Cong ty TNHH Tu vhn Thi^t ke Xay dmg AA thanh lap dupe 5 nam nen con rat non tr^, chua cd the sanh bang cac cong ty xay dung cd ten tuoi va quy mo ldn khac trong va ngoai tinh cho nen kh
Trang 1An Giang, thdng 05 nam 2013
Sinh vien thyc hin: Vo Thi Nggc Tiroi Ldp: DH10KT
MSSV: DKT093155
Giang vien huong dan: Tran Kim Tuyen
KHOA LUAN TOT NGHIEP DAI HOC
KE TOAN XAC DEVH VA PHAN TICH KET QUA KINH DOANH TAI CONG TY
TNHH TU* VAN THIET KE XAY DU*NG
AA
Chuyen nganh: K^ Toan Doanh Nghiep
TRlTOfNG DAI HOC AN GIANG
KHOAKENHTE-QUANTRIKINHDOA1NH
Trang 2Khoa luan dirac cham tai Hoi dong chdm khoa luanKhoa khih te - Qu^n tri kinh doanh ngaythangnam
Ngirdi chim, nhan xet 2:
Ngudi cham, nhan xet 1:
Ngucri huang dan: Tran Kim Tuyen
CONG TRINH HOAN THANH TAI
KHOA KINH TE - QUAN TRI KINH DOANH
TRtfCfNG BI HQC AN GIANG
Trang 3V6 Thi Ngpc Turn
-Truce tien, toi kith guri lei chuc sue kh6e den quy My co va toan M Ban
Giam hieu Truong Dai Hpc An Giang
-Toi xin chan thanh cam on quy My co Khoa Kinh t6 - Quan tri kinh
doanh Truong Dai Hpc An Giang da truy6n dat nhOng kien thuc v6 chng quj^ baotrong thai gian theo hpc tai trucng va tao mpi di^u kien giiip toi hoan thanh
chucng trhth hpc nganh Ke toan Doanh nghiep.
-Toi xin cam en C6 Tran Kim Tuyen da tan tinh gitip d5, hudmg dan, chinhsua nhung sai s6t trong suot thW gian lam khoa Iuan tot nghiep de cho cuon khoaluan nay dupe hoan thanh trong thai gian quy dinh
-Mac du da co nhi^u co ging nhung bai bao cao thuc tap kho tranh khoi sai
sot, rat mong nhan dupe su d6ng gop cua quy thay co de bai bao cao dupe hoan chinh hern.
-Toi cung xin bay to long biSt en chSn thanh dgn Ban Lanh dao Cong tyTNHH Tu vin ThiSt ke Xay dung AA, cac anh, cac chi p Phong Ke toan cuaCong ty da tao mpi dieu kien ve thai gian va khbng gian de toi c6 the hoan thien
bai bao cao thuc tap tot nghiSp tai cc quan.
-Cuoi cung, toi xin kinh chuc quy thay c6 trucrng Dai hpc An Giang dupedoi dao Stic kh6e, thanh cong trong mpi lihh vuc de tiep tuc cong viec gi^ng daycua minh Chuc Cong ty TNHH Tu vln Thiet ke Xay dung AA ngay cang phiat
trien manh me, thanh cong trong mpi du an trong tucng lai.
-Toi xin chan thanh c^m on!
An Giang, ngay 08 thing 05 nam 2013
Sinh vien thuc hien
LOOE CAM CfN
Trang 4Trong ndn kinh te thi trufrng hien nay, canh tranh la mot xu the tat yeu khdngthe trdnh khdi cua cdc cdng ty, canh tranh cung la dong lire thtic day ede cdng ty
san xuat won len tu khdng dinh minh, de ton tai va phat tridn Vi vay phai hoat dong cd hieu qua mdi co the dting vung trdn thi truong, du sue canh tranh vai cac cong ty khac trong va ngoai nude, vita cd dieu kien tich luy, md rong san xuat
kinh doanh, vua dim bdo ddi song cho ngudi lao dong va lam tron nghia vu doi
vdi Nha nude.
