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GVHD: Vn Th Loan

LI NI U
Xut pht t tm quan trng ca qu trnh bn hang-l nhim v ch yu trong
qu trnh hot ng kinh doanh vi nhn thc vai tr ca mt k ton em chn
ti K TON V DOANH THU, CHI PH V XC NH KT QU KINH
DOANH lm ti nghin cu cho mnh nhm tm hiu su hn v qu trnh bn
hng cc nghip lin quan cng nh cng tc k ton ca qu trnh bn hng t
xc nh kt qu kinh doanh trong k.
V kt cu k ton c chia lm 4 chng:
Chng I:

gii thiu tng qut v cng ty c phn thng mi NGUYN

KIM.
Chng II:

c s l lun v k ton chi ph, doanh thu v xc nh kt qu

kinh doanh.
Chng III: k ton chi ph, doanh thu v xc nh kt qu kinh doanh ti cng
ty NGUYN KIM.
Chng IV: nhn xt v kin ngh.
Do thi gian thc tp hn hp nn bo co ca em da trn l lun c bn m
em c hc hi, tham kho v s hng dn tn tnh ca qu thy c v ton
th anh (ch) trong cng ty.
Em chn thnh cm n nhng ngi thy d ch mt ngy ch bo hng dn, v
c hng dn trc tip tn ht lng, li cm n chn thnh nht.

SVTT: Nguyn Th Hng

Bo co thc tp

GVHD: Vn Th Loan

LI CM N

Em xin chn thnh cm n Trng i Hc Kinh T thnh ph H Ch Minh, cm

n Cng Ty CPTM Nguyn Kim ni em thc tp

SVTT: Nguyn Th Hng

ii

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GVHD: Vn Th Loan

Mc Lc
LI NI U................................................................................................i
LI CM N................................................................................................ii
Mc Lc.........................................................................................................1
CHNG I: GII THIU TNG QUT V CNG TY C PHN
THNG MI NGUYN KIM..................................................................6
1.1. LCH S HNH THNH, PHT TRIN CNG TY.........................................6
1.1.1. Qu trnh hnh thnh v pht trin.................................................................................6

1.1.1.1. Khi qut v cng ty...................................................................................6

1.1.1.2. Lch s hnh thnh v pht trin cng ty.....................................................7
1.1.2. CHC NNG, NHIM V.........................................................................................8
1.1.3. Nhng thun li v kh khn........................................................................................9

1.1.3.1. Thun li.....................................................................................................9

1.1.3.2. Kh khn. .................................................................................................10
1.1.4. Xu hng pht trin...................................................................................................10

1.2. T CHC B MY QUN L CA CNG TY............................................11

1.2.1. S t chc.............................................................................................................11
1.2.2. Nhim v v quan h ca cc phng ban....................................................................12

1.3. T chc cng tc k ton......................................................................................14

1.3.1. T chc b my k ton..............................................................................................14

1.3.1.1. S t chc b my k ton...................................................................14

1.3.1.2. Nhim v...................................................................................................14
1.3.2. Hnh thc k ton........................................................................................................15
1.3.3. Chnh sch k ton

........................................................................................15

CHNG II: C S L LUN V K TON CHI PH, DOANH

THU V XC NH KT QU KINH DOANH...................................19
2.1. K ton doanh thu.................................................................................................19
2.1.1. Khi nim, iu kin ghi nhn doanh thu bn hng.....................................................19

2.1.1.1. Khi nim: Doanh thu:..............................................................................19

2.1.1.2. iu kin ghi nhn doanh thu bn hng....................................................19
2.1.2. Chng t s dng........................................................................................................20
2.1.3. Ti khon s dng.......................................................................................................20
2.1.4. S hch ton doanh thu..........................................................................................20

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GVHD: Vn Th Loan

2.2. K ton cc khon gim tr doanh thu...............................................................21

2.2.1. Chit khu thng mi................................................................................................21

2.2.1.1. Khi nim..................................................................................................21

2.2.1.2. Chng t s dng......................................................................................21
2.2.1.3. Ti khon s dng.....................................................................................21
2.2.1.4. S k ton ............................................................................................22
2.2.2. Hng bn b tr li.......................................................................................................22

2.2.2.1. Khi nim..................................................................................................22

2.2.2.2. Chng t s dung ..............................................................................22
2.2.2.3. Ti khon s dng.....................................................................................22
2.2.2.4. S k ton tng hp.............................................................................23
2.2.3. Gim gi hng bn......................................................................................................24

2.2.3.1. khi nim...................................................................................................24

2.2.3.2. Chng t s dng......................................................................................24
2.2.3.3. Ti khon s dng.....................................................................................24
2.2.3.4. S k ton ............................................................................................24
2.2.4. Thu tiu th c bit, thu xut nhp khu................................................................25

2.2.4.1. Thu tiu th c bit................................................................................25

2.2.4.1.1. Khi nim...............................................................................................25
2.2.4.2. Chng t s dng......................................................................................25
2.2.4.3. Ti khon s dng.....................................................................................25
2.2.4.4. S k ton ............................................................................................25
2.2.4.2. Thu xut - nhp khu..............................................................................25
........................................................................................................................................27
2.3. K ton doanh thu, chi ph hot ng ti chnh.................................................27
2.3.1. K ton doanh thu hot ng ti chnh........................................................................27

2.3.1.1. Khi nim.................................................................................................27

2.3.1.2. Chng t s dng......................................................................................27
2.3.1.3. Ti khon s dng.....................................................................................27
2.3.1.4. S k ton ( s k ton doanh thu hot ng ti chnh ).................27
2.3.2. K ton chi ph hot ng ti chnh.............................................................................28

2.3.2.1. Khi nim..................................................................................................28

2.3.2.2. Chng t s dng......................................................................................28
2.3.2.3. Ti khon s dng.....................................................................................28
2.4. K ton chi phi v thu nhp khc........................................................................31
2.4.1. K ton chi ph khc....................................................................................................31

2.4.1.1. Khi nim..................................................................................................31

2.4.1.2. Chng t s dng......................................................................................31
2.4.1.3. Ti khon s dng.....................................................................................31
2.4.1.4. Trnh t hch ton.....................................................................................31
2.4.1.5. S k ton ............................................................................................33

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GVHD: Vn Th Loan

2.4.2. K ton thu nhp khc.................................................................................................34

2.4.2.1. Khi nim..................................................................................................34

2.4.2.2. Chng t s dng......................................................................................34
2.4.2.3. Ti khon s dng.....................................................................................34
2.4.2.4. Trnh t hch ton.....................................................................................34
2.4.2.5. S k ton ............................................................................................36
2.5. K ton gi vn hng bn.....................................................................................37
2.5.1. Khi nim...................................................................................................................37
2.5.2. Chng t s dng........................................................................................................37
2.5.3. Ti khn s dng.........................................................................................................37
2.5.4. S k ton ............................................................................................................37

2.6. K ton chi ph.......................................................................................................38

2.6.1. K ton chi ph bn hng.............................................................................................38

2.6.1.1. Khi nim..................................................................................................38

2.6.1.2. Chng t s dng......................................................................................38
2.6.1.3. Ti khon s dng.....................................................................................38
2.6.1.4. S k ton ............................................................................................39
2.6.2. K ton chi ph qun l doanh nghip.........................................................................40

2.6.2.1. Khi nim..................................................................................................40

2.6.2.2. Chng t s dng......................................................................................40
2.6.2.3. Ti khon s dng.....................................................................................40
2.6.2.4. S k ton ............................................................................................41
2.7. K ton chi ph thu thu nhp doanh nghip.....................................................42
2.7.1. Ni dung ....................................................................................................................42
2.7.2. Ti khon s dng ......................................................................................................42
2.7.3. S k ton ..............................................................................................................43

2.8. K ton xc nh kt qu kinh doanh..................................................................44

2.8.1. Ni dung.....................................................................................................................44
2.8.2. Ti khon s dng.......................................................................................................44
2.8.3.S k ton................................................................................................................44

Chng III: K TON CHI PH, DOANH THU V XC NH KT

QU KINH DOANH TI CNG TY CPTM NGUYN KIM..............44
3.1. K ton doanh thu bn hng v cung cp dch v.............................................44
3.1.1. Ni dung.....................................................................................................................44
3.1.2. Chng t s dung ................................................................................................45
3.1.3. S sch k ton............................................................................................................46

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GVHD: Vn Th Loan

3.1.4. Nghip v kinh t pht sinh v trnh t hch ton.......................................................46

3.2. K ton cc khon gim tr doanh thu...............................................................48

3.2.1. K ton chit khu thng mi....................................................................................48

3.2.1.1. Ni dung...................................................................................................48
3.2.1.2. Chng t s dung...............................................................................48
3.2.1.3. So sach k ton......................................................................................48
3.2.1.4. Phng phap hach toan ke toan mot so nghiep vu chu yeu . 48
3.2.2. Ke toan giam gia hang ban .............................................................................49

3.2.2.1. Ni dung....................................................................................................49
3.2.2.2. Chng t s dung ..............................................................................49
3.2.2.3. So sach s dung .................................................................................49
3.2.2.4. Ngip v kinh t phat sinh v trnh t hch ton......................................50
3.2.3. Ke toan hang ban b tra lai ..............................................................................50

3.2.3.1. Ni dung....................................................................................................50
3.2.3.2. Chng t s dung ..............................................................................51
3.2.3.3. So sach k ton......................................................................................51
3.2.3.4. Nghip v kinh t pht sinh v mt s nghip v ch yu.......................51
3.3. K ton gi vn hng bn.....................................................................................53
3.3.1. Ni dung.....................................................................................................................53
3.2.2. Chng t s dng........................................................................................................54
3.2.3. S sch k ton............................................................................................................54
3.2.4. Nghip v kinh t pht sinh v trnh t hch ton.......................................................54

3.4. K ton chi ph bn hng......................................................................................56

3.4.1. Ni dung.....................................................................................................................56
3.4.2. Chng t s dng........................................................................................................56
3.4.3. S sch k ton............................................................................................................57
3.4.4. Nghip v kinh t pht sinh v trnh t hch ton.......................................................57

3.5. K ton chi ph qun l doanh nghip.................................................................59

3.6 K ton hot ng ti chnh ................................................................................59
3.6.1 Ni dung......................................................................................................................59
3.6.2. Chng t s dng........................................................................................................60
3.6.3 S sch k ton............................................................................................................60
3.6.4. Nghip v kinh t pht sinh v trnh t hch ton .................................................60

3.7 k ton hot ng khc .........................................................................................61

3.7.1. Ke toan thu nhap khac ........................................................................................61

* khai niem:........................................................................................................61

SVTT: Nguyn Th Hng

Bo co thc tp

GVHD: Vn Th Loan

Chng t s dung :..........................................................................................61

3.7.1.3 .So sach k ton......................................................................................61
3.7.1.4. Phng phap hach toan ke toan mot so nghiep vu chu yeu . .61
3.7.2. Ke toan chi ph khac .............................................................................................62

3.7.2.1. Ni dung....................................................................................................62
3.7.2.2. Chng t s dung :.............................................................................63
3.7.2.3. So sach k ton......................................................................................63
3.7.2.4. Nghip v kinh t pht sinh v trnh t hch ton ..................................63
3.8. K ton chi ph thu TNDN ................................................................................64
3.8.1 Ni dung......................................................................................................................64
3.8.2. Chng t s dung ................................................................................................64
3.8.3. So sach ke toan ...................................................................................................64
3.8.4. Ngip v kinh t pht sinh v trnh t hch ton.........................................................64

