Danh mc phng ban

STT

M phng ban

Tn phng ban

PG

Phng Gim c

PHC

Phng Hnh chnh

PKD

Phng Kinh doanh

PKT

Phng K ton

Ti hkon NH

STT

S Ti khon Tn vit tt NH

0001232225411 Agribank

0001254111222 BIDV

Tn Ngn hng
Ngn hng Nng nghip v Pht trin nng
thn Vit Nam
Ngn hng u t v Pht trin Vit Nam

MUA HNG

Nghip v 1: Ngy 03/01/2012, mua hng ca Cng ty TNHH Hng H (cha thanh ton):
Tivi LG 21 inches

SL: 10

G: 2.700.000 (VND/ci)

Tivi LG 29 inches

SL: 08

G: 8.990.000 (VND/ci)

VAT 10%, theo H GTGT s 0012745, k hiu AA/12T, ngy 02/01/2012.

Nghip v 2: Ngy 04/01/2012, tr li hng cho Cng ty TNHH Hng H:
Tivi LG 21inches

G: 2.700.000 (VND/ci)

SL: 05

Ha n GTGT ca hng tr li s 0000001, k hiu AB/12T, mu s 01GTKT3/001, ngy

04/01/2012.
Nghip v 3: Ngy 08/01/2012, mua hng ca Cng ty C phn Tn Vn (T l CK vi mi mt
hng 5%, cha thanh ton):
in thoi NOKIA N6

SL: 20

G: 4.100.000 (VND/ci)

in thoi SAMSUNG E8

SL: 15

G: 3.910.000 (VND/ci)

VAT 10%, theo H GTGT s 0052346, k hiu AC/12T, ngy 08/01/2012.

Nghip v 4: Ngy 15/01/2012, mua hng ca Cng ty TNHH Lan Tn (cha thanh ton):
iu ha SHIMAZU 12000BTU SL: 08
iu ha SHIMAZU 24000BTU SL: 04

G: 9.900.000 (VND/ci)
G: 14.000.000 (VND/ci)

VAT 10%, theo H GTGT s 0025857, k hiu AD/12T, ngy 15/01/2012.

Tng ph vn chuyn: 990.000 (theo H thng thng s 0021548, k hiu HD/12T, ngy
15/01/2012 ca Cng ty C phn H Thnh), phn b chi ph vn chuyn theo s lng, thanh
ton ph vn chuyn bng tin mt.
Nghip v 5: Ngy 24/01/2012, Phm Vn Minh thanh ton tin in thng 01/2012 cho Cng
ty in lc H Ni s tin cha thu GTGT l 6.500.000 (VAT 10%). Theo H GTGT s
0051245, k hiu TD/12T, ngy 24/01/2012.
Nghip v 6: Ngy 24/01/2012, nhp khu hng ca Cng ty FUJI (cha thanh ton tin):
iu ha SHIMAZU 24000BTU SL: 04

G: 600 (USD/ci)

Thu nhp khu: 30%; Thu TTB: 10%; Thu GTGT: 10% Theo t khai hi quan s 2567,
ngy 24/01/2012. T gi giao dch trn th trng ngoi t lin NH ngy 24/01/2012 l 17.000
VND/USD.
Nghip v 7: Ngy 05/02/2012, chi tin mt mua hng ca Cng ty C phn Ph Thi:
Tivi LG 19 inches

SL: 10

G: 2.400.000 (VND/ci)

Tivi LG 21inches

SL: 15

G: 2.800.000 (VND/ci)

VAT 10%, theo H GTGT s 0085126, k hiu NT/12T, ngy 05/02/2012.

Nghip v 8: Ngy 07/02/2012, mua CCDC ca Cng ty TNHH Hng H ( thanh ton bng
tin gi ngn hng Nng Nghip).
Qut in c 91

SL: 02

G: 250.000 (VND/ci)

 My in

G: 4.000.000 (VND/ci)

SL: 01

VAT 10%, theo H GTGT s 0032576, k hiu NK/12T, ngy 07/02/2012.

