Kế toán doanh nghiệp - Thực hành nhỏ và vừa đã cập nhật đến tháng 4 năm 2008: Phần 2

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Tài liệu Hướng dẫn thực hành kế toán doanh nghiệp nhỏ và vừa đã cập nhật đến tháng 4 năm 2008: Phần 2 trình bày nội dungphần Chế độ chứng từ kế toán và phần Các loại sổ kế toán áp dụng cho doanh nghiệp nhỏ và vừa. Đây là Tài liệu tham khảo hữu ích cho sinh viên ngành Kế toán, Kiểm toán và những ai đang công tác trong lĩnh vực này.

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Nội dung Text: Kế toán doanh nghiệp - Thực hành nhỏ và vừa đã cập nhật đến tháng 4 năm 2008: Phần 2

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I. Quy dinh chung: 1. Chufng tCr ke toan la nhtfng giay td va vat mang tin phan Anh nghiep vu kinh te, tai chinh da phat sinh va da hoan thanh, ldm can ctf ghi so ke toan. 2- Moi nghiep vu kinh te, tc phdt sinh trong hoat dong, san xuat, kinh doanh d don vi deu phai lap chtfng ttf va ghi chep day du, trung thtfc khach quan vao chtfng ttf ke toan. 3- Mau chtfng ttf ke toan gom: a) Mdu chtfng ttf ke toan bdt buoc la mdu chtfng ttf ddc biet c6 giA tri nhtf tien gom: phieu thu, phieu chi, sec, bien lai thu tien, ve thu phi, le phf, trai phieu, cong trai, cac loai hoa don ban hang vd mau chtfng ttf bat buoc khac. Mau chtfng ttf ke todn bdt buoc do co quan Nha ntfdc co tham quyen quy dinh. Don vi ke todn phai thtfc hi£n dung ve bieu mau, noi dung, phtfong phdp ghi cdc chi tieu va dp dung thdng nhat cho cac don vi ke todn hodc ttfng don vi ke todn cu the. b) Mau chtfng ttf ke toan htfdng ddn la mdu chtfng ttf ke todn do co quan Nha ntfdc cd tham quyen quy dinh; ngodi cdc noi dung quy dinh tren mdu, don vi ke todn cd the bo sung them chi tieu hodc thay doi hinh thtfc mdu bieu cho phu hop vdi viec ghi chep va yeu cau quan ly cua don vi. 4. H£ thong bieu mau chtfng ttf ke toan He thdng bieu mau chtfng ttf ke toan dp dung cho cac doanh nghiep vtfa va nhd, gom: - Cliilng tti ke todn ban hdng theo CDKT doanh nghiep nhd vd vita gom 5 chi tieu: + Chi tieu lao dong tien ltfong; + Chi tieu hang ton kho; + Chi tieu ban hang; + Chi tieu tien te; + Chi tieu TSCD. - Chting tti ke todn ban hdnh theo cdc vdn bdn phdp luat khdc (Mau va htfdng ddn lap ap dung theo cac vdn ban da ban hanh). 5. Chtfng ttf ke toan phai co day du cac yeu to sau day: - Ten va sd hieu cua chtfng ttf ke toan; 292
- Ngdy, thdng, ndm lap chtfng ttf ke todn. - Ten, dia chi cua dan vi hodc cd nhdn ldp chtfng ttf ke todn; - Ten, dia chi cua don vi hodc cd nhan nhan chtfng ttf ke todn; - Noi dung nghiep vu kinh te, tdi chinh phdt sinh; - So lifcmg, dan gid vd so' tien cua nghiep vu kinh te, tdi chinh ghi bdng so; tdng so tien cua chtfng ttf ke todn dung de thu, chi tien ghi bdng so vd bkng chtf; - Chtf ky, ho vd ten cua ngtfdi lap, ngtfdi duy$t va nhtfng ngtfdi co lien quan den chtfng ttf ke todn; Nhtfng chtfng ttf dung lam cdn ctf trtfc tiep de ghi so ke todn phai c6 them chi tieu dinh khoan ke todn. 6. Chtfng ttf ke todn phai dtfgc ldp day du so lien theo quy dinh. Vi$c ghi ch6p chtfng ttf phai ro rang, trung thtfc, day du cdc yeu to, gach bo phin de trong, khong dtfgc tay xoa, stfa chtfa tren chtfng ttf. Trtfdng hgp viet sai can huy bo, khong xe rdi ra khoi cuong. 