Kế Toán Mua Bán Hàng Hóa Tại Công Ty Lương Thực Trà Vinh.pdf

I t]) 6v O TRdONG DAI HQC TRA VINH KHOA KINH T[ LUAT & NGOAI NGI]'''' BAo cAo THr,r''''c r4P T0T NGHTEP CHT DE KE TOAN TAI CONG TY MUA BAN HANG HOA LUONG TH{JC TR { VINH Gi6ovi6n Sinhvien L6ry hudns d6D thr[.]

I t])- 6 v OTRdONG DAI HQC TRA VINH

KHOA KINH T[ LUAT & NGOAI NGI]'

BAo cAo THr,r'c r4P T0T NGHTEPCHT DE

KE TOANTAI CONG TY

MUA BAN HANG HOALUONG TH{JC TR.{ VINH

hudns d6Dthr$ hien

LdI MO DAU

Xu thd phdl ti6n nan kinh 16 roin ciu h6 da vi dang inh humg rdt l6n d€n nankinh tii cna cdc qu6c gia dtc bifl nan Knh td c0 cdc nudc ddg phlt t idn Viel nm lemot lrcns nhnne ran kinh t6 da vd dang c6 t6c dO phil tidn it ldn,vl viy mfc d0 annhumg cUa nan kinh td ft6 gidi tdi viel nam ln rdt cao- Sau su kien Viet Nm chinlrthtc ld $a.h vie cna 16 chtc kinh t6 $ii gidd (wTO ng,iy 711112006 ) ,nb da nt tudiau co hoi nlmg d& ra $dng it lbrch lhLlc d6i !6i ctc doanh nghiep vi€lNan.chidh vt E d6 ddi hdi cac c6ng ty, dornh nghiep ftng nrtc cin phri lmg bi cho ninhnlmg c6ng c! hitu hieu nhlit nham d6i ph6 v6i ihii lyc canh t nh cio.6c c6ng ty,dodh nghiep n'idc ngoni.

Tren rhuc 6 kinh n8hiem crla crc qu6c 8ia c6 nad kinh 16 ph,it trian dd cho thlyngdnh mua bdn, xuAt nhep khiu hing ho, li not lrong nbnng nganh phrl t.i6d htuhieu nh6t nhin xay dung !i fid cia c6dg ty, doanh ngtriep bm ch6 ntc dO nl 1nnhcna cdc d6i lhn cdnh trbh tai n€n su thdnh cOns cna cOng ty doanh nshifp.

Bdn rhdn cm lrong thoi Bis lhco hoc r?i rruong nhc lrudng di (ung cip cho emnllns kian Lhrl,c o b,in nhjr i; kJ roln ,huor mJi l; rorn mu6 bo hme hoa rd,C6ng Ty Lu@g Thvc Trd Vinh.

Muc dlch cna en sau tha,i gian thuc t6p tdi co sd thrc dp se cung cip cho emnlung ki6n rhtc thuc t6 nhit rinh hinh mua b:in hdns hoA rai cons ry.Trcns bni vi6 cnaen chic chin kh6ns ldnh khdi sq lhiau s61 Vi vAy kinh mong c6c $Ay c6 si6o g6p iginp dd cm da Bn sau em vi& duqc t61hon.

LdI ciM ON

Sau kli dusc tdyeD dqt nhitng kier ft'tc co bAn vC ngdoh Hnch Totu KC Toddtqi trudng Dei Hac lrd vinh ding thoi duqc knoa l4o co hoi thllc r.d Lhorg qua Lhdigiu rhuc tap ki C6ng Ty Lu@g Thqc Tra Vinh ddn nay em da hoa! ftAnh da ldf Kdto6n mu biin hdg hoa tqi C6rs Ty Luong Ttuc Trd Vinh.

Em chan thdrh c6m ml

Thly LC Trung Hi6u de ieo didn kien.bo en thsc 6p da rai, tAn tjnh hudng dio,hoycn dfl linh nghiim, ddng \iin \d eitp do em hdn thanl ludn ldn lir nghiip nay.CO N$yAn Thi DiCm T.id da qum ian vd dtu dit m honn fidnh t61bni b$n

Qui th6y c0 thuoc khoa Kinh T0- LuaG Ngo?i Ngii cna ruamg D4i H9c TrAvinh dA hA ldDs dey d6 va chi bAo nhitDs kian thfc qui bdo cho chnDg m bong qu6kitrlt hQc tap tqi trodDg.

va phia cong Ty noi em thqc tOp, DltDg anl, chi cnng h6t ldng nuotrg dtn dCem duqc hoan ftien bai han van nay.

Do kiDh nghiem aa thi,i gian c6 hen, bai tu6n vdn cu em sc kh6n8 tdnl khdin}trng thi6u x6t trong sq kA hq! giiia It tluyal vn rhuc d mong qut thAy c6, c6c dhchi trong c6ng ry th6ng cam vd chi dAtr them da em hoan lhien 161 d cac bni hlt sau.

Chen thinh c6ln on!

NHAN XET CtiAc6NG TY

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CHI'ONG 2

QUI TRiN'H HiNH THANH VA PI{T TRITN Ci'A CONG TY LIJONGTHVt TRA VINH

2 1 L i c h s t h t n h l h a ' h v a p h 6 t d d n - - " " 3 42 2 c o c 6 u 1 6 c h t c - - "' - 3 62 2 1 s o d d a o c r u r 6 c h f c : - - ' " ' 3 62.2.2 ca cau t6 ch(tc """ " 372.2.2.I Diii vdi ban Gi6n d6a( 2 ngudi) - - -. - 372.2-2.2 D6i vdi cAc phdng, ban lshiep v! lrvc ihuoc c6ng tv " 372 2 3 C h u d n m v c v d c h i i d O 6 p d ! n 8 : - - - - ' - - ' - ' - ' - - - 3 92.2.4 Chirh s6ch k6 to6n dp drnC: -'. - 392.2.5 Tinh hi.h nhan s(:l- - " "" 392 3 N h i t n g $ u a n l q i v n k h 6 l o a n -

2 3 1 N h n n g k h 6 k h d n " " 5 02.3.2 Nhnng ibuan lqi - .- -'" " 5I

:

MUCLUC

CEUONG 4

PEAN rdT LU.',N vL rdN NGq

42.2 D6i vdi lhd Dudc

DANE MUC SO Ed

lTdtt "7"

Truamg Dd Hoc Tr, Vinh

Su cin thi€l nglidn cfu.

Trong nan kinn t6 hien nay vdn di hing diu d6i vdi bit ki mot doanhnehi€p nio, kni ri6r hiLnh sdr xuir kinb doanh liL liLn th6 ndo de dat duqc Isiduan cao nhet vi var de kinh do.nl sao cho dar Iqi nhuer mone mu6n, h4n ch€nii ro viL nane cao !i th6 c?nh trmh llen rli todne rhi cOne ry pbai xac dinli duqcdodh thu chi phi viL kdt quA ki.h domn Mu6n vay n6i doanl nghiep phAi thiohllp cho ni.n mOr phudns ph6p quan li hmg hot t6i e, theo d6i !a phdn tur kipthit nhihg thong tin !a dnh hinn Dua b6r ds tri hdng ho6 Chinh diau niy dncbg cip cho ban la'h dao nhtug rhong ti cin thi6t d7d c6 rhd lach @ nhnre kdhoa.h kinh doJnn hiiu qui \! dem lai q, tr 'udn an lA don bi) rh! di, o{$ mecho hoir do.g sin xuit kinh doanh d m6i c6ng 1y.

D6i vdi c6ng ry c6 lhin lu@s lhvc Tri Vinh li mot trong ntrig c6ng tyxuril khdu lumg lhvc, xe gin niiy hans diu viel Nam So di, c6ng ty ngiLy nayplait tian nanh mc vd di len nhu hiqn nay chinl la vi c6ns ty dt phii rldi qua nO1l h o i e i m d r i d i D e h i e n ( u u u m h r ; u p h n n r i c \ li r u n g n h d n r o c l l a l h i r r u o 8 l ud6 diiih diiih ei6 nhins n.r lluan lqi vd kl6 khln da xec dinh mot c6.h chinhx6c ting thi lruog, tn thi ltudllg nuc tiou, thi lruimg chi lvc d€n thi iNing iienntus cho quii trinh lieu thu sin phin cna c6ns ty nhem dat hi€u qua ao nhe! d6ynann su phrr irian cna c6nc Y N6u sad pbAn nA c6dg ly tao rd kh6.s tic rhuduqc se lan cho qu6 trinh hoat d6ng kinh dornh cia c6ng ty bi dinh lre, nguqc lqi,nau

"dn phir ia cone D duoc rieu rnu n,nh nd E roc ddns di qui rinh hoildong kinl do.nn.ia c6ng iy nlanh no! lqi nnuan lch lut ngAy cAdg ihiau hdd6 b yau tii quydt dinh sv rdn ioi vi ph6r hiAn cna cone tJ.

