2.

16 K ton chi ph v tnh gi thnh sn phm

2.16.1 k ton chi ph nguyn liu,vt liu trc tip
Chi ph nguyn vt liu trc tip bao gm ton b chi ph nguyn vt liu c s dng
trc tieepscho qu trnh sn xut sn phm.Vic hch ton y ,chnh xc chi ph
nguyn vt liu c nh hng ln n gi thnh sn phm v nh hng ln n kt qu
sn xut kinh doanh ca ton b cng ty. cng ty c phn dc_Vt t y t Thi Bnh
m bo hch ton chnh xc chi ph nguyn vt liu trc tip c tp hp cho 3 sn
phm chnh l
+ Chi ph nguyn vt liu cho phn xng ch thanh nhit
+ Chi ph nguyn vt liu cho phn xng Nc sm qui
+ Chi ph nguyn vt liu cho phn xng Ho bc h
2.16.1.1
Cc chng t s dng ti n v c lin quan n chi ph nguyn vt liu trc tip bao
gm:
_ Phiu yu cu xut kho
_ Phiu xut kho
_ Bang k xut kho nguyn liu,vt liu cho sn xut
_ Cac chng t khc c lin quan
_ Mau thc t ti n v
Mu phiu xut kho tai cng ty C phn Dc_vt t y t Thi Bnh

Cng ty C phn dc_Vt t

Y t Thi Bnh
Phn xng Ch thanh nhit
stt
1
2
3
4
5

Tn vt t
Tho minh quyt
Cam tho
Hoa ch
Ti OPP
Nhn ch
Cng
Ph trch phn xng
ng nh Ton

PHIU XUT KHO

vt
kg
kg
kg
ci
ci

S lng
786,2
865,4
640,7
31.234
31.234

Phng KH-KD
L Chin Thng

Mc ch s dng
Sn xut sn phm
Sn xut sn phm
Sn xut sn phm
Sn xut sn phm
Sn xut sn phm

Ghi ch

ngy 01 thng 04nm 2011

ngi yu cu
(k,h tn)
Nguyn Vit Anh

2.16.1.2 Ti khon s dng

hch ton chi ph nguyn vt liu trc tip k ton s dng ti khon:
-Ti khon cp 1:621
-Ti khon cp 2:
6211-chi ph nguyn vt liu trc tip cho Ch thanh nhit
6212-chi ph nguyn vt liu trc tip cho Nc sm qui
6213-chi ph nguyn vt liu trc tip cho Ho bc h
2.16.1.3 S k ton s dng
i vi chi ph nguyn vt liu trc tip k ton s dng cc loai s nh

-s chi ph sn xut,kinh doanh (m cho TK 621)

Cng ty C phn Dc-vt t y t Thi Bnh

S 64,ph Hai B Trng , Tp Thi Bnh
15\2006\Q-BTC ngy

Mu s S36-DN
(Ban hnh theo Q s
20\03\2006\ ca B

Trng BTC
S CHI PH SN XUT , KINH DOANH
Ti khon:621
ngy

chng t

thng

ngy

khon

ghi s

hiu

thng

6211(ch

6212(nc

ng

thanh nhit)

sm qui)
3

Din gii

ti

ghi n ti khon 621

tng s tin

chia ra

152

64,823,762

64,823,762

152

59,831,159

59,831,159

152

39,887,219

39,887,219

152

16,241,680

16,241,680

152

10,682,028

10,682,028

152

41,790,792

41,790,792

152

12,766,515

12,766,515

152

11,170,423

11,170,423

152

6,341,850

6,431,850

S d u k
01\09

xut NL tho
minh quyt PX
ch TN

01\09

xut NL cam
tho cho PX
ch TN

01\09

xut NL hoa
ch cho PX
ch TN

01\09

xut NL ti
OPP cho PX
ch TN

01\09

xut NT nhn
ch cho PX
ch TN

01\09

xut NL nhn
sm cho PX
nc SQ

01\09

xut NL ng
quy cho PX
nc SQ

01\09

xut NL ng
gia b cho PX
nc SQ

01\09

xut NL nc

6213(bc h)

ct cho PX
nc SQ
01\09

xut NL ng

152

7,976,688

7,976,688

152

11,697,190

11,697,190

152

15,685,038

15,685,038

152

32,454,800

32,454,800

152

13,891,000

13,891,000

152

18,865,143

18,865,143

152

35,697,474

35,697,474

152

21,104,800

21,104,800

152

4,564,742

4,564,742

trng cho PX
nc SQ
01\09

xut v trai
trng cho PX
nc SQ

01\09

xut NL ng
trng cho PX
ho BH

01\09

xut NL sn
trng cho PX
ho BH

01\09

xut NT
Menthol cho
PX ho BH

01\09

xut NT tinh
du bc h cho
PX ho BH

01\09

xut NT
Aerosil cho PX
ho BH

01\09

xut NT chai
nha ,nt cho
PX ho BH

01\09

xut NT bng
m cho PX ho
BH
Cng s pht

425,472,312

191,465,848

91,743,467

142,262,997

sinh
ghi co TK 621
s d cui k

154

425,472,312
0

S ny c hai trang nh s t trang 1 n trang 2

Ngy m s :01\09\2011
Ng
y 30 thng 09 nm 2011
Ngi ghi s
k ton trng
(k.h tn)
(k,ho tn)
Nguyn Hoi Anh
V Th Bch

S ci ti khon 621- Chi ph nguyn vt liu trc tip

2.16.1.4 Tm tt quy trnh k ton nguyn vt liu trc tip
Ti cc phn xng sn xut ca cng ty khi c nhu cu i vi nguyn vt liu th cc
phn xng sn xut lp phiu yu cu xut kho nguyn vt liu gi cho th kho v
phng k ton.Th kho da vo phiu yu cu xut kho ca cc phn xng tin hnh
lp phiu xut kho,sau x tin hnh xut kho nguyn vt liu cho cc phn xng .K
ton chi ph sn xut v tnh thnh sn phm da vo cc phiu xut kho ca th kho
ghi vo s chi tit ca ti khon 621 chi phi nguyn vt liu trc tip.
Cui thng k ton chi ph sn xut v tnh gi thnh sn phm da vo cc phiu xut
kho lp bng k xut nguyn vt liu cho cc phn xng sn xut.
BNG K XUT NGUYN VT LIU CHO PHN
XNG CH THANH NHIT THNG 09\2011
stt
1
2
3
4
5

Tn nguyn liu
Tho minh quyt
Cam tho
Hoa he
Ti OPP
Nhn ch

vt
kg
kg
kg
Ci
ci

S lng
786.2
865.4
640.7
31,234
31,234

n gi
82,425
69,137
62,255
520
342

Thnh tin
64,823,762
59,831,159
39,887,219
16,241,680
10,682,028
191,465,848

BNG K XUT NGUYN VT LIU CHO PHN

stt
1
2
3
4
5
6

XNG NC SM QUI 09\2011

Tn nguyn liu
vt
S lng
Nhn sm
Kg
315.2
ng qui
Kg
1,005
Ng gia b
Kg
728
Nc ct
Lt
8,455.8
ng trng
Kg
636.2
V trai trng
ci
14,093
Cng pht sinh

n gi
132,585
12,703
15,344
750
12,538
830

Thnh tin
41,790,792
12,766,515
11,170,432
6,341,850
7,976,688
11,697,190
91,743,467

BNG K XUT NGUYN VT LIU CHO PHN

stt

XNG HO BC H 09\2011
Tn nguyn liu
vt

S lng

n gi

Thnh tin

1
2
3
4
5
6
7

ng trng
Bt sn trng
Menthol
Tinh du bc h
Aerosil
Chai nha,nhn,nht
Bng m

kg
kg
kg
kg
kg
cai
kg

1,251
1,384
389.8
184.14
381.2
34,040
223.43

12,538
23,450
35,636
102,450
93,645
620
20430

15,685,038
32,454,800
13,891,000
18,865,143
35,697,474
21,104,800
4,564,742
142,262,997

K ton vt t hng ha da vo bng k xut nguyn vt liu cho cc phn xng

sn xut lp chng t ghi s i vi cc khon xut kho nguyn vt liu.
CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy 30 thng 09 nm 2011
S:07
Km theo bng tng hp v k chi tit + chng t gc
TRCH YU
S HIU TI KHON
S TIN
N
c
N
c
1
2
3
4
5
Xut kho
425.472.312
nguyn vt liu
621
cho sn xut
152
425.472.312
425.472.321
425.472.312
K ton trng
(k,h tn)
V Th Bch

ngi lp biu
(k,h tn)
Nguyn Hoi Anh

Hng thng khi kt chuyn chi ph tnh gi thnh sn phm k ton lp chng t ghi
s kt chuyn chi ph sn xut tnh gi thnh sn phm.
CNG TY DCVTYT
CHNG T GHI S
Mu s:C23-H
THI BNH
ngy 30 thang 09 nm 2011
S: 21
Km theo bng tng hp v k chi tit +chng t gc

TRCH YU
1

Kt chuyn chi
ph tnh gi

S HIU TI KHON
N
C
2
3
.

154
621

S TIN
N
C
4
5
..

425.472.312
425.472.312

thnh sn phm

K ton trng
(k,h tn)
V Th Bch

..

ngi lp biu
(k,h tn)
Nguyn Hoi Anh

K ton phi vo s ng k chng t ghi s

Mu s S02b-DN
(ban hnh theo Q s 15\2006\Q
- BTC ngy 20\03\2006 ca
B trng BTC)
S NG K CHNG T GHI S 2011
Ni dung S tin
Chng t ghi
Ni
S tin
s
dung
S
Ngy
hiu
thng
1
A
B
1
.
..
..
..
..
..
Xut
428.043.61
21
30\09 k\c tnh 787.789.640
NVL ua 2
gi
vo sx
thnh sp

.
.
..
.

CTY CP-VTYT
THI BNH
Chng t ghi s
S hiu
A
..
07

Ngy
thng
B
.
30\09

Cng thng
Cng ly k t u qu
-S nay ctrang,nh s t trang sn trang
-Ngy m s:
ngythngnm 2011
Ngi ghi s
k ton trng
gim c
(k,h tn)
(k,h tn)
(k,h tn,ng du)
K ton chi ph sn xut v tinh gi thnh sn phm da vo cc chng t ghi s do k
ton vt t hng ha lp ghi vo s ci ti khon 621-chi ph nguyn liu vt liu,vt
liu trc tip sn xut.
Cng ty c phn-vt t y t thi bnh
S:64,ph Hai B Trng,TP Thi Bnh
S CI
(dng cho hnh thc k ton chng t ghi s)

Thng 9 nm 2011
Tn ti khon:chi ph nguyn vt liu trc tip
Ngy
Chng t ghi s
Din gii
SH
Thng
TK
S hiu
Ngy
Ghi s
D
thng
S d u
k
30\10
Xut nguyn
vt liu cho
phn xng
152
ch TN
30\10
Xut nguyn
vt liu cho
152
phn xng
nc SQ
30\10
Xut nguyn
liu cho
152
phn xng
ho BH
30\10
Kt chuyn
chi ph tnh
154
gi thnh
sn phm
Cng s
pht sinh
S d cuois
k
K ton trng
(k,h tn)
V Th Bch

S tin
N

191.465.84
8
91.743.467

142.262.99
7
425.472.312

425.472.31
2
-

425.472.312
_

gim c
(k,ho tn)
Trn Vn Ngu

Quy hoch hch ton i vi ti khon 621-chi ph NVL trc tip c th hin qua s
sau:

QUY TRNH GHI S

Chng t k ton:phiu
yu cu xut kho,phiu
xut kho..

