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Li ni u Theo nhng nh gi mi nht ca ngn hng th gii (W.B) th Vit Nam l nc c mi trng u t kh n nh v l mt trong nhng nc c tc pht trin cao nht trong khu vc ng Nam . Nh vy sau nhng nm i mi, nn kinh t Vit Nam khng ch thot khi khng hong m c s chuyn mnh khi sc. Cng vi vic hi nhp kinh t khu vc v th gii, mi thnh phn kinh t Vit Nam c s trng thnh ng k. iu to ra nhng c hi cng nh to ra s cnh tranh ngy cng gay gt hn cho cc doanh nghip. tn ti, pht trin cc doanh nghip khng cn cch no khc l ci tin, hon thin chnh mnh thch ng vi s pht trin chung ca nn kinh t. Cc doanh nghip phi lun ci tin phng thc kinh doanh, p dng tin b khoa hc vo sn xut kinh doanh. Trong qu trnh chuyn ho vic qun l v t chc hch ton k ton c t vo v tr v cng quan trng, chng c ngha sng cn i vi tng doanh nghip v ton b nn kinh t quc dn. Hch ton k ton vi nhng chc nng ring ca mnh mang li nhng thng tin kinh t chnh xc, y , kp thi v hon thin v hot ng sn xut kinh doanh, v tnh hnh ti chnh, v kt qu hot ng sn xut kinh doanh ca doanh nghip. Trong cng tc hch ton k ton v nghip v mua hng v thanh ton tin mua hng l mt ni dung quan trng i vi doanh nghip thng mi, l c s doanh nghip qun l ngun hng ho, thc hin tt k hoch mua hng l cn c ra nhng quyt nh trong ch o tin hnh sn xut kinh doanh gp phn nng cao hiu qu hot ng ca doanh nghip. Vi s pht trin ca khoa hc cng ngh in t ngy cng c p dng rng ri trong kinh doanh v c bit trong cng tc k

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ton. N gip vic hch ton tr nn phc tp, gim thiu c khi lng cng vic cho cn b k ton ng thi tng thm hiu qu kinh t. Qua thi gian tm hiu thc t ti Cng ty Xut nhp khu v Cung ng vt t thit b ng st(VIRSIMEX), cng vi s tm ti, nghin cu cc ti liu kt hp vi cc kin thc hc c nh trng, thy c tm quan trng ca vic ng dng my vi tnh vo cng tc k ton ti cng ty, c bit l i vi cng tc k ton mua hng v thanh ton tin mua hng, em chn ti : ng dng my vi tnh vo cng tc k ton mua hng v thanh ton tin mua hng ti cng ty XNK v Cung ng vt t thit b ng st . Ni dung lun vn gm ba chng : Chng I: Nhng vn l lun chung v cng tc k ton mua hng v thanh ton tin mua hng. Chng II : Thc trng k ton mua hng v thanh ton tin mua hng ti cng ty XNK v Cung ng vt t thit b ng st. Chng III : ng dng my vi tnh vo cng tc k ton mua hng v thanh ton tin mua hng ti cng ty XNK v Cung ng vt t thit b ng st .

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Chng I Nhng vn l lun chung v k ton mua hng v thanh ton tin mua hng
I. L lun c bn v mua hng v thanh ton tin mua hng

1. Mua hng trong doanh nghip thng mi a. c im ca nghip v mua hng Gn lin vi mi trng kinh doanh, vi th trng, u vo v u ra l hai yu t quan trng quyt nh n s pht trin ca doanh nghip. c bit i vi doanh nghip thng mi (DNTM), c chc nng ch yu l lu chuyn hng ho t sn xut n ngi tiu dng, th u vo cng c vai tr quan trng, gn lin vi hot ng mua hng ca doanh nghip, l khu u tin trong quan h lu chuyn hng ho. Mua hng l qu trnh chuyn quyn s hu gia ngi mua v ngi bn v gi tr vt t hng ho, lao v, dch v m n cung cp. Doanh nghip nhn c quyn s hu v hng ho, mt quyn s hu tin t hay phi c trch nhim thanh ton cho ngi bn. Mua hng bao bm mua hng trong

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nc v nhp khu. Nhp khu l qu trnh mua hng ca nc ngoi v thanh ton bng ngoi t. Trong DNTM, hng ho c coi l hng mua khi tho mn ng thi ba iu kin sau: - Phi thng qua mt phng thc mua - bn - thanh ton tin hng nht nh. - Doanh nghip nm c quyn s hu v hng v mt quyn s hu v tin hay mt loi hng ho khc. - Hng mua v nhm mc ch bn ra hoc qua gia cng ch bin bn ra nhm kim li nhun. Ngoi ra, hng mua v va dng cho mc ch kinh doanh va dng trong tiu dng ni b m cha phn bit r vn coi l hng mua. b. Thi im xc nh hng mua v cc phng thc mua hng Thi im xc nh hng mua l thi im c s chuyn quyn s hu gia ngi mua v ngi bn v gi tr ca vt t, hng ho, lao v, dch v. Doanh nghip thanh ton tin hng cho ngi bn hoc chp nhp thanh ton. Tu thuc vo tng phng thc mua hng m thi im xc nh hng mua khc nhau. Thi im ny cng ph thuc vo iu kin giao hng v chuyn ch i vi hng nhp khu. Chng hn nh: nhp khu theo iu kin cif, vn chuyn ng bin: Thi im ghi hng mua tnh t ngy Hi quan k vo t khai hng ho nhp khu,ng thi hng ho c giao qua lan can tu ti cng gi hng cho ngi mua, thuc quyn s hu ca ngi mua. Nhp khu theo iu kin FOB: Thi im ghi nhn hng mua khi hng ho qua lan can tu ti cng bc quy nh do ngi mua ch nh v ngi bn hon thnh mi

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th tc Hi quan xut khu. (Trong trng hp ny hng mua cha c vn chuyn v nc ca ngi mua). C hai phng thc mua hng l phng thc trc tip l phng thc chuyn hng. Phng thc mua hng trc tip (hay cn gi l phng thc ly hng): cn c vo hp ng kinh t k kt, doanh nghip c cn b nghip v n n v bn nhn hng trc tip ti ni sn xut, ti th trng. Thi im xc nh hng mua l khi hon thnh th tc chng t giao nhn, doanh nghip thanh ton tin mua hng hoc chp nhn thanh ton tin hng. Sau , hng ho thuc quyn s hu ca doanh nghip, doanh nghip c trch nhim t chc vn chuyn, bo qun hng ho v kho ca mnh. Phng thc chuyn hng: Doanh nghip cn c vo hp ng kinh t quy nh trc xc nh a im nhn hng. Ngi bn vn chuyn vt t hng ho n a im giao nhn hng . Doanh nghip c cn b nghip v n a im nhn hng. Theo phng thc ny, hng ho c xc nh l hng khi bn mua nhn c hng v thanh ton hoc chp nhn thanh ton vi ngi bn. Vic xc nh ng phm vi, thi im xc nh hng mua c ngha rt ln i vi doanh nghip; N khng ch m bo vic ghi chp phn nh ch tiu mua hng kp thi, chnh xc m cn gip cc nh lnh o, qun l cht ch hng ho, gim st hng mua i ng, trnh nhng tn tht v hng ho trong qu trnh vn chuyn. c. Tnh gi hng mua Gi c hng mua: hng ho mua vo c hch ton theo gi thc t. Gi thc t ca hng ho mua c xc nh ph

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hp vi tng phng php doanh nghip.

tnh thu GTGT c p dng ti

i vi doanh nghip thuc i tng np thu GTGT theo phng php khu tr thu th gi thc t hng ho mua vo l gi khng c thu GTGT u vo. Cng thc:
Gi mua thc t ca hngho = Tr gi mua ca hng ho + Chi ph pht sinh trong qu trnh mua hng + Thu NK, thu TTB phi np (nu c) Chit khu, gim gi hng mua

i vi doanh nghip thuc i tng np thu GTGT theo

phng php tnh trc tip trn GTGT v nhng doanh nghip khng thuc i tng chu thu GTGT th gi thc t ca hng ho mua vo l gi bao gm c thu GTGT u vo. Cng thc:
Chi ph Gi mua thc t ca hngho = Tr Gi mua ca hng ho + pht sinh trong qu + trnh mua hng Thu GTGT u vo + Thu NK, thu TTB phi np (nu c) Chit khu, - gim gi hng mua

Tr gi hng mua l s tin m doanh nghip phi tr cho ngi bn theo hp ng. Chi ph pht sinh trong qu trnh mua hng gm: vn chuyn, bc xp, bao him, chi ph lu kho lu bi, chi ph hao ht t nhin,... Ngoi ra cn c chi ph s ch, phn loi, ng gi,.. nu hng mua cn phi s ch trc khi bn. Chiu khu thng mi gm: bt gi khi doanh nghip mua hng vi s lng ln trn hp ng, v hi khu l s tin c thng khi doanh nghip mua hng vi s lng ln, thanh

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ton ng k c hng trn tng ho n hay tng cc hp ng. d. Yu cu qun l v nhim v k ton mua hng Yu cu qun l: Mua hng va l khu u tin DNTM thc hin chc nng ca mnh va l c s quan trng doanh nghip thc hin hot ng kinh doanh. Qun l tt nghip v mua hng c ngha ln lao v nh hng mnh m n gi vn, doanh thu v li nhun ca doanh nghip. Vic phn nh, ghi chp ng n hng mua m bo qun l cht ch gia gi tr hng ho thuc quyn s hu ca doanh nghip, ti sn ca doanh nghip s hu, gim st hng ho i ng, trnh nhng tn tht, mt mt v hng ho, ch o nghip v mua hng kp thi, chnh xc. Do vy qun l tt hng mua cn qun l theo tng mt sau. + Qun l mua hng theo tng loi hot ng, loi mua hng: Cc DNTM hin nay thng thc hin nhiu hot ng kinh doanh vi s lng hng ho a dng, phong ph p ng nhu cu ca khch hng. Mi hot ng, tm kim ngun hng cng khc nhau. Qun l tt mt ny gip cho nh qun l doanh nghip theo di, nm bt, kim tra hng mua d dng, hiu qu v gim st gim bt chi ph mua hng. + Qun l mua hng theo tng n v trc thuc: Trong cc doanh nghip kinh doanh tng hp theo quy m ln, c nhiu chi nhnh mi n v khc nhau. Nh qun l doanh nghip cn phi thng xuyn theo di, gim st tnh hnh mua hng mi n v trc thuc ra bin php qun l thch hp.

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+ Qun l mua hng theo tng phng thc mua hng: Vic mua hng c thc hin theo nhiu phng thc khc nhau nh: mua hng trc tip, mua hng theo phng thc chuyn hng... Mi phng thc c c im khc nhau, thi im ghi nhn hng mua khc nhau. V th qun l tt v mt ny nhm mc ch nh gi tnh hnh v kh nng mua hng ca doanh nghip, ng thi gip cc nh qun tr theo di nm bt hng mua, hng ang i ng nhanh chng, chnh xc, tm ra ngun hng vi phng thc mua hp l. + Qun l mua hng theo tng nh cung cp: Doanh nghip thng c s lng nh cung cp a dng. C nhng nh cung cp chnh, c nh hng ln n doanh nghip, li c nhng nh cung cp trong thi gian ngn. V vy, qun l tt vn ny gip doanh nghip ch ng kp thi tm kim ngun hng, to uy tn vi bn hng, nng cao hiu qu ca nghip v mua hng trong doanh nghip. + Qun l hng mua theo ngun gc mua hng ni a hay nhp khu. V mua hng ni a hay nhp khu c thi gian vn chuyn, ng tin thanh ton rt khc nhau. c bit trong cc doanh nghip kinh doanh xut nhp khu th vic qun l ny l khng th thiu c. Mc ch ca cng tc qun l mua hng theo cch thc ny lm c s la chn cc nghip v kinh doanh hp l mang li hiu qu kinh t cao cho doanh nghip. - Nhim v k ton mua hng Vi chc nng thu thp, x l v cung cp thng tin, k ton l cng c c lc v sc bn qun l qu trnh hot ng kinh doanh ca doanh nghip. K ton mua hng c nhim v ch yu sau:

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+ Theo di, ghi chp, phn nh kp thi, y , chnh xc tnh hnh mua hng v s lng, v kt cu, chng loi, quy cch, cht lng, gi c hng mua v thi im mua hng. + Theo di, kim tra, gim st tnh hnh thc hin k hoch mua hng theo tng ngun hng, tng ngi cung cp v theo tng hp ng hoc n t hng, tnh hnh thanh ton vi nh cung cp . + Cung cp thng tin kp thi tnh hnh mua hng v thanh ton tin hng cho ch doanh nghip v cn b qun l, lm cn c cho xut nhng quyt nh trong ch o, tin hnh hot ng kinh doanh ca doanh nghip 2. Thanh ton tin mua hng trong DNTM a. c im thanh ton tin mua hng trong DNTM Trong quan h hot ng kinh doanh thng xuyn pht sinh cc mi quan h thanh ton gia doanh nghip vi ngi bn, ngi mua, vi ngn sch nh nc, vi cn b cng nhn vin, cc khon phi thu, phi tr mang tnh ni... Quan h th trng vi ngi bn thc cht l mi quan h thanh ton pht sinh trong quan h mua hng t nh cung cp ca doanh nghip thng mi. Tu thuc vo tng nghip v kinh t, tng phng thc mua m doanh nghip khi mua hng t ngi bn c th thanh ton bng nhiu phng thc khc nhau nh: thanh ton trc tip ngay bng tin mt, ngn phiu, sc, cc loi tn phiu hoc bng chuyn khon qua ngn hng hay n li doanh nghip bn,.. Nh vy, doanh nghip tin hnh cc cng tc thanh ton tin mc ch l tin hnh tr tin cho nh cung cp v s sn phm, hng ho, lao v,vt t, dch v m doanh nghip mua, tiu dng. to cho mnh mt uy tn vng chc,

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c ngun hng n nh, gi c hp l, cht lng ph hp, doanh nghip cn qun l tt cng tc thanh ton tin mua hng. Khon thanh ton tin hng ny l dng tin i ra khi doanh nghip, doanh nghip mt quyn s hu v tin t. Cc khon ny gim i ngha l doanh nghip thanh ton tin hng nhanh chng v y . Cc khon ny tng ln ngha l doanh nghip hoc l tng d hoc l thanh ton chm, cc khon n kh thanh ton tng ln. Tuy nhin, y cng c coi l ngun vn m doanh nghip c th chim dng t cc nh cung cp. Trong quan h hot ng kinh doanh ca mnh, DNTM cn phi bit tn dng cc ngun vn phc v cho qu trnh cho nn chim dng vn ca doanh nghip khc mt cch chin thut v hp l lm gim nhu cu v tin mt trong doanh nghip, khc phc tnh trng thiu vn trong kinh doanh. Tuy nhin, nu khon phi tr ngi bn qu nhiu doanh nghip d b th ng, ph thuc vo bn ngoi, nh hng n uy tn ca mnh. b. Cc phng php thanh ton tin mua hng Cng nh cng tc th trng ni chung, vic thanh ton tin mua hng ni ring c nhiu phng thc kh a dng phong ph. Cc doanh nghip thng mi vi hot ng kinh doanh ch yu l tiu th hng ho, va l ngi cung cp ng thi l ngi tiu th, l khch hng ca doanh nghip khc. DNTM c th thanh ton vi nh cung cp bng tin mt, bng sc, th tn dng, v cc giy t c gi tr khc nh u nhim thu, u nhim chi,... - Thanh ton bng tin mt y l phng thc thanh ton s dng tin mt trc tip trong quan h th trng gia ngi mua v ngi bn. Khi

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bn bn chuyn giao hng ho dch v th bn mua xut tin tr trc tip cho bn bn tng ng vi gi c m hai bn tho thun, thanh ton theo phng thc ny m bo kh nng thu tin nhanh, trnh c ri ro trong thanh ton tr nn n gin, thun tin hn, vic thanh ton khng dng tin mt hin nay c s dng nhiu trong quan h thanh ton gia cc doanh nghip thng mi vi cc nh cung cp bao gm: + Thanh ton bng sc: Sc l mt t lnh tr tin ca ch ti khon c lp trn mu do ngn hng nh nc quy nh yu cu n v thanh ton trch mt s tin nht nh t ti khon tin gi ca mnh tr cho ngi th hng trn t lnh . + Thanh ton chm (mua chu) y l phng thc mua hng m bn cung cp giao hng cho ngi mua nhng ngi mua khng tr tin ngay m thanh ton theo mt thi hn tho thun. + Thanh ton bng u nhim chi U nhim chi l mt t lnh tr tin do cc n v hoc c nhn c ti khon m ti ngn hng pht hnh th trng bng u nhim chi thc cht l s dng giy u nhim yu cu ngn hng trch mt s tin nht nh t ti khon ca mnh tr cho ngi th hng no . Thanh ton bng u nhim chi thng n gin, thi gian thanh ton nhanh, nhng thng t p dng vi cc n v c s tn nhim ln nhau v phng din thanh ton. + Thanh ton bng u nhim thu y l hnh thc thanh ton trong doanh nghip bn hng sau khi hon thnh nhim v giao hng hoc cung ng dch v cho khch (ngi mua) s lp mt giy u nhim

