tai lieu huong dan nghiep vu ke toan

8/9/2019 Tai Lieu Huong Dan Nghiep Vu Ke Toan

1/15

Mt s nghip v ch yu trong DN thng mi, xy dng, dch v

TT Chng t Ni dung (din gii) nh khon S k ton theo hnhthc Nht k chung

IK ton NLVL. CCDC, hng ho

1 Ho n GTGT ( Bnhng) Phiu nhp kho

Mua NLVL /CCDC / hng honhp kho cha tr tin ngi bn

N TK 152, 153, 156N TK 1331

C TK 331

S NKC,SC TK 152,153, 156, 331, 133SCT: 331, 152,153,156

2 Ho n GTGT ( Bnhng) Phiu nhp kho Phiu chi/ UNC

Mua NLVL /CCDC / hng honhp kho tr ngay bng TM/TGNH

N TK 152, 153, 156N TK 1331

C TK 111, 112

S NKC,SC TK 152,153, 156, 133,111/112S qu, s theo di TG

SCT: 152,153,156 cho tngloi hng3 Bin bn ghi r

hng ho, s lng, gi trhng tr li cha c thuGTGT, thu GTGT theoho n (s, k hiu, ngythng, thi gian) l do trhng. Ho n GTGT(bn hng) ghi r hng ho

tr li ngi bn do khngng quy cch, chtlng, tin thu GTGT. Phiu xut kho Phiu thu/ Giy boc

Xut kho tr li NLVL /CCDC /hng ho cho bn bn do hngmua v km phm cht

N TK 331, 111,112C TK 152, 153, 156C TK 1331

S NKC,SC TK 152,153, 156, 133,111/112/331S qu, s theo di TG, SCT331

SCT: 152,153,156 cho tngloi hng

1


2/15

4 Ho n GTGT (dobn tr li lp) Bin bn tr li hng(ghi r loi hng ho, s

lng, gi tr cha c thuGTGT, tin thu GTGT ldo tr hng theo ho nbn hng (s, k hiu, ngythng ca ho n) ) Phiu nhp kho Phiu chi/ UNC

Nhn li hng bn b tr li dokm phm cht, sai quy cch

N TK 156C TK 632

VN TK 531N TK 3331

C TK 111/112/131

S NKC,SC TK 156, 632, 531, 3331,111/112/131SCT TK 156SCT 131 (nu cha tr tin)S qu/ S theo di TGNH ( nutr tin ngay)

5 Bin bn/ tho thunbng vn bn ghi r slng, quy cch hng ho,mc gi tng (gim) theoho n bn hng (s khiu, ngy, thng ca hon, thi gian), l do tng(gim) gi, Ho n ghi r iuchnh gi cho hng ho,dch v ti ho n s, khiu...dobn bn lp Phiu thu/ Giy boc

c iu chnh gim gihng bn do hng km chtlng, quy cch( doanh nghip l bn mua)

N TK 331, 111,112C TK 152, 153, 156C TK 1331

S NKC,SC TK 152,153, 156, 133,111/112/331S qu, s theo di TG, SCT 331SCT: 152,153,156 cho tng loi

hng

6 Bin bn/ tho thunbng vn bn ghi r s

lng, quy cch hng ho,mc gi tng (gim) theoho n bn hng (s khiu, ngy, thng ca hon, thi gian), l do tng(gim) gi, Ho n GTGT ghi

iu chnh gim gi hng bncho khch hng do hng km

cht lng( doanh nghip l bn bn)

N TK 532N TK 3331

C TK 111/112/131

S NKC,SC TK 532, 3331, 111/112/131

S qu, s theo di TG,SCT 131

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3/15

r iu chnh gi cho hngho, dch v ti ho n s,k hiu. Phiu chi/ UNC

7 Ho n GTGT ( Bnhng) Phiu chi/ UNC

Mua NLVL xut dng ngaykhng qua kho

N TK 621/ 627N TK 641/642N TK 241 ( nu dng cho T XDCB )N Tk 1331

C TK 111/112/331( lu : n v no s dng phn mm kton th vn HT quaTK 152,156 theodi s lng)

