Bao Cao Thuc Tap

Chuyn thc tp
chuyn ngnh
LI NI U
K ton l mt lnh vc gn lin vi hot ng kinh t, ti chnh. N cung
cp nhng thng tin c ch cho cc quyt nh qun l. V vy, k ton khng
ch c vai tr quan trng i vi hot ng kinh t Nh Nc m cn v cng
cn thit v quan trng vi hot ng ti chnh doanh nghip.
Nhng nm qua cng vi s i mi su sc ca c ch kinh t, vi qu
trnh pht trin kinh t, h thng k ton Vit Nam khng ngng hon thin, gp
phn tng cng v nng cao cht lng qun l ti chnh quc gia v qn l doanh
nghip.
K ton NVL l mt b phn quan trng v khng th thiu trong hot
ng SXKD. NVL l mt trong ba yu t c bn ca qu trnh hot ng
SXKD, l yu t cu thnh nn thc th sn phm. Do , vic hch ton, qun
l, s dng NVL lun l mt vn c quan tm hng u.
Mc ch cui cng ca cc doanh nghip chnh l li nhun. Vi mi
doanh nghip sn xut, vic cung cp v s dng NVL phi gn lin vi hiu
qu kinh t. Cung cp NVL kp thi trnh tnh trng lm gin on qu trnh
sn xut, m bo cho qu trnh sn xut c din ra lin tc. D tr, qun l
NVL mc hp l trnh tnh trng tha NVL gy ng vn, m bo tit
kim, gim bt chi ph, h gi thnh sn phm nhng vn m bo cht lng.
Trong iu kin nn kinh t ca nc ta ang tng bc hi nhp vo nn
kinh t th gii m ra mt mi trng thng thong cho cc doanh nghip
song cng c khng t kh khn. tn ti v pht trin trong s cnh tranh gay
gt ca nn kinh t th trng cc doanh nghip sn xut phi khng ngng i
mi, m rng quy m sn xut, nng cao cht lng sn phm, m bo doanh
thu phi b p nhng chi ph m doanh nghip b ra v phi c li, mc tiu
ny doanh nghip phi phn u tit kim c chi ph sn xut, h gi thnh
sn phm vi cht lng sn phm ngy cng cao c uy tn trn th trng.
qun l mt cch c hiu qu v tt nht i vi cc hot ng sn xut
1
Nguyn Th Mai Lin - Lp KT - K40
Chuyn thc tp
chuyn ngnh
kinh doanh ca doanh nghip, khng phn bit doanh nghip thuc thnh phn
no, loi hnh kinh t, lnh vc hot ng hay hnh thc s hu no u phi s
dng hng lot cc cng c qun l khc nhau, trong k ton c coi nh l
mt cng c hu hiu nht l cng tc qun l v hch ton, k ton vt liu
trong qu trnh sn xut bi v vt liu l i tng lao ng l mt trong ba
yu t c bn ca qu trnh sn xut. Mun qu trnh sn xut c u n, lin
tc v c hiu qu th doanh nghip phi cung cp y thng xuyn, kp
thi cc loi vt liu m bo s lng, ng chng loi v cht lng cho
qu trnh sn xut. K ton vt liu l mt trong nhng cng c phc v qun l
kinh t, n gn lin vi cc hot ng qun l kinh t khc, vic tnh ton, tng
hp nhp - xut vt liu c nh hng n vic tng hp v tnh gi thnh phm.
Do vy n nh hng n vic phn nh qu trnh hot ng sn xut kinh
doanh ca doanh nghip.
Nhn thc c vai tr ca vt liu trong qu trnh sn xut cng nh v
tr ca k ton vt liu trong h thng qun l kinh t ca doanh nghip, c s
gip ca Cng Ty C phn Xy Dng v Pht Trin H Tng Ty H c
bit l s gip ca tp th cn b, nhn vin trong phng k ton ca Cng
ty, em mnh dn i su vo nghin cu v vit v chuyn T chc cng tc
k ton nguyn vt liu ca Cng Ty C Phn Xy Dng v PTHT Ty H.
Ni dung ca chuyn gm 3 chng chnh:
Chng I : c im v t chc qun l nguyn vt liu ti Cng Ty CPXD v
PTHT Ty H.
Chng II : Thc trng k ton nguyn vt liu ti Cng Ty CPXD v PTHT
Ty H
Chng III: Mt s nhn xt v kin ngh hon thin k ton vt liu ti
Cng Ty CP XD v PTHT Ty H.
Kt lun
Chuyn thc tp
chuyn ngnh
MC LC
Trang
Li ni u
CHNG I: C IM V T CHC QUN L NGUYN VT
LIU
1.1.
TI
CNG
TY
CPXD
PTHT
TY
01
c im nguyn vt liu ti cng ty
07
1.2. c im lun chuyn nguyn vt liu ca Cng ty
10
1.3. T chc qun l nguyn vt liu ca Cng ty
11
CHNG 2: THC TRNG K TON NGUYN VT

LIU TI CNG TY CPXD V PTHT TY H
2.1. c im tnh hnh chung ca Cng Ty CPXD v
13
PTHT Ty H.
2.1. Qu trnh hnh thnh v pht trin
2.1.2. c im t chc sn xut v t chc qun l ti Cng
13
13
Ty CPXD v PTHT Ty H.
2.1.3. Quy trnh cng ngh sn xut
2.1.4. T chc cng tc k ton ti Cng ty
2.1.5. H thng k ton s dng v hnh thc k ton
2.2. Thc t t chc cng tc k ton nguynvt liu ti
15
16
17
20
Cng Ty CPXD v PTHT Ty H.

2.2.1. c im vt liu Cng Ty CPXD v PTHT Ty H.
2.2.2. Phn loi v nh gi vt liu thc t ti Cng Ty CPXD
20
21
v PTHT Ty H.
2.2.3. Cc th tc nhp - xut kho vt liu
2.2.4. K ton chi tit vt liu
2.2.5. K ton tng hp vt liu
CHNG III: MT S NHN XT V KIN NGH
30
34
36
HON THIN CNG TC K TON NGUYN VT

LIU TI CNG TY CPXD V PTHT TY H
Chuyn thc tp
chuyn ngnh
3.1. Nhn xt v t chc cng tc k ton nguyn vt liu
48
Cng Ty CPXD v PTHT Ty H.

* u im
* Mt s tn ti
3.2. Mt s kin xut v k ton ti Cng ty
49
3.2.1. T chc hch ton chi tit vt liu

3.2.2. T chc k ton tng hp vt liu
KT LUN
* Nhng thu hoch trong thi gian thc tp ti cng ty c phn xy 53
dng v PTHT Ty H
* By t li cm n
DANH MC BNG BIU
Trang
Biu s 1: Mt s ngyn vt liu chnh ca Cng ty

Biu s 2: Bng tng hp nhp kho vt liu
Biu s 3: Chng t ghi s
8
41
42
44
Biu s 4: Bng k chi tit vt liu xut dng

Biu s 5: Bng phn b vt liu xut dng
45
4
Chuyn thc tp
chuyn ngnh
Biu s 6: Bng tng hp xut vt liu
48
DANH MC S
S 1.1: B my qun l ti Cng ty CPXD v PTHT Ty H
Tran
g
14
S 1.2: T chc b my k ton ca Cng ty CPXD v PTHT Ty H
16
S 1.3: Trnh t ghi s k ton theo hnh thc k ton Chng t ghi s
19
S 1.4: S hch ton Nguyn vt liu theo phng php k khai
23
thng xuyn
S 1.5: S k ton tng hp Nguyn vt liu theo phng php
25
kim k nh k
Chuyn thc tp
chuyn ngnh
CHNG I:
C IM V T CHC QUN L NGUYN VT LIU TI
CNG TY C PHN XY DNG V PHT TRIN H TNG TY H
1.1. c im nguyn vt liu Cng ty c phn xy dng v PTHT Ty H
Vi c th ring ca ngnh xy dng sn phm l nhng bn , cc cng
trnh, hng mc cng trnh xy dng p ng nhu cu ca nhng bn hp ng
v nhng bn i tc. Th nguyn liu, vt liu s dng vo trong qu trnh sn
xut l tng i ln v a dng.
Cng nh cc n v sn xut ni chung, chi ph vt liu ti cng ty cng
chim mt t trng ln trong tng chi ph sn xut kinh doanh. Chim khong
60% trong tng chi ph sn xut kinh doanh. Do vy bt k s bin ng no ca
Chuyn thc tp
chuyn ngnh
vt liu u nh hng rt ln n gi thnh ca tng cng trnh, hng mc cng
trnh, do vic qun l vt liu v nh mc s dng vt liu ti cng ty c
coi l mt trong cc bin php qun l quan trng. Mt khc phi tnh ton ng
n cc khon chi ph vt liu vo tng i tng s dng m bo tnh
chnh xc, chn thc ca gi thnh cng trnh, hng mc cng trnh.
- Phn loi nguyn vt liu:
thi cng xy dng nhiu cng trnh xy dng khc nhau p ng nhu
cu th trng Cng ty CPXD & PTHT Ty H phi s dng mt khi lng
NVL rt ln bao gm nhiu th, nhiu loi khc nhau, mi loi nguyn vt liu
c vai tr, tnh nng ring. Mun qun l tt v hch ton chnh xc NVL th
phi tin hnh phn loi vt liu mt cch hp l v khoa hc. C th Cng ty
CPXD & PTHT Ty H s dng vic phn loi NVL nh sau:
tin hnh thi cng cng trnh hng mc cng trnh, Cng ty cn phi
s dng mt khi lng ln vt liu v cc chng loi cng rt phong ph a
dng. Mun qun l cht ch, s dng vt liu c hiu qa th cn tin hnh
phn loi vt liu. Cng ty m cc ti khon cp 2, cp 3 phn nh tng loi
vt liu cho mi loi vt t mt m s ring. V do tt c vt t s dng u
c hch ton vo ti khon 152. Ta c th nhn thy iu ny trn Danh mc
Nguyn vt liu: Bao gm hu ht cc vt liu m cng ty s dng
Biu 1.1: Danh mc mt s nguyn vt liu chnh ca cng ty
M vt liu
Cp
Cp
Cp III
III
III
152
13
01
Gch
Kiu
152
13
02
Mt g xoan
Tm
152
18
01
Ct vng
m3
152
18
02
Ct vng (loI 1)
m3
152
20
04
1x2
m3
M vt liu
n v tnh
Chuyn thc tp
chuyn ngnh
152
20
05
0,5x1
m3
152
20
06
mt loI 1
m3
152
20
07
Bt
Kg
152
29
01
Xi mng Sng PC 30
Tn
152
29
02
Xi mng hong thch
Tn
152
32
01
Thp phi 6
Kg
152
32
02
Thp phi 8
Kg
Nh vy nguyn vt liu theo cch phn loi ca Cng ty c hiu l:

