124 so do hach toan ke toan 0578
TRANSCRIPT
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Thu hi chng khon, vn u t
Gi tin mt vo ngn hng
Li L
TK 111TK 112
Rt tin gi ngn hng v
nhp qu tin mtTK 121, 128, 221
222, 223, 228
TK 112 TK 112Gigc
Tngsthu
TK 112
TK 131, 136, 138141, 144, 244
Thu hi n phi thu, cc khonk qu, k c c bng tin mt
TK 311 341
Vay ngn hn, di hn bng tinmt v nhp qu tin mt
TK 333
Nhn tr cp tr gi t NSNNbng tin mt
TK 338 344
Nhn k qu, k c c bngtin mt
TK 411
TK 511 512 515 711
TK 338 1
Nhn vn c cp, gp bngtin mt nhp qu tin mt
Doanh thu, thu nhp khc bngtin mt nhp qu tin mt
Tin mt tha pht hin quakim k
u t ngn hn, di hnbng tin mt
TK 121, 128, 221222, 223, 228
TK 141, 627, 641642, 241, 635, 811
TK 211, 213, 217, 152153, 156, 157, 611
Chi tm ng v cc chi ph phtsinh bng tin mt
TK 133
Thu GTGTu vo
Mua vt t , hng ha, cngc, TSC... bng tin mt
TK 311, 315, 331333, 334, 336, 338
Thanh ton n phi tr bngtin mt
Thanh ton n phi tr bngtin mt
TK 144, 244
TK 138 1
Tin mt thiu pht hin qua kim k
I. S hch ton vn bng tin v u t- ngn hn
S s 1: Hch ton tin mt
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TK 121, 128, 221222, 223, 228
Thu hi vn u t ngn hn,di hn bng tin gi
TK 515 TK 635Gigc
TK 131, 136, 138
Thu cc khon n phithu bng tin gi
TK 144, 244
Thu hi cc khon k c c,k qu bng tin gi
TK 411
Nhn vn gp lin doanh, linkt, c phn... bng tin gi
TK 344 338
Nhn k c c, k qu ngnhn, di hn bng tin gi
TK 511, 512515, 711
Doanh thu, thu nhp khcbng tin gi
TK 3331
Thu GTGT
Chi ph SXKD, chi ph hot ng
khc...bng tin gi
TK 111 TK 112 TK 111
Gi tin mt vo ngn hng Rt TGNH v nhp qu tin mt
TK 121, 128, 221
222, 223, 228u t ngn hn, di hn bng TGNH
TK 144 244
K c c, k qu bng TGNH
TK 211, 213217, 241
Mua TSC, BST, chi u t XDCB...
TK 411
Thu GTGTu vo
TK 152, 153, 156157, 611...
Mua vt t , hng ha, cng c
bng tin giTK 311, 315, 331, 333
336, 338, 341, 342Thanh ton cc khon n phi tr,
n vay bng tin gi
TK 133Thu GTGT
u vo
TK 623, 627, 635641, 642, 811
TK 411 421 415 418Tr li vn gp, tr c tc, li nhun cho
cc bn gp vn, chi cc qu bng tin giTK 521, 531, 532
Thanh ton cc khon chit khu th ng migim gi, hng bn b tr li bng tin gi
TK 3331
Thu GTGTu ra
S s 2:
Hch ton tin gi ngn hng
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Thu tin n ca khch hng
np thng vo ngn hngnhng ch a nhn c giybo C ca ngn hng
TK 131 TK 113
Nhn c giy bo C ca ngn
hng v s tin gi vo ngn hng
TK 113
Thu GTGT (nu c)
TK 3331
TK 511, 512, 515, 711Thu tin bn hng hoc cckhon thu nhp khc np
thng vo ngn hng nh ngcha nhn c giy bo C
ca ngn hngTK 111
TK 413
Chuyn tin gi vo ngn hngnh ng ch a nhn c giy bo C
Cui k nh gi li s d ngoi tcui k ca ngoi t ang chuyn
(chnh lch t i tn )
Nhn c giy bo N ca ngnhng v s tin tr ng i bn
TK 331
Cui k nh gi li s d ngoi tcui k ca ngoi t ang chuyn
(chnh lch t gi gim)
TK 131
S s 3:
Hch ton tin ang chuyn
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L
TK 111, 112311, 141, 144
Mua chng khon u tngn hn
Nhn liu t
TK 121 TK 111, 112
Li u tdn tch
TK 515
Li u tchn khon
Li
Givn
Bn chn khon Tng githanh ton
TK 111, 112, 131TK 515
Mua chng khon u tngn hn
TK 515
Gi
vn
Thu hi hoc
thanh tonchng khonTK 515
Mua chn khon nh n li tr c
TK 515
TK 515
TK 515
Li
nh kphn b
S s 4:
Hch ton u t- chng khon ngn hn
TK 111,112
Dng tin u t ngn hn
TK 128
Thu hi cc khon u t ngnhn bng tin
TK 111,112
TK 152, 155, 156
Dng vt t , hng ha u t ngn hn
Chnhlch li
TK 711 TK 811
Chnhlch l
TK 152, 156, 211
L L
Thu hi cc khon u t ngnhn bng vt t , hng ha
TK 515 TK 635
S s 5:
Hch ton u t- ngn hn khc
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TK 635
(2)aCui k k ton sau:
Khon gim gi u t NH phi lpnh hn s lp c hon nhp
TK 129(1)
Lp d phng gim gi u tngn hn ln u
TK 635
(2)bCui k k ton sau:
Khon gim gi u t NH phi lpln hn s lp phi lp thm
S s 6:
Hch ton d phng gim gi u t- ngn hn
Chit khu th ng mi,gim gi, hng bn b tr
li tr vo n phi thu
Thu GTGT (nu c)
Doanh thu ca SP, HH, DV
TK 155, 156 TK 521, 531, 532
TK 511 TK 131
Chit khu thanh ton
tr vo n phi thu
TK 635
3331
Tr hng cho n v y
thc nhp khu
TK 711
Thu nhp dothanh l,nh ng bnTSC ch athanh ton
Tng s tinkhch hngphi thanhton
3331
TK 111, 112
Cc khon chi h n v
y thc nhp khu
TK 413
Chnh lch t gi tng khinh gi cc khon phi thu
ca khch hng bng ngoi t
TK 3331.1
Khch hng ng tr choc thanh ton tin
TK 111, 112, 113
B tr n cho cng 1 i t ng
TK 331
N kh i x l xa s
TK 139, 642
TK 413Chnh lch t gi gim khinh gi cc khon phi thu
bng ngoi t cui k
S s 7:
Hch ton phi thu ca khch hng
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Mua vt t , hn ha, TSC Hng mua tr li, gim gi
TK 111, 112, 331... TK 133
TK 152, 153156, 211...
TK 111, 112, 331...
Mua vt t , hng ha, dch
v dng vo SXKD TK 621, 623627, 641...
TK 111, 112, 331...
Mua hng ha giao bn ngay
TK 621, 623627, 641...
TK 33312
Thu GTGT hng nhp khu
TK 111, 112, 331...
Mua vt t , hng ha, TSC
dng ng thi TK 152, 153
156 211...TK 111, 112, 141...
Chi ph nh ng bn,
thanh l TSCTK 811
TK 152, 153156, 211...
TK 111, 112, 331...
Thu GTGT u vo
khng c khu tr
TK 632
Thu GTGT u vo khng
c khu tr phi phn b
TK 142, 242
Thu GTGT u vo c
khu tr
TK 33311
Thu GTGT u vo khng
c khu tr tnh vo chi ph
TK 623, 627,641 642
Thu GTGT u vo b tn
tht cha r nguyn nhn
TK 138
TK 111, 334...Thu GTGT u vo b tntht xc nh nguyn nhn
TK 632TK 138
C quyt
nh x l
c hon thu GTGT u vo
TK 111, 112
II. s hch ton cc khon phi thu
S s 8: hch ton thu GTGT - c khu tr
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Phi thu v cc khon chi h,
tr h cp trn, n v ni b khc
TK 111, 112
Khi thu c tin hoc vt t ,hng ha v cc khon n phi thu
TK 136(8)TK 111, 112
152, 156
Cp di c cp trn cp v s c chia cc qu Doanh nghip
TK 431, 414, 415
Phi thu v cc khon nh thu h
TK 136, 138...
Phi thu n v cp trn, n v nib v doanh thu bn hng ni b
TK 421
TK 3331
B tr cc khon phi thu, phi trni b ca cng mt i t ng
TK 336
S s 9:
Hch ton cc khon phi thu ni b khc( n v cp d- i)
TK 111,112152, 155, 156...
Cp vn cho n v trc thuc
bng tin, vt t , hng ha
TK 1361
Thu hi vn kinh doanh ccn v trc thuc
TK 111,112152, 156
TK 211
Cp vncho n vtrc thuc
bn TSC
Nguyngi
TK 214
Gi trcn li
TK 211, 213
Gi trcn li
TK 411
Vn kinh doanh tng nv trcthuc do ngn sch cp trc tip,do n v trc thuc t b sung
Thu hivn kinhdoanh
n v trcthuc bng
TSC
Nguyngi
TK 214
Gi trcn li
Gi trhao mn
S s 10:Hch ton phi thu ni b
( n v cp trn)
(353)
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Phi thu v doanh thu t hot n
TK 211
TSC pht hin thiu khi kim k
TK 214
TK 242
Thu cc khon n phithu bng tin gi
TK 621, 622627, 641, 642
Phi thu ca i tc lindoanh v chi ph chung
TK 515
Li nhun c tc c chia thot ng u t gp vn
TK 511
TK 333
Tnh vo chi h SXKD
TK 154, 241 TK 138 TK 111, 112
Chi ph nguyn vt liu...vt
qu mc bnh thngThu c cc khon phi thu
nhn c tin bi th ng
TK 139B p bng khon d phng
TK 642
S chnh lch tnh vo chi ph
TK 111, 334
Bi th ng ca cc nhn,t th lin uan
TK 139
X l khon khng c kh
nng thu hi vo d phng
TK 415B p bng qu d
phng ti chnh
TK 642
TK 811
Tnh vo chi ph khc
TK 111, 112
Nhn c tin do i tc
lin doanh chuyn tr
lin doanhn kim sot
S s 11:
Hch ton cc khon phi thu khc
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TK 642(2)b
Hoc hon nhp d phng, ghi gimchi ph s d phng cn lp nh hn
s d phng lp
TK 139(1)
Cui k k ton u tin lp dphng phi thu kh i ln u
TK 642
(2)aCui k k ton tip theolp dphng phi thu kh i b sung
TK 131, 138Xa n khon phi thu kh i
TK 642
TK 131, 138Bn khon phi thu kh i cho
cng ty mua nTK 111, 112
S s 12:
Hch ton d phng phi thu kh i
Tm ng chi khng ht npli qu, nhp li kho (tm ng
vt t ), tr vo lng
TK 111, 112
Tm ng tin cho ngi lao ng
TK 141
Thanh ton tm ng v
mua vt t , hng ha
TK 152, 153154, 241
Thanh ton tm ng tnh
vo chi h
TK 152, 153..
Tm ng vt t , hng ha
TK 621, 623627, 642...
TK 111, 152334....
