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cHẾ ĐỘ KẾ TOÁN hcsn
cHẾ ĐỘ KẾ TOÁN hcsn
c lp - T do - Hnh phc
S: 19/2006/Q-BTC
H Ni, ngy 30 thng 03 nm 2006
QUYT NH
V vic ban hnh Ch k ton hnh chnh s nghip
B TRNG B TI CHNH
- Cn c Lut Ngn sch Nh nc s 01/2002/QH11 ngy 16/12/2002;
- Cn c Lut K ton s 03/2003/QH11 ngy 17/6/2003 v Ngh nh s
128/2004/N-CP ngy 31/5/2004 ca Chnh ph quy nh chi tit v hng dn thi hnh
mt s iu ca Lut K ton p dng trong lnh vc k ton nh nc;
- Cn c Ngh nh s 77/2003/N- CP ngy 01/7/2003 ca Chnh ph Quy nh
chc nng, nhim v, quyn hn v c cu t chc ca B Ti chnh;
Theo ngh ca V trng V Ch k ton v kim ton, V trng V Hnh
chnh s nghip, V trng V Ngn sch nh nc v Chnh vn phng B Ti chnh,
QUYT NH:
iu 1- Ban hnh Ch k ton hnh chnh s nghip, gm:
Phn th Nht:
H thng Chng t k ton;
Phn th Hai:
H thng Ti khon k ton;
Phn th Ba:
H thng S k ton v hnh thc k ton;
Phn th T:
H thng Bo co ti chnh.
iu 2- Ch k ton hnh chnh s nghip ban hnh theo Quyt nh ny, p dng
cho:
- C quan nh nc, n v s nghip, t chc c s dng kinh ph ngn sch nh
nc, gm: C quan, t chc c nhim v thu, chi ngn sch nh nc cc cp; Vn phng
Quc hi; Vn phng Ch tch nc; Vn phng Chnh ph; To n nhn dn v Vin Kim
st nhn dn cc cp; B, c quan ngang B, c quan thuc Chnh ph; Hi ng nhn dn,
y ban nhn dn tnh, huyn; T chc chnh tr, t chc chnh tr - x hi, t chc chnh tr x hi ngh nghip, t chc x hi, t chc x hi- ngh nghip c s dng kinh ph ngn
sch nh nc; n v s nghip c ngn sch nh nc m bo mt phn hoc ton b
kinh ph; T chc qun l ti sn quc gia; Ban Qun l d n u t c ngun kinh ph
ngn sch nh nc; Cc Hi, Lin hip hi, Tng hi, cc t chc khc c ngn sch
nh nc h tr mt phn kinh ph hot ng;
- n v v trang nhn dn, k c To n qun s v Vin kim st qun s (Tr cc
doanh nghip thuc lc lng v trang nhn dn);
- n v s nghip, t chc khng s dng kinh ph ngn sch nh nc (Tr cc n
v s nghip ngoi cng lp), gm: n v s nghip t cn i thu, chi; Cc T chc phi
chnh ph; Hi, Lin hip hi, Tng hi t cn i thu chi; T chc x hi; T chc x hingh nghip t thu, t chi; T chc khc khng s dng kinh ph ngn sch nh nc.
1
KT. B TRNG
TH TRNG
- Th tng, cc Ph Th tng
Chnh ph ( bo co);
- Vn phng Chnh ph;
- Vn phng Quc hi;
- Vn phng Ch tch nc;
- Vn phng TW ng;
- Cc B, c quan ngang B, c quan thuc
Chnh ph;
- C quan Trung ng ca cc on th ;
- To n nhn dn ti cao;
- Vin kim st ND ti cao;
- UBND, S Ti chnh cc tnh,
thnh ph trc thuc TW;
- Cc Kim tra vn bn (B T php);
- Hi K ton v Kim ton Vit Nam;
- Hi kim ton vin hnh ngh Vit Nam;
- Cng bo;
- Cc n v thuc B Ti chnh;
- V Php ch- B Ti chnh;
- Lu: VT, V CKT
( k)
Trn Vn T
Phn th nht
N
G
STT
TN CHNG T
S HIU
1
A
I
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
II
1
2
3
4
5
6
III
2
Chng t k ton ban hnh theo Quyt nh ny
Ch tiu lao ng tin lng
Bng chm cng
Bng chm cng lm thm gi
Giy bo lm thm gi
Bng thanh ton tin lng
Bng thanh ton thu nhp tng thm
Bng thanh ton hc bng (Sinh hot ph)
Bng thanh ton tin thng
Bng thanh ton ph cp
Giy i ng
Bng thanh ton tin lm thm gi
Hp ng giao khon cng vic, sn phm
Bng thanh ton tin thu ngoi
Bin bn thanh l hp ng giao khon
Bng k trch np cc khon theo lng
Bng k thanh ton cng tc ph
Ch tiu vt t
Phiu nhp kho
Phiu xut kho
Giy bo hng, mt cng c, dng c
Bin bn kim k vt t, cng c, sn phm, hng ho
Bng k mua hng
Bin bn kim nghim vt t, cng c, sn phm, hng ho
Ch tiu tin t
5
BB
4
T
O
N
HD
5
C01a-HD
C01b-HD
C01c-HD
C02a-HD
C02b-HD
C03-HD
C04-HD
C05-HD
C06-HD
C07-HD
C08-HD
C09-HD
C10-HD
C11-HD
C12-HD
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
C 20 - HD
C 21 - HD
C 22 - HD
C 23 - HD
C 24 - HD
C 25 - HD
x
x
x
x
x
x
1
2
3
4
5
6
7
8
9
10
IV
1
2
3
4
5
6
7
B
1
2
3
4
5
Phiu thu
Phiu chi
Giy ngh tm ng
Giy thanh ton tm ng
Bin bn kim k qu (Dng cho ng Vit Nam)
Bin bn kim k qu (Dng cho ngoi t, vng bc, kim kh
qu, qu)
Giy ngh thanh ton
Bin lai thu tin
Bng k chi tin cho ngi tham d hi tho, tp hun
