Luận văn Tổ chức kế toán tài sản cố định tại công ty cổ phần xây dựng 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 d¢ng, nang cao nang suat lao d¢ng va chat luqng san ph~m, d~c bi¢t 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 r¢ng

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 r¢ng

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 Vi¢t 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
Chuyen de'tht!c t(tp
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Sinh vien: NguyEn Thf Vi¢t Ha

Trong lich sir phat trien cua nhan loai. Khai niem. vai tro ella TSCD trong san xuat kinh doanh • Khai niem tai san c6 dinh. ky thuat. hien dai boa va tang nhanh chong ve s6 Iuong. 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.Chac chan thu diroc Ioi Ich kinh te' trong wong lai tit viec sir dung tai san do.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. cua TSCD trong san xuat kinh doanh.Thai gian sir dung uoc tinh tren 1 nam . vl tri.1.000 dong tro len). TSCD trong nen kinh te qu6c dan va trong cac doanh nghiep khong ngirng duoc d6i moi. cung voi sir phat trien cua nen san xuat xa hoi va su tien bo nhanh chong ella khoa hoc.1.000. .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. Dong thai no cling tM hien Chuyen de'tht!c tap -3Sinh vien: NguyEn Thi Vi¢t Ha . TAl SAN CO D~NHvA SlJ CAN THllh PHAI 1'6 CHUC KE ToliN TSCD TRONG DOANHNG~P 1. chat luong gop phan quan trong van viec nang cao nang suat lao dong va chat hrong san pham. • V! tri. vai tro. 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. Hien nay. 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: .Nguyen gia tai san phai duoc xac dinh mot each dang tin cay .Co du tieu chuan gia tri thea quy dinh hien hanh (10.

xay dung hoan thanh.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.U: Doanh nghiep phai quan ly TSCD thea tirng dia diem SIT dung. No con la mot bo phan cua tong tai san trong doanh nghiep. 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.4- Sinh vien: NguyEn Thf Vi¢t Ha . SIT dung TSCD cho den khi TSCD khong S11 dung duoc nita. TSCD con 13. tirng nhorn trong suot thai gian sir dung. nhat dinh doanh nghiep do se thanh cong trong viec san xuat ra san pham co mau rna.2. "Yeu cau quan Iy: Xuat phat tu hai d~c di~m tren doi hoi c6ng tac quan than trong.Gia tri cua TSCD bi hao mon dan va chuyen dich tung phan vao gia tri san pharn. khong sa vat chat. Co nghia la.1. Dac di~m va yeu cau quan ly TSCD * Dac diem chung cua TSCD la: . Doanh nghiep nao trang bi TSCD dong bo. can tien hanh thanh ly. chat Iuong. Hon nita. 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. 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. . chat che cii ve m~t hien vat Ian gia tri: Ve' ma: hien Vf. mot trong 3 yeu to cua qua trinh SXKD. quan ly nguyen gia va gia tri con lai cua Jy TSCD phai het sire Chuyen de'tht!c t(tp . Ia mot bo phan cua nr lieu san xuat.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. can phai quan ly tir khi dau ttr. chat hrong va co cong nghe cao. 1. mua sam. Ve' ma: gia tri: DN phai thea doi. nhtrong ban. thea tung loai.

bao dam thu hoi day du. phan b6 chfnh xac s6 khau hao va chi phi SXKO trong ky. giup cac ke roan vien nam diroc nhiern vu cua mlnh cling nhu giup cho cac kiern toan vien. Nhir vay.5Sinh vien: NguyEn Thf Vi¢t Ha Chuyen de'tht!c t(tp . Viec trang bi. viec thu h6i von dau trr ban dau d~ tai san xuat TSCD moi. su dung TSCD anh huang true tiep va quan trong den hieu qua va chat IUQ'l1gSXKO cua doanh nghiep.Tham gia kiern ke. hien trang va gia tri TSCD hien co.Phan anh kip thai gia tri hao mon TSCD trong qua trinh su dung cling nhu trong viec tinh roan.Hoc vien Tili chinb TSCD. day du. ky thuat cua doanh nghiep. . tranh that vu ella Ke toan TSCD la bo phan chu yeu cua CO' sa vat chat.3. day du.T6 chirc ghi chep. su dung TSCD ke' toan TSCD phai a ON. nguoi quan ly giam sat va d~ dang danh gia chung v~ tlnh hlnh TSCD cua ON. t6 chirc phan tich tlnh hlnh bao quan va siXdung TSCD a DN. lap bao cao tai chfnh v~ TSCD mot each thong nhat. T6 chtrc ke roan TSCD t6t se gop phan giup cho ON ghi chep ke toan. D~ co diroc nhtrng thong tin htru Ich nham phuc vu t6t cho cong tac quan thuc hien t6t cac nhiern vu sau: . mua sam bao quan. . . t6 chtrc ke toan TSCD la mot dieu khong th~ thieu d6i voi bat ky mot ON nao. . Dong thai phai quan thoat v6n dau tir. kip thai v~ s6 hrong.1. su dung TSCD ly. 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. viec hlnh thanh va thu hdi cac khoan dau nr . kiern tra dinh ky hay bat tbuong TSCD va danh gia lai TSCD khi can thiet. chiern ty trong 100 trong toan b¢ v6n san xuat kinh doanh cua doanh nghiep. Y nghia TSCD: va nhiem ly chat che tmh hmh hao rnon. phan anh tong hop s6 lieu mot each chinh xac. 1.Tham gia lap ke' hoach sua chua va du toan chi phi sua chua TSCD. tfnh tang giarn va di chuyen TSCD trong noi bo ON.

2. tinh chat bao gorn: Chuyen de'tht!c tap . kinh doanh. cung cap dich vu hoac cho cac doi nrong khac thue phil hop vo'i tieu chuan ghi nhan TSCD vo hinh.1. thiet bi truyen dfin o Thier bi. vat kien tnic o May moe. 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 M sir dung cho heat dong san xuat kinh doanh.Hoc vien Tili chinb 1. TO CHU'C KE ToliN TSCD TRONG DOANH NGHI:¢P 1. phil hop vai tieu chuan ghi nhan TSCD htru hinh Theo dac tnmg ky thuat TSCD hiru hinh gom: o Nha cira. sir dung trong san xuat. TSCD vo hinh duoc phan loai thee dac tnrng ky thuat.2. 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. dung cu quan ly o Viron cay lau nam.2. 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. Phan loai TSCD.6- Sinh vien: NguyEn Thi Vi¢t Ha .1.1. thiet bi o Phuong tien van tai. danh gia TSCD: 1.

su nghiep.Hoc vien Tili chinb o Qu yen sir dung dat co thai han. kieu mau.1 VI muc dich phuc lei. + TSCD thue hoat dong: La cac TSCD di thue rna khong phai la TSCD thue tai chinh. bang sang che o Cong thirc va each pha che. Theo each phan loai nay TSCD chia thanh 2 loai: . Thtr nr: Phan loai thee tinh hlnh sir dung.7Sinh vien: NguyEn Thi Vi¢t Ha . Chuyen de'tht!c tap .TSCD nr co: La nhfrng TSCD rna DN nr dau nr.TSCD dung ngoai SXKD: La nhtrng TSCD khong tham gia vao hoar dong SXKD rna phuc V1. cap pMt. thiet o TSCD vo hinh dang trien khai Thir hai: phan loai thee quyen so htru. bao gam: .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.TSCD dang dung: La nhirng TSCD DN dang sir dung cho heat dong SXKD.TSCD dung trong SXKD: la nhfrng TSCD tham gia vao heat dong SXKD . bao gam: . mua slim bang cac nguon von khac nhau. Thu ba: Phan loai thee cong dung kinh te. 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. 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. thuoc quyen so hfru cua DN hoac dUQ'Ccap tren dieu chuyen.

tir d6 cung dip 19 nham cai tien. cac yeu to cau thanh cling khac nhau. 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. Tuy vay DN c6 th~ xac dinh nguyen gia TSCD trong mot so tnrong hop Co' ban sau: Chuyen de'tht!c tap .TSCD khong can dung va cho thanh be ra ban dau.8- Sinh vien: NguyEn Thi Vi¢t Ha .1. */ 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. 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.Hoc vien Tili chinb . 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. voi rnlii ngu6n hlnh thanh. thay d6i TSCD thea kip voi tien trlnh phat trien KHKT va cong nghiep. 1. . chfnh xac.2.TSCD chua can dung: La nhfrng TSCD can thiet cho SXKD song hien tai chua co nhu cau can su dung den. 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. dang duoc du trfr va se duoc dira vao su dung trong nrong lai gan. 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. TSCD cua DN bao gorn nhieu loai duoc hinh thanh nr nhieu ngu6n khac nhau. 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. 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.2.

TSCD hinh thanh diroi hinh thirc trao d6i voi mot TSCD khac nrong nr (cong dung nrong nr.Hoc vien Tili chinb Q. nguyen gia duoc phan anh thea gia mua tai thai diem mua. phe lieu do chay thir) va cac chi phi lien quan true tiep khac. chay thir. xay dung. + TSCD mua sam duoc thanh toan thea phirong thirc tra cham. 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. Chuyen de'tht!c t(tp -9Sinh vien: NguyEn Thf Vi¢t Ha ky han thanh toan. 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. chay thir (trir cac khoan thu hdi ve san pham. + 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. chi phi lap dat. + 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. trir khi so chenh lech do diroc tfnh van nguyen gia TSCD hfru hlnh ( von . 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". Nguyen gid TSCD hiiu hinh: . chi phi van chuyen va boc xep ban dau. 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.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). + Nguyen gia TSCD htru hlnh do dllu tu XDCB thea phuong tlnrc giao than la gia quyet toan cong trinh dllu nr. cac chi phi lien quan true tiep khac va 1~phi tnroc ba (neu co).

bieu. + 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".. Dong thai quy dinh mot s6 tnrong hop xac dinh Chuyen de'tht!c tap . + Nguyen gia TSCD diroc cho. nhan lai von gop lien doanh. gia tuong dirong tren thi tnrong cong (+) voi cac chi phi khac rna ben nhan phai chi ra.10- Sinh vien: NguyEn Thi Vi¢t Ha . diroc xac dinh thee gia tri hop ly ban dau: gia danh gia cua hoi dong giao nhan. b. c6 phan . 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".. ): 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..Hoc vien Tili chinb + TSCD nhan gop von ( Gop lien doanh . do phat hien thira . 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.. tang.

11- Sinh vien: NguyEn Thi Vi¢t Ha .Hoc vien Tili chinb nguyen gia TSCD vo hlnh nhu sau: Chuyen de'tht!c tap .

ngay sap nhap 19 co the la: Gia niem yet tren thi tnrong hoat dong. tien cong.Xac dinh duoc gia tri TSCD de tien hanh khau hao. gia tri hop 19 cua TS do vao ngay mua. phan b6 chi phi san xuat chung. + Nguyen gia TSCD la gia tri hop ON. 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. diroc tai tro. Nguyen gia TSCD thue Tai chfnh khong bao g6m thue GTGT ben cho thue dff tra khi mua TSCD d~ cho thue.Phuc vu yeu cau quan TSCD theo nguyen gia: 19 va hach toan TSCD . + 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. duoc bieu tang d~u xac dinh nrong nr nhir xac dinh nguyen gia TSCD hfru hlnh.Thong qua do co diroc thong tin tong hop v~ tong TSCD cua ON. diroc cap. gia cua nghiep vu mua ban TSCD vo hinh nrong nr. + 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. 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. san lap mat bang. . c. 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 .hi phi nguyen vat lieu.+ Nguyen gia TSCD vo hlnh mua rieng biet. . chi phi khac. thea doi tinh hlnh thu hdi v6n dau tu ban dau va phan tich hieu qua su dung TSCD trong ON. trao doi.

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. gia tri con lai tren s6 ke toan.Gop von lien doanh . 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: . giai tM DN .Khi phat sinh chi phi sira chua Ian mang tinh chat nang cap.Nha mroc co Quyet dinh danh gia lai TSCD . do nhieu nguyen nhan. 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.Gia tri hao mon luy ke Dann gid lai TSeD: Trong qua trlnh sir dung. = Nguyen gia . so khan hao luy ke cua TSCD va tien hanh hach toan thea cac quy dinh hien hanh a.. cai tao TSCD hiru hlnh sau ghi nhan ban deiu ghi: NQ'TK: 241 XDCB do dang .cs phan hoa doanh nghiep .Chia tach..*/ 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. Sua chiia Lon TSeD keo dai tudi tho tang nguyen gia .

