Professional Documents
Culture Documents
Li ni u
D kinh doanh trong lnh vc no,li nhun lun l mc tiu
m cc doanh nghip theo ui.Tuy nhin t c mc
tiu ny i hi phi c s phi hp nhp nhng gia cc khu
t t chc qun l n sn xut kinh doanh v tiu th... Do
vy, t chc qu trnh sn xut tiu th hp l, hiu qu v
ang tr thnh mt vn bao trm ton b hot ng kinh
doanh ca mi doanh nghip.
Cng nh bao doanh nghip khc trong nn kinh t th trng, Cng ty c phn Mai Linh H ni lun quan tm ti vic
t chc sn xut kinh doanh nhm thu li nhun ln nht cho
cng ty. L mt cng ty thng mi dch v chuyn kinh doanh
cc dch v vn chuyn hnh khch th kinh doanh tm kim
doanh thu l mt trong nhng khu quan
Tn giao dch:
Tn vit tt:
Fax:942455
Email: mlhn@maillinhcorporation.com.vn
Ngnh, ngh kinh doanh:
-Vn ti hng ho bng Taxi;
-Vn chuyn hnh khch ng b bng xe Taxi v xe Bus;
-Vn chuyn hnh khch bng Taxi nc (xung my);
-Sa cha, bo dng t, phng tin vn ti;
-L hnh ni a;
-i l v my bay trong nc v quc t;
-i l bn l xng du;
-Sa cha, ng mi phng tin thu b;
-i l v mua bn t.
(Doanh nghip ch kinh doanh c iu kin theo quy
nh ca php lut)
Gii
tnh:
Quc
tch:
(Nam)
Sinh ngy: 22/04/1955
Dn tc: Kinh
Vit Nam
Chng minh th nhn dn (hoc h chiu) s: 023141876
Ni ng k h khu thng tr: 270/35 H Vn Hu, phng
9, qun Ph
Phng
kinh
doanh
tip th
Tng
i
Cng ty
Tng
i VN
taxi
Phng
k ton
ti
chnh
Phng
qun l
iu
hnh
taxi
i
VN
taxi
i
M
taxi
Tng
i M
taxi
v lp k
Th qu
K ton tng
hp
KT
KT
KT
ngDng doan
SV: ti
Quang
h thu
ton n43B n
hn
m
g
t
KT
tin
lng
KT
lp
bn
g k
TQ
KT
doan
h thu
ngy
KT
KT
cn K x
l
g n
tai
TL
nn
Cp 2
Tn ti khon
Ghi ch
loi ti khon 1
ti sn lu ng
Tin mt
1111
1112
Ngoi t
1113
112
1121
1122
Ngoi t
1123
113
1131
1132
Tin ngoi t
u t chng khon ngn hn
121
1211
C phiu
1212
Tri phiu
u t ngn hn khc
128
129
131
133
136
1331
1332
1361
1362
138
1381
1382
139
141
142
1421
Tm ng
1422
Chi ph tr trc
Chi ph tr trc
144
Chi ph ch kt chuyn
151
Th chp k cc k qu
152
153
1531
Cng c dng c
1533
Cng c dng c
Bao b lun chuyn
154
155
1561
1562
Thnh phm
156
Hng ho
157
Gi mua hng ho
159
161
1611
Hng gi bn
1612
211
2112
2113
2114
Ti sn c nh hu hnh
2115
2118
My mc, thit b
Phng tin vn ti, truyn dn
212
213
TSC khc
2132
2138
TSC v hnh
Quyn s dng t
214
2141
2142
2143
221
2211
2212
222
u t chng khon di hn
228
C phiu
Tri phiu
2411
Gp vn lin doanh
2412
u t di hn khc
2413
D phng gim gi u t di
hn
Xy dng c bn d dang
244
Mua sm TSC
Xy dng c bn
311
Sa cha ln TSC
315
K cc, k qu di hn
loi ti khon 3
331
333
3331
33311
33312
3332
n phi tr
Vay ngn hn
N di hn n hn tr
Phi tr ngi bn
3333
3334
Thu GTGT
3335
Thu GTGT u ra
3337
3338
3339
334
Thu trn vn
335
336
338
3381
3382
3383
3384
Chi ph phi tr
3387
Phi tr ni b
3388
341
Kinh ph cng on
342
Bo him x hi
344
Bo him y t
Vay di hn
412
N di hn
413
Nhn k qu, k cc di hn
414
loi ti sn 4
415
ngun vn ch s hu
416
421
Chnh lch nh gi li ti sn
4212
Chnh lch t gi
Qu u t pht trin
431
4311
Qu d phng ti chnh
4312
D phng v tr cp mt vic
lm
4313
Li nhun nm trc
451
Li nhun nm nay
461
4611
4612
Qu khen thng
Qu phc li
Qu phc li hnh thnh
TSC
466
Ngun vn u t xy dng c
bn
511
5111
Qu qun l ca cp trn
5112
512
515
521
531
531
loi ti khon 5
doanh thu
Doanh thu bn hng
611
6111
6112
622
627
6271
6272
Hng bn b tr li
6273
Gim gi hng bn
6274
loi ti khon 6
6277
6278
Mua hng
Mua nguyn liu, vt liu
631
Mua hng ha
632
635
641
6411
6412
6413
6414
6415
6417
6418
642
6421
6422
6423
6424
6425
6426
6427
6428
711
911
001
002
003
loi ti khon 8
004
007
008
0081
0082
loi ti khon 9
xc nh kt qu kinh doanh
Xc nh kt qu kinh doanh
loi ti khon 10
009
kim tra
Trnh t ghi s
Chng t
gc
Chng t ghi
s
S qu
S
KCTGS
S ci
S chi tit
Bng TH chi
tit
Bng cn i s
pht sinh
Bo co ti
X l nghip v
Nhp chng t
My thc hin in cc s sch
lin quan :
- S ng k chng t ghi s
- S ci, s chi tit
- Bng cn i ti khon
- Bo co ti chnh, thu
In ti liu v lu gi
Kho s kt chuyn k
sau
i M Taxi
Loi 7 ch
1km u:
u:
T
Gi cc i sn bay
1 chiu:
Gi cc i sn bay
1 chiu:
2 chiu:
2 chiu:
2. K ton Doanh thu bn hng v cc khon gim tr
2.1.K ton Doanh thu bn hng
2.1.1.Chng t k ton s dng
Trong cng tc k ton tiu th, chng t ban u c s
dng hch ton l: Ho n thu GTGT, phiu thu, giy bo
c ca Ngn hng...
Ngoi ra k ton cn s dng: Bng k ho n chng t
hng ho dch v mua vo bn ra, t khai thu GTGT...
Cc s chi tit c s dng: s chi tit chi ph bn hng,
s chi tit bn hng, s chi tit i tng thanh ton...
Cc s tng hp c: Chng t ghi s, s ng k chng
t ghi s, s ci cc ti khon chi ph, doanh thu, cc s theo
di tnh hnh thanh ton ca khch hng
2.1.2.Ti khon k ton s dng
hch ton doanh thu bn hng v thu GTGT, k ton
s dng cc ti khon sau:
TK 511 (5113) - Doanh thu bn hng
TK 3331 - Thu GTGT u ra phi np
TK 133 - Thu GTGT c khu tr
TK 111,112 - Tin mt, tin gi Ngn hng
TK 131 - Phi thu ca khch hng
Ngoi ra, phc v yu cu qun tr ca Cng ty cc TK cn
c ghi chi tit.