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ngh ngn hng phc v mnh thu h mt s tin nht nh t mt khch hng no . Phng thc ny n gin nhng thng ch p dng vi mt s loi dch v c tnh thng xuyn, lin tc v c phng tin o lng chnh xc. + Thanh ton bng th tn dng (L/C) y l hnh thc thanh ton m doanh nghip (ngi ngi ngh m th tn dng) yu cu ngn hng tin hnh tr tin cho ngi bn nu ngi ny xut trnh c b chng t quan h thanh ton ny ngn hng c mt vai tr quan trng (l ngi ng ra cam kt thanh ton) do m bo kh nng chi tr trnh c ri ro trong thanh ton. + Thanh ton theo k hoch: trong trng hp doanh nghip mua hng v ngi bn hng c quan h mua bn thng xuyn v c s tn nhim ln nhau. Cn c vo hp ng kinh t bn bn nh k chuyn hng ho cho bn mua, cn bn mua nh k chuyn tin hng cho bn bn theo k hoch, cui k hai bn iu chnh thanh ton theo s liu thc t. c. Yu cu qun l v nhim v kinh t thanh ton tin hng - Yu cu qun l: Trong c ch th trng khng ngng nng cao li nhun l mc tiu m cc doanh nghip lun hng ti trong hot ng sn xut kinh doanh ca mnh bi n s nh hng quyt nh n s tn ti, pht trin, n nh v tng trng ca doanh nghip. Xut pht t mc tiu , trong hot ng sn xut kinh doanh ca mnh, cc doanh nghip lun tm kim cc gii php ti u pht huy li th ca mnh mt cch tt nht, trong cng tc qun l thanh ton tin mua hng sao cho c hiu qu nht l mt cng vic quan trng, t cc nh lnh o, qun l

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doanh nghip c nhng bin php ch o, hng dn kp thi mang li hiu qu cao trong kinh doanh. Qun l thanh ton tin mua hng l vic xem xt, theo di, v s lng hnh thc th trng tin vi nh cung cp. Vic qun l ny gip cho doanh nghip nm bt kp thi tnh hnh v kh nng chim dng t vn cc doanh nghip bn ngoi. Qun l tt thanh ton tin mua hng sn xut gip cho cc nh qun l doanh nghip c bin php tr n hp l, s dng ngun vn u t,kinh doanh c hiu qu, lp k hoch kinh doanh ng n, ch ng v gi uy tn vi cc nh cung cp. - Nhim v k ton thanh ton tin hnh bao gm: nhim v ch yu sau: + Phi theo di chi tit tng khon phi tr theo tng i tng, thng xuyn tin hnh i chiu, kim tra, n c vic thanh ton cc khon phi tr kp thi. + Phi kim tra, i chiu, c xc nhn bng vn bn v s n pht sinh, s thanh ton, v cn phi thanh ton tin mua hng vi cc i tng c quan h giao dch, mua bn thng xuyn c d n ln. + Phi theo di c v nguyn t v quy i theo "ng Ngn hng Nh nc Vit Nam" i vi cc khon phi tr cho ngi bn theo t gi thc t. + Phi theo di chi tit c ch tiu gi tr v hin vt i vi cc khon thanh ton tin mua hng bng vng, bc, qu. Cui k phi iu chnh theo s d thc t. + Phi phn loi cc khon phi thanh ton tin mua hng theo thi gian thanh ton cng nh theo i tng, nht l i tng c vn c k hoch v bin php thanh ton ph hp.

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+ Tuyt i khng c b tr s d gia hai bn N, C ca ti khon 311 m phi cn cu vo s d chi tit ca tng bn ly s liu ghi vo cc ch tiu trn bng cn i k ton.
II. K ton mua hng v thanh ton tin hng trong DNTM

1. K ton mua hng 1.1. Phng php hch ton hng tn kho Hoch ton nghip v k ton v tnh hnh nhng, tn vt t hng ho ni chung v hch ton nghip v mua hng ni ring lun lun gn lin vi mt phng thc hch ton hng tn kho nht nh c p dng trong doanh nghip. Cc DNTM hin nay trong hot ng kinh doanh ca mnh p dng mt trong hai phng php hch ton hng tn kho l: k khai thng xuyn (KKTX) v kim k nh k (KKK). a. Phng php KKTX Phng php KKTX l phng php hoch ton hng tn kho, theo di v phn nh mt cch lin tc, thng xuyn tnh hnh nhp - xut - tn kho vt t hng ho ln s k ton tng hp. Theo phng php ny, hng ngy k ton phn nh tng nghip v nhp - xut - tn vt t hng ho t cc bn chng gc vo s k ton. Nh vy, sau mi bt ton th ni cho chng ta bit ngay c tr gi hng tn kho hin c trong tay. Phng php ny c ngha quan trng, gip cho nh qun l doanh nghip c th kim tra v gim st hng tn kho ca doanh nghip mt cch thng xuyn, lin tc, t gip nh qun tr a ra mt k hoch thu mua vt t hng ho kp thi, nhanh chng, ng n. Phng php KKTX c p dng trong cc doanh nghip kinh doanh nhiu mua hng c gi tr ln.

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b. phng php KKK y l phng php hch ton hng tn kho m khng theo di; phn nh mt cch thng xuyn lin tc tnh hnh xut - nhp - tn vt t, hng ho ln cc s k ton tng hp m ch phn nh vo thi im cui k kinh doanh sau khi cn c vo kt qu kim k thc t gi tr hng tn kho cui k xc nh gi tr hng xut trong k. Theo phng php ny, hng ngy k ton ch phn nh tnh hnh nhp kho hng ho ln s k ton tng hp, cn vic xut tn kho vt t, hng ho khng c phn nh ln s k ton tng hp, c th m s chi tit theo di. Cui k, tin hnh kim k tr gi thc t hng tn kho xc nh tr gi thc t hng tn kho xc nh tr gi hng tn cui k, t xc nh hng xut trong k: Tr gi xut kho = Tr gi tn u k Tr gi + nhp trong Tr gi tn

cui k k Phng php KKK thng c p dng trong cc doanh

nghip c quy m nh, tin hnh kinh doanh mt loi mt hng c gi thp v s lng ln hoc trong cc doanh nghip tin hnh mt hot ng kinh doanh. 1.2. Hch ton nghip v mua hng theo phng php KKTX a. Chng t k ton Cc ho n, chng t k ton c s dng khi hch ton mua hng bao gm: - Ho n GTGT (do bn bn lp): Khi doanh nghip mua hng ca nhng i tng chu thu GTGT theo phng php khu tr thu, doanh nghip s c ngi bn cung cp ho n GTGT (lin 2). Trn ho n GTGT phi gi r: + Gi hng ho, dch v (cha thu GTGT)

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+ Cc khon ph thu v ph tnh thm ngoi gi hng ho, dch v (nu c) + Tng gi thanh ton - Ho n bn hng (do bn lp bn). Khi mua hng ca doanh nghip thuc i tng chu thu GTGT theo phng php trc tip trn GTGT hoc khng thuc i tng chu thu GTGT, doanh nghip s c bn bn cung cp ho n bn hng hoc ho n kim phiu xut kho (lin2). - Bng k mua hng ho (do cn b nghip v lp): Trong trng hp mua hng th trng t do hay mua trc tip t cc hi sn xut, cn b thu mua phi lp bng k theo mu s 04/GTGT. Trn phi nghi r: + Tn, a ch ngi bn + S lng gi thanh ton + Tng gi thanh ton - Phiu nhp kho - Bin bn kim nhn hng ho - Phiu chi, giy bo n, phiu thanh ton tm ng... phn nh vic thanh ton tin mua hng. Ring i vi vic mua hng t nc ngoi hay mua hng nhp khu cn s dng mt s chng t khc nh: - Hp ng ngoi thng - Ho n thng mi - T k hi quan - Vn n Cc chng t k ton bt buc phi lp kp thi, ng mu quy nh v y cc yu t nhm m bo tnh php l khi ghi s k ton. Vic lun chuyn chng t cn c k hoch c th, m bo ghi chp kp thi, y . b. Ti khon s dng

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hoch ton tng hp nghip v mua hng theo phng php KKTX, k ton s dng cc ti khon sau: TK 156 : Hng ho TK 151 : Hng mua ang trn ng i Ngoi ra, trong qu trnh hch ton, k ton mua hng cn s dng cc ti khon c lin quan nh 111, 112, 331, 133... v i vi nghip v mua hng nhp khu cn s dng cc ti khon: 144, 413, 007. - Ti khon 156: "Hng ho" Ni dung: phn nh gi tr hin c v tnh hnh bin ng theo gi thc t ca cc loi hng ho ca doanh nghip, bao gm hng ho ti cc kho hng, quy hng. Ti khon ny c chi tit thnh hai ti khon cp 2: 1561 1562 Kt cu: N - Gi mua ca hng ho 156 C - Tr gi mua thc t ca hng ho xut kho, xut quy - Chi ph thu mua phn b cho hng ho tiu th trong k - Cc khon gim gi, chit khu thng mi - Tr gi hng ho pht hin thiu, h hng, mt phm cht. : gi mua hng ho : chi ph thu mua hng ho

- Chi ph thu mua hng ho thc t pht sinh (vn chuyn, bo qun,..) - Tr gi hng ho thu ngoi gia cng ch bn hon thnh, nhp kho (bao gm gi mua vo v chi ph gia cng ch bin) - Tr gi hng ho b ngi mua tr li nhp kho - Tr gi hng b pht hin tha qua kim k SD: - Tr gi mua vo ca hng ho

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tn kho - Chi ph thu mua ca hng ho tn kho, hng gi bn

- Ti khon 151: "Hng mua ang i trn ng". Ni dung ti khon ny dng phn nh tr gi cc loi hng ho, vt t mua vo xc nh l hng mua nhng cha nhp kho kim nghim, bn giao cho cc b phn trong k. Kt cu: N 151 - Tr gi hng ho, vt t ang i ng cui k C - Tr gi hng ho, vt t ang i ng k trc v nhp kho - hoc chuyn bn bn giao trong k ny. SD: - Tr gi hng ho vt t ang i cui k - Ti khon 144: "Th chp k qu, k cc ngn hn" Ni dung: Ti khon ny u phn nh ti sn m doanh nghip mang i th chp, k qu, k cc ngn hn.

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Kt cu: N 144 KKK: Ti sn mang i th chp, k qu, k cc hin cn u k. - Ti sn mang i th chp k qu, k cc tng trong k SD: - Ti sn mang i th chp, k qu, k cc hin cn ti thi im cui k kinh doanh C - Ti sn mang i th chp, k qu, k cc gim trong k

- Ti khon 413: "Chnh lch t gi" Ni dung: Ti khon ny c phn nh phn chnh lch do thay i t gi ngoi t. Kt cu: N 413 - Chnh lch t gi pht sinh lin quan n ngoi t. - Chnh lch t gi do nh gi li s d ngoi t - Kt chuyn chnh lch t gi sang ti khon doanh thu hot ng ti chnh - Kt chuyn chnh lch t gi do nh gi li s d ngoi t C - Chnh lch t gi pht sinh lin quan n ngoi t. - Chnh lch t gi do nh gi li s d ngoi t - Kt chuyn chnh lch t gi sang chi ph hot ng ti chnh - Kt chuyn chnh lch t

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gi do nh gi li s d SD: Phn nh chnh lch t gi cha x l ti cui k kinh doanh ngoi t SD: Chnh lch t gi cha x l ti thi im cui k kinh doanh

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c. S trnh t hch ton K ton phn nh nghip v mua hng c th hin s sau - S hch ton mua hng trong nc trong doanh nghip tnh thu GTGT theo phng php khu tr thu.
111, 112, 141, 331 Mua hng v nhp kho Mua hng mua ang i ng 151Nhp kho hng mua ang i ng 338,711Hng tha trong khu mua 133 Thu VAT 1381,138 8 156 111, 112, 141, 331 Hng gim gi, chit khu thng mi c hng hng tr li 515 Chit khu th ng mi

Hng thiu trong khu mua

- S hch ton mua hng trong nc trong doanh nghip tnh thu GTGT theo phng php trc tip
111, 112, 141, 331 Nhp kho hng mua Mua hng mua ang i ng 151Nhp kho hng mua ang i ng 338,711Hng tha trong khu mua 1381,138 8 515 Chit khu th ng mi c h ng 156 111, 112, 331 Hng gim gi, chit khu thng mi hng tr li

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- Hch ton nghip v mua hng nhp khu trc tip: Doanh nghip c th s dng t gi thc t hay t gi hch ton ghi s k ton tu theo c im v quy nh tng cng ty. Trng hp 1: Nu doanh nghip s dng t gi thc t ghi s k ton : Cn c vo hp ng nhp khu, doanh nghip lm cc th tc k qu ti ngn hng m L/C. Theo quy nh th vic k qu m L/C thng c gi tr 30% gi tr ca hp ng.Khi chuyn tin i k qu k ton ghi: N TK 144: theo t gi thc t (thi im 1) C TK 1112,1122 : theo t gi thc t (thi im 1) ng thi ghi C TK 007: Nguyn t Khi nhn c thng bo hng ho v cng v c xc nh l hng ho nhp khu, cn c vao ho n ca s hng ho nhp, k ton ghi: N TK 151: theo t gi thc t (thi im 2) C TK 331: theo t gi thc t (thi im 2) Cc khon chi ph bo him, vn chuyn phi thanh ton cho nc ngoi k ton ghi: N TK 151: theo t gi thc t (thi im 2) C TK 1112, 1122: theo t gi thc t (thi im 2) Chnh lch t gi gia hai thi im phn nh vo TK 413

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Khi tnh thu nhp khu phi np : N TK 151: thu nhp khu C TK 3333: thu nhp khu Tnh thu GTGT ca hng nhp khu theo phng php khu tr : N TK 1331: thu GTGT ca hng nhp khu C TK 33312: thu GTGT ca hng nhp khu Nu tnh thu theo phng php trc tip: N TK 151: thu GTGT ca hng nhp khu C TK 33312: thu GTGT ca hng nhp khu Sau khi c xc nh l hng ho nhp khu, trong vng 25 ngy doanh nghip phi chuyn tin np thu nhp khu, khi np k ton ghi: N TK 333 (3333, 33312) : thu np C TK 111, 112: thu np Khi nhn thng bo ca ngn hng thanh ton tin cho bn xut khu k ton ghi: N TK 331: theo t gi thc t ti thi im 2 C TK 144: theo t gi thc t ti thi im 1 C TK 111, 112: theo t gi thc t ti thi im 2 N hoc C TK 413 :phn chnh lch ng thi ghi C TK 007: Nguyn t Khi hng v nhp kho cn c vo gi mua thc t k ton ghi: N TK 1561: gi mua thc t ca hng v nhp kho

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C TK 151: gi mua thc t ca hng v nhp kho L ph phi tr do vic thanh ton qua ngn hng: N TK 1562: chi ph phi tr C TK 111,112: chi ph phi tr Trng hp 2: Nu doanh nghip s dng t gi thc t ghi s k ton : Cn c vo hp ng nhp khu, doanh nghip lm cc th tc k qu ti ngn hng m L/C. Theo quy nh th vic k qu m L/C thng c gi tr 30% gi tr ca hp ng.Khi chuyn tin i k qu k ton ghi: N TK 144: theo t gi hch ton C TK 1112,1122 : theo t gi hch ton ng thi ghi C TK 007: Nguyn t Khi nhn c thng bo hng ho v cng v c xc nh l hng ho nhp khu, cn c vo ho n ca s hng ho nhp, k ton ghi: N TK 151: theo t gi thc t C TK 331: theo t gi hch ton N hoc C TK 413: chnh lch Cc khon chi ph bo him, vn chuyn phi thanh ton cho nc ngoi k ton ghi: N TK 151: theo t gi thc t C TK 1112, 1122: theo t gi hch ton Chnh lch t gi gia hai thi im phn nh vo TK 413 Khi tnh thu nhp khu phi np : N TK 151: thu nhp khu C TK 3333: thu nhp khu

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Tnh thu GTGT ca hng nhp khu theo phng php khu tr : N TK 1331: thu GTGT ca hng nhp khu C TK 33312: thu GTGT ca hng nhp khu Nu tnh thu theo phng php trc tip: N TK 151: thu GTGT ca hng nhp khu C TK 33312: thu GTGT ca hng nhp khu Sau khi c xc nh l hng ho nhp khu, trong vng 25 ngy doanh nghip phi chuyn tin np thu nhp khu, khi np k ton ghi: N TK 333 (3333, 33312): thu np C TK 111, 112: thu np Khi nhn thng bo ca ngn hng thanh ton tin cho bn xut khu k ton ghi: N TK 331: theo t gi hch ton C TK 144: theo t gi hch ton C TK 111, 112: theo t gi thc t ti thi im thanh ton N hoc C TK 413 :phn chnh lch ng thi ghi C TK 007: Nguyn t Khi hng v nhp kho cn c vo gi mua thc t k ton ghi: N TK 1561: gi mua theo t gi thc t C TK 151: gi mua theo t gi thc t L ph phi tr do vic thanh ton qua ngn hng: N TK 1562: chi ph phi tr C TK 111,112: chi ph phi tr

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Cc khon chi ph pht sinh ti cng (chi ph lu kho, lu bi ) k ton ghi: N TK 1562: chi ph cha thu N TK 1331: thu GTGT(nu c) C TK 111, 112, 141, 331, 311: tng thanh ton 1.3. Hch ton nghip v mua hng theo phng php KKK a. Chng t k ton - Ho n GTGT - Phiu chi - Giu bo n ca ngn hng - Bng k thanh ton tin tm ng - Phiu nhp kho - Bin bn kim k nhn hng nhp kho - T k hi quan - Vn n b. Ti khon s dng - Ti khon 611: - Ti khon 156: - Ti khon 151: " Mua hng" " Hng ho" " Hng mua ang i ng"

Ngoi ra cn s dng cc ti khon 133, 157, 111, 112, 331, 311,... c lin quan trong qu trnh mua hng Ti khon 611 "Mua hng" c ni dung v kt cu nh sau: Ni dung: Ti khon ny dng phn nh tr gi hng ho mua vo v tng thm do cc nguyn nhn khc trong k (iu khon 6112: "Mua hng ho") Kt cu: N 611 C - Tr gi hng ho cn li cha - Tr gi hng ho cn li ch-

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tiu th u k (tn kho, tn quy, gi bn, k gi, i l, hng mua ang i ng). - Tr gi hng ho thu mua v tng khc trong k

a tiu th cui k (tn kho, tn quy,..) - Tr gi hng mua tr li, gim gi c hng trong k - Tr gi hng mua tr li, gim gi c hng trong k

Ti khon 611 (6112) cui k khng c s d v c m chi tit theo tng chng loi hng ho, tng l hng... ti tng kho, tng quy tu theo trnh cn b k ton v yu cu cung cp thng tin cho qun l. - S trnh t hch ton mua hng trong doanh nghip hch ton hng tn kho theo phng php KKK, tnh thu GTGT theo phng php khu tr.
156, 157, 151 Kt chuyn hng tn kho 111,112,331,31 1 Mua hng v nhp kho, chi ph pht sinh 133 khu mua VAT nu c 3333 611 151,156,157

Kt chuyn hng tn kho, quy tn cui k 632 tr gi hng ho xut bn trong k 111,112,331,...