Nghip v 9: Ngy 16/02/2012, mua hng ca Cng ty TNHH H Lin ( thanh ton bng tin
gi ngn hng BIDV):
in thoi NOKIA N7

SL: 20

G: 4.200.000 (VND/ci)

in thoi SAMSUNG D9

SL: 15

G: 4.000.000 (VND/ci)

VAT 10%, theo H GTGT s 0052185, k hiu DK/12T, ngy 16/02/2012.

Nghip v 10: Ngy 21/03/2012, t hng Cng ty C phn Ph Thi theo n mua hng s
DMH00001 (VAT 10%):
Tivi LG 19 inches

SL: 12

G: 2.300.000 (VND/ci)

Tivi LG 21inches

SL: 10

G: 3.000.000 (VND/ci)

Nghip v 11: Ngy 26/03/2012, Cng ty C phn Ph Thi chuyn hng theo n hng s
DMH00001 ngy 21/03/2012 (cha thanh ton cho ngi bn):
Tivi LG 19 inches

SL: 12

G: 2.300.000 (VND/ci)

Tivi LG 21 inches

SL: 10

G: 3.000.000 (VND/ci)

VAT 10%, theo H GTGT s 0156214, k hiu NT/12T, ngy 26/03/2012.

Nghip v 12: Ngy 28/03/2012, mua hng ca Cng ty TNHH Lan Tn cha thanh ton tin
(hng v nhng cha nhn c H):
T lnh TOSHIBA 60 lt

SL: 12

G: 3.700.000 (VND/ci)

T lnh TOSHIBA 110 lt

SL: 16

G: 7.500.000 (VND/ci)

Nghip v 13: Ngy 31/3/2012, nhn c H GTGT ca Cng ty TNHH Lan Tn v s hng
mua ngy 28/03/2012 (VAT 10%, S H: 0025880, k hiu AD/12T, ngy H: 28/03/2012).
Phn h Kho

Nghip v 1: Ngy 20/01/2012, xut hng cho Phm Vn Minh (Phng kinh doanh) s dng
tnh vo chi ph bn hng:
in thoi SAMSUNG E8

SL: 01

Nghip v 2: Ngy 25/01/2012, Nguyn Th Lan xut kho hng gi bn i l Thanh Xun:
Tivi LG 19 inches
in thoi SAMSUNG E8

SL: 10
SL: 10

Nghip v 3: Ngy 10/02/2012, xut my in s dng phng k ton, s lng 1 ci, c phn
b trong 1 nm.

Nghip v 4: Ngy 12/02/2012, xut qut in c 91 s dng Phng k ton, s lng 1 ci,
tnh vo chi ph qun l doanh nghip.
Phn h Bn hng

Nghip v 1: Ngy 05/01/2012, bn hng cho Cng ty TNHH Tin t (cha thu tin):
Tivi LG 21inches

SL: 15

G: 4.000.000 (VND/ci)

Tivi LG 29 inches

SL: 10

G: 9.800.000 (VND/ci)

VAT 10%, theo H GTGT s 0000002; k hiu AB/12T, mu s 01GTKT3/001, ngy

05/01/2012.
Nghip v 2: Ngy 10/01/2012, bn hng cho Cng ty TNHH Tr Anh, thu bng tin mt:
in thoi NOKIA N6

SL: 20

G: 5.800.000 (VND/ci)

in thoi SAMSUNG E8 SL: 15

G: 5.410.000 (VND/ci)

VAT 10%, theo H GTGT s 0000003; k hiu AB/12T, mu s 01GTKT3/001, ngy

10/01/2012.
Nghip v 3: Ngy 15/01/2012, Cng ty C phn Hoa Nam t hng theo n hng s DDH001
gm 2 mt hng (VAT 10%):
T lnh TOSHIBA 60 lt

SL: 15

G: 5.500.000 (VND/ci)

T lnh TOSHIBA 110 lt

SL: 15

G: 8.500.000 (VND/ci)

Nghip v 4: Ngy 18/01/2012, chuyn hng cho Cng ty C phn Hoa Nam theo n hng s
DDH001 ngy 15/01/2012 (T l CK 5% vi mi mt hng, cha thu tin ca khch hng):
T lnh TOSHIBA 60 lt

