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Li Ni u
Trong iu kin chuyn i nn kinh t nc ta t quan liu bao cp sang c ch
th trng c s iu tit v m ca nh nc th sn xut kinh doanh v ang ngy
cng pht trin khng ngng trong mi ngnh ngh, mi lnh vc.ng trc s cnh
tranh gay gt t trong v ngoi nc, lc ny sn phm vi cht lng l cha kho
thnh cng ca cc doanh nghip: y mnh sn xut, tng vng quay vn,em li
nhiu li nhun .T tch lu cho doanh nghip nhm nng cao i sng cho cn b
cng nhn vin trong doanh nghip. t c iu ny th i hi cng tc k ton
phi ng n, hp l nh phn cng ng ngi, ng vic, t chc lun chuyn chng
t ph hp vi hnh thc chn.
L mt hc sinh thuc chuyn ngnh k ton ca Trng cao ng kinh t
cng nghip h ni, c s hng dn tn tnh ca cc thy c gio v s gip
ca cc anh ch trong Trung tm chuyn giao cng ngh PTTH & Vin thng VTC.
Thi gian thc tp va qua gip em hc hi rt nhiu kinh nghim b ch,em hiu
rng t l thuyt trn sch v n thc t ca cuc sng l mt khong cch rt xa
vi,i hi em cn phi trau ri k nng ngh nghip,rn luyn v o c tr thnh
ngi c ch cho x hi.
Bi bo co ca em hon thnh gm 5 phn
Phn I: Trung tm Chuyn giao cng ngh PTTH& vin thng VTC
Phn II: Nghip v chuyn mn.
Phn III: Nhn xtv kin ngh.
Phn IV: Nhn xt v xc nhn ca n v thc tp.
Phn V: Nhn xt v xc nhn ca gio vin.
Lm bo co thc tp tt nghip vi mong mun nng cao s hiu bit v k nng
chuyn nghnh,cng c kin thc hc v vn dng vo thc tin. Tuy c nhiu c
gng nhng do iu kin thi gian c hn v trnh bn thn cn hn ch nn kh c
th trnh khi nhng sai st. V vy ,em rt mong nhn c s gp chn thnh ca
cc thy c, cc anh ch trong phng k tonTrung tm chuyn giao cng ngh
PTTH&vin thng VTC.
1
ng Th Thanh T - Lp HTH04.3
2
ng Th Thanh T - Lp HTH04.3
- 04.628.3398
- Fax: 04.628.3399
Email: ttcgcnPTTH@hn.vnn.vn
- Loi hnh kinh doanh: Doanh nghip nh nc.
- S ng k kinh doanh: 306481 theo Quyt nh s: 981/Q/TC-THCN
ca i truyn hnh Vit Nam k ngy 12/12/1996.
- Ngnh ngh, lnh vc kinh doanh: Kinh doanh my pht hnh, my pht
thanh c cgn sut t 200w n 20kv.
+ Sn xut, lp rp cc loi my pht hnh, pht n, pht kp.
+ Kinh doanh cc thit b pht hnh, pht thanh.
+ Kinh doanh cc thit b ph tr.
+ Cc dch v k thut.
1.2./ Qu trnh hnh thnh v pht trin:
L mt Trung tm thuc tng Cng ty truyn thng a phng tin c
thnh lp ngy 12/12/1996 nhng cng s pht trin ca nn kinh t, nm bt
c nn kinh t th trng. Trung tm c nhng bc ngot ng k i ln
theo s chuyn mnh ca t nc vi quy m t chc ngy cng rng ln.
Trung tm c quan h rng ln vi cc i truyn hnh khu vc v cc i
pht thanh truyn hnh ca cc tnh thnh ph nhm gip xy dng quy hoch
u t, thit b cng ngh. Hn na Trung tm cn quan h mt thit vi nhiu
hng, t chc Cng ty nc ngoi, c nhiu hng sn xut nc ngoi u quyn
3
ng Th Thanh T - Lp HTH04.3
4
ng Th Thanh T - Lp HTH04.3
Ban gim c
p. k ton
ktt
p. k thut
ktv
tp
pp
cb
p. hnh chnh
Nv-hc
L.xe
Nv-pv
p. c kh
tp
cn
5
ng Th Thanh T - Lp HTH04.3
- Phng k ton ti v:
+> Chc nng: tham mu cho lnh o v cng tc k ton ti chnh theo
quy nh ca Nh nc.
+> Nhim v: ghi chp phn nh y , chnh xc trung thc, kp thi, lin
tc v c h thng s hin c tnh hnh bin ng ti sn vt t, lao ng tin
lng, vn v quy trnh sn xut kinh doanh ca n v.
- Phng hnh chnh:
+> Chc nng: Tham mu cho lnh o v cng tc t chc b my cn b
CNV v cng tc hnh chnh qun tr.
+> Nhim v: xut cng tc t chc, tip nhn iu ng CNV, theo di
vic tr lng v thc hin cc ch quy nh, bo co tng gim lao ng, thu
nhp ca CBCNV.
4./ C cu t chc b my k ton v hnh thc s k ton ti trung tm:
4.1./ C cu t chc b my k ton:
Cn c vo tnh hnh thc t ca Trung tm, cc nghip v pht sinh khng
nhiu, cc mi quan h kinh t t phc tp nn b my k ton ti Trung tm gm
k ton trng v cc k ton vin.V trnh tt c CBCNV u tt nghip i
hc.
a./ S b my k ton:
K ton trng
Kt Vt t
Hng Ho
Kt thanh
ton
Th kho
Th qu
6
ng Th Thanh T - Lp HTH04.3
S qu
Bng tng
hp Ct gc
ng k
Ct ghi s
Ct ghi s
S ci
S Th k ton
chi tit
Bng th
chi tit
Bng
cn i ps
Bo co tc
Ghi ch:
7
ng Th Thanh T - Lp HTH04.3
8
ng Th Thanh T - Lp HTH04.3
9
ng Th Thanh T - Lp HTH04.3
Mc lng ti
thiu hin hnh
H s lng ca
x
tng lao ng
S ngy
lm vic thc t
Ph cp
c+hng
G: 0.5
PP: 0.2
TP: 0.3
TT: 0.1
P.G: 0.4
VD: Da vo bng chm cng ca phng k thut tnh lng thi gian cho
ng Lng Vn An -TP c ghi nh sau:
10
ng Th Thanh T - Lp HTH04.3
350.000 x 3.9
x 22 + (350.000 x 0.3)
22
= 1.470.000.
Cc khon gim tr trong thng:
+> Khu tr lng:
Trch 5% BHXH = Lng chnh x 5% = 350.000 x3.9x0.05 = 68.250
Trch 1% BHYT = Lng chnh x 1% = 350.000 x3.9x0.01 = 13.650
Vy thng 6/2006 ng Lng Vn An c hng l:
Thc lnh = 1.470.000 - 68.250 - 13.650 = 1.388.100
3./ Quy trnh hch ton v k ton tin lng, BHXH, v cc khon trch
theo lng Trung tm:
3.1./ S k ton tin lng v BHXH:
Bng chm cng, bng thanh
ton lng, phiu ngh hng
BHXH, phiu chi lng,
bng phn b BHXH
S chi tit
TK338 (3382,3383,3384)
Chng t ghi s
S
ng k
chng
t ghi
s
S ci
TK 334,
TK 338
Bng
cn i
ti
khon
Ghi ch:
Bo co
ti
chnh
11
ng Th Thanh T - Lp HTH04.3
12
ng Th Thanh T - Lp HTH04.3
Mu s:01- LTL
Lng Vn An
TP
H
Ngy trong
thng
s
ln
3
1 2 ...
0
g
3.9 + + ... +
Nguyn Vn Trung
PP
3.72
NV
L Vn Sinh
NV
Nguyn nh Dng
NV
St
t
H v tn
...
Ch
c v
L
ng
thi
gian
22
+ +
...
22
+ +
...
22
1.98
+ +
...
22
1.78
+ +
...
22
2.18
...
Cng
...
170
L
ng
hp
L
ng
php
...
...
13
ng Th Thanh T - Lp HTH04.3
Ph trch b phn ( k)
Ngi duyt ( k)
Ghi ch:
+: Lng thi gian
b./ Bng thanh ton lng:
Phng php lp:
+> Bng ny c lp theo tng b phn tng ng vi bng chm cng.
+> C s lp bng ny l: Bng chm cng, bng tnh ph cp, tr cp,
phiu xc nhn thi gian lao ng hoc cng vic hon thnh.
+> Bng thanh ton lng lp xong chuyn n cho k ton trng duyt
lm cn c lp phiu chi pht lng.
+> Khi pht lng ngi nhn lng phi k nhn sau bng thanh ton
lng c lu li phng k ton c th:
Trung tm tin hnh lp bng thanh ton lng cho b phn phng k
thut trong thng 6 /2006nh sau:
14
ng Th Thanh T - Lp HTH04.3
n v:Trung tm Chuyn giao cng ngh PTTH & vin thng VTC
a ch:128C i La - H Ni
Bng thanh ton tin lng
Thng 6/2006
VT: ng
H v tn
Bc
lng
S tin
Ngng ngh
vic100%ln
g
S
S tin
cng
Cc khon khu tr
Ph cp
Tng s
5%
1%
BHXH BHYT
1.470.00
68.250 13.650
0
1.372.00
65.100 13.020
0
Lng vn An
3.9
22
1.365.000
105.000
Nguyn Vn
Trung
3.72
22
1.302.000
70.000
2.18
22
763.000
35.000
L Vn Sinh
1.98
22
Nguyn nh
Dng
1.78
22
....
....
...
...
...
110
7.693.350
3.169.5
00
11.579.8
20
...
Cng
ng Th Thanh T - Lp HTH04.3
c lnh
Cng
81.900
1.388.100
78.120
1.293.880
789.000 38.150
7.630
45.780
752.220
693.000
693.000 34.650
6.930
41.580
651.420
623.000
623.000 31.150
6.230
37.380
585.620
...
...
403.25 158.79
0
3
...
...
