K ton hnh chnh s nghip

CHNG I: TNG QUAN V K TON TRONG

N V HNH CHNH S NGHIP
1.1. H thng k ton cng
- K ton Ngn sch Nh nc
- K ton Kho bc Nh nc
- K ton C quan thu
- K ton hnh chnh s nghip
+ Cc c quan nh nc
+ Cc n v s nghip
+ Cc t chc chnh tr, x hi, ngh nghip
1.2.i tng p dng ch k ton hnh chnh s nghip
- C quan Nh nc
- Cc n v s nghip cng lp
- T chc qun l ti sn quc gia
- Cc t chc x hi ngh nghip c s dng NSNN
1.3. c im v phn loi cc n v HCSN
1.3.1. c im
- Cc n v HCSN u do cc c quan nh nc c thm quyn thnh lp
- Mc ch, Chc nng: Tin hnh cung cp dch v hoc sn xut sn phm
theo chc nng, nhim v nh nc quy nh, m bo an ninh quc phng,
pht trin kinh t x hi, khng v mc tiu li nhun
- Cc n v HCSN u s dng ngn sch nh nc
1.3.2. Phn loi cc n v HCSN
1.3.2.1. Phn loi theo phn cp qun l ngn sch
- n v d ton cp I: L cc n v trc tip nhn v quyt ton kinh ph vi c
quan qun l ngn sch trung ng. Cc n v d ton cp I c giao nhim v trc
tip qun l v cp pht ngn sch cho cc n v d ton cp II, cp III.
- n v d ton cp II: L cc n v nhn v quyt ton kinh ph c ngn
sch cp vi cc n v d ton cp I v trc tip qun l ngn sch ca cc n v d
ton cp III.
- n v d ton cp III: L n v trc tip chi tiu kinh ph cho hot ng ca
n v v chu trch nhim quyt ton kinh ph vi n v d ton cp trn theo quy
nh.
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K ton hnh chnh s nghip

1.3.2.2. Phn loi theo kh nng t trang tri chi ph hot ng

- n v s nghip t bo m chi ph hot ng
- n v s nghip t bo m mt phn chi ph hot ng
- n v s nghip do ngn sch nh nc bo m ton b chi ph hot ng
1.4. C ch ti chnh p dng ti cc n v HCSN
- Ngh nh 43/2006/N-CP Quy nh quyn t ch, t chu trch nhim v
thc hin nhim v, t chc b my, bin ch v ti chnh i vi n v s nghip
cng lp
- Ngh nh 130/2005/N-CP Quy nh ch t ch, t chu trch nhim v s
dng bin ch v kinh ph qun l hnh chnh i vi cc c quan nh nc
+ n v c ch ng b tr kinh ph thc hin nhim v, n nh kinh ph
hot ng thng xuyn theo nh k ba nm v hng nm tng theo t l quy nh.
+ i vi cc n v s nghip cng lp c thu nu c cc hot ng dch v ph
hp vi chc nng v nhim v c cp c thm quyn giao th c vay vn hoc
huy ng vn ca cn b, vin chc trong n v.
+ Xy dng Quy ch chi tiu ni b lm cn c cn b, vin chc thc hin v
Kho bc Nh nc thc hin kim sot chi.
* Ni dung cng tc thu, chi trong cc n v s nghip cng lp
- Ni dung cng tc thu
+ Ngun kinh ph ngn sch Nh nc cp
+ Thu ph, l ph ca n v s nghip
+ Thu t hot ng dch v ph hp vi lnh vc chuyn mn v kh nng ca
n v.
+ Thu t cc hot ng s nghip khc nh: Thu li tin gi, thu t cc chng
trnh d n vin tr, biu tng, thu thanh l v nhng bn ti sn,...
- Ni dung cng tc chi
a. Chi hot ng s nghip
- Chi hot ng thng xuyn
+ Chi thanh ton cho c nhn
+ Chi nghip v chuyn mn
+ Chi mua sm v sa cha TSC
+ Chi s nghip khc
- Chi hot ng khng thng xuyn
b. Chi hot ng sn xut kinh doanh v dch v
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K ton hnh chnh s nghip

1.5. Nguyn tc v nhim v ca k ton trong n v HCSN

- Nguyn tc k ton: K ton tin mt, Gi gc, Hot ng lin tc, Nht qun,
Thn trng, Trng yu, Ph hp, Tun theo h thng MLNSNN
- Yu cu: y , kp thi, r rng, trung thc, lin tc, c h thng
- Nhim v:
+ Lp d ton thu chi theo nh mc, tiu chun, quy ch ni b, lut NSNN
hng nm
+ Thanh quyt ton cc ngun kinh ph
+ Kim tra, gim st cc khon thu, chi ti chnh, cc ngha v thu, np, thanh
ton n, kim tra vic qun l, s dng ti sn.
+ Tng hp bo co hot ng ti chnh
1.6. Ni dung cng tc t chc k ton hnh chnh s nghip
1.6.1. T chc vn dng h thng chng t k ton
1.6.2. T chc vn dng h thng ti khon k ton
1.6.3. T chc vn dng hnh thc k ton v h thng s k ton
1.6.3.1.Cc loi s k ton
- S k ton tng hp
- S k ton chi tit
1.6.3.2. Hnh thc k ton
a, Hnh thc k ton Nht k chung
b, Hnh thc k ton Nht k- S Ci
c, Hnh thc k ton Chng t ghi s
d, Hnh thc k ton trn my vi tnh
1.6.4. T chc vn dng h thng bo co ti chnh
Bo co ti chnh, bo co quyt ton ngn sch dng tng hp tnh hnh v
ti sn, tip nhn v s dng kinh ph ngn sch ca Nh nc; tnh hnh thu, chi v
kt qu hot ng ca n v hnh chnh s nghip trong k k ton, cung cp thng
tin kinh t, ti chnh ch yu cho vic nh gi tnh hnh v thc trng ca n v, l
cn c quan trng gip c quan nh nc, lnh o n v kim tra, gim st iu
hnh hot ng ca n v.
1.7. H thng mc lc ngn sch Nh nc
1. Khi nim
H thng Mc lc Ngn sch nh nc l bng phn loi cc khon thu, chi ngn
sch nh nc theo h thng t chc Nh nc, ngnh kinh k v cc mc ch kinh
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K ton hnh chnh s nghip

t do Nh nc thc hin, nhm phc v cho cng tc lp, iu hnh, qun l, k ton
v quyt ton cng nh phn tch cc hot ng ti chnh thuc khu vc Nh nc.
2. Tiu thc phn loi
+ Theo t chc (gi l Chng) v cp qun l
Phn loi theo tiu thc ny : Xc nh trch nhim ca cc n v thuc mi
cp chnh quyn trong vic qun l ngn sch nh nc theo phm vi c giao.
+ Theo tnh cht hot ng - Ngnh kinh t quc dn (gi l Loi, Khon):
Loi c phn loi theo ngnh kinh t cp I ca h thng kinh t quc dn;
Khon l chi tit ca Loi c phn loi tng ng vi ngnh kinh t quc dn
cp II v III.
Phn loi theo tiu thc ny xc nh Thu ngn sch t ngnh kinh t no v
chi ngn sch cho ngnh kinh t no
+ Theo ni dung kinh t ca thu, chi ngn sch nh nc (gi l Nhm, Tiu
nhm, Mc, Tiu mc):
Nhm gm nhiu Tiu nhm c tnh cht gn ging nhau phc v phn tch,
qun l v m ngn sch nh nc.
Tiu nhm gm nhiu Mc c tnh cht gn ging nhau.
Tiu mc l chi tit s thu, chi theo i tng qun l.
Mc c phn loi theo ni dung kinh t ca khon thu, chi ngn sch.
Phn loi theo tiu thc ny xc nh Thu, chi ngn sch nh nc theo ni
dung kinh t c th no.

K ton hnh chnh s nghip

CHNG 2: K TON VN BNG TIN, VT T

2.1. K ton vn bng tin
2.1.1. K ton tin mt (thng t 33/2006)
- Tt c cc n v s dng ngn sch nh nc, cc n v giao dch vi Kho bc
Nh nc c thanh ton bng tin mt u phi ng k k hoch tin mt vi Kho
bc Nh nc v chu s qun l ca kho bc nh nc v thu, chi tin mt.
- Khi thanh ton tin mua hng ha, dch v vi cc n v, t chc, c nhn khc
c ti khon tin gi ti ngn hng hoc Kho bc Nh nc, cc n v giao dch phi
thanh ton bng cc phng thc thanh ton khng dng tin mt, tr trng hp
thanh ton nh c gi tr khng vt qu 5 triu ng i vi mt khon chi th c
thanh ton bng tin mt.
- Trng hp thanh ton cho cc n v, c nhn cung cp hng ha, dch v
khng c ti khon tin gi ti ngn hng hoc Kho bc Nh nc, th n v xc
nhn r trn chng t ngh thanh ton bng tin mt
- Chng t k ton tin mt: Phiu thu, Phiu chi,...
- S k ton: S qu, S chi tit tin mt ti qu
- Ti khon k ton tin mt: Ti khon 111
- Phng php hch ton
111
112
334,335
(1)
(4)
461,462

152,153,221,241
(2) Thu

Chi (5)

511

661,662
(3)

(6)

(1):............................................................................................................................
(2): ............................................................................................................................
(3): ............................................................................................................................
(4): .............................................................................................................................
(5): .............................................................................................................................
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K ton hnh chnh s nghip

(6):...............................................................................................................................
2.1.2. K ton tin gi
a, Nguyn tc hch ton
- Cc khon thu ph, l ph theo quy nh phi gi vo kho bc, khng c gi
ngn hng sinh li. Cc khon khc cn li khng c ngun gc ngn sch c
gi vo ngn hng.
- Hch ton tin gi ngn hng, kho bc phi cn c vo cc giy bo n, bo c,
lnh chuyn c hoc bng sao k ca ngn hng, kho bc km theo chng t gc lin
quan
- K ton phi theo di ring tng loi tin gi (tin gi v kinh ph hot ng,
kinh ph d n, kinh ph theo n t hng ca Nh nc,...) theo tng ngn hng,
kho bc.
- nh k k ton phi kim tra, i chiu nhm m bo s liu gi vo, rt ra v
tn cui k khp ng vi s liu ca ngn hng, kho bc qun l.
b, Chng t, ti khon v s k ton
a, Chng t: Giy np tin vo ti khon, Bng k np sc, y nhim chi, Giy
bo N, Giy bo C, Bng k ca Ngn hng hoc Kho bc Nh nc,...
b, Ti khon k ton: Ti khon 112.
2.1.3. K ton tin ang chuyn
2.1.4. K ton ngoi t
2.1.4.1. Mt s khi nim
- n v tin t k ton
- Ngoi t
- T gi hi oi
- Chnh lch t gi hi oi
- Khon mc tin t
+ Tin v cc khon tng ng tin
+ Cc khon phi thu
+ Cc khon phi tr
- Khon mc phi tin t
2.1.4.2. Quy nh v hch ton ngoi t
- Tt c cc nghip v kinh t pht sinh lin quan n ngoi t trong n v HCSN
u phi c quy i ra ng Vit Nam theo t gi quy nh ghi s k ton
- Cc loi ngoi t phi c qun l chi tit theo nguyn t
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K ton hnh chnh s nghip

- Phng php xut ngoi t: Nhp trc xut trc, Nhp sau xut trc, Thc t
ch danh, Bnh qun gia quyn
- Nguyn tc p dng t gi hi oi
Phn loi hot
Khon mc tin t
Khon mc phi
ng
tin t
Tng
Gim
Hot ng HCSN,
T gi do
T gi ghi s
T gi BTC cng
hot ng d n
BTC cng b
k ton
b
T gi ghi s
T gi giao dch
Hot ng SXKD
T gi giao dch
k ton
Lu : nh gi li s d cui nm ti chnh ca cc khon mc tin t c gc
ngoi t ca hot ng SXKD theo t gi giao dch bnh qun lin ngn hng cui k
- Nguyn tc phn nh v nguyn tc x l chnh lch TGH
Nguyn
Nguyn tc phn nh
tc
Nguyn tc x l chnh
Pht sinh trong
Phn loi
lch trn TK 413
Pht sinh cui k
k
hot ng
Hot ng HCSN, (D
L: N TK 413 Khng nh gi K/chuyn li: C TK 661
n, n t hng ca
Li: C TK 413
li
K/chuyn l: N TK 661
NN)
Khon mc tin
L: N TK 631 t
K/chuyn li: C TK 531
Hot ng SXKD
Li: C TK 531 L: N TK 413 K/chuyn l: N TK 631
Li: C TK 413
* Ti khon
- Ti khon 1112: Ngoi t bng tin mt
- Ti khon 1122: Ngoi t bng tin gi
- Ti khon 007: Ngoi t cc loi
- Ti khon 413: Chnh lch t gi hi oi
2.2. K ton vt t
2.2.1. K ton nguyn vt liu
- Chp hnh y quy nh v qun l nhp, xut kho nguyn vt liu. Tt c cc
loi nguyn vt liu u phi lm y cc th tc cn, ong v phi lp phiu nhp
kho, phiu xut kho cng cc bin bn giao nhn (nu c).
- Phng php k ton chi tit vt liu, dng c cc n v s nghip cng lp l
phng php th song song
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K ton hnh chnh s nghip

- Hch ton chi tit v tng hp nguyn vt liu trong n v s nghip c thu u
phi xy dng nh mc s dng, nh mc tiu hao.
- Hch ton nguyn vt liu phi theo tr gi thc t.
+ Gi thc t nhp kho:
Trng hp mua sm:
+ Mua NVL dng cho hot ng s nghip, d n:
GNK = Gi mua thc t ghi trn ha n + Cc khon thu khng c hon li
(Nhp khu, Tiu th c bit, GTGT) Cc khon gim gi
+ Mua NVL dng cho hot ng SXKD: Ph thuc vo phng php tnh thu
GTGT ca n v.
Lu : Cc chi ph c lin quan nh chi ph thu mua, vn chuyn bc d,... thuc
hot ng s nghip hay SXKD u c hch ton vo chi ph ca b phn s dng.
+ Gi thc t xut kho: 4 phng php.
* Phng php hch ton nguyn vt liu
111,112,331
152
661,662,635
(1)
(4)
461,462,465

