7 Theo che dO k'e to 'an hanh chinh su nghiep, cuoi IcS, ke loan xac dinh sa phi, le phi da thu trong Icy phai Op nett sach nha nude dugc de Ii chi theo guy dinh niumg don vi chua c6 clu
Trang 1NGAN HANG CAU HO! BE THI TRAC NGHIEM GIA0 DIJC&DA0 TAO - CHUYEN NGANH: icE TOAN
1 Theo che c10 ke toan hanh chinh str nghiep, tai khoan 112 -
Tien girl ngan hang, kho bac c6 bao nhieu tai khoan cap 2?
C6 03 tai khoan cap 2 C6 02 tai khoen cap 2 C6 01 tai khoan cap 2
2 Theo che da ke than hanh chinh sg nghiep, tai khoan 521 -
Thu chua qua ngan sach ce, bao nhieu tai khoan cap 3 ?
Khong c6 tai khoan cap 3 CO 01 tai Moan cap 3 CO 02 tai khoan cap 3
3 Theo che dO ke toan hanh chinh sg nghiep, khi phat sinh se
chi ve thanh ly, nhtrcmg ban tai san c6 dinh c6 nguen gec tit
ngan sach bang ten mat, thl ká toan hach than :
Ng tai khoan 5111/CO tai khoan 1111 Ng tai khoan 5118/C6 tai Ichoan 1111 Ncitai khoin 5112/CO tai Idman 1111
4 Theo che d(5 ke toan hanh chinh sg nghiep, khi phat sinh s6
thu ve thanh 19, nhugng ban teal san eh dinh katu hinh o5
ngu6n goc tü ngan sach bang ti'en mat, thi ká toan hach toan :
Ng thi Ichoan 1111/CO tai khoan 5111 Ng thi khoan 1111/C6 tai Ichoan 5118 Ng tai khoan 1111/C6 tai khoen 5112
5 Theo che cre ke loan hanh chinh str nghiep, trong IcY neu &km
tam trich lap guy khen thuong tinh vao chi hoat d'Ong thuemg
xuyen de chi tieu tit chenh lenh thu lem hon chi cim hoat Ong
thuang xuyen nam nay theo quy clinh dm che d6 tai chinh, thi
ice man hach loan
Ng tai Ichoan 66121/C6 tai khoan 4314;
Ong then ghi cO tai khoan 004
Ng tai khoan 66121/C6 tai Ichoan 4312;
Ong thin ghi c6 tai khoan 004
Natal khoan 66121/C6 tai khoan 4311; Ong thai ghi c6 tai khoan 004
6 Theo che dO ke toan hanh chinh sg nghiep, trong Ict nit dtr
toan chi hoat Ong kh6ng thuang xuyen nam nay chi trgc tiep
mua thi san co (filth him hinh la may m6c, thiet hi dua ngay
vao sit dung, kh6ng qua lap dat chay thit, thi ke toan hach than
Ng tai khoan 21 12/ CO tai khoan 46122
Ng tai khoan 66122/C6 tai khoan 466 Hong then ghi co tai khoan 0082
Ng thi khoan 2112/ CO ten khoan 46121 Ng' tai khoan 66121/C6 di khoan 466 Deng theri ghi GO tai khoan 0081
Ng tai khoan 2112/ C6 tai khoan 46122
Na tai khoan 66121/CO tai khoan 466 D6ng thbi ghi co tai khoan 0081
7 Theo che dO k'e to 'an hanh chinh su nghiep, cuoi IcS, ke loan
xac dinh sa phi, le phi da thu trong Icy phai Op nett sach nha
nude dugc de Ii chi theo guy dinh niumg don vi chua c6
cluing lit ghi thu, ghi chi ngan sach, thi ke toan hach than:
Ng tai khoan 5111/CO tai khoan 5211 Ng thi khoan 5111/C6 tai khoan 46121 Ng tai khoan 5111/CO tai khoan 5212
8 Theo che dr) ke toan hanh chinh sg nghiep, trong thang phai
tra tiAn dien, di'en thoai don vi da sir dung nhtmg chua thanh
toan tinh vao chi hoat Ong thuOng xuyen trong nam (can dr
hea don cila ben cung cap dich vv), thi ke than hach toan :
Ng* thi khoan 66121/CO tai khoan 46121 Ng tai khoan 66121/C6 Lai khohn 3321 Ng tai khoan 66121/C6 tai khoan 3311
9 Theo che de ke toan hanh chinh sg nghiep, khi xudt qujf tien
mat chi cac Ichoen chi cho thgc hi'en dg an tir nguen kinh phi
ngan sach nha nu& cap (chi tnic tiep), thi ke man hach toan :
Ng tai khoan 66212/C6 tai khoan 1111 Ng tai khoan 66211/C(5 tai khoan 11 II Ng tai khoan 66222/C6 tai khoan 1111
10 Theo che dO ke toan hanh chinh six nghiep, hang thang trich
bao hiem xa hOi phai n6p tinh van chi hoat Ong throng xuyen
trong nam dm don vi, thi ke toan hach toan :
Ng tai Ichoon 66121/C6 tai khoan 3321 Ng tai khoan 66121/C6 tai khoan 3322 Ng tai khoan 66121/C6 tai khoan 3324
Thời gian ký:
18/05/2015 09:16 AM
Trang 2STT CAU HO! PHLIONG AN A PHOING AN B PHUONG AN C
II Theo che dO ke tok hanh chinh sg nghiep, 'chi phat sinh so
khi than dirge se) tien CCI quan bao hiem xa hOi cap cho don vi
ve sa bao hiem xa hOi da chi tra cho can hi), vien ethic bang
tien mat thi ke man hach than :
Ng Lai khoan 1111/C6 tai khoan 3341 Ng di khoan 1111/C6 tai Ichoan 3321 Ng tai khoan 1111/C6 tai khoen 46121
12 Theo che do ke toin hanh chinh sir nghiep, khi phat sinh
khoan thu thanh 19, nhugng ban tai san c6 dinh thOc dei
Wong chiu thu e gia tri gia tang bang ten mat, thi ke toil' hach
13 Theo che dO k'e tok hanh chinh syr nghiep, hang [hang, khi
xac dinh s6 thu e thu nhap ca than phai nOp tinh tren thu nhap
chiu thue dm ngtrai lao dOng khk (la cac deli ttrcmg thong
thOc danh sach tham gia bao hiem xa hOi theo quy dinh hien
hanh can phap luat ve bao hiem xa h0i), thi ke toan hach man:
Ng tai khoan 3341/C6 tai khoan 3335 Ng tai khoan 6612I/C6 tai khoan 3335 Ng* tai khoan 3348/C6 [Ai khoan 3335
14 Theo the dO ke toan hanh chinh slr nghiep, khi c6 phat sinh
ck khoan thu lchk caa don vi phai nOp Nha nude, thi ke man
hach toan:
Ng tai khoan 5118/C6 tai khoan 3338 Ng tai khoan 5118/C6 tai khoan 3335 Ng tai khoan 1111/C6 tai Ichoin 3338
15 Theo chid do ke loan hanh chinh skr nghiep, khi phat sinh phan
bac) hiem y te can Gong chile, vien chirc phai Elk Mr van
lurcmg Midi tra, thi ke Man hach toan:
Ng tai khoan 334/C6 tai khoan 3322 Ng tai khoan 334/C6 tai khoan 3321 Ng tai khoan 334/C6 tai khoan 3324
16 Theo the do k'e than hanh chinh str nghiep, khi co phat sinh
cac khoan tien tam (mg chi khong het duce Ichau trir vao tien
lucmg phai tra cOng chic, vien chtic, thi ke toan hach toan:
Ng tai khoan 311/C6 tai khoan 312 Ng tai khoan 66I/C6 tai khoan 312 Ng [Ai khoan 334/C6 tai khoan 312
17 Theo the d6 ke man hanh chinh sir nghiep, cuOi nam, can ca
vao gia tri c6ng cu ding cy mua sim bang ngu'on kinh phi chi
boat Ong thuang xuyen do ngan sach cap cOn thn kho phan
anh gia tri dm chting vao chi boat dOng thuang xuyen nam
nay thi ke todn hach toan -
Ng tai khoan 66121/C(5 tai khoan 3371 Ng tai khaki 66121/C6 tai khoan 3372 Ng tai khoan 66122/C6 tai khoan 3373
18 Theo the do ke loan hanh chinh sg nghiep, can dr vao gia tri
khei lucmg siva chaa Ian tai san cii dinh da bean thanh den
31/12 lien quan den se kinh phi boat dOng thong thuang
xuyen O ducre ngan skh cap trong nam, thi ke toan hach toan
Ng tai khoan 66122/C6 tai khoan 3371 Ng tai khoin 66122/C6 tai khoan 3372 Ng tai khoan 66121/C6 tai khoan 3373
19 Theo che do ke toan hanh chinh sg nghiep, khi ket chuyen
chenh lech thu lem hen chi ve thanh ly 03 san ce dinh neu
ductc bt sung vao quy phat trien boat Ong sg nghiep, thi ke
tok hach Man :
Ng tai khoan 5118/CO tai khoan 4314 Ng tai khoan 5111/05 tai khoan 4313 Ng tai khoan 5118/CO tai khoan 4312
