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Hng dn lp Bo co lu chuyn tin t
HNG DN LP BO CO LU CHUYN TIN T

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M
CH TIU PP LP
s
1 2 3
I. Lu chuyn tin t hot ng kinh
doanh
1. Li nhun trc thu 01 Ch tiu ny c ly t tng li nhun
trc thu (M s 50) trn Bo co kt qu
hot ng kinh doanh trong k bo co. S
liu ny l s m (trng hp l th ghi
trong ngoc n (***)
2. iu chnh cho cc khon
- Khu hao TSC 02 + Ch tiu ny phn nh s khu hao TSC
trch c ghi nhn vo bo co kt qu
hot ng kinh doanh trong k bo co.
N TK 6274, 6414, 6424/ C TK 214
+ S liu ch tiu ny c cng (+) vo s
liu ch tiu Li nhun trc thu.
- Cc khon d phng 03 * Lp DP: ghi cng (+)
+ Ch tiu ny phn nh cc khon d + N TK 632/ C Tk 159
phng gim gi lp c ghi nhn + N TK 635/ C TK 129, 229
vo bo co kt qu hot ng kinh + N TK 642/ C TK 139
doanh trong k bo co. Ch tiu ny * Hon nhp DP (HNDP): ghi tr (-)
c lp cn c vo s k ton cc ti + N TK 159/ C TK 632
khon d phng gim gi hng tn + N TK 129, 229/ C TK 635
kho, d phng gim gi u t ngn + N TK 139/ C TK 642
hn, d phng gim gi u t di
hn, d phng phi thu kh i
Nu lp DP > HNDP-ghi (+)
Nu lp DP < HNDP-ghi (-)
- Li, l chnh lch t gi hi oi cha 04 S liu ch tiu ny c tr (-) vo s liu
thc hin: ch tiu li nhun trc thu, nu c li
+ Ch tiu ny phn nh li (hoc chnh lch t gi hi oi cha thc hin
l)chnh lch t gi hi oi cha thc hoc c cng (+) vo ch tiu trn, nu c
hin c phn nh vo li nhun l chnh lch t gi hi oi cha thc hin.
trc thu trong k bo co c gc ngoi N TK 635/ C TK 413: l
t cui k bo co c ghi nhn vo N TK 413/ C TK 515: li
doanh thu hot ng ti chnh hoc chi
ph ti chnh trong k bo co.
- Li , l t hot ng u t 05 Li ghi tr (-); l ghi cng (+)
Ch tiu ny phn nh li, l pht sinh
trong k c phn nh vo li nhun
trc thu nhng c phn lai l
lung tin t hot ng u t gm:
1
Page
Li/ l t vic thanh l TSC v cc
www.webketoan.vn - HaiTam
khon u t di hn m doanh nghip
mua v nm gi v mc ch u t nh:
li/ l bt ng sn u t, li cho vay,
li tin gi, li/ l t vic mua v bn li
cc cng c n (tri phiu,k phiu, tn
phiu); c tc v li nhun c chia t
cc khon u t vn vo n v khc
(khng bao gm li l mua bn chng
khon v mc ch thng mi).
- Chi ph li vay 06 S liu ch tiu ny c cng (+) vo s
Ch tiu ny phn nh chi ph li vay liu ch tiu Li nhun trc thu
ghi nhn vo bo co kt qu hot ng M s [23] trn BCKQHKD
kinh doanh trong k bo co. 1) Nu ghi nhn li vay theo thc t pht
sinh:
N TK 635/ C TK 111, 112
2) Nu ghi nhn theo k k ton:

-PS li vay: N TK 635/ C TK 335
-Tr li vay: N TK 335/ C TK 111, 112
3. Li nhun t hot ng kinh doanh 08 MS01 + MS02 + MS03 + MS04 + MS05 +
trc thay i vn lu ng MS06
Tng, gim cc khon phi thu 09 S d n cui k tr (-) s d n u k ca

