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LI NI U
K ton 43B
Fax:942455
Email: mlhn@maillinhcorporation.com.vn
Ngnh, ngh kinh doanh:
-Vn ti hng ho bng Taxi;
-Vn chuyn hnh khch ng b bng xe Taxi v xe Bus;
-Vn chuyn hnh khch bng Taxi nc (xung my);
-Sa cha, bo dng t, phng tin vn ti;
-L hnh ni a;
-i l v my bay trong nc v quc t;
-i l bn l xng du;
-Sa cha, ng mi phng tin thu b;
-i l v mua bn t.
(Doanh nghip ch kinh doanh c iu kin theo quy nh ca php lut)
Vn iu l: 11.788.111.666 ng ( Mi mt t, by trm tm mi tm
triu, mt trm mi mt nghn, su trm su mi su ng VN)
K ton 43B
K ton 43B
Phng t
chc
qun l
nhn s
Phng
kinh
doanh
tip th
Phng k
ton ti
chnh
Tng i
Cng ty
Tng i
VN taxi
Phng
qun l
iu hnh
taxi
i
VN
taxi
i
M
taxi
Tng i
M taxi
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton trng
Th qu
K ton tng hp
KT
tin
mt
KT
ngn
hng
KT
doanh
thu
KT
tin
ln
g
KT
lp
bng
k
TQ
KT
doanh
thu
ngy
KT
cng
n
TL
KT
x
l
tai
nn
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
Cp 2
Tn ti khon
Ghi ch
LOI TI KHON 1
K ton 43B
Tin mt
1111
1112
Ngoi t
1113
112
1122
Ngoi t
1123
113
1132
Tin ngoi t
121
C phiu
1212
Tri phiu
128
u t ngn hn khc
129
131
133
1332
136
Phi thu ni b
1361
1362
138
Ti sn thiu ch x l
1382
139
141
Tm ng
142
Chi ph tr trc
1421
Chi ph tr trc
1422
Chi ph ch kt chuyn
144
Th chp k cc k qu
151
152
153
Cng c dng c
K ton 43B
Cng c dng c
1532
1533
154
155
Thnh phm
156
Hng ho
1561
Gi mua hng ho
1562
157
Hng gi bn
159
161
Chi s nghip
1611
1612
Ti sn c nh hu hnh
211
2112
2113
My mc, thit b
2114
2115
2118
TSC khc
212
213
TSC v hnh
2131
Quyn s dng t
2132
2138
214
2141
2142
2143
221
2211
C phiu
2212
Tri phiu
222
Gp vn lin doanh
228
u t di hn khc
229
D phng gim gi u t di hn
K ton 43B
Xy dng c bn d dang
2411
Mua sm TSC
2412
Xy dng c bn
2413
Sa cha ln TSC
244
K cc, k qu di hn
LOI TI KHON 3
N PHI TR
311
Vay ngn hn
315
N di hn n hn tr
331
Phi tr ngi bn
333
Thu GTGT
33311
Thu GTGT u ra
33312
3332
3333
3334
3335
Thu trn vn
3337
3338
3339
334
335
Chi ph phi tr
336
Phi tr ni b
338
3382
Kinh ph cng on
3383
Bo him x hi
3384
Bo him y t
3387
3388
341
Vay di hn
342
N di hn
344
Nhn k qu, k cc di hn
LOI TI SN 4
NGUN VN CH S HU
K ton 43B
412
Chnh lch nh gi li ti sn
413
Chnh lch t gi
414
Qu u t pht trin
415
Qu d phng ti chnh
416
D phng v tr cp mt vic lm
421
Li nhun nm trc
4212
Li nhun nm nay
431
Qu khen thng
4312