..C6 TK LQ: 111. 152..331.334 .

2.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. bao quan TSCD: Viec thea d5i TSCD . dam bao SIT dung thong nhat trong pham vi DN. KE ToAN TSCD CHI TIET * Doi urong ghi TSCD: De phuc V1. * De tien cho viec thea doi. Nhirng chi phi phat sinh thoa man tieu chuan ghi tang nguyen gia TSCD hfru hinh. nhuong ban. * Ke toan chi tiet TSCD tai noi SIT dung. TSCD can duoc ghi s6 thea tung doi tuong.Tuy tirng doi nrong ghi TSCD.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. bieu tang. ke to an ghi: NQ'TK: 211 TSCD hiru hlnh C6 TK: 241 XDCB do dang 1. Si:T dung nhfrng so hieu cua nhfrng TSCD da thanh 19. su dung TSCD tai DN. quan 19. dua di lien doanh. . . So hieu cua tung doi nrong ghi TSCD khong thay deli trong suet thoi gian bao quan. . ke ca dang SIT dung va dang hru trtt d~u phai co so hieu rieng.l3 Sinh vien: NguyEn Thi Vi¢t Ha Chuyen de'tht!c tap . 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.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.Khi cong viec sua chua 1611hoan thanh dua TSCD vao sir dung.2.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..I yeu cau quan tri TSCD trong DN. Ke toan khong duoc mat (da giam) de ghi cho cho nhirng TSCD moi tang them. .

tir d6 nang cao trach nhiern va hieu qua trong bao quan. su dung TSCD Chuyen de'tht!c tap . SiT dung TSCD voi tung bo pharr.l3 - Sinh vien: NguyEn Thi Vi¢t Ha .tai noi SIT dung. nham gfin trach nhiem bao quan.

. Vi vay can c6 hom the de bao quan. * Ke toan chi tier TSCD 6' bo phan ke' toan DN: Tai b¢ phan ke' toan DN. . trong hom the can bo tri cac ngan dung the diroc slip xep mot each khoa h9C thea tung nh6m. Tai cac noi su dung TSCD ( phong.s6 TSCD: Moi loai TSCD diroc dung rieng mot sci hoac mot so trang s6 d~ thea doi tinh hinh tang. sir dung. . 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.) sir dung: "s6 TSCD thea don vi sir dung" de thea doi tinh hinh tang giam TSCD do tung don vi quan Iy. trong d6 ghi thea tirng cluing tir tang giam TSCD thea thtr vi minh tv thai gian phat sinh nghiep vu tang.i. doi san xuat. Dong thai. The gdm 4 phan (Mau so 2 . Khi c6 nghiep vu Tang. Dong thai tren the TSCD hoac tren sci TSCD can thea d5i mot each Chuyen de'tht!c tap .The TSCD do ke toan TSCD lap cho tung doi nrong ghi TSCD cua DN. giam TSCD. 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. 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. giam cua don vi sir dung phai mo mot s6 rieng. can cir vao chirng tir lien quan den tang TSCD d~ ghi vao sci TSCD (phan ghi tang). Moi don TSCD tang.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. giam TSCD. ban. khau hao cua TSCD trong tung loai TSCD. loai TSCD va thea tung noi su dung tao dieu kien thuan Ioi cho viec tim kiern khi dung the. ke toan chi tier TSCD sir dung the TSCD.14 Sinh vien: NguyEn Thf Vi¢t Ha .BTC) duoc hru 6' phong ke toan trong suet qua trinh su dung TSCD. Can cu vao bang tinh va phan b6 khau hao. giam TSCD. s6 TSCD toan DN de thea doi tinh hlnh bien dong cua TSCD. s6 dang ky the TSCD. ke' toan can cu vao cac clnrng tir lien quan d~ lap the TSCD (hoac ghi giam TSCD).cua DN.

00 */ Chung til va hach toan ban dau: Theo Quyet dinh s6 15/2006/QD-BTC ngay 20/3/2006 cua BQ Tai ehinh. thiet bi + TK 2113 . TK 213. sue vat lam viec cho san pharn Chuyen de'tht!c tap .TSCD) (Mau s6 05 .cay lau nam. 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) Bien ban danh gia lai TSCD Bien ban kiem ke TSCD (Mau s6 04 .TSCD) Bien ban giao nhan TSCD sira chua 16n hoan thanh (Mau s603 .May m6e.Thier bi.Phuong tien van tai.3. dung cu quan ly + TK 2115 . vat kien true + TK 2112 . ke toan chu yeu sir dung cac TK 211. truyen d~n + TK 2114 .TSCD) Cac tai lieu ky thuat e6 lien quan Ke toan sir dung cac chimg tir tren de tien hanh ghi chep. TK 001 va cac tai khoan co lien quan nhu TK 241.15 Sinh vien: NguyEn Thi Vi¢t Ha .TSCD) (Miiu s6 02 . nang suat. nam dira vao sir dung.TSCD) Bang tinh va phan b6 khau hao TSCD (Mau s6 06 .2. TK 214. TK 4110 • TK 211: TSCD hiru hlnh Theo quy dinh TSCD hfru hlnh duoc mo thanh cac TK cap 2: + TK 2111 . nam san xuat. xu ly cac thong tin lien quan den TSCD va tien hanh hach toan ban dau tren cac chimg tiro 1.Nha cira. TK 212.chi tiet cac chi tieu nhu: tinh trang tai san. loai hinh sir dung. Ke toan t6ng hop tang giarn TSCD: */ Tai khoan ke toan sir dung De hach toan TSCD.

+ TK 2138: TSCD vo hinh khac .l: TK21111: Nha cua A TK 21112: Vat kien tnic B.. 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 . dua tren tinh hinh thuc te cua minh rna moi DN co tM mo tai khoan cap 3. 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.TSCD HH khac cua DN Tuy nhien. • TK 213: TSCD vo hinh: TK 213 diroc chia thanh cac tai khoan cap 2 nhir sau: ly TSCD cua DN. cap 4. cap 4 cho phil hop va thuan loi cho hach toan..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 .. quan Vidl.+ TK 2118 . + TK 2131: Quyen sir dung dat + TK 2132: Quyen phat hanh + TK 2133: Ban quyen..TK 212: TSCD thue tai chinh: DAy la tai khoan phan anh cac nghiep vu ke' toan TSCD thue tai chlnh .

Xay dung co ban do dang. + Chung tir ghi s6 + s6 dang ky chimg tir gh i s6 + Bao cao tai chinh lien quan den TSCD . mang tfnh chat ghi don. du tieu chudn ghi tang nguyen gia TSCD.D6i voi hlnh thirc CTGS can co: + se cai TK 211. TK 213. .TK 2413: Sira chua 100 TSCD Day Ia TK cap 2 cua TK 241 .s6 cai Hinh tlnrc s6 ke to an Chung tit ghi s6 Hlnh thirc s6 ke' toan Nhat ky ... TK 212.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 . ..TK 001: Tai san thue ngoai: La TK ngoai bang.. 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 . */86 ke toan su dung: Hien nay. TK 214. phan anh tinh hinh sira chua 100 TSCD.

kiem tra .TRINH TVGHI SO KE ToAN THEO HINH THUC KE ToAN CHUNG TUGHI I SO I Chung tit goc I se quy I Bang ke ~ chi tier kern theo cluing tit goc s6 chi tiet I ss dang ky CTOS I Chung tit ghi s6 / I 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.

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 Vi¢t Ha

dung eho hoat dong hanh chfnh sir nghiep. nhirng TSCD dff khau hao het nhirng van su dung thi khong diroc khau hao.van muc dfch phuc loi. viec tinh va trieh khau hao la mot bien phap quan trong trong quan ly TSCD dung eho Chuyen de'tht!c tap . Do vay.21 - Sinh vien: NguyEn Thf Vi¢t Ha .

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. kinh doanh dich vu I Dinh ky trich TK 641.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 . Theo phtrong phap nay so khau hao hang nam khong thay d6i trong suet thai gian SIT dung hlru Ich cua tai san . 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.Phuong phap khau hao duong thang: day con goi la phirong phap khau hao tuyen tfnh co dinh.1 kip thai cho nhu cau SXKD. du an I Chuyen de'tht!c tap 2222 Sinh vien: NguyEn Thi Vi¢t Ha .632 khau hao TSCD dung cho hoat dong san xuat san pharn.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. phan anh hao mon TSCD dung cho hoar dong phtic l~ hoat dong su nghiep.642 khau hao TSCD dung cho hoat dong ban han~ quan ly 5' I TK 4313. * Cac phirong phap tinh khau hao: Theo QD 206/2003 ngay12/12/2006 cua BTC: .466 Cu6i nam.SXKD nham dam bao thu hoi von de tai d~u tu phuc V1.

2. do vay. can tien hanh sua chua TSCD. tfnh chat cong viec cling nhir kha nang cua DN rna DN co the tien hanh sua chua thea cac phuong thtrc khac nhau. 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). Tuy nhien. khi co chi phi phat sinh ke toan phan anh true tiep vao CFSXKD trong ky cua bo phan co sua chua. Do vay. Tuy thea quy mo. .1.ke' toan sua chua thea phuong tlurc . TSCD bi hao mon va htr hong timg bo phan. 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. Kt TSCD toan sua chua Trang su6t qua trinh sir dung. diroc tien hanh thea ke hoach. khi sua chua khong phai ngirng san xuat.4. * Ketoan sua chua thuang xuyen TSCD: Theo phirong thtrc nay tht chi phi bo ra it. 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. du toan thea tung cong trinh sua chua. thai gian sua chua ngan.1. De dam bao cho qua trlnh SXKD dien ra binh thuong doi hoi TSCD cling phai hoat dong binh tlurong.

HQ'p dong phai guy dinh s6 thai gian giao nhan TSCD sua chua.. nang cap . s6 tien.112. 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.141 .331 Dong thai can cu ghi V~IO nguon v6n hoac guy dung de cai tao. ke d trich tnroc hay khong trfch tnroc. TK 623.ac hop trich TK2r-213 Ghi tang nguyen gia TSCD Giao thfiu: Cong viec sira chua diroc thue ngoai. 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 r I ~..] 12. DN phai tien hanh ky hop dong voi ngiroi nhan thau.641. thai han hoan thanh.. nang cap TSCD . do vay... ban giao..642 . NQ'TK 133: Thue gia tri gia tang C6 TK: 111..TSCD de C6 TK: 411 dung quy DTPT hoac nguon v6n XDCB T NQ'TK: 414.141.Tu lam: TKlll.441 I * 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 .627. noi dung cong viec. Cong tac hach to an cling nrong nr nhu each hach toan d6i voi sua chfra Ion..

.chua.

Xay dung cac cong trinh dan dung.CHUONGII THVC TRANG VE TO CHUC KE ToAN TSCD TA. 2. Giao thong.693 trieu dong Ngan sach nha mroc cap 50 trieu dong.1 Qua trinh hinh thanh va phat trien: Cong ty cd phan xay dung Nam Ninh co tien than HI. . co quy mo den nhorn B. . D~C DIfM CHUNG vA TINH HINH K~ TOA..I CONG TY CO PHAN XAY D1)NG NAM NINH 2.Ty l¢ cd phan nha mroc : . cong nghiep. 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: 2.1 trieu dong 51%= 1.3 trieu dong Gia tri mot cd phan la 100.Tinh Nam Dinh So von san xuat tai thai diem thanh lap la 514.Ty l¢ cd phan cua cd dong: 49% = 1.Huyen True Ninh .1..326 trieu dong + Von hru dong: 213.. Nganh nghe kinh doanh chu yeu: . 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..509.1. Trong do: .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~ .450. cau cong.4 trieu dong. DN tv huy dong 464. thuy loi de ke.Kinh doanh cac loai vat lieu xay dung .000 dong.NCVA CONG TY. nao vet kenh muong .959.019 trieu dong.019 trieu d6ng Trong do: + Von co dinh: 300.

thi tnrong canh tranh quyet Iiet. 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. trinh dQ cong nhan con thap. t6 chirc dao tao nang cao tay nghe cho doi ngii can bo nhan vien hien co. Xuan cong ty con co van phong cua cac doi dat tai cac huyen: Truong.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: . Trong nhirng nam qua mac dii dieu kien co sa vat chat con nhieu kho khan. chat luong san pham duoc nang len.Huyen Tnrc Ninh .p thuong xuyen hoan thanh tnroc thoi han. Tir do hoat dong cua cong ty dff co nhtrng chuyen bien rat tfch cue. nang suat lao dong thap. Cong ty moi duoc chuyen d6i. Tru sa chinh cua cong ty hien nay dat tai Thi tran c6 Ie . tier kiem diroc nhieu chi phi. tien dQ thuc hien xay la. ngoai ra Hai Hau. Thanh pho Nam Dinh. Co chinh sach dai ngo d~ thu hut nhirng lao dong co trinh dQ eao. hoat dong tri tre.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. khoa h9C cong nghe trong Iinh vue xay dung ngay cang d6i moi. nguon v6n hoat dong con nhieu kho khan. sap xep lai t6 clnrc.Tinh Nam Dinh. tirng Iinh vue.300 trieu dong. Doanh thu xay lap thirong pharn nam 2007 dat 22. uy tin cua cong ty ngay cang diroc nang cao. va con mang nang tac phong lao dong thea kieu bao cap. Quy I nam 2008 cong ty dff thang thau xay la.

