li m u

K ton l mt trong nhng thc tin quan trng nht trong qun l kinh
t. Mi nh u t hay mt c s kinh doanh cn phi da vo cng tc k
ton bit tnh hnh v kt qu kinh doanh.
Hin nay nc ta ang trong qu trnh chuyn i kinh t mnh m sang
nn kinh t th trng c s qun l ca nh nc. Cng tc qun l kinh t
ang ng trc yu cu v ni dung qun l c tnh cht mi m, a dng
v khng t phc tp. L mt cng c thu thp x l v cung cp thng tin v
cc hot ng kinh t cho nhiu i tng khc nhau bn trong cng nh bn
ngoi doanh nghip nn cng tc k ton cng tri qua nhng ci bin su
sc, ph hp vi thc trng nn kinh t. Vic thc hin tt hay khng tt u
nh hng n cht lng v hiu qu ca cng tc qun l.
Cng tc k ton cng ty c nhiu khu, nhiu phn hnh, gia chng
c mi lin h, gn b vi nhau to thnh mt h thng qun l c hiu qu.
Mt khc, t chc cng tc k ton khoa hc v hp l l mt trong nhng c
s quan trng trong vic iu hnh, ch o sn xut kinh doanh.
Qua qu trnh hc tp mn k ton doanh nghip sn xut v tm hiu
thc t ti X nghip dt may xut nhp khu v dch v tng hp, ng thi
c s gip tn tnh ca thy c gio cng nh cc c ch k ton ca x
nghip dt may xut nhp khu v dch v tng hp. Em chn ti :
" Thc trng cng tc hch ton k ton tng hp ti X nghip dt may xut
nhp khu v dch v tng hp "
Bo co gm 3 phn :
Phn I : Gii thiu chung v x nghip dt may xut nhp khu v dch v
tng
hp
Phn II : Thc trng cng tc hch ton k ton ti x nghip
Phn III : Mt s kin nhm hon thin cng tc hch ton k ton ca x
nghip
Do thi gian thc tp cn t v kh nng ca bn thn cn han ch nn
bn bo co thc tp khng trnh khi thiu st. Em rt mong nhn c s
ng gp ca thy c v cc bn hon thin hn. Em xin chn thnh cm
n.

Bo co k ton

Phn I: Gii thiu chung v x nghip dt may

xut nhp khuv dch v tng hp
I. Qu trnh hnh thnh v pht trin ca x nghip dt may xut nhp
khu v dch v tng hp.
Tn x nghip : X nghip dt may xut nhp khu v dch v tng hp
Thuc cng ty : Cng ty vt liu xy dng v xut nhp khu Hng H
a ch XN
in thoi

: 105 Trng Chinh - H Ni

: 04.8685841

Theo quyt nh s 36/2000 QUB ngy 14/4/2000 ca UBND thnh ph

H Ni v vic vic st nhp Cng ty kinh doanh xut nhp khu Hng H
v Cng ty sn xut vt liu xy dng H Ni. Cho php Cng ty vt liu xy
dng v xut nhp khu Hng H c thnh lp X nghip Dt may xut
nhp khu v dch v tng hp. X nghip kinh doanh cc ngnh ngh ch
yu sau :
_ T chc sn xut v kinh doanh cc sn phm v dt may
_ Cc dch v v thng mi
+ Cung cp vt liu xy dng
+ Vn chuyn kho bi
+ Dch v mua bn, k gi vt t
+ Kinh doanh nc gii kht, nc tinh khit
_ Xy dng cu ng
[

II. Chc nng v nhim v ca X nghip.

_ L x nghip mang tnh cht n v hch ton kinh doanh c lp c
quan h hp ng kinh t vi cc n v khc nhng vn trc thuc Cng ty
vt liu xy dng v xut nhp khu Hng H, nn hng nm x nghip vn
phi xy dng k hoch sn xut kinh doanh bo co nn cng ty. Cng ty
s t chc ch o mng li lu thng hng ho, phn phi, h tr v gip
tuyn di
_ X nghip c nhim v s dng, bo ton v pht trin vn ng ch
hin hnh.
_ Tun th hp ng kinh t k, m bo ch tn i vi bn hng.
_ Nm bt kh nng sn xut kinh doanh, nhu cu ca th trng t
chc sn xut kinh doanh hp l.
_ Chp hnh v thc hin nghim chnhch np ngn sch nh nc,
ng thi m bo quyn li hp php cho ngi lao ng.
Bo co k ton

III. T chc b my qun l

1. C cu t chc b my qun l
C cu t chc b my qun l ca x nghip thuc c cu qun l trc
tuyn. B my qun l ca x ngip c th hin qua s sau :

Gim c

fhh
bfjhbd
Phng
Phng
Phng
Phng
dbf
ti
xy
dch
t chc
dvvf
chnh
dng
ghjhjh
hnh
v
uygug chnh
giao
gc
thng
fhgjhg
hfhg
jfhhf
bffggfg
2. Chc nng nhim v c bn ca tng b phn qun l
_ Gim c x nghip : L ngi chu trch nhim trc cng ty, trc
php lut nh nc v mi hot ng sn xut kinh doanh ca x nghip .
Gim c l ngi c quyn iu hnh cao nht trong x nghip , ph trch
chung qun l ton b hot ng sn xut kinh doanh ca x nghip . Cc
hot c th nh :
+ Cng tc cn b lao ng, tin lng
+ Cng tc k ton ti chnh, tin lng
+ Cng tc k hoch vt t tiu th. . . .
_ Phng t chc hnh chnh : Gip vic cho gim c trong cc hot
ng nh :
+ T chc cn b lao ng, tin lng
+ Son tho quy ch tuyn dng v s dng lao ng
Bo co k ton

hp l

+ o to, bi dng, tuyn dng iu phi v s dng nhn lc

+ Gii quyt cc chnh sch v lao ng

+ Cng tc h s nhn s, bo v an ton ni b
+ T chc thc hin ng n cc ch chnh sch ca nh nc
i vi cn b cng nhn vin v cng tc bo h lao ng, y t, sc kho...
_ Phng ti chnh : C nhim v t chc cng tc ti chnh gi c , hch
ton cc nghip v nhm gp phn bo ton v pht trin vn sn xut .
Gim st y , kp thi v xc nh chnh xc cc nghip v kinh t pht
sinh trong k. Chp hnh nghim chnh php lnh thng k k ton v ti
chnh cha nh nc.
+ Tham mu cho gim c iu hnh v k hoch thu chi , cp
nht chng t, theo di s sch v kim tra cc ch ti chnh k ton.
+ Cung cp s liu cho vic iu hnh sn xut kinh doanh cho
vic iu hnh sn xut kinh doanh, phn tch hot ng kinh t phc v cho
vic lp k hoch v cng tc thng k.
_ Phng xy dng giao thng : thc hin cc nhim v do cng ty giao,
chu trch nhim v k thut cht lng v tin cng trnh. Tip nhn v
qun l vt t, kim tra n c hng ngy qu trnh thi cng ng thit k ,
m bo cht lng cng trnh.
_ Phng dch v : C nhim v bn hng,qung co, gii thiu v bn
cc sn phm.
Mi phng ban ca x nghip u c chc nng nhim v khc nhau
nhng u c mc ch chung l tham mu cho gim c a ra quyt
nh kinh doanh ng n v hp l nht.
IV. T chc b my k ton
Cn c vo c im kinh doanh ca n v X nghip quyt nh chc nng
v nhim v ca phng k ton nh sau:
- Phng k ton ti v tham mu cho gim c v lnh vc qun l ti
chnh chu trch nhim lp k hoch thu chi ti chnh, k hoch vay vn ngn
hng m bo cn i ti chnh phc v cho cng tc sn xut kinh doanh.
- Kim tra vic s dng bo qun ti sn vt t, tin vn ng thi
pht hin v ngn chn kp thi cc hnh ng tham lng ph phm vi
chnh sch kinh t ti chnh ca Nh nc.
- Cung cp s liu cho vic iu hnh sn xut kinh doanh, kim tra v
phn tch hot ng kinh t nhm phc v cho vic lp k hoch v cng tc
thng k.

Bo co k ton

1. S b my k ton
Gim c

K ton trng

Th
qu

c
c

K
ton
TGNH
v
tin
vay

K
ton
cng
n
ngi
mua v
ngi
bn

K
ton
TSC

K
ton
kho
hng

2. Chc nng, nhim v ca tng k ton.

_ K ton trng : C nhim v tham mu cho gim c, t chc lnh
o chung cho tng phng, b tr cng vic cho tng k ton vin. L ngi
chu trch nhim thc thi hng dn thi hnh chnh sch, ch ti chnh
cng nh chu trch nhim thi hnh cc quan h ti chnh vi cc n v
ngn hng v thc hin cc ngha v i vi nh nc.
_ K ton tin gi ngn hng v tin vay : Cn c vo s ph ca ngn
hng, hng ngy ghi bo n , bo c cho cc ti khon c lin quan. Theo di
s d, u nhim thu chi, tr kh ng han. Cui thng ln nht k chng t
s 2, 3. 4.
_ K ton cng n ngi mua v ngi bn : Theo di tin hng ca
khch, tnh hnh thanh ton vi cc n v . Cui thng vo s chi tit cho
tng n v v ln nht k chng t s 5.
Bo co k ton

_ K ton kho hng : Theo di lng hng nhp, xut, tn trong thng.
Vo s chi tit nguyn vt liu, thnh phm, hng ho, ln bng k s 8.
_ K ton ti sn c nh : Theo di tnh hnh tng, gim ti sn c
nh. Vo s chi tit ti sn c nh v ln nht k chng t s 9, bng phn
b s 3.
_ Th qu : C nhim v thu chi tin mt hng ngy cn c vo phiu
thu, phiu chi. ng thi chu trch nhim v qu ca x nghip.
3. H thng ti khon k ton p dng x nghip dt may xut nhp
khu v dch v tng hp.
Hnh thc s k ton : Hnh thc s k ton m x nghip p dng l
hnh thc nht k chng t. Trnh t ghi s theo s :
Chng t gc
S qu
Bng phn b

Bng k

nht k chng t

S k ton chi tit

S Ci
S tng hp chi
tit
Bo co k ton

Ghi ch:

Ghi hng ngy

Ghi cui ngy
Quan h i chiu

Vic ghi chp hng ngy c tin hnh theo th tc quy inh. Cn c
vo chng t gc ( kim tra ), k ton ghi vo bng k, bng phn b nht
k chng t lin quan. Ring cc chng t lin quan n tin mt phi ghi
vo s qu lin quan n s (th) chi tit th trc tip ghi vo s (th ) chi tit
.
Bo co k ton

Cui thng cn c vo bng phn b, ly s liu ghi vo bng k v

nht k c lin quan. ng thi cng cc bng k, s chi tit, ly s liu ghi
vo nht k chng t sau vo s Ci. Cui k ly s liu s Ci, nht k
chng t bng tng hp chi tit lp bng cn i v bo co k ton khc.
Hnh thc nht k m Cng ty p dng ph hp vi quy m sn xut
kinh doanh ca Cng ty v ph hp vi trnh , v kh nng ca cn b k
ton. y l hnh thc k ton c xy dng trn c s kt hp cht ch
gia k ton tng hp v k ton chi tit m bo c cc mt hng k ton
c tin hnh song song. Vic kim tra s liu ca Cng ty c tin hnh
thng xuyn, ng u tt c cc khu v trong tt cc phn hnh k ton,
m bo s liu chnh xc, kp thi nhy bn yu cu qun l ca Cng ty.

Bo co k ton

Phn II: Thc trng cng tc hch ton k ton ti

x nghip dt may xut nhp khu v dch v tng
hp
Thng 4 /2004 x nghip dt may XNK & dch v tng hp c ti liu sau :
Nh my hch ton hng tn kho theo phng php k khai thng
xuyn tnh thu VAT theo phng php khu tr v tnh gi vn theo phng
php bnh qun gia quyn .Tnh NVL xut kho theo phng php nhp trc
xut trc :
Hot ng ca XN trong thng
I. D u k cc ti khon :
SHT
K
111
112
131
141
142
152
154
155
211
214
311
331
334
411
421
415

Bo co k ton

Tn ti khon
tin mt
Tin gi ngn hng
Phi thu ca khch hng
Tm ng
Chi ph tr trc
Nguyn vt liu tn kho
Chi ph SXKD d dang
Thnh phm tn kho
TSC hu hnh
Hao mn TSC
Vay ngn hn
Phi tr ngi bn
Phi tr CNV
Ngun vn kinh doanh
Li nhun cha phn phi
Qukhen thng phc li
Tng

D n

D c

50.850.000
458.963.000
78.179.000
92.700.000
141.052.394
429.022.875
183.074.236
211.623.950
2.543.096.010

4.188.561.465

415.318.785
1.651.123.401
184.150.962
140.510.169
600.679.925
1.043.560.223
153.218.000
4.188.561.465

S d chi tit cc ti khon :

* TK131 ; Phi thu ca khch hng
STT
Tn khch hng
1
Cng ty c phn Vit An
2
Cng ty thng mi & dich v Hng
Tho
3
XN dt may Ph Hng
4
Siu th Seoul
5
Ca hng thi trang Anh Phng
Tng

* TK 311 : Vay ngn hn

STT
Tn khch hng
1
Ngn hng VitComBank
2
Ngn hng NN&PTNT
3
Cng ty CP TM Thi Bnh
4
Cng ty xy dng
Vinacolex
5
Tng cng ty dt may VN
Tng
* TK 331 : Phi tr cho khch hng
STT
Tn khch hng
1
Cng ty TNHH Bo Long
2
Xng may L Hu Th
3
Cng ty TNHH Thin Ngn
4
Cng ty bao b Thnh t
5
Cng ty sao Phng Bc
Tng
* TK 141 : Tm ng
STT
Tn nhn vin
1
ng Nht Minh
2
Ph Hng Nhung
3
Trn Th Lan
Tng

Bo co k ton

D u k
7.350.000
14.320.000
20.240.000
27.500.000
8.769.000
78.963.000

S tin
512.469.723
341.333.121
197.320.557
284.877.915
315.122.085
1.651.123.401
D u k
19.036.000
84.999.198
16.000.000
15.612.764
48.503.000

S tin
22.750.000
34.754.000
35.196.000
92.700.000

* TK 155 : Thnh Phm

ST
T
1
2
3
4
5
6

Tn sn phm

VT

o s mi nam di tay
o s mi nam cc tay
Qun di nam
Qun di n
o s mi n di tay
o s mi n ngn tay
Tng

chic
chic
chic
chic
chic
chic

S lng
1.300
850
750
500
1.600
900

givn
42.650
31.069
46.850
35.090
32.143
28.510

Thnh tin
55.445.000
26.408.650
35.137.500
17.545.000
51.428.800
25.659.000

TK 152 Nguyn vt liu :

STT
1
2
3
4
5
6
7
8
9
10
11

Tn NVL
Vi si
Vi th
Vi dt kim
Cc to
Cc nh
Chun bn to
chun bn nh
Ch mu
Ch trng
Phn
Du
Tng

VT
m
m
m
kg
kg
m
m
cun
cun
hp
hp

S lng
13.772
17.058
9.278
46
60
5.586
12.359
377
482
92
270

n gi
10.560
8.980
11.042
31.012
29.510
563
491
13.112
12.918
8.005
13.502

Thnh tin
145.432.320
153.180.840
102.447.676
1.426.552
1.770.600
3.144.918
6.068.269
4.943.224
6.226.476
736.460
3.645.540

II. Trong k c cc nghip v kinh t pht sinh :

1. Ngy 1/4 cng ty TM & dch v Hng Tho thanh ton tin cn n
k trc cho XN phiu thu s 104
2. Ngy 2/4 XN nhp mua vi ca cng ty Mai Hn theo H s
006893 pNK s 102 , XN cha thanh ton .
Tn hng
S lng
n gi
Vi si 42/2 PE
17.600
10.580
Vi dt kim
12.300
11.040

Bo co k ton

10

3. Mua dy ko ca XN Hng Anh theo H s 007694 ngy 2/4 PNK

s 103 Xn cha thanh ton tin hng.
Tn hng
S lng ( chic )
n gi
Kho di
1.020
1.560
Kho ngn
3.410
1.021
4. Rt TGNH v nhp qu tin mt ; 150.000.000 phiu thu 105
5. Nhp mua ch mu theo H s 029442 ngy 2/4 PNK s 104 XN
thanh ton bng tin mt , phiu chi s 95
Tn hng
S lng ( cun )
n gi
Ch mu
912
13.154
6. Xut bn trc tip cho ca hng thi trang Anh Phng PXK s 116
ngy 2/4 , phiu thu s 106 XN tnh v tr chit khu 1% cho ca hng bng
tin mt phiu chi s 96
STT
Tn sn phm
s lng ( chic)
gi bn
1
S mi nam di tay 150
71.500
2
S mi n di tay
280
55.000
3
Qun nam
195
78.000
7. Xut vi si sn xut sn phm PXK s 117 ngy 3/4
STT
Tn sn phm
s lng (m)
n gi
1
B nam
4.125
10.560
2
B n
5.367
10.560
3
B tr em
1.854
10.560
8. Xut vi th sn xut sn phm PXK s 118 ngy 3/4
STT
Tn sn phm
s lng ( m)
n gi
1
B nam
3.883,0
8.980
2
B n
6.138,0
8.980
3
B tr em
3.229,5
8.980
9. Xut ch trng sn xut sn phm PXK s 119 ngy 3/4
STT
Tn sn phm
S lng ( cun )
n gi
1
B nam
115
12.918
2
B n
231
12.918
3
B tr em
95
12.918
10. Xut ch mu sn xut sn phm , PXK s 120 ngy 3/4
STT
Tn sn phm
s lng (cun )
n gi
1
B nam
170
13.112
2
B n
207
13.112
3
B tr em
239
13.154