SL: 15

G: 5.500.000 (VND/ci)

T lnh TOSHIBA 110 lt

SL: 15

G: 8.500.000 (VND/ci)

VAT 10%, theo H GTGT s 0000004; k hiu AB/12T, mu s 01GTKT3/001, ngy

18/01/2012.
Nghip v 5: Ngy 19/01/2012, Cng ty C phn Hoa Nam tr li hng ca H s 0000004,
ngy 18/01/2012:
T lnh TOSHIBA 60 lt

SL: 05

G: 5.500.000 (VND/ci)

H GTGT ca hng tr li s 0025879, k hiu AD/12T, ngy 19/01/2012.

Nghip v 6: Ngy 10/02/2012, i l Thanh Xun thng bo bn c hng:
Tivi LG 19 inches
in thoi SAMSUNG E8

SL: 10

G: 3.500.000 (VND/ci)
SL: 10

G: 4.800.000 (VND/ci)

Xut H GTGT cho hng i l bn, VAT mi mt hng 10%, s H 0000005, k hiu
AB/12T, mu s 01GTKT3/001, ngy 10/02/2012. i l Thanh Xun chuyn khon tr tin qua
ngn hng BIDV.
Nghip v 7: Ngy 17/02/2012, bn hng cho Cng ty TNHH Tn Ha, thu bng tin gi ngn
hng BIDV:
in thoi NOKIA N7

SL: 15

iu ha SHIMAZU 24000BTU SL: 4

G: 6.500.000 (VND/ci)
G: 16.500.000 (VND/ci)

VAT 10%, theo H GTGT s 0000006, k hiu: AB/12T, mu s 01GTKT3/001, ngy

17/02/2012.
Nghip v 8: Ngy 06/03/2012, Trn c Chi bn hng cho khch l thu tin mt:
iu ha SHIMAZU 12000BTU SL: 4

G: 12.000.000 (VND/ci)

VAT 10%, theo H GTGT s 0000008, k hiu AB/12T, mu s 01GTKT3/001, ngy

06/03/2012.
Nghip v 9: Ngy 15/03/2012, bn hng cho Cng ty TNHH Ph Th (cha thu tin):
iu ha SHIMAZU 24000BTU SL: 4

G: 16.055.000 (VND/ci)

T lnh TOSHIBA 110 lt

G: 8.450.000 (VND/ci)

SL: 4

VAT 10%, theo H GTGT s 0000009, k hiu AB/12T, mu s 01GTKT3/001, ngy

15/03/2012.
Nghip v 10: Ngy 25/03/2012, bn hng cho Cng ty C phn Ha Anh thu bng tin mt:
in thoi NOKIA N6

SL: 20

iu ha SHIMAZU 12000BTU SL: 4

G: 5.800.000 (VND/ci)
G: 12.000.000 (VND/ci)

Tivi LG 19 inches

SL: 10

G: 3.500.000 (VND/ci)

in thoi SAMSUNG D9

SL: 10

G: 5.500.000 (VND/ci)

VAT 10%, theo H GTGT s 0000010, k hiu AB/12T, mu s 01GTKT3/001,ngy

25/03/2012.
Phn h Qu

Nghip v 1: Ngy 10/01/2012, Phm Vn Minh thanh ton tin n mua hng cho Cng ty
TNHH Hng H sau khi tr i tin hng tr li s tin93.962.000 VND.
Nghip v 2: Ngy 19/01/2012, Trn c Chi thu tin ca Cng ty TNHH Tin t v s tin
hng bn ngy 05/01/2012, s tin 173.800.000 VND.
Nghip v 3: Ngy 24/01/2012, chi tin tm ng cho Nguyn Vn Nam s tin l 4.000.000
VND.