Bng k xut kho nvl

cho sn xut

CHNG T GHI S

S ci tk 621

S chi ph sn xut
kinh doanh tk 621

Bng
tng hp
chi tit

Bng cn i
pht sinh

BO CO TI CHNH

GHI CH:
Ghi hng ngy:
Ghi cui ngy:
i phiu kim tra:
2.16.2 K ton chi ph nhn cng trc tip
Chi ph nhn cng trc tip bao gm:tin lng,cac khon ph cp v cc khon trch
theo lng ca cng nhn trc tieepssanr xut c tnh vo chi ph sn xut kinh doanh
ca cng ty
2.16.2 chng t s dng

 hch ton i vi khon mc chi ph nguyn vt liu trc tip,ti cng ty s dng
cc chng t k ton sau:
-Bng tnh v phn b tin lng,cc khon trch theo lng vo chi phi kinh doanh
-chng t ghi s cc khon tnh theo lng cho cc b phn ca cng ty
-Cc chng t k ton c lin quan
2.16.2.2: Ti khon s dng
Ti khon c cng ty s dng hch ton chi ph nhn cng trc tip l:
-Ti khon caap1: 622-chi ph nhn cng trc tip
-Ti khon cp 2:
6221-chi ph nhn cng trc tip cho sn phm che TN
6222-chi ph nhn cng trc tip cho sn phm nc SQ
6223-Chi ph nhn cng trc tip cho sn phm ho BH
2.16.2.3 S k ton s dng
ghi nhn cc nghip v kinh k pht sinh lin quan n ti khon chi ph nhn cng
trc tip cng ty s dng cc loi s l:
-S chi phi sn xut kinh doanh dng cho ti khon chi ph nhn cng trc tip

Cng ty c phn dc-vt t y t Thi Bnh

DN
S 64,ph Hai B Trng,TP.Thi Bnh
15\2006\Q-BTC ngy

mu s S36(Ban hnh theo Q s

20\03\2006 ca B

trng BTC)
Ngy
Thn
g
Ghi
s
A

Chng t
D
in
S Ngy
hi thn gii
u
g
B

30\0
9

30\0
9

30\0
9
30\0
9

30\0
9

D
S d
u k
Trch
lng
ca
cng
ty PX
Trch
bo
him
x
hi(16
Trch
bo
him y
t(3
Trch
kinh
ph
cng
on(2
Trch
bo
him
tht
nghip
(
Cng
s pht
sinh
Ghi c

S CHI PH SN XUT KINH DOANH

Ti khon 622
TK
Ghi n ti khon 622
i Tng
Chia ra
ng S
6221(ch 6222(n 6223(ho
Tin
thanh
c sm qui) bc h)
nhit)
E
1
2
3
4

334

169,197,44
4

80,183,63
2

32,368,65
9

56,645,15
3

338
3

27,071,591

12,829,31
8

5,178,985

9,063,224

338
4

5,075,923

2,405,509

971,060

1,699,355

338
2

3,383,949

1,603,673

647,373

1,132,903

338
9

1,691,974

801,836

323,687

566,452

206,420,88
2

97,824,03
1

39,489,76
4

69,107,08
7

154

206,420,88

ti
2
khon
622
S d
0
cui
k
S ny c 1 trang nh s t trang 1
thng 4 nm 2011
Ngy m s:01/04/2011

ngy 30

2.16.2.4 Tm tt quy trnh k ton

Cui mi thng k ton tin lng da vo bng chm cng cc b phn tin
hnh lp bng tnh v phn b tin lng,cc khon trch theo lng vo chi ph kinh
doanh.
Sau k ton tin lng tin hnh lp chng t ghi s ghi nhn cc khon tnh lng
ca cc b phn.
CNG TY CP
VTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 09 nm 2011
S:20
Km theo bng tng hp v k chi tit + chng t gc

TRCH YU
1
..
Trch cc
khon trch
theo lng cho
cc b phn

S HIU TI KHON
N
C
2
3
.

622

S TIN
N
4

37.223.438

C
5
..
37.223.438

338
.

K ton trng
(k,ho tn)
V Th Bch

..

ngi lp biu
(k,h tn)
Nguyn Th Tho

CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 9 nm 2011
S:21
Km theo bng tng hp v k chi tit +chng t gc
TRNG YU

S HIU TI KHON
N
C
2
3

154
622

.kt chuyn chi

ph tnh gi
thnh sn phm
..

K ton trng
(k,ho tn)
V Th Bch

S TIN
N
4

206.420.882

C
5

206.420.882

..
.
ngi lp biu
(k,h tn)
Nguyenx Hoi Anh

Cng ty c phn Dc-vt t y t Thi bnh

S,ph Hai Ba Trng,TP.Thi Bnh
S CI
(Dng cho hnh thc k ton chng t ghi s)
Thng 9 nm 2011
Tn ti khon:chi ph nhn cng trc tip
s hiu:622
Ngy Chng t ghi
DIN GII
SH
S TIN
Thng s
TK
Ghi

S
Ngy
N
C
s
hiu
thng
S d u k
30/09 Tnh lng cho
334
80.183.632
phn xng ch TN
30/09 Cc khon trch theo
338
17.640.399
lng cua phn
xng ch TN
30/09 Tnh lng cho phn
334
32.368.659
xng Nc SQ
30/09 Cc khon trch theo
338
7.121.105
lng ca phn
xng nc SQ
30/09 Tnh lng cho phn
334
56.645.153
xng ho BH
30/09 Cc khon trch theo
338
12.461.934 206.420.882
lng ca phn
xng ho BH
30/09 Kt chuyn chi ph
154
tnh gi thnh sn
phm
Cng s pht sinh
206.420.88 2060420.882
2
S d cui k
K ton trng
Gim c
(k,h tn)
(k,h tn)
V Th Bch
Trn Vn Ngu

Quy trnh hch ton i vi ti khon 622-chi ph nhn cng trc tip c th hin qua
s :

QUY TRINH GHI S

Chng t k
ton:bng tnh v
phn b tin
lng,lnh chi

S chi ph
sn xut
kinh doanh
tk 622

Chng t ghi s

S ci tk

Bng
tng
hp chi
tit

Bng cn i
s pht sinh

BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu kim tra:
2.16.3 K ton chi ph sn xut chung
2.16.3.1 Chng t s dng
Cc chng t c s dng hch ton chi ph sn xut chung bao gm:
- Ha n gi tr gia tng hng ha dch v mua vo
- Bng tnh v phn b tin lng,cc khon trch theo lng ca ton cng ty
- Bng tnh va phn b chi ph khu hao ti sn c nh
- Chng t ghi s
- Cc chng t k ton c lin quan khc
2.16.3.2 Ti khon s dng
hch ton chi ph sn xut chung k ton s dng ti khon

-ti khon cp 1: 627-chi ph sn xut chung

-ti khon cp 2:
6271-chi ph nhan vin phn xng
6273-chi ph dng c sn xut
6274-chi ph khu hao ti sn c nh
6277-chi ph dch v mua ngoi
2.16.3.3 S k ton s dng
Chi ph sn xut chung ti cng ty Dc-vt t y t Thi Bnh c ghi nhn trn cc s
sau:
-s chi ph sn xut,kinh doanh dng cho ti khon chi ph sn xut chung

Cng ty c phn Dc-Vt t y t Thi Bnh

S 64,ph Hai B Trng,Tp Thi Bnh

mu s S36-DN
(ban hnh theo Q s 15/2006/Q-BTC
Ngy/03/2006 ca B Trng BTC)
S CHI PH SN XUT KINH DOANH
Ti khon 627
Tn phn xng:phn xng ch thanh nhit
Tn sn phm: ch thanh nhit
Ngy Chng t
Ti
Ghi n ti khon 627
Thng S
DIN GII
khon Tng s
Ngy
Chia ra
Ghi
i
Hiu thng
Tin
6271(cp
6273(cp
s
ng
NV
DCSX)
QLPX)
A
B
C
D
E
1
2
3
S d u k
30/09 Tnh lng nhn vin QLPX
334
16.688.88 16.688.88
7
7
30/09 Cc khon trch theo lng
338
3.671.555 3.671.555
30/09 Chi ph khu hao TSC
214
18.847.43
0
30/09 Tin in sn xut
111
16.584.34
3
30/09 Phn b cp cng c dng c
142
9.423.715
9.423.71
5
Cng s pht sinh
65.216.02 20.360.44 9.423.71
1
2
5
Ghi c TK 627
154
65.216.02
1
0
S ny c 1 trang nh s t trang 1
Ngy m s: 1/9/2011
Ngy 30 thng 9 nm 2011

6274(cp
KH
TSC)
4

6277(cp
DVMN)
5

18.847.43
0
16.584.434

16.584.434

Ngi ghi s
Nguyn hoi Anh

K ton trng
(k,h tn)
(k,h tn)
V th Bch

Cng ty c phn Dc-Vt t y t Thi Bnh

S 64,ph Hai B Trng,Tp Thi Bnh

Ngy Chng t
Thng S
Ngy
Ghi
Hiu thng
s
A

C
30/09
30/09
30/09
30/09
30/09

mu s S36-DN
(ban hnh theo Q s 15/2006/Q-BTC
Ngy/03/2006 ca B Trng BTC)
S CHI PH SN XUT KINH DOANH
Ti khon 627
Tn phn xng:phn xng ch thanh nhit
Tn sn phm: ch thanh nhit
Ti
Ghi n ti khon 627
DIN GII
khon Tng s
Chia ra
i
Tin
6271(cp
6273(cp
ng
NV
DCSX)
QLPX)
D
E
1
2
3
S d u k
Tnh lng nhn vin QLPX
334
6.736.997 6.736.997
Cc khon trch theo lng
338
1.482.139 1.482.139
Chi ph khu hao TSC
214
7.608.361
Tin in sn xut
111
6.694.831
Phn b cp cng c dng c
142
3.804.181
3.804.18
1
Cng s pht sinh
26.326.50 8.219.136 3.804.18
9
1

6274(cp
KH
TSC)
4

6277(cp
DVMN)
5

7.608.361
6.694.831
7.608.361

6.694.831

Ghi c TK 627
S ny c 1 trang nh s t trang 1
Ngy m s: 1/9/2011
Ngi ghi s
Nguyn hoi Anh

154

26.326.50
9
0
Ngy 30 thng 9 nm 2011
K ton trng
(k,h tn)
(k,h tn)
V th Bch

Cng ty c phn Dc-Vt t y t Thi Bnh

S 64,ph Hai B Trng,Tp Thi Bnh

Ngy Chng t
Thng S
Ngy
Ghi
Hiu thng
s
A

C
30/09
30/09
30/09

mu s S36-DN
(ban hnh theo Q s 15/2006/Q-BTC
Ngy/03/2006 ca B Trng BTC)
S CHI PH SN XUT KINH DOANH
Ti khon 627
Tn phn xng:phn xng ch thanh nhit
Tn sn phm: ch thanh nhit
Ti
Ghi n ti khon 627
DIN GII
khon Tng s
Chia ra
i
Tin
6271(cp
6273(cp
ng
NV
DCSX)
QLPX)
D
E
1
2
3
S d u k
Tnh lng nhn vin QLPX
334
16.486.27 16.468.27
3
3
Cc khon trch theo lng
338
3.623.020 3.623.020
Chi ph khu hao TSC
214
18.598.28
2

