KHOA KINH T -TRNG TRUNG CP TY BC

BO CO LU CHUYN TIN T
(Theo phng php trc tip)
Qu..nm.
n v tnh: ...........

1
I. Lu chuyn tin t hot ng kinh doanh
1. Tin thu t bn hng, cung cp dch v v doanh thu khc (1)+(2)+(3)-(4)
(+)
1- Thu tin ngay
- Thu tin bn hng ha

M
s
2

i chiu ti khon
TK N

01
111,112,113

-Thu tin bn thnh phm

111,112,113

- Thu tin cung cp dch v

111,112,113

2 - Thu ca k trc
- Thu t hot ng kinh doanh bn sn phm,
hng ha +tin ng trc ca ngi mua hng
ha, dch v.
3- Doanh thu nhn trc (nu c)
4 - Cc khon gim tr
- Chit khu thng mi
- Gim gi hng bn
...
2. Tin chi tr cho ngi cung cp hng ha v dch v (1)+(2)
(-)
1- Tr tin ngay
- Tr tin mua nguyn, nhin vt liu, hng ha
- Tr chi ph dch v mua ngoi

TK C

5111
33311
5112
33311
5113
33311

111,112,113

131

111,112,113

3387

521
33311
532
33311

111,112

152,153,156,13
311
6278,642,641,1
3311

111, 112

111,112

02

111, 112

Ni dung

Page

Ch tiu

KHOA KINH T -TRNG TRUNG CP TY BC

- Chi ph bng tin khc

2 - Phi tr ca k trc
- Chi tin tr cho cc khon n lin quan n cc
giao dch mua bn hng ha, dch v pht sinh t
k trc nhng k ny mi tr tin v s tin chi
ng trc cho nh cung cp hng ha, dch v

6. Tin thu khc t hot ng kinh doanh

(+)

7. Tin chi khc cho hot ng kinh doanh

(-)

Lu chuyn tin thun t hot ng kinh

doanh
II. Lu chuyn tin t hot ng u t
1.Tin chi mua sm, xy dng TSC v

331

111,112

334

111,112

635, 335

111,112,113

3334

111,112,113

111,112

711,33311

111,112
111,112
111,112

144
344
133

811,13311
144
344
431
3331, 3333,
3337, 3338

111,112
111,112
111,112
111,112
111,112

03
Tm ng, thanh ton tin lng
04
Chi tr li vay (khng phn bt tr cho k trc,
tr trong k v tr trc li vay)
05
Chi np thu TNDN (khng phn bit s thu
TNDN np ca k ny, s thu TNDN cn n
t cc k trc np trong k ny v s thu
TNDN np trc (nu c))
06
Thu v bi thng, c pht, tin thng, cc
khon tin thu khc...
Thu hi cc khon a i k qu, k cc
Tin thu do nhn k qu, k cc
Tin thu do c hon thu
07
Chi v bi thng b pht, cc khon chi ph khc
Tin chi a i k qu, k cc
Tin tr cc khon nhn k cc, k qu
Tin chi t qu khen thng, phc li
Tin np cc loi thu (khng bao gm thu
TNDN,tin np cc loi ph, l ph, tin thu t
M 20 = M 01+ M 02+M 03+M 04+M
05+M 06+M 07

20

5. Tin chi np thu Thu nhp doanh nghip

(-)

111, 112

21

Page

3. Tin chi tr cho ngi lao ng

(-)
4. Tin chi tr li vay
(-)

627,
641,642,13311

KHOA KINH T -TRNG TRUNG CP TY BC

Lu chuyn tin thun trong k (20+30+40)

Tin v tng ng tin u k
nh hng ca thay i t gi hi oi quy i
ngoi t
Tin v tng ng tin cui k
(50+60+61)
Ghi ch: Cc nghip v khng thng xuyn

23
24
25
26
27
30

31
32

33
34
35
36
40

50
60
61
70

III. Lu chuyn tin t hot ng ti chnh

1.Tin thu t pht hnh c phiu, nhn vn
gp ca ch s hu
2.Tin chi tr vn gp cho cc ch s hu,
mua li c phiu ca doanh nghip pht
hnh
3. Tin vay ngn hn, di hn nhn c
4. Tin chi tr n gc vay
5. Tin chi tr n thu ti chnh
6. C tc, li nhun tr cho ch s hu
Lu chuyn tin thun t hot ng ti
chnh

22

Page

cc ti sn di hn khc
2.Tin thu t thanh l, nhng bn TSC v
cc ti sn di hn khc
3. Tin chi cho vay, mua cc cng c n ca
n v khc
4.Tin thu hi cho vay, bn li cc cng c n
ca n v khc
5. Tin chi u t gp vn vo n v khc
6. Tin thu hi u t gp vn vo n v khc
7. Tin thu li cho vay, c tc v li nhun
c chia
Lu chuyn tin thun t hot ng u t

