124 So Do Hach Toan Ke Toan 0578

8/6/2019 124 So Do Hach Toan Ke Toan 0578

1/92

Thu hi chng khon, vn u t

Gi tin mt vo ngn hng

Li L

TK 111TK 112

Rt tin gi ngn hng v

nhp qu tin mtTK 121, 128, 221

222, 223, 228

TK 112 TK 112Gigc

Tngsthu

TK 112

TK 131, 136, 138141, 144, 244

Thu hi n phi thu, cc khonk qu, k c c bng tin mt

TK 311 341

Vay ngn hn, di hn bng tinmt v nhp qu tin mt

TK 333

Nhn tr cp tr gi t NSNNbng tin mt

TK 338 344

Nhn k qu, k c c bngtin mt

TK 411

TK 511 512 515 711

TK 338 1

Nhn vn c cp, gp bngtin mt nhp qu tin mt

Doanh thu, thu nhp khc bngtin mt nhp qu tin mt

Tin mt tha pht hin quakim k

u t ngn hn, di hnbng tin mt

TK 121, 128, 221222, 223, 228

TK 141, 627, 641642, 241, 635, 811

TK 211, 213, 217, 152153, 156, 157, 611

Chi tm ng v cc chi ph phtsinh bng tin mt

TK 133

Thu GTGTu vo

Mua vt t , hng ha, cngc, TSC... bng tin mt

TK 311, 315, 331333, 334, 336, 338

Thanh ton n phi tr bngtin mt

Thanh ton n phi tr bngtin mt

TK 144, 244

TK 138 1

Tin mt thiu pht hin qua kim k

I. S hch ton vn bng tin v u t- ngn hn

S s 1: Hch ton tin mt


2/92

TK 121, 128, 221222, 223, 228

Thu hi vn u t ngn hn,di hn bng tin gi

TK 515 TK 635Gigc

TK 131, 136, 138

Thu cc khon n phithu bng tin gi

TK 144, 244

Thu hi cc khon k c c,k qu bng tin gi

TK 411

Nhn vn gp lin doanh, linkt, c phn... bng tin gi

TK 344 338

Nhn k c c, k qu ngnhn, di hn bng tin gi

TK 511, 512515, 711

Doanh thu, thu nhp khcbng tin gi

TK 3331

Thu GTGT

Chi ph SXKD, chi ph hot ng

khc...bng tin gi

TK 111 TK 112 TK 111

Gi tin mt vo ngn hng Rt TGNH v nhp qu tin mt

TK 121, 128, 221

222, 223, 228u t ngn hn, di hn bng TGNH

TK 144 244

K c c, k qu bng TGNH

TK 211, 213217, 241

Mua TSC, BST, chi u t XDCB...

TK 411

Thu GTGTu vo

TK 152, 153, 156157, 611...

Mua vt t , hng ha, cng c

bng tin giTK 311, 315, 331, 333

336, 338, 341, 342Thanh ton cc khon n phi tr,

n vay bng tin gi

TK 133Thu GTGT

u vo

TK 623, 627, 635641, 642, 811

TK 411 421 415 418Tr li vn gp, tr c tc, li nhun cho

cc bn gp vn, chi cc qu bng tin giTK 521, 531, 532

Thanh ton cc khon chit khu th ng migim gi, hng bn b tr li bng tin gi

TK 3331

Thu GTGTu ra

S s 2:

Hch ton tin gi ngn hng


3/92

Thu tin n ca khch hng

np thng vo ngn hngnhng ch a nhn c giybo C ca ngn hng

TK 131 TK 113

Nhn c giy bo C ca ngn

hng v s tin gi vo ngn hng

TK 113

Thu GTGT (nu c)

TK 3331

TK 511, 512, 515, 711Thu tin bn hng hoc cckhon thu nhp khc np

thng vo ngn hng nh ngcha nhn c giy bo C

ca ngn hngTK 111

TK 413

Chuyn tin gi vo ngn hngnh ng ch a nhn c giy bo C

Cui k nh gi li s d ngoi tcui k ca ngoi t ang chuyn

(chnh lch t i tn )

Nhn c giy bo N ca ngnhng v s tin tr ng i bn

TK 331

Cui k nh gi li s d ngoi tcui k ca ngoi t ang chuyn

(chnh lch t gi gim)

TK 131

S s 3:

Hch ton tin ang chuyn


4/92

L

TK 111, 112311, 141, 144

Mua chng khon u tngn hn

Nhn liu t

TK 121 TK 111, 112

Li u tdn tch

TK 515

Li u tchn khon

Li

Givn

Bn chn khon Tng githanh ton

TK 111, 112, 131TK 515

Mua chng khon u tngn hn

TK 515

Gi

vn

Thu hi hoc

thanh tonchng khonTK 515

Mua chn khon nh n li tr c

TK 515

TK 515

TK 515

Li

nh kphn b

S s 4:

Hch ton u t- chng khon ngn hn

TK 111,112

Dng tin u t ngn hn

TK 128

Thu hi cc khon u t ngnhn bng tin

TK 111,112

TK 152, 155, 156

Dng vt t , hng ha u t ngn hn

Chnhlch li

TK 711 TK 811

Chnhlch l

TK 152, 156, 211

L L

Thu hi cc khon u t ngnhn bng vt t , hng ha

TK 515 TK 635

S s 5:

Hch ton u t- ngn hn khc


5/92

TK 635

(2)aCui k k ton sau:

Khon gim gi u t NH phi lpnh hn s lp c hon nhp

TK 129(1)

Lp d phng gim gi u tngn hn ln u

TK 635

(2)bCui k k ton sau:

Khon gim gi u t NH phi lpln hn s lp phi lp thm

S s 6:

Hch ton d phng gim gi u t- ngn hn

Chit khu th ng mi,gim gi, hng bn b tr

li tr vo n phi thu

Thu GTGT (nu c)

Doanh thu ca SP, HH, DV

TK 155, 156 TK 521, 531, 532

TK 511 TK 131

Chit khu thanh ton

tr vo n phi thu

TK 635

3331

Tr hng cho n v y

thc nhp khu

TK 711

Thu nhp dothanh l,nh ng bnTSC ch athanh ton

Tng s tinkhch hngphi thanhton

3331

TK 111, 112

Cc khon chi h n v

y thc nhp khu

TK 413

Chnh lch t gi tng khinh gi cc khon phi thu

ca khch hng bng ngoi t

TK 3331.1

Khch hng ng tr choc thanh ton tin

TK 111, 112, 113

B tr n cho cng 1 i t ng

TK 331

N kh i x l xa s

TK 139, 642

TK 413Chnh lch t gi gim khinh gi cc khon phi thu

bng ngoi t cui k

S s 7:

Hch ton phi thu ca khch hng


6/92

Mua vt t , hn ha, TSC Hng mua tr li, gim gi

TK 111, 112, 331... TK 133

TK 152, 153156, 211...

TK 111, 112, 331...

Mua vt t , hng ha, dch

v dng vo SXKD TK 621, 623627, 641...

TK 111, 112, 331...

Mua hng ha giao bn ngay

TK 621, 623627, 641...

TK 33312

Thu GTGT hng nhp khu

TK 111, 112, 331...

Mua vt t , hng ha, TSC

dng ng thi TK 152, 153

156 211...TK 111, 112, 141...

Chi ph nh ng bn,

thanh l TSCTK 811

TK 152, 153156, 211...

TK 111, 112, 331...

Thu GTGT u vo

khng c khu tr

TK 632

Thu GTGT u vo khng

c khu tr phi phn b

TK 142, 242

Thu GTGT u vo c

khu tr

TK 33311

Thu GTGT u vo khng

c khu tr tnh vo chi ph

TK 623, 627,641 642

Thu GTGT u vo b tn

tht cha r nguyn nhn

TK 138

TK 111, 334...Thu GTGT u vo b tntht xc nh nguyn nhn

TK 632TK 138

C quyt

nh x l

c hon thu GTGT u vo

TK 111, 112

II. s hch ton cc khon phi thu

S s 8: hch ton thu GTGT - c khu tr


7/92

Phi thu v cc khon chi h,

tr h cp trn, n v ni b khc

TK 111, 112

Khi thu c tin hoc vt t ,hng ha v cc khon n phi thu

TK 136(8)TK 111, 112

152, 156

Cp di c cp trn cp v s c chia cc qu Doanh nghip

TK 431, 414, 415

Phi thu v cc khon nh thu h

TK 136, 138...

Phi thu n v cp trn, n v nib v doanh thu bn hng ni b

TK 421

TK 3331

B tr cc khon phi thu, phi trni b ca cng mt i t ng

TK 336

S s 9:

Hch ton cc khon phi thu ni b khc( n v cp d- i)

TK 111,112152, 155, 156...

Cp vn cho n v trc thuc

bng tin, vt t , hng ha

TK 1361

Thu hi vn kinh doanh ccn v trc thuc

TK 111,112152, 156

TK 211

Cp vncho n vtrc thuc

bn TSC

Nguyngi

TK 214

Gi trcn li

TK 211, 213

Gi trcn li

TK 411

Vn kinh doanh tng nv trcthuc do ngn sch cp trc tip,do n v trc thuc t b sung

Thu hivn kinhdoanh

n v trcthuc bng

TSC

Nguyngi

TK 214

Gi trcn li

Gi trhao mn

S s 10:Hch ton phi thu ni b

( n v cp trn)

(353)


8/92

Phi thu v doanh thu t hot n

TK 211

TSC pht hin thiu khi kim k

TK 214

TK 242

Thu cc khon n phithu bng tin gi

TK 621, 622627, 641, 642

Phi thu ca i tc lindoanh v chi ph chung

TK 515

Li nhun c tc c chia thot ng u t gp vn

TK 511

TK 333

Tnh vo chi h SXKD

TK 154, 241 TK 138 TK 111, 112

Chi ph nguyn vt liu...vt

qu mc bnh thngThu c cc khon phi thu

nhn c tin bi th ng

TK 139B p bng khon d phng

TK 642

S chnh lch tnh vo chi ph

TK 111, 334

Bi th ng ca cc nhn,t th lin uan

TK 139

X l khon khng c kh

nng thu hi vo d phng

TK 415B p bng qu d

phng ti chnh

TK 642

TK 811

Tnh vo chi ph khc

TK 111, 112

Nhn c tin do i tc

lin doanh chuyn tr

lin doanhn kim sot

S s 11:

Hch ton cc khon phi thu khc


9/92

TK 642(2)b

Hoc hon nhp d phng, ghi gimchi ph s d phng cn lp nh hn

s d phng lp

TK 139(1)

Cui k k ton u tin lp dphng phi thu kh i ln u

TK 642

(2)aCui k k ton tip theolp dphng phi thu kh i b sung

TK 131, 138Xa n khon phi thu kh i

TK 642

TK 131, 138Bn khon phi thu kh i cho

cng ty mua nTK 111, 112

S s 12:

Hch ton d phng phi thu kh i

Tm ng chi khng ht npli qu, nhp li kho (tm ng

vt t ), tr vo lng

TK 111, 112

Tm ng tin cho ngi lao ng

TK 141

Thanh ton tm ng v

mua vt t , hng ha

TK 152, 153154, 241

Thanh ton tm ng tnh

vo chi h

TK 152, 153..

Tm ng vt t , hng ha

TK 621, 623627, 642...

TK 111, 152334....