562.043
5.193.217
15
ng Th Thanh T - Lp HTH04.3
K ton trng ( k)
Gim c ( k)
16
Lng c
Lng
phn
bn
thc t
Cc khon khu tr
5%
1%
BHXH
BHYT
c lnh
ch
Cng
Phng
1
7.693.350
11.579.822
403.250
158.793
562.043
11.017.779
6.589.999
11.015.000
397.750
198.799
596.549
10.418.651
6.987.123
9.250.122
300.120
131.515
431.635
8.818.487
6.125.589
8.456.792
316.200
130.768
446.968
8.009.824
6.589.753
9.450.612
320.450
134.524
454.974
8.995.638
thut
2
Phng
c kh
Phng
k
ton
Phng
hnh
chnh
B
phn
qun
l
17
ng Th Thanh T - Lp HTH04.3
Ghi
K ton trng ( k)
Gim c ( k)
18
ng Th Thanh T - Lp HTH04.3
19
ng Th Thanh T - Lp HTH04.3
Ngy
Trch yu
Tr lng cho
253
30/6
S hiu ti khon
N
S tin
334
47.260.379
111
Cng
47.260.379
47.260.379
Km theo 01 chng t gc
47.260.379
k ton trng
Ngi lp
( k)
( k)
Chng t ghi s
S 22
Ngy 30 thng 6 nm 2006
VT:ng
Chng t
S
8
Trch BHXH,BHYT,C
S hiu ti
khon
N
C
622
N
5.116.764
theo t l quy nh
642
2.218.193
334
2.964.437
Trch yu
Ngy
13/6
S tin
338
Cng
10.299.394
10.299.394
10.299.394
Km theo 01 chng t gc
K ton trng ( k)
Ngi lp ( k)
20
ng Th Thanh T - Lp HTH04.3
Trch yu
Ngy
N
Np BHXH cho
121
21/6
S hiu ti khon
C
3383
c quan cp trn
S tin
N
8.008.172
112
Cng
8.008.172
8.008.172
8.008.172
Km theo 01 chng t gc
Ngi lp ( k)
K ton tng ( k)
S ng k chng t ghi s
Chng t
S tin
Ngy
21
30/6
47.260.379
22
30/6
10.299.394
24
30/6
8.008.172
21
ng Th Thanh T - Lp HTH04.3
TK i
ng
Din gii
S tin
N
S d u thng
52.529.789
21
30/6
111
47.260.379
22
30/6
Trch BHXH,YT,C
338
2.964.437
50.224.816
S d cui thng
0
2.304.973
S ci
TK338: Phi tr, phi np khc
Nm 2006
Chng t ghi s
S
Ngy
Din gii
TK
i
ng
S tin
N
S d u thng
22
30/6
Trch BHXH,YT,C
11.000.000
622
5.116.764
642
2.218.193
2.964.437
334
24
30/6
112
8.008.172
8.008.172
10.299.394
13.291.222
22
ng Th Thanh T - Lp HTH04.3
VL-CCDC
khu TM
ghi trn ho n
gi thc t ca
VL nhp kho theo
Tng ln
s lng VL xut
*
23
ng Th Thanh T - Lp HTH04.3
S ng k
chng t ghi
s
chng t ghi
s
S ci
TK152,153,
TK331
Ghi ch :
S th k ton
chi tit, s chi
tit thanh ton
ngi bn
Bng tng
hp N_X
24
ng Th Thanh T - Lp HTH04.3
Mu s 01
GTKT-3LL EX-2006B
No 091116
Ngy 04 thng 06 nm 2006
n v bn hng: Cng ty dy cp in H Ni
a ch: Nhn Chnh - Thanh Xun - H Ni
S ti khon: 711A-00082
in thoi:
M s:0109787755
Tn hng ho ,dch v
Cp RG223
vt
S lng
10
n gi
130.000
Cng
Thnh tin
1.300.000
1.300.000
130.000
1.430.000
K ton trng
( k)
Th trng
( k)
25
ng Th Thanh T - Lp HTH04.3
Ho n GTGT
Mu s 01
GTKT-3LLEX2006B
No 055324
Ngy 06 thng 06 nm 2006
n v bn hng: Cng ty thit b giao thng ng b H Ni
a ch: 104 Nguyn Khuyn - H Ni
S ti khon:7108A-0778
in thoi:
M s: 010977751
Stt
1
Tn hng,dch v
M hn &Mt n
vt
S lng
Chic
10
n gi
Thnh tin
500.000
5.000.000
500.000
5.500.000
K ton trng
( k)
Th trng
( k)
26
ng Th Thanh T - Lp HTH04.3
Mu 01-VT
Theo Q: 114TC/Q/CKT
S 100
ngy 04 thng 06 nm 2006
Tn hng
Cp RG223
vt
B
S lng
Yu cu
10
n gi
Thnh tin
Thc nhp
10
130.000
Cng
1.300.000
1.300.000
th kho
( k)
( k)
k ton trng
( k)
th trng
( k)
27
ng Th Thanh T - Lp HTH04.3
Tn hng
VT
M hn & mt n Chic
n gi
Yu
Thc
cu
nhp
10
10
500.000
Cng
Thnh tin
5.000.000
5.000.000
Vit bng ch: Nm triu ng chn.
Ngi lp
( k)
th kho
( k)
k ton trng
( k)
th trng
( k)
28
ng Th Thanh T - Lp HTH04.3
th kho
( k)
trng ban
( k)
29
ng Th Thanh T - Lp HTH04.3
th kho
trng ban
( k)
( k)
( k)
30
ng Th Thanh T - Lp HTH04.3
Phng k thut ( k)
Ngi ngh ( k)
Phng ti v ( k)
Tn hng
M Hn&Mt n
Cng
M
s
n v
tnh
Chic
S lng
Yu Thc
cu
xut
07
07
n gi
500.000
Thnh tin
3.500.000
3.500.000
Th kho
( k)
31
ng Th Thanh T - Lp HTH04.3
n v:Trung tm chuyn giao cng ngh PTTH & vin thng VTC
a ch: Ng 128C -i la-hai b trng-h ni
phiu xut kho
s 206
ngy 20 thng 6 nm 2006
h v tn ngi nhn:Trn ng Ninh
l do xut: Chun b cho hp ng s 79
xut ti kho: trung tm.
VT:ng
M n v
Stt
Tn hng
1
Cp RG 223
tnh
S lng
Yu
Thc
cu
xut
n gi
Thnh tin
07
125.000
875.000
05
130.000
650.000
Cng
1.525.000
( k)
( k)
( k)
Th kho
( k)
32
ng Th Thanh T - Lp HTH04.3
Ngy
Din gii
nhp -
vt
xut
Ngy
S lng
Nhp
Xut
D u thng
...
...
...
...
101
6/6
..
..
..
201
10/6
...
...
..
Nhp M
Hn&Mt n
...
Xut M Hn
&Mt n
..