3.9. K ton xc nh kt qu kinh doanh ................................................................66

3.9.1. Ni dung.....................................................................................................................66
3.9.2. S sch k ton:..........................................................................................................67
3.9.3. Nghip v kinh t pht sinh v trnh t hch ton ................................................67

CHNG IV: NHN XT V KIN NGH..........................................70

4.1. Nhn xt.................................................................................................................70
4.1.1. V hot ng sn xut kinh doanh ca cng ty..........................................................70
4.1.2. V t chc cng tc k ton.......................................................................................70

4.2. Kin ngh................................................................................................................70

4.2.1. V hot ng sn xut kinh doanh..............................................................................70
4.2.2. V cng tc k ton....................................................................................................70

KT LUN..................................................................................................70

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

CHNG I: GII THIU TNG QUT V CNG TY C

PHN THNG MI NGUYN KIM.
1.1. LCH S HNH THNH, PHT TRIN CNG TY
1.1.1. Qu trnh hnh thnh v pht trin.
1.1.1.1. Khi qut v cng ty.
Tn cng ty: Cng ty C phn thng mi NGUYN KIM.
a ch: 63-65-67 Trn Hng o, Q1, TPHCM.
in thoi: 08 8 211 211.
Fax: 08 8 210 818.
Website: www.nguyenkim.com.
Cng ty c phn thng mi NGUYN KIM chnh thc khai trng vo
ngy 19/01/2002 l trung tm phn phi cc sn phm in t in lnh gia dng.
y l giai on th hin bc nhy vt trong qu trnh pht trin ca doanh
nghip vi s ln mnh vt bc v quy m kinh doanh, c cu t chc v s
lng nhn vin.
L mt trung tm mua sm in t in lnh in gia dng, vi tnh, in
thoi di ng,...hng u ti TP H Ch Minh v trn c nc. Ngy 16/12/2009
DN lt vo tp 500 nh bn l Chu THI BNH DNG, nm 2008, 2009
bo tp ch bn l v cng ty theo di th trng quc t cng b.
Vi kh nng p ng nhu cu mua sm ca ngi tiu th NGUYN
KIM khng nh tn tui v uy tn ca mnh thong qua vic t chc h thng bn
l cc loi in my gia dng vi mt m hnh bn l hin i v tin phong t
tiu chun quc t ti Vit Nam. c bit vi s h tr v kinh nghim ca cc tp
on in t hng u th gii nh: JVC, LG, Panasonic, Samsung,, ngi tiu
dng Vit Nam ngy cng nhanh chng tip cn nhanh hn cc sn phm mi
cng ngh mi, nng cao quyn li ca ngi mua sm ngang bng vi cc nc
pht trin trong khu vc v trn th gii. C th ngy cng nhiu chng trnh

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

mua sm hiu qu v cc ch hu mi, bo hnh t nht nhm phc v khch

hng ti h thng NGUYN KIM.
Gii tp 500 nh bn l khu vc Chu Thi Bnh Dng l gii thng rt
c gi tr v uy tn. Nhn gii thng ca trng trnh v gi vng sut 2 nm l
kt qu ca mt qu trnh lin tc u t, n lc ca trung tm Mua Sm Si Gn
NGUYN KIM, c th trng cng nhn v nh gi cao. Vic xp hng tp
500 ca 500 nh t chc bn l thnh t nht trong 14 nn kinh t thc hin
u tin vo nm 2004 trong tp tr bn l Chu , t lan rng v phat trin v
c tm c ln uy tn trong sut 6 nm qua.
1.1.1.2. Lch s hnh thnh v pht trin cng ty.
Cng ty c phn thng mi Nguyn Kim tri qua 3 qu trnh hnh thnh v
pht trin:
Giai on 1(t nm 1996-1999): v tn gi Trung Tm in T in Lnh
thnh ph. Ta lac ti a ch: S 06 Bis-Trn Hng o-Q1-TPHCM.
Lc ny trung tm ch c ca hng kimh doanh cc mt hng: in t, in
lnh, in gia dng vi tng s cn b nhn vin khong 50 . y l ni ng
nht ti thnh ph H Ch Minh trong thi gian ny, chuyn phn phi in tin lnh-in gia dng n ngi tiu dng theo gi gc ca nh xut x.
Gioai on 2(t nm 1999-2000): Nhu cu m rng kinh doanh, trung tm in
t thnh ph c chuyn v ng s 2A, Trn Hng ao-Q1. a ch 6 bis
c s dng lm a im kinh doanh bn s.
Hng ha ti trung tm ny phong ph hn v s lng v chng loi, ng
thi cn b cng nhn vin cng c tng gp 3 ln so vi nm 1996 1999.
Trong giai on ny trung tm bt u dng ch u i duy nht ch c
doanh nghip Nguyn Kim.
Vi s pht trin khng ngng v quy m kimh doanh ca doanh nghip, a
th kinh doanh ti a ch 2A khng ph hp nhm mc ch vn ti vic tr
thnh nh phn phi theo gi gc cc sn phm in t - in lnh in gia

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

dng hng u ti Vit Nam, ng thi khng nh mnh trc cc i th cnh

tranh.
Gim c trung tm in t - in lnh in gia dng thnh ph hnh
thnh tng lp k hoch xy dng trung tm mua sm Si Gn vi quy m
kinh doanh v c cu t chc hin nay.
Giai on 3(t nm 2000 n nay): Trung tm mua sm Si Gn ta lc
ti a ch: 63-65-67, Trn Hng o, Q1. T ba ca hng bn l n trung
tm mua sm Si Gn thnh lp c h thng chui trung tm vi tn
gi Trung tm mua sm Si Gn Nguyn Kim Tn Bnh, Trung Tm mua
sm Si Gn Nguyn Kim Trng Thi, Trung Tm mua sm Si Gn
Nguyn Kim Th c v hng lot cc ca hng phn phi.
Ti a ch 6 bis Trn Hng o Ni khi u thng hiu Nguyn Kim.
Nguyn Kim cn m trung tm bo hnh nhm phc v khch hng mt cch
tt nht, to long tin tuyt i cho khch hngi vi sn phm do doanh
nghip Nguyn Kim cung cp. Vi phng chm TT C CHO KHCH
HNG, KHCH HNG CHO TT C doanh nghip lun lun lng nghe
kin khch hng, khng ngng ci tin phng trm phc v khch hng, cng
ty ng dng hiu qu cng ngh h thng thng tin qun l cht lng theo
tiu chun quc t ISO 1999-200 do t chc Quc T BVQI( Vng Quc
Anh) cp vo ngy 19/01/2003. Sau mt nm k t ngy thnh lp Trung tm
Mua sm Si Gn Nguyn Kim.
1.1.2. CHC NNG, NHIM V
Cng ty c phn thng mi Nguyn Kim l mt doanh nghip c t cch php
nhn hot ng sn xut kinh doanh theo chc nng nhim v ca mnh v c
php lut bo v. Cng ty c chc nng v nhim v sau:
- Xy dng, t chc v thc hin cc mc tiu k hoch do cng ty ra, sn xut
kinh doanh theo ng ngnh ngh ng k, ng mc ch thnh lp doanh
nghip.

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

- Tun th chnh sch, ch php lut ca Nh nc v qun l qu trnh thc

hin kinh doanh v tun th nhng quy nh trong cc hp ng kinh doanh vi
cc bn hng trong v ngoi nc.
- Qun l v s dng vn theo ng quy nh v m bo c li.
- Thc hin vic nghin cu pht trin nhm nng cao nng sut lao ng cng
nh thu nhp ca ngi lao ng, nng cao sc cnh tranh ca cng ty trn th
trng trong v ngoi nc.
- Chu s kim tra v thanh tra ca cc c quan Nh nc, t chc c thm quyn
theo quy nh ca Php lut.
- Thc hin nhng quy nh ca Nh nc v bo v quyn li ca ngi lao
ng, v sinh v an ton lao ng, bo v mi trng sinh thi, m bo pht trin
bn vng, thc hin ng nhng tiu chun k thut m cng ty p dng cng nh
nhng quy nh c lin quan ti hot ng ca cng ty.
tng tnh ch ng trong hot ng kinh doanh, cng ty c quyn hn sau:
- c ch ng m phn, k kt v thc hin nhng hp ng kinh doanh.
Tng Gim c cng ty l ngi i din cho cng ty v quyn li, ngha v kinh
doanh ca cng ty theo quy nh ca php lut hin hnh.
- Tham gia cc hot ng nhm m rng hot ng kinh doanh nh qung co,
trin lm sn phm, m cc i l bn hng.
- Hot ng theo ch hch ton kinh t c lp, t ch v ti chnh, c t cch
php nhn, c con du, ti khon ring ti ngn hng ....

1.1.3. Nhng thun li v kh khn.

1.1.3.1. Thun li.
Cng ty NGUYN KIM ta lc ti a im c nhiu yu t thun li v
giao thng vn ti, bu chnh vin thng, dch v khch hng Cng ty
NGUYN KIM thc hin phn phi hng ha cho cc c quan, trng hc, bnh

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GVHD: Vn Th Loan

vin,, vi chit khu u i. Bn hng khuyn mi, bn hng theo phng php
tr gp.
c bit vi khch hng nh c nc ngoi c th thm quan, t hng
tng ngi thn ti Vit Nam theo a ch: http//:www.nguyenkim.com
hn 10 nm hot ng cng ty c mt i ng cng nhn vin c y
nng lc v h thng dy chuyn cng ngh mi hin i.
1.1.3.2. Kh khn.
Tnh hnh cnh tranh trn th trng ang gp kh khn v cng ngy cng c
ngiu i th cnh tranh mnh trong v ngoi nc nn i hi cng ty phi phn
u khng ngng. Bn cnh cng chu nh hng ca nn kinh t lm pht, nh
hng n sc mua ca ngi tiu dng.
1.1.4. Xu hng pht trin.
K hoch 5 nm: 2010 2014
Giai on pht trin quan trng.
Tc tng trng bnh qun trn 50% mi nm.
bao ph 38/64 tnh thnh.
i din hn 90% tong gi tr th trng bn l Vit nam.
Sn phm phc v: m bo ngun hng cht lng tt nht qua h thng sng lc
nh tp trung qua cc thng hiu Quc T hay khu vc m bo v cht lng
sn phm hay hu mi m bo r rng ngun gc xut s sn phm, xy dng
mt quy ch sn phm ring bit v khoa hc cho h thng ny bn trong Nguyn
Kim.
Cht lng cng tc qun l: vi tnh ti a 100% trong sut quy trnh kinh
doanh, khai thc u th qun l bng khoa hc cng ngh, pht huy minh bch,
lc gim th tc, , gip ti thiu ha thi gian trong vic mua sm, tit kim
thi gian cho khch hng.

SVTT: Nguyn Th Hng

10

Bo co thc tp

GVHD: Vn Th Loan

1.2. T CHC B MY QUN L CA CNG TY.

1.2.1. S t chc.

Tng
Gim c

Ph

Ph

Tng Gim c Ni Chnh

Tng Gim c Kinh Doanh

Phng Kim Sot Ni B

Phng K Ton

Khi
kinh
doanh
in
my

Trung
tm
kinh
doanh
Q. 1

Khi
kinh
doanh
k
thut
s

Trung
tm
kinh
doanh
Trng
Thi

Khi
tip
th

Trung
tm
kinh
doanh
Tn
Bnh

SVTT: Nguyn Th Hng

Khi
tng
hp

Trung
tm
kinh
doanh
tng
hp

Khi
cng
ngh
thng
tin

Trung
tm
kinh
doanh
Th
c

Khi
TM
T

Trung
tm
kinh
doanh
in
t

Khi
TM
PT

Trung
tm
kinh
doanh
KV
HM

11

Trung
tm
kinh
doanh
khc

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GVHD: Vn Th Loan

1.2.2. Nhim v v quan h ca cc phng ban

Chc nng -Hi ng qun tr: quyn hn ca cc b phn trong c cu b my
qun l:
L t chc thnh lp ra cng ty ra phng hng v iu hnh Cng ty
trong qu trnh kinh doanh.
-Ban gim c gm:
+Gim c: l ngi i din cho ton Cng ty, c trch nhim qun l v iu
hnh mi hot ng ca Cng ty. L ngi c ton quyn quyt nh cc hp ng
kinh doanh, ng thi chu trch nhim trc hi ng qun tr v tp th cn b
cng nhn vin v kt qu hot ng kinh doanh ca Cng ty.
+Ph gim c ni chnh : ph trch lnh vc kinh doanh, qun l ch o v iu
hnh kinh doanh, tm kim th trng tiu th sn phm; tm kim ngun nguyn
liu m bo cho sn xut; tham mu cho gim cc vn lin quan n k
hoch sn xut kinh doanh.
+Ph gim c k thut: ph trch vic qun l k thut trong qu trnh kinh
daonh, ch o vic iu hnh kinh doanh ng thi nghin cu cc mt hng mi
nhm m rng sn phm, ph trch cng tc u t xy dng c bn ng thi
nng cao cht lng v hiu qu hot ng kinh doanh.
-Phng k hoch hnh chnh : trc tip tham gia vo cng tc qun tr ti Cng ty,
nm bt kp thi s bin ng v nhn s cc b phn bo co vi lnh o
v c k hoch iu chnh kp thi. Ngoi ra, b phn ny c nhim v xy dng
k hoch tin lng v cc phng n tr lng, tham mu cho Gim c trong
cng tc khen thng v k lut.
-Phng k ton : c nhim v gip Gim c t chc cng tc thng k trong ton
Cng ty, t chc qun l cc ngun vn c nh v l ng trong Cng ty, lp
bo co ti chnh theo nh k, qun l v lu tr ti liu, h s, chng t k tan.

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

C cu t chc ti Cng ty m bo c s iu hnh nht qun t trn xung

di, gip thng tin c truyn t v phn hi nhanh chng, chnh xc. ng
thi n cn m bo mt s phn chia quyn hn, trch nhim gia cc phng ban
v nhn vin.
Cn i vi cc b phn kinh doanh, vi cc vn bn quy nh v nhim v v cc
quy ch lm vic ca cc b phn c th linh hot trong qu trnh x l thng tin,
gii quyt cc vn nm trong gii hn quyn lc ca mnh mt cch nhanh
chng. Do , cc b phn ny mt mt chu s iu hnh v kim sot cu vn
phng Cng ty, mt khc t kim tra hot ng ca chnh mnh.

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

1.3. T chc cng tc k ton

1.3.1. T chc b my k ton
1.3.1.1. S t chc b my k ton

Trng phng
k ton ti v

Ph phng
K ton ti v

K ton ti v

K
ton
cng
n

K
ton
CP

K
ton
HHTS

K
ton
xut
ha
n

Th
qu

Thu
Ngn

1.3.1.2. Nhim v
Phng k ton l b phn m trch hot ng ti chnh ca cng ty, cung cp
thng tin lin quan n ti chnh, tham mu cho gim c trung tm v cc vn
ti chnh.

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

1.3.2. Hnh thc k ton

- K k ton nm: Bt u t ngy 01/01 v kt thc ngy 31/12.
- n v tin t s dng trong k ton: ng Vit Nam. (VND)
- Ch k ton p dng: Ch k ton Doanh nghip Vit Nam
- Hnh thc k ton p dng: K ton my
- Hnh thc s sch k ton p dng: Nht k chng t
- Phng php khu hao ti sn c nh: Ti sn c nh ca cng ty bao gm ti
sn c nh hu hnh, v ti sn c nh v hnh. Ti sn c nh c theo nguyn
gi v khu hao lu k. Khu hao ti sn c nh c tnh theo phng php:
ng thng
- Phng php p dng thu: Phng php khu tr
- Nguyn tc ghi nhn cc khon tin v tng ng tin: Trong cc nm nghip
v pht sinh bng ngoi t c chuyn sang VND thc t ti ngy pht sinh theo
t gi thng bo ca Ngn hng Ngoi thng Vit Nam.
- Nguyn tc ghi nhn hng tn kho: Hng tn kho c tnh theo gi gc; Gi
hng xut kho v hng tn kho c tnh theo phng php tnh gi bnh qun gia
quyn thng; hng tn kho c hch ton theo phng php k khai thng
xuyn.
- Nguyn tc tnh thu:
+ Thu GTGT hng xut khu: 0%.
+ Thu GTGT hng ni a: 10%.
+ Thu sut thu Thu nhp doanh nghip theo t l quy nh ca Nh nc tnh
trn Thu nhp chu thu.
+ Dch v o to: Khng thuc i tng chu thu GTGT.
+ Cc loi thu khc theo quy nh hin hnh.
1.3.3. Chnh sch k ton
B my k ton ca cng ty c t chc theo m hnh tp trung. Cc nghip v
k ton chnh pht sinh c tp trung phng k ton ca cng ty, thuc dy nh

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GVHD: Vn Th Loan

vn phng. Ti y thc hin vic t chc hng dn v kim tra thc hin ton
b phng php thu thp x l thng tin ban u, thc hin y chin lc ghi
chp ban u, ch hch ton v ch qun l ti chnh theo ng quy nh ca
B ti chnh, cung cp mt cch y chnh xc kp thi nhng thng tin ton
cnh v tnh hnh ti chnh ca cng ty. T tham mu cho Ban Tng Gim c
ra bin php cc quy nh ph hp vi ng li pht trin ca cng ty.
cc trung tm khng c t chc thnh phng k ton ring m ch b tr cc
th kho, nhn vin thng k, thc hin vic thng k, chng loi nguyn vt liu,
nhp xut, ngy cng, ngy, gi lm vic ca cng nhn, ngh php, thai sn
phc v cho bo co trn phng k ton.
Ti Phng K ton ca cng ty thuc khi vn phng bao gm c 10 nhn vin:
- Trng phng K ton: l mt K ton tng hp, c mi lin h trc tuyn vi
cc K ton vin thnh phn, c nng lc iu hnh v t chc. K ton trng
lin h cht ch vi Ph Tng Gim c Kinh doanh, tham mu cho Ban Tng
Gim c v cc chnh sch Ti chnh - K ton ca Cng ty, k duyt cc ti liu
k ton, ph bin ch trng v ch o thc hin ch trng v chuyn mn,
ng thi yu cu cc b phn chc nng khc trong b my qun l n v
cng phi hp thc hin nhng cng vic chuyn mn c lin quan ti cc b
phn chc nng.
Cc K ton thnh phn c mi lin h cht ch vi nhau, chu s ch o trc tip
v nghip v ca K ton trng, trao i trc tip vi K ton trng v cc vn
lin quan n nghip v cng nh v ch k ton, chnh sch ti chnh ca
Nh nc.
- Ph phng K ton: l nhn vin k ton ti sn c nh lin doanh u t, k
ton dch v o to ct may, dch v vn ti, cng n phi thu, thu v cc khon
phi np nh nc. Chu trch nhim theo di ton b tnh hnh tng gim ca ti
sn trong cng ty, ng thi tnh v trch khu hao cho ti sn c nh. Hch ton
s lng, s sch s tin v danh sch cng nhn o to. Bn cnh , k ton

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

cn kim phn xut xy dng v kim tra k hoch lin doanh, lin kt u t,
tnh hnh vay tr trong u t.
- K ton tin lng v BHXH: tnh ton v hch ton tin lng, bo him x
hi, bo him y t, kinh ph cng on, cc khon khu tr vo lng, cc khon
thu nhp, tr cp cho cn b, cng nhn vin trong cng ty. Hng thng cn c
vo sn lng ca cc x nghip v n gi lng ca x nghip cng vi h s
lng gin tip ng thi ghi nhn cc bng thanh ton lng do cc nhn vin
phng k ton gu ln, tng hp s liu lp bng tng hp thanh ton lng ca
cng ty, lp bng phn b.
- K ton nguyn vt liu, cng c dng c, chi ph sn xut v tnh gi thnh
sn phm: c nhim v tng hp ti liu t cc phn hnh k ton khc nhau
theo di trn cc bng k, bng phn b lm c s cho vic tnh chi ph v gi
thnh sn phm. ng thi k ton cng theo di c phn cng c, dng c, ph
liu. Hng thng, nhn cc bo t cc x nghip gi ln, lp bo co nguyn vt
liu, cn c vo bng phn b, bng tng hp chi ph sn xut cui thng ghi
vo bng k. Tnh gi thnh sn phm theo phng php h s.
- K ton thanh ton: chu trch nhim trong vic thanh ton v tnh hnh thanh
ton vi tt c khch hng cng thm c phn cng n phi tr. Sau khi kim tra
tnh hp l hp php ca chng t gc, k ton thanh ton vit phiu thu chi (i
vi tin mt), sc, u nhim chi.(i vi tin gi ngn hng) hng thng lp
bng k tng hp sc v s chi tit i chiu vi s sch th qu, s ph ngn
hng, lp k hoch tin mt g ln cho ngn hng c quan h giao dch. Qun l
cc ti khon 111, 112 v cc ti khon chi tit ca n. ng thi theo di cc
khon cng n phi thu, phi tr trong Cng ty v gia cng ty vi khch hng
ph trch ti khon 131, 136, 136, 141, 331, 333, 336.
- K ton vt t, duyt lng v theo di cc trung tm: Lm nhim v hch ton
chi tit nguyn vt liu, cng c dng c theo phng php ghi th song song.
Cui thng, tng hp cc s liu lp bng k theo di nhp xut tn v np bo