Hng mua tr li, gim gi 133 VAT nu c

Thu NK

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- S trnh t hch ton mua hng trong doanh nghip hch ton hng tn kho theo phng php KKK, tnh thu GTGT theo phng php trc tip hay khng thuc i tng chu thu 156, 157, 151GTGT.
Kt chuyn hng tn kho 111,112,331,31 1 Mua hng v nhp kho, chi ph pht sinh khu mua 611 151,156,157 Kt chuyn hng tn kho, quy tn cui k 632 tr gi hng ho xut bn trong k 111,112,331,...

Hng mua tr li, gim gi

2. K ton thanh ton tin mua hng a. Chng t k ton - Phiu bo n, bo c ca ngn hng - Phiu chi - Ngoi ra cn c cc chng t nh ho n GTGT, phiu nhp kho,... b. Ti khon s dng K ton nghip v thanh ton tin mua hng s dng ti khon 331 "phi tr ngi bn" v cc ti khon c lin quan nh 111, 112,... Kt cu v ni dung ti khon 331 nh sau: - Ni d ung: ti khon 331 c s dng phn nh cng N v thanh ton cng n phi tr cho ngi bn. - Kt cu: N 331 C - Cng n phi tr ngi bn tng KKK: Phi tr cho ngi bn ln trong k, mua hng cha thanh ton SD:Tin t cc cho ngi bn, hin cn ti thi im u k SDC: S tin cn phi tr

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ng trc hoc tr tha cho ngi bn c. S thanh ton tin hng

111,112,311,341 Thanh ton bng tin 511 331

ngi bn, nh cung cp

Thu hi tin tr tha

111,112

Thanh ton bng hng ho sn phm dch v Gi tr hng ho mua chu

156

131 Thanh ton b tr

133 VAT u vo VAT 641,642 ,..

156 Gim gi,hng mua tr li 133Thu VAT t. vi s HH b tr 3. S k ton: li

Dch v mua chu khc

Cc doanh nghip cn c vo quy m, c im hot hot ng sn xut kinh doanh, yu cu qun l, trnh nghip v ca cn b kinh t, iu kin trang thit b k thut tnh ton, mi DNTM s la chn mt hnh thc s k ton ph hp v nht thit phi tun th mi nguyn tc c bn ca hnh thc s k ton . Mi n v c m v gi h thng s k ton thng nht v duy nht. Nghip v k ton mua hng v thanh ton tin hng c th c p dng mt trong cc hnh thc k ton sau: Trng hp 1: Nu doanh nghip p dng hnh thc k ton nht k chung.

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S trnh t ghi s theo hnh thc k ton chung: Phiu NK, HBH, HGTGT (ca bn bn), phiu chi, bo n ngn hng S qu S NK chuyn dng

nht k

Nht k chung

S (th) chi tit TK 156 156, 331 Bng tng hp cc chi tit 156

S Ci TK 156, 111, 112, 331, Bng cn i s pht sinh Ghi ch: Ghi hng ngy Ghi cui thng i chiu kim tra

Phiu NK, HBH, HGTGT (ca bn bn), Trng hp 2: Nuphiu chi, bo n ngn hng thc k ton doanh nghip p dng hnh nht k chng t. S (th) chi S trnh t ghi s theo S qu kim hnh thc k tontit TK k nht 156 Bng k bo co qu chng s 8 t : 156, 331 S NKCT s 8

30 L Th Thanh VnS ci 156,331,

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Ghi ch: Ghi hng ngy Ghi cui thng i chiu kim tra

Trng hp 3: doanh nghip p dng hnh thc k ton nht k s ci S trnh t ghi s theo hnh thc k ton nht k s ci:

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Phiu NK, HBH, HGTGT (ca bn bn), phiu chi, bo n ngn hng S qu Bng tng hp chng t gc S nht kS ci 156, S (th) chi tit TK 156 156, 331 Bng tng hp cc chi tit 156

Ghi ch: Ghi hng ngy Ghi cui thng i chiu kim tra

Trng hp 4: Nu doanh nghip p dng hnh thc k ton chng t ghi s S trnh t ghi s theo hnh thc k ton : chng t ghi s Phiu NK, HBH, HGTGT (ca bn bn), phiu chi, bo n ngn hng S qu S (th) chi tit TK 156 156, 331 S ng k CTGS Ghi ch: Ghi hng ngy Ghi cui thng i chiu kim tra BC SPS cc ti khon S ci TK 111, 112, 333,156 Bng tng hp cc chi tit 156

Chng t ghi s

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III. S cn thit ng dng my vi tnh trong cng tc k ton mua hng v thanh ton tin mua hng

mi thi k, mi ch chnh tr, k ton lun l cng c sc bn phc v cho cng tc qun l. Di ch bao cp, k ton mc d khng pht huy c hiu qu ca n nhng n gp phn to ln trong vic nh gi ng thc t ti sn ca doanh nghip, nh nc. Cn trong c ch th trng khi m mi hot ng kinh t u c chi phi bi quy lut cnh tranh th cng tc kinh t li cng tr nn quan trng, n quyt nh n s thnh cng hay tht bi ca doanh nghip thng qua cc thng tin kinh t m k ton cung cp. Do , thc hin tt cng tc k ton l gp phn quan trng v mc tiu tm kim li nhun ca doanh nghip. Mt khc, ngy nay khoa hc cng ngh pht trin ang lm thay i th gii tng gi tng ngy. i u trong s pht trin l cng ngh thng tin v ngnh tin hc. Tin hc cng vi h thng my tnh, my tnh ni mng ang nh hng, lun lch n mi lnh vc, mi ng ngch ca i sng x hi. c bit trong lnh vc kinh t, lnh vc qun l n to ra nhng thnh cng to ln. Chnh v vy, cc nc pht trin t nhiu thp k qua ngi ta to nn v ng dng h thng my tnh trong cng tc k ton. Vic k ton tr nn n gin, hiu qu, nhanh chng, chnh xc, y hn. H thng phn mm k ton ca Php, ca M c ph bin rng ri khp trn th gii. Nc ta tuy i sau v chm hn nhiu trong lnh vc tin hc, song n nay hu ht cc doanh nghip ng dng my tnh trong qun l v cng tc k ton. Him thy c doanh nghip thnh cng no li cha lm k ton bng my vi tnh. Cng nh cng tc k ton ni chung v nghip v k

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ton mua hng, thanh ton tin hng ni ring rt cn thit v linh hot trong ng dng my tnh. iu ny nh hng mnh m bi c im qun l mua hng l cc mt hng phong ph a dng, cc nh cung cp nhiu. Do , ng dng my vi tnh vo cng tc k ton ngy nay khng ch l cn thit m cn l sc mnh cnh tranh, l iu kin quyt nh s tn ti, pht trin ca mi doanh nghip.

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Chng II Thc trang k ton mua hng v thanh ton tin hng ti Cng ty xut nhp khu v cung ng vt t thit b ng st (VIRASIMEX)
I. c im t chc hot ng sn xut kinh doanh v t chc cng tc k ton

1. c im t chc hot ng sn xut kinh doanh a. S lc lch s hnh thnh cng ty Cng ty xut nhp khu v cung ng vt t thit b ng st l mt doanh nghip Nh nc c tn giao dch nc ngoi l VIRASIMEX trc thuc Lin hip ng st Vit Nam. Cng ty c thnh lp theo quyt nh s 1434/CP-LD ngy 08/09/1989 ca B Giao thng - Vn ti. Trn c s Cng ty cung ng vt t thit b ng st. Tr s chnh 132 L Dun - ng a - H Ni. Tin thn ca Cng ty l Cc Vt liu, chuyn lo vt t cho ngnh ng st c thnh lp t 20/07/1954. n nm 1956, Cc Vt liu ng st i tn thnh Cc Vt t ng st. Nm 1983, Tng Cc ng st quyt nh gii th Cc vt t ng st quyt nh gii Cc vt t ng st v thnh lp Cng ty thit b ng st. Nm 1985, Tng cc ng st quyt nh gii th Cng ty vt t thit b ng st thnh lp Ban vt t thit b trn c s ba x nghip vt t thuc Tng cc ng st hp li: - X nghip vt t thit b ng st I (H Ni) - X nghip vt t thit b ng st II ( Nng) - X nghip vt t thit b ng st III (Si Gn) n thng 07 nm 1988, Tng cc ng st quyt nh gii th ban Vt t thit b ng st. Ngy 08 thng 9 nm 1989, Cng ty c B Giao thng - Vn ti v ngnh -

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ng st ch php trc tip lm cng tc xut nhp khu vt t thit b ng st. Hn 40 nm trng thnh v pht trin Cng ty khng nhng tn ti v ng vng trn th trng m cn m rng cc hnh thc kinh doanh dch v ngoi ngnh ng st nh hin nay. b. Chc nng nhim v ca Cng ty - Xut nhp khu vt t thit b phc v cho sn xut cng nghip, xy dng cng trnh, vn ti trong v ngoi ngnh. - c y quyn u thc nhp khu - T chc sn xut v lin kt cc mt hng xut khu, thu mua st thp ph liu v cc mt hng khc theo gi tho thun vi n v tp trung xut khu. - Tm nhp ti xut v chuyn khu cc mt hng khng thuc din cm ca Chnh ph. - To ngun ngoi t cho ngnh thong qua vic xut nhp khu, lm nhim v kiu hi cho Vit kiu v cc nhn vin i hp tc chuyn gia, hp tc lao ng quc t. - Sn xut v gia cng t chc cung ng cc loi vt t, thit b, ph tng nh sn xut t vt, sn xut g cho ngnh ng st. * Cng ty c quyn hn - Xut v nhp khu: c vay vn ca ngn hng Vit Nam v nc ngoi nhm phc v cho hot ng sn xut kinh doanh ca Cng ty ng thi m bo t trang tri cho cc chi ph hot ng kinh doanh ca mnh thc hin cc quy nh v ngoi hi v ngoi t ca nh nc.

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c quyn tham gia hi ch trin lm, gii thiu sn phm ca mnh trong v ngoi nc. c lm i din m, chi nhnh trong v ngoi nc. c quyn hp tc kinh doanh lin kt vi nc ngoi theo Lut u t ca php lut Vit Nam. Trong nhng nm gn y mt hng kinh doanh ch yu ca Cng ty l nhp khu thit b phc v cho ngnh ng st. Xut nhp khu vt t thit b phc v cho ngnh ng st nh: u my, toa xe, ph tng, linh kin ng st v ngoi ngnh nh: Thch cao, bugi, xe khch,... S dng hnh thc tm nhp ti xut, qu cnh vi nc khc. V sn xut, Cng ty tp trung vo sn xut c kh, ch bin g phc v ngnh. V sn xut xut khu ngoi ngnh ng st, cng ty ch ng a dng ho cc hot ng nh: Nh hng, khch sn, kinh doanh ct si. c. C cu b my qun l ca cng ty Do c im ca ngnh ng st l tri rng trn ton t nc nn cc n v trong ngnh c thnh lp theo a ch tuyn ng phc v cng tc chy tu. V vy, b my t chc ca Cng ty cng c thnh lp ph hp vi c trng ca ngnh v phc v c lc cho vic sn xut kinh doanh ca Cng ty. Cng ty gm 1 Gim c v 2 Ph gim c gip vic cho gim c Cng ty c 6 x nghip v cc chi nhnh: - X nghip vt t ng st Thanh Ho - X nghip vt t ng st Vinh - X nghip vt t ng st ng Anh - X nghip vt t ng st H Ni - X nghip vt t ng st Vnh Phc

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- X nghip vt t ng st Lo Cai - X nghip vt t ng st Lng Sn - X nghip vt t ng st Hi Phng - X nghip vt t ng st Thnh ph H Ch Minh - Trung tm xut khu lao ng - Trung tm du lch khch sn Sm Sn - Ngoi ra Cng ty cn thnh lp may c phn ng st 21/10 ti ng Anh. Cc t chc l n v kinh doanh con ca Cng ty v c php hch ton trong cng ty, m ti khon ti ngn hng v c s dng con du ring. C cu t chc b my ca Cng ty - Gim c: L ngi i din php nhn c trch nhim trc php lut, l ngi c quyn cao nht trong Cng ty, chu trch nhim trc cp trn, trc cn b cng nhn vin v kt qu sn xut kinh doanh ca cng ty, s dng bo ton v pht trin cc loi vn, ti sn, c s vt cht k thut c Nh nc giao, xy dng chin lc pht trin, lp k hoch v lin doanh, u t, qun l, o to trnh cp trn xt duyt. Ra cc quyt nh v t chc hot ng sn xut kinh doanh ca ton cng ty. Chu s kim sot ca cp trn v c quan Nh nc cc cp c thm quyn. - Cc ph gim c: C nhim v ch o iu hnh cng tc khi gim c i vng, chu trch nhim trc gim c v thc hin kt qu c giao. - Phng hnh chnh: Ph gip gim c v mt t chc cn b nhn s, lao ng, tin lng v o to. - Phng Ti chnh - K ton: Gip gim c qun l v mt s sch, hch ton kinh t, thc hin k hoch v bo co ti chnh trong Cng ty.

