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(1)TS BUI VAN DtfCfNG - Th.S LE TUAN
(G ian g vien K hoa Ke toan ■ K iem toan, D H Kinh te TP.HCM) Th.S NGUYEN VAN HONG
J "
81 s d D O K E T O A N
J C H E D O B A O C A O T A I C H IN H T LU A T N G A N S A C H N H A N U C
V A C A C V A N B A N H I/6 N G D A N THI H A N H
J HE T H O N G M y C L U C N G A N S A C H N H A N I/ C (da sCfa doi, bo s u n g den than g 3-2004)
H C A C V A N B A N V E PHI V A LE PHI
(2)81 S O D O KE TOAN VA LA P BAO CAO TAI CHINH
O ' CAC D O N VI H A NH CHINH S l f N G H IEP
(3)(4)TS BUI VAN DLfdNG - Th.S LE TUAN
(Giang vien Khoa Ke toan - Kie'm toan, DH K inh te TP.HCM) Th.S NGUYEN VAN HONG
81 SO DO KE TOAN VA
LAP BAO CAO TAI CHINH■
of CAC DQfN VI HANH CHINH Si/ NGHIEP■ ■ ■
• 81 S O DO KE TOAN
• CH E DO B A O C A O TAI CHINH
• LUAT N G A N S A C H NHA NL/CfC VA C A C VAN B A N HL/dNG D A N THI HANH
• HE THONG MIJC LIJC N G A N S A C H NHA N U d C (da sua doi, bo sung den thang 3-2004)
• C A C VAN B A N VE PHI VA LE PHI
(5)(6)L O I G IO I T H IE U
Trong nlu'tng ndm qua cong cudc cdi cach toan dicn va trict ctc He thong kc toan Xict Xani co kc toan cac dun vi Hunh clunk sit nghicp da duac ticn hank mot cdck khan truang va rnang lai /illicit thdnh d u g to Ion Co the danh gici mot cach tong qua! In kc tit co Luc/it ngcin sack X k a nifoc da lam thay doi can ban vc hcin chat (pni’i i\ tai chinh cong cac don vi Xudt p k d t tit quan diem doi mai va hnan 'h:rn ' mg ci/dng cong tac quan ly tat chink doi vai cac don vi sit dun g ngdn sack Bo T n '•km!; da ban hank Quyct dink so 999 TC ()D CDKT 02 /1 i 1996 Cke ke toan Hank t /imk si/ nghicp ap dung cho tat ca cac don ri Hank d u n k sU nghicp ca nifde.
Qua qua trinh van dung tku'c tc dr Clic kc toan Hank chinh sir nghicp rang hodn thicn Bo Tai chink da bo sung, su'a doi nhieu van ban nku: Tk '<n^ tu' so 18-1 / 199S / T T -B T C 2S 12 I99S Huang dan quyct toan vat tu hang kna ton kko g; i tri klioi lito/ig siia chitci Ion XI)( It ho an thank vdo thai diem cudi ndm ciia dun a HCSX. Thong tif so IS-~> 1998 T T -B T C 28112 I99S Huong dan he toan /hue (CTCT va thur T X D X cua don vi H C S X Thong tu so 109 2001 T T -B T C 31 12 2001 Huong ddn kc toan tiep nhdn va su' dung rue kkodtn vien tro kkong hodn lai va Thong tu so 121 '2002 T T -B T C 31 12 2002 ii/a Bq Tai chinh hudng dan kc toan cac don v; su' ngkiep co th u
Quycn sack du'oc trinh hay di/a trcn Quyct dinh so 999 va cac Tkun g tu ho sung, sitci doi cua Bo Tai chink dc ap dun g cho cdc doYi vi H anh chinh s it nghiep va nhdn mqnh phdn doi mai thco Thong tu so 12112 0 T T - B T C / / 0 cua Bq Tai chinh huang ddn kc toan cac don vi sU nghicp co thu thi/c hicn thco X g h i dinh so 1 /2001 / XD- CP 16 /0 /2 0 cua Chinh pkii vc chc tai chink ap dun g cho cdc
defn vi s it nghiep co thu Phdn huang ddn lap bao cao tdi chinh da d'tqc siia doi thco
thong tu so / 0 / T T -B T C /0 / 0 ciia Bo Tdi Chinh Xgoai quycn sack con tap hap mot so van ban ro lien quan den cong tac quan ly tdi chinh va kc toan ap d u n g cho cdc dan H C S X sU nghicp co thu va khoan chi hanh chinh.
