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B GIO DC V O TO
TRNG
Lun vn
Hon thin cng tc k ton doanh thu, chi ph v
xc nh kt qu kinh doanh ti cng ty TNHH c
kh, xy lp v thng mi Hng Sn
MC LC
LI NI U ............................................................................................................ 01
CHNG 1: L LUN CHUNG V T CHC K TON DOANH THU,
CHI PH V XC NH KT QU KINH DOANH ........................................... 02
1.1. S cn thit phi t chc k ton doanh thu, chi ph v xc nh kt qu kinh
doanh trong doanh nghip ............................................................................................ 02
1.2. Nhim v ca k ton doanh thu, chi ph v xc nh kt qu kinh doanh trong
doanh nghip ............................................................................................................... 03
1.3. Ni dung ca cng tc k ton doanh thu, chi ph v xc nh kt qu kinh
doanh trong doanh nghip ............................................................................................ 04
1.3.1. K ton doanh thu, chi ph hot ng sn xut kinh doanh ............................... 04
1.3.1.1 K ton doanh thu bn hng v cung cp dch v............................................ 04
1.3.1.2. K ton gi vn hng bn ................................................................................ 07
1.3.1.3. K ton doanh thu bn hng v cung cp dch v; Gi vn hng bn trong
doanh nghip k ton hng tn kho theo phng php k khai thng xuyn ........... 09
1.3.1.4. K ton doanh thu bn hng v cung cp dch v; Gi vn hng bn trong
doanh nghip k ton hng tn kho theo phng php kim k nh
k.............................................................................................................................16
1.3.1.5. K ton chi ph bn hng ................................................................................. 19
1.3.1.6. K ton chi ph qun l doanh nghip............................................................. 21
1.3.2. K ton doanh thu, chi ph hot ng ti chnh ................................................. 23
1.3.2.1. K ton doanh thu ti chnh ............................................................................ 23
1.3.2.2. K ton chi ph ti chnh ................................................................................. 24
1.3.3. K ton thu nhp, chi ph hot ng khc .......................................................... 26
1.3.3.1. K ton thu nhp khc ..................................................................................... 26
1.3.3.2. K ton chi ph khc ........................................................................................ 28
1.3.4. K ton chi ph thu thu nhp doanh nghip...................................................... 30
1.3.5. K ton xc nh kt qu kinh doanh ................................................................. 31
1.4. T chc s sch k ton doanh thu, chi ph v xc nh kt qu kinh doanh
trong doanh nghip ....................................................................................................... 33
Sinh vin: Nguyn Th Hin - Lp QT1104K
CHNG 1
L LUN CHUNG V T CHC K TON DOANH THU, CHI PH
V XC NH KT QU KINH DOANH TRONG DOANH NGHIP
1.1.
Kt hp vi nhng thng tin khc ra chin lc, gii php kinh doanh
T chc ghi chp, theo di, phn nh chnh xc, y , kp thi v gim st
K ton phi m s chi tit theo di tng khon doanh thu theo yu cu
ca n v.
-
Phn nh, ghi chp y tnh hnh hin c v bin ng tng gim v mt s
lng v mt gi tr cc loi sn phm, hng ho. Theo di chi tit thanh ton vi
ngi mua, ngn sch Nh Nc v cc khon thu, ph, l ph cc sn phm hng
ho bn ra.
Nhim v ca k ton chi ph:
- Cn c vo thc t quy trnh sn xut kinh doanh ca doanh nghip, k ton
chi ph phi vn dng cc phng php k ton (phng php tnh gi vn hng
xut kho, phng php tnh gi thnh, phng php khu hao) cho ph hp.
- Ghi chp, phn nh y cc khon chi ph pht sinh trong qu trnh sn
xut kinh doanh.
- Tin hnh tp hp v phn b cc khon chi ph hp l.
Nhim v ca k ton xc nh kt qu kinh doanh:
- Cui k xc nh kt qu kinh doanh ca doanh nghip trong tng lnh vc
hot ng, tng thi k.
Sinh vin: Nguyn Th Hin - Lp QT1104K
10
S lng hng
xut kho
Gi n v bnh
qun
11
khu tr), ho n thng thng (i vi doanh nghip tnh thu GTGT theo
phng php trc tip).
- Phiu xut kho
- Phiu thu
- Giy bo C
- Bng thanh ton hng gi i l.
- Cc chng t khc c lin quan.
