(Luận văn thạc sĩ) Kế Toán Tiêu Thụ Và Xác Định Kết Quả Kinh Doanh Của Công Ty Cổ Phần Trà Bắc

Cnng vdi viec xic dinh kar qui kinh doanh c6 i nghir v0 ciLngquan tra.g d6i vdi doanh nghiep vi tiv en chon di tdin'v d' hi'trlhen!' c6ngLickaloin L.i doanh nghiep niichuns vii ka roin r

TRT'ONG EAI HQC TRA VINH

KHOA KINH TI LUAT \ A NCOAI NGU

BO MON KINH TE

Bio cAo rH(lc rAP TOT NGHIDP

Ed tni: Kt roAN rISu rHU vA &ic EINH

rfr euA xrNs noANn c0A cdNc

cians uen huos din NGt YiN THI THANH TH0Y

Sinh uen thLlc hl.n NCO THI THUY TRANC

Ldpi cAo DANG KE TOAN A 2oo7

Xrto6:2007- 2010

Sd dien ftoai fienkc:01699.055.967

TriL Vinh 2010

NI{AN XfT COA CO QUAN TH\./C TAP

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.kt.nad -.r o) ftuh!) Aa l n.j* t/tnh L d 1"; h r'n,.tkh

.t'as ,t"tq ct m.ai joi.jc/.ufua .fu ttrk/*a- - '

7j,;i raa+ ih"/ fq - m 4.'29 ;'z "y*t t'2thi'fu Iu;^|, ^6 c1";.r-1" tlu -i^a /7 z, /tc4 dc '&/n t'1,

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11:.4 1,4 ^kl:.lltuh tt' fA;

' tE" n'r4 'qiL lj"; "

Td Vitth sgctl thakA 'dn2010

(Ki 6n, d6ns dru)

MUC LVC

Tmtrg

Cludng l: Pludg phrp IuAn rn phndg ph{p ngbion 6! , , 1

l.l Phuois phip l4n .1

1.1.I KA io{n qu6 lrinh fieu rhu hidg h6a l 1.1.2 Ka tom chiphi bdn hiDe viL chiphi quin li doanh ngliep -.- 6

L.li Kd toAn do!.h thu bo.r ding tii chinh vi chi phi ldi chinh 12

1.1.4 Kd iorin lhu nhip khec vd chi pbikhdc ,.,,,.,,,,,,,,,.13

l.l.) Kd lo-n lhue hunnandodnhnanrqo,,,, , l5 1.1.6 K€ toan xic ilinh ket qun kinh doanh - - ,, ,,,.,,,,.,,.,,.,.,,.,,.,,.,,.17

l.l.7rhAntichhoitdO.gkinhdo.nh - 17

1.2 Pbudg phrp trghitu c'i r ., , , ,.18

Chuog 2r Thu, c trrng,liiu qun cnn doanh thu tieu thu vn xnc ditr[ k6t qui l,ort d0ng kinl, dohh , , , 19

2.1 Ci6i thier va c6ng ty c6 phin T|n Bic -, - 19

2.1.1 cisi rhietr sd luqc va c6ng ty.- - '.-'. -' - - 19

2.1.2 Chirc nrne nhiem w c,la don vi 21

2.1.3 Nhing $ued lqivn kn6 kllln cua c6ng ry.,.,,.,,,,., , ,., , 23

2.1,4 Ket qua hoqt dong cna nhirlg !d'n ein dey -.- - -., ,.,.,.,,.,,.,,.,25

2.1.5 DAc diam tinh hiDh c6ngtac kc 1o6tr - - -.,.,,.,.,.,,.,,.,,., ,.,,.,,26

2.2 Th\rc trrngk6 toin tieu tht' vn xic.linl ket qun hoft ilone hinh do!!h 28

2-2- I KE toin qui hidl deu rhu hing h6a - - 28

2.2.2 K6 b,tn chi phib,:n ldne vi chiphi quin li doann nghiep - 36

2.2.3 Ka to6l doanh thu hoal d6ng riichint vl chi phi hoat dong tni chinh 40

2.2.4 K6tointhunhapklicvichiphikhdc - - 43

2.2.5Kdtonnthu6lbudrepdoanhnghiep - , ,.,,.,,,,.,.,,., , ,., , , -44

2.2.6Kdto4dxacdinhkiquakinhdoanh - - - 45

2.2.7 ?hintichhoitt.longkinhdoalh - - 40

LdI CAM OIi

TOi xin ch6n thenh cem @ c6 Nsutan Thi Thaih Thny ob l(noa Kinh lg LuAt&

\goai Ngn cna trudtrg Dai hoc Td vinh Id giao viCn hu&g di^ truc ri6P oa giip do.d6ng s6p Dhlng i han qui b6o dn 8i[p en hoao fienh da tAi aiy

T6i xin odn m ci cht nliem Nsuy6n Thi Ph{c vn cAc thiy 06 t0 ndn cta lr$d!'sDai hoc Trn Vinh da truc tiap giing dqy, quen ry vA nli€t tinh hujng dln tory su6t kh6ahoc nlln 200?-2OlO

T6i xin chen ftinh clm m bu l6nh d|o va atrh cni en c6n b0, c6ns nhen vien6U ty c6 phan Tii Bio, dn rAt bar ron inidu ctus viec nhuns dd t6n tinh sidp d& vnddih trIie $&i sid cus cAp s6 licu vd hudns dan usc tiP qo diAu Lien uui! lqi dtt6i hodtr lhinh kh6t har tray

T6i xia chtn thinh eti li,i cin snl

Lot MO DAU

Trong nan kinht6 hien n!y v6n dd md cac doanh nehiQp bln kloan 1o ling ld

" tloat d6ng doanh thu c6 hieir qui hat LhdnC?" Doanh thu cd tang ltai duqc1odnbO chilhi bd ratryklong? Lit'n ft nio de toid! h6a lqinhuAn? C6c doanhnghiqp sdn xuit kinh doan-h kh6ng nhtng chiu tic dlng bdi quv luit gi6 t'i ndchiu lnc l6dg cna quy luat.ung ciu vrl quy luar cirnh tanh Khi sin plam q)ado.nh nghifp duqc tli lrudns cMp nhan c6 nghi! li 3ii Lri cr:ia sin phim c6 DSlria

la d.i r,i (.ls in phi- d (qc rfJ hi.n l I n:v doJr- rghii" t hr \; nar ll olndaD, khoin lian niy glilij,dolnh rhu Nau dornh lhu biL dip due chiphi bit bien

vi chi pbi kha bidn lhi phrn con lai goi ld lqi nhuin Doanh nghieP muon r6n $i

\., phn,el liu o r.-n Dha,.! lq: r' r'r' f: h r' p)ii i " rnoi bii' Dhdpdi rrngcao lqi nhlan Cnng vdi viec xic dinh kar qui kinh doanh c6 i nghir v0 ciLngquan tra.g d6i vdi doanh nghiep vi tiv en chon di tdin'v d' hi'trlhen!' c6ngLickaloin L.i doanh nghiep niichuns vii ka roin ric di'rh k't qudkinhdoa'fin6iri€ng Dins rhi'i qu! d€ lii cnng SiLip ching !a rtiiv duqc lir r hinh hont d'ngkinh doanh cna c6ng lY

Nlllc ti6u ctron da tAi:

Qua nshicn criu d; rdi nbr giitp la dn bon !a hotr !a Lhi lrud'ng tiou thrr liLcOne ric hooch rodn ka toin liic6Dg lJ, ka roin xlc dinh k't qri kinh doanh cnadornh lehi€p nhu th,: ndo? PhuonC thirc hlch toan, rinh tv luan chuv6n ch0ng tu

ra s!o? Ddnh gil hieu qri hoal long ki r do.nh crl! doanh dghiOp d' G d6 c6nhnnChudngdi, siriiph6p dd hoirr rhiencnns rticka1otr hon'

Ph?'n vi trglian criu:

Va khnig giaDr Cilng ty c6 phin Tra Bic

va rhi'i BiaD: Da Oi dtqc lhfc tiEn tt ngivz6/4/2010 d'n ngiv 7/6/2010

s,lii I fn"n (h h 6 lii- "n r", 008 \c n I 2000

DJ) h lii !-J r'in em h n ,l( r,: n+ \" d' rl or giar '6 n n 'irng nhu "i.:n

$nc cnn h.n ch6 nen da &ikhons lhi rriDh kh6iMis6t, kinh Dong ss lh6n8 cdr

vd chibio lrd cia driY cd

CHIIONG 1: Cd sd Lf LUAN vT K]4 ToAN TITU TIIU VA XAC DI\H KIT QUA HOAT DQNC KINH

DOANH

l.l Phuong phnp luin

1.1.1 K6 todn quii trinh tiau thrt hing h6i

Tie! thu sdn pham li qui lrinh dM ci:c si,n phin! h,lng h6 hi, doanh nghiep disdn xuiit ra vdo linh vuc luu lhdng qua clc phuoig rhuc bln hlng

Qu6 ffbI tieu lhu cdc s,i[ pli,n se phat sinh cic qtrad hc va chrydn gi.o vdr\anh r r, , in \i-c s ud con8 q \d: U.-c, ,.-nB \: ctc knoin rhu; phji nop cho nt"

I r.,,,ri;, \i Ji', rJ ttd ruir ;n rt.:,r Li g ho F'- tir rhic ta thi nldnduqclii! hdnglolc rhin duqc chLirg lu tlmnh tol1n

- Y€u ciu quin Iiqun td,I tiG{ th! IijLnsh6a

PhdD ,nh vd ei6Dr srit k.t hoicb lieu thu hdng hda Tinh toiin phin drh kip thdichinb xdc doanh thu bin hiig

, h chep pl'in inn d:y.lu (ip rh ' .i r.' ,,, o.1r-n8 o crnr,) v; nrr gm ri

vi lien !iil, linh loin vi phtur:inh dLlnggi:i ran di liau thu

ll,.' ! r, l ;r, r r '' r,'l'lt run,lI ll f r.C oJ i chi,li, l-d qlii ^ii:.n

*0 hing h6

- Pltuone th'ic tiar lhrt hiDg h6i

Bln bu6n hlng h6a; Ln vi€c bnn lnne cho cric ddn vi tluong m4i kh6c lrtc brnclro don vi sdn xuAt da tiap roc sin xuir

d-o o on )J_g hoJ qr- {}o H-r j rr , ve -1 p kro c doJnh nghirp roi mdi ru-rbdr Hirg l,i1 drcc ,lo"rl ndh :t !i o l'o "l,d.h dJr.e hol]c khd.h h"og co ni r$1taikho cta doanh nChiop

BiD bu6n vin chuyan rhing: Ila,,r! h6a nu, r;i ntiin druyad dAn nSddi nlr nikhong lhOng qu nhap kho ol do.ithnehiep

GVHI):Ngulenthi lhanh l huy

Tidng 2

Bdn le hdng h6a: Trong lrudrg hgp ndy bdn hane thudng thu tien nlt, h,ng h6axuilgiao cho ktnch vn ti€u thutidncung rhoidiah Dotuh rhu xdc dinh ngay ktrigiaochokhachhdng

, K6 lodr dornh thu bnn hnne: Doanh th! bi:n hing vi cung cip dicb 'u cnaaoJnh nghep r,ont Inur Nj 1, 1 ro,, n" Lo I lonl in xu.iL (inh (lorn I ri rrc !10

, F" hrng: B-n (ic ;n p)ifl oo J r,l ishi,- %r ruir rd \a b$ hing hod mua

.cL-J.itJ:.h'(r'lhrc]|ii.rc-c.un."ri(J.irl l- \ u_ rone r'il I.orc nh:iu

ki k€ to6n nhu cune cap dich v!, vin tii, dtr licb, cho riu€ idi snn lheo phuong thrtchoat dons doanh thu bel ddng silndiu ld

Eiau kieD eli nhAn do.nh rhu: Do.nh thu D i6ns c6c lqi ich nd dolnl nghiep lhuduoc Irong ki k€ loin, phit sinb cic hoit dnne sir xual ki.h doanh rh6ng thtrf'ns oladodnh DghiCp, g6p phen Bm tdrgldn drnsdhtu

Do f\ rhu b;n hine Juoc rh r- r l;nr r,u, "J,.;-tai;Ltii-:aud;y:

Dornh In'.,1.:.i r ;n,,-.,' :r r,: ro \ lo: :cl g-, liin vo \dn sd 1.t,, 1nphiin hdng h6a.cho ngui'imu

+ Doanh tl kh6ng cdn luyo,r niD rin quir li hirng h6a nhr ngvi'i sd hiru hing hiahoic quyan kiom sodt hdns h6a

+Doanhlhuduoc x,:c dinhluong di,ichic crin

' XJ! dinh,luoc.r i ph|d l Bi -i: gro dich b-n lo rg.

Chms & !:t.hrns: H6a <1or GTGT, phiiu rrir kho, btlo cio bin hdns, sidy nop tian

tu)nh 1( luan h !in: Khi 6 dor dir hin-q ciri khich hing k6 toin ti6n hrnh llip h6d

h , I nuq luu r.r oor \r i hor Jon, pfor! l- roJ!- rorc phonE t; r!;- rn) (o

Lien 2rCiao cho khach hlng

Lianir Chuyen cho phirg ke bin

C!HD: Ngu)\:n ThlTh.Lnh Th y SVIH NAoThiIhly lrang

Dbng $di k: todn Ep pbi6u xuit kno, kl6ch hdng sn dulg ten 2 h6a dm vd

phi6u xurit kho tqi kho nhin hdng, cdn ct h6a dm k6 to6n b6n hang grii bdng ke bdn hdng \i ptdng kd Lo.n d6 ehis6 \a h,ch o:ii

Tai khodn $: darg:

TK 5 l l : ' Doanh thu b6n hing vi cung cip dich v!"

TK 5 I I cd 4 tdi kloan c6p 2:

TK 5l I l: Doanh thu b6n hAng b6a

TK 5112: Doanh thu b6n thAnh phan

TK 5ll3: Dornh thu cung cip dich !!

TK 5114: Dosnh thu trd c,ip, tlqgid

+Bonnq:

Thut lcu rh! dlt biot holc dru6 xufu krdu vi thu6 GTGT tinh L\€0 phroiSphiip rrvc liap phdi nOp ftd doanh 1bu biln hing thuc ta cna doanh nghi€p lrong k' Khoid Ciim gid hdng b6n

Trici6hdng bdnblitu

lai- Khoiln chiot khau lhuong nai.

, Kai chuian doanh thu bdn hdig Lbu;n smg TK 911 da xdc dlnb k6t qui kiill

+Bedc6:

Doanh thu b6n sin phin, hing h6a vn cung cdp dich vu cns doanh nghiep trongk' hdcb ro:in

Tdi khodn 5 I I kh6ng c6 s6 du

C.ic khoiin gidnt tri lodah h u:

chidr khiu rhuong n,ri I i \oJn oorn\ nLhiil, ban gi6,n g,t nidn y;r chokh6ch hans mua hdng vdi kh6i luqng ldn

Kat cau ldikho,in niy nhu sau:

S6 chiar khdu lhuong m?i da ch5p nhan rhrnh totu cho khdch hdng

' Bencol

K6 ahurAn toin bO s6 chi6t khAu du,rng n4i sane t,ii klodn "Dooh thu ban hlng vd'

cune cip dich v\i" da xic dinh doanh thu tluin cia k' hqchtodn

uvHU: Nguyen rnt Inrm Lnuy SVIH: Ngd Thi Thdy Trdg

TK 521-Chiolkheu thudng nai, kn6ng c6sOducudikj.

IK t2.- Cl-i;r khjlhrh8 nai cd L:i kh,n,i- 2

IK 52ll-chi6t kh:iu hilng hoa: lhdn,inh todn bO s6 tian chidt khiiu thumg mei (linh

ren kh6i luqns hing h6 bdn ra) cho neuoiDua lhd,rh !hen.