Nguyn vt liu khng c chia thnh vt liu chnh vt liu ph m gi
chung l vt liu chnh. y l i tng lao ng ch yu ca cng ty, l c s
vt cht ch yu hnh thnh nn sn phm xy dng c bn. N bao gm hu ht
cc loi vt liu m cng ty s dng: xi mng, ct, , gch, ngi, vi,
g.trong mi loi li c chia thnh nhiu nhm.
V d:
Xi mng:
Xi mng Hong Thch

Xi mng Bm Sn
Xi mng Sng PC 30
- Nhin liu: cng ty nhin liu ch yu l cc loi xng du cung cp

nhit lng cho cc loi my mc xe c . y ch yu l cc loi xng du:
Chuyn thc tp
chuyn ngnh
- Du Therima
- Du FO
Du cng c phn thnh nhm: Du
- Du nhn: Du Omala
- Du thi
- Du phanh
- Ph tng thay th: L cc chi tit ph tng ca cc loi my mc v ph
tng thay th ca cc loi xe t nh: mi khoan, sm lp t,
- Ph liu thu hi: Ph liu ca cng ty gm cc on th ca thp, v bao
xi mngNhng cng ty khng thc hin vic thu hi ph liu nn khng c
ph liu thu hi.
Hin nay cng ty c cc kho c th cha chng loi vt t ging nhau
hoc khc nhau. Ring cc loi vt liu nh vi ct, sithng thng c
a thng ti chn cng trnh
1.2. c im lun chuyn Nguyn vt liu ca Cng ty CPXD & PTHT

Ty H
Trong nn kinh t th trng hin nay, li nhun ti a tr thnh mc ch
ca sn xut kinh doanh. Mi quan h t l nghch gia chi ph v li nhun
ngy cng c quan tm. V th cc doanh nghip u ra sc tm con ng
gim chi ph sn xut, h gi thnh sn phm. Vi vai tr nh vy nn yu cu
qun l nguyn vt liu cn cht ch hn trong tt c cc khu, t khu thu mua,
d tr v bo qun n khu s dng
- Trong khu thu mua: Cng ty phi thng xuyn tin hnh thu mua
nguyn vt liu p ng kp thi cho qu trnh sn xut, ch to sn phm v
cc nhu cu khc ca doanh nghip v ti y lun i hi phi qun l cht ch,
khi lng sn phm, quy cch sn phm, chng loi v gi c.
Chuyn thc tp
chuyn ngnh
- Trong khu gia cng, s dng: Doanh nghip cn tnh ton y chnh
xc, kp thi gi nguyn vt liu c trong gi vn ca thnh phm. Do vy, trong
khu s dng phi t chc tt vic ghi chp phn nh tnh hnh xut dng, gia
cng v s dng NVL trong sn xut kinh doanh m bo s dng tit kim,
hiu qu.
- Hin nay Cng ty s dng ba kho ln mi cng trnh l mt kho nh
nhm gi cho vt liu khng b hao ht thun tin cho vic tin hnh thi cng
cng trnh xy dng. V vy cc kho bo qun phi kh ro, trnh b xy ha
vt liu, cc kho c th cha cc chng loi vt t ging hoc khc nhau. Ring
cc loi ct ,si, c a thng ti cng trnh. Cng ty xc nh mc d tr
cho sn xut, nh mc hao ht, hp l trong qa trnh vn chuyn bo qun da
k hoch sn xut do phng kinh t k hoch vt t a ra. phc v tt cho
yu cu ca cng tc hch ton v qun l nguyn vt liu
1.3. T chc qun l nguyn vt liu ca Cng ty CPXD & PTHT Ty H

Nguyn vt liu cng cc yu t u vo nh vn, lao ng, cng ngh l cc
yu t u vo ca qu trnh to sn phm v nguyn vt liu liu l mt ti sn
lu ng cht lng nguyn vt liu nh hng trc tip n cht lng sn
phm. Chnh v vy vic qun l cht ch nguyn vt liu, c mc d tr c th
hp l s lm cho mi giai on ca qu trnh sn xut kinh doanh c ph hp
v khng b lng ph.
Do , vic qun l nguyn vt liu ti Cng ty l rt cn thit v ph hp
vi quy trnh xy dng. Trong khng th khng k n chc nng v nhim
v cc c nhn b phn trong cng ty
Nguyn vt liu c nhp v doanh nghip t nhiu ngun khc nhau
nh nhp khu , lin doanh lin kt, i lu vt tNn vic qun l vt
10
Chuyn thc tp
chuyn ngnh
liu cng tr nn cn thit v quan trng hn. Yu cu t ra i vi vic qun
l vt liu l:
tt c cc khu ca qu trnh sn xut ngay t khu thu mua bo qun ,
nhp kho, hay xut kho u phi s dng mt cch hp l nht.
Trong khu thu mua cn qun l v mt s lng, khi lng, n gi
chng loi lm sao t c chi ph vt liu mc thp nht vi sn lng,
cht lng sn phm cao nht.
i vi khu bo qun cn phi m bo ng ch quy nh ph hp
vi tng tnh cht l ho ca mi loi nguyn vt liu. Trnh tnh trng s dng
nguyn vt liu km cht lng do khu bo qun khng tt.
i vi khu d tr : m bo d tr mt lng nht nh va qu
trnh sn xut khng b gin on, ngha l phi d tr sao cho khng vt qu
mc d tr ti a, m bo cho qu trnh sn xut thng xuyn lin tc trnh
tnh trng ngng tr sn xut v thiu nguyn vt liu.
Cui cng l khu s dng: cn thc hin theo ng cc dnh mc tiu
hao theo bng nh mc sao cho vic s dng l hp l tit kim v c hiu
qa nht.
K ton vt liu: Lm nhim v hch ton chi tit nguyn vt liu, cng
c dng c theo phng php ghi th song song. Cui thng, tng hp cc s
liu lp bng k theo di nhp xut tn v np bo co cho b phn k ton tnh
gi thnh. Ph trch ti khon 152, 153. Khi c yu cu b phn k ton nguyn
vt liu v cc b phn chc nng khc tin hnh kim k li kho vt liu, i
chiu vi s k ton. Nu c thiu ht s tm nguyn nhn v bin php x l
ghi trong bin bn kim k.
Th kho: Theo di, ghi chp vo s sch mi khi c hng nhp kho, xut
kho thc t chi tit theo tng vt t, vt liu v i tng s dng.
11
Chuyn thc tp
chuyn ngnh
CHNG II:
THC TRNG V CNG TC K TON NGUYN VT LIU TI
CNG TY C PHN XY DNG V PTHT TY H
2.1. c im tnh hnh chung ca cng ty c phn xy dng v PTHT Ty
H
2.1.1. Qu trnh hnh thnh v pht trin
Cng ty c phn xy dng v PTHT Ty H c thnh lp theo
quyt nh s 256 / QTC ngy 19/ 9/ 2005 .
T nm 2005 n thng 11 nm 2007 cng ty c tr s ng ti x Thanh Lm
- M Linh - Vnh phc. Theo quyt nh s 244/Q/TCKT ngy 2/11/ 2007,
12
Chuyn thc tp
chuyn ngnh
Cng ty chuyn tr s v ng ti 126 Nguyn Tri - Phng Hng Vng - Th
x Phc Yn - Vnh Phc
ph hp vi tnh hnh pht trin chung ca ngnh xy dng v
thng mi cng nh ca t nc cng ty nhiu ln sp xp li t chc.
Hin nay cng ty hin c 46 CBCNV, trong gn 50 % CBCNV c trnh
i hc ,vi 3 phng ban chc
nng.
Cn b cng nhn vin trong cng ty ngy cng c nng cao v
trnh k thut nghip v, ngoi ng, tin hc. S dng thnh tho my mc
thit b hin i ng dng cc phn mm tin hc trong cng tc k thut, nghip
v nn nng xut lao ng ngy cng tng p ng c yu cu qun l trong
nn kinh t th trng hin nay.
2.1.2. c im t chc sn xut v t chc qun l ti cng ty c phn xy
dng v PTHT Ty H.
2.1.2.1. Nhim v v chc nng ca n v
* Tng hp v tham gia xy dng quy hoch, k hoch ngn hn v di hn
xy dng cc nh mc kinh t k thut.
* T chc thc hin cc n nghin cu, o v
* K kt v thc hin hp ng hp tc kinh doanh, thng mi mua bn khc
+ Cng ty c phn xy dng v PTHT Ty H l n v hch ton
kinh doanh c lp c y t cch php nhn, c con du ring v c ti
khon tin gi ti ngn hng cng thng phc yn .
Ngoi vic t chc qun l thi cng cng ty cn hp tc vi cc cng ty trong
v ngoi tnh tin hnh kinh doanh thng mi nhiu mt hng vi nhng
thng hiu khc nhau .
2.1.2.2. c im b my qun l Cng ty c phn xy dngv PTHT Ty
H.
13
Chuyn thc tp
chuyn ngnh
Cng ty c phn XD & PTHT Ty H t chc sn xut kinh doanh, qun l
c lp trong qu trnh sn xut v tiu thu sn phm cng nh cc hot ng
khc ti cng ty
-
B my t chc sn xut v qun l ca cng ty c th c minh ho bng