Bng k chi tin cho ngi tham d hi tho, tp hun
Ch tiu ti sn c nh
Bin bn giao nhn TSC
Bin bn thanh l TSC
Bin bn nh gi li TSC
Bin bn kim k TSC
Bin bn giao nhn TSC sa cha ln hon thnh
Bng tnh hao mn TSC
Bng tnh v phn b khu hao TSC
Chng t KT ban hnh theo cc vn bn php lut khc
V
Giy xc nhn hng vin tr khng hon li
Giy xc nhn tin vin tr khng hon li
Bng k chng t gc gi nh ti tr
ngh ghi thu- ghi chi ngn sch tin, hng vin tr
C 30 - BB
C 31 - BB
C 32 - HD
C 33 - BB
C 34 - HD
C 35 - HD
C 37 - HD
C 38 - BB
C 40a- HD
C 40b- HD
x
x
x
x
x
x
x
x
x
x
C 50 - BD
C 51 - HD
C 52 - HD
C 53 - HD
C54 - HD
C55a - HD
C55b - HD
x
x
x
x
x
x
x
Ho n GTGT
01 GTKT- 3LL
02 GTGT- 3LL
03PXK- 3LL
9
10
11
12
13
14
15
04 H02- 3LL
04/GTGT
x
x
16
17
18
19
20
21
22
23
24
25
26
27
Phn th hai
S
HIU
TK
TN TI KHON
PHM VI
P DNG
GHI CH
LOI 1: TIN V VT T
1
111
1111
1112
1113
112
1121
1122
1123
3
4
113
121
1211
1218
5
6
7
152
153
155
1551
1552
Tin mt
Tin Vit Nam
Ngoi t
Vng, bc, kim kh qu, qu
Tin gi Ngn hng, Kho bc
Tin Vit Nam
Ngoi t
Vng, bc, kim kh qu, qu
Tin ang chuyn
u t ti chnh ngn hn
u t chng khon ngn hn
u t ti chnh ngn hn khc
Nguyn liu, vt liu
Cng c, dng c
Sn phm, hng ho
Sn phm
Hng ho
Mi n v
Mi n v
Mi n v
n v c pht sinh
Mi n v
Mi n v
n v c hot
ng SX, KD
LOI 2: TI SN C NH
8
211
2111
2112
2113
2114
2115
2118
9
10
213
214
TSC hu hnh
Nh ca, vt kin trc
My mc, thit b
Phng tin vn ti, truyn dn
Thit b, dng c qun l
Cy lu nm, sc vt lm vic v cho SP
Ti sn c nh khc
TSC v hnh
Hao mn TSC
8
Mi n v
Chi tit theo
yu cu
qun l
Mi n v
Mi n v
11
12
STT
PHM VI
P DNG
GHI CH
311
14
15
313
3131
3132
3133
16
331
3311
3312
3318
17
332
3321
3322
3323
18
333
19
3331
33311
33312
3332
3334
3337
3338
334
Cho vay
Cho vay trong hn
Cho vay qu hn
Khoanh n cho vay
Cc khon phi tr
Phi tr ngi cung cp
Phi tr n vay
Phi tr khc
Cc khon phi np theo lng
Bo him x hi
Bo him y t
Kinh ph cng on
Cc khon phi np nh nc
Thu GTGT phi np
Thu GTGT u ra
Thu GTGT hng nhp khu
Ph, l ph
Thu thu nhp doanh nghip
Thu khc
Cc khon phi np khc
Phi tr cng chc, vin chc
9
Mi n v
n v c
khu tr thu
GTGT
Mi n v
n v c
d n tn dng
Mi n v
Chi tit tng
i tng
Mi n v
Cc n v c
pht sinh
Mi n v
20
335
21
22
336
337
23
24
STT
Tm ng kinh ph
Kinh ph quyt ton chuyn nm sau
3371 Nguyn vt liu, cng c, dng c tn kho
3372 Gi tr khi lng sa cha ln hon thnh
3373 Gi tr khi lng XDCB hon thnh
341
Kinh ph cp cho cp di
342
S
HIU
TK
Thanh ton ni b
TN TI KHON
Cc n v cp trn
n v c pht sinh
PHM VI
P DNG
GHI CH
411
n v c H SXKD
26
412
Chnh lch nh gi li ti sn
n v c pht sinh
27
413
Chnh lch t gi hi oi
n v c ngoi t
28
421
n v c n t
hng ca Nh nc
431
Mi n v
Cc qu
4311 Qu khen thng
4312 Qu phc li
4313 Qu n nh thu nhp
4314 Qu pht trin hot ng s nghip
30
441
461
Mi n v
ngun KP
4611 Nm trc
46111 Ngun kinh ph thng xuyn
46112
4612 Nm nay
46121 Ngun kinh ph thng xuyn
46122 Ngun kinh ph khng thng xuyn
4613 Nm sau
10
462
Ngun kinh ph d n
n v c
d n
37
531
38
631
39
635
40
41
643
661
Chi ph tr trc
Chi hot ng
Nm trc
Chi thng xuyn
Chi khng thng xuyn
Nm nay
Chi thng xuyn
Chi khng thng xuyn
Nm sau
Chi thng xuyn
Chi khng thng xuyn
Chi d n
Chi qun l d n
Chi thc hin d n
LOI 0: TI KHON NGOI BNG
Ti sn thu ngoi
Ti sn nhn gi h, nhn gia cng
35
511
5111
5112
5118
36
521
5211
5212
42
1
2
6611
66111
66112
6612
66121
66122
6613
66131
66132
662
6621
6622
001
002
11
n v c n t
hng ca Nh nc
Mi n v
PHM VI
P DNG
GHI CH
n v c
pht sinh
n v c pht sinh
n v c H SXKD
n v c hot ng
SXKD
n v c n t
hng ca Nh nc
n v c pht sinh
Mi n v
n v c
d n
3
4
5
6
004
005
007
008
0081
0082
009
0091
0092
Phn th ba
tin hnh i chiu gia s liu trn chng t k ton (nu cn) vi s liu ghi s, gia s liu ca cc s
k ton c lin quan vi nhau m bo s khp ng gia s liu trn chng t k ton vi s liu
ghi s v gia cc s k ton vi nhau. Tin hnh cng s pht sinh trn S Ci v cc s k ton chi tit.
