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Kinh ph thc hin t ch l 2200 triu trong : Ngun kinh ph ngn sch cp
600 triu ng; Ngun thu s nghip l 1.600 triu.
Kinh ph thc hin chng trnh mc tiu quc gia Phng chng bnh dch
nguy him AIDS do ngn sch cp l 150 triu.
Phng k ton chp nhn thanh ton, s tin cn tha nhn vin yu cu tr vo thu nhp
thng ny.
11. Ngy 25/01/2007, k ton tp hp chng t km GNTTTU thanh ton tm ng
vi kho bc v kho bc chp nhn.
12. Ngy 26/01/2007, rt TGKB v qu TM l 100 triu. Sau , k ton xut qu thanh
ton thu nhp tng thm cho cng chc, vin chc trong n v.
Yu cu: Hy nh khon v ln s ch T tnh hnh trn.
Bi 2:
Ti trng ph thng c s X l n v s nghip t m bo mt phn chi ph hot
ng thng xuyn trong thng 10/2006 c cc s liu ti chnh nh sau: (n v tnh:
1.000)
I.
1. S d u thng ca cc ti khon:
-
TK 112: 40.000
TK 111: 300
II.
3. Tng hp cc phiu thu hc ph trong thng 24.500 bng tin mt, c phn phi nh
sau: Np iu tit cp trn 5%. S cn li b sung vo kinh ph hot ng thng
xuyn. Nhng n v cha lm th tc ghi thu, ghi chi ngn sch.
4. Xut qu np iu tit hc ph ln c quan cp trn, s cn li gi ht vo kho bc.
5. Chuyn khon kinh ph hot ng khng thng xuyn 10.000 vo tin gi kho bc
thuc ngun c s vt cht mua 01 my Photo gi 39.000. Sau n v tin hnh
thanh l 01 my Photo c vi nguyn gi 25.000 (ngun kinh ph hnh thnh ti
sn), hao mn 80%, chi ph thanh l l 300 tr bng tin mt (thuc ngun s
nghip), thu c tin thanh l l 6.200 bng tin gi. n v chuyn vo qu pht
trin hot ng s nghip sau khi tr chi ph thanh l.
6. Tin lng phi tr trong thng l 20.500, trong ngn sch cp l 16.000, ngun thu
s nghip l 4.500. Khon BHXH tr thay lng thc t pht sinh n v l 2.200.
7. Khu tr 6% BHXH, 1,5% BHYT v 1% BHTN t lng trch lp BHXH, BHYT.
8. Trch 16% BHXH, 3%BHYT v 1% BHTN vo chi hot ng thng xuyn.
9. Lp GRDTNS bng chuyn khon tr tin in 800, nc 400, in thoi 450.
10. n v rt 91,5% kinh ph hot ng thng xuyn v 91,5% tin gi v qu chi
lng. Xut qu chi lng thng 10.
11. Np ton b BHXH (22%), mua th BHYT (4,5%) v 2% KPC t hai ngun: ngn
sch cp v ngun thu s nghip. (Chuyn tin t GRDTNS v t tingi).
12. Xut qu mua s sch k ton 300, tr tin v sinh mi trng 200, tr tin bo thng
250, chi mua tr 100, chi qut vi c quan 6.450.
13. Chuyn tin gi thuc c s vt cht mua 4 ci qut hi nc lp t phng th
nghim v th vin ca trng gi 1.250 v 01 b gh salon gi 3.500.
14. ng phc gio vin c mua trong thng l 2.000 cha thanh ton cho nh cung cp.
15. Rt tin gi thuc ngun thu s nghip v qu mua tranh nh v hoa trang tr cho 10
lp hc 3.600.
16. Nhn tin BHXH chi tr thay lng 2.200 bng tin gi do c quan BHXH thanh ton.
17. K ton lp giy ngh thanh ton tm ng km chng t c lin quan tin hnh thanh
ton tm ng vi kho bc phn kinh ph nhn.