Hy vong quycn sack Id tdi lieu lulu ich giitp cho cac nha quan ly nhUng ngudi lam cong tac kc toan cdc dan vi H C S X va cac dan vi sU nghicp co thu cac link vi/c; Y tc, gico due van hoa thong tin the due the thao, nong nghicp 1dm nghicp va nhitng ngudi quan tdm den chc kc toan nay.
X h a xud't ban mong cluac sit dong gop ciia ban doc.
X H A X U A T B A X T H O X G KE
(7)(8)Pliiin Tint' IVIiat
(9)PHAN I - CAC Sd DO KE TOAN TIEN VA VAT Ttf
S d so 01 :
112
K E T O A N T I E N M A T 111 - TIKN MAT Rut ticn mfi Nsan hantr
- -— ^ - -► Kho bac vc nhap quy 4 , , ,
- R u t dl f l o a n c h i h o a l J o n g v c n h a p ijiiy - Nhan kinh phi bang ticn mat 511
T h u phi 10 p h i h a n g t i c n m a t - T h u sir n g h i c p k h a c h a n g t i c n m a t ( ctcfn \ i S N C T )
-: - - —r - ► - Cac khoan thu khac bane ticn 531
311
mat (ddn vi HCSN khac) Doanh thu ban hang, cuiig.ifng
dich vu va cac khoan thu khac bang tic'ii mat (ddn vi SN C T ghi) Thu hoi cac khoan nd phai thu ciia
khach lie thuc G T G T dirOc -
NSNN hoan lai va cac khoan phai thu khac bang ticn mat 312
Thu hoi lic'ii tam iVmz 13 ( 31 31 )
khong chi hot nhap quy Thu hoi nd cho vav (gdc cho vay) nhap quy 336
Tam ifnu KBNN banti TM 342
Kh i i h u h o h o a c dirdc t h a n h l o a n c a c k h o a n p h a i i h u n o i h o h a n g t i c n m a i
661, 662, 635, 31,241
Cac khoan thu uiam chi bami ticn mat 341
Thu hoi so kinh phi cap difdi chi khdne hot bane ticn mat 331 (3312)^
Ticn vay cua cac ddn vi —: -: - ; - ►
ca nhan ben neoai nhap quy 3 ( 3 )
So [tufa quy phai hicn kicm kc - -: - - ► so dif nuoai tc cudi ky bane ticn mat ■413_
C'henh lech ty gia tang danh iiia lai
Xuat quy ticn mat gi’ri Nuan hans Kho bac
1 2 ►
152 155, 1 , M u a vat tiT, dung cti hang
hoa T S C D ba ne ticn mat 3113
T h u c G T G T ( n c u co)
C a p kinh phi cho
341
ca p difofi ng ticn mat
331, 332 333, 334, 342 Xuat quy loan
cac khoan nd phai tra
2 , , 6 , 6 Xuat quy chi cho cac hoal dong
Chi cac quy ba ng ticn mat 431 Xuat quy chi t am uYig
Xua t quy cho vay ( Ddn vi thifc hicn dif an tin dung quay vong g h i )
3 ( 3 ) So thiC'u quy phat hicn
khi k i cm kc
C L gia giam danh gia lai sd dif ngoai tc cudi ky bang TM
(10)So so 02
111
KE TOAN TIEN Gl/I NGAN HANG, KHO B VC
Xuat quv lien mat gift Nvian ham: Kho hac 441 461 462 465
531
Nh an kinh phi hang lien gufi - Thu phi le phi hang lien gifi - Thu su" nghi cp khac hang lien
iii'ri (Jo’n vi SNCT)
— : - ; -> - D o an h ihu hail hang e ung c ap
dich m i va cac khoan ihu khac
511
D oa n h ihu hail hang, eung ifng dich \ u va cac khoan ihu khac —: - : -►
ha ng lien gifi (ddn \ i S N C T ghi) j j Thu hoi cac khoan no phai ihu