- T cc s, th k ton chi tit lp Bng tng hp chi tit cho nhng ti khon phi ghi trn nhiu
s hoc nhiu trang s.
- Tin hnh cng s pht sinh N, s pht sinh C ca tt c cc ti khon trn S Ci hoc Nht k
- S Ci m bo s liu khp ng v bng tng s pht sinh S ng k chng t ghi s (i vi n
v p dng hnh thc k ton chng t ghi s) hoc s Tng cng ct s pht sinh trn Nht k- S Ci
(i vi n v p dng hnh thc k ton Nht k - S Ci). Sau tin hnh i chiu gia s liu trn
S Ci vi s liu trn s k ton chi tit hoc Bng tng hp chi tit, gia s liu ca k ton vi s liu
ca th qu, th kho. Sau khi m bo s khp ng s tin hnh kho s k ton. Trng hp c chnh
lch phi xc nh nguyn nhn v x l s chnh lch cho n khi khp ng.
Bc 2: Kho s
- Khi kho s phi k mt ng ngang di dng ghi nghip v cui cng ca k k ton. Sau
ghi Cng s pht sinh trong thng pha di dng k;
- Ghi tip dng S d cui k (thng, qu, nm);
- Ghi tip dng Cng s pht sinh ly k cc thng trc t u qu;
- Sau ghi tip dng Tng cng s pht sinh ly k t u nm;
* Dng S d cui k tnh nh sau:
S d N
S d N
S pht sinh
S pht sinh
=
+
cui k
u k
N trong k
C trong k
S d C
cui k
S d C
u k
S pht sinh
C trong k
S pht sinh
N trong k
- Sai st trong bt ton ti khon ghi s tin nhiu ln hoc con s ghi sai ln hn con s ghi
ng.
Khi dng phng php ghi s m nh chnh ch sai th phi lp mt Chng t ghi s nh chnh
do k ton trng (hoc ph trch k ton) k xc nhn.
(3) Phng php ghi b sung:
Phng php ny p dng cho trng hp ghi ng v quan h i ng ti khon nhng s tin ghi
s t hn s tin trn chng t hoc l b st khng cng s tin ghi trn chng t. Sa cha theo
phng php ny phi lp Chng t ghi s b sung" ghi b sung bng mc thng s tin chnh lch
cn thiu so vi chng t.
9.2- Sa cha trong trng hp ghi s k ton bng my vi tnh:
(1) Trng hp pht hin sai st trc khi bo co ti chnh nm np cho c quan nh nc c thm
quyn th phi sa cha trc tip vo s k ton ca nm trn my vi tnh;
(2) Trng hp pht hin sai st sau khi bo co ti chnh nm np cho c quan nh nc c
thm quyn th phi sa cha trc tip vo s k ton ca nm pht hin sai st trn my vi tnh v ghi
ch vo dng cui ca s k ton nm c sai st;
(3) Cc trng hp sa cha khi ghi s k ton bng my vi tnh u c thc hin theo Phng
php ghi s m hoc Phng php ghi b sung.
9.3- Khi bo co quyt ton nm c duyt hoc khi cng vic thanh tra, kim tra, kim ton kt
thc v c kt lun chnh thc, nu c quyt nh phi sa cha li s liu trn bo co ti chnh lin quan
n s liu ghi s k ton th n v phi sa li s k ton v s d ca nhng ti khon k ton c lin
quan theo phng php quy nh. Vic sa cha c thc hin trc tip trn s k ton ca nm pht
hin sai st, ng thi phi ghi ch vo trang cui (dng cui) ca s k ton nm trc c sai st (Nu
pht hin sai st sau khi bo co ti chnh np cho c quan nh nc c thm quyn) tin i chiu,
kim tra.
10- Cc hnh thc k ton p dng cho cc n v hnh chnh s nghip, gm:
- Hnh thc k ton Nht k chung;
- Hnh thc k ton Nht k- S Ci;
- Hnh thc k ton Chng t ghi s;
- Hnh thc k ton trn my vi tnh.
n v k ton c php la chn mt trong bn hnh thc s k ton ph hp v nht thit phi
tun th mi nguyn tc c bn quy nh cho hnh thc s k ton la chn v: Loi s, s lng, kt
cu cc loi s, mi quan h gia cc loi s, trnh t v k thut ghi chp cc loi s k ton.
ton ph hp. Trng hp n v c m S, Th k ton chi tit th ng thi vi vic ghi vo S Nht k
chung, cc nghip v kinh t c ghi vo cc S, Th k ton chi tit c lin quan.
