TRONG LNH VC HNH CHNH S NGHIP

Ngi trnh by: Ths. Nguyn Th VnPh trng phng k ton Doanh nghipV ch k ton v kim ton - B Ti chnhCH K TON P DNG CHO N V CH U T

Ni dung**Phn 1- Vn bn ca B Xy dng;Phn 2-Vn bn ca B Ti chnh;Phn 3- Ni dung c bn ch k ton ch u t

Phn 1- Vn bn B Xy dngNgh nh s 12/2009/N-CP ngy 12/2/2009 ca Chnh ph v qun l d n u t xy dng cng trnh v N 83/2009/N-CP sa i b sung.Thng t s 03/2009/TT-BXD ngy 26/3/2009 quy nh chi tit mt s ni dung ca Ngh nh s 12/2009/N-CP. Ngh nh s 112/2009/N-CP ngy 14/12/2009 v qun l chi ph u t xy dng cng trnhThng t 04/2010/TT-BTC ngy 26/5/2010 hng dn lp v qun l chi ph u t xy dng cng trnh**

Yu cu i vi cc d n s dng vn ngn sch nh nc Nh nc qun l ton b qu trnh u t xy dng t vic xc nh ch trng u t, lp d n, quyt nh u t, lp thit k, d ton, la chn nh thu, thi cng xy dng n khi nghim thu, bn giao v a cng trnh vo khai thc s dng**

CC HNH THC QUN L D N U T XY DNG CNG TRNH

1. Trng hp ch u t trc tip qun l d n th ch u t thnh lp Ban Qun l d n gip ch u t lm u mi qun l d n. Ban Qun l d n phi c nng lc t chc thc hin nhim v qun l d n theo yu cu ca ch u t. Ban Qun l d n c th thu t vn qun l, gim st mt s phn vic m Ban Qun l d n khng c iu kin, nng lc thc hin nhng phi c s ng ca ch u t.i vi d n c quy m nh, n gin c tng mc u t di 7 t ng th ch u t c th khng lp Ban Qun l d n m s dng b my chuyn mn ca mnh qun l, iu hnh d n hoc thu ngi c chuyn mn, kinh nghim gip qun l thc hin d n.2. Trng hp ch u t thu t chc t vn qun l iu hnh d n th t chc t vn phi c iu kin nng lc t chc qun l ph hp vi quy m, tnh cht ca d n. **

Nhim v, quyn hn ca ch u t v Ban Qun l d n1. Ch u t thc hin nhim v, quyn hn k t giai on chun b d n, thc hin d n n khi nghim thu bn giao a cng trnh vo khai thc s dng bo m tnh hiu qu, tnh kh thi ca d n v tun th cc quy nh ca php lut. Ch u t c trch nhim ch o, kim tra v chu trch nhim v kt qu thc hin nhim v, quyn hn ca Ban Qun l d n.2. Ban Qun l d n thc hin nhim v do ch u t giao v quyn hn do ch u t u quyn. Ban Qun l d n chu trch nhim trc ch u t v php lut theo nhim v c giao v quyn hn c u quyn.

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Ngh nh s 112/2009/N-CP1. i tng: p dng i vi cc t chc, c nhn lin quan n vic qun l chi ph u t xy dng cng trnh ti cc d n s dng 30% vn nh nc tr ln.2. Phm vi: quy nh v chi ph u t xy dng bao gm:Tng mc u t D ton xy dng cng trnhnh mc v gi xy dngiu kin nng lcQuyn v trch nhim ca ngi quyt nh u t, ch u t, nh thu trong qun l chi ph u t xy dngThanh ton, quyt ton vn u t xy dng cng trnh s dng vn nh nc bao gm vn ngn sch nh nc, vn h tr pht trin chnh thc, vn tn dng u t ca Nh nc, vn tn dng do nh nc bo lnh v vn u t khc3. Thay th N 99/2007/N-CP, N03/2008/N-CP sa i N99 (trc l N 16/2005/N-CP)**

Ni dung tng mc u t xy dng cng trnh1. Tng mc u t l chi ph d tnh ca d n. Tng mc u t l c s ch u t lp k hoch v qun l vn khi thc hin u t xy dng cng trnh.2. Tng mc u t bao gm: chi ph xy dng; chi ph thit b; chi ph bi thng, h tr v ti nh c; chi ph qun l d n; chi ph t vn u t xy dng; chi ph khc v chi ph d phng.

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Quyt ton vn u t xy dng cng trnh

Vn u t c quyt ton l ton b chi ph hp php thc hin trong qu trnh u t a cng trnh vo khai thc, s dng. Chi ph hp php l chi ph c thc hin trong phm vi d n, thit k, d ton c duyt k c phn iu chnh, b sung theo quy nh ca hp ng k kt, ph hp vi quy nh ca php lut. i vi cc cng trnh s dng vn ngn sch nh nc, vn u t c quyt ton phi nm trong gii hn tng mc u t c cp c thm quyn ph duyt.

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Thng t 04/2010/TT-BTC ngy 26/5/2010Ni dung cc khon mc chi ph trong tng mc u t:Chi ph xy dngChi ph thit bChi ph bi thng, h tr v ti nh c Chi ph qun l d n Chi ph u t xy dngChi ph khcChi ph d phng

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Vn bn quy nh v c ch ti chnh Vn bn quy nh v k ton

PHN 2- VN BN CA B TI CHNH

VN BN QUY NH V C CH TI CHNH**Thng t s 10/2011/TT-BTC v Thng t s 17/2013/TT - BTC sa i TT s 10 Quy nh v qun l, s dng chi ph qun l d n ca cc d n u t xy dng s dng vn ngn sch Nh ncThng t s 210/2010/TT-BTC Quy nh vic quyt ton vn u t xy dng c bn thuc ngun vn ngn sch nh nc theo nin ngn sch hng nmThng t s 19/2011/TT-BTC Quy nh v quyt ton d n hon thnh thuc ngun vn Nh ncThng t s 87/2010/TT-BTC quy nh vic qun l v x l ti sn ca cc d n s dng vn nh nc khi d n kt thc

Tip theo**5. Thng t s 86/2011/TT-BTC ngy 17/6/2011 Quy nh v qun l, thanh ton vn u t v vn s nghip c tnh cht u t thuc ngun ngn sch Nh nc6. Thng t s 108/2007/TT-BTC ngy 7/9/2007 v Thng t s 40/2011/TT-BTC ngy 22/3/2011 Sa i, b sung mt s iu ca Thng t s 108/2007/TT-BTC Thng t 123/2007/TT-BTC ngy 23/10/2007 hng dn thc hin chnh sch thu v u i thu i vi cc chng trnh, d n s dng ngun h tr pht trin chnh thc (ODA )Thng t s 28/2011/TT-BTC ngy 28/2/2011 hng dn Lut Qun l thu

THNG T S 10/2011/TT-BTC** Quy nh v qun l, s dng chi ph qun l d n ca cc d n u t xy dng s dng vn ngn sch Nh nc

Ni dungCT, BQLDA thc hin vic lp, thm nh, ph duyt d ton chi ph QLDAD n c tng mc u t

Ni dung 18 khon chi ph qun l d nChi tin lng, tin cng, ph cp lng, thng, phc li tp th, cc khon ng gp (BHXH, BHYT, BHTN, KPC)Chi thanh ton dch v cng cngChi vt t vn phngChi thanh ton thng tin, tuyn truyn, lin lcChi ph hi ngh, cng tc phChi ph thu mn, on ra, on vo, sa cha ti sn, mua sm ti sn dng cho qun l d n, chi ph khc, d phng 10% ca d ton.