TK 5212-chia kh;u rhiuh phim: Phd,r 6,nr roi,n bd s6lian.hi6t khAu thuons n4i tinhr';i k.;, uo.g 'in phjrn d" fj,' ,, rl' J.tr i ,'.i ' rr-, n phi.n

TK 5213-chidl kh,u dich vu: Phin inh toiD bn s6lian chiA kh6! lhuons nr.itinh lrenkh6iluqnsdich vu diicuDgcap cho ngudi nruadich!u

Trinhlrhachlodni

lhiin anh chiel khau thuone.rni thyc te thtilsinh lrongkj ghi:

NqTK 521-Chi& khau lhuong nrii

NqTK 33ll-Thua GTGTduqc khau ru

Cd TK 111, TK Ll2 Tien nrit, den gLiingin hdng

Cu6i kj k6t chu]an s6 liin chii khd! rliuone mni li chiip lhtrin cho ngudi mua sangdikhoiD doanh thu ghi:

\ lK ) Docnl.lhu blr, i 'J \ rn- ! p.1 1' \ r

, C6lK52l-ChiA khAu $uong mi.

Ciinr sin hirs brn l (, o-r gi r tru cl.o r-uo ,'.u1 do , in ba lrr mdr ph: ,''.r;

loJ lcm cl.:l luor'g rr o-J crcl, n J c h1u r i h::uGiiitrih,in8 bin birri:i l.i:li kh6iluoDgsiD thiD, hingh6a doanh nghiep da xdc dlnhtieu thu nhung bikhidr hdng td ldivii rn ch6itlnnh todn doviph4m cilc dieu kiCn dicank6llrcne hqp dangkinh kdrnhukddrpha chiit, saiqly cich, ch,:ing loai

Dodnr tho harn-qbin bilrd lai=s6 [d.ghnng btu bi lri{Don gi6 da shi t €n h6 don.Cr,i,s t) r,i.l,rg: Biei bdn c nhiln hirg biin bi lri lai bieD bdn x,]c nhingii,m gi6hdne b6n, phi;u chi, giil bionq, ciicch0ns rng6ckhlc

Trinh tt lt,tr chu-an chmet ) llien bin xiic nhin hing btin bilri laihoic bjenb.:n\.cn., \.rlDigii,,g.i r lf r, tl.1 K( 'orh Ki ,doJnh.s"L,l, Ju.,rkhdch hing (nau td bilg dan nio lhu kho cln c,i phiau nhip kho dhip l.i hdng L;i ,sir o i"Iu,., ri, oc:oLar|'ff^ ( oJ, r; odncarn(]r"o.nchnngrnghi chtngtirehis0!dshivios6cii ci,criikhoir

Tii khaAr si.r.rng'tK 532t'Giiiin eii hirrg bin'

Ben ns: C6c khoAn Sidm sii,fi chlip lluan cho neudi nuahing.

Bed c6: K6t chuyan torn b6 s6 gidm sid hing b6n sang tai khoan 5l l- Doanh thu hans

Tiikhod 532 khong c6 sd du dru kt

Chi phin dnh viLo tii khoan 532 ' GiAn gii hin8 biin" ctic khoAn giin 1rt do vi€cchip rhuin eiirn gi6 ngoii h6a don, uc ln sau khi da phir hinh h6a dm bdn htngKIOng phan iinh vao ti khodn s32 s6 eirn gii da duqc 8ii tet hna dd b6n hdng v'

da duqc lrir vdo tong lri gi6 bdn thi ken h6a don

Ttinh 4t hqch lannl

C5n cLt vao ching tu chiP rbuiln Ciin siii cho khich hing va s6ltqng hiLng da ban, k'lodnph,innnhl

Nq TK 532-Gidnr si6 hilng bdn

c6 TK lll TKl12- s6 tian gi:in gid ua Lri.ho khiich hdng( niiu mua khdchhing di lbanh loin ti€n hd!e)

C6 TK l3l -Chi giAm rq Phii Lhu k|6ch hidg (niu khi nua khiich hrng chualhlih rodn fiarr hing)

Cu6i ki k6r chuyan toin bO khodn giiin gi6 hing b6n di phdt sinh 1rcng ki eng

lr'lI da r 'c d, rh dor \ rl'u o nhic

+ Bdn hang ftotrg ilndng: ka todn hrch toin ei6b,tu:(H6a don GTGT)

NqTKI11, TKI12, TKl3l_T;ng gi6 thanh toln

CO lK5l l_ Cii bin chua ttudc6TKll3l'ThudvATdiuraDdnsrhoicrn cuphidu xuitkho kiloi[ shigia !6n hangbid:

No TK632- Gid v6D hllng bdn

C6 TKl55, TKl56_ Gid xot kho + Biin hing chua lhu tiin ft nq rrtr,tc hin luqc budng chiat khiu thanh todn:

Khi bin hing chu! ltu lien ke roiin ghi:( Citi bin )

Nq lKl3l- TOng s6 tien phiilhu kh6.h hidg

CVHD: Neuyin IhL Thrnh T 'iv S'vTH: NgO IiiThnyTdne

C6 TK511- Gi6 b6D chud lhu6

c6 TK3331- Thu6 vAT diu !a

Dbng thdi cln ct ?hiau x tl kho k6 totu ghi 8i6 v6n lrang b,in:

Nq TK632- cirv6n hdne b5d

c6TK155.TKl56- ciii xuil kho

Ng TKI I t, TK1l2- 56 ii€n thu duqc

NqTK 635- Chiot khnu lbanh toiin

C6 TKl31 Cia'n nq

+ Hdng bo bi tlalai sau d6 lhi ltitch loiin:

Nd TK1 I l, TKl 12, 'IXl3 I -ToDg gil ihanh todn

C6 TK5l l- Gid bdn chua dru6

C6 TK3 33 I - ftue VAT dau a

Ding thoictn cf phiau xuirkho ka totu ghi sia v6n hdngbdnl

Nq TK632- Gi6 v6n hdng ban

c6 TKi55 TKl56- Gid x!fu kho

No TK53l-hangbdnbi1rafi

Nq TK333l' Thua vAT

C6TKlll-Tnlan cho khdch hin8

+ B6n hiLng sau d6 dusc gian gi6

Ng TK532'Gidm eie hangbin

NdTK3331-Tlui5 vAT

Cd'TKlll- 56lan Siim gi6 cho kh6ch hdng

r.1.2 K6 to6n clri phi bin l'ing vn chi phi qunn lidonnh nghiep

Ki rodn chi phr bd1 hcng ll lodn ba c"c chi phi nhdr sin} liin quan dan qudtrinh b6n s,in pham hdng h6a va cung ctp dich !lt

NOi duns chi phi bin hins bao gi'r ctic y6u 6 u',

- Chi phi nhan vien bdn hdrs: IiL ro,in bd c6c kho:in li luons lhii 1ra cho nhenvier b5n hen8, nhan vi€n d6ng g6i bio qulin sin phin hing h6a van chuvdn di lie!rhtr vd cAc khoid lrich lheo luong (Khoin trich BtlllJ, Br'vT, KHCD)

CVHD: Nguyan Thi Thanh Thnt SVTH: Ng6 Thi Thilv Tr@g

' Chi phi vil lie!, bao bi: Li cdc khoin chi phi va vit lieu bao bi dd d6ne g6i,bdo quin siin phim, vir leu dung da sna dlni TSCD dirng lrong qM trinh bin hing,nsuren liCu chovan chuyan sinpfin hdngh6a

' Chi phi dung clt dd dnnSr Li chi phi va c6ng duns dune cE da dnng do luons,, nh ro-r,ln" \ i( o \l lL bJ ' n.ni \r " ;r:;r JiLl r(

- Chiphi khiiu hao TSCD:Da ph\rc vn cho qui lrl r riiu lhlt sdn phiD, hdng l6av,l cung c^p dich vu nhunhii kho, cta hdng, lltvon8 li6n vitn chuve! boc dd

- Chi phi biio hinh sdn pl;n: Ld ciic kho,ln chi phi bo tu da sna chta, bio hdnhsAn phi;, bio hi,nh hingl6alrong rhi'igian bdo h,inh ( Riene chipli bdo hanh c6nglrirh xny la! duqc hach toii vio rdi khoin 627)

' Chi pti dich v\r Dsoni: ll cdc khoi,r chiphidich vn nu.ngoii phuc vtrcho qudlr).h liou rlu siin sid phin hing h6a, dlch !!, nhu: Chi phi thuolii snn, tlluo Uro.rhue b6n bii, thue b6c dn vir chu'en Lien hor hi,ng, dl)il!

