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BI GING
H THNG THNG TIN K TON 3
(EXCEL K TON)
Lu hnh ni b
MC LC
Chng 1: Mt s kin thc c bn thng dng trong Excel.. 1
1.1. Ci t cc thng s th hin s trong Excel.1
1.2. Mt s thao tc v bng tnh.1
1.3. Mt s hm thng dng c bn trong Excel.. 3
1.4. Mt s chng trnh thng tr trong Excel..8
Chng 2: Thc hnh lp s k ton v bo co ti chnh ..11
2.1. S lung d liu ca K ton theo hnh thc Nht k chung..... 11
2.2.T chc d liu k ton........11
CHNG 1
MT S KIN THC C BN THNG DNG TRONG EXCEL
1.1. CI T CC THNG S TH HIN S TRONG EXCEL
o
o
o
o
Trong Control Panel chn tu chn Regional settings. Chn phiu Number, nh li cc
thng s nh sau:
o Negative number format: -(du - biu din du m)
o Decimal Symol: ,(du phn cch hng thp phn l du ,)
o
o
o
o
Nu mun chuyn qua li gia tham chiu tng i, tham chiu tuyt i v tham chiu
hn hp ch cn nhn phm F4.
Php tham chiu tuyt i
K hiu la ($) c t trc mt phi hp hng hoc ct xc nh rng php tham
chiu mang tnh tuyt i v s khng thay i.
V d: tham chiu $A$1 c dng trong mt cng thc s lun ch A1, d cho cng
thc t u v c sao chp hay khng.
Php tham chiu tng i
Tham chiu tng i khng c k hiu $. N ch cc thng qua s nh v tng i.
V d: Nu nhp =C8 vo D8, cng thc ny ch mt pha tri, trn cng hng. Nu
cng thc ny c sao chp t D8 n D9 th n s ch n C9 mt pha tri, trn
cng hng.
Php tham chiu hn hp
Tham chiu hn hp cha c tham chiu tng i ln tham chiu tuyt i. Nu phn
ct ca tham chiu l tuyt i th ct s khng thay i, nhng phn hng l tng i s thay
i. Ngc li, c th tham chiu hn hp vi mt ct thay i v hng c nh.
V d: $G4 l tham chiu hn hp c ct c nh v hng thay i; G$4 l tham chiu hn
hp c ct thay i v hng c nh.
1.2.7. t tn khi (Cell Range):
Chn khi cn t tn bng cch r chut t u tin n cui cng ca khi. (Cell
range). Ra lnh Insert Name Define
Nhp tn khi vo hp Name In Work book: (lu : tn khi khng c khong trng - ch
c mt t)
Chn ADD khai bo
1.2.8. p fonts Timesnewroman cho ton bng tnh:
Ra lnh Tools Options General
Chn font Timesnewroman, size 12 trong khung Standard font:
Thot Excel, sau khi ng li.
1.2.9. ngha ca thng bo li
Khi Excel khng th c nh chnh xc cng thc, n tr v mt thng bo li. Tt c li
trong Exel bt u bng du (#). Mt s bo li (tu theo dng li) hin th di dng:
Tn li
Nguyn nhn
#DIV/0
#N/A
#NAME?
#NUM!
#REF!
#VALUE!
#NULL!
1.3.4. Hm If( )
C php: =IF(TestValue, Value If True, Value If False). Trong TestValue l biu
thc iu kin, Value If True v Value If False l cc gi tr s tr v ca hm (hoc
a ch ch cha gi tr).
Cng dng: Khi thc hin hm s tnh ton v xt biu thc iu kin TestValue,
nu ng th hm tr v gi tr Value If True, nu sai hm tr v gi tr Value If False.
V d: =IF(4>6,4,6) Hm tr v s 6.
1.3.5. Hm Or( )
C Php: =Or(Btk1, Btk2, Btk3,). Trong : Btk1, Btk2, l cc biu thc
iu kin tr v gi tr kiu Logical.
Cng dng: Hm tr v gi tr kiu Logical, bng True khi mt trong cc biu thc
iu kin trong hm ng. Bng False khi tt c cc biu thc iu kin u sai.
V d:
=Or(2>3, 4>3, 5>7) Hm tr v gi tr True
=Or(2>3, 4<3, 5>7) Hm tr v gi tr False
1.3.6. Hm And( )
C php: =And(Btk1, Btk2, Btk3,) trong : Btk1, Btk2, l cc biu thc
iu kin tr v gi tr kiu Logical.
Cng dng: Hm tr v gi tr kiu Logical, bng False khi ch cn mt trong cc biu
thc iu kin trong hm sai. Bng True khi tt c cc biu thc iu kin u ng.
V d:
=And(2>3, 4>3, 5>7) Hm tr v gi tr False
1.3.7. Hm Count( )
C php: =Count(Gtr 1, gtr 2, gtr 3,). Trong cc gi tr c th l cc a ch
cha gi tr, mt biu thc, a ch nhm cha gi tr kiu s
Cng dng: Hm m tng cc gi tr kiu s lit k trong hm, hay m tng cc
cha gi tr kiu s trong hm.
V d:
=Count(3, 5, 6, 2) Kt qu: 4(c 4 s)
1.3.8. Hm Sum( )
C php: =Sum(gtr 1, gtr 2, gtr 3), trong cc gi tr c th l cc a ch
cha gi tr, mt biu thc, a ch nhm cha gi tr kiu s
Cng dng: Hm tnh tng cc gi tr lit k trong hm hay tnh tng gi tr cc
cha gi tr trong hm.
V d: =Sum(3, 5, 6, 2) kt qu: 16
1.3.9. Hm Round( )
C php: =Round(n,m), trong n l mt s l, a ch cha s l: m l s nguyn
hng th m.
Cng dng: Nu m m th lm trn sang phn nguyn, nu m dng th hm lm
trn sang phn thp phn.
V d: n=1234,5678 Round(n,2) = 1234,56; Round(n,-2) = 1200
1.3.10. Hm Max()
C php: =Max(n1, n2, n3), trong n1, n2, n3 l cc s, cc a ch cha s,
a ch nhm cha s.
Cng dng: Hm Max( ) tr v gi tr kiu s l s ln nht trong dy s n1, n2, n3
V d: =Max(1, 3, 5, 2, 9) 9
6
1.3.11. Hm Min( )
C php: =Min(n1, n2, n3), trong n1, n2, n3 l cc s, cc a ch cha s,
a ch nhm cha s.
Cng dng: Hm Min( ) tr v gi tr kiu s l s nh nht trong dy s n1, n2, n3
V d: =Min(1, 3, 5, 2, 9) 1
1.3.12. Hm Average( )
C php: =Average(n1, n2, n3) trong n1, n2, n3 l cc s, cc a ch cha
s, a ch nhm cha s.