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Thng t 17/2013/TT-BTCSa i Khon 1 iu 6 nh sau:1. Chi tin lng:1.1. Chi lng ngch, bc theo qu lng c giao; lng hp ng di hn i vi cc c nhn c hng lng t d n theo quyt nh ca cp c thm quyn v quy nh hin hnh ca Nh nc v ch tin lng.1.2. Trng hp tit kim cc khon chi khc (ngoi chi lng), sau khi b tr 18 khon chi trong d ton theo quy nh ti iu ny m bo ng i tng v ch theo quy nh; ch u t v ban qun l d n c chi thu nhp tng thm cho nhng ngi hng lng t chi ph qun l d n theo h s iu chnh nh sau:a) i vi Ban qun l d n u t xy dng cng trnh nhm B v nhm C khng qu 1,1 ln qu lng tnh theo mc lng ti thiu p dng i vi cn b, cng chc, vin chc;b) i vi Ban qun l d n u t xy dng cng trnh quan trng quc gia v Ban qun l d n u t xy dng cng trnh c qun l d n nhm A khng qu 1,7 ln qu lng tnh theo mc lng ti thiu p dng i vi cn b, cng chc, vin chc.

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Thng t s 19/2011/TT-BTC ngy 14/2/2011 Quy nh v quyt ton d n hon thnh thuc ngun vn Nh nc **

Ni dung bo co quyt ton1. Ngun vn u t thc hin d n l gi tr thc t thanh ton qua c quan kim sot cp vn, thanh ton, cho vay tnh n ngy kho s lp bo co quyt ton (chi tit theo tng ngun vn u t).2. Chi ph u t ngh quyt ton chi tit theo c cu: xy dng, thit b, bi thng gii phng mt bng, chi ph qun l d n, chi ph t vn, chi ph khc; chi tit theo hng mc, theo gi thu hoc khon mc chi ph u t.3. Xc nh chi ph u t thit hi khng tnh vo gi tr ti sn hnh thnh qua u t.4. Xc nh s lng v gi tr ti sn hnh thnh qua u t ca d n, cng trnh hoc hng mc cng trnh; chi tit theo nhm, loi ti sn c nh, ti sn lu ng theo chi ph thc t.

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VN BN QUY NH V K TON

H thng php lut k ton lin quan n n v ch u t Lut k tonNgh nh s 128/2004/N-CP ngy 31/5/2004Ngh nh 185/2004/N-CP ngy 4/11/2004; Ngh nh 39/2011/N-CP sa i, b sung mt s iu ca N 185/2004/N-CPThng t s 120/2004/TT-BTC ngy 15/12/2004/ca BTC hng dn N 185 v TT s 169/2011/TT-BTC ngy 24/11/2011hng dn N 39Thng t s 103/2005/TT-BTC ngy 24/11/2005 ca B Ti chnh v tiu chun v iu kin phn mm k tonQ 19/2006/Q-BTC ngy 30/3/2006 ca BTC v vic ban hnh Ch k ton hnh chnh s nghipThng t 185/2010/TT-BTC ngy 15/11/2010 ca BTC hng dn b sung Q 19TT 195/2012/TT-BTC ngy 15/11/2012 hng dn k ton p dng cho n v ch u t **

LUT K TON

**Nhim v k ton Thu thp, x l thng tin, s liu k ton theo i tng v ni dung cng vic k ton, theo chun mc v ch k ton.Kim tra, gim st cc khon thu, chi ti chnh, cc ngha v thu, np, thanh ton n; kim tra vic qun l, s dng ti sn v ngun hnh thnh ti sn; pht hin v ngn nga cc hnh vi vi phm php lut v ti chnh, k ton.Phn tch thng tin, s liu k ton; tham mu, xut cc gii php phc v yu cu qun tr v quyt nh kinh t, ti chnh ca n v k ton. Cung cp thng tin, s liu k ton theo quy nh ca php lut.

Yu cu k ton**

(1) y : Phn nh y nghip v kinh t ti chnh pht sinh lin quan n hot ng ca n v vo chng t, ti khon, s k ton v cc BCTC.(2) Kp thi: Phn nh kp thi, ng thi gian quy nh thng tin, s liu k ton.(3) R rng: Phn nh r rng, d hiu v chnh xc thng tin, s liu k ton.(4) Trung thc: Phn nh trung thc hin trng, bn cht s vic, ni dung v gi tr ca nghip v kinh t, ti chnh.(5) Lin tc: Thng tin, s liu k ton phi c phn nh lin tc t khi pht sinh n khi kt thc hot ng kinh t, ti chnh. (6) Phn loi, sp xp thng tin, s liu k ton theo trnh t, c h thng v c th so snh c.

iu 14. Cc hnh vi b nghim cm

1. Gi mo, khai man, tha thun hoc p buc ngi khc gi mo, khai man, ty xa ti liu k ton.2. C , tha thun hoc p buc ngi khc cung cp, xc nhn thng tin, s liu k ton sai s tht.3. ngoi s k ton ti sn ca n v k ton hoc ti sn lin quan n n v k ton.4. Hu b hoc c lm h hng ti liu k ton trc thi hn lu tr quy nh ti iu 40 ca Lut ny.5. Ban hnh, cng b chun mc k ton, ch k ton khng ng thm quyn.6. Li dng chc v, quyn hn e da, tr dp ngi lm k ton trong vic thc hin cng vic k ton.7. Ngi c trch nhim qun l, iu hnh n v k ton kim lm k ton, th kho, th qu hoc mua, bn ti sn, tr doanh nghip t nhn, h kinh doanh c th.8. B tr ngi lm k ton, ngi lm k ton trng khng tiu chun, iu kin theo quy nh ti iu 50 v iu 53 ca Lut ny.9. Cc hnh vi khc v k ton m php lut nghim cm.**

iu 17 - Ni dung chng t k tona) Tn v s hiu ca chng t k ton;b) Ngy, thng, nm lp chng t k ton;c) Tn, a ch ca n v hoc c nhn lp chng t k ton; d) Tn, a ch ca n v hoc c nhn nhn chng t k ton;) Ni dung nghip v kinh t, ti chnh pht sinh;e) S lng, n gi v s tin ca nghip v kinh t, ti chnh ghi bng s; tng s tin ca chng t k ton dng thu, chi tin ghi bng s v bng ch;g) Ch k, h v tn ca ngi lp, ngi duyt v nhng ngi c lin quan n chng t k ton.

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iu 20. K chng t k ton

1. Chng t k ton phi c ch k. Ch k trn chng t k ton phi c k bng bt mc. Khng c k chng t k ton bng mc hoc ng du ch k khc sn. Ch k trn chng t k ton ca mt ngi phi thng nht.2. Ch k trn chng t k ton phi do ngi c thm quyn hoc ngi c u quyn k. Nghim cm k chng t k ton khi cha ghi ni dung chng t thuc trch nhim ca ngi k. 3. Chng t k ton chi tin phi do ngi c thm quyn k duyt chi v k ton trng hoc ngi c u quyn k trc khi thc hin. Ch k trn chng t k ton dng chi tin phi k theo tng lin.

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iu 40. Bo qun, lu tr ti liu k tonTi liu k ton phi c lu tr theo thi hn sau y:a) Ti thiu nm nm i vi ti liu k ton dng cho qun l, iu hnh ca n v k ton, gm c chng t k ton khng s dng trc tip ghi s k ton v lp bo co ti chnh;b) Ti thiu mi nm i vi chng t k ton s dng trc tip ghi s k ton v lp bo co ti chnh, s k ton v bo co ti chnh nm, tr trng hp php lut c quy nh khc;c) Lu tr vnh vin i vi ti liu k ton c tnh s liu, c ngha quan trng v kinh t, an ninh, quc phng.

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iu 50. Tiu chun, quyn v trch nhim ca ngi lm k ton 1. Ngi lm k ton phi c cc tiu chun sau y:a) C phm cht o c ngh nghip, trung thc, lim khit, c thc chp hnh php lut;b) C trnh chuyn mn, nghip v v k ton.2. Ngi lm k ton c quyn c lp v chuyn mn, nghip v k ton.3. Ngi lm k ton c trch nhim tun th cc quy nh ca php lut v k ton, thc hin cc cng vic c phn cng v chu trch nhim v chuyn mn, nghip v ca mnh. Khi thay i ngi lm k ton, ngi lm k ton c phi c trch nhim bn giao cng vic k ton v ti liu k ton cho ngi lm k ton mi. Ngi lm k ton c phi chu trch nhim v cng vic k ton trong thi gian mnh lm k ton.

