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S lng vt liu
*
Cng c dng c nhp kho
n gi
Hch ton
H s gi
Gi thc t VL
CCDC tn u k
Gi thc t VL
CCDC nhp trong k
Gi hch tonVL
CCDC tn u k
Gi hch ton VL
CCDC nhp trong k
Gi hch ton VL
CCDC xut trong k
14
H s gi
Bng lu k nhp
Xut,tn kho VL
Th kho
Phiu xut
S s d
15
Biu 1
Ho n (GTGT)
Lin 2: (Giao cho khch hng)
Ngy 12/11/2001
n v bn hng :Cng ty TNHH Nam Sn
a ch: 82 Nguyn Tun
S ti khon
in thoi: 8673580
M s
01-00100840
H tn ngi mua : Anh Cng
a ch: 198B Ty Sn
n v: Cng ty may 19/5
S ti khon:
Hnh thc thanh ton:Tin mt
M s
01-001000424-1
STT
1.
2.
3.
Tn hng ho
,dch v
Vi
Khuy
Kho
n v tnh
M
Ci
Ci
S
lng
100
100
100
n
gi
63000
92000
41000
Thnh tin
6300000
9200000
4100000
19600000
1960000
21560000
K ton trng
16
Th trng n v
Biu 2
Mu s 05-VT
S 542
Tn nhn Phng
hiu,quy
thc kim
cch vt t nghim
n v
tnh
1
2
3
Vi
Khuy
Kho
M
Ci
Ci
Ton din
Ton din
Ton din
S
lng
theo
chng
t
100
100
100
Mu s 01-VT
S 521
Tn nhn hiu
quy cch phm
cp vt t
MS
n
v
tnh
S lng
Theo hp
ng
100
100
100
Vi
M
Khuy
Ci
Ci
Kho
Cng
N TK 152
: 19.600.000
N TK 1331
: 1960.000
C TK 111 : 20.560.000
17
Thc
nhp
100
100
100
n
gi
Thnh
tin
63000
92000
41000
6300000
9200000
4100000
19600000
Cng thnh tin bng ch: Mi chn triu su trm ngn ng chn.
Trng hp xut vt liu
Trn thc t vic thu mua v nhp kho vt liu l do phng kinh doanh
cn c vo k hoch sn xut ca tng thangs,qu ln k hoch cung ng
vt t.Nghip v xut kho pht sinh khi c yu cu ca b phn sn xut
(phn xng) v tng loi vt liu c quy cch ,s lng b phn k hoch vt
t s thit lp phiu xut kho thnh ba lin.
-Mt lin phng kinh doanh (k hoch vt t )gi.
-Mt lin giao cho th kho ghi vo th kho, cui thng chuyn cho
k ton lm cn c ghi s.
-Mt lin giao cho ngi nhn vt t.
V d:Ngy 15/11/2001 ,xut kho nguyn vt liu cho phn xng ph
tng sn xut .Khi b phn k hoch vt t lp phiu xut kho(biu 4)
Biu 4
N TK 621
C TK 1521
M
Qun
o
Cng
Yu
cu
30
16
29
Ci
Ci
Ci
Mu s 02-VT
S 435
n
gi
Thc
xut
30
16
29
Thnh
tin
18000 540000
18000 288000
18000 522000
1350000
Ph trch
cung tiu
Ngi nhn
TH kho
18
Ti kho: Hng ngy th kho tin hnh ghi chp phn nh tnh hnh nhp
,xut ,tn kho ca tng loi vt liu cho ch tiu s lng trn mi th kho(mi
th c chi tit mt loi vt liu)
Biu 5
Mu s 06-VT
Th kho (trch)
Thng 11 nm 2001
21
22
23
Chng t
SH
Ngy
thng
411
427
435
10/11
13/11
15/11
Trch yu
S lng
K xc
Xut Tn nhn
ca k
ton
300
450
750
75
150
16
500
550 250
Nhp
Tn kho u k
Anh Tun
Anh Sn
Anh Tun
Kim k ngy
30/11
19
STT
11
12
13
...
...
S s d
TK 1521
Nguyn vt liu chnh
Nm 2001
Kho x nghip
Tn vt liu
n v Gi tin S d ...
Thng 11
tnh
u
Nhp Xut Tn
nm
Vi
m
18000
500
550 250
Khuy
Ci 11800
470
700 300
Kho
Ci 10000
1000 800 478
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
...
Kim k cui
thng
Thc t ,k ton vt liu ,cng c dng c ti cng ty khng s dng
bng lu k nhp ,xut ,tn kho vt liu ,cng c dng c m theo di trc
tip tnh hnh lun chuyn vt liu ,cng c dng c trn th kho v cui thng
c tng hp vo s s d.
Cui qu cn c vo cc chng t nhp xut,s s d v cc chng t nht k
lin quan ,k ton tin hnh lp bng k s 3 v bng phn b s 2.
-Bng k s 3: Cn c vo phiu nhp xut,s s d ,k ton xc nh gi hch
ton v gi thc t ca Nguyn vt liu chnh,ph,nhin liu ,cng c dng c
,chi tit ph tng mua ngoi (TK 154).Trn c s tnh ra h s gi ri tin
hnh tnh ra gi thc t vt liu,cng c dng c xut dng(gi thc t cn c
vo cc s pht sinh trn cc NKCT c lin quan)
+Tnh gi thnh thc t vt liu chnh(1521) xut kho qu 4 nm 2001
tng hp c cc s liu nh sau:
Tn u k:
Gi hch ton
322479239(ng)
Gi thc t
376968030(ng)
Nhp trong k:
Gi hch ton
2645576054(ng)
Gi thc t
2518608421(ng)
376986030+2518608421
H s gi =
= 0.98
322479239+2645576054
Tng hp s vt liu xut trong k gi hch ton l :2251910298
Gi thc t vt liu trong k: = 2251910298 * 0.98
= 2260872092 (ng)
Cc trng hp khc cng tng t,trong nhng ph tng do cng ty
t sn xut gi hch ton vo cc chng t xut v chi tit cho tng i tng
s dng,gi thc t cn c vo s liu ct hch ton trn bng phnb s 2 v
h s gi trn bng k s 3 tnh tr gi xut dng
20
TK 1521
TK 1522
TK 1523
HT
TT
HT
th trng
1.S d u k
322479239
376968030
61910365
98328433
285936680
2.1 NKCT s 1
HT
TT
TK156
HT
TT
HT
TT
-111649814 -114924216
21115594
10943440
310272583
331494227
173981357
190525948
190525948
729300
177860506
1087000
2.2 NKCT s 5
2.3 NKCT s
7(TK1541)
879425058
879425058
863841853
863841853
2.4 Tk 621
78666750
78666750
216965513
216965513
258207383
TK 153
384265116
173981357
62331543
176773506
62936290
211641524
0.98
1.3
5.Xut dng
342864116
42700590
42700590
169398082
6. Tn u k
716144995
41401000
19630953
20235700
42252460
27027606
688704359
22488919
1.0
21
0.6
1.0
354245405
394190596
Bng phn b s 2
Qu 4 nm 2001
Ghi c TK
Ghi N TK
1.TK 621
TK 1521
HT
TT
n v: ng
TK
TK
1522
1523
HT
TK 153
TT
HT
TT
HT
TT
342864116
197224
197224
137350172
82410103
22345309
13407185
2. TK 627
3. TK 632
271949740
266510745
4. TK 641
218400
218400
42284966
42284966
5. TK 1543
16169
9701
9677431
5805459
6.TK 1388
Cng
TK 156
342864116
42700590
22
42700590
169389082
HT
TT
5353752584 5353752584
38808640
38808640
7577401
7577401
629200
629200
23
Gim c cng ty
Cn b qun l
Phng cng ngh
24
Quyt nh
( V gi bn ti thiu xe UAZ)
Cn c nhu cu s dng ca cng ty
Xt ngh ca cc ng ,b trong hi ng k thut
Nay Gim c cng ty Cng ty may 19/5
Quyt nh
iu 1 : Gi bn thanh l ti thiu xe UAZ l 15000000 (ng)
Gi bn ti thiu trn vi cht lng xe hin ti v giao cng ty Cng
ty may 19/5 198B Ty Sn H Ni
iu 2 : Cc ng (b) trng phng ti v ,trng phng cng ngh v
trng phng kinh doanh tng hp c trch nhim thi hnh quyt nh ny
Quyt nh ny c hiu lc thi hnh t ngy k
*
*
Cng ho - x hi ch ngha Vit Nam
c lp t do hnh phc
Bin bn u thu xe UAZ
Hm nay vo hi 10h ngy 23 thng 7 nm 2001
Chng ti gm : i din cng ty
ng V Minh Tn k ton trng
B : Trnh Th Nguyt- Trng phng kinh doanh
i din mua xe thanh l
Kt qu m thu
Cu Giy- H Ni
ng: L Vn Hnh Thnh ph Lt
Kt qu m thu nh sau:
ng L Ngc Minh tr gi: 15000000ng
ng L Vn Hnh tr gi: 16500000ng
Vy theo kt qu m thu th ng L Vn Hnh l ngi trng thu
vi gi l 16500000 ng(mi sa triu nm trm ngn ng chn)
Phng ti v
Phng KDTH
Qu 4/2001
Din gii
Ghi c TK 211
TK 214
1. t UAZ(29L-1130)
59500000
2. H thng 4 bung phun 112477881
sn
Cng
171977881
N cc TK
TK 821
n v : ng
2354019
Cng c TK 211
59500000
114831900
2354019
174331900
Mc trch khu
hao trung bnh
1 nm
519831439
5799572
Mc khu hao
Vn NS
T c
503557959 8860200
5799572
Vay
7413280
Qu 1
Qu 2
129957877 129957877
1449893
1449893
Qu 3
129957878
1449893
Qu 4
129957808
1449893
118961700
36937200
81988500
29740425
29740425
29740425
29740425
376956891
84637582 16148640
276170668
94239223
94239223
94239223
94239223
1087901397
272386619
272386619
272386620
268554929
Mc trch
khu hao
trung bnh
1 nm
1. TI SN 45156132
Tng qu 1+2
2. Ti sn tng 895075858
qu 3
Cng
940231990
T c
6988802
16624750
14202705
Mc Khu Hao
Vay
30589375
Qu 1
0
Qu 2
11289038
878451108
6988802
909040483
27
11289038
Qu 3
Qu 4
11289038
11289040
360998173
223768965
372287211
235058005
Bng phn b s 3
Qu 4/2001
ST
T
Ch tiu
1.