- Cli phi bing lid,r klrcr Li cdc khorn chi phi dng den phdt sin! kodg qud t hrieu lh\t sin ph;o hing hir !a, oLng cip dich vu nin nsoiri chiphi ka rrenr Chiphidapkhich, chiphi quiLng cio gii''i rhieusin phin,hiingh6a

Ngoii ra ri,l lio hoat ling sin xrii kinh doorh !n vau ciu quin ly cta tring nein.Itn-q dd vi md ldikho,in 641 " Chiphibin ldng" c6lbo mi' dran not s0 noi dung chi

c/rrig /,i vi d,,a: Ding lhdh rotut liar ludns, Di.g linh trich rudu hao TSCD IIdador c l C l, h6! don bin hing, phi6u xui klio h6a ddr GTGT rli6u chi eiiv b5o nd

Tinh tu htan churin chtAtE tl}: II;ng ryi,! ch0ng ln g6c dddc tip hqp 1ai Phdng k6loin, cin cn clring tu gic l]oi1c bdng t6ig hoP clrnng ln eic ld dtqc kieln l€ k' roinlap chfng 1n ehi si Riene cbnig ln Liin nrit duqc ghi lno s; lhat ki qdt da lip

Tai khoin si ltLns: 1K641 "Chi rhi bln hd'rs'

o Taphqp chiphibinha,ne lhvc ta phiL siDh trons k!

o Cdckhoin thisiiLnr drilhibiin hi'ng

CVHD: Nsuyin nri Thanh lhnY SVTH NAoThiTniy Irine

o K6l chuyan chi phi b6n hdng lrong kt vdo bOn nq TK 9ll da x6c dinhkdt quA ki.h doanh hoac tiLi khodn 1422 " chiphl chd k€t chuvCn"

- Taiklodn 641kl6ngc6s6 du dau ki

Tni khoin 641 duqc md chi ti61 thco litrg noi dung chi phi tuoig ring vii cec tAi kloAn

TK 641 I : Chi phi nhan vien b6n hlng

TK6412: Chi phival[€u bao bi

TK641l Chi phi dttng cu d6 din8

TK6414:Chiphi khau hao disid cd dinh

TK64l5:Chi phi bao hdnh san lhin

TK 6417: Chi phi dicD vu nuangodi

NqTK6412:chiplrival lieu blo bi

C6 TKl52r'Nguytu vai lio!"

C6 TKl53r'C6ngcu dung c!"

- Tlich chi phl trA tuOc ho bO phar b5n hang, k6 biD ghi:

Nq TKl42- TOng 8id lrixual kho

Co TK 152-Tang gii tri nClyon v41 lieu, k6 todn ghilNqTK64l8: ChiPhibdng tien khdc

c01KlI1 TKI12, TK33I cu6i ki kin} doanh k6 todn long hap chi phi b6n hing vd phan b6 cho tnng lo?i s'n

phim hdns h6a vn ka1 chuyad s.ng TK 9l I da xdc dinh k6t qul kinh dooh, k6 rodnChi,

CVHD: Nguy6n Thi Than! Thny SVTH: Ng6 Thi Thny Tmng

Nq TKg l I : Xdc linh kat qui kinl doanh

co TK64l: Chiphibin hdng

NhrDg ddn vi c6 kh6iluqne rdn kho cu6iki ldn hm lhi cu6ik' kd todnphdiphen biichiphi blnhingcho hane cOrr lai tong kho vi hdng dd bin lheo c6ngthuc:

( 1ip\iDl.in h' pl pl tr $.1.o , n nl:p 'Jr b6

b6chohrng = hingiankh : fffiliiht.nakn x Tri 8id bdn cdn lqi

Trigiahing cdn + Trieialins can hinscd'nlai

diu k' nhoi tons ki

s6rian chiphiphen b6 dio hing r6n kho cu6i ki ka toin ghi:

NdTKl42- Chilli rA tnroc

C6TK64L'Chi phi bdnhii,rg

s6tianphan bd choha,ngbi:n, ka todn ghil

NdTKgl l-Xdc dinh kal qui kirh do.nh

Cd TK6,1l ' Chi phi bii! hdng

Chi phi quin li dornh ngliep li todn bO chi Dhi li€n quar d6n ho?t dOng qudn lykinhdoanh, quin li hdnb chinh vi quiii It diiu hdnh chung ci,r toan dolnh ngbiep

l r(o qu) di l- r'u.l,J do h -1, l,inh' i f l, t,rn i oo-nh ly dodrh lE\iLP rii r h;nh

- Chiphiquiilinharrvieng6n: Tian luong ph! ci! phii tii cho bar gidnr d6c,nhin vien c6c thd.g b.n cla doalh nghief !i ktoin lrhl BHXII, BIIYT, Kl'cD trcnlian luqns nhi,nviOnqudn lilhco li1! quy dinh

- Chi phi vi1 liOu qurLn lt: lri gid thuc ta cAc loai vilt li€u, nhien liQu xuft dnngcho hoat diig quiLn l)i cia ban rnnn d6c viL cac phdnC ban ngbiep vu cta dodn)nghidp, cho viecsna chnilSCD dirgchuns dro doaihnghi+p

- Chi phi dai dnng vin phang: Chi phi dung cu dO dirng vln phdng dnng chocdng l6c qutu li chung cho dodnr nghiCp

' Chi phi khiu h.o ISCD : Khiu hao nhnng lii sin c6 di r dnng cbung chododnr nghiapnhuvin phonglin !iac, kho lirng

' Tbua, phi lQ thi: Clc khoin dNo nhu drue nha, dii, thu€ mon bdi

- Chi phi du phdngr khoiln ILhh lip dq pha'ng ph,ii lhu kh6 ddi dq phdng phii tdlinh vdo chiphi sid xu,1 kinh doanh

SVTH: Ng6'llri Tliy Tmng CVHD Nsulen Thi llmll'fhny

- Chi phi mua neoii: Cdc khoin chi vi dich vu nua neodi phrr vo chune lodndoanh nghiep nhutian dien nudc, thuelrisan c6 dinh

- Chi phi bing d€n kldc: C6 kLoin chi khdc bing li€n ngoiii c6c khoAn dd keftn ntdchihoiDshi, ridpkh6ch, chic6ngl6c phi chidiot4o cdnb0vaciic kho,n chi

Chtins tti Ni runs: Batng thann lo,in liin ]vdng, birg lricb khiu hao tdi sin c6 dinh.h6a dm b6r hdng, phi6u xu,it uro h6a don G-IGl, phieu dri, giAv bAo !q cira ngin

Ttiih tt! ttd chulin chlnE i:

Hing nsiy k6 ro6n tlp hd p chung 1n s6c ddoc rip hqp taiphbng kd todn, cin ct chnng

ln g6c hoicbdng t6ng ho! chnng drliiD miil,l(dc ghivdo sO nhit ki quy sau d6phaikam lheo eiiy qui da tp chnns rn this6

-lx642r'Chiphi quin li domh nghiaP"

Ttip hq! chiphiquiin ry doanh nshi€p

Cd, ll,Jin dJoc rril, J-ir':,n.h r,.1',:nlirniu,o'

Kir f-)(n chi nh',1',rn v oo 1 ns\,,p r,ons ki \"o r"i (ndD r{' lr ql I dir' J.nh kir qur <i_h do,rl' l' oin ,.q rr lhoin IK l4211hi phr ,hd (ir

Tdi khoin 642 khons c6 sO du cuoi kt

Tiikhoin 642 duqc md chilii thco Ong naidung chiti;r theo ltng chi pbirumg ftngvdicdc liikhoin cip2:

TK 6421-Chi phiquin 1, do.nh rehiep

TK 6422'Chipli villieu quin It

TK 6423-Chi dunscu d6dnrg!i,n rhong

TK 6,r21'Chi phi khSn hao mdn tdi san cii dinh

TK 642!Thu6, thi le phi

TK 6426'Chi phi d{ phong

TK 6427-Chi phi dich !u nSodi

SVTII: Ngi l]li Tnny Trang GVHD: Nguyen 'fhi Tlr$h ThuY

TK 6428-Chi phi khic brngiien.