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iu 51. Nhng ngi khng c lm k ton1. Ngi cha thnh nin; ngi b hn ch hoc mt nng lc hnh vi dn s; ngi ang phi a vo c s gio dc, c s cha bnh hoc b qun ch hnh chnh.2. Ngi ang b cm hnh ngh, cm lm k ton theo bn n hoc quyt nh ca Ta n; ngi ang b truy cu trch nhim hnh s; ngi ang phi chp hnh hnh pht t hoc b kt n v mt trong cc ti v kinh t, v chc v lin quan n ti chnh, k ton m cha c xa n tch.3. B, m, v, chng, con, anh, ch, em rut ca ngi c trch nhim qun l iu hnh n v k ton, k c k ton trng trong cng mt n v k ton.4. Th kho, th qu, ngi mua, bn ti sn trong cng mt n v k ton

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iu 53. Tiu chun v iu kin ca k ton trng1. K ton trng phi c cc tiu chun sau y:a) Cc tiu chun quy nh ti khon 1 iu 50 ca Lut ny;b) C chuyn mn, nghip v v k ton t bc trung cp tr ln;c) Thi gian cng tc thc t v k ton t nht l hai nm i vi ngi c chuyn mn, nghip v v k ton t trnh i hc tr ln v thi gian cng tc thc t v k ton t nht l ba nm i vi ngi c chuyn mn, nghip v v k ton bc trung cp.2. Ngi lm k ton trng phi c chng ch qua lp bi dng k ton trng.

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iu 54. Trch nhim v quyn ca k ton trng1. Trch nhim:a) Thc hin cc quy nh ca php lut v k ton, ti chnh trong n v k ton;b) T chc iu hnh b my k ton theo quy nh ca Lut;c) Lp bo co ti chnh.2. Quyn: K ton trng c quyn c lp v chuyn mn, nghip v k ton.C kin bng vn bn v vic tuyn dng, thuyn chuyn, tng lng, khen thng, k lut ngi lm k ton, th kho, th qu;Yu cu cc b phn lin quan cung cp y , kp thi ti liu lin quan n cng vic k ton v gim st ti chnh ca k ton trng;Bo lu kin chuyn mn bng vn bn;Bo co bng vn bn khi pht hin cc vi phm php lut v ti chnh, k ton trong n v;

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NGH NH S 128iu 37. Ti liu k ton phi lu tr ti thiu 5 nm 1. Ti liu k ton dng cho qun l, iu hnh thng xuyn ca n v k ton khng s dng trc tip ghi s k ton v lp bo co ti chnh c lu tr ti thiu 5 nm tnh t khi kt thc k k ton nm nh phiu thu, phiu chi, phiu nhp kho, phiu xut kho khng lu tp chng t ca phng k ton. 2. Ti liu k ton khc dng cho qun l, iu hnh v chng t k ton khc khng trc tip ghi s k ton v lp bo co ti chnh.

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iu 38. Ti liu k ton phi lu tr ti thiu 10 nm1. Chng t k ton s dng trc tip ghi s k ton v lp bo co ti chnh, cc bng k, bng tng hp chi tit, cc s k ton chi tit, s k ton tng hp, cc bo co ti chnh thng, qu, nm, bo co quyt ton, bin bn tiu hu ti liu k ton lu tr v ti liu khc c lin quan n ghi s k ton v lp bo co ti chnh. 2. Ti liu k ton lin quan n thanh l ti sn c nh. 3. Ti liu k ton v bo co quyt ton vn u t d n hon thnh ca Ban qun l d n.4. Ti liu k ton lin quan n thnh lp, chia, tch, sp nhp, chm dt hot ng ca n v k ton. 5. Ti liu k ton khc ca n v k ton s dng trong mt s trng hp m php lut quy nh phi lu tr trn 10 nm thc hin lu tr theo quy nh .6. Ti liu, h s kim ton ca c quan Kim ton Nh nc.

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iu 39. Ti liu k ton phi lu tr vnh vin1. Bo co tng quyt ton ngn sch nh nc nm c Quc hi ph chun. 2. H s, bo co quyt ton vn u t xy dng c bn d n thuc nhm A.3. Ti liu k ton khc c tnh s liu, c ngha quan trng v kinh t, an ninh, quc phng.**

iu 46. Tiu chun v iu kin ca k ton trng1. K ton trng n v k ton thuc hot ng thu, chi ngn sch nh nc, n v s nghip, cc t chc c s dng kinh ph ngn sch nh nc v t chc khng s dng kinh ph ngn sch nh nc phi c chuyn mn, nghip v v k ton t trnh i hc tr ln i vi n v cp Trung ng v n v cp tnh; n v k ton cp huyn v x, k ton trng phi c trnh chuyn mn, nghip v v k ton t bc trung cp tr ln. 2. i vi nhng ngi c trnh chuyn mn, nghip v v k ton t trnh i hc tr ln th thi gian cng tc thc t v k ton t nht l 2 nm; i vi nhng ngi c trnh chuyn mn nghip v bc trung cp hoc cao ng th thi gian cng tc thc t v k ton t nht l 3 nm i vi mi cp v mi n v.

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NGH NH 185 V XPVP HNH CHNH TRONG LNH VC K TONVi phm hnh chnh trong lnh vc k ton bao gm:a) Vi phm quy nh v chng t k ton;b) Vi phm quy nh v s k ton;c) Vi phm quy nh v ti khon k ton;d) Vi phm quy nh v bo co ti chnh v cng khai bo co ti chnh;) Vi phm quy nh v kim tra k ton;e) Vi phm quy nh v bo qun, lu tr ti liu k ton;g) Vi phm quy nh v kim k ti sn;h) Vi phm quy nh v t chc b my k ton, b tr ngi lm k ton hoc thu lm k ton;i) Vi phm quy nh v hnh ngh k ton;k) Vi phm quy nh v p dng chun mc k ton, ch k ton v cc quy nh khc.**

Hnh thc x pht vi phm hnh chnh1. Mi hnh vi vi phm hnh chnh trong lnh vc k ton, c nhn, t chc phi chu mt trong cc hnh thc x pht chnh sau y:a) Cnh co;b) Pht tin t 200.000 ng n 20.000.000 ng.2. C th b p dng hnh thc x pht b sung3. p dng mt hoc cc bin php khc phc hu qu**

Tnh tit gim nha) C nhn, t chc vi phm hnh chnh ch ng ngn chn, lm gim bt tc hi ca vi phm hoc t nguyn khc phc hu qu, bi thng thit hi;b) Ngi vi phm hnh chnh t nguyn khai bo, thnh tht hi li;c) Vi phm trong hon cnh b p buc hoc b l thuc v vt cht hoc tinh thn;d) Vi phm do li v ;) Vi phm ln u;e) Vi phm v hon cnh c bit kh khn m khng do mnh gy ra.

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Tnh tit tng nnga) Vi phm c t chc;b) Vi phm nhiu ln hoc ti phm;c) Xi gic, li ko hoc p buc ngi ph thuc vo mnh v vt cht, tinh thn vi phm;d) Li dng chc v, quyn hn vi phm;) Li dng hon cnh chin tranh, thin tai hoc kh khn c bit khc ca x hi vi phm;e) Vi phm trong thi hn ang chp hnh quyt nh x pht hnh chnh hoc bn n hnh s;g) Sau khi vi phm c hnh vi trn trnh, che du vi phm hnh chnh.

