Kế toán xác định và phân tích kết quả kinh doanh tại công ty TNHH tư vấn thiết kế xây dựng AA

TRlTOfNG DAI HOC AN GIANG KHOAKENHTE-QUANTRIKINHDOA1NH KHOA LUAN TOT NGHIEP DAI HOC KE TOAN XAC DEVH VA PHAN TICH KET QUA KINH DOANH TAI CONG TY TNHH TU* VAN THIET KE XAY DU*NG AA Chuyen nganh: K^ Toan Doanh Nghiep Sinh vien thyc hin: Vo Thi Nggc Tiroi Ldp: DH10KT MSSV: DKT093155 Giang vien huong dan: Tran Kim Tuyen An Giang, thdng 05 nam 2013 CONG TRINH HOAN THANH TAI KHOA KINH TE - QUAN TRI KINH DOANH TRtfCfNG BI HQC AN GIANG Ngucri huang dan: Tran Kim Tuyen Ngudi cham, nhan xet 1: Ngirdi chim, nhan xet 2: Khoa luan dirac cham tai Hoi dong chdm khoa luan Khoa khih te - Qu^n tri kinh doanh ngaythangnam LOOE CAM CfN -Truce tien, toi kith guri lei chuc sue kh6e den quy My co va toan M Ban Giam hieu Truong Dai Hpc An Giang -Toi xin chan cam on quy My co Khoa Kinh t6 - Quan tri kinh doanh Truong Dai Hpc An Giang da truy6n dat nhOng kien thuc v6 chng quj^ bao thai gian theo hpc tai trucng va tao mpi di^u kien giiip toi hoan chucng trhth hpc nganh Ke toan Doanh nghiep -Toi xin cam en C6 Tran Kim Tuyen da tan tinh gitip d5, hudmg dan, chinh sua nhung sai s6t suot thW gian lam khoa Iuan tot nghiep de cho cuon khoa luan dupe hoan thai gian quy dinh -Mac du da co nhi^u co ging nhung bai bao cao thuc tap kho tranh khoi sai sot, rat mong nhan dupe su d6ng gop cua quy thay co de bai bao cao dupe hoan chinh hern -Toi cung xin bay to long biSt en chSn dgn Ban Lanh dao Cong ty TNHH Tu vin ThiSt ke Xay dung AA, cac anh, cac chi p Phong Ke toan cua Cong ty da tao mpi dieu kien ve thai gian va khbng gian de toi c6 the hoan thien bai bao cao thuc tap tot nghiSp tai cc quan -Cuoi cung, toi xin kinh chuc quy thay c6 trucrng Dai hpc An Giang dupe doi dao Stic kh6e, cong mpi lihh vuc de tiep tuc cong viec gi^ng day cua minh Chuc Cong ty TNHH Tu vln Thiet ke Xay dung AA cang phiat trien manh me, cong mpi du an tucng lai -Toi xin chan c^m on! An Giang, 08 thing 05 nam 2013 Sinh vien thuc hien V6 Thi Ngpc Turn TOM TAT Trong ndn kinh te thi trufrng hien nay, canh tranh la mot xu the tat yeu khdng the trdnh khdi cua cdc cdng ty, canh tranh cung la dong lire thtic day ede cdng ty san xuat won len tu khdng dinh minh, de ton tai va phat tridn Vi vay phai hoat dong cd hieu qua mdi co the dting vung trdn thi truong, du sue canh tranh vai cac cong ty khac va ngoai nude, vita cd dieu kien tich luy, md rong san xuat kinh doanh, vua dim bdo ddi song cho ngudi lao dong va lam tron nghia vu doi vdi Nha nude Be hoat dong cd hieu qua, cac cong ty phdi thdng qua nghien cdu, phdn tich, danh gia toan bo qua tnnh hoat dong vi kinh doanh cua cong ty dua tren so lieu cua k^ toan Thdng qua phan tich, cong ty mdi cd the khai thac het nhung kha nang tiem tang, hieu rd duqc nhQng tiem an chua duqc phat hien Cung qua cdng ty mdi thiy ro nguyen nhan, ngudn gdc cua cac van dd phat sinh va cd giai phap cu the de nang cao hieu qua hoat