Nghip v 4: Ngy 06/03/2012, T Nguyt Phng thanh ton tin chi tip khch ti Nh hng
Ana, tng tin thanh ton l 4.400.000, theo H thng thng s 0012587, ngy 06/03/2012, k
hiu HD/12T.
Nghip v 5: Ngy 28/03/2012, Nguyn Th Lan tr tin n mua hng cho Cng ty C phn Ph
Thi, do tr trc thi hn nn c hng chit khu thanh ton 2 %, s tin chit khu c
hng l 1.267.200 VND, s tin phi tr 62.092.800 VND.
Nghip v 6: Ngy 30/03/2012, L M Duyn xut qu tin mt gi vo ti khon NH Nng
Nghip s tin 30.000.000 VND.
Phn h Ngn hng

Nghip v 1: Ngy 20/01/2012, Cng ty C phn Hoa Nam thanh ton tin n, s tin:
200.750.000 VND, nhn c giy bo C ca NH Nng Nghip.
Nghip v 2: Ngy 28/01/2012, chuyn tin gi NH BIDV tr tin n mua hng cho Cng ty
FUJI theo t khai hi quan s 2567 ngy 24/01/2012, s tin 2.400 USD, t gi ghi nhn n l
17.000 VND/USD.
Nghip v 3: Ngy 10/02/2012, thanh ton tin hoa hng i l cho i l Thanh Xun bng tin
gi ngn hng Nng Nghip, s tin cha thu 1.660.000 VND, (VAT 10%), theo H GTGT s
0012356, k hiu AB/12T, ngy 10/02/2012.
Nghip v 4: Ngy 17/02/2012, Cng ty C phn Thi Lan tr trc tin hng s tin l
30.000.000 VND, nhn giy bo C ca NH BIDV.
Phn h Ti sn c nh

Nghip v 1: Ngy 12/01/2012, mua mi mt my tnh Intel 03 ca Cng ty Trn Anh cho
Phng k ton (cha thanh ton tin) theo H GTGT s 0045612, k hiu: HK/12T, ngy
12/01/2012. Gi mua 10.000.000 VND, VAT 10%. Thi gian s dng 3 nm, ngy bt u tnh
khu hao l: 01/02/2012.
Nghip v 2: Ngy 22/01/2012, mua mi mt my pht in ca Cng ty TNHH H Lin cho
Phng hnh chnh (cha thanh ton) theo H GTGT s 0052012, k hiu DK/12T, ngy
22/01/2012. Gi mua 50.000.000, VAT 10%. Thi gian s dng 5 nm, ngy bt u tnh khu
hao l 01/02/2012.
Nghip v 3: Ngy 25/02/2012, nhng bn my vi tnh 02 cho Cng ty C phn Thi Lan,
thu bng tin mt s tin cha thu 4.000.000 VND, VAT 10%, theo H GTGT s 0000007, k
hiu AB/12T, ngy 25/02/2012.
Nghip v 4: Ngy 23/03/2012, mua mi my vi tnh Intel04 ca Cng ty Trn Anh cho Phng
gim c theo H GTGT s 0045630, k hiu HK/12T, ngy 23/03/2012. Gi mua l

12.000.000 VND, VAT 10%, thanh ton bng tin gi NH Nng Nghip. Thi gian s dng
l 4 nm, ngy bt u tnh khu hao l 01/04/2012.
Phn h Thu

Nghip v 1: Ngy 19/01/2012, chi tin mt cho Nguyn Vn Nam np thu GTGT s tin
12.834.091 VND.
Nghip v 2: Ngy 02/02/2012, chuyn tin gi ngn hng Nng Nghip np thu NK
12.240.000, thu TTB 5.304.000, thu GTGT hng nhp khu 5.834.400 cho t khai hi quan
hng nhp khu s 2567, ngy 24/01/2012. nhn c giy bo N ca ngn hng.
Nghip v 3: Ngy 15/02/2012, chi tin mt np thu GTGT s tin 10.778.750 VND.
Phn h Tin lng

Lp bng lng c bn c nh v tr lng cho cng nhn vin cc thng trong Qu I nm 2012
bng tin gi NH Nng Nghip. Tin lng c tr vo ngy 28 hng thng.
Phn h Tng hp