s sau :
S 1.1: B MY QUN L TI CNG TY C PHN
XD & PTHT TY H
Gim c
Phng
gim c
Phng
k thut
xy dng
phng
k ton
thng k
phng
t chc
hnh chnh
phng
kinh doanh
thng mi
14
Chuyn thc tp
chuyn ngnh
* Gim c: L ngi trc tip nm quyn qun l, ch o sn xut kinh
doanh ti cng ty. Gim c phi chu trch nhim qun l i vi mi hot
ng sn xut kinh doanh, chp hnh nghim chnh cc chnh sch, ch ca
nh nc v php lut .
* Ph gim c: L ngi tr l c lc cho gim c, c gim c giao ph
mt s cng vic v phi chu trch nhim trc gim c v nhng cng vic
c giao. Ph gim c gip gim c qun l trc tip vic sm xut cc
t v cc phng ban lin quan
* Phng t chc hnh chnh: C chc nng xy dng b my qun l n v ,
lao ng tin lng o to , tuyn dng v thc hin chnh sch ch i vi
cng nhn vin. Thc hin cng tc bo v ti sn ca cn b cng nhn vin
v ti sn chung ca n v .
*Phng k thut xy dng: C nhim v ch o k thut ton b khu sn
xut nh o v , gim st vic thi cng , tng hp ti liu nghin cu v
nh gi cng trnh , lp d ton mua sm vt t phng tin vn chuyn m
bao cung cp vt t phc v sn xut c lin tc hp l .
*Phng k ton thng k : L mt b phn trong h thng qun l ca cng ty
chu trch nhim trc gim c trong cng tc hch ton k ton v cung cp
nhng thng tin k ton .
2.1.3. Quy trnh cng ngh sn xut
Cng ty c phn xy dng v PTHT Ty H sau khi trng thu cc cng trnh
s tin hnh o v thnh lp k hoch tng th v chi tit phc v cho
vic xy dng v sau .
Nh vy do c th sn xut ca ngnh xy dng thng thng cc d n
thng ko di t mt n hai nm tr nn , v vy phi chia ra cc hng mc ,
cc phng n theo cc bc (c th l theo giai on , hng mc ) tin
hnh sn xut.
Ngoi phn xy dng cng ty cn thc hin k kt cc hp ng thng mi
vi cc n v khc mua bn hng ho. Cng ty c th thc hin ton b
15
Chuyn thc tp
chuyn ngnh
cng vic khp kn theo kiu khon gn, mua t bn on, cho cc n v giao
thu hoc khch hng .
* Quy trnh cng ngh sn xut ca cng ty c khi qut theo s sau
Kho st thit k
Nghim thu thanh
lp k hoch d
Thi cng cc bc
ton cc cng trnh ,
ton theo cc bc,
ca phng n,
hng mc hon thnh
giai on hp ng
ca hp ng.
quyt ton thanh l
sn xut .
hp ng v sn xut
2.1.4 T chc cng tc k ton ti cng ty gm :

Cn c vo c im t chc sn xut, trnh ca cn b k ton, trnh
qun l, quy m v t chc qun l. Cng ty chn m hnh t chc b my k
ton tp trung.
S 1.2: T chc b my k ton ca cng ty c phn xy dng
v PTHT Ty H.
K ton trng
ph trch chung,
KT tp hp
CFSX tnh Z SP,
lp BCTC
K ton vt
liu, cng c
dng c, TSC
K ton tin
lng v cc
khon trch
theo lng
K ton ngn
hng, cng n
kim th qu
16
Chuyn thc tp
chuyn ngnh
* Phng k ton thng k ca cng ty gm 4 ngi :
- K ton trng: l ngi ph trch chung , k ton tng hp CPSX, tnh gi
thnh sn phm, lp bo co ti chnh nh k mi qu v mi nm
- K ton vt liu, cng c dng c, ti sn c nh: L ngi theo di v
phn nh kp thi tnh hnh tng gim TSC v cng tc tnh khu hao TSC ,
theo di v phn nh chi tit vo bng tnh hnh nhp - xut - tn kho cc loi
vt liu trong cng ty
- K ton tin lng v cc khon trch theo lng: C nhim v thanh ton
tin lng theo thi gian v khi lng cng vic cho cn b cng nhn vin
trong cng ty v cc khon tm ng
- K ton ngn hng, cng n kim th qu: L ngi theo di tnh hnh thu
chi bng tin mt, tin gi ngn hng v cc khon thanh ton khc .
2.1.5. H thng k ton s dng v hnh thc k ton p dng
2.1.5.1 . H thng k ton s dng
- Ch k ton p dng: i vi cng ty c phn xy dng PTHT Ty H s
dng h thng k ton ca b ti chnh ban hnh theo quyt nh s
15/2006/Q - BTC ngy 20/3/2006 Ch k ton doanh nghip ca b
trng b ti chnh
- H thng ti khon k ton : ph hp vi c th sn xut ca ngnh xy
dng, p dng h thng ti khon k ton doanh nghip do b ti chnh ban
hnh
Ngoi ra thun tin hn cng ty dng k m thm mt s cc ti khon
khc chi tit hn cho ti khon cp 1.
+ Ti khon loi 1: Ti sn lu ng
- Nhm Hng tn kho
TK 152 - Nguyn vt liu
TK 1521 Nguyn vt liu cc loi
TK 1522 Nhin liu
17
Chuyn thc tp
chuyn ngnh
+ Ti khon loi 2 : Ti sn c nh
+ Ti khon loi 3 : N phi tr
+ Ti khon loi 4 : Ngun vn ch s hu
+ Ti khon loi 5 : Doanh thu
+ Ti khon loi 6 : Chi ph
+Ti khon loi 7 : Thu nhp khc
+Ti khon loi 8 : Chi ph khc
+ Ti khon loi 9 : xc nh kt qu kinh doanh
2.1.5.2. Hnh thc k ton p dng: Cng ty c phn xy dng v pht trin
h tng Ty H ang p dng hnh thc k ton Chng t ghi s v hch
ton hng tn kho theo phng php k khai thng xuyn , tnh thu gi tr gia
tng theo phng php khu tr
18
Chuyn thc tp
chuyn ngnh
S 1.3: Trnh t ghi s k ton theo hnh thc chng t ghi s
19
Chuyn thc tp
chuyn ngnh
Cng ty p dng phng php k khai thng xuyn phn nh tnh hnh nhp
- xut - tn kho nguyn vt liu, cng c dng c, sn phm d dang trn s k
ton mt cch thng xuyn lin tc .
* S 1.4: S lun chuyn chng t
S chi tit
C
cng n
i t
Th kho
chuyn giao
i tng
Th kho
Chng t nhp xut
Bng tng hp
nhp xut vt liu
Chng t ghi s
Ghi ch :
Ghi hng ngy
i chiu ,kim tra
Ghi cui thng
S dng k
chng t ghi s
S ci
2.2. Thc t t chc k ton vt liu ti cng ty c phn xy dng v

PTHT Ty H
2.2.1. c im vt liu Cng ty c phn xy dng v PTHT Ty H
Vi c th ring ca ngnh xy dng sn phm l nhng bn , cc cng
trnh, hng mc cng trnh xy dng p ng nhu cu ca nhng bn hp ng
v nhng bn i tc. Th nguyn liu, vt liu s dng vo trong qu trnh sn
xut l tng i ln v a dng.
20
Chuyn thc tp
chuyn ngnh
Cng nh cc n v sn xut ni chung, chi ph vt liu ti cng ty cng
chim mt t trng ln trong tng chi ph sn xut kinh doanh. Chim khong
6% trong tng chi ph sn xut kinh doanh. Do vy bt k s bin ng no ca
vt liu u nh hng rt ln n gi thnh ca tng cng trnh, hng mc cng
trnh, do vic qun l vt liu v nh mc s dng vt liu ti cng ty c
coi l mt trong cc bin php qun l quan trng. Mt khc phi tnh ton ng
n cc khon chi ph vt liu vo tng i tng s dng m bo tnh
chnh xc, chn thc ca gi thnh cng trnh, hng mc cng trnh.
2.2.2. Phn loi v nh gi vt liu thc t ti cng ty c phn xy dng
v PTHT Ty H.
2.2.2.1. Phn loi vt liu
Do tnh cht ring ca ngnh xy dng, cn c vo tng ni dung, tnh cht
ca tng loi vt liu nhm t chc qun l v k ton vt liu. Mt khc mt s
vt liu ch yu ca cng ty khi tham gia vo qu trnh sn xut n khng cu
thnh trc tip vo gi thnh cng trnh m ch hao mn khi tham gia vo qu
trnh sn xut. Do vy ti cng ty vt liu c phn loi nh sau:
- Nguyn vt liu ch yu: L cc loi vt liu c s dng chnh tham
gia vo qu trnh sn xut nh ct, , si, xi mng, st, thp ..
- Nhin liu: Nhin liu c s dng phc v cho qa trnh sn xut nh
dng trong cc cng tc khoan, bm, phng tin vn ti, my mc thit b hot
ng trong qu trnh sn xut kinh doanh nh xng, du diezen , nht.
- Ph tng thay th: Gm cc loi ph tng chi tit s dng thay th sa cha
cc loi my mc ca cng ty nh my trn va, my bm my khoan nh: xm
lp, m phanh cc loi, c nhp t cc loi, li khoan kim cng.
21
Chuyn thc tp
chuyn ngnh
V d:
Ngy 6/7/2011cng ty c mua mt s vt liu ca cng ty c phn xy dng
Hong Long cha tr tin cho ngi bn theo ho n GTGT 080161
HO N (GTGT)
Lin 2 (Giao cho khch hng )
Ngy 06/07/2011
Mu s 01.GTKT - 3L
(EY/2011B)
S 080161
n v bn hng : Cng ty c phn xy dng Hong Long