Be hoat dong cd hieu qua, cac cong ty phdi thdng qua nghien cdu, phdn tich,danh gia toan bo qua tnnh hoat dong vi kinh doanh cua cong ty dua tren so lieucua k^ toan Thdng qua phan tich, cong ty mdi cd the khai thac het nhung kha
nang tiem tang, hieu rd duqc nhQng tiem an chua duqc phat hien Cung qua do
cdng ty mdi thiy ro nguyen nhan, ngudn gdc cua cac van dd phat sinh va cd giaiphap cu the de nang cao hieu qua hoat dong kinh doanh cda cdng ty
Nhan thuc duqc tdm quan trong tren nen tdi da chqn dd tai "Ke toan xac dinh
va phan tich ket qua kinh doanh tai Cdng ty TNHH Tir van Thiet ke Xay
Trang 5Can bp cong nhan vien Cong cu, dung cu
Cung cap dich vuChi^t khau thucmg maiChi^t kMu thanh toan
Chi phi
CM s^ huuDaihanDir phongDoanhthuDang ki kinh doanhGiam doc
Giant gia hang banGia tri gia tangGia von hang banHop dong
Hoat dong kinh doanhHoat dong tai chinhHang hda
Hang ton khoKhach hang
Ke toan chi phi san xuit
Trang 6Ky thuat san xdt
Kg todn tgng hap
Kg toan ti6n luang
Kg todn tien mat, tign gCri ngan hang
Ke to^n tai san co dinh
Ke todn thanh toan
Kg todn vat tuNha cung dpNginhanNhat ky chung
Ngan sach nha nuac
Nguyen vat lieu
NMn vien van chuyen
Phigu chiPhhng ke toanPhieuxuatkhoQu^n ly doanh nghiepS^n xuit chungS^n xudt kinh doanhSdn xuat thuang maiTrung binh
Ti^n gui ngan hangT6ng hop •
Tai kho^nTai khodn d^u kyThu nhap
Trach nhiem him hanTh&nh pham
Trieu dongTai sdn c6 dinhThanh toan
Uy ban nhan danVan chuygn
Trang 7Bang 3.1: Tinh hinh bien dong doanh thu, chiphf, Iqinhuanqua3 nam45Bang 4.1 S6 cai tai kho^n 511-.55Bang 4.2 S6 cai tai khoan 63260Bang 4.5: S6 cai tai khoan 642164Bang 4.6: S6 cai tai khoan 642268Bng 4.3: S6 cai tai khoan 51572Bang 4.4: S6 cai tai khoan 63575Bang 4.7: S6 cai tai khoan 71177Bang 4.8: So cai tai khoan 81178Bang 4.9: S6 cai tai khoan 91181Bang 4.10: Ket qua kinh doanh cua Cong ty TNHH Tu v^n Thi6t k^ Xay dungAA-thing 12/201283Bang 4.11: KSt qua hoat dong kinh doanh giai doan 2010 - 201284Bang 4.12: Bang t6ng hop chi phi85Bang 4.13: Tinh hinh thuc tS doanh thu qua 3 nam86B^ng 4.14: Bang tong doanh thu BH va CCDV tu cac nam truce chuyen sangtrong nam 201286Bang 4.15: Tinh hinh DT thtrc t^ so vai DT ke hoach qua 3 nam88Bang 4.16: Tinh hinh thuc hien cac cong trinh qua 3 nam89Bang 4.17: Tinh hinh thuc hien chi phi qua 3 nam91Bang 4.18: Tinh hinh thuc hien loi nhuan qua 3 nam94Bang 4.19: Tinh hinh thuc hien LN thuc te so v6i LN k6 hoach qua 3 nam96Bang 4.20: Bang t6ng hop kSt qua phan tich cac nhan t6 anh huong dSn LN cuatung hoat dong101Bang 4.21: Bang phan tich tinh hinh tai san102Bang 4.22: Bang phan tich tinh hinh ngu6n von104Bang 4.23: Bang phan tich ti le thanh toan hien h&nh105B^ng 4.24: Bang phan tich ty le thanh toan nhanh106Bang 4.25: Bang phan tich ty s6 ncr tren v6n chh s^ huu108
DANHMUCBANG
Trang 8Bang 4.26: B^ng pMn tich ty s6 no tren ting t^i san109Bang 4.27: Bang phan tich ty s6 khoan phai thu tren tai san ngin han110Bang 4.28: Bang phan tich ty so khoan phai tra tren thi san ngan hanIllBang 4.29: Phan tich ty suit shih loi tren doanh thu qua 3 nam112Bang 4.30: Phan tich ty suit sinh loi tren tong tai s^n qua 3 nam113Bang 4.31: Phan tich ty suit sinh loi tren v6n chu sd hiiu qua 3 nam114B^ng 4.32: Phan tich ^^ suit sinh Iqi tren ting chi phi qua 3 nam115Bang 5.1: T6ng hop nhung mat tin tai trong cong ty124