cua khach ham:, lliue G T GT - * -►
NS NN h oa n lai va cac khoan pliai ihu khac h ang lien gifi 313 Thu hoi no cho vay
( s oc cho vav) hans: lien iiuTi
342
( Do'n \ i ihifc hicn dir an lin dung quay \ ong) Khi ihu ho h o a c difo'c lhanh - : -: -►
l o a n c a c k h o a n phai ihu not ho haiiii l i e n uul 661 662 635
631 241
C a c khoa n ihu gi am chi ham: lien gifi 341
Th u hoi so kinh phi c a p di/di chi khdn^: hcl h an u lien giifi 3 ( 3 )
413
T i c n vay cua cac ddn vi ca nhan hen ngoai gifi vao
V j a n ham: Kho hac Cli cnh lech ly gia tang d a n h gia lai so dir ngoai le
cudi kv ham: lien si'ri
111
Rut lien ci'ri Ngan ham: Kho hac vc nhap quy
M u a vat ur dung cu 152 155 1 ng hoa T S C D ham: lien gifi
Th u c G T G T 3113 ( ncu cd)
Ca p kinh phi cho ca p difdi 341
ham: lien giifi
3 3 3 3 342 Th a nh loan cac khoan nd
phai ira hang lien gifi
241 631 635 661 662 Chi ticn gifi cho cac hoal d d m
Chi c ac quy hang lien gifi
C h o vay hang lien gifi (Ddn vj thiTc hicn dif an tin dun g q ua y vdng ghi)
431
313
413 C h e n h l e c h tv g i a m a m d a n h g i a lai - : - — - — -; - — -►
so dir n g o a i l e c u d i kv h a m : l i e n gift
(11)Set so 03 :
KE TOAN VAT LIEU, DUNG CU
152 - VA I L IE U , D U N G C U
3113 111, 11 ,3 ,
3 , ,
T h u c G T G T
Mua VL, DC vc nhap kho (Nc u ap d ung PP khau troT)
Mua VL, DC vc nhap kho ( Nc u ap dung PP trir licp
Mua VL, DC vc nhap kho dung cho HCSN, dir an, XDCB
Dong thbi ghi 008, 009
4 ,4 , Nc u rut Dif loan
462, 465 mua VL, DC *
Khi licp nhan kinh phi, du'tic vien trd, tai trd, bicu tang hang VL, DC d c m nhap kho 2 , 6 , 6 ,
6 ,6 5
331 (3318)
Vat lieu, dung cu su" dung thiTa d c m nhap lai kho
Vat lieu, d ung cu vay miTdn cua dOn vj khac n h a p kho 631
VL, DC xuat t huc ngoai gia cong chc hi cn h oa n nha p kho 531 (D</n vi SN C T)
511 (Ddn vj HCSN khac)
Thu t hanh ly, nhtTOng ban T S C D la VL, DC nhap kho 336
T a m tftm KB mua VL, DC
111, 112, 331 Di/dc chi et k u , g i a m gia mua
vat lieu, dunt: cu
6 ,6 2
Xuat kho vat lieu, du ng cu d e su" dung
635
Vat lieu, d u ng cu xuat kho sir dung cho thtfc hicn ddn dat h a n g ciia
Nha nuVic
631, 241
Vat lieu, du ng cu xuat kho s u'dung cho SXKD de gia cong chc bien
h oac XDCB
531 (Ddn vi SN C T) 511 (Ddn vj H C S N khac) Xuat kho ban VL, DC khong c an dung
643 Dung cu xua t kho phai pha n bo d an
(DOn vi sif ngh icp co thu)
341 Xua t kho VL, DC ca p c ho c a p du’di
311 Xua t kho VL, DC cho vay, c ho miTdn
337 Xuat kho VL, DC da q u y c t l oan vao
kinh phi n a m tru’dc d u ng cho ho^t ng HC SN h oa c xuat ban ( N c u k ho ng s u ' du ng diTOc)
(12)Set so 04 :
KE TOAN SAN PHAM, HANG HOA