2.
3.
4.
5.
1. Ti sn ang dng
1.1 Nh xng
1.2 Vt kin trc
1.3 My mc thit b
1.4 Phng tin vn
ti
1.5 TS vn phng
1.6 Ca hng
2. TS ch thanh l
3. TS tng trong qu 3
6.
7.
8.
9.
Thi gian
s dng
n v tnh:ng
Ni s dng
Ton doanh nghip
Nguyn gi
S KH
14895968858 503612934
454040943
61230115
8693575965
713771605
432617118
446703112
69117822
TK 627
TK 641
TK 642
454816303
201943240
1449893
251423170
29740425
16855451
2170755
28
TK 154(3)
i
TK
Qu 1
Qu
2
Qu 3
Qu 4
171977881
171977881
503612934
N
C
4733877434
5065512487
S ci
TK 211
Qu 4/2001
S d u nm
n v : ng
N 88411944447 C
Ghi n cc TK i Qu 1
ng
Vi n cc TK ny
- TK 331
Cng s PS n
Tng s PS n
S d cui k
N
C
Qu 2
Qu3
Qu 4
174331900
15222542332 15048210432
29
32
Phng ti v
STT H v tn
1
2
3
4
5
6
7
8
9
10
V Minh Tn
Li Th Xun
inh Th Nhung
Vit Hoa
Nguyn Minh Yn
V Hng Hnh
Nguyn Th Thu H
L Bch Hng
Tng
4.6
2.74
2.81
2.86
2.5
2.02
1.78
1.75
26538
15807
16211
15461
14423
11653
10269
10096
15
25
24.5
24
21.5
24.5
23
26
398070
395175
397170
371064
310095
251591
236187
252400
2611751
n v : ng
Lng lm
Thm gi
S
S tin
cng
0.75
2.25
11855
3647
5.25
75720
124049
33
Ngh
vic,ngng Ph cp Tng s
vic
trch
nhim
Hng ch
S cng S tin
Tm ng
K 1
11
1
1.5
2
4.5
1.5
3
1
300000
200000
200000
200000
200000
200000
200000
150000
408683
22130
34044
67536
141750
38178
67284
20980
800585
63000
42000
869753
471160
467688
438600
527565
289769
303471
273380
S tin
3368002 1650000
K 2 c
Cc
khon lnh
khu tr
6%
K
S tin K
nh BHXH+
nhn
BHYT
n
57960
34044
35406
33768
31500
25452
22428
22050
511793
234116
232282
204832
296065
64317
81043
101330
265608 1725777
Lng sn
phm
Lng thi
Gian
Hng
lu tin
Ngng vic
hng
Ph cp
trch
nhim
Ch
S
cng
S tin
Tng
lng
Phm Anh Th
1036400
7.75
69300
117929
25000
Ng c Thng
679700
1.5
12000
86916
Vn Cng
701500
1.5
13400
78970
Ng H c
669200
1.5
16600
Khc Vn Thnh
934300
0.875
Ng Vn Tt
866300
Ng Ngc Cng
Khon
K 1
Khu
S tin
21000
K 2
Tr lng
S S tin
cng
Tm ng
K nhn
S tin
1269629 300000
19538
950099
11300
789916
300000
17640
472276
2.5
31300
825170
300000
19530
505640
82032
15500
783332
300000
19.530
459140
7800
1260 37
1.5
18800
1086937 400000
19530
667407
0.875
7800
116863
2.5
31300
1022263 400000
19530
602733
881900
0.875
7800
118968
1.5
17000
1024868 400000
17640
607228
382200
0.75
6700
44274
12500
391674
19530
322144
140000
771989
162700
7193789 2450000
157122
45866667
50000
9
Cng
6097500
34
K nhn
Bng phn b s 1
Qu 4/2001
Ghi c TK
STT
Ghi n TK
n v: ng
Lng
(TK 3342)
TK 334
Cc khon
khc
(TK 3341)
Cng c TK
334
TK 3382
TK 3383
TK 338
TK 3384
25157500
334484872
6186547
18026505
2403534
26616586
85639372
1712787
7693245
1025766
10431798
727583203
13152605
31973130
4263084
49393278
3272700
1623384
16850295
2497276
20970955
Cng c TK
338
TK 642
309327372
TK 627
85639372
TK 622
657630265
TK 111
3272700
TK 112
1770092
TK 338
19440330
3888066
23328396
Cng
95753597
14077726
132511105
1055869709
69730000
94887500
1150980147
35
22675323
1770092
C TK
111
N TK
111
112
3341
95607500
3342
956839461
3382
20000000
3383
6713719
3384
622
627
10
642
11
112
141
3341
3342
3382
3383
3384
3272700
1623384
16850295
2497276
PS N
1770092
95607500
19440330
3888066
980167500
20000000
135667972
142381691
28291100
28291100
69730000
657630265
13152605
31973130
4263084
85639372
1712787
7693245
1025766
25157500
309327372
6186547
18026505
2403534
PS c
94887500
1055869709 22675323
95753697
14077970
12
SDDK
31562500
419119795
28959436
30520427
12024970
13
SDCK
30842500
494821647
31634759
16107667
-2188304
36
37
Mu 04-VT
n v
a ch
Phiu xut vt t hn mc
Qu 4/2001
N
B phn s dng:
L do xut : phc v sn xut
Xut ti kho ca x nghip
STT Tn nhn hiu MS n v Hn
mc S Lng Xut
quy cch vt t
tnh
c duyt Ngy Ngy
trong qu
Ngy
Cng
n gi Thnh
tin
Cng
Ngy thng
Ngi nhn
Ph trch b
phn s dng
Ph trch
cung tiu
nm
Th kho
38
S ci
Ti khon :CPNVL trc tip - S hiu 621
Nm 2001
n v:ng
S d u nm
N
C
Qu
Qu
1
N TK621
C TK lin quan
1.TK 152
2. TK 153
3. TK 156
Cng PS n
Cng PS c
S d `
Cui k
Qu 2
Qu 3
Qu4
2283422687
82410103
5353752584
7719585374
7719585374
N
C
0
0
39
S ci
TK 622-Nm 2001
n v : ng
S d u nm
N
C
N TK 622,C cc TK
1.TK 334
2. TK 338
Cng PS n
Cng PS c
S d
N
Cui k
C
Qu 1
Quy 2
Qu 3
Qu 4
727360265
49388819
776749084
776749084
0
0
40
182941375
C TK 111 11122500
C TK 112 121063628
C TK 331
50755247
-Cc khon ghi gim chi ph sn xut chung l nhng khon nh tin
tha nh cung cp tr li,c th hin trn bng k s 12 theo nh khon:
N TK 111
62401287
N TK112
8071570
C TK 627 70472570
S liu tng hp ca CP pht sinh trn bng phn b ( s 1,2,3 )cc
bng k,NKCT lin quan c k ton tng ghp vo s ci TK 627 v bng
cn i s pht sinh cc ti khon .
Cui qu k ton kt chuyn ton b chi ph sn xut chung vo TK
1541
N TK 1541
676763176
C TK 627 676763176
41
S d u nm
N
C
N TK 627,C cc TK
1.TK 111
2. TK 112
3.TK 153
Cng PS n
Cng PS c
S d
N
Cui k
C
Qu 1
Quy 2
Qu 3
Qu 4
11122500
121063628
13407185
747236033
747236033
0
0
4 nh gi sn phm d dang:
Cng vic ny c thc hin cng vi qu trnh kim k s lng vt
t ,chi tit ph tng ,chi tit sn phm d dang cha hon thnh ti cc phn
xng khi kt thc k k ton.Thc t cng tc nh gi sn phm d dang
c thc hin nh sau:
-i vi sn phm d dang l NVL cha s dng vo sn xut nhng
qua mt s cng on ch bin n k kim k cn ti phn xng khng
nhp kho NVL th k ton cn c vo s lng trong bin bn kim k v gi
xutt kho thc t ca tng loi NVL tnh gi tr vt liu tn kho c coi l
sn phm d dang
-i vi sn phm d dang phn xng ny nhng li l bn thnh
phm phn xng khc :Nu chng c mua ngoi th tnh theo gi thc t
mua ngoi
-i vi sn phm d dang l cc chi tit ph tng cu thnh nn sn
phm do cc phn xng khc chuyn ti(trong khu lpp) ,k ton cn c
vo gi tr thc t xut kho ca cc chi tit ph tng tnh ra gi tr sn phm
d dang phn xng ny.