dong kinh doanh cda cdng ty Nhan thuc duqc tdm quan tren nen tdi da chqn dd tai "Ke toan xac dinh va phan tich ket qua kinh doanh tai Cdng ty TNHH Tir van Thiet ke Xay dtrng AA" Bo cue khoa luan gom: Chtrong 1: Md dau Chinmg 2: Co so ly luan vi ki toan xac dinh va phan tich kit qua hoat dong kinh doanh Chuong 3: Gidi thieu tong quat vi Cdng ty TNHH Tir van Thiet ke Xay dung AA Chuong 4: Ke toan xac dinh va phan tich kit qua hoat dong kinh doanh tai Cdng ty TNHH Tu van Thiit ki Xay dung AA Chuong 5: Nhan xet, kien nghi, giai phap va kit luan DANH MUC TIT VlliiT TAT BB Bien ban BCC B^ng chant cong BCKTT Bang chiet khau toan BH Ban hang BHXH Bao hiem xa hoi BHYT Bao him y t8 BTT B^ng toan CB-CNV Can bp cong nhan vien CCDC Cong cu, dung cu CCDV Cung cap dich vu CKTM Chi^t khau thucmg mai CKTT Chi^t kMu toan CP Chi phi CSH CM s^ huu DH Daihan DP Dir phong DT Doanhthu DKKD Dang ki kinh doanh GD Giam doc GGHB Giant gia hang ban GTGT Gia tri gia tang GVHB Gia von hang ban HD Hop dong HDKD Hoat dong kinh doanh HDTC Hoat dong tai chinh HH Hang hda HTK Hang ton kho KH Khach hang KT.CPSX Ke toan chi phi san xuit KTSX Ky thuat san xdt KT.TH Kg todn tgng hap KT.TL Kg toan ti6n luang KT.TM, TGNH Kg todn tien mat, tign gCri ngan hang KT.TSCD Ke to^n tai san co dinh KT.TT Ke todn toan KT.VT Kg todn vat tu NCC Nha cung dp NH Nginhan NKC Nhat ky chung NSNN Ngan sach nha nuac NVL Nguyen vat lieu NVVC NMn vien van chuyen PC Phigu chi P.KT Phhng ke toan PXK Phieuxuatkho QLDN SXC Qu^n ly doanh nghiep SXKD S^n xudt kinh doanh SXTM Sdn xuat thuang mai TB Trung binh TGNH Ti^n gui ngan hang TH T6ng hop • TK Tai kho^n TKDK Tai khodn d^u ky TN Thu nhap TNHH Trach nhiem him han TP Th&nh pham Tr.d Trieu dong TSCD Tai sdn c6 dinh TT Thanh toan UBND Uy ban nhan dan V/C Van chuygn S^n xuit chung DANHMUCBANG Trang Bang 3.1: Tinh hinh bien dong doanh thu, chiphf, Iqinhuanqua3 nam45 Bang 4.1 S6 cai tai kho^n 511-.55 Bang 4.2 S6 cai tai khoan 63260 Bang 4.5: S6 cai tai khoan 642164 Bang 4.6: S6 cai tai khoan 642268 Bng 4.3: S6 cai tai khoan 51572 Bang 4.4: S6 cai tai khoan 63575 Bang 4.7: S6 cai tai khoan 71177 Bang 4.8: So cai tai khoan 81178 Bang 4.9: S6 cai tai khoan 91181 Bang 4.10: Ket qua kinh doanh cua Cong ty TNHH Tu v^n Thi6t k^ Xay dung AA-thing 12/201283 Bang 4.11: KSt qua hoat dong kinh doanh giai doan 2010 - 201284 Bang 4.12: Bang t6ng hop chi phi85 Bang 4.13: Tinh hinh thuc tS doanh thu qua nam86 B^ng 4.14: Bang tong doanh thu BH va CCDV tu cac nam truce chuyen sang nam 201286 Bang 4.15: Tinh hinh DT thtrc t^ so vai DT ke hoach qua nam88 Bang 4.16: Tinh hinh thuc hien cac cong trinh qua nam89 Bang 4.17: Tinh hinh thuc hien chi phi qua nam91 Bang 4.18: Tinh hinh thuc hien loi nhuan qua nam94 Bang 4.19: Tinh hinh thuc hien LN thuc te so v6i LN k6 hoach qua nam96 Bang 4.20: Bang t6ng hop kSt qua phan tich cac nhan t6 anh huong dSn LN cua tung hoat dong101 Bang 4.21: Bang phan tich tinh hinh tai