TRNG THCN CH TO MY

B MN K TON
--------------------------

CHUYN
THC TP TT NGHIP
NGNH : K TON

ti :HON THIN K TON TIN LNG V CC KHON

TRCH THEO TIN LNG TI CNG TY C PHN U T XY
DNG HNG CNG

Sinh vin

: L TH H DUYN

Lp

: KT-K9

H Ni, thng 5 nm 2011

DANH MC CC T, CC K HIU VIT TT

STT

Ni dung

Ch vit tt

Sn xut kinh doanh

SXKD

Cn b cng nhn vin

CBCNV

Vn kinh doanh

VKD

Bo him x hi

BHXH

Bo him y t

BHYT

Bo him tht nghip

BHTN

Kinh ph cng on

KPC

S lng

SL

Hot ng ti chnh

HTC

10

S th t

STT

11

T trng :

12

Tc pht trin lin hon

13

Tc pht trin bnh qun

BQ %

14

Ti sn c nh

TSC

15

Trch nhim hu hn

TNHH

16

K hoch k thut

KHKT

17

Tc pht trin bnh qun

TPTBQ

18

Lao ng trc tip

LTT

19

Chi ph

CP

20

Ngi lao ng

NL

21

Tin lng

TL

22

Mi quan h

MQH

23

Sn xut

SX

24

Trung hc chuyn nghip

THCN

25

Nguyn vt liu

NVL

LH %

MC LC
NI DUNG

Trang

Li m u..................................................................................................

Chng 1: Tng qut v cng ty c phn txd Hng Cng................

1.1. Qu trnh hnh thnh v pht trin ca Cng ty c phn txd Hng Cng
.....................................................................................................................5
1.2.c im hot ng kinh doanh v t chc qun l SXKD .................

13

ca Cng ty c phn ddtxd Hng Cng

Chng 2: Thc trng cng tc k ton ti tin lng v cc khon . .

15

trch tin lng ti cng ty cptxd Hng Cng

2.1.c im t chc cng tc k ton ti Cng ty c phn txd Hng Cng
.....................................................................................................................15
2.2. Hnh thc t chc s k ton ti Cng ty c phn txd Hng Cng.

16

2.3. H thng ti khon k ton p dng ti Cng ty...................................

17

2.4.Thc trng cng tc k ton tin lng v cc khon............................

19

trch theo tin lng ti Cng ty c phn txd Hng Cng

Chng 3: Nhn xt nh gi v cng tc k ton tin lng...............

33

v cc khon trch theo tin lng ti cng ty CPTXD Hng Cng

3.1. Nhn xt chung v cng tc k ton tin lng v................................

33

cc khon trch theo tin lng ti Cng ty c phn txd Hng Cng
3.2. Gii php hon thin cng tc hch ton k ton tin lng ...

35

v cc khon trch theo lng ti Cng ty c phn txd Hng Cng

Kt lun.

37

LI M U
Lao ng c vai tr quan trng trong qu trnh sn xut kinh doanh ca
doanh nghip. Vic hch ton tin cng, tin lng chnh xc v kp thi s em
li li ch cho ngi lao ng, m bo cho h mt mc sng n nh, to iu
kin cho h cng hin kh nng v sc lao ng, iu cng ng ngha vi
vic em li li nhun cao hn cho doanh nghip.
Ni cch khc, tin lng c vai tr l n by kinh t lao ng tc dng
trc tip n ngi lao ng. V vy, mi doanh nghip cn la chn hnh thc
v phng php k ton tin lng tr lng mt cch hp l, trn c s
m tho mn li ch ca ngi lao ng, c ng lc thc y lao ng nhm
nng cao nng sut lao ng, gp phn lm gim chi ph sn xut kinh doanh, h
gi thnh v tng doanh li cho doanh nghip. Vic tng cng cng tc qun l
lao ng, k ton tin lng v cc khon trch theo lng mt cch khoa hc s
tit kim c chi ph nhn cng, y mnh hot ng sn xut v h gi thnh
sn phm.
Vi vai tr l sinh vin chuyn ngnh k ton ang trong thi gian thc
tp, t nhn thy vic thc tp chuyn ngnh i vi bn thn trc khi tt
nghip l rt quan trng, thc tp to c hi lm quen vi mi trng lm vic,
to iu kin em cp nht bi dng thm v kin thc chuyn mn, kin
thc x hi, tu dng v t tng o c, thc t chc k lut, kh nng vn
ng qun chng, rt ngn khong cch gia l thuyt v thc t, hiu bit thc
t hn v t chc cng tc k ton ti doanh nghip. T gip em hon thnh
tt nht bo co thc tp tt nghip.
T nhng nhn thc trn, sau khi hc xong cc chng trnh ca kho
hc, c s nht tr ca nh trng, trng trung hc cng ngh ch to my
cng vi s gip ca gio vin m Vn Chung v cc nhn vin k ton ti
Cng ty c phn u t xy dng Hng Cng, em thc hin chuyn :
Hon thin k ton tin lng v cc khon trch theo tin lng ti
Cng ty c phn txd Hng Cng.

*Kt cu ca chuyn gm:

Chng 1: Tng qut v Cng ty C phn txd Hng Cng.

Chng 2: Thc trng cng tc k ton tin lng v cc khon

trch theo tin lng ti Cng ty c phn txd Hng Cng.

Chng 3: Nhn xt nh gi v cng tc k ton tin lng v

cc khon trch theo tin lng ti Cng ty c phn txd Hng
Cng.

* Phm vi nghin cu
- Thi gian: Nghin cu kt qu hot ng SXKD ca cng ty qua 3 nm
(2009 - 2011), cng tc k ton tin lng v cc khon trch theo lng thng
12 nm 2011.
- Khng gian: Ti cng ty c phn txd Hng Cng.
* Phng php nghin cu:
- Phng php thu thp s liu:
+ K tha, thu thp s liu c sn ti Cng ty
+ Phng vn cc cn b phng ban ca Cng ty
- Phng php x l s liu:
+ Phn tch tng hp thng k
+ Lp bng biu
+ Tnh ton nhng ch tiu cn thit phc v cho vic nghin cu.

CHNG 1
TNG QUT V CNG TY C PHN TXD Hng Cng
1.1. Qu trnh hnh thnh v pht trin ca Cng ty c phn txd Hng
Cng
Cng ty c phn txd Hng Cng c a ch ti: Phng Trch-Vnh Ngcng Anh-H Ni. L mt Cng ty c phn hot ng chnh trong lnh vc xy
dng,M s doanh nghip:0101890542 ngy 16 thng 3 nm 2012 do s K
hoch v u t Thnh Ph H Ni cp.
Cng ty c biu tng ring v c t cch php nhn y theo php
lut trong gim c l ngi i din php lut ca cng ty. Tri qua 5 nm
thnh lp t mt cng ty c phn vi s vn iu l ban u l
1.200.000.000ng (mt t hai trm triu ng), n nay Cng ty nng vn
iu l ln 8.000.000.000 ng (tm t ng). Cng ty ng gp cho cng
cuc pht trin kinh t ca huyn Lng Sn ni ring v tnh Ha Bnh ni
chung nhiu thnh tu quan trng. Tnh n nay Cng ty khai thc v ch
bin c 550.575m3 cc loi. ng thi vn chuyn v thi cng nhiu cng
trnh nh , ng giao thng cho cc vng ln cn.Hin nay Cng ty c phn
Thnh Hiu cho i vo hot ng dy truyn sn xut mi nhp khu nguyn
bn t Hn Quc v vi cng sut 350m3/gi.
*Tnh hnh v c s vt cht k thut ca Cng ty
hot ng kinh doanh t hiu qu cao th s dng mt cch ti u cc
yu t ngun lc l mt yu cu quan trng, v vy ta cn tm hiu c s vt
cht, tnh hnh s dng cc yu t ngun lc ca cng ty trong lnh vc sn xut
kinh doanh.

Biu 1.1: Tnh hnh trang b TSC ca Cng ty n 31/12/2011

T
T

I
1
2
3
4
5
II

GTCL

Nguyn gi
Tn ti sn

Gi tr

TT

(ng)

(%)

Gi tr cn li

so vi

(ng)

NG

(%)
TSC hu hnh
97,8 18.584.238.994
84,6
21.967.620.450
Nh ca vt kin trc
1.317.747.000
5,9 1.105.028.545
83,9
My mc thit b
9.497.420.974
42,3 7.246.286.609
76,3
Phng tin vn ti
4.358.202.656
19,4 3.438.674.020.
78,9
16,5 3.706.953.074
100
Xy dng c bn d dang 3.706.953.074
TSC hu hnh khc
3.087.296.746
13,7 3.087.296.746
100
TSC v hnh
500.000.000
2,2
500.000.000
100
Tng TSC (I+II)
100 19.084.238.994
84,9
22.467.620.450
( Ngun: Phng Ti Chnh - K ton)
Cng ty hot ng chnh trong lnh vc hot ng kinh doanh khai thc v

ch bin cc sn phm t vi, kt cu TSC ca cng ty hn 90% l TSC

hu hnh, TSC v hnh chim t l rt nh. Trong , my mc thit b chim
t trng cao nht 42,30%. iu ny chng t cng ty quan tm, ch trng n
trang thit b my mc phc v cho qu trnh khai thc v sn xut .
Tip l phng tin vn ti chim 19,4%. Do l mt Cng ty ang
trong giai on xy dng cng ty ngy cng pht trin vng mnh v n nh
hn nn xy dng c bn d dang chim t trng 16,5% trong tng ti sn ca
cng ty. TSC hu hnh khc chim t trng 13,7%. Cn li 2,2% ti sn ca
Cng ty l TSC v hnh
*c im v c cu lao ng trong Cng ty
Cht lng v kt cu lao ng nm 2011 ca Cng ty c phn Thnh
Hiu qua biu 1.2:
Cng ty c phn Thnh Hiu l mt cng ty chuyn khai thc v sn xut
cc mt hng vi cho cc cng ty xy dng ng chn trn a bn Tnh Ho
Bnh v cc tnh ln cn nh H Ni, Ninh Bnh, Ph Th...Do c th ca ngh
khai thc v vy cng nhn k thut chim t trng khng cao, m ch yu l

nhng lao ng ph thng c sc kho, th lc tt. Nhng n nay i ng cng

nhn vin ca cng ty ngy cng c tr ho, trnh k nng, tay ngh, k
thut ngy cng c ch trng nng cao. Cng ty thng xuyn m nhng lp
hc nng cao tay ngh cho i ng lao ng ph thng, v to iu kin cho
cn b cng nhn vin ca cng ty hc tp v nng cao trnh .

Biu 1.2: C cu lao ng ca Cng ty

VT: Ngi

TT

Ch tiu

Nm 2009
SL

TT (%)

Nm 2010
SL

Nm 2011

TT (%)

SL

TT (%)

Theo MQH vi SX

Lao ng gin tip

10

17,9

11

15,7

13

14,6

Lao ng trc tip

46

82,1

59

84,3

76

85,4

II

Theo gii tnh

Lao ng nam

54

96,4

64

91,4

82

92,1

Lao ng n

3,6

8,6

7,9

5,4

5,7

6.7

III

Theo trnh

i hc, cao ng

THCN, trng ngh

13

23,2

29

41,4

43

48,3

Lao ng ph thng

40

71,4

37

52,9

40

45,0

Tng cng

56

IV

100
70
100
89
100
(Ngun: Phng K ton - Ti chnh Cng ty)

Ti thi im 31/12/2011 tng s cn b cng nhn vin trong cng ty l:

89 ngi, trong : Lao ng n: 7 ngi chim 7,9%, lao ng nam l 82
ngi chim 92,1%. Lao ng trc tip: 76 ngi chim 85,4%, lao ng gin
tip: 13 ngi chim 14,6%, nh vy kt cu lao ng trong cng ty tng i
hp l, hin trnh lnh ngh ca cng nhn rt tt, phn no dn n nng
sut lao ng ca Cng ty qua cc nm tng cao, iu ny chng t cc v tr
lao ng trc tip chim a s l lc lng lao ng tr nhng lao ng ny
c o to kh bi bn, rt lnh ngh trong cng vic.

*c im v tnh hnh ngun vn kinh doanh ca Cng ty

t c cc ch tiu tng trng t ra, ngoi cc yu t nu
trn cn phi xem xt n nng lc v ti chnh v iu kin kinh doanh hin
thi ca Cng ty.
Tnh hnh huy ng v s dng vn ca Cng ty qua 3 nm c th hin
qua biu 1.3:
Qua biu 1.3 ta nhn thy vn kinh doanh ca Cng ty qua 3 nm tng c
th nh sau:
- Tng vn kinh doanh tng vi tc pht trin bnh qun l 189,1% tc
l tng 89,1%.
+ Lng vn lu ng tng ln qua 3 nm vi tc pht trin bnh qun l
207,8% tc l tng 107,8%. Nguyn nhn l do khon mc tin, cc khon phi
thu khch hng, chi ph sn xut kinh doanh d dang tng ln rt nhiu qua cc
nm. y l mt iu kin rt thun li cho vic m rng quy m sn xut kinh
doanh ca Cng ty.
+ Vn c nh chim mt t trng khng nh trong tng vn kinh doanh ca
ca Cng ty v c xu hng tng dn ln qua cc nm vi tc pht trin bnh
qun l 184,9% tc l tng 84,9%. Nguyn nhn l do Cng ty ang u t, mua
sm thm nhiu nhng my mc thit b mi phc v cho sn xut.
V l mt Cng ty mi thnh lp, ang trong thi gian u t xy dng v
mua sm trang thit b nn vn ca Cng ty phn nhiu l vn c nh. Tuy
nhin trong thi gian ti (vo cui nm 2011 u nm 2012) khi Cng ty i
vo hot ng n nh, cc loi my mc lp t hon thin c th i vo sn
xut th lng vn lu ng s tng ln v vn c nh s gim i.
- Ngun vn ca Cng ty cng tng ln qua 3 nm ch yu l n phi tr
vi tc pht trin bnh qun l 168,2% tc l tng 68,2%. Vn ch s hu
cng tng vi tc pht trin bnh qun l 280,9% tc l tng 180,9%.

10

Biu 1.3: Tnh hnh vn ca cng ty qua 3 nm 2009 - 2011

n v tnh: ng
ST
T

Ch tiu

Nm 2009

Nm 2010

Nm 2011

Gi tr

Gi tr
18.581.075.39

Gi tr
28.774.842.98

0
10.671.802.77

Tng VKD

8.321.024.256

Vn c nh

5.648.056.887

Vn lu ng

2.672.967.369

II

Ngun hnh thnh

8.321.024.256

N phi tr

6.063.651.268

8.622.222.502

Vn ch s hu

2.257.372.988

9.958.852.888

So snh lin hon

So snh lin hon

TPT

2010/2009
Chnh lch
(%)

2011/2010
Chnh lch
(%)
10.193.767.59
154,9
9

BQ

10.260.051.134 223,3

(%)
189,1

19.304.238.994

5.023.745.884 188,9

8.632.436.223 180,9

184,9

7.909.272.619

9.470.603.995

5.236.305.250 295,9

1.561.331.376 119,7

207,8

18.581.075.39

28.774.842.98

9
16.746.157.34

8
12.028.685.64
1

10.260.051.134 223,3

10.193.767.59

154,9

189,1

2.558.571.234 142,2

8.123.934.846 194,2

168,2

7.701.479.900 441,1

2.069.832.753 120,7

280,9

( Ngun: Phng Ti chnh - K ton )

11

Qua y ta thy trong 03 nm, cng ty khng ngng m rng quy m sn xut
kinh doanh, lng vn c nh ca cng ty ngy cng tng v ti sn ca Cng
ty c u t mua sm thm nhiu my mc v dy truyn sn xut mi.
Mt khc lng vn u t ca ch s hu qua cc nm cng dn c tng ln.
*nh gi kt qu sn xut kinh doanh ca Cng ty qua 3 nm 2009
2011: Kt qu sn xut kinh doanh ca Cng ty c th hin qua biu 1.4:
Qua kt qu biu 1.4, ta thy: Tng li nhun trc thu ca doanh nghip
c xu hng tng vi mc tng trng bnh qun l 137,93%. Nm 2009 tng
li nhun trc thu mi ch l 1.468.573.594 ng th n nm 2011 con s
ny ln ti 2.759.777.003 ng. tm r nguyn nhn c th ta s i su
vo phn tch cc nhn t sau: - Tng doanh thu: Tng doanh thu ca 3 nm
tng vi tc pht trin bnh qun l 142,02%. Tuy nhin trong nm 2010
Cng ty u t mua sm trang thit b my mc nhiu nn ton cng ty tp trung
vo vic lp t v chy th nn tc pht trin lin hon ch t 98,61% ng
vi s tin l: 9.368.646.000. Nm 2011 t 185,44% ng vi mc tng
17.373.144.400 ng. iu ny cho thy Cng ty khng ngng y mnh
cng cuc m rng th trng, m rng quy m sn xut, nng cao cht lng
sn phm. Cng ty k kt nhiu hp ng vi cc Cng ty xy dng trn a
bn v cc vng ln cn nh: Cng ty TNHH Nam Linh, Cng ty c phn u t
v xy dng thng mi du lch i Sen, Cng ty c phn u t Cng Thnh
trong vic cung cp cc sn phm t . Doanh thu tng lin tc tng qua 3
nm l du hiu tt doanh nghip pht trin trong tng lai.
- Gi vn hng bn: Gi vn hng bn trong ba nm qua tng vi tc
pht trin bnh qun t 126,56%, tuy tc ny vn nh hn tc pht trin
bnh qun ca doanh thu nhng iu ny tc ng khng nh n li nhun
ca Cng ty. Nguyn nhn ca vic tng gi vn hng bn l do gi c cc
nguyn vt liu nh: Thuc n, cc ph kin thuc n, xng du, in tng mnh
trong nhng nm gn y, bn cnh h s lng c bn cng tng l nguyn nhn
dn n vic tng gi vn. T nhng nguyn nhn Cng ty cn phi c nhng

12

bin php c th h gi thnh cc sn phm sn xut gip Cng ty c th cnh

trnh vi cc doanh nghip khc trong cng ngnh.
- Chi ph qun l doanh nghip: Cng vi vic m rng quy m sn xut,
ng ngha l Cng ty cng phi m rng th trng thc y tiu th. V vy
trong nhng nm gn y Cng ty lun tuyn thm k s a cht m, th k
thut trong ngnh c kh, sa cha, li xe, li my xc, th nghin... h u l
nhng ngi c tay ngh cao, vi nhiu nm kinh nghim trong cng vic. Tin
lng tr cho nhn vin mi v b phn qun l doanh nghip tng nn lm
cho chi ph qun l doanh nghip ca Cng ty cng tng ln trong 3 nm qua.
C th chi ph qun l doanh nghip tng vi tc pht trin bnh qun l
224,11%. iu ny cng lm nh hng khng nh n li nhun ca Cng ty.
V vy cng ty cn c nhng bin php hu hiu nhm gim bt cc chi ph ny.
Li nhun t hot ng kinh doanh ca Cng ty trong 3 nm tr li y
lin tc tng vi tc pht trin bnh qun t 137,93%. Trong tc pht
trin lin hon nm 2010 l 122,70% ng vi mc tng 333.331.764, y l
nm Cng ty bt u i vo u t mua sm trang thit b nn li nhun tng
khng cao, nm 2011 t l 153,16% ng vi 957.871.645ng. iu ny cho ta
thy Cng ty ngy cng lm n c hiu qu v ngy cng chim lnh c
lng tin ca khch hng trn th trng.
Chi ph hot ng ti chnh ca cng ty ch yu l cc khon tin li vay
ngn hng. Nguyn nhn l do cng ty vay vn phc v hot ng kinh doanh.
gii quyt c vn ny cng ty cn qun l tt ngun vn, hn ch ti a
khch hng chim dng vn ca mnh.Nhn chung qua bng kt qu hot kinh
doanh bng ch tiu gi tr cho thy hot ng kinh doanh ca cng ty l c hiu
qu v c nhng chuyn bin tch cc, tng doanh thu u tng qua cc nm.
Tuy nhin mun t li nhun cao nht th vic tit kim chi ph l vic lm cn
thit, s dng hiu qu cc ngun lc hin c, c bit l tng cng m rng th
trng hot ng kinh doanh c trong v ngoi tnh Ho Bnh tng doanh thu tiu
th, nng cao li nhun cho cng ty.