SV: Quang Dng
ton 43B
Bng s 01
Cng ty Mai linh H ni
bo co checker
Ca ngy
STT
S
xe
ngy 29/12/2004
M LX
30
1276
36
1037
49
1344
H v tn
L cng
Trnh
Nguyn v
Hng
Trn qu
Hin
KM
KM
Doanh
Thc
VD
CK
13
106
53
thu
303.00
thu CT
166.65
10
76
52
0
291.00
0
160.05
0
61
19
0
117.00
1.30
9
Cuc
Tng s
128
Bnh qun
8,0
81,8
%CT
55
55
73.710
63
66
3.6890
2.102.1
6
41,
00
230.56
70
131.38
Ca m
SV: Quang Dng
ton 43B
M LX
xe
H v tn
Nguyn
Cu
KM
KM
Doanh
Thc
CT
VD
CK
123
66
thuCT
205.15
14
thu
373.00
0
362.00
0
209.96
0
406.00
0
223.30
0
109229
26
1291
27
1307
Mnh Hng
14
125
64
28
1303
L Vn Kh
11
130
72
6.30
362
194440
00
50
126
72,5
388880
218459
761
429
231330
130251
14,
0
152,
1
85,
00
46266
20
26050
Quang
Tng s
609
12,
Bnh qun
2
73
Tng s ngy
55
58
55
Bo co checker sn bay
STT
S xe
M LX
50
1338
65
1054
H v tn
Nguyn vn
Cuc
KM
KM
Doanh
Thc
VD
CK
35.
thu
130.00
thuCT
5
35.
0
130.00
0
26000
70
70
Tng s
140
70
Tng s ngy
140
70
Qu
L c Long
0
26000
0
65000
65000
130000
130000
s:
Xe:30
Ngy 29/12/2004
Gi giao xe:
Tng s tin np: 303000
(Bng ch: Ba trm linh ba nghn ng)
Tr tin cho li xe: 55%
S tin: 166150
Li xe
Thu ngn
ton
(ch k,h tn)
Ch tiu
Ngy
i VN
Xe Jolie
Ngy
Tng
Doanh
194250
98810
cng
369690
thu
Thc
0
101508
0
0
00
576248 7554500 13014
00
51604
00
207939
thu
TXC,MC
5
252600
65
50
347600
C
Coupon
00
500000
15
95000
00
40000
00
900000
0
Checker
K ton
Thu
ngn
(ch k,h tn)
(ch
k,h tn)
Thu ngn np tin cho th qu cn c vo bng bo co
doanh thu, bo co checker, phiu np tin Taxi.
Th qu sau khi thu tin chuyn chng t cho k ton tin
mt, k ton tin mt sau khi kim tra li cc thng tin th
lp phiu thu trong my tnh:
990.188
19.803.76
1
H v tn: th X
n v: Thu ngn
L do: Doanh thu Taxi ngy 29/12/2004
S tin:20.793.950
Vit bng ch:Hai mi triu khng by trm chn mi ba ngn
chn trm chn mi ng./.
Km theo:
02 Chng t
Th trng
K ton trng
Th qu
Ngi
np
ch k,h tn)
Ni dung
TK
CT
31/1
124
ngy 30/12/03
1111
Tng
2.630.324.961
20793950
6.354.574.
3.862.254.9
923
45
Ngy thng nm 2004
Ngi lp
ch k,h tn)
K ton trng
(ch k,h tn)
Th trng
(ch
k,h tn)
Cui k, s liu c tng hp vo s tng hp chi tit doanh
thu:
Tn cp
Pht sinh
(01/07-30/09)
N
C
2.630.324.
6.354.574.
3.862.254.
961
923
945
135.057.18 243.871.81
98.547.386
DT Taxi
0101
DT Taxi tin
0102
mt
DT Taxi card
5
Tng
DT Taxi
2.765.382.
9
6.598.446.
3.960.802.