Trinh 4 h.lch |aA":

Khi ri.h luong cho nhaElien quin li, ka loiin d$ vdo bang luong, ke ban ghi:

Nq TK642l -Cbi phi quin Ii doanh nghiEp

c6 TK334-PIeit|a cdng nlin lionCoTK338_Phii lre khic

\Ltr cJnt !, dung.u alnt.hoq,.:n li c cu r,,i, \' illo:

NqTK6422,(TK6423)- Chi pbi v& liou quan li

C6 TKl52, TKl53iNgnyen !tu lieuliichchiphilfu rftdc cho bi phen brd h,ing ki: toanehi;

NqTKl,l2-Tins td gi, xuil kho

C6TKl52-Tdng l.igii nguya! viir lietlC6TKl53'Tdne trigi, cnng ctr xuatkhoKhoAd ldD udc rinh du phdng eiin eii h,lng r;n kho dtr pldng nq kI6 ddi k€ lorn

Nq TK6126'Chi phi du plrnns

Co TKli91.li K6 toin doanh thu ho4t dons tni c[inh vn chi phi tni chinh

'Thu nhat rn thoetdichiDh cho ng(dikhdc sn dlDg Bi s:in(brng s6ngche' nhinhi€u thuong n!i, ba,n quyaD tiiceii, phin narDnliiy!ilinh )

- Cn tric,lqi nhuin dtocchir

- Thu nhip va hoal dOng di! ru nua, bdn chtng l|ho,n ngit han, dAi hm - Thunhap ve hoatdonc diu id ldric

- Chenh lEch ldi do bin nSori 10 khoar liichenh loch lisid ngo.i teChAnr lech lii chuYan nhuFs!6n

SVTH: Ngo Tbi Tbny Tnng

cvHD: Ncuyan Thi Tnanh Thny

chtins sti rtt nc CiAy bAo dli ng,in hinc, lr6i phi6u

Trinh U hah ch rin: vio cu6i thdng ngin hdng gii giliy bdo c6 cho phddg k6 tord cdng ty cdn ct vio giiy bdo cn crlLa nci,r hilng k6loa ghi nhan c6c khoin lai tu tian

curvaocrune tuEhr sovc so pnu rNrLr

Tdikhonn515'DolDhlhuhoatdonglaLichinh-Bar Dd: Ka chuyan doanh thuhoal dnng tli chinh thuin MngTK9ll

ROr c6: Doanh thu hoot ding tli chnnr lhiir sinh lrong ki

Tiii k-hodn 5 I 5 khiing c6 sO dt dar ki

Tinh tu hach btir: Phnn nnh todh thu c6 tLtc, lqi Dhu:]n dudc chi ph6t sinh trong kt

tn hoat dOng g6p v6n li6n doa,nrl

Chi phi rdi chinh bao gOm cdc khonn chi rhi holic cdc khoAr 16 liaD quan d;n cdc hoetdODg diu ru rii chi.[ chi phi clo vay viin, chi phi g6p v6r lien doanh, 16 chuydnnhRtng chLing klro6n nein hm, cho phigiro dich bdn chnng khoin, khoAn hp vAhodn nhip dn phdng giin gid diu ru chrlng lhoin, diu tu kh6c, khoin 16 vd ch€nhldch li gi6 ngoai te vn bin ngo.i 10,

Tii khoin sri dunC: TK 635 'chi phi rii clirh" ket cliu tdi klnin niy nht sau:

, BCn nq:

Cic khoin chiphi claloaldong li,i chinh

C6ckhoiLn l3 do rhnh It cdc kho.nr diu ld Dgin han:

' Cic kloitr 16 va chenh lCch Ii eii ngo0i lO phit snnl lhtrc ta trong k' vaL chenhlech tigi6 do dinh 8ia lais6 du cuoi k' ci,d crc kho,ln phiilhu ddih4n vdphiLilndiihnn h.n c6 g6c neoaite

Khonn 16 lhtit sinh khi bdn ngor-i t€:

Duplnde giiimgii dau tu chrj'ngkhoin:

- Chi phi ddt chura,r nh(org, cho th!6 co sd hq dng ddoc xdc dinh B tieu lluBOr c6:

Hodn nhi! dtr phbng gidnr cii ditr ru chtng khoin:

- cu6iki ka to'tn k;t chuyan roin bo chi rhi tirichinh vd c6c khodn 16phn sinh lrcne ki da x,c dinh k6t qnd hort ding kint doanh

Tlikhoin 635 " Chi phi Lii chinh" khong c6 s0 du diu ky

Ka todn nrot s6 nghiep vr kid,16 chn y;u

SVTII: NgO Thi Thilv'frans GVHD: r'gnyan Thi Thanh Thny

Phdn :inh chi phi hoic cackloin 16va hoaLdOng diu tLrliichinh ph6tsinh;

NqTK635 Chiphitaichinh'

, c6 TKI I l TKI12, TK14l,1K121 TKl28, TK222,

Lailian var lra va ph,ii ltl, ghi:

Nq TK635" Cbi phi tiii chinh"

c6 TKI I L, TKI12 TK34l TK3l l, TK335,

Tri si6v6n diu tu brit dongsir.ldb6r

NgTK635' Chi philii chinh

c6TK2i8:Diutu ddi hin khrc

- Cu6ikt k6r chuyan toin bO chi phinoatd6ngl,ichlnlsangTK9lldaxacdinh kd quA kinb doanh:

Nq TK9l l'"Xiic dinh kdt qui kiDh doanh"

C6TK6l5'Chi phildi chi'ni1.1.4 K6 tonn thu nhip khicvir cliphi kh:ic

Thunhip khrc cLia do.nhndriqp bao gam:

Thu nhdp li' nhuc'Dg bnn,lhanh It liisin c6 dinh

lu- ri; I JunL phxtJo Lh-cl hcng vjpl, rn -"t ,1;1g

-lhu

clc khoin nq kh6 doidi !i li xd sd:

cic khoinrhud duqc nsdn sich nhi ntdc hoin llir

Cic kho,Ln tian ltrdg cn khlch haure lien qua dan tieu thu hdng h6a, sdn phdn.'i,\ vJ kn6n8rinh rong doi'l, r -' 1r ".

' Th! nlap qui biau, quiL l.ng bing tien, hien vat cna crc iil chtc, cd nhan qngcho do.nh nghiep

- Cickhoinlhtr nhAp khh doanh cialhiing nid rtudcbib6 s61lay bn quen ghisdk6rodn ndm nay moilltiit hien r

li.l\or'5r JlnS TK -ll ".hu,l fll,ic

- 56 rhu6 G]GT plii nO!( nau c6) tinh rheo lhumg phip 14!c tiCp d6i vdi cic khoin lhu nhap thdc( n6u c6) d cic doanh nehiep nop thu6 tinh theo phudg phip

n6p fiua thco phuong phip truc d6!