6 3.500 22.2 Dac di~m t6 chtrc be) may quan Iy san xuat kinh doanh cua cong ty.7 11.384.791 2.2 9.4 1.300.160.9 9.3 22.1 10.450.6 120 2.1 4. .461 3.90 1.461.900. cong ty t6 chirc mo hlnh quan ly thea kieu tnrc tuyen.4 1.4 1.548.044 120 2.350.142 13.300.450.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 2.00 2.400 2.c6 phan nha rnroc 7.600 3.1 1.3 559.564 11.5 120 3.3 446.752.729.450 1.750.1.300 3.608.9 1. D~ phil hop voi dac diem hoat dong san xuat kinh doanh.00 1.230 .843 2.750.030 1.3 625.280 binh 1.2 5.450.(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: .8 3.

T DONG SXKD T A. Ole teS san xuat .D A.so DO TO CHUC BO MAy QUAN LY HOA.ICONG TY CO PHAN XAY Dl)'NG NAM NINH ---.DON G BANGIAMDOC I HOI DONG QUAN TR~ Phong TC-HC Phong Taivu Phong KH-KT Cac doi Thicon2: ~ .....I a or co I ---_ BAN KlEM SOAT ....

l san xuat .Ghi chii: Quan he true tuyen Quan he tham rmru guip viec Quan he kiern tra giam sat va phuc VI.

Dai hoi cd dong thuong nien .Nhiem vu cita Dai hoi cddong thanh lap: Thao luan thong qua dieu 1~Cong ty c6 phan. Cong ty cd phan Xay dung Nam Ninh co bo may quan ly dac tnrng cua mot Cong ty cd phan. d~ ra nghi quyet kinh doanh nam sau * Dai hoi co' dong bdt thuong: Duoc trieu tap thea d~ nghi cua HDQT. Hien Hoi dong quan tri cua cong ty co 5 thanh vien gom: 1 chu tich. kiem di~m cong tac cua HDQT. Quyet dinh v~ t6 chtrc va bo may quan ly cua Cong ty . Chuyen de'tht!c t(tp 2929 Sinh vien: NguyEn Thf Vi¢t Ha . thao Iuan phirong an hoat dong san xuat kinh doanh cua Cong ty trong 3 nam dan. Td clnrc bo may quan ly gon nhe giam thieu t6i da lao dong gian tiep. Dai hoi cd dong bat thuong diroc trieu tap xem xet giai quyet cac van M bat thirong trong Cong ty.Qua so do tren ta xem xet chirc nang cua tung bo phan nhir sau: Cting nlnr cac Cong ty cd phan khac. 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. Ban Giarn doc.Dai hoi cd dong bat thuong cs phan xay dung Nam Ninh trieu tap. Dai hoi cd dong gom: . 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. . ban kiern soat. qua do giam duoc chi phi san xuat mot each dang k~. S6 hrong thanh vien Hoi dong quan tri do Dai hoi cd dong Quyet dinh. h. * 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. 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 c6 dong thanh l~p Cong ty . a. Ban kiern soat hoac do da s6 cd dong d~ nghi. bau hoi dong quan tri.

.1. quan 1. thl.Phong ke' hoach ky thuat: Giiip giam d6c trong viec lap bao cao ke hoach.I gay t6n that cho Cong ty. 1 Pho Giam doc phu trach ke' toan) .. trong do co 1 tnrong ban do ban kiern soar bau ra.l'chi~n hl. quy che qUM 1. Chiu trach nhiern tnroc HDQT va Dai hoi c6 dong v~ nhfmg sai pham nghiep Vl. 2. t6 chirc hach toan qua trinh san xuat kinh doanh. e. vat nr. dam bao co lai d~ tai Chuyen de'tht!c t(tp Sinh vien: NguyEn Thf Vi¢t Ha 3030 ve t6 chuc san xuflt kinh doanh va t6 chuc lao dc)ng clla . cac bang t6ng ket narn tai chfnh cua cong ty. * Nhiem Vl.l'ngNam Ninh la mQt cong ty c6 pMn hOl. Kien nghi phuong an b6 trf co cau t6 chirc. 2 pho Giam d6c: (1 Pho Giam d6c phu trach kinh doanh.lChtoan dQc l~p va chiu trach nhi~m toan bQ v~ ket qua san xuat kinh doanh. .3 D:)c di~m cong ty Cong ty c6 phan Xay dl.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. Ban kiem soat: Ban kiern soat cua Cong ty do Dai hoi c6 dong bau ra s6 hrong gorn: 3 ngiroi. d.5'noi bo Cong ty.Phong t6 chtrc hanh chfnh: Co nhiem vu tham muu cho Ianh dao trong viec t6 chtrc bo may va cong tac can bo. Nam btLtva cung cap thong tin cho lanh dao v~ cac boat dong san xuat kinh doanh cua to an cong ty. dong thai kiem tra giam sat cac van d~ v~ lao dong tien luang.ltdQng thea lu~t doanh nghj~p va di~u l~ cua cong ty. Ban gidm doc Cong ty: Cong ty co 1 Giam d6c. Bao cao tnroc Dai hoi v~ cong tac kiem soar cac mat hoat dong san xuat kinh doanh. dam bao cong tac tai cbinh cho toan cong ty. thong ke thea quy dinh hien hanh. Giam d6c la nguoi quyet dinh cac van d~ hang ngay cua Cong ty. . hop dong kinh te. tai san. bao ve tai san .5' ky thuat. nghi quyet Dai hoi c6 dong va luat phap Nha mroc. t6 clnrc thuc hien cac quyet dinh cua HDQT.c. T6 clurc thtrc hien ke hoach san xuat kinh donh va phirong an dau nr cua Cong ty. kiem tra s6 sach ke toan.Phong tai vu: Co nhiem VI:1 thuc hien che dQ bao cao ke' toan. Cac ban: phong .

san xuat ma rQng ciing nhu vi~c bao toan v6n cho cac c6 dong tren CO ' phap sa Chuyen de'tht!c t(tp 3131 Sinh vien: NguyEn Thf Vi¢t Ha .

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.luat cua nha mroc quy dinh. .Xuc1nTruong H.K. Ban Ki~m soar. Cong ty c6 phan Xay dung Nam Ninh co hoi dong quan tri. . phan bo sach la 120 nguoi va diroc bien che nhu sau: (BlEU 2) a 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.! lanh dao cua cong ty.D9-i hoc: 23 ngiroi.Cong nhan co tay nghe tir bac 4 trc len: 40 nguoi. Phan thea lao dong: Lao dong gian tiep la 17 nguoi. HaiH~u 8 8 Cac doi tnrc tiep san xuat va chiu S. doi thi congo Hien nay cong ty co 5 doi thi cong va xan xuat tnrc thuoc. cac phong nghiep Vl. . con 19-i la true tiep PMn thea trinh do chuyen mon: . trung cap: 20 ngiroi.Con 19-i la cong nhan co tay nghe bac 2 va bac 3. Ban Giarn doc.Trinh do cao dang.31Sinh vien: NguyEn Thi Vi¢t Ha .1. Ngoai ra thea nhu cau cau cong viec cong ty con thirong xuyen thue lao dong ngoai tir 20 den 30 nguoi Chuyen de'tht!c tap . rnoi doi co bien che 1 doi tnrong va mot can bo thong ke.

hang muc cong trinh xay dung co ban. nha cira vat kien true. t6 chric Nghiem tim ban giao. San pham ehfnh cua cong ty Ia cac cong trinh. I>:)c di~m ky thuat va cong nghe san xuat cua cong ty. Tuy nhien. J~p h6 sa hoan cong va quye1:roan .2.B thi cong Tle'n hanh xay dung Xac dinh ke't qua. 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. 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. v6n nhan cong. T. Ngoai ra cong ty con san xuat vat lieu xay dung nhu gach Bloch xi mang nhung chiern ty trong rat nho.an thi cong va lap du toan Tham gia dtlu than I Thang thau loman I bj ngu6n luc NVL.4. cong trinh thuy loi chiern tren 90% gia tri san hrong cua cong ty.1. dirong xa.

1. .2. 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. 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. I>:)e di~m t6 chtrc cong tac ke to an ella cong ty: Cong tac t6 clnrc bo may ke toan khoa hoc. t6 chirc cong tac ke' roan cua cong ty duoc t6 chirc theo rno hinh tap hung.5.

. day du cac bao cao ke toan theo che do quy dinh . Can cu bao cao xuat.. thuyet minh bao cao tai chfnh va cac bao cao khac co lien quan . giay bao so dir cua ngan hang (Kern theo chimg tir goc) lap bang ke cluing tir.. voi ke toan tong hop Tinh toan khau hao. chtrng tir ghi s6..Nhan vien kl todn vdt tu va TSCD: Theo doi tinh hlnh cung irng vat nr. kip thai.. phai tra . hru tret cac chtrng tir . Lap bao cao ke toan : Bang can doi ke toan.34- Sinh vien: NguyEn Thf Vi¢t Ha . nhap vat ttr. phan b6 khau hao TSCD. s6 sach ke toan theo quy dinh.. cac quy d~ lai DN va thanh toan dung han cac khoan tien hay cac khoan no phai thu.T6 clnrc ghi chep. cac cong trlnh. trung thirc. tinh roan va phan anh chinh xac. rna s6 chi tiet cho tung loai vat nr. d~ch Vl. hang hoa xuat dung cho cac doi nrong. nQP cap tren. Bao cao kip thai. TSCD cho cac doi. T6 chirc thuc hien lap va giri kip thai. hang hoa hang thang cho tung doi nrong va bang tinh toan..Nhdn vi en kl todn tdng hop: Can err phieu thu. ke roan tong hop lap bang chung tir ghi s6. kip thai cac khoan nQP ngan sach.. Chuyen de'tht!c t(tp . bao quan. . hang hoa. T6 clnrc thirc hien trfch nQP day du. Slip xep. ket qua hoat dong SXKD. gia tri vat nr.l . NMn ho sa quyet toan cac cong trinh d~ xac dinh ket qua san pham tieu thu. . 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. phan b6 khau hao cho timg doi nrong su: dung d~ ke' toan t6ng hQ'pt~p hQ'pchi phi SXKD.. vao s6 chi tiet cac tai khoan lien quan. ton kho . vao s6 chi tiet cac tai khoan. bang luu chuyen tien. day du toan bo tai san va phan loai hoat dong SXKD cua DN. phieu chi.. hang hoa nhap kho. Thuong xuyen doi chieu so lieu vat tu.

nhap kho cho ke toan vat nr va TSCD. thu quy.Nhdn quy: vi en thu kho. Lam thu tuc yay va thea d6i tien yay ngan hang khi DN c6 nhu cau yay von ngan hang. sir dung. cong cu lao dong v~ mat so hrong . ke' roan VT . ke roan tong hop. hop 1~ dung quy dinh cua cua T6ng cue thue va B¢ tai chinh .Cdc nhdn vien kl todn doi: a m6i d¢i c6 1 nhan vien ke toan lam nhiern vu: T~p hQ'pcac chung tir ban dau. Bao cao kip thoi so lieu thea yeu cau quan 19 v~ cac loai vat nr. . ). Dinh ky hang thang. chinh xac voi ngan hang v~ cac khoan thu . phieu chi. Thuong xuyen kiem tra. hang hoa.. giao dich kip thoi... tfnh luang. . . l~p bao cao thong ke va thea d6i cac khoan d6ng g6p cua cang . nhap vat tu. Lap phieu thu. hang hoa. thu Xuat. kip thoi. M6 the kho chi tier cho nrng 10~ivat nr hang hoa ding nhu cong cu lao dong khac. hang hoa trong thang thi chuyen bao cao va cluing nr xuat. Dan doc thu hdi cac khoan no phai thu. hang nam doi chien va xac nhan cong no voi khach hang. cong cu lao dong cua cong ty.. doi chieu va xac nhan so phat sinh.chi. trai phieu . thanh toan cac khoan no phai tra. thea d6i viec nhap xuat vat nr. phieu chi. nhap tien mat khi c6 phieu thu.TSCD. uy nhiern chi. sec. M6 s6 thea d6i tien giri ngan hang. chfnh xac so hien c6 va tinh hinh bien dong cua von bang tien (Tien mat..Tham gia l~p ke hoach sua chua va lap du toan chi phi sua chua TSCD. so dir cac tai khoan voi thu kho. kiem tra viec giir gill. giay nop tien khi clnrng tir goc darn bao tfnh hop 19. lam bao cao xuat. Quan 19. tien giri ngan hang. bao du5ng TSCD.... Hang thang can err vao doanh thu va quyet toan cac cong trinh d~ viet hoa dan ban hang cho san pham.Nhdn vien kl toan thanli toan: Phan anh day du. sau khi ghi the kho. dich vu tieu thu . Quan 19 quy tien mat khi rut tien ngan hang v~ quy va thu khac.

nhan trong d¢i. .