742
331
146
K ton trng
(ch k,h tn)
Th trng
(ch
k,h tn)
2.1.3.2 i vi hnh thc thanh ton chm (Khch thng
xuyn)
Trc tin, khch hng v cng ty s k Hp ng dch v Taxi
. Cng ty s t m ring cho tng khch hng (theo th t hp
ng) v cung cp Taxi Card cho khch hng
Th Card Taxi c mu nh sau:
M s LX
M khch
M36
1037
hng
s:
01567
T: 31 Trung t
n: Bnh vin
BM
Cc Taxi:
L ph khc
Tng s tin: 28.000
Bng ch: Hai mi tm ngn ng
chn
Khch hng
Li xe
(ch k,h
tn)
Khi khch hng s dng dch v ca cng ty, Sau khi nhn
c card t cc i xe k ton s tng hp v chuyn s liu t
card vo Bng k chi tit s dng i vi Taxi card i vi tng
khch hng (Thng qua m khch hng)
SV: Quang Dng
ton 43B
M s:49
Ngy
S Card
S tin
Ghi ch
1
01/12/2004
16988
27.000
25
30/12/2004
17462
50.000
Tng cng
862.000
5% Chit khu
43.100
Khch hng phi thanh ton
818.900
Bng ch:( Chn trm linh nm ngn mt trm ng )
Ngi lp
K ton trng
ch k,h tn)
k,h tn)
Cui thng cn c vo th Taxi card, bng k chi tit s
dng Taxi card, k ton tin hnh vit ho n cho tng khch
hng ( Ho n GTGT)
Ho n GTGT gm c 3 lin:
Lin 1: mu tm, lu ti gc
Lin 2: mu , giao cho khch hng dng thanh ton
Lin 3: giao cho k ton theo di tiu th ghi s v theo di
thanh ton cng n.
Khi vit ho n k ton phi ghi y cc ni dung ghi
trong ho n nh:
- Ngy, thng, nm.
SV: Quang Dng
ton 43B
Mu s: 01
GTKT - 3L-01
K
hiu: AA/2004T
Ngy 22 thng 12 nm 2004
N0:
0004906
n v bn hng: Cng ty c phn Mai Linh H Ni
ach: S 370 trn kht chn -q.hai b trng- h ni
M S THU :
0101149623
M S
THU: 0301774984
STT
Tn hng ho dch n v
v
B
Cc Taxi thng
tnh
C
S lng
1
n gi
Thnh
tin
3 = 1 x2
862.000
12/2004
Chit khu 5%
SV: Quang Dng
ton 43B
43100
K
Cng tin
hng:
Tin thu
818.900
40.945
859.845
GTGT:
Tng cng
tin thanh ton
S tin bng ch: Mt triu bn trm ngn ng
Ngi mua hng
K ton trng
Th trng
n v
(k,ghi r h tn)
(k,ghi r h tn)
(k,ng du,ghi
r h tn)
Cn c vo ho n, k ton vit phiu k ton khc (KH 49):
TK N
131
TK C
5113
S tin
818.900
131
3331
40.945
thng 12/2004
Tng
859.845
Vit bng ch: Chn trm linh nm ngn mt trm ng./.
Ngi lp
K ton trng
ch k,h tn)
Th trng
(ch k,h
tn)
T cc chng t lin quan trn, k ton s chuyn cc s
liu vo s chi tit ti khon 5113(doanh thu Taxi card)
Bng s 10
Cng ty CP Mai Linh H ni
S chi tit ti khon 5113
(chi tit doanh thu card)
T ngy01/07/04
ngy31/12/04
Pht sinh lu k (t 01/7 n 30/09 ):
135.057.185
S
CT
31/1
124
Ngy
Ni dung
ngy 30/12/03
1111
859.845
243.871.8
98.547.386
Tng
SV: Quang Dng
ton 43B
TK
K ton trng
Th trng
(ch k,h tn)
(ch
k,h tn)
Cui k, s liu c tng hp vo S tng hp chi tit doanh
thu
n ngy 31/12/04
31/1
1240
111
KH49
31/1
KCCK
131
5.355.800
KCDT
521
6.593.090.9
XKQ
42
31/1
Ni dung
TK
19.803.761
820.952
911
31/1
2
Tng cng
6.598.446.7
3.960.802.
42
331
K ton trng
Th trng
(ch k,h tn)
(ch
k,h tn)
2.2. K ton cc khon gim tr Doanh thu.
Vi chnh sch bn hng ci m khuyn khch ngi
tiu dng, to s tn nhim, Cng ty cho php khch hng kin
ngh v cht lng dch v ca mnh v gim tin cho khch
hng nu li xe khng m bo v cht lng dch v ca
mnh...Tuy nhin Cng ty trong nhng nm gn y cha
pht sinh nghip v ny.
