117 sơ đồ kế toán áp dụng cho đơn vị sự nghiệp có thu

CHU BIEN - THAC SY HA THI NGOC HA CN LE THI TUYET NHUNG, CN NGHIEM MANH HUNG 1 SO 00 OONkVIISUiNGHIEPiCOlTHU DA THUG TO/ffiT-CP NGAY116/1/2002 CUfl CHINH BIEN SPAN TH EO.CHE DO DA SLTA OO i Tb OSUNG.OE • S l/N G H IE P ATi KE TOAN KETO ANCA CPHANHA NH: TIEN VA VAT TU; TSCO; THANH TOAN; NGUON KINH PHI; CAC KHOAN THU, CHI; TONG HOP QUA TRiNH TIEP NHAN VA SLf DUNG KINH PHI HOAT DONG, KINH PHI DUAN, KINH PHI THEO DON DAT HANG CUA NHA NUOC; DOANH THU, CHI PHISXKD • K E TO A N TH U E : GlATR! GIATANG, THU NHAP DOANH NGHIEP; CAC LOAITHUE KHAC • DANH MUC, BIEU MAU BAO CAO TAI CHINH CUA DON V| S li NGHIEP CO THU • THONG T U SO 121/2002/TT-BTC NGAY 31/12/2002 CUA BO TAI CHINH HUONG DAN KE TOAN DON Vj SU NGHIEP CO THU THONG TU SO 03/2004/TT-BTC NGAY 13/1/2004 CUA BO TAI CHINH HUONG DAN KE TOAN m CAC DON Vj HCSN THL/C HIEN LUAT NGAN SACH NHA NUOC VA KHOAN CHI HANH CHINH LUAT KE TOAN, LUAT THONG KE NHA XUAT BAN TAI CHINH Ha Noi - 2004 CHU BIEN - THAC SY HA THj NGOC HA C N LE T H I T U Y E T N H U N G , C N N G H I E M M A N H H U N G ■ • 117 SO DO KE TOAN AP DUNG CHO DON VI SIT NGHIEP CO THU ■ ■ ■ ■ DA THIfC HIEN NGHIDINH SO 10/ND-CP NGAY 16/1/2002 CUA CHINH PHU ■ ■ ■ ■ BIEN SOAN THEO CHE DO KE TOAN HANH CHINH S I/ NGHIEP • • • • d A SLfA DOI, BO SUNG DEN THANG 3/2004 VA LUAT KE TOAN ^ KE TOAN C A C PHAN HANH: Tien va vat tu; TSCD; toan; nguon kinh phi; c a c khoan thu, chi; tong hop qu a trinh tiep nhan va sa dung kinh phi hoat dong, kinh phi du an, kinh phi theo don dat hang cu a Nha nude; doanh thu, chi phi SXKD dP KE TOAN THUE: G ia trj g ia ta n g , thu n h a p d o a n h n g hiep ; c a c loai th u e k h a c c^= Danh m uc, bieu m au b a o c a o tai chinh c u a don vj su nghiep c o thu Thong tu so 121 /2002/TT-BTC ng ay /1 /2 0 c u a Bo Tai chinh hudng d n ke toan don vj su nghiep co thu Thong tu so 03/2004/TT-BTC 13/1 /200 c u a Bo Tai chinh hudng d6n ke toan c a c don vj HCSN thue hien Luat N gan saeh nha nuoe va khoan chi hanh chinh Luat Ke to a n , Luat Thong ke NHA XUAT BAN TAI CHINH OAl nr> lU N G T J S B S g C K ! L d l GlCfl T H I E U Che ke toan HCSN Bo Tai chinh ban hanh theo Quyet dinh so 999-TC/QD/CDKT 02/11/1996 di/dc ap dung tu" 01/01/1997 Den nay, Bo Tai chinh da ban hanh nhieu van ban hu’dng dan bd sung, site doi de phu hdp vdi cac chinh sach ve tai chinh va thue gom: Thong tu1so 184/1998/TT-BTC 28/12/1998 Hu’dng dan ke toan quyet toan vat tu1 hang hoa ton kho, gia tri khoi liTdng siTa chira Idn, XDCB hoan d thdi diem cuoi nam , cua ddn vi HCSN; Thong tu* so 185/1998/TT-BTC 28/12/1998 Hu’dng dan ke toan thue GTGT va thue TNDN cua ddn vi HCSN; Thong