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 Sinh vien: NguyEn Thi Vi¢t Ha .. Cac s6.Hach toan chi phi NVL tnrc tiep. . the ke toan chi tiet Cac bao cao ke toan theo quy dinh va theo yeu cau quan ly cua Cong ty . nhan cong true tiep.T6ng hop chi phi san xuat. ty c6 phan xay Nam Ninh thuc hien nop thue theo phuong phap khau * Ky 31/12 hach toan: Quy (3 thang). danh gia san pharn do dang va tinh gia thanh san pham hoan thanh. * Cong * Cong trir. chi phi san xuat chung. chi phi may thi cong. kiem ke..* 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. nhap tnroc .ss dang ky chimg .s6 cai - tir ghi s6. * Cong ty c6 phan Xay dung Nam Ninh hien nay dang ap dung hlnh thirc ke toan chimg tit ghi s6. Theo hinh thirc ke toan nay gom co cac loai s6 ke' roan sau : .xuat tnroc. 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. 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: .

.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. • Bimg tong hop chi tiet Bang can doi so phat sinh BAo cAo TAT CHINH Ghi chu : Ghi hang ngay._1_S_6_c_a_i ----'1 ~. Ghi cuoi thang. ~ ~ Doi chieu kiem tra. the ke' toan chi tiet s6 dang ky chirng tit ghi s6 Chung tit ghis6 . Chuyen de'tht!c tap 3737 Sinh vien: NguyEn Thi Vi¢t Ha .

Theo quy dinh hien hanh Cong ty phai nop 4 bao cao tai chinh sau: Bang can d6i ke toan (Mau s6 BOl.DN) Ngoai ra con co cac bao bao n¢i 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.DN ) Thuyet minh bao cao tai chfnh (Ma. chi tien mat thi hang ngay thu quy vao s6 quy r6i chuyen cho ke' toan. 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. Chuyen de'tht!c t(tp .DN) Ket qua hoat dong kinh doanh (MAu s6 B02 . 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. tong s6 phat sinh co va s6 du cua tung tai khoan tren s6 cai. cong no. tinh tong s6 phat sinh no. dung s6 lieu ghi s6 cai va bang tong hop chi tiet duoc dung de lap cac bao cao tai chinh.38 - Sinh vien: NguyEn Thf Vi¢t Ha . ngu6n von.Hang ngay hay dinh ky.DN ) Luu chuyen tien t¢ (MAu s6 B03 . Sau khi d6i chieu khop. Bao cao tai chinh cung cap cac thong tin kinh te. neu chtrng tlr goc la chirng tir thu. Neu phat sinh nhieu thi lap bang t6ng hop clnmg tir g6c r6i moi lap cluing tir ghi sd. 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. khoa s6 tfnh tong cua cac nghiep vu kinh te phat sinh trong thang tren s6 dang ky chung tir ghi sd. Tir chung til goc vao s6 chi tier. 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. Cu6i thang tir cac s6 chi tiet lap bang tong hop chi tiet. tinh hinh va ket qua heat dong san xuat kinh doanh cua Cong ty. Can err vao s6 cai lap bang can d6i s6 phat sinh. ch~m nhat Ia ngay 30 tMng sau.u s6 B09 .

665 8.383.167 444.468.oro IF A W50.000 230.000 15.2 THlJC TRA-NG vt NAMNINH KE ToliN TSCD TA-I CONG TY CO PHAN XAY Dl)'NG 2.1 32.946.425.Nha xirong moe .000 490.000 117.V~t kien true .725 49. May moe thiet bi .000 22.May ui DT 75 .057.000.500 7.320.2.980.452.000 18.680.437. nha cira va phuong tien van tai.May ui DT 75 .000 327.2 + nha kho .39- 475.000 55.079.000. -OtoIFAW50 -OtoIFAW50 .656.000 796.386.000 40.000 919.000 343.757.Nha cira .250.889.500 12.Nha lam viec cong ty .276.350.820.933.2 24.765.525 44.Nha cira hang (tnrc Ninh) 2.000 105.Oto Jolie 3.000.353. 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 1.000 .2.000 30.167 11.500 11. Do vay phan 100 TSCD cua cong ty la may moe thiet bi.710.750 274.000 527.813.050 120.285.1.Phmmg tien van tai .550 30. 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.May ui DT 75 Chuyen de'tht!c tap Sinh vien: NguyEn Thi Vi¢t Ha .750 37.Nha xirong 599.

432.985.200.May tron be tong noi dung .875 0 9.750 43.100 89.000 12.960.000 l3.356.000 12.765.427 3.458 13..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) .900.May dt be tong nr hanh .500 10.Lu mi ni MEIHOEA .100.511.250.000 762.087.800.000 19.951.542 3.000 2.380.000 15.579.May lu SAKAI 12 tin .008.0 4. TSCD dung cho quan Iy -May vi tinh (phong ky thuat) .700.500.562.603.160.765.Darn coc MIKASA (dien) .000 10.818.000.887.May tron vtra nr hanh 2501 .616.Can cau van thang 1000kg .835.167 ]0.300.000 17.250.500 3.000 1.956.May lu ASAHIMR 10 tin .May in LAZE A3 T6ng 49.932.]60.000 16.759.000 108.000 80.902.000 13.333 5.000 15.550.000 4.344 794.May vi tinh (phong tai vu) -May dieu hoa nhiet do 18BTU -May vi tinh (phongke hoach) -May in phun mau (P.Dan giao tuyp 1= 2.500 85.5 .May dieu hca nhiet do 24 BTU .Dan giao tuyp 1= 1.1 % tren tong so von dieu l~ cua cong ty trong do: Chuyen de'tht!c tap .May tron betong JZC 2001 .000 22.400 6.000 11.458.950 16.268.141 27.510.000 63.200.Darn coc MlKASA (4 ky) .950.000 27.000 55.375.800.375 546.937 41.071.500 11.000 1.000 10.000 26.625 44.May lu SAKAI 10 tin .Dan giao tuyp 1= 1.200.899 100 6.000.000 15.000 30.700.800.550 16.600.265.000 94.000 2.40Sinh vien: NguyEn Thi Vi¢t Ha .5 Qua bang tren cho thay : Tinh den 30/9/2007 tong gia tri TSCD chiern 21.000 15.183. ky thuat) .475.500.340.625 - 3.000 159.000 18.856.000 7.500 49.7 .May Pho to .900.000 25.000 0 14.000 15.May vi tinh (phong TCHC) .May lu SAKAI 2 banh .500 10.638.312.348.

Phuong tien van tai chiern 32. Thong qua do ke roan cung thuat cua TSCD.2. phieu chi. tlnh hinh bao quan TSCD TSCD ly TSCD doi chi tieu cap nhfrng quan trong ve co cau TSCD. Chuyen de'tht!c tap .2. Tai phong ke roan. dam bao cac cong trmh thi cong kip tien do. 112.414 . 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...Tai khoan su dung: TK 211.2%.41- Sinh vien: NguyEn Thi Vi¢t Ha ..2. tinh hlnh phan b6 TSCD.. s6 TSCD. s6 dang ky the TSCD. Nhorn nha cira .May moe thiet bi chiern ty trong cao: 37.v~t kien tnic chiern 24. + Phieu thu. the TSCD. viec ghi s6 ke toan chi tiet ke toan can err vao cac chung tir sau: + Bien ban giao nhan TSCD.. 213..1..2.1 %. 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. Ke toan ttfng hop tang TSCD . + 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 . 2. s6 chi tiet thea doi tang TSCD. Ke toan tang TSCD tai Cong ty 1y cua cong ty. 2. 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.411. 111. hoa dan GTGT + Cac tai lieu ky thuat khac co lien quan . c6 phan Xay dung Nam Ninh.2.2.2. 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%.

Cac phong.000d. 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.. * CI!- thi trong Quj 4/2007 tai cong ty phat sinh mot so' nghiep VI!. Bien ban giao nhan.. phieu chi . d~ Giam doc xem xet Quyet dinh va giao cho phong chirc nang thuc hien.. bien ban giao nhan tai san co dinh. chi phi lap d~t chay thir . s6 cai tai khoan. 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 . s6 ke toan tong hop . 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. chirng tir ve chi phi van chuyen. ke toan can err vao cac chirng tir do dtS tfnh nguyen gia cua TSCD nhap vao sir dung.tang.000d thue GTGT 10% = 12..42- Sinh vien: NguyEn Thi Vi¢t Ha . sira chua 100 TSCD hoan thanh. t6ng thanh toan: 136. vi TSCD nhu sau: Tai san co dinh cua cong ty tang trong quy 4/2007 chu yeu Ia do mua sam. hoa don gia tri gia tang.420.620.. lap the va vao s6 chi tiet TSCD. ban. Nghiep vu 1: Ngay 02/10/2007 Cong ty trich quy DTPT d~ mua 01 may PMt dien ELEMAX SH . phieu thu.15D phuc vu cong tac dieu hanh cua co quan: Gia mua 124.. bo phan khi co nhu cau can mua sam TSCD phai lap to' trinh trinh Giam doc (qua phong ke toan). phirong thirc thanh toan. Chang til ghi s6 diroc lap rieng cho tung nghiep vu tang cua m6i bo h6 so...200.Qui trinh ghi s6: Can cu cac chiing tir tai lieu lien quan nhir . giao nhan . Phong ke toan trinh Giam doc v6 nguon von mua TS.000d Hang da nhan du.. 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.

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 . vi tinh S6' luong Dan gui 2 124.tu do .43Sinh vien: NguyEn Thi Vi¢t Ha .420. 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. Phong Hanh ehinh kinh d~ nghi ong Giarn doc eho mua tai san sau: May phat dien ELEMAX SH .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 . 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.Hanh phuc ---------000.200.000 124.000 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).Ha Noi Den thoai: 04.Truong Chinh . Ghi chu: Baa gia nay co hi¢u luc deh her nga» 1511012007 Chuyen de'tht!c tap .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.Tinh Nam Dinh Hinh tlurc thanh roan : Ti~n mat H9 cs STT A Ten hang hoa dich v~ B May phat di¢n ELEMAX SH-15D Cong tien hang: Thue GTGT: 10% D.-------- True Ninh.000 136.000 Thanh tiin 3 = lx2 124.200.8538608 ten ngiroi mua hang: Cong ty cd phan Xay dung Nam Ninh Dia chi: Thi tran U-Huyen True Ninh .200.000 12.620.

Tinh Nam Dinh Dien thoai : 0350. hoat dong tot Bien bdn nay duoc 19p thann 02 bdn c6 gid tri nhu nhau. tinh trang khi ban giao. 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 .) .650 Hai ben tien hanh giao nhan hang hoa nhir sau: 1 .15D .CONG TY THIEN HoA AN CONG HoA xA HOI CHU NGHlA VI'.Huyen True Ninh .H anb phuc -------000------- BIEN BAN GIAO NH~N HANG HoA Hom nay nga» 02 thdng 10 ndm 2007.So hrong 01 chiec . 881.May phat dien ELEMAX SH .:T NAM DllC lap .Tu do . moi ben giii 01 bdn Ben giao (ky nhan) Ben nhan (Ky nhdn.Chat hrong moi 100%.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 .