13

Biu 1.4: Kt qu hot ng sn xut kinh doanh qua 3 nm 2009 - 2011 bng ch tiu gi tr
n v tnh: ng
TT

Ch tiu

Nm 2009

Nm 2010

Gi tr

Gi tr

Chnh lch
(2010/2009)

BQ (%)

Nm 2011
LH (%)

Gi tr

Chnh lch
(2011/2010)

LH (%)

Tng doanh thu

9.500.645.312

9.368.646.000

(131.999.312)

98,61

17.373.144.400

8.004.498.400

185,44

142,02

Doanh thu thun

9.500.645.312

9.368.646.000

(131.999.312)

98,61

17.373.144.400

8.004.498.400

185,44

142,02

Gi vn hng bn

7.550.451.718

6.615.700.000

(934.751.718)

87,62

10.949.189.925

4.333.489.925

165,50

126,56

Li nhun gp

1.950.193.594

2.752.946.000

802.752.406

141,16

6.423.954.475

3.671.008.475

233,50

187,26

Doanh thu HTC

3.676.500

3.676.500

24.326.800

20.650.300

661,68

661,68

Chi ph ti chnh

61.000.000

439.358.999

378.358.999

720,26

2.010.012.452

1.570.653.453

457,49

588,87

Chi ph QLDN

420.620.000

515.358.143

94.738.143

122,52

1.678.491.820

1.163.133.677

325,69

224,11

Li nhun thun

1.468.573.594

1.801.905.358

333.331.764

122,70

2.759.777.003

957.871.645

153,16

137,93

Tng LN trc thu

1.468.573.594

1.801.905.358

333.331.764

122,70

2.759.777.003

957.871.645

153,16

137,93

10

Thu thu nhp DN

411.200.606

450.476.340

39.275.734

109,55

689.944.250

239.467.910

153,16

131,36

11

Li nhun sau thu

1.057.372.988

1.351.429.018

294.056.030

127,81

2.069.832.753

718.403.735

153,16

140,48

(Ngun: Phng Ti chnh - K ton)

14

1.2.c im hot ng kinh doanh v t chc qun l SXKD ca Cng ty

c phn Thnh Hiu:
Cng ty c phn Thnh Hiu t chc theo m hnh trc tuyn chc nng,
c th hin qua s 1.1
Cng ty c phn Thnh Hiu l n v hch ton c lp,chuyn sn xut
v khai thc , c cu t chc ca cng ty gm cc phng ban v cc i sn
xut.
+ Phng ti chnh k ton:
Gip vic gim c Cng ty qun l, thc hin cng tc ti chnh ca
Cng ty bao gm: Lp k hoch ti chnh ngn hn v di hn, lp k hoch lao
ng tin lng trnh Ch tch hi ng qun tr / Gim c cng ty xem xt,
ph duyt, theo di thng k kinh t v lp bo co nghip v kinh t. ng thi
phng k ton cng ty lp k hoch o to bi dng cn b cng nhn vin,
kim tra hng dn thc hin cc ch chnh sch i vi ngi lao ng
trong Cng ty.
+ Phng k hoch vt t:
Gip vic Gim c Cng ty xy dng qun l ch o hng dn v thc
hin, lp k hoch sn xut kinh doanh ngn hn v di hn trnh Ch tch hi
ng qun tr cng ty xt duyt, xy dng, trnh duyt chi ph sn xut lu thng
gi thnh cc i sn xut. Xy dng k hoch, lp phng n mua sm vt t
thit b phc v sn xut, xut cc gii php ci tin qun l nng cao hiu
qu sn xut kinh doanh, lp cc d n u t xy dng c bn, cc d n duy tr
sn xut.
+ Phng k thut sn xut v an ton:
Gip gim c Cng ty theo di, qun l, ch o, iu hnh k thut thi
cng cc cng trnh sn xut, qun l thit b c in v bo v mi trng.
Kim tra gim st cng tc an ton v bo h lao ng ca Cng ty, hng dn
cc n v xy dng quy trnh quy phm an ton k thut.
+ Vn phng cng ty:

15

Gip Gim c Cng ty tng hp cc mt hot ng ca Cng ty.

+ Cc t, i khai thc v sn xut ca cng ty (12 t + i)
S 1.1: S b my t chc qun l v sn xut ca Cng ty c phn
Thnh Hiu
Ch tch HQT/Gim c
cng ty

PG ph trch ni b

PG sn xut kinh doanh

Phng ti chnh k
ton

Phng k hoch
vt t

Phng k thut SX v
an ton

Vn phng
cng ty

Cc t, i sn xut

Da trn s b my t chc ca cng ty v chc nng ca cc phng

ban c th thy t chc qun l ca cng ty l ph hp vi iu kin xn sut
kinh doanh, thng nht c s iu hnh ca lnh o Cng ty.

16

CHNG 2
THC TRNG CNG TC K TON TIN LNG V CC KHON
TRCH THEO TIN LNG TI CNG TY C PHN THNH HIU
2.1.c im t chc cng tc k ton ti Cng ty c phn Thnh Hiu
* T chc b my k ton ca Cng ty c phn Thnh Hiu
Trong nhng nm qua t khi chuyn sang c ch th trng, mi bc
pht trin ca Cng ty u c s ng gp ng k ca phng k ton ti chnh.
Vi t cch l mt h thng thng tin v kim tra, b my k ton l mt trong
nhng b phn cc k quan trng trong h thng qun l ca Cng ty, ton b
cng tc ti chnh k ton v thng tin kinh t n v hot ng theo quy nh
ca php lnh k ton thng k v iu l k ton Nh nc. Vi nhng thng
tin gip cho Gim c iu hnh sn xut kinh doanh ngy cng c hiu qu.
Cng ty p dng theo loi hnh t chc cng tc k ton tp trung.
S 2.1: S b my k ton ca Cng ty c phn Thnh Hiu

K ton trng

K ton
Tng hp

K ton ngn hng,

tin lng

K ton bn
hng

K ton NVL,
thanh ton

Th qu

+ K ton trng: C trch nhim ch o trc tip phng k ton, chu

trch nhim trc Gim c v c quan ti chnh, cp trn v cc vn c lin
quan n ti chnh. Lp cc bo co k ton v phn tch kinh t.
+ K ton tng hp: Tng hp cc thng tin v tin lng, v ti sn, v
nguyn vt liu, v thu chi, ln bng tng hp v chu trch nhim trc trng
phng vi cc thng tin .

17

+ K ton ngn hng, tin lng: Theo di giy bo c bo n ti ngn

hng v tp hp s liu ln bng thanh ton lng cho ton Cng ty,chu trch
nhim trc trng phng v tt c cc thng tin .
+ K ton nguyn vt liu: Theo di cc nghip v xut, nhp nguyn vt
liu hng tn kho, lp bo co nhp - xut - tn kho hng thng, hng qu i
chiu vi th kho, chu trch nhim trc trng phng v cng vic v s
lng tng hp.
+ K ton thanh ton: Tng hp cc nghip v thu chi, s dng cc khon
tin mt, tin gi cc nghip v thanh ton khc, thanh ton cc khon lng
cho cn b cng nhn vin, theo di cc khon tm ng v trch np BHXH, cp
pht lng v ph cp. Theo di vic trch khu hao theo di thit b my mc
hin c ca Cng ty. Chu trch nhim trc trng phng v cng vic v s
liu mnh tp hp.
+ K ton bn hng: Bn sn phm sn xut c ca cng ty khi khch
n mua hng v thu tin ca khch, cui ngy bn giao s tin bn c cho
th qu ca cng ty.
+ Th qu: Ngi cm cha kho hm ca Cng ty chu trch nhim v
qu tin mt ti Cng ty.
2.2. Hnh thc t chc s k ton ti Cng ty c phn Thnh Hiu
Cng ty p dng hnh thc ghi s k ton theo hnh thc Chng t ghi s.
Cng ty s dng phn mm k ton visa, phn mm visa c chc nng :
Qun tr h thng, qun l ti chnh k ton, qun l k ton vn bng
tin, k ton bn hng v cng n phi tr, k ton cng n phi thu phi tr
khc, k ton hng tn kho, k ton ti sn c nh v cng c dng c, tp hp
chi ph v tnh gi thnh, k ton tng hp bo co quyt ton ti chnh v bo
co thu.
Trnh t ghi s k ton c th hin qua s 2.2

18

S 2.2: Trnh t ghi s k ton theo hnh thc Chng t ghi s

Chng t gc

Bng tng hp

S qu

chng t gc

Chng t ghi s

S KCTGS

S ci

S th k ton

Bng tng hp

BC s pht sinh

Bo co ti chnh

Ghi ch:
Ghi hng ngy hoc nh k
Ghi cui k k ton
Mi quan h kim tra, i chiu s liu

2.3. H thng ti khon k ton p dng ti Cng ty

H thng ti khon k ton ti Cng ty c p dng theo quy nh ca
ch k ton p dng cho doanh nghip Vit Nam theo Quyt nh s
S:15/2006/Q-BTC ban hnh ngy 20/03/2006 ca B trng b ti chnh.