Nghip v 1: Ngy 02/01/2012, thu mn bi phi np nm 2012 tnh vo chi ph qun l doanh
nghip, s tin 1.000.000.
Nghip v 2: Ngy 10/02/2012, Nguyn Vn Nam thanh ton tin tm ng cng tc ph s tin
4.000.000, tnh vo chi ph qun l doanh nghip.
Nghip v 3: Ngy 28/03/2012, xc nh thu TNDN tm np qu I/2012 s tin 25.000.000.
Nghip v 4: Ngy 31/03/2012, phn b chi ph tr trc tnh vo chi ph qun l doanh nghip,
s tin 1.575.832.
Yu cu

BI TP TNH GI THNH
Thng tin chung

Cng ty TNHH XYZ (y l mt cng ty v d, khng phi l s liu c th ca bt k cng ty

no) bt u s dng MISA SME.NET 2012 t ngy 01/01/2012 c cc thng tin sau:
Ch k ton

p dng theo Quyt nh 15/2

Ngy bt u

01/01/2012

Thng u tin ca nm ti chnh

Thng 01

ng tin hch ton

VND

Ch ghi s

Ct ng thi ghi s

Ty chn lp ha n

Ha n bn hng kim phiu

Phng php tnh gi xut kho

Bnh qun cui k

Phng php tnh thu GTGT

Phng php khu tr

Hot ng ch yu ca Cng ty l sn xut v kinh doanh 4 mt hng sau: qun nam,

qun n, o s mi nam, o s mi n.
i tng tp hp chi ph sn xut l tng phn xng.

Cc chi ph lin quan trc tip n phn xng no th tp hp trc tip cho tng phn
xng , cc chi ph khc s tp hp cho ton doanh nghip v phn b cho tng phn
xng theo chi ph nguyn vt liu trc tip.

Phng php nh gi sn phm d: nh gi sn phm d dang theo chi ph nguyn vt

liu trc tip.

K tnh gi thnh: Thng.

Phng php tnh gi thnh: Phng php h s, Phng php t l.

Danh mc Nh cung cp

STT

M KH, NCC

Tn KH, NCC

a ch

CT_HALIEN

Cng ty TNHH H Lin

13, Thanh Xun, H Ni.

CT_TRAANH

Cng ty CP Tr Anh

28, Cu Giy, H Ni.

CT_NUOC

Cng ty nc sch H Ni

41 Nguyn Vn C, H Ni.

CT_DIENLUC

Cng ty in lc H Ni

75 Xun Thy, Cu Giy, H Ni.

Danh mc Cng c dng c

M CCDC

STT

Tn CCDC

Thu sut
thu GTGT

n v

Kho ngm nh

TK kho

KEO

Ko

10

Ci

153

153

KIM

Kim

10

Hp

153

153

Danh mc Vt t, Hng ha

TT

M VT, HH

Tn VT, HH

Tnh cht Thu sut thu n

GTGT
v

Kho
ngm nh

TK
kho

KAKI 1,5

Vi kaki kh 1,5m

VT, HH

10

152

152

KAKI 1,4

Vi kaki kh 1,4m

VT, HH

10

152

152

LON_TRANG

Vi lon trng

VT, HH

10

152

152

LON_KE

Vi lon k

VT, HH

10

152

152

KHOA

Kha 20 cm

VT, HH

10

Ci

152

152

CUC

Cc hp 500

VT, HH

10

Hp

152

152

CHI

Ch khu 500m

VT, HH

10

Cun

152

152

QUAN_NAM

Qun nam

Thnh phm

10

Ci

155

155

QUAN_NU

Qun n

Thnh phm

10

Ci

155

155

10 SOMI_NAM

o s mi nam

Thnh phm

10

Ci

155

155

11 SOMI_NU

o s mi n

Thnh phm

10

Ci

155

155

Danh mc Ti sn c nh

Tn TSC

M
TSC

Phng
ban

Ngy tnh Thi gian s Nguyn gi

khu hao
dng
(nm)