tu1so 109/2001/TT-BTC 31/12/2001 Hu’dng dan ke toan tiep nhan va su1dung cac khoan vien trd khong hoan lai; Thong tu1so 121/2002/TT-BTC 31/12/2002 Hu’dng dan ke toan ddn vi sir nghiep cd thu; Thong tu’ so 03/2004/TT-BTC 13/1/2004 Hu’dng dan ke toan cac ddn vi HCSN thi/c hien Luat Ngan sach nha ni/dc va khoan chi hanh chinh Vi vay, cd nhieu noi dung quy dinh che ke toan HCSN da difdc thay doi, bd sung va di/dc hu’dng dan d cac van ban khac nhau, dac biet la ddn vi sir nghiep cd thu thiTc hien che tai chinh theo Nghi dinh so 10/2002/ND-CP 16/01/2002 cua Chinh phu, Thong tir so 25/2002/TT-BTC 31/3/2002 cua Bo Tai chinh hu’dng dan thiTc hien Nghi dinh so 10 Tren cd sd Che ke toan HCSN ban hanh theo Quyet dinh so 999-TC/QO/CDKT va cac quy dinh cd bd sung, site doi Che ke toan HCSN tu” nam 1997den (cac Thong tir nhir da neu d tren), de giup cho ban doc nam bat day du noi dung cd ban cua che ke toan ap dung cho ddn vi si/ nghiep cd thu, Nha Xuat ban Tai chinh xin tran gidi thieu cuon sach "117 s o ke toan ap dung cho don vj s i/n g h ie p co th u " tap the tac gia tham gia bien soan: Thac sy Ha Thi Ngoc Ha - Chuyen vien Vu Che ke toan va kiem toan - Bo Tai chinh, Chu bien CiTnhan Le Thi Tuyet Nhung - Chuyen vien Vu Che ke toan va kiem toan - Bo Tai chinh Cu’ nhan Nghiem Manh Hung - Chuyen vien Vu Che ke toan va kiem toan - Bo Tai chinh N oi dung cuon sach gom cd phan: - Tong hdp he thong hoa dirdi dang sd ke toan de minh hoa noi dung cd ban cua che ke toan HCSN va nhCrng quy dinh mdi hoac cd bd sung, site doi, cho ddn vi sir nghiep cd thu Cac sd di/dc trinh bay theo cac phan hanh chu yeu che ke toan HCSN, gom: Ke toan tien va vat tir, TSCD, toan, cac khoan thu, qua trinh tiep nhan va sir dung kinh phi hoat dong, kinh phi dll’ an, kinh phi dau tir XDCB, kinh phi theo ddn dat hang cua nha ni/dc, ke toan hoat dong SXKD , dac biet la ke toan thue GTGT va thue thu nhap doanh nghiep d ddn vi cd hoat dong san xuat, kinh doanh thi/dng gap kho khan, vu'dng mac qua trinh hach toan - He thong hoa danh muc he thong tai khoan ke toan, va danh muc, he thong bieu mau bao cao tai chinh ap dung cho ddn vi sir nghiep cd thu ban hanh theo Quyet dinh so 999-TC/QO/CDKT 02/11/1996 cua Bo Tai chinh va da sCra doi, bd sung den thang 3/2004 TCr giup cho cac ddn vi sir nghiep cd thu thi/c hien dung che do, dac biet la che bao cao tai chinh qua nhieu Ian bd sung, siTa doi Dan v j s i/n g h ie p co thu de cap d cuon sach la ddn vj da thi/c hien Nghi dinh so 0/2001/ND-CP 16/01/2002 cua Chinh phu ve che tai chinh ap dung cho ddn vi su" ghiep co thu Vi vay, cuon sach la tai lieu tham khao huru ich cho doi ngu can bo lam ke toan a cac 3n vi sir