6274(cp
KH
TSC)
4

18.598.28
2

6277(cp
DVMN)
5

30/09 Tin in sn xut

111

30/09 Phn b cp cng c dng c

142

Cng s pht sinh

Ghi c TK 627
S ny c 1 trang nh s t trang 1
Ngy m s: 1/9/2011
Ngi ghi s
Nguyn hoi Anh

154

16.365.20
0
9.299.141
64.353.91
6
64.353.91
6
0

16.365.200

20.091.29
3

9.299.14
1
9.299.14
1

18.598.28
2

Ngy 30 thng 9 nm 2011

K ton trng
(k,h tn)
(k,h tn)
V th Bch

26.365.200

-s ci ti khon chi ph sn xut chung

2.16.3.4 Tm tt quy trnh k ton
Hng ngy khi c cc nghip v pht sinh lin quan n chi ph sn xut chung k
ton chi ph sn xut v tnh gi thnh sn phm s dng cc chng t nh ha n
GTGT hng ha,dch v mua vo ghi vo s chi ph sn xut kinh doanh.
Cui thng da vo bng tnh v phn b tin lng,cc khon trch theo lng vo
chi ph sn xut kinh doanh,bng phn b chi ph khu hao ti sn c nh v cc chng
khc k ton chi ph sn xut v tnh gi thnh sn phn tin hnh lp bng k chi ph sn
xut chung.

n v:cng ty c phn Dc-Vt t y t Thi Bnh

a ch:64,ph Hai B Trng,TP Thi Bnh
BNG K CHI PH SN XUT CHUNG
Thng 9 nm 2011
Chng t
S
Ngy
liu thng

Din gii

Tnh lng NVQLPX ca PX ch

Cc khon trch theo lng ca PX
ch
Chi ph khu hao TSC ca PX
ch
Tin in sn xut PX ch
Cp cng c dng c cua PX ch
Tnh lng NVQLPX ca PX
nc SQ
Cc khon trch theo lng PX
nc SQ
Chi ph khu hao TSC nc SQ
Tin in sn xut cuae PX nc
SQ
CP cng c dung c ca PX nc
SQ
Tnh lng NVQLPX ca PX ho
PH
Cc khon trch theo lng ca PX
ho PH

TK
i
ng

6271(cp NV
QLPX)

334
338

16.688.887
3.671.555

Ghi n TK 627
6273(cp
6273(cp KH
DCSX)
TSC)

6277(cp
DVMN)

Cng PS
627
16.688.887
3.671.555

214

18.847.430

18.847.430

111
142
334

16.584.434
6.736.997

16.584.434
9.423.715
6.736.997

338

1.428.139

1.482.139

9.423.715

214
111

7.608.361
6.694.831

142

3.804.181

7.608.316
6.694.831
3.804.181

334

16.468.273

16.468.273

338

3.623.020

3.623.020

Chi ph khu hao TSC ca PX ho 214

PH
Tin in SX ca PX ho PH
111
CP cng c dng c cua PX ho
142
BH
Cng s pht sinh

18.598.282

18.598.282
16.365.200

9.299.141
48.670.871

22.527.037

16.365.200
9.299.141

45.054.073
39.644.465
155.896.446
Ngy 30 thng 09nm 2011
Ngi lp bng
(k,h tn)
Nguyn Hoi Anh

Da vo bng k chi ph sn xut chung k ton cc phn hnh c lin quan lp cc

chng t ghi s ghi nhn cc khon chi ph sn xut chung.
-trch cc chng t c lin quan

CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 9 nm 2011
S:20
Km theo bng tng hp v k chi tit +chng t gc
TRNG YU

S HIU TI KHON
N
C
2
3

627
334

S TIN
N
C
4
5

39.894.157
39.894.157

..
.
ngi lp biu
(k,h tn)
Phm Quc Trung

Tnh lng cho

nhn vin qun
l phn xng
..

K ton trng
(k,ho tn)
V Th Bch

CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 9 nm 2011
S:20
Km theo bng tng hp v k chi tit +chng t gc
TRNG YU

S HIU TI KHON
N
C
2
3

627
338

Trch cc
khon trch
theo lng cho
b phn
..

K ton trng
(k,ho tn)
V Th Bch

S TIN
N
C
4
5

8.776.714
8.776.714
..
.
ngi lp biu
(k,h tn)
Phm Quc Trung

CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 9 nm 2011
S:17
Km theo bng tng hp v k chi tit +chng t gc
TRNG YU

S HIU TI KHON
N
C
2
3

627
214

Chi phi khu

hao TSC cho
phn xng
..

K ton trng
(k,ho tn)
V Th Bch

S TIN
N
4

45.054.073

C
5

45.054.073

..
.
ngi lp biu
(k,h tn)
Phm Quc Trung

CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 9 nm 2011
S:02
Km theo bng tng hp v k chi tit +chng t gc
TRNG YU

S HIU TI KHON
N
C
2
3

627
111

Chi ph thu
ngoi cho b
phn sn xut
..

K ton trng
(k,ho tn)
V Th Bch

S TIN
N
4

39.644.465

C
5

39.644.465

..
.
ngi lp biu
(k,h tn)
on kiu trang

CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 9 nm 2011
S:06
Km theo bng tng hp v k chi tit +chng t gc
TRNG YU

S HIU TI KHON
N
C
2
3

627
142

Phn b chi ph
cng c cho
sn xut
..

K ton trng
(k,ho tn)
V Th Bch

S TIN
N
4

22.527.037

C
5

22.527.037

..
.
ngi lp biu
(k,h tn)
Nguyn Th Tho

CNG TY CP DCVTYT
CHNG T GHI S
mu s:C23-H
Thi Bnh
ngy 30 thng 9 nm 2011
S:21
Km theo bng tng hp v k chi tit +chng t gc
TRNG YU

S HIU TI KHON
N
C
2
3

154
627

Kt chuyn chi
ph gi thnh
sn phm
..

K ton trng
(k,ho tn)
V Th Bch

S TIN
N
4

155.869.446

C
5

155.896.446

..
.
ngi lp biu
(k,h tn)
Nguyn Hoi Anh

K ton cn c vo cc chng t ghi s trn vo s ng ky chng t ghi s;

Da vo cc chng t ghi s c lin quan k ton chi ph sn sut v tnh gi thnh sn phm ghi vo s ci ti khon chi ph sn xut
chung

Cng ty c phn-vt t y t thi bnh

S:64,ph Hai B Trng,TP Thi Bnh
S CI
(dng cho hnh thc k ton chng t ghi s)
Thng 9 nm 2011
Tn ti khon:chi ph sn xut chung
s hiu:627
Ngy
Chng t ghi s
Din gii
SH
S tin
Thng
TK
S hiu
Ngy
N
c
Ghi s
D
thng
S d u k
30\09
Tin lng
39.894.157
cho nhn
vin qun l
334
phn xng
30\09
Cc khon
8.776.714
trch theo
338
lng ca
nhn vin
QLPX
30\09
Chi phi khu
45.054.073
hao TSC
214
cho phn
xng
30\09
Chi ph in
39.644.465
cho b phn
111
sn xut
30/09
Phn b chi
22.527.037
ph cng c
142
dng c cho
SX

30/09

K ton trng
(k,h tn)
V Th Bch

Kt chuyn
chi ph tnh
gi thnh sn
phm
Cng s pht
sinh
S d cui
k

154
155.896.44
6

gim c
(k,ho tn)
Trn Vn Ngu

155.896.446

Quy trnh hch ton i vi ti khon 627-chi ph nhn cng trc tip c th hin qua
s :

QUY TRINH GHI S

Chng t k ton:ha
n GTGT mua
hng,bng phn b
CPKHTSCD

S chi ph
sn xut
kinh doanh
tk 627

Chng t ghi s

S ci tk 627

Bng cn i
s pht sinh

BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu kim tra:

Bng
tng
hp chi
tit

2.16.4: K ton chi ph sn xut,kinh doang d dang

Cng ty s dng phng php ghi nhn thc t ch danh xc nh r khon chi ph
no dng sn xut sn phm g.i vi nhng khon chi ph c nh nh khon khu
hao TSC cng ty s dng phng php phn b theo tiu thc nguyn vt liu chnh
m bo s ph hp v nht qun gia cc k k ton.
2.16.4.2 Ti khon s dng
-Bng tng hp chi ph sn xut
-cc chng t ghi s
-cc chng t khc c lin quan
2.16.4.3 S k ton s dng
Chi ph sn xut,kinh doanh d dang c hch ton thng qua ti khon:
Ti khon cp 1:154-chi ph sn xut kinh doanh d dang
2.16.4.3 S k ton s dng
- S chi ph sn xut,kinh doanh (m cho ti khon 154)

Cng ty c phn Dc-Vt t y t Thi Bnh

S 64,ph Hai B Trng,Tp Thi Bnh

Ngy Chng t
Thng S
Ngy
Ghi
Hiu
thng
s
A
B
C

mu s S36-DN
(ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca B Trng BTC)
S CHI PH SN XUT KINH DOANH
Ti khon:154-chi ph sn xut,kinh doanh d dang
TK
Ghi n TK 154
DIN GII
i
Tng s tin
Chia ra
ng

D
S d u k
30/09 Kt chuyn CP NVLTT
30/09 Kt chuyn CP NCTT
30/09 Kt chuyn CP SXC
Cng s pht sinh
Ghi c TK 154
S d cui k
S ny c 1 trang nh s t trang 1
Ngy m s:01/09/1011
Ngi ghi s
(k,h tn)
Nguyn Hoi Anh

E
621
622
627
155

425.472.312
206.420.882
155.896.446
787.789.640
787.789.460
0

191.456.848
97.824.031
65.216.021
354.505.900

91.743.467
39.489.764
26.326.509
157.559.740

4
142.262.997
69.107.087
64.353.916
275.724.000

ngy 30 thng 09 nm 2011

k ton trng
(k,h tn)
V Th Bch

S ci (m cho ti khon 154)

2.16.4.4 Tm tt quy trnh k ton
Cui thng k ton tin hnh kt chuyn cc ti khon chi ph sn xut tnh gi
thnh sn phm.Cn c vo s chi tit Cc ti khon:TK 621-chi ph nguyn liu,vt liu
trc tip,TK 622-chi ph nhn cng trc tip,TK 627-Chi ph sn xut chung k ton lp
bng tng hp chi ph sn xut.
n v:Cng Ty C Phn Dc-Vt t y t Thi Bnh
a ch:64,ph Hai B Trng,tp Thi Bnh
BNG TNG HP CHI PH
Thng 09 nm 2011
Chng t
S
Ngy
Hiu
thng

Din gii
Kt chuyn chi ph NVLTT
Kt chuyn chi ph NVLTT
Kt chuyn chi ph NVLTT
Cng s pht sinh

TK
i ng
621
622
627

S tin
N

425.472.312
206.420.882
155.896.446
787.789.640
Ngy 30 thng 09 nm 2011
Ngi lp bng
(k,h tn)
Nguyn Hoi Anh

T bng tng hp ny k ton s tin hnh lp chng t ghi s ghi nhn cc khon kt
chuyn chi ph.Sau lp chng t ghi s kt chuyn gi thnh sn phm.

CNG TY C PHN DCVTYT

CHNG T GHI S
mu s:C23-H
THI BNH
ngy 30 thng 09 nm 2011
S:21
Km theo bng tng hp v k chi tit + chng t gc
TRCH YU
S HIU TI KHON
S TIN
N
C
N
C
1
2
3
4
5
Kt chuyn chi
621
425.472.312
ph tnh gi
622
206.420.882
thanh sn phm
627
155.896.446
154
787.789.640
787.789.640
787.789.640
K ton trng
ngi lp biu
(k,h tn)
(k.h tn)
V Th Bch
Nguyn Hoi Anh

CNG TY C PHN DCVTYT

CHNG T GHI S
mu s:C23-H
THI BNH
ngy 30 thng 09 nm 2011
S:22
Km theo bng tng hp v k chi tit + chng t gc
TRCH YU
S HIU TI KHON
S TIN
N
C
N
C
1
2
3
4
5
Kt chuyn gi
155
787.789.640
thnh sn phm
154
787.789.640
Cng
787.789.640
787.789.640
K ton trng
ngi lp biu
(k,h tn)
(k.h tn)
V Th Bch
Nguyn Hoi Anh
T nhng chng t ghi s k ton vo s ng k chng t ghi s v ghi vo s ci ti
khon 154-chi ph sn xut kinh doanh d dang

CNG TY C PHN DC-VT T Y T THI BNH

S 64,ph Hai B Trng,tp Thi Bnh
S CI
(dng cho hnh thc k ton chng t ghi s)
Thng 09 nm 2011
Ngy Chng t ghi s
SH
S TIN
Thng S
Din gii
TK
Ngy
N
C
Ghi

hiu thng
s
S d u k
30/09
Kt chuyn chi ph
621
425.472.312
NVL TT tnh gi
thnh sn phm
30/09
Kt chuyn chi ph
622
206.420.882
NVL TT tnh gi
thnh sn phm
30/09
Kt chuyn chi ph
627
155.896.446
NVL TT tnh gi
thnh sn phm
30/09
Kt chuyn gi
155
787.789.640
thnh sn phm
Cng s pht sinh
7870789064
0
S d cui k
K ton trng
gim c
(k,h tn)
(k,h tn)
V Th Bch
Trn Vn Ngu

Quy trnh hch ton i vi ti khoanrn 154-chi ph sn xut.kinh doanh d dang c

th hin qua s sau:

QUY TRINH GHI S

Chng t k
ton:bng tng hp
chi ph sn xut

S chi ph
sn xut
kinh doanh
tk 154

Chng t ghi s

S ci tk 154

Bng cn i
s pht sinh

BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu kim tra:

Bng
tng
hp chi
tit

2.16.5 k ton thn phm

Thnh phaamrlaf nhng sn phm kt thc qu trnh ch bin do cc b phn sn
xut ca doanh nghip sn xut hoc thu ngoi gia cng xong dc kim nghim ph
hp vi tiu chun k thut v nhp kho.
Cng ty c phn Dc vt t y t Thai bnh sn xut ch yu 3 sn phm l:
- Sn phm ch thanh nhit hp 200g
- Sn phm nc sm qui chai 600ml
- Sn phm thuc ho bc h
2.16.5.1 Chng t dng hch ton cc nr lin n thnh phm l:
- Phiu nhp kho
-Phiu xut kho thnh phm
-Chng t ghi s
-Cc chng t khc lin quan

2.16.5.2 Ti khon s dng

hch ton cc nghip v pht sinh lin quan n cc thnh phm k ton s
dng cc thnh phm:
-Ti khon cp:155-thnh phm
2.16.5.3 S k ton s dng
-S chi tit ti khon 155-thnh phm

n v:cty cp Dc-VTYT Thi Bnh

a ch:64-Hai B Trng-TP Thi Bnh

mu s:S10-DN
(ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca B trng BTC)
S CHI TIT THNH PHM
Nm 2011
Ti khon:155 tn kho:thnh phm
Tn hng ha:ch thanh nhit

Chng t
SN NT
A

DIN GII

TK
i
ng
D

S d u k
S pht sinh trong k
02/09 Xut kho ban Cty Minh Thy

632

02/09 Xut kho bn cty Sao Thi

Dng
07/09 Xut kho ban cty Traphaco

632

12/09 Xut kho bn cty dc phm

TW
15/09 Xut kho bn cty Tun Tho

632

17/09 Xut kho bn cty dc phm

TW 2
22/09 Xut kho bn cty Sao Thi
Dng

632

632

632

632

n
gi

Nhp
S lng

1
11.35
0
11.35
0
11.35
0
11.35
0
11.35
0
11.35
0
11.35
0
11.35
0
11.35
0

Xut
Thnh S
tin
lng
3
4

1.050

Thnh tin
5=(1x2)

11.917.500

950 10.782.500
1.890 21.415.500
1.670 18.954.500
1.040 11.804.000
2.500 28.375.000
3.000 34.050.000

Tn
S
lng
6

Thnh tin
7=(1x6)

29/09 Xut kho bn cty dc phm

Thin Khnh
03/09 Xut ch thanh nhit cho chi
nhnh tin hi
04/09 Xut ch thanh nhit cho chi
nhnh Thi Thy

632

16/09 Xut ch thanh nhit cho chi

nhnh Kin Xng
30/09 Nhp kho thanh nhit t sn
xut

157

157
157

154

Cng s pht sinh

S d cui cng
S ny c 2 trang nh s t 01 n trang 02
Ngy m s 01/09/2011
Ngi ghi s
(k,h tn)
Nguyn Hoi Anh

11.35
0
11.35
0
11.35
0
11.35
0
11.35
0

3.500 39.725.000
300 3.405.000
400 4.540.000
300
31.234
31.234

354.5
05.90
0
354.5
05.90
0

3.405.000

188.410.000
36.123

410.098.200

ngy 30 thng 04 nm 2011

k ton trng
(k,ho tn)
V Th Bch

-S ci (m cho ti khon 155)

2.16.5.4 Tm tt quy trnh k ton
Hng ngy k ton tp hp cc thnh phm sn xut c ghi vo bng theo di s lng sn xut sn phm.K ton da vo bng
theo di ny v s chi tit ti khon 154 chi ph sn xut kinh doanh d dang lp th tnh gi thnh sn phm.

Cng ty c phn dc-vt t y t Thi Bnh

S 64,ph Hai B Trng,tp Thi Bnh

mu s S37-DN
(ban hnh theo Q s 15/2006/Q-BTC ngy
20/03/2006 ca b trng BTC)
TH TNH GI THNH SN PHM
Thng 09 nm 2010
Tn sn phm:ch thanh nhit
S lng: 31.234 ti

Ch tiu
A
1.Chi ph
SXKD d
dang u k
2.Chi ph
SXKD pht
sinh trong k
3.Gi thnh
sn phn
trong k
4. Chi ph
SXKD d
dang cui k

Tng s
Tin
1

354.505.900

Chia ra theo khon mc

Nguyn vt
Nhn cng
liu
trc tip
2
3

Trch theo
lng
4

Nhn vin
phn xng
5

Trch theo
lng
6

Cng c
dng c
7

Khu hao
TSC
8

Tin in
SX
9

191.465.848

17.640.399

16.688.887

3.671.555

9.423.715

18.847.430

16.584.434

80.183.632

11.350

Ngi lp
(k,h tn)
Nguyn Hoi Anh

Ngy 30 thng 09 nm 2011

k ton trng
(k,h tn)
V Th Bch

Cng ty c phn dc-vt t y t Thi Bnh

S 64,ph Hai B Trng,tp Thi Bnh

mu s S37-DN
(ban hnh theo Q s 15/2006/Q-BTC ngy
20/03/2006 ca b trng BTC)
TH TNH GI THNH SN PHM
Thng 09 nm 2010
Tn sn phm:nc sm qui
S lng: 14.093 chai

Ch tiu
A
1.Chi ph
SXKD d
dang u k
2.Chi ph
SXKD pht
sinh trong k
3.Gi thnh
sn phn
trong k
4. Chi ph
SXKD d
dang cui k

Tng s
Tin
1

157.599.740

Chia ra theo khon mc

Nguyn vt
Nhn cng
liu
trc tip
2
3

Trch theo
lng
4

Nhn vin
phn xng
5

Trch theo
lng
6

Cng c
dng c
7

Khu hao
TSC
8

Tin in
SX
9

91.743.467

7.121.105

6.736.997

1.482.139

3.804.180

7.804.181

6.694.831

32.368.659

11.180

Ngi lp
(k,h tn)
Nguyn Hoi Anh

Ngy 30 thng 09 nm 2011

k ton trng
(k,h tn)
V Th Bch

Cng ty c phn dc-vt t y t Thi Bnh

S 64,ph Hai B Trng,tp Thi Bnh

mu s S37-DN
(ban hnh theo Q s 15/2006/Q-BTC ngy
20/03/2006 ca b trng BTC)
TH TNH GI THNH SN PHM
Thng 09 nm 2010
Tn sn phm: Ho bc h
S lng: 34.040 l

Ch tiu
A
1.Chi ph
SXKD d
dang u k
2.Chi ph
SXKD pht
sinh trong k
3.Gi thnh
sn phn
trong k
4. Chi ph
SXKD d
dang cui k

Tng s
Tin
1

275.742.000

Chia ra theo khon mc

Nguyn vt
Nhn cng
liu
trc tip
2
3

Trch theo
lng
4

Nhn vin
phn xng
5

Trch theo
lng
6

Cng c
dng c
7

Khu hao
TSC
8

Tin in
SX
9

142.262.997

12.461.934

16.468.273

3.632.020

9.299.141

18.598.282

16.365.200

56.645.153

8.100

Ngi lp
(k,h tn)
Nguyn Hoi Anh

Ngy 30 thng 09 nm 2011

k ton trng
(k,h tn)
V Th Bch

Sau k ton lp phiu nhp kho thnh phm t sn xut.Cn c vo phiu nhp
kho ny k ton lp chng t ghi s ghi ngn khon nhp kho thnh phm t sn xut
CNG TY C PHN DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy 30 thng 09 nm 2011
S:22
Km theo bng tng hp v k chi tit + chng t gc
TRCH YU
S HIU TI KHON
S TIN
N
C
N
C
1
2
3
4
5
Kt chuyn gi
155
787.789.640
thnh sn phm
154
787.789.640
Cng
787.789.640
787.789.640
K ton trng
ngi lp biu
(k,h tn)
(k.h tn)
V Th Bch
Nguyn Hoi Anh
Hng ngy khi bn thnh phm hay i xut kho thnh phm hay gi cho cc i l k
ton tin hnh lp phiu xut kho.K ton s dng phiu xut kho ny ghi vo s chi
tit.Cui thng k ton tp hp cc phiu xut kho lp cc bng k xut kho thnh
phm.