631
(2)

111,112,331

(5)
3113

3371
(6)

(3)
(1):..............................................................................................................
(2):................................................................................................
(3):..............................................................................................................
(4):..............................................................................................................
(5):..............................................................................................................
(6):..............................................................................................................
2.2.2. K ton cng c dng c
2.2.2.1. Quy nh v k ton cng c dng c
Cng c dng c l nhng t liu lao ng c gi tr nh, thi gian s dng ngn
(khng tiu chun tr thnh TSC) c s dng trc tip phc v cho hot
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K ton hnh chnh s nghip

ng theo chc nng, nhim v ca n v. i vi dng c lu bn, k ton phi

theo di trn ti khon 005 CCDC lu bn ang s dng.
Cc quy nh v k ton cng c dng c tng t k ton nguyn vt liu

CHNG III: K TON TSC V U T XDCB

3.1. Tng quan v ti sn c nh
3.1.1. Mt s khi nim
Theo Quyt nh s 32/2008/Q-BTC ca B ti chnh ban hnh v Ch qun
l, tnh hao mn TSC trong cc c quan Nh nc, n v s nghip cng lp v
cc t chc c s dng kinh ph NSNN
* Tiu chun nhn bit ti sn c nh
- C thi gian s dng t 1 nm tr ln;
- C nguyn gi t 10.000.000 (mi triu ng) tr ln.
Lu : i vi ti sn c th l ti sn c nh hu hnh (tr nh ca, vt kin
trc) c nguyn gi t 5 triu ng n di 10 triu ng v c thi gian s dng
trn mt nm, c quy nh l ti sn c nh hu hnh.
K ton TSC phi phn nh y c 3 ch tiu gi tr ca TSC: Nguyn gi,
gi tr hao mn v gi tr cn li ca TSC
Gi tr cn li = Nguyn gi Gi tr hao mn ly k
3.1.2. Phn loi TSC
- Phn loi theo kt cu bao gm:
+ Ti sn c nh hu hnh: L nhng ti sn c hnh thi vt cht do n v nm
gi s dng cho hot ng ca n v ph hp vi tiu chun ghi nhn TSCHH
nh: nh ca, my mc, thit b, phng tin vn ti,...
a. Nh ca, vt kin trc:
b. My mc, thit b:
c. Phng tin vn ti, truyn dn:
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K ton hnh chnh s nghip

d. Thit b, dng c qun l: Bn, gh, t, gi k ng ti liu,...

e. Sc vt lm vic, sc vt nui phc v nghin cu hoc ly sn phm, cy lu
nm, vn cy cnh, cy n qu, hn non b.
f. Ti sn c bit: Hin vt bo tng, c vt, tc phm ngh thut, lng tm, di
tch lch s,...
g. Ti sn c nh khc.
+ Ti sn c nh v hnh: L nhng ti sn khng c hnh thi vt cht nhng xc
nh c gi tr v do n v nm gi, s dng trong hot ng n v ph hp vi
tiu chun ghi nhn TSCVH:
a. Gi tr quyn s dng t
b. Gi tr bng pht minh sng ch
c. Gi tr bn quyn tc gi, kiu dng cng nghip, gii php hu ch;
d. Gi tr phn mm my vi tnh;
3.1.3. Xc nh nguyn gi TSC
* i vi TSCHH mua sm dng cho hot ng s nghip
Nguyn gi = Gi mua (cha thu GTGT) + Cc khon thu (nhp khu,
TTB, GTGT) + Cc chi ph lin quan Cc khon gim tr (Chit khu thng
mi, gim gi hng bn)
* i vi trng hp mua sm TSC dng cho hot ng SXKD
n v tnh thu GTGT theo phng php trc tip
Nguyn gi = gi mua (cha c thu GTGT) + Cc khon thu (nhp khu, TTB,
GTGT) + Chi ph lin quan Cc khon gim tr (Chit khu thng mi, gim gi
hng bn)
n v tnh thu GTGT theo phng php khu tr
Nguyn gi = gi mua (cha c thu GTGT) + Cc khon thu (nhp khu, TTB) +
Chi ph lin quan Cc khon gim tr (Chit khu thng mi, gim gi hng bn)
Thu GTGT hch ton trn ti khon 3113
- Nguyn gi ti sn c nh hnh thnh t u t xy dng: L gi tr quyt
ton c cp c thm quyn ph duyt theo quy nh Quy ch qun l u t v
xy dng hin hnh;
- Nguyn gi ti sn c nh c iu chuyn n: Gi tr ca ti sn ghi trong
Bin bn bn giao ti sn iu chuyn cng vi cc chi ph khc m c quan, n v
phi chi ra tnh n thi im a ti sn c nh vo s dng.

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K ton hnh chnh s nghip

- Nguyn gi ti sn c nh c tng, cho: Gi tr ca ti sn c c quan ti

chnh tnh lm cn c hch ton hoc gi tr do cc t chc c chc nng nh gi
ti sn nh nc nh gi li v c c quan ti chnh cng cp thng nht cng vi
cc chi ph khc m c quan, n v phi chi ra tnh n thi im a ti sn c nh
vo s dng.
- Nguyn gi ti sn c bit: c s dng gi quy c lm cn c ghi s k
ton. Gi quy c do cc B, c quan ngang B chuyn ngnh qun l quy nh.
* i vi TSC v hnh
- Gi tr quyn s dng t:
i vi t c giao c thu tin s dng t; t nhn chuyn nhng quyn s
dng t hp php; t c thu m tr tin thu t cho c thi gian thu th gi
tr quyn s dng t c xc nh l tin s dng t phi np khi c nh nc
giao t c thu tin s dng t hoc s tin tr khi nhn chuyn nhng quyn s
dng t hp php hoc s tin thu t tr 1 ln cho ton b thi gian thu cng
vi cc khon thu, ph, l ph (nu c).
Trng hp t c giao khng thu tin s dng t th gi tr quyn s dng
t c xc nh theo quy nh hin hnh v xc nh gi tr quyn s dng t
tnh vo gi tr ti sn ca cc t chc c nh nc giao t khng thu tin s dng
t cng vi cc khon thu, ph, l ph (nu c).
- Gi tr bng pht minh sng ch: L cc chi ph c quan, n v phi tr cho cc
cng trnh nghin cu, sn xut th c Nh nc cp bng pht minh sng ch
hoc n v mua li bn quyn bng sng ch ca cc nh nghin cu trong nc v
nc ngoi.
- Gi tr bn quyn tc gi, kiu dng cng nghip, gii php hu ch: L tng s
tin chi th lao cho tc gi v c Nh nc cng nhn cho tc gi c quyn pht
hnh v bn tc phm ca mnh.
- Gi tr phn mm my vi tnh: L s tin chi tr cho vic thu lp trnh hoc
mua phn mm my vi tnh theo cc chng trnh ca n v (khi thc hin ghi chp,
qun l bng my vi tnh).
3.2. K ton TSCHH
- S k ton: S TSC (Mu S31-H), S theo di TSC v dng c ti ni s
dng (Mu S32-H)
- Ti khon s dng: Ti khon 211, Ti khon 466.
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K ton hnh chnh s nghip