nghiep co thu, cac nha quan ly, nha nghien cuu, sinh vien va hoc sinh cac tri/dng nh te tai chinh de ap dung, nghien cuti, tham khao cong viec cua minh Mac du co nhieu co gang cong tac bien soan, song cuon sach chac khong tranh ioi nhi/ng han che nhat dinh Nha xuat ban va tap the tac gia chan cam dn cac y en dcng gop cua ban doc NHA XUAT BAN TAI CHINH MUC LUC Trang Ldi gidi thieu Muc luc A - Danh muc he thong tai khoan ke toan ap dung cho cac ddn vj sir nghiep co thu (Ban hanh theo Quyet djnh so 999-TC/QO/CDKT 02/11/1996 cua Bo Tai chinh va da sua doi, bo sung den thang 3/2004) B - Sd ke toan cac phan hanh 17 Phan I Ke toan tien va vat tu1 19 Phan II Ke toan tai san co dinh 27 Phan III Ke toan cac khoan phai thu 43 Phan IV Ke toan phai tra va toan noi bo 52 Phan V Ke toan nguon kinh phi hoat dong, kinh phi du” an, kinh phi theo ddn dat hang cua Nha nirdc, nguon kinh phi dau tir XDCB 67 Phan VI Ke toan nguon von kinh doanh, chenh lech ty gia, chenh lech thu, chi chiTa xirly, quy cd quan va nguon kinh phi da hinh TSCD 77 Phan VII Ke toan cac khoan thu phi, le phi, thu sir nghiep va cac khoan thu khac 94 Phan VIII Ke toan chi hoat dong, chi dir an, chi theo ddn dat hang cua Nha nirdc 100 Phan IX Ke toan tong hdp qua trinh tiep nhan va sir dung kinh phi hoat dong, kinh phi dir an, kinh phi theo ddn dat hang cua nha nirdc 108 Phan X Ke toan to’ng hdp doanh thu, chi phi va xac dinh ket qua hoat dong san xuat, kinh doanh 113 Phan XI Ke toan Thue gia tri gia tang 123 Phan XII Ke toan Thue thu nhap doanh nghiep, cac loai thue va cac khoan khac phai nop NSNN 32 C - Danh muc, he thong bieu mau bao cao tai chinh ap dung cho cac don vj sir nghiep co thu (Ban hanh theo Quyet djnh so 999-TC/QO/CDKT 02/11/1996 cua Bo Tai chinh va da sua doi, bo sung den thang 3/2004) 137 D - Phu luc 159 Thong tir so 121/2002/TT-BTC 31/12/2002 cua Bo Tai chinh Hu’dng dan ke toan don vi sir nghiep co thu 161 Thong tir so 03/2004/TT-BTC 13/1/2004 cua Bo Tai chinh Hu’dng dan ke toan cho cac ddn vi HCSN thi/c hien Luat Ngan sach nha nirdc va khoan chi hanh chinh 190 Luat so 03/2003/QH11 17/6/2003 cua Quoc hoi nirdc Cong hoa xa hoi chu nghTa Viet Nam ve Luat Ke toan 277 Luat so 04/2003/QH11 17/6/2003 cua Quoc hoi nirdc Cong hoa xa hoi chu nghTa Viet Nam ve Luat Thong ke 300 A - DANH MUG H■ THONG TAI KHOAN KE TOAN AP DUNG ■ i ■ CHO CAC DON VI SO NGHIEP CO THU (Ban hanh theo Quyet djnh 999 TC/OD/CDKT 02/11/1996 va sura doi ho sung theo Thong tu so 184/1998/TT-BTC 28/12/1998, Thong tu so 185/1998/n-BTC 28/12/1998, Thong tu so 109/2001/TT-BTC 31/12/2801, Thong tuso 121/2002/TT-BTC 31/12/2002 va Thong iu so 03/2004/TT-BTC 13/1/2004 cua Bo Tai chinh) 