Bo co k ton

11

11. Xut gi bn cho ca hng 95/6 Phan Chu Trinh ,PXk s 121 ngy 4/4
STT
Tn sn phm
VT
S lng
Gi
bn
1
S mi n di tay chic
230
55.000
2
S mi n N.tay chic
310
50.000
3
Qun di n
chic
250
59.500
12. X nghip thanh ton tin cho cng ty TNHH Bo Long Phiu chi s 97
13.Vay ngn hn ngn hng Vietcombank :250.000.000 v nhp qu tin
mt , phiu thu s 107 ngy 5/4
14. Ngy 5/4 X nghip thanh ton tin cho cng ty Mai Hn phiu chi s 98
15. Xut phn sn xut sn phm , PXK s 112 ngy 5/4.
STT
Tn sn phm
S lng ( hp )
n gi
1
B nam
25
8.005
2
B n
43
8.005
3
B tr em
17
8.005
16. Mua sut ch ca cng ty TNHH Thi H theo H s 0145173 ngy 5/4 ,
PXK s 105 XN thanh ton bng tin mt phiu chi s 99
STT
Tn sn phm
S lng (chic )
n gi
1
Sut ch
1.750
423
17. Nhp mua ti ng qun o ca cng ty bao b Mai Linh theo H s
015420 ngy 5/4 , PNK s 106 , phiu chi s 100
Tn hng
S lng ( chic )
n gi
Ti ng qun o
15.841
350
18. Xut bn cho cng ty CP Nam Sn , phiu xut kho s 123 ngy 6/4
cng ty thanh ton cho XN bng tin gi ngn hng XN tnh v tr chit
khu 2% cho cng ty bng tin mt phiu chi s 101.
STT
Tn sn phm
S lng ( chic )
Gi bn
1
s mi nam di tay
750
71.500
2
S mi nam ngn tay
500
59.000
3
S mi n di tay
430
55.000
4
S mi n ngn tay
345
50.000
19. Xut sut ch sn xut sn phm , PXK s 124 ngy 6/4
STT
tn sn phm
S lng ( chic )
n gi
1
B nam
510
423
2
B n
325
423
3
B tr em
219
423

Bo co k ton

12

20. Xut cc b sn xut sn phm , PXK s 125 ngy 6/4.

STT
Tn sn phm
S lng ( kg)
n gi
1
B nam
20
29.510
2
B n
13
29.510
3
B tr em
15
29.510
21. Xut cc to sn xut sn phm . PXK s 126 ngy 6/4
STT
Tn sn phm
S
n gi
lng
( kg)
1
B nam
17
31.012
2
B n
5
31.012
22. Xut dy chun bn to sn xut sn phm , PXK s 127 ngy 7/4
STT
Tn sn phm S lng (m) n gi
1
B nam
3.120
491
2
B n
5.149
491
3
B tr em
2.567
491
23. Xut ti ng qun o sn xut sn phm ,PXK s 128 ngy 7/4
STT
Tn sn phm S lng (
n gi
chic )
1
B nam
3.640
350
2
B n
6.392
350
3
B tr em
3.389
350
24. Ca hng 95/6 Phan Chu Trinh thanh ton tin hng , phiu thu s 108
ngy 8/4 .Nh my tnh v tr tin hoa hng 2% cho ca hng , phiu chi s
102
25. Tm ng cho anh Ng Vit Thanh i cng tc l : 8.750.000 , Phiu chi
s 103 ngy 9/4.
26. X nghip thanh ton tin cho xng may L Hu Th ,PC s 104
27. X nghip thanh ton tin cho cng ty TNHH Thin Ngn , PC s 105
ngy 9/4.
28. Siu th Seoul thanh ton tin hng cho x nghip ,PT s 109 ngy 10/4.
29. Cng ty C phn Vit Anh thanh ton tin hng cho x nghip , PT s
110 ngy 10/4.
30. Xut bn trc tip cho ca hng 23 L Trng Tn ,PXK s 129 ngy 11/4
, ca hng thanh ton bng tin mt , phiu thu s 111. X nghip tr
tin trit khu 1% cho khch hng bng tin mt , PC s 106.
STT Tn sn phm
VT
S lng
Gi bn
1
S mi n di tay
chic
300
55.000
2
Qun nam
chic
450
78.000
3
Qun n
chic
250
59.500
Bo co k ton

13

31. X nghip thanh ton tin cn n k trc cho cng ty Sao Phng Bc
,PC s 107 ngy 11/4.
32. Trch chi ph tr trc cho tng sn phm
STT
Tn sn phm
s tin
1
B nam
1.356.200
2
B n
2.233.150
3
B tr em
1.965.000
33. Trch KHTSC cho tng b phn
STT
B phn
S tin
1
Dy chuyn sn xut b 21.438.634
nam
2
Dy chuyn sn xut b 29.307.450
n
3
Dy chuyn sn xut b 17.542.183
tr em
4
B phn bn hng
965.412
5
B phn qun l doanh
1.896.373
nghip
34. Phn b tin lng cho cng nhn trc tip sn xut .
STT
Tn sn phm
S tin
1
B nam
22.454.211
2
B n
31.683.726
3
B tr em
16.454.211
35. Phn b tin lng phi tr cho b phn qun l phn xng .
STT
Tn sn phm
S tin
1
B nam
3.020.000
2
B n
3.126.500
3
B tr em
2.250.000
36. Tin lng phi tr cho :
- B phn bn hng : 2.115.158
- B phn qun l doanh nghip : 5.931.820
37. Trch BHXH,BHYT ,KPC theo t l quy nh
38. Ph liu thu hi nhp kho
STT
Tn sn
S tin
phm
1
B nam 2.415.310
2
B n
5.018.435
3
B tr
1.765.892
em

Bo co k ton

14

39. Thanh ton tin in , phiu chi s 108 ngy 19/4 VAT 10%
STT
Tn sn
S tin
phm
1
B nam 562.135
2
B n
539.600
3
B tr
413.258
em
40. Thanh ton tin nc , PC s 109 ngy 19/4 VAT 5%.
STT
Tn sn phm
S tin
1
B nam
165.360
2
B n
240.187
3
B tr em
152.109
41. Thanh ton tin in thoi ,phiu chi s 110 ngy 20/4
STT
Tn sn phm
S tin
1
B nam
102.070
2
B n
125.786
3
B tr em
97.850
42. Nhp kho thnh phm ,PNK s 107 ngy 20/4
STT Tn sn phm
S lng
Gi vn
1
B nam
3.640
37.913,8
2
B n
6.392
30.057,9
3
B tr em
3.389
28.542,5
43. Xut gi bn cho ca hng 25 B Triu ,PXK s 130 ngy 21/4
STT tn sn phm
S lng
Gi bn
1
B nam
650
63.450
2
B n
1.010
52.000
3
B tr em
415
48.000
44. Tr tin chi ph lm v sinh ,PC s 111 ngy 21/4 s tin 1.515.700
45. Mua du sy ca cng ty Thin Trng theo hp ng s 005313 ngy
22/4 Gi cha thu l 1.750.000 VAT 10% XN cha thanh ton tin hng .
46. Anh Ng Vit Thanh thanh ton tin tm ng i mua hng trong k
Phiu thu s 111 ngy 22/4 ; 625.400
47. Xut gi bn siu th H Ni Marko ,PXK s 131 ngy 23/4
STT Tn sn phm
S lng
gi bn
1
B nam
410
63.450
2
B n
620
52.000
3
B tr em
395
48.000
4
S mi nam di tay 155
71.500
48. Rt TGNH v nhp qu tin mt ;100.000.000 PT s 112
49. Thanh ton tin lng cho CBCNV nh my PC s 112 ngy 25/4

Bo co k ton

15

50. Xut bn trc tip cho ca hng bch ho tng hp Thanh Xun ,PXK s
132 ngy 25/4 ca hng thanh ton bng tin mt sau khi tr chit
khu 1%.
51. Xut gi bn ca hng Hanosimex 19 Nguyn Lng Bng ,PXK s 133
ngy 25/4
STT Tn sn phm
S lng
Gi bn
1
B nam
185
63.450
2
B n
185
52.000
3
B tr em
205
48.000
52. Cng ty TNHH dt may tr trc tin hng ,PT s 1 ngy 26/4 s tin
17.095.000
53. Nhp mua vi kaki ca cng ty Mai Hn theo H s 006493 ngy 26/4.
PNK s 109 , XN cha thanh ton tin hng .
STT Tn hng
S lng
n gi
1
vi Kaki
1.500
15.430
54. Nhp mua la t tm ca cng ty Hu Silk theo H s 049153 ngy 26/4
NK s 110 XN cha thanh ton .
STT Tn hng
S lng
n gi
1
La Trn
2.500
17.650
2
La hoa
2.815
18.410
55. Mua kho ng ca cng ty Bc Ninh theo Hs 001372 ngy 26/4 PNK
s 111 XN thanh ton 50% tin hng bng tin mt phiu chi s ....... s
cn li cha thanh ton .
STT Tn sn phm
S lng
n gi
1
Kho ng
1.350
2.570
56. Thanh l 1 nh vn phng h hng & khu hao ht Nguyn gi
180.000.000 . Chi ph thanh l thu ngoi phi tr 1.050.000
57. Thu tin mt bn ph liu thanh l :2.543.000 Phiu thu s 115 ngy
27/4
58. Xut gi bn cho ca hng Hng Nhung, PXK s 134 ngy 27/4
STT Tn sn phm
S lng
Gi bn
1
B nam
110
63.450
2
B n
85
52.000
3
B tr em
49
48.000
59. Ca hng thi trang Anh Phng thanh ton tin hng cn n k trc
cho XN , phiu thu s 116 ngy 28/4.
60.Siu th H Ni Marko thanh ton tin hng , Phiu thu s ... ngy 28/4
.Nh my tnh v tr tin hoa hng 3% cho siu th bng tin mt , phiu chi
s ....
61. XN thanh ton tin cho cng ty bao b thnh t , PC s 116 ngy 28/4

Bo co k ton

16

62. Xut bn trc tip cho cng ty Vn Xun cng ty tr trc 50% tin
hng bng tin mt , phiu thu s ... s cn li cn n .
STT Tn sn phm
s lng
Gi bn
1
B nam
103
63.450
2
B n
149
52.000
3
B tr em
75
48.000
63. Ca hng Hanosimex thanh ton tin hng nh my gi bn trong k
,nh my thu tin sau khi tr 2% hoa hng cho ca hng
64. XN t trc tin mua hng cho cng ty TNHH Phng ng ,PC s 117
ngy 29/4 s tin : 17.932.500
65. XN thanh ton tin cn n trong k cho x nghip Hng Anh ,Phiu chi
s 118 ngy 30/4.
66. Cng ty Vn Xun thanh ton nt s tin cn n trong k phiu thu s
120 ngy 30/4.
67. XN thanh ton tin hng cho cng ty Hue Silk , Phiu chi s 119 ngy
30/4.
68. Ca hng Hng Nhung thanh ton tin hng XN gi bn trong k ,XN
thu tin sau khi tr 1% hoa hng cho ca hng , phiu thu s ... ngy 30/4.

Bo co k ton

17

Cc chng t gc
S
TT
1 Nghip v 1:
Phiu thu
2

Nghip v 2:
-Hp ng mua
hng
-Ho n thu
GTGT
-Bn bn kim
nghim
-Phiu nhp kho
Nghip v 3:
-Hp ng mua
hng
-Ho n thu
VAT
-Phiu nhp kho
-Bin bn kim
nghim
Nghip v 4:
-Phiu thu
-Giy bo c

Nghip v 5 :
-Hp ng mua
hng
-Ho n thu
VAT
-Phiu nhp kho
-Phiu chi

Bo co k ton

S
S
TT
TT
20 Nghip v 20 :
39 Nghip v 50 :
-Phiu thu
-Phiu xut kho
-Ho n bn hng
-Ho n bn bng
-Phiu thu
21 Nghip v 21 :
40 Nghip v 51 :
-Giy ngh tm
-Phiu xut kho
ng
-Phiu chi

22 Nghip v 22:
-Phiu chi

41 Nghip v 52 :
-Phiu thu

23 Nghip v 23:
-Phiu chi

42 Nghip v 53,54,
55 :
-Hp ng mua
hng
-Ho n thu
VAT
-Phiu nhp kho
-Bin bn kim
nghim
43 Nghip v 56,57 :
-Bin bn thanh ly
TSC
-Phiu thu

24 Nghip v 24:
-Phiu thu

18

-Bin bn kim
nghim
Nghip v 6 :
-Hp n bn hng
-Phiu xut kho
-Phiu chi
Nghip v 7 :
-Phiu xut kho

Nghip v 8 :
-Phiu xut kho

Nghip v 9 :
-Phiu xut kho

10 Nghip v 10 :
-Phiu xut kho

11 Nghip v 11:
-Phiu xut kho

12 Nghip v 12 :
-Phiu chi
13 Nghip v 13:
-Phiu thu
-Hp ng tn
dng
14 Nghip v 14 :
-Phiu chi
15 Nghip v 15 :
Bo co k ton

25 Nghip v 25 :
-Phiu thu

44 Nghip v 58 :
-Phiu xut kho

26 Nghip v 26 :
45 Nghip v 59 :
-Ho n bn hng
-Phiu thu
-Phiu xut kho
-Phiu thu
-Phiu chi
27 Nghip v 27 :
46 Nghip v 60 :
-Phiu chi
-Ho n bn hng
-Phiu thu
-Phiu chi
28 Nghip v 28 :
47 Nghip v 61 :
-Bng trch & phn
-Phiu chi
phi khu hao
-Bng phn b tin
lng & BHXH
29 Nghip v 29 :
48 Nghip v 62 :
-Phiu nhp kho
-Hp ng bn
hng
-Phiu xut kho
-Phiu thu
49 Nghip v 63 :
30 Nghip v 30 =>
nghip v 41
-Phiu thu
-Phiu chi
-Ho n tin in
-Ho n tin nc
-Ho n dv bu
chnh VT
31 Nghip v 42 :
50 Nghip v 64 :
-Phiu nhp kho
-Phiu chi
32 Nghip v 43 :
51 Nghip v 65 :
-Phiu xut kho
-Phiu chi
33
34

Nghip v 44 :
-Phiu chi
Nghip v 45 :
19

52 Nghip v 66 :
-Phiu thu
53 Nghip v 67 :

-Phiu xut kho

16 Nghip v 16 :
-Hp ng mua
hng
-Ho n thu
VAT
-Bin bn kim
nghim
-Phiu chi
17 Nghip v 17 :
-Hp ng mua
hng
-Ho n thu
VAT
-Bin bn kim
nghim
-Phiu chi
18 Nghip v 18 :
-Phiu xut kho
-Ho n bn hng
-Giy bo n
-Phiu chi
19 Nghip v 19 :
-Phiu xut kho

Bo co k ton

35

-Hp ng mua
hng
-Ho n thu
VAT
Nghip v 46 :
-Phiu thu
-Giy thanh ton
tm ng

36

Nghip v 47 :
-Phiu xut kho

37

Nghip v 48 :
-Giy bo c
-Phiu thu

38

Nghip v 49 :
-Phiu chi

20

-Phiu chi

54 Nghip v 68 :
-Ho n bn hng
-Phiu thu

n v : ..............
B phn : ...........
............................
............................

Mu s 01-VT
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti chnh

Phiu nhp kho

Ngy.thng.nm.

S : 103
N:152
C: 331
H tn ngi giao hng : Phng Quc Hng .................................................
Theo : H S 007694 ngy 02 thng 04 nm 2004 ca XN Hng Anh
Nhp tai kho : .................................................................................................
STT
Tn,nhn
M n v
S lng
n gi
Thnh
hiu,quy cch
s
tnh
tin
Theo Thc
phm cht vt t
chng nhp
(Sn phm hng
t
ho )
1
Kho di
Chic
1.020 1.560 1.591.200
2
Kho ngn
Chic
3.410 1.021 3.481.610
Cng :
5.072.810
Ngy .thng ..nm.
Th trng
n v

Bo co k ton

K ton
trng

Ph trch
cung tiu

21

Ngi giao
hng

Th kho

Cng ty :
..

Cng ho x hi ch ngh Vit Nam

c lp-T do-Hnh phc
Hp ng mua bn
Nm2004

- Cn c vo php lnh HKT ca hi ng nh nc , nc cng ho

XHCN Vit Nam , cng b ngy 29/09/1989.
- Cn c vo ngh nh s .HBT ngy ././1989 ca hi ng
b trng hng dn vic thi hnh php lnh HKT.
Hm nay ngy ..thng. nm 2004
Bn A : XN Hng Anh
a ch :
Chc v:
Bn B : X nghip dt may XNK & dch v tng hp
a ch : 105 Trng Chinh H Ni
Do ng (b) : Trn B Hi
Chc v : G i din
Haibn bn bc v tho thun k kt hp ng cc iu khon sau :
Tn hng , s lng , gi c :
STT
1
2

Tn hng
Kho di
Kho ngn

VT
Chic
Chic

S lng
1020
3410

n gi
1560
1021

Thnh tin
1.951.200
3.481.610

Hai bn cam kt thc hin y cc iu khon ghi trong hp ng . Bn

no vi phm gy thit hi cho bn kia phi bi thng .
Hp ng lm thnh hai bn , mi bn gi mt bn .
i din bn A:
(K tn , ng du)

Bo co k ton

i din bn B:
(K tn , ng du)

22

Ho n gi tr gia tng
Mu s
Ngy thng nm 2004
n v bn hng :X nghip Hng Anh
a ch : 48 Vng Tha V H Ni
S ti khon :
in thoi :
H tn ngi mua : X nghip dt may XNK & dch v tng hp
Tn n v :
a ch :105 Trng Chinh H Ni
S ti khon :
Hnh thc thanh ton :
STT Tn hng ho n v tnh S lng
n gi
Thnh
dch v
tin
1
Kho di
Chic
1020
1560
1.591.200
2
Kho ngn
Nt
3410
1021
3.481.610
Cng tin hng
5.072.810
Thu
%Tin thu GTGT
507.281
sutGTGT
Tng cng tin thanh ton
5.580.091
S tin ghi
Nm triu nm trm tm mi nghn khng trm chn
bng ch
mi mt ng
Ngi mua hng
(K,ghi r tn)

Ngi bn hng
(K,ghi r tn)

Th trng n v
(K,ng du,ghi r tn)

(Cn kim tra , i chiu giao nhn phiu , ho n )

Bo co k ton

23

n v :.
B phn :

Mu s : 05-VT
Ban hnh theo Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Bin bn kim nghim

(vt t, sn phm , hng ho)
Ngy thngnm 2004
S..
Cn c ngy .thng .nm 200
Ca.
Bin bn kim nghim gm :
ng (b) : L Hoi Nam Trng ban
ng (b) : V Quc Dim ..U vin
ng (b) : Nguyn Thanh Loan ..U vin
kim nghim cc loi :
STT Tn,nhn M Phng
hiu quy
S thc
cch,phm
kim
cht vt
nghim
t, sn
phm
hng ho
A
B
C D
1
Kho di
2
Kho
ngn

n
v
tnh

S
lng
theo
chng
t

E
1
Chic 1020
Nt
3410

Kt qu kim nghim Ghi

SL ng
SLkhng Ch
quy
ng quy
cch,phm cch,phm
cht
cht
2
1020
3410

3
0
0

kin ca ban kim nghim : .......................................................................