S NKC,SC TK 621/627/641/642/241S qu, s theo di TG, SCT 331SCT 621/ 241 (nu c)

8 Phiu xut kho Xut kho NLVL, CCDC, dngcho sn xut

N TK 621/ 627N TK 641/642N TK 241 ( nu dng cho T XDCB )

C TK 152/153

S NKC,SC TK 621/627/641/642/241SCT: 152,153SCT 621/ 241(nu c)

9 Phiu xut kho +

Ho n GTGT/ bn hngHoc: Phiu xut kho hnggi i l + lnh iu ngni b

Bng k ho nbn ra ca hng bn( do bn nhn i l lp) Phiu thu/ Giy boc

Xut kho hng gi bn cho i

l bn ng gi hng hoahng

Khi hng giao cho i l c bn

N TK 157

C TK 156

N TK 111/112/131C TK 511C TK 3331

ng thi:N TK 632

C TK 157

S NKC,

SC TK 157, 156SCT 156 cho tng mt hng

S NKC,SC TK 111/112/131/511/3331SCT 131 ( nu cha thu tin)S qu/ S theo di TNGH

S NKC,SC TK 157, 156SCT 156 cho tng mt hng

3


4/15

10 Phiu xut kho Ho n GTGT Phiu thu/ Giy bo

c

Xut bn hng ho N TK 632 ( gi vn)C TK 156 ( gi vn)

ng thi:N Tk 111/112/131

C TK 511C TK 3331

S NKC,SC TK 632, 156, 511, 111/112/131SCT 156 cho tng mt hSCT 131 (nu cha TT)

11 Phiu xut kho Ho n GTGT (Ghi r l hngkhuyn mi, qung cokhng thu tin, gch bdng thu sut v thuGTGT, ch ghi dng githanh ton )

Xut kho hng khuyn mi/qung co khng thu tin( Lu : t l khng ch chi phqung co khuyn mi...theolut thu TNDN)

N TK 641 ( gi vn)C TK 512 ( gi vn)

ng thi:N Tk 632

C TK 156

S NKC,SC TK 641, 512, 632, 156SCT: 156

12 Ho n GTGT ( ghivit gch b dng thuGTGT) Phiu xut kho

Xut hng ho tiu dng ni b N TK 627/641/642....C TK 512 ( gi vn)

ng thi:N TK 632

C TK 156

S NKC,SC TK 627/641/642...,512, 632,156SCT TK 156

13 Hp ng kinh t(vay) Phiu xut kho Ho n GTGT/BH( i vi ho n GTGT

dng tin thu gch cho)

Xut kho NLVL/HH cho vay N TK 138C TK 156

S NKC,SC TK 138, 156SCT: 156, 138

14 Hp ng gia cng Phiu xut kho

Xut kho VL a i gia cng,ch bin

N TK 154C TK 152

S NKC,SC TK 154, 152SCT: 152

15 Phiu xut kho Xut kho CCDC ln phi phnb dn

N TK 142 ( CCDC c GT ln thi gians dng < 1nm)N TK 242 ( CCDC c GT ln thi gians dng > 1nm)

S NKC,SC TK 142/242, 153SCT: 153

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5/15

C TK 15316 Hp ng cho thu

Phiu xut kho Ho n GTGT/BH

Ho n GTGT/BH Phiu thu/ Giy boc

Xut kho CCDC cho thu

Phn b gi tr CCDC cho thuvo chi ph

Doanh thu v CCDC cho thu

N TK 142 ( CCDC c GT ln thi gians dng < 1nm)N TK 242 ( CCDC c GT ln thi gians dng > 1nm)

C TK 153

N TK 627C TK 142

C TK 242

N TK 111/112.131C TK 511 (5113)C TK 3331

S NKC,SC TK 142/242, 153, 627, 511,111/112/131SCT: 153, 131 (nu cha TT)S qu, S theo di TGNH ( nu

TT ngay)

Phiu nhp kho NLVL s dng khng ht nhpli kho

N TK 152C TK 621

S NKC,SC TK 152, 621SCT: 152, 621 (nu c)