18. Lp GRDTNS bng chuyn khon (t KPHTX) km ha n n kho bc thanh ton
cho nh cung cp v vic mua ng phc cho gio vin.
19. n v n kho bc lm th tc ghi thu ghi chi v c chp nhn.
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Bi 3:
Ti n v hnh chnh X thc hin ch t ch v s dng bin ch v kinh ph
QLHC ( theo Thng t 03/2006/BTC-BNV ban hnh ngy 17/01/2006) trong nm 2006 c
tnh hnh sau:
a. D ton KPH c cp trn giao trong nm 2006:
D ton KPH (tr.ng)
Qu I
Qu II Qu III Qu IV
Kinh ph t ch
330
330
320
320
Kinh ph khng t ch
40
40
_
_
Tng cng
370
370
320
320
- Bit rng d ton KP t ch ca qu 1 chia u cho 3 thng trong qu.
-
Kinh ph tinh gin bin ch s dng khng ht phi np li ngn sch. Bit rng
t thng 2/2006 n nay khng gim bin ch ngi no. Kinh ph mua sm
TSC s dng ht.
31.800
- TK 112
80.000
- TK 152
10.000
- TK 211
1.500.000
- TK 214
300.000
- TK 312 (N)
3.500
- TK 337 (C)
5.300
- TK 431
100.000
- TK 461 (4612)
220.000
- TK 466
1.200.000
- TK 661 (6612)
200.000
- TK 005
10.000
: 72.000
- TK 112
: 355.000
- TK 152
: 10.000
- TK 211
: 5.500.000
- TK 214
: 1.100.000
- TK 312 (N)
: 3.000
- TK 337 (C)
: 10.000
- TK 431
- TK 421 (4211)
: 120.000
- TK 461 (4611)
: 16.200.000
- TK 466
: 4.400.000
- TK 661 (6612)
: 16.200.000
9. n v tin hnh chuyn khon thanh ton qua kho bc v tin gi np BHXH,
BHYT, KPC, BHTN.
10. Bng hnh thc chuyn khon qua kho bc, n v tin hnh mua 01 my photo hiu
Toshiba t ngun kinh ph chi khng thng xuyn v s dng ngay ti Phng KHTH
vi s tin 50.000, chi ph vn chuyn 500 tr bng tin mt.
11. Chuyn khon bng tin gi thanh ton khon chi ph in: 12.000, in thoi:
7.200, sa cha my iu ha: 2.000.
12. Thanh ton khon tm ng cng tc ph vi bng k thanh ton nh sau:
+ Nhin liu xe t: 1.500
+ Ph cp cng tc ph: 200
+ Tin khch sn: 800
+ Khc: 200
+ Phn cn li np tr bng tin mt.
13. Thanh l 01 my photo c vi nguyn gi 25.000 (ngun kinh ph hnh thnh TSC),
hao mn 80%
+ Chi ph thanh l 300 tr bng tin mt.
+ Thu thanh l bng tin gi l 6.200.
+ Phn chnh lch c quyt nh b sung vo Qu pht trin hot ng s nghip ti
n v.
14. Xut kho 02 dng c lu bn thuc loi phn b 2 ln s dng cho hot ng s
nghip, gi thc t 1.800/ci. c bit dng c ny quyt ton vo chi hot ng
nm trc.
15. n v n kho bc lm th tc ghi thu ghi chi v c chp nhn.
Yu cu: nh khon v phn nh ln s d ti khon ch T ti n v M.
Bi 6: Phng th dc th thao qun X c trung tm TDTT G c thc hin nhim v o
to v hun luyn ti nng tr ca qun. Trung tm ny c y thit b, dng c phc v
hot ng th thao ca thanh nin ca Qun v c h bi rng 1800m2.
Ngoi nhim v chnh, h bi cn c tn dng thc hin cc hot ng dch v nh phc
v 8/24 gi (ngoi gi tp ca VV) cho mi la tui c nhu cu bi li bng cch bn v
theo sut hoc bn v thng. Hot ng ny c trung tm hch ton nh l hot ng sn
xut, kinh doanh ca n v.
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Trong thng 4/2006 c cc nghip v pht sinh lin quan n hot ng dch v nh sau:
1. Thu tin bn v theo sut hng ngy la 4,4 triu ng bao gm c thu GTGT.
2. Thu tin bn v thng 4 cho 20 ngi thng xuyn h bi l 3,3 triu ng bao gm
c thu GTGT v bn v thng 5 l 1,65 triu ng bao gm c thu GTGT. S tin ny
thu bng chuyn khon.
3. Xut qu tin mt mua thuc st trng: 11.000/ chai, s lng l 30 chai v mua 50
phao d phng vi gi 33.000/ci v nhp kho. C hai th u mua c ha n GTGT.
Chi ph vn chuyn tr bng tin mt l 150.000 ng.
4. Mua dng c s cu y t bng tin mt gm 5 b, bao gm c thu GTGT l 22 triu
ng/ b em nhp kho.
5. Khu hao my bm, x t ng mi thng l 1 triu. Khu hao h bi Y l 20 triu ng/
thng. c bit hai ti sn ny u t t ngun ngn sch phc v hot ng chnh
ca trung tm.
6. Chuyn 50 triu ng vo tin gi kho bc.
7. Xut 3 b dng c y t phc v h bi ( bit dng c ny c phn b hai ln); xut
30 chai st trng v 30 phao d phng s dng.
8. Thanh ton v chuyn khon v tin nc vi gi cha thu l 8 triu ng, thu GTGT
5%, tin in vi gi cha thu l 4 triu ng, thu GTGT 10%, c hai u c ha n.
9. Tin lng ca hai ngi bn v l 1,2 triu ng/ngi/thng theo hp ng lao ng
mt nm; 4 ngi bo v h bi l nhng VV ca Qun( thay phin theo ca) l 1 triu
ng/ thng/ngi theo hp ng lao ng 6 thng. Th lao cho mi ngi lm v sinh
h bi l 0,8 triu ng. K ton xut TM thanh ton lng v th lao cho nhn vin
c lin quan
10. Trch lp BHYT, BHXH, BHTN cho nhn vin bn v theo ch quy nh.
11. Ton b doanh thu t hot ng ny vi gi cha thu GTGT c ly k vo cui thng
vi s tin l 90 triu ng.
12. Thc hin c ch t khai t np thu, k ton trung tm tnh thu GTGT phi np v
em tin mt np thu vo kho bc.
13. Xc nh chnh lch thu chi hot ng dch v. Nu cha c chnh lch c kt chuyn
v TK 421 v phi np thu TNDN l 28%
14. Chnh lch thu ln hn chi sau khi np thu b sung kinh ph hot ng thng xuyn
ca n v.
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10. Chi mua cc loi thuc thng dng iu tr nhng bnh thng thng cung cp
cho cc phng y t 4 c s khc nhau phc v cho sinh vin, gio vin trong thng ny.
Tr gi l 12 triu ng thanh ton bng chuyn khon (TGKB). Qu phc li l ngun b
p.
11. T chc u thu cung cp 20 my projector lp t cc phng hc phc v
ging dy. Cng ty FPT trng thu vi gi tr hp ng cung cp l 800 triu ng (40 triu/
my). Ngun u t thit b ny ly t ngun hc ph phn mua sm c s vt cht.
12. Hp ng c k vi tha thun: t 1 lp t 10 my, thanh ton 40% gi tr hp
ng. t 2 lp t phn cn li v thanh ton 40% gi tr hp ng. Sau khi s dng 15
ngy, nu khng c trc trc g th bn mua thanh ton tip 20% gi tr cn li. Sau hai ngy
t 1 lp t tin hnh v hon thnh a vo s dng. V n v chuyn tin t kho bc
thanh ton theo tha thun nhng cha nhn giy i n.
13. Rt d ton chuyn tr tin in, nc, in thoi: 5 triu
14. Thanh ton tin TD ca cp lnh o theo quy ch ch tiu ni b bng tin gi
kho bc l 5 triu.