Xuil phdt ft nhan thtc dual ian qud trang cn! vigc phan fch tinh hi.nmua b6n san phnn lumg thrr T.i vinh €m ild quyet dinh chan d0 rdi: Ke rorin

Hinh thtc Chi s6 ke to6n

lhan rich linh hinh ho?t d6ng rrao d6ibdng loii

+ Dua n not s6 kian neli, ciii ph6p nhim hoin rhien hd cons ldc kd ro,invd ndng cdo hieu qua ho{ dong ljih doanh cna cone 1y.

+D6nh gia linl hinl mua bdn harg hoa, ludg thnc cia cong ry luog rh\& tong 3nIm( 2007,2008,2009)

+D{nh gi{ thrtc Eug mua bin hing hoi cna cone ty tong ihdi gid

qua-+?han tich m6i tromg kinh doaih cia cone ty d 6 thay dlqc nhnry co h6i, dedo?, nhnng di6n muh, diam y6u cna c6dg ry.

" (n6ng gian: t?i Cdng ty lumg rhdc TdL Vinh,- Thit gie: 6 tuiin

- D6i tuo,g nehie! ci!: vij mN hing lLla gao, x€ Honda.

Mlc dn eic nic hing crj c6na ry lr@g rhtrc Trn Vinh iit da dang nlhg dothiri eid thvc ilp lni cdng ry khong nliau nen en chi di sau vdo rehien cu linhhinlt mua b6n trao d6i hang ho6.

BCn 9i r d6 em chi nghiCn cr1'u sau v€ K€ to6n thuog mii rinh hiih n@ b6,heg hod Cdc y6u 16 ca,n lii em chi tin hiau so luqc qua.

2SVTH: Ha Thi Tr[c Ly

Ngn thddg nai thijrs nhit thuc hien otc chic ntue n6i liijn gina sinxuat vn ti€n thu Edi tuqg kinh doanh cu ngAnll thumg mai h hang ho6- d6 lAihilg san pham bo dOng cAc doarh nghigp lhdds nai nna ra da bdn B nlimd6p rtng sAn xu6t dcu dus vi xuiit kldu.

Thvong mni b qud trinlt nua bAn hAng hoa ld hoai dons kinn do@h chinh d doeh

- ThdDn phir ld nhime sdn phAm di kdt lhric giai do{n sAn xuit cuiSi cnng cndc6ns ry, duqc kidn nghiem dn deu chdn dd nnep kho hoac ii€u thu.

- He,g ho6 ld dnns snn phAm ma c6ng ty nua vdo va dmg de bin nPhuog phdp nghien c'tu.

- Thu thAp thong 1in s6 lieu rhn cip sijn:+ Tai lieu thm kldo.

+ CAc sii fieu niL dodl nehiep cho phdp st dlng dd ph6n lich inu: bAngb6o.60 k6t qui hoat dons kinh dodh, bnns can d6i ka toan, luqng sin phAm xuirnldp (jn cic s6lieuc6l'€nqud ddn nh,fl ss

- C6c phumg ph6p ph6n tich: lhudg pbAp Ih6.g kC, ve d6 thi vd pha!tich dfnn si6, nhan xCt th6ne qua vi9c nghien ctu thtc i?p vA thu fiip s6lieu ra

, Li thuy6i dnng ircng bAi viar liL c6c tdi lieu va qudn trihqc nhu: quAo trinlen sR quAn tr; cung ring qunn d doanh nglnep, so dd swoT, lo v.i trd qunn

- Sn dlDg cdc phan nen nlu: word, Ex€l da lhuc hign di tni

SVTH: Ha TU Truc Ly

Trusng DCiHgc Trd vinh

1.1.2 Qna rrinh In chny6tr bnng ho{

Lm chuyan hdns hod ld qun t.jnh du! $ns bo! tn noh vuc sin xu6i sme linh v\rcliCu rhu rhong qua nm i i nur b;n tren rhr rruone Lm chu)in hrne hoi (oneki dmh thu@e md c6 lho lh{ oot fong 2 phuog ihic: bn6n brin vd bAr t,- Bu6n bm li ban cho ngubi

"inh ,loonh runE eian vd s6 lumg lm cht khdngbAn cho neuoi tieu dudg.

+ Bsn lc h vi€c b& thing hdrg hoi cho ngudi ti€u dung vdi sij lu@g it ho.1.1.3 Dornb nghiep kinh do.nh thuongn{i

Dodh nghigp kinh domb thuo,s nai

Mua hang: nua var ltr ldi snn du 1lt da btu tuos mg vdi qua kinh.ung c5p cna

Bijn hdng: Un \{r ru lai sAn tuog mg r\u tU; ranh riiu rhu sin ph ci (6ng D6i !6i doanh nShiep hoat tl6ns rhu@e m4i qui rrinl rhudrg nqi gdn:xuir kniu nu hdng trong nudc, biin hins ra thi ilrins tieu ftu nudc ngoii.Nhep lnau: mua hiLng neodi nudc bnn ra thi ltumg tieu dru tro.e nrdc.

Ddi \di mdr \6 dodh ngniip knund co chic ntne kinh doeh xuir nlipknAu ho& ld6ng buyen vA hoat d6ns kinh dooh xut nhap khiu nen thuahgthong qua not corg ry kh6c xua nhnp kiau vn th@h toin cho c6ne 1y thvc hienvii( \ud| nnepUl,u qud hinh rht( ftann 'oin hphiu) rhsc.

l l o a r d o n C n h d p M d u

D@ viuj lhiic nJ4p:dm virhueconsr) co lfd n;nsnhdpMru v; rhmh roiin phi

Dm vi nJtan ui lhio nhAp: do vi c6 khi nang nhap *hiu, nhAd ut Ihdc cia c6ngty kn6ns c6 kha ndng nlap khAu vn duqc rhdl, roin not khoin phi ui th6c.

Hoat dong xuet kheul

Do \i ui rhdc ru;r dm \ i rhui (dnB rr co lhc nine \u:r $;r \o rhuh rod phi

SVTH: Hn ThiTruc Ly 4

Truimg D?i H9c Td Vinh

Dm vi nlan ui rhic xuir: dd vi c6 rnd ndns xuft kniu, hen Di ihrc cna c6ns rylh6ng c6 kha nir8 nhap th;u vn duqc rhanl to6r mot khoin phi ui rhdc.

1.1.4 Ycu clu kian solt d6i v6i ihAnh pbAd, bitrg noa.

r.Img hod |n ldi sin cna c6ne iy, do d6 cAn phai duqc quan It ch{t chi it kltau lekho,bio quan dan xuir b:in lhni rhco ddi cu tha ca chi iiou s6 lu@g 6n chilldlhg cho tihg loai, h6n vd plAn chdt quy crch hide hoi Theo dii timg noiqudn li, tihs nsuit chiu tr6ch lhien vat chit d6 kli cdn rhii-l c6 $a quy irdchnhiem ni adg C6 nnu vi' mdi lin tiug i thnc, ddr tbin tr6ch nlieh cna h5i.,

ihan bo phln tong \ iec b.o re hanE hod.han.h; I'ao hur d;ng rhoi dim bio tinhlio llc cho ho91 ddng kinh doanh cna c6Dg ry.

Th6ns nh6t gina c6c bO phan: k6 toin, kinh doanh - va t€n gai, n-hin hieu, quycdch, na s6, phu@g phAp tirh sid nld6 ginp cho viec ph6i hqp ki€n t a d6ichiCu s6 li€u duqc thuin lqi, so sdnh tluqc linh hinh thvc hien cdc chi tiCu.

a) D6i vl' qud trinh mua hing.

Mor nshrip \u mud hAnB rhung bir diu tn be pun kno ho;c bd phtn co nlu ciu.K,i phit sinh nhu ciu cdc bO phAn so 6p phi6u yeu ciu mua hing, phi6u nny phiiduq( xdr durir boiborrumg bophan ho,ic nsuoiduqc uj qu):n ki du)er Sau dd.n6t lien cia y€u ciu nua hdns se lw bi t?i bO phin bm cIn ct d6i hi6u nOl lieneui ds ba phin mua hln8 d; ri;n h"nn Ep lsnh mla htns rheo )iu ciu rer lienei'i ddn b0 phan nhan hdne vn lien ci,n l{i chuyan cho bO phan k€ to6n.