19

* Cc ch k ton khc p dng ti Cng ty

- Nin k ton : Ti Cng ty thc hin nin k ton bt u t ngy
01/01 v kt thc vo ngy 31/12 ca nm
- n v tin t: Cng ty s dng n v thng nht chung l VN
- H thng bo co ti chnh theo quy nh ca B Ti chnh:
+ Bng cn i k ton: (B01 - DN)
+ Bo co kt qu hot ng sn xut kinh doanh: (B02 -DN)
+ Bo co lu chuyn tin t: (B03 - DN)
+ Thuyt minh bo co ti chnh: (B09 - DN)
- Phng php hch ton hng tn kho: Cng ty hch ton hng tn kho
theo phng php k khai thng xuyn.
- Phng php tnh thu gi tr gia tng (GTGT): Cng ty tnh thu GTGT
theo phng php khu tr.
- Tnh khu hao TSC theo phng php ng thng.
- Doanh nghip mi thnh lp v bt u i vo hot ng nn cha lp
d phng.
- Doanh nghip tnh tr gi vt liu, cng c dng c, thnh phm, hng
ha xut kho theo phng php bnh qun gia quyn.
2.3.1.Vn dng ch chng t k ton ti cng ty:
*Danh mc chng t k ton Cng ty p dng theo Quyt nh s
15/2006/Q - BTC ban hnh ngy 20/03/2006 ca B trng b ti chnh bao
gm:
- Lao ng tin lng: bng chm cng, bng chm cng thm gi, bng
thanh ton tin lng, bng thanh ton tin thng, giy i ng, giy xc
nhn sn phm hoc cng vic hon thnh, bng thanh ton tin lm thm gi,
bng thanh ton tin thu ngoi, hp ng giao khon, bin bn thanh l hp
ng giao khon, bng k trch np cc khon theo lng, bng phn b tin
lng v bo him x hi.

20

- Hng tn kho: phiu nhp kho, phiu xut kho, bin bn kim nghim vt t,
cng c sn phm hng ha, bng k mua hng, bng phn b nguyn liu vt
liu, cng c dng c.
- Tin t: giy ngh tm ng, giy thanh ton tin tm ng, giy ngh thanh
ton, bin lai thu tin, bng k vng bc, kim kh qu, qu, bng kim k qu,
bng k chi tin.
- TSC: bin lai thu nhn TSC, bin bn thanh l TSC, bin bn giao TSC
sa cha ln hon thnh, bin bn nh gi li TSC, bin bn kim k TSC,
bng tnh v phn b khu hao TSC.
- Mt s chng t ban hnh theo cc vn bn php lut khc nh: ha n gi tr
gia tng, phiu xut kho kim vn chuyn ni b, ha n dch v thu ti chnh.
2.3.2.Doanh nghip vn dng h thng ti khon: p dng cho doanh nghip
nh v va ti Quyt nh s 48/2006/Q - BTC ban hnh ngy 14/09/2006 ca
B trng b ti chnh.
2.3.3.Bo co ti chnh v bo co k ton qun tr ti cng ty:
- Cng khai bo co ti chnh nm trong thi hn 60 ngy k t ngy kt thc k
k ton nm v chm nht l 120 ngy. Cng ty lp cc Bo co ti chnh sau:
bng cn i k ton(mu s B 01-DNN), bo co kt qu hot ng kinh
doanh(mu s B02-DNN), bn thuyt minh bo co ti chnh(mu s B09DNN), s k hoch u t.
- Thi hn np: 31/3 nm sau thu thng k.
2.4.Thc trng cng tc k ton tin lng v cc khon trch theo tin lng
ti Cng ty c phn Thnh Hiu:
2.4.1 Hnh thc lng p dng ti Cng ty c phn Thnh Hiu:
* Tr lng theo thi gian:
Hnh thc ny p dng vi b phn vn phng, hnh chnh, nhn vin
bn hng. Cng thc tnh lng:
Lgi =

Trong :

Lo
( Ki + Kp ) Ti
26

Lgi: Tin lng ca nhn vin

21

Lo: Mc lng ti thiu

Ki: H s lng
Kp: H s ph cp
Ti: Thi gian thc t lm vic
Cc ch lin quan n tin lng nm 2011:
- S ngy lm vic theo quy nh: 26 cng/thng
- Mc lng ti thiu: 850.000/thng
- Ph cp trch nhim
+ Gim c: 0,7
+Ph gim c: 0,6
+Trng phng: 0,6
+..................
V d: Trong thng 10/2011 lng ca b Nguyn Th Hng Qunh chc v
k ton tng hp gm cc mc sau: h s lng l 2,56; h s ph cp trch
nhim l 0,2, h s khu vc l 0,1; thi gian lm vic thc t trong thng
10/2011 l 26 ngy, mc lng ti thiu trong thi gian ny l 850.000ng
/thng. Tnh lng ca b Nguyn Th Hng Qunh c nhn.
Ta c cng thc:

Lgi =

Lo
( Ki + Kp ) Ti
26

T cng thc trn lng ca b Nguyn Th Hng Qunh l:

Lg=(850000:26) x (2,56+0,2+0,1) x 26 = 2431000 ng
* Tr lng theo sn phm
* Tin lng sn phm
Tin lng sn phm l hnh thc tr lng cho ngi lao ng trn c s
khi lng, cht lng sn phm hon thnh v n gi tin lng theo sn phm.
Tin lng sn phm cng ty s dng cng thc sau:
LSP = SLSPHT x GTL
LSP : lng sn phm
SLSPHT : s lng sn phm hon thnh
GTL : n gi tin lng
22

i vi cc t trng th ph cp trch nhim s c tnh 200.000ng/

thng.
V d: Tnh lng c nhn ca anh Nguyn Vn i t trng t li
my xc ti Cng ty vi s liu trong thng 10/2010 nh sau: S lng u
vo anh i xc c trong thng l: 13.565m 3, n gi tin lng cho mc
khi lng t 10.00m3 n 12.000m3 l 350 ng/m3, tin lng trch nhim anh
i c nhn trong thng l: 200.000ng.
Ta c:

Li = (13.565 x 350 )+ 200.000 = 4.947.750 ng/thng

2.4.2.Tnh hnh trch lp v chi tr BHXH, BHYT, BHTN:

Ngoi cc khon tin lng, ngi lao ng cn c hng tr cp
thuc phc li x hi, trong c tr cp BHXH, BHYT, BHTN v cc qu
theo quy nh ca Nh nc.
Cng ty tin hnh trch np cc khon trch theo lng theo t l quy nh
ca Nh nc. C th :
- Cui qu (cui nm) trch 21% tng s qu tin lng cp bc v cc
khon ph cp vo chi ph sn xut kinh doanh.
- Cui thng khu tr 9,5% ( 7% BHXH, 1,5% BHYT. 1%BHTN) tng
qu lng cp bc v cc khon ph cp vo tin lng ca cng nhn vin.
2.4.3. Thc trng cng tc hch ton k ton tin lng v cc khon trch
theo tin lng ti Cng ty c phn Thnh Hiu
* Cc chng t c lin quan n vic tnh lng:
- S chi tit ti khon 141- tm ng thng 12/2011
- Bng chm cng ca Cng ty thng 12/2011
- Bng theo di s lng t, u vo, u ra
m bo i sng sinh hot cho cc CBCNV trong Cng ty c phn
Thnh Hiu, Cng ty cho CBCNV c tm ng lng. Ty thuc vo khi
lng cng vic hon thnh ca tng ngi m h c th ng lng theo nhu cu
ca mnh, nhng khng c vt qu mc lng m mnh t c.

23

CNG TY C PHN THNH HIU

Trung Sn Lng Sn Ha Bnh
S CHI TIT TM NG
(T ngy 01/12/2011 n ngy: 31/12/2011)
Chng t
M
PC
PC
PC
PC
PC

Ngy
15
18
18
25
25

Pht sinh
Din gii

S
40
56
57
64
65

TK

D u k
Hong Cng S i trng i SX
T li my u ra
T li my u vo
Nguyn nh Qun K ton trng
Hong Thanh Hiu Ph gim c
Cng pht sinh trong k
D cui k

111
111
111
111
111

0
1.000.000
5.000.000
5.000.000
3.000.000
3.000.000
17.000.000
17.000.000

Ti khon : 1411 - tm ng lng

Gim c

K ton trng

Ngi lp biu

(K tn v ng du)

(K,ghi r h tn)

(K,ghi r h tn)

Trong s chi tit tm ng lng c s tin tm ng cho:

- B phn qun l ( TK 642 ): 6.000.000
-

B phn QL PX ( TK 627 ):

1.000.000

- B phn trc tip SX ( 622): 10.000.000

Cn c vo vic tm ng lng ca CBCNV k ton lp phiu chi cho
tng i tng c th. V d:

24

Cng ty c phn Thnh Hiu

Mu s 02-TT

PHIU CHI

Trung Sn Lng Sn Ho

Q s: 48/2006/Q-BTC

Bnh

Ngy 14 thng 9 nm 2006

S:40

ca BTC
N : TK 1411
1.000.000

Ngy 15 thng 12 nm 2010

C : TK 111

1.000.000

H v tn ngi nhn tin : Hong Cng S

a ch

: i trng i sn xut Cng ty

L do chi : Tm ng lng thng 12/2010

S tin

: 1.000.000

Vit bng ch : (Mt triu ng chn!)

