THEORETICAL FRAMEWORK OF ACCOUNTING FOR REVENUES, EXPENSES AND BUSINESS RESULTS AT HOA LAC HI-
Characteristics of the commercial business activities of accounting for revenues, expenses and business results at Hoa Lac Hi-tech park Development Ltd Company
1.1.1 Characteristics of the commercial business activities
Business action is the activity, dissemination and conveyance of products in the exchange market of each different nation or between nations together Business exercises following attributes:
- Flow of goods in trade business consists of two stages: purchase and sale without processing alters physical forms of goods
- Business Objects business goods classified by industry: + Item supplies and equipment (capital goods - business)
- The movement of goods was done in two techniques discount and retail
- Discount merchandise and retail products can be delivered in numerous forms: semi-straight, sold through warehouse directly, consignment through dealer unit, deposit, installment sale, barter
- Organization of commercial business units can follow: arranging discount, retail associations, particular or general exchanging or financier practicing on organization size: slows down, shops, organizations, enterprises in all areas business in the field of universal exchange.
Accounting for the commercial units to fully implement the duty to give data to chiefs inside and outside the unit out of effective choices, which are:
- Record the quantity, quality and purchase price, other fees, charges not discounted by vouchers has set up, on the system
- Allocate reasonable purchase cost beyond the purchase price of goods sold and ending stocks, from which to determine selling prices and capital goods ending stocks
- Respond promptly to deals volume, deals income recognition and others (net revenue, COGS, consumption tax )
- Management closely fluctuation and commodity reserves warehouses, detection, timely treatment unsold goods (warehouses, which sent agents )
- choosing the right method to ensure accuracy determination of gross profit targets consumer goods
- Identify sales results and implement reporting regime and commodity targets consumer goods
- Tracking payment of debts with providers and clients involved for each business transaction )
- Select the method for the accuracy of gross profit targets consumer goods
1.1.2 Management requirements of revenue, expense and determine business results in commercial enterprises
1.1.2.1 Revenue management requirements in commercial enterprises
According to Vietnam Accounting Standards No 14 (VAS14- Revenue and other income) issued under Decision No 149/2001 / QD-BTC dated 12/31/2001 of the MOF regulations”: "Revenue is the total value the economic interests of businesses have earned in the bookkeeping time frame, emerging from generation and business activities of the business more often than not adds to value " Along these lines, one can comprehend the idea of income is the all esteem was made in the clearance of items, merchandise or give administrations to customers “According to Circular 200/2014 / TT-BTC dated 22/12/2014 issued”: revenue is characterized as the monetary advantages acquired expands the value of the business barring the extra commitment of the investors Income is perceived at the time the exchanges happen, when doubtlessly increase financial advantages, as decided under the reasonable estimation of the records are qualified for get, independent charged or will win cash Related revenues also include revenues deductions include: Discounting trade: Is business bank selling list prices for customers buying large quantities Sale price reduction: a derivation for the purchaser of products of mediocre quality, inaccurate details or in reverse tastes. Estimation of merchandise sold are restored: The business volume was characterized as expending hardware client returns and rejected installment.
Revenue is perceived just when they all the while fulfill the acknowledgment criteria for deals, income, intrigue, profits and benefits are separated by the present guidelines, if not fulfilled, not accounted as income.
Revenue is for the most part followed every business exercises incorporate working income of normal business operations and financial revenue and other incomes
Revenue from ordinary business activities: The entire amount of receivables arising in the period from the sale of goods, provision of business services For enterprises performing public utility service providers, sales including state subsidies for businesses when making service providers under the state assigned tasks without collecting enough offset
Revenue from financing activities: Includes the revenues generated from royalty, to other parties using the assets of the business, earnings from lending, deposit interest, interest payment sale, installment, the finance leasing interest, rate difference by selling remote cash, outside money conversion scale contrasts, capital exchange rate differences and shared profits from investments outside the enterprise
Other income: Includes revenues from the liquidation or sale of fixed assets, collect insurance compensation payable debts now lost all recorded increased income, fines collected from customers for breach contract and other revenues Incomes and costs identified with a similar exchange must be recorded at the same time on the guideline of suitable and financial year
Revenue is detailed by type of revenue, revenue each commodity, track itemized deductions revenue (trade discounts, sales discounts, sales are returned) to decide net offers of each sort of income, subtleties of everything, along these lines serving to give bookkeeping data to the corporate administration and money related revealing
Specifications on revenue of enterprises in need to ensure certain requirements: revenue period must be in exacting agreement with the accounting norms and accounting guidelines winning guidelines.
