Fast - Bai Tap Mau

Bi tp thc hnh
Mc lc
1. M t thng tin................................................................................................................................ 3
2. Khai bo cc danh mc ................................................................................................................. 3
2.1 Danh mc khch hng, nh cung cp ........................................................................................... 3
2.2 Danh mc hng ha vt t ............................................................................................................ 4
2.3 Danh mc kho hng ...................................................................................................................... 4
2.4 Khai bo TSC u k .................................................................................................................. 4
3. S d u k................................................................................................................................... 5
3.1 S d cc ti khon ....................................................................................................................... 5
3.2 S d cng n ............................................................................................................................... 6
3.2.1 S d cng n phi thu khch hng (131) .............................................................................. 6
3.2.2 S d cng n phi tr nh cung cp (331) ............................................................................ 6
3.3 S tn kho u k .......................................................................................................................... 6
4. Pht sinh trong k .......................................................................................................................... 7
4.1 Nhp mua ...................................................................................................................................... 7
4.2 Nhp khu ..................................................................................................................................... 7
4.3 Nhp chi ph................................................................................................................................... 7
4.4 Phiu xut tr li NCC ................................................................................................................... 8
4.5 H mua hng dch v .................................................................................................................... 8
4.6 Phiu thanh ton tm ng ............................................................................................................. 8
4.7 H bn hng kim phiu xut kho ................................................................................................ 8
4.8 Phiu nhp hng bn b tr li ....................................................................................................... 9
4.9 H dch v ..................................................................................................................................... 9
4.10Giy bo c.................................................................................................................................... 9
4.11Giy bo n ................................................................................................................................... 9
4.12Phiu thu ........................................................................................................................................ 9
4.13Phiu chi ...................................................................................................................................... 10
4.14Phiu xut iu chuyn kho ........................................................................................................ 10
5. Yu cu: ........................................................................................................................................ 11
5.1 To c s d liu cho bi ton trn ............................................................................................ 11
5.2 Khai bo cc DM ......................................................................................................................... 11
5.3 Nhp s d u k ...................................................................................................................... 11
5.4 Hch ton cc nghip v pht sinh trong thng .......................................................................... 11
5.5 Cc nghip v t ng ................................................................................................................ 11
5.5.1 Tnh gi xut kho trong thng ................................................................................................ 11
5.5.2 Tnh khu hao TSC v phn b khu hao TSC ............................................................... 11
5.5.3 Cc bt ton cui k khc khc ............................................................................................. 11
5.5.4 Kt chuyn thu ..................................................................................................................... 11
5.6 In cc bo co ............................................................................................................................. 11
CNG TY PHN MM QUN L DOANH NGHIP FAST
VP H NI: 18 Nguyn Ch Thanh, Q. Ba nh. t: 771-5590, Fax: 771-5591, E-Mail: fast@hn.vnn.vn
VP TP HCM: 391A Nam K Khi Ngha, Q. 3. t.: 848-1001, Fax: 848-0998, E-Mail: fastsg@hcm.vnn.vn
VP Nng: 39 - 41 Quang Trung, Q. Hi Chu. t: 81-0532, Fax: 81-2692, E-Mail: fastdn@dng.vnn.vn
Website: www.fast.com.vn
6. Hng dn .................................................................................................................................... 11
6.1 Khai bo ban u......................................................................................................................... 11
6.1.1 Khai bo cc tham s h thng ............................................................................................. 11
6.1.2 Khai bo ngy bt u ca nm ti chnh ............................................................................. 12
6.1.3 Khai bo k nhp liu u tin trong Fast ............................................................................. 12
6.2 Khai bo cc danh mc ............................................................................................................... 12
6.2.1 Danh mc quyn chng t .................................................................................................... 12
6.2.2 DM ti khon .......................................................................................................................... 13
6.2.3 DM phn nhm khch hng ................................................................................................... 14
6.2.4 DM khch hng, nh cung cp .............................................................................................. 14
6.2.5 DM kho hng .......................................................................................................................... 15
6.2.6 DM phn nhm hng ha vt t ............................................................................................ 16
6.2.7 DM hng ha, vt t .............................................................................................................. 16
6.2.8 DM b phn s dng TSC .................................................................................................. 17
6.2.9 DM l do tng gim TSC ..................................................................................................... 17
6.2.10DM phn nhm TS ................................................................................................................. 17
6.2.11DM loi ti sn ....................................................................................................................... 18
6.2.12DM ngun vn ........................................................................................................................ 18
6.3 Khai bo TSC u k ................................................................................................................ 19
6.4 Nhp s d u k ...................................................................................................................... 20
6.4.1 S d ti khon ...................................................................................................................... 20
6.4.2 S d cng n ....................................................................................................................... 21
6.4.3 S tn kho u k .................................................................................................................. 21
6.5 Hch ton cc nghip v pht sinh trong thng .......................................................................... 22
6.5.1 Phiu nhp mua hng ............................................................................................................ 22
6.5.2 Phiu nhp khu .................................................................................................................... 27
6.5.3 Phiu nhp chi ph mua hng ................................................................................................ 29
6.5.4 Phiu xut tr li nh cung cp ............................................................................................. 31
6.5.5 H mua hng dch v ............................................................................................................ 32
6.5.6 Phiu thanh ton tm ng ..................................................................................................... 36
6.5.7 H bn hng kim phiu xut kho ......................................................................................... 37
6.5.8 Phiu nhp hng bn b tr li ............................................................................................... 41
6.5.9 H dch v.............................................................................................................................. 42
6.5.10Giy bo c ............................................................................................................................ 44
6.5.11Giy bo n ........................................................................................................................... 45
6.5.12Phiu thu ................................................................................................................................ 48
6.5.13Phiu chi ................................................................................................................................ 52
6.5.14Phiu xut iu chuyn kho ................................................................................................... 61
6.6 Cc bt ton t ng ................................................................................................................... 62
6.6.1 Cp nht gi xut kho ............................................................................................................ 62
6.6.2 Tnh khu hao TSC ............................................................................................................. 62
6.6.3 Phn b khu hao TSC ....................................................................................................... 62
6.7 Cc bt ton kt chuyn cui k.................................................................................................. 63
6.7.1 Khai bo cc bt ton kt chuyn t ng ............................................................................ 63
6.7.2 Thc hin cc bt ton kt chuyn t ng .......................................................................... 63
6.8 Cc bt ton phn b cui k ...................................................................................................... 64
6.8.1 Kt chuyn s thu GTGT ca hng bn b tr li ................................................................ 64
6.8.2 Kt chuyn thu GTGT ca hng xut tr li cho nh cung cp ........................................... 64
6.8.3 Kt chuyn thu GTGT u vo c khu tr trong thng................................................. 65
6.9 In cc bo co ............................................................................................................................. 67
6.9.1 Bo co ti chnh ................................................................................................................... 67
6.9.2 Bo co khc ......................................................................................................................... 76
Fast Software Co., Ltd.
2/88
1. M t thng tin
Cty ABC c chc nng kinh doanh hng ha vi cc c im sau:
-
01 ca hng bn hng ha mua t cc ngun khc nhau;
Cty c kho: hng ha
Ch k ton v bo co c p dng theo quyt nh 15/2006/Q-BTC v vic ban hnh

ch k ton;
Bo co thu: Thu TNDN, thu GTGT theo thng t 60/2007/TT-BTC c sa i;
Hnh thc s k ton: Nht k chung;
Cty ABC l i tng np thu GTGT theo phng php khu tr.
ng tin hch ton l ng Vit nam v cng ty c giao dch lin quan n ngoi t l USD;
Chu k sn xut kinh doanh: Thng;
K ton hng tn kho theo phng php k khai thng xuyn;
Phng php nh gi hng tn kho: theo phng php gi trung bnh hng thng;
2. Khai bo cc danh mc
2.1 Danh mc khch hng, nh cung cp
M
Tn khch hng, nh cung
a ch
MST
cp
NM001
Cty i Dng
Nguyn Cng Tr, HN
0100101900-
Nhm
Nhm
MB
HN
MB
HN
MB
HN
MB
HN
MB
HN
MN
HCM
1
NM002
Cty TNHH Mai Hong
Hong Mai, HN
01003206431
NM003
Cty CP Mc Lan
Ngc Khnh, HN
0120012015
2
NM004
Cng ty Thi Bnh Dng
L Trng Tn, HN
2010010212
2
NB001
Ngn Hng ACB
Hong Diu, HN
0200300101
5
NB002
Cng ty ACC
Hn Quc
NB003
Cng ty An Bnh
Hong
Hoa
Thm,
0032100521
3/88
Tn khch hng, nh cung
a ch
MST
Nhm
Nhm
cp
NB004
Cng ty Minh Phc
TPHCM
L Phng Hiu, TPHCM
0010022540
MN
HCM
MB
HN
MT
0
NB005
Cng ty my tnh Trn Anh
Thi H, H Ni
1000010012
4
NB006
Cng ty Trang Linh
Trn Quang Khi,
0012401000
Nng
NB007
Cty in lc H Ni
Thanh Xun, H Ni
MT
NB008
Cng ty Nc sch H Ni
Ty H H Ni
MB
HN
NB009
Cc Thu H Ni
La Thnh, H Ni
MB
HN
NVHL
Nhn vin L Hong
NVTNV
Nhn
vin
Nguyn
Vn
Trng
2.2 Danh mc hng ha vt t

