Ebook - Vcu Bo de Nguyen Ly Ke Toan

Ebook.VCU www.ebookvcu.
com Tuyn tp thi
thi nguyn l k ton ngy 4/6/2009, K43A y! I, L T U!"T. thi ## $,%h&i ni'm () k* to&n+c&c ph,-n. ph&p ch/0 () k* to&n+cho v1 23 minh h40+ 5) k* to&n 67 nh/n. t8 () ,9c thi*t k* m:t c&ch kho0 h4c v7 h9p 61, c; m 23n. .hi ch?p c&c n.hi'p v3 kinh t* t@0 ch1nh ph&t (inh theo An. c&c ph,-n. ph&p k* to&n, tBCn c- (D (< 6i'u tE c&c chFn. tE k* to&n $. GG .Hch I;0. J GG n7y c &p 23n. (>0 ch/0 (0i 6Km tBon. tB,8n. h9p (< (0i 6Km c ph&t hi'n (=m Lch,0 Mnh h,Dn. *n (< t)n. c:n.Nv7 chO (0i chP (0i v con (< cQn Ru0n h' 0 (0iU J VWn. th,=c v7 mXc Y kZ $ vHch th[n. 6Cn con (< (0i 6Km. J \hi 6Hi (< An. ] mXc th,8n. 6Cn khoMn. tB<n. tBCn chO vE0 .Hch I;0. J ^.,8i 1nh ch1nh .hi thCm ch/ _ch/0 6Hi_ v7 k1 tCn 6Cn bCn cHnh ch`u tB&ch nhi'm v tac ch1nh I&c cb0 (< 6i'u vE0 cMi ch1nh. #. GG .hi b) Iun.. T pp n7y c 2Wn. (>0 ch/0 (0i (;t tBon. tB,8n. h9p `nh khoMn k* to&n (;t $ (< tin n7o ; tBon. chFn. tE hocc tBon. con (< `nh khoMn d h-n con (< thXc t* phMi .hi,cQn Ru0n h' 0 ch/0 (0i 6Km k* to&n phMi .hi thCm b1t to&n b) Iun. L(< tin cQn thi*uN. e. GG .hi (< fm. T pp n7y &p 23n. tYn. c&c tB,8n. h9pU J g`nh khoMn An. nh,n. (< tin h .hi i (< An. tBCn chFn. tE v7 th8i .i0n ph&t hi'n (0i 6Km chm chj L0N. J g`nh khoMn An. nh,n. .hi tBWn. # 6Kn $ n.hi'p v3 kt L bN. J \hi (0i Ru0n h' 0 (0iU J g0 (0i 67 .hi bAt to&n .i<n. nh, bAt to&n h .hi v=i (< tin ] chCnh 6'ch .i/0 (< (0i v=i (< An. hocc ] (< tin .hi tBWn. ] c&ch .hi (< fm L(< YN. J g0 ch/0 (0i 6Km 67 .hi 6Hi bAt to&n .i<n. nh, bAt to&n h .hi tB,=c ky ] (< fm.
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Ebook.VCU www.ebookvcu.com Tuyn tp thi
C&ch (>0 n7y 67 hby bY bAt to&n h .hi (0i (0u ; 2Wn. mXc th,8n. .hi 6Hi bAt to&n An.. #, cc im v7 tB@nh tX chi0 () cb0 h@nh thFc k* to&n chFn. tE .hi ()+ ! t"#ng !$ %&n !'( h)nh th*! k ton +h*ng t, ghi -. gcc tB,n. c- bMn cb0 h@nh thFc k* to&n ChFn. tE .hi ()U Cln cF tBXc ti*p .hi () k* to&n t)n. h9p 67 mChFn. tE .hi ()n. Vi'c .hi () k* to&n t)n. h9p b0o .omU \hi theo tB@nh tX th8i .i0n tBCn 5) gln. kp ChFn. tE .hi (). \hi theo n:i 2un. kinh t* tBCn 5) C&i. ChFn. tE .hi () 2o k* to&n 6p tBCn c- (D tEn. chFn. tE k* to&n hocc qMn. T)n. h9p chFn. tE k* to&n cWn. 6oHi, c; cWn. n:i 2un. kinh t*.

ChFn. tE .hi () ,9c &nh (< hi'u 6iCn t3c tBon. tEn. th&n. hocc cM nlm Ltheo (< thF tX tBon. 5) gln. kp ChFn. tE .hi ()N v7 c; chFn. tE k* to&n 1nh krm, phMi ,9c k* to&n tB,Dn. 2uy't tB,=c khi .hi () k* to&n. @nh thFc k* to&n ChFn. tE .hi () .om c; c&c 6oHi () k* to&n (0uU ChFn. tE .hi ()s 5) gln. kp ChFn. tE .hi ()s 5) C&is C&c 5), ThZ k* to&n chi ti*t.
/")nh t0 ghi -. k ton th1o h)nh th*! k ton +h*ng t, ghi -. 23i4u -5 036
L$NJ 7n. n.7y, cln cF v7o c&c chFn. tE k* to&n hocc qMn. T)n. h9p chFn. tE k* to&n cWn. 6oHi h ,9c kim tB0, ,9c 2Wn. 67m cln cF .hi (), k* to&n 6p ChFn. tE .hi (). Cln cF v7o ChFn. tE .hi () .hi v7o () gln. kp ChFn. tE .hi (), (0u ; ,9c 2Wn. .hi v7o 5) C&i. C&c chFn. tE k* to&n (0u khi 67m cln cF 6p ChFn. tE .hi () ,9c 2Wn. .hi v7o 5), ThZ k* to&n chi ti*t c; 6iCn Ru0n. L#NJ Cu<i th&n., phMi kho& () t1nh B0 t)n. (< tin cb0 c&c n.hi'p v3 kinh t*, t7i ch1nh ph&t (inh tBon. th&n. tBCn () gln. kp ChFn. tE .hi (), t1nh B0 T)n. (< ph&t (inh ^9, T)n. (< ph&t (inh C; v7 5< 2, cb0 tEn. t7i khoMn tBCn 5) C&i. Cln cF v7o 5) C&i 6p qMn. Cfn <i (< phYt (inh. LeNJ 50u khi <i chi*u kh=p An., (< 6i'u .hi tBCn 5) C&i v7 qMn. t)n. h9p chi ti*t L,9c 6p tE c&c (), thZ k* to&n chi ti*tN ,9c 2Wn. 6p q&o c&o t7i ch1nh. tu0n h' <i chi*u, kim tB0 phMi Mm bMo T)n. (< ph&t (inh ^9 v7 T)n. (< ph&t (inh C; cb0 tkt cM c&c t7i khoMn tBCn qMn. Cfn <i (< phYt (inh phMi bun. nh0u v7 bun. T)n. (< tin ph&t (inh tBCn () gln. kp ChFn. tE .hi (). T)n. (< 2, ^9 v7 T)n. (< 2, C; cb0 c&c
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t7i khoMn tBCn qMn. Cfn <i (< phYt (inh phMi bun. nh0u, v7 (< 2, cb0 tEn. t7i khoMn tBCn qMn. Cfn <i (< phYt (inh phMi bun. (< 2, cb0 tEn. t7i khoMn t,-n. Fn. tBCn qMn. t)n. h9p chi ti*t. II, qvI TwG. q7i tp cQn 2j h-n cM tBon. (&ch b7i tp gx #Uyz 5{ #| $,bMn. cfn <i k* to&n 67 .@+nCu cc ijm cb0 bMn. cfn <i k* to&n+...Lh@nh nh, 67 th*N qMn. cfn <i k* to&n 67 m:t bMn. b&o c&o t7i ch1nh t)n. h9p 2Wn. kh&i Ru&t to7n b: t7i (Mn v7 n.uon h@nh th7nh t7i (Mn ; tHi m:t th8i im nhkt `nh. qMn. cfn <i k* to&n c; nh/n. cc im chb y*u (0u fy U J C&c chP tiCu ,9c biu hi'n 2,=i h@nh th&i .i& tB` LtinN nCn c; th t)n. h9p ,9c to7n b: t7i (Mn hi'n c; cb0 2o0nh n.hi'p 0n. ton tHi 2,=i c&c h@nh th&i LcM vt chkt v7 tin t', cM v} h@nh 6Sn h/u h@nhN . J qCg%T ,9c chi0 th7nh # phKn theo # c&ch phMn &nh t7i (Mn 67 cku th7nh t7i (Mn v7 n.uon h@nh th7nh nCn t7i (Mn. Vo vy, (< t)n. c:n. cb0 # phKn 6u}n bun. nh0u. J qCg%T phMn &nh v<n v7 n.uon v<n tHi m:t th8i im nhkt `nh. Th8i im ; th,8n. 67 n.7y cu<i cWn. cb0 k~ hHch to&n.