Ti khon s dng:
Ti khon s dng hch ton doanh thu:
TK 511: Doanh thu bn hng v cung cp dch v
TK 511 c cc ti khon cp 2:
- TK 5111: Doanh thu bn hng ho
- TK 5112: Doanh thu bn cc thnh phm
- TK 5113: Doanh thu cung cp dch v
- TK 5114: Doanh thu tr cp, tr gi
- TK 5117: Doanh thu kinh doanh bt ng sn u t
TK 512: Doanh thu bn hng ni b
TK 512 c cc ti khon cp 2:
- TK 5121: Doanh thu bn hng ho
- TK 5122: Doanh thu bn cc thnh phm
- TK 5123: Doanh thu cung cp dch v
Ti khon dng hch ton cc khon gim tr doanh thu:
Sinh vin: Nguyn Th Hin - Lp QT1104K
12
13
TK 632
Gi vn hng bn
14
TK 511, TK 512
Doanh
thu bn
hng v
cung cp
dch v
pht sinh
n v p dng tnh
VAT theo PP trc tip
( tng gi thanh ton)
n v p dng tnh VAT
theo PP khu tr
(Gi cha c thu GTGT)
TK 157
TK 511
TK 632
Khi thnh phm hng ho
giao cho i l bn c
TK 641
TK 133
TK 333 ( 3331)
Thu GTGT
Thu GTGT
15
TK 632
Gi vn hng bn
TK 131
TK 511
Tng s tin cn
phi thu khch hng
TK 333 ( 3331)
Thu GTGT
u ra
TK 515
TK 111, 112
TK 338 ( 33387)
nh k, k/c doanh
thu l tin li phi
thu tng k
Li tr gp hoc li tr
chm phi thu ca
khch hng
S tin thu ca
khch hng
TK 632
Gi vn hng mang i i
TK 131
TK 511
Doanh thu bn hng i ly
vt t hng ho
TK 3331
Thu GTGT u ra
TK 111, 112
S tin chi thm nu c
nhn hng
Thu GTGT u vo
TK 111, 112
S tin thu v (hng nhn v
t hn hng em i i)
16
TK 632
Gi vn hng bn
TK 512
TK 333 (3331)
Thu GTGT u ra
TK 333 (3331)
Thu GTGT u ra (nu c)
TK 521
Doanh thu khng
c thu GTGT
TK 511
Cui k kt
chuyn CKTM
17
TK 511, 512
TK 155, 156
Gi vn hng bn b tr li
TK 531
Hng bn b
tr li (n v
p dng pp
khu tr)
TK 511, 512
TK 111, 112
Chi ph lin quan n hng bn b tr li
18
- Kt chuyn gi vn ca hng ho
gi bn nhng cha c xc nh l
tiu th.
19
- Kt chuyn gi vn ca thnh
phm tn kho cui k vo bn N TK
155 thnh phm.
- Tr gi vn cu thnh phm sn
nh hn s lp nm trc).
20
TK 632
TK 911
K/c tr gi vn t.phm tn
kho u k v hng gi
bn cha c chp nhn
TK 511
Kt chuyn gi vn
hng bn trong k
TK 611
K/c tr gi vn ca hng ho
xut bn c x l tiu thu
(Doanh nghip TM)
Doanh thu bn
hng
TK 3331
K/c doanh thu thun
xc nh KQKD
TK 631
21
Thu
GTGT
u ra
22
TK 111, 112
TK 133
TK 111, 112, 152
TK 334, 338
Chi ph tin lng, cc khon trch
theo lng
TK 214
TK 352
TK 111,112,141,331
Chi ph dch v mua ngoi, chi ph bng tin khc
TK 133
Thu GTGT u vo khng c
khu tr nu c tnh vo CPBH
23
24
TK 111, 112
Chi ph vt liu,
cng c
TK 334, 338
Chi ph tin lng, tin cng, ph cp v
cc khon trch theo lng
TK 214
TK 911
Chi ph khu hao TSC
K/c chi ph QLDN
TK 139
Hon nhp s chnh lch
gia s d phng phi thu
kh i trch lp nm
trc cha s dng ht ln
hn s trch lp nm nay
TK 352
TK 333
Thu mn bi, tin thu t phi np
ngn sch Nh nc
25
26
TK 3331
TK 515
TK 111,112,138,121,222
Tin li, c tc, li nhun c
chia t hot ng u t
TK 111, 112...