2.3. K ton thu GTGT
SV: Quang Dng
ton 43B
CH TIU
Gi tr HHDV
(cha c thu Thu GTGT
GTGT)
B
C
I
1
A
B
2
979338511
[16]
x
2
A
A
B
3
4
II
1
1.1
1.2
[18]
[20]
x
x
[11]
[13]
87240557
[15]
x
[17]
[19]
[21]
[22]
[23]
[24]
x
[26]
x
[27]3665403
366
[29]2255000
0
[30]3370463
366
[32]
272390000
x
[25]
[28]
95762167
[31]
68523167
[33]
27239000
[35]
iu chnh gim
Tng doanh thu v thu GTGT ca HHDV bn ra
III
1
2.1
2.2
[36]
x
[37]
[38]3665403 [39]
366
95762167
[40]
08521610
[41]
x
[42]
[43]
x
x
:25.933.600
:25.933.600
hnh
theo
1441TC/Q/CKT
Qs
Ngy
01/11/1995 ca b ti chnh
Phiu chi
Quyn s:23
S chng t:1068
ngy15/12/2004
TK
S tin
ghi
141
25.933.6
00
H v tn : th X
n v: Thu ngn
L do: Tm ng lng li xe ngy15/12/2004
S tin: 25.933.600
Vit bng ch: Hai mi lm triu chn trm ba mi ba ngn
su trm ng./.
Km theo
Th trng
02 Chng t
K ton trng
Ngi lp
Th qu
Ngi
nhn
(ch k,h tn) (ch k,h tn) (ch k,h tn) (ch k,h
tn) (ch k,h tn)
Ni dung
Kt chuyn chi ph sn
TK N
632
TK C
154
S tin
5.123.851.3
76
5.123.851.3
76
Vit bng ch: nm t mt trm hai mi ba triu tm trm nm mi mt ngn ba trm by mi su ng
Ngi lp
K ton trng
ch k,h tn)
Th trng
(ch
k,h tn)
ngy31/12/04
Ni dung
TK
Ngy
S CT
31/1
KCCPS
Kt chuyn chi
15
ph sn xut
kinh doanh
Tng
5.123.851.
5.123.851.3
376
76
K
K ton trng
(ch k,h tn)
Th trng
(ch
k,h tn)
: 18.400.000
N 1331
: 1.840.000
C 331 : 20240000
Cn c vo phiu k ton , s liu c chuyn vo s chi tit
TK154( chi tit vt t sa cha):
N TK 154
:18.400.000
C TK 1521 : 18.400.000
Cui k, k ton kt chuyn s liu trn ( c tng hp
trong chi ph SXKD d dang) vo s chi tit TK 632,k ton lp
s tng hp chi tit TK632(cha phn b):
Bng s 16
Cng ty CP Mai Linh H ni
S tng hp chi tit ti khon 632
( Cha phn b)
T ngy01/07/04
n ngy
31/12/04
Chng t
SH
NT
TK
KC chi ph SXKD
154 5.123.851.
2
31/1
KC GVHB sang TK xc nh
911
kt qu
KCCPSX 31/1
KCGV
Ni dung
376
Tng
5.123.851.
376
5.123.851. 5.123.851.
376
376
Ngy31 thng 12 nm
2004
Ngi lp
K ton trng
Th trng
(ch
k,h tn)
Sau cn c vo t trng ca tng loi doanh thu, k
ton tin hnh phn b gi vn cho tng loi doanh thu
PS lu k
(01/07-30/09)
N
C
Tn cp
4.822.541.0
4.822.541.
53
053
301.310.323
301.310.32
5.123.851.