Sau khi tnh ton c gi tr sn phm d dang tt c cc phn xng
,k ton tng hp v lp bin bn kim k gi tr sn phm d dang .Bin bn
ny l c s tnh gi thnh sn phm hon thnh ca cng ty .
Cng ty may 19/5
Bin bn kim k hng tn kho
Qu 4 /2001
Tn sn phm d dang
A.Phn xng 1
1.Qun
n v
Ci
42
S
lng
338
n gi
5079
Thnh tin
77626568
1716702
2.o
B.Phn xng 2
1.Vi
2.Ch
C.Phn xng 3
1.M
2.Khuy
Cng
5 Tnh gi thnh sn phm .
Ci
M
Kg
Ci
Ci
229
286
135
5238
27500
120000
294
94
500
86245
1199802
122070100
7865000
16200000
195848000
147000
8107030
430780202
Gi tr sn
phm d dang +
K
Tng CP pht
sinh trong qu
Gi tr sn phm
d dang CK
= 161883660+[8877465371-(879425058+863841853)]-1425660998
= 5870421122
-Khi xc nh c tng gi thnh nhp kho ,k ton ghi nh khon:
N TK 155
5870421122
C TK 1541
5870421122
Trn c s tp hp cc CP pht sinh trong k ,k ton tng hp s liu
vo s ci TK 1541
43
Qu 1
Qy
2
N
C
Qu 3
Qu 4
161883660
7423953111
776749084
676763176
8877465371
7613688033
1425660998
Ti Cng ty may 19/5 ,tuy p dng hnh thc s k ton Nht k chng
t nhng vic tp hp chi ph sn xut khng c thc hin theo ng trnh
t trn cc s sch quy nh.Sau khi tnh ton s liu ,lp bng phn b ,bng
k v cc NKCT c lin quan ,k ton khng vo bng k s 4 v NKCT s 7
m ghi thng vo bng cn i s pht sinh cc ti khon .
Trn bng cn i s pht sinh cc TK ,k ton tng hp tin hnh vic
ghi tng pht sinh n,tng pht sinh c v s d ca cc TK sau kim tra
i chiu tnh cn i cu cc TK .T s liu trong bng cc i s pht sinh
cc TK k ton s vo cc s ci TK 621,622,627,154
44
111
112
1521
1541
155
156
621
622
627
111
11122500
112
121063628
1521
1940361347
1522
342864116
1523
197224
153
82410103
156
5353752584
13407185
214
454816303
331
1560516613
50755247
3341
69730000
3342
657630265
85639372
3382
13125605
7693245
3383
31973130
1025766
3384
4263084
621
78666750
622
627
154
Cng PS c
62401287 8071570
7423953111
216965513
7719585374
776749084
776749084
676763176
747236364
879425058
5870421122 863641853
7613688033
Tng PS n
2518608421
8877465371
D K
376968030
161883660
374645043
331494227
D CK
688704359
1425660998
62704149
394190596
45
D K D CK
47
837731841
n v qun o cng an
1882
48
Biu 8:
Tn cc chi n v
tit
S lng
n gi
1
2
3
Qun
o
M
Cng
1
1
1
96527
8858
10454
Ci
B :Vt liu ph
n
C :Lng
Bo him
D : Qun l + khu hao
Thnh
Tin
Cty sn Mua
xut
ngoi
96527
8858
10454
105385 10454
: 2500
: 800
:10622
: 1682
: 41843
Biu 9
Bng tnh gi thnh thc t n v sn phm
Qu 4 / 2001
n v :ng
Thnh phm n gi k S lng SP
hoch
hon thnh
nhp kho
1.Qun
2.o
3. M
...
...
Cng
609306
490769
412538
...
...
2475
2582
1882
...
...
Tng gi
thnh k
hoch
Tng gi
Tng gi
Gi thnh
thc t v thnh thc n v thc
k
t
t
hoch(%)
1508032350
107.9
1627166906 657441
1267165558
107.9
1367271637 529540
776396516
107.9
837731841
445129
...
...
...
...
...
...
...
...
5439916268
107.9
5870421122
49
Th Kho
S theo di nhp
- xut - tn
thnh phm
S Tng hp
nhp - xut - tn
thnh phm
S ci TK155
Bng k s 8
Tn nhn hiu MS
quy cch phm
cht vt t SP
1
2
3
Qun
o
M
Cng
Ph trch cung tiu
n v
tnh
S lng
Theo ct
Thc
nhp
01
01
01
01
01
01
03
Ci
Ci
Ci
Ngy. thng nm
Ngi giao hng Th kho
50
n gi
Thnh
tin
531100
528100
466700
1525900
Th trng
Ngy 1/1/2001
H tn ngi nhn hng: Thanh Chng M
L do xut kho tiu th
Xut ti kho thnh phm
S
T
T
1
2
3
Tn nhn hiu MS
quy cch phm
cht vt t SP
Qun
o
M
Cng
Ph trch cung tiu
n v S lng
tnh
Ci
Ci
Ci
S 1344
N
C
n gi Thnh
tin
Yu cu Thc
Xut
9
6
420200 3781800
466700 2800200
15
6582000
Ngi nhn
Th kho
Th trng
K ton tng hp tnh hnh nhp xut tn kho thnh phm,ln bng k
s 8. C s lp bng k s 8 l cc chng t ho n nhp ,xut ,v cc
chng t lin quan v c ghi theo trnh t thi gian.Cui qu k ton tng
hp s liu trn bng k s 8 ghi vo bng cn i s pht sinh cc ti
khon (m khng ghi vo NKCT s 7 v s 8 ).Trn c s k ton s vo s
ci TK 155
51
Bng k s 8
STT Chng
SH
T
Ng
1/10
1344
15/10
63
12/12
Din gii
..
Nhp t sn xut
970
487134000
..
..
..
..
..
Hng bn b tr li
44706020
3
1525900
..
..
..
..
Tng
5870421122
44706020
6227068036
6227068036
S d cui k: 62704149
Ngy 31 thng 12 nm 2001
52
Qu 1
Qy 2
Qu 3
Qu 4
5870421122
44706020
5915127142
6227068036
374645043 62704149
N
C
53
54
Ho n GTGT
Lin 3 (dng thanh ton)
Ngy 5/11/2001
n v bn: Cng ty may 19/5
a ch:
Tn ngi giao hng: C Thu.
Phng thc thanh ton: Tin mt.
STT Tn hng ho dch v n S lng n gi Thnh tin Ghi
v
ch
1
Qun
Ci
110
7855
864.045
2
o
Ci
80
7855
628.400
3
M
Ci
100
3055
305.500
4
Giy
i
30
3909
117.270
5
...
...
...
...
... ...
6
...
...
...
...
... ...
Cng tin hng
2.058.850
Thu sut GTGT 10% t thu : 205.750
Tng cng : 2.264.600
S tin vit bng ch: Hai triu hai trm sau mi t nghn su trm ng
Ngi mua hng
K ton trng
Th trng n v
(K)
(K)
(K)
55
Mu s 11/VT
a ch
phiu thu
Ngy 02/04/2001
quyn s 01
N TK 111: 2.264.600
C TK 511: 2.058.850
C TK 3331: 205.750
Ngy 02/04/2001
th qu
(K)
56
Din gii
o
o
o
o
o
o
Cng
TK
Doanh thu
Thu
u t
Sl
G
TT
131
800 19.545,45 15.636.360 1.536.636
131
800 19.545,45 15.636.360 1.536.636
131 1.600 19.545,45 31.272.720 3.127.272
111
400 19.545,45
7.818.180
781.818
111
200 19.545,45 39.090.900 3.909.090
111 6.800 19.545,45 132.909.060 13.290.906
242.363.580 24.182.358
T ho n bn hng S chi tit ta lp Bng k s10 hch ton chi tit vic
bn hng.
57
Bng k s 10.
M
s
335
336
337
Khch hng
Nguyn Vn Ton
Trn Quang B
Trn Th Nguyt
Cng
5 b khung
SL
TT
2.850 782.400
Lp
SL
2.850
3.065
Bi
TT
178.250
1.927.885
SL
800
1.600
TT
Dy phanh
SL
TT
Qu IV/2001
Tng doanh thu
t vic bn hng
15.636.360
31.272.720
1.891.433.929
Ngy 30/02/2001
K ton ghi s
(K)
K ton trng
(K)
58
T S chi tit lp S ci
S ci
TK511-Doanh thu
Nm 2001.
Ghi C TK i ng
911
Cng pht sinh n
Cng pht sinh c
S d
Thng 1
......
Thng 11
1.891.433.928
1.891.433.928
1.891.433.928
Thng 12
K ton trng
(k)
Ci
3 Ch
Kg
4
Kho
Cng
Ci
59
2400
160
8525
2400
160
8525
11.905
28.572.000
30.909
4.945.440
10.000
85.250.000
Ghi ch :
ng)
phiu thu
phiu chi
Bng k 1
NKCT s 1
S ci
C TK 331 : 222.100
Ngy 3 :
N TK 111 : 75.105.900
C TK 511 : 10.096.028
C TK 3331 : 1.009.028
C TK 131 : 62.000.000
C TK 334 : 2.000.000
- Cn c vo ni dung cc nghip v kinh t pht sinh lp chng t
ghi s ly nghip v 2 lm v d minh ho.
n v : Cng ty may 19/5
a ch :
Mu s : 01-TT
Ban hnh theo Q186TC/CKT
Ngy 14/3/1995
S 27/28
N TK 111 : 7.004.000
C TK 511 : 15.458.182
C TK 3331 : 1.545.818
Phiu thu
Ngy 2/11/2001
H tn ngi np tin : Nguyn Vn Lm
a ch :
L do np bn hng (thu dch v)
S tin (c thu) 17.004.000
Vit bng ch : Mi by triu khng trm linh bn nghn ng
Km theo 01 chng t gc
K ton trng
Ngi lp phiu
Ngi nhn
Th qu
(k)
(k)
(k)
(k)
nhn s tin : Mi by triu khng trm linh bn nghn ng
+ T nghip v 2 ngy 2/11/2001
61
Mu s : 01-TT
Ban hnh theo Q186TC/CKT
Ngy 14/3/1995
S 27/28
N TK 111 : 3.189.000
C TK 627 : 3.189.000
Phiu thu
Ngy 2/11/2001
H tn ngi np tin : Nguyn Vn Lm
a ch :
L do np : Qun l phn xng
S tin : 3.189.000
Vit bng ch : Ba triu mt trm tm chn nghn ng
Km theo 01 chng t gc
K ton trng
Ngi lp phiu
Ngi nhn
Th qu
(k)
(k)
(k)
(k)
nhn s tin : Ba triu mt trm tm chn nghn ng
- Cn c vo chng t gc khon tin tr cho ngi bn hng tha k
ton vit phiu thu.
n v : Cng ty May 19/5
a ch :
Phiu thu
Ngy 2/11/2001
H tn ngi np tin : H17
a ch :
L do np tin : tr tha
S tin : 222.100
Vit bng ch : Hai trm hai hai nghn mt trm
Km theo 02 chng t gc
K ton trng
Ngi lp phiu
Ngi nhn
(k)
(k)
(k)
62
Th qu
(k)
63
Mu s : 02-TT
Ban hnh theo Q186TC/CKT
Ngy 14/3/1995
S 16/20
N TK 112 : 140.000.000
C TK 111 : 140.000.000
Phiu Chi
Ngy 2/11/2001
H tn ngi nhn tin : H Bch Thu
a ch : Ngn hng Cng thng
L do chi : Gi vo ngn hng
S tin : 140.000.000
Vit bng ch : Mt trm bn mi triu ng chn
Km theo 01 chng t gc
Th trng n Ngi lp phiu
Ngi nhn
v
(k)
(k)
(k)
Th qu
(k)
64
Mu s : 02-TT
Ban hnh theo Q186TC/CKT
Ngy 14/3/1995
S 16/20
N TK 112 : 140.000.000
C TK 111 : 140.000.000
Phiu Chi
Ngy 2/11/2001
H tn ngi nhn tin : H Bch Thu
a ch : Ngn hng Cng thng
L do chi : Gi vo ngn hng
S tin : 140.000.000
Vit bng ch : Mt trm bn mi triu ng chn
Km theo 01 chng t gc
Th trng n Ngi lp phiu
Ngi nhn
v
(k)
(k)
(k)
Th qu
(k)
65
Mu s : 02-TT
Ban hnh theo Q186TC/CKT
Ngy 14/3/1995
S 16/20
N TK 152: 146.000
C TK 133 : 6.600
C TK 111 : 154.600
Phiu Chi
Ngy 2/11/2001
H tn ngi nhn tin : Nguyn Th Hng
a ch :
L do chi : mua nguyn vt liu
S tin : 154.600
Vit bng ch : Mt trm nm mi t nghn su trm ng
Th trng n v
(k)
Ngi lp phiu
(k)
Ngi nhn
(k)
Th qu
(k)
66
Mu s : 02-TT
Ban hnh theo Q186TC/CKT
Ngy 14/3/1995
S 16/20
N TK 331 : 3.111.000
C TK 111 :3.111.000
Phiu Chi
Ngy 2/11/2001
H tn ngi nhn tin : Trn Quang B
a ch :
L do chi : Tr n tin hng
S tin : Ba triu mt trm mi mt nghn
Km theo 01 chng t gc
Th trng n v
Ngi lp phiu
Ngi nhn
(k)
(k)
(k)
Th qu
(k)
67
Nht k chng t s 1
Ghi c TK 111 - Tin mt
Qu IV/2001
n v tnh : nghn ng
TT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
112
140.000
152
148
32
32
32
40
64
32
32
141
5.000
300
5.411,3
5.000
500
9100
4.000
2.825
32
270000000 1087000
1400
400
33.936,3
68
Cng c
TK111
431
300
627
213,4
80
252
110,2
84
80
542,1
641
180
2.000
873,364
350
680
660
49
1.050
2.515
146.314
1.896 10.208,13
11.131 94.804,602
444 9.805,129
637
5.344
204
185
38.343
300 11122500 43980900 30.685,111 7779900178
Cn c vo chng t ln bng k s 1
Bng k s 1
Ghi n TK 111 - Tin mt
Qu IV/2001
STT
141
511
3331
131
641
820.000 152.372.740
1.100.000
331
334
627
820.000
425.000 15.458.182
10.096.872
1.009.028 62.000.000
16.765.453
1.876.547 10.000.000
29.111.000 19.629.160
5.000.000 21.450.746
2.145.174 129.000.000
157.595.920 17.246.080
9.799.300
5.415.497
541.503 30.000.000
45.756.300 20.370.080
6.218.100
621.800 22.000.000
28.839.900 44.476.030
300.000 12.286.565
1.228.836 22.800.000
36.615.400
8241898
500.000 18.643.444
1.864.586 110.600.000
131.806.030
9.784.928
469.000
154.374.740
9.390.021
75.105.900
323.289
1.545.818
2.000.000
10
4.530.000
8.906.261
890.464 28.500.000
42.826.600
5.267.528
11
8.000.000
7.311.966
731.534 32.000.000
48.043.500
719.428
12
1.625.000 15.427.490
1.542.640 25.000.000
43.595.130
4.061.923
13
2.800.000
7.875.154
787.746 20.000.000
31.462.900 17.914.283
14
5.082.000
5.289.694
530.826 22.000.000
15
1.100.000
69
222.100
2.000.000
3.690.700 879.188.720
Bo co qu
Qu IV/2001
TK 111
TK i
ng
511
3.331
131
641
152
112
331
334
627
641
642
S tin
Thu
820.000
82.000
152.372.740
1.100.000
Chi
148.000
140.000.000
3.111.000
145.000
213.400
180.000
2.510.069
154.374.740 146.314.000
1.329.281
9.390.021
70
1.100.000
1.100.000
+ Cui thng ly s liu t bng k s 1 ghi vo s ci.
S ci
TK 111 - Tin mt Qu IV/2001
S d u thng n TK 111 : 1.329.281
STT
Ghi c TK
Thng ......
Thng 11
Thng 12
1
1
TK 131
666.272.740
2
TK 511
151.974.379
3
TK 333
15.398.501
4
TK 141
38.061.300
5
TK 331
222.100
6
TK 334
2.000.000
7
TK 338
469.000
8
TK 627
3.690.700
9
TK 641
1.100.000
10 Cng pht sinh n
879.188.720
11 Cng pht sinh c
867.533.418
12 D cui thng
12.984.583
2. K ton TGNH ti Cng ty May 19/5
+ TK s dng 112 "tin gi ngn hng"
S sch s dng :
+ Giy bo c
+ Bng k sao ca Ngn hng km theo chng t gc
+ Giy bo n
+ Trnh t hch ton :
t k tp
hp chi ph
Ghi ch :
bo co
Bng k
bo n
NKCT
S ci
TK 112
C TK 131 : 83.704.282
Ngy 3 :
N TK 311 : 53.945.240
C TK 112 : 53.975.240
Ngy 4 :
N TK 112 : 140.000.000
C TK 111 : 140.000.000
+ Cn c vo chng t k ton lp phiu np tin ngy 2/4/2001
Giy np tin
Lin 1
Chng t : thu tin
TK s 005
Ngi np : Nguyn Th Hoa
a ch : Cng ty xe p thng nht
Ngi nhn : Ngn hng ngoi thng
Np vo TK : 112.04
S tin : 83.704.282
Vit bng ch : Tm mi ba triu by trm linh bn nghn hai trm tm
mi ng.
Ngi np tin
Th qu
Gim c
(K)
(k)
(k)
+ Cn c vo chng t ngy 3/4/2001 k ton lp phiu nhn
Giy nhn tin
Ngi nhn : Trn Th Bch Ngc
a ch : Cng ty may 19/5
Ngi nhn : Ngn hng ngoi thng
Nhn t : TK 112.01
S tin : 53.975.240
Vit bng ch : Nm mi ba triu chn trm by nm nghn hai trm bn
mi ng.