Qu phc li
4313
441
Ngun vn u t xy dng c bn
451
Qu qun l ca cp trn
461
4612
466
511
5112
Doanh thu tr cp tr gi
512
515
521
531
Hng bn b tr li
531
Gim gi hng bn
LOI TI KHON 6
CHI PH SN XUT, KINH DOANH
Mua hng
611
6111
6112
Mua hng ha
621
622
K ton 43B
6272
Chi ph vt liu
6273
6274
6277
6278
631
Gi thnh sn xut
632
Gi vn hng bn
635
Chi ph ti chnh
641
Chi ph bn hng
6411
6412
6413
6414
6415
Chi ph bo hnh
6417
6418
642
6422
6423
6424
6425
Thu, ph, v l ph
6426
Chi ph d phng
6427
6428
711
811
911
Xc nh kt qu kinh doanh
LOI TI KHON 10
K ton 43B
Vt t, hng ho nhn gi h
002
003
N kh i x l
004
Ngoi t cc loi
007
D ton kinh ph
008
0082
009
K ton 43B
K ton 43B
K ton 43B
Trnh t ghi s
Chng t gc
Chng t ghi s
S qu
S KCTGS
S ci
S chi tit
Bo co ti chnh
K ton 43B
X l nghip v
Nhp chng t
My thc hin in cc s sch lin quan :
- S ng k chng t ghi s
- S ci, s chi tit
- Bng cn i ti khon
- Bo co ti chnh, thu
In ti liu v lu gi
Kho s kt chuyn k sau
T cc nghip v kinh t pht sinh, k ton tin hnh phn loi chng t,
nh khon (x l nghip v) sau nhp chng t vo my, ton b d liu k
ton c x l t ng trn my: vo s Nht k chung, s chi tit ti khon, s
ci ti khon, s tng hp ti khon, cc bng k v cc cc bo co k ton.
2.2.4. H thng bo co k ton
* Bo co ti chnh
Cc bo co ti chnh c lp theo mu ban hnh theo Quyt nh s
167/2000/Q-BTC ngy 25/10/2000 v sa i b sung theo Thng t s
89/2002/TT-BTC ngy 9/10/2002 ca BTC, mang tnh bt buc, tr bn thuyt
minh bo co ti chnh khng bt buc, tu theo yu cu qun l hoc yu cu
ca cng ty cp trn. Vic lp bo co ti chnh c thc hin vo cui cc qu.
Thc t vic lp bo co ti chnh ti Cng ty thng sm hn hoc mun hn
thi im trn Cng ty c nhim v phi np bo co ny cho cng ty c phn
SV: Quang Dng
K ton 43B
K ton 43B
K ton 43B
K ton 43B
i M Taxi
Loi 4 ch
Loi 7 ch
Loi 4 ch
Loi 7 ch
1km u:
1km u:
1km u:
1km u:
T
Gi cc i sn bay
Gi cc i sn bay
1 chiu:
1 chiu:
K ton 43B
2 chiu:
K ton 43B
K ton 43B
Bng s 01
Cng ty Mai linh H ni
BO CO CHECKER
Ca ngy
ngy 29/12/2004
STT
S xe
30
KM
KM
Doanh
Thc thu
VD
CK
thu
CT
13
106
53
303.000
166.650
55
Nguyn v Hng
10
76
52
291.000
160.050
55
1344
Trn qu Hin
61
19
117.000
73.710
63
H v tn
Cuc
1276
L cng Trnh
36
1037
49
LX
%CT
Tng s
128
1.309 666
3.689000 2.102.170
Bnh qun
8,0
81,8
41,6
230.563
KM
KM
Doanh
Thc
CT
VD
CK
thu
thuCT
131.386
Ca m
STT
S xe
M LX
H v tn
Cuc
26
1291
Nguyn Quang
14
123
66
373.000
205.150
55
27
1307
Mnh Hng
14
125
64
362.000
209.960
58
28
1303
L Vn Kh
11
130
72
406.000
223.300
55
Tng s
609
6.301
3625
Bnh qun
12,2
126
72,5
Tng s ngy
737
7610
14,7
152,2
85,8
19444000 10922950
388880
218459
462660
260502
BO CO CHECKER SN BAY
KM
KM
Doanh
Thc
VD
CK
thu
thuCT
70
35.5
130.000
65000
70
35.5
130.000
65000
Tng s
140
70
260000
130000
Tng s ngy
140
70
260000
130000
STT
S xe
M LX
H v tn
Cuc
50
1338
Nguyn vn Qu
65
1054
L c Long
K ton 43B
s:
PHIU NP TIN TAXI
MNV:
Xe:30
Ngy 29/12/2004
Gi giao xe:
Tng s tin np: 303000
(Bng ch: Ba trm linh ba nghn ng)
Tr tin cho li xe: 55%
S tin: 166150
Li xe
(ch k,h tn)
Thu ngn
(ch k,h tn)
K ton
(ch k,h
tn)
K ton 43B
i VN
Tng
cng
Ngy
Xe Jolie
Doanh thu
1942500
9563000
13576000
Thc thu
1015085
5762485
7554500
Ngy
TXC,MCC 25260000
9500000
34760000
Coupon
400000
900000
500000
Checker
(ch k,h tn)
K ton
(ch k,h tn)
Thu ngn
(ch k,h tn)
K ton 43B
990.188
5113
19.803.761
H v tn: th X
n v: Thu ngn
L do: Doanh thu Taxi ngy 29/12/2004
S tin:20.793.950
Vit bng ch:Hai mi triu khng by trm chn mi ba ngn chn trm chn
mi ng./.
Km theo:
02 Chng t
Th trng
K ton trng
Th qu
Ngi
np
ch k,h tn)
K ton 43B
TK
Ni dung
CT
2.630.324.961
N
31/12
1240
ngy 30/12/03
1111
20793950
Tng
6.354.574.923
3.862.254.945
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
Tn cp
N
01
Pht sinh
(01/07-30/09)
C
DT Taxi
0101
DT Taxi tin mt
0102
DT Taxi card
Tng
DT Taxi
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
s:
S xe
M s LX
M khch hng
M36
1037
01567
T: 31 Trung t
n: Bnh vin BM
Cc Taxi:
L ph khc
Tng s tin: 28.000
Bng ch: Hai mi tm ngn ng chn
Khch hng
(ch k,h tn)
Li xe
(ch k,h tn)
Khi khch hng s dng dch v ca cng ty, Sau khi nhn c card t cc
i xe k ton s tng hp v chuyn s liu t card vo Bng k chi tit s
dng i vi Taxi card i vi tng khch hng (Thng qua m khch hng)
K ton 43B
M s:49
Ngy
01/12/2004
25
30/12/2004
S Card
S tin
16988
27.000
17462
50.000
Tng cng
862.000
5% Chit khu
43.100
818.900
Ghi ch
K ton trng
ch k,h tn)
Cui thng cn c vo th Taxi card, bng k chi tit s dng Taxi card,
k ton tin hnh vit ho n cho tng khch hng ( Ho n GTGT)
Ho n GTGT gm c 3 lin:
Lin 1: mu tm, lu ti gc
Lin 2: mu , giao cho khch hng dng thanh ton
Lin 3: giao cho k ton theo di tiu th ghi s v theo di thanh ton cng n.
Khi vit ho n k ton phi ghi y cc ni dung ghi trong ho n nh:
- Ngy, thng, nm.
- Tn n v bn hng, a ch, in thoi, s ti khon, m s thu.
- H tn ngi mua, a ch, s ti khon
SV: Quang Dng
K ton 43B
Mu s: 01 GTKT - 3L-01
K hiu: AA/2004T
N0: 0004906
M S THU : 0101149623
STT
Tn hng ho dch v
M S THU: 0301774984
n v tnh
S lng
n gi
Thnh tin
3 = 1 x2
Cc Taxi thng
862.000
12/2004
Chit khu 5%
Thu GTGT
43100
Cng tin hng:
818.900
40.945
859.845
K ton trng
(k,ghi r h tn)
Th trng n v
(k,ng du,ghi r h tn)
K ton 43B
TK N
TK C
131
5113
818.900
131
3331
40.945
STT
1
S tin
Tng
859.845
K ton trng
ch k,h tn)
Th trng
n ngy31/12/04
S
CT
TK
31/12
1240
ngy 30/12/03
Ngy
Ni dung
135.057.185
N
1111
859.845
243.871.819
98.547.386
Tng
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
n ngy 31/12/04
Ni dung
31/12
1240
1111
31/12
KH49
131
31/12
KCCK
5213
5.355.800
31/12
KCDT
911
6.593.090.942
TK
19.803.761
820.952
6.598.446.742
Tng cng
3.960.802.331
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
0 1 0 1 1 4 9 6 2 3
[02] M s thu:
[03] Tn c s kinh doanh: CNG TY C PHN MAI LINH H NI
[04] a ch tr s: 370 TRN KHT CHN
[05] Qun: Hai B Trng
[06] Thnh ph: H Ni
[07] in thoi: 8222555
[08] Fax: 942455
[09] E-mail
CH TIU
STT
A
B
C
I
1
A
B
2
A
B
3
4
II
1
1.1
1.2
A
B
C
2
A
B
3
III
1
2
2.1
2.2
Gi tr HHDV
(cha c thu
GTGT)
Thu GTGT
[11]
x
x
[19]
[21]
[22]
[23]
[24] x
[25]
[26] x
[27]3665403366 [28] 95762167
[29]22550000
[30]3370463366 [31] 68523167
[32] 272390000 [33] 27239000
[34] x
[35]
[36] x
[37]
[38]3665403366 [39] 95762167
[40] 08521610
[41] x
[42] x
[43] x
K ton 43B
:25.933.600
:25.933.600
K ton 43B
hnh
1441TC/Q/CKT
theo
Qs
Ngy
01/11/1995 ca b ti chnh
PHIU CHI
Quyn s:23
S chng t:1068
ngy15/12/2004
TK ghi
S tin
141
25.933.600
H v tn : th X
n v: Thu ngn
L do: Tm ng lng li xe ngy15/12/2004
S tin: 25.933.600
Vit bng ch: Hai mi lm triu chn trm ba mi ba ngn su trm
ng./.
Km theo
Th trng
02 Chng t
K ton trng
Ngi lp
Th qu
Ngi nhn
(ch k,h tn) (ch k,h tn) (ch k,h tn) (ch k,h tn) (ch k,h tn)
:25.933.600
C TK141 :25.933.600
Sau , cui k, ton b pht sinh chi ph sn xut kinh doanh d dang s c
kt chuyn vo TK 632 Cn c vo Phiu k ton khc:
SV: Quang Dng
K ton 43B
K ton 43B
Ni dung
TK N
TK C
632
154
S tin
5.123.851.376
doanh
Tng
5.123.851.376
K ton trng
ch k,h tn)
Th trng
n ngy31/12/04
S CT
Ni dung
TK
154
5.123.851.376
Tng
5.123.851.376 5.123.851.376
Ngy thng nm 2004
Ngi lp
ch k,h tn)
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
: 18.400.000
N 1331
: 1.840.000
C 331 : 20240000
Cn c vo phiu k ton , s liu c chuyn vo s chi tit TK154( chi tit
vt t sa cha):
N TK 154
:18.400.000
C TK 1521 : 18.400.000
Cui k, k ton kt chuyn s liu trn ( c tng hp trong chi ph
SXKD d dang) vo s chi tit TK 632,k ton lp s tng hp chi tit
TK632(cha phn b):
Bng s 16
Cng ty CP Mai Linh H ni
S TNG HP CHI TIT TI KHON 632
( Cha phn b)
T ngy01/07/04
Chng t
SH
n ngy 31/12/04
Ni dung
NT
TK
KCCPSX 31/12
KC chi ph SXKD
154 5.123.851.376
KCGV
KC GVHB sang TK xc nh kt
911
31/12
5.123.851.376
qu
Tng
5.123.851.376
5.123.851.376
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
n ngy 31/12.04
Tn cp
01
PS lu k
(01/07-30/09)
N
C
Pht sinh
N
DT Taxi
0101
DT Taxi tin mt
0102
DT Taxi card
Tng
DT Taxi
4.822.541.053 4.822.541.053
301.310.323
5.123.851.376
301.310.323
5.123.851.376
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
Song song vi k ton chi tit k ton tng hp tin hnh hch ton tng hp gi
vn hng bn, cn c vo bng tng hp chng t gc k ton tin hnh lp
chng t ghi s cho tng nghip v k ton din ra trong ngy
V d:
Bng s 18
Cng ty CP Mai Linh H ni
CHNG T GHI S
S: 123
Ngy 31 thng 12 nm 2004
CT gc
SH
NT
Ni dung
S hiu TK
N
C
S tin
KCCPSX 31/12
KC chi ph SXKD
632
154
103.658.963
KCGV
31/12
KC Ga vn hng bn
911
632
103.658.963
Tng
Ghi
ch
1.435.638.965
K ton trng
ch k, h tn)
(ch k, h tn)
K ton 43B
CTGS
S tin
SH
1
5.849.328.465
06
31/06 1.635.568.984
Cng
Ngi lp
ch k,h tn)
12
K ton trng
(ch k,h tn)
NT
2
31/12
S tin
3
1.435.638.965
19.365.587.365
S tin
SH TK
i ng
N
154
5.123.851.376
31/12 KCGV
911
Tng
5.123.851.376
5.123.851.376 5.123.851.376
Ngy 31 thng 12 nm 2004
Ngi lp
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
K ton 43B
K ton 43B
Bng s 21
Cng ty CP Mai Linh H ni
PHIU K TON KHC
Ngy 31 thng 12 nm2004
S CT:TLT12
STT
Ni dung
TK N
S tin
TK C
6421
334
34.300.000
thng 12 nm2004
Tng
34.300.000
K ton trng
ch k,h tn)
Th trng
n ngy31/12/04
S CT
31/12
31/12
TLT12
Ni dung
KC chi ph NV QL
TK
334
911
Tng
214.736.000
Pht sinh trong k
N
C
34.300.000
356.365.000
436.532.000
436.532.000
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
Tn cp
n ngy31/12/04
PS lu k (01/07-30/09)
N
Tng cng
316.356.360
356.365.000 436.532.000
432.683.654 761.365.978
Ngy31 thng 12 nm 2004
Ngi lp
ch k,h tn)
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
Bng s 24
Cng ty CP Mai Linh H ni
S TNG HP TK642
( phn b)
T ngy 01/07/04
M s
n ngy 31/12.04
PS lu k
Tn cp
Pht sinh
(01/07-30/09)
N
01
DT Taxi
0101
DT Taxi tin mt
0102
DT Taxi card
Tng
DT Taxi
281.621.664
381.635.984
657.639.874
11.365.654
51.047.670
103.726.104
292.987.318 432.683.654
761.365.978
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
Song song vi k ton chi tit k ton tng hp tin hnh hch ton tng
hp gi vn hng bn, cn c vo bng tng hp chng t gc k ton tin hnh
lp chng t ghi s cho tng nghip v k ton din ra trong ngy.Sau s liu
s c vo s ci TK642:
K ton 43B
n ngy 31/12/04
Chng t
NT
Ni dung
SH
31/12 TLT12
31/12 KCCPNV 12
TK
Pht sinh
N
334
34.300.000
911
436.532.000
432.683.654
761.365.978
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
: 6.593.090.942
: 6.593.090.942
: 5.123.851.376
K ton 43B
: 761.365.978
C TK642 : 761.365.978
Kt qu tiu th dch v = Doanh thu thun Gi vn hng bn - CPQLDN
= 6.593.090.942 - 5.123.851.376 - 761.365.978
= 707.873.588
ng thi k ton kt chuyn kt qu cung cp dch v v ti khon li
nhun cha phn phi
N TK 911
: 707.873.588
C TK 421: 707.873.588