Trang 9Bieu do 4.1: Bigu do the hien tlnh hinh thuc hien DT qua 3 nam 2010 - 2012 87BiSu d6 4.2: Bieu do th hien tinh hinh DT thuc t6 so voi DT k^ hoach qua 3nam88Biiu do 4.3: Bi^u d6 the hi^n ty trpng doanh thu theo quy mo cong trtnh90BiSu d6 4.4: Bigu d6 thg hien tinh hinh bi&i dong t6ng chi phi qua 3 nam92
Bieu do 4.5: Bi6u do the hien su bi6n dong lpinhuan qua 3 nam 95
Bieu do 4.6: Bieu do the hien tinh hinh loi nhuan thuc te so vcri loi nhuan kehoach qua 3 nam97Bieu do 4.7: Bieu do the hien tinh hinh tai san cua cong ty qua 3 nam103Bieu do 4.8: Bieu do the hien tinh hinh tai san cda cong ty qua 3 nam104Bieu do 4.9: Biu do the hifn ty s6 kha nang thanh toan107Bieu d6 4.10: Bidu do the hien cac ty so qu^n tri np trong 3 namIllBi^u d6 4.11: Bi6u d6 the hien nh6m chi tieu kh^ nang sinh lbi trong 3 nam 116
DANHMUCBlEUBO
Trang 10So do 2.4: So d6 kS toan xac djnh doanh thu thuin10
So do 2.5: So d6 kS toan xdc djnh gia v6n hang ban13
So d6 2.6: So d6 hach toan chi phi quan ly kinh doanh15
So d6 2.7: So do k6 toan xac djnh doanh thu hoat dong tai chinh17
So d6 2.8: So d6 ke toan xac djnh chi phi hoat d6ng tai chinh19
So do 2.9: So d6 k6 toan xac djnh thu nhap khac21
So do 2.10: So d6 k6 toan xac djnh chi phi khac23
So d6 2.11: So do ke toan xac djnh chi phi thue TNDN25
So d6 2.12: So do hach toan xac djnhkSt quikinh doanh27
So d6 3.1: Day chuy^i sdn xuat be tong39
So do 3.2: So do bo may t6 chiic40
So do 3.3: So d6 bo may k^ toan42
So do 3.4: Trinh tu ghi so ke toan theo hinh thue ke toan teen may vi tinh44
So do 4.1: Quy teinh luan chuyen hoa don GTGT49
So do 4.2: Sa do dong du lieu luan chuySn chteng tir doanh thu tir cong telnh xSydung51
So do 4.3: So d6 hach toan doanh thu thuan thdng 12/201256
Sa d6 4.4: So d6 dong du lieu luan chuyen chiing tir xuit kho ban thanh phim 57
Sa d6 4.5: So do hach todn gia v6n hang ban thang 12/201261
So d6 4.6: So d6 dong du: lieu luan chuyln chung tir chi phi van chuyin62
So do 4.7: So d6 hach to^n chi phi ban hang thang 12/201265
Sa do 4.8: So d6 dong du: lieu luan chuy&n chiing tir CP nhan vien quan ly66
So d6 4.9: So d6 hach toan chi phi quan ly doanh nghiep thang 12/201269
So d6 4.10: So d6 dong du lieu luan chuy^n chiing tir thu tiin Iai ngan hang70
DANHMUCSOBO
Trang 11So do 4.11: So do hach to&i doanh thu tai chinh thang 12/201273
So do 4.12: So do dong dtt lieu luan chuyen cluing tir chi tra lai vay73
So d6 4.13: So d6 hach toan chi phi tai chinh th^ng 12/201275
So do 4.14: So d6 hach toan thu nh^p, chi phikhac thang 12/201278
So do 4.15: So d6 k6 toan xac dinh kSt qua kinh doanh thang 12/201282
Trang 12LCHCAMONi TOMTATii DANH MUC Tf VEET TATiii DANH MUC BANGv DANH MUC BIEU DOvii DANH MUC SO DOvlii Chmmg 1: M6 DAU1
1.1Co so hinh thanh dg tai2
1.2Muc tieu nghien ciiu2
1.3Phucmg phap nghien ciiu21.4Phamvi nghien ciiu2
1.5^i nghta cua de tM nghien ciiu:3
Chuinig 2: CO SO LY LUAN VE K& TOAN XAC BINH VA PHAN TICH KET QUA HOAT DQNG KINH DOANH4
2.1Ke toan xac dinh ket qua kinh doanh ciia hoat dong kinh doanh chinh4
2.1.1KS toan doanh thu ban hang va cung cap dich vy4 2.1.2Ke toan cac khoan giam trir doanh thu6 2.1.3Ke toan doanh thu thu^n10
2.1.4KS toan gia v6n hkag ban112.1.5Kg toan chi phi quan ly kinh doanh132.2Kg toan xac dinh kgt qