~ .

............ _-- ~, ,____,........._~

ao TAr CHiNH

..

!

I

~

I I

CHE 1)0 KE ToAN Ap DUNG eRO

~ , .

"? ;.,,'-

DON VI CHU HAU TU

..

(Ball hanh theo Quyet dinh st{21412000IQD .. FffC ngay 28 thang 12 nom 2000 cua 89 Tai chinh)

Phan thii nhat:

Phan th{r hal:

Phan thu ba:

Phan thu nr:

Phan thn nam:

+

QUY DINH CHUNG I

HE TH6NG BIEU MAU CHUNG TU KE

. ~ ~ ~ ,

TOAN VA QUY D~NH VE PHUONG PHAP

LAP CHONG rrr KB TdAN

H~ TH6NG TAl KHOAN KE ToAN vA QUY D1NH VE NQI DUNG, K~T CAU vA PHUONG PHAp GHI CHEP TAl KHOAN KETOAN

HE TH6NG BIEU MAU so KE ToAN v). QUY DfNH VB PHUONG PHAp GHI CHEP S6KETOAN

HE TH6NG BIEU MAU BAD cAo TAl

. ,.... ;:

CHINH VA QUY DJNH VE PHUONG

PHAp LAP sAo cAo TAl CHiNH

+

NHA XUAT BAN TAl cHfNH HA NOI- 2001

I

f

~

-

,

Chiu tracb nhiem bien soan:

+ • +

Bui V.an Mai

TS. Phung Thi Doan Giang Van Hi~u

Tham gia bien soan:

Le Thi Bleh Lan

..

Ha Thj Tuong Vy

Tran Thi LUll

.. ..

V ii Due Ch lnh Nghiem Manh Hung Khuc Duy Tan Va cac dong nghiep

3

t

Trong nhfing niIm quo, cung vUi III chuyln ddt sdu sdc va phdt triln lim nu;mh nln kinn tf theo co che~ thi truong, Hf th6ng kI~ loan Vi¢r Nam cia khong ngi'lng duac dllj mtti va hoan thifn, g6p phdn rich cue vao vi~c tang cuang va nang cao chd: luang qudn ly tiii chinh qu6c gia, Nha nuoc d5 ban hanh Che' 4(1 kefl loan doanb nghi~p thea Quyli dinh 1141 TCIQDICDKF ngiiy 0111111995, Quyet dinh 16712000IQD~f{fC ngay ?511012000 va Imidu Thong til sUa d6i bd sung; Che'dtj k£ loan hanh chinh sf! nghi~p thea Quyit djnh 999 TCIQDICDKr ngdy 02111/1996 .. ~

Trong ITnh v¥c ddu tu, xuy dung, NhO. nude dO ban Juinh Ngh! djnh 52J1999/ND*CP ngay 081711999 ella Chinh phil ve Quy chi~ qudn ly dau tu vaxdy l&p~ Ngh; dinh 1212000/ND~CP ngdy 05/512000 eua Chinh Phd sUa do?it b6 sung Nghi dinh 52/1999IND .. CPJ thay the~ D~'u /¢ qudn ly ddu tu va xdy dung dii ban hanh kem theo Ngh] dinh 421CP ngay 161711999, Nghj dlnh 92/CP ngay 231811997 c4a Chinh phil.

DE tritn khai thuc hifn Ngh] dinh 52119991ND-CP va Nghi djnh 12120001ND·CP noi tren, B~ Tai chinh da ban Iulnh Thong IU 7012000(IT .. [frC ngay 171712000 Huang ddn quyeJ loan von ddu tu; Thong tu 9612000fIT-BTC ngay 28/9/2000 Huang dan qudn ly, thanh loan von ddu tu va von Slf nghi~p co tinh eMf ddu Ill; Thong IU 11012000fIT·IJrC ngay 1411112000 Huang dan qudn Ii va sa dung ,,6n eua DNNN cho ddu III xiiy dung; va ngay 28112/2000~ B~ Tai chinh dii ban hanh Che; 411 ice toan dp dlf.ng cho dun vi Chti diiu tu, thay th~" Thong tu s6~ 72flTLB ngay 06/12/1991 ella Lien Bq Tai chinh OM XQy dung.

Ch~~ df) ki" roan tip dung cho dan vi chu diiu tu ban hanh ngay 28/12/2000 86m 05 phdn:

Phdn thu nhd: : Quy dinl: chung;

Ph an thu hai ~~ H~ thong bilu mdu chting tii ke loan va quy

dinh vi phuang phap l(ip chung tU ke'toan t·

~. Hf thong rai khodn ke~ toan va quy dinh. ve nt)i dung, ket cau va phuong phap ghi chep tiii

Ph an. thu ba

5

~-~.-".'

khodn ke loan;

Phdn thu tu ~~ H~ thong bilu mdu sd k~' loan va quy dinh ve~

phuong phdp ghi chep sri kelt todn;

Phdn thu nom ~. H~ thong bilu mdu bao cao ta; chink va quy dinh vi phuang phdp /t)p baa cao tai chinh.

NhQm ddp Ung yeu cdu phdt triln do dang ella Ban qulin Jj cdc d" tin ddu tu thuoc cdc ca quan Nha nJlOC~ don vi HCSN, cdc 16 chllt chinh tri, chinb tri xii ht)i, cac ttS chuc XQ h(Ji~ xii h~i- nghd nghifp vacdc doanh nghi~p Nha nuac, doanh nghi~p co v6n ddu tu nuoc ngoai, cac doanh nghiep tu nhdn, cdc dE! an qucc te~~~. Ch~~ d~ ke~ todn dan vi chu dtlu tu Ian ddu tien duo: ban hanh dciy du, d6ng bo, chi lief} thong nhdt va phil. hll/1 ap dung cho cdc loai hinh doanh nghi~p, td chuc co dJ! an ddu ttl dztOi cdc hinh thttc khdc nhau tu 11112oo} ~ Trong d6 quy djnh ro rang cac nguy~n tqc va phuong poop ke.r roan liep nh(in va su dung cdc ngu6n von ddu tll(nguOn von NSNN, ngu6n von chu sa hilu~ ngu6n vtln vay~ ngudn van tai tra va nguon von khac.,.); chi phi thuc hien du dn: ke~ todn thue' GrGr duac khdu tru hot;1c hoan lai trong qua trlnh dau tu xdy dung; kiP" loan chenh I¢ch tj giii ngoai t¢~~ chi phi chay thIi co tdi, san xud: thu, kil todn gid tri ddu tu va gia tri nun danh gid lai khi ban giao cong trinh; thu nhap, chi phi cdc hoar dting khdc CUll Ban qudn Jy du dn.~,.

Trang qua trinh xdy dung, chung t6i dO nhgn dUf/c sl{ hap rde va giup do coo dong ddo cdc ca quan, dun vi, Ban qulin ly dtf an va cdc chuyen gia, d~c bi~t Iii B9 ~y dung. Chung tot hy vong Che~ d~ ke" toan dan vi chu ddu tu mat ban hanh va dUfiC phd c4p dum dang quyln sach nay Sf thUfjn tirn va hilu tch cho nguiJi su dung, se dap Ung duqc su mong moi ella d6ng ddo cac co Quant dan vi va cdc nhd ddu III xdy dung gtln xa.

Trio trong

BiIi VAn Mai

V~ Iru';"'g V~ Chl41) k( loan BlJ Toi chink

6

L_ .

Bl) TAl CHiNH C()NG HOA XA H(}I CUU NGHiA VItT NAM

.. .. • +

~ .. ~*w*.. Dt)c I$p·~ Ttl do .. Hanh phuc

56: 21412000/QD~ BTC ... ~ .. ~~ .. ~_ •• O&* .. -~ .. ------- ... *-----

Ha noi, ngay 28 thang 12 tuim 2000

QUvtT DINII eVA Bc.) TRUONG ao TAl CHiNH

V~ viec ban hanh che dq ke toan ap dung cho don vi chu dau ur

B() TRUONG B() TAl CHINH

+ •

- Can elf Philp lenh Ke roan va Thong ke c6ng b6 thea Lenh s606- LCf/HDNN ngay 20/5/1988 cua Hoi d6ng Nha rnroc va Dieu 1~ t6 chirc k€ toan Nha mroc ban hanh thee Ngh] dinh s6 25/HDBT ngay 18/3/19R9 cua Hoi dong BQ tnrcng (nay IA Chinh Phil);

- can Ctl Nghi dinh s6 15/CP ngay 02/3/1993 cua Chinh phll quy dinh v~ nhiern vu, quyen han va trach nhiem quan 19 Nha nunc cua B¢~ CC1 quan ngang IJ¢.~

... Can cit Nghi dinh 86 I 78/CP ngay 28/10/l994 cua Chmh phil guy dinh ve chirc nang, nhiem vu va to chile bQ may cua B¢ Tid chinh:

...

~ can cu Ngh] dinh s6 5~/1999/ND~CP ngay 08/7/1999 cua Chinh

phu ban hanh Quy che quan 19 dAu nr va xay dung: Nghi dinh s6 12/2000/ND-CP ngay 05/5/2000 ella Chfnh phu ve viec sua d6j, bci sung met s6 dieu cua Quy ch€ quan ly d.Au ttl va xay dung kern theo Ngh] dinh s6 52/1 999/ND-CP ngay OSn/1999 cua Chfnh Phu;

- Can eli Quyet dinh s6 1 141-TC/QD/CDKT ngay 01/11/1995 cua Bl> tnrong B¢ Tai chfnh ve. viec ban hanh Che d¢ ke toan doanh nghiep:

Quyet djnh s6 999-TC/QD/CDKT ngay 2/11/l996 cua B¢ truong BQ Tai chfnh v6 viec ban hanh H¢ lhpng Che d¢ k€ toan hanh chinh st! nghiep;

7

Sau khi c6 9 ki~n thaa thuan cua B¢ tnreng Bi> Xay dung t~i cong , vAn s6 23 [3~B"DtrcKT ngay 14/12/2000;

. . (' :' . ~ . .

. - ,'t I •••• •

Thea 4~ nghi ella V~ tntbn8 V9 016 de) ke toan,

QUVfT llJNH:

Dieu 1:. Ban hanh kemtheo Quy€t -dinh nay ·'Cht d() k€ toan ap

. .

dung cho don vi chu da.u tun, g6m:

1- Quy dlnh chung; ..

2- H¢ thong biiu mau chrrng tu k€ loan va quy dinh vi: phtrong ~phap lap chUng tit k€ toan: .,

3- H~ th6ng tAj khoan k~ roan va quy dinh ve n¢i dung, ker cau va phuong phap ghl chep tai khodn ke roan:

4 .. H~ th6ng bieu m!u sO k!' toan va quy dinh ve phuong phap ghi chep sO k€ roan;

5- H~ thong bi!u miu bao cao ta·i chfnh va quy dinh vt! phirong phap l~p baa cao tai chfnh.

Dieu 2: ChI! d¢: k~: toan dan. vi chu d~u .tu ap dung cho tat ca cac don vi chu d4u ttr c6 thanh lap Ban quan .19 du an va to chtrc cong tac ke toan rieng thuoc doanh nghiep thuoc moi thanh phan kinh t~ va cac don vi hanh chinh SCI nghiep. Tnrong hop don vi chu dau tu khong thanh J~p

.

. .

Ban quan· ly dt! an thl ke loan dir an dtiu fa dugc thuc hien tren cimg h~

th6ng sO k~ to an ella doanh nghiep hoac don vi hanh chinh str nghiep,

. .

Dieu 3: Ch!' dO ke" toan nay c6 hi~u Il!c thi hanh th6ng nh~t trong eli· nlf& tlr ngay 01/01/2001. thay the Che- d¢ k~ toan dan v] chit diu nr ban hanh theo Thong nr lien Bt) s672 TTILB ngay,06/12/199·J "Huong

f

din thttc hien che do k~ roan dan vi chit dg,u nr" eua SO Tai chinh va DO

'III... oil • •

Xay dung ..

f)i~u 4: Uy ban nhan dan esc tinh, thanh ph6 tnrc thuec Trung ~ang; .eac BQ, co quan ngang 801 co quan thuQc Chinh phu, cac ca quan

r dom the. cac t6 chtk xi h¢i a Trung irong, Tho truang cae dan vi c6 lien quan chill rich nhiem chi d~01 trieD khai thi hanh Quy6t dinh nay.

I

KTI D(J TRUONG DO T AI CHiNH Ddky

Thii truimgTRAN VAN TA

I

~.

1

9

~ .... .,

Phan thu nhat QUY f)iNH CHUNG

Chuang I

QUY DJNH CHUNG

f)i~u 1 w Ch~ dO ke toan dan vi chu diu ttl. ap dung cho cac dan vi chii d'u tu c6 thanh l~p Ban quan 19 dl! an va to. chirc cOng tac k~ toan rieng. Cac don vi chi! d~u nr khOng thsnh l~p Ban quan 19 du an thl k€ loan du an da:u tu duoc thuc hien tren cung h¢ thong sO k€ loan cua doanh nghiep hoac don vi hanh chinh SI! ngh~¢p nhirng phai tuan thu nhfrng quy dinh ella che' d¢ nay v~ n¢i dung, phtrong phap gbi chep va rna sO k€ roan chi tiet phan anh ngu6n vOn dau tUI chi phi thvc hien d'u til, l~p c4c bao cao tAi chinh vA quyet toan v6n dau IU du an hoan thanh.

Di~u 2 • Dan v, chi! d«iu tu phai chap hanh che d¢ k€ loan thea Phap l¢nh K!' toan vA Th6ng ke, Di!u 1~ TO chiic k€ loan Nha mroc, cac -van ban phap quy hien hanh v! k€ toan, kiern toan va nhfrng quy dinh tai Quy~t dinh nay ..

Bien 3 - K6 loan don vi chit d'u nr c6 nhiem vu

• • +

1 - Thu th~p, phan anh, ,xir 19 va tOng hop d1ty du. kip thm, chfnh X8C thong tin ve ngu6n vOn dau nr hinh thanh (bao g6m v6n ngan sach Nha mroc C~Pt von ehb sa htru, v6n vay, v6n diroc tili tro, vien tro, h.); tinh hlnh chi phi, sit dung va thanh toan v6n dAU ttr; tinh hmh quyet toan v6n d~u nr thea co ca:-u v6n d~u ttl, thea du an, cong trinh, h angrn uc cong trinh hoan thanh.

2 ~ Tinh roan va phan anh chfnh X3C, day du,' kip thai s6 hrong va gia tri tirng loai, tirng thu tai san cO dinh va tai san hni d¢ng tang len do dAu tu xay dung mang Iai,

3 - Thuc hien kiem tra, kiern soar tlnh hinh chap hanh cac lieu chuan, dinh mtrc, cac che dQ:~ chfnh sach quan 19 tai chinh v~ dau nr va xay dung ciia Nha nuoc va cua dan V!; kiem tra viec quan ly, sir dung cac loai vat tu, tal-san, tlnh hinh chap hanh ky luat thanh toan, ch~p hanh du loan.

4 - Lap va nQp dung han ban cao tai chinh cho cac co quan quan • I. cifp tren va cac co quan thanh toan, cho vay va taj trg von, co quan

13

Th6ng k~t Cung cAp thOng tin va tai lieu can thi~t phuc V\l cho viec xay dung dt! roan, xAy dJ.!ng cac dinh muc chi tieu cho hoat dong diu ttl va xay dung, Phan tfch va danh gia hieu qua sir dung cac ngu6n

vlSn d'u tu b dan vi chit d'u tu. .

£lieu 4 • Yeu cAu cOng lac kt toan a don vi chu diu tu

- Phan anh kip thCJi. d'y du, chinh xac va trung th~c moi hoat dOng kinh tef tAi chinh phit sinh trong qua trlnh dau tu va xay dung tai dan vi ch ii d a: u nr;

~

... Phil dim bao quan ly chat che, toan dien, lien rue moi khoan

vat nr, tai san, ti~n v6n d dan vi chu dau ttl;

. ..

- Chi tieu do ke toan phan anh phai thong nhat voi chi tieu quy

dinh trong dl! toan v~ nl)i dung va phuong phap tinh roan:

... 56 lieu trong bao cao tai chinh phai cung c{p d~y du" trung thuc, chinh xac nhirng thOng tin kinh t€. tAi chinh c'-n thiet cho hoat d¢ng quan ly va thuc hi¢n qua trlnh da:u tu, quyet roan vOn dau nr cua

don' vi chit dAu nr; ,

..

.. T6 chirc cong ta~ ke toan phii gon, nhe, ti€t kiern va hieu qua,

f)i~u 5 ~ N(tj dung cong viec ke roan cua don vi chu dAu nr

Ke" roan nguon von ddu tu:

Phan anh s6 hien c6 va tlnh hmh bien dong v6n d4u nr theo tirng ngu6n hlnh thanh, baa g6m: Ngu6n v6n NSNN C~P9 nguon v6n chu so huu c,ua chu d~u nr, ngu6n v6n vay, ngu6n viS" duoc tai tro, vien trg va cac khoan hO tea v~ dAu til .

1 - Phan ~nh chi phi rhuc hien d4u nr thee co cau v6n dgu nr, theo d" an., cOng trlnh, hang muc c6ng trinh .

.

2 - Phan anh s6 hi~n c6 va tinh hlnh bien d¢ng cac loai tAi san

ella don vi chi! d§u nr, nhir:

... Tien m*ti ngoai t~ tai qllY ho~c gui tai Ngan hang" Kho bac

Nha nuerc;

- SO hreng, gia tri V~l ttl, thiet bi, nguyen v~t lieu, cong cu, dung

cu:

.. ,

14

,

s ,

!

I

~

~ Phao 4nh 86 luong, nguyen .gia va gia trt hao rnon cua tai san c6 dinh hien c6 v~ tlnh hlnh bi!n d(>ng cua t.Ai san c6 dinh, cOng tac mua sam, xay dung va sua chua tai san cO dinh cua Ban quan 15' dl! an;

.. Phan anh cac khoan nq phai tra va thanh toan n<;t phai tra cho nguai ban, ,nguCti cung cAp dich VYt nguoi nhan thau:

... Phan anh cac khoan no phai rhu va tinh hlnh thanh toan cac khoan nq phii thu ella cac d6i nrong trong va ngoai don vi chu dau

ttt;

- Phan anh s6 hi¢n c6 va tlnh hlnh bi~n dQng cac loai tai san khac thuec quyen ki!m soat va quan 19 etta don vi ebb dAu nr.

3 - Phan anh cac khoan no phai tra phat sinh trong hoat d¢ng . ella dan V! chi! d'u ttl, nhu: cac khodn trlch n¢p thea luong, cac khoan phai tra nhan vien Ban quan Iy dt! an, cac khoan nQ-p Ngan sach (neu c6) va vi~c thanh loan cac khoan phai tra, phai ntip khac.

. 4 - K€ toa·o cac khoan thu nhap khac, chi phi khac (thee quy dinh cua chinh sach tai chinh) ella Ban qulin Iy dV an.

Lap bao ctio tai chinh va bao coo quyei loan v(/n ddu tu:

. ~ Lap va giti dung han bao cao tAi chinh dan V! chu dau nr cho co quan quan 19 c4"p tren, co quan thanh toan, cho vay t tAi tro v6n, co quan ThOng ke;

- Lap va gui dung han bao cao thuc hien vOn dAu tu hang nam va bao cao quyet toan v6n dAu tu dg an hoan thanh dua vao khai thac Slr dung theo quy dinh hien hanh ve quy~t toan v6n dAu nr;

- Dinh ~y phan tfch bao cao tai chfnh, de xu~t cac bien phap lang CI1Ctng quan If hoat dong d~u tu xay dirng ella dan vj chu dan nr.

Dieu 6 ~ Kiim ke tai san

Cu6i nien dO k~ toan, tnroc khi kh6a so. k€ roan don vi chu dau

• •

t11 phai thtrc hien kiem ke d~ xac dinh chlnh xac sO hrong va gia tf!

cac Ioai tai san. v~t nr, titn vOn ... , hi~n c6 tai thai diem kiim ke, d6i chieu va xac nhan cac khoan cong OQ' bien c6 de dam bao sI! kh6p dung giita s6 lieu tren sO k~ loan vai thuc t€.

Dan vi chu diiu tir con phai kiern ke bat thircng khi giai tht~ sap

15

,

;.

nhap, ~nh~, chl~po~t dOng hoac trong cac tnrong hop khac theo guy

dinh c~~ ph~'p· ~ri~t . . . ,

I I : t., 'I I : i • _~ :

. .

Di4u 7 tI> Kiem tra ke roan

. Kiem tra ke' roan nharn dam bao cho cac quy dinh'phap·')Y ve tAi chfnh, ·kt" loan duoc chip hanh nghiem chinh, s6 lieu k! toan ducc

chfnh xac, trung thuc, khach quan~ . . .

Dan vi chu d~u tu phai chiu sl! kiem tra k€ roan cuaco quan quan If cap tren va co quan tAi chlnh it nh~t mOi narn mi>t 1&" va nh·«t thiet phai diroc tien hanh rnroc khi phe duyet quyet toan v6n dau tv

du an hoan thanh. .

• •

Thu tnrong va nglrCti phu trach k6 roan dan vi chu d1tu tirphai chap hanh lenh kiem tra ella CO' quan quan ·fY c~p tren, ccquan tAi chfnh, co quan thanh loan, cho vay va tai tro v6n; c6 trach nhiem cung ca:'p dgy du, kip thm, trung thuc s6 lieu, taJ lieu ctin !hitt cho cong lac kifm tra k~ toan d'u'!c tien hanh tb uan lei.

Dilu 8 - Liru trlt tai lieu kl toan

Tai li¢u k€ roan phai 1\10 tru bao gom: chrrng ti:r ke" toan, sO ke toan, bao CaD tal chinh va cac tai 11~U khac lien quan d6n ke roan.

Sau khi k€t rhuc nien d¢ ke loan va da hoan t~t loan b¢ cong viec kc! roan, cac tai li¢u k~ toan khong con sir dung d~ ghi sO k€ roan trong nien dQ k.! toan tilp thea phai dugc sAp xep, phan loai, liet ke, g6i buoc va I~p danh muc d~ dira van 100 tru thea quy dinh.

Truong hop ghi sO k€ toan va l~p bao cao tai chinh bang may vi tinh thi cu6i ky k€ loan (thang, quy), sau khi hoan thanh viec kh6a s6 phai in toan b¢ h¢ th6ng 86 k€ loan tOng hop, s6 kl! roan chi tiet va baa cao tai chfnh, lam du cac thu tuc phap 1:9 nhu cac so. k€ roan ghi b!ng tay de phuc vu cho viec kiem tra, kiem 803.t eua CO' quanNha

mroc, sao d6 dlIgc hru lru cling voi tai lieu ke roan khac, .

Thoi han luu trii, bao quan tai Ii~u ke toan thea che dQ luu trli tai lieu k€ toan cua Nha mroc.

,

16

I

~ !

I

f

I

Dieu 9 ~ Don vi Chu d~u ur c6 thanh l~p Ban quan 19 dE! an tuy theo quy mO phai to -chcc bi) may k~ loan thanh phong (ho~c to) va phai eli ngirci phu trach k€ roan.

Don vi chu d~u tu phai b6 tri nguoi lam cOng tac k!" roan c6 trlnh d¢ chuyen men, nghiep vi} dUQc dao tao ta bac trung hoc tai chlnh, ke' toan tro len. Can bQ .k~ toan phai duqc dam bao quyen doc l~p v! nghiep V\I chuyen mOn trong viec thuc hien nhiem vu cua mlnh,

Truong hop chu dau ttl khong thanh l~p Ban quan 19 du an thl philj b6 tri can b(l ke toan d! thuc hien cong tac k~ toan phan anh roan b¢ qua trlnh tiep nhan va sit dung . vOn dau tu va quyet toan v6n dAu tu khi du an hoan thanh dua vao khai thac su dung.

Dieu 10 • Khi thanh l~p Ban .quan 19 dV an cua dan vi chu dau nr, sau khi c6 quyet dinh bo nhiem tnrcng ban (hoac giarn d6c ban), co quan c6 thAm quyen phai. d6ng thai eu nguoi phu trach ke toan de to chirc thuc hien k€ roan tai Ban quan ly du an.

flieu 11 til Can bt), nhan vien ella don vi chu da:u tu phai nghiern chinh chap hanh cac quy dinh ve tai chlnh, ke loan va c6 trach nhiern cung cap day dUt kip thai chirng tir, tai lieu can thiet c6 lien quan den c6ng tAc k€ toan va. chiu trach nhiem ve sl! chinh xac, trung thtrc, hop phap, hop l~ ella chirng tUt tai lieu k€ roan da thuc hien.

Dieu 12 ~ Nguoi phu trach k~ toan cua don V! chu dau tlf c6 ~ chtrc nang giup thii truang dan vi ho~c tnrong ban, giarn d6c Ban quan 19 du an chi dao, t6 chuc thuc hi¢n toan b¢ cOng tac t?ti chfnh, k~ loan va thong tin kinh t€ trong dan vi; thuc hien kiern tra, kiem soat viec tuAn thu cac ch6" dQt chlnh sach tai chfnh, ke toan, vi¢c thuc hien cac lieu chuan, dinh m(i~ cua NhA mroc va viec chap hanh ky luat taj chlnh, k€ loan b don vi chti dau nr,

4 •

Dit$u 13 - Ngirci phu trach k~ loan chiu stf chi dao, lanh dao tnrc tiep cua thi! tnrong don V! chu dAu tu hoac truang ban, giam d6c Ban quan 19 du an, dOng thai chiu su chi dao va ki~m tra ve nghiep v~ chuyen mOn tai chinh, k~ toan cua CO quan quan 19 tai chfnh,

17

Bi~u 14 ~ ·Xu ly vi pharn

MQi hanh vi vi pharn cac quy dinh phap 19 ve. ke roan, tuy theo tinh chat va mire d¢ vi pharn duoc xu phat thea dung qu y dinh cua Phap l~nh K€ roan va Thong ke, Nghi dinh xu phat vi pharn hanh chfnh trong linh vue k€ toan va cac van ban phap quy khac co lien quan cua Nha mroc.

Chuang II CHONG Tit Kt ToAN

Dieu 15 • Chung ttt k€ toan 13. nhirng chung minh bang giay to' hoac v~t mang tin ve nghiep vu kinh tl. tai chinh da phat sinh va thuc s\!' hoan thanh, MQ_i s6 lieu ghi trong s6 k€ loan bat buoc phai diroc chtrng minh bang clurng tu k€ loan hop phap va hop 1~~

. Dieu 16 - M9i nghiep V':l kinh t€ tai chinh phar sinh trong viec tiep nhan va sit dung ngu6n v6n dAu ur, cac khoan thu nhap va chi phi hoar d¢ng khac ella dan vi chit dau tu dell phai lap chrrng tu k€ loan. Chung til' k~ roan phai l~p thea dung quy dinh ve h6a don, chirng tir va dung guy dinh trong che' d¢ nay.

Dieu 17 ~ Nei dung he thong chirng tu ke toan g6m cac chi tieu:

1. Lao dong tien hrong: z. V~t nr;

3. Tien t~;

4 .. Tai san c6 dinh;

5~ Chang tCr ke roan ban hanh d cac van ban phap guy khac,

Danh muc chirng tu k€ toan ap dung cho don v] chi] dtiu ttl duoc quy dinh a Phan thu hai (A).

DieD 18 • Chung tu k~ toan phai c6 day dii cac y€u to sau day:

1. Ten goi eua cluing tit (phieu thu, phieu chi. ~ ~)~ 2~ Ngay, thang, narn I~p chung tir;

18

34 S6 hieu cua chirng nr;

4. Ten, dia chi eua don V! hoac ca nhan i~p chirng rir:

5. T~nJ dia chi cua dan V! hoac ca nhan nhan chun·g tir; 6L N¢i dung nghiep vu kinh t€ tai chfnh phat sinh;

7. Cac chi lieu v! 86 hrong va gia tr]; .

8. Chii ky cua ngiroi l~p va nguoi chiu trach nhiern v~ tfnh chinh xac ella nghiep vu kinh te tal chinh. Nhtmg chirng (If phan anh quan he kinh te giiia dan vi chu dau ttl voi cac phap nhan va the .nhan phai c6 chrt kg cua nguC1i kiem soat, nguoi phe duyet va d6ng dau dan vi.

D6i voi nhtrng chiing tiI lien quan d€n viec ban san pham san xuat thit (n€u co) phaj thirc hien thee dung quy dinh vt h6a don, chirng tit cua B(J Tai chinh.

Dieu 19 - Chung Itt ke toan phai duoc l~p day du s6 lien theo quy dinh. Ghi chep clnrng tu phai ro rang, trung thl!C, day du cac y€u tOt gach bo phan da tr6ng. KhOng dUQc tciy x6a, sua chua tren chirng tlt. Truong hop viet sai phai huy bo, khOng xe roi ra khoi cuong.

llieu 20.. Thir tnrong va nguCti phu trach ke roan cua dan vi Chu d~u tu kh6ng dlfgc ky tren chirng tit trang, mau in san, Chi! ·tAi khoan va nguC1i phu trach k~ loan tuyet d6i khong duoc ky sec trang. Nghiem earn viec hop phap h6a chang tir kt loan.

Dieu 21 - Trinh it! luan chuyen chirng tu k€ loan

Trinh tl;l va thai gian luan chuyen chimg tu ke toan do nguoi phu trach k€ toan don V! chu dau ttl quy dinh, Chung tu k€ roan do don vi chu da:u nr I~p hoac tit ben ngoai vao d:r!u phai t~p trung vao b(> phan k€ toan cua don vi. B¢ phan k~ roan phai kiern tra tfnh trung thuc, hop phap, hop l~ ella chirng tu k€ toan d§ ·nh~n va chi sau khi kiern rra, xac minh 1a dung thl rnoi dung nhiing cluing ltt d6 de ghi s6 k€

I

toano

Trinh 'I! ludn chuyen chung lit ke~ toan g6m cdc buo: sau:

J. Lap chirng lU k€ loan va phan anh cac ngh i¢p vu k i nh te, tar chfnh phat sinh vao chirng tir;

2t Kiern tra, soar xer, phe duyer nQi dung nghiep vu kinh t~; 34 Can cd vao chirng ttr d~ ghi sO k€ roan:

19

------.-,... .

4. Bao quan, IU'U trii chung ti! k~ toan, .

flieu 22 _. N¢i dung vi~c kiem tra cluing tu k~ toan, g6m:

14 Kiem rra tfnh ro rang, trung thuc, day du cua cac chi lieu phan anh tren chang ltr;

2f Kiem tra tlnh hop phap, hop 1~ cua nghiep vu kinh t€, tal chinh phat sinh ghi tren clurng tit;

3. Kitm tra tinh chlnh xac cua s6 lieu, thOng tin tren chang til;

4. Kitm tra viec chap hanh quy ch€ kiern soar noi b¢ cua nhirng ngub'i I~Pt ki!m tra, xet duyet d6i vai tirng loai nghiep V\1 kinh tt tai chinh.

Khi kiem tra chang tit k€ toan, neu phat hien c6 hanh vi vi pham chlnh sach, che d¢ kinh t~, tai chinh cua NhA nuoc thl phai tu choi thuc hien (xuat quy, thanh toan, xuat kho.i.) d6ng thai bao cao ngay cho thu tnnmg va phu trach kl toan dan vi bi~t de xii 19 kip thoi theo

dung quy dinh hien hanh. ~

D6i vai chung tit k€ loan lap khong dung rhu 1\1C, n¢'i dung hoac chu viet, con s6 khong fa rang thi ngirci chiu trach nhiern kiem tra hoac ghi so. phai tra lai hoac thong bao cho noi I~p chung IU bier d~ lam lai, lam them thu tuc va ditu chinh dung sau d6 mai nhan va dung lam can ell ghi so.

Di~u 23 ~ Quan 19 chung tit k€ toan

MQi tnrong hop mat chirng tit g6c d!u phai bao cao thu tnrong vA ngueri phu trach k~ loan dan vi biet de c6 bien phap xu 1'1 kip thai. Rieng tnrong hop m~t h6a dan ban hang; bien lai, sec rrang phai bao cao co quan Thue, Ngan hang, Kho bac va CO' quan cong an dia phuong vi! s6 hrong mat, hoan canh bi m~t d~ c6 bien phap xac minh, XlI 19 thea phap luat; som c6 bien phap thOng bao va vO hieu h6a cluing lCt bi mat.

20

Chuang III

HE TH6NG TAl KHOAN K~ ToAN

..

Di~u 24 ~ H~ th6ng tai khoan k€ roan ap dung cho don V! chu dAu tu g6m 33 tai khoan trong Bang can d6i k€ toan va 04 tai .khoan ngoai Bang can d6i k€ loAn duoc quy dinh a Phan thu ba (A) chia lam 9 loai,

Cac lai khoan trong Bang can d6i k€ roan diroc thuc hien thea phirong phap 'tK€ toan kep",

Cac rai khoan ngoai Bang can d6i k€ toan diroc thuc hien theo phuong phap UK€ toan don' '.

Ban quan 19 du an can elf vao d~c dj~m hoat dong va yeu cau quan 19 du ant phan clip rai chinh de 1lJa chon va ap dung nhilng tai khoan k~ roan phil h<1P~ Ban quan Ii dl! an duoc rna them cac tai khoan cap 2 (d6i vai nhiing tiii khoan chua quy dinh tai khoan cap 2). Viec rna them tiii khoan c«p I phai c6 y kien chap thuan bang van ban cua B() Tai chfnh .

Chuong IV s6 KtToAN

21

Dieu 25 w S6 k€ roan, g6m:

- So ella phan k€ loan tOng hop gQj 13 sO k~ roan t6ng hop:

- S6 eua phan k~ roan chi tilt goi Ilt 56 k€ to an chi ti€t.

So~ ke~ loan Idng hap g6nl~' ss Cai, s6 Nhat ky va sO k~ roan [dng . hop khac,

S6 kE loan chi tiel g6m~' Cac sO; the k€ loan chi tilt.

Nha rnroc quy dinh b~t buoc ve mau s6~ noi dung va phirong phap ghi chep d6i v6i cac JO{1i ss Cai, 86 Nh~t ky; guy dinh .mang tinh huang dAn d6j vai cac loai so, the ke roan chi tiet.

~

~, .

Vi¢c d!ng..j~y s6 k€ roan eua don V!· chu dilu nr voi co quan quan 19 Nha nu'6c dUQ'c thuc hien theo quy dinh hien hanh cua Nha nacre.

'. ':. Jr.'

~ . < -. ,. Di~.u 26 - SO Nh~t kY· dung d~ ghi chep cac nghiep vu kinh t€J tij chtnh phat sinh trong tung ky kl toan va trong mot nien di? ke loan thea trlnh t\! thai gian va quan h~ d6i irng cac lai khoan cua cac nghi¢p V\I d64 S6 lieu k~ toan tren sO Nhat ky phan anh tOng s6 phat sinh ben Nq va t6ng s6 phat sinh ben Co cua Ult eLl cac rai khoan ke toan su dung 1:J don v~ chu dau nr.

S6 Nhat ky phai phan anh dAy au cac yeu t6 sau,

1. Ngay t thang ghi sO;

2~ S6 hieu va ngay l~p chung tir k~ toan dung lain can ell ghi s6~

3. T6m tat n¢i dung kinh t€ cua nghiep VI} phat sinh;

4. 86 tien cua nghiep vu phar sinh. ..

Bieu 27 til S6 Cai dung d~ ghi chep cac nghiep vu kinh t!~ tai chinh phat sinh trong ky va trong nien d¢ k€ loan (theo cac taJ khoan k€ roan ducc quy dinh trong che d¢ tal khoan ke roan ap dung cho dan vi chu dAu tu). S6 lieu kg loan tren s6 Cai phan anh t6ng hop tlnh hinh bien d¢ng va s6 hien c6 cua cac ngu6n von dau tu, chi phi thuc hien du an dliu ttt. cac loai tai san, no phai thu, phai tra, cac khoan thu nhap va chi phi hoat d¢ng khac (neu co) cua dan vi chu dau nr.

s6 C ai phdi phun tinh (1(1y (111 ca(' yell t6~ sau :

1. Ngay ~ thang ghi sci;

2. Sf) hi~u va ngay l~p chang til k~~ roan dung lam can ct1 ghi s6~ 3~ Tom tat n¢i dung kinh t€ cua nghiep vu phat sinh;

. 4. 56 ti~n cua nghiep vu kinh t€ phat sinh ghi vao ben No hoac ben C6 ella tal khoan,

Dieu 28 • s6 k~ toan chi tiet dung d~ ghi chep chi ti~t cac d6i tirong k€ toan phai theo d5i chi titt theo yeu c~u quan ly ~ S6 lieu tren sO k6 toan chi tiet cung c~p cac thong tin phuc vu cho viec quan 1'1 tung loai tai san, ngu6n von, no phai thu, no phai tra chua dtroc philo anh chi tiet tren sO Nh~t ky va 56 Cai phuc vu cho viec tlnh va l~p cac chi lieu trong bao cao tai chlnh va bao cao quyet toan v6n dau ttr

22

du an hoan thanh.

~

S6 luQ'ng~ ket c{u cac sO k€ toan chi ti~t khOng qui dinh b&t buoc. Cac dan vi chu dau ttl phai can eli vao qui dinh mang tinh huang din cua ch! dQ nay va yeu cau qulin ly cua dan vi de rna cac sO k~ toan chi tiet can thi~t, phil hop.

·f)-ien 29 • Don vi chu dau ttl phai can cu vao h~ th6ng tai khoan k~ toan, cac ch~ dQ k~ toan cua NhA nuec va yeu cAll quan 19 ella dan vj de rna du cac s6 k! toan tOng h91' va sO k€ toan chi tift cAn thiet,

Dieu 30 • Vi~c ghi s6 k~ toan phai can elI vao chirng IU k€ toan, MQi s6 lieu ghi tren s6 ke~ toan bat bU9C phai c6 chtrng tit ke loan hop phap, h.QP i? .:!lUng minh,

Dieu 31 - SO k~ toan phai diroc quan 19 chat che, phan cOng fa rang trach nhiern ca nhan giii va ghi so.. s6 ke toan giao cho nhan vien nao thl nhan vi en d6 phai chiu trach nhiem ve nhirng di~u ghi trong sO va gift sO trong thoi gian dung s6~

Khi c6 s\f thay dOi nguoi giu va ghi sri ke loan, nguaj phu trach k€ toan phai to chrrc ban giao trach nhiem quan 19 va ghi s6 k~ toan giua can hi) k~ toan eli vai can bi) k~ roan moi. Can b¢ k€ roan cu phai chiu trach nhiem vt toan b¢ nhirng dieu ghi trong sO trong su6t thai gian giii va ghi s6. Can b¢ k~ roan m6i chiu trach nhiem tit ngay nhan ban giao, Bien ban ban giao phai duoc thil mreng don V! va nguoi phu trach k6 toan dan vi chu dgu nr ky xac nhan,

Bieu 32 - s6 k€ toan phiii dung giay t6t, dam bao ghi chep fa rang, sach se. Ghi sO k~ toan phai dung mire tot, khong phai. Cam tay xoa, cam dung chat h6a hQC de sua chea, Khi can sua chua s6 lieu trong sO k~ toan phai tlnrc hien dung cac phuong pbap qui dinh trong ch~ d¢ nay,

Dieu 33 • Cac hinh thuc sO k~ roan quy dinh ap dung th6ng nhat d6i voi dan vi chu d~u tir, 86m:

~ Hinh thue s6 ke toan Nh~t ky - S6 Cai; • Hlnh thirc s6 k~ toan Chung lU ghi s6;

23

- Hlnh thu-c so. kt! toan Nhat ky chung;

Trong m6i hlnh thrrc s6 k~ roan c6 nhung qui dinh CI;1 tht! ve s6 lU'Q'ng·. k6t 'c«'ut trlnh t~, phuong phap ghi chep va m6i quan he giua cac s6··kt roan (quy dinh tai phSn thtr ba). Don V! chit diiu nr phai can eli vilo quy rno, d4)c diem hoar d(lngt yeu ctiu quan ly~ trlnh d¢ nghiep vI;! eua clio b¢ kc! roan, dieu kien trang b] ky thuat tinh toan de It/a chon mot blnh thrrc sO ke:" toan phu hop, cac dan vi chu dAu t\i phai tu4n thu moi nguyen tAc co ban cua hlnh thirc s6 kt roan da chon ve: loai sO, k~t cau tUng loai sO, m6i quan h~ va s,! k~t hop giua cac loai so, trlnh ttJ va ky thuat ghi chep cac loai sO k€ toan.

Dieu 34 41> Vi¢c rna va ghi chep s6 k~ toan phai dam bao phan anh d~y dUt kip thai, chfnh xac, trung thuc, lien tuc, c6 he th6ng tlnh hlnh tiep nhan va sit dung cac ngu6n von dttu t11; chi phi thuc hien du an; tlnh hlnh bien dong va hien c6 cua cac loai tai san, no phai thu, net phai tra nham cung cAp cac thong tin kinh t.!~ tai chinh cho viec l~p bao cao tai chfnh va bao CaD quyet toan v6'n d~u nr du an hoan thanh cua dan vi chu d~u nr .

..

Tuyet d6i khOng dircc de ngoai sO k~ roan mot khoan tai san, v~t ttl. ti~n v6n cua dan vt Chu dAu tu du6"i bAt ky hlnh thirc nao.

BieD 3S • ss k€ loan phai dircc rna vao dtiu nien d~ k€ roan hoac

I ngay sau khi c6 quyet dinh thanh lap don vi chu dau nr hoac Ban quan ly du an. Thu tnrong va ngtriri phu trach k€ loan dan vi chu d~u ru hoac Ban quan Iy du an c6 trach nhiern ky duyet cac sO k€ toan nay tnroc khi Slr dung,

Dieu 36 • So kc! toan phai theo dung mau quy dinh trong chi! dQ nay t s6 c6 the d6ng thanh quy!n hoac d! to' roi, Cac to' 86 khi dung xong phai d6ng thanh quyen de hru tnr, TruC1C khi dung 86 k€ toan phai hoan thien cac thu rue sau:

D61 vQi s6 ke" toano dang quyln:

Trang dau s6 phai ghi r5 ten dan v] chu d~u til, ten sO, ngay rna sO~ nien d¢ k€ toan, ho ten ngirci giu sd, ngay k€t thuc ghi s6 hoac ngay chuyen giao cho ngl1C1i khac.

Phai danh s6 trang va giiia hai trang sO phai dong dau ella chu

24.

dAu til (goi IA dau giap lai).

Thu truong va nguoi phu trach k€ toan don vi chu dAu nr hoac Ban quan 19' du an phai ky xac nhan vao trang dAu va trang cuoi ella sO k€ roan.

Dt/i vo! so~ fa rai:

DAu m6j s6 to rai phat ghi fO ten dan V! chu dau ttl, s6 thu tu ella tung to s6~ ten sO, ngay thang sir dung, ho ten ngtroi gifr va ghi

...

s6.

Cac ta roi truce khi dung phai duoc Tho tnrong va ngiroi phu trach k€ loan don vi chu dAu nr hoac Ban quan Iy d,! an ky xac nhan, d6ng dau va ghi vao sO Dang ky sa dung s6 ta roi,

Cac 56 tC1 fbi phai dUQ'C sap xep thea mot tr~t tu nhar dinh va

phai dam bao an roan, de! tim, .

DieD 37 - Tnrong hop ghi s6 k€ toan bang may vi tinh:

Dan V! chu dau nr co the ghi so. ke roan bang may vi tinh.

56 ke loan ghi bang may vi tfnh phai theo dung bieu mau guy dinh trong che d¢ nay r Cu6i thang phai in ra s6, d6ng thanh quyen va phai duec thu tnrong va nguci phu trach k€ roan dan vi chu dau tu kg X3C nhan .

25

Dieu 38 OIl S6li¢u ghi tren sci k€ toan phai ro fang; lien rue, c6 he theng; KhOng diroc bb each dong; Khong duoc ghi xen ke, chong de; Khi het trang phai cong s6 lieu m8i trang, dong thai phai chuyen s6 tOng cong sang dau trang k€ tiep,

Dieu 39 - Cac sai sot trong s6 ke toan (neu c6) phai diroc slta chua thea mot trong 3 phuong phap sau:

* Phuong phap cai chinh (con goi la phuong phap x6a bo): - Phuong phap ghi sO am (con goi 1ft phtrong phap ghi do); ~ Phuong phap ghi b6 sung.

"'TJ1117111 ..... ~-~"'- ••••••

Di~u 40 tIj Khi dung phuong phap cai chlnh de dinh chinh ch6 sai tren sO kt toan thl gach m(tt duang bAng mire do x6a bb ch6 ghi sai de con thiiy n~i dung chO ghi sai da xoa bo. Tren ehb hi x6a b6 ghi s6 dung bing mqc thuong, Neu sai s6t chl mQt chu s6 cling phai x6a bb roan ~ con sO' sai va vi€t lai con s6 dung. CAn phai chang th_,c s6 hieu dinh chfnh bang chu ky cua ngttai phu trach k~ toan I:J ben canh.

Phuong phdp cui chinn up d¥ng trong truang hap :

.., Sai s6t trong ditn giai~ khong lien quan d€n quan h~ d6j (tng cua cac rai khoan:

~ Sai 86t khong anh huang dln s6 tien tOng cong.

Dien 41 tfr Khi dung phirong philp ghi sil Am d! dinh chfnh chO sai th] tru6"c h€t phai vilt lai bang rmrc db but roan sai (ghi s6 am) d~ huy b6 but toan nay, sau d6 dung rmrc tbtrong viet but roan dung de thay the'".

~ Sai ve quan h¢ d6i (eng giiia cac tAi khoan do dinh khoan sat da ghi sO k€ roan rna khong the sua lai bing phirong phap cai chinh;

.. Khi da l~p va giti Bang can d6i k~ loan di r6i m6i phat hien fa sai 56t;

- Sai sot, khi s6 lien b tai khoan da ghi nhieu Ian hoac con s6 ghi sai 16'0 han con s6 dung.

Khi dung phuong phap ghi sO Am de dinh chinh s6 sal thl phai l$p m¢t uehling tp- ghi sO dfnh chlnh" do nguai ph\1 trach k~ toan ky xac nhan .

Dieu 42. • Phuong phap ghi bO sung duoc ap dung cho tnreng hop but to an ghi dung v~ quan h~ dOl trng giiia cac tai khoan nhung 86 tien ghi l~i it hem s6 tien thl;Tc t~ phat sinh trong cac nghiep Vl) kinh t~t tai chinh hoac 13. bo s6t khOng cong du s6 tien ghi tren chung tlr~ Truong hqp sua chua theo phirong phap nay cling phlli l~p "Chung tit ghi sO dinh chinh" do nguoi phu trach k6 toan ky X8C nhan. Can cu V30 chung tit nay k€ toan ghi bO sung s6 tien chenh lech cho du voi 86 dung.

26

f)ieu 43 - Tnrong hop ghi sO k~ roan bang may vi tlnh th] toy tirng trt1Ctng hop c6 the sua chua sai s6t thea mot trong ba phuong . phap neu tren, song phai tuan thu cac qui dinh sau:

M+ Neu sai s6t diroc phar hien khi chua in s6 thl duoc phep sua chua tnrc tiep vao s6 tren may;

.. Neu sai 86t duqc phcit hien sau khi da: in s6~ da kg ten, d6ng d~u dan v~ thl tren s6 da in dttgc saa chua theo qui dinh ella 1 trong 3 phuong phap neu tren ~ dong thoi phai sua lai ch6 sai tren may va in lai tCY sO moi. Phai hru t<1 sO rnoi cling v6'i to sO c6 sai s6t de dam bao thuan tien cho viec kifm tra, kiem soat.

~.. ..

Dien 44 • Khi kiem Ira xac nhan bao cao tai chinh Ram hoac khi

+ •

bao cao quyet roan v6n dau nr du an hoan thanh, hoac khi thanh tra,

kitm tra, ki!m loan k~t thuc va c6 kt!t lu~n chfnh thirc, n€u phai di!u chinh lai s6 lieu tren bao cao tai chinh lien quan den s6 li~u da ghi sO ke loan thl don vi phai sua d6i hoac ghi b6 sung van IAi khoan lien quan tren sO k~ roan narn nay (thai di~m phat hien nghiep V\I sai); d6ng thoi phai ghi clui vao trang cuoi (duoi dong cu6i) cua so, k! toan nam bao cao d! thuan tien cho viec d6i chieu, ki~m tra. D6i vci

• t ~

nhtrng sai s6t phat hien tnroc khi giri baa cao chinh thrrc thl c6 the

dieu chinh vao s6 k~ toan narn bao cao; dong thai phai dieu chinh s6 du dau nam cua sO kt! toan nam nay.

Dieu 45 <M Ket thuc ky k~ toan (thang, quy) va k~t thuc nien dQ k€ roan phai kh6a s6 ke roan, Ngoai ra, phii kh6a sO k~ toan trong cac truong hop: Kiern ke tai san, sap nhap, chia tach, dinh chi hoat d",ng boac giai the dan vi chu da.u nr.

M6i la.o kh6a s6 k€ toan, nguoi giLT s6; nguoi kiern tea sO va ngiroi phu trach k!" roan phai ky ten vao s6~

Bieu 46 - Cac loai s6 ke roan (du dang Slr dung a bi) ph~n k€ toan hay luu trfr tai bt) phan hru trii cua dan vi) deu phii dugc sAp xep gQO gang. ngan nip va bao quan chu dao a rrong tUt hom boac phong c6 kh6a chac chan d! tranh mA't matt thAt lac, Tai noi hru tru phai lam d~y dO. cac bien phap ca:n thier de dam bao vi~c 11IU tru s6 ke' loan diroc an roan .

27

. .

J

Trong thei gian cac loai sO kt toan con tam luu giu tai b¢ phan kt! toan.. ngttlri phu t~:4ch k€ roan la nguai chiu trach nhiern t6 chtrc cong. vi~c. bio ·quan. Tnrong hop diroc luu tret tai noi luu tru" ngtroi phu trach k€ loan va thu tnrong dan vi chu dau nr phai chiu trach nhiem.

..

Chuang V

BAo cAo TAl CHtNH

Bien 47 ~ N()i dung h~ th6ng bao cao tai chlnh:

.

I ~ Bao cao tai chinh ap dung cho ddn vi chu dau tu quy dinh t~i

phdn thti nam, g6m 04 bieu mau bao cao va 05 phu bieu chi [iet nhu sau:

04 bilu mdu bao ctio:

1 Bang can d6i k~ toan 2 Ngu6n von d~u lU

3 Thuc hien d'u t11 xay dung

4 Thuyet minh bao cao tai chfnh

Mau s6 B01 4" CDT Mau s6 B02 ~ eDT MAu s6 803 - CDT Mau s6 B04 - eDT

05 phlJ. bilu chi tiet:

1 Chi ti~t ngu6n ven d!u ttl

2 Th\!C hien dau nr theo du an, cong trlnh, hang muc cong trlnh

3 Quyet roan v6n dAu ttl thea dl! ant cong trlnh, hang rnuc cOng trlnh hoan thanh ban giao sO' dung

4 Chi phi khcic

5 Chi phi Ban quan 15' du an

Mau s6 F02 - eDT Mau s6 F03A * eDT

MAu sf) F03B - CDT

MAu 86 F03C - eDT Mau s6 F03D - eDT

28

l

~

~

1

I

. ~ 2 - Ngoai bao cao tai chinh quy dinh n6i tren, don vi chu dflu nr phai l~p cac bao cao tai chinh khac theo yeu cau cua co quan thanh toan von, cac t6 chuc cho vay hoac tai tro, vien tro v6n dau tU4

Bieu 48 .. Pham vi ap dung che' d9 bao cao tai chinh

1 - 56 luong baa cao, Tl¢i dung va phuong phap tfnh roan, hlnh thac trlnh bay cac chi tieu trong tung bao cao tai chinh quy dinh trong ch€ dt) nay diroc ap dung cho t~t ca cac don vi chii dau nr co thanh l~p Ban quan 19 dlJ an va to chirc cOng rae ke toan rieng.

D6i vui dan V! chu dAu nr khong thanh l(tp Ban quan ly dl! an va cOng tac k€ toan du an da.u nr duoc thtrc hi¢n tren CUIlg mot h~ th6ng sO k€ toan cua doanh nghi¢p hoac don v~ hanh chfnh s,! nghiep thi ngoai h~ thong bitu mau baa cao tai chfnh thea quy dinh cua ch€ de) ke roan doanh nghiep hoac ch€ d<) k€ toan hanh chfnh su nghiep don vj phai l~p 02 bieu rnau bao cao va 04 phu bjeu chi ti€t sau:

f

t

I

02 bil'l mdu bao ctio:

I Ngu6n v6n d~u tu

2 Thirc hien dau nr xay dung

04 phf:l bil9u chi tiel:

Mau so B02 - eDT Mau s6 B03 .. CDT

1 Chi ti€t ngu6n v6'n dau nr

2 Thirc hien dau tu theo du an; cOng trlnh, hang rove cOng trinh

3 Quyet loan v6n dau nr thea du an, cOng trinh, hang muc cong trlnh hoan thanh ban giao sir dung

4 Chi phi khac

Mau sO F02 - eDT Mau s6 F03A .M CDT

Mliu so F03B - CDT

MAu 56 F03C - CDT

2 - D6i voi cac du an c6 phan cffp quan ly dftu tu:

~ Ban quan ly dl! an cap tren va cap duai. phai )~p bao cao tar chfnh theo quy dinh ella che~ d~ nay phu hop vai phan cap quan Iy von d~u tu va phan cap tai chinh etta dan vi:

... Ban quan 19 du an cap tren, ngoai viec l~p bao cao tili chinh

29

cua ban thari, dan vi cap}tr~n con phai lap bao cao tlli chfnh tOng hop tu bao cao raj chfnh cua mlnh va bao cao lai chfnh cua cac dan v~ cap d116i true thuOc.

. .

Di~u 49 - ThOi han va om nhan bao cao tal chinh quy dinh nhu sau:

- 'Cae bao cao tai chinh cua don vi chf dju nr dl1qc lap ·vA gjri cu6i mOi quy, cu6i nam tai chinh, Cac dan vi chu da:u nr c6 tht! lap bao cao tai chfnh hang [hang d~ phuc vu yeu cau quan 19 va dieu hanh hoat dong du an d~u nr, 1

- Bao cao tEd chinh quy diroc gm cham nhar sau 20 ngay k~ tu ngay ket thuc quy; Bao cao tai chinh nam duoc giri cham nh!t sau 30 ngay k! tir ngay k€t thiic Dam tai chinh .

... Noi nhan bao cao tai chfnh dan vi chit dAu tu duoc quy dinh nhu sau:

BQL Cap Co quan Co
Nainhan du an Chu treD thanh quan
.. •
bao cao cap diu II' toan,cho Thong
eua
Don vi tren tu chu vay, tai ke (*)
~
dAu tu tro vtin
A 1 2 3 4 5
- Chii diu ttl c6 thanh I~p x x x x x
. __ ~~!3~~ quan !.t~~ an _._. ................. II ..... -I- f---- ----.-~" •. ,.,. r'·'·"·,··,····~··· -. ____ • - ...... III "'· .. 11 •••• ...... _ ...... ··· ... _.----1 ................ .._. .. .... . ... . ... - . .
- Chli dau tu khong thanh x x x
13p Banquan ly du an (*) Chi giri bao cao tai chinh nam cho CO' quan Thong ke.

Trong tnrong hop c6 van ban phap 19 quy dinh ve lap va nop bao cao tai chinh cua dan vi chu d'-u tu khac v6i quy dinh trong che dQ nay t don vi chu d4u nr thuc hien quy dinh ve che d¢ bao cao tai chinh thea van ban c6 tfnh phap 19 cao hon,

30

Phu luc sti' 01

NOI DUNG V A TRINH TV GHI SO K:E ToAN THEO HiNH TH(fC s6 KE ToAN NHAT KY ~ 86 CAI~

...

lJ4c trung ca ban cua hinb thuc so~ ke~ loan Nh~t kj - srI C6i:

D~c trung co ban cua hlnh thuc sO k~ toan Nhat ky - SO Cai 13: ·cae nghiep vu kinh t€ phat sinh diroc k~t hop ghi chep thea trinh tu ·thai gian va thee n¢i dung kinh t€ (theo tai khoan ke toan) tren cung m¢t quyen 86 ke roan t6ng hop duy nhat la sO Nnar ky .. ss CaL

Can eli dt ghi sO Nhat ky - ss Cai ]3 cac chung tir k~: roan hoac Bang t6ng hop chung tir k€ toano

Htnb thitc s6 ke' toan Nha: kj - Sf}' Cai gam cac loai sl/ ke~ toan

sau .. ·

- Nhat ky - S6 Cal;

~ Cac s6, the k~ loan chi tiet.

Trinh t~ ghi s6 ke toan theo hinh thrrc so ke toan Nh~t ky - So Cai

... Hang ngay, can Clr van cac clurng tu k€ roan hoac Bang t6ng hQP chirng tu k€ toan ghi vao Nhat ky - s6 Cai, sau do ghi vito sO, the ke toan chi li€L

- Cu6i thang, phai kh6a s6 va tien hanh d6i chieu khop dung s6 lieu giua s6 Nhat ky - SO Cai va Bang tOng hop chi ti€t (diroc l~p tu cac sO, the ke toan chi tiet).

\

- ve nguyen tAc~ so phat sinh NQ'~ s6 phat sinh Co va sCi du cu6i ky ella tung tai khoan tren sO Nhat ky - S6 Cai phai khop dung veri s6 lieu tren Bang tOng hop chi tie't thea tung tai khoan tuong ~ngL

Danh muc, mAu sO k~ tqan theo hinh thtrc sO k€ loan Nhat ky ~ s6 Cai duoc trinh bay a phan thu nr ciia ch€ dQ nay.

-

,

I

i

31

TRINH TUGHI 86 KE ToAN

THEO HINH THue so KE ToAN NHA T KY - s6 cAl

SOQuy


·
·
·

=
:;
i
1
, !

i
·
l

~
~
: Chung tit kE toan

Bang t6ng hqp chlingttr kttoan

;+" ••• ~ + ~.n •• ~ ••• ~" •••• ". ,..... •••• Nh~ t k Y .. 86 C ai ff-"+'.+' .•....•. , .• ~ .. + ••••••• +" •••

Ghi chu+'

,. ~ Ghi hang ngay

Lc& .t-

.IIW ... Ghi cu6i thang

Bao cao tAi chinh

SOt the ketoan chi t iet

Bang tOng hqp 'chi

tit't

D6i chieu, kiem tra

32

,

l

Ph" luc sll02

NOI DUNG vA TRiNH TV GHI s6 Kt ToAN HiNH TH(fC s6 K~ TOA.N CHtJNG TU GHI s6

Di)c trllng co ban cua hinh Ihuc sl ke~ loan Chung til ghi 86 Dac tnmg co ban cua hlnh thirc so. k€ loan Chung tir ghj so: CAn cu true ti€p de ghi sO k€ roan tOng hgp la "Chung ttc ghi sOU. Viec ghi s6 ke toan tOng hop bao g6m:

+ Ghi thea trlnh til thai gian tren s6 Dang kg chang ltt ghi so. + Ghi thea n¢i dung kinh t€ tren So. Cai,

Chung til ghi sO do ke to an I$p tren ca sa tung chong ti:r g6c

• hoac Bang tOng hop chirng' [ll goc cung loai va c6 cung n¢j dung kinh t6,

Chung tii" ghi sO dttgc danh s6 hieu lien tuc cho ca nam (thea sO thu t'! trong s6 Dang ky clnrng tu ghi sO) va c6 chang tir giSc dinh kern, phAj duoc phu trach k6 toan duyet trl1fJc khl ghi s6 k€ roan.

Hinh thue sd kt loan Chung til ghi s6 co cac loa! s(l kt loan

sau:

~ SO Dang ky cluing tu ghi sO; - SO Cai:

- Cac s6, the ke toan chi tiet.

Trinh tl! ghi 56 ke toan theo hinh thuc s6 ke; toan Chung til

ghiso ·

- Hang ngay, can ell vao cac chtrng tu ke loan hoac Bang tOng hqp chirng tu k~ toan I~p Chimg IU ghi so. Can Clf vao Chung tit ghi sO de ghi vao so Dang ky chirng ttt ghi sO, sau d6 dttqc dung de ghi vao so CaL Cac chirng tit k€ toan sau khi lam can c(t I~p Chung tir ghi sO duqc dung d~ ghi vao SOt the k€ roan chi tiet.

33

· _--------- -

- Cuoi thang, phaj kh6a sO tfnh ra tOng 86 lien cua cac nghiep vu kinh t€t tai chlnh phat sinh trong thang tren s6 Dang ky chtrng ttt ghi s6~ tinh ra tOng s6 phdr sinh No, tOng s6 phat sinh C6 v~ s6 dtt ella tung tai khoan trw ~ Cai. Can err vao SO Cai l~p Bang CAn d6i s6 phat sinh.

... Sau ·khi d6i chieu khop dung. s6 1i¢u ghi tren SO Cai va Bang tOng hop chi titt (duoc I~p tiT cac sO k€ loan chi ti~t) diroc dung de l~p bao cao tai chfnh.

I

r

Quan h¢: d6i chieu, kiern tra phai dam bao tdng s6 phat sinh Ng va t6ng 86 phat sinh C6 cua tfit ca cac tai khoan tren Bang Can d6i so phat sinh phai bang nhau va bang tOng 86 ti~n ph~t sinh tren 86 Dang ky chimg tit ghi S04 TOng SO du Nq va t6ng s6 du C6 ella cac taj khoan tren Bang CAn d6i s6 phat sinh phai bang nhau, va s6 du ella timg taj khoan tren Bang Can d6i s6 phat sinh phii bang s6 dir cua tung tai khoan nrong ling tren Bang tdng h-tJP chl ti~t.

Danh muc, mAu sO k6 roan theo hlnh thirc s6 ke~ toan Chtrng tu ghi so. xemphan thli tu ella ch€ d¢ nay .

t

I

34

TRINH TlTGHI so Kl TOA.N

THEO HINH THUC 86 K~ ToAN CHUNG TO' GHI 86

SOQuy

so DAng kg

chung tit ghi s6 1i6~ -...(

ChUng tit ghl s6

~~ ~ ..

Bingt6ng . SO, the
hep chung ~-
ttt kt loan kttoon
chi ti!t

, , .. .Ir

~ .. ~.~ ~ n + .. u~ ••

Bang tdng hgp chi tilt

SdCai

Ghi chu:

nang can d6i s6 pbat sinh

BaD ao tBi chfnh

... ~

Ghi hang ngay

11111 ~

11111111 L It:

Ghi cu6i thang

D6i chien, ki~m tra

.......... + .

35

Ph" luc Iii fJ3

NOI DUNG V A TRiNH TV Gill s6 K£ ToAN THEO HINH TH(JC s6 K~ ToAN NHAT KY CHUNG

..

1J4c trung ell ban cria hinh thuc s6~ ke~ loan Nh"t kj chung

Tat ca cac nghiep vu kinh tE ta~ chfnh phat sinh deu phAi dugc ghi vao s6 Nhat kg chung, thea trlnh t., thai gian phar sinh va dinh khoan k€ loan cua tirng nghiep vu d6t sau d6 l[y s6 lieu rren cac sO Nh~t ky chung de ghi va(\ So Cai theo tung nghiep vuphat sinh.

Hmh thue s6 k~ toan Nh~t ky chung bao gam cac IOa)i 86 k~ toan sau:

... sd Nhat ky chung: .. s6 Cai:

... Cac s6, the k~ toan chi tier,

Trinh t., ghi s6 ke toan theo hinh thue 86 ke toan Nh,t ky chung

Hang ngay, can elf vao cac chirng tit k€ loan duoc dung Him can ct't ghi s6 truce hit ghi nghiep VI} phat sinh V30 sO Nh~t ky chung, sau d6 can err s6 lieu tren sO Nh~1 ky chung de ghi vito 56 Cai thea cac tai khoan kc! toan phu hop, Neu don vi c6 me so. k~ toan chi ti€t thl d6ng thai voi viec ghi sO Nh~t ky chung, cac nghiep v~ phat sinh duoc ghi vito cac sO ke' toan chi tiet lien quan.

Cuoi thang, cu6i quy ~ cu6i nam, cQng s6 li~u tren So Cai, 1~p Bang CAn d6i 56 phat sinh.

Sau khi da ki!m tra d6i chieu khop dung, 86 lieu ghi tren SO Cai va Bang t6ng hop chi ti~t (diroc l~p tl) cac sO ke! roan chi ti~t) duoc dung d~ l~p bao cao tai chmh.

36

V~ nguyen tAc, t6ng s6 ph6t sinh Nt] va tOng s6 phat sinh C6 tren Bang can d6i s6 phat sinh phai bang tOng s6 phat sinh No va t6ng 56 phat sinh C6 tren sO Nhat ky chung cung kY.

Danh rnuc, mAu sO ke' roan thea hlnh thee s6 k€ toan Nh$t ky chung xem phan rhu ttl cua che' d(J nay.

37 '

TRINH TU"GHI s6 Kg TOAN

THEO HINH THOC s6 ICE ToAN NHAT KY CHUNG

ChUng tif keloln

'II'

S6Quy

"'~" ".". "-,,-,._,-,,_ ... _ .. _ .. _ .. _,._ .. _, .•. ,-,,,.,. """ '" '" .,.

Ghi chu.~·

pm

• ""_"LLZ ._..

Ghi hang ngay

I III. I ..... I I I .. .",

..

Ghi cu6i thang Quan h~ d6i chieu

S6 Nh~tky chung

"

S6Cai

Bang Can d6'i sO phaf sinh

Baocao tid chinh

38

S6~ the kt roan chi tiet

Bang t6ng hop chi tilt

~ II r '1 rrrr-'I I rrr'_'

....

I , :

Phan thu hai

.A.. J .., ::: .; .._. _# .,.

HE THONG BIEU MAU CHUNG TU KE rOAN

vA QUY fliNH VE PHUONG PHAp LAP

I 11=

.; ...... J .;

CHUNG TU KE lOAN

39

........

A - DANH MVC CHlING TO' K€ ToAN Ap DVNG CHO eON VI CHU DAU TU

3

SIT

TtN CHONG TU

SOHltu

2

1

I Lao d(ing ti~n luang.
1 Bing chain cOng OI-LD1L
2 BAng thanh toan tien luang 02-LDTL
3 Phieu xac nhan cong viec hoan thanh 03-LDTL
4 Gi~y di dtteng 04 - LDTL
5 Lenh dieu xe 05 - LDlL

6 Phieu bao 18m them gib 0640LDTL
7 Hop d6ng giao khoan 07 - LDTL
8 Bien bin di~u tra tai nan lao d()ng 08-LDTL
I
II Vat tit ~

9 Phieu nhap kho OI .. VT
10 Phi€u xu(t kho 02 - VT
11 Bien ban kiem nghiern v~t tu; thitt hi 03- VT
12 Phi€u bao hong, mA"t cOng cu, dung cu 04- VT
13 Bien baD kiem ke v~t nr, thi~t bi, san phAm 05wVT
14 Phitu ke mua hang 06-VT
III Tien te
..
15 Phi€u thu oi-rr
16 Phie'u chi 02~TI
17 Gi«y d~ nghi tam ling 03-IT
18 Gi«y thanh toan tam tlng 04-IT
19 Bang kiem kt quy 05a·TT
20 Bang ki~m ke quy 05b-TI
IV Till saD co dlnh

i 21 Bien ban giao nh~ TSCD Ol .. TSCD
22 Bien ban thanh 19 TSCD 02 OR TSCD
23 Bien bin danh gia 1~ TSCD 03 ~TSCD
~ 24 Bien ban kiem kt TSCD 04 -TSCD
L 41

1 2 3
V Chung tit k€ toan ban hanh d cac van
ban phap quy khac
25 Hoa don (GTGT) o I/GTKT"H3LL
26 Hoa don (GTGT) . o I/G1~KT-2rJN
27 Hoa don ban hang 02/G'ITI"r~3LL
28 Hail don ban hang - 02/GTIT-2LN
29 Gitty cluing nhan nghi viec hirong BHXH C03-BH
30 Danh sach ngltbi lao dong htrong tro clip C04 .. BH
BHXH ngan han
31 Gilly rut v6n d§u ur kiem Iinh tien mat C5-01/KB
32 -Giay rut v6n dau ur kiem chuyen khoan, C5-02/KB
chuyen tien thu ~ dien, cap sec bao chi
33 Gi!y de ngh] thanh toan tarn img vOn dau C5-03/KB
tu
34 Phieu gia thanh toan kh6i hrong XDCB BOI/KB
hoan thanh
) 35 Bang ke thanh toan v6n d4u nr XDCB hoan B02/KB
thanh
36 Gia y de ngh] tarn ung vOn dau ttl B03/KB
37 Giay de ngh] thanh toan v6n d6.u tlt B04jKB ~
38 Giay d~ ngh] tarn Ung v6n C1O-Q I
39 Khe uac yay v6n ell ¥+Q
i
40 Phieu gia thanh loan khoi hrong XDCB C20-Q
hoanthAnh
41 Thong bao han rmrc v6n dtiu ttl XDCB
42 Thong baa thu hOi han mire v6n dgu tu
XDCB
43 Bien ban nghiem thu kh6i hrong xay lAp
~ hoan thanh
r 44 Bien ban nghiem thu kh6i IUQng cong viec
'"
< ur van hoan thanh
I-.
~
45 Ban xac nh~n kh6i hrong d~n hi! da thuc
hien
~
46 Quyet dinh phe duyet quyet toan v6n da:.u
ur hoan thanh
."''"
42 B - cAe BI~U MAU CHO'NG TU Kt ToAN

I

~.:

t

I

r ~

.

t

L

I ! i

~

o.

r

43

.. ~

BANG CHAM C()NG Thong U4 nam ...

MAu sO 01 - LDTL

(Ban !tanh thea QD st/21412000IQD.BIC ngiiy 2811212000 coo 8tj rai chinh)

Dan vi chu d4u tu:

Ban quan Iy dq an:

N ~.a! trong (hang .Quy racong
Cap ~c hrong 56 cong nghi viec, 56 c6ng nghi S6cOng
S6 HQ va ten h~ccip* 56 cOng hutmg nglmg vi~ huang Vi~i ngimg httOng
.
1T chuc vu 1 2 3 4 .... Iuong thoi g ian 1000IuOllg vi~ huitng BHXH

'~7'% luang
A B C 1 2 3 4 .... 32 33 34 35
.,
CQo_g_ x. NguOi cham cong (KS\ hq ten)

Ph~ tnich bt) ph$D (Ky" ho tf!n)

Ngum duy~l (Ky. he ten)

Ky hi~u cham cong:

- Luong thOi gian

At'

.. Omit dieu dUOng

- Can em

- Thai san

- Tal nan

- Nghi phep

+

()

co,

TS T

p

- HQI nghi, hQC ~p

- Nghi bu

.. Nghi kh6ng luung .. Nglin8 viec

- Lao d(lng nghia v l;'

H NB

Ro N

LD

." . t: - .. - _. . .. ..

.' r'-T':~'-::J ."-;.~~'. ~: ;;;;*:~::t' ". l$.!ii.2£IIIIJI

. . ~

(Ball hanh theo QD so'21412000IQD-BfC

ngiiy 2811212000 (.~ua B(J Ta! chinh}

Dan vi ebu dau tit!

~

Ban quin It dt.r an:

BANG THANH TOAN TltN LUONG Thdng .H ndm .~ ..

1'l<1: + ••••••••• 6~.~

+

<::<S: + •• ~.~~ •• ~ ••• 9 ••••••

HI! Tlln hnmg CU3 Biobitm Uk khoon trit tronA h:tan, TOng Thul
Mas6 He;> M31:cS :W Tt'Sng nhUn! tl8ly )(i h6i n4i BaD C(mg tibt too
-can ~ va ng.¥h ~s6 pb~ C~n~ .. nRh;y~ t.rn.y luung. Titn h~m eX khoin luttng nhw Kg-
mU'e ...
(SIT) ttn 1lM1$ h.ft1n! clp h¢ro Ilftnl,g 56 SO SO 56 nhl ytt phai ~rir du.;;: phii nb~n
ndy ~~D ndv ti~ l'inb n(tp
A B l 2 3 ..J 5 6 7 8 9 10 11 12 ]3 J4 lS l6

C.yng TOng 56 tien (ViEt bAng chfr):r~

N ~ h" ._

gay r~r I ung ~ .. ll11nl _

NguOi Il)p bieu (Ky, ho ten)

Phu trach k€ toan (Ky, ho ten)

Thu wang d(tfl v~ (Ky, ho ten)

.. :

Don vi chu. d:4u tu:~u Ban quan 15' dl! an:u.

MAu so 03 .. LDTL

(Bull hdllil theo QD s6~ 214120{)OIQD .. BTC "gay 2RI) 212000 1'11(.1 B¢ T ai t -hinh J

PHItu xAc NHAN C()NG vrsc HoAN THANH

~ ~

Ngdy .H thang r.' ndm .r<

Ten don vi (ho2}.C ca nhan): ...... + I +4 ~ .... ""~"~ I.··. u ...... ~··· .. 1 .. + I + .... ~ ... < .. I. ""~ ~. L I ~ 1 ... •• .. •

Theo Hop dOng s6: ......... 4r ..... IU. ngay ..... 1 thang + ... narn ?" .U .. IH··~·~ .. ·+· .. •

STT Ten Dan vl S61uqng Don gia Thanh th:;n (ihi
cong viec tinh ch6
A B C 1 2 3 D

CQng x X- x x T J .1:.:". ~ ( . _'" b ~ h -)

ong Su nen '·'et ang t~ 1( : ~~~~ .. ~ ~ >~ .~~ •• ~~.- > ••••••• + u ~~.+ > ••••• ,. ~ .. > ••••

N g( iy ... th 11 11 g . > > ni;,,, ...

N guM giao v i~e N RuM nh~ n viec Ngtriri k h~m tr a c hi I I tJQ1l1l N gtfm. d u y~t

{KY .. ho reu) (Ky~ hQ ,en) (Ky. ho h.1n, t K9~ h .. ) ten}

46

. ..... n tlnl d'u tll~ . 'It quin Ii dV jn:

I'll ,

CONG HbA xA HQI CH U NG tilA v I~T NA M M au 56 04 • LD··"'l~

D¢c t~p ~ TV do ~ Hanh phuc; ,&m 'h1Ij/~ tI1~f; QD ,,'o! 1.J/:!(J{)()lQD~

BTC nwi.v 2Rl1112OfJ1} l"Iiu 89 Tili ddn/. ,

t.

GIAY VI DUONG

cr P ch 0 : oj. ~ ~ ~ • ~ ~ ~ ~ .. ~ + • + ~ ~ ~ • ~ L L • oj. •• L ~ ...

Ch. lie vu: r" ~ 4 ~ 4 + + • + ~ • ~ r L ~ • L ~ •• ~ ~. r L •• I ••• r •• ~ • I • ~ •• ~ •• ~ r ••••• ~ • ~ • ~ .

..

D .., d4 # ~

true ell I cOng tae tal: + 1 1 ,. .

• •

Theo ceng lenh (hoac giily gioi thi~u) s6 ~ .. ngliy "'r thang .~ .. nam ~ ... Tir ngay + .. thang ... ~ nam ... d€n ng·ay .... thang .~. nam .~.

Ngiiy .. ~ fJu/ng .. , ndm ... . Thu truimg dan vj

Ti~n ling truee:

LUOJ1g: to 4 • 4 .. ~ •••••• 4 ••••• 4 •• II- • It.. .. • • ..... d

COng lac phi: ~ .... ~<tto4 ~ ••• ~ 4. ~ ... + d

A

Ngay Phinmg D¢dui Tho-i ian hru tru Ly do Ch Ung n h$n c U it
gj(t li~n ~ii ch~ng Tren a ncrj hru co quan (ky lent

d,!ng duang duung di den tru d6ogda"u)
] B 2 3 4 C D Ndi di va noi dln

Noi di .+.

Noi d~n ...

Noi di + •• Noi den .. ~

Nai di ...

Noi d~n ~.~

Nai di ~h Nai den ~OT

47

... ·Ve ngttb:i t.t+~+~ ~ ~~~~ I ~.~ Ve x ~.~~ ~I~ d = ~+ •• ~ ~ .. ~.+.~ ~ d

... Ve clt6c x e d~p ~ t ~ ~ ~ ~ ~ • .. • • Vex I ~ ~ ~. .. • d = + ~ ~ ~ ~ ~ d

... Ph1;l phf I~y ve bang .U.UUL. Vex .+.~~.+ •• h ... ~t.h'" d = .H.H •• U, .H •• ~~u •• d dien thoai

~ .

... Ve tro 1 ~.~ ~ •••••• ~.-.j. .. +Lt+l.. Ve x t .. ,.. ~r~ ~+ d = t.~ ~ ~ ~.+ ~~. d

1 - Ph\l ct!p di duong: Cong ...... H.H4O' ..... U.+ ... ~.d6ng

2 - Ph\1 cap hru tru:

- Liru tru b doc dirong: Ceng .. ~ ... ~~.~t.~.~~ ... t .. +.+ .. ~.d6ng ... Lt1U tni a noi cOng tac: O)ng t .. t++~+~,.+ .. ht...~ ...... +~~+ dong

~ ~

~()fl~ <=<)Il!; .~+ ... ~+,.. .. +,.. ...... ~ •• ~ •••• ~ .. ~ ... ~(J()ll~

Duyet

Thoi gian luu tIO dugc huang phu clip

Duyet 56 tien dUC1C

..

thanh toan

NgtlM di cong tac (Ky, ho ten)

Phu trach be) phan (Ky, hQ ten)

PhI;! trach k€ toan (Ky, ho len)

48

Don vi eho d'u to':

..

_"1;11 qUaD It dl1 an:

MAn s6 05 • LBTL

(Bun hanh theo QD s6~ 21412000IQD ... Bl'C ogay 281 J 212000 cUa B"r) Til; chlnh]

IIIr,.

LtNHDltU XE

SA' ...

V ...

- can eli quy!t dinh

I)

eua; .. ~ ~ ~ . ~ ~ • oj. 4 -II ., •• ill •••• '" •• " oj. 4 ••••• '" '" ~ 1.'

vu ; '" '" • I ~ ~ ••••••• '"

~

- Dan vi:

... NQi dung ceng viec:

- an bQ cung dj": "'tt.~I ,.. •• ~~ L _ ~ ~~~~~~ ~~.~~~~~ ~~ ..

J[)i Il~il)f .~~ ~~ •••.. "'.~~~4 tlt~Il~

Dtn ngay Jt .... '" UU ill ••• ~~.,. "' •• thang

...............

nam ... nam itt

Ngay .,. lilting .u ndm "H l)(Ji trtrimg d c)I xe (KYt ho ten)

49

LAIXETUGHI

""

~ Ngay D6 dai Xac nhan cua noi den
~ ~
thang Quang dubng boac nguai dung_ xe
n
A 1 2 B
No! di: I4H.' ......... H ....
N vi d~n: .. , ~ 4 ••• 4 4 ••• ~ 4
Noi di: ... 4 .. i .. OJt.H4 ••
N oi d €n : 4 ~ • ~ ~ ~ •• ~ •• t •••
Noi di..; .... u •• u .. tU
N oi d~ n: t ~ •••• 4 ••• 4 4 •• i
l\l<1i cli:.; ..... 4 ••• 4.~~~t.
l'lC1i <t~[l: ..... , ... ~~ ... 4 L

50

........... _.

Don vi chia diu tu:

Ban quill It dl1 aD:

Miu s6 06 .. LDTL

(Ban hanh theo QD s6~ 21412000IQD-BIC "guy 281/212000 clia B~ Ttlj chinh)

PHIfu BAo LAM THtM GIO Ngay ~ .. thang ... ndm .. +

- 1r.() t~fl: ~~.t •• 4 ••• ~ •• 44~.'~ •• 44.t~f •• 4 •• tf •••• 4~~.+.4.~! •••• '4 •• 11 •••• ~ ••• 44 ••••••• ! ••••••• ~+~4 ••• ~ ..

.. . N <1i cOng lac: .. 4 ..... t t • + 4 •• 4 ..... 4 .... ~ • ~ • 4 ~ • ~ j ~ •••• 4 ••••••• + ~ -to •• 4 ~ • ~ ~ • 4 4 • ~ ~ •• 4 ••••• ~ • 4 •• ~ .. + ••• 4 ...

Ngay Nbttng Thbi_gian lam them Dan Thanh
thang' cong viec Th fl!n TOng gia ti~n Ky ten
• diiam gib gitJ s6 &.ia
A B 1 2 3 4 5 C Ngui)f dllY~ {Ky., hQ ~n}

Ngltbi kilm tra (KYI hQ len)

Ngubi bao thfm glo (Ky, hQ ten)

51

Bon vi chu dau nr:

..

Ban quan It du an:

MAD s6 07 - LDTL_.

(Ban hanh theo QD s{/21412000IQO ... urC ngUy 2811212000 ('00 B~Tai·chinh)

HOP D6NG GIAO KHOAN

No."' thd na ....

~ay ~H ang n+ m .. ~

HQ ten: HHH44.UH Chuc V\1 .H U 44.~U D~i dien cho ~~ +4 u. B!n giao khoan .u U H · H •• U ...

Ho ten: '~UH44~H H~ Clue vu ~H ~oOL.L&.HHH Dai dien cho 4- u44u hH ••• &n nhan khoan U T ••• ~ u.

.. .. .. .. ..

t..A

N Cung kj ket hgp dong glao khoan:

I - N(ii dung, trich nhiem va quy~n lqi ella nguiri nhan khoan .

II • Trach nhiem va nghia vI}. cua ben giao khoan

-

.-~~ ••••••••••• ~¥~ •••••••••• ~~T.4~~.+A+ •• ~~.A~~ t •• t~.~~ ~++~~~~ ••••••••• r.~ •.. +~ ••••• ~.~.~.+ ~ ··£~£ .. ~ •• ~ t··· &· •• ~ .

Hl ... Nhiing dieu khoan chung ve hqp dong - Thai gian thirc hien hW d6ng

- Phuong thllc thanh toan

- Xu phat cac hinh ~uc vi pham hop dong

...

Dal dien ben nhin khoan

" ..

(Ky. ho len)

fl,i di~n beD giao khoan (Ky. he, ten, d6ng dau)

r

F.'

r

.' Dun V; chu dAu tu:

Ban quaD Iy d" iln:

MAu sti 08 • LDTL

(Ban hanh thea QD sl/21412000IQD .. BTC ngay 28/1212000 (,'Ua 8(J Tai chinh)

BI~N BAN DmU TRA TAl NAN LAO f)()NG

~ ..

I 40 Ly lich ngtroi b] nan:

• HQ va ten: .44 ••••• 'T 4 ~~ •• 444 4~~~Tu6i: 44 Nam (Nu,) 4~ .. 4 ~ t.~

... Nghe nghiep: u ••• u q.u. 14 14 Tu6i nghe: .U 4U jHHI4 -u u t.

• ~c: Ilt()1l~~ ~~ 4 ••• L+ ~ ~ 'j •••• L.4~ ++ ••• ~~ ~j~4 •••• +f ••• ~I •••••••• 4 •••• t~

• JE)C1Il "! <:~Il~ t~c:; .~ r ~~~ •• +44 ~ 44 •••• 4 ~f •••••• 44 •• +4 •••• t.~ ' ••• 4 •• L~~ •• 14 •••• +4 ••

2 - Tai n~n xily fa hOi 4' •• U.~U gic, 114 plnit, ngay .400 •• ~ thang 400"'+4 nam .

~ll 1cIJi cia[ l>~t cf~lI litrrt "i~c: <!t1~ ~ 4 ••• +4 .... ~~4~ •••• gii1 .~t ••• 14.4 •• +~+ ..... t~t~ •••• ~ ••• ~4 ...

4 t

3·· N·... ·

~w· m xay ra t~l n~:

.. 4 - TruOng hop xay ra tai nan:

~

,.

~

I~

~:.

~ L6 - Tlnh rrang thirong tfch ngtroi bi nan: , .

. / L

~ • • -II !II".,., •• .,.. " II II- t • .,. •• It It It , .. t + + t of! t 11 ~ + + I III t

~

...

~

7 ~ K€t luan v! viec xay ra tai nan:

8 ~ De nghi xu 19:

Phu trach dan v~ (Ky, ho ten)

Ngiiy ... 'hang ... ~ ndm NguOi dieu tra

(Ky, ho ten)

53

rr· .. ',...--------·---··-································· .

j

.-::. .

r: :

Don vi chu d4u tar:

..

Ban quiD It dtl 40:

Miu 5601 M VT

(Ban hanh·theo QD s6~21412000IQD·BTC ngay 2811212000 cUa B~ Tel; chinh)

pmUNH~PKHO Ngty ... ~ thang ~H nom r ..

- HQ ten ngubi giao hang: .u •••••••• UU.U ... 4 D~a chi:

... Theo " 40 •• s6 , .. to Ngay L4 ~. thang ~., narn . t4. t j ~. j .cua t ~. ,t •• ,ot •• , t ot

S6 T'n. nhIn hieu" Mi Don S61~--- Dan Thanh
iLl:YI~K

1T quy each, pbdrn cMt 56 • The 0 Th\fC gia tien
Vl

v4t Ill • .sin p~ tfnh ehlingtll' nh.~.

A B C D 1 2 3 4

,0)111 x x x x x Ngublciao hAng (Kg, hQ ten)

Tho kho (Kj, hQ 16n)

Nht)p. ngiJy u. thang IU nam ...

Ph, trich kl toaD (Ky, hC? ten)

54

,

,-, 1.

BUn'VI diu dAu fa:

~

Ban quin Iy d, an:

MAu s602 - VT

(Bun htlnh thea QD s{/2 J 412000IQD,.,BrC ngiiy 2811212000 cua 89 Tilt' chlnh)

PHlfu XUAT KHO Ngay .. ~ thang .. ~ niim H •

S6: .. 4444 ••••••••• 4

.

" ; .. tHQ t6n ngum nh~n hang: t •• t •••• <t •••• 4 ••••• ~. II' Dia chi; t t.it.~ t t. t. t •••• ~ •••••••• ~ •• , ••• ", t L.

'; .. L 9 do X u«"t kho: ...... '" "" , , , , t t to .. ~ ... t t t ~ t ~ ... t ~ ~ 4 ••• , ••• 4 .4 • t ••• ~ • ~ .. 4 t .... It. I' ~ it t t •••• ~ ~ r • ~ ••• 4 'I' • 4 4 • 4 4 4 ••• :0 ••••

~. ~\If(t t2li 1c1t(): .••••... ~++~f.t •••• t~"'ff+ft.~t ••• ~tt ••• ~.t ••••••• t~ 41 •••• t.~~~~t~t.t.t ••• t ••• t •• ~.4~4.4444

..

" ,

T ~n!r nhin hi~u, quy each, phk chAt tll'

x

4

561

Thanh ti61

Vl

tfnh

Mil siS

Y!u Th1!C

c4u xuft

3

c

1 2

D

I;

x

x

x

x

ng s6 ti en (v i eSt hang ch u) : ~ .... I ~ • t II' t t ~ ~ • ~ • ~ t •••• ~ 4 ~ ••••••••• <I • <I <I ••• , t , • ~ , • <I <I .. <I t ... + + ~ + •• + + + t + • + ,. • ~ j.

Ngubi nhl).n '(KYJ hQ ten)

Th'li kho (KYl hQ ten)

Xuii;, tr gil Y . ~. tltang .,. nam ...

Thu truOng don vj (K9 j ho ten)

Ph~ lrach ke toan (Ky ~ h9 ten)

55

J

Ban Vi ebu datu tu:

Ban qw\n Iy d., an:

Miu s603 '" VT

(Ban haM thee QD sIf21412000IQD-HTC ngay 2811212000 cUa B~ Td; chinh]

BItN BAN KI£M NGmtM V!T TU, THmT Bf Ngtly UI thang ... ndm ...

'S":" .. I .,.

- CAn cd" . " ...... ~+. 86 . "H' ngay Uft t thang u .. ~ nam h. cua ...... .,. ..... H

~ Ban kiem nghiem g6m:

~ ~Il~ ~: .~ ••••• ~." •• ~ •• t~ •• t~~ •• ~.,..,..,~~'t ••• ~tttl~~ ••• ~~tt't.tt. ~J1L[C1rlil })1IIl

~ ~Il~ ~;.t~ ••• t~~t •• ~ •• t.~t.t.tt.J~.t~.~~ •• t ••••••• ~ ~~ •• t~ ~j; "i~I1

~ ~ll~ IJik:.t~ •••• ~tt •• ~~.tttt •• ~I •• ~~ ••• ~ •• ~.t.~ ... ,~ .. , ~ .. , .. ~. lLJj; "i~Il

t¥ Di kiem nghi¢m tmC loai:

lUI QUi. ki~ ngbi.",
Ten. nhln Phuana Don S6
S6 hi~t quy MI thU'c I htQng S61uqng S6 h.rqng
Vi
1T c4ch vAt 56 ki!m tfnh thea d6ngq'Zo khOng dUng Obi

tilt thiEt hi nghi~m chUng c'ch, ph quy c!chf chu
+
tb' chtt phdmch~
A B C D E I 2 3 F I)~ di~D kY thu~t (Ky, hQ ten)

Thu kho (K9, ho ten)

56

Dan vi chi dau tu:

Ban quaD Iy d\l an:

Maus604. VT

{Ban hanh thea QD ~\~t!/ 214120()OIQD.HTC "gay 281 J 212000 clid B? T iii chinh)

PHltV BAo HONG, MAT C6NG cu Dl}NG Cl)

Thm !lbll;':U Lydo
56 T,en c-O:l~ t.,. d~1l8 CI:l [jan v~ 56 fuqn1t tm<1 d~n8 til n~a)' ,., Oid Ir~ lhi b6u~ ... Gh.
1T bio .h~8_. mil .rub hoo,!, mtit Mnnglly.,. x t,j ~t sli dung_ m$l chu
A 8 C t J) 2 .e F Ngay ~.~ thang 4" nam ~~.

V kien eua ngltOi c6 tham quyen giil quyet (Ky. ho ten)

Phu trach don vi

.. >

(KY1 hQ ten)

57

.,...

>, h,

t.J' ,

....

r

.....

I

I· -.

,

. ,

.....

............ ------------

..... _.

-~

Dan vi chii dau til:

..

Ban quan Iy dl1 an:

Mau s60S ~ VT

(Ban hanh thea QD s6;21412000IQD .. HlC ngay 28/ J 212000 enu Btl Tili chin/f)

BItN BAN KItM K~ V ~T 'ru, THIET ar, SAN PHAM

Da kiem ke kho c6 nhiing mat hang duOi day:

Tln,nMn Don Thc:o ~ s6ch Thook.i~m~ ~Ilh tech P'htm clt.!t
56 hi~UT QI1'j M3 VI Dc'It 56 Thlnh so ThWlh Thim Thilu Con Kern Mit
TT each v:U HI i6 tinh ... t.g tien. tUo/ll8 ~l~n 56 Thanh 56 Thallh rlif. ['him ph&m
g~a
(san p'!'lm) I.~ ti~n lUl1ng tl~n lOOCI. chA"t eM!:
A B C D I 2 ] .... 5 6 j s <} 10 11 12

am, x x " x x ;K. X :\ X X Thu truemg drm vi CV kiln giai quyet so chenh lech) (Ky~ ho ten)

Phu (rich ke· toan

..

(Ky~ ho {en)

Tho kho (Ky, ho ten)

Dan vi chu daD tu:

j

Bani quin It d" an:

Miu 8606 - VT

(Bull Juiuh theo QD s&'21412000IQD-BTC ngay 28/ J 212000 ("If a Bt? Tdi chinh)

PHItU Kt MUA HANG Ngay ... thong .. ~ nam H~

Quyen s6:. ~ 4 t 4 4 4 4 •••••••

56: 4"4j~~~~t~~~ ••

.. H Q te n ng ll'oi ban., 4 4 •• ,. L 4 L 4 ~ •• t ~ t ~ t ~ ~ •• ~ • ~ 4 4

~ J:)i(l (;l1i: J~~t ••• ~ •• ~~~.t 4.~ 4.~ ••••• 4 4tt ••• t~t~~ •• ~~~.~ ••• ~

4

- Jr.I~ t~11 Il~trCri 1tl1l~: •• ~~~~ •• ~~~~t •• ~.~~~ ...... 4 ••• E .... 4 ••••• " ••• ~ •• ~,.~

• lEliat c:llj:~~~t~.~~ ......•• ~ , t ••••• t •••••• ,~ ••• ~~t~~ 4 4.

~

N a: ~ .... ~ . ~ ~ . 4 4 4 4 ~ ~ 4 4 ~ • + • •

C6: .. t 1 •••••• ~ .01- ~ 4" T ~ t • 1" .. 4

S6 T!n; quy each" phAm ch«t Don vi S61uqng Dan gia Thanh tien
..
rr vAt tU'J sin pham
A B C 1 2 3
-
r
COng ... TOng s6 ti~n (Vi€t bing chit): t ••• Ut t ....... 4 ..... 4 ••• ~ t ~,. t •• ~ ~ ~ ~. ~ ...... ,. •••••• ~41> Ir. 4 ~ ~ •••••••••••

NguM duyet mua (Ky, ho ten)

NguM ban (Ky. ho [en)

NguM mua (Ky~ ho ten)

59

'.

or.

[:

Dan vi chii daD nn

..

Ban quaD It dl1 an:

Mao 86 01 " TT

(BlIII hanh theo QD so~2 14/2000IQD .. BTC Ilguy 2RJ J 212()OO {·,;a B9 T ai (·hfnlt)

PHIfuTHU Ngay .... thang H~ ndm .u

Q .. .I-

uyen so: ~

- 'HQ ten nguOi nQ-p tien: f 4 ••• I 4 4 •• I-' ••••••••• 4.~4 ' ~ ~ •• 4.44 ••• ~ ~ .