Lic bn CK, u t
ngn, di hn
TK 911
K/c doanh thu hot ng
ti chnh thun
TK 121, 221
Gi vn
TK 111, 112
Li do bn cc khon u
t vo c.ty con, c.ty lin kt
TK 221, 222, 223
Gi vn
TK 338 (3387)
nh k k/c li bn hng
tr chm tr gp
27
TK 635
TK 129, 229
TK 129, 229
Trch lp d phng gim gi u t
TK 911
TK 121, 221, 222,
223, 228
L do bn cc khon u t
TK 111, 112
Tin thu v
bn cc khon
u t
Chi ph hot ng
lin doanh, lin kt
TK 413
K/c l chnh lch t do nh gi li cc
khon mc c gc ngoi t cui k
28
29
TK 711
TK 911
Cui k, k/c cc khon thu
nhp khc pht sinh trong k
30
31
TK 811
TK 911
GTHM
Nguyn
gi
Gi tr cn li
Ghi gim TSC dng cho h
SXKD khi thanh l, nhng bn
TK 333
Cc khon tin b pht thu,
truy np thu
TK 111, 112
Cc khon tin pht do vi phm hp
ng kinh t,hoc vi phm php lut
32
TK 821 (8211)
TK 911
33
TK 347
TK 347
TK 821 (8212)
Chnh lch gia s thu TNDN hon Chnh lch gi s thu TNDN hon
li phi tr pht sinh trong nm > s li phi tr pht sinh trong nm < s
thu TNDN hon li phi tr c
thu TNDN hon li phi tr c
hon nhp trong nm
hon nhp trong nm
TK 243
TK 243
TK 911
K/c chnh lch s pht sinh
C > s pht sinh N TK 8212
TK 911
K/c chnh lch s pht sinh
C < s pht sinh N TK 8212
34
TK 632
TK 911
K/c gi vn hng bn
TK 511
K/c doanh thu thun v bn
hng v cung cp dch v
TK 512
TK 641, 642
K/c CPBH, CPQLDN
TK 635
TK 515
TK 8212
TK 8212
K/c chi ph thu TNDN hon li
( nu SPS C TK 8212 > SPS
N TK 8212)
TK 421
TK 421
K/c li
K/c l
35
S nht k c
bit
S NHT K CHUNG
S CI TK 511, TK 515,
TK 632, TK 642,...
Bng cn i SPS
Ghi ch:
Ghi hng ngy:
Ghi nh k:
Quan h i chiu:
BO CO TI CHNH
36
S qu
Bng tng hp
k ton chng
t cng loi
NHT K S CI
Phn ghi cho TK 511. 632,
911, 642
S, th k
ton chi tit
TK 511, TK
632
Bng tng
hp chi tit
BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi nh k:
i chiu, kim tra:
37
Chng t k ton
S qu
Bng tng hp chng
t k ton cng loi
S ng k
chng t ghi s
CHNG T GHI S
S, th k
ton chi tit
TK 511,
632...
Bng tng
hp chi tit
Bng cn i
SPS
BO CO TI CHNH
38
39
Chng t k ton v
cc bng phn b
Bng k
Nht k chng t s 8
S Ci TK 511,
632
S, th k ton chi
tit
BO CO TI CHNH
Ghi ch:
Ghi hng ngy:
Ghi nh k:
Kim tra, i chiu:
1.4.5. Hnh thc k ton trn my vi tnh
c trng c bn:
Cng vic k ton c thc hin theo mt chng trnh phn mm k ton
trn my vi tnh. Phn mm k ton c thit k theo nguyn tc ca mt trong
bn hnh thc k ton hoc kt hp cc hnh thc k ton quy nh trn y. Phn
mm k ton khng hin th y quy trnh ghi s k ton, nhng phi in c
y s k ton v bo co ti chnh theo quy nh.
Cc loi s:
Phn mm k ton c thit k theo hnh thc no s c cc loi s ca
hnh thc k ton nhng khng hon ton ging mu s k ton ghi bng tay.