Cng dng: Hm Average( ) tr v gi tr kiu s l s bnh qun cng ca dy s n1,
n2, n3,
V d: =Average (1, 3, 5, 2, 7) 3,6; =Average(5, 6) 6
1.3.13. Hm Vlookup( )
C php: Vlookup(LookupValue, Table Array, ColunmIndexNumber, RangeLookup)
Trong :
=VLOOKUP( 111,
M TK
111
112
113
152
Tn TK
TM
TG NH
TC
HTK
,2
,0)
=Match (A01,
A01
A01
B01
B02
B03
0,)
Kt qu tr v ca hm l s 1. Nu thay gi tr d tm l B02 th hm tr v gi tr l s
4. Nu thay gi tr d tm l B06 th hm tr v gi tr l #N/A (v khng tm thy)
1.3.15. Hm Index( )
C php: Index(Array, RowNumber, ColunmNumber), trong :
Array: bng hai chiu cha cc gi tr tr v ca hm.
Rownumber, ColunmNumber: l ch s dng v ch s ct ca c ch nh cha gi
tr tr v trong bng.
Cng dng: hm tr v gi tr ca 1 trong bng Array l giao nhau gia
RowNumber v ColunmNumber.
Ta c th biu din li c php hm di dng v d nh sau:
=INDEX(
11
12
30
15
A
89
04
42
42
65
55
B
57
23
13
78
C
14
83
D
,2,3)
MH01
MH02
MH03
MH04
MH05
MH06
TP
12
55
97
24
20
41
VT
13
14
19
23
14
12
BD
56
45
55
58
44
21
MT
85
61
67
80
51
23
=Index ($B$2:$G$5,Match(BD,$A$2:$A$5,0),Match(MH04,$B$1:$G$1,0))
Kt qu ca hm Match th nht tr v s 3, hm Match th hai tr v s 4. Do vy hm
Index s tr v gi tr ca 1 trong bng $B$2:$G$5 l giao nhau gia dng 3 v ct 4 (58).
Ta cng thng dng kt hp gia hm Vlookup vi hm Match tham chiu trn
mt gi tr trong bng, trong trng hp ny hm Match s gip xc nh c ch s ct
colunmIndexNumber cha gi tr tr v.
V d: =Vlookup (BD,$B$1:$G$5,Match(BD,$A$1:$G$1,0),0)
Ta cng thng dng kt hp gia hm Hlookup vi hm Match tham chiu trn
mt gi tr trong bng, trong trng hp ny hm Match s gip xc nh c ch s dng
RowIndexNumber cha gi tr tr v.
V d: =Hlookup (MH04,$B$1:$G$5,Match(BD,$A$1:$A$5,0),0)
Kt qu ca hm Index, Vlookup, Hlookup l nh nhau.
1.3.16. Hm Sumif()
C php: =Sumif(Range, criteria, SumRange), trong :
Range: ct cha gi tr so snh vi iu kin Criteria khi tnh ton.
Criteria : iu kin tnh ton, c kiu d liu trng vi kiu d liu ca ct Range.
SumRange: ct cha gi tr kiu s, ct SumRange c chiu cao bng vi ct Range v
tng ng cc gi tr.
Cng dng: Hm tnh tng theo iu kin.
Nguyn tc tnh ton ca hm: Khi thi hnh s so snh iu kin Criteria vi cc
gi tr tng ct Range. Nu bng th ly gi tr tng ng (cng dng) bn ct SumRange cng
li. Ta c th biu din li bng v d sau:
=Sumif(
=Sumif(
Range,
Criteria,
Sumrange)
M HNG
S LNG
A01
A02
10
10
, A01,
A03
100
A01
A02
100
20
=Dsum
TK ghi n Tk ghi c
1521
111
,5
Kt qu ca hm tr v gi tr: 2.500
Nu thay bng iu kin thnh:
TK ghi n Tk ghi c
112
1521
111
1521
Hm s tnh tng cc gi tr trong ct s tin (ct th 5 ca bng) ng vi nhng nh
khon c TK ghi n l 1521 i ng vi 111 hoc c TK ghi n l 1521 v i ng vi 112. Cc
nh khon khc c TK ghi n l 1521 nhng ti khon ghi c khc 111, 112 th khng tho mn
iu kin v khng c tnh. Kt qu ca hm theo iu kin trn tr v: 92.500.
1.4. MT CHNG TRNH THNG TR TRONG EXEL
1.4.1. D tm List v Database
Microsoft Excel cung cp cho ngi s dng 2 chng trnh dng d tm cc mu tin
(record) trong bng d liu (Database) l AutoFiter v AdvanceFilter.
AutoFiter: L chng trnh dng tm kim nhng mu tin bng cch che nhng
mu tin khng tho iu kin v ch cho hin ra trong bng nhng mu tin tho iu kin m t
ban u. Chng trnh ny ch lc c cc mu tin v cho hin ra ti ch m khng th em cc
mu tin ny sang bng tnh mi, mun thc hin vic ny cn s dng thm cng vic copy.
AdvanceFilter: l chng trnh dng tm nhng mu tin theo iu kin m t ban
u. c bit chng trnh ny va c th lc c cc mu tin ti ch v va c th em cc
mu tin tm c sang bng tnh mi (Copy to another Location).
Nh vy khi bn cn tm kim mt mu tin no trong c hai trng hp th bn
phi m t c cc d kin mun tm. Cc d kin mun tm gi l iu kin d tm
(Criteria).
1.4.2. M t iu kin d tm (Createria):
1.4.2.1. iu kin c 1 d kin:
V d: Lp bng iu kin d tm nhng nh khon c ti khon ghi n l 111
A
1
2
TKGHINO
111
10
A
1
2
TKGHICO
"111
A
1
2
TKGHINO
112
B
TKGHICO
111
A
1
2
TKGHINO
112
B
TKGHICO
111
C
SOTIENPS
>100.000
A
1
2
TKGHINO
*
111
B
TKGHICO
111
*
A
1
2
3
TKGHINO
*
112
B
TKGHICO
111
*
C
SOTIENPS
>=100.000
>=500.000
11
ALL
Customs
111
112
131
Bc 3: Chn iu kin lc trong tng hp Pulldown lc ra nhng mu tin cn
thit. Cch lm: chn Pulldown TKGHNO
ALL
Customs
111
112
131
Chn ti
khon 111
Khi chn xong ta thy nhng nh khon khng c ti khon ghi n l 111 s b
che i, v trong danh sch ch cn nhng nh khon c ti khon ghi n l 111 nh iu
kin m t.
1.4.2.6. Sp xp d liu (sort)
Trong mt bng tnh (danh sch) i lc d liu c trnh by v sp xp theo ngy pht
sinh, theo m s, hay theo mt tiu thc no lm cho d liu trong bo co tr nn d nhn
hn. V d: Khi in danh sch lp hc ta thng sp xp theo vn Alpha ca tn nh khi in danh
sch trng truyn ta phi sp xp theo im thi
Vic xc nh mt tiu thc sp xp tu thuc vo yu cu m chnh bn thn bo co
phi p ng. Tiu thc sp xp c th l n hay kp. V d: Khi in mt danh sch nhn vin
Cng ty th thng in theo trnh t sp xp ca M phng ban v m nhn vin.
sp xp d liu ta thc hin cc bc sau:
Bc 1: Chn ton b bng (bt u t dng tiu cc ct n ht bng)
Bc 2: Ra lnh Data/ sort hin ra hp thoi nh sau:
12
13
S nht k
S tng hp
S qu tin mt
S
k ton my
Cc s chi tit
Bng cn i k ton
Bo co kt qu kinh doanh
Bo co ti chnh
Bo co lu chuyn tin t
Thuyt minh bo co ti chnh
14
1
2
MATSNV
SOHIEUTK
LOAITK
TENTK
SLTDK
SODDK
SOPSNO
SOPSCO
SOLTCK
SODCK
MATSNViu chnh
SODCKiu
chnh
3
4
5
6
7
8
...