3
5.123.851
376
.376
DT Taxi
0101
DT Taxi tin
0102
mt
DT Taxi card
Tng
Pht sinh
DT Taxi
K ton trng
Th trng
(ch
k,h tn)
Song song vi k ton chi tit k ton tng hp tin hnh hch
ton tng hp gi vn hng bn, cn c vo bng tng hp
chng t gc k ton tin hnh lp chng t ghi s cho tng
nghip v k ton din ra trong ngy
V d:
Bng s 18
Cng ty CP Mai Linh H ni
Chng t ghi s
S: 123
Ngy 31 thng 12 nm 2004
CT gc
SH
NT
Ni dung
S hiu TK
N
C
S tin
Ghi
ch
KCCPS
31/1
KCGV
31/1
KC chi ph SXKD
632
154
103.658.9
KC Ga vn hng bn
911
632
63
103.658.9
63
1.435.638.9
Tng
65
K ton tr-
ng
ch k, h tn)
(ch k, h
tn)
Bng s 19
Cng ty CP Mai Linh H ni
S ng k Chng t ghi s
Nm2004
CTGS
SH
NT
1
2
06
S tin
3
5.849.328.465
31/0 1.635.568.984
6
CTGS
SH
NT
1
2
12
31/12
Cn
g
Ngi lp
ch k,h tn)
S tin
3
1.435.638.965
19.365.587.36
5
Ngy 31 thng 12 nm 2004
K ton trng
Th trng
(ch k,h tn)
(ch
k,h tn)
Cn c vo cc s sch trn k ton vo s ci TK632:
Bng s 20
Cng ty CP Mai Linh H ni
S ci ti khon 632
SV: Quang Dng
ton 43B
DIN Gii
NT
KCCPS
31/1 KC CPSXKD
KCGV
KCGV
SH TK
i
ng
154
S tin
5.123.851.
911
376
C
5.123.851.
31/1
376
2
Tng
5.123.851.
5.123.851.
376
376
Ngy 31 thng 12 nm 2004
Ngi lp
ch k,h tn)
K ton trng
(ch k,h tn)
Th trng
(ch
k,h tn)
2.5. Hch ton chi ph qun l
Do cng ty thuc loi hnh doanh nghip va v nh, nn
chi ph bn hng, chi ph qun l doanh nghip pht sinh
khng nhiu, do vy, tuy hch ton theo quyt nh
1141/1995 nhng Cng ty ch s dng TK642 hch ton c
hai loi chi ph ny.
TK 642: "Chi ph qun l doanh nghip" c chi tit theo
quy dnh:
TK 6421 Chi ph nhn vin qun l
TK 6422 Chi ph vt liu qun l
TK 6423 Chi ph dng vn phng
TK 6424 Chi ph khu hao TSC
TK 6425 Thu, ph v l ph
TK 6427 Chi ph dch v mua ngoi
TK 6428 Chi ph bng tin khc
SV: Quang Dng
ton 43B
Bng s 21
Ni dung
TK N
Tnh lng nhn vin phi
6421
TK C
334
S tin
34.300.000
tr thng 12 nm2004
Tng
34.300.000
Vit bng ch: ba mi nm triu hai trm ngn ng chn./.
Ngi lp
K ton trng
ch k,h tn)
Th trng
(ch
k,h tn)
Sau , s liu c chuyn vo s chi tit TK6421:
Bng s 22
Cng ty CP Mai Linh H ni
S chi tit ti khon 642
( Chi tit : chi ph nhn vin qun l TK 6421)
T ngy01/07/04
ngy31/12/04
Pht sinh lu k (t 01/07/2004 n 30/09/2004):
214.736.000
Ngy
31/1
2
31/1
2
S CT
TLT12
TK
KC chi ph NV QL 91
1
Tng
Ni dung
34.300.00
0
436.532.00
0
356.365.0
436.532.00
00
0
Ngy31 thng 12 nm 2004
SV: Quang Dng
ton 43B
Th trng
(ch
k,h tn)
Tng t vi cc chi ph qun l khc
Cui k, s liu s c chuyn vo S tng hp chi tit ti
khon 632:
Bng s 23
Cng ty CP Mai Linh H ni
S tng hp chi tit ti khon 642
( Cha phn b)
T ngy01/07/04
ngy31/12/04
PS lu k (01/07TKCT
Tn cp
30/09)
N
6421 Chi ph nhn vin 214.736.0
qun l
00
Tng cng
316.356.3
60
432.683. 761.365.