STT
Tn vt t
vt t
TK
TK
TK
TK
Gi tn
Loi
vt t
gi vn
doanh
hbbtl
kho
vt t
thu
1
H1
Hng H1
1561
6321
5111
5311
TB
61
H2
Hng H2
1561
6321
5111
5311
TB
61
H3
Hng H3
1561
6321
5111
5311
TB
61
H4
Hng H4
1561
6321
5111
5311
TB
61
2.3 Danh mc kho hng

M kho
Tn kho
KHH
Kho hng ho
KDLD1
Kho i l D1
Tai khon i l
157
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2.4 Khai bo TSC u k

M TS:
TBQL01
Tn TS
Dn my VT 01
Nc SX
Vit Nam
Nm SX
2007
Nhm TS
L04
L do tng TS
MS
Ngy tng TS
15/10/07
Ngy a TS vo s dng
01/11/07
Ngy tnh khu hao (ngy s dng Fast)
01/11/07
S thng KH gc
60
B phn s dng
QL
TK TSC
2114
TK khu hao
21414
TK chi ph
6424
Phn nhm TS
PN02
Vn t c
Nguyn gi
12.000.000
GT KH
GT cn li
GT KH 1 thng
12.000.000
200.000
5/88
3. S d u k
3.1 S d cc ti khon
Ti
Ngoi t
D n VN
khon
D n
D c VN
D c ngoi
ngoi t
1111
1121ACB
1122USD
USD
30.000.000
370.000.000
75.000.000
Ghi ch
5.000
Nhp bn cng
131111
30.000.000
1561
47.500.000
2114
12.000.000
400.000
21411
Nhp bn cng
331111
55.000.000
3351
2.000.000
4111
479.100.000
4211
28.000.000
564.500.000
564.500.000
3.2 S d cng n
3.2.1 S d cng n phi thu khch hng (131)
i tng
D n
D c
NM001
18.000.000
NM004
12.000.000
Tng cng
30.000.000
3.2.2 S d cng n phi tr nh cung cp (331)

Ngi bn
D n
D c
6/88
NB004
25.000.000
NB006
30.000.000
Tng cng
55.000.000
3.3 S tn kho u k
Kho
Vt t
S tn
n gi
Thnh tin
KHH
H1
3.100.000
15.500.000
KHH
H2
2.500.000
5.000.000
KHH
H3
5.000.000
15.000.000
KHH
H4
2.400.000
12.000.000
4. Pht sinh trong k

4.1 Nhp mua
1. Ngy 02/01, nhp mua hng ca cty Minh Phc theo phiu nhp s PNM01, cha tr tin ngi
bn, VAT: 10%
Hng H1: s lng: 50 ci, n gi cha thu: 3.000.000 ng / ci, chi ph vn chuyn:
1.000.000
H GTGT s 208711, k hiu SB/01, ngy 02/01
VAT ca tin vn chuyn: 5% theo s 208712, k hiu SB/02
2. Ngy 10/01, phiu nhp mua hng s PNM02 ca Cty Trang Linh, cha tr tin cho ngi bn,
VAT: 10%
Hng H2: s lng 20 ci, n gi cha thu 2.500.000 ng / ci
Hng H3: s lng 10 ci, n gi 5.000.000 ngc/ ci
H GTGT s 108451, k hiu TL/01, ngy 10/01
3. Ngy 15/01, Nhp mua hng ca cty An Bnh theo phiu nhp mua s PNM03, cha tr tin
ngi bn, thu VAT: 10%
Hng H3: s lng 10 ci, n gi cha thu l 5.000.000 ng / ci
H GTGT s 109001, k hiu AB/01, ngy 15/01
4.2 Nhp khu

Ngy 06/01, nhp khu hng ca Cty ACC theo phiu nhp PNM04, cha thanh ton tin
Hng H4: s lng 10 ci, n gi cha thu l 150 USD / ci
7/88
Thu nhp khu: 5%, thu VAT hng nhp khu: 10%
H GTGT s 156123, k hiu NK/00, ngy 06/01
4.3 Nhp chi ph

Ngy 11/01, ha n vn chuyn ca cty Trang Linh s hng ca ha n s 108451, ngy 10/01
s tin 8.000.000 ng, thu VAT 5%, s H GTGT 108452, k hiu TL/01, ngy 10/01
4.4 Phiu xut tr li NCC

Ngy 03/01, xut tr li cty Minh Phc s hng khng ng yu cu ca phiu nhp mua PNM01,
ngy 02/01, s lng: 10 ci
4.5 H mua hng dch v

Ngy 12/01 nhp mua dn my vi tnh ca Cty my tnh Trn Anh theo phiu nhp mua s
PNM04, cha tr tin, VAT: 10%
Nguyn gi: 15.000.000 ng, s k khu hao: 60, ngy bt u s dng l 15/01
H GTGT s 105213, k hiu TA/01, ngy 12/01
4.6 Phiu thanh ton tm ng

Ngy 28/01, thanh ton tin tm ng i cng tc ca anh L Hong, s tin 3.150.000 cha bao
gm thu, thu 5%, HGTGT s 154235, k hiu AT/08, ngy 25/01
4.7 H bn hng kim phiu xut kho

1. Ngy 05/01, ha n bn hng s BH105101, k hiu KNN-1/N cho Cng ty TNHH Mai
Hong, thu VAT: 10%, cha thu tin
Hng H1: s lng 20 ci, n gi 3.500.000 ng/ci
2. Ngy 08/01, xut bn hng cho Cty i Dng cha thu tin theo H s BH105102, k hiu
KNN-1/N, thu: 10%
Hng H4: s lng 6 ci, n gi 2.600.000 ng/ci
3. Ngy 15/01, bn hng cho cty Thi Bnh Dng, cha thu tin theo H s BH105103, k hiu
KNN-1/N, VAT: 10%
Hng H1: s lng 5 ci, gi bn l 3.500.000 ng ci
8/88
4. Ngy 22/01, bn hng cho Cng ty CP Mc Lan, cha thu tin theo H s BH105104, k hiu
KNN-1/N, VAT: 10%
Hng H3: s lng 8 ci, n gi bn l 5.500.000 ng/ci
4.8 Phiu nhp hng bn b tr li

Ngy 16/01, Cty Thi Bnh Dng tr li s hng khng ng yu cu ca H BH105103
ngy 15/01, cty chp nhn v ng nhp kho
Hng H2: s lng 2 ci
4.9 H dch v
Ngy 18/01, bin bn giao nhn TSC s 101, cty nhng bn dn my vi tnh cho nhn vin
Nguyn Vn Trng
Nguyn gi: 12.000.000 ng, gi tr khu hao: 600.000 ng, km theo H GTGT s
15235, k hiu DV/12, ngy 18/01 nh sau:
Gi bn cha thu: 9.000.000 ng, thu VAT: 10%
Anh Trng cha tr tin.
4.10 Giy bo c
Ngy 25/01, giy bo c ca Ngn hng ACB nhn c giy BC01 do Cng ty CP Mc Lan
chuyn tin thanh ton tin hng theo H s BH105104 s tin l 54.120.000 ng
4.11 Giy bo n
1. Ngy 04/01, giy bo n s BN01 ca ngn hng ACB, thanh ton tin hng cho cty Minh
Phc sau khi tr i s tin hng nhp tr li, s tin l 133.050.000 ng
2. Ngy 08/01, giy bo n ca Ngn hng ACB s BN02, chi tin tr cho cty ACC s tin hng
nhp mua ngy 06/01 s tin l 1.500 USD
3. Ngy 11/01 giy bo n ca Ngn hng ACB s BN03 chi tr tin vn chuyn cho cty Trang
Linh s tin l 8.400.000 ng
4.12 Phiu thu

1. Ngy 07/01 phiu thu s PT01 Cng ty Mai Hong thanh ton mt phn tin hng ca ngy
05/01 s tin l 50.000.000
2. Ngy 10/01 phiu thu s PT02 Cng ty i Dng thanh ton tin hng mua ngy 08/01 s
tin l 17.160.000 ng
9/88
3. Ngy 20/01 phiu thu s PT03 Cng ty Thi Bnh Dng thanh ton ton b tin hng sau khi
tr i s tin tng ng vi s hng tr li l 81.950.000 ng
4. Ngy 25/01, phiu thu s PT04 nhn vin L Xun Trng thanh ton tin mua dn my vi
tnh, s tin l 9.900.000
4.13 Phiu chi

1. Ngy 02/01, phiu chi s PC01 chi tm ng cho anh L Hong i cng tc, s tin 3.000.000
ng
2. Ngy 14/01, chi tin tr cho Cng ty my tnh Trn Anh s tin l 16.500.000 ng theo phiu
chi s PC02
3. Ngy 15/01, phiu chi s PC03, chi tin tr cho cty Trang Linh mt phn tin hng nhp mua
ngy 10/01, s tin 80.000.000 ng
4. Ngy 16/01, phiu chi s PC04 thanh ton tin in thoi trong thng cho cc b phn nh
sau:
-
Bn hng: 600.000
Qun l: 1.200.000
H GTGT s 79564, k hiu AA/01, ngy 16/01, VAT: 5%