155 - SAN P H A M , H A N G HOA
631
N h a p kho san pha m san xuat hoan
6 , 6 , 635
San p h a m thu diTOc liT hoal dong c h u y e n mon, nghi en cuTu c hc thu1
thu" n g hi cm nhap kho 3113
111, 112
312, 331
Hang hoa mua vc nhap kho (thco phu’o'ng phap khau iriT) Hang hoa mua vc nhap kho - — ; -►
(thco phiTOng phap trifc licp)
3337
3331
631
T h u c nh ap khau hang hoa phai nop NSNN
T h u c G T G T hang nhap khau phai nop NS NN ( ncu khong duyc khau trCT)
H a n g hoa thuc ngoai gia cong hoa n t hanh nh ap kho 331 (3318)
H an g hoa phat hicn thiTa
~
khi ki cm kc
111, 112, 3 H a ng hoa mua va o diTdc
chiet khau thircfns mai chiet -: - - ; -►
khau toan, g i am gia
531 (Drin v{ S N C T ) 511 (Do’n vi H C SN khac)
Xuat kho san p m,
-- -► hang hoa
6 , 6 , 635 31 , Xuat kho san p h a m hang hoa
su’dung cho hoal dong HCSN dir an cho S XKD XD CB *
3118 San pha m, h a n g hoa
-- - -— -► phat hicn thieu ki cm ke
(13)PHAN II - CAC SO DO KE TOAN TAl SAN CO DjNH VA DAU Ttf XAY Dl/NG Cd BAN
S(f so 05 :
461, 462, 465 111, 112,331
KK T O A N M U A S A M T S C D H A N G D l J T O A N K I N H P H I ( D o n vj a p d u n g phifo'ng p h a p k h a u trif)
2 1 ,
241
T S C D hinh lhanh qua XDCB 1 T l u i c G T G T
T S C D xay difng hoan t hanh difa vao sir cluniz
T S C D mua ngoai ctifa va o sir dung ngav
Dong tho'i ghi tang nguon kinh p h i da hinli th anh TSCD
466 661
T S C D mua hang nguon kinh phi hoal doi n
662 T S C D mua hang nguon kinh phi dll’ an
T S C D mua hang nguon kinh phi i heo dOn dal hang cua Nha nuVic
635
Khi T S C D mua ng nguon kinh phi da u lif XD CB 441
T r u i n g hop T S C D ng cac quy cO quan 431
008, 009
Nc u nil Dif loan mu a T S C D
(14)Sd so 06 :
4 , , 465 111, 112,331
K E T O A N M U A S A M T S C D H A N G D l J T O A N K I N H P H I ( D o n v| a p d u n g phufo’n g p h a p trii’c t ie p )
211, 213 241
T S C D hmh qua da u Uf XDCB ^ 336
T a m I'fng KB
T / i f d c d a u nr XDC'B
r.SCD xav difng hoan lhanh difa vao sir dung
T/if mua T S C D dif a vao si’f dung ngav
Dong thifi g h i tang nguon kinh p h i da hinli TSCD 466
TS C D mua bang nguon kinh phi hoal dong
TS C D mua bang nguon kinh phi dif an
T S C D mua bang nguon kinh phi thco dOn dal hails cua Nha nifi'fc
T S C D mua bhng nguon kinh phi da u lif XDCB
T S C D mua bang cac quy cO quan
0 , 0
Nc u rut Dif toan mua T S C D
661
662
635
441
431
(15)S(f so 07 :
KE TOAN CHI MUA SAM TSCD BANG VON KINH DOANH (Ddn vi ap dung phuftfng phap khau truf)
i l l , 112,331 2411
-Ncu mua T S C D phai qua lap dal chay thi’r
lap
(gia mua cong chi phi dal, chay thi’r )
3113
Vlua s a m
T h u c G T G T
Khi T S C D mua sam hoan
T S C D mua ngoai difa va o sir dung
211.
