Bao Cao Thuc Te

Bao cao thc t giao trinh
GVHD: TS. Hoang Thi Thu

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LI M U
1. Mc ch nghin cu
Trong qu trnh hc tp v nghin cu ti liu, chc chn mi sinh vin chng ta
khng th trnh khi nhng sai st, khim khuyt do mi sinh vin chng ta mi ch
c tip xc vi l thuyt, cha c i su vo nghin cu thc t. Vic kt hp l
thuyt vi thc t l i hi khng th thiu i, n gip cng c kin thc cho mi sinh
vin cng nh gip sinh vin bit cch vn dng l thuyt vo thc tin, chun b hnh
trang vng chc cho vic lp nghip sau khi ra trng.
Vi ch trng Hc i i vi hnh; L thuyt gn lin vi thc t v theo k
hoch ca nh trng, nhm sinh vin lp K5KTDNCNA i lin h thc t ti Nh
my luyn thp Lu X. Ti y chng em c tip xc vi mi trng hon ton
mi, tip cn v vn dng kin thc c cc thy c ging dy vo thc tin. c
s hng dn ca giao vin TS.Hong Th Thu, Cng s gip v ch bo tn tnh ca
cc nhn vin k ton ti nh my, sau qu trnh thc t chng em rt ra c nhiu
bi hc qu bu.
2. i tng nghin cu
Nh my luyn thp Lu X l n v SXKD phi thp, Chng em tm hiu khi
qut cc phn hnh k ton ca cng ty bao gm:
+ T chc k ton NVL, CCDC
+ T chc k ton TSC
+ T chc k ton tin lng v cc khon trch theo lng
+ T chc k ton Vn bng tin
+ T chc k ton Tp hp chi ph v tnh gi thnh
+ T chc k ton thnh phm v tiu th thnh phm
Trong thi gian thc t, chng em khi qut chung nht cc mt v t chc k
ton ti nh my thng qua bi thu hoch ny. Tuy nhin do c 1 nhm sinh vin lp
K5KTTHA, do c Ma Thi Hng hng dn, nghin cu v phn hnh: T chc k
ton Tp hp chi ph v tnh gi thnh, nn nhm chng em s khng trnh by v
phn hnh ny. Thy c v cc bn nu mun tm hiu ro hn v phn hnh nay ti Nh
may luyn thp Lu X th c th tham kho bi bo co thc t ca nhm sinh vin lp
K5KTTHA.
3. Phm vi nghin cu
Nghin cu tng quan v cc phn hnh k ton ti Nh my luyn thp Lu X,
c bit l cc phn hnh thuc i tng nghin cu nu.
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Phm vi thi gian: Do thi gian thc t ch co 5 tun nn chng em ch tp trung
nghin cu t chc k ton ti nh my trong thng 4 nm 2011
4. Phng php nghin cu
+ Phng phap thng k, thu thp tai liu
5. Ni dung nghin cu
Bai thu hoach cua chung em gm 3 phn sau:
Phn I: Tng quan v Nha may luyn thep Lu Xa.
Phn II: Thc trang v t chc cng tac k toan tai Nha may luyn thep Lu Xa.
Phn III: Nhn xet va kt lun.
Nhm sinh vin chng em xin chn thnh cm n s chi bao hng dn tn tinh
cua TS.Hong Th Thu, cng ton th cc c ch nhn vin phng K toan tai chinh nh
my luyn thp Lu X, cng nh ton th cc thy c b mn gip chng em
hon thnh bi bo co ny.
Thi Nguyn, thng 6 nm 2011
Nhm sinh vin : inh Th Phng
Phm Th Thu H
Dng Th Bch o
Hong Th Tho
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DANH MC VIT TT
NVL
CCDC
TSC
MMTB
TM
TGNH
BHXH
BHYT
KPC
BHTN
Nguyn vt liu
Cng cu dung cu
Tai san c inh
May moc thit bi
Tin mt
Tin gi ngn hang
Bao him xa hi
Bao him y t
Kinh phi cng oan
Bao him tht nghip
PNK
PXK
KKTX
SDK
CBCNV
NKCT
NVLTT
NCTT
SXC
TK
Phiu nhp kho

Phiu xut kho
K khai thng xuyn
S d u ky
Can b cng nhn vin
Nht ky chng t
Nguyn vt liu trc tip
Nhn cng trc tip
San xut chung
Tai khoan
DANH MC BNG V S
Bng 1
Bng 2
S 1
S 2
S 3
S 4
S 5
S 6
S 7
S 8
S 9
S 10
S 11
S 12
S 13
Sn lng phi thc t ca Nh my luyn thp Lu X qua cc nm

C cu lao ng ca Nh my luyn thp Lu X nm 2009 2010
S lu trnh sn xut thp phi
Kt cu sn xut ca Nh my luyn thp Lu X
S b my t chc v qun l Nh my luyn thp Lu X
S b my phng k ton thng k ti chnh
Trnh t ghi s k ton ca Nh my
Quy trnh lun chuyn chng t
S nhp vt t
S xut vt t
S chng t xut vt t
Quy trnh hch ton chi tit NVL theo phng php th song song
Trnh t hch ton NVL
Mt s cc nghip v v tnh hnh tng, gim NVL
S hch ton tng TSC
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S 14
S hch ton gim TSC do thanh l
S 15
Trnh t hch ton khu hao TSC
S 16
S hch ton khu hao TSC
S 17
S trnh t ghi s k ton tin lng v cc khon trch theo lng
S 18
S hch ton tng hp k ton tin lng
S 19
S trnh t hch ton cc khon trch theo lng
S 20
Trnh t ghi s chng t tin mt
S 21
Trnh t ghi s TGNH
S 22
Trnh t ghi s thnh phm trn my tnh s dng phn mm
S 23
Hch ton mt s nghip v thnh phm
S 24
Trnh t hch ton tiu th thnh phm
S 25
S hch ton tiu th thnh phm v xc nh kt qu kinh doanh
DANH MC BIU
Biu 1
Ha n GTGT
Biu 2
Bin bn kim nghim vt t hng ha
Biu 3
Phiu nhp kho
Biu 4
Bng k phiu nhp
Biu 5
Phiu xut kho
Biu 6
Bng k phiu xut
Biu 7
Th kho
Biu 8
S chi tit TK 1521
Biu 9
S ci TK 1521
Biu 10
Giy bo tng ti sn
Biu 11
Th TSC
Biu 12
Bo co tng gim TSC
Biu 13
S ci TK 211
Biu 14
Bng phn b khu hao TSC
Biu 15
S ci TK 214
Biu 16
Bng thanh ton tin lng
Biu 17
Bng phn b tin lng
Biu 18.A
Nht k chng t s 7
Biu 18.B
Nht k chng t s 7
Biu 19
Bng k s 4
Biu 20
S chi tit TK 3341
Biu 21
Tng hp pht sinh TK 3341
Biu 22
Tng hp pht sinh TK 338
Biu 23
S ci 3341
Biu 24
S ci 33831
Biu 25
S ci 33821
Biu 26
S ci 33841
Biu 27
S ci 33891
Biu 28
Phiu chi
Biu 29
Phiu thu
Biu 30
Bn bo co thu chi
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Biu 31
Bng k s 1
Biu 32
S chi tit TK theo i ng
Biu 33
Nht k chng t s 1
Biu 34
S ci TK 1111
Biu 35
S qu tin mt
Biu 36.A
Bng k s 2
Biu 36.B
Bng k s 2
Biu 37
Nht k chng t s 2
Biu 38
S ci TK 112
Biu 39
S tin gi
Biu 40
Phiu nhp kho
Biu 41
Phiu nhp kho kim vn chuyn ni b
Biu 42
S chi tit TK 1551
Biu 43
S chi tit TK 1552
Biu 44
S ci TK 1551
Biu 45
S ci TK 1552
Biu 46
S ci TK 511
Biu 47
S ci TK 512
Biu 48
S ci TK 632
Biu 49
Chi tit tiu th chu chuyn ni b
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MC LC
LI M U...........................................................................................................................1
PHN I: TNG QUAN V NH MY LUYN THP LU X................................9
1.1. Qu trnh hnh thnh v pht trin ca Nh my.....................................................9
1.1.1. a ch giao dch ca Nh my.......................................................................................9
1.1.2. V tr a l.......................................................................................................................9
1.1.3. Thi im thnh lp v cc mc lch s quan trng ca Nh my...............................9
1.2. Chc nng nhim v ca Nh my.............................................................................9
1.3. T chc lao ng ca Nh my.
1.3.1. Tnh hnh lao ng ca Nh my1.3.2. C cu lao ng ca nh my Luyn thp Lu X
nm 2009 20101.4. c im t chc sn xut, kinh doanh ca Cng ty1.4.1. c im
kinh doanh
1.4.2. Hnh thc t chc sn xut
1.4.3. Quy trnh cng ngh.1.5. Kt cu sn xut ca Nh my
1.6. c im t chc ca b my qun l Cng ty
1.6.1. C cu t chc b my qun l ca Nh my
1.6.2. Chc nng, nhim v cc phng ban trong nh my
1.6.2.1. Ban gim c
1.6.2.2. Phng chc nng, nghip v, phc v.
1.6.2.3. Cc phn xng.
1.7. T chc b may k ton ti Nh my............
1.7.1. C cu t chc b my k ton
1.7.2. Phn cng lao ng trong b my k ton
1.8. T chc cng tac k toan tai Nha may luyn thep Lu Xa.
1.8.1.Chnh sch k ton chung
1.8.2. Ch chng t
1.8.3. H thng ti khon s dng ti Nh my
1.8.4. Hnh thc k ton
1.8.4.1. Hnh thc s:
1.8.4.2. Phn mm k ton s dng
1.8.5. Bo co k ton
Phn II: THC TRNG T CHC CNG TC K TON MT S PHN HANH
TI NH MY LUYN THP LU X
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2.1. Cac phn hanh k toan nha may ang s dung
2.2. T chc k ton nguyn vt liu, cng c dng c ti Nh my
2.2.1. c im chung
2.2.2. Chng t, s sch s dng
2.2.3. Quy trnh lun chuyn chng t
2.2.4. Th tc nhp, xut kho vt t
2.2.4.1. Th tc nhp kho
2.2.4.2. Th tc xut kho
2.2.5. Quy trnh hch ton
2.2.5.1. Hch ton chi tit NVL CCDC
2.2.5.2. K ton tng hp NVL CCDC
2.3. T chc k ton ti sn c nh ca cng ty
2.3.1 c im ca TSC
2.3.2 Tnh hnh TSC ca nh my
2.3.3 nh gi v phn loi TSC ca nh my
2.3.3.1 nh gi TSC
2.3.3.2 Phn loi TSC
2.3.4 Th tc bn giao v thanh l TSC
2.3.4.1 Th tc bn giao
2.3.4.2 Th tc thanh l TSC
2.3.5. Chng t, s sch va tai khoan s dng
2.3.6.1 K ton chi tit TSC
2.3.6.2 K ton tng hpTSC
2.3.7 K ton khu hao TSC
2.3.7.1 Khi nim khu hao TSC
2.3.7.2 Cch tnh khu hao TSC
2.3.7.3 H thng s sch, chng t s dng
2.3.7.4 Trnh t hch ton khu hao TSC
2.3.7.5. Phng php hch ton khu hao TSC
2.4. T chc k toan tin lng va cac khoan trich theo lng
2.4.1 c im v tnh hnh qun l lao ng tin lng ti Nh my
2.4.2. Phn loi
2.4.2.1. Phn loi lao ng
2.4.2.2. Phn loi tin lng:
2.4.3. Chng t s dng
2.4.4. Ti khon s dng
2.4.5.1. S trnh t ghi s k ton tin lng v cc khon trch theo lng theo hnh thc
Nht k chng t ca nh my
2.4.5.2. S trnh t hch ton tng hp k ton tin lng ca nh my:
2.4.5.3. S trnh t hch ton cc khon trch theo lng ca nh my:
2.4.6.Qu tin lng v cc khon trch theo lng
2.4.6.1. Ngun hnh thnh qu tin lng
2.4.6.2. S dng qu lng
2.4.6.3. Phng php tnh tin lng
2.5. T chc k ton vn bng tin
2.5.1. K ton tin mt
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2.5.2. K ton tin gi ngn hng
2.6. T chc k ton thnh phm v tiu th thnh phm
2.6.1. K ton thnh phm
2.6.2. K ton tiu th thnh phm
2.6.2.1. K ton doanh thu tiu th thnh phm
2.6.2.2. K ton gi vn hng bn
2.6.2.3. K ton cc khon gim tr doanh thu
2.6.3. Xc nh kt qu kinh doanh
2.6.3.1 Chi ph bn hng
2.6.3.3 K ton xc nh kt qu kinh doanh
2.7. Phng phap xy dng va bao cao tai chinh tng hp
2.7.1.H thng bo co ti chnh c lp
2.7.1. Phng phap lp cac bao cao tai chinh
Phn III: NHN XET VA KT LUN
3.1. Mt s y kin nhn xet v cng tac hach toan k toan tai Nha may luyn thep Lu
Xa:
3.1.1. u im:
3.1.2. Mt s han ch va bin phap khc phuc:
3.2. Kt lun:
NHN XT CA N V THC T
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PHN I:
TNG QUAN V NH MY LUYN THP LU X

1.1. Qu trnh hnh thnh v pht trin ca Nh my
1.1.1. a ch giao dch ca Nh my
Tn doanh nghip: Nh my luyn thp Lu X.
Tn giao dch quc t: Luu Xa Smelting Steel Factory.
a ch: phng Cam Gi ng Cch mng Thng Tm khu Gang Thp Thi Nguyn
TP Thi Nguyn.
in thoi: 0280.3833.040
Fax: 0280.830.056
Website: http://www.tisco.com.vn
S ti khon: 710A 06016 m ti Ngn hng Cng thng Lu X
Nh my c con du ring, c quyn giao dch k kt cc hp ng kinh t theo s phn cp
ca cng ty Gang Thp Thi Nguyn.
1.1.2. V tr a l
Nh my luyn thp Lu X l mt thnh vin ca cng ty Gang Thp Thi Nguyn
thuc Tng cng ty thp Vit Nam. Nh my c sp xp gia h thng cc nh my ca
cng ty. Nm pha ty nam phng Cam Gi, TP Thi Nguyn, cch ng quc l 3 v
pha Bc khong 3km. Nm trong trung tm mt bng nh xng khu vc Lu X cng ty
Gang Thp Thi Nguyn. H thng nh xng lin k cc h thng giao thng ng b,
ng st ca cng ty Gang Thp Thi Nguyn.
Nh my cn nm trn a bn gn vi trung tm thnh ph Thi Nguyn. y l iu
kin thun li cho nh my trong vic giao dch vi ton cng ty Gang Thp ni ring, cng
nh c quan hnh chnh nh nc ca tnh v thnh ph ni chung v lng khch hng n
giao dch vi nh my.
1.1.3. Thi im thnh lp v cc mc lch s quan trng ca Nh my
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Ti Hi ngh ln th XIV ca Trung ng ng kha II (Thng 1 nm 1956) quyt
nh xy dng khu Gang Thp Thi Nguyn nhm thc hin k hoch 3 nm ci to v pht
trin kinh t, xy dng ch ngha x hi min Bc.
Ngy 4 thng 6 nm 1959, Hi ng Chnh ph quyt nh thnh lp Ban ch huy cng
trng Gang Thp, nhim v ch yu l chun b khi cng v xy dng khu Gang Thp Thi
Nguyn, nh du mc lch s quan trng ca ngnh cng nghip luyn kim Vit Nam. y
l dy chuyn luyn kim ln nht nc ta, do Trung Quc u t, gm 25 nh my x nghip
thnh vin m nhn t khu khai thc nguyn vt liu, luyn gang, luyn thp, cn thp, cng
cc khu ph khc.
Nh my luyn thp Lu X trc y l xng luyn thp Lu X, l mt n v thnh
vin ca Cng ty Gang Thp Thi Nguyn, trc thuc Tng cng ty thp Vit Nam thuc B
Cng nghip qun l. c khi cng xy dng trn mt bng chnh ca khu Gang Thp Thi
Nguyn vo nhng nm u thp k 60 (ngy 21/11/1964 ti quyt nh s 2472 KH / Cng
ty) vi thit k ban u gm 2 l luyn thp Martin (l bng) vi tng cng sut thit k 1000
tn thp thi/ nm. Do nh hng ca chin tranh nn vic xy dng lp t b gin on, nh
my c xy dng li. Vo ngy 15/12/1976 ti l bng Martin s 1 ra m thp u tin nh
du thi k sn xut ca Nh my luyn thp Lu X.
Sau khi chuyn gia Trung Quc rt v nc do s kin 1979, vic lp t v hon chnh
l Martin s 2 v mt s thit b khc phi dng li. Do nh my ch chy 1 l Martin vi
dung lng 50 tn/ m vi cng sut thit k 50.000 tn/ nm. Vic c c thc hin bng
phng php c xi phng thng qua h thng khun gang.
Nm 1992 do yu cu i mi cng ngh nh my lp t 1 l in h quang luyn
thp 30 tn/ m, cng sut 92.000 tn/ nm (thit k Trung Quc) v a vo sn xut n nh
nm 1993. Sau lp t tip 1 my c 4 dng, bn knh cong 4m, cng sut 120.000 tn/
nm (thit k n ).
n thng 11/2001 thc hin d n u t ci to khu Gang Thp Thi Nguyn vi s
gip ca Chnh ph Vit Nam v Chnh ph Trung Quc m nh my luyn thp Lu X l
n v trng tm ca d n ln ti 20 t ng. Nh my lp t l in siu cao cng sut ra
thp y vi dung lng 30 tn/ m, l thng tinh luyn 40 tn/ m, l trn nc gang 300
tn v nhiu hng mc ph tr khc.
K t ngy ra m thp u tin n nay nh my thng xuyn gi vng sn xut, c
gng ci tin cng ngh thit b, gim tiu hao vt cht trn 1 tn thi thp, nng cao sn lng
hang nm. Cn b cng nhn hang nm c thu nhp n nh. Nng cao c mc sng ca
ngi lao ng. Cho d nh my c nhng thi k gp kh khn th thch tng chng khng
th vt qua ni, nhng vi bn cht c ti luyn cng rn nh thp, nh gang cn b
cng nhn nh my vn duy tr sn xut, tng bc ng vng v pht trin. Trong 35 nm
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hot ng sn xut v u t ci ta k thut n nay nh my c quy m sn xut phi thp
ln nht Vit Nam. Gi tr ti sn ln, vn lu ng ln, mt bng sn xut rng.
Vi nhng thnh tch t c, nh my lun c cp trn ng vin, khen thng,
vi danh hiu Hun chng lao ng hang 3 do Nh nc trao tng thng 5/1984.
1.2. Chc nng nhim v ca Nh my
Nh my Luyn thp Lu X l mt n v thnh vin nm trong dy chuyn cng
ngh chnh ca Cng ty Gang thp Thi Nguyn. V vy nh my khng phi l n v hch
ton kinh doanh c lp v ch c phn cp tng mt vi chc nng v nhim v nh sau:
a. Chc nng:
- T chc, qun l sn xut thp phi c hiu qu cp cho cc nh my cn thp trong
cng ty Gang thp Thi Nguyn.
- T chc, qun l cht lng sn phm theo tiu chun ISO 9001 2000.
- T chc, qun l vn hnh v sa thit b.
- T chc, qun l mua, bn vt t, nguyn nhin vt liu v ph tng thit b ( c s
gim st ca cng ty)
- T chc, qun l kinh doanh bn thp phi cho cc nh my cn thp trong cng ty
Gang thp Thi Nguyn theo gi chu chuyn ni b.
- n nh v nng cao i sng ca cn b nhn vin trong ton nh my.
b. Nhim v
Sn xut v cung ng phi thp cho cc nh my cn thp thuc cng ty GTTN vi yu
cu:
- Mc thp sn xut: CT3 CT5, SS 400, SD 295A
- Thp cht lng cao
- Quy cch phi thp thi, thp c lin tc :
120 mm x 120 mm x 6000 mm
120 mm x 120 mm x 3000 mm.
Di y l kt qu sn xut hng nm ca nh my luyn thp Lu X
Bang 1: Sn lng phi thc t ca nh my luyn thp Lu X qua cc nm
VT: Tn
Nm
1978
1979
1980
1981
1982
1983
1984
1985
1986
Sn lng
31.000
7.000
42.000
19.859
8.616
21.619
23.014
27.000
28.084
Nm
1989
1990
1991
1992
1993
1994
1995
1996
1997
Sn lng
31.913
37.500
35.194
37.719,80
41.506,99
47.791,40
46.211,50
31.634,10
38.908,01
Nm
2000
2001
2002
2003
2004
2005
2006
2007
2008
Sn lng
31.386,92
41.299,11
45.979,052
81.590,722
160.640,138
193.182,336
206.156,020
209.020,155
215.509,052
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1987
28.258
1998
43.305,84
2009
247.835,4098
1988
32.098
1999
32.727,26
2010
205.312,524
( Ngun s liu: phng k ton thng k ti chnh )
1.3. T chc lao ng ca Nh my
1.3.1. Tnh hnh lao ng ca Nh my
Nh my luyn thp Lu X rt coi trng ti cng tc t chc lao ng, coi y l yu
t quyt nh ti kt qu sn xut kinh doanh. iu ny c th hin cn b cng nhn vin
c tay ngh cao c tuyn dng t cc trng i hc danh ting nh: i hc Bch khoa,
i hc K thut Cng nghip, v cc trng cao ng trung hc dy ngh. Bn cnh nh
my khng ngng ch trng nng cao i ng cn b cng nhn vin lao ng c th tip
cn, vn hnh v lm ch cng ngh hin i. Nh my cn lin tc m cc lp o to cho cc
cn b cng nhn vin trong nh my v cng ngh luyn thp, thit b c in, t ng ha.
1.3.2. C cu lao ng ca nh my Luyn thp Lu X nm 2009 2010
Bang 2: C cu lao ng cua Nha may luyn thep Lu Xa nm 2009 - 2010
STT
I
1
2
II
1
2
3
III
1
2
3
4
Ch tiu
Tng s lao ng thc t
Phn theo lao ng trc tip v gin tip
Lao ng trc tip
Lao ng gin tip
Phn theo trnh
H v C
Trung cp
Cng nhn k thut
Theo tui
Di 30 tui
T 31 40 tui
T 41 50 tui
Trn 50 tui
So snh
2009
2010
786
750
+,-36
%
-4,8
692
94
659
91
-33
-3
-4,76
-3,19
100
101
575
105
130
515
+5
29
-70
5
28,7
-12,17
249
259
218
60
260
265
190
35
11
6
-28
-25
4,4
2,3
-12,8
-42
( Ngun: Phng t chc hnh chnh )

Qua bng phn tch trn ta thy s lng lao ng ca nh my trong nm 2010 gim 36
ngi ( 4,8%) so vi nm 2009. Dy chuyn sn xut ca nh my hon ton t ng vi
nhng trang thit b hin i do vic sp xp b tr lao ng ph hp vi tng loi hnh lao
ng. N th hin ch nm 2009 lao ng trc tip tng ln 692 ngi chim 88,04% n
nm 2010 lao ng trc tip gim cn 659 ngi chim 88,79%, lao ng gin tip gim cn
91 ngi chim 12,4% trong tng s lao ng. Nh my lun c s iu chnh v lao ng cho
ph hp vi tng cng vic, tng nhim v k hoch kinh doanh ca tng thi k nht nh.
Bn cnh nh my cng quan tm n i sng tinh thn ca cn b cng nhn vin nh
tng ba n t 17000 ng ln 21000 ng, nh my cng t chc cc bui tham quan du lch
vo cc ngy l. Cn b cng nhn vin hang nm cng c hc tp kim tra kin thc v an
ton lao ng v sinh my mc v ni lm vic.
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Phn tch tinh hnh lao ng th phn quan trng nht l cht lng lao ng. Nhn
chung cht lng lao ng ca Nh my c nng cao qua cc nm. Th hin nm 2009 lao
ng c trnh H v C l 100 ngi chim 12,72% n nm 2010 l 105 ngi chim
14%.
Xt v lu di nh my cn bi dng nng cao nghip v cho cn b cng nhn vin
ng thi tinh gim nhng ngi khng cn kh nng p ng c nhng yu cu ca cng
vic tng cng la chn nhng ngi c trnh cao nhm gip cho n v c mt lc lng
lao ng vng chc v chuyn mn nghip v p ng yu cu trong thi i cng nghip ha
hin i ha t nc.
1.4. c im t chc sn xut, kinh doanh ca Cng ty
1.4.1. c im kinh doanh
a. Ngnh ngh kinh doanh:
Lnh vc kinh doanh chnh ca nh my l sn xut v kinh doanh thp phi
b. Sn phm hng ha:
Cn c vo chc nng nhim v c th ca nh my luyn thp Lu X l chuyn sn
xut, cung ng phi thp cho cc nh my cn thp trong cng ty GTTN. V vy, sn phm
hng ha chnh m nh my ang sn xut kinh doanh l phi thp c tit din 100 mm x 100
mm hoc 120 mm x 120 mm, c chiu di t 1,5m n 6m, vi cc mc thp xy dng thng
thng: CT3, CT5, SD 295A, SD300, SS 400.
Ngoi ra nh my cn sn xut axetylen ng chai Ch yu phc v cho sn xut.
Phi thp c bn, cung cp cho cc nh my cn thp cn ra thp dy, thp cy, thp hnh
cc loi dung cho xy dng.
c. Th trng tiu th:
Th trng tiu th sn phm phi thp ca nh my ch yu l hai nh my cn thp
trong cng ty GTTN. Do yu cu th trng trong nhng nm qua v sn phm ca nh my l
tiu th ni b cho nn tnh hnh tiu th ca nh my trong mt s nm gn y tng i tt
v c nhiu du hiu kh quan trong nhng nm tip theo.
1.4.2. Hnh thc t chc sn xut:
Nh my luyn thp Lu X l mt doanh nghip sn xut phi thp c c im sau:
T chc sn xut theo dy chuyn, my mc thit b chuyn dung, sn xut gin on,
chu trnh sn xut ngn (thng l ln hn 4h/m) c nhp t do, dy chuyn c mt i tng.
Theo i tng sn xut v tnh cht lp li th sn xut ti nh my sn xut hng lot, khi
lng ln theo yu cu ca cng ty giao cho, qu trnh sn xut n nh, nhp nhng tng i
u n.
Nh my t chc chuyn mn ha theo ngnh ngh, cng vic, cng nhn c bin ch
vo cc t, c nhim v ring bit theo tnh cht v ni dung cng vic nh th l, th chun b
=============================================================
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nguyn liu, th hn ct, th li cu trc Theo yu cu cng vic, cc t ny c b tr
thnh ca sn xut, thnh phn xng.
1.4.3. Quy trnh cng ngh
Nh my sn xut phi theo dy chuyn cng ngh khp kn, theo 1 lu trnh sn xut
gin n khng tri qua nhiu cng on. sn xut phi thp bao gm 4 cng on chnh:
- Chun b nguyn liu: nguyn liu chnh sn xut phi thp l gang lng, st v thp
ph. Gang, st, thp ph v cht tr dung c tp kt vo khu vc chun b nguyn liu. Ti
y chng c gia cng ch bin ng yu cu a sang khu nu luyn.
- Nu luyn thp: nguyn vt liu 40 60% gang lng v ph thp c s ch v cc
cht tr dung c np vo l in h quang (l in siu cao cng sut 30 tn/ m) tin
hnh nu luyn thp, ti y nguyn liu c nng chy di ngun nhit h quang in. Cho
ra thp lng c s luyn ( kh c cacbon photpho, hidro v kh nit) c nhit 1650
1680oC theo yu cu cng ngh tip theo ca mc thp cn luyn. Sau mi a qua l luyn
LF40T tinh luyn thp lng mi c s ch. Ti y kim loi lng s c nng nhit
t yu cu cng ngh c ca tng mc thp cn luyn.
- c rt thp: thp lng c rt trn my c lin tc 4 dng, bn knh cong 4m, phi c
tit din vung t 100mm n 130mm, c chiu di t 1,5m 6m v mc thp ty theo k
hoch v mt hng.
- Nghim thu v nhp kho: sn phm qua qu trnh c c nghim thu v phn loi theo
tiu chun quy nh. Thp phi hp cch c nhp kho thnh phm ca nh my, sau xut
cho khch hng bng tu ha hoc t. Ph phm, hi liu c a tr li khu nguyn liu
chun b cho nu luyn li.
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S 1: S lu trnh sn xut thp phi
L trn nc gang 300 tn
Gia cng lm sch thp ph
L luyn siu cao cng sut 30T
L tinh luyn LF 40T
L c lin tc 4 dng
Ph phm
Ph phm
Ph phm
Lm ngui, nghim thu, phn loi
Phi thnh phm
Phi ph phm
Cung cp cho cc nh my cn thp
( Ngun: Phng cng ngh )

1.5 Kt cu sn xut ca Nh my
Nh my luyn thp Lu X l mt doanh nghip sn xut thp phi c nhng c im
sau:
Sn xut dy chuyn thuc loi dy chuyn c kh ha, sn xut gin on c nhp t
do, dy chuyn sn xut cho mt i tng, i tng chuyn ng trong sut qu trnh sn
xut.
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Theo i tng sn xut v tnh cht lp li th sn xut ti nh my l loi hnh sn
xut lot ln v s lng sn phm rt ln, chng loi t, qu trnh sn xut n nh, nhp nhng
v tng i u n. T chc sn xut theo dy chuyn, my mc thit b chuyn dung, cht
lng sn phm cao v tng i n nh.
Kt cu sn xut ca Nh my luyn thp Lu X l mt h thng gm:
- Phn xng, b phn sn xut chnh: Phn xng Cng ngh, Phn xng Nguyn
liu
- Phn xng, b phn sn xut ph tr: Phn xng C in v phn xng sn xut
Vt liu luyn kim sn xut kh nn, axetylen, vi, bt chn, ch to chi tit ph tng n
gin, cun ng c, cung cp pht in nc d phng
- B phn phc v: Ha nghim, Vn chuyn bc xp, cung ng vt t, b phn ng
lc ( oxy, in, nc )
S 2: Kt cu sn xut ca Nh my Luyn thp Lu X
Phn xng C
in, sa cha,
cun ng c, gc
chi tit
Thp ph, gang
BP Ha nghim
BP Cung ng
V.t
Phn xng nguyn liu
BP Vn chuyn
PX SXVL LK
Phn xng cng ngh

BP Bc xp
(Sn xut axtylen,

vi, bt chn)
Kho thnh phm
( Ngun: Phng cng ngh )
1.6. c im t chc ca b my qun l Cng ty

1.6.1. C cu t chc b my qun l ca Nh my
B my qun l ca nh my d l n v trc thuc cng ty, mi hot ng sn xut
kinh doanh u thng qua bo co, nhng b my qun l ca nh my c b tr theo kiu
trc tuyn chc nng, phn phi theo hai cp, c th hin qua s sau:
=============================================================
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S 3: S b my t chc v qun l Nh my luyn thp Lu X
Gim c
Ph G sn xut
Phng
k thut
Phn
xng
cng ngh
Ph G thit b
P. T
chc
hnh
chnh
Phn
xng
nguyn
liu
P. K
ton ti
chnh
B phn vn
chuyn vt
t
P. K
hoch
kinh
doanh
PX
SXVL
luyn
kim
P. C
in
Phn
xng
c in
P. Bo
v, t
v
Nh n
hin
trng
( Ngun: Phng t chc hnh chnh )

1.6.2. Chc nng, nhim v cc phng ban trong nh my
Nh my luyn thp Lu X hin c 3 cp qun l nh sau:
+ Cp nh my
+ Phng ban, phn xng
+ Cp ca, t
Cn c vo chc nng, nhim v cng ty GTTN giao kt vi tnh cht cng ngh v quy
m sn xut hin nay, b my t chc gm:
1.6.2.1. Ban gim c: gm c 3 thnh vin:
+ Gim c: ph trch chung cng tc SXKD, ch o trc tip cc phng: t chc hnh chnh, k ton ti chnh, k hoch kinh doanh.
+ Ph gim c sn xut: chu trch nhim ch o hng dn v kim tra cc n v t
chc, thc hin k hoch tc nghip, k hoch sn xut kinh doanh thng v cc mt thit k,
k thut, quy trnh cng ngh, ch o trc tip phng k thut, phn xng cng ngh, phn
xng nguyn liu, b phn vn chuyn vt t.
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+ Ph gim c thit b: chu trch nhim ch o, hng dn, sa cha thit b v cng
tc an ton bo v lao ng v cng tc an ninh trt t. Ch o trc tip cc phng c in,
bo v t v, phn xng c in, phn xng sn xut, vt liu luyn kim, nh n hin
trng.
1.6.2.2. Phng chc nng, nghip v, phc v
+ Phng k hoch kinh doanh: cn c vo sn lng hin vt lp k hoch thu mua vt
t, d tr, bo qun, cp pht vt t cho qu trnh SXKD ca nh my. Xy dng k hoch gi
thnh giao khon cho tng phn xng. B phn iu sn xut: tip nhn v x l thng
tin lin quan n sn xut hng ngy ca nh my v ca cng ty. Bo co tnh hnh sn xut
v thit b, vt t lin quan n sn xut hngngy.
+ Phng c in: qun l chi ph sa cha ln, sa cha thng xuyn, qun l my mc
thit b lin quan n sn xut, lp k hoch sa cha thit b my mc, TSC theo nh k.
+ Phng k thut: cn c vo ch tiu kinh t k thut cng ty giao, p dng sng kin ci
to k thut v quy trnh cng ngh nhm nng cao hiu qu trong qu trnh sn xut kinh
doanh. Xy dng nh mc tiu hao kim loi cho 1 tn thp phi, kim tra cht lng sn
phm trong qu trnh sn xut.
+ Phng t chc hnh chnh v y t: lp k hoch s dng lao ng, qun l v s dng
nh mc n gi tin lng cho tng nm. Qun l dng c vn phng, lp k hoch mua sm
trang thit b vn phng. Chm sc sc khe cho cn b cng nhn vin trong ton nh my,
thng xuyn kim tra v sinh phng dch trong ton b khu vc nh my.
+ Phng k ton ti chnh: tp hp ton b cc chng t ban u, ghi chp, tnh ton, phn
nh chnh xc cc nghip v kinh t pht sinh, phn tch hot ng kinh t lin quan n cng
tc ti chnh k ton ca nh my. Thc hin bo co, thng k v bo ca quyt ton tnh hnh
sn xut kinh doanh ca nh my vi cng ty.
+ Phng bo v - t v: m nhn cng tc bo v ti sn v an ninh, trin khai cng tc
phng chy n trong ton nh my.
1.6.2.3. Cc phn xng
+ Phn xng cng ngh: qun l v t chc sn xut thp phi.
+ Phn xng nguyn liu: gia cng ch bin nguyn liu vt liu, ph thp, gang cung
cp cho phn xng cng ngh nu luyn thp.
+ Phn xng c in: gia cng, sa cha cc ph tng, thay th v phc v cng tc sa
cha cc thit b lin quan n cng tc nu luyn thp.
+ Nh n hin trng: phc v nu n bi dng gia ca cho ton th cn b cng nhn
trong nh my. m bo v sinh an ton thc phm.
Vi m hnh qun l chc nng Ban gim c gm 1 trng 2 ph, 6 phng chc nng
v 5 phn xng, s nhn vin qun l l 69 ngi/ 750 ngi ( 9.2% ), ta thy b my qun
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l ca nh my luyn thp Lu X tng i ph hp, trnh tng xng v hot ng kh
linh hot trc nhng bin ng ca th trng hin nay.
1.7. T chc b may k ton ti Nh my
1.7.1. C cu t chc b my k ton
S 4: S b my phng k ton thng k ti chnh
Trng phng
Ph phng KTTH,
XDCB, SCL
Thng k
TH, bn
hng
K ton
thanh
ton
K ton
lng,
BHXH
K ton
vt liu
Thu quy
K ton
tiu th
K ton
TCS
1.7.2. Phn cng lao ng trong b my k ton

Cn c vo bin ch lao ng cn thit hng nm do phng t chc lao ng nh my
xy dng v duyt vi cp trn trong xc nh lao ng c bin ch cho phng k ton
thng k - ti chnh. ng thi cn c vo trnh cn b hin nay, phng k ton ti chnh
gm 9 ngi v c t chc theo cc phn hnh k ton nh sau:
a) Trng phng:
L ngi c nhim v lp k hoch ti chnh hng nm, gii trnh cc ch tiu vt nh
mc vn, kim tra gim st vic chi tiu theo ng ch ti chnh hin hnh, ch o cng tc
ca phng k ton.
b) Ph phng k ton tng hp xy dng c bn sa cha ln:
- Chc nng: L vin chc nghip v gip trng phng v cng tc k ton, chu trch
nhim trc trng phng v cc lnh vc c phn cng. c thay mt trng phng iu
hnh cc hot ng khi c trng phng y quyn.
- Nhim v:
+ Tp hp s liu t cc k ton phn hnh, hch ton k ton, lp bsao co quyt ton sn
xut kinh doanh hng thng, hng qu.
+ Tp hp chi ph v tnh gi thnh sn phm, lao v hng thng, qu, m bo tnh chnh
xc v ng tin yu cu.
+ Tnh ton kt qu tit kim chi ph, h gi thnh sn phm hng qu ca nh my vi
cng ty.
+ Tnh ton tng gim gi thnh hng thng, qu cho cc phn xng.
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+ Tp hp theo di, lp bo co quyt ton cc hng mc xy dng c bn v sa cha ln
hon thnh, kp thi m bo thu hi vn.
+ n c cc k ton phn hnh kim tra i chiu s liu, hch ton kp thi cc nghip
v pht sinh trong sn xut, kinh doanh m bo s liu hch ton c chnh xc.
c) Thng k tng hp bn hng:
- Chc nng: gip trng phng v cng tc thng k v bn hng.
- Nhim v:
+ Thng k ton b nhng pht sinh trong qu trnh sn xut kinh doanh ca nh my nh
sn lng sn phm sn xut, tnh hnh nhn lc, tnh hnh hot ng ca my mc thit b, an
ton lao ng v.v
+ Lp bo co tnh hnh thc hin nhim v k hoch sn xut hng qu, nm.
+ Lp bo co tnh hnh thc hin qu lng v thu nhp hng thng, qu, nm.
+ Cc k kim k phi tin hnh kim k thc t v m bo tnh chnh xc.
+ Vit ha n bn hng vi cc thu hng thng, qu, nm.
d) K ton thanh ton:
- Chc nng: L vin chc chuyn mn nghip v thuc h thng qun l vin chc nh
my Luyn thp Lu X Thi Nguyn. Gip trng phng theo di chi tit cho tng cng n
phi thu, phi tr v cc nghip v thu chi tin mt, TGNH hch ton ng nguyn tc.
- Nhim v:
+ Lp cc chng t thu chi khi c cc nghip v kinh t pht sinh, hch ton thu, chi cc
qu ng vi cc i tng s dng.
+ Theo di vic thc hin cc hp ng mua vt t c k kt, theo di, v bo co
tnh hnh cng n v ngi bn.
+ Bo qun lu tr cc chng t thu, chi ti chnh theo ng ch nh nc ban hnh.
+ Lp bo co tnh hnh thu chi tn qu hng thng.
e) K toan tiu thu:
- Chc nng: L vin chc chuyn mn nghip v thuc h thng qun l vin chc nh
my Luyn thp Lu X Thi Nguyn. Gip trng phng vic cng tc hch ton gi thnh,
tiu th sn phm v np thu.
- Nhim vu:
+ Qun l theo di s lng, gi tr nhp xut tn kho cc sn phm sn xut theo quy nh.
+ Hch ton y v ng doanh thu cac sn phm bn ngoi, bn ni b cng ty v dng
cho sn xut.
+ Tnh ton gi vn xut kho, chi ph bn hng, chi ph np cp trn chi ph qun l doanh
nghip, chi ph hot ng ti chnh, chi ph bt thng ng theo quy nh.
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+ Theo di vic thc hin cc hp ng bn hng k kt, theo di vic thc hin cc hp
ng bn hng k kt, theo di v bo co tnh hnh cng n v ngi mua. Thng xuyn
n c vic thu hi cng n.
+ Kim tra cc chng t ha n bn hng, vic thc hin gi c, cc chng t nhp xut
kho theo ng cc thu tc ca Nh nc v B Ti chnh ban hnh.
+ K khai thu gi tr gia tng u ra hng thng y theo quy nh ca cc thu tnh.
+ Lp bo co tnh hnh sn xut nhp, xut v tn kho sn phm, kt qu sn xut kinh
doanh, hot ng ti chnh, sn phm tiu th ni b cng ty v tiu th ngoi.
+ Thng xuyn i chiu vi th kho, cc k kim k, phi tin hnh kim k thc t, v
m bo tnh chnh xc, kp thi ng tin .
f) K toan TSC:
Chc nng: giup trng phong theo doi v mang TSC cua Nha may.
Nhim vu:
+ Theo di, qun l v s lng, gi tr nguyn gi ca TSC, gi tr hao mn,
gi tr cn li ca tng danh mc TSC c ng k.
+ Lp v tnh ton phn b khu hao TSC cho cc i tng su dng theo
ng quy nh ca cng ty v B Ti chnh ban hnh.
+ Theo di bin ng tng gim TSC kp thi, chnh xc.
+ Khi c TSC c thanh l, nhng bn phi kt hp vi phng c in, cc
phng c chc nng thc hin phng php u gi theo quy nh ca cng ty v ca Nh
nc.
+ M v theo di cht ch tnh hnh sa cha thng xuyn my mc, thit b,
i chiu gi tr thc t, thc hin vi k hoch cng ty quyt nh.
g) K ton lng, bo him x hi:
- Chc nng: gip trng phng theo di vic thc hin qu lng v BHXH.
- Nhim v:
+ Hng thng c nhim v cng cc phng chc nng r sot v xc nh qu
lng n ca, bi dng cho cc phn xng, b phn theo di kt qu sn xut v phc v ca
tng n v.
+ Lp bng phn b tin lng, BHXN hng thng cho khi vn phng.
+ Lp bng tng hp lng v thu nhp, BHXH hng thng cho ton nh my.
+ Lp bng thanh quyt ton BHXH thc chi bo co v thanh quyt ton vi
BHXH tnh c lp kp thi m bo quyn li cho ngi lao ng.
h) K ton vt liu:
- Chc nng: gip trng phng v cng tc qun l theo di , hch ton qu trnh pht sinh
nguyn, nhin, vt liu.
- Nhim v:
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+ Qun l, theo di s lng, gi tr nhp xut tn kho nguyn vt liu, lp th kho, theo
di cc mt hng qu him v c gi tr ln mt cch cht ch.
+ Hch ton y v ng gi tr nguyn nhin vt liu cho tng i tng s dng.
+ Kim tra cc chng t ha n mua hng, cc phiu nhp, xut kho theo ng cc th tc
php l m Nh nc v B Ti chnh ban hnh.
+ K khai thu GTGT u vo hng thng y theo quy nh ca Cc thu tnh.
+ Lp bo co ti chnh tnh hnh nhp xut tn kho vt t hng thng, hng qu.
i) Thu quy:
- Chc nng: gip trng phng qun l thu, chi v bo qun ton b qu tin mt, ttin gi
ngn hang, vn ni b.
- Nhim v:
+ Thu chi tin mt hng ngy khi c chng t c lp t k ton thanh ton chuyn sang.
+ R sot, kim tra cc chng t thu, chi khi c y cc chng t php l m Nh nc
quy nh mi c thu, chi.
+ Cui thng lp bng bo co, kim k qu tin mt thc t hin c.
* Mi quan h gia phng k ton thng k ti chnh vi cc b phn khc
Phng k ton thng k ti chnh c nhim v hng dn v kim tra vic thc hin
thu thp, x l cc thng tin k ton ban u, thc hin ch hch ton v qun l ti chnh
theo ng quy nh ca B Ti chnh. ng thi, phng k ton thng k ti chnh cn
cung cp cc thng tin v tnh hnh ti chnh ca nh my mt cch y , chnh xc v kp
thi, t tham mu cho ban gim c ra cc bin php , cc quy nh ph hp vi k
hoch, ch tiu m cng ty giao cho.
1.8. T chc cng tac k toan tai Nha may luyn thep Lu Xa
1.8.1.Chnh sch k ton chung
- V khng phi l n v hch ton c lp m ch c phn cp tng mt, ch k
toan Nha may ang s dung theo quyt inh s 15/2006/Q-BTC ngay 20/03/2006 cua B
trng b tai chinh.
- Nin k ton l t ngy 01/01 n 31/12 hng nm theo lch dng.
- K k ton gm k k ton nm, qu v k k ton thng. Ty nhu cu qun l v s
dng m cc bo co c lp theo thng, qu hay nm cho ph hp.
- n v tin t Nh my thng nht s dng l ng Vit Nam ng, khng c cc
nghip v kinh t pht sinh lien quan n ngoi t.
- Nh my p dng phng php k khai thng xuyn lin tc trong hch ton hng
tn kho.
- Hch ton theo hnh thc Nht k- Chng t.
- Tnh gi thnh phm theo phng php gin n.
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- Phng php tnh gi hng xut kho (vt liu) l phng php bnh qun c k d tr.
- Khu hao ti sn c thc hin theo phng php khu hao u.
- K ton chi tit nguyn liu vt liu c hch ton theo phng php th song song.
- Nh my tnh va np thu GTGT theo phng php khu tr.
1.8.2. Ch chng t:
Nh my s dng cc chng t ca B Ti chnh ban hnh bao gm:
- Chng t v tin t: phiu chi, phiu thu, giy ngh tm ng, giy ngh thanh
ton tm ng.
- Chng t v TSC: bin bn giao nhn TSC, thu TSC, bin bn thah l TSC,
bin bn giao nhn TSC sa cha ln hon thnh.
- Chng t hng tn kho: phiu nhp kho, phiu xut kho, th kho, bin bn kim k
vt t.
- Chng t v bn hng: ha n GTGT, ha n mua hng, phiu xut kho kim vn
chuyn ni b.
- Chng t v lao ng tin lng: bng chm cng, bng thanh ton tin lng, quyt
ton ngun tin lng, giy chng nhn ngh vic hng BHXH.
1.8.3. H thng ti khon s dng ti Nh my
H thng ti khon ca nh my bao gm hu ht cc ti khon theo Q s 15/2006
Q-BTC v cc ti khon sa i b sung theo cc chun mc v thng t hng dn ca B
Ti chnh.
Do iu kin sn xut kinh doanh, nh my khng su dng mt s ti khon nh: TK
121, 129, 139, 159, 221, 228, 229, 244, 344, 611.
Mt s ti khon c m chi tit cho ph hp vi ni dung kinh t ca tng phn hnh
k ton trong nh my.
1.8.4. Hnh thc k ton
1.8.4.1. Hnh thc s:
Do c im tnh hnh sn xut ca nh my nm cng mt a bn gm: dy chuyn
cng ngh, cc b phn phng ban chc nng, trc tip iu hnh sn xut nn nh my p
dng hnh thc k ton tp trung phn nh s liu nhanh nhy, chnh xc v kp thi, gip
cho ban lnh ao nh my ch o sn xut, phc v cng tc hch ton. Ti nh my k ton
s dng hnh thc nht k chng t.
Theo hnh thc ny ton b cng vic k ton t ghi s tng hp bo co u c thc
hin ti phng k ton thng k ti chnh. Ti cc phn xng khng b tr cc nhn vin k
ton m ch c nhn vin thng k, ghi chp cc thng tin ban u ca cc phn xng. Trnh
t ghi s k ton ca nh my c th hin theo s sau:
S 5: Trnh t ghi s k ton ca Nh my
=============================================================
lp K5KTDNCNA
23

===================================================================
Chng t gc
Bng phn b
Bng k
Nht k
chng t
S k ton chi
tit
S sch
Bng tng hp,

chi tit
Bo co ti chnh
Ghi ch:
Ghi hng ngy
Ghi nh k
i chiu, kim tra
1.8.4.2. Phn mm k ton s dng:
Bn cnh vic s dng hnh thc s, nh my cn s dng phn mm k ton BRAV04.1
h tr cho cng tc hch ton k ton. Phn mm ny c thit k ring cho Cng ty Gang
Thp Thi Nguyn.
1.8.5. Bo co k ton
H thng bo co ti chnh c lp bao gm:
- Bng cn i k ton: Mu s B01 DN.
- Bo co kt qu kinh doanh: Mu s B02 DN
Ngoi ra nh my cn s dng mt s loi bo co gip cho vic hch ton c d
dng hn v theo di c ton b tnh hnh ca nh my:
+ Bng tnh chu chuyn ni b sn phm.
+ Bng tng hp tnh hnh thc hin k hoch.
+ Biu tnh gi thnh sn phm (Lp theo thng, qu, nm)
+ Biu phn tch tng gim gi thnh (Lp theo thng, qu, nm)
=============================================================
lp K5KTDNCNA
24

===================================================================
PHN II:
THC TRNG T CHC CNG TC K TON MT S PHN

HANH TI NH MY LUYN THP LU X
2.1. Cac phn hanh k toan nha may ang s dung
Hin nay Nha may luyn thep Lu Xa ang s dung cac phn hanh sau:
+ T chc k toan NVL CCDC
=============================================================
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25

===================================================================
+ T chc k toan TSC
+ T chc k toan tin lng va cac khon trch theo lng
+ T chc k toan vn bng tin
+ T chc k toan tp hp chi phi va tinh gia thanh san phm
+ T chc k toan thanh phm va tiu thu thanh phm
+ T chc k toan cac phn hanh khac nh: k toan cac khoan phai thu, k toan cac
khoan phai tra, k toan tam ng...
Tuy nhin do thi gian i thc t va kinh nghim cua chung em con han ch, hn na
phn hanh T chc k toan tp hp chi phi va tinh gia thanh san phm a c mt nhom
sinh vin thc t lp K5KTTHA nghin cu do c Ma Thi Hng hng dn, nn bai bao cao
nay chung em chi tim hiu mt s phn hanh k toan chu yu cua nha may, gm cac phn hanh
sau:
+ T chc k toan NVL CCDC
+ T chc k toan TSC
+ T chc k toan tin lng va cac khoan trich theo lng
+ T chc k toan vn bng tin
+ T chc k toan thanh phm va tiu thu thanh phm
2.2. T chc k ton nguyn vt liu, cng c dng c ti Nh my
2.2.1. c im chung
Nguyn vt liu chnh Nh my s dng sn xut phi thp l gang lng, st v ph
thp. Ngoi ra, quy trnh sn xut thp thi cn c nhng vt liu ph ( nh FeMn 62% - 65% 75%, FeSi 72% - 75%, Silicon Mn) v cc loi nhin liu ( du Shell Irul Fruit, m chu
nhit, kh ga Shell, than cc Qung Ninh, du ht ci).
hch ton NVL nh my s dng TK 152
hch ton CCDC nh my s dng TK 153
2.2.2. Chng t, s sch s dng
K ton vt liu s dng cc chng t, s sch sau:
+ Chng t: phiu nhp kho, phiu xut kho, th kho, ha n GTGT, bin bn kim k
vt t
+ S sch: s chi tit NVL CCDC, s chi tit TK 152, s chi tit TK 153
2.2.3. Quy trnh lun chuyn chng t
(1) Hng ngy k ton cn c vo cc chng t gc hoc bng tng hp chng t k ton c
dng lm cn c ghi s, xc nh cc ti khon ghi N, cc ti khon ghi C nhp d liu
vo my vi tnh s dng phn mm k ton BRAV04.1 v khai bo vi my tnh cc yu cu
cn thit, my tnh s t ng x l chi tit tng NVL.
Theo quy trnh ca phn mm k ton, cc thng tin c t ng nhp s k ton tng
hp v cc s th k ton chi tit lin quan.
=============================================================
26
lp K5KTDNCNA

===================================================================
(2) Cui thng (hoc bt k thi im cn thit no) k ton thc hin cc thao tc kho s v
lp bo co ti chnh. Vic i chiu s liu chi tit v tng hp c thc hin t ng v
lun m bo chnh xc trung thc theo thng tin c nhp trong k. Ngi lm k ton c
th kim tra i chiu s liu gia s k ton vi bo co ti chnh sau khi in ra giy.
Thc hin thao tc in bo co ti chnh theo quy nh ca phn mm vit sn.
Cui thng, cui qu, cui nm s k ton tng hp v s k ton chi tit c in ra
giy, ng thnh quyn v thc hin cc th tc php l theo quy nh i vi k ton bng
tay.
Quy trnh lun chuyn chng t ti nh my luyn thp Lu X c th hin qua s
sau:
S 6: Quy trinh lun chuyn chng t
Chng t (phiu
NK, phiu XK,
ha n GTGT
)
My vi tnh c
s dng phn
mm k ton
my BRAV04.1
S k ton:
S chi tit TK
152, 153
S ci TK 1521,
1522, 153
Bo co ti chnh
Ghi ch
Nhp s liu hng ngy
In s, bo co cui thng, qu, nm
i chiu, kim tra
2.2.4. Th tc nhp, xut kho vt t
Nguyn vt liu ca Nh my c qun l kho, vic xut nhp vt liu c qun l
cht ch.
2.2.4.1. Th tc nhp kho
Khi co nhu cu mua vt t, Nha may lp hp ng mua vt t vi bn ban hang (biu
10 GTGT) Khi hng v n kho c th lp bin bn kim nhn vt t kim nhn vt liu thu
mua c v s lng ln cht lng, quy cch, chng loi..Ban kim nhn vt t cn c vo
kt qu thc t ghi vo Bin bn kim nghim (biu 11)
=============================================================
lp K5KTDNCNA
27

===================================================================
Sau lp phiu nhp kho vt t trn c s Ho n GTGT, giy bo nhn hng v
bin bn kim nhn vt t ri giao cho th kho. Th kho s ghi s vt liu thc nhp vo phiu
ri chuyn cho phng k ton lm cn c ghi s.
Trng hp pht hin tha, thiu, sai quy cch th kho phi bo co cho b phn cung
ng bit v cng ngi giao lp bin bn.
Phiu nhp kho c lp thnh 3 lin:
- 1 lin th kho gi vo th kho
- 1 lin giao cho nh cung ng
- 1 lin kp cng ha n GTGT chuyn ln phng k ton cng ty lm cn c hch
ton
Khi nhp kho th kho phi k vo phiu nhp kho, cn c vo phiu nhp kho vo th
kho. Trn phiu nhp kho th hin c v s lng v gi tr, cn khi vo th kho ch theo di v
mt s lng nhp xut tn.
K ton tng hp nhp vt liu Nha may s dng nhng ti khon sau : TK111,
TK112, TK152, TK1331, TK331, hch ton Nguyn vt liu k ton s dng s chi tit
NVL v s chi tit phi tr cho ngi bn. theo di tnh hnh thu GTGT u vo, hng
thng k ton vo t khai np thu GTGT gi cho c quan thu.
Sau y la s nhp vt t:
S 7 : S nhp vt t
Nhu cu
mua vt t
Hp ng
Bin ban
nghim thu
vt t
Hoa n
Thu
GTGT
Bin ban
kim
nghim
Phiu nhp
kho
Thu kho
Biu 1: Hoa n GTGT

DOANH NGHIP T NHN THNH ANH
a ch: T 2, Phng Gia Sng, Thnh ph Thi Nguyn Tnh Thi Nguyn
in thoi: 0280.3852.181
M s thu: 4600363549
_____________________________________________________________________
HO N (GTGT)
Lin 2: Giao ngi mua
Mu s: 01GTKT3/001
=============================================================
lp K5KTDNCNA
28

===================================================================
Ngy 13 thng 04 nm 2011
Ky hiu: TA/11P
H tn ngi mua hng : Ha Thi Thu Trang
n v : CN Cng ty CP Gang Thp Thi Nguyn Nh my luyn thp Lu X
a ch : Phng Cam Gi Thnh ph Thi Nguyn
S TK: 102010000442996 NH Cng thng Lu X TP Thi Nguyn
Hnh thc thanh ton :
STT
1
1
MS: 4600100155-022
Tn hng ho
vt
2
3
Thp ph tng ng HMS1, Tn
S lng
4
312,05
Thnh tin
n gi
5
10.500.000
6=4x5
3.276.525.000
HMS2 (90%/10%) Ni b
Cng tin hng
3.276.525.000
Thu sut thu GTGT 10% tin thu
327.652.500
Tng s tin thanh ton
3.604.177.500
S tin vit bng ch: Ba ty sau trm linh t triu mt trm tam mi bay nghin nm trm
ng.
Ngi mua hang
Ngi ban hang
( Ky, ghi ro ho tn )
( Ky, ong du, ghi ro ho tn)
Biu 2: Bin ban kim nghim vt t hang hoa

CNG TY C PHN GANG THP TN
NH MY LUYN THP LU X
BM KH 015
Mu s 03 VT
( Ban hnh theo Q s 15/2006/Q BTC Ngy
20/03/2006 ca B trng BTC)
BIN BN KIM NGHIM

( VT T SN PHM HNG HA DCH V )
kim nghim: Thp ph H1, H2, Ni a
Thc hin hp ng kinh t s: 11 11 HMB NT ngy 04 thng 1 nm 2011
=============================================================
lp K5KTDNCNA
29

===================================================================
Cn c: CV cho hng 25/3/11 ca DNTN Thnh Anh v Q s 450(25/3/11) c TG
ph duyt.
Ban kim nghim gm c:
- ng, b: Nguyn Minh Hnh
Ph Gim c Ch tch hi ng
- ng, b: L Ngc Ch
Phng KH KD - y vin thng trc
- ng, b: Hong Th Bch Phng
CBTM phng KH KD
- ng, b: Ngc Duy Mnh
Qun c phn xng nguyn liu
- ng, b: L Vn Hng
Th kho
- ng, b: H Th Thu Trang
i din khch hng
Phng thc kim nghim: Theo phiu giao nhn thp ph t 8/4/11 n 10/4/11. L hng thp
ph tng ng HMS1, HMS2 (90%/10%) Ni a a v kho Phn xng nguyn liu Nh
my luyn thp Lu X c kim nghim.
S LNG
S
TT
TN, NHN HIU, QUY CCH

VT T HNG HA
A
1
2
3
4
5
6
7
8
9
10
B
Thp ph tng ng
HMS1, HMS2 (90%/10%) Ni b
VT
C
Tn
Theo
chng t
Theo thc t
kim nghim
1
312,05
2
312,05
Trong
Khng
ng
ng quy
quy cch
cch
phm
phm
cht
cht
3
4
312,05
Kt lun ca ban kim nghim: L hng thp ph trn l l hng thp ph sch sau khi
loi b tp cht phi kim loi, cc cht chy n ra khi l hng. Quy cch cht lng m
bo yu cu hp ng. L hng trn iu kin nhp kho v cp cho sn xut.
i din
i din k
khch hng
thut
Biu 3: Phiu nhp kho
Th kho
Phng KH Phng KT
KD
TC
CNG TY C PHN GANG THP TN

NH MY LUYN THP LU X
PHIU NHP KHO

Ngi giao hng:
Theo ha n s:
C.Tch
H.ng
Mu s 01 VT
( Ban hnh theo Q s 15/2006/Q BTC Ngy
20/03/2006 ca B trng BTC)
S: 130
N:
C:
H TH THU TRANG
0000061 13/04/2011
=============================================================
lp K5KTDNCNA
30

===================================================================
a ch:
Doanh nghip t nhn Thnh Anh 4600363549 (Thi Nguyn)
Kho:
Kho Ph thp (KPT)
Hp ng s: 11 11/HMB NT
Stt
Mt hng
M s
Thp ph tng ng
HMS1/HMS2;
90%/10% Ni a
vt
APT01 Tn
S lng
Theo Thc
CT
nhp
312,05
n gi
Thnh tin
10.500.00
0
3.276.525.000
Cng
3.276.525.000
Cng thnh tin (bng ch): Ba t hai trm by mi su triu nm trm hai mi lm
nghn ng chn.
Phng KH KD
( K, h tn)
Ngi giao hng

( K, h tn)
Th kho
( K, h tn)
Gim c nh my
( K, h tn)
=============================================================
lp K5KTDNCNA
31

===================================================================
Biu 4: Bang k phiu nhp
CN CNG TY CP GANG THP THI NGUYN
Nh my luyn thp Lu X
BANG K PHIU NHP

T ngay 01/04/2011 n ngay 30/04/2011
Ngay
04/04
13/04
122
130
Ngi nhp
Din giai
Ph thep (454)
APT01
Ph thep
Tn
KNM
84,210
Thep ph (DNTNTA)
APT01
Ph thep
Tn
KNM
312,050
Ng Thi Thip
Ha Thi Thu Trang
.
Tam nhp ph thep (476)
APT01
Ph thep
30/04
176
177
Tn
KNM
16,370
Tn
KNM
329,230
DN TN Tun Linh
Ph thep (PKHKDCT)
APT01
Ph thep
30/04
S lng
Hoang Thi Phng
K toan ghi s
=============================================================
lp K5KTDNCNA
Gia
Tin
10.200.000
Tin hang
ThuGTGT
Tng cng
858.942.000
858.942.000
85.894.200
944.936.200
10.500.000
Tin hang
ThuGTGT
Tng cng
3.276.525.000
3.276.525.000
327.652.500
3.604.177.000
5.550.000
Tin hang
ThuGTGT
Tng cng
90.035.000
90.035.000
10.100.000
Tin hang
ThuGTGT
Tng cng
Tin hang
ThuGTGT
Tng cng
3.325.223.000
3.325.223.000
TK
331
1521
331
1521
331
1521
90.035.000
13681
1521
3.325.223.000
188.571.204.282
7.979.114.450
196.550.318.732
Ngay 30 thang 04 nm 2011

K toan trng
32

===================================================================
2.2.4.2. Th tc xut kho
theo di tnh hnh xut vt t, cng c dng c hng ngy di cc phn xng,
b phn, nhn vin thng k phn xng vit phiu yu cu cp vt t, cng c dng c gi
ln phng k hoch kinh doanh. Sau khi phng k hoch kinh doanh xem xt yu cu v k
duyt, k ton vt liu vit phiu xut kho v th kho cn c phiu xut kho xut theo s lng
ghi trn phiu xut, nhn vin phng thng k phn xng xung kho lnh vt t.
S 8: S xut vt t
Phiu yu
cu xut
vt t
Phong
KHKD
K toan
vt liu
Thu kho
Phiu xut
kho
Phiu yu cu cp vt t c lp thnh 3 lin:
- Mt lin lu ti gc
- Mt lin gi phng k hoch kinh doanh
- Mt lin gi ln phng k ton hch ton chi ph
Phiu xut kho c lp thnh 2 lin:
- Mt lin chuyn ln phng k hoch kinh doanh
- Mt lin chuyn ln phng k ton hch ton
S 9: S chng t xut vt t
Lin gc lu ni vit ha n
Ha n
xut kho
Th kho
k
K ton
tp hp
NVL
K ton
gi thnh
Phng k
ton lu
tr
Ngi lnh vt t
( Phn xng, b phn)
=============================================================
lp K5KTDNCNA
33

===================================================================
Cn c vo phiu xut kho, k ton vt liu xc nh c gi tr xut dng cho sn xut
v tin hnh vo s theo di NVL, tng hp v lp bng phn b NVL CCDC. S NVL trc
tip c nh khon vo TK 621.
Biu 5: Phiu xut kho
Nh my luyn thp Lu X
PHIU XUT KHO

S: KLM
N: 6212
C: 1521
Ngi lnh: Trn Vn at

n v:
Phn xng nguyn liu (PXNL)
Ni dung:
Kim loi mu ln trong ph thp
Kho:
Kho Nh my (KNM)
Stt
Mt hng
1
Ph thp (APT01)
vt S lng
Tn
6,70
n gi
10.322.939
Cng tin hng

Thu GTGT
Tng tin
Thnh tin
69.163.694
69.163.694
69.163.694
Cng thnh tin (Bng ch): Su mi chn triu mt trn su mi ba ngn su trm
chn mi bn ng khng trm mt xu.
Lp phiu
K ton trng
=============================================================
lp K5KTDNCNA
34

===================================================================
Biu 6: Bang k phiu xut
Nh my luyn thp Lu X
BNG K PHIU XUT

T ngy: 01/04/2011 n ngy: 30/04/2011
Ngy
30/04
S
004
Din gii
Xut vt t (SCCS)
APT01
Ph thp
S lng
KNM
16.043,50
Gi
10.322.939
Tin hng
ThuGTGT
Tng cng
30/04
005
Xut vt t (SCCS)
APT01
Ph thp
KNM
2.219,37
10.322.939
Tin hng
ThuGTGT
Tng cng
30/04
KLM
Kim loi mu ln trong

ph thp ( PXNL)
APT01
Ph thp
K ton ghi s
( K, h tn )
Tin
165.616.109.293
TK
6211
1521
165.616.109.293
165.616.109.293
22.910.494.285
6211
1521
22.910.494.285
22.910.494.285
KNM
6212
6,70
10.322.939
Tin hng
ThuGTGT
Tng cng
Tin hng
ThuGTGT
Tng cng
69.163.694
69.163.694
1521
69.163.694
188.595.767.272
188.595.767.272

K ton trng
( K, h tn )
=============================================================
lp K5KTDNCNA
35

===================================================================
2.2.5.1. Hch ton chi tit NVL CCDC
K ton chi tit NVL CCDC ti cng ty p dng theo phng php th song song
trn c s nhp, xut vt t. Th kho tp hp cc chng t nhp, xut hng ngy ghi vo s chi
tit VL, cui thng c s kim tra i chiu ln nhau.
Ta c quy trnh hch ton chi tit NVL theo phng php th song song nh sau:
S 10: Quy trinh hach toan chi tit NVL theo phng phap the song song
Th kho
Chng t nhp
Chng t xut
S k ton chi tit
Bng k tng hp nhp - xut - tn
Ghi ch:
Ghi hng ngy

i chiu, kim tra
Ghi hng thng
Nguyn tc hch ton:

Ghi chp v mt s lng ti kho cn ti phng k ton ghi chp v c s lng v gi
tr cho tng th nguyn liu, vt liu.
- Trnh t ghi chp:
Ti kho:
Hng ngy, th kho cn c vo cc chng t nhp xut NVL ghi s lng NVL thc
nhp, thc xut vo cc th kho c lin quan. Th kho m th kho tin hnh ghi chp, phn
nh tnh hnh nhp, xut, tn ca tng loi NVL CCDC v mt s lng. Mi th VL c mt
=============================================================
lp K5KTDNCNA
36

===================================================================
m ring, c theo di trn mt th kho, th kho do phng k ton lp v ghi cc ch tiu: tn,
nhn hiu, qui cch sn phm, n v tnh, m s sau giao cho th kho ghi chp hng
ngy. Cn c vo phiu nhp kho, phiu xut kho th kho ghi cc ct tng ng trong th kho,
mi chng t ghi mt dng, cui ngy tnh ra s tn kho.
Th kho phi thng xuyn i chiu s tn kho trn th kho vi s NVL thc t tn
kho. nh k 3 5 ngy hoc hng ngy sau khi ghi vo th kho, th kho chuyn ht chng t
nhp xut NVL cho phng k ton.
=============================================================
lp K5KTDNCNA
37