HMLK

NX1

Nh xng 1

PX1

01/01/2006

10

150.000.000

90.000.000

NX2

Nh xng 2

PX2

01/01/2007

15

195.000.000

65.000.000

MM1

My may 1

PX1

01/01/2010

12.000.000

8.000.000

MM2

My may 2

PX2

01/01/2010

12.000.000

8.000.000

MM3

My may 3

PX1

01/01/2010

15.000.000

7.500.000

MM4

My may 4

PX2

01/01/2010

15.000.000

7.500.000

Tng cng:

Danh mc i tng tp hp chi ph

STT
1

M i tng tp hp chi
ph
PX1

Tn i tng tp hp chi
ph
Phn xng 1

Tn thnh phm
Qun nam

Qun n
2

Phn xng 2

PX2

o s mi nam
o s mi n

Vt t tn kho u k

KAKI1.5

Vi kaki kh 1,5 m

S hiu
TK
152

KAKI1,4

Vi Kaki kh 1,4 m

152

1.000

60.000

60.000000

LON_TRANG

Vi lon trng

152

3.600

30.000

108.000.000

LON_KE

Vi lon k

152

3.500

35.000

122.500.000

KHOA

Kha 20 cm

152

Ci

500

3.000

1.500.000

CUC

Cc hp 500

152

Hp

20

250.000

5.000.000

CHI

Ch khu 500m

152

Cun

500

20.000

10.000.000

STT

M VT, HH

Tn VT, HH

n
v
m

S
n gi
lng
1.500
65.000

Cng

Thnh tin
97.500.000

404.500.000

Chi ph sn xut kinh doanh d dang u k

Tn T tp hp CP
Phn xng 1
Phn xng 2

Tn sn phm

Gi tr

Qun nam
Qun n
o s mi nam

27.500.000
30.000.000

o s mi n
Doanh nghip nh gi sn phm d dang theo chi ph nguyn vt liu trc tip nn gi tr sn
phm d dang ch bao gm gi tr nguyn vt liu trc tip.
S d cc ti khon

S hiu TK
Cp 1 Cp 2
111
1111
142
152
1541
211
2111
2112
214

Tn ti khon

S d u k
N

Tin mt
Tin mt Vit Nam
Chi ph tr trc ngn hn
Nguyn vt liu (*)
Chi ph sn xut kinh doanh d dang
(**)
Ti sn c nh
Nh ca, vt kin trc
My mc,thit b
Hao mn TSC

500.000.000
20.000.000
404.500.000
57.500.000

399.000.000
399.000.000
345.000.000
54.000.000

2141
411
4111

Hao mn TSC hu hnh

Ngun vn kinh doanh
Vn u t ca ch s hu

186.000.000
1.195.000.000

(*) Chi tit theo tng nguyn vt liu (xem mc 1.3.1)

(**) Chi tit theo tng i tng tp hp chi ph (xem mc 1.3.2)
Cc nghip v kinh t pht sinh trong thng 1 nm 2012

Nghip v 1: Ngy 05/01/2012, mua vt t cha thanh ton ca Cng ty TNHH H Lin s
dng ngay cho Phn xng 1, bao gm:
Vi kaki kh 1,5 m

SL: 2.500

G: 65.000

Vi kaki kh 1,4 m

SL: 3.000

G: 60.000

Kha 20 cm

SL: 3.500

G: 3.000

Ch khu 500 m

SL: 100

G: 20.000

VAT 10%, theo H GTGT s 0025788, k hiu AB/12T, ngy 05/01/2012.

Nghip v 2: Ngy 05/01/2012, mua cng c dng c nhp kho ca Cng ty TNHH H Lin
(cha thanh ton):
Ko

SL: 10; G: 50.000

Kim

SL: 20; G: 200.000

VAT 10%, theo H GTGT s 0021545, K hiu AD/12T, ngy 05/01/2012.