Knihime va , b0 phan nhin hd6g ti6n hdnl ki6n hin hAng( s6 lvqng, chug loii,quy cdch) tutc thi nhen duqc hidre chuyan dan kho sau d6 iht klo bp phi6unha! tu theo s6 thvc nhap va chuydn chlmg l!' !d phdng k6 to,in d€ lAn cln c,tghi s6.

b) D6iv6i qud lrinh bin.

Khi nhan duqc dm dal hing tu kniich hsg, b0 phan bin hiLns phni xen xet knnnang cung Lhg hdd hoa Lna minn cnng nhu rhong bdo cho bn ph;n dichinh daxel duyel tin dlng d6i vdi klach hdng nay N6u ddng i birn, bO ph6n bdn haLng schp tih bdn hlng !d gti d6n oic bO pIAn c6 li€n quan da tian hnnl giao hAdg Khi

SVTH: Ha Tf i Truc Ly

TdoS DCi Hec Tri! vinh

irfn lenh bin heng, bO phin kho se vi6i phi6u xu6l kho eiao hdne cho khich hdoghoic giao cho bO phan chuydi hane sduk hi siao hdns xong nsudi phu tr6ch kivdo bi€n nnan viL adio chihs tir !a phdns k6 rodn da hach iorn nshiep vu b6'

Hach loan hdog hoii rieu $! thad pb,n hAsg ho6 phii ihvc hien t6t cdc nglyentic:

H?ch toin hang hod phai hnch lo6n chi ri6t ca va gi6 t i vn hi9n v6t Kd ioin phaitheo d6i ltng thq lnng chnns lofli, quy cdch theo ting dia diAm quin li vd stdung Lu6n tLim bno vc au khfu dins ve sid cd va hiQn vat gin! ihqc ia vdi sdI€n ten sd Trcns time troims hq! c! tha ndu x€1 fiAy hAng hoA c6 tha ntng giadgi6 so voi ei6 thltc 16 dd gJi s6 k€ roe rhi doanh nghi€p dusc ph6p Ep dq phdtregiin gi6 hdoe hod ldn klo ViOc 4p dF phddg gian gi6 tdn kho phAi thuc hientheo @ ch€ qutn li hien hinh.

DoEnn ghiep chi duqc 6p dung 'noi trong hai phumg ph6p h{ch todn hasg ho6:phuoe ph6p k0 klai thuong xuyen holc phudg phip ke thai dinh ki.Vi€c l\r.chqn phud.s ph6p hach lodn nio phai c,n d vno dia didm, lnl chAt, s6 ludg,ch']ng loli hing ho6 !A y€n ceu qudn li de a ss van Arng thich hqp vn phii duqctbvc hien nhAt qu6n lrong nien dO k6 biin.

T6 chIE ka to5n hdlg ho6 phai dan bdo nsuy€n tic kilm tra,.h6ng ihdt rhort,gie l6n, vi vAy k€ roan hdng ho6 vd thn kho lhutmg duqc giao cho 2 nhan vien

Tfti.h phAm, hdns ho, rruqc hach to6n lhoo eid thqc 16 TinI gia $r!c tathdnl phAm, hdng hoA xuit klo duqc thvc hien dr d6i vdi lar li€u core cu.

Thdnh phin hidg ho6 {tuqc coi B lieu thu Ud ngddi nua tnah lo6n ho{cchip nan lhmh loiin Dooh thu tieu $! dvqc ghi nhin vALo ihoi diam ftAnlphAm hiog h6o duqc tieu th\i.

6SvTHr He Thi Tnjc Ly

Tlrams Dei H9c Trd Vinh

1.1.5 Nhigm Y'! cnr k6 ben.

chi chep, phdn inh kip rhiti cri nsti€p !u kinn i6 pbil sinh, chip hdnhdnns c6c cha dO va chue in, s6 sach chi nhap xuil kho hane ho6 b6n h@e ho6

Kidm Ira, giiin d6c dnh hinh rhu nrua, beo qunn tinn hinh nhap, xu6t bdng

T6 chtc l& k6 toin chi li6 hang hoa d klo quiy hang nlim qua li ch{tche hang ho6, phdy hien kip lhoi ciic !.udg hqp nit mac, hao h$t hidg bod !nki6d ngni bien phap xn li.

Mua hane ld giai doeo d,u lien tlone ho{ dore kinh doan} cna doohnghi€p thudg ndi Hing ho6 drqc coi li mu vio l{tri lh6dg qua qui tiinn nua

SVTH: H, Thi Trnc Ly

Trulmg Dei H9c Tra Vinh

bdn vd doarh nghi€p phdi l6m bit duqc quyan so hnu vi hnng hoi Mlc riich qta\ i t ( m u a h $ e h o d l d d i b " n h d a ( q u a , t r \ r s i d c o n s d ; b a n

Viec xAc dinn 6ins phan !i vd thi,i dian xac rtinl, nua hang c6 i ngbi nitl6n d6i vdi doa.n nshi€p, n6 h,to dam cho viec shi chip cni lieu mua heng ootcich di) di \ip rhin chrnh rdc Einp cho lanl dao co co,6 d; chi dao nehiip \umua hme Drjng lhqi qur lli (h1r (he hring hoa dd huac qu)in su hi! cna doanhnBhiip sidm qiir ch?r che h.nj mua di dtros r6nl nlnn8 r;n d;r 'i hfle hodtrcne qu6 hinh v6n chuyan vi vay quli hinn mua hiLns chi shi nhan tn de hoin

D@ vi da nhin ddqc hdlg ho6 O rhi cbg cip.

Da thdh to6n tian cho nhi cung citp hoac chiD nhAn thanh to6n.

Tuy nhiCn ci'n t!j, lhuo vio nng phudg thnc mua hdng md timg tbi,ididm xdc dinh hdng nua c6 klnc nnau.

C6 2 phuog thtc hua hdng:

a) Mna thoo phumg thtc rruc ti6p

Sau kli bqp d6ns da du('c ki l6t, domh sliep se d nhen vien d6n b6n ddnh,n hios cniu tr6ch nhign van chuyen hing hoi v€ do.nh.shiep.

Trons iruidg hsp ndy, thdi diam xic dinh bdng mua h khi da hoid thioh lhnilc chlng tn siao nhin( tei kho dd vib6n) doanh nghiep dd thrnh ro:in liao haychip rhin ihanh lotu cho ngudibin.

b) Mua hrns n,eo phuog thtc chuydn hiLnc

Cdn cf vao hqp dang hoic tl@ dit hdig da ki, bcn ban sc chuyan hang dan giaot?i lho ho ben nua hoac di! didn lnic do bcn muia quy dint.

Tlco phumg thtc tuy, hiLns 106 duqc xac di.l ld hdne mua kli ben muada iliAr dddc hiLng, da rhanl 1o6n tian hoac chap nha thmh toin cho $in bdn.

1.2.2Nguy€n tic o{nb gii

Gia nhip kho thuc t6 hoic si6 nhap bin thvc t6 cna hins hoA nu bao gan:Gia nna shi lr€n hoA dm, ndu c6 eiin ei6 sau khi nua dudc hu@g seeidm eid mua vn nq phii triL cho nhd cung ciip cia hod lm elri vio gia d14p hdng

SVTH: He ThiTruc Ly

Trudng D4i Hqc Tm Vin}l

mu4 c6 rhe h gin thmh rodn c6 $u6 deu rhr rrft bict, thu6 GTG\ itih rlEophuog phdp llrh rhui: rr\rc ddp, ho{c cd rha lA gi6 kn6ns c6 tnud CTGT ddu vdohong lruidg hgp doanh nehiep 6p dlng phudg phdp khAu trit rhua GTCT.

crc phi t6r mua hddg ho6 tnic( vin chuyan, b6c do, dich !! phi, E phikno bei ) do d@ vi nua chiu rdch nhien chi.

1.2.3 Ch{rng tnsn d'rog vn ibn qc k6 rodr

E) cbjhg G duqc sn dlns kni hdch to6n nua hdng bao cAn

Ho6 do rhu6 cTcT ( do hcn bdn lap) | nau ben biin D doanh nehiep ihuocd6i ruqng nop dDa GTGT theo phuos thft ln6u rn thi doann nghiep nAy sccung cap hod do GTGT ( li6n 2) cho dd vinna.