- ~i(l c:l1i: ~ ~ .. ~~~~ .. ~f •••• ~ •• 't ~~ •• ~~t f ~ ••• ~~ff •• 4' ~~.~ •••••••• 4 •••• ~~~ff •• 4 •••• ~ •• ~, ~~

~

-pLy do nt)p: ~ S6 ti~n (*):

••• t~t •• t~ •••• ~~~.~ ••••• ~ •• ~~t+t~4 •• ++ •• ,~t ••• ~4 ••• ~.~~ •• t ••••• +~.~4 •••• p.t1 •••• 44 •• ~~ •••••••• ~ • ............. ,.~"" ..... It t ....... , .. ~ •••• ~. ~. ~ ...... I ~(Vi~t bang chu) .. ~'t •••• f .44 4 ~ ••• ~ ~~ ~ ~ ~ ....... ~. t .....

. I .

Phu tnich kl toan

..

(Ky. hQ ten)

NguOi ·I~p plti(u (Ky, he ten)

Ngt1y ~ .. ~. fluJng ~H~. "an,

.,. .

Thuquy

(KYi he ten)

.. Ghi chii:

+ TY gia ngoai t~: + S6 ti!n quy d6i:

60

~ ..

........... --~

f':

~ ~ Quo vi chil dAu tu:

j Qan qUaD Iy d" aD:

Miu so 02 - TT

(Ban IU/lJb tlteo QD so' 21412()()OIQD~I1fC ng(.iy 281 J 2120()O fOlia 89 Til; chill")

PHI~U CHI .

Ngii.y u. thdng 4n ndm H~

Quyen so: ..... H ...

No: ..... 4 ••• ' 4.4 ••••••••• ~

C6~ ... ~. ~~ .......... ~ ..... t ••••

~ Jr.I() t~11 IlgltC1i I1l1ilfl ti~l1: .+~ •• r' •• ~~~~~~ •• ~+1 ••• t~~~~ •• ~~ ••••• t.+ •••• 4.4 ••• '444 •• ~~4 •••• 4 ••• ~~~~ ••• ~j

. ~

- iE>ill c:lli: ~t ... ttt~~~ •• t~t~t ••• ' ••• +++4 •• ++4 ••••• 4 ••• ~~~ •••• ~Tt.tt~4 •• tt~t~ •••• 4 ••••• ++ •• 4.444~.~., ...... ~t.~ •• ¥~ ...

• ~)f £I() (;Ili~ ~44.~ ••• 4 ...... ~.~~ .... ~ .... t~~~~~ •• t~ •••• ~.~ •••• +~ •••• +.~ •• ++ •••••• ~~ ••• 4~~ •• t •• ~~&f4 ••••• +~ •••• 4 ••• 444

~ so tien (*): U~ •• t.~U""H •• h.H •••• H~H.4 ••• (Vi€t bing ChU)"+H .. U"~H.~.I.t+t •••• ""U44

Kern theo .. tt"t~f ••• t'~ •• t.uU"".""U"'''4 ••• ~' ••• ~~ clumg tu g6c.

Thu tramag dan v, (Ky~ ho tent dong dau)

Phu trach ke toan (Ky. ho ten)

NguOi I.p phieu (Ky, ho ten)

Thii quj1

. (KY1F ho ten)

Ngii,Y ~~, ,luIllg ... U£iUI .. ~ NguM nh~n tien (Ky, he len)

r Ghi chu:

~ ~~ ~i~ Il~()~i t~: 4 •• ~+ •••• ,~~ •• ~~~ •• "'~ttt •• ~ •••• L4.t •• "'4~.+4 ••• 44.4"~ ••••• t~~~4 t .

+ Sf} t i en q u y do i ~ + 4 ••••• 4 4 •• 4 ~ ••• ~ ."11 ~ ... ~ ~ ~ • ,. ~ • , .... "," ~ • t • 4 •• L + 4 4 ••• 4 4 ..... ~ 4 4 .... ~ t .. ~ t ~ ~ •• 4 ~ 4 .

61

r: ,

IAAl vi ehii daD til:

..

Ban quin Iy dV an:

Maus603 ~TT

(Ballll/lJlh theo QD siI214120()()/QD .. BTC Ilgiiy 281 J 212()()() t'lhl Bt? Tlii chiuh)

GIAY Dt NGHI TAM (J'N(.

• •

N... h" .....

~~ay +0+ tang + .. nan1 ....

so: ~ ..

Kf n h gUi; .. ~ . ~ ~ . ~ . E ~ t ~ t ~ ~ ~ ~ • ~ • ~ ~ •• t t ? ..

Ten toi la: t- t.t ~.4 ~ ~~~ .. ~ ~ ..

·fhu truim.g dan vi .

(KYt ho ten)

Pb~ trach kl toan (Ky ~ ho ten)

Phu' trach

be) ph~n

(Ky~ ho ren)

Ngtrbi de ngh! tam ling (Ky. ho f~n)

. : ..

62

))on vi chu dau tu:

L,p quan Iy d" an:

.~ ~

Mau so 04 .. 'I'T

(Bull 11(11111 tlteo QD J.6~ 214J2000IQD ... BTC nguy 28/12/20()() t '/1(/ Bf) T iii ~ .. hinh)

GIAY THANH ToAN TAM UNG

..

N... J ' ....

Kay ... t lung . ~. JUltll . -.

So: ~ .

~ · HQ ten ngum thanh toan: ,L .. UqU·. ,,~~ ~ •••••• ~ -.

;. -=- Dia ch i: .. ~ ..... + ~ , + + •• ~ , • ~ , • ~ •• ~ ~ •• ~ • L ~ ~ • ~ •• L ~ •• + •• + •• + •• + • , • ~ ••• ~ •••••••• ~ ~ •

~ ...... .

~ S6:.:ien tam u-ng duqc thanh loan theo bang duoi day:

s _

N q: ... ~ . + ' ••• I • ~ ••••••

Co: . ~ .. ~ . ~ .... ~ . ~ . L •• ~

Di~n.g.iai

I

So ti~n

A

1 • S6 tem (mg cdc dlfl truoc chua chi het.~ 2~· S6tien ky nay:

Ph~'" h" .. ...

... ieu C J sO uu~ ngay .tt.~U_.H

Ph,; hi t )..

- tt!u C I s6 .. u ••• u •• ngily u .... ! .. h~

~n ~ S6 tien di chi:

.1 ... Chimg ttr s6 ~ ."04.+'~ ...... ngay II .+ ... ,+11

·2 - .

rr:.

·4 ++

~UI ~ Chenh I~ch:

P'II·

'1.~.S(jtf:lm tsng chi khong hit (1 ~ 11)

~2· Chi qua st/ tam Ung (11 M I)

! '

;. tl· t

Kftoan thanh loan (Ky, ho ten)

fbi truang dan v~ (Ky~ ho ten)

PhI} trach k€toan (K}t, ho ten)

NgU"Oi thanh loan (Ky, ho ten)

63

~- .

.J

Dan V! mil dAu tu:

Ban quan Ii d~ an:

MAu s6 OSa - 17

(Bull Juj"h thea QD st/21412000IQD .. urC ngay 2811212000 ella B¢ riii chinh)

BANG KI~M Kt QUY

~: ~~~~~.~.~ ~ ..

Vao ... gio u' ngay ~u rhang u. nam H~

j

SoTT Dien giai S6luqn_g (til) Sotien
A B 1 2
I So du theo s6 quy: X ....
II S6 ki~m k~ tlnrc t€: X ..... ~
..
1 p Loai

2 -Loai

3 ... Loai

4
5
6
III Chenh lech!
.. ... Ly do;

+ Thira : + Thieu:

Ph\l trach kE toin (Ky~ hQ ten)

Ngulri ch iu tnicb nhi~m kilm kf quI (KYt h91~)

Thu qut (Ky, hQ t~n)

,

:1.

~~1:- i"

64

Dan vi chu 44u tu:

..

Ban quan Iy dlJ an:

MAu s6 OSb .. IT

(Ban hiinh thee QD sli'21412000IQD-/1IC ngay 2811212000 (_'1~U B(J T iii chinh}

BANG KltM Kt QUY (Dung cho ngoai t¢)

Di~n glai Don vi 56 Gia Ghi

tinh chu
B C ~
I S6 du then s6 qu, :
U, S6 kilm kt tbtp:: IE:
• I
1 - Lo"i
2 .. Lo~l
3 .. ~i
4 .. Loai

m ChMb Itch: ....... 1-= LEE

fP Ly do:

~. ,

+ Thira: + Thi€u!

Ph\l trAch ki toan (K9~ h9 ttn)

Thuqu, (KYt hQ ten)

Ngubi cblu trticb nhi~m klbn kf qu, (K)\ hQ ten)

65

,

:1

J

Dan vi chii d4u tm

Ban quin It d\f aD:

MAu sO 01 • TSCD

(Ban h.anh theo QD st'l21412000IQD-lfI'C ngay 2811212000 cUa 89 Ttl; chlnh]

BIttN BAN GIAO NHAN TSCf)

...

NRdy ... thang ~u ndm .u

Ban giao nhan TSCD g6m:

.A.

- <:)rl~ ~ik .~t .... 6~ ••• ~~ •• J~t'.~t". c:ltlic: ,,~ ... ~~ •• ~.t' ••••• 4 •• ~~ •• ~~t.~. JE)~i cli~11 ~11 ~iCi()

~ ~fl~ ~at ... 4.t •• +~.~.~ ... ~ ... ~~ .. ~ c:llif<: ~ ~ ••. ~ ~~ •• ~~t~~ ••••• , •••• ~+ iE)~i cli~Il ~Il 1ll1~11

~ ~Ilg ~il .. ~~ ... ~L4 ••• ' ••• ~~~.T~~.~ c:llli.: "ll .~ .. ~ ' .. ~ ... ~ ... I.~~ .. ~. i:);li cli~1l

... • 4

J

J

Xac nh$n vi¢c giao nhan TSCD nhu sao:

S Ttnl S6 Nai Nam Nlm COng Trub n ~J~ .ai' lli Hn c6 ·dinh Ty TIi
T k.y bi~U4 h~u -sin .. d'U'a suf! Giimua C\t6c Cbi NJ.uytn 14 H~kj
san
T quyeach TS(1) xulc Xl1(t \'ilo (di~n hole ., phS pbr SUi hoo thll~
.11
(c&'p~g (X 0) lit ffch !hlnh v.n ~y TSCD moo ktm
J'SeDJ duna ~bitl kl) sin (ul'l cbu'y{n !hir .. tbeo
A B C 0 t 2 J .. S 6 7=4-+S+6 8 E

COng x. ;I( ::It " D\lng cu, phl.l tiang kem theo

S6Tt T-!nr QIJ'Y cich doni (:U, .Phu run.A: Dan ~dnb SdlU'9nR Oi'tri
A B C I 2 Th u truOng don vi (KYl hQ ten, dong da'u)

Phu track ke loan

(Ky, ht] ten)

Ngulri nh$n (K9~ hQ ten)

Ngutri giao (K~I ho Etn)

66

Ban vi cho d4u tu:

Ban quan Iy d1} an:

Miu sti 02 • TSCD

(Bun Julnh theo QD l~{/2J4J2000!QD .. IIIC ngiiy 28112/2000 ("14(J Bt? rai chinh)

BI~N BAN THANH LY TSCI) Ngiiy ~.~ thdng H4 ndm ...

can ell quyet dinh s6: Ut+u .. ~4tHt •• ngay 44+ thang ... nam ... ella .tt .. ,.···u .. u ....

I • Ban thanh Iy TSCI) gam:

Ong/ BA: Dai d i~n Tntdng ban

~Jl~ B~: JE)~i Cli~ll .....•••.........•..•......... l.JSf "i~T1

~Il~ lEla: •....•.•...••.•••••....•••••••.•...• JE)~i cli~11 .......•.....•...........••... 1.1;; "i~1l

II - Ti~n hanh thanh Iy TSCD:

... 56 hie u TSCD t 4 ~ 4 4 4 •• ~ ~ 4 01 4 oj. .. ~ • • L + 4 • ~ .. • • t ~ ~ .. • • • 4 4 • • • • .. • • • • .. • .. •

4

- I'llIlYC silrt Jttltft (){!ll' <i~~) ~~ +,.~ ••• ~~44 ~4 t~+ ••••• ~~ ~···· .... 4~ •• t •• ++.+.t~t •• t •• •••••••

... Nam san xua:-t t , ~ ~ 4 t-t ~ ,. t ~ •••• .. to. t. t ••• ··,. , ~ t t4 .

- l'(~1l)f~1l ~i~ ~JE) .E •• 4 ~ t~ tt 4 T t~T 'I~ ~.t ••• ~ •••••• t .. •• ·4~

.. Gia tri hao mon Iuy k€ da tinh d€n thai diem thanh ly ~t~·· t~t •• t444 t 4

_ G ia tri con lai c ua TSCD .. ~ . ~ 4 ~ ..... ~ 4 ........ 4 ...... .oj ..... • .. • '. • .... , I ~ •• t .. ~ 4 • • ...... • • • • ..... • • I 4 • t ~ 4 ~ • • • • • .. • .... ~ •

• •

III .. Ket lu*n ella Ban tbanh Jj TSCf)

Ngay ... thang ... ndm .+.

Trlllmg Ban thanh Iy (Ky, ho ten)

67

,

.j

',:

:" ~ : r

1 ~ " r"

J

,

IV 4!0 Kit qua thanh Iy TSCD

- Chi phi thanh 19 TSCD: .. 1O"'+tHh"4.ftU~ (Viet bing chill U~U4H.h ...... u.HH.

... Gia tri thu hOi: .f't.u .. n,~uu.~ ••• <t,.~uu .... ~u (Viel bAng chit) H •• ++u •••• H~44 ••• u.

- Xu 19 s6 chenh l¢ch giila thu va chi phi thanh 19 tai San! 4 •••• HU.h ..... UU ••••• .. DB. ghi gilun s6 TSCD ngay ~u thang .H nam <t~.

Phu trach ke toan

(KY .. ho ten)

Ngiiy .r. thOllg ~.~ ndm U~ Thli tmimg dan vI (K9~ hQ ten; d6ng d«u)

68

......... ---------------

Don v, chit dau tu:

Ban quin Ii dyaD:

MiD so 03 • TSCf)

(Bun /tanh theo QD s{/21412000IQD-BTC ngay 28/1212000 eua 89 ra. chinh)

BI~N BAN DANH GIA LAI TSCD

N '\ h " ....

gay .. ~ t ang .r~ nam .~.

No: .44 ••••• '.t'~tl.~~444 •• ..

C6: . ~ .... L • , t ~ t •• ~ •••• ~ •••

CAn eli quy€t dinh s6: h."1>ff+t~tH .... ngay .. 4 thang ttt narn .tt cua '''UUUUH44.jOt

~~ •• ~.~ •• t~t~ •••••• ltf ••• ~ •• ~~t~ff ••• ~ •• ~ ••• t.'t.tt~.E •••••••• ~ ••••• t.f •••• \f~ "i~~ <J~I111 ~i~ lCli ~~

- (jng! sa U~U .. nHff ..... Chirc V1JH~t.fH .. H Dai dien ttUh14:U Olil tich H¢j dOng

- Ong/ Ba u ••••• uuu~ ••• Chuc v~ ffUU.H ... D':li dien .. 14U".n ~ Uy vien

- 6ng/ m ...... ~u t ...... ~ Ollie V\l ~u H" u~, D~i dien ...... f H ~ .. Uy vien

S T~ntkynm so: so: Oili .Ehj :ld kllOO 0 Wnh giti Jai
r h~ Ii. quy ckh h~lI ttx: Nguy!n Hoo G'1ri Nguyl!n Hae Gi~ tr]
T (e'p~ns) TSCD TSCD Sili mbo con I~! gl:1 man cOJ] J~~
TSCD
A B C D I 2 3 4 .:l 6

C6nM :t J; Oltnh l-echgHta jh1 dank gj.d tal so vm gM ~n i ~ k~ rOOf1
a.h~h~g. Chenb ~¢Ch gitirn
NIH-yen S6diJ Gf6 Hi Nguytn SO:dil Gi~ rri
_Rid: hoomoo c:bn lat gili h:immoo ["On Iai
7 8 "9 10 I 1 12 Uj vi~n (Ky~ ho ten)

Vy vien (Ky t ho ten)

Chu tlch hOi <t6ng (KYlI ho tent d6ng d(u)

69

Don vi chd 46u tu:

..

Ban quo Iy dl1 an:

Miu sO 04 - TSCD

(Ban hunh theoQD so"21412000IQD-HrC nguy 2811212000 l~ua Bt) Tal chinh]

BIEN BAN KIiM· K~ TAl SAN c6 DINH

- Thm diem kiem ke gib' ngay thang nam .

- Ban kiem ke g6m: .

1r ~I1~; l>~: .. ~ ~~ .. ~ ~ ~ ~.~ .. <::!lite: ~ ...•••...•. ~ ~ .. ~~ ..•.•• ~ ~ .. ~ ~ ••..• 1rI1U(i1Il~ \)(lll

+ Ong, ba: ~ ~~ Chuc V\_l ot ~T~ 01 ~ ~ ••• ~ ~ Uy vien

~ <:>Il~, l>~: ~.~~ ~'~~.~~' ~ ~~' ~T~ •• ~ •• ~. Chii<: ~ •. ~~~.~~.~.~.~.~ ~ ~ .. ~~.; ~ r~ •• 1_Jjf "i~Il

C1 - DB. tien hanh ki~m ke tai san c6 dinh, k€t qua nhu sau:

56 T!n Mi NC1i Thea s6skh 11l«l k.i6n k! Chenh lech Ghi
n TSCD -s6 su 56 Nguy!n Gj~ tJi 56 Nguy!n Gi.i b'~ 56 N~uytll Gij lrj chu
dung htun.R .!.ia cOn lai lUtIng giJ CUll lal lucn_g .&i~ cOn lai
A B C 0 l 1 3- 4- S 6 7 8 9 ~O Tho tnrimg dan vi (Ghi y ki-!n giaj quy~t 56 chenh l~h) (Ky't ho ten, dong dau)

N... I'" ....

gay __ ~ t ulng .~. nanl ...

TruOng ban ki~m ke (Ky~ ho tan)

Phu trach ke toan (KY,. ho tan)

H6A DON (GTGT) Lien I: (Luu) Nglty ... tluing ... ndm .~.

Ky hieu: AA/98 S6~ 000001

Don vi biii n hang: ~ ~ +. _ ~ r ~ •• + • + • + + •••• _ •••• - ~ ~ ~ + + • r ~ r _ •• ~ • + ~ ~ 4 ••• ~ • r" r ~ • _ • ~ +. •• ~ • r ~ •• ~ ~ ..

D i a chi; ~ .. + ~ 4 ~ ~ • ~ • ~ • - ~ ~ r • _ •• - ~ ~ • ~ +.. • • 56 ta i k hoan: + 4 ~ ~ ~ • ~ • _ • ~ ~ + • + • _ _ • ~ + .4 •

~

CD I [:::1 Ml r I r ] 0 [~:::[:J I 0

HQ ten nguai mua hang; _ .. ~~ + •• ~ •••••• +~ ••• ~ •• ~.~ •• + +.~ •• r~._._ +.+ •• +._ ~r~ ~ ~+ _.~+ +

~ 'Ii: ~ .. - ~4 .. 4 .. ~ r* __ ~_ 4 4 ~ __ .~.~ + r~ ~ +.r~.~.~.~ + ~._~ ~~ •• + r~ •• ~ •

..

Dia chi: +~"~"~"'''4''+''.'' ••• ''~~._'''';''.'''+4'' •• ''''r.~.~~ ... ~ •• ~' 56 tai khoan: .... ~-~ ........ +.++ ....... I.~.~.~ ... 4 ..... ~ ••

Hlnh thttc thanh roan: ....... ~ MS;

Thanh tien

Dan v] 56 hrong Dan gia

tfnh

S6 IT

Ten hang hoa, djch vu

3 = 1 x 2

C 1 2

A

B

C~~g tien hang:

Tic!n thue GTGT:

Thue'suA"'t GTGT:

T6ng cOng tien thanh roan:

............... + .. + .. '1 ... "1'

S6'" +.1 r .. ' l....~ I. :'"':J.

II t! n l tl II t I.J'U} Its:(' (. III.' 1 ••••••• + • ~ •• , •• ~ ••••••• ~ •••• I •• I • ~ •••• ~ •••• , ••• - •• - - •••• ~ •••••••• ~ •• - - - ••• ~ • , •••••••••••••• -

NguOi mua hang Ke toan truang 'I 'hu trll(mg don v~

(K)\ ghi rO 119 ten) (KS< ghi fa ho len) (KYt dong dall~ ghi ra ho ten)

Lien I: Luu

Lien 2: Giao khach hang Lien 3: DUng rhanh toan

..

71

1

r ,

r

,

j

...

: i

,

HOA DON (GTGT) Muu s .. ~: OI/(,TKT·21.tN
Lien I: (Luu)
Ngl'Y ... Ibling ~ .. ndm - .. Ky hieu: AAJ98
S6: OOOOOl
~ 'Ii l>~11 t1~fl~: ~~.'.~".~~ .. "'.".~~~.,.~ .. r~~"~+~'~~~"~ •• '.+++"~~ •• ~ •• ~~~.~~ ••• ~+ •• ~~~~~+.~~~~.~ + •• ~~ •• ~ •••••
Dja chi: U~~~.'~ •• 'hU~U~~·rr MS: rn , I rI [ ]:':J:J 0 [ I D 0

~() ~11 tl~lI(yi IlllJal l1ilrl~: .... ~.444.+~.r~.~4.~~~.~~? ••••••• ~?r ••••• ~ •• 4.~~~.~~~~~.~~ •• + •• ~ ••• ~~.~~++ ~~~~ ••• +~ •• ++
Hl~h thU'c thanh roan: un.4 MS; [[] [I "I" I I I. I I 0 rJ::,::I ] 0

56 Ten hang hoa, Don vi S61UQl1g Don gia Thanh ti~n

IT dich vt} tlnh
A B C I 2 3== I x2
-
Cbng tien hang: + ................. ++ .........
Thue' SU«1 GTGT: Ti!n thue ornr. .......... +~.+ ........ "I' ....
T6n.g cong tien thanh roan: ... + ..................... + .....
S6~ ~IJ '''~ b ~ h -
n II viet UIlg t: u: .~~ ... ~~ ... ~ ... '" .... ~ .... ~ .. ~+ ••• ·.' ••• r+ ••• ~ ••••• r •••• ++ ••• ~~ ••• r •• ++~ •••• ~ ••• ~ •• +~ •••••• ~ •••
NgU'lri mua bang Ngillri ban hang
(Ky, ghi rO hQ ten) (KY1 ghi TO ho ten) 72

HOA DON BAN HAN(; Lien 1: (Luu)

NgdJ' ... thting .. ~ ruin: ...