7. Nghiem cam cac hanh vi sau day: - Gidm doc vd ke todn trtfdng dan vi ky tren chtfng ttf trdng, mau in sdn; - Chu tai khoan va ke todn trtfdng ky sec trdng; - Xuyen tac noi dung kinh te cua chtfng ttf; - Stfa chtfa, tay xoa tren chtfng ttf ke todn; - Huy bo chtfng ttf khi chtfa dtfgc phep; - Hgp phdp hoa chtfng ttf ke todn. 8. Ky chtfng ttf ke toan: Moi chtfng ttf ke toan phai co du chtf ky theo chtfc danh quy dinh tren chtfng ttf mdi co gid tri thtfc hien. Rieng chtfng ttf dien ttf phai c6 chtf ky di$n tuf theo quy dinh cua phdp luat. Tat ca cdc chtf ky tren chtfng ttf ke todn deu phai ky bdng but bi hodc but mtfc, khong dtfgc ky bdng mtfc do, bdng but chi, chtf ky tren chtfng ttf ke toan dung de chi tien phai ky theo ttfng lien. Chtf ky tren chtfng ttf ke toan cua mdt ngtfdi phai thong nhat va phai giong vdi chtf ky da ddng ky theo quy dinh, trtfdng hgp khong ddng ky chtf ky thi chtf ky lan sau phai khdp vdi chtf ky lin trtfdc dd. Cdc doanh nghiep chtfa cd chtfc danh ke todn trtfdng thi phai ctf 293
ngudi phu trdch ke toan de giao dich vdi khdch hdng, ngdn hdng, chtf ky ke todn truong duoc thay bdng chtf ky cua ngtfdi phu trdch k£ todn cua don vi do. Ngtfdi phu trdch ke todn phai thtfc hien dung nhi^m vu, trdch nhiem va quyen quy dinh cho ke todn trtfdng. Chtf ky cua ngtfdi dtfng dau doanh nghiep (Gidm do'c) hodc ngtfdi dtfgc uy quyen cua ke todn trtfdng (hodc ngtfdi dtfgc dtfgc uy quyen) vi dau dong tren chtfng ttf phai phu hgp vdi mau dau vd chtf ky cdn gii tri dd ddng ky tai ngan hang. Chtf ky cua ke todn vien tren chtfng ttf phai giong chtf ky da ddng ky trong “So ddng ky mau chtf ky cua doanh nghiep”. Ke todn trtfdng (hodc ngtfdi dtfgc uy quyen) khong dtfgc ky “thtfa uy quyen” cua ngtfdi dtfng dau doanh nghidp. Ngtfdi dtfgc uy quy£n khong dtfgc uy quyen lai cho ngtfdi khdc. Cdc doanh nghiep phai md so ddng ky mau chtf ky cua thu quj, thu kho, cac nhan vien ke todn, ke todn trtfdng (vd ngtfdi dtfgc uy quyen), gidm ddc (va ngtfdi dtfgc uy quyen). So ddng ky miu chtf ky phai ddnh sd trang, ddng dau gidp lai do Thu trtfdng don vi (hodc ngtfdi dtfgc uy quyen) quan ly de tien kiem tra khi can. Moi ngtfdi phai ky ba chtf ky mdu trong so ddng ky. Khong dtfgc ddng ky chtfng ttf ke todn khi chtfa ghi hodc chtfa ghi du noi dung chtfng ttf theo trdch nhiem cua ngtfdi ky. Viec phan cap ky tren chtfng ttf ke todn do Gidm ddc doanh nghiep quy dinh phu hgp vdi ludt phdp, yeu cau quan ly, dam bdo kiem sodt chdt che, an toan tai san. 9. Trinh ttf luan chuyen chtfng ttf: - Trinh ttf va thdi gian luan chuyen chtfng ttf ke todn do ke todn trtfdng don vi quy dinh. Chtfng ttf gdc do dem vi ldp ra hodc ttf bdn ngodi vao deu phai tap trung vao bo phan ke todn dem vi. Bd phdn k£ todn phai kiem tra ky nhtfng chtfng ttf dd va chi sau khi kiem tra vd xdc minh la dung thi mdi dung nhtfng chtfng ttf dd de ghi so ke todn. - Trinh ttf luan chuyen chtfng ttf ke todn bao gom cdc btfdc sau: + Ldp chtfng ttf ke todn vd phan dnh cdc nghidp vu kinh te, tdi chinh vao chtfng ttf; + Kiem tra chtfng ttf ke todn; + Ghi so ke todn; + Ltfu trtf, bao quan chtfng ttf ke todn. 294
10. NQi dung cua vipc kiem tra chtfng ttf ke toan, gom: - Kiem tra tinh ro rdng, trung thtfc, day du cua cac chi tieu, phan dnh tren chtfng ttf; - Kiem tra tinh hgp phdp, hgp le cua nghiep vu kinh te, tc phat sinh; - Kiem tra tinh chinh xdc cua so lieu, thong tin tren chtfng ttf ke todn; - Kiem tra viec chap hdnh qui che quan ly noi bo cua nhtfng ngtfdi ldp, kiem tra, xet duyet ddi vdi ttfng loai nghiep vu kinh te. Khi kiem tra chtfng ttf ke todn neu phdt hien co hdnh vi vi pham chinh sdch, che do, the le kinh te, tdi chinh cua Nhd ntfdc vd dan vi, phdi ttf choi thtfc hien (xuat quy, thanh todn, xuat kho...), dong thdi bdo ngay cho Gidm ddc vd ke todn trtfdng dan vi biet de xtf ly kip thdi theo phdp ludt hien hdnh. Ddi vdi nhtfng chtfng ttf ke todn ldp khong dung thu tuc, noi dunng vd con sd khong ro rdng, thi ngtfdi chiu trdch nhiem kiem tra hodc ghi sd phai tra lai hodc bdo cho nai ldp chtfng ttf biet de lam lai, ldm them thu tuc vd dieu chinh, sau do mdi dung lam cdn ctf ghi sd. 11. Dich chtfng ttf ke toan ra tieng Vi$t: Cdc chtfng ttf ke todn ghi bdng tieng ntfdc ngodi, khi stf dung de ghi so kd todn d Viet Nam phai dtfgc dich ra tieng Viet. Nhtfng chtfng ttf It phdt sinh hodc nhieu lan phdt sinh nhtfng cd noi dung khong giong nhau thi phai dich todn bd n6i dung chtfng ttf ke todn. Nhtfng chtfng ttf phdt sinh nhieu lan, cd ndi dung giong nhau thi ban dau phai dich todn bo, ttf ban thtf hai trd di chi dich nhtfng noi dung chu yeu nhtf: ten chtfng ttf, ten dan vi vd cd nhdn ldp, ten dan vi vd cd nhdn nhan, noi dung kinh te cua chtfng ttf, chtfc danh cua ngtfdi ky ten tren chtfng ttf ... Ngtfdi dich phai ky, ghi ro ho ten va chiu trdch nhi?m ve noi dung dich ra tieng Viet. Ban chtfng ttf dich ra tieng Viet phai dinh kfcm vdi ban chinh bdng tieng ntfdc ngodi. 12. Ltfu trtf chtfng ttf ke toan: - Chtfng ttf kd todn da suf dung phai dtfgc sdp xep, phan loai, bao qudn vd ltfu trtf theo quy dinh cua che do ltfu trtf chtfng ttf, tdi lieu ke todn cua Nhd ntfdc. Thdi gian loii trtf chtfng ttf ke todn (Xem quy dinh tai diem 8.5, 295
Phan thtf nhat - Quy dinh chung). - Moi trtfdng hop mat chufng tif goc deu phai bdo cdo vdi Gidm dtfc va ke todn trtfdng don vi biet de co bidn phdp xuf ly kip thdi. Ridng trtfdng hop mat hoa dem bdn hdng, bien lai, sec trdng phai bdo cdo co quan thue hodc co quan cong an dia phtfcmg so ltfong h6a don mdt, hodn canh bi mat de co bien phdp xdc minh, xtf ly theo ludt phdp. Dong thdi phai sdm co bien phdp thong bdo vd vo hidu h6a chtfng tCr bi mat. 13. Q uy d in h ve stf d u n g va qu&n ly b ie u m iu chtfng ttf k l toan: - Cdc doanh nghiep nho vd vtfa phdi dp dung che do chtfng ttf k tf toan nay. Trong qud trinh thtfc hien, doi vdi mau chtfng ttf k t f todn bdt buoc, cdc don vi khong dtfgc bdt n§i dung hodc stfa doi bieu mSu. Neu can stfa doi phai co stf thoa thudn bdng vdn bdn vdi BQ Tdi Chinh vd phai dtfgc Bo Tdi Chinh chap thudn trtfdc khi thtfc hi$n. - Mdu in sdn chtfng ttf phai dtfgc bao qudn dm thdn, khdng dtfoc de htf hong, muc ndt. Nhtfng chtfng ttf thudc chi tieu bdn hdng nha Hod dem GTGT, Hoa dem