Holi do biin hdng ( do bcn b6 Ep): ndu d@ vi bdn li doann nshiep thnocd6i nr@g nOp thud cTcT theo phumg phdp tryc fiap holc ki6ne chiu ihu6cTcT thi doann nshic! ndy se cung c6p cho b€n mua hoa do bdn hadg ho& ho6dm kiem phidu xu{t ldo( Ii€n 2).

Hoii dm ihu ma ing n6ns, lam, thui, h,ii si.( do neui'i nua lip): kli nlahAns d thi rroimg tv do hoac rn c6c hO san xuit thi ngddi mua s€ phdi Iap h6o do

Phieu nhip tho: phin dnh s6 luqns vn gi6 rd hdns ho6 lhuc t6 nhAp k!o.Bien b,ng kian kC nhan hsg: diDg trons truine hqp nl)ap kho ldi s6lucds 16!, cdc lo?i hang hoA c6 tinh clrit phfc t?p, qui hi€n.

?hiau chi, 8i6y bdo nq, phi6u thmh to6n tem irg phe 6nt vicc lnohtodn mua hing,

Can ct ching tii' cna nhn cDne cap - kien ke.nen hdng - la! bien bdng

-Tii klar sn dlng vn nguyen lic hech todn

SVTH: Hn Thi Trjc Ly 9

Iai UDtu 1 56 ' hrg hoA

1.2.4 C6 hing ft litu qum a/ Tni klloa cn dung

Tri sia nu!, nhAp kho cta hdns bA.hap klo hong ki( rheo pbuog ph]ip ke

Trigiii ldn hAnB ton dtuki

T.i gie v6n xuAt l<ho cna hing hod g6m:xuil brn, xut gi.o dni li, xu6i 6uC chdbi€n, xu,r s6p liOn doanh, xurr sn 4rng(

reo pnr6g pMp k€ khai lhudng

Tri gia vijn lrins ho6 xudi hi hi nsudib6n( lhco phuoe phsp k€ knai thddns

Tri sid vdn hi0g hoA thi6u hut @i nhuxui( rheo phuds ph6p k€ klai thuime

Tri gid vijn bane ho6 idn tho diu ki dachuyc! hot(lheo phudg ph6p kidn kedinh ld)

Trigi6v6n cia hang ron cudiki

Tii kloan 156 rlrqc hach todn chi liat theo kho, theo looi hnng, nh6m hdoevdtimsthlhAns ho6 kho quan Ii.- Tdikho,id 156 hdre ho6 duqc chi tdt lhint

l56l " git nua cna hing hot'1562" chi pfti mua h6re hot'1567" h6.s ho6 bAt d6ns sdn"Tai khoan 6l I - mu! hin8

Tri giA hins thue gia c6ng, chO biadniiep kho( iheo phudng phdp ke l(nai

Cirilhi ftu nua hins hod( theo phuore!h6p ke kh.i thui,rs xuyen)

T.i gi:i hdog tdn kh cui5i ki duqc gbitrllAn( theo phude phdp kidm ka dintki)

sVTHr He Thi Tnjc Ly 10

lqq8 Dci Hac Tla v;nh

Tii kJtoin 6l | " mua hane'

Td ei6 vdn lhrc € hd.g lod nh6p mua Iri sid vdn (i hlne hoA 6n *(

T'i si, v6n hine hoA 6n dau ki k{tchuyan( tain kho, t6n quay tOn gni brnknach hdns, tdn dm vi ban d4i li kig n i )

T.i sie vijn th{r 16 cna sii hiLns hodxuat bin vn xuet tnno tong ki( ghi ngdy

cu6i ki rheo kA qui kiam ke)

Cian3 si6 hine hoA mua vn chi6t kldutan kno,l;nq;y, t;n Eni bm)

iumg oni &gc hudg

Tii tlo{n ndy kh6ns c6 s6 du Tai ktoAn 6n nua hAng", dau thoin6112 nua hing ho6 TAi khonn 6l12 nu hing'duqc sn dmc d€ hach io:inbi6n dons htns ho6 ti bao cno( nnop, xdt) trong ttuihs hqp rld vi sn dungphudg ph6p kian kC dinh ki dd h?ch toin hdng t6n kto-

TiLi kloAn 151- hane nua.lus di ten dudng sn dlng da phAn {ih.Ac lorihang ho6( vet li€u, cdns cu, dlns cu ) nu ngodi da thuoc sd h0u cta doanhnehiop nlmg chua ki€n lin nhnp rheo tai ndi qunn li quy dinh.

Hing mua (iae di nin duimg tai ngiy d.iu Li

GD muifteo hoddm dii nnin trongli,cu6iki

rrt gE nmg nua or oumE cuoi K|L rnco

Phtms phrp kian ke dinh kD

rnr ron Ken heo nde muot ahr rleo chune ru

r l d s m u a d a e d i n i n d u o g t? i n e i y c u o i [ i

Cia mu theo chnng tir cn! sij hiog dd

kiam nhan, nhAp klo, hoac da gbo bdtlhang cho kh6ch heng nua.

Ket chuy€n lri gin hAnA nua fi€ndudig( theo phudg phdp kiCm lG rlinh

Tdi khodn 15I' hAng mua dang di ken dudng"

SVTH: Ha T}i Truc Ly t l

Truo8 Dai Hqc Tr,L vinh

b/ Nguyen dc hsch loin

Chi phan 6nh vno iii kioan t56l nne ha.g hod l@ chuy€n qua ldo vnqtc quiy bitn lC Nhtug lrudg hqp nljap g,ii hads sau lih6ng duqc ghi lAo idiklodn 1561: hang nhan biin h6, sin ho c6c ilm vi kh6c, hdns nhan b6n rrai Ii, kigrn Hdne mua \.: sn dung cho nuc dr.h s;n xudl \dn p m, cho kinh doanh choti€u dnns D6i bO: hane hoii nhAp xudt phan 6nh ften tdi kloan 156l duqc cli theogi6 thqc td nltap, xuiq Gia rhvc 16 nhip duqc xlc dinh lheo chtug tn nhip tutnglijn rhep heg hon Gia thrc t6 xuit klo duqc tinh theo nOt rrong nnnngphuds pb6p cia rhuc i€ dich danh, si6 bint quan sau n6i lin nlrap eid binh

qudn cn li d\r Fi sid nhdp h6 ru.i rruft nhdp sau xurr nudc gi6 brnh qudn kiCac phi ldn nua hAne hoA duqc b?ch lodn rieng ftOn iai klloan 1562 - phimua hang hod cu6i ki phin bd hoic k6t chuy6n cho $iii lrqns hnasl tdn cu6i ki

Hang ho6 mua n]lap vao theo n{c dich nlop dau cln cn vdo chihs tn d€di cA! nhal vdo tai knoan 6112 Hdng xu6t cho ctc mrc dich duqc ghi not ldnvio cn6i ki d,eo k6t qua kiam kO dAnh sid hdng d( Idn kh, idn qu.Ay, rdn dsi ll,t6n gti bdn ) hAne tdn ki€m ke se tuqc dnn siii tli th@ phu@g pt6p rhich hqp,

dlqc ld! chan 6p du.g rai do !i h4ch lodn aen @ sd quy dinh chung Ti gi6hing hoa xuit kho kld d6 duqc tinh theo c6c pbvdg pb{p xuir kho.

Hds ho6 nua hach totu ten lai khoin l5l bao g6nr HAng mua d,i chipnidn ftann roAo hoac di !a riin cho nha cune cip, cudi li chua li;n nhin nhipklro Htug da va doanh nshiQp nhhg d.ng chd kian n!4n lAd rhn gc nh$p ftno.Tli khonn 151 dusc chi ii:t lheo d6i Ong loai htuc ning Id luqt hing mua dmgtren duing riitr rdi ngiy cuiii ki TiLi klonn khone chi phdn iinh ld gid hoa tto

bilg thco chtng ti' nl)an nd cbn phin iol cd clc cbi phi ldn kem lheo hdng( bigil bro bilinl ri€ng pb6itra, phi muaduqc chi h0,,.)