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Thm quyn x pht ca thanh tra Ti chnh1. Thanh tra vin Ti chnh cc cp ang thi hnh cng v c quyn:a) Pht cnh co;b) Pht tin 200.000 ng;c) p dng bin php khc phc hu qu 2. Chnh thanh tra S Ti chnh c quyn:a) Pht cnh co;b) Pht tin n 20.000.000 ng;c) p dng cc hth x pht b sung v bin php khc phc hu qu3. Chnh thanh tra B Ti chnh c quyn:a) Pht cnh co; b) Pht tin n 20.000.000 ng; c) p dng cc hth x pht b sung v bin php khc phc hu qu

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Thm quyn x pht ca y ban nhn dn cc cp1. Ch tch y ban nhn dn x, phng, th trn c quyn:a) Pht cnh co;b) Pht tin n 500.000 ng;c) p dng bin php khc phc hu qu2. Ch UBND huyn, qun, th x, TP thuc tnh c quyn:a) Pht cnh co;b) Pht tin n 20.000.000 ng;c) p dng cc hnh thc x pht b sung v bin php khc phc hu qu quy nh ti khon 2, khon 3 iu 5 ca Ngh nh ny.3. Ch tch y ban nhn dn tnh, TP trc thuc Trung ng c quyn:a) Pht cnh co;b) Pht tin n 20.000.000 ng;c) p dng cc hth x pht b sung v bin php khc phc hu qu

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Thng t s 103/2005/TT-BTC**1. Tiu chun ca phn mm k ton p dng ti n v k ton1.1. Phn mm k ton phi h tr cho ngi s dng tun th cc quy nh ca Nh nc v k ton; khi s dng phn mm k ton khng lm thay i bn cht, nguyn tc v phng php k ton c quy nh ti cc vn bn php lut hin hnh v k ton 1.2. Phn mm k ton phi c kh nng nng cp, c th sa i, b sung ph hp vi nhng thay i nht nh ca ch k ton v chnh sch ti chnh m khng nh hng n c s d liu c1.3. Phn mm k ton phi t ng x l v m bo s chnh xc v s liu k ton1.4. Phn mm k ton phi m bo tnh bo mt thng tin v an ton d liu

PHN 3- NI DUNG C BN CH K TON CH U T

i tng iu chnh**

Cc n v ch u t c thnh lp Ban qun l d n u t Cc Ban qun l d n u t Cc n v ch u t khng thnh lp Ban qun l d n u t

Phm vi p dng**

i vi n v hnh chnh s nghip: Quyt nh s 19/2006/Q-BTC + Thng t 195 v ni dung, phng php ghi chp v m s k ton chi tit phn nh ngun vn u t, chi ph thc hin u t, lp cc bo co ti chnh v quyt ton vn u t d n hon thnh.n v ch u t ang p dng ch k ton ngn sch v ti chnh x: Quyt nh s 94/2005/Q-BTC + TT 195 v ni dung, phng php ghi chp v m s k ton chi tit phn nh ngun vn u t, chi ph thc hin u t, lp cc bo co ti chnh v quyt ton vn u t d n hon thnh.Nhng ni dung khng hng dn trong Thng t ny, n v ch u t thc hin theo Lut K ton v cc vn bn hng dn Lut, Ch k ton hnh chnh s nghip ban hnh km theo Quyt nh 19.

NI DUNG:**

PHN 1- HNG DN K TON CHO BAN QUN L D NPHN 2- HNG DN K TON CHO CH U T KHNG THNH LP BQLDAT

PHN 1- HNG DN K TON CHO BAN QUN L D N U T**

H THNG TI KHON K TONH THNG CHNG T K TONH THNG S K TONH THNG BO CO TI CHNH

H THNG TI KHON K TON**

Danh mc ti khon (ph lc 01)Hng dn nhng ni dung c th mt s ti khon

Danh mc ti khon33 ti khon trong Bng (Loi 1: 13 ti khon, Loi 2: 4 ti khon, Loi 3: 8 ti khon, Loi 4: 5 ti khon, Loi 5: 1 ti khon, Loi 6: 1 ti khon, Loi 7: 1 Ti khon, Loi 8: 1 Ti khon)5 Ti khon ngoi bng.**

Ni dung mi

Hch ton thu, chi hot ng u thu;Hch ton chi ph u t;Hch ton ngun vn u t: Giao d ton v rt d ton chi TXDCB (TK 009 - D ton chi u t XDCB) Quyt ton vn u t;Hch ton Hot ng sn xut thHch ton Dch v t vn u t v xy dngHch ton chnh lch thu chi cha x l Chi ph Ban qun l d nHch ton thu, chi khc

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1- Hch ton thu chi bn h s mi thu**- Khi thu c tin bn h s mi thu, k ton ghi:N TK 111, 112C TK 338 - Phi tr, phi np khc (3388)C TK 333 - Thu v cc khon phi np NN (3331) (nu c).- Khi s dng tin bn h s chi cho vic in n h s ti liu v cc chi ph cn thit khc phc v cho cng tc u thu, ghi:N TK 338 - Phi tr, phi np khc (3388)C TK 111,112,331ng thi ghi: NTK 241/C TK 441- Khi np NSNN phn cn li ca kinh ph thu c t bn h s mi thu, ghi:N TK 338 - Phi tr, phi np khc (3388)C TK 333- Thu v cc khon phi np nh nc

2- Hch ton chi ph u t xy dng**

Nguyn tc hch tonKt cu v ni dung phn nhPhng php hch ton

Nguyn tc hch ton

**1- Chi ph u t xy dng v quyt ton vn u t khi d n u t hon thnh a vo khai thc s dng u c phn nh trn ti khon 241 Chi ph u t xy dng.2- Ti khon 241 m chi tit theo tng d n, tiu d n, d n thnh phn, mi d n m chi tit theo tng cng trnh, hng mc cng trnh (hoc nhm hng mc cng trnh) nhn k thut v cn b qun l sn xut, thit hi cho php khng tnh vo gi tr cng trnh.

Nguyn tc hch ton (tip theo) **Ti khon 241 phi hch ton chi tit theo 6 ni dung chi ph, bao gm:Chi ph xy dng;Chi ph thit b;Chi ph bi thng h tr v ti nh c;Chi ph qun l d n;Chi ph t vn u t xy dng;Chi ph khc.

Nguyn tc hch ton (Tip theo) **1. Chi ph xy dng bao gm: Chi ph xy dng cc cng trnh, hng mc cng trnh; chi ph ph d cc cng trnh xy dng; chi ph san lp mt bng xy dng; chi ph xy dng cng trnh tm, cng trnh ph tr phc v thi cng; nh tm hin trng v iu hnh thi cng.2. Chi ph thit b bao gm: Chi mua sm thit b cng ngh; chi ph o to v chuyn giao cng ngh; chi ph lp t, th nghim; chi ph vn chuyn, bo him; thu v ph lin quan khc.

Nguyn tc hch ton (tip theo) **3. Chi ph bi thng, h tr v ti nh c bao gm: Chi ph bi thng nh, cng trnh trn t, cc ti sn gn lin vi t theo quy nh c bi thng v chi ph bi thng khc; cc khon h tr khi nh nc thu hi t; chi ph ti nh c, chi ph t chc bi thng, h tr v ti nh c; chi ph s dng t trong thi gian xy dng (nu c); chi ph u t xy dng h tng k thut (nu c);4. Chi ph qun l d n bao gm cc chi ph t chc thc hin qun l d n t khi lp d n n khi hon thnh, nghim thu bn giao, a cng trnh vo khai thc s dng v chi ph gim st, nh gi d n u t;

Nguyn tc hch ton (tip theo) **5. Chi ph t vn u t xy dng bao gm: Chi ph t vn kho st, lp d n, thit k, gim st xy dng v cc chi ph t vn khc lin quan;6. Chi ph khc bao gm: li vay trong thi gian xy dng v cc chi ph cn thit khc.

Kt cu v ni dung phn nh**Bn N: Chi ph u t xy dng d n thc t pht sinh (k c cc khon thit hi nu c).Bn C:- Kt chuyn chi ph u t xy dng d n khi quyt ton vn u t d n c duyt.- Cc khon ghi gim chi ph u t xy dng d n.D N:- Chi ph u t xy dng d dang;- Gi tr cng trnh, hng mc cng trnh hon thnh a vo s dng ch ph duyt quyt ton.