KHOA KINH T -TRNG TRUNG CP TY BC

M s 01: - tin thu t bn hng ha, cung cp dch v chuyn tr ngay cc khon cng n: N TK331/C TK511, C TK333.
- tin bn quyn, ph, hoa hng v cc khon doanh thu khc (nh bn chng khon v mc ch thng mi) N TK111,112,113/C TK511- doanh
thu khc.
M s 02: -Chi tin t thu cc khon phi thu ca khch hng N TK152,153,156,331,62../C TK131
- Chi tin t tin vay ngn hn nhn c chuyn tr ngay cho ngi bn N TK152,153,156,331,62../C TK311
M s 04: - Chi tr li vay t tin thu cc khon phi thu khch hng chi tr li vay ngay N TK635,335/C TK131.
M s 05:- Chi tin np thu TNDN t tin thu cc khon phi thu ca cc khch hng N TK3334/C TK131
BO CO LU CHUYN TIN T
(Theo phng php gin tip)
Qu..nm..
n v tnh: ...........
Ch tiu

Ni dung

(-)

TK C

01
Li
L

911
4212

4212
911

627,641, 642

214

635
642
632

129, 229
139
159

129,229
139
159

515
711
711

02
S khu hao TSC trch vo chi ph sn
xut, kinh doanh trong k bo co
03
Cc khon d phng gim gi c trch lp
vo chi ph sn xut kinh doanh trong k
-D phng gim gi u t ngn hn, di hn
- D phng phi thu kh i
- D phng gim gi hng tn kho
Hon nhp cc khon d phng trong k
- D phng gim gi u t ngn hn, di hn
- D phng phi thu kh i
- D phng gim gi hng tn kho

- Cc khon d phng
(+)

TK N

Page

I. Lu chuyn tin t hot ng kinh doanh

1. Li nhun trc thu
(+)
(-)
2. iu chnh cho cc khon
- Khu hao TSC
(+)

i chiu ti khon

M
s
2

KHOA KINH T -TRNG TRUNG CP TY BC

- Li, l chnh lch t gi hi oi cha thc hin

(-)
(+)
- Li, l t hot ng u t
(-)

(+)

04
Li chnh lch t gi hi oi
L chnh lch t gi hi oi

413
635

515
413

111,
112,
113,131,138
111, 112
811, 635, 13311

711, 515,
33311
131
111, 112,
113,331,3
38

111,112,138,222.
.
111,112
121,221

515

635

111,112,3
41,311..

05
1 - Phn thu thanh l, nhng bn TSC

2 - Phn chi thanh l, nhng bn TSC

3 - Li/ l v thanh l, nhng bn TSC (1 +

2)

- Chi ph li vay
(+)
3. Li nhun t hot ng kinh doanh trc thay
i vn lu ng
- Tng gim cc khon phi thu
Hiu s>0 (-); hiu s <0 (+)

(+)
(-)
Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)

515

06
Chi ph li vay pht sinh v ghi nhn vo
kt qu kinh doanh trong k
M 08 = m 01+m 02+m 03+m 04+m
05+m 06

08
09

Phi thu khch hng

Chnh lch s d cui k (SDCK) v s d
u k (SDDK) phi thu khch hng (m131)
iu chnh phi thu khch hng
Phi thu lin quan n thanh l TSC
Thu tin lin quan n thanh l TSC
Chnh lch SDCK-SDDK tr trc cho ngi
bn (m 132)
Chnh lch SDCK-SDDK phi thu ni b (m
134)
Phi thu khc

(SDCK-SDDK)
TK131
131
111,112
(SDCK-SDDK)
TK331
(SDCK-SDDK)
TK136

711, 515,
33311
131

(-)

Li nhun c chia t khon u t vn vo

n v khc
nh k thu li tn phiu, tri phiu

Page

(-)

KHOA KINH T -TRNG TRUNG CP TY BC

(SDCK-SDDK)
TK138

(+)

Chnh lch SDCK-SDDK phi thu khc (m

138)
iu chnh phi thu khc
Phi thu lin quan n thanh l TSC

(-)
(+)

Thu tin lin quan n thanh l TSC

Phi thu c tc, li nhun c chia

111,112
138

Hiu s>0 (-); hiu s <0 (+)

Chnh lch SDCK-SDDK Thu GTGT c

khu tr (m 133)
Chnh lch SDCK-SDDK tm ng (m 151)

(SDCK-SDDK)
TK133
(SDCK-SDDK)
TK141

- Tng gim hng tn kho

Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)
- Tng gim cc khon phi tr (khng k li vay
phi tr, thu thu nhp phi np)
Hiu s>0 (+); hiu s <0 (-)