a ch : Gia lm - H ni
H tn ngi mua : Bi Xun i
n v : Cng ty c phn xy dng v PTHT Ty H
a ch : 126 Nguyn Tri - Phng Hng Vng - TX Phc yn - Vnh Phc
Hnh thc thanh ton : Mua chu
STT
Tn hng ho
dch v
VT
S
lng
n gi
Thnh tin
GCH
kiu
100
55.000
5.500.000
XI MNG
tn
200
70.000
14.000.000
CT NH
Cc ph
vn chuyn
khi
100
65.000
6.500.000
800.000
Cng
26.800.000
Thu GTGT 10%

2.680.000
Tng tin thanh
ton
29.480.000
S tin bng ch : Hai mi chn triu bn trm tm mi nghn ng chn .
Th trng n v
( k, ghi r h tn )
Ngi mua hng

( k , ghi r h tn )
K ton trng
(k ,ghi r h tn )
22
Chuyn thc tp
chuyn ngnh
Cn c vo ho n GTGT s 080161 tnh gi vn thc t ca vt liu nhp

kho
Chi ph vn chuyn phn b cho mi loi vt liu theo khi lng l :
Phn b
cho gch
800.000
=
* 100
200.000
* 200
(100+200+100 )
400.000
200.000
(100+200+100 )
Phn b
cho xi mng
800.000
=
Phn b
cho ct nh =
800.000
* 100
(100+200+100)
- Tr gi gch nhp kho
= 5.500.000 + 200.000 =
5.700.000
- Tr gi ca xi mng nhp kho = 14.000.000 + 400.000 = 14.400.000

- Tr gi ca ct nh nhp kho = 6.500.000 + 200.000 = 6.700.000
23
Chuyn thc tp
chuyn ngnh
HO N (GTGT) Mu s 01 : GTKT- 3LL

Lin 2 ( Giao cho khch hng )
Ngy 09/07/2011
n v bn hng: Cng ty TNHH thng mi Thin Anh
a ch
(EA/2011B)
S : 07386
:Tam Hng - yn lc - vnh phc
H tn ngi mua hng : Nguyn vn Khi

n v: Cng ty CPXD v pht trin h tng Ty H
a ch: 126 Nguyn Tri - Phng Hng Vng - TX phc yn - vnh phc
Hnh thc thanh ton : Mua chu
STT
1
Tn hng ho
dch v
Li khoan kim
cng 112
c vt
VT
S lng
n gi
Thnh tin
chic
1.400.000
2.800.000
chic
200
10.000
2.000.000
2
Cng tin hng
4.800.000
Thu sut 10%
480.000
Tng cng tin

thanh ton
5.280.000
S tin bng ch : Nm triu hai trm tm mi nghn ng chn .

Ngi mua hng
Ngi bn hng
Th trng n v
(k , h tn )
(k ,h tn )
(k ,h tn )
Ngy 10/7/2011 sau khi nhn c chng t trn, ngay lp tc thnh lp ban
kim nghim kim tra ton b s NVL trn mua theo ha n kt qu
kim nghim c ghi vo bng kim nghim vt t
24
Chuyn thc tp
chuyn ngnh
n v: Cng ty CP XD & PTHT Ty H
B phn: KCS
Mu s 03-VT
Q 15/2006/Q/BTC
Ngy 20/03/2006 ca b trng
TC
BIN BN KIM NHIM VT T

Ngy 10/07/2011
S : 01
Cn c vo ho n GTG T s 180161 ngy 06/7/2011
Cn c vo ho n GTG T s 07386 ngy 09/7/2011
Ban kim nghim vt t gm c :
1. V VN LONG
Chc v
Trng ban
2. V TH THU
Chc v
u vin
Chc v
3. V TH LOAN
tham gia kim nghim vt t cc loi sau y :
STT
1
2
3
4
Tn nhn hiu
quy cch
VT
phm cht
Gch
Xi mng
Ct nh
Li khoan
Kiu
Tn
Khi
chic
S
lng
u vin
Kt qu kim
nghim
S
lng ng
100
200
100
2
100
200
100
2
S
lng
khn
g
ng
0
0
0
0
Ghi
ch
kim cng
112
5
c vt
chic
200
200
0
Cng
602
602
0
kin ca ban kim nghim: S NVL ny t tiu chun, cht lng iu
kin nhp kho
i din k thut
Th kho
Trng ban
(K, h tn )
(k, h tn )
(k, h tn )
Bin bn kim nghim vt t c lp thnh 03 bn: 01 bn phng k thut k
hoch, 01 bn phng k ton, 01 bn do th kho gi.
25
Chuyn thc tp
chuyn ngnh
Cn c vo ho n Bng kim nghim vt t hng ha trn, phng k ton tin
hnh lp phiu nhp kho cho s vt t .
Mu s 01 -VT
Q :15/2006/Q-BTC
Ngy 20/3/2006 ca b
trng b ti chnh
PHIU NHP KHO

Ngy 11/07/2011
S: 30
H tn ngi giao hng: Bi xun i

Theo bin bn kim nghim vt t s 10/7/2011 ca cng ty
Nhp ti kho: Thanh Nga
STT
A
1
Tn quy
cch nhn
hiu vt t
(SPHH)
B
s lng
VT
n
gi
Thnh tin
S
Kiu
Theo
chng t
1
100
Thc
nhp
2
100
3
57.000
4
5.700.000
Tn
200
200
72.000
14.400.000
Khi
100
100
67.000
6.700.000
400
400
GCH
2
XI MNG
3
CT NH
Cng
26.800.000
Tng s tin (vit bng ch) : Hai mi su triu tm trm nghn ng chn .
Ph trch cung tiu
(k ,ghi r h tn)
Ngi giao hng

(k,ghi r h tn )
PHIU NHP KHO

Ngy 11/07/2011
Th kho
(k,ghi r h tn )
Th trng n v
(k ,ghi r h tn )
Mu s 01 -VT
Q :15/2006/Q-BTC
26
Chuyn thc tp
chuyn ngnh
S: 31
Ngy 20/3/2006 ca b
trng b ti chnh
H tn ngi giao hng: Nguyn Vn Khi

Theo bin bn kim nghim vt t s 10/7/2011 ca cng ty
Nhp ti kho: Thanh Nga
STT
A
1
Tn quy
cch nhn
hiu vt t
(SPHH)
B
s lng
VT
n gi
S
Chic
Theo
chng t
1
02
Thc
nhp
2
02
Chic
200
200
Li khoan
kim cng
phi 112
2
Thnh tin
3
1.400.00
0
4
2.800.000
10.000
2.000.000
c vt
Cng
4.800.000
Tng s tin (vit bng ch) : Bn triu tm trm nghn ng chn .

Ph trch cung tiu
(k ,ghi r h tn)
Ngi giao hng

(k,ghi r h tn )
Th kho
(k,ghi r h tn )
Th trng n v
(k ,ghi r h tn )
Gi vn thc t ca vt liu theo hp ng cung cp :