17 Bin bn kim k Kim k pht hin thiu NLVL- Hao ht VL trong nh mc

- Hao ht ngoi nh mc char nguyn nhn

N TK 632C TK 152

N TK 1381C TK 152

S NKC,SC TK 152, 632, 138SCT: 152

18 Bin bn kim k Kim k pht hin tha NLVL/CCDC/HH

N TK 152/ 153/156C TK 3381

S NKC,SC TK 152/153/156, 338SCT: 152/156/153

K ton Ti sn c nh hu hnh (TSC VH tng t)

19 Bin bn gp vn Bin bn nh gi liTSC Cc ho n chng t

Nhn gp vn bng TSC HH

Lu : Nu gp TS gp vn cac nhn khng y ha nchng t th phi nh gi;Nu TS c hnh thnh

N TK 211C TK 411

S NKC,SC TK 411, 211S TSC

5


6/15

kinh doanh th khi gp vn vodoanh nghip bt buc phi c ho n chng t mi ctrch khu hao v tnh vo chiph khi tnh thu nhp chu thu

20 Hp ng mua Ho n GTGT Bin bn giao nhnTSC Phiu chi/ UNC/ Hpng vay

Mua TSC HH N TK 211

N TK 1332C TK 111/112/331C TK 341 ( nu mua bng tin vay)

S NKC,

SC TK 133, 211, 111/112/331/341SCT: 331 (nu cha TT)S qu/ s theo di TGNH ( nuTT = TM/ TGNG)S TSC

21 Hp ng mua Ho n GTGT Bin bn giao nhnTSC

Phiu chi/ UNC

Mua TSCHH theo phngthc tr chm, tr gp

nh k thanh ton cho ngibn:

nh k tnh vo chi ph s li trchm, tr gp phi tr cho tngk:

N TK 211N TK 1332N TK 242 ( Phn li tr chm l chnhlch gia tng s tin phi thanh ton -gi mua tr tin ngay )

C TK 331

N TK 331C TK 111/112

N TK 635C TK 242

S NKC,SC TK 133, 211, 242SCT: 331S TSC

S NKC,SC TK 111/112, 331SCT: 331S qu/ s theo di TGNH

S NKC,SC TK 632, 242

22 Bin bn giao nhnTSC Bin bn nh gi liTSC Ho n GTGT (nuc)

TSCHH c biu tng avo s dng

N TK 211C TK 711

S NKC,SC TK 211,711S TSC

6


7/15

23 Bin bn bn giaoTSC H s TSC ( hon, hp ng, d ton,bin bn nghim thu)

XDCB hon thnh a TSCvo s dng

N TK 211C TK 241

S NKC,SC TK 211,241S TSC

24 Bin bn bn giaoTSC Hp ng thanh l/nhng bn Ho n GTGT/BH Phiu thu/ Giy boc

Nhng bn/ thanh l TSC HH N TK 111/112/131C TK 711C TK 3331

ng thi:N TK 214 ( gi tr HM)N TK 811 ( gi tr cn li)

C TK 211

S NKC,SC TK 211,214, 711,333,811,111/112/131SCT: 131 ( nu cha TT)S TSC

25 Bng tnh khu hao TSC Trch khu hao TSCHH vochi ph SXKD

N TK 627/641/642C TK 214

S NKC,SC TK 214, 627/641/642

K ton tin lng v cc khon trch theo lng

26 Hp ng lao ng/Tho c lao ng tp th. Bng chm cng( nu tnh lng theo thigian) Phiu xc nhn snphm, cng vic honthnh ( nu tnh lng theosn phm)

Bng tnh lng

Tnh lng phi tr cho NLtrong doanh nghip

N TK 622/ 627/641/642C TK 334

S NKC,SC TK 334, 622/ 627/641/642SCT TK 622 (nu c)

27 Hp ng giaokhon Bin bn nghim thuhp ng giao khon Phiu chi/ UNC

Tnh tin cng phi tr cho laong thu khon

N TK 622/ 627/641/642C TK 334/111/112

( lu : trong thc t thng ghi thngvo bn c TK 111/112)

S NKC,SC TK 334, 622/ 627/641/642SCT TK 622 (nu c)S qu/ s theo di TGNH ( nuthanh ton ngay bng TM/TGNH)

7


8/15

28 Giy ngh tmng Phiu chi

Tm ng tin lng v cckhon khc cho NL

N TK 334C TK 111

S NKC,SC TK 334, 111S qu

29 Phiu chi/UNC Thanh ton tin lng/ tincng v cc khon khc choNL

N TK 334C TK 111/112

S NKC,SC TK 334, 111/112S qu/ s theo di TGNH

30 Bng thanh tonlng Giy ngh thanhton tm ng

Khu tr tin tm ng vo tinlng ca NL

N TK 334C TK 141

S NKC,SC TK 334, 141SCT 141

31 Bng thanh tonlng Bng k trch npcc khon theo lng

Tnh BHXH, BHYT tr vo tinlng ca NL

N TK 334C TK 3382, 3383,3384


32 Bng k trch npcc khon theo lng

Trch BHXH, BHYT... vo chiph SXKD trong k

N TK 622/627/641/642C TK 3382, 3383,3384

S NKC,SC TK 338, 622/627/641/642SCT 622 (nu c)

33 Phiu chi/UNC Chi tin np BHXH, BHYT N TK 338C TK 111/112

S NKC,SC TK 338, 111/112S qu/ s theo di TGNH

34 Giy khm chabnh

Tnh BHXH phi tr NL khingh m au, thai sn...

N TK 338C TK 334


K ton cc khon tin vay

35 Hp ng vay Phiu nhp kho

Ha n GTGT/BH

Vay ngn hn/ Di hn thanhton tin mua vt t/ hng ho/

TSCHH nhp kho

N TK 152/153/156/211C TK 311/341

S NKC,SC TK 152/153/156/211, 311/341

SCT 311/34136 Hp ng vay

Phiu thu/ Giy boc

Vay ngn hn/ Di hn bngTM/TGNH ( li tr sau)

N TK 111/112C TK 311/341

S NKC,SC TK 111/112, 311/341SCT 311/341S qu/ S theo di TGNH

37 Hp ng vay Vay ngn hn/ Di hn bng N TK 111/112 ( tin vay) S NKC,

8


9/15

Phiu thu/ Giy boc

TM/TGNH li tin vay tr trc

nh k phn b li tin vay phitr tng k vo chi ph TC hocvn ho vo GT ti sn

N TK 242 ( li tin vay tr trc)C TK 311/341

N TK 635N TK 241 ( nu vay u t XDCB)

C TK 242

SC TK 111/112, 311/341, 241SCT 311/341S qu/ S theo di TGNH

S NKC,SC TK 635/241, 242

38 Hp ng vay Vay ngn hn/ Di hn tr nngi bn

N TK 331C TK 311/341

S NKC,SC TK 331, 311/341SCT 311/341SCT 331

39 Phiu tnh li Phiu chi/UNC

Tnh v tr li tin vay bngTM/TGNH trong k

N TK 635C TK 111/112

S NKC,SC TK 635,111/112S qu/ S theo di TGNH

40 Phiu tnh li

Phiu chi/ UNC

nh k trch trc li tin vaytr sau

Khi n hn thanh ton c gcv li tin vay

N TK 635N TK 241 (nu dng tin vay vo XDCB)

C TK 335

N TK 311/341N TK 335

C TK 111/112

S NKC,SC TK 635/241, 335

S NKC,SC TK 311/341, 335, 111/112SCT 311/341S qu/ S theo di TGNH

K ton bn hng

41 B phiu gi

Giy bo c

Nghim thu GT Xlp/ dch v tvn hon thnh

Khi ch u t thanh ton

N TK 131C TK 511

C TK 3331

ng thi :N TK 632 (gi vn)

C TK 154

N TK 112

S NKC,SC TK 131, 511, 3331

SCT 131

S NKC,SC TK 632, 154SCT 154, 632 tng ctrnh.....