Trnh t ghi s k ton:
Sinh vin: Nguyn Th Hin - Lp QT1104K
40
PHN MM
S K TON:
- S tng hp TK
- S chi tit TK
K TON
BNG TNG HP
CHNG T K
TON CNG LOI
Bo co ti chnh
Bo co k ton qun tr
Ghi ch:
Nhp s liu hng ngy:
In s, bo co cui thng, cui nm:
i chiu, kim tra:
41
42
43
Gim c
Phng k ton
Phn xng
sn xut
Phng KH-KT
Phng HC-NS
Gin cu
KHKD
Bo v
Cn
K thut
Th kho
44
45
K ton thnh
phm
K ton vt t,
tnh gi thnh
sn phm
Th qu
K ton lng,
cc khon trch
theo lng
46
47
48
S Nht k chung
S Ci cc TK
Bng cn i s pht
sinh
Bo co ti chnh
49
50
S Nht k chung
S Ci TK 511, 632
BO CO TI CHNH
S 2.4: Quy trnh hch ton doanh thu bn hng v cung cp dch v; Gi
vn hng bn
Ghi ch:
Ghi hng ngy:
Ghi nh k:
V d 2.1: Ngy 05/12, xut bn tn Naki 0.35mm cho cng ty CPXD & PT
u t Hi Phng. Tng gi thanh ton 8.998.825 ng, thu VAT 10%, thu
bng tin mt.
K ton vit ho n GTGT(biu 2.1), lp phiu xut kho (biu 2.2), phiu
thu (biu 2.3).
Cn c vo Ho n GTGT, phiu xut kho k ton phn nh doanh thu v
gi vn tn Naki 0.35mm bn vo s Nht k chung (biu 2.4), t s liu
trn s Nht k chung k ton vo s Ci TK 511 (biu 2.5), s Ci TK 632 (biu
2.6).
Sinh vin: Nguyn Th Hin - Lp QT1104K
51
Mu s: 01 GTKT- 3LL
K hiu: CE/2010B
Lin 3: Ni b
S: 0022672
a ch: . .
Khu 6, Th trn Tin Lng H. Tin Lng HP
S ti khon:...
MST: 0200927627
in thoi .................................................. MS:
H tn ngi mua hng: Nguyn Vn Nam...
Tn n v: cng ty CP TM & XD Hi Phng...
a ch: S 5, Lch Tray, Ng Quyn, HP.
S ti khon: ..
Hnh thc thanh ton: Tin mt..MS: 0200155339
STT
Tn Naki 0.35mm
n v
tnh
C
S lng
n gi
Thnh tin
3 = 1x2
Kg
380.5
21.500
8.180.750
10%
8.180.750
818.075
8.998.825
S tin vit bng ch: Tm triu chn trm chn mi tm ngn tm trm hai mi lm ng
chn./.
Ngi bn hng
(K, ghi r h tn)
Th trng n v
(K, ng du, ghi r h tn)
52
Mu s: 02 VT
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S: 236
TK ghi n: 632
TK ghi c: 155
Tn hng
M
s
Tn Naki
0.35mm
VT
Kg
S lng
Yu cu
Thc
xut
380.5
Tng cng
380.5
380.5
n gi Thnh tin
20.818
7.921.249
380.5
7.921.249
Tng s tin bng ch: By triu chn trm hai mi mt ngn hai trm bn mi
chn ng./.
S chng t gc km theo: 1H GTGT s 0022672
Ngy 05 thng 12 nm 2010
Ngi lp phiu
(k, h tn)
Th kho
KT trng
Gim c
(k, h tn)
(k, h tn)
(k, h tn)
53
Mu s: 01 TT
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
PHIU THU
Ngy 05/ 12 /2010
S: 291
TK ghi n 111: 8.998.825
TK ghi c 511: 8.180.750
TK ghi c 3331: 818.075
KTtrng
Ngi lp phiu
(k, h tn)
(k, h tn)
(k, h tn)
Th qu
(k, h tn)
54
Mu s: S03a DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S NHT K CHUNG
Nm 2010
n v tnh: ng
Chng t
SH
NT
SPS
SH
TK
Din gii
H
22672
111
511
3331
632
155
8.998.825
642
133
111
779.545
77.955
111
511
3331
632
155
111
511
3331
632
155
19.852.800
8.180.750
818.075
7.921.249
7.921.249
857.500
18.048.000
1.804.800
17.637.408
17.637.408
19.982.160
18.165.600
1.816.560
17.507.938
17.507.938
..
70.593.925.270 70.593.925.270
Ngy 31 thng 12 nm 2010
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
55
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon: Doanh thu bn hng v cung cp dch v
S hiu: 511
Nm 2010
n v tnh: ng
Chng t
S
NT
hiu
H
22672
Din gii
S d u k
.