Tn
20
...
...
...
6/6
Chic
10
..
..
...
10/6
Chic
...
...
...
50
...
...
30
S d cui thng
40
Th kho
Ngy lp th: Ngy 30 thng 6 nm 2006.
Tn vt t: Cp RG 223
VT.:ng
stt
Chng t
S
Din gii
Ngy
nhp
xut
vt
Ngy
100
4/6
...
2
...
...
206
...
...
20/6
...
S lng
Nhp
D u thng
Nhp CpRG223
....
Xut Cp RG223
...
Cng pht sinh
S d cui thng
4/6
10
....
20/6
...
...
...
...
120
Xut
Tn
7
7
...
117
10
33
ng Th Thanh T - Lp HTH04.3
S chi tit vt t
Thng 6 nm 2006
Ti khon 152: Nguyn vt liu
Tn kho s 1
Tn vt t: Cp RG223
vt (ng)
Chng t
S Ngy
Trch
yu
Nhp
TK
i
ng
SL
n
gi
Xut
T.tin
SL n gi
Tn
T. tin
D u
SL
7
thng
n
gi
125.0
00
T.tin
875.000
Nhp
100
4/6
kho
Cp
331
10
..
130.00 1.300.0
0
00
....
....
RG223
...
...
206 20/6
Xut
621
07 125.00 875.000
Cp
RG223
05
650.000
130.00
0
...
...
.....
Cng
pht
...
.
120
15.600. 117
000
.....
......
14.625.00
0
sinh
thng6
D cui
10
1.850.000
thng 6
34
ng Th Thanh T - Lp HTH04.3
35
ng Th Thanh T - Lp HTH04.3
S chi tit vt t
Thng 6 nm 2006
Ti khon 153: Cng c - Dng c
Tn kho: S 1
Tn Dng c: M Hn&Mt n
vt (ng)
Chng t
Trch yu
S Ngy
Nhp
TK i
ng
SL
Xut
T.tin
SL
Tn
T. tin
D u thng
..
...
..
..
Nhp M
Hn&Mt n
331
10
500.000
5.000.000
...
..
....
....
Xut m
hn&Mt n
627
....
...
50
Tn cui thng
6
ng Th Thanh T - Lp HTH04.3
250.000.000 60
500.000
....
SL
T.tin
20
500.000
10.000.000
3.500.000
...
15.000.000
40
20.000.000
36
tt
SdDk
Din gii
S d u
H
c
pn
ngy
ngy
111
112
Cng N 331
80.000.000
thng
1
Nhp cap
091116
4/6
100
4/6
1.430.000
1.430.000
055324
6/6```
101
6/6
5.500.000
5.500.000
...
....
...
...
...
...
rg223
2
Nhpm
hn&mt
n
...
...
...
...
...
Cng
70.000.000
S cui
170.000.000
ng Th Thanh T - Lp HTH04.3
37
thng
n v:Trung tm chuyn giao cng ngh PTTH & vin thng VTC
a ch: Ng 128C -i la-hai b trng-h ni
bng tng hp nhp - xut - tn
t ngy 1/6/2006 n ngy 30/6/2006
n v tnh (ng)
Tn VLCCDC
Cp RG223
M
Hn&Mt n
Nhp trong k
Tn u k
VT
S
lng
Gi tr
S
lng
Gi tr
875.000
120
15.600.000
Chic
20
10.000.000
50
250.000.000
ng Th Thanh T - Lp HTH04.3
Xut trong k
S
lng
117
30
Tn cui k
Gi tr
SLng
Gi tr
14.625.000
10
1.575.000
150.000.000
40
20.000.000
38
Cng
10.875.000
ng Th Thanh T - Lp HTH04.3
265.600.000
164.625.000
21.575.000
39
Cng TK152
14.625.000
14.625.000
Tk 153
Tk ghi n
Cng
TK153
Chi ph NVLTT
Cp RG 223
Chi ph SXC
M Hn&Mt n
150.000.000 150.000.000
Cng
14.625.000
14.625.000
150.000.000 150.000.000
Chng t
S
100
Ngy
4/6
Nhp
kho Cp
RG223
S hiu ti
khon
N
c
S tin
N
152
1.300.000
133
130.000
331
Cng
1.430.000
1.430.000
1.430.000
Km theo 01 chng t gc
Ngi lp
( k)
K ton trng
( k)
40
ng Th Thanh T - Lp HTH04.3
S hiu ti
Trch yu
Ngy
101
6/6
S tin
khon
N
153
5.000.000
133
500.000
Nhp kho M
Hn&Mt n
331
Cng
5.500.000
5.500.000
5.500.000
Km theo 01 chng t gc
Ngi lp
K ton trng
( k)
( k)
chng t ghi s
s 06
ngy10 thng 6 nm 2006
Chng t
S
Trch yu
Ngy
201
10/6
S hiu ti
Hn&Mt
S tin
khon
N
Xut M
vt (ng)
627
n
Cng
3.500.000
153
3.500.000
3.500.000
3.500.000
Km theo 01 chng t gc
Ngi lp
( k)
k ton trng
( k)
41
ng Th Thanh T - Lp HTH04.3
Trch yu
Ngy
S hiu ti
N
Xut
20/6
Cp
S tin
khon
c
621
1.525.000
RG 223
152
Cng
1.525.000
1.525.000
1.525.000
Km theo 01 chng t gc
Ngi lp
k ton trng
( k)
( k)
S ng k chng t ghi s
Thng 6 nm 2006
vt (ng)
Chng t ghi s
S tin
S hiu
Ngy thng
01
4/6
1.430.000
02
6/6
1.100.000
06
10/6
500.000
07
20/6
1.525.000
42
ng Th Thanh T - Lp HTH04.3
Ngy
thng
ghi s
Chng t
S
TK
i
ng
Din gii
Ngy
N
875.000
D u thng
30/6
01
4/6
30/6
07
20/6
..