- Phng php hch ton

3.2.1. K ton tng TSCHH
a, K ton tng TSCHH dng cho hot ng s nghip
- Mua sm s dng cho hot ng s nghip
111,112,331,461
211
(1)
241
(2a)
(2b)
(1):............................................................................................................
(2):............................................................................................................
ng thi : N TK 661,431
C TK 466
- K ton mua sm tp trung do cp trn t chc u thu, mua sm TSC
hu hnh hon thnh bn giao cho cp di qun l s dng
a. K ton n v cp trn
- Khi ng trc tin cho ngi bn theo Hp ng kinh t v mua sm ti sn
gia n v vi nh cung cp, ghi:
N TK 3311
C cc TK 112, 461
Nu rt d ton, ng thi ghi C TK 008
- Khi hon thnh cng vic mua sm
N TK 2411
C TK 3311
- Thanh ton cho nh cung cp v TSC hu hnh mua, ghi:
N TK 3311
C TK 112, 461
Nu rt d ton chi hot ng, ng thi ghi C TK 008
- Khi bn giao TSC cho cc n v cp di qun l v s dng
N TK 342
C TK 2411
- Khi cp di bo co nhn y TSC hu hnh ghi:
N TK 661
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K ton hnh chnh s nghip

C TK 342
- Trong qu trnh thc hin mua sm tp trung, n v cp trn t chc u thu
theo quy nh ca php lut. Cc khon thu, chi lin quan c phn nh trn ti
khon 5118 v 4218
b. K ton n v cp di
- Khi nhn c TSC hu hnh do cp trn bn giao
N TK 211
C TK 466
- Trng hp TSC hu hnh nhn v phi qua lp t, chy th, np l ph
trc b v cc khon chi ph khc c lin quan, khi pht sinh chi ph lp t, chy
th, ghi:
N TK 2411
C TK 111, 112, 461.
Nu rt d ton chi hot ng, ng thi ghi C TK 008
- Khi cng tc lp t, chy th hon thnh bn giao a ti sn vo s dng,
ghi:
N TK 211
C TK 241
C TK 466
ng thi, ghi:
N TK 661
C TK 466
- Tip nhn TSC do n v khc iu chuyn n
N TK 211
C TK 214
C TK 466
- Ti tr, biu, tng, vin tr khng hon li dng cho hot ng s nghip
461
211
(1)
521
(2b)

(2a)

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K ton hnh chnh s nghip

(1): Trng hp c chng t ghi thu, ghi chi qua ngn sch
(2): Trng hp cha c chng t ghi thu, ghi chi qua ngn sch
(2a) : Ghi tng nguyn gi TSC
(2b) : Ghi tng ngun kinh ph tng ng (khi c chng t ghi thu ghi chi qua
ngn sch)
ng thi : N TK 661
C TK 466
- Cng trnh XDCB hon thnh, nghim thu a vo s dng cho hot ng s
nghip
N TK 211
C TK 2412
ng thi N TK 661, 441
C TK 466
Lu : Ni dung k ton tng TSCHH dng cho hot ng SXKD tng t
doanh nghip
3.2.2. K ton hao mn TSC
- Nh nc quy nh khung thi gian s dng v t l hao mn cho tng loi
TSCHH
- Thi gian s dng ti sn c nh v hnh do c quan, n v trc tip s dng
quyt nh cho ph hp nhng khng qu 50 nm.
- Hao mn ti sn c nh c tnh mi nm 1 ln vo cui thng 12, trc khi
kho s k ton theo nguyn tc trn nm
- i vi nhng TSC c ngun gc ngn sch s dng vo mc ch SXKD th
phi thc hin trch khu hao tnh vo chi ph hot ng SXKD hng thng v phi
m s chi tit theo di vic trch khu hao nh i vi doanh nghip nh nc. S
tin trch khu hao ti sn c dng b sung vo qu pht trin hot ng s
nghip.
- Cc loi ti sn c nh khng phi tnh hao mn:
+ Ti sn c nh c bit
+ Ti sn c nh n v thu s dng
+ Ti sn c nh bo qun h, gi h, ct tr h Nh nc.
+ Cc ti sn c nh tnh hao mn ht nguyn gi m vn cn s dng c;
+ Cc ti sn c nh cha tnh hao mn ht nguyn gi m h hng khng s
dng c.
14

K ton hnh chnh s nghip

Phng php tnh hao mn TSC

Mc hao mn hng nm ca tng ti sn c nh c tnh theo cng thc sau:
Mc hao mn hng nm ca
Nguyn gi
=
X T l tnh hao mn (% nm)
tng TSC
ca TSC
Nguyn gi
Mc hao mn nm cui cng =
Tr gi hao mn ly k
TSC
Hng nm, trn c s xc nh s hao mn tng v s hao mn gim pht sinh
trong nm, n v tnh tng s hao mn ca tt c ti sn c nh ti n v cho nm
theo cng thc:
S hao mn
S hao mn
S hao mn TSC
S hao mn TSC
=
+ TSC tng - TSC gim
tnh n nm (n)
tnh n nm (n-1)
trong nm (n)
trong nm (n)
Trng hp thi gian s dng hay nguyn gi TSC thay i, n v phi xc
nh li mc hao mn trung bnh hng nm ca TSC
Hao mn trung bnh hng
Tr gi cn li ca TSC trn s k ton
=
nm ca TSC
Thi gian s dng cn li ca TSC
- Phng php hch ton
+ Cui nm, n v tnh v phn nh gi tr hao mn TSC c ngun gc t ngn
sch
N TK 466
C TK 214
+ Hng thng, trch khu hao TSC thuc ngun vn kinh doanh
N TK 631
C TK 214
Lu : i vi TSC do ngn sch cp hoc c ngun gc t ngn sch dng cho
hot ng SXKD, khi trch khu hao TSC
N TK 631
C TK 4314, 333
3.2.3. K ton gim TSCHH
a, Thanh l, nhng bn TSCHH
- Thanh l, nhng bn TSCHH thuc ngun kinh ph ngn sch
N TK 466
N TK 214
C TK 211
15

K ton hnh chnh s nghip

- Thanh l, nhng bn TSC thuc ngun vn kinh doanh

N TK 5118
N TK 214
C TK 211
Cc khon thu, chi lin quan n vic thanh l, nhng bn TSC
111,112,,...
5118
111,112,...
(1)
(2)

4314,333,4212

4212
(3)

(4)

(1): Chi ph thanh l, nhng bn TSC

(2): Tin thu do thanh l, nhng bn TSC
(3): Chnh lch thu ln hn chi do thanh l, nhng bn TSC
(4): Chnh lch chi ln hn thu do thanh l, nhng bn TSC thuc ngun vn
kinh doanh
b, TSC gim do khng tiu chun chuyn thnh cng c dng c
- Nu TSC thuc ngun ngn sch
N TK 466
N TK 214
C TK 211
- Nu TSC thuc ngun vn kinh doanh hoc vn vay
N TK 631,643
N TK 214
C TK 211
ng thi, k ton phn nh phn gi tr cn li ca TSC vo bn N TK 005
"Dng c lu bn ang s dng"
3.2.4. K ton pht hin tha thiu TSCHH khi kim k
- TSC pht hin tha khi kim k
+ Nu TSC thuc ngun gc ngn sch
N TK 211
16