Ti khon 241 Chi ph u t xy dng**

c 2 ti khon cp 2:Ti khon 2411 - Chi ph u t xy dng d dang: Phn nh chi ph u t xy dng d dang v tnh hnh quyt ton vn u t xy dng. Phn nh vo ti khon ny bao gm: chi ph xy dng, lp t, gi tr thit b, chi ph khc. Ti khon ny c m chi tit cho tng d n, cng trnh, hng mc cng trnh v phi theo di chi tit theo ni dung chi ph u t xy dng (chi ph xy lp, thit b, chi ph khc).Ti khon 2412 - D n, cng trnh, hng mc cng trnh hon thnh a vo s dng ch ph duyt quyt ton: Phn nh gi tr d n, cng trnh, hng mc cng trnh hon thnh a vo s dng cn ch quyt ton, tnh hnh quyt ton vn u t. Ti khon ny c m theo tng d n, cng trnh, hng mc cng trnh v theo di chi tit theo ni dung chi ph u t xy dng.

Lu phng php hch ton**1- Khi nhn gi tr khi lng xy dng hoc lp t, cng tc t vn, chi ph khc(Chi ph thit k, t vn ) hon thnh do cc nh thu bn giao, cn c hp ng giao thu, bin bn nghim thu khi lng, ho n, ghi: N TK 241 - Chi ph u t xy dng C TK 331 - Phi tr cho ngi bn (Tng gi thanh ton)2- Khi BQLDAT trc tip chi cc khon nh chi ph khi cng, n b v t chc thc hin trong qu trnh n b t ai, hoa mu, di chuyn dn c v cc cng trnh trn mt bng xy dng, tin thu t hoc chuyn quyn s dng t, ghi:N TK 241 - Chi ph u t xy dng C cc TK 111, 112.3- Trng hp BQLDAT khng trc tip thc hin vic n b m vic n b do cc t chc chuyn trch ca a phng thc hin, khi cc t chc chuyn trch n b quyt ton chi ph n b vi BQLDAT, ghi:N TK 241 - Chi ph u t xy dng C TK 138 - Phi thu khc (1388) (Trng hp tm ng tin)C cc TK 111, 112 (Trng hp phi cp thm khi quyt ton)

**4- Chi cc khon phc v t chc u thu, b pht do vi phm hp ng,N TK 241 - Chi ph u t xy dng (2411)C TK 111, 112, 331.5- Li tin gi t vn ngn sch cp tm thi cha s dng x l theo c ch ti chnh.N TK 111, 112 ...C TK 241- CP TXD (TH ghi gim CP TXD)C TK 333 - Cc khon phi np Nh nc (TH phi np NSNN).

**6- Khi phn b chi ph BQLDAT cho tng cng trnh, hng mc cng trnh, ghi:N TK 241 - Chi ph u t xy dng C TK 642 - Chi ph BQLDAT.7- Thu pht vi phm hp ng kinh t, thu tin bi thng ca t chc bo him, nu c ghi gim gi tr cng trnh, d n, ghi:N TK 111, 112, 138, 331C TK 241 - Chi ph u t xy dng.8- Khi cng trnh, hng mc cng trnh hon thnh tm bn giao a vo s dng, cn c vo h s tm bn giao, ghi:N TK 241 - Chi ph u t xy dng (2412)C TK 241 - Chi ph u t xy dng (2411).

3- Hch ton ngun kinh ph u t xy dng c bn**Khi nhn kinh ph u t bng rt d ton:N TK 112, 331C TK 441 - Ngun kinh ph u t XDCB

ng thi ghi: C TK 0092 - D ton chi u t XDCB

4- Quyt ton vn u t**N TK 441 (Phn chi ph u t xy dng c ph duyt quytton k c chi ph c duyt b (nu c))N TK 138 - Phi thu khc (1388) (Phn chi ph u t xy dng khng c ph duyt phi thu hi)N TK 338 - Phi tr, phi np khc (3388 Chi tit li vay phi tr) (Bn giao li vay)N TK 413 - Chnh lch t gi hi oi (Trng hp TK 413 c s d C) (Bn giao chnh lch t gi)C TK 241 - Chi ph u t xy dng (2411, 2412) (Chi ph cthu GTGT)C TK 413 - Chnh lch t gi hi oi (Trng hp TK 413 c s d N) (Bn giao chnh lch t gi).

5- Hch ton Hot ng sn xut th

**Xem TK 154- Chi ph d dangXem TK 241 Chi ph u t xy dng

6- Hot ng cung cp dch v**Xem TK 154- Chi ph d dangXem TK 511- Doanh thu cung cp dch v

Ti khon 154- Chi ph d dangdng tp hp chi ph sn xut ca hot ng chy th c ti, sn xut th phc v cho vic tnh gi thnh sn phm sn xut th trc khi bn giao cng trnh (hng mc cng trnh) cho n v khai thc s dng.p dng cho cc BQLDAT c t cch php nhn, c nng lc chuyn mn, c cc iu kin theo quy nh ca php lut v c c quan quyt nh thnh lp ra BQLDAT cho php cung cp dch v t vn qun l d n, dch v thm tra d ton, la chn nh thu phn nh chi ph dch v t vn qun l d n.

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Nguyn tc hch ton**Chi ph hch ton trn ti khon 154 Chi ph d dang phi c chi tit theo loi, nhm sn phm, sn phm hoc chi tit, b phn sn phm. Chi ph sn xut th d dang phn nh trn TK 154 gm nhng chi ph sau:+ Chi ph nguyn vt liu trc tip;+ Chi ph nhn cng trc tip;+ Chi ph khc bng tin.i vi hot ng sn xut th, ti khon 154 Chi ph d dang l ti khon tp hp chi ph sn xut v tnh gi thnh sn phm sn xut th, vi cc khon mc tnh gi thnh: Chi ph nguyn liu, vt liu trc tip; Chi ph nhn cng trc tip; Chi ph khc bng tin (khng bao gm khu hao TSC

Nguyn tc hch ton (Tip)**i vi hot ng dch v, t vn qun l d n, dch v thm tra d ton, ti khon 154 Chi ph d dang gm cc khon chi sau:+ Chi tin lng, tin cng, ph cp cn b, cng chc, vin chc v ngi lao ng khc trc tip cung cp dch v; + Cc khon tnh, trch bo him x hi, Bo him y t, BH tht nghip (Phn n v s dng lao ng m bo) v kinh ph cng on theo quy nh;+ Chi ph nguyn liu, nhin liu, vt liu dng cho hot ng dch v;+ Chi tr cc dch v mua ngoi: Tin in, tin nc, tin thu bao in thoi...+ Chi mua sm cng c, dng c;+ Khu hao ti sn c nh v chi ph sa cha TSC dng cho hot ng dch v;+ Chi ph dch v mua ngoi v cc khon chi ph trc tip khc bng tin.

Ti khon cp 2**

Ti khon 1541 Chi ph sn xut th d dang Ti khon 1542 Chi ph cung cp dch v d dang.

Phng php hch ton**I- Hot ng chy th c ti, sn phm sn xut th1- Tp hp chi ph cho hot ng sn xut th ca n v ch u t, ghi:N TK 154 - Chi ph d dang (1541)C TK 152,153, 331, 334, 3382- Gi thc t sn phm sn xut th nhp kho, ghi:N TK 155 - Thnh phmC TK 154 - Chi ph d dang (1541).3- Khi kt chuyn chi ph chy th c ti, sn xut th khng thu c sn phm vo chi ph u t xy dng, ghi:N TK 241 - Chi ph u t xy dngC TK 154 - Chi ph d dang (1541).

Phng php hch ton**4 - Sn phm sn xut th khng nhp kho m chuyn giao thng cho ngi mua hng:N TK 111, 112, 131N TK 241 - CP u t xy dng (CPSX th > gi bn)C TK154 - Chi ph d dang (1541)C TK 241 - Chi ph TXD (CPSX th < gi bn)C TK 333 - Thu v cc khon phi np NN

Phng php hch ton**II- Hot ng dch v1- Tin lng, tin cng, trch BHXH, BHYT, kinh ph cng on, BH tht nghip tnh trn tin lng phi tr cn b, vin chc v ngi lao ng khc trc tip tham gia hot ng cung cp dch v, ghi:N TK 154 - Chi ph d dang (1542)C TK 334 - Phi tr cng chc, vin chc.C TK 338 - Phi tr, phi np khc (3382, 3383, 3384, 3385).2- Cc khon chi ph dch v mua ngoi phc v cho hot ng cung cp dch v:N TK 154 - Chi ph d dang (1542) (Gi tr dch v khng c thu)N TK 133 - Thu GTGT c khu tr (Nu c) C TK 111 - Tin mt (Tng gi thanh ton)C TK 112 - Tin gi Ngn hng, Kho bc (Tng gi thanh ton).