SVTT: Nguyn Th Hng

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co cho b phn k ton tnh gi thnh. Ph trch ti khon 152, 153. Khi c yu
cu b phn k ton nguyn vt liu v cc b phn chc nng khc tin hnh
kim k li kho vt t, i chiu vi s k ton. Nu c thiu ht s tm ngyn
nhn v bin php x l ghi trong bin bn kim k. Thm vo cn chu trch
nhim cui cng ca qu trnh tnh lng v cc khon trch theo lng cn c vo
tp hp ln bng phn b tin lng v cng theo di tnh hnh tiu th ca
cc i l ca cng ty.
- Th qu: Qun l qu tin mt ca cng ty, hng ngy cn c vo phiu thu chi
tin mt xut hoc nhp qu tin mt, ghi s qu phn thu chi. Sau tng hp,
i chiu thu chi vi k ton c lin quan.
Ti cc trung tm vin:
Mi mt trung tm thnh vin u c nhn vin th kho, nhn vin thng k.
- Nhn vin th kho: Thc hin vic nhp kho v xut kho thng quan Phiu nhp
kho v Phiu xut kho. Theo nh k tng hp v bo co ln Phng k ton ca
cng ty v tnh hnh tn, nhp trong k quy nh
- Nhn vin thng k ti trung tm c nhim v theo di t khi nguyn vt liu a
vo sn xut n lc giao thnh phm cho cng ty. C th theo di:
+ Tng chng loi mt hng a vo cung cp cho khch hng.
+ S lng bn hng ha, tnh hnh nhp, xut kho hng ha v cc phn
vic ca tiu th t c tnh lng cho cn b cng nhn vin.
+ S lng bn hng ha cp cho tng t i bn hng vo u ngy v s lng
bn hng nhp vo cui ngy.
Cui thng, nhn vin thng k trung tm lp Bo co nhp- Xut- Tn kho
hng ha Bo co tiu th hng ha, Bo co hng ho, chuyn ln phng k ton
cng ty cng nh cn c vo s lng hng ha nhp kho, n gi bn hng trn
mt n v sn phm v t gi hin hnh lp bng doanh thu chia lng gi ln
Phng K ton cng ty.
Nhn vin thng k trung tm cn phi lp cc Bo co thanh quyt ton
hp ng (nh bo co bn hng vt ch tiu) v gi ln cho Phng K ton tnh

SVTT: Nguyn Th Hng

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thng. Cng ty nhp li s hng ha ny vi n gi nhp l 20% ca 80% n

gi th trng.
V mt qun l, cc nhn vin thng k chu s qun l ca Gim c, v mt
nghip v chuyn mn do k ton hng dn, ch o, kim tra. y l mt hng
ch o hon ton hp l, gn cht quyn li trch nhim ca nhn vin thng k
vi nhim v c giao. ng thi to iu kin thun li nhn vin thng k
thc hin nhim v, m bo tnh chnh xc khch quan ca s liu.

CHNG II: C S L LUN V K TON CHI PH,

DOANH THU V XC NH KT QU KINH DOANH

2.1. K ton doanh thu

2.1.1. Khi nim, iu kin ghi nhn doanh thu bn hng

2.1.1.1. Khi nim: Doanh thu:
Doanh thu l tng gi tr cc li ch kinh t doanh nghip thu c trong k k
ton pht sinh t hot ng sn xut kinh doanh thng thng ca doanh nghip,
gp phn lm tng vn ch s hu.
2.1.1.2. iu kin ghi nhn doanh thu bn hng
L thi im chuyn giao phn ln ri ro v li ch gn lin vi quyn s hu
hng ha hp php hoc quyn sot hng ha cho ngi mua.
Trng hp cng ty vn cn chu phn ln ri ro v li ch gn lin vi quyn s
hu hng ha th khng giao dch c coi l hot ng bn hng v doanh thu
cha ghi nhn.
Nu cng ty ch cn chu mt phn nh ri ro gn lin vi quyn s hu hng ha
th vic bn hng ha c xc nh v doanh thu c ghi nhn.

SVTT: Nguyn Th Hng

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GVHD: Vn Th Loan

Doanh thu bn hng c ghi nhn ch khi m bo l cng ty nhn c li ch

kinh t t giao dch bn hng.
2.1.2. Chng t s dng
Ha n GTGT v ha n thng thng,
chng t gim gi hng bn,
chit khu,
hng bn b tr li,
cc bin bn tha thun gia ngi bn v ngi mua
cc chng t thu.
2.1.3. Ti khon s dng
TK 511: Doanh thu bn hng v cung cp dch v.
TK 512: Doanh thu bn hng ni b.
2.1.4. S hch ton doanh thu

111,112,131

531

5111,5121

( 1)

(4)
33311

(2)

632

156
(3 )

SVTT: Nguyn Th Hng

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Chu thch :

( 1) Thanh toan vi khach hang tr gia hang ban b

tra lai (gia ban cha co thue GTGT ).
(2) Thanh toan vi khach hang so thue GTGT cua
hang ban b tra lai
(3 )Nhap lai kho hang ban b tra lai (gia von hang
ban b tra lai )
(4) ket chuyen gia von hang ban b tra lai .

2.2. K ton cc khon gim tr doanh thu

2.2.1. Chit khu thng mi
2.2.1.1. Khi nim
Chit khu thng mi l khon gim tin m doanh nghip gim tr cho khch
hng hoc thanh ton cho ngi mua, mua hng vi s lng ln, hng ha
dch v v theo tha thun bn bn dnh cho bn mua mt khon chit khu
thng mi ghi trn hp ng.
2.2.1.2. Chng t s dng
Ha n GTGT hoc ha n bn hng.
Chnh sch bn hng ca doanh nghip.
2.2.1.3. Ti khon s dng
TK 521: chit khu thng mi.

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2.2.1.4. S k ton
K ton chit khu thng mi
111, 112, 131

333 (33311)
Thu GTGT u ra (nu c)

S tin chit khu

thng mi cho
ngi mua

521
Doanh thu
khng c
thu GTGT

511

Cui k kt chuyn chit khu

thng mi sang TK 511

2.2.2. Hng bn b tr li
2.2.2.1. Khi nim
Hang ban b tra lai la so san pham hang hoa cua
doanh nghiep a xac nh la a tieu thu nay b khach
hang tra lai do san pham hang hoa khong am bao
chat lng ,vi pham hp ong kinh te
2.2.2.2. Chng t s dung
Bien ban thoa thuan gia ngi mua va ngi ban
ve viec tra hang ghi ro ly do tra hang ,so lng hang
b tra la ,xuat hoa n GTGT hoac hoa n ban hang
kem theo bien ban thoa thuan ve tra hang.
2.2.2.3. Ti khon s dng
TK 531: Hng bn b tr li.

SVTT: Nguyn Th Hng

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2.2.2.4. S k ton tng hp

111,112,131

531

5111,5121

( 1)

(4)
33311

(2)

632

156
(3 )

* Chu thch :
( 1) Thanh toan vi khach hang tr gia hang ban b
tra lai (gia ban cha co thue GTGT ).
(2) Thanh toan vi khach hang so thue GTGT cua
hang ban b tra lai
(3 )Nhap lai kho hang ban b tra lai (gia von hang
ban b tra lai )
(4) ket chuyen gia von hang ban b tra lai .

SVTT: Nguyn Th Hng

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2.2.3. Gim gi hng bn

2.2.3.1. khi nim
Gim gi hng bn l khon gim tr cho ngi mua do hng ha km cht lng,
mt phm cht do khng ng trong hp ng kinh t.
2.2.3.2. Chng t s dng
Bin bn tha thun gim gi hng bn.
Xut ha n GTGT.
2.2.3.3. Ti khon s dng
TK 532: Gim gi hng bn.
2.2.3.4. S k ton
K ton gim gi hng bn
111, 112, 131

532

Doanh thu do gim gi hng bn c c

thu GTGT ca n v p dng
phng php trc tip

511, 512

Kt chuyn chi ph thu

TNDN hin hnh

Gim gi hng
bn dn v p

Doanh thu
khng c

dng phng php

khu tr

thu GTGT

333 (33311)

Thu GTGT

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2.2.4. Thu tiu th c bit, thu xut nhp khu

2.2.4.1. Thu tiu th c bit
2.2.4.1.1. Khi nim
Thu tiu th c bit l hng dn sn xut, tiu dng ca x hi, iu tit thu
nhp ca ngi tiu dng cho ngn sch nh nc mt cch hp l,

tng

cng qun l sn xut, kinh doanh i vi mt s hng ha, dch v.

2.2.4.2. Chng t s dng
T khai thu tiu th c bit
2.2.4.3. Ti khon s dng
TK 3332: thu tiu th c bit
2.2.4.4. S k ton
K ton thu tiu th c bit

111, 112

511

3332

Np thu

111,112,131
Doanh thu
bn hng

Thu tiu th B bn
hng

156
Thu tiu th B
hng nhp khu

2.2.4.2. Thu xut - nhp khu

2.2.4.2.1. Khi nim
Thu xut nhp khu l qun l cc hot ng xut khu, nhp khu; m rng
quan h kinh t i ngoi; nng cao hiu qu ca hot ng xut khu, nhp khu;

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GVHD: Vn Th Loan

gp phn pht trin v bo v sn xut, hng dn tiu dng trong nc v gp

phn to ngun thu cho ngn sch nh nc.
2.2.4.2.2. Chng t s dng
T khai thu xut- nhp khu
2.2.4.2.3. Ti khon s dng
TK 3333: thu xut nhp khu
2.2.4.2.4. S k ton
K ton thu nhp khu
111, 112

3333

Np thu

Nu
nhp
li
tin

152, 156, 211

Thu nhp khu phi np

Nu tr vo k np thu sau

SVTT: Nguyn Th Hng

Khon thu NK
np c hon li

26

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GVHD: Vn Th Loan
K ton thu xut khu

111, 112

511

3333

Np thu

Thu XK phi
np

111,112,131
Doanh thu
bn hng

c min, gim,
tr li thu NK

2.3. K ton doanh thu, chi ph hot ng ti chnh

2.3.1. K ton doanh thu hot ng ti chnh
2.3.1.1. Khi nim
Doanh thu hot ng ti chnh l doanh thu tin li, tin bn quyn, tin c tc, li
nhun c chia v doanh thu hot ng ti chnh khc c coi l thc hin trong
k khng phn bit thu hay doanh thu cha thc hin.
2.3.1.2. Chng t s dng
Giy bo c v tin gi.
Phiu tnh li cho vay.
Ha n GTGT, ha n bn hng.
2.3.1.3. Ti khon s dng
TK 515: Doanh thu hot ng ti chnh.
2.3.1.4. S k ton ( s k ton doanh thu hot
ng ti chnh )

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2.3.2. K ton chi ph hot ng ti chnh

2.3.2.1. Khi nim
Chi ph hot ng ti chnh bao gm cc khon chi ph hoc cc khon l lin
quan n hot ng u t ti chnh, chi ph cho vay v i vay vn lin doanh, lin
kt, l chuyn nhng chng khon ngn hn, chi ph giao dch bn chng khon,
l pht sinh bn ngoi t,
2.3.2.2. Chng t s dng
Giy bo c tin li vay.
Phiu tnh li vay.
Ha n GTGT hoc ha n bn hng.
2.3.2.3. Ti khon s dng
TK 635: chi ph ti chnh

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2.3.2.4. S k ton

K ton chi ph hoat ng ti chnh

635

111, 112, 242, 335

129, 299

Tr li tin vay, phn b

Hon nhp s chnh lch

li mua hng tr chm

d phng gim gi u t

129,229

D phng gim gi u t

121, 221, 222, 223, 228

L v khon u t
911

111, 112
Kt chuyn chi ph ti chnh
cui k

SVTT: Nguyn Th Hng

Tin thu v
cc khon
u t

Chi ph hot ng
lin doanh lin kt

29

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GVHD: Vn Th Loan
K ton chi ph hoat ng ti chnh
635

111, 112, 242, 335

129, 299

Tr li tin vay, phn b

Hon nhp s chnh lch

li mua hng tr chm

d phng gim gi u t

129,229

D phng gim gi u t

121, 221, 222, 223, 228

L v khon u t
911

111, 112
Kt chuyn chi ph ti chnh
cui k
Tin thu v
cc khon
u t

Chi ph hot ng
lin doanh lin kt

111(1112), 112(1122)
Gi bn ngoi t
Gi ghi s

L v bn ngoi t

413
L chnh lch t gi do nh gi li cc
khon mc c gc ngoi t cui k

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2.4. K ton chi phi v thu nhp khc