S s 13:
Hch ton tm ng
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TK 111, 112, 152, 153241, 331, 334, 338
Khi pht sinh chi ph tr tr cngn hn c lin quan n
nhiu k k ton trong nm
TK 142
nh k phn b chi phtr tr c ngn hn vo
chi ph SXKD
Tk 133
Thu GTGT c khu tr
(nu c)
TK 241, 623627, 641, 642
TK 153
Xut CC, DC mt ln c gi trln s dng d i 1 nm phiphn b nhiu k trong nm
TK 241Chi ph sa cha TSC thct pht sinh ln phi phn b
dn vo cc k trong nm
TK 111, 112
Chi ph trc tip ban u lin
quan n ti sn thu ti chnh
TK 111, 112, 141
Chi ph tr tr c ngn hn c linquan n nhiu k trong nm
(doanh nghip np thu GTGTtheo phng php trc tip
Doanh nghip tr trc li tin
vay cho bn cho vay
Gi tr ph liu thu hi (nuc) hoc khon bi th ng
vt cht ca ng i lm hng,lm mt cng c, dng c
TK 152, 138
Phn b gi tr cng c,dng c vo chi ph SXKD
(cc k trong nm)
TK 623, 627, 641, 642
nh k phn b li tin vay
theo s phi tr tng k
TK 635, 241, 627
Phn b chi ph sacha TSC vo chi ph
SXKD trong k
S s 14:
Hch ton chi ph tr tr- c ngn hn
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TK 111, 112, 331
Hng mua ang i trn ngTK 151
Hng mua ang i trn ng nhp kho
TK 152, 153, 156
TK 133
Thu GTGT(nu c)
Hng mua ang i trn ng (DN np thu GTGTtheo phng php trc tip)
Hng mua ang i trn ngbn giao thng hoc gi i bn
TK 632, 157
Hng mua ang i trn ng b mt mt, hao ht,hoc thiu khi k ch x l
TK 138 (1381)
S s 16:
Hch ton hng mua ang i - ng(Ph- ng php k khai th- ng xuyn)
TK 111, 112
K qu, k c c ngn
hn bng tin
TK 144
Nhn li cc khon k
qu k cc bng tin
TK 111, 112
Nhn li TSC a i cm c
TK 111, 112
K qu m L/CTK 211
B pht vi phm hp ng
phi tr vo tin k qu
TK 811
TK 214
Gi trhao mn
Tr vo n phi tr ngi bndo khng thanh ton tin bn
hng cho ng i c hng
TK 331
Khi nhn c ha n hs tr tin cho ng i bn ca
hng nhp khu
TK 331
TK 211
Cm c bng TSCNguyngi
TK 214
Gi trhao mn
S s 15:
Hch ton cm c, k qu, k c- c ngn hn
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Chi ph vn chuynbc x NVL
TK 338
NVL tha cha rnguyn nhn
TK 133
TK 111, 112, 141, 331
Nguyn vt liu nhp khu
TK 151
NVL ang i ng v nhpkho
TK 331, 333
TK 111, 112, 331
Xut NVL em gpvn lin doanh
TK 111, 112, 141, 331 TK 152 TK 111, 112, 331
Mua NVL nhp kho dng voSXKD hng ha, DV chu thu
GTGT theo ph ng php khu tr
Mua NVL c hng chitkhu TM, hng mua tr li
TK 154
Xut kho NVL em gia cng
TK 632
Hao ht NVL trong nh mc
TK 621
Xut kho NVL trctip ch to sn phm
TK 623, 627, 641
Xut NVL phc v SXKD
TK 241
Xut NVL cho XDCB
TK 222
TK 223
Xut NVL em gpvo cng ty lin kt
TK 138NVL thiu ch a
r nguyn nhn
TK 133
Mua NVL nhp kho dng voSXKD hng ha, DV chu thu
GTGT theo ph ng php trc tip
TK 154
Nhp kho NVL do t ch,gia cng ch bin
TK 133
S s 18:
Hch ton nguyn liu, vt liu(Ph- ng php k khai th- ng xuyn)
TK 611
Cui k kt chuyn gi tr hngmua ang i ng cui k
TK 151
u k kt chuyn gi tr hngmua ang i ng u k
TK 611
S s 17:Hch ton hng mua ang i - ng
(Ph- ng php kim k nh k)
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TK 622
(1)cPhn b, kt chuyn chi
ph s dng my thi cng
TK 623
TK 621 TK 154 TK 152 156(1)a
Phn b, kt chuyn chi ph NVLtrc tip
(2)Hng ha, vt t gia cng ch
bin hon thnh nhp kho
TK 632TK 155(3)
Sn phmhon thnh
nhp kho
(5)Xut bn
thnh phm
(1)bPhn b, kt chuyn chiph nhn cng trc tip
TK 627(1)b
Phn b, kt chuyn chi ph SXchun vo i thnh sn hm
(4)Sn phm, dch v hon
thnh tiu th ngay
Khon chi ph SX chung c nh khng phn b vo gi
thnh sn phm, c ghi nhn vo gi vn hng bn
(6)
S s 20:
Hch ton chi ph sn xut kinh doanh d dang
TK 111, 112, 331
Chi ph vn chuynbc d CC, DC
TK 338CC, DC tha ch a r
nguyn nhn
TK 133
TK 111, 112
TK 111, 112, 331 TK 153 TK 111, 112, 331
Mua CC,DC dng vo SXKDhng ha, DV chu thu GTGT
theo phng php khu tr
Mua CC, DC c chit khu,
gim gi, hng bn b tr li
TK 623, 627, 641, 6Xut CC, DC phc v
trc tip SXKD
TK 142, 242Xut CC, DCcho
SXKD phi phn b
TK 142, 242Xut CC, DC cho thu
CC, DC thiu cha
r nguyn nhn
TK 133
Mua CC, DC dng vo SXKDhng ha, DV chu thu GTGT
theo phng php trc tip
TK 142, 242
Gi tr cn li ca CC, DCcho thu nhp li kho
TK 133
TK 338
S s 19:
Hch ton cng c, dng c(Ph- ng php k khai th- ng xuyn)
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S s 21:
Hch ton thnh phm(Ph- ng php k khai th- ng xuyn)
Nhp kho thnh phm
TK 154 TK 155
Xut thnh phm bn, trao i
TK 154
TK 621, 627641, 642, 241TK 512TK 632
Xut thnhphm s
dng ni bcho SXKD
Gi thnhphm s dng
ni b choSXKD, XDCB
Xut gp vn vo Cty lin doanh bng thnh phm
TK 222
TK 3387TK 632
CL gia gi nh gi liln hn gi tr ghi sca thnh phm t ng
ng vi phn li ch camnh tron LD
TK 711CL gia gi nh gi li
ln hn gi tr ghi s
ca thnh phm t ngng vi phn li ch cabn khc trong LD
CL gi nhgi li nh hngi tr ghi s
ca thnh hm
CL nh gi li lnhn gi tr ghi s ca
thnh hm
CL gi nh
gi li nh hngi tr ghi s
ca thnh hm
TK 222
Xut gp vn vo Cty lin doanh bng thnh phm
TK 157
Xut thnh phm gi i bn
TK 157
Thnh phm pht hin thiu khi kim
k ch a r nguyn nhn
Thnh phm pht hin
tha khi kim k
TK 3381
Thnh phm bn b
tr li
TK 632
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S s 22:
Hch ton hng ha(Ph- ng php k khai th- ng xuyn)
TK 111, 112141, 151, 331
TK 156(7)
Xut hng ha bn, trao i
TK 632
TK 641, 642TK 512TK 632
(8a)Xut hng
ha s dngni b cho
SXKD
(8b)Doanh thu hngha xut biu
tng, s dng nib cho SXKD
(9)
Xut hng ha gi i bn, gibn i l, k gi
TK 157
TK 154
CL nh gi liln hn gi tr cnli ca HH t ngng vi phn lich ca cc bn
gp vn LD
CL nh gi linh hn gi tr
cn li cahng ha
TK 811
(2)
Thu nhp khu phi np
TK 3333
TK 411
Nhp kho hng ha muangoi, chi ph thu mua
(1)
TK 632Nu c khu
tr thu GTGT
(3)
Thu GTGT hng hanhp khu phi np
TK 33312
(4)
Thu TTB hng hanhp khu phi np
TK 3332
(5)
Nhp kho hng hagiao gia cng ch bin
TK 154
(6)Nhn vn gp LD, lin
kt bng hng ha
(10)
Xut hng ha thu ngoi giacng, ch bin
TK 222(11)
Xut hng ha gp vn vo
cng ty lin doanh
TK 711
TK 3387CL nh gi li lnhn gi tr cn lica HH t ng ngvi phn li ch ca
mnh trong LD
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S s 23:
Hch ton hng ha(Ph- ng php kim k nh k)
TK 338 (3381) TK 156Xut hng ha gp vn vo
cng ty lin kt
TK 223
TK 811TK 711
Chit khu th ngmi, gim gihng mua, tr li hng ha
TK 111 112 331
TK 133
CL nh gi liln hn gi tr cnli ca hn ha
CL nh gi linh hn gi tr
cn li cahng ha
TK 217
Hng ha bn b
tr li nhp kho
TK 632
Hng ha pht hin tha
khi kim k
Bt ng sn u t chuynthnh hng ha btng sn
TK 217
Chi ph sa cha, ci
to, nng cp hng habt ng sn
TK 154
Hng ha bt ng sn chuyn
thnh bt ng sn u t
TK 138 1381
Hng ha pht hin thiu khi
kim k ch x l
TK 2147
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TK 155, 156
S s 24:
Hch ton hng gi i bn(Ph- ng php k khai th- ng xuyn)
TK 155, 156 TK 157
Hng gi i bn xcnh l tiu th
TK 632
Thnh phm gi bn thng qua nhpkho; dch v hon thnh bn giaocho kh ch hng nh ng cha xc nh
l tiu th
TK 154
Xut kho thnh phm, hng ha gi i
bn theo hp ng hoc gi bn i l,k gi hoc gi bn ni b
Hng mua ang i
ng c gi bn
TK 151
Hng gi i bn nhp li kho
TK 611
S s 25:
Hch ton hng gi i bn(Ph- ng php kim k nh k)
TK 632 TK 157
Gi tr thnh phm, dch v gi
bn, ch a xc nh tiu th cui k
TK 632
Gi tr thnh phm, dch v gibn, ch a xc nh tiu th u k
TK 611
Gi tr thnh phm, dch v gi
bn, ch a xc nh tiu th u k
Gi tr thnh phm, dch v gibn, ch a xc nh tiu th cui k
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S s 26:
Hch ton hng ha kho bo thu
TK 311, 1122, 331 TK 158
Xut khu hng ha hoc tiu
hy hng ha thuc kho bo thu
TK 632
TK 621
Bn hoc s dng hng ha thuc kho
bo thu ti th trng Vit Nam
TK 155 156 632
TK 333
TK 331
Xut kho thnh phm hng
ha xut khu gia cng, xut
khu a vo kho bo thu
TK 155, 156
Nhp vt t , NVL sn
xut sn phm xut khu
v gia cng hng xut khu
Ti nhp kho hng khng xut
khu
TK 155, 156
Tr li hng ng i bn do
khng m bo cht lng
Xut vt t , NVL sn xut sn phm
xut khu v gia cng hng xut khu
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S s 27:
Hch ton chi hot ng s nghip
TK 111, 112, 461 TK 161 TK 138(7)
Cc khon chi s nghip khng
c duyt phi thu hi
TK 461(1)TK 161 1(8)Cui nm ti chnh,nu quyt ton ch a c duytt. K/c schi s nghip nmnay thnh chi snghip nm tr c
Kt chuyn khiquyt ton nm
tr c c duyt
(6)b
Ghi tng nguyngi TSC
TK 211
(2)
Xut kho vt liu, dng c sdng cho hot ng s nghip
TK 152, 153
TK 466
Chi s nghip bng TM, TGNHhoc gi d ton chi trc tip
(1)
(3)Cc khon phi tr ngi bn. trtin lng, BHXH, BHYT...cho
hot ng s nghip, d n
TK 331, 334, 338
(4)
Cc khon nhn ca cp trn chi cho hot ng s nghip
TK 336
(5)
Kt chuyn chi ph sa chaln TSC hon thnh dng
cho hot ng s nghip, d n
TK 241
(6)a
Khi XDCB, mua sm TSChon thnh s dng cho hot
ng s nghip, d n
TK 111, 112331, 241
Ghi ng thi vi bt ton 6a
Ghi ch: Khi rt d ton ghi N TK 161 th ng thi ghi C TK 008
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IV. s hch ton TSC v u t- di hn
S s 28:
Hch ton tng TSC hu hnh(T ngun mua ngoi theo hnh thc tr chm, tr gp)
TK 331
Mua TSC theo hnh thc tr chm, tr gp
Gi mua tr tin ngay
TK 211
TK 211
TK 211
Li tr chm
Thu GTGT
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S s 29:
Hch ton tng tSC hu hnh t ngun mua ngoidng vo hot ng sxkd(p dng ph- ng php khu tr)
TK 111, 112, 331 TK 211
Chit khu th ng mi
gim gi TSC mua vo
TK 411
TK 3333
TK 3339
Thu nhp khu phi np ca TSC nhp khu
TK 3332
TK 33312
ng thi ghi tng ngun vn kinh doanh
TK 111, 112, 331
Nu mua v phi qua
lp t, chy thTK 133
TK 211
Khi TSC a
vo s dng
Nu mua v s dng ngay
Thu GTGT
(nu c)
TK 133
Thu tiu th c bit hng nhp khu phi np
Thu GTGT TSC nhp khu
(nu c khu tr)
TK 133
Thu GTGT TSC nhp khu
(nu khng c khu tr)
L ph tr c b (nu c) ca TSC
TK 411
Nu mua TSC bng ngun vn u
t XDCV (tr ng hp l DNNN)
Nu mua TSC bng qu
u t pht trin
TK 411
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S s 30:
Hch ton tng TSC hu hnh(Mua d- i hnh thc trao i)
TK 711
(1)Mua TSC theo hnh thc trao i t ng t
TK 211
TK 214
TK 211
Thu GTGT
u vo
TK 211(2)
Mua TSC theo hnh thc trao i khng tng t
TK 133
(3)ng thi phn nhthu nhp dotrao i TSC
TK 3331
Thu GTGT
u ra
TK 111, 112
S tin phi chi thm
TK 211
TK 111, 112
S tin phi chi thm
TK 711
em TSC i trao i
TK 214
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S s 31:
Hch ton tng TSC do xdcb hon thnhTr- ng hp hch ton trn cng h thng s k ton
TK 411
Khi thi cng XDCB hon thnh, bn giao
a vo s dng cho SXKD
TK 211TK 241
TK 441
Tr ng hp ti sn hnh thnh khng
tha mn iu kin ghi nhn TSC
TK 133
TK 341, 343, 411...