K ton hnh chnh s nghip

C TK 214
C TK 466
+ Nu TSC thuc ngun vn kinh doanh
N TK 211
C TK 214
C TK 411
+ Nu TSC tha thuc chng trnh, d n ca cc t chc quc t hoc nc
ngoi ti tr nhng cha bn giao cho pha Vit Nam th ton b gi tr ca TSC
c hch ton vo bn N TK 001"TSC thu ngoi"
+ Nu TSC tha l ca n v khc th phi bo ngay cho n v ca ti sn
bit. Nu khng xc nh c ch ti sn th bo ngay cho n v cp trn v c
quan ti chnh cng cp bit x l. Trong thi gian ch x l, k ton theo di trn
TK 002 "Gi tr tr ti sn nhn gi h".
- TSC pht hin thiu khi kim k
+ Nu TSC thuc ngun ngn sch
N TK 466
N TK 214
C TK 211
Gi tr cn li ca TSC thiu phi thu hi
N TK 3118
C TK 5118
+ Nu TSC thuc ngun vn kinh doanh
N TK 3118
N TK 214
C TK 211
3.2.5. K ton kim k v nh gi li TSCHH
- TSC tng do nh gi li khi c quyt nh ca nh nc
+ Phn nguyn gi: N TK 211: Chnh lch nguyn gi TSC tng
C TK 412: Chnh lch nguyn gi TSC tng
+ Phn hao mn:
N TK 412: Chnh lch hao mn tng
C TK 214: Chnh lch hao mn tng
- TSC gim do nh gi li khi c quyt nh ca nh nc
+ Phn nguyn gi: N TK 412: Chnh lch nguyn gi gim
17

K ton hnh chnh s nghip

C TK 211: Chnh lch nguyn gi gim

+ Phn hao mn:
N TK 214: Chnh lch hao mn gim
C TK 412: Chnh lch hao mn gim
3.3. K ton TSCVH (tng t TSCHH)
3.4. K ton sa cha TSC
+ Sa cha thng xuyn TSC
- Sa cha TSC c ngun gc ngn sch
N TK 661, 662, 635
C TK 111, 112,...
- Sa cha TSC thuc ngun gc kinh doanh hoc vn vay
N TK 631
N TK 3113
C TK 111, 112
+ Sa cha ln TSC (xt TSC c ngun gc kinh ph)
461,462,465

2413
(1)

661,662,635
(3)

111,112,152,153

661,662,635
(2)

331

(4)
3372

(5)
- Tp hp chi ph sa cha ln TSC
(1): Rt d ton v chi cho vic sa cha ln TSC
ng thi ghi: C TK 008,009
(2): Xut qu hoc xut kho chi cho vic sa cha ln
(3): Kt chuyn chi ph sa cha ln TSC hon thnh ghi tng chi ph tng ng
(4): Gi tr khi lng SCL hon thnh phn quyt ton nm trc chuyn sang
nm sau
(5): Trng hp thu ngoi, khi xc nh tng s tin giao cho bn nhn thu
3.6. K ton u t xy dng c bn
3.6.1. K ton ngun kinh ph u t XDCB
18

K ton hnh chnh s nghip

3.6.1.1. Quy nh v ngun kinh ph u t XDCB

u t XDCB trong n v HCSN nhm to ra c s vt cht cho hot ng ca
n v. Ni dung y ch ni n hot ng XDCB cc n v hch ton u t
XDCB phn nh chung trn cng h thng s k ton ca n v.
- Ngun kinh ph u t XDCB ca n v c hnh thnh t: NSNN cp, cp
trn cp, Vin tr, ti tr, biu tng, b sung t cc khon thu ti n v
- Ngun kinh ph u t XDCB phi c theo di cho tng cng trnh, hng mc
cng trnh, theo ni dung kinh ph u t XDCB v phi theo di s kinh ph nhn
c t khi khi cng n khi hon thnh bn giao a cng trnh vo s dng.
- Khi cng trnh hon thnh, n v phi thc hin quyt ton kinh ph u t
XDCB
- K ton ngun kinh ph u t XDCB s dng ti khon 441, Ti khon 0092 D ton chi u t XDCB
- Phng php hch ton
466
441
111,112
(4)
(1)
152,153
241

(2)
(5)
431

(3)
(1): Rt d ton chi u t XDCB v nhp qu tin mt, tin gi. ng thi ghi:
C TK 009
(2): Rt d ton chi d n trc tip mua NVL, CCDC. ng thi ghi: C TK
009
(3): Chuyn cc qu sang ngun kinh ph u t XDCB
(4): Khi cng trnh hon thnh, bn giao TSC, ghi gim ngun kinh ph v ghi
tng ngun kinh ph hnh thnh TSC
(5): Cc khon chi u t XDCB c duyt b tr vo ngun kinh ph XDCB
3.6.2. K ton chi u t XDCB
- K ton u t XDCB phi c theo di ring cho tng cng trnh, hng mc
cng trnh. i vi cc cng trnh, hng mc cng trnh XDCB phi theo di chi tit
theo tng loi chi ph u t cng tc xy dng, cng tc lp t, chi ph u t cho
19

K ton hnh chnh s nghip

cng tc mua sm thit b u t XDCB v nhng chi ph kin thit c bn khc khi
cng trnh hon thnh phi phn b chi ph kin thit c bn cho tng cng trnh, tng
hng mc cng trnh theo nhng tiu thc ph hp.
- Ti khon:K ton XDCB s dng ti khon 2412 Xy dng c bn d dang.
- Phng php hch ton chi u t XDCB
331
2412
211
(1)
(4a)
111,112,152,153
(2)
441
(3)
ng thi
466

441
(4b)

- Tp hp cc khon chi lin quan n cng trnh xy dng c bn.

(1): Nhn khi lng xy dng, lp t, hon thnh bn giao
(2): Xut qu hoc xut kho s dng cho cng trnh XDCB
(3): Rt d ton v s dng trc tip cho cng trnh. ng thi: C TK 0092
(4): Nghim thu v quyt ton cng trnh, a TSC hon thnh vo s dng
(4a): Ghi tng nguyn gi TSCHH
(4b): Ghi tng ngun kinh ph thnh TSC
Ch : Nu u t XDCB bng ngun kinh ph hot ng v thc hin trong nhiu
nm.
Nm bo co: Cn c vo bng xc nhn gi tr khi lng XDCB hon thnh n
31/12, k ton lp Chng t ghi s phn nh gi tr khi lng XDCB hon
thnh lin quan n s kinh ph hot ng c NSNN cp cho cng tc XDCB trong
nm c quyt ton v chi hot ng ca nm bo co:
N TK 6612: Chi hot ng nm nay
C TK 3373: Kinh ph quyt ton chuyn nm sau
CHNG 4: K TON THANH TON
20

K ton hnh chnh s nghip

4.1. K ton cc khon phi thu

4.1.1. Quy nh v k ton cc khon phi thu
Trong qu trnh hot ng n v HCSN c th xut hin cc khon phi thu trong
quan h thanh ton vi khch hng, Nh nc cng nh cc i tng khc, v.v...
- Trong n v HCSN, cc khon thu phi c qun l cht ch. Khi hch ton,
k ton cc khon phi thu phi tn trng cc quy nh sau:
+ Cc khon phi thu c hch ton chi tit theo tng i tng phi thu, tng
khon phi thu v tng ln thanh ton
+ Hch ton chi tit cc khon phi thu thc hin trn mu s chi tit cc ti
khon
Ti khon s dng
K ton cc khon phi thu s dng ti khon 311. Ti khon 311 c 3 ti khon
cp 2:
Ti khon 3111: Phi thu ca khch hng
Ti khon 3113: Thu GTGT c khu tr
Ti khon 3118: Phi thu khc
4.2. K ton cc khon tm ng
4.2.1. Quy nh v k ton tm ng
- Ch c cp chi tm ng trn c s lnh chi ca th trng, k ton trng
trong n v.
- Ch c cp chi tm ng cho cn b, vin chc thuc danh sch lng ca n
v m bo kh nng hon ng khi n hn.
- Tin tm ng phi chi trn c s chng t hp l, hp l.
- Chi tm ng cho cc i tng thc hin thanh ton ng quy nh cc ln
tm ng trc .
- Sau khi hon thnh cng vic, ngi nhn tm ng phi lp bng thanh ton tm
ng nh km chng t gc thanh ton.
- Chng t: Giy ngh tm ng, Giy thanh ton tm ng
- Ti khon: Ti khon 312 Tm ng.
4.2.3. K ton tng hp cc khon tm ng
- Khi tm ng N TK 312
C TK 111,112,152
21

K ton hnh chnh s nghip

- Khi hon ng

N TK 661, 662, 152,...

C TK 312
4.3. K ton cc khon phi tr
- Trong n v HCSN khi cc nghip v mua sm ti sn, nhn cung ng dch v
cha thanh ton cho nh cung cp hnh thnh cc khon phi tr
- Cc khon phi tr ca n v phi c hch ton chi tit theo tng i tng
phi tr v tng ln thanh ton. n v phi thanh ton kp thi, ng hn cho cc ch
n.
- K ton phi qun l, theo di cht ch cc khon phi tr, m bo s n phi
tr ca n v trn ti khon k ton tng hp bng tng s n phi tr cho cc ch n
trn cc ti khon k ton chi tit.
Ti khon: K ton s dng ti khon 331. Ti khon 331 c 3 ti khon cp 2:
Ti khon 3311: Phi tr ngi cung cp
Ti khon 3312: Phi tr n vay
Ti khon 3318: Phi tr khc
4.4. K ton cc khon phi np cho ngn sch Nh nc
K ton cc khon phi np cho NN s dng ti khon 333.
Ti khon 3331: Thu gi tr gia tng phi np
Ti khon 3332: Ph v l ph
Ti khon 3334: Thu thu nhp doanh nghip
Ti khon 3335: Thu thu nhp c nhn
Ti khon 3337: Thu khc
Ti khon 3338: Cc khon phi np khc
4.5. K ton thanh ton vi cng nhn vin
- Ti khon: k ton s dng ti khon 334, ti khon 334 c 2 ti khon cp 2:
+ TK 3341- Phi tr cng chc, vin chc
+ TK 3348- Phi tr ngi lao ng khc
111,112
334
661,241,631
(3)
(1)
3335

4311,661
(4)

(2)

22

K ton hnh chnh s nghip

(1): Tnh lng, tin cng hoc tm tnh thu nhp tng thm cho ngi lao ng
ca n v.
(2): Tnh tin thng cho cng chc, vin chc trong n v
(3): Khi thanh ton lng, thng cho ngi lao ng
(4): Phn nh s thu thu nhp c nhn phi np
- C quan chi tr thu nhp thc hin khu tr tin thu thu nhp c nhn c
hng khon th lao tnh theo t l % trn s thu trc khi np vo NSNN.
N TK 3335
C TK 5118
- Np thu vo NSNN:
N TK 3335
C TK 112
4.6. K ton cc khon trch theo lng
Ti khon: Ti khon 332. Ti khon 332 c 4 ti khon cp 2
Ti khon 3321: Bo him x hi
Ti khon 3322: Bo him y t
Ti khon 3323: Kinh ph cng on
Ti khon 3324: Bo him tht nghip
- Tnh BHXH, BHYT, KPC,BHTN

BHXH
BHYT
BHTN
KPC
Tng
n v
16%
3%
1%
2%
22%
NL
6%
1.5%
1%
0%
8.5%
Tng
22%
4.5%
2%
2% 30.5%
Cthc T l trch x ( Lng ngch, bc + Cc khon ph cp c tnh cht lng)
PP
N TK 661
N TK 661
N TK 661
N TK 661
hch
N TK 334
N TK 334
N TK 334
C TK
ton
C TK 3321
C TK 3322
C TK 3324 3323
Np
N TK 332
tin
C TK 112,461
* Trng hp chi tr cho i tng ngh sinh, au m
- Khi tr tin: N TK 334
C TK 111,112
- Khi phn nh s phi tr v BHXH cho cng chc, vin chc ti n v:
N TK 3321
C TK 334
23

K ton hnh chnh s nghip

- Khi nhn s tin ca c quan bo him x hi cp chi cho cc i tng

hng BHXH
N TK 111,112
C TK 3321
4.7. K ton cc khon phi tr cho cc i tng khc (Ti khon 335)
+ Tin hc bng, sinh hot ph
+ Hch ton chi tr tr cp cho ngi c cng
4.8. K ton tm ng kinh ph
+ Trng hp 1: Khi d ton ca n v cha c duyt
Ti khon 336 Tm ng kho bc c dng phn nh s kinh ph tm ng
ca kho bc v vic thanh ton s kinh ph tm ng trong thi gian d ton chi
ngn sch cha c gio
- Khi n v c kho bc cho tm ng kinh ph:
N TK 111,112, 152,153, 331, 661
C TK 336: Tm ng kinh ph
- Khi thanh ton tm ng vi kho bc
N TK 336: Tm ng kinh ph
C TK 461
ng thi ghi: C TK 008
+ Trng hp 2: Khi n v c d ton c duyt nhng cha c chng t
N TK 111
C TK 461
ng thi ghi C TK 008
4.9. K ton kinh ph cp cho cp di
Ch c n v cp trn s dng ti khon kinh ph cp cho cp di. Cc n v
cp di khi nhn c s kinh ph ny khng c phn nh vo ti khon kinh ph
cp cho cp di m phi phn nh vi cc ti khon ngun kinh ph theo ni dung
tng khon kinh ph n v cp trn cp
4.10. K ton thanh ton ni b
- K ton s dng ti khon 342 phn nh cc khon thanh ton ni b gia cc
n v ni b (gia cc n v cp trn vi cc n v cp di v gia cc n v cp
di vi nhau) v cc khon thu h, chi h v cc khon phi np cp trn (hoc phi
cp cho cp di) ngoi quan h cp kinh ph.