134 So so 116: KE T O A N C A C L O A I T H U E K H A C P H A I N O P N S N N Ke toan thue thu nhap ca nhan: 111 333 (3337) 112 Khi nop thue _ thu nhap ca nhan cho NSNN 661, 662, 631, 635, 241 334 Thue thu nhap ca nhan khau tri/v a o tien lifdng, tien thi/dng Tien lifdng, tien cong, phu cap, phai tra can bo, vien chi/c va cac khoan khac phai tra can bo, vien chi/c de nop NSNN 431 Tien thi/dng phai tra can bo, vien chi/c C hu y: jh u e thu nhap ca nhan thi/c hien theo nguyen t i c khau trif tai nguon Ddn vi co nghTa vu khau trif tien thue thu nhap ca nhan vao lifdng va cac khoan khac phai tra can bo, vien chi/c de nop vao NSNN trifdc chi tra li/dng va cac khoan khac cho cong nhan vien So so 117: KE TOAN CAC LOAI THUE KHAC PHAI NOP NSNN (TIEP) I Ke toan thue nhap khau: 152, 155, 211, 213 3311 So tien phai tra ngudi ban ve nhap khau vat tu1 hang hoa, TSCO , 3337 - Thue khac 111, 112 Thue nhap khau Khi nop thue nhap khau phai nop NSNN Thue mon bai: 631 3337 - Thue khac 111,112 Khi nop thue mon bai Thue mon bai phai nop NSNN 135 C HE THONG DANH MUC BIEU MAU BAO CAO TAI CHINH AP DUNG CHO CAC DON Vj SU NGHIEP CO THU (Ban hanh theo Quyet djnh so 999 TC/QD/CDKT 02/11/1996 va stia doi, bo sung theo Thong tu 18 4/1998/TT-BTC 28/12/1998, Thong tu so 185/1998/TT-BTC 28/12/1998, Thong tu s o 109/2001/TT-BTC 31/12/2001, Thong tu s o 121/2002/TT-BTC 31/12/2002, Thong tu so 03/2004/TT-BTC 13/1/2004 cua Bo Tai chinh) So TT Ky hieu bieu Ten bieu bao cao Thdi han lap bao cao Tai chinh B01-H Quy, X X X X X X X X x X X X X X x X X x X X Bang can doi tai khoan Noi nhan Kho Cap tren bac Thong ke nam B02-H Tong hop tinh hinh kinh phi va Quy, qu ye t toan kinh phi da su" dung F02-1H F02-2H Chi tie t kinh phi hoat dong de nghi Quy, q u ye t toan nam nam F02-3b/H nam Bang doi chieu du/ toan kinh phi Quy, nam B ang doi chieu tinh hinh s ir dung Quy, kinh phi ngan sach tai kho bac NN F02-3a/H Quy, ngan sach tai kho bac Chi tie t th i/c chi du" an de nghi quyet toan nam B03-H Bao cao tinh hinh tang giam TSCD Nam X X B04-H B ao Nam x X X cao ket qua hoat dong sir X nghiep co thu B05-H T h u ye t m inh bao cao tai chinh Nam X 10 B 06-D A Bao cao tiep nhan va s if dung vien Nam x X X Nam X X X Nam X X X Nam X X X tro khong hoan lai nam 11 B 07-D A Bao cao tinh hinh cho vay, thu no, thu lai 12 B08-H Bao cao tinh hinh su' dung so kinh phi quyet toan nam tri/dc chuyen sang 13 B09-SN Bao cao tinh hinh th iic hien cac chi tieu du” toan 137 Ma chifofng: Don vi bao cao Mau so BOI - H (Ban hanh theo QD so 99 9-T C / Q D /CDKT 2/11/1996 cua Bo Tcii chinh) BANG CAN DOI TAI KHOAN Quy nam Dcfn vi tinh: So hieu TK A So dir dau ky Ten tai khoan ke toan Nd