Ct MATSNV: ( m ti sn ngun vn) dng xc nh v tr ca tng ti khon trong Bng cn i k ton. Trong thnh phn ca m ti
sn ngun vn th cc k t c cu to nh sau:
3 k t cui ch th t tng khon mc nh nht ghi trong Bng cn i k ton (V d: 111 - Tin).
V d: S d ca ti khon 111 c ghi trong bng cn i k ton ti khon mc c m s 111 - Tin, m s 111 thuc khon mc c m s
110 - Tin v cc khon tng ng tin, m s 110 thuc khon mc c m s 100 - Ti sn ngn hn, t nhng d kin trn ta t MATSNV cho TK
111 l: 100 -110 -111.
Tng t nh trn ta c th t m cp cho cc ti khon khc thuc loi 1, 2, 3, 4. Cn cc ti khon khng c mt trong bng cn i k ton
(loi 5, 6, 7, 8, 9) s khng cn t m ti sn ngun vn (ct MATSNV b trng).
Ct SOHIEUTK: Mi ti khon c mt s hiu ring, ti khon c m chi tit cho tng i tng theo di c th ca k ton chi tit.Ti
khon m cho i tng no th s dng m i tng ghp vi s hiu ti khon tng ng. Ti khon chi tit: <s hiu ti khon>.<m i
tng>.
15
16
2.2.2.
S
LNG
PHT
S
TIN
PHT
SINH
SINH
Kim tra
Kim tra
TK ghi
N
TK ghi
C
[1]
[2]
S K TON MY
NGY
XRI
GHI S
S
HA
N
S PHIU
S PHIU
THU/CHI
NHP/XUT
NGY
CHNG
T
DIN GII
TKGHINO
3
4
5
6
7
8
9
Gii thch cc ct:
-
Ct S PHIU THU/CHI: Phn nh s phiu thu tin mt, chi tin mt (nhp dng chui ).
Ct S PHIU NHP/XUT: Phn nh s phiu nhp kho/xut kho (nhp dng chui ).
TKGHCO
Ct S LNG PHT SINH: Ghi nhn s lng pht sinh (nhp dng s).
- Ct S TIN PHT SINH: Phn nh s tin pht sinh ca tng ti khon trong
cc bt ton nh khon (nhp dng s).
Ni dung: Tt c cc chng t u c nh khon vo S k ton my
theo cc thng tin trong bng.
Cch nh khon: Khc vi nh khon trn cc s k ton lm theo hnh
thc th cng, nh khon trn S k ton my c cc c im ring phi tun theo:
-
T A2:M65536 t tn l SKTM.
T H3:H65536 t tn l TKGHINO.
T I3:I65536 tn l TKGHICO.
T J3:J65536 tn l SOLUONGPS.
T K3:K65536 tn l SOTIENPS.
Trong qu trnh nh khon k ton, ta c th dng cc ti khon sai i tng chi tit
v cng c khi ti khon cha m v ng k trong bng danh mc ti khon (BDMTK).
Nu nh vy khi tng hp s pht sinh vo cc ti khon chi tit trong bng BDMTK s
khng thc hin c v khng c c s tng hp. hn ch nhng nhm ln ta c th
lp cng thc nhm pht hin ra nhng nhm ln :
+ Ct [1] Kim tra ti khon ghi n: lp cng thc nh sau:
[1]=VLOOKUP(H3;BDMTK;3;0)
Trong cng thc trn, H3 l cha ti khon ghi n u tin trong SKTM.
Hm VLOOKUP s em ti khon trong H3 vo ct u tin trong BDMTK tm kim
nu tm thy hm s tr v tn ti khon tng ng, nu khng tm thy th hm tr v
thng bo #NA ngha l ti khon cha c khai bo trong bng BDMTK.
18
[2]=VLOOKUP(I3;BDMTK;3;0)
Trong cng thc trn, I3 l cha ti khon ghi c u tin trong SKTM.
TNG HP S PHT SINH CC TI KHON CHI TIT T BNG SKTM VO BDMTK:
hai phn trn ta thc hin xong nhng cng vic phi lm ban u cho k k
ton u tin ti doanh nghip bao gm vic m cc ti khon c lin quan sau ng k
chng trong BDMTK v nh khon cc chng t kinh t pht sinh trong k vo S k ton
my. phn ny ta phi thc hin cng vic tng hp s pht sinh n, c t tt c cc bt
ton nh khon trong bng SKTM vo tng ti khon chi tit tng ng trong bng BDMTK.
Chi tit tng ch tiu nh sau:
Quay li bng BDMTK ta thy cc ct cn b trng l [1], [2], [3], [4]. y chnh l cc
ct phi s dng cng thc tng hp.
[1] Tng s pht sinh n (SOPSNO) ca cc bt ton t SKTM sang cho
tng ti khon, ta s dng hm SUMIF():
[1]=SUMIF(TKGHINO;B3;SOTIENPS)
Trong cng thc trn, B3 l a ch cha ti khon u tin trong BDMTK.
[2] Tng s pht sinh c (SOPSCO) ca cc bt ton t SKTM sang cho
tng ti khon, ta s dng hm SUMIF():
[2]=SUMIF(TKGHICO;B3;SOTIENPS)
[3] S lng tn cui k ca cc ti khon: nu cc ti khon l 152,
hoc 153, hoc 155, hoc 156 th mi c s lng tn v phi tnh theo cng thc:
S lng tn cui k = s lng tn u k + tng s lng nhp tng s lng xut
19
[4] = IF(C3=N;F3+G3-H3;F3+H3-G3)
2.2.3. LP S NHT K
i vi hnh thc k ton nht k chung ngoi s nht k chung, ngi ta cn
dng thm cc s nht k chuyn dng (s nht k c bit) nh: Nht k thu tin, nht k
chi tin, nht k mua hng, nht k bn hng. Mi s c mt chc nng theo di, phn nh
cc nghip v kinh t pht sinh ring nh: Nht k thu tin c m theo di cc nghip
v thu tin, s nht k chi tin c s dng theo di cc nghip v chi tin,.. cc nghip
v khng c phn nh trong cc s nht k chuyn dng s c phn nh s nht k
chung, thng tin lp cc s nht k c ly t s k ton my (SKTM):
Nu bt ton c ti khon ghi n l 111, 112, th s c chuyn vo s
nht k thu tin.
Nu bt ton c ti khon ghi n l 131 th s c chuyn vo s nht k
bn hng.
Nu bt ton c ti khon ghi c 111, 112, th s c chuyn vo s nht
k chi tin.
Nu bt ton c ti khon ghi c 331 th s c chuyn vo s nht k
mua hng.
Cc bt ton cn li s c ghi vo s nht k chung.
SKTM
20
Thng . Nm .