...
...
Nhp
Cap
RG223
Xut
S tin
kho
CapRG223
...
Cng pht sinh
thng 6
D cui thng6
331
1.300.000
621
...
1.525.000
....
...
16.600.000
14.625.000
2.850.000
43
ng Th Thanh T - Lp HTH04.3
Chng t
S
Ti
khon
i
ng
Din gii
Ngy
S tin
N
D u thng 6
Nhp
kho
10.000.000
30/6
02
6/6
30/6
06
10/6
Xut M Hn
627
...
...
..
...
...
Hn
Cng pht
sinh
thng 6
D cui thng 6
331
5.000.000
3.500.000
...
...
250.000.000
150.000.000
110.000.000
Ngy 30 thng 6nm 2006
Ngi ghi s
( k)
Ngy
thng
ghi s
S
20/6
01
30/6
02
...
...
s ci
TK 331: phi thanh ton cho ngi bn
Nm 2006
Ti
khon
Chng t
Din gii
S tin
i
ng
Ngy
N
c
D u thng
150.000.000
4/6
Nhp kho Cp 152
1.430.000
RG 223
6/6
Nhp kho M 153
5.000.000
Hn&mt n
...
....
....
...
...
Cng pht sinh
50.000.000 70.000.000
D cui thng
170.000.000
44
ng Th Thanh T - Lp HTH04.3
S k chng
t ghi s
Ghi ch:
Chng t ghi s
S TSC
S ci TK 211,
TK214
45
ng Th Thanh T - Lp HTH04.3
Ho n GTGT
Mu s 01
GTKT-3LL EX-2006B
No 091116
Ngy 05 thng 06 nm 2006
n v bn hng: Cng ty TNHH Ho Hng.
a ch: 50 A_Cha Bc_H Ni
S ti khon:710B-0081
in thoi:04.8456251M s:100861242
H v tn ngi mua hng: ng Trn Vn Nam
n v:Trung tm chuyn giao cng ngh PTTH & vin thng VTC
a ch: ng 128C -i la-hai b trng-h ni
S ti khon;150031100117
Hnh thc thanh ton: Bng chuyn khon
Stt
A
1
Tn hng ho dch,
S
vt
n gi
v
lng
B
C
1
2
Xe t 12 ch
01
400.000.000
ToYoTa
Cng thnh tin:400.000.000
Thnh tin
3
400.000.000
40.000.000
Ngi bn hng
( k)
Th trng n v
( k)
n v:Trung tm chuyn giao cng ngh PTTH & vin thng VTC
a ch;ng 128C -i la-hai b trng-h ni
46
ng Th Thanh T - Lp HTH04.3
Mu s:01_VT
TheoQ:1141_TC/QD/CKT
Ngy 1 thng11nm 1995
Stt
A
1
Tn hng ho
dch, v
B
Xe t 12 ch
Toyota
M
S
vt
Yu
S lng
Thc nhp
Chic
01
01
Cng
n gi
Thnh tin
cu
400.000.000 400.000.000
400.000.000
( k)
( k)
Th kho
( k)
47
ng Th Thanh T - Lp HTH04.3
TT
Tn vt
t,sn phm
Xe t 12
ch Toyota
S lng
VT
Chic
Yu
Thc
cu
nhp
01
01
n gi
400.000.000 400.000.000
Cng
Thnh tin
400.000.000
Ngi nhn
( k)
Th kho
( k)
48
ng Th Thanh T - Lp HTH04.3
Stt
Tn k
hiu
,quy
cch
TSC
S
hiu
TSC
Nc
sn
xut
Nm
a
vao
s
dng
Cc
Gi mua
vn
Nguyn gi
T
l
hao
mn
chuyn
Xe t
1
12 ch
Nht
2006
400.000.000
400.000.000
Toyota
Cng c dng c km theo: khng c
Gim c
k ton trng
( k)
( k)
ngi nhn
( k)
ngi giao
( k)
49
ng Th Thanh T - Lp HTH04.3
I.
50
ng Th Thanh T - Lp HTH04.3
Ngy
185
8/6
Nguyn gi TSC
Din gii
Xe t 12
ch
Gi tr hao mn
Nguyn gi
Nm
400.000.000
2006
Gi tr
hao mn
Cng dn
51
ng Th Thanh T - Lp HTH04.3
n v:Trung tm Chuyn giao cng ngh PTTH & vin thng VTC
a ch: ng 128C -i la-hai b trng-h ni
s ti sn c nh
t nm 2000 n nm 2006
loi TSC: My mc thit b.
Chng t
S
Tn c im
Ngy
..
...
...
8/6
185
8/6
...
Xe t 12 ch
Toyota
Nc
sn
xut
Nm
da vo
sn xut
Nguyn gi
TSC
Khu hao nm
S nm
s dng
...
Mc khu hao
...
...
...
..
Nht
1999
400.000.000 10
40.000.000
....
...
...
Chng t
Gi tr
Cn li
L do
gim
Ngy
...
...
...
...
30
10/6
Do s
dng
qu hn
10.425.000
10/6
Cng
ng Th Thanh T - Lp HTH04.3
....