- Cui thng (cui qu, cui nm) kho S Ci v cc S, Th k ton chi tit. T cc S, Th k
ton chi tit lp Bng tng hp chi tit" cho tng ti khon. S liu trn Bng tng hp chi tit c i
chiu vi s pht sinh N, s pht sinh C v s d cui thng ca tng ti khon trn S Ci. Sau khi kim
tra, i chiu nu m bo khp ng th s liu kho s trn S Ci c s dng lp Bng Cn i s
pht sinh" v bo co ti chnh.
V nguyn tc Tng s pht sinh N v Tng s pht sinh C trn Bng Cn i s pht sinh
phi bng Tng s pht sinh N v Tng s pht sinh C trn S Nht k chung cng k.
Trnh t ghi s k ton theo hnh thc k ton Nht k chung c th hin trn S s 01.
S s 01
TRNH T GHI S K TON
THEO HNH THC K TON NHT K CHUNG
CHNG T K TON
S NHT K CHUNG
S, TH K TON CHI TIT
S CI
BNG CN I S
PHT SINH
BO CO TI CHNH
Ghi hang ngay
Ghi cui thng
i chiu s liu cui thng
2- Hnh thc k ton Nht k- S Ci
2.1- c trng c bn ca hnh thc k ton Nht k - S Ci
c trng c bn ca hnh thc k ton Nht k- S Ci l cc nghip v kinh t, ti chnh pht sinh
c ghi chp kt hp theo trnh t thi gian v c phn loi, h thng ho theo ni dung kinh t (theo
ti khon k ton) trn cng 1 quyn s k ton tng hp l S Nht k- S Ci v trong cng mt qu trnh
ghi chp.
Cn c ghi vo S Nht k- S Ci l cc chng t k ton hoc Bng tng hp chng t k ton
cng loi.
2.2- Cc loi s k ton theo hnh thc k ton Nht k - S Ci
17
Tng s d N cc ti khon
Tng s d C cc ti khon
- Cc S, Th k ton chi tit cng phi c kho s cng s pht sinh N, s pht sinh C v
tnh ra s d cui thng ca tng i tng. Cn c vo s liu kho s ca cc i tng chi tit lp Bng
tng hp chi tit" cho tng ti khon. S liu trn Bng tng hp chi tit c i chiu vi s pht sinh
N, s pht sinh C v S d cui thng ca tng ti khon trn S Nht k - S Ci.
- S liu trn S Nht k - S Ci, trn S, Th k ton chi tit v Bng tng hp chi tit sau khi
kha s c kim tra, i chiu nu khp, ng s c s dng lp Bng cn i ti khon v cc bo
co ti chnh khc.
Trnh t ghi s k ton theo hnh thc k ton Nht k- S Ci, c th hin trn S s 02.
S s 02
TRNH T GHI S K TON
THEO HNH THC K TON NHT K- S CI
CHNG T K TON
S
QU
BNG TNG
HP CHNG
T K TON
CNG LOI
NHT K- S CI
18
S TH
K TON
CHI TIT
BNG
TNG HP
CHI TIT
BO CO TI CHNH
Ghi hang ngay
Ghi cui thng
i chiu s liu cui thng
S QU
S NG K
CHNG T GHI S
BNG TNG
HP CHNG
T K TON
CNG LOI
CHNG T GHI S
S CI
19
S, TH
K TON
CHI TIT
BNG
TNG
HP
CHI
TIT
BNG CN I
S PHT SINH
bo co ti chnh
Ghi hang ngay
Ghi cui thng
i chiu s liu cui thng
4- Hnh thc k ton trn my vi tnh
4.1- c trng c bn ca Hnh thc k ton trn my vi tnh
c trng c bn ca Hnh thc k ton trn my vi tnh l cng vic k ton c thc hin theo
mt chng trnh phn mm k ton trn my vi tnh. C nhiu chng trnh phn mm k ton khc nhau
v tnh nng k thut v tiu chun, iu kin p dng. Phn mm k ton c thit k theo nguyn tc
ca mt trong ba hnh thc k ton hoc kt hp cc hnh thc k ton quy nh trn y. Phn mm k
ton tuy khng hin th y quy trnh ghi s k ton nhng phi m bo in c y s k ton v
BCTC theo quy nh. Khi ghi s KT bng my vi tnh th n v c la chn mua hoc t xy dng phn
mm k ton ph hp. Hnh thc k ton trn my vi tnh p dng ti n v phi m bo cc yu cu sau:
- C cc s k ton tng hp v s k ton chi tit cn thit p ng yu cu k ton theo quy
nh. Cc s k ton tng hp phi c y cc yu t theo quy nh ca ch s k ton.
- Thc hin ng cc quy nh v m s, ghi s, kha s v sa cha s k ton theo quy nh ca
Lut K ton, cc vn bn hng dn thi hnh Lut K ton v ca Ch k ton ny.
- n v phi cn c vo cc tiu chun, iu kin ca phn mm k ton do B Ti chnh quy nh
ti Thng t s 103/2005/TT-BTC ngy 24/11/2005 la chn phn mm k ton ph hp vi yu cu
qun l v iu kin ca n v.
4.2- Cc loi s ca Hnh thc k ton trn my vi tnh
Phn mm k ton c thit k theo Hnh thc k ton no s c cc loi s ca hnh thc k ton
. n v c th thit k mu s khng hon ton ging s k ton ghi bng tay, tuy nhin phi m bo
cc ni dung theo quy nh.