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- Phng K hoch thng k: Nghin cu v ch o vic xy dng k hoch kinh doanh ca Cng ty, qun tr cng tc thng k v doanh s mua vo, bn ra, qun l tn kho ca Cng ty. - Phng T chc lao ng: Qun l ngun lc lao ng, b tr s dng lao ng, tuyn dng, bi dng lao ng, xc nh qu lng v bo him lao ng, xy dng d n t chc sn xut kinh doanh, gii quyt th tc thnh lp, i tn, st nhp, gii th phng ban v cc n v trc thuc - Cc phng kinh doanh xut nhp khu: C nhim v u thc v kinh doanh xut nhp khu cc vt t thit b my mc chuyn dng, chuyn t vn v php lut v phng n kinh doanh. - Phng k thut: Tin hnh xy dng k thut nh mc cho cng ty. Nghin cu kho st nm vng v k thut cng ngh cc loi my mc, thit b xut nhp khu, chu trch nhim kim tra hng dn ch o v cht lng hng ho, my mc thit b. d. c im sn xut kinh doanh ca Cng ty Trong nhng nm qua, nhim v sn xut kinh doanh vt t thit b chuyn dng cho ngnh ng st ngy cng kh khn hn, c ch th trng chi phi, cnh tranh quyt lit nhng l hng ln ch yu phi qua u thu. Tnh trng thiu vn sn xut kinh doanh, hng bn ra khng thu c tin ngay, n ko di, trong khi tr li tin vay vn thng xuyn din ra trong qu trnh sn xut kinh doanh. Mt khc, nc vo thc hin nhim v sn xut kinh doanh trong nhng nm u ca thin nin k mi, vi bit bao nhng nt khi sc mi, s kin v cng vic mi. Song trong nhng nm qua vi s quan tm ca lnh o Lin hip

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ng st Vit Nam, di s lnh o ca ng b cng ty, Ban gim c phi hp cht ch vi cc phng ban v tinh thn thc ca cn b cng nhn vin trong cng ty m tn Cng ty khng ngng n lc, phn u hon thnh k hoch sn xut kinh doanh ra hng nm vi mc tng trng cao. - c im kinh doanh: Cng ty VIRASIMEX l mt n v c lp v kinh t thuc din chu TGTGT theo phng php khu tr cc mt hng m Cng ty kinh doanh thng thng rt a dng v phong ph v mu m, chng loi vi nhng mc thu sut khc nhau, hng thng k ton phi k khai thu pht sinh trong k c khu tr v np thu theo ngha v cho ngn sch thng thng s thu m Cng ty phi np ph thuc vo s lng hng ha bn ra v mua vo trong k. hiu r hn v iu cn tm hiu v mt hng v th trng kinh doanh ca cng ty. + Mt hng kinh doanh 1. H thng thit b thng tin, tn hiu 2. Ph tng u my toa xe 3. Ray, ghi ph kin dm cu 4. Ph tng thit b l. 5. Ph kin cu ng 6. G x, t vt g 7. T vt b tng, dng c chuyn dng 8. Kim loi ph phm 9. Ho cht 10. Tp phm ph liu Trong mi loi trn cn c chi tit c th hn na d theo di, qun l. + Th trng kinh doanh

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Vi iu kin nh nc ta hin nay v do c trng ca ngnh ng st i hi cc vt t thit b vi hm lng khoa hc k thut cao m trong nc kh c th p ng c, nn cng ty thc hin nghip v mua hng ch yu nhp khu t cc nc: Tip, n , B, c... Ngc li, vi th trng bn ca Cng ty ch yu l trong nc (90-95%) vi quy m rng ln, tri di khp c nc, xut khu ch chim t trng nh (5-1%). Vi phng chm chung: "Nm chc bn hng, gi ch tn vi bn hng v tranh th thu ht thm cc bn hng mi". 2. c im t chc b my v cng tc k ton ti cng ty VIRASIMEX a. c im t chc b my k ton Cng ty VIRASIMEX tin hnh hot ng sn xut kinh doanh vi quy m tng i ln, a bn hot ng rng khp trn quy m c nc. p ng nhu cu qun l, iu hnh c hiu qu hot ng sn xut kinh doanh, Cng ty t chc cng tc k ton va tp trung va phn tn. y l hnh thc ph hp vi c im sn xut kinh doanh ca Cng ty. Theo hnh thc ny, Cng ty thc hin vic hng dn kim tra cng tc k ton cc n v ph thuc, thu nhn tp hp ti liu s liu do cc n v ph thuc gi n, thc hin ton b cng tc k ton vn phng Cng ty tng hp, lp bo co ti chnh doanh nghip. cc n v ph thuc nh cc chi nhnh thnh ph H Ch Minh, Hi Phng ... hch ton theo ch k ton c lp, c t cch php nhn y , c ti khon ti ngn hng. B my qun l ca cc x nghip chi nhnh t di s ch o ca Ban gim c.

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Cc x nghip sn xut kinh doanh trc thuc Cng ty gm 6 x nghip c phng k ton ring c quyn hch ton y v cui mi qu np bo co kt qu Cng ty kim tra tnh hp l, hp php v lp bo co ton cng ty. Xut pht t nhng nhim v yu cu m b my k ton ca Cng ty c t chc theo s sau:

S t chc b my k ton ca cng ty VIRASIMEX K ton trng Ph phng k ton B B phn k ton hng ho doanh thu kt qu sn xut kinh doanh phn k B phn k ton ni b ton cng n trong nc v cc B phn k ton tng hp my B phn k ton tng hp CPBH v CPQL DN B phn k ton tin gi ngn hng v cng n nc ngoi

tnh dch Nhn vin k ton cc chi nhnh, x v nghip trc thuc Cng ty 42

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K ton trng kim trng phng ti chnh k ton c nhim v t chc iu hnh ton b h thng k ton ca cng ty, lm tham mu cho gim c v hot ng ti chnh, thu chi tin mt, k hoch tm ngun ti tr, vay vn ngn hng... ton b cng ty, t chc kim tra k ton trong ton cng ty, nghin cu vn dng cc ch chnh sch v ti chnh, k ton ca Nh nc vo iu kin c th ca Cng ty. Xem xt bo co ti chnh ca cc n v c s v ton cng ty trc khi gi ln c quan ch qun ti chnh ngn hng. ng thi tham mu cho gim c cng ty xut nhp khu v cung ng thit b ng st b tr sp xp nhn s ca Phng Ti chnh k ton. Ph phng k ton: C nhim v kim tra, i chiu s pht sinh ca tt c cc ti khon ng thi ph trch cc ti khon 156, 511, 911. Cui thng, cui qu lp bo co ti chnh, ng thi cng vi k ton trng lm nhim v phn tch cc hot ng kinh t, hot ng sn xut kinh doanh ca Cng ty, t c kin xut v gii php hon thin. B phn k ton tng hp my tnh: C nhim v vo cc s ti khon m trn vn phng cng ty, chu trch nhim hch ton ton b cc nghip v kinh t pht sinh v tng hp s liu ca ton Cng ty. C th l vic nhp chng t, kim sot cc chng t, trn c s lp cc bo co k ton v phn hnh k ton pht sinh trn Cng ty, thu nhn, kim tra, xt duyt cc bo co k ton pht sinh trn cng ty, thu nhn, kim tra, xt duyt cc bo co k ton ca cc

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n v trc thuc gi ln v tng hp s liu lp bo co k ton chung ca Cng ty. B phn k ton qu v cc nghip v khc: C nhim v hch ton tin mt v ghi vo s chi tit chi ph, i chiu cng n, n c thanh ton n phi thu, phi tr. B phn k ton thanh ton ni b: Do mt ngi ph trch kim th qu, c nhim v theo di cc khon phi thu phi tr, tm ng, thanh ton tm ng, thanh ton ni b, thanh ton vi ngn sch, ng thi k ton TSC v ngun vn cc qu x nghip. B phn k ton tng hp CPBH v CPQLDN: c nhim v tp hp chi ph trong Cng ty gm 2 loi trn, ng thi hch ton ton b cc x nghip c lin quan n vic thanh ton lng v BHXH. Cc b phn c mi quan h nhan qu cht ch vi nhau, phi thc hin nhim v ca mnh ng thi cung cp i chiu s liu cho nhau tnh kt qu hot ng chung ca ton cng ty. Vi cc n v c s, phng k ton ca Cng ty c quan h ch o hng dn v kim tra cng tc k ton, m bo thc hin ng ch k ton ca Nh nc thng nht trong ton Cng ty. b. c im t chc cng tc k ton ti Cng ty Cng ty p dng hnh thc nht k chung nhng c nhiu ci bin linh hot ph hp vi iu kin sn xut kinh doanh ca Cng ty v ph hp vi chng trnh k ton trn my vi tnh ca Cng ty. c trng c bn ca hnh thc nht k chung l tt c cc nghip v pht sinh u phi c ghi vo s nht k m trng tm l s nht k chung theo trnh t thi gian pht sinh v hch ton nghip v . Sau

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ly s liu trn cc s nht k ghi vo s ci theo tng nghip v pht sinh. Theo hnh thc ny bao gm cc loi s thng c s dng nh: S Nht k chung, s ci ti khon 156, 111, 112, 331, 333, 133,, cc s k ton chi tit TK156, 331, Bng tng hp Nhp-Xut-Tn hng ho, Bng tng hp cng n, S trnh t ghi chp theo hnh thc s k ton nht k chung: Phiu NK, HBH, HGTGT (ca bn bn), phiu chi, bo n ngn hng Nht k chung S Ci TK 156, 111, 112, 331, Bng cn i s pht sinh Ghi ch: Ghi hng ngy Ghi cui thng i chiu kim tra Da trn hnh thc k ton nht k chung v h thng my vi tnh trong cng tc k ton, hin nay Cng ty ang p dng phn mm k ton Fast Accouting, h thng my tnh c ho mng Internet v Vinant. Ch k ton p dng ti Cng ty: - Min k ton bt u t 1/1 n 31/12. - n v tin t s dng trong ghi chp k ton: VN S (th) chi tit TK 156

S NK chuyn

Bng tng hp cc chi tit 331

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- Nguyn tc v phng php chuyn i cc ng tin khc: theo thng bo ca ngn hng Vit Nam ti thi im lp bo co ti chnh. - Hnh thc s k ton p dng: Nht k chung c ci bin theo phn mm my tnh Fast Accouting. - Phng php k ton hng tn kho: theo phng php s d. + Nguyn tc nh gi: theo gi thc t + Phng php xc nh gi tr hng tn kho cui k Tn u k + nhp trong k xut trong k + Phng php hch ton hng tn kho : KKTX + Phng php tnh thu GTGT: Phng php khu tr. + Phng php tnh gi mua hng xut kho: theo phng php tnh gi ch danh.
II. Thc trng k ton mua hng v thanh ton tin hng ti cng ty VIRASIMEX

1. Hch ton ban u Hch ton ban u l qu trnh ghi chp, phn nh, h thng ho cc nghip v kinh t pht sinh trn c s cc chng t lp lm c s cho hch ton k ton tng hp v hch ton k ton chi tit. Hay ni cch khc hch ton ban u chnh l gm 2 khu: chng t k ton v trnh t lun chuyn chng t k ton. Trong nghip v mua hng, hch ton ban u cung cp thng tin v tt c cc nghip v kinh t pht sinh trong qu trnh mua hng. i vi cng ty virasimex , hch ton ban u ca cng ty pht sinh theo trnh t thi gian, theo cc nghip v kinh t pht sinh. thc hin mt hp ng mua hng trc ht cn b nghip v ca cng ty sau qu trnh nghin c cc mt hng thi trng trong nc v nc ngoi v cht lng,

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gi,c, mu m, Trn c s k hoch mua hng ra ca cng ty lp phng n kinh doanh trnh ln gim c cng ty. ng thi phi thng qua phng ti chnh ca cng ty tnh ton ,d kin , nh gi hiu qu ca thng v , t xem xt thng v mua hng c thc hin c khng. Cui cng gim c cng ty tin hnh ph duyt chnh thc phng n kinh doanh . Lc ny cn b nghip v ca phng kinh doanh trc tip tin hnh k kt cc hp ng mua bn vi cc n v, cc t chc thng qua hnh thc m phn giao dch trc tip hay thng qua cc n v cho hng c nh. T vic m phn c kt qu cng ty tin hnh k kt hp ng mua bn chnh thc. Ti cng ty VIRASIMEX , do c im mt hng kinh doanh v th trng kinh doanh c th, nn vic mua hng ch yu l nhp khu, ch c mt phn hng ho l mua trong nc. c im nghip v mua hng ti cng ty phn ln s dng phng thc tn dng chng t thanh ton tin hng. Cc chng t ban u m cng ty s dng c lin quan n nghip v mua hng l: 1. Ho n GTGT: Khi cng ty mua hng trong nc thuc i tng chu thu GTGT theo phng php khu tr thu, cng ty s c ngi bn cung cp ho n GTGT(lin 2) ,trn ho n ghi r: - gi hng mua(cha co thu GTGT) - cc khon ph thu v gi tnh thm ngoi gi hng ho (nu c) - Thu sut thu GTGT v s thu GTGT. - Tng gi thanh ton. 2. Phiu chi

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3. Giy bo n ca ngn hng. 4. Phiu nhp vt t hng ho . 5. Bin bn kim nhn hng ho . Ngoi ra, i vi hot ng mua hnh nhp khu ti cng ty cn s dng cc chng t: - Hp ng mua bn ngoi thng - Ho n thng mi - T khai hi quan - Vn n - Giy chng nhn xut x 2. Hch ton tng hp: a. Ti khon s dng: Trn nguyn tc h thng ti khon k ton ca b ti chnh v cn c vo tnh hnh , c im kinh doanh ca cng ty , ban lnh o v phng k ton quyt nh s dng mt s ti khon nh sau: -k ton mua hng : + ti khon 156: hng ho 1561 :gi mua hng ho 1562: Chi ph thu mua hng ho + Ti khon 112: Tin gi ngn hng dng phn nh s hin c v tnh hnh bin ng ca khong TGNH ca Cng ty. Ti khon 112 c m chi tit nh sau: TK 112.1: TGNH Cng thng 1121.1: Tin Vit Nam gi ti ngn hng cng thng 112.1.2. Tin USD gi ti ngn hng Cng thng TK: 112.2.: TGNH Ngoi thng

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1122.1: Tin Vit Nam gi ti ngn hng ngoi thng 112.2: Tin USD gi ti ngn hng ngoi thng 112.3: Tin gi khc ti ngn hng ngoi thng TK 112.4: Tin gi ti ngn hng u t v Pht trin + Ti khon 311: "vay ngn hn" phn nh cc khon tin vay ngn hn ti ngn hng v tnh hnh tr n vay ca doanh nghip ti khon ny c m chi tit nh sau: TK 311.1: vay ngn hn ti ngn hng cng thng TK 311.1.1: vay ngn hn ti ngn hng cng thng tin VN TK 311.1.2: vay ngn hn ti ngn hng cng thng tin USD TK 311.2: vay ngn hn ti ngn hng Ngoi thng TK 311.2.1: vay ngn hn ti ngn hng Ngoi thng tin VN TK 311.2.2: vay ngn hn ti ngn hng Ngoi thng tin USD TK 311.2.3: vay ngn hn ti ngn hng Ngoi thng cc loi tin khc. - K ton thanh ton tin mua hng S dng ti khon ch yu hch ton l: + Ti khon 331 "Phi tra ngi bn" Dng phn nh cc khon thanh ton vi ngi bn v ti khon ny Cng ty m chi tit cho tng i tng khch hng cung cp, theo tng hp ng mua bn, hp ng ngoi thng. Ngoi ra, k ton cng ty cn m cc ti khong khc c lin quan nh ti khon 133, TK 413 (trong mua hng nhp khu), TK 144, TK 1368, TK 333... Trnh t hch ton

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- K ton mua hng trong nc: Sau khi k hp ng mua bn vi nh cung cp, cng ty tin hnh c cn b nghip v i nhn hng tu tng hnh thc mua hng nht nh. Sau Cng ty tin hnh thanh ton hay chp nhn thanh ton. S trnh t hch ton mua hng trong nc
111,112,141 Mua hng tr li tin ngay 331 Thah ton Mua hng cha tin hng thanh ton 1562 1561

Chi ph pht sinh khi mua: vt chuyn, bao qun

133 Thu GTGT

K ton mua hng ti Cng ty khng xy ra trng hp hng ho b tr li, gim gi. hiu r nghip v mua hng trong nc ti Cng ty, ta xem xt v d c th sau: Ngy 5/1/2003, Cng ty mua mt l hng thp ch I(I 450x9x14) ca cng ty KD Thp v Vt t H Ni. Gi tr, cha thu: 15.250.000 VN, thu GTGT 10%, tng gi thanh ton 16.775.000 (H GTGT 0646). Chi ph c thu vn chuyn, bc d pht sinh trong qu trnh mua l 550.000, Doanh nghip thanh ton bng tin mt (PC s 09). Hng v nhp kho (PNK 11), tin hng ho cha thanh ton. K ton hch ton nh sau:

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Cn c vo phiu nhp kho hng ho(PNK 11) v ho nGTGT 0646, k ton ghi: N TK 1561 : 15.250.000 : 16.775.000 N TK 133 : 1.525.000 C TK 331 phn nh: N TK 1562 : 500.000 N TK 133: 50.000 C TK 111: 550.00 - K ton mua hng nhp khu: Ti cng ty VIRASIMEX nghip v k ton mua hng nhp khupht sinh ch yu l nhp khu trc tip hng ho t cc nc nh: B, Php, H Lan, n , Cng ty ch yu thanh ton tin hng qua ngn hng bng L/C tr chm. Cng ty hch ton ngoi t theo gi thc t, ring phn chnh lch t gi gia cc thi im n cui mi qu k ton cn c vo s Ci v s chi tit TK 144, 331 iu chnh v phn nh vo TK413.Trnh t hch ton ti cng ty nh sau: Cn c vo hp ng nhp khu, k ton cng ty lm cc th tc k qu ti ngn hng m L/C. Theo quy nh th vic k qu m L/C thng c gi tr 30% gi tr ca hp ng.Khi chuyn tin i k qu k ton ghi: N TK 144: theo t gi thc t (thi im 1) C TK 1112,1122 : theo t gi thc t (thi im 1) ng thi ghi C TK 007: Nguyn t Cn c vo PC 09 ngy 5/01/2003, chi ph pht sinh c

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Khi nhn c thng bo hng ho v cng v c xc nh l hng ho nhp khu, cn c vao ho n ca s hng ho nhp, k ton ghi: N TK 151: theo t gi thc t (thi im 2) C TK 331: theo t gi thc t (thi im 2) Cc khon chi ph bo him, vn chuyn phi thanh ton cho nc ngoi k ton ghi: N TK 151: theo t gi thc t (thi im 2) C TK 1112, 1122: theo t gi thc t (thi im 2) Chnh lch t gi gia hai thi im phn nh vo TK 413 Khi tnh thu nhp khu phi np : N TK 151: thu nhp khu C TK 3333: thu nhp khu Tnh thu GTGT ca hng nhp khu theo phng php khu tr : N TK 1331: thu GTGT ca hng nhp khu C TK 33312: thu GTGT ca hng nhp khu Sau khi c xc nh l hng ho nhp khu,khi chuyn tin np thu nhp khu, k ton ghi: N TK 333 (3333, 33312): thu np C TK 111, 112: thu np Khi nhn thng bo ca ngn hng thanh ton tin cho bn xut khu k ton ghi: N TK 331: theo t gi thc t ti thi im 2 C TK 144: theo t gi thc t ti thi im 1

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C TK 1111, 1121: theo t gi thc t ti thi im thanh ton N hoc C TK 413 :phn chnh lch ng thi ghi C TK 007: Nguyn t Khi hng v nhp kho cn c vo gi mua thc t k ton ghi: N TK 1561: gi mua thc t ca hng v nhp kho C TK 151: gi mua thc t ca hng v nhp kho L ph phi tr do vic thanh ton qua ngn hng: N TK 1562: chi ph phi tr C TK 111,112: chi ph phi tr V d nh: (1) ngy 7/1/2003, cng ty VIRASIMEX k hp ng nhp khu s 04/VRS-VEAM/2003 vi cng ty VEAM INTERNATIONAL (PTY) LTD nhp khu 200 chic vnh ai bng thp, n gi 207 USD/ci, tng tr gi 41.400 USD. Cng ty thanh ton tin hng theo hnh thc L/C khng hu ngang (gi trn hp ng l gi CIF, y l mt hng khng phi chu tu nhp khu, thu GTGT 10%). (2) Ngy 14/1/2003, Cng ty rt tin bng ngoi t ti INCOMBANK k qu: 2070 USD. (3) ngy 27/1/2003, ton b l hng v nhp kho (PNC s 20, ngy 27/1) ph hp vi hp ng v vn n. ng thi Cng ty vit PC tin mt s 15 thanh ton chi ph vn chuyn, bc d: 5 triu, VAT: 10% v np thu GTGT ca hng ho nhp khu. Tin hng cha thanh ton.