SVTH: Hb thiTruc Ly 12

Trudtu Dai Hac Trn Vinh

1.2.5 Pb'oDs phnp k6 ro:tn mOts6nghiepvu chny6u

Ihudg ph6p hach lodi chc nghi€p w nna hing vdi l@ vi 6p dung thu6GTCT tinn theo phtdg phnp kneu trn K€ lodn nghiep !,u mua harg theo phumgphip kC tlai Lhuog \uyEn ltumg hqp mua l'tng \iL chmg tu mua hang cirg vi,rhi c5n cn rhBc i6 kiAm han hnng, k6 to6n ehi:

1 Nq 156: HAne ho6( eid lri hdng ho6lhsc nhap kho)Nq 157: Hang hod eni di b6n( gni dei lt, di ban ihdng)Nq 632: gil !6n hiog bAn( giao brn thing llc ti€p)Ng 133: ftue GTGT tidqc klau trn

c6 I I I : r6ng sid rri rheh lodn bine tiar m{t

C6 ll2r t6ng gi6 ti rhanh ben biing chuyen khoanc6 3l l: 6ns sid lri lrunh to6n l.i bine vay nein henC'i 33 I I l6ng giA ki cbd lhanl to{r cho kl4ch hdng

Tddng hqp hAng va chfr c6 chihg rn, rheo.snycn dc qutn li Oi s6n, kaloAn ti€n hnnh cdc lhn tuc kiam nlen nhep hdne, ram ttdi ehi giA hilg nla! theogi6 qm fnh.

2 Nq 156: Hdls ho6( thvc t6 nhap klo theo gi6 iqm iinh)C ' j l l l : ' g h i s i r i q n r i n i g c h u a o f t u a C T C T )

KIi nnin duqc bd chhs rtr cna 16 hds nhtp cdn cn rhuc rave62 chi phimua, k6 toin diau chinh gi6 tqn tinli cnd ld hing da nnip vn phsn tu! s6 hieu,nsiLr th6ns cna ch'ime $ nhap mua cna 16 hdng vdo ddng ghi t?m tinh vAL dbng glimic diAu chinl !ang gidn dang rhdigfiis6 rhu.; clc | $;u rru:

3 Nq l33r TtuC GTGT duqc klleu knc 6 I I l , l 1 2 , 3 l 1 , 3 3 1

Tddng hqp chilg in mua hang v6 tudc, ke ioen ln chiig it vdo i4p " h6sd chw.6 hddg" cuiji ki n6u chua nhep hdns nua ka ro6n ghi c6c hil to6n sau:gld hing hod mua dae ditr€n duing.

SVTH: He fii Truc Ly 1 l

T amg Dai H9c Tr, vinh

4 Nq 151: hnne mua dang di ken dumeNq 133: thu€ CTGT duqa k$ulrn

c 6 l i L , 1 1 2 3 1 1 3 3 1 , ,

Kisaukh' hdns va, duqc kiam nhan cii ct ihvc t6 kidmnhan k6 todn ghi:5- Nq 156: tldng IDh( gia tri heng ho6 nhap kho)

N(' 157; hdne sni di bin( e,ii d?i li gnibin thing)

Nq 632: gi6 !6n hids brn( hans nua giao bin ldng tqrc ti6p)C6 l5lr Hnne mua dang lien dudng( sd hang da vO theoching u)

Tddng hqp.hap hnng mua thna, thi€u so rdi hod dd, k€ to6n cin Ep bi€nb t n c \ a e , t , r n h , h d r r h i a r h i i u n s u i i n n h J n ( u r h { d d g h i

o \ q I r 8 8 : p h d r t h u k n a c \ b o i l \ u m g h " n g m u a r h i € u h u ,Nq 1381r tai sdn thi6u cht' xt li( shi chd xt li)

Ng 632: tai sin lhieu ghi fing gi6 v6n hinS b{n

! o i r r : p n a r r 0 c n o n n a c u n g c a nHing ki6n nlen nhep thna so ldi ho, tim! shi cbi, xn li

7 Nq 156: n]lap hdng mua thna so vdi ch'tng ttNq 133: thud CTGT khdu trn cna s6 hdns thia

C6 3381: hnng nua tbta chi, xn li

NOU kldns nhap kho sd hdng ihu! tbi lheo d6i d Nq TK 002 hdng ho6.nep gin h0":

8 Nq 002r hdng ho6 nnin gin hO

Ttuing hgp nua drgc hr@g chiA kliu thuong mai, hoic giin gi6 thi kEtodn ghi gian gid tihiog mu.:

9 Nq 331: lhii lri nli cudg cap( khiu trn nq phai kA)

Nq I I I : chiet kheu giim gin du{rc hudng de nhan brine lianNqll2: chi6r hiiu, Cian gi6 ddqc humg bing TGNH

C6 156: hiLns ho6( cidm sia hAne hod nua)C6 133: Clam thut diu vio

S V T H : H i T t i T n l c L y

Trudng D+i Hac TE Vinh

Troimg hgp idqc huong chiot kltau thE h to6n lhi ehi dodh rhu hont dongtai chinl

10 N9 331: phdi lii nhi cung cap( *neu td.q thai lii)Nq lll; thanl todn tvc ti6p bilg dAn mA1

Nq I 12: rhdh lodn Wc ri6p bing dan s,ii san hangC6 515: doanl thu ldi chinh

Troaog hsp nua hnng theo phu@s phap rhg ttu6c tie hdog mor phin

hotrc toan bO, kE rodn shi:

(ni nns tfrtc tian hing cho nni cuns c6p d6 dAl hine mua, dit sia c6ngch6 bi6n, k€ ro:in ehi sO chi ridt nia cuns cdp nh6r fre kudc d€ theo d6i khi nhap

11 Nq 331: nlncung clp en iogrrodc

C6 I I l: ing kudc cho nhiL cune cdp bing ian nii

C6 I 12: t s tudc cho nha cung cAp bins chuyan khoanKld nhap hane mua can cf rhvc t€ nhap vd cbimg ru, kd todn ghi gin fi12 Nq l56i siii trihas thvc drAp kho

Nq l57r gi6 tri hdng th\rc kiam nhAn da gti b6n fii.gNq 133: thue CTCT khau tr|r

C6 331; lhi cug ciip nllan ing ltud( gi6 thanh todr phAi

TXanI rodn ch€nlt lech vdi nld cune cip, n"au gi6 hi hios nu 16r hm s6t lng trudc rhi tld h€ftian hAng.

13 Nq 331: daL cung cap nh6n fng lrudc

C6 I I I : thanh tohn cho rhd cung clp bing tian mat

c6 I 12: thanh to6n cho nJd cus c6p drg tii gui ngen hAng

SVTH| Hn Thi Tnjc Ly 15

Tdamg D?iHec TdVinh

Nguqc lei, ndu gia fi hnng mua nho hm s6 tian da 'iig 1rudc cho nhi cmgcip hirg hoa thi dodnh nghiep dan bi lian nns thna:

14 Nq I I l: rhan bi tian rhia b;g da mdt

Nq l12: nh6n I4i tiiin thna bing tian gii ngen hingC6 331: phni tA nhAL cung cIp

Hqch to6n kd to6n ngidep v\t mua bing lheo phlmg ph6p kidn ke dinh ki.Diu kl kdt chuyan v6n, gi6 hang hoa tdn diu ki.

16 Nq 6l12: mu hAng hon

Nq 133: ihu€ GTGT duqc kl6n lro

C6 I I I I thdh lodn tian n{t cho nhi cug cAp

C 6 I l 2 : l h a n h r o r n r i eningtn h t n g c h o n h t c u n g c j !Cd 331: phai rA cho nhA cung cip

cd 311: vay ngin hm( vay nua hans hod)

TNdng hqp nhe cung cAp chip thue cbi6t ldiu lhanh lo6n, chi6t ktiruthud.g mai ho4c eidm giii, k6 toin ghi:

17 Nq 331: phai ki nhi cbg cAp( khi! lrn nq phni tiatNg 111: nlan bbne liCn nal

Ng l12: nhAn blng tiCn eii nean hiog

C6 611{ 6ll2):phdn gi n git, chiat ldiu thudg naiC6 5l5r chi6t khiu thanh io6n

C6 133: rhu6 GTCT lniu t.n ghi giAo( tddng hqp chi€ikhdu ftuos m4i, gidm eid)

SWH: Ha Thi Truc Ly l 6

Troadg Dai Hac Trn ViDh

Ttude hqp phdi lni lai lrn cung cdp 16 hing mua, k€ toin ehi:18 Nq I I l: dd nha; hi bi.glian 'nat

Nq l12:da n$n badg r6n gti ngan hang

Nq 331 | phii 1d nhi cung cap( khau tro no phni bi)c6 6l l(61l2): nua hbg 106

C6133: lhne GTCT kheu tri'

( u6i kl l;r chuyin g r 6n htue dn $o rdn sii b,in v; ri'n hmg mua dansdi duing Ih@ k6t qud kiam kc vd ddnh gie hnns l6n:

19 Nq 15l: hang mua dang di dudrgNg 156: hdng ho6

KA ro,in mua hAng hoa r,on8 uuo; hq dM vr sp dung fiuA CTCT lheophudg ph6p hsc tiap ho& 6p dlng luil thua hang hoi khic.