Trang 3STT CAU Hen PHIAING AN A PHUOING AN B PHISONG AN C
20 Theo the do ke man hanh chinh str nghiep, khi phat sinh so
chi tin thuemg dinh ky, dot xuat phai tra cho can b0 Ong
chat, via chile ( la de doi ttrong thuOc danh sach tham gia
bao hem xa h'Oi thee quy dinh hi'en hanh can phap lust ve bao
tam xä h0i) tic quy khen thtrimg, thi ke toan hach than :
Ng tai khoan 4311/C6 [Ai khoan 3348 Ng tai khoan 4311/C6 tai khoan 3341 Ng tai khoan 43I3/C6 tai khoan 3341
21 Theo che do Ice [oan hanh chinh sr nghiep, khi nhan dtrgc
quyet dinh cda cap c6 tham quyen giao du than chi boat dOng
khOng thuting xuyen, thi ke than hach loan:
Ng tai khoan 0092 Ng tai khoan 0082 Ng tai khoan 0081
22 Theo elle dO ke todn hanh chinh str nghiep, khi nhan kinh phi
hog dOng thireng xuyen do cap tren cap va chuyen thanh loan
true tiep cho noted cung cdp dich vu, thi Ice than hgh loan:
Ng [Ai khoan 3311/C6 tai khoan 46121 Ng [Ai khoan 66121/C6 tai khoan
46121
Ng tai khoan 3318/C6 tai khoan 46121
23 Theo the dO ke than hanh chinh str nghiep, truang hop cuoi
mien dO Ice than, thee che do tai chinh quy dinh, neu don vi
phai nOp Ini so kinh phi boat dOng kheng thuOng xuyen sir
dung khang het, khi nOp lai kinh phi bang tien mg, thi ke toast
hach toan •
Ng tai khoan 46121/C6 tai khoan 1111 Ng tai khaki 46122/C6 tai khoan 1111 Ng ai khoan 342/C6 tai khoan 1111
24 Theo che TO Ice loan hanh chinh str nghiep, cuei ky Ice tool'
nam, cac khoan chi heat dOng chin dirge guy& toan veil ngu6n
kinh phi hoot Ong thi nguen kinh phi heat Ong da sir dung
dugc ket chuyen tic Tai khoan 4612"Nam nay" sang Tai khoan
4611"Nam tnrerc", thi Ice than hach ban:
Ng tai khoan 4612/C6 tai khoan 4621 Ng tai khoan 4611/C6 tai khoan 4612 Ng tai khoan 4612/C6 tai khoan 4611
25 Theo che dO ice toan hanh chinh sty nghiep, nguon kinh phi
heat Ong caa nam Int& dirge xac dinh chin sir dung khi xet
duyet bdo cao quyet toan nam thee che do tai chinh quy dinh,
neu &rot chuyen thanh nguen kinh phi hog dOng nam nay, thi
Ice loan hach than -
Ng tai khoen 4612/C6 Lai khoan 4611 Ng tai khoan 4611/C6 [Ai khoan 4621 Ng tai khoan 4611/C6 tai khoan 4612
26 Theo che do Ice than hanh chinh su nghiep, tai khoan 334-
Phai tra ding chile, vien auk c6 bao nhieu tai khoan cap 2?
CO 02 tai khoan cap 2 CO 01 tai khoan cap 2 CO 03 tai khoan cep 2
27 Theo che do Ice toan hanh chinh str nghiep, tai khoan 431 -
Cac quc c6 bao nhieu tai khoan cap 2 ?
CO 04 tai khoin cap 2 }Chong c6 tai khoan cap 2 Co 02 tai khoan cap 2
28 Theo che do ke wan hanh digit str nghiep, tai khoan 46211
ding de phan anh nguen kinh phi:
Nguen kinh phi thtrc hien du an do ngan sach nha rank cap
Nguen kinh phi quan 19 dtr an do nhan vien fru
Nguen kinh phi quail 19 du an do ngan sach nha nuetc cap
29 Theo elle do k'e loan hanh chinh str nghiep, tai khoan 66131
dung de phan arth cac khoan chi:
Cac khoan chi hoot dOng thtrOng xuyen bang ngu6n kinh phi throng xuyen thuOc nam nay
Cac khoan chi heat Ong thOng xuyen bang ngu6n kinh phi th[dmg xuyen [hulk nam sau
Cac khoan chi hog Ong thuilmg xuyen bang nguOn kinh phi khong thOng xuven thuoc nam truerc
30 Theo the do k'e toan hanh chinh str nghiep, [Ai khoan 421 -
Chenh lech thu, chi chua xir 19 c6 bao nhieu tai khoan cap 2?
CO 02 tai khoan cap 2 CO 03 tai khoan cap 2 !Chang 0 tai khoan cap 2
Trang 4STT CAU HOI PHIYONG AN A PHTTING AN B PHIYONG AN C
31 Theo che dr) ke toan hanh chinh so nghtep, tai khoan 4212
thing de phan dnh nOi dung:
SO chenh lech thu, chi dm hoot dOng theo don dal hang dm nha nuOc
SO chenh tech thu, chi caa hoat dOng san xuAt, kinh doanh vá viec xis ly s6 chenh tech nay
SO chenh tech thu, chi ctia hoot dOng khac
32 Theo che dO k'e than hanh chinh so nghtep, twang hop nao thi
don vi khong &roc ghi tang nguem kinh phi boat dOng?
- Caz khoan thu phi, 10 phi a thu phai map ngan sach dugc d'e loi chi nhtmg don vi chtra co chi:mg tir ghi thu, ghi chi ngan sach theo quy dinh tha che do tai chinh
- Cac khoan tin, hang vien to phi do an
a nhan nhtmg chin cr5 clung Ut ghi thu, ghi chi ngan sach theo quy dinh dm che do tai chinh
- Cac khoan thu phi, Ie phi a thu phai nOp ngfin sach dugc de loi chi, don vi a c6 clang dr ghi thu, ghi chi ngan sach theo quy dinh cna che do tai chinh
- Cac khoan tien, hang vien try phi do
an da nhan, da c6 cluing tir ghi thu, ghi chi ngan sach theo quy dinh dm che do tai chinh
- Cac khoan thu khac dtrgc de lai chi, don vi da c6 chung tir ghi thu, ghi chi ngan sach theo quy dinh dm che dO tai chinh
- Cac khoin lien, hang vien fro phi do
an da nhan nhtmg chin th chimg tir ghi thu, ghi chi ngan sach theo quy clinh dm che dO tai chinh
33 Theo che dO ke toan hanh chinh so nghiep, del veri [Ai khoan
461 so du ben c6, phan anh nhimg nOi dung nab?
- So kinh phi do an dugc cap truck cho nam sau (neu c6)
- NguOn kinh phi do an hien chn hoc a chi da &roc quyet toan
- SO kinh phi dugc cacp try& cho nam sau (neu c6)
- Nguon kinh phi hot dOng hien con hoac da chi nhung chua &roc quyet than
- SO kinh phi dirge cdp trong nam
- NguOn kinh phi hoot dOng cla chi vá
a dtrgc quyet than
34 Theo che do ke todn hanh chinh so nghiep, tten hoc bOng, sinh
hoot phi phai tra cho hoc sinh, sinh vien, thi ke toan hach than
Ng tai khoen 662/C6 tai khoan 334 Ng tai khoan 661/C6 tai khoan 335 Ng till khoan 63I/C6 tai khoan 335
35 Theo che do ke toan hanh chinh so nghiep, tai khoan 33311 -
Thue gid tri gia tang clan ra dung de phan anh nOi dung?
Phan anh sO thue gia tri gia tang dau ra, s6 thue gia tri gia tang phai nOp, da nOp, con phai nOp dm hang nhap khan
Phan anh 56 [hue gia tri gia tang dau ra,
so thue gia tri gia tang phai n0p, da nOp, con phai nOp &la hang h6a,san pham, dich vu ban ra
Ca 2 phuong an cOn lai deu dung
36 Theo che do Ice toan hanh chinh so nghiep, trong He themg tai
khoan ke toan hanh chinh so nghiep loaf tai khoan I- Tien vá
vat tu c6 bao nhieu tai khoen can 1?
37 Theo che do ke Wan hanh chinh so nghiep, trong He theng tai
khoan ke toan hanh chinh so nghiep loai tai khoan 0 - Tai
khoan ngoai bang c6 bao nhieu tai khoan cap 1 ?
38 Theo che do ke toan hanh chinh so nghiep, trong He thong tai
khoan ke toan hanh chinh so nghi'ep looi tai khoin 4 - Nguan
kinh nhi c6 bao nhieu tai !Moan can 1?
39 Theo che do ke toan hanh chinh so nghiep, trong He thong tai
khoan ke toan hanh chinh so nghiep, nhOm tat khoan 46, 0
bao nhieu tai khoan cap 1?
40 Theo che do k'e than hanh chinh so nghiep, bi5 sung nguan
vem kinh doanh tit cac ou9, thi ke toan hach than:
Na tal khoan 431/C6 tai khoan 411 No tai khoan 431/C6 tai khoan 461 Ng tai khoan 421/C6 tai khoan 411
Trang 5STT CAU HO! PHISONG AN A PHUONG AN B PH1LYONG AN C
41 Theo Thong tu sO 162/2014/TT-BTC ngay 06/11/2014 elm BO
Tai chinh, truang hap ban giao, chia tech, sap nhap, giai the
ea quart, tO chit; don vi hoe tOng kiem ke danh gia lai tai san
cO dinh theo chit twang dm Nha nuerc thi hao men tai sari
duce tinh tai thai diem -
Tai thai diem 31 thang 12 cda nam Tai thin diem tnrac khi kh6a s6 ke toan Tai thai diem c6 quyet dinh cim ca quart
A - nha nuac c6 tham quyen
42 Theo Thong tu sO 162/2014/TT-BTC ngay 06/11/2014 ciia BO
Tai chinh, guy dinh thai gian sir dyng va ty le tinh hao men thi
san cO dinh hat hinh doi vai WI san la may in the loai :
Thai gian sir dung 8 nam; tY le hao men 12,5%
Thai gian sir dyng 5 nam; ty le hao men 20%
Thai gian sir dyng 10 nam; ty le hao men 10%
43 Theo Thong tu só 162/2014/TT-BTC ngay 06/11/2014 nth BO
Tai chinh, xac dinh se) hao men tai san c6 dinh cho nam cuoi
ding thuOc thbi gian se dyng oda tai san c6 dinh dirge quy
dinh:
Xac dinh la hien st gift nguyen gia va so hao men lay ke da [hue hien dm lin sari cO dinh d6
Xdc dinh la hien s6 glita nguyen gia va gia tri con lai dm tai san co dinh do
Xac dinh la hien só giaa nguyen gia va
se, hao men cim tai san ce, dinh dO
44 Theo Thong In so 162/2014/TT-BTC ngay 6/11/2014 ciia BO
Tai chinh, s8 tien trich khan hao 'Lai sari GO dinh throe Mu tu,
mua sam tir ngutn vtin buy dOng, don vi dirge sir dyng vao
nharna n6i dung?
Sir dyng de hoan tra goc va lai;.so con lai
de b6 sung van Quy dy pheng on dinh dy lap
Sir dyng de hoan tra gOc va lai; so can lai de be sung vdo Quy phac Icri
Sir dyng de hoan tra g6c va lai; so can Ini de b6 sung vao Quy- phat trien heat deng str nghiep
45 Theo ThOng tu so 162/2014/TT-BTC ngay 06/11/2014 cim BO
Tait chinh, quy dinh thai gian sir dyng va ty le tinh hao men tai
san co dinh him hinh la gieng khoan, gieng den, Wang rao :
Thai gian sir dyng 20 nam; ty le hao men 5% nam
Thai gian sir dyng 10 nam; [Sr 14 hao men 10% na'm
Thai gian sir dyng 15 nam; tY le hao men 6,67% nam
46 Theo ThOng tu s6162/2014/FT-BTC ngay 06/11/2014 elm BO
Tai chinh, quy dinh thai gian sir dyng va ty 10 tinh hao men tai
sari cO dinh Mu hinh la xe dtra dan giao vien, hoc sinh :
Thai gian sir dyng 15 nam; ty le hao m6n 6,67 % nam
Thiri gian sir dyng 20 nam; t914 hao men 5 % nam
Thai gian sir dung 10 nam; IS, 14 hao men 10% nam
47 Theo Thong tu só 162/2014/IT-BTC ngay 06/11/2014cim BO
TM chinh, quy dinh thai gian sir dtmg va ty le tinh hao men tai
san e6 dinh hau hinh may photocopy:
Thai gian sir dyng 5 nam; ty le hao men 20% nam
Thai gian sir dyng 10 nam; tY le hao men 10 % nam
Thai gian sir dyng 8 nam; t-Sr 14 hao mon 12,5 % nam
48 Theo Th6ng fir sel 162/2014/TT-BTC ngay 06/11/2014 cim BO
Tai chinh, quy dinh thai gian sir dyng vaty le tinh hao men
tai san cO dinh hut hinh la ban ghe pheng hyp, hOi twang,
49 Theo Thong w so 162/2014/IT-BTC ngay 06/11/2014 cim BO
TM chinh, quy dinh thai gian sir dyng va ty le tinh hao men tai
sari e6 dinh hurt hinh la thiet hi dien tir phyc vg quanly, Wu
50 Theo Thong tu s6 162/2014/TT-BTC ngay 06/11/2014 cim BO
TM chinh, quy dinh the(' gian sir dyng va ty le tinh hao men tai
san c6 dinh !Wu hinh la may dieu hea khOna khi :
Thai gian sir dyng 10 nam; ty le hao men
51 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO
trtremg BO Tit chinh va the van ban sira den ho sung, quy dinh
ma s6 tieu nine noi dung chi cuac phi dien thoni trong nuac :
Trang 6STT CAU HO1 PHYONG AN A PHIYONG AN B PHIYONG AN C
52 Theo Quyet dinh s6 33/2008/QD-BTC ngay 02/6/2008 dm Be
twang BO Tai chinh va cac van ban sera (161136 sung, quy dinh
ma se tieu mpc nOi dung chi thueng thirang xuyen theo dinh
mare:
_
53 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO
throng BO Tai chinh va cac van ban sin del be sung, quy dinh
ma sO tieu mpc nOi dung chi tin tau xe nghi phep :
54 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 ctia130
truemg BO Tai chinh va cdc van ban sin del be sung, quy dinh
ma s6 tiL muc noi dung chi dap Ichach :
55 Theo Quy'et dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO
truremg BO Ili chinh va cac van ban sin di b'e sung, quy dinh
ma s6 tieu nitre nOi dung chi thue phtrang tin van chuyen :
56 Theo Quyet dinh sO 33/2008/QD-BTC ngay 02/6/2008 dm BO
twang BO Tai chinh va cac van ban sin del be sung, quy dinh
ma s6 du mix di dung chi Ichoan ding tic phi:
57 Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 dm BO
trtrong BO Tai chinh va cac van ban sin di 136 sung, quy dinh
ma so den mtic nOi dung chi thue bao cap truyen hinh :
58 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 cila130
twang BO Tai chinh va cac van ban sin d'ei be sung, quy dinh
ma se lieu rime nOi dung chi mua sarn °Ong cp, dung cu van
thong:
59 Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 coa Be
tracing BO Tai chinh va cac van ban sin ded be sung, quy dinh
ma so tieu mpc ned dung chi phy cap tru clai nghe :
60 Theo Quyet dinh s6 33/2008/QD-BTC ngay 02/6/2008 dm BO
tramg 80 Tai chinh va cac van ban sin del be sung, quy dinh
ma se tiL mpc nOi dung chi thanh toan tien din:
61 Theo Thong [a se 21/2005/TT-BTC ngay 22/3/2005 ctia 80
Tai chinh Quy dinh n'Oi dung ding khai phan be chr man ngan
sach hang nam del vai don vi du toll cap tren bao g6m :
- Ging khai cac can cd, nguyen tic phan
be
- C8ng Ichai se lieu thee bleu se 4 dinh kern Thong tu so 21/2005/TT-BIC ngay 22/3/2005 cila 80 Tai chinh
- C8ng khai cac can dr, nguyen tic phan
be
- Cong khai s6 lieu thee bieu se 1 dinh kern Thong tir se 21/200511T-BTC ngay 22/3/2005 ciia BO Tai chinh
- Cting Ichai cac can cur, nguyen tac phan be
- Cong khai s6 lieu thee bieu se 2 dinh kern Th6ng tu se 21/2005/TT-BTC riga)/ 22/3/2005 caa BO Tai chinh
Trang 7syr cAtt Him PHIffiNG AN A PHHONG AN 13 PHIAING AN C
62 Theo Thong tu so 21/2005/IT-BTC ngay 22/3/2005 dm B'0
Tai chinh, quy dinh nOi dung ding khai quyet Wan ngan sach
nha nuic dal veri dun vi dy toan cap tren bao gem:
- C6ng khai quyet toan da &rot cAp c6 them quyen phe duyet, theo Bieu sO 3 dinh kern Thong tu so 21/2005/TT-BTC nny 22/3/2005 cim BO Tai chinh
- Cong khai quyet toan do dun vi phe duyet cho cac don vi du toan cep dm% tryc thu'Oc, theo Bieu so 4 dinh kern Th6ng us s6 21/2005/TT-BTC ngay 22/3/2005 dm
- Ong khai guy& toan khi chua duqc
cep c6 tham quyen phe duyet, theo Bleu
se I dinh kern Thong tu se BTC ngay 22/3/2005 cea Bo ni chinh
21/2005/TT C6ng khai quyet wan do don vl phe duyet cho cac don vi dy loan cep clued trim thu6c, theo Bleu sO 3 dinh kern Thong tu s6 21/2005/1T-BTC ngay 22/3/2005 dm Be Tai chinh
63 Theo Thong tu s6 21/2005/IT-BTC ngay 22/3/2005 dm Be
Tai chinh, quy dinh hinh thirc ding khai guy& toan ngan sach
nha nuerc dolt veri don vi dy toan cep tren :
Niem yet cong khai tai try sir lam viec ctia don vi (thii gian niem yet it nhat ia 60 ngay, ke tir ngay niem yet); demg thii [hang bao bang van ban cho cac don vi tnrc thu6c
Niem yet c8ng Ichai tai try si lam viec
dm dun vi HRH gian niem yet it nhat la
90 ngay, kA lit ngay niem yet); deng thin [hang bao bang van ban cho cac don vi truc thu0c
Niem yet Ong khai tai try 0 lam viec cea don vi (thii gian niem yet it nhat la
90 ngay, Ice lit ngay niem yet); &Mg theri cong be trong hei nghi can be,
&Ong chic, vien chile dm don vi
64 Theo ThOng tu se 21/2005/TT-BTC ngay 22/3/2005 dm BO
TM chinh, quy dinh nOi dung ding khai quyet wan ngan sach
nha ntric cea don vi du toan two tiep sir dung kinh phi la
nhang Wei dung:
- Cong khai so lieu: Theo Bieu so 1 dinh kern Meng tu so 21/2005/1T-13TC ngay 22/3/2005 dm Be Tai chinh ,
- C6ng khai quyet toan met se nOi dung chi chi' yen: Chi mua sam tang thiet bi, phtrung tien lam viec, chi sira chita lin tai seri ce dinh, chi hei nghi Viec ding khai guy& toan cac neii dung chi khac do The truing dun vi guy& dinh
- Ging khai se lieu: Theo Bieu se 3 dinh kern Th8ng tu sO 21/2005/IT-BTC ngay 22/3/2005 cea BE) Tai chinh
- COng khai quyet toan met so noi dung chi chit yeu: Chi mua sam trang thiet bi, phtrcmg lien lam viec, chi sira chita lin tai san oh dinh, chi heii nghi Viec cOng khai quyet loan cac nOi dung chi khac
do Thu truemg dun vi quyet dinh
- COng khai se lieu: Theo Biel' se 4 dinh kern Thong lit sO 21/2005/TT-BTC ngay 22/3/2005 cua BO Tait chinh
- C6ng khai quyet toan met se mai dung chi che yeu: Chi mua som trang thiet bi, phucmg tien lam viec, chi sera chitalan tai sth c6 dinh, chi hOi nghi Viec Gong lchai quyet toan cac nOi dung chi khac
do The truemg dun vi quyet dinh
65 Theo Nghi dinh se 43/2006/ND-CP ngay 25/4/2006 dm
Chinh phe, del vOi don vi tu ban dam met phan chi phi hoot
dOng, viec Inch lap hai quy, Quy then thuerng va Quy phitc loi
mire Inch tei da khong qua:
2,5 thang lien lucmg, ti'en cting va thu nhap tang them binh quan thyc hien trong nam
3 thang ti'en krcmg va thunhep tang them binh quan [hue hien trong nam
3 thang ten lucmg, lien Gong va thu nhap tang them binh quasi thtrc hien trong nam
66 Theo Nghi dinh sO 43/2006/N0-CP ngay 25/4/2006 cita
Chinh phe, quy dinh viec sir dyng quy Mien thuing nhu the
nao ?