.........................................................................................................................
.........................................................................................................................
i din k thut
Th kho
Trng ban
(K,h tn)
(K,h tn)
(k,h tn)
Bo co k ton

24

n v :
TT
a ch: ..............
Telefax:

Quyn s : 01 Mu s 01Q s 1141-TC/Q/CK

Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Phiu thu
Ngy.thng.nm.
N:111
C: 112
H tn ngi np tin : ...........................................................................
a ch : ..................................................................................................
L do np :
S tin :
Km theo :Chng t gc
nhn s tin (Vit bng ch)
Ngy 02 thng 04 nm 2004

Th trng n v
(k,h tn,ng du)

K ton trng
(k,h tn)

Ngi lp phiu
(k,h tn)

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

Bo co k ton

25

Th qu

(k,h tn)

X nghip dt may XNK

& dch v tng hp

Giy bo n
Ghi c : 112
S TK : 0015106285
Tn ti khon : XN Dt may XNK & dch v tng hp
Ti Ngn Hng : NN&PT NT
Ni dung tr tin : Rt TGNH v nhp qu T.M
Ghi n : 111
S TK :
Tn TK :
S tin :
Bng s : 150.000.000
Bng ch : Mt trm nm mi triu ng
KT trng
Kim sot
KT ghi s
G
(K)

(K)

(K)

(K)

***************************

Bo co k ton

26

Th qu
(K)

n v : ..............
B phn : ...........
............................

Mu s 01-VT
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti chnh

Phiu nhp kho

Ngy.thng.nm.

S : 104
N:152
C: 111

H tn ngi giao hng : Nguyn Hng Vn

Theo : H S 029442 ngy 02 thng 04 nm 2004 ca Cty TNHH Bnh
Minh ................................................................................................................
Nhp tai kho : .................................................................................................
STT

1
2

Tn,nhn
hiu,quy cch
phm cht vt
t
(Sn phm hng
ho )
Ch mu

M
s

n v
tnh

S lng
n gi
Theo Thc
chng nhp
t
912

13154

Thnh tin

11.996.448

Cng :

Th trng
n v

Bo co k ton

K ton
trng

Ph trch
cung tiu

27

Ngy .thng ..nm.

Ngi giao
Th kho
hng

n v : ..............
a ch: ..............
............................
............................
Telefax:..............

Quyn s : 01
Mu s 02-TT
S : 95
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Phiu chi
Ngy.thng.nm.
N:152,1331
C: 111
H tn ngi nhn tin : Cty TNHH Bnh Minh ..................................
a ch : 148 Quan Hoa H Ni .....................................................
L do chi : Mua ch
S tin : 13.196.092,8 (Vit bng ch) : Mi ba triu mt trm chn
mi su nghn khng trm chn mi hai phy tm ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch) : Mi ba triu mt trm
chn mi su nghn khng trm chn mi hai phy tm ng .
Ngy 02 thng 04 nm 2004
Th trng
n v
(k,h tn,
ng du)

K ton
trng

(K,h tn)

Ngi lp
phiu
(K,h tn)

Th qu

Ngi nhn
(K,h tn)
tin

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

Bo co k ton

28

(K,h tn)

Cng ty: ..................

.................................
Cng ho x hi ch ngha Vit Nam
c lp-T do-Hnh phc

Hp ng mua bn
Nm 2004
- Cn c vo php lnh HKT ca hi ng nh nc , nc cng ho
XHCN Vit Nam , cng b ngy 29/09/1989 .
- Cn c vo ngh nh s . HBT ngy /../1989 ca hi ng
b trng hng dn vic thi hnh php lnh HKT .
Hm nay
ngy.. thng ..nm 2004
Bn A : Cty TNHH Bnh Minh ..........................................................
a ch : 148 Quan Hoa Cu Giy ...................................................
Do ng (b) : L Thu H ......................................................................
Chc v : Trng phng i din .........................................................
Bn B : X nghip dt may XNK & dch v tng hp .........................
a ch : 105 Trng Chinh H Ni .............................................
Do ng (b) : Nn B Hi .....................................................................
Chc v : G i din.....................................................................
Hai bn bn bc , tho thun k kt hp ng theo cc iu khon sau :
Tn hng , s lng , gi c :
STT Tn hng
VT S lng
n gi
Thnh tin
1
Ch mu
Cun 912
13.154
11.996.446
2
Hai bn cam kt thc hin y cc iu khon ghi trong hp ng . Bn
no vi phm gy thit hi cho bn kia phi bi thng .
Hp ng lm thnh hai bn , mi bn gi mt bn .
i din bn A:
(K tn , ng du)

Bo co k ton

i din bn B:
(K tn , ng du)

29

Ho n
Gi tr gia tng
Ngy 02 thng 04 nm 2004
n v bn hng : Cty TNHH Bnh Minh ................................................
a ch : 148 Quan Hoa Cu Giy H Ni ..................................
S ti khon : ..............................................................................................
in thoi : ................................................................................................
M s :........................................................................................................
H tn ngi mua hng : XN dt may XNK & dch c tng hp.............
Tn n v : ................................................................................................
a ch : 105 Trng Chinh H Ni.....................................................
S ti khon : .............................................................................................
Hnh thc thanh ton : ................................................................................
M s :.......................................................................................................
STT

Tn hng ho
n v
S lng
n gi
Thnh tin
dch v
tnh
1
Kho di
Chic
1020
1560
1.591.200
2
Kho ngn
Nt
3410
1021
3.481.610
Cng tin hng
5.072.810
Thu sutGTGT
%Tin thu GTGT
507.281
Tng cng tin thanh ton
5.580.091
S tin ghi bng
Nm triu nm trm tm mi nghn khng trm chn mi
ch
mt ng
Ngi mua hng
Ngi bn hng
Th trng n v
(K,ghi r tn) (K,ghi r tn)
(K,ng du,ghi r tn)

(Cn kim tra , i chiu giao nhn phiu , ho n )

Bo co k ton

30

n v :.
B phn :

Mu s : 05-VT
Ban hnh theo Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Bin bn kim nghim

Ngy 02thng04nm 2004
S..
Cn c H s 029442 ngy 02 thng 04.nm 2004
Ca.
Bin bn kim nghim gm :
ng (b) : L Hoi Nam Trng ban
ng (b) : V Quc Dim ..U vin
ng (b) : Nguyn Thanh Loan ..U vin
kim nghim cc loi :
STT Tn,nhn M Phng
hiu quy
S thc
cch,phm
kim
cht vt t,
nghim
sn phm
hng ho
A
B
C
D
1
Ch mu

n
v
tnh

S
lng
theo
chng
t

E
1
Cun 912

Kt qu kim nghim Ghi

SL ng
SLkhng Ch
quy
ng quy
cch,phm cch,phm
cht
cht
2
912

3
0

kin ca ban kim nghim : Sn phm t cht lng tt

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

i din k thut
(K,h tn)
Bo co k ton

Th kho
(K,h tn)
31

Trng ban
(k,h tn)

n v : ..............
a ch: ..............
............................
............................
Telefax:..............

Quyn s : 01
Mu s 02-TT
S :96
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Phiu chi
Ngy.thng.nm 200..
N:521
C: 111
H tn ngi nhn tin : Cty Thi trang Anh Phng .................................
a ch : 111 Hong Vn Thi .....................................................................
L do chi : Tr tin CK
S tin : 454.685
(it bng ch ) : Bn trm nm mi t nghn su
trm tm mi lm nghn ng .
Km theo :Chng t gc
nhn s tin (Vit bng ch) : Bn trm nm mi t
nghn su trm tm mi lm nghn ng .
Ngy 02 thng 04 nm 2004
Th trng
n v
(k,h tn,
ng du)

K ton
trng

(K,h tn)

Ngi lp
phiu
(K,h tn)

Th qu

Ngi nhn
(K,h tn)
tin

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

Bo co k ton

32

(K,h tn)

n v : ..............
a ch: ..............
............................
............................
Telefax:..............

Quyn s :
S : 106

Mu s 01-TT
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Phiu thu
Ngy.thng.nm 200..
N:111
C: 511,3331
H tn ngi np tin : Cty Thi trang Anh Phng ..............................
a ch : 111 Hong Vn Thi ..............................................................
L do np : Thanh ton tin hng
S tin : 45.468.500
(Vit bng ch): Bn mi lm triu bn trm sau
mi tm nghn nm trm ng .
Km theo :Chng t gc
nhn s tin (Vit bng ch) : Bn mi lm triu bn trm
sau mi tm nghn nm trm ng .
Ngy 02 thng 04 nm 2004
Th trng n v
(k,h tn,ng du)

K ton trng
(k,h tn)

Ngi lp phiu
(k,h tn)

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :
Bo co k ton

33

Th qu

(k,h tn)

n v : ..............
B phn : ...........
............................
............................

Mu s 01-VT
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti chnh

Phiu xut kho

S:116
N:632
C: 155

Ngy.thng.nm 200
H tn ngi nhn hng : Le Thu Oanh
a ch (B phn ) :
L do xut kho : Bn cho CH Thi trang Anh Phng
Xut ti kho :
S
TT

1
2
3

Tn,nhn
hiu,quy cch
phm cht vt
t
(Sn phm hng
ho )
S mi nam di
tay
S mi n di tay
Qun nam

M
s

n v
tnh

S lng
n gi
Theo Thc
chng nhp
t

Thnh tin

Chic

150

42.650

6.397.500

Chic
Chic

280
195

32.143
46.850

9.000.040
9.135.750

Cng :

24.533.290
Ngy .thng ..nm200

Th trng
n v

Bo co k ton

K ton
trng

Ph trch
cung tiu

34

Ngi nhn
hng

Th kho

Ho n bn hng
Mu s :02 GTTT
Thng thng
BT/2003B
Lin 2:Giao khch hng
Ngy 02 thng 04 nm 2004 .
n v bn hng : XN dt may XNK & dch v tng hp .........................
a ch : 105 Trng Chinh H Ni.......................................................
S ti khon : ................................................................................................
in thoi : ..................................................................................................
M s :.........................................................................................................
H tn ngi mua hng : Ca hng Thi trang Anh Phng ......................
Tn n v : ..................................................................................................
a ch : 111 Hong Vn Thi H Ni .................................................
S ti khon : ................................................................................................
Hnh thc thanh ton : ..................................................................................
M s :..........................................................................................................
Tn hng ho ,
dch v
S mi nam di
tay
S mi n di
tay
Qun nam

n v
tnh
Chic

S lng

n gia

Thnh tin

150

71.500

10.725.000

Chic

280

55.000

15.400.000

Chic

195

78.000

15.210.000

Cng tin bn hng ho , dch v :

Thu suet 10 % Tin thu VAT :

41.335.000
4.133.500

Tng cng :

45.468.500

Ngi mua hng

(k,ghi r tn)

Ngi bn hng
(k,ghi r tn)

(Cn kim tra i chiu khi lp , giao , nhn ho n ).

Bo co k ton

35

Th trng n v
(k,ghi r tn)

n v : ..............
B phn : ...........
............................
............................

Mu s 01-VT
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti chnh

Phiu Xut kho

S : 123
N:532
C: 155

Ngy.thng.nm.

H tn ngi giao hng : Trn Th Thu

a ch (B phn) : BPBH
L do xut kho : Xut bn cho Cty Nam Sn
Nhp tai kho : .................................................................................................
STT

1
2
3
4

Tn,nhn
hiu,quy cch
phm cht vt t
(Sn phm hng
ho )
S mi nam di
tay
S mi nam ngn
tay
S mi n di tay
S mi n ngn
tay

M
s

n v
tnh

S lng
Yu Thc
cu xut

n gi

Thnh tin

Chic

750

42.650

31.987.500

Chic

500

31.069

15.534.500

Chic
Chic

430
345

32.143
28.510

13.821.490
9.835.950

Cng :

71.179.440
Ngy 06thng04..nm2004

Th trng
n v

Bo co k ton

K ton
trng

Ph trch
cung tiu

36

Ngi nhn
hng

Th kho

n v : ..............
a ch: ..............
............................
............................
Telefax:..............

Quyn s :1
S:101

Mu s 02-TT
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Phiu chi
Ngy.thng.nm 200..
N:521
C: 111
H tn ngi nhn tin : Cty CP Nam Sn ...............................................
a ch : ng Anh H Ni ....................................................................
L do chi : Tr tin CK
S tin : 2.728.550 (Vit bng ch ) : Hai triu by trm hai mi
tm nghn nm trm nm mi ng .
Km theo :Chng t gc
nhn s tin (Vit bng ch):Hai triu by trm hai mi
tm nghn nm trm nm mi ng .
Ngy 02 thng 04 nm 2004
Th trng
n v
(k,h tn,
ng du)

K ton
trng

(K,h tn)

Ngi lp
phiu
(K,h tn)

Th qu

Ngi nhn
(K,h tn)
tin

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

Bo co k ton

37

(K,h tn)

Ho n bn hng
Mu s :02 GTTT
Thng thng
BT/2003B
Lin 2:Giao khch hng
Ngy 06 thng 04 nm 2004 .
n v bn hng : XN dt may XNK & dch v tng hp .........................
a ch : 105 Trng Chinh H Ni.......................................................
S ti khon : ................................................................................................
in thoi : ..................................................................................................
M s :.........................................................................................................
H tn ngi mua hng : CTy CP Nam Sn .............................................
Tn n v : ..................................................................................................
a ch : ng Anh H Ni .................................................................
S ti khon : ................................................................................................
Hnh thc thanh ton : ..................................................................................
M s :..........................................................................................................
Tn hng ho , n v S lng
dch v
tnh
B
C
1
S mi nam di Chic
750
tay
S mi nam
Chic
280
ngn tay
S mi n di
Chic
345
tay
S mi n ngn Chic
tay
Cng tin bn hng ho , dch v :
Thu suet 10 % Tin thu VAT :

n gia

Thnh tin

2
71.500

3
53.625.000

59.000

29.500.000

55.000

23.650.000

50.000

17.250.000
124.025.000
12.402.500

Tng cng :
Ngi mua hng
(k,ghi r tn)

136.427.500
Ngi bn hng
(k,ghi r tn)

(Cn kim tra i chiu khi lp , giao , nhn ho n ).

Bo co k ton

38

Th trng n v
(k,ghi r tn)

Cng ty : XN dt may XNK

& dch v tng hp

Giy bo c
Ghi n :112
Tn ti khon: XN dt may XNK $ dch v tng hp.
Ti Ngn hng: NN $ PTNT
Ni dung thu tin : Bn hng
Ghi c TK: 111
S TK :
Tn TK: CTy CP Nam Sn
S tin :
Bng s: 136.427.500
Bng ch: Mt trm ba mi su triu bn trm hai mi by nghn nm
trm ng.

KT trng
(k)

Kim sot
(k)

Bo co k ton

KT ghi s
(k)

39

G
(k)

Th qu
(k)

Cng ty : XN dt may XNK ..........................

&dch v tng hp..........................................

Bng trch v phn b khu hao TSC

Thngnm 2004
Ch tiu
Stt

Tg s
dng

S khu
Nguyn gi

hao

627

641

642

S khu
hao
trch k
I

trc

2543096010 415318785 369613905,2 23635325,98 22069553,82

S khu
hao
II

tng

71150052

68288267

180000000

180000000

trong k
S khu
hao
III

gim
trong k
S trch
khu

IV

hao k
ny

Bo co k ton

40

965412

1896373

Cng ty : XN dt may XNK ..........................

& dch v tng hp.........................................

Bng tng hp tin lng

Thng nm 2004

Phng
ban

S lng
phi tr

Khen
thng
ph cp
612000

Tng cng

Tm ng
k I

Cn lnh

Phng
4863744,2
5475744,2
2000000
3475744,2
t chc
hnh
chnh
Phng
5801165
705000
7506165
2500000
5006165
ti
chnh
Phng 1715277,98 150000 1881277,98 1000000
881277,98
dch v
PxI
32416300
2096800
34513100 18500000 16013100
P x II 24763339,88 1945700 26709099,88 14500000 12209099,88
Tng s

Ngi lp biu
(k)

Bo co k ton

K ton trng
(k)

41

n v : XN dt may XNK
B phn:..

Mu s : 01-LTL
Ban hnh theo Q s 1141-TC/CKT
Ngy 1/11/1995 ca B Ti Chnh

Bng chm cng

Thng

nm 200

Ngy trong thng

S H v Cp
TT tn
bc
lng
hoc
chc
v

10 ..

A
1
2
3

1
+
+
K

2
+
+
K

3
+
+
K

6
+
+
K

7
+
+
K

8
+
+
K

9
+
+
K

10
+
+
K

..
..
..
..

K
K
K
K

K
K
K

K
K
K
K

K
K
K
K

K
K
K
K

K
K
K
K

K
K
K
K

K
K
K
K

..
..
..
..

K
K
K
K

K
K
K
K

K
K
K
K

K
K
K
K

23
23
23
23

..

21

4
5
6
7
8

C
Q
Q
T
trng
CN
CN
CN
T
trng
CN

Bo co k ton

42

Quy ra cng

26 27 28 29 30 31 S
cng
hng
lng
SP
26 27 28 29 30 31 32
+ + + +
+ + + +
K K K K
22

S
cng
hng
lng
tgian
33
22
23

9
10
11
12
13
14
15
16
17
18
19
20
21

CN
CN
CN
CN
CN
CN
CN
CN
CN
CN
CN
CN
CN
Cng: .

K
K
K
K
K
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

Ngi chm cng

(K,h tn)

K
K
K
P
K
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

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

Ph trch b phn
(K,h tn)

K hiu chm cng :

- Lng SP : K
- Lng tgian : +
- m , iu dng :
- Con m : C
- Thai sn : TS
- Ngh php : P

Bo co k ton

K
K
K
K
K
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

K
K
K
P
P
K
K
K
K
K
K
K
K

K
K
K
K
K
K
K
K
K
K
K
K
K

23
23
23
22
22
23
23
23
23
23
23
23
23

Ngi duyt
(K,h tn)

- Hi ngh , hc tp : H
- Ngh b : NB
- Ngh khng lng : Ro
- Ngng vic : N
- Tai nn :T
- Lao ng ngha v : L

43

Doanh nghip :.

Bng phn b tin lng v bo him x hi

S
TT

Ghi c
TK
i
tng
sd(ghi
n cc
TK)

Phng
t chc
hnh
chnh
2 Phng
ti chnh
3 Phng
dch v
4 Phn
xng I
5 Phn
xngII
Ngi lp bng
(K,h tn)

Bo co k ton

Thng ..nm 200

TK 334 Phi tr cng cho nhn vin
TK338 Phait tr , phi np khc

Tng cng

Lng

Cc
khon
ph cp

Cc khon
khc

Kinh ph G
(3382) 2%

BHXH
BHYT
(3383) 15% (3384) 2%

Cng c TK
338(3382,
3383,3384)

4863744,2

612000

5475744,2

109514,884

821361,63

6801165

705000

7506165

150123,3

1125924,75 150123,3

1426171,35 8932336,35

1713277,98

150000

1881277,98

37625,6

282191,7

37625,6

357442,9

2238720,9

32416300

2096800

34513100

69262

5176965

690262

6557489

41070589

24763339,88

1945700

26709099,88 534182

4006365

534182

5074729

31783829,9

109514,884 1040391,4

Ngy ..thng .nm200

K ton trng

44

6516135,6

Doanh nghip :..

Bng phn b tin lng v bo him x hi

Thng .. nm 200 .
TK 334-Phi tr cng nhn vin
TK 338-Phi tr , phi np khc

S
TT

Lng

Phng
4863744,2
TCHC
2 Phng ti
6801165
chnh
3 Phng
1713277,98
dch v
4 Phn
32416300
xng I
5 Phn
24763399,8
xng II
Ngi lp bng
(K,h tn )

Bo co k ton

Cc khon Cc
ph cp khon
khc

Tng cng

Cng co
TK 334

Kinh ph
C
(3382)

BHXH
(3383)

BHYT
(3384)

Cng c
TK338
(3382,3383,
3384)

612000

5475744,2

109515

821361,6

109515

1040391

6516135,6

705000

7560165

150123,3

1125924,8

150123,3

1426171

8932336,35

150000

1881278

37625,6

282191,7

37625,6

357443

8238721

2096800

34513100

690262

5176965

690262

6557489

41070589

1945700

26709100

534182

4006365

534182

5074729

31783829

ngy .thng.nm 200.

K ton trng
(K,h tn )

45

n v : ..............
a ch: ..............
............................
............................
Telefax:..............

Quyn s :1
S:101

Mu s 02-TT
Q s 1141-TC/Q/CKT
Ngy 01 thng 11 nm 1995
Ca B Ti Chnh

Phiu chi
Ngy.thng.nm 200..
N:627,1331
C: 111
H tn ngi nhn tin : S in lc HN .....................................................
a ch : .......................................................................................................
L do chi : thanh ton tin in
S tin : 1.666.492,3 (Vit bng ch ) : mt triu su trm su mi
su nghn bn trm chn hai phy ba ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch): mt triu su trm su mi
su nghn bn trm chn hai phy ba ng.
Ngy 19 thng 04 nm 2004
Th trng
n v
(k,h tn,
ng du)

K ton
trng

(K,h tn)

Ngi lp
phiu
(K,h tn)

Th qu

Ngi nhn
(K,h tn)
tin

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

Bo co k ton

46

(K,h tn)

Ho n tin in GTGT
(Lin 2: Giao khch hng)
Cng ty in lc thnh ph HN K
t ngy 20/3 n ngy 20/4 .
in lc : Thanh Xun
k hiu AA/2004T
a ch : 47 V Trng Phng
s 0193732
in thoi : 5586467
MS thu :0100101114-1 s h :1
Tn khch hng: XN may XNK % dch v tng hp
a ch khch hng: 105 Trng Trinh HN
M s khch hng:
MS thu kho:
S s GCS.

Ch s mi
2562

Ch s
c
3572

H s
Trong
:

Ngy.thngnm
TUQ Qun c

N tiu n gi
th
1010
1500

Thnh tin
1.514.993

Cng
1.514.993
Thu suet GTGT 10% Thu 151.499,3
GTGT
Tng cng tin thanh ton 1.666.492,3
S vit bng ch: Mt triu su trm su mi su nghn bn trm chn mi
hai phy ba ng.

Bo co k ton

47

n v : ..............
a ch: ..............
nm 1995 ...........
Telefax: ..............

Quyn s :1
S:110

Mu s 02-TT 41
Q s 1141-TC/Q/CKT
Ca B Ti Chnh

Ngy 01 thng 11

Phiu chi
Ngy.thng.nm 200..
N:627,1331
C: 111
H tn ngi nhn tin : Bu in thnh ph HN ........................................
a ch : .......................................................................................................
L do chi : thanh ton tin in thoi
S tin : 356.276,6 (Vit bng ch ) : Ba trm nm mi su nghn hai trm by mi su phy su ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch): Ba trm nm mi su nghn hai trm by mi su phy su
ng.
Ngy 19 thng 04 nm 2004
Th trng
n v

K ton
trng

Ngi lp
phiu

(k,h tn,
ng du)

(K,h tn)

(K,h tn)

Th qu

Ngi nhn
(K,h tn)
tin
(K,h tn)

78

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

Ho n dch v vin thng (GTGT)

Telecommunication sevice invoice(VAT)
Lin 2 : Giao khch hng (customer)
K hiu (Serial No) : CE/2003T
M s:
0 1

S (No): 413294
Bu in (Post office): TP H Ni
Qun , huyn (District):
Tn khch hng(Customers name): XN dt may XNM & dich v tng hp. MS

a ch(address): 105 Trng Chinh HN

in thoi(Tel): 8685841. M s thu bao(Code Tel):..
79

Hnh thc thanh ton (Kind of payment):.

Stt(item) n v
M s
M dch Tin
Tin
cung cp
thu(Ttion v(Sevice dch v thu
dch v
Code)
code)
(Service GTGT
(Supplying
changes) (VAT
company)
VND
amount
10%)
VND
1
Bu in
01325.706 32.570,6
TPHN
006862231
Tng cng tin thanh ton(Grand Total):

Tng cng
(Grand
total) VND

358.276,6
358.276,6

S tin vit bng ch(In words) : Ba trm nm mi tm nghn hai trm by su phy su ng.
Ngi np tin k
(Signature of payer)

n v : ..............
a ch: ..............
nm 1995 ...........
Telefax: ..............

Ngy thngnm 200.

i din giao dch k
(Reorasentative signature)

Quyn s :1
S:109

Mu s 02-TT 40
Q s 1141-TC/Q/CKT
Ca B Ti Chnh

80

Ngy 01 thng 11

Phiu chi
Ngy.thng.nm 200..
N:627,1331
C: 111
H tn ngi nhn tin : cng ty thot nc
a ch : .......................................................................................................
L do chi : thanh ton tin nc
S tin : 585.538,8(Vit bng ch ) : Nm trm tm mi nm nghn nm trm ba mi tm phy tm ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch): Nm trm tm mi nm nghn nm trm ba mi tm phy tm
ng.
Ngy 19 thng 04 nm 2004
Th trng
n v
(k,h tn,
ng du)

K ton
trng

(K,h tn)

Ngi lp
phiu
(K,h tn)

Th qu

Ngi nhn
(K,h tn)
tin
(K,h tn)

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :
n v : ..............

Mu s 01-VT 50
81

B phn : ...........
nm 1995
............................

Q s 1141-TC/Q/CKT
Ca B Ti chnh

Phiu Xut kho

Ngy.thng.nm.

S : 132
N:632
C: 155
H tn ngi nhn hng : ..
a ch (B phn) :
L do xut kho : Xut bn trc tip
Xut ti kho : ..................................................................................................
STT

1
2
3
4

Tn,nhn
hiu,quy cch
phm cht vt t
(Sn phm hng
ho )
B n
B tr em
S mi n di tay
S mi n ngn
tay

M
s

n v
tnh

S lng
Yu Thc
cu xut

n gi

Thnh tin

B
B
Chic
Chic

115
210
90
79

30057,9
28.542,5
32.143
28.510

3.456.658,5
5.993.925
2.892.870
2.252.290

Cng :

14.595.743,5

Ngy 25thng04..nm2004
82

Ngy 01 thng 11

Th trng
n v

n v : ..............
a ch: ..............
nm 1995 ...........
Telefax: ..............

K ton
trng

Ph trch
cung tiu

Quyn s :
S : 114

Ngi nhn
hng

Th kho

Mu s 01-TT 50
Q s 1141-TC/Q/CKT
Ca B Ti Chnh

Ngy 01 thng 11

Phiu thu
Ngy.thng.nm 200..
N:111
C: 511,331
H tn ngi np tin : CH tng hp s 1 ..............................................
a ch : 452 Nguyn Tri.....................................................................
L do np : Thanh ton tin hng
S tin : 27.181.440
(Vit bng ch): Hai mi by triu mt trm tm mi mt nghn bn trm bn mi
ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch) : Hai mi by triu mt trm tm mi mt nghn bn trm bn
mi ng.

83

Ngy 25 thng 04 nm 2004

Th trng n v

K ton trng

(k,h tn,ng du)

(k,h tn)

Ngi lp phiu
(k,h tn)

Th qu
(k,h tn)

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

ho n bn hng
thng thng
lin 2: giao khch hng
Ngy 25thng 04nm 2004

mu s : 02 GTTT3LL
BT/2003B

n vbn hng: XN dt may XNK & dch v tng hp

a ch: 105 Trng Chinh HN
S ti khon: ..............................................................................................
in thoai: ..................................................................................................
M s:
84

H tn ngi mua hng: Bch ho tng hp

Tn n v :.................................................................................................
a ch : ......................................................................................................
S ti khon : ..............................................................................................
Hnh thc thanh ton: ................................................................................
M s:
Tn hng ho
, dch v
B
B n
B tr em
S mi n di
tay
S mi n
ngn tay

n v tnh

S lng

n gi

Thnh tin

C
B
B
Chic

1
115
210
90

2
52.000
48.000
55.000

3=1x 2
5.980.000
10.080.000
4.950.000

Chic

79

50.000

3.950.000

Cng tin bn hng ho, dch v:

Thu sut...%.Tin thu VAT
Tng cng

Ngi mua hng

(k, ghi r h tn)

Ngi bn hng
(k, ghi r h tn)

24.960.000
2.496.000
27.456.000

Th trng n v
(k, ng du,ghi r h tn)
85

n v : ..............
a ch: ..............
nm 1995 ...........
Telefax: ..............

Quyn s :
S : 116

Mu s 01-TT 57
Q s 1141-TC/Q/CKT
Ca B Ti Chnh

Phiu thu
Ngy.thng.nm 200..
N:111
C: 711
H tn ngi np tin : Nguyn Th Thanh ...........................................
a ch : XN dt may XNK & dch v tng hp...................................
L do np : Np tin bn ph liu
S tin : 2.543.000 (Vit bng ch): Hai triu nm trm bn mi ba nghn ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch) : Hai triu nm trm bn mi ba nghn ng.

Ngy 27 thng 04 nm 2004

Th trng n v
(k,h tn,ng du)

K ton trng
(k,h tn)

Ngi lp phiu
(k,h tn)

Th qu
(k,h tn)

86

Ngy 01 thng 11

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

Cng ty XN dt may XNK

& dch v tng hp

bin bn thanh l TSC

ngy thng nm 2004
Cn c quyt nh s 02 ngy 20/4/2004 ca G CTy v thanh l TSC.
1. Ban thanh l gm:
ng (b): Nguyn Th Su.i din lnh o- trng ban.
ng (b): Nguyn Th Hng.u vin
ng(b): Trn c Huyu vin
2. Tin hnh thanh l TSC:
Tn , k hiu quy cch TSC : Thit b vn phng
Nm a vo s dng:
Nguyn gi : 180.000.000
Gi tr hao mn lu k: 180.000.000
Gi c ngi mua chp nhn:
3. Kt lun ca ban thanh l
87

Thit b vn phng ny n thi hn phi u t mi. Bin bn ny c lp thnh 2 bn, mt bn giao

cho phng k ton theo di trn s sch, mt bn giao ni s dng qun l TSC lu gi.
Ngy ..thng.nm 2004

Trng ban thanh l

(k)

n v : ..............
a ch: ..............
nm 1995 ...........
Telefax: ..............

Gim c
(k)

Quyn s :
S : 118

Mu s 01-TT 60
Q s 1141-TC/Q/CKT
Ca B Ti Chnh

88

Ngy 01 thng 11

Phiu thu
Ngy.thng.nm 200..
N:111
C: 511,3331
H tn ngi np tin : Siu th HN Marko ............................................
a ch : 15 Sn Tay _ HN ....................................................................
L do np : Thanh ton tin hng
S tin : 97.126.700 (Vit bng ch): Chn mi by triu mt trm hai mi su nghn by trm ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch) : Chn mi by triu mt trm hai mi su nghn by trm ng.

Ngy 28 thng 04 nm 2004

Th trng n v

K ton trng

(k,h tn,ng du)

(k,h tn)

Ngi lp phiu
(k,h tn)

Th qu
(k,h tn)

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :
89

n v : ..............
a ch: ..............
nm 1995 ...........
Telefax: ..............

Quyn s :1
S:114

Mu s 02-TT 60
Q s 1141-TC/Q/CKT
Ca B Ti Chnh

Ngy 01 thng 11

Phiu chi
Ngy.thng.nm 200..
N: 641
C: 111
H tn ngi nhn tin : Siu th HN Marko
a ch : 15 Sn Ty _ HN ...........................................................................
L do chi : Tr tin CK
S tin : 2.913.801(Vit bng ch ) :Hai triu chn trm mi ba nghn tm trm linh mt ng.
Km theo :Chng t gc
nhn s tin (Vit bng ch): Hai triu chn trm mi ba nghn tm trm linh mt ng.
Ngy 28 thng 04 nm 2004
Th trng
n v

K ton
trng

Ngi lp
phiu

(k,h tn,
ng du)

(K,h tn)

(K,h tn)

Th qu
(K,h tn)

Ngi nhn
tin
(K,h tn)

90

+ T gi ngoi t (vng , bc , qu ) :.
+ S tin quy i :

ho n bn hng
thng thng
lin 2: giao khch hng
Ngy 28 thng 04nm 2004

mu s : 02 GTTT3LL
BT/2003B

n vbn hng: XN dt may XNK & dch v tng hp

a ch: 105 Trng Chinh HN
S ti khon: ..............................................................................................
in thoai: ..................................................................................................
M s:
H tn ngi mua hng:
Tn n v : Siu th HN Marko .................................................................
a ch :15 Tay Sn HN .............................................................................
S ti khon : ..............................................................................................
Hnh thc thanh ton: ................................................................................
M s:
91

Tn hng ho
, dch v
B
B nam
B n
S mi tr em
S mi nam
di tay

n v tnh

S lng

n gi

Thnh tin

C
B
B
B
Chic

1
410
620
395
155

2
63.450
52.000
48.000
71.500

3=1x 2
26.014.500
32.240.000
18.960.000
11.082.500

Cng tin bn hng ho, dch v:

Thu sut...%.Tin thu VAT
Tng cng
Ngi mua hng
(k, ghi r h tn)

Ngi bn hng
(k, ghi r h tn)

88.297.000
8.829.700
97.126.700
Th trng n v
(k, ng du,ghi r h tn)

III. nh khon
1, N TK 111
C TK 131 (cty Hng Tho)
2, N TK 152
-Vi si

: 14.320.000
: 14.320.000
: 322.000.000
:186.208.000
92

- Vi dt kim
N TK 1331
C TK 331(cty Mai Hn )

: 135.792.000
: 32.200.000
: 354.200.000

3, N TK 152
-Kho di
-Kho ngn
N TK 1331
C TK 331 ( XN Hng Anh)

: 5.072.810
: 3.481.610
: 1.591.200
: 507.281
: 5.580.091

4, N TK 111
C TK 112

: 150.000.000
: 150.000.000

5, N TK 152 ( ch mu )
N TK 1331
C TK 111

: 11.996.448
: 1.199.644,8
: 13.196.092,8

6, a, N TK 632
C TK 155
-S mi nam di tay
-S mi n di tay
-Qun nam
b, N TK 111
C TK 511
C TK 3331
c, N TK 521
C TK 111

: 24.533.290
: 24.533.290
: 6.397.500
: 9.000.040
: 9.135.750
: 45.468.500
: 41.335.000
: 4.133.500
: 454.685
: 454.685

7, N TK 621 ( vi si )
-B nam

: 119.813.760
: 43.560.000
93

-B n
-B tr em
C TK 152

: 56.675.520
: 19.578.240
: 119.813.760

8, N TK 621 ( Vi th)
- B nam
- B n
- B tr em
C TK 152

: 118.989.490
: 34.869.340
: 55.119.240
: 29.000.000
: 118.989.490

9, N TK 621 ( Ch trng )
- B nam
- B n
- B tr em
C TK 152

: 5.696.838
: 1.485.570
: 2.984.058
: 1.227.210
: 5.696.838

10, N TK 621 ( Ch mu )
-B nam
-B n
-B tr em
C TK 152

: 8.087.030
: 2.229.040
: 2.714.184
: 3.143.806
: 8.087.030

11, N TK 157
C TK 155
-S mi n di tay
-S mi n ngn tay
-Qun n

: 25.003.490
: 25.003.490
: 7.392.890
: 8.838.100
: 8.772.500

12, N TK 331 ( cty Bo Long )

C TK 111

: 19.036.000
: 19.036.000
94

13, N TK 111
C TK 331( Vitcombank)

: 250.000.000
: 250.000.000

14, N TK 331 (cty Mai Hn )

C Tk 111

: 354.200.000
: 354.200.000

15, N TK 621 ( Phn )

- B nam
- B n
- B tr em
C TK 152

: 680.425
: 200.125
: 344.215
: 136.085
: 680.425

16, N TK 153 ( Sut ch )

N Tk 1331
C TK 111

: 740.250
: 74.250
: 814.275

17, N TK 153 ( Ti ng qun o )

N Tk 1331
C TK 111

: 5.544.350
: 554.435
: 6.098.785

18, a, N TK 632
C TK 155
-S mi nam di tay
-S mi nam ngn tay
-S mi n di tay
-S mi n ngn tay
b, N TK 112
C TK 511

: 71.179.440
: 71.179.440
: 31.987.500
: 15.534.500
: 13.821.490
: 9.835.950
: 136.427.500
: 124.025.000
95

C TK 3331
c, N TK 521
C TK 111

: 12.402.000
: 2.728.550
: 2.728.550

19, N TK 627
-B nam
-B n
-B tr em
C TK 153

: 445.842
: 215.730
: 137.475
: 92.637
: 445.842

20, N TK 621
-B nam
-B n
-B tr em
C TK 152 ( Cc nh)

: 1.416.480
: 590.200
: 383.630
: 442.650
:1.416.480

21, N TK 621
-B nam
- B n
C TK 152 ( Cc to )
22, N TK 621
- B nam
- B n
- B tr em
C TK 152 ( Chun nh)

: 682.264
: 572.204
: 155.060
: 682.264
: 5.320.476
: 1.531.920
: 2.528.159
: 1.260.397
: 5.320.476

23, N Tk 627
- B nam
- B n
- B tr em

: 4.697.350
: 1.274.000
: 2.237.200
: 1.186.150
96

C TK 153 ( ti ng q.o )

: 4.697.350

24, a, N TK 632
C TK 157
b, N TK 111
C TK 511
C TK 3331
c, N TK 641
C TK 111

: 25.003.490
: 25.003.490
: 47.327.500
: 43.025.000
:4.302.500
: 946.500
: 946.500

25, N TK 141 ( Nguyn Vit Thanh )

C TK 111

: 8.750.000
: 8.750.000

26, N TK 331 ( L Hu Th )
C TK 111

: 84.999.198
: 84.999.198

27, N TK 331 ( cty TNHH Thin Ngn )

C TK 111

: 16.000.000
: 16.000.000

28, N TK 111
C TK 131 ( Siu th Seoul )

: 27.500.000
: 27.500.000

29, N TK 111
C TK 131 ( cty CP Vit An )

: 7.350.000
: 7.350.000

30, a, N TK 632
C TK 155
- S mi n di tay
- Qun n
- Qun nam

: 39.497.900
: 39.497.900
: 9.642.900
: 8.772.500
: 21.082.500
97

b, N TK 111
C TK 511
C Tk 3331
c, N TK 521
C TK 111

: 73.122.500
: 66.475.000
: 6.647.500
: 731.225
: 731.225

31, N Tk 331 ( Sao Phng Bc )

C TK 111

: 48.503.000
: 48.503.000

33,N TK 627
-B nam
- B n
- B tr em
N TK 641
N TK 642
C TK 142

: 68.288.634
: 21.438.634
: 29.307.450
:17.542.183
: 965.412
:1.896.373
: 71.150.052

34, N TK 622
- B nam
- B n
- B tr em
C TK 334

: 70.592.148
: 22.454.211
: 31.683.726
: 16.454.211
: 70.592.148

35, N TK 627
- B nam
- B n
- B tr em
C TK 334

: 8.396.500
: 3.020.000
: 3.126.500
: 2.250.000
: 8.396.500

36, N TK 641

: 2.115.158
98

N TK 642
C TK 334
37, N TK 641
N TK 642
N TK 334
N TK 622
- B nam
- B n
- B tr em
N TK 627
- B nam
- B n
- B tr em
C TK 338

: 5.931.820
: 8.046.978
: 401.880,02
: 1.127.045,8
: 5.222.137,56
: 13.412.508,12
: 4.266.300,09
: 6.019.907,94
: 3.126.300,09
: 1.595.335
: 573.800
: 594.035
: 427.500
: 21.758.906,5

38, N TK 152
- B nam
- B n
- B tr em
C TK 621

: 9.199.637
: 2.415.310
: 5.018.435
: 1.765.892
: 9.199.637

39, N TK 627 ( in )
- B nm
- B n
- B tr em
N TK 1331
C TK 111

: 1.514.993
: 562.135
: 539.600
: 413.258
: 151.499,3
: 1.666.492,3
99

42 ,

40, N TK 627 ( Nc )
- B nam
- B n
- B tr em
N TK 1331
C TK 111

: 557.656
:165.360
: 240.187
: 152.109
: 27.882,8
: 585.538,8

41, N TK 627 ( in thoi )

- B nam
- B n
- B tr em
N TK 1331
C TK 111

: 325.706
: 102.070
: 125.786
: 97.850
: 32.570,6
: 358.276,6

Gi t.t TP tn u k + Gi t.t TP nhp trong k

n gi =
S lng TP tn .k + S lng TP nhp trong k
* B nam :
N TK 154
C TK 621
C TK 622
C TK 627

==> g =

138.006.529,1
3640

: 138.006.529,1
: 82.578.089
: 26.720.511,09
: 28.707.929

= 37.913,8

100

N TK 155
C TK 154

: 138.006.232
: 138.006.232

* B n
N TK 154
C TK 621
C TK 622 : 37.703.633,94
C TK 627 : 38.541.383
==> g =

192.130.647,94
6392

: 192.130.647,94
: 115.885.631

= 30.057,9

N TK 155
: 192.130.096,8

: 192.130.096,8

* B tr em
N TK 154
C TK 621
C TK 622
C TK 627
==> g =
N TK 155
C TK 154
43, N TK 157
C TK 155
- B nam

: 96.730.604,09
: 53.023.406
: 19.580.511,09
: 24.126.687
96.730.604,09
3389

= 28.542,5
: 96.730.532,5
: 96.730.532,5
: 66.847.586,7
: 66.847.586,7
: 24.643.970
101

C TK 154

- B n
- B tr em

: 30.358.479
: 11.845.137,5

44, N TK 642
C TK 111

: 1.515.700
: 1.515.700

45, N TK 153 ( Du sy )
N TK 1331
C TK 331 ( Cty Thin Trng )

: 1.750.000
: 175.000
: 1.925.000

46, N TK 111
C TK 141 ( Ng Vit Thanh )

: 625.400
: 625.400

47, N Tk 157
C TK 155
- B nam
- B n
- B tr em
- S mi nam d.tay

: 52.065.593,5
: 52.065.593,
: 15.544.658
: 18.635.898
: 11.274.287,5
: 6.610.750

48, N TK 111
C TK 112

: 100.000.000
: 100.000.000

49, N TK 334
C TK 111

: 81.813.488,44
: 81.813.488,44

50,a, N TK 632
C TK 155
- B nam
- B n

: 14.595.743,5
: 14.595.743,5
: 3.456.658,5
: 5.993.925
102

- S mi n d.tay
- S mi n n.tay
b, N TK 111
N TK 521
C TK 511
C TK 3331

: 2.829.870
: 2.252.290
: 27.181.440
: 274.560
: 24.960.000
: 2.496.000

52, N TK 111
C TK 131 (cty TNHH Dt may )

: 17.095.000
: 17.095.000

53, N TK 152 ( Ka ki )
N TK 1331
C TK 331 ( cty Mai Hn )

: 23.145.000
: 2.314.500
: 25.459.500

54, N TK 152
- La trn
- La hoa
N TK 1331
C TK 331 ( HuSilk)

: 95.949.150
: 44.125.000
: 51824.150
: 9.5940.915
: 105.544.065

55, N TK 152 ( Kho ng)

N TK 1331
C TK 111
C TK 331 ( cty Bc Ninh )
56, a, N TK 214
C TK 211

: 3.469.500
: 346.950
: 1.908.225
: 1.908.225
: 180.000.000
:180.000.000

b, N TK 811

: 1.050.000
103

C tk 111

: 1.050.000

57, N TK 111
C TK 711

: 2.543.000
: 2.543.000

58, N TK 157
C TK 155
- B nam
- B n
- B tr em

: 8.124.022
:8.124.022
: 4.170.518
: 2.554.921,5
: 1.398.582,5

59, N TK 111
C TK 131 ( CH Anh Phng )

: 8.769.000
: 8.769.000

60, a. N TK 632
C TK 157
- B nam
- B n
- B tr em
- S mi nam d.tay

: 52.065.593,5
: 52.065.593,5
: 15.544.658
: 18.635.898
: 11.274.287,5
: 6.610.750

b, N TK 111
C TK 511
C TK 3331

: 97.126.700
: 88.297.000
: 8.829.700

c, N TK 641
C TK 111

: 2.913.801
: 2.913.801

61, N TK 331 (cty Thnh t )

C TK 111

: 15.612.764
: 15.612.764
104

62, a. N TK 632
C TK 155
- B nam
- B n
- B tr em
b, N TK 111
N TK 131 (cty Vn Xun )
C TK 511
C TK 3331

: 10.524.436
: 10.524.436
: 3.905.121,4
: 4.478.627,
: 2.140.687,5
: 9.835.842,
: 9.835.842,5
: 17.883.350
: 1.788.335

63, N TK 632
C TK 157
- B nam
- B n
- B tr em
b, N TK 111
N TK 641
C TK 511
C TK 3331

: 18.425.977
: 18.425.977
: 7.014.053
: 5.560.711,5
: 5.851.212,5
: 33.613.713,5
: 686.361,5
: 31.198.250
: 3.119.825

64, N TK 331 ( Cty Phng ng )

C TK 111

: 17.932.500
: 17.932.500

65, N TK 331 ( XN Hng Anh )

C TK 111

: 5.580.091
: 5.508.091

66, N TK 111
C TK 131 ( Vn Xun)

: 9.835.842,5
: 9.835.842,5
105

67, N TK 331 ( HuSilk)

C TK 111

: 105.544.065
: 105.544.065

68, a. N TK 632
C TK 157
- B nam
- B n
- B tr em
b, N TK 111
N TK 641
C TK 511
C TK 3331

: 8.124.022
: 8.124.022
: 4.170.518
: 2.554.921,5
: 1.398.582,5
: 14.975.383,5
: 151.266,5
: 13.751.500
: 1.375.150

Kt chuyn cc khon gim tr :

N TK 511
C TK 521
Kt chuyn doanh thu :
N TK 511
C TK 911
Kt chuyn gi vn :
N TK 911
C TK 632
Kt chuyn CFBH, CFQLDN :
N TK 911
C TK 641
C TK 642
Kt chuyn LN t hot ng SXKD :
N TK 911
C TK 421
Kt chuyn CF hot ng TC :

: 4.189.020
: 4.189.020
: 446.761.080
: 446.761.080
: 263.949.892
: 263.949.892
: 18.651.367,82
: 8.180.429,0
: 10.470.938,8
: 164.159.820,18
: 164.159.820,18
106

N TK 911
C TK 811
Kt chuyn doanh thu hot ng TC :
N TK 711
C TK 911
Kt chuyn LN hot ng TC :
N TK 911
C TK 421
Kt chuyn thu :
N TK 333
C TK 133

: 1.050.000
:1.050.000
: 2.543.000
: 2.543.000
: 1.493.000
: 1.493.000
: 47.178.703,5
: 47.178.703,5

IV. Phn nh vo s ti khon :

TK 111
50850000
14320000
150000000
45468500
250000000
47327500
27500000
7350000
73122500
625400
100000000
27181440
17095000

13196092.8
454685
19036000
354200000
814275
6098785
2728550
946550
8750000
84999198
16000000
731225

TK112
458963000
136427500
136427500
345390500
TK 131
78179000
9835842.5

107

150000000
100000000
250000000

14320000
27500000
7350000
9835842.5

2543000
8769000
97126700
9835842.5
33613713.5
9835842.5
14975383.5

936689822
194600519.1

48503000
1666492.3
585538.8
358276.6
1515700
81813488.44
1908225
1050000
2913801
15612764
17932500
105544065
5580091
792939302.9

9835842.5
TK141
92700000
8750000
100824600
TK142
141052394
0
135498044

108

8769000
17095000
84869842.5

625400

5554350

TK152
429022875
322000000
5072810
11996448
9199637
23145000
95949150
3469500
470832545
639168657
TK 155
211623950
138006232
192130096.8
96730532.5

TK153
119813760
118989490
5696838
8087030
680425
1416480
682264
5320476
260686763

24533290
25003490
71179440
66847586.7
52065593.5
14595743.5
18425977
8124022
10524436

0
740250
5544350
1750000
8034600
2891408
TK 154
183074236
138006529.1
192130647.9
96730604.09
426867781.1
183075155.8

445842
4697350
5143192

138006232
192130096.8
96730532.5
426866861.3

TK 157
0
25003490
52065593.5
18425977
8124022
66847586.7
109

25003490
18425977
8124022
52065593.5

426866861.3
307693332.6

39497900
330797478.7

170466669.2
66847586.7

103619082.5

TK 214
TK211
2543096010

180000000
180000000

415318785
71150052
235318785

2363096010
TK152 (v.si )
145432320
186208000 11981376
0
211826560

TK 152 (chun nh)

6068269

TK 152 (v.th )
153180840

TK 152 (ch mu)

4943224
11996448

11898949
0

5320476
747793

34191350
TK 152 (v.dt kim
)
102447676
135792000
238239676

8087030

8852642
TK 152 ( ch trng)
6226476
5696838
529638
110

Tk 152 ( cc to )
1426552

TK 152 ( phn)
736460
682264

680425

744288

56035

Tk 152 ( cc nh )
1770600

TK 152 (La trn )

354120

0
44125000
44125000

TK 152 (chun to )
3144918
0
3144918

TK 152(kho ng)
0
3469500
3469500

1416480

111

TK 155 (B nam)

Tk 155 (B n )

0
138006232

24643970
15544658
7014053
4170518
3905121.4
138006232 55278320.4
82727911.6
TK 155 (B tr em)
0
96730532.5 11845137.5
11274287.5
5993925
5851212.5
1398582.5
2140687.5
96730532.5 38503832.5
58226700

0
192130096.8

192130096.8
127084801.2

30358479
18635898
3456658.5
5560711.5
2554921.5
4478627.1
65045296

TK155 (nam d.tay)

55445000
6397500
31987500
6610750
44995750
10449250
Tk155 ( nam n.tay)
26408650
15534500

Tk 155 (n n.tay)
25659000

10874150
8838100
9835950
2252290

Tk 155 ( n d.tay)
51428800
112

20926340

9000040
7392890
13821490
9642900
2892870
42750190

4732660
TK155 (qun nam)
35137500
9135750
21082500
30218250

8678610

4919250
TK 133
0
32200000
507281
1199644.8
74025
554435
151499.3
27882.8
32570.6
175000
2314500
9594915
346950
47178704
0

TK 331

47178704

19036000
354200000
84999198
16000000
48503000
15612764
5580091
105544065
17932500
667407618

184150962
354200000
5580091
1925000
25459500
105544065
1908225

494616881

47178704
TK 334
5222137.56
113

140510169
70592148

TK333

47178704

47178704
2083693.5

81813488.4
0
4133500
12402500
6647500
2496000
8829700
1788335
3119825
1375150
4302500
45095010

87035626

TK 511
4189020
446761080

TK 338
0
21758907
21758907

8396500
8046978
87035626
140510169

450950100

114

41335000
124025000
43025000
66475000
24960000
88297000
31198250
17883350
13751500
450950100

TK 311

TK 421
1651123401
250000000
1901123401

1043560223
164159820.2
1493000
1209213043

TK411
600679925
0
600679925
TK 641
946550
2115158
401880.02
2913801
686361.5
151266.5
965412
8180429.02
TK 521
454685
2728550
731225
274560

TK 415
153218000
0
153218000
TK 642

8180429.02

5931820
1127045.8
1515700
1896373
10470938.8

10470938.8
10470938.8

8180429.02

4189020

TK 632
24533290
71179440
25003490
39497900
14595743.5
52065593.5
115

263949892

4189020
TK 622(TH)
70592148
13412508.12
84004656.12

4189020

84004656.1
84004656.1

10524436
18425977
8124022
263949892

263949892

TK 622 (b n)
31683726
6019907.94
37703633.94

37703633.94
37703633.94

116

TK 622(bnam)
22454211
4266300.09
26720511.09
TK 621 (TH)
119813760
118989490
5696838
8087030
680425
1416480
682264
5320476
260686763
TK 621
(bnam)
43560000
34869340
1485570
2229040
200125
590200
527204
1531920
84993399

26720511.1
26720511.1

82578089
115885631
53023406
9119637
260606763

TK 622 (bTE)
16454211
3126300.09 19580511.09
19580511.09 19580511.09
TK621(bn)
56675520
55119240
2984058
2714184
344215
383630
155060
2528159
120904066

5018435
115885631

120904066

TK621 (bTE)
19578240
29000910
1227210
3143806
136085
442650
1260397
54789298

2415310
82578089
84993399
117

1765892
53023406
54789298

TK627 (TH)
445842
5554350
68288267
8396500
1595335
1514993
557656
325706
4697350
91375999
TK 627(b nam)
215730
1274000
1356200
21438634
3020000
573800
562135
165360
102070
28707929

24126687
38541383
28707929

91375999

28707929

28707929

TK 627 (b n)
137475
2237200
2233150
29307450
3126500
539600
594035
240187
125786
38541383
TK 627 ( bTE )
92637
1186150
1965000
17542183
2250000
427500
413258
152109
97850
24126687

118

38541383

38541383

24126687
24126687

S chi tit
Vt liu , dng c, sn phm , hng ha

Nm 200
Tn vt liu , sn phm hng ho : Vi si 42/2 PE
Quy cch sn phm :
Ngy
thng
ghi s
1
1/4/04

Chng t
Din gii
S Ngy
hiu thng
2

3/4

3
2/4

117

3/4

4
Tn nh
k
Nhp mua
ca Cty
Mai Hn
Xut
SXSP

Ti
khon
i
ng

Nhp

n
gi

n v tnh : m
Xut

Tn

Lng

tin

Lng

tin

Lng

10

11
12
13772 145432320

6
10560

331

10580

17600

186208000

621

10560

tin

11346 119813760
211826560

Cng :

119

Tn vt liu , sn phm hng ho : vi dt kim

Quy cch sn phm :
Chng t

Ngy
Din
thng
ghi s S
Ngy gii
hiu thng
1
1/4
3/4

3
2/4

4
Tn
nh k
Nhp
mua ca
Cty Mai
Hn
Cng :

Ti
khon n
i
gi
ng
5

n v tnh : m

Nhp

Xut

Lng tin

Lng Tin Lng Tin

6
7
11042

Tn

10

11
9278

12
102447676

12300 135792000

238239676

120

Tn vt liu , sn phm hng ho : Vi th

Quy cch sn phm :
Ngy
thng
ghi s
1
1/4

Chng t
S Ngy
hiu thng
2

118

3/4

Din
gii
4
Tn
nh k
Xut
SXSP
Cng :

Ti
Nhp
khon n
i
gi
ng
Lng tin
5

6
8980

621

8980

n v tnh : m
Xut

Tn

Lng

tin

Lng

Tin

10

11
12
17058 153180840

13250,5 118989490
34191350

121

Tn vt liu , sn phm hng ho : Ch mu

Quy cch sn phm :
Chng t

Ngy
thng
ghi
S Ngy
s
hiu thng
1
1/4

2/4

104

2/4

3/4

120

3/4

Din
gii
4
Tn nh
k
Nhp
mua ca
Cty
TNHH
Bnh
Minh
Xut
SXSP

Ti
khon
i
ng

n v tnh : Cun

Nhp

n
gi

Xut

Tn

Lng

tin

Lng

tin

Lng

Tin

10

11
377

12
4943224

6
13112

111

13154

912

11996448

621

13112

317

4943224

13154

239

3143806
8852642

Cng :

122

Tn vt liu , sn phm hng ho : Ch trng

Quy cch sn phm :
Ngy
thng
ghi s

Chng t
Din gii
S Ngy
hiu thng

1
1/4

3/4

119

3/4

4
Tn nh
k
Xut
SXSP
Cng :

Ti
khon
i
ng

Nhp

n
gi

6
12918

621

12918

n v tnh : Cun
Xut

Tn

Lng

tin

Lng

tin

Lng

tin

10

11
482

12
6226476

441

5696839
529638

123

Tn vt liu , sn phm hng ho : B nam

Quy cch sn phm :
Chng t

Ngy
thng
ghi
S Ngy
s hiu thng
1
20/4

2
107
130

3
20/4
21/4

131

23/4

133

25/4

134

27/4

Din gii

4
Nhp kho TP
Xut gi bn
CH 25 B
Triu
Xut gi bn
siu th HN
Marko
Xut gi bn
CH
Hanosimex
Xut gi bn
cho CH Hng
Nhung
Xut bn cho
Cty Vn Xun
Cng :

Ti
khon n gi
i
ng

n v tnh : B

Nhp

Xut

Tn

Lng

tin

Lng

tin

Lng

Tin

7
3640

8
138006232

10

11

12

650

24643970

157

410

15544658

157

185

7614053

157

110

4170518

632

75

2843535

5
154
157

6
37913,8

83789498

124

Tn vt liu , sn phm hng ho : B n

Quy cch sn phm :
Chng t

Ngy
thng
Din gii
ghi
S Ngy
s
hiu thng
1

2
3
107 20/4
130 21/4
131 23/4
132 25/4
133 25/4
134 27/4

4
Nhp kho TP
Xut gi bn CH
25 B Triu
Xut gi bn siu
th HN Marko
Xut bn cho CH
Tng hp s 1
Xut gi bn CH
Hanosimex
Xut gi bn cho
CH Hng Nhung
Xut bn cho Cty
Vn Xun
Cng :

Nhp
Ti
khon n gi
i
ng
Lng tin
5
154
157

6
7
30057,9 6392

n v tnh : B
Xut

Tn

Lng tin

Lng Tin

8
9
192130096,8
1010

10

11

12

30358479

157

620

18635898

632

115

3456658,5

157

185

5560711,5

157

110

3306369

632

75

2254342,5
128557638,3

125

Tn vt liu , sn phm hng ho :B tr em

Quy cch sn phm :
Chng t

Ngy
thng
ghi
S Ngy
s hiu thng
1

2
107
130

3
20/4
21/4

131

23/4

132

25/4

133

25/4

134

27/4

135

Din gii

4
Nhp kho TP
Xut gi bn CH
25 B Triu
Xut gi bn siu
th HN Marko
Xut bn cho CH
Tng hp s 1
Xut gi bn CH
Hanosimex
Xut gi bn cho
CH Hng Nhung
Xut bn cho Cty
Vn Xun
Cng :

Nhp
Ti
khon n gi
i
ng
Lng
tin

n v tnh : B
Xut

Tn

Lng

tin

Lng

Tin

10

11

12

415

11845137,5

157

395

11274287,5

632

210

5993925

157

205

5851212,5

157

49

1398582,5

632

103

2939877,5

5
154
157

6
28542,5

7
3389

8
96730532,5

57427510

126

Tn vt liu , sn phm hng ho :S mi nam di tay

Quy cch sn phm :
Chng t

Ngy
thng
ghi
S Ngy
s
hiu thng
1

116

2/4

123

6/4

131

23/4

Din gii

4
Tn ng k
Xut bn cho CH
Thi trang Anh
Phng
Xut bn cho Cty
CP Nam Sn
Xut gi bn siu
th HN Marko
Cng :

Ti
khon
i
ng

Nhp

n gi

n v tnh : Chic
Xut

Tn

Lng

tin

Lng

tin

Lng

Tin

10

11
1300

12
55445000

632

150

6397500

632

750

31987500

155

6610750

6
42650

10449250

127

Tn vt liu , sn phm hng ho : S mi nam ngn tay

Quy cch sn phm :
Ngy
thng
ghi s
1

Chng t
Din gii
S Ngy
hiu thng
2

126

6/4

4
Tn nh
k
Xut bn
cho CH
Nam Sn
Cng :

Ti
khon
i
ng
5

Nhp

n
gi

6
31069

n v tnh : Chic

Xut

Tn

Lng

tin

Lng

tin

Lng

tin

10

11
850

12
26408650

500

15534500
10874150

128

Tn vt liu , sn phm hng ho : S mi n di tay

Quy cch sn phm :
Chng t

Ngy
thng
ghi
S Ngy
s
hiu thng
1

116

2/4

121

4/4

123

6/4

129

11/4

132

25/4

Din gii

4
Tn nh k
Xut bn cho CH Thi
trang Anh Phng
Xut gi bn CH 95/6
Phan Chu Trinh
Xut bn cho Cty CP
Nam Sn
Xut bn cho CH 23 L
Trng Tn
Xut bn cho CH Tng
hp s 1
Cng :

Ti
khon
i
ng
5

n
gi

n v tnh : Chic

Nhp

Xut

Lng tin Lng

6
32143

Tn

tin

Lng

tin

10

11
1600

12
51428800

280

9000040

230

7392890

430

13821490

300

9642600

90

2892780
8678700

129

Tn vt liu , sn phm hng ho : S mi n ngn tay

Quy cch sn phm :
Chng t

Ngy
thng
ghi
S Ngy
s
hiu thng
1

121

4/4

123

6/4

132

25/4

Din gii

4
Tn nh k
Xut gi bn CH 95/6
Phan Chu Trinh
Xut bn cho Cty CP
Nam Sn
Xut bn cho CH Tng
hp s 1
Cng :

Ti
khon
i
ng
5

n
gi

Nhp

n v tnh : Chic
Xut

Lng tin Lng

6
28510

Tn

tin

Lng

tin

10

11
950

12
25659000

310

8838100

345

9835950

79

2252290
4732660

130

S chi ph sn sut , kinh doanh

S Ngy
TT ghi
s

Chng t

TK
i
ng

1
2
3
4
5
6
7
8
9

3/4

5/4
6/4
7/4

Ngy
thng
117 3/4
118
119
120
122 5/4
125
126
127 7/4

Din gii

Tng s

Ghi n ti khon 621

Chia ra
B nam

Xut vi si SXSP
Xut vi th SXSP
Xut ch trng SXSP
Xut ch mu SXSP
Xut cc nh SXSP
Xut cc to SXSP
Xut phn SXSP
Xut dy chun SXSP

152
152
152
152
152
152
152
152
152

131

B n

119813760 43560000 56675520

118989490 34869340 55119240
1696838
1485570 2984058
8078030
2229040 2714184
1416480
590200
383630
628264
527204
15506
680425
200125
344215
1531920 2528159

B tr em
19578240
29000910
1227210
33143806
442650
136085
1250397

S Ngy
TT ghi
s

Chng t
S

1
2

6/4
7/4

124
128

Ngy
thng
6/4
7/4

3
4
5

12/4
15/4
15/4

6
7
8
9

15/4
19/4
19/4
20/4

19/4
20/4

S Ngy
TT ghi
s

108
109
110

Chng t
S

1
2

Din gii

TK
i
ng

Xut ch SXSP
Xut ti ng ca o
SXSP
Trich CF tr trc
Trch KHTSC
Xut tin lng cho
CBCNV
Trich BHXH,BHYT,KPGD
Tin in phi tr
Tin nc phi tr
Tin in thoi phi tr
Din gii

Ngy
thng
15/4 Tnh tin lng phi tr
cho CN trc tip SX
16/4
Trch
BHXH,BHYT,KPC

TK
i
ng
334

Tng s

Chia ra
B nam

B n

B tr em

215730
1274000

137475
2237200

92637
1186150

153
153

445842
4697350

`42
214
334

5554350 1356200 2233150 1965000

68288367 21438634 29307450 17542183
8396500 3020000 3126500 2250000

338
111
111
111

1595335
1514993
557656
325706

573800
562135
165360
102070

Tng s

594035
539600
240187
125786

427500
413258
152109
97850

Ghi n ti khon 622

Chia ra

338 13124508,12

132

Ghi n ti khon 627

B nam

B n

B tr em

22454211

31683726

16454211

4266300,09

6019907,94

3126300,09

S
TT

Ngy
ghi
s

Chng t
S
102

Ngy
thng
8/4

2
3
4

15/4
16/4
28/4

5
6

29/4
30/4

7
S
TT

Ngy
ghi
s

Chng t
S

1
2
3
4

111

Din gii
Tr tin hoa hng cho CH 95/6 Phan
Chu Trinh
Tnh tin lng phi tr cho BHPH
Tnh BHXH,BHYT,KPC
Tr tin hoa hng cho siu th HN
Marko
Tr tin hoa hng cho CH Hanaove
Tr tin hoa hang cho CH Hng
Nhung
Trch KHTSC
Din gii

Ghi n ti khon 641

TK
i
ng

Tng s

111

946550

334
338
111

2115158
401880,02
2913801

111
111

686361,5
151266,5

214

965412

TK
i ng

Tng s

B
B n B tr
nam
em
278300 341999 327250

Ghi n ti khon 642

Chia ra

Ngy
thng

21/4

Chia ra

B
nam
Trch KHTSC
Trch BHXH,BHYT,KPC
Trch tin lng phi tr cho CBQL
CF lm VS

133

214
338
334
111

1896373
1127045,8
8396500
1515700

B n

B tr
em

Nht k Chng t s 1
S Ngy
TT

Ghi c ti khon 111 Tin mt

Thng 04 nm 2004
Ghi c ti khon 111 , Ghi c cc ti khon
1331

521

331

334

141

152

1
2/4 1199644,8
11996448
2
2/4
454685
3
4/4
19036000
4
5/4
354200000
5
5/4
74025
6
5/4
554435
7
6/4
2728550
8
8/4
9
9/4
8750000
10 9/4
16000000
11 9/4
84999198
12 11/4
731225
13 11/4
48503000
14 19/4 151499,3
15 19/4
27882,3
16 19/4 32.570,6
17 21/4
18 25/5
81813488,44
19 26/4
173475
1734750
20 28/4
21 28/4
15612764
22 29/4
17932500
23 30/4
5580091
24 30/4
105544065
25 20/4
26
27 Cng 2213532,5 3914460 667407618 81813488 8750000 13731198

134

Ghi c ti khon 111 , Ghi c cc ti khon

S
TT

153

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

641

642

2/4
2/4
4/4
5/4
5/4
5/4
6/4
8/4
9/4
9/4
9/4
11/4
11/4
19/4
19/4
19/4
21/4
25/5
26/4
28/4
28/4
29/4
30/4
30/4
20/4

Cng c
TK111
13196092,8
454685
19036000
354200000
740250
740250
814275
5544350
5544350
6098785
2728550
8750000
946550
1946550
16000000
84999198
731225
48503000
1514993
1666492,3
557656
585538,8
325706
358276,6
1515700
1515700
81813488,44
1908488,44
2913801
2913801
15612764
17932500
5580091
105544065
1050000
1050000

Cng

6284600 3860351 1515700 2398355 1050000 729939302,9

135

627

811

Nht k - Chng t s 2
Ghi c ti khon 122 Tin gi Ngn Hng
Thng 04 nm 2004
S
TT

Chng t
S

Ngy

105

2/4

112

25/4

Din gii

Ghi c ti khon
112, Ghi n cc
N 111

Cng c TK
112

Rt TGNH v
Nhp qu TM
Rt TGNH v
Nhp qu

150.000.000

150.000.000

100.000.000

100.000.000

250.000.000

250.000.000

Nht k - chng t s 4
Ghi c Ti khon
331- Vay ngn hn
315- N di hn n hn tr
341- Vay di hn
342- N di hn

Ti khon : 311- Vay ngn hn

Thng 4 nm 2004
STT

Chng t

Din
gii

S
Ngy
hiu thng
107 5/4
Vay
ngn
hn
ngn
hng

S d u thng: 1.651.123.401
Ghi c TK Ghi c TK, ghi n
331
cc TK
Tk 111
Cng c
Cng
TK 311
n TK
250000000 250000000

S d cui thng: 1.901.123.40

136

Nht k chng t s 5
Ghi c Ti khon 331- Phi tr ngi bn
Thng 4 nm 2004
S Tn n v (Hoc S u
TT ngi bn hng) thng
C
1
2
3
4
5
6
7

CTy TNHH Bo
Long
Xng may L
Hu Th
CTyTNHH Thin
Ngn
CTy bao b
Thnh t
CTy Sao Phng
Bc
XN Hng Anh

CTy TNHH Mai

Hn
8 CTy TNHH
Thin Hng
9 CTy TNHH Bc
Ninh
10 CTy TNHH Hu
Silk
11 CTy TNHH
Phng ng

Ghi c TK 331,ghi n cc TK

Ti khon
152
Gi TT

Ti khon
153
Gi TT

1331

Cng c
TK 331

5072810

507281

5580091

345145000

34515500

379659500

175000

1925000

1734750

173475

1908225

95949150

9594915

105544065

44966171

494616881

19036000
84999198
16000000
15612764
48503000

1750000

184150962 447901710

137

1750000

S Tn n v (Hoc
TT ngi bn hng)

1
2
3
4
5
6

CTy TNHH Bo
Long
Xng may L Hu
Th
CTyTNHH Thin
Ngn
CTy bao b Thnh
t
CTy Sao Phng
Bc
XN Hng Anh

Ghi c TK 331,ghi n cc TK

S d cui thng

111

19036000

Cng n TK
331
19036000

84999198

84999198

16000000

16000000

15612764

15612764

48503000

48503000

5580091

5580091

CTy TNHH Mai

354200000
Hn
8 CTy TNHH Thin
Hng
9 CTy TNHH Bc
Ninh
10 CTy TNHH Hu
105544065
Silk
11 CTy TNHH Phng 17932500
ng
667407618

138

354200000

105544065
17932500
667407618

11360225

Nht k chng t s 7
thng 4 nm 2004
Phn I: tp hp chi ph sn xut Kinh doanh ton doanh nghip
Stt

Cc TK
ghi c

142

152

153

154

214

334

338

621

10
251487126

Cc TK
ghi n

1
1
2
3
4
5
6
7
8
9
11
12
13
14

2
TK 154
142
334
621
622
627
641
642
241
Cng A
152
153
155
Cng B
Tng cng
(A+B)

5222137,56
260686763
5554350

5554350

260686763

5143192

68288267
965412
1896373

70592148
8396500
2115158
5931820

5143192

71150052

87035626

13412508,12
1595335
401880,02
1127045,8
21758906,5
9199637

426866861,3
5554350

260686763

5143192

426866861,3

139

71150052

87035626

21758906,5

260686763

Stt

Cc TK
ghi c

622

627

NKCT s 1

Cc TK
ghi n

1
1
2
3
4
5
6
7
8
9
11
12
13
14

2
TK 154
142
334
621
622
627
641
642
241
Cng A
152
153
155
Cng B
Tng cng
(A+B)

Cc TK phn nh cc NKCT khc

11
84004656,12

84004656,12

84004656,12

12
91375999

91375999

91375999

13

NKCT
s 2
14

NKCT s 8

NKCT s 10

15

16

2398355
3860351
1515700

761480

76148

7774406

761480

76148

7774406

140

761480

76148

Tng cng chi

ph
17
426867781,1
5222137,56
260686763
84004656,12
91375999
8180429,02
10470938,8
886808704,6
9199637
426866861,3
436066498,3
1322875203

Phn II : Chi ph sn xut kinh doanh tnh theo yu t

Thng..nm 2004
Stt Tn cc TK
chi ph SX Nguyn vt
kinh doanh liu
1
2
1
TK 154
2
TK 631
3
TK 142
4
TK 337
5
TK 621
6
TK 622
7
TK 627
8
TK 641
9
TK 642
10 TK 2413
11 Cng trong
thng
12 Lu k t
u nm

Yu t chi ph SX kinh doanh

Tin lng BHXH,
Khu hao Chi ph
Chi ph bng
v cc
BHYT, kinh
tin khc
TS C
dch v
khon ph ph c nh
mua ngoi
cp
4
5
6
7
8

5222137,56

256630318

70592148
8396500
2115158
5931820

13412508,12
1595335
401880,02
1127045,8

68288267
965412
1896373

2398355

5554350
4697979
1515700

5222137,56
251487126
84004656,12
91375999
8180429,02
10470938,8

87035626

21758906,5

71150052

2398355

11768029

450471286,5

251687126
5143192

Tng cng chi

ph

141

Nht k Chng t s 8

S
TT

S hiu TK ghi
n

1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

2
111
112
113
131
138
128
222
511
632
139
159
911
157
711
641
Cng

Ghi ti khon 155,156,157,159,131,512,521

,531,632,641,642,711,712,811,821,911
Thng 04 nm 2004
Cc TK ghi c
155
157
Cc TK
ghi n

131

3
4
5
6
Tin mt
84869842,5
Tin gi ngn hng
Tin ang chuyn
Phi thu khch hng
Phi thu khc
u t ngn hn khc
Gp vn lin doanh
Doanh thu bn hng
Gi vn bn hng
263949892 103619082,5
D phng n phi thu kh i
D phng gim gi hng tn kho
X kt qu kinh doanh
Hng gi i bn
170466669,2
DT h/ ti chnh
CF bn hng

142

511

521

8941675

4189020

761480

S
TT

S hiu TK ghi
n

1
1
2
3
4
5
6
7
8
9
10
11

2
111
112
113
131
138
128
222
511
632
139
159

12

911

13
14
15

157
711
641
Cng

Cc TK
Ghi n

Cc TK ghi c

3
Tin mt
Tin gi ngn hng
Tin ang chuyn
Phi thu khch hng
Phi thu khc
u t ngn hn khc
Gp vn lin doanh
Doanh thu bn hng
Gi vn bn hng
D phng n phi thu kh i
D phng gim gi hng tn
kho
X kt qu kinh doanh

632

641

642

811

911

446761080

263949892

Hng gi i bn
DT h/ ti chnh
CF bn hng

81880818042 10470938,8
9,02

1050000
2543000
136899152
1

143

Nht k Chng t s 9
Ghi c : TK 211 - TSC thu ti chnh
TK212 TSC thu ti chnh
TK 213 TSC v hnh
Thng 04 nm 2004
S
TT

1
1

Chng t
S hiu
2

Din gii

Ngy
thng
3
26/4

144

Ghi c TK211 ghi n

cc TK
214

4
Thanh l
mt vn
phng
Cng:

Cng c
TK 211
5
6
180000000 180000000
180000000

Nht k Chng nhn s 10

Ghi c cc TK 121,128,129,236,139,141,
144,161,221,222,228,229,244,333,336,344,
411,412,414,415,412,431,441,451,461
Ti khon : 141 Tm ng
Thng 4 nm 2004
S
TT

Chng t

Din gii

S d u k
N

Ngy

1
2
3

D nh k
103

92700000

Ghi n TK 141,
ghi c cc TK
TK111

Cng n
TK141

Ghi c TK 141, ghi

n cc TK
TK111

Cng c
TK141

625400

625400

S d cui
thng
N

8750000 8750000

9/4

Tm ng cho anh
Ng Vit Thanh
111 22/4
Anh Ngo Vit
Thanh thanh
ton tin tm
ngi mua hng
trong k
Cng:
92700000

8750000

145

625400

100824600

Bng thng k s 1
Ghi n ti khon 111 tin mt
Thng 4 nm 2004
D nh k : 50.850.000
S
TT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

Ngy

Ghi n TK 111 , ghi c cc TK

112

1/4
2/4
2/4
5/4
8/4
10/4
10/4
11/4
22/4
24/4
25/4
26/4
27/4
28/4
28/4
28/4
29/4
29/4
30/4
Cng

131

311

3331

511

141

711

14320000
150000000
4133500

41335000

4302500

43025000

6647500

66475000

27500000
7350000

100000000

625400
2471040

24710400

8829700
894167,5
3055792,1

88297000
8941675
30557921

2543000

17095000
8769000

9835842,5
250000000

84869842,5

1361398,5
250000000 31695598,1

146

13613985
316955981

625400

2543000

S d
cui

Cng n TK
111

ngy

14320000
150000000
45468500
27500000
7350000
73122500
625400
100000000
27181440
17095000
2543000
8769000
97126700
9835842,5
33613713,1
9835842,5
14975383,5
250000000
47327500
936689821,6

987539821,6

Bng k s 2
Ghi n TK 112 tin gi ngn hng
Thng 4 nm 2004

S Chng t
Din
TT
gii
S
Ngy,thng
hiu
1
6/4/04
CTy
CP
Nam
Sn
thanh
ton
hng
bng
TGNH
2

S d u thng : 458.963.000
Ghi n TK 112, ghi c
S d cui
cc TK
ngy
511
3331
Cng n
TK 112
124025000 12402500 136427500 595390500

147

Doanh nghip ::XN dt may

XNK & dch v tng hp

Bng k khai s 3
Tnh gi thc t vt liu & cng c , dng c (TK 152.153)
Thng 4 nm 2004
S
TT

Ch tiu

I.S d u thng

2
3
4
5
6
7
8
9

II. Pht sinh trong thng

T NKCT s 1 (ghi c TK 111)
T NKCT s 2 (ghi c TK 112)
T NKCT s 5 (ghi c TK 331)
T NKCT s 6 (ghi c TK 151)
T NKCT s 7 (ghi c TK 154)
T NKCT s khc s 10
III. Cng s d u thng &
pht sinh trong thng (I+II)
IV. H s chnh lch
V. Xut trong thng (III-V)
VI. Tn kho cui thng (III-V)

10
11
12

TK 152 Nguyn liu

, vt liu
Hch
Thc t
ton
429022875

TK Cng c ,
dng c
Hch
Thc t
ton
0

13731198

8034600
6284600

447901710

1750000

9199637
899855420

8034600

260686763
639168657

5143192
2891408

Ngy 30 thng 04 nm 2004

K ton ghi s
(K, h tn)

K ton trng
(K, h tn)

148

bng k s 4
tp hp chi ph sn xut theo phn xng dng cho cc TK : 154, 631, 621, 622, 627
thng 04 nm 2004
ST Lo
T i
1

Cc TK ghi
C
Cc
TK ghi N

- TK 154 hoc
TK 631
- Phn xng
(sn phm)
+ B nam

+ B n

+ B tr em

6
7
8
9
10
11

142

152

214

- Tk 621
- Phn xng
(sn phm)
Phn xng
+ B nam
+ B n
+ B tr em

149

334

338

621

622

627

Cng chi
ph thc
t trong
thng

825780
89
115885
631
530234
06

2672051
1,09
3770363
3,94
1958051
1,09

2870792
9
3854138
3
2412668
7

1380065
29,1
1921306
47,94
9673060
4,09

12 3

- TK 622

13

- Phn xng

14

- Phn xng

15

+ B nam

849933
99

224542 426630
11
0,09

1117139
10,1

16

+ B n

120904
066

316837 601990
26
7,94

1596076
99,9

17

+ B tr em

547892
98

164542 312630
11
0,09

7436980
9,09

18 4
19
20
21

- TK 627
- Phn xng
- Phn xng
+ B nam

22

+ B n

23

+ B tr em
Cng

127400
214386
573800
2328643
0
34
4
223720
293074
594035
3213868
0
50
5
118615
175421
427500
1915583
0
83
3
469735 260686 682882 705921 150078 251487 8400465 9137599 8461401
0
763
67
48
43,12
126
6,12
9
52,2

150

bng k s 5
tp hp : Chi ph u t XDCB (TK 241)
Chi ph bn hng (TK 641)
Chi ph qun l doanh nghip (TK 642)
thng 04 nm 2004
STT
1
2
3
4
5
6
7
8
9
10
11
12

Cc TK ghi C
Cc TK ghi N
TK2411-Mua sm TSC
TK2412-XD c bn
Hng mc
- Cng tc xy dng
- Cng tc lp t
Thit b u t XDCB
- Chi kin thit c bn khc
Hng mc
..
..
TK2413- Sa cha ln TSC
TK641- Chi ph bn hng
- Chi ph nhn vin
- Chi ph vt liu, bao b

214

334

2115158

151

338

111

Cng chi ph
thc t trong
thng

2115158

13
14
15
16
17
18
19
20
21
22
23
24
25

- Chi ph dng c, dng

- Chi ph khu hao TSC
- Chi ph dch v mua ngoi
- Chi ph bng tin khc
TK642- Chi phi qun l DN
- Chi ph nhn vin qun l
- Chi ph vt liu qun l
- Chi ph dng vn phng
- Chi ph khu hao TSC
- Thu, ph v l ph
- Chi ph d phng
- Chi ph dch v mua ngoi
- Chi ph bng tin khc
Cng:

965412
401880,02
4697979
5931820

5931820

1896373

1896373
1127045,8

2861785

965412
401880,02
4697979

8046978

152

1528925,82

1515700
6213679

1127045,8
1515700
18651367,82

bng k s 6
tp hp : Chi ph tr trc (TK 142) (1421)
Chi ph phi tr (TK 335)
thng 04 nm 2004
STT

Din gii

1
1

2
D nh k

Trch CF tr trc cho

tng sn phm

S d u thng
N
3
141052394

N cc TK2..

C
4

TK 627
5
5554350

S d cui thng

Cng c
6
5554350

N
7
135498044

5554350

135498044

4
5
6
Cng:

153

C
8

bng k s 8
nhp, xut, tn kho
- Thnh phm
- Hng ho

thng 04 nm 2004
STT

Chng t

S
hiu
116

121

123

129

5
6

107
130

Din gii

Ghi c TK 155

TK:
Ngy
S
Gi thc t
thng
lng
2/4
Xut bn cho CH thi 625
24533290
trang Anh Phng
4/4
Xut gi bn cho CH 790
25003490
95/6 Phan Chu Trinh
6/4
XB cho Cty CP Nam 2025 71179440
Sn
10/4 XB cho CH 23 L 1000 39497900
Trng
20/4 Nhp kho thnh phm
21/4 Xut gi bn CH 25 2075 66847586,7
B Triu

154

S d u k: 211.623.950
Ghi n ccTK: Ghi n TK 155
Ghi n cc TK:
Cng c TK:
Gi thc t

TK: 154
S
Gi thc t
lng

Cng c TK:
Gi thc t

2075

426866861,3

24533290
25003490
71179440
39497900
426866861,3

131

23/4

132

25/4

133

25/4

10

134

27/4

11

135

27/4

12

107

21/4

Xut gi bn siu th
HN Marko
Xut bn trc tip cho
CH Hng Nhung
Xut gi bn CH
Hanosimex
Xut gi bn cho CH
Hng Nhung
Xut bn cho CTy
Vn Xun
Nhp kho TP
Cng:

1580

52065593,5

52065593,5

494

14595743,5

14595743,5

575

18425977

18425977

244

8124022

8124022

327

10524436

10524436

S d cui k: 307.693.332,6

155

Bng k s 9
Tnh gi thc t thnh phm, hng ho
Thng 04 nm 2004I
STT

Ch tiu

1
2
3
4
5
6
7
8
9
10
11

I. S d u thng
II. Pht sinh trong thng
- T NKCT s 5 (c TK 331)
- T NKCT s 6 (c TK 151)
- T NKCT s 7 (c TK 154)
- T NKCT s 1 (c TK 111)
- T NKCT s 2 (c TK 112)

III. Cng s d u thng v

pht sinh trong thng
IV. H s chnh lch
V. Xut trong thng
VI. Tn kho cui thng

12
13
14

TK 155 thnh phm

Hch ton
Thc t
211.623.950

TK 156 hng ho
Hch ton
Thc t

426.866.861,3

638.490.811,3
330.797.478,7
307.693.332,6

K ton ghi s
(K, h tn)

Ngy thng.nm 200..

K ton trng
(K, h tn)

156

bng k s 10
hng gi i bn (TK 157)
thng 04 nm 2004
Chng t

STT

Din gii

Ghi N TK 157
155
Gi tr

S d u thng: 0
Cng N TK
Ghi C TK 157 Cng C TK
157
157
632
Gi tr

Xut gi bn cho CH
95/6 Phan Chu Trinh
Xut gi bn CH 25
B Triu
Xut gi bn siu th
HN Marko
Xut gi bn CH
Hanosimex
Xut gi bn cho CH
Hng Nhung
CH Phan Chu Trinh
thanh ton tin hng
Siu th HN Marko
thanh ton tin hng
CH Hanosimex ttth
CH Hng Nhung ttth
Cng:

25.003.490

25.003.490

66.847.586,7

66.847.586,7

52.065.593,5

52.065.593,5

18.425.977

18.425.977

8.124.022

8.124.022

S hiu Ngy thng

1

121

4/4

130

21/4

131

23/4

133

25/4

134

27/4

108

8/4

28/4

8
9

28/4
30/4

25.003.490

25.003.490

52.065.593,5

52.065.593,5

18.425.977
8.124.022

170.466.669,2

157

18.425.977
8.124.022
170.466.669,2
103.619.082,5
S d cui thng: 66.847.586,7

bng k s 11
phi thu ca khch hng (Tk 131)
thng 04 nm 2004

STT
1
2
3
4
5
6
7

Tn ngi mua
D nh k
CTy thng mi Vn
Xun
CTy thng mi &
dch v Hng Tho
Siu th Soul
CTy c phn
Vit An
CTy TNHH
Dt may
CH thi trang
Anh Phng

511

S d u thng: 78.179.000
Ghi N TK 131
Ghi c TK 131
3331
Cng N TK 131 111
Cng c TK 131

8.941.675

894.167,5

9.835.842,5

9.835.842,5

9.835.842,5

14.320.000

14.320.000

27.500.000
7.350.000

27.500.000
7.350.000

17.095.000

17.095.000

8.769.000

8.769.000

84.869.842,2

84.869.842,2

8
9
Cng:

8.941.675

894.167,5

9.835.842,5

S d cui thng: 3.145.000

158

S d u nm
N

Ti khon : 111- Tin mt

50.850.000
Ghi C cc TK i ng N vi
TK ny
TK 112
TK 131
TK 311
TK 511
TK 3331
TK141
TK711
Cng pht sinh
S d cui thng

Thng 1

Thng 2

Thng 3

Thng 4
250.000.000
84.869.842,5
250.000.000
316.955.981
31.695.598,1
625.400
2.543.000

N
C
N
C

936.689.822
792.939.302,9
194.600.519,1

159

Thng 5

S d u nm
N

Ti khon : 112- TGNH

458.963.000
Ghi C cc TK i ng N vi
TK ny
TK 511
TK 3331

Cng pht sinh

S d cui thng

Thng 1

Thng 2

Thng 3

Thng 4
124.025.000
12.402.500

N
C
N
C

136.427.500
250.000.000
345.390.500

160

Thng 5

S d u nm
Ti khon : 131- Phi thu ca KH

78.179.000
Ghi C cc TK i ng N vi
TK ny
TK 511
TK 3331

Cng pht sinh

S d cui thng

Thng 1

Thng 2

Thng 3

Thng 4
8.941.675
894.167,5

N
C
N
C

9.835.842,5
84.869.842,5
3.145.000

161

Thng 5

S d u nm
N

Ti khon : 141- T

92.700.000
Ghi C cc TK i ng N vi
TK ny
TK 111

Cng pht sinh

S d cui thng

Thng 1

Thng 2

Thng 3

Thng 4
8.750.000

N
C
N
C

8.750.000
625.400
100.824.600

162

Thng 5

S d u nm
N

Ti khon : 142 - CF tr trc

141.052.394
Ghi C cc TK i ng N vi
TK ny

Cng pht sinh

S d cui thng

Thng 1

Thng 2

N
C
N
C

Thng 3

Thng 4

0
5.554.350
135.498.044

163

Thng 5

S d u nm
N

Ti khon : 411- NVKD

C
600.679.925

Ghi C cc TK i ng N vi
TK ny

Cng pht sinh

S d cui thng

Thng 1

Thng 2

N
C
N
C

Thng 3

Thng 4

0
0
600.679.925

164

Thng 5

S d u nm
N

Ti khon : 421- LN cha phn phi

C
1.043.560.223

Ghi C cc TK i ng N vi
TK ny

Cng pht sinh

S d cui thng

Thng 1

Thng 2

N
C
N
C

Thng 3

Thng 4

0
165.652.820,18
1.209.213.043,18

165

Thng 5

S d u nm
Ti khon : 415 - Qu u t & pht trin

C
153.218.000

Ghi C cc TK i ng N vi
TK ny

Cng pht sinh

S d cui thng

Thng 1

Thng 2

N
C
N
C

Thng 3

Thng 4

0
0
153.218.000

166

Thng 5

S d u nm
N

Ti khon : 333- Thu

C
0

Ghi C cc TK i ng N vi
TK ny
TK 133

Cng pht sinh

S d cui thng

Thng 1

Thng 2

Thng 3

Thng 4
47.178.703,5

N
C
N
C

47.178.703,5
45.095.010
2.083.693,5

167

Thng 5

S d u nm
Ti khon : 338 - Phi tr, phi np khc

C
0

Ghi C cc TK i ng N
vi TK ny

Cng pht sinh

S d cui thng

Thng 1

Thng 2

N
C
N
C

Thng 3

Thng 4

0
21.758.906,5
21.758.906,5

168

Thng 5

Doanh nghip:................
.........................................
.........................................
.........................................

Mu s: S14-STK/DNN
(Ban hnh theo Quyt nh)
s 1177TC/Q/CKT
ngy 23/12/1996 ca BTC)

bng tng hp chi tit nguyn liu,

vt liu, sn phm, hng ho
Ti khon : 152..
STT Tn, quy cch
nguyn liu, vt
liu, sn phm ,
hng ho
1 Vi si
2 Vi th
3 Vi dt kim
4 Cc to
5 Cc nh
6 Chun bn ln
7 Chun bn nh
8 Ch mu
9 Ch trng
10 Phn
11 Du
12 Kho ngn
13 Kho di
14 Kho ng
15 Vi kaki
16 La ln
17 La hoa
Cng:

Thng .nm 200.

S tin (ng)
Tn u k

Nhp trong
k

Xut trong k Tn cui k

145.432.320
153.180.840
102.447.676
1.426.552
1.770.600
3.144.918
6.068.269
4.943.224
6.226.476
736.460
3.645.540

186.208.000

119.813.760
118.989.490

135.792.000
682.264
1.416.480
11.996.448

5.320.476
8.087.030
5.696.838
680.425

1.591.200
3.481.610
3.469.500
23.145.000
44.125.000
51.824.150
429.022.875

169

470.832.545

260.686.763

639.168.657

Doanh nghip:................
.........................................
.........................................
.........................................

Mu s: S14-STK/DNN
(Ban hnh theo Quyt nh)
s 1177TC/Q/CKT
ngy 23/12/1996 ca BTC)

bng tng hp chi tit nguyn liu,

vt liu, sn phm, hng ho
Ti khon : 155..
STT Tn, quy cch
nguyn liu,
vt liu, sn
phm , hng
ho
1 o s mi nam
di tay
2 o s mi nam
ngn tay
3 o s mi n
di tay
4 o s mi n
ngn tay
5 Qun di nam
6 Qun di n
7 B tr em
8 B n
9 B nam
Cng:
Ngi ghi s
(K, h tn)

Thng 4 nm 2004
S tin (ng)

Tn u k

Nhp trong k

Xut trong k

Tn cui k

55.445.000

44.995.750

10.449.250

26.408.650

15.534.500

10.874.150

51.428.800

42.750.190

8.678.610

25.659.000

20.926.340

4.732.660

35.137.500
17.545.000

30.218.250
17.545.000
38.503.832,5
65.045.295,6
55.278.320,4

4.919.250
0
58.226.700
127.084.801,2
82.727.911,6

96.730.532,5
192.130.096,8
138.006.232
211.623.950

426.693.332,6 330.797.478,7 307.693.332,6

K ton trng
(K, h tn)

170

Ngy 30 thng 4 nm 2004

Gim c
(K, h tn, ng du)

Mu s: 02/GTGT

Bng k ho n, chng t hng ho, dch v bn ra

(Km theo t khai thu GTGT)
(Dng cho c s tnh thu GTGT theo phng php khu tr thu k khai hng thng)
Thng ..nm 200
M s:
Tn c s kinh doanh: XN dt may XNK & dch v tng hp
a ch : 105 Trng Chinh _ HN
Tn ngi
Mt hng
Doanh s Thu
STT Ho n, chng t bn
M s
bn cha c sut
mua
thu
K/h
S
Ngy pht
ngi mua
thu
h.n h.n hnh
1
2
3
4
5
6
7
8
1
CH thi
S mi nam di tay 10.725.000 10%
trang Anh
2
S mi n di tay
15.400.000 10%
Phng
3
Qun nam
15.210.000 10%
4
CTy CP
S mi nam di tay 53.625.000 10%
Nam Sn
5
S mi nam di tay 29.500.000 10%
6
S mi n di tay
23.650.000 10%
7
S mi n di tay
17.250.000 10%
8
CH 95/6
S mi n di tay
12.650.000 10%
Phan Chu
9
S mi n di tay
15.500.000 10%
Trinh
10
Qun n
14.875.000 10%
11
S mi n di tay
16.500.000 10%
12
Qun nam
35.100.000 10%
13
Qun n
14.875.000 10%
B nam
26.014.000 10%
14
Siu th HN
Marko
15
B n
32.240.000 10%

171

Thu
GTGT

Ghi
ch

9
1072500
1540000
1521000
5362500
2950000
2365000
1725000
1265000
1550000
1487000
1650000
3510000
1487500
2001450
3224000

10

16
17
18
19
20
21
22
23
24
25
26
27
28
29
20

B tr em
S mi nam di tay
B tr em
B n
B nam
B nam
B n
B tr em
B nam
B n
B tr em
S mi n di tay
B n
B tr em
S mi n di tay

CTy
Vn Xun
CHng
Hanosimex
CH Hng
Nhung
CH
Bch ho
TX

18.960.000
11.082.500
6.535.350
7.748.000
3.600.000
11.738.250
9.620.000
9.840.000
6.979.500
4.420.000
2.352.000
4.950.000
5.980.000
10.080.000
3.950.000

10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%

450.950.100

Cng:
Ngi lp biu
(K, ghi r h tn)

k ton trng
(K, ghi r h tn)

172

1896000
1108250
653535
774800
360000
1173825
962000
984000
697000
442000
235200
495000
598000
1008000
395000
45095010

X nghip dt may XNK

v dch v tng hp

Mu s B 02 - DN
Ban hnh theo Q: 167/2000 Q - BTC
Ngy 25 thng 10 nm 2000
Ca B trng B ti chnh
bng cn i k ton
Ngy 30 thng 4 nm 2004
n v tnh: ng

Ti sn

M
s
A.Ti sn lu ng v u t 100
ngn hn.
I.Tin mt
110
1.Tin mt ti qu
111
2.Tin gi ngn hng
112
3.Tin ang chun
113
II.Cc khon u t ti chnh 120
ngn hn
1.u t chng khon ngn hn
121
2.u t ngn hn khc
128
3.D phng gim gi u t ngn 129
hn(*)
III.Cc khon phi thu
130
1.Phi thu ca khch hng
131
2.Tr trc cho ngi bn
132

S u nm

S cui nm

1.645.465.455

1.979.152.803

509.813.000
539.991.019,1
50.850.000 194.600.519,1
458.963.000
345.390.500

78.179.000
78.179.000

173

3.145.000
3.145.000

3.Thu GTGT c khu tr

4.Phi thu ni b
-Vn kinh doanh cc n v trc
thuc
-Phi thu ni b khc
5.Cc khon phi thu khc
6.D phng cc khon phi thu kh
i(*)
IV.Hng tn kho
1.Hng mua ang i trn ng
2.Nguyn liu vt liu tn kho
3.Cng c dng c trong kho
4.CF sn xut kinh doanh d dang
5.Thnh phm tn kho
6.Hng tn kho
7.Hng gi i bn
8.D phng gim gi hng tn kho
V.Ti sn lu ng khc
1.Tm ng
2.Chi ph tr trc
3.Chi ph ch kt chuyn
4.Ti sn thiu ch x l
5.Cc khon th chp ngn hn
VI.Chi s nghip
1.Chi s nghip nm trc
2.Chi s nghip nm nay

133
134
135
136
138
139
140
141
142
143
144
145
146
147
149
150
151
152
153
154
155
160
161
162

823.721.061

1.199.694.140

429.022.875

639.168.657
2.891.408
183.075.155,8
307.693.332,6

183.074.236
211.623.950

66.847.586,7
233.752.394
92.700.000
141.052.394

174

236.322.644
100.824.600
135.498.044

B.Ti sn c nh v u t di
hn
I.Ti sn c nh
1.Ti sn c nh hu hnh
-Nguyn gi
-Gi tr hao mn lu k (*)
2.Ti sn c nh thu ti chnh
-Nguyn gi
-Ga tr hao mn lu k (*)
3.Ti sn c nh v hnh
-Nguyn gi
-Gi tr hao mn lu k
II.Cc khon u t ti chnh di
hn
1.u t chng khon di hn
2.Gp vn lin doanh
3.Cc khon u t di hn khc(*)
4.D phng gim gi u t di hn
III.Chi ph xy dng c bn d
dang
IV.Cc khon k cc k qu ti
sn
Tng cng ti sn

200
210
211
212
213
214
215
216
217
218
219
220

2.127.777.225

2.056.627.173

2.127.777.225 2.056.627.173
2.127.777.225
2.056.627.173
2.543.096.010 2.363.096.010
415.318.785
306.468.837

221
222
228
229
230
240
250

3.773.242.680

175

4.035.779.976

Ngun vn

A.N phi tr
I.N ngn hn
1.Vay ngn hn
2.N di hn n hn tr
3.Phi tr cho ngi bn
4.Ngi mua tr tin trc
5.Th v cc khon np NN
6.Phi tr cng nhn vin
7.Phi tr cc n v ni b
8.Cckhon phi tr phi npkhc
II. N di hn
1.Vay di hn
2.N di hn khc
III. N khc
1.Chi ph phi tr
2.Ti sn tha ch x l
3.Nhn k qu k cc di hn
B. Ngun vn ch s hu
I. Ngun vn-qu
1.Ngun vn kinh doanh
2.Chnh lch nh gi li TS
3.Chnh lch t gi
4.Qu u t pht trin

M S u nm
S cui k
s
300
1.975.784.532
2.072.669.008
310
1.975.784.532
2.072.669.008
311
1.651.123.401
1.901.123.401
312
313
184.150.962
11.360.225
314
315
( 2.083.693,5 )
316
140.510.169
140.510.169
317
318
21.758.906,5
320
321
322
330
331
332
333
400 1.797.458.148
1.963.110.968
410
1.797.458.148 1.963.110.968
411
600.679.925
600.679.925
412
413

153.218.000

176

153.218.000

5.Qu d phng ti chnh

6.Qu d phng tr cp vic lm
7.Li nhun cha phn phi
8.Qu khen thng v phc li
9.Ngun vn u t XDCB
II. Ngun kinh ph
1.Qu qun l ca cp trn
2.Ngun kinh ph s nghip
- Ngun KP s nghip nm trc
- Ngun KP s nghip nm nay
3.Ngun kinh ph hnh thnh
TSC
Tng ngun vn

414
415
416
417
418
420
421
422
423
424
425

1.043.560.223

1.209.213.043

3.773.242.680

4.035.779.976

X nghip dt may XNK

v dch v tng hp
Kt qu hot ng kinh doanh
Thng 4 nm 2004
n v tnh: ng
Ch tiu

m s

* Tng doanh thu

01

Trong : doanh thu hng xut khu

02

+ Cc khon gim tr(04+05+06+07)

03

177

qu ny
450.950.100

+ Chit khu

04

+ Hng bn b tr li

05

+ Gim gi

06

+ Thu doanh thu, thu xut khu phi np

07

1. Doanh thu thun (01-03)

10

446.761.080

2. Gi vn hng bn

11

263.949.892

3. Li nhun gp

20

4. Chi ph bn hng

21

5. Chi ph qun l doanh nghip

22

6. Li nhun t hot ng SXKD [(20-(21+22)]

23

- Thu nhp hot ng ti chnh

31

- Chi ph hot ng ti chnh

32

1.050.000

7. Li nhun thun t hot ng ti chnh(3132)

40

1.493.000

- Cc khon thu nhp bt thng

41

- Chi ph bt thng

42

8. Li nhun bt thng(41-42)

50

9. Li nhun trc thu

60

165.652.820,18

10. Thu thu nhp doanh nghip phi np

70

53.008.902,43

178

4.189.020

182.811.188
8.180.429.02
10.470.938.8
164.159.820.2
2.543.000

11. Li nhun sau thu (60-70)

80

112.643.917,7

3.Thuyt minh bo co ti chnh:

XN Dt may XNK
lp-t do-hnh phc

Cng ho x hi ch ngi vit namv dch v tng hp

Thuyt minh bo co ti chnh

Thng 4 nm 2004
1. c im hot ng ca doanh nghip.
- Hnh thc s hu vn: Nh nc
- Hnh thc hot ng : Sn xut kinh doanh cc sn phm dt may
- Lnh vc kinh doanh: Trong c nc v c quan h vi nc ngoi.
- Tng s cng nhn vin: 162 ngi.
2. Ch k ton p dng ti doanh nghip.
- Nin k ton bt u t ngy 1/1 v kt thc vo 31/12.
- n v s dng tin t trong ghi chp k ton l : ng VN
- Hnh thc s k ton p dng: NKCT
- Phng php k ton TSC
+ Nguyn tc nh gi TSC: theo tng thi im Nh nc quy nh.
+ Phng php khu hao : theo quy nh s 166TC nm 1999 Q-BTC ca B ti chnh ban hnh.

179

- Phng php k ton hng tn kho.

+ Nguyn tc nh gi.
+ Phng php xc nh gi tr hng tn kho: gi vn mua vo.
+ Phng php hch ton hng tn kho: KKTX

180

3. Chi tit mt s ch tiu trong bo co ti chnh.

3.1. Tnh hnh tng gim TSC:

Ch tiu

Nh ca vt My
kin trc
thit b

I. Nguyn
ga TSC
1.S d 815.429.000
k
2. S tng
trong k
-Mua sm
mi
- Xc nh
mi
3. S gim
trong k
- Thanh l
180.000.000

mc Phng tin TSC

vn ti
khc

902.364.150 212.603.158 197.380.917

- Nhng
bn
4. S cui 635.429.000
k

181

Cng

2.127.777.225

II.Gi tr
hao mn
1 S d u 219.162.802
k
2.
Tng 11.896.373
trong k
3.
Gim 180.000.000
trong k
4. S d 51.059.175
cui k

136.131.588
56.190.252

192.321.840

21.497.805

38.526.590

1.965.412

1.098.015

23.463.217

415.318.785

39.624.605

306.468.837

3.2. Tnh hnh tng gim ngun vn ch s hu.

Ch tiu
I. Ngun vn
kinh doanh
1.Ngn sch nh
nc cp
2.T b sung

S u k
600.679.925

Tng trong
k

Gim trong k

300.000.000

S cui k
600.679.925
300.000.000
300.679.925

300.679.925

3.Vn lin doanh

II.Cc qu

182

1. Qu pht trin 153.218.000

kinh doanh
2.Qu d tr
3.Qu
khen
thng
4.Qu phc li
III.Ngun
vn
TXDCB
1.Ngun
ngn
sch
2.Ngun khc
Cng
753.897.925 0

153.218.000

753.897.925

3.4. Cc khon phi thu v n phi tr:

Ch tiu

S u k

S tng

S gim

S cui k

1.Cc khon phi thu

78.179.000
-Phi thu t khch hng

78.179.000

9.835.842,5

84.869.842,5

3.145.000

9.835.842,5

84.869.842,5

3.145.000

-Tr trc cho ngi bn

-Thu c khu tr

183

-Phi thu ni b
-Phi thu khc
2.Cc khon phi tr
1.975.784.53
2
2.1.N ngn hn
-Vay ngn hn
-Phi tr cho ngi bn
-Ngi mua tr trc
-Phi tr cng nhn vin

898.326.423, 801.621.947,
5 5

1.651.123.40 250.000.000
1
184.150.962
140.510.169

2.072.669.008

1.901.123.401

494.616.881

667.407.618

11.360.225

87.035.626

87.035.626

140.510.169

-Cc khon np ngn

sch
0
45.095.010 47.178.703,5 - 2.083.693,5
-Ph tr ni b
-Phi tr khc
0 21.578.906,5
0
21.758.906,5
2.2.N di hn
-Vay di hn
-Vay di hn khc
* Trong :
- S qu hn phi thu phi tr: khng c.
- S tin tranh chp mt kh nng thanh ton: khng c.
- S phi thu bng ngoi t quy ra USD: khng c.
- S phi tr bng ngoi t: khng c.

184

4.Phng hng kinh doanh trong k ti.

X nghip tip tc pht trin mng li trong nc v tng cng xut khu, tng doanh s hng nm: 25%
so vi nm trc. c bit ch trng cng tc tm th trng v tm ngun xut khu.
Tng cng mt s thit b kim nghim nhm m bo cht lng sn phm trong qu trnh lu thng trn
th trng.
Tng cng thit b phc v mt hng mi nhm m bo cht lng v th hiu trn th trng.
Phn III:Mt s kin ngh nhm hon thin cng tc hch ton k ton ti X
nghip dt may xut nhp khu v dch v tng hp
I. Mt s nhn xt v cng tc t chc k ton ti x nghip dt may xut nhp khu v dch v tng
hp
1. V c cu t chc b my k ton.
Phng k ton ca X nghip vi bin ch 8 ngi c sp xp hp l trong cng vic ph hp vi ni
dung k ton c t ra v khi lng cng tc pht sinh trong qu trnh hot ng.
C th ni rng s phn cng nhim v cho tng i tng lao ng trong phng k ton l ht sc khoa hc,
hp l v va . Th hin ch, trong phng c s phn cng, tng phn hnh cho tng nhn vin k ton m
nhim do khng xy ra tnh trng khng c vic lm hay d tha lao ng.
Mt khc cng vi s hiu bit cng vi kinh nghim thu c nhim nm lm k ton, k ton trng
cng vi nhn vin trong phng thc hin c gii ha k ton nn gim bt c khi lng cng vic, tit kim
chi ph do gim bt hot ng ca nhn vin k ton.
2.V cng tc t chc k ton.
X nghip p dng theo m hnh tp trung trc tuyn vi hnh thc ghi s nht k chng t. Cng tc k ton
ni chung c thc hin tt, phn nh v cung cp kp thi v tnh hnh bin ng ti sn v ngun vn, tnh hnh

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thc hin cc ch tiu kinh t ti chnh, t gip lnh o x nghip c quyt nh ng n kp thi trong cc
phng n kinh doanh.
Vic p dng khoa hc k thut vo cng tc k ton, a my vi tnh vo s dng, c phn mm k ton
ring, ph hp vi iu kin ca x nghip nh gip gim nh khi lng cng vic ghi chp ca nhn vin k
ton m vn cung cp thng tin kp thi chnh xc, p ng yu cu qun l kinh doanh ca x nghip .
3. V cng tc bo qun v lu tr chng t.
Chng t hch ton ban u c hch ton nghim chnh v sp xp c khoa hc. Chng t s dng trong
n v va m bo tnh hp php, va m bo ch chng t k ton do Nh nc ban hnh.
Vic sp xp, chng t nhanh chng kp thi gip cho cng tc k ton trong giai on k tip c tin
hnh nhanh gn. Thm vo l vic gip ch cho cn b cng nhn vin trong phng c th tm thy nhanh chng
thng tin, s liu cn thit cho cng vic.

4. V h thng ti khon.
ph hp vi c m kinh doanh v hch ton, trn c s h thng ti khon k ton p dng cho cc
doanh nghip, X nghip tin hnh m nhng ti khon chi tit cho tng loi hnh sn xut, tng kho hng, gp
phn to nn s thun li cho cng tc qun l ca x nghip.

II. Nhng tn ti
Mt b my k ton d hiu qu n u vn c nhng tn ti cn xem xt sa i. Sau thi gian thc tp t i, em
mnh dn nu ra mt s tn ti cng phng hng hon thin cng tc qun l v hch ton k ton x nghip
dt may xut nhp khu v dch v tng hp nh sau:
* Th nht v ni dung phn nh ca ti khon.
Chi ph tp hp vo ti khon 641 v 642 cn c mt s bt hp l nh sau;

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- Khu hao ti sn c nh ca mt s my mc, thit b, phng tin vn ti, tin thu nh xng khng
phc v cho bn hng cng c tnh vo chi ph bn hng. iu ny khng hp vi ni dung chi ph bn hng: ch
c khu hao ti sn c nh phuc v bn hng mi tnh vo chi ph bn hng.
- Ti khon 641 dng phn nh cc khon chi ph thc t pht sinh trc tip trong qu trnh d tr hng
ho v t chc bn hng. Song ti x nghip, k ton phn nh vo ti khon 641 bao gm c cc khon chi ph thu
mua (nh tin vn chuyn, bc vc...) c tp hp ht vo ti khon 641 vo thi im cui k m khng phn b
cho hng ho tiu th v cha tiu th.
D v chi ph bn hng v chi ph qun l em c kin nh sau:
- X nghip nn xc nh ng ni dung kinh t ca cc khon chi ph thc t pht sinh c th phn nh
chnh xc u l chi ph bn hng, u l chi ph qun l doanh nghip, trnh tnh trng chi ph cha c tnh
trong khi chi ph bn hng li c tp hp ht c nhng khon khng thuc ni dung ti khon ny.
Chi ph li vay trong thng mua hng ho cha phn nh ng vo ti khon 811 nh quy nh.
III.Mt s kin nhm hon thin nng cao cng tc k ton:
1.H thng s sch:
K ton X nghip t chc hch ton theo hnh thc nht k chng t. Tuy nhin, vic vn dng hnh thc
ny cn cha hp l v ph hp.Biu hin ch:
- Ghi chp trng lp gia Bng k xut, S chi tit hng ho, dn n khi lng cng vic nhiu,cha pht
huy ht c cng dng ca my tnh vo cng vic k ton.
- Cha s dng s chi tit, theo quy nh.
Do X nghip cn ch trng hn v mu s v loi s nhm m bo cung cp s lng s cn thit, trnh
tnh trng chp v s, thiu cc ch tiu c bn, tha cc ch tiu khng cn thit. V s sch y l c s tt v
thun li cho cng tc ghi s c thc hin nhanh chng, r rng.
2.V trch lp d phng:

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L mt X nghip kinh doanh ln nn tnh hnh bin ng ti sn ngun vn din ra thng xuyn do X
nghip nn trch lp d phng i vi nhng hng ho tn kho v trch lp qu d phng ti chnh.

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