B phn SXKD nhn bn giao
TSC t b phn XDCB
TK 111, 112
TK 133
Nhn bn giaothu GTGT u
vo (nu c)
TK 111, 112, 331..
Chi ph u t XDCB
ng thi ghi:
Phn nh tng ngun vn kinh doanh
gim ngun vn u t
Tr- ng hp khng hch ton trn cng h thng s k ton:
TK 211
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S s 32:
Hch ton TSC hu hnh do t ch
TK 512
Gi thnh sn phm sn xut chuyn
thnh TSC s dng cho SXKD
TK 632TK 154
TK 211
Chi ph t ch to TSC v t trn
mc bnh th ng khng c tnh vo
nguyn gi TSC
TK 111, 112, 331...
Chi ph trc tip khc lin quan c tnh vo nguyn gi TSC
TK 155
TK 133
Thu GTGT u vo
TK 621
Chi ph NVL trc tip
ng thi ghi:
Doanh thu bn hng ni b do s dng sn phm t ch chuyn
thnh TSC dng hco SXKD (ghi theo chi ph sn xut sn phm)
TK 622
Chi ph nhn cng trc tip
TK 627
Chi ph sn xut chung
Gi thnh sn
phm nhp kho
Xut kho snphm chuynthnh TSC s
dng cho SXKD
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S s 33:
Hch ton chi ph pht sinhsau khi ghi nhn TSC hu hnh
TK 411
(2)a
Chi ph pht sinh sau ghi nhn banu c ghi tng nguyn gi TSC
TK 211TK 241
Chi ph khng c ghi tng
nguyn gi TSC
TK 414, 441
TK 623, 627641, 642, 242
TK 111, 112141, 331
(1)Chi ph pht sinh sau ghi nhn banu (do ci to, nng cp TSC...)
(2)b
Tr ng hp dng qu u t pht
trin hoc ngun vn u t XDCB
TK 133
Thu GTGT
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S s 34:
Hch ton cc tr- ng hp khc ghi tng TSC hu hnh
TK 217
Ghi tng ngun vn kinh doanh khi nhn vn gp bng TSC
TK 211TK 411
TK 221, 222, 223
Chi ph lin quan trc tip nTSC c ti tr, biu tng
TK 111, 112, 331...
TK 515
Nu l
Chuyn bt ng sn u t thnh bt
ng sn ch s hu
TK 635
TK 711
Khi nhn TSC c ti tr
Nhn li vn gp bng TSC
Nu c li
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S s 35:
Hch ton TSC pht hin thiu(Tr- ng hp c quyt nh x l ngay)
Nguyn gi TSC thiu
TK 214TK 211
TK 111, 334, 138...
TK 411
Xc nh ng i phi bi th ng
i vi TSC dng vo SXKD
Gi tr hao mn
Tr ng hp c ghi gim vn
i vi TSC dng vo SXKD
TK 811Tr ng hp DN chu tn tht
i vi TSC dng vo SXKD
TK 466
Tr ng hp TSC dng vo
hot ng s nghip, d n
TK 4313
Tr ng hp TSC dng vo
hot ng vn ha, phc li
(3533)
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S s 36:
Hch ton tng hp tng gim TSC hu hnh
TK 331
Thanh l nh ng bn TSC
TK 811TK 211
TSC a i gp vn lin doanh
TK 214
TK 222
TK 111, 112141, 331
Mua TSC a ngay vo s dng
Mua TSC theohnh thc tr chm
TK 133
TK 242
TK 241
TSC tng t u t
XDCB hon thnh
Li tr chm
TK 411, 341343, 336
Nhn bn giao TSC l sn
phm XDCB hon thnh
TK 222
Nhn li vn gp lin
doanh bng TSC
TK 411Nhn vn gp, c cp
vn bng TSC
TK 711
TSC c biu tng
TK 217
Bt ng sn u t chuyn
thnh bt ng sn ch s huTK 412
nh gi TSC gim
TK 214
TK 711Chnh lch
ln hn
TK 3387Chnh lch
ln hn
Gi tr hao mn TSC
Chnh lch
nh hn
TK 811
TK 466
TSC nh ng bn dng vo hot ng
s nghip, d n TK 214
Gi tr hao
mn TSC TK 138
TSC thiu pht hin khi kim k
TK 214
Gi tr hao mn
TK 217Chuyn bt ng sn ch s hu
thnh bt ng sn u t
TK 431TSC nh ng bn dng vo hot ng
vn ha, x hi TK 214
TK 412nh gi TSC tng
(
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S s 37:
Hch ton TSC thu ti chnh(N gc theo gi mua c thu GTGT)
TK 212TK 342
TK 111, 112
(1)Nhn TSC thu ti chnh
TK 315
N gc phitr k ny
TK 138
ThuGTGT
TK 133
(3)bThu GTGT trong k(chu thu khu tr)
TK 623, 627, 641
Khng chuthu
TK 342
(2)Cui nin k ton xc nhs n gc thu ti chnh n
hn tr
(3)aThanh ton
tin thu
TK 635
Li
S s 38:
Hch ton tr li hoc mual i ti sn thu ti chnh
TK 214 (2142)TK 212
TK 111, 112
(1)Tr li ti sn thu ti chnh cho bn cho thu
TK 211
Chi tin tr thm
khi mua li TS
(2)a
Kt chuyn khi ti sn thu
ti chnh c mua li
TK 214 (2141)
(2)bng thi kt
chuyn s khu
hao khi mua li ti
sn thu ti chnh
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TK 635
S s 39:
Hch ton mua TSC v hnh
TK 213TK 131TK 111, 112
TK 242
Thu GTGT (nu c)
Chuyn tin thanh
ton cho ng i bn
Tng s
tin phi
thanh tonTK 133
nh k phnb li tr chm
vo chi ph
Li trchm
phi tr
Nguyn gi (gi
mua tr tin ngay)
TK 111, 112, 33
S s 40:
Hch ton nh- ng bn, thanh l TSC v hnhTK 213 TK 213
Nguyn
gi
Thanh l,nh ng
bn TSC
Gi trcn lica TSC
TK 2143
Gi tr hao mnTK 111112, 331...