2.4.1. K ton chi ph khc
2.4.1.1. Khi nim
Chi ph khc l cc khon chi ph pht sinh do cc s kin hay cc nghip v ring
bit hot ng thng thng.
2.4.1.2. Chng t s dng
Ha n GTGT hoc ha n bn hng.
Bin bn vi phm hp ng.
Ha n BHXH.
Bin lai np thu.
2.4.1.3. Ti khon s dng
TK 811: chi ph khc.
2.4.1.4. Trnh t hch ton
- Chi ph thanh ton nhng bn TSC k ton ghi:
N 811: chi ph khc
N 133: thu GTGT c khu tr
C 111, 112, 331,tng gi tr thanh ton
- Khi thang ton, nhng bn TSC k ton phn nh:
N 811: chi ph khc
N 214: hao mn TSC
C 211, 213, nguyn gi TSC
- Cc khon tin pht do vi phm hp ng, b pht thu, k ton ghi:
N 811: chi ph khc
C 111, 112,
C 333: thu v cc khon phi np cho nh nc
C 338: phi tr, phi np khc

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- Cui k k tan kt chuyn ton b chi ph khc pht sinh trong k sang TK 911
xc nh kt qu kimh doanh:
N 911: xc nh kt qu kinh doanh
C 811: chi ph khc

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2.4.1.5. S k ton
K ton chi ph khc
211, 213

214

Nguyn gi

Gi tr
hao mn

Ghi gim TSC

dng GT cn li

Cho hot ng SXKD khi

thanh l nhng bn
111, 112, 331,

811

911

Cui k K/c chi phi

khc pht sinh trong k

133
Thu GTGT
(nu c)
Chi ph pht sinh hot ng thanh l
nhng bn TSC

333
Cc khon tin b pht thu

111, 112
Cc khon tin b pht do vi phm
hp ng kinh t hoc php lut

111,112,141
Cc khon chi ph khc pht sinh

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2.4.2. K ton thu nhp khc

2.4.2.1. Khi nim
Thu nhp khc l cc khon thu nhp pht sinh ngoi hot ng to ra cho doanh
nghip.
2.4.2.2. Chng t s dng
Ha n GTGT v ha n bn hng, ha n bo him.
Bin bn vi phm hp ng, bin bn xa n.
Bin lai np thu.
2.4.2.3. Ti khon s dng
TK 711: thu nhp khc.
2.4.2.4. Trnh t hch ton
- Phn nh t thanh l nhng bn TSC
(i vi doanh nghip np thu theo phng php khu tr )
N 111, 112, 131: tng gi tr thanh ton
C 711: thu nhp khc
- nh gi li gi tr hng ha em gom gp k ton ghi:
N 223: u t vo cng ty lin kt
C 152, 156, 211, gi s sch
C 711: thu nhp khc (chnh lch)
- Phn nh khon thu tin bo him c t chc bo him bi thng k ton
ghi:
N 111, 112,
C 711: thu nhp khc
- Phn nh cc ch n khng xc nh c ch n, quyt nh xa n k ton
ghi:
N 331, 338,
C 711: thu nhp khc
- Do c ti tr, biu tng vt t hng hoaTSC k ton ghi:

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N 152, 153, 156, 211

C 711: thu nhp khc
- Cui k k ton kt chuyeenrchi ph thu nhp khc sang TK 911 xc nh kt
qu kinh doanh k ton ghi:
N 711: thu nhp khc
C 911: xc nh kt qu kinh doanh

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2.4.2.5. S k ton
K ton thu nhp khc
711

333 (33311)

111,112,131,
Thu nhp TL, nhng bn TSC

S thu GTGT phi np theo

phng php trc tip ca s
thu nhp khc

333(33311)
Nu c

311,338
911

Cc khon n phi tr khng xc nh c ch

n, quyt nh xa ghi vo thu nhp khc
Cui k kt chuyn cc
khon thu nhp khc pht
sinh trong k

338,544
Tin pht khu tr vo tin k cc, k
qu ca ngi k cc, k qu
111,112
-Khi thu c cc khon n kh i SL xa s.
-Thu tin bo him cng ty BH c bi thng.

-Thu tin pht khch hng do vi phm hp ng,.

152,156,211,
c ti tr, biu, tng vt t hng ha, TSC

352
Khi ht thi hn bo hnh, nu cng trnh khng phi
BH hoc s d d phng phi tr v BH cng trnh xy
lp
Chi ph thc t pht sinh phi hon nhp

111,112
Cc khon hon thu xut khu, nhp khu, thu tiu
th B c tnh vo thu nhp khc

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2.5. K ton gi vn hng bn

2.5.1. Khi nim
Gi vn hng bn l gi thc t xut kho ca sn phm hng ha, dch v bao gm
tr gi mua hng bn ra v chi ph thu mua phn b cho hng ha bn ra. Gi xut
kho ty theo doanh nghip tnh theo 05 phng php sau:
-

Nhp trc xut trc.

Nhp sau xut trc.

Bnh qun gia quyn lin hon.

Bnh qun gia quyn cui k.

Thc t ch danh.

2.5.2. Chng t s dng

Phiu xut kho
Ha n GTGT hoc ha n bn hng kim phiu xut kho.
Bng k xut, nhp, tn kho sn phm hng ha.
2.5.3. Ti khn s dng
TK 632: gi vn hng bn
2.5.4. S k ton
1561

632
(1)

911
(3)

(2)

* Chu thch :
(1)Ghi nhan gia von cua hang a ban

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(2)Nhap kho hang ban b tra lai (giam gia von )

(3) Ket chuyen gia von e xac nh ket qua
kinh doan
2.6. K ton chi ph
2.6.1. K ton chi ph bn hng
2.6.1.1. Khi nim
Chi ph bn hng l ton b cc khon chi ph pht sinh trong qu trnh tiu th
hng ha, cung cp dch v.
2.6.1.2. Chng t s dng
Bng thanh ton tin lng.
Phiu xut kho vt liu, cng c dng c.
Bng phn b nguyn vt liu, bng khu hao TSC.
Ha n GTGT, ha n bn hng.
2.6.1.3. Ti khon s dng
TK 641: chi ph bn hng

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2.6.1.4. S k ton
K ton chi ph bn hng
111,112,152,15
3

133

641

111,112

Cc khon thu gim chi

Chi ph vt liu, cng c,

334,338

911
Chi ph tin lng v cc
khon tnh theo lng

Kt chuyn chi ph bn
hng

352

214

Chi ph khu hao TSC

Hon nhp d phng phi tr
v chi ph bo hnh sn
phm hng ha
142,242,335
Chi ph Phn b dn
Chi ph tch trc

512
Thnh phm, hng ha
Dch v tiu dng ni b

333 (33311)

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2.6.2. K ton chi ph qun l doanh nghip

2.6.2.1. Khi nim
Chi ph qun l doanh nghip l nhng chi ph ph v cho qun l doanh nghip.
2.6.2.2. Chng t s dng
Bng thanh ton tin lng, bng phn b tin lng.
Bng phn b vt liu, cng c dng c.
Bng phn b chi ph tr trc, chi ph ch kt chuyn.
Bng phn b chi ph ch khu hao TSC.
Phiu xut kho.
2.6.2.3. Ti khon s dng
TK 642: chi ph qun l doanh nghip.

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2.6.2.4. S k ton
K ton chi ph qun l doanh nghip
111,112,152,153

133

642

111,112,152,

Cc khon thu gim chi

Chi ph vt liu, cng c,,
334,338

911

Chi ph tin lng, tin cng,

ph cp tin n ca v cc
khon tnh theo lng
K/c chi ph qun l DN
214

Chi ph khu hao TSC

139
142,242,335

Chi ph phn b dn
Chi ph trch trc
133

Hon nhp s chnh lch

gia s d phng phi thu
Kh i trch lp nm
trc cha s dng ht ln
hn s phi trch lp nm
nay
152

Thu GTGT u vo khng

c khu tr nu c tnh
vo chi ph qun l
Hon nhp d phng
Phi tr

336
Chi ph qun l cp di phi
np cp trn theo qui nh

139
D phng phi thu
Kh i

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2.7. K ton chi ph thu thu nhp doanh nghip

2.7.1. Ni dung
* Khi nim
- Chi ph thu thu nhp doanh nghip bao gm chi ph thu thu nhp doanh
nghip hin hnh v chi ph thu nhp doanh ngip hon li.
+ Chi ph thu nhp hin hnh l chi ph thu thu nhp doanh ngip tnh trn thu
nhp chiu thu trong nm v thu sut doanh nghip hin hnh.
+ Chi ph thu thu nhp doanh nghip hon li l s thu doamh nghip s phi
np trong tng lai pht sinh t:
Ghi nhn thu thu nhp doanh nghip phi tr trong nm.
Ghi nhn ti sn thu thu nhp doanh nghip hon li c
ghi nhn t cc nm trc.
* Chng t s dng
T khai thu thu nhp doanh nghip, t khai quyt ton thu thu nhp doanh
nghip.
2.7.2. Ti khon s dng
TK 821: chi ph thu thu nhp doanh nghip

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2.7.3. S k ton
K ton chi ph thu thu nhp doanh nghip hin hnh
347

821 (8211)
S thu TNDN hin hnh phi np
trong k (doanh nghip xc nh)

911

Kt chuyn chi ph thu

TNDN hin hnh

S chnh lch gia s thu TNDN tm np

ln hn s phi np

B. K ton chi ph thu thu nhp doanh nghip hon li

347

347

821(8212)
Chnh lch gia s thu TNDN hon
li phi tr pht sinh trong nm ln

Chnh lch gia s thu TNDN hon

li phi tr pht sinh trong nm nh

hn s thu TNDN hon li phi tr

c hon nhp trong nm

hn s thu TNDN hon li phi tr

c hon nhp trong nm

243

243
Chnh lch gia s ti sn thu thu
nhp hon li pht sinh nh hn ti
sn thu thu nhp hon li c hon
nhp trong nm

Chnh lch gia s ti sn thu thu

nhp hon li pht sinh ln hn ti
sn thu thu nhp hon li c hon
nhp trong nm

911

911
K/c chnh lch s pht sinh c ln
hn s pht sinh n
TK 8212

SVTT: Nguyn Th Hng

K/c chnh lch s pht sinh c nh

hn s pht sinh n
TK 8212

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2.8. K ton xc nh kt qu kinh doanh

2.8.1. Ni dung
* Khi nim
Xc nh kt qu kinh doanh l vic tnh ton, so snh tng doanh thu v thu nhp
thun vi tng gi vn v chi ph th doanh nghip c li v ngc li th l.
* Chng t s dng
Ha n GTGT, ha n bn hng, ha n bo him, bin lai np thu,
2.8.2. Ti khon s dng
TK 911: xc nh kt qu kinh doanh
TK 421: li nhun cha phn phi
2.8.3.S k ton