Km theo : Chng t gc
nhn s tin ( Vit bng ch) Mt triu ng chn!
Ngy 15 thng 12 nm 2010
Gim c

K ton trng

Ngi lp phiu

Th qu

Ngi nhn tin

( K tn v ng du)

(K,ghi r h tn)

(K,ghi r h tn)

(K,ghi r h tn)

(K,ghi r h tn)

25

BNG THANH TON TIN LNG

B phn: Ton Cng ty
TT

H v tn

Thng 12 nm 2011

S
L

S
cng

Cc khon gim tr
LCB

PC + KV

Lng

Lng SP

Tng cng

thi gian

Ban gim c

03

78

850.000

1.870.000

Phng k ton

05

145

850.000

1.190.000

Phmg KHKT..

05

150

850.000

1.105.000

T my xc (2)

04

130

850.000

800.000

T li xe

03

56

850.000

400.000

T nghin

03

86

850.000

400.000

T khai thc 1

06

12.600.000

14.470.000

15.500.000

16.690.000

18.000.000

n 8

BHXH

BHYT

BHTN

(7%)

(1,5%)

(1%)

Cn c

Tm ng

Cng

3.000.000

4.374.650

lnh
10.095.350

1.012.900

217.050

144.700

1.168.300

250.350

166.900

19.105.000

1.337.350

286.575

191.050

1.000.000

2.814.975

16.290.025

29.130.993

29.930.993

2.095.170

448.965

299.310

10.000.000

12.843.445

17.087.548

15.698.800

16.098.800

1.126.916

241.482

160.988

1.529.386

14.169.414

16.159.514

16.559.514

1.159.166

248.393

165.595

1.573.154

14.986.360

355.076.640

355.076.640

24.855.365

5.326.150

3.550.766

33.732.281

321.344.359

3.000.000

4.585.550

12.104.450

BP QL DN

08

223

3.060.000

28.100.000

31.160.000

2.181.200

467.400

310.600

6.000.000

8.960.200

22.199.800

BP QL PX

05

150

1.105.000

18.000.000

19.105.000

1.337.350

286.575

191.050

1.000.000

2.814.975

16.290.025

BP TT SX

76

416.065.947

417.665.947

29.236.617

6.264.989

4.176.659

10.000.000

49.678.266

367.587.681

Tng Cng

89

416.065.947

467.930.947

32.755.167

7.018.964

4.678.309

17.000.000

61.453.441

406.077.506

1.600.000
373

5.765.000

46.100.000

(Ngun: Phng Ti chnh - K ton )

Gim c

K ton trng

Ngi lp biu

( k)

( k)

( k)

26

- Cn c vo bng chm cng thng 12/2011, k ton tin lng tin hnh lp bng
tnh lng ca Cng ty thng 12/2011
Trong bng tnh lng ca Cng ty thng 12/2011 c s tin:
+ Tng s lng phi tr: 467.930.947 ng
- B phn qun l ( TK 642 ):

31.160.000 ng

- B phn QL PX ( TK 627 ):

19.105.000 ng

- B phn trc tip SX ( 622):

417.665.947 ng

+Tng s lng cn li sau khi tr i cc khon gim tr phi tr: 406.077.506

- B phn qun l ( TK 642 ):

22.199.800 ng

- B phn QL PX ( TK 627 ):

16.290.025 ng

- B phn trc tip SX ( 622): 367.587.681 ng

Ngy 31/12/2011 Cng ty thanh ton tng tin lng c nhn cho CNV v
thu li tin BHXH 7%, BHYT 1,5%, BHTN 1% v s tin ng trc . K
ton tin lng lp phiu chi thanh ton tin lng thng 12/2011.(Ph biu 01)
ng thi k ton tin hnh lp phiu thu s tin BHXH,BHYT,BHTN v s
tin CNV ng trong thng (phiu thu tm ng chi tit ring tng ngi). (Ph
biu 02)
2.4.3.1.Cc nghip v thanh ton tin lng Cng ty c phn Thnh Hiu
Nghip v 1: n ngy 31/12/2011, cn c vo bng tng hp thanh ton lng
thng 12/2011, phiu chi s 102 ngy 31/12/2011, k ton ghi s tin lng phi tr
cho CBCNV b phn qun l doanh nghip vo s chi tit TK 334 theo nh
khon:
N TK 642:

31.160.000

C TK 334: 31.160.000
Nghip v 2: n ngy 31/12/2011, cn c vo bng tng hp thanh ton lng
thng 12/2011, phiu chi s 102 ngy 31/12/2011, k ton ghi s tin lng phi tr
cho CBCNV b phn qun l phn xng vo s chi tit TK 334 theo nh khon

27

N TK 627:

19.105.000

C TK 334:

19.105.000

Nghip v 3: n ngy 31/12/2011, cn c vo bng tng hp thanh ton lng

thng 12/2011, phiu chi s 102 ngy 31/12/2011, k ton ghi s tin lng phi tr
cho CBCNV b phn trc tip sn xut vo s chi tit TK 334 theo nh khon
N TK 622:

417.665.947

C TK 334:

417.665.947

Nghip v 4: n ngy 31/12/2011, cn c vo bng tng hp thanh ton lng

thng 12/2011, phiu chi s 102 ngy 31/12/2011, k ton ghi s tin lng phi tr
cho CBCNV vo s chi tit TK 334 theo nh khon
N TK 334:

467.930.947

C TK 111:

467.930.947

Nhn vin k ton phn nh cc nghip v trn vo chng t ghi s(Ph biu 03).
T Chng t ghi s, nhn vin k ton c nhim v vo s ng k chng t ghi
s. Cui thng, cn c vo chng t ghi s, k ton vo s ci TK 334, TK 642, TK
627, TK 622... (Ph biu 04)
2.4.3.2. Thc trng k ton cc khon trch theo lng ti Cng ty c phn Thnh
Hiu
*Phng php trch np BHXH, BHYT, BHTN, KPC
Vic trch np BHXH, BHYT, KPC Cng ty c thc hin theo ng
quy nh ca Nh nc:
- BHXH trch theo t l 24%, trong 17 % tnh vo CP SXKD, 7% khu
tr lng c bn ca ngi lao ng.
- BHYT trch 4,5%, trong 3 % tnh vo CP SXKD, 1,5% khu tr
lng c bn ca ngi lao ng.
- BHTN Trch 2%, trong 1% tnh vo CP SXKD, 1%% khu tr lng
c bn ca ngi lao ng.

28

- KPC trch theo t l quy nh l 2% theo tin lng c bn ca ngi

lao ng phn trch ny c tnh vo chi ph sn xut kinh doanh, trong 1 %
np ln cng on cp trn, 1% gi li chi tiu cho hot ng Cng on ti Cng
ty.
Cn c vo bng tnh lng ca Cng ty thng 12/2011, k ton trch lp
cc qu bao gm:
* Qu bo him x hi:
+ S tin BHXH trch np theo tin lng ca CNV tnh vo chi ph SXKD (17%):
= 467.930.947 x 17% = 79.548.261 ng
- B phn QLDN ( TK 642 ): = 31.160.000 x 17% = 5.297.200 ng
- B phn QL PX ( TK 627 ): = 19.105.000 x 17% = 3.247.850 ng
- B phn trc tip SX ( 622): = 417.665.947 x 17% = 71.003.211 ng
+ Tng s BHXH khu tr vo lng ca CBCNV(7%):
= 467.930.947 x 7% = 32.755.166 ng
Trong :
- B phn QLDN ( TK 642 ): = 31.160.000 x 7% =

2.181.200 ng

- B phn QL PX ( TK 627 ): = 19.105.000 x 7% =

1.145.700 ng

- B phn trc tip SX ( 622): = 417.665.947 x 7% = 29.236.617 ng

* Qu bo him y t:
+ S tin BHYT trch np theo tin lng ca CNV tnh vo chi ph SXKD (3%):
= 467.930.947 x 3% = 14.037.928 ng
Trong :
- B phn QLDN ( TK 642 ): = 31.160.000 x 3% =

934.800 ng

- B phn QL PX ( TK 627 ): = 19.105.000 x 3% =

573.150 ng

- B phn trc tip SX ( 622): = 417.665.947 x 3% = 12.529.978 ng

+ Tng s BHYT khu tr vo lng ca CBCNV (1,5%):
= 467.930.947 x 1,5% = 7.018.964 ng

29

Trong :
- B phn QLDN ( TK 642 ): = 31.160.000 x 1,5% =

467.400 ng

- B phn QL PX ( TK 627 ): = 19.105.000 x 1,5% =

286.575 ng

- B phn trc tip SX ( 622): = 417.665.947 x 1,5% =

6.264.989ng

* Qu bo him tht nghip:

+ S tin BHTN trch np theo tin lng ca CNV tnh vo chi ph
SXKD(1%):

= 467.930.947 x 1% = 4.679.309ng

- B phn QLDN ( TK 642 ): = 31.160.000 x 1% =

311.600 ng

- B phn QL PX ( TK 627 ): = 19.105.000 x 1% =

191.050 ng

- B phn trc tip SX ( 622): = 417.665.947 x 1% =

4.176.659 ng

+ Tng s BHTN khu tr vo lng ca CBCNV:

= 467.930.947 x 1% = 4.678.309ng
- B phn QLDN ( TK 642 ): = 31.160.000 x 1% =

311.600 ng

- B phn QL PX ( TK 627 ): = 19.105.000 x 1% =

191.050 ng

- B phn trc tip SX ( 622): = 417.665.947 x 1% =

4.176.659 ng

* Kinh ph cng on:

+ S tin KPC trch np theo tin lng ca CNV tnh vo chi ph SXKD
(2%):

= 467.930.947 x 2% = 9.358.619 ng
- B phn QLDN ( TK 642 ): = 31.160.000 x 2% =

623.200 ng

- B phn QL PX ( TK 627 ): = 19.105.000 x 2% =

382.100 ng

- B phn trc tip SX ( 622): = 417.665.947 x 2% =

8.353.319 ng

*Tng s np BHXH theo tin lng CNV thng 12/2011(24 %):

= 467.930.947 x 24% = 112.303.427 ng
- B phn qun l ( TK 642 ):

31.160.000 x 24% = 7.478400 ng

- B phn QL PX ( TK 627 ):

19.105.000 x 24% = 4.585.200 ng

- B phn trc tip SX ( 622):

417.665.947 x 24% =100.239.827 ng

30

* Tng s np BHYT theo tin lng CNV thng 12/2011(4,5%):

= 467.930.947 x 4,5% = 21.056.893 ng
- B phn qun l ( TK 642 ): 31.160.000 x 4,5% = 1.402.200 ng
- B phn QL PX ( TK 627 ): 19.105.000 x 4,5% = 8597255 ng
- B phn trc tip SX ( 622): 417.665.947 x 4,5% = 18.794.968 ng
* Tng s np BHTN theo tin lng CNV thng 12/2011(2%):
= 467.930.947 x 2% = 9.358.619 ng
- B phn qun l ( TK 642 = 31.160.000 x 2% =

623.200 ng

- B phn QL PX ( TK 627 ): = 19.105.000 x 2% =

382.100 ng

- B phn trc tip SX ( 622): = 417.665.947 x 2% =

8.353.319 ng

* Tng s np KPC theo tin lng CNV thng 12/2011(2%):

= 467.930.947 x 2% = 9.358.619 ng
- B phn qun l ( TK 642 ):

31.160.000 x 2% =

623.200 ng

- B phn QL PX ( TK 627 ):

19.105.000 x 2% =

382.100 ng

- B phn trc tip SX ( 622):

417.665.947 x 2% =

8.353.319 ng *

Cc nghip v trch np BHXH, BHYT, BHTN, KPC

Nghip v 1: Nhn vin k ton phn nh s tin BHXH thu bng tin mt
ca CBCNV thng 12/2011 vo s chi tit TK 3383 nh sau:
N TK 111:

32.755.166

C TK 3383: 32.755.166
Nghip v 2: Nhn vin k ton phn nh s tin BHYT thu bng tin mt ca
CBCNV thng 12/2011 vo s chi tit TK 3384 nh sau:
N TK 111:

7.018.964

C TK 3384:

7.018.964

Nghip v 3: Nhn vin k ton phn nh s tin BHTN thu bng tin mt ca
CBCNV thng 12/2011 vo s chi tit TK 3389 nh sau:
N TK 111:

4.679.309

31

C TK 3389:

4.679.309

Nghip v 4: Nhn vin k ton phn nh kt chuyn s tin BHXH trch np theo
tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn QLDN thng
12/2011 v vo s chi tit TK 3383 nh sau:
N TK 642: 5.297.200
C TK 3383: 5.297.200
Nghip v 5: Nhn vin k ton phn nh kt chuyn s tin BHXH trch np theo
tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn QLPX thng
12/2011 v vo s chi tit TK 3383 nh sau:
N TK 627: 3.247.850
C TK 3383: 3.247.850
Nghip v 6: Nhn vin k ton phn nh kt chuyn s tin BHXH trch np theo
tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn nhn cng
trc tip thng 12/2011 v vo s chi tit TK 3383 nh sau:
N TK 622: 71.003.211
C TK 3383: 71.003.211
Nghip v 7: Nhn vin k ton phn nh kt chuyn s tin BHYT trch np theo
tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn QLDN thng
12/2011 v vo s chi tit TK 3384 nh sau:
N TK 642: 934.800
C TK 3384: 934.800
Nghip v 8: Nhn vin k ton phn nh kt chuyn s tin BHYT trch np theo
tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn QLPX thng
12/2011 v vo s chi tit TK 3384 nh sau:
N TK 627: 573.150
C TK 3384: 573.150

32

Nghip v 9: : Nhn vin k ton phn nh kt chuyn s tin BHYT trch np theo
tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn nhn cng
trc tip thng 12/2011 v vo s chi tit TK 3384 nh sau:
N TK 622: 12.529.978
C TK 3384: 12.529.978
Nghip v 10: : Nhn vin k ton phn nh kt chuyn s tin BHTN trch np
theo tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn QLDN
thng 12/2011 v vo s chi tit TK 3389 nh sau:
N TK 642:

311.600 ng

C TK 3389:

311.600 ng

Nghip v 11: : Nhn vin k ton phn nh kt chuyn s tin BHTN trch np
theo tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn QLPX
thng 12/2011 v vo s chi tit TK 3389 nh sau:
N TK 627:

191.050 ng

C TK: 3389:

191.050 ng

Nghip v 12: : Nhn vin k ton phn nh kt chuyn s tin BHTN trch np
theo tin lng ca CBCNV vo chi ph sn xut kinh doanh ca b phn NCTT
thng 12/2011 v vo s chi tit TK 3389 nh sau:
N TK 622:

4.176.659

C TK 3389:

4.176.659

Nghip v 13: Ngy 31/12/2011, Cng ty chuyn np tin BHXH thng 12/2011
ca ton Cng ty cho c quan BHXH huyn Lng Sn. Nhn vin k ton phn
nh vo s ci TK 338 nh sau:
N TK 3383:
C TK 112:

112.303.427
112.303.427

33

Nghip v 14: Ngy 31/12/2011, Cng ty chuyn np tin BHYT thng 12/2011
ca ton Cng ty cho c quan BHXH huyn Lng Sn. Nhn vin k ton phn
nh vo s ci TK 338 nh sau:
N TK 3384:

21.056.893

C TK 112:

21.056.893

Nghip v 15: Ngy 31/12/2011, Cng ty chuyn np tin BHTN thng 12/2011
ca ton Cng ty cho c quan BHXH huyn Lng Sn. Nhn vin k ton phn
nh vo s ci TK 338 nh sau:
N TK 3389:
C TK 112:

9.358.619
9.358.619

Nghip v 16: Ngy 31/12/2011, Cng ty chuyn np tin KPC(1%) thng

12/2011 ca ton Cng ty cho Lin on lao ng huyn Lng Sn. Nhn vin k
ton phn nh vo s ci TK 338 nh sau:
N TK 3382:
C TK 112:

4.678.309
4.678.309

Nhn vin k ton phn nh cc nghip v trn vo chng t ghi s v t chng t

ghi s vo s ci cc ti khon: (Ph biu 05; ph biu 06; ph biu 07; ph biu
08; ph biu 09; ph biu 10; ph biu 11; ph biu 12):

34

CHNG 3
NHN XT NH GI V CNG TC K TON TIN LNG V
CC KHON TRCH THEO LNG TI
CNG TY C PHN THNH HIU
3.1. Nhn xt chung v cng tc k ton tin lng v cc khon trch theo
tin lng ti Cng ty c phn Thnh Hiu
Trong thi gian thc tp ti Cng ty C phn Thnh Hiu cng vi nhng
kin thc tch lu c trong qu trnh hc tp ti trng gip em nhn thc
ng tm quan trng ca cng tc hch ton k ton. T kt qu thc tp tt nghip
vi vic i su tm hiu cng tc k ton ni chung v hch ton k ton tin lng
ni ring ti Cng ty C phn Thnh Hiu em rt ra nhng nhn xt sau:
3.1.1 u im
- Cng ty C phn Thnh Hiu l Cng ty t nhn thc hin hch ton kinh
t c lp, c nhim v sn xut chnh l khai thc v ch bin cc sn phm t
vi lm nguyn liu xy dng.
- Cng ty p dng thc hin ng n nguyn tc, ch ti chnh thng
nht do B Ti Chnh ban hnh. Ring i vi hch ton k ton lao ng tin
lng c thc hin kp thi, chnh xc m bo vic tr lng ng v y .
ng thi, qu trnh ghi chp s sch k ton tin lng cng c thng xuyn,
kp thi, m bo tnh khoa hc, hp l ng ch quy nh ca Nh Nc, mi
nghip v kinh t pht sinh u c k ton ghi chp y thng qua nhng
chng t gc hp l.
- H thng thng tin ni b, cc chng t k ton c lu chuyn mt cch
nhanh chng, chnh xc. Bn cnh th CBCNV phng k ton c trnh
chuyn mn cao, ng u v c hc qua cc trng chuyn nghip. Nhng cn
b ch cht ca cc phng u l nhng thnh vin c trnh qun l cao, o
c, phm cht tt, h l lc lng tham mu c lc cho Ban lnh o Cng ty.