05/12 Bn tn Naki
0.35mm cho cty CP TM
& XD Hi Phng, thu 111
tin mt.
.
H
22680
.
20/12 Bn x g cho c.ty TNHH
TM & DVCK Tin Tng,
111
thu tin ngay.
H
22681
PKT
12
S tin
SH
TK
.
31/12 Kt chuyn doanh thu
bn hng v cung cp
dch v sang TK 911.
Cng s pht sinh
S d cui k
C
.
8.180.750
18.048.000
18.165.600
.
911 7.128.322.171
7.128.322.171 7.128.322.171
K ton trng
(K, h tn)
Gim c
(K, h tn)
56
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon: Gi vn hng bn
S hiu: 632
Nm 2010
n v tnh: ng
Chng t
S hiu NT
PX 236
PX 244
PX 245
.
PKT 14
05/12
.
20/12
21/12
.
31/12
.
SH
TK
Din gii
S d u k
.
Bn tn Naki 0.35 mm
cho Cty CP TM & XD Hi
Phng, thu tin mt
.
Xut x g bn cho c.ty
TNHH TM & DVCCK Tin
Tng
Xut tn Naki o 0.35 mm
bn cho c.ty C Phn Nam
Kinh
.
Kt chuyn gi vn sang
TK911
S tin
N
C
.
155
7.921.249
155
17.637.408
155
17.507.938
.
911
6.707.501.154
6.707.501.154
6.707.501.154
K ton trng
(K, h tn)
Gim c
(K, h tn)
57
58
S Nht k chung
S Ci TK 642
BO CO TI CHNH
59
Mu s: 01 GTKT- 2LN-03
K hiu: AB/2010T
S: 983134
MS:
STT
Dch v s dng
n v
tnh
lng
n gi
Thnh tin
3 = 1x2
K HO N THNG 11/2010
a. Cc dch v vin thng
799.545
-20.000
0
0
Cng tin dch v (1):
779.545
77.955
857.500
60
Mu s: 02 TT
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
PHIU CHI
S: 167
Ngy 11 / 12 /2010
TK ghi n: 642
TK ghi c: 111
KTtrng
(k, h tn)
Ngi lp phiu
(k, h tn)
Th qu
(k, h tn)
61
Mu s: S03a DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S NHT K CHUNG
Nm 2010
n v tnh: ng
Chng t
S
NT
hiu
..
H
10/12
280961
3
H
11/12
983134
H
22680
..
20/12
PX 244 20/12
BTTL
T12
.
31/12
Din gii
TK
Bn x g cho c.ty
TNHH TM & DVCK
Tin Tng, thu tin
ngay
Gi vn x g bn theo
H 22692
..
Lng nhn vin qun
l doanh nghip thng
12/2010
Cng
627
642
133
111
642
133
111
SPS
N
105.574
246.338
35.191
387.103
779.545
77.955
857.500
111
511
3331
19.852.800
632
155
17.637.408
642
334
19.700.000
18.048.000
1.804.800
17.637.408
19.700.000
70.593.925.270 70.593.925.270
Ngy 31 thng 12 nm 2010
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
62
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon : Chi ph qun l doanh nghip
S hiu: 642
Nm 2010
n v tnh: ng
Chng t
S
NT
hiu
..
Din gii
TK
S tin
N
S d u k
..
H
Thanh ton tin in,
280961 10/12
nc thng 11/2010
3
Thanh ton tin cc vin
H
thng thng 11/2010 cho
11/12
983134
tp on bu chnh vin
thng VN VNPT
.. .....
BTTL
Tin lng nhn vin
31/12
T12
QLDN
BTTL
Cc khon trch theo
31/12
T12
lng (BHXH, BHYT)
PKT
Kt chuyn chi ph qun
31/12
16
l kinh doanh
Cng s pht sinh
S d cui k
111
123.529
111
779.545
334
19.700.000
338
4.334.000
911
337.294.548
337.294.548
337.294.548
K ton trng
(K, h tn)
Gim c
(K, h tn)
63
64
GIY BO C
M GDV: BATCH
M KH: 586178
S: 89
Ngy 31/12/2010
Knh gi: Cng ty TNHH c kh xy lp & TM Hng Sn
a ch: Khu 6, th trn Tin Lng, TL, HP
Hm nay chng ti xin bo ghi C ti khon ca qu khch hng vi ni dung
sau:
S TK ghi C: 2521100478002
S tin bng s: 233.500
S tin bng ch: Hai trm ba mi ba ngn nm trm VN
Ni dung: ## Li nhp gc ##
GIAO DCH VIN
KIM SOT
65
S PH VND
Ngy 31/12/2010
Ti khon: 2521100478002
Cng ty TNHH c kh xy lp & TM Hng Sn
Khu 6, th trn Tin Lng, TL, HP
Din gii
Ghi N
Ghi C
S d u ngy
157.039.854
## Li nhp tin gi ##
Tng s pht sinh ngy
S d cui ngy
S PH
233.500
0
233.500
157.273.354
KIM SOT
66
Mu s: S03a DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S NHT K CHUNG
Nm 2010
Chng t
Din gii
SH
NT
..