Chi ph thanh l, nh ngbn TSC v hnh
TK 2143
Thu GTGT u
vo (nu c)
TK 911
Ktchuynchi ph
thanh l,nh ng
bnTSC
TK 421
Li L
TK 421
TK 711
Ktchuynthu v
thanh l,nh ng
bnTSC
TK 133
Thu nhp vthanh l,
nhng bnTSC v hnh
ThuGTGTu ra
(nu c)
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S s 41:
Hch ton tng hp tng gim TSC v hnh
TK 331
Thanh l nh ng bn TSC
TK 811TK 213
TSC a i gp vn lin doanh
TK 214
TK 222
TK 111, 112141, 331
Mua TSC a ngay vo s dng
Mua TSC theohnh thc tr chm
TK 133
TK 242
TK 241TSC tng t u t
XDCB hon thnh
Li tr chm
TK 411, 341343, 336
Nhn bn giao TSC l sn
phm XDCB hon thnh
TK 222
Nhn li vn gp lin
doanh bng TSC
TK 411
Nhn vn gp, c cp
vn bng TSC
TK 711
TSC c biu tng
TK 217
Bt ng sn u t chuyn
thnh bt ng sn ch s hu
TK 412
nh gi TSC gim
TK 214
TK 711Chnh lch
ln hn
TK 3387Chnh lch
ln hn
Gi tr hao mn TSC
Chnh lch
nh hn
TK 811
TK 466
TSC nh ng bn dng vo hot ng
s nghip, d n TK 214
Gi tr hao
mn TSC TK 138
TSC thiu pht hin khi kim k
TK 214
Gi tr hao mn
TK 217Chuyn bt ng sn ch s hu
thnh bt ng sn u t
TK 431TSC nh ng bn dng vo hot ng
vn ha, x hi TK 214
TK 412nh gi TSC tng
(
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3
S s 42:
Hch ton hao mn TSC
TK 623, 627641, 642
Khi chnh gim s khu hao
TK 212
TK 632
Tr li ti sn thu ti chnh
cho bn thu
Gi tr cn li
TK 623, 627641, 642TK 212, 213 TK 214
Nguyn
gi
Thanh l,nhng
bn TSC
S haomn
TK 811
Khi trch khu hao TSC
Gi tr cn liKhi iu chnh tng s
khu haoTK 217
Nguyn
gi
Thanh l,nh ng bnbt ng sn
S haomn
TK 632
nh k trch khu hao bt
ng sn u t
S s 43:
Hch ton TSC thu ti chnhGi mua ch- a c thu
TK 138
TK 212TK 315
(1)Nhn TSC thu ti chnh
TK 342(2)
S n gc nin k ton sau
N gc
Thu GTGT
TK 138
1 - Khi nhn TSC
2 - nh k thanh ton tin thu
TK 212TK 111, 112 (3)aTr n gc, li v thu GTGT cho bn cho thu
TK 315
Khi tr n gc, li v thu
N gc(4)a
Nhn ha n ch a tr tin ngay
TK 138 TK 133(3)b (4)b
ng thi kt chuyn thu
GTGT u vo
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S s 44:
Hch ton TSC thu ti chnh
(Tr ng hp s n gc phi tr v thu ti chnh xc nh theo gi mua ch a cthu GTGT m bn cho thu tr khi mua ti sn cho thu)
TK 212TK 315 TK 342
Cui nin k ton ktchuyn s n gc n hn tr
trong k sau
S n gcphi tr cc
k tip theo
S n gc phi tr k ny
TK 111, 112
TK 142
Gi tr TSC thuti chnh (gi ch a
c thu GTGT)
Chi ph trc tip ban u lin quan n ti sn
thu pht sinh khi nhn ti sn thu
Kt chuyn chi ph trc tip ban u lin quan ti
sn thu ht sinh tr c khi nhn ti sn thu
TK 212TK 315
TK 342
(1)Nhn TSC thu ti chnh
N gc phi tr k ny
TK 111, 112
TK 315
(3)Tr n gc, li v thu GTGT cho bn thu
(2)
Cui nin k ton xc nhn gc nm tip theo
TK 212
TK 133
TK 635
N gc
(5)Khi tr n gc, li v thu GTGT
(4)Ch a tr tin ngay
cho bn cho thuTK 342
(2)N gc n k phi tr
S s 45:
Hch ton TSC thu ti chnh(Gi mua ch- a c thu)
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S s 46:
Hch ton tng hp tng gim bt ng sn u t-
TK 331
Mua BST thu tichnh chu n thnh TSC
TK 211, 213TK 217
Khi tr li BST thu TC
TK 2147
TK 111, 112, 331
Mua bt ng sn u t tr tin ngay
Mua BST theohnh thc tr chm
TK 133
TK 242
TK 211, 213Chuyn TSC hu hnh, v hnh
thnh bt ng sn u t
Li tr chm
TK 111, 112315, 342
BST hnh thnh do
XDCB bn giao
TK 241
Chuyn s hao
mn ly k
TK 2147
Bt ng sn u t thu
ti chnh
TK 2141, 2143
TK 156 (1567)
Chuyn hng ha bt ngsn thnh bt ng sn u t
TK 111, 112
TK 632Chnh lch gia
nguyn gi BSTvi s khu hao
TK 2141, 2143
TK 632Bn bt ng sn u t
TK 2147
S hao mn
TK 156 (1567)
Khi chuyn bt ng sn
u t thnh hng ha
TK 211, 213
Chuyn bt ng sn
u t thnh TSC
Thu GTGT
(nu c)
TK 635
Phn b li
ng thi ghi:
S tintr thm
ng thi ghi:
TK 2147Kt chuyn s
hao mn ly k
TK 2141, 2143ng thi ghi:
TK 2147Chuyn s hao
mn ly k
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(6)Ti sn thu ti chnh tha mn tiu
chun bt ng sn u t
S s 47:Hch ton bt ng sn u t-
TK 331
Tr li bt ng sn u t
TK 632TK 217
(8)aMua li bt ng sn u t
TK 211, 213
TK 111, 112, 331(1)
Mua bt ng sn u t tr tin ngay
(2)Mua BST theo hnh thc tr chm
TK 133
TK 242
TK 211, 213
(3)XDCB hon thnh bn giao chuyn
ti sn u t thnh BST
(4)aChuyn BS ch s hu thnh bt
ng sn u t
TK 241
(5)Chuyn t hng tn kho thnh BST
TK 111, 112315, 342
TK 156
TK 2147
TK 111 112S tin chi thm
TK 156Chuyn BST thnh hng ha
TK 2147
S hao mn
S haomn
(9)a
Chuyn BST thnhBS ch s hu
TK 2141, 2143
ng thi ghi:
TK 2147(8)b (9)b
Kt chuyn s haomn ly k
Kt chuyn s hao mn ly k
(4)b
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S s 48:
Hch ton u t- vo cng ty con
a/ K ton mua c phiu, gp hng bng tin hoc mua khon u t- ti cng ty con
Tk 111, 112, 341... Tk 221
S tin thc t u t vo cng ty con (do cng tym mua c phiu, gp vn u t bng tin theo
cam kt, hoc mua khon u t vo cng ty con)
Chi ph mua (ch ph thng tin, mi gii, giao dch..
pht sinh khi thc hin u t vo cng ty con)
b/ K ton c tc, li nhun - c chia t cng ty con
Tk 111, 112Tk 515
Khi nhn c thng bo v c tc,
li nhun c chia t cng ty con
Tk 135
Tk 221
Thu tinngay
Li nhun c chia li tng vn u t
vo cng ty con
c/ K ton thu hi, thanh l, nh- ng bn cc khon vn u t- vo cng ty con
Tk 111, 112, 131Tk 221
Khi thu hi, thanh l nh ng bn cc khon
vn u t vo cng ty con pht sinh l
Tk 635
Tk 515
L
Khi thu hi, thanh l nhng bn
cc khon vn u t vo cng ty
con pht sinh li
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S s 49:
Hch ton gp vn vo c s kinh doanh ng kim sot(bng TSC)
TK 211 TK 222
TK 214
Tr ng hp nh gi li nh hn gi tr cn li ca TSC
TK 811
Tr ng hp nh gi li ln hn gi tr cn li ca TSC
TK 214TK 711 Chnh lch t ngng vi li ch cacc bn trong LD
TK 3387
Chnh lch t ngng vi li ch ca
mnh trong LD
TK 711
nh k phn b
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.
S s 50:
Hch ton khon u t- vo cng ty lin kt(ph- ng php gi gc)
TK 111, 112 TK 223 TK 128, 228
Khi u t vo cng ty lin kt di hnhthc mua c phiu hoc gp vn bng tin
TK 515TK 111, 112131, 152, 156
TK 128, 228
Khi nhn cthng bo v c tc,li nhun c chia
TK 811S chnh lch gia
nh gi li nhhn gi tr ghi s
TK 214Hao mn ly
k TSC
Khi u t vo cng ty lin kt di hnhthc mua c phiu hoc gp vn bng tin
Khi nh u t bn mtphn vn u t v khng
cn nh h ng ng k
Khi u t thm vn tr thnhnh u t c nh h ng ng k
TK 635Nu b l
Khi u t vo cng tylin kt d i hnh thcchuyn n thnh vn cphn
TK 515
Nuc li
TK 138 TK 111, 112
Khi nhntin
Nu nhn bng c phiuTK 152, 153156, 211....
u t vo cng tylin kt bng vt t ,hng ha, TSC
TK 711S chnh lch gia nh gi
li ln hn gi tr ghi s
Khi thanh l, nhn livn u t , nhngbn khon u t vocng ty lin kt
Nu li
TK 635
Nu l
TK 111, 112TK 133Chi ph
thanh lkhon u t
TK 221Gp thm
vn
Khi u t gp thmvn tr thnh c
quyn kim sot
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S s 51:Hch ton u t- di hn khc
Bn c phiu, hoc thanh l phnvn gp u t di hn khc
TK 228TK 111, 112
Mua tri phiu nhn li nh k
u t c phiu hoc gi vn ut nm gi nh hn 20%
quyn biu quyt
TK 515
TK 3387
Li (chnh lch gibn ln hn gi vn)
Cho vay di hn ly li
TK 221, 222, 223
Khi bn mt phn khon u t dnn khng cn quyn kim sot
hoc khng cn quyn ng kimsot hoc nh h ng ng k
TK 152, 153156, 211, 213
Gp vn bng vt t , hng ha,TSC vo doanh nghip khc v
ch nm gi 20% quyn biu quyt
C tc, li nhun cchia b sung vn u t
Thu hi gc tri phiu
hoc vn cho vay
TK 222
S linhn tr c
Khi nh u t gp thm vnv tr thnh cng ty m hoc
c nh h ng ng k
TK 111, 112
Mua tri phiu nhn li trc
TK 515
nh k tnh vkt chuyn lica k k ton
TK 515
Gi tr hao
mnChnh lchgia nhgi li lnhn gi tr
ghi s
TK 711
Chnh lchgia nh gi
li nh hn gitr ghi s
TK 811
TK 515
L (chnh lch gibn nh hn gi vn)
TK 111, 112
Gp thm vn vo LD v tr thnhbn gp vn ng kim sot trongc s kinh doanh ng kim sot
TK 221, 223
TK 111, 112Gp thmvn u t
Gp thm vnbng tin
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S s 52:
Hch ton xy dng c bn d dangTK 331 (1)
Nhn khi lng xy lp,thit b... hon thnh do bn
nhn thu bn giao
TK 241 TK 152, 138(6)
Cc khon thu hi ghigim chi ph u t XDCB
TK 1332Thu GTGT
(nu c)TK 152, 153
(2)Xut thit b khng cn lp, cng
c, dng c s dng
TK 152(3)
Khi thit b cn lp lp txong c chp nhn thanh ton
TK 1332Thu GTGT
(nu c)
TK 111, 112331, 341.... (4)
Chi u t , xy dng bng tin
mt, TGNH, tin vay
TK 111, 112
(5)Chi ph XDCB bng ngoi t
trong giai on tr c hot ng
(T gi ghi s)(T gi ngy
giao dch)
TK 413
L t gi Li t gi
TK 331Chi ph XDCB bng
ngoi t theo t gi hioi ngy giao dch
TK 211, 213(7)
Cng trnh XDCB hon thnh,bn giao a vo s dng vquyt ton c ph duyt
TK 138(8)
Khi quyt ton c duyt
nu gi tr tisn c duytln hn gi trti sn tmtnh, ghi tnggi tr TSC
TK 211, 213(9)
Khi quyt ton c duyt
nu gi tr tisn c duytnh hn gi trti sn tmtnh, ghi gimgi tr TSC
ng thi ghi:
TK 441TK 411(7)b (8)b
Ghi gim ngun vn ut XDCB, ghi tng
ngun vn kinh doanh
(10)
Cc khon c duyt b (nu c)
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S s 53:
Hch ton xy dng c bn, bt ng sn u t-
TK 111, 112, 331... TK 241 TK 156(1)Khi mua bt ng sn vphi tip tc u t thm
TK 1332
Thu GTGT(nu c)
TK 111, 112152, 153, 142
(2)Khi pht sinh chi ph u t
bt ng sn
(5)Chi ph nng cp, ci to BST pht sinh
TK 1332
Thu GTGT
(nu c)
(3)
Bt ng sn nm gi bn
TK 217(4)
Khi XDCB hon thnh bngiao ghi tng nguyn gi (nu iu kinl bt ng sn)
(6)
Kt thc giai on nng cp,ci to ghi tng nguyn gi
BST (nu iu kin l btng sn u t )
S s 54:
Hch ton chi ph sa cha ln TSC
TK 111, 112, 152,153, 334, 214, 338 TK 2143
TK 623, 627641, 642
Chi ph sa cha ln TSCtheo phng php t lm
TK 1332
Thu GTGT
(nu c)
TK 331
Chi ph sa cha ln TSC hon thnhtheo ph ng php giao thu, thu lm
Kt chuyn chi
ph sa cha lnvo chi ph SXKD
TK 211
Kt chuyn chi ph SCLc gi tr ln phi phnb cho nhiu k, hocn v trch tr c cho
ph SCL
Tr ng hp chi phsa cha ln
iu kin ghi tngnguyn gi TSC
TK 142, 242, 335
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S s 55:
Hch ton chi ph tr tr- c di hn
nh k tnh s li tr chm, tr gp ca
vic mua TSC, BST vo chi ph
nh k phn b li
tri phiu tr tr c
nh k phn b chi ph tr tr c
di hn vo chi ph SXKD
TK 242TK 111, 112, 152
331, 334, 338
Khi pht sinh cc khonchi ph tr tr c di hn
Xut cng c, dng c c gitr ln, s dng nhiu nm
TK 635
TK 623, 627635, 641, 642
TK 153
Li tin vay tr tr c
TK 111, 112
TK 635
Chi phpht hnhtri phiu
TK 133
Thu GTGT(nu c)
TK 241
Chi ph sa cha ln TSCphi phn b nhiu nm
TK 331Li tr chm khi mua
TSC, BST theo phngthc tr chm, tr gp
TK 341, 311
Vaytin
TK 3431
Li tri phiutr tr c
Mnhgi
TK 111, 112152, 153, 334...