4.3- Trnh t ghi s k ton theo Hnh thc k ton trn my vi tnh
- Hng ngy, k ton cn c vo chng t k ton hoc Bng tng hp chng t k ton cng loi
c kim tra, xc nh ti khon ghi N, ti khon ghi C nhp d liu vo my vi tnh theo cc
bng, biu c thit k sn trn phm mm k ton. Theo quy trnh ca phn mm k ton, cc thng tin
c nhp vo my theo tng chng t v t ng nhp vo s k ton tng hp (S Ci hoc Nht k- S
Ci...) v cc s, th k ton chi tit c lin quan.
- Cui thng (hoc vo bt k thi im cn thit no), k ton thc hin cc thao tc kho s v lp
bo co ti chnh. Vic i chiu gia s liu tng hp vi s liu chi tit c thc hin t ng v lun
m bo chnh xc, trung thc theo thng tin c nhp trong k. Ngi lm k ton c th kim tra, i
chiu s liu gia s k ton vi bo co ti chnh sau khi in ra giy. Cui k k ton s k ton c in
ra giy, ng thnh quyn v thc hin cc th tc php l theo quy nh v s k ton ghi bng tay.
Trnh t ghi s k ton theo Hnh thc k ton trn my vi tnh c th hin trn S s 04.
S s 04
TRNH T GHI S K TON
THEO HNH THC K TON TRN MY VI TNH
S K TON
CHNG T K TON
PHN MM
K TON
20
- S tng hp
- S chi tit
BNG TNG HP
CHNG T K
TON CNG LOI
BO CO
TI CHNH
MY VI TNH
K hiu
mu s
TN S
Phm vi
p dng
S01- H
S02a- H
S02b- H
S02c- H
S03- H
S04- H
S05-H
S11- H
S12- H
S13- H
S21- H
S22- H
14
15
16
17
18
19
20
21
Nht k- S Ci
Chng t ghi s
S ng k Chng t ghi s
S Ci (Dng cho hnh thc k ton Chng t ghi s)
S Ci (Dng cho hnh thc k ton Nht k chung)
S Nht k chung
Bng cn i s pht sinh
S qu tin mt (S chi tit tin mt)
S tin gi Ngn hng, Kho bc
S theo di tin mt, tin gi bng ngoi t
S kho (Hoc th kho)
S chi tit nguyn liu, vt liu, cng c, dng c, sn
phm, hng ho
Bng tng hp chi tit nguyn liu, vt liu, cng c, dng
c, sn phm, hng ho
S ti sn c nh
S theo di TSC v cng c, dng c ti ni s dng
S chi tit cc ti khon
S theo di cho vay (Dng cho d n tn dng)
S theo di d ton ngn sch
S theo di ngun kinh ph
S tng hp ngun kinh ph
S chi tit u t chng khon
22
23
24
S51- H
S52- H
S53- H
25
26
S54- H
S55- H
13
21
n v c ngoi t
n v c kho vt
liu, dng c, sn
phm, hng ho
S23- H
S31 - H
S32 - H
S33- H
S34- H
S41- H
S42- H
S43- H
S45- H
n v c u t
chng khon
n v c SXKD
n v np thu
GTGT
27
28
29
30
31
S61- H
S 62 - H
S63 - H
S71- H
S72- H
n v c d n
n v c SXKD
S04/CT- H
Phn th t
H THNG BO CO TI CHNH
I-
QUY NH CHUNG
- Cc n v k ton cp trn c trch nhim kim tra, xt duyt bo co quyt ton cho n v k
ton cp di v lp bo co ti chnh tng hp t cc bo co ti chnh nm ca cc n v k ton cp
di v cc n v k ton trc thuc .
2.2- Trch nhim ca c quan Ti chnh, Kho bc Nh nc, Thu
Cc c quan Ti chnh, Kho bc Nh nc, Thu v cc n v khc c lin quan, c trch nhim
phi hp trong vic kim tra, i chiu, iu chnh, cung cp v khai thc s liu v kinh ph v s dng
kinh ph, qun l v s dng ti sn v cc hot ng khc c lin quan n tnh hnh thu, chi ngn sch
nh nc v cc hot ng nghip v chuyn mn ca n v hnh chnh s nghip.
3- Yu cu lp v trnh by bo co ti chnh, bo co quyt ton ngn sch
Vic lp bo co ti chnh, bo co quyt ton ngn sch phi bo m s trung thc, khch quan,
y , kp thi, phn nh ng tnh hnh ti sn, thu, chi v s dng cc ngun kinh ph ca n v.
Vic lp bo co ti chnh, bo co quyt ton ngn sch phi cn c vo s liu sau khi kho s k
ton. Bo co ti chnh, bo co quyt ton ngn sch phi c lp ng ni dung, phng php v trnh
by nht qun gia cc k bo co.
Bo co ti chnh, bo co quyt ton ngn sch phi c ngi lp, k ton trng v Th trng
n v k, ng du trc khi np hoc cng khai.
4- K hn lp bo co ti chnh
- Bo co ti chnh ca cc n v hnh chnh s nghip, t chc c s dng kinh ph ngn sch nh
nc c lp vo cui k k ton qu, nm .
- Bo co ti chnh ca cc n v, t chc khng s dng kinh ph ngn sch c lp vo cui k
k ton nm;
- Cc n v k ton khi b chia, tch, sp nhp, chm dt hot ng phi lp bo co ti chnh ti
thi im quyt nh chia, tch, sp nhp, chm dt hot ng;
5- K hn lp bo co quyt ton ngn sch
Bo co quyt ton ngn sch lp theo nm ti chnh l bo co ti chnh k k ton nm sau khi
c chnh l, sa i, b sung trong thi gian chnh l quyt ton theo qui nh ca php lut.
6- Thi hn np bo co ti chnh, bo co quyt ton ngn sch
6.1- Thi hn np bo co ti chnh
6.1.1- Thi hn np bo co ti chnh qu
- n v k ton trc thuc (nu c) np bo co ti chnh qu cho n v k ton cp III, thi hn
np bo co ti chnh do n v k ton cp trn cp III quy nh;
- n v k ton cp III np bo co ti chnh cho n v k ton cp II v c quan Ti chnh, Kho
bc ng cp chm nht 10 ngy, sau ngy kt thc k k ton qu;
- n v k ton cp II np bo co ti chnh cho n v k ton cp I hoc cho c quan Ti chnh,
Kho bc ng cp chm nht 20 ngy, sau ngy kt thc k k ton qu;
- n v k ton cp I np bo co ti chnh cho c quan Ti chnh, Kho bc ng cp chm nht
25 ngy, sau ngy kt thc k k ton qu;
6.1.2- Thi hn np bo co ti chnh nm
a- i vi n v hnh chnh s nghip, t chc c s dng kinh ph NSNN
Bo co ti chnh nm ca n v hnh chnh s nghip, t chc c s dng kinh ph NSNN sau khi
c chnh l sa i, b sung s liu trong thi gian chnh l quyt ton theo quy nh ca php lut
thi hn np cho c quan c thm quyn theo quy nh ti tit 6.2, im 6, mc I phn th t.
23
K hiu
biu
TN BIU BO CO
K HN
LP
BO
CO
Ti
chnh
(*)
NI NHN
Kho Cp Thng
bc
trn
k
(*)
B01- H
Bng cn i ti khon
Qu, nm
B02- H
Qu, nm
F02-1H
Qu, nm
F02-2H
Qu, nm
F02-3aH
Qu, nm
F02-3bH
Qu, nm
B03- H
Qu, nm
B04- H
Nm
B05- H
Nm
10
B06- H
Nm
B02/CT-H
Nm
B03/CT-H
Nm
B04/CT-H
Nm
Ghi ch:
(*) Ch np bo co ti chnh nm
Nhng n v va l n v d ton cp I, va l n v d ton cp III nhn d ton kinh
ph trc tip t Th tng Chnh ph hoc Ch tch UBND do c quan Ti chnh trc tip
duyt quyt ton th bo co gi cho c quan Ti chnh.
n v d ton cp II ch gi bo co ti chnh cho n v d ton cp I
n v d ton cp I gi c quan Ti chnh, Thng k, Kho bc
25
2- Mu bo co ti chnh
2.1- Mu bo co ti chnh p dng cho cc n v k ton cp III
M chng......................... ....
n v bo co.........................
M n v SDNS:.....................
Mu s B01- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
BNG CN I TI KHON
Qu ........nm.......
S
hiu
TK
A
-------
TN TI KHON
B
A - Cc TK trong Bng
-------------------------Cng
B - Cc TK ngoi Bng
-
S D U K
N
1
C
2
-------
-------
S PHT SINH
K ny
Lu k t u nm
N
C
N
C
3
4
5
6
-----
-----
-------
--------
n v tnh:.................
S D
CUI K (*)
N
C
7
8
-------
K ton trng
(K, h tn)
26
-------
M chng:.......................................
n v bo co:.................................
M n v SDNS:.............................
Mu s B02- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
CH TIU
M
s
TNG
S
Ngn sch nh nc
Tn
g
NSNN
Ph, l
Vin
giao
ph li
tr
Ngun
khc
s
A
I
A
1
2
3
4
5
6
7
8
9
KINH PH HOT NG
Loi...................Khon.....................
Kinh ph thng xuyn
Kinh ph cha s dng k trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng k ny (04= 01 + 02)
Lu k t u nm
Kinh ph s dng ngh quyt ton k ny
Lu k t u nm
Kinh ph gim k ny
Lu k t u nm
01
02
03
04
05
06
07
08
09
27
10
B
1
2
3
4
5
6
7
8
9
10
II
1
2
3
4
5
6
7
8
9
10
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
III
1
2
3
4
5
6
7
8
9
10
IV
1
2
3
4
5
6
7
8
9
10
......................................
KINH PH D N
Loi...................Khon.....................
Kinh ph cha s dng k trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng k ny (34= 31 + 32)
Lu k t u nm
Kinh ph s dng ngh quyt ton k ny
Lu k t u nm
Kinh ph gim k ny
Lu k t u nm
Kinh ph cha s dng chuyn k sau (40= 34 36 - 38)
Loi...................Khon.....................
......................................
KINH PH U T XDCB
Loi...................Khon.....................
Kinh ph cha s dng k trc chuyn sang
Kinh ph thc nhn k ny
Lu k t u nm
Tng kinh ph c s dng k ny (44 = 41 + 42)
Lu k t u nm
Kinh ph s dng ngh quyt ton k ny
Lu k t u nm
Kinh ph gim k ny
Lu k t u nm
Kinh ph cha s dng chuyn k sau (50 = 44 46- 48)
29
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
Loi...................Khon.....................
PHN II- KINH PH S DNG NGH QUYT TON
Loi
Khon
Nhm
mc
chi
Mc
Tiu
mc
Ni dung chi
M
s
Tng
s
I- Chi hot ng
100
101
2-Chi
xuyn
thng
102
200
khng
Ngn sch nh nc
Tn
g s
NSNN
giao
Ph, l
ph li
Vin
tr
.....................