3
4
Chng t
Ngy
ghi s
Ngy
Din
gii
[1]
[2]
[3]
[4]
5
6
Ghi n
TK 111 112
Ghi c cc ti khon
Ti khon khc
141
131
511
3331
10
11
12
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[15]
[16]
[17]
[18]
[19]
S tin S hiu
9
10
11
12
n
Tng cng
[1] = IF(LEFT(SKTM!$H3;3)=111,SKTM!B3;)
[2] S chng t:
[2] = IF(LEFT(SKTM!$H3;3)=111,SKTM!D3;)
[3] = IF(LEFT(SKTM!$H3;3)=111,SKTM!F3;)
[4] Din gii:
[4] = IF(LEFT(SKTM!$H3;3)=111,SKTM!G3;)
[5] = IF(LEFT(SKTM!$H3;3)=111,SKTM!K3;0)
[6] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=F$5);$E8;0)
21
[7] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=G$5);$E8;0)
[8] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=H$5);$E8;0)
[9] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;3)=I$5);$E8;0)
[10] = IF(AND(LEFT(SKTM!$H3;3)=111;LEFT(SKTM!$I3;4)=J$5);$E8;0)
[11] = IF(SUM(F8:J8)>0;0;E8)
[12] = IF(K8=0;;SKTM!I3)
[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).
[14], [15], [16], [17], [18], [19] lm tng t nh [13].
Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu./.
S NHT K CHI TIN MT.
Nhng bt ton c ti khon ghi c 111 th s c chuyn vo s nht k chi tin.
SKTM
22
2
3
Chng t
4
5
Ngy
Din
ghi
s
[1]
[2]
[3]
[4]
Ghi
c
TK
Ngy
gii
Ghi n cc ti khon
Ti khon
642
141
152
133
112
[5]
[6]
[7]
[8]
[13]
[14]
[15]
[16]
khc
S
tin
S
hiu
10
11
12
[9]
[10]
[11]
[12]
[17]
[18]
[19]
111
9
10
11
12
n
Tng cng
[1] = IF(LEFT(SKTM!$I3;3)=111,SKTM!B3;)
[2] S chng t:
[2] = IF(LEFT(SKTM!$I3;3)=111,SKTM!D3;)
[3] Ngy chng t:
[3] = IF(LEFT(SKTM!I3;3)=111,SKTM!F3;)
[4] Din gii:
[4] = IF(LEFT(SKTM!$I3;3)=111,SKTM!G3;)
[5] Ghi c ti khon 111:
[5] = IF(LEFT(SKTM!$I3;3)=111,SKTM!K3;)
[6] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=F$5);$E8;0)
23
[7] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=G$5);$E8;0)
[8] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=H$5);$E8;0)
[9] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=I$5);$E8;0)
[10] = IF(AND(LEFT(SKTM!$I3;3)=111;LEFT(SKTM!$H3;3)=J$5);$E8;0)
[11] = IF(SUM(F8:J8)>0;0;E8)
[12] = IF(K8=0;;SKTM!H3)
[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).
[14], [15], [16], [17], [18], [19] lm tng t nh [13].
Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu.
S NHT K MUA HNG
SKTM
24
Thng . Nm .
3
Chng t
4
Ngy
ghi s
Ngy
Din
gii
[1]
[2]
[3]
Ghi n cc ti khon
Ghi
c
TK
331
1521
1522
1523
153
133
[4]
[5]
[6]
[7]
[8]
[13]
[14]
[15]
[16]
Ti khon
khc
S
tin
S
hiu
10
11
12
[9]
[10]
[11]
[12]
[17]
[18]
[19]
9
10
11
12
n
Tng cng
[1] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!B3;)
[2] S chng t:
[2] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!C3;)
[3] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!F3;)
25
[4] = IF(AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331);SKTM!G3;)
[5] = IF(AND(LEFT(SKTM!I3;3)=331;
LEFT(SKTM!H3;3)<>331);SKTM!K3;0)
[6] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=F$5);$E8;0)
[7] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=G$5);$E8;0)
[8] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;4)=H$5);$E8;0)
[9] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;3)=I$5);$E8;0)
[10] = IF(AND(LEFT(SKTM!$I3;3)=331;LEFT(SKTM!$H3;3)=J$5);$E8;0)
[11] = IF(SUM(F8:J8)>0;0;E8)
[12] = IF(K8=0;;SKTM!H3)
[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).
26
S NHT K BN HNG
SKTM
NHT K BN HNG
Thng . Nm .
1
2
3
Chng t
4
Ngy
ghi s
[1]
Ghi c cc ti khon
Ghi
Ngy
Din
gii
n
TK
131
5111
5112
5113
3331
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[13]
[14]
[15]
[16]
Ti khon
khc
S
tin
S
hiu
10
11
12
[9]
[10]
[11]
[12]
[17]
[18]
[19]
9
10
11
12
n
Tng cng
Nhng chng t c ti khon ghi n l 131 v ti khon ghi c khc 131l nhng
nghip v bn hng chu ta phi chuyn s liu t SKTM vo s nht k bn hng, cn cc
bt ton c ti khon ghi n l 131 v ti khon ghi c bng 131 l nhng bt ton
chuyn i t n di hn thnh n ngn hn th khng phn nh vo s nht k bn hng.
Cc c [?] ta phi thit lp cng thc, c th l:
[1] Ngy ghi s:
[1] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!B3;)
[2] S chng t:
[2] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!C3;)
27
[3] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!F3;)
[4] Din gii:
[4] = IF(AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131);SKTM!G3;)
[5] = IF(AND(LEFT(SKTM!H3;3)=131;
LEFT(SKTM!I3;3)<>131);SKTM!K3;0)
[6] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=F$5);$E8;0)
[7] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=G$5);$E8;0)
[8] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=H$5);$E8;0)
[9] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;4)=I$5);$E8;0)
[10] = IF(AND(LEFT(SKTM!$H3;3)=131;LEFT(SKTM!$I3;I)=J$5);$E8;0)
[11] = IF(SUM(F8:J8)>0;0;E8)
[12] = IF(K8=0;;SKTM!I3)
28
[13] = SUM(E8:En-1)
Ghi ch: n: dng th n (dng tng cng).
[14], [15], [16], [17], [18], [19] lm tng t nh [13].
Cui cng ta ci t b lc t ng AutoFilter vo ct din gii lc ra nhng dng
c s liu.
S NHT K CHUNG
S NHT K CHUNG
SKTM
S NHT K CHUNG
Thng nm
1
2
3
4
Chng t
Ngy
ghi s
Ngy
[1]
[2]
[3]
Din gii
Ti khon
S tin
[4]
[5]
[6]
[7]
8
9
10
Tng cng
[8]
[1] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!B3)
29
[2] S chng t:
[2] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;IF(SKTM!D3<>;
SKTM!D3;IF(SKTM!C3<>; SKTM!C3; SKTM!E3)))
[3] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!F3)
[4] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!G3)
[5] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!H3)
[6] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!I3)
30
[6] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111;AND(LEFT(SKTM!$H3;3)=131;
LEFT(SKTM!$I3;3)<>131); AND(LEFT(SKTM!$I3;3)=331;
LEFT(SKTM!$H3;3)<>331));;SKTM!K3)
LP S CI CC TI KHON
lp s ci cc ti khon ta cn phi lp bng cn i s pht sinh trc.
Thng tin lp s ci c ly t SKTM, BDMTK, BCDSPS.
To sheet mi c tn l SOCAI, c cu trc nh sau:
A
S CI
Thng nm
1
2
3
S hiu:
4
5
Ngy
ghi s
[1]
Chng t
S
Ngy
[3]
[2]
Din gii
TK i
ng
S d u k:
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
10
11
12
n-1
[13]
[14]
S d cui k
[15]
[16]
31
[2] Tn ti khon :
[2]= VLOOKUP(C4;DMTKTH;3;0)
:
Trong
DMTKTH l tn vng BCDSPS.
[3]= VLOOKUP(C4;BDMTKTH;2;0)
[4] S d n u k:
[4]= IF(OR(AND(G4="N";SUMIF(SOHIEUTK;C4&"*";SODDK)>0);
AND(G4="C";SUMIF(SOHIEUTK;C4&"*";SODDK)<0));
ABS(SUMIF(SOHIEUTK;C4&"*";SODDK));0)
[5] S d c u k:
[5]= IF(OR(AND(G4="C";SUMIF(SOHIEUTK;C4&"*";SODDK)>0);
AND(G4="N";SUMIF(SOHIEUTK;C4&"*";SODDK)<0));
ABS(SUMIF(SOHIEUTK;C4&"*";SODDK));0)
[6]= IF(OR(LEFT(SKTM!$H3;3)=$C$4;
LEFT(SKTM!$I3;3)=$C$4); SKTM!B3;)
[7] S chng t:
[8]= IF(OR(LEFT(SKTM!$H3;3)=$C$4;
LEFT(SKTM!$I3;3)=$C$4);SKTM!F3;)
[9]= IF(OR(LEFT(SKTM!$H3;3)=$C$4;
LEFT(SKTM!$I3;3)=$C$4);SKTM!G3;)
32
[13]= SUM(F9:Fn-2)
[14]= SUM(G9:Gn-2)
[15] S d n cui k:
[16] S d c cui k:
BDMTK
S qu tin mt
SKTM
33
S QU TIN MT
Thng nm
1
2
3
4
5
Ngy
ghi s
Chng t
S
Ngy
Din gii
TK i
ng
Chi
Tn qu u k:
Tn
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
9
10
11
n-1
Tn qu cui k
[12]
[1] = SUMIF(SOHIEUTK;111*;SODDK)
[2] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!B3;)
[3] S chng t:
[3] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!D3;)
[4] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!F3;)
[5] = IF(OR(LEFT(SKTM!$H3;3)=111;
LEFT(SKTM!$I3;3)=111);SKTM!G3;)
34
[6] = IF(LEFT(SKTM!$H3;3)=111;
SKTM!$I3;IF(LEFT(SKTM!$I3;3)=111);SKTM!H3;))
[
9] Tn:
[10] = SUM(F8:Fn-2)
[11] = SUM(G8:Gn-2)
[12] Tn qu cui k:
[12] = H6+Fn-1-Gn-1
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tn qu cui k).
Sau khi thit lp xong cc cng thc trn ta copy cng thc t [2] n [9] cho ti
dng n-2. Ci t b lc AutoFilter lc d liu.
S TIN GI NGN HNG
BDMTK
S tin gi ngn hng
SKTM
35
Thng nm
3
4
5
Chng t
Ngy
ghi s
Ngy
Din gii
TK i
ng
Chi
Tn qu u k:
Tn
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
9
10
11
n-1
Tn qu cui k
[12]
[1] = SUMIF(SOHIEUTK;112;SODDK)
[2] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!B3;)
[3] S chng t:
[3] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!D3;)
[4] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!F3;)
[5] = IF(OR(LEFT(SKTM!$H3;3)=112;
LEFT(SKTM!$I3;3)=112);SKTM!G3;)
36
[6] = IF(LEFT(SKTM!$H3;3)=112;
SKTM!$I3;IF(LEFT(SKTM!$I3;3)=112);SKTM!H3;))
[
7] Thu (pht sinh tng):
[9] Tn:
[10] = SUM(F8:Fn-2)
[11] = SUM(G8:Gn-2)
[12] Tn qu cui k:
[12] = H6+Fn-1-Gn-1
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tn qu cui k).
Sau khi thit lp xong cc cng thc trn ta copy cng thc t [2] n [9] cho ti
dng n-2. Ci t b lc AutoFilter lc d liu.
37
BDMTK
S chi tit hng tn kho
SKTM
2
S hiu
[1]
Ng
y
Din gii
TK
i
ng
n
gi
N/X
3
5
Ng
y ghi
s
Chng t
[2]
Nhp
Xut
Tn
SL
GT
SL
GT
SL
GT
Ghi
ch
10
11
12
13
[3]
[4]
[15]
[16]
[21]
[22]
Tn u k
7
8
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[13]
[14]
[17]
[18]
[19]
[20]
9
10
11
n-1
Tn cui k
Ta thit lp cng thc cho cc [?] nh sau:
[1] Nhp m hng tn kho ( s hiu ti khon chi tit).
[2] Tn hng tn kho:
[2] = VLOOKUP($E$3;BDMTK;3;0)
[3] Tn u k:
[3] = VLOOKUP($E$3;BDMTK;4;0)
38
[4] Gi tr tn u k:
[4] = VLOOKUP($E$3;BDMTK;5;0)
[5] Ngy ghi s:
[6] S chng t:
[10] n gi nhp/xut:
[10] = IF(G8+I8=0;0;(H8+J8)/(G8+I8))
[12] Gi tr nhp:
39
[14] Gi tr xut:
[16] Gi tr tn:
[17] = (SUM(G8:Gn-2)
[18] = (SUM(H8:Hn-2)
[19] = (SUM(I8:In-2)
[20] = (SUM(J8:Jn-2)
[21] = K8+Gn-1-In-1
[22] Gi tr tn cui k:
[22] = L8+Hn-1-Jn-1
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tn cui k).
40
Sau khi thit lp xong cc cng thc trn ta copy cng thc t [5] n [16] cho ti
dng n-2. Ci t b lc AutoFilter lc d liu.
LP BNG TNG HP CHI TIT HNG TN KHO
Lp bng tng hp chi tit ti khon 152 (nguyn vt liu).
BDMTK
Bng tng hp chi tit ti khon 152
SKTM
2
4
5
M
hng
Tn
hng
n v
tnh
[1]
Tn u k
Nhp
Tn cui k
Xut
SL
GT
SL
GT
SL
GT
SL
GT
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
6
7
8
9
10
11
n-1
n
1
3
Tng cng
[11]
[12]
[1] = VLOOKUP(A5;BDMTK;3;0)
[2] S lng tn u k:
[2] = VLOOKUP(A5;BDMTK;4;0)
41
[13]
[3] Gi tr tn u k:
[3] = VLOOKUP(A5;BDMTK;5;0)
[4] S lng nhp trong k:
[4] = SUMIF(TKGHINO;A5;SOLUONGPS)
[5] Gi tr nhp trong k:
[5] = SUMIF(TKGHINO;A5;SOTIENPS)
[6] S lng xut trong k:
[6] = SUMIF(TKGHICO;A5;SOLUONGPS)
[7] Gi tr xut trong k:
[7] = SUMIF(TKGHICO;A5;SOTIENPS)
[8] S lng tn cui k:
[8] = D5+F5-H5
[9] Gi tr tn cui k:
[9] = E5+G5-I5
[10] n gi tn cui k:
[10] = K5/J5
Ghi ch: trong cc cng thc trn, n l dng th n (dng t dng tng cng). Sau khi thit
lp xong cc cng thc trn ta copy cng thc t [1] n [10] cho ti dng n-1.