Chi ph pht sinh sau ghinhn ban u ca BSTc gi tr ln v khng
iu kin vn ha
TK 413
Kt chuyn l chnh lch tgi hi oi pht sinh v donh gi li cc khon mctin t c gc ngoi t cahot ng u t XDCB
(giai on tr c hot ng) phn b khng qu 5 nm
TK 623, 627641, 642
Phn b chi ph sa cha ln
TSC vo chi ph SXKD
nh k phn b chi ph sa cha
ln TSC vo chi ph SXKD
nh k phn b chnh lch l t gihi oi pht sinh v nh gi cc
khon mc tin t c gc ngoi t cahot ng u t XDCB (giai on
tr c hot ng) vo chi ph ti chnh
TK 635, 241, 627
nh k phn b li tin vay phi trtng k co chi ph ti chnh hoc vn
ha vo gi tr ti sn d dang
Nu li tri phiu ghivo chi h SXKD
TK 241, 627
Nu li tri phiu c vn ha
TK 632
nh k phn b chi ph pht sinh saughi nhn ban u ca BST vo chi
ph kinh doanh trong k
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V. S hch ton cc khon n phi trS s 56:
Hch ton vay ngn hn
Cui nm nh gi li s d
ngoi t (l t gi)
Vay bng ngoi t mua NVL,hng ha theo t gi thc t giaodch hoc lin ngn hng
TK 311TK 111, 112
Tr n vay ngn hn bng ngoi t
giai on SXKD
TK 144
TK 152, 153, 156
TK 111, 112
TK 413
Cui nm nh gi li s
d ngoi t (li t gi)
Vay tin mua vt t , hng ha(dng vo SXKD hng ha, dch vchu thu GTGT theo PP trc tip
Tr n vay ngn hn
TK 635
L
Tr n vay ngn hn bng ngoi t
giai on SXKDTK 515
Li
Tr n vay ngn hn bng ngoi t
giai on trchot ng
TK 413
TK 413
Li
Tr n vay ngn hn bng ngoi t
giai on trchot ng
Tr n vay ngn hn bng ngoi t
(dng cho SXKD hngha dch v chu thuGTGT theo PP khu tr)
TK 413
TK 152, 153, 156
TK 331, 315341, 342
Li
TK 515
Vay ngoi t tr n ng i bn, khch
hng di hn
Vay ngoi t tr n ng i bn, khchhng di hn TK 635
L
Vay tin nhp qu hoc chuyn
vo ti khon tin gi ngn hng
TK 152, 156627, 641
Cui nm nh gi li s d
ngoi t (l t gi)
TK 413
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S s 57:
Hch ton n di hn n hn tr
TK 315TK 111, 112
Tr n bng ngoi t
TK 342
TK 413
Li do nh gi li ngoi t
cui nm
N di hn n hn tr trong nin
k ton doanh nghip
(1)
Tr n bng tin mt, TGNH
TK 635
L
TK 515
Li
TK 131, 138, 311
TK 1112, 1122
Tr n bng ngoi t
Thu hi cng n hoc
vay tin tr n
N di hn bng ngoi t n hn tr
L do nh gi li s d
ngoi t cui nm
TK 413
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S s 58:
Hch ton phi tr cho ng- i bn
Mua vt t , hng ha (ph ngphp kim k nh k)
TK 331TK 111, 112
TK 611, 13
TK 152, 15156, 157
TK 214
TK 413
Cui nm nh gi li nbng ngoi t (li t gi)
Mua vt t , hng ha cho SXKD hngha dch v khng chu thu GTGT
Tr n cho ngi bn,
ngi nhn thu
Mua vt t , hng ha cho SXKD hng ha
dch v chu thu GTGTtheo PP khu tr
TK 133
TK 156, 24142, 242
Chi ph phi tr ng i
nhn thu XDCB
TK 623, 62641, 642
Chi ph hot ng ti chnh,ch ph khc phi tr
TK 635, 811
TK 311, 341Vay thanh ton n
cho ng i bn
TK 1112, 1122Tr n cho ng i bn
bng ngoi t
TK 515Chit khu thanh ton
tr vo n phi tr
TK 152, 153156, 611
Tr li hng cho ngi bn
Gim gi vt t , hng ha
TK 152, 153156, 133
TK 711Khon n khng tm
c ch n
TK 515, 3331Hoa hng i l
TK 152, 15156, 157
Cui nm nh gi li s dngoi t (l t gi)
Mua li ti sn c nhTK 211, 21
Chi ph phi tr v
cung cp dch v
Chi ph SXKD phi
tr ngi cung cp
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S s 59:
Hch ton thu v cc khon phi np NSNN
TK 111, 112, 131
TK 333
TK 511, 512
TK 133
Thu GTGT u vo
c khu tr
Thu GTGT ca hng bn b tr li,gim gi hng bn hoc chit khu
th ng mi
TK 711
TK 111, 112
TK 111, 112, 131
Cc khon thu c NSNN hon
li ghi tng thu nhp khc
Thu xut khu, thu tiu th
c bit
Thu nhp khu, thu tiu th c
bit ca hng NK phi np NSNN
TK 133
Khi pht sinh doanh thuv thu nhp khc
TK 642
TK 627
Thu ti nguyn, thu s dng t
nng nghip phi np NSNN
Thu mn bi, thu nh t, tin
thu t phi np NSNN
TK 8211Chi ph thu thu nhp
doanh nghip hin hnh
TK 334, 627641, 642...
Thu thu nhp c nhn phi np
TK 531, 531, 521
Khi np thu v cc khon khc
vo ngn sch nh nc
Thu
GTGTu ra
Tng gi
thanhton
TK 511, 512515, 711
TK 152, 153156, 211..
Thu GTGT ca hng
NK phi np NSNN
Nu khng
c khu tr
Nu c
khu tr
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S s 60:
Hch ton phi tr ng- i lao ng
Tin BHXH (m au, tai
nn..) phi tr cng nhn vin
TK 334TK 111, 112
TK 338
TK 241, 622, 62627, 641, 642
TK 622
TK 3331
Tin th ng phi tr cng nhn vin
Tr l ng cng nhn
vin
Tin l ng phi tr cng nhn vin
Tin n ca ca cng nhn
TK 141Tm tr vo lng
TK 338BHXH, BHYT tr
vo l ng
TK 138Cc khon phi thu
khc tr vo lng
TK 333
Thu thu nhp tr vo
l ng CNV
ng tr c tin cng, tin
l ng CNV
TK 111, 112
TK 512
Tr l ng cho CNV bng sn phm
TK 111, 112Tr tin n ca cho CNV
TK 431
Trch trc tin l ng
ngh php CNSX
TK 335
TK 623
Tin n ca ca cng nhn s
dng my thi cng
TK 627
Tin n ca ca nhn vin
phn x ng
TK 641, 642
Tin n ca ca nhn vin
bn hng v QLDN
(35
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S s 61:
Hch ton Chi ph phi tr
TK 335TK 622 TK 622
TK 3432
S phi tr v tin lng ngh
php nh hn s trch tr c
TK 334
TK 241
TK 623, 627641, 642
TK 111, 112
TK 623, 627641, 642
Tin l ng ngh php phi tr
cng nhn sn xut
Chi ph sa cha lnTSC pht sinh
S chi v sa cha ln TSC
nh hn s trch tr c
TK 111, 112152, 331, 334
Chi ph trong thi gian ngng vic
Thanh ton gc v li tri phiu
TK 3431Li
Trch tr c tin l ng ngh
php ca cng nhn sn xut
Trch trc chi ph sa cha
ln TSC
Trch tr c chi ph phi tr trong thigian ngng vic theo thi v, k hoch
TK 623, 627
Trch li vay phi tr trong k
TK 635, 627, 24
Trch li vay phi tr v pht
hnh tri phiu c mnh gi
Tnh li tri phiu c chit khu
Tnh li tri phiu c ph tri
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S s 62:
Hch ton Trch tr- c tin l- ngngh php, ngng sn xut
TK 335TK 334TK 622, 627, 641
642, 623, 241
(2)
Tin l ng ngh php thc tphi tr CNSX
TK 111, 112, 152153, 334, 331...
TK 623, 627
(4)
Chi ph thc t pht sinh trong thigian ngng sn xut
(5a)
Chi ph thc t nh hn s trch trc
(1)
Trch trc vo chi ph v tinl ng ngh php ca CNSX
(3)
Chi ph d tnh phi chi trongthi gian ngng sn xut
(5b)
Chi ph thc t ln hn s trch trc
TK 623, 627
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TK 111, 112
Chuyn tin np cc khon phi
tr cp trn n v ni b khc
TK 155, 156, 133
TK 336 TK 642
TK 414, 415, 431
Chuyn tr tin cp trn, n v ni
b khc v cc khon chi h, tr h
Chi ph QLDN phi np cp trn
TK 136
TK 111, 112
B tr cc khon phi thu vi cckhon phi tr ni b cho cng mt
i t ng
TK 155
TK 152, 153, 156, 64
TK 156
TK 111, 112
TK 421
Cc qu phi np cp trn
Li nhun phi np cp trn
S phi tr cp trn, n v ni b
v cc khon c chi h tr h
Thu tin h cp trn, n v ni b
Nhn mua hng ni b
(Phiu XK kim vn chuyn ni b)
Nhn ho n GTGT v
mua hng ca cp trn
Nhn thnh phm ca cp trn
Vay tin cp trn, n v ni b
TK 111, 112
S s 63:
Hch ton phi tr ni b( n v trc thuc ph thuc )
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TK 338 TK 211
TK 214
TK 111, 112 TK 111, 152153, 155, 156
X l ti sn pht hin
tha khi kim k
TK 338, 431, 642411, 441, 711
TK 334
Pht hin tha TSC khi kim k
Pht hin tha tin, vt t , hng
ho khi kim k
Trch BHYT, BHXH, KPC
TK 622, 623627, 641
TK 334
Tr vo lng
BHXH, BHYT
TK 111, 112
Chi tiu KPC ti n v
Chi tin tr tin nhn k
qu k c c ngn hn
Li nhun c tc phi tr
TK 421
Doanh thu nhn trc
TK 111, 112
TK 3331
Thu GTGT
Doanh thu nhn trc n v tnh thu
GTGT phi np theo ph ng n trc tip
Tin pht c khu tr vo
tin nhn k qu, k cc
TK 711
TK 511, 515, 711
nh k ghi nhn doanh
thu ca k k ton
Cc khon phi tr
khng ai i
Nhn k qu, k cc ngn hn bng tin
S KPC chi vt c cp b
Chi tin np BHXH
KPC mua BHYT
BHXH phi tr cho
cng nhn vin
TK 111, 112
TK 111, 112
S s 64:
Hch ton cc khon phi tr, phi np khc(353)
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TK 341
TK 111, 112
TK 331
TK 111, 112
TK 771
TK 111, 112, 131
TK 211, 221, 2
TK 413
TK413
TK 1112, 1122
TK111.2,1122