5. Ngy 29/01, phiu chi s PC05 thanh ton tin nc cho Cng ty Nc Sch H Ni s tin:
2.000.000, thu VAT: 5%, s H: 79824, k hiu AT/01, ngy 29/01
6. Ngy 29/01, phiu chi s PC06 thanh ton tin vt ng cho anh L Hong
7. Ngy 31/01, phiu chi s PC07 np tin thu nhp khu v thu GTGT hng nhp khu ca
H s 156123 ngy 06/01
4.14 Phiu xut iu chuyn kho

Ngy 17/01, xut hng H1 gi i l 1, s lng l 10 ci
10/88
5. Yu cu:
5.1 To c s d liu cho bi ton trn
5.2 Khai bo cc DM
5.3 Nhp s d u k
5.4 Hch ton cc nghip v pht sinh trong thng
5.5 Cc nghip v t ng
5.5.1 Tnh gi xut kho trong thng
5.5.2 Tnh khu hao TSC v phn b khu hao TSC
5.5.3 Cc bt ton cui k khc khc
5.5.4 Kt chuyn thu
5.6 In cc bo co
6. Hng dn
6.1 Khai bo ban u
6.1.1 Khai bo cc tham s h thng
Vo menu: H thng / Danh mc t in v tham s ty chn / Khai bo tham s ty chn
11/88
Mun thay i cc gi tr cc tham s, n vo nt Sa li gi tr sa theo mong mun, sau n

nt Nhn
6.1.2 Khai bo ngy bt u ca nm ti chnh
Vo menu: H thng / Danh mc t in v tham s ty chn / Khai bo ngy bt u ca
nm ti chnh: khai bo ngy 01/01/2008
6.1.3 Khai bo k nhp liu u tin trong Fast
Vo menu: H thng / Danh mc t in v tham s ty chn / Khai bo k nhp liu u
tin trong Fast: khai bo ngy 01/01/2008
6.2 Khai bo cc danh mc

6.2.1 Danh mc quyn chng t
s dng c trng quyn chng t trong cc mn hnh cp nht, phi khai bo theo ng
dn sau: H thng / Danh mc t in v tham s ty chn / Khai bo tham s ty chn: Tm
trong trng Tn tham s h thng vi tn l S dng trng quyn chng t bn sa li gi
tr l 1 C s dng trng quyn chng t
Khai bo cc quyn chng t sau: Phiu thu: PT0108, phiu chi: PC0108. Cn cc mn hnh khc
lm tng t
-
Vo menu: H thng / Danh mc t in v tham s ty chn / Danh mc quyn

chng t
12/88
Nhn phm F4: thm mi quyn s. V d lm cho mn hnh phiu thu nh sau:
- Sau khi nhp cc thng tin, nhn nt Nhn lu li thng tin

6.2.2 DM ti khon
-
Vo menu: K ton tng hp / Danh mc t in / Danh mc ti khon
Nhn phm F4 thm mi mt ti khon:
Nhn nt Nhn lu li
13/88
6.2.3 DM phn nhm khch hng

-
Vo menu: K ton bn hng bn hng v cng n phi thu / Danh mc t in /

Danh mc phn nhm khch hng
Nhn phm F4 thm mi mt nhm
Nhn nt Nhn lu li
Cc nhm khc khai bo tng t
6.2.4 DM khch hng, nh cung cp

-
Vo menu: K ton bn hng v cng n phi thu / Danh mc t in / Danh mc

khch hng
Nhn phm F4 thm mi tng khch hng
14/88
Nhn nt Nhn lu sau khi khai bo cc thng tin
Tng t khai bo cho cc khch hng khc
6.2.5 DM kho hng

-
Vo menu: K ton hng tn kho / Danh mc t in / Danh mc kho hng
Nhn phm F4 thm mi mt kho hng
Ch : nu l kho i l th phi nhp ti khon hng tn kho i l

-
Nhn nt Nhn lu li thng tin kho hng
Cc kho khc khai bo tng t
15/88
6.2.6 DM phn nhm hng ha vt t

-
Vo menu: K ton hng tn kho / Danh mc t in / Danh mc hng ha vt t
Nhn phm F4 thm mi mt nhm hng
Nhn nt Nhn lu li
Tng t khai bo cho cc nhm hng khc
6.2.7 DM hng ha, vt t

-
Vo menu: K ton hng tn kho / Danh mc t in / Danh mc hng ha vt t
Nhn phm F4 thm mi mt mt hng
Nhn nt Nhn lu li
Tng t khai bo cho cc mt hng khc
16/88
6.2.8 DM b phn s dng TSC

-
Menu: K ton ti sn c nh / Danh mc t in / Danh mc b phn s dng

TSC
Nhn phm F4 thm mi mt b phn
Nhn nt Nhn lu li
Tng t khai bo cho cc b phn khc
6.2.9 DM l do tng gim TSC

-
Menu: K ton ti sn c nh / Danh mc t in / Danh mc l do tng gim

TSC
Nhn phm F4 thm mi l do tng gim ti sn
Nhn nt Nhn lu li
Tng t khai bo cho l do khc
6.2.10 DM phn nhm TS

-
Menu: K ton ti sn c nh / Danh mc t in / Danh mc phn nhm TS
Nhn phm F4 thm mi mt nhm
17/88
Nhn nt Nhn lu li
Tng t khai bo cho cc nhm TS khc
6.2.11 DM loi ti sn
-
Menu: K ton ti sn c nh / Danh mc t in / Danh mc loi ti sn
Nhn phm F4 thm mi loi ti sn
Nhn nt Nhn lu li
Cc loi khc ln lt c khi bo tng t
6.2.12 DM ngun vn
-
Menu: K ton ti sn c nh / Danh mc t in / Danh mc ngun vn
Nhn phm F4 thm mi mt ngun vn
Nhn nt Nhn lu li
Khai bo tng t vi cc ngun vn khc
18/88
6.3 Khai bo TSC u k

-
Vo menu: Phn h KT TSC / Cp nht s liu / Cp nht thng tin v TS
Nhn phm F4 thm mi TS
Phn Thng tin chnh: nhp thng tin nh trong hnh sau:
Phn thng tin ph nhp cc thng tin nh hnh sau:
19/88
Nhn nt Nhn lu li cc thng tin v TS
Tng t khai bo cho cc TS khc
6.4 Nhp s d u k
6.4.1 S d ti khon
-
Vo menu: K ton tng hp / Cp nht s liu / Vo s d u k cc ti khon
Chn cc ti khon tng ng, nhn phm F3 nhp s d ti khon
Nhn nt Nhn lu li
Ln lt vo s d cho cc ti khon khc
20/88
6.4.2 S d cng n
-
Vo menu: K ton bn hng v cng n phi thu / Cp nht s liu / Vo s d

cng n phi thu u k hoc menu: K ton mua hng v cng n phi tr / Cp
nht s liu / Vo s d cng n u k
Nhn phm F4 thm mi s d cng n
Nhn nt Nhn lu li
Tng t vo s d cng n cho cc khch hng khc
6.4.3 S tn kho u k
-
Vo menu: K ton hng tn kho / Cp nht s liu / Vo tn kho u k
Nhn phm F4 thm mi s d cho mt vt t
Nhn nt Nhn lu li
Tng t khai bo cho cc vt t khc
21/88
6.5 Hch ton cc nghip v pht sinh trong thng

6.5.1 Phiu nhp mua hng
6.5.1.1 Nghip v 1:
-
Ngy 02/01, nhp mua hng ca cty Minh Phc theo phiu nhp s PNM01, cha tr
tin ngi bn, VAT: 10%
i. Hng H1: s lng: 50 ci, n gi cha thu: 3.000.000 ng / ci, chi ph
vn chuyn: 1.000.000
ii. H GTGT s 208711, k hiu SB/01, ngy 02/01
iii. VAT ca tin vn chuyn: 5% theo s 208712, k hiu SB/02
Vo phn h KT mua hng v cng n phi tr / Cp nht s liu / Phiu nhp

mua hng
Nhn nt Mi trn thanh cng c cp nht mi mt chng t
Bn tab Hng ha, khai bo nh sau:
Bn tab chi ph nhp s tin chi ph v nhn nt PB t ng
22/88
Bn tab H thu ct m thu chn 10% i vi tin hng cn 5% vi tin chi ph nh

hnh sau:
Nhn nt Lu trn thanh cng c lu li chng t
6.5.1.2 Nghip v 2:
-
Ngy 10/01, phiu nhp mua hng s PNM02 ca Cty Trang Linh, cha tr tin cho
ngi bn, VAT: 10%
i. Hng H2: s lng 20 ci, n gi cha thu 2.500.000 ng / ci
ii. Hng H3: s lng 10 ci, n gi 5.000.000 ngc/ ci
iii. H GTGT s 108451, k hiu TL/01, ngy 10/01

mua hng
23/88
Tab Chi ph khng phi nhp g
Tab H thu khai bo cc thng tin nh sau:
24/88
Nhn nt Lu trn thanh cng c lu chng t
6.5.1.3 Nghip v 3:
-
Ngy 15/01, Nhp mua hng ca cty An Bnh theo phiu nhp mua s PNM03, cha
tr tin ngi bn, thu VAT: 10%
Hng H3: s lng 10 ci, n gi cha thu l 5.000.000 ng / ci
H GTGT s 109001, k hiu AB/01, ngy 15/01

mua hng
25/88
Tab H thu khai bo cc thng tin nh sau:
26/88
6.5.2 Phiu nhp khu

-
Ngy 06/01, nhp khu hng ca Cty ACC theo phiu nhp PNM04, cha thanh ton
tin
i. Hng H4: s lng 10 ci, n gi cha thu l 150 USD / ci
ii. Thu nhp khu: 5%, thu VAT hng nhp khu: 10%
iii. H GTGT s 156123, k hiu NK/00, ngy 06/01

khu
Bn tab Hng ha, khai bo nh hnh sau:
27/88
Tab H thu khai bo cc thng tin nh hnh sau:
28/88
6.5.3 Phiu nhp chi ph mua hng

-
Ngy 11/01, ha n vn chuyn ca cty Trang Linh s hng ca ha n s 108451,

ngy 10/01 s tin 8.000.000 ng, thu VAT 5%, s H GTGT 108452, k hiu
TL/01, ngy 10/01
Vo phn h KT mua hng v cng n phi tr / Cp nht s liu / Phiu nhp chi
ph mua hng
Trn phn thng tin chung, nhn Chn PN chng trnh lc ra cc phiu nhp mua,
chn phiu nhp mua PNM002 ngy 10/01 nh hnh:
29/88
Tab Chi ph: nhp tng tin chi ph, nhn nt PB t ng
Tab H thu: khai bo cc thng tin nh hnh sau:
30/88
6.5.4 Phiu xut tr li nh cung cp

-
Ngy 03/01, xut tr li cty Minh Phc s hng khng ng yu cu ca phiu nhp
mua PNM01, ngy 02/01, s lng: 10 ci
Vo phn h KT mua hng v cng n phi tr / Cp nht s liu / Phiu xut tr

li nh cung cp
Cp nht cc thng tin trn phiu nh trong hnh sau:
31/88
6.5.5 H mua hng dch v

-
Ngy 12/01 nhp mua dn my vi tnh ca Cty my tnh Trn Anh theo phiu nhp
mua s PNM04, cha tr tin, VAT: 10%
i. Nguyn gi: 15.000.000 ng, s k khu hao: 60, ngy bt u s dng l
15/01
ii. H GTGT s 105213, k hiu TA/01, ngy 12/01
Ch : Khi nhp mua mt TSC, ta phi thc hin 2 vic sau:

i. Ghi tng nguyn gi TSC (H mua hng dch v)
ii. Khai bo tng TSC trong phn h TSC
Vo phn h KT mua hng v cng n phi tr / Cp nht s liu / H mua hng

dch v:
i. Nhn nt Mi trn thanh cng c cp nht mi mt chng t
ii. Trn tab Hch ton, nhp cc thng tin nh hnh sau:
32/88
iii. Trn tab H thu nhp cc thng tin nh hnh sau:
33/88
iv. Nhn nt Lu trn thanh cng c lu chng t

-
Vo Phn h TSC / Cp nht s liu / Cp nht thng tin v TS

i. Nhn phm F4 thm mi TS
ii. Phn thng tin chnh: nhp cc thng tin nh hnh sau:
34/88
iii. Phn thng tin ph: nhp cc thng tin nh hnh sau
iv. Nhn nt Nhn lu cc thng tin v TS

35/88
6.5.6 Phiu thanh ton tm ng

-
Ngy 28/01, thanh ton tin tm ng i cng tc ca anh L Hong, s tin 3.150.000
cha bao gm thu, thu 5%, HGTGT s 154235, k hiu AT/08, ngy 25/01
Vo phn h KT mua hng v cng n phi tr / Cp nht s liu / Phiu thanh

ton tm ng
Trn tab Hch ton, nhp cc thng tin nh hnh sau:
Trn tab H thu, khai bo cc thng tin nh hnh sau:
36/88
6.5.7 H bn hng kim phiu xut kho

6.5.7.1 Nghip v 1:
-
Ngy 05/01, ha n bn hng s BH105101, k hiu KNN-1/N cho Cng ty TNHH

Mai Hong, thu VAT: 10%, cha thu tin
i. Hng H1: s lng 20 ci, n gi 3.500.000 ng/ci
Vo phn h KT bn hng v cng n phi thu / Cp nht s liu / H bn hng

kim phiu xut kho
Trn mn hnh H bn hng nhp cc thng tin nh hnh sau:
37/88
- Nhn nt Lu trn thanh cng c lu li chng t

6.5.7.2 Nghip v 2:
-
Ngy 08/01, xut bn hng cho Cty i Dng cha thu tin theo H s BH105102,
k hiu KNN-1/N, thu: 10%
i. Hng H4: s lng 6 ci, n gi 2.600.000 ng/ci

kim phiu xut kho
38/88
6.5.7.3 Nghip v 3:
-
Ngy 15/01, bn hng cho cty Thi Bnh Dng, cha thu tin theo H s BH105103,
k hiu KNN-1/N, VAT: 10%

kim phiu xut kho
39/88
6.5.7.4 Nghip v 4:
-
Ngy 22/01, bn hng cho Cng ty CP Mc Lan, cha thu tin theo H s BH105104,
k hiu KNN-1/N, VAT: 10%

kim phiu xut kho
40/88
6.5.8 Phiu nhp hng bn b tr li

-
Ngy 16/01, Cty Thi Bnh Dng tr li s hng khng ng yu cu ca H

BH105103 ngy 15/01, cty chp nhn v ng nhp kho
Hng H2: s lng 2 ci
Vo phn h KT bn hng v cng n phi thu / Cp nht s liu / Phiu nhp

hng bn b tr li
Trn mn hnh phiu nhp ta nhp cc thng tin nh hnh sau:
41/88
6.5.9 H dch v
-
Ngy 18/01, bin bn giao nhn TSC s 101, cty nhng bn dn my vi tnh cho
nhn vin Nguyn Vn Trng
i. Nguyn gi: 12.000.000 ng, gi tr khu hao: 600.000 ng, km theo
H GTGT s 15235, k hiu DV/12, ngy 18/01 nh sau:
ii. Gi bn cha thu: 9.000.000 ng, thu VAT: 10%
iii. Anh Trng cha tr tin.
Ch : Khi bn TSC, lm 3 vic:

i. Ghi nhn doanh thu (Dng H dch v)
ii. Ghi gim TSC (Khai bo gim TS trong phn h KT TSC)
iii. Kt chuyn gi tr cn li v gi tr khu hao ca TS (Lm trn phiu k
ton)
Ghi nhn doanh thu: Vo phn h KT bn hng v cng n phi thu / Cp nht s
liu / H dch v
42/88
i. Nhn nt Mi trn thanh cng c cp nht mi mt chng t

ii. Trn H dch v nhp thng tin nh hnh sau:
iii. Nhn nt Lu trn thanh cng c lu li chng t

-
Ghi gim TSC: Vo phn h TSC / Cp nht s liu / Khai bo gim TSC
i. Nhn phm F4 ghi gim TS: nhp cc thng tin theo hnh sau:
ii. Nhn phm Nhn lu thng tin gim TS

-
Kt chuyn gi tr cn li v gi tr khu hao ca TS: Vo phnh KT tng hp /

Cp nht s liu / Phiu k ton
43/88
i. Nhn nt Mi trn thanh cng c thm mi chng t

ii. Trn mn hnh phiu k ton, bn tab Hch ton nhp cc thng tin nh hnh
sau:
iii. Tab H thu khng nhp g

iv. Nhn nt Lu trn thanh cng c lu chng t
6.5.10 Giy bo c
-
Ngy 25/01, giy bo c ca Ngn hng ACB nhn c giy BC01 do Cng ty CP
Mc Lan chuyn tin thanh ton tin hng theo H s BH105104 s tin l
54.120.000 ng
Vo phn h KT tin mt, tin gi / Cp nht s liu / Giy bo c (thu) ca ngn

hng
Trn mn hnh ca Giy BC, nhp cc thng tin nh hnh sau:
44/88
6.5.11 Giy bo n
6.5.11.1 Nghip v 1:
-
Ngy 04/01, giy bo n s BN01 ca ngn hng ACB, thanh ton tin hng cho cty
Minh Phc sau khi tr i s tin hng nhp tr li, s tin l 133.050.000 ng
Vo phn h KT tin mt, tin gi / Cp nht s liu / Giy bo n (chi) ca ngn

hng
Trn mn hnh ca Giy BN, nhp cc thng tin nh hnh sau:
45/88
6.5.11.2 Nghip v 2:
-
Ngy 08/01, giy bo n ca Ngn hng ACB s BN02, chi tin tr cho cty ACC s
tin hng nhp mua ngy 06/01 s tin l 1.500 USD

hng
Trn mn hnh ca Giy BN, nhp cc thng tin nh hnh sau:
46/88
6.5.11.3 Nghip v 3:
-
Ngy 11/01 giy bo n ca Ngn hng ACB s BN03 chi tr tin vn chuyn cho cty
Trang Linh s tin l 8.400.000 ng

hng
Trn mn hnh ca Giy BN, bn tab Hch ton nhp cc thng tin nh hnh sau:
47/88
Bn tab H thu khng nhp g
6.5.12 Phiu thu