san102 Bang 4.22: Bang phan tich tinh hinh ngu6n von104 Bang 4.23: Bang phan tich ti le toan hien h&nh105 B^ng 4.24: Bang phan tich ty le toan nhanh106 Bang 4.25: Bang phan tich ty s6 ncr tren v6n chh s^ huu108 Bang 4.26: B^ng pMn tich ty s6 no tren ting t^i san109 Bang 4.27: Bang phan tich ty s6 khoan phai thu tren tai san ngin han110 Bang 4.28: Bang phan tich ty so khoan phai tra tren thi san ngan hanIll Bang 4.29: Phan tich ty suit shih loi tren doanh thu qua nam112 Bang 4.30: Phan tich ty suit sinh loi tren tong tai s^n qua nam113 Bang 4.31: Phan tich ty suit sinh loi tren v6n chu sd hiiu qua nam114 B^ng 4.32: Phan tich ^^ suit sinh Iqi tren ting chi phi qua nam115 Bang 5.1: T6ng hop nhung mat tin tai cong ty124 DANHMUCBlEUBO Trang Bieu 4.1: Bigu the hien tlnh hinh thuc hien DT qua nam 2010 - 2012 87 BiSu d6 4.2: Bieu th hien tinh hinh DT thuc t6 so voi DT k^ hoach qua nam88 Biiu 4.3: Bi^u d6 the hi^n ty trpng doanh thu theo quy mo cong trtnh90 BiSu d6 4.4: Bigu d6 thg hien tinh hinh bi&i dong t6ng chi phi qua nam92 Bieu 4.5: Bi6u the hien su bi6n dong lpinhuan qua nam 95 Bieu 4.6: Bieu the hien tinh hinh loi nhuan thuc te so vcri loi nhuan ke hoach qua nam97 Bieu 4.7: Bieu the hien tinh hinh tai san cua cong ty qua nam103 Bieu 4.8: Bieu the hien tinh hinh tai san cda cong ty qua nam104 Bieu 4.9: Biu the hifn ty s6 kha nang toan107 Bieu d6 4.10: Bidu the hien cac ty so qu^n tri np namIll Bi^u d6 4.11: Bi6u d6 the hien nh6m chi tieu kh^ nang sinh lbi nam 116 DANHMUCSOBO Trang So d6 2.1: So (16 hach todn CKTM, hang b&n bj te^ Iai, GGHB thu6c d6i tuong chiu thui GTGT (theo phuong phap khiu trtr)7 So d6 2.2: So d6 hach todn CKTM, hang ban bj tea Iai, GGHB thuoc d6i tupng chiu thue GTGT (theo phuong phap true tiip)7 So 2.3: Sa d6 hach toan thuS TTDB, thuS xuit khiu, thue GTGT phai nop theo phuong phap true tiep9 So 2.4: So d6 kS toan xac djnh doanh thu thuin10 So 2.5: So d6 kS toan xdc djnh gia v6n hang ban13 So d6 2.6: So d6 hach toan chi phi quan ly kinh doanh15 So d6 2.7: So k6 toan xac djnh doanh thu hoat dong tai chinh17 So d6 2.8: So d6 ke toan xac djnh chi phi hoat d6ng tai chinh19 So 2.9: So d6 k6 toan xac djnh thu nhap khac21 So 2.10: So d6 k6 toan xac djnh chi phi khac23 So d6 2.11: So ke toan xac djnh chi phi thue TNDN25 So d6 2.12: So hach toan xac djnhkSt quikinh doanh27 So d6 3.1: Day chuy^i sdn xuat be tong39 So 3.2: So bo may t6 chiic40 So 3.3: So d6 bo may k^ toan42 So 3.4: Trinh tu ghi so ke toan theo hinh thue ke toan teen may vi tinh44 So 4.1: Quy teinh luan chuyen hoa don GTGT49 So 4.2: Sa dong du lieu luan chuySn chteng tir doanh thu tir cong telnh xSy dung51 So 4.3: So d6 hach toan doanh thu thuan thdng 12/201256 Sa d6 4.4: So d6 dong du lieu luan chuyen chiing tir xuit kho ban phim 57 Sa d6 4.5: So hach todn gia v6n hang ban thang 12/201261 So d6 4.6: So d6 dong du: lieu luan chuyln chung tir chi phi van chuyin62 So 4.7: So d6 hach to^n chi phi ban hang