Mu xut kho thng phm m bn:

BNG K XUT BN THNH PHM
Chng t
S
Ngy
hiu thng
01/09
02/09
02/09
02/09
02/09
04/09
06/09
07/09
11/09
11/09
12/09
12/09
13/09
15/09
15/09
16/09
17/09
17/09
18/09
20/09
21/09
22/09

DIN GII
S d u k
Bn thuc ho bc h cho bnh
vin a khoa thi bnh
Bn ch thanh nhit cho cng ty
minh thuy
Bn sm qui cho cng ty minh
thy
Bn thuc ho bac h cho bnh
vin lm ho
Bn ch thanh nhit cho cng ty
sao thi dng
Bn sm quy cho anh trng
Bn thuc ho bc h cho bnh
vin lm hoa thai bnh
Bn ch thanh nhit cho cng ty
traphaco
Bn sm qui cho cng ty xun ma
Bn thc ho bc h cho cty dc
v VTYT qun i
Bn che thanh nhit cho cng ty
dc phm TW
Bn sm qui cho cty dc phm
TW
Bn thuc ho bc h cho cng ty
dc phm bnh nh
Bn sm qui cho cty tun tho
Bn ch thanh nhit cho cng ty
tun tho
Bn thuc ho bac h cho cng ty
dc phm thin khnh
Bn ch thanh nhit cho cng ty
dc phm TW2
Bn sm qui cho cng ty dc
phm TW 2
Bn sm qui cho bnh vin lm
hoa
Ban thuc ho cho bnh vin ai
hoc y thai bnh
Bn sm qui cho cty vin ng
Bn ch thanh nhit cho cng ty

S lng

Gi vn

S tin

2.250

8.100

18.225.000

1.050

11.350

11.917.500

1.300

11.180

14.534.000

2.630

8.100

21.303.000

950

11.350

10.782.500

80
3.015

11.180
8.100

894.400
24.421.500

1.890

11.350

21.451.500

1.608
2.140

11.180
8.100

17.977.440
17.334.00

1.670

11.350

18.954.500

1.838

11.180

20.548.840

4.035

8.100

32.683.500

1.925
1.040

11.180
11.350

21.521.500
11.804.000

3.130

8.100

25.353.000

2.500

11.350

28.375.000

715

11.180

7.993.700

1.367

11.180

15.283.060

2.000

8.100

16.200.000

3.600
3.000

11.180
11.350

40.248.000
34.050.000

24/09
26/09
29/09
30/09

sao thi dng

Bn thuc ho bac h cho cng ty
dc phm h ty
Bn sm qui cho cng ty dc v
VTYT qun i
Bn ch thanh nhit cho cty thin
khnh
Bn thuc ho cho cty tun tho
Cng s phat sinh thng 09/2010

3.000

8.100

24.300.000

4.000

11.180

44.720.000

3.500

11.350

39.725.000

5.000
8.100
40.500.000
59.233
581.100.940
Ngy 30 thng 09 nm 2010
Ngi lp bng
(k,h tn)
Nguyn Hoi Anh
Cn c vo cc bng k ny k ton lp chng t ghi s cc khoan xut kho thnh phm.

CNG TY C PHN DCVTYT

CHNG T GHI S
mu s:C23-H
THI BNH
ngy 30 thng 09 nm 2011
S:21
Km theo bng tng hp v k chi tit + chng t gc
TRCH YU
S HIU TI KHON
S TIN
N
C
N
C
1
2
3
4
5
Xut kho thnh 157
41.262.000
phm
632
581.100.940
155
622.726.940
Cng
622.726.940
622.726.940
(k,h tn)
V Th Bch

(k.h tn)
Nguyn Hoi Anh

K ton kim tra i chiu cc chng t ghi s trn xem vo s ng k chng t

cha.Sau khi lim tra chng t c ng k vo s ng k chng t k ton ghi vo
s ci ca TK155-thnh phm.

CNG TY C PHN DC-VT T Y T THI BNH

S 64,ph Hai B Trng,tp Thi Bnh
S CI
(dng cho hnh thc k ton chng t ghi s)
Thng 09 nm 2011
Tn ti khon:thnh phm
s hiu 155
Ngy Chng t ghi s
SH
S TIN
Thng S
Din
gii
TK
Ngy
N
C
Ghi

hiu thng
s
S d u k
733.217.366
30/09
Nhp kho thnh
154
787.789.640
phm t sn xut
30/09
Xut bn thnh
632
581.100.940
phm e trung tm
thnh ph
30/09
Xut thnh phm
157
41.626.000
gi cho cc chi
nhnh
Cng s pht sinh
787.789.640 622.726.940
S d cui k
898.280.066
K ton trng
gim c
(k,h tn)
(k,h tn)
V Th Bch
Trn Vn Ngu

Quy trnh hch ton i vi ti khon 155-thnh phm c th hin qua s :

QUY TRINH GHI S

Chng t k
ton:phiu nhp
kho, phiu xut
kho thnh phm

S chi ph
sn xut
kinh doanh
tk 155

Chng t ghi s

S ci tk 155

Bng cn i
s pht sinh

BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu kim tra:

Bng
tng
hp chi
tit

2.17 K ton doanh thu bn hng

- Doanh thu bn hng dng phn nh doanh thu bn hng thc t ca doanh nghip
thc hin trong k k ton ca hot ng sn xut kinh doanh.Doanh thu bn hng c th
thu c tin ngay cng c th cha thu c tin(do tha thun v thanh ton hng
bn),sau khi doanh nghip giao sn phm hng ha v cung cp dch v cho khch
hng v c khch hng chp nhn.
- Cng ty c cc hnh thc bn hang sau:
+ Bn hng trc tip
+ Bn hng ni b cho chi nhnh.
2.17.1:chng t s dng.
- n t hng
- Hp ng kinh t
- Ha n GTG\ha n bn hng
- Bng k hng guqir bn tiu th

- Cc chng t thanh ton nh phiu thu.giy bo ca ngn hng

Mu ha n 01-mu ha n gi tr gia tng

HA N

Mu s 01-GTGT
LB/2009B
0010245

GI TR GIA TNG
Lin 3:lu
Ngy 11 thng 09 nm 2010
n v bn hng:cng ty c phn Dc-Vt t y t Thi Bnh
a ch:64-Hai B Trng-tp Thi Bnh
S TK
in thoi:0363831730
H tn ngi mua hng: Nguyn Ngc Anh
Tn n v mua:cng ty Dc-VTYT Qun i
a ch
S TK:
Hnh thc thanh ton: TM\CK
MST:

STT
1
2
3

Tn hng ha dch v VT
S lng
n gi
Glucoze 200g
Gi
5.820
2.800
Thuc ho bc h
Hp
2.140
9.500
Clorocide
L
1.120
18.460
.
..
..
Cng tin hng thng
Thu xut GTGT:5%
Tin thu GTGT
Tng cng tin thanh ton
S tin bng ch:Su mi triu mt trm su mi su nghn hai trm
su mi ng chn
Ngi mua hng
(k,h tn)
Nguyn Ngc Anh

k ton trng
(k,h tn)
V Th Bch

Thnh tin
16.296.000
20.330.000

th trng n v
(k,h tn)
(Trn Vn Ngu

2.17.2: ti khon s dng

ghi chp li cc nghip v pht sinh i vi ti khon doanh thu bn hng k ton
s dng cc s k ton l:
S chi tit bn hng.

(1) S chi tit bn hng

Mu s S35-DN
(ban hnh theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B trng BTC)

Cng ty c phn Dc-VTYT Thi Bnh

S 64.ph Hai B Trng.tp Thi Bnh

S CHI TIT BN HNG

Tn sn phm:Ch thanh nhit
Thng 09 nm 2010
Ngy
Thng
ghi s

Chng t
Din gii
S
hiu
B

Ngy
thng
C

TK
i
ng

Doanh thu
S
lng
1

n gi

Thnh tin

Cc khon tnh
tr
Thu
Khc

521
532
531
4
5

02/09

Bn cho cty
minh thy
Bn cho cty sao
thai dng
Bn cho cty
traphaco
Bn cho cty
dc phn TW
Bn cho cty tun
tho
Bn cho cty
dc phm
TW2
Bn cho cty sao
thai dng
Bn cho cng ty
thin khnh
Cng s phat
sinh
- Doanh thu
thun
- Ga vn hng
bn
- li gp

02/09
07/09
12/09
15/09
17/09
22/09
29/09

112

1.050

13.660

14.343.000

111

950

13.660

12.997.000

131

1.890

13.660

25.817.400

111

1.670

13.660

22.812.200

112

1.040

13.660

14.206.400

131

2.500

13.660

34.150.000

131

3.000

13.660

40.890.000

131

3.500

13.660

47.810.000

15.600

213.096.000
213.096.000
177.060.000
36.036.000

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
Ng Thanh Vn

K ton trng
V Th Bch

Cng ty c phn Dc-VTYT Thi Bnh

S 64.ph Hai B Trng.tp Thi Bnh

Mu s S35-DN
(ban hnh theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B trng BTC)

S CHI TIT BN HNG

Tn sn phm:nc sm qui
Thng 09 nm 2010
Ngy
Thng
ghi s

Chng t
Din gii
S
hiu

Ngy
thng

TK
i
ng

Doanh thu
S
lng

n gi

Thnh tin

Cc khon tnh
tr
Thu
Khc

521
532
531

A
02/09

04/09
11/09
12/09
15/09
17/09
18/09
21/09
26/09

D
Bn cho cng ty
minh thy
Bn cho anh
trng
Bn cho cty
xun mai
Bn cho cty
dc phm TW
Bn cho cty
tun tho
Bn cho cty
dc phm TW
2
Bn cho bnh
vin lm hoa
Bn cho cty
dc vin ng
Bn cho cng ty
dc VTYT
qun i
Cng s phat
sinh
- Doanh thu
thun
- Ga vn hng
bn
- li gp

E
112

1
1.300

2
13.540

3
17.602.000

131

80

13.540

1.083.200

111

1.608

13.540

21.772.320

111

1.838

13.540

24.886.520

112

1.925

13.540

26.064.500

131

715

13.540

9.681.100

131

1.367

13.540

18.509.180

111

3.600

13.540

48.744.000

131

4.000

54.160.000

16.433

222.502.820
222.502.820
183.702.940
38.799.880

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
Ng Thanh Vn

K ton trng
V Th Bch

Cng ty c phn Dc-VTYT Thi Bnh

S 64.ph Hai B Trng.tp Thi Bnh

Mu s S35-DN
(ban hnh theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B trng BTC)

S CHI TIT BN HNG

Tn sn phm:Thuc ho bc h
Thng 09 nm 2010
Ngy
Thng
ghi s

A
01/09

Chng t
Din gii
S
hiu
B

Ngy
thng
C

D
Bn cho bnh
vin a khoa
thi bnh

TK
i
ng

E
112

Doanh thu
S
lng

n
gi

Thnh tin

1
2.250

2
9.500

3
21.375.000

Cc khon tnh
tr
Thu
Khc

521
532
531
4
5

02/09

Ban cho bnh

vin lm hoa
Ban cho bnh
vin a khoa
thi bnh
Bn cho cng ty
dc v VTYT
qun i
Bn cho cty
dc bnh nh
Bn cho cty
dc phm
thin khnh
Bn cho bnh
vin i hc y
thai bnh
Bn cho cty
dc phm h
ty
Bn cho cng ty
tun tho
Cng s phat
sinh
- Doanh thu
thun
- Ga vn hng
bn
- li gp