Tleo phuog ph6p ke khai thuing xuyon,khi hdos vd cbime $ cnls val2 1 N q 1 5 6 1 r e i d n u a c 6 t h u a O T C T

N g 1 5 6 2 : c b i p b i o u a b e n g

C6 I I l,l 12, 331 nua bdng tld tr3 honc phAi t A

SWH: Hafi!Truc Ly t 1

Truid8 D.i Hgc Ttn Vinh

Ttuing lqp mua hi0g chuycn bdn thing:

22 Ns l5?; sni b'ir hang chuien bdn thing

Ng 632: hnng mua bnn thdDg Irvc ti6p ehi th@ gi6 c6 thuiic6 I I I, I 12, 331 mu hog da ra ho{c phni te

Tddng hgp hnng hoi mua clua c6 chnng tir cir c'i thw lC ki€n nlinhing hod viL gii lan 1inh, k6 lo6n ghii

23 Nq 156: hdne hod nhap kJ)o rhvc 16 rheo gid r9n tinhNq 157; hdne ho6 mua gniban theo gi6tantir r

Nq 632i hing nua brn lhnng trrc dep, gli rlEo gid ran linhC6 331: phdi lr! ngti'i bdn( tleo eili la'n linh)

Tdltng hsp hus hon 'nua cu6i ki bio cno chm !4, crn cf chfng ln nuahdne ehi:

c6 I I l, I 12 331 nua hatrs dd fi ho{c phai iid

Kt sau hing va, cin cn rhuc r€ kiam nhar nhap KD, nlap bdn, ka toitn ghi:

2 5 N g l) 6 1 : h a n 8 m u s n h r i p $ o l h e o g ' i m u a c d l h u iNq 1562: phi nua theo gi6 c6lhuii

\d l5?:hdc mu crr bm thing $6nE qua Mo lheo gia oi LhudNq 632: heg nua bin thlng lrdc ticp kndng qua kno

C6 l5l ; hing'nua di duing da vd nhAp kho

IlEo pbtde ph6p kia'n ke dinh ki, cad crii chtng rn nu hAng ho4 k6tqua kian k€ dinh gid hing hoi tdn cuiii ki lru6c va cu6i ki b6o cdo.kd todn linhgi6 v6 hios hod xu6t b6n lron nguyon ric gin ri thuc td ghi rheo gia nua cO thneGTGT hoic thu6 tieu rhu ddc biCi, crc nghiop vu nua hins hoa vn ctc nghiep v$ka churan gi6 v6n hang hoit t6n diu ki, cn6i ki drqc d,eo d6i tre! c6c ldi klDan6l 12- chi phi bua hdns, I 5l- hdns dog di lrOn dudng, 156- hAog hoii, 157, hangeui di b6n.

SVTH Hn Tti Truc Ly 1 8

Trudng Dai Hgc Tr! Vinh

13 Kt To,iN cEr PIIi MUA HiNG Eo,i1.3.1 Kb{i nian

Chi phi mu hdng ho6 ln biau hifn bine tiin cna lodn bO kboAo hao phi va bodong s6ng vn ho dong yat hoi nd doonn nshiep dd bd m ot lien quan dan vie, rhu

Do chi phi thu du li€n qud d€n ioan bO k!6i luqng hans ho6 trcng H valuqng harg hoA tdn dAu Id, n€n cin phan b6 chi phi thu mua cho luqng hing dabdn ft trory ki vd lrsns hiLns ca,n lai cu6i ki, nlim x6c dinh ding din ri gi6 v5nhlng xu6t b6!, tr€n co sd d6 tinl torn hlnh xdc k6t qun b6n nins E6's tha,i phAa,tuI duqc tri giA v6n n}ng i6n kno lrcn b6o c6o iALi chinh duqc xac dinl

Tri gi6 c'la

Tri sr6 nla hing hien cdtr cu6i ki vn harybdn x6c dlnh ti€u thu hong Id

SVTH: Ha Thi Truc Ly t9

Truans Dai Hoc Tri Vinh

r33 Ph@ng phdp bot 36 gti€p n chn ytu

156 (1s62)

Giii abich sod6:

l chi phi vin chuye4 b6c dd

2 Chi phi tldo hiam bao quan, fan lhuc kho bai3 Chi phl bao bi hen chuyan

4 Chi phi klac( gi.o dich, n6i sidi,hoa hdng cdng idc chi phi cna nlar vier5 C!6i ki, ti.h torn lhAn b6 chi phi nua da dih rd ei6 v,in hang nir brn

I.4 T.i ToiN QUi TPJNH BAN HiNGr.4.r Khni li€m

B6n hnns ld giai doen cu6i cung trong qud lrinh luu chuy€n hdng hoi cu kinh

Phuog phdp l@ chuy€n hing bod ken thi idnng blo g6m ban bu6n( bu6nbin qua kho kh6ns qua kho, bn6n bin van chnyii lbing c6 hoic kl6ng thm giaihalh roijn) \d ban le( bijn li rhu riin rjr rrung rhu riin truc ri.;p bdn lC r.d gdp rlgni dqi li bdn)

MIc dn hdng hod duqc Im buyen rheo nhieu hinn lhtc lhac au nnhg hmgho! chi duqc x6c dinh lA ey 1hI vn donh thu bnn hdng duqc ghi nl4n kli ddngihdi thoe nan nam diau ki€n theo VAS L4:

Doml nhiep da chuyen giao phin ldi rii ro vi lqi ich gin lidn vrt quy6nsd hiu stu phin hotc hang hon clo neudi nua.

Doanl nChigp kn6ng cdn nan gia quyen qunn I hang ho6 nhu ngudi sdhnu hing hoA hoac nguid ki6m so61 hmg hoi.

Dodh thu duqc xay dlmg tudg d6i chic chin

Do&h netiip dd rtr dudc 'oac.c rl'u duoc oi icl kin} Id tu giao dicl bnn

X6c dinh dusc chi phi c6 li€n que d6n lqi ich b6n hing

T6n lqi thdi diam x6c dinh tieu thu In khi ben b6n mal quran sd hnu hing hoAddng thdi duqc quyan sd hia va k]loin dan ttu bln hing hoic kho{n nq phai ihudtqc quyan sd hnu vA kljoan dan rhu b6n hing hoilc kl)oan nq phai thu d6i vdi

1.4.2 C6c pl'Ms lhrfc bnn hi,ng

a) K6 loAn nghiep \1t buon b6n hAne ho6

B6d bu6n hing hoi li phumg thtc b,in hing cho cac dm vi thuos 6?i,cdc dooh nhiep sdn xu6l tle drrc lien bnn ra cua sia cons, ch€ biAn b{n r Eic diam.ia hdng hod biin bu6n li hdns vin cd .im ko.g linh vuc lu th6ng

TruamS Dai Hoc Tm Vinn

chra di lao rnl vrrc ti€n dnn! tlidg rhrihg dllqc bin ths 16 honc bdn vdi siiluqng !& Ln chtryen hing ho6 bu6n'bnn qua 2 phuog thtc:

Ban hdng qua klo

Hsg hod duqc mua vd du tn 1ru@ lrong kho, slu d6 moi xuel n b6ir C6 2 hinh

Ban hang iii kho: ngudi mla nlAn hi.g hvc li€p Qi dm vi bdn htng xuiikho giao cho ngda,i mna- Khi ben b6n xuit hoe don lhi ehi nhen domh thu.

Ciao hnng $eo hinh lhtc chuydn hingr bOn bir xuAt kho g0'i hAne va giaolqi dia dien quy dinl trcng bqp ddng cho ben hua (l)i rult hing bin, kt io6n\dr ho6 dm VAT kni ri9( gioo nl tl lir rhuc ben mua ch;p nhin \d ki hoa dmthi doeh thu duqc ghi nhin

Ban bu6n kn6ng qu lno( bin bu6n vin chuyljn rhins)

HnnB hon duqc muadi bdn lain8a, Ta \h6ngphaiquo rhr: luc nhip yuit $ocrla

C6 2 lhuoe lhfc lhanh lodn:

+ Dodrh nghiep cd lhan gi ihMh to6n, ltuihg hqp ndy doann nghi€p phAii6 chi qud hinh nud bang, b:in hug, c6 ttanh torn tian hans cho nsuat c@s c6pvd fiu tian heng cnd n8ti'i dua.