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(4) Ngy 31/1/2003: nhn c GBN s 10 v vic ngn hng tr tin cho ngi bn sau khi tr i s tin k qu. (BGN s 07, ngy 14/1/2003 GTTT l: 1USD = 15.400 VN BGN s 10, ngy 27/1/2003 GTTT l: 1USD = 15.403 VN TGTT ngy 31/1/2003: 1USD = 15.405 VN ) K ton hch ton nh sau: (2) Cn c vo GBN 07 ngy 14/1/2003,tr gi k qu l: 2070*15400 = 31.878.000 VN N TK 144: 31.878.000 C TK 112: 31.878.000 ng thi C TK 007:2070 USD (3)Ngy 17/01/2003,Cn c vo PNk 20, k ton ghi: a. VN b. Tnh thu: N TK 133: 63.768.420 C TK 33312: 63.768.420 c. Np thu: N TK 33312: 63.768.420 C TK 111: 63.768.420 d.Chi ph vn chuyn ,bc d k ton ghi: N TK 1562: 5.000.000 N TK 133: 500.000 C TK 111: 5.500.000 (4) Ngy 31/01/2003 Cn c GBN s 10: a. N TK 331: 31.878.000 C TK 144: 31.878.000 N TK 1561:41400*15403 =637.684.200 VN C TK 331: 41400*15403 =637.684.200

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b. S tin cn phi tr ngi bn sau khi tr i s tin k qu l: 39.330*15.405= 605.878.650 N TK 331: 605.806.200 N TK413: 72.450 C TK 112: 605.878.650 - K ton thanh ton tin mua hng: Trong k c pht sinh cc nghip v thanh ton tin hng, k ton phn nh theo s sau: 111,112
Thanh ton bng tin mt, tin gi NH

331
Gi tr hng ho mua chu

156

311
Thanh ton bng tin vay ngn hn

133
VAT u vo VAT

341
Thanh ton bng tin vay di hn Dch v mua khc

641,64 2,..

chu

131

Thanh ton b tr

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Ti cng ty VIRASIMEX, khng c cc nghip v thanh ton tin hng bng hng ho, sn phm dch v. Cng khng xy ra pht sinh cc nghip v gim gi hng mua, hng mua tr li. hiu r nghip v thanh ton tin hng ti cng ty VIRASIMEX ta xt v d c th sau y: (1) Ngy 30/01/2003, Cng ty xut tin gi ngn hng (GBN s 221) tr tin cn li cho l hng nhp khu ca Cng ty COKERING MECHANICAL INDUSTRIES; AS(CMI) ca B. Tr gi 3.652.791.600. (2) ng thi Cng ty vit phiu chi tin mt tr cho ngi vn chuyn l hng nhp khu l 7.703.525 VN (PC s 12) (3)GBN s 222,ngy 31/01, Cng ty thanh ton tin hng cho cng ty KD Thp v Vt t H Ni. K ton nh khon nh sau: (1) Cn c vo GBN s 221, ngy 30/01/2003: N TK 331: 3.652.791.600 C TK 112: 3.652.791.600 (2) Cn c vo phiu chi (PC) s 12, k ton ghi: N TK 331: 7.703.525 C TK 111: 7.703.525 (3) Cn c vo GBN 222, 31/01/2003, k ton ghi: N TK 331:16.775.000 C TK 112: 16.775.000 3. S k ton Hnh thc s k ton cng ty VIRASIMEX p dng l hnh thc S Nht k chung. Nn h thng s k ton phc v cho k ton v thanh ton tin hng ti Cng ty bao gm Nht k chung, s ci TK 156, s ci TK 331, s ci TK 133,

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144, 413, s nht k chi tin 112, s chi tit cng n TK 331, Bng tng hp chi tit TK 331,... C th nh sau: S nht k chung:l s k ton cn bn dng ghi chp cc nghip v pht sinh theo trnh t thi gian v quan h i ng ca cc ti khon , lm cn c ghi vo s ci TK 156, 331, 133, 144, . C s ghi chp vo s l cc chng t nh: ho n GTGT, PNK, Phiu chi, Giy bo n, S nht k chung Thng 01/2003 n v tnh: ng
NT ghi s Chng t SH NT Din gii Cng trang trc chuyn sang TK i ng 0 N 0 SPS C

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Lun vn tt nghip PNK 11 5/01 PNK 11 5/01 PC 09 ch I 27/01 PNK 20 27/01 PC 15 27/01 PC 15 27/01 PC 15 27/01 PC 15 30/01 GBN 10 PC 12 30/01 Tr 04/VEAM 04/VEAM 04/VEAM H 04/VEAM ph tin H 5/01 Nhp kho thp ch I TGTGT u vo 156 331 ca 133 331 156 Chi ph v/c, bc d thp 111 133 111 T.GTGT u vo ca chi 156 ph 331 133

i hc Thng Mi 15250000 15250000 1525000 1525000 500000 500000 50000 50000 63768420 0 637648200 63768420 63768420 5000000 500000 31878000

thp ch I

Nhp kho HH ca H 3331 63768420 2 2 5000000 500000 31878000 156 133 331 144 04/VEAM 331 111 . . .. . Cng chuyn sang trang sau 25 bng tin k qu Tr tin v/c ,bc d HH ca B Tnh TGTGT hng NK H 3331 63768420 Np TGTGT hng NK H 111 CP v/c, bc d hng NK 111 TGTGT u vo ca chi 111

77035 7703525

827627565 827591565

S nht k chi tin TK 112 l mt loi s nht k chuyn dngc s dng bi trng hp pht sinh nhiu nghip v nu ghi c vo s nht k chung th trng lp v tr ngi.

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C s ghi chp vo s l cc chng t nh:giy bo n, giy bo c,.. Sau nh k hoc cui thng tng hp s liu vo s ci TK 112. S ci l s k ton tng hp dng tp hp v h thng ho cc nghip v kinh t pht sinh ca tng ti khon tng hp nh: 156, 331, 133, 413, C s ghi chp vo s l cc s liu c tng hp t cc s nht k chuyn dng v s nht k chung. S liu ca s ci cui thng c dng ghi vo bng cn i s pht sinh,t ghi vo bng cn i k ton v cc biu k ton khc. S ci Thng 01/2003 Ti khon: 156- hng ho
NT ghi s SH NT Cng PNK 11 PC 09 PNK 20 PC 15 1 ... .. . Cng chuyn sang . . . 6584342 0 00 1 trang trc 331 111 331 6376842 111 00 5000000 chuyn sang 5/01 Nhp kho thp ch I 5/01 Chi ph v/c, bc d thp ch I 27/0 Nhp kho HH ca H 04/VEAM Chi ph v/c, bc d HH 27/0 ca H 04/VEAM Chng t Din gii Tran g NKC TK i ng 0 1525000 0 500000 N 0 C SPS

trang sau

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S ci Thng 01/2003 Ti khon: 331

Ng y ghi s Cng trang trc 156 133 156 6376842 cho cty 112 111 144 112 60580620 0 6527916 00 7703525 31878000 00 0 0 1525000 0 1525000 chuyn sang PNK 11 5/01 Nhp kho thp ch I PNK 11 5/01 TGTGT u vo ca thp ch I PNK 20 27/0 Nhp kho HH ca H 1 GBN 221 PC 12 1 04/VEAM Tr tin SH NT Chng t Din gii Tran g NKC TK i ng N C SPS

30/0 CIM(B) Tr tin v/c,bc d HH Tr tin H04/VEAM bng tin k qu 31/0 Tr tin H04/VEAM 1 bng TGNH 30/0 ca B

GBN222 1

... .. Cng chuyn sang 12981793 25 6544592 00

trang sau

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S ci Thng 01/2003 Ti khon: 133

NT ghi s SH NT Cng PNK 11 PC 09 PC 15 1 trang trc 331 111 chuyn sang 5/01 TGTGT ca HH thp 5/01 ch I TGTGT ca CP v/c, bc 27/0 d thp ch I TGTGT 04/VEAM 27/0 TGTGTca CP v/c, bc 1 d HH H 04/VEAM ... .. Cng chuyn trang sau sang . . 111 500000 ca HH H 3331 6376842 2 0 Chng t Din gii Tran g NKC TK i ng 0 1525000 50000 N 0 C SPS

. . 6584342 0 0

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S ci Thng 01/2003 Ti khon: 144

NT ghi s SH NT Cng GBN 07 GBN 10 trang trc 112 331 chuyn sang 14/0 K qu m L/C 1 1 .. Cng chuyn sang . . trang sau 0 . 0 3187800 3187800 Tr tin H04/VEAM 31/0 bng tin k qu Chng t Din gii Tran g NKC TK i ng 0 3187800 0 3187800 0 N 0 C SPS

S ci Thng 01/2003 Ti khon: 413

NT ghi s SH NT Cng GBN 10 31/0 1 trang trc 112 chuyn sang Chnh lch t gi tr tin H04/ VEAM .. .. Cng chuyn sang .. 72450 . 0 . Chng t Din gii Tran g NKC TK i ng 0 72450 N 0 C SPS

trang sau

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S chi tit cng n: y l loai s k ton dng ghi chi tit cc s vic ghi trn s k ton tng hp nhm phc v yu cu ca vic kim tra v phn tch. i vi s chi tit TK331, c s ghi chp l ccH GTGT, PNK, bo n, bo c, Cui thng cn c vo s chi tit ny lp cc tng hp chi tit ca ti khon tng hp , i chiu vi s k ton phn loi chung. (B.NGANG) Bng tng hp chi tit TK331:C s ghi chp ly t s chi tit TK331 tng hp vo cui mi thng hay mi k k ton . y l s phn nh nhng s liu tng hp ca TK 331.ng thi n c dng i chiu vi cc bng cn i ti khon v bo co k ton . Trnh t lun chuyn chng t k ton mua hng v thanh ton tin hng ti cng ty VIRASIMEX:

Ho n GTGT, phiu NK, phiu thu, phiu chi,

S nht k chung

Giy bo c, bo n, phiu nhp kho,

Nht k chi tin TK112

S ci TK 112, 156, 331, 133,

Bng cn i ti kho n

Bo Co

K T ng hp To chi n tit TK 331 K35D9

Chng t thanh ton, giy bo c,

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Ghi hng ngy Ghi cui thng Quan h i chiu III. nh gi thc trng mua hng v thanh ton tin hng ti cng ty XNK v cung ng thit b ng st (VIRASIMEX) Qua qu trnh kho st thc t v k ton nghip v mua hng v thanh ton tin mua hng ti cng ty VIRASIMEX, trn c s so snh vi nhng l lun c hc tp ti trng, em c mt s nhn xt, nh gi sau y: 1. Nhng u im - Cng ty t chc phn cp hch ton n cc n v trc thuc v cc chi nhnh. Cc n v v chi nhnh ny c cng tc k ton ring nhng theo s ch o ca cng ty. Nn to iu kin thun li cho k ton cng ty d kim tra, gim st, gim bt khi lng cng vic. - Cng tc k ton c t chc kh quy c, c k hoch, do vy vic lp bo co c nhanh chng, cung cp thng tin mt cch kp thi, chnh xc. Phn cng cn b k ton kh ph hp, to iu kin cho cn b nng cao nghip v, p ng nhu cu ngy cng cao ca cng tc k ton. - Trong iu kin khoa hc cng ngh ngy cng tin tin nh hin nay, Cng ty rt nhanh nhy v kho lo khi p dng h thng my tnh trong Cng ty vi chng trnh phn mm Fast Accouting. H thng my vi tnh c trang b t vn phng n cc c s, ho mng Internets v Vinant thu thp cung nh cung cp thng tin. Do vy, nn khi lng k ton th cng c gim bt, m bo cung cp thng tin mt cch nhanh chng, chnh xc, y , kp thi.

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- Hch ton k ton hng tn kho Cng ty s dng phng php KKTX c nhiu u im v ph hp. Trong hch ton chi tit hng tn kho, k ton p dng phng php s d l hp l v khi lng cc nghip v nhp xut hng ho tng i ln, nhiu chng loi v xy dng c h thng s danh im hng ho. - Mc d khi lng nghip v hng pht sinh nhiu, s liu v chng t ln, song cng tc k ton nghip v ny c tin hnh kh chi tit v cht ch theo tng tuyn hng, nht l trong lnh vc thanh ton tin hng vi nh cung cp trong v ngoi nc, cng nh cc khon vay ngn hng thc hin tng thng v. - Do c th ca Cng ty th vic mua hng cng nh cc chi ph pht sinh trong qu trnh mua hng phi tri qua rt nhiu cng on cng knh, phc tp nhng Cng ty kim sot cht ch vic nhp hng tnh gi thnh hng mua v thanh ton tin hng ho, dch v nn hn ch ti a s tht thot hng ho v kim sot c vic chi tin. Ngoi ra Cng ty s dng ti a nguyn tc phn cng trch nhim gia cc b phn trong vic mua hng v thanh ton tin hng, chnh iu ny gp phn gip doanh nghip c th tnh chnh xc c gi tr thc t ca hng nhp khu. 2. Nhng vn cn tn ti Tuy c nhiu mt u im, song trong cng tc k ton nghip v mua hng ni ring cng nh cng tc k ton ni chung ti cng ty VIRASIMEX vn cn tn ti nhng hn ch nht nh. l: - Do vic t chc phn cp hch ton k ton n cc n v trc thuc, cc chi nhnh nn chnh xc, tnh hp l, hp l ca cc hot ng c lin quan n qu trnh mua

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i hc Thng Mi

hng khng c m bo, vic cung cp s liu cho lnh o Cng ty v tnh hnh thc hin k hoch mua hng nhiu khi b gin on, lm hn ch phn no vic ra cc bin php un nm kp thi qu trnh thc hin k hoch thu mua hng ho. - Mc d vi vic phn cng r rng trch nhim ca tng b phn trong Cng ty trong qu trnh nhp khu, mua hng nhng nhiu khi vic chuyn giao chng t t phng kinh doanh n phng k ton l rt chm, gy kh khn cho vic tp hp chng t ca phng k ton. - Trong qu trnh hch ton nghip v mua hng, k ton Cng ty khng m ti khon 151 "Hng mua ang i ng, theo di, m i n khi hng v nhp kho k ton mi phn nh vo TK 156. iu ny lm k ton vi phm v tnh khng y , ngha l nghip v pht sinh trong k nhng khng c ghi vo s sch. c bit l i vi vic mua hng nhp khu trung gian no ri mi v nhp kho, trong sut qu trnh khng h c phn nh vo s sch no. Nguyn nhn c bn gy nn tnh trng trn l do tnh phc tp ca hot ng kinh t ca cng ty, c bit l hot ng xut nhp khu: phm vi, thi im xc nh hng nhp, cc mc thu XNK... Do c th kinh doanh ca Cng ty vi mt hng phong ph, a dng, chuyn dng. Do trnh t chc qun l, trnh k ton trong cc n v, chi nhnh Cng ty cn hn ch. V th, vic hon thin, ci tin cng tc k ton ca Cng ty l rt cn thit. Cng ty cn phi xy dng cng tc k ton t Cng ty n cc chi nhnh, n v trc thuc mt cch hp l thng nht. Bn cnh , xy dng mt h

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thng kiu mu chng t ph hp vi tnh cht nghip v mua hng ca mnh, quy chun cc chng t, n gin ho cc biu mu cho gn nh, d lun chuyn v lu tr. Hn na, vic b sung ti khon 151 v h thng ti khon ca k ton hch ton mua hng s phn nh chnh xc v y hn cc nghip v mua hng pht sinh trong cng ty.

