Báo Cáo Thực Tập Kế Toán

Trng i Hc M a cht
Khoa K Ton
LI M U
Kinh t nc ta t khi chuyn sang nn kinh t th trng c nhiu s bin

i su sc, s i mi ny c rt nhiu tc ng n kinh t x hi ca t
nc. Trong qu trnh i mi, cc doanh nghip u phi ht sc quan tm n
hot ng sn xut kinh doanh, nhm mc ch thu li nhun v ng thi m
bo s pht trin ca mnh, gp phn n nh nn kinh t chnh tr ca t nc.
thc hin mc tiu trn, vn kinh doanh t hiu qu cao v cng quan trng, c
ngha quyt nh n s tn ti v pht trin ca mt s doanh nghip ni chung v
doanh nghip xy lp ni ring. Hiu qu kinh t c phn nh thng qua cc b
phn trong cc hot ng kinh doanh phi bao gm hiu qu s dng vn, hiu qu s
dng lao ng, tiu th sn phm...
Trong cng tc qun l khng ngng nng cao hiu qu kinh doanh cc doanh
nghip xy lp phi hch ton, phi tnh ton chnh xc, kp thi tnh hnh bin
ng v vt t, tin vn, lao ng... Nhim v i hi cc doanh nghip phi
lm tt cng tc k ton, trn c s gip cho cng tc qun l ni chung v
cng tc xy dng ni ring c phn nh mt cch y , kp thi. C nh
vy mi gn li ch ca nh nc, tp th, c nhn v lao ng.
Nhn thc c vai tr v tm quan trng ca cng tc k ton cng vi s hng
dn tn tnh ca thy Nguyn Tin Hng, s gip ca cc cn b phng K ton
cng ty CP xy lp in H Ni nn em hon thnh Bo co thc tp sn xut.
Bo co gm 3 phn:
Chng I: Tng quan v cng ty CP xy lp in H Ni
Chng II: Hch ton nghip v k ton ti Cng ty CP xy lp in H Ni
Chng III: Nhn xt v nh gi
Do thi gian c hn cng nh kin thc chuyn ngnh cn cha hon chnh nn
bo co ny khng trnh khi thiu st v khim khuyt. Knh mong s ch bo, ng
gp ca thy c gio cng cc bn bi bo co c hon thin hn.
Em xin chn thnh cm n!
H v tn: Nguyn Th Hoi
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
Khoa K Ton
CHNG I
TNG QUAN CHUNG V CNG TY C PHN XY LP IN H
NI
1. Khi lc v cng ty CPXL in H Ni
- Tn Cng ty: Cng ty C phn Xy lp in H Ni.
- Tn giao dch ting Anh: Hanoi Assemble Electricity Joint Stock Company.
- Tn vit tt: Hajco.star
- Tr s chnh: P307 - G1 TT TTHCSND1- Khut Duy Tin - Thanh Xun - H
Ni.
- Vn phng giao dch: P1508 CT5 N3 - KT M nh 2 T Lim H Ni
- i din: ng Hong Hu H.
- Chc v: Gim c Cng ty
- M s thu: 0101632848
- in thoi: (04) 62 958 669
- Fax: (04) 35 535 864
- Email: hajco.star@gmail.com
Cng ty C phn Xy Lp in H Ni c thnh lp v hot ng theo Giy
chng nhn ng k kinh doanh s 0103007315 do S K hoch v u t thnh ph
H Ni cp ln u ngy 06 thng 04 nm 2005, ng k thay i ln th t ngy 08
thng 05 nm 2009
T khi bt u i vo hot ng n nay, mi c 8 nm tuy l khong thi gian
ngn nhng vi B my qun l t chc khoa hc cng i ng CBCNV c trnh
chuyn mn, Cng ty tng bc gy dng c thng hiu ca mnh vi khch
hng. Nhng cng trnh thc hin ca Cng ty c ch u t nh gi cao v
cht lng cng nh tin .
2. Ngnh ngh hot ng sn xut kinh doanh ca cng ty:

Lnh vc kinh doanh ca cng ty l dch v v xy lp
2.1 Ngnh ngh chnh ca cng ty:
Xy lp cc cng trnh ng dy v Trm bin p n 500kV.
Xy dng cc cng trnh in dn dng v cng nghip.

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Trng i Hc M a cht
Kinh doanh vt t thit b ngnh in...
Xy lp cc cng trnh vin thng
Khoa K Ton
2.2 Nhng ngnh ngh khc:

Gia cng ch to kt cu thp, ch to lp rp t, bng in cao, trung, h th,
v cc ph kin phc v chuyn ngnh xy lp in.
Khai thc v mua bn cc loi khong sn (tr cc loi khong sn Nh nc

cm).
Kinh doanh dch v khch sn, nh hng, dch v n ung (khng bao gm kinh
doanh v trng, qun bar, phng ht karaoke).
i l mua, i l bn, i l k gi hng ha.
Kinh doanh siu th.
Xut nhp khu cc mt hng cng ty kinh doanh.
Kinh doanh dch v san lp mt bng.
2.3 Mt s cng trnh thc hin

Ci to nng cp li in khu th mi Vit Hng Long Bin, khu TM
Php Vn H Ni.
Cc TBA v h thng li in phn phi Huyn Simacai Lo Cai.
Tuyn cp ngm v 05 TBA, Z 0,4KV cp in cho cc trm bm thuc d n

thot nc v VSMT TP H Long Qung Ninh.
Tuyn cp ngm v TBA Trng hc Nht bn ti H Ni
Tuyn cp ngm v TBA KIOSK TT NCKH&T Chng Khon H Ni.
T vn thc hin cng trnh cp in cho cu Bi Chy Qung Ninh
Trm bin p 1000kVA v 2500kVA nh my ng tu Ph Rng HP.
Nhnh 110kV, 220kV TBA 220kV Vnh Yn.
Kt cu thp trm bin p 500kV Thng Tn.
ng dy 500kV Qung Ninh Thng Tn.
Z110KV ng H - Lao Bo
Xy dng li in 0,4KV cho KTM Vit Hng
Z110KV Nh my Thu in Nm Ngn
Sn phm dch v:
Lp: k ton B K55
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Trng i Hc M a cht
Khoa K Ton
Thi cng lp t, ci to nng cp cc cng trnh ngun in, truyn ti in,

trm bin p v cc cng trnh phn phi in.
Thi cng lp t cc cng trnh kt cu thp dng thp: Cc ct thu pht Truyn
thanh Truyn hnh v Vin thng.
Thi cng lp t mi, ci to nng cp cng trnh t ng ho, iu khin t

ng dn dng v cng nghip.
Cung cp Vt t Thit b ngnh in.
Dch v t vn th tc thc hin cc cng trnh in dn dng v cng nghip.
2.4. S quy trnh cng ngh ca Cng ty:

2.4.1. S :
u thu
K hp ng vi bn A
T chc thi cng
Nghim thu k thut v tin thi cng vi bn A
Bn giao v quyt ton cng trnh vi bn A
Hnh 1.2. S quy trnh cng ngh
2.4.2. Gii thch: Quy trnh cng ngh ca Cng ty
- Nhn thu cng trnh thng qua u thu hoc giao thu trc tip.
- K hp ng xy dng vi ch u t cng trnh (bn A)
- Trn c s thit k v hp ng xy dng c k kt cng ty t chc qu
trnh thi cng, t chc lao ng, b tr my mc thit b thi cng, t chc cung ng vt
t tin hnh xy dng v hon thin.
- Cng trnh c hon thnh vi s gim st ca ch u t cng trnh v k
thut v tin thi cng.
- Bn giao cng trnh v quyt ton hp ng xy dng vi ch u t.

Lp: k ton B K55
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Trng i Hc M a cht
Khoa K Ton
3. C cu b my qun l ca Cng ty:

3.1 S khi v c cu b my qun l
HI NG QUN TR
GIM C
PH GIM C
Phng
t chc
hnh
chnh
i
xy
lp
s 1
Phng
k
thut
an ton
i
xy
lp
s 2
Phng
vt t
v my
i
xy
lp
s 3
Phng
k
hoch
kinh t
i
xy
lp
s 4
Phng
ti
chnh
k ton
i
xy
lp
s 5
i
xy
lp
s 6
S t chc qun l ca cng ty

3.2. Chc nng, quyn hn, nhim v ca tng b phn qun l:
Hi ng qun tr:
- L c quan qun l cng ty, c ton quyn nhn danh cng ty quyt nh,
thc hin cc quyn v ngha v ca cng ty khng thuc thm quyn ca i hi
ng c ng.
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Khoa K Ton
- Hi ng qun tr quyt nh chin lc, k hoch pht trin trung hn v k

hoch kinh doanh hng nm ca cng ty.
- Kin ngh loi c phn v tng s c phn c quyn cho bn ca tng loi.
- Quyt nh phng n u t v d n u t trong thm quyn v gii hn theo
quy nh ca Lut ny hoc iu l cng ty.
- Gim st, ch o Gim c hoc Tng gim c v ngi qun l khc trong
iu hnh cng vic kinh doanh hng ngy ca cng ty.
- Quyt nh c cu t chc, quy ch qun l ni b cng ty, quyt nh thnh lp
cng ty con, lp chi nhnh, vn phng i din v vic gp vn, mua c phn ca
doanh nghip khc;.
Gim c:
- iu hnh mi hot ng sn xut kinh doanh cng nh cc hot ng hng
ngy khc ca Cng Ty.
- Chu trch nhim trc Hi ng qun tr, Hi ng thnh vin v vic thc
hin cc quyn & nhim v c giao.
- T chc thc hin cc quyt nh ca Hi ng thnh vin, Hi ng qun tr.
- Thc hin k hoch kinh doanh & phng n u t ca Cng Ty.
- Kin ngh phng n b tr c cu t chc, quy ch qun l ni b Cng Ty nh
b nhim, min nhim, xut cch chc cc chc danh qun l trong Cng Ty, tr
cc chc danh do Hi ng Qun tr, Hi ng thnh vin b nhim.
Ngoi ra cn phi thc hin cc nhim v khc & tun th mt s ngha v ca
ngi qun l Cng ty theo Lut php quy nh
Ph Gim c:
- Lp cc k hoch Kinh doanh v trin khai thc hin.
- Thit lp h thng giao dich trc tip vi Khch hng.
- Thc hin hot ng bn hng ti cc Khch hng nhm mang li Doanh thu
cho cng ty.
- Phi hp vi cc b phn lin quan nhm mang n cc dch v y nht cho
Khch hng
Phng t chc hnh chnh:

Lp: k ton B K55
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Trng i Hc M a cht
Khoa K Ton
- Qun l con du cng ty, lu gi, thu pht cng vn ti liu ng nguyn tc,
bo mt qun l vt t trang thit b phc v cng tc vn phng.
- T chc cng tc tip n khch, nh my in n, gi ti liu theo yu cu qun
l hot ng vn phng.
- T chc bo v v qun l cn b ni tr.
Phng k thut an ton:
- C chc nng xy dng phng n k thut thi cng v kim tra cht lng
cng trnh.
- Lp h s k thut, ch o thi cng ng hp ng, nghim thu ton cng
trnh, qun l h s lin quan nh: h s thit k, h s nghim thu....
Phng vt t v my:
Lin h v cung cp vt t cho cc cng trnh, qun l vt t, sa cha cc thit
b my mc h hng.
Phng k hoch kinh t:
- Xy dng k hoch sn xut kinh doanh ngn hn v di hn ca Tng cng ty.
Trn c s k hoch ca cc phng, ca cc n v thnh vin tng hp v xy dng
k hoch tng th ca Tng cng ty bao gm cc lnh vc: Sn xut kinh doanh, ti
chnh, lao ng, xy dng v u t, d tr Quc Gia v cc k hoch lin quan n
hot ng ca Tng cng ty.
- Tham kho kin ca cc phng c lin quan phn b k hoch sn xut
kinh doanh, k hoch d tr lu thng, k hoch nhp, xut d tr Quc gia v cc k
hoch khc ca Tng cng ty trnh Tng Gim c.
Phng Ti chnh - K ton:
Phn nh v ghi chp tt c cc nghip v kinh t pht sinh ca cng ty vo s k
ton, kim tra, kim sot ton b hot ng sn xut ca cng ty theo ng php lut
ca nh nc, theo c ch qun l mi v theo ng php lnh k ton thng k, iu
l ca k ton nh nc, k ton trng v cc quy nh khc ca cng ty.

Lp: k ton B K55
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Trng i Hc M a cht
Khoa K Ton
CHNG II
HCH TON NGHIP V K TON TI
CNG TY C PHN XY LP IN H NI
1. Nhng vn chung v hch ton k ton:

- K k ton nm bt u t ngy 01/01 kt thc ngy 31/12 hng nm.
- n v tin s dng l VND.
- Hnh thc k ton ang p dng: Nht k chung
- Phng php tnh thu GTGT: Phng php khu tr.
- Phng php k ton TSC: Phng php khu hao p dng khu hao theo ng
thng, nguyn tc nh gi TSC theo gi gc.
Tnh hnh sn xut kinh doanh trong giai on 2010-2012

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
9Khoa K Ton
STT
1
Ch tiu
2012
Doanh thu bn hng v cung cp dch v
2011
2010
88 254 702 030
23 450 736 358
33 488 933 108
10 472 727
88 244 229 303
23 450 736 358
81 048 785 835
18 888 102 389
7 195 443 253
4 562 633 969
4 079 689 395
65 412 253
45 529 300
32 698 278
1 056 033 913
770 320 859
549 457 285
1 056 033 913
770 320 859
549 457 285
Chi ph qun l doanh nghip
4 712 539 439
3 178 495 291
3 115 301 385
10
Li nhun thun t hot ng kinh doanh
1 492 282 369
659 347 119
447 629 003
11
Thu nhp khc
12
Chi ph khc
24 096 717
13
Li nhun khc
- 24 096 717
14
Tng li nhun k ton trc thu
1 468 185 652
659 347 119
447 629 003
15
Chi ph thu TNDN hin hnh
261 149 414
164 836 780
2 Cc khon gim tr doanh thu

3
Doanh thu thun v BH v cung cp DV
4 Gi vn hng bn
5
Li nhun gp v bn hng v cung cp DV
Doanh thu hot ng ti chnh
7 Chi ph ti chnh
- Trong : Chi ph li vay
8 Chi ph bn hang
9
16 Chi ph thu TNDN hon li

17
29 409 243 713
111 907 251

-
Li nhun sau thu thu nhp doanh nghip
1 207 036 238
494 510 339
Bng kt qu hot ng kinh doanh ca cng ty trong 3 nm 2010, 2011, 2012

Lp: k ton B K55
33 488 933 108
Bo co thc tp sn xut
335 721 752
Trng i Hc M a cht
10
Khoa K Ton
1.1 Hnh thc k ton m n v ang p dng

Cng ty p dng hnh thc k ton: Nht k chung
H thng k ton my p dng ti cng ty c phn xy lp in H Ni:
K ton my vi tnh l qu trnh p dng cng ngh thng tin trong h thng thng tin
k ton, nhm bin i d liu k ton thnh nhng thng tin k ton p ng yu cu
ca cc i tng s dng thng tin. l mt phn thuc h thng thng tin qun l
cng ty, h thng thng tin k ton da trn my gm y cc yu t cn c ca
mt h thng thng tin k ton hin i.
S 2.1: Trnh t ghi s theo hnh thc k ton trn my vi tnh ti cng ty
C phn Xy lp in H Ni.
CHNG T K
TON
BNG TNG HP
CHNG T K
TON CNG
LOI
PHN MM
K TON
MY VI TNH
S K TON
- S tng hp
- S chi tit
- Bo co ti
chnh
- Bo co k ton
qun tr
Ghi ch :
Nhp s liu hng ngy.
In s, bo co cui thng, cui nm.
i chiu, kim tra

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11
Khoa K Ton
Mn hnh giao din k ton my ti cng ty CP xy lp in H Ni

1.2 T chc b my k ton trong cng ty:
1.2.1 S b phn k ton
K ton trng
K
ton
tng
hp
K
ton
TS
C
K
ton
TG
NH
K
ton
thu
K
ton
tin
mt
K
ton
i
Hnh : S b my k ton
1.2.2. Quyn hn, nhim v ca tng b phn k ton:
K ton trng:
Lp: k ton B K55
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12
Khoa K Ton
- Gip gim c v mt ti chnh - k ton, l ngi ch huy trc tip TC - KT

ca cng ty.
- Chu s ch o ca Gim c v nhim v v s ch o nghip v ca phng
TC - KT ca Cng ty.
- T chc v iu hnh b my ti chnh theo quyt nh ca lut k ton, ch
k ton hin hnh.
- Chu trch nhim trc Gim c v php lut v nhim v c phn cng u
quyn.
K ton tng hp:
- Lp cc lnh thu, chi trnh Gim c v Trng ban Ti chnh ph duyt, chu
trch nhim v tnh hp l, hp php ca cc chng t thanh ton.
- Cp nht hng ngy bng phn mm k ton chuyn dng ton b cc chng t
k ton ph duyt do cc b phn chc nng chuyn sang.
- Kim tra ghi chp v phn nh cc hot ng ti chnh bt thng.
- Theo di, c thc, thanh ton cc khon tm ng, cung cp s liu phc v cc
cp lnh o trong qun l hot ng sn xut kinh doanh ca cng ty
K ton tin gi ngn hng:
- Gip Gim c v Trng ban Ti chnh xy dng thc hin qun l cc hot
ng lin quan n ngn hng ca cng ty (tin vay, bo lnh, k qu)
- Ghi chp phn nh s hin c tnh hnh bin ng tng ngy ca cc khon tin
vay, tin gi, l ph vay ....
- nh k thc hin i chiu vi b phn k ton tng hp v s liu c lin quan,
i chiu kim tra ti khon tin gi ca cng ty v ngn hng.
K ton TSC, CCDC:
- Chu trch nhim trc Gim c, Trng ban Ti chnh v ton b hot ng
lin quan n vic tnh gi thnh, tnh hnh tng gim vt t, mua sm ti sn trang

Lp: k ton B K55
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Trng i Hc M a cht
13
Khoa K Ton
thit b ca n v. Tnh khu hao hng thng kim tra vic chp hnh ch qun l,
s dng v trch khu hao TSC.
- Thc hin vic phn b CCDC tnh gi tr vn vt liu xut kho, lp bo co k
ton ni b v tng gim TSC, bo co nguyn liu tn kho.
Kim tra quyt ton sa cha ln TSC, quyt ton u t xy dng c bn. nh k
hng thng, qu, nm thc hin i chiu vi b phn k ton tng hp v cc s liu
c lin quan.
K ton thu, ngun ngn sch:
- Chu trch nhim trc Gim c- Trng ban Ti chnh v ton b hot ng
lin quan n hot ng v thu, ngn sch, lng, BHXH, BHYT, KPC lin quan
n cng ty.
- Tnh lng, BHXH, BHYT, KPC, hng thng trong X nghip quyt ton cc
ch chnh sch, tnh cc loi thu thu nhp (nu c)
K ton tin mt :
- Gip Gim c v k ton trng xy dng v qun l tin mt ti qu ca n
v, ghi chp s hin c v tnh hnh bin ng tng ngy ca cc khon thu chi tin
mt.
- Chu trch nhim v tnh ng n hp php v y ca chng t thu chi tin
mt pht sinh hng ngy.
- i chiu s d qu tin mt vi k ton my nh k hng thng, qu, nm i
chiu s liu vi k ton Cng ty.
- Lp cc bin bn kim qu tin mt cui thng.
- Chu trch nhim trc Gim c, Trng ban Ti chnh, c quan cp trn v
php lut v qun l, cp pht nhm ln thiu ht v mt mt v mi l do.
K ton i: L nhng k ton vin c nhim v thu thp cc chng t, ti liu
cc cng trng.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
14
Khoa K Ton
1.2.3 Ch , chnh sch k ton cng ty ang p dng:

Hin nay cng ty ang s dng h thng Ti khon k ton theo quyt nh s
15/2006/Q-BTC ban hnh ngy 20/03/2006 ca B trng B ti chnh, sa i
theo thng t 244/2009/TT-BTC hng dn sa i b sung ch k ton doanh
nghip.
1.3 T chc hch ton k ton ti cng ty:
1.3.1 Chng t cng ty s dng:
Cng ty p dng mu chng t quy nh chung theo quyt nh s 15/2006 BTC
ban hnh ngy 20/3/2006 ca B Ti Chnh.
H thng chng t k ton bao gm hai h thng chng t: chng t bt buc
v chng t hng dn.
Mi nghip v kinh t, ti chnh pht sinh u phi phn nh vo chng t theo
mu quy nh.
Cc chng t phi chnh xc y , kp thi v hp php hp l.
1.3.2 Cc loi s cng ty s dng
+ S k ton tng hp gm: S nht k chung, s ci.
+ S k ton chi tit gm: S, th k ton chi tit.
1.3.3 Cc loi bo co k ton
Bo co ti chnh hng qu, hng nm gi cho c quan thu, c quan thng k, c
quan ng k kinh doanh, bo co ti chnh gm:
+ Bng cn i k ton (Mu s B01- DN)
+ Bo co kt qu hot ng kinh doanh (Mu s B02- DN)
+ Bo co lu chuyn tin t (Mu s B03 DN)
+ Thuyt minh bo co ti chnh (Mu s B09 - DN)

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Trng i Hc M a cht
15
Khoa K Ton
2. Cng tc k ton ti cng ty C phn xy lp in H Ni

2.1 Hch ton k ton vn bng tin
2.1.1 Khi nim, nhim v ca hch ton, yu cu qun l vn bng tin
Khi nim k ton vn bng tin
Vn bng tin l mt b phn quan trng ca vn lu ng, c biu hin
di hnh thi tin t, c tnh thanh khon cao nht, bao gm tin mt ti qu ca DN,
tin gi cc ngn hng, Kho bc Nh nc v cc khon tin ang chuyn. Vi tnh
lu hot cao, vn bng tin c dng p ng nhu cu thanh ton ca DN, thc
hin vic mua sm hoc chi ph. Vn bng tin c phn nh ti khon nhm 11
gm: Tin ti qu , TGNH , Tin ang chuyn
- Vn bng tin l mt b phn ca vn sn xut kinh doanh ca cc doanh nghip,
thuc ti sn ngn hn c hnh thnh ch yu trong qu trnh bn hng v trong cc
quan h thanh ton.
- Vn bng tin ca cng ty CPXL in H Ni bao gm: Tin mt ti qu c
th qu bo qun v tin gi ti ngn hng An Bnh, ngn hng SHB.
Nhim v k ton vn bng tin
- Phn nh kp thi, y , chnh xc s hin c v tnh hnh bin ng ca cc
loi tin ti cng ty.
- Gim c cht ch vic chp hnh ch thu,quy nh thu chi tin mt, tin gi,
qun l ngoi t, vng bc, qu..
Yu cu qun l vn bng tin
Vn bng tin l mt b phn vn quan trng ca cng ty, n p ng kp thi cc
nhu cu chi tiu phc v cho hot ng sn xut kinh doanh ca cng ty. Cng ty cn
c nhng bin php qun l vn, ngn nga hin tng lng ph, tht thot, tham tin
vn ti cng ty.
2.2.1.2 K ton tin mt ti cng ty
- Tt c cc doanh nghip u c mt lng mt ti qu phc v cho hot ng
sn xut, kinh doanh hng ngy ca doanh nghip, lng tin mt ti qu ty thuc
vo quy m hot ng ca tng doanh nghip.
- Mi nghip v thu, chi, bo qun tin mt u do th qu chu trch nhim. Th
qu l ngi do gim c ch nh. Th qu khng c trc tip mua bn vt t,
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
16
Khoa K Ton
- Mi nghip v thu, chi, bo qun tin mt u do th qu chu trch nhim. Th

qu l ngi do gim c ch nh. Th qu khng c trc tip mua bn vt t, hng
ha hoc khng c kim nhim cng tc k ton.
- Cc khon thu chi tin mt u phi c cc chng t thu chi hp l, chng t phi
c ch k ca gim c doanh nghip v k ton trng. Sau khi kim tra chng t
hp l, th qu tin hnh thu vo hoc chi ra cc khon tin v gi li chng t c
ch k ca ngi nhn tin hoc np tin. Cui mi ngy cn c vo cc chng t thu
chi ghi s qu v lp bo co qu km theo cc chng t thu chi ghi s k ton.
S sch s dng
S Nht k chung
S qu Tin mt
S ci tin mt
Cc s sch c lin quan khc nh: S Ci TK 331, s Ci TK 152,.

Chng t s dng
Phiu thu
phiu chi
Bin lai thu tin
giy ngh tm ng
bng kim k qu
Ti khon s dng
TK 111- Tin mt ti qu. Chi tit:

1111- Tin mt - VN
1112- Tin mt - Ngoi t
1113- Tin mt - Vng, bc, kim kh, qu
Mt s ti khon lin quan khc: TK 141, 131,334,642, .
V d: Ngy 04/01/2012 Mai Xun Tm tm ng chi ph cng trnh Thi Th_Thi

Bnh s tin: 40.000.000 .

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht

Lp: k ton B K55
17
Khoa K Ton
Bo co thc tp sn xut
Trng i Hc M a cht
18
Khoa K Ton
Cng ty C phn Xy lp in H Ni
P307 G1, Khut Duy Tin- Q. Thanh Xun- HN
Mu s: 02
(Ban hnh theo Q s: 15/2006/Q-BTC
Ngy 20/03/2006 ca B trng BTC)
GIY NGH TM NG
Ngy 04 thng 01 nm 2012
S: 11
Knh gi: Gim c Cng ty CP Xy lp in H Ni
Tn ti l: Mai Xun Tm
a ch: Ban gim c
ngh cho tm ng s tin: 40.000.000 ( Vit bng ch: Bn mi triu ng
chn./.)
L do tm ng: Tm ng chi ph thi cng cng trnh Thi Th-Thi Bnh
Thi gian tm ng: Ngy 04 thng 01 nm 2012
Gim c
K ton trng
( k)
( k)

Lp: k ton B K55
Ph trch b phn Ngi tm ng
( k)
( k)
Th qu
( k)
Bo co thc tp sn xut
Trng i Hc M a cht
19
Khoa K Ton
n v: Cng ty CP XL H Ni
B phn: Ban gim c
PHIU CHI
Mu s: 03 - TT
(Ban hnh theo Q s: 48/2006/Q- BTC
Quyn s: 01
S: CT 15/01
TK ghi
S tin
141
140.000.000
H tn ngi nhn tin: Mai Xun Tm

a ch: Cng ty XLD H Ni
L do chi: Tm Tm ng chi ph thi cng cng trnh Thi Th- Thi Bnh
S tin: 40.000.000
Vit bng ch: Bn mi triu ng chn./.
Km theo:
Chng t gc
nhn s tin (Vit bng ch):Bn mi triu ng chn./.
Gim c
K ton trng
Th qu
Ngi lp
Ngi nhn
Sau khi k ton lp phiu chi tm ng, k ton s m s theo di cng n tm

ng v vo cui thng k ton tp hp ton b cng n tm ng ca cn b cng nhn
vin hoc khi cn b cng nhn vin c nhu cu tm ng tip phc v cng tc th
s lm Giy ngh thanh ton. Nu cn b cng nhn vin chi vt s tin tm ng
th s lp phiu chi vt hoc nu chi khng ht th s lp phiu thu hon tm ng
hoc chuyn sang tm ng k sau.
V d: Ngy 03/01/2012 Trn Th Hng Rt tin gi ngn hng Habubank v nhp
qu tin mt s tin: 100.000.000

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht

Lp: k ton B K55
20
Khoa K Ton
Bo co thc tp sn xut
Trng i Hc M a cht
21
P307 G1, Khut Duy Tin- Q. Thanh XunH Ni
Khoa K Ton
Mu s: 01
PHIU THU
Quyn s: 01
S: CT 01/01
TK ghi
S tin
1121
100.000.000
H tn ngi nhn tin: Trn Th Hng

a ch: Phng k ton
L do np: Hng Rt tin gi ngn hng Habubank v nhp qu tin mt
S tin: 100.000.000
Vit bng ch: Mt trm triu ng chn./.
Km theo:
Chng t gc
nhn s tin (Vit bng ch): Mt trm triu ng chn./.
Gim c
K ton trng
Th qu
(K,h tn,
ng du)
(K, h tn)
(K, h tn)
Ngi lp
phiu
(K,h tn)
Ngi np tin
(K,h tn)
P307G1 Khut Duy Tin Q.Thanh Xun TP. H Ni

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
22
Khoa K Ton
S CHI TIT TI KHON 1111

T ngy 01/01/2012
n ngy 31/12/2012
D u k:
Ngy
S CT
03/01/2012
1/01
03/01/2012
5/01
04/01/2012
2/01
04/01/2012
8/01
04/01/2012
10/01
05/01/2012
3/01
05/01/2012
15/01
05/01/2012
05/01/2012
16/01
24/01
09/01/2012
15/01
..
21/12/2012
.
91/12
22/12/2012
92/12
27/12/2012
10/12
27/12/2012
99/12
28/12/2012
11/12
28/12/2012
28/12/2012
106/12
107/12
31/12/2012
112/12
..
56.775.203
TK
Ni dung
Hng - Rt tin gi ngn hng
Habubank v nhp qu tin mt
Hoa - Tm ng chi ph cng trnh ko
dy Z110kV Tin Trung
Chi - Rt tin gi ngn hng
Tm - Tm ng chi ph cng trnh
Thi Th - Thi Bnh
Tn - Tm ng chi ph cng trnh
Z35kV Hi Dng - Hi Phng
Hnh - Tm ng chi ph cng trnh
Z35kV Tin Trung - Hi
Hin - Tm ng tin lng
Chung - Tm ng tin lng
..
Ln - Tm ng lng
Trang - Np tin mt vo ti khon
ngn hng An Bnh
Trang - Rt tin gi ngn hng An
Bnh v nhp qu tin mt
Tm - Tm ng chi ph thi cng cng
trnh Thanh H - Hi Dng
Trang - Rt tin gi ngn hng An
Bnh v nhp qu tin mt
Np thu GTGT T10/2010
Hng - Tm ng chi ph
Hoa - Tm ng chi ph thi cng cng
trnh Phc Th - H Ni
.
1121
100.000.000
141
35.000.000
1121
70.000.000
141
40.000.000
141
20.000.000
1121
300.000.000
141
140.000.000
141
141
0
0
5.000.000
7.500.000
1121
25.000.000
..
141
..
4.500.000
1121
300.000.000
1121
150.000.000
141
30.000.000
1121
500.000.000
33311
141
0
0
245.114.779
2.500.000
141
30.000.000
..
..
Tng
31.550.576.018
31.479.171.206
D cui k
128.180.015
Ngy thng nm.

Ngi ghi s
(K.h tn)

Lp: k ton B K55
K ton trng
(K. h tn)
Gim c
(K.h tn. ng du)
Bo co thc tp sn xut
Trng i Hc M a cht
23
Khoa K Ton
2.2.1.3 K ton tin gi ngn hng cng ty CP xy lp in H Ni

- Tin gi l s tin doanh nghip gi ti cc ngn hng. kho bc Nh nc
hoc cc cng ty ti chnh. bao gm: Ngoi t, vng, bc, kim kh qu, qu
- Cn c ghi chp cc nghip v lin quan n tin gi ca doanh nghip l
cc giy bo n, giy bo c hoc cc bn sao k ca ngn hng km theo cc chng
t gc nh: y nhim thu, y nhim chi, sec chuyn khon Khi nhn c cc
chng t gc do ngn hng chuyn n k ton phi tin hnh iu tra, i chiu vi
chng t gc km theo. Trng hp c s chnh lch gia s liu k ton ca n v
vi ngn hng th vn phi ghi theo chng t ca ngn hng, s chnh lch c theo
di ring trn ti khon phi thu hoc phi tr khc, ng thi thng bo cho ngn
hng i chiu xc minh li.
S sch s dng
S Nht k chung
S tin gi ngn hng
S ci tin gi ngn hng
Nht k thu,chi tin gi ngn hng
Cc s sch c lin quan khc nh: S Ci TK 331, s Ci TK 152..

Chng t s dng
Giy bo n
Giy bo c
y nhim thu
y nhim chi
Ti khon s dng
TK 112 - Tin gi ngn hng.Chi tit:

1121 - Tin Vit Nam
1122 - Ngoi t
1123 Vng bc, kim kh, qu
V mt s ti khon lin quan khc: TK 331, TK 131, 515, 635, 6428...V d:

Ngy 05/01/2012 rt tin gi Ngn hng Habubank v nhp qu tin mt s
tin 300.000.000

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
24
P307 G1. Khut Duy Tin- Q. Thanh XunH Ni
Khoa K Ton
Mu s: 02-TT
PHIU THU
Quyn s: 02
S: CT 3/02
TK ghi
S tin
1121
300.000.000
H tn ngi np tin: Trn Phng Chi

a ch: Phng k ton
L do np: Chi- Rt tin gi ngn hang Habubank v nhp qu tin mt
S tin: 300.000.000
Vit bng ch: Ba trm triu ng chn./.
Km theo:
Chng t gc
nhn s tin (Vit bng ch): Ba trm triu ng chn./.
Gim c
( k)
K ton trng
( k)

Lp: k ton B K55
Ngi np tin
( k)
Ngi lp phiu
( k)
Th qu
( k)
Bo co thc tp sn xut
Trng i Hc M a cht
25
Khoa K Ton
CNG TY CP XY LP IN H NI
P307 G1, Khut Duy Tin, Q. Thanh Xun, TP. H Ni
CHNG T K TON
H v tn: Cng ty in lc Min Bc
a ch:
Cng ty in lc Min Bc
STT
01
Ni dung

S CT6H
TK N TK C
Cng ty in lc Min Bc Thanh ton

Gi tr xy lp H 660 ngy 30.08.2010
huyn Kinh Mn,Kim Thanh, HD
Tng cng
1121
131
S tin
138.979.480
138.979.480
S tin bng ch: Mt trm ba mi tm triu,chn trm by mi chn nghn,bn trm

tm mi ng./.
Gim c

Lp: k ton B K55
K ton trng
Ngi lp phiu
Bo co thc tp sn xut
Trng i Hc M a cht
26
Khoa K Ton
CHNG T K TON
H v tn: Ngn hng Habubank
a ch:
CN Minh Khai - HN
STT
01

S CT15H
Ni dung
TK N TK C
NH Habubank _Thu ph b sung bo lnh

tm ng s11MK069
1121
S tin
144
4.214.478
Tng cng
4.214.478
S tin bng ch: Bn triu, hai trm mi tm nghn, bn trm by mi tm ng./.

Gim c
K ton trng
Ngi lp phiu
CHNG T K TON
H v tn: Cng ty TNHH cung cp TB xy lp cng trnh
Thi Bnh
a ch: Cng ty TNHH cung cp TB xy lp cng trnh

Thi Bnh
STT
01
02
Ni dung
Cng ty TNHH cung cp TB xy lp cng trnh
Thi Bnh
Cng ty TNHH cung cp TB xy lp cng trnh
Thi Bnh
S CT4H
TK N
TK C
S tin
331
6428
1121
1121
50.000.000
20.000
Tng cng
50.020.000
S tin bng ch: Nm mi triu, hai mi nghn ng chn./.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
27
Gim c
Khoa K Ton
K ton trng
Ngi lp phiu
CHNG T K TON
H v tn: Ngn hng Habubank
a ch:
CN Minh Khai - HN
STT
01

S CT18H
Ni dung
NH Habubank Thu mt phn gc vay H
050S1N1112510003 ca Cty XL H Ni
TK N
TK C
S tin
311
1121
1.000.000.000
Tng cng
1.000.000.000
S tin bng ch: Mt t ng chn./.

Gim c
K ton trng
Ngi lp phiu
P307 G1. Khut Duy Tin- Q. Thanh Xun- H Ni
S CI K TON
112- Tin gi ngn hng
01 Ngn hng Habubank
T ngy 01/01/2012
n ngy 31/12/2012
D u k
TK
257.698.960
Pht sinh trong k

N
Ly k t u nm
1111
2.711.100.000
12.675.000.000
2.711.100.000
12.675.000.000
1121
6.320.000.000
6.320.000.000
131
28.698.237.365
28.698.237.365

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
28
Khoa K Ton
1388
22.612.000
22.612.000
144
2.206.765.400
1.941.835.413
2.206.765.400
1.941.835.413
311
8.638.096.443
8.638.096.443
331
3.488.878.861
3.488.878.861
515
14.363.300
14.363.300
635
556.612.700
556.612.700
6428
Tng
128.346.037
128.346.037
33.653.078.065
33.748.769.454
33.653.078.065
33.748.769.454
162.007.571
D cui k
Ngi ghi s
(K.h tn)
K ton trng
(K. h tn)
Ngy thng nm
Gim c
(K.h tn. ng du)
2.2.1.4 Nguyn tc, phng php hch ton, x l chnh lch t gi:
Cc nghip v kinh t pht sinh bng ngoi t c quy i ra ng Vit Nam
theo t gi giao dch thc t ti thi im pht sinh nghip v. Ti thi im cui nm.
cc khon mc tin t c gc ngoi t c quy i theo t gi bnh qun lin ngn
hng do Ngn hng Nh nc Vit Nam cng b vo ngy kt thc nin k ton.
Chnh lch t gi ca cc nghip v kinh t pht sinh c ghi nhn vo thu nhp
hot ng ti chnh hoc chi ph ti chnh ca nm ti chnh tng ng.
Chch lch t gi thc t pht sinh trong k v chnh lch t gi giao dch do nh gi
li s d cc khon mc tin t ti thi im cui nm c kt chuyn vo DT hoc
chi ph ti chnh trong nm ti chnh. Li chnh lch t gi giao dch do nh gi li
cc s d ca cc ti khon c gc ngoi t ti kt thc nin khng c dng
phn phi li nhun.2.2.2 Hch ton k ton tin lng v cc khon trch theo lng:
2.2.2.1 Khi nim ngha, nhim v ca k ton lao ng tin lng.
2.2.2.1.1 Khi nim
Tin lng: L biu hin bng tin ca chi ph nhn cng m doanh nghip tr
cho ngi lao ng theo s lng, cht lng lao ng m h ng gp vo hot ng
sn xut kinh doanh to ra sn phm hoc hon thnh cc nhim v m doanh nghip
nh nc giao.
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
29
Khoa K Ton
Tin cng: L gi c hng ho sc lao ng m ngi s dng lao ng tr cho

ngi lao ng theo tho thun gia hai bn v s lng tin v khi lng cng vic.
Th lao: L khon tin m ngi s dng lao ng tr cho ngi lao ng v
ngi lao ng c thnh tch trong sn xut, trong cng tc, trong hon thnh nhim
v.
`
Tin n ca: L khon tin m ngi s dng lao ng tr cho ngi lao ng
n vo gia ca lm vic.
2.2.2.1.2 Nhim v ca k ton tin lng.
+ Ghi chp phn nh kp thi, chnh xc v s lng lao ng, thi gian lao
ng, kt qu lao ng ca tng ngi, tng b phn.
+ Tnh v phn b chnh xc tin lng v cc khon trch theo lng cho cc
i tng tnh gi thnh.
+ Thc hin y vic hch ton ban u v lao ng, tin lng theo ng
quy nh.
+ Lp bo co v lao ng, tin lng theo ng quy nh.
+ Lp bo co v lao dng v tin lng kp thi chnh xc.
+ Phn tch tnh hnh s dng qu tin lng, xy dng phng n tr lng
hp l nhm kch thch ngi lao ng nng cao nng sut , tit kim chi ph nng cao
cht lng sn phm.
+ Phn tch tnh hnh qun l, s dng lao ng c v s lng, thi gian, nng
sut, trn c s xut cc bin php thch hp nng cao hiu qu s dng lao
ng.
2.2.2.2 Qu tin lng v phng php tnh lng:
2.2.2.2.1. Qu tin lng:
Tng qu tin lng c xc nh trn c s ngun nhn cng d ton c xc
lp gia A v B, hoc t gi trng thu cc cng trnh.
i vi cng tc xy lp, sn xut cng nghip:
V = VKL + VBX + VQL
Trong :
V: L tng qu tin lng.
VKL: L qu lng trc tip sn xut( Lng khi lng) gm:
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
30
Khoa K Ton
1/ Nhn cng trc tip ( NCTT ) theo d ton hoc gi thu.

2/ Lng th iu khin my thi cng( MTC) = chi ph MTC x 9.5% (hoc
chi ph nhn cng cho tng loi my c th).
3/ Lng CN bc d, ng gi vt liu, trung chuyn vt liu
Tin lng = Gi tr vt liu (tr vt liu A cp) x13.5%
VBX : L lng tr cho cc ngy ngh theo ch quy nh: l , php,...
Qu lng b sung(ch ): VBX = T x Hcbbq x TLmin x K
T : L tng s CNV c trong k thc hin ca n v ( Hp ng lao ng do
Cng ty k).
Hcbbq: L h s lng cp bc bnh qun ca n v trong k thc hin.
TLmin: L mc lng ti thiu do Nh nc quy nh.
K: L t l quy nh cho tng loi cng vic.
Thi cng ng dy v trm: k = 11%
Sn xut khc: k = 9%
VQL: L qu lng ca b my qun l ton Cng ty.
VQL = NCTT x 22.5%
2.2.2.2.2. Phn chia qu tin lng:
Tng qu tin lng sau khi c Gim c Cng ty duyt c phn chia
nh sau:
1- Trch qu phng 3% 8% trong tin lng khi lng chi cho CN phi
ngh ch vic vi cc l do bt kh khng ca n v (khng do li ca NSL, cng
khng do li ca ngi lao ng).
2- Trch qu chi l, tt 2% 5% trong tin lng khi lng chi vo l tt
cho CNV.
3- Trch qu khen thng 2% trong tin lng khi lng Gim c Cng ty
thng cho cc c nhn, tp th vo cc dp cn khuyn khch ng vin CN lm vic
khn trng hon thnh mc tiu cng trnh, cng vic.
4- Phn cn li dng tr lng khon, lng thi gian, lng ch , cc loi
ph cp ... cho ngi lao ng.
Cng ty thc hin giao khon cho cc n v thng qua : D ton giao khon
hoc d ton u thu.
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
31
Khoa K Ton
Qu lng BMQL c xc nh theo t l sau:

- i vi BMQL Cng ty: VQL = NCTT x 15%
NCTT: L nhn cng khi lng trc tip thc hin ca ton Cng ty.
- i vi cc i (t) sn xut: VQL = NCTTv x 7.5 %
NCTTv : L nhn cng KLTT ca n v thc hin
Khi cn hon thnh cng trnh, cng vic theo tin yu cu ca Cng ty, cc
n v phi cn i LLL, nu thy cn phi c thm nhn lc th bo co Gim c
Cng ty v ch c php thu mn nhn cng hoc hp ng khon vic khi thc
hin theo cc quy nh sau:
Hp ng phi bo m cc nguyn tc theo yu cu ca php lut v chu
trch nhim trc php lut v cc chng t thu khon , thanh ton.
n gi thu khon do hai bn tha thun, nhng khng vt qu n gi tin
lng do Cng ty giao cho n v, hoc theo gi d ton.
Khi lng, n gi thu ngoi phi c cng khai trc tp th ngi lao
ng.
2.2.2.2.3. Cch tnh lng cho CBCNV:
Tr lng cho CN trc tip sn xut:
Lng thi gian: Tr cho nhng cng vic khng th giao khon c.
TLtgi
(Hcbi + Hpci) x TLmin
26
NCtgqi
Trong :
TLtgi: l tin lng thi gian ca ngi th i.
Hcbi: l h s lng cp bc ca ngi th i.
Hpci: l h s ph cp ca ngi th i.
NCtgqi: l tng s ngy cng tr lng thi gian qu ca ngi th i.
Lng ch :
Hcbi x TLmin
TLbxi
26
NCci
TLbxi: L tin lng b sung ca ngi th i c tr trong qu

Hcbi : :L h s lng cp bc ca ngi th i
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
32
Khoa K Ton
NCci: L tng s ngy cng tr lng ch trong qu ca ngi th i

Lng ch vic:
Tr cho nhng ngy phi ngh vic v thiu nguyn, nhin vt liu trn tuyn.
Nhng ngy phi ngh vic v khng gii phng c mt bng(C xc nhn ca c
quan c thm quyn hoc xc nhn ca cc phng ban cng ty v c Gim c
duyt)
Tin lng tr theo quy nh ti iu 62 B lut lao ng, nhng mc thp nht
cng khng di mc lng ti thiu do Nh nc quy nh.
Khon sn phm:
Gi tng s tin lng ca sn phm n v ( t, i ) l V.
- Tin lng tr chi vng 1 l V1
V1 = TLi + TLtn
Trong :
n: L tng s ngi ca n v ( t, i )
TLi: L tin lng ca ngi th i
TLtn: L tin lng thu ngoi ( nu c )
Lng vng 1(V1): c tnh tr nh cch tnh tr lng thi gian trn.
- Tin lng tr cho vng 2 l V2
Vng 2 ( V2 ): L phn tin lng cn li sau khi tr tin lng tr cho vng 1,
tr thu ngoi ( thng gi l nng sut). Phn tin lng ny c phn phi li cho
ngi lao ng theo ngy cng lm khon v h s phn hng thnh tch ( loi tr mc
lng theo cp bc c xp ).
V2 = V V1
TLspi
V2
n
(N
spi
xi
xK tti )
TLspi: L tin lng sn phm ca ngi th i.

n:
L tng s ngi ca n v.
Nspi: L ngy cng lm khon sn phm ca ngi th i.

Ktti: L h s phn hng thnh tch ( A, B,C ) ca ngi th i.
i: L im tnh lng khon ca ngi th i.
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
33
Khoa K Ton
Tr lng cho b my qun l:

Lng c tnh tr trong 2 vng.
Vng 1: c tnh tr theo h s lng cp bc, chc v v ph cp chc v cho
tng s ngy cng lm vic thc t theo ch , ngy hng lng ch theo quy
nh ca Nh nc,lng khuyn khch, lng kim nhim,lng lm thm gi, lm
thm vo cc ngy ngh cui tun, ngy ngh l ca CNVC ton c quan.
Tin lng cho gi lm thm, ngy lm thm c tr lng v ph cp theo ch
hin hnh.
S gi v ngy lm thm khng cng vo ngy cng lm vic theo ch tnh
phn phi lng theo HQSXKD.
Vng 2: Phn phi tin lng cn li sau khi tr i vng 1( chi lng theo
HQSXKD).
i = Ncti x Ktti
TLi
V2
n
(N
cti
xi xH p
xK tti )
Trong :
TLi: l tin lng c lnh vng 2 ca ngi th i
n: l tng s ngi ca n v chia lng.
Ncti: l s ngy cng lm vic thc t theo ch ca ngi th i.
Ktti: l im chc danh theo h s thnh tch ca ngi th i.
i : l im tnh lng vng 2 ca ngi th i.
Hp: l h s phn loi thnh tch ca Phng, Ban.
Bng 2: Bng quy nh im cho cc chc danh theo h s thnh tch.
STT
1
2
3
4
5
6
7
8
9
Chc danh
Gim c Cng ty
Ph Gim c Cng ty
TP Cng ty, TB ch huy cng trnh
Ph phng, ph Ban ch huy
Chuyn vin, k s
Cao ng, trung cp, ...
i trng, t trng SX
i ph, t ph SX, k thut
Cng nhn, b phn khc

Lp: k ton B K55
Loi A
100
90
75
65
60
50
100
80
70
Loi B
90
75
65
55
50
40
90
70
60
Loi C
80
65
55
45
40
30
80
60
50
Bo co thc tp sn xut
Trng i Hc M a cht
34
Khoa K Ton
Tiu chun h s thnh tch cho cc loi A, B,C cho cc c nhn:

phi khin trch. Hoc khng hon thnh cng vic c giao do cha ch ng,
tch cc trong cng vic.
2.2.4.3 Cc chng t s dng hch ton k ton:
Chng t s dng
-
Bng chm cng
Bng thanh ton tin lng
Bng thanh ton tin thu ngoi
Hp ng giao khon
Bin bn thanh l ( nghim thu) hp ng giao khon
Bng k trch np cc khon theo lng
Bng phn b tin lng v BHXH
S sch s dng
S chi tit, s tng hp, s ci TK 334
Ti khon s dng.
- TK 334 - Phi tr ngi lao ng.

- TK 642 Chi ph qun l doanh nghip.
- TK 338 Phi tr phi np khc.
- V mt s ti khon lin quan khc.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
35
Khoa K Ton
N V: CNG TY C PHN XY LP IN H NI
B phn: Phng ti chnh k ton
Mu s: 01a - LTL
(Ban hnh theo Q s 15/2006/Q BTC
BNG CHM CNG
Thng 03 nm 2012
Ngy trong thng
TT
H v tn
Chc
v 1
Quy ra cng
S
cng
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
hng
LSP
S
cng
hng
LTG
Hong Hu H
27
L nh Chung
KTT
26
Trn Phng Chi
KT
27
..
Tng
Ngi chm cng

(K, h tn)
K hiu chm cng:
Lng sn phm: SP
Lng thi gian: +
m, iu dng:

Lp: k ton B K55
Ph trch b phn
( K, h tn)
Thai sn: TS
Tai nn: T
Ngh php: P
Bo co thc tp sn xut
Ngi duyt
(K, h tn)
Ngh b:
NB
Ngh khng lng: KL
Ngng vic:
N
S
cng
hng
BHXH
S cng
NV,NV
hng
% lng
Trng i Hc M a cht
36
Khoa K Ton
PHNG TC KT
BNG THANH TON LNG B MY QUN L CNG TY QU 1 NM 2012
Lng c bn
S
TT
H v tn
Hong Hu H
Hong Hu Hnh
Chc v
H
s
Cng
Tin
Tin lng phn phi HQSXKD

H
s
CD
im
HQSX
Lng
/im
SX
Tng cng
Tr ng
Thanh
ton
T. Tin
Gim c
5.32
80
16.041.846
100
8.000
3171
25.365.702
41.407.549
39.960.000
1.447.549
PG
4.66
80
14.051.692
90
7.200
3171
22.829.132
36.880.824
20.850.000
16.030.824
L nh Chung
TP K ton
2.29
75
6.473.654
75
5.625
3171
17.835.259
24.308.913
19.000.000
5.308.913
Hong Ngc Ln
TP.TCHC
2.1
75
5.936.538
75
5.625
3171
17.835.259
23.771.798
16.400.000
7.371.798
Hong Ngc Linh
CB Tng Hp
3.57
74
9.957.554
60
4.440
3171
14.077.965
24.035.519
20.200.000
3.835.519
V Th Hu
Nhn Vin KT
1.8
73
4.952.769
60
4.380
3171
13.887.722
18.840.491
9.250.000
9.590.491
Cao Th Thm
1.8
28
1.899.692
60
1.680
3171
5.326.797
7.226.490
Phm Th Thng
Nhn Vin KT
NV Hnh
Chnh
1.8
29
1.967.538
60
1.740
3171
5.517.040
7.484.579
.......
............................
........
..........
Tng

Lp: k ton B K55
Bo co thc tp sn xut
7.226.490
1.500.000
5.984.579
K
nhn
Trng i Hc M a cht
Ngi chm cng
( k)

Lp: k ton B K55
37
Khoa K Ton
Ph trch b phn
( k)
Bo co thc tp sn xut
Gim c
( k)
Trng i Hc M a cht
38
Khoa K Ton
n v: Cng ty CPXL in H Ni
Mu s: 01 VT
a ch: 307G1- Khut Duy Tin- Thanh

Xun- H Ni
(Ban hnh theo Q s 15/2006/Q - BTC

ngy 26/03/2006 ca B trng BTC)
S CI K TON
TK 334: Phi tr cng nhn vin
T ngy: 01/01/2012
TK
141
622
6231
6421
Tng
n ngy: 31/12/2012
D u k: 119.657.531
Pht sinh trong k

N
C
10.942.795.000
0
0
8.579.368.757
0
26.342.077
0
2.680.721.221
10.942.795.000 11.286.432.055
Ly k t u nm
N
C
10.942.795.000
0
0 8.579.368.757
0
26.342.077
0 2.680.721.221
10.942.795.000 11.286.432.055
D cui k: 463.294.586
Ngy ... thng ... nm 2012
Ngi ghi s
K ton trng
Gim c
( k)
( k)
( k)
2.2.4.2. Hch ton cc khon trch theo lng:
Hin nay, cng ty thc hin ha ng qun l cc khon trch theo lng theo :
Cng vn s 3621/BHXH-THU ngy 7/12/2009.
Thng t s 04 /2009/TT-BLTBXH c hiu lc t ngy 1/1/2009 hng
dn thc hin mt s iu ca ngh nh s 127/2008/N-CP ngy 12/12/2008 ca
Chnh ph.
Ngh nh s 127/2008/N-CP ngy 12/12/2008.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
39
Khoa K Ton
n v: Cng ty C phn Xy Lp H Ni
B phn:
BNG K TRCH NP CC KHON THEO LNG
Qu 4 nm 2012
VT:
STT
S thng
Tng qu
trch
lng trch
BHXH,KPC
BHXH, BHYT,
BHYT,BHT
KPC, BHTN
N
BHXH,BHYT,BHTN
KPC
Trong
Tng s
Trch vo
chi ph
Tr vo
lng
Tng s
S phi np
cng on
cp trn
S c
li chi
ti n v
7
Thng 10
1
25.421.200
Thng 11
25.421.200
7.245.042
5.084.240
2.160.802
508.424
508.424
Thng 12
25.421.200
7.245.042
5.084.240
2.160.802
508.424
508.424
76.263.600
21.735.126
6.482.406 1.525.272
816.848
708.424
Tng
7.245.042
5.084.240
2.160.802
508.424
308.424
200.000
15.252.720
Ngy thng.nm.
Ngi lp bng
(K, h tn)

Lp: k ton B K55
K ton trng
(K, h tn)
Bo co thc tp sn xut
Gim c
(K, h tn)
Trng i Hc M a cht
40
Khoa K Ton
S lun chuyn chng t k ton tin lng

S : S lun chuyn chng t k ton tin lng
Cc b
phn,
phng
ban
Phiu
theo di
L,bn
g TH
phiu
theo di
L
K ton
tin
lng
Bng
chm
cng,
Bng
thanh
ton
lng
K ton
thanh
ton
Lp
phiu
chi v
hon
thin
chng
t
Th qu
Chi tr
lng,
hon
thin
chng
t
K ton
tin
lng
Lu
bo
qun
CT
Ghi s
k ton
Hng ngy, t trng hoc ngi c u quyn cn c vo tnh hnh thc t

ca b phn mnh lp phiu theo di lao ng, bng chm cng. Cui thng, t
trng v ngi ph trch b phn k vo bng chm cng, t trng v cng nhn
vin k vo phiu theo di lao ng v chuyn bng chm cng, phiu theo di lao
ng cng cc chng t lin quan nh giy xin ngh vic khng hng lng v b
phn k ton k ton tin hnh kim tra i chiu quy ra cng tnh lng.
Bng chm cng c lu ti phng k ton cng cc chng t c lin quan.
Sau khi nhn c bng chm cng v cc chng t c lin quan, k ton tnh ton
tin lng sau lp bng thanh ton tin lng cho ngi lao ng ti doanh nghip.
Bng thanh ton tin lng c lp hng thng. Cui mi thng cn c vo
cc chng t lin quan, k ton tin lng lp bng thanh ton tin lng chuyn cho
k ton trng sot xt sau trnh cho Gim c hoc ngi c u quyn k
duyt, chuyn cho k ton vn bng tin lp phiu chi v pht lng. Bng thanh ton
tin lng c lu ti phng k ton ca n v.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
41
Khoa K Ton
S ghi s k ton tin lng, cc khon trch theo lng

S : S ghi s k ton tin lng, cc khon trch theo lng
- Bng chm cng
- Bng thanh ton
lng.
- S chi tit Tk 334,

338
S nht k chung
S ci TK 334, TK 338
Bng tng hp chi

tit
Bng cn i s pht
sinh
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi cui thng hoc nh k.
Quan h i chiu kim tra.
2.2.2 Hch ton k ton TSC
2.2.2.1 Khi nim, c im v nhim v ca ti sn c nh
Khi nim: Ti sn c nh l ti sn tha mn ng thi 3 tiu chun sau:
-
Chc chn thu c li ch kinh t trong tng lai t vic s dng ti sn

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
42
Khoa K Ton
Thi gian s dng t 1 nm tr ln
Nguyn gi ti sn phi c xc nh mt cch ng tin cy v c gi tr t

10.000.000 ( mi triu ng) tr ln.
c im
Ti sn c nh trong doanh nghip l nhng t liu lao ng c gi tr ln thi
gian s dng di v c c im l:
-
Tham gia vo nhiu chu k sn xut.
Khi tham gia vo qu trnh sn xut kinh doanh, ti sn c nh b hao mn dn
v gi tr ca n c chuyn dch tng phn vo chi ph sn xut, kinh doanh.

-
Ti sn c nh gi nguyn c hnh thi vt cht ban u cho n lc h
hng.
Nhim v ca ti sn c nh
- Ghi chp, phn nh chnh xc, kp thi s lng, gi tr TSC hin c, tnh
hnh tng gim v hin trng TSC trong phm vi ton n v, cng nh ti tng b
phn s dng, cung cp thng tin cho kim tra, gim st thng xuyn vic bo qun,
gi gn TSC v k hoch u t mi cho ti sn c nh.
- Tnh ton v phn b chnh xc mc khu hao TSC vo chi ph sn xut kinh
doanh theo mc hao mn ca TSC v ch quy nh.
- Tham gia lp k hoch sa cha v d ton chi ph sa cha TSC, gim st
vic sa cha TSC v chi ph v cng vic sa cha.
- Tnh ton phn nh kp thi, chnh xc tnh hnh xy dng trang b thm, i
mi, nng cp hoc tho g bt h thng lm tng gim nguyn gi TSC.
- Hng dn, kim tra cc n v, cc b phn ph thuc trong cc doanh nghip
thc hin y ch ghi chp ban u v TSC, m cc s, th k ton cn thit v
hch ton TSC theo ch quy nh.
- Tham gia kim k nh gi li TSC theo quy nh ca nh nc v yu cu bo
qun vn, tin hnh phn tch tnh hnh trang b, huy ng, bo qun, s dng TSC ti
n v.
Bng thng k ti sn c nh ti Cng ty

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
43
Tn ti sn
Nguyn gi
B my tnh Sam sung
Khoa K Ton
Gi tr hao
mn ly k
Gi tr cn li
10 020 000
10 020 000
590 084 286
306 516 000
283 568 286
My photo Aficio 1045
10 600 000
6 183 329
4 416 671
iu ha
47 822 727
5 090 605
42 732 122
Notebook Lenovo G470
11 362 727
1 893 788
9 468 939
My nn kh AB300-550
13 400 000
13 000 000
Xe oto Huyndai 30S-
815 238 095
203 809 527
1438
My p thy lc 100 tn
124 761 905
72 777 776
51 984 129
Km p thy lc
15 000 000
11 041 663
3 958 337
My ti 5 tn
38 500 000
32 724 997
5 775 003
314 799 048
78 699 753
236 099 295
..................
.....................
2 609 980 606
1 117 278 191
......................
1 492 702 415
Xe t Civic 2.0L
Xe oto KIA CERATO

...............................
Tng
611 428 569
2.2.2.2 Cc chng t, ti khon, s sch cng ty s dng

Chng t s dng:
-
Ha n gi tr gia tng
Phiu chi
Bin bn nghim thu TSC
Bin bn bn giao TSC
Bin bn nh gi li TSC...
Ti khon s dng:
211 Ti sn c nh hu hnh
212 Ti sn c nh thu ti chnh
213 Ti sn c nh v hnh
214 Hao mn ti sn c nh
S sch s dng
-
S ci ti khon 211, 214;th TSC,bo co tnh hnh TSC

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
44
Khoa K Ton
2.2.2.3 Trnh t lun chuyn chng t, hch ton k ton ti sn c nh

Trnh t lun chuyn chng t tng TSCD
B
phn
s
dng
Gim
c
B
phn
mua
hng
Gim
c
B
phn
mua
hng
B
phn
s
dng
K
ton
TSC
Nhu
cu s
dng
TSC
Lu
chng
t
Giy
xut
mua
TSC

Lp: k ton B K55
Xem
xt k
duyt
Lin h
ly bo
gi
Duyt
gi
Bo co thc tp sn xut
Mua
TSC
ly H
Nhn
bn
giao
a SD
Nhp
s liu
vo
my
Trng i Hc M a cht
45
Khoa K Ton
Khi c pht sinh nhu cu cn s dng TSC phc v cho hot ng xy lp,
qun l, cc phng ban, cc b phn, lp giy yu cu trnh gim c k duyt. Nu
yu giy yu cu c k duyt s c chuyn n b phn mua hng. B phn mua
hng ly bo gi ri trnh gim c k duyt. B phn mua hng cn c vo mc gi
c gim c k duyt la chn nh cung cp ri tin hnh mua TSC c nh.
Nh cung cp vit ha n GTGT giao lin 2 (lin ) cho ngi mua, ngi mua
kim tra cht lng, k thut ca TSC sau 2 bn tin hnh lp bin bn giao nhn
TSC v giao TSC. Ton b chng t bao gm giy xut, bng bo gi, ha n
GTGT mua TSC, bin bn giao nhn TSC v mt s chng t khc c lin quan
c chuyn n phng k ton. K ton vt t v tiu th c giao nhim v theo
di tnh hnh bin ng ca TSC hu hnh s c trch nhim hch ton vo phn
mm k ton, tin hnh tnh khu hao theo phng php ng thng v phn b cho
tng thng, cui cng ton b chng t c a vo lu tr v bo qun.
S liu thc t minh ha : Ngy 01/01/2010 cng ty mua t KIA CERATO tr gi
314.799.048

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
46
Khoa K Ton
Mu s: 01 GTKT-3LL
EY/2010B
HA N
GI TR GIA TNG
0783246
Lin 2: Giao cho khch hng

n v bn hng: CNG TY C PHN U T PHT TRIN K THUT
CNG NGH V THNG MI HNG PHT
a ch:132 Nguyn Tam Trinh Yn S - Hong Mai- H Ni.
S ti khon:
in thoi: 04 36452704
MST: 0101739573
H tn ngi mua hng: NguynVn Nam

Tn n v: Cng ty C phn Xy lp in H Ni
a ch: P 307 G1 Khut Duy Tin - Thanh Xun - H Ni
S ti khon:
Hnh thc thanh ton: CK
MST: 0101632848
STT Tn hng ha dch v
01
t KIA CERATO
n v
tnh
Ci
S ln
Cng tin hang

Tin thu GTGT:
01
Thnh tin
n gi
314 799 048 314 799 048
314 799 048

31 479 905
346 278 953
Thu sut GTGT: 10%

Tng cng tin thanh ton
S tin vit bng ch: Ba trm bn mi su triu hai trm by mi tm nghn chn
trm nm mi ba ng./.
Ngi mua hng
Ngi bn hng
Th trng n v
(K, ghi r h tn)
(K, ghi r h tn)
(K, ghi r h tn)
(Cn kim tra, i chiu khi lp, giao, nhn ha n)

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
47
Khoa K Ton
Biu : Ha n gi tr gia tng lin 2

Mu th kho:
P307 G1,Khut Duy Tin Q.Thanh Xun,TP.H Ni
TH TI SN
M ti sn : 004
Tn ti sn: Xe t KIA CERATO
Loi ti sn: Phng tin vn ti
B phn QL : i xy lp
Ngy nhp: 31/12/2011
Nm s dng: 01/01/2010
Quy cch:
Ngy thanh l: / /
Ghi n TK : 6274
Mc KH thng: 3.279.156
Nguyn gi: 314.799.048
Gi tr cn li: 196.749.423
Ngy, thng
Tng gi tr ti sn
Gim gi tr ti sn
Ngy....thng .... nm.......

Ngi ghi s

Lp: k ton B K55
K ton trng
Gim c
Bo co thc tp sn xut
Trng i Hc M a cht
48
Khoa K Ton
K ton gim TSC

S : Trnh t lun chuyn chng t gim TSC
B
phn
s
dng
Gim
c
B
phn
s
dng
K
ton
Nghip
v thanh
l,
nhng
bn
TSC
Lu
tr,
bo
qun
chng
t
Giy
ngh
thanh
l, NB
Xt
duyt
Bin
bn
thanh
l,
NB
Ghi
gim
TSC
Khi TSC dng cho hot ng sn xut kinh doanh c bn hay thanh l, nguyn
gi v hao mn lu k c xo s v bt k cc khon l, li no pht sinh vic thanh
l u c tnh vo bo co kt qu hot ng kinh doanh trong k.
Khi TSC ht thi gian s dng, khng cn p ng c cng ngh k thut
hoc doanh nghip khng cn nhu cu s dng, b phn, phng ban s dng lp giy
ngh thanh l, nhng bn TSC trnh ln gim c k duyt. Sau khi c s ph
duyt, b phn s dng tin hnh thanh l nhng bn TSC, lp bin bn thanh l,
nhng bn v lp ho n GTGT u ra cho ngi mua. Khi kt thc qu trnh thanh
l, nhng bn cc chng t pht sinh c chuyn cho phng k ton, k ton c
nhim v nhp vo phn mm my tnh nghip v gim TSC sau lu gi v bo
qun cc chng t .
Hch ton khu hao ti sn c nh

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
49
Khoa K Ton
Trong qu trnh s dng TSC b hao mn dn v gi tr v hin vt, phn gi

tr hao mn c chuyn dch vo gi tr sn phm lm ra di hnh thc trch khu
hao.
+ Khu hao TSC l biu hin bng tin ca ca phn gi tr TSC hao mn.
+ Hao mn TSC l hin tng khch quan lm gim gi tr v gi tr s dng ca
TSC, cn mc ch tnh khu hao TSC l bin php ch quan nhm thu hi vn
u t ti to li TSC khi n b h hng hoc ht thi hn s dng c ch.
Hin nay c hai loi hao mn: Hao mn hu hnh v hao mn v hnh
+ Hao mn hu hnh l s hao mn vt l trong qu trnh s dng do b c st, b
n mn, b h hng tng b phn.
+ Hao mn v hnh: L s gim gi tr ca TSC do tin b khoa hc k thut. Do
TSC b li thi v mt k thut - cn gi l hao mn v kinh t ca mi TSC,
ngi s dng phi tnh c tnh cht v qu trnh xy ra hao mn TSC c
nhng quy nh khu hao thch hp nhm thu hi vn u t trc khi TSC b
thanh l.
- Hin nay, Cng ty ang p dng phng php tnh khu hao theo ng thng,
cn c theo quyt nh s 15 ca B Ti chnh ban hnh ngy 14/09/2006/ Q- BTC.
- TK s dng: TK 214- Hao mn TSC.
Bng phn b khu hao ti sn c nh:

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
50
Khoa K Ton
Cng ty C phn xy lp in H Ni
P.307G1, Khut Duy Tin_Q.Thanh Xun_H Ni
Bng khu hao ti sn c nh

Nm 2012
Tn ti sn
Ngy a
vo SD
S nm
khu hao
Nguyn gi
Gi tr cn li
nm 2012
S tin khu hao

nm 2012
Hao mn ly
k nm 2012
TK ghi n
My mc thit b
My ti 5.5 tn
7/1/2007
60,000,000
7,000,000
60,000,000
6234
My ti 5 tn LD
11/1/2007
55,000,000
6,874,997
9,166,668
48,125,003
6234
My pht B 10kw
5/31/2010
13,590,000
1,887,500
4,530,000
11,702,500
6234
..
769,309,178
..
278,692,980
.
76,511,370
.
490,616,198
Tng My mc thit b
Phng tin vn ti
Xe t Civic 2.0L
4/1/2007
590,084,286
218,003,370
65,564,916
372,080,916
6424
Xe my Yamaha 30S-7256
2/1/2009
27,137,273
9,422,654
4,522,884
17,714,619
6424
Xe t Huyndai 30S -1438
7/1/2009
10
815,238,095
529,904,757
81,523,812
285,333,339
6274
Xe t KIA CERATO
1/1/2010
314,799,048
196,749,423
39,349,872
118,049,625
6274
3,018,322,338
.
954,080,204
281,751,744
883,968,758
..
Tng Phng tin vn ti

Lp: k ton B K55
..
Bo co thc tp sn xut
Trng i Hc M a cht
51
Khoa K Ton
Thit b dng c qun l

B bn gh s pha
2/1/2008
10,500,000
218,750
10,500,000
6424
My pht Aficio 1045
9/1/2009
10,600,000
1,766,675
2,649,996
8,833,325
6424
in thoi Iphone 3GS 16G
4/1/2010
12,363,636
1,373,744
4,121,208
10,989,892
6424
Tng Thit b dng c

qun l
Tng cng
365,975,454
173,811,343
96,366,119
192,164,111
4,153,606,970
1,406,584,527
454,629,233
1,566,749,067
Ngy thng ..nm ..

Ngi ghi s

Lp: k ton B K55
K ton
trng
Bo co thc tp sn xut
Gim c
Trng i Hc M a cht
52
Khoa K Ton
S ghi s k ton Ti sn c nh.

- Ha n GTGT
- Bin bn giao nhn
TSCD
-Bng tnh v phn
b khu hao
- S chi tit.
- Th TSCD
S nht k chung
Bng tng hp chi

tit
S ci TK 211, TK 241
Bng cn i s pht
sinh
Bo co ti chnh
Ghi ch:
Ghi hng ngy

2.2.4 Hch ton k ton nguyn vt liu v cng c dng c ti cng ty c phn
xy lp in H Ni
2.2.4.1 c im ca nguyn vt liu, cng c dng c
c im ca nguyn vt liu
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
53
Khoa K Ton
+ c mua sm bng vn lu ng.

+ Ch tham gia vo mt chu k sn xut kinh doanh nht nh. Sau chu k sn
xut gi tr c bo tn v chuyn dch ton b vo sn phm.
+ Vt liu c hnh thnh t nhiu ngun khc nhau: mua ngoi, t sn xut,
nhn gp vn lin doanh
c im ca cng c dng c
+ Tham gia vo nhiu chu k sn xut kinh doanh, khi s dng b hao mn dn,
khi b h hng c th sa cha, hng hn c th thu hi ph liu, sau mi chu k sn
xut gi tr chuyn dch dn vo gi tr sn phm.
+ c mua bng vn lu ng, bo qun kho nh bo qun vt liu.
+ Cng c dng c s dng trong cc doanh nghip phc v cho hot ng
sn xut kinh doanh, hot ng bn hng v hot ng qun l doanh nghip. N c
hnh thnh t nhiu ngun khc nhau: mua ngoi, t sn xut, nhn vn gp
2.2.3.2 Nhim v ca hch ton nguyn vt liu, cng c dng c
Khi tin hnh cng tc k ton NVL trong doanh nghip sn xut k ton cn
thit phi thc hin cc nhim v sau:
- Thc hin vic nh gi phn loi vt liu ph hp vi nguyn tc, yu cu qun l
thng nht ca Nh nc v yu cu qun tr ca doanh nghip.
- T chc h thng chng t, ti khon k ton tng hp vi phng php k ton
hng tn kho p dng trong Doanh nghip ghi chp, phn loi tng hp s liu v
tnh hnh hin c v s bin ng tng gim ca vt liu trong qu trnh hot ng sn
xut kinh doanh, cung cp s liu kp thi tng hp chi ph sn xut v tnh gi
thnh sn phm.
- Tham gia vo vic phn tch nh gi tnh hnh thc hin k hoch mua, d tr, tnh
hnh thanh ton vi ngi bn, ngi cung cp v tnh hnh s dng vt liu trong qu
trnh sn xut kinh doanh.
- Pht hin kp thi vt liu, cng c dng c tn ng, km phm cht c bin
php x l nhm hn ch thit hi mc thp nht.
- Phn b gi tr vt liu, cng c dng c s dng vo chi ph sn xut kinh doanh
trong k.
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
54
Khoa K Ton
2.2.3.3 Phn loi nguyn vt liu

Cn c vo ni dung kinh t
- Nguyn vt liu chnh: L i tng lao ng ch yu ca doanh nghip, l
nhng nguyn vt liu m khi tham gia vo qu trnh sn xut n cu thnh nn thc
th vt cht ca sn phm.
- Nguyn vt liu ph: L nhng vt liu khi tham gia vo qu trnh sn xut
kinh doanh n c th kt hp vi vt liu chnh lm tng cht lng sn phm, tng
gi tr s dng ca sn phm, hng ha.
- Nhin liu: L vt liu ph dng cung cp nhit lng hoc to ngun nng
lng cho qu trnh SXKD nh: xng, du,
- Ph tng thay th: L nhng chi tit my mc thit b m doanh nghip mua
v dng thay th trong sa cha khi my mc thit b, phng tin vn ti hng
nh: vng bi, vng m, xm lp
- Vt kt cu v thit b XDCB:
+ Thit b XDCB: L nhng thit b c s dng cho cng vic XDCB nh:
thit b v sinh, thit b thng gi, thit b truyn hi m, h thng thu li... m doanh
nghip mua v nhm mc ch u t cho xy dng c bn.
+ Vt kt cu: L nhng b phn ca sn phm XDCB m doanh nghip xy
dng t sn xut hoc mua ca doanh nghip khc lp vo cng trnh xy dng
nh: vt kt cu bng b tng c sn, kim loi c sn
- Ph liu: L cc loi vt liu mt ht hoc mt phn ln gi tr ph liu s
dng ban u, thu c trong qu trnh sn xut hay thanh l ti sn nh: st thp vn,
g vn, vi vn, gch ngi v
- Vt liu khc: l nhng vt liu khng nm trong nhng vt liu k trn nh:
bao b, vt ng gi
Cn c vo mc ch, cng dng
- Nguyn vt liu s dng cho nhu cu SXKD:
+ Nguyn vt liu dng trc tip cho sn xut ch to sn phm.
+ Nguyn vt liu dng cho qun l cc phn xng, dng cho b phn bn
hng, b phn qun l doanh nghip.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
55
Khoa K Ton
- Nguyn vt liu dng cho nhu cu khc: em gp vn lin doanh, em biu

tng, nhng bn.
Cn c vo ngun cung cp
- Nguyn vt liu nhp t bn ngoi:
+ Vt liu gp vn c phn.
+ Vt liu c biu tng.
+ Vt liu mua ngoi.
- Nguyn vt liu t ch: Do doanh nghip t sn xut.
Cn c theo danh im
- Nhm kim loi (en, mu).
- Nhm ha cht (cht n mn, cht n).
- Nhm tho mc ( g).
- Nhm thy tinh, snh s.
2.2.3.4 Phn loi cng c dng c
Phn loi theo ngun hnh thnh
- Cng c dng c mua ngoi.
- Cng c dng c t ch.
- Cng c dng c thu ngoi gia cng ch bin.
- Cng c dng c c biu tng
Theo mc ch v ni s dng
- Dng c dng trc tip cho sn xut kinh doanh: Dng c g lp, dng c o
lng, dng c ct gt (dao tin, dao bo)
- Dng c chuyn dng ch to cc n t hng: M hnh, khun c
- Dng c thay th: Dng thay th nhng dng c d b bo mn.
- Dng c qun l: Bn, gh, t, my tnh, .
- Dng c bo h: Qun o, giy, m, gng tay
- Dng c khc: Bng in, chi qut nh
- Dng c dng cho tiu th hng ha, vt liu: Bao b, cn
Theo phng php phn b (theo gi tr v thi gian s dng)
- Loi phn b 1 ln.
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
56
Khoa K Ton
- Loi phn b 2 ln.

- Loi phn b nhiu ln
2.2.3.5 Hch ton nguyn vt liu, cng c dng c
Ti khon s dng
-
TK 152 Nguyn liu,vt liu
TK 153 Cng c, dng c
V mt s TK lin quan khc:111, 142, 242,331
Chng t, s sch s dng

-
Phiu nhp kho
Phiu xut kho
Ha n GTGT
Bin bn kim nghim vt t
S tng hp chi tit TK 152, 153, 242
V mt s s sch, chng t lin quan khc.
Phng php hch ton tng hp nguyn vt liu, cng c dng c.

Cng ty hch ton chi tit v tng hp nguyn vt liu, cng c dng c theo phng
php k khai thng xuyn.
2.2.3.6 Lun chuyn chng t k ton Vt liu, cng c dng c
S : Quy trnh lun chuyn chng t nhp kho nguyn vt liu
Phng
vt t
v my
B
phn
cung
ng vt
t
Hi
ng
kim
nghim
Phng
k ton
Th
kho
K ton
NVL
K
hoch
sn
xut
Ha
n
mua
hng
Bin
bn
kim
nghim
Phiu
nhp
kho
Nhp
kho
NVL
Ghi s,
lu tr,
bo
qun
CT

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
57
Khoa K Ton
Chng t v th tc nhp kho:

Quy trnh lun chuyn phiu nhp kho : Phng vt t v my c nhim v lp
k hoch sn xut, xy dng nh mc tiu hao NVL cho tng hp ng sn xut. Cn
c vo k hoch sn xut, phng vt t v my c cn b vt t i thu mua NVL. Khi
NVL v n cng ty, th kho cng hi ng kim nhp ca Cng ty tin hnh kim tra
v cht lng vt liu, s lng, quy cch, n gi vt liu, ngun mua v tin thc
hin hp ng ri lp Bin bn kim nghim. Sau , phng k ton lp Phiu nhp
kho chuyn cho th kho nhp NVL ri chuyn li cho k ton vt t ghi s v lu tr,
bo qun.
Mi phiu nhp kho c lp thnh 2 lin:
-
Mt lin c dng thanh ton.

Mt lin chuyn cho k ton NVL h ch ton sau lu tp h s chng t
gc phng k ton.
S : Quy trnh lun chuyn chng t xut kho nguyn vt liu
K
hoch
kinh t
Cc xc
nhn
G,
phng
vt t
v my
Phng
k ton
Th
kho
K ton
NVL
Phiu
yu cu
xut vt
t
Duyt
xut
kho
Phiu
xut
kho
NVL
Xut
kho
NVL
Ghi s,
lu tr,
bo
qun
CT

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
58
Khoa K Ton
Chng t v th tc xut kho

Quy trnh lun chuyn phiu xut kho: Khi c nhu cu s dng NVL, cc b
phn sn xut lp phiu yu cu xin xut vt t gi ln phng vt t v my. Phng vt
t v my xem xt k hoch sn xut v nh mc tiu hao NVL ca mi hp ng
duyt phiu yu cu xin xut vt t. Nu vt liu c gi tr ln th phi qua ban gim
c cng ty xt duyt. Nu l vt liu xut theo nh k th khng cn qua kim duyt
ca lnh o cng ty. Sau , phng k ton s lp Phiu xut kho chuyn cho th kho.
Th kho xut NVL, k phiu xut kho, chuyn cho k ton NVL ghi s, bo qun v
lu tr.
Mi phiu xut kho c lp thnh 2 lin:
- Mt lin giao cho ngi lnh NVL mang xung kho lnh NVL.
- Mt lin giao cho k ton NVL hch ton, sau lu tr v bo qun.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
59
Khoa K Ton
2.2.3.7 Ghi s k ton Vt liu, cng c dng c.

S ghi s k ton Nguyn vt liu.
- Phiu nhp kho
- Phi xut kho
- S chi tit nguyn

liu, vt liu.
- Th kho.
S nht k chung
S ci TK 152, TK 153
Bng tng hp chi

tit nguyn, liu vt
liu
Bng cn i s pht
sinh
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Mt s nghip v v s sch k ton nguyn vt liu ti Cng ty.

Ngy 15/03/2012 nhp kho, xut kho xi mng phc v cho cng trnh ti Xut
tuyn Z35kV Tin Trung Hi Dng

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
60
a ch: 307G1- Khut Duy Tin- Thanh XunH Ni
Khoa K Ton
Mu s: 01 GTGT 3LL
ngy 20/03/2006 ca b trng BTC)
HO N GI TR GIA TNG
Lin 2: Giao khch hng
RA/2011B
006745
n v bn: Cng ty C kh Vn Xun.

a ch: 15 Ph Din - Cu Din - T Lim - H Ni.
in thoi: ...............
MST: 0101214563
Ngi mua hng: L nh Chung

n v: Cng ty CPXL in HN
a ch: Thanh Xun - H Ni
S ti khon: 25110000223291 ti ngn hng T&PT Cu giy.
Hnh thc thanh ton: TM.
STT
Tn vt t,
MST: 0101003563
vt
S lng
n gi
Thnh tin
A
01
hng ho
B
Thp D6
C
Tn
1
0,328
2
15.900.000
1x2=3
02
Thp D8
Tn
0,777
15.900.000
Cng tin hng:

Thu sut thu GTGT 10%
5.215.200
12.354.300
17.569.500
Tin thu GTGT
1.756.950
Tng s tin thanh ton

19.326.450
S tin vit bng ch: Mi chn triu ba trm hai mi su nghn bn trm nm mi
ng chn.
Ngi mua hng
( k)
K ton trng
( k)
Th trng n v
( k)
Bin bn kim nghim vt t (Mu 03 VT).

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
61
a ch: 307G1- Khut Duy Tin- Thanh XunH Ni
Khoa K Ton
Mu s: 03 VT
ngy 26/03/2006 ca b trng BTC)
BIN BN KIM NGHIM VT T

Thng 01 nm 2012
- Cn c v ha n GTGT s 006745 ngy 12 thng 01 nm 2012
- Ban kim nghim gm:
STT
+ ng: Hong Hu Hnh
Chc v: PG - Trng ban.
+ ng:L nh Chung
Chc v: K ton trng - y vin.
+ B: Nguyn Th Phng
Chc v: Th kho.
Tn, nhn hiu,

quy cch, sn
phm hng ha
M
s
Phng
thc
kim
nghim
n v
tnh
S
lng
theo
chng
t
Kt qu kim
nghim
ng
quy
cch
Khng ng
quy cch
Ghi
ch
01
Thp D6
Tn
0,328
0,328
02
Thp D8
Tn
0,777
0,777
kin ca ban kim ngim: Qua kim tra thy s xi mng trn ng s lng, quy
cch cht lng ngh n v cho nhp kho.
Ngy12 thng 01 nm 2012
K ton trng
( k)

Lp: k ton B K55
Trng ban kim k

( k)
Gim c
( k)
Bo co thc tp sn xut
Trng i Hc M a cht
62
Xun- H Ni
Khoa K Ton
Mu s: 01 VT
S : 141-33
N: TK1521, TK 1331
C: TK 141
PHIU NHP KHO

- H tn ngi giao hng: Hong Hu Hnh.

- a ch: Cty XL H Ni
- l do nhp hng: Hnh - Nhp xut thng thp D6, D8 phc v Z35kV Tin Trung
Hi Dng
- Nhp ti kho:
S Lng
ST
T
Tn, nhn hiu,

quy cch, sn
phm hng ha
M
s
V
T
Theo
ha
n
1
01
Thp D6
Tn
02
Thp D8
Tn
Thc
nhp
n gi
Thnh tin
0,328
15.900.000
5.215.200
0,777
15.900.000
12.354.300
Cng
17.569.500
Thu VAT
1.756.950
Tng cng
19.326.450
S tin bng ch: Mi chn triu, ba trm hai mi su nghn, bn trm nm mi

ng./.
Ngi lp phiu
( k)
Ngi giao hng

( k)

Lp: k ton B K55
Th kho
( k)
K ton trng
( k)
Bo co thc tp sn xut
Trng i Hc M a cht
63
Xun- H Ni
Khoa K Ton
Mu s: 01 VT
PHIU XUT KHO

S : 1521-11
N: TK 6211
C: TK 1521
- H tn ngi giao hng: Nguyn Vn Tn
- a ch: Cty XL H Ni
- l do nhp hng: Hnh - Nhp xut thng thp D6, D8 phc v Z35kV Tin Trung
Hi Dng
- Nhp ti kho:
S Lng
ST
T
Tn, nhn hiu,

quy cch, sn
phm hng ha
M
s
V
T
Theo
ha
n
1
01
Thp D6
Tn
02
Thp D8
Tn
Thc
nhp
n gi
Thnh tin
0,328
15.900.000
5.215.200
0,777
15.900.000
12.354.300
Cng
17.569.500
S tin bng ch: Mi by triu, nm trm su mi chn nghn, nm trm ng

chn./.
Ngy12 thng 02 nm 2012
Ngi lp phiu
( k)
Ngi nhn hng

( k)
Th kho
( k)
Xun- H Ni
K ton trng
( k)
Gim c
( k)
Mu s: 01 VT
S CHI TIT TI KHON 1521

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
64
Khoa K Ton
T ngy 01/01/2012
D u k:
n ngy 31/12/2012
0
TK
Ngy
S CT
07/01/20
12
331-01
Hong - Nhp xut thng ct in b tng

phc v CT HA Cm Ging - Bnh Giang
331
108,828,193
07/01/20
12
1521-01
Hong - Nhp xut thng ct in b tng

phc v CT HA Cm Ging - Bnh Giang
6211
108,828,193
08/01/20
12
331-02
Chung-Xut nhp thng bulong tip a phc

v CT Bnh Giang,H Giang,Thi Th
331
30.521.660
08/01/20
12
1521-02
Chung-Xut nhp thng bulong tip a phc

v CT Bnh Giang,H Giang,Thi Th
6211
30.521.660
09/01/20
12
331-03
Tn - Nhp xut thng cp AL/XLPE phc

v Z35kV Tin Trung - Hi Dng
331
479,619,000
6211
479,619,000
141
17,569,500
6211
17,569,500
09/01/20
12
12/01/20
12
1521-03
141 -33
12/01/20
12
1521-11
31/12/20
12
331-83
31/12/20
12
1521116
Ni dung
Tn - Nhp xut thng cp AL/XLPE phc

v Z35kV Tin Trung - Hi Dng
Hnh - Nhp xut thng thp cun D6, D8
phc v Z35kV Tin Trung - Hi Dng
Hnh - Nhp xut thng thp cun D6, D8
phc v Z35kV Tin Trung - Hi Dng
..
Chung - Nhp xut thng bulong, tip a,

ct thp phc v CT An Khnh
331
3,716,284,440
Chung - Nhp xut thng bulong, tip a,

ct thp phc v CT An Khnh
6211
3,716,284,440
Tng
18.509.219.025 18.509.219.025
D cui k:

Ngi ghi s

Lp: k ton B K55
K ton trng
Gim c
Bo co thc tp sn xut
Trng i Hc M a cht
65
Khoa K Ton
P307 G1,Khut Duy Tin Q.Thanh Xun,TP.H Ni
S TNG HP CHI TIT TI KHON 1521
T ngy 01/01/2012
Tn cp
V
T
Thp
01 01 - Thp D8
D u k
n ngy 31/01/2012
Nhp trong k
Xut trong k
Tn cui k
S
lng
Thnh
tin
Tn
7.645
119.440.382
7.645
119.440.382
Tip a , X thp
11 01 - Tip a RS 2
Kg
8.925.300
8.925.300
Ct thp
18 01 - Ct thp NS-20B
Kg
29.551,03
694.449.205
29.551,03
694.449.205
........
..............
............
..
Tng cng
......
.....
0
SL nhp
Thnh tin
181.127,023
18.509.219.025
SL xut
.............
Thnh tin
...............
181.127,023 18.509.219.025
S lng
............
Thnh tin
..............
0

Ngi ghi s

Lp: k ton B K55
K ton trng
Bo co thc tp sn xut
Gim c
Trng i Hc M a cht
66
Khoa K Ton
Loi A: Hon thnh tt cng vic chuyn mn, nghip v theo chc danh, theo k
hoch c giao, ngoi ra cn gii quyt kp thi cc cng vic t xut theo yu cu
ca Gim c, ca cc Phng, Ban n v.
Loi B: Hon thnh cng vic c giao.
Loi C: Hon thnh cng vic nhng cn nhng sai st tuy cha n mc
2.2.5. Hch ton k ton chi ph sn xut kinh doanh v tnh gi thnh sn phm
2.2.5.1 Khi nim, phn loi chi ph sn xut kinh doanh
Khi nim
Chi ph sn xut kinh doanh l biu hin bng tin cc hao ph v lao ng sng
v lao ng vt ha m doanh nghip b ra c lin quan n hot ng sn xut
kinh doanh trong mt thi k nht nh.
Phn loi chi ph sn xut kinh doanh
- Phn loi chi ph sn xut theo cng dng ca chi ph
+ Chi ph nguyn vt liu trc tip: L chi ph nguyn vt liu chnh, nguyn vt
liu ph trc tip ch to sn phm.
+ Chi ph nhn cng trc tip: Bao gm cc khon tin lng, cc khon trch trn
lng, ph cp mang tnh cht lng ca cng nhn trc tip sn xut.
+ Chi ph sn xut chung: Bao gm ton b nhng chi ph lin quan ti hot ng
qun l phc v sn xut trong phm vi phn xng, t, i nh:
Chi ph nhn vin phn xng
Chi ph nguyn vt liu phn xng
Chi ph cng c, dng c
Chi ph dch v mua ngoi phn xng
Chi ph bng tin khc
- Phn loi chi ph theo ni dung ca chi ph
+ Chi ph nguyn vt liu: Bao gm ton b chi ph nguyn vt liu pht sinh trong
qu trnh sn xut kinh doanh.
+ Chi ph nhn cng: Bao gm ton b cc khon tin lng, tin thng, cc
khon trch trn lng vo chi ph SXKD trong k phc v cho qu trnh sn xut.
+ Chi ph khu hao TSC: L gi tr hao mn ti sn c nh c s dng trong
sn xut ca doanh nghip.
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
67
Khoa K Ton
+ Chi ph dch v mua ngoi.

+ Chi ph khc bng tin.
- Phn loi chi ph theo mi quan h vi sn lng sn xut
+ Chi ph bt bin (Chi ph c nh): L nhng chi ph m tng s khng thay i
khi c s thay i v mc hot ng ca n v.
+ Chi ph kh bin (Chi ph bin i): L nhng chi ph thay i t l vi mc
hot ng ca n v.
- Phn loi chi ph theo mi quan h vi li nhun
+ Chi ph thi k: L chi ph khi pht sinh n lm gim li nhun kinh doanh trong
k ca doanh nghip bao gm chi ph bn hng v chi ph qun l doanh nghip.
+ Chi ph sn phm: L cc khon chi ph khi pht sinh to thnh gi tr ca vt t,
ti sn hoc ca thnh phm v n c coi l mt loi ti sn lu ng ca doanh
nghip v ch tr thnh ph tn khi hng ha, sn phm c tiu th.
- Phn loi chi ph theo i tng v phng php tp hp chi ph
+ Chi ph trc tip: L nhng khon chi ph pht sinh n tp hp trc tip cho mt
i tng tp hp chi ph.
+ Chi ph gin tip: L loi chi ph lin quan n nhiu i tng do ngi ta
phi tp hp chung sau phi tin hnh phn b theo nhng tiu thc thch hp.
2.2.5.2 Khi nim v phn loi gi thnh sn phm
Khi nim gi thnh sn phm
Gi thnh sn phm l biu hin bng tin cc chi ph tnh cho mt khi lng
sn phm nht nh hon thnh.
Gi thnh sn phm l mt ch tiu kinh t tng hp phn nh kt qu ca vic
s dng ti sn, vt t, lao ng v tin vn trong qu trnh SXKD. Gi thnh cn l
cn c quan trng nh gi bn v xc nh hiu qu kinh t ca hot ng SXKD.
Phn loi gi thnh sn phm
-
Gi thnh k hoch: L gi thnh c tnh trn c s chi ph sn xut k hoch

v sn lng k hoch. Gi thnh k hoch do phng k hoch lp
Gi thnh k hoch =

Lp: k ton B K55
Tng chi ph sn xut k hoch

Tng sn lng k hoch
Bo co thc tp sn xut
Trng i Hc M a cht
68
Khoa K Ton
- Gi thnh nh mc: L gi thnh c xy dng trn c s nh mc kinh t k

thut hin hnh v ch tnh cho mt n v sn phm.
- Gi thnh thc t: L gi thnh sn phm do k ton tnh ton da trn chi ph
sn xut thc t v sn lng thc t c xc nh.
Gi thnh thc t l cn c phn tch tnh hnh thc hin k hoch v xc nh
kt qu thc t.
2.2.5.3 i tng hch ton chi ph v i tng tnh gi thnh
i tng tp hp chi ph: L phm vi v gii hn tp hp chi ph sn xut
theo cc phm vi v gii hn .
i tng tnh gi thnh: L cc loi sn phm, cng vic, lao v m doanh
nghip sn xut hon thnh i hi phi tnh tng gi thnh v gi thnh n v.
2.2.5.4 Phng php hch ton chi ph ti cng ty
Cng ty tp hp chi ph sn xut theo phng php k khai thng xuyn.
Tp hp chi ph nguyn vt liu trc tip
Chi ph nguyn vt liu trc tip l cc chi ph v nguyn vt liu chnh, vt liu
ph, nhin liu s dng trc tip cho vic sn xut.
Vic tp hp chi ph nguyn vt liu trc tip vo i tng tnh gi thnh theo hai
phng php:
- Phng php ghi trc tip:
+ iu kin p dng: Trong trng hp chi ph sn xut thc t pht sinh ch lin
quan duy nht n mt i tng tp hp chi ph.
+ Ni dung: Cn c vo chi ph sn xut thc t pht sinh kt chuyn ton b cho
i tng chu chi ph sn xut.
- Phng php ghi gin tip:
+ iu kin p dng: Trong trng hp chi ph sn xut thc t pht sinh lin quan
t nht hai i tng tp hp chi ph.
+ Ni dung:
Xc nh tng chi ph sn xut cn phn b
Xc nh h s phn b
Xc nh chi ph sn xut phn b cho tng i tng
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
Cng thc:
69
Khoa K Ton
C
H=
T
Trong :
C: Tng chi ph nguyn vt liu
T: Tng tiu thc phn b
H: H s phn b
- Chng t s dng:
+ Phiu xut kho nguyn vt liu, cng c dng c
+ Bng phn b nguyn vt liu, cng c dng c,..
- Ti khon s dng:
TK 621 Chi ph nguyn vt liu trc tip: Phn nh chi ph nguyn vt liu s
dng trc tip cho vic ch to sn phm, lao v, dch v.
K ton chi ph nhn cng trc tip
Chi ph nhn cng trc tip l nhng khon tin phi tr cho cng nhn sn xut
trc tip.
Ti khon s dng: TK 622 Chi ph nhn cng trc tip: Phn nh chi ph nhn
cng trc tip c tp hp v phn b trong k.
K ton chi ph sn xut chung
Chi ph sn xut chung l nhng khon chi ph lin quan n qu trnh sn xut
trong phm vi phn xng.
Ti khon s dng: TK 627 Chi ph sn xut chung: Phn nh nhng chi ph
qun l phc v cho qu trnh sn xut trong phm vi phn xng hoc t, i.
S sch k ton s dng hch ton k ton gi thnh

- S chi tit
- S tng hp chi tit
- S ci cc ti khon
- V mt s s sch lin quan khc

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
70
Khoa K Ton
P307 G1, Khut Duy Tin - Qun Thanh Xun,TP H Ni
n ngy 31/12/2012
T ngy 01/01/2012
M s
024
024
Tn cp
D u k
N
Pht sinh trong k

C
01
Z110KV Phc in Hi Dng G2

Vt liu
Tng cng
026
026
01
Ci to LHA Cm Ging Bnh Giang

Vt liu
Tng cng
036
036
01
Xut tuyn Z35kV Tin Trung

Vt liu
Tng cng
040
040
01
Z220kV H Giang Tuyn Quang

Vt liu
Tng cng
.
Tng cng
..
.
0
164.519.038
164.519.038
164.519.038
164.519.038
1.021.819.209
1.021.819.209
1.021.819.209
1.021.819.209
4.264.228.204
4.264.228.204
4.264.228.204
4.264.228.204
1.422.381.317
1.422.381.317
1.422.381.317
1.422.381.317
20.743.177.523
20.743.177.523
D cui k
N
0
.
K ton trng
Gim c
( k)
( k)
( k)
Bo co thc tp sn xut
..
Ngi ghi s

Lp: k ton B K55
Trng i Hc M a cht
71
Khoa K Ton
n ngy 31/12/2012
T ngy 01/01/2012
M s
024
024
Tn cp
D u k
N
Pht sinh trong k

C
02

Nhn cng
Tng cng
026
026
02
Tng cng
036
036
02
Ci to LHA Cm Ging Bnh

Giang
Nhn cng
Giang
Nhn cng
Tng cng
040
040
02

Nhn cng
Tng cng
.
Tng cng
..
.
0
497.883.168
497.883.168
497.883.168
497.883.168
1.142.828.627
1.142.828.627
1.142.828.627
1.142.828.627
1.500.541.948
1.500.541.948
1.500.541.948
1.500.541.948
1.121.333.214
1.121.333.214
1.121.333.214
1.121.333.214
D cui k
37.116.363.490
37.116.363.490
Gim c
( k)
( k)
( k)
Bo co thc tp sn xut
0
.
K ton trng

Lp: k ton B K55
..
Ngi ghi s
Cng ty c phn xy lp in H Ni
Trng i Hc M a cht
72
Khoa K Ton
P.307 G1 Thanh Xun - H Ni

GI THNH PHN XNG
T ngy 01/01/2012
n ngy 31/12/2012
Chi ph pht sinh trong k
i tng tp hp chi ph
D u k
Vt liu
Nhn Cng
My thi cng
CF trc tip khc
Chi ph chung
731.851.373
975.641.110
11.980.989
300.704.285
Xut tuyn z35kV Tin Trung
2.020.177.757
Vt liu
Nhn cng
My thi cng
CF trc tip khc
Chi ph chung
751.803.413
301.443.954
6.208.936
134.521.631

Giang
Tng cng
Trong :
Tng chi ph thc t
Nguyn vt liu
Nhn cng trc

tip
4.685.739.102
0
0
0
1.500.541.948
0
0
4.685.739.102
0
0

Lp: k ton B K55
5.417.590.475
2.476.183.058
22.969.965
456.166.066
95.063.810
8.467.973.374
70.944.905
216.640.887
0
0
0
1.702.677.717
1.227.631.694
13.106.227
165.663.943
47.866.271
6.897.291
287.585.792
3.156.945.852
..
..
..
6.651.864.662
81.048.785.835
10.988.976
1.500.541.948
250.525.591
10.988.976
1.021.819.209
0
0
0
1.142.828.627
0
0
1.193.977.934
1.021.819.209
1.142.828.627
..
8.642.812.738
20.743.177.523
37.116.363.490
0
0
31.142.312
47.866.271
79.008.583
20.950.351.550
0
6.897.291
0
247.945.196
81.048.785.835
K ton trng
Bo co thc tp sn xut
Tng gi thnh
0
0
0
0
0
155.461.781
95.063.810
Ngy
Ngi ghi s
D dang CK
Chi ph
khc
Chi ph PX
thng
nm 2012
Gim c
Trng i Hc M a cht
73
Khoa K Ton
T ngy 01/01/2012
M s
024
024
01
024
02
024
03
024
04
024
05
Tng cng
026
026
01
026
02
026
03
026
04
026
05
Tng cng
036
036
01
036
02
036
03
036
04
036
05
Tng cng
040
040
01
040
02
040
03
040
04
040
05
Tn cp
Vt liu
Nhn cng
My thi cng
CF trc tip khc
Chi ph chung
Vt liu
Nhn cng
My thi cng
CF trc tip khc
Chi ph chung
Vt liu
Nhn cng
My thi cng
CF trc tip khc
Chi ph chung
Vt liu
Nhn cng
My thi cng
CF trc tip khc
Chi ph chung

Lp: k ton B K55

n ngy 31/12/2012
D u k
Pht sinh trong k
N
C
N
C
D cui k
N
799.143.881
276.168.676
9.014.968
13.200.013
0
1.097.527.538
0
0
0
0
0
0
164.519.038
497.883.168
3.197.287
28.767.417
20.853.355
715.220.265
237.209.823
309.620.738
3.663.677
14.688.600
6.256.007
571.438.845
726.453.096
464.431.106
8.548.578
27.278.830
14.597.348
1.241.308.958
0
0
0
0
0
0
751.803.413
301.443.954
6.208.936
134.521.631
0
1.193.977.934
0
0
0
0
0
0
1.021.819.209
1.142.828.627
6.897.291
31.142.312
47.866.271
2.250.553.710
1.702.677.717
1.227.631.694
13.106.227
165.663.943
47.866.271
3.156.945.852
70.944.905
216.640.887
0
0
0
287.585.792
0
0
0
0
0
0
731.851.373
975.641.110
11.980.989
300.704.285
2.020.177.757
0
0
0
0
0
0
4.264.228.204
1.500.541.948
10.285.938
150.105.072
95.063.810
6.202.224.972
4.996.079.577
2.476.183.058
22.266.927
450.809.357
95.063.810
8.040.402.729
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1.422.381.317
1.121.333.214
147.134.604
49.878.449
242.547.477
1.422.381.317
1.121.333.214
147.134.604
49.878.449
242.547.477
0
0
0
0
0
0
0
0
0
0
Bo co thc tp sn xut
Trng i Hc M a cht
Tng cng

..
Tng cng
Ngi ghi s
( k)

Lp: k ton B K55
74
Khoa K Ton
0
.
8.642.812.738
0
..
0
2.983.275.061
2.983.275.061
.
79.057.837.759
..
81.048.785.835
6.651.864.662
K ton trng
( k)
Bo co thc tp sn xut
Gim c
( k)
Trng i Hc M a cht
75
Khoa K Ton
2.2.6 Hch ton cc nghip v u t v d phng

Hin nay cng ty cha thc hin cc nghip v u t chng khon. gp vn lin
doanh.
Phng php lp d phng:
Lp d phng gim gi hng tn kho: S d phng c lp vo thi im cui
nm l s chnh lch gia gi gc ca hng tn kho ln hn gi tr thun c th thc
hin c. Gi tr thun c th thc hin c l gi bn c tnh ca hng tn kho
trong k sn xut kinh doanh bnh thng tr chi ph c tnh hon thnh sn phm
v chi ph c tnh cn thit cho vic tiu th chng.
Lp d phng phi thu kh i: L d phng phn gi tr b tn tht ca cc khon
n phi thu qu hn thanh ton. n phi thu cha qu hn nhng c th khng i
c do khch n khng c kh nng thanh ton. iu kin lp d phng theo hng
dn ti Thng t s 228/2009/TT-BTC ngy 07/02/2009 ca BTC ban hnh
2.2.7 Hch ton kt qu kinh doanh v phn phi kt qu kinh doanh
2.2.7.1 Cch xc nh kt qu kinh doanh
- Kt qu hot ng kinh doanh l kt qu cui cng ca hot ng sn xut kinh
doanh thng thng v cc hot ng khc ca doanh nghip trong mt thi k nht
nh. biu hin bng s tin li hay l.
- Kt qu hot ng kinh doanh ca doanh nghip bao gm kt qu hot ng kinh
doanh thng thng v kt qu hot ng khc.
+ Kt qu hot ng kinh doanh thng thng l kt qu t nhng hot ng
to ra doanh thu ca doanh nghip, y l hot ng bn hng, cung cp dch v v
hot ng ti chnh.
+ Kt qu hot ng khc l kt qu c tnh bng chnh lch gia thu nhp
thun khc v chi ph khc.
-
Cng thc xc nh:
Li (l) t hot
ng kinh doanh
DT thun v bn
=
hng v cung cp
thng thng
Gi vn
-
dch v
-
Chi ph hot ng

Lp: k ton B K55
ca
Doanh thu
+
hng bn
-
hot ng
ti chnh
Chi ph BH, QLDN

Bo co thc tp sn xut
Trng i Hc M a cht
76
Khoa K Ton
tnh cho hng tiu
ti chnh
th trong k
Trong :
DT thun
v tiu th
sn phm
DT tiu
=
th
Chit
-
sn phm
khu
TM
Gim gi
-
hng
Hng
-
bn
bn b
tr li
Kt qu hot ng khc = Thu nhp thun khc Chi ph khc

2.2.8 Hch ton k ton n phi tr. ngun vn ch s hu
2.2.8.1 Hch ton tin vay v cc khon n ngn hn:
TK s dng: TK 331 Phi tr ngi bn. v mt s TK lin quan khc.
Chng t, s sch s dng: H GTGT, Phiu chi, s tng hp TK 331, s chi
tit TK 331.
2.2.8.2 K ton vn ch s hu
Khi nim: Vn ch s hu l s vn ca cc ch s hu, cc nh u t gp
vn v doanh nghip khng phi cam kt thanh ton v do vy vn ch s hu khng
phi l mt khon n.
Nguyn tc k ton vn ch s hu
- Doanh nghip c quyn ch ng s dng cc loi vn ch s hu hin c
theo ch hin hnh nhng phi hch ton rnh mch, r rng tng ngun vn, tng
ngun hnh thnh, tng i tng gp vn.
- Ngun vn ch s hu c dng hnh thnh cc ti sn ca doanh nghip
ni chung ch khng phi cho mt s ti sn c th no.
- Vic chuyn dch t vn ch s hu ny sang vn ch s hu khc phi theo
ng ch v cc th tc cn thit.
- Trng hp doanh nghip b gii th hoc ph sn, cc ch s hu (n v. t
chc. c nhn gp vn) ch c nhn phn gi tr cn li theo t l vn gp sau khi
thanh ton ht cc khon n phi tr.
K ton ngun vn kinh doanh
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
77
Khoa K Ton
- Ti khon s dng: TK 411 Ngun vn kinh doanh: Phn nh tnh hnh tng.
gim ngun vn kinh doanh trong k ca cng ty.
- S sch, chng t s dng: S chi tit ti khon 411, s tng hp TK 411, s ci
....
2.2.9 Bo co k ton ti chnh
2.2.9.1 Khi nim bo co ti chnh
Bo co ti chnh l phng php tng hp s liu t cc s k ton theo cc
ch tiu kinh t ti chnh tng hp, phn nh c h thng tnh hnh ti sn, ngun hnh
thnh ti sn ca doanh nghip, tnh hnh v hiu qu sn xut kinh doanh, tnh hnh
lu chuyn tin t v tnh qun l, s dng vn ca doanh nghip trong mt thi k
nht nh vo mt h thng mu quy nh thng nht.
2.2.9.2 Mc ch
Mc ch ca bo co ti chnh
H thng bo co ti chnh p dng cho cc doanh nghip nh v va c lp vi
mc ch sau:
- Tng hp v trnh by mt cch tng qut, ton din tnh hnh ti sn, ngun vn
hnh thnh ti sn ca doanh nghip, tnh hnh v kt qu hot ng sn xut, kinh
doanh ca doanh nghip trong mt nm ti chnh.
- Cung cp cc thng tin kinh t, ti chnh ch yu cho vic nh gi tnh hnh v
kt qu hot ng ca doanh nghip, nh gi tnh hnh ti chnh ca doanh nghip
trong nm ti chnh qua v nhng d on trong tng lai. Thng tin ca bo co
ti chnh l cn c quan trng cho vic ra nhng quyt nh v qun l, iu hnh
sn xut, kinh doanh hoc u t vo cc doanh nghip ca cc ch doanh nghip, ch
s hu, cc nh u t, cc ch n hin ti v tng lai ca doanh nghip, ng thi
cung cp thng tin phc v yu cu qun l v m ca Nh nc.
2.2.9.3 Ni dung bo co ti chnh
Theo quy nh ca ch k ton hin hnh, h thng bo co ti chnh ca
Cng ty c phn Xy lp in H Ni bao gm:
- Bng cn i k ton (Mu s B02-DNN)
- Bo co kt qu hot ng kinh doanh (Mu s B02-DNN)
- Thuyt minh bo co ti chnh (Mu s B09-DNN)
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
78
Khoa K Ton
- Ph biu Bng cn i ti khon (Mu s F02-DNN gi cho c quan thu)

* Bo co ti chnh Nh nc khuyn khch cc doanh nghip lp:
- Bo co lu chuyn tin t (Mu s B03-DNN)
2.2.9.4 Trch nhim. thi hn lp v gi bo co ti chnh
- Tt c cc doanh nghip nh v va thuc i tng p dng h thng bo co
ti chnh ny phi lp v gi bo co ti chnh nm theo ng quy nh ca ch
ny.
- i vi cc cng ty TNHH. cng ty c phn v cc hp tc x thi hn gi
bo co ti chnh nm chm nht l 90 ngy k t ngy kt thc nm ti chnh.
- i vi doanh nghip t nhn v cng ty hp danh, thi hn gi bo co ti
chnh nm chm nht l 30 ngy k t ngy kt thc nm ti chnh.
Cc doanh nghip c th lp bo co ti chnh hng thng, qu phc v yu cu
qun l v iu hnh hot ng sn xut, kinh doanh ca doanh nghip.
2.2.9.5 Cch lp cc bo co ti chnh
Bng cn i k ton: L bo co ti chnh tng hp, phn nh tng qut ton
b gi tr ti sn hin c v ngun hnh thnh ti sn ca doanh nghip ti mt thi

im nht nh.
S liu trn bng cn i k ton cho bit ton b gi tr ti sn hin c ca
doanh nghip theo c cu ca ti sn , ngun vn v c cu ngun vn hnh thnh cc
ti sn , Cn c vo bng cn i k ton c th nhn xt nh gi khi qut tnh
hnh ti chnh ca doanh nghip.
Cn c lp bng cn i k ton: Cn c vo s k ton tng hp, s, th k
ton chi tit hoc bng tng hp chi tit, cn c vo bng cn i k ton nm trc.
Cch lp bng cn i k ton:
- Ct s u nm: Cn c vo ct S cui k ca bo co bng CKT ngy
31/12 nm trc ghi vo cc ch tiu tng ng
- Ct s cui nm: Cn c vo s d cui k ca cc s k ton c lin quan
c kho s thi im lp bo co lp bng cn i k ton.
Phn ln cc ch tiu trn bng CKT c ni dung kinh t ph hp vi s d
ca cc ti khon th cn c trc tip vo s d ca cc ti khon lin quan ghi vo
cc ch tiu tng ng trong bo co theo nguyn tc
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
79
Khoa K Ton
+ S d N ca cc ti khon c ghi vo ch tiu tng ng trong phn Ti

sn
+ S d C cc ti khon c ghi vo ch tiu tng ng trong phn Ngun
vn
Bo co kt qu hot ng kinh doanh
Bo co kt qu hot ng kinh doanh l mt bo co ti chnh ca doanh nghip
cho mt thi k nht nh, bao gm kt qu hot ng kinh doanh ( hot ng bn
hng v cung cp dch v, hot ng ti chnh) v hot ng khc.
Bo co kt qu hot ng kinh doanh c lp da trn Bo co kt qu hot
ng kinh doanh ca nm trc v s k ton tng hp v s k ton chi tit trong k
dng cho cc ti khon t loi 5 n loi 9 .
Phng php lp. c Bo co kt qu hot ng kinh doanh nh sau:
Ct 1 ch tiu phn nh cc ch tiu ca bng
Ct 2 M s phn nh m s ca cc ch tiu trong bng.
Ct 3 Thuyt minh ca bo co ny th hin s liu chi tit ca ch tiu ny trong
Bn thuyt minh bo co ti chnh.
Ct 4 Nm nay phn nh ch tiu trong k bo co.
Ct 5 nm trc phn nh gi tr ca cc ch tiu m doanh nghip t c trong
nm trc. S liu ghi vo ct ny ca bo co nm nay c cn c vo s liu ghi
ct 4 Nm nay ca bo co ny nm trc theo tng ch tiu tng ng.
Thuyt minh bo co ti chnh
Bn thuyt minh bo co ti chnh l mt b phn hp thnh khng th tch ri
ca doanh nghip dng m t mang tnh tng thut hoc phn tch chi tit cc
thng tin s liu c trnh by trong bng cn i k ton, bo co kt qu hot
ng kinh doanh, cng nh cc thng tin cn thit khc theo yu cu ca cc chun
mc k ton c th. Bn thuyt minh bo co ti chnh cng c th trnh by nhng
thng tin khc nu doanh nghip xt thy cn thit cho vic trnh by trung thc, hp
l bo co ti chnh.
Thuyt minh bo co ti chnh c lp cn c vo cc s k ton tng hp, s,
th k ton chi tit k bo co, cn c vo Bng cn i k ton k bo co (Mu s
B02-DNN). Bng bo co kt qu hot ng kinh doanh k bo co ( mu B02
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
80
Khoa K Ton
DNN), v Thuyt minh bo co ti chnh k trc, nm trc ( mu B09-DNN). Ngoi

ra cn cn c vo tnh hnh thc t ca doanh nghip v cc ti liu lin quan khc.
2.2.9.6 Bo co ti chinh ca Cng ty nm 2012
P307 G1 Khut Duy Tin, Q. Thanh Xun, TP H Ni
TI SN
MU S B01 DN
Ban hnh theo Q s 15/2006/Q-BTC ngy
20/03/2006 ca B trng BTC
BNG CN I K TON
Ti ngy 31/12/2012
M
THUYT
MINH
S
A. Ti sn ngn hn (100=110+120+130+140+150)
I - Tin v cc khon tng ng tin
1. Tin
2. Cc khon tng ng tin
II - Cc khon u t chnh ngn hn
1. u t ngn hn
3. D phng gim gi u t ngn hn (*)
III - Cc khon phi thu ngn hn
1. Phi thu khch hng
2. Tr trc cho ngi bn
3. Phi thu ni b ngn hn
4. Phi thu theo tin hp ng XD
5. Cc khon phi thu khc
6. D phng cc khon phi thu kh i(*)
IV - Hng tn kho
1. Hng tn kho
2. D phng gim gi hng tn kho(*)
V - Ti sn ngn hn khc
1. Chi ph tr trc ngn hn
2. Thu GTGT c khu tr
3. Thu v cc khon phi thu nh nc
4. TI sn ngn hn khc
B. Ti sn di hn (200=210+220+240+250+260)
I - Cc khon phi thu di hn
1. Phi thu di hn ca khch hng
2. Vn kinh doanh n v trc thuc
3. Phi thu di hn ni b
4. Phi thu di hn khc
5. D phng phi thu di hn kh i (*)
II - Ti sn c nh
1. Ti sn c nh hu hnh
- Nguyn gi

Lp: k ton B K55
100
110
111
112
120
121
129
130
131
132
133
134
135
139
140
141
149
150
151
152
154
158
200
210
211
212
213
218
219
220
221
222
V.01
V.02
V.03
V.04
V.05
V.06
V.07
n v tnh: VN
S U NM
S CUI NM
14,341,350,164
324,088,954
324,088,954
0
0
0
0
4,835,445,196
3,503,301,319
1,277,650,414
0
0
54,493,463
0
8,642,812,738
8,642,812,738
0
539,003,276
0
0
0
539,003,276
1,856,316,733
0
0
0
0
0
0
1,497,860,772
1,497,860,772
2,609,980,606
68,019,660,369
892,924,046
892,924,046
0
0
0
0
58,614,054,447
58,153,343,743
383,995,135
0
0
76,715,569
0
6,651,864,662
6,651,864,662
0
1,860,817,214
0
206,178,189
0
1,654,639,025
2,795,725,848
0
0
0
0
0
0
2,569,893,335
2,569,893,335
4,153,606,970
Bo co thc tp sn xut
Trng i Hc M a cht
- Gi tr hao mn lu k(*)
2. Ti sn c nh thu ti chnh
- Nguyn gi
3. Ti sn c nh v hnh
- Nguyn gi
4. Chi ph xy dng c bn d dang
III - Bt ng sn u t
- Nguyn gi
IV - Cc khon u t ti chnhdi hn
1. u t vo cng ty con
2. u t vo cng ty lin kt, lin doanh
3. u t di hn khc
4. D phng gim gi u t ti chnh di
hn(*)
V. Ti sn di hn khc
1. Chi ph tr trc di hn
2. Ti sn thu thu nhp hon li
3. Ti sn di hn khc
Tng ti sn
A. N phi tr (300=310+330)
I - N ngn hn
1. Vay v n ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin trc
4. Thu v cc khon phi np nh nc
5. Phi tr ngi lao ng
6. Chi ph phi tr
7. Phi tr ni b
8. Phi tr theo tin k hoch hp ng XD
9. Cc khon phi tr, phi np ngn hn khc
10. D phng phi tr, ngn hn
11. Qu khen thng phc li
II - N di hn
1. Phi tr di hn ngi bn
2. Phi tr di hn ni b
3. Phi tr di hn khc
4. Vay v n di hn
5. Thu thu nhp hon li phi tr
6. D phng tr cp mt vic lm
7. D phng phi tr di hn
8. Doanh thu cha thc hin