24

K ton hnh chnh s nghip

CHNG 5: K TON CC HOT NG C BN

5.1. K ton hot ng s nghip
5.1.1. K ton ngun kinh ph hot ng
- Ngun kinh ph hot ng c hnh thnh t cc ngun sau:
+ Do ngn sch nh nc cp
+ Ngun thu t hot ng s nghip
+ Cc khon ti tr, vin tr ca cc t chc, c nhn trong v ngoi nc
+ Cc ngun khc
- Cc n v HCSN c tip nhn kinh ph do NSNN cp theo nguyn tc khng
bi hon trc tip thc hin cc nhim v c giao.
- Kinh ph hot ng phi c s dng ng mc ch, ng tiu chun, nh
mc ca Nh nc v trong phm vi d ton c duyt
- Phi m s chi tit ngun kinh ph hot ng theo chng, loi, khon quy nh
trong mc lc NSNN theo di vic tip nhn v s dng theo tng ngun hnh
thnh.
- Cui k k ton nm, phi lm th tc quyt ton tnh hnh tip nhn v s dng
theo tng ngun kinh ph hot ng vi c quan ch qun v c quan ti chnh. S
kinh ph s dng cha ht c x l theo quy nh hin hnh cho tng loi kinh ph
v tng loi hnh n v HCSN
- Cui nm, nu quyt ton cha c duyt th kt chuyn ngun kinh ph hot
ng nm nay sang ngun kinh ph hot ng nm trc. u nm sau, chuyn ngun
kinh ph hot ng t ti khon 4613 sang ti khon 4612
- Ti khon: K ton ngun kinh ph hot ng s dng ti khon 461, ti khon
008
- Phng php hch ton
4612
111,112,152,153,211
6611
4611
(1)
(5)
(4)
336
(2)
511
(3)

25

K ton hnh chnh s nghip

(1): ..........................................................................................
(2): ...........................................................................................
(3): .............................................................................................
(4): Quyt ton cha c duyt, kt chuyn kinh ph nm nay sang nm trc
(5): Sang nm sau, quyt ton c duyt
5.1.2. K ton cc khon thu ph, l ph v thu s nghip
K ton thu s nghip s dng ti khon 511. Ti khon ny c 3 ti khon cp 2
Ti khon 5111: Thu ph, l ph
Ti khon 5118: Thu s nghip v thu khc
5.1.2.3. Phng php hch ton
333,342

511
(3)

111,112
(1)

4612

3335
(4)
(2)

111,112
(5)
(1):............................................................................................................................
(2):.............................................................................................................................
(3): ............................................................................................................................
(4):.............................................................................................................................
(5):.............................................................................................................................
5.1.3. K ton chi hot ng
5.1.3.1. Quy nh v k ton chi hot ng
Cc khon chi hot ng gm c 2 loi: Chi thng xuyn v chi khng thng
xuyn
- Chi hot ng thng xuyn
+ Chi thanh ton c nhn
+ Chi nghip v chuyn mn
+ Chi mua sm sa cha
+ Chi khc
26

K ton hnh chnh s nghip

* c im ca chi thng xuyn

+ Thi hn tc ng ngn, mang tnh cht thng xuyn v c tnh cht chu k.
+ Cc khon chi thng xuyn phn ln nhm mc ch tiu dng.
+ Phm vi v mc gn cht vi c cu t chc b my Nh nc
- K ton phi theo di chi tit chi hot ng theo tng ngun kinh ph, theo nin
k ton v theo mc lc NSNN.
- Hch ton chi tit phi m bo thng nht gia cng tc lp d ton v chp
hnh d ton
- Trong k, cc n v hnh chnh s nghip c tm chia thu nhp tng thm
cho cng chc vin chc v tm trch cc qu s dng t s tng thu, tit kim chi
thng xuyn theo quy nh ca ch ti chnh
- n v khng c xt duyt quyt ton ngn sch nm cc khon chi hot ng
t cc khon tin, hng vin tr v t s ph, l ph thu phi np ngn sch c
li chi nhng n v cha c chng t ghi thu, ghi chi ngn sch theo quy nh
- Cui k k ton nm, nu quyt ton cha c duyt th ton b s chi hot
ng trong nm c kt chuyn t TK 6612 sang ti khon 6611. u nm, kt
chuyn s chi trc cho nm sau TK 6613 sang ti khon 6612.
- Phng php hch ton chi hot ng
334,332,335
6612
(1)
111,112,152,153

6611
(2)

(5)

4611
(6)

466
(3)
337
(4)
(1): ....................................................................................................................
(2): ....................................................................................................................
(3): .....................................................................................................................
(4): ....................................................................................................................
(5): ....................................................................................................................
27

K ton hnh chnh s nghip

(6): .......................................................................................................................
Lu : Ti khon 004 Chnh lch thu, chi hot ng thng xuyn: Ti khon ny dng
phn nh s chnh lch thu, chi ca hot ng thng xuyn ca cc c quan hnh chnh, n v
s nghip cng lp v vic x l s chnh lch .
* Phng php hch ton k ton mt s nghip v kinh t ch yu
- Trong nm, cn c vo s tng thu, tit kim chi, k ton tm xc nh s chnh lch thu ln
hn chi ca hot ng thng xuyn, ghi:
N TK 004 Chnh lch thu, chi hot ng thng xuyn
- Trong nm, khi n v tm trch qu v chi tr thu nhp tng thm t s chnh lch thu ln
hn chi ca hot ng thng xuyn, ghi:
N TK 661- Chi hot ng
C TK 431- Cc qu.
C TK 334- Phi tr cng chc, vin chc
ng thi ghi C TK 004 Chnh lch thu, chi hot ng thng xuyn.
* Chi ph qun l chung
Ti khon 642 Chi ph qun l chung: Ti khon ny dng phn nh cc khon chi
ph qun l chung lin quan n cc hot ng nh hnh chnh s nghip, hot ng sn xut, kinh
doanh v cc hot ng khc.
- Ti khon 642 ch s dng cc n v c pht sinh cc khon chi ph qun l chung lin
quan n cc hot ng HCSN, hot ng SXKD v cc hot ng khc m khi pht sinh chi ph
khng th xc nh c th, r rng cho tng i tng s dng nn khng hch ton ngay vo cc
i tng chu chi ph;
- Khi pht sinh chi ph qun l chung cha xc nh c cho tng i tng s dng, ghi:
N TK 642- Chi ph qun l chung
C cc TK lin quan.
- Cui k k ton, cn c vo Bng phn b chi ph qun l chung tnh ton kt chuyn v
phn b chi ph qun l chung vo cc ti khon tp hp chi ph c lin quan theo tiu thc ph
hp, ghi:
N TK 635,661,662,241
C TK 642- Chi ph qun l chung