200.Tinh Nam Dinh Hinh thirc thanh roan : Ti6n mat I Ma so thue : I0 11 I 0 I0 11 11 I6 I2 I0 .420.3LL KB/OI-B N° 082565 Dia chi: 150 .Huyen True Ninh .Ha NOi I Ma s6 thue : Don vi: Dia chi: Thi trail cci U .200.>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 A B 2 124.000 124.620.000 136. ghi ro ho ten) Nguoi ban hang (ky.000 12. ghi ro ho ten) Thu truong don v! (ky.000 Mdy phat di¢n 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).TJUOng Chinh .(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 . H<. 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 .200.000 3 = lx2 124. Nguai mua hang (ky.

620. 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'hi¢u Taikhodn Nq C6 211 133 so :120 S6tie'n Ghi chit Trfch yeu Mua may phat dien ELEMAX SH.000d chdn} Kern theo: Ol. ho ten Thuj quy Ky.000 12.620.lNG NAM NINH ke toan dinh khoan.Cong ty Xay dung Nam Ninh c6 phan Mau so: 02 . ho ten) Ke to an truang (Ky.UTVI an Dao . ho ten Ngiro! nhan til~n Ky. 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.15D S6 tien: 136. ho ten Nguoi lap phieu Ky.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<.000 CQng Kern theo: Ngum lap 136.quy]: + S6' tien quy el6i: . 119 ten £)5 nhdn eli! s6'tien: (M¢t tram ba mum: sdu. Giam doc (KS' ten. dong ddu) Ke toan KS'.200. (M¢t tram ba muai sdu trieu sau tram hai muoi nghin dong chimg tir g6c. dO. 119 ten) 03 thang 10 ndm 2007 . trieu.000 chirng tir g6c (B9 h6' so' mua may phat dien) Ngay (Ky.420.sau tram hai muai nghin ddng chdn ) + Ty gia ngoai t¢ (vang bac.. . Dia chi: Can b(i cung irng vat nr cong ty Ly do chi: Thanh roan tien mua may phat dien ELEMAX SH.15D Thue GTGT khau trir 111 LU 124.

47 - Ke toan trtnmg (Ky. tri Kh(i'u hao Cong thong stidung 120 02/10/07 May phat dien 124.lu.000 2007 Ke toan tai san (Ky.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.000 clnrng til' goc N gay Ke toan 03 thdng 10 ndm 2007 trl10Dg (Ky. ho ten) 124.200.200.200.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. ho ten) Chuyen de'tht!c tap Sinh vien: Nguyln Thi Vi¢t Ha . hieu Chung 03 thang 10 ruim 2007 S6: 205 Nguyen gia tai san Ngay Diln gidi co dinh. ten) co dinh . N. 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.gia Gia tri hao mon TSCl) Niim dua Vao til G.

000 = 379. Nguon von dau ur trich tit von nr co cua cong ty.584.Nghiep vu 2: Dung nguon von nr co d~ rnua 01 chiec xe 0 to MISUBrISHI FUSO .z.200.Gia rnua .000d (co bao gia dinh kern).200.CANTER 7. Truong phong Giarn doc phe duyet N heft tri vai de' nghi cua phong kinn doanli Giao phong Hanli chinh. De' nghi mua 01 xe oto MISUBrISHI FUSO . 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. Kl toan pha! hop thanh lqp Hoi d6ng mua sam TSCD dl thuc hien.700 379.Chi phi dang ky du tinh: 379.000d 388.960.784.5 great mai 100% Kinh phi du tinh: .000d.tu do .000 VND) = 18. Ngdy 251912007 Giam doc Chuyen de'tht!c tap 4848 Sinh vien: NguyEn Thi Vi¢t Ha .000d. thue GTGT 5% USD x 16. Phong Kinh doanh kinh trinh ong Giam doc xet duyet. 7.-000 --------True Ninh.CANTER 7.200. Hinh thirc thanh toan Day la TSCD rat can thiet phuc vu cho cong rae kinh doanh cua cong ty.000.000d Ceng t6ng: chuyen khoan.000d 2.Hanh phuc -------. 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 .Thue tnroc ba 2%: .5 great d~ phuc vu cho viec van chuyen thi congo Gia rnua ghi tren hoa don la : (23.

000 398.Huyen Tnrc Ninh . Ma s6 thue: 5000128143 STT A Xe FUSO 6t6 Ten hang hod dicb v~ B MITSUBIST CANTER 7..S o.873651 HQ ten nguoi mua hang: Cong ty c6 phan Xay dung Nam Ninh Dan vi: Dia chi: Thj tran c6 L~ .« tinh luang ss 1 Don gia 2 Thanh tien C Chiec 3 = lx2 01 379.160.000 379.960.Gia Lam .BAo GIA Ngay 15 thang 9 nam 2007 Dan vi ban hang: Cong ty Thirong rnai An Dan Dia chi: 583 .Fax: 04.6 ho len) .200..200.Tinh Nam Djnh Hlnh thirc thanh toan : Chuyen khoan . 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 .Ha NQi Den thoai: 04.000 18.000 Tdng cong tien thanh toan S6 tien viet bang chir: (Ba tram chin rmroi tam trieu mot tram sau rmroi ngan dong chan).8733563 ..000 Great moi 100% Hlp rap tai Viet Nam Mau xanh Cong tien hang: ThueGTGT: 5% 379.Nguyen Van Cir .200.6 ho ten} Thu truong don vi (Ky ghi .

---Tr./.ky thuat. phong ke toan va cac phong ban lien quan chiu trach nhiern thi hanh Quyet dinh nay. 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 .--.CANTER 7.tu do .Hanh phuc -------. GIAM D6c Chuyen de'tht!c tap 5050 Sinh vien: NguyEn Thi Vi¢t Ha .!QD-XDN N CONG HoA xA HOI CHU NGHIA VI~T NAM DQc lap .!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 .5 Great rnoi.CONG TY CP XD NAM NINH S6': .-000-.

!c Ninh.--.Ong Nguyen Xuan Truong 2 .tu do ./QD-XDNN VIV THANH L~P BAN MUA SAM TSCD GIAM DOC CONG TY CO PHAN XA. GIAMDOC .Hanh phuc -------.CONG TY CPXD NAM NINH CONG HoA xA HOI CHU NGHIA VI~T NAM DQc lap .---Tr.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./.-000-. ngay 28 thong 9 nam 2007 QUYETD~NH S6~· .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 Pharn Van Giap Ph6 Giarn d6c Truong ban Ke toan Truong Uy vien Tnrong phong 3 .

.. ghi ro ho ten) Thu trueng don vi (ky. ThueGTGT: 5% ...9.:...~D.?72:?QQ:QQQ. ghi ro ho ten) ..... 18..Huyen Tnrc Ninh .. Nguoi mua hang (ky...5 Great moi 100% •••••• m m.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 ..E~...N:~!~ m •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• M~lUxanh SK: RLAOOB2W11000464 SM: 4G63-V-Z0091A .~~~lg:...m •• 379.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~ .000 398.y..000 S6 tien viet bang chtr: (Ba tram chin muoi tam trieu mot tram sau mum ngan d6ng chdn)..160.200.Nguyen Van Cir ..g.~.000 379.. ghi ro ho ten) Ngutri ban hang (ky.000 ~~P.Gia Lam .200.960..~~~..CANTER 7...(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 .~P ~:~Y.D...

Chat hrong xe: .5 Great SM: 4G63-V-Z0091A * Tlnh trang xe: . Ben trong 1 guong) Moi t6t 100% * Cac thiet hi khac.BIEN BAN BAN GIAO XE Can hap dong kinh tl sa~· " .Ha Noi Fax: 04. 881. XE OTO: S61uqng:Ol Loai xe : MITSUBIT .ngay 01 thdng 10 ndm 2007.G:im xe.650 Ben A tien hanh giao xe cho ben B voi noi dung sau: 1. . t6t 100% may: Moi 100% vo xe. Ha Noi .mau san: Xanh SK: RLAOOB2WII000464 FUSO . D~I DI"¢N BEN GlAO D~I DI"¢N BEN NH~N .8733563 BEN B: CONG TY Chirc YI:l: CBKD . Ben giao giii 02 ban ben nhdn giii 01 ban.Den sau: Moi. chung toi cung nhdt tri ban giao chiec xe tren vai nang IcY thutu.H~ th6ng an toan: Moi 100% . chat luang xe va toan bo gi(i'y to nhu trong bien ban. du 100%) .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 . 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.CANTER 7. 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. t6t. 0116p TT 1 2 3 4 du phong. Moi. 01 bo d6 nghe.Tinh Nam Dinh Di¢n thoai : 0350.H~th6ng den: (den tnroc: moi 100% . ddy du tinh Bien ban nay duac 19p thanli 03 ban c6 gia tri nhu nhau .Guong pharr chieu: (ben ngoai 3 girong.8733651 PHAN XAY DUNG NAM NINH: Chirc YI:l Ph6 Giam doc err .

000d. 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. ke' roan dinh khoan. l¢ phi kham xe.54- Sinh vien: NguyEn Thi Vi?t Ha . Can err vao cac hoa dan chirng nr va cac tai lieu lien quan.324.IT (Ban hanh theo QD s6 15/2006/QD BTC Ngay20/3/2006 ella BQ huang BTC) Quyen s6: 56:06 NqTK211 .000d.584. Giam doc (Ky ten. lap chimg tir ghi s6 va ghi vao s6 sach co lien quan nhir sau: Chuyen de'tht!c tap .000) (Trich mdu) ky quyen s6 htru xe oto voi cac chi phi g6m:(l~ phi tnroc ba 7. l~ Cong ty c6 phan Xay dung Nam Ninh PHIEUCHI Ngay 03/10/2007 Mau s6: 02 . l~ phi kham xe 240. J¢ phi lam bien S6 tien: 8.000d Kern thea: (Tam trieu ba tram hai mU"O"tu/ ngan dong chdn) chirng tir goc. da guy): + S6 tien guy d6i: . 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) .Cong ty da tien hanh Him cac thu tuc ve dang phi lam bien 500. + Ty gia ngoai te (vang bac.

Chuyen de'tht!c tap .000 18.CANTER 7. hieu Chung tit 127 NKU en Kia tai san codinb Dien gidi Ngay. 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. ho ten) clnrng tu goc (B9 176'so mua xe) Ngay 05 thdng 10 ruim 2007 Ke toan truong (Ky.gia Gia tri hao mon TSCD Niim G.CONG TY CO PHAN NAMNINH 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 . ho ten) san co dinh Ke toan truong (Ky. ho ten) (M6u s6'01 .960. tri Cong dua Vao Khfiu sudl:lng hao 2007 05/10/07 Mua Xe oto 387.524.5 Great Mua xe 6 t6 379.324.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. Hunbien Thue GTGT khau trir Cc)ng Kern theo: NguOi lap (Ky.55- co dinh Sinh vien: NguyEn Thi Vi¢t Ha .TSCD) CONG TY PHAN NAMNINH co XA Y Dl)NG Mau s6 S23 .000 8.000 Chi phi dang ky.000 Ke toan tal (Ky.200.thang N.

phieu bao hanh ella ben ban. van nghe ella CBCNV.Hoa gia tri gia tang. 119 ten) 44. ho ten) . cluing til rnua Tivi gorn co: .. 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.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. . T6ng thanh toan 44 trieu dong. phieu nhap TSCD .000 chimg til goc (B9 h6' so mua Tivi) N gay 10 thang 12 ndm 2007 Ke toan trueng (Ky.TO' trinh ella phong chirc nang. hoa dan bao gia ella don Giarn doc phe duyet .000.000 Cc)ng Kern theo: NguOi lap (Ky. thue GTGT 10% 4 trieu. Gia mua 40 trieu. bien ban giao nhan TSCD.000. Cong ty da thanh toan bang tien gih Ngan hang: Tuong tv nhir cac tnrong hop tren: Hd So'..Uy nhiem chi tra tien cho nguoi ban.

000.lng sna« hao G.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.CONG TY CO PHAN NAMNINH 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. ho ten) NguOi lap Ke toan (Ky.000. 44.000 2007 ( K y .TSCD) CONG TY CO PHAN XAY Dl)NG NAMNINH Mau s6 S23 .000 Cc)Dg Kern thea: 44. Ke toan dinh tal SaD co .000 clnrng tir goc (B9 ho' so mua Tivi) N gay 10 thdng 12 ndm 2007 (Ky.thang Dien gidi N. Ngay. ho ten) truoDg (Mau s6'01 . hieu Chung tit Nguyen gia tai san c{I dinh. try Cong 210 10/12/07 Mua Ti vi.gia Gia try hao mon TSCD Niim dua Vilo sadl.