S s 13:

Hch ton tm ng


10/92

TK 111, 112, 152, 153241, 331, 334, 338

Khi pht sinh chi ph tr tr cngn hn c lin quan n

nhiu k k ton trong nm

TK 142

nh k phn b chi phtr tr c ngn hn vo

chi ph SXKD

Tk 133

Thu GTGT c khu tr

(nu c)

TK 241, 623627, 641, 642

TK 153

Xut CC, DC mt ln c gi trln s dng d i 1 nm phiphn b nhiu k trong nm

TK 241Chi ph sa cha TSC thct pht sinh ln phi phn b

dn vo cc k trong nm

TK 111, 112

Chi ph trc tip ban u lin

quan n ti sn thu ti chnh

TK 111, 112, 141

Chi ph tr tr c ngn hn c linquan n nhiu k trong nm

(doanh nghip np thu GTGTtheo phng php trc tip

Doanh nghip tr trc li tin

vay cho bn cho vay

Gi tr ph liu thu hi (nuc) hoc khon bi th ng

vt cht ca ng i lm hng,lm mt cng c, dng c

TK 152, 138

Phn b gi tr cng c,dng c vo chi ph SXKD

(cc k trong nm)

TK 623, 627, 641, 642

nh k phn b li tin vay

theo s phi tr tng k

TK 635, 241, 627

Phn b chi ph sacha TSC vo chi ph

SXKD trong k

S s 14:

Hch ton chi ph tr tr- c ngn hn


11/92

TK 111, 112, 331

Hng mua ang i trn ngTK 151

Hng mua ang i trn ng nhp kho

TK 152, 153, 156

TK 133

Thu GTGT(nu c)

Hng mua ang i trn ng (DN np thu GTGTtheo phng php trc tip)

Hng mua ang i trn ngbn giao thng hoc gi i bn

TK 632, 157

Hng mua ang i trn ng b mt mt, hao ht,hoc thiu khi k ch x l

TK 138 (1381)

S s 16:

Hch ton hng mua ang i - ng(Ph- ng php k khai thng xuyn)

TK 111, 112

K qu, k c c ngn

hn bng tin

TK 144

Nhn li cc khon k

qu k cc bng tin

TK 111, 112

Nhn li TSC a i cm c

TK 111, 112

K qu m L/CTK 211

B pht vi phm hp ng

phi tr vo tin k qu

TK 811

TK 214

Gi trhao mn

Tr vo n phi tr ngi bndo khng thanh ton tin bn

hng cho ng i c hng

TK 331

Khi nhn c ha n hs tr tin cho ng i bn ca

hng nhp khu

TK 331

TK 211

Cm c bng TSCNguyngi

TK 214

Gi trhao mn

S s 15:

Hch ton cm c, k qu, k c- c ngn hn


12/92

Chi ph vn chuynbc x NVL

TK 338

NVL tha cha rnguyn nhn

TK 133

TK 111, 112, 141, 331

Nguyn vt liu nhp khu

TK 151

NVL ang i ng v nhpkho

TK 331, 333

TK 111, 112, 331

Xut NVL em gpvn lin doanh

TK 111, 112, 141, 331 TK 152 TK 111, 112, 331

Mua NVL nhp kho dng voSXKD hng ha, DV chu thu

GTGT theo ph ng php khu tr

Mua NVL c hng chitkhu TM, hng mua tr li

TK 154

Xut kho NVL em gia cng

TK 632

Hao ht NVL trong nh mc

TK 621

Xut kho NVL trctip ch to sn phm

TK 623, 627, 641

Xut NVL phc v SXKD

TK 241

Xut NVL cho XDCB

TK 222

TK 223

Xut NVL em gpvo cng ty lin kt

TK 138NVL thiu ch a

r nguyn nhn

TK 133

Mua NVL nhp kho dng voSXKD hng ha, DV chu thu

GTGT theo ph ng php trc tip

TK 154

Nhp kho NVL do t ch,gia cng ch bin

TK 133

S s 18:

Hch ton nguyn liu, vt liu(Ph- ng php k khai thng xuyn)

TK 611

Cui k kt chuyn gi tr hngmua ang i ng cui k

TK 151

u k kt chuyn gi tr hngmua ang i ng u k

TK 611

S s 17:Hch ton hng mua ang i - ng

(Ph- ng php kim k nh k)


13/92

TK 622

(1)cPhn b, kt chuyn chi

ph s dng my thi cng

TK 623

TK 621 TK 154 TK 152 156(1)a

Phn b, kt chuyn chi ph NVLtrc tip

(2)Hng ha, vt t gia cng ch

bin hon thnh nhp kho

TK 632TK 155(3)

Sn phmhon thnh

nhp kho

(5)Xut bn

thnh phm

(1)bPhn b, kt chuyn chiph nhn cng trc tip

TK 627(1)b

Phn b, kt chuyn chi ph SXchun vo i thnh sn hm

(4)Sn phm, dch v hon

thnh tiu th ngay

Khon chi ph SX chung c nh khng phn b vo gi

thnh sn phm, c ghi nhn vo gi vn hng bn

(6)

S s 20:

Hch ton chi ph sn xut kinh doanh d dang

TK 111, 112, 331

Chi ph vn chuynbc d CC, DC

TK 338CC, DC tha ch a r

nguyn nhn

TK 133

TK 111, 112

TK 111, 112, 331 TK 153 TK 111, 112, 331

Mua CC,DC dng vo SXKDhng ha, DV chu thu GTGT

theo phng php khu tr

Mua CC, DC c chit khu,

gim gi, hng bn b tr li

TK 623, 627, 641, 6Xut CC, DC phc v

trc tip SXKD

TK 142, 242Xut CC, DCcho

SXKD phi phn b

TK 142, 242Xut CC, DC cho thu

CC, DC thiu cha

r nguyn nhn

TK 133

Mua CC, DC dng vo SXKDhng ha, DV chu thu GTGT

theo phng php trc tip

TK 142, 242

Gi tr cn li ca CC, DCcho thu nhp li kho

TK 133

TK 338

S s 19:

Hch ton cng c, dng c(Ph- ng php k khai thng xuyn)


14/92

S s 21:

Hch ton thnh phm(Ph- ng php k khai thng xuyn)

Nhp kho thnh phm

TK 154 TK 155

Xut thnh phm bn, trao i

TK 154

TK 621, 627641, 642, 241TK 512TK 632

Xut thnhphm s

dng ni bcho SXKD

Gi thnhphm s dng

ni b choSXKD, XDCB

Xut gp vn vo Cty lin doanh bng thnh phm

TK 222

TK 3387TK 632

CL gia gi nh gi liln hn gi tr ghi sca thnh phm t ng

ng vi phn li ch camnh tron LD

TK 711CL gia gi nh gi li

ln hn gi tr ghi s

ca thnh phm t ngng vi phn li ch cabn khc trong LD

CL gi nhgi li nh hngi tr ghi s

ca thnh hm

CL nh gi li lnhn gi tr ghi s ca

thnh hm

CL gi nh

gi li nh hngi tr ghi s

ca thnh hm

TK 222

Xut gp vn vo Cty lin doanh bng thnh phm

TK 157

Xut thnh phm gi i bn

TK 157

Thnh phm pht hin thiu khi kim

k ch a r nguyn nhn

Thnh phm pht hin

tha khi kim k

TK 3381

Thnh phm bn b

tr li

TK 632


15/92

S s 22:

Hch ton hng ha(Ph- ng php k khai thng xuyn)

TK 111, 112141, 151, 331

TK 156(7)

Xut hng ha bn, trao i

TK 632

TK 641, 642TK 512TK 632

(8a)Xut hng

ha s dngni b cho

SXKD

(8b)Doanh thu hngha xut biu

tng, s dng nib cho SXKD

(9)

Xut hng ha gi i bn, gibn i l, k gi

TK 157

TK 154

CL nh gi liln hn gi tr cnli ca HH t ngng vi phn lich ca cc bn

gp vn LD

CL nh gi linh hn gi tr

cn li cahng ha

TK 811

(2)

Thu nhp khu phi np

TK 3333

TK 411

Nhp kho hng ha muangoi, chi ph thu mua

(1)

TK 632Nu c khu

tr thu GTGT

(3)

Thu GTGT hng hanhp khu phi np

TK 33312

(4)

Thu TTB hng hanhp khu phi np

TK 3332

(5)

Nhp kho hng hagiao gia cng ch bin

TK 154

(6)Nhn vn gp LD, lin

kt bng hng ha

(10)

Xut hng ha thu ngoi giacng, ch bin

TK 222(11)

Xut hng ha gp vn vo

cng ty lin doanh

TK 711

TK 3387CL nh gi li lnhn gi tr cn lica HH t ng ngvi phn li ch ca

mnh trong LD


16/92

S s 23:

Hch ton hng ha(Ph- ng php kim k nh k)

TK 338 (3381) TK 156Xut hng ha gp vn vo

cng ty lin kt

TK 223

TK 811TK 711

Chit khu th ngmi, gim gihng mua, tr li hng ha

TK 111 112 331

TK 133

CL nh gi liln hn gi tr cnli ca hn ha

CL nh gi linh hn gi tr

cn li cahng ha

TK 217

Hng ha bn b

tr li nhp kho

TK 632

Hng ha pht hin tha

khi kim k

Bt ng sn u t chuynthnh hng ha btng sn

TK 217

Chi ph sa cha, ci

to, nng cp hng habt ng sn

TK 154

Hng ha bt ng sn chuyn

thnh bt ng sn u t

TK 138 1381

Hng ha pht hin thiu khi

kim k ch x l

TK 2147


17/92

TK 155, 156

S s 24:

Hch ton hng gi i bn(Ph- ng php k khai thng xuyn)

TK 155, 156 TK 157

Hng gi i bn xcnh l tiu th

TK 632

Thnh phm gi bn thng qua nhpkho; dch v hon thnh bn giaocho kh ch hng nh ng cha xc nh

l tiu th

TK 154

Xut kho thnh phm, hng ha gi i

bn theo hp ng hoc gi bn i l,k gi hoc gi bn ni b

Hng mua ang i

ng c gi bn

TK 151

Hng gi i bn nhp li kho

TK 611

S s 25:

Hch ton hng gi i bn(Ph- ng php kim k nh k)

TK 632 TK 157

Gi tr thnh phm, dch v gi

bn, ch a xc nh tiu th cui k

TK 632

Gi tr thnh phm, dch v gibn, ch a xc nh tiu th u k

TK 611

Gi tr thnh phm, dch v gi

bn, ch a xc nh tiu th u k

Gi tr thnh phm, dch v gibn, ch a xc nh tiu th cui k


18/92

S s 26:

Hch ton hng ha kho bo thu

TK 311, 1122, 331 TK 158

Xut khu hng ha hoc tiu

hy hng ha thuc kho bo thu

TK 632

TK 621

Bn hoc s dng hng ha thuc kho

bo thu ti th trng Vit Nam

TK 155 156 632

TK 333

TK 331

Xut kho thnh phm hng

ha xut khu gia cng, xut

khu a vo kho bo thu

TK 155, 156

Nhp vt t , NVL sn

xut sn phm xut khu

v gia cng hng xut khu

Ti nhp kho hng khng xut

khu

TK 155, 156

Tr li hng ng i bn do

khng m bo cht lng

Xut vt t , NVL sn xut sn phm

xut khu v gia cng hng xut khu


19/92

S s 27:

Hch ton chi hot ng s nghip

TK 111, 112, 461 TK 161 TK 138(7)

Cc khon chi s nghip khng

c duyt phi thu hi

TK 461(1)TK 161 1(8)Cui nm ti chnh,nu quyt ton ch a c duytt. K/c schi s nghip nmnay thnh chi snghip nm tr c

Kt chuyn khiquyt ton nm

tr c c duyt

(6)b

Ghi tng nguyngi TSC

TK 211

(2)

Xut kho vt liu, dng c sdng cho hot ng s nghip

TK 152, 153

TK 466

Chi s nghip bng TM, TGNHhoc gi d ton chi trc tip

(1)

(3)Cc khon phi tr ngi bn. trtin lng, BHXH, BHYT...cho

hot ng s nghip, d n

TK 331, 334, 338

(4)

Cc khon nhn ca cp trn chi cho hot ng s nghip

TK 336

(5)

Kt chuyn chi ph sa chaln TSC hon thnh dng

cho hot ng s nghip, d n

TK 241

(6)a

Khi XDCB, mua sm TSChon thnh s dng cho hot

ng s nghip, d n

TK 111, 112331, 241

Ghi ng thi vi bt ton 6a

Ghi ch: Khi rt d ton ghi N TK 161 th ng thi ghi C TK 008


20/92

IV. s hch ton TSC v u t- di hn

S s 28:

Hch ton tng TSC hu hnh(T ngun mua ngoi theo hnh thc tr chm, tr gp)

TK 331

Mua TSC theo hnh thc tr chm, tr gp

Gi mua tr tin ngay

TK 211

TK 211

TK 211

Li tr chm

Thu GTGT


21/92

S s 29:

Hch ton tng tSC hu hnh t ngun mua ngoidng vo hot ng sxkd(p dng phng php khu tr)

TK 111, 112, 331 TK 211

Chit khu th ng mi

gim gi TSC mua vo

TK 411

TK 3333

TK 3339

Thu nhp khu phi np ca TSC nhp khu

TK 3332

TK 33312

ng thi ghi tng ngun vn kinh doanh

TK 111, 112, 331

Nu mua v phi qua

lp t, chy thTK 133

TK 211

Khi TSC a

vo s dng

Nu mua v s dng ngay

Thu GTGT

(nu c)

TK 133

Thu tiu th c bit hng nhp khu phi np

Thu GTGT TSC nhp khu

(nu c khu tr)

TK 133

Thu GTGT TSC nhp khu

(nu khng c khu tr)

L ph tr c b (nu c) ca TSC

TK 411

Nu mua TSC bng ngun vn u

t XDCV (tr ng hp l DNNN)

Nu mua TSC bng qu

u t pht trin

TK 411


22/92

S s 30:

Hch ton tng TSC hu hnh(Mua d- i hnh thc trao i)

TK 711

(1)Mua TSC theo hnh thc trao i t ng t

TK 211

TK 214

TK 211

Thu GTGT

u vo

TK 211(2)

Mua TSC theo hnh thc trao i khng tng t

TK 133

(3)ng thi phn nhthu nhp dotrao i TSC

TK 3331

Thu GTGT

u ra

TK 111, 112

S tin phi chi thm

TK 211

TK 111, 112

S tin phi chi thm

TK 711

em TSC i trao i

TK 214


23/92

S s 31:

Hch ton tng TSC do xdcb hon thnhTr- ng hp hch ton trn cng h thng s k ton

TK 411

Khi thi cng XDCB hon thnh, bn giao

a vo s dng cho SXKD

TK 211TK 241

TK 441

Tr ng hp ti sn hnh thnh khng

tha mn iu kin ghi nhn TSC

TK 133

TK 341, 343, 411...

B phn SXKD nhn bn giao

TSC t b phn XDCB

TK 111, 112

TK 133

Nhn bn giaothu GTGT u

vo (nu c)

TK 111, 112, 331..

Chi ph u t XDCB

ng thi ghi:

Phn nh tng ngun vn kinh doanh

gim ngun vn u t

Tr- ng hp khng hch ton trn cng h thng s k ton:

TK 211


24/92

S s 32:

Hch ton TSC hu hnh do t ch

TK 512

Gi thnh sn phm sn xut chuyn

thnh TSC s dng cho SXKD

TK 632TK 154

TK 211

Chi ph t ch to TSC v t trn

mc bnh th ng khng c tnh vo

nguyn gi TSC

TK 111, 112, 331...

Chi ph trc tip khc lin quan c tnh vo nguyn gi TSC

TK 155

TK 133

Thu GTGT u vo

TK 621

Chi ph NVL trc tip

ng thi ghi:

Doanh thu bn hng ni b do s dng sn phm t ch chuyn

thnh TSC dng hco SXKD (ghi theo chi ph sn xut sn phm)

TK 622

Chi ph nhn cng trc tip

TK 627

Chi ph sn xut chung

Gi thnh sn

phm nhp kho

Xut kho snphm chuynthnh TSC s

dng cho SXKD


25/92

S s 33:

Hch ton chi ph pht sinhsau khi ghi nhn TSC hu hnh

TK 411

(2)a

Chi ph pht sinh sau ghi nhn banu c ghi tng nguyn gi TSC

TK 211TK 241

Chi ph khng c ghi tng

nguyn gi TSC

TK 414, 441

TK 623, 627641, 642, 242

TK 111, 112141, 331

(1)Chi ph pht sinh sau ghi nhn banu (do ci to, nng cp TSC...)

(2)b

Tr ng hp dng qu u t pht

trin hoc ngun vn u t XDCB

TK 133

Thu GTGT


26/92

S s 34:

Hch ton cc trng hp khc ghi tng TSC hu hnh

TK 217

Ghi tng ngun vn kinh doanh khi nhn vn gp bng TSC

TK 211TK 411

TK 221, 222, 223

Chi ph lin quan trc tip nTSC c ti tr, biu tng

TK 111, 112, 331...

TK 515

Nu l

Chuyn bt ng sn u t thnh bt

ng sn ch s hu

TK 635

TK 711

Khi nhn TSC c ti tr

Nhn li vn gp bng TSC

Nu c li


27/92

S s 35:

Hch ton TSC pht hin thiu(Tr- ng hp c quyt nh x l ngay)

Nguyn gi TSC thiu

TK 214TK 211

TK 111, 334, 138...

TK 411

Xc nh ng i phi bi th ng

i vi TSC dng vo SXKD

Gi tr hao mn

Tr ng hp c ghi gim vn


TK 811Tr ng hp DN chu tn tht


TK 466

Tr ng hp TSC dng vo

hot ng s nghip, d n

TK 4313

Tr ng hp TSC dng vo

hot ng vn ha, phc li

(3533)


28/92

S s 36:

Hch ton tng hp tng gim TSC hu hnh

TK 331

Thanh l nh ng bn TSC

TK 811TK 211

TSC a i gp vn lin doanh

TK 214

TK 222

TK 111, 112141, 331

Mua TSC a ngay vo s dng

Mua TSC theohnh thc tr chm

TK 133

TK 242

TK 241

TSC tng t u t

XDCB hon thnh

Li tr chm

TK 411, 341343, 336

Nhn bn giao TSC l sn

phm XDCB hon thnh

TK 222

Nhn li vn gp lin

doanh bng TSC

TK 411Nhn vn gp, c cp

vn bng TSC

TK 711

TSC c biu tng

TK 217

Bt ng sn u t chuyn

thnh bt ng sn ch s huTK 412

nh gi TSC gim

TK 214

TK 711Chnh lch

ln hn

TK 3387Chnh lch

ln hn

Gi tr hao mn TSC

Chnh lch

nh hn

TK 811

TK 466

TSC nh ng bn dng vo hot ng

s nghip, d n TK 214

Gi tr hao

mn TSC TK 138

TSC thiu pht hin khi kim k

TK 214

Gi tr hao mn

TK 217Chuyn bt ng sn ch s hu

thnh bt ng sn u t

TK 431TSC nh ng bn dng vo hot ng

vn ha, x hi TK 214

TK 412nh gi TSC tng

(


29/92

S s 37:

Hch ton TSC thu ti chnh(N gc theo gi mua c thu GTGT)

TK 212TK 342

TK 111, 112

(1)Nhn TSC thu ti chnh

TK 315

N gc phitr k ny

TK 138

ThuGTGT

TK 133

(3)bThu GTGT trong k(chu thu khu tr)

TK 623, 627, 641

Khng chuthu

TK 342

(2)Cui nin k ton xc nhs n gc thu ti chnh n

hn tr

(3)aThanh ton

tin thu

TK 635

Li

S s 38:

Hch ton tr li hoc mual i ti sn thu ti chnh

TK 214 (2142)TK 212

TK 111, 112

(1)Tr li ti sn thu ti chnh cho bn cho thu

TK 211

Chi tin tr thm

khi mua li TS

(2)a

Kt chuyn khi ti sn thu

ti chnh c mua li

TK 214 (2141)

(2)bng thi kt

chuyn s khu

hao khi mua li ti

sn thu ti chnh


30/92

TK 635

S s 39:

Hch ton mua TSC v hnh

TK 213TK 131TK 111, 112

TK 242

Thu GTGT (nu c)

Chuyn tin thanh

ton cho ng i bn

Tng s

tin phi

thanh tonTK 133

nh k phnb li tr chm

vo chi ph

Li trchm

phi tr

Nguyn gi (gi

mua tr tin ngay)

TK 111, 112, 33

S s 40:

Hch ton nhng bn, thanh l TSC v hnhTK 213 TK 213

Nguyn

gi

Thanh l,nh ng

bn TSC

Gi trcn lica TSC

TK 2143

Gi tr hao mnTK 111112, 331...

Chi ph thanh l, nh ngbn TSC v hnh

TK 2143

Thu GTGT u

vo (nu c)

TK 911

Ktchuynchi ph

thanh l,nh ng

bnTSC

TK 421

Li L

TK 421

TK 711

Ktchuynthu v

thanh l,nh ng

bnTSC

TK 133

Thu nhp vthanh l,

nhng bnTSC v hnh

ThuGTGTu ra

(nu c)


31/92

S s 41:

Hch ton tng hp tng gim TSC v hnh

TK 331

Thanh l nh ng bn TSC

TK 811TK 213

TSC a i gp vn lin doanh

TK 214

TK 222

TK 111, 112141, 331

Mua TSC a ngay vo s dng

Mua TSC theohnh thc tr chm

TK 133

TK 242

TK 241TSC tng t u t

XDCB hon thnh

Li tr chm

TK 411, 341343, 336

Nhn bn giao TSC l sn

phm XDCB hon thnh

TK 222

Nhn li vn gp lin

doanh bng TSC

TK 411

Nhn vn gp, c cp

vn bng TSC

TK 711

TSC c biu tng

TK 217

Bt ng sn u t chuyn

thnh bt ng sn ch s hu

TK 412

nh gi TSC gim

TK 214

TK 711Chnh lch

ln hn

TK 3387Chnh lch

ln hn

Gi tr hao mn TSC

Chnh lch

nh hn

TK 811

TK 466

TSC nh ng bn dng vo hot ng

s nghip, d n TK 214

Gi tr hao

mn TSC TK 138

TSC thiu pht hin khi kim k

TK 214

Gi tr hao mn

TK 217Chuyn bt ng sn ch s hu

thnh bt ng sn u t

TK 431TSC nh ng bn dng vo hot ng

vn ha, x hi TK 214

TK 412nh gi TSC tng

(


32/92

3

S s 42:

Hch ton hao mn TSC

TK 623, 627641, 642

Khi chnh gim s khu hao

TK 212

TK 632

Tr li ti sn thu ti chnh

cho bn thu

Gi tr cn li

TK 623, 627641, 642TK 212, 213 TK 214

Nguyn

gi

Thanh l,nhng

bn TSC

S haomn

TK 811

Khi trch khu hao TSC

Gi tr cn liKhi iu chnh tng s

khu haoTK 217

Nguyn

gi

Thanh l,nh ng bnbt ng sn

S haomn

TK 632

nh k trch khu hao bt

ng sn u t

S s 43:

Hch ton TSC thu ti chnhGi mua ch- a c thu

TK 138

TK 212TK 315


TK 342(2)

S n gc nin k ton sau

N gc

Thu GTGT

TK 138

1 - Khi nhn TSC

2 - nh k thanh ton tin thu

TK 212TK 111, 112 (3)aTr n gc, li v thu GTGT cho bn cho thu

TK 315

Khi tr n gc, li v thu

N gc(4)a

Nhn ha n ch a tr tin ngay

TK 138 TK 133(3)b (4)b

ng thi kt chuyn thu

GTGT u vo


33/92

S s 44:

Hch ton TSC thu ti chnh

(Tr ng hp s n gc phi tr v thu ti chnh xc nh theo gi mua ch a cthu GTGT m bn cho thu tr khi mua ti sn cho thu)

TK 212TK 315 TK 342

Cui nin k ton ktchuyn s n gc n hn tr

trong k sau

S n gcphi tr cc

k tip theo

S n gc phi tr k ny

TK 111, 112

TK 142

Gi tr TSC thuti chnh (gi ch a

c thu GTGT)