654
978
Ngy31 thng 12 nm
2004
Ngi lp
ch k,h tn)
K ton trng
Th trng
(ch
k,h tn)
Sau cn c vo t trng ca tng loi doanh thu, k
ton tin hnh phn b gi vn cho tng loi doanh thu
Bng s 24
Cng ty CP Mai Linh H ni
S tng hp TK642
( phn b)
T ngy 01/07/04
n ngy 31/12.04
M s
Tn cp
PS lu k
Pht sinh
(01/07-30/09)
N
C
01
0101
DT Taxi tin
0102
mt
Tng
DT Taxi
281.621.6
381.635.98
657.639.8
64
74
DT Taxi card
11.365.65
51.047.670
103.726.1
DT Taxi
4
292.987.3 432.683.65
18 4
04
761.365.9
78
K ton trng
Th trng
(ch
k,h tn)
Song song vi k ton chi tit k ton tng hp tin hnh
hch ton tng hp gi vn hng bn, cn c vo bng tng hp
chng t gc k ton tin hnh lp chng t ghi s cho tng
nghip v k ton din ra trong ngy.Sau s liu s c vo
s ci TK642:
n ngy 31/12/04
Ni dung
TK
Pht sinh
N
334
12
911
0 436.532.00
34.300.00
432.683.6 761.365.97
54
8
Ngy 31thng12 nm
2004
Ngi lp
K ton trng
ch k,h tn)
Th trng
(ch
k,h tn)
2.6. Hch ton xc nh kt qu tiu th
Vic xc nh kt qu tiu th ti cng ty c tin hnh
na nm mt ln (6 thng), da trn s liu ny , k ton tng
hp s liu ln Bo co kt qu kinh doanh nm ca ton
cng ty
Ti khon s dng :
TK 911: Xc nh kt qu kinh doanh
TK 421: Li nhun cha phn phi
: 6.593.090.942
: 6.593.090.942
: 5.123.851.376
C TK632 : 5.123.851.376
Kt chuyn chi ph qun l doanh nghip:
N TK911
: 761.365.978
C TK642 : 761.365.978
Kt qu tiu th dch v = Doanh thu thun Gi vn hng
bn - CPQLDN
= 6.593.090.942 - 5.123.851.376 - 761.365.978
= 707.873.588
ng thi k ton kt chuyn kt qu cung cp dch v
v ti khon li nhun cha phn phi
N TK 911
: 707.873.588
C TK 421: 707.873.588
Cn c vo cc Phiu k ton kt chuyn nh phiu k
ton kt chuyn doanh thu KCDT, Phiu kt chuyn gi vn
KCGV K ton phn nh vic hch ton kt qu kinh doanh
vo cc ti khon lin quan: S chi tit, S ci TK911,421
Bng s 26
TK N
5113
TK C
911
S tin
6.593.090.94
2
6.593.090.94
Tng
K ton trng
(ch k,h tn)
Th trng
(ch
k,h tn)
Sau , s liu c chuyn vo s chi tit TK6421:
Bng s 26
ngy31/12/04
Pht sinh trong k
N
C
6.593.090.9
Ng
y
31/1
KCDT
KC doanh thu
TK
511
KCGV
KC gi vn
31/1
KCCPN
KC chi ph NV
632
761.365.978
QL
642
31/1
S CT
Ni dung
5.123.851.376
42
707.873.58
8
KCLN
KC li nhun
421
31/1
2
Tng
6.593.090. 6.593.090.9
942
42
Ngy31 thng 12 nm 2004
Ngi lp
K ton trng
ch k,h tn)
Th trng
(ch
k,h tn)
Cc phiu khc tng t.