Thutmg dinh Icy (cheing thuOng dot xuat) cho tap the, ca nhan trong va ngoai don vi theo hien qua &mg viec va thanh tich d6ng gap vao hoot Ong dm dun vi Mix thuing
do The truing don Id quyet dinh theo quy che chi tieu nOi 130 cira don vi
Thuang dinh kjr, dot xuAt cho tap the, ca
nhan trong va ngoai don vi theo hieu qua ding viec va thanh tich demg gOp vao hot d'eng dm dun vi Mix thuOng
do The truing dun vi guy& dinh theo quy che chi lieu nOi ha dm dun vi
Thuing [hying xuyen cho tap the, ca nhan trong va ngoai dun vi Mix thuong do The truemg don vi quyet dinh theo quy elle chi tieu nOi be dm don vi
67 Theo che dO ke toan hanh chinh sy nghiep, Icy hnn lap bao cao
binh hinh tang, giam tai sari co dinh la :
Trang 8STT CAU Ho! PHU'OING AN A PHLIONG AN B MIRING AN C
68 Theo the do' ke toan hanh chinh sy nghiep, khi thu phi, le phi
va cac Idman thu khac bang tin mat, thl ke toan hach toan :
Ng tai khoan 111/C6 tai khoan 311 Ng tai Ichoan 111/C6 tai khoan 331 Ng tai khoan 111/C6 tai khoan 511
69 Theo che dO ke toan hanh chinh so nghiep, quy dinh don vi ke
toan cap I nOp bao cao tai chinh qu9 eho ea quan tai chinh,
kho bac dong can vat) thei diem nao ?
Cham nhat 20 ngay, sau ngay ket thim ky
70 Theo che dO ke Man hanh chinh so nghiep, khi thanh Man cac
khoan tam ting tinh vao chi hot dOng dm don vi, thi ke toan
hach toan :
No tai khoan 662/C6 tai khoan 312 Ng tai khoan 111/C6 tai khoan 312 Ng tai khoan 661/C6 tai khoan 312
71 Theo cha de ke Man hanh chinh so nghiep, Ichi thu hei cac
khoan no phai thu nei be bang tien mat, thi Ice toan hach toan :
Ng tai khoan 111/C6 [Ai khoan 461 Ng tai khoan 111/C6 tai khoan 312 Ng Lai khoan 111/C6 tai khoan 342
72 Theo che de lc e man hanh chinh so nghiep, quy dinh s6 ke
wan phai duce mer vao theri diem:
Phai dugc mer vao Mu ky ke toan nam hoac Wu& khi cc) quy'et dinh thanh lap
Phai dirge van dau Icy ke toan quy Phai dirge mer van Mu kt k'e toan nam
hoac ngay sau khi c6 quyet dinh thanh lap va bat Mu hot &Ong dm don vi ke toan
73 Theo Quyet dinh so 33/2008/QH-BTC ngay 02/6/2008 dm BO
tnreng Be Tai chinh va the van ban siva del be sung, quy dinh
ma sO tieu nine dal yeti noi dung chi khoan chi doan ra theo
che do:
74 Theo che di) ke toan hanh chinh sy nghiep, khi thu dugc cac
khoan no phai thu ctia khach hang va cac del Prong lchac bang
tin girl, thi ke toan hach wan:
Ng tai khoan 112/C6 tai lchoan 311 Ng tai khoan 112/C6 tai khoan 511 No tai khoan 112/C6 tai 461
75 Theo the de Ice Man hanh chinh sy nghiep, myc dich tha s6
thee dOi du toan (mu s6 S41-H) clang de :
Theo del tinh hlnh tiep nhan th sir dyng ngu6n kinh phi ngan sach nha nuerc va
ngutm khae
Theo dal do toan duce giao va viec tiep nhan do toan dm don vi, bao gem dg Man tir ngutm ngan sach nha ntrere va neuon khac
Ring hop tad) hinh tiep nhan va sit dyng nguen kinh phi ngdn sach nha nuerc th ngu6n khac
76 Theo the di) Ice toan hanh chinh so nghi'ep, can dr ghi s6 chi
tiet chi hot Ong (mu sO S61-H) la :
Cac ching tir ke Man hoac Bang tiring hop chimg tir ke than cimg loai lien quan den chi hoat Ong hanh chinh, so nghiep cim don vi
Cac cuing tit Ice Man hoac Bang tong hop chimg tir ke man clang loai lien quan den chi cho dg an
La cac chi'mg tir Ice loan lien quan den chi phi hoat deng san xuat, kink doanh
va chi phi clau tu xay dong cc ban
77 Theo che de ke Man hanh chinh so nghiep, myc dich cila sO
chi fiat the khoan thu (Mau se S52-I-1) dirge quy dinh day da
ding cle :
Theo del the khoan thu sy nghiep, thu phi,
le phi, thu iai tien giri, thu thanh 1Y, nhirong ban tai san co dinh th the khoan thu Ichac phat sinh it don vi va viee xi 19 the khoan thu nay
Theo dei the khoan thu so nghiep, thu phi, le phi, thu thee don dat hang, thu lai tien mit thu thanh 19, nhuong ban tai san co dinh va cac khoan thu Idiac phat sinh it don vi
Theo del cac khoan thu so nghiep, thu phi, le phi, thu thee don dal hang, thu
mi lien gin, thu thanh 19, nhugng ben tai san 06 dinh va the khoan thu khac phat sinh it clan vi va viee xi ly the khoan
dm nav
78 Theo che dO ke toan hanh chinh so nghiep, rime dich dm viec
lap phieu chi (mu s6 C31-BB) dirge quy dinh day dii :
Nham xac dinh the khoan tien mat, ngoai
te, yang bac, dá quy [hoc te xuat quy va lam can dr de the.' quy xuat mgr., ghi sti quY
Nham xac dinh cac khoan tien mat, ngoai te, yang bac, kim !chi quy, da quy dive te xuat quy va lam can cir de thii quy xuat guy
Nham xac dinh the khoan tien mat, ngoai te, yang bac, kim khi quy, da quy thyc te xuat quy va lam can ci de thil quy xuat quy, ghi sa quy, va ice toan ghi
sh ke toan
Trang 9STT CAU Hell PHIRING AN A PHU'ONG AN B PHUONG AN C
79 Theo che do ke toan hanh chinh str nghiep, cac khoan thu
Ichac nu dtrgc be sung nguOn kinh phi thuang xuyen, thi ke
toan hach toan :
Ng tai khoan 5112/ C6 tai khoan 461 Ng tai khoan 5118/ Co Li; khoan 461 Na tai khoan 5111/ C6 tai khoan 461
80 Theo che do ke toan hanh chinh sr nghiep, quy dinh don vi ke
toan cap III nep bao cao tai chinh quy cho don vi k'e teen cap
11 va Co quan tai chinh, kho bac clang cap vao then dim:
Cham nhat 20 ngay, sau ngay ket thtic kjr k'e toan qu9
Cham nhat 10 ngay, sau ngay ket thfic Icy ke toan qu9
Cham nhat 15 ngay, sau ngay lc& thac
ky ke toan quy
81 Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 caa
BO tinting BO Tai chinh va cac van ban sira dei be sung, quy
dinh ma sO nhOm chi clau ttr phat then la :
82 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO
tracing BO Tai chinh va cac van ban sin del be sung, quy dinh
ma sO tieu mix nOi dung chi thong tin, Wyatt truyen, lien lac la
83 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm Bo
tatting BO Tai chinh va cdc van ban sira del be sung, quy dinh
ma s6 tieu muc noi dung chi cOng the phi la :
84 Theo Quyet dinh sO 33/2008/QD-BTC ngay 02/6/2008 dm BO
tnning BO Tai chinh va cac van ban nth &a b'e sung, quy dinh
ma so tieu muc 6251 c6 ten goi la :
Ca 2 phuong an dm lai deu dung Trg cap Ich6 khan thutrng xuyen Trg cap kh6 khan dot St
85 Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 caa BO
twang BO Tai chinh va cac van ban sin del be sung, quy dinh