thang 12/201265 Sa 4.8: So d6 dong du: lieu luan chuy&n chiing tir CP nhan vien quan ly66 So d6 4.9: So d6 hach toan chi phi quan ly doanh nghiep thang 12/201269 So d6 4.10: So d6 dong du lieu luan chuy^n chiing tir thu tiin Iai ngan hang70 PHU LUC Phu luc 01: Danh muc chfeig tir dang sir dung tai cong ty Phu luc 02: Danh muc tai khoan dang sir dung tai cong ty Phu luc 03: Danh muc so sach dang sit dung tai cong ty Phu luc 04: Bang can doi kd todn nam 2011 Phil luc 05: B^ng can d6i k^ toan nam 2012 BB nghiem thu vat Bang djnh miic NVL PXKkiemV/CnQi b9 vattix GBN nhp xudt kho * PhiSu xufit kho tir * Phieu nhap kho * * * ^ * BTT luang * B&ng chSm cong 2 1 Tn-iap * Bat huge Hoa dan GTGT Ten chung tir So lien STT Loai P.KT P.KT P.KT P.KT P.KT KT.VT P.KT T.Trudng P.KT Noil^p; KT.VT KT.VT GB KT.VT KT.TH KT.TH KT.TL KT.TL GB t • ; Thu Kho KT.VT KT KT.VT KT.VT KT.TH TV ^ 2' '•• Thu Kho Thu Kho T.Quy KT.BT Luanchuyen Phu luc 01: Danh muc chung tit dang sir dung tai cong ty S6Cai BTH BTH 2, SoCai SoCai S6 theo doi SoCai , Ghis^ Phu luc 01 TSCD KT P.KT ThiiKho KT.TSCD (Ngudn: Phong ki todn) * 15 BangkilmkeTSCD 2 * 14 BBkigmkeNVL ThuKho KTTM,TG T.Quy KTTM, * 13 Bang ki^m kS quy KT.VT KT.TL KT.TH KT.TT * Phieu chi TGNH S6Cai BTH T.Quy KT.TL KT.TH KT.TT * 11 Phigu thu 12 S6Cai BTH T.Quy KT.CPSX ThuKho KTCP * 10 BBkilmkeSP Phu luc 02 Phu luc 02: Danh muc tai khoan dang sir dung tai cong ty STT' Tien mat in Tien giri ngto hang 112 Ph^i thu khach hang 131 Thug GTGT dugc khiu trir 133 Thug GTGT dugc khiu trir cita HH, DV 1331 Thug GTGT dugc khiu trir ctia TSCD 1332 Cac kho^n phM thu khac Tai san thieu chcr xtr ^^ Tamiing 141 10 Chi phi tra truac 142 11 Nguyen vat ligu 152 12 Nguygn vat lieu chinh 1521 13 Nguygn vat lieu phu 1522 14 Nhign lieu 1523 15 Cong cu, dung cu 153 16 Chi phi san xuit, kinh doanh da dang 154 17 Th^nhphim 155 138 1381 18 Hang hoa 156 19 Hang giri di ban 157 20 Tai san c6 dinh 21 Nha cira vat kign true 2111 22 May mdc thiet bi 2112 211 23 Tai san c6 djnh vo htnh 20 Hao mon TSCD 214 21 Xay dung ca ban dd dang 241 21 Hao mon TSCD 214 22 Xay dung ca ban da dang 241 23 Mua sam TSCD 24 Phai tra nguai ban 331 25 Thue va cac khoan phai nop NN 333 26 Thu^ GTGT ddu 3331 27 Thu6 thu nhap doanh nghiep 3334 28 Thug thu nhap ca nhan 3335 29 Phai tra cong nh^n vien 334 28 Chi phi phai tra 335 30 Phhi tra phai nop Hiac 338 31 Tai san thira chd xu ly 3381 32 Kinh phi cong doan 3382 33 Bao hi^m xa hoi 3383 34 B^o higm y te 3384 35 Vay, no dai han 341 36 Quy du phong tai tra mat viec lam 351 37 Quy khen thudng phuc lai 353 38 Nguon von kinh doanh 411 39 Quy du phong Tai Chinh 415 40 Lai nhuan chua phan phoi 421 2113 2411 41 Doanh thu BH va CCDV 511 42 Doanh thu tai chinh 515 43 Cac kho&n gi^m trir doanh thu 521 44 Chiet khau thucrng mat 5211 45 Hang bdn bi tra lai 5212 46 Gi&m gia hang ban 5213 47 Gia v6n hang ban 632 48 Chi phi hoat dong tai chinh 635 49 Chi phi qu^n ly kinh doanh 642 