15. Hi tho khoa hc t chc thnh cng. Phng k ton tp hp chng t lin quan
ti hi tho v lp giy ngh thanh ton tin tm ng n kho bc lm th tc thanh ton. 15
Kho bc xem xt v chp nhn thanh ton.
16. n v lp GRDTNS bng chuyn khon thanh ton cc ha n vn phng phm
cho nh cung cp.
17. Thu t cho thu bn ngoi 3 hi trng t chc hi tho bng chuyn khon l
12 triu.
18. Cng ty FPT tin hnh lp t projector t 2 v hon thnh bn giao a vo s
dng. k ton lm th tc thanh ton cho FPT bng chuyn khon t ti khon kho bc theo
hp ng.
19. Thanh ton bng tin mt th lao ging cho gio vin i ging theo hp ng vi
tnh X l 3 triu ng. ng thi phng k ton nhn c giy bo c ca ngn hng m tnh
chuyn thanh ton v lp hc.
20. Lp GRDTNS bng tin mt chi lng cho cng chc, vin chc ca trng.
21. Rt TGKB bng tin mt chi lng cho cng chc, vin chc l 100 triu.
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22. Tng hp s hc ph trong thng l 1400 triu, dc vo quyt nh phn phi khon
thu s nghip, k ton kt chuyn khon thu s nghip b sung kinh ph hot ng l 90% (
lm th tc ghi thu, ghi ch ngn sch), np cp trn l 10%
23. Theo quy ch ch tiu ni b, tp th cng nhn vin ca trng c khm bnh
nh k mi nm 2 ln. trng k hp ng vi bnh vin M vi gi tr mi t khm l 60
triu ng. t 1 thc hin vo thng ny. Phng k ton lp chng t chuyn tin t
TGKB cho bnh vin. ngun thc hin chng trnh ny l qu phc li ca trng.
24. Chi h tr on thanh nin v hot ng on l 100 triu chuyn khon t
TGKB vo ti khon ca ban chp hnh on trng v nhn c giy bo n ca kho
bc. khon chi ph h tr ny ly t qu phc li.
Yu cu:
a) Hy lp s ch T tnh hnh trn. Bit rng trong thng khng c nghip v lin quan
n kinh ph ti nghin cu khoa hc.
b) Theo quan im ca anh (ch) vic h tr hot ng on thanh nin ca sinh vin c
th ly t ngun no khc v a khon mc chi no.?
8:
n v M l n v s nghip m bo mt phn kinh ph hot ng thng xuyn. Thng
tin v tnh hnh ti chnh nm 2006 nh sau:
I.D ton nm 2006:
1. D ton kinh ph hot ng thng xuyn:
- Ngun kinh ph hot ng b sung t 100% thu ph: 1412 triu.
- Ngun kinh ph ngn sch cp 738 triu.
2. Theo k hoch nm 2006 n v s gim bin ch b phn qun l l 7% v kinh ph
thc hin gim bin ch l 40 triu.
3. D ton chng trnh mc tiu nc sch v v sinh mi trng nng thn do NS cp l
220 triu
II.Tnh hnh thc hin d ton trong nm 2006 nh sau:
a) S d cui ngy 31/11/2006 ca mt s ti khon ti n v nh sau:
-
TK 461 (46121): 1610 triu ( trong : t NS 703 triu, t thu ph: 827 triu, thu khc 80
triu.)
TK 111: 50 triu
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TK 431 : 430 triu ( 4311: 10T, 4312: 40T, 4313: 200T, 4314: 180T)
TK 462: 160 triu (chng trnh mc tiu Nc sch v v sinh mi trng nng thn)
TK 008: 75 triu (0081:35T trong : Mc 6000 v 6300:25T, M106: 4,75T , M109: 4T,
M119: 1,25T; 0082: 40T)
Ghi ch:
u thng 4/2006, s thu s nghip gim so vi d ton nn n v gim chi cc khon
tng ng nh mua sm dng c, sa cha thng xuyn TSC, chi qun l hnh chnh, chi
nghip v chuyn mn v s lng cng nh gim 25% v nh mc chi theo quy ch chi tiu
ni b ca n v. ring tin lng tng them ca CNV, ban lnh o quyt nh dng qu d
phng tr thu nhp khng i cho CNV.
