Bai Hoan Chinh

Chuyn tt nghip
GVHD : Th.s Nguyn Th Hn Giang
LI MU
Trong s nghip cng nghip ho, hin i ho t nc k ton l mt
cng vic quan trng phc v cho vic hch ton v qun l kinh t, n cn c
vai tr tch cc i vi vic qun l ti sn v iu hnh cc hot ng sn xut
kinh doanh ca doanh nghip.
Ti sn c nh (TSC) l mt trong nhng b phn c bn to nn c s vt
cht k thut cho nn kinh t quc dn, ng thi l b phn quan trng quyt
nh s sng cn ca doanh nghip trong qu trnh sn xu t kinh doanh. i vi
doanh nghip TSC l iu kin cn thit gim cng lao ng v tng
nng sut lao ng. N th hin c s vt cht k thut, trnh cng ngh,
nng lc v th mnh ca doanh nghip trong vic pht trin sn xu t kinh
doanh. Trong nn kinh t th trng hin nay nht l khi khoa hc k thut tr
thnh lc lng sn xut trc tip th TSC l yu t quan trng to nn sc
mnh cnh tranh cho cc doanh nghip.
Chnh v vy, t chc cng tc k ton TSC lun l s quan tm ca cc doanh
nghip Thng Mi cng nh cc nh qun l kinh t ca Nh nc. Vi xu th
ngy cng pht trin v hon thin ca nn kinh t th trng nc ta th cc quan
nim v TSC v cch hch ton chng trc y khng cn ph hp na cn phi
sa i, b sung, ci tin v hon thin kp thi c v mt l lun v thc tin phc
v yu cu qun l doanh nghip.
Trong qu trnh hc tp trng vi kin thc tch lu c, qua thi gian thc
tp tm hiu, nghin cu ti Cng ty C phn Vn ti & Thng mi Nng cng
s hng dn tn tnh ca C Nguyn Th Hn Giang v cc ch cn b nhn vin
phng K ton em chn ti : K ton ti sn c nh v bin php nng cao
hiu qu s dng ti sn c nh ti Cng ty C phn Vn ti & Thng mi
Nng.
Chuyn ngoi li m u v kt lun gm c ba phn chnh sau :
Phn I
: C s l lun v k ton ti sn c nh
Phn II : Thc trng t chc cng tc k ton ti sn c nh ti Cng ty C

phn Vn ti & Thng mi Nng.
Phn III : Hon thin k ton ti sn c nh v nng cao hiu qu s dng ti
sn c nh ti Cng ty C phn Vn ti & Thng mi Nng.
hon thnh c chuyn ny, em c s gip tn tnh ca C
Nguyn Th Hn Giang, cng nh s gip nhit tnh ch Trn Thnh Tn (k ton
trng) v nh trng to iu kin cho sinh vin tip cn vi thc t.
Em xin chn thnh cm n!
SVTH : Trn Khng Duy
Trang - 1 -
Chuyn tt nghip
PHN I : C S L LUN V K TON TI SN C NH

I. Khi qut chung v TSC :
1. Khi nim v c im ca TSC :
1.1. Khi nim v TSC:
TSC l nhng ti sn thuc quyn s hu hoc kim sot lu di ca doanh
nghip, c gi tr ln v thi gian s dng trn 1 nm, ph hp vi tiu chun ghi
nhn TSC theo chun mc k ton hin hnh.
1.2 c im ca TSC:
Khi tham gia vo qu trnh sn xut, kinh doanh TSC c nhng c im sau
+ Tham gia vo nhiu chu k sn xut, kinh doanh v gi nguyn c hnh thi
vt cht ban u cho n khi h hng (i vi TSC hu hnh).
+ Trong qu trnh tham gia vo hot ng sn xut, kinh doanh TSC b hao mn
dn v gi tr ca n c chuyn dch tng phn vo chi ph sn xut, kinh doanh
ca doanh nghip.
+ TSC phi tri qua rt nhiu chu k kinh doanh mi hon thnh mt vng
quay ca s vn b ra ban u mua sm. Do doanh nghip phi qun l TSC
c v gi tr ln hin vt.
2. Phn loi TSC:
Do TSC trong doanh nghip c nhiu loi vi nhiu hnh thi biu hin,
tnh cht u t, cng dng v tnh hnh s dng khc nhau... nn thun li
cho vic qun l v hch ton TSC, cn sp xp TSC vo tng nhm theo
tng c trng nht nh. S sp xp ny to iu kin thun li cho vic khai
thc ti a cng dng ca TSC v phc v tt cho cng tc thng k TSC.
Ti sn c nh c th c phn theo nhiu tiu thc khc nhau, nh theo
hnh thi biu hin, theo ngun hnh thnh, theo cng dng v tnh hnh s dng....
mi mt cch phn loi s p ng c nhng nhu cu qun l nht nh c
th:
2.1. Theo hnh thi biu hin:
Ti sn c nh c phn thnh TSC v hnh v TSC hu hnh.
* Ti sn c nh hu hnh: L nhng t liu lao ng ch yu c hnh thi
vt cht, c gi tr ln v thi gian s dng lu di, tham gia vo nhiu chu k
kinh doanh nhng vn gi nguyn hnh thi vt cht ban u. Thuc v loi ny
gm c:
- Nh ca vt kin trc: Bao gm cc cng trnh xy dng c bn nh nh
ca, vt kin trc, cu cng... phc v cho SXKD.
- Thit b phng tin vn ti truyn dn: L cc phng tin dng vn
chu yn nh cc loi u my, ng ng v cc phng tin khc ( t, my ko,
xe ti...)
- Thit b dng c dng cho qun l: gm cc thit b dng c phc v cho
SVTH : Trn Khng Duy
Trang - 2 -
Chuyn tt nghip
qun l nh dng c o lng, my tnh, my iu ho.

- Cy lu nm, sc vt lm vic cho sn phm: Gm cc loi cy lu nm
(cph, ch, cao su...) sc vt lm vic (voi, b, nga cy ko...) v sc vt nui
ly sn phm (b sa, sc vt sinh sn...).
- Ti sn c nh hu hnh khc: Bao gm nhng TSC m cha c quy
nh phn nh vo cc loi ni trn (tc phm ngh thut, sch chuyn mn k
thut...).
* Ti sn c nh v hnh: L nhng TSC khng c hnh thi vt ch t, th
hin mt lng gi tr c u t c lin quan trc tip n nhiu chu k
kinh doanh ca doanh nghip. Thuc v TSC v hnh gm c:
- Chi ph thnh lp, chu n b sn x ut: Bao gm cc chi ph lin quan n
vic thnh lp, chun b sn xut, chi ph khai hoang, nh chi cho cng tc
nghin cu, thm d, lp d n u t, chi ph v huy ng vn ban u, chi ph
i li, hi hp, qung co, khai trng...
- Bng pht minh sng ch: L cc chi ph m doanh nghip phi b ra
mua li cc bn quyn tc gi, bng sng ch, hoc tr cho cc cng trnh nghin
cu, sn xut th, c nh nc cp bng pht minh sng ch.
- Chi ph nghin cu pht trin: L cc khon chi ph cho vic nghin cu, pht
trin doanh nghip do n v u t hoc thu ngoi.
- Li th thng mi: L cc khon chi ph v li th thng mi do doanh
nghip phi tr thm ngoi gi tr thc t ca cc TSC hu hnh, bi s thun
li ca v tr thng mi, s tn nhim ca khch hng hoc danh ting ca doanh
nghip.
- Quyn c nhng (hay quyn khai thc): Bao gm cc chi ph doanh
nghip phi tr mua c quyn khai thc cc nghip v quan trng hoc c
quyn sn xut, tiu th mt loi sn phm theo cc hp ng c nhng
k kt vi Nh nc hay mt n v nhng quyn cng vi cc chi ph lin quan
n vic tip nhn c qu yn (Hoa hng, giao tip, th tc php l...)
- Quyn thu nh: L chi ph phi tr cho ngi thu nh trc c
tha k cc quyn li v thu nh theo hp ng hay theo lut nh.
- Nhn hiu: Bao gm cc chi ph m doanh nghip phi tr mua li nhn
hiu hay tn mt nhn hiu no . Thi gian c ch ca nhn hiu thng mi
ko di sut thi gian n tn ti, tr khi c du hiu mt gi (sn phm,
hng ho mang nhn hiu tiu th chm, doanh s gim...)
- Quyn s dng t: Bao gm ton b chi ph m doanh nghip b ra c
lin quan n vic ginh quyn s dng t ai, mt nc trong mt khong thi
gian nht nh.
- Bn quyn tc gi: L tin chi ph th lao cho tc gi v c Nh nc
cng nhn cho tc gi c quyn pht hnh v bn tc phm ca mnh
Vic phn loi TSC theo tiu thc ny to iu kin thun li cho ngi
SVTH : Trn Khng Duy
Trang - 3 -
Chuyn tt nghip
t chc hch ton TSC s dng ti khon k ton mt cch ph hp v khai

thc trit tnh nng k thut ca TSC.
2.2. Theo quyn s hu:
Theo tiu thc ny TSC c phn thnh TSC t c v TSC thu ngoi
* TSC t c: L nhng TSC xy dng, mua sm hoc ch to bng ngun
vn ca doanh nghip, do ngn sch Nh nc cp, do i vay ca ngn hng, bng
ngun vn t b sung, ngun vn lin doanh...
* TSC i thu li c phn thnh:
- TSC thu hot ng: L nhng TSC doanh nghip i thu ca cc n v
khc s dng trong mt thi gian nht nh theo hp ng k kt.
- TSC thu ti chnh: L nhng TSC doanh nghip thu ca cng ty cho thu
ti chnh, nu hp ng thu tho mn t nht 1 trong 4 iu sau y:
+ Khi kt thc thi hn cho thu theo hp ng, bn thu c nhn quyn s
hu ti sn thu hoc c tip tc thu theo s tho thun ca.+ Khi kt thc
thi hn thu bn thu c quyn la chn mua ti sn thu theo gi danh ngha
thp hn gi tr thc t ca ti sn thu ti thi im mua li.
+ Thi hn thu mt ti sn t nht phi bng 60% thi gian cn thit
khu hao ti sn thu.
+ Tng s tin thu ti sn phi tr t nht phi tng ng vi gi tr ti
sn trn th trng vo thi im k hp ng.
Vic phn loi TSC theo tiu thc ny phn nh chnh xc t trng TSC
thuc s hu ca doanh nghip v t trng TSC thuc quyn qun l v s
dng ca doanh nghip n nhng i tng quan tm. Bn cnh cng xc
nh r trch nhim ca doanh nghip i vi tng loi TSC.
2.3. Theo ngun hnh thnh :
ng trn phng din ny TSC c chia thnh:
- TSC mua sm, xy dng bng ngun vn c ngn sch cp hay cp trn
cp.
- TSC mua sm, xy dng bng ngun vn t b sung ca doanh nghip
(qu pht trin sn xut, qu phc li...).
- TSC nhn gp vn lin doanh.
Phn loi TSC theo ngun hnh thnh, cung cp c cc thng tin v c
cu ngun vn hnh thnh TSC. T c phng hng s dng ngun vn
khu hao TSC mt cch hiu qu v hp l.
2.4. Theo cng dng v tnh hnh s dng :
y l mt hnh thc phn loi rt hu ch v tin li cho vic phn b khu
hao vo ti khon chi ph ph hp. Theo tiu thc ny, TSC c phn thnh:
- TSC dng trong sn xut kinh doanh : L nhng TSC ang thc t s
dng, trong cc hot ng sn xut kinh doanh ca doanh nghip. Nhng ti sn
SVTH : Trn Khng Duy
Trang - 4 -
Chuyn tt nghip
ny bt buc phi trch khu hao tnh vo chi ph sn xut kinh doanh .
- TSC dng trong mc ch phc li, s nghip, an ninh quc phng: L
nhng TSC do doanh nghip qun l s dng cho cc mc ch phc li, s
nghip, an ninh quc phng trong doanh nghip.
- TSC ch x l: Bao gm cc TSC khng cn dng, cha cn dng v tha
so vi nhu cu s dng hoc khng thch hp vi s i mi quy trnh cng
ngh, b h hng ch thanh l, TSC tranh chp ch gii quyt, nhng TSC
ny cn x l nhanh chng thu hi vn s dng cho vic u t i mi
TSC.
- TSC bo qun, gi h nh nc: Bao gm nhng TSC doanh nghip
bo qun h, gi h cho n v khc hoc ct h nh nc theo quy nh ca
c quan nh nc c thm quyn.
Mc d, TSC c chia thnh tng nhm vi c trng khc nhau, Nhng
trong cng tc qun l, TSC phi c theo di chi tit cho tng TSC c th
v ring bit, gi l i tng ghi TSC. i tng ghi TSC l tng n v TS
c kt cu c lp hoc l mt h thng gm nhiu b phn ti sn lin kt vi
nhau, thc hin 1 hay 1 s chc nng nht nh. Trong s k ton mi mt i
tng TSC c nh mt s hiu nht nh, gi l s hiu hay danh im
TSC.
3. nh gi TSC:
Ch tiu hin vt ca TSC l c s lp k hoch phn phi, s dng
v u t TSC. Trong k ton v qun l tng hp TSC theo cc ch tiu tng
hp phi s dng ch tiu gi tr ca TSC, m mun nghin cu mt gi tr ca
TSC, phi tin hnh nh gi chnh xc tng loi TSC thng qua hnh thi tin
t.
nh gi TSC l 1 hot ng thit yu trong mi doanh nghip thng qua
hot ng ny, ngi ta xc nh c gi tr ghi s ca TSC. TSC c nh
gi ln u v c th c nh gi li trong qu trnh s dng (doanh nghip ch
nh gi li TS khi c quyt nh ca c quan nh nc c thm quyn hay dng
ti sn lin doanh, gp vn c phn, tin hnh thc hin c phn ho, a dng
ho hnh thc s hu doanh nghip). Thng qua nh gi TSC, s cung cp thng
tin tng hp v TSC v nh gi quy m ca doanh nghip.
TSC c nh gi theo nguyn gi, gi tr hao mn v gi tr cn li.
* Nguyn gi ti sn c nh:
- Nguyn gi ti sn c nh hu hnh l ton b cc chi ph m doanh nghip phi
b ra c ti sn c nh hu hnh tnh n thi im a ti sn vo trng thi
sn sng s dng.
- Nguyn gi ti sn c nh v hnh l ton b cc chi ph m doanh nghip phi
b ra c ti sn c nh v hnh tnh n thi im a ti sn vo s dng theo
d tnh.
SVTH : Trn Khng Duy
Trang - 5 -
Chuyn tt nghip
* Hao mn ti sn c nh: l s gim dn gi tr s dng v gi tr ca ti sn c

nh do tham gia vo hot ng sn xut kinh doanh, do bo mn ca t nhin, do
tin b k thut... trong qu trnh hot ng ca ti sn c nh.
* Gi tr cn li ca ti sn c nh: l hiu s gia nguyn gi ca TSC sau khi
tr (-) s khu hao lu k (hoc gi tr hao mn lu k) ca TSC tnh n thi im
bo co.
3.1. Xc nh nguyn gi ti sn c nh hu hnh:
3.1.1. TSC hu hnh mua sm:
Nguyn gi TSC hu hnh mua sm (k c mua mi v c): l gi mua thc t
phi tr cng (+) cc khon thu (khng bao gm cc khon thu c hon li), cc
chi ph lin quan trc tip phi chi ra tnh n thi im a ti sn c nh vo trng
thi sn sng s dng nh: li tin vay pht sinh trong qu trnh u t mua sm ti
sn c nh; chi ph vn chuyn, bc d; chi ph nng cp; chi ph lp t, chy th;
l ph trc b v cc chi ph lin quan trc tip khc.
Trng hp TSC hu hnh mua tr chm, tr gp, nguyn gi TSC l gi
mua tr tin ngay ti thi im mua cng (+) cc khon thu (khng bao gm cc
khon thu c hon li), cc chi ph lin quan trc tip phi chi ra tnh n thi
im a TSC vo trng thi sn sng s dng nh: chi ph vn chuyn, bc d; chi
ph nng cp; chi ph lp t, chy th; l ph trc b (nu c).
Trng hp mua TSC hu hnh l nh ca, vt kin trc gn lin vi quyn s
dng t th gi tr quyn s dng t phi xc nh ring v ghi nhn l TSC v
hnh, cn TSC hu hnh l nh ca, vt kin trc th nguyn gi l gi mua thc t
phi tr cng (+) cc khon chi ph lin quan trc tip n vic a TSC hu hnh
vo s dng.
Trng hp sau khi mua TSC hu hnh l nh ca, vt kin trc gn lin vi
quyn s dng t, doanh nghip d b hoc hu b xy dng mi th gi tr
quyn s dng t phi xc nh ring v ghi nhn l TSC v hnh; nguyn gi ca
TSC xy dng mi c xc nh l gi quyt ton cng trnh u t xy dng theo
quy nh ti Quy ch qun l u t v xy dng hin hnh. Nhng ti sn d b
hoc hu b c x l hch ton theo quy nh hin hnh i vi thanh l ti sn c
nh.
3.1.2 TSC hu hnh mua theo hnh thc trao i:
Nguyn gi TSC mua theo hnh thc trao i vi mt TSC hu hnh khng
tng t hoc ti sn khc l gi tr hp l ca TSC hu hnh nhn v, hoc gi tr
hp l ca TSC em trao i (sau khi cng thm cc khon phi tr thm hoc tr
i cc khon phi thu v) cng (+) cc khon thu (khng bao gm cc khon thu
c hon li), cc chi ph lin quan trc tip phi chi ra n thi im a TSC
vo trng thi sn sng s dng, nh: chi ph vn chuyn, bc d; chi ph nng cp;
chi ph lp t, chy th; l ph trc b (nu c).
Nguyn gi TSC hu hnh mua theo hnh thc trao i vi mt TSC hu
hnh tng t, hoc c th hnh thnh do c bn i ly quyn s hu mt ti
sn tng t l gi tr cn li ca TSC hu hnh em trao i.
SVTH : Trn Khng Duy
Trang - 6 -
Chuyn tt nghip
3.1.3. Ti sn c nh hu hnh t xy dng hoc t sn xut:

Nguyn gi TSC hu hnh t xy dng l gi tr quyt ton cng trnh khi a
vo s dng. Trng hp TSC a vo s dng nhng cha thc hin quyt
ton th doanh nghip hch ton nguyn gi theo gi tm tnh v iu chnh sau khi
quyt ton cng trnh hon thnh.
Nguyn gi TSC hu hnh t sn xut l gi thnh thc t ca TSC hu
hnh cng (+) cc chi ph lp t chy th, cc chi ph khc trc tip lin quan tnh
n thi im a TSC hu hnh vo trng thi sn sng s dng (tr cc khon li
ni b, gi tr sn phm thu hi c trong qu trnh chy th, sn xut th, cc chi
ph khng hp l nh vt liu lng ph, lao ng hoc cc khon chi ph khc vt
qu nh mc quy nh trong xy dng hoc sn xut).
3.1.4. Nguyn gi ti sn c nh hu hnh do u t xy dng:
Nguyn gi TSC do u t xy dng c bn hnh thnh theo phng thc
giao thu l gi quyt ton cng trnh xy dng theo quy nh ti Quy ch qun l
u t v xy dng hin hnh cng (+) l ph trc b, cc chi ph lin quan trc tip
khc. Trng hp TSC do u t xy dng a vo s dng nhng cha thc
hin quyt ton th doanh nghip hch ton nguyn gi theo gi tm tnh v iu
chnh sau khi quyt ton cng trnh hon thnh.
i vi ti sn c nh l con sc vt lm vic hoc cho sn phm, vn cy
lu nm th nguyn gi l ton b cc chi ph thc t chi ra cho con sc vt, vn
cy t lc hnh thnh tnh n thi im a vo khai thc, s dng.
3.1.5. Ti sn c nh hu hnh c ti tr, c biu, c tng, do pht
hin tha:
Nguyn gi ti sn c nh hu hnh c ti tr, c biu, c tng, do pht
hin tha l gi tr theo nh gi thc t ca Hi ng giao nhn hoc t chc nh
gi chuyn nghip.
3.1.6. Ti sn c nh hu hnh c cp; c iu chuyn n:
Nguyn gi TSC hu hnh c cp, c iu chuyn n bao gm gi tr
cn li ca TSC trn s k ton n v cp, n v iu chuyn hoc gi tr theo
nh gi thc t ca t chc nh gi chuyn nghip theo quy nh ca php lut,
cng (+) cc chi ph lin quan trc tip m bn nhn ti sn phi chi ra tnh n thi
im a TSC vo trng thi sn sng s dng nh chi ph thu t chc nh gi;
chi ph nng cp, lp t, chy th
3.1.7. Ti sn c nh hu hnh nhn gp vn, nhn li vn gp:
TSC nhn gp vn, nhn li vn gp l gi tr do cc thnh vin, c ng
sng lp nh gi nht tr; hoc doanh nghip v ngi gp vn tho thun; hoc do
t chc chuyn nghip nh gi theo quy nh ca php lut v c cc thnh vin,
c ng sng lp chp thun.
3.2. Xc nh nguyn gi ti sn c nh v hnh:
3.2.1. Ti sn c nh v hnh mua sm:
SVTH : Trn Khng Duy
Trang - 7 -
Chuyn tt nghip
Nguyn gi TSC v hnh mua sm l gi mua thc t phi tr cng (+) cc

khon thu (khng bao gm cc khon thu c hon li) v cc chi ph lin quan
trc tip phi chi ra tnh n thi im a ti sn vo s dng.
Trng hp TSC v hnh mua sm theo hnh thc tr chm, tr gp, nguyn
gi TSC l gi mua ti sn theo phng thc tr tin ngay ti thi im mua (khng
bao gm li tr chm).
3.2.2. Ti sn c nh v hnh mua theo hnh thc trao i:
Nguyn gi TSC v hnh mua theo hnh thc trao i vi mt TSC v hnh
khng tng t hoc ti sn khc l gi tr hp l ca TSC v hnh nhn v, hoc
gi tr hp l ca ti sn em trao i (sau khi cng thm cc khon phi tr thm
hoc tr i cc khon phi thu v) cng (+) cc khon thu (khng bao gm cc
khon thu c hon li), cc chi ph lin quan trc tip phi chi ra tnh n thi
im a ti sn vo s dng theo d tnh.
Nguyn gi TSC v hnh mua di hnh thc trao i vi mt TSC v hnh
tng t, hoc c th hnh thnh do c bn i ly quyn s hu mt ti sn
tng t l gi tr cn li ca TSC v hnh em trao i.
3.2.3. Ti sn c nh v hnh c cp, c biu, c tng, c iu
chuyn n:
Nguyn gi TSC v hnh c cp, c biu, c tng l gi tr hp l ban
u cng (+) cc chi ph lin quan trc tip phi chi ra tnh n vic a ti sn vo
s dng.
Nguyn gi TSC c iu chuyn n l nguyn gi ghi trn s sch k ton
ca doanh nghip c ti sn iu chuyn. Doanh nghip tip nhn ti sn iu chuyn
c trch nhim hch ton nguyn gi, gi tr hao mn, gi tr cn li ca ti sn theo
quy nh.
3.2.4. Ti sn c nh v hnh c to ra t ni b doanh nghip:
Nguyn gi TSC v hnh c to ra t ni b doanh nghip l cc chi ph lin
quan trc tip n khu xy dng, sn xut th nghim phi chi ra tnh n thi im
a TSC vo s dng theo d tnh.
Ring cc chi ph pht sinh trong ni b doanh nghip c nhn hiu hng
ho, quyn pht hnh, danh sch khch hng, chi ph pht sinh trong giai on nghin
cu v cc khon mc tng t khng p ng c tiu chun v nhn bit TSC
v hnh c hch ton vo chi ph kinh doanh trong k.
3.2.5. TSC v hnh l quyn s dng t:
- Trng hp doanh nghip c giao t c thu tin s dng t: nguyn gi
TSC l quyn s dng t c giao c xc nh l ton b khon tin chi ra
c quyn s dng t hp php cng (+) cc chi ph cho n b gii phng mt bng,
san lp mt bng, l ph trc b (khng bao gm cc chi ph chi ra xy dng cc
cng trnh trn t); hoc l gi tr quyn s dng t nhn gp vn.
- Trng hp doanh nghip thu t th tin thu t c tnh vo chi ph kinh
doanh, khng ghi nhn l TSC v hnh. C th:
SVTH : Trn Khng Duy
Trang - 8 -
Chuyn tt nghip
+ Nu doanh nghip thu t tr tin thu mt ln cho c thi gian thu th c

phn b dn vo chi ph kinh doanh theo s nm thu t.
+ Nu doanh nghip thu t tr tin thu hng nm th hch ton vo chi ph kinh
doanh trong k tng ng s tin thu t tr hng nm.
3.2.6. Nguyn gi ca TSC v hnh l quyn tc gi, quyn s hu cng
nghip, quyn i vi ging cy trng theo quy nh ca Lut s hu tr tu:
L ton b cc chi ph thc t m doanh nghip chi ra c c quyn tc gi,
quyn s hu cng nghip, quyn i vi ging cy trng theo quy nh ca php
lut v s hu tr tu.
3.2.7. Nguyn gi TSC l cc chng trnh phn mm:
Nguyn gi TSC ca cc chng trnh phn mm c xc nh l ton b cc
chi ph thc t m doanh nghip b ra c cc chng trnh phn mm trong
trng hp chng trnh phn mm l mt b phn c th tch ri vi phn cng c
lin quan, thit k b tr mch tch hp bn dn theo quy nh ca php lut v s hu
tr tu.
3.3. Ti sn c nh thu ti chnh:
Nguyn gi TSC thu ti chnh phn nh n v thu l gi tr ca ti sn
thu ti thi im khi u thu ti sn hoc gi tr hin ti ca khon thanh ton tin
thu ti thiu (trng hp gi tr ca ti sn thu cao hn gi tr hin ti ca khon
thanh ton tin thu ti thiu) cng (+) vi cc chi ph trc tip pht sinh ban u lin
quan n hot ng thu ti chnh.
3.4. Nguyn gi ti sn c nh ca doanh nghip ch c thay i trong
cc trng hp sau:
* nh gi li gi tr TSC trong cc trng hp:
- Theo quyt nh ca c quan nh nc c thm quyn.
- Thc hin t chc li doanh nghip, chuyn i s hu doanh nghip, chuyn
i hnh thc doanh nghip: chia, tch, sp nhp, hp nht, c phn ho, bn, khon,
cho thu, chuyn i cng ty trch nhim hu hn thnh cng ty c phn, chuyn i
cng ty c phn thnh cng ty trch nhim hu hn.
- Dng ti sn u t ra ngoi doanh nghip.
* u t nng cp TSC.
* Tho d mt hay mt s b phn ca TSC m cc b phn ny c
qun l theo tiu chun ca 1 TSC hu hnh.
Khi thay i nguyn gi TSC, doanh nghip phi lp bin bn ghi r cc cn
c thay i v xc nh li cc ch tiu nguyn gi, gi tr cn li trn s k ton, s
khu hao lu k, thi gian s dng ca TSC v tin hnh hch ton theo quy nh.
4. Nguyn tc qun l ti sn c nh:
* Mi TSC trong doanh nghip phi c b h s ring (gm bin bn giao nhn
TSC, hp ng, ho n mua TSC v cc chng t, giy t khc c lin quan).
SVTH : Trn Khng Duy
Trang - 9 -
Chuyn tt nghip
Mi TSC phi c phn loi, nh s v c th ring, c theo di chi tit theo

tng i tng ghi TSC v c phn nh trong s theo di TSC.
* Mi TSC phi c qun l theo nguyn gi, s hao mn lu k v gi tr cn
li trn s sch k ton:
* i vi nhng TSC khng cn dng, ch thanh l nhng cha ht khu hao,
doanh nghip phi thc hin qun l, theo di, bo qun theo quy nh hin hnh v
trch khu hao theo quy nh ti Thng t ny.
* Doanh nghip phi thc hin vic qun l i vi nhng ti sn c nh
khu hao ht nhng vn tham gia vo hot ng kinh doanh nh nhng TSC thng
thng.
II . Hch ton tng gimTSC
1. Hch ton chi tit TSC
TSC trong doanh nghip bin ng ch yu nhm p ng nhu cu sn
xut trong doanh nghip. TSC trong doanh nghip bin ng do nhiu nguyn
nhn, nhng trong bt k trng hp no u phi c chng t hp l, hp l
chng minh cho nghip v kinh t pht sinh v hon thnh h thng chng t ny
gm:
- Bin bn giao nhn TSC (Mu s 01 - TSC): Bin bn ny nhm xc
nhn vic giao nhn TSC sau khi hon thnh xy dng, mua sm c biu,
tng, vin tr, gp vn lin doanh... a vo s dng ti n v hoc ti sn
ca n v bn giao cho n v khc theo lnh ca cp trn, theo hp ng lin
doanh...
- Bin bn nh gi li TSC (Mu s 05 - TSC): Xc nhn vic nh gi
li TSC v lm cn c ghi s k ton v cc ti liu c lin quan s chnh
lch (tng gim) do nh gi li TSC. Bin bn ny c lp thnh 2 bn, mt
bn lu ti phng k ton, mt bn lu ti phng h s k thut ca TSC.
- Bin bn giao nhn TSC sa cha ln hon thnh (Mu s 04 - TSC):
y l bin bn xc nhn vic giao nhn TSC sau khi hon thnh vic sa cha
ln gia bn c TSC sa ch v bn thc hin vic sa cha v l cn c ghi
s k ton v thanh ton chi ph sa cha ln TSC. Bin bn giao nhn ny lp
thnh 2 bn hai bn giao nhn cng k v mi bn gi 1 bn, sau chuyn cho
k ton trng ca n v k duyt v lu ti phng k ton.
- Bin bn thanh l TSC (Mu s 03 - TSC): Xc nhn vic thanh l TSC
v lm cn c ghi gim TSC trn s k ton. Bin bn thanh l phi do Ban
thanh l TSC lp v c y ch k, ghi r h tn ca trng ban thanh l, k
ton trng v th trng n
v.
Ngoi cc chng t trn doanh nghip cn s dng thm mt s chng t
khc nh: ho n, hp ng lin doanh, quyt nh cp TSC, cc chng t
thanh ton... Bn cnh vic s dng chng t chng minh cho nghip v
kinh t pht sinh, qun l TSC cn da trn c s cc h s gm:
SVTH : Trn Khng Duy
Trang - 10 -
Chuyn tt nghip
- H s k thut: Theo di cc ch tiu k thut ca TSC, h s ny do

phng k thut qun l.
- H s kinh t gm: Hp ng kinh t khi mua sm, lp t, xy dng
hoc hp ng lin doanh, quyt nh cp TSC, quyt nh giao nhn vn.
+ Ho n GTGT, ho n bn hng.
+ Bin bn nghim thu v k thut ca TSC.
+ Bin bn giao nhn TSC.
+ Cc chng t thanh ton khc nu mua sm TSC.
* Cc bc tin hnh hch ton chi tit TSC c tm tt nh sau:
- nh s hiu cho TSC.
- Lp th TSC hoc vo s chi tit TSC theo tng i tng TSC.
Th TSC c lp da trn c s h s k ton TSC. Th ny nhm
mc ch theo di chi tit tng TSC ca doanh nghip , tnh hnh thay i
nguyn gi v gi tr hao mn trch hng nm ca tng TSC. C th v th
TSC nh l 1 bn l lch theo di ton b vng i ca TSC t khi c hnh
thnh a vo s dng cho n khi ri chuyn khi doanh nghip.
Ngoi ra k ton cng theo di TSC trn s chi tit TSC, mi mt s
hay mt s trang s c m, theo di mt loi TSC, s chi tit ny l cn c
lp bng tng hp chi tit v phi cung cp c cc thng tin cho ngi
qun l v tn, c im, t l khu hao
1 nm, s khu hao TSC tnh n thi im ghi gim TSC, l do gim
TSC. Song song vi vic hch ton chi tit TSC, k ton tin hnh hch ton
tng hp TSC m bo tnh cht ch, chnh xc trong hot ng qun l
TSC v tnh thng nht trong hch ton.
2. Hch ton tng hp :
2.1. Ti khon s dng :
Theo ch hin hnh, vic hch ton TSC c theo di trn cc ti
khon ch yu sau:
+ TK 211 Ti sn c nh hu hnh: Ti khon ny dng phn nh gi tr
hin c, tnh hnh bin ng tng gim ca ton b TSC ca doanh nghip theo
nguyn gi.
Ti khon 211 c chi tit n cc ti khon cp hai sau:
TK 2112: Nh ca vt kin trc
TK 2113: My mc thit b
TK 2114: Phng tin vn ti truyn dn
TK 2115: Thit b dng c qun l
TK 2116: Cy lu nm, sc vt lm vic v cho sn phm.
TK 2118: TSC hu hnh khc
SVTH : Trn Khng Duy
Trang - 11 -
Chuyn tt nghip
+ TK 212 Ti sn c nh thu ti chnh: Ti khon ny dng phn nh

gi tr hin c v tnh hnh bin ng ca ton b TSC thu ti chnh ca doanh
nghip.
+ Ti khon 213 Ti sn c nh v hnh: Ti khon ny dng phn
nh gi tr hin c, tnh hnh bin ng ca ton b TSC v hnh ca doanh
nghip .
Ti khon 213 c cc ti khon cp 2 sau: TK 2131: Quyn s dng t
TK 2132: Chi ph thnh lp doanh nghip
TK 2133: Bng pht minh sng ch
TK 2134: Chi ph nghin cu pht trin
TK 2138: TSC v hnh khc
+ Ti khon 214 Hao mn TSC: Ti khon ny phn nh gi tr hao mn
ca TSC trong qu trnh s dng do trch khu hao v nhng khon tng gim
hao mn khc ca cc loi TSC ca doanh nghip
Ti khon 214 c 3 ti khon cp 2 nh sau:
TK 2141: Hao mn TSC hu hnh
TK 2142: Hao mn TSC i thu
TK 2143: Hao mn TSC v hnh
+ Ti khon 411 Ngun vn kinh doanh: y l ti khon phn nh s vn
kinh doanh hin c v tnh hnh tng gim vn kinh doanh ca doanh nghip.
TK 411 c chi tit theo tng ngun hnh thnh vn. Trong cn theo di
chi tit cho tng t chc, tng c nhn tham gia gp vn.
Ngoi cc TK nu trn, trong qu trnh thanh ton cn s dng mt s ti
khon khc c lin quan nh 111, 112, 142, 331, 335, 241 ... v mt s ti
khon ngoi bng cn i k ton nh TK 001 TSC thu ngoi .
SVTH : Trn Khng Duy
Trang - 12 -
Chuyn tt nghip
2.2. Phng php hch ton :

+ Hch ton tng TSC :
+ Hch ton gim TSC (thanh l, nhng bn ) :
3. Hch ton khu hao TSC :

Mc
khu hao
bnh
qun nm
Nguyn gi
TSC
S nm s dng
ca TSC
SVTH : Trn Khng Duy
T l
khu hao
Nguyn
gi TSC
Trang - 13 -
Chuyn tt nghip
Trong :
T l khu
hao
Mc khu hao bnh qun

thng
Mc khu hao bnh qun
ngy
1
S nm s dng ca
TSC
=
100
Mc khu hao bnh qun

nm
12
Mc khu hao bnh qun
thng
S ngy trong thng
4. Hch ton sa cha TSC :

Trng hp SC nh mang tnh bo dng
N TK 627, 641, 642 Chi ph sa cha
C TK 111, 112, 152, 334
Trng hp sa cha ln mang tnh phc hi
Tp hp chi ph sa cha
N TK 241
C TK 111, 112, 331
Kt chuyn gi thnh cng trnh khi hon thnh N TK 627, 641, 642 (gi
thnh nh, lin quan 1 nm) N TK 242 (gi thnh ln)
C TK 241
Trng hp sa cha nng cp
N TK 211: gi thnh sa cha thc t
C TK 241
ng thi kt chuyn ngun vn (nu s dng ngun vn ch s hu)
SVTH : Trn Khng Duy
Trang - 14 -
Chuyn tt nghip
Phn II : Thc trng t chc cng tc k ton TSC ti cng

ty c phn vn ti v thng mi Nng.
I. c im chung ti cng ty c phn vn ti v thng mi
Nng:
1. Qu trnh hnh thnh v pht trin ca Cng ty C phn vn ti &
Thng mi Nng:
+ Cng ty C phn vn ti & Thng mi Nng c thnh lp theo
Quyt nh s 890/Q-TC-CB-L ngy 27/04/1996 ca B giao thng vn ti, Cng
ty c tn giao dch l : TRACIMEXCO NNG.
+ Cng ty c tr s s 37/1 in Bin Ph - Thnh ph Nng, l n v hch
ton kinh t c lp v c t cch php nhn y .
+ TRACIMEXCO NNG khai thc kinh doanh dch v, c y chc
nng kinh doanh xut nhp khu v tt c cc mt hng thuc ngnh giao thng vn
ti i vi khu vc Min Trung v Ty Nguyn.
GIM C : TRN PHI HNG
Vn iu l : 2,600,000,000 VN
T : (84-511)3655655, 3648152
FAX : (84-511)364155
EMAIL : tracimexco@dng.vnn.vn
+ Vi xu th hi nhp kinh t ton cu ho t ra cho Cng ty nhng thch
thc khng nh trong vic pht trin v m rng th trng, tm kim khch hng
mi mang li s pht trin bn vng cho mnh.
+ Lc u mi thnh lp vi a bn Min Trung v Ty Nguyn rng ln, giao
thng cha thun li, c s h tng nhn chung cn thiu thn, kh khn v yu km.
Nhng vi s n lc v quyt tm ca ban lnh o Cng ty cng ton th cn b
cng nhn vin nhng kh khn ban u c khc phc. Cng ty hon
thnh tt cc mc tiu ra v pht trin ln mnh chim mt v th ln trong ngnh
vn ti khu vc Min Trung & Ty Nguyn nh hin nay.
+ Tri qua 16 nm trng thnh v pht trin Cng ty khng ngng pht trin
ln mnh trong lnh vc vn ti, c th hin qua mt s ch tiu ca Cng ty nhng
nm gn y nh sau :
SVTH : Trn Khng Duy
Trang - 15 -
Chuyn tt nghip
Ch tiu

n
v tnh
Nm 2009
Nm 2010
Nm 2011
29,250,360,
000
23,452,325,
000
5,798,035,0
00
1,449,508,7
50
34,046,145,
000
26,326,512,
000
7,719,633,0
00
1,929,908,2
50
41,458,745,0
00
32,598,250,0
00
8,860,495,00
0
2,215,123,75
0
Ngi
1,402
2,110
2,610
ng/
thng
1,452,500
1,663,580
1,875,680
Tng doanh
thu
ng
Tng chi ph
ng
Tng li
nhun
Np ngn
sch
Tng s lao
ng
Thu nhp
bnh qun u
ngi
ng
ng
(Ngun s liu do phng k ton cung cp, lm trn n hng nghn).

2. c im, chc nng, nhim v ca Cng ty C phn vn ti & Thng
mi Nng :
2.1: c im ca Cng ty :
Cng ty C phn vn ti & Thng mi Nng l mt doanh nghip thng
mi v dch v. Vi c th ngnh ngh giao thng vn ti cn nhiu vn nn Cng
ty thng xuyn s dng vn vay kinh doanh m bo mc tiu pht trin v m
rng mng li phn phi. Cng ty kinh doanh nhng mt hng thuc ngnh giao
thong vn ti, l ngnh s dng vn Ngn sch Nh nc ln nht trong xy dng c
bn.
2.2: Chc nng kinh doanh ca Cng ty :
+ Cng ty C phn vn ti & Thng mi Nng chuyn cung ng cc vt t,
thit b thi cng cu ng cho ngnh giao thong vn ti nh :
Nha ng, cc loi thit b chuyn dng : xe ben, xe , xe xc, my ri,
Cc h thng dy chuyn, my nghin sn, my trn b tng
Cc vt t chuyn giao cng ngh.
Cc vt t thi cng cu ng.
+ Chuyn kinh doanh vn chuyn khch du lch theo tng chuyn bng cc loi xe
t 12 n 24 ch ngi.
+ Kinh doanh v thc hin cc hp ng kinh t u thc, u quyn giao nhn bng
hng ho xut nhp khu ( ch yu l hng ho thit b t c).
SVTH : Trn Khng Duy
Trang - 16 -
Chuyn tt nghip
2.3: Nhim v ca Cng ty :

Cng ty C phn vn ti & Thng mi Nng l mt doanh nghip thng
mi thuc S thng mi Thnh ph Nng, c Nh nc thnh lp v giao
chc nng cho Cng ty c nhng nhim v sau :
+ Cng ty cn xy dng b my lnh o v phi ch o xy dng cc chin
lc, k hoch kinh doanh, ra cc bin php kinh doanh thc hin cc k hoch
hng nm ca cp trn giao cho.
+ Phi thng xuyn ci tin, i mi b my lnh o cho ph hp vi c im
v kh nng kinh doanh ca n v, tch cc tm kim th trng kinh doanh nhm
to nn ngy cng nhiu hng ho phong ph cung cp thng xuyn cho ngnh
giao thng vn ti trn a bn Thnh ph Nng v khu vc Min Trung.
+ Trn a bn Thnh ph Nng c rt nhiu cc i th cnh tranh, do
vic kinh doanh co hiu qua va thc hin cac chin lc, cac k hoach kinh doanh thi
phai cn co mt b may lanh ao nng ng, co nng lc va lam vic nhit tinh.
3. c im t chc qun l kinh doanh, t chc cng tc k ton ca Cng ty:
3.1: c im t chc b may quan ly tai Cng ty :
3.1.1: S t chc b may quan ly :
Gim c
Ph gim c
Phng kinh doanh

XNK
Ghi ch :
Phng t chc
Phng k ton
ti v
on xe
Quan h ch o
Quan h chc nng
3.1.2: Chc nng v nhim v ca b my :

+ Gim c : L ngi i din v l ngi lnh o cao nht trong Cng ty, chu
hon ton trch nhim v kt qu kinh doanh ca Cng ty, thc hin ngha v i vi
Nh nc. Gim c c quyn kim sot mi hot ng sn xut kinh doanh ca cn
b cng nhn vin, quyn s dng hay sa thi cng nhn vin theo iu l ca cng
ty. L ngi c trch nhim quan tm n i sng ca cn b cng nhn vin.
SVTH : Trn Khng Duy
Trang - 17 -
Chuyn tt nghip
+ Ph gim c : Tham mu cho gim c, c trch nhim qun l hay t chc

sn xut kinh doanh. Tham mu v k hoch, chin lc kinh doanh ca cng ty, bo
co v chu trch nhim trc gim c v tnh hnh sn xut kinh doanh ca cng ty.
+ Phng k ton ti v : L b phn theo di v qun l tnh hnh ti chnh ca
cng ty, c nhim v t chc ton b cng tc hch ton k ton ti cng ty theo lut
nh, xy dng k hoch ti chnh, tham mu cho gim c v cc vn c lien
quan n ti chnh ca cng ty.
+ Phng t chc : Tham mu cho gim c v tnh hnh t chc nhn s, tuyn
chn v o to lao ng, p ng yu cu t chc kinh doanh ca cng ty.
+ Phng kinh doanh xut nhp khu : C nhim v nghin cu th trng v xy
dng cc k hoch bn hng sau a cho gim c xt duyt.
C cu t chc b my qun l ca cng ty c t chc gn nh, cc phng ban
u c quan h cht vi nhau trong quan h t chc kinh doanh cng nh ni b. y
l mt trong nhng yu t quan trng gip doanh nghip phn no ng vng trong
c ch nh hin nay.
3.2 : c im t chc cng tc k ton ti cng ty :
3.2.1 : T chc b my k ton ti cng ty :
S t chc b my k ton :
K ton trng
K ton tng hp
Ghi ch :
K ton ngn
hng
Th qu
Quan h ch o
Quan h chc nng
3.2.2 : Nhim v v chc nng ca b my k ton :

+ K ton trng : Tham mu cho gim c cc ch tiu v ti chnh, ch o ton
b cng tc k ton ti cng ty, theo di, gim st hot ng sn xut kinh doanh. Ch
o cho cc k ton vin phn nh kp thi cc nghip v kinh t pht sinh. Cui k
kim tra i chiu v duyt cc s sch k ton.
+ K ton tng hp : Theo di cc nghip v kinh t pht sinh mt cch tng hp,
tin hnh ln cc chng t ghi s v vo s ci ca tt c cc ti khon. Kim tra i
chiu nh k hoc cui k gia cc s c lin quan, tin hnh tnh gi thnh ca dch
v vn ti. K ton tng hp cn m nhim vic theo di cc khon thu pht sinh
ti cng ty, phn nh v xut np thu mt cch kp thi trnh s thit hi v
np pht do vi phm.
SVTH : Trn Khng Duy
Trang - 18 -
Chuyn tt nghip
+ K ton ngn hng : L ngi thc hin cc th tc, h s vay vn ngn hng,
thc hin nghip v thanh ton trong nc v quc t.
+ Th qu : L ngi theo di thu, chi tin mt, tn qu theo quy nh ca cng ty.
3.3 : Hnh thc k ton p dng ti cng ty :
Hin nay, Cng ty C phn vn ti & thng mi Nng ang p dng hnh
thc Chng t ghi s vi cc loi s sch c s dng nh sau :
+ Chng t ghi s.
+ S ng k chng t ghi s.
+ S ci.
+ S k ton chi tit, bng tng hp chi tit.
+ Bng cn i ti khon.
S GHI S :
S hnh thc k ton Cng ty
Chng t gc
S Qu
Chng t - Ghi s
S theo di chi tit ti

khon
S Ci
Bng tng hp
chi tit
Bng cn i
Ti khon
Bo co k ton
*Ghi ch :
: Ghi hng ngy
: i chiu
: Ghi cui thng
3.4 : Mt s ch tiu khc :
3.4.1 : H thng ti khon p dng ti cng ty :
K ton ca Cng ty c phn vn ti & thng mi Nng vn dng h thng
k ton p dng cho doanh nghip va v nh ban hnh theo Quyt nh s :
48/2006/Q-BTC ngy 14/09/2006 ca B trng b ti chnh.
3.4.2 : Phng php hng tn kho :
Phng php k ton hng tn kho l phng php k khai thng xuyn.
3.4.3 : Phng php tnh thu gi tr gia tng :
Doanh nghip tnh thu gi tr gia tng theo phng php khu tr.
3.4.4 : Phng php tnh khu hao :
SVTH : Trn Khng Duy
Trang - 19 -
Chuyn tt nghip
Phng php tnh khu hao ti sn c nh hin ang p dng ti cng ty l

phng php khu hao theo ng thng.
II. THC TRNG K TON TSC TI CNG TY :
1. Thc trng TSC ti cng ty :
Cui thng 11 nm 2011
n v tnh : ng Vit Nam
Ch tiu
i tng
I. Nh ca, vt kin trc
II. My mc thit b
III. Phng tin vn ti
Tng ti sn c nh
Nguyn gi
Gi tr cn li
778,753,598
2,301,815,059
34,445,510,186
37,526,078,843
582,633,158
1,331,015,072
28,895,668,865
30,809,317,095
Nhn chung 2 nm gn y tnh hnh TSC ca cng ty khng c s thay i

ng k.
Trong tng s TSC hin c cng ty th :
+ Phng tin vn ti chim : 91,79 %
+ My mc thit b chim : 6,13 %
+ Nh ca vt kin trc chim : 2,08 %.
2. K ton tng, gim TSC :
* K ton tng TSC :
Khi pht sinh nghip v lm tng TSC th bc u tin l k ton phi lm
y th tc giy t cn thit hon chnh h s, Cng ty lp h s lu tr bao
gm nhng giy t c lin quan, cn thit n TSC phc v cho yu cu
qun l v s dng nh: n ngh ca b phn c nhu cu v ti sn, Quyt nh
ca Gim c Cng ty, Hp ng mua TSC, Bin bn giao nhn TSC, Ho n
bn hng, Ho n GTGT... Tt c cc chng t trn l c s cn c lp th
TSC, phiu k ton v ghi s TSC.
Khi Cng ty tin hnh mua sm mi TSC th mi chi ph pht sinh u c
theo di, cp nht v tp hp y , chnh xc vo ho n. Khi th tc mua sm
TSC hon thnh, k ton cn c vo cc chng t gc c lin quan xc
nh n gi TSC.
+ Chng t hch ton tng TSC :
-Ho n gi tr gia tng
-Bin bn giao nhn ti sn c nh
-Hp ng kinh t
- Th ti sn c nh
CNG HA X HI CH NGHA VIT NAM
SVTH : Trn Khng Duy
Trang - 20 -
Chuyn tt nghip

c lp - T do - Hnh phc
GIY NGH
Knh gi: Ban Gim c Cng ty
Phng k ton
Do nhu cu vn chuyn hng ha ngy cng nhiu, phng tin vn ti ca cng
ty khng p ng c. Cng trong thi gian n k hoch vn chuyn u nm cn
phi t c.
Vic trang b thm phng tin vn ti l mt cng vic rt cp bch v cn thit,
i hi ban gim c cn c quyt nh nhanh chng v kp thi.
Nhn thy iu phng T chc lm giy ny knh ngh lnh o cng ty
sm c quyt khng gy chm tr v thit hi v kinh t ca Cng ty trong thi
gian n.
Nng, ngy 01 thng 10 nm 2011
Phng T chc
Trng phng
( k)
Nguyn th Hng L
Sau khi nhn c giy ngh ca Phng t chc Ban Gim c tin hnh bn
bc v cui cng Ban Gim c Quyt nh mua thm phng tin vn ti, giao
cho phng t chc tm kim i tc iu hnh k kt hp ng kinh t.
B GTVT
CNG TY CP VN TI & TM N
c lp-T do-Hnh phc
(TRANCIMEXCO A NANG)
(S : 10/Q/G-CTy)
QUYT NH
Cn c vo tnh hnh thc t v vn chuyn hng ha ca Cng ty trong nhng
thng tr li y;
Cn c vo phng tin vn ti thc t v vn ti thc t ca cng ty;
Cn c vo giy ngh ca phng t chc;
QUYT NH
iu 1: Nay giao cho phng T chc tm kim i tc mua phng tin vn ti.
iu 2:Phi bo co cho ban gim c v qu trnh tm i tc v trnh Hp ng
kinh t ln Ban gim c xem xt.
iu 3: Cc phng c lin quan c trch nhim thi hnh quyt nh ny.
Gim c
( k, ng du)
CNG TY TNHH
THIN TM
Trn Phi Hng

c lp-T do-Hnh phc
SVTH : Trn Khng Duy
Trang - 21 -
Chuyn tt nghip
Thnh ph h ch Minh, Ngy 24 thng 10 nm 2011
HP NG KINH T
S:25/2011/HKT
Cn c php lnh hp ng kinh t ca hi ng nh nc ban hnh ngy 25
thng 09 nm 2011;
Cn c ngh nh s 17/HBT ngy 1 6/01/1990 ca hi n b trng ban hnh
v ch kinh t;
Cn c vo kh nng v nhu cu ca hai bn;
Hm nay ngy 24 thng 10 nm 2011 ti vn phng cng ty TNHH THIN TM
chng ti gm c:
i din bn A: CNG TY TNHH THIN TM
- ng: Nguyn Hong Anh
Chc v: Gim c
S ng k kinh doanh s 4302009626 do s k hoch u t Tp H Ch Minh
cp ngy 01 thng 01 nm 2000.
a ch :119 Cng ha, P.12 Qun tn Bnh, Tp HCM
TK s: 4122003574 ti ngn hng nng nghip v PTNT tp H Ch Minh Chi
nhnh Qun Tn Bnh.
i din bn B: CNG TY CP VN TI & THNG MI NNG
- ng: Trn Phi Hng
Chc v: Gim c
-B: Nguyn Th Hng L Chc v: Trng phng t chc
a ch 37/1 in Bin Ph, Tp Nng.
S ti khon: 42110112467 ti ngn hng nng nghip v PTNT chi nhnh thnh
ph Nng.
Hai bn ng thc hin nhng tha thun sau y:
IU I: XE MUA BN
1. c im:
a. Bin s:
b. Nhn hiu: HUYNDAI
c. Loi xe: Ti
d. Mu sn: Xanh
e. S my: D6AW-021757
f. S khung: RJ18XPVC901592
2. Giy ng k xe s A0207877 do phng cnh st giao thng - Trt t Cng an
TP HCM cp ngy 28/05/2011
IU II: GI MUA BN V HNH THC THANH TON
1. Gi mua bn xe nu iu I l: 482,000,000 ng ( Bn trm tm hai triu
ng y)
2. Phng thc thanh ton: Bng chuyn khon.
3. Vic thanh ton do hai bn t thc hin v chu trch nhim trc php lut.
IU III: THI HN, A IM V PHNG THC GIAO XE
Vic giao xe l sau khi bn B thanh ton xong s tin nu ti iu II, a im
ti bi xe ca bn A.
IU IV: QUYN S HU I VI BN MUA BN
IU IV: PHNG THC GII QUYT TRANH CHP
IU VI: CAM KT CA CC BN
IU VII: IU KHON CUI CNG
SVTH : Trn Khng Duy
Trang - 22 -
Chuyn tt nghip
I DIN BN A
CNG TY TNHH THIN TM
Gim c
(K, r h tn)
I DIN BN B
CNG TY CP VN TI & TM N
Gim c
(K, r h tn)
Nguyn Hong Anh
Trn Phi Hng
HA N
Mu s: 01GTKT-3LL
GI TR GIA TNG
GV/2011N
Lin 2: Giao cho khch hng
0069195
Ngy 25 thng 10 nm 2011
n v bn hng: CNG TY TNHH THN TM
a ch:119 Cng ha, P.12, Qun Tn Bnh, Tp HCM
S Ti khon:4122003574 ti Ngn hng NN&PTTNT Tp. HCM
in thoi:
MS: 03022592874
H tn ngi mua hng:
Tn n v: CNG TY CP VN TI&PTNT Chi nhnh Nng
a ch: 37/1 in Bin Ph, Tp Nng
S Ti khon:41110112467 ti Ngn hng NN&PTTNT Chi nhnh Nng
Hnh thc thanh ton: C/K
MS: 0400452106
STT
Tn hng ha, dch v
Xe t ti qua s dng,
hiu
n v
tnh
S
lng
C
Chic
1
01
n gi
2
459,047,619
Thnh tin
3
459,047,619
Huyndai do Hn Quc sn
xut t nm 1997, s
khung:
KMJRJ18ZPVC9011592
SM: D6AVW021757
Thu sut GTGT:
Cng tin hng:

5% Tin thu GTGT:
Tng cng tin thanh ton:
459,047,619
22,952,381
482,000,000
S tin bng ch: (Bn triu tm mi hai triu ng chn).....................................................
.
Ngi mua hng
(K , ghi r h tn)
K ton trng
(K , ghi r h tn)
Th trng n v
(K, ng du ghi r h tn)
n v : CNG TY CP VN TI & THNG MI NNG

a ch : 37/1 IN BIN PH - NNG
SVTH : Trn Khng Duy
Trang - 23 -
Chuyn tt nghip
BIN BN GIAO NHN TI SN C NH

S : 05/05
N TK 211 459,047,619
N TK 133 22,952,381
C TK 112 482,000,000
Cn c hp ng kinh t s 25/2011/HKT ngy 24 thng 10 nm 2011 k kt
gia hai bn :
Hm nay gm :
Bn giao (bn A) : Cng ty TNHH Thin Tm
ng : Nguyn Hong Anh Chc v : Gim c
ng : Trn Minh c Chc v : K ton trng
Bn nhn (bn B) : Cng ty CP vn ti & thng mi Nng
ng : Trn Phi Hng Chc v : Gim c
ng : Trn Thnh Tn Chc v : K ton trng
B : Nguyn Th Hng L Chc v : Trng phng t chc
Xc nhn bn A giao cho bn B mt phng tin vn ti sau :
Hao mn
TSC
Tnh nguyn gi TSC

S
th
t
A
1
Tn,
k
m
hiu.
quy
cch
S
hiu
Huyn
t
ti
dai
Cng
Nm
a
vo
s
dng
Cng
sut
Hn
Quc
2004
11/
2011
Nc
sn
xut
Nm
sn
xut
Chi ph
chy th
459,047,61
9
4,526,00
0
1,245,00
0
464,818,61
9
15%
459,047,61
9
4,526,00
0
1,245,00
0
464,818,61
9
hao
mn
Chi ph
vn
chuyn
Gi
mua
9T
T
l
kh
u
hao
Nguyn gi
TSC
DNG C, PH TNG KM THEO

S TT
A
Tn quy cch dng c, ph

tng
B
n v tnh
S lng
Gi tr
CNG
i din bn giao
Nguyn Hong Anh
i din bn nhn
(K,ng du ghi r h tn)
Trn Phi Hng
n v: CNG TY CP VN TI & THNG MI NNG

SVTH : Trn Khng Duy
Trang - 24 -
Chuyn tt nghip
a ch: 37/1 in Bin Ph- Nng.
TH TI SN C NH
S: 30
K ton trng
(K, ghi r h tn)
Trn Thnh Tn
Cn c vo Bin bn giao nhn s 05 ngy 28 thng 10 nm 2011
Tn, k m hiu, quy cch TSC: t
S hiu TSC: T8.5
Nc sn xut: Hn Quc
Nm sn xut: 2004
B phn qun l, s dng: Phng t chc
Nm a vo s dng: 2011
Cng sut thit k: 8,5 tn
nh ch s dng TSC ngy thng nm l do nh ch.
n v tnh: ng Vit Nam
Nguyn ga TSC
S hiu
chng t
Ngy,thng,nm
69195
25/01
Din gii
Gi tr hao mn TSC
Gi tr
Cng
Nm
hao
dn
mn
2
3
4
Nguyn gi
C
Mua
TSC
1
464,818,61
9
Cng
464,818,61
9
11/2011

S TT
A
Tn quy cch dng c, ph tng

B
n v tnh
C
S lng
1
Gi tr
2
CNG
Chi ph chy th pht sinh khi a TSC vo s dng vi s tin l 1,245,000 ng.
Cng ty thanh ton cho khch hng bng tin mt.
Chi ph vn chuyn pht sinh khi a TSC vo s dng vi s tin l 4,526,000
ng. Cng ty thanh ton cho khch hng bng tin mt.
Cui thng k ton tin hnh ln chng t ghi s nh sau:
SVTH : Trn Khng Duy
Trang - 25 -
Chuyn tt nghip

CHNG T GHI S
S: 11
n v tnh: ng Vit Nam
Trch yu
Mua ti sn c nh
S hiu ti khon
N
C
211
112
Cng
Km theo 01 chng t gc
Ngi lp biu
(K, r h tn)
S tin
N
504,952,380
C
504,952,380
504,952,380
504,952,380
K ton trng
(K, r h tn)
Trn Ton
Trn Thnh Tn

CHNG T GHI S
S: 12
n v tnh: ng Vit Nam
Trch yu
Chi tin vn chuyn
Chi tin chy th
S hiu ti khon
N
C
211
211
111
Cng
Ngi lp biu
( K, r h tn)
Trn Ton
S tin
N
4,526,000
1,245,000
5,771,000
C
2.450,000
5,771,000
5,771,000
K ton trng
(K, r h tn)
Trn Thnh Tn
* K ton gim TSC :

Trong qu trnh s dng TSC s dn n mt s TSC b c, hao mn, lc
hu khng ph hp vi sn xut ca Cng ty nn d c loi b.
Mt s ti sn ca Cng ty thi gian s dng vn cn di nhng thc s khng
c ch cho sn xut, nu tip tc s dng ch gy lng ph vn, trong khi Cng ty th
SVTH : Trn Khng Duy
Trang - 26 -
Chuyn tt nghip
rt cn vn cho vic ci tin, mua sm my mi nhm nng cao hiu qu s dng

TSC. Trong trng hp ny nhng bn v thanh l l phng n tt nht Cng
ty thu hi vn nhanh.
Trong thng 11/2011 ti cng ty pht sinh vic thanh l my vi tnh bn
dng phng t chc hnh chnh h hng khng th sa cha c.
Phng T chc hnh chnh bo cho ban lnh o Cng ty v Ban gim c
Cng ty quyt nh thanh l ti sn c nh .
+ Chng t hch ton ti sn c nh :
- Quyt nh
- Bin bn thanh l, nhng bn ti sn c nh
- Th ti sn c nh
- Ho n gi tr gia tng
B GTVT
CTY CP VN TI & TM N
c lp- T do- Hnh phc
(S: 10/Q/G-Cty)
QUYT NH
Cn c vo tnh trng thc t ca ti sn c nh ca Phng t chc- Hnh chnh.
QUYT NH
iu I: Thanh l ti sn c nh Phng T chc- Hnh Chnh do h hng trong
thi gian qua. Vic tin hnh sa cha v thay th thit b cn tn km hn vic thay
mi.
iu II: Tin hnh thanh l ti sn c nh trong thng ny v phi thay tin ngay
trong thi gian ti.
iu III: Cc phng c lin quan c trch nhim thi hnh quyt nh ny.
nng, ngy 10 thng 11 nm 2011
GIM C
( k, ng du)
Trn Phi Hng
SVTH : Trn Khng Duy
Trang - 27 -
Chuyn tt nghip

BIN BN THANH L TI SN C NH
S: 04
Cn c Quyt nh s 22/Q-Cty ngy 10 thng 11 nm 2011 ca Gim c
Cng ty v vic thanh l ti sn c nh;
I. BAN THANH L TSC
- ng: Trn Phi Hng Chc v: Gim c lm Trng ban.
- ng: Trn Thnh Tn Chc v: K ton trng lm y vin.
- B: Nguyn Th Hng L Chc v: TP TC lm y vin.
II. TIN HNH THANH L TSC
- Tn, m hiu, quy cch TSC: My vi tnh
- Nc sn xut: Vit Nam
- Nm sn xut: 2005
- Nguyn gi TSC: 11,500,000 ng
- Gi tr hao mn ly k: 8,400,000 ng
- Gi tr cn li ca TSC: 3,100,000 ng
III. KT LUN CA BAN THANH L TSC
TSC khu hao gn ht, do h hng khng th sa cha c.
Trng ban
( k)
Trn Phi Hng
IV. KT QU THANH L TSC
- Chi ph trong qu trnh thanh l TSC: 500,000 ng (Nm trm ngn ng
chn)
- Gi tr thu hi ca vic thanh l TSC: 2,695,000 ng (Hai triu su trm chn
mi lm ngn ng chn)
K ton trng
Th trng n v
( k)
( k)
Trn Thnh Tn
SVTH : Trn Khng Duy
Trn Phi Hng
Trang - 28 -
Chuyn tt nghip


S : 10/11
N TK 811 3,100,000
N TK 214 8,400,000
C TK 112 11,500,000
Cn c Quyt nh s 22/Q cng ty ngy 10 thng 11 nm 2011
Hm nay gm :
Bn giao (bn A) : Cng ty CP vn ti & thng mi Nng
ng : Trn Phi Hng Chc v : Gim c
ng : Trn Thnh Tn Chc v : K ton trng
B : Nguyn Th Hng L Chc v : Trng phng t chc
Bn nhn (bn B) : Cng ty TNHH dc phm DAVIPHARM
ng : V Vn Tin Chc v : Gim c
ng : Dng c Hng Chc v : K ton trng
Xc nhn bn A giao cho bn B mt my tnh sau :
Tn,
k
hiu,
quy
cch
S
th
t
A
S
hiu
Nc
sn
xut
B
C
D
My
Vit
vi
VTK
Nam
tnh
C
ng
S TT
A
Nm
sn
xut
Nm
a
vo
s
dng
1
2004
Cng
sut
Gi
mua
2005
Hao mn
TSC
Tnh nguyn gi TSC
4
11,500,000
Chi
ph
vn
chuy
n
5
Chi
ph
chy
th
6
0
Nguyn gi
TSC
T l
khu
hao
11,500,000

B
S hao
mn
8,400,000
n v tnh
C
S lng
1
Gi tr
2
CNG
I DIN BN GIAO
Trn Phi Hng
SVTH : Trn Khng Duy
I DIN BN NHN
(K, ng du, ghi r h tn)
V Vn Tin
Trang - 29 -
Chuyn tt nghip

TH TI SN C NH
S : 31
K ton trng
(K, ghi r h tn)
Trn Thnh Tn
Cn c vo Bin bn giao nhn s 10 ngy 14 thng 11 nm 2011
Tn, k m hiu, quy cch TSC : My VT
S hiu TSC : VTK
Nc sn xut : Vit Nam
Nm sn xut : 2004
B phn qun l, s dng : Phng TC HC
Nm a vo s dng : 2005
Cng sut thit k :
nh ch s dng TSC ngy 10 thng 11 nm 2011 l do nh ch : Tin hnh
thanh l TSC v h hng.
S hiu
chng
t
A
05
S TT
A
Nguyn ga TSC
Din
Ngy,thng,nm
Nguyn gi
gii
B
C
1
My
15/01/05
11,500,000
vi tnh

B
Nm
2
Gi tr hao mn TSC
Gi tr hao
Cng dn
mn
3
4
2010
n v tnh
C
8,400,000
8,400,000
S lng
1
Gi tr
2
CNG

CHNG T GHI S
S : 19
n v tnh : ng Vit Nam.
Trch yu
Khu hao TSC
Chi ph khc
Nguyn gi TSC
Cng
Ngi lp biu
(K, r h tn)
Trn Ton
SVTH : Trn Khng Duy
S hiu ti khon
N
C
214
811
211
S tin
N
8,400,000
3,100,000
11,500,000
11,500,000
11,500,000
K ton trng
(K, r h tn)
Trn Thnh Tn
Trang - 30 -
Chuyn tt nghip
Vic thanh l TSC ca Cng ty bn vi gi thanh ton l 2,695,000 ng (trong

gi cha thu l 2,450,000 ng, thu GTGT 245,000 ng). Khch hng thanh
ton bng tin mt.
Chi ph pht sinh khi thanh l TSC l 500,000 ng Cng ty thanh ton bng
tin mt.
Cui thng k ton tin hnh lp chng t ghi s.
n v: Cng ty CP Vn Ti & Thng Mi Nng
a ch: 37/1 in Bin Ph - Nng.
CHNG T GHI S
S: 21
n v tnh: ng Vit Nam
Trch yu
Thu nhp khc
Thu GTGT u ra
S hiu ti khon
N
C
111
711
3331
S tin
N
2,695,000
C
2,450,000
245,000
Cng
2,695,000
Ngi lp biu
(K, r h tn)
2,695,000
K ton trng
(K, r h tn)
Trn Nam
Trn Thnh Tn
n v: Cng ty CP Vn Ti & Thng Mi Nng

CHNG T GHI S
Trch yu
Chi ph khc
S: 22
n v tnh: ng Vit Nam
S hiu ti khon
S tin
N
C
N
811
500,000
111
Cng
Ngi lp biu
(K, r h tn)
Trn Nam
SVTH : Trn Khng Duy
500,000
C
500,000
500,000
K ton trng
(K, r h tn)
Trn Thnh Tn
Trang - 31 -
Chuyn tt nghip
Cng ty tin hnh nhng bn mt chic xe ti nh dng giao hng ca hng

tin hnh mua sm xe mi c trng ti ln hn
B GTVT
CNG HA X HT CH NGHA VIT NAM
CTY CP VN TI & TM N
c lp- T do- Hnh phc
(TRACIMEXCO DA NANG)
(S : 24/Q/G-Cty)
QUYT NH
Cn c vo tnh hnh thc t phng tin vn ti ti ca hng ca Cng ty;
QUYT NH
iu I: Nay tin hnh nhng bn TSC ang phc v ti ca hng ca Cng ty.
iu II: Giao cho phng K hoch- Th trng tm kim i tc tin hnh
thanh l TSC ni trn.
iu III: Cc Phng c lin quan c trch nhim thi hnh quyt nh ny.
GIM C
( k, ng du)
Trn Phi Hng
n v: CNG TY C PHN VN TI & THNG MI NNG
BIN BN THANH L TI SN C NH
S: 04
Cn c quyt nh s 22/Q-Cty ngy 10 thng 11 nm 2011 ca Gim c Cng
ty v vic thanh l TSC;
I. BAN THANH L TSC
- ng: Trn Phi Hng Chc v: Gim c lm trng ban.
- ng: Trn Thnh Tn Chc v: K ton trng lm y vin.
- B: Nguyn Th Hng L Chc v: TP TC HC lm y vin.
II. TIN HNH THANH L TSC
- Tn, m hiu, quy cch TSC: Xe ti nh.
Nc sn xut: Vit Nam.
- Nm sn xut: 2004
- Nguyn gi TSC: 145,000,000 ng
- Gi tr hao mn ly k: 85,800,000 ng
- Gi tr cn li ca TSC: 59,200,000 ng
III. KT LUN CA BAN THANH L TSC
TSC nh khng th p ng c nhu cu vn chuyn khi lng vn chuyn
hng ha ca ca hng.
Trng ban
( k)
Trn Phi Hng
SVTH : Trn Khng Duy
Trang - 32 -
Chuyn tt nghip
IV. KT QU THANH L TSC

Chi ph trong qu trnh thanh l TSC: 2,680,000 ng (Hai triu su trm tm
mi ngn ng chn).
Gi tr thu hi ca vic thanh l TSC: 79,860,000 ng (By mi chin triu
tm trm su mi ngn ng chn)
K ton trng
Th trng n v
(K, r h tn)
(K, r h tn)
Trn Thnh Tn
Trn Phi Hng
n v: CNG TY C PHN VN TI & THNG MI NNG


S: 11/11
N TK 811 59,200,000
N TK 214 85,800,000
C TK 211 145,000,000
Cn c quyt nh s 24/Q-Cty ngy 25 thng 11 nm 2011;
Hm nay gm:
Bn giao (Bn A): CNG TY CP VN TI & THNG MI NNG
ng: Trn Phi Hng Chc v: Gim c.
ng: Trn Thnh Tn Chc v: K ton trng.
B: Nguyn Th Hng L Chc v: trng phng TC- HC
Bn nhn (Bn B): CNG TY TNHH THUN THNH.
ng: Trn Quang Thun Chc v: Gim c.
ng ng c Dng Chc v: K ton trng.
Xc nhn Bn A giao cho Bn B mt phng tin vn ti sau:
S
th
t
A
Tn, k
hiu,
quy
cch
S
hiu
B
Xe ti
nh
C
D
1
T50 Vit
2003
0
Nam
Cng
Nc
sn
xut
Nm
sn
xut
Nm
a
vo
s
dng
Cng
sut
2
2006
x
Hao mn
TSC
Tnh nguyn gi TSC
3
500
kg
Chi
ph
vn
chuy
n
5
Gi
mua
4
140,000
3,200
Chi ph
chy
th
Nguyn
gi
TSC
T l
khu
hao
6
1,800
S
hao
mn
9
145,000
85,800
x

S TT
A
Tn quy cch dng c, ph

tng
B
SVTH : Trn Khng Duy
n v tnh
S lng
Gi tr
Trang - 33 -
Chuyn tt nghip

CNG
I DIN BN GIAO
Trn Phi Hng
I DIN BN NHN
(K, ng du, ghi r h tn)
Trn Quang Thun
Cui thng k ton lp chng t ghi s.

n v: Cng ty C Phn Vn Ti & Thng Mi Nng
CHNG T GHI S
S: 23
n v tnh: ng Vit Nam
Trch yu
Khu hao TSC
Gi tr cn li
Nguyn gi TSC
Cng
Ngi lp biu
(K, r h tn)
Trn Nam
S hiu ti khon
N
C
214
811
211
S tin
N
85,800,000
59,200,000
145,000,000
C
145,000,000
145,000,000
K ton trng
(K, r h tn)
Trn Thanh Tn
Vic thanh l TSC ca Cng ty bn vi gi thanh ton l 79,860,000 ng.

(Trong , gi cha thu l 72,600,000 ng, thu GTGT 7,260,000 ng). Khch
hng thanh ton bng tin mt.
Chi ph pht sinh khi thanh l TSC l 2,680,000 ng, Cng ty thanh ton
bng tin mt.
SVTH : Trn Khng Duy
Trang - 34 -
Chuyn tt nghip

S CHI TIT TSC

Qu IV Nm 2011
n v tnh: ng Vit Nam
Chng t
TT
SH
Tn TSC
NT
69195 28/10
05
14/11
20
28/11
Xe t ti
Huyndai
My vi
tnh
Xe ti nh

Ngi lp biu
(K, r h tn)
Trn Ton
Nc
SX
Ni s
dng
Nguyn gi
Hn
B phn
464,818,619
Quc i xe
Vit
Phng
11,500,000
Nam
TC
Vit
B
145,000,000
Nam
phn BH
S KH
7,746,977
862,500
9,600,000
Ngun
hnh
thnh
Vay
Ngn
Sch
Ngn
sch
K ton trng
(K, r h tn)
Trn Thnh Tn
Sau k ton tng hp s liu lp bng tng hp tng gim TSC ca cng
ty. Bng tng hp ny dng kim tra i chiu vi s ci TK 211. Sau k ton
cn c vo s trn vo bng sau:
SVTH : Trn Khng Duy
Trang - 35 -
Chuyn tt nghip

BNG TNG HP TNG GIM TSC

Qu IV Nm 2011
n v tnh: ng Vit Nam
STT
A
I
1
II
III
B
I
1
2
II
III
Tn TSC
Phn theo ngun hnh thnh

Ngn sch B sung
Vay
Nguyn gi
TSC tng trong l

Do u t mua sm
Xe t ti Huyndai
Do iu ng Cng ty
Do iu chnh nguyn gi
TSC gim trong k
Do thanh l nhng bn
My vi tnh
Xe ti nh
Do iu ng Cng ty
Do iu chnh nguyn gi
464,818,619
11,500,000
14,000,000
11,500,000
14,000,000

Ngi lp biu
(K, r h tn)
Trn Ton
Cui thng k ton tin hnh lp chng t ghi s.
464,818,619
K ton trng
(K, r h tn)
Trn Thnh Tn
n v: Cng ty C Phn Vn Ti & Thng Mi Nng.

CHNG T GHI S
S: 24
n v tnh: ng Vit Nam
Trch yu
Thu nhp khc
Thu GTGT u ra
Cng
Km theo 01chng t gc
Ngi lp biu
(K, r h tn)
Trn Ton
SVTH : Trn Khng Duy
S hiu ti khon
N
C
111
711
3331
S tin
N
79,860,000
C
72,600,000
7,260,000
79,860,000
79,860,000
K ton trng
(K, r h tn)
Trn Thnh Tn
Trang - 36 -
Chuyn tt nghip

CHNG T GHI S
S: 25
n v tnh: ng Vit Nam
S hiu ti khon
S tin
Trch yu
N
C
N
C
Chi ph khc
811
500,000
111
500,000
Cng
Ngi lp biu
(K, r h tn)
Trn Ton
500,000
500,000
K ton trng
(K, r h tn)
Trn Thnh Tn

S NG K CHNG T S
n v tnh: ng Vit Nam
Chng t ghi s
Chng t ghi s
S tin
S tin
(ng)
S hiu
Ngy thng
S hiu
Ngy thng (ng)
11
31/10
504,952,380
12
31/10
5,771,000
19
15/11
11,500,000
23
30/11
145,000,000
Cng thng
667,223,380
Cng thng
Cng ly k t u t
Cng ly k t u
qu
t qu
Ngi lp biu
K ton trng
(K, r h tn)
(K, r h tn)
Trn Ton
Trn Thnh Tn
Cui qu IV k ton tin hnh ln s ci ca cc ti khon.
SVTH : Trn Khng Duy
Trang - 37 -
Chuyn tt nghip

S CI
Qu IV/2011
Tn ti khon: TSC hu hnh
n v tnh: ng Vit Nam
Ngy
Thng
Ghi s
Chng t ghi s
S
Ngy
Trch yu
S hiu
TK
i ng
S d u k
31/1
0
31/1
0
30/1
1
30/1
1
1
1
12
1
9
23
S pht sinh
N
3,267,000,000
31/10
Mua TSC
112
504,952,380
31/10
Chi ph vn chuyn
111
5,771,000
15/11
Thanh l TSC
811
3,100,000
Khu hao TSC
214
8,400,000
Nhng bn TSC
811
59,200,000
Khu hao TSC
214
85,800,000
30/11
Cng pht sinh
510,723,380
S d cui qu
3,621,223,380

Ngi ghi s
(K, ghi r h tn)
Trn Ton
K ton trng
(K, ghi r h tn)
Trn Thnh Tn
156,500,000
Gim c
(K, ghi r h tn)
Trn Phi Hng
3. K ton khu hao TSC :

Phng php tnh khu hao ti sn c nh hin ang p dng
ti cng ty l phng php khu hao theo ng thng
C mi qu k ton tin hnh lp bng tnh v trch hao ti sn c nh. Vic
tnh v trch khu hao ti sn c nh. Vic tnh v trch khu hao ti sn c nh
c phn nh mt cch chnh xc.
Trong qu III nm 2011 k ton tin hnh tnh v phn b khu hao ti sn c
nh ti Cng ty nh sau:
SVTH : Trn Khng Duy
Trang - 38 -
Chuyn tt nghip

a ch : 37/1 in Bin Ph - Nng
BNG TNH V PHN B KHU KHAO

QU III/201
S
TT
1
I
II
1
III
1
2
IV
1
2
Ch tiu
2
S KH trch
qu trc
S KH tng
trong qu trc
T l
KH
(%)
hoc
thi
gian s
dng
3
Xe ti ln
S KH gim
trong qu ny
My vi tnh
Xe ti nh
S KH phi
trch trong qu
ny
Phng tin
vn ti, thit b
Nh ca, vt
kin trc
NSD
Ton DN
Nguyn gi
TSC
4
3,267,000,000
S khu
hao
5
348,156,34
9
TK154
Chi ph
SXKD DD
6
TK6421
Chi ph
bn
hng
7
TK6422
Chi ph
QLDN
8
464,818,619
7,746,977
464,818,619
7,746,977
156,500,000
10,462,500
11,500,000
145,000,000
862,500
9,600,000
3,575,318,619
345,440,82
6
252,133,326
55,747,500
37,560,000
2,548,318,619
284,570,82
6
252,133,326
17,807,500
14,630,000
1,027,000,000
60,870,000
37,940,00
0
22,930,000

Ngi lp biu
K ton trng
(K, r h tn)
(K, r h tn)
Gim c
(K, r h tn)
Trn Ton
Trn Phi Hng
Trn Thnh Tn
K ton tin hnh lp chng t ghi s.
SVTH : Trn Khng Duy
Trang - 39 -
Chuyn tt nghip

CHNG T GHI S
S : 35
S hiu ti
khon
N
C
Trch yu
Chi ph sn xut, kinh doanh
d dang
Chi ph bn hng
Chi ph QLDN
S tin
N
154
252,133,326
6421
6422
55,747,500
37,560,000
214
Cng
345,440,826
345,440,826
345,440,826
Ngi lp biu
K ton trng
(K, r h tn)
(K, r h tn)
Trn Ton
Trn Thnh Tn
T s liu ca chng t ghi s k ton vo s ng k chng t ghi s.
S NG K CHNG T GHI S
Qy IV Nm 2011
Chng t ghi s
S
Ngy thng
hiu
...
S tin(ng)
15/10
8,400,000
13
30/11
85,800,000
30/11
345,440,826
Cng ly k t u qu
S
tin(ng)
19
Cng thng
Chng t ghi s
S
Ngy thng
hiu
439,640,826
Cng thng
Cng ly k t u qu

Ngi ghi s
K ton trng
Gim c
(K, r h tn)
(K, r h tn)
(K, h tn, ng du)
Trn Ton
Trn Thnh Tn
Trn Phi Hng
Cui qu k ton cn c vo cc Chng t ghi s tin hnh ln s ci TK 214.
SVTH : Trn Khng Duy
Trang - 40 -
Chuyn tt nghip

S CI
Qu IV/2011
Chng t
ghi s
Ngy
Thng
Ghi s
S
hiu
Din gii
Ngy
TK
i ng
S pht sinh
N
S d u thng
..
30/11
19 15/11
Thanh l TSC
211
8,400,000
30/11
23 30/11
Thanh l TSC
211
85,800,00
0
30/11
35 30/11
Chi ph SXKD
DD
154
252,133,326
Chi ph bn hng
6421
55,747,500
Chi ph QLDN
6422
37,560,000
..
Cng pht sinh

S d cui k

Ngi ghi s
K ton trng
(K, r h tn)
(K, r h tn)
Trn Ton
Trn Thnh Tn
SVTH : Trn Khng Duy
94,200,00
0
345,440,826
1,701,240,826
Gim c
(K, h tn, ng du)
Trn Phi Hng
Trang - 41 -
Chuyn tt nghip
4. Hch ton sa cha TSC :

BIN BN GIAO NHN TSC SA CHA LN HON THNH

S
Cn c vo quyt nh s 57 TC HC ngy 16 thng 11 nm 2011 ca Gim c
Cng ty CP vn ti & thng mi Nng.
Chng ti gm :
+ ng (b) : Trn Vn Hi i din : Phng k thut n v sa cha
+ ng (b) : Nguyn c Long i din : Trng ban kim sot n v c
TSC
kim nhn vic sa cha TSC nh sau :
+ Tn, k m hiu, quy cch ( cp hng ) TSC : my khoang p CZ22A Trung
Quc.
+ S hiu TSC : 05 S th TSC : s 016
+ B phn qun l, s dng : Phng t chc
+ Thi gian sa cha t ngy 09 thng 11 nm 2011 n ngy 16 thng 11 nm
2011
Cc b phn sa cha gm c :
Ni dung
Tn b phn
(mc )
Kt qu
Gi d ton Chi ph thc t
sa cha
cng vic sa
kim tra
cha
A
B
1
2
3
B truyn ng
14,000,000
14,450,000
Tt
Cng
14,000,000
14,450,000
Kt lun : Sa cha hon thnh, my vn hnh chy th 3 gi m bo k
thut.
K ton trng
n v nhn
n v giao
(K, h tn)
(K, h tn)
(K, h tn)
Trong thng 11 nm 2011 b phn qun l i xe lp t trnh ln lnh o
Cng ty v vic sa cha xe ti
43H 4755 b h.
Cng ty ng v tin hnh thu th bn ngoi tin hnh sa cha TSC ni
trn.
Qua qu trnh sa cha TSC chi ph sa cha c tp hp vi s tin l :
2,750,000 ng (trong thu GTGT 250,000 ng). Cng ty thanh ton bng
tin mt.
Cui thng k ton tin hnh lp chng t ghi s
SVTH : Trn Khng Duy
Trang - 42 -
Chuyn tt nghip

CHNG T GHI S
S : 38
Trch yu
Chi ph sn xut chung
Thu GTGT
S
hiu
ti
khon
N
C
6422
133
111
Cng
S tin
N
2,500,000
250,000
C
2,750,000
2,750,000
2,750,000
Ngi lp biu
K ton trng
(K, r h tn)
(K, r h tn)
Trn Ton
Trn Thnh Tn
Sau , k ton tin hnh vo s ng k chng t ghi s v vo s ci TK 6422
S CI
Qu IV/2011
Ngy
Thng
Ghi s
Chng t ghi
s
S
S hiu
Din gii
Ngy
TK
S pht sinh
N
i ng
30/11
35
30/11
Khu hao TSC
214
37,560,000
30/11
38
30/10
Sa cha TSC
111
2,500,000
Cng pht sinh

Ngi ghi s
(K, r h tn)
Trn Ton
SVTH : Trn Khng Duy
K ton trng
(K, r h tn)
Trn Thnh Tn
xxx
xxx
Gim c
(K, h tn, ng du)
Trn Phi Hng
Trang - 43 -
Chuyn tt nghip
PHN III : Hon thin k ton TSC v nng cao hiu qu s dng
TSC ti cng ty c phn vn ti v thng mi Nng
I.Phn tch tnh hnh s dng TSC ti cng ty :
Qua thi gian thc tp ti Cng ty c phn vn ti & thng mi Nng vi
nhng kin thc hc trng v s hng dn gip nhit tnh ca cc ch
phng Ti chnh k ton ca Cng ty cng s hng dn tn tnh ca C Nguyn Th
Hn Giang em xin a ra mt s kin, xut sau :
1.Nhng u im ni bt trong cng tc k ton ti cng ty :
1.1. V cng tc k ton ni chung :
+ T chc b my qun l : C cu t chc b my qun l ph hp vi quy m
hot ng ca Cng ty. Cc phng ban c quy nh r chc nng v nhim v
phc v kp thi cc yu cu qun l nng cao hiu qu vic phc v kinh doanh ca
Cng ty.
+ B my k ton : B my k ton t chc theo m hnh tp trung ph hp vi
thc t ca Cng ty. B my k ton c thit k nhm hon thin chc nng kim
tra gim st y v cht ch cc nghip v kinh t pht sinh ti Cng ty. B my
k ton th hin r trong vic tham mu cho cc nh qun l trong vic to ra cc
quyt nh kinh t. Vi m hnh t chc ny nng lc ca k ton vin c khai
thc mt cch hiu qu.
+ H thng chng t s sch : H thng chng t ti Cng ty c lu tr theo
ng ch m bo trong vic truy cp v tm kim thng tin. Hng thng hng qu
cc chng t gc c tp hp theo tng nhm, tng chng loi khc nhau. Chng
t ca 5 nm ti chnh c lu tr trong cc ngn ti liu lun sn sang cho cc
cuc thanh tra, kim tra, kim ton ti chnh.
1.2. V cng tc hch ton k ton v cng tc qun l TSC :
+ Ch chnh sch phng thc hch ton : Lun chp hnh cc chnh sch, ch
k ton ti chnh ca Nh nc cc chnh sch v thu, gi ph hp. T chc k
ton y , hp thc cc nghip v kinh t pht sinh, nh k ton gp phn bo
v ti sn ca Cng ty, m bo lc lng sn xut v lu thng t hiu qu cao.
Vi quy m, c im, quy trnh cng ngh ca Cng ty, trnh nng lc ca
i ng nhn vin k ton Cng ty la chn hnh thc chng t ghi s l rt hp l
thi im hin nay, tin li cho vic p dng k ton my.
+ Hch ton TSC :
Vic hoch ton chi tit TSC tai theo hnh thc t ri t vic kt xut thng tin
t my tnh. Da trn c s nhng ch k ton, cng ty c nhiu loi chng t
ph hp, to iu kin cho cng tc Cng ty c thc hin trn my tnh. Cng ty
thc hin lp h thng S chi tit TSC qun l.
+ Cng tc kim k ti sn c nh:
Ti sn c nh c Cng ty kim k, nh gi vo thi im cui nm. Vic ny
gip cho Cng ty kim sot c tnh hnh gi tr v hin trng ca TSC ang c
s dng ti Cng ty. Cn c kt qu kim k hng nm, Cng ty c nhng bieebj
php gii quyt kp thi. Ngoi ra vic kim k gip cho cc nh qun l nh ra
c phng hng u t vo TSC cng nh vic ra nhng bin php thch
hp nhm nng cao hiu qu s dng TSC.
SVTH : Trn Khng Duy
Trang - 44 -
Chuyn tt nghip
Ngoi ra nhng u im nu trn Cong ty cn c nhng tn ti thiu st trong

cng yacs qun l v hoch ton ti sn c nh.
2. Nhng im tn ti v cng tc k ton ti cng ty C phn Vn ti &
Thng mi Nng:
- Cng ty s dng phng php tnh khu hao theo ng thng tnh khu hao.
y l phng php n gin d tnh ton. Nhng khu hao theo cch ny s lm
chm thi gian thu hi vn khin TSC kh trnh khi hao mn v hnh. Hn na
nng lc sn xut ca TSC vo mi thi im li khc nhau, lc TSC cn mi
nng lc sn xut ln, to ra nhiu sn phm, khi TSC c lc hu, nng lc sn xut
km, to ra t sn phm nu s dng sn phm khu hao nh hin nay l cha hp l
do mc trch khu hao lc TSC cn mi bng mc trch khu hao TSC lc c nt
lc hu.
- Vic thanh l TSC cn din ra chm chp bi h thng th tc cn rm r.
Mi khi thanh l hay nhng bn th Cng ty phi lp phiu xc nh tnh trng kinh
t v tnh trng k thut cho TSC. Lp t trnh thanh l cho Gim c v ch khi
no c quyt nh cho php Cng ty mi c thanh l. V vy thng mt thi gian
cho cng vic nay v lm nh hng n vic qun l v nng cao s dng TSC ti
Cng ty.
- Cng ty cha quan tm ng mc n vai tr v nh hng ca TSC v hnh.
Trong giai on pht trin hin nay, TSC v hnh ng vai tr quan trng v chim
t trng ln trong tng ti sn.
- Cng ty cha tin hnh trch trc chi ph sa cha ln TSC. Khi nghip v s
cha TSC pht sinh, Cng ty tp hp trc tip qua ti khon chi pjis hoc qua TK
241 trong trng hp nng cp TSC v sau ghi tng nguyn gi TSC. Vic
khng trch trc chi ph sa cha ln c bit vi nhng TSC chi ph sa cha ln
s lm cho chi ph sn xut kinh doanh trong k Cng ty ln t ngt lm nh hng
n gi thnh sn xut v tiu th sn xut. V th thng tin do cng tc k ton cung
cp c th s gim bt chnh xc vn c.
II.S cnthit phi honthincng tc hch ton TSCti cng ty
Hin nay cng tc k ton ang dn c nng cao v hon thin hu ht

cc doanh nghip s d nh vy l do k ton l khoa hc v ngh thut, phn nh
v gim c lin tc, ton din, c h thng tt c cc loi ti sn, ngun vn,
cng nh cc hot ng kinh t trong cng ty. Hn na cc thng tin ca k
ton c vai tr rt quan trng i vi vic ra quyt nh ca ngi qun l v
t chc tt cng tc k ton s gp phn nng cao hiu qu kinh doanh ca cng
ty.
Ti Cng ty c phn du lch v thng mi ng Nam , cng tc hch ton
TSC khng ngng c hon thin thch nghi v p ng kp thi cc
yu c qun l. Song trong hch ton TSC vn cn tn ti 1 s nhng thiu
xt cn c b sung chnh l v hon thin hn na. C nh vy mi gip cho
cng ty qun l v s dng mt cch c hiu qu cc loi TSC.
III.Mt s kin ngh v gii php nhm hon thin hch ton
TSC, nng cao hiu qu s dng TSCti cng ty :
SVTH : Trn Khng Duy
Trang - 45 -
Chuyn tt nghip
Chnh vai tr quan trng ca thng tin k ton trong qun l, chnh nhng thnh
tu v hn ch m cng tc k ton TSC t c nh nu trn m vic hon
thin k ton TSC ti Cng ty C phn Vn ti & Thng mi Nng l thc s
cn thit. N nhm khc phc nhng tn ti, pht huy nhng mt thun li nhm
nng cao hn na hiu qu s dng ca TSC.
Em xin xut mt vi kin ng gp di y:
+ Cn hon thin cng tc k ton trong iu kin s dng my vi tnh. Cc phn
mm k ton hin nay l rt ph bin, hin i v d s dng. Cc phin bn c
cp nht thng xuyn theo h thng vn bn v ch k ton. Vic tnh ton trn
my thng qua cc phn mm s chun xc, t xy ra sai xt. Ngi s dng c th
lc thng tin theo nhiu chiu, nhiu iu kin s gip cho cng tc theo di TSC
v tnh trng s dng s thun tin hn, tit kim nhn cng v chi ph cho doanh
nghip.
Phng k ton c trang b mt h thng my tnh do vy cn c k hoch
chuyn sang ghi chp trn my l ch yu. iu to iu kin cho nhn vin k
ton gim bt khi lng cng vic, thng tin lu tr trn my cng rt an ton, gn
nh, phc v c lc cho vic kim tra, i chiu, nht l giai on quyt ton qu,
nm.
+ Cn tin hnh trch trc chi ph sa cha ln TSC. Vic sa cha TSC l
cn thit v quan trng nhm duy tr kh nng hot ng ca TSC v phn bt chi
ph vo gi thnh sn phm. i vi nhng nghip v sa cha m chi ph pht sinh
nhiu, Cng ty nn c k hoch sa cha, lp d ton chi ph v trch trc vo chi
ph sn xut, kinh doanh m bo nguyn tc ph hp trong k ton. Nguyn tc
ny i hi chi ph phi ph hp vi doanh thu c ghi nhn trnh trng hp chi
ph pht sinh mt cch t ngt. Cc khon chi ph ny thc s cha pht sinh nhng
c tnh trc v phn b vo chi ph sn xut kinh doanh, vic trch trc c k
hoch ny nhm m bo cho gi thnh v tng chi ph trong k c n nh.
Qua qu trnh lp k hoch sa cha TSC khng n thun l lp d ton chi
ph sa cha m l n lc tm kim bin php rt ngn thi gian sa cha vo nhng
thi im thch hp v tit kim, chi ph sa cha thp.
+ tng cng cng tc qun l TSC, th ngoi vic giao trch nhim v
quyn hn cho cc b phn, c nhn s dng TSC trong vic m bo an ton cho
TSC, trnh mt mt h hng, Cng ty cng c nhng gii php khc v trch nhim
nh: thng xng ng cho vic bo qun, s dng tt cho TSC. ng thi cng
quy nh nhng hnh pht c th ( cnh co, khin trch, pht tin ) khi c nhng
vi phm v bo qun s dng TSC.
+ T chc i ng nhn s hp l, nng cao tay ngh v c thc trch nhim:
Nhn s l yu t quan trng trong quyt nh hiu qu s dng TSC ni ring
v hiu qu kinh doanh ni chung. K ton theo di TSC phi c xut kp thi
thanh l, nhng bn TSC khng cn dung hoc khng m bo c cng vic.
iu ny khng ch nng cao hiu qu kinh doanh m cn trnh nhng
trng hp ng vn mt cch lng ph. Bn cnh vn tuyn dng lao
ng c tay ngh cao v b tr ph hp v trnh chuyn mn l iu cn t ra i
vi Cng ty. Khi cng vic sa TSC nh pht sinh th c th t khc phc c th
gim bt thi gian v chi ph sa cha. Ngoi ra phi c ch bi dng v ch
SVTH : Trn Khng Duy
Trang - 46 -
Chuyn tt nghip
lng thch hp c th kch thch cng nhn hng say trong cng vic nhm gp
phn a Cng ty vng bc i ln.
+ u t Cng ty cn c ngun vn ln, mt s ngun vn Cng ty vn cha
khai thc trit , l nhiu TSC ht hn s dng nhng vn c s dng,
mt s TSC thc s khng phc v cho sn xut, khng sinh li thm ch cn
tn cng qun l. Nhng TSC ny cn c ln k hoch thanh l, nhng bn kp
thi nhm thu hi vn u t vo my mc sn xut ng thi cng gim nh bt
khu qun l TSC ny.
+ Cng ty t tm hoc nh c quan ch qun tm, gii thiu i tc kinh doanh,
lin doanh, lin kt nhm u t ci thin tnh hnh TSC v sn xut ca Cng
ty. Tuy nhin trong nhng nm gn y vic cho thu v i thu ti sn c
nhng vn cn kh mi m v c nhiu kh khn. Cng ty nn mnh dn cho thu
TSC i vi nhng TSC tiu chun m Cng ty khng cn dng hoc cha
cn nhiu dng mang li thu nhp v trnh lng ph TSC nhn ri. ng thi
Cng ty cng nn i thu TSC m thy cn dng nhng khng vn mua
nhm u t kp thi cho sn xut thay th TSC c, lc hu.
nh k hoc cui nm trc khi quyt ton TSC Cng ty nn kim k xc
nh s lng ca TSC. Tuy nhin kim k c v cht lng v gi tr ton b
TSC l kh khn, song n c ngha rt ln gip ta nh gi c tnh hnh
tha thiu TSC cng nh thc trng ca n ti Cng ty, t gip cho vic hch
ton TSC c y cc trng hp pht sinh. Mt khc c k hoch sa
cha thay th vi TSC hng, x l cc trng hp thiu v c k hoch b sung
kp thi.
Hng thng, hng qu Cng ty phi nh gi kt qu s dng TSC kt hp vi
vic bo ton pht trin vn c nh trn c hai mt: Hin vt v gi tr.
+ Trong qu trnh s dng TSC, Cng ty phi qun l cht ch khng mt
mt, thc hin ng quy ch s dng, bo dng, sa cha, mua sm TSC nhm
duy tr, nng cao nng lc s dng ng thi ch ng thay th i mi TSC.
Vi tc pht trin v hin i ho ngy cng cao trn th gii hin nay to
ra s hao mn v hnh ca TSC tng i ln. TSC s nhanh chng b li thi,
lc hu do s xut hin ca nhiu TSC mi c chc nng, tc dng vit hn hoc r
hn. Thc t vic tnh khu hao ca Cng ty bng phng php ng thng
khng tnh hao mn cho TSC v hnh. Vic tnh hao mn rt quan trng v: nu
vic tnh khu hao khng chnh xc Cng ty s khng th thu hi c nhanh chng,
kp thi y s tin u t vo TSC khi n b lc hu. V vy cng ty nn iu
chnh phng php tnh khu hao sao cho hp l nhm mang li hiu qu cao nht.
SVTH : Trn Khng Duy
Trang - 47 -
Chuyn tt nghip
KT LUN
Trong nn kinh t th trng, ti a ho li nhun v ti thiu ho chi ph l hai
mc tiu hng u cn t c ca cc doanh nghip. Trong li nhun m bo
cho doanh nghip tn ti, li nhun l iu kin doanh nghip n nh v pht
trin. c c li nhun th doanh nghip phi tm nhiu bin php nng cao
hiu qu s dng TSC. Vic nng cao hiu qu s dng TSC s l cha kho m
ra chng ng pht trin bn vng cho Cng ty C phn Vn ti & Thng mi
Nng.
Vic t chc tt cng tc hch ton: Thng xuyn theo di, nm chc tnh
hnh tng, gim v c s lng v gi tr cng nh tnh hnh hao mn v khu
hao c ngha rt quan trng trong cng tc s dng hp l cng sut ca
TSC gp phn pht trin sn xut, thu hi vn nhanh ti sn xut, m rng
quy m, trang b thm v i mi TSC.
Vic hon thin k ton TSC nhm nng cao hiu qu s dng TSC l s tt
yu cho s pht trin ca cc doanh nghip nht l i vi cc n v vn ti l vn
sng cn.
Chc qu Cng ty ngy cng pht trin v khng nh v th ca mt doanh
nghip vn ti hng u Nng!
SVTH : Trn Khng Duy
Trang - 48 -
Chuyn tt nghip
MC LC
SVTH : Trn Khng Duy
Chuyn tt nghip

NHN XT CA N V THC TP
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
Nng, thng .. nm 20.
SVTH : Trn Khng Duy
Chuyn tt nghip
NHN XT CA GIO VIN HNG DN

.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
Nng, thng .. nm 20.
SVTH : Trn Khng Duy
Chuyn tt nghip
NHN XT CA GIO VIN PHN BIN

.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
.........................................................................................................................................
Nng, thng .. nm 20.
SVTH : Trn Khng Duy
Chuyn tt nghip
SVTH : Trn Khng Duy

Bai Hoan Chinh

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Bai Hoan Chinh

Uploaded by

Copyright:

Available Formats

Chuyn tt nghip

GVHD : Th.s Nguyn Th Hn Giang

Phn II : Thc trng t chc cng tc k ton ti sn c nh ti Cng ty C

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

PHN I : C S L LUN V K TON TI SN C NH

GVHD : Th.s Nguyn Th Hn Giang

qun l nh dng c o lng, my tnh, my iu ho.

GVHD : Th.s Nguyn Th Hn Giang

t chc hch ton TSC s dng ti khon k ton mt cch ph hp v khai

GVHD : Th.s Nguyn Th Hn Giang

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

* Hao mn ti sn c nh: l s gim dn gi tr s dng v gi tr ca ti sn c

GVHD : Th.s Nguyn Th Hn Giang

3.1.3. Ti sn c nh hu hnh t xy dng hoc t sn xut:

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

Nguyn gi TSC v hnh mua sm l gi mua thc t phi tr cng (+) cc

GVHD : Th.s Nguyn Th Hn Giang

+ Nu doanh nghip thu t tr tin thu mt ln cho c thi gian thu th c

GVHD : Th.s Nguyn Th Hn Giang

Mi TSC phi c phn loi, nh s v c th ring, c theo di chi tit theo

GVHD : Th.s Nguyn Th Hn Giang

- H s k thut: Theo di cc ch tiu k thut ca TSC, h s ny do

GVHD : Th.s Nguyn Th Hn Giang

+ TK 212 Ti sn c nh thu ti chnh: Ti khon ny dng phn nh

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

2.2. Phng php hch ton :

+ Hch ton gim TSC (thanh l, nhng bn ) :

3. Hch ton khu hao TSC :

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

Mc khu hao bnh qun

Mc khu hao bnh qun

4. Hch ton sa cha TSC :

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

Phn II : Thc trng t chc cng tc k ton TSC ti cng

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

(Ngun s liu do phng k ton cung cp, lm trn n hng nghn).

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

2.3: Nhim v ca Cng ty :

Phng kinh doanh

3.1.2: Chc nng v nhim v ca b my :

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

+ Ph gim c : Tham mu cho gim c, c trch nhim qun l hay t chc

3.2.2 : Nhim v v chc nng ca b my k ton :

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

S theo di chi tit ti

GVHD : Th.s Nguyn Th Hn Giang

Phng php tnh khu hao ti sn c nh hin ang p dng ti cng ty l

Nhn chung 2 nm gn y tnh hnh TSC ca cng ty khng c s thay i

GVHD : Th.s Nguyn Th Hn Giang

Trn Phi Hng

SVTH : Trn Khng Duy

GVHD : Th.s Nguyn Th Hn Giang

Thnh ph h ch Minh, Ngy 24 thng 10 nm 2011