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......... ..... ghi Ke' toan truOng ro ho ten) Thu trmmg don v! (Ky.000.. 10/12 . ghi ro ho ten) (Ky.... 10/12 Tr.... T6ng chi phf 50 trieu (Chi phi sua chua 50 trieu... . danh s6 tu trang 01 den trang .............T ghi Chung tit ghi SO CAl . ....s6 nay co ... NguOi ghi s6 (Ky. (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.fch .. Sf/du- .. mua Tivi .... 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. ..000 .. ........... . ... .? TK Dien gidi So'tie'n N(J Co Ghi dOl ung eM So' hieu Ngay thong S(l du ddu . quy PL 4313 44.... thue GTGT 10% = 5 trieu) cong ty da tra bang tien giri ngan hang. 211 ...Ngay mo sd: trang.. ...t " so .? so .

(Trich mdu) HOA DON GIA TRl (GTOT) Lien 2: ( Giao cho khach hang) Ngay 26 thang 12 nam 2007 Don M~u s601 GTKT .000 50.>ten ngiroi mua hang: Cong ty cci phan Xay dung Nam Ninh Don vi: .Nam Dinh H<. Dia chi: Thi trail cci U . Nguoi mua hang (ky. ghi r5 ho ten) Can err vao bo h6 sa ban giao.000. ghi r5 ho ten) Nguoi ban hang (ky.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.Ben Ngu .000.000 A B Sua chiia.000 5.000. bien ban danh gia lai TSCD va chirng tir thanh toan.Huyen TIVc Ninh . ghi r5 ho ten) Thu tnrong don v! (ky.000. Ke toan da ghi s6 nhir sau: .3LL KB/OI-B NO 082565 vi ban hang: Cong ty TNHH Tien Phuc Dia chi: 2 .000 S6 tien viet bang chfr: (Narn muoi Iron trieu dong chan). nang cap may iii DT75 Cong tien hang: Thue GTGT: 5% Tcing cong tien thanh toan 2 50.000.000 55.

000. 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 Sohi¢u Taikhodn Nq 211 Co 50.000 5. chung tic goc ) N gay 26 thdng 12 ruim 2007 Ngum lap (Ky. 119 ten) Ngay 26 thong 12 nam 2007 Ke toan trmmg (Ky.000 Ct)ng Kern thea: 55.000. 119 ten) Ke toan trmmg (Kj'. 50.000 cluing tit goc (89 176so SCL TSCD) Ngum lap (Ky.000 2413 Ct)ng Kern thea: .000. ho ten) .000.000 chtrng tit goc (89 hD' so.000.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 50.000.724..000.. 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 .000 .524..000 605. 232 Ghi chit Trich yeu K/c nguon von nang 75 Taikhodn Nq C6 414 411 50.200..000.000 9 J 2 3 1 May phat dien Mua oto MITSUBIT FUSO . 5 124. Cong 8 124.000 44.000 cluing tit g6c (B9 ho' SO SCL TSCD) Ngay 26 thong 12 ndm 2007 Kern theo: Ngum lap (Ky.524.000.000 .000 cap may ui DT Cong 50.5 Great Mua Tivi Sony Nang cap may iIi DT 75 2 5/10 387...000.200.CONG TY CO PHAN NAMNINH 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 N gay 26 thong 12 ruim 2007 Sf/ hieu Sf/ tien so. ho ten) Ke toan trmmg (Ky.000 387.000 Cong 605.000.000 3 4 10/12 26/12 44.CANTER 7.000 50.724.

Ke toan tai san (Ky. ho ten) co dinh Ke toan trueng (Ky. ho ten) .

... NguOi ghi s6 Ke toan truOng (Ky.. 121 232 03/10 26/12 K/c rnua may phat dien K/c SCL may iii Cong soPS 414 414 124.. tai phong ke toano ..000...3..000 50..? so'" So hi¢u Ngay So tie'n ou« gidi Ghi chu Co thang S6' du ddu 03/10 26/12 . 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 . ....3.....2. . ghi rii ho ten) Tuong tl! k€ toan vao s6 cai TK 414 2.000 174. Ke toan giam TSCD 2...........200. ghi rii ho ten) Thu truong don vi (Ky. ghi giam TSCD tren noi s6 k€ toan chi tiet tai su dung. danh s6 tir trang 01 den trang .Ngay rna s6: trang...1..T ghi chung til' ghi TK do'i U'ng N(/ ~ so .s6 nay co .2..... ghi rii ho ten) (Ky. RUt the TSCD.200.000 Sodu ...SO CA" l Quy 4 nam 2007 Ten tai khoan: Ngu6n von kinh doanh So hieu: 411 N.

hay la nhfrng tai san da lac hau phu hop voi yeu cau san xuat kinh doanh.Khi thanh ve ky thuat khong con .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 . Trong Quf 4 nam 2007 cong ty dii thanh If va chuyen sang cong ClJ.2. Kt TSCD toan t(ing hop gidm . . nhfrng tai san do chi} yeu Ia nhfrng tai san da cfi.2. lur hong khong can Slr dung..2. mot so TSCD gia tri con lai thdp hoac dii he! khdu hao nhu sau: ... lap clnrng tITghi s6 vao s6 cai.Quy trinh ghi s6: Can Cll' vao cac chrmg tITlien quan nhir: Bien ban thanh lY .. ... 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.3. TSCD 6 cong ty giam chu yeu do nhuong ban thanh 19 cho cac don vi ca nhan co nhu cau sir dung.

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: .200.000 500.351.200.TV do .000 GTCL 0 0 0 OS/2006 09/2006 10/2006 DI! kien gia ban 0 0 500.000 10. 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 16.000 13.Hanh phuc N am Dinh.000 Lap bi~u Ke toan Truong Giarn doc Sau khi duoc Ban lanh dao phe duyet.XDNN D9C lap .000 40.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 .951. 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.

Ong: Pham Van Giap . 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.Ke toan tnrong 5.(Trich mdu) CQNG HoA xA H(H CHU NGHlA VI~T NAM Doc lap . Ong: Nguyen Xuan Truong . 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 .thdng 10 ruim 2007 K€ toan truOng (Ky.000 Ghi chu N gay 10 thdng 10 ruim 2007 Trich yiu Xuat ban thanh Sohi¢u Taikhodn Nq Co 211 214 ly TSCD C<)ng Kern theo: NguOi lap (Ky.TV do . ho ten) cluing tir goc (B9 170' so cdc TSCD thanli ly) Nga» ltl.Ph6 Giam doc cong ty 4. nhu cau Slr dung tren thi tnrong. Ong: Pharn Van Hoa . 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 .351. Thanh phan gem c6: 1.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.Truong phong ke' hoach ky thuat Hoi dong sau khi xem tmh hinh thirc trang.

N gay 10 thang 10 ruim 2007 S.... 10/10/07 Thanh . tri dua Vao sit dung tit thang Khdu hao ..gia Gia tri hao mon TSCD C¢ng Niim G.351.000 Ghi chit C6 711 333 Tien ban may tron BT n6i dirng 111 111 K e' m te eoI': Cong c tung tu. 40.. ho ten) ..351.... ho ten) Nguai ltJp (Ky. 135 .CONG TY CO PHAN NAMNINH 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 Iy TSCD 40..000 N gay 10 thdng 10 nam 2007 Ki toan truong (K)I. . hieu Chung Nga» Nguyen gia tai sdn c(/ dinh Dien gidi N.g' oc 550. Ke toan tai (Ky...000 . .. 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 . ho ten) san co dinh Ke toan trmmg (Ky.000 50.

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

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N gay 15 thang 12 ruim 2007 S. hi¢u Chung tit Nguyen gia tai sdn cddinh. Ngay Dien gidi N.gia tluing
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CCDC Cong

Ke toan

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Can ell vao CTGS, bang tong hop tang, giam TSCD ke' toan ghi vao

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351.000.994.200.000 Sodu .000 Mua Tivi Sony CCDC Chuyen TSCD -> 214 142 241 26/12 23] 26/L2 SCL may ui Cong s{/ PS 50.391.Ngay md s6: trang.ss nay co NguOi ghi .000 05/10 xe Mua 6t6 MITSUBIST FUSO.T Chitngtit TK So tien chit NfJ' gh i so .550 87.000 387. (Ky.000 2. ghi s6 Nga» thang hieu So Dien gidi Ghi doi ung Co So du dau 03/10 2.724.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) .856.040.475. ghi ro ho ten) Ke toan truong .000 47..000.5 Thanh 10/10 10/12 15/12 135 210 220 10/10 10/12 15/12 19 TSCD 40.CANTER 7.550 phat 120 127 03/10 05/10 Mua dien may III 112 111 214 112 124. SO CAl Quy 4 nam 2007 Ten tat khoan: TSCD So hieu: 211 N. ghi rti ho s6 (Ky. danli s6' tir trang OJ .524.000 44.189. den trang ten ) .000 605.

Thu trirong don vi (Ky. ghi ro ho ten) .

1 thea doi tinh hinh su dung.T NAM Doc lap . 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 d¢i 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 . ke' toan doi eo nhiern Vl. May dam coc MIKASA dien Yeu cau doi tnrong cac dQi ktStir ngay 21/11/2007.Hanh phiic ----------000-------Nam Dinh. Tai cac doi. ke' roan Doi Xuan Truong ghi tang. .Ketoan TSCD O·cdc dl)i. 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. 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.TV do . Ke' toan doi Hai Hau ghi giam TSCD. I CHU NGHIA VIE. bao quan TSCD thea so luong.

. .. phap tinh khau hao cua Cong ty: hien dang ap dung thea phtrong phap khan hao dirong thing. 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.. ho ten) DQi trueng (Ky.. Viec tfnh khan hao ehfnh xac gop phan tim ra bien phap thuc dfiy san xuat phat trien lam tang loi nhuan.. Ten tai san .4... Hang narn cong ty deu co bang dang ky khau hao Nguyen gia TSCD Mire khau hao nam * Phuong = Thai gian sir dung ... tang cuong che do hach toan quan ly kinh te doanh nghiep... tinh dit eho tirng loai TSCD rna don V! co.. ho ten) 2...(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 . Can cir vao ty I~ khau hao do nha mroc quy dinh eho tung nh6m. Cii May dam c6c MIKASA Nguoi ghi s6 (Ky. . Ke toan khau hao TSCD tai Cong ty c6 phan Xay dung Nam Ninh. 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.. . S6 IUQ'Ilg Ngaythang Nb~n Giao Chat IUQ'Ilg .2. phai tinh dung... Khi tinh khau hao TSCD yeu cau d~u tien HI. 21/11/07 .. . a Tai cong ty cd phan Xay dung Nam Ninh cong tac tinh khau hao TSCD diroc tinh thea Quy. 2 .

....d) 0 0 Gia tri con lai (Tr.TV do ... Cong . ghi ro hi? xxx xxx xxx (Ky.2007 Thifi gian Sit Ten TSCD 1 Nha lam viec dl.d) 527.\N XAY Dl/NG NAMNINH CONG HoA XA HOI CHU NGHIA V~T NAM D9C lap .. ghi TO ho ten) Nguoi lq.00 .046 30 6 01 01 2 Nha xuong .276 Thifi gian con lai (niim) 24 3 Muc khan hao 1 nam (Tr. ghi TO ho ten) Thirc hien Quyet dinh 206/2003/QD .... .. .276 S6' hao mon iuykl (Tr. 8 .... 3 ..d) 17..d) 527..750 .p biiu Kl toan truong ten) Thu truong dun vi (Ky.....5 5 2.lng (nam) su luang S6 N. ......BTC ngay 12 thang 12 nam 2003.... .00 .CONG TY CO PH. .... 30. ... ..... 30... 01 cai .gia TSCf) (Tr.757 0 0 15.Hanh phiic --------*****---------- True Ninh .300 105.... Cong ty da dang ky trfch khau hao cho TSCD tang trong quy IV/2007 voi co quan thue nhir sau: . . W50 oW IFA . .576 ...757 4.300 105....2006 ... May dieu Hoa nhiet do 18 PTU 6 10 01 cai 01 cai 15.98 30.. ngay 05 thdng 12 ndm 2007 BANG DANG KY TRicH KHAU HAO TSCD Trung binh 3 nam 2005 .599 5...... ... 0 . xxx (Ky. ...... May uiDT 75 3..550 10.98 30..