H
03/12 Thanh ton ph rt tin mt
30252
Ngn hng TMCP Qun
i
H
11/12 Thanh ton tin cc vin
983134
thng thng 11/2010
GBC
88
GBC
89
26/12 Nhp li tin gi ngn hng
NN & PT nng thn thng
12/2010
31/12 Nhp li tin gi ngn hng
TMCP Qun i thng
12/2010
. ..
Cng
SH
TK
n v tnh: ng
SPS
C
635
112
363.012
642
133
111
779.545
77.955
112
515
13.400
112
515
233.500
363.012
857.500
13.400
233.500
..
70.593.925.270 70.593.925.270
Ngy 31 thng 12 nm 2010
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
67
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon: Doanh thu hot ng ti chnh
S hiu: 515
Nm 2010
Chng t
S
NT
hiu
GBC
88
GBC
89
PKT
13
Din gii
S d u k
TK
n v tnh: ng
S tin
N
112
13.400
112
233.500
911
..
Cng s pht sinh
S d cui k
2.998.800
2.998.800
2.998.800
K ton trng
(K, h tn)
Gim c
(K, h tn)
68
GIY BO N
M GDV: BATCH
M KH: 586178
S: 72
Ngy 31/12/2010
Knh gi: Cng ty TNHH c kh xy lp & TM Hng Sn
a ch: Khu 6, th trn Tin Lng, TL, HP
Hm nay chng ti xin bo ghi N ti khon ca qu khch hng vi ni dung
sau:
S TK ghi N: 2521100478002
S tin bng s: 1.620.000
S tin bng ch: Mt triu su trm hai mi ngn ng chn.
Ni dung: ## Li tin vay ##
GIAO DCH VIN
KIM SOT
69
Mu s: S03a DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S NHT K CHUNG
Nm 2010
Chng t
SH
NT
SH
TK
Din gii
.......
03/12 Rt tin gi v nhp qu
GBN 58
tin mt
03/12 Thanh ton ph rt tin mt
H
Ngn hng TMCP Qun
30252
i
11/12 Thanh ton tin cc vin
H
thng thng 11/2010
983134
111
112
635
112
642
133
111
20/12 Bn x g cho c.ty TNHH 111
H
TM & DVCK Tin Tng, 511
22680
thu tin ngay
3331
20/12 Gi vn hng bn theo H 632
PX 244
22692
155
GBN 72 31/12 Thanh ton li tin vay
635
ngn hn ngn hng TMCP 112
Qun i thng 12/2010
..
Cng
n v tnh: ng
SPS
C
1.100.035.200
1.100.035.200
363.012
363.012
779.545
77.955
857.500
19.852.800
18.048.000
1.804.800
17.637.408
17.637.408
1.620.000
1.620.000
..
70.593.925.270 70.593.925.270
Ngy 31 thng 12 nm 2010
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
70
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon: Chi ph ti chnh
S hiu: 635
Nm 2010
Chng t
S
NT
hiu
Din gii
n v tnh: ng
S tin
TK
111
1.190.000
112
1.620.000
S d u k
911
33.720.000
33.720.000
33.720.000
K ton trng
(K, h tn)
Gim c
(K, h tn)
71
72
PHIU K TON
S: 09/10
Ngy 25/10/2010
STT
1
Din gii
Xc nh s thu TNDN tm phi
np qu 3/2010.
TK N
TK C
8211
3334
S tin
2.933.626
Cng
2.933.626
Ngy 25 thng 10 nm 2010
Ngi lp biu
73
Mu s: S03a DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S NHT K CHUNG
Nm 2010
Chng t
SH
NT
PKT
09/10
H
983134
H
22680
PX 244
PKT
17/12
PKT
18/12
SH
TK
Din gii
.......