52
53
ng Th Thanh T - Lp HTH04.3
185
8/6
Trch yu
Mua xe t 12
ch Toyota
S hiu TK
N
C
S tin
N
211
400.000.000
133
40.000.000
112
Cng
440.000.000
440.000.000
K ton trng
Ngi ghi s
( k)
( k)
Chng t ghi s
S 10
Ngy 30 thng 6 nm 2006
vt (ng)
Trch yu
S hiu TK
S tin
Chng t
S
30
Ngy
10/6
440.000.000
Thanh l my
o HM1007
811
10.425.000
214
89.575.000
211
Cng
K ton trng
( k)
100.000.000
100.000.000
100.000.000
Ngi ghi s
( k)
54
ng Th Thanh T - Lp HTH04.3
S tin
Ngy
30/6
440.000.000
10
30/6
100.000.000
S ci
S hiu TK: 211
Tn: TSC hu hnh
Nm 2006
Ngy
thng
ghi
s
Chng t
ghi s
S
Trch yu
Ngy
TK
i
ng
D u thng
Mua xe t 12
8
10
10
30/6
30/6
vt(ng)
S tin
N
2.019.360.000
112
400.000.000
ch Toyota
Thanh l my o
HM1007
811
10.425.000
214
89.575.000
400.000.000
D cui thng
2.319.360.000
K ton trng
( k)
100.000.000
Ngi ghi s
( k)
55
ng Th Thanh T - Lp HTH04.3
Nguyn gi TSC
nm ca TSC
1
=
nm ca TSC
*100%
s ngy tng
Trong thng
s ngy gim
Trong thng
VD. Trng trung tm trong thng 6, theo phiu nhp kho s 70 ngy 7/6/2006
mua mt chic xe t 12 ch Toyota vi nguyn gi: 100.000.000 thi gian s
dng l 10 nm th ta c:
Mc khu hao
nm ca TSC
400.000.000
=
= 40.000.000
10
40.000.000
= 3.333.333
12
56
ng Th Thanh T - Lp HTH04.3
= 111.111
30
Mc KH tng trong thng 6 = 111.111 x 23 = 2.555.556
*.Bng phn b khu hao TSC
- Phng php lp bng phn b khu hao:
+ Ch tiu 1: S khu hao trch trong thng trc ch tiu l c lp t bng
tnh khu hao thng trc.
+ Ch tiu s 2: S khu hao tng thng ny ch tiu ny c xc nh trn c s
cc bin bn bn giao tng thng trc. Mi bin bn c lp 1 dng sau
tng hp li
+ Ch tiu 3: S khu hao gim, ch tiu ny c xc nh trn c s cc bin
bn thanh l, nhng bn, v cc bin bn gim TSC ca thng trc mi bin
bn ghi 1 dng v tng hp li.
+ Ch tiu 4: S khu hao phi trch thng ny
S khu hao phi ;trch thng ny = S khu hao phi ;trch thng trc + S
khu hao tng - S khu hao gim
57
ng Th Thanh T - Lp HTH04.3
Ch tiu
S KH ca TSC
c u thng
My Photo
My o 604-3F
My o HM5006
Xe t 4 ch
Toyota
...
S KH tng thng
ny
Xe t 12 ch
Toyota
...
S KH gim thng
ny
My o HM1007
...
S KH trch thng
ny
1
2
3
4
...
II
1
...
III
1
...
IV
S
ngy
tng
...
S ngy
gim
...
23
Mc KH
2.785.000.000
21.500.000
32.000.000
238.000.000
135.000.000
200.000.000
300.000
1.500.000
1.060.000
2.110.000
...
520.600.000
...
3.010.000
400.000.000
2.555.556
...
...
...
300.000.000
...
413.200
...
20
...
100.000.000
...
3.005.600.000
416.667
...
24.096.800
ng Th Thanh T - Lp HTH04.3
TK627
TK641
TK642
25.000.000
12.335.000
4.565.000
1.060.000
2.110.000
...
...
...
2.555.556
2.555.556
...
...
25.000.000
...
527.600
416.667
...
11.807.400
...
...
4.037.400
58
S hiu TK
N
C
627
S tin
N
25.000.000
641
642
11.807.400
4.037.400
214
Cng
40.844.800
Ghi ch
C
40.844.800
40.844.800
S ci
Thng 06/2006
S hiu: TK214
Tn TK: Hao mn TSC
Chng t
S Ngy
10
30/06
Din gii
TK i
ng
211
89.575.000
S d u thng
Thanh l my o
S tin
c
600.000.000
HM1007
17
30/06
627
25.000.00
641
11.807.400
642
4.037.400
bn thng 06
89.575.000
40.644.800
551.069.800
59
ng Th Thanh T - Lp HTH04.3
Ni Dung
S Tin
...
...
...
1.525.000
....
....
Cng
14.625.000
1
...
60
ng Th Thanh T - Lp HTH04.3
Ghi n TK 621
Din gii
TK i ng
...
...
20/6
Xut kho Cp
Ngy
...
206
1521
...
...
...
...
152
1.525.000
...
...
Cng n
TK621
...
Ghi
c
TK
621
...
1.525.000
RG223
...
...
...
...
...
...
14.625.000
Cng
S Ci
Tn ti khon :chi ph NVL trc tip
S hiu:TK621
Thng 6 nm 2006
Chng t
S
....
Ngy
...
206
20/6
....
TK
i
ng
....
N
....
Xut kho cp RG
152
1.525.000
....
....
Din gii
Ghi
ch
S tin
c
....
....
....
...
223
...
....
30/6
....
Kt chuyn chi ph
154
14.625.000
14.625.000
14.625.000
5.116.764
C TK338: 5.116.764
61
ng Th Thanh T - Lp HTH04.3
Din gii
S Ngy
i
ng
TK334
TK338
...
...
...
...
....
...
...
...
22
30/6
Trch
338
Ghi
Ghi n TK 622
TK
5.116.764
c
Cng N
TK
TK622
622
...
...
5.116.764
BHXH,YT,C
.....
....
....
....
Cng
....
...
....
....