III- Chi d n
300
1- Chi qun l d n
301
302
400
1- Chi xy lp
401
2- Chi thit b
402
3- Chi ph khc
403
Cng
Ngi lp biu
K ton trng
30
Ngun
khc
6
(K, h tn)
(K, h tn)
M chng:......................................................
n v bo co:................................................
M n v SDNS:............................................
Mu s F02- 1H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
Khon
Nhm
mc
chi
Ch tiu
K trc
chuyn
sang
1
S thc nhn
K
ny
Lu k t
u nm
KP s dng
ngh quyt ton
Tng s kinh
ph c s
dng k ny
K
ny
Lu k t
u nm
n v tnh:.........................
Kinh ph
Kinh
gim k ny
ph
cha s
K
Lu k t
dng
ny
u nm
chuyn
k sau
7
Cng
Ngi lp biu
( K, h tn )
K ton trng
(K, h tn )
31
M chng:.......................................................
Mu s F02- 2H
n v bo co:.................................................
(Ban hnh theo Q s: 19/2006/Q/BTC
M n v SDNS:.............................................
ngy 30/3/2006 ca B trng BTC)
BO CO CHI TIT KINH PH D N
Qu............nm..........
Tn d n:...........................m s.......................... thuc chng trnh.......................khi u.............................kt thc..............................
C quan thc hin d n:......................Tng s kinh ph c duyt ton d n.........................S kinh ph c duyt k ny....................
Loi........................Khon...........................
I- TNH HNH KINH PH
n v tnh:....................
STT
Ch tiu
M s
K
Lu k
Lu k t khi
ny
t u nm
khi u
A
B
C
1
2
3
1
Kinh ph cha s dng k trc chuyn sang
01
2
Kinh ph thc nhn
02
3
Tng kinh ph c s dng (03= 01 + 02)
03
4
Kinh ph s dng ngh quyt ton
04
5
Kinh ph gim
05
6
Kinh ph cha s dng chuyn k sau (06 = 03- 04- 05)
06
II- CHI TIT KINH PH D N S DNG NGH QUYT TON
STT
A
Mc
B
Tiu mc
C
Ch tiu
D
K ny
1
Lu k t u nm
2
Lu k t khi khi u
3
(K, h tn)
M chng:.......................................................
n v bo co:.................................................
M n v SDNS:.............................................
(K, h tn)
D ton
nm trc
cn li
D ton giao
trong nm
(K c b sung)
D ton c
s dng
trong nm
3=1+2
D ton rt
Trong
Lu k
k
t u nm
4
n v tnh:............
Np khi phc d ton
D
D ton
ton
cn li
Trong
Lu k
b
hu
Kho bc
k
t u nm
9=3-5+7-8
Cng
Xc nhn ca Kho bc
K ton
K ton trng
(K, h tn)
33
K ton trng
Th trng n v
(K, h tn)
M chng:.......................................................
n v bo co:.................................................
M n v SDNS:.............................................
Mu s F02- 3bH
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
NI DUNG
Tm
ng
cn li
u k
1
Rt tm ng ti
KB
Trong Ly k t
k
u nm
2
3
Thanh ton tm
ng
Trong Ly k t
k
u nm
4
5
n v tnh:...............
Tm ng np tr Tm ng
cn li
cui k
Trong Ly k t
k
u nm
6
7
8=1+3-5-7
(K, h tn)
K ton trng
(K, h tn)
35
Th trng n v
(K, h tn, ng du)
M chng:....................................
n v bo co:...............................
M n v SDNS:...........................
Mu s B03- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
S
TT
A
1
2
3
5
6
7
8
CH TIU
Tng
s
C
01
cng
1
B
S chnh lch thu ln hn chi cha
phn phi k trc chuyn sang (*)
Thu trong k
Lu k t u nm
Chi trong k
Trong :
- Gi vn hng bn
- Chi ph bn hng, chi ph qun l
- Thu GTGT theo phng php trc tip
Lu k t u nm
Chnh lch thu ln hn chi k ny
(09= 01 + 02 - 04) (*)
Lu k t u nm
Np NSNN k ny
Lu k t u nm
Np cp trn k ny
Lu k t u nm
B sung ngun kinh ph k ny
Lu k t u nm
Trch lp cc qu k ny
Lu k t u nm
S chnh lch thu ln hn chi cha
phn phi n cui k ny (*) (19=0911-13-15-17)
n v tnh:.....................
Chia ra
Hot
Hot
Hot
ng... ng... ng...
2
3
4
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
(*) Nu chi ln hn thu th ghi s m di hnh thc ghi trong ngoc n (....).
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
36
M chng............................
n v bo co......................
M n v SDNS...................
Mu s B04- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
S
T
T
- Loi ti sn c nh
- Nhm ti sn c nh
n
v tnh
s
lng
TSC hu hnh
1.1
1.2
My mc, thit b
...........
1.3
1.4
II
TSC v hnh
2.1
........................
........................
2.2
........................
........................
Cng
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
37
M chng:...........................
n v bo co:.....................
M n v SDNS...................
Mu B05- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
CH TIU
M S
S TIN
01
02
S s dng trong nm
03
04
II
05
06
07
08
III
09
10
11
12
Ngy... thng... nm ...
Ngi lp biu
K ton trng
Th trng n v
(K, h tn)
(K, h tn)
38
M chng: ............................
n v bo co: .......................
M n v SDNS: ....................