Ngi np tin
(K)
Th qu
(k)
Gim c
(k)
72
S tin gi
TK112-04 : Cng ty may 19/5
Qu IV/2001
n v ng
Chng t
S
Ngy
Din gii
D u thng
Khch hng tr nhp NH
Rt GT tr n vay NH
Gi TM vo NH
Gi TGNH 112-01
Gi vo NH t hot ng TC
Rt tr CNV
Gi vo NH
TK
i
ng
1
131
311
111
11204
711
111
11204
Gi vo
S tin
Rt ra
Cn li
83.704.282
53.975.240
140.000.000
290.000.000
60.371
290.055.120
430.000.000
Cng
344.030.360
604.607.697
S tin gi
TK 112 - 02 Ngn hng u t v pht trin
Qu IV/2001
Chng t
S Ngy
01
TK
i
ng
Din gii
D u thng
Gi vo NH t hot ng
TC
Gi vo NH t hot ng
TC
Cng
Gi vo
S tin
Rt ra
Cn li
711
5.733
3.071.019
3.076.752
711
6.359
3.083.111
12.092
9.224.882
Rt ra
S tin
Cn li
53.975.240
261.974.208
345.678.490
291.703.250
Din gii
D u thng
Gi vo NH ngi mua tr
Rt GT tr n vay NH
Gi vo NH t bn hng
Rt tin tr thu u ra
Tr cho CPQL DN
Rt tr n vay ngn hn
Thu t ngi mua hng
Thu t bn hng
Rt tr n vay ngn hn
Rt tin gi vo NH-NT
TK
i
ng
131
311
511
333
333
642
311
131
311
111
73
Gi vo
83.704.282
8.781.817
878.138
151.567
1.515.672
68.558.600
419.367.452
184.228.000
7.600.000
290.000.000
167.690.411
99.131.811
518.499.263
702.272.263
695.127.263
10
11
12
Tr n vay ngn hn
Tr thu VAT u vo
Tr thu VAT u ra
Tr CP qun l DN
Ngi mua tr
Gi t bn hng
Gi t ngi mua tr
Gi t hot ng ti chnh
Tr vay ngn hn
Rt tin gi vo NHCT
Tr n vay ngn hn
Tr cho ngi mua
Cng
311
133
333
642
131
511
333
131
711
311
111
311
331
234.000.000
298.818
29.835.306
6.452.239
20.000.000
30.175.988
3.016.412
850.000.000
519488
473.098.000
25.842.239
1.676.585.861
430.000.000
993.920.000
1.978.631.879
74.540.900
94.540.900
124.716.888
127.733.300
147.733.300
1.027.733.300
96.351.213
534.005.951
559.848.190
459.928.190
459.928.190
Din gii
Gi tin t hot ng
TC
Gi tin t hot ng
ti chnh
Cng
Cng n
TK112-02
S d cui
ngy
3.076.752
6.359
3.083.111
12.092
9.224.882
Nht k chng t s 2
Ghi c TK 112 - 04 - TGNH Ngoi thng
Qu IV/2001
1
2
Chng t
S
Ngy
03
05
Din gii
333
151.567
+T bng k 2 nn s ci TK 112
S ci TK 112
Ngy 30/4/2001
STT
1
2
Ghi c TK
T1
I- S u thng
276.968.555
II- S pht sinh
trong thng
T2
915.729.880
74
...........
T12
C TK 3331 : 22.588.456
Cng ty ghi s theo trnh t :
Ho n
bn hng
s chi tit
Bng k 11
NKCT s 8
S ci
TK13I
Ghi ch:
Ghi hng ngy
Ghi cui thng
S chi tit
TK 131 Phi thu ca khch hng
Khch hng : Cng ty Mai Hng
Qu IV/2001
Chng t
S
Ngy
30/2
S tin thu
Din gii
S tin
Cng ty ly tin 97.372.740
mt gi NH
Tin gi NH
211690000
Cng s thu
309.062.740
STT
1
2
Nht k chng t s 8
Ghi c TK131- Phi thu khch hng
Qu IV/2001
S liu TK ghi n Ghi c TK
131
Cng
Ghi n TK
111
Tin mt
97.372.740
97.372.740
112
Tin gi NH
211.690.000
211.690.000
Cng
309.062.740
309.062.740
76
K ton trng
(K)
Bng k s 11
Thanh ton cc khon phi thu ca khch hng
Qu IV/2001
TT
Nguyn Th Ho
36405600
511
Cng n
3325050 33250500
111
112
S d cui thng
Cng c 131
36575550
72981150
78183090
37663400
32252300 33506400
366316300
Cty Chu
403979700
140300000
.......
.......
.......
Cty Sn Thu
3090615599
Cng
2437421402 686417120
22588456 225884564
77
S Ci
TK 131 : Phi thu khch hng
Qu IV/2001
S d u nm : 175.004.282
Ghi c cc TK
T1
i ng n TK
131
TK 3331
TK 511
Cng pht sinh
n
Cng pht sinh
c
S d cui thng 175.004.282
T2
......
VT : ng
T12
169.080.186
1700.501.744
1.869.581.930
2.511.104.713
1.109.481.499
S chi tit
NKCT s 5
S ci TK331
Ghi ch:
Ghi hng ngy
Ghi cui thng
S chi tit
TK 331: Phi tr ngi bn.
Qu IV/2001
Tn n v:
STT
79
Cng n
Tk 331
Sdc
thng
1.236.019
1.236.019 50.000
SDT
N
2
3
4
5
6
7
8
9
V
Phanh
V yn
S in
lc
Thp
22,2
Thp
22,5
Thp
13,8
Thp
19,1
Sn
Xng
Tng
153
627
111
Cng c
111
112
S d thng
Cng n
5.000.000
500.000
470.000
1.160.905
50.114
1.211.019
23.280.000
720.000
24.000.000
24.000.000
3.800.000
380.000
4.180.000
82.000.000
3.000.000
4.000.000
3.113.000
C
900.000
500.000
470.000
25.000
1.476.277.920
80
1.236.019
200.000
200.000
3.200.000
480.000
70.000
480.000
70.000
4.480.000
70.000
106.532.270
40.499.574
727.859.851
3.387.465.960
70.000
1.230.019
S ci
TK331- Phi tr ngi bn
Qu IV/2001
Ghi c TK i ng
N Tk331
TK1111
TK112
Cng pht sinh n
T1
T2
S d u thng
C TK331: 3.050.003.113
T3
1.494.594.602
1500.000.000
D cui thng
1.690.197.575
N :
C:
4.Thanh ton cc hkon tm ng.
81
Mu 01 - TT
a ch.
Th qu
(k)
S chi tit
Ti khon 141 tm ng.
Ngy 23/4/2001
n v: ng
ST
T
Chng t
Ngy
Din gii
TK
i
ng
S d u thng
S pht sinh thu hi
tm ng
S d cui thng
S pht sinh
N
C
S d
N
9.800.000
111
1.800.000
8.000.000
82
Mu 03- TT
a ch:
S 0111
Giy Ngh tm ng
Ngy 10/4/2001
K ton trng
(k)
Ngi ngh tm ng
(k)
Ngi Lp phiu
(k)
Ngi nhn tin
(k)
83
S chi tit:
TK141 Tm ng
Tn CN: Dng Vn Ph.
Ngy 10/4/2001
STT
S
Chng t
Din gii
Ngy
1/4/2001
S d u thng
10/4/2001 S pht sinh tm ng ca anh Ph
Anh Ph thanh ton
S d cui thng
84
TK i
ng
111
111
S pht sinh
N
C
S d
N
C
500.000
2.300.000
2.300.000
500.000
Nht k chng t s 10
Ghi c TK 141 Tm ng
STT
Chng t
S ngy
Din gii
Anh Tun
ng mua NVL
Anh Tun
Ho ng
ng nm
Anh Nam
B mi
Anh c
B Hng
Hu Tm ng
Vn
Thanh
D ng TCHC
T khi
Huy
Cng
S d u k
N
C
150.000
4.000.000
1.000.000
1.600.000
500.000
5.425.000
300.000
500.000
500.000
1.500.000
15.475.000
600
600
Ghi N TK 141 C
111
Tng
Ghi C TK 141 N
111
Tng
14.000.000
14.000.000
14.000.000
14.000.000
2.300.000
2.300.000
2.300.000
6.450.000
2.300.000
6.450.000
1.025.000
1.025.000
300.000
300.000
300.000
300.000
5.411.000
1.100.000
9.800.000
5.411.000
1.100.000
9.800.000
500.000
5.411.000
1.100.000
8.000.000
33.936.000
500.000
5.411.000
1.100.000
8.000.000
33.936.000
33.936.000
85
33.936.000
SDCK
N
C
150.000
0
4.000.000
1.000.000
1.600.000
500.000
0
300.000
0
500.000
0
1.500.000
1.800.000
60
11.350.000
S ci
TK 141 Tm ng.
Qu IV/2001
Ghi c TK i ng T1
Ghi n TK 334
T2
TK 111
33.936.300
33.936.300
33.936.300
D cui thng
N:
T12
387.882.766
15.475.000
11.150.000
C:
600
600
S chi tit
s 6
NKCT s
10
S ci TK
333
87
S chi tit s 6
Tk 333 Thu v cc khon np ngn sch
Qu IV/2001
STT
Chng t
S
Ngy
SDT
111
Cng N
411
SDCT
511
Cng c
Qu IV/2001
Thu DT
89.835.305
Tnh thu
188.373.282
188.373.282
178.884.548 178.884.548
Np thu
Thu li tc
232.772.584
Tnh thu
Cng
1.580.200
322.607.889 178.884.548 178.884.548
88
1.580.200
1.580.200
188.373.282
189.953.482
T2
TK 111
178.884.548
178.884.548
178.884.548
T12
D cui thng
N:
C:
333.676.823
322.607.889
NKCT s
4
S ci TK
311
Phiu Chi
Ngy 28/4/2001
H tn ngi nhn tin : Trn Th Lan
a ch :
L do chi : tr tin vay NHNH
S tin : 10.000.000
Vit bng ch : Mi triu ng chn
Km theo 01 chng t gc
nhn s tin: Mi triu ng chn
Gim c
(k)
K ton trng
(k)
Th trng
(k)
90
Ngi nhn
(k)
S chi tit s 1:
TK311 Vay ngn hn
Qu IV/2001
STT
Chng t
S
Ngy
Din gii
TK i
ng
S d u thng
S pht sinh trong
thng
Chi tin mt tr NH
Cng pht sinh
n
hn
thanh
ton
S pht sinh
N
C
2.170.171.800
111
111
67.000.000
674.900.000
S d cui thng
1.428.271.800
Nht k chng t s 4
Ghi c TK 311 Vay ngn hn
Qu IV/2001
ST Chng t
T
S Ng
y
Din gii
Ghi c Tk
311 ghi n
111 Cng
c
S
T
T
Chng t
Ghi n TK 331ghi c TK
112
Ngy
Tr vay
NH=TM
Tr=
TGNH
Cng
111
67.000.000
674.900.000
674.900.000
S ci
TK311- vay ngn hn
Qu IV/2001
S d u thng
N
C
2.082.112.800
91
67.000.000
Cng n
67.000.000
674.900.000
741.900.000
Ghi c TK i ng
N Tk311
TK111
TK112
Cng pht sinh n
T1
T2
67000.000
674.900.000
741.900.000
2.170.171.800
1.428.271.800
Tng t ti khon 341 : Vay di hn cng ging TK 311
S ci
TK341 Vay di hn
Thng 04/2001
D u k
N
8.297.051.671
Ghi c TK n TK214 T1
Cng pht sinh n
Cng pht sinh c
D cui thng
N:
C:
7.432.927.502
T2
290.055.120
0
T12
7.142.872.442
T12
Din gii
S Ngy
14/2
23/2
26/2
30/2
Ghi c TK
i ng n
TK711
TK 911
Cng FSn
Cng FSc
Gi vo NH
K/CXKQ
Cng
T1
V:ng
Ghi c TK 711 ghi n Ghi n 711 ghi c TK
TK
112
Cng c 911
Cng c
711
711
60.371
60.371
5.733
5.733
597.847
597.847
663.951
663.951
663.951
663.951 663.951
663.951
S ci
TK 711- Thu nhp hot ng TC
Qu IV/2001
T2
663.951
663.951
663.951
93
T12
Din gii
S Ngy
10/4
12/4
13/4
30/4
Cng c
811
1.245.000
1.245.000
1.245.000
1.245.000
1.245.000
S ci
TK 811- Chi ph hot ng TC
Qu IV/2001
T2
T12
K/CXKQ
T1
Chi bng TK
Cng
Ghi c TK
i ng n
TK811
TK 111
Cng FSn
Cng FSc
1.245.000
1.245.000
1.245.000
94
S chi tit s 3
TK 721: thu nhp bt thng
Qu IV/2001
ST Chng t Din gii
T
S Ngy
Ghi c TK
i ng n
TK811
TK 111
Cng FSn
Cng FSc
T1
S ci
TK 811- Chi ph hot ng TC
Qu IV/2001
T2
12.000.000
12.000.000
12.000.000
95
T12
S chi tit s 3
TK 821: chi ph bt thng
Qu IV/2001
ST Chng t
T
S Ngy
15/4
30/4
Ghi c TK
i ng n
TK821
TK 111
Cng FSn
Cng FSc
Din gii
Khon thu ca
khch hng
K/C
Cng
T1
S ci
TK 821- Chi ph hot ng TC
Qu IV/2001
T2
T12
12.000.000
12.000.000
12.000.000
Giy bo
n, c bin
bn giao
nhn
S chi tit
theo di
vn SXKD
NKCT s
10 TK 411
96
S ci TK
411
Chng t
S
Din
Gii
Ngy
1/4
30/2
SDT
N
Tk411
S p/S
TK 411
4.370.917.117
Cng
4.370.917.117
Ghi n TK
Ghi c TK 411 SDCT
411 Ghi c TK Ghi n TK
111 Cng 112 Cng N C
N
c
4.370.917.117
4.370.917.117
97
SDT
N
S d
S pht sinh
S d
Cng
C
4.370.917.117
SDCT
N
C
4.370.917.117
4.370.917.117
4.370.917.117
98
Ghi c TK i
ng n TK411
TK 111
Cng FSn
Cng FSc
S d cui thng
N:
C
2.K ton cc qu.
S ci
TK411 Ngun vn kinh doanh
thng 04/2001
S d c: 4.370.917.117
T1
T2
T12
4.370.917.117
4.370.917.117
99
Qu
IV/2001ST
T
Chng t
S
Din Gii
Ngy
1/4
Tk414
30/2
S p/S
Cng
S chi tit s 6
TK 414: qu u t pht trin
SDT
Ghi n TK
414Ghi c TK
C
111
Cng
N
48.459.099
Ghi c TK
414Ghi n TK
112
Cng
c
SDCT
N
48.459.099
48.459.099
48.459.099
ngy thng nm
K ton tng hp
(k)
100
K ton trng
(k)
Ghi c TK i
ng n TK414
TK 111
Cng FSn
Cng FSc
S d cui thng
N:
C
S ci
TK414 Qu u t pht trin
thng 04/2001
T1
T2
48.459.099
T12
48.459.099
Ghi c TK i
ng n TK415
TK 111
Cng FSn
Cng FSc
S d cui thng
N:
C
T1
S ci
TK415 Qu D tr TC
thng 04/2001
T2
43.599.600
T12
43.599.600
101
Ghi c TK i
ng n TK431
TK 111
Cng FSn
Cng FSc
S d cui thng
N:
C
S ci
TK431 Qu khen thng phc li
thng 04/2001
T1
T2
20.291.370
20.291.370
102
T12
S ghi s
Cc chng
t bt ton
KC
S chi tit
TK 911
S ci TK
911
NKCT s 8
S chi tit s 3
TK 711: thu nhp hot ng ti chnh
Qu IV/2001
V:ng
STT Chng t
S
Ngy
1/4
Din Gii
TK
XDKQh SXKD
KC Doanh thu
KC thu nhp TC
KC chi phTC
KC thu nhp BT
KC chi ph BT
KC gi vn
KC chi ph BH
KC CPQLDN
KC li
Cng
S pht sinh
N
511
711
811
721
821
632
641
642
641
1.245.000
12.000.000
1.750.000.000
36.983.078
87.331.951
26.537.850
C
189.143.928
663.951
12.000.000
1.901.097.879 1.901.097.879
103
S ci
TK 911- XKQKD Qu IV nm 2001
T1
Ghi c TK ., n TK
911
TK632
TK641
TK642
TK721
TK821
Cng pht sinh n
Cng PS c
T2
T12
1.750.000.000
26.983.078
87.331.951
12.000.000
12.000.000
1.904.097.879
1.904.097.879
D cui thng n
D cui thng c
Phng php tnh li
Ti khon cng ty s dng 421 Li cha phn phi
trnh t ghi s theo s :
Cc chng
t gc b
sung
S chi tit
TK 421
NKCT s
10 TK421
S ci TK
421
Chng t
S
Ngy
1/2
Din
Gii
SDT
N
TK421
S PS
S TN
NS
K/c li
D
Cng
C
494.641.744
Ghi n TK 414Ghi c
TK
111
Cng N
1580200
494.641.744
1580200
104
Ghi c TK 414Ghi n
TK
112
Cng c
SDCT
N
1580200
1580200
4938129
4938129
497999673
4938129
4938129
497999673
S ci
TK421 Li cha phn phi
Qu IV/2001
Ghi c TK
i ng, N
421
T1
T2
333
1.580.200
Cng P/S n
1.580.200
Cng P/S c
4.938.129
T12
D cui
thng
D n
D c
494.641.744
497.999.673
XII. bo co k ton
Bng cn i pht sinh
Qu IV/2001
TK
111
112
131
141
142
152
153
154
155
156
133
211
241
214
333
311
331
338
334
S d u k
N
C
1329281
288297855
1751004282
15474400
317159925
2499821966
33305265
1695602973
2185268545
138000
S P/S trong k
N
C
879188720
865769468
2748348324
4630691712
1869581930
38061300
33936300
865231031
13778925
1494594602
1463428300
14.500.000
89049242
900824452
13936888
1500000000
1750000000
S d cui k
N
C
14748533
916729880
1109481499
11349400
317159925
246228545
33147302
1690197575
1898696845
146380000
89049242
24189929330
81950864
24189929330
81950864
14721827943
322607889
2170171800
3050003113
37161195
313245066
178884545
741900000
727859851
8676629
183620900
105
274796213
189953482
1065322740
32912432
258258600
149996624156
333676823
1428271800
3387465966
341
411
414
431
415
421
415
511
621
622
627
641
642
632
721
811
821
711
911
Cng
7432927562
4370917117
48459099
20591370
21799830
494641744
43599660
290055120
300000
1580200
43599660
1891434928
763058250
138360610
605783846
26983078
87331951
1750000000
12000000
1245000
12000000
663951
1877560029
33.047.953.386 33.047.953.386 18.774.743.394
106
1891434928
763058250
138360610
605783846
26983078
87331951
1750000000
12000000
1245000
12000000
663951
1877560029
18.774.743.394
32.741.257.698 32.741.257.698
Ti sn
A TSL v u t
ngn hn
i Tin
1 Tin mt ti qu
2 Tin qi ngn hng
3 Tin ang chuyn
II Cc khon u t
ti chnh ngn hn
III Cc khon phi
thu
1 Phi thu ca khch
hng
IV Hng tn kho
1 Nguyn vt liu
tn kho
2 Cng c dng c
trong kho
3 Chi ph sxkd d
dang
4 Thnh phm tn
kho
V TSL khc
1 Tm ng
2 Chi ph tr trc
VI Chi s nghip
1 Chi s nghip nm
trc
B TSC v u t
di hn
i TSC
1 Ti sn c nh
hu hnh
- Nguyn gi
- Ga tr hao mn
II Cc khon u t
ti chnh
Bng cn i k ton
Qu IV nm 2001
M s
D u thng
100
8.776.073.192
D cui thng
8.469.377.504
110
111
278.297.386
1.329.281
930.478.413
14.748.533.
