Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Look up keyword
Like this
26Activity
0 of .
Results for:
No results containing your search query
P. 1
Bai Giang Ke Toan Tai Chinh 2 (31!08!07)

Bai Giang Ke Toan Tai Chinh 2 (31!08!07)

Ratings:

4.0

(1)
|Views: 2,471|Likes:
Published by api-3849435

More info:

Published by: api-3849435 on Oct 19, 2008
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

05/09/2014

pdf

text

original

PHA\u00c0N LY\u00d9 THUYE\u00c1T
Ke\u00e1 toa\u00f9n ta\u00f8i ch\u00ednh 2
Trang 1
Ke\u00e1 toa\u00f9n ta\u00f8i ch\u00ednh 2
Trang 2
CH\u00d6\u00d4NG 1:
KE\u00c1 TOA\u00d9N MUA BA\u00d9N HA\u00d8NG HOA\u00d9, TIE\u00c2U THU\u00cf
THA\u00d8NH PHA\u00c5M TRONG N\u00d6\u00d4\u00d9C
1.1. KE\u00c1 TOA\u00d9N MUA HA\u00d8NG HOA\u00d9
1.1.1. Kha\u00f9i nie\u00e4m

Trong kinh doanh th\u00f6\u00f4ng ma\u00efi, kho\u00e1i l\u00f6\u00f4\u00efng ha\u00f8ng hoa\u00f9 l\u00f6u chuye\u00e5n chu\u00fb ye\u00e1u la\u00f8 mua ngoa\u00f8i, ca\u00f9c tr\u00f6\u00f4\u00f8ng h\u00f4\u00efp nha\u00e4p kha\u00f9c la\u00f8 kho\u00e2ng \u00f1a\u00ebc tr\u00f6ng va\u00f8 ra\u00e1t th\u00f6a th\u00f4\u00f9t. Ha\u00f8ng hoa\u00f9 mua va\u00f8o \u00f1e\u00e5 kinh doanh ba\u00f9n ra chu\u00fb ye\u00e1u la\u00f8 t\u00f6\u00f8 n\u00f4i sa\u00fbn xua\u00e1t, \u00f1\u00f4n v\u00f2 nha\u00e4p kha\u00e5u (\u00f1o\u00e1i v\u00f4\u00f9i ba\u00f9n buo\u00e2n), t\u00f6\u00f8 ca\u00f9c \u00f1\u00f4n v\u00f2 ba\u00f9n buo\u00e2n (\u00f1o\u00e1i v\u00f4\u00f9i \u00f1\u00f4n v\u00f2 ba\u00f9n le\u00fb ha\u00f8ng hoa\u00f9).

Ha\u00f8ng hoa\u00f9 mua \u00f1\u00f6\u00f4\u00efc th\u00f6\u00efc hie\u00e4n theo nhie\u00e0u ph\u00f6\u00f4ng th\u00f6\u00f9c giao nha\u00e4n va\u00f8 thanh toa\u00f9n: mua tr\u00f6\u00efc tie\u00e1p, mua theo ph\u00f6\u00f4ng th\u00f6\u00f9c g\u00f6\u00fbi ha\u00f8ng, theo h\u00f4\u00efp \u00f1o\u00e0ng cung ca\u00e1p, mua theo ph\u00f6\u00f4ng th\u00f6\u00f9c \u00f1a\u00ebt ha\u00f8ng\u2026 so\u00e1 tie\u00e0n ha\u00f8ng mua \u00f1\u00f6\u00f4\u00efc thanh toa\u00f9n tre\u00e2n c\u00f4 s\u00f4\u00fb hoa\u00f9 \u00f1\u00f4n va\u00f8 h\u00f4\u00efp \u00f1o\u00e0ng ky\u00f9 ke\u00e1t ba\u00e8ng ca\u00f9ch: tra\u00fb tr\u00f6\u00f4\u00f9c (ta\u00efm \u00f6\u00f9ng, \u00f1a\u00ebt co\u00efc\u2026) tra\u00fb ngay, tra\u00fb cha\u00e4m hoa\u00ebc bu\u00f8 tr\u00f6\u00f8. Mo\u00e3i ph\u00f6\u00f4ng th\u00f6\u00f9c mua ha\u00f8ng \u00f1e\u00e0u lie\u00e2n quan \u00f1e\u00e1n nh\u00f6\u00f5ng thoa\u00fb thua\u00e4n ve\u00e0 \u00f1\u00f2a \u00f1ie\u00e5m, ca\u00f9ch th\u00f6\u00f9c, tra\u00f9ch nhie\u00e4m giao nha\u00e4n ha\u00f8ng va\u00f8 thanh toa\u00f9n chi tra\u00fb tie\u00e0n ha\u00f8ng, cu\u00f5ng nh\u00f6 ca\u00f9c ph\u00ed to\u00e5n kha\u00f9c lie\u00e2n quan cu\u00fba mo\u00e4t th\u00f6\u00f4ng vu\u00ef.

1.1.2. Nguye\u00e2n ta\u00e9c \u00f1a\u00f9nh gia\u00f9
Gia\u00f9 nha\u00e4p kho th\u00f6\u00efc te\u00e1 hoa\u00ebc gia\u00f9 nha\u00e4p ba\u00f9n th\u00f6\u00efc te\u00e1 cu\u00fba ha\u00f8ng hoa\u00f9 mua go\u00e0m:
oGia\u00f9 mua ghi tre\u00e2n hoa\u00f9 \u00f1\u00f4n \u2013 ne\u00e1u co\u00f9 gia\u00fbm gia\u00f9 sau khi mua \u00f1\u00f6\u00f4\u00efc h\u00f6\u00f4\u00fbng

se\u00f5 gia\u00fbm gia\u00f9 mua va\u00f8 n\u00f4\u00ef pha\u00fbi tra\u00fb cho nha\u00f8 cung ca\u00e1p. Gia\u00f9 hoa\u00f9 \u00f1\u00f4n ghi va\u00f8o gia\u00f9 nha\u00e4p ha\u00f8ng hoa\u00f9 mua, co\u00f9 the\u00e5 la\u00f8 gia\u00f9 thanh toa\u00f9n co\u00f9 thue\u00e1 tie\u00e2u thu\u00ef \u00f1a\u00ebc bie\u00e4t, thue\u00e1 GTGT t\u00ednh theo ph\u00f6\u00f4ng pha\u00f9p t\u00ednh thue\u00e1 tr\u00f6\u00efc tie\u00e1p, hoa\u00ebc co\u00f9 the\u00e5 la\u00f8 gia\u00f9 kho\u00e2ng co\u00f9 thue\u00e1 GTGT \u00f1a\u00e0u va\u00f8o trong tr\u00f6\u00f4\u00f8ng h\u00f4\u00efp doanh nghie\u00e4p a\u00f9p du\u00efng ph\u00f6\u00f4ng pha\u00f9p kha\u00e1u tr\u00f6\u00f8 thue\u00e1 GTGT.

Ke\u00e1 toa\u00f9n ta\u00f8i ch\u00ednh 2
Trang 3
oCa\u00f9c ph\u00ed to\u00e5n mua ha\u00f8ng hoa\u00f9 kha\u00f9c (va\u00e4n chuye\u00e5n, bo\u00e1c va\u00f9c, d\u00f2ch vu\u00ef ph\u00ed, le\u00e4
ph\u00ed kho ba\u00f5i\u2026) do \u00f1\u00f4n v\u00f2 mua ch\u00f2u tra\u00f9ch nhie\u00e4m chi.
1.1.3. Ta\u00f8i khoa\u00fbn s\u00f6\u00fb du\u00efng
N\u00f4\u00ef
TK 156 \u201cHa\u00f8ng hoa\u00f9\u201d
Co\u00f9
SD: xxx
\u2212Tr\u00f2 gia\u00f9 mua, nha\u00e4p kho cu\u00fba ha\u00f8ng
hoa\u00f9 nha\u00e4p kho trong ky\u00f8.
\u2212Tr\u00f2 gia\u00f9 ha\u00f8ng thue\u00e2 gia co\u00e2ng, che\u00e1
bie\u00e1n nha\u00e4p kho.
\u2212Chi ph\u00ed mua ha\u00f8ng hoa\u00f9.
SD: Tr\u00f2 gia\u00f9 th\u00f6\u00efc te\u00e1 ha\u00f8ng hoa\u00f9 to\u00e0n kho
\u2212Tr\u00f2 gia\u00f9 vo\u00e1n xua\u00e1t kho cu\u00fba ha\u00f8ng

hoa\u00f9 go\u00e0m: xua\u00e1t ba\u00f9n, xua\u00e1t giao \u00f1a\u00efi ly\u00f9, xua\u00e1t thue\u00e2 che\u00e1 bie\u00e1n, xua\u00e1t go\u00f9p vo\u00e1n lie\u00e2n doanh, xua\u00e1t s\u00f6\u00fb du\u00efng

\u2212Tr\u00f2 gia\u00f9 vo\u00e1n ha\u00f8ng xua\u00e1t tra\u00fb la\u00efi
ng\u00f6\u00f4\u00f8i ba\u00f9n.
\u2212Tr\u00f2 gia\u00f9 vo\u00e1n ha\u00f8ng hoa\u00f9 thie\u00e1u hu\u00eft
coi nh\u00f6 xua\u00e1t.
Ta\u00f8i khoa\u00fbn 156 \u00f1\u00f6\u00f4\u00efc ha\u00efch toa\u00f9n chi tie\u00e1t theo kho, theo loa\u00efi ha\u00f8ng, nho\u00f9m ha\u00f8ng
va\u00f8 t\u00f6\u00f8ng th\u00f6\u00f9 ha\u00f8ng hoa\u00f9, kho qua\u00fbn ly\u00f9\u2026 Ta\u00f8i khoa\u00fbn 156 \u2013 ha\u00f8ng hoa\u00f9 \u00f1\u00f6\u00f4\u00efc chi tie\u00e1t

tha\u00f8nh 3 ta\u00f8i khoa\u00fbn:
- TK 1561 \u201cGia\u00f9 mua cu\u00fba ha\u00f8ng hoa\u00f9\u201d
- TK 1562 \u201cChi ph\u00ed mua ha\u00f8ng hoa\u00f9\u201d
- TK 1567 \u201cHoa\u00f9 hoa\u00f9 ba\u00e1t \u00f1o\u00e4ng sa\u00fbn\u201d

Activity (26)

You've already reviewed this. Edit your review.
1 hundred reads
1 thousand reads
khongNO liked this
banquantri01 liked this
hongthanh832002 liked this
Hòa Thái liked this
Hòa Thái liked this
Cao Cuong Nuyen liked this
vuphien liked this
baongoctst liked this

You're Reading a Free Preview

Download
scribd
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->