SVTI I: Ng6 Thi Thuy liang CVHD: Ngu,€n l hi Thanh Tnny

Cu6ikt k6t chul,an cic khoin lhu nhap khtic tong ki sang TK 911 xic dinhk6t qui kinh doarh"

, Benc6:

C $o:n iru nhir ll,rJ ph-r 'inh no.e li

lKTll Ihurl'ipkn.c ll.o g.i i'ur-L j

Chirs /,i 'i dua: Bien brin nhudg ban, rhanh li tii si,d c6 di.h, Gi6v bro c6 cianean hing, phi6u thu phi6u nhipkho

hnth U luan chtyin hthtg t i: Iling ngiy cic chrlns ln pl t sinh duqc tap hqp taipl,iog ki ro-n J: n i' lJ"' ,g ru \i h.h'' r".n pn:il dnl, rlo crc'uchi riil 6 l6nehatc6liadqu!n

TK 8ll'' Chiphikhic:

Bin NqrCdc ktoin chiphikhiic phfr snnr

Ben C6: Cu;iki ka toiD k6r chly&r loi,r bi ciic khoin chilhi khiic phit snnr lrcng kiene TK 9 l I " xic dinh kat quA kinh do.nh

ca nshiAp 4J chti rit:

Khi cic khoin chi phi kh,ic ptft sinh, rhu chi khic fhtrc t6n tltit do sip tui.o lrong kinh dolnh (ba! lur, hdahoan, chdy !0 ).

NqTK8l lj Cbiphikh6cl

c6 TKI I l, TKI12, TKl4l,

fhrogth-nLJ ,oJ),'gh.ir\-nlit"';o:- r, llJ i r'coJilh

Thu nhrmg biin,llunh ly tiisin c6 dinh

NqTKI I I, TKI12, TKl3l

Ci TKTl I'Thu nhip khic

Cd TK333lthue GI G'l dau ralhin dnh Dhan 8id ricdn laicia Gi sin c6 dinhvichigitm tiLi sin cd dinh.ld nhuqng'.r' ,l-rr li r.i':i- c: J.,'h d r.,g rrorl rn \ ; L nh doinh

No TK2l4-Klau hao tii sh cn dinh

Nq TK81Ij Chiphikhiic:

cd TK2llriiis,in c6diih hnu hi r

.hiPhrcl" , o.r,ls c I'hu {,; L \r rh li rci' I r"d:nhNoTK8l lr' Cbi phi khiic:

SVTII: NgO Thi l nny Ti.ng C\'llD NSu)an Ll,i thtrnhThuv

NqTKlllj Thue CTGT dau vio"

c6 TKll l TKI12, TKI4L

1.1.5 K€ todn thtrerlu DhiD dornl nghiap

Chiphirhudlhu nha! doanhn8hicp ldlirc chi phi thd lhu nhiP hien hsh vd lhua lru

$Ap hoen hi( ho.c rhu nhip rhu6 thu nhap hien hinh vi lhu nhAp lhue thu nhep hoinl!i) Khix6c dinh thu nhlp hoic 16 cna not k'

t,i rl t, d,t,i\ t.,nt' r,nh rhue \J r'f ,l ui \u -,Jo loxnh neh:ir ki odi \j drrsldi khodr 1334r'Thua lhu nhip doanh nshiep ( TK Diu dvoc d6i ten $ TK-Thle laifliO !i tdikhoin 42ljldi.huin chuaplllnth6i'

tsCn ns:SO lhlo thu nhnp do.ihnghie! di nop lio NSNN

s6 lhla lhu nhdp doalh nghie! (ludc nrian gi,:i,n lrn vio s6 fiu6 phdinip

56 chenh l€chgita s6liDr nOp ldnhon sdrhiinop lbrc L6ftcoq!ya1to6tr

B€n c6:GhisO thue thunhip dodnh nghiop phiitrOp Tnikhoin niy c6 ihC c6 sii du no

56du C6rPhd,r inh s6 ttua rlnt nlap do.|h lehiep can phiin6!

56 dtrNdr l,hin iinh si rud rhu nha! doanh nshi€p nop lhin cho NSNN

L, I nl :p chiu rh ,F n 'nl, L ,l'uc r.r' h: th: Lot li ,in ,lur' d;n Inu nhip (hiurhu6

chrng tu sn <lungr nr6ng b:io lhua phidu chi

Trkh !1.luat, chtuirtCu6i ninr ciin cn rh6ng bio rlud ka todd tinh rbu6 lhu nhipphii

Tai khaan ei dvng: TK 82l- Ihud rhu nhil,p doaih nghiep"

Chiphirlu6 thu nhap dornhnghi€pptat sidr IrcnC n.lnr

- Thua rhu nhip doatrh nehiep cna cdc lan lrudc phii nop bd sung do phdt hien

$isar kh6ng tong,vau ola cdc niN trt{tc duqc gllitling chiphi lhu6ftu nhap doanhnghi€p hiEn hdnh cn! irnhicn tai

- (tiph,rlni rND\ ltr r'' L i pl .r ,'l' ong n rn rn viic shi nl n,\u; IND\hodn lni ddoc hoin lai phii tnl( lijL s6 ch€nh l.;ch gin! thui lhni TNDN honn ki lhitsinhrrorg nim linhd fiuJ TNDN hoan lai phdi tii dr,tc hoin lailro.g ndrn)

CVHD: Nsuyan TniThanh l hny S\ lH NgdThiThiryTr rJ

- Chi Dba,r chi phi ftu6 rhu nhip doanh nghiep hoan l4i( s6 chenh lech eiia tAisin rhua thu nhip hoan lli duqc hodn draD trong ndm ldn ldn 1di snn rhu nhap hoan hi phrit sinh lrodg nim).

- (ar chu)an hinh licl rita o phj, ,,1, b.h t i ' on 6 pn sinn ben NoTK82l2r'Chi phi lhla TNDN hodn l4i Dnnr sinh lfong nin vdo ben C6 di kloin

- K;r chtr)an ch€nh lech eiiia chiphi rhua TNDN hien hdnh phit sinh lrong nlm 1dn hm khodn dddc giin dri phi rhr€ TNDN hien hinh trong ntun lno tai khoiD Nir 9l l.

- Kir.l,u)i,' cl'iih ha t,ir,' p'Jr ,'1, bqn ( o lK 8212 - Chi Dhr thui TNDN hoin lai" phiit sirrh lrong ndnr vno lii khoan Nd 9l I

l j l,.'.n 821 [hung coro,lr( ;i n ,n cd 2 r:: lho'n c;t 2:

'fK 8211: Chiphi rhu6 TNDN hien hinh.

TK 8212: chiphirh,6TNDN hoiin lai.

Tln1h l hach to.,n

ch cn bio rhu6ghi:

Nq TK82l l- Chiphi rhua ru nhip doanh n-rhiop

Co TK3l34-Thu6 lhu nhd! doanh nehiep

Khinop rhua TNDN sbi

NqTKlll4-Thu,: rltu nhip doanh nghiep c6TK 111.TKll2

Cu6i k! kdt chu)6n chi phi rhud TNDN sxr:

' \o tKo .- -\; di \ | ar qld |'.r,t,,loJlt,

SvTHr Neo l hi Tbny Trane

CVHD Ngllin lhillDd Thny

Cd TK82ll- Thud thu nhap doxDh nghiCp

1.1.6 K6 toiin xdc dirh k6t qun kinh doarh

TAi khaan ei dmg

TK 9L L- xic djnh kat qudLkinh doanh"

Ben Nq:Tip hqp gid!6D, cli pli quaD li dodnr nghiep, chiphi bAnhing, chiphihoald6ng t,li chi.h chirhikhic

BenC6: Dornh ltu tludn, ttu nhip toal dolg rii chint! thu aP klrAc

Klr chutan cdc doanh thu rhuin cia s6 sin!tiD, hing h6anh(do.nhlbu lieu thu Doi

bO doanh lhtr hoit dins ri,i chinh, thu nh6p khic dij xlc dinh kat que kinh do.nh:

No TK5l l-Dorih rhu b6n hdng

Nq TK52l-Doanh Lhu doi b0

Nd TK5ltDoanh thu hont d6ig tli chi'nl

NoTK?l l-nru nhip khdc

Ci TKgl l-xlc dinh k6t qnn ki doanh

KA chutdnlrigidv6n cna sin phim, bi[e h6a nhu:Chiphi biin hin8 chiphiQLDN.chi lhi khiic ph,t sinh lronC ki d€ xic dinh kal quA kirh doanh:

N.TKrll.Xrcdiili lEt Llur kinh JoJnh

CO TK632'Ciii !6n hins btul

Cd TK64l- chi plt!