S NKC,

9


10/15

Giy np tin vo NS ( Lu :c th c quan thunh KB thu h thu GTGT, thuTNDN ngay khi thanh ton)

N TK 3331N TK 3334 (tm tnh v np thu GTGTv thu TNDN khi thanh ton)

C TK 131

SC TK 131,112, 3331, 3334SCT 131S theo di TGNH

42 Giy bo c Tm ng tin cng trnh N TK 112C TK 131

S NKC,SC TK 131,112

SCT 131S theo di TGNH

43

Ho n GTGT Phiu thu/ giy boc Phiu thu/ Giy boc

Phiu thu/ Giy boc

Bn hng theo phng thc trchm/ tr gpKhi bn:

nh k tnh v kt chuyndoanh thu tin li bn hng trchm/ tr gp

Khi khch hng tr n tin hng

N TK 111/112/131C TK 511 (gi bn tr tin ngay)C TK 3387 (chnh lch gia gi

bn tr chm/ tr gp vi gi bn tr tinngay)

C TK 3331

N TK 3387C TK 515

N TK 111/112C TK 131

S NKC,SC TK 131/112/111/511/338/333SCT 131 ( nu cha thu tin )S qu / S theo di TGNH ( nuthu ngay bng TM/TGNH)


S NKC,SC TK 111/112, 131SCT 131S qu / S theo di TGNH

45 Phiu xut kho Ho n GTGT ( ghi

r t l % hoc mc gimgi, gi bn l gi gimcha c thu, thu GTGT,gi thanh ton) Phiu thu/ Giy boc

Bn hng c gim gi chokhch hng

N TK 111/112/131 ( tng gi thanh ton)C TK 511 (theo gi c gim

ghi trn ho n)C TK 3331ng thi:N TK 632

C TK 156

S NKC,SC TK 111/112/131, 632, 511,

156, 3331SCT 131S qu / S theo di TGNH

10


11/15

K ton cc khon chi ph

46 Ho n GTGT Phiu chi/ UNC/ Giy ngh thanh ton tm ng

Chi thanh ton tin in (tin nc,vn phng phm, xng xe, tipkhch) phc v cho hot ng

ca cng ty

N TK 642/627/641N TK 1331

C TK 111/112/141

S NKC,SC TK 111/112, 642, 641, 627,1331

SCT 141 ( nu tr bng tin tmng)S qu / S theo di TGNH

47 Hp ng thu nh ( nu h thng innc ng tn ch nh chothu th trn hp ng phighi r tin in nc dobn i thu tra tin th mic tnh vo chi ph hpl)

Ho n GTGT Phiu chi/ UNC

Chi tr tin thu vn phng, nhxng

N TK 642/627/641N TK 1331

C TK 111/112/141

S NKC,SC TK 111/112, 642, 641, 627,1331SCT 141 ( nu tr bng tin tmng)S qu / S theo di TGNH

Cc nghip v lin quan v bo hnh cng trnh

48 Hp ng kinh t ( theo t l quy nh)

Xc nh s d phng phi trv bo hnh cng trnh

N TK 627C TK 352 - D phng phi tr


49 Ho n Phiu chi/ UNC Phiu xut kho Bng tnh lng Bin bn nghim thucng vic hon thnh

Khi pht sinh chi ph sa chabo hnh cng trnh

N TK 621, 622, 627N Tk 1331 (nu c thu GTGT u vo)

C TK 111/ 112/ 152/ 334..

S NKC,SC TK 627, 622, 621, 1331,111/112/152/334S qu/ S theo di TGNH

SCT 152....

50 Cui k kt chuyn chi ph bohnh cng trnh

N TK 154C TK 621, 622, 627

S NKC,SC TK 627, 622, 621, 154

51a Bin bn nghim thu,bn giao

Khi sa cha, bo hnh cngtrnh hon thnh

N TK 352C TK 154


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12/15

51b Hon nhp s chnh lch gias d phng phi tr v bohnh cng trnh ln hn s thct pht sinh

N TK 352C TK 711


K ton tin mt, tin gi

53 SecPhiu thuGiy bo n

Rt TGNH nhp qu TM N TK 111C TK 112

S NKC,SC TK 111/112S qu / S theo di TGNH

54 Phiu chi Giy bo c

Chi tin mt gi vo ngn hng N TK 112C TK 111

S NKC,SC TK 111/112S qu / S theo di TGNH

55 Phiu chi/ UNC Chi tin mt/ TGNH tr n ngibn

N TK 331C TK 111/112

S NKC,SC TK 111/112, 331S qu / S theo di TGNHSCT TK 331

56 Phiu thu/ Giy bo c Khch hng tr n bng TM/TGNH S NKC,SC TK 111/112, 131S qu / S theo di TGNHSCT TK 131

57 Giy ngh tm ng Phiu chi/ UNC

Chi tin mt/ TGNH tm ng choCBNV

N TK 141C TK 111/112

S NKC,SC TK 111/112, 141S qu / S theo di TGNHSCT TK 141

58 Bng k tnh li Li TGNH N TK 112C TK 515

S NKC,SC TK 112, 515S theo di TGNH

59 Bin bn gp vn Phiu thu/ giy bo c( nu b sung vn iu l phithay i giy ng k kinhdoanh, c th s thay i mcthu mn bi)

Ch doanh nghip gp vn( b sung vn) bng TM/TGNh

N TK 111/112C TK 411 (4111)

S NKC,SC TK 111/112, 411S qu / S theo di TGNH

12


13/15

K ton thu GTGT, thu TNDN

60 Bng k thu GTGTu vo; Bng k thu GTGT

u ra T khai thu GTGT

Cui thng i tr thu GTGT uvo vi thu GTGT u ra

N TK 3331C TK 1331/1332

S NKC,SC TK 3331, 133

61 Phiu chi/ UNC Np thu GTGT bng TM/ TGNH N TK 3331C TK 111/112

S NKC,SC TK 111/112, 3331S qu / S theo di TGNH

62 T khai tm tnh thTNDN

Tm tnh thu TNDN hng qu N TK 8211C TK 3334

S NKC,SC TK 8211, 3334

63 Quyt ton thu TNDN Phiu chi/ UNC

Np thu TNDN N TK 3334C TK 111/112

S NKC,SC TK 8211, 111/112S qu / S theo di TGNH

Cc bt ton cui k ( bt ton kho s)

64 Kt chuyn ch ph NLVLTT N TK 154C TK 621

S NKC,SC TK 621, 154SCT 621, 154

65 Kt chuyn ch ph NCTT N TK 154C TK 622

S NKC,SC TK 622, 154SCT 622, 154

66 Bng phn bchi ph SXC

Kt chuyn ch ph SXC N TK 154C TK 627

S NKC,SC TK 627, 154SCT 154

68 Kt chuyn gi vn hng bn N TK 911

C TK 632

S NKC,

SC TK 911, 632

69 Kt chuyn ch ph bn hng N TK 911C TK 642


70 Kt chuyn ch ph qun l DN N TK 911C TK 642


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14/15

71 Kt chuyn ch ph hot ng ti chnh N TK 911C TK 635


72 Kt chuyn ch ph thu nhp hot ng TC N TK 515C TK 911


73 Kt chuyn chit khu thng mi sang TK 511 N TK 511C TK 521


74 Kt chuyn doanh thu hng bn b tr li sang TK511

N TK 511C TK 531


75 Kt chuyn s gim gi hng bn sang TK 511 N TK 511C TK 532


76 Kt chuyn doanh thu thun N TK 511C TK 911


77 Kt chuyn doanh thu bn hng ni b N TK 512C TK 911


78 Kt chuyn thu nhp khc N TK 711C TK 911


79 Kt chuyn gi chi ph khc N TK 911C TK 811


80 Kt chuyn chi ph thu thu nhp hin hnh:

Nu TK 8211 c s PS n > s PS c

Nu TK 8211 c s PS n < s PS c

N TK 911C TK 8211

N TK 8211C TK 911

S NKC,

SC TK 911, 8211

81

Kt chuyn chi ph thu thu nhp hon li:

Nu TK 8212 c s PS n > s PS cN TK 911 S NKC,

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15/15

Nu TK 8212 c s PS n < s PS c C TK 8212

N TK 8212C TK 911

SC TK 911, 8212

82

Kt chuyn l/li

Nu li

Nu l

N TK 911C TK 4212

N TK 4212C TK 911

S NKC,SC TK 911, 4212

15

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