Chng III: K TON CHI PH, DOANH THU V XC

NH KT QU KINH DOANH TI CNG TY CPTM
NGUYN KIM
3.1. K ton doanh thu bn hng v cung cp dch v
3.1.1. Ni dung
- Khi nim: Doanh thu bn hng:
Doanh thu bn hng l gi tr sn phm hng ha, cc cng trnh lao v, dch v,
ca doanh nghip cung cp cho khch hng theo gi bn tnh lun thu tiu th
c bit, cn c vo cc ha n bn hng, sn phm dch v. Sau khi tr cc yu
t gim tr doanh thu nh: thu thu nhp doanh nghip, thu tiu th c bit phi
np cho nh nc, trit khu bn hng, hng bn b tr li, gim gi hng bn ta
cn li doanh thu thun lm c s xc nh kt qu kinh doanh.
-

Hnh thc bn hng:

sieu th phan phoi trc tiep en tay ngi tieu dung

nen phng thc ban hang 100% la ban le vi cac

hnh thc thanh toan :
o Ban hang thu tien mat

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o Ban hang tra gop

o Chuyen khoan ( khong qua 45 ngay )
- Thi iem ghi nhan doanh thu:
La thi iem chuyen giao phan ln rui ro va li ch
gan lien vi quyen s hu hang hp phap hoac
quyen kiem soat hang hoa cho ngi mua .
Trng hp cty van con chu phan ln rui ro va li
ch gan lien vi quyen s hu hang hoa th khong giao
dch c coi la hoat ong ban hang va doanh thu cha
ghi nhan .
Neu cty ch con chu mot phan nho rui ro gan lien
vi quyen s hu hang hoa th viec ban hang hoa
c xac nh va doanh thu c ghi nhan .
Doanh thu ban hang c ghi nhan ch khi am bao
la cty nhan c li ch kinh te t giao dch ban hang .
- Cach xac nh:
Doanh thu thuan = doanh thu ban hang va cung cap dch
vu cac

khoan giam tr doanh thu

3.1.2. Chng t s dung

Phieu nhan tam ng xuat kho noi bo bao gom 03 lien
nh kem phu luc:
-

Lien 1(mau trang ): Ke toan quay gi, cuoi ngay

nop lai cho ke toan cong n .

Lien 2(mau hong ): giao cho khach hang .

Lien 3 (mau xanh ): nhan vien kho gi ,cuoi ngay

giao lai cho ke toan hang hoa.

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* Hoa n GTGT bao gom 03 lien nh kem phu

luc :
-

Lien 1(mau trang ): Ke toan xuat hoa n GTGT

gi,cuoi ngay giao lai cho cho phong ke toan .

Lien 2(mau o ): giao cho khach hang .

Lien 3(mau xanh ): dung e bao cao thue .

* Hp ong mua ban
* n at hang

3.1.3. S sch k ton

S tng hp ti khon: 511, 512.
S chi tit ti khon: 511, 512.
3.1.4. Nghip v kinh t pht sinh v trnh t hch ton
* Trnh t hch ton:
- Cn c vo ha n GTGT phn nh doanh thu bn hng pht sinh:
N 111, 112, 131,: tng gi tr thanh ton
C 511: doanh thu v cung cp dch v ( gi cha thu )
C 3331: thu GTGT phi np
- Sn phm hng ha thuc i tng chu thu GTGT theo phng php khu
tr trao i vi nhau k ton ghi:
N 111, 112, 131, : tng gi tr thanh ton
C 511: doanh thu bn hng v cung cp dch v
C 3331: thu GTGT phi np
- Khi bn hng theo phng thc tr chm, tr gp, ghi s tin tr ln u v s
tin cn phi thu v bn hng tr chm, tr gp, doanh thu bn hng v li phi
thu, k ton ghi:
N 111, 112, 131, : tng gi tr thanh ton
C 511: gi bn tr tin ngay cha c thu GTGT
C 333: thu GTGT phi np

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C 3387: doanh thu cha thc hin

- Khi thu c tin bn hng k ton ghi:
N 111, 112,
C 131: phi thu ca khch hng
- nh k k ton ghi nhn doanh thu tin li bn hng tr chm, tr gp trong k:
N 3387: doanh thu cha thc hin
C 515: doanh thu hot ng ti chnh ( li tr chm. tr gp)
- Cui k k ton kt chuyn doanh thu hng bn b tr li, cc khon lm gim
gi hng bn v chit khu thng mi pht sinh trong k tr vo doanh thu thc
t trong k xc nh doanh thu:
N 511: doanh thu hng ha v cung cp dch v
C 531: gim gi hng bn
C 521: chit khu thng mi
- Cui k kt chuyn doanh thu sang TK 911 xc nh kt qu kinh doanh k
ton ghi:
N 511: doanh thu hng ha v cung cp dch v
C 911: xc nh kt qu kinh doanh
* Nghip v kinh t pht sinh:
- Theo chng t so T12070075 ngay 14/01/10 thu hoi
hang ban b tra lai may lanh LG 09JE ban ngay 10/01/10
,ke toan ghi giam tr vao khoan phai thu khach hang .
nh khoan :

N TK 531
N TK 33311
Co TK 131

: 6.290.000
:629.000
:6.919.000

- Cuoi ky ke toan ket chuyen toan bo hang ban b

tra lai trong thang 01/2010 sang TK 5111 e xac nh
doanh thu thuan .
nh khoan:

N TK 5111

:374.767.000

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Co TK 531
:374.767.000

3.2. K ton cc khon gim tr doanh thu

3.2.1. K ton chit khu thng mi
3.2.1.1. Ni dung
* Khai niem:
Chiet khau thng mai la khoan giam tien ma doanh
nghiep a giam tr cho khach hang hoac a thanh
toan cho ngi mua,

mua hang vi so lng ln, khoi

lng ln, hang hoa dch vu va theo thoa thuan ben

ban danh cho ben mua mot khoan chiet khau thng
mai ghi tren hp ong.
* Tai khoan s dung:
TK 521 :chiet khau thng mai
3.2.1.2. Chng t s dung
Hoa n GTGT hoac hoa n ban hang.
Chnh sach ban hang cua doanh nghiep.
3.2.1.3. So sach k ton
So tong hp TK 521
So chi tiet TK 521
3.2.1.4. Phng phap hach toan ke toan mot so
nghiep vu chu yeu
Phan anh chiet khau thng mai va phat sinh trong
ky, ke toan nghi:
N TK 521:Chiet khau thng mai
N TK 333:Thue GTGT phai nop (neu co)

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Co TK 111,112,113,.
Cuoi ky ket chuyen so tien chiet khau
thng mai a chap nhan cho ngi mua a
phat sinh trong ky sang tai khoan doanh thu
ban hang va cung cap dch vu ,ke toan
phan anh :
N TK 511:doanh thu ban hang va cung cap dch vu
Co TK 521:chiet khau thng mai
3.2.2. Ke toan giam gia hang ban
3.2.2.1. Ni dung
* Khai niem:
Giam gia hang ban la khoan giam tr cho ngi mua
do hang hoa kem chat lng , mat pham chat do khong
ung trong hp ong kinh te.
*Tai khoan s dung :
TK 532:Giam gia hang ban
* Nguyen tac ghi nhan giam gia hang ban
Ch phan anh vao tai khoan nay cac khoan giam
tr do viec chap thuan giam gia sau khi a ban hang
va phat hanh hoa n (giam gia ngoai hoa n)do
hang kem chat lng
3.2.2.2. Chng t s dung
Bien ban thoa thuan giam gia hang ban .xuat hoa
n GTGT.
3.2.2.3. So sach s dung
So tong hp TK532
So chi tiet TK 532

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3.2.2.4. Ngip v kinh t phat sinh v trnh t hch ton

* Phng php hch ton:
- Khi co chng t xac nh khoan giam gia cho ngi
mua hang ve so lng a ban do kem chat lng ,mat
pham chat:
N TK 532: giam gia hang ban
N TK 3331:thue GTGTphai nop
Co TK 111,112,113.
- Cuoi ky ket chuyen tong so giam gia hang ban
phat sinh trong ky sang tai khoan doanh thu ban hang va
cung cap dch vu hoac tai khoan doanh thu ban hang
noi bo :
N TK 511:Doanh thu ban hang va cung cap dch vu
N TK 512:Doanh thu ban hang noi bo
Co TK532:giam gia hang ban
* Mt s nghip v ch yu:

3.2.3. Ke toan hang ban b tra lai

3.2.3.1. Ni dung
* Khai niem :
Hang ban b tra lai la so san pham hang hoa cua
doanh nghiep a xac nh la a tieu thu nay b khach
hang tra lai do san pham hang hoa khong am bao
chat lng ,vi pham hp ong kinh te
*Tai khoan s dung :
TK 531 :Hang ban b tra lai
*Nguyen tac ghi nhan hang ban b tra lai:

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Ch phan anh hang ban b tra lai (tnh theo ung n

gia ban ghi tren hoa n) cac chi ph phat sinh lien quan
en viec hang ban b tra lai ma doanh nghiep phai chi
c phan anh vao TK 641 (chi ph ban hang )
3.2.3.2. Chng t s dung
Bien ban thoa thuan gia ngi mua va ngi ban
ve viec tra hang ghi ro ly do tra hang ,so lng hang
b tra la ,xuat hoa n GTGT hoac hoa n ban hang
kem theo bien ban thoa thuan ve tra hang .
3.2.3.3. So sach k ton
So chi tiet TK 531
So tong hp TK 531
3.2.3.4. Nghip v kinh t pht sinh v mt s nghip v
ch yu
* Phng php hch ton:
- Khi doanh nghiep nhan lai hang hoa ,san pham b tra
lai ,ke toan phan anh gia von cua hang ban b tra
lai :
- Trng hp ke toan hach toan hang ton kho theo
phng phap ke khai thng xuyen:
N TK 154 ,155 ,156:
Co TK 632:gia von hang ban
- Thanh toan vi ngi mua hang ve so tien hang ban
b tra lai :
- oi vi hang hoa thuoc oi tng chu thue GTGT
tnh theo phng phap khau tr va doanh nghiep nop
thue GTGT tnh theo phng phap khau tr ,ke toan ghi:

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N TK 531:hang ban b tra lai (gia ban cha co

thue )
N TK 3331:thue GTGT phai nop
Co TK111,112,113,..
- Cac chi ph phat sinh lien quan en hang ban b tra lai
(neu co )ke toan ghi :
N TK 641:chi ph ban hang
Co TK 111,112,141,334
- Cuoi ky ke toan ket chuyen toan bo doanh thu ban
hang ban b tra lai phat sinh trong ky vao tai khoan
doanh thu ban hang va cung cap dch vu hoac tai khoan
doanh thu ban hang noi bo, ke toan ghi :
N TK 511:doanh thu ban hang va cung cap dch vu
N TK 512:doanh thu ban hang noi bo
Co TK 531:hang ban b tra lai
* Nghip v kinh t pht sinh
- Theo chng t so T12070075 ngay 14/01/10 thu hoi
hang ban b tra lai may lanh LG 09JE ban ngay 10/01/10
,ke toan ghi giam tr vao khoan phai thu khach hang .
nh khoan :

N TK 531
N TK 33311
Co TK 131

: 6.290.000
:629.000
:6.919.000

- Cuoi ky ke toan ket chuyen toan bo hang ban b

tra lai trong thang 01/2010 sang TK 5111 e xac nh
doanh thu thuan .

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nh khoan:

GVHD: Vn Th Loan

N TK 5111

:374.767.311
Co TK 531
:374.767.311

3.3. K ton gi vn hng bn

3.3.1. Ni dung
* Khi nim
- Gi vn hng bn l gi thc t xut kho ca sn phm hng ha, dch v bao
gm tr gi mua hng bn ra v chi ph thu mua phn b cho hng ha bn ra. Gi
xut kho ty theo doanh nghip tnh theo 05 phng php sau:
-

Nhp trc xut trc.

Nhp sau xut trc.

Bnh qun gia quyn lin hon.

Bnh qun gia quyn cui k.

Thc t ch danh.

- Gi vn hng bn tnh trn gi gc hng ha, thnh phn c bn trong k

hoc dch v cung cp hng ca cng ty.
* Phng php tnh
Cng ty hch ton hng tn kho theo phng php k khai thng xuyn v xc
nh gi vn hng bn theo phng php nhp trc xut trc
* Nguyn tc ghi nhn
K ghi nhn c doanh thu pht sinh.
Gi vn hng bn c ghi nhn cng lc vi doanh thu bn hng.
* Ti khn s dng

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TK 632: gi vn hng bn
3.2.2. Chng t s dng
Phiu nhp kho
Phiu xut kho
Phiu chuyn kho ni b
Bin bn kim k
Cc chng t lin quan
3.2.3. S sch k ton
Bng k nhp, xut, tn kho
Bng chi tit TK 632
Bng tng hp TK 632
3.2.4. Nghip v kinh t pht sinh v trnh t hch ton
* Phng php hch ton:
- Khi xut bn sn phm, hng ha, dch v hon thnh c nh khon l bn
trong k, k ton ghi:
N 632: gi vn hng bn
C 154, 155, 156,
- Phn nh cc chi ph c hch ton trc tip vo gi vn hng bn:
+ Chi ph sn xut d dang, chi ph sn xut chung phn b trc tip vo gi vn
hng bn:
N 632: gi vn hng bn
C 154: chi ph sn xut d dang
C 627: chi ph sn xut chung
+ Phn nh cc khon hao ht, mt mt ca hng tn kho do khi tr phn bi
thng do trch nhim c nhn gy ra:
N 632: gi vn hng bn
C 152, 153, 155, 156, 1381

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- Phn nh chi ph xy dng, t ch TSC vt qu mc bnh thng khng c

tnh vo nguyn gi TSC hon thnh, k ton ghi:
N 632: gi vn hng bn
C 241: xy dng c bn d dang
C 154: chi ph sn xut kinh doanh d dang
- Hng bn b tr li nhp kho, k ton ghi:
N 155, 156
C 632: gi vn hng bn
- Hch ton phi trch lp, hoc hon nhp d phng gim gi hng tn kho cui
nm ti chnh ( do lp d phng nm nay ln hoc nh hn khon d phng nm
trc ).
+ Trng hp s d phng gim gi hng tn kho lp nm nay ln hn s d
phng gim gi hng tn kho lp cui lin k ton nm trc, th s chnh
lch ln hn c lp them, k ton ghi:
N 632: gi vn hng bn
C 159: d phng gim gi hng tn kho
+ Trng hp s d phng gim gi hng tn kho phi lp nm nay nh hn s
d phng gim gi hng tn kho lp cui lin k ton trc th s chnh
lch nh hn c hon nhp, k ton ghi:
N 159: d phng gim gi hng tn kho
C 632: gi vn hng bn
- Cui k kt chuyn gi vn hng bn ca sn phm hng ha, bt ng sn u
t, dch v xc nh kt qu kimh doanh, k ton ghi:
N 911: xc nh kt qu kimh doanh
C 632: gi vn hng bn
* Nghip v pht sinh
- Cn c chng t s 200735 ngy 19/01/2010. Cng ty xut bn 01 my git
Sanyo tng g tr thanh ton 3.750.000, gi vn 3.250.000, k ton ghi nhn gi
vn:

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N 632: 3.250.000
C 1561: 3.250.000
- Theo phiu nhp kho thu hi ngy 22/01/2010. Cng ty TNHH Phng Trinh
tr li mt t lnh Panasonic B472, chng t s 041325, gi vn cha c thu
8.900.000, k ton ghi gim gi vn:
N 1561: 8.900.000
C 632: 8.900.000
- Cui thng 01/2010 xc nh tng gi vn ca hng ha bn c trong k
kt chuyn v TK 911 xc nh kt qu kinh doanh
N 911:
C 632:
3.4. K ton chi ph bn hng
3.4.1. Ni dung
* Khi nim
Chi ph bn hng l cc khon chi ph c lin quan chung ti ton b hot ng
bn hng ca cng ty.
*Ti khon s dng
- Hin ta cng ty s dng TK 641: chi ph bn hng hch ton ton b cc
chi ph phuc v cho hot ng kinh doanh.
- Ti cng ty TK 641: chi ph bn hng c m chi tit theo tng ni dung
tng ng vi cc khon mc:
+ TK 6411: chi ph nhn vin
+ TK 6413: chi ph dng c dng
+ TK 6417: chi ph dch v mua ngoi
+ TK 6418: chi ph bng tin khc
3.4.2. Chng t s dng
- Bng thang ton tin lng v bn trch bo him
- Bng phn b khu hao TSC

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- Ha n GTGT
- Phiu chi, giy bo n ngn hng
- Chng t c lin quan khc
3.4.3. S sch k ton
- S chi tit TK 641
- S tng hp TK 641
3.4.4. Nghip v kinh t pht sinh v trnh t hch ton
* Trnh t hch ton:
- Cui thng tnh tin lng, cc khon ph cp cho nhn vin, k ton ghi:
N 6411: chi ph nhn vin
C 334: pha tr cho ngi lao ng
- Trch BHYT, BHXH trn lng phi tr theo quy nh, k ton ghi:
N 6411: chi ph nhn vin
C 3383: bo him x hi
C 3384: bo him y t
- Mua vt liu cng c dng c cho b phn bn hng, k ton ghi:
N 6413: chi ph dng c dng
N 1331: thu GTGT u vo
C 111, 112: nu tr tin ngi bn nguyn vt liu
( C 331: nu cha tr tin ngi bn )
- Trch khu hao TSC dng cho hot ng chung ca cng ty, k ton ghi:
N 6414: chi ph khu hao TSC
C 214: hao mn TSC
- Cc khon chi ph dch v mua ngoi v chi ph pht sinh bn tin, k ton ghi:
N 6417: chi ph dch v mua ngoi
N 6418: chi ph bng tin khc
N 133: thu GTGT c khu tr ( nu c )
C 111, 112, 131: tng gi tr s tin thanh ton

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- Cui k k ton kt chuyn, nu doanh nghip c k kinh doanh khng di, trong
k c nhng sn phm hng ha tiu th, cui k k ton kt chuyn chi ph bn
hng vo TK 911 xc nh kt qu kinh doanh
N 911: xc nh kt qu kinh doanh
C 641: chi ph bn hng
* Nghip v pht sinh
- Cui thng tnh tin lng tr cho cn b cng nhn vin ton cng ty, k ton
ghi:
N 6411: 219.171.000
C 334: 219.171.000
- ng thi trch BHXH, BHYT:
N 6411: 19.868.000
C 3383: 16.557.000
C 3384: 2.207.000
C 3385: 1.103.000
- ng thi khu tr lng:
N 334: 7.763.000
C 3383: 5.519.000
C 3384: 1.141.000
C 3385: 1.103.000
- Ngy 20/01/2010 chi mua vn phng phm cha tr tin ngi bn, k ton ghi:
N 6413:1.976.600
N 1331: 197.660
C 331: 2.174.260
- Ngy 23/01/2010 in bn tn sn phm cha thanh ton bn in, k ton ghi:
N 6417: 13.178.000
N 1331: 1.317.800
C 331: 14.495.800

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- Ngy 25/01/2010 chi tin ng qung co trn bo tui tr. tr tin ta son,
k ton ghi:
N 6417: 170.000
N 1331: 17.000
C 1111: 187.000
- Trong thng 01/2010 cng ty pht sinh chi ph bng tin khc, k ton ghi:
N 6418: 34.820.000
C 111: 931.000
C 331: 1.148.000
C 5121: 32.741.000
- Cui thng xc nh tng chi ph bn hng pht sinh trong thng 01/2010 kt
chuyn v TK 911 xc nh kt qu kinh doanh
N 911: 302.531.600
C 6411: 239.039.000
C 6413:

1.976.600

C 6417: 13.348.000
C 6418: 34.820.000
3.5. K ton chi ph qun l doanh nghip
Cng ty khng s dng TK 642 chi ph qun l doanh nghip hch ton cc
chi ph phc v cho qun l doanh nghip. Tt c cc chi ph u c hch ton
vo TK 641 chi ph bn hng .
3.6 K ton hot ng ti chnh
3.6.1 Ni dung
* Khi nim
K ton chi ph hot ng ti chnh bao gm cc khon chi ph hoc cc khon
l lin quan n u t ti chnh, chi ph tr li vay, chi ph giao dch bn
chng khon, chi ph d phng gim gi u t, khon l v chnh lch t gi
ngoi t v bn ngoi t, pht sinh trong qu trnh kinh doanh.

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* Ti khon s dng
TK 635: chi ph hot ng ti chnh
3.6.2. Chng t s dng
Phiu chi
Giy bo C ca ngn hng
Cc chng t c lin quan.
3.6.3 S sch k ton
S tng hp TK635 ( nh km ph lc )
S chi tit TK 635
3.6.4. Nghip v kinh t pht sinh v trnh t hch ton
- Trnh t hch ton:
* Khi cng ty i vay vn ca ngn hng, chi ph li pho tr:
N 635: chi ph ti chnh
C 111, 112: s tin phi tr
* Khi bn ngoi t b l v t gi, k ton ghi:
N 1111, 1121: tng gi bn ngoi t theo t gi thc t bn
N 635: s l l chnh lch t gi trn s k ton ln hn t gi bn thc
t.
C 1112, 1122: tng gi vn ngoi t bn ra theo t gi trn s k
ton
* Phn b chi ph qun l tn dng vo chi ph ti chnh, k ton ghi:
N 635: chi ph ti chnh
C 1421: chi ph tr trc
- Nghip v kinh t pht sinh:
( trong thng cng ty khng pht sinh cho ph hot ng ti chnh )

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3.7 k ton hot ng khc

3.7.1. Ke toan thu nhap khac
* khai niem:
Thu nhap khac la cac khoan thu nhap phat sinh ngoai
hoat ong tao ra doanh thu cho doanh nghiep .
* Tai khoan s dung :
Tk 711: thu nhap khac
Chng t s dung :
Hoa n GTGT va hoa n ban hang, bien ban vi
pham hp ong, hoa n bao hiem, bien ban xoa n,
bien lai nop thue :
3.7.1.3 .So sach k ton
So tong hp TK 711
So chi tiet TK 711
3.7.1.4. Phng phap hach toan ke toan mot so
nghiep vu chu yeu
- Phan anh so thu t thanh ly , nhng ban TSC :
(oi vi doanh nghiep nop thue theo phng phap
khau tr )
N TK 111, 112, 131: Tong gia tr thanh toan
Co TK 711 :Thu nhap khac
- anh gia lai gia tr hang hoa em gom gop, ghi:
N TK223: au t vao cong ty lien ket
Co TK 152, 156, 211 ( gia so sach)
Co TK 711: Thu nhap khac ( chenh lech )
- Phan anh khoan thu tien bao hiem c to chc bao
hiem boi thng, ke toan ghi :