Chi ph trc tip ban u lin quan n ti sn

thu pht sinh khi nhn ti sn thu

Kt chuyn chi ph trc tip ban u lin quan ti

sn thu ht sinh tr c khi nhn ti sn thu

TK 212TK 315

TK 342


N gc phi tr k ny

TK 111, 112

TK 315

(3)Tr n gc, li v thu GTGT cho bn thu

(2)

Cui nin k ton xc nhn gc nm tip theo

TK 212

TK 133

TK 635

N gc

(5)Khi tr n gc, li v thu GTGT

(4)Ch a tr tin ngay

cho bn cho thuTK 342

(2)N gc n k phi tr

S s 45:

Hch ton TSC thu ti chnh(Gi mua ch- a c thu)


34/92

S s 46:

Hch ton tng hp tng gim bt ng sn u t-

TK 331

Mua BST thu tichnh chu n thnh TSC

TK 211, 213TK 217

Khi tr li BST thu TC

TK 2147

TK 111, 112, 331

Mua bt ng sn u t tr tin ngay

Mua BST theohnh thc tr chm

TK 133

TK 242

TK 211, 213Chuyn TSC hu hnh, v hnh

thnh bt ng sn u t

Li tr chm

TK 111, 112315, 342

BST hnh thnh do

XDCB bn giao

TK 241

Chuyn s hao

mn ly k

TK 2147

Bt ng sn u t thu

ti chnh

TK 2141, 2143

TK 156 (1567)

Chuyn hng ha bt ngsn thnh bt ng sn u t

TK 111, 112

TK 632Chnh lch gia

nguyn gi BSTvi s khu hao

TK 2141, 2143

TK 632Bn bt ng sn u t

TK 2147

S hao mn

TK 156 (1567)

Khi chuyn bt ng sn

u t thnh hng ha

TK 211, 213

Chuyn bt ng sn

u t thnh TSC

Thu GTGT

(nu c)

TK 635

Phn b li

ng thi ghi:

S tintr thm

ng thi ghi:

TK 2147Kt chuyn s

hao mn ly k

TK 2141, 2143ng thi ghi:

TK 2147Chuyn s hao

mn ly k


35/92

(6)Ti sn thu ti chnh tha mn tiu

chun bt ng sn u t

S s 47:Hch ton bt ng sn u t-

TK 331

Tr li bt ng sn u t

TK 632TK 217

(8)aMua li bt ng sn u t

TK 211, 213

TK 111, 112, 331(1)

Mua bt ng sn u t tr tin ngay

(2)Mua BST theo hnh thc tr chm

TK 133

TK 242

TK 211, 213

(3)XDCB hon thnh bn giao chuyn

ti sn u t thnh BST

(4)aChuyn BS ch s hu thnh bt

ng sn u t

TK 241

(5)Chuyn t hng tn kho thnh BST

TK 111, 112315, 342

TK 156

TK 2147

TK 111 112S tin chi thm

TK 156Chuyn BST thnh hng ha

TK 2147

S hao mn

S haomn

(9)a

Chuyn BST thnhBS ch s hu

TK 2141, 2143

ng thi ghi:

TK 2147(8)b (9)b

Kt chuyn s haomn ly k

Kt chuyn s hao mn ly k

(4)b


36/92

S s 48:

Hch ton u t- vo cng ty con

a/ K ton mua c phiu, gp hng bng tin hoc mua khon u t- ti cng ty con

Tk 111, 112, 341... Tk 221

S tin thc t u t vo cng ty con (do cng tym mua c phiu, gp vn u t bng tin theo

cam kt, hoc mua khon u t vo cng ty con)

Chi ph mua (ch ph thng tin, mi gii, giao dch..

pht sinh khi thc hin u t vo cng ty con)

b/ K ton c tc, li nhun - c chia t cng ty con

Tk 111, 112Tk 515

Khi nhn c thng bo v c tc,

li nhun c chia t cng ty con

Tk 135

Tk 221

Thu tinngay

Li nhun c chia li tng vn u t

vo cng ty con

c/ K ton thu hi, thanh l, nhng bn cc khon vn u t- vo cng ty con

Tk 111, 112, 131Tk 221

Khi thu hi, thanh l nh ng bn cc khon

vn u t vo cng ty con pht sinh l

Tk 635

Tk 515

L

Khi thu hi, thanh l nhng bn

cc khon vn u t vo cng ty

con pht sinh li


37/92

S s 49:

Hch ton gp vn vo c s kinh doanh ng kim sot(bng TSC)

TK 211 TK 222

TK 214

Tr ng hp nh gi li nh hn gi tr cn li ca TSC

TK 811

Tr ng hp nh gi li ln hn gi tr cn li ca TSC

TK 214TK 711 Chnh lch t ngng vi li ch cacc bn trong LD

TK 3387

Chnh lch t ngng vi li ch ca

mnh trong LD

TK 711

nh k phn b


38/92

.

S s 50:

Hch ton khon u t- vo cng ty lin kt(phng php gi gc)

TK 111, 112 TK 223 TK 128, 228

Khi u t vo cng ty lin kt di hnhthc mua c phiu hoc gp vn bng tin

TK 515TK 111, 112131, 152, 156

TK 128, 228

Khi nhn cthng bo v c tc,li nhun c chia

TK 811S chnh lch gia

nh gi li nhhn gi tr ghi s

TK 214Hao mn ly

k TSC

Khi u t vo cng ty lin kt di hnhthc mua c phiu hoc gp vn bng tin

Khi nh u t bn mtphn vn u t v khng

cn nh h ng ng k

Khi u t thm vn tr thnhnh u t c nh h ng ng k

TK 635Nu b l

Khi u t vo cng tylin kt d i hnh thcchuyn n thnh vn cphn

TK 515

Nuc li

TK 138 TK 111, 112

Khi nhntin

Nu nhn bng c phiuTK 152, 153156, 211....

u t vo cng tylin kt bng vt t ,hng ha, TSC

TK 711S chnh lch gia nh gi

li ln hn gi tr ghi s

Khi thanh l, nhn livn u t , nhngbn khon u t vocng ty lin kt

Nu li

TK 635

Nu l

TK 111, 112TK 133Chi ph

thanh lkhon u t

TK 221Gp thm

vn

Khi u t gp thmvn tr thnh c

quyn kim sot


39/92

S s 51:Hch ton u t- di hn khc

Bn c phiu, hoc thanh l phnvn gp u t di hn khc

TK 228TK 111, 112

Mua tri phiu nhn li nh k

u t c phiu hoc gi vn ut nm gi nh hn 20%

quyn biu quyt

TK 515

TK 3387

Li (chnh lch gibn ln hn gi vn)

Cho vay di hn ly li

TK 221, 222, 223

Khi bn mt phn khon u t dnn khng cn quyn kim sot

hoc khng cn quyn ng kimsot hoc nh h ng ng k

TK 152, 153156, 211, 213

Gp vn bng vt t , hng ha,TSC vo doanh nghip khc v

ch nm gi 20% quyn biu quyt

C tc, li nhun cchia b sung vn u t

Thu hi gc tri phiu

hoc vn cho vay

TK 222

S linhn tr c

Khi nh u t gp thm vnv tr thnh cng ty m hoc

c nh h ng ng k

TK 111, 112

Mua tri phiu nhn li trc

TK 515

nh k tnh vkt chuyn lica k k ton

TK 515

Gi tr hao

mnChnh lchgia nhgi li lnhn gi tr

ghi s

TK 711

Chnh lchgia nh gi

li nh hn gitr ghi s

TK 811

TK 515

L (chnh lch gibn nh hn gi vn)

TK 111, 112

Gp thm vn vo LD v tr thnhbn gp vn ng kim sot trongc s kinh doanh ng kim sot

TK 221, 223

TK 111, 112Gp thmvn u t

Gp thm vnbng tin


40/92

S s 52:

Hch ton xy dng c bn d dangTK 331 (1)

Nhn khi lng xy lp,thit b... hon thnh do bn

nhn thu bn giao

TK 241 TK 152, 138(6)

Cc khon thu hi ghigim chi ph u t XDCB

TK 1332Thu GTGT

(nu c)TK 152, 153

(2)Xut thit b khng cn lp, cng

c, dng c s dng

TK 152(3)

Khi thit b cn lp lp txong c chp nhn thanh ton

TK 1332Thu GTGT

(nu c)

TK 111, 112331, 341.... (4)

Chi u t , xy dng bng tin

mt, TGNH, tin vay

TK 111, 112

(5)Chi ph XDCB bng ngoi t

trong giai on tr c hot ng

(T gi ghi s)(T gi ngy

giao dch)

TK 413

L t gi Li t gi

TK 331Chi ph XDCB bng

ngoi t theo t gi hioi ngy giao dch

TK 211, 213(7)

Cng trnh XDCB hon thnh,bn giao a vo s dng vquyt ton c ph duyt

TK 138(8)

Khi quyt ton c duyt

nu gi tr tisn c duytln hn gi trti sn tmtnh, ghi tnggi tr TSC

TK 211, 213(9)

Khi quyt ton c duyt

nu gi tr tisn c duytnh hn gi trti sn tmtnh, ghi gimgi tr TSC

ng thi ghi:

TK 441TK 411(7)b (8)b

Ghi gim ngun vn ut XDCB, ghi tng

ngun vn kinh doanh

(10)

Cc khon c duyt b (nu c)


41/92

S s 53:

Hch ton xy dng c bn, bt ng sn u t-

TK 111, 112, 331... TK 241 TK 156(1)Khi mua bt ng sn vphi tip tc u t thm

TK 1332

Thu GTGT(nu c)

TK 111, 112152, 153, 142

(2)Khi pht sinh chi ph u t

bt ng sn

(5)Chi ph nng cp, ci to BST pht sinh

TK 1332

Thu GTGT

(nu c)

(3)

Bt ng sn nm gi bn

TK 217(4)

Khi XDCB hon thnh bngiao ghi tng nguyn gi (nu iu kinl bt ng sn)

(6)

Kt thc giai on nng cp,ci to ghi tng nguyn gi

BST (nu iu kin l btng sn u t )

S s 54:

Hch ton chi ph sa cha ln TSC

TK 111, 112, 152,153, 334, 214, 338 TK 2143

TK 623, 627641, 642

Chi ph sa cha ln TSCtheo phng php t lm

TK 1332

Thu GTGT

(nu c)

TK 331

Chi ph sa cha ln TSC hon thnhtheo ph ng php giao thu, thu lm

Kt chuyn chi

ph sa cha lnvo chi ph SXKD

TK 211

Kt chuyn chi ph SCLc gi tr ln phi phnb cho nhiu k, hocn v trch tr c cho

ph SCL

Tr ng hp chi phsa cha ln

iu kin ghi tngnguyn gi TSC

TK 142, 242, 335


42/92

S s 55:

Hch ton chi ph tr tr- c di hn

nh k tnh s li tr chm, tr gp ca

vic mua TSC, BST vo chi ph

nh k phn b li

tri phiu tr tr c

nh k phn b chi ph tr tr c

di hn vo chi ph SXKD

TK 242TK 111, 112, 152

331, 334, 338

Khi pht sinh cc khonchi ph tr tr c di hn

Xut cng c, dng c c gitr ln, s dng nhiu nm

TK 635

TK 623, 627635, 641, 642

TK 153

Li tin vay tr tr c

TK 111, 112

TK 635

Chi phpht hnhtri phiu

TK 133

Thu GTGT(nu c)

TK 241

Chi ph sa cha ln TSCphi phn b nhiu nm

TK 331Li tr chm khi mua

TSC, BST theo phngthc tr chm, tr gp

TK 341, 311

Vaytin

TK 3431

Li tri phiutr tr c

Mnhgi

TK 111, 112152, 153, 334...