06/09
11/09
13/09
16/09
20/09
24/09
30/09

131

2.630

9.500

24.895.400

131

3.015

9.500

28.642.600

111

2.140

9.500

20.330.000

111

4.035

9.500

38.332.500

112

3.130

9.500

29.735.000

112

2.000

9.500

19.000.000

112

3.000

9.500

28.500.000

331

5.000

47.500.000

27.200

258.400.000
258.400.000
220.320.000
38.080.000

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
Ng Thanh Vn

K ton trng
V Th Bch

Cng ty c phn Dc-VTYT Thi Bnh

S 64.ph Hai B Trng.tp Thi Bnh

Mu s S35-DN
(ban hnh theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B trng BTC)

S CHI TIT BN HNG

Tn sn phm:Glucoze
Thng 09 nm 2010
Ngy
Thng
ghi s

A
01/09

Chng
t
S
hi
u

Din gii
Ngy
thng

D
Bn cho bnh

TK
i
ng

E
112

Doanh thu
S
lng

n
gi

Thnh tin

1
3.860

2
2.800

3
10.808.000

Cc khon
tnh tr
Thu
Khc
521
532
531
4
5

vin a khoa thi

bnh
Bn cho bnh
vin lm hoa
Bn cho anh
trng
Bn cho cty dc
v VTYT qun
i
Bn cho cty dc
bnh nh

02/09
04/09
11/09
13/09
16/09

Bn cho cty dc
thin khnh
Bn cho bnh
vin lm hoa
Bn cho bnh
vin i hc y thi
bnh
Bn cho cng ty
dc phn h ty
Bn cho cty dc
phm thin khnh
Bn cho cty tun
tho
Cng s phat sinh
- Doanh thu thun
- Ga vn hng
bn
- li gp

18/09
20/09
24/09
29/09
31/09

131

4.670

2.800

13.076.000

131

335

2.800

994.000

111

5.280

2.800

16.296.000

111

3.550

2.800

9.940.000

112

3.260

2.800

10.136.000

131

4.815

2.800

13.482.000

112

3.500

2.800

9.800.000

112

6.510

2.800

18.228.000

131

10.000

2.800

28.000.000

131

10.000

2.800

28.000.000

56.700

158.760.000
158.760.000
130.977.000
27.783.000

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
Ng Thanh Vn

K ton trng
V Th Bch

Mu s S35-DN
Cng ty c phn Dc-VTYT Thi Bnh
S 64.ph Hai B Trng.tp Thi Bnh

(ban hnh theo Q s 15/2006/Q-BTC

ngy 20/03/2006 ca B trng BTC)

S CHI TIT BN HNG

Tn sn phm:Cp sm qui
Thng 09 nm 2010
Ngy
Thng
Ghi s

Chng t
S
ngy
hiu
thn
g

Din gii

A
02/09

D
Bn cho cty

TK
i
ng

Doanh thu
S
n gi
lng

Thnh tin

E
111

1
5.430

3
127.605.000

2
23.500

Kha tnh tr
Thu
Khc
521
531
532
4
5

sao thi dng

Bn cho cty
traphaco
Bn cho cty
sao thi dng
Cng s pht
sinh
-doanh thu
thun
-gi vn hng
bn
-li gp

07/09
22/09

131

5.350

23.500

125.725.000

131

1.532

23.500

36.002.000

12.31
2

289.332.000
289.332.000
241.807.680
47.524.320

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
Ng Thanh Vn

K ton trng
V Th Bch

Cng ty c phn Dc-VTYT Thi Bnh

S 64.ph Hai B Trng.tp Thi Bnh

Mu s S35-DN
(ban hnh theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B trng BTC)

S CHI TIT BN HNG

Tn sn phm:Clorocid
Thng 09 nm 2010
Ngy
Thng
ghi s

A
01/09

Chng t
Din gii
S
hiu
B

Ngy
thng
C

D
Bn cho bnh

TK
i
ng

E
112

Doanh thu
S
lng

n gi

Thnh tin

1
2.015

2
18.460

3
37.196.900

Cc khon tnh
tr
Thu
Khc

521
532
531
4
5

vin da khoa
thi bnh
Bn cho bnh
vin da khoa
thi bnh
Bn cho cty
VTYT thi bnh
Bn cho cty
dc bnh nh
Bn cho cty
dc phm
thin khnh
Bn cho bnh
vin y thi bnh
Bn cho cty
dc phm h
ty
Bn cho cng ty
tun tho
Cng s phat
sinh
- Doanh thu
thun
- Ga vn hng
bn
- li gp

06/09
11/09
12/09
16/09
20/09
24/09
30/09

131

1.047

18.460

19.327.620

111

1.120

18.460

20.675.200

111

1.280

18.460

23.628.800

112

2.148

18.460

44.636.280

112

1.650

18.460

30.459.000

112

2.500

18.460

46.150.000

131

3.500

18.460

64.610.000

15.530

286.683.000
286.683.000
235.124.200
51.559.600

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
Ng Thanh Vn

K ton trng
V Th Bch

Cng ty c phn Dc-VTYT Thi Bnh

S 64.ph Hai B Trng.tp Thi Bnh

Mu s S35-DN
(ban hnh theo Q s 15/2006/Q-BTC
ngy 20/03/2006 ca B trng BTC)

S CHI TIT BN HNG

Tn sn phm:Trng xun thy
Thng 09 nm 2010
Ngy
Thng
ghi s

Chng t
Din gii
S
hiu

Ngy
thng

TK
i
ng

Doanh thu
S
lng

n gi

Thnh tin

Cc khon tnh
tr
Thu
Khc

521
532

A
02/09

04/09
11/09
15/09
18/09

21/09

26/09

D
Bn trng
xun thy cho
cty minh thy
Bn trng
xun thy cho
anh trng
Bn trng
xun thy cho
cty xun mai
Bn trng
xun thy cho
cty tun tho
Bn trng
xun thy cho
bnh vin lm
hoa
Bn trng
xun thy cho
cty dc vin
ng
Bn trng
xun thy
Cng s phat
sinh
- Doanh thu
thun
- Ga vn hng
bn
- li gp

E
112

1
767

2
32.400

3
24.850.800

131

35

32.400

1.134.000

111

867

32.400

28.090.800

112

924

32.400

29.937.600

131

1.135

32.400

36.774.000

111

1.000

32.400

32.400.000

131

1.000

32.400

32.400.000

5.728

531
5

185.587.200
185.587.200
154.083.200
31.504.000

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
Ng Thanh Vn

K ton trng
V Th Bch

Mu s S35-DN
Cng ty c phn Dc-VTYT Thi Bnh
S 64.ph Hai B Trng.tp Thi Bnh

(ban hnh theo Q s 15/2006/Q-BTC

ngy 20/03/2006 ca B trng BTC)

S CHI TIT BN HNG

Tn sn phm:Sm nhung trng th
Thng 09 nm 2010
Ngy
Thng
Ghi s

Chng t
S
ngy
hiu
thn
g

Din gii

TK
i
ng

S
lng

Doanh thu
n gi Thnh tin

Kha tnh tr
Thu
Khc
521
531
532

A
02/09

11/09
17/09
21/09

D
Bn cho cty
sao thi dng
Bn cho cty
xun mai
Bn cho cty
dc phm
TW2
Bn cho cty
vin ng
Cng s pht
sinh
-doanh thu
thun
-gi vn hng
bn
-li gp

E
111

1
1.012

2
38.900

3
39.366.800

111

902

38.900

35.087.800

131

600

38.900

32.340.000

111

568

38.900

22.095.200

3.082

119.889.800

5
3.936

3.936

115.953.120
100.139.100
15.634.000

S ny c 1 trang nh s t trang 1
Ngy m s:01/09/2010

ngy 30 thng 09 nm 2010

Ngi ghi s
K ton trng
Ng Thanh Vn
V Th Bch
- S ci ti khon 511-doanh thu bn hng
2.17.4: Quy trnh k ton doanh thu bn hng:
Hng ngy k ton s dng nhng chng t gc nh l: Ha n GTGT,ha n bn
hng,phiu thu giy bo ngn hng ghi vo s chi tit ti khon 511-doanh thu bn
hng.
nh k hng thng k ton tp hp cc nghip v pht sinh lin quan n ti khon
511-doanh thu bn hng lp bng k bn hng

(1) Bng k bn hng

BNG K BN HNG BNG TIN MT
(thng 09 nm 2010)
Chng t
S
ngy
02/09
02/09
02/09
11/09
11/09

Chi tit
Bn ch thanh nhit cho cty sao
thi dng
Bn sm nhung trng th cho
cty sao thi dng
Bn cp sm qui cho cty sao thi
dng
Bn sm qui cho cng ty xun
mai
Bn sm nhung trng th cho
cng ty xun mai

Tin hng

VAT

Cng

TK

12.977.00

648.850

13.625.850

155

39.366.800

1.968.340

41.335.140

156

127.605.00

6.380.250

133.985.250

155

21.772.302

1.088.616

22.860.936

156

35.087.800

1.754.390

36.842.190

156

11/09
11/09
11/09
11/09
12/09
12/09
13/09
13/09
13/09
21/09
21/09
21/09

Bn trng xun thy cho cng

ty xun mai
Bn Glucoze 200g cho cty dc
v VTYT qun i
Bn thuc ho bc h cho cty
dc v VTYT qun i
Bn Clorcid cho cty dc v
VTYT qun i
Bn ch thanh nhit cho cty
dc phm TW
Bn sm qui cho cng ty dc
phm t
Bn Glucoze 200g cho cng ty
dc bnh nh
bn thuc ho bc h cho cty
dc bnh nh
Bn Clorocid cho cng ty dc
bnh nh
Bn sm qui cho cty dc vin
ng
Ban sm nhung trng tho cho
cty dc vin ng
Bn trng xun thy cho cty
dc vin ng
Cng pht sinh T9/2010

28.090.800

1.404.540

29.495.340

156

16.296.000

814.800

17.110.800

156

20.330.000

1.016.500

21.346.500

155

20.675.200

1.033.760

21.708.960

156

22.812.200

1.140.610

23.952.810

155

24.886.520

1.244.326

26.130.846

156

9.940.000

497.000

10.437.000

155

38.332.500

1.916.625

40.294.125

156

23.628.800

1.181.440

24.810.240

155

48.744.000

2.437.200

51.181.200

156

22.095.200

1.104.760

23.199.960

156

32.400.000

1.620.000

34.020.000

545.040.140

27.252.007

527.292.147

K ton
Ng Thanh Vn

BNG K BN HNG THU BNG TIN GI NGN HNG

(thng 09 nm 2010)
Chng t
S
ngy
01/09
01/09
01/09
02/09
02/09

Chi tit
Bn thuc ho bc h cho
bnh vin thi bnh
Bn Glucoze 200g cho
bnh vin a khoa thi
bnh
Bn Clorcid cho bnh vin
a khoa thi bnh
Bn ch thanh nhit cho c
ty minh thy
Bn sm qui cho cty minh