Phng php hch ton**3- Khi trch khu hao ti sn c nh dng cho hot ng dch v: - Nu TSC hnh thnh t v n t c hoc vn vay:N TK 154 - Chi ph d dang (1542)C TK 214 - Hao mn TSC.- Nu TSC do Ngn sch cp:N TK 154 - Chi ph d dang (1542)C TK 333 - Cc khon phi np NN (Nu phi np ).4- Cui k, tnh ton kt chuyn v phn b chi ph BQLDAT vo chi hot ng dch v, ghi:N TK 154 - Chi ph d dang (1542)C TK 642 - Chi ph BQLDAT.6- Cui k, kt chuyn chi ph ca khi lng dch v hon thnh c xc nh l cung cp trong k, ghi: N TK 511 - Doanh thu C TK 154 - Chi ph d dang (1542).

Ti khon 511 - Doanh thu cung cp dch v**Ti khon ny ch p dng cho cc BQLDAT c t cch php nhn, c nng lc chuyn mn, c cc iu kin theo quy nh ca php lut v c c quan quyt nh thnh lp ra BQLDAT cho php cung cp dch v t vn qun l d n, dch v thm tra d ton, la chn nh thu phn nh doanh thu ca hot ng dch v.

Kt cu v ni dung **Bn N:Kt chuyn chi ph qun l lin quan n hot ng cung cp dch v;Kt chuyn chi ph ca khi lng, cng vic dch v hon thnh c xc nh l cung cp trong k; S thu GTGT phi np Nh nc (i vi trng hp tnh thu GTGT theo phng php trc tip);Kt chuyn chnh lch thu ln hn chi ca hot ng cung cp dch v sang Ti khon 421 Chnh lch thu, chi cha x l".

Tip theo**Bn C:Doanh thu cung cp dch v;Kt chuyn chnh lch chi ln hn thu ca hot ng cung cp dch v sang Ti khon 421 Chnh lch thu, chi cha x l". Ti khon ny khng c s d cui k.

Phng php hch ton k ton**1- Khi cung cp cc dch v t vn ra bn ngoi: N TK 111, 112, 131 C TK 511 - DT cung cp d.v (Gi.bn cha GTGT) C TK 3331 - Thu GTGT ph.np (GTGT u ra).2- Cui k, kt chuyn chi ph qun l lin quan n hot ng cung cp dch v pht sinh trong k, ghi:N TK 511 - Doanh thu cung cp dch vC TK 154 - Chi ph d dang (1542).

Phng php hch ton (tip)**3- Khi xc nh s thu GTGT phi np (Trng hp n v tnh thu GTGT theo phng php trc tip), ghi: N TK 511 - Doanh thu cung cp dch vC TK 333 - Cc khon phi np Nh nc (3331). 4- Cui k k ton, kt chuyn chnh lch thu, chi ca hot ng dch v:Trng hp thu ln hn chi, ghi:N TK 511 - Doanh thu cung cp dch vC TK 421 - Chnh lch thu, chi cha x l Trng hp thu nh hn chi, ghi:N TK 421 - Chnh lch thu, chi cha x lC TK 511 - Doanh thu cung cp dch v.

7- Ti khon 421 - Chnh lch thu, chi cha x l**Ti khon ny dng phn nh s chnh lch gia thu nhp v chi ph ca hot ng thanh l ti sn ca BQLDAT, thanh l cng trnh tm, cng trnh ph tr phc v thi cng v hot ng khc ca BQLDAT nh cung cp dch v t vn u t v vic x l s chnh lch .

Nguyn tc hch ton**S chnh lch thu chi phn nh trn TK 421 phi c theo di chi tit, rnh mch cho tng loi hot ng trn c s c cn c thc hin vic x l s chnh lch thu, chi .Vic x l s chnh lch thu chi pht sinh BQLDAT c thc hin theo nguyn tc:- Chnh lch thu chi lin quan n d n no th tnh ring cho d n ;- Chnh lch thu chi t hot ng dch v v cc khon chnh lch thu chi khc khng xc nh ring cho tng d n c th chuyn ton b cho Ch u t. Trng hp Ch u t cho php li BQLDAT th phi phn b theo t l chi ph u t xy dng thc t pht sinh ca tng d n trn tng chi ph u t xy dng thc t pht sinh ca cc d n c lin quan (Tr trng hp php lut c quy nh khc).

Phng php hch ton k ton**1- Cui k, k ton tnh ton v kt chuyn s chnh lch gia thu vi chi ca cc loi hot ng dch v v hot ng khc ca BQLDAT: Nu thu ln hn chi, ghi:N TK 511 - Doanh thu cung cp dch vN TK 711 - Thu nhp khcC TK 421 - Chnh lch thu, chi cha x l. Nu chi ln hn thu, ghi:N TK 421 - Chnh lch thu, chi cha x l C TK 511 - Doanh thu cung cp dch vC TK 711 - Thu nhp khc.

Phng php hch ton (Tip)**- Kt chuyn chnh lch thu ln hn chi ca hot ng thanh l ti sn phc v hot ng ca BQLDAT v ghi gim chi ph BQLDAT, ghi:N TK 421 - Chnh lch thu, chi cha x lC TK 642 - Chi ph BQLDAT.- Kt chuyn chnh lch thu nh hn chi ca hot ng thanh l ti sn phc v hot ng ca BQLDAT v ghi tng chi ph BQLDAT, ghi:N TK 642 - Chi ph BQLDATC TK 421 - Chnh lch thu, chi cha x l.

Phng php hch ton (Tip)**- Kt chuyn chnh lch thu ln hn chi ca hot ng thanh l cng trnh tm, cng trnh ph tr, ghi:N TK 421 - Chnh lch thu, chi cha x lC TK 241 - Chi ph u t xy dng (Chi tit chi ph khc).- Kt chuyn chnh lch thu nh hn chi ca hot ng thanh l cng trnh tm, cng trnh ph tr, ghi:N TK 241 - Chi ph u t xy dng (Chi tit chi ph khc)C TK 421 - Chnh lch thu, chi cha x l.

8- Chi ph Ban qun l d n u t**Nguyn tc hch ton 1- Chi ph cho hot ng ca BQLDAT c tnh theo quy m v loi cng trnh, c tnh bng cp tr s nh mc t l % theo nh mc chi ph xy lp v chi ph thit b c duyt trong tng d ton cng trnh.Trng hp BQLDAT qun l nhiu d n th chi ph BQLDAT c phn b theo t l vi chi ph qun l d n c duyt trong tng d ton ca d n.2- Chi ph cho hot ng ca BQLDAT s bao gm c thu GTGT 3- Chi ph hot ng ca BQLDAT pht sinh trong k c phn b cho tng d n.

Chi ph ca BQLDAT bao gm:**Chi ph tin lng, tin cng, ph cp c tnh cht lng, chi tin thng, chi phc li tp th cho nhn vin BQLDAT.Cc khon ng gp: BHXH, BHYT, BHTN, KPC, trch np khc i vi cc c nhn c hng lng t d n.Chi thanh ton dch v cng cng.Chi mua vt t vn phng.Chi thanh ton thng tin, tuyn truyn, lin lc.Chi ph hi ngh.Chi thanh ton cng tc ph.

Chi ph ca BQLDAT bao gm:**Chi ph thu mn.Chi on ra, chi on vo.Chi sa cha ti sn.Chi ph mua sm ti sn dng cho qun l d n: nh ca, phng tin i li, thit b phng chy cha chy, my tnh, phn mm my tnh, my vn phng, ti sn khc.Chi ph khc: np thu, ph, l ph, bo him ti sn v phng tin, tip khch, khc.