50 Chi phi ban h^^g 6421 51 Chi phi quan ly doanh nghiep 6422 52 Thu nhap khac 711 53 Chi phi khac 811 54 Chi phi thu^ TNDN 821 55 Xac dinh ket qu^ kinh doanh 911 (Nguon: Phong ke todn) PhulucO3 Phu luc 02: Danh muc so sach dang sir dung tai cong ty Loai^so ^ T • y.liifu ^ 'i Nhat ky chung SO5-SKT/DNN S6 cdi (Dilng cho Mnh tMc NKC) SO6-SKT/DNN S6 chi tiet (NVL, CCDC, SP-HH) S13-SKT/DNN Bang t6ng hop chi tidt (NVL, CCDC, SP-HH) S14-SKT/DNN So kho (The kho) S12-SKT/DNN So quy ti^n mat SO8-SKT/DNN S6 tien gfri Ngan hang SO9-SKT/DNN S6 theo doi tidn mat, ti^n g^i Ngan Hang S10-SKT/DNN So tai san c6 dinh S15-SKT/DNN 10 So theo doi tai san co dinh S16-SKT/DNN 11 S6 chi tiSt toan vdi nguci mua, nguoi ban S17-SKT/DNN 12 S6 chi ti^t ban hang S19-SKT/DNN 13 SS chi phi san xuit kinh doanh S20-SKT/DNN 14 Bang phan b6 tiSn lucmg va BHXH S22-SKT/DNN 15 Bang phan b6 NVL, CCDC S23-SKT/DNN 16 Bng phan b6 khau hao TSCD S24-SKT/DNN 17 The tinh gia sdn phim S25-SKT/DNN 18 S6 theo doi chi tiet ngudn v6n kinh doanh S27-SKT/DNN 19 S6 theo doi thuS GTGT S 01-DN 20 So chi tiet thud GTGT ducrc hoan lai S 02-DN 21 S6 chi tiet thue GTGT ducrc miin giam S 03-DN (NguSn: Phong ke toan) Phu life 04 Cong ty Tit van Thiet ke XSy Dung AA 52 Le Lgi, P My Binh, TPJLong Xuyen, T An Giang BANG CAN BOI KE TO AN Nam 2011 MAU SO B 01-DN Bern vi: VND A.TAI SAN NGAN HAN (100=110+120+130=140+150) 100 27.250.713.058 23.811.162.622 lien 110 2.534.583.017 4,634.301.987 l.Ti^n 111 112 V.01 ngun han 120 V.02 Hl.Cac khoan phai thu 130 15.741.815.481 11.686.806.527 l.Phhithukhachhang 131 132 13.167.962.742 9.581.891.246 3.429.603.723 1.879.587.563 144.249.017 225.327.718 7.620.329.361 6.444.263.072 7.620.329.361 6.444.263.072 I.Ticn va cac khoan tuivng diromg 2.Cac khoan tuong ducmg tien 2.534.583.017 2.884.301.987 1.750.000000 H.Cac khoan dau to tai chinh 2.Tra truac cho ngirai ban V.03 5.Cac kho^n ph^i thu khac 6.Du phhng phai thu ngln han kho 135 doi(*) 139 IV.Hang ton kho 140 l.Hangtdnkho 2.Du phbng giam gia hang ton kho 141 149 V.Tai san ng5n han khac 150 1.353.985.199 1.045.791,035 l.Chi phi tr^ trudc ngan han 2.Thue GTGT duoc khiu trir 151 152 690.939.236 452.442.000 663.045.963 593.349.035 V.04 3.Thue va cac khoan phai thu Nha nuoc 154 5.Tai san ngdn han khac 158 B.TAI SAN DAI HAN 200 V.05 20.683.032.456 19.071.769.573 (200=210+220+240+250+260) I.Cac khoan chai thu dai han 210 ILTai san co dinh 220 l.Tai s^n co dinh huu hinh 221 -Nguyen gia -Gia tri hao m6n luy kg (*) 4.Chi phi xSy dung co ban dd dang III.Bat dona san dlu to -Nguygn gia V.08 222 223 230 240 241 V.ll 17.918.519.071 18.365.672.060 14.102.964.112 15.772.672.274 20.558.437.315 20.543.207.860 (6.455.473.203) (4.770.535.586) 3.815.554.959 2.592.999.786 1.508.495.940 V.12 - 1.508.495.940 TV.Cac khoan dau to tai chinh dai han 250 3.B&U tu dai han khac 258 V.Tai san dai han khac 260 261 l.Chi phi tra trudc dai han V.13 V.14 53.025.000 53.025.000 53.025.000 