Tin hng

VAT

Cng

TK

21.375.000

1.068.750

22.443.750

155

10.808.00

540.400

11.348.400

156

37.196.900

1.859.845

39.056.745

155

14.343.000

717.150

15.060.150

155

17.602.000

880.100

18.482.100

156

02/09
15/09
15/09
15/09
16/09
16/09
16/09
20/09
20/09
20/09
24/09
24/09
24/09

thy
Bn trng xun thy cho
cty minh thy
Bn sm qui cho cty tun
tho
Bn trng xun thy cho
cty tun tho
Bn ch thanh nhit cho
cng ty tun tho
Bn thuc ho bc h cho
cty thin khnh
Bn Glucoze 200g cho cty
dc phm thin khnh
Bn Clorocid cho cty dc
phm thin khnh
Bn thuc ho bac h cho
bnh vin i hc y thi
bnh
Bn Glucoze 200g cho
bnh vin i hc y thi
bnh
Bn Clorocid cho bnh
vin i hc y thi bnh
Bn thuc ho bc h cho
cty dc phm h ty
Bn Glucoze cho cty dc
phm h ty
Bn Clorocid cho cty dc
phm h ty
Cng pht sinh T9/2010

24.850.800

1.242.540

26.093.340

155

26.064.500

1.303.225

27.367.725

156

29.937.600

1.496.880

31.434.480

155

14.206.400

710.320

14.961.720

155

29.735.000

1.486.750

31.221.750

155

10.136.000

506.800

10.642.800

156

44.636.280

2.231.814

46.868.094

156

19.000.000

950.000

19.950.000

155

9.800.000

490.000

10.290.000

156

30.459.000

1.522.950

31.981.950

156

28.500.000

1.425.000

29.925.000

155

18.228.000

911.400

19.139.400

156

46.150.000

2.307.500

48.457.500

156

433.028.480

21.651.424

4543679390
4

K ton
Ng Thanh Vn

BNG K BN HNG THU CHA THU TIN

(thng 09 nm 2010)
Chng t
S ngy
02/09
02/09
04/09
04/09
04/09
06/09

Chi tit
Bn thuc ho bc h cho bnh
vin lm hoa
Bn Glucoze cho bnh vin lm
hoa
Bn Glucoze cho anh trng
Ban sm qui cho anh trng
Bn trng xun thy cho anh
trng
Bn thuc ho bc h cho bnh
vin lm hao thi bnh

Tin hng

VAT

Cng

TK

24.985.000

1.249.250

26.234.250

155

13.076.000

653.800

13.729.800

156

994.000
1.083.200
1.134.000

49.700
54.160
56.700

1.043.700
1.137.360
1.190.700

156
155
156

28.642.500

1.432.125

30.074.625

155

06/09
07/09
07/09
17/09
17/09
17/09
18/09
18/09
18/09
22/09
22/09
26/09
26/09
29/09
29/09
30/09
30/09
30/09

Bn clorocid cho bnh vin a

khoa thi bnh
Bn cp sm qui cho cty traphaco
Bn ch thanh nhit cho cty
traphaco
Bn ch thanh nhieetjcho cty
dc phm TW2
Bn sn qui cho cty dc phm
TW2
Bn sm nhung trng th cho
cty dc phm TW2
Bn glucoze 200g cho bnh vin
lm hoa
Bn sm qui cho bnh vin lm
hoa
Bn trng xun thy cho bnh
vin lm hoa
Bn cp sm qui cho cty sao thai
dng
Bn ch thanh nhieeyj cho cng
ty sao thi dng
Bn trng xun thy cho cty
dc VTYT qun i
Bn sm qui cho cty dc VTYT
qun i
Bn ch thanh nhit cho cng ty
dc phm thin khnh
Bn Glucoze cho cty dc phn
thin khnh
Bn ho bac h cho cty tun tho
Bn Glucoze cho cty tun tho
Bn Clorocid cho cty tun tho
Cng phy sinh T9/2010

19.327.620

966.318

20.294.001

156

125.725.000
25.817.400

6.286.250
1.290.870

132.011.050
27.108.270

156
155

34.150.000

1.707.500

35.875.500

155

9.681.100

484.055

10.165.155

155

23.340.000

1.167.000

24.507.000

156

13.428.000

674.100

14.156.100

156

18.509.000

925.459

19.434.696

155

36.774.000

1.838.700

38.612.700

156

36.002.000

1.800.100

37.802.100

155

40.980.000

2.049.000

43.029.000

155

32.400.000

1.620.000

34.020.000

156

54.160.000

2.708.000

56.868.000

155

47.810.000

2.390.000

50.200.500

155

28.000.000

1.400.400

29.400.000

156

47.500.000
28.000.000
64.610.000
756.183.000

2.375.000
1.400.000
3.230.000
37.809.150

49.875.000
29.400.000
67.840.500
793.992.150

155
156
156

K ton
Ng Thanh Vn

Bng k bn hng thu bng tin gi ngn hng x c k ton tin gi ngn hng tp
hp li lp chng t ghi s thu tin gi ngn hng(bn n TK122)
Bng k bn hng thu bng tin mt x c k ton tin mt tp hp li lp chng
t ghi s thu tin mt(bn n TK 111).
Bng k bn hng cha thu tin x c k ton doanh thu bn hng tp hp li lp
chng t ghi s bn hng ch thu tin.
(2) Chng t ghi s
*trch chng t ghi s cc khon thu tin mt
CNG TY C PHN DCVTYT
CHNG T GHI S
THI BNH
ngy.30 thng 09 nm 2011

mu s:C23-H
S: 01

Trch yu
1
..
Bn hng thu
bng tin mt
thng 9 nm
2010
..
K ton trng
(k,h tn)
V Th Bch

Km theo bng tng hp v k chi tit + chng t gc

S hiu ti khon
S tin
N
c
N
c
2
3
4
5

..

.
111
511
545.040.140
3331
27.252.007
..

..

..
ngi lp biu
(k,h tn)
on kiu Trang

Trch chng t ghi s cc khon thu bng tin gi ngn hng.

CNG TY C PHN DCVTYT

CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 03
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
N
c
N
c
1
2
3
4
5
..

..
..
..
Bn hng thu
112
bng tin mt
511
433.028.480

thng 9 nm
2010 thu
(GTGT 5%)

3331
.

21.651.424

..

..

K ton trng
(k,h tn)
V Th Bch

ngi lp biu
(k,h tn)
on kiu Trang

chng t ghi s doanh thu bn hng ch thu tin.

CNG TY C PHN DCVTYT

CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 24
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
Bn hng cha
thu tin thng 9
nm 2010

2
131

3
511
3331

Cng
K ton trng
(k,h tn)
V Th Bch

4
793.992.150

5
756.138.000
37.809.150

793.992.150
793.992.150
ngi lp biu
(k,h tn)
Ng Thanh Vn

*chng t ghi s kt chuyn cc khon giamr tr doang thu.

CNG TY C PHN DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 26
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
Bn hng cha
thu tin thng 9
nm 2010

2
511

3
512

4
3.936.680

5
3.936.680

Cng
K ton trng
(k,h tn)
V Th Bch

3.936.680

3.936.680
ngi lp biu
(k,h tn)
Ng Thanh Vn

*chch chng t kt chuyn doanh thu,li nhun xc nh kt qu

CNG TY C PHN DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 28
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
.
Kt chuyn
doanh thu bn
hng xc nh
kt qu
..
K ton trng
(k,h tn)
V Th Bch

911
511

..

K ton vo s ng k chng t ghi s

CTY DC-VTYT
Thi Bnh

Chng t
S Ngy
Hiu thng
A
B
.
..

1.730.314.940

5
.
1.730.314.940

.
.
ngi lp biu
(k,h tn)
Ng Thanh Vn

mu s S02B-DN
(ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/3/2006 ca BTC)
S NG K CHNG T GHI S
NM 2010
Ni dung
S tin
Chng t
Ni dung
S tin
Ghi s
S Ngy
Hiu thng
1
A
B
1

..
.
.

26

30/09 K\C chit

3.936.68 28
30/09 K\C doanh 1.777.619.580
khu thng 0
thu
mi
..
..

..
..

.
Cng thng
Cng ly k u qu
S ny c trang ,nh s t trang sn trang
Ngy m s:
ngythng.nm2010
Ngi ghi s
k ton trng
Gim c
(k,h tn)
(k,h tn)
(k,h tn,ng du)
Sau da vo cc chng t ghi s trn k ton doanh thu bn hng ghi vo s ci ti
khon 511-doanh thu bn hng
(3)S ci ti khon 511-doanh thu bn hng
Mu s SO2c1
(ban hnh theo Q 15/2006/Q-BTC
Ngy 20/03/2006 B trng BTC)

Cng Ty C Phn Dc Vt T Y T Thi Bnh

S 64,ph Hai B Trng.TP Thi Bnh
S CI
(Dng cho hnh thc k ton chng t ghi s)
Thng 9 nm 2010
Ti khon:doanh thu bn hng
Ngy
Chng t
S
S TIN
Thng
ghi s
hiu
Ghi
DIN GII
TK
S Ngy
N
C
s
i
Hiu thng
ng
S d u k
30/09 01
30/09 Bn hng thu bng
111
545.040
tin mt
30/09 02
30/09 Bn hng thu bng
112
433.028
tin gi ngn hng
30/09 24
30/09 Bn hng cha thu
131
756.183
tin
30/09 26
30/09 Kt chuyn khon
521 3.936.680
gim tr
30/09 28
30/09 Kt chuyn doanh thu 911 1.730.314.940
xc nh kt qu
Cng ps T9/2010
1.734.251.620 1.734.251
S d cui k

K ton trng
gim c
(k,h tn)
(k,h tn)
V Th Bch
Trn Vn Ngu
Quy trnh hch ton i vi TK511-doanh thu bn hng c th hin qua s sau:

QUY TRINH GHI S

Chng t k ton:ha n
GTGT,ha n bn
hng,phiu thu
S chi tiu
bn hng
Bng k bn hng cha
thu tin thu tin mt v
thu

S ci tk 511

Bng cn i
s pht sinh

BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu kim tra:

Bng
tng
hp chi
tit

2.23 k ton chi ph bn hng

-chi ph bn hng l b phn chi ph pht sinh trong qu trnh tiu th thnh
phm,hng ha dch v.Bao gm:
+ Chi ph nhn vin bn hng
+ chi ph vt liu bao b
+ chi ph dng c, dng cho hot ng bn hng
+ chi ph khu hao TSC
+ Chi ph dch v mua ngoi phc v cho hot ng bn hng
+ Chi ph bng tin chi ra phc v cho hot ng bn hng
2.32.1 Chng t k ton
- Bng lng,bng phn b tin lng
-Phiu xut kho vt liu,cng c,dng c,.,bng phn b vt liu,cng c,dng c
-Bng phn b chi ph tr trc
- Bng phn b khu hao TSC
- Ha n GTGT/ha n bn hng,phc v cho cng vic bn hng.

(1) Mu s 01-Trch bng tnh v phn b tin lng,cc khon trch theo lng vo
chi ph kinh doanh.

Mu s -LTL
(ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca BTC)

cng ty c phn Dc-Vt t y t Thi Bnh

s 64,ph Hai B Trng,tp Thi Bnh

Ghi c TK
Ghi n TK

TK 641CPBH
BPBH
.

BNG TNH V PHN B TIN LNG,CC KHON TRCH THEO LNG VO CHI PH KINH DOANH
THNG 9 NM 2010
vt : VN
TK 334-phi tr ngi lao ng
TK 338 phi tr phi np khc
Lng chnh
Lng ph
Cng c ti
BHXH(16%)
BHYT(3%)
BHTN(1%)
KPC(2%)
Cng c
cp
khon 334
TK338
.
..

..

..

28.763.000
6.354.400
35.117.400
5.618.784
1.053.522
351.174
702.384
7.725.826
28.763.000
..