#,nCu m 6p v7 cun. ckp th}n. tin J h@nh thFc biu hi'n U u 67 h@nh thFc biu hi'n cb0 c&c ph,-n. ph&p k* to&n TNtkkt 67 h@nh thFc bi*u hi'n cb0 pp tkkt TNbMn. c2kt ..............pp t)n. h9p cfn <i k* to&n J n: 2un.U cWn. phMn &nh <i t,9n. k* to&n nh,n. D phHm vi v7 mFc : kh&c nh0u TN tkkt phMn &nh tEn. <i t,9n. k* to&n L tEn. 6oHi v<n , tFn. 6oHi n.uon v<n , khoMn chi ph1 , thu nhp ,kRk2N D cM # tBHn. th&i tnhL(< hi'n c;N :n.L (< ph&t (inhN TN bMn. c2kt phMn &nh t)n. Ru&t to7n b: v<n v7 n.uon v<n cb0 -n v` tHi th8i im tBHn. th&i tnh V@ th* bMn. c2kt v7 tkkt c; (X hO tB9 cho nh0u , b) Iun. cho nh0u kt .i&m (&t c&c <i t,9n. k* to&n v7 cun. ckp th}n. tin &p Fn. nhu cKu RuMn 6p II,qvI TwG thi nguyn l7 k ton ngy 8/9/09
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I J Lp thuy*t $. Gh,-n. ph&p .hi ch?p tBCn T%%T+ Cho v1 23 minh h40. #. y<i Ru0n h' .i/0 T%%T v7 bMn. cfn <i k* to&n+ II J q7i tp . 5< 2, c&c t7i khoMnU T% $$#U |.||| s T% e$$U |.||| s T% $$$U .||| s T% $$U .#.||| s T% $e$L2, n9NU |.||| T% $U e|.||| s T% $$U $$|.||| s T% $U #|.||| s T% #$$U e.|.||| s T% $U $.$|.||| T% $U $.|.||| s T% e$U .||| s T% $$U $e|.||| s T% $eeU |.|||s T% ee$L2, c;NU |.||| T% #$U .||| q. C&c n.hi'p kinh t* ph&t (inh tBon. k~ $. %h&ch h7n. tBM n9 k~ tBc bun. tin mct nhp Ru $#|.||| #. yu0 $ 6} h7n. .i& ch,0 thu* e||.|||, thu* \T\T $|, h7. nhp b kho, tin h7n. th0nh to&n #ae bun. tin .>i ^.fn h7n. h b&o ^9, cQn 6Hi n9 ch,0 th0nh to&n. e. ukt kho $ 6} h7n. tB` .i& |.|||, .i& ch,0 thu* |.|||, thu* \T\T $|. qCn mu0 th0nh to&n bun. tin .>i ^.fn h7n. h b&o c; $.|||, (< cQn 6Hi nhn n9. . yu0 $ 6} h7n. .i& ch,0 thu* $|.|||, thu* \T\T $|, h7n. h nhp kho $a# (< cQn 6Hi cu<i k~ ch,0 v nhp kho, tin h7n. ch,0 th0nh to&n. . TBon. k~ ph&t (inh c&c khoMn chi ph1U J TBM 6,-n. cho bp b&n h7. #.|||, bp R6y ##.||| J TB1ch q ......cho bp b&n h7. .|, bp R6y .$| J Chi ph1 kh&c bu. tin tHm Fn.Lch,0 thu* \T\T $|N cho bp b&n h7. .|||, bp R6y .||| . ^hp kho h7. mu0 . i ,8n. k~ tBc $||.||| . %hku tBE thu* \T\T Ku v7o, I (< thu* 0i n:p hocc c khku tBE. . %*t chuyn VT, \V, CG I&c `nh k*t RuM %V tBc thu*, thu* T^V^ 0i n:p, 69i nhun (0u thu* T^V^ v7 k*t chuyn v T% 6iCn Ru0n. qi*t Bun. thu* (ukt thu* T^V^ hi'n h7nh 67 # !U CUU T Lp `nh khoMn %T c&c n.hi'p v3 kinh t* ph&t (inh T yD T7i khoMn ch/ T .hi 5< 2, Ku k~, 5< ph&t (inh, 5< 2, cu 6p, kim tB0, phfn t1ch v7 cun. ckp th}n. tin kinh t*, t7i ch1nh 2,=i h@nh thFc .i& tB`, hi'n vt v7 th8i .i0n 60o :n.. phfn t1ch chFc nln., nhi'm v3 v7 yCu cKu cb0 k* to&n
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-Quan st, thu nhn v ghi chp m:t cch c h' th <ng hoHt :ng kinh doanh hng ngy cc nghi'p v3 kinh t* pht sinh v cc sX ki'n kinh t* khc nh,: gim st, th Xc hi 'n cc kho Mn thu chi, tin g>i ngn hng, tnh ton gi thnh sMn xukt, kim tra v l p nh p kho hng mua, xukt kho bn hng, tnh l,-ng nhn vin Phn loi cc nghip v v s kin kinh t thnh cc nhm v cc lo i khc nhau, ghi vo s k ton theo di mt cch c h thng s bin ng ca ti s n v ngu n vn kinh doanh trong doanh nghip Tng hp cc thng tin phn loi thnh cc bo co k ton (Bo co ti chnh v cc bo co qun tr), phn tch ti chnh t cc s li u k ton t v n cho ngi ra cc quyt nh (Gim c, kinh doanh, nh u t) Thc hin cc cng vic lin quan n quyn v ngha v n p thu ca doanh nghip: k khai thu GTGT, thu TNDN, thu TNCN v cc loi thu khc hng thng, hng qu, hng nm. Kim tra, gim st cc khon thu, chi, ngh v thu np, thanh ton cng n , ki m tra, qun l vic s dng ti sn v ngun hnh thnh nn ti sn . Phn tch s liu k ton tham mu xut cc gii php nhm phc v cho yu cu qun tr v quy nh kinh doanh ca doanh nghip Cung cp thng tin, s liu k ton theo ng quy nh ca php lut #a h' th<n. ph,-n. ph&p k* to&n, phfn t1ch m 6p v7 cun. ckp c&c th}n. tin tBCn b&o c&o k* to&n v7 .i/0 chAn. c; Ru0n h' chcc ch v=i nh0u th hi'n D tB@nh tX vn 23n. c&c ph,-n. ph&p k* to&n. Gh,-n. ph&p k* to&n n7y 67m tin cho ph,-n. ph&p k* to&n ki0 v7 n.,9c 6Hi tHo th7nh m:t ph,-n. ph&p k* to&n ho7n chPnh. C3 th khi c; n.hi'p v3 kinh t* ph&t (inh k* to&n phMi 6p chFn. tE minh chFn. cho n.hi'p v3 kinh t* h IMy B0 v7 ho7n th7nh. C&c n.hi'p v3 kinh t* ph&t (inh tBCn chFn. tE ,9c phMn &nh v7o c&c () k* to&n c; 6iCn Ru0n bun. c&ch vn 23n. m<i Ru0n h' <i Fn. t7i khoMn v7 .hi k?p. yct kh&c, vi'c .hi ch?p k* to&n v7o c&c t7i khoMn v7 () (&ch 6iCn Ru0n phMi ,9c .hi ch?p bun. th,=c o .i& tB`, 2o ; cKn ti*n h7nh t1nh .i& c&c <i t,9n. k* to&n nhum I&c `nh An. .i& tB` t7i (Mn m7 kh}n. c; m:t (0i I;t tB4n. y*u n7o. Cu 23n. ph,-n. ph&p t)n. h9p cfn 23n. ph,-n. ph&p kim kC t7i (Mn I&c `nh ,9c .i& tB` h9p 6p cb0 t7i (Mn khi tB@nh b7y tBCn b&o c&o t7i ch1nh. b7i tp cn. kh}n. nh=, nh,n. chb y*u 67 tk Ku Kho( ;
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. Lp thuy*t Cfu $U @nh thFc k* to&n + gcc im v7 Ruy tB@nh .hi () theo h@nh thFc k* to&n nht kp () c&i + Cfu #U %* to&n t)n. h9p + %* to&n chi ti*t + y<i Ru0n h' .i/0 # h@nh thFc n7y + q. q7i tp.
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Ebook.VCU www.ebookvcu.

com Tuyn tp thi

Ebook.VCU www.ebookvcu.com Tuyn tp thi

Ebook.VCU www.ebookvcu.com Tuyn tp thi

Ebook.VCU www.ebookvcu.com Tuyn tp thi

Ebook.VCU www.ebookvcu.com Tuyn tp thi

Ebook.VCU www.ebookvcu.com Tuyn tp thi

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