+ Doan! nChiep kl'6ng lhan gia thanh ioin, dd vi thuc hien hoil dong ndigid trung gia vn humg hoa hing.

Biin hinC iheo phumc lhtc siao hiog dt li ki gni bin dnng gi6 huog hoahdng.

Theo phudg tbic niLy, doang nghiCp se xuit hiog ki gni cho qic lai li dAguibdn D{ili bdn diDs eid doanh nghkp da eico \a hude hoJ h6ne dail D{i lipbdi nop thua CTCT d6i vdi lian hoa hing llu duqc $ hoqt dong dli li Chn htugchiu toAn bO thu6 GTCT cna bing licu rhu, kloid hod hdng cna dai li duqc h4chtoin vno chi phib6n hdng qr lhol

Doah nshiCp siao hdns cho rlai li: Khi xuil hdos cho co sd nhan hi ldnd ? i l i d r i d c h v i s t d u n s ! h * u r r l h o " i e n h o d d o v i n c h u J C n n d i b i

SVTH Ha TtiTnlc Ly 22

Hoc Trn Vinh

Dni I kni bdn hene sa lip hoi dm cTcT cia cq sd dai li Dinh kl llp bi.sk€ hadg ho6 ra btn( iheo mdu i6 O2l cTCl gni cho donh nshiep dd doan! nghi€php ho6 dd GTCT cho hiLng hoA thvc d de tieu rhn.

b)K6 ban bin E hiLns hod

Bdn hing thu dan lap lrung

Tro.g phu@e thic ndy, nhan li€n binhdoe lhu tian do nhin vien khic tldn nhAn.

hi0s phu tdch !i6c quan fi hdng€iao

Cu6i ngny hodc cuiji ca, nhan vien thu tian hp phi6u n6p !an, nnan vien b,6nhins hp phi6 bdo cao bdn hAng Thuc hien d6i chiau eina bdo c6o bdn hA.s vdgi6y nop dan va sau d6 chuyan d€n phd'ns ka todn dd shi sd.

B6n heng vd thu tian iruc ti6p

Th€o phu@g lhic niy nhan vi€n b6n hing ki€n ludn viec thu tian, thichhqp vd quy m6 b,in ld nhi.

CuOi ngdy, cu6i c., dinl ki I6p bdo c6o bin hins !n lip phiau np6p5 iianchuydn v€ phdns kE to6n.

1.4.3 Cb'idg ft sn d'lng

Phi€u xuat nl'ap kho hlng hoi

Phi6u chi ti€n, btne lhanh toitn tsn rins

Bing linh kHu hao TSCD, bmg phan b6 c6ng c! dung cu

Bing linh ltrms vd trich BHXH, BHYT, (PCD, lhco ti lC quy diih.1106 d@ thu6 cTcT

?hiCu xuet kho hdng sni d?i li

Biio c6o tinh hinh b6n h,nej bAne k0 bdn t,dich vu Bdle thalh to,6n hangdai li

ThC quAy hnng giiiy nop lian, bins kC nhan hAng vn thdrh to6n hAng ngdyCnc chtng O khdc nhu: phi€u thu, giey b6o cd,

SVTH: Ha Thi Tr[c Ly 2l

Truamg Dai Hoc TE Vinh

1.2!.4 TAi ktioin sfr d{!g

Tdi khoni l5l " hdrig mua dmg di tr€n dumg:Gid lri hAng nu tii duihg deu ki

cid rn hdns mua di dums cudi li

Tdi tnoanl56(1561) " hine ho6"Hang ho'i r6n U,o dau ki

Tri siii hang mua nhap klo theo ho6hle nlap klau phni nop

Tri gi6 heng hod siao sia cnng che bi6nTri ei6 hire hod $na klli kidm ker'Dng hod 16n kno cu6i ki

Chi pfti mna lien quan den hdng hod ldn

Chi phi thu mua hang hod lhqc t6 phdtsinh li€n qtro idi kh6i bqrg lring honmua vAo dn nh4! klo tong I{i

Chi phi tht nua ti€n qnm d€n hine ho,

I ; i k n o , i n 1 5 6 ( 1 5 6 2 ) " c h i p h i m u a h a n s h o a 'Tri gid nua hing thvc te xu6l tnoXltoan giin gia (fuqc hudngTri sin hiLns ho6 thi€u kli ki€m kC

Iban b6 chi phi thu nua cho hug ho6

SVTH: He Thi Truc Ly

Truamg D?i Hqc Trn Vinh

Tni khoAd S2l '{chiGc khan lh@ng m{i!'

( C r clrtr)Cn l t o t l l d d

Khodn chap nl)6n gian gi! cho kldch Kar chuydn vao 5l I dC

1.4.5 PbMg phip kd ro6n m6t so ngbiop v{ chn y6u

Kd torn b6n buon hane hoA trong diau kign dotun nghie! hach loiin hdngtan kho theo phudg ph6p knai rhrihs xuy€n, rhld GTGT tinl iheo phudg phdp

Bdn bu6n qua klo theo hinh rlrtc eri'i bdn, khi lut hang hod gti cho k!6chhdng hoic sni cho dei li, k€ loitn ghi gi6 v6n"

1 Nq 157 hang gdi di ban

c6 156 (1561) hAng ho6

N6u klach hdre ue lrudc tian nu! blng ho6, k€ torn ghi:

2 Nq I ll tntch hdnE imE tuoc b;g tiin n?l

Nq l12 kh6ch hdng mg is6c bing chuyan knodnC6 l3l kldch hing 'iig ru6c

KIi hd8 srii b,in d; ba La o6n shi gp v;n krchu)En:TAi knon! $l hnng bin bi ua hi,'

TAi khoin 532 ginm ein hnne bnn'

SVTH: Hi Thi Tr0c Ly 25

Tru@s qai H9c Tra vinh

Dodh thu vA drue cTcT dAu ra phni nop:

4 Ng I I I t6ng dia ki fidh toin thu bang t€n nal

Nq 112 t6ne git t.i tbann to6n thu bing tia, eqi ngan

Nd 13l r6ng gi6 ti tbaih toan phni rhu khdch hdoe

( o J r r t r h u E c t u T p h a i n a p

Bdn budn qua kho rheo hinl thtc rr(rc ti6p khi xu{r b6 r'!c riap hine hod,

ka ro6n ehi gia v6n:

5 Nq 632 gi6 vijn hi0c b6rC6 156 ( l56l ) hang ho6

Dodh lhu vn thue GTGT iiAn E lhu hO phai nop Nhn nudc:

6 Nq I I I 16.g gi6 rri kldch hdng rhsh roan blng ddn m6lNq I 12 i,ins sia ri kh6ch hins tboh to6n dng chuyankhoin

\ 9 l 1 l p h : i l h u

" h : l c h h a n g t h e o C i a o t h l iC6 5]l doflh rhu lhco gid chua 05 thu€C6 3r3r rhu6 GTCT ddu.! thu hO phdi nopTotmg bqp b:in hdng vAn chuydn thing c,j lbu eia rhanh todn, kli nuahdng van chuyen bAn thnns cdn ct chling rn mua hdns ehi giA l|i hdg nu b6nthrng:

7 Nq 157 hiog goi tli b6n

Nq I 33 thut GTGT ddgc lnau fi'

C6 I I I thanl toan cho khdch hdng bing 1i6n mirc6 112 thadi lodn cho litch hins bite chuyen

C d , I l p\dirr; n h ; c u n g ( i p

SVTH: He Thi Truc Ly 26

Tru6g D4i Hqc Td vinh

NEu mua, bdn tdrg giao n]lan thrc ii6p lay ba vdi nhA cung c{p vd kl6ch

8 Nq 632 gi6 v6n hang bin

Ng 133 ftue CTGT dlqc lheu ftir

C6 lll thani totu cho khech hnng btue ii6n milC6 I 12 fiann to6n cho kh6ch harg brng chuyankloin

c o i 1 t p u i x d nni (ungcipClncichnn8tnkC lodn ehidoanh thu cni lo hnng bdn lhing:

9 Ns lll kldch hioe dranh lodo bing.ian nlt

Nq l12 ki6ch hdoe thanh to6n btng ti€n gOi nsan hingr3l phai ihu kh6ch hing

cd 5ll dosh rhu be hdns \d cung c;p dich vvc6 3331 $ua GTGT phii nop

Ihann bdn tiar mua 16 hAng cho nhd cus c6pt0 Nq 331 phaitrn ecungc6p

C6 lll thmh to6n cho tlrch hang blng de! mirC6 I l2 thanh lodn cho l(hich hing birg chuyenkhodn

Ttuihg hqp b6n budn van chny€n thdns kh6re than gia thml io64 ldinhAr iian hoa hdng duqc huds O vioc n6i gi6i beng cho.hn cune cip hotc chokh6ch hAn& k6 lodn shi:

I I Ns 111 kldch hnng lhanl toAn bing rian nir

Nq l12 kltdch bans rhad, to6r birg 1i6n gdi nga! hAngC6 5ll doain thu btn hdog vn cung cip dich vqC o l l j l r h c l c l p h r i n d p

SVTH: Ha Thi Truc Ly 27

Trumg Dd Hoc Tla Vinh

NCU phet sinh chi pbi m6i gidi b6n ldng, kC torin ghi:12 Nq 641 chi phi ban hinc

Nq l3:l tbue GTGT dugc ldtau tn!