Dong thcfi ghi :
411 431
Ncu T S C D mua b an g quy cO qu an dung vao hoat ng S X K D
(16)S d so OR :
KE TOAN CHI MUA SAM TSCD BANG VON KINH DOANH (Dcfn vi ap dung phiftfng phap trifc tiep)
111, 112, 331 2411 - Mua sam
Neii mua T S C D phai qua hip dal, chay thif (gia mua cong chi phi
lap dal, chay ihuf )
2 1 , 3
Khi T S C D mua s am hoan lhanh
T S C D mua ngoai difa va o sif dung
- -— - ►
Dong then g h i :
411 431
Nc u T S C D mua ng quy cO quan dung va o hoal dong S X K D
(17)Sri so 09 :
KE TOAN MUA NHAP KHAU TSCD
So lien phai tra ngutti ban
- ►
T h u c nha p khau phai nop NSNN
- ► 11 112 331
Chi phi van chuyc n, lap dal
- ► Dong thifi ghi tang nguon kinh p h i dd h'uih th anh TSCD:
33312
T h u c G T G T cua T S C D nha p khau
- : - ~ - — -t - ►
phai nop NSNN ncu khong du\fc khau trCr
_ 3113 T h u c G T G T ciia T S C D nhap khau
- - : -- - ► phai nop NSNN ncu difOc khau Irif
Dong thifi g h i tang nguon von kinh doanh:
6 , 6 ,
466
-Ncu T S C D mua sam bang kinh nhi hoal dong, dif an hoac - : -:— -
: -kinh phi i hco dc<n dal hang ciia Nha nifi'fc
441 431 Ncu T S C D mua ba ng nguon kinh phi dau tif XDCB
hoac quy cO quan dc dung cho hoal ng hanh chinh sif nghi cp, phuc lOi
211 213
331
3 3 ( 33 7)
_ 431 Ncu TSC D mua bang quy cO qua n dc dung cho hoal dong S X K D
(18)Scf so 10 :
KE TOAN TANG TSCD DO D I/0C VIEN T R , TAI T R 0
1- N e u n h a n v i e n trcf phi d if a n h o a c di/ofc tai trcf c u a c a c dcfn v{, c a n h a n t r o n g va n g o a i niftfc :
461
Khi nhan vien trO, tai trO h;lng T S C D
2 1 , 3
Dong thcti ghi
466 661
T a n g nguon kinh phi da hinh T S C D va tinh vao chi hoat dong
2- N e u n h a n T S C D d o difo'c v i e n tro' k h o n g h o a n lai t h e o c h i f d n g t r i n h , d if a n
462 211, 213
Khi nhan vien trO bang T S C D
Dong thifi ghi
466 662
T a n g nguon kinh phi da hinh t hanh T S C D va tinh vao chi dur an
(19)SCf DO KE TOAN TANG TSCD DO CAP TREN CAP
Sd so 11 :
461, 462
Khi nhan T S C D mcti c ap Iren cap
2 1 ,2 3
Dong thifi ghi tang nguon kinh p h i da h inh TSCD :
466 _ _ _ _ 6
Ncu difOc c ap kinh phi hoal dong hang T S C D
662 Ncu difOc ca p kinh phi diTan h an g T S C D _
(20)Set so 12 :
KE TOAN DIEU DONG TSCD THU0C NGUON KINH PHI DA HINH THANH TSCD
1- Dtfn vi c o q u y e t d jn h p h a i d i e u c h u y e n T S C D :
1 ,2 3
N g uy e n Ghi gi am T SC D dieu c huye n _Gia tri gia cho cac dOn vj noi bo - -^hao mo n
Gia tri -: - ►
con lai
2- Dtfn v| diftfc t i e p n h a n T S C D :
466 2 1 3
Khi nhan T SC D Ngu ye n ( Ne u nhan T S C D mtfi) gia
Gia tri Khi nhan TS C D N g u y e n
con lai (Ne u nhan T S C D da su'dung)
214
gia
Gia tri
< -— -hao mon