri TSCD vo hinh tren bao cao CDKT. - Ve' Phuong phap khdu hao TSCD: Hien nay cong ty dang ap dung phirong phap tinh khau hao dirong thang day la mot phirong phap rat thong dung va dUQ'Cnhieu doanh nghiep ap dung. Xet ve co ban thi tai san hien co cua doanh nghiep, 206/203/QD BTC ngay 12/12/2003 cua B(>tai chfnh la nrong d6i hop dang diroc ap dung tinh khau hao TSCD thea quyet dinh
IY.
Tuy vay hien nay do trinh d(> cong nghe thay d6i nhanh chong nen cac loai TSCD rAt nhanh bi lac hau dAn den viec hao mon vo hlnh rAt Ion do do cong ty nen ap dung phirong phap khAu hao nhaoh (phuong phap khAu hao thea s6 du giam dan co dieu chloh) d~ sam thu h6i v6n d6i tnai may moc thiet
b,
- 89-
Cong thuc: Mire trich khau hao hang nam Trong do: Ty l~ KH nhanh (%)
=
l~
Gia tri con lai KH TSCD
Ty l~ khau hao nhanh

x
Ty
thea
H~ s6 dieu chinh
Phuong phap duong thing Ty l~ KH TSCD thea PP

duong thing (%)
1 Thai gian SD cua TSCD
x 100
- Ve' cong tac sua chiia tai san cd dinh: Cong ty nen lap ke' hoach sua chua Ion TSCD, thuc te hien nay 6 cong ty ke roan chua thirc hien ke hoach trich tnroc de hinh thanh quy sua chua 16'0TSCD. Cho nen khi viec sua chua 16'0 dien ra ke toan chua tap hop chi phi vao tai khoan 242 - Chi phi tra tnroc dai han rna lai hach toan tnrc tiep vao chi phi sau do phan b6 cho cac cong trinh thea ty le. Chinh VI vay rna gia thanh cac cong trinh thirong khong chinh xac, voi ly do neu narn nao rna co chi phi sua chua Ion thl nam d6 gia thanh se tang len va
ngiroc l:;ti.
Do d~c thu cua cong viec xay Hip la lam viec chu yeu ngoai troi, moi tnrong khac nghiet, cong viec nang nhoc nen rat nguy hiern, d~ xay ra tai nan lao dong VI vay yeu cau may moe thiet bi phuc Vt;I thi cong phai duoc tlnrong xuyen bao dutmg, sua chua de dam bao co dO chinh xac cao va van hanh tot, an toan cho ngiroi lao dong. Theo chuan mire ke toan hien hanh va Quyet dinh so: 206/2003 ngay 12/12/2003 cua BO tai chinh va thea kha nang loi nhuan, hien trang tai san cua Cong ty. Theo em Cong ty nen c6 ke hoach sua chua 16'nTSCD, de du tinh tnroc chi phi cdn sua chua trong ky, qua d6 ke toan se tien hanh trfch tnroc chi phi M hlnh thanh ngu6n von cho viec sua chua 16'nnhir vay se giup cong ty chu dong hem trong ke' hoach san xuat cua minh.
Chuyen de'tht!c tap
9090
so DO
:rcE ToAN
SUA CHUA TSCD (TRiCH TRVOC)
TK 111,112,153,152 Chi phi phat sinh 100 phai phan b6 dan TK133
TK242
Thue GTGT duoc khau trir TK 641,642,627
Djn[ ky tien Mob phan b6 chi phi tra tnroc dai han
3.3. Kifn nghi voi quan nha nuoc :