Do cng ty khng c a im xy dng kho cha nhin liu m lng tiu
hao nhin liu cho cng tc trn va v vn chuyn thit b rt ln, do cng
ty c phn xy dng v PTHT Ty H k hp ng cung cp nhin liu vi
x nghip bn l xng du khu vc I Phc Yn cp ti ca hng xng du s 2
vi hnh thc thanh ton bng chuyn khon .
27
Chuyn thc tp
chuyn ngnh
V d
Ngy 16/7/2011 n v mua ca ca hng xng du 5.000lt xng M 83 theo
ho
n GTGT s 09755 l :
50.000.000
Xng M 83: 5.000 lt x 10.000 /lt
50.000.000
Cng
5.000.000
Thu GTGT (10%)
2.500.000
L ph giao thng
57.500.000
Tng tin thanh ton
n v k hp ng chn gi cp pht xng du ca hng s 02 nn khi tnh
n gi nhp xng M 83 n v cng thm vo n gi nhp khon l ph
giao thng c th l :
Gi thc t nhp
kho ca xng M 83 l
50.000.000 + .500.000
=
10.500 /lt
5.000 lt
* Gi vn ca vt liu nhp li khng dng ht :
Vt liu nhp li l do iu kin hot ng ca cng ty trn a bn rng
khng tp trung mt ch , m cn c vo d ton chi ph nguyn vt liu cho
tng d n cng trnh , hng mc cng trnh cng ty mua sm v cp pht cho
cc t xy dng, khi thi cng xong n v t chc nghim thu ngay ti hin
trng xc nh mc tiu hao thc t ca nguyn vt liu, nu c tha th t
xy dng phi c trch nhim mang n ti kho ca n v nhp li. Khi lm
th tc nhp li th cng ty ly ng gi nhp l gi xut kho khi xut vt liu
.
28
Chuyn thc tp
chuyn ngnh
V d
Ngy 18/7/2011 t xy dng do anh Nguyn Duy Long lm t trng thuc
cng trnh xy dng H Giang nhp li 100 tn xi mng . Khi lm th tc xut
kho ly n gi l 72.000 /tn . Vy
Gi tr nhp li ca vt liu xi mng l = 100 tn x 72.000 /tn = 7.200.000
29
Chuyn thc tp
chuyn ngnh
* i vi vt liu xut kho
Xut pht t c im ca cng ty hot ng trn a bn phn tn, vt liu
mang tnh cht chuyn ngnh cung cp theo nh mc d ton do vt liu
mua n u th dng cho sn xut n . Hin nay n v tnh gi vn thc t
ca vt liu xut kho theo phng php nhp trc - xut trc.
V d
n v c tnh hnh ti liu thng 7 /2011 nhp - xut - tn xi mng nh sau :
Ngy
Tnh hnh
nhp - xut
S lng
n gi
S tin
1/7
tn
10
71.500
715.000
11/7
nhp
200
72.000
14.400.000
20/7
nhp
100
72.000
7.200.000
26/7
xut
150
Cn c vo ti liu , tnh gi vn thc t ca vt liu xi mng xut kho ngy 26/7

c tnh nh sau :
= (10 *71.500) + (140 * 72.000) = 10.795.000
Vy tr gi thc t ca xi mng xut kho ngy 26/7/2011 l : 10.795.000
30
Chuyn thc tp
chuyn ngnh
Mu s 02 -VT
n v : Cng ty c phn XD & PTHT Ty H
Q S 15/2006/Q/BTC.Ngy
a ch: 126 Nguyn Tri - Phng Hng Vng
20/03/2006 ca b trng BTC
- TX Phc Yn -Vnh Phc

PHIU XUT KHO
S: 10
Ngy 15/07/2011
N TK 621 :
C TK 1521
H v tn ngi nhn hng : Xun Quy t xy dng s 1 - H Giang
L do xut kho : dng thi cng cng trnh
Xut ti kho : Thanh Nga
S Lng
STT Tn nhn hiu
sn phm hng
ho
A
B
M
s
VT
n gi
Thnh tin
4
Theo
chng t
1
Thc
nhp
2
Xi Mng
Tn
100
100
72.000
7.200.000
Cy
150
150
60.000
9.000.000
St Thp
Cy
50
50
67.000
3.350.000
Cng
19.550.000
S tin bng ch: Mi chn triu nm trm nm mi nghn ng chn .

Ngi nhn hng
( k ,h tn )
Th kho
(k ,h tn )
K ton trng
(k ,h tn )
Th trng n v
(k ,h tn )
31
Chuyn thc tp
chuyn ngnh
2.2.4. Cc th tc nhp - xut kho vt liu
2.2.4.1. Th tc nhp vt liu .
Vt liu ca cng ty c phn xy dng v PTHT Ty H ch yu l do
mua ngoi, do vy khi vt liu c mua v trc khi nhp kho c phng k
thut, k hoch vt t, k ton, th kho tin hnh kim nghim. Khi vt liu
ng cht lng, quy cch chng loi v s lng y th s tin hnh nhp
kho
- cng ty c phn xy dng v PTHT Ty H th phiu nhp kho c lp
thnh 03 lin: 01 lin lu chng t, 01 lin giao cho th kho, 01 lin ngi mua
gi cng ho n giao cho phng k ton lm c s thanh ton.
2.2.4.2. Th tc xut kho vt liu .
cng ty c phn xy dng v PTHT Ty H vt liu trong kho ca
n v ch yu l xut dng cho sn xut kinh doanh. Cn c vo nh mc
d ton vt liu , giy nghi ca t, phng ban c duyt. Phng k ton
lp phiu xut kho, sau c chuyn xung kho lnh vt t.
Phiu xut kho c lp thnh 03 lin: 01 lin do phng k hoch vt t lu gi,
01 lin giao cho th kho, 01 lin giao cho ngi lnh vt t sau chuyn cho
phng k ton tnh gi tr thc t xut kho.
Sau mi ln xut kho, th kho cn c vo phiu xut kho ghi s thc xut vo
th kho
32
Chuyn thc tp
chuyn ngnh
V d
Ngy 28/07/2011 phng k ton nhn c giy gh ca ng Xun Quy
t trng t khoan I H Giang.
CNG HO X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
..***
GIY NGH
Knh gi: Ban lnh o cng ty c phn xy dng v PTHT Ty H
Ti tn l : Xun Quy t trng t khoan I
Hin nay ti ang cng t thi cng trnh tai a phn H Giang. Do a
tng cng nn phi dng li khoan kim cng mi thc hin thi cng c.
Vy ti vit giy ny ngh cng ty cp cho chng ti loi li khoan kim
cng nh sau:
Tn vt liu
1.Li khoan kim cng 112
2. Li khoan kim cng 91
S Lng
01
01
Ngy 28/07/2011
Gim c duyt
(K , ng du, h tn )
Ngi ngh
(K ,h tn )
33
Chuyn thc tp
chuyn ngnh
Mu s 02- VT
Q : 15/2006/Q/BTC
Ngy 20/03/2006 ca b trng BTC
n v : Cng ty c phn xy dng v

PTHT Ty H
a ch : 126 NguynTri-Phng
HngVng -Phc Yn - Vnh phc
PHIU XUT KHO

S : 32
Ngy 28/07/2011
N TK 621
C TK 1521
H tn ngi nhn hng: Xun Quy. a ch t khoan I H Giang
L do xut kho: thi cng cng trnh
Xut tai kho: Thanh Nga
STT Tn nhn hiu ,
quy cch phm
cht vt t
1
2
Li khoan kim
cng 112
Li khoan kim
cng 91
Cng tin hng
M VT
s
S
lng
yu
cu
Chic
01
Chic
01
n gi
Thnh
tin
1.400.00
0
1.250.00
0
1.400.000
Thc
xut
01
01
1.250.000
2.650.000
S tin bng ch: Hai triu su trm nm mi nghn ng chn.

Ngi nhn hng
(k ,h tn )
K ton trng
(k ,h tn )
Th trng n v
(k ,h tn )
Th kho
(k ,h tn )
- i vi ph tng thay th cng ty khng c nh mc c th. Khi pht sinh nhu