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Chng III

ng dng my vi tnh k ton mua hng v thanh ton tin mua hng ti cng ty Virasimex
I. Tnh hnh ng dng my vi tnh Vit Nam: Trong thi i ngy nay ngi ta ang ni v cao ba nn vn minh ca nhn loi l nn vn minh nng nghip , nn vn minh cng nghip, nn vn minh tin hc. Vi s pht trin ca my tnh in t, tin hc-mn khoa hcv thng tin v cc qu trnh s l thng tin t ng bng my tnh in t v ang mang li cho con ngi sc mnh v cng to ln. Nu nh vt l hc hin i bt u t Blanh v Eintein t nn mng cho mt cch nhn mi v th gii qua vic pht trin khi nim vt cht c in thnh khi nim vt cht nng lng thng tin m nh con ngi c cch nhn mi v hnh thc pht trin vt cht cao cp. S bng n c tnh cht cch mng ca cng ngh in t trong hai thp k qua to nn s nhy vt k diu ca my tnh dn n s pht trin k diu ca cng ngh tin hc. Nhng tin b lin tip v dn dp trong k thut my tnh cng vi s hnh thnh v pht trin nhanh chng cc h thng siu xa l thng tin ang gp phn y nhanh qu trnh chuyn bin c ngha thi i trn quy m th gii t giai on vn minh cng nghip sang giai on vn minh thng tin. T ch ch c th nhn bit tnh ton trn cc thng tin d liu, cc h thng thng tin ngy cng pht trin mnh m v su rng, ng dng trong mi ngnh ca x hi. Vi s pht trin tin hc my vi tnh khng cn l th gii cao cp dnh ring cho cc nh khoa hc thun tu. Ngy nay , kin thc tin hc v kh nng s dng my vi tnh c ph cp n mi ngi, tin hc may vi tnh v

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ang i vo cuc sng mun mu mun v ca mi ngi trong x hi pht trin. Cc kh nng ng dng ca tin hc tht phong ph, my vi tnh tr thnh mt cng c khoa hc ph dng, thit yu c trang b tng cc cng s , cc doanh nghip, tng gia dnh tr lc v gip con ngi pht huy ht kh nng ca mnh. C th ni, my vi tnh c nhng tnh nng ng dng rt k diu. i vi kinh t x hi ngy nay tin hc gp phn tng cng nng lc khai thc ti nguyn thng tin tim nng trong nn kinh t x hi, thc y pht trin hnh thnh v pht trin nhanh chng ca khu vc thng tin trong ton b nn kinh t t nc. Vit Nam sau nhng nm thc hin cng cuc i mi nn kinh t,v c bn nc ta thot khi nhng khng hong v ang trong cng cuc cng nghip ho hin a ho t nc. Tuy nhin l mt nc x hi nng nghip cn ang ngho nn lc hu pht trin ln x hi cng nghip ri mi ln x hi thng tin. Do vy hon ton chnh xc khi cho rng ng thi vi cng nghip ho hin i ho t nc l tin hc ho tc l thc hin nhng bin chuyn ln x hi thng tin. Trong vi nm gn y, th trng my tnh nc ta c pht trin vi tc kh nhanh, my vi tnh khng ch c s dng trong lnh vc sn xut kinh doanh m ngay c trong cng tc k ton my vi tnh cng c s dng kh ph bin. Tyuy nhin vic s dng my vi tnh vo cng tc k ton nh vy cc doanh nghip nhn chung vn cn nhiu hn ch c v mt kinh t v k thut cng nhiu mt khc. Nnkinh t Vit Nam ang trong qu trnh chuyn bin sang c ch th trng v hi nhp nn kinh t th gii, n ko theo s thay i v chun mc trong cng tc k ton. Hn na cc n v kinh t hin nay nc ta

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i hc Thng Mi

gm nhiu loi hnh vi ln v phm vi hot ng khc nhau. Do vic vn dng my vi tnh vo cng tc qun l cc doanh nghip mt cch phu hp v hiu qu cng l mt vn bc xc ang c cc nh qun l v nhng ngi c nghip v k ton quan tm. Vic s dng mt phn mm k ton ph hp s mang li li ch cho doanh nghip.Vn l phi chn mt phn mm p ng c yu cu v nghip v k ton v cung cp c nhiu thng tin phc v sn xut kinh doanh. nc ta hin nay c mt s loi phn mm k ton: -Cc phn mm k ton chuyn nghip domt s cng ty tin hcy dng v pht trin. Cc phn mm ny c xy dng vi mc ch kinh doanh thng mi nn c hon thin, pht trin, m bo thc hin y cc chc nng nghip v kinh t v c tin cy cao. -Cc phn mm k ton do cc phng my vi tnh ca cng ty khng chuyn v tin hc xy dng cho chnh doanh nghip ca mnh hoc do mt s cng ty tin hc xy dng theo hp ng. Tuy nhin cc phn mm ny ch gii quyt c mt phn nh cc cng vic ca nghip v k ton, in ra c mt s bo co chun nhng khng c kh nng cung cp thng tin phc v cng tc qun l thng tin hng ngy. -Cc phn mm k ton ca nc ngoi chuyn vo Vit Nam qua cc cng ty my tnh. Tuy nhin do cc chun mc k ton Vit Nam cha p ng c thng l quc t nn rt kh p dng vo k ton Vit Nam. Nhn chung Vit Nam v ang s dng ngy cng nhiu tin hc vo cc cng tc qun l cng nh k ton. S thnh cng trong kinh doanh ph thuc ngy cng nhiu vo cng ngh thng tin, vo nhng kh nng m tin hc mang

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li. Tuy nhin khng phi bt c doanh nghip no cng c th s dng tin hc vo cng tc k ton do c s vt cht k thut cha cho php cng vi nhng hiu bit v tin hc cn nhiu hn ch. II. TNH HNH S DNG MY VI TNH CNG TY VIRASIMEX S thnh cng trong kinh doanh ph thuc ngy cng nhiu vo kh nng ng dng cc thnh tu tin hc vo hot ng ca cc doanh nghip, vo s vn dng trin khai mt cch nhanh chng nhng kh nng mi m tin hc mang li. K nguyn thng mi vi tnh i hi doanh nghip phi thch ng mt cch nhanh chng nhng thnh tu tin b khoa hc mi nht. Mt khc i vi doanh nghip hch ton k ton l mt b phn cu thnh quan trng ca h thng cng c qun l kinh t ti chnh. Trong hch ton k ton mua hng v thanh ton tin mua hng gi vai tr quan trng ,vic qun l v hch ton kp thi , y s gip cho n v xc nh c chnh xc hiu qu kinh doanh . hch ton kp thi, chnh xc, y th cn phi thu thp tng hp s liu t tnh ton, phn tch cc ch tiu, a ra nhn xt v tnh hnh kinh doanh ca n v. Do vic tng hp ho n chng t khng phi n gin. Trc thc ti vic ng dng tin hc vo cng tc k ton ni chung v cng tc k ton mua hng v thanh ton tin mua hng ni ring ti n v l mt iu cn thit ca cc nh qun l v cc k ton vin trong n v. Vic ng dng tin hc vo cng tc k ton ti n v phn no gim bt kh khn v tng thm hiu qu kinh t . Vi vic ng dng nh vy my vi tnh c th hon ton t ng thc hin

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nhng cng vic k ton theo cc bc quy nh cht ch trong cc chng chnh do con ngi son tho, thc hin v a vo b nh ca my. Xt cho cng n cng ch l my mc, iu quan trng y l ngi s dng thng tin k ton v ngi lm k ton c hiu c tin trnh s l cc s liu k ton hay khng? ng dng my vi tnh vo k ton c th ni l c mt ngh thut, mt khoa hc. Phi tin hnh mt cch c h thng vi cc bc i khoa hc v chc chn. Cn phi vit mt chng trnh tng ng m thc cht l tp hp cc lnh dng gii quyt chn vn mt bi ton. gii bi ton ng dng trong qun l kinh t, cc nh lp trnh thng s dng cc h qun tr c s d liu son tho chng trnh. Hin nay c rt nhiu ngn ng lp trnh khc nhau cho my vi tnh nh: PASCAL, BASIC, FOXPRO,Tuy nhin FOXPRO vi nhng u im v kh nng s dng nhiu tp c s d liu, cch kt ni n gin v tin li, vic truy cp v tm kim cc bn ghi vi cc tham s tu , cch to bng chn n gin m thun tin c a vo v tr hng u trong vic ng dng tin hc vo thc tin qun l nhiu doanh nghip . thc hin mt bi ton kinh t trn my vi tnh ngoi vic phi chn ngn ng lp trnh thch ng giao tip vi my, ngi s dng phi ch ti c th qun l thng tin u vo, u ra. Ti cng ty VIRASIMEX thc hin cng tc k ton ni chung v cng tc k ton mua hng v thanh ton tin hng ni ring, n v thc hin xy dng cc chng trnh in ton k ton ph hp vi cng tc k ton ca n v, ci t cc chng trnh in ton k ton ln my vi

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tnh ca n v. Khai thc cc trnh in ton k ton ph hp cho tng nghip v k ton. i vi nghip v k ton c tin hnh trn my vi tnh n v phi xy dng h thng s phc v cho cc chng trnh m nhn cc cng vic t khi vo chng t gc cho n khi in c cc biu mu bo co. Ngoi ra n v phi xy dng h thng chng trnh gii quyt cc cng vic t khi 9vo chng t gc cho n khi in c cc biu mu bo co. Cng vi vic thc hin ci t v khai thc cc h thng chng trnh xy dng t ngi s dng s d dng hn trong vic thc hin cc nghip v k ton trn my vi tnh. Quy trnh thc hin cng vic gii bi ton kinh t trn my vi tnh bao gm: - Thit k h thng v phn tch h thng. - Xy dng cc chng trnh thc hin tng cng on. - Xy dng chng trnh thc n. Kt hp cc chng trnh thnh chng trnh chung. - Khai thc cc chng trnh. iii. T BI TON k ton MUA HNG V THANH TON TIN MUA HNG TI CNG TY VIRASIMEX: t bi ton ca cng tc k ton trn my vi tnh l vic xc nh cc yu t u vo v cc yu t u ra. u ra: thng l cc biu mu bo co c lp cho tng thng. u vo: l cc d liu gc, l c s xy dng cc biu mu bo co, thng l: cc ho n GTGT, phiu nhp kho, giy bo n, giy bo c ca ngn hng, phiu thu, phiu chi,

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C th trong cng tc k ton mua hng v thanh ton tin mua hng ti cng ty VIRASMEX vic t bi ton nh sau: - u vo: l cc ho n GTGT, phiu nhp kho, giy bo n, giy bo c ca ngn hng, phiu chi, - u ra : l h thng s, cc bng biu k ton phi lp v in bao gm: 1. Nht k chung. 2. Nht k chi tin TK 112. 3. Chi tit TK 331. 4. S ci cc TK 112, 156, 331, 133, 144, 413, 5. Bng tng hp chi tit TK 331 Cc s v bng c dng sau: 1. Nht k chung: NKCHUNG.dbf Ly s liu t cc chng t gc: ho n GTGT, phiu nhp kho, phiu chi,a vo Lin hip S Vit Nam Cty XNK& cung ng VTTB S NTGS SCT NT DGIAI CONG Nht k chung Thngnm SHTK PSNO PSCO GCHU -

2. Nht k chi tin : NKCTIEN.dbf

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Ly s liu t cc chng t gc: ho n GTGT, phiu nhp kho, phiu chi,a vo Lin hip S Vit Nam Cty XNK& cung ng VTTB S NTGS SC T NT DGIAI CO Nht k chi tin Thngnm TK 112 NO NO 33 1 NO NO NO 133 112 156 144 413 -

CONG -

3. S chi tit TK 331: CT331.dbf Ly s liu t cc chng t gc: ho n GTGT, phiu nhp kho, phiu chi,a vo Lin hip S Vit Nam Cty XNK& cung ng VTTB S S chi tit TK331 Thngnm i tng: NTG S SC T NT DGIAI CONG TKDU THA N PSN O PSCO -

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4. S ci cc TK : SCAI.dbf Hng thng ly s liu tng hp t Nht k chung, Nht k chi tin TK 112 a vo. Lin hip S Vit Nam Cty XNK& cung ng VTTB S NTGS SCT NT DGIAI CONG Nht k chung Thngnm TK: SNKC TKDU PSCO PSCO -

5. Bng tng hp chi tit TK 331 : THOP.dbf Hng thng ly s liu tng hp t S chi tit TK 331 a vo. Lin hip S Vit Nam Bng tng hp chi tit TK331 Thngnm PSNO PSCO NOCKY COCKY

Cty XNK& cung ng VTTB S MDV TDV NTG S CONG NODKY CODKY

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6.S tn TK : TENTK.dbf SHTK TENTK -

S ny c to ra (khng in) qun l cc ti khon. S liu c vo trc tip. IV.phn tch bi ton : Phn tch bi ton l xc nh ni dung cc bc cng vic cn phi thc hin v th t thc hin cc bc cng vic y. gii bi ton trc ht ta phi to ra cc s sau: 1. Nht k chung : NKCHUNG.dbf 2. Nht k chi tin TK 112 : NKCT.dbf 3. Chi tit TK 331 : CT331.dbf 4. S ci cc TK 112, 156, 331, 133, 144, 413,: SCAI112.dbf, SCAI156.dbf, SCAI331.dbf,.. 5. Bng tng hp chi tit TK 331 :THOP331.dbf 6. S tn tk: TENTK.dbf Cc s ny c to trc tip ,s ci cc ti khon iu c cu trc ging nhau, c th copy cu trc t mt s. Cc chng trnh s l nh sau: - Chng trnh to cu trc - Chng trnh vo s liu - Chng trnh in. V. t chc thc hin: 1. To cc s: phc v cho cc chng trnh , gii quyt cng vic t ra ta phi to h thng s ph hp vi yu cu ca bi

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ton, trong cng vic u tin l phi tin hnh khai bo cu trc s. Ti khung ca s lnh, t lnh: CREA <Tn s> Trong : + CREA l t kho. + Tn s l mt tp d liu ca FOXPRO c kiu DBF. Tn s c t theo quy tc tn tp ni chung. l mt dy k hiu lin tip khng qu tm k t ch hoc s hoc du gch di bt u phi l ky hiu ch. Khi lnh ny c thc hin trn mn hnh xut hin khun khai bo cu trc s nh sau: Cc s c to nh sau : NAME TYPE WIDTH DESCREPTION i vi ct: mi ct ta phi khai bo tn ct, kiu ct, rng ct. i vi mt ct s ta phi khai bo thm ch s thp phn. C ngha l s ch s thp phn ch tin hnh khai bo vi ct s (s ch s thp phn c rng <= 15) v n phi nh hn rng ca ct . Tn ct: l mt dy lin tip khng qu 10 k hiu ch hoc s hoc du gch di, nhng bt u phi l k hiu ch. Kiu ct: Ct s k hiu l Numeric. Ct s k hiu l Character. Ct s k hiu l Logic. Ct s k hiu l Date. rng ca ct quy nh s k t c trong i vi ct ngy thng my t khai bo l 8. i vi ct logic my t khai bo l 1. i vi ct s rng khng c vt qu 20.