- Khng bao gm cc khon phi thu cc TK:
lin quan n hot ng u t v hot N131, N133, N136, N138, N141, N331,
ng ti chnh: phi thu v tin li cho N333, N334, N336, N338
vay, phi thu v c tc li nhun c Nu s d N cui k tr (-) s d N u
chia, phi thu v thanh l nhng bn k > 0: ghi m
TSC, phi thu bn BS u t Nu s d N cui k tr (-) s d N u
k < 0: ghi dng
Tng, gim hng tn kho 10 S d n cui k tr (-) s d n u k ca

cc TK c s d N:
N151, N152, N154, N155, N156, N157,
N158
Nu s d N cui k tr (-) s d N u
k > 0: ghi m
Nu s d N cui k tr (-) s d N u
k < 0: ghi dng
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Page
- Tng, gim cc khon phi tr (khng 11 S d c cui k tr (-) s d c u k ca
k li vay phi tr, thu thu nhp doanh cc ti khon c s d c:
nghip phi np) khng bao gm phi C331, C333, C334, C335, C336, C338,
tr: thu TNDN phi np (d c 3334); C351, C352, C131, C136, C138, C353,
li vay phi tr (d c 335); phi tr lin C356
quan n hot ng mua sm, xy dng Nu s d c cui k tr (-) s d C u
TSC, mua BS u t, mua cc cng k >0: ghi dng
c n, vay ngn hn, vay di hn Nu s d c cui k tr (-) s d C u
k <0: ghi m
- Tng, gim chi ph tr trc 12 Nu s d ghi N cui k tr (-) s d N
u k >0: ghi m
Nu s d c cui k tr (-) s d C u
k <0: ghi m
Ca cc ti khon: TK 142, TK 242
- Tin li vay tr 13 Li vay tr trong k: N635/ C111, 112,
113 hoc gi tr: N335/ C111, 112, 113 nu
trch trc theo k k ton, sau tr li
c ghi tr (-)
- Thu thu nhp doanh nghip np 14 Gi tr nh khon: N3334/ C111, 112, 113
c ghi tr (-)
- Tin thu khc t hot ng kinh doanh 15 + Tin thu t nhn k cc, k qu:
N111, N112/ C3386, 344
+ Tin thu hi cc khon a i k cc, k
qu:
N111, 112/ C144, 244
+ Thu t cc t chc c nhn bn ngoi
thng, h tr ghi tng cc qu ca doanh
nghip:
N111, 112/ C711, 431, 418, 414, 415
- Tin chi khc cho hot ng kinh 16 + Tin chi a i k cc, k qu:
doanh N144, 244/ C111, 112
+ Tin hon tr nhn k cc, k qu:
N3386, 344/ C111, 112
+ Tin chi trc tip t qu khen thng,
phc li:
N431/ C111, 112
+ Tin chi trc tip t cc qu
N418, 414, 415, 461, 811/ C111,
112
Lu chuyn tin thun t hot ng 20 M s 08 + M s 09 + M s 10 + M s
kinh doanh 11 + M s 12 + M s 13 + M s 14 +
M s 15 + M s 16
3
II. Lu chuyn t hot ng u t 21

Page
1. Tin chi mua sm, xy dng TSC N211, 213, 217, 241, 228, 331/ C111, 112,
v cc ti sn di hn khc 113
c ghi tr (-)
2. tin thu t thanh l, nhng bn 22 + S tin thu c ly t:

TSC v cc ti sn di hn khc - N111, 112, 113/ C711 Chi tit thu v
Ch tiu ny c lp cn c vo s tin thanh l, nhng bn TSC
thun thu t vic thanh l, nhng - N111, 112, 113/ C5117 Chi tit thu v
bn TSC hu hnh, TSC v hnh v bn t ng sn u t
bt ng sn u t trong k bo co. - N111, 112, 113/ C131 phn tin thu
S liu ghi vo ch tiu ny l s tin lin quan n thanh l, nhng bn
thu v s tin chi cho vic thanh l, TSC v cc ti sn di hn khc
nhng bn TSC v bt ng sn u + S tin chi c ly t:
t - N111, 112, 113/ C113 chi tit chi v
thanh l, nhng bn bt ng sn u
t
+ S liu trong k bo co
+ S liu ny c ghi bng s m di
hnh thc ghi trong ngoc n (***) nu
s tin thc thu nh hn s tin thc chi.
3. Tin chi cho vay, mua cc cng c n 23 S liu ghi vo ch tiu ny:
ca n v khc: - N1212/ C111, 112, 113-u t chng
+ Ch tiu ny c lp cn c vo tng khon ngn hn: chi tit mua tri phiu,
s tin chi cho bn khc vay, chi mua tn phiu, k phiu.
cc cng c n ca n v khc (tri - N1281, 1288/C111, 112, 113-u t
phiu, tn phiu, k phiu)v mc ch ngn hn khc: chi tit cc khon tin
nm gi u t trong k bo co. chi cho vay (TK1288), tin gi c k
+ Ch tiu ny khng bao gm tin chi hn (TK 1281)
mua cc cng c n c coi l cc - N2288/ C111, 112, 113 u t di hn
khon tng ng tin v mua cc khc: chi tit cc khon tin chi cho vay,
cng c n v mc ch thng mi tin gi c k hn.
- N2282/ C111, 112, 113 Chi tit tin
chi mua cc cng n ca n v khc:
tri phiu, tn phiu, k phiu
Ch tiu ny c ghi bng s m di
hnh thc ghi trong ngoc n (***).
4
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4. Tin thu hi cho vay, bn li cc cng 24 S liu ghi vo ch tiu ny:
c n ca n v khc - N111, 112, 113/ C1212: bn cc cng c
Ch tiu ny c lp cn c vo tng n (u t chng khon ngn hn)
s tin thu t vic thu hi li s tin - N111, 112, 113/ C128, 2288: chi tit thu
gc cho vay, t bn li hoc thanh hi tin cho vay, thu hi tin gi c k
ton cc cng c n ca n v khc hn.
trong k bo co. - N111, 112, 113/ C2282, 2288: chi tit s
Ch tiu ny khng bao gm tin thu tin thu do bn li cc cng c n (tri
t bn cc cng c n c coi l cc phiu, tn phiu, k phiu); thu hi cho
khon tng ng tin v bn cc cng vay
c n v mc ch thng mi. Ch tiu ny c ghi bng s dng
5. Tin chi u t gp vn vo n v 25 S liu ghi ch tiu ny ly t:

khc - N2281/ C111, 112, 113 u t chng
Ch tiu ny c lp cn c vo tng s khon di hn: (chi tit u t c phiu)
tin chi u t vn vo doanh - N221, 222, 223/ C111, 112, 113 u
nghip khc trong k bo co, bao gm t vo cng ty con, gp vn lin doanh,
tin chi u t vn di hnh thc mua lin kt
c phiu, gp vn vo cng ty lin - N1288, 2288/ C111, 112, 113 u t
doanh, lin kt (khng bao gm tin chi ngn hn khc v u t di hn khc:
mua c phiu v mc ch thng mi). chi tit u t vn (c phiu) vo n v
khc
hnh thc ghi trong ngoc n (***)
6. Tin thu hi u t gp vn vo n 26 S liu ghi vo ch tiu ny ly t:
v khc - N111, 112, 113/ C2281 Chi tit u t
Ch tiu ny c lp cn c vo tng c phiu
s tin thu hi cc khon u t vn vo - N111, 112, 113/ C221, 222, 223 thu
n v khc (do bn li hoc thanh l cc hi gp vn lin doanh, lin kt, cng ty
khon vn u t vo n v khc) con
trong k bo co (khng bao gm tin - N111, 112, 113/ C1288, 2288 thu hi
thu do bn c phiu mua v mc ch u t vn vo n v khc
thng mi).
Ch tiu ny c ghi bng s dng
7. Tin thu li cho vay, c tc v li 27 S liu ghi vo ch tiu ny ly t:

nhun c chia N111, 112, 113/ C515 Chi tit thu li cho
Ch tiu ny c lp cn c vo s tin vay, c tc v li nhun c chia
thu v cc khon tin li cho vay, li tin
gi, li t mua v nm gi u t cc
cng c n (tri phiu, tn phiu, k
phiu), c tc v li nhun nhn c
t gp vn vo cc n v khc trong k
bo co.
Lu chuyn tin thun t hot ng 30 M s 21 + M s 22 + M s 23 + M s
5
u t 24 + M s 25 + M s 26 + M s 27
Page
III. Lu chuyn tin t hot ng ti
chnh
1. Tin thu t pht hnh c phiu, 31 S liu ghi ch tiu ny ly t:
nhn vn gp ca ch s hu N111, 112/ C4111
Ch tiu ny c lp cn c vo tng
s tin thu do cc ch s hu ca Ch tiu ny c ghi bng s dngs
doanh nghip gp vn di cc hnh
thc pht hnh c phiu thu bng tin
(s tin thu theo gi thc t pht hnh),
tin thu gp vn bng tin ca cc ch
s hu, tin thu do nh nc cp vn
trong k bo co.
Ch tiu ny khng bao gm cc
khon vay v n c chuyn thnh vn
c phn hoc nhn vn gp ca ch s
hu bng ti sn.
2. Tin chi tr vn gp cho cc ch 32 S liu ghi vo ch tiu ny ly:
s hu, mua li c phiu ca doanh N4111/ C111, 112 hon li vn gp
nghip pht hnh cho cc ch s hu ca doanh nghip di
Ch tiu ny c lp cn c vo tng cc hnh thc hon tr bng tin
s tin tr do hon li vn gp cho N419/ C111, 112 mua li c phiu ca
cc ch s hu ca doanh nghip di doanh nghip pht hnh bng tin hy
cc hnh thc hon tr bng tin hoc b hoc s dng lm c phiu ca ngn qu
mua li c phiu ca doanh nghip Ch tiu ny c ghi bng s m di
pht hnh bng tin hy b hoc s hnh thc ghi trong ngoc n (***)
dng lm c phiu ca ngn qu trong
k bo co.
3. Tin vay ngn hn, di hn nhn 33 S liu ghi ch tiu ny ly t:
c N111, 112? C311, 341, 342, 343
Ch tiu ny c lp cn c vo tng
s tin nhn c do doanh nghip i Ch tiu ny c ghi bng s dng
vay ngn hn, di hn ca ngn hng,
cc t chc ti chnh, tn dng v cc i
tng khc trong k bo co. i vi
cc khon vay bng tri phiu, s tin
thu c phn nh bng s thc thu
(bng mnh gi tri phiu iu chnh vi
cc khon chit khu, ph tri tri phiu
hoc li tri phiu tr trc).
4. Tin chi tr n gc vay 34 S liu ghi ch tiu ny ly t:
Ch tiu ny c lp cn c vo tng s N311, 341, 342, 343/ C111, 112
tin tr v khon n gc vay ngn
hn, vay di hn, n thu ti chnh ca Ch tiu ny c ghi bng s m di hnh
ngn hng, t chc ti chnh, tn dng v thc ghi trong ngoc n (***)
cc i tng khc trong k bo co.
6
Page
5. Tin chi tr n thu ti chnh 35 S liu ghi ch tiu ny ly t:
N315/ C111, 112 Chi tit s tr n
thu ti chnh
hnh thc ghi trong ngoc n (***)
5. T chc li nhun tr cho ch s 36 S liu ghi ch tiu ny ly t:
hu N421/ C111, 112 chi tit s tin tr
Ch tiu ny khng bao gm khon c v c tc v li nhun
tc hoc li nhun c chia nhng khng
tr cho ch s hu m c chuyn thnh Ch tiu ny c ghi bng s m di
vn c phn. hnh thc ghi trong ngoc n (***)
Lu chuyn tin tin thun t hot 40 M s 31 + m s 32 + m s 33 + m s 34
ng ti chnh + m s 35 31 + m s 36
Lu chuyn tin thun trong k 50
(50=20+30+40)
Tin v tng ng tin u k 60 S d N u k ca cc TK: 111, 112, 113
nh hng ca thay i t gi hi oi 61 + CLTG hi oi do nh gi li s d cui

quy i thnh ngoi t k ca m s 110 trn bng CKT
+ TT 201/ 2009/ TT-BTC ngy 15/10/2009
Tin v tng ng tin cui k
(70=50=60=61)
HNG DN LP BO CO LU CHUYN TIN T

(Phng php trc tip)
M
CH TIU PP LP
s
I. Lu chyn tin t hot ng
kinh doanh
1. Tin thu t bn hng, cung cp 01 + Tng s tin thu t bn hng ha, cung cp
dch v v doanh thu khc: tin thu t dch v trong k (gi thanh ton):
bn hng cung cp dch v v doanh N TK 111, 112
thu khc, khng bao gm cc khon C TK 511
thu t hot ng u t C TK 33311
+ Thu cc khon n phi thu ca khch hng t
bn hng ha, ccdv k trc:
N TK 111, 112
C TK 131
+ Thu tin bn chng khon v mc ch thng
mi:
N TK 111, 112
C TK 121
7
Page
2. Tin chi tr cho ngi cung cp 02 + Tng s tin tr (gi TT) cho ngi cung
hng ha v dch v cp dch v, mua chng khon v mc ch
thng mi:
N 121, 152, 153, 154, 156, 621, 622, 627,
641, 642
N TK 133
C TK 111, 112
+ TT cc khon n mua hng ha, nhn cung
cp dch v cc k trc:
N TK 331
C TK 111, 112
+ Tr trc cho ngi bn:
N TK 331
C TK 111, 112
3. Tin chi tr cho ngi lao ng 03
4. Tin chi tr li vay 04 + Hch ton theo thc t pht sinh

N TK 635
C TK 111, 112
+ Li vay phi tr:
N TK 635
C TK 335
+ Tr li vay:
N TK 335
C TK 111, 112
Tin thu khc t hot ng kinh 06 + Thu t bi thng, pht, thng: N111, 112/
doanh C711
+ Thu hon thu:
N111, 112, 113/ C1331, 333
+ Thu nhn KCKQ:
N111, 112, 113/ C3386, 344
+ Thu hi KCKQ:
N111, 112, 113/ C144, 244
+ Thu ghi tng cc qu:
N111, 112, 113/ C414, 415/ 418
Tin chi khc t hot ng kinh 07 + Chi bi thng, pht:
doanh N811/ C111, 112, 113
+ Np cc loi thu (khng bao gm loi thu
TNDN), ph, tin thu t: N333/ C111, 112,
113
+ i KCKQ:
N144, 244/ C111, 112, 113
+ Hon tr KCKQ:
N3386, 344/ C111, 112, 113
+ Chi tr cp t qu DP mt vic lm, khen
thng, phc li: N351, 353/ C111, 112, 112
8
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Hng dn lp Bo co lu chuyn tin t

HNG DN LP BO CO LU CHUYN TIN T

Li/ l t vic thanh l TSC v cc

2) Nu ghi nhn theo k k ton:

Tng, gim cc khon phi thu 09 S d n cui k tr (-) s d n u k ca

Tng, gim hng tn kho 10 S d n cui k tr (-) s d n u k ca

II. Lu chuyn t hot ng u t 21

2. tin thu t thanh l, nhng bn 22 + S tin thu c ly t:

5. Tin chi u t gp vn vo n v 25 S liu ghi ch tiu ny ly t:

7. Tin thu li cho vay, c tc v li 27 S liu ghi vo ch tiu ny ly t:

nh hng ca thay i t gi hi oi 61 + CLTG hi oi do nh gi li s d cui

HNG DN LP BO CO LU CHUYN TIN T

4. Tin chi tr li vay 04 + Hch ton theo thc t pht sinh

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