53.025.000 1.100.225.515 755.839.456 1.100.225.515 755.839.456 46.322.482.644 44.494.195.078 TONG CONG TAI SAN (270=100+200) 270 Hi mmm — ••BHw A.NO PHAl TRA (300=310+330) 300 21.068.651.869 20.840.364.303 I.No nean han 310 19.753.835.603 18.355.483.556 l.Vay va no ng&n han 311 9.209.093.335 6.515.658.534 2.Ph^i tra ngudi ban 312 313 8.050.242.497 9.642.43.6 220 1.422.250.785 1.153.498.554 633.854.514 480.579.915 261.673.829 22.307.735 85.318.977 98.175.000 3.Ngudi mua tra tien trudc V.15 4.Thue va cdc khoan phai npp Nha nude 314 5.Ph^i tra ngudi lao dpng 315 316 6.Chi phi phai trh V.16 V.17 9.Cac khoan ph&i tra, phai nop ngan hankhdc lO.Bu phdng ph^i tra dai han 319 320 V.18 ll.Quy khen thudng, phuc lai 323 91.401.666 442.827.599 II.No- dai han 330 331 332 333 1.314.816.266 2.484.880.746 l.Phai tra dai han ngucri ban 2.Phai tra did han noi bo 3.Phai tra dai han khac - V.19 V.20 B.VON CHU S3 HUtJ 334 335 336 400 I.Vonchuso'hfru 410 V.22 l.Von dau tu cua chii sd hiru 4.Vay va no dai han 5.ThuS thu nhap hoan lai phdi tr^ V.21 - - - - 1.309.000.000 2.474.500.000 - - 5,816,266 10,380,746 25.253.830.775 23.653.830.775 25.253.830.775 23.653.830.775 411 412 417 418 17,500,000,000 17.500.000.000 2,713,562,598 2.713.562.598 158.642.528 158.642.528 235.562.789 235.562.789 4.646.062.860 3.046.062.860 ll-Nguon von dau tu XDCB 420 421 ILNsuon kinh nhi 430 - - 440 46.322.482.644 44.494.195.078 6.Du phong tro cap mat viec lam 2.Thang du von co phan 7.Quy diu tu phat trien 8.Quy du phong tai chinh lOJLoi nhuan sau thue chua phan ph6i T6NG CONG NGUON VON (440=300+400) PhulucO5 Cong ty Tir vSn Thiet ke Xay Dung AA 52 Le L^i, P My Binh, TPXong Xuyen, T An Giang BANG CAN BOI KE TOAN Nam 2012MAU SO B 01-DN Bern vj: VND Bi ^^niuvet] ^^^nfibtnlii^iiiv ^rofiHTnn^hii | 100 27.561.107.719 27.250.713.058 tien 110 4.307.134.692 2.534.583.017 l.Ti6n 111 2.Cac khoan tucmg duomg tien 112 A.TAI SAN NGAN HAN (100=110+120+130=140+150) I.Tien va cac khoan tuong dirong V.01 2.207.134.692 2.534.583.017 2.100.000.000 - - - II.Cac khoan dau to tai chinh ngan V.02 han 120 III.Cac khoan phai thu 130 14.812.837.931 15.741.815.481 l.Phai thu khach h^ng 131 11.419.516.946 13.167.962.742 2.Tra trudc cho ngudi ban 132 3.259.611.488 3.429.603.723 5.Cac khoan ph^i thu khac 6.Du phong ph^i thu ngan han kho 135 133.709.497 144.249.017 doi(*) 139 TV.Hang ton kho 140 7.057.729.196 7.620.329.361 l.Hangt6nkho 141 7.057.729.196 7.620.329.361 2.Du phong gidm gia hang ton kho 149 - V.Tai san ngan han khac 150 1.383.405.900 1.353.985.199 l.Chi phi tra trudc ngan han 2.Thu6 GTGT duoc khiu trir 3.Thu^ va cac khoan phai thu Nha 151 152 771.709.802 690.939.236 nude 154 5.Tai s^n ngdn han khac 158 611.696.098 663.045.963 B-TAISANDAIHAN (200=210+220+240+250+260) 200 20.564.046.205 19.071.769.573 I Cac khoan phai thu dai han ILTai san co dinh V.03 V.04 V.05 210 220 - 19.995.207.351 17.918.519.071 l.Tai san co dinh huu hinh 221 V.08 