Hiu s>0 (+); hiu s <0 (-)

711, 515,
33311
138
515,
33311

10
Chnh lch SDCK-SDDK hng mua ang i
trn ng (m 141)
Chnh lch SDCK-SDDK nguyn vt liu tn
kho (m 142)
Chnh lch SDCK-SDDK cng c, dng c
trong kho (m 143)
Chnh lch SDCK-SDDK chi ph SXKDDD
(m 144)
Chnh lch SDCK-SDDK thnh phm (m
145)
Chnh lch SDCK-SDDK hng ha tn kho
(m 146)
Chnh lch SDCK-SDDK hng gi i bn
(m 147)

(SDCK-SDDK)
TK151
(SDCK-SDDK)
TK152
(SDCK-SDDK)
TK153
(SDCK-SDDK)
TK154
(SDCK-SDDK)
TK155
(SDCK-SDDK)
TK156
(SDCK-SDDK)
TK157
11

Chnh lch SDCK-SDDK phi tr cho ngi

bn (m 313)
Chnh lch SDCK-SDDK ngi mua tr tin
trc (m 314)

(SDCKSDDK)
TK331
(SDCKSDDK)
TK131

Hiu s>0 (-); hiu s <0 (+)

138

Page

Hiu s>0 (-); hiu s <0 (+)

KHOA KINH T -TRNG TRUNG CP TY BC

Hiu s>0 (+); hiu s <0 (-)

Hiu s>0 (+); hiu s <0 (-)

(-)
(+)
Hiu s>0 (+); hiu s <0 (-)

Hiu s>0 (+); hiu s <0 (-)

- Tng gim Chi ph tr trc

Hiu s>0 (-); hiu s <0 (+)
Hiu s>0 (-); hiu s <0 (+)
- Tin li vay tr

(SDCKSDDK)
TK333

iu chnh thu thu nhp doanh nghip

Thu thu nhp doanh nghip phi tr
Chi np thu TNDN (khng phn bit s thu
TNDN np ca k ny, s thu TNDN cn
n t cc k trc np trong k ny v s
thu TNDN np trc (nu c))
Chnh lch SDCK-SDDK Phi tr cng nhn
vin (m 316)

421
3334

3334
111,112,1
13

(SDCKSDDK)
TK334

Chi ph phi tr TK 335:

- Chnh lch SDCK-SDDK chi ph phi tr
(m 331)

(SDCKSDDK)
TK335

-iu chnh chi ph phi tr 335:

Chi ph li vay pht sinh v ghi nhn vo
kt qu kinh doanh trong k
Chi tr li vay (khng phn bt tr cho k
trc, tr trong k v tr trc li vay)
Chnh lch SDCK-SDDK phi tr ni b (m
317)

635
335,635

Chnh lch SDCK-SDDK cc khon phi tr,

phi np khc (m 318)

111,112,3
41,311..
111,112,1
13
(SDCKSDDK)
TK336
(SDCKSDDK)
TK338

12
Chnh lch SDCK-SDDK chi ph tr trc
(m 152)
Chnh lch SDCK-SDDK chi ph tr trc di
hn (m 241)

(SDCK-SDDK)
TK142
(SDCK-SDDK)
TK242
13

(-)
(+)

Thu v cc khon phi np nh nc

Chnh lch SDCK-SDDK Thu v cc khan
phi np nh nc (m 315)

Page

Hiu s>0 (+); hiu s <0 (-)

KHOA KINH T -TRNG TRUNG CP TY BC

Chi tr li vay (khng phn bt tr cho k

trc, tr trong k v tr trc li vay)

335,635

111,112,1
13

3334

111,112,1
13

111,112
111,112
111,112

344
144, 244
431,4..

344
144, 244
431, 4..

111,112
111,112
111,112

- Chi tin mua sm TSC

211

- ng tin cho nh thu, nh cung cp u t

TSC v cc TS di hn khc
- Chi ph xy dng c bn pht sinh bng tin

331

111,112,1
13
111,112,1
13
111, 112

- Thu thu nhp doanh nghip np

14
Chi np thu TNDN (khng phn bit s thu
TNDN np ca k ny, s thu TNDN cn
n t cc k trc np trong k ny v s
thu TNDN np trc (nu c))

- Tin thu khc t hot ng kinh doanh

(+)
(+)
(+)

15
Tin thu do nhn k qu, k cc
Thu hi cc khon a i k qu, k cc
Tin t cc t chc c nhn bn ngoi thng,
h tr ghi tng qu doanh nghip

- Tin chi khc t hot ng kinh doanh

(-)
(-)
(-)
Lu chuyn tin thun t hot ng kinh doanh

II. Lu chuyn tin t hot ng u t

1.Tin chi mua sm, xy dng TSC v cc ti
sn di hn khc
(-)
(-)
(-)
2.Tin thu t thanh l, nhng bn TSC v cc ti
sn di hn khc
(+)

(-)

16
Tin tr cc khon nhn k cc, k qu
Tin chi a i k qu, k cc
Tin chi trc tip t qu khen thng, phc
li v cc qu khc
M 08+ m 09+ m 10+m 11+m 12+m
13+m 14 +m 15 +m 16

20

21

241, 1332
22

1 - Phn thu thanh l, nhng bn TSC

111, 112, 113

2 - Phn chi thanh l, nhng bn TSC

111, 112
811, 635, 13311

711, 515,
33311
131, 138
111, 112,

(-)

Page

(-)

KHOA KINH T -TRNG TRUNG CP TY BC

331, 338

113
111, 112,
113

128, 228
121, 221

111, 112
111, 112

111, 112

121, 221

111, 112
111, 112

128, 228
121, 221

221, 222,128,228

111,112,1
13

111, 112,113

221,222,1
28,228

515,
33311
515,
33311

3 - Chnh lch thu chi v thanh l, nhng

bn TSC (1 + 2)

(+)
(+)
5. Tin chi u t gp vn vo n v khc
(-)
6. Tin thu hi u t gp vn vo n v khc
(+)

23
Chi cho doanh nghip khc vay
Chi mua tri phiu, tn phiu, k phiu
24
Thanh ton n gc tri phiu, tn phiu, k
phiu
Thu hi n gc cc doanh nghip khc vay
Tin thu do bn li tri phiu, tn phiu, k
phiu
25
Gp vn vo cc doanh nghip khc
26
Thu hi gp vn vo cc doanh nghip khc

7. Tin thu li cho vay, c tc v li nhun c

chia
(+)

Thu li tin gi ngn hng

111, 112

(+)

Thu c tc, li nhun c chia (nu c)

111, 112

Lu chuyn tin thun t hot ng u t

27

M s 30= m 21+ m 22+ m 23+m

24+m 25+m 26+m 27

30
2

III. Lu chuyn tin t hot ng ti chnh

1.Tin thu t pht hnh c phiu, nhn vn gp ca

31

Page

3.Tin chi cho vay, mua cc cng c n ca n v

khc
(-)
(-)
4.Tin thu hi cho vay, bn li cc cng c n ca
n v khc
(+)

KHOA KINH T -TRNG TRUNG CP TY BC

ch s hu
Tin thu do nhn vn trc tip t NSNN hoc
do cc ch s hu gp vn
Nhn cp pht vn u t XDCB
2.Tin chi tr vn gp cho cc ch s hu, mua li
c phiu ca doanh nghip pht hnh
(-)

111, 112

411

111, 112

414

411

111, 112

111, 112

311

111, 112

341

311

111, 112,
113
111,112

32
Hon tr vn trc tip cho NSNN hoc ch s
hu

3. Tin vay ngn hn, di hn nhn c

33
Nhn tin vay ngn hn t cc t chc tn
dng
Nhn tin vay di hn t cc t chc tn dng

4. Tin chi tr n gc vay

34
Tr tin vay ngn hn cho cc t chc tn
dng
Tr tin vay di hn cho cc t chc tn dng

5. Tin chi tr n thu ti chnh

6. C tc, li nhun tr cho ch s hu
Lu chuyn tin thun t hot ng ti chnh
Lu chuyn tin thun trong k (20+30+40)
Tin v tng ng tin u k
nh hng ca thay i t gi hi oi quy i
ngoi t
Tin v tng ng tin cui k (50+60+61)

341, 315
35
36
40
50
60
61
70

Ghi ch:

N TK111,112,131
C TK3331
C TK711

Kt chuyn:

N TK711
C TK911

Page

Thu v thanh l TSC:

10

(*) Thanh l TSC: Phi c m ring cho cc nghip v thanh l TSC, tt nht c th xy dng h thng TK911 cp 3 xc nh kt qu ca hot ng thanh
l TSC.

KHOA KINH T -TRNG TRUNG CP TY BC

Chi ph thanh l TSC:

N TK214
N TK811
C TK 211
C TK111,112...

Kt chuyn:

N TK911
C TK 811

Li thanh l TSC:
N TK 911
C TK 4212
L thanh l TSC:
N TK 4212
C TK 911

Page

11

M 21: s tin chi t tin thu cc khon phi thu ca khch hng chuyn thng N 331, 211, 241/C TK131.
- Phn chi tin t tin vay di hn nhn c chuyn tr ngay cho ngi bn trong k bo co N 331, 211, 241/C TK341