28

K ton hnh chnh s nghip

CHNG 6: K TON HOT NG SN XUT KINH DOANH

6.1. K ton hot ng sn xut kinh doanh
Ty theo tnh cht, c im tng ngnh m trong hot ng ca n v d ton c th t chc
cc hot ng sn xut kinh doanh h tr hot ng s nghip hoc thc hin cc mc tiu li
nhun theo chc nng sn xut kinh doanh.
- Hot ng SXKD cc n v s nghip c quy m nh, thng to ra sn phm, dch v
phc v cho hot ng chuyn mn ca n v.
- Hot ng SXKD t chc trong cc n v s nghip kinh t, c quy m va, ln, thng
khng ch nhm mc ch phc v h tr hot ng chuyn mn ca n v, m cn ch yu bn
ra ngoi kim li nhun, tng thu hot ng h tr kinh ph cho n v, gin tip cn i cn
cn ngn sch Nh nc.
6.1.1. K ton ngun vn kinh doanh
6.1.1.1. Mt s quy nh v k ton ngun vn kinh doanh
- Theo ch ti chnh hin hnh, ngun vn kinh doanh l ngun vn duy tr hot ng sn
xut v tiu th sn phm, hng ho, dch v trong n v HCSN l. Ngun vn kinh doanh c
hnh thnh t cc ngun:
+ Nhn vn kinh doanh do ngn sch Nh nc hoc cp trn cp
+ Nhn vn gp ca cc t chc, c nhn bn ngoi
+ Trch t cc qu hoc huy ng cn b - cng nhn vin gp vn
+ B sung t chnh lch thu chi hot ng SXKD
+ Cc ngun khc
- Ngun vn kinh doanh phi c qun l, s dng c hiu qu tng li nhun v bo ton
pht trin ngun vn.
6.1.1.2. Chng t, s v ti khon
TK 411
SDK
- Nhn vn kinh doanh ca ngn sch
Nh nc hoc cp trn h tr
- Hon tr vn kinh doanh dch v cho - Nhn vn gp ca cc c nhn v t
cc thnh vin ng gp vn
chc gp vn
- Hon tr vn kinh doanh cho ngn sch - B sung ngun vn kinh doanh t
nh nc, cho cp trn
chnh lch thu, chi hot ng SXKD
- Cc trng hp tng vn khc
SDCK
6.1.2. K ton chi hot ng sn xut kinh doanh
- Chi ph hot ng sn xut kinh doanh trong n v HCSN l ton b chi ph m n v chi
ra tin hnh cc hot ng SXKD trong mt thi k nht nh.
- Khi kt thc qu trnh sn xut to ra sn phm hon thnh, k ton phi tnh ton, xc nh
gi thnh tng loi sn phm tng t nh doanh nghip
* Mt s im lu
1. Cc quy nh v hch ton ngoi t tng t doanh nghip (TK 531/631)
2. Mua NVL dng cho hot ng SXKD: Cch tnh gi nhp kho ph thuc vo phng php
tnh thu GTGT ca n v (Thu GTGT c khu tr hch ton vo TK 3113).
Lu : Cc chi ph c lin quan nh chi ph thu mua, vn chuyn bc d,... c hch ton vo
chi ph ca b phn s dng.
3.Mua sm TSC dng cho hot ng SXKD
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K ton hnh chnh s nghip

n v tnh thu GTGT theo phng php trc tip

Nguyn gi = gi mua (cha c thu GTGT) + Cc khon thu (nhp khu, TTB, GTGT) +
Chi ph lin quan Cc khon gim tr (Chit khu thng mi, gim gi hng bn)
n v tnh thu GTGT theo phng php khu tr
Nguyn gi = gi mua (cha c thu GTGT) + Cc khon thu (nhp khu, TTB) + Chi ph
lin quan Cc khon gim tr (Chit khu thng mi, gim gi hng bn)
4. i vi nhng TSC c ngun gc ngn sch s dng vo mc ch SXKD th phi thc
hin trch khu hao tnh vo chi ph hot ng SXKD hng thng v phi m s chi tit theo di
vic trch khu hao nh i vi doanh nghip nh nc. S tin trch khu hao ti sn c dng
b sung vo qu pht trin hot ng s nghip.
*Phng php hch ton
111,112
631
152
(1)
(5)
3113

155
(6)

334
(2)
152,153
(3)
214,4314
(4)
(1): Tp hp cc chi ph chi trc tip bng tin: Chi ph qun l chung, chi ph bn hng v cc
chi ph mua ngoi khc,...
(2): Chi ph tin lng, tin thng
(3): Xut nguyn vt liu, cng c dng c ra s dng. Nu xut cng c dng c lu bn th
ng thi ghi: N TK 005
(4): Chi ph khu hao TSC thuc ngun vn kinh doanh hoc TSC c ngun gc kinh ph
dng cho hot ng SXKD
(5): NVL s dng khng ht nhp li kho
(6): Nhp kho sn phm hon thnh
6.1.3. K ton tiu th sn phm
155,631
531
111,112,311
(1a)
(1b)
3331
(1a): Ghi nhn gi vn
(1b): Ghi nhn doanh thu
6.2. K ton cc khon u t ti chnh
6.2.1. Mt s quy nh v k ton u t ti chnh

30

K ton hnh chnh s nghip

Hot ng u t ti chnh ch c p dng cho cc n v HCSN t m bo ton b chi ph

hot ng thng xuyn, n v t m bo mt phn chi ph hot ng thng xuyn, cc n v
khc theo quy nh. (Khng p dng cho cc n v HCSN m kinh ph hot ng do NSNN m
bo ton b)
u t ti chnh n v HCSN gm cc hot ng u t chng khon, gp vn lin doanh,
cho vay. Ty theo thi hn u t ngi ta chia thnh u t ti chnh ngn hn v u t ti chnh
di hn.
- Hot ng u t ti chnh ngn hn l vic b vn mua cc loi chng khon c thi hn thu
hi di 1 nm (tn phiu kho bc, k phiu ngn hng...) hoc mua vo vi mc ch bn chng
khon khi c li (c phiu, tri phiu) tng thu nhp v cc khon u t ngn hn khc nh
gp vn, gp ti sn vo cc n v khc c thi hn thu hi khng qu mt nm vi mc ch tng
thu thu nhp.
- Hot ng u t ti chnh di hn l vic mua cc chng khon c thi hn thu hi trn 1
nm, hoc gp vn vi n v khc bng tin, hin vt c thi hn thu hi trn 1 nm v cc hot
ng u t khc m thi gian thu hi vn vt qu thi hn 1 nm.
+ u t di hn khc: gi tit kim c thi hn trn 1 nm, cho vay nhn li,...
- Chng khon u t phi c ghi s k ton theo gi thc t mua (gi gc)bao gm: Gi
mua + Chi ph mua (chi ph mi gii, giao dch, cung cp thng tin, thu, l ph v ph ngn hng)
6.3. K ton xc nh kt qu kinh doanh
K ton s dng ti khon 4212- "Chnh lch thu chi ca hot ng SXKD" phn nh s chnh
lch v x l s chnh lch ca hot ng SXKD. Ni dung v kt cu ti khon 4212 nh sau:
631
531
(1)
3334

4212
(3)

4212
(2a)

(2b)

(1): Kt chuyn chi ph bn hng, chi ph qun l, chi ph u t ti chnh,

(2): Xc nh kt qa kinh doanh
(2a): Hot ng kinh doanh c li
(2b): Hot ng kinh doanh l

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