000 12 thang x 3 thang = 6.524 5 77.724 0 124.840 102.d) df!. Do vay mire khau hao 1 Quy cua xe 6t6 va may phat = 77. ghi ro ho ten) Thu truong dun vi (Kj.d) ai« tri Thiri gian con ilJ-i (niim) Mite khtiu hao 1 con lai (Tr.345 Kt toan truong (Kj.210. Mire khau hao 1 Quy cua may phat dien = 24.d) IOta MITSUBIST FUSOCANTER dien 5 01 cai 387.ng (niim) nam (N.d) suo luong mon luy ke' (N.200 511.000d. ghi rii ho ten) 5 01 124.Hanh phtic =====*****===== S6' hao BANG DANG KY TRiCH KHAU HAO TSCD TANG Thiri gian Stt Ten TSCD S6' N.250d.Ttr do .eONG TY PRAN XD NAMNINH CO eONG HOP. xA HOI cnu NGHIA VI~T NAM Doc lap .505 2 May phat Cong Nguai lap bie"u (Kj.505.000 12th<ing x 3 thang = 19.524 0 387.840.724 5 24.gia TSCD (N. 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.200 511. .376.

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: 28.250 98.825 28.378 38.007.376.708d 98.378 24.000 31.769.161 Ghi nQ"cac khoan tai 623 642 627 18.104.727.420.769.161d .104.133.378d 38. Do vay va chuyen sang CCDe.250 28.911 25.586.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. cac tai san tang va giam trong quy. a day trong Quy 4/2007 cong ty tinh tang khau hao cho xe oto.075 6. 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.133.007.210.708 19.Theo quy dinh cua cong ty TSCD dtroc tinh khau hao chan quy cho tat d. 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 .075d 31.923.769.

769.104.133.Chi phi SXC . ghi ro ho ten) Can cu vao chirng nr ghi s6 ke' to an vao s6 cai tai khoan .007.161 NguOi lap (Ky.Chi phi quan ly doanh nghiep 627 623 642 214 214 214 38.(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 ..075 28. ghi ro ho ten) Ke toan truong (Ky.378 31.708 Cong: 98.Chi phi sir dung may thi cong .

ghi rti ho ten) Ke toan trueng (Ky.161 1.133.T Chung tir So hieu Dien ghii T.9 15/12 30/12 220 240 15/12 30/12 TSCD giam do 211 chuyen CCDC PMn TSCD 33.061 . Thii trmrng don vl (Ky.769.000 28.054.351.652.000 98. ghi ro ho ten) .127.378 38. danh s6 tir trang 01 den trang .078.003.000 10/10 135 10/10 TSCD gr'a" m thanh 1.007.132. S6 hieu: 214 N..sci nay eo trang. ghi rii ho ten) Nguoi ghi s6 (Ky.104.900 Ghi chu ky do 211 40.Ngay rno' 86: .(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) _.075 31.708 b6 KH 623 627 642 Cong PS S6 du cu6i .K doi ting So tien Ngay thang S6 du dilu NQ' Co 1. 74.

ddu 0) Ngay 31 thang 12 nom 2007 (Ghi (Ky. 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 C¢ng 4 x x x x x x x x x x (Chi cluj: co dann ddu X.Ong: Pham Van Gidp . Cl:1the ngay 31 thang 12 nam 2007 cong ty da tien hanh t6ng kiern ke TSCD cua to an cong ty." BIEN BAN KIEM KE TAl SAN CO D~NH Thai dilm kiem ke: Ban kilm ke g6m: . Ket qua kiem ke khop dung voi s6 sach ke' toano (Trich mdu} CONG TY CO PHAN NAMNINH " ? xA Y Dl)NG . y kien Giam doc giai quyet s6 CL) ho ten.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). dong ddu) Ke toan tnrong (Ky.2..Ong: Nguyen Xuan Truong .Ba: Nguyen Thi Hoa Chuc VI!. ho ten) .2.Ph6 phong Hanh chinh Dd kilm ke TSCD.Kl toan tnaing Chuc VI!.PGD dai dien Ban GD Truong ban gio nga» 31 thang 12 ruim 2007 Chuc VI!. ho ten) (Truong Ban ki~m ke) (Ky.A! '" Mau so 05-TSCD (Ban hanh thea QD s6 15/2006/QD-BTC ngay 20/3/2006 cua B() tnrong BTC) ? . khong ddnh.

ho ten (Ky ten. Cac chi phi bao gam: .. phan 16'11may moe thiet bi thi cong khong con moi nen viec sua chua nho TSCD xay ra thirong xuyen. 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. + Ty gi a ngoai te (vysang bac.2.500d . Ke toan sua chua TSCD tai Cong ty c6 phan Xay dung Nam Ninh.S60. Ketoan TSCD sua chiia nho: Tai cong ty cd phan Xay dung Nam Ninh.S00d 1.. ho ten Nguai nhan tit'~n Ky.131. d6ng ddu) Dff nhan du s6 tien: Ba trieu khong tram ba muai nghin ndm tram dong. ho ten Thuj quy Ky.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 .. 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. ? .101.e_n...030. a. s6' 000761 va ..Phu tung thay the ( mua ngoai bang tien mat) . + S0' h. • A . .. ho ten Nguai lap phieu Ky.500d (Ba trieu khong tram ba mum nghin nam tram dong Kem theo: 02 hod don GTGT s6' 007884.000d 4..6. va do t6 sua chua cua cong ty W' lam. da' quy') :. chung tit goc·.000d 470.2.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 .Dau mua M chay thir ( mua bang tien mat) T6ng cong: = = = 2. Giam doc Ke toan Ky.

quy d'0" 1: . .

Phu tung thay the va dau mua chay thir thi hach toan thang vao tai khoan 623 . (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 111.500 b6 chi phi SC nho TSCD Cc)ng 623 4. ho ten) trmmg Can cir vao chirng tir ghi s6 vao s6 cai TK 623 ( Chi phi sir dung may thi con g) .131.131.334 4.500 chtrng tit goc N gay Kern theo: 17 thdng 11 ndm 2007 (Ky.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. NguOi lap /11) ten) Ke toan (Ky.

.. tien Luong La : 5.000 s6 Di~n giiii 86 hieu TKd~i u'ng 5 111 334 s6 hieu 2 165 Ngay thang 3 17-11 Co 1 4 .OOO.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 3.500 1...000d Trong d6 CP ve' vdt tu La : Ii.. 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. ho len) Ke toan truong ( ky.OOOd. Ngily 26 thang 12 nam 2007 Ngllai lap bi~u ( ky. s6 Can ell' vao cac tai lieu lien quan cai TK2413. ho len) ( ky. dong ddu) Giarn doc b. Chi phi SC nho TSCD .OOO.030.OOOd.600. s6 cai TK 142 ke toan tien hanh lap CTGS va vao .600. ho len.000d cdc chi phi khdc bang tien duac tdp hap thea cdc chung ticgoc La: I.101...

600.334.600.000 (Ky.600. ghi riJ ho ten) Ke toan trmrng (Ky.111 ]7.000 17.000 Ngum lap (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'hi¢u TK S6 tiin Ghi chu Co 2413 17.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 N gay 24 thong 12 ruim 2007 Trich yiu Nq T~p hop chi phi SCL TSCD Cong: 2413 S6hi¢u TK S6' tien Ghi chu Co 152. ghi riJ ho ten) L42 .

600.17.000 Ke toan trmmg (Ky. ghi rii ho ten) .

ghi rii ho ten) (Trich tai lieu LQ) .000 Ghi chu Cong: NguOi lap (Ky.000 0 NguOi lap bi~u ( ky. dong ddu) .000.000.600. ghi rii ho ten) 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 11.12 24-U 26 .000 17.000 0 50. ho ten) Ke toan truO'ng ( ky.12 26-12 227 228 230 231 24 .000 17. Ke toan SO CAl trmmg (Ky.600.000 211 67.000.000.000 1.z .600.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. ho ten) Ngay 29 thong 12 nam 2007 Giam doc ( ky.000 C6 7 0 DI1dau 24 .000 67.600.000 5. ho ten.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 50.600.600.

.. Ngay 26 thang 12 niim 2007 NguOi lap bi~u ( kj... 228 24.....12 Phan bo chi phi SCL TSCf) cho chi phi SX 627 17.. ho ten) VaG Giam doc ( kj. ho ten) Ke toan truong ( kj..600..(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 1 4 7 .000 .000 24. ho ten.600. 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 .12 Quyet tcan SCL TSCf) 229 241 17.

. 210 211 ..000 550. 230 26/12 26/12 26/12 55. ? -...600. 220 - 15/12 47.(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 ..000 trang. so. 135 136 ..000 50.600... 127 .484.. 10/12 10/12 44.. N ga y rna s o: .600... 227 228 229 . 05/10 ..620..000."tu trang 01.. 406.000 50..000 231 232 .. 03/10 03/10 .911 ..000. 136. 120 121 .000..000 Ngay.371..040. 24/12 24/12 24/12 17..000 124.000 17.000 44.000 17.000 30/12 97..131. ... 17/11 4....500 240 .. S0.. .000 10/10 10/10 40.000. .thang So ..000.thang ...... 165 Ngay.. de" n trang .200.351.'"nay co da' nnI ' '.000 .000 ..

. lien ket. cung voi nhirng kien thirc dtroc hQC co nhirng tru nlnroc diem sau: 3. 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.. Qua qua trinh tim hieu thuc te tinh hinh hach toan ke toan noi chung va hach toan ke toan TSCD noi rieng.. 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. toi nhan thay cong tac ke toan tai cong ty c6 phan Xay dung Nam Ninh Ve tinh hinh t6 clnrc cong dan vi. no co 9 nghia vo cung quan trong trong quan 19 vi mo va vi mo. d~ kiern tra.' TOAN TSCD TA. qua cac hinh thirc lien doanh. nhln chung cong viec bach toan it sai sot.CHUONG3 MOT s6 Y KIEN DONG GOP NHAM HoAN THIEN CONG TAc KE . cac the theo doi ve tlnh hlnh bien dong cua TSCD dam bao quan 19 chat che tai san cua dan vi.1. '" Jl. hop tac dau tu da thiic day phat trien kinh te trong mroc va thu hut dau tu mroc ngoai. Nha mroc su dung hang 10~t cac bien phap quan trong. .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. Ve uu di~m a tnrong. 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.1. Ve TSCD cong ty da mo cac s6 .I CONG TY CO PHAN XAY Dl)'NG NAM NINH 3.'. Mat khac viec mo cira giao hru kinh te voi cac quoc gia tren toan cau..

Hien tai ty trong von d~u ur eho TSCD trong tong von cua dan vi la qua thap (21.fe te nhj~u TSCD la may thi eong va phuang ti¢n v~n tai dff qua ell nen anh huang r~t nhi~u den nang su~t lao d¢ng va tieu t6n nhien li¢u..1. giam lqi nhu~n va d~e bi.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.Ty le hao rnon TSCD tfnh den 30/9/2007 chiern gan 50% tong nguyen gia. Dieu nay se anh huang den nang hrc thi cong cua dan vi va han che den viec Xuat su cua TSCD. nhanh gon thuan loi eho cong tac kiem tra. Dieu nay chimg to TSCD cua dan vi ell va cham duqe d6i mai. 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). 3. cong viec tinh toan d~.2. khai thac them. . Chua ghi d~y du cac thong tin v~ TSCD tren s6 TSCD nhu: TSCD tai noi sir dung . tuy con su dung diroc nhirng hieu qua r~t thap nhirng van chua duoc thay the.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. it sai s6t.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.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.1 %/t6ng v6n dieu I¢). Han che Ben canh nhirng Uti diem tren dan vi con e6 nhtrng han che nhu sau: .87 Sinh vien: NguyEn Thf Vi¢t .¢t la giam sue Chuyen de'tht!c t(tp Ha .. nguyen gia cua rna rong quy mo kinh doanh. .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 . d6i chien mire khau hao duoc phan be> eho chi phi tao ra gia thanh san phsm. eh~m tien d¢ dan den lam tang chi phf. trinh do trang bi va kha nang cua TSCD tir d6 e6 phirong huong. viec ghi chep con ghi U'tt. Thl. .Hoc vien Tili chinb . . mot s6 TSCD dff het khau hao.