B Co So phat sinh Luy ke tir dau Ky nam Nd Co Co Nd So dir cuoi ky Nd Co A - Cac TK bang Cong B - Cac TK ngoai bang N g a y th a n g nam Ngtfdi lap bieu Thu trifofng dcfn vi (Ky, ho ten) 138 Phu trach ke toan (Ky, ho ten) (Ky ten, dong dau) Ma ehu’dng: Mau so B02 - H Ddn vi bao cao: (Ban hanh kem theo Quyet dinh so 999- T C / Q D /CDKT 2/1111996 va si/a doi, bd sung tai Thong tU so 121/2002/TT-BTC 31/12/2002 cua Bo Tai chinh) TONG HOP TINH HINH KINH PHI VA QUYET TOAN KINH PHI DA SU DUNG Quy nam Phan I- Tong hdp tinh hinh kinh phi Nguon kinh phi So TT Dcfn vi tinh: Chia Nguon Ngan sach khac Vien trd Cap Tong Ma So Chi tieu A B 1 KP chiia quyet toan ky trudc chuyen sang - Tir nam trudc chuyen sang Luy ke T.ky Kinh phi ky a) Duoc phan phoi ky T ky Luy ke T ky Luy ke Tong KP thud di/dc su" dung ky (01+ 04) So da chi de nghi quyet toan ky Kinh phi giam ky (Nop tra, giam khac) Kinh phi chi/a chuyen ky sa u quyet 01 02 03 04 b) Thue nhan ky 3 Luy ke Kinh phi hoat dong thi/dng xuyen (HCSN) C T ky toan 05 06 07 08 [05 - (06 + 07)] II Kinh phi Nha nude dat hang KP chifa quyet toan ky trudc chuyen sang 09 - Ti/ nam trudc chuyen sang 10 Kinh phi ky a)- Duoc phan phoi ky 11 b)- Thue nhan ky 12 139 A B Tong KP difdc sir dung ky (09 + 12) C 13 So da chi de nghi quyet toan ky 14 Kinh phi giam ky (Nop tra, giam khac) 15 Kinh phi chifa xin quyet toan chuyen ky sau 16 [13 - (14 + 15)] III Kinh phi chudng trinh duan K.P chifa quyet toan ky tri/dc chuyen sang 17 - Tir nam trudc chuyen sang 18 Kinh phi ky a) Duoc phan phoi ky b) Thue nhan ky 19 20 Tong KP difdc sif dung ky 21 (17+ 20) So da chi de nghi quyet toan ky 22 Kinh phi giam (Nop tra, giam khac) 23 Kinh phi chifa chuyen ky sau 24 quyet toan [21 - (22 + 23)] IV Kinh phi thue hien tinh gian bien che KP chifa quyet toan ky trifdc chuyen sang 25 - TU nam trudc chuyen sang 26 Kinh phi ky - Duoc phan phoi ky - Thue nhan ky 27 28 Tong KP difdc sif dung ky 29 (25 + 28) So da chi de nghi quyet toan ky 30 Kinh phi giam (Nop tra, giam khac) 31 140 — - B _ Kinh phi chifa quyet toan chuyen ky sau [29 - (30 + 31)] Kinh phi thue hien cac nhiem vu dot xuat KP chifa quyet toan ky trifdc chuyen sang - Tif nam trudc chuyen sang Kinh phi ky - Duoc phan phoi ky - Thue nhan ky To’ng KP dUdc sif dung ky (33 + 36) So da chi de nghj quyet toan ky Kinh phi giam ky (Nop tra, giam khac) Kinh phi chifa chuyen ky sau quyet toan [37 - (38 + 39)] Nguon von kinh doanh So dau ky Tang ky Giam ky So lai cuoi ky (44 = 41 + 42 -43) Von xay dung cd ban Von ky trifdc lai chuyen sang ky Von thifc nhan ky Tong so von difdc sif dung ky (45 + 46) So von XDCB da sif dung ky - Da hoan ky Von XDCB giam ky (Nop tra, giam