35

- Tuy s cng nhn ng, nhng Cng ty vn thanh ton lng y , kp

thi tin lng v cc ch BHXH, BHYT, BHTN v lun c bo v quyn li
thng qua b phn Cng on. Do c tc dng ng vin khuyn khch ngi
lao ng hng hi sn xut hn, em li doanh li cao cho Cng ty.
- K ton tin lng v cc b phn lin quan n lng, h phi hp tt vi
nhau. Do , gp phn tit kim chi ph lao ng khng nh thc y s pht trin
ca Cng ty.
- Hin nay tt c cc hot ng nghip v hch ton, k ton ca Cng ty u
thc hin v s l trn my vi tnh, m bo nguyn tc b mt ngh nghip, nhanh
chng, chnh xc, mang tnh khoa hc.
- Vic hch ton, thanh ton tin lng mt cch cng khai to cho ngi lao
ng c t tng an tm v trn c s , kch thch c ngi lao ng lm vic
c hiu qu.
- Cng tc tr lng m Cng ty ang p dng l kh hp l. Vic tnh ton
tin lng phn nh ng kt qu lao ng ca tng ngi. ng thi, iu ho
thu nhp gia CNV, kch thch mi ngi lm vic tt, c gng nng cao trnh ,
tay ngh v tng bc gn b vi Cng ty.
3.1.2. Nhc im
- Vi b phn trc tip sn xut, khi lng cng vic thng ln, s lng
cng nhn li ng, nn vic qun l nhn s l kh khn. Tuy mi t v i
c cc t trng, nhng nhim v ch yu l theo di n c, kim tra v ghi chp
th cng. Nn vic lu chuyn chng t s sch cha c nhanh chng, s gy
cn tr nhiu mt.
Qua mt thi gian thc tp tm hiu tnh hnh thc t k ton tin lng v
cc khon trch theo lng ti Cng ty c phn Thnh Hiu, em thy v c bn
cng tc k ton ti Cng ty p dng ch k ton mi do B Ti Chnh ban
hnh, m bo tun th ng mi chnh sch, ch ph hp vi tnh hnh thc t

36

ca Cng ty, p ng c mi yu cu qun l, vi s lng cng vic nhiu

nhng nh c tinh thn trch nhim v kh nng thch ng cao nn cng tc k ton
c tin hnh mt cch y , kp thi, thc hin c chc nng ca k ton
i vi Cng ty.
Bn cnh nhng mt tch cc, cng tc k ton tin lng v cc khon trch
theo lng vn khng trnh khi nhng tn ti, cn nhng vn cha hp l, ti
u.
Vi trnh bn thn c hn, kin thc thc t cha nhiu nhng em cng
xin a ra mt s gii php nhm khc phc nhng tn ti, hon thin hn na
cng tc t chc k ton tin lng v cc khon trch theo lng ti Cng ty c
phn Thnh Hiu.
3.2. Gii php hon thin cng tc hch ton k ton tin lng v cc khon
trch theo lng ti Cng ty c phn Thnh Hiu
Xt v mt bn cht th sn phm, hng ho chnh l do lao ng ca con
ngi kt tinh trong to thnh. Do vy, chnh lao ng ca con ngi l gc ca
ca ci vt cht, l yu t duy nht to ra gi tr mi.
Nh vy khuyn khch ngi lao ng tch cc sn xut, tng nng sut
lao ng s thc y li nhun. Mun vy doanh nghip phi xc nh mt t l
hp l trong gi tr sng to mi, tc l doanh nghip phi tr lng cho cng nhn
vin mt cch xng ng vi nhng g h b ra v cng bng cho ngi lao
ng h c th ti sn xut sc lao ng, ng thi lm tng hiu qu sn xut
kinh doanh ca doanh nghip. T tin lng mi tr thnh cng c khuyn
khch vt cht v hon thnh tt cc chc nng ca n.
Qua thi gian thc tp ti Cng ty c phn Thnh Hiu v cng tc t chc
tin lng v cc khon trch theo lng em xin trnh by mt s xut sau:
* Cn nng cao hn na trnh tay ngh cho cn b cng nhn vin to
iu kin cho h c c hi hc hi thm v hon thnh tt nhim v c phn

37

cng vi cht lng v thi gian nhanh nht, trn c s tit kim c lao ng,
nng cao hiu qu s dng lao ng.
* Nhm gim nh khi lng cng vic, vic ng dng k ton my vo
cng tc k ton l rt cn thit v c bit l trong thi i cng ngh thng tin
hin nay. Vi k ton my, k ton vin s gim bt c khi lng cng vic c
th gii phng khi nhng ghi chp, tnh ton th cng. T hn ch c nhng
sai st bi cc ch t ng cp nht cc chng t, s liu.

38

KT LUN
Qua tm hiu tnh hnh cng tc k ton tin lng v cc khon trch theo
lng ti Cng ty c phn Thnh Hiu, c th nh gi Cng ty hin l doanh
nghip thc hin kh y cc quy nh, ch k ton ca B ti chnh, cc quy
nh, quy ch ca Ngnh v Cng ty trong cng tc k ton ni chung v k ton
tin lng v cc khon trch theo lng ni ring. Phng ti chnh k ton c
trang b u t tt hn nhiu so vi trc. K ton vin nm vng nghip v, rt
hng say trong cng vic v lun c thc hc hi nng cao trnh nghip v ca
mnh.
Vai tr ca cng tc tin lng trong cc doanh nghip l v cng quan
trng. N l nhn t quyt nh n s thnh bi ca mi doanh nghip, tin lng
c chc nng l n by kinh t thc y s pht trin. Tuy nhin n ch pht huy
c mt tch cc khi doanh nghip c c chnh sch tin lng hp l.
V vy Cng ty cn phi hon thin ch tin lng v cc khon trch
theo lng thng qua vic kt hp gia ch tin lng hin hnh ca nh nc
v c th kinh doanh ca Cng ty.
Do trnh hiu bit thc t cn hn ch nn chuyn khng trnh khi
nhng thiu st, em knh mong nhn c s quan tm gp kin ca cc Thy C
v cc bn chuyn hon thin hn.
Em xin chn thnh cm n s hng dn nhit tnh ca C gio Nguyn Th
Dung v CBCNV phng ti chnh k ton ti Cng ty c phn Thnh Hiu gip
v to iu kin tt em hon thin bn chuyn ny.
Lng Sn, Ngy 28 thng 04 nm 2012
Sinh vin thc hin
V TH MAI ANH

39

Ph biu
Ph biu 01: Phiu chi thanh ton lng cho CBCNV thng 12/2011
Cng ty c phn Thnh Hiu

Mu s 02-TT

PHIU CHI

Trung Sn Lng Sn

Q s: 48/2006/Q-BTC

Ho Bnh

Ngy 14 thng 9 nm 2006

S:102
Ngy 31 thng 12 nm

2011
H v tn ngi nhn tin : Nguyn Th Mai Hng
a ch

ca BTC
N TK 334
467.930.947
C TK 111

467.930.947

: Phng k ton

L do chi : Thanh ton lng thng 12/2011

S tin

: 467.930.947 ng

Vit bng ch: (Bn trm su mi by triu, chn trm ba mi nghn, chn trm bn
mi by ng)
Km theo : Chng t gc
nhn s tin ( Vit bng ch) : (Bn trm su mi by triu, chn trm ba mi
nghn, chn trm bn mi by ng)
Gim c

K ton trng

Ngi lp phiu

Th qu

Ngi nhn tin

( K tn v ng

(K,ghi r h

(K,ghi r h tn)

(K,ghi r h tn)

(K,ghi r h tn)

du)

tn)

Ph biu 02: Phiu thu tm ng v phiu thu tin BHXH,BHYT,BHTN

40

ca CBCNV thng 12/2011

Cng ty c phn Thnh Hiu
Trung Sn Lng Sn Ho Bnh

PHIU THU
S:60
Ngy 31 thng 12 nm 2011

Mu s 02-TT
Q s: 48/2006/Q-BTC
Ngy 14 thng 9 nm 2006 ca BTC

N : TK 111
C : TK 1411

1.000.000
1.000.000

H v tn ngi np tin : Hong Cng S

a ch : i trng i sn xut Cng ty
L do np : Hon ng s tin tm ng thng 12/2011
S tin : 1.000.000ng
Vit bng ch: (Mt triu ng chn)
Km theo : Chng t gc
nhn s tin ( Vit bng ch): (Mt triu ng chn)
Gim c

K ton trng

( K tn v ng du)

(K,ghi r h tn)

Cng ty c phn Thnh Hiu

Trung Sn Lng Sn Ho Bnh

Ngi lp phiu
(K,ghi r h tn)

Ngi np tin

Th qu

(K,ghi r h tn)

(K,ghi r h tn)

PHIU THU
S:66
Ngy 31 thng 12 nm 2011

Mu s 02-TT
Q s: 48/2006/Q-BTC
Ngy 14 thng 9 nm 2006 ca BTC

N : TK 111
C : TK 338

44.453.441
44.453.441

H v tn ngi np tin : Nguyn Th Mai Hng

a ch : Phng k ton
L do np : Np tin BHXH,BHYT,BHTN ca CBCNV Cng ty thng 12/2011
S tin : 44.453.441 ng
Vit bng ch:(Bn mi bn triu, bn trm nm mi ba nghn, bn trm bn mi mt
ng )
Km theo : Chng t gc
nhn s tin ( Vit bng ch): (Bn mi bn triu, bn trm nm mi ba nghn,
bn trm bn mi mt ng )
Gim c

K ton trng

( K tn v ng du)

(K,ghi r h tn)

Ngi lp phiu
(K,ghi r h tn)

Ngi np tin

Th qu

(K,ghi r h tn)

(K,ghi r h tn)

41

Ph biu 03: Chng t ghi s thanh ton lng cho cc b phn thng 12/2011
CHNG T GHI S
S 115
Ngy 31 thng 12 nm 2011
Trch yu

S hiu TK
N

Thanh ton tin lng T12/2011 cho b phn

S tin

Ghi
ch

642

334

31.160.000

627

334

19.105.000

622

334

417.665.947

qun l doanh nghip.