Cho thu khng thng xuyn mt bng, sn bi v u thu bi gi xe ca n v tng
thu.
b. Mt s nghip v ti chnh pht sinh trong thng 12/2006 ti n v nh sau:
1. Mua mt thit b X vi gi mua l 33T trong thu GTGT l 3T bng chuyn
khon phc v cho hot ng chuyn mn. n v u t ti sn ca qu PTHSN.
2. Xut kho vt t cho hot ng lp t ng nc ca cng tc mi trng l 5T
3. Rt d ton kinh ph chng trnh mc tiu v tin mt 20T (tm ng). chi th lao
qun l cng tc mi trng l 2,5T
4. Rt d ton kinh ph chng trnh mc tiu bng chuyn khon mua mt thit b
kim tra mu th nc thc hin chng trnh mc tiu vi gi mua gm c thu l 18T.
chi ph lp t, chy th l 0,8T bng tin mt.
5. Tin lng phi thanh ton cho CNV l 65T, trong lng theo ngch, bc v ph
cp chc v l 25T, lng tng thm theo N 10 l 40T.
6. Trch lp qu BHXH, BHYT, KPC, BHTN theo quy nh.
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7. Thc t, n 30/11, s bin ch thc t gim 2 ngi chim 5% bin ch. Xut tin
mt thanh ton cc khon tr cp theo ch v s CNV b gim bin ch l 22,8T.
8. Rt tin gi v qu tin mt l 50T. ng thi lp giy rt d ton kinh ph bng
chuyn khon np 20% BHXH, BHYT, BHTN cho c quan BHXH v tin in nc thng
11 l 4T. ng thi np 8,5% BHYT, BHXH, BHTN bng tin gi ngn hng.
9. Xut tin mt thanh ton lng cho CNV. Sau , lp giy rt d ton kinh ph tin
mt v qu lng.
10. Thanh ton bng chuyn khon cc chi ph in thoi, nc, bo ch l 12T.
11. Phn nh hao mn ti sn trong nm l 60T k c TSC mi hnh thnh trong nm
a vo s dng.
12. Xut tin mt tr tin thu ti sn l 3,2T chi hi ngh tng kt nm l 4T.
13. Xut tin mt chi cho nghip v chuyn mn l 15T. sau , n v tp hp chng
t hp l rt d ton kinh ph bng tin mt v ton b kinh ph ca mc 119 cn li.
14. n v tp hp chng t v tr cp thi vic 2 CNV n kho bc rt kinh ph thc
hin gim bin ch theo theo thc t.
15. Cng vic lp t 3 ng ng nc sch vo thn A hon thnh. n v rt d
ton kinh ph bng chuyn khon tr cho bn d thu khi bin bn nghim thu hp ng
lp t c lp.
16. Lp giy ngh thanh ton tm ng cc khon chi n v v cng tc mi
trng. kho bc ng .
17. C quyt nh ca th trng, chi phc v li ch cho CNV vo l Tt Ty 01/01 l
20T. th qu xut tin mt thanh ton cho CNV.
18. Ngy 5/1/2007, n v hon thnh chng trnh mc tiu Nc sch v v sinh
mi trng nng thn v tr li cho ngn sch s kinh ph ca cng tc mi trng cn tha
bng chuyn khon.
Yu cu:
a. nh khon cc nghip v trn ti n v HCSN M.
b. n v cn tin in, nc in thoi thng 12 cha thanh ton. Anh (ch) d
nh s ly tin t ngun no b p?
c. Nu n v c s thu s nghip thc t vt d ton th c ch s l s xy ra
theo chiu hng no?
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