Chi ph pht sinh sau ghinhn ban u ca BSTc gi tr ln v khng

iu kin vn ha

TK 413

Kt chuyn l chnh lch tgi hi oi pht sinh v donh gi li cc khon mctin t c gc ngoi t cahot ng u t XDCB

(giai on tr c hot ng) phn b khng qu 5 nm

TK 623, 627641, 642

Phn b chi ph sa cha ln

TSC vo chi ph SXKD

nh k phn b chi ph sa cha

ln TSC vo chi ph SXKD

nh k phn b chnh lch l t gihi oi pht sinh v nh gi cc

khon mc tin t c gc ngoi t cahot ng u t XDCB (giai on

tr c hot ng) vo chi ph ti chnh

TK 635, 241, 627

nh k phn b li tin vay phi trtng k co chi ph ti chnh hoc vn

ha vo gi tr ti sn d dang

Nu li tri phiu ghivo chi h SXKD

TK 241, 627

Nu li tri phiu c vn ha

TK 632

nh k phn b chi ph pht sinh saughi nhn ban u ca BST vo chi

ph kinh doanh trong k


43/92

V. S hch ton cc khon n phi trS s 56:

Hch ton vay ngn hn

Cui nm nh gi li s d

ngoi t (l t gi)

Vay bng ngoi t mua NVL,hng ha theo t gi thc t giaodch hoc lin ngn hng

TK 311TK 111, 112

Tr n vay ngn hn bng ngoi t

giai on SXKD

TK 144

TK 152, 153, 156

TK 111, 112

TK 413

Cui nm nh gi li s

d ngoi t (li t gi)

Vay tin mua vt t , hng ha(dng vo SXKD hng ha, dch vchu thu GTGT theo PP trc tip

Tr n vay ngn hn

TK 635

L


giai on SXKDTK 515

Li


giai on trchot ng

TK 413

TK 413

Li


giai on trchot ng


(dng cho SXKD hngha dch v chu thuGTGT theo PP khu tr)

TK 413

TK 152, 153, 156

TK 331, 315341, 342

Li

TK 515

Vay ngoi t tr n ng i bn, khch

hng di hn

Vay ngoi t tr n ng i bn, khchhng di hn TK 635

L

Vay tin nhp qu hoc chuyn

vo ti khon tin gi ngn hng

TK 152, 156627, 641

Cui nm nh gi li s d

ngoi t (l t gi)

TK 413


44/92

S s 57:

Hch ton n di hn n hn tr

TK 315TK 111, 112

Tr n bng ngoi t

TK 342

TK 413

Li do nh gi li ngoi t

cui nm

N di hn n hn tr trong nin

k ton doanh nghip

(1)

Tr n bng tin mt, TGNH

TK 635

L

TK 515

Li

TK 131, 138, 311

TK 1112, 1122

Tr n bng ngoi t

Thu hi cng n hoc

vay tin tr n

N di hn bng ngoi t n hn tr

L do nh gi li s d

ngoi t cui nm

TK 413


45/92

S s 58:

Hch ton phi tr cho ng- i bn

Mua vt t , hng ha (ph ngphp kim k nh k)

TK 331TK 111, 112

TK 611, 13

TK 152, 15156, 157

TK 214

TK 413

Cui nm nh gi li nbng ngoi t (li t gi)

Mua vt t , hng ha cho SXKD hngha dch v khng chu thu GTGT

Tr n cho ngi bn,

ngi nhn thu

Mua vt t , hng ha cho SXKD hng ha

dch v chu thu GTGTtheo PP khu tr

TK 133

TK 156, 24142, 242

Chi ph phi tr ng i

nhn thu XDCB

TK 623, 62641, 642

Chi ph hot ng ti chnh,ch ph khc phi tr

TK 635, 811

TK 311, 341Vay thanh ton n

cho ng i bn

TK 1112, 1122Tr n cho ng i bn

bng ngoi t

TK 515Chit khu thanh ton

tr vo n phi tr

TK 152, 153156, 611

Tr li hng cho ngi bn

Gim gi vt t , hng ha

TK 152, 153156, 133

TK 711Khon n khng tm

c ch n

TK 515, 3331Hoa hng i l

TK 152, 15156, 157

Cui nm nh gi li s dngoi t (l t gi)

Mua li ti sn c nhTK 211, 21

Chi ph phi tr v

cung cp dch v

Chi ph SXKD phi

tr ngi cung cp


46/92

S s 59:

Hch ton thu v cc khon phi np NSNN

TK 111, 112, 131

TK 333

TK 511, 512

TK 133

Thu GTGT u vo

c khu tr

Thu GTGT ca hng bn b tr li,gim gi hng bn hoc chit khu

th ng mi

TK 711

TK 111, 112

TK 111, 112, 131

Cc khon thu c NSNN hon

li ghi tng thu nhp khc

Thu xut khu, thu tiu th

c bit

Thu nhp khu, thu tiu th c

bit ca hng NK phi np NSNN

TK 133

Khi pht sinh doanh thuv thu nhp khc

TK 642

TK 627

Thu ti nguyn, thu s dng t

nng nghip phi np NSNN

Thu mn bi, thu nh t, tin

thu t phi np NSNN

TK 8211Chi ph thu thu nhp

doanh nghip hin hnh

TK 334, 627641, 642...

Thu thu nhp c nhn phi np

TK 531, 531, 521

Khi np thu v cc khon khc

vo ngn sch nh nc

Thu

GTGTu ra

Tng gi

thanhton

TK 511, 512515, 711

TK 152, 153156, 211..

Thu GTGT ca hng

NK phi np NSNN

Nu khng

c khu tr

Nu c

khu tr


47/92

S s 60:

Hch ton phi tr ng- i lao ng

Tin BHXH (m au, tai

nn..) phi tr cng nhn vin

TK 334TK 111, 112

TK 338

TK 241, 622, 62627, 641, 642

TK 622

TK 3331

Tin th ng phi tr cng nhn vin

Tr l ng cng nhn

vin

Tin l ng phi tr cng nhn vin

Tin n ca ca cng nhn

TK 141Tm tr vo lng

TK 338BHXH, BHYT tr

vo l ng

TK 138Cc khon phi thu

khc tr vo lng

TK 333

Thu thu nhp tr vo

l ng CNV

ng tr c tin cng, tin

l ng CNV

TK 111, 112

TK 512

Tr l ng cho CNV bng sn phm

TK 111, 112Tr tin n ca cho CNV

TK 431

Trch trc tin l ng

ngh php CNSX

TK 335

TK 623

Tin n ca ca cng nhn s

dng my thi cng

TK 627

Tin n ca ca nhn vin

phn x ng

TK 641, 642

Tin n ca ca nhn vin

bn hng v QLDN

(35


48/92

S s 61:

Hch ton Chi ph phi tr

TK 335TK 622 TK 622

TK 3432

S phi tr v tin lng ngh

php nh hn s trch tr c

TK 334

TK 241

TK 623, 627641, 642

TK 111, 112

TK 623, 627641, 642

Tin l ng ngh php phi tr

cng nhn sn xut

Chi ph sa cha lnTSC pht sinh

S chi v sa cha ln TSC

nh hn s trch tr c

TK 111, 112152, 331, 334

Chi ph trong thi gian ngng vic

Thanh ton gc v li tri phiu

TK 3431Li

Trch tr c tin l ng ngh

php ca cng nhn sn xut

Trch trc chi ph sa cha

ln TSC

Trch tr c chi ph phi tr trong thigian ngng vic theo thi v, k hoch

TK 623, 627

Trch li vay phi tr trong k

TK 635, 627, 24

Trch li vay phi tr v pht

hnh tri phiu c mnh gi

Tnh li tri phiu c chit khu

Tnh li tri phiu c ph tri


49/92

S s 62:

Hch ton Trch tr- c tin l- ngngh php, ngng sn xut

TK 335TK 334TK 622, 627, 641

642, 623, 241

(2)

Tin l ng ngh php thc tphi tr CNSX

TK 111, 112, 152153, 334, 331...

TK 623, 627

(4)

Chi ph thc t pht sinh trong thigian ngng sn xut

(5a)

Chi ph thc t nh hn s trch trc

(1)

Trch trc vo chi ph v tinl ng ngh php ca CNSX

(3)

Chi ph d tnh phi chi trongthi gian ngng sn xut

(5b)

Chi ph thc t ln hn s trch trc

TK 623, 627


50/92

TK 111, 112

Chuyn tin np cc khon phi

tr cp trn n v ni b khc

TK 155, 156, 133

TK 336 TK 642

TK 414, 415, 431

Chuyn tr tin cp trn, n v ni

b khc v cc khon chi h, tr h

Chi ph QLDN phi np cp trn

TK 136

TK 111, 112

B tr cc khon phi thu vi cckhon phi tr ni b cho cng mt

i t ng

TK 155

TK 152, 153, 156, 64

TK 156

TK 111, 112

TK 421

Cc qu phi np cp trn

Li nhun phi np cp trn

S phi tr cp trn, n v ni b

v cc khon c chi h tr h

Thu tin h cp trn, n v ni b

Nhn mua hng ni b

(Phiu XK kim vn chuyn ni b)

Nhn ho n GTGT v

mua hng ca cp trn

Nhn thnh phm ca cp trn

Vay tin cp trn, n v ni b

TK 111, 112

S s 63:

Hch ton phi tr ni b( n v trc thuc ph thuc )


51/92

TK 338 TK 211

TK 214

TK 111, 112 TK 111, 152153, 155, 156

X l ti sn pht hin

tha khi kim k

TK 338, 431, 642411, 441, 711

TK 334

Pht hin tha TSC khi kim k

Pht hin tha tin, vt t , hng

ho khi kim k

Trch BHYT, BHXH, KPC

TK 622, 623627, 641

TK 334

Tr vo lng

BHXH, BHYT

TK 111, 112

Chi tiu KPC ti n v

Chi tin tr tin nhn k

qu k c c ngn hn

Li nhun c tc phi tr

TK 421

Doanh thu nhn trc

TK 111, 112

TK 3331

Thu GTGT

Doanh thu nhn trc n v tnh thu

GTGT phi np theo ph ng n trc tip

Tin pht c khu tr vo

tin nhn k qu, k cc

TK 711

TK 511, 515, 711

nh k ghi nhn doanh

thu ca k k ton

Cc khon phi tr

khng ai i

Nhn k qu, k cc ngn hn bng tin

S KPC chi vt c cp b

Chi tin np BHXH

KPC mua BHYT

BHXH phi tr cho

cng nhn vin

TK 111, 112

TK 111, 112

S s 64:

Hch ton cc khon phi tr, phi np khc(353)


52/92

TK 341

TK 111, 112

TK 331

TK 111, 112

TK 771

TK 111, 112, 131

TK 211, 221, 2

TK 413

TK413

TK 1112, 1122

TK111.2,1122

TK 221, 222223, 228

TK 111, 112

TK 152, 153211, 213, 217

Tr n vay bng tin mt,

tin gi ngn hng

Vay mua nguyn vt liu, thit b, TSC

Vay thanh ton v u t XDCB

TK214

TK 133

TK 635

TK 515

Tr n vay bng ngoi

t (giai on SXKD)

Li

L

Vay bng tin mt tin gi

ngn hng

Tr khon phi thu vo n

vay ngn hng

Vay thanh ton cho ng i bn,

ngi nhn thu

Vay bng ngoi t theo t githc t giao dch hoc bnhqun lin ngn hng

N vay c xo khi c

phn ho

Tr n vay bng tin mt, tingi ngn hng hoc tin thu n

ca khch hng

Cui lin nh gi li t gi

TK 131

Tr n vay bng ngoi t (giai on

tr c hot ng)

L

TK 413

Li

Vay u t vo cng ty con, cng tylin kt gp vn lin doanh, du t

tri phiu v phiu di hn

TK133

TK331

Vay bng u t ngoi t mua TSC u t di hn theo t githc tgiao dch hay bnhqun lin ngan hng TK331

Vay thanh ton cho ng i bn bng ngoi t

TK635TK515

Li LCui lin nh gi l t gi

S s 65:

Hch ton Vay di hn


53/92

Kt chuyn n di hn

n hn tr

Nhn TSC thu ti chnh (gimua ch a c thu GTGT)

Tt n bng tin mt,

tin gi ngn hng

Pht sinh n di hn

dng vo u t XDCB

Cui lin nh gi t

gi gim pht sinh l t giTr n phi thu vn di hn

Cc khon n khng xc nh

c ch n hoc khng phitr khi c phn ho DNNN

Cui nin nh gi t

gi tng pht sinh li t gi

TK 315 TK 212

TK 111, 112

TK 212

TK 315

TK 1112, 1122

TK 214

TK 342

TK 413

Tk 131

TK 711

TK 413

N gck ny

Nhn TSC thu ti chnh (gi muac thu GTGT)

TK 133TK 315N gck ny ThuGTGT

Tr n bng ngoi t (giai on SXKD)

Li LTK 515 TK 635

Tr n bng ngoi t

TK 413

Li L

S s 66:

Hch ton n di hn


54/92

S s 67:Hch ton pht hnh tri phiu theo mnh gi

Cui thi hn tri phiu, thanhton gc, li tri phiu

Thu tin v pht hnh tri phiu

Thanh ton tri phiu o hn

theo mnh gi (pht hnh triphiu theo mnh gi)

Pht hnh tri phiu c ph tri


theo mnh gi (pht hnh triphiu c ph tri)

TK 111, 112

TK 242

TK 3432

TK 342

Pht hnh tri phiu vi li tri phiutr tr c (tri phiu theo mnh gi)

TK 133TK 315

N gck ny ThuGTGT


theo mnh gi (pht hnh triphiu c trit khu)

TK 335

TK 111, 112

TK 3433

TK 111, 112

S tinthc thu

Mnh gi

Mnh

gi

Pht hnh tri phiu vi li tri phiutr tr c (tri phiu c chit khu)

S tin thc thu

Mnh gi

TK 111, 112

TK 242Li tri phiu

tr tr c

Chnh

lch

Tr tr c li tri phiu khi pht hnhMnh

gi


55/92

S s 68:

Hch ton tri phiu c chit khu

(1)Pht hnh tri phiu c chit khu Thu tin v pht hnh tri phiu

(4)a

Tr tr c li triphiu khi pht hnh

TK 3431

TK 241, 627

TK 3432

TK 111, 112

TK 635

(3)Tr li sau (khi o hn)

c vn ha

Tnh vo

chi ph

TK 242

Li triphiu tr

trc

TK 111, 112

TK 241, 627

TK 635

TK 241, 627

TK 635

c vn ha

TK 111, 112

(4)nh k tnh chi ph li vay

c vn ha

TK 111, 112


56/92

TK 335Mnh gi

tri phiu(2)b

ng thi phn bdn ph tri

gim chi ph (tr li

S s 69:

Hch ton pht hnh tri phiu c ph tri

(1)Pht hnh tri phiu c ph tri

TK 3432

TK 242(4)

Khi pht hnh tri phiu cph tri (tr tr c li tri

phiu khi pht hnh)

Tin thc thu

TK 111, 112

TK 635, 241, 627

(2)a

Tr li nh k

(2)bng thi phn b dn

ph tri gim chiph (tr li nh k)

Tr liv gc

(3)aLi tr

sau

TK 242

(5)a

nh k phnb li vay

(5)bng thi phn b dn

ph tri gim chi ph(tr tr c li tri phiu)

TK 111, 112

TK 3431

TK 111, 112

TK 3431

Mnh gitri phiu


57/92

S s 71:

Hch ton nhn k qu, k c- c di hn

Khi hon tr tink qu, k c c

cho khch hngsau khi b tr tin

pht (nu c)

TK 711 TK 111, 112TK 344 TK 344

Nhn k qu, kc c di hn

n v k qu, kc c, vi phm H

b pht tin, khutr vo tin kqu, k c c

S s 72:

Hch ton thu thu nhp hon li phi tr

TK 347 TK 821 8212 TK 347

S chnh lch gia s thu thunhp hon li phi tr pht sinh lnhn s c hon nhp trong nm

S chnh lch gia s thu thunhp hon li phi tr pht sinh nhhn s c hon nhp trong nm

S s 73:

Hch ton qu d phng tr cp mt vic lm

TK 111, 112 TK 351 TK 642Chi tr tr cp thi vic, mt

vic lm cho ng i lao ng

Trch lp qu d phng tr

c mt vi c lm

Chi tr tr cp cho ng i lao ng thi vic, mt vic lm trong trng hp

qu d phng khng chi


58/92

S s 74:

Hch ton d phng phi tr

TK 111, 112, 113 TK 642TK 352 TK 352

Cc khon chi phpht sinh linquan n cc

khon d phngphi tr lp

S d phng philp k ny ln hn

s d phng

lp k tr c ch as dng ht

S d phng philp k ny nh

hn s d phng

lp k tr cch a s dng ht

TK 154 TK 641

Chi phbo hnhsn phm,hng ha

TK 641S d phng phi tr(v chi ph sa chabo hnh hng ha,sn phm) phi lp

k ny ln hn s dphng lp k tr c

ch a s dng ht

TK 627

S d phng phitr v bo hnh

cng trnh xy lpcn lp cho tng

cng trnh

TK 711

S chnh lchgia s d phngphi tr v bohnh cng trnhxy lp ln hn

chi ph thc t bohnh pht sinh


59/92

S s 75:Hch ton vn u t- ca ch s hu

TK 111, 112 TK 4111

Tr li vn u t cho ch s hu Nhn gp vn bng tin

VI. S hch ton ngun vn ch s hu

TK 111, 112

TK 212, 213 TK 214S khu hao

Tr li vn bngTSC

Vnphitr

TK 419 TK 4112

Hy c

phiu qu

Mnh

gi

Gimuali

TK 131, 138

X l n phi thu kh i tr ckhi xc nh gi tr DNNN

chuyn thnh cng ty c phn

TK 152, 153

Hng tn kho iu

chuyn cho DN khc

TK 111, 112,152, 156

Tr li vn bng tin,

vt t , hng ha

Huy ng vn bng

pht hnh c phiu

Mnh gi

c phiu

TK 4112

Phn gi pht hnh ln

hn mnh gi c phiu

TK 421

Huy ng vn bng pht hnh cphiu (trng hp gi pht hnh

bng mnh gi)

Vn tng do trch t li

nhun sau thu TNDN

Tng vn do tr c

tc bng c phiu

Mnh gi

c phiu

TK 4112

Chnh lch gi pht

hnh ln hn mnh giTK 152, 153,

211 213...

Nhn vn gp bng ti sn

TK 3388

Nhn bn giao phn vn gp c

phn ca NN v cc c ng

TK 414, 441

B sung ngun vn KD t qu u t

pht trin, ngun vn du t XDCB


60/92

S s 76:

Hch ton thng d- vn c phn

TK 419 TK 4112 TK 111, 112

Ti pht hnh

c phiu qu

TK 111, 112

Chnhlch gi

pht hnh

ln hngi mua

Gighi

sTK 111, 112

Gi pht

hnh

Mua c phiu pht

hnh hy b

TK 4111

Mnh

gi

Chnh lch gipht hnh ln

hn mnh gi

Giphthnh

TK 4111

Mnhgi

Ti pht hnh

c phiu qu

Gi ghis

Chnhlch gi

pht hnhln hngi mua

Giphthnh

TK 419

TK 111, 112

Tr c tc

bng c phiu

Mnhgi

Chnhlch gi

pht hnhln hn

mnh gi

Giphthnh

TK 419


61/92

TK 152, 153,155, 156...

TK 211, 213, 217

S s 77:

Hch ton chnh lch nh gi li ti sn

TK 152, 153,155, 156... TK 412

Chnh lch gim do nh gi livt t , hng ha khi c quyt nh

ca CQNN c thm quyn

Chnh lch gim do nh gi

li TSC, bt ng sn

TK 214

Gi tr

hao mn

TK 214

TK 411

Ghi tng vn theo quyt nh

ca c quan c thm quyn

Chnh lch tng do nh gi livt t , hng ha khi c quyt

nh ca CQNN c thm quyn

Chnh lch tng do nh gi

li TSC, bt ng sn

Gi tr

hao mn

Ghi gim vn theo quyt nh

ca c quan c thm quyn

TK 411

TK 211, 213, 21


62/92

TK 311, 331, 315,341, 342....

S s 79:

Hch ton chnh lch t gi hi oi

TK 1112, 1122,113, 131... TK 413 (4131, 4132)

Chnh lch t gi giao dch bnh

qun lin ngn hng nh hn tgi ghi s k ton

TK 515

Kt chuyn li t

gi hi oi

TK 635

TK 1112, 1122,113, 131...

Chnh lch t gi giao dch bnh

qun lin ngn hng ln hn tgi ghi s k ton

TK 311, 331, 315341, 342....

Chnh lch t gi giao dch bnhqun lin ngn hng ln hn t

gi ghi s k ton

Chnh lch t gi giao dch bnhqun lin ngn hng nh hn t

gi ghi s k ton

TK 413

Kt chuyn l t

gi hi oi

S s 80:

Hch ton chnh lch t gi hi oi(Mua bn ngoi t trong SXKD)

TK 1112, 1122

Bn ngoi t

TK 515

L t

gi

Mua ngoi t theo t

gi thc t mua

TK 1111, 1121 TK 1112, 1122

Li

t gi

TK 635

TK 331

Mua ngoi t theo t

gi giao dch


63/92

S s 81:

Mua vt t- , hng ha, TSC bng ngoi t( sn xut kinh doanh)

TK 111, 112

Mua vt t , hng ha, TSC, dch v bng ngoi t

TK 515

Li t

gi

TK 152, 153, 211, 621.

T gi

hi s

TK 635

TK 331

T gi thc t lc

pht sinh

T gi lin

n n hn

L t

gi

TK 635

Tr tin cho

ngi bn

Li

L


64/92

S s 83:

Hch ton Qu u t- pht trin

TK 411

Dng qu u t pht trin mua TSC, XDCB hon

thnh bn giao a vo SXKDghi tng ngun vn KD, gim

qu u t pht trin

TK 111, 112

Khi tm trch lp qu u t phttrin t li nhun sau thu thu

nhp doanh nghip

Cui nm xc nh s qu

c trch thm

Nhn qu u t pht trin do

cp trn chuyn n

TK 414 TK 421

TK 111, 112

Qu u t pht trin np cp trn

hoc iu chuyn i n v khc

S s 84:

Hch ton Qu d phng ti chnh

(2)Np qu d phng ti chnh

ln cp trn

(1)Trch lp qu d phng ti chnh

t l nhun sau thu TNDN

(3)

Qu d phng ti chnh tng docp d i np ln

TK 415 TK 421

TK 111, 112

TK 111, 112


65/92

S s 85:

Hch ton c phiu qu

Gi mua li ca c phiu qu Hy b c phiu qu

(Mnh gi)

TK 4119 TK 4111

TK 111, 112

TK 111, 112

Chi ph lin quan trc tip

n vic mua c phiu qu

TK 4112

Chnh lch gi mua

ln hn gi bn

Ti pht hnh c phiu qu

TK 414

Chnh lch

ln hn

Chnh lch

nh hn

TK 421

Tr c tc bng

c phiu qu

TK 414

Chnh lch

ln hn

Chnh lch

nh hn


66/92


67/92

S s 87:Hch ton Qu khen thng phc li

Chi qu khen th ng, phc li

hoc trch qu np cp trn

Trch lp qu khen

th ng phc li

X l chi v t qu qu khen

th ng, phc li (khi c phn ha)

TK 431 TK 421

TK 111, 112, 334139, 642, 411

TK 111, 112

TK 414, 441

Dng qu phc li b sung qu u

t pht trin v ngun vn u t

TK 411

TSC xy dng, mua sm bngqu khen th ng, phc li sdng cho hot ng SXKD

TK 334

Tin th ng cho ng i lao ng

TK 512

Biu tng sn phm, hng ha trangtri bng qu khen th ng phc li

TK 3331

Thu GTGT

TK 214

Gi tr hao mn TSC phc li

TK 111, 112, 136

Khi c cp trn cp

hoc cp d i np ln

(353)