Nghip v 3: Ngy 06/01/2012, xut cng c dng c s dng cho sn xut phn xng 1:
Phn xng 1:

Ko

SL: 5

Kim

SL: 10

Nghip v 4: Ngy 06/01/2012, xut cng c dng c s dng cho sn xut phn xng 2:
Phn xng 2:

Ko

SL: 4

Kim

SL: 8

Nghip v 5: Ngy 07/01/2012, xut vt t cho phn xng 2 sn xut sn phm, bao gm:
Vi lon trng

SL: 2.800

Vi lon k

SL: 3.200

Cc hp 500

SL: 15

Ch khu 500 m

SL: 100

Nghip v 6: Ngy 15/01/2012, nhp kho thnh phm:

Phn

xng

Phn xng 2:

1:
Qun n: 675 ci

Qun

nam:

1.000

ci

o s mi nam: 900 ci
o s mi n: 1.000 ci

Nghip v 7: Ngy 27/01/2012, chi tin mt thanh ton tin in phc v sn xut ca thng 1
nm 2012 cho Cng ty in lc H Ni s tin cha thu l 5.000.000, VAT 10%, H GTGT s
0012356, k hiu HK/12T, ngy 27/01/2012.

Nghip v 8: Ngy 27/01/2012, chi tin mt thanh ton tin nc thng 1 nm 2012 theo H
GTGT s 0136587 ca Cng ty nc sch H Ni, s tin cha thu GTGT l 2.000.000, thu
GTGT l 200.000, theo H GTGT s 0136587, k hiu NT/12T, ngy 27/01/2012.
Nghip v 9: Ngy 28/01/2012, chi tin mt thanh ton tin sa cha, bo dng my mc thit
b s tin l 5.000.000, VAT 10%, theo H GTGT s 0075251, k hiu HD/12T, ngy
28/01/2012.
Nghip v 10: Ngy 28/01/2012, nhp kho thnh phm:
Phn xng 1:

Qun nam: 1.203 ci

Qun n: 1.000 ci

Phn xng 2:

o s mi nam: 900 ci
o s mi n: 1.200 ci

Nghip v 11: Ngy 31/01/2012, tnh tin lng v cc khon trch theo lng cho cng nhn
trc tip sn xut v nhn vin qun l phn xng trong thng 1:
Tin lng cng nhn trc tip sn xut:
Phn xng 1: 116.340.000
xng 2: 147.000.000

Phn

Tin lng nhn vin qun l phn xng: 25.000.000

Nghip v 12: Ngy 31/01/2012, phn b chi ph tr trc tnh vo chi ph sn xut chung ca 2
phn xng s tin 5.000.000.
Nghip v 13: Ngy 31/01/2012, tnh khu hao TSC thng 1 nm 2012.
Nghip v 14: Cp nhp gi xut kho cho VT, HH xut kho trong k.
Thng tin v sn phm d dang cui k:
Phn xng 1: Tng gi tr sn phm d l 30.000.000, trong s lng sn phm d dang:
Qun nam: SL: 200 ci

Qun n: SL: 400 ci

Phn xng 2: Tng gi tr sn phm d l 22.000.000, trong s lng sn phm d dang:

o s mi nam: SL: 300 ci

o s mi n: SL: 250 ci

Yu cu

To d liu k ton cho Cng ty TNHH XYZ

Khai bo cc danh mc v khai bo s d ban u
Hch ton cc nghip v kinh t pht sinh thng 1 nm 2012
Tp hp, phn b chi ph chung theo nguyn vt liu trc tip

 Tnh gi thnh tng sn phm trong thng 1 nm 2012 theo phng php h s v
phng php t l. Bit rng gi thnh nh mc ca tng sn phm nh sau:
M sn phm

Tn sn

TK

phm

621

TK 622

TK

TK

TK

TK

TK

Tng

6271

6272

6273

6274

6277

cng

QUAN_NAM

Qun nam

94.000

30.000

2.000

2.000

1.000

1.500

1.200

131.700

QUAN_NU

Qun n

83.000

27.000

1.500

1.800

800

1.200

1.200

116.500

SOMI_NAM

o s mi nam

54.000

32.000

1.500

900

600

1.000

400

90.400

SOMI_NU

o s mi n

54.000

35.000

1.400

800

500

1.100

700

93.500

Xem bo co: Th tnh gi thnh tng loi sn phm, Tng hp chi ph sn xut.