6.5.12.1 Nghip v 1:
-
Ngy 07/01 phiu thu s PT01 Cng ty Mai Hong thanh ton mt phn tin hng ca
ngy 05/01 s tin l 50.000.000
Vo phn h KT tin mt, tin gi / Cp nht s liu / Phiu thu tin mt
Trn mn hnh Phiu thu, nhp cc thng tin nh hnh sau:
48/88
6.5.12.2 Nghip v 2:
-
Ngy 10/01 phiu thu s PT02 Cng ty i Dng thanh ton tin hng mua ngy
08/01 s tin l 17.160.000 ng
49/88
6.5.12.3 Nghip v 3:
-
Ngy 20/01 phiu thu s PT03 Cng ty Thi Bnh Dng thanh ton ton b tin hng
sau khi tr i s tin tng ng vi s hng tr li l 81.950.000 ng
50/88
6.5.12.4 Nghip v 4:
-
Ngy 25/01, phiu thu s PT04 nhn vin L Xun Trng thanh ton tin mua dn
my vi tnh, s tin l 9.900.000
51/88
6.5.13 Phiu chi

6.5.13.1 Nghip v 1:
-
Ngy 02/01, phiu chi s PC01 chi tm ng cho anh L Hong i cng tc, s tin
3.000.000 ng
Vo phn h KT tin mt, tin gi / Cp nht s liu / Phiu chi tin mt
Trn mn hnh Phiu chi, bn tab Hch ton, nhp cc thng tin nh hnh sau:
52/88
6.5.13.2 Nghip v 2:
-
Ngy 14/01, chi tin tr cho Cng ty my tnh Trn Anh s tin l 16.500.000 ng
theo phiu chi s PC02
Trn mn hnh Phiu chi, bn tab Hch ton nhp cc thng tin nh hnh sau:
53/88
6.5.13.3 Nghip v 3:
-
Ngy 15/01, phiu chi s PC03, chi tin tr cho cty Trang Linh mt phn tin hng
nhp mua ngy 10/01, s tin 80.000.000 ng
54/88
6.5.13.4 Nghip v 4:
-
Ngy 16/01, phiu chi s PC04 thanh ton tin in thoi trong thng cho cc b phn
nh sau:
i. Bn hng: 600.000
ii. Qun l: 1.200.000
iii. H GTGT s 79564, k hiu AA/01, ngy 16/01, VAT: 5%
Bn tab Hch ton, nhp cc thng tin nh hnh sau:
55/88
Bn tab H thu nhp cc thng tin nh hnh sau:
56/88
6.5.13.5 Nghip v 5:
-
Ngy 29/01, phiu chi s PC05 thanh ton tin nc cho Cng ty Nc Sch H Ni
s tin: 2.000.000, thu VAT: 5%, s H: 79824, k hiu AT/01, ngy 29/01
57/88
Bn tab H thu, nhp cc thng tin sau:
58/88
6.5.13.6 Nghip v 6:
-
Ngy 29/01, phiu chi s PC06 thanh ton tin vt ng cho anh L Hong
59/88
6.5.13.7 Nghip v 7:
-
Ngy 31/01, phiu chi s PC07 np tin thu nhp khu v thu GTGT hng nhp
khu ca H s 156123 ngy 06/01
60/88
Tab H thu khng nhp g c
6.5.14 Phiu xut iu chuyn kho

-
Ngy 17/01, xut hng H1 gi i l 1, s lng l 10 ci
Vo phn h KT hng tn kho / Cp nht s liu / Phiu xut iu chuyn
Trn mn hnh Phiu xut, nhp cc thng tin nh hnh sau:
61/88
Nhn nt Lu lu li chng t
6.6 Cc bt ton t ng
6.6.1 Cp nht gi xut kho
Vo phn h KT hng tn kho / Cp nht s liu / Tnh gi trung bnh: chng trnh s t ng
cp nht gi xut kho ca cc vt t, hng ha
6.6.2 Tnh khu hao TSC
Vo phn h Ti sn c nh / Cp nht s liu / Tnh khu hao TSC: chn thng 1, nm
2008, nhn nt Nhn, chng trnh s t ng tnh khu hao ca cc TS trong thng 1
6.6.3 Phn b khu hao TSC
Vo phn h Ti sn c nh / Cp nht s liu / Bt ton phn b khu hao TSC: chn
thng 1, nm 2008, nhn nt Nhn, nhn phm F4 trn thanh cng c thc hin bt ton phn
b khu hao TSC
62/88
6.7 Cc bt ton kt chuyn cui k

6.7.1 Khai bo cc bt ton kt chuyn t ng
-
Vo phn h KT tng hp / Cp nht s liu / Khai bo cc bt ton kt chuyn

t ng
Ln lt khai bo cc bt ton kt chuyn trong hnh sau:
Nhn phm F4 thm mi bt ton kt chuyn
Nhn nt Nhn lu li cc khai bo
Khai bo ln lt vi cc bt ton cn li
6.7.2 Thc hin cc bt ton kt chuyn t ng

-
Vo phn h KT tng hp / Cp nht s liu / Bt ton kt chuyn t ng
Chn nm cn thc hin cc bt ton kt chuyn
Dng phm cch nh du cc bt ton cn kt chuyn
63/88
Nhn phm F4 to bt ton kt chuyn
La chn thi gian kt chuyn
6.8 Cc bt ton phn b cui k

6.8.1 Kt chuyn s thu GTGT ca hng bn b tr li
-
Vo phn h KT tng hp / Cp nht s liu / Phiu k ton
Nhn nt Mi cp nht mi chng t
6.8.2 Kt chuyn thu GTGT ca hng xut tr li cho nh cung cp

-
Nhn nt Mi trn thanh cng c cp nht mi chng t
64/88
6.8.3 Kt chuyn thu GTGT u vo c khu tr trong thng

-
Nhn nt Mi trn thanh cng c cp nht mi chng t
65/88
66/88
6.9 In cc bo co
6.9.1 Bo co ti chnh
BNG CN I S PHT SINH CC TI KHON
T ngy 01/01/2008 n ngy 31/01/2008
Ti
khon
111
1111
112
1121
1121ACB
1122
1122USD
131
1311
13111
131111
133
1331
13311
13313
138
1388
13882
Tn ti khon
Tin mt
Tin mt Vit Nam
Tin gi ngn hng
Tin VND gi ngn hng
Tin VND gi ngn hng ABC
Tin ngoi t gi ngn hng
Tin ngoi t gi ngn hng ABC
Phi thu khch hng
Phi thu ngn hn khch hng
Phi thu ngn hn khch hng: hot ng SXKD
Phi thu ngn hn khch hng: H SXKD (VND)
Thu GTGT c khu tr
Thu GTGT c khu tr ca hng ho dch v
Thu GTGT c khu tr ca hng ho dch v
Thu GTGT tr li nh cung cp, gim gi hng
mu
Phi thu khc
Phi thu khc
Phi thu di hn khc
D u k
N
C
30.000.000
30.000.000
445.000.000
370.000.000
370.000.000
75.000.000
75.000.000
30.000.000
30.000.000
30.000.000
30.000.000