...
....
13.250.000
S Ci
Tn ti khon :chi ph nhn cng trc tip
S hiu:TK622
Thng 6 nm 2006
Chng t
Din gii
S Ngy
Ghi
ch
TK
i
ng
S tin
....
22
...
30/6
....
Trch BHXH,YT,C
....
338
....
5.116.764
....
....
...
....
....
....
....
....
...
30/6
Kt chuyn chi ph
kinh doanh d dang
Cng
154
13.250.000
13.250.000
13.250.000
62
ng Th Thanh T - Lp HTH04.3
Ni Dung
S Tin
...
...
...
3.500.000
....
....
Cng
20.000.000
ho n in thoi
Ngy 9 thng 6 nm 2006
M s 052365222 H/2006
Bu in thnh ph H Ni
S 01984
M S bu in :156
Dch v s dng
Thnh
tin
5.500.000
550.000
6.050.000
63
ng Th Thanh T - Lp HTH04.3
s 50
mu s 02-TT
( k)
( k)
64
ng Th Thanh T - Lp HTH04.3
Ngy
201
Ghi n TK 627
TK i
Din gii
ng
6273
6277
...
TK153 3.500.000
Cng N
TK627
Ghi
c
TK
627
3.500.000
M
hn&Mt
n
H
09/06/06 Tr tin
01984
.....
TK331
5.500.000
5.500.000
in thoi
....
....
....
....
...
....
Cng
....
....
20.000.000
Ngy
10/6
Din gii
Xut kho m
S hiu TK
N
627
S tin
N
3.500.000
hn &Mt n
153
Cng
3.500.000
3.500.000 3.500.000
Km theo 01 chng t gc
Ngi lp
( k)
K ton trng
( k)
65
ng Th Thanh T - Lp HTH04.3
Chng t ghi s
S:15
Ngy 30 thng 6 nm 2006
Chng t
S
Ngy
Hs
9/6
01984
Din gii
Tr tin din
S hiu TK
N
C
S tin
N
627
5.500.000
133
550.000
thoi
331
6.050.000
Cng
6.050.000 6.050.000
Km theo 01 chng t gc
Ngi lp
K ton trng
( k)
( k)
Chng t ghi s
S:16
Ngy 30 thng 6 nm 2006
Chng t
S
Ngy
Din gii
S hiu TK
N
S tin
N
Phiu chi v
tin in
627
7.000.000
133
700.000
thng6/2006
111
Cng
7.700.000
7.700.000 7.700.000
Km theo 01 chng t gc
Ngi lp
( k)
K ton trng
( k)
66
ng Th Thanh T - Lp HTH04.3
s ng k chng t ghi s
nm 2006
vt (ng)
Chng t ghi s
S tin
Ngy
14
30/6
3.500.000
15
30/6
6.050.000
16
30/6
7.700.000
S Ci
Tn ti khon :chi ph sn xut chung
S hiu:TK627
Thng 6 nm 2006
Chng t
Din gii
TK
i
ng
S tin
S
....
Ngy
...
....
....
N
....
14
30/6
Xut kho Mt n
153
3.500.000
Ghi
ch
c
....
....
....
...
&M Hn
15
30/6
Tr tin in thoi
111
7.000.000
...
....
....
....
....
30/6
Kt chuyn chi ph
154
20.000.000
20.000.000
20.000.000
67
ng Th Thanh T - Lp HTH04.3
Din gii
S hiu TK
N
C
Kt chuyn
621
CPNVLTT
K/C CPNCTT
622
K/c CP SXC
627
K/C sangchiph D D
Cng
30/6
30/6
30/6
S tin
N
14.625.000
13.250.000
20.000.000
154
47.875.000
47.875.000 47.875.000
Km theo 01 chng t gc
Ngi lp
K ton trng
( k)
( k)
S Ci
Tn ti khon :Chi phi d dang
S hiu:TK154
Thng 6 nm 2006
Chng t
S
Ngy
Din gii
TK
i
ng
Ghi
ch
S tin
N
12.350.000
S d u k
30/6
K/c CPNVLTT
621
14.625.000
30/6
K/C CP NCTT
622
13.250.000
30/6
K/C CP SXC
627
20.000.000
30/6
47.875.000
Cng
47.875.000
S d cui k
12.350.000
47.875.000
68
ng Th Thanh T - Lp HTH04.3
Chng t ghi s
S ng k chng t
ghi s
S ciTK131,511,632
Bo co ti chnh
69
ng Th Thanh T - Lp HTH04.3
Ti chnh.
( k)
i din bn B
( k)
70
ng Th Thanh T - Lp HTH04.3
Mu s 01
GTKT-3LL EX-2006B
No 091116
Ngy 20 thng 06 nm 2006
n v bn hng: Cng ty dy cp in H Ni
a ch: Nhn Chnh - Thanh Xun - H Ni
S ti khon: 711A-00082
in thoi:
M s:0109787755
Stt
1
Tn hng ho ,dch v
My pht hnh mu 2
vt
S
lng
Chic 1
n gi
Thnh tin
200.000.000 200.000.000
knh 600W
Cng
200.000.000
Cng tin hng: 200.000.000
Thu sut gtgt 10%. Tin thu gtgt:
20.000.000
K ton trng
( k)
Th trng
( k)
71
ng Th Thanh T - Lp HTH04.3
Mu 01-VT
Theo Q: 114TC/Q/CKT
S 150
ngy 24 thng 06 nm 2006
Tn hng
vt
Yu
cu
My pht hnh mu 2 Chic 01
S lng
Thc
nhp
01
n gi
Thnh tin
200.000.000 200.000.000
knh 600W
Cng
200.000.000
Vit bng ch :Hai trm triu ng chn.