. tirng cong doan cua cong trinh d~n den viec phan b6 chi phi vao gia thanh mot s6 cong trinh. 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.T. 13.Hoc vien Tili chinb canh tranh cua don V!.642 TSCD chuyen thanh CC..000d g6rn: (May tinh 7.. 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.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.627. Cong ty din xern xet lai de chuyen sang cong cu lao dong thea quy dinh.000.S00. hang muc cong trinh la khong hop ly.88 Sinh vien: NguyEn Thi Vi¢t Ha . khi phat sinh chi phi sua chua lai khong tap hop vao tai khoan 2413 .000d).500.Sua chua Jan TSCD.000 va may in laze 6. de sau d6 dua Chuyen de'tht!c tap .DC (neu gia tri Ian) gia tri con lai lKr242 Dinh ky phan b6 dfin . so DO ToAN GHI GIAM TSCD HUtJ HINH CHUYEN THANH CONG Cl. .B9 may vi tinh phong ke' hoach rnua thang 6/2005 t6ng s6 tien la.Ve' sua chiia TSC D: Don V! chua lap ke hoach sua chua 100 TSCD.DlJNG Cl.641. TSCD khong tranh khoi hao mon vo hlnh .T KE TK 211 (TSCDHH) TK 623. .DC (neu gia tri con lai nho) GT Hao Gia tri con lai TK214 mon SCD chuyen thanh C.

hanh nghe.89- Sinh vien: NguyEn Thf Vi¢t Ha . 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. do vay viec danh gia Iai tai san nen str dung thea chuan mire s6 03. r6i phan b6 vao chi phi trong ky.i. Xet ve co ban thi tai san hien co cua doanh nghiep. MOT SO Y KIEN.04 va Quyet dinh so: 206 ngay 12/12/2003 cua B(>tai chinh da co. 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.ve tai khoan 242.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. 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.2. Chuyen de'tht!c t(tp . . 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. . DONG GOP NHAM HOAN Tlrr¢N CONG TAc KE ToAN TAl sAN CO D~H TA.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.hien tai chua thay phan anh gia tri TSCD vo hinh tren bao cao CDKT. Nhu vay se & dan den viec tap hop chi phi khong dong deu co hie nhieu. Giay phep kinh doanh. Em xin y kien cua mlnh mong diroc gop mot phan hoan thien cong tac ke toan TSCD tai Cong ty.Chi phi tra tnroc dai han.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. rna Iai hach toan true tiep.

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. thuc te hien nay 6 cong ty ke roan chua thirc hien ke hoach trich tnroc de hinh thanh quy sua chua 16'0TSCD.Cong thuc: Mire trich khau hao hang nam Trong do: Ty l~ KH nhanh (%) = l~ Gia tri con lai KH TSCD x 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 . Chinh VI vay rna gia thanh cac cong trinh thirong khong chinh xac. an toan cho ngiroi lao dong. Do d~c thu cua cong viec xay Hip la lam viec chu yeu ngoai troi.I thi cong phai duoc tlnrong xuyen bao dutmg. 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. moi tnrong khac nghiet.Ve' cong tac sua chiia tai san cd dinh: Cong ty nen lap ke' hoach sua chua Ion TSCD. hien trang tai san cua Cong ty. cong viec nang nhoc nen rat nguy hiern. Theo em Cong ty nen c6 ke hoach sua chua 16'nTSCD. 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. Cho nen khi viec sua chua 16'0 dien ra ke toan chua tap hop chi phi vao tai khoan 242 . de du tinh tnroc chi phi cdn sua chua trong ky. 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. sua chua de dam bao co dO chinh xac cao va van hanh tot. Chuyen de'tht!c tap 9090 Sinh vien: NguyEn Thi Vi¢t Ha . d~ xay ra tai nan lao dong VI vay yeu cau may moe thiet bi phuc Vt.

5 ty dong) Gia thi tnrong hien nay khoang 4 .152 Chi phi phat sinh 100 phai phan b6 dan TK133 TK242 Thue GTGT duoc khau trir TK 641.642.500 x 3 trieu = 4.3. 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. 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).112.4. 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. Day Ia khu dAt vi tri co rAt nhieu IQ'ithe kinh doanh.5 trieu dong/1m2 trong khi do tien thue dar hang .153. 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/1m2.627 T Djn[ ky tien Mob phan b6 chi phi tra tnroc dai han 3.so DO :rcE ToAN SUA CHUA TSCD (TRiCH TRVOC) TK 111.

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.nh gia ho~c dau thau doanh ngh i¢p de phan phoi cho hQ Chuyen de'tht!c t(tp . 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. nhat la Ban c6 phan hoa doanh nghiep Nha mroc V! duoc c6 phan khac toi thay cling tinh trang a cac cap: . dam bao su blnh d£ng gifra cac doanh nghiep. Trong khi do gia tri TSCD vo hinh rna nha mroc danh cho doanh nghiep la rat 16'11V. T6i de nghi cac co quan Nha mroc co tham quyen.. lien ket kinh doanh .. 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.92- Sinh vien: NguyEn Thf Vi¢t Ha .. chua hieu 1'5 ve chinh sach uu dffi cua Nha mroc . DOi.. cho thue lai thea nhieu hinh thirc nhir: gop von.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. Song thuc te co nhieu nguoi do khong co dieu kien ve kinh te.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. iec nay dong nghia voi viec nha mroc bi that thoat von rat nhieu. 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. 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.narn khong dang ke.v6'i nguai lao d¢ng can cu vao ket qua th~ng du tir vi¢c d. 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.

! binh dAng gitra cac doanh nghiep. mot phan nop vao ngan sach. tmh trang sir dung dar cua doanh nghiep de cac nha dau nr bier. nhan hieu hang hoa (thirong hieu) .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.. 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. S6 thang du thu duoc.Cong khai minh bach ve tinh hinh tai san. quan thanh phan kinh te trong nen kinh te qu6e dan .. mot phan h6 tro ngiroi lao dong dff e6ng hien. xay dung doanh nghiep. Tranh cac hien nrong c6 phan theo kieu noi bo (khep kill). cac Chuyen de'tht!c tap . M yay v6n va ky ket hop dong kinh te voi cac d6i taco Tao S. dong gop de ho lira chon tiep tuc tham gia gop v6n hoac chuyen sang Him viec khac. tai chinh. . 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.bang tien theo nam cong tac hoac rmrc d¢ e6ng hien... .93 - Sinh vien: NguyEn Thi Vi¢t Ha .

giup em hO~1lt1h~ll1hchuyen de thl.fhuang d~n t~n tlnh cua thiiy giao Tien s9 NGUYtN VU V~T. thang 612008 Sinh Vien Chuyen de'tht!c t(tp .rng Nam Ninh d~ chuyen de cih em duqc hoan thi¢n han. song song voi viec phat huy t6i da nang lire hoat dong cua phirong tien may moe thiet bi. t~p th~ can b(> phOng ke toan va cac phong ban khac cua c6ng ty. Co Giao clla nM truong. duoi sir huang d~n cua Thay giao Tien s9 NGUYEN VU VI~T va cua Can bo. cac anh.94- Sinh vien: NguyEn Thf Vi¢t Ha . ban clla cong ty c6 ph~n Xay dt. Chuyen de tren. va d~c bi¢t Ht sl. Em xin chan thanh dun an: Ban Giam d6c H9C vi¢n tai chfnh. tang thu nhap cho dan vi va gop phan thiic d~y sir phat trien cua nen kinh te quoc dan. Em di sau nghien ciru ve t6 clnrc hach toan TSCD voi viec nang cao sir dung von cO' dinh cong ty. Nam Dinh.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 . nhung noi dung nghien cuu nay vAn con ra't rong va phirc tap.fCt~p t6t nghi¢p nay. Em manh dan dua ra mot sO'y kien dong gop nharn hoan thien cong tac ke toan TSCD cua dan vi. 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. tuy da duoc gioi han trong pharn vi hep. a khd bao cao thirc tap cua minh. tir do co dieu kien mo rong quy mo san xuat. giup do va t(_lOdieu ki¢n thu~n Jqi huang dAn. 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. cac Thiiy. Do kha nang nghien ciru ve Iy Iuan cfing nhu thuc ti~n cua em con han che nen khong tranh khoi thieu sot.01g Nam Ninh. khong ngirng hoan thien co cau TSCD d~ dap ung yeu cau cua nen kinh te thi tnrong. Ban lanh d(_locong ty. nhan vien trong cong ty cung voi kien Trong khuon thrrc da h9C. Ban Giam d6c cong ty c6 pMn Xay d'. voi mong muon cong tac ke toan cua dan vi diroc chfnh xac va chat che them. Duoc nhu vay thl chic chin hieu qua hoat dong san xuat kinh doanh cua dan vi se diroc nang cao. cac chi trong cac phong. Da t~n tlnh. Vl vay van de quan ly von va tai san co dinh la rat quan trong va phuc tap .

94- Sinh vien: NguyEn Thf Vi¢t Ha .NGuvfN TH~V~T HA Chuyen de'tht!c t(tp .

Giao trinh 2006 Ke toan Tai chfnh cua HQc vien Tai chinh Ha NQi xuat ban nam 2. cac bao cao t6ng ket hoat dong kinh doanh cua Cong ty c6 phan Xay dung Nam Ninh narn: 2005. Cac chuan mire ke' toan hien hanh 6. Dieu le cua Cong ty. 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" 4.95- Sinh vien: NguyEn Thi Vi¢t Ha .1. Chuyen de'tht!c tap .2007. Giao trmh phan tich boat dong kinh te trong doanh nghiep 3.2006. Quyet dinh so 15/2006/QD-BTC ngay 20/3/2006 cua BQTai chfnh 5.

3.2.1.2. TSCD va Sl.96Sinh vien: NguyEn Thi Vi¢t Ha .2.I can thiet phai t6 chirc ke' toan TSCD trong Doanh nghiep 1.1.4.1. Ke roan tong hop tang TSCD 1.1.2. Khai niern.1. giam TSCD 1. Dac diem chung va tinh hlnh t6 clnrc cong tac ke' toan cua Cong ty 2.3. Dac diem ky thuat va cong nghe san xuat cua Cong ty 2. Ke toan t6ng hop tang.1.1.1. T6 chirc ke toan TSCD trong doanh nghiep 1.1. D~c diem va yeu cau quan 1.1.1. Ke roan tong hop giam TSCD 1.1.2.2. D~c diem v~ t6 chirc san xuat va t6 chtrc lao dong cua Cong ty 2. Ke toan chi tier TSCD 1. Phan loai TSCD 1.2. 2.1.2.4.2.2.2.2.4.3. Qua trinh hinh thanh va phat trien 2.2. vai tro cua TSCD trong san xuat kinh doanh 1. Danh gia TSCD 1.1. Ke toan sua chua TSCD Chuang 2: Thirc trang cong tac ke toan TSCD Cong ty ce phan Xay dung Nam Ninh.1. Ke toan khau hao TSCD 1.Ml)C Ll)C LOi modau Chuang 1: Ly luan chung ve cong tac ke toan TSCD trong Doanh nghiep 1.2.1.2.1. danh gia TSCD 1. 1y TSCD TSCD Y nghia va nhiern vu cua ke toan 1. Phan loai TSCD. vi tri.3. Dac diem t6 clnrc bo may ke toan cua Cong ty Chuyen de'tht!c tap .3.5. Dac diem t6 chirc bo may quan ly san xuat kinh doanh cua Cong ty 2.1.

Dac diem TSCD cua Cong ty 2. Ke toan tong hop giarn TSCD 2. Ke toan tang TSCD tai Cong ty 2. v« han che.1.2. 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. 3. kien nghi nham hoan thien cong tac ke to an TSCD tai Chuyen de'tht!c tap . Thirc trang ve t6 chirc ke toan TSCD tai cong ty c6 phan Xay dung Nam Ninh 2.3.2. 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. 3.5. Ke toan chi tiet tang TSCD 2.1.6. Ke' toan khan hao TSCD tai cong ty 2.2.1.4.2.2. 3.2.3. M9t s6 Cong ty y kien. Ke toan kiem ke TSCD 2.2.1.2.97- Sinh vien: NguyEn Thi Vi¢t Ha .2. cs phan Xay dung Nam Ninh.3. Ke toan chi tiet giam TSCD 2.2.2.2.2.2. Ke' toan giam TSCD tai cong ty 2.2.2.1. Ke toan t6ng hop tang TSCD 2.1. Ve U'U diem. 3.1.2.2.2.

98- Sinh vien: NguyEn Thi Vi¢t Ha .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 .

91 'JOI~ " .XAC N~N eUA LANHD~O CONe TY ft A.