khac) Von chua sif dung chuyen ky sau (47- 48 - 50) Phan II Tong hop kinh phi da suf dung de nghi quyet toan Chia Muc Tieu Ma so Noi dung chi muc Tong so Ngan sach Nguon Cap A D C B I - Chi hoat dong thudng xuyen 100 III - Chi duan khac 001 II - Chi theo ddn dat hang Nha nude Vien tro 200 1.Chi quan ly Chi thi/c hien IV- Chi tinh gian bien che 300 V- Chi thirc hien nhiem vu dot xuat 400 Cong N gay thang nam Ngu’di lap bieu Phu trach ke toan Thu trifofng dOn vi (Ky, ho ten) (Ky, ho ten) (Ky, ho ten, dong dam Phan III- Quyet toan von dau tuf, von si^a chufa Idn suf dung ky So von da thirc s T T Tong Ten cong trinh va hang Ma so muc A B Cong tac C Khoi luting xay dirng va sura chOra So von da sir dung Gia trj khoi li/dng cong trinh Idn hoan hoan hien luy ke du den toan cuoi n3m di/dc du dieu kien cap phat tri/dc duyet cong trinh So von di/dc sir dung Ky bao cao Luy ke tir dau nam Ky bao cao Tong so Trong NSNN Tong so Trong NSNN Tong so Trong NSNN Tong so Luy ke tir dau nam Trong XL TB 10 Trong Tong so Ky bao cao 11 XL TB Tong so 12 13 14 Luy ke tir dau nam Trong XL TB Tong so 15 16 17 Trong Ky bao cao XL TB Tong so 18 19 20 Luy ke tir dau nam Trong XL TB Tong so 21 22 23 01 SCL II D3u tir xay dung mdi 51 Tong cong 99 N g a y th a n g nam Ngu’di lap bieu Phu trach ke toan Thu trifdng ddn vi (Ky, ho ten) (Ky, ho ten) (Ky ten, dong dau) \ Trong XL TB 24 25 Ma ehu’dng: Mau so F 02 - H Don vi bao cao: (Ban hanh kem theo Quyet dinh so 999- TC /QD /CDKT 2/1111996 va si/a doi, bo sung tai Thong tif so 121 /'2002/TT- BTC 31/12/2002 cua Bo Tai chinh) CHI TIET KINH PHI HOAT DONG OE NGHj QUYET TOAN Nguon kinh p h i: ChiMng Lon i K h oa n Hung Ddn vi tinh: Muc Tieu muc Chi tieu Ma so Ky trudc chuyen sang A B C D So kinh phi dUdc su" dung So thUc nhan Tong so duoc su1 Ky Luy ke dung ky nay tif dau nam So KP da sir dung de nghi quyet toan Ky Luy ke tir dau nam So kinh phi chua quyet toan chuyen ky sau N g a y th a n g nam Ngifdi lap bieu Phu trach ke toan Thu tru’dng ddn vj (Ky, ho ten) (Ky, ho ten) (Ky ten, dong dau) M£ u Ma chtfOng: Dtfn vi bao cao: so F 02 - H (Ban hanh theo QD so 999-T C /Q D /CD K T / 11/1996 cua Bo Tai chinh) CHI TIET THUC CHI DU AN OE NGHi QUYET TOAN Ten du an: Ma so: Thuoc chudng trinh: Khoi dau: Ket thue: Tong so kinh phi dUdc duyet: So difdc duyet ky nay: Cd quan thue hien du an : s TT A Muc Tieu muc Noi dung Ma so Ky B C D E 1 So KP ky tri/dc chuyen sang 01 II So KP thi/c nhan So KP dUdc sir dung So KP da sir dung 04 V So KP da thu hoi 05 VI So KP de nghj quyet toan 06 VII So KP chuyen ky sau 07 03 IV 02 III Luy ke tu1 Luy ke tif dau nam khoi dau X X X X Thuyet minh Muc tieu, noi dung nghien cuu