Ngi lp
th kho
( k)
( k)
k ton trng
( k)
th trng
( k)
72
ng Th Thanh T - Lp HTH04.3
My pht hnh
M n v
tnh
s
Chic
S lng
Yu
cu
Thc
xut
01
01
n gi
Thnh tin
200.000.000 200.000.000
mu 2 knh
600W
Cng
200.000.000
Th kho
( k)
( k)
73
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
Din gii
Ngy
26/6
S hiu TK
N
Doanh thu t
vt:ng
S tin
112
255.200.000
my pht hnh
mu 2 knh
600W
Cng
511
232.000.000
3331
23.200.000
255.200.000 255.200.000
Km theo 01 chng t gc
Ngi lp
K ton trng
( k)
( k)
s ng k chng t ghi s
nm 2006
vt (ng)
Chng t ghi s
S tin
Ngy
35
26/6
255.200.000
....
....
....
74
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
S Ci
Tn ti khon :phi thu khch hng
S hiu:TK131
Thng 6 nm 2006
vt:ng
Chng t
Din gii
S Ngy
TK
i
ng
S d u thng
35 26/6
Ghi
ch
S tin
N
300.000.000
511
232.000.000
3331
23.200.000
....
....
my pht hnh mu
2 knh 600W
...
....
....
Cng
...
....
800.000.000
D cui thng
1.100.000.000
S Ci
Tn ti khon :doanh thu
S hiu:TK511
Thng 6 nm 2006
vt:ng
TK
i
ng
...
N
...
Doanh thu t
my pht hnh
mu 2 knh
600W vi i Cao
Bng
....
112
255.200.000
....
....
Kt chuyn doanh
thu
Cng
911
Chng t
S Ngy
...
... ...
35 26/6
...
....
Din gii
Ghi
ch
S tin
c
...
....
...
2.150.320.000
2.150.320.000 2.150.320.000
75
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
S Ci
Tn ti khon :gi vn
S hiu:TK632
Thng 6 nm 2006
...
TK
i
ng
...
N
...
Gi vn t my
154
180.000.000
154
12.350.000
....
....
....
Kt chuyn doanh
911
Chng t
Din gii
S Ngy
... ...
35 26/6
vt:ng
Ghi
ch
S tin
C
...
...
....
...
pht hnh mu 2
knh 600W vi
i Cao Bng
30/6
Kt chuyn chi
ph D D
...
....
1.900.000.000
thu
Cng
1.900.000.000 1.900.000.000
: 6.520.000
:1.900.000.000
20.000.000
Chi ph ti chnh
:
1.250.000
Kt qu hot ng sn xut kinh doanh : 2.150.320.000
+
6.520.000-5.000.000 - 1.900.000.000 - 25.000.000 - 20.000.000 - 1.250.000
= 855.290.000.
76
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
Chng t ghi s
S: 40
Ngy 30 thng 6 nm 2006
Chng t
S Ngy
30/6
S hiu TK
N
C
Din gii
Kt chuyn doanh thu
711
S tin(ng)
N
C
6.520.000
hot ng tichnh.
911
Cng
6.520.000
6.520.000
6.520.000
Km theo 01 chng t gc
Ngi lp
K ton trng
( k)
( k)
Chng t ghi s
S: 41
Ngy 30 thng 6 nm 2006
Chng t
S
Din gii
Ngy
30/6
Kt chuyn chi ph
S hiu TK
N
911
S tin
N
1.250.000
ti chnh.
711
Cng
1.250.000
1.250.000
1.250.000
Km theo 01 chng t gc
Ngi lp
( k)
K ton trng
( k)
77
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
Chng t ghi s
S: 42
Ngy 30 thng 6 nm 2006
Chng t
S
Ngy
30/6
S hiu TK
Din gii
Kt chuyn chi ph
S tin(ng)
911
20.000.000
bn hng .
641
Cng
20.000.000
20.000.000
Km theo 01 chng t gc
20.000.000
K ton trng
Ngi lp
( k)
( k)
Chng t ghi s
S: 43
Ngy 30 thng 6 nm 2006
Chng t
S
Din gii
Ngy
30/6
S hiu TK
N
Kt chuyn chi ph
911
S tin(ng)
N
25.000.000
ti chnh.
642
Cng
25.000.000
25.000.000
25.000.000
Km theo 01 chng t gc
Ngi lp
( k)
K ton trng
( k)
78
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
s ng k chng t ghi s
nm 2006
vt (ng)
Chng t ghi s
S tin
Ngy
40
30/6
6.520.000
41
30/6
1.250.000
42
30/6
20.000.000
43
30/6
25.000.000
S Ci
Tn ti khon :xc nh kt qu kinh doanh
S hiu:TK911
Thng 6 nm 2006
vt:ng
Chng t
Din gii
S
Ngy
30/6
30/6
30/6
30/6
30/6
30/6
30/6
Kt chuyn doanh
thu
Kt chuyn doanh
thu ti chnh
Kt chuyn chi ph
ti chnh
Kt chuyn chi ph
bn hng
Kt chuyn chi ph
QLDN
Kt chuyn gi
vn
Xc nh kt qu
kinh doanh
Cng
TK
i
ng
Ghi
ch
S tin
N
511
2.150.320.000
711
6.520.000
811
1.250.000
641
20.000.000
642
25.000.000
632
1.900.000.000
421
210.590.000
2.156.840.000 2.156.840.000
79
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
Phn III: Nhn xt v mt s kin:
80
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
81
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
82
ng Th Thanh T - Lp HTH04.3
Bo co thc tp
ng Th Thanh T HTH04.3
Phn v: Nhn xt ca gio vin
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83
ng Th Thanh T - Lp HTH04.3