42
[11] Tng gi tr tn u k:
[11]=SUM(E5:En-1)
[12] Tng gi tr nhp trong k:
[12]=SUM(G5:Gn-1)
[13] Tng gi tr xut trong k:
[13]=SUM(I5:In-1)
Lu : Lp bng tng hp chi tit ti khon 153, 155, 156 c lp tng t nh bng tng
hp chi tit ti khon 152.
S CHI TIT CNG N V S CHI TIT CC TI KHON KHC
BDMTK
S chi tit cng n v s chi tit cc ti khon khc
SKTM
1
3
4
Chng t
Ngy ghi
s
ngy
Din
gii
TK i
ng
S pht sinh
N
[4]
[5]
[13]
[14]
[17]
[18]
S d u k
8
9
[1]
Thng .. nm
S hiu [2]
[3]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
[15]
[16]
S d
10
11
n-1
S d cui k
43
[1] Tiu :
[3] = Tn ti khon:
&VLOOKUP(E3;BDMTK;3;0)
[4] S d n u k:
[4] = IF(VLOOKUP($E3;BDMTK;2;0)=N;
MAX(0;VLOOKUP($E3;BDMTK;5;0));
ABS(MIN(0;VLOOKUP($E3;BDMTK;5;0))))
[5] S d c u k:
[5] = IF(VLOOKUP($E3;BDMTK;2;0)=C;
MAX(0;VLOOKUP($E3;BDMTK;5;0));
ABS(MIN(0;VLOOKUP($E3;BDMTK;5;0))))
[7] S chng t:
[7] = IF(OR(SKTM!$H3=$E$3;
SKTM!$I3=$E$3);IF(SKTM!D3<>;SKTM!D3;if(
SKTM!C3<>;SKTM!C3;SKTM!C3));)
[8] S chng t:
[10] Ti khon i ng :
[10] = IF(SKTM!$H3=$E$3;SKTM!$I3;IF(SKTM!I3=$E$3;SKTM!H3;))
44
[11] = IF(SKTM!$H3=$E$3;SKTM!$K3;0)
[
12] S pht sinh c :
[12] = IF(SKTM!$I3=$E$3;SKTM!$K3;0)
[13] S d n:
[14] S d c:
[15] = SUM(F9:Fn-2)
[16] = SUM(G9:Gn-2)
[17] S d n cui k:
[17] = MAX(0;H8+Fn-1-I8-Gn-1 )
[18] S d c cui k:
45
BDMTK
Bng tng hp chi tit phi thu
SKTM
Ta to sheet mi t tn l THCT131
A
1
2
3
4
5
M khch
hng
Tn khch
hng
S d u k
S pht sinh
S d cui k
[1]
[2]
[3]
[4]
[5]
[6]
7
8
9
10
11
12
Tng cng
Ct m khch hng v tn khch hng chnh l tn v s hiu ti khon chi tit phi
thu khch hng. Ta thit lp cng thc cho cc [?] nh sau:
[1] S d n u k:
[1] = MAX(0;VLOOKUP(A6;BDMTK;5;0))
[2] S d c u k:
[2] =ABS(MIN(0;VLOOKUP(A6;BDMTK;5;0)))
[3] S pht sinh n trong k:
[3] = SUMIF(TKGHINO;A6;SOTIENPS)
46
[4] = SUMIF(TKGHICO;A6;SOTIENPS)
[5] S d n cui k:
[5] = MAX(0;C6+E6-D6-F6)
[6] S d c cui k:
[6] = MAX(0;D6+F6-C6-E6)
Sau khi thit lp xong cng thc t [1] ti [6] ta copy xung ht bng v dng
hm Sum() cng s tin cho dng tng cng.
BNG TNG HP CHI TIT PHI TR NGI BN
BDMTK
Bng tng hp chi tit phi
tr ngi bn
SKTM
Ta to sheet mi t tn l THCT331
A
1
2
3
4
M nh
Tn nh
S d u k
S pht sinh
S d cui k
CC
cung cp
[1]
[2]
[3]
[4]
[5]
[6]
6
7
8
9
10
Tng cng
47
[1] =ABS(MIN(0;VLOOKUP(A6;BDMTK;5;0)))
[2] S d c u k:
[2] = MAX(0;VLOOKUP(A6;BDMTK;5;0))
[3] S pht sinh n trong k:
[3] = SUMIF(TKGHINO;A6;SOTIENPS)
[4] S pht sinh c trong k:
[4] = SUMIF(TKGHICO;A6;SOTIENPS)
[5] S d n cui k:
[5] = MAX(0;C6+E6-D6-F6)
[6] S d c cui k:
[6] = MAX(0;D6+F6-C6-E6)
Sau khi thit lp xong cng thc t [1] ti [6] ta copy xung ht bng v dng
hm Sum() cng s tin cho dng tng cng.
48
2
3
4
5
M
TK
Loi
TK
111
Tin mt
112
113
121
10
128
u t ngn hn khc
11
129
12
131
13
133
14
136
Phi thu ni b
15
138
16
139
17
141
Tm ng
18
142
19
144
Cm c, k qu, k cc ngn hn
20
151
21
152
22
153
Cng c, dng c
23
154
24
155
Thnh phm
25
156
Hng ha
26
157
Hng gi i bn
27
158
28
159
29
161
Chi s nghip
30
211
Ti sn c nh hu hnh
31
212
Ti sn c nh thu ti chnh
32
213
Ti sn c nh v hnh
33
214
Hao mn ti sn c nh
34
217
Bt ng sn u t
35
221
u t vo cng ty con
36
222
Vn gp lin doanh
37
223
u t vo cng ty lin kt
38
228
u t di hn khc
39
229
D phng gim gi u t di hn
40
241
Xy dng c bn d dang
41
242
Chi ph tr trc di hn
42
243
Tn ti khon
49
S d u k
S pht sinh
S d cui k
N
[1]
[2]
[3]
[4]
[5]
[6]
43
244
K qu, k cc di hn
44
311
Vay ngn hn
45
315
N di hn n hn tr
46
331
47
333
48
334
49
335
Chi ph phi tr
50
336
Phi tr ni b
51
337
52
338
53
341
Vay di hn
54
342
N di hn
55
343
56
344
Nhn k qu, k cc di hn
57
347
58
351
Qu d phng tr cp mt vic lm
59
352
D phng phi tr
60
411
61
412
Chnh lch nh gi li ti sn
62
413
Chnh lch t gi hi oi
63
414
Qu u t pht trin
64
415
Qu d phng ti chnh
65
418
Cc qu khc thuc vn ch s hu
66
419
C phiu qu
67
421
68
431
69
441
Ngun vn u t xy dng c bn
70
461
71
466
72
511
73
512
74
515
75
521
76
531
Hng bn b tr li
77
532
Gim gi hng bn
78
611
Mua hng
79
621
80
622
81
623
82
627
83
631
Gi thnh sn xut
84
632
Gi vn hng bn
85
635
Chi ph ti chnh
86
641
Chi ph bn hng
87
642
50
88
711
89
811
Chi ph khc
90
821
91
911
Xc nh kt qu kinh doanh
[1]=IF(OR(AND(B6="N";SUMIF(SOHIEUTK;A6&"*";SODDK
)>0);AND(B6="C";SUMIF(SOHIEUTK;A6&"*";SODDK)<0));
ABS(SUMIF(SOHIEUTK;A6&"*";SODDK));0)
[2] S d c u k:
[2]=IF(OR(AND(B6="N";SUMIF(SOHIEUTK;A6&"*";SODDK
)<0);AND(B6="C";SUMIF(SOHIEUTK;A6&"*";SODDK)>0));
ABS(SUMIF(SOHIEUTK;A6&"*";SODDK));0)
[3] S pht sinh n trong k:
[3]=SUMIF(TKGHINO;A6&*;SOTIENPS)
[4] S pht sinh c trong k:
[4]=SUMIF(TKGHICO;A6&*;SOTIENPS)
[5] S n cui k:
[5]=MAX(0;D6+F6-E6-G6)
[6] S c cui k:
[6]=MAX(0;E6+G6-D6-F6)
Sau khi thit lp xong cng thc trn ta copy t [1] ti [6] xung ti khon
cui cng.
