UBND TINH HOA BINH

S6 TAI CHINH

S6:^M3< /STC^rCHCSNV/v Hirdng dan chuj^n s6 du

.ketoanSd YTE TTOitN-tthAilB$tij[fl2hiep mdi.

COnG HOA XA hoi CHU NGHIA VIET NAMDoc lap - Tu do - Hanh phiic

Hod Binh, ngay ihdng 12ndm2017

.g'So; mi

Chuyen:

l.iAi fiosdso:1nuc Pien y

Kinh giri; - Cac So, ban nganh, Dang, Doan thi- Uy ban nh^ dan cac huyen, thanh pho

kien chi dao ciia Dong chi Pho Chu tich Uy ban nhan dan tinh BuiVan Khanh giao tai Cong van so: 6751A^UBND-TCfM ngay 05/12/2017 cua Vanphong Uy ban nhan dan tinh vS viec hirong dan chuySn sd du;

Can cu Cong van so 16098/BTC-CDKT ngay 28/11/2017 cua Bo Tai chinh vdviec huong dan chuydn s6 du tu he thdng TK cu sang he thdng TK moi (sao gui kern).

Sd Tai chinh dd nghi cac Sd, ban nganh va Uy ban nhan dan cac huyen thanh phdthuc hien mot sd ndi dung nhu sau:

Dd td chuc thuc hien chd do led toan Hanh chinh su nghiep mdi theo Thdng tu so107/2017/TT-BTC ngay 10/10/2017 cua Bd Tai chinh thay the Quyet dinh so19/2006/QD-BTC ngay 30/3/2006 cd hieu luc thi hanh ke tu ngay 01/01/2018. Dd nghjcac CO quan, don vi phai Idioa sd kd toan, trudc lehi lehda so quydt toan nien do ngansach phai dam bao moi nghiep vu kinh td phat sinh trong nam hien hanh duoc phan anhday du chinh xac vao cac sd ke toan, xu ly hdt trong ngay 31/12 mdi tidn h^h khoa sdke toan. Can cu Bang chuydn ddi sd du tai khoan tu He thdng tai khoan kd toan banhanh theo Quyet dinh sd 19/2006/QD-BTC sang He thdng ke toan ban hanh theo Thdngtu sd 107/2017/TT-BTC dd chuydn ddi sd du khoan.

Sd Tai chinh dd nghi cac Sd, ban nganh va Uy ban nhan dan cac huyen thanh phdquan tain trien khai thuc hien. Trong qua trinh tridn khai thuc hien, cd gi vudng mic ddnghi cac co quan, don vi phan ai^ vd Sd Tai chinh ( phong Tai chinh hanh chinh sunghiep) dd nghien cuu, giai quydt.®/

No'i nhan:

- Nhu tren;^- Giam doc, cac PGD Sd;• Ph6ngTC-HCSN;- Luu: VT (LL).

AM DOC

iu d6c

Tran Duyen Hai

BO TAICHENH

S6; U038 /BTC- CDKT• V/vhiicmg din chuyen sS dtr t£r

he 'thong TK cu sai^ he 1h6ng TK mcri

CONG HOA. Xl HQI CHU NGHIA VIET NAMBoc lap - Ty do - Hanh phac

Ha Noi, ng^dS thong 11 nam 2011

VAN nidONG UY BAN NKAN DANO'NH HOA BiNH

USNDcacTiiili, Thanh pho truethiiocTW-Kinhgui; ,l

10/10/2017 Bp Tai chinhban hkih Thong tu sO I07/2017/Tt-BTCChi ap ke to^ Hanir••chinh su nghiep thay thS Quyit dinh so

19/2006/QD-BTC ngay 30/3/2006 va c6 hieu luctu ngay 01/01/2018.Ngay 15 va'17 th^ng 11/2017, Bp Thi chinh dl t6 chuc Hoi nghi phi bisn

•triSn khai chi do ki toan Hkih chinh su nghiep tai Ha Npi va Thkih pho Ho^ChiMinh. Trong qua trihh thuc hien, ok cac dcm vi-.can cu Bang chuyen so dut^ khoan tu He thong tai khoan ki toan ban hanh theo Quyet dinh so19/2006/C^-BTC sang He thing tM kho^ kS toan ban hanh theo Thong tu soId7/2017/TT-BTC (Phii luc dinh kem) dS chuyen doi so du tMkhoki.