cu s dng, t sn xut ln b phn vt t xin lnh theo yu cu thc t. Khi
xut vt t theo nh mc t sn xut s tin hnh sn xut theo k hoch (theo
hp ng k kt ). Trong qu trnh sn xut nu thiu vt t th t sn xut s
lm t trnh xin cp thm. Sau khi gim c k duyt, t sn xut s cm t trnh
ln phng k ton lm th tc xut kho. Cc bc tip theo c tin hnh
nh trn.
34
Chuyn thc tp
chuyn ngnh
2.2.5. K ton chi tit vt liu
Hch ton chi tit vt liu l cng vic hch ton kt hp gia kho v phng
k ton nhm mc ch theo di cht ch tnh hnh nhp - xut - tn kho tng
th, tng loi vt liu c v s lng, chng loi, cht lng v gi tr. Ti cng
ty c phn xy dng v PTHT Ty H k ton chi tit vt liu s dng phng
php ghi s song song. K ton chi tit vt liu c s dng trn c s cc
chng t:
- Phiu xut kho mu s 01 - VT
- Phiu nhp kho mu s 02-VT
T cc chng t k ton ghi s
- Th kho .
- S chi tit vt t
Ti kho: S dng th kho hch ton chi tit vt liu, phn nh tnh
hnh hin c v s bin ng ca tng th vt liu theo ch tiu s lng. Th
kho c s dng cho nhiu nin k ton v c m cho tng th vt liu,
mi tp th kho c quy nh cho tng loi vt liu. Trn mi tp th kho
c ghi danh mc cc th vt liu cho d dng tm kim v ghi chp. Khi th
kho nhn c phiu nhp hoc phiu xut vt liu th tin hnh ghi th kho
theo mu quy nh khi nhn c 01 lin phiu nhp do phng k ton gi
xung v cc lin phiu xut kho do ngi nhn vt liu trc tip mang n th
th kho c trch nhim ghi vo ct thc xut trong phiu xut kho v gi v
phng k ton 01 lin v vo th kho chi tit theo s lng nhp kho tng ln
v xut kho tng phn.
35
Chuyn thc tp
chuyn ngnh
V d
Cn c vo phiu nhp kho s 05 ngy 06/01/2011 v phiu xut kho s 17
ngy 20/01/2011 th kho chi tit cho tng loi vt liu vo th kho nh sau:
TH KHO
S th : 12
Tn vt t : Li khoan kim cng 112
Quy tc nhn hiu
n v tnh: chic
Ngy
thng
S hiu
chng
t
Nhp
S t: 01
S lng
Trch yu
Nhp
Xut
28/7
Ghi ch
Xut
Tn 01/7
11/7
Tn
31
32
Cng ty TNHH T
TM Thin Anh
T khoan I H
Giang
02
02
01
02
01
Cng
Tn 30/7
01
36
Chuyn thc tp
chuyn ngnh
TH KHO
S th: 13
Tn vt t : li khoan kim cng 91
Quy cch, nhn hiu
n v tnh: chic
S hiu
Ngy chng
thng t
Trch yu
nhp
28/7
xu
t
32
S t: 02
S
lng
nhp
Tn
T khoan I
H Giang
Cng
Tn 30/01/11
ghi ch
xut
tn
01
03
02
01
02
Ti phng k ton: K ton s dng s chi tit vt t ghi tnh hnh nhp xut - tn kho vt liu s lng v gi tr .
Ti cng ty c phn xy dng v PTHT Ty H theo quy nh i vi
vic k ton chi tit p dng theo phng php ghi th song song th ti phng
k ton phi ghi s k ton chi tit tit ng vo thi im pht sinh nghip v.
Nhng do c im kinh doanh v tnh hnh nhp - xut - tn vt t trong n v
mi vo s chi tit cho tng th vt liu. Theo di, lp vo cui thng nh sau:
2.2.6. K ton tng hp vt liu
Song song vi cng tc chi tit vt liu , k ton tng hp nhp - xut vt
liu l cng tc khng km phn quan trng .
K ton tng hp l vic s dng cc ti khon k ton phn nh, kim
tra gim st cc i tng k ton c ni dung kinh t dng tng qut.
m bo cung cp thng tin kp thi, m bo s theo di cht ch
tnh hnh bin ng ca vt liu. Cng ty t chc cng tc k ton tng hp
vt liu theo phng php k khai thng xuyn .
37
Chuyn thc tp
chuyn ngnh
Ti cng ty c phn xy dng v PTHT Ty H k ton tng hp s dng
cc ti khon v s k ton sau:
- TK152: Nguyn vt liu
+ 152: Nguyn vt liu
+ 1522: nhin liu
+ 1523: ph tng thay th
- TK331: Phi tr ngi bn
Ngoi ra cn c mt s ti khon khc c lin quan nh: TK111, TK112 ,
TK133, TK621, TK627, TK 642
Cc s tng hp gm
- Bng tng hp nhp vt liu
- Bng k chi tit xut vt liu
- Bng phn b s 02
- Chng t ghi s
- S ng k chng t
- S ci ti khon 152
2.2.6.1. K ton tng hp nhp vt liu
Ngun nhp : vt liu ca n v nhp t nhiu ngun khc nhau nh :
- Mua ngoi
- Mua theo hp ng
- Nhp li t cc cng trnh dng khng ht
Nhng ch yu l ngun mua ngoi
i vi vt liu mua ngoi vi hnh thc tr tin bng tin gi ngn hng l
Khi d ton chi tit ca n c duyt phng k thut k hoch ca cng ty
lp k hoch cung cp vt liu thi cng cng trnh. Khi vt liu c vn
chuyn v n kho cng ty th k ton chi tit vt liu lp y cc chng t
nh bin bn kim nghim vt t, phiu nhp kho km theo ho n GTGT
theo tng ln nhp.
Khi lp xong cc chng t trn k ton tin hnh ghi s:
38
Chuyn thc tp
chuyn ngnh
N TK 152: Gi cha c thu

NTK 133 : Thu GTGT u vo
C TK111,112
V d : Theo phiu nhp s 30 ngy 11/07/2011 v ho n GTGT s 080161
k ton ghi
N TK 1521 : 26.800.000
N TK 133 :
2.680.000
C TK 331 : 29.480.000
- i vi vt liu mua ngoi theo hnh thc tr bng tin mt k ton cng lm
th tc tng t nh trn.
V d: Ngy 20/07/2011 ng Bi Xun i mua 05 hp mc in lazer ( cha c
thu GTGT ) vi n gi mt hp l 1.500.000 /hp tr bng tin mt .
Mc in lazer 5 hp x 1.500.000 = 7.500.000
Thu GTGT 10 %
750.000
Tng s tin phi thanh ton :
8.250.000
K ton ghi : N TK 1521 : 7.500.000

N TK 133 :
750.000
C TK111: 8.250.000
- i vi vt liu mua ngoi theo hnh thc cha thanh ton cho ngi bn k
ton phi m s chi tit thanh ton cho tng ngi bn v theo di trn TK
331
39
Chuyn thc tp
chuyn ngnh
Cng ty c phn XD v PT h tng Ty H
S CHI TIT VT LIU
Nm 2011
Ti khon: 152
Tn kho: Cng ty Ty H
Tn quy cch nguyn liu, vt liu: Li khoan kim cng 112
n v tnh: Chic
Chng t
S
Ngy
A
B
31
11/7
32
28/7
Din gii
C
S
TK
thng
Cng ty
TNHH T TM
Thin Anh
T khoan I
H Giang
Cui thng
n gi
1
1.400.000
331
1.400.000
621
1.400.000
Nhp
SL
TT
2
3
SL
4
Xut
TT
5
01
1.400.000
01
1.400.000
Tn
SL
TT
6
7
0
02 2.2.800.000
2.800.000
1.400.00
0
Cng ty c phn XD v PT h tng Ty H

S CHI TIT VT LIU
Nm 2011
Ti khon: 152
Tn kho: Cng ty Ty H
Tn quy cch nguyn liu, vt liu: Li khoan kim cng 91
n v tnh: Chic
Chng t
S
Ngy
A
B
32
28/7
Din gii
C
S
TK
thng
T khoan I
H Giang
Cui thng
621
n gi
1
1.250.000
1.250.000
Nhp
SL
TT
2
3
SL
4
Xut
TT
5
01
1.250.000
01
1.250.000
SL
Tn
TT
6
3
7
3.750.000
2.500.000
V d: Cn c vo phiu nhp kho s 31 ngy 11/7 v ho n GTGT 07386 k

ton ghi
40
Chuyn thc tp
chuyn ngnh
N TK1521: 4.800.000
N TL133 :
480.000
C TK 331 : 5.280.000
(Cng ty TNHH thng mi Thin Anh )
s chi tit theo di thanh ton vi cng ty TNHH Thin Anh nh sau :
TRCH S CHI TIT TK 331

Thng 07/2011
n v: Cng ty TNHH thng mi Thin Anh
Chng t
TK
i
ng
Ni dung
S
Ngy
S tin
S d
N
D c u k
07386
1.550.000
Mua vt liu
152
thu GTGT
D cui
thng
133
06/01
4.800.000
480.000
5.840.000
- i vi vt liu nhp li t cc cnh trnh: khi xut dng vt liu cho cc

n cng trnh, nu khng s dng ht nhp li kho cng ty. Trong trng hp
ny k ton cn c vo cc chng t c lin quan xc nh gi tr thc t
vt liu nhp kho ly ng gi khi xut kho vt liu. K ton tin hnh ghi s
nh sau:
N TK 152
C TK 621
41
Chuyn thc tp
chuyn ngnh
V d
Ngy 24/01/2011 t khoan I H Giang nhp li st thp vi s lng 10 cy khi
lm th tc xut kho ly n gi l 67.000 /cy ( theo phiu xut kho s
10 ngy 01/01/2011)
k ton ghi: N TK 152 : 670.000
C TK621 : 670.000
Mi hnh thc thanh ton tin mua hng v t nhiu ngun mua hng th cng ty
c phn xy dng v thng mi Trung Sn u lp y cc th tc v c
tng hp trn bng tng hp vt liu theo thng v k ton cn c , vo s liu
dng tng cng trn bng tng hp lm c s trn chng t ghi s .
Cn c vo phiu nhp kho (s 02,05) nn bng tng hp vt liu nh sau
Biu s 2
BNG TNG HP NHP KHO VT LIU

Thng 01/2011
Ghi n TK
vt liu
STT
A
01
B
C
D
TK
i
ng
Phi tr cho ngi 331
bn H 080161
Cng ty TNHH
331
TM Thin Anh
Thanh ton bng
111
TM
Thanh ton bng
112
TGNH
Vt liu nhp li
621
t CT H Giang
Ghi n
TK133
Trch yu
Tng cng
Tng cng
TK1521
29.480.000
26.800.000
2.680.000
5.280.000
4.800.000
480.000
8.250.000
7.500.000
750.000
57.500.000
7.200.000
TK1522
52.500.000
5.000.000
7.200.000
107.710.000 46.300.000
Ngi lp biu
( k ,h tn )
52.500.000 8.910.000
Ngy 30/01/2011
K ton trng
(k ,h tn )
42
Chuyn thc tp
chuyn ngnh
- Cn c vo dng tng cng ca bng tng hp nhp vt liu k ton ln

chng t ghi s s 60 (do cc nhip v kinh t pht sinh t nn hng thng k
ton mi nn chng t ghi s 01 ln )
BIU 3 :
n v: Cng ty c phn xy dng v PTHT Ty H
CHNG T GHI S
S 60
Ngy 30/01/2011
Chng
t
S
11
Trch yu
Ngy
thng
30/01
Nhp kho vt liu

Thng 01/2009
TK 1521:
63.370.000
TK1522 :
52.500.000
Cng
Ngi lp biu
(k ,h tn )
S
hiuTK
S tin
152
152
152
152
133
621
112
111
331
Ghi
ch
7.200.000
57.500.000
7.500.000
34.760.000
8.910.000
115.870.00
0
K ton trng
(k ,h tn )
2.2.6.2. K ton tng hp xut vt liu