bdn hdng, Phieu xudt kho kidm vdn chuytfn noi bo ... dtfgc quan ly theo che dd quan ly, stf dung an chi. - Cac doanh nghidp co stf dung chtfng ttf di§n ttf cho hoat d$ng kinh te, tdi chinh vd ghi so ke todn thi phai thudn thu theo quy dinh cua cdc vdn ban phdp ludt ve chtfng ttf didn tuf. 14. In va p h a t h a n h b ie u m au chtfng ttf k£ toan : - Cdc doanh nghidp khi in bieu mau chtfng ttf thudc loai chufng ttf ke todn bdt buoc phai theo dung ndi dung thiet ke bitfu mau quy dinh trong che' dd nay. Bieu mau chtfng ttf ke todn ld cdc loai hda don, phieu xudt, bdng kd ... lien quan den vide tinh thue do Bd Tdi Chinh thdng nhdt phdt hdnh. Don vi ndo co nhu cau ttf in phai dtfgc Bd Tdi Chinh (T6ng cuc thue) chap thudn bdng vdn ban trtfdc khi thtfc hidn vd phai ddng sd chtfng ttf theo se-ri cua Bd Tdi Chinh. - Chtfng ttf kd' toan co the dtfgc in bkng 2 thtf titfng: tieng Vi$t vd tie'ng ntfdc ngodi. Cdc nhd in khdng dtfgc ttf d$ng thay ddi ndi dung cdc bilu mau, khdng dtfgc nhdn in cdc bieu mau chtfng ttf ktf todn trdi vdi quy dinh trong che' dQ ndy. 296
II. D anh m u c chtfng ttf ke toan: TINH CHAT TT t £ n chltng T I/ S 6 HIEU B B (*) HD (*) A - CHLfNG T i; KE TOAN BAN HANH THEO QUYET D|NH NAY 1• Lao dQng t i i n Itfdng 01 Bdng cham cdng 01 - LDTL X 02 Bdng cham cdng Idm them gid 01b - LDTL X 03 Bdng thanh todn tien Itfdng 02 - LDTL X 04 Bdng thanh todn t iin thtfdng 03 - LDTL X 05 G iiy di dtfdng 04 - LDTL X P h iiu xdc nhdn sdn p h im hoac cdng vi?c hodn 06 05 - LDTL X thdnh 07 Bdng thanh todn t iin lam them gid 06 - LDTL X 08 Bdng thanh todn tien thue ngodi 07 - LDTL X 09 Hdp dong giao khodn 08 - LDTL X Bi§n bdn thanh ly (nghiem thu) hdp dong giao 10 09 - LDTL X khodn 11 Bdng trfch ndp cdc khoan theo Itfdng 1 0 -L D T L X 12 Bdng phdn bo t iin Itfdng vd bdo hiem xa hpi 11 - LDTL X II - Hang to n kh o 01 Phieu nhdp kho 01 - VT X 02 P h iiu xuat kho 0 2 -V T X Bien bdn kiem nghiem vat ttf, cdng cy, sdn pham, 03 0 3 - VT hdng hda 04 P h iiu bdo vat ttf cdn lai cuoi ky 0 4 - VT X Bi§n bdn k iim ke v | t ttf, cdng cy, sdn pham, hdng 05 0 5 - VT X hda. 06 Bdng ke mua hdng 0 6 - VT X Bdng phdn bo nguy§n li£u, v$t lieu, cdng cy, dyng 07 0 7 - VT X cy II • Ban h a n g 01 Bdng thanh todn hdng dai ly, ky gCri 01 - BH X 02 T h i q u iy hdng 0 2 -B H X 03 Bdng k§ mua I?' co p h iiu 0 3 -B H X 04 3dng k§ bdn co p h iiu 0 4 -B H X 297
TINH CHAT TT TEN CHLfNG T I/ s d HIEU BBC) HD(-) IV - T ien t * 01 Phieu thu 01 - TT x 02 Phieu chi 0 2 -T T X 03 Giay de nghj tam ufng 03 - TT X 04 Giay thanh toan tien tam ting 0 4 -T T X 05 Giay de nghi thanh toan 0 5 -T T X 06 Bidn lai thu tien 06 - TT X 07 Bang k§ vang, bac, kim khi quy, da quy 0 7 -T T X 08 Bang kiem ke quy (diing cho VND) 08a - TT X Bang kiem ke quy (dung cho ngoai t$, vdng, bac, 09 0 8 b -T T X kim kh( quy, dd quy) 10 B&ng ke chi tien 0 9 -T T X V - Tdi s£n co d jn h 01 Bien ban giao nhan TSCD 01 - TSCD X 02 Bi£n ban thanh ly TSCD 02 - TSCD X 03 Bien ban ban giao TSCD sufa chuia hoan thdnh 0 3 -T S C D X 04 Bien ban danh gia lai TSCD 04 - TSCD X 05 Bidn ban kiem ke TSCD 0 5 -T S C D X 06 Bang tfnh va phan bo khau hao TSCD 06 - TSCD X B - CHLfNG