51
LP BO CO TI CHNH
LP BNG CN I K TON
-
52
=IF(AND(LEFT(B3;3)="131"; J3<0);"300-310-313";
IF(AND(LEFT(B3;3)="331";J3<0);"100-130-132";
IF(AND(OR(LEFT(B3;3)="138";LEFT(B3;3)="144");J3<0);"300-310-319";
IF(AND(LEFT(B3;3)="338";J3<0);"100-130-135";
IF(AND(LEFT(B3;3)="337";J3<0);"100-130-134";
IF(AND(LEFT(B3;3)="333";J3<0);"100-150-154";A3))))))
=IF(OR(AND(LEFT(B3;3)="131";J3<0);AND(LEFT(B3;3)="331";J3<0);
AND(OR(LEFT(B3;3)="138";LEFT(B3;3)="141");J3<0);
AND(LEFT(B3;3)="338";J3<0);AND(LEFT(B3;3)="337";J3<0);
AND(LEFT(B3;3)="333";J3<0); LEFT(B3;3)="214"; MID(B3;3;1)="9");
-1;1)*J3
x l s d cui k cho ph hp vi tng ch tiu trong bng cn i k ton nh
lp lun trn, nhng ti khon chi tit ca 131, 141, 138 c s d c v nhng ti khon
chi tit 331, 333, 337, 338 c s d n th s d ang l s m, lp c bng cn i k
ton ta phi chuyn thnh s dng. Nhng ti khon thuc loi D phng v hao mn
th s d ca n ang l s dng phi chuyn sang thnh s m trc khi lp bng cn i
k ton. gii quyt vn ny ta thm mt ct c tn l S d cui k iu
chnh(SDCKDC) trong bng danh mc ti khon (BDMTK) v thit lp cng thc nh sau:
Ta t tn hai ct va thit lp cng thc trong BDMTK c tn ln lt l:
MATSNVDC, SODUCKDC.
To sheet mi t tn l BCDKT c cu trc nh sau:
53
n v bo co:....
a ch:.
Mu s B 01 DN
(Ban hnh theo Q s 15/2006/Q-BTC
S cui
nm
nm
A Ti sn ngn hn (100=110+120+130+140+150)
100
[1]
[2]
110
TI SN
1.Tin
111
112
120
1. u t ngn hn
121
129
130
131
132
133
134
135
139
140
1. Hng tn kho
141
149
V. Ti sn ngn hn khc
150
151
152
154
5. Ti sn ngn hn khc
158
200
210
211
212
3. Phi thu di hn ni b
213
218
219
54
II. Ti sn c nh
220
1. Ti sn c nh hu hnh
221
- Nguyn gi
222
- Gi tr hao mn lu k (*)
223
2. Ti sn c nh thu ti chnh
224
- Nguyn gi
225
- Gi tr hao mn lu k (*)
226
3. Ti sn c nh v hnh
227
- Nguyn gi
228
- Gi tr hao mn lu k (*)
229
230
III. Bt ng sn u t
240
- Nguyn gi
241
- Gi tr hao mn lu k (*)
242
250
1. u t vo cng ty con
251
252
3. u t di hn khc
258
259
V. Ti sn di hn khc
260
1. Chi ph tr trc di hn
261
262
3. Ti sn di hn khc
268
270
NGUN VN
A N phi tr (300 = 310 + 330)
300
I. N ngn hn
310
1. Vay v n ngn hn
311
2. Phi tr ngi bn
312
313
314
315
6. Chi ph phi tr
316
7. Phi tr ni b
317
318
319
320
II. N di hn
330
55
1. Phi tr di hn ngi bn
331
2. Phi tr di hn ni b
332
3. Phi tr di hn khc
333
4. Vay v n di hn
334
335
6. D phng tr cp mt vic lm
336
337
400
I. Vn ch s hu
410
1. Vn u t ca ch s hu
411
2. Thng d vn c phn
412
3. Vn khc ca ch s hu
413
4. C phiu qu (*)
414
5. Chnh lch nh gi li ti sn
415
6. Chnh lch t gi hi oi
416
7. Qu u t pht trin
417
8. Qu d phng ti chnh
418
9. Qu khc thuc vn ch s hu
419
420
421
430
431
2. Ngun kinh ph
432
433
440
Thuyt
minh
S cui
nm (3)
S u
nm (3)
1. Ti sn thu ngoi
2. Vt t, hng ha nhn gi h, nhn gia cng
3. Hng ha nhn bn h, nhn k gi, k cc
4. N kh i x l
5. Ngoi t cc loi
6. D ton chi s nghip, d n
Ta thit lp cng thc nh sau:
[1] s d u nm: Ly s d cui k ca bng cn i k ton nm
trc - g vo t bn phm.
[2] S d cui k:
56
[2]= SUMIF(MTSNVDC;*&C10&*;SDCKDC)
Trong cng thc trn C10 l cha m s ca ch tiu u tin trong bng cn i k
ton. Copy cng thc [2] xung ht bng cn i k ton, ring ch tiu tng ti sn = m s 100
+ m s 200; ch tiu tng ngun vn = m s 300 + m s 400.
BO CO KT QU HOT NG KINH DOANH
SKTM
Mu s B 02 DN
(Ban hnh theo Q s 15/2006/Q-BTC
Ngy 20/03/2006 ca B trng BTC)
BO CO KT QU HOT NG KINH DOANH
Nm
n v tnh:............