Trong cc doanh nghip sn xut, vt liu xut kho ch yu s dng cho
sn xut sn phm, qun l phc v cho qu trnh sn xut . Ngoi ra nguyn
vt liu cn c xut kho cho cc nhu cu khc ca doanh nghip nh gia
cng, gp vn lin doanh, nhng bn hn na nguyn vt liu l nhn t
43
Chuyn thc tp
chuyn ngnh
cu thnh nn gi thnh sn phm. Do k ton phi phn nh kp thi xut
dng vt liu cui k phi tnh gi thc t xut kho v phn b ng n cho
i tng s dng , c nh vy mi m bo hch ton tng hp chi ph v tnh
gi thnh chnh xc .
i tng k ton chi ph sn xut cng ty l cc n nh: n
Hn Gai - Mng ci, v cc tp hp ng kinh t nh cng trnh khoan H
Giang. Ngoi ra cn xut vt liu cho b phn phc v nh t xe, cho b phn
qun l cng ty nh: Phng ti chnh - hnh chnh, Phng k thut k hoch,
Phng k ton thnh k. Mi trng hp xut vt liu cng ty lp y chng
t lm c s ghi s k ton .
phn nh y , chnh xc kp thi mi khi xut vt t ra khi kho
th k ton chi tit vt liu phi lp y cc chng t xut vt t bao gm :
- Giy gii thiu ( Do cng ty t in theo quy inh hng dn ca b ti chnh
- Giy ngh
- Phiu xut kho
K ton tng hp cn c vo phiu xut hch ton .
V d: Cn c phiu xut kho s 10 ngy 01/01/2011 (biu 03)
k ton hch ton :
N TK 621: 19.550.000
C TK 1521:19.550.000
Phiu xut s 17 ngy 20/01/2011 (biu s 07 ) k ton ghi
N TK 621: 2.650.000
C TK 1521: 2.650.000
Phiu xut s 11 ngy 07/01/2011 xut xng thi cng cng trnh :
Xng M83: 3000 Lt x 10.500 /lt = 31.500.000
k ton ghi: N TK 621:31.500.000
C TK1521: 31.500.000
- Ngy 26/01/2011 xut cho b phn qun l hnh chnh 2.000 lt xng i
cng tc vi s tin l: 2.000 lt x 10.500 /lt = 21.000.000
44
Chuyn thc tp
chuyn ngnh
K ton ghi :
N TK 642: 21.000.000
C TK 1522 : 21.000.000
K ton tng hp cn c vo cc chng t xut kho vt liu , phiu xut vt liu
phn loi chng t theo nhm , loi v tng i tng vo bng k chi tit
xut vt liu . T bng k chi tit cho tng i tng s dng ghi vo bng
phn b s 02 Bng phn b vt liu - cng c dng c ( biu 2)
V d: Cn c vo phiu xut s 10 ngy 01/01/2011 ( biu 03) s 11 ngy
07/01/2011, s 17 ngy 20/01/2011( 1biu s 06) nn bng k chi tit vt
liu xut theo ng i tng s dng l t khoan bm H Giang
Biu 4
BNG K CHI TIT VT LIU XUT DNG

Thng 01/2011
Cng trnh khoan bm H Giang
S 15
Tn vt liu
H v tn
Tng s tin TK1521
ngi nhn
Xi mng
Xun Quy
17.995.000
17.995.000
G
St thp
Li khoan
kim cng
112
Li
khoankim
cng 91
Xng M83
Cng
Nguyn Duy
9.000.000
9.000.000
V Vn
Long
3.350.000
3.350.000
Xun Quy
1.400.000
1.400.000
Xun Quy
1.250.000
1.250.000
Phng hnh
chnh
21.000.000
TK1522
21.000.000
53.995.000
32.995.000
21.000.000
45
Chuyn thc tp
chuyn ngnh
Cn c vo bng k chi tit lp bng phn b vt liu xut dng
Biu s 5
n v : Cng ty c phn xy dng v PTHT Ty H
BNG PHN B VT LIU XUT DNG
Thng 01/2011
Ghi c cc TK
STT
01
02
TK152
TK 1521
TK 1522
i tng
Hch
s dng
ton
Cng TK 621 chi ph
nguyn vt liu trc
tip
Cng trnh khoan bm
H Giang
.
Cng TK 642 chi ph
qun l doanh nghip
..
32.995.000
Tng cng :
32.995.000
Ngi lp biu
(k , h tn )
Thnh
tin
Hch
ton
Thnh
tin
21.000.000
21.000.000
Ngy 30/01/2011
K ton trng
( k , h tn )
46
Chuyn thc tp
chuyn ngnh
Biu 6
BNG TNG HP XUT VT LIU

Thng 01/2011
S 12
Ghi c cc
ti khon
STT
01
07
i tng
s dng
TK
i
ng
Tng cng
TK 1521
Cng trnh
khoan H
Giang
.
Cng TK 621
621
32.995.000
32.995.00
0
..
32.995.000
.
32.995.00
0
Phng t chc
hnh chnh
642
21.000.000
53.995.000
Cng :
32.995.00
0
TK 1522
TK
1523
21.000.00
0
21.000.00
0
47
Chuyn thc tp
chuyn ngnh
Cn c vo bng tng hp xut vt liu (biu s 6) ln chng t ghi s s 61
CHNG T GHI S
Ngy 30/01/2011
S 61
S hiu
ti khon
Trch yu
Chng
t
S
12
S tin
Ghi ch
Ngy thng
30/01/2011
Xut kho vt liu

thng 01/2011
TK1521:
32.995.000
N
621
C
152
53.995.000
621
152
53.995.000
TK1522 :
21.000.000
Cng
Km theo 01 bng tng hp xut vt liu
Ngi lp biu
( K , h tn )
53.995.000
K ton trng
(k , h tn)
Cn c vo chng t ghi s s 60 ,61 ghi vo s ng k chng t v s ci

TK152
a ch: 126 Nguyn Tri - Phng Hng Vng - TX Phc Yn - Vnh Phc
S NG K CHNG T
Nm: 2011
Chng t ghi s
S tin
S hiu
60
Ngy thng
30/01
102.710.000
61
30/01
53.995.000
48
Chuyn thc tp
chuyn ngnh
49
Chuyn thc tp
chuyn ngnh
CHNG III
MT S NHN XT V XUT, KIN NGH HON THIN
CNG TC K TON NGUYNVT LIU TI CNG TY C PHN
XY DNG V PHT TRIN H TNG TY H
3.1. Nhn xt v t chc cng tc k ton vt liu cng ty c phn xy
dng v PTHT Ty H
*
ph hp vi tnh hnh v iu kin trong nn kinh t th trng, cng
ty nhanh chng chuyn i v chnh thc p dng ch k ton mi vo
hch ton. N cho php phn nh y kp thi cc nghip v kinh t pht sinh
p ng c yu cu qun l kinh t ca cng ty.
K ton cng ty p dng ch hch ton k ton theo phng php
chng t ghi s. Phng php ny ph hp vi c im quy m ca cng ty.
Trong qu trnh hch ton cng ty thc hin ng cc quy nh v ch ghi
chp ban u trn cc chng t. Trn cc s k ton tng hp cng ty p
dng v lm cc bo co ti chnh, k ton theo ng cc mu biu do b ti
chnh ban hnh. Ngoi cc chng t mang tnh bt buc s dng thng nht theo
quy nh ca nh nc trong cc doanh nghip, ph hp vi yu cu qun l
ca ngnh xy dng ni chung v cng ty ni ring th cng ty s dng mt
s mu biu, s sch k ton to iu kin cho vic ghi s ci cc ti khon
c thun tin.
i vi cng nhn lao ng trc tip cng ty p dng hnh thc khon
lng cho tng cng trnh, y l hnh thc tr lng ph hp vi nguyn tc
phn phi theo lao ng, gn cht vic s dng lao ng vi cht lng sn
phm , do khuyn khch c ngi sn xut c trch nhim v t gic trong
qu trnh sn xut lao ng mang li hiu qu cho cng ty.
Vi c im vn ng ca vt liu trong cng ty l vic nhp xut din
ra khng thng xuyn trong thng nn vic cng ty la chn phng hp k
khai thng xuyn t ra c u im hn, n cho php ngi qun l nhn bit
mt cch thng xuyn tnh hnh nhp - xut - tn kho nguyn vt liu. ng
50
Chuyn thc tp
chuyn ngnh
thi khi lng ghi chp ca cng tc k ton cng khng tng ln nhiu so vi
phng php kim k nh k .
t c nhng thnh tch trn l s c gng l lc ca mi cn b ,
nhn vin trong phng k ton - thng k ca cng ty, c bit l s lnh o
ng n nghim khc v lm vng chuyn mm ca tng ngi v ca k
ton trng ca cng ty. Cc nhn vin k ton u c trnh chuyn mn, c
kinh nghim trong ngh do mt ngi c th m nhim nhiu phn hnh
khc nhau m vn m bo cung cp y kp thi v chnh xc thng tin cn
thit cho cng tc qun l, iu hnh v kim sot tnh hnh kinh t ti chnh
ca cng ty.
* Bn cnh nhng u im trn cng tc hch ton k ton ni chung v cng
tc k ton vt t ni rin ca cng ty cn c nhng hn ch nht nh nh sau:
Vic tnh gi vt liu theo phng php tnh gi nhp trc xut trc ,c
lc n khng phn nh chnh xc c gi c vt liu hin ti trn th trng.
K ton tng hp vt liu khng m s chi tit TK 621 theo di tnh
hnh xut kho, nhp kho vt liu trc tip cho tng cng trnh m ch l bng k
vt liu xut dng ( TK 621) Cho mi cng trnh nn mt dng trn bng k. Do
khng theo di c chi tit tng ln xut vt liu c th cho tng cng
trnh.
Vi gc l mt sinh vin thc tp em mnh dn nu ra mt s kin
ngh nhm hon thin hn na cng tc t chc vt liu ca cng ty .
3.2.
Mt s kin xut v cng tc k ton ti cng ty .
3.2.1.
T chc hch ton chi tit vt liu
Chi ph vt liu ti cng ty chim t trng ln trong tng s chi ph sn