Bng s 27
Cng ty CP Mai Linh H ni
S tng hp chi tit ti khon 911
( Cha phn b)
T ngy01/07/04
ngy31/12/04
TKCT
Tn cp
9112 doanh
942
942
698.652.35 698.652.35
Hot ng khc
1.365.684
7.293.108.
1.365.684
7.293.108.
979
979
Ngy31 thng 12 nm
2004
Ngi lp
K ton trng
Th trng
(ch
k,h tn)
Bng s 28
Cng ty CP Mai Linh H ni
S tng hp TK911
( phn b)
T ngy 01/07/04
n ngy 31/12.04
M s
01
Pht sinh
Tn cp
6.354.574.9
6.354.574.9
23
23
2.385.160.0
2.385.160.0
19
19
6.593.090.9
6.593.090.9
42
42
698.652.35
698.652.35
DT Taxi
0101
DT Taxi tin mt
0102
DT Taxi card
Tng
DT Taxi
Kt qu hot ng ti
chnh
Kt qu hot ng khc
Tng
1.365.684
1.365.684
7.293.108.9 7.293.108.9
DT Taxi
79
79
Ngy 31thng12 nm 2004
Ngi lp
ch k,h tn)
K ton trng
(ch k,h tn)
Th trng
(ch
k,h tn)
Song song vi k ton chi tit k ton tng hp tin hnh
hch ton tng hp gi vn hng bn, cn c vo bng tng hp
chng t gc k ton tin hnh lp chng t ghi s cho tng
SV: Quang Dng
ton 43B
ngy 31/12/04
Chng t
NT
SH
31/1 KCDT
2 KCGV
31/1 KCCPQ
2 L
31/1
2 KCLN
Ni dung
Pht sinh
N
KC doanh thu
511
KC gi vn
6.593.090.
5.123.851.376
KC CPNV qun
632
761.365.978
642
707.873.58
959.338
421
698.652.35
635
KC li nhun
KCCPTC KC CP ti chnh
31/1 KCDTTC KC doanh thu
2
TK
ti chnh
942
515
31/1
2
31/1
2
7.293.108.
7.293.108.
979
979
Ngy 31thng12 nm
2004
Ngi lp
ch k,h tn)
K ton trng
(ch k,h tn)
Th trng
(ch
k,h tn)
SV: Quang Dng
ton 43B
Bng s 30
Cng ty CP Mai Linh H ni
Bo co chi tit li l
T ngy 01/07/04
Hot ng
DT cung cp
SXKD
dch v
DT taxi TM
6.354.574.92
DT taxi
card
Tng
n ngy 31/12/04
Chit
khu
TM
5.355.800
243.871.819
6.594.446.74 5.355.800
Doanh thu
GVHB
Chi ph
CPQLDN
Li (+)
Tng cng
thun
L (-)
6.354.574.92
4.822.541.0
657.639.87
5.480.180.
8.743.93.9
53
927
96
238.516.019
301.310.323
103.726.10
405.036.42
166.520.40
761.365.97
5.556.535.
8
707.873.58
030
6593090942
5123851376
K ton trng
Th trng
Linh H Ni:
nh gi khi qut hiu qu kinh doanh:
Cng ty ang m rng hot ng kinh doanh ra nhng
th trng mi, u t thm nhiu xe hin i, nng cao cht lng ngun nhn lc cng nh cht lng phc v khch hng p
ng c nhu cu i li ngy cng nhiu ca ngi dn th .
* Mt s bin php nng cao hiu qu kinh doanh ca
Cng ty:
+ M rng th trng phc v:
SV: Quang Dng
ton 43B
mc lc
Li ni u.............................................................................. 1
Ni dung..................................................................................2
Phn 1. Khi qut chung v cng tc k ton ca cng ty
phn
mai
linh
ni...2
: K ton 43B
Trng
: i hc Kinh t Quc dn
ti
kt qu kinh doanh
ti Cng ty c phn Mai Linh H Ni
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
....................................................................................................
H Ni, ngy
thng
nm 2005
Phng K ton