TQ BAN HANH THEO CAC VAN BAN PHAP LUAT KHAC 01 G iay chufng nhan nghi om hudng BHXH X Danh sach ngudi nghi hudng tr 0 cap om dau, thai 02 X san 01G TKT- 03 Hda ddn GTGT X 3LL 02G TG T- 04 Hda ddn ban hang thdng thudng X 3LL 05 Phieu xuat kho kiem van chuyen noi bp 03PXK - 3LL X 06 Phieu xuat kho hang giri di ban dai ly 04HDL - 3LL X 07 Hda ddn djch vg cho thue tai chinh 05TTC - LL X Bang ke thu mua hang hda mua vao khdng cd hda 08 04/GTGT X ddn 09 Ghi chu: (*) BB: Mau bdt bupc (*) HD: Mau hudng dan 298
Bdn vj:----------------------- M&U so: Ola - LDTL B 6 p h S n : ------------------------ Ban f a nh theo q D s6-. 48 /2 0 0 6 /QD-BTC , ngdy 14 /9 /2 0 0 6 cua Bd trudng BTC BANG CHAM CONG Thang N gdy trong th in g Quy ra cdng HQ Ng«ch b$c Itfdng S6 Sd cdng Sd cdng Sd cong nghf Sd c6ng nghi Sd c6ng VA ho$c c i p b$c TT 1 2 3 31 htfdng Itfdng htfdng Itfdng viec ngtfng vi§c vi§c ngtfng vipc htfdng t£n chtfc v y ~ s in pham thdi gian htfdng 100% Itfdng htfdng ...% Itfdng BHXH A B C 1 2 3 31 32 33 34 35 36 Cpng Ngay thang Nam N gtfdi cham cdng N g tfd i d u y p t Phy t r ic h bd ph$n (Ky, hQ tdn) (ty, hQ tin) (Ky, hQ tdn) K y h i§ u ch£'m c d n g Ltfong s i n p h lm : SP - Thai s in : TS N ghlbu: NB Ltfong thdi gian: + - Tai n$n T Nghf khong Itfdng: KL 6 m , didu dtfdng: (!) - Ngh? phep P Ngtfng vipc: N Con 6m : C6 - Hdi nghj, hQC t$p: H Lao dpng nghla vy: LD
Dcfn vi: .... ...... ..... M au so Olb-LDTL Ban hdnh theo QD sd: 48 /2 0 0 6 / QD-BTC Bp phan: ngdy 1 4 /9 /2 0 0 6 cua Bo trudng BTC S o :________ BANG CHAM CONG LAM THEM G I0 T h ang.... nSm _____ Ng&y trong thcing C$ng gid lam th6m So Ng&y th ii Ng&y LAm HQ V A T & N Ngay TT 1 2 - 31 lam b&y, chu le. t£t (16m vi$c nhat A B 1 2 31 32 33 34 35 Cong: Ky h i$ u ch am c o n g NT: Lam them ngay lam viec (TCr g id ... den g id _______ ) NN: Lam them ngay thuf bay, chu nhat lam viec (TCr g id ... den g id ............) NL: Lam them ngay le, tet (TCr g id ... den g id _______ ) D: Lam them buoi dem (TCr g id ... den g id _______ ) N g d y .... th d n g......ndm Xac nh$n cua bp phan (phong Ngtfdi cham cong Ngtfdi duy$t ban) co ngtfdi lam them (Ky, ho ten) (Ky, ho tin) (Ky, ho tin) 300
D dn v j : ----- ---------------- ----- M iu so: 02 - LDTL Bo phan:........ ............... ..... Ban hdnh theo QD so: 4 8 / 2 0 0 6 / QD-BTC ngdy 1419 /2 0 0 6 cua Bo trudng BTC S o :...............’... BANG THANH TOAN TIEN LINING Thang n a m __ Nghi vipc, Luong Phy LUOng thdi ngUng vipc Cac khoan phai Ky II san cap Phy Tgm S6 Bac He gian hudng ._% Tong khau trU vao luong du
D on vj: Miu s6: 03 - LDTL Bo p ha n: Ban hanh theo QD so: 48 / 2006 / QD-BTC ngay 14/9/2006 cua Bo trudng BTC BANG THANH TOAN T|£ n THlrtNG Quy___nSm_______ So: So Hp v& ChUc Bac MUc thudng Ghi TT ten vy luong Xep loai thudng S 6 tien Ky nh$n chu A B _j C 1 2 3 D D Cong X X X Tong so tien (Viet bkng chO): Ngay ... th in g ndm ... NgUdi lap bieu K& toan trudng Giam 66c (Ky, hQ ten) (Ky, hQ ten) (Ky, hQ tin ) 302
Don v j : ....... c0 n g h 6 a x a h 0 i c h u NGHIA V I E T NA M M a u sd: 04 - LDTL B6 p h d n : D tfc l£ p - Ty dp - Hgnh phuc g an hAnh theo Q D s 6 4 8/20 06 /Q D -B T C ngdy 14/9/2006 cua B6 trudng BTC GIAV DI BIT0NG So: ca'p c h o :......................................................................................................................... Chufc v y : ......................................................................................................................... Diic?c cuf di cdng tac ta i:............................................................................................ Theo c6ng l£nh (hoac gia'y gidi thieu) s6: .......... n g a y ... thang .... n a m ..... Tir ngay ...... t h a n g ...... n a m ........ d£'n n g a y ....tha n g .. .... n a m ......... Ngay _.. thang ... ndm Ngtfdi duy#t (Ky, hQ ten, dong di'u) Tien tfng trtfdc L t/o n g :.......................... d Cdng tac p h i: ..............d C 6 n g :...... .....................d phudng Dp dki So ng&y ChUng nhan Ndi di Ly do Ng&y tipn sCr ch&ng cong cua cd quan Ndi d§'n luu tru dyng dudng tec (Ky t£n, d 6 ng d£u) 1 2 3 4 5 6 7 Ndi d i .... Ndi d§n ... Ndi d i .... Ndi d§'n ... Ve n g u d i:...................................... ve x ......................... d = ............................d Ve cudc: ...................................... ve x ......................... d = ............................d Phy phi la'y ve b ln g dien thoai .....ve x .......................... d = ............................d Phong nghi: .........................................ve x .......................... d = ............................ d 1. Phy cap di d ud n g: C o n g ................................................... d 2. Phy ca'p luu trii: Tdng co ng ngay cdng ta c :.......................................................d N g & y ___th a n g --------n i m ------------- S6 ti£n duoc thanh toan ia: ............................................................ Ngtfdi di cdng t i c Phg trich bd phgn Ke toan trtfdng (Ky, hQ tin ) • (Ky, hQ tin ) (Ky, hQ tin ) 303
D on vi: .... .............. Miu s6: 0 5 - LDTL Bo p h an : ............... Ban hdnh theo QD sd: 48120061QD-BTC ngdy 14/9/2006 cua B6 trudng BTC PHIEU XAC NHAN • SAN PHAM HOAC • CONG VIEC HOAN THANH N g a y ___thang ____ n im _____ T e n ddn vi (h o £ c c a n h a n ) :........................................................................................... T h e o h o p d o n g s o : .........................................n g a y ........ th d n g ____ n fim _______ So T en san pham Don v| So D on Thanh Ghi chu TT (c o n g v ie c ) tinh lif
Ddn vj: __ Bp phan: Mau s6 : 06 - LDTL Ban hdnh theo QD sd: 48 / 2006 / QD-BTC ngdy 14/9/2006 cua Bo trUang BTC BiMC THANH TOAN TIEN 1AM THEM 610 Thdng........ nam.................. S6 H$ s6 Ldm thdm Ldm thdm Ldm thdm Ldm thdm Sd ngdy tiin Ngudi s H$ s6 phy Cdng TiSn ' Mure luong ngdy ldm ngdy thOf bdy, ngdy IS, buoi d im Tdng nghi bu thuc nhdn T Ho vd tdn cdp lUdng vi$c chunh$t ngdy tSt cdng lUOng he s6 dUdc tiin T chufc thdng tiin thanh ky tin vy S6 Thdnh S6 Thdnh So Thanh So Thdnh So Thdnh Ngdy Gid toan gid ti£n gid tien gid tien qid tien qid tien A B 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 c Cdng X X X X X X X X X X X X Tong so tien (Viet bkng c h d ): ................................................................................................................................ (K em th e o .................... ch tfn g tCr goc: Bdng cham cdng lam them ngoai g i d ...........t h a n g .......... ndm Ngay thang ndm NgUdi de nghj thanh to in Ke to in trUdng NgUdi duyet (Ky, hQ tin ) (Ky, hQ ten) (Ky, hQ ten) 305