xut nn vic theo di nhp vt liu theo gi nhp trc xut trc l khng ph
hp vi cng ty .
Xut pht t c im ca cng ty l hot ng trn a bn rng, phn
tn ,vt liu mang tnh cht chuyn ngnh khng nhiu chng loi d nhn din
51
Chuyn thc tp
chuyn ngnh
v cung cp theo nh mc d ton. Do vt liu mua v n u th dng vo
sn xut n . V th n v tnh gi vn thc t ca vt liu xut dng theo
phng php thc t ch danh ca tng ln nhp v cho tng cng trnh s ph
hp hn.
V d : Cn c vo d ton cng trnh khoan H Giang phiu xut kho
s 10 ngy 01/01/2011. Gi xut kho vt liu k ton vt liu ly gi tn u
thng i vi g v st thp cn xi mng ly gi nhp kho ngy 01/01/2011
( phiu nhp kho s 01, biu 02). vit phiu xut kho.
52
Chuyn thc tp
chuyn ngnh
n v: Cng ty c phn XD PTHT Ty H

a ch: 126 Nguyn Tri - Phng Hng
Vng - TX Phc yn - Vnh phc
Mu s 02- VT
Q:15/2006/Q/BTC
Ngy 20/03/2006 ca b trng
BTC
PHIU XUT KHO

S: 10
Ngy: 01/01/2011
N TK 621
C TK 1521
H tn ngi nhn hng: Xun Quy t khoan I H Giang
L do xut kho: Thi cng cng trnh
Xut ti kho: Thanh Nga
S
lng
STT
A
1
2
3
Tn nhn hiu
phm cht vt t
B
xi mng
G
St thp
VT
S
tn
cy
cy
Theo
Thc
chng
xut
t
1
100
150
50
2
100
150
50
Thnh
gi
tin
3
72.000
60.000
67.000
4
7.200.000
9.000.000
3.350.000
19.550.000
Cng
S tin bng ch : Mi chn triu nm trm nm mi nghn ng chn .
Ngi nhn hng
(k , h tn )
Th kho
( K , h tn )
K ton trng
(K ,h tn )
Nguyn Th Mai Lin - Lp KT - K40 Bng k

nhp - xut - tn
Bng k nhp
S s d
Th trng n v
( K ,h tn )
53
Bng lu k xut
Bng k xut
Chuyn thc tp
chuyn ngnh
Vic theo di vt liu ca cng ty theo hnh thc th song song do vy dn n
vic chnh lch s lng gi tr nguyn vt liu. khc phc tnh trng ny
n v nn dng hnh thc theo di s s d theo di chi tit nguyn vt liu.
S 1.5:
K ton chi tit vt liu theo phng php s s d
Chng t nhp
Bng k nhp
Bng lu k nhp
Th kho
Chng t xut
S s d
Bng k xut
Bng k
nhp - xut - tn
Bng lu k xut
Ghi ch :
.
Ghi hng ngy

Ghi cui thng
i chiu kim tra
3.2.2. T chc k ton tng hp vt liu .

Vi c th ring ca ngnh xy dng sn phm hon thnh l nhng cng
trnh xy dng v c hch ton theo tng cng trnh hoc hp ng. Do vy
mi cng trnh ny s c thi cng hon thnh trong mi lin k ton hoc
c th d dang cho nm sau. theo di chi tit chi ph nguyn vt liu xut
dng cho mi cng trnh (hay hp ng ). K ton tng hp nguyn vt liu nn
m s chi tit ti khon 621 Chi ph nguyn vt liu trc tip
54
Chuyn thc tp
chuyn ngnh
KT LUN
C th khng nh rng k ton nguyn vt liu c vai tr quan trng i
vi cng tc qun l sn xut kinh doanh ca cc doanh nghp sn xut. Thng
qua cng tc k ton nguyn vt liu gip cc n v sn xut kinh doanh s
dng mt cch c hiu qu nguyn vt liu, bo qun v ngn nga cc hin
tng tham lng ph vt t lm thit hi n ti sn ca doanh nghip khng
ngng phn u tit kim vt t ni ring, chi ph sn xut ni chung h gi
thnh sn phm tng tch lu v tng tc chu chuyn ca vn kinh doanh.
Qu trnh thc tp ti phng k ton - thng k cng ty c phn xy dng v
PTHT Ty H. gip em vn dng th nghim nhng kin thc hc
trng vo thc t cng tc k ton nguyn vt liu v qun l s dng nguyn
vt liu cng ty. ng thi ly thc tin cng c kin thc c hc
trng.
Trong qu trnh thc tp ti cng ty em c gng hc hi nghin cu
hon thnh tt ti T chc cng tc k ton nguyn vt liu Cng ty C
phn xy dng v PTHT Ty H
Trong chuyn em cng xin mnh dn xut mt s gii php vi
nguyn vng gp phn hon thin hn k ton nguyn vt liu ti cng ty .
Tuy nhin do thi gian thc tp c hn hiu bit v l lun v thc t cn
hn ch nn chuyn ca em khng th trnh khi nhng sai st, tn ti, em rt
momg c s ch o gp ca cc thy, cc c gio v cn b phng k ton
ca Cng ty nhn thc ca em v nhng vn ny cng hon thin hn.
Mt ln na em xin cm n cc thy c trong b mn c bit l thy TS.
Trn Qu Lin cng cc anh ch phng k ton Cng ty C phn xy dng v
PTHT Ty H gip em hon thnh chuyn tt nghip ny.
Em xin chn thnh cm n !
55
Chuyn thc tp
chuyn ngnh
NHN XT CA N V THC TP
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56
Chuyn thc tp
chuyn ngnh
NHN XT CA GIO VIN HNG DN
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57
Chuyn thc tp
chuyn ngnh
NHN XT CA GIO VIN PHN BIN
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58

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Chuyn thc tp

Nguyn Th Mai Lin - Lp KT - K40

c im nguyn vt liu ti cng ty

1.2. c im lun chuyn nguyn vt liu ca Cng ty

1.3. T chc qun l nguyn vt liu ca Cng ty

CHNG 2: THC TRNG K TON NGUYN VT

Cng Ty CPXD v PTHT Ty H.

HON THIN CNG TC K TON NGUYN VT

Nguyn Th Mai Lin - Lp KT - K40

Cng Ty CPXD v PTHT Ty H.

3.2.1. T chc hch ton chi tit vt liu

DANH MC BNG BIU

Biu s 1: Mt s ngyn vt liu chnh ca Cng ty

Biu s 4: Bng k chi tit vt liu xut dng

S 1.2: T chc b my k ton ca Cng ty CPXD v PTHT Ty H

S 1.4: S hch ton Nguyn vt liu theo phng php k khai

Nguyn Th Mai Lin - Lp KT - K40

Nguyn Th Mai Lin - Lp KT - K40

Xi mng hong thch

Nh vy nguyn vt liu theo cch phn loi ca Cng ty c hiu l:

Xi mng Hong Thch

- Nhin liu: cng ty nhin liu ch yu l cc loi xng du cung cp

1.2. c im lun chuyn Nguyn vt liu ca Cng ty CPXD & PTHT

Nguyn Th Mai Lin - Lp KT - K40

1.3. T chc qun l nguyn vt liu ca Cng ty CPXD & PTHT Ty H

Nguyn Th Mai Lin - Lp KT - K40

Nguyn Th Mai Lin - Lp KT - K40

Nguyn Th Mai Lin - Lp KT - K40

Nguyn Th Mai Lin - Lp KT - K40

B my t chc sn xut v qun l ca cng ty c th c minh ho bng

Nguyn Th Mai Lin - Lp KT - K40

Nghim thu thanh

ton cc cng trnh ,

ton theo cc bc,

hng mc hon thnh

quyt ton thanh l

2.1.4 T chc cng tc k ton ti cng ty gm :

Nguyn Th Mai Lin - Lp KT - K40

Nguyn Th Mai Lin - Lp KT - K40

S 1.3: Trnh t ghi s k ton theo hnh thc chng t ghi s

Nguyn Th Mai Lin - Lp KT - K40

Chng t nhp xut

2.2. Thc t t chc k ton vt liu ti cng ty c phn xy dng v

Nguyn Th Mai Lin - Lp KT - K40

n v bn hng : Cng ty c phn xy dng Hong Long

Thu GTGT 10%

Ngi mua hng

Nguyn Th Mai Lin - Lp KT - K40

Cn c vo ho n GTGT s 080161 tnh gi vn thc t ca vt liu nhp

- Tr gi gch nhp kho

- Tr gi ca xi mng nhp kho = 14.000.000 + 400.000 = 14.400.000

Nguyn Th Mai Lin - Lp KT - K40

HO N (GTGT) Mu s 01 : GTKT- 3LL

:Tam Hng - yn lc - vnh phc

H tn ngi mua hng : Nguyn vn Khi

Thu sut 10%

Tng cng tin

S tin bng ch : Nm triu hai trm tm mi nghn ng chn .

Nguyn Th Mai Lin - Lp KT - K40

BIN BN KIM NHIM VT T

PHIU NHP KHO

H tn ngi giao hng: Bi xun i

Ngi giao hng

PHIU NHP KHO