Qua trinh c6 phan hoa cac doanh nghiep la mot chu tnrong Ian cua Dang va Nha rnroc ta trong tien trinh hoi nhap kinh te Quoc te va thirc hien
CO'
che
kinh te thi tnrong. Tuy vay qua qua trinh thuc tap tai Cong ty c6 phan Xay dung Nam Ninh toi nhan thay co su bat cap nhir sau: Hien nay cong ty dang Slr dung 1.500m2 dat narn tren true dirong chfnh tai khu virc trung tam Thi tran c6 l~ - Huyen Tnrc Ninh thea hinh thirc dat thue dai han 50 nam (nop tien thue dAt hang nam), Day Ia khu dAt vi tri co rAt nhieu IQ'ithe kinh doanh. Gia dtft Theo Quyet dinh so 3194/2007/QDUB ngay 20/12/2007 cua UBND tinh Nam Dinh quy dinh tai khu vue nay la 3 trieu dong/1m2. Nhir vay tuy dat thue khong co can err de dinh gia song thuc te vai IQ'ithe kinh doanh cua khu dat nay thi gia tri cua no la rat 100 (1.500 x 3 trieu
= 4,5
ty dong) Gia thi
tnrong hien nay khoang 4 - 4,5 trieu dong/1m2 trong khi do tien thue dar hang
narn khong dang ke. Tuy vay gia tri nay vfuI chua diroc tinh vao gia tri cua doanh nghiep do vay gia tri thuc cua cong ty Ia chua dung. Mat khac sau khi c6 phan hoa cac doanh nghiep thirong co xu hirong tang them von nr co bang hinh thirc gop von b6 xung trong khi do nguon ngan sach Nha mroc dung cho viec tham gia gop von cung voi doanh nghiep la rat kho khan do vay ty l von gop cua Nha mroc thuong se it dan di va vo hinh chung Nha mroc se mat dan quyen kiem soat trong doanh nghiep. Trong khi do gia tri TSCD vo hinh rna nha mroc danh cho doanh nghiep la rat 16'11V; iec nay dong nghia voi viec nha mroc bi that thoat von rat nhieu, Doi voi ngiroi lao dong tuy dff diroc Nha nuoc dinh gia doanh nghiep thap va iru dai mua c6 phan thea ty l menh gia c6 phieu (thirong 70%) de ho co dieu kien tham gia gop von; Song thuc te co nhieu nguoi do khong co dieu kien ve kinh te, chua hieu 1'5 ve chinh sach uu dffi cua Nha mroc ...nen dff chuyen nhirong quyen hoac phan von gop cua minh thea nguyen gia hoac tharn chi duoi gia san cho mot so nguoi co dieu kien dau co. Do vay co doanh nghiep sau khi c6 phan hoa dff phat huy ngay loi the mat bang san co de kinh doanh hoac hop ly hoa viec chuyen nhuong, cho thue lai thea nhieu hinh thirc
nhir: gop von, lien ket kinh doanh ...vl vay lam cho gia tri doanh nghiep dff duoc
tang len gap nhieu Ian trong khi do Nha mroc va nguoi lao dong dff gan bo voi doanh nghiep thi hau nhu khong dUQ'Chuong IQ'igl tir viec tang gia do. Tim hieu them mot so dan nrong nr VI vay de dam bao quyen loi cho nguoi lao dong va Nha mroc khong bi that thu, dam bao su blnh dng gifra cac doanh nghiep. T6i de nghi cac co quan Nha mroc co tham quyen; nhat la Ban c6 phan hoa doanh nghiep Nha mroc
V! duoc
c6 phan khac toi thay cling tinh trang
a cac cap:
- can danh gia dung gia tri tai san cua doanh nghiep thea gia thi traang (ho~c dau thau) tnr6'c khi c6 pMn hoa. DOi.v6'i nguai lao dng can cu vao ket qua th~ng du tir vic d,nh gia ho~c dau thau doanh ngh ip de phan phoi cho hQ
- 92-