theo tien da qui dinh: Khoi luong san pham da hoan thanh: N g a y th a n g nam Ngu’cfi lap bieu Phu trach ke toan Thu trtfOng dOn vi (Ky, ho ten) (Ky, ho ten) (Ky ten, dong dau) 145 Ma chtfdng: Ddn v i: Ma so DVSDNS: Ngan sach: (Mau so F02 - 3a/H) (Ban hanh theo TT so 03 /2004 / TT-BTC 13/0112004 cua B T C ) BANG OOI CHIEU DU TOAN KINH PHI NGAN SACH TAI KHO BAC Q u i nam 200 Loai A Du" toan Dl / giao nam toan KP Nhom Muc Khoan nam Ti/ muc Bo tri/dc dau Cong sung lai nam B C D Nop khoi Dl / Di/ toan da phuc di/ Di/ toan rut toan toan diroc sir Luy lai Luy dung Trong ke tir Trong ke ti/ a kho bac ky ky dau dau nam nam nam 10 Xac nhan cua Kho bac Ddn vi suf dung ngan sach Ngay thang nam 200 Ngay thang nam 200 Ke toan Giam doc Kho bac Ke toan trifdng Thu trifdng dofn vj (Ky, ho ten) (Ky, ho ten, dong dau) (Ky, ho ten) (Ky, ho ten, dong dau) 146 Ma chirdng: Ddn vi : Ma so DVSDNS: Ngan sach: (Mau so F02 - 3b/H) (Ban hanh theo QD so 999-TC/QD / CDKT '211111996 va sita doi theo TT so 03/2004 / TT-BTC 13/01 /2004 cua BTC) BANG DOI CHIEU TINH HINH SU DUNG KINH PHI NGAN SACH TAI KHO BAC NHA NUOC, Quy nam Muc luc ngan sach nha nifdc Tieu Nhom Khoan Muc Loai muc muc D B C E A Tam u’ng Con lai Phat sinh ky cuoi ky Thirc chi Phat Luy ke sinh Tong cong Luy Phd)t sinh ke Xac nhan cua Kho bac Ddn vj siV dung ngan sach Ngay thang nam 200 Ngay thang nam 200 Ke toan Giam doc Kho bac Ke toan tru’dng Thu trifdng ddn vj (Ky, ho ten) (Ky, ho ten, dong dau) (Ky, ho ten) (Ky, ho ten, dong dau) 117 Ma chtfdng: Ddn vi bao cao Mau so: B03 - H (Ban hanh theo QD so 99 9-T C / Q D /C D K T 2/11 /1996 cua Bo Tai chinh) BAO CAO TiNH HiNH TANG GIAM TSCO N a m D(fn vi tinh s TT Chi tieu B A Ddn vi tinh C Oat Nha cua, vat kien true SL Tang nam GT SL GT Giam nam SL GT So cuoi nam SL GT m2 So dau nam Cai - Nha lam viec - Nha d - Cac cong trinh phu trd May moc thiet bj Phuong tien van tai Phuong tien quan ly TSCO hiiru hinh khac TSCO vo hinh N g a y th a n g nam Ngifdi lap bieu Thu tru’dng ddn vi (Ky, ho ten) 148 Phu trach ke toan (Ky, ho ten) (Ky ten, dong dau) ... PHAI THU KHAC 311 (3118 - PHAI THU KHAC) 1 , 112 111, 112, 152, 155 Khi cho vay, cho muon tien vat tif, Khi thu dutfc tien dung cu, san pham, hang hoa cac khoan nd phai thu va cac khoan phai thu. .. 6611 66111 Chi thudng xuyen 66112 Chi khong thudng xuyen 6612 Nam 66121 Chi thudng xuyen 66122 Chi khong thudng xuyen 6613 Nam sau 66131 Chi thudng xuyen 66132 35 Nam trudc Chi khong thudng xuyen... TOAN TONG HOP DOANH THU, CHI PHI VA XAC DjNH KET QUA HOAT DONG KINH DOANH PHAN X I KE TOAN THUE GIA TRj GIA TANG PHAN X II KE TOAN THUE THUE THU NHAP DOANH NGHIEP, CAC LOAI THUE VA CAC KHOAN PHAI