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i vi ct vn bn rng khng c vt qu 225. Cc s c to ra nh sau : 1.S nht k chung - Tn s : NKCHUNG.dbf - Cu trc : FIEL FIEL 1 2 3 4 5 6 7 8 NAME NTGS SCT NT DGIAI SHTK PSNO PSCO GCHU Total TYPE D N D C N N N C WIDTH 8 3 8 30 4 12 12 20 98 DESCREPTION Ngy thng ghi s S chng t Ngy thng Din gii S hiu ti khon S pht sinh n S pht sinh c Ghi ch

2. S nht k chi tin : - Tn s : NKCT.dbf - Cu trc : FIEL FIEL NAME 1 NTGS 2 3 SCT NT TYPE D N D WIDTH 8 3 8 79 DESCREPTION Ngy thng ghi s S chng t Ngy thng

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4 5 6 7 8 9 10

DGIAI CO112 NO156 NO331 NO144 NO413 NO133 Total

C N N N N N N

30 12 12 12 12 12 12 134

Din gii Ghi c TK112 Ghi n TK 156 Ghi n TK331 Ghi n TK144 Ghi n TK413 Ghi n TK133

3.S ci cc TK : - Tn s : SCAI.dbf - Cu trc : FIEL FIEL NAME 1 2 3 4 5 6 7 8 NTGS SCT NT DGIAI SNKC TKDU PSNO PSCO Total TYPE D N D C C N N N WIDT H 8 3 8 30 10 4 12 12 88 DESCREPTION Ngy thng ghi s S chng t Ngy thng Din gii ghi s nht k chung Ti khon i ng S pht sinh n S pht sinh c

4. S chi tit ti khon : - Tn s : CT331.dbf - Cu trc : FIEL FIEL NAME 1 NTGS 2 SCT TYPE D N WIDTH 8 3 80 DESCREPTION Ngy thng ghi s S chng t

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3 4 5 6 7 8

NT DGIAI TKDU THAN PSNO PSCO Total

D C N D N N

8 30 4 8 12 12 75

Ngy thng Din gii ti khon i ng Thi hn thanh ton S pht sinh n S pht sinh c

5.Bng tng hp chi tit TK331 - Tn s :THOP.dbf - Cu trc : FIEL FIEL 1 2 3 4 5 6 7 8 NAME MDV TDV NODKY CODKY PSNO PSCO NOCKY COCKY Total TYPE N C N N N N N N WIDTH 3 30 12 12 12 12 12 12 105 DESCREPTION M n v Tn n v N u k C ug k S pht sinh n S pht sinh c N cui k C cui k

6. S tn TK : - Tn s : TENTK.dbf - Cu trc : FIEL FIEL 1 2 NAME SHTK TYPE N WIDTH 4 DESCREPTION S hiu ti khon Tn ti khon

TENTK C 30 Total 34 2. Vo cc s liu c s:

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D liu c s l cc d liu gc t thay i, thng c vo cho cc s hch ton tng hp nht. i vi s tng hp chi tit 331 ta vo d liu c s cho cc ct : m n v(MDV), tn n v (TDV), n u k(NODKY), c u k (CODKY). i vi s Tn khch hng ta vo s liu trc tip choc hai ct s hiu ti khon (SHTK) v tn ti khon(TENTK). 3. Xy dng cc chng trnh : i vi nghip v k ton c tin hnh trn my vi tnh ta phi xy dng h thng cc chng trnh gii quyt cc cng vic t khi vo chng t gc cho n khi in ccc thng tin k ton theo yu cu, bi ton ny em xy dng cc chng trnh : Chng trnh vo s : 1.Vo nht k chung : 2. Vo nht k chi tin : 3. Vo s chi tit cng n 4. Dng s ci TK112 vnkc112.prg vct331.prg Dscaimoi.prg Dscai112.prg Dsthop.prg vnkchung.prg

5. Dng s ci TK156,331,133, 6. Dng s tng hp 331 Chng chnh in: 7. In nht k chung insnkc.prg 8. In nht k chi tin

inct112.prg inscai.prg inthop.prg

9. In s ci cc TK112, 156, 331, 10. In s chi tit cng ninct331.prg 11. In bng tng hp 331

Ngoi ra cn to cc chng trnh Dcham12.prg in du chm cho cc gi tr s c s ch s nh hn 12 ch s.

Ni dung cc chng trnh:

* chng trnh in du chm: DCHAM. PRG

MODI COMM DCHAM12 PARAMETERS SO

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PRIVATE ALL C=STR(SO,12) C1=LEFT(C,3) C2=SUBSTR(C,4,3) C3=SUBSTR(C,7,3) C4=RIGHT(C,3) KQ=C1+IIF(C1#SPACE(3),"."," ")+C2+IIF(C2#SPACE(3),"."," ") +C3+IIF(C3#SPACE(3),"."," ")+C4 RETURN KQ

1. Chng trnh vo nht k chung: VNKCHUNG. PRG

*CHUONG TRINH VAO NHAT KY CHUNG SET DEVICE TO SCREE SET TALK OFF SET DATE ITALIAN SET SAFETY OFF CLEAR ALL CLEAR INPU 'VAO DAU THANG (AN 1)? 'TO X USE NKCHUNG IF X=1 ZAP ENDIF APPEND BLANK BROWSE CLEAR CLEAR ALL SET SAFETY ON SET TALK ON RETU

2. Chng trnh vo nht k chi tin: VNKCT112. PRG

*CHUONG TRINH VAO NHAT KY CHI TIEN 112 SET DEVICE TO SCREE SET TALK OFF SET DATE ITALIAN SET SAFETY OFF CLEAR ALL

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CLEAR USE NKCT112 CLEAR DK=' ' @10,20 SAY 'VAO DAU KY HAY TIEP THEO?(D/T):'GET DK READ IF UPPER(DK)='D' ZAP ENDIF APPE BLAN BROW CLEA CLEAR ALL RETURN

3. Chng trnh vo chi tit ti khon 331:VCT. PRG

*CHUONG TRINH VAO CHI TIET TK331 SET DEVICE TO SCREE SET TALK OFF SET DATE ITALIAN SET SAFETY OFF CLEAR ALL CLEAR DK=1 DO WHIL DK=1 CLEAR ACCE 'VAO DAU (D) HAY TIEP TUC(T)? ' TO DT @10,20 SAY 'CHON DON VI BAN ROI CTRL + W' @12,20 SAY' ' WAIT 'AN PHIM BAT KY DE TIEP TUC' USE THOP331 BROWSE FIELDS MDV,TDV TEN= TDV TS ='CT331'+ALLT(STR(MDV,3)) USE &TS IF UPPE(DT)='D' ZAP ENDI

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DO WHIL .T. APPEND BLANK CLEAR @2,22SAY 'VAO CHI TIET SO THANH TOAN VOI NGUOI BAN' @3,22SAY'DOI TUONG:'+TEN @4,22 TO 4,50 DOUB @5,19 SAY 'NTGS:' GET NTGS @6,19SAY'SO CHUNG TU:'GET SCT READ IF SCT=0 EXIT ENDI @8,19SAY'NGAY THANG:'GET NT @10,19SAY'DIEN GIAI:'GET DGIAI @12,19SAY 'TAI KHOAN DOI UNG;'GET TKDU @14,16 SAY 'THOI HAN THANH TOAN:'GET THAN @16,19 SAY 'SO TIEN PHAT SINH NO:' GET PSNO @18,19 SAY 'SO TIEN PHAT SINH CO:' GET PSCO READ ENDD DELETE FOR PSNO=0.AND.PSCO=0 PACK CLEAR @16,19 SAY 'CO VAO TIEP KHONG?(CO AN 1,KHONG AN 0)' GET DK READ ENDD CLEAR ALL SET TALK ON RETU 4. Chng trnh dng s ci cho ti khon 112:

DSCAI112. PRG
*CHUONG TRINH DUNG SO CAI 112 SET TALK OFF SET SAFETY OFF CLEAR ALL CLEAR SELECT 2 USE SCAI112

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DELETE ALL PACK SELE 1 USE NKCT112 N=FCOU() SCAN X1=NTGS X2=SCT X3=NT X4=DGIAI SELE 2 IF X2<>0 APPE BLAN REPL NTGS WITH X1, SCT WITH X2, NT WITH X3, DGIAI WITH X4 SH=RECN() ENDI FOR I=6 TO N SELE 1 TC=ALLT(FIEL(I)) A=&TC IF A<>0 SELE 2 REPL TKDU WITH INT(VAL(RIGH(TC,3))) FOR RECN()=SH REPL PSCO WITH A FOR RECN()=SH CT=I EXIT ENDI ENDF FOR I=CT+1 TO N SELE 1 TC=ALLT(FIEL(I)) A=&TC IF A<>0 SELE 2 APPE BLAN REPL TKDU WITH INT(VAL(RIGH(TC,3))),PSCO WITH A ENDI ENDF

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SELE 1 ENDS CLEA ALL RETU SET TALK ON 5. Chng trnh dng s ci cho TK 156, 331,:

DSCAIMOI. PRG
*CHUONG TRINH DUNG CAC SO CAI SET TALK OFF SET SAFETY OFF CLEAR ALL CLEAR TT='C' DO WHIL TT='C' CLEAR INPU 'VAO SO HIEU TAI KHOAN? ' TO TK SELECT 1 TS1='SCAI'+STR(TK,3) USE &TS1 DELETE ALL PACK SELECT 2 USE NKCHUNG DELETE FOR SHTK=0 PACK GO TOP SCAN FOR SHTK=TK I=RECN() T1=IIF(MOD(I,2)=1,I,I-1) GO T1 X1=NTGS X2=SCT X3=NT X4=DGIAI X5=SHTK X6=PSNO X7=PSCO

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T2=IIF(MOD(I,2)=1,I+1,I) GO T2 A=SHTK B=IIF(X6<>0,X6,X7) TC=IIF(MOD(I,2)=1,'PSNO','PSCO') AA=IIF(MOD(I,2)=1,A,X5) SELE 1 IF X2<>0 APPE BLAN REPL NTGS WITH X1,SCT WITH X2,NT WITH X3, DGIAI WITH X4,TKDU WITH AA REPL &TC WITH B ENDI SELE 2 ENDS SELE 3 USE NKCT112 SCAN Z1= NTGS Z2=SCT Z3=NT Z4=DGIAI Z5='NO'+STR(TK,3) GT=&Z5 IF &Z5<>0 SELE 1 APPE BLAN REPL NTGS WITH Z1,SCT WITH Z2,NT WITH Z3,DGIAI WITH Z4,TKDU WITH 112 REPL PSNO WITH GT ENDI SELE 3 ENDS ACCE 'CO TIEP CHO TAI KHOAN KHAC KHONG? (CO AN C, KHONG AN K)' TO TT ENDD SELE 1 GO TOP

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BROW CLEA ALL RETU 6. Chng trnh dng s tng hp chi tit 331:

DSTHOP. PRG
*CHUONG TRINH DUNG SO TONG HOP TK331 SET DEVICE TO SCREE SET TALK OFF SET SAFETY OFF CLEAR ALL CLEAR SELE 1 USE THOP331 DK='D' @ 10,20SAY 'TONG HOP LAN DAU HAY TIEP THEO?(D/T)'GET DK READ DELETE FOR MDV = 0 PACK IF UPPER(DK)='T' REPLACE ALL NODKY WITH NOCKY ,CODKY WITH COCKY ENDIF GO 1 SCAN X1=MDV SELECT 2 TS ='CT331'+ALLTRIM(STR(X1,3)) USE &TS SUM PSNO,PSCO TO X2,X3 SELECT 1 REPLACE PSNO WITH X2,PSCO WITH X3 REPLACE ALL NOCKY WITH IIF(NODKY -CODKY+PSNOPSCO>0,CODKY+PSNO-PSCO,0),COCKY WITH IIF(NODKY -CODKY+PSNO-PSCO<0,CODKY-NODKY+PSCO-PSNO,0) ENDSCAN CLEAR ALL RETURN

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7. Chng trnh in s nht k chung : INSNKC.PRG *CHUONG TRINH IN SO NHAT KY CHUNG SET DEVICE TO PRINT SET PRINTER TO FILE NKCHUNG.TXT SET TALK OFF SET DATE ITALIAN SET SAFETY OFF CLEAR ALL CLEAR USE NKCHUNG TH=MONTH(NT) NA='20'+RIGHT(DTOC(NT),2) NG= 'NGAY '+IIF(TH=2,'28',IIF(TH=4.OR.TH=6.OR.TH=9.OR.TH=11,'30','31')) +' THANG '+STR(TH,2)+' NAM '+NA D1='SO NHAT KY CHUNG' D2= 'THANG '+STR(TH,2)+' NAM '+NA D3='! NGAY ! CHUNG TU !'+SPACE(30)+'! TAI !'+PADC('SO PHAT SINH',31)+'!'+SPACE(20)+'!' D4='! THANG !'+REPL('-',12)+'!'+PADC('DIEN GIAI',30)+'! KHOAN!'+REPL('-',31)+'!'+PADC('GHI CHU',20)+'!' D5='! GHI SO ! SO! NTHANG !'+SPAC(30)+'! DU ! NO ! CO !'+SPAC(20)+'!' DR=LEN(D5) D6=SPACE(DR-20) +'DON VI : DONG' D7=REPLICATE('-',DR) @PROW()+1,1 SAY 'LIEN HIEP DS VIET NAM'+SPAC(40)+D1 @PROW()+1,1 SAY 'CTY XNK& CUNG UNG VTTB DUONG SAT'+SPAC(30)+D2 @PROW()+1,1 SAY D6 @PROW()+1,1 SAY D7 @PROW()+1,1 SAY D3 @PROW()+1,1 SAY D4 @PROW()+1,1 SAY D5 @PROW()+1,1 SAY D7 SCAN @PROW()+1,1 SAY '!'+IIF(NTGS={//},SPAC(8),DTOC(NTGS)) +'!'+IIF(SCT=0,SPAC(3),STR(SCT,3))

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+'!'+IIF(NT={//},SPAC(8),DTOC(NT))+'!'+ DGIAI+'!'+STR(SHTK,5)+'!'+DCHAM12(PSNO) +'!'+DCHAM12(PSCO)+'!'+SPACE(20)+'!' ENDSCAN @PROW()+1,1 SAY D7 SUM PSNO,PSCO TO X1,X2 @PROW()+1,1 SAY'!'+PADC('CONG',58)+'!'+DCHAM12(X1)+'!'+DCHAM12(X2)+'!' +SPACE(20)+'!' @PROW()+1,1 SAY D7 @PROW()+1,1 SAY PADL(NG,DR) @PROW()+1,1 SAY 'NGUOI GHI SO' +SPAC(15)+'KE TOAN TRUONG'+SPAC(15)+'THU TRUONG DON VI' EJEC SET PRINTER TO MODIFY COMMAND NKCHUNG.TXT CLEAR ALL RETURN 8. Chng trnh in s nht k chi tin 112: INCT112.PRG *CHUONG TRINH IN SO NHAT KY CHI TIEN TK112 SET DEVICE TO PRINT SET PRINTER TO FILE NKCTIEN.TXT SET TALK OFF SET DATE ITALIAN SET SAFETY OFF CLEAR ALL CLEAR USE NKCT112 SC=FCOU() TH=MONTH(NT) NA='20'+RIGHT(DTOC(NT),2) NG= 'NGAY '+IIF(TH=2,'28',IIF(TH=4.OR.TH=6.OR.TH=9.OR.TH=11,'30','31')) +' THANG '+STR(TH,2)+' NAM '+NA D1='SO NHAT KY CHI TIEN' D2= 'THANG'+STR(TH,2)+'NAM'+NA

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D3='! NGAY ! CHUNG TU !'+SPACE(30)+'! GHI CO !'+PADC('GHI NO TK KHAC',79)+'!' D4='! THANG !------------!'+PADC('DIEN GIAI',30)+'! TK !'+REPL('-',79)+'!' D5='! GHI SO ! SO! NTHANG !'+SPACE(30)+'!' FOR I=5 TO SC D5=D5+PADC(FIEL(I),15)+'!' ENDF DR=LEN(D5) DR2=INT(DR/2) DR3=INT(DR/3) D6='DON VI:DONG' D7=REPLICATE('-',DR) @PROW()+1,1 SAY PADR('LIEN HIEP DS VIET NAM',DR2)+PADC(D1,DR2) @PROW()+1,1 SAY PADR('CTY XNK& CUNG UNG VTTB DUONG SAT',DR2) +PADC(D2,DR2) @PROW()+1,1 SAY PADL(D6,DR) @PROW()+1,1 SAY D7 @PROW()+1,1 SAY D3 @PROW()+1,1 SAY D4 @PROW()+1,1 SAY D5 @PROW()+1,1 SAY D7 SCAN @PROW()+1,1 SAY '! '+DTOC(NTGS) +'!'+STR(SCT,3)+'!'+DTOC(NT)+'!'+ DGIAI+'!' FOR I=5 TO FCOUNT() TC =FIELD(I) X=&TC @PROW(),PCOL() SAY DCHAM12(X)+'!' ENDF ENDSCAN @PROW()+1,1 SAY D7 @PROW()+1,1 SAY'!'+PADC('CONG',53)+'!' FOR I=5 TO FCOUNT() TC =FIELD(I) SUM &TC TO X1 @PROW(),PCOL() SAY DCHAM12(X1)+'!'

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ENDF @PROW()+1,1SAY D7 @PROW()+1,1SAY PADL(NG,DR) @PROW()+1,1 SAY PADC('NGUOI GHI SO',DR3)+PADC('KE TOAN TRUONG',DR3)+PADC('THU TRUONG DON VI',DR3) SET PRINTER TO MODIFY COMMAND NKCTIEN.TXT CLEAR ALL RETURN 9. Chng trnh in s ci cho cc TK 156, 112, :

INSCAI.PRG
*CHUONG TRINH IN SO CAI CHO CAC TK SET DEVICE TO PRINT SET PRINTER TO FILE SCAI.TXT SET TALK OFF SET DATE ITALIAN SET SAFETY OFF CLEAR ALL CLEAR DK= 1 DO WHIL DK=1 CLEAR INPU 'IN SO CAI CHO TK (156,112,331,133,144,413) ? ' TO XTK USE TENTK LOCATE FOR XTK=SHTK TEN=TENTK TS= 'SCAI'+ALLTRIM(STR(XTK,4)) USE &TS TH=MONTH(NT) NA='20'+RIGHT(DTOC(NT),2) NG= 'NGAY '+IIF(TH=2,'28',IIF(TH=4.OR.TH=6.OR.TH=9.OR.TH=11,'30','31')) +' THANG '+STR(TH,2)+' NAM '+NA D1='SO CAI TAI KHOAN' D2= 'THANG '+STR(TH,2)+' NAM '+NA D3='TK'+LTRIM(STR(XTK,4))+'-'+ALLTRIM(TEN)

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D4='! NGAY ! CHUNG TU !'+SPACE(30)+ '! TAI ! SO PHAT SINH !' D5='! THANG !------------! DIEN GIAI ! KHOAN!-------------------------------!' D6='! GHI SO ! SO! NTHANG ! ! DU ! NO ! CO !' DR=LEN(D6) D7='DON VI : DONG' D8=REPLICATE('-',DR) @PROW()+1,1 SAY 'LIEN HIEP DS VIET NAM'+SPAC(40)+D1 @PROW()+1,1 SAY 'CTY XNK& CUNG UNG VTTB DUONG SAT'+SPAC(28)+D2 @PROW()+1,1 SAY SPAC(60)+D3 @PROW()+1,1 SAY D8 @PROW()+1,1 SAY D4 @PROW()+1,1 SAY D5 @PROW()+1,1 SAY D6 @PROW()+1,1 SAY D8 SCAN @PROW()+1,1 SAY '!'+DTOC(NTGS) +'!'+STR(SCT,3)+'!'+DTOC(NT)+'!'+ DGIAI+'!'+STR(TKDU,5) @PROW(),PCOL() SAY '!'+ DCHAM12(PSNO)+'!'+DCHAM12(PSCO) +'!' ENDSCAN @PROW()+1,1 SAY D8 SUM PSNO,PSCO TO Y1,Y2 @PROW()+1,1 SAY '!'+PADC('CONG',52)+'!'+SPACE(5)+'!'+DCHAM12(Y1)+'!'+DCHA M12(Y2)+'!' @PROW()+1,1 SAY D8 @PROW()+1,1 SAY PADL(NG,DR) @PROW()+1,1 SAY 'NGUOI GHI SO'+SPAC(20)+'KE TOAN TRUONG'+SPAC(20)+'THU TRUONG DON VI' CLEAR INPU 'CO IN TIEP KHONG?(CO AN 1,KHONG AN 0):' TO DK ENDD CLEAR ALL SET PRINTER TO

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MODIFY COMMAND SCAI.TXT RETURN 10. Chng trnh in s chi tit ti khon 331:

INCT331.PRG
*CHUONG TRINH IN SO CHI TIET TK331 SET DEVICE TO PRINT SET PRINTER TO FILE CT331.TXT SET TALK OFF SET DATE ITALIAN SET SAFETY OFF CLEAR ALL CLEAR DK= 1 DO WHIL DK=1 CLEAR INPU 'IN SO CHI TIET VOI TK(3311,3312,3313) =' TO XTK INPU 'VAO MA KHACH HANG ? ' TO MAKH INPU 'VAO SO DU NO DAU KY ? ' TO SDNDK INPU 'VAO SO DU CO DAU KY ? ' TO SDCDK USE THOP331 LOCA FOR MDV=MAKH TEN=TDV TS= 'CT'+ALLTRIM(STR(XTK,4)) USE &TS TH=MONTH(NT) NA='20'+RIGHT(DTOC(NT),2) NG= 'NGAY '+IIF(TH=2,'28',IIF(TH=4.OR.TH=6.OR.TH=9.OR.TH=11,'30','31')) +'THANG'+STR(TH,2)+'NAM'+NA D1='SO CHI TIET TAI KHOAN '+STR(XTK,4) D2= 'THANG '+STR(TH,2)+' NAM '+NA D3='TAI KHOAN '+ALLTRIM(STR(XTK,4)) DT='DOI TUONG: '+TEN D4='! NGAY ! CHUNG TU !'+SPACE(30)+ '! TAI !'+PADC('SO PHAT SINH',31)+'!' D5='! THANG !------------!'+PADC('DIEN GIAI',30)+'! KHOAN!'+REPL('-',31)+'!'

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D6='! GHI SO ! SO! NTHANG !'+SPAC(30)+'! DU !'+PADC('NO',15)+'!'+PADC('CO',15)+'!' DR=LEN(D6) D7='DON VI : DONG' D8=REPLICATE('-',DR) @PROW()+1,1 SAY 'LIEN HIEP DS VIET NAM'+SPAC(40)+D1 @PROW()+1,1 SAY 'CTY XNK& CUNG UNG VTTB DUONG SAT'+SPAC(40)+D2 @PROW()+1,1 SAY PADL('SO DU NO DAU KY: '+STR(SDNDK,15),DR) @PROW()+1,1 SAY PADL('SO DU CO DAU KY: '+STR(SDCDK,15),DR) @PROW()+1,1 SAY D8 @PROW()+1,1 SAY D4 @PROW()+1,1 SAY D5 @PROW()+1,1 SAY D6 @PROW()+1,1 SAY D8 SCAN @PROW()+1,1 SAY '!'+DTOC(NTGS) +'!'+STR(SCT,3)+'!'+DTOC(NT)+'!'+ DGIAI+'!'+STR(TKDU,5)+'!' @PROW(),PCOL() SAY DCHAM12(PSNO)+'!'+DCHAM12(PSCO)+'!' ENDSCAN @PROW()+1,1 SAY D8 SUM PSNO,PSCO TO Y1,Y2 SDNCK=SDNDK+Y1-Y2 SDCCK=SDCDK+Y2-Y1 @PROW()+1,1 SAY '!'+PADC('CONG',52)+'!'+SPAC(5)+'!'+DCHAM12(Y1)+'!'+DCHAM 12(Y2)+'!' @PROW()+1,1 SAY D8 @PROW()+1,1 SAY PADL('SO DU NO CUOI KY: '+STR(SDCDK,15),DR) @PROW()+1,1 SAY PADL('SO DU CO CUOI KY: '+STR(SDCCK,15),DR) @PROW()+1,1 SAY PADL(NG,DR) @PROW()+1,1 SAY PADL('NGUOI GHI SO',DR)+SPAC(15)+'KE TOAN TRUONG'+PADR('THU TRUONG DON VI',DR) CLEAR

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INPU 'CO IN TIEP KHONG?(CO AN 1,KHONG AN 0):' TO DK ENDD SET PRINTER TO FILE MODI COMM CT331.TXT CLEAR ALL RETURN 11. Chng trnh in bng tng hp chi tit TK 331:

INTHOP.PRG
*CHUONG TRINH IN BANG TONG HOP CHI TIET TK 331 SET DEVICE TO PRIN SET TALK OFF CLEAR ALL USE THOP331 *LOCATE FOR PSNO#0.OR.PSCO#0 X1=MDV TS='CT331'+ALLT(STR(X1,3)) CLEAR USE &TS TH=MONTH(NT) NA='20'+RIGHT(DTOC(NT),2) NG= 'NGAY '+IIF(TH=2,'28',IIF(TH=4.OR.TH=6.OR.TH=9.OR.TH=11,'30','31')) +' THANG '+STR(TH,2)+' NAM '+NA NA='20'+RIGHT(DTOC(NT),2) NG= 'NGAY '+IIF(TH=2,'28',IIF(TH=4.OR.TH=6.OR.TH=9.OR.TH=11,'30','31')) +' THANG '+STR(TH,2)+' NAM '+NA D1='BANG TONG HOP CHI TIET TAI KHOAN 331' D2='THANG '+STR(TH,2)+' NAM '+NA D3='! ! ! SO DU DAU THANG ! SO PHAT SINH ! SO DU CUOI THANG !' D4='!STT! TEN DON VI BAN !-------------------------------!-------------------------------!--------------!---------------!' D5='! ! ! NO ! CO ! NO ! CO ! NO ! CO !' DR=LEN(D5)

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D6=REPLICATE('-',DR) LE1=INT((DR-LEN(D1))/2) LE2=INT((DR-LEN(D2))/2) SET PRINTER TO FILE THOP.TXT @PROW()+1,LE1 SAY D1 @PROW()+1,LE2 SAY D2 @PROW()+1,1SAY D6 @PROW()+1,1SAY D3 @PROW()+1,1SAY D4 @PROW()+1,1SAY D5 @PROW()+1,1SAY D6 STT=1 USE THOP331 SCAN @PROW()+1,1 SAY'!'+STR(MDV,3) +'!'+TDV+'!'+DCHAM12(NODKY)+'!'+DCHAM12(CODKY) +'!'+DCHAM12(PSNO)+'!'+DCHAM12(PSCO) +'!'+DCHAM12(NOCKY)+'!'+DCHAM12(COCKY)+'!' STT=STT+1 ENDSCAN @PROW()+1,1 SAY D6 SUM NODKY,CODKY,PSNO,PSCO,NOCKY,COCKY TO Y1,Y2,Y3,Y4,Y5,Y6 @PROW()+1,1 SAY '!'+PADC('TONG CONG',34)+'!'+DCHAM12(Y1)+'!'+DCHAM12(Y2)+'!'+DCHAM12(Y 3)+'!'+DCHAM12(Y4)+'!'+DCHAM12(Y5)+'!'+DCHAM12(Y6)+'!' @PROW()+1,1 SAY D6 @PROW()+1,1 SAY PADL(NG,DR) @PROW()+1,1 SAY 'NGUOI GHI SO'+ SPACE(30) +'KE TOAN TRUONG'+SPAC(55)+'THU TRUONG DON VI' SET PRINTER TO MODIFY COMMAND THOP.TXT CLEAR ALL RETURN * Chng trnh to thc n: THUCDON .PRG

CHUONG TRINH TAO THUC DON SET DEVI TO SCRE SET TALK OFF

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CLEA ALL CLEA DO WHIL .T. @3,9 SAY 'HO THONG CHUONG TRINH KT MUA HANG VA TT TIEN MUA HANG' @4,9 TO 17,60 DOUB COLO GW+ @5,10 PROM '1. CHUONG TRINH VAO NHAT KY CHUNG' @6,10 PROM '2. CHUONG TRINH VAO NHAT KY CHI TIEN 112' @7,10 PROM '3. CHUONG TRINH VAO CHI TIET CONG NO 331' @8,10 PROM '4. CHUONG TRINH DUNG SO CAI 112' @9,10 PROM '5. CHUONG TRINH DUNG CAC SO CAI 156,331,...' @10,10 PROM '6. CHUONG TRINH DUNG SO TONG HOP 331' @11,10 PROM '7. CHUONG TRINH IN NHAT KY CHUNG' @12,10 PROM '8. CHUONG TRINH IN NHAT KY CHI TIEN 112' @13,10 PROM '9. CHUONG TRINH IN CAC SO CAI 156,331,...' @14,10 PROM '10. CHUONG TRINH IN SO CHI TIET 331' @15,10 PROM '11. CHUONG TRINH IN BANG TONG HOP CHI TIET 331' @16,10 PROM '12. THOAT' MENU TO X DO CASE CASE X=1 DO VNKCHUNG CASE X=2 DO VNKCT112 CASE X=3 DO VCT331 CASE X=4 DO DSCAI112 CASE X=5 DO VSCAIMOI CASE X=6 DO THOP331 CASE X=7

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DO INSNKC CASE X=8 DO INCT112 CASE X=9 DO INSCAI CASE X=10 DO INCT331 CASE X=11 DO INTHOP CASE X=12 EXIT ENDC ENDD CLEA ALL CLEA RETU

4. Khai thc chng trnh: H thng chng trnh c s dng thng qua mt MENU lm vic chnh. thc hin h thng chng trnh ngi s dng a vo lnh: DO MENU Khi my s a ra mn hnh bn thc n trnh by danh sch cc chng trnh cn thc hin. Tu theo tng trng hp c th ngi s dng s la chn chng trnh cho ph hp.
HE THONG CHUONG TRINH KT MUA HANG VA TT TIEN MUA HANG

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1. CHUONG TRINH VAO NHAT KY CHUNG 2. CHUONG TRINH VAO NHAT KY CHI TIEN 112 3. CHUONG TRINH VAO CHI TIET CONG NO 331 4. CHUONG TRINH DUNG SO CAI 112 5. CHUONG TRINH DUNG CAC SO CAI 156,331, 6. CHUONG TRINH DUNG SO TONG HOP 331 7. CHUONG TRINH IN NHAT KY CHUNG 8. CHUONG TRINH IN NHAT KY CHI TIEN 112 9. CHUONG TRINH IN CAC SO CAI 156,331,... 10. CHUONG TRINH IN SO CHI TIET 331 11. CHUONG TRINH IN BANG TONG HOP CHI TIET 331 12. THOAT

Ngi s dng dng cc mi tn ln xung n chng trnh lm vic th n Enter, chng trnh s hin ln. Khi mun tr li trng thi bnh thng ca Foxpro ta ch cn a mi tn xung dng THOAT v n Enter. u, nhc im ca vic p dng: - u im : Khi p dng chng trnh ny vo vic s l cc nghip v k ton gip cho ngi lm k ton c th cng mt lc thc hin c nhiu cng vic, chnh xc cao, nhanh nhy gim bt c khi lng cng vic k ton . C th ch cn mt ngi thc hin khi lng cng vic ln. - Nhc im : Khi trong qu trnh vo s liu bc no m sai th s ko theo hng lot cc s liu khc c lin quan cng b sai. Hn na, y l chng trnh p dng cho mt nghip v k ton c th, ti mt n v c th, do cha mang tnh khi qut p dng mt cch rng ri. Chnh v vy m ic p dng chng trnh cn ph thuc vo tnh hnh thc t cc nghip v kinh t pht sinh ca doanh nghip vn dng mt cch linh hot, hp l.

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Di y l v d v vic thc hin chng trnh cho mt s nghip v k ton mua hng v thanh ton tin mua hng ti cng ty VIRASIMEX :

Kt lun
S pht trin tin b ca khoa hc cng ngh thng tin v tin hc ang lm thay i th gii tng giy tng pht. N tr thnh cng c hu hiu, c lc ca qun l kinh t, ca ngi lm k ton. Vit Nam cng khng ngng tm ti, p dng nhng thnh tu , nhng sng to v i tin nhanh hn trn con ng hi nhp vi nn kinh t th gii v khu vc. Trong cng tc k ton, my vi tnh tr rt nn ph bin, linh hot v hu ch.

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Cng ty VIRASIMEX cng p dng my vi tnh vo cng tc k ton ca mnh mt cch linh hot v hp l, mang li nhng thnh cng ng k nh gim bt cng vic ca k ton, gim thiu c s ghi chp trng lp, x l thng tin nhanh chng hn, mang li hiu qu kinh t cao hn, Tnh nng tuyt vi ca my vi tnh gp phn quan trng trong vic s l thng tin nhanh chng , chnh xc, phn nh y cc nghip v kinh t pht sinh, cc chng t ua vo c my vi tnh lun chuyn mt cch khoa hc, h thng theo cc chng trnh ci t sn. K ton mua hng v thanh ton tin mua hng l mt ti rng, vic ng dng my vi tnh vo cng tc k ton li cng a dng v phc tp hn. Chnh v th m vi thi gian nghin cu ngn ngi, vi vn kin thc cn hn ch, thiu kinh nghim thc t, mc d c nhiu c gng ,tm ti lun vn ca cng khng th trnh khi nhng thiu st v hn ch. Em mong c s gp v ch bo ca cc thy c gio , cc bn c bi vit ca em y v hon thin hn. Cho php em gi li cm n chn thnh ti thy gio Nguyn Hng Long, C gio thc s Nguyn Th H cng cc bc,cc c ch cn b phng k ton ti cng ty VIRASIMEX tn tnh gip em hon thnh lun vn ny.

mc lc Li ni u..............................................................................1

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Chng I....................................................................................3 Nhng vn l lun chung v k ton...............................3 mua hng v thanh ton tin mua hng.................................3 I. L lun c bn v mua hng v thanh ton tin mua hng ...........................................................3 1. Mua hng trong doanh nghip thng mi.....................3 2. Thanh ton tin mua hng trong DNTM........................9 II. K ton mua hng v thanh ton tin hng trong DNTM.......................................................14 1. K ton mua hng.......................................................14 3. S k ton:.................................................................29 III. S cn thit ng dng my vi tnh trong cng tc k ton mua hng v thanh ton tin mua hng.................................................................33 Chng II.................................................................................35 Thc trang k ton mua hng v thanh ton tin hng ti Cng ty xut nhp khu v cung ng vt t thit b ng st (VIRASIMEX)...........................................................................35 I. c im t chc hot ng sn xut kinh doanh v t chc cng tc k ton....................35 1. c im t chc hot ng sn xut kinh doanh...35 2. c im t chc b my v cng tc k ton ti cng ty VIRASIMEX...................................................................41 II. Thc trng k ton mua hng v thanh ton tin hng ti cng ty VIRASIMEX .......................46 1. Hch ton ban u......................................................46 1. Nhng u im............................................................64 2. Nhng vn cn tn ti...........................................65 Chng III................................................................................68 PRIVATE ALL .....................................................83 mc lc.................................................................................103

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NHN XT CA N V THC TP H v tn ngi hng dn thc tp : Nguyn Vn K Chc v: Ph trng phng K ton Ti chnh
Cng ty t t XNK v cung ng vthit b ng st

Nhn xt lun vn ca sinh vin : L Th Thanh Vn Lp :K35D9 Khoa : K ton Ti chnh Trng : i hc Thng Mi

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Tn ti : ng dng tin hc trong k ton mua hng v thanh ton tin mua hng ti cng ty XNK v cung ng vthit b ng st Nhn xt:

H Ni, ngy ..thng 5 nm 2003 Ngi nhn xt:

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