công ty hóa ch t xây d ng ph ng nam -...

Khi nim chng t in t Theo iu 17 v 18 Lut k ton Vit nam, chng t in t c

coi l chng t k ton khi n p ng y 7 ni dung theo qui

nh ti iu 17 v c th hin di dng d liu in t, c

m ho m khng b thay i trong qu trnh truyn qua mng hoc

trn vt mang tin nh bng, a t, cc loi th thanh ton.

Dch chng t bng ting nc ngoi

Cc chng t k ton ghi bng ting nc ngoi, khi s dng ghi

s k ton Vit Nam phi c dch ra ting Vit. Nhng chng t

t pht sinh hoc nhiu ln pht sinh nhng c ni dung khng

ging nhau th phi dch ton b ni dung chng t k ton. Nhng

chng t pht sinh nhiu ln, c ni dung ging nhau th bn u

phi dch ton b, t bn th hai tr i ch dch nhng ni dung ch

yu nh: Tn chng t, tn n v v c nhn lp, tn n v v c

nhn nhn, ni dung kinh t ca chng t, chc danh ca ngi k

trn chng t v.v. Ngi dch phi k, ghi r h tn v chu trch

nhim v ni dung dch ra ting Vit. Bn chng t dch ra ting

Vit phi nh km vi bn chnh bng ting nc ngoi.

Ni dung bt buc ca chng t Trong mi n v k ton thng xuyn pht sinh rt nhiu nghip

v kinh t m chng minh cho s hon thnh ca cc nghip v

ny v c cn c php l ghi s k ton cn thit phi c rt nhiu

loi chng t. Trn thc t, mc d chng t gc trong mt n v

rt a dng vi kt cu v cng dng khc nhau, nhng m bo

Cng ty Ha Cht Xy Dng Phng Nam

http://vietnam12h.com

l mt bng chng php l v s hon thnh ca cc nghip v kinh

t v l cn c ghi s k ton th chng t cn phi cha ng 7

ni dung ch yu bt buc sau y: (Theo iu 17 Lut k ton)

1. Tn gi v s hiu ca chng t k ton. 2. Ngy, thng, nm lp chng t. 3. Tn, a ch ca n v hoc c nhn lp chng t k ton. 4. Tn, a ch ca n v hoc c nhn nhn chng t k ton. 5. Ni dung nghip v kinh t, ti chnh pht sinh. 6. 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.

7. Ch k, h v tn ca ngi lp, ngi duyt v nhng

ngi c lin quan n chng t.

Ngoi 7 ni dung ch yu ca chng t k ton nu trn, chng t

k ton c th c thm nhng ni dung khc theo tng loi chng t.

Di y chng ti gii thiu ba mu chng t thng gp nh Phiu thu, Phiu nhp kho, Ho n GTGT. n v: .................... Mu s 01-TT

a ch: ................... (Ban hnh theo Q s: 15/2006/Q-BTC

ngy 20/03/2006 ca B trng BTC) PHIU THU Quyn s:

........................ Ngy......thng...... nm .... S:

......................... N: ........................

C: .........................

H v tn ngi np tin:

a ch:



L do np:

S tin (Vit bng ch) Km theo: Chng t gc

Gim c K ton trng

Ngi np tin

Ngi lp phiu

Th qu

(K, h tn, ng du)

(K, h tn) (K, h tn) (K, h tn) (K, h tn)

nhn s tin (vit bng ch) . + T gi ngoi t (vng, bc, qu) + S tin quy i: (Lin gi ra ngoi phi ng du)

n v: .................... Mu s 01-VT

B phn: ................... (Ban hnh theo Q s: 15/2006/Q-BTC ngy 20/03/2006 ca B trng BTC)

PHIU NHP KHO

Ngy... thng... nm.... S: N: ............................... C:.................................. H v tn ngi giao: Theo ............................................................ s................. ngy.. thng..nmca... Nhp ti kho: .........................................................................a im ...................................... 3 Tn, nhn hiu, qui cch,

phm cht vt t sn phm, hng ho

M s n v tnh

S lng n gi Thnh tin

A B C D 1 2 3 4



Cng

- Tng s tin: (vit bng ch) - S chng t gc km theo:

Ngy...... thng..... nm ............ Ngi lp phiu Ngi nhn hng Th kho K ton trng (K, h tn) (K, h tn) (K, h tn) (Hoc b phn c nhucu nhp)

(K, h tn)



HO N Mu s: 01GTKT-3LL GI TR GIA TNG K hiu: AA/02 Lin 1 (Lu) S: 0000001 Ngy........ thng ........... nm 200..... n v bn hng............................................................................................................................ a ch: ....................................................................... S ti khon:............................................ in thoi:....................................................... MS: H tn ngi mua hng................................................................................................................. Tn n v:.................................................................................................................................... a ch........................................................................ S ti khon.............................................. Hnh thc thanh ton...................................... MS: STT Tn hng ho, dch v n v tnh S lng n gi Thnh tin A B C 1 2 3=1x2 Cng tin hng: ..................... Thu sut GTGT: % Tin thu GTGT: ..................... Tng cng tin thanh ton: ..................... S tin bng ch:........................................................................................................................ ... Ngi mua hng Ngi bn hng Th trng n v (K, ghi r h, tn) (K, ghi r h, tn) (K, ng du, ghi r h, tn)

Vi mu Ho n GTGT trn y, cn lu mt s im sau: Th nht, v chi tit "Mu s: 01GTKT-3L-01" i vi ho n t in,

ui 01 ch s lng mu ho n t in m t chc, c nhn ang s

dng. Chng hn n v ng k 5 loi ho n t in GTKT th k

hiu l "Mu s: 01GTKT-3L-01 (02,03,04,05)". (Phng Nam.

2003).



Th hai, v s lin ca ho n. Thng thng ho n GTGT pht

hnh 3 lin, trong Lin 1 lu, Lin 2 giao cho khch hng

v Lin 3 lun chuyn ni b.



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