D on v j : _________ M i u » 6 : O 7-L0TL. B q p h | n : --------- Ban hanh theo QD s6: 48 / 2006 / QD-BTC ngdy 14/9/2006 cua B6 trudng BTC) BANG THANH TOAN TIEN THU§ NGOAI (D u ng c h o thuS nhdn cd n g , t h u i kkhban v i^ c ) S6 ___ Hq vd t6n ngudi thu6: ................................................................................................................. BO phin (hoSc dja chf):............................................................................................................... D3 thud nhtfng c6ng vi$c sau d l : ---- T$i dia d ilm __ Ttf n g i y d 6n ngay _7_7___ Ho v i S6 cdng N$i dung Don Ti4n Sd tiin s tdn Dja chi hodc kh6i hodc tdn gia Thanh thu$ Cdn lai Ky T ngudi hodc sd luong cdng cdng thanh ti6n khau duoc nh$n T duoc CMT vi$c da vide thud toan tru nhan thu6 lam C png De nghi: ....................... cho thanh todn so tien: .......................... So tien (Viet bang chtf:....................................................................... (Kem theo .......... chtfng ttf ke todn khdc) Ng&y ... thang ... ndm ... Ngtfdi de nghj thanh toan K£ to in trtfdng Ngtfdi duyet (Ky, hQ ten) (Ky, hQ tin ) (Ky, hq ten) 306
Ddn v j : -- --------- --- ---- ----- Mau so : 08 - LDTL Bd phcln:__________ ______ Ban hdnh theo QD so: 48120061QD-BTC ngdy 14/9/2006 cua B6 trudng BTC H(fp edlUG GIAO KHOAN Ng£y — thang ___ nSm _______ S t i : _____ - H q td n :............................................. chufc v y :...................................................... - Dai didn c h o :................................. ben giao k h o d n :.......................................... - H q td n :............................................. chufc v y :...................................................... - Dai didn c h o :................................. ben giao khoan ....................................... CUNG KY KfcT HOP DONG GIAO KHOAN NHU SAU: I. Dieu khoin chung: - PhifOng thufc giao k h o d n :.................................................................................... - Didu kidn th yc hien hdp d d n g :......................................................................... - Thdi gian th y c hidn hQp d d n g : .......................................................................... - C dc didu kidn khdc: ............................................................................................ II. Didu khoin eg the: 1. Ndi dung cdng vide khodn: 2. Trdch nhiem , quyd n iQi va nghla vy cua n g ifd i nhan khodn: 3. Trdch n hidm , quyd n IQi va nghla vy cua bdn giao khodn: D?i di$n bdn nhdn khoin Dgi di$n ben giao khoin (Ky, hq ten) (Ky, hq ten) Ngay thang n3m . Ngudi lip Ke to in trtfdng bdn giao khoin (Ky, hq ten) (Ky, hq ten) 307