Ngi ghi s
(k,h tn)
Phm Quc Trung

6.354.400

35.117.400

5.618.784

k ton trng
(k,h tn)
V Th Bch

1.053.522
..

351.174

Tng cng
..
42.843.222

702.348
7.725.862
42.843.226
.

...
Ngy 30 thng 09 nm 2010
gim c
(k,h tn)
Trn Vn Ngu

2.23.2:Ti khon s dng

TK cp 1: 641-Chi ph bn hng
TK cp 2: 6411-Chi ph nhn vin
6412-Chi ph vt liu bao b
6413-Chi ph dng c dng
6414-Chi ph khu hao TSC
6417-Chi ph dch v mua ngoi
6418-Chi ph bng tin khc
2.23.3 s k ton s dng
ghi chp li cc nghip v pht sinh i vi ti khon chi ph bn hng k ton s
dng cc s k ton l:
- S chi ph sn xut,kinh doanh ti khon 641

(1) S chi ph sn xut, kinh doanh ti khon 641

Mu s S36-DN
(ban hnh theo Q s 15/2006/Q-BTC ngy 20/03/2006
BTC)
S CHI PH SN XUT KINH DOANH
Ti khon 641

Cng ty c phn dc-vt t y t Thi Bnh

S 64, Hai B Trng, tp Thi Bnh
Ngy
Thng
Ghi
s
A
06/09
09/09
11/09
13/09
17/09
22/09
27/09
30/09
30/09
30/09
30/09
30/09
30/09
30/09

Chng t
Din gii
B

D
S d u k
Chi tin tip khch cho cty sao
mai
Chi ph bao b ng gi sn
phm
Chi ph tin gii thiu sn
phm sm nhung trng th
Anh nam lm hng qut bt
bi thng
Chi ph tin gii thiu sn
phm sm nhung trng th
Chi tin hi nhgij khch hng
Chi ph bao b ng gi sn
phm
Tin lng ca b phn bn
hng
Cc khon trch theo lng ca
b phn
Trch chi ph khu hao TSC
Phn b chi ph my vi tinh
hiu ACER
Phn b chi ph qut treo
tng
Phn b chi ph mn
MALAISIA
Phn b chi ph xe y hai

TK
i
ng

Tng s tin

6411
2

Ghi n ti khon 632

Chia ra
6412
6413
3

6414

6417

6418

111

5.840.000

5.840.000

152

1.532.400

111

5.750.000

138
8
111

(170.000)
20.785.900

20.785.900

111
152

19.430.430
1.038.900

19.430.430

334

35.117.400

35.117.400

338

7.725.826

7.725.826

214
142

5.472.992
558.683

142

361.538

142

322.462

142

201.492

1.532.400
5.750.000
(170.000)

5.472.922

30/09
30/09

bnh
Phn b chi ph qut cy
PANASONIC
Tin in thoi
Cng pht sinh thng 09/2010

S ny c 1 trang nh s t trang 1
Ngy m s:30/09/2010
Ngi ghi s
(k, h tn)
Ng Thanh Vn

142

396.422

111

1.524.157
105.888.602

42.843.266

2.571.300

1.670.597

5.472.922

1.524.157

51.806.330

ngy 30 thng 09 nm 2010

k ton trng
(k, h tn)
V Th Bch

- S ci ti khon 641
2.23.4 Quy trnh k ton chi ph bn hng
- Hng ngy k ton s dng chng t gc nh l: ha n GTGT, ha n bn hng,
phiu sut kho ghi vo s chi ph sn xut,kinh doanh ti khon 641-chi ph babs
hng.
- nh k hng thng k ton tp hp cc nghip v pht sinh lin quan n ti khon
641- chi ph bn hng lp bang k chi ph bn hng
(1) Bng k chi ph bn hng:
BNG K CHI PH BN HNG
Chng t
TK
S tin
Din gii
i
S Ngy
N
c
ng
Hiu thng
06/09 Chi ph tip khch b phn bn hng 111
5.840.000
09/09 Chi ph bao b ng gi sn phm
152
1.532.400
11/09 Tin gii thiu sn phm
111
5.750.000
13/09 Anh nam lm hng qut bi thng
1388
170.000
17/09 Tin qung co
111
20.785.900
22/09 Chi tin hi nghj khch hng
111
19.430.430
27/09 Chi ph bao b ng gi sn phm
152
1.038.900
30/09 Tin lng ca b phn bn hng
334
35.117.400
30/09 Cc khon trch theo lng ca b
338
7.725.826
phn bn hng
30/09 Trch ph khu hao TSC
214
5.472.992
30/09 Chi tin in thoi cho b phn bn
111
1.524.157
hng
30/09 Phn b chi ph my tnh hiu CER 142
558.683
30/09 Phn b chi ph qut treo tng
142
361.538
30/09 Phn b chi ph mn MALAISIA
142
322.462
30/09 Phn b chi ph xe y hai bnh
142
201.492
30/09 Phn b chi ph quat cy pnasonic
142
396.422
Cng s pht sinh T9/2010
106.058.602 170.000
Ngy 30 thng 09 nm 2010
Ngi lp biu
(k, h tn)
Ng Thanh Vn
- Da vo bng k chi ph bn hng cc b phn k ton c lin quan s lp cc chng
t ghi s khc nhau

(2) Chng t ghi s

*trch chng t ghi s cc khon chi tin mt
CNG TY C PHN DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 02
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
N
c
N
c
1
2
3
4
5
..

..

.
Cc khon chi
641
53.330.487
tin mtj
111
53.330.487
..
..
..

..
K ton trng
ngi lp biu
(k,h tn)
(k,h tn)
V Th Bch
on kiu Trang

Trch chng t ghi s cc khon phn b chi ph tr trc

CNG TY C PHN DCVTYT

CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 06
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
N
c
N
c
1
2
3
4
5
..

..
..
..
Chi ph cng
642
c,dng c ca
1.840.597
b phn bn
142
1.840.597
hng

.
..
..

K ton trng
(k,h tn)
V Th Bch

chng t ghi s cc khon xut kho nguyn vt liu

ngi lp biu
(k,h tn)
Nguyn th tho

CNG TY C PHN DCVTYT

CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 7
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
Chi ph bao b
641
ng gi ca b
phn bn hng

4
2.571.300

152

Cng
K ton trng
(k,h tn)
V Th Bch

5
2.571.300

ngi lp biu
(k,h tn)
Trn th Hin

*chng t ghi s trch khu hao ti sn c nh

CNG TY C PHN DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 17
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
Chi ph cu hao
tscd ca b
phn bn hng

2
641

4
5.472.992

214
5.472.922

Cng
K ton trng
(k,h tn)
V Th Bch

ngi lp biu
(k,h tn)
phm quc Trung

*chch chng t ghi s tnh tin lng ton cng ty

CNG TY C PHN DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 09 nm 2011
S: 19
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
.
Tin lng ca
b phn bn
hng
..
K ton trng
(k,h tn)
V Th Bch

641

35.117.400

334

..

5
.
35.117.400

.
.
ngi lp biu
(k,h tn)
Phm quc trung

*Trch chng t ghi s trch cc khon trch theo lng

CTY DC-VTYT
mu s :C23_H
Thi Bnh
S:20
S NG K CHNG T GHI S
Ngy 30 thng 9 nm 2011
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
.
Cc khon trch
theo lng ca
b phn bnas
hng
..
K ton trng
(k,h tn)

641

5
.

7.725.826
338

..

7.725.826
.
.
ngi lp biu
(k,h tn)

V Th Bch

Phm quc trung

*chch chng t ghi s kt chuyn chi phi sn xc nh kt qu

CNG TY C PHN DCVTYT
CHNG T GHI S
mu s:C23-H
THI BNH
ngy.30 thng 9 nm 2011
S: 27
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
.
Tin lng ca
b phn bn
hng
..
K ton trng
(k,h tn)
V Th Bch

911

105.888.602

641

..

5
.
105.888.602

.
.
ngi lp biu
(k,h tn)
Ng thanh Vn

*Trch chng t ghi s ghi tng khoan phi thu khc

CTY DC-VTYT
mu s :C23_H
Thi Bnh
S:30
S NG K CHNG T GHI S
Ngy 30 thng 9 nm 2011
Km theo bng tng hp v k chi tit + chng t gc
Trch yu
S hiu ti khon
S tin
1
.
Cc khon trch
theo lng ca
b phn bnas
hng
..

138

170.000

641

5
.

..

170.000
.

K ton trng
(k,h tn)
V Th Bch

ngi lp biu
(k,h tn)
Nguyn th Tho

Sau da vo cc chng t ghi s trn k ton doanh thu bn hng vo s ng k

chng t ghi s v ghi vo s ci ti khon 641-chi ph bn hng
CTY DC-VTYT
Thi Bnh

mu s S02B-DN
(ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/3/2006 ca BTC)
S NG K CHNG T GHI S
NM 2010
Chng t
Ni dung
S tin
Chng t
Ni dung
S tin
Ghi s
S Ngy
S Ngy
Hiu thng
Hiu thng
A
B
1
A
B
1
.
..

..
.
.
26
30/09 Pht nhn
170.000
vin phi bi
thng
..
..

..
..

.
Cng thng
Cng ly k u qu
S ny c trang ,nh s t trang sn trang
Ngy m s:
ngythng.nm2010
Ngi ghi s
k ton trng
Gim c
(k,h tn)
(k,h tn)
(k,h tn,ng du)

(3)s ci ti khon 641 chi ph bn hngs

Cng Ty C Phn Dc Vt T Y T Thi Bnh (ban hnh theo Q 15/2006/Q-BTC
S 64,ph Hai B Trng.TP Thi Bnh
Ngy 20/03/2006 B trng BTC)
S CI
(Dng cho hnh thc k ton chng t ghi s)
Thng 9 nm 2010
Ti khon:doanh thu bn hng
Ngy
Chng t
S
S TIN
Thng
ghi s
hiu
Ghi
DIN GII
TK
S Ngy
N
C
s
i
Hiu thng
ng

30/09

19

30/09

30/09

19

30/09

30/09

07

30/09

30/09
30/09

06
30

30/09
30/09

30/9
30/9

17
02

30/9
30/9

30/9
30/9

02
27

30/9
30/9

S d u k
Tin lng cho b
phn
Cc khon trch theo
lng
Cc chi ph bao b
ng gi
Chi cng c.dng c
Chi ph cng c dng
c
Chi ph cu hao TSCD
Chi ph dch v mua
ngoi
Chi ph bng tin khc
Kt chuyn chi phi
bn hng xc nh kt
qu
Cng s pht
sinht9/2010
S d cui k

334

35.117.400

338

7.725.826

152

2.571.300

142 1.840.597
1338
214
111

5.472.992
1.524.157

111
911

51.806.330

170.000

105.888.602
106.058.602

106.058.602

K ton trng
gim c
(k,h tn)
(k,h tn)
V Th Bch
Trn Vn Ngu
Quy trnh hch ton i vi TK511-doanh thu bn hng c th hin qua s sau:

QUY TRINH GHI S

Chng t k ton:ha
n GTGT, ha n bn
hng,phiu xut kho

S chi ph
sn xut
kinh doanh
tk 641

Chng t ghi s

S ci tk 641

Bng cn i
s pht sinh

BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi cui thng:
i chiu kim tra:

Bng
tng
hp chi
tit