25/10 Xc nh s thu TNDN
tm phi np qu 3/2010
11/12 Thanh ton tin cc vin
thng thng 11/2010
20/12
20/12
31/12
31/12
n v tnh: ng
SPS
C
8211
3334
2.933.626
642
133
111
Bn x g cho c.ty TNHH 111
TM & DVCK Tin Tng, 511
thu tin ngay
3331
Gi vn hng bn theo H 632
22692
155
Xc nh s thu TNDN
8211
phi np b sung
3334
Kt chuyn chi ph thu
911
TNDN sang TK 911
8211
Cng
779.545
77.955
2.933.626
857.500
19.852.800
18.048.000
1.804.800
17.637.408
17.637.408
4.987.163
4.987.163
13.201.317
13.201.317
70.593.925.270 70.593.925.270
K ton trng
(K, h tn)
Gim c
(K, h tn)
74
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon: Chi ph thu thu nhp doanh nghip
S hiu: 821
Nm 2010
Chng t
S hiu
NT
PKT
09/10
PKT
17/12
PKT
18/12
Din gii
SH
TK
S d u k
25/10 Xc nh s thu thu
nhp doanh nghip tm 3334
phi np qu 3/2010.
31/12 Xc nh s thu TNDN
3334
phi np b sung.
31/12 Kt chuyn chi ph thu
911
TNDN.
Cng s pht sinh
S d cui k
n v tnh: ng
S tin
C
2.933.626
4.987.163
13.201.317
13.201.317
13.201.317
K ton trng
(K, h tn)
Gim c
(K, h tn)
75
S Nht k chung
S Ci TK 911
BO CO TI CHNH
S 2.6: Quy trnh hch ton xc nh kt qu kinh doanh
Ghi ch:
Ghi hng ngy:
Ghi nh k:
Ni dung kt qu kinh doanh ca cng ty bao gm:
Kt qu hot ng sn xut kinh doanh:
Sinh vin: Nguyn Th Hin - Lp QT1104K
76
52.805.269
Li nhun gp
v bn hng
+
v cung cp
dch v
420.821.017
Li nhun gp v bn hng
v cung cp dch v
Doanh
thu hot
ng ti
chnh
Chi ph ti
chnh
2.998.800
33.720.000 - 337.294.548
Gi vn hng
bn
420.821.017
7.128.322.171
Chi ph
qun l
kinh doanh
6.707.501.154
Li nhun khc
Chi ph khc
Kt qu hot ng khc:
Kt qu kinh doanh:
Tng li nhun k
ton trc thu
Li nhun thun t
=
hot ng kinh
Li nhun khc
25%
25%
13.201.317
doanh
52.805.269
13.201.317
39.603.952
52.805.269
Tng li nhun k
ton trc thu
52.805.269
Tng li nhun k
ton trc thu
52.805.269
77
PHIU K TON
S: 12/12
Ngy 31/12/2010
STT
Din gii
Kt chuyn doanh thu bn hng v
cung cp dch v
TK N
TK C
511
911
Cng
S tin
7.128.322.171
7.128.322.171
PHIU K TON
S: 13/12
Ngy 31/12/2010
STT
Din gii
TK N
TK C
515
911
Cng
S tin
2.998.800
2.998.800
78
PHIU K TON
S: 14/12
Ngy 31/12/2010
STT
1
Din gii
TK N
TK C
911
632
Kt chuyn gi vn hng bn
Cng
S tin
6.707.501.154
6.707.501.154
PHIU K TON
S: 15/12
Ngy 31/12/2010
STT
1
Din gii
Kt chuyn chi ph ti chnh
Cng
TK N
TK C
911
635
S tin
33.720.000
33.720.000
79
PHIU K TON
S: 16/12
Ngy 31/12/2010
STT
1
Din gii
TK N
TK C
911
642
S tin
337.294.548
337.294.548
PHIU K TON
S: 17/12
Ngy 31/12/2010
STT
1
Din gii
Xc nh s thu TNDN phi np
b sung
Cng
TK N
TK C
821
3334
S tin
4.987.163
4.987.163
80
PHIU K TON
S: 18/12
Ngy 31/12/2010
STT
1
Din gii
TK N
TK C
911
821
S tin
13.201.317
13.201.317
PHIU K TON
S: 19/12
Ngy 31/12/2010
STT
1
Din gii
Kt chuyn li nhun sau thu
Cng
TK N
TK C
911
421
S tin
39.603.952
39.603.952
81
Mu s: S03a DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
Chng t
Din gii
SH
NT
..