Trong qua trinh thuc hien truong hop c6 kho khan vuong mac, de nghicac don vi phan anh vh Bp Tai chinh (V^ii ChS do ki torn va Idem toan) de kipthoi giai quyet./,

Not nhan:i*L^-Nhutren;

- B5 trudng cao);

- Vu Phap chs;

-Lmi VT.Vu CDKT (300b).

TL. BO TRirONG" "CBBBQKETOAN

[TOAN

Vu I)tic Chinh

N

JANG CHUYEN S6 DU" TAIKHOAN

jeo cong van s6d-SW8ngayJ8/l1/2017 ciia Bo Tai chmh)

Phu luc

STT

Tai Idioan banV^nh theoJO-&.^^9/2006/OD-BTC Tai Idioan ban banh tbeo TT s6 107/2017/TT-RTrTK

cap 1

TK

cap 2, 3TKciip

1

TK

cap 2, 3 Ten tai kltodn

1 111 Tien mat 111 Tien mat

nil Tien Viet Nam nil Tien Viet Nam

1112 Ngoai te 1112 Ngoai Ic

2 112 Ti6n gui ngau bang, Icbo bac 112 Tien gM ngaii bang, kbo bac1121 Tien Viet Nam 1121 Tien Viet Nam

1122 Ngoai le 1122 Ngoai te

3 113 Tien dang chuyen 113 Tien dang chuyen .

4 121X r

Ban tu' tai chinb ngaii ban121 Dau tir tai cbinb (bao gom ca ng^ banvi

dai ban)

5 152 Nguyen lieu, yat lieu 152 Nguyen lieu, vat lieu

6 153 Cong cu, dung cu 153 Cong cu, dung cu

7 155 San pham, hang boa 155 San pham

156 Hang boa

STT Tai khoan ban hanh theo OB s6 19/2006/OB-BTC Tai Idioan ban hanh theo XT so 107/2017/TT-BTC

S 211 Tai san c6 dinh him hinli 211 Tai san c6 dinh hdu hinh2111 Nha cira, vat kien true 2111 Nha cua, vat kien true

21111 Nha cica

21112P Ml,,. II 1

Vat kien true2112 May moc thiet bi 2113 May moc thiet bi

2113

Phircmg tien van tai, tmy6n din iphdnphuanf^ tien van tai) 2112 Phirang tien van tai

21121 Phuang tien van tai dirang bo21122

O S-. O ^

Phuang tien van tai dudng thuy•

21123 Phirang tien van tai dirdng khong21124 Phtrang tien van tai dirang sh21128 Phuang tien van tai khdc21131 May moc thiet bi van phdng21132

-...•i, • r Cy

May moc thiet bi dong luc21133 May moc thiet bi chiiyen diin^

2113

2114

Phiiong tien VM tai, truylndin {phdnthiet bi tniyen dan)Thiet bi, dung cu quan ly

2114

2115

Thiet bi truyen danThiet bj do lucmg tin'nghiem

2115

Cay lau nam, sue vat lam vi6c vMioaccho san pham

2116 Cay lau nam, siic vat lam viec v^hoac chosan pham

2118 TSCD hiru hinh khac 2118 TSCD huu hinh khac

9 213 Tii san c6 dinh v6 hinh 213 Tm san co dinh vo hinh

2131 Quyen sir dung dat2132 Quyen tac quyen

STT T^i klioan ban hanh then QD s6 19/2006/OD-BTC Tai Idioaii ban hanb theo XT so 107/2017/TT-BTC2133 OuySn so huu cong nehieo2134

— . f >

Quy.cn doi vai gidng cay trons2135 Phan mem ung dung2138 TSCD v6 hinh khac

10 214 Hao mon TSCD 214 lG>au hao va liao mon luy ke TSCB2141 Hao mon tai c6 dinli huu hinh 2141 Kliauhao va hao mon luy ke t^i san c6 dinh

him hinh2142 Hao mon tai san c6 dinh v6 hlnla 2142 IChiu hao va hao m6n luyk6lii s^ c6 dmh

v6 hinh,

11 221 Ban lu- tai chiuh dai ban 121 Dau tur lai ckinh {bao gom ddu tu tai chinkngdn hgn va dai han)2211 Dau tu cliung khoan dai ban

2212 Von gop2218 Dau tir tai chi'nli dai ban Ichac -

12 241 Xay tlu'ng co" ban do' dang 241 Xav dirng co ban do dang2411 Mua sam TSCD 2411 Mua sam TSCD2412 Xay dung co ban 2412 Xay dung ca ban2413 Sua chtla Ian TSCD 2413 Nang cap TSCD