ma se flail muc 6504 CO ten goi la :
Thanh toan tien ye sinh, mei truang Thanh toan khoan phtrcmg tien theo che
do
Thanh toan tien nhien lieu
86 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO
tnrerng BO Tai chinh va cac van ban sau del be sung, quy dinh
ma so tieu muc 6404 c6 ten soi la :
Lucmg can be c6ng nhan vien doi ra ngoai bien die
Chi chenh tech thu nhap thgc te so vtri lucmg ngach bac, chit vv
Lucmg ngach, bac theo guy lucmg &sac duyet
87 Theo chez do Ice toan hanh chinh sir nghiep, 'chi xac dinh tien
lucmg, ten Gong, pha cap phai tra cho can be, ding chic,
vien chirc va ngtrai lao dOng khac trong don vi tinh vao chi
boat dOnp thi kA toan hach than :
Na tai khoan 662/C6 tai khoan 334 Ng thi khoan 661/C6 tai khoan 334 Ng tai khoan 334/C6 tai khoan 461
88 Theo Nghi dinh sO 43/2006/ND-CP ngay 25/4/2006 caa
Chinh phi', quy dinh quy du phong On dinh thu nhap dang de :
Bao dam thu nhap cho ngutri lao dOng Chi khan thirtmg cho nguai lao deng ca 2 phucmg An con lai den dung
89 Theo ThOng tit se 71/2006/TT-BTC ngay 9/8/2006 dm BO Tai
chinh, Quy che chi tieu nta be phai gai day da den nhang co
de lam can ca kiem soat chi
Co quan quan 19 cap tren, ca quan thi chinh ding cap
90 Theo che do Ice toan hanh chinh sr nghiep, khi phat sinh cac
khoan thu giant chi hoat &Ong bang tien mat, thi ke toan hach
toan :
Ng tai khoan 111/C6 tai khoan 511 Ng di khoan 111/C6 tai khoan 661 Ng tai khoan 111/C6 tai khoan 461
Trang 10STT CAU HOI PHIAING AN A PHIAING AN B PH-LING AN C
91 Theo che dr) ke toan hanh chinh so nghiep, khi nit do toan chi
hoot dieing thuang xuyen trong nam tai Itho hoc chuyen sang
tai khoen tin girl tien Via Nam ma Lai ngan hang phac vv chi
tra tien bong cho can ho, Gong chin, vien chirc qua tai khoan
cã nhan thi k'e toan hach toan •
Ng a; khoan 3341/C6 tai khoan 46121
Deng thei ghi c6 tai khoan 0081
Ng tai khoan 1121(chi tiet tien girl ngfin hang)/05 tai khoan 46121 Deng thtri ghi CO tai khoan 0081
Ng thi khoan 1121/C6 tai khoan 3341 Deng thai ghi c6 tai khoan 0081
92 Theo che dO ke Man hanh chinh skr nghiep, khi CO xac nhan
tha ngan hang phge vu ve s6 tian bong da &rot chuyen vao
tai khoan ca nhan oh timg can b0, Ong chtic, vien chtic vá
ngurri lao dOng khae, thi ke toan hach Man :
Ng tai khoan 66121/C6 tai khoan 112 (chi ti'et tien girl Ngan hang)
Ng di khoan 334/05 tai khoan 46121 Natal khoan 334/C(5 tai khoen 112 (chi
tit tien giri Ngan hang)
93 Theo che dO ke toil.' hanh chinh so nghiep, tai khoan 333-
Cac khoan phai nOp nha no& ce nhimg tai khoan cap 3 nao ?
Tai khoan 33311, 33318 Tai lchoan 33318, 33312 Tai Ichoan 33311,33312
94 Theo eh e dO Ice toan hanh chinh so nghiep, nit dg man thuOc
kinh phi theo don dat hang ctia nha nu& cAp cho don vi cap
chr6i, thi Ice toan hach loan:
Ng tai khoan 341/C6 tai khoan 465 Deng thee ghi co tai khoan 008
Ng tai khoan 341/C6 tai khoan 461
Deng thei ghi c6 tai Ichoen 008
-
Ng tai khoan 341/C6 tai khoan 465 Deng theri ghi có tai khoan 009
95 Theo che dO Ice toan hanh chinh ski nghiep, nhap kho vat lieu
mua ngoai chtra tra den cho nha cung cAp, thi ke toan hach
toan :
Ng tai khoan 152/C6 tai khoan 1112 Ng tai khoan I52/05 tai khoan 3311 Natal khoan 152/05 tai khoan 1111
96 Theo che dO ke toan hanh chinh so nghiep, khi nhap kho vat
lieu do dont vien trg khong hoan lai nhtmg don vi chin co
chting dr ghi thu, ghi chi ngan sach theo quy dinh tha che do
tai chinh MI ke toan hach toan :
Ng tai khoan 152/C6 tai khoan 462 Ng tai khoan 152/05 tai khoan 521 Ng tai khoan 152/CO tai khoan 461
97 Theo che d'O ke [oar) hanh chinh so nghiep, khi c6p kinh phi
cho don vi cAp duoi bang nguyen lieu, vat lieu, thi Ice loan don
vi cAp tren hach loan:
Ng tai khoan 66I/C6 tai khoan 152 Ng tai khoan 152/05 tai khoan 461 Ng thi khoan 341/C(5 tai khoan 152
98 Theo che do Ice toan hanh chinh so nghiep, khi nhap kho ding
cg, dung co do doge vin trg nhtmg don vi chin CO chOng tic
ghi thu, ghi chi ngan sach theo quy dinh tha che di) tai chinh,
thi ke toan hach loan:
Ng tai khoan 153/CO tai khoen 521 Ng thi khoan 152/C6 tai khoan 521 Ng tai khoan 153/C6 tai khoan 461
99 Theo che do kA Man hanh chinh so nghiep, dei veri dcm vi 05
hoot dOng san xuat, kinh doanh, nghien dm this nghitn, CO
san pham tan thu San phem thu doge tic hoat dOng chuyen
mon, nghien can, che the, this nghiem, thi Ice loan hach toan :
Ng tai khoen 152/05 tai khoan 661, 662 Ng tai khoan 1551/05 tai khoan 661,
662
Ng thi khoan 155/05 tai khoan 631,
662
100 Theo che do ke toan hanh chinh so nghiep, del veri don vi CO
hoot dOng san xuAt, kinh doanh khi phat sinh xuat kho san
pham, hang h6a de ban, thi kA toan hach toan :
Ng tai khoan 53I/CO tai khoan 155 Ng tai khoen 511/C(5 tai khoan 155 Ng [Ai khoan 52I/C6 tai khoan 155
101 Dieu 29 dm Luat Ke loan nam 2003 quy dinh bao cao tai
chinh tha don vi kA man thuoc hoot dOng kinh doanh g6m coc
loai bac, tho nap:
Bang can del tai khoan; Bao cao ket qua hoot dOng kinh doanh; Ban cao thu, chi
Bang can del ke toan; Ban ca.o ket qua hoot dang kinh doanh; Bap cao km chuyen tien te; Ban thuyet minh bao can tai chinh
Bang can deli lee toan; Bao cao ket qua hoot dOng kinh dowel; Bap cao thu, chi
Trang 11STT CAU HO! PHU'ONG AN A PLWONG AN B PHLYCING AN C
102 Dieu 4 caa Lug Ke todn nam 2003 quy dinh ve k'e toan quan
In: :
Ka toan quan tri la viec thu than, xis 13%, phan tich va cung cap thOng tin kinh te, tai chinh theo yeu eau quan tri va quyet dinh kinh te, tai chinh trong nei be don vi Ice toan
Ke toan quan tri la viec thu [hap, xis IS', phan tich st 1i'0u kinh ta
Ke toan quan tri la viec it guy& dinh trong nti b0 don vi kt toan
103 Dieu 1 caa Luat Ke than narn 2003 quy dinh pham vi dieu
chinh caa Lug Ke than nhu the nao ?
Quy dinh v6 Wei dung cong lac ke than, ft
chirc be may cim don vi, nguti lam Ice toan
va ngutri hanh nghe ke toan
Luat Ke toan quy dinh ve nei dung ding
Mc ke than, t6 chtic be may dm don vi
Lug Ke toan quy dinh ve nei dung tong Lac Ic'e toan, tO chile be may ke loan, ngutri lam ke loan va hog clang nghe nehien k'e toan
104 Dieu 4 can Lug Ice than narn 2003 quy dinh ve Icy k'e than nhu
the nao ?
KS' ke than la lchoang then gian xac dinh tir [hal diem don vi ke than bat dau ghi st ka toan den thtri diem kat thac nam tai chinh
KS' ke toan IA khoang thtri gian xdc dinh tit thoi diem don vi ke toan bit (tau ghi
se ke toan den thtri diem ket thac viec ghi sa ke than, kh6a st ke toan de lap bao can thi chinh
Ky ke than la khoang thtri gian xac dinh tin thbi diem don vi ke toin bit dau ghi
so Ice man den thiri diem kh6a se ka toan de lap bao cao tai chinh
105 Dieu 4- Luat Ice toan narn 2003 quy dinh ye nghiep vg kinh
te, tai chinh iglu the nao ?
Nghiep vg kinh tt, tai chinh IA nhang hoat
&Ong phat sinh cy the lam tang, giam tai san, ngutm hinh thanh tai san can don vi k'e toan
Nghiep vg kinh th, tai chinh la nhcmg hog clang quan ly, nguen hinh thanh tat sari dm don vi k'e toan
Nghiep vi kinh fa, tai chinh la nhcmg hog clang cy the lam tang tai san dm don vi ke than
106 Dieu 4 - Lug Ice toan nam 2003 quy dinh ye hinh thire k'e toan
nhu the nao ?
Hinh that ke than IA ck matt se skh dm
be phan ke than
Hinh thac Ice toan la the matt s6 ke tok, trinh to, phucmg phap ghi so va mei lien quan Riau cac se ke toan
Hinh thirc ke toan la phucrng phap ghi
so va lap bao cao tai chinh
107 Dieu 9 - Lug ke than nam 2003 quy dinh d6i Wong kt toan
thuee hog Ong thu, chi ngan sach nha nutrc, hanh chinh, gr
nghiep; hog clang aim don vi, ta chile o5 sin dyng kinh phi
ngan sach nha nu& gam:
Tien, vat Ur va tai san co dinh; Nguen kinh phi, quy; Cac khoan thanh toan trong va ngoai don vi Ice than; Ng va xir 15, ng dm Nha nude; Tai san qutic gia; Thue va ck khoan phai nep ngan sach nha nude
Tien, vat of va tai san cO dinh; Nguen kinh phi, quy; Cac khoan thanh toan trong va ngoai don vi ke toan; Thu, chi
va xis 19 chenh lech thu, chi hog Ong;
Thu, chi va ket du ngan sach nha mere;
[Mu tin tai chinh, tin dung nha nuere; Ng phai tra va vim chi' sin ham
Tien, vat tin va [Ai san co chnh; Nguen kinh phi, quy; Cac khoan thanh toan trong va ngoai don vi ke than; Thu, chi
va xis IS, chenh lech thu, chi hog clang; Thu, chi va ket du ngan sach nha Lurk; [Mu lir tai chinh, tin thing nha nuk; Ng
va sir ly no dm Nha nude; Tai san note gia; Ck tai san khk c6 lien quan den don vi ke tok
108 Dieu 29 - Lug ke toan narn 2003 quy dinh bao cao thi chinh
dm don vi ke toan thuec hog clang thu, chi ngan sach nha
nuk, co quan hanh chinh, don vi sir nghiep, to chat 0 sir
dung kinh phi ngan sach nha nuac va don vi str nghiep, t6
chat kh6ng sir dung kinh phi ngan sach nha nu6c gam:
Bang can doi tai khoan; Bao cao thu, chi;
Ban thuyet minh bao cao tai chinh; Bao cao
Mu chuyen tien th
Bang can Tel ke than; Ban thuyet minh bao cao tai chinh; Car bao cao Ichac theo quy dinh caa phap lug
Bang can dtii tai khoan; Bao cao thu, chi; Ban thuyet minh bao cao tai chinh; Cac bao cdo Ichac theo quy dinh dm phap lug
109 Dieu 28- Lug Ka than 2003 quy dinh met trong nhitng
phucmg phap gm chin khi phat hien s6 k'e toan ghi bang tay
c6 sai set IA :
Ghi se) am bang each ghi 1g so sai bang mgc do hoc ghi lai st sai trong clau ngoac don, sau de ghi 10 st clang va phai cO chit Icy caa ke loan tnrong ben canh
Ghi se) am bang each ghi lai st sai bang mgc do
Ghi sO dm bang each ghi lai st sai bang mgc do hoac ghi Ii sO sai trong dau ngoac don va phai c6 chit ky caa ke toan trutmg ben canh
Trang 12STT CAU HO! PHIYONG AN A PHOONG AN B PHLYONG AN C
110 Dieu 32 - Lug Ka loan 2003 quy dinh met trong nhCmg nal
dung cOng khai bao cao tai chinh dm don vi ke toan thuec
hoat &Ong kinh doanh IA :
KM qua hog Ong kinh doanh Quyet toan thu, chi tai chinh nam va the
khoan thu, chi tai chinh khac
Quyet man thu, chi tai chinh nam
III Dieu 44 - Lug Ke Man 2003 quy dinh cac don vi ke toan hgp
nhat thanh dcm vi ke loan mei thi Urn don vi ke toan hi hgp
nhat phai thgc hien cac ding viec :
Kh6a se ke toan, kiem ke tai san, xac dinh
ng chin thanh toan, lap bao cao tai chInh;
Ban giao toan be tai san, no chin thanh toan, lap bien ban ban giao va ghi sO ke toan theo bien ban ban giao; Ban giao toan
be tai lieu ke loan cho don vi ke Man hop nhAt
Khea so ke toart, kiem ke gag, tien mat, xac dinh cac khoan da cho vay chin thu hei dugc; ban giao toan be tai lieu ke toan cho don vi ke toan hop nhat
Khea so ke toan, kiem ke tai san, xac dinh cac khoan da cho vay nhtmg chin thu dugc, lap bar) cao tai chinh; ban giao toan be tai san, ng chin thanh toan
112 Dieu 42 - Lug Ka toan 2003 quy dinh don vi ke toan bi chia
thanh the don vi ke toan meti phai thgc hien cac cOng viec :
Kh6a sO k'e toan, kiem ke tai san, xac dinh
no chin thanh toan, lap bao cao tai chinh;
Phan chia tai san, ng chin thanh toan, lap
bien ban ban giao va ghi sO k'e toan theo bien ban ban giao; Ban giao tai lieu ke toan lien quan den tai san, no chin thanh toan cho cac don vi Ice loan mai
KhOa se ke toan, hem ke tai san, xac
dinh cac khoan da cho vay nhtmg chin
thu dirge, lap bao cao tai chinh; ban giao toan be tai sari, no chin thanh Man cho cdc don vi ke toan mett
IChoa sO ke Man, kiem ke quSi lien mat, xac dinh the khoan da cho vay chin thu hoi dirge; ban giao toan be tai lieu ke toan cho dem vi ke toan mei
113 Dieu 46 - Lug KO toan 2003 quy dinh don vi ke toan chuyen
ctOi hinh thirc se' hCru phai thgc hien day da the ding viec :
Ithea sO ke ban, kiem ke tai san, xac dinh
ng chin thanh toan, lap bao cao tai chinh;
Ban giao toan be tai san, ng chin thanh toan, lap bien ban ban giao va ghi sO ke than theo bien ban ban giao; xac dinh cac khoan da cho vay chin thu hei duce
Khea sO ke than, kiem ke tai san, the dinh ng chin thanh toan, lap bao cao tai chinh; Ban giao toan be tai san, ng chin thanh toan, lap bien ban ban giao va ghi
se ke toan theo bien ban ban giao; Ban giao toan be tai lieu ke toan cho don vi
ke toan c6 hinh thirc sg hau mei
Ban giao toan be tai san, no chin thanh toan, lap bien ban ban giao va ghi s6 k'e toan theo bien ban ban giao; Ban giao toan be tai li'eu ke toan cho don vi ke loan c6 hinh thirc ser him mei Xac dinh cac khoan da cho vay chin thu Wei throe
114 Theo che do ke toan hanh chinh six nghiep, thng cg, dung cm
dang sir dtmg phat hien thiau khi kiem ke, thi ke loan hgh
toan :
115 Dieu 31 - Lug ka toan nam 2003 quy dinh bao cao tai chinh
nam dm don vi k'e toan phai dirge nap cho co quan nha nude
c6 that'll quyen trong thesi han bao nhieu ngay, ke dr ngay ket
thac Icy k'e toan nam theo quy dinh caa phap lug ?
116 Dieu 33 - Luat ke toan nam 2003 quy dinh don vi ke than IA
co quan hanh chinh, don vi str nghiep phai ding khai bao cao
tai chinh nam trong thEri han bao nhieu ngay, ke tir ngay dirge
cdo c6 tham auven duvet?
117 Dieu 33 - Lug k'e than nam 2003 quy dinh don vit ke todn
thuOc hog clang kinh doanh phai cong khai ban cao tai chinh
nam trong thtri han bao nhieu ngay ke dr ngay ket thae ky ke
toan nam ?
Trang 13STT CAU HOI PHUONG AN A PHDONG AN B PHUONG AN C
118 Dieu 53 - Luat Ke Man nam 2003 quy dinh tieu chuan dm Ka
man truang doi veri nguti c6 chuyen men, nghiep vu ve ke,
Man tir trinh do dal hue tit len c6 then gian can tac thtre te ve
ke toan it nhat bao nhieu nam?