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N TK 111,112,
Co TK711: Thu nhap khac
- Tr thu c cac khoan n kho oi a xoa so, ke
toan ghi:
N TK 111, 112,
Co TK 711: Thu nhap khac
- Phan anh cac chu n khong xac nh c chu n,
quyet nh xoa n, ke toan ghi :
N TK 331, 338,
Co TK 711: Thu nhap khac
- Do c tai tr, bieu tang vat t hang hoa, TSC, k ton
ghi:
N TK 152, 153, 156, 211.
Co TK 711: Thu nhap khac
- Cuoi ky ke toan ket chuyen thu nhap khac sang tai
khoan 911 xac nh ket qua kinh doanh , ke toan ghi:
N TK 711:Thu nhap khac
Co TK 911: Xac nh ket qua kinh doanh
3.7.2. Ke toan chi ph khac
3.7.2.1. Ni dung
*Khai niem :
Chi ph khac la cac khoan chi ph phat sinh do cac s
kien hay cac nghiep vu rieng biet hoat ong thong
thng cua doanh nghiep .
* Tai khoan s dung :
TK 811: Chi ph khac

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3.7.2.2. Chng t s dung :

Hoa n GTGT hoac hoa n ban hang, bien ban vi
pham hp ong ,hoa n BHXH, bien lai nop thue
3.7.2.3. So sach k ton
So tong hp TK 811
So chi tiet TK 811
3.7.2.4. Nghip v kinh t pht sinh v trnh t hch ton
- Chi ph thanh ly, nhng ban TSC, ke toan ghi :
N TK 811: Chi ph khac
N TK 133: Thue GTGT c khau tr
Co TK 111,112,331Tong gia tr thanh toan
- Khi thanh ly, nhng ban TSC, ke toan phan anh ;
N TK 811: Chi ph khac
N TK 214: Hao mon TSC
Co TK 211,213: Nguyen gia TSC
- Cac khoan tien phat do vi pham hp ong kinh te, b
phat thue, tr thue, ke toan ghi :
N TK 811: Chi phi khac
Co TK 111,112,
Co TK 333: Thue va cac khoan phai nop nha
nc
Co TK 338: Phai tra, phai nop khac
- Cuoi ky ke toan ket chuyen toan bo chi ph khac
phat sinh trong ky sang TK 911 Xac nh ket qua kinh
doanh
N TK 911: Xac nh ket qua kinh doanh
Co TK 811: Chi ph khac

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3.8. K ton chi ph thu TNDN

3.8.1 Ni dung
* khai niem :
- Chi ph thue thu nhap doanh nghiep bao gom chi ph thu
nhap doanh nghiep hien hanh va chi ph thue thu nhap
c hoan lai .
- Chi ph thue thu nhap hen hanh la so thue thu nhap
doanh nghiep nop tnh tren thu nhap chu thue trong nam
va thue suat doanh nghiep hen hanh .
- Chi ph thue thu nhap doanh nghiep hoan lai la so thue
thu nhap doanh nghiep se phai nop trong tng lai phat
sinh t :
+ Ghi nhan thue thu nhap hoan lai phai tra trong nam .
+ Ghi nhan tai san thue thu nhap hoan lai a c ghi
nhan t cac nam trc.
- Tai khoan s dung :
TK821: chi ph thue thu nhap
3.8.2. Chng t s dung
T khai thue thu nhap doanh nghiep, t khai quyet toan
thue thu nhap doanh nghiep .
3.8.3. So sach ke toan
So tong hp TK 821
So chi tiet TK 821
3.8.4. Ngip v kinh t pht sinh v trnh t hch ton
- Trng hp chi ph thue thu nhap doanh nghiep hien
hanh :

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Hang thang (quy ), khi xac nhan thue thu nhap doanh
nghiep tam nop do c quan thue thong bao hoac theo t
khai thue quyet toan thue so vi so thue thu nhap
doanh nghiep tam nop .
+ Neu chenh lech tang, ke toan phan anh bo sung so
thue thu nhap doanh nghiep can phai nop, ghi:
N TK 821: Chi ph thue thu nhap doanh nghiep hien
hanh
Co TK3334: Thue thu nhap doanh nghiep
+ Khi nop thue thu nhap doanh nghiep vao ngan sach
nha nc, ke toan phan anh :
N TK 3334: Thue thu nhap doanh nghiep
Co TK 111,112:
+ Neu chenh lech giam, ke toan ghi giam chi ph thue
thu nhap doanh nghiep hien hanh, ghi :
N TK 3334 : Thue thu nhap doanh nghiep
Co TK 821: Chi ph thue thu nhap doanh nhgiep
hien hanh
- Trng hp chi ph thue thu nhap doanh nghiep hoan lai :
+ Phan anh chenh lech tang gia thue thu nhap hoan
lai phai tra phat sinh trong nam vi thue thu nhap hoan
lai phai tra c hoan lai trong nam, ke toan ghi :
N TK 8212: Chi ph thue TNDN (chenh lech tang)
Co TK 347: Thue thu nhap hoan lai phai tra
+ Phan anh chenh lech giam gia thue thu nhap hoan
lai phai tra phat sinh trong nam vi thue thu nhap hoan
lai phai tra c hoan nhap trong nam, ke toan ghi:
N TK 347: Thue thu nhap hoan lai

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Co TK 8212: Chi ph thue TNDN(chenh lech giam

)
- Cuoi ky ke toan ket chuyen chi ph thue thu nhap sang
TK911 xac nh ket qua kinh doanh , ke toan ghi :
+ Neu chi ph thue TNDN cua ben Co ln hn chi ph
thue TNDN cua ben N , ke toan phan anh :
N TK 911: Xac nh ket qua kinh doanh
Co TK 821: Chi ph thue TNDN
+ Neu chi ph thue TNDN cua ben C nho hn ben N
, ke toan ghi :
N TK 821: Chi ph thue TNDN
Co TK 911: Xac nh ket qua kinh doanh
3.9. K ton xc nh kt qu kinh doanh
3.9.1. Ni dung
- khai niem :
Xac nh ket qua kinh doanh la viec tnh toan, so
sanh tong doanh thu va thu nhap thuan vi tong gia
von va chi ph phat sinh trong ky. Neu tong doanh thu va
thu nhap thuan ln hn tong gia tr von va chi ph th
doanh nghiep co lai ,ngc lai th lo.
- Qu trnh sn xut kinh doanh trong cc doanh nghip l qu trnh b ra cc
khon chi ph to ra thu nhp v li nhun cho doanh nghip vo cui qu trnh
sn xut kinh doanh, k ton thc hin hch ton thy thu b chi v xc nh kt
qu ti chnh ca doanh nghip .
Trong doanh nghip sn xut kimh doanh l c bn, ngoi ra cn c cc hot ng
ti chnh v cc hot ng khc.
- Tai khoan s dung :
TK911 : Xac nh ket qua kinh doanh

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Cc TK lin quan : 421: Li nhuan cha phan phoi

511: doanh thu bn hng v cung cp dch v
515: doanh thu hot ng ti chnh
635: chi ph ti chnh
641: chi ph bn hng
711: thu nhp khc
811: chi ph khc
821: chi ph thu thu nhp doanh nghip
3.9.2. S sch k ton:
So tong hp TK 911,421
So chi tiet TK 911,421

3.9.3. Nghip v kinh t pht sinh v trnh t hch

ton
Cuoi ky ke toan ket chuyen doanh thu va thu nhap
thuan ,chi ph va gia von sang TK 911 xac nh ket qua
kinh doanh .
- Ket chuyen doanh thu thuan ban hang va cung cap
dch vu :
N TK 511: Doanh thu ban hang va cung cap dch
vu
N TK 512: Doanh thu ban hang noi bo
Co TK 911: Xac nh ket qua kinh doanh
- Ket chuyen doanh thu hoat ong tai chnh va thu
nahp khac :
N TK 515: Doanh thu hoat ong tai chnh
N TK 711:Thu nhap khac
Co TK 911: Xac nh ket qua kinh doanh

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- Ket chuyen gia von hang ban a tieu thu trong

ky :
N TK 911: Xac nh ket qua kinh doanh
Co TK 632 : Gia von hang ban
- Ket chuyen chi ph hoat ong tai chnh va chi ph khac
:
N TK 911: Xac nh ket qua kinh doanh
Co TK 635: Chi ph hoat ong tai chnh
Co TK 811: Chi ph khac
- Ket chuyen chi ph thue thu nhap doanh nghiep hien
hanh :
Neu TK 8211 co so phat sinh ben n ln hn

so phat sinh ben Co th so chenh lech :

N TK 911: Xac nh ket qua kinh doanh
Co TK 8211: Chi ph TNDN hien hanh
Neu TK 8211co so phat sinh ben n nho hnso

phat sinh ben Co th chenh lech :

N TK 8211: Chi ph TNDN hien hanh
Co TK911: Xac nh ket qua kinh doanh
- Ket chuyen chi ph thue thu nhap doanh nghiep hoan
lai:
+ Neu TK 8212co so phat sinh ben n ln hn so
phat sinh ben Co th chenh lech :
N TK 911: Xac nh ket qua kinh doanh
Co TK 8212: chi ph TNDN hoan lai
+ Neu TK 8212 co so phat sinh ben n nho hn
so phat sinh ben Co th chenh lech :

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N TK 8212: Chi ph thue TNDN hoan lai

Co TK 911: Xac nh ket qua kinh doanh
- Xac nh so chenh lech gia doanh thu va doanh thu
thuan so vi tong chi ph va gia von hang ban e
ket chuyen lai lo cua hoat ong san xuat kinh
doanh :
+ Neu tong doanh thu va doanh thu thuan ln hn
tong chi ph va gia von hang ban th doanh nghiep
co lai, ke toan ghi :
N TK 911: Xac nh ket qua kinh doanh
Co TK 421: Li nhuan cha phan phoi
+
Neu tong doanh thu va doanh thu thuan nho hn
tong chi ph va gia von hang ban th doanh nghiep
b lo, ke toan ghi :
N TK 421: Li nhuan cha phan phoi
Co TK 911: Xac nh ket qua kinh doanh
* Nghip v kinh t pht sinh
Cui thng 01/2010 thc hin cc bt ton kt chuyn doanh thu v chi ph v ti
khon 911 xc nh kt qu kinh doanh , k ton ghi:
+ Kt chuyn gi vn hng bn:
N 911: 17.744.475.000
C: 17.744.475.000
+ Kt chuyn chi ph bn hng :
N 911: 289.885.000
C 6411: 239.040.000
C 6413:

1.976.000

C 6417: 13.348.000

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C 6418: 35.521.000
+ Kt chuyn doanh thu bn hng thun:
N 5111: 19.423.331.000
C 911: 19.423.331.000
+ Kt chuyn doanh thu bn hng ni b:
N 5121: 32.741.000
C 911: 32.741.000
- Sauk hi xc nh s chnh lch bn C TK 911 ( 19.456.072.000 ) v bn N TK
911 ( 18.034.361.000 ) kt chuyn li trc thu ca hot ng kinh doanh pht
sinh trong thng:
N 911: 1.421.711.000
C 421: 1.421.711.000

CHNG IV: NHN XT V KIN NGH

4.1. Nhn xt
4.1.1. V hot ng sn xut kinh doanh ca cng ty
4.1.2. V t chc cng tc k ton
4.2. Kin ngh
4.2.1. V hot ng sn xut kinh doanh
4.2.2. V cng tc k ton

KT LUN
.

SVTT: Nguyn Th Hng

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