===================================================================
Biu 7: The kho
Nh my luyn thp Lu X
THE KHO
Kho: KNM Kho Nha may
T ngay: 01/04/2011 n ngay 30/04/2011
Chng t
Ngay
S
Din giai
S lng
Nhp
Xut
Gia
Thanh tin
Nhp
Xut
Tn u ky
04/04
04/04
13/04
30/04
30/04
30/04
122
123
130
004
005
KLM
Ph thep
Ph thep
Thep ph
Xut vt t
Xut vt t
Kim loai mu ln trong ph thep
Nhp xut trong ky

Tn cui ky
84,21
355,70
312,050
18.277,76
16.403,05
2.219,37
6,70
18.269,58
8,18
K toan ghi s
( Ky, ho tn )
=============================================================
lp K5KTDNCNA
10.200.000
10.500.000
10.500.000
10.322.939
10.322.939
10.322.939
10.322.939
858.942.000
3.734.850.000
3.276.525.000
188.680.219.239
84.451.967
165.616.109.293
22.910.494.285
69.163.694
188.595.767.272

K toan trng
( Ky, ho tn )
38

===================================================================
Ti phng k ton:
Theo nh k th kho gi chng t ln phng k ton. Sau khi k ton kim tra tnh hp
l, hp php ca chng t, cn c vo s liu ghi trn chng t ghi vo s chi tit vt t. nh
k v cui thng nhn vin k ton vt t xung kho hng dn, kim tra vic ghi chp th kho
ca tng kho, nu vic ghi chp hp l k ton k xc nhn vo th kho.
Cui thng cn c vo s chi tit k ton lp bng tng hp nhp, xut, tn kho NVL. Qu
trnh ghi chp c thc hin nh sau:
- S chi tit NVL do phng k ton lp phn nh s bin ng ca tng th NVL theo
ch tiu s lng v gi tr. S lng ghi trn s chi tit c s dng ghi vo bng nhp,
xut, tn kho vt t.
- Bng nhp, xut, tn vt t do phng k ton lp theo di tng hp s bin ng ca
tng th NVL c v mt s lng v gi tr. K ton cn c vo s liu ghi trn dng cng ca
s chi tit ghi vo bng nhp xut tn vt t.
Nh vy, trong thng k ton NVL theo di phn xut kho theo s lng ri vo s chi
tit ca tng loi v cn c vo cc s chi tit vt t khc.Cui thng k ton NVL cn c
theo tng loi NVL nhp, xut, tn m thc hin tnh gi xut thc t bnh qun cho tng
loi NVL xut dng trong thng ng thi xc nh s tin ca mi ln xut phn nh vo
th kho v cc s chi tit.
S 11: Trnh t hch ton NVL
Kho
Phiu xut
kho
Cc s, th k
ton chi tit
Bo co ti chnh
S ci
Nht kchng t
Chng t
mua NVL
2.2.5.2. K ton tng hp NVL CCDC

a) Phng php hch ton hng tn kho
Nh my p dng phng php k khai thng xuyn hch ton NVL CCDC. c
im ca phng php ny l mi nghip v nhp, xut NVL u c k ton theo di, phn
nh, tnh ton v ghi chp mt cch thng xuyn lin tc theo qu trnh pht sinh.
Trong trng hp p dng phng php k khai thng xuyn, cc ti khon k ton
hng tn kho c dng phn nh s hin c, tnh hnh bin ng tng gim vt t. V vy
gi tr vt t tn kho c so snh, i chiu vi s liu dc ghi chp trn s k ton. V
nguyn tc s tn kho thc t lun ph hp vi s tn kho trn s k ton. Nu c chnh lch
phi tm ra nguyn nhn v c gii php x l kp thi.
b) Tnh gi xut:
=============================================================
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39

===================================================================
Nh my tnh gi NVL xut dng cho sn xut trn c s tnh gi thc t theo phng
php tnh gi thc t bnh qun gia quyn. Theo phng php ny gi tr tng loi hng tn
kho c tnh theo gi tr trung bnh ca tng loi hng tn kho tng t u k v gi tr tng
loi hng tn kho c mau hoc sn xut trong k. Gi tr trung bnh c th c tnh theo
thi k hoc mi khi nhp mt l hng v, ph thuc vo l hng ca doanh nghip.
Cng thc tnh nh sau:
Gi thc t vt t xut
dng trong k
Trong :
n gi bnh qun
vt t xut kho
S lng vt t xut dng

trong k
Gi tr thc t vt t
nhp trong k
n gi vt t bnh
qun xut kho
Gi tr thc t vt t tn u
k
Gi tr thc t vt
t nhp trong k
S lng vt t tn
u k
S lng vt t
nhp trong k
Gi mua cha c thu

GTGT
Chi ph vn
chuyn ( nu c)
c) Ti khon s dng:
hch ton NVL CCDC, k ton s dng cc ti khon
- TK 152 (TK 153): theo di nhp xut tn kho vt t
d) K ton tng hp NVL theo phng php KKTX
S 12: Mt s cac nghip vu chu yu v tinh hinh tng, giam NVL
TK 152
SDK:
TK 111, 112, 331
TK 621
Tng do mua ngoai
Xut dung trc tip

Cho sx sp
TK 627, 641, 642
Xut NVL cho sx,
ban hang
Biu 8: S chi tit TK 1521

Nh my luyn thp Lu X
=============================================================
lp K5KTDNCNA
40

===================================================================
S CHI TIT TAI KHOAN
T ngay: 01/04/2011 n ngay: 30/04/2011
Tai khoan: 1521 Nguyn liu chinh
Chng t
Ngay
04/04
04/04
04/04
10/04
13/04
13/04
13/04
30/04
30/04
30/04
30/04
Din giai
S d u ky
122
Ph thep ( DNTN Tin Lan )
123
Ph thep ( DNTN Tin Lan )
124
Ph thep ( Bu tr hang tam
nhp PN113 31/3)
( Cng ty CPTTM Cng
Thinh )
081
Xut vt t ( Lo in SCCS )
129
Thep ph ( DNTN Thanh
Anh )
130
Thep ph ( DNTN Thanh
Anh )
617
Xut vt t
005
089
KH04 Khu hao TSC thang 4 nm
2011
PBL Tin lng ( Phong KTTC )
Cng phat sinh trong ky

S d cui ky
K toan ghi s
( Ky, ho tn)
TK
i
ng
331
331
331
Phat sinh
N
Co
4.406.807.800
964.062.000
3.734.850.000
1.012.764.000
6211
331
983.730.000
331
3.276.525.000
153
6211
6211
2141
1.152.632
3341
4.078.912.943
3.711.068.224
1.402.289.179
3.630.000
59.118.295
360.071.487.62 358.626.839.792
1
5.851.455.629

K toan trng
( Ky, ho tn)
=============================================================
lp K5KTDNCNA
41

===================================================================
Biu 9: S cai TK 1521
Nh my luyn thp Lu X
S CAI TAI KHOAN

1521 Nguyn liu chinh
Nm 2011
D N u nm:
D Co u nm:
TK
ghi co
1111
1121
1361
13681
1523
153
2141
2413
331
3341
3342
3352
33821
33822
33831
33841
33888
33891
627
711
PS N
PS Co
73.589.016.961
Thang 1
Thang 2
Thang 3
Thang 4
510.000
424.779
223.630.000
273.610.947.88
5
3.356.030
510.000
334.375
74.849.000
185.289.704.72
5
1.775.330
440.000
213.492
60.577.000
186.434.869.53
5
6.955.852
3.630.000
3.630.000
24.934.209.250
23.925.322.000
177.309.834
6.905.651
998.407
2.659.648
886.549
3.714.311
696.433
41.203.581
3.183.998
460.337
618.054
206.018
3.714.311
696.433
232.144
8.062.840
27.417.000
232.144
10.567.800
3.630.000
3.052.920
150.471.944.00
0
76.814.029
8.867.936
1.282.111
1.152.210
384.070
3.714.311
696.433
23.170.880
232.144
12.720.500
905.455
242.215
24.936.000
257.659.333.59
5
3.940.326
1.152.632
3.630.000
299.005.590.76
1
313.405.843.86
0
209.357.008.10
6
257.785.124.38
7
337.110.717.42
3
343.464.557.20
4
Thang 5
Thang
6
Thang
7
101.781.614.50
0
59.118.295
5.866.645
1.130.919
886.774
295.591
4.194.750
786.516
262.172
487.191.236
360.071.487.62
1
358.626.839.79
2
=============================================================
lp K5KTDNCNA
Thang
8
Thang
9
Thang
10
Thang
11
Thang
12
Luy k t u
nm
2.955.455
1.214.861
383.992.000
955.643.491.652
16.027.538
1.152.632
14.520.000
3.052.920
332.204.394.750
354.445.739
24.824.230
3.871.774
5.316.686
1.772.228
15.337.683
2.875.815
23.170.880
958.604
518.542.376
27.417.000
1.289.249.334.823
42

===================================================================
D N
D Co
59.188.763.862
10.760.647.581
4.403.807.800
5.851.455.629
K TOAN GHI S
=============================================================
lp K5KTDNCNA
89.555.986.541
K TOAN TRNG
43

===================================================================
2.3. T chc k ton ti sn c nh ca cng ty
2.3.1 c im ca TSC
TSC l b phn ch yu, chim t trng cao trong tng s ti sn di hn ca nh my. N
c ngha quan trng i vi hot ng sn xut i vi nh my.
- c im c bn nht ca TSC l tham gia vo nhiu chu k sn xut kinh doanh m vn
gi nguyn hnh thi vt cht ban u cho n khi b h hng phi li b.
- Khi tham gia vo qu trnh sn xut kinh doanh gi tr v gi th s dng ca TSC b gim
dn do b hao mn v c chuyn dch tng phn vo gi tr ca sn phm mi c to ra (tnh
vo chi ph sn xut kinh doanh trong k).
Nhng c im ny c nh hng ln n cng tc t chc hch ton TSC t khu tnh gi
ti khu hch ton chi tit.
2.3.2 Tnh hnh TSC ca nh my
Nh my luyn thp Lu X c nhim v sn xut nn TSC l b phn ch yu ca c s
vt cht, chim t trng kh ln. Vic trang b s dng TSC nh hng trc tip n hiu qu v
cht lng n kt qu kinh doanh. Nhn thc c iu ny cn b cng nhn vin ca nh my
cng c nhiu bin php bo qun v s dng tt v s lng, thi gian v hiu qu ca TSC.
Tng TSC c u t l trn 564 t ng v c s a dng khc bit v tnh cht k
thut, thi gian v cng dng s dng... c s dng vo mc ch sn xut kinh doanh c th.
TSC c giao cho cc b phn s dng v c s theo di, qun l cht ch, hch ton TSC
theo quy nh k ton... nhm m bo vic qun l, s dng vn ng mc ch v c hiu qu.
2.3.3 nh gi v phn loi TSC ca nh my
2.3.3.1 nh gi TSC
TSC trong nh my ch yu c hnh thnh t cc ngun sau : mua sm, u t xy dng
c bn hon thanh, c cp pht...
Theo quy nh ca nh nc th mi trng hp tng hay gim TSC u phi c tnh
theo nguyn gi. Trong cc trng hp nguyn gi TSC c xc nh nh sau :
*TSC hu hnh do mua sm
NG = Gt +Tp+ Pt + Lv Tk Cm Th
Trong :
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+ NG: Nguyn gi TSC
+ Gt: Gi thanh ton cho ngi bn ti sn
+ Tp: Thu, ph, l ph phi np nh nc (Thu nhp khu, thu tiu th c bit..)
+ Pt: Ph tn trc khi dng nh : vn chuyn, lp t, chy th
+ Lv: Li vay phi tr trc khi a TSC vo s dng
+ Tk: Thu trong gi mua hoc ph tn c hon li
+ Cm: Chit khu thng mi, gim gi c hng
+ Th: Gi tr sn phm, dch v thu c khi chy th.
*TSC hu hnh do u t xy dng c bn hon thnh
Nguyn gi ca TSC s c tnh theo gi quyt ton cng trnh xy dng, cc chi ph c lin
quan trc tip v l ph trc b.
*TSC hu hnh c cp pht, iu chuyn n
Nguyn gi ca TSC c cp pht, iu chuyn n l gi tr cn li trn s sch k ton ca
n v cp, n v iu chuyn n.
2.3.3.2 Phn loi TSC
TSC ca nh my c phn loi theo hnh thi biu hin bao gm :
+ TSC hu hnh: nh ca, vt kin trc; my mc, thit b; thit b v phng tin vn ti; dng
c qun l o lng th nghim...
+ TSC v hnh: phn mm my vi tnh...
2.3.4 Th tc bn giao v thanh l TSC
2.3.4.1 Th tc bn giao
u nm cn c vo bo co ti chnh cui nm trc, cng ty lp k hoch mua TSC.
Sau khi xem xt bn k hoch, ri quyt nh cho mua TSC trong thi gian nht nh. Mi khi
c TSC tng thm, cng ty phi lp hi ng giao nhn, trong gm c: i din bn giao
nhn, i din bn nhn v mt s u vin nghim thu v cng vi i din n v giao TSC
lp Bin bn giao nhn TSC. Cc bn sao ti liu k thut, cc ho n phng k ton gi
li lm cn c t chc k ton.
Cn c vo h s, phng k ton s m Th TSC cho tng i tng v m S TSC
theo di, qun l TSC. Sau TSC cp n cho tng b phn s dng. Ti y TSC c
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theo di, qun l, lm cn c i chiu khi kim k ti sn. Ti mi b phn m s ring do k ton
cung cp
2.3.4.2 Th tc thanh l TSC
a) i tng TSC c thanh l
TSC hu hnh thanh l l nhng ti sn h hng khng th tip tc s dng c,
nhng TSC lc hu v k thut hoc khng ph hp vi yu cu ca sn xut kinh doanh ca
nh my hoc khng th nhng bn.
b) Hnh thc thanh l
- iu chuyn ni b
- Bn ra ngoi
c) Th tc thanh l
- Thnh lp hi ng kim k nh gi tnh trng nhng TSC cn thanh l
- Lp Bin bn kim k TSC
- Sau s lp bin bn thanh l, vn bn ngh cng ty cho thanh l, km theo bin bn nh
gi li ti sn cn thanh l.
2.3.5. Chng t, s sch va tai khoan s dng
a) Chng t s dng
- Bin bn giao nhn ti sn c nh (mu s 01 TSC).
- Bin bn thanh l ti sn c nh (mu s 02 TSC.
- Bin bn nh gi li ti sn c nh (mu s 04 TSC).
- Bin bn kim k ti sn c nh (mu s 05 TSC).
- Bng tnh v phn b khu hao TSC(mu s 06TSC).
b) S sch s dng
- S tng hp gm:
S ci cc ti khon 211
- S chi tit gm:
+ S ti sn c nh (mu s S21-DN).
+ Th ti sn c nh (mu s S23-DN).
c) Ti khon s dng
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TK 211 : Ti sn c nh hu hnh
TK cp 2 c s dng ti nh my gm :
+ TK 2111 : Nh ca,vt kin trc
+ TK 2112: my mc, thit b
+ TK 2113: Phng tin vn ti, truyn dn
+ TK 2114: Thit b dng c qun l
+ TK 2118 : TSC khc
2.3.6.1 K ton chi tit TSC
+ Khi trong cng ty pht sinh cc nghip v tng (gim) TSC, k ton cn c vo cc
chng t c lin quan lp th TSC theo tng i tng, sau ghi vo s ng k TSC.
+ Khi c cc nghip v gim TSC, k ton cn c vo cc chng t gim TSC ghi
vo phn gim TSC hu hnh trn th TSC, ng thi ghi gim s ng k TSC. Mt khc
cn c vo cc chng t c lin quan ghi vo phn gim TSC v xc nh s hao mn ly k
ghi vo cc ct c lin quan trong th TSC v s TSC.
+ Cn c vo s liu trn cc bng tnh v phn b khu hao, nhn vin k ton s tng hp
s khu hao hng nm ca tng i tng TSC v xc nh s hao mn ly k ghi vo phn
c lin quan trong th v s TSC.
+ S TSC v th TSC c m theo di chi tit cho tng i tng TSC ring bit
hoc nhm TSC theo mu quy nh ca B ti chnh ban hnh.
Biu 10 : Giy bao tng tai san

NH MY LUYN THP LU X
CNG HA X HI CH NGHA VIT NAM

c lp - T do - Hnh phc
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GIY BO TNG TI SN
( Gi tm tng)
Phng k ton - Thng k TC Cng ty Gang thp Thi Nguyn bo cho
n v c gim vn : Ban qun l d n
n v nhn ti sn : Nh my luyn thp Lu Xa
Tn cng trnh : 02 thng x l gang lng
STT
Ni dung
02 thng x l gang lng
S tin
360.000.000
Hch ton
- Phng KT - TK TC cng ty
N TK 3361 : 360.000.000
C TK 1361 DA : 360.000.000
- Ban qun l DA ghi :
N TK 1361 : 360.000.000
C TK 2412 : 360.000.000
- n v nhn ti sn : NM Luyn thp
Lu X
N TK 211 : 360.000.000
C TK 3361 : 360.000.000
Tng
360.000.000
Ngy 20 thng 04 nm
Ngi lp biu
Phng k ton
2011
Th trng n v
Biu 11 : The TSC
===========================================================
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Mu s : 02- TSC
NH MY LUYN THP LU X
Ban hnh theo Q s 15/2006 Q-BTC

ngay 20/03/2006 cua B trng B Tai chinh
TH TI SN C NH
S : C30/5HD
Ngy 30/04/2011 lp th
Cn c vo bin bn giao nhn TSC s...............................Ngy...............
Tn, k m hiu, quy cch (cp hng) TSC : 02 thng s l gang lng
s hiu :
Nc sn xut (xy dng)

B phn qun l s dng :
Nm sn xut :2011
PXCN : Phn xng sn xut
Nm a vo s dng : 2011
Cng sut (din tich) thit k :

Cc thng s k thut ch yu :
Trnh cng ngh :
c trng TSC :
ng k thi gian s dng :
nh ch s dng TSC ngy :
L do nh ch :.....................................................................................
............................................................................................................................................................................................
S hiu
chng t
Ngy
Nguyn gi ti sn c nh
Din gii
Nguyn gi
Nm
360.000.000
2011
Tng cng
Ghi gim TSC chng t s :
Gi tr hao mn TSC
Gi tr HM
Cn li
360.000.000
360.000.000
L do tng :
L do gim :
H s k thut km theo :
Ngi lp biu
Trng phng KTTK-TC
Ngy30 thng 04 nm 2011
(k, h tn)
(k, h tn)
Gim c nh my
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Biu 12: Bao cao tng giam TSC
NH MY LUYN THP LU X
BO CO TNG GIM TSC

T thng 04 n thng 04 nm 2011
Ti sn c inh
Thi gian M
tng, gim tng,
gim
S
thng
khu
hao
20/04/2011 TH02
120
Nc
sn
xut
Nm
sn
xut
Nguyn gi
2011
360.000.000
Gi tr
Gi tr cn
khu hao li
trong k
A. TSC TNG
TSC ang dng trong SXKD
(ZA)
TSC hu hnh(ZA1)
My mc thit b ( ZA102)
02 thng x l gang lng(TXLGL)
B. TSC GIM
Ngi lp biu
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Ngy 30 Thng 04 nm 2011

K ton trng
50
360.000.000

===================================================================
2.3.6.2 K ton tng hpTSC
theo di tnh hnh tng, gim TSC theo nguyn gi k ton s dng :
TK 211 : Ti sn c nh hu hnh.
Quy trnh hch ton nghip v tng TSC
- TSC trong nh my ch yu tng do :
+ Mua sm TSC
+ Tng do cng tc XDCB hon thnh, bn giao a vo s dng
+ Tng do c cp pht, iu chuyn
S 13: S hach toan tng TSC
TK 111, 112, 331
TK 211
Mua TSC Khng qua lp t

TK 133
TK 152, 334,338
TK 241
CP Xy dng, Lp t
TSC hnh thnh qua

Xy dng, lp t
TK 411
Nhn TSC c cp pht, iu chuyn
TK 214
- Sau khi ghi nhn tng TSC do i mua hoc XDCB hon thnh bn giao a vo s
dng, k ton thc hin bt ton kt chuyn ngun vn.
N TK 414- Qu u t pht trin ( nu TSC mua sm bng qu u t pht trin)
N TK 441- Qu u t XDCB ( nu TSC c u t bng qu u t XDCB)
C TK 411- Ngun vn kinh doanh
Quy trnh hch ton nghip v gim TSC
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TSC trong nh my gim ch yu do cc nguyn nhn l :
+ Thanh l ti sn
+ Kim k thiu TSC
S 14: S hach toan giam TSC do thanh ly
TK 211
TK 214
TK 3331
TK 111,112
Ban TSC thanh ly

NVL thu hi
Ghi giam nguyn gia
TK 811
TK 711
TK152,153
NVL nhp kho
Trng hp pht hin kim k thiu TSC nh my truy tm nguyn nhn v x l theo
ng ch qun l ti chnh ca nh nc
===========================================================
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===================================================================
NH MY LUYN THP LU X
D n u nm
S CI TI KHON
211- Ti sn c nh hu hnh
Thng 4 nm 2011
563.075.942.466
D c u nm
TK ghi
c
Thng 1
Thng 2
Thng 3
Thng 4
...
Ly k t u
nm
...
3361
590.909.091
1.136.300.000
636.000.000
Ps n
Ps c
590.909.091
1.136.300.000
636.000.000
D n
563.666.851.557
563.666.851.557
D c
564.803.151.557
2.363.209.091
...
...
2.363.209.091
...
...

K TON GHI S
K TON TRNG
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2.3.7 K ton khu hao TSC
2.3.7.1 Khi nim khu hao TSC
Trong qu trnh sn xut kinh doanh, cc TSC ca doanh nghip lun lun chu nh
hng, tc ng ca hao mn hu hnh v hao mn v hnh lm cho gi tr v gi tr s dng
ca TSC b gim st. b p gi tr TSC b hao mn ny doanh nghip cn phi chuyn
dch dn phn gi tr TSC b hao mn vo gi tr sn phm sn xut trong k.
Nh vy: Khu hao TSC l s phn b mt cch c h thng gi tr phi khu hao
ca TSC trong sut thi gian s dng hu ch ca TSC vo gi tr sn phm, hng
ha, dch v c sng to ra.
Mc ch ca khu hao TSC l nhm thu hi li s vn u t vo TSC ng ra ban
u thc hin vic ti sn xut gin n v ti sn xut m rng TSC ca doanh nghip.
Khu hao TSC l mt trong nhng yu t cu thnh chi ph sn xut kinh doanh. V
vy vic s dng phng php tnh trch khu hao hp l hay khng hp l c nh hng trc
tip n s chnh xc ca vic tnh tng chi ph sn xut kinh doanh v t nh hng n
gi thnh sn phm.
2.3.7.2 Cch tnh khu hao TSC
C nhiu phng php tnh khu hao TSC nh: phng php khu hao nhanh, phng
php khu hao theo sn lng... Tuy nhin cn c vo c im sn xut kinh doanh ca n
v mnh, nh my la chn phng php khu hao theo ng thng (khu hao u theo
thi gian).
- Mc khu hao TSC :
Mc KHbq nm = Nguyn gi TSC
* T l khu hao bnh qun
nm
Trong o :
T l khu hao
1
Mc
bnh qun
= nm
Mc KHbq =
nm
S nm s dng
KHbq thng
12
TSC
Sau khi
tnh c mc trch khu hao cho tng i tng TSC, nh my s xc nh mc khu
hao ca tng b phn s dng TSC v tp hp chung cho ton nh my.
i vi nhng TSC c mua sm hoc u t mi th s nm s dng d kin phi
nm trong khong thi gian ti a v ti thiu theo quy nh ca nh nc.
Cn c xc nh s nm s dng d kin cho tng TSC :
- Tui th k thut ca TSC theo thit k.
- Hin trng TSC (thi gian TSC qua s dng, th h,...)
- Tui th kinh t ca TSC: c quyt nh bi thi gian theo di TSC.
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2.3.7.3 H thng s sch, chng t s dng
a) S sch s dng
- Nht ky chng t
- Bang k TSC
- S ci TK 214
b) Chng t s dng
- Bng tnh khu hao
- Bng phn b khu hao
2.3.7.4 Trnh t hch ton khu hao TSC
S 15 : Trinh t hach toan khu hao TSC
Bin bn bn giao,
thanh l, nh
gi li TSC
Bo co ti chnh
Bng tnh v
phn b khu hao
S chi tit
TSC
S ci
TK 214
Nht kchng t
2.3.7.5. Phng php hch ton khu hao TSC

a) Ti khon s dng
- TK 214: Hao mn ti sn c nh
+ TK 2141: Hao mn TSC hu hnh
b) Phng php hch ton :
- nh k nh my s tnh v trch khu hao vo chi ph sn xut kinh doanh v cc chi
ph khc
S 16: S hach toan khu hao TSC

TK 214
TK 627,641,642
Phn b khu hao vao chi phi

SXKD
TK 3533
===========================================================
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===================================================================
Phn b khu hao TSC
dung cho hoat ng phuc li
TK 411
TK 211
TSC iu chuyn
ni b
Biu 14: Bang phn b khu hao TSC

Nh my luyn thp Lu X
BNG PHN B KHU HAO TSC

Thng 04 nm 2011
TK
N
Tn ti khon
TK
C
1521
Nguyn liu chnh
2141
3533
Qu phc li hnh
thnh TSC
2141
6274
Chi ph khu hao TSC
2141
6414
Chi ph khu hao TSC
2141
624
Chi ph khu hao TSC
2141
Ngi lp biu
Tn ti khon
Hao mn ti sn c
nh hu hnh
Hao mn ti sn c
nh hu hnh
Hao mn ti sn c
nh hu hnh
Hao mn ti sn c
nh hu hnh
Hao mn ti sn c
nh hu hnh
Tng cng
Gi tr phn b
3.630.000
1.165.895
3.102.346.341
1.019.355
6.776.164
3.114.937.755

K toan trng

NH MY LUYN THP LU X
S CI TI KHON
214- Hao mn ti sn c nh hu hnh
Thng 4 nm 2011
D n u nm
D c u nm
256.625.754.410
===========================================================
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===================================================================
TK
ghi
Thng 1
Thng 2
Thng 3
Thng 4
Ly k t u
...
nm
c
...
Ps n
Ps c
D
3.098.177.055
N
D
259.723.931.46
3.103.101.297
262.827.032.762
3.114.937.755
265.941.970.517
3.114.937.755
...
...
12.431.153.862
256.625.754.410
...
256.625.754.410
256.625.754.410
...
256.625.754.410

K TON GHI S
K TON TRNG
2.4. T chc k toan tin lng va cac khoan trich theo lng
2.4.1 c im v tnh hnh qun l lao ng tin lng ti Nh my
Lao ng l yu t then cht i vi s pht trin ca mi doanh nghip. N l yu t
quyt nh trong vic to ra sn phm. Do vy, t c hiu qu cao trong sn xut kinh
doanh cn phi hnh thnh c mt lc lng lao ng ti u v phn cng, b tr lao ng
mt cch hp l.
===========================================================
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===================================================================
Cc cn b k ton vin hch ton phi theo di ghi chp y , chnh xc, kp thi v
tnh hnh thc hin mc thi gian lao ng, trn c s da vo cht lng sn phm lm ra
m tnh lng, tnh bo him x hi tnh vo chi ph sn xut, gi thnh sn phm lm ra.
2.4.2. Phn loi
2.4.2.1. Phn loi lao ng
Nh my Luyn Thp Lu X phn ra 2 loi lao ng, l:
+ Lao ng trc tip: bao gm cc cn b, k s v cng nhn trc tip tham gia vo qu
trnh sn xut cc phn xng sn xut
+ Lao ng gin tip: gm cc cn b cng nhn vin lm nhim v qun l ti cc phng
ban nh: gim c, ph gim c, ch tch cng on, k ton trng v cc nhn vin ti
phng k ton
L mt nh my hot ng sn xut kinh doanh cho nn lao ng ca nh my c
phn loi nh trn l hon ton ph hp v thun li cho vic sp xp lao ng cng nh qun
l v hch ton.
2.4.2.2. Phn loi tin lng:
Hin nay, Nh my p dng hai ch tr lng chnh l:
- Ch tr lng theo thi gian.
- Ch tr lng theo sn phm.
Ngoi mc lng ti thiu theo quy nh ca Nh nc l 830.000 /ngi/thng. theo
lng.
2.4.3. Chng t s dng
T chc chng t tin lng v BHXH Nh my p dng theo quy nh s dng cc
chng t sau:
+ Bng chm cng (mu s 01a LTL).
+ Bng chm cng lm thm gi (mu s 01b LTL).
+ Bng thanh ton tin lng (mu s 02 LTL).
+ Bng thanh ton tin thng (mu s 03 LTL).
+ Phiu chi (mu s 01 LTL).
+ Bng k trch np cc khon theo lng (mu s 10 LTL).
+Bng phn b tin lng v BHXH (mu s 11 LTL)
2.4.4. Ti khon s dng
Ti khon 334: Phi tr ngi lao ng.
+ TK 3341: Tin lng phi tr cng nhn vin.
+ TK 3342: Tin lng phi tr ngi lao ng khc.
+ TK 3343: Tin tit kim vt t.
Ti khon 335: Chi ph phi tr.
===========================================================
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===================================================================
+ TK 3352: Bi dng c hi.
Ti khon 338: Phi tr, phi np khc.
+ TK 3381 - Ti sn tha ch gii quyt.
+ TK 3382 - Kinh ph cng on.
+ TK 3383 - Bo him x hi.
+ TK 3384 - Bo him y t.
+ TK 3385 - Phi tr v c phn ho.
+ TK 3388 Bo him tht nghip.
2.4.5.1. S trnh t ghi s k ton tin lng v cc khon trch theo lng theo hnh thc
Nht k chng t ca nh my
S 17: S trinh t ghi s k toan tin lng va cac khoan trich theo lng
Chng t gc hoc bng phn b chng t
(Bng chm cng, phiu xc nhn khi lng
sp hon thnh, phiu lm thm gi)
Nht k chng t s 7
S th k
ton tin
lng
S ci TK 334, 338
Bng tng
hp tin
lng
Bng k s 4
Bo co k ton
Ghi ch:
Ghi hng ngy

Ghi cui thng
i chiu, kim tra
Hng ngy, k ton cn c vo cc chng t gc, hoc bng phn b nh: Bng chm
cng, phiu xc nhn khi lng sn phm, phiu lm thm gi c kim tra ly s liu
ghi trc tip vo cc Nht k - Chng t hoc Bng k, s chi tit tin lng.
Cui thng, k ton cn c vo s liu tng cng ca bng k, s chi tit chuyn s liu
vo Nht k - Chng t.
===========================================================
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===================================================================
Cui thng, cng cc s hoc th k ton chi tit v cn c vo s hoc th k ton chi
tit lp cc Bng tng hp chi tit tin lng theo tng ti khon i chiu vi S Ci.
S liu tng cng S Ci v mt s ch tiu chi tit trong Nht k - Chng t, Bng k v cc
Bng tng hp chi tit c dng lp bo co K ton.
2.4.5.2. S trnh t hch ton tng hp k ton tin lng ca nh my:
S 18: S trnh t hch ton tng hp k ton tin lng
TK 141
TK334
TK 622,627,641,642
Tin tm ng cho CNV i
cng tc
Tin lng, tin thng phi

tr cho CNV
TK 111,112
Thanh ton tin lng,
thng cho CNV
Tin thng t qu khen

thng phi tr cho CNV
TK431
TK 138
Tin bi thng cc khon
khu tr vo lng
ca CBCNV (BHXH,
BHYT, BHTN) thu
TK 3383
BHXH phi tr cho CNV
TK 338
Thu h cc qu BHXH, BHYT
(phn do CNV phi ng gp)
Tin lng ngh php

phi tr cho CNV
TK 335
2.4.5.3. S trnh t hch ton cc khon trch theo lng ca nh my:

S 19: S trnh t hch ton cc khon trch theo lng
===========================================================
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===================================================================
TK 3382, 3383, 3384
TK 622, 627,641,642
TK 111,112
Np cho NM qun l qu
Trch theo TL ca CNV tnh

vo chi ph
Chi tiu KPC ti NM
TK 334
TK 334
Trch theo TL ca
CNV tr vo TL
Tr cp BHXH cho CNV

TK 111, 112
Nhn tin cp b
ca qu BHXH
2.4.6.Qu tin lng v cc khon trch theo lng
2.4.6.1. Ngun hnh thnh qu tin lng
Nh my Luyn thp Lu X l n v hch ton cp 2 trc thuc cng ty Gang Thp
Thi Nguyn, nn qu lng ca nh my phi c quyt nh qua phng t chc lao ng
cng ty trn c s thc hin nhim v sn xut kinh doanh nh mc c giao.
Cn c vo sn lng sn phm thc hin, kt qu phn u gim gi thnh thp phi
do cng ty giao cho. Tng qu lng ca nh my c hnh thnh t cc ngun:
Qu tin lng theo n gi tin lng c giao.
Qu tin lng c tng thm hoc gim tr do gim hoc tng gi thnh thp
phi theo c ch tin lng ca cng ty.
Qu tin lng b sung theo ch quy nh ca Nh nc (nu c cng ty

b sung ngoi n gi tin lng).
Qu tin lng t cc hot ng khc (nu c).
Qu tin lng d phng (hoc chnh lch) t nm trc chuyn sang.
2.4.6.2. S dng qu lng

Trong tng qu tin lng thc hin c phn chia cho cc qu sau:
Qu tin lng chi h tr cc khon c tha thun v k trong tha c lao ng
tp th (ti a khng qu 3%).
Qu khen thng t qu lng (ti a khng qu 5%).
===========================================================
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===================================================================
Qu tin lng dnh phn phi thm cho CBCNV vo cc ngay l, tt, ngy truyn
thng Nh my (ti a khng qu 6%).
Qu tin lng dnh phn phi thm cho CBCNV tham gia sa cha cc k l
ngng sa cha (ti a khng qu 1%).
Qu tin lng d phng cho nm sau (ti a khng qu 1%).
Qu tin lng tr trc tip cho CNVC theo lng khon (sn phm hoc thi gian): t
nht bng 80% thng qua vic phn phi cho cc phn xng, phng ban, chc danh theo kt
qu v hiu qu sn xut tng thng do phng t chc lao ng d tho trnh gim c Nh
my quyt nh.
Cng thc p dng:
VI = VDGI x QTH +VTGI
Trong :
VI
: L qu tin lng thc hin ca Nh my.
VDGI : L n gi tin lng khon.
QTH : L s lng thp phi thc hin trong thng ca Nh my.
VTGI : L tin lng tng (+) gim () do thc hin ch tiu quy nh.
Cc b phn, phn xng sn xut da trn qu tin lng khon cho tng ngi nh
sau:
Cng thc:
TI = TK + VPCD + VBS
Trong :
TI
: L tng tin lng thng ca ngi th I nhn c.
TK
: L tin lng khon thc t phi tr theo kt qu lao ng/ngi.
VPCD : L mc ph cp lm m hPC = 30%.
VBS : L tin lng b sung.
2.4.6.3. Phng php tnh tin lng
Tin lng theo thi gian c tr cho ngi lao ng cn c vo thi gian lm vic
thc t. S ngy lm vic tiu chun trong thng do nh my la chn l 26 ngy.
Lng ti thiu p dng theo quy nh ca Nh nc v lng ti thiu: 730.000/thng
(thng 4/2011). Cn c Ngh nh 205/2004/N-CP quy nh h thng thang lng, bng
lng v ch ph cp lng trong cc Cng ty nh nc lm c s.
S ngy thc t ca tng ngi c xc nh da vo bng chm cng. Vic chm
cng do cc trng phng, qun c m nhim. Cui thng cc b phn phi gi bng chm
cng v phng k ton ti chnh, cn c vo k ton tin lng tnh ra s tin phi tr cho
tng ngi trong thng.
Phng php tnh tin lng ca b phn gin tip:
* Cng thc tnh lng c bn quy i:
===========================================================
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===================================================================
Lng c bn
Lng c bn
H s chc
=
x
x
S ngy cng
quy i c nhn
26(cng theo ch )
danh
H s chc danh:
+ Trng phng : 1,42

+ Ph phng
: 1,35
+ Nhn vin
: 1,1
* Cng thc tnh lng sn phm:
Lng theo sn
H s lng theo sn
=
phm tng c nhn
phm ca phng
Lng c bn quy i
tng c nhn
H s lng sn
Tng qu lng sn phm c phn b
=
phm ca phng
Tng qu lng quy i ca phng
* Cng thc tnh lng theo thi gian:
Lng thi gian
Lng c bn
=
X
S ngy ngh l
(Ngh l)
26 (cng theo ch )
* Cc khon khu tr theo lng:
Theo t l quy nh BHXH, BHYT, BHTN c trch 8,5% tin lng c bn + ph cp
trch nhim (nu c).
H s ph cp trch nhim ca trng phng: 0,4
H s ph cp trch nhim ca ph phng : 0,3
Phng php tnh tin lng ca b phn trc tip:
Cch tnh lng sn phm:
Cng thc tnh:
Lng sn phm ca 1CN = Lng bnh qun c t x Cng quy i ca 1 CN
Trong :
Tng qu lng
Lng bnh qun c t
=
Tng cng quy i ca c t
H s ph cp
trch nhim
(Nu c)
H s cp bc (A, B, C) c xp loi tng thnh vin trong t, theo quy nh chung.
H s A: 1 B: 0,9 C: 0,8.
H s ph cp trch nhim:
T trng: 1,1
T ph : 1,08
CN
:1
Cch tnh lng ch :
H s cp bc x mc lng ti thiu
Tin lng thng
S ngy lm vic thc
=
x
ca 1 CN
t trong thng
26 ngy
Cch tnh lng ph cp ca 3:
Cng quy i
ca 1CN
S ngy lm
vic thc t
H s cng
vic
H s
(A, B, C)
===========================================================
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Cng thc tnh:
Lng SP
Lng ca 3 =
X
S cng ca 3
x
H s ph cp ca 3
S cng SP
Trong : H s ph cp ca 3: 0,3
* Cc khon trch theo lng:
Mc lng ti thiu chung do Nh nc quy nh c dng lm cn c ng v hng
bo him x hi, bo him y t, bo him tht nghip. Theo mc lng ti thiu chung nm
2011 l 830.000 ng.
K ton da vo mc lng c bn ca ton cn b cng nhn vin tnh BHXH 16%,
BHYT 3%, BHTN 1% cn KPC 2% tnh trn lng thc t tr vo chi ph sn xut; 8,5%
tnh trn lng c bn tr vo lng ca cn b cng nhn vin trong : BHXH 6 % , BHYT
1,5%, BHTN 1%.
C th nh sau:
+ BHXH, BHYT, BHTN, KPC tnh vo chi ph sn xut c xc nh nh sau:
- BHXH = 16% x Lng c bn
- BHYT = 3% x Lng c bn
- BHTN = 1% x Lng c bn
- KPC = 2% x Lng thc t
+ BHXH, BHYT, BHTN tr vo lng ca cn b cng nhn vin
- BHXH = 6% x Lng c bn
- BHYT = 1,5% x Lng c bn
- BHTN = 1% x Lng c bn
Bt u t 01/05/2011 mc lng ti thiu c tng ln t 730.000 ln 830.000 nn
vic tnh lng c bn ca cng nhn vin s nh sau:
Thng 4: Lng c bn = H s lng c bn x 730.000
Thng 5 v 6 tr i: Lng c bn = H s lng c bn x 830.000
===========================================================
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===================================================================
Biu 16: Bang thanh toan tin lng
PHN XNG NGUYN LIU
T: 1
STT
H v tn
Lng
CB
BNG THANH TON TIN LNG

Thng 4-2011
Lng sn phm
Lng ch
S.C
Tin lng
S.C
Tin lng
Lng
khon
Khon
ngoi
S.C
PX
Tin lng
THN
PCC3
PCTN
Tng cng
Tm ng
k I
CK Khu
tr BH
8,5%
S tin cn lnh
S.C
Tin lng
477,525
6,117,763
1,000,000
214,073
4,903,690
456,633
4,564,811
1,000,000
214,073
3,350,738
Lm Vit Hng
2,518,500
24
5,252,776
387,462
Nguyn Thi Hong
2,518,500
22
3,720,716
387,462
Phm Th Ngc Lan
2,518,500
12
2,387,625
193,731
238,763
2,820,119
1,000,000
214,073
1,606,046
Nguyn Th Thanh Bnh
2,518,500
24
4,775,251
193,731
477,525
5,446,507
1,000,000
214,073
4,232,434
on Th Tuyt
2,518,500
24
4,775,251
193,731
537,216
5,506,198
1,000,000
214,073
4,292,125
Nguyn Thi Dy
2,971,100
24
5,157,271
342,819
553,332
6,053,422
1,000,000
252,544
4,800,878
Nguyn Tun Cng
1,810,400
24
4,488,736
139,262
392,764
5,020,762
1,000,000
153,884
3,866,878
Phm Thi Nguyn
2,971,100
24
4,918,508
228,546
491,851
5,638,905
1,000,000
252,544
4,386,361
L Thanh Trng
2,131,600
24
4,631,993
163,969
405,299
5,201,261
1,000,000
181,186
4,020,075
10
Dng Minh Hi
1,299,400
24
3,571,887
99,954
401,837
4,073,678
1,000,000
110,449
2,963,229
11
ng Th Kim Dung
1,533,000
24
4,345,478
117,923
271,592
4,734,993
1,000,000
130,305
3,604,688
Cng
25,309,10
0
250
48,025,492
27
2,448,590
83
4,704,337
55,178,419
11,000,000
2,151,277
42,027,142
NGI LP BIU
Q PHN
XNG
73,000
73,000
TRNG PHNG KTTKTC
===========================================================
Lp K5KTDNCNA
GIM C NH MY
65

===================================================================
Biu 17: Bang phn b tin lng
Nh my luyn thp Lu X
BNG PHN B TIN LNG

T ngy 01/04/2011 n ngy 30/04/2011
Tn ti khon
APT01
1521
CP thu mua thep ph
6221
TT001
TT002
Phi thep SD 390, SS540

Phi thep lo in SD 295A
SPP02
TH001
TH002
TH003
TH004
TH005
THX01
6271
6222
San xut khi Acetylen
Thu hi va lam sach KL
Gach ph cac loai thu hi
Vy thep ln tap cht
Bt chiu la cac loai
Than in cc ph
Xi thai thu hi
Chi phi nhn vin
6278
Chi phi khac bng tin
6411
6421
Chi phi NVBH

Chi phi NVQLDN
6428
811
Chi phi bng tin khac

Chi phi khac
Tng cng
Tin lng
Lng
n ca
(334.1)
(334.2)
59.118.295
5.866.645
59.118.295
8.866.645
2.471.716.31
2
347.328.178
2.124.388.13
4
93.819.529
16.611.473
20.352.000
2.491.740
12.914.000
8.794.980
24.391.500
8.263.836
1.477.007.13
252.160.35
5
5
TKVT
ch
yu
BH x hi
(3383.1)
BH x hi
(3383.1)
BHTN
(3389.1)
4.194.750
4.194.750
153.134.29
7
21.518.593
131.615.70
4
786.516
786.516
29.000.445
4.075.173
24.925.272
96.552.698
18.103.631
Kinh ph cng on
Bi dng
c hi
(33822)
262.172
262.172
9.570.893
886.774
886.774
37.075.745
295.591
295.591
12.358.582
1.344.912
8.225.981
5.209.923
31.865.822
1.736.641
10.621.941
381.213.420
2.331.642.854
6.034.544
1.407.294
249.172
305.280
37.376
193.710
131.925
365.873
123.958
22.155.107
469.097
83.057
101.760
12.459
64.570
43.975
121.957
41.319
7.385.036
95.695.920
16.943.702
20.759.040
2.541.575
13.172.280
8.970.880
24.879.330
8.429.113
1.879.398.506
1.130.919
1.130.919
149.826.31
3
19.542.544
1.619.888.55
3
4.401.00
15.924.000
4.404.485
30.699.886
825.841
5.756.229
275.280
1.918.743
293.138
24.298.328
97.713
8.099.443
27.417.000
278.352.00
0
288.986.11
6
54.472.662
18.061.632
411.255
137.085
86.527.641
28.842.547
5.768.509.36
8
===========================================================
Lp K5KTDNCNA
66
Tng cng
(33821)
72.541.662
72.541.662
2.712.856.274
149.826.313
29.840.001
1.706.585.182
2.046.768
2.046.768
27.965.340
153.004.00
0
6.676.755.966

===================================================================
K toan trng
Ngi lp biu
Biu 18.A: Nht ky chng t s 7

NH MY LUYN THP LU X
NHT K CHNG T S 7
Phn I Tp hp chi ph SXKD ton doanh nghip
STT
TK CP
621
622
627
641
642
Cng A
C 1111
C 1121
C 1361
C 13681
C 142
20,577,269,980
32,967,905
30,438,878
C 1521
358,626,839,79
2
130,087,56
0
281,766,382
C 1522
26,218,650,53
9
C 1523
138,362,403
C 1524
1,485,051,48
7
699,693,055
139,262,342
1,098,949,03
5
26,918,343,59
4
6,240,767
358,626,839,79
2
2,584,000,52
2
C 1526
498,488,509
1,342,505
105,828,271
138,796,176
47,561,270
79,342,653
-1,000,000
280,766,382
1111
5,310,000,000
1121
500,000,000
1331
10
1361
11
13681
12
138
1,028,640
4,000,000
20,581,269,980
130,087,56
0
358,626,839,79
2
9,017,666
416,784,889,58
1
286,416,540,04
2
328,158,500
39,738,000
===========================================================
Lp K5KTDNCNA
67
498,488,509

===================================================================
905,455
242,215
249,936,000
257,695,333,59
5
13
1521
14
1522
9,335,905,614
15
1523
478,114,103
16
1524
17
153
18
1553
1,040,000
1,816,474,750
331
20
33311
245,134,782
21
3338
1,000,000
22
3341
4,830,759,243
23
3342
172,173,000
24
3344
10,000,000
25
3362
26
3368
27
33821
28
33831
29
33832
30
33833
108,369,793
31
33841
54,472,662
32
33842
27,236,331
33
33888
34
33891
18,061,632
35
33892
18,061,632
36
3533
37
41112
38
632
635
13,981,000
349,651,987
175,150,303,23
7
19
39
3,940,326
794,000,000
-1,568,961,644
6,149,946,987
227,202,284
273,797,950
17,295,873
4,975,000
1,568,961,644
31,800,000
2,895,962,887
===========================================================
Lp K5KTDNCNA
68

===================================================================
40
41
42
811
Cng B
Tng
5,379,276,711
5,518,072,887
1,692,649,86
8
1,771,992,52
1
470,996,079,23
2
471,276,845,61
4
692,261,704,63
0
712,842,974,61
0
130,087,56
0
358,626,839,79
2
26,918,343,59
4
3,940,326
358,630,780,11
8
2,584,000,52
2
31,800,000
C 3342
C 3351
C 3352
540,000,000
149,826,313
530,288,509
Biu 18.B: Nht ky chng t s 7

NH MY LUYN THP LU X
NHT K CHNG T S 7
Phn I Tp hp chi ph SXKD ton doanh nghip
STT
TK CP
C 153
621
622
627
641
642
701,229
Cng A
834,268,350
1,111
1,121
1,331
10
1,361
11
13,681
12
138
517,839,300
C 1552
C 2141
326,667,767
315,727,821
C 242
C 331
C 3338
49,283,201
3,102,346,341
466,750,000
832,612,216
2,565,535,84
1
1,477,007,13
5
832,612,216
19,542,544
1,619,888,55
3
5,681,974,07
3
1,019,355
326,667,767
C 3341
6,776,164
94,811,841
3,110,141,860
561,561,841
1,000,000
1,000,000
13,469,504,383
===========================================================
Lp K5KTDNCNA
69
252,160,355
4,401,000
15,924,000
272,485,355
2,046,768
540,000,000
151,873,081

===================================================================
1,152,632
3,630,000
101,781,614,50
0
13
1,521
14
1,522
19,364,644,263
15
1,523
703,787,734
16
1,524
5,452,284,060
17
153
823,118,300
18
1,553
19
331
20
33,311
21
3,338
22
3,341
23
3,342
24
3,344
25
3,362
26
3,368
27
33,821
28
33,831
29
33,832
30
33,833
31
33,841
32
33,842
33
33,888
34
33,891
35
33,892
36
3,533
37
41,112
38
632
39
635
59,118,295
1,165,895
6,370,552
===========================================================
Lp K5KTDNCNA
27,417,000
70
5,866,645
1,130,919

===================================================================
40
811
41
Cng B
42
Tng
1,152,632
6,370,552
4,795,895
835,420,982
333,038,319
3,114,937,755
561,561,841
141,594,953,24
0
142,427,565,45
6
86,535,295
5,768,509,36
8
1,000,000
5,866,645
278,352,000
1,130,919
540,000,000
153,004,000

K toan trng
Ngi lp biu
Biu 19: Bang k s 4

Nh my luyn thp Lu X
BNG K S 4
T ngy 01/04/2011 n ngy 34/04/2011
Tk
154
1541
1543
621
6211
6212
622
6221
6222
627
6271
6272
6273
6274
6277
Tn TK
Chi ph sn xut kinh doanh d dang
Chi ph SX d dang
Chi ph SX ph d dang
Chi ph NVL trc tip
Chi ph NVL trc tip SPC
Chi ph NVL trc tip SPP
Chi ph nhn cng trc tip
Chi ph NCTT SPC
Chi ph NCTT SPP
Chi ph sn xut chung
Chi ph nhn vin PX
Chi ph vt liu
Chi ph dng c sn xut
Chi ph khu hao TSC
Chi ph dch v mua ngoi
Co 621
409.538.452.978
408.753.465.049
784.987.929
Co 622
2.808.552.194
2.712.856.274
95.695.920
===========================================================
Lp K5KTDNCNA
71
Co 627
826.897.609
527.138.718
8.758.891
Tng cng
413.173.872.790
826.034.068.816
979.442.740

===================================================================
6278
Chi ph khc bng tin

Tng cng
409.538.452.978
2.808.552.194
Ngay30 thang 04 nm 2011

K toan trng
K toan ghi s
===========================================================
Lp K5KTDNCNA
826.897.609
72
413.173.872.790

===================================================================
NH MY LUYN THP LU X
S CHI TIT TI KHON
T ngy: 01/04/2011 n ngy: 30/04/2011
Ti khon: 3341 - Tin lng tnh vo gi thnh
Chng t
Ngy
Pht sinh
Din Gii
TK
S d u k
8,780,499,702
6/4/2011
Kinh ph giao lu th thao (phng k thut)
1111
850,000
8/4/2011
1121
794,000,000
1111
3,800,000
1111
3,282,309,243
22/4/2011
35
Chi lng tm ng T4/2011 (phng KTTC)

Thng cn b Cng ty v Nh my ngun
tin thng ca Gim c nm 2011
(phng t chc hnh chnh)
Chi lng quyt ton T3/2011 (phng KTTC)
22/4/2011
37
Mua trang phc biu din (phng k thut)
1111
900,000
27/4/2011
39
Chi lng thm ca Nh my (phng KTTC)
1111
1,532,900,000
27/4/2011
40
Thng 2 /c cng tc vin t ngun tin

thng ca Gim c nh my
1111
10,000,000
30/4/2011
HTBH
Hch ton BH thu NL T3/2011 (BHXH - YT

thu ngi lao ng)
1388
156,197,683
PBL
Kt chuyn khon phi tr lng bc xp, VC

thp ph thu gi t i tng trm cp ca
phng bo v Cng ty
1388
27,317,000
13/4/2011
30/4/2011
20
30/4/2011
PBL
Tin lng (phng KTTC)
1521
59,118,295
30/4/2011
PBL
Tin lng (phng KTTC)
6221
2,471,716,312
30/4/2011
PBL
Tin lng (phng KTTC)
6222
93,819,529
30/4/2011
PBL
Tin lng (phng KTTC)
6271
1,477,007,135
30/4/2011
PBL
Tin lng (phng KTTC)
6411
19,542,544
30/4/2011
PBL
Tin lng (phng KTTC)
6421
1,619,888,553
30/4/2011
PBL
Tin lng (phng KTTC)
811
27417000
Cng pht sinh trong k
5,808,273,926
5,768,509,368
S d cui k
874,635,144
K ton ghi s
Ngy 30 thng 04 nm 2011.
(K, h tn)
K ton trng
(K, h tn)
Biu 21: Tng hp phat sinh TK 3341

===========================================================
Lp K5KTDNCNA
73

===================================================================
NH MY LUYN THP LU X
TNG HP PHT SINH TI KHON

T ngy: 01/04/2011 n ngy: 30/04/2011
Ti khon:3341 - Tin lng tnh vo gi thnh
Nhm theo: 1. Theo ti khon i ng
M
nhm
1111
1121
1388
1521
6221
6222
6271
6411
6421
811
Tn nhm
S d u k
Tin Vit Nam
Tin Vit Nam
Phi thu khc
Nguyn liu chnh
Chi ph nhn cng trc tip SPC
Chi ph nhn cng trc tip SPP
Chi ph nhn vin phn xng
Chi ph nhn vin bn hang
Chi ph nhn vin qun l
Chi ph khc
Cng pht sinh
S d cui k
Ngi lp biu
Pht sinh
N
C
8,780,499,702
483,759,243
794,000,000
183,614,683
5,808,373,926
59,118,295
2,471,716,312
93,819,529
1,477,007,135
19,542,544
1,619,888,553
27,417,000
5,768,509,368
8,740,635,144

K ton trng
Biu 22:Tng hp phat sinh TK 338

===========================================================
Lp K5KTDNCNA
74

===================================================================
NH MY LUYN THP LU X
TNG HP PHT SINH TI KHON

T ngy: 01/04/2011 n ngy: 30/04/2011
Ti khon:338 - Phi tr phi np khc
Nhm theo: 1. Theo ti khon i ng
M nhm
Tn nhm
Pht sinh
N
S d u k
1111
Tin Vit Nam
1121
Tin Vit Nam
1361
Vn kinh doanh cc n v trc thuc
1388
Phi thu khc
1521
Nguyn liu chnh
3352
Bi dng hin vt
33831
BHXH tnh vo gi thnh
33832
BHXH c chi
6221
Chi ph nhn cng trc tip SPC
6222
Chi ph nhn cng trc tip SPP
6271
Chi ph nhn vin phn xng
6411
Chi ph nhn vin bn hang
6421
811
Chi ph khc
Cng pht sinh
S d cui k
Ngi lp biu
22,270,873
500,0
00,000
227,2
02,284
2,1
90,000
C
698,130,056
3
00,000
12,1
25,000
153,66
7,756
6,4
25,803
122,68
0,500
17,2
95,873
17,2
95,873
768,9
59,030
241,13
9,962
1,8
76,391
150,23
1,016
5,8
96,457
70,7
72,629
5
48,340
782,95
9,727
712,13
0,753
712,13
0,753

K ton trng
===========================================================
Lp K5KTDNCNA
75

===================================================================
NH MY LUYN THP LU X
S CI TI KHON
3341 - Tin lng tnh vo gi thnh
D N u
nm
D C u
nm
Thng 4 nm 2011
9,087,994,693
Tk ghi c
Thng
5
Thng
6
Thng
7
Thng 8
Thng
9
Thng
10
Thng
11
Thng
12
Ly k t u
nm
Thng 1
Thng 2
Thng 3
Thng 4
1111
5,579,194,725
2,240,278,099
4,034,997,156
4,830,759,243
16,685,229,223
1121
779,000,000
791,000,000
788,000,000
794,000,000
3,152,000,000
1388
155,043,445
155,409,210
181,496,887
183,614,683
675,564,225
33888
70,000,000
70,000,000
4212
13,756,167
13,756,167
PS N
6,513,238,170
3,186,687,309
5,088,250,210
5,808,373,926
20,596,549,615
PS C
4,450,718,649
4,020,975,720
6,008,986,329
5,768,509,368
20,249,190,066
9,087,994,693
9,087,994,693
9,087,994,693
9,087,994,693
D N
D C
7,025,475,172
7,859,763,583
8,780,499,702

K TON GHI S
K TON TRNG

===========================================================
Lp K5KTDNCNA
76

===================================================================
NH MY LUYN THP LU X
S CI TI KHON
33831 - Bo him x hi tnh vo gi thnh
D N u nm
Thng 4 nm 2011
D C u nm
326,709,34
6
Tk ghi c
Thng 1
Thng 2
1121
251,309,61
5
1388
1,277,500
33832
28,789,235
24,249,683
281,376,35
0
292,723,69
3
258,139,77
5
287,621,86
8
11,347,343
40,829,436
PS N
PS C
233,890,09
2
Thng 3
269,951,049
Thng 4
Thng
5
Thng
6
Thng
7
Thng
8
Thng
9
273,797,950
Thng
11
Thng
12
Ly k t u
nm
1,028,948,706
2,190,000
3,467,500
15,866,197
17,295,873
86,200,988
285,817,246
293,283,823
1,118,617,194
295,484,846
288,986,116
1,164,816,523
D N
D C
Thng
10
50,497,036
K TON GHI S
K TON TRNG

===========================================================
Lp K5KTDNCNA
77

===================================================================
===========================================================
Lp K5KTDNCNA
78

===================================================================
NH MY LUYN THP LU X
S CI TI KHON
33821 - Kinh ph cng on phi np cp trn
D N u nm
D C u nm
Tk ghi c
1361
Thng 4 nm 2011
326,709,34
6
Thng 1
Thng 2
Thng 3
326,503,00
2
Thng
5
Thng
6
Thng
7
Thng
8
Thng
9
227,202,284
4212
326,503,00
2
PS C
66,760,781
60,314,636
127,281,761
Thng
11
Thng
12
Ly k t u
nm
206,344
206,344
227,202,284
553,911,630
90,134,793
86,527,641
303,737,851
326,709,346
326,709,346
326,709,346
326,709,346
D N
66,967,125
Thng
10
553,705,286
206,344
PS N
D C
Thng 4
217,210,210

K TON GHI S
K TON TRNG

NH MY LUYN THP LU X
===========================================================
Lp K5KTDNCNA
79

===================================================================
S CI TI KHON
33841 - Bo him y t tnh vo gi thnh
D N u nm
D C u nm
Tk ghi c
Thng 4 nm 2011
326,709,346
Thng
5
Thng
6
Thng
7
Thng
8
Thng
9
Thng
10
Thng
11
Thng
12
Ly k t u
nm
Thng 1
Thng 2
Thng 3
Thng 4
54,885,692
54,865,982
54,871,019
54,472,662
219,095,355
PS N
54,885,692
54,865,982
54,871,019
54,472,662
219,095,355
PS C
54,885,692
54,865,982
54,871,019
54,472,662
219,095,355
1121
D N
D C
K TON GHI S
K TON TRNG

NH MY LUYN THP LU X
S CI TI KHON
===========================================================
Lp K5KTDNCNA
80

===================================================================
33891 - Bo him tht nghip tnh vo gi thnh
D N u nm
D C u nm
Tk ghi c
Thng 4 nm 2011
326,709,346
Thng 4
Thng
6
Thng
7
Thng
8
Thng
9
Thng
10
Thng
11
Thng
12
Ly k t u
nm
Thng 2
18,295,231
17,976,367
18467803
18,061,630
72,801,031
PS N
18,295,231
17,976,367
18,467,803
18,061,630
72,801,031
PS C
18,295,231
17,976,367
18,467,803
18,061,630
72,801,031
1121
Thng 3
Thng
5
Thng 1
D N
D C
K TON GHI S
===========================================================
Lp K5KTDNCNA
K TON TRNG
81

===================================================================
2.5. T chc k ton vn bng tin
Khi nim
Vn bng tin l mt b phn ca vn sn xut kinh doanh trong doanh nghip thuc ti
sn lu ng c hnh thnh ch yu trong qu trnh bn hng v cc quan h thanh ton
khc.
Vn bng tin ti nh my bao gm:
+ Tin mt ti qu
+ Tin gi ngn hng
Nguyn tc k ton
+ n v tin t thng nht l VN
+K ton phi phn nh kp thi chnh xc s tin hin c v tnh hnh thu chi ton b cc
loi tin, m s theo di chi tit tng loi ngoi t theo nguyn t v theo ng Vit Nam quy
i.
+ Nu trong qu trnh SXKD c s dng ngoi t, th khi tin hnh hch ton, Nh my
phi quy i ra VN theo t gi thc t bnh qun lin ngn hng do ngn hng VN cng b
ti thi im thanh ton hoc theo thi im pht sinh nghip v kinh t tu theo hp ng
k kt gia cng ty vi i tc ghi s k ton.
+Cui mi k k ton, trc khi lp bo co ti chnh, k ton tin hnh nh gi li s d
c gc ngoi t trn cc ti khon vn bng tin theo t gi giao dch bnh qun trn th trng
lin ngn hng do ngn hng VN cng b ti thi im lp bo co ti chnh v x l chnh
lch t gi theo ng ch k ton quy nh.
2.5.1. K ton tin mt
Nh my lun d tr mt lng tin mt nht nh phc v cho vic chi tiu hng ngy
v hot ng ca ton cng ty khng b gin on.
Mi khon thu, chi, bo qun TM ca cng ty u do th qu qun l. Thc hin hch
ton cc nghip v pht sinh lin quan n TM l k ton TM.
Chng t k ton s dng
- Phiu thu (mu 01 TT).
- Phiu chi (mu 02 TT).
- Bin lai thu tin (mu 05 TT).
- Cc chng t khc c lin quan.
S sch s dng
- S nht k chng t
- Bng k
- S ci
- S chi tit
===========================================================
Lp K5KTDNCNA
82

===================================================================
-Bng tng hp chi tit
TK s dng
TK 111 - Tin mt: phn nh tnh hnh hin c, s bin ng v tn qu TM
+ TK 1111 TM VN ti qu
Trnh t hch ton
+ Hng ngy cn c vo cc chng t gc: phiu thu, phiu chi... K ton kim tra s liu
v ghi vo bng k, s chi tit tin mt hoc ghi trc tip vo s nht k chung.
+ Cui thng, cn c vo s liu trn bng k, s chi tit...K ton kim tra v ghi s liu
vo s nht k chng t.
+ Cui thng kho s, cng s liu trn cc nht k chng t, kim tra, i chiu s liu
trn cc nht k chng t vi bng k, s chi tit v cc chng t c lin quan.... ly s liu
tng cng ca cc nht k chng t ghi trc tip vo s ci.
+ Sau khi i chiu khp ng s liu s ci v nht k chng t, cng nh cc s, bng
tng hp chi tit.... s ci s l c s lp bng cn i k ton v cc bo co ti chnh.
S 20: Trinh t ghi s chng t tin mt
Chng t
gc
NKCT
s1
S ci
Bng k
s 1
Bo co
ti chnh
S qu
Ghi chu :
Ghi cui ngay
Ghi cui thang
Biu 28: Phiu chi

===========================================================
Lp K5KTDNCNA
83

===================================================================
Mu s: 02 TT
Ban hanh theo Q s 15/2006/Q BTC ngay
20/03/2006 cua B trng BTC
PHIU CHI
S: 001
N: 1388 14.000.000
Co: 1111 14.000.000
Ho va tn: HA THI LIN

ia chi:
Phong KTTC
Ly do chi: Chi tng qua SN cho CBCNVC trong Nha may trong thang 4/2011
S tin:
14.000.000 NV (Vit bng ch): Mi bn triu ng chn.
Kem theo:.. chng t gc.
Giam c
(Ky, ho tn, ong du)
K toan
trng
(Ky, ho tn)
Thu quy
(Ky, ho tn)
Ngi lp
phiu
(Ky, ho tn)
Ngi nhn tin

(Ky, ho tn)
a nhn u s tin ( vit bng ch ): Mi bn triu ng chn

+ Ty gia ngoai t ( vang, bac, a quy ):.
+ S tin quy i:...
( Lin gi ra ngoai phai ong du )
Biu 29: Phiu thu
Mu s: 02 TT
Ban hanh theo Q s 15/2006/Q BTC ngay
20/03/2006 cua B trng BTC
PHIU THU
S: 002
N: 1111 450.000.000
Co: 1361 450.000.000
Ho va tn: HA THI LIN

ia chi:
Phong KTTC
Ly do: Cng ty cp tin n ca bi dng thang 3, cp tin lng thang 4 nm 2011
S tin:
450.000.000 NV (Vit bng ch): Bn trm nm mi triu ng chn
Kem theo:.. chng t gc.
Giam c
(Ky, ho tn, ong du)
K toan
trng
(Ky, ho tn)

Ngi np
Ngi lp phiu
Thu quy
tin
(Ky, ho tn)
(Ky, ho tn)
(Ky, ho tn)
Biu 30: Ban bao cao thu chi

Nh my luyn thp Lu X
S:.
===========================================================
Lp K5KTDNCNA
84

===================================================================
BAN BAO CAO THU CHI
Kem theo chng t thu: t va chng t chi tin: t.
S CT
vao s
Din giai
Thu Chi
001 Ha Thi Lin, chi tng
qua SN cho CBCNVC
trong Nha may thang 4
nm 2011
Tng cng hm nay

S d hm qua
S d hm nay
TK
i
ng
1388
Thu
Chi
Tng hp TK i
din nhau
14.000.000
Tng thu =
1388 = 14.000.000
Tng chi =
14.000.000
= 14.000.000
= 22.681.809
= 8.681.809
Ngi lam bao cao thu chi
Ngi thm hach
Biu 31: Bang k s 1

Nh my luyn thp Lu X
===========================================================
Lp K5KTDNCNA
85

===================================================================
BANG K S 1
Ghi N TK: 111 Tin gi Vit Nam
T ngay 01/04/2011 n ngay 30/04/2011
S d u: 22.681.809
Ngay
05/04/2011
06/04/2011
18/04/2011
19/04/2011
21/04/2011
22/04/2011
27/04/2011
Tng cng
Co 131
2.585.000
Co 1361
450.000.000
135.080.000
14.138.000
34.980.000
186.813.000
30270.000.00
0
1.590.000.000
5.310.000.000
K toan ghi s
Co 33888
Cng Ps
2.585.000
450.000.000
135.080.000
14.168.000
34.980.000
3.270.000.000
D cui ngay
11.266.809
111.231.998
180.975.538
26.667.538
61.387.795
23.387.795
300.000 1.590.000.000
300.000 5.497.113.000
S d cui: 1.721.922
16.666.922

K toan trng
Biu 32: S chi tit TK theo i ng

Nh my luyn thp Lu X
===========================================================
Lp K5KTDNCNA
86

===================================================================
S CHI TIT TI KHON THEO I NG
T ngy 27/04/2011 n ngy 27/04/2011
Ti khon 1111 : Tin Vit Nam
Chng t
S Ngay
Din giai
TK
Phat sinh
N
S d
N
Co
00
D u ky
27/04 Cng ty cp lng nha
7
00
may 3/2011 (P.KTTC)

27/04 Np tin kinh phi thc
8
03
tp
8
27/04 Chi lng thm cua nha 3341
1.532.900.00
1.600.252.795
8
03
may
27/04 Chi lng m thang
3383
0
17.295.873
67.352.795
9
04
02/2011
27/04 Thng 2 ng chi
2
3341
10.000.000
50.056.922
cng tac vin

Cng phat sinh
S d cui ky
1361
1.590.000.00
9.952.975
776.042.795
3388
0
300.000
1.599.952.795
1.590.300.00
1.560.195.87
3
30.104.127

K ton ghi s
( k, h tn)
K ton trng
( k h tn)
===========================================================
Lp K5KTDNCNA
87

===================================================================
Biu 33: Nht ky chng t s 1
Nh my luyn thp Lu X
NHT KY CHNG T S 1
Ghi co TK: 1111 Tin Vit Nam
T ngay 01/04/2011 n ngay 30/04/2011
S d u: 22.681.809
Ngay
Cng PS Co
01/04/2011
06/04/2011
14.000.000
350.034.811
08/04/2011
13/04/2011
18/04/2011
19/04/2011
30.220.000
19.025.460
16.091.000
168.476.000
22/04/2011
3.308.259.74
3
13.435.000
1.583.585.87
3
14.945.000
5.518.072.88
7
26/04/2011
27/04/2011
29/04/2011
//
N 1331
N 138
N 1521
14.000.000
193.444.00
0
N 331
10.010.000
N 3341
850.000
796.000
N 3342
N 3344
107.583.00
0
6.804.000
4.000.000
N 33832
N 33888
3.800.000
14.545
180.000
905.455
3.971.000
102.190.00
0
4.124.500
4.175.000
1.542.900.00
0
14.400.000
328.158.50
0
400.000
400.000
3.283.209.24
3
38.095
1.028.640
6.000.000
57.786.000
905.455 13.981.000
4.830.759.24
3
17.295.87
3
172.173.00 10.000.000
0
S d cui:1.721.922
K toan ghi s
===========================================================
Lp K5KTDNCNA

88
17.295.87
3
4.975.000

===================================================================
K toan trng
===========================================================
Lp K5KTDNCNA
89

===================================================================
Nh my luyn thp Lu X
S CI TI KHON
Ti khon 1111 : Tin Vit Nam
T ngy 27/04/2011 n ngy 27/04/2011
Chng t
S Ngay
Din giai
008 27/04
S d u ky
Cng ty cp lng nha may 3/2011
(P.KTTC)
Np tin kinh phi thc tp
038 27/04
039 27/04
Chi lng thm cua nha may

Chi lng m thang 02/2011
040 27/04
Thng 2 ng chi cng tac vin

Cng phat sinh
007 27/04
S d cui ky
TK
1361
3388
8
3341
3383
2
3341
Phat sinh
N
9.952.975
1.590.000.00
0
300.000
Co
1.532.900.000
17.295.873
1.590.300.00
0
30.104.127
10.000.000
1.560.195.873

K ton trng
K ton ghi s
( K, h tn)
===========================================================
Lp K5KTDNCNA
90

===================================================================
Biu 35: S quy tin mt
Nh my luyn thp Lu X
S QU TIN MT
T ngy 27/04/2011 n ngy 27/04/2011
Ti khon 111: Tin Vit Nam
Chng t
S Ngay
00
7
00
8
03
8
03
9
04
0
Din giai
TK
Phat sinh
N
S d
Ho tn
n vi
Co
1361
1.590.000.000
9.952.795
1.599.952.975
Ha Thi Lin
P.KTTC
27/04
S d u ky
Cng ty cp lng nha may 3/2011
(P.KTTC)
Np tin kinh phi thc tp
33888
300.000
1.600.252.975
Trn Thi Quyn
ao tao
27/04
Chi lng thm cua nha may
3341
1.532.900.000
67.352.975
Ha Thi Lin
P.KTTC
27/04
Chi lng m thang 02/2011
33832
17.295.873
50.056.922
oan Hu Cng
P.KTTC
27/04
Thng 2 ng chi cng tac vin
3341
10.000.000
40.056.922
ao Xun Thu
P.KTTC
27/04
Cng phat sinh

S d cui ky
1.590.300.000
30.104.127
1.560.195.873
===========================================================
Lp K5KTDNCNA
30.104.127
91

===================================================================
2.5.2. K ton tin gi ngn hng
Khi nim:
Tin gi ngn hng (TGNH) l vn bng tin ang c gi ti ngn hng, kho bc nh
nc hay ti cc t chc ti chnh gi chung l TGNH.
TGNH ca nh my luyn thp Lu Xa ch c Tin VN, khng pht sinh cc nghip v
lin quan n ngoi t, vng , bc kim kh qu...tin vo ngn hng l mt yu cu bt buc
i vi cc doanh nghip nhm phc v cho cng tc qun l ti sn giao dch thanh ton c
thun tin an ton.
TGNH c cng ty dng thanh ton cc nghip v kinh t pht sinh c gi tr ln
nh:
- Mua vt liu, MMTB
- Tin lng ca CNV n khi chi tr mi rt v nhp qu ..
Chng t s dng
- Giy bo n
- Giy bo c
- U nhim thu
- U nhim chi
- Sc chuyn khon
- Ha n GTGT
- Bng sao k
- Cc chng t lin quan khc
S sch s dng
- S chi tit TK 112
- S ci TK 112
- S theo di TGNH...
TK s dng
TK 112: TGNH
- TK 1121: TGNH VN
Phng php hch ton
Ngay khi nhn c giy bo ca ngn hng, k ton tin hnh kim tra i chiu vi cc
chng t gc km theo v s sch ca Nha may.Cc chng t hch ton TGNH l: Giy bo
n, giy bo c hay cc bng sao k....Da vo cc chng t trn, k ton tin hnh vo s
TGNH theo di khon tin ca nh my.
Trnh t ghi s k ton
===========================================================
Lp K5KTDNCNA
92

===================================================================
S 21: Trinh t ghi s TGNH
Chng t
gc
NKCT s
2
S ci
S chi tit
Bo co
ti chnh
Bng k
s 2
Ghi chu:
Ghi cui ngay
Ghi cui thang
===========================================================
Lp K5KTDNCNA
93

===================================================================
Biu 36.A: Bang k s 2
Nh my luyn thp Lu X
BANG K S 2
Ghi N TK: 112 Tin gi Ngn hang
T ngay 01/04/2011 n ngay 30/04/2011
Ngay
01/04/2011
04/04/2011
06/04/2011
13/04/2011
18/04/2011
20/04/2011
27/04/2011
29/04/2011
30/04/2011
Tng cng
Co 131
89.382.150
981.170.328
187.623.150
Co 1361
Co 33888
Co 515
500.000.000
178.871.000
199.021.669
12.125.000
193.424.220
1.829.492.517
500.000.000
12.125.000
1.400.519
1.400.519
Cng Ps
89.382.150
981.170.328
187.623.150
500.000.000
178.871.000
199.021.669
12.125.000
193.424.220
1.400.519
2.343.018.036
S d u: 128.488.567
D cui ngay
217.870.717
1.199.041.045
1.218.037.808
881.514.308
499.161.374
559.843.743
529.701.143
698.113.563
699.514.082
S d cui: 699.514.082
Biu 36.B: Nht ky chng t s 2

===========================================================
Lp K5KTDNCNA
94

===================================================================
Nh my luyn thp Lu X
NHT KY CHNG T S 2
Ghi co TK: 112 Tin gi ngn hang
T ngay 01/04/2011 n ngay 30/04/2011
Ngay
05/04/2011
Cng Ps Co
168.626.387
N 1331
1.000
07/04/2011
08/04/2011
24.652.000
811.871.500
14/04/2011
500.011.000
1.000
15/04/2011
18/04/2011
20/04/2011
50.404.693
10.808.241
138.339.300
268.972
415.569
3.144.664
27/04/2011
28/04/2011
42.267.600
25.011.800
1.771.992.521
N 1388
N 1521
N 331
168.615.38
7
1.173.447
851.500 17.010.000
887.714
2.273.800 22.728.000
9.017.666 39.738.000
N 3341
N 33831
N 33833
N 33841
N 33842
273.797.95
0
108.369.79 54.472.662
3
27.236.331
273.797.95
0
108.369.79 54.472.662
3
27.236.331
794.000.00
0
242.215
242.215
47.466.000
6.237.000
103.708.00
0
23.645.600
349.651.98
7
794.000.00
0

K toan trng
K toan ghi s
===========================================================
Lp K5KTDNCNA
95

===================================================================
Biu 37: Nht ky chng t s 2

Nh my luyn thp Lu X
NHT KY CHNG T S 2
Ghi co TK: 112 Tin gi ngn hang
T ngay 01/04/2011 n ngay 30/04/2011
S d u: 128.488.567
Ngay
05/04/2011
07/04/2011
08/04/2011
14/04/2011
15/04/2011
18/04/2011
20/04/2011
27/04/2011
28/04/2011
N 33891
N 33892
18.061.632
18.061.632
N 627
693.588
213.004
11.818.000
17.714.286
18.061.632
18.061.632
30.438.878
N 641
1.342.505
1.342.505
N 642
10.000
23.478.553
10.000
10.000
1.996.636
2.357.948
19.668.636
20.000
10.000
47.561.270
S d cui: 699.514.082
K toan trng
K toan ghi s
===========================================================
Lp K5KTDNCNA
96

===================================================================
Nh my luyn thp Lu X
S CI TI KHON
T ngy 27/04/2011 n ngy 27/04/2011
Ti khon 112 : Tin gi ngn hng
Chng t
Ngay
S
Din giai
TK
Phat sinh
N
S d u ky
27/04 BC009 Thu tin hoc sinh thc tp H s 48
3388
559.843.743
6.525.000
ngay 14/03/2011 (ao tao)

27/04 BC010 Thu tin hoc sinh thc tp H s 47
8
3388
5.600.000
Co
27/04
018
ngay 07/02/2011 (ao tao)

Mua thuc dit mui (Cng ty
27/04
018
TNHH Dc phm Phng ng)

Phi chuyn ST 18600000 (Chi
6427
17.714.286
27/04
018
nhanh cng thng)

Phi chuyn ST 18600000 (Chi
6278
1.000.000
nhanh cng thng)

Cng phat sinh
S d cui ky
8
331
885.714
12.125.000
552.368.743
19.600.000

K ton ghi s
K ton trng
( k h tn)
( k h tn)
===========================================================
Lp K5KTDNCNA
97

===================================================================
Biu 39: S tin gi
Nh my luyn thp Lu X
S TIN GI
T ngy 27/04/2011 n ngy 27/04/2011
Ti khon 112 : Tin gi ngn hng
Chng t
Ngay
S
Din giai
TK
Phat sinh
N
S d
33888
6.525.000
559.843.743
566.368.743
27/04 BC010
ngay 14/03/2011 (ao tao)

Thu tin hoc sinh thc tp H s 47
33888
5.600.000
27/04 018
ngay 07/02/2011 (ao tao)

Mua thuc dit mui (Cng ty TNHH
331
Trng C c
khi luyn kim
ao tao
571.968.743
H Ky thut
cng nghip
ao tao
885.714
571.958.743
6427
17.714.286
553.368.743
CTTNHH Dc
phm Phng
ng
Phong KTTC
CTTNHH
Dc phm
Phng ng
Chi nhanh
ngn hang
cng thng
Lu Xa
6278
1.000.000
553.368.743
Phong KTTC
Dc phm Phng ng)

Phi chuyn ST 18600000 (Chi nhanh
cng thng)
2/04
018
Phi chuyn ST 18600000 (Chi nhanh

cng thng)
Cng phat sinh
S d cui ky
n vi
Co
S d u ky
27/04 BC009
Thu tin hoc sinh thc tp H s 48
27/04 018
Ho tn
12.125.000
19.600.000
===========================================================
Lp K5KTDNCNA
552.368.743
98

===================================================================
2.6. T chc k ton thnh phm v tiu th thnh phm
2.6.1. K ton thnh phm
a, Chng t s dng
- Phiu xut kho thnh phm.
- Phiu nhp kho thnh phm.
- Bng kim nghim thnh phm.
b, S sch s dng
- S chi tit thnh phm.
- Bng tng hp chi tit thnh phm.
- Bng k Nhp - Xut - Tn kho.
- S chi tit bn hng.
- S ci TK 155, TK 632.
c, Quy trnh hch ton thnh phm
* Trnh t ghi s
Hng ngy cn c vo cc chng t gc c lin quan: phiu nhp kho, phiu xut kho
c kim tra hp l, hp l k ton nhp d liu vo my tnh theo cc bng biu c
thit k sn trn phn mm k ton BRAV04.1.
Theo quy trnh ca phn mm k ton, cc thng tin c t ng cp nhp vo s chi
tit thnh phm v bng tng hp chi tit. T cc bng tng hp chi tit ny thng tin li tip
tc c cp nhp vo s ci TK 155. Cui cng k ton in ra nhng s sch v cc bng tng
hp theo yu cu.
S 22: Trnh t ghi s thnh phm trn my s dng phn mm
.
Phiu xut kho

Phiu nhp kho
S chi tit 155

Bng tng hp chi tit
S ci TK 155
My tnh c s dng
phn mm k ton
Bng tng hp
chng t gc
Bo co ti chnh
Ghi hng ngy

In s, bo co cui thng, qu, nm
i chiu, kim tra
* Hch ton chi tit tnh hnh nhp- xut thnh phm
===========================================================
Lp K5KTDNCNA
99

===================================================================
Cn c vo s thnh phm sn xut hon thnh nhp kho trong thng v s thnh phm
xut bn k ton thnh phm ca cng ty tin hnh ghi chp phn nh thng xuyn tnh hnh
nhp - xut - tn kho thnh phm, chi tit cho tng loi v lp bng k chi tit thnh phm xut
kho.
Biu 40: Phiu nhp kho

Nh my luyn thp Lu X
Mu s: 01 VT
Ban hanh theo Q s 15/2006/Q BTC
===========================================================
Lp K5KTDNCNA
100

===================================================================
ngay 20/03/2006 cua B trng BTC
PHIU NHP KHO
S: 05
N:
C:
Ngi giao hng: BUI TRONG BC Phn xng cng ngh

Theo bin ban kim k s 05 ngay 01 thang 04 nm 2011
Nhp tai kho: /c Huyn
Tn nhan hiu, quy cach
Stt phm cht vt t dung cu
san phm, hang hoa
A
B
M s
vt
Phi uc 150 x 150 mm

Trong o: Phi loai 1
Phi loai 2
II
1
2
Mac thep san xut

Mac CT 38
Mac SD 295A
Tn
Tn
Tn
Tn
Tn
S lng
Theo
Thc nhp
CT
1
2
34.682,38
0
34.682,38
0
23.570,71
0
11.111,67
0
n gi
Thnh tin
Tng s tin ( vit bng ch ):

S chng t gc kem theo:
Ngi lp phiu
( K, h tn)
Phng KH
KD
( K, h tn)
Ngi giao hng

( K, h tn)
Th kho
( K, h tn)
Biu 41: Phiu nhp kho kim vn chuyn ni b

PHIU NHP KHO
KIM VN CHUYN NI B
Lin 3 : Ni b
CN CNG TY CP GANG THP TN

Nh my luyn thp Lu X
Gim c nh my
( K, h tn)
Mu s : 03 XKNB3/001
K hiu: AE/11P
S
: 0000134
===========================================================
Lp K5KTDNCNA
101

===================================================================
n v bn hng : Chi nhnh cng ty CP Gang thp Thi Nguyn
Nh my luyn thp Lu X
a ch
: T 21, P.Cam Gi, TP Thi Nguyn, Tnh Thi Nguyn
S ti khon
: 102 010 000 442 996 . Ngn hng TMCP Cng Thng LX tnh Thi
Nguyn
in thoi
: 0280.383.2431 * fax : 0280.383.2431
M s thu
: 4600100155 002
Cn c lnh iu ng s :.Ngythngnm
Ca :v vic : ............
...................................................................................................................................
H tn ngi vn chuyn : /C BI TRNG TUN
.Hp ng s : .
Phng tin vn chuyn : Tu Ha
Xut kho ti : Kho thnh phm nh my . Nhp kho ti : Nh my cn thp Thi Nguyn
Q gi s : TT theo Q 187 30/01/2011 (TT theo cn TT)
Stt
A
1
Tn nhan hiu, quy cach

phm cht vt t dung cu
san phm, hang hoa
B
Phi uc 150 x 150 mm
mc CT 38 loi 1
M s
vt
D
Tn
S lng
n gi
Thc
Thc nhp
xut
1
2
3
1000
868,270 11.220.246
CT38 =
Thnh tin
4
9.742.202.994
823 p
Tng cng:...............................................................................................................
Ngi lp phiu
( K, h tn)
Phng KH
KD
( K, h tn)
Ngi giao hang

( K, h tn)
Th kho
( K, h tn)
Gim c nh my
( K, h tn)
Hng ngy theo nh k th kho chuyn phiu xut kho, phiu nhp kho cho k ton
thnh phm. K ton thnh phm nhn nhng phiu trn sau s tin hnh ghi chp vo s
chi tit ca ti khon 155.
__________________________________________________________________________________________

===========================================================
Lp K5KTDNCNA
102

===================================================================
Nh my luyn thp Lu X
S CHI TIT TAI KHOAN

T ngay: 01/04/2011 n ngay: 30/04/2011
Tai khoan: 1551 Thnh phm SX chnh
TK
Phat sinh
Din giai
i
N
Co
ng
S d u ky
1.729.265.718
Phi c 150x150 SD 295A
6321
12.195.744.104
(nh my cn thp LX)
Phi c 150x150 CT 38
6321
11.038.003.975
(nh my cn thp LX)
Phi c 150x150 CT 38
6321
14.724.161.083
(nh my cn thp LX)
Chng t
Ngay
01/04
134
01/04
135
01/04
136
15/04
157
15/04
158
15/04
159
30/04
TH003
30/04
30/04
Phi c 150x150 SD 295A

(nh my cn thp LX)
Phi c 150x150 SD 390
(nh my cn thp LX)
Phi c 150x150 SS 540
(nh my cn thp TN)
6321
14.470.798.167
6321
13.814.243.971
6321
13.925.315.520
Nhp kho thnh phm (Phn

xng cng ngh)
CLG01 Chnh lch gi phi thng
4/2011 (nh my cn thp TN)
CLG02 Chnh lch gi phi thng
4/2011 (nh my cn thp TN)
6321
S d cui ky
365.433.151.88
5
6321
6321
419.993.460.04
1
5.745.063.436
415.977.662.323

K toan trng
( Ky, ho tn)
K toan ghi s
( Ky, ho tn)
CNG TY CP GANG THP THI NGUYN
Nh my luyn thp Lu X
S CHI TIT TAI KHOAN

T ngay: 01/04/2011 n ngay: 30/04/2011
===========================================================
Lp K5KTDNCNA
103

===================================================================
Tai khoan: 1552 Thnh phm SX ph
Chng t
Ngay
Din giai
01/04 004
01/04 004A
05/04 000063
05/04 000064
20/04 000164
21/04 000165
30/04 TH004
S d u ky
Xut vt t (Phn xng cng
ngh)
Xut vt t (Phn xng cng
ngh)
Kh Axetylen (Cng ty CP hp
kim St Gang thp TN)
Chi ph thu v chai Axetylen
(Cng ty CP hp kim St
Gang thp TN)
Kh Axetylen (X nghip nng
lng)
Kh Axetylen (M st tri cau)
Nhp kho kh C2H2 (phn
xng c in)
S d cui ky
K toan ghi s
( Ky, ho tn)
TK
i
ng
Phat sinh
N
Co
6211
41.054.671
6211
285.613.096
6322
1.769.598
6322
6321
353.920
6321
1543
4.247.034
333.038.319
333.038.319
333.038.319

K toan trng
( Ky, ho tn)
* Hch ton tng hp thnh phm

Nh my luyn thp Lu X hch ton tng hp thnh phm theo phng php k khai
thng xuyn.
a) Ti khon s dng
hch ton thnh phm cng ty s dng TK 155 Thnh phm.
===========================================================
Lp K5KTDNCNA
104

===================================================================
b) Mt s nghip v ch yu v thnh phm pht sinh trong thng 4 nm 2011
S 23: Hch ton mt s nghip v thnh phm
TK 154
TK 155
Sn xut hon
TK 632
Xut kho bn TP
thnh nhp kho
TK 157
Xut kho gi bn
i l
===========================================================
Lp K5KTDNCNA
105

===================================================================
CNG TY CP GANG THP THI NGUYN
Nh my luyn thp Lu X
S CAI TAI KHOAN

1551 Thnh phm sn xut chnh
Quy II Nm 2011
D N u nm:
D Co u nm:
TK
ghi co
Thang 1
1.681.654.585
Thang 2
Thang 3
Thang 4
Thang 5
Thang 6
Thang
7
Thang
8
Thang
9
Thang
10
Thang
11
Thang
12
Luy k t u
nm
1.500.340.322.444
419.993.460.04
1
1541
419.993.460.04
1
415.977.662.32
3
1.729.265.718
Ps N
Ps Co
D N
D Co
1.500.340.322.444
1.496.276.913.593
5.745.063.436
5.745.063.436
K TOAN GHI S
===========================================================
Lp K5KTDNCNA
5.745.063.436

K TOAN TRNG
106

===================================================================
Nh my luyn thp Lu X
S CAI TAI KHOAN

1552 Thnh phm sn xut ph
Quy II Nm 2011
D N u nm:
D Co u nm:
TK
ghi co
Thang 1
Thang 2
Thang 3
Thang 4
Thang 5
Thang 6
Thang
7
Thang
8
Thang
9
Thang
10
Thang
11
Thang
12
Luy k t u
nm
1543
333.038.319
1.098.451.265
Ps N
Ps Co
D N
D Co
333.038.319
333.038.319
1.098.451.265
1.098.451.265
K TOAN GHI S
===========================================================
Lp K5KTDNCNA

K TOAN TRNG
107

===================================================================
2.6.2. K ton tiu th thnh phm
a) Phng thc tiu th thnh phm:
Thnh phm sn xut chnh l phi thp dng chu chuyn ni b, thnh phm sn xut
ph dung bn ngoi.
b) Phng thc thanh ton:
C th thanh ton bng tin mt hoc chuyn khon, cc c nhn, t chc mua sn
phm ca Cng ty thanh ton bng tin mt hoc st iu kin s c n trong mt khong
thi gian quy nh.
c) Chng t v s sch k ton
- Phiu xut kho.
- Cc chng t thu, chi tin.
- H GTGT
- S chi tit bn hng.
- S ci TK 511,TK 512, TK 632.
- S chi tit thanh ton vi ngi mua
2.6.2.1. K ton doanh thu tiu th thnh phm
a) Ti khon s dng
- TK 511
Doanh thu bn hng
- TK 512
Doanh thu tiu th ni b
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Lp K5KTDNCNA
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Nh my luyn thp Lu X
S CAI TAI KHOAN

511 Doanh thu ban hang ngoai va cung cp dich vu
Quy II nm 2011
D N u nm:
D Co u nm:
TK
ghi co
Thang 1
Thang 2
Thang 3
Thang 4
9112
2.451.347.820
Ps N
Ps Co
D N
2.451.347.820
2.451.347.820
D Co
Thang 5
Thang 6
Thang
7
Thang
8
Thang
9
Thang
10
Thang
11
Thang
12
Luy k t u
nm
22.161.681.670
22.161.681.670
22.161.681.670
117.736.500
117.736.500
117.736.50
0
K TOAN GHI S

===========================================================
Lp K5KTDNCNA
117.736.500

K TOAN TRNG
109

===================================================================
Nh my luyn thp Lu X
S CAI TAI KHOAN

512 Doanh thu ban hang ni b
Quy II nm 2011
D N u nm:
D Co u nm:
TK ghi
co
Thang 1
Thang 2
Thang 3
Thang 4
Thang 5
Thang 6
Thang
7
Thang
8
Thang
9
Thang
10
Thang
11
416.784.889.58
1
9111
416.784.889.58
1
416.784.889.58
1
Ps N
Ps Co
Thang
12
Luy k t u
nm
1.509.340.727.792
1.509.340.727.792
254.748.890.78
8
1.764.089.618.580
D N
254.748.890.78
8
D Co
254.748.890.78
8
K TOAN GHI S
===========================================================
Lp K5KTDNCNA
254.748.890.788

K TOAN TRNG
110

===================================================================
b) Trnh t hch ton tiu th thnh phm
C th khi qut cng tc tiu th sn phm ca Cng ty qua s sau:
S 24: Trinh t hach toan tiu thu thanh phm
Phiu xut
kho, Ho
n GTGT
Phi thu,
phiu chi
Bo co ti chnh
S chi tit
Nht kchng t
S ci
TK 632,
TK 511,TK512
2.6.2.2. K ton gi vn hng bn

Gi vn hng bn l ton b gi thnh sn xut ca sn phm bn trong k.
Ti khon s dng: TK 632 Gi vn hng bn.
===========================================================
Lp K5KTDNCNA
111

===================================================================
Nh my luyn thp Lu X
S CAI TAI KHOAN

632 Gia vn hang ban
Quy II Nm 2011
D N u nm:
D Co u nm:
TK
ghi co
Thang 1
Thang 2
1523
1526
1543
1551
1552
1553
Thang 3
Thang 4
Thang 5
Thang
6
Thang
7
Thang
8
Thang
9
Thang
10
Thang
11
Thang
12
Luy k t u
nm
332.325
31.800.000
1.375.213.191
1.496.276.913.593
28.646.575
21.667.818.440
31.800.000
646.404.421
415.977.662
323.6.370.552
1.892.311.630
1.519.380.724.124
418.554.548.92
6
418.554.548.92
6
PS N
PS Co
1.519.380.724.124
D N
D Co
K TOAN GHI S
===========================================================
Lp K5KTDNCNA
K TOAN TRNG
112

===================================================================
2.6.2.3. K ton cc khon gim tr doanh thu
V san phm nha may san xut ra la cac loai phi thep, tiu th ni b l ch yu nn
hu nh khng pht sinh cc khon gim tr doanh thu.
2.6.3. Xc nh kt qu kinh doanh
2.6.3.1 Chi ph bn hng
a)Chi ph bn hng
Chi ph bn hng ca cng ty l ton b cc chi ph pht sinh trong qu trnh bn hng.
- Ti khon s dng: hch ton chi ph bn hng,cng ty s dng cc TK 641 - Chi
ph bn hng chi tit nh sau:
TK 6411
Chi ph nhn vin bn hng
TK 6412
Chi ph bn hng: vt liu, bao b
TK 6413
Chi phi bn hng: dng c, dng
TK 6414
Khu hao TSC b phn bn hng
TK 6418
Chi ph bn hng bng tin khc
b) Chi ph qun l doanh nghip
- Ni dung: bao gm chi ph nhn vin qun l, vt liu, chi ph khu hao TSC v
mt s cc chi ph khc bng tin phc v cng tc qun l ca cng ty.
- Ti khon s dng: hch ton chi ph qun l doanh nghip, cng ty s dng TK
642- Chi ph qun l doanh nghip chi tit thnh cc TK sau:
TK 6421
TK 6422
Chi ph vt liu qun l
TK 6423
dng vn phng
TK 6424
Khu hao TSC
TK 6425
Chi ph qun l doanh nghip: Thu, ph v l ph
TK 6426
D phng
TK 6427
Dch v mua ngoi
TK 6428
Chi ph bng tin khc
2.6.3.3 K ton xc nh kt qu kinh doanh
a) Ti khon s dng
K ton s dng TK 911 xc nh kt qu kinh doanh.
Ngoi ra k ton cn s dng cc ti khon
TK 511 - Doanh thu bn hng
TK 512 Doanh thu tiu th ni b
TK 632 - Gi vn hng bn
TK 641 - Chi ph bn hng
TK 642 - Chi ph qun l doanh nghip
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TK 711 - Thu nhp khc
TK 811 - Chi ph khc
b) Chng t v s sch s dng
+ S chi tit, tng hp TK641, 642, 911
+ Bo co chi ph bn hng, chi ph qun l doanh nghip, bng k chi tit
b) Phng php hch ton:
Cui thng, cn c vo mt s tng hp, s ci ca cc TK 511, 512, 632, 641,642, 711,
811 v kt chuyn vo bn N- bn C ca TK 911 xc nh kt qu kinh doanh ca cng
ty.
S 25: S hch ton tiu th thnh phm v xc nh kt qu kinh doanh
TK 154,155
TK 632
TK 911
TK 511,512
(1a)
(5a)
(6)
TK 138
(1b)
TK 111,112
TK 641,642
TK 711
(2)
(7)
(5b)
TK 214
TK 515
(3)
TK 421
(9)
TK 334,338
(4)
TK 811
(8)
li
Ch thch:
(1a) Xut thnh phm ti kho hoc ti ni sn xut bn cho cc n v bn ngoi.
(1b) Thnh phm pht hin thiu khi kim k.
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(2) Chi ph dch v mua ngoi dng cho b phn bn hng, qun l doanh nghip.
(3) Khu hao TSC dng cho b phn bn hng v qun l cng ty.
(4) Tin lng phi tr v cc khon trch theo lng tnh vo chi ph bn hng v qun l
cng ty.
(5a) Kt chuyn gi vn hng bn xc nh kt qu kinh doanh.
(5b) Kt chuyn chi ph bn hng v qun l xc nh kt qu kinh doanh.
(6) Kt chuyn Doanh thu bn hng, doanh thu tiu th ni b.
(7) Kt chuyn thu nhp khc.
(8) Kt chuyn chi ph khc.
(9) Kt chuyn doanh thu ti chnh.
* Thu thu nhp doanh nghip: Cng ty trch np thu thu nhp doanh nghip theo ng quy
nh ca nh nc vi thu sut 25%.
TK s dng TK 821 Chi ph thu thu nhp doanh nghip
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Lp K5KTDNCNA
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Biu 49: Chi tit tiu thu chu chuyn ni b
Nh my luyn thp Lu X
CHI TIT TIU THU CHU CHUYN NI B

Thang 04 nm 2011
STT
I
1
2
3
II
1
III
1
2
IV
1
2
V
1
TH002
TH004
THX01
EACE01
TH001
TH002
TH001
TH002
EACE01
Tn vt t
Xi nghip VT ng st
Gach ph cac loai thu hi
Bt chiu la cac loai thu hi
Xi thai thu hi trong sx
Mo st Trai Cau
A x ty len
Nha may can thep Lu Xa
Phi 150 x 150 SD390
Nha may can thep TN
Phi 150 x 150 SD390
Xi nghip Nng lng
A x ty len
Tng cng
Ngi lp biu
vt
Tn
Tn
Tn
Chai
Tn
Tn
Tn
Tn
Chai
S lng
6.493,540
38,100
1.954,440
4.501,000
12,000
12,000
29.484,750
3.155,140
26.329,610
3.083,390
1.056,890
2.026,500
1,000
1,000
Doanh thu
141.478.320
14.478.000
35.179.920
91.820.400
4.57.584
4.576.584
376.832.287.20
4
41.869.621.743
334.962.665.46
1
39.806.166.091
14.026.235.741
25.780.930.350
381.382
381.382
416.784.889.58
1
Gia vn
CPQLDN CPNCT
142.048.687
14.478.000
35.179.920
92.390.767
4.247.034
4.247.034
376.290.181.74
5
41.571.327.206
334.718.854.53
9
39.687.480.578
13.925.315.520
25.762.165.058
353.920
353.920
416.124.311.96
4
Trng phong k toan tai chinh
===========================================================
Lp K5KTDNCNA
116
Lai l
-570.367
-570.367
329.550
329.550
542.105.459
298.294.537
243.810.922
118.685.513
99.920.221
18.765.292
27.462
27.462
660.577.617

Thu trng n vi

===================================================================
2.7. Phng phap xy dng va bao cao tai chinh tng hp
2.7.1.H thng bo co ti chnh c lp
- Bng cn i k ton: Mu s B01 DN.
- Bo co kt qu kinh doanh: Mu s B02 DN
Ngoi ra nh my cn s dng mt s loi bo co gip cho vic hch ton c d
dng hn v theo di c ton b tnh hnh ca nh my:
+ Bng tnh chu chuyn ni b sn phm.
+ Bng tng hp tnh hnh thc hin k hoch.
+ Biu tnh gi thnh sn phm (Lp theo thng, qu, nm)
+ Biu phn tch tng gim gi thnh (Lp theo thng, qu, nm)
2.7.1. Phng phap lp cac bao cao tai chinh
a) Ni dung:
Bo co ti chnh phn nh theo mt cu trc cht ch tnh hnh ti chnh, kt qu kinh
doanh ca cng ty. Mc ch ca bo co ti chinh l cung cp cc thng tin v tnh hnh ti
chnh, tnh hnh kinh doanh v cc lung tin ca cng ty, p ng nhu cu hu ch cho s
ng nhng ngi s dng trong vic a ra cc quyt nh kinh t. Bo co ti chnh ca
cng ty cung cp cc thng tin sau:
- Ti sn.
- N phi tr.
- Vn ch s hu.
- Doanh thu, thu nhp khc, chi ph, li v l.
- Cc lung tin.
b) Yu cu:
Vic lp v trnh by bo co ti chnh phi tun th cc yu cu qui nh ti Chun
mc k ton s 21 - Trnh by bo co ti chnh, gm:
- Trung thc v hp l;
- La chn v p dng cc chnh sch k ton ph hp vi qui nh ca tng chun mc
k ton nhm m bo cung cp thng tin thch hp vi nhu cu ra quyt nh kinh t ca
ngi s dng v cung cp c cc thng tin ng tin cy, khi:
+ Trnh by trung thc, hp l tnh hnh ti chnh, tnh hnh v kt qu kinh doanh ca
doanh nghip;
+ Phn nh ng bn cht kinh t ca cc giao dch v s kin khng ch n thun
phn nh hnh thc hp php ca chng;
+ Trnh by khch quan, khng thin v;
+ Tun th nguyn tc thn trng;
+ Trnh by y trn mi kha cnh trng yu.
Vic lp bo co ti chnh phi cn c vo s liu sau khi kho s k ton. Bo co ti
chnh phi c lp ng ni dung, phng php v trnh by nht qun gia cc k k ton.
Bo co ti chnh phi c ngi lp, k ton trng v ngi i din theo php lut ca
n v k ton k, ng du ca n v.
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c) Ngun s liu lp:
Bng cn i k ton:
- Cn c vo s k ton tng hp.
- Cn c vo s, th k ton chi tit hoc Bng tng hp chi tit.
- Cn c vo Bng cn i k ton nm trc.
Bo co kt qu hat ng kinh doanh:
- Cn c vo Bo co kt qu hot ng kinh doanh k trc.
- Cn c vo s k ton tng hp v s k ton chi tit trong k dng cho cc ti khon
t loi 5 n loi 9.
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Lp K5KTDNCNA
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PHN III:
NHN XET VA KT LUN

3.1. Mt s y kin nhn xet v cng tac hach toan k toan tai Nha may luyn thep Lu
Xa:
Qua thi gian tm hiu, nghin cu v cng tc k ton tai Nha may luyn thep Lu Xa,
chung em nhn thy cng tc k ton ca Nha may c nhng u im v hn 3.1.1. u
im:ch nh sau:
- V b my qun l:
Nha may xy dng c mt b my qun l gn nh, khoa hc. Cc b phn chc nng
c t chc hot ng cht ch nn p ng c yu cu ch o v kim tra hot ng
SXKD m bo gii quyt kp thi cc vn ny sinh trong qu trnh thi cng.
- V t chc b my k ton:
B my k ton ca nha may c t chc mt cch gn nh, quy trnh lm vic khoa hc
cn b k ton hu ht c trnh i hc, c b ch ph hp vi trnh v kh nng ca
mi ngi gp phn vo vic nng cao hiu qu trong cng tc hch ton k ton v qun l ti
chnh ti nha may.
- V chng t v s sch:
H thng chng t ca nha may c t chc hp php, hp l theo quy nh ca b ti
chnh.
Cc chng t lun c y cc ch k. Cng tc lu tr, bo qun s sch c thc hin
mt cch khoa hc, th t sp xp s sch c thc hin theo trnh t d dng cho vic kim
tra i chiu, ly s liu khi cn thit. Chng t s dng tng i y , cc ti khon k
ton c chi tit ph hp.Cc loi vt t va thanh phm c m ho ring.
Vi h thng s sch r rng kt hp vi vic s dng k ton my lm cho chnh xc
ca cng vic cao v gim ti khi lng cng vic cho k ton vin.
- V ti khon k ton s dng:
Nha may vn dng h thng ti khon k ton hp l ph hp vi ch
k ton hin hnh v iu kin thc t ca nha may. Cc TK c m chi tit v c m ho
theo yu cu qun l to iu kin cho vic kim tra i chiu d dng ph hp vi vic p
dng k ton my.
- Cc phn hnh k ton nh NVL CCDC, k ton TSC, k toan thanh phm va tiu thu
thanh phm, k ton tin lng c phn nh r rng vi cc ch tiu tnh ton hp l.
- Trong phng k ton ca Nha may bao gm nhng ngi c nng lc, c trnh v nhiu
kinh nghim, chu kh hc hi. Nh m cng tc k ton ca Nha may tr thnh cng c
c lc gip cho lnh o Nha may a ra c nhng quyt nh ng n v kp thi
trong hot ng sn xut kinh doanh.
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- Trang thit b phc v cho cng tc k ton ti nha may: thit b c trang b rt y ,
phng k ton gm 8 ngi, trong mi ngi u co may vi tinh va may in ring. My tnh
v my in u l nhng my mi v hin i.
Bn cnh ,Nha may s dng phn mm k ton BRAV04.1 trong hch ton nhm
phc v cho cng tc k ton trong vic tnh ton lp cc s sch, bng biuTo iu kin
cho vic x l, thu thp thng tin mt cch chnh xc, rt ngn thi gian cn thit cho vic
hch ton k ton v p ng kp thi nhu cu thng tin ti chnh ca ban lnh o, nng cao
hiu qu kinh doanh.
3.1.2. Mt s han ch va bin phap khc phuc:
Tuy nhin bn cnh nhng kt qu t c, cng tc k ton ti Nha may vn cn mt
s im cha thc s hon chnh v cn c nhng bt cp. C th nhng im ny em li
nhng thun li cho cng tc k ton v ph hp vi tnh hnh thc t ca nha may. Nhng v
mt l thuyt th cha ng so vi quy nh ca ch k ton do Nh nc ban hnh. Di gc
l sinh vin thc t, qua thi gian nghin cu thc t ti Nha may chung em xin a ra mt s
kin c nhn v nhng mt cn hn ch cn khc ph nh sau:
- V b my qun l:
Nh my l n v trc thuc cng ty c phn Gang thp Thi Nguyn, tuy c phn
cp qun l nhng cha c phn cp hon ton vn chu s qun l cht ch ca cng ty nn
y l iu bt li cho Nh my trong vic t mnh a ra quyt nh trong qun l cng nh
trong sn xut kinh doanh.
- V b my k ton:
B my k ton tuy kh gn nh nhng cng vic cha c phn cng r rng. mt k
ton li kim nhim nhiu phn hnh. iu ny lm cho nng sut lao ng khng cao v kh
quy trch nhim. d dn n c s gian ln.
- Nguyn vt liu tiu hao cn nhiu, cha thc s tit kim.
- Nh my ch theo di sn phm khu cui cng. Do nu c sn phm sai hng nhng
khu u th s lm tn tht chi ph cho nhng khu sau.
- Cng tc hch ton cn dn vo cui thng. Vic xut kho NVL phc v trc tip cho sn
xut phi thp din ra hng ngy, lin tc, s liu c ghi chp theo di trn s kho v s lnh
vt t ca phn xng nguyn liu n cui thng mi cng dn s liu hch ton. iu ny
lm cho cng vic dn vo cui thng ny v u thng sau khng ch ring s liu ca k ton
nguyn vt liu m cc s liu cc phn hnh khc cng b dn li lm cho cng vic nhiu ln.
Mt khc vic hch ton mt s NVL tiu hao vo cui thng lm cho yu cu bo co nhanh
theo tng tun hay 10 ngy kh thc hin, chc nng kim tra gim st thng xuyn ca k
ton cn b hn ch.
* Mt s Bin phap khc phuc
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T nhng nhn bit , qua qu trnh thc t v tm hiu cng tc k ton ti Nha may
luyn thep Lu Xa vi t cch l sinh vin thc t chung em xin mnh dn xut mt s
kin c nhn phn no gp phn hon thin cng tc k ton ti n v nh sau:
- V b my k ton
Do quy m ca Nha may ngy cng tng dn n khi lng cng vic trong phng k
ton ngy cng nhiu do nha may nn tuyn thm k ton b xung ngi cho phng k ton
nhm gim bt khi lng cng vic cho cc k ton, ng thi gip cho vic phn nh cc
cng vic r rng trnh tnh trng mt k ton kim nhim nhiu phn hnh k ton. T
gip em li hiu qu cao hn trong cng vic cng nh trnh s gian ln
- Tit kim chi phi vt t ma chu yu la chi phi NVL, bng cach:
+ Lm tt cng tc chun b liu, s gim c thi gian nu luyn v khi s gim
c cc tiu hao khc c bit l tiu hao kim loi, in
+ Phi liu hp ly.
- Tng cng cng tc t chc qun l chi ph trong hot ng sn xut ca Nh my bng
cch: xy dng cc nh mc k thut cho tng loi NVL; giao khon cng vic cho tng b
phn; c ch thng pht hp l. V thc t cho thy NVL cn qun l lng lo gy ra hao
ht kho nhiu (nh thp ph c gi tr rt ln nhng thng hao ht kho bi 2% n 3%), trong
s dng cn thiu thc tit kim, dng vt nh mc, ri vi, h hng, thm ch cn c
hin tng n cp, bt xn.
- Nh my cn quan tm n cng tc sa cha, bo dng my mc thit b ng mc. V sn
lng thc hin cc nm qua so vi cng sut thit k l thp.
- C ch khen thng bng vt cht kp thi i vi CBCNV khi thc hin tt vic tng sn
lng i km vi vic tit kim chi ph sn xut. Cng nh c hnh thc pht khi khng m
bo ch ra.
3.2. Kt lun:
Qua thi gian thc t ti Nha may luyn thep Lu Xa nhm em thy c l vic hc tp
khng ch dng li gc bit thc hin nhim v mt cch thun tu l ghi chp v tnh
ton m phi i su vo tng yu t bit c s thay i ca tng yu t . phi nhy bn
sng to suy ngh t a ra cc bin php, gii php hu hiu nht cho tnh hnh thc t
ca nha may.
Trong bo co ny nhm em trnh by thc t cng tc k ton Nha may luyn thep
Lu Xa, ng thi mnh dn a ra mt s kin xut nha may tham kho. Hy vng
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rng nhng kin ca nhm em c th gp phn hon thin hn na cng tc k ton nha
may, v nhng kin xut u xut pht t thc t ca nha may.
Mc d c gng rt nhiu nhng do thi gian v trnh nhn thc cn hn ch nn
trong bo co ny khng th trnh khi nhng thiu st, hn ch nht nh. Nhm em rt mong
nhn c s ch bo, ng gp kin ca cc thy c gio, cc anh ch v cc bn c bo
co ny c hon thin hn v gip nhm em nhn thc c y hn.
Nhm em xin chn thnh cm n s gip nhit tnh ca giao vin hng dn TS.
Hoang Thi Thu cng cc c ch phng k ton Nha may luyn thep Lu Xa hng dn va
giup nhm em hon thnh bo co ny.
NHN XT CA N V THC T
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Xc nhn ca n v thc tp
(K tn, ng du)
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Lp K5KTDNCNA
123

Bao Cao Thuc Te

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Bao Cao Thuc Te

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Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Phiu nhp kho

Sn lng phi thc t ca Nh my luyn thp Lu X qua cc nm

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Bao cao thc t giao trinh

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Bao cao thc t giao trinh

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TNG QUAN V NH MY LUYN THP LU X

Bao cao thc t giao trinh

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Bao cao thc t giao trinh

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Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

( Ngun: Phng t chc hnh chnh )

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Bao cao thc t giao trinh

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Bao cao thc t giao trinh

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S 1: S lu trnh sn xut thp phi

L trn nc gang 300 tn

Gia cng lm sch thp ph

L luyn siu cao cng sut 30T

L tinh luyn LF 40T

Lm ngui, nghim thu, phn loi

Phi thnh phm

Cung cp cho cc nh my cn thp

( Ngun: Phng cng ngh )

Bao cao thc t giao trinh

GVHD: TS. Hoang Thi Thu

Thp ph, gang

Phn xng cng ngh

(Sn xut axtylen,

Kho thnh phm

( Ngun: Phng cng ngh )

1.6. c im t chc ca b my qun l Cng ty

Bao cao thc t giao trinh

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S 3: S b my t chc v qun l Nh my luyn thp Lu X

( Ngun: Phng t chc hnh chnh )

Bao cao thc t giao trinh

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Bao cao thc t giao trinh

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1.7.2. Phn cng lao ng trong b my k ton

Bao cao thc t giao trinh

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Bao cao thc t giao trinh