C6 5ll doanh lhu b6n hang va cure ce! dich !,uC d l l l l L h u a u f C T p h d i n o p

TNing hqp bitn hanc theo phvmg lh'?c siao hinc d3i li, kt gni biin dnnggi6 huds hoa hdns Doanh nshicp phii no sii chi d6t "hios giao dai Ii" cho timsco si, dai Ii de theo d6i Neudi nhan d?i li duqc ben eiao dli li thoo ddi thanlioan fioo ch6 dO lhanh rodn vdi ctc kliich haos nua.

Kni giao hing ho dai li, c.n c,i cbins $ xual hios IrcAc mua hilg siaolhing dei li, k6 to6n ghi sid v6n hdng di ban;

13 Nq 157 hdg gdi bdn dai li

C6 I56 xuil klo giao dii lY ho&

C6 331 hing dla chiu giro lhlng d8i lt, holcC6 lll hddg nua da tre tan mit giao thing d?iry

c d r 2 h d n s m u a d a u { T C N H e i a o t h i n e d a i l iC6 l5l hdds mu! ddg t€n duang giao thdng

o4r ry

Xli nhin den 'hg tru6c cna ngudi d4i li, k€ to6n ghi

14 Nq lll nhan tug lrudc *n6ch ha6g bang ti€n m{t

Nq 112 nhen tug lru6c khdch hdng bang chuyen khodnC6 131 h6ch bing ddi li ing lfudc dad hAngKhi thmh li hqp d6ng vd thanh 1o,in iian hang giao dai li de ben, kl todnghi.IlEo phtqg rhtc bn lrillructi6pl

15 Nq 131 tian b:in hdne phii thu cna ngui,i nhen d4i ljNq 641 tien hoa h6ng 1rd cho ngudi AndqiliNg I I I tian hang thsc nlAn dlg tih md

Truaing Dqi Hqc Trn Vinh

Nq I 12 tidn hing lhqc nhad bidg tian goi ngan haLdgNq l33l tb!6 CTGT mua dich vu d4i li ki gi'i

C6 511 doanh thu bdn hing yi cung cdp di.h !!.d r t,l rhra c rc I d:u m phdi ndp c,la,,i hfleeiao b6n cl,o dai li

Th€o cdch lhanh loiin l6ch biet boa h6ng phni trA:

16 N'J l3l tidn hing phiilhu nguid nhin dd li

C6 5ll doiJrl rhu bdn himg \dcungcip dich vu

c 6 lrlt rhuautCt n 9 p

D6ns thi'i phen 6nh s6 tan hoa hdng phai 1ii vn s6 lan cdn bi duqc il)An

l7 Nq 641 chi phi bin haog {hod hdng plii lrd cho nssiii

.han dai Ii)

Nq I I I tidn hoa h6ns nnid duqc bing tidn mit

Nq l12 li6nhoah6ng 6n tluqc bing chuyen khodnNq 3331 rbu6 GTGT ri.h t.en phi hoa hdng dgi li, ki giri

Cd l3l kliich hidg nlen dai li (l6ng gid ban hingb6n qua d+i li ki gni)

K a r c h u r n B i d \ 6 n c , r L a r o h i n s s i a o d a i r i d , b i j nI 8 N{' 632 si6 v6n hine bdn

C6 I 57 hdre goi tld b6n

Trudig hqp hing giao dai li kh6ns b6n duqc cin xem xil hans t doogiheo ti.n irans thuc cia hdne Ndu x,i li dd rhu hdi giii lri c6lch ho{c nlip lai lhochd xn li, k6 ioiin gJdr

19 Nq 156 hing hoi thu h6iNg 152 vel lieu{ru hi'i

C6 I 57 hdns goi di b6n

SVTH: Ha Thi Tn:c Ly 29

T r u m g D C i H q c T r A v i i n

Tding hqp xu6t kho hog hod eiao cho don vi Wc ihuOc dd b6n, k6 todn

eli, n6u st 4rne phi6u kho kien vAn chirydn noi bO ehi;20 Nq 157 hing soi di bin

22 Nq 641 chi phi b6n hnns

c6 512 doanh rhu noi bo (si6 v6n hios hod)Troihs hqp xuit h,ns hod da bi6u ling ld vao qui phic lqi, khen thu@gthighi:

21 \q 4rl quj rhcr rhuog.phLlc lqi(l6ne gi; rhdhtotu)co <12 douh ,hu ndi boGia chua cd UNaGTGT)

c6 333r thut GTGT phai nop

ci6 v6n hing hod bi6u, tins, qudns cio, knDy6n mdi td qui kn€n rhu@g,

24 Nq 632 giii v6 hins bin

C6 1562 chi phi nua hing

Ki toAn,ac nshi€p \u bd bu6r \ons hoit (rh@ phums phijp kiim ka djnlrk', rhua GTGT linl rhco phuog phdp klriu 1rn) T.ong hC rh6ng k€ bdn kian k€dinh ki hine hoij \uil b.in hco dc phv68 thvc duqc xrc dinh ngay cudi kj llen.d sd k6t qui kidn k€ rrinh gie hioe ca,n ldn kr,o, tijn d4i li, iOn nua ch@ kiamnJtan Tdi l<hoan chn y6u dd ph6n ddl chi iieu gi6 v6n blng xuil bdn lheo crc c6chf i n c b : i n h i n s l d t d i k i o d n 6 l l ' : m u a h A n e ' ( T K 6 l l 2 " m u a h a n g h o d " )

Diu li crn cu sir r6n hds rhuc rijn ddu kj Li loiin ghikft chu)in:

SVTH: He Thi Truc Ly l 0

Trvdng D?; H9c TrA vinh

26 Nq 6112 mua hdg hoa

C6 156 hdg ho6 t6n lho, tan quAyC6 l5l hme hoA mua chu ki€m nl)AnC6 157 hine eoib,6n chua bdn

cu6i k' can cf k6t qua kidn ke danh gia hdng 6n dd xdc dinll gia v6n cnahans hon da bitn vi shi kdt chuydn Ghi nhin sie vijn hans hod dn cu6i kt: ( dnkho, hdns mua chua ki6m nhan lon hine goi ibi ]i hdng goi biin chua bd!):

27 Ng I 56 hilg ho! t6n kno cudi k'

Ns l5l hers mua chua ki€m nhan cn6i kiN q 1 5 7 h i n g e u i b i j n c h u d b d c u 6 i k i

C6 6ll (61 12) - nua hing honchi k61 chuyar gi6 vdn hdne binl

28 Ns 632 giii vdn hlng biin

C6 6ll (6I 12) mua hi08 hoA

Ghi doanh thu bdn hang ihoo c,ic phumg th!rc thanh io6n cho k}6i luqne

29 Nq l3l tian bdo hdoe phdi thu cna kh6ch hnngNq lll tian hd.s rhrrc nhAn blng tian ni(

Nq l12 tiin hdlg thvc nhan dng tian gdi ngan ha6gNg 311 doanh thu trir vay ngin hqn

Cd 5ll dodl thu h6n b6n hing vAL clng cip dichvq

( o J J J I r h u e G l u l d d u E P h l i n i p

Phin Ei 1rd gdp duqc ehi nhan lno doanh thu tni chirh n5i ki:

C6 515 doanh thu ho{ tlong tii chinh

SVTH: Hd Thi Trfc Ly l l