CoTK642-Ch

c6TK6l5- Chi

C6 TKSll- chi pl

KA chlyan kar qoii hoat d6ng kinh dolnh lrcng ki s5lii

Nd fKg l I 'Xdc linh k6t qui kinh dolnh

C6 TK42l-Loinhuar chua phan ph6i

Ket chuyen hoat dong kirrl dodnh lrong ki

Nd TK42l -Li:'i lhuiin chra tharr ph6i

CO-fKtl I'Xic di,rh k;t qui kinh dodrh

1.1.7 P[en tich hoft.long kinh do.nh

tii rudc rhu6 duqc shi lhin

, ,"r yr -l.C$.r\\\$

'ffl$t$g*

CVHD: Nsnyan Tli Thanh Thny Sv l Hr NE6 Thi Thny lhne

Doanh thu ld mit chi ti6u d6ivdi doanh nghiep loaldong sdn xuit kinh doanh chi ti€u doanh thu crng cip cho nhi qunn ti b€n trong u b€n ngoAi dornh nglie! nhilng ctn ct drnh gil n6t clch ldli qurt k6r quri hoil d6ng kinh dornh cta c6ng iy

da rnd6h cic qul6r dinb kinh rd dnngdn

Lq, o1.,in I po-n (n.oh l!!.r LiiJ L.: o n f: r:tni 'in \ui

NOidung cna phan fth k61 qui hoil dOng kidr dooilr:

Vidu:Phanlich doanh ll!, chi phi,.,

, ,c h riiu (( q : ho r Jane k:nh do , I dvoc phin rich ron8 'n6i oJan hi vdi \iicchitiOuvadiauki€D(y6ut6)cn!.lunrinhstns,iitkinhdoanh-

Y nehia: Ki6'n lra, dinh gid kat gui lioit d6ng kinh doanh thons qud nhturg.hi ticukinh doanh di xil dvnC, phir hiOr kli nin8 Uam ldng chBa phdt hifn.luqc eirip clotu.'nh nthr-p in nl'Jr ror c cl, d,n d1, \(, n,hxnh v: hxn cli ciJ dorhDshi0p

I'hrobg phip so sl1.h:Lua chone;c so sinh

ui Jr.\ r JUr rJn r.r lo.l! ) rur J'ro l nh ;il lL.uonephil lriin m'.c

tieu di dukiin(ka }oqch ds toiin di nrtc) da dirrh gi6linh cna nrD lry so vdi nn,n

Diiu kiqn da so sdnh: E6 kat qud kjih doaih cd

so scnn pncLaonc nDrr vc crc n){ nntr sJ

+ Ph,iici,nc phii,r:inh elc n6idung kidr La

+ l'hii cnng phuong phiip tinh toiin

+ Phaicnnc dqn vi do ludns

+ Ph,ii cnng n6t kl'oing lhi,i eiai hadt to,in

I.2 Phudng ph6p rghian cin

Dua rr;n sii lia, tn ciic nghi€p ru cna cdng ry v,i cln cri rinh hinh hoat d6ng kidhdoanh cua cong ty tronghaindm 2008 !d2009 nhung s6liou da x6c dinh kat qud kinhdoanh lisij li!;unrn2009 vir dtri ten s6lieu d6d€ sosiinh

! nghia rhi (d( chilinL duac ni dune

CVHD: Nguy6n Thi'lI.Db Thny SvTtl: Ns6 Thi ThUy Tdlg

CHI'ONG 2: THUC TRANG, HIDU QUA CfA DOANH THU TIEU TIIU VA XAC DINH KDT QUA HOAT

EONG KINH DOANH

2.r ci6ithieu va c6ng ty c6 plin Trir Bic

2,1.1 Gi,:i thigu sd luqc vt c6ns ty

-Ten ddngki kinh doanh: c6NG 1Y cd I'H^N TRA Bic

- Ten giao dich qu6c t€|TRABAC JOINT SIOCK CORPOR TION

' 'Icn vi6 tic: TR R,^co

- Tru sd chinh: Sd 216 dudng Bach Edne, pludns 4 Tx TfiL vinh, Tinh'fri Vinl

- Dien lho!i: 074.3855085-074.3852523

- l-ar 074.3854857

- Mi s6 rhuo:2100266310

- Tiildoin nd mi ngdn hdngl

- TonB si cone nhan!ien: 166 ngui'i

cunr r) duoc rhanh liD,'rr 1488 hco qL (r dirn;24l.OD.LtBl ns4 15'hcrs n rrr 1 88 !r1., U) o-o nh'in d;, r:r'h CI Lons \0, ren gai bcn d;u: Xinghiep diurhlcvit CnuLone (lrFc tluilcc6ngly c6 diu Cnu Long) chuyen sin xu6tdiu dira loc sAy v6n ddu ru tn ngin sichrinh cnu Lons(cn)

\C:) 22 rl,ijrg l2 nr" 1,.,, 'l(J \L):r d.nl,,; ollOD-UBl ci" ch,l ri,\ B\D r,nl l - Vin\ ddi ruxr ngldifDdurlu i,idlons,hanhx'nChiapd:u

thuc vir Tri Vi r do linh Ctu I-ong tich rhinh tidh \tnh Long vn Tld vinh

C\HD: Neu)in ThrThrnh Thuy SVTH: ^"90 l.hiThny Inne

Ngny 3l thdng 10 nrm 1995 lien doa,ir not phdn v6i c6ng ty Phan d?m vd h6achitfld Bl( thuOc rdng c6ne iy h6a chiil vi€1Ndn) rbijLnh lap corsry lien doanh TdB;c iheo quy6t dinh s6 I173/QD-TCCBDl nsiy 31/10/1995 doB0lrumgbOc6ng

Ngny 20 rhing 7 ndn 1996 xi nghiEp diin rbtc val Trd vinh d6iGn thdnh conS

ry chdbian dna TriL vhh lheo quy6r dinh 990/QD'UBT cna cln dch Uv ban nhan dinrinh Td vinh b6 sung kidr dorlt rhem nrii s6 n:,r hing: xo dua, nirn dna, ndng sriDsan xual khau phan b6n cic lo!i

Ng;y, rlrrr' I 1Jm 200| a6i,.n r- r ) cdi J 1HH Thrn ho.l rjn\ 1," Bicrrreo quyil djnhs6 oL/QD'HDQT nsny I l/l/2001 cia chn ticlt Hoi dins quin rd c6ng

ry

Ngdy 8/8/2002 sau khi nhan chuyan gjao \'6n diu ru tn t6ng c6ns lv h6a chit

\ iir \xrn r reo chrl dJn c']x I rrl l dre.l,i.l rr cl.i 1 I I BND 'r rh lr; V'rl llliliti$ s6p nhi! cdng 1y TNIllllhan hoaL linh Tli Bic Lhco quy& dinh s6 43/2002/QD_URT ngiy 8/8/2002 cnaUBNDlinh Trdvinh

Iu litnnghiqujn "18 :00lND_'f '.) lo ll 2nni lui (hi.rl nhr L:li€c chuyd cdng tyNhiNudclhinh c6ngry c0plitr:ngiiy 1214/2005 dr,l richUBNDtinh Trn vinh ra quyat dinh s6 523/QD cTT !a vi€c ci lhin h6a c6ns ty Trn Bic

Neay 19/4/2006 Dai hii cd ding lhidr lif c6ng tt c6 Phdn Td Bic lhnne quadiiu le t6 chuc hoit ding, biu h6i dong qudn trikiat r6ng ginm ddc cong1v.

Ngdnh ngha kinh doanhl

Sdn rlit!i cha bi6n clcsin lhaD tn riidir.

s6-\uiLrj.unll'i',.i -, t J r: ,1' n o r1\ \o JnJ rhi.n ro drJ n dux

miy mac, vir lr neuyen var liCuphN vU clo sin xlart, che

Von dieu le:32 849 88O.UU0 dane ViatNJnr'

CVHD Ngd)ir ThiThrnh llrv sv lH:NlnThilhdyTranJ

2.1.2 Chtu nrtrg nhi6m vg cia don

+ Ch':tc ndngl

- Thu mua vd ch€ bian cic sin phin ft rr6i dua.