Thanh ton tin lng T12/2011 cho b phn
qun l phn xng
Thanh ton tin lng T12/2011 cho b phn
trc tip sn xut

Cng

467.930.947

Km theo chng t gc: Bng thanh ton lng thng 12/2011 v phiu chi s 102
ngy 31/12/2011
Ngi lp

K ton trng

( k, h tn)

( k, h tn)

42

Ph biu 04: S ci ti khon 334- phi tr cng nhn vin

S CI
T ngy 01/12/2011 n 31/12/2011
TK: 334- Phi tr cng nhn vin
Ngy

thng

Chng t ghi

ghi s

Din gii

Ghi

hiu

ch

TK

Ngy

hiu

thng

PC102 31/12

ng
S d u k

31/12

S tin

Thanh ton tin lng

0
642

0
31.160.000

627

19.105.000

622

417.665.947

T12/2011 cho b phn

qun l doanh nghip.
31/12

PC102 31/12

Thanh ton tin lng

T12/2011 cho b phn
qun l phn xng

31/12

PC102 31/12

Thanh ton tin lng

T12/2011 cho b phn

31/12

PC102 31/12

trc tip sn xut

Thanh ton tin lng

111

467.930.947

T12/2011 cho ton b

x

CBCNV cng ty
Cng pht sinh trong
thng
D cui k

467.930.94 467.930.947

7
0

Ngi lp

K ton trng

( k, h tn)

( k, h tn)

43

Ph biu 05: Chng t ghi s s tin BHXH

CHNG T GHI S
S 180
Ngy 31 thng 12 nm 2011
Trch yu
S tin BHXH thu ca CBCNV bng tin

S hiu TK
N
C
111
3383

mt thng 12/2011.
Kt chuyn s tin BHXH trch np vo chi

642

3383

4.596.480

ph qun l doanh nghip

Kt chuyn s tin BHXH trch np vo chi

627

3383

3.055.200

ph sn xut chung
Kt chuyn s tin BHXH trch np vo chi

622

3383

66.186.551

ph nhn cng trc tip

Chuyn tin np BHXH thng 12/2011

3383

112

Cng

S tin

Ghi ch

31.755.167

101.527.568

203.055.136

Km theo chng t gc: T khai np BHXH thng 12/2011 v giy bo n s 998

ngy 31/12/2011
Ngi lp

K ton trng

( k, h tn)

( k, h tn)

44

Ph biu 06: Chng t ghi s s tin BHYT

CHNG T GHI S
S 181
Ngy 31 thng 12 nm 2011
Trch yu
S tin BHYT thu ca CBCNV bng tin

S hiu TK
N
C
111
3384

S tin

mt thng 12/2011.
Kt chuyn s tin BHYT trch np vo chi

642

3384

934.800

ph qun l doanh nghip

Kt chuyn s tin BHYT trch np vo chi

627

3384

573.150

ph sn xut chung
Kt chuyn s tin BHYT trch np vo chi

622

3384

12.529.978

ph nhn cng trc tip

Chuyn tin np BHYT thng 12/2011
Cng

3384
x

112
x

21.056.893
42.113.785

Ghi ch

7.018.964

Km theo chng t gc: T khai np BHXH thng 12/2011 v giy bo n s 998

ngy 31/12/2011
Ngi lp

K ton trng

( k, h tn)

( k, h tn)

45

Ph biu 07: Chng t ghi s s tin KPC:

CHNG T GHI S
S 182
Ngy 31 thng 12 nm 2011
Trch yu
Kt chuyn s tin KPC trch np vo chi

S hiu TK
N
C
642
3382

S tin

ph qun l doanh nghip

Kt chuyn s tin KPC trch np vo chi

627

3382

382.100

ph sn xut chung
Kt chuyn s tin KPC trch np vo chi

622

3382

8.353.319

ph nhn cng trc tip

Chuyn tin np KPC thng 12/2011

3382

112

4.678.309

Ghi ch

623.200

Cng
x
x
14036928
x
Km theo chng t gc: Phiu thu np KPC s 385 ngy 31/12/2011 ca Lin on lao ng
huyn Lng sn.
Ngi lp

K ton trng

( k, h tn)

( k, h tn)

46

Ph biu 08: Chng t ghi s s tin BHTN:

CHNG T GHI S
S 183
Ngy 31 thng 12 nm 2011
Trch yu
S tin BHTN thu ca CBCNV bng tin

S hiu TK
N
C
111
3389

S tin

mt thng 12/2011.
Kt chuyn s tin BHTN trch np vo chi

642

3389

311.600

ph qun l doanh nghip

Kt chuyn s tin BHTN trch np vo chi

627

3389

191.050

ph sn xut chung
Kt chuyn s tin BHTN trch np vo chi

622

3389

4.176.659

ph nhn cng trc tip

Chuyn tin np BHTN thng 12/2011
Cng

3389
x

112
x

9.358.619

Ghi ch

4.678.309

18.716.237

Km theo chng t gc: T khai np BHXH thng 12/2011 v giy bo n s 998

ngy 31/12/2011
Ngi lp

K ton trng

( k, h tn)

( k, h tn)

47

Ph biu 09: S ci ti khon 3382 Kinh ph cng on

S CI
T ngy 01/12/2011 n 31/12/2011
TK: 3382- Kinh ph cng on
Ngy

thng

Chng t

ghi

ghi s
S Ngy

Din gii

S tin

hiu

ch

TK
i

hiu thng

182

31/12

ng
S d u k

31/12

Ghi

S KPC trch np

642

5.392.985
623.200

S KPC trch np

627

382.100

S KPC trch np
Np KPC ln cp trn
Cng pht sinh trong

622

8.353.319

thng
D cui k

112
x

4.678.309
4.678.309
0

93.586.19

10073295

Ngi lp

K ton trng

( k, h tn)

( k, h tn)

48

Ph biu 10: S ci ti khon 3383 Bo him x hi

S CI
T ngy 01/12/2011 n 31/12/2011
TK: 3383- Bo him x hi
Ngy
thng

S
Chng t

ghi s
S

Din gii

ghi s
Ngy

hiu

S tin

hiu

ch

TK
i

thng

ng
S d u k

31/12

180

31/12

Ghi

Thu BHXH ca CNV bng

111

0
32.755.166

642

5.297.200

627

3.247.850

tin mt
Trch BHXH t BP QLDN
Trch BHXH t BP SXC
Trch BHXH t BP NCTT
Np BHXH vo c quan
x

BHXH huyn Lng Sn.

Cng pht sinh trong thng
D cui k

622
112
x

71.003.211
112.303.427
112.303.427

112.303.427
0

Ngi lp

K ton trng

( k, h tn)

( k, h tn)

49

Ph biu 11: S ci ti khon 3384 Bo him y t

S CI
T ngy 01/12/2011 n 31/12/2011
Ngy

thng

Chng t

ghi s

ghi s
S Ngy

Din gii

S tin

hiu

ch

TK
N

hiu thng

ng
S d u k

31/12

181

31/12

Ghi

111

0
7.018.964

Trch BHYT t BP QLDN

642

934.800

Trch BHYT t BP SXC

Trch BHYT t BP NCTT
Np BHYT vo c quan

627

573.150

622
112

12.529.978
21.056.893

21.056.893

Thu BHYT ca CNV bng

tin mt

BHXH huyn Lng Sn

Cng pht sinh trong

21.056.893

thng
D cui k

Ngi lp

K ton trng

( k, h tn)

( k, h tn)

TK: 3384- Bo him y t

50

Ph biu 12: S ci ti khon 3389 Bo him tht nghip:

S CI
T ngy 01/12/2011 n 31/12/2011
TK: 3389- Bo him tht nghip
Ngy

thng

Chng t

ghi s

ghi s
S
Ngy
hiu

Din gii

S tin

hiu

ch

TK
i

thng

183

31/12

ng
S d u k

31/12

Ghi

Thu BHTN ca CNV bng tin

111

0
4.679.309

642

311.600

627

191.050

622
112
x

4.176.659

mt
Trch BHTN t BP QLDN

Trch BHTN t BP SXC

Trch BHTN t BP NCTT
Np BHTN vo BHXH huyn
Cng pht sinh trong thng
D cui k
Ngi lp
( k, h tn)

9.358.619
9.358.619

9.358.619
0

K ton trng
( k, h tn)

51

TI LIU THAM KHO

1. Kiu Thanh (2010), B lut lao ng chnh sch mi v tin lng ti thiu
chung, bo him x hi, bo him y t, bo him tht nghip, NXB Lao ng x
hi.
2. Nguyn Vn Cng (2006), L thuyt v thc hnh k ton ti chnh, NXB i
hc Kinh t quc dn, H Ni.
3. Trn Hu Do - Nguyn Vn Tun (2002), Qun l doanh nghip lm nghip,
NXB Nng nghip, H Ni.
4. Mt s kha lun ca trng i hc Lm nghip.

52

DANH MC CC BNG BIU, S

Trang
S 1.1: Hch ton tng hp thanh ton vi ngi lao ng

S 1.2: Hch ton tng hp cc khon BHXH, BHYT, BHTN, KPC

12

Biu 2.1: Tnh hnh trang b TSC ca Cng ty

15

Biu 2.2: C cu lao ng ca Cng ty

16

S 2.1: S b my t chc qun l v sn xut ca Cng ty

18

Biu 2.3: Tnh hnh ngun vn kinh doanh ca Cng ty qua 03 nm

20

Biu 2.4: Kt qu hot ng sn xut kinh doanh ca Cng ty

23

S 3.1: S b my k ton ca Cng ty

25

S 3.2: Trnh t ghi s k ton theo hnh thc Chng t ghi s

27

53