Ky hieu: AA/9f\ S6:000001

Dan v i ban han g ; ... ~ . r ~ •• + ..... + .... ~ •••• I + + I • ~ ~ • L ~ • r ~ • I + , • L + • ~ r ••• + ••• + , • L ~ ~ • r, ~ • + , + ~ , •••• ~ ~ • ~ .... ~ ... ~ ~ L ~ ~ • ~ • I .. + • , , L L L • + D ia chi: .. + • I + ..... ~ ....... ~ I • ~ • + ~ ••• ~ • r + ~ I .. ~ •• L ~ ... ~ •• + •• + .. , • L S6' t~ i khoa n: .. ~ . r •• r • , • + •••• ~ •• + ••••• ~ ••• ~ ~ I •• + + + •

Di~n thoai: .. uu .. uu, .... uu MS: rn [" I I :1" I t .. ~J D " .. , I J D

HQ- ten nguai mua .hang: .. ~,. L.~ ~ •• ~" .. , I. ~ •• ~~. r.~'.~ , .• +' I +. I ~ •• ~.~ •• ~ I +~ ~, L~'.".~ I I ~

JE)lJT1 \Ii: .. r.~.+ •• ~.~ •••••• ~~.~~~~_.r~~ •••• ~~~.~ •• r.~.~+ •••••• ~ •• ~~ •• + •• ~ •••••• ~+ •• + •••••• ~~ •• ~.+t.~ ••••• ~~~~~~ •• ~ •• rr.ttrtt ..

Dia chi: ~ r." ~. ~ .. ~ ~ .~ I ~~, •• ~. r.~ +~~ ~~ r..... S6" tai khoan: . +. I L~ ~L~' L~.~ I I ++ r ~ ••• I. L •••• ~~

.r;nh thuc rhanh toan: u MS~ m I I [~:II1. J ) I::] 0 L I r~J 0

Thanh tien

Don vi S6'luQl1g Don gia

tinh

56 IT

Ten hang hoa, dich vu

C 1 2

B

3:::1x2

A

Ct)ng tit!n ban hang hoa, dich vu:

...... '1" ++ • .&. + + "1''''' + 'I "1'." "1' + ++ + ...

Ke toan truoog (Ky. ghi ro. ho ten)

Thu truOng don v] (Ky, dong dau, ghi reS ho ten)

NguM mua hang (Ky, ghi ro ho t!n)

Lien 1: LUll

Lien 2: Giao khach hang Lien 3: Dung thanh toan

73

;

I,

M~u s(~: OlIG'ITT .. llrN

HOA DON BAN HANG Lien 1 ~ (Luu)

N Xc.iy ... ,IItlng ... ndm ...

Ky hieu: AA/9H 56: OC.OOOI

~----------~----------------------------------~.

Dan vi ban hang: .. ~r".".'+~.~'''~.~~ •••• ''''''''+~'+'~''''~ ••• 'r.''+~'.''''' ~ •• r ~r +~ ••• ~ ~.~ +.~.~ •• ~r~. j

Via chi: .u~ ...... u ... u •••• ~ ..... MS: CD I I ')~ I I I J 1 0 I ] 1~:] 0 ;

H .. ~ h'" ;

o ten ng UOI m ua ang: .. r ~ .. + ~ ~ •• ~ r + • + ~. r ~ •• r ~ + • ~ • ~ ~ •• ~ ~ •• ~ + • + + ~ .. + •• ~ ~ ~ ~ • r ~.. • .;

Hl~h thuc thanh loan: ...... H MS: CD I ( I r I I ] :.:.1 0 , r: [:1 0 :

S6 IT

Ten hang hoa, dich vu

Dan vi 56 luong Dan gia

tfnh

Thanh tien

C 1 2

3=lx2

A

B

................................... + ....

S6" . ..:- r ...... b 010 ) -

t, e" \ ~I (! fall -'.'t: (. 11(: ~ ~ + •••• I ••••••••••••••• - •••••••••• - •• - • - ••••••••••• - ••• - •••••••• • •• I • • • • • •

,1 +. + .. ~ + + + + + + + ~ + ~ + ++ ...

Nguiri mua hang (Ky. ghi ro he len)

Nguiri ban hang (Ky, ghi ro ho ten)

74

M~TTRUOC:

TEN CO SO y ~~~~~~~ .. ".~.~~~~ .. ~" ..... ~~

GIAY CHUNG NH~N NGHi 6M HUaNG BHXH

ltI~,;~ t~Il;+ .... ~+~rr~.r .... ~tll()i++rr .. ~~~~~~.~++r lE)(Jr} "i (;()Jl~ tji~~+.~r.~.o~~r~~.~++rr~&~~~~.~~+.~.

ll,){ ci() !1~fl[ "i~:~~~r.~ ~~~~~"+++r.~~4~~ .. ~~.~r

!)() 1l~3f ~ll() Il~flj:~.~~ ~~+~~~~~"~"r ... o~~~r~

(fir ngay ~~ .den het ngay.~~~- ~~)

N gU}" tilt; n g. .. ,ui m. r~

Y, BAc SY KCB (K9~ ghi ro hQ ten)

M~T SAU:

Mao so: C03·BH

(Ban hiJ.nh theo QD so 14011999JQD ... BTC ngay 151/11/999 cua Bf} Tili chinh}

GIAY CHUNG NH!N NGHi 6M H{fONG BUXH

~~,,~ tl!1l;+rr.&.~.~ ... ~~~~r~ ... ~~~~ ... ~ .. ~+~~~~~.~++~~.,,~lll<Si:~~~.~"++ .. ~.'~~~."++r.~

~ 'I! ()()11~ tii<::.+r .. ~~+~ .. ~ ~~~~.~.~~~.~"+.r~~~~+~.r.~.+".rr~.~~~_.~+"'''r~.O~~~~''

Ly do nghi vi¢c:.~ .... ~~ .. ~ ~- ~ ~~.~. ~ ~ ~+~r~~~~+~ ~ ~~&. + ~rr"" ~ ". ~~ ~ ~~+r~ .... 0 .. ~~~

~ tl~il)r ~ll() (l~i:r .. ~~~~~~~~.-~.~.~+~ ,o+~ .... ~~~r.r~ .. ~~.~.r~r .. '4++~.~,,~"~r .. ~~

<:Jlit Il~ll~~.~.~~~~.~++.r~~~ ... ~~~~~ .... (l~fl ll~t tl~il)f~~+~~rr'~~~~~~"++.r.~~+~~~.++ .. )

~ ....... r'

XAC N~N CUA Plil) TRACH DON VI

S6 ngAy thVt nghl: .U ••• u~ngay

(KYJ ghi ,.g hI? iiI' I.o~ dong duu)

N goy .... thang ... ndm. u

.. ...

Y,BACSY KeB

( K Y t ghi nJ ho lin lOll dong ddu)

PHANBHXH

S6" so, BHXH:+ .. ~.~~~+r •• u .

i-Set ngay th':tc nghi dUQC huang BHXH:~ ... r~.~4n~~ .. + ngay 2 .. Luy k€ ngay nghi cung che~ df?:n.~~~ .. ~n+ur~uoo~u.~p+ngay 3- .. Luang thang d6ng BHXH: .. ~+~ro. n~_+rr ... ~h.~~~rhn~~~++d6ng 4- Luong blnh quan ngay:. ~r~. 0+ .~H~~' 0 .~ ... h n .. ~~~ .. ' n~~~~++d6ng !)- ~); 1~ ~ i1llilrl~ JEI~~:"~."~~~~~~.~~~~~~".+~~~ .. ~'&OI~~~.~ ... "+~r~ 6- 50 tie.n huOng BHXH : .. ~HU •• ~4H+ruu+~~ur .... ~.~ ... rh."&4+d6ng

NgiJy ~.+~thiing~ .. ndm.:

PHU TRAcH BHXH eVA DON VI

~ .

(Ky" ghi to. ho ten)

CAN BO co QUAN BHXH (KYt ghi ro ho (en)

C6NG HOA XA HOI COO NGIDA VI:eT NAM MiD s6: C04-BH

... .. .

D(Jc l~p - TlJ do - H~ phuc (Ban hiinh thea QD so' J 4011 999IQD .. HIC

***** ngiiy 1511111999cUa Bt)Tui chink)

DANH SACH NGU(JI LAO DONG H110NG TR(J CAP DUXH NGAN HAN

.. ~ ~

[)qt. u tbang ... nam ....

Ten co quan (dan V!} .... TOng s61ao d(;ng .. ~ Trang d6 nit .. Tdng quy luang trong ky.; 56 hieu rna tai khoan.; Me tai

• 4

Loai chi dO: ... ,.t. ~.".~ •

_._ .. _..
Don vi de ngh, Caquan BHXH duv~t
1T HQva ttn S6s6 Ti~n IUO'Dg TbOi. gian S6ngay Ti~n trq 56 ngay nghi Ti~n trq Obi
BHXH thangdong BHXH -lf6ng BHXH nghi trong ky c«p Trong ky Luy k€ tu cA'p chu
. diu nam
.
1 2 3 4 5 6 7 8 9 10 II
••• r"'I'r"'I' P"" ....................... - ~~ ...-- 1 .... 1 _______ ~r
., , ..... I..&.I.-.~·· ~.
............... __ ... •• ·----.. ..... n _.....,_ , .......... - ~ 1_ ....... ··--··-1 ..... 1"1'"1 ........ .ft'.I..&. ... _............ ~
~.---. • ••• r .........
. - r ......... _ •••••• __ ._ • ·-1· ............ - L-~_ - .. - "-r- 1· ..... ....-.......-· -- ~ ~~ .............
. ...-....,. ..... ••• _ •• ·····_·· .. 1 .....
._... 1------ ~.-.,.,~ ..... - 'U~ ~ f- --"-'-_ 1 .... 1_.-.- - ................. _._._ ............
- . ........._.-._. •• __ I
__ .- •• -. ·1 .... • ........ _. _ • - .-- __ ....... ~~ ~ .......... _._. •• ..... 1 •• ___ ..... • ........... ~ .. --......-n .................... -~ 1 ................ ••••• ........... - r----~
1 •• _ •••• _ -
_._-_ ........... ,,, ,,_. __ . ___ . ~ ......... - ._ ..... .-,,~---.- -_ .. '.~- ---- ••• _.... ...__- •• I. . . .1_ •• 1. _ ... 1 •• -
,.
... nT ·1·. _ •• __ •••• ·1· ..................... ______._- ............... ---.1_ •• - ••• _1 ··I.I ... _.....I .......... -_ f.--~.~-'~ .- -_.- .. _- .~~
-----..rr"I ...... _ _ ....... K.em theo .. r chirng lu goc

Co quan DHXH duy~t:

~ fl~: ~~~~~.++.~ •••• ~.~

56 ngay: ... ~ .+~ •• ~.~ •• ~.~ •• ~.+ ••

56 tifn:~ .. -TO .~.(Bing Chii:HOrr~ ... ro~~~.~~_)

Can bQ- quin I; thu (Kg fen)

N.. h" ...

gUy.r~ lang ... 11(1"' ~ .. ~

GiUDd6cBHXH

(K Y ten, d6ng da"u)

N8(iy~.~ thangr .. nam.~, Thu IraOng don '" (Ky t~n, dong diu)

Can bQ quan If CBCS (Ky [tn)

Ke Coan don vi (Ky ten)

". ~:""P"". .. ~.

KhOng ghi vao khu vue nay

.

S6 ~~.~ .

GIAY RUT VON DAU Ttl KJEM LTNH TU~N MAT Lien s6. ~. Luu tai .~ ..

L4~J nguy ... tluing ... 110m ••.

Miu sO C~OlIKB,

T!n duan: .......................... .r. r. r • .r ...... I ...... P'I I - .. r'l I r I --1 ............ I" I .............................. I ........ "' ....... Phan do KBNN ghi
Chit dau nr: .. r ...... 1- .. I-.r ...................... +~+~ ....................... "." .................... r ••• r. I. I ... r .. "1'.'." ••
TAi khoan s6: .......... "1' .............. +~ ................... Tai: .......................... .r • .r ...................... NaTK • ................... I .......

can cd HDKT{Philu gil) , ngay ... /..,Ju. GiB. tr~ HD: C6TK
so: .. ~ ... . .........................
Thuoc ngu6n vOn d~u tLt ... + 'I + .. + .. + .... + ... Niim . ..
HQ ttn nguUi linh t i~n: ......... "1'." 'I .. "I" .. 'I r _ .. 'I" ............ I ............................................ ., ............ " ................. I ...............................
Otling minh nhan dan s6: ..... "" ................. ~ .. r .. r ....... r - .................. " ......................... - ... r ....... 1 ............................................
Q'fp ngAy: ...... ~ .................. - .............. 1 ................. r ..................... - ........................................... r" r ... " .. 1 ....................... r" r .. r .............
Ned c!p~ ..................... ~.~ ............................................................................... r ........ r ............................. ~ ... ~ .......... ~ .... r .. ".

~q.i dung C L K M Th1 S6ii.~n
,






~.~~.~~'~~
TdngcQng

SO ti~n bAng ch u:
...... r .. r .... " rr ~ ................ 1 ..................... r .. r ........... ~ ............ ~ ........... _ ....................... ~ .......... ~ ......................................................... ~ ...... r" ".r~." ......
...... ....... .................... .............................. ............ ~ .................................................. r .... ~ .... ~ ............................. ~ ............. ~.~ .......... ~ ............................................ r.'" 1 .... r" ~ ... ~ •••••••••• ~ ••• ~"" .. +~ ngay ... tluing .~, ndnf .~.

Thanh roan K€ loan K~ toan

~

truong

Kltoan truimg

Thu truOng don vi (Ky~ ho ten, d6ng dan)

PHONG THANH ToAN V N 9A U TU eVA KBNN

TruOng phiJng (Ky~ hQ ten, dong driu)

fJON vt CHU DAU TU

Nguiri linh t i~ n (Ky I ghi rii ho ten)

KBNN ghi ~6 va In} ti~n "gay , , .. _,~ .

Thti quy K€ to an Ke toan rruUng Gi-am doc KBNN

(Ky ten, d6ng d£fu)

77

GIXV RUT V6N eAu TlI

KI~M CHUY~N KHOAN, CHUY~N Tn~N THV - f)1!:N CAP SEC sAo CHI

?

I4P ngiiy .... thanE.·· ndm . u

KbOng ghi vlokhu

V1/C nlty

MAu sO CS·02IKB

I

Ten di}" .dn: ~.+~ •• ~ , .,+ •••• ~ ,,_ ••• ~ .. ~.~ .. ~ •• ." , -_ ,

C6 TK I -i _ .

O'tu. dd.u ttl: .. ~ rr I .. i pi I .1' .........•• -1 "1'1 r

Tlti khoan sO: .~ +~ ~ ~" T~l: .,+., ~ .. ., .,-, •••• , .. , .,,,~

CAn cd' HDKT (Phieu gia) s6': .. , ngay .~.I.· ./. .. Gia tri HD: "" Thu(')c n u6n mn d'u ttl: r .. +>, + .. u u. Nam ...

NQ'TK ~,~ ~ .

~ vi nhan ti~n: -1 ~ PP'I _ ,.'1 •• rp'ITi .. ~ '1"1'''1'1'1 _ rr. rr.- I '1"'1'1 pi Pol I • I P"I'._ pol _.I ..

• r

Dia chi: "I' • "I "I 'I" •• "I + 'I "1' + "I' • 'I "1'." _ "I • "I" .. ~ r r ~ 'I r" I •• 'I • "I "I" - I I '1'1 .

?

~ tAi khoin: + "1' r.'I r."I'r." r •• '1 'I+r 'I"I'r"'." "'1'1 "1''1- r. r'l' ~ I .'11 '1.'1"

S6li~n

K

c

M

L

........ +r .. ++ '1"1''''1 .. P .. + 'I"I' + r."+", p "1' .. '1 "1' •• rr'l"l'~ r I •• 'I r'l ".'1"'1 -'I r" I '1 r'l"~ '1 •• r--'I

'"

DON VI eHU DAU TIf

PHONG THANH TOAN VON D U Tl1 ellA KBNN .u •• u"u.u,- ...... , ngdy ... fhliug ... Juin, _,.

Thanb toan K~r toan K~ toon Irming Truimg

phbng {Ky ten, dong di(u)

KI!~ to'-n

~

truang

Thu truOng don vj (Ky ten .. d6ng dau)

KBNN A ghi s6 ngay , .. ~.",.~ .

K€ toin Ke toaD Giam doc KBNN

truimg (Ky ten. dong d{fu}

KBNN Ot NH B ghi s6 ngay ,.·- u." ••

Ke toan Ke loin Giiim doc

truitn~ (Ky len)

dt)ng dau)

78

........................... ---~-~------------- .......

CONG HOA XA H()I CHU NGHIA VI~T NAM

Wng pi vJ.o £!Os lip .. Tu do • 8anb phuc

thu "\'Cnlr

GIAyat! NGHI THANH ToAN T~ ONG V6N f.)Au TV 14p nguy u ~ thang +4. niim ...

Dm1 vi: .. ". + ••• ~ ••• +. _ + •• - ~ "~" ++. ~ • ~. ~ • ~" ~ " •• ~ • ~. "~" + • +". "~. ~ ••••• _. - ~ + •• --

ni .kho.Bn sO: Tai: T ••••• ".T.Ir r •••• T.r .

MAu 56 CS-G3IKB

C6 TK: .

ICrrtlt ~iii J<:it() tJ~ I'lI1ll 11~: + •• +"~.+.+.~.~"."""~""~ ••• ~.""""~~"~"."~"."~"~"."~" an .cit HDKT (Phitu gi' 56 .. ~ ngAy ~.. thang ~"~ nam "" ~ va

s6 du t!pTl ling v6'n diu tu dtn ngly . +. thing u. nAm .. +

~ nghi Kho bfC NhA nWc thanh toAn !Kf ti&1 di t.,n Ong thea chi titt sau:

so ou TAM

~

ONG

T

r· NOt DUNG eLK M TM

s6 £)~ NGHI THANHTOAN

S6KBNN DUY~T

. .&1' d~ nghi thanh toan bAng chii: .~.~~"." ~"~~~." .. r~ •• ' .44 ... ~""+~ •••• ".4" .+++~++~~. +. ~~.~. '4~~4+ •••• ~ •• "' •• ' •• ~ •• ~~~

........................................................................................................................... " .. " ~ ++ ..

K~toan.

PHAN OANH CHO KHO BAC NHA Nullc GHI

"

DSng Y duy~t thanh roan cho dun vi ~ tic!n: BAng 86; puu •• +~nu" ."nn"U~.rOL"""" "Uro~UOL"~""~""""". "~"""" OL"" or

"Blrlg chO': ~ .. " ~"~" +. "" ." ~" "" ~"." ~"+. ~.~ ..... ~. +. ~"~" ~"~" ~"" "rr" +. +" r" ~. ~. +. +. ~. +. ~"" • ~~ +" ~~ ~"~" ~"~~ ~"~" ~"~" r" ~"~". "~"."." ~" "r." "r" ~"" "r" ~"~." "~" •••

... ~ .. + "I' "I' +++ + .. + I- .&. "I'.+ ~ ••••••••••••••• "1'11.11.1-.1 .,. "1'."1' "."1'''1 r"'1 ."1'''1'1 'I r"l r'l r.'1." r

.. u •• ""~~ ngay ".+ thong ... " ndm .+"

PHONG THANH ToAN V6N eAu ru

Thanh Kl toan K~~ toin TruOng phOng

loin I Nang (Ky r.!nt dOng datu}

K€ ToAN KHO BAC NHA HUCk:

KfioaD K~to'n Ghllm d6c KBNN

tnrlmg (K9 f~n .. d6f)g dlu}

79

co o

.. ~

,~

CONG HOA xA HOI em) NGHIA VIET NAM

~ ~ .

D(tc l~p -1\1 do - Hanh phuc

Miu 56 BOllKB

86: ...

PHffiu GIA THANH TOA.N KH(h LUQNG XAY Dl)NG CO BAN HoAN THANH

can eli' HW dOng kinh ta' 56: U H H~.HH~.H~. ngay thang .u nim .

Va bien him nghiem thu khcii luqng s6: 4 .. t~A •••••••• ngay thAng ~u nam .

m nghi kho bac Nha nu6c ~ t •• Thanh toan kh6i hrong xly dung hoan thanh thea n¢i dung sau:

Ott toan dlIo: Oi'tri khoi so: v6n di thanh roan tit khbi ceng Gi' hi kh6i luqng hosn
• • •
Ten d~ an, cOng duy~d6i~ lugng boan Mn cu6i ky tnWc (Bao g6m ca thlBh ~ ngbi thanh loan
trmh, ru,ng myc dY'an Gi a tri tning thanhdUQC v6n tam ting vA thanh toan KLlIT) ky.nay_
c6ng trinh eOng tri.nh thludlt<;C A·Bnghi¢m V..so trong nuttc V6nnttlit: V6n troog V6n ntroc
chi dinb th4u duy~t thu xac nh~ Tengs6 Trongd6 ngoai nu6c ngooi
..
tam dog
1 2 3 4 5 6 7 8 9
, ·..."

Tong sO ti~n d~ ngb, tbaob V6'n trong nUOc; Ghi bing chit:

.A~.~.*~.~ ~~ ++~++ ••••• ~~ ••••••••••••••• ~~~~a

~()II Il~()~ I1tl~:6.6.~ ••••••• ~~~~.~ ••••••• 6~~~ •••• ~ •• ~~~~~~~6~~ •••• ~ ••••

<:iIti I)~~ <:llii=.~ ~ 64 ••• '.~ •••• ~~~ •• ~.6.~~~6~.~~ •• 4 •••• ~~6 tW*~

56 TK ben A: V 60 trong nuac:

Tai:

...

Tai:

4

Too:

S6TK ben B:

••••••••••••• ~~.~t~ •• ~ 111;~)f ~~. t11~Il~ Chud'u tit

~ ..

?~~~ •••••••••••• ~~~ ••• 11~~)( .~~ tI1~~ ~~. lliiIrl Thu truOng don y! nll4n th'u

~ ..

Cn be) tbanh toan

Truilog pllOng thaub toan

.~~ •• ~+~.~ •• ~~.~ •• t l\fJ:~ 4 •• llltilz~ GiAm d6c KBNN

...

t~·

PHAN GHI eVA KHO B~C NHA NU(JC Ngay nhan phieu gia:

T6ng s6 chap nhan thanh toan:

S6 ti~n bang chii:

M1J,c? ti!u muc:

Xay~ip

- Thi6t hi (148):

Clli phi khac (149):

- TKQH (150):

Trong d6: + 56 thu h6i tam U"ng: + S6 thanh toan tri B:

Ph4n tit ch6i thanh toan:

Lydo:

Trong nuOc

NgoitJ nUUc

~ •••• ~~~.~ •••••••••••••• + •••• +~ ••

(147):

Chu dau tu:

S6:

CONG HOA XA H61 CUU NGHIA vrar NAM MAu s6 BOZIKB

. ~ ~

D'>c }~p - Tu do - Hanh phuc

BANG KE THANH 'ToAN

VON E>AU TU X~D~C~B. HoAN THANH

(BI kem then chtmg tit ghi s;j'* dung trong sa dIJn8 von til TK cdp phdt)

..... Ten dt! an, cOng trinh: +."+.~''''++.L'.'L''~'~'~'L'L~.~ •• '.' •• '.'L •• 'L.'L' •• ' L.L ••• L L •• ~ .

.. TE!n chu d~u tu: L •••••••••• L + ••• + + + +.~ ~ + ~~ ~L ~ L~ ~ L.