Turnover of merchandise and ventures must be recorded in detail for every action.
Organizational situation closely manage the utilization of merchandise and enterprises, installment circumstance for the purchaser and installment to the state spending plan imposes the utilization of products and ventures to be paid
Up report on the consumption of goods and services, reports business results
Periodically, analyzing image commodity consumption.
1.1.2.2 Revenue management requirements in commercial enterprises
During the production business, in addition to the consumption of living labor necessary labor and material goods so as to endure and develop, organizations need to spend a great deal of different costs, costs might be another division made by the venture and furthermore the costs at times hard to decide precisely the utilization of living work or work costs identified with reification So now, the expense of activity of the endeavor is comprehended as all costs identified with living work, work, material products and the expenses of different necessities that the business pays over the span of business exercises, communicated in cash and for a specific period.
“According to Vietnam Accounting Standard 01 General standard VAS”: Cost is the absolute esteem sums to diminish the monetary advantages in the bookkeeping time frame as sums spent, reasonings or resources emerging obligation decrease prompted value, barring the conveyance to financial specialists or owners.
Business costs in commercial enterprises include: Cost of goods sold: is the actual cost of completing the administration, has been identified as consume Cost of sales: means all expenses actually incurred in the consumption of goods, providing services including cost offers, introducing goods, sales commissions and warranty goods , storage costs, packaging, operation, etc The cost of business management: As all costs related to the management of business operations, administration, management and administration of entire joint general now Cost financing activities: incorporate costs or misfortunes identified with monetary exercises, for example, intrigue costs, expenses of joint endeavor and misfortunes on remote trade contrasts of outside money, gap exchange capital, and so on. Different expenses: incorporates costs outside the operational expense brought about over the span of typical business exercises of undertakings, for example, the expense of liquidation or closeout of advantages, the assets got because of rupture of agreement, and so on.
From these characteristics cost accounting in commercial enterprises need to ensure certain requirements:
Over the span of business activities of the business, there are numerous costs brought about To cook for the administration and bookkeeping, bookkeeping ought to be arranged, sorted out costs in gatherings, as per certain attributes For supervisors, the costs acquired as a top concern, since benefits are pretty much influenced legitimately of the charges were perused out Thus, the question is how to control costs? Analysis of activities generated costs is critical to be able to manage costs thereby make the right decisions in business activities of enterprises.
Cost accounting period shall be the accounting according accounting standards and counting regulations prevailing regulations.
Manage business expenses must comply with the principle of thrift, efficiency, compliance purposes, avoiding wasteful use, improper purposes, while ensuring the business exercises of the venture is ordinary. 1.1.2.3 Requirements management business results in commercial enterprises
The concept of business results
“According to Circular 200/2014 / TT / BTC dated 22/12/2014 of the Ministry of Finance”, the business results in the business include: results of production and business activities, results financial operations and other operating results
Results of operations: As the distinction between the net deals and the estimation of merchandise sold (including commodities, land speculation and administrations, costs identified with the matter of land financial specialists, for example, deterioration costs, cost of remodel, rent working costs, cost of liquidation or closeout of land ventures), cost of sales and business management costs.
Financial performance: As the difference between the revenue of financial activities with financial costs
Other operating results: The distinction between the other income for other expenses.
The formula to determine the business results
Net profit from operations =Gross profit from sales and service provider + (Revenue from financial activities - Financial expenses) - (Cost of sales + Cost of Enterprise Management)
Profit before tax= Net profit from operations + (Other income - Other expense)
CURRENT SITUATION OF ACCOUNTING FOR REVENUES, EXPENSES & BUSINESS RESULTS AT HOA LAC HI-TECH
Overall of business
2.1.1 Foundation and development/ (Historical development)
Hoa Lac Hi-Tech Park Development Co., Ltd (HHPD) was formerly known as Newtatco Technology and Infrastructure Development Co., Ltd (ITC Newtatco) under the Vietnam Academy of Science and Technology.
On 01/01/2014, ITC - Newtatco Company was officially handed over from the New Technology and Tourism Application Company Limited (Newtatco) of the Vietnam Academy of Science and Technology to the Ministry of Science Technology is directly under Hoa Lac Hi-Tech Park Management Board.
On 05/3/2014, Hoa Lac Hi-Tech Park Management Board issued Decision
No 33/QD-CNCHL on changing name of New Technology Development Company Limited - Newtatco to Development One Member Co., Ltd Hoa Lac Hi-Tech Park.