119 Dieu 53 - Luat Ka Man nam 2003 quy dinh lieu chuan dm Ke
todn twang del veri ngutri c6 chuyen men, nghiep vu ve ke
toan bac trung cap eh tiled gian cang Mc thue th ve k'e Man it
nhat bao nhieu nam?
120 Dieu 33 - Lust Ka toan nam 2003 quy dinh don vi Ica toan
thuee hoat tang thu, chi ngan sach nha nu& phai c6ng lchai
ban cao Di chinh tram trong thei han bao nhieu ngay Ice tit
naav throe can c6 [ham uuven duvet?
121 Theo quy dinh tai dieu 16- Luat Ke toan nam 2003, trach
nhiem quan 19, sir dung, cung cap thong tin, tat lien Ice toan
thuoc ve ta chat, cá nhan nao :
122 Theo quy dinh tai dieu 54 - Luat Ka toan nam 2003, K'e toan
trueng c6 day du rthimg trach nhiem gi ?
Thpc hien cac quy dinh dm phap lual ye Ice man, tai chinh trong don vi Ice Man; Lap bao cao tai chinh
Thtrc hien cac quy dinh dm phap luat ve
ke toan, tai chinh trong don vi k'e Man;
TO chile dieu hanh be may Ic'e toan theo guy dinh tha Luat Ka man; Lap bap cao tai chinh
Thtrc hien the quy dinh dm phap luat
ve ke Man, tai chinh trong don vi Ice toan; TO chirc di'eu hanh be may Ice toan theo quy dinh ctia Luat Ke todn
123 Theo quy dinh tai dieu 40 - Luat k'e loan nam 2003, tai lieu Ice
toan phai dua vao km tat trong thbi hart nao Ice tir ngay kat
fink ky ke man nam hoc ket fink Gong viec Ice toan?
Trong thbi hp 6 than& Trong thai Ilan 3 thong Trong thbi han 12 thang
124 Dieu 40 - Lust ice man nam 2003 quy dinh tai lieu Ice toan
ding cho quan 19, dieu hank dm don vi Ice toan, g6m cá chting
tir ke man khong sir dung trtrc tiep de ghi so ke man va lap
bao cao tai chinh phai duet km tril thi thieu bao nhieu nam?
125 Dieu 40 - Luat Ke loan narn 2003 quy dinh Mel gian letu Ira
tai [hien la bao nhieu nam dai yen chung tir Ice Man sir dung
true tiep de ghi sa ke loan va lap bao cao tai chinh, sot ke Man
va bao cao tai chinh ram, trir trutmg hop phap luat eh quy
dinh khac 9
126 Dieu 40 - Luat KC toan nam 2003 quy dinh [hal gian km Ma:
dal v6i tai lieu ke toan c6 tinh sir lieu, c6 9 nglila quan trung
ve kinh te, an ninh, woe pitting la :
127 Dien 23 - Luat K'e loan nam 2003 quy dinh tai khoan Ice loan
clang de :
Phan Mai cac nghiep vu kinh th, tai chink Phan loai va he themg hod cac nghiep vti
kinh te, tai chinh theo nal dung kinh th
Phan loai ve he theng hod cac nghiep vu
kinh te, tai chink
Trang 14STT CAB Hol PHUONG ANA FMB:ONG AN B PHIBING AN C
128 Dieu 39- that K'e loan nam 2003 quy dinh sau khi kiem Ice tai
san, dun vi ke tok phai :
Phai lap bao cap Deng hqp kat qua kiem ke
Twang hqp c6 chenh lech giim se lieu thyc
te kiam Ice veii se lieu ghi trait se Ice toan, dun vi Ice toan phai xac dinh nguyen nhan truerc khi lap bao cao tai chinh
Phai lap bat) eau tOng hqp ket qua kiem
ke Twang hop c6 chOnh lech gilla so lieu thvc te kiem Ice yeti se lieu ghi tren
se ke man, don vi Ice toan phai xac dinh nguyen nhan va phai phan anh sti chenh lech va ket qua xir 19 van s6 ke toan twee khi lap bao do tai chinh
Phai lap bao cao thng Op ket qua kiem—Ice Tru?mg hqp c6 chenh lech giila s6 lieu thvc to kiem Ice yeti se lieu ghi tren sti ke toan, don vi Ice toan phai xac dinh , nguyen nhdn
129 Dieu 60 - that Ke toan nam 2003 quy dinh cc quan nao GO
trach nhiem quan 19 nha nuerc ve Ica toan tai dia phuon_g ?
HOi deng nhan dan tinh, thAnh phe live thuOc trung ucmg
Se Tai chinh tinh, thanh ph6 tra thuOc trung trcmg
U9 ban nhan dan tinh, thanh phe trvc
130 Theo quy dinh Oa dieu 30- Luat Ke toan nam 2003, quy dinh
day da bao cap tai chinh phai three ai k9?
Ngutri lap, Ka toan trueng, Ngutti dal dien theo_phap luat Oa don vi Ice toan
Ngirei lap, Ka toan trmfmg The twang dun vi
131 Dieu 24 - Lai ke toan nam 2003 quy dinh viec Iva chon An
dyng Ile theing tai khoan k'e toan gem day chi cac nOi dung nao
?
Dun vi ke than phai can ea vao he [hang tai 'Moan Ice toan do BO Tai chinh quy dinh de chon he thong tai khoan ke loan áp dyng is
dun vi Dun vi ke toan dugc chi tiet cdc tai khoan Ice toan da chon phyc vy you eau quart 19 clia dun vi
Dun vi ke toan ducyc chi tiet cac tai khan Ice toan phyc vti yeu au elm dun
vi
Don vi Ice than phai can cif vao he thong tai khoan Ice toan de chyn he thong tai khoan ke Wan áp dyng is dcm
vi
132 Dieu 32 - Luat Ka loan 2003 quy dinh nOi dung Ong khai bao
cao tai chinh Oa don vi ke loan thuOc heat Ong thu, chi ngan
sach nha nu& gem :
Quyet toan thu, chi ngan sach nha nu&
am
Tinh hinh tei san, ng phai tra Kt qua hot clOng kinh doanh
133 Di'eu 38 - Luat Ka toan nam 2003 quy dinh don vi ke Mk
&rem kiem tra Ice loan c6 day da eac trach nhiem :
Cung cap cho doan kiem tra Ice toan thi lieu
ke toan 0 lidn quart den nOi dung hem tra
va giai trinh can nei dung theo yeu cat' cim doom kiem tra
Cung cap cho doan kiem tra ke Man tai lieu Ice toan c6 lien quart den nei dung
kiern tra va giai trinh ck nOi dung theo
yeu eau cna dean kiem tra Thtrc hi'en ket luan elm dean kiem tra Ice loan
Thve hien ket luan elm doan kiem tra Ice tan
134 Dieu 8 - Luat K'e loan nam 2003 quy dinh day dU ve chart
rimy ka loan nhu the nao ?
Chan mvc Ice loan gem nhang nguyen the
va phuang phap Ice loan cc ban de ghi so Ice than va lap bao cao thi chinh
Chuan num Ice loan gem nhcing nguyen tic vã phtrcmg phap ke loan ca ban d'e ghi sti Ice toan va lap boo coo tai chinh
BO Tai chinh quy dinh chuart mvc Ice toan tren ca sit chuan rntrc qutic te ve ke toan va theo quy dinh cim Luat Ka loan nam_2001,
BO Tai chinh quy dinh chuan mvc ke
loan teen cc set chan mtrc qutic te ye Ica
toan va theo quy dinh dm Luat Re loan
am 2003
135 Dieu 15 - Luat Ke loan nam 2003 quy dinh day du cac MB
dung ve gia tri elm tai lieu, s6 lieu ice loan nhu the nao ?
Tai lieu, se lieu ke tok c6 gia tri phap 19
ve tinh hinh kinh te, tai chinh ctia don vi ke toan va duqc sir dyng de dog be Ong khai theo quy dinh Oa phap kat
Tai lieu, so lieu Ice loan la cc se d'e xay dung va xet duyet k'e hoach, dtr tan, guy&
toan, xem xet, xir 19 vi pham pap luat
Tai lieu, so lieu ke toan di gia tri phap
19 ye tinh hinh kinh ta, tai chinh Oa dcm
vi ke loan va dirge sir Ming de cong be Ong khai theo quy dinh cim phap lat
Tai lieu, so lieu Ice toan la co' ser da xay dtmg va xet duyet ke hoach, du tok, quyet ban, xem xet, xir 19 vi pham phap lat
Trang 15STT cAu iiiii PHUVNG AN A PHLYONG AN B PHITONG AN C
136 Dieu 39 - Luat Ke toan narn 2003 quy dinh met trong nhiing
twang hap don vi ke toan phai kiem Ice tai san la :
Dan ky Ice toan nam Cued Icy ke toan nam, truck khi lap bao
cao tai chinh
Truerc khi lap bao cao tai chinh quy
137 Dieu 50 - Lula Ke toan nthn 2003 quy dinh nguei lam Ice toan
phai c6 day dO cac tieu chuan :
CO pham chat dao dim nghe nghiep, trung [hue, hem Ichiet, cO 9 thirc chap hanh phap luat
CO pham chat dao dim nghe nghiep, trung thyc, Hem khiet; CO trinh de chuyen mon, nghiep vy ve ke toan
CO pliant chat dao dile nghe nghiep, trung thtm, hem !chi& ee 9 fit chap hanh phap luat; CO trinh dO chuyen mon ni„hiep vu ye ke toan
138 Dieu 45 - Luat Ka toan nam 2003 quy dinh don vi ke Man sap
nhap vao dun 14 k'e toan khdc phai thyc hen day dO cac ding
viec :
KhOa s6 Ice toan, hem Ice quY tien mat, xac dinh ng chua thanh loan, lap bao cao tai chinh; Ban giao toan b'e he so tai lieu lien quan den nguen von da cho vay
Kh6a s6 Ice toan, hem ke tai san, xac dinh nguon vOn (la cho vay; Ban giao toan be tai lieu ke toan cho don vi ke todn nhan sap nhap
Kit& se Ice toan, kiem ke tai san, xac dinh ng chtra thanh toan, lap bao cao Lai chinh; Ban giao Man be tai san, no chua thanh toan, lap bien ban ban giao va ghi sip Ica toan theo bien ban ban giao; Ban giao toan be tai lieu ke than cho dcm Al Ice toan nhan sap nhap
139 Dieu 62 - Dial Ke todn narn 2003 quy dinh ve xit19 vi pham
trong ke todn c6 cac day dO cac nei dung nao sau day?