~ Loa i v6n d ~ u tv: ~ .. + • + ~ • + • L •• ~ ••• ~ •••• I ••• ~ ~ .. ~ ••• + + ~ + ••• I ••• ~ • ~ •• + ••• + + •• +

~

D ... hi , '1. ........ .. kh ?

e ng ! U ~U LU~.+.~.~~ .. L~ +O u + rut nen tu tal oan: H~~· ·~ .. ·L~ L.L

o« hi ...... kh ~ ~

~ If u tal oan: + • + .. + + +. r a I ~ "I' "I' I

• +

De thanh loan theo noi dung duaj day:

S6 ti~n
NQi dung Muc 147 Myc 14M Muc 149 Myc 150
..
Tong s6 (chi. XL) (chi TB) (chi phi (chi QH)
khac)
1. Lu y k~ von da thanh toan
2. De nghi thanh toan ky nay
.
Tdng ci)ng (1+2) 56 de nghi thanh toan ky nay bAng chu:

........ r ..... r~~~r.~.T~~~~.+.+.~.+.~.+ .• ~.~.~.~.~ •. ~.~.~~~~rT.+.++~~.~~~.~~~.~.~ .•......... ~~~.~~.~.~~r .. ~.~r.~~.rr .• ~r~~ •. +

1r~f1 <I<1Tl "i (l\1C1C: 11t1<1r1g: ~t~.t+~&~.~.~ .. ~.~ .. ~~.~+ .•. ~.+4~~.4.~.~~.~.~~ .• ~ ••• ~.+~ .. ~.~~ •. ~ .•. ~.~.~.~r~~.r ...

. .

S<) tai kho an: L" .. ~ • • • • • .. • •• •• T~ i N g an han g: ~ · .. · .. ~ . ~ ~ .. · + • • .. • .. • + • .. • + • + • • + •

H6 sa thanh roan kh6i luong hoan thanh H u .. • I·,.n ~ .. ~·~ .. ~~+ .. ~L L~ ~ ...

~ .• ~~ •. ~.~.~~.~+~.~~~ ••• + •• +.~ ••••• ~~.~ •• ~ ••• ~~ ••• ~~.r~.~.~~~4~T.~ .•. ~.~~ ••.•.. ~ .. ~.~~.~ ..• ~~~~4~~.~ •.• ~ .•• ~~.~~~.~.~~4~·~

Ke toan truirng

N gli Y ~.. thung ... nih" ~. ~ CbudAu tu

82

PHAN GHI eVA KHO RAC NHA NlfOC

~

Chap nh~n thanh toan ky nay: ... 56 ti~n bing s6: ... S6tito bang chu:

Muc: 147 (chi xay lap) Ml;lC! 148 (chi thi6t bi) Mac: 149 (chi phi khac) Muc: ISO (chi quy hoach)

Tieu muc:

TIeu mue;

TIeu muc:

~

neu muc:

............................

.. ~.~~., ~

Ph4n til ch6i tbanb toan: ~ S6 tien bAng s6: ... S6 tit!n bAng chii:

·1

Ly do tir ch6i thanh toan:

Can bo thanb toan

TruUng pbbng thaoh toan

N gay . ~. thang ... nom Gi6m d6c KBNN

1 'j

:1

I

I I

83

t

i

I :"

: r

i J."

" ,

:.

Chu dau tu:

C()NG HOA XA HOI CUt) NGHIA vrtr NAM

. " "

D¢c ]~p - T1! do - Hanh phiic

M.iu sf) 803/KB

GIAY £)~ NGHI TAM lING VON £JAU TlI

.. ..

Ki n h g ui; ... + .. + • ~ ~ .. _ ... + .. ~ r • r _ " r _ ~ r ~ ~ " ~ " " , ~ r " ~ " " ~ " r " " " r " " ~ " " _ ~ " , ~ " r ~ " r ~ ~ " .. ~ " " ~ ~ , ... + ~ + ~ ... ~ • + .. " ~ ~ " ~ " ~ " " " " " " •

Ten d \f an: ~ ~ " .. , ~ _ , ~ ~ r .. , ~. " " ~ ~ .. ~ , • + " " + , ... ~ " .. + , • + , ~ ~ • , • ~ " • + , ~ + , ~ + , , + • , .. + •• + ... + ~ + .. ~ ~ ~ _ .. _ " ~ ~ ~ ~ " ~ ~ ~ ~ ~ " ~ • + , ~ ~ ~ + "

Ten c h u d a: u nr: ~, .. ,. + •• + ~ • + , • + , .. + , •• ~ • " + , • + ... ~ ~ •• + ~ • + ~ • + + ... + , + + ....... + ~ •• r • ~ ... " _ ~ r oj. ~ " _ " r _ " oj. ~ .. _ " ~ ~ ~ + .... " + , + , ••• + , •

can eli hop dong kinh t€ Sel: .. ~ .. ngay +.~ thang ... ~ nam _.~ Ghl tri hop d6ng: +,.+.+ De nghi Kho bac Nha mroc ""+~"~~""~~"r~"" """~~"~" Tam ting s6 tien! "~""~".".~'h'~. __ "d"_~h

Tir tai kh oan: _ ~ _ .. "~ ~ " _ ~ .. ~ , r ~ " ~ ~ " , , ~ , " .. ~ Tai; "~" _ ~ " .. ~ " ~ ~ , .. , , ~ , .. + , ~ .. , + • ~ , • + • ~ + • ~ ~ .. ~ _ It ~ • ~ •

- 56 ti8n bang chtr: , .. ~".~, .. ~,~ .. "" .. ~r~~" .. + ... +, •• ,.~~ •• ~, .. ~.~"~.~,~~~, .. +,.+~ .. + ..... +.+ ...... ~ .... ~ .. _~_"~~"_"_~r_.~" __

............................................................................................................................................................................................

De tra c h 0 don vi n han t h 4u ~ "_ ~ " ~ ~ " " ~ " ~ ~ " " _ ~ " _ ~ r - " " - ~ " - " " ~ ~ " ~ ~ " " ~ ~ " ~ ~ •• ~ , _. ~ .. ~ ... ~ .. ~ ~ .. , .. + , .. ~ .. , ••• + •• + •• + ...

+ •

C6 tai khoan: HU. U. U 0++0 ~u U •• U. u" +~" ~ T';li NH (KBNN)~ u.u ....... ~ ... I-+ ... 1-+ ........... r" r" r .... r .. ""

............................ + + "1''''' + ++ + + ,. + + .. ~ + +

Ke to an truimg

. _ .. " n~tiv _ .. tluinv .". tuim " __

... ' . ...... .

Chu dliu til

~? ' ~

PHAN GHI CUA KHO BAC NHA NUaC

- Nhan gi«y de nghi tam ung ngay: ~ D6ng y tarn tIng s6 tien:

~

+ Ba ng s 6: " .. ~ " " ~ . ~ " " . " " ~ " " ~ ~ " " ~ " ~ . " " . " " ~ " " r " • ~ " " ~ " • + + " • " ~ • ~ + + ~ ~ • ~ ~ ~ + ~ + • + • ~ ~ ~ • r •

+ Bang c h U: r"" ~ ~ " ~ ~ " ~ ~ " _ " " ~ " " • _ " • ~ " " , ~ " ~ • " r " • ~ • " ~ " " ~ " • ~ ~ • ~ " " ~ ... " r " " ~ .... + •• , ~ • ~ • r" ~ ..... ~ • ~ • r" ~ .. r ~ " ~ • r " • " • ~ " r

Tr "l

I.eU roue: ~+.+ ...

..

Tiau mue: ........ +.h~" .... ~"r~O+"_.

~

Th~ u m uc: ... U r ~ • _ Or • _ .. r ~ r _ • r " r_

n.eu mue: . +~ .. + + .. , ........ +. +.~ ... +. + •

Thu6c muc:

147 148 149 150

....... + ...... + ..... :II

N '" h; ....

gay ... ~ t ant~ "+, nam u,

Can bo thanh toaD

+

TruOng phong thanh" toan

Giam doc KBNN

84

Chu diu til:

S ~,

0: ....

C6NG HOA xl HOI CHU NGHIA VItT NAM

. " .

D(Jc l~p - TI,J do - Hanh phuc

Mau so B04JKB

~~~~~~------~~~-------

GtAY £)~ NGHI THANH ToAN V6N flAU TV

...

~ Dt ngh]: .~ " .. ~."~ ~~"."~ , .. , ~"~ ~ ~~"" ~"r" •• "' •• " ~"" ~ , ~" ••••• ~ ••• , ~. ~"r." r •••

.. .

~ ~ric:1l til tlit Iclt()2lI1: ~ ~.~~ , .. ~ .. ~ ~ ,~~~ ~ .. ~ .. ,r~'''''.''.''''~.'~" ••• '' •••• " r" •• r~.

,.

• De: than h t 03 n ~ r ~ ~ .. ~ ~ • , ~ • " " " ~ •••• , ~ ~ ~ " " ~ " " , ~ • " ~ ~ " • " " ~ • r ~ •• ~ , • " r " " r " r •• + " ~ " " ~ " • " ~ •• ~ • " ~.

" " .... " " . " " , .. , N vay .". t hall ~

~ ~.

IUIIN

~ <::tt() <1<111 'Ii: ~ ~ .. ~ ~+ .. + ••• "r.""+'+ ~".~"rl" ~+.'~"'~~r +.'.,+ .. "~""."r".+' .. '~"~"r~r + .. ~ .. "~~r

.... 56 tai khosn: ~ .. ~~" ~~" ~ , .. Tai: , "."" ~ .. ~ .. '~~' .. r .. "+ .. + .. ~~ +.~~r ~

,

Theo·phi~u gia ho~c bang ke thanh toan v6n d'u ur XOCB hoan thanh s6 .r. H.ngay ..... thang .. h nam u.

Hlnh tlnrc thanh toan: rI ~ ~., •• "." r ' ~.,." + +.,." r , + .. ,." r. r.L.' .~ +"~ .. ~ ~ .. ,." ...

K€ toan truimg (Ky, ho ten)

Chi) &iu tu

(Ky, ho ten, dong dau)

co QUAN KHO B~C NHA. NUOC DUyeT

1'1- I. r P"l''I''I' PoI r_ + I I I '1'1 'I pI. "'_ I I I P"I'''I1 "I -- _ I _ I ••• r. r. r r- _ 1 I .. P "I P"I

rr I 'I I 'I rr - .. - r'l ••• -- _ pol r I r r •••• "1 "1"1'. r"l r- -1- _ ••• _ I _ •• r. I I r"l'-- - _. _ ••••••••• I "II "II - r I "I r-. __ .• I. I •• I _ I r I "I r-- I _. __ I •••

Ngily h. 111(j118 .+, niim ~ ..

Gtam doc KBNN

Can bQ thanh toan

TruOng phong thanh toaR

85

SQ. ngank :

Chit d4u tit:

C6NG HOA XA HOI CHU NGHIA VI2T NAM

~ . .

D¢c I~p - T,! do * Hanh phtic

Mtiu CIO.Q

-------~~~--------~~~~~~

GIAY DE NGHI TAM ClNG VON YAY

" ...

K~ h " ..

In gm:.. + • • ~ ~ • • • • ~ ~ '" • • • • .. + • • ... • • .. • • ~ • • • • • • • ~

~ On elf hop d6ng Yay v6n siS .... ngay ... thang.; nam. .. giU"a don V! QH'IPT.

~ CAn eli'" quy dinh: +++., •• ~ .~r. r •••• ~~~. ,++~ ••••• ~~~ ••• ~~ •• , ••• ~ ••••• ~ ••• ~~~ ••• ~ •••••• ~. ~'~~~rr •••••• _+. ~~ •••••

~ CAn cu ti!n d¢ [hi cOng cOng trlnh: ~+ ••• ~~LO" n ~ ~~~ _~~ ~~~ ••• ,

(an) diu ttl) ~n "ULO. '~H"'" uu. r ••• '~H"~ ,+u ••• n •••• +H+ ••• ~U .de nghi don vi Quy H1PT ... ~~ •• rrU"."'" .~.~.r."" 0++' + .... ~ .~ ..... h~+ c~p v6"n vay de tam ling cho:

I

j

- Don vi dlto:C huang: +"1' +++ r. _ +++ "1'''1' "1' ""1' r"l''1 "I - .

• +

- ~ Iti~ll tlti icll~I1:~ .. + + r~ +++ ~ ++~ +~ ~r + "I' •

... Tal: ~ ~ ~ ~ ~ + rr.~ + &~ ~ ~ ~~.r ++ r •••• ~~

- s.s ti~n ~ .. +. + ~ ••• ~ + + ~ ~ ~ ••••••••• r r ~ ~.~ ~ + + ~ .. r t + + + + ~ ~ ~ ~ ~ ...

.. Bing chi:t: ~ ~ ~ .. ~ r. ~ + + ~ ~ ~ + + + •••• ~ ~ ~ ••• ~ ~ r •••••• + •••• ~ r. ~ ~ + +. ~ • ~ ~. ~ r ••• ~ ~ +. ~ ~. ~ ~

Chu diu tu {Ban qua" ly dt! An ceng rrinh vOn yay) cam k6t hoan tnt vOn Yay tam Ung ngay sau khi c6 kh6i luong XDCB hoan thanh duqc yay thanh toano

Rit mong duqc su quan tarn giai quye:'t c ua qu y co q uan,

Duy~t ella Quy HTPT

- 56 ti~n cho tam ling:.~ rr ~~~~ ••• ~.

Clui diu tlf

(Ky ~ ho ten, d6ng dau)

- Bing chli: ~~ ~~ ~ ~+~ ••• ~ •••••

.. Ly do: + .. ~+ ~~ ~ ~ ~

TruOng phong tin d~ng (KYt ho ten)

Nguy ... IhunK .. ' ndm ...

Tho trubng don v~ (KYt hq ten, dong diu)

Thu truOng don vl (QHTPT) (Ky, hQ ten, d6ng dA'u)

86

................ _----- ........................ _ .......

CON(, HOA xA HOI CHU N(,HIA VItd:T NAM

. . .

DQc l~p ... T,! do - Hanh phuc

Mall Cll .. Q

~~~-----------~---------

KHE uoc VA Y V6N

So khC' u.(tc: ...... "I' .... ,.. ... ,_. .... III .... a I ...

~jf 1t~1I Il~: .•• ~ .. ~~.,_. •••• ~a.~~ ~

Ten du an d a u til: . ~ .. ~ ........ + •• ~ ...... ~ r • ~ •• + ••••• ~ • " ~. " r • ~ " ~ ~ •••• " ~ + • ~. " ~ • " • ~ .. • r • • + + • ~ " • + ~ • • ~ " • ~ " ~ ~ • + .. • + • .. ~ " ~ ~ " • ~ •

Dia diem xay dung: .~~.~"r~ •• ~+.~+ •• ~."~~~r ••• + •• +." •••• +~"r~".7~~.~~++.+~"~."r.~ •• ~.+ •• +.~+"~.".r + ..

~(1 <Jll~1l <:1(1' 1rl!11 clC1J1 '" \fat)' "lSl1: + •• ~+"~~".r~ •• + .. ~~+~ •• "~.~.r ... ~~.+~.~."~.~~.~ •• ~.+.~+.~~"~.~r.~r •• +~ •

.... + r r ~ po + + + + + t- + + " + + +

DOll vi va y v6"n ~ .. ~ . ~ ~ . ~ .. ~ .. ~ ~ ~ " r ~ ••• ~ • ~ • " ~ ~ " " • " " •••• + •• 7 •• ~ • " " " " " ~ " " " 7 •• + " • + " " ~ " " ~ " " " ~ • + • • ~ " " + " " r " " ~ • • + • •• • • .. " ~

Quy hO tIT! phill tri!"n da duyet cho yay:

... BAng s6": .~ .. ~ ~ .. ~ ~ ~.~ r.~' •• '.+" ~.~ •• ~ ~ •• :.~ .. ~ ~+ ".~ •• ~ .~ •• + ~ ~~~ r.~".~" •

~

~ Bing ch 0: . ~. " . ~ ~ + ~ ~ " • ~ + •• + • ~ ~ ~ " ~ ~ " • + •• + ~ • + + • , + "~ " • " " 7 • • ~ ~ • 7 • • • + • • • " ~ ~ " " ~ " " " • + ~ • + • • + " " ~ " " • • • + • • + •

- Thi1i han cho vay: . u ~u" •• Ur." + thang, lai suat: ... u" ••• + •• + ...... U" ~~" ~~ •• u.+ H~ u~1 thang

TOng ghirn doc (giam d6c) Dan vi vay v6n

(Ky, he ten, d6ng diu)

~ h .. v

----.- ••• t I1t~(J;V ... t (Ill)? ... I1tJl11 ---

Thu trlCimg dan v~

(Ky, hQ ten, dong dAI.l)

Muc dfch sir dung ti~n Yay:

1- ·~· t···~··· .. ······ .. ·· ····~ .. ·· .. ~· .. r~.·"~·~··~··1·~+··~ .. · .. ·""~·"····~ .. ~~

2- ~ .. ~.~ .. r ~ + •••• ~. ~ •• r •• ' ~" r + ,-.~ •• ~~. ~~~" r~ •• ++ •• +." ~""."".

Cam k!t ella dan vi vay v6"n:

I ... · Sir dung tien yay dung muc dich

2 .. Tr3 nQ' goc va. Iii vay d(ing ky han

3- OlKp hanh moi quy dinh vt tin dung da.u tu XDCB cua Nha rnroc va huang

din cua Quy HO tn;t phat tri~n~

Ghi chu: Kh~ u6c kern thea gi~y uy quyen rut v6n vay, k9 nh~n nc; 87

88

A~THEODOICHO VAYVATHU NO

Chlbtz til S6ti6n cho 56 ti!n thu ng DLlna S6 Ky

56 Ngay yay tUnR lAn tim _g_ ltin thu Iii nh"n

,
, B· CHUYtN NQ QuA H~N

Lan thii nbAt:

... .I

";

1 .. 56 tien chuy.en no qua han: :.~. ~ ~~ ~ ~ ~ .. , ' ~ +~ •• ~ ~ r ~.

2 ... Ngay chuyen nq' qua han: +-I' h~. u~H ~u h .. +o,.~ +-I .. , P" T' .. + u~ .... + h~' r~' ~+ .. r ..

3- Ui sul't chuy~n nq qua han: .~~ r u.~ •• u ••••• ~ •• ~ r.u ~, 0-+" r.~ ' TT~'~'" +., ,. r ~.,

~* 1'l~l1)f4!rt tlll1lrl: ~~~."'~""~" .. ~'."+"'r.~''''''r~.~' •• ~r~ ...... ~~r ..... ~~ ~+.'~""~~~~~""+~~.~""~.r~'.~."~.~~r.~.~~

Lan thuhai:

1 56 tien chuy.en ng qua han: .. +~ •• ~, •• +~ ~ '. +~~ r ••••• ~ ~, r .. ~. + ••••• ~. +~.

2- Ngay chuyen nQ" qua han: u~ •• ~ u ~ .. ~ u ~r •• ' .. ~~~ ~~~ .. u ••• ~,~ ~., .. ~ ~ r,' ~ •• + •• r' r~ ...

3· Lii sud't chuyen no qua han: r .. ' ~ •• , ~~tn •••• H U~~.~ r~~' ~~ Ur ••• + ~ r

4· N g u yen nhan: .. ~ ~ ~ r ~ + ••• + ~ • ~ ~ ~ •• + ••• ~ , •• + •• ~ •• ~ + ••• r •••• + ~ ~ , , .. ,. + • ~. ~ • ~ ~ ~ ~ ~. ~ ~ ~ • ~ ~ ~ ~ • ~ + • + , , ~ ..

c~ THEO DOl THU N(1 QuA H~N

Chamg tit 86 ti~n Duna S6 thu Iii
~
Sti Ngay thu Rg qua h,n qua han qua h,n Ky nh$n C6NG HOA xA HOI eHU NGHIA VIET NAM

. . .

Dt!c l~p - Til do - Hanh phuc

PHIEU GIA THANH ToAN KH61 LUQNG XAY D1)NG CO BAN RoAN THANH

f)an v~:

Mis6C20-Q

can cif·HW dOng kinh te giao nh~n thAu xay lip s6:ut ngay ... thang.; nam, .. va Bien ban nghiem thu k,h6i luqng xay dung co ban hoan thanh thang ... nam .. H di dtroc A-B va tu vAn giant sat xac nhan ngay ... ~ thang ... nam.;

~ De nghi Chi nhanh Quy H1Pf thanh toan kh6i hrong xay dung hoan thanh theo nl)i dung:

Gis Nghi~m thu SO dA .hanh toan tit khOi ebng 4~"n Git hi KL holn thiJnh
Ten c6ng trl nh t Du toan trilng th!u A .. B. III van cuoi ky truac (bao g6m ca ci~p t,m de ngb, thanb toan ky nay
Hang muc dUQC duy¢t dU'qc duy¢t xiic nh~ ling va kh6i Juqng hoan thaDh)
c6ng_ trlnh V 6n n_goai nuac V6n dOi U'n_g V6n ngoai nu6c V6n dOi U'ng
1 2 3 4 5 6 7 8
- C6ng trinh
+ H-@ng rnuc
+ ...
- ...
+ ... . ~... .-;;,

.... ..:..~"'. I.· .. · ·-'·lM---;;;";';"".~.I·~ ... · J'L~~~""'-~-~~~~~=""""'''''''''''''''-___''''''''''''''''''III'''''''.''''--- ........

• --ali:;; - 4:""§"'-+P?t._u::· ~.,.' . -_ .... ~

... _.- -- ....... _.- ._.: _-- . ~ .. -......._......._._"":""""':

-..:_,

...........

T6ng sO tien de ngh, tbanh V6n trong nuoc:

Ghi bang chu:

S6TK ben A: V6n trong nuoc:

S6TK ben B;

............ " 1 ngay ,u .. thang nam

Thu truUng dan vi chu "'U tu (KYf hQ ten .. d6ng dA'u)

.......

Phan ghi Quy HTPT T&ng s6 chap nhan: - S6 thu h6i tam ling:

- 56 gm baa hanh:

- SO thanh toan tri.

An djnh bing chit:

Pb&I tit ch6i thanh toan:

Ly do:

~(SIl I1~~ 1l1l(1(:; ~~~ ~ A .• ~~.~~.A~ •. ~ .. ~ ~ •. ~ .

<:ilti })ilrl~ c:l1it:.~ t+ ~ ~ t +r.~~.4 ~~ ~.~~ t+.

Tai:

Tai:

Tai:

...

....... ~ ............ ~ ....... ~ ...... t ngay ...... thang ..... nam

Thii tnrcmg don vj nbtn tb6u (Ky~ hQ ten, dong Mu)

.. .....

M\lc, ti~u m\1c - XAy lip: ....... u.

- Thilt bi: HH"'~

..

• Chi phi khac: ... H.

Trong nuctc

NgoainWc

~ •• ~~.~ ••• ~.~~ •• ~~ ••• ~ ••• + •• ~

.r.r~.··?4. ~ .• ~ ngay ~~. thdng .~? ndm Thu tnrcmg dun vi

...

Can bt) tin d\lng

Trulmg pbOng tin dt}ng

p

I J

PI

ntt

C - GIA. THfcH N91 DUNG vA. PHlIONG PHAp GHI CHEP cAe CHONG TO' K€ ToAN

91

92

~ ~f A

BANG CHAM CONG

(Mau s601 .. LIJTL)

1 til Mue dich:

Bang cham cong dung de theo di5i ngay cOng thirc t€ lam viec, nghi viec, nghi huang BHXH •. u ella nhan vien Ban quan 19 dt! an va Iii can eli de tinh tra hrong, BHXH Ira (hay lUC10g cho tirng nhan vien cua Ban quan Iy dl! an.

2 M Phuong phap va trach nhi~m ghi:

CQt At B : Obi s6' thu tt!~ ho va ten cua timg nhan vien Ban quan 19 , du an~

O)t C : Ghi b$c hrong h~c ccfp b4c chuc V\I cua tUng nguoi.

I

/

, ..

., ,

C¢t I .. 31: Obi cae ngay trong ~~g (tU ngay 01 d€n ngay cu6i

thing). . . .. . .

{" CQt 32 : Ghi tOng s6 cong huang luang thai gian ella tirng nhan

vien trong thang,

C¢t 33 : Ghi t6ng s6 cong nghi viec, ngirng viec hUOng 100%

luang.

C~t 34 : Ghi t6ng s6 cOng nghi viec, ngimg viec huang IH 0/0

luang.

,

C¢t 35 ; Ghi t6ng s6 cOng nghi huang BHXH cua tirng nhan

vien eua Ban quan 19 du an trong thang,

Hang ngay t6 truimg (Ban, phong, nhom.i..) hoac ngirci diroc uy quyen can err vao su c6 m~t thuc t€ cua nhan vien thu¢c b¢ phan minh dt cham cong cho tung nhan vien trong ngay, ghi vao ngay nrong trng trong cac c{lt tu I .. 31 theo cac ky hieu q u y dinh trong chtrng tu~

· - - -~~.........._,_

Cu6i thang, ngl10i cha'm cong, ngltm phu rrach b¢ phan ky vao Bang cham cong va chuyen Bang chain cOng ·cung cac clnrng tll lien quan nhu Phieu nghi 6m hmmg BHXH,~ .. v~ b¢ phan k~ roan kiem tra, d6i chien. Sau khi kiem tra; d6i chieu xong kt! toan tien hrong can ell vao cac ky hieu cham cOng cua tirng ngiroi tinh fa 86 cong thea timg Ioai tUCIIlg lfug d~ ghi vao c¢t 32, 33, 34t 35~

Ngay cong dugc quy dinh 8 gio. Khi t6ng hop quy thanh ngay cong neu con gia Ie thl ghi .s6 gi?1 1e ben canh s6 cong va danh dA"u phay a gitra,

Vi du: 22 cong 4 ghi 22,4

Bing cham cOng dugc hru tai phong (ban) k€ roan cling cac chung tll' lien quan.

Phuong phap cham cong:· Tuy thuoc vao dieu kien cong rae va trinh d¢ k.! toan ella dan V! de Slr dung 1 trong cac phuong phap cham cong sau day:

... Cham cong ngay: M6i khi nguoi lao d¢ng lam viec t{li dan V! ho~c lam viec khac nhu hei, bop..; thl mOi ngay dung I kg hieu de cham cOng cho ngay d6.

- Cham cong gib: Trong ngay ngiroi lao d¢ng lam bao nhieu cOng viec thl chain cOng thea cac ky hieu da guy dinh va ghi s6 giet cong thirc hien cong viec d6 ben canh ky hieu nrong Ung~

- Cham cong nghl bu: Nghi bu chl ap dung trong tnrong hop lam them gia huemg hrong thei gian nhirng khOng thanh loan luang lam them, do d6 khi ngttoi lao dong nghl bu thl cham ItNBu va van tinh tra luang thai gian,

93

-

BANG THANH ToAN TI~N LUONG (Mau s6~ 02 ~ WTL)

1· Mucdich:

4

BAng thanh toan ti~n luang IA chUng tu lam can eli' de thanh roan tien luang, ph'} c«p cho nhan vien, d6ng thbi de ki.em tra viec thanh toan tic!n hnmg cho nhan vien ella Ban quan 19 d\l ani>

2 .. Phuang phap va traeb nhi~m ghi:

- Bang thanh toan tien luang duqc l~p hang thang, nrong l'rng vai bang cham cOng;phie"u nghi huang BHXH1 •• 1

... Co sa de l~ bang thanh toan tien luang IA cac chung tir lien quan nhu: Bing cham cong, Bing rfnh phI} c~p, Phi~u nghi 6m hulmg BHXH~

.. ~ .

i

C-¢t At B: Ghi s6 th~ ,t'!) rna s6, hQ va ten ngttoj duqc hubng hrong.

( C¢t 1: Ghi rna s6 vA ngach luang.

CQt 2: Ghi h~ sO 111dIlg tinh theo cap b~c va chirc VE:L

e¢t 3: Ghi h~ s6 ph\, ci1p tfnh theo c4'p bac, chifc vu, nganh ngh@t

khu vue, .t. '

Cc)t 4: Ghi tOng h¢ so hrong va h~ sO ph\! c{p (c¢t 4 = c¢t 2 + c¢t

3).

CQt 5: Ghi t6ng mile luang duqc huang bang mdc hrong t6i thitu nhan (x) v6i h~ siSluong va h~ s6 phu cap.

C¢t 6~ Ghi s6 ngay nghi viec khOng duqc huang lirong vA nghi viec hubngBHXH.

CQt 7: Obi s6 tien hrong ella nhimg ngay nghi viec khong diroc hulmg luang va nhihtg ngay nghi viec huang BHXH.

94

f ' • - ,

..• . .- .. ~. ........ . -""""------m??: '

IllY < Ii

C()t 8: Ghi sO ngay BHXH tri thay hrong. CQt 9: Ghi tOng s6' tj~n BHXH tra thay luang.

C¢t 10, 11. 12, 13: Ghi cac khoan phai trir vao luang va tinh ra tOng 86 ti~n phii trir trong thang,

C(tt 14: Ghi tdng s6 ti~n lttang dUc;IC nhan ciia m6i nglJm~

- Dan Vl tra luOn ti~n BHXH h¢ co quan BHXH thl 86 ti6n luang dllqc 1inh ena mOi ngum dUc;fC tinh thea cOng th(tc:

(C¢t 14 ~ cOt 5 - c¢t 7 + cQt 9 - cQt 13)

f

I' :

j:;

r:

I . I

1 :

~ .

.

.: i:

I:

I

j ~

I; 1:

H

:=

J .

.. TnWng hcp dan V! khOng tra lu6n tien BHXH duqc huang citng

v6i thanh toan ti~n luang thuang thl s6 ti~n luong dlJ\YC linh hang thang tinh theo cOng thiic:

(C¢t 14 = C¢t 5 - c.,t 7 .. c¢t 13)

CQt 15: Ghi 86 thul thu nh$p ph8.i n~p cua moi ngum (neu co)

~t 16: MOi I'n Iinh luang phii tnrc ti!p ky xac nh$n, ho~c nguOi nh~ hQ phii ky xac nh~ .. D6i vm cac dan vi th1!C hien vi~ thanh toan tit!n luang qua Kho bac thl ngUbi nh~ hrong ky UV'c tie:p vao til sec ciia minh va khOng ph1i kYV80 bang thanh toan tic!n hrong,

Cu6i mOi mang can cu V30 chimg tit lien quan, ke toon ti6n hrong l~p Bing thanh toan ti~n Juang chuyen cho nguCri ph ... tr4ch k~ toan duyet, Tren co sCI d6 I~p phi€u chi va phat luang cho nhan vien, Bang thanh toan tj~n l1.tang duQC 1uu t~i pheng kt toan ella don vi+ N6u don vi tlurc hien vi~c tra luang tai Kho bac thl Bing thanh todn ti~n luang du'1C I~p thanh 2 lien:

~ 1 lien ItnI ~ phong kl roan dan vj di lam co sO ghi s6

- 1 lien chuy!n cho Kho bac (noi chju trach nhiem tra hrong cho don vi) de 18m co so thanh toan ti~n hrong ebo timg ca. nhan,

95

,

l

<

~

I I

t ~

........................ -----~------ ..

PHltu xAc NHAN C6NG vrsc nO·AN THANH

. ~

(Mau so~03· LEJTL)

1 '" Mue dich:

La chirng tu xac nhan cOng viec .hoan thanh cua dan vi ho~c ca nhan ngtroi lao dQng. LAm cd sa d~·14p bang thanh toan ti~n cOng cho ngum lao d¢;ng f

2 ~ Phmmg phap va trach nhi~m ghi:

~ Ghi ro ngay, thang, nam lap phieu,

... Ghi co ten dan vi (hoac ca nhan) thuc hien cong viec hoan thanh,

- Ghi r6 sO hcp d6ng va ngay, thang, narn ky hop d6ng (n€u c6).

)

- C~t A, B~ C: Ghi s6 th& tv, ten, don v~ tfnh cua cong viec,

{ ... C¢t I, 2, 3 ~ Ghi s6 ltrqng, dan gia~ thanh titn cua moi loai cong

viec hoan rhanh ..

~

Phieu nay do ngl1ai giao viec lap thanh 2 lien: 1 lien luu va lIien chuyen d€n k~ toan d! lam thu tuc thanh toan cho ngubi lao dQngL Tnroc khi chuyen d~n k~ roan pha; c6 da.y do 'ch'u ky eua nguCti giao viec, nguai nhan viec, nguoi kiim tra chat luqng va ngiroi duyet (ghi ro ho ten).

96

... ~ .. -.:.:~.

r

GIAY D) DUONG (Mdu so' 04 • LIJTL)

, .:

..

1 011 Mue dich:

..

Giay di dirong va .gia'y gioi thieu lA X8C nhan cua co quan quan 19 cu CBCNV di cong tac va la can eli de CBCNV lam thu rue can thicSt trong khi d~n noi cong lac va thanh toan cOng tac phi, tau xe sau khi ve tai co quan.

2 RI Phuong phap va traeh nhiem ghi:

.. Sau khi c6 lenh cit can b¢= di cOng rae, bQ phan hanh chfnh lam thu tuc cap giA'y di duong .

... Nguoi di cong tac c6 nhu c§u img tien tau xe, cong tac ph'p.~ mang gia:y di duang den phong k€ toan tai vu (hoac b¢ phan k!' toan tai vu) lam thii tuc lh1g tien, K~ toan ghi s6 tien d§ tam irng vao g6c giay di direng,

<H Ngay, gib' xu{r phat tir co quan co th! do bQ phan hanh chfnh ho~c ngiroi ghi tv ghi,

- Khi d€n noi cOng tac, co quan phai X8C nhan ngay, gia d€n va di (d6ng dau va chu ky cua nguoi co trach nhiern b co quan den cOng Ute).

~ Phuong tien sit dung cao ghi ro di xe dap, 0 to co quan, xe khach, tall hoa~ 44~

... D¢ dai chang dirong: Ghi ro s6 Km tu noi di dt!n noi dt'n .

... Thai gian h..ru tni: o tren dubng ghi van cot 3, Ct noi cong tae ghi vao cot 4 .

..

. :

;. :

"

~ Khi di cOng hie ve nguCti di cong tac xuat trinh gi~y tCt di dirong d! phu trach b¢ phan xac nhan ngay ve va thai gian dugc huang 1l1U tru Sau d6 dfnh kern cac loai bien lai, ve da str dung trong dQt cOng tac (nhu ve tau xe, ve may bay, ve pha, ve tro .. ~) vao gi~y di dttbng va nop cho phong k€ toan (hoac b¢ phan k€ roan) de lam thii tuc thanh toan cong tac phl, thanh toan tarn U'ng4 Sau d6 chuyen cho ngiroi phu trach k€ toan duyet chi thanh toan.

.

-.~

~i ~i

.; ., .,

~:1

.... .i

,

_)

i

.,

~ :

97

L~NHDltu XE

..

(Mdu s6~ 05 - LDTL)

1 - Muc dich:

_ DUng d! dieu dong xe di cong tac, lam co' sa phap ly d~ di tren dUClng~

_ Giao viec cho lai xe va lam co sa de tfnh toan nhien lieu.

. ~

2 .. Phuong phap va trach nhiem ghi:

DQi mreng d(}i xe ghi lenh ditu xc, giao cho rirng hii xe thuc hien lenh dieu xe g6m 3 phan:

Phsn 1: Luu b d6i xe

..

Phftn 2: Giao cho lai xe

) _ DOng I: Ghi theo s6 quyet dinh cC1 quan ve viec dieu xe cho can

b¢ di cong tac,

... DOng 2~ Obi s6 bi~n dang ky ciia xe 6 tOL

_ DOng 3: Ghi ho, ten lai xe (Ghi phil hop v6i cac gii(y to' can thiet

cua IAi xe).

_ DOng 4: Ghi ho ten ngtroi dung xe (Ghi phil hop vt'1i giay di

duong).

to. Dong 5: Ghi ro don V!, bi> phan eua ngubl dung xe,

_ DOng 6: Ghi noi den cong tac phu hop vci gia:y gi6i thi~u cua co

quan nhu: Dua can h¢ di san bay, cho tal lieu cho eo quan ... ... Dong 8: Ghi ten cac can bQ hoac s6 can bQ di cung.

.. DOng 9: Dia dit.m va thOi gian don nglliri sit dung xe.

_ DOng 10: Ghi s6 km d" kien theo hanh trlnh ella ngu<ti dung xe.

Day Iii din eft cflp phatxang dau, chuan bi xe.

_ DOng 11, 12; Ghi ngay di va ngay vt theo du kien.

Phan 3: Lai xe ttl ghi:

~ Cet A; Noi di, noi d€n can cu vao thuc t€ va phU hill' v6i giay di

dU{mg~

... a,.t B: Xac nh~n cua noi den hoac ngiroi dung xe ..

_ C¢t 1: Ghi ngay xuKt phat va ngay den thuc t~.

~ C6t 2~ Ghi theo 86 km thuc t8 xe Ian banh,

• •

98

PHI£U BAo LAM THEM GIO (Mau s6~06 • LDTL)

1 • Muc dich:

..

La chimg til' xac nhan 56 gib cong, dan gia va 56 tien lam them dUQ'c huong ella timg cong viec va 1a CO' sa de tinh tra ti~n cong cho ngubi

lao d~ng a Ban quan ly d" an.

2 • Phu-ang phap va trach nhiem ghi:

Ghi ro ngay, thang, nam l~p phi€u~

Ghi [0 ho, ten va noi cong tac ella nguC1i lam them giu (o6'u la d. to thl ghi ten t6)~

C~t A. B: Ghi ngay, thang va n(li dung cong viec lam them.

C~t 1, 2, 3: NguCri lam them gic ghi f6 giO' bit dAu, gia k~t thuc cong viec lam them va tinh fa t6ng s6 gib' lam them.

C¢t 4, 5: Ke toan Ban quan ly du an can cl't vao bangquy dinh dan gici lam them cua dcm vi ghi don gia va tinh s6 ti~n lam them phai thanh

toan.

Cot C: NguiYi lam them sau khi ghi 56 gib' lam them ky ten van c¢t

nay.

Phieu nay e6 the l~p cho tirng ca nhan then tung cong viec cua m¢t dqt cong tic hoac c6 the lap ca to .

. Phi~u nay do ngubj bao lam them gib l~p va chuyin cho nguci c6 trach nhiem kiern tra va k9 duyet chflp nhan s6 gid lam them va dong 9 thanh roan, Sau khi c6 day du chit ky 1 Phieu bao lam them gib diroc chuyen dtn b¢' ph$.n ke toan de Utm co sa tfnh 86 tien lam them giiY trong

thang.

99

HOP D6NG GIAO KHOAN

(Mdu sl/07 - LfJTL)

1 - Muc dich:

~

La ban ky ktt gitia ngum giao khoan va ngtroi nh~n khoan v~ kh6i 111Qt1g cong viec, n¢i dung cOng viec, thai gian lam viec, trach nhiem, quyen lqi ena mOi ben khi thuc hien cong viec d6~ DOng thai la co sa thanh roan chi phi cho ngum nhan khoan.

2 w Phuong pbap va trach nhlem ghi:

Ohi ten dan vi, di8 chi, ngay, thang, nam va s6 ella hop d6ng giao khoan,

Ghi r6 hQ ten, chiic vu dai dien cho phong, ban, b¢ phan cua ngltai

) giao khoan va ngum nhan khoan,

I~ Ghi fO 0<)1 dung eua cong viec giao khoan nhu: Ten cong viec giao khoan, yeu c4u kY thu~t eua timg cOng vi¢c giao khoan, D6ng thai

( -, ghi TO trach nhiern vA quyen 19i eua nguai nh~n khoan d6i v6i o¢l dung cong viec dt1Ql: giao.

It Ghi fO trach nhiem, nghia VI} cua ben giao khoan (nhu dieu kien lam viec) doi vOi ben nh,*" khoan.

III~ Nhfrng dieu khodn chung,

~ ThOi gian tht!c hien hop d6ng: Ghi ro thai gian thuc hi¢n cong vj¢C nhan khoan tir ngay bAt d~u den ngay ket thuc hop d6ngr

- Phuong thOc thanh toan: Ghi ra phtrong thuc thanh roan cho nguOi nh~ khoan .

... Xu phat cac hinh thuc vi pham hQP d6ng: Ghi fO cac hlnh thtic XU phat khi 1 trong 2 ben vi pham hgp dOng. Cac hlnh thuc xli phat phai duoc ban bac, th6ng nha:t gHra ben giao va ben nh~n khi ky hop d6ng~

100

-.- -

101

HQp dOng giao khoan do ben giao khoan l~p thanh 3 ban;

- I ban giao cho nguai nhan khoan,

- 1 ban h.ru b b() ph$n I~p hop dong.

.. 1 ban chuyen cho ngU"l1i c6 trach nhiern thea d5i qua trlnh thuc hien hcp dOng giao khoan va lam can ell dt thanh toan hQP dong.

Hop d6ng giao khoan phai c6 d~y do chii' kY. ho ten cna dai dien

ben giao khoan va d~i dien ben nhan khoan. .

u:

BI~N BAN I>lfu TRA TAl NAN LAO f)ONG

. ~

(Mtiu sf/08 ~ LEJTL)

.i-

j

1 ... Mue dlch:

Nham xac dinh met each chinh xac cac vu ral nan lao d<)ng xay ra tai Ban quan 19 dl! an d! c6 ch~ d¢ baD hi~m cho ·nguO'i lao d¢ng mot each thoa dang va co cac bien phap dam bao an toan lao dong, ngan ngira cac vu tai nan xay ra a don V!4

2 - Phuong phap va trach nhi~m ghi:

Ghi ra nQi dung timg chi tieu cua Bien ban ditu tra tal nan lao

d¢ng4

Bien ban dugc l~p thanh 2 ban: 1 ban luu cung vai hiS so BHXH

·1 cua ngui:1i bl rai nan lao 4Qng. I ban ngubi chiu trach nhiem dieu tra luu

;1 lam h6 sa g6c.

l

,

I Bien ban dieu tra tai nan lao dl)ng do ngiroi chin trach nhiern dieu

I. t tra l~p.

!

i

102

j

PHIEU NHAP KHO (Mau so~Oj .. VT)

1- Muc dich:

~

Nham xac nhan s6 hrong v~t nr, thi€t bi, san phtim nhap kho lam can ell ghi the kho, thanh toan tien hang, xac dinh trach nhiern vai nguoi c6 lien quan va ghi sO ke loan.

2 .. Phuong phap va trach nhiem ghi:

_ Phieu "''l~p< kho Lip d1;ln~ trong cac tru~g ~,qp nhap kho v~t. nr,

thl~t b] mua ngoai nh~p kho~ san pham chay thir, san xuat thtt, vat 11~U~ tbiet hi ~pue ngoai gia cong che bien, hoac v~t nr, thi€t bi thira phat hien trong kiem ke,

Khi I~p phieu nhap kho phai ghi fa s6 phitu nhap va ngay .. rhang, nam lap phieu, ho ten ngt1ai nhap v~t ur, thic!t bi, san phalnt so h6a don hoac lenh nhap kho hoac ten kho nhap.

Cor A, B, C, D; Ghi s6 thu tt!, ten" nhan hieu, quy each, ma so va

dan vi tfnh cua V~l ttl, thiet bi, san phAm nhap kho,

Cot I: Ghi so hrong theo h6a don hoac lenh nhap, CQt 2: Thu kho ghi so hrong th,!c nhap vao kho,

C¢t 3" 4: K! loan ghi dan gia (gia hach roan hoac ghi hoa dan, ... tUY.,the;o guy dinh cua tung don vi) va tfnh ra s6 li~n ella tirng thcr v~t ur, thiet bi, san pharn thuc nhap.

DOng cong: Ghi tOng s6 tien cua cac loai v~t nr, thi~t bi, san pharn nh~p cung mot phieu nhap kho.

Phieu nhap kho do b¢ ph~n mua hang hoac hQ phan silo xuat Jap thanh 2 lien (d6i v6i v~t ur, thiet bi mua ngoai) hoac 3 lien (d6i vai san phAm san xuat thu) (d~t giay than vi€t I I~n), va phu trach k€ roan ky (ghi TO rQ ten) ngU'i1i nhap mang phieu den kho M nhap vat (0', thier bi, san

pham.

Nhap kho xonG thu kho ghi ngay, tha~z~ narn nhap kho va cung ngU'oi nhap ky vao phieu, thu kho giUlien 2 de ghi vao the kho va sau d6 chuy8n cho phong (ho~c.bt) ph~n) k€ toan de ghi sO ke loan va lien 1 hru b noi lap phieu, lien 3 (neu c6) nguoi nhap gill

103

, ,

r' .,

. ~

.

.r I'

J

. .

~~

Ir i.'

PHltu XUAT KHO (Mdu s602~VT)

1 ... Mue dich:

..

.

Thea d6i ch~t chS s6 luong v~t nr, thiet bi, san phAm xu«t kho de su dung cho cong trinh ho4c xuttt cho ben nhan thau, cho ben su dung 13m can cit de hach toan chi phi d~u nr xay dung du an va kiem tra viec su

dung, th1Jc hien dinh mac tieu hao v~t tu ..

2 • Phuang phap va trach nhlem ghi:

Phieu xu~t kho l$p cho mt)t hoac nhieu thu v~t nr, thj~t bit san pham cung m¢t kho dung cho met dOl tuong hach toan chi phi hoac cung m"t muc dfch sir dung .

Khi l~p phi6'u xu(t kho phai ghi ro: 56 va ngay ~ thang, nam l$p phieu; Ly do sir dung va kho xuat v~t tu, thi€t bi, san phAm~

C¢t A, B, C~ D: Ghi 86 thu tl!~ ten, nhan hieu, quy each, dan v~ tfnh va rna s6 cua v$t ur, thiet bi, san pharn.

C¢t l: Ghi s6 luqng v~t tu, thi!t bit san phdm thea yeu cau xu~t kho cua ngum (b¢ phan) Slr dung .

O)t 2: Thu kho ghi 86 luong th\1c t! xua:t kho (sO Iuong thee t~ xuat kho chi c6 the bang hoac it han sci luong yeu cau),

CQt 3, 4: K~ toan ghi.dan gia (tuy thea quy dinh hach roan cua don vi) va tinh thanh tien cua timg loai v~t ur, thi€t bi, sao phAm xuat kho (c¢t

4 = e¢t 2 x cQt 3).

Dong cong: Ghi tOng s6 ti!n cua s6 v~t ttr, thi.!t bi, san pham thirc t! di xuat kho,

104

Phieu xu!t kho do cac bQ ph$n xin linh ho~c do phong cung tIns l~p (toy theo t6 ch6:c quan ly vl quy dinh ella titng dan vi) thanh 3 lien (d~t gi~y than vi!!t 1 .'0), San khi l~p phieu xong phu trach b() ph~ su dung, phu trach cung 6ng ky (ghi r5 ho ten) giao cho ngum earn phieu xu6ng kho de Iinh. Sau khi xuat kho tho kho ghi vao cQt 2 s6 hrong thuc xua':t cua tUng thtl', ghi ngay, thang, nam xuift kho va cung ngum oMn ~ng ky ten vao phieu xu4"t (ghi ro ho ten).

Lien 1: Luu b b¢ phan l~p phieu

Lien 2: Thil kho giG' de ghi vao the kho va san d6 chuyen cho kc! toan d~ k~ toan ghi vito cQt 3t 4 va ghi vao s6 ke! toan.

I

Lien 3.11 Nguei nhan gill de ghi siS kc! toan bQ phan sir dung, hose

ghi sO cho ben nhan thau.

105

Sign up to vote on this title
UsefulNot useful