bang tien theo nam cong tac hoac rmrc d e6ng hien, dong gop de ho lira chon tiep tuc tham gia gop v6n hoac chuyen sang Him viec khac. - Cong khai minh bach ve tinh hinh tai san, tai chinh, tmh trang sir dung dar cua doanh nghiep de cac nha dau nr bier. Tranh cac hien nrong c6 phan theo kieu noi bo (khep kill). - D6i voi cac doanh nghiep dff diroc c6 phan hoa neu viec dinh gia chua phu hop thi tien hanh dinh gia lai de xac dinh gia tri TSCD vo hinh la quyen Slr dung dat, nhan hieu hang hoa (thirong hieu) ... M xac dinh dung gia tri tai san
rna Nha mroc va ngiroi lao dong dff gop voi doanh nghiep hoac co tM lam can
cir M dinh gia ban n6t s6 v6n cua Nha nuoc con lai tai doanh nghiep (neu co) ra cong clning theo hinh thtrc dau thau. S6 thang du thu duoc; mot phan nop vao ngan sach, mot phan h6 tro ngiroi lao dong dff e6ng hien, xay dung doanh nghiep, Viec dinh gia dung gia tri tai san cua doanh nghiep con giup eho doanh nghiep lam can err tai san dam bao de the chap, quan thanh phan kinh te trong nen kinh te qu6e dan ...
M yay v6n
va ky ket hop
dong kinh te voi cac d6i taco Tao S,! binh dAng gitra cac doanh nghiep, cac
Chuyen de'tht!c tap
- 93 -
Trong thai gian thuc tap tai Cong Ty C6 PMn Xay Dung Nam Ninh em da hi~u them cong viec cua nguci ke' toan thong qua tim hi~u ve t6 chirc bo Im1Y ke toan cfing nhir phirong phap hach toan cua Cong ty . Em di sau nghien ciru ve t6 clnrc hach toan TSCD voi viec nang cao sir dung von cO' dinh cong ty, qua do em thay do dac di~m cua dan vi la xay lip nen gia tri TSCD chiem ty trong Ion trong tong sO' von kinh doanh cua dan vi. Vl vay van de quan ly von va tai san co dinh la rat quan trong va phuc tap .
khd bao cao thirc tap cua minh, duoi sir huang d~n cua Thay giao Tien s9 NGUYEN VU VI~T va cua Can bo, nhan vien trong cong ty cung voi kien
Trong khuon thrrc da h9C; Em manh dan dua ra mot sO'y kien dong gop nharn hoan thien cong tac ke toan TSCD cua dan vi, voi mong muon cong tac ke toan cua dan vi diroc chfnh xac va chat che them, song song voi viec phat huy t6i da nang lire hoat dong cua phirong tien may moe thiet bi, khong ngirng hoan thien co cau TSCD d~ dap ung yeu cau cua nen kinh te thi tnrong. Duoc nhu vay thl chic chin hieu qua hoat dong san xuat kinh doanh cua dan vi se diroc nang cao, tir do co dieu kien mo rong quy mo san xuat, tang thu nhap cho dan vi va gop phan thiic d~y sir phat trien cua nen kinh te quoc dan. Chuyen de tren, tuy da duoc gioi han trong pharn vi hep, nhung noi dung nghien cuu nay vAn con ra't rong va phirc tap. Do kha nang nghien ciru ve Iy Iuan cfing nhu thuc ti~n cua em con han che nen khong tranh khoi thieu sot. VI vay em mong muon nhan diroc nhfrng y kien dong gop va giiip do tan tinh cua thay giao huang d~n thuc tap, Ban lanh d(_locong ty, cac anh, cac chi trong cac phong, ban clla cong ty c6 ph~n Xay dt;rng Nam Ninh d~ chuyen de cih em duqc hoan thin han. Em xin chan thanh dun an: Ban Giam d6c H9C vin tai chfnh, cac Thiiy, Co Giao clla nM truong, va d~c bit Ht sl,fhuang d~n t~n tlnh cua thiiy giao Tien s9 NGUYtN
VU V~T,
Ban Giam d6c cong ty c6 pMn Xay d';01g Nam Ninh, t~p th~ can b(>
phOng ke toan va cac phong ban khac cua c6ng ty. Da t~n tlnh, giup do va t(_lOdieu kin thu~n Jqi huang dAn, giup em hO~1lt1h~ll1hchuyen de thl,fCt~p t6t nghip nay. Nam
Dinh, thang 612008