112
113
120
276.968.555
915.729.880
130
1.751.004.282
1.109.481.499
131
1.751.004.282
1.109.481.499
140
142
6.413.998.749
2.499.821.966
6.081.270.267
2.464.228.545
143
33.305.265
33.147.302
144
1.695.602.973
1.690.197.575
145
2.185.268.945
1.898.696.845
150
151
152
160
161
332.634.325
154.744.000
317.159.925
138.000
138.000
328.59.325
11.349.400
317.159.925
14.638.000
14.638.000
200
9.550.052.251
9.275.256.038
210
9.468.401.387
9.493.305.176
211
212
24.189.929.330
14.721.827.943
24.189.929.330
14.996.624.156
220
107
230
81.950.864
81.950.864
18.326.125.443
17.744.633.542
240
Ngun vn
A. N phi tr
I.N ngn hn
1. vay ngn hn
2. N di hn n hn tr
3. phi tr ngi bn
4. Thu v cc khu thu np
nh nc
5. phi tr CNV
6. phi tr phi np khc
II. N di hn
1. Vay di hn
2. N di hn khc
III. N khc
B. Ngun vn ca ch s hu
I. Ngun vn qu
1. ngun vn kinh doanh
2. chnh lch nh gi li ti
sn
3. qu u t pht trin
4. Qu d phng ti chnh
5. li cha phn phi
6. qu khen thng phc li
IV. ngun kinh ph
1. ngun kinh ph s nghip
M s
300
310
311
312
313
115
D u thng
12.741.566.795
5.893.189.063 5.589.694.353
2.170.171.800 1.428.271.800
3.050.003.113 3.387.456.966
3.226.078.819 333.676.823
316
388
320
321
322
330
400
410
411
412
313.245.066
37.161.195
7.432927.562
414
415
417
418
420
421
48.459.099
43.599.660
494.641.744
20.591.370
D cui thng
387.882.766
61.396.998
7.142.872.442
7.432.927.562 7.142.872.442
5.000.008.818 5.003.066.747
500.008.818
5.003.066.747
4.370.917.417 4.370.917.117
48.459.099
43.599.660
497.999.673
20.591.370
18.326.125.44 17.74.463.354
3
108
Phn I : Li- l
109
M s
Thng 2
01
02
03
04
05
06
07
10
11
20
21
22
30
31
32
40
40
41
41
50
60
70
2.079.807.210
188.373.282
189.433.928
1.750.060.000
141.433.928
26.983.078
87.331.951
27.118.899
663.951
1.245.000
(581.049)
12.000.000
12.000.000
0
26.537.850
1.580.200
42.957.650
M s
I. Thu
10
1. Thu VAT phi
np
2. Thu tiu th c 13
bit
3. Thu XNK
14
4. Thu thu nhp DN 15
5. Thu tin vn
16
6. Thu ti nguyn
17
7. Thu nh t
18
8. Thu t
19
9. Cc loi thu khc
II. Cc khon phi
np
Tng cng
232772584
158200
2433524784
322607889
178884548 333676823
1. Bo co lu chuyn tin t :
L mt bo co ti chnh phn nh cc khon thu v chi tin trong k
ca Cng ty theo tng hot ng kinh doanh, hot ng u t v hot ng
ti chnh. Mc ch ca lu chuyn tin t l nhm trnh by cho ngi s
dng bit c tin t sinh ra bng cch no v Cng ty s dng chng t th
no trong k bo co. Ngi s dng bo co lu chuyn tin tin hnh phn
tch nh gi v d on cc mt chnh sau :
- D on lng tin mang li t cc hot ng trong tng lai ca
doanh nghip thng qua xem xt thu v chi tiu trong qu trnh.
- nh gi kh nng thanh ton
- Ch ra mi lin h gia li nhn dng v lun chuyn tin t
- Xc nh nhng nhu cu ti chnh cn thit trong tng lai ca Cng
ty nh nhu cu ni dung, kt cu : Bo co gm 3 phn :
Phn I : Lu chuyn tin t hot ng sn xut kinh doanh phn nh
ton b dng tin thu vo v chi ra lin quan trc tip n hot ng kinh
doanh ca doanh nghip tin bn hng, tin thu t cc khon thng mi,
cc chi ph bng tin, chi ph bng tin khc.
Phn II : Lu chuyn t hot ng u t
Phn nh ton b dng tin thu vo v chi ra lin quan trc tip n
hot ng u t ca doanh nghip bao gm :
+ u t c s vt cht cho doanh nghip mnh
+ u t vo cc n v khc di hnh thc gp vn lin doanh u t
chng khon cho vay.
110
111
M s
2
01
02
03
04
05
06
07
08
20
30
40
50
60
70
K ny K trc
3
4
* Bn thuyt minh bo co
Bn thuyt minh bo co v ti liu s dng gii thch mt cch
khi qut nhng ch tiu v tnh hnh v kt qu sn xut kinh doanh trong
k gip cho vic ch o sn xut kinh nghim ca lnh o Cng ty v cc
c quan c lin quan trong vic kim tra gim st vic chp hnh cc ch
ti chnh k ton. Trong bo gii thch phi th hin r cc ni dung sau:
I. c im hot ng ca Cng ty : Hnh thc s hu s ci, lnh vc
hot ng.
II. Ch k ton p dng ti Cng ty : Nh nin k ton, hnh
thc s dng ghi chp, phng php tnh khu hao.
III. Ch tiu mt s bo co ti chnh : Trnh by mt s ch yu nh
chi ph sn xut kinh doanh, tnh hnh tng gim TSC.
IV. Gii trnh v thuyt minh mt s tnh hnh v kt qu hot ng
sn xut kinh doanh : Dng li vn phn nh tnh hnh sn xut kinh
doanh.
V. Mt s ch tiu nh gi khi qut tnh hnh hot ng ca Cng ty
tnh ton v ghi r mt s ch tiu c bn phn nh tnh hnh hot ng sn
xut kinh doanh ca Cng ty nh ch tiu t sut u t TSC/Tng ti sn,
t sut vn lu ng trn tng s, t sut li tc, kh nng thanh ton.
VI. Phng hng sn xut trong k : Phn ny ghi r phng hng
kinh doanh ca Cng ty trong k hot ng tip theo.