68/92

S s 88:

Hch ton ngun vn xy dng c bn

Hon tr vn u t XDCB cho

Nh nc, cho cp trn

Nhn vn u t bng tin mt,

TGNH thanh ton cho ng ibn, ngi nhn thu

TK 441 TK 111, 112, 131TK 111, 112

TK 241

Cc khon chi ph u t c

duyt b (nu c)

TK 411

Quyt ton vn u t XDCB c ph duyt ghi tng ngun

vn kinh doanh

TK 311, 336, 338

Nhn vn u t tr cc khonvay ngn hn, vay ni b, vay cc

i tng khc

TK 414

B sung vn u t XDCB

t qu u t pht trin

TK 414

Nhn vn u t mua

vt liu, dng c, thit b

TK 1332

Thu GTGT

(nu c)


69/92

S s 89:

Hch ton ngun kinh ph s nghip

(5)

Np tr s kinh ph s dng khnght cho ngn sch, cho cp trn

(1)

Nhn kinh ph s nghip bngTM, TGNH, vt t

TK 441 TK 111, 112, 152TK 111, 112

TK 161

TK 161 1 _

(8)

Khi bo co quyt tonnm tr c c ph duyt

TK 211

ng thi vi (6a), ghi:

(6b)

Tng chi ph s nghip

(7)

Khi quyt ton chi s nghip, dn c duyt ngay trong nm

TK 008

D ton

chi snghip, d

n cgiao

Rt d

ton chis nghip,d n ras dng

TK 338

Quytton tmng vi

ngunkinh ph

(2)Nhn tmng kinh

ph s

nghip kho bc

TK 111, 331, 161

(4)

Rt d ton kinh ph s nghip vnhp qu, tr ngi bn, chi trc tip

(3)

Cc khon thu s nghip b sungvo ngun kinh ph s nghip

(6a)

Nhn kinh ph s nghip, d n bngTSC do ngn sch cp, cp trn cp

hoc nhn vin tr khng hon li

TK 466TK 161


70/92

S s 90:

Hch ton ngun kinh ph hnh thnh TSC

(1a)

Khi mua TSC dng cho hotng s nghip, d n hoc ccp kinh ph bng TSC, hoc c vin tr khng hon li

bng TSC

(1b) (2b)

ng thi ghi tng chi ph s

nghip

TK 211

TK 161

TK 111, 112331, 461...

TK 421

(2a)

Khi cng trnh xy dng c bnhon thnh

TK 466TK 211, 213Ghi gim TSC khi

thanh l, nhngbn, iu chuyn

Nguyn

gi

Gi tr

cn li

TK 214

Gi tr hao mn


71/92

VII. S hch ton doanh thu v thu nhp khc

S s 91:Hch ton doanh thu bn hng v cung cp dch v(Thu GTGT phng php khu tr)

TK 511 TK 521, 531, 532TK 112, 131 TK 511

(1)

Doanh thu bn hng

Thu GTGT

u ra

TK 33311

(2) Hng bn b tr li,b gim gi, chit khu

th ng mi

Kt chuyn

Thu GTGT

TK 33311

S s 92:

Hch ton doanh thu bn hng, khng chu thu GTGT

TK 511 TK 521, 531, 532TK 111, 112, 131 TK 511

(1)

Doanh thu bn hngv cung cp dch v

(2) Hng bn b tr li,b gim gi, chit khuth ng mi

Kt chuyn


72/92

S s 93:Hch ton doanh thu bn hng v cung cp dch v

(Thu GTGT phng php trc tip)

TK 3331 TK 521, 531, 532TK 111, 112, 131 TK 511

(4) ThuGTGT phi

np

(2) Hng bn btr li, b gimgi, chit khu

th ng mi

(3) Kt

chuyn

TK 511

(1) Doanh thubn hng,

cung cp dchv chu thuGTGT (tng

gi thanhton)TK 911

(5) Ktchuyn

doanh thuthun

S s 94:

Hch ton doanh thu bn hng xut khu

TK 3333 TK 112, 131TK 511 TK 531

(3) Thu xut khu

phi np

(1) Doanh thu bn

hng xut khu

TK 911

(2) Hng bn

b tr li

TK 3333

Thu xut

khu

(4) Kt chuyn

doanh thu thun


73/92

S s 95:

Hch ton doanh thu bn hng v cung cp dch v(Chu thu tiu th c bit)

TK 3332 TK 521, 531, 532TK 112, 131 TK 511

(2) ThuTTB phinp

(3) S tin trcho ng i bn vhng bn b tr,

b gim gi, chitkhu th ng mi

(4) Kt

chuyn

TK 511

(1) Doanhthu bn hng,cung cp dchv chu thu

TTB

TK 911

(5) Ktchuyn

doanh thuthun

TK 3332

Thu TTBca hng bnb tr li, b

gim gi

S s 96:

Hch ton doanh thu hng i hng khng t- ng t(Tr- ng hp hng xut i v hng nhn i v khng chu thu GTGT)

S tin chnh lch tr thm

Gi tr hng nhn i v

khng chu thu GTGT

S tin chnh lch

c thanh ton thm

TK 131 TK 152, 156, 211

TK 111, 112

TK 511

Doanh thu hng xut i

khng chu thu GTGT

TK 111, 112


74/92

S s 97:

Hch ton doanh thu hng i hng khng t- ng t(Ph- ng php khu tr)

S tin chnh lch tr thm

Gi tr hng nhn i v

S tin chnh lch

c thanh ton thm

TK 131 TK 152, 156, 611...

TK 111, 112

TK 511

Doanh thu xut hng i trao i

TK 111, 112

TK 33311

Thu GTGT hng xut trao i

TK 131

Thu GTGT hng nhn i v

S s 98:

Hch ton bn hng i l

(Hng chu thu GTGT)

Thu GTGT

Kt chuyn gi vn ca

hng i l bn c

Nhn c tin bn hng i l

TK 157 TK 632

TK 111, 112

TK 155, 156

Xut hng giao cho n v nhn

bn hng i l

TK 33311

TK 511

Doanh thu bn hng i l

TK 641

Ph hoa hng bn hng

i l phi tr

TK 133

Thu GTGT c

khu tr (nu c)

TK 131


75/92

S s 99:

Hch ton bn hng i l(Hng khng chu thu GTGT)

Kt chuyn gi vn ca

hng i l bn c

Nhn c tin

TK 157 TK 632

TK 111, 112

TK 155, 156

Xut hng giao cho n v nhn

bn hng i l

TK 511

Doanh thu bn hng i l

khng chu thu GTGT

TK 641

Ph hoa hng bn hng

i l phi tr

TK 131


76/92

S s 100:

Hch ton n v nhn bn hng i l

TK 511

Doanh thu hoa hng

bn hng i l

TK 331

Tin bn hng i l

phi tr cho ch hng

TK 331

Tr tin bn hng

TK 003

(1)

Khi nhn hng i l bn

(2)

Khi quyt ton hng i l bn

TK 3331

Thu GTGT

TK 111, 112, 131

S s 101:

Hch ton doanh thu tr cp, tr gi

S tin Nh n c tr cp, tr

gi cho doanh nghip

Khi nhn c tin tr

cp, tr gi ca NSNN

TK 5114 TK 3339 TK 111, 112

S s 102:

Hch ton Doanh thu bn hng ni b(Ph- ng php khu tr)

TK 512

(1) Doanh thu bn

hng ni b

(2) Hng bn b tr li

TK 512

Kt chuyn

TK 33311

Thu GTGT

u ra

TK 531TK 112, 136

TK 33311


77/92

S s 103:

Hch ton Doanh thu bn hng ni b(Ph- ng php trc tip)

TK 512

Doanh thu bnhng ni bchu thu GTGTtheo ph ngphp trc tip

TK 512

Kt

chuyn

Thu GTGT

phi np theoph ng php

trc tip

TK 33311 TK 531TK 112, 136

Doanh thu

bn hng b

tr li

S s 104:

Hch ton xut kho hng ha biu tng(- c trang tri bng Qu khen thng, phc li)

TK 632

Gi vn ca sn phm, hng ha xut biu tng

TK 155, 156

TK 431

Doanh thu sn phm, hng ha xut biu, tng

TK 512

TK 33311

Thu GTGT hng xut biu, tng

S s 105:

Hch ton Doanh thu bn hng ni b(Hng khng chu thu GTGT)

TK 512

Doanh thu bn

hng ni b

TK 512

Kt chuyn

TK 531TK 111, 112

Doanh thu bn

hng b tr li

(353)


78/92

S s 106:

Hch ton Doanh thu hot ng ti chnh

TK 111, 112

Thu li tin gi, li tin cho vay, thu li

c phiu, tri phiu

TK 512

Cui k ktchuyn doanhthu hot ng

ti chnh

TK 512

Thanh ton CK n hn, bn tri phiu, tn phiu

TK 121, 228

Gi gcDng li c phiu, tri phiu

mua b sung c phiu tri phiuTK 221, 222, 223

C tc, li nhun c chia b sung vn gp lin

doanh, u t vo cng ty lin kt, cng ty con

TK 331

Chit khu thanh ton mua hng c hng

TK 1111, 1121TK 1112, 1122

T gi

ghi s

Bn ngoi t

Li bn ngoi tTgithc

tTK 128, 228221, 222, 223

Bn cc khon u t

(Gi gc)

Li bn cc khon u t

TK 1112, 1122

Mua vt t , hng ha, ti sn, dch v

bng ngoi t

Li t gi

TK 152, 156211, 627, 642

TK 3387Phn b dn li do bn hng tr

chm, li nhn c

TK 413Kt chuyn li t gi hi oi do nh

gi li s d ngoi t cui k


79/92

S s 107:

Hch ton chit khu thng mi

Khi pht sinh cc khon chit

khu th ng mi cho khch hng

TK 511

TK 3331

Thu GTGT

u ra nu c

TK 521TK 111, 112, 131

Kt chuyn chit khu th ng

mi pht sinh trong k

S s 108:Hch ton gim gi hng bn

(1) Gim gi hng bnTK 511 512

TK 3331

Thu GTGT ca hng

gim gi (nu c)

TK 532TK 111, 112, 131(2) Cui k, kt chuyn tng s

gim gi hng bn pht sinhtrong k sang TK doanh thu bnhng v cung cp dch v hoc

doanh thu bn hng ni b

S s 109:

Hch ton hng bn b tr li

(3) Thanh ton cho ngi mua s

tin ca hng bn b tr li

TK 511, 512

TK 3331

Thu GTGT (nu c)

TK 531TK 111, 112, 131

(2) Kt chuyn hng bn b

tr li pht sinh trong k

TK 154, 155, 156TK 632 TK 632

(4) Khi nhn li sn phm, hng ha

(ph ng php k khai thng xuyn)

(1) Gi tr thnh phm, hng

ha a i tiu th

TK 611, 631

(4) Khi nhn li sn phm, hng ha

(ph ng php kim k nh k)

(2) Gi tr thnh phm, hng ha c xc nh l tiu th trong k(ph ng php kim k nh k)


80/92

VIII. S hch ton chi ph v xc nh kt qu kinh doanhS s 110:

Hch ton tng hp Nguyn vt liu, cng c, dng c n v sn xut, dch v


TK 152

Kt chuyn gi tr NVL, CC,

DC tn kho u k

TK 152 153

Kt chuyn gi tr NVL,

CC, DC tn kho cui k

TK 111, 112141, 331

Thu GTGT(nu c)

TK 611

TK 112, 136

TK 133

Thu GTGT

Mua NVL, CC, DC nhp kho

TK 333

Thu nhp khu, tiu th c bit

tnh vo gi tr NVL nhp khu

Gim gi hng mua, chit khuth ng mi, tr li hng cho

ngi bn

TK 133

TK 111, 112141, 331

Gi tr NVL, CC, DC tnh vo

chi ph SXKD

S s 111:

Hch ton chi ph Nguyn liu, vt liu trc tip(Ph- ng php k khai thng xuyn)

TK 152

Xut kho NVL dng cho sn

xut sn phm thc hin dch v

TK 154

Cui k kt chuyn chi ph NVLtrc tip sang TK 154 tnh gi

thnh sn phm, dch v

TK 111, 112, 331

TK 621

TK 152

TK 133Thu GTGT

c khu tr

Mua NVL dng ngay vo sn xut

sn phm, thc hin dch v

Nguyn vt liu tha dng

khng ht nhp kho

TK 632

Phn chi ph NVL trctip

v t trn mc bnh th ng


81/92

S s 112:

Hch ton chi ph nhn cng trc tip

TK 334

Xut kho NVL dng cho sn

xut sn phm thc hin dch v

TK 154

Cui k kt chuyn chi ph nhncng trc tip sang TK 154 tnh gi thnh sn phm, dch v

TK 338

TK 622

TK 631TK 335Trch trctin l ngngh phpca CNSX

Trch BHXH, BHYT, KPC

cho CNSX, thc hin dch v

TK 632

Phn chi ph nhn cng trc tip

v t trn mc bnh th ng

HocTin l ngngh php

phi tr chocng nhn

S s 113:

Hch ton chi ph s dng my thi cng

TK 334, 338

Chi ph nhn cng ca

cng nhn s dng my

TK 154Cui k kt chuyn chi ph s

dng my thi cng vo gi thnhsn phm, dch v (phn b vogi thnh sn phm theo mc

cng sut bnh th ng)

TK 338

TK 622

TK 133

TK 632

Khon chi ph s dng mythi cng khng phn b vogi thnh sn xut, c ghi

vo gi vn hng bn

Thu GTGTu vo

TK 152, 153, 142, 242

Chi ph vt liu, dng c

TK 111, 112312, 331...

Chi ph dch v mua ngoi

TK 111, 112

Chi ph bng tin khc

Chi ph khu hao my thi cng


82/92

S s 114:

Hch ton chi ph sn xut chung

TK 334, 338

Chi ph nhn vin phn x ng

TK 154Cui k kt chuyn chi ph snxut chung vo gi thnh sn

phm, dch v (chi ph sn xutchung c nh phn b vo githnh sn phm theo mc cng

xut bnh thng

TK 111,112335,142, 242

TK 622

TK 133

TK 632Khon chi ph sn xut chung

c nh khng phn b vo githnh sn xut, c ghi nhnvo gi vn hng bn

Thu GTGT

TK 152, 153, 142, 242

Chi ph vt liu, dng c SX

TK 111, 112312, 331...

Chi ph dch v mua ngoi

TK 111, 112

Chi ph bng tin khc

Chi ph i vay phi tr

(nu c vn ha)

TK 214

Chi ph khu hao TSC

TK 154

TK 111, 112

Cc khon thu gim chi


83/92

S s 115:Hch ton gi thnh sn xut


TK 154

Gi tr sn phm d dang u

k c kt chuyn vo githnh sn xut

TK 154Kim k, xc nh v kt

chuyn gi tr SPDD cui k

TK 631

TK 632Gi thnh sn xut ca snphm nhp kho, dch v hon

thnh em tiu th

TK 621

Kt chuyn chi ph

NVL trc tip

TK 622

Kt chuyn chi ph

nhn cng trc tip

TK 111, 112Kt chuyn chi ph

sn xut chung

TK 138Cc khon bt bi thng

(nu c)


84/92

S s 116:

Hch ton Gi vn hng bn(Ph- ng php k khai thng xuyn)

TK 154, 155

Tr gi vn ca sn phmdch v xut bn

TK 911

Kt chuyn gi vn hng bn vcc chi ph xc nh kt qu KD

TK 632

TK 2147

TK 159

Hon nhp d phng

gim gi hng tn kho

Trch khu hao bt

ng sn u t

TK 156, 157

Tr gi vn ca hng xut bn

Bn bt ng sn u t

TK 138, 152, 153155, 156....

Phn hao ht, mt mt hng tn

kho tnh vo gi vn hng bn

TK 155, 156

TK 627Chi ph sn xut chung c nhkhng c phn b c ghivo gi vn hng bn trong k

TK 217

TK 154

Gi thnh thc t ca SP chuyn

thnh TSC s dng cho SXKD

Chi ph v t qu mc bnh th ngca TSC t ch v chi phi khnghp l tnh vo gi vn hng bn

Hng bn b tr li nhp kho

Trch lpd phnggim gihng tn

kho

TK 632


85/92

S s 117:

Hch ton Gi vn hng bn(Ph- ng php kim k nh k)

TK 111, 112, 331

Mua hng ha

TK 911

Kt chuyn gi vn hng bn

tiu th trong k

TK 632

TK 159

Hon nhp d phnggim gi hng tn kho

TK 156

TK 155, 157

TK 631

Gi thnh thc t thnh phmnhp kho; dch v hon thnh ca

cc n v cung cp dch v

Trch lpd phnggim gihng tn

kho

TK 632

TK 156

Tr gi vn

hng ha xutbn trong kca cc n

v thng miKt chuyngi tr hng

ha tnkho u k

Kt chuyn gi tr hng ha

tn kho u k

Kt chuyn thnh phm,

hng gi i bn u k

TK 155, 157

Kt chuyn thnh phm,

hng gi i bn cui k


86/92

S s 118:

Hch ton chi ph ti chnh

TK 121, 228221, 222, 223

Tin thu bn

cc khon u

TK 911

Cui k kt chuyn chi

ph ti chnh

TK 635

TK 111, 112, 331

TK 1111, 1112

TK 111, 112

Chit khu thanh ton

cho ng i mua

X l l do nh gi li cckhon mc tin t c gc ngoi tcui k v chi ph ti chnh

TK 129, 229TK 413

Hon nhp s chnh lch d

phng gim gi u t ngn hn

TK 129, 229

Lp d phng gim gi u t

ngn hn, di hn

L v bn cc khon u t

Chi ph hotng lin

doanh lin kt

TK 111, 112

335, 242Li tin vay phi tr, phn b li

mua hng tr chm, tr gp

TK 1111, 1112

Bn ngoi t

L bn ngoi t

TK 111, 112335, 242

Mua vt t , hng ha,

dch v bng ngoi t

L t gi


87/92

S s 119:

Hch ton chi ph bn hng

TK 214

TK 641

TK 142, 242, 335

TK 512

- Chi ph phn b dn

- Chi ph trch trc

Chi ph vt liu, cng c

TK 111, 11TK 111, 112152, 153...

Cc khon thu gim chi

TK 334, 338

Chi ph tin l ng v cc

khon trch trn l ng

Chi ph khu hao TSC

TK 111, 112

141, 331...

Thu GTGT u vokhng c khu trnu c tnh vo chi

ph bn hng

Thu GTGTTK 33311

TK 133

TK 352

D phng phi tr v chi ph

bo hnh hng ha sn phm

TK 133

- Chi ph dch v mua ngoi

- Chi ph bng tin khc

ThuGTGT

Thnh phm, hng ha,dch v s dng ni b

TK 911

Kt chuyn chi ph bn hng

TK 352

Hon nhp d phng phi

tr v chi ph bo hnhsn hm, hn ha


88/92

S s 120:

Hch ton chi ph qun l doanh nghip

TK 214

TK 642

TK 142, 242, 335- Chi ph phn b dn

- Chi ph trch trc

Chi ph vt liu, cng c

TK 111,TK 111, 112152, 153...

Cc khon thu gim chi

TK 334, 338

Chi ph tin lng, tin cng,

ph cp, tin n ca v cckhon trch theo l ng

Chi ph khu hao TSC

phc v chung ton DN

TK 111, 112

141, 331...

Thu mn bi, tin thu t phi

np NSNN

TK 333

TK 133

TK 352D phng phi tr v ti c cuDNH c ri ro ln, d phng

phi tr khc

TK 133

- Chi ph dch v mua ngoi

- Chi ph bng tin khc

ThuGTGT

TK 91

Kt chuyn chi ph QLDN

TK 35

Hon nhp d phng phi

tr v chi ph bo hnhsn phm, hng ha

ThuGTGT

TK 13

Hon nhp s chnh lch gia sd phng phi thu kh i trchlp nm tr c cha s dng ht ln

hn s phi trch lp nm nay

TK 139

D phng phi thu kh i

TK 351

Trch lp qu d phng tr cp

mt viclm

TK 351

Trch lp qu d phng tr cp

mt viclm


89/92

S s 121:

Hch ton thu nhp khcTK 111, 112

Thu pht khch hng vi phm HKT,

tin cc t chc bo him bi th ng

TK 911

Kt chuyn thu nhp

khc vo TK 911

TK 711

Tin pht tnh tr vo khon nhn

k qu, k c c ngn hn, di hn

TK 338, 344..

TK 152, 156, 211Nhn ti tr, biu tng vt t ,

hng ha, TSC

TK 111, 112

Thu c khon phi

thu kh i xa sTK 331, 338

TK 3387

TK 352

Tnh vo thu nhp khc khon n

phi tr khng xc nh c ch

nh k phn b doanh thuch a c thc hin nu c

tnh vo thu nhp khc

Hon nhp s d phng chi phbo hnh xy lp khng s dng

hoc chi bo hnh thc t nhhn s trch tr c

TK 111, 112

Cc khon thu XNK, thu TTB

ngn sch nh n c hon li

TK 333

Cc khon thu tr

vo thu nhp khc


90/92

S s 122:

Hch ton chi ph khc

Cc chi ph khc bng tin (chi hot

ng thanh l, nh ng bn TSC

TK 911

Khi np

tin pht

TK 811TK 111, 112

Kt chuyn chi ph

khc xc nh ktqu KD

TK 338, 331

Khon tin pht do

vi phm hp ng

TK 211, 213 TK 214

Nguyn gi

TSC gpvn lin

doanh, linkt

Gi tr hao mn

TK 222, 223

Gi tr vn gp lin

doanh, lin kt

Chnh lch gia nh gi li nh

hn gi tr cn li ca TSC


91/92

S s 123:Hch ton chi ph thu thu nhp doanh nghip

S thu thu nhp hin hnh phi

np trong k do doanh nghip txc nh

Kt chuyn chi ph thu

TNDN hin hnh

TK 333 3334 TK 911TK 821 8211

S chnh lch gia thu

TNDN tm phi np lnhn s phi np

TK 3334

TK 911 TK 821 8211 TK 347

S chnh lch gia s thu thunhp hon li pht sinh ln hn sthu thu nhp hon li phi tr

c hon nhp trong nm

TK 243

TK 911

S chnh lch gia s thu thunhp hon li pht sinh nh hns thu thu nhp hon li phitr c hon nhp trong nm

S chnh lch gia s ti snthu thu nhp hon li pht sinhnh hn s thu thu nhp honli c hon nhp trong nm

TK 243

S chnh lch gia s ti snthu thu nhp hon li pht sinhln hn s thu thu nhp honli c hon nhp trong nm

TK 243Kt chuyn chnh lch spht sinh C ln hn s

pht sinh N TK 82812

Kt chuyn chnh lch spht sinh C nh hn s

pht sinh N TK 82812


92/92

S s 124:

Hch ton xc nh kt qu kinh doanh

Kt chuyn chi ph Kt chuyn doanh thu v

thu nhp khc

TK 632, 635641, 642, 811 TK 911

TK 511, 512515, 711

TK 8211, 8212

Kt chuyn chi ph thu

TNDN hin hnh v chi ph

thu TNDN hon li

TK 421 TK 421

TK 8212

Kt chuyn gim chi ph

thu TNDN hon li

Kt chuyn li sau thu

hot ng KD trong k

Kt chuyn l hot ng

kinh doanh trong k

Li trchm

Documents

124 So Do Hach Toan Ke Toan 0578