Sinh Vien
- 94-
NGuvfN TH~V~T
HA
- 94-
1. Giao trinh 2006
Ke toan
Tai chfnh cua HQc vien Tai chinh Ha NQi xuat ban nam
2. Giao trmh phan tich boat dong kinh te trong doanh nghiep 3. Quyet dinh so: 206 ngay 12 thang 12 nam 2003 cua BQTai chinh "huang dan ve quan
ly va trich khau
hao tai san co dinh"
4. Quyet dinh so 15/2006/QD-BTC ngay 20/3/2006 cua BQTai chfnh 5. Cac chuan mire ke' toan hien hanh 6. Dieu le cua Cong ty, cac bao cao t6ng ket hoat dong kinh doanh cua Cong ty c6 phan Xay dung Nam Ninh narn: 2005,2006,2007.
Chuyen de'tht!c tap
- 95-
Ml)C Ll)C
LOi modau Chuang 1: Ly luan chung ve cong tac
ke toan
TSCD trong Doanh nghiep
1.1. TSCD va Sl,I can thiet phai t6 chirc ke' toan TSCD trong Doanh nghiep 1.1.1. Khai niern, vi tri, vai tro cua TSCD trong san xuat kinh doanh 1.1.2. D~c diem va yeu cau quan 1.1.3.
1y TSCD
TSCD
Y nghia
va nhiern vu cua
ke toan
1.2. T6 chirc ke toan TSCD trong doanh nghiep 1.2.1. Phan loai TSCD, danh gia TSCD 1.2.1.1. Phan loai TSCD 1.2.1.2. Danh gia TSCD 1.2.2. Ke toan chi tier TSCD 1.2.3. Ke toan t6ng hop tang, giam TSCD 1.2.3.1. Ke roan tong hop tang TSCD 1.2.3.2. Ke roan tong hop giam TSCD 1.2.4. Ke toan khau hao TSCD 1.2.4.1. Ke toan sua chua TSCD Chuang
2: Thirc trang
cong tac
ke toan
TSCD Cong ty
ce
phan Xay dung
Nam Ninh. 2.1. Dac diem chung va tinh hlnh t6 clnrc cong tac ke' toan cua Cong ty 2.1.1. Qua trinh hinh thanh va phat trien 2.1.2. Dac diem t6 chirc bo may quan ly san xuat kinh doanh cua Cong ty 2.1.3. D~c diem v~ t6 chirc san xuat va t6 chtrc lao dong cua Cong ty 2.1.4. Dac diem ky thuat va cong nghe san xuat cua Cong ty 2.1.5. Dac diem t6 clnrc bo may ke toan cua Cong ty
2.2. Thirc trang ve t6 chirc ke toan TSCD tai cong ty c6 phan Xay dung Nam Ninh 2.2.1. Dac diem TSCD cua Cong ty 2.2.2. Ke toan tang TSCD tai Cong ty 2.2.2.1. Ke toan chi tiet tang TSCD 2.2.2.2. Ke toan t6ng hop tang TSCD 2.2.3. Ke' toan giam TSCD tai cong ty 2.2.3.1. Ke toan chi tiet giam TSCD 2.2.3.2. Ke toan tong hop giarn TSCD 2.2.4. Ke' toan khan hao TSCD tai cong ty 2.2.5.
Ke toan
kiem ke TSCD
2.2.6. Ke toan sua chua TSCD tai Cong ty Chuang 3: Nhirng nhan xet danh gia nham hoan thien cong tac TSCD tai Cong ty cCi phan Xay dung Nam Ninh. 3.1. Nhfrng nhan xet danh gia ve cong tac
ke toan
dinh
ke toan TSCD theo Quyet
s6 206/2003 ngay 12/12/2003 cua B9 Tai chinh.
Ve U'U diem. 3.1.2. v han che.