Cd than co hanh vi vi pharn phap luat ye
ke than thl tuY theo tinh chat, mirc de vi pham ma hi V:19 ky luat, xir phat hanh chinh hoac bi truy dm trach nhiem hinh six, nen gay thiet hai thi phai Nil thuang theo quy dinh oh phap luat
T6 chirc c6 hanh vi vi pham phap luat ve Ice than thi tuy theo tinh chat, mite dO vi pham ma bi xir19 k9 luat, xir phat hanh chinh hoac NI truy dm trach nhiem hinh
st
T6 chtic, ca nhan c6 hanh vi vi pham phap luat ve k'e than thi tuY theo tinh chat, mac dO vi pham ma bi xir ly ky luat, xfr phat hanh chinh hoac bi truy
dm trach nhiem hinh sir; neu gay thiet
hi thi phai boi [hurting theo quy dinh
Ho nhAn litht
140 Luat Ka toan s6 03/2003/QH11 c6 hieu lye thi hanh tir ngay,
[hang, nam the?
141 Quyet dinh so 55/2010/QD-UBND ngay 15/12/2010 cita
UBND thanh pho Ha NOi ban hanh Quy dinh phan cap ngu6n
thu, nhiem vu chi giaa cac cap ngan sach; tY le phdn tram (%)
phan chia nguen thu giera cac cap ngan sach va dinh mire phan
b6 dy toan chi ngan sach thuec thanh phe Ha NOi giai don
ndo 9
Giai doan 2011 -2015 Giai doan 2012 - 2016 Giai doan 2010 - 2014
142 Quyet dinh se 55/2010/QD-UBND ngay 15/12/2010 dm
UBND Thanh ph6 Ha Nei quy dinh dinh milt phan be chi
thutmg xuyen nam 2011 cho Gido dye Trung lice phe thOng la
4.000.000 &Mg/ h9c sinh/ Elam 4.400.000 &Ong/ hec sinh/ nam 4.200.000 deng/ h9c sinh/ nam
143 Quyet dinh se 55/2010/QD-UBND ngay 15/12/2010 cila
UBND thanh phe Ha Nei quy dinh dinh milt phan be chi
thuang xuyen nam 2011 cho Trung tam giao dye icy thuat
tong hen la :
400.000 deng/ lice sinh/ nam 450.000 &Ong/ h9c sinh/ nam 500.000 clOng/ h9c sinh/ nam
144 Quyet dinh so 55/2010/QD-UBND ngay 15/12/2010 dm
UBND thanh ph6 Ha Nei quy dinh dinh mire phan bei chi
thuang xuven nam 2011 cho Giao due Man, non la :
3.500.000 clang/ hec sinh/ nam 3.400.000 Sing/ hoc sinh/ nam 3.300.000 &Ong/ h9c sinh/ nam
145 Quy'et dinh so 55/2010/QD-UBND ngay 15/12/2010 oh
UBND thanh phi) Ha Nei quy dinh dinh mixt phanb6 chi
3.100.000 (tong/ hoc sinh/ nam 3.200.000 Sing/ h9c sinh/ Om 3.000.000 &mg/ hec sinh/ nam
Trang 16STT CAU HO! PHUONG AN A PHlUtiNG AN B FUMING AN C
146 Quyet dinh s6 55/2010/QD-UBND ngay 15/12/2010 &la
UBND thanh phi' Ha Nei guy dinh dinh mirc phan be chi
thuing xuven nam 2011 cho Gido due Trong hoc co sa la :
3.700.000 Ong/ hoc sinh/ nam 3.600.000 Ong/ hec sinh/ nam 3.500.000 &mg/ h9c sinh/ nam
147 Quyet dinh s6 55/2010/QD-UBND ngay 15/12/2010 dm
UBND thanh phe HA Nei quy dinh dinh mire phan b6 chi
thuemg xuyen nam 2011 cho truing Ichuvet tat IA :
11.200.000 Ong/ h9c sinh/ nam 9.200.000 Ong/ hoc sinh/ nam 10.200.000 Ong/ h9c sinh/ nam
148 Quyet dinh s6 55/2010/QD-UBND ngay 15/12/2010 cua
UBND thanh phe HA Nei quy dinh dinh mire phan be ngan
sach da bao gem toan be tien lucmg theo mire krcmg tei [hien
nao 7
730.000 deng/ thang 830.000 detng/ thang 1.050.000 Ong/ thing
149 Quyet dinh se 55/2010/QD-UBND ngly 15/12/2010 dm
UBND thanh phe Ha Nei quy dinh dinh mire phan be chi
thu'ong xuyen nam 2011 cho Trung tam giao dyc thuing
xuven IA :
1.900.000 Ong/ h9c sinh/ nam 1.800.000 deng/ h9c sinh/ Warn 2.000.000 Ong/ h9c sinh/ nam
150 Dieu 44 - Luat Ke toan 2003 quy dinh don vi ke toan hop nhat
phai thyc hien &mg viec :
Can al vao cac bien ban ban giao, mb se
ka toin va ghi se ke toan; Gilt nguyen bao cao tai chinh cim can don vi ke toan bi hop nhat
Can ca vAo cac bien ban ban giao, met
se Ice toan va ghi se ke toan; Tong hem bao cao tai chinh cita cac don vi ke toan
bi hap nhat thanh bao cao tai el-Oh can don vi ke toan hop nhat
Gila nguyen bao ea° tai chinh dm cac don vi Ice toan bi hop nhat
151 Trong Luat Gido dye nam 2005 (da &roc sin OA nam 2009),
Dieu 14 (Quan 12 nha nuac ve giao dye), quy dinh:
Nha nude theng nhat quan 12 he theng giao dye quac dan ve Wei dung, ka hoach giao dye, lieu chuan nha giao, quy che thi eft, he thong van bang, thing chi; tap trung quan
12 chat lacing giao dye, thoc hien phan c6ng, phan cap quan 12 giao dye, tang cuing quyen to chit, to chiu trach nhiem
dm ea s6 giao dye
Nha nut theng nhat quan 12 he theng gido dye quac clan ve myc tieu, ehtremg trinh, tieu chuan nha gido, quy che thi cir, he thong van bang, chimg chi; tap trung quan 12 chat Itrong giao dye, [hoc hien phan cOng
Nita nut theng nhat quart 12 he thong gido dye quec clan ve myc tieu, chuang trinh, nei dung, ke hoach gido due, lieu chua'n nha gido, guy che thi eir, he thong van bang, cluing chi; tap trung quan 12 chat lucmg giao dye, thge hen phan ding, phan cap quan 12 gido dye, tang cuing quyen to chit, to chiu trach nhiem dm ca sit giao dye
152 Trong Luat GOO dye nam 2005 (da duce sim dei nam 2009),
Dieu 113, rime 2 guy dinh ye hoat Ong thanh tra giao dye O
cap huyen do:
Truing pheng Giao dye va Dao mo tryc fiat) phy trach theo sir chi dao nghiep vu
dm thanh tra SO Giao dyc va Dao Mo
Truing phang Gido dye va Dao to [rye tiep phy teach theo sg chi dao nghiep vu elm thanh tra cap huyen
Truing phOng Gido dye va Dao to Hoc tiep phy [rich theo so chi dao nghiep vu cim thanh tra BO Giao dye va Deo to
153 Di'eu Ie Truing trung hoe ea sit, truemg trung hoc ph6 thong
va truing ph6 thing c6 nhieu cap hoc (Ban hanh kern theo
ThOng to so: 12/2011/ TT-BGDDT ngay 28/3/2011 dm Be
truing Be Giao due va Dao tao) Dieu 3, mgc 5 quy dinh ve
Nhiem VI.1 va quyen hart cim truing trung hee nhu sau:
Quan 12, sir thing cac nguon lire cho boat Ong giao dye Phoi hem vii gia dinh h9c sinh trong boat Ong gido dye
Huy Ong, quan 12, sir dyng cac nguen lye cho hoat Ong giao dye Ph6i hop vii gia dinh hoc sinh, te chile va cá nhan trong hoat Ong giao dye
Quan 12, sir dung cat nguen km cho boat Ong gido dye PhOi hop vii gia dinh h9c sinh, eac to' chic va toan xa hei thgc hien myc lieu cfia hoat Ong gido dye