13 311 Cac Idioau pbai tlui3111 Phai thu cua Idiach li^g 131 Phai tbu Idiacb hang3113 Thue GTGT dugc khSu tru 133 Thue GTGT diroc khau trir

31131

Thue GTGT du(^ckhdu tru cua hanghoa dick vu 1331

Thue GTGTducrc khdu triecua hang hoadich vu

STT Tai khoan ban hanh theo OD so 19/2006/OD-BTC Tai Iclioan ban hanh theo XT s6 107/2017/TT-BTC3JJ32 Thue GTGT duac khdu trir cua TSCD 1332 Thue GTGT duac khdu tru cua TSCD

3118 Phai thu khac 138 Phai thu Idiac (chi tiet TK cap 2)1381 Phai thu tien lai

•

1382 Phai thu CO tiic/lai nhuan

1383 Phai thu cac khoan phi ya 16phi1388 Phai thu Idiac

14 312 Tarn iVnff 141 Tam irng

15 313 Cho vav Chi tiet TK 1388- Phai thu khac

16 331 Cac Idioan pUdi tra3311 Phai tra nguai cuhr cdp 331 Phai tra Ichach hang3312 Phai tra na vay 338 3382 Phai trd na yay3318 Phai tra khac 3383 Doanh thu nhan tniac

3388 Phai tra kliac17 332 Cac khoan phai nop theo lirong 332 Cac Idioan phai nop theo luong

3321 Bao hiem xa hoi 3321 Bao hiem xa hoi3322 Bao hiem y te 3322 Bao hiemy te3323 Kinh phi cong doan 3323 Kinh phi cong doan3324 Bao hiem that nghiep 3324 Bao hiem that nghiep

18 333 Cac khoan phai nop nha nirfrc 333 Cac Idiodn phai nop nha niro'c3331 Thue GTGT phai nop 3331 Thue GTGT phai nop

33311 Thue GTGT ddu ra 33311 Thue GTGT ddu ra33312 Thue GTGT hang nhdp khdu 33312 Thue GTGT hang nhdp khdu

STT Tki Idjosin ban hanh tlieo QB s6 19/2006/OB-BTC Tai Idioan ban hanh theo TT sA 107/701 T/TT^HTr- .3332 Phi, 16 phi 3332 Phi, 16 phi3334 Tliue thu nhap doanh nehiSp 3334

»—r-C

Tliuc thu nhap doaoh nghicp3335 Thue thu iiliap ca iilian 3335 Thuc thu nhap ca nlian3337 TliuS Idiac 3337 Thue khiic3338 Cac Idioan phai nop nlia nude Ididc 3338 Cac Idioan phai noo nha nude khac

19 334 Phai tra cong cliirc, vicn clnic 334 Phai tra ngiro-i lac done3341 Phai tra c6ng chirc. vien chiic 3341

k a..

Phai tra cong chijc, vien chuc3348 Phai tra ngudi lac dong kliac 3348 Phai tra ngudi lao done khac

20 335 Phai tr^ cac do! tirung Idiac 338 Phai tra kJiac

3381 Cac klioan tliu hd, chi ho v;3382 Phai tra no vav3383 Doanli thu nhan trudc3388 Phai tra kliac

21 336 Tam ling Idnb phi

•

Hach toan uhir da c6 du- toan (khi nit dirtoan ra sir dung ghi: No cac TK 141, 152,153, 211, 213, 611..../C6 cac TK 366, 511...nhung khong hach toan TIC 008 cho d6n khi idupe giao du loan chinh thuc thi ghi No TK008- So du loan dupe giao va ghi Co TK008- So dutoan da chi)

22 337 ICinh phi da quyet toan chuyen narasail

STT Tai Idioan ban banh theo OD so 19/2006/OD-BTC Tai khoan ban hanh theo TT so 107/2017/TT-BTC

•

3371 Nguyen lieu, vat lieu, cong cii, dung cuton Icho

36612,36622,

36632

Neu Idiong tach dirac nguon hinh thPihnguyen lieu, vat liSu thi ph^ 6nh vao TK36612

3372

Gia tri klioi luong svra chira Ian hoanthanh

2413 Nang cap TSCD

3373

Gia tri klioi lucmg XDCB Ion hoanthanh

2412 XDCB

23 341 IGnh phi cfip cho cap diroi IGiong con hoat dong nay, neu c6 chi latlianh toan (can cu noi dung thuc te sii dungTK 136, 336 hoac TK 138,338)

24 342 Thanh toan ndi bo 136 Thai thu noi bo (So du ben na TK 342)

336 Phai tra noi bo (S6 du ben c6 TK 342)25 411 Nguon von Idnh doanh 411 Nguon von Idnh doanh

26 412 Chcnh Icch danh gia lal t^i sAn IGiong c6 pliat sinh

27 413 Clicnh lech tv gia hoi doai 413 Chenh !ph ty gia hoi doai

28 • 421 Chcnh lech thii, chi dura xi'r 421 Thang du (tham hut) luy ke

4212 Chenh lech thu, chi SXKD 4211 Thang du (tham hut) tu hoat dong do NSNNcap

14213

Chenh lech tlm, chi theo dan dp hangcua nha nu6c 4212

Thang du (tham hut) tu hop d6ng vien trg,vay ng niiac ngoP

ij

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STT TM lihoan ban h&nli theo OD so 19/2006/OD-BTC Tal Idioan ban hanh tlieo TT so 107/2017/TT-BTC

32 462 Nguon Idnh phi clir an nguon NSNN cap ket Ihuc 31/12 don vichuyen sang nam triroc de theo doi cho denhet tli^ri gian chinh ly quyet toan, sau thaigian chinh ly neu nguon Ion han chi dugcxdc nhan la s6 tiet Idem dcm vi xu ly theoquy dinh cua quy che qu^ ly tm chinh hienhanh (bo sung vao cac quy)

33 465 Nguon Idnh phi don dat hang nhaniro-c

34 466 Ngu6n Idnh phi da hinh thinh TSCDRieng doi vai cdc TSCD hinh thankbang ngiion NSNN hogc co nguongoc NSNN diing cho hogt dong sdnxudt kinh doanh, dich vu chira divgchgch todn gidm nguon kinh phi dahinh thdnh TSCD, trudc khi chuyenso sang he thong (di khodn ke todnmat cdc dcm vi thuc hien but todn,ghi: Nff TK 466- Nguon kinh phi da.hinh thdnh TSCD/Co^ TK 214- Haomdn TSCD, bang so khdu hao ddtrich cua TSCD.

36611,

36621,36631

Gia trj con lai cua TSCD (Trudng hop Idiichuyen so du tu TK cu sang TK mdi khongtach dugc nguon 466 theo nguon NSNN;vien trg, vay ng nuac ngom; nguon phi dugckhau trir, de lai thi chuyen to^ bg so du 31C466 sang TK 36611)

35 511 Cac khoikn thu

5111 Thu phi, le phi 514 Thu phi dugc khau tru, de lai1

5112 Thu theo don dat hang nha nirac 511 Tliu hoat dgng do NSNN cap

5118 Thu kliac 711 Thu nhap kliac

STT

36

37

38

39

40

41

42

4

Tai khoan ban hanh theo QB so 19/2Q06/OP-BTC

521

5211

5212

531

631

635

661

662

643

001

002

004

005

Thu chu'a qua iigan sachPhi, Ic ph)Tien, hang vicn trg

Thu hoat dgug SXICD

Chi hoat clone SXKD

Chi thco dffn dat hang cua nha nu'o^c

Chi hoat flgng

Chi dtf an

Chi phi tra truo'c

CAC TAI KIIOAN NGOAI BAnG

Tai san time ngoaiTai sail nhan gifl- ho, uhan gia congChenh lech thu, chi boat dong Ibu'O'ngxuyeu

Dung cu lau ben dang su* dung

531

154

642

242

001

002

hi Idioau ban hanh theo IT s6 107/2017/TT-BTC

3373

3372

thu phi, le phi

Vien tra, vay ng nuac ngoai

Thu hoat dong SXICD, dich vu

Chi plu SXKD, dich vy do* dangChi quan ly hoat dong SXKD. dich vuCac TK 635, 661, 662 xu ly nhu IX 465,461, 462 cho dSn h6t thai gian chinh ly

Clil phi tra tru-o-c

Tai sail thue ngoaiTai sail nhan giir ho. nhan gia cOnpDa the faien 6" TK 421 (neu con se dugctrich lap vao cac quy theo quy dinh ciia quydie tai chinh)Ghl am ben Ng TX 005, Ben c6 TK 005 las6 cong cu, dung cu da bao hong, bao mdt

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