TK 221, 222223, 228
TK 111, 112
TK 152, 153211, 213, 217
Tr n vay bng tin mt,
tin gi ngn hng
Vay mua nguyn vt liu, thit b, TSC
Vay thanh ton v u t XDCB
TK214
TK 133
TK 635
TK 515
Tr n vay bng ngoi
t (giai on SXKD)
Li
L
Vay bng tin mt tin gi
ngn hng
Tr khon phi thu vo n
vay ngn hng
Vay thanh ton cho ng i bn,
ngi nhn thu
Vay bng ngoi t theo t githc t giao dch hoc bnhqun lin ngn hng
N vay c xo khi c
phn ho
Tr n vay bng tin mt, tingi ngn hng hoc tin thu n
ca khch hng
Cui lin nh gi li t gi
TK 131
Tr n vay bng ngoi t (giai on
tr c hot ng)
L
TK 413
Li
Vay u t vo cng ty con, cng tylin kt gp vn lin doanh, du t
tri phiu v phiu di hn
TK133
TK331
Vay bng u t ngoi t mua TSC u t di hn theo t githc tgiao dch hay bnhqun lin ngan hng TK331
Vay thanh ton cho ng i bn bng ngoi t
TK635TK515
Li LCui lin nh gi l t gi
S s 65:
Hch ton Vay di hn
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Kt chuyn n di hn
n hn tr
Nhn TSC thu ti chnh (gimua ch a c thu GTGT)
Tt n bng tin mt,
tin gi ngn hng
Pht sinh n di hn
dng vo u t XDCB
Cui lin nh gi t
gi gim pht sinh l t giTr n phi thu vn di hn
Cc khon n khng xc nh
c ch n hoc khng phitr khi c phn ho DNNN
Cui nin nh gi t
gi tng pht sinh li t gi
TK 315 TK 212
TK 111, 112
TK 212
TK 315
TK 1112, 1122
TK 214
TK 342
TK 413
Tk 131
TK 711
TK 413
N gck ny
Nhn TSC thu ti chnh (gi muac thu GTGT)
TK 133TK 315N gck ny ThuGTGT
Tr n bng ngoi t (giai on SXKD)
Li LTK 515 TK 635
Tr n bng ngoi t
TK 413
Li L
S s 66:
Hch ton n di hn
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S s 67:Hch ton pht hnh tri phiu theo mnh gi
Cui thi hn tri phiu, thanhton gc, li tri phiu
Thu tin v pht hnh tri phiu
Thanh ton tri phiu o hn
theo mnh gi (pht hnh triphiu theo mnh gi)
Pht hnh tri phiu c ph tri
Thanh ton tri phiu o hn
theo mnh gi (pht hnh triphiu c ph tri)
TK 111, 112
TK 242
TK 3432
TK 342
Pht hnh tri phiu vi li tri phiutr tr c (tri phiu theo mnh gi)
TK 133TK 315
N gck ny ThuGTGT
Thanh ton tri phiu o hn
theo mnh gi (pht hnh triphiu c trit khu)
TK 335
TK 111, 112
TK 3433
TK 111, 112
S tinthc thu
Mnh gi
Mnh
gi
Pht hnh tri phiu vi li tri phiutr tr c (tri phiu c chit khu)
S tin thc thu
Mnh gi
TK 111, 112
TK 242Li tri phiu
tr tr c
Chnh
lch
Tr tr c li tri phiu khi pht hnhMnh
gi
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S s 68:
Hch ton tri phiu c chit khu
(1)Pht hnh tri phiu c chit khu Thu tin v pht hnh tri phiu
(4)a
Tr tr c li triphiu khi pht hnh
TK 3431
TK 241, 627
TK 3432
TK 111, 112
TK 635
(3)Tr li sau (khi o hn)
c vn ha
Tnh vo
chi ph
TK 242
Li triphiu tr
trc
TK 111, 112
TK 241, 627
TK 635
TK 241, 627
TK 635
c vn ha
TK 111, 112
(4)nh k tnh chi ph li vay
c vn ha
TK 111, 112
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TK 335Mnh gi
tri phiu(2)b
ng thi phn bdn ph tri
gim chi ph (tr li
S s 69:
Hch ton pht hnh tri phiu c ph tri
(1)Pht hnh tri phiu c ph tri
TK 3432
TK 242(4)
Khi pht hnh tri phiu cph tri (tr tr c li tri
phiu khi pht hnh)
Tin thc thu
TK 111, 112
TK 635, 241, 627
(2)a
Tr li nh k
(2)bng thi phn b dn
ph tri gim chiph (tr li nh k)
Tr liv gc
(3)aLi tr
sau
TK 242
(5)a
nh k phnb li vay
(5)bng thi phn b dn
ph tri gim chi ph(tr tr c li tri phiu)
TK 111, 112
TK 3431
TK 111, 112
TK 3431
Mnh gitri phiu
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S s 71:
Hch ton nhn k qu, k c- c di hn
Khi hon tr tink qu, k c c
cho khch hngsau khi b tr tin
pht (nu c)
TK 711 TK 111, 112TK 344 TK 344
Nhn k qu, kc c di hn
n v k qu, kc c, vi phm H
b pht tin, khutr vo tin kqu, k c c
S s 72:
Hch ton thu thu nhp hon li phi tr
TK 347 TK 821 8212 TK 347
S chnh lch gia s thu thunhp hon li phi tr pht sinh lnhn s c hon nhp trong nm
S chnh lch gia s thu thunhp hon li phi tr pht sinh nhhn s c hon nhp trong nm
S s 73:
Hch ton qu d phng tr cp mt vic lm
TK 111, 112 TK 351 TK 642Chi tr tr cp thi vic, mt
vic lm cho ng i lao ng
Trch lp qu d phng tr
c mt vi c lm
Chi tr tr cp cho ng i lao ng thi vic, mt vic lm trong trng hp
qu d phng khng chi
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S s 74:
Hch ton d phng phi tr
TK 111, 112, 113 TK 642TK 352 TK 352
Cc khon chi phpht sinh linquan n cc
khon d phngphi tr lp
S d phng philp k ny ln hn
s d phng
lp k tr c ch as dng ht
S d phng philp k ny nh
hn s d phng
lp k tr cch a s dng ht
TK 154 TK 641
Chi phbo hnhsn phm,hng ha
TK 641S d phng phi tr(v chi ph sa chabo hnh hng ha,sn phm) phi lp
k ny ln hn s dphng lp k tr c
ch a s dng ht
TK 627
S d phng phitr v bo hnh
cng trnh xy lpcn lp cho tng
cng trnh
TK 711
S chnh lchgia s d phngphi tr v bohnh cng trnhxy lp ln hn
chi ph thc t bohnh pht sinh
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S s 75:Hch ton vn u t- ca ch s hu
TK 111, 112 TK 4111
Tr li vn u t cho ch s hu Nhn gp vn bng tin
VI. S hch ton ngun vn ch s hu
TK 111, 112
TK 212, 213 TK 214S khu hao
Tr li vn bngTSC
Vnphitr
TK 419 TK 4112
Hy c
phiu qu
Mnh
gi
Gimuali
TK 131, 138
X l n phi thu kh i tr ckhi xc nh gi tr DNNN
chuyn thnh cng ty c phn
TK 152, 153
Hng tn kho iu
chuyn cho DN khc
TK 111, 112,152, 156
Tr li vn bng tin,
vt t , hng ha
Huy ng vn bng
pht hnh c phiu
Mnh gi
c phiu
TK 4112
Phn gi pht hnh ln
hn mnh gi c phiu
TK 421
Huy ng vn bng pht hnh cphiu (trng hp gi pht hnh
bng mnh gi)
Vn tng do trch t li
nhun sau thu TNDN
Tng vn do tr c
tc bng c phiu
Mnh gi
c phiu
TK 4112
Chnh lch gi pht
hnh ln hn mnh giTK 152, 153,
211 213...
Nhn vn gp bng ti sn
TK 3388
Nhn bn giao phn vn gp c
phn ca NN v cc c ng
TK 414, 441
B sung ngun vn KD t qu u t
pht trin, ngun vn du t XDCB
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S s 76:
Hch ton thng d- vn c phn
TK 419 TK 4112 TK 111, 112
Ti pht hnh
c phiu qu
TK 111, 112
Chnhlch gi
pht hnh
ln hngi mua
Gighi
sTK 111, 112
Gi pht
hnh
Mua c phiu pht
hnh hy b
TK 4111
Mnh
gi
Chnh lch gipht hnh ln
hn mnh gi
Giphthnh
TK 4111
Mnhgi
Ti pht hnh
c phiu qu
Gi ghis
Chnhlch gi
pht hnhln hngi mua
Giphthnh
TK 419
TK 111, 112
Tr c tc
bng c phiu
Mnhgi
Chnhlch gi
pht hnhln hn
mnh gi
Giphthnh
TK 419
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TK 152, 153,155, 156...
TK 211, 213, 217
S s 77:
Hch ton chnh lch nh gi li ti sn
TK 152, 153,155, 156... TK 412
Chnh lch gim do nh gi livt t , hng ha khi c quyt nh
ca CQNN c thm quyn
Chnh lch gim do nh gi
li TSC, bt ng sn
TK 214
Gi tr
hao mn
TK 214
TK 411
Ghi tng vn theo quyt nh
ca c quan c thm quyn
Chnh lch tng do nh gi livt t , hng ha khi c quyt
nh ca CQNN c thm quyn
Chnh lch tng do nh gi
li TSC, bt ng sn
Gi tr
hao mn
Ghi gim vn theo quyt nh
ca c quan c thm quyn
TK 411
TK 211, 213, 21
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TK 311, 331, 315,341, 342....
S s 79:
Hch ton chnh lch t gi hi oi
TK 1112, 1122,113, 131... TK 413 (4131, 4132)
Chnh lch t gi giao dch bnh
qun lin ngn hng nh hn tgi ghi s k ton
TK 515
Kt chuyn li t
gi hi oi
TK 635
TK 1112, 1122,113, 131...
Chnh lch t gi giao dch bnh
qun lin ngn hng ln hn tgi ghi s k ton
TK 311, 331, 315341, 342....
Chnh lch t gi giao dch bnhqun lin ngn hng ln hn t
gi ghi s k ton
Chnh lch t gi giao dch bnhqun lin ngn hng nh hn t
gi ghi s k ton
TK 413
Kt chuyn l t
gi hi oi
S s 80:
Hch ton chnh lch t gi hi oi(Mua bn ngoi t trong SXKD)
TK 1112, 1122
Bn ngoi t
TK 515
L t
gi
Mua ngoi t theo t
gi thc t mua
TK 1111, 1121 TK 1112, 1122
Li
t gi
TK 635
TK 331
Mua ngoi t theo t
gi giao dch
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S s 81:
Mua vt t- , hng ha, TSC bng ngoi t( sn xut kinh doanh)
TK 111, 112
Mua vt t , hng ha, TSC, dch v bng ngoi t
TK 515
Li t
gi
TK 152, 153, 211, 621.