15.352.185.700 14.102.964.112 -Nguyen gia 222 20.543.207.860 20.558.437.315 -Gia tri hao mon luy kS (*) 223 (5:i9i:022.160) (6.455.473.203) 3.815.554.959 4.Chi phi xay dung ca bin da dang 230 V.ll 4.643.021.651 III.Bat done san dau tir 240 V.12 _ 241 - - han 250 53.025.000 53.025.000 3.Dau tu dhi h^n khac 258 53.025.000 53.025.000 V.Tal san did han khac l.Chi phi tra truac d^i han 260 261 1.515.813.854 1.100.225.515 1.515.813.854 1.100.225.515 48.125.153.924 46.322.482.644 -Nguyen gia FV.Cac khoan dau tu tai chinh did TONG CONG TAI SAN (270=100+200) 270 ^ffi>Ji^igN^Ti!ONiy^NHap^P^ V.13 V.14 SIS A.NO PHAl TRA (300=310+330) 300 22.442.522.120 21.068.651.869 I.Nff ngan han 310 20.113.097.724 19.753.835.603 Vay va ng ng^n han 311 8.022.470.000 9.209.093.335 2.Ph^i tra nguiri ban 312 313 9.395.774.174 8.050.242.497 1.498.812.687 1.372.250.785 703.854.514 583.854.514 332.037.212 261.673.829 75.854.696 85.318.977 84.294.441 91.401.666 2.329.424.396 1.314.816.266 3.Nguai mua tr^ tien truac 4.Thue va cac khoan phM nop Nha V.15 V.16 nu6c 314 5.Ph^i tra nguai lao dong 6.Chi phi phai tra 9.Cac khoan ph^i tr^, ph^i n^p ngan han khac 315 316 V.17 319 V.18 lO.Du phong phai tri dai han ll.Qu^ khen thufrng, phuc lgi 320 323 II.Na dai han l.Phii tra dai han nguai bin 330 331 - V.19 2.Phai tea dai hgn ngi bg 332 3.Phdi tea dai h^n khac 333 4.Vay vh ng dai han 334 V.20 5.Thue thu nhap hoan lai phai tea V.21 b.v6n chu sd huTj 335 336 400 I.Von chu sd hint 410 V.22 l.Von dau tu ciia chu so him _ - - 2.320.500.000 1.309.000.000 8.924.396 25.682.631.804 25.682.631.804 5.816.266 25.253.830.775 25.253.830.775 411 17.500.000.000 17.500.000.000 2.ThSng du v6n co phtin 412 2.713.562.598 2.713.562.598 7.Quy ddu tu phdt trito 8.Quy du phong tai chinh 417 418 158.642.528 235.562.789 158.642.528 235.562.789 lO.Lgi nhuan sau thue chua phSn ph6i 5.074.958.402 4.646.062.860 ll.Nguon von dau tu XDCB 420 421 ILNgudn kinh phi 430 48.125.153.924 46.322.482.644 6.Du phong teg cap mat viec lam TONG CQNG NGUON VON (440=300+400) A.TAI SAN NGAN HAN (100=110+120+130=140+150) 440 • ' '''"' '1^3 I^mdmnrr^^rn''*! Hluvetj ^• @@SE^d^I2 jpmnltfl • 100 27.561.107.719 27.250.713.058 tien 110 4.307.134.692 2.534.583.017 l.Tien 111 2.207.134.692 2.534.583.017 2.Cac kho^n tuong duong tien 112 I.Tien va cac khoan tuong duong V.01 2.100.000.000 - - - II.Cac khoan dau tir tai chinh ngan V.02 han 120 Hl.Cac khoan phai thu 130 14.812.837.931 15.741.815.481 l.PhM thu khach hang 131 11.419.516.946 13.167.962.742 2.Tra truoc cho ngudi ban 132 3.259.611.488 3.429.603.723 5.Cac kho^n ph&i thu khac 135 133.709.497 144.249.017 V.03 6.Du phong phai thu ngan han kh6 doi(*) TV.Hana ton kho 139 140 l.Hang ton kho 141 2.Du phong gi^m gia hang t6n kho 149 - V.Tai san ngan han khac 150 1.383.405.900 1.353.985.199 l.Chi phi tea truce ngan han 151 152 771.709.802 690.939.236 2.Thu8 GTGT duac khau trtr 3.Thu8 va cac khoan phai thu Nha V.04 7.057.729.196 