Lp: k ton B K55
81
223
224
225
226
227
228
229
230
240
241
242
250
251
252
258
Khoa K Ton
V.09
V.10
V.11
V.12
V.13
259
260
261
262
268
270
300
310
311
312
313
314
315
316
317
318
319
320
323
330
331
332
333
334
335
336
337
338
V.14
V.21
V.15
V.16
V.17
V.18
V.19
V.20
V.21
-1,112,119,834
0
0
0
0
0
0
0
0
0
0
0
0
0
0
-1,583,713,635
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
358,455,961
358,455,961
0
0
16,197,666,897
13,056,474,562
13,056,474,562
7,697,000,000
3,387,012,330
350,000,000
1,142,344,844
119,657,531
0
0
0
353,079,462
0
7,380,395
0
0
0
0
0
0
0
0
0
0
225,832,513
225,832,513
0
0
70,815,386,217
66,581,992,233
65,925,756,121
8,170,800,000
54,216,545,437
500,000,000
2,366,742,455
463,294,586
0
0
0
200,993,248
0
7,380,395
656,236,112
0
0
0
656,236,112
0
0
0
0
Bo co thc tp sn xut
Trng i Hc M a cht
82
Khoa K Ton
339
9. Qu pht trin khoa hc v cng ngh
0
400
B. Vn ch s hu (400=410+430)
3,141,192,335
410
V.22
I - Vn ch s hu
3,141,192,335
411
1. Vn u t ca ch s hu
3,000,000,000
412
2. Thng d vn c phn
0
413
3. Vn khc ca ch s hu
0
414
4. C phiu qu (*)
0
415
5. Chnh lch nh gi li ti sn
0
416
6. Chnh lch t gi hi oi
0
417
7. Qu u t pht trin
14,760,547
418
8. Qu d phng ti chnh
7,380,274
419
9. Qu khc thuc vn ch s hu
0
420
10. Li nhun sau thu cha phn phi
119,051,514
421
11. Ngun vn u t XDCB
0
422
12. Qu h tr sp xp doanh nghip
0
430
II - Ngun kinh ph v qu khc
0
432
V.23
1. Ngun kinh ph
0
433
2. Ngun kinh ph hnh thnh TSC
0
440
Tng ngun vn
16,197,666,897
CC CH TIU NGOI BNG CN I TI KHON
S U
CH TIU
THUYT MINH
NM
24
1. Ti sn thu ngoi
0
2. Vt t hng ho nhn gi h, nhn gia cng
0
3. Hng ho nhn bn h, nhn k gi, k cc
0
4. N kh i x l
0
5. Ngoi t cc loi
0
6. D ton chi s nghip d n
0
0
4,233,393,984
4,233,393,984
3,000,000,000
0
0
0
0
0
14,760,547
7,380,274
0
1,211,253,163
0
0
0
0
0
70,815,386,217
S CUI
NM
0
0
0
0
0
0
Ngy thng nm .
Ngi ghi s
K ton trng
P307 G1 Khut Duy Tin, Q. Thanh Xun, TP H Ni
Gim c
MU S B02 DN
Ban hnh theo Q s 15/2006/Q-BTC ngy
20/03/2006 ca B trng BTC
BO CO KT QU HOT NG KINH DOANH

T ngy 01/01/2012 n ngy 31/12/2012
CH TIU
M S

Lp: k ton B K55
THUYT
MINH
n v tnh: VN
K NY
K TRC
Bo co thc tp sn xut
Trng i Hc M a cht
83
VI.25
Khoa K Ton
88,254,702,030
23 450 736 358
10,472,727
1. Doanh thu bn hng v cung cp dch
01
2. Cc khon gim tr doanh thu
02
3. Doanh thu thun v bn hng v cung

cp dch v
10
4. Gi vn hng bn
11
5. Li nhun gp v bn hng v cung

cp dch v
20
6. Doanh thu hot ng ti chnh
21
VI.26
65,412,253
45 529 300
7. Chi ph ti chnh
22
VI.28
1,056,033,913
770 320 859
Trong li vay phi tr
23
1,056,033,913
770 320 859
8. Chi ph bn hng
24
9. Chi ph qun l doanh nghip
25
4,712,539,439
3 178 495 291
10. Li nhun thun t H kinh doanh
30
1,492,282,369
659 347 119
11. Thu nhp khc
31
12. Chi ph khc
32
24,096,717
13. Li nhun khc (40=31-32)
40
-24,096,717
14. Tng li nhun trc thu

(50=30+40
50
15. Chi ph thu thu nhp DN hin hnh
51
VI.30
16. Chi ph thu thu nhp DN hon li
52
VI.30
17. Li nhun sau thu (60=50-51)
60
1,468,185,652
494 510 339
18. Li c bn trn c phiu(*)
70
88,244,229,303
VI.27
81,048,785,835
7,195,443,468
1,468,185,652
23 450 736 358

18 888 102 389
4 562 633 969
659 347 119

164 836 780
Ngy thng nm .

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
84
Khoa K Ton
CHNG 3
NHN XT V NH GI
Mc d thi gian thc tp ti Cng ty khng nhiu v kin thc ca em cn
nhiu hn ch nn trong bo co ca em cha tht chi tit. Nhng qua nhng g thu
thp c trong thi qua em c nhng nhn xt sau y v cng tc hch ton k ton
ti Cng ty.
1. Mt s u im:
- V t chc b my k ton: S phn cng chc nng vi tng k ton l mt
iu ht sc cn thit, mi ngi m nhn mt cng vic khc nhau trong qu trnh
hot ng c s phi hp cht ch duy tr s thng nht v phm vi phng php v
hch ton ghi chp s. y l iu kin thun li m bo cho vic kim tra i chiu
c r rng, m bo cung cp thng tin trung thc gip nh qun l nhanh chng
nh gi c hiu qu kinh doanh trong k, xy dng c k hoch ph hp vi yu
cu ca th trng.
- V phng php v hnh thc ghi s k ton: Cng ty p dng hnh thc NKC
y l hnh thc tng i n gin nn vic ghi chp phn nh k ton khng gp
nhiu kh khn.
- V t chc s sch k ton: T cc chng gc k ton tng b phn thc hin
vic ghi s v nhp s liu trn my phng k ton ca Cng ty c trang b my vi
tnh y vi phn mm k ton
- V t chc h thng ti khon: Cng ty p dng HTTK thng nht ng quy
nh ca BTC v m thm mt s TK chi tit thun li cho vic theo di hch ton
kim tra.
- V cng tc hch ton tin lng ca Cng ty: Hnh thc tr lng hin ang p
dng cng ty gn ngi lao ng vi kt qu lao ng sn xut ca chnh h.
ng thi n khuyn khch ngi lao ng nng cao trnh chuyn mn v tay ngh,
ngoi ra hnh thc tr lng ny cn phn nh c s phn bit mc lng gia cc
n v v loi tr c ch ngha bnh qun trong phn phi tin lng. Chnh v c
tinh thn v thc cao nh vy, cng vi s khng ngng i mi, u t chiu su,
nng cp thit b, i mi k thut p dng cho mt tng th ngi trong cng ty
gn b vi cng vic ca mnh hn.
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
85
Khoa K Ton
Bn cnh cng ty li c mt i ng k ton c hnh thc trnh nghip v

vng vng vi s phn cng cng vic mt cch hp l to c s nhp nhng trong
qun l, em li hiu qu cao trong cng vic.
2. Mt s mt hn ch ca cng ty
Cng ty vn cha c ch thng cho CBCNV, nh vy th hiu qa lm vic
ca cc CBCNV cha cao. Dn n khng pht huy ht kh nng ca ngi lao ng.
Mt trong nhng c th ca ngnh xy lp l lng cng nhn thu ngoi
tng i ln nhng h khng c hng ch ri ro ngh nghip cao v khng
c hng ch BHXH, BHYT, KPC, BHTN.
Do s phc tp v tnh cht hot HSX cng ty khng th trnh khi nhng
kh khn nht nh nh do s bin ng ca gi c trn th trng nn vic mua
nguyn vt liu chp nhn nhng ri ro dn n vic chi ph thc hin cao hn d
ton.
3. Nhng xut:
Trn c s pht huy nhng im mnh v hn ch nhng thiu st trong cng
tc hch ton k ton cng nh cng tc tin lng em xin xut mt s kin sau:
- Cng ty nn c ch thng v tng lng cho CBCNV v nh ta bit thu
nhp t vic lm v c trng x hi ngh nghip k nng ca cng vic l mi quan
tm hng u ca ngi lao ng v cng l vn trng tm trong chng trnh pht
trin kinh t x hi Vit Nam khi chuyn qua giai on cng nghip ha hin i
ha. Tin lng l mt phn quan trng gip m bo cuc sng ca bn thn v gia
nh ngi lao ng. Nu cng ty c s tng lng hp l cho ngi lao ng hp l
s to ng lc cho ngi lao ng thc hin tt cng vic v nhit tnh pht huy ht
kh nng ca mnh lm vic. Ngc li ngi lao ng s th vi cng vic ca
mnh. ch lm cho xong bn phn bi v tin lng s khng m bo cuc sng ca
h. H s quan tm n thu nhp ngoi tin lng hn l tin lng m h nhn c.
Khi tin lng khng kch thch c h lm vic hng say.
- Nn c mt qu thanh ton cho nhng trng hp nhn cng thu ngoi tai
nn v ri ro trong ngnh xy lp l rt ln.

Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
86
Khoa K Ton
- S dng bng chm cng cn phi nh chnh xc gi lao ng. chnh xc v

mt cht lng, gi lm vic. K ton cn thu thp t b phn k thut xem tin
thi cng trong ngnh l th no, phn vic lm trong thi gian l bao nhiu.
- V t chc cng tc k ton i:
Tng cng nhn vin k ton i song song vi k ton cng trng trn
cng ty, nn b tr cc nhn vin k ton i c o c tm huyt, o to i ng
nhn vin kinh t i, cc cng trng. h lm vic chnh xc v hiu qu hn
khng xy ra sai lm ng tic v thiu chuyn mn nghip v.
- Hon thin h thng ti khon k ton:
Theo em, Cng ty nn b sung thm ti khon: TK 337 Thanh ton theo tin
hp ng
Bn N: Phn nh s tin phi thu. theo di theo doanh thu ghi nhn tng
ng vi phn cng vic hon thnh.
Bn C: Phn nh s tin khch hng phi tr theo tin .
S d bn N: Phn nh s tin chnh lch gia doanh thu ghi nhn ca hp
ng ln hn s tin khch hng phi tr theo tin .
S d bn C: Phn nh s chnh lch gia doanh thu ghi nhn ca hp ng
nh hn s tin khch hng phi tr theo tin k hoch.
Kt lun
Lp: k ton B K55
Bo co thc tp sn xut
Trng i Hc M a cht
87
Khoa K Ton
Trong s pht trin nn kinh t tr trng c c s pht trin nhanh chng v

a dng nh ngy nay l nhng ng gp v hon thin mnh khng bit mt mi
trong cng tc chuyn mn ca nhng nh hch ton k ton. Mt ln na ta cn
khng nh hch ton k ton c tc dng to ln trong s thnh suy ca nn kinh t th
trng. Mt khc s pht trin ca nn kinh t th trng n th hin tr t v ti nng
ca nhn loi qua tng thi k. Mi thi k th hin mt hnh thi kinh t ring, th
hin mt tin b ring.
Hon thin cng tc k ton va mang tnh khoa hc va mang tnh ngh thut
n khng nhng em li nhng li ch kinh t cho nh qun l hin ti m cn
trong tng lai v n cn m bo cho kinh t ca doanh nghip pht trin vng mnh
hn.
Qua thi gian thc tp ti Cng ty C phn Xy Lp in H Ni phn no
gip em tho g nhng vng mc gia l thuyt v thc t ng thi cng gip
em chuyn ti vic a t l thuyt vo thc tin v gip cho em ngy mt hiu su v
nm bt r hn v cng tc ti chnh k ton. y s l mt n by vng chc cho
cng vic ca em sau ny.
V hn ch v thi gian thc tp v kin thc chuyn mn cho nn bo co ca
em khng th trnh khi nhng sai st . Do vy em rt mong nhn c nhng kin
nh gi t pha thy c cng nh phng ti chnh k ton ca Cng ty C phn Xy
Lp in H Ni, y l nhng kin ng gp qu bu em hon thin tt hn v
nghip v.
Mt ln na em xin by t lng bit hn chn thnh ca em n cc thy c
gio c bit l thy Nguyn Tin Hng v ban lnh o Cng ty C phn Xy Lp
in H Ni gip em hon thin bi bo co ny.
Em xin chn thnh cm n!
H Ni, ngy 28 thng 06 nm 2013
Sv: Nguyn Th Hoi

Lp: k ton B K55
Bo co thc tp sn xut

Báo Cáo Thực Tập Kế Toán

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Trng i Hc M a cht

Kinh t nc ta t khi chuyn sang nn kinh t th trng c nhiu s bin

2. Ngnh ngh hot ng sn xut kinh doanh ca cng ty:

Xy dng cc cng trnh in dn dng v cng nghip.

H v tn: Nguyn Th Hoi

Kinh doanh vt t thit b ngnh in...

Xy lp cc cng trnh vin thng

2.2 Nhng ngnh ngh khc:

Khai thc v mua bn cc loi khong sn (tr cc loi khong sn Nh nc

i l mua, i l bn, i l k gi hng ha.

Kinh doanh siu th.

Xut nhp khu cc mt hng cng ty kinh doanh.

Kinh doanh dch v san lp mt bng.

2.3 Mt s cng trnh thc hin

Cc TBA v h thng li in phn phi Huyn Simacai Lo Cai.

Tuyn cp ngm v 05 TBA, Z 0,4KV cp in cho cc trm bm thuc d n

Tuyn cp ngm v TBA Trng hc Nht bn ti H Ni

Tuyn cp ngm v TBA KIOSK TT NCKH&T Chng Khon H Ni.

T vn thc hin cng trnh cp in cho cu Bi Chy Qung Ninh

Trm bin p 1000kVA v 2500kVA nh my ng tu Ph Rng HP.

Nhnh 110kV, 220kV TBA 220kV Vnh Yn.

Kt cu thp trm bin p 500kV Thng Tn.

ng dy 500kV Qung Ninh Thng Tn.

Xy dng li in 0,4KV cho KTM Vit Hng

Z110KV Nh my Thu in Nm Ngn

Thi cng lp t, ci to nng cp cc cng trnh ngun in, truyn ti in,

Thi cng lp t mi, ci to nng cp cng trnh t ng ho, iu khin t

Cung cp Vt t Thit b ngnh in.

Dch v t vn th tc thc hin cc cng trnh in dn dng v cng nghip.

2.4. S quy trnh cng ngh ca Cng ty:

H v tn: Nguyn Th Hoi

3. C cu b my qun l ca Cng ty:

S t chc qun l ca cng ty

- Hi ng qun tr quyt nh chin lc, k hoch pht trin trung hn v k

H v tn: Nguyn Th Hoi

H v tn: Nguyn Th Hoi

1. Nhng vn chung v hch ton k ton:

Tnh hnh sn xut kinh doanh trong giai on 2010-2012

H v tn: Nguyn Th Hoi

Doanh thu bn hng v cung cp dch v

88 254 702 030

23 450 736 358

33 488 933 108

88 244 229 303

23 450 736 358

81 048 785 835

18 888 102 389

7 195 443 253

4 562 633 969

4 079 689 395

1 056 033 913

770 320 859

549 457 285

1 056 033 913

770 320 859

549 457 285

Chi ph qun l doanh nghip

4 712 539 439

3 178 495 291

3 115 301 385

Li nhun thun t hot ng kinh doanh

1 492 282 369

659 347 119

447 629 003