T gi
hi s
TK 635
TK 331
T gi thc t lc
pht sinh
T gi lin
n n hn
L t
gi
TK 635
Tr tin cho
ngi bn
Li
L
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S s 83:
Hch ton Qu u t- pht trin
TK 411
Dng qu u t pht trin mua TSC, XDCB hon
thnh bn giao a vo SXKDghi tng ngun vn KD, gim
qu u t pht trin
TK 111, 112
Khi tm trch lp qu u t phttrin t li nhun sau thu thu
nhp doanh nghip
Cui nm xc nh s qu
c trch thm
Nhn qu u t pht trin do
cp trn chuyn n
TK 414 TK 421
TK 111, 112
Qu u t pht trin np cp trn
hoc iu chuyn i n v khc
S s 84:
Hch ton Qu d phng ti chnh
(2)Np qu d phng ti chnh
ln cp trn
(1)Trch lp qu d phng ti chnh
t l nhun sau thu TNDN
(3)
Qu d phng ti chnh tng docp d i np ln
TK 415 TK 421
TK 111, 112
TK 111, 112
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S s 85:
Hch ton c phiu qu
Gi mua li ca c phiu qu Hy b c phiu qu
(Mnh gi)
TK 4119 TK 4111
TK 111, 112
TK 111, 112
Chi ph lin quan trc tip
n vic mua c phiu qu
TK 4112
Chnh lch gi mua
ln hn gi bn
Ti pht hnh c phiu qu
TK 414
Chnh lch
ln hn
Chnh lch
nh hn
TK 421
Tr c tc bng
c phiu qu
TK 414
Chnh lch
ln hn
Chnh lch
nh hn
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S s 87:Hch ton Qu khen th- ng phc li
Chi qu khen th ng, phc li
hoc trch qu np cp trn
Trch lp qu khen
th ng phc li
X l chi v t qu qu khen
th ng, phc li (khi c phn ha)
TK 431 TK 421
TK 111, 112, 334139, 642, 411
TK 111, 112
TK 414, 441
Dng qu phc li b sung qu u
t pht trin v ngun vn u t
TK 411
TSC xy dng, mua sm bngqu khen th ng, phc li sdng cho hot ng SXKD
TK 334
Tin th ng cho ng i lao ng
TK 512
Biu tng sn phm, hng ha trangtri bng qu khen th ng phc li
TK 3331
Thu GTGT
TK 214
Gi tr hao mn TSC phc li
TK 111, 112, 136
Khi c cp trn cp
hoc cp d i np ln
(353)
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S s 88:
Hch ton ngun vn xy dng c bn
Hon tr vn u t XDCB cho
Nh nc, cho cp trn
Nhn vn u t bng tin mt,
TGNH thanh ton cho ng ibn, ngi nhn thu
TK 441 TK 111, 112, 131TK 111, 112
TK 241
Cc khon chi ph u t c
duyt b (nu c)
TK 411
Quyt ton vn u t XDCB c ph duyt ghi tng ngun
vn kinh doanh
TK 311, 336, 338
Nhn vn u t tr cc khonvay ngn hn, vay ni b, vay cc
i tng khc
TK 414
B sung vn u t XDCB
t qu u t pht trin
TK 414
Nhn vn u t mua
vt liu, dng c, thit b
TK 1332
Thu GTGT
(nu c)
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S s 89:
Hch ton ngun kinh ph s nghip
(5)
Np tr s kinh ph s dng khnght cho ngn sch, cho cp trn
(1)
Nhn kinh ph s nghip bngTM, TGNH, vt t
TK 441 TK 111, 112, 152TK 111, 112
TK 161
TK 161 1 _
(8)
Khi bo co quyt tonnm tr c c ph duyt
TK 211
ng thi vi (6a), ghi:
(6b)
Tng chi ph s nghip
(7)
Khi quyt ton chi s nghip, dn c duyt ngay trong nm
TK 008
D ton
chi snghip, d
n cgiao
Rt d
ton chis nghip,d n ras dng
TK 338
Quytton tmng vi
ngunkinh ph
(2)Nhn tmng kinh
ph s
nghip kho bc
TK 111, 331, 161
(4)
Rt d ton kinh ph s nghip vnhp qu, tr ngi bn, chi trc tip
(3)
Cc khon thu s nghip b sungvo ngun kinh ph s nghip
(6a)
Nhn kinh ph s nghip, d n bngTSC do ngn sch cp, cp trn cp
hoc nhn vin tr khng hon li
TK 466TK 161
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S s 90:
Hch ton ngun kinh ph hnh thnh TSC
(1a)
Khi mua TSC dng cho hotng s nghip, d n hoc ccp kinh ph bng TSC, hoc c vin tr khng hon li
bng TSC
(1b) (2b)
ng thi ghi tng chi ph s
nghip
TK 211
TK 161
TK 111, 112331, 461...
TK 421
(2a)
Khi cng trnh xy dng c bnhon thnh
TK 466TK 211, 213Ghi gim TSC khi
thanh l, nhngbn, iu chuyn
Nguyn
gi
Gi tr
cn li
TK 214
Gi tr hao mn
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VII. S hch ton doanh thu v thu nhp khc
S s 91:Hch ton doanh thu bn hng v cung cp dch v(Thu GTGT ph- ng php khu tr)
TK 511 TK 521, 531, 532TK 112, 131 TK 511
(1)
Doanh thu bn hng
Thu GTGT
u ra
TK 33311
(2) Hng bn b tr li,b gim gi, chit khu
th ng mi
Kt chuyn
Thu GTGT
TK 33311
S s 92:
Hch ton doanh thu bn hng, khng chu thu GTGT
TK 511 TK 521, 531, 532TK 111, 112, 131 TK 511
(1)
Doanh thu bn hngv cung cp dch v
(2) Hng bn b tr li,b gim gi, chit khuth ng mi
Kt chuyn
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S s 93:Hch ton doanh thu bn hng v cung cp dch v
(Thu GTGT ph- ng php trc tip)
TK 3331 TK 521, 531, 532TK 111, 112, 131 TK 511
(4) ThuGTGT phi
np
(2) Hng bn btr li, b gimgi, chit khu
th ng mi
(3) Kt
chuyn
TK 511
(1) Doanh thubn hng,
cung cp dchv chu thuGTGT (tng
gi thanhton)TK 911
(5) Ktchuyn
doanh thuthun
S s 94:
Hch ton doanh thu bn hng xut khu
TK 3333 TK 112, 131TK 511 TK 531
(3) Thu xut khu
phi np
(1) Doanh thu bn
hng xut khu
TK 911
(2) Hng bn
b tr li
TK 3333
Thu xut
khu
(4) Kt chuyn
doanh thu thun
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S s 95:
Hch ton doanh thu bn hng v cung cp dch v(Chu thu tiu th c bit)
TK 3332 TK 521, 531, 532TK 112, 131 TK 511
(2) ThuTTB phinp
(3) S tin trcho ng i bn vhng bn b tr,
b gim gi, chitkhu th ng mi
(4) Kt
chuyn
TK 511
(1) Doanhthu bn hng,cung cp dchv chu thu
TTB
TK 911
(5) Ktchuyn
doanh thuthun
TK 3332
Thu TTBca hng bnb tr li, b
gim gi
S s 96:
Hch ton doanh thu hng i hng khng t- ng t(Tr- ng hp hng xut i v hng nhn i v khng chu thu GTGT)
S tin chnh lch tr thm
Gi tr hng nhn i v
khng chu thu GTGT
S tin chnh lch
c thanh ton thm
TK 131 TK 152, 156, 211
TK 111, 112
TK 511
Doanh thu hng xut i
khng chu thu GTGT
TK 111, 112
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S s 97:
Hch ton doanh thu hng i hng khng t- ng t(Ph- ng php khu tr)
S tin chnh lch tr thm
Gi tr hng nhn i v
S tin chnh lch
c thanh ton thm
TK 131 TK 152, 156, 611...
TK 111, 112
TK 511
Doanh thu xut hng i trao i
TK 111, 112
TK 33311
Thu GTGT hng xut trao i
TK 131
Thu GTGT hng nhn i v
S s 98:
Hch ton bn hng i l
(Hng chu thu GTGT)
Thu GTGT
Kt chuyn gi vn ca
hng i l bn c
Nhn c tin bn hng i l
TK 157 TK 632
TK 111, 112
TK 155, 156
Xut hng giao cho n v nhn
bn hng i l
TK 33311
TK 511
Doanh thu bn hng i l
TK 641
Ph hoa hng bn hng
i l phi tr
TK 133
Thu GTGT c
khu tr (nu c)
TK 131
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S s 99:
Hch ton bn hng i l(Hng khng chu thu GTGT)
Kt chuyn gi vn ca
hng i l bn c
Nhn c tin
TK 157 TK 632
TK 111, 112
TK 155, 156
Xut hng giao cho n v nhn
bn hng i l
TK 511
Doanh thu bn hng i l
khng chu thu GTGT
TK 641
Ph hoa hng bn hng
i l phi tr
TK 131
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S s 100:
Hch ton n v nhn bn hng i l
TK 511
Doanh thu hoa hng
bn hng i l
TK 331
Tin bn hng i l
phi tr cho ch hng
TK 331
Tr tin bn hng
TK 003
(1)
Khi nhn hng i l bn
(2)
Khi quyt ton hng i l bn
TK 3331
Thu GTGT
TK 111, 112, 131
S s 101:
Hch ton doanh thu tr cp, tr gi
S tin Nh n c tr cp, tr
gi cho doanh nghip
Khi nhn c tin tr
cp, tr gi ca NSNN
TK 5114 TK 3339 TK 111, 112
S s 102:
Hch ton Doanh thu bn hng ni b(Ph- ng php khu tr)
TK 512
(1) Doanh thu bn
hng ni b
(2) Hng bn b tr li
TK 512
Kt chuyn
TK 33311
Thu GTGT
u ra
TK 531TK 112, 136
TK 33311
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S s 103:
Hch ton Doanh thu bn hng ni b(Ph- ng php trc tip)
TK 512
Doanh thu bnhng ni bchu thu GTGTtheo ph ngphp trc tip
TK 512
Kt
chuyn
Thu GTGT
phi np theoph ng php
trc tip
TK 33311 TK 531TK 112, 136
Doanh thu
bn hng b
tr li
S s 104:
Hch ton xut kho hng ha biu tng(- c trang tri bng Qu khen th- ng, phc li)
TK 632
Gi vn ca sn phm, hng ha xut biu tng
TK 155, 156
TK 431
Doanh thu sn phm, hng ha xut biu, tng
TK 512
TK 33311
Thu GTGT hng xut biu, tng
S s 105:
Hch ton Doanh thu bn hng ni b(Hng khng chu thu GTGT)
TK 512
Doanh thu bn
hng ni b
TK 512
Kt chuyn
TK 531TK 111, 112
Doanh thu bn
hng b tr li
(353)
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S s 106:
Hch ton Doanh thu hot ng ti chnh
TK 111, 112
Thu li tin gi, li tin cho vay, thu li
c phiu, tri phiu
TK 512
Cui k ktchuyn doanhthu hot ng
ti chnh
TK 512
Thanh ton CK n hn, bn tri phiu, tn phiu
TK 121, 228
Gi gcDng li c phiu, tri phiu
mua b sung c phiu tri phiuTK 221, 222, 223
C tc, li nhun c chia b sung vn gp lin
doanh, u t vo cng ty lin kt, cng ty con
TK 331
Chit khu thanh ton mua hng c hng
TK 1111, 1121TK 1112, 1122
T gi
ghi s
Bn ngoi t
Li bn ngoi tTgithc
tTK 128, 228221, 222, 223
Bn cc khon u t
(Gi gc)
Li bn cc khon u t
TK 1112, 1122
Mua vt t , hng ha, ti sn, dch v
bng ngoi t
Li t gi
TK 152, 156211, 627, 642
TK 3387Phn b dn li do bn hng tr
chm, li nhn c
TK 413Kt chuyn li t gi hi oi do nh
gi li s d ngoi t cui k
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S s 107:
Hch ton chit khu th- ng mi
Khi pht sinh cc khon chit
khu th ng mi cho khch hng
TK 511
TK 3331
Thu GTGT
u ra nu c
TK 521TK 111, 112, 131
Kt chuyn chit khu th ng
mi pht sinh trong k
S s 108:Hch ton gim gi hng bn
(1) Gim gi hng bnTK 511 512
TK 3331
Thu GTGT ca hng
gim gi (nu c)
TK 532TK 111, 112, 131(2) Cui k, kt chuyn tng s
gim gi hng bn pht sinhtrong k sang TK doanh thu bnhng v cung cp dch v hoc
doanh thu bn hng ni b
S s 109:
Hch ton hng bn b tr li
(3) Thanh ton cho ngi mua s
tin ca hng bn b tr li
TK 511, 512
TK 3331
Thu GTGT (nu c)
TK 531TK 111, 112, 131
(2) Kt chuyn hng bn b
tr li pht sinh trong k
TK 154, 155, 156TK 632 TK 632
(4) Khi nhn li sn phm, hng ha
(ph ng php k khai thng xuyn)
(1) Gi tr thnh phm, hng
ha a i tiu th
TK 611, 631
(4) Khi nhn li sn phm, hng ha
(ph ng php kim k nh k)
(2) Gi tr thnh phm, hng ha c xc nh l tiu th trong k(ph ng php kim k nh k)
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VIII. S hch ton chi ph v xc nh kt qu kinh doanhS s 110:
Hch ton tng hp Nguyn vt liu, cng c, dng c n v sn xut, dch v
(Ph- ng php kim k nh k)
TK 152
Kt chuyn gi tr NVL, CC,
DC tn kho u k
TK 152 153
Kt chuyn gi tr NVL,
CC, DC tn kho cui k
TK 111, 112141, 331
Thu GTGT(nu c)
TK 611
TK 112, 136
TK 133
Thu GTGT
Mua NVL, CC, DC nhp kho
TK 333
Thu nhp khu, tiu th c bit
tnh vo gi tr NVL nhp khu
Gim gi hng mua, chit khuth ng mi, tr li hng cho
ngi bn
TK 133
TK 111, 112141, 331
Gi tr NVL, CC, DC tnh vo
chi ph SXKD
S s 111:
Hch ton chi ph Nguyn liu, vt liu trc tip(Ph- ng php k khai th- ng xuyn)
TK 152
Xut kho NVL dng cho sn
xut sn phm thc hin dch v
TK 154
Cui k kt chuyn chi ph NVLtrc tip sang TK 154 tnh gi
thnh sn phm, dch v
TK 111, 112, 331
TK 621
TK 152
TK 133Thu GTGT
c khu tr
Mua NVL dng ngay vo sn xut
sn phm, thc hin dch v
Nguyn vt liu tha dng
khng ht nhp kho
TK 632
Phn chi ph NVL trctip
v t trn mc bnh th ng
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S s 112:
Hch ton chi ph nhn cng trc tip
TK 334
Xut kho NVL dng cho sn
xut sn phm thc hin dch v
TK 154
Cui k kt chuyn chi ph nhncng trc tip sang TK 154 tnh gi thnh sn phm, dch v
TK 338
TK 622
TK 631TK 335Trch trctin l ngngh phpca CNSX
Trch BHXH, BHYT, KPC
cho CNSX, thc hin dch v
TK 632
Phn chi ph nhn cng trc tip
v t trn mc bnh th ng
HocTin l ngngh php
phi tr chocng nhn
S s 113:
Hch ton chi ph s dng my thi cng
TK 334, 338
Chi ph nhn cng ca
cng nhn s dng my
TK 154Cui k kt chuyn chi ph s
dng my thi cng vo gi thnhsn phm, dch v (phn b vogi thnh sn phm theo mc
cng sut bnh th ng)
TK 338
TK 622
TK 133
TK 632
Khon chi ph s dng mythi cng khng phn b vogi thnh sn xut, c ghi
vo gi vn hng bn
Thu GTGTu vo
TK 152, 153, 142, 242
Chi ph vt liu, dng c
TK 111, 112312, 331...
Chi ph dch v mua ngoi
TK 111, 112
Chi ph bng tin khc
Chi ph khu hao my thi cng
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S s 114:
Hch ton chi ph sn xut chung
TK 334, 338
Chi ph nhn vin phn x ng
TK 154Cui k kt chuyn chi ph snxut chung vo gi thnh sn
phm, dch v (chi ph sn xutchung c nh phn b vo githnh sn phm theo mc cng
xut bnh thng
TK 111,112335,142, 242
TK 622
TK 133
TK 632Khon chi ph sn xut chung
c nh khng phn b vo githnh sn xut, c ghi nhnvo gi vn hng bn
Thu GTGT
TK 152, 153, 142, 242
Chi ph vt liu, dng c SX
TK 111, 112312, 331...
Chi ph dch v mua ngoi
TK 111, 112
Chi ph bng tin khc
Chi ph i vay phi tr
(nu c vn ha)
TK 214
Chi ph khu hao TSC
TK 154
TK 111, 112
Cc khon thu gim chi
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S s 115:Hch ton gi thnh sn xut
(Ph- ng php kim k nh k)
TK 154
Gi tr sn phm d dang u
k c kt chuyn vo githnh sn xut
TK 154Kim k, xc nh v kt
chuyn gi tr SPDD cui k
TK 631
TK 632Gi thnh sn xut ca snphm nhp kho, dch v hon
thnh em tiu th
TK 621
Kt chuyn chi ph
NVL trc tip
TK 622
Kt chuyn chi ph
nhn cng trc tip
TK 111, 112Kt chuyn chi ph
sn xut chung
TK 138Cc khon bt bi thng
(nu c)
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S s 116:
Hch ton Gi vn hng bn(Ph- ng php k khai th- ng xuyn)
TK 154, 155
Tr gi vn ca sn phmdch v xut bn
TK 911
Kt chuyn gi vn hng bn vcc chi ph xc nh kt qu KD
TK 632
TK 2147
TK 159
Hon nhp d phng
gim gi hng tn kho
Trch khu hao bt
ng sn u t
TK 156, 157
Tr gi vn ca hng xut bn
Bn bt ng sn u t
TK 138, 152, 153155, 156....
Phn hao ht, mt mt hng tn
kho tnh vo gi vn hng bn
TK 155, 156
TK 627Chi ph sn xut chung c nhkhng c phn b c ghivo gi vn hng bn trong k
TK 217
TK 154
Gi thnh thc t ca SP chuyn
thnh TSC s dng cho SXKD
Chi ph v t qu mc bnh th ngca TSC t ch v chi phi khnghp l tnh vo gi vn hng bn
Hng bn b tr li nhp kho
Trch lpd phnggim gihng tn
kho
TK 632
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S s 117:
Hch ton Gi vn hng bn(Ph- ng php kim k nh k)
TK 111, 112, 331
Mua hng ha
TK 911
Kt chuyn gi vn hng bn
tiu th trong k
TK 632
TK 159
Hon nhp d phnggim gi hng tn kho
TK 156
TK 155, 157
TK 631
Gi thnh thc t thnh phmnhp kho; dch v hon thnh ca
cc n v cung cp dch v
Trch lpd phnggim gihng tn
kho
TK 632
TK 156
Tr gi vn
hng ha xutbn trong kca cc n
v thng miKt chuyngi tr hng
ha tnkho u k
Kt chuyn gi tr hng ha
tn kho u k
Kt chuyn thnh phm,
hng gi i bn u k
TK 155, 157
Kt chuyn thnh phm,
hng gi i bn cui k
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S s 118:
Hch ton chi ph ti chnh
TK 121, 228221, 222, 223
Tin thu bn
cc khon u
TK 911
Cui k kt chuyn chi
ph ti chnh
TK 635
TK 111, 112, 331
TK 1111, 1112
TK 111, 112
Chit khu thanh ton
cho ng i mua
X l l do nh gi li cckhon mc tin t c gc ngoi tcui k v chi ph ti chnh
TK 129, 229TK 413
Hon nhp s chnh lch d
phng gim gi u t ngn hn
TK 129, 229
Lp d phng gim gi u t
ngn hn, di hn
L v bn cc khon u t
Chi ph hotng lin
doanh lin kt
TK 111, 112
335, 242Li tin vay phi tr, phn b li
mua hng tr chm, tr gp
TK 1111, 1112
Bn ngoi t
L bn ngoi t
TK 111, 112335, 242
Mua vt t , hng ha,
dch v bng ngoi t
L t gi
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S s 119:
Hch ton chi ph bn hng
TK 214
TK 641
TK 142, 242, 335
TK 512
- Chi ph phn b dn
- Chi ph trch trc
Chi ph vt liu, cng c
TK 111, 11TK 111, 112152, 153...
Cc khon thu gim chi
TK 334, 338
Chi ph tin l ng v cc
khon trch trn l ng
Chi ph khu hao TSC
TK 111, 112
141, 331...
Thu GTGT u vokhng c khu trnu c tnh vo chi
ph bn hng
Thu GTGTTK 33311
TK 133
TK 352
D phng phi tr v chi ph
bo hnh hng ha sn phm
TK 133
- Chi ph dch v mua ngoi
- Chi ph bng tin khc
ThuGTGT
Thnh phm, hng ha,dch v s dng ni b
TK 911
Kt chuyn chi ph bn hng
TK 352
Hon nhp d phng phi
tr v chi ph bo hnhsn hm, hn ha
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S s 120:
Hch ton chi ph qun l doanh nghip
TK 214
TK 642
TK 142, 242, 335- Chi ph phn b dn
- Chi ph trch trc
Chi ph vt liu, cng c
TK 111,TK 111, 112152, 153...
Cc khon thu gim chi
TK 334, 338
Chi ph tin lng, tin cng,
ph cp, tin n ca v cckhon trch theo l ng
Chi ph khu hao TSC
phc v chung ton DN
TK 111, 112
141, 331...
Thu mn bi, tin thu t phi
np NSNN
TK 333
TK 133
TK 352D phng phi tr v ti c cuDNH c ri ro ln, d phng
phi tr khc
TK 133
- Chi ph dch v mua ngoi
- Chi ph bng tin khc
ThuGTGT
TK 91
Kt chuyn chi ph QLDN
TK 35
Hon nhp d phng phi
tr v chi ph bo hnhsn phm, hng ha
ThuGTGT
TK 13
Hon nhp s chnh lch gia sd phng phi thu kh i trchlp nm tr c cha s dng ht ln
hn s phi trch lp nm nay
TK 139
D phng phi thu kh i
TK 351
Trch lp qu d phng tr cp
mt viclm
TK 351
Trch lp qu d phng tr cp
mt viclm
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S s 121:
Hch ton thu nhp khcTK 111, 112
Thu pht khch hng vi phm HKT,
tin cc t chc bo him bi th ng
TK 911
Kt chuyn thu nhp
khc vo TK 911
TK 711
Tin pht tnh tr vo khon nhn
k qu, k c c ngn hn, di hn
TK 338, 344..
TK 152, 156, 211Nhn ti tr, biu tng vt t ,
hng ha, TSC
TK 111, 112
Thu c khon phi
thu kh i xa sTK 331, 338
TK 3387
TK 352
Tnh vo thu nhp khc khon n
phi tr khng xc nh c ch
nh k phn b doanh thuch a c thc hin nu c
tnh vo thu nhp khc
Hon nhp s d phng chi phbo hnh xy lp khng s dng
hoc chi bo hnh thc t nhhn s trch tr c
TK 111, 112
Cc khon thu XNK, thu TTB
ngn sch nh n c hon li
TK 333
Cc khon thu tr
vo thu nhp khc
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S s 122:
Hch ton chi ph khc
Cc chi ph khc bng tin (chi hot
ng thanh l, nh ng bn TSC
TK 911
Khi np
tin pht
TK 811TK 111, 112
Kt chuyn chi ph
khc xc nh ktqu KD
TK 338, 331
Khon tin pht do
vi phm hp ng
TK 211, 213 TK 214
Nguyn gi
TSC gpvn lin
doanh, linkt
Gi tr hao mn
TK 222, 223
Gi tr vn gp lin
doanh, lin kt
Chnh lch gia nh gi li nh
hn gi tr cn li ca TSC
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S s 123:Hch ton chi ph thu thu nhp doanh nghip
S thu thu nhp hin hnh phi
np trong k do doanh nghip txc nh
Kt chuyn chi ph thu
TNDN hin hnh
TK 333 3334 TK 911TK 821 8211
S chnh lch gia thu
TNDN tm phi np lnhn s phi np
TK 3334
TK 911 TK 821 8211 TK 347
S chnh lch gia s thu thunhp hon li pht sinh ln hn sthu thu nhp hon li phi tr
c hon nhp trong nm
TK 243
TK 911
S chnh lch gia s thu thunhp hon li pht sinh nh hns thu thu nhp hon li phitr c hon nhp trong nm
S chnh lch gia s ti snthu thu nhp hon li pht sinhnh hn s thu thu nhp honli c hon nhp trong nm
TK 243
S chnh lch gia s ti snthu thu nhp hon li pht sinhln hn s thu thu nhp honli c hon nhp trong nm
TK 243Kt chuyn chnh lch spht sinh C ln hn s
pht sinh N TK 82812
Kt chuyn chnh lch spht sinh C nh hn s
pht sinh N TK 82812
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S s 124:
Hch ton xc nh kt qu kinh doanh
Kt chuyn chi ph Kt chuyn doanh thu v
thu nhp khc
TK 632, 635641, 642, 811 TK 911
TK 511, 512515, 711
TK 8211, 8212
Kt chuyn chi ph thu
TNDN hin hnh v chi ph
thu TNDN hon li
TK 421 TK 421
TK 8212
Kt chuyn gim chi ph
thu TNDN hon li
Kt chuyn li sau thu
hot ng KD trong k
Kt chuyn l hot ng
kinh doanh trong k
Li trchm