CH TIU
M
s
Nm
nay
Nm
trc
01
02
[1]
[2]
10
[3]
11
[4]
20
[5]
21
22
23
24
25
[6]
[7]
30
[10]
31
32
40
[11]
[12]
[13]
57
[8]
[9]
50
[14]
51
52
[15]
[16]
60
[17]
K ton trng
(K, h tn)
Gim c
(K, h tn, ng du)
TKGHICO
511*
512*
[1]= DSUM(SKTM;11;DKDT)
[2] Cc khon gim tr doanh thu.
S liu ghi vo ch tiu ny cn c vo s pht sinh bn c cc ti khon 521,
531, 532, 3331, 3332, 3333 i ng vi n ti khon 511, 512. Ta lp vng iu kin v t
tn l DKGTDT.
TKGHINO
TKGHICO
511*
3332*
512*
3332*
511*
3333*
512*
3333*
511*
3331*
512*
3331*
511*
521*
58
512*
521*
511*
531*
512*
531*
511*
532*
512*
532*
[2]= DSUM(SKTM;11;DKGTDT)
[3] Doanh thu thun v bn hng v cung cp dch:
TKGHICO
911*
632*
[4]= DSUM(SKTM;11;DKGV)
[5] Li nhun gp v bn hng v cung cp dch v.
TKGHICO
515*
911*
[6]= DSUM(SKTM;11;DKDTTC)
[7] Chi ph ti chnh
S liu ghi vo ch tiu ny l ly t s pht sinh bn n ti khon 911 i ng
vi c ti khon 635 trong k. Ta lp vng iu kin v t tn l DKCPTC:
59
TKGHINO
TKGHICO
911*
635*
[7]= DSUM(SKTM;11;DKCPTC)
TKGHICO
911*
641*
911*
14221
[8]= DSUM(SKTM;11;DKCPBH)
[9] Chi ph qun l doanh nghip.
S liu ghi vo ch tiu ny ta ly t s pht sinh bn n ti khon 911 i
ng vi c ti khon 642 v c ti khon 14222 (chi tit chi ph qun l doanh nghip) i
ng vi c ti khon 911. Ta lp vng iu kin v t tn l DKCPQL:
TKGHINO
TKGHICO
911*
642*
911*
14222
[9]= DSUM(SKTM;11;DKCPQL)
[10] Li nhun thun t hot ng kinh doanh
[10]= [5]+[6]-[7]-[8]-[9]
[11] Thu nhp khc
S liu ghi vo ch tiu ny l ly t s pht sinh bn n ti khon 711 i ng
vi c ti khon 911. Ta lp vng iu kin v t tn l DKTNK:
TKGHINO
TKGHICO
711*
911*
60
[11]= DSUM(SKTM;11;DKTNTC)
[12] chi ph khc
S liu ghi vo ch tiu ny l ly t s pht sinh bn c ti khon 811 i ng
vi n ti khon 911. Ta lp vng iu kin v t tn l DKCPTC:
TKGHINO
TKGHICO
911*
811*
[12]= DSUM(SKTM;11;DKCPTC)
[13] Li nhun khc
TKGHICO
8211*
911*
911*
8211*
[15]= DSUM(SKTM;11;DKCPTNHH)
[16] Chi ph thu TNDN hon li.
S liu ghi vo ch tiu ny c cn c vo tng s pht sinh bn c ti
khon 8212 i ng vi bn n ti khon 911 trn s k ton chi tit ti khon 8212, hoc
61
TKGHICO
8212*
911*
911*
8212*
[16]= DSUM(SKTM;11;DKCPTNHL)
[17] Li nhun sau thu thu nhp doanh nghip.
62
BI TP THC HNH
Tnh hnh ti chnh Cng Ty ABC thng 03/2010 nh sau :
I- Tnh hnh sn xut v ngun vn ca doanh nghip vo u thng 03 nm 2010
c th hin qua s d ca cc ti khon tng hp v chi tit sau: (VT: VN)
1- Danh mc Ti Khon k ton:
MATK
D N U K
TN TI KHON
D C U K
1111
Tin Mt
1112
170.000.000
131
50.000.000
141
Tm ng
10.000.000
1521
1522
1523
Vt liu chnh M1
Vt liu ph N
Nhin liu D
48.000.000
5.000.000
7.000.000
153
Dng c C1
8.000.000
154
2.000.000
211
Ti sn c nh
2141
Hao mn ti sn c nh hu hnh
311
172.000.000
331
70.000.000
411
421
30.000.000
670.000.000
48.000.000
700.000.000
10.000.000
Tng Cng:
1.000.000.000
1.000.000.000
2- S cng n:
D N U K
MATK
MAKH
TN KHCH HNG
131
CTYH1
Cng ty H1
50.000.000
141
NV001
Nguyn Vn T
10.000.000
331
CTYS1
Cng ty S1
D C U K
70.000.000
3- Vt t hng ho :
MAVT
Tn vt t
VT
S lng
Gi tr (VN)
1521M1
1522N1
Vt liu chnh M1
Vt liu ph N1
Kg
Kg
2.000
5.000
48.000.000
5.000.000
1523D1
153C1
Nhin liu D
Dng c C1
Lt
Ci
1.400
100
7.000.000
8.000.000
3- Ngy 03/03/2010, phiu xut kho 102: Xut 100 lt nhin liu D1, gi tr: 500.000 ng s
dng ti phn xng sn xut.
4- Ngy 03/03/2010, phiu xut kho s 103: Xut kho dng c C1 dng cho phn xng
sn xut s lng l 60 ci, gi tr 4.800.000 ng v phn b dn trong 12 thng.
5- Ngy 15/03/2010, chng t ghi s 2KH: Trch khu hao ti sn c nh : 2.400.000 ng.
Trong :
- Khu hao my mc thit b, :
- Khu hao nh, phn xng :
200.000 ng.
200.000 ng.
64
13- Ngy 24/03/2010, phiu chi TM s 203: chi tin mt 1.000.000 ng ng h UBND
phng lm cng tc x hi, v sinh mi trng,...
14- Ngy 25/03/2010, phiu chi TM s 204: chi tin t chc cho cn b cng nhn vin i
tham quan di tch lch s ti Hu l: 1.800.000 ng.
15- Ngy 27/03/2010, k ton xc nh gi thnh sn phm A hon thnh v tin hnh nhp
kho phiu nhp kho s 200. Bit rng s lng sn phm hon thnh l 100 thnh
phm A.
16- Ngy 28/03/2010, phiu xut kho s 104: Xut bn cho Cng ty H1 50 thnh phm A,
Cng ty H1 chp nhn vi gi bn cha thu bng 2 ln gi vn, Thu sut thu GTGT
l 10% v thanh ton bng tin gi ngn hng (giy bo c s 200).
17- Cui thng, K ton xc nh kt qu kinh doanh, thu GTGT v thu TNDN phi np.
Bit thu sut thu TNDN l 25%.
YU CU: S dng phn mm EXCEL lp cc loi s sch, bo co k ton phn nh cc
nghip v trn.
Bit rng: Theo s liu kim k cui thng, xc nh c gi tr sn phm d dang sn phm A
gi tr l: 800.000 ng. Doanh nghip hch ton vt t tn kho theo phng php k khai
thng xuyn, hch ton thu GTGT theo phng php khu tr thu.
65
66