Kt cu v ni dung phn nh**Bn N: Chi ph BQLDAT thc t pht sinh.Bn C:Khon ghi gim chi ph BQLDAT;Kt chuyn chi ph BQLDAT vo chi ph u t xy dng.Ti khon 642 khng c s d cui k.

Phng php hch ton**1- Khi tnh lng v trch cc khon BHXH, BHYT, KPC, BHTN tnh vo chi ph BQLDAT, ghi:N TK 642 - Chi ph BQLDAT C TK 338 - Phi tr, phi np khc.2- i vi cc d n p dng hnh thc cha kha trao tay (tng thu) th BQLDAT c trch nhim phi tr cho tng thu chi ph qun l d n m bn tng thu c hng. Khi tr tin cho tng thu, ghi:N TK 642 - Chi ph BQLDAT C cc TK 111, 112, 441.

Phng php hch ton (tip)**3- Ti BQLDAT cp trn, khi pht sinh cc khon chi ph qun l d n, ghi:N TK 642 - Chi ph BQLDAT C cc TK 111, 112, 152, 153...Khi phn b chi ph qun l d n ca cp trn cho cp di, cp trn ghi:N TK 136 - Phi thu ni b C TK 642 - Chi ph BQLDAT.4- nh k BQLDAT cp trn phn b s chi ph thc t chi cho hot ng ca BQLDAT cp trn cho cc BQLDAT cp di, k ton BQLDAT cp di ghi:N TK 642 - Chi ph BQLDAT C TK 441 - Ngun kinh ph u t XDCB.

Phng php hch ton (tip)**5- Khi phn b chi ph BQLDAT tnh vo chi ph u t xy dng cho tng cng trnh, hng mc cng trnh (phn b trn c s d ton chi ph cho hot ng ca BQLDAT c duyt), ghi:N TK 241 - Chi ph u t xy dng (2411)C TK 642 - Chi ph BQLDAT.

Hot ng thu, chi khc**Ti khon 711 Thu nhp khc* Ti khon ny phn nh cc khon thu nhp hot ng khc ca n v ngoi doanh thu bn sn phm chy th c ti, sn xut th, doanh thu cung cp dch v t vn qun l d n, dch v thm tra d ton, la chn nh thu* Thu nhp hot ng khc ca n v ch u t, c th bao gm:Thu cho thu ti sn (nu c);Thu nhng bn, thanh l TSC;Thu tin c pht vi phm hp ng;Thu bn ph liu;Thu khc.

Kt cu v ni dung phn nh**Bn N:Chi ph hot ng khc kt chuyn cui k t TK 811 Chi ph khc.Kt chuyn s chnh lch thu ln hn chi ca hot ng khc trong k vo Ti khon 421 Chnh lch thu, chi cha x l.Bn C:Cc khon thu nhp hot ng khc pht sinh trong k.Kt chuyn s chnh lch chi ln hn thu ca hot ng khc trong k vo Ti khon 421 Chnh lch thu, chi cha x l.Ti khon 711 khng c s d cui k.

Phng php hch ton k ton**1- Khi pht sinh khon thu nhp khc nh nhng bn, thanh l TSC:N cc TK 111, 112, 131C TK 711 - Thu nhp khc C TK 333 - Thu v cc khon PN NN(nu c).2- Khi cho thu hot ng TSC hu hnh, k ton khng ghi gim TSC hu hnh trn TK 211:2.1- Thu nhp v cho thu TSC:N cc TK 111, 112, 138 (Tng s tin thanh ton)C TK 711 - Thu nhp khc (Gi cha c thu GTGT)C TK 333 - Thu v cc khon phi np Nh nc (nu c).2.2- Chi ph v cho thu TSC, ghi:N TK 811 - Chi ph khcC cc TK 111, 112 ,

Phng php hch ton (tip)**3- Kt chuyn chnh lch thu, chi hot ng khc sang Ti khon 421 Chnh lch thu, chi cha x l:Nu c chnh lch thu ln hn chi, ghi:N TK 711 - Thu nhp khc (Chi tit)C TK 421 - Chnh lch thu, chi cha x l (Chi tit).Nu c chnh lch thu nh hn chi, ghi:N TK 421 - Chnh lch thu, chi cha x l (Chi tit)C TK 711 - Thu nhp khc (Chi tit).

Ti khon 811 - Chi ph khc**Chi ph hot ng khc c th bao gm:Chi ph nhng bn, thanh l TSC;Chi ph cho thu ti sn (nu c);Tin pht do vi phm hp ng kinh t;B pht thu, truy np thu ca cc hot ng khc;Cc khon chi ph khc.

Kt cu v ni dung phn nh**Bn N: Cc khon chi ph khc pht sinh trong k.Bn C:Kt chuyn cc khon chi ph khc sang Ti khon 711 xc nh kt qu hot ng khc trong k.Ti khon 811 khng c s d cui k

Phng php hch ton k ton**1- Chi ph nhng bn, thanh l TSC:- Cc chi ph pht sinh cho hot ng nhng bn, thanh l TSC, ghi:N TK 811 - Chi ph khc N TK 133 - Thu GTGT c khu tr (nu c)C cc TK 111, 112, 152, - Cn c vo cc chng t lin quan ghi gim TSC nhng bn, thanh l, ghi:N TK 214 - Hao mn TSC (Phn gi tr hao mn)N TK 466 - Ngun KP hnh thnh TSC (Phn gi.tr cn li)C TK 211 - TSC hu hnhC TK 213 - TSC v hnh.

Phng php hch ton (tip)**2- Chi ph cho thu ti sn, ghi:N TK 811 - Chi ph khcC cc TK 111, 112, 3- Cui k, kt chuyn chi ph hot ng khc trong k sang TK 711 tnh kt qu hot ng khc, ghi:N TK 711 - Thu nhp khcC TK 811 - Chi ph khc.

H THNG CHNG T K TON

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H thng biu mu chng t k tonChng t k ton chung, gm 4 ch tiu:+ Ch tiu lao ng tin lng: 17 mu chng t + Ch tiu vt t: 7 mu chng t + Ch tiu tin t: 9 mu chng t (4 mu bt buc) + Ch tiu TSC: 7 mu chng tChng t k ton ban hnh theo cc vn bn php lut khc (Cc mu v hng dn phng php lp tng chng t c p dng theo quy nh cc vn bn php lut khc).

3. Lp chng t k ton

**Mi nghip v kinh t, ti chnh lin quan n hot ng ca n v ch u t u phi lp chng t k ton. Chng t k ton ch lp 1 ln cho mt nghip v kinh t, ti chnh pht sinh;Ni dung chng t phi r rng, trung thc vi ni dung nghip v kinh t, ti chnh pht sinh;Ch vit trn chng t phi r rng, khng ty xo, khng vit tt;S tin vit bng ch phi khp, ng vi s tin vit bng s;Chng t k ton phi c lp s lin theo quy nh cho mi chng t. i vi chng t lp nhiu lin phi c lp mt ln cho tt c cc lin theo cng mt ni dung bng my tnh, my ch hoc vit lng bng giy than. Trng hp c bit phi lp nhiu lin nhng khng th vit mt ln tt c cc lin chng t th c th vit hai ln nhng ni dung tt c cc lin chng t phi ging nhau.Cc chng t k ton c lp bng my vi tnh phi m bo ni dung quy nh v tnh php l cho chng t k ton. Cc chng t k ton dng lm cn c trc tip ghi s k ton phi c nh khon k ton.

K chng t k ton**

Mi chng t k ton phi c ch k theo chc danh quy nh trn chng t mi c gi tr thc hin. Ring chng t in t phi c ch k in t theo quy nh ca php lut. Tt c cc ch k trn chng t k ton u phi k bng bt bi hoc bt mc, khng c k bng mc , bng bt ch, hoc du khc sn ch k, ch k trn chng t k ton dng chi tin phi k theo tng lin. Ch k trn chng t k ton ca mt ngi phi thng nht v phi ging vi ch k ng k theo quy nh, trng hp khng ng k ch k th ch k ln sau phi thng nht vi ch k cc ln trc .Cc n v ch u t cha c chc danh k ton trng th phi c ngi ph trch k ton giao dch vi KBNN, Ngn hng, ch k k ton trng c thay bng ch k ca ngi ph trch k ton ca n v . Ngi ph trch k ton phi thc hin ng nhim v, trch nhim v quyn quy nh cho k ton trng.