- Sid xuiit va x;L khdu c6c sin !hdn: Than ho?r tinh xs dia, than xo dna, coo dio

ray.

Khong ng'tng duy t.i vt rhiit trii:n crc hoat d6ns sir xudr kjnh do.nh

dong vi sn dltng vdn c6 hieu qui, tao viec lAm d, dinh cho ngu&i tao

fiu nhap nhim cei ftiOn ddi sitng cna ngudi lao done ddn bao lgi

don& ldn tdn nghia vu vdiNgan s6ch Nhd ntrdc

T6 chtc bO niy

S{t d0 t6 chilc bO ndy:

cong ty c6 cd.eu t0 chfc th.o m6 hinh rqc iuy6n <hric nrng Emg dlu hban giiim ddc diCu hdnh hoat dong s,in xuir kinh doanh cta c6ng b,, cAc phdng banvua ld tham mm vna la truc tiap thvc hien nhiem n c$ trOn giaoph6

86 n6y ean nhe co ciiu hap ly, gina cdc phong ban c6 sq ph6i hqp voi nhau dt

am choholldons cna c6ns ry nd n6p !i ddns bO

- Chfc nlng vd nhiem vu crtaciicphOne ban

+ Tong cidn doc

HOI OONC QUAN

BAN GIAM DOC

CVHD: Nsuy6n lhi Thanh'$ny SVTII Ne6TIiTl'uyTr&g

, Chiu tich nhi€m diau hi.h 1oan bO lo.r dong cna 6Ds ly di sau vdo cdc mi1 dchnc, nlan qr, chinh sdch lro ddng, tian luotrg dinh hudng chi6n lrqc ph6t lrian sanxualkinhdo.nh, cbnglarcxny dtng vd phitkiendoin lho.

-Ldnh daolhcochadO nol lhr:i rtudrg vd diau lO hoar dong cn c6ng ry

- Chiu lidch nhian ve crc quy€t dinh crla,nirh irudc Ding, Nhi Nddc, h6i.lOnC quinlri!i phip luit Nu.tcCdngl]i,a xdHoiChir-ghir Vi€tNdn

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( r:u ,rrch nl,ka rtud sidm ddc \.i Nni \rdc ve k;r qu- rtruc hiin nniim w !r]a

- Tham muu da xuir len cisDr d6c nhnnsi ki6n, kian nshi, chi6n luqc kinh doanh c6tieu qu1 1o runs r) , - e rip l.a B 'n L,irn d;c ct'.,, I tch n\iim n\jms qrrdr dinh

C6 nhiem vu ghi chdp ciic nehi€! vu kinh ri phdt sinh lhin ed day dn, kip thdi,.1.,r1 rch rA rruns,h.r \i ,'nh h nh inn doanh cur c ne r|hop d;ns ,rr" bln c:cklioin no, phin tich hi€u qtri hoat d6n8 knrh dornh tinh hinh thuc hien nehia v! ihuddiji vdi Nhd nudc) Lap cic blo cdoquyitodn theo didh k! thiing qui,ntun

+ Pha'ng ki thuiir- c6nC ngh€

Tham nn cho ban gitin dic tong cOre lic quin li kt fiuat: ki lhu sin xuil,x,t It cdc sv c6 n6y na,c, da,y uyan sin xlil ctu ctic phiin xudng, xi nshiep, thrnmuu tro,\g c6ng ltrc itiD bio chit kdng sin pham, dinh n,ir crc chi li€u nguyen vatliCu, nhien Ii'.u trong roln cOng ty

Thvc hien cong tlc kt lhuit, an 1oitr Iao ding, bio h0l.o dong cong l6c hua'nluyQn dlnh kj cho ngudi lao dong !e ci,nS tiic bijoh0lao dQns theo quy dlnh crla !h6pluir vc lao doDs

cn ban giin d6c lrcne cang tac thi nghian, coDgl6c I6aktrlJ; ,oisi hc ,l'uc h an riic rhr 1s\iLncic :nxuit khiu hay xuil b6n cho nritfudns noidia

Thrc hien chr?c ning kianr nshiqnr rhinh phin nhim din biio chit luoogthcolieu chuid lhco quy.linh

Li don vithrrc hi€n nhiein vn sin xudt cdc.ri-t hing ci! cnngly lhu thdn!o.t rinh, xo dr)a tho cdn dta siy, Di,n dua, rhdr gio dna.

Cic phdng, ban, phan xnitng, xi nghiop cb lien quan chiit che ph6i hqP nhipnhang ldi nla! ncu ihiAu n6ttrong cic b0 phnn trong c6ng 1y sii ngnng t€

- Cic phin \udns \r \inghiip rrlrc rh,i(r

2.r.3 Nhnng thtran ldi r,n l(h6 khin cn c6trg ty

CVHD NgulirL lIiIhrnl Thuy SVTH: Ne6 Thi Thny Troe

Duqc su qudD riid chi d.o linh diro, ginp dd cia cic cd quan Nhn nudc COng 1y di r@ hoar d6ng !i 6n dinh vd c6 hiou qur.

sudoin kdt nhiltri vn IuOD neu clo rinh lhin lilch nhiim cna dhs cin bd, nhin liCntrong c6ng ty rrons vi€ lhrc hien nliCm n duoc eiao Ddng thdi tinh d6 chuyennghiap.ghiep v! tr)ng bu6c due liin! len

C6c sin ptam cna c6ng

SVTI I: Ngd -fhi Thny tang

Nhnng s,ln phin cna cOns ty li nhnnS nll hing m chu6ng d6i vdi cdc khrch hangnudc ngodi Dil biQt ld Trung Qu6c

c6ngly c6 cic phOng ban c\l tha cho nan 'iac fuan chuyan cdc chtng 1n cnng dE diLng.Cocau t0 drncb6 niy c6ng ly gon nhc

.dngrlCdh"j 'J l.liriin.ln'hr.:.\inhi'l'noih^ rJ U Jqng o:J IO chul insangstdung binglhan.ld Vdi singki6n sn dungniy di giLip c6rg 1y ti6tkieii, giinchi phi hon ti dOng trong niin

' rl^' lh:n Bin.i,l nhrns,_ r,1'un' || u-gry.onp p,nd:6lho\\tl:

5f hinr Ln n!,1.' kirh.i,ha rid.,'re r r' -,'ro :nh a ons din (onS U n!' Jnj ry cd nhlng rn1 hr" \rjr i r rg nuo neoxr Lho D:n c,J nsoai ri khdne indinh cingeiy i,nh hu,tng danc6ne tt

, J) o i lr cl.rc Ju." \r, d.,,1, l-.n corg ngh:if d;i nsj) I in cho nS-.o ch.j biin

rt nguyen lieu dna ddrg d,ii hlit rdi nhnDg driel thi'i Cir dna chua duoc coi li cAyrl.in.r'h.nh.;u inphirnru.ir -'tuJrr ,1., j'ue ujr rdi'rdhudns\'i.vJyr,_dune x!i1khiu cniiglan: nhu mithdng li sdn rhilm c6 gillricao nhung lqic6lhdigi.n dursngnyen vil li€ul,ao diikhi;n dro do nehidp rit ci,r dtrdc vry uu dii

GVHD: Nguyon fh! ll.nhThU

2.1.4 Ker qui hoqt dOng cna nhnng nih gin diy

KET QI]A IIOATDONGKINH DOANH

3 Doanh thu lhuid ve chg

cap dich vu(10=01-01)

l0 vt.27

Lr4 I4 2t6,212 1r8.5t6,57r,9r0LL

t7726A6'1J1A t78,182,740,087

5 Lqi nhuen,sor ve bin

harne v, cnno ciiD dich vu

10 Ldi nhuiin lhoin lir hort

dong lii

16 Chi phi thue ftu nhip 52 vr.r0 i

17 Ldi nhuiin san thuo lhu

nhip doaih nghi€p

(60=50-51,52)

60

6.568,614,r4910,6.4422 421 8.Liii!dbin rren cop 'iEtr 70 0 0

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