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lý TSC ca Cụng ty gim xuụng l do thanh lý, nhng ban TK 211,213 S 07: S kờ toan gim TSC Tp hp chi phớ liờn TK214 quan ờn Gia Tr hao mũn lu kờ ca ti sn nhng cụ nh thanh lý, nhng banban, thanh lý TK811 Cac chi phớ liờn quan ờn nhng ban, Gia tr cũn li cha thu hi thanh lý thuờ ngoi ca TSC thanh lý, nhng ban TK334,338,152,214 Cac chi phớ liờn quan ờn nhng ban Thanh lý t... kinh doanh ca cụng ty qua 3 nm gn õy u tng trng u Hiờn nay tỡnh hỡnh th trng xõy dng c bn ang cnh tranh quyờt liờt, rt nhiu khú khn do cú s i mi trong c chờ th trng cng nh v chờ qun lý tuy nhiờn Cụng ty a t ra hờt sc vng vng v kinh doanh cú hiờu qu cao iu ú c thờ hiờn rừ hai ch tiờu tng doanh thu v li tc u tng c biờt l doanh thu tng kha cao, ngha v vi Nh nc c Cụng ty thc hiờn y Ngoi ra, Cụng ty Vng... thng kờ TSC ti Cụng ty TNHH Anh Tun a S ghi s k toỏn TSC: Nghiờp v TSC Vng Th Kiu Hng - Lp KT44 - K5 Bao cao tụt nghiờp Trng ai hoc Cụng nghiờp Ha Nụi 24 Khoa Kờ toan Kiờm toan S S giao nhn Ch s hu 05: Ban ghi s kờ toan TSCtoan Kờ (Ban thanh lý) TSC b Chng t s sỏch k toỏn Cụng ty TNHH Anh Tun ang s dng : Lu *Chng t s dng: h s - Biờn bn giao nhn TSC (Mu sụ 01-TSC) kờ - Biờn bn thanh lý TSC (Mu sụ 02-TSC)... thu nhp doanh nghiờp 39 TK 911 Xac nh kờt qu kinh doanh 2.1.2.4 H thng bỏo cỏo k toỏn : - Bao cao ti chớnh hng quý, hng nm gi cho c quan thuờ, c quan thụng kờ, c quan ng ký kinh doanh, bao cao ti chớnh gm: + Bng cõn ụi kờ toan (Mu sụ B01-DNN) + Bao cao kờt qu hot ng kinh doanh (Mu sụ B02-DNN) + Thuyờt minh bao cao ti chớnh (Mu sụ B09-DNN) + Ph biờu Bng cõn ụi ti khon (Mu sụ F01-DNN gi cho c quan thuờ)... Mt sụ chng t s sach ca Cụng ty TNHH Anh Tun 2.2.2.4 Hch toỏn chi phớ sn xut kinh doanh v tớnh giỏ thnh sn phm: a Khai nim chi phớ: Chi phớ sn xut kinh doanh l biờu hiờn bng tin ca ton b hao phớ v lao ng sụng v lao ng vt húa m doanh nghiờp a b ra cú liờn quan ờn hot ng sn xut trong mt thi k nht nh cú thờ l thang, quý, nm b Phõn loi chi phớ: Phõn loi chi phớ sn xut kinh doanh theo ni dung tớnh cht kinh... PHN 2: HCH TON NGHIấP V K TON TI CễNG TY TNHH ANH TUN 2.1 Nhng vn chung v hch toỏn k toỏn ca Cụng ty: 2.1.1 Ni dung t chc b mỏy k toỏn ca Cụng ty: * T chc b mỏy k toỏn trong cụng ty: Vng Th Kiu Hng - Lp KT44 - K5 Bao cao tụt nghiờp Trng ai hoc Cụng nghiờp Ha Nụi 15 Khoa Kờ toan Kiờm toan Viờc t chc thc hiờn chc nng, nhiờm v, ni dung cụng tac kờ toan trong doanh nghiờp do b may kờ toan m nhn Viờc... doanh c m Vng Th Kiu Hng - Lp KT44 - K5 Bao cao tụt nghiờp Trng ai hoc Cụng nghiờp Ha Nụi 13 Khoa Kờ toan Kiờm toan rng ra phm vi ton quục, quy mụ t chc sn xut ca Cụng ty a cú s phat triờn vt bc T ú a lm cho sc sn xut ca Cụng ty cú tục tng trng cao trong nhng nm gn õy, c v doanh thu thc hiờn, np ngõn sach nh nc v li nhun doanh nghiờp; thu nhp ca ngi lao ng c ci thiờn; ngun vụn kinh doanh ca Cụng ty. .. B09-DNN) + Ph biờu Bng cõn ụi ti khon (Mu sụ F01-DNN gi cho c quan thuờ) 2.2 Cỏc phn hch toỏn k toỏn ti Cụng ty TNHH Anh Tun 2.2.1 K toỏn qun tr : ( Hiờn nay Cụng ty khụng s dng kờ toan qun tr ) 2.2.2 K toỏn ti chớnh : 2.2.2.1 Hch toỏn k toỏn ti sn c nh: * Bng thụng kờ ti sn cụ nh ti Cụng ty TNHH Anh Tun : STT 1 2 3 5 Tờn Ti Sn Xe ụ tụ du lch Mit subishi Xe ụ tụ Huyn ai i 91 Dn may vi tớnh May tớnh xach... tớnh v thanh quyờt toan lng cho CBCNV trong cụng ty Kờ toỏn xõy dng c bn: phn anh v tng hp sụ liờu v tỡnh hỡnh thanh toan, quyờt toan vụn u t cụng trỡnh xõy dng c bn da a vo s dng hoc cũn d dang Kờ toỏn chi phớ sn xut va tớnh giỏ thanh sn phm: Cú nhiờm v xac nh chi phớ sn xut v tớnh gia thnh sn phm, vn dng cac phng phap tp hp v phõn b chi phớ, tớnh gia thnh phự hp vi c iờm sn xut ca cụng ty Xac nh . Qx"77Gx^8+=11(x7-x"77G22!= 1:&6F!$b&. 16>:UWR(PI'> ?@$ B¶ng 02 : Danh môc nh÷ng tµi kho¶n C«ng ty ®ang sö dông 