Mu B06- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
40
Loi Khon
Ni dung
C
1- D ton thuc Ngn
sch nh nc
D
ton
nm
trc
chuyn
sang
D ton
giao trong
nm (K c
s iu
chnh tng,
gim)
2
Tng
d
ton
c
s
dng
3
2- D ton thuc
ngun khc
41
D ton nhn
Tng
s
4
Ngn sch nh nc
Rt
Nhn
Ghi thu
t Kho
bng
ghi chi
bc
lnh chi
5
6
7
Ngun
khc
D
ton
b
hu
D
ton
thc cn
li Kho
bc
10
42
Mu s B02/CT- H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
NGUN KINH PH
M
s
T
ng
s
CH TIU
A
I
A
1
2
3
4
5
6
B
KINH PH HOT NG
Loi...............Khon............
Kinh ph thng xuyn
Kinh ph cha s dng nm
trc chuyn sang
Kinh ph thc nhn nm nay
Tng kinh ph c s dng
nm nay (03= 01 + 02)
Kinh ph s dng ngh
quyt ton nm nay
Kinh ph gim nm nay
Kinh ph cha s dng chuyn
nm sau (06= 03 04- 05)
Tng s
Ngn sch nh nc
Ph
T NS
, Vi
ng NN l
n
s gia ph tr
o
li
2
3
4
5
Ngu
n
khc
01
02
03
04
05
06
43
T
ng
s
n v A
Ngn sch nh nc
Ph
Tn NS
, Vi
g
NN l
n
s
gia ph tr
o
li
8
9
10 11
Ngu
n
kh
c
T
ng
s
n v B
Ngn sch nh nc
Ph,
T NS
l
Vi
ng NN ph
n
s gia
tr
o
li
12
13
14
15
16
17
Ng
un
kh
c
18
B
1
2
3
4
5
6
II
1
2
3
4
5
6
07
08
09
10
11
12
13
14
15
16
17
18
44
III KINH PH D N
Loi...............Khon............
1 Kinh ph cha s dng nm
trc chuyn sang
2 Kinh ph thc nhn nm nay
3 Tng kinh ph c s dng
nm nay (21 = 19 + 20)
4 Kinh ph s dng ngh
quyt ton nm nay
5 Kinh ph gim nm nay
6 Kinh ph cha s dng chuyn
nm sau (24 = 21 22 - 23)
Loi...............Khon............
......................................
IV KINH PH U T XDCB
Loi...............Khon............
1 Kinh ph cha s dng nm
trc chuyn sang
2 Kinh ph thc nhn nm nay
3 Tng kinh ph c s dng
nm nay (27 = 25 + 26)
4 Kinh ph s dng ngh
quyt ton nm nay
5 Kinh ph gim nm nay
6 Kinh ph cha s dng chuyn
nm sau (30 = 27 28 - 29)
Loi...............Khon............
.......................................
19
20
21
22
23
24
25
26
27
28
29
30
45
Kho
n
Nhm
mc
Tiu
Mc mc
Ni dung chi
Tng s
Ngn sch nh nc
M
s
chi
Ngi lp biu
(K, h tn)
G
I- Chi hot ng
1- Chi thng xuyn
2-Chi khng thng
xuyn
II- Chi theo n t
hng ca Nh nc
.....................
III- Chi d n
1- Chi qun l d n
2- Chi thc hin d n
.....................
III- Chi u t XDCB
1- Chi xy lp
2- Chi thit b
3- Chi ph khc
Cng
H
100
101
102
T
ng
s
T
ng
s
NS
N
N
gia
o
Ph
,
l
ph
li
n v A
Ngn sch nh nc
Vi
n
tr
Ng
u
n
kh
c
T
ng T
s ng
s
NS
NN
gia
o
9
200
300
301
302
400
401
402
403
K ton trng
(K, h tn)
46
Ph
,
l
ph
li
10
Vi
n
tr
11
...
Ngu
n
khc
12
13
M chng:..............................
n v bo co:........................
M n v SDNS:.....................
Mu B03/CT-H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
S
TT
CH TIU
M
s
D
ton
A
1
C
01
B
S chnh lch thu ln hn chi cha
phn phi nm trc chuyn sang (*)
Thu trong nm
Chi trong nm
03
04
Np NSNN
05
Np cp trn
06
07
Trch lp cc qu
08
09
n v tnh:................
So snh
S tuyt i
Thc
thc
(2- 1)
hin
hin/
Tng Gim
d ton
(+)
(-)
(%)
2
3
4
5
02
(*) Nu chi ln hn thu th ghi s m di hnh thc ghi trong ngoc n (....).
Ngy .....thng .....Nm........
Ngi lp biu
(K, h tn)
K ton trng
(K, h tn)
47
Th trng n v
(K, h tn, ng du)
M chng: ....
n v bo co: ..
M n v SDNS: ..
Mu B04/CT-H
(Ban hnh theo Q s: 19/2006/Q/BTC
ngy 30/3/2006 ca B trng BTC)
M
s
Tng
s
C
10
B
Kinh ph cha s dng v d ton nm trc
c php chuyn sang nm nay
(10 = 11 + 14)
Ngun NSNN (11 = 12 + 13)
12
13
Ngun khc
14
15
II
16
Ngun NSNN
17
Ngun khc
18
19
20
22
23
IV
24
Ngun NSNN
25
Ngun khc
26
27
28
A
I
III
CH TIU
11
21
48
29
Chia ra
Loi,
Loi,
khon khon
2
3
Ngun khc
30
31
VI
32
33
Ngun khc
34
35
37
38
Ngun khc
39
40
VII
36
K ton trng
(K, h tn)
49
Th trng n v
(K, h tn, ng du)