Pht sinh
N
C
159.010.000
107.367.500
159.010.000
107.367.500
54.120.000
163.950.000
54.120.000
141.450.000
54.120.000
141.450.000
22.500.000
22.500.000
236.830.000
209.830.000
236.830.000
209.830.000
236.830.000
209.830.000
236.830.000
209.830.000
37.592.500
27.830.000
37.592.500
27.830.000
34.592.500
24.830.000
3.000.000
9.900.000
9.900.000
9.900.000
3.000.000
9.900.000
9.900.000
9.900.000
D cui k
N
C
81.642.500
81.642.500
335.170.000
282.670.000
282.670.000
52.500.000
52.500.000
57.000.000
57.000.000
57.000.000
57.000.000
9.762.500
9.762.500
9.762.500
Ti
khon
138822
1388221
141
156
1561
157
1571
211
2114
214
2141
21414
331
3311
33111
331111
331112
33112
331121
333
3331
33311
33312
33313
3333
33332
335
3351
411
4111
D u k
Tn ti khon
Phi thu di hn khc: H u t
Phi thu v c tc, li nhun c chia
Tm ng
Hng ha
Gi mua hng ha
Hng gi i bn
Hng gi i bn
Ti sn c nh hu hnh
Thit b, dng c qun l
Hao mn ti sn c nh
Hao mn TSC hu hnh
Hao mn dng c, thit b qun l
Phi tr cho ngi bn
Phi tr ngn hn ngi bn
Phi tr cho ngi bn: hot ng SXKD (VND)
Phi tr ngn hn ngi bn: H SXKD (VND)
Phi tr ngn hn ngi bn: H SXKD (USD)
Phi tr ngn hn ngi bn: hot ng u t
Phi tr ngn hn ngi bn: H u t (VND)
Thu v cc khon phi np Nh nc
Thu GTGT phi np
Thu GTGT u ra phi np
Thu GTGT hng nhp khu
Thu GTGT hng bn b tr li, gim gi hng bn
Thu xut, nhp khu
Thu nhp khu
Chi ph phi tr
Chi ph phi tr: phn li vay phi tr
Ngun vn kinh doanh
Vn u t ca ch s hu
47.500.000
47.500.000
12.000.000
12.000.000
400.000
400.000
400.000
55.000.000
55.000.000
55.000.000
55.000.000
2.000.000
2.000.000
479.100.000
479.100.000
Pht sinh
N
C
9.900.000
9.900.000
9.900.000
9.900.000
3.450.000
3.450.000
337.541.667
254.233.394
337.541.667
254.233.394
30.333.333
30.333.333
15.000.000
12.000.000
15.000.000
12.000.000
600.000
337.097
600.000
337.097
600.000
337.097
293.450.000
378.450.000
293.450.000
378.450.000
276.950.000
361.950.000
254.450.000
339.450.000
22.500.000
22.500.000
16.500.000
16.500.000
16.500.000
16.500.000
26.517.500
26.517.500
25.392.500
25.392.500
22.430.000
22.430.000
2.362.500
2.362.500
600.000
600.000
1.125.000
1.125.000
1.125.000
1.125.000
D cui k
N
130.808.273
130.808.273
30.333.333
30.333.333
15.000.000
15.000.000
137.097
137.097
137.097
140.000.000
140.000.000
140.000.000
140.000.000
2.000.000
2.000.000
479.100.000
479.100.000
68/88
Ti
khon
41111
421
4211
4212
511
5111
51111
531
5311
632
6321
641
6417
642
6424
6427
6428
711
7112
811
8112
911
D u k
Tn ti khon
Vn gp ca Nh nc
Li nhun cha phn phi
Li nhun cha phn phi nm trc
Li nhun cha phn phi nm nay
Doanh thu bn hng v cung cp dch v
Doanh thu bn hng ha
Doanh thu bn hng ha: Ni a
Hng bn b tr li
Hng bn b tr li: Hng ha
Gi vn hng bn
Gi vn hng bn: hng ho, thnh phm
Chi ph bn hng
Chi ph dch v mua ngoi
Chi ph qun l doanh nghip
Chi ph khu hao TSC
Chi ph dch v mua ngoi
Chi ph bng tin khc
Thu nhp khc
Thu nhp khc: thanh l, nhng bn TSC
Chi ph khc
Chi ph khc: thanh l, nhng bn TSC
Xc nh kt qu kinh doanh
Tng cng:
564.500.000
C
479.100.000
28.000.000
28.000.000
564.500.000
Pht sinh
N
D cui k
C
10.479.509
215.300.000
215.300.000
215.300.000
6.000.000
6.000.000
193.900.061
193.900.061
600.000
600.000
6.837.097
337.097
3.200.000
3.300.000
9.000.000
9.000.000
11.400.000
11.400.000
218.300.000
10.479.509
215.300.000
215.300.000
215.300.000
6.000.000
6.000.000
193.900.061
193.900.061
600.000
600.000
6.837.097
337.097
3.200.000
3.300.000
9.000.000
9.000.000
11.400.000
11.400.000
218.300.000
1.865.682.158
1.865.682.158
659.716.606
C
479.100.000
38.479.509
28.000.000
10.479.509
659.716.606
69/88
BNG CN I K TON
Ngy 31/01/2008
Ch tiu
M s
Thuyt minh
S cui nm
S u nm
A. Ti sn ngn hn
(100=110+120+130+140+150)
100
644.716.606
552.500.000
I. Tin v cc khon tng ng tin
110
416.812.500
475.000.000
416.812.500
475.000.000
130
57.000.000
30.000.000
1. Phi thu ca khch hng
131
57.000.000
30.000.000
2. Tr trc cho ngi bn
132
3. Phi thu ni b ngn hn
133
161.141.606
47.500.000
161.141.606
47.500.000
1. Tin
111
2. Cc khon tng ng tin
112
II. Cc khon u t ti chnh ngn hn
120
1. u t ngn hn
121
2. D phng gim gi u t ngn hn
129
III. Cc khon phi thu ngn hn
V.01
V.02
4. Phi thu theo tin k hoch hp ng

xy dng
134
5. Cc khon phi thu khc
135
6. D phng phi thu ngn hn kh i
139
IV. Hng tn kho
140
1. Hng tn kho
141
2. D phng gim gi hng tn kho
149
V. Ti sn ngn hn khc
V.03
V.04
150
1. Chi ph tr trc ngn hn
151
2. Thu GTGT c khu tr
152
3. Thu v cc khon khc phi thu Nh nc
154
4. Ti sn ngn hn khc
158
9.762.500
9.762.500
V.05
B. Ti sn di hn
(200=210+220+240+250+260)
200
I. Cc khon phi thu di hn
210
1. Phi thu di hn ca khch hng
211
2. Vn kinh doanh n v trc thuc
212
3. Phi thu di hn ni b
213
V.06
4. Phi thu di hn khc
218
V.07
5. D phng phi thu di hn kh i
219
II. Ti sn c nh
1. TSC hu hnh
220
221
V.08
14.862.903
11.600.000
14.862.903
11.600.000
14.862.903
11.600.000

Ch tiu
M s
Thuyt minh
S cui nm
S u nm
- Nguyn gi
222
15.000.000
12.000.000
- Gi tr hao mn ly k
223
-137.097
-400
2. TSC thu ti chnh
224
- Nguyn gi
225
- Gi tr hao mn ly k
226
3. TSC v hnh
227
- Nguyn gi
228
- Gi tr hao mn ly k
229
4. Chi ph xy dng c bn d dang
230
V.11
240
V.12
270
659.579.509
564.100.000
A. N phi tr (300=310+330)
300
142.000.000
57.000.000
I. N ngn hn
310
142.000.000
57.000.000
140.000.000
55.000.000
2.000.000
2.000.000
III. Bt ng sn u t
- Nguyn gi
241
- Gi tr hao mn lu k
242
IV. Cc khon u t ti chnh di hn
V.09
V.10
250
1. u t vo cng ty con
251
2. u t vo cng ty lin kt, lin doanh
252
3. u t di hn khc
258
V.13
4. D phng gim gi u t ti chnh di hn

(*)
259
V. Ti sn di hn khc
260
1. Chi ph tr trc di hn
261
V.14
2. Ti sn thu thu nhp hon li
262
V.21
3. Ti sn di hn khc
268
Tng cng ti sn (270=100+200)
1. Vay v n ngn hn
311
2. Phi tr ngi bn
312
3. Ngi mua tr tin trc
313
4. Thu v cc khon phi np Nh nc
314
5. Phi tr ngi lao ng
315
6. Chi ph phi tr
316
7. Phi tr ni b
317
V.15
V.16
V.17
8. Phi tr theo tin k hoch hp ng

xy dng
318
9. Cc khon phi tr, phi np ngn hn

khc
10. D phng phi tr ngn hn
319
V.18
320
71/88
Ch tiu
II. N di hn
M s
Thuyt minh
331
2. Phi tr di hn ni b
332
3. Phi tr di hn khc
333
4. Vay v n di hn
334
V.20
5. Thu thu nhp hon li phi tr
335
V.21
6. D phng tr cp mt vic lm
336
7. D phng phi tr di hn
337
B. Vn ch s hu (400=410+430)
400
I. Vn ch s hu
410
1. Vn u t ca ch s hu
411
2. Thng d vn c phn
412
3. Vn khc ca ch s hu
413
4. C phiu qu
414
5. Chnh lch nh gi li ti sn
415
6. Chnh lch t gi hi oi
416
7. Qu u t pht trin
417
8. Qu d phng ti chnh
418
9. Qu khc thuc vn ch s hu
419
10. Li nhun sau thu cha phn phi
420
11. Ngun vn u t xy dng c bn
421
517.579.509
507.100.000
517.579.509
507.100.000
479.100.000
479.100.000
38.479.509
28.000.000
659.579.509
564.100.000
V.19
V.22
430
1. Qu khen thng, phc li
431
2. Ngun kinh ph
432
3. Ngun kinh ph hnh thnh tsc
433
Tng cng ngun vn (440=300+400)
S u nm
330
1. Phi tr di hn ngi bn
II. Ngun kinh ph v qu khc
S cui nm
V.23
440
Cc ch tiu ngoi bng cn i k ton

1. Ti sn thu ngoi
V.24
2. Vt t, hng ho gi h, nhn gia cng

3. Hng ho nhn bn h, nhn k gi, k
cc
4. N kh i x l
5. Ngoi t cc loi
6. D ton chi s nghip, d n
72/88
BO CO KT QU HOT NG KINH DOANH

T ngy 01/01/2008 n 31/01/2008
Ch tiu
M s
Thuyt minh
VI.25
Nm nay
1. Doanh thu bn hng v cung cp dch v
2. Cc khon gim tr doanh thu
6.000.000
dch v (10=01- 02)
10
209.300.000
4. Gi vn hng bn
11
Nm trc
215.300.000
3. Doanh thu thun v bn hng v cung cp

VI.27
188.983.394
5. Li nhun gp v bn hng v cung cp

dch v (20=10-11)
20
20.316.606
6. Doanh thu hot ng ti chnh
21
VI.26
7. Chi ph ti chnh
22
VI.28
- Trong : Chi ph li vay
23
8. Chi ph bn hng
24
600.000
9. Chi ph qun l doanh nghip
25
6.837.097
{30=20+(21-22)-(24+25)}
30
12.879.509
11. Thu nhp khc
31
9.000.000
12. Chi ph khc
32
11.400.000
13. Li nhun khc (40=31-32)
40
(2.400.000)
(50=30+40)
50
10.479.509
15. Chi ph thu TNDN hin hnh
51
VI.30
16. Chi ph thu TNDN hon li
52
VI.30
10. Li nhun thun t hot ng kinh doanh
14. Tng li nhun k ton trc thu
16. Chi ph thu TNDN hon li phi tr
52A
16. Chi ph thu TNDN hon li phi tr
52B
17. Li nhun sau thu thu nhp doanh

nghip(60=50-51-52)
60
18. Li c bn trn c phiu
70
10.479.509
73/88
BO CO LU CHUYN TIN T
(Theo phng php trc tip)
T ngy 01/01/2008 n ngy 31/01/2008
Thuyt
Ch tiu
M s
minh
Nm nay
Nm trc
I. Lu chuyn tin t hot ng kinh doanh