K chng t k ton**Ch k ca Th trng n v (hoc ngi c u quyn), ca k ton trng (hoc ngi c u quyn) v du ng trn chng t phi ph hp vi mu du v ch k cn gi tr ng k ti KBNN hoc Ngn hng. Ch k ca k ton vin trn chng t phi ging ch k trong s ng k mu ch k. K ton trng (hoc ngi c u quyn) khng c k tha u quyn ca Th trng n v. Ngi c u quyn khng c u quyn li cho ngi khc.Cc n v ch u t phi m s ng k mu ch k ca th qu, th kho, cc nhn vin k ton, k ton trng (v ngi c u quyn), Th trng n v (v ngi c u quyn). S ng k mu ch k phi nh s trang, ng du gip lai do Th trng n v (hoc ngi c u quyn) qun l tin kim tra khi cn. Mi ngi phi k ba ch k mu trong s ng k.Khng c k chng t k ton khi cha ghi hoc cha ghi ni dung chng t theo trch nhim ca ngi k. Vic phn cp k trn chng t k ton do Th trng n v quy nh ph hp vi lut php, yu cu qun l, m bo kim sot cht ch, an ton ti sn.

H THNG CHNG T K TON (tip)** S dng, qun l v in biu mu chng t k tonn v ch u t phi s dng thng nht mu chng t k ton thuc loi bt buc quy nh trong ch k ton ny. Trong qu trnh thc hin, cc n v khng c sa i biu mu chng t thuc loi bt buc. i vi mu chng t k ton thuc loi hng dn th ngoi cc ni dung quy nh trn mu, n v k ton c th b sung thm ch tiu hoc thay i hnh thc mu biu cho ph hp vi vic ghi chp v yu cu qun l ca n v. Cc biu mu chng t k ton hng dn, cc n v c th mua hoc t thit k mu, t in, nhng phi m bo cc ni dung ch yu ca chng t quy nh ti iu 17 Lut K ton v quy nh v chng t trong ch k ton ny.

H THNG S K TON** 1. S k ton v cc loi s2. Trch nhim ca ngi gi v ghi s k ton3. M s k ton4. Ghi s k tonVic ghi s k ton nht thit phi cn c vo chng t k ton hp php. Mi s liu ghi trn s k ton bt buc phi c chng t k ton hp php, hp l chng minh. Khi sa cha s phi s dng cc phng php sa cha theo quy nh trong Lut K ton v Ch k ton ny.n v c la chn mua hoc t xy dng phn mm k ton ph hp cc tiu chun, iu kin quy nh ca B Ti chnh. Cui k k ton sau khi hon tt vic kho s theo quy nh cho tng loi s, phi tin hnh in ra giy ton b s k ton tng hp v s k ton chi tit v phi ng thnh tng quyn. Sau mi lm th tc php l nh s ghi bng tay s dng vo lu tr.

H THNG S K TON (tip)**5. Kho s k ton6. Sa cha s k ton: phng php ci chnh, phng php ghi s m, phng php ghi b sung7. Cc hnh thc k ton:Nht k chungNht k - s CiChng t ghi sK ton trn my vi tnh

S k ton c th**

Tn sK hiuS chi ph u t xy dngS51-QLDTS chi ph Ban qun l d n u tS52-QLDT

S chi ph khcS53-QLDTS chi tit ngun vn u tS54-QLDTS doanh thu bn sn phm sn xut thS55-QLDT

S chi ph sn xut thS56-QLDTS chi tit doanh thu dch v t vnS57-QLDT

S chi ph dch v t vnS58-QLDTS chi tit thu, chi bn h s mi thuS59-QLDTS theo di tm ng kinh ph ca kho bcS64- QLDT

Mu s v gii thch ni dung**Mu s c th (File mu)Gii thch ni dung v phng php ghi s k ton

H THNG BO CO TI CHNH

**a). Bo co ti chnhBng Cn i K tonMu s B01 CTNgun vn u t Mu s B02 CTThc hin u t xy dngMu s B03 CTThuyt minh bo co ti chnhMu s B04 - CT

b). Ph biu bo co ti chnhChi tit ngun vn u t Mu s F02 CTThc hin u t theo d n, cng trnh, Mu s F03A- CT hng mc cng trnh Quyt ton vn u t theo d n, cng trnh, hng mc cng trnh Mu s F03B- CT hon thnh bn giao s dngChi ph khcMu s F03C- CTChi ph Ban qun l d n u t Mu s F03D - CT

PHN 2- HNG DN K TON CHO CH U T KHNG THNH LP BQLDA U T**

i vi n v hnh chnh s nghip: Quyt nh s 19/2006/Q-BTC + Thng t 195 v ni dung, phng php ghi chp v m s k ton chi tit phn nh ngun vn u t, chi ph thc hin u t, lp cc bo co ti chnh v quyt ton vn u t d n hon thnh.n v ch u t ang p dng ch k ton ngn sch v ti chnh x: Quyt nh s 94/2005/Q-BTC + TT 195 v ni dung, phng php ghi chp v m s k ton chi tit phn nh ngun vn u t, chi ph thc hin u t, lp cc bo co ti chnh v quyt ton vn u t d n hon thnh.Hng dn k ton b sung1. Chi ph u t xy dng c tp hp vo bn N TK 241- Xy dng c bn d dang.

Phn 2 (tip)**2- Thu t vn qun l iu hnh d n thc hin cc ni dung qun l theo hp ng k vi ch u t. 2.1- Khi xc nh s tin phi tr cho t chc t vn trn c s khi lng cng vic hon thnh theo hp ng t vn:N TK 642 - Chi ph BQLDATC TK 331- Phi tr cho ngi bn (3311).2.2- Khi tr tin thu cho t chc t vn, qun l iu hnh d n, ghi:N TK 331 - Phi tr cho ngi bn (3311) (Tng gi thanh ton)C cc TK 111, 112, 441Phn chi ph cho hot ng qun l d n do ch u t trc tip chi tiu hch ton vo Ti khon 241 - Chi ph u t xy dng.

PHN 2 (tip)**3. Khi cng trnh hon thnh:N cc TK 211, 213 (gi tm tnh hoc gi c duyt)C TK 241- Xy dng c bn d dang.4. Khi quyt ton vn u t, iu chnh li gi tm tnh:

Nu gi tr ti sn hnh thnh qua u t XDCB c duyt c gi tr ln hn gi tm tnh, ghi:N TK 211, 213C TK lin quanNu gi tr ti sn hnh thnh qua u t XDCB c duyt c gi tr nh hn gi tr tm tnh:N TK 138 - Phi thu khc( s chi sai phi thu hi ca cc t chc, c nhn)C TK 211, 213ng thi, ghi:N TK 441- Ngun kinh ph u t XDCBC TK 466- Ngun kinh ph hnh thnh TSC.

PHN 2 (tip):S k ton**Ph lc 3b:Ngun vn u tChi ph thc hin u t

PHN 2 (tip):Bo co ti chnh**1. Bo co ti chnh Ngun vn u t Mu s B02 CTThc hin u t xy dngMu s B03 - CT

2. Ph biu bo co ti chnhChi tit ngun vn u t Mu s F02 CTThc hin u t theo d n, cng trnh, hng mc cng trnh Mu s F03A- CT Quyt ton vn u t theo d n, cng trnh, hng mc cng trnh hon thnh bn giao s dngMu s F03B- CTChi ph khcMu s F03C- CT

Mu biu v phng php lp**Ph lc 2bMu biu bo co ti chnh Phng php lp

Hi p**

LIN H**Nguyn Th Vn in thoi: 0913.002.340Email: nguyenthivan@mof.gov.vn

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