7.620.329.361 7.057.729.196 7.620.329.361 - nuoc 154 5.Tai san ngan han khac 158 611.696.098 663.045.963 B.TAI SAN DAI HAN (200=210+220+240+250+260) 200 20.564.046.205 19.071.769.573 I.Cac khoan phai thu dai han 210 ILTai san c6 dinh 220 19.995.207.351 17.918.519.071 l.Tai san co dinh huu hinh 221 15.352.185.700 14.102.964.112 V.05 V.08 -Nguyen gia 222 20.543.207.860 20.558.437.315 -Gia tri hao mon luy k6 (*) 223 (5.191.022.160) (6.455.473.203) 3.815.554.959 4.Chi phi xay dung co ban da dang 230 V.ll 4.643.021.651 III.B2t dona san dau tur 240 V.12 _ -Nguyen gia 241 - - han 250 53.025.000 53.025.000 3.D&U tu dai han khac 258 53.025.000 53.025.000 V.Tai san dai han khac 260 l.Chi phi tra truck; dai han 261 IV.Cac khoan dSu ttr tai chinh dai V.13 V.14 1.515.813.854 1.100.22.515 1.515.813.854 1.100.225.515 48.125.153.924 46.322.482.644 TONG CONG TAI SAN (270=100+200) 270 ^S mm A.NO PHAI TRA (300=310+330) 300 m^ne | 21.068.651.869 22.442.522.120 I.Ntr naan han 310 l.Vay va no ngSn han 311 2.Ph^i tra nguoi ban 312 313 3.Ngucri mua tra tien truce V.15 20.113.097.724 19.753.835.603 8.022.470.000 9.209.093.335 9.395.774.174 8.050.242.497 1.498.812.687 1.372.250.785 703.854.514 583.854.514 332.037.212 261.673.829 75.854.696 85.318.977 4.Thui va cac kho^n phai nop Nha V.16 mice 314 5.Ph4i tra ngucti lao dpng 6.Chi phi phai tra 315 316 V.17 hankhac 319 V.18 lO.Dir phong phai tra dai han l.Quy khen thuong, phuc lpi 320 323 84.294.441 91.401.666 II.No dai han 330 2.329.424.396 1.314.816.266 l.Phai tra dai han nguoi ban 331 - - 2.Ph^i tra dai han npi bp 332 - - 3.Phai tra dai han khac 333 - - 4.Vay va no dai han 334 V.20 2.320.500.000 1.309.000.000 5.Thue thu nhap hoan lai phai tra 335 336 V.21 8.924.396 25.682.631.804 25.682.631.804 5.816.266 25.253.830.775 25.253.830.775 17.500.000.000 17.500.000.000 2.Thang du von c6 phto 7.Quy d^u tu phat triSn 8.Quy du phong tai chrnh 411 412 417 418 2.713.562.598 2.713.562.598 158.642.528 235.562.789 158.642.528 235.562.789 lO.Lpi nhuan sau thud chua phan ph6i ll.Ngu^n v6n d^u tu XDCB 420 421 5.074.958.402 4.646.062.860 II.Nsuon kinh phi 430 9.Cac khoan phai tra, phai nop ngan 6.Du phong trp cap mat viec lam B.VON CHU Sd Him I.V6n chu s& hftu l.Von dau tu cua chu s6 him 400 410 V.19 V.22 _ TONG CONG NGUON VON (440=300+400) 440 48.125.153.924 46.322.482.644 ... cong ty minh, day cflng la mot bp phan quan trpng quyet dinh sir ton tai cua cong ty Cdc cong ty kinh doanh chi nham muc dich la thu lpi nhuan, vi vay doi h6i cac cong ty phai kinh doanh cho doanh. .. c6ng ty thai gian toi46 Chmmg 4: KE TOAN XAC DD^H VA PHAN TICH KftT QUA HOAT DQNG KINH DOANH CUA CONG TY TNHH TU VAN THIET KE XAY DUNG AA 48 4.1Ke toan xac dinh ket qua kinh doanh cua hoat dong kinh. .. thu nhap doanh nghiep79 4.5Ki toan xac dinh kit qua kinh doanh7 9 4.6Phan tich kit quh hoat dpng kinh doanh8 5 4.6.1Phan tich doanh thu85 4.6.1.1Phan tich chung ve doanh thu ciia cong ty qua nam