- Chartered capital: 300,000,000,000 VND (Three hundred billion Vietnamese dongs)
- Investing and developing projects inside and outside Hoa Lac Hi- Tech Park
- Design, architecture and interior decoration
For many years, the company has been awarded the title of "Excellent Labor Collective", received the Certificate of Commendation from the Minister of Science and Technology and the Management Board of Hoa Lac Hi-Tech Park.
The company is expected to become the economic pattern of Vietnam in the future, a city of science and technology of ecological intelligence: where are the engage and facilitate the sustainable development of the investors in research,development, training, start-up incubator of innovation, technology transfer, manufacturing and high-tech products in 4 areas: biotechnology, information technologies, new materials technology and automation technology; is the ideal environment to attract high-quality human resources, experts in the country to live, work and development, endogenous capacity in science and technology, create a destination for the invention The patent, the national brand; is the clue to connect and promote collaboration between training, research and production to create branded products and is also the place to connect and trade between Vietnam and areas in the world.
− Transaction name: HOA LAC HI-TECH PARK DEVELOPMENT LTD. COMPANY
− Abbreviated name: HHPD CO.LTD
− Address: Km 29, Đại lộ Thăng Long, Thạch Hòa, Thạch Thất, Hà Nội
Email: hpd@hhtp.gov.vn
The field operation which the company interest and focus is the development of investment, production, services, science and technology and construction. Committee of Hoa Lac tasked investor planning a study of the function of the Hoa Lac hi-tech Park.
- Investment and development projects within and outside the Hoa Lac Hi- Tech Park
- Construction of civil power, industrial
- Design, architecture and site Decor
- Perform the functions of the business and high-tech development zones
- Perform the tasks by Hoa Lac Hi-Tech Zone
- Production and business activities fit under the provisions of the law Duties:
- Infrastructure development of Hoa Lac Hi-Tech Park
- Maintain the entire infrastructure of Hoa lac Hi-Tech Park
- Invest in Hoa Lac Hi-Tech Park
- Research, applicate and transfer technology
- Investment in development projects consistent with the activities inside and outside the Hoa lac Hi-Tech Park
The investment projects into Hoa Lac Hi- tech Park must to be performed in turn by 3 stages as the following scheme:
Scheme 2.1.2.2 : FLOWCHART GUIDE INVESTMENT PROJECTS IN HOA
(Source: http://hhtp.gov.vn/vi/thuc-hien-dau-tu/trinh-tu-thu-tuc-dau-tu-1.html)
Procedures for investment policy decision / investment registration certificate for investment project for business purposes
Procedures for introducing investment locations for projects under the
Law and non-state budget projects, etc. not aimed at business.
Procedures for establishment of enterprise (for foreign investment projects)
Procedures for implementation of construction investment
Work procedures establishment of and representative offices
Investors filing directly at the Management Committee After checking the full components, check the contents of records as prescribed Management of recorded votes receiving records at the same time as the appointment paid settlement results (if satisfactory records)
- The Management Board held evaluate the project file
- Notice requirements amend and clarify the record, status notifications are handled by the profile (if needed)
+ Step 3: Check the results of settlement records: - Investors received settlement results in central mail room
The company management model is built consistent with characteristics of economic accounting management of the industry Organizational structure according to the following model:
(Source: http://hhtp.gov.vn/vi/weblinks/cac-don-vi-truc-thuoc/cty-tnhh-mtv- phat-trien-khu-cnc-hoa-lac-18.html)
Loc Viet Joint Stock Company
Hi-tech research and application
The Function department The Subdivisions
Hoa Lac Hitech Park Development One Member Limited Liability
Board Hoa LacHi-tech Park
Through the diagram above we can clearly see that:
Board Hoa Lac Hi-tech Park: Is the highest power organ of the company including all shareholders have the right to vote, have the right through the problems of survival, the important direction as: business direction, long term investment plan, or mobilizing more capital by issuing new shares Board Hoa Lac Hi-tech Park is the agency which has the right to decide to reorganize or dissolve the company, through financial reports, the establishment of the Fund and the level of annual dividends There are also have rights and duties set forth in the charter of the company.
Hoa Lac Hi-tech Park Development One Member Limited Liability Company: As enterprise was established with the aim of developing investment infrastructure Hoa Lac high-tech; maintenance, infrastructure Hoa Lac hi-tech Park after the investment; provision of services for investors.
The Party Organization: Help political, ideological direction for business development In fact, enterprises would have the party organization, the trade union organizations also work better, produce business, the employees assured, excited to work.
Council Members: Is a major shareholder between the two periods of the highest management institution and has the right to represent all the problems on behalf of the company The Board assumes all responsibility, capital maintenance and shareholders' dividend level.
Control board: All members of the band control and execute the producer. The board of supervisors is the organization and activities of the board of directors of the company that decides to establish activities related to the laws and regulations of the state-owned enterprises The company's leaders assume direct directorate. The function of the board of supervisors is to check and supervise the activities of all the companies.
General Manager: Is the person who represents the company in all transactions and responsible before the law about business and production of the company The Director has the rights and commitments under the standards of the endeavor law, the Charter of the company.
Deputy General Manager: Is the assistant director in the management and production management.
Real Estate Trading Department: Perform its main function is trading and brokerage.
Finance and Accounting Department: Have the task of managing the assets of the company's capital money under the current regime, the independent economic accounting under the accounting mode state issued, calculated the cost of the company's products, periodic reporting and report under regulation mode , calculate the monthly wages for staff members.
Technical Centre: Organizations make use of equipment, machinery, vehicles, technical technology planning, basic investigation, geophysics, drilling, water treatment technology and other advanced technologies in the field of water resources in the scope of management Center for planning and the national water resources survey.
Business Plan Department: Ensure that the individual parts of the company made the right functions to be effective in the job; help the Department implement its tasks; ensure recruitment and staff team building as required, the strategy of the company
SOLUTIONS TO IMPROVE THE ACCOUNTING FOR REVENUES, EXPENSES & BUSINESS RESULTS AT HOA LAC HI-TECH
General assessment of revenue and costs accounting in firm and complete orientation
In recent years, Hoa Lac Hi-Tech Park Development Ltd Company has gone through favorable periods, difficulties and many fluctuations However, this business still achived great results To achive such great achievements, it is necessary to mention the efforts of HHTP’s the members counting the huge commitment of the money and bookkeeping division.
The authoritative structure of the administration mechanical assembly is reasonable to the qualities and size of the association's tasks, serves well for business exercises The offices are plainly characterized capacities, errands and convenient administration of the executives prerequisites, adding to improve the generation and business productivity of the organization.
The accounting framework is sensibly based on the model, has the division of work dependent on the volume of bookkeeping work and the principle bookkeeping part of the organization, the task is done logically, contributing increment resemblance and test The accountants are altogether prepared with learning and expert capabilities, are in charge of finishing their work and normally self-encouraging, refreshing new models and guidelines
The accounting device of the organization is composed by a brought together model reasonable to the genuine circumstance of the organization What's more,bookkeeping contraption is intended to play out the capacity of completely and intently checking and administering the monetary activities emerging at the organization, particularly the tasks identified with the utilization and assurance of results, helping the houses planning management, adjusting business policies in line with the actual market.
Hoa Lac Hi-Tech Park Development Ltd Company uses the general journal form, which is generally suitable for the accounting organization at the company. This form incorporates time-based recording and system recording, between general accounting and detailed accounting, so it is convenient for checking, comparing data and making reports in a timely manner.
The arrangement of accounting vouchers in the organization is put away as per the routine of guaranteeing science in getting to and looking for data. Consistently, quarterly unique records are assembled in various gatherings and classifications Vouchers of the monetary year are put away in the record compartment, prepared for money related reviews, examinations.
The process of transferring vouchers for accounting of revenue and expenses and determining the business aftereffects of the organization dependably agrees to the bookkeeping measures endorsed for trustworthiness, rightness, legitimacy and fulfillment as per guidelines of the Ministry of Finance and as per the business qualities of the organization.
The organization applies the account system in accordance with the “Circular 200/2014 / TTBTC of the MOF”, using sensible and definite The bookkeeping strategy connected by the organization is ordinary announcement This technique is reliable with the business attributes of the organization when the quantity of reports identified with bookkeeping is very huge, emerging every day.
3.1.1.3 The time of recognition and conditions for recording revenue and expenses.
Time to record revenue at the company right after the transfer goods for buyers Sales companies have invoices, revenue recognition, expenses to ensure compliance and GAAP principles.
3.1.1.4 Regarding the accounting of revenue and expenses, determine business results.
In general, the accounting of revenue and expenses, determine the results atHoa Lac Hi-Tech Park Development Ltd Company is organized appropriately, in accordance with the present administration of the endeavor In spite of the fact that there are numerous monetary activities emerging, the bookkeeping is still accounted sensibly, completely and quickly, precisely on documents and books according to the promulgated state accounting principles.
The recognition of the turnover of the enterprise applies strictly according to the " income acknowledgment rule ", the cost is likewise checked in a systematic way, thus facilitating the determination of the results of the enterprise.
In fact, the accounting work in the company shows that in addition to the above advantages, HHTP company still has the following problems:
3.1.2.1 Evaluation method of inventory capital.
The company calculates cost of goods sold in accordance with the average technique for the entire save time frame (by month) This technique has the benefits of effortlessness, just should be determined once toward the finish of every month except the consequence of this strategy is not high accuracy, does not meet the accounting information requirements at the time of arising major.
3.1.2.2 The allocation of business management costs (cost of sales, business management).
The company does not conduct the allocation of business costs for each type of goods, leading to the determination of inappropriate business results, so it is difficult to determine the benefits of each commodity to build a plan The most reasonable and effective business to stimulate consumption of each product in each appropriate period.
3.1.2.3 The system of accounts and accounting books applied
About the system of books is quite complete as prescribed but to complete and match the business characteristics, the company needs to use more books to reflect the full information for recipients and managers easily easier In addition, the company should account details in order to recognize the strengths of each item and have business strategies in the future.
3.1.2.4 The situation of using computers and accounting software.
The company is still applying supporting office tools like Word, Excel is manual These tools have the advantage of being easy to check the books but inadequate is to spend a lot of time processing professional information, updating information sometimes not timely.
So as to guarantee the finishing of general bookkeeping and income and cost bookkeeping and business results assurance, the accompanying standards ought to be pursued:
- Completion must be predictable with the structure, association and generation size of the endeavor, conforming to regard to money related guidelines, Vietnamese bookkeeping routine and Vietnamese bookkeeping measures
- Perfecting must guarantee objectivity, meet opportune and precise data when required and guarantee the administration necessities of the business
- Perfecting to bring benefits, values for long haul organizations, giving compelling bearings and arrangements and based on cost investment funds.
Solutions to improve revenue and costs accounting, business results in Hoa
3.2.1 Complete solutions of inventory valuation methods
With the implementation of the renewal of the accounting computerized tool support, in the future, maybe the company will use the software for convenient calculation, high accuracy and a very low cost , companies should adopt methods of calculating the cost followed by FIFO method.
Due to the trading company focused mainly natural building materials and imports of the company defined as inventories remaining 10% x amount of goods imported batches prior to applying this method the cost value of goods in stock price close to the market, target inventory on the balance sheet accounting more economic sense.
This technique depends on the suspicion that the merchandise imported before it was sent out before buy and estimation of stock is determined by the cost of imported consignments before and performed in sequence until the goods are shipped out According to this method, the cost price will be calculated immediately after each shipment, ensure the recording and to provide data for the management and assessment of business more authentic Therefore, the application of this method would overcome the disadvantages of the weighted average method in a higher degree of accuracy.
3.2.2 Solutions to improve the provision for doubtful
Debt provision for bad debts is based on Circular 228/2009 / TT-December
7, 2009 by the Minister of Finance shall guide the setting up and utilization of the arrangement for hindrance of inventories, disability loss of money related ventures, awful obligations and guarantee for items, merchandise, common works of the business
Arrangement for far fetched obligations is an arrangement for misfortunes estimation of advances late receivables, receivables past due yet can't hopeless due account holders can't bear to pay.
Company calculates debt capable doubtful, calculating provision to ensure conformity between revenue and expenses during the period.
Companies must anticipate losses may occur or delinquency of loans and provision for conducting each doubtful debt Receivable debts must have the original documents and the comparison and validation of debt including economic contracts, loan agreements,
The level of provisioning are defined as follows: 30%, 50%, 70% and 100% of the value of debts overdue from 6 months to 1 year, 1 year to 2 years, 2 years to less than 3 years and from 3 years upwards respectively
- Provision for asset losses, detailed accounts 2293
- Provision for doubtful debts, the account track details for each subject and each doubtful receivables that the enterprise has set up reserves Accounting methods
(1) At the end of the accounting year, when setting up reserves for accounting recording:
(2) At the end of the accounting year next, if the need to extract up less than the amount set aside a year are conducted reversal of provision: Debit account 229 (2293): the difference accounts 642: the difference
(3) At the end of the accounting year next, if the need set aside a larger amount set aside last year, it conducted additional deduction:
Debit account 642: the difference accounts 229 (2293): the difference
3.2.3 Solutions to improve the allocation cost business management for each commodity.
The company has an extensive range of goods and every kind of goods taken out of the market to bring a different level of profit should the profit maximization is essential One of the measures of profit maximization is to increase revenue, reduce costs for each commodity Therefore, companies need to identify the results of each type of consumption goods from that plan consumption of highly effective and beneficial for the company To implement measures, companies should use criteria for allocating costs of business management for each commodity and how to allocate according to the sales of each commodity compared to the total sales in the month
Distribution criteria of business management costs are as follows:
Business management costs allocated ¿ commodities ¿ Cost businessmanagement
Generalcargo turnover ∈the period ∗¿Turnover of goods
3.2.4 Contributions and limitations of the topic
The report adds to clear up the general hypothetical bookkeeping of income, costs and decide business results in business ventures, then again postulations profundity research, investigation and appraisal of the status plan income, costs and decide business results in the organization from that proposed a few answers for add to the improvement of bookkeeping of income, costs and decide the deals in the unit.
- Due to the idea of the unit is currently exceptionally enormous and has numerous branches the nation over ought to be subject just spotlights on income bookkeeping, cost and decide the business results in the organizations under monetary bookkeeping viewpoint
- No examinations were part goes about as less duty bookkeeping period
- Due to confinements in information accumulation, review experience ought not maintain a strategic distance from the subject diagnostic mistakes.
1 Bộ tài chính (2006), Chế độ kế toán doanh nghiệp, NXB Tài chính, Hà Nội
2 Bộ tài chính (2006), Chế độ doanh nghiệp vừa và nhỏ, NXB Tài chính, Hà Nội
3 Bộ tài chính (2006), Hệ thống chuẩn mực kế toán Việt Nam, NXB Tài chính, Hà Nội
4 Bộ tài chính (2014), Thông tư 200/2014/TT-BTC ban hành ngày 22/12/2014
5
Appendix 01 Diagram accounting of sales and service providers
Appendix 02 Diagram revenue accounting financial activity
Appendix 05 Diagram accounting financial costs
Appendix 06 Diagram cost accounting sales
Appendix 07 Chart cost accounting enterprise management
Appendix 08 Diagram other cost accounting
Appendix 09 Diagram cost accounting current tax
Appendix 10 Diagram identified accounting business results
CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập- Tự do- hạnh phúc
XÁC NHẬN CỦA CƠ SỞ THỰC TẬP Kính gửi: Trung tâm đào tạo Tiên tiến, Chất lượng cao và POHE
Cơ sở thực tập:……… Người đại diện: ………
Vị trí và chức vụ:………
Sinh viên:……… Lớp:……… Đã thực tập tốt nghiệp tại cơ sở trong thời gian từ:………đến………
Về tinh thần, ý thức, thái độ đối với công việc được giao:………
Về trình độ, kỹ năng làm việc/ khả năng thực hành:………
……… Các nhận xét khác (nếu có):………
Hà Nội, ngày, ….tháng,……năm 2019 Đại diện lãnh đạo cơ sở thực tập
(Họ tên, chữ ký và đóng dấu)
CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - hạnh phúc
XÁC NHẬN CỦA GIÁO VIÊN HƯỚNG DẪN
Kính gửi: Trung tâm đào tạo Tiên tiến, Chất lượng cao và POHE
Họ tên GVHD:……… Đơn vị công tác: ………
Sinh viên:……… Lớp:……… Đã thực tập tốt nghiệp trong thời gian từ:………đến………
Về tinh thần, ý thức, thái độ:………
Về trình độ, năng lực học tập và nghiên cứu:………
Hà Nội, ngày, ….tháng,……năm 2019
Giáo viên hướng dẫn (Họ tên, chữ ký)
TRƯỜNG ĐẠI HỌC KINH TẾ QUỐC DÂN TRUNG TÂM ĐÀO TẠO TIÊN TIẾN, CHẤT LƯỢNG CAO VÀ POHE
Họ và tên sinh viên: Đặng Bá Long Mã số SV:11152735 Chuyên ngành: Kế toán Lớp: Kế toán tiên tiến Chương trình Tiên tiến Khóa: 57
Giảng viên hướng dẫn: Assoc Prof., Ph.D Phạm Thị Bích Chi
Cơ quan thực tập: Công ty tnhh mtv phát triển khu công nghệ cao Hòa Lạc Địa chỉ cơ quan thực tập: Km 29, Đại lộ Thăng Long, Thạch Thất, Hà Nội
T THỜI GIAN NỘI DUNG THỰC TẬP XÁC NHẬN CỦA