VII. Cc kin ngh : Phn ny ghi r cc kin ngh ca Cng ty.
Thuyt minh bo co ti chnh
Qu IV/2001
1. c im hot ng ca doanh nghip
1.1. Hnh thc s hu vn : vn Nh nc
1.2. Hnh thc hot ng :
1.3. Lnh vc kinh doanh : sn xut kinh doanh trang phc.
1.4. Tng s cng nhn vin : 318
Trong : Nhn vin qun l : 48
1.5. Nhng nh hng quan trng n tnh hnh kinh doanh trong nm
bo co
2. Ch k ton p dng ti doanh nghip : Theo Q s 1141
(1/1/1996)
2.1. Nin k ton bt u t 1/1/2001 kt thc 31/12/2001
2.2. n v tin t s dng trong ghi chp k ton v nguyn tc,
phng php chuyn i cc ng tin khc : VN
- Quy i ngoi t theo t gi ngn hng thng mi cng b ngy
hch ton
2.3. Hnh thc s k ton p dng :
112
S tin
11.750.430.023
2.434.967.800
3.645.002.734
1.587.758.511
116.451.994
19.534.611.062
1. Chi ph NVL
2. Chi ph nhn cng
3. Chi ph khu hao TSC
4. Chi ph dch v mua ngoi
5. Chi ph khc bng tin
Tng cng
Gim
13.105.388.263
12.315.898.486
596.767.130
192.722.640
29.430.375.023
3.999.552.378
3.089.575.590
13.650.879.252
5.341.736.372
2.304.904.600
530.110.952
313.615.879
42.535.763.286
Tng s
1.798.302.552
1.778.318.604
9.642.290
8.866.348
14.563.906.100
8.297.051.671
2.082.121.800
3.028.194.900
543.301.000
313.245.066
226.872.117
73.119.546
16.362.208.652
113
Trong s qu hn
Ti sn c nh
Nh ca, vt My mc, thit b Phng tin Thit b, dng
kin trc
vn ti,
c qun l
truyn dn
1.206..520.949 25.288.494.711
99.900
157.787.284
53.204.008
1.206.520.949
25.288.494.711 480.499.900
210.991.292
728.613.580
880.032.627
4.430.270.620
1.067.042.122
59.505.511
10.200.000
124.062.591
80.562.655
70.021.517
42.423.634
204.625.246
112.447.907
365.437.309
13.261.093.558 275.874.154
9.858.301.702
87.765.767
98.544.441
12.027.401.153
3.562.508.943
1.346.547.633
15.389.910.081
119.478.827
59.973.316
114
K hoch
1. Tng qu lng
2. Tin thng
3. Tng thu nhp
4. Tin lng bnh qun
5. Thu nhp bnh qun
L do tng gim
Thc hin
K ny
K trc
2.487.530.300
236.050.000
2.723.580.300
946.549
1.036.370
S u k
115
S cui k
4.370.917
3.091.024
1.279.024
33.907.840
9.579.999
4.412.198
S u k
Tng s
Trong s
qu hn
2.594.845.505
2.572.498.848
1.475.317
13.305.000
7.566.340
S pht sinh
Tng
12.308.845.310
11.521.718.242
593.104.420
194.022.648
16.003.869.068
27.990.412.055
11.975.845.056
320.758.993
4.028.024.012
2.137.663.290
1.156.873.290
326.300.000
3.034.034.100
1.552.220.086
555.873.757
345.130.866
79.724.311
247.301.880
83.610.736
141.780.817
24.495.451
18.598.714.573
4.029.925.736
K trc
1. B tr c cu
- Ti sn c nh/ Tng s ti sn (%)
- Ti sn lu ng/Tng s ti sn (%)
2. T sut li nhun
- T sut li nhun trn doanh thu (%)
- T sut li nhun trn vn (%)
3. Tnh hnh ti chnh :
- T l n phi tr so vi ton b ti sn (%)
- Kh nng thanh ton (%)
+ Tng qut : Ti sn lu ng/ N ngn
hn
+ Thanh ton nhanh : Tin hin c/N ngn
hn
116
K ny
53,96
1,77
8,01
76,35
140,1
2,46
Phn III
Mt s kin nhm hon thin cng tc
hch ton ti Cng ty
I. Nhn xt chung v cng tc hch ton
1. Nhng u im :
Qua thi gian thc tp ti Cng ty may 19/5 da trn nhng vn kin
thc ca bn thn, em thy rng cng tc hch ton sn xut ni chung c
nhng u im nht nh. Cng ty nng ng trong vic t ra k hoch
sn xut v tiu th. Sn phm ca Cng ty ngy cng c uy tn v c th
trng chp nhn qua thy c s linh hot nhy bn nhanh nhn
trong cng tc qun l v s ng gp ct lc ca b my k ton trong
Cng ty. V d nh cng tc thu mua nguyn vt liu, cng tc k ton tp
hp chi ph tnh gi thnh sn phm v cng tc tiu th Cng ty.
Cng ty c i ng k ton c o to k cng c trnh cao v
y nng lc, kinh nghim v c tinh thn lm vic trch nhim cao, b my
c t chc sp xp ph hp vi yu cu trnh ca mi ngi, h thng
s sch ca Cng ty kh rnh mch v t m c ghi chp c thc hin
ng quy nh do vy cng tc k ton c thc hin rt khoa hc cng
vic k ton c tin hnh u n hng thng vi cch tp hp lun bm
st thc t qu trnh sn xut ca Cng ty.
2. Nhng nhc im
Nhn chung cng tc qun l hch ton k ton c nhiu s c gng
ca ton th cn b Cng ty, c bit l phng k ton. Song bn cnh
vn cn nhng tn ti mt hn ch nht nh nh trong cng tc thu mua v
hch ton NVL, cng tc hch ton chi ph tnh gi thnh, cng tc tiu th
Cng ty.
2.1. i vi vn NVL
- Vic nhp vt liu v xut ngay l rt ph hp vi iu kin thc t.
Nhng Cng ty cn quan tm n vic theo di qun l vt liu, Cng ty cn
lp ra ban kim tra thng xuyn theo di vt liu nhp xut c ng vi
quy nh khng, cht lng c m bo khng, s lng c khng.
- Phng k ton Cng ty nn lp bng phn b vt liu cc n v
di c iu kin theo di p dng.
2.2. i vi cng tc tp hp chi ph v tnh gi thnh sn phm
- V i tng tp hp chi ph :
Cn c vo tnh hnh thc t ca Cng ty c im sn xut cng nh
c im sn phm v nhng nhn t khc nh hng n cng tc tp hp
117
118
Gi tr sn
phm lm d =
cui k
D u k + Gi thnh bn + CP
trong k
thnh phm
x
bc trc chuyn sang
S lng SP +
S lng SP
hon thnh
cui k
S lng sn
phm lm d
cui k
+ Th 3: Ci tin mu m sn phm
Mu m sn phm l im u tin gy n tng cho khch hng, sn
phm ngoi cht lng tt ra cn mu m p s thu ht s ch ca khch
hng v tiu th sn phm s c nhiu hn.i khi nu c cng 1 loi sn
phm c cht lng hn khng tng nhau, nhng sn phm c cht lng
km hn nhng li c mu m p hn i khi vn c khch hng la
chn. c bit l khi i sng ca dn ngy cng cao th nhu cu v ci p
v hnh thc ngy cng quan trng.
lm tt cng tc ny, i hi cc nh k thut ca Cng ty phi
nghin cu sng to nhiu mu m mi. Cn b phn ti chnh c trch
nhim tnh ton cc chi ph b ra to iu kin cho u t k thut nghin
cu, cho ra i kiu dng thanh thot nh nhng m bo yu cu thm
m.
+ Th t : Ci tin cng tc t chc bn hng
Hin nay th trng tiu th sn phm ca Cng ty l kh rng ln h
thng i l phn phi sn phm ca Cng ty cn bao ph ht th trng ny.
Trc mt khng nht thit cc tnh thnh ph no cng phi c i l m
Cng ty c th phn chia ra thnh khu vc v phi mi khu vc b tr t
nht mt i l t ti cc th trng mnh nht khu vc . Cc i l ny
khng i hi phi ln lm v c th m chung vi cc i l v Cng ty
khc nhng h phi c trnh nghip v mc nht nh, c th thay mt
Cng ty thc hin cc cng vic giao dch vi khch hng.
Tuy nhin vic m rng i l phi ch n vn thanh ton ca
cc i l. Thng thng cc i l xy ra tnh trng chm thanh ton, c
tnh dy da cng n chim dng vn. V vy Cng ty cn t ra k lut
thanh ton cht ch, tt nht l phi c ti sn th chp, yu cu phi lp
chng t s sch y . nh k, Cng ty trc tip i kim tra cc i l
kp thi pht hin ra nhng sai xt yu km c nhng bin php khc
phc kp thi.
- ra cc bin php mi v phng thc thanh ton
ng thi vi vic p dng nhiu hnh thc thanh ton khc nhau
nhm to iu kin cho khch hng. Cng ty cn tht cht thm k lut thanh
ton v hin nay mt b phn khch hng ca Cng ty l cc ca hng bn l,
nn khch hng c th li dng vic cho php tr chm chim dng vn
ca Cng ty s dng vo mc ch kinh doanh khc. Vic cho php tr chm
trong k lut thanh ton lng lo s dn n s thiu nng ng bn hng
ca khch hng. Tm l kinh doanh khng phn b vn khin cho khch
hng khng tch cc tm mi bin php nhanh bn hng, b mt sn
phm ca Cng ty lc no bn c th bn, m tp chung vo kinh doanh
cc sn phm hng ho khc thc s b vn. khc phc tnh trng ny
Cng ty cn hng thng yu cu khch hng n i chiu cng n, np
121
122
Kt lun chung
Vi thi gian thc tp ti Cng ty May 19/5 tm hiu v cng tc hch
ton k ton ca Cng ty em nhn thy rng
Trong qu trnh vn ng ca Cng ty lun lun tn ti hai mt i lp
nhau, song mt khc l kt qu tm c qua sn xut l nhng sn phm
sn xut hon thnh.
Mc ch ca sn xut kinh doanh l b ra mt s lng chi ph nht
nh to ra nhng gi tr s dng nht nh p ng nhu cu tiu dng ca
x hi. Trong iu kin ca nhng chi ph mnh b ra, lm th no b ra
chi ph t nht nhng li thu c gi tr s dng ln nht v lun tm mi
bin php h thp chi ph nhm mc ch thu c li nhun ti a.
Nh vy trong c ch th trng cc cp lnh o ca Cng ty buc
phi quan tm trong ti nhim v h gi thnh sn phm ca mnh. Hn bao
gi ht lc ny cng tc k ton tng hp ng thi ng mt vai tr ht sc
quan trng, n quyt nh s tn ti s pht trin hay suy thoi, thm ch gii
th, ph sn ca Cng ty. Thi gian thc tp tuy khng nhiu nhng gip
em p dng nhng kin thc hc trng vo thc t.
Mt khc cn gip cho em hiu ng hn, su hn na kin thc c
v b sung thm nhng kin thc m ch trong thc t mi c.
Trong thi gian thc tp em nhn c s ch bo gip tn tnh
ca cc c, ch, cc anh trong phng ti chnh k ton v cc phng ban lin
quan, cng vi s c gng hc hi nghin cu ca bn thn hon thnh tt
bo co thc tp ca mnh cng nh b sung kin thc cn thit cho cng tc
sau ny.
Mt khc c s ch bo tn tnh ca c Nguyn T Phng gip
em hon chnh n bc cui cng ca bn bo co.
Do trnh bn thn cn nhiu hn ch v thi gian thm nhp thc t
khng nhiu nn bo co ca em cn nhiu thiu st. Em rt mong nhn
c s gp ca thy c gio, cc c, ch cc anh trong phng ti chnh k
ton v ban gim c Cng ty may 19/5 - B Cng an.
123