1. Tin thu bn hng, cung cp dch v v
doanh thu khc
2. Tin chi tr cho ngi cung cp hng ha v

dch v
203.230.000
(247.750.000
3. Tin chi tr cho ngi lao ng
(3.450.000)
4. Tin chi tr li vay
5. Tin chi np thu thu nhp doanh nghip
6. Tin thu khc t hot ng kinh doanh
7. Tin chi khc cho hot ng sn xut kinh

doanh
Lu chuyn tin thun t hot ng kinh doanh
(3.617.500)
20
(51.587.500)
21
(16.500.000)
22
9.900.000
II. Lu chuyn tin t hot ng u t

1. Tin chi mua sm, xy dng TSC v cc
TS di hn khc
2. Tin thu t t/l, nhng bn TSC v cc TS
di hn khc
3. Tin chi cho vay, mua cc cng c n ca
n v khc
23
4.Tin thu hi cho vay, bn li cc cng c n

ca n v khc
24
5. Tin chi u t gp vn vo n v khc
25
6. Tin thu hi u t gp vn vo n v khc
26
7. Tin thu li cho vay, c tc v li nhun

c chia
27
Lu chuyn tin thun t hot ng u t
30
(6.600.000)
III. Lu chuyn tin t hot ng ti chnh

1. Tin thu t pht hnh c phiu, nhn vn
gp ca ch s hu
31
2. Tin chi tr v/gp cho cc CSH, mua li CP

ca DN p/hnh
32
3. Tin vay ngn hn, di hn nhn c
33
4. Tin chi tr n gc vay
34
74/88
Thuyt
Ch tiu
M s
minh
Nm nay
5. Tin chi tr n thu ti chnh
35
6. C tc, li nhun tr cho ch s hu
36
Lu chuyn tin thun t hot ng ti chnh
40
Lu chuyn tin thun trong k (50=20+30+40)
50
(58.187.500)
Tin v tng ng tin u k
60
475.000.000
Nm trc
nh hng ca thay i t gi hi oi quy i

ngoi t
61
Tin v tng ng tin cui k (70 =

50+60+61)
70
416.812.500
75/88
6.9.2 Bo co khc
Vi mi phn h u c h thng bo co ring, vo theo tng menu xem cc bo co tng ng:
S QU
Ti khon: 111 Tin mt
T ngy 01/01/2008 n ngy 31/01/2008
Chng t
Ngy
Din gii
S pht sinh
N
S d n u k
S d
30.000.000
02/01/2008
PC01
CHi tm ng i cng tc
3.000.000
27.000.000
07/01/2008
PT01
Thu tin bn hng ngy 05/01
50.000.000
77.000.000
10/01/2008
PT02
17.160.000
94.160.000
14/01/2008
PC02
Thanh ton tin mua my tnh
16.500.000
77.660.000
15/01/2008
PC03
TT tin hng
80.000.000
-2.340.000
16/01/2008
PC04
TT tin in
1.830.000
-4.170.000
20/01/2008
PT03
Thu tin bn hng sau khi tr i s tin hng tr li
25/01/2008
PT04
Thu tin bn my tnh
29/01/2008
PC05
Thanh ton tin nc
29/01/2008
PC06
Thanh ton tin vt ng
81.950.000
77.780.000
9.900.000
87.680.000
2.100.000
85.580.000
450.000
85.130.000
3.487.500
81.642.500
Chi np thu nhp khu v thu GTGT hng nhp khu ca HD156123 ngy
31/01/2008
PC07
06/01
Tng pht sinh n:
107.367.500
Tng pht sinh c:
159.010.000
S d n cui k:
81.642.500

S CHI TIT MT TI KHON

Ti khon: 131 Phi thu ca khch hng
T ngy 01/01/2008 n ngy 31/01/2008
Chng t
Ngy
S pht sinh
S
Khch hng
Din gii
TK /
S d n u k
30.000.000
Cng ty TNHH Mai Hong 05/01/2008
BH105101
NM002
Xut bn hng cho khch
51111
70.000.000
Xut bn hng cho khch
33311
7.000.000
NM002
1111
Cng ty TNHH Mai Hong 05/01/2008
BH105101
NM002
Cng ty TNHH Mai Hong -
07/01/2008
PT01
50.000.000
08/01/2008
BH105102
Cng ty i Dng - NM001
Xut bn hng cho khch
51111
15.600.000
08/01/2008
BH105102
Xut bn hng cho khch
33311
1.560.000
10/01/2008
PT02
1111
15/01/2008
BH105103
Cty CP Thi Bnh Dng - NM004
Xut bn hng cho khch
51111
80.500.000
15/01/2008
BH105103
Xut bn hng cho khch
33311
8.050.000
16/01/2008
Nhp li hng ca HD s BH105103 ngy 15/01
5311
6.000.000
16/01/2008
33313
600.000
81.950.000
17.160.000
Thu tin bn hng sau khi tr i s tin hng tr

20/01/2008
PT03
li
1111
22/01/2008
BH105104
Cng ty CP Mc Lan - NM003
Xut bn hng cho khch
51111
49.200.000
22/01/2008
BH105104
Xut bn hng cho khch
33311
4.920.000
25/01/2008
BC01
Thanh ton tin hng theo HD s BH105104

Tng s pht sinh:
S d n cui k
1121ACB
54.120.000
236.830.000
209.830.000
57.000.000
77/88
S TNG HP CH T CA MT TI KHON
Ti khon: 112 Tin gi ngn hng
T ngy 01/01/2008 n ngy 31/01/2008
S pht sinh
TK /
Tn ti khon
S d n u k
445.000.000
131
Phi thu khch hng
54.120.000
1311
Phi thu ngn hn khch hng
54.120.000
13111
Phi thu ngn hn khch hng: hot ng SXKD
54.120.000
131111
Phi thu ngn hn khch hng: H SXKD (VND)
54.120.000
331
Phi tr cho ngi bn
163.950.000
3311
Phi tr ngn hn ngi bn
163.950.000
33111
Phi tr cho ngi bn: hot ng SXKD (VND)
163.950.000
331111
Phi tr ngn hn ngi bn: H SXKD (VND)
141.450.000
331112
Phi tr ngn hn ngi bn: H SXKD (USD)
22.500.000
Tng pht sinh

S d n cui k
54.120.000
335.170.000

163.950.000
S CI TI KHON
Ti khon: 331 Phi tr cho ngi bn
T ngy 01/01/2008 n ngy 31/01/2008
Chng t
Ngy
Khch hng
Din gii
TK /
S pht sinh
N
S d c u k:
55.000.000.00
PNM0
02/01/2008
Cty Minh Phc - NB004
Nhp mua hng
1561
151.000.000
13311
15.050.000
PNM0
02/01/2008
H1
03/01/2008
12351
Xut tr li hng cho nh cung cp
1561
30.000.000
03/01/2008
12351
13313
3.000.000
1121ACB
133.050.000
Thanh ton tin hng sau khi tr i s tin hng tr

04/01/2008
BN01
li
PNM0
06/01/2008
Cty ACC - NB002
Nhp khu hng
08/01/2008
BN02
Cty ACC - NB002
TT tin hng cho cty ACC s hng nhp mua ngy 06/01
Cty Trang Linh - NB006
Nhp mua hng
H2
1561
1122USD
22.500.000
22.500.000
PNM0
10/01/2008
1561
100.000.000
13311
10.000.000
PNM0
10/01/2008

Chng t
Ngy
Khch hng
Din gii
S
BN03
Thanh ton tin vn chuyn
11/01/2008
Chi ph vn chuyn hng ca H 108451 ngy 10/01
11/01/2008
PNM0
Cty My Tnh Trn Anh -
4
PNM0
12/01/2008
S pht sinh
N
11/01/2008
12/01/2008
TK /
NB005
1121ACB
C
8.400.000
1561
8.000.000
13311
400.000
Nhp mua my tnh
2114
15.000.000
Nhp mua my tnh
13311
1.500.000
Cty My Tnh Trn Anh NB005

Cty My Tnh Trn Anh -
14/01/2008
PC02
NB005
1111
16.500.000
15/01/2008
PC03
TT tin hng
1111
80.000.000
1561
50.000.000
13311
5.000.000
PNM0
15/01/2008
Cty An Bnh - NB003
Nhp mua hng
15/01/2008
Cty An Bnh - NB003
H3
Tng pht sinh:
S d c cui k:
293.450.000
378.450.000
140.000.000
80/88
BO CO HNG NHP NHM THEO 2 CH TIU

T ngy 01/01/2008 n ngy 31/01/2008
M khch
Stt
hng
1
2
3
H4
H3
H1
Tn khch hng
S lng
Gi tr
NB002 - Cty ACC
10
23.625.000
Hng ha H4
10
23.625.000
NB003 - Cty An Bnh
10
50.000.000
Hng ha H3
10
50.000.000
NB004 - Cty Minh Phc
50
151.000.000
Hng ha H1
50
151.000.000
NB006 - Cty Trang Linh
30
108.000.000
H2
Hng ha H2
20
54.000.000
H3
Hng ha H3
10
54.000.000
Tng

332.625.000
S CHI TIT CNG N (LN CHO TT C CC NH CUNG CP)

Ti khon: 331 Phi tr cho ngi bn
T ngy 01/01/2008 n ngy 31/01/2008
Chng t
Ngy
Din gii
TK /
S pht sinh
Cty ACC (NB002)

D u
Tng Ps
22.500.000
22.500.000
D cui
06/01/2008
PNM04
08/01/2008
BN02
Nhp khu hng

TT tin hng cho cty ACC s hng nhp mua ngy 06/01
1561
1122USD
22.500.000
22.500.000
Cty An Bnh (NB003)

D u
15/01/2008
PNM03
Nhp mua hng
15/01/2008
PNM03
H3
Tng Ps
55.000.000
D cui
55.000.000
1561
50.000.000
13311
5.000.000
Cty Minh Phc (NB004)

D u
Tng Ps
D cui
25.000.000
166.050.000
166.050.000
25.000.000
Chng t
Ngy
Din gii
TK /
S pht sinh
02/01/2008
PNM01
Nhp mua hng
1561
151.000.000
02/01/2008
PNM01
H1
13311
15.050.000
03/01/2008
12351
1561
30.000.000
03/01/2008
12351
13313
3.000.000
04/01/2008
BN01
Thanh ton tin hng sau khi tr i s tin hng tr li
1121ACB
133.050.000
Cty My Tnh Trn Anh (NB005)

D u
Tng Ps
16.500.000
16.500.000
D cui
12/01/2008
PNM04
Nhp mua my tnh
2114
15.000.000
12/01/2008
PNM04
Nhp mua my tnh
13311
1.500.000
14/01/2008
PC02
1111
16.500.000
Cty Trang Linh (NB006)

D u
30.000.000
Tng Ps
88.400.000
D cui
10/01/2008
PNM02
Nhp mua hng
10/01/2008
PNM02
H2
11/01/2008
BN03
11/01/2008
11/01/2008
15/01/2008
PC03
Thanh ton tin vn chuyn

Chi ph vn chuyn hng ca H 108451 ngy 10/01
TT tin hng
118.400.000
60.000.000
1561
100.000.000
13311
10.000.000
1121ACB
8.400.000
1561
8.000.000
13311
400.000
1111
80.000.000
83/88
Chng t
Ngy
Din gii
S
S pht sinh
N
Tng pht sinh

D cui
TK /
C
293.450.000
378.450.000
140.000.000
84/88
BO CO BN HNG NHM THEO 2 CH TIU

T ngy 01/01/2008 n ngy 31/01/2008
Stt
M vt t
1
2
H4
H1
Tn vt t
S lng
Tin vn
Doanh thu
Thu GTGT
Tng tin
NM001.Cng ty i Dng
14.250.000
15.600.000
1.560.000
17.160.000
Hng ha H4
14.250.000
15.600.000
1.560.000
17.160.000
NM002.Cng ty TNHH Mai Hong
20
60.666.667
70.000.000
7.000.000
77.000.000
Hng ha H1
20
60.666.667
70.000.000
7.000.000
77.000.000
NM003.Cng ty CP Mc Lan
10
46.141.304
49.200.000
4.920.000
54.120.000
H3
Hng ha H3
41.391.304
44.000.000
4.400.000
48.400.000
H4
Hng ha H4
4.750.000
5.200.000
520.000
5.720.000
21
72.842.090
80.500.000
8.050.000
88.550.000
NM004.Cty CP Thi Bnh Dng

5
H1
Hng ha H1
15.166.667
17.500.000
1.750.000
19.250.000
H2
Hng ha H2
10
26.631.945
30.000.000
3.000.000
33.000.000
H3
Hng ha H3
31.043.478
33.000.000
3.300.000
36.300.000
193.900.061
215.300.000
21.530.000
236.830.000
Tng cng
85/88
S CHI TIT CNG N (LN CHO TT C CC KHCH HNG)

TK: 131 Phi thu ca khch hng
T ngy 01/01/2008 n ngy 31/01/2008
Chng t
Ngy
Din gii
TK /
S pht sinh
N
D u
30.000.000
Cng ty i Dng (NM001)

D u
Tng Ps
17.160.000
17.160.000
D cui
08/01/2008
BH105102
Xut bn hng cho khch
51111
15.600.000
08/01/2008
BH105102
Xut bn hng cho khch
33311
1.560.000
10/01/2008
PT02
1111
17.160.000
Cng ty TNHH Mai Hong (NM002)

D u
18.000.000
Tng Ps
77.000.000
D cui
45.000.000
05/01/2008
BH105101
Xut bn hng cho khch
51111
70.000.000
05/01/2008
BH105101
Xut bn hng cho khch
33311
7.000.000
07/01/2008
PT01

Cng ty CP Mc Lan (NM003)

1111
50.000.000
50.000.000
D u
Tng Ps
54.120.000
54.120.000
D cui
22/01/2008
BH105104
Xut bn hng cho khch
51111
49.200.000
22/01/2008
BH105104
Xut bn hng cho khch
33311
4.920.000
25/01/2008
BC01
Thanh ton tin hng theo HD s BH105104
1121ACB
54.120.000
Cty CP Thi Bnh Dng (NM004)

D u
12.000.000
Tng Ps
88.550.000
D cui
12.000.000
15/01/2008
BH105103
Xut bn hng cho khch
51111
80.500.000
15/01/2008
BH105103
Xut bn hng cho khch
33311
8.050.000
88.550.000
16/01/2008
5311
6.000.000
16/01/2008
33313
600.000
1111
81.950.000
20/01/2008
PT03
Thu tin bn hng sau khi tr i s tin hng tr li

Tng pht sinh
D cui
236.830.000
209.830.000
57.000.000
87/88
TNG HP NHP XUT TN

Kho: Ln tt c cc kho
T ngy 01/01/2008 n 31/01/2008
Tn u k
Stt
M vt t
Tn vt t
vt
S lng
Gi tr
Nhp trong k
S lng
Gi tr
Xut trong k
S lng
Gi tr
Tn cui k
S lng
Gi tr
H1
Hng ha H1
ci
15.500.000
60
181.333.333
45
136.166.667
20
60.666.666
H2
Hng ha H2
ci
5.000.000
22
58.916.667
10
26.631.945
14
37.284.722
H3
Hng ha H3
ci
15.000.000
20
104.000.000
14
72.434.782
46.565.218
H4
Hng ha H4
ci
12.000.000
10
23.625.000
19.000.000
16.625.000
Tng cng:
47.500.000
367.875.000
254.233.394
161.141.606
88/88

Fast - Bai Tap Mau

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Bi tp thc hnh

Fast Software Co., Ltd.

01 ca hng bn hng ha mua t cc ngun khc nhau;

Cty c kho: hng ha

Ch k ton v bo co c p dng theo quyt nh 15/2006/Q-BTC v vic ban hnh

Bo co thu: Thu TNDN, thu GTGT theo thng t 60/2007/TT-BTC c sa i;

Hnh thc s k ton: Nht k chung;

Chu k sn xut kinh doanh: Thng;

K ton hng tn kho theo phng php k khai thng xuyn;

Tn khch hng, nh cung

Nguyn Cng Tr, HN

Cty TNHH Mai Hong

Cng ty Thi Bnh Dng

Ngn Hng ACB

Fast Software Co., Ltd.

Tn khch hng, nh cung

Cng ty Minh Phc

L Phng Hiu, TPHCM

Cng ty my tnh Trn Anh

Cng ty Trang Linh

Trn Quang Khi,

Nhn vin L Hong

2.2 Danh mc hng ha vt t

2.3 Danh mc kho hng

Fast Software Co., Ltd.

2.4 Khai bo TSC u k

Ngy tnh khu hao (ngy s dng Fast)

Fast Software Co., Ltd.

3.2.2 S d cng n phi tr nh cung cp (331)

Fast Software Co., Ltd.

4. Pht sinh trong k

4.2 Nhp khu

4.3 Nhp chi ph

4.4 Phiu xut tr li NCC

4.5 H mua hng dch v

4.6 Phiu thanh ton tm ng

4.7 H bn hng kim phiu xut kho

4.8 Phiu nhp hng bn b tr li

4.12 Phiu thu

4.13 Phiu chi

H GTGT s 79564, k hiu AA/01, ngy 16/01, VAT: 5%

4.14 Phiu xut iu chuyn kho

Fast Software Co., Ltd.

Fast Software Co., Ltd.

Mun thay i cc gi tr cc tham s, n vo nt Sa li gi tr sa theo mong mun, sau n

6.2 Khai bo cc danh mc

Vo menu: H thng / Danh mc t in v tham s ty chn / Danh mc quyn

Fast Software Co., Ltd.

- Sau khi nhp cc thng tin, nhn nt Nhn lu li thng tin

Vo menu: K ton tng hp / Danh mc t in / Danh mc ti khon

Nhn phm F4 thm mi mt ti khon:

Fast Software Co., Ltd.

6.2.3 DM phn nhm khch hng

Vo menu: K ton bn hng bn hng v cng n phi thu / Danh mc t in /

Nhn phm F4 thm mi mt nhm

Cc nhm khc khai bo tng t

6.2.4 DM khch hng, nh cung cp

Vo menu: K ton bn hng v cng n phi thu / Danh mc t in / Danh mc

Nhn phm F4 thm mi tng khch hng

Fast Software Co., Ltd.

Nhn nt Nhn lu sau khi khai bo cc thng tin

Tng t khai bo cho cc khch hng khc

6.2.5 DM kho hng