Ddn v j : _______________ ___ Mau so: 09-LDTL Bp p h a n :______ ________ .... Ban hanh theo QD so: 4 8 12 0 0 6 1QD-BTC ngdy 1419 /2 0 0 6 cua B6 trudng BTC S d ......... BIEN BAN THANH LY (NGHIEM THU) H0P BfiNG GIAO KHOAN N g a y ___thang — ndm ------------- - Hq te n :............................................. chufc v g :.............. - Dai dien c h o :.................................. bdn giao khoan: - H q td n :............................................. chufc v g :............. - D ai dien c h o :................................. bdn giao khoan C ung thanh ly H dp d6ng s 6 : ...... ngdy — thang -------n d m ------------- Ndi dung cong vie c (ghi trong hdp d6ng) da d J d c th y c h id n : ................... Gia tri hdp ddng da th y c hidn: ........................................................................... B e n ....da thanh tcd n cho b d n ____ sd' ti£n I d -----------d6ng (vid t b&ng chuf).......... S6 tien bj phat do bdn ..........vi pham hdp d 6 n g : ..... ....... d dn g (vid t b&ng chQ )..... Sd tien bdn ..._. cdn phdi thanh tcdn chd bdn — l a --------- d6ng (vidt b&ng chuf).„...... K et ludn: .................................................................................................................... N g d y ___ thang — ndm — Dai di$n ben nh$n khoan D?i di#n ben giao kho6n (Ky, ho ten) (Ky, h
Ddn v|:_________________ Mau so: 10-LDTL B$ phan:________________ Ban hanh theo QD so: 48 / 2006 / QD-BTC ngdy 14/9/2006 cua Bo trudng BTC BANG KE TRlCH NOP CAC KHOAN THEO LtfflfNG Thang.......ndm ......... ...... ___________ Don vi tinh:________ T dng B do hidm xh, b io Sd Kinh p h i c6n g dodn quy hidm y td thdng lUdng T rong d6 T rong d6 sd trich S d p h ii STT trich T rich T rich dupe BHXH , Tdng T rtf Tdng T rtf nQp c&ng BH XH , vdo vdo D d l?i BHYT, sd vd o sd vd o do dn cdp B H YT, chi chi chi t$i KPCD Itfdng luong tr§n KP C D phi phi ddn vi A B 1 2 3 4 5 6 7 8 9 C $ng N g d y ___thang ____ ndm . Ngtfdi l#p being Ke toan trtfdng Giam ddc (Ky, hq ten) (Ky, hq ten) (Ky, hq ten) 309
310 Ddn v|:-------------------- ------ Mau so: 11-LDTL B$ phgn : ________________ (Ban hdnh theo QD s6: 48/2006/QD-BTC ngdy 14/9/2006 cua B6 Trudng BTC) BANG PHAN B6 TIEN LlfflNG VA BAO HI^M XA HOl T h ^ n g ....n S m ....... — Ghi C6 Tdi khodn TK 334 - Phdi trd ngudi lao ddng TK 338 - Phdi trd, phdi ndp khdc TK 335 S6 CdngCb TK Tdng Ddi tU0ng sir dung Cdc khodn Cdng Cd Kinh phi Bdo hi£m Bdo hi£m Chi phf TT LUdng 338(3382. cdng (Ghi No cdc Tdi khodn) ----- khdc TK 334 cdng dodn xa hQi y td' phdi trd 3383, 3384) A B 1 2 3 4 5 6 7 8 9 1 TK 622 - Chi phi nhdn c6ng tri/c tiS'p • Phdn xudng (sdn ph£m) - Phdn xudng (sdn p h lm ) 2 TK 623 - Chi phi sir dung mdy thi cdng 3 TK 627 - Chi phi sdn xudt chung - Phdn xudng (sdn ph£m) - Phdn xudng (sdn p h lm ) -------- 4 TK 641 - Chi phi bdn hdng 5 TK 642 - Chi phi qudn ly doanh nghidp 6 TK 142 - Chi phi trd trudc ngdn han 7 TK 242 • Chi phi trd trudc ddi han 8 TK 335 - Chi phi phdi trd 9 TK 241 ■ Xdy di/ng cd bdn dd dang 10 TK 334 ■ Phdi trd ngudi lao ddng 11 TK 338 - Phdi trd phdi nfip khdc 12 TK 642 C fn g : N g d y ___thdng ____ ndm ------------- Ngtfdi l#p bdng K§ to in trtfdng (Ky, hq tin ) (Ky. hq tin )