3.1.1. 3.2. M9t s6 Cong ty
y kien,
cs phan Xay dung Nam Ninh.
kien nghi nham hoan thien cong tac ke to an TSCD tai
Chuyen de'tht!c tap
- 97-
BANG KY HI_U,CHUVIET TAT
CTGS
: Chung til ghi s6 : Doanh nghiep : Gia tri gia tang
DN
GTGT SX SXKD CPSXKD TSCD TS
: San xuat : San xuat kinh doanh

: Chi phi san xuat kinh doanh : Tai san co dinh
: Tai san
: Tai khoan : Khoa hoc ky thuat : Gia tri con lai : Hoi dong Quan tri
TK KHKT
GTCL HDQT
Chuyen de'tht!c tap
- 98-
XAC N~N eUA LANHD~O CONe TY
ft
A.
91
'JOI~
"

THAMKHAO - VN 7836 Luan Van To Chuc Ke Toan Tai San Co Dinh Tai Cong Ty Co Phan Xay Dung Nam Ninh

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

THAMKHAO - VN 7836 Luan Van To Chuc Ke Toan Tai San Co Dinh Tai Cong Ty Co Phan Xay Dung Nam Ninh

Uploaded by

Copyright:

Available Formats

Lun vn T chc k ton ti sn c nh ti cng ty c phn xy dng Nam Ninh

Hoc vien Tili chinb

thuc san xuat nao cling khong

Slr dung TSCD cling nhu can quan ly chat

trong tong von diu tu cua cac doanh

quy mo TSCD, gop phin tang

hi~u qua cua qua trinh cao va nhat

san xuat, d6i moi TSCD Vi v~y cong tac h~ch to an

Chuyen de'tht!c t(tp

Sinh vien: NguyEn Thf Vit Ha

Hoc vien Tili chinb

c6 phan Xay dung N am Ninh, voi kien

VI~T em da Iva chon, di vao nghien

de tai: "T6 chuc kl toan

toan TSCD trong

Chrrong II: Thuc trang ve to chirc

TSCD tai ceng ty co phan Xay

kien nham hoan thien cong tac

toan TSCD tai

ty co phan Xay dung Nam Ninh

nhiet tlnh ella thay giao: Tien sy

mong muon nhan diroc

gop y chan thanh cua cac thay co d~ b6 sung nhung

thieu sot eho ehuyen d6 eila em dugc hoan thi~n han,

Nam Dinh, thang 6 ndm 2008 Sinh vien th1,l'chi~n

NGUYEN TH~ VI~T HA

Sinh vien: NguyEn Thf Vit Ha

Hoc vien Tili chinb

TSCD TRONG DOANHNG~P

phat trien cua nen san xuat xa hoi va

Hoc vien Tili chinb

mot each chinh xac cao ve nang luc va trlnh do trang bi co

sa vat chat ky thuat

chat ky thuat co vai tro d~c biet

ky thuat rna no con th~ hien

1.1.2. Dac di~m va yeu cau quan

chung cua TSCD la:

Chuyen de'tht!c t(tp

Sinh vien: NguyEn Thf Vit Ha

Hoc vien Tili chinb

TSCD la bo phan chu yeu cua

sa vat chat, ky thuat cua doanh nghiep,

su dung TSCD ke' toan TSCD phai

Chuyen de'tht!c t(tp

Hoc vien Tili chinb

TSCD TRONG DOANH NGHI:P

+ TSCD hiru hinh: Theo chuan rmrc so 03/149/2001/QD-BTC ngay 31/12/2001

tieu chuan ghi nhan TSCD htru hinh

o Phuong tien van tai, thiet bi truyen dfin

o Thier bi, dung cu quan ly

Chuyen de'tht!c tap

Sinh vien: NguyEn Thi Vit Ha

Hoc vien Tili chinb

loai thee tinh hlnh sir dung, bao gam:

Hoc vien Tili chinb

ban de thu hoi von dfiu nr dfl

san cling nhu

cai tien, thay d6i TSCD thea kip voi

TSCD trong tung nhom cho phu hop voi quan

1.2.1.2. Danh gia TSCD:

*/ Xac dinh gia trt ban d~u ella TSCD:

Chuyen de'tht!c tap

Sinh vien: NguyEn Thi Vit Ha