Cn c vo cc Phiu k ton kt chuyn nh phiu k ton kt chuyn
doanh thu KCDT, Phiu kt chuyn gi vn KCGV K ton phn nh vic
hch ton kt qu kinh doanh vo cc ti khon lin quan: S chi tit, S ci
TK911,421
Bng s 26
Cng ty CP Mai Linh H ni
PHIU K TON KHC
Ngy 31 thng 12 nm2004
S CT:KCDT
STT
1
Ni dung
Kt chuyn doanh thu
TK N
TK C
5113
911
S tin
6.593.090.942
6.593.090.942
Tng
K ton trng
(ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
T ngy01/07/04
n ngy31/12/04
S CT
Ngy
Ni dung
TK
31/12
KCDT
KC doanh thu
5113
31/12
KCGV
KC gi vn
632
31/12
KCCPNV KC chi ph NV QL
6421
31/12
KCLN
KC li nhun
421
Tng
707.873.588
6.593.090.942
6.593.090.942
K ton trng
ch k,h tn)
Th trng
Tn cp
N
9111
9112
Hot ng ti chnh
9113
Hot ng khc
6.593.090.942 6.593.090.942
698.652.353
698.652.353
1.365.684
1.365.684
7.293.108.979 7.293.108.979
Ngy31 thng 12 nm 2004
Ngi lp
SV: Quang Dng
K ton trng
Th trng
K ton 43B
Bng s 28
Cng ty CP Mai Linh H ni
S TNG HP TK911
( phn b)
T ngy 01/07/04
M s
01
n ngy 31/12.04
Pht sinh
Tn cp
N
DT Taxi
0101
DT Taxi tin mt
6.354.574.923
6.354.574.923
0102
DT Taxi card
2.385.160.019
2.385.160.019
Tng
DT Taxi
6.593.090.942
6.593.090.942
698.652.353
698.652.353
Kt qu hot ng ti chnh
Kt qu hot ng khc
Tng
DT Taxi
1.365.684
1.365.684
7.293.108.979
7.293.108.979
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
Song song vi k ton chi tit k ton tng hp tin hnh hch ton tng
hp gi vn hng bn, cn c vo bng tng hp chng t gc k ton tin hnh
lp chng t ghi s cho tng nghip v k ton din ra trong ngy.Sau s liu
s c vo s ci TK911:
K ton 43B
n ngy 31/12/04
Chng t
NT
Ni dung
SH
TK
Pht sinh
N
31/12 KCDT
KC doanh thu
31/12 KCGV
KC gi vn
5113
6.593.090.942
632
5.123.851.376
6421
761.365.978
421
707.873.588
959.338
635
698.652.353
515
KC li nhun
chnh
7.293.108.979
7.293.108.979
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
Bng s 30
Cng ty CP Mai Linh H ni
BO CO CHI TIT LI L
T ngy 01/07/04
n ngy 31/12/04
Hot ng
DT cung cp
Chit khu
SXKD
dch v
TM
Chi ph
Li (+)
GVHB
CPQLDN
Tng cng
L (-)
6.354.574.923
4.822.541.053
657.639.874
5.480.180.927
8.743.93.996
DT taxi TM
6.354.574.923
DT taxi card
243.871.819
5.355.800
238.516.019
301.310.323
103.726.104
405.036.427
-166.520.408
Tng
6.594.446.742
5.355.800
6593090942
5123851376
761.365.978
5.556.535.030
707.873.588
K ton trng
ch k,h tn)
Th trng
(ch k,h tn)
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
K ton 43B
MC LC
LI NI U .................................................................................................. 1
NI DUNG ....................................................................................................... 2
Phn 1. KHI QUT CHUNG V CNG TC K TON CA CNG TY
K ton 43B
K ton 43B
: Quang Dng
Lp
: K ton 43B
Trng
: i hc Kinh t Quc dn
ti
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H Ni, ngy
thng
nm 2005
Phng K ton
K ton 43B
K ton 43B