PKT 31/12 Kt chuyn doanh thu bn
12/12
hng v cung cp dch v
511
911
7.128.322.171
515
911
911
632
2.998.800
Kt chuyn chi ph ti
chnh
Kt chuyn chi ph qun l
kinh doanh
Xc nh s thu TNDN
phi np b sung
Kt chuyn chi ph thu
TNDN phi np
Li nhun sau thu cha
phn phi
..
Cng
911
635
911
642
821
3334
911
821
911
421
PKT
15/12
PKT
16/12
PKT
17/12
PKT
18/12
PKT
19/12
31/12
31/12
31/12
31/12
31/12
..
SH
TK
7.128.322.171
2.998.800
6.707.501.154
6.707.501.154
33.720.000
33.720.000
337.294.548
337.294.548
4.987.163
4.987.163
13.201.317
13.201.317
39.603.952
39.603.952
..
70.593.925.270 70.593.925.270
Ngy 31 thng 12 nm 2010
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
82
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon: Xc nh kt qa kinh doanh
S hiu: 911
Nm 2010
Chng t
S
NT
hiu
PKT
12/12
PKT
13/12
PKT
14/12
PKT
15/12
PKT
16/12
PKT
18/12
PKT
19/12
31/12
31/12
31/12
31/12
31/12
31/12
31/12
Din gii
S d u k
.
Kt chuyn doanh thu bn
hng v cung cp dch v
Kt chuyn doanh thu hot
ng ti chnh
Kt chuyn gi vn hng
bn
Kt chuyn chi ph ti
chnh
Kt chuyn chi ph qun
l kinh doanh
Kt chuyn chi ph thu
TNDN phi np nm 2010
Li nhun sau thu cha
phn phi
Cng s pht sinh
S d cui k
SH
TK
n v tnh: ng
S tin
C
.
511
7.128.322.171
515
2.998.800
632
6.707.501.154
635
33.720.000
642
337.294.548
821
13.201.317
421
39.603.952
7.131.320.971
7.131.320.971
K ton trng
(K, h tn)
Gim c
(K, h tn)
83
Mu s: S03b DDN
(Ban hnh theo Q s 48/2006/QBTC ngy 14/09/2006 ca B trng
BTC)
S CI
Tn ti khon: Li nhun cha phn phi
S hiu: 421
Nm 2010
Chng t
S hiu
NT
PKT
19/12
Din gii
S d u k
.
31/12 Kt chuyn Li sang
TK 911
.
Cng s pht sinh
S d cui k
SH
TK
n v tnh: ng
S tin
N
C
48.612.778
911
39.603.952
39.603.952
9.008.826
Ngy 31 thng 12 nm 2010
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
Gim c
(K, h tn)
84
85
86
87
88
89
90
91
Mu s S17 - DNN
Ban hnh theo Q s 48/2006/Q-BTC
ngy 14/09/2006 ca B trng BTC
A
05/12
Chng t
SH
NT
B
H
22672
21/12
Doanh thu
Din gii
05/12
H
22681
21/12
D
Bn cho c.ty CPXD &
PT u t Hi Phng
Bn tn cho c.ty CP
Nam Kinh
.
Cng s pht sinh
Doanh thu thun
Gi vn hng bn
Li gp
TK
S lng
n gi
Thnh tin
111
380.5
21.500
8.180.750
111
841
21.600
18.165.600
128.878,877
Cc khon tnh tr
Khc
Thu
(521, 531,
532)
2.851.328.868
2.851.328.868
K ton trng
(K, h tn)
92
S CHI TIT GI VN
Tn sn phm: Tn Naki 0.35mm
n v tnh: ng
Ngy
thng
ghi s
Chng t
Din gii
SH
NT
PX
236
21/12
Gi vn hng bn
S lng
n gi
Thnh tin
N
05/12
SH
TK
05/12
PX
245
21/12
.
380.5
20.818
7.921.249
841
20.818
17.507.938
128.878,877
2.683.000.462
Ngy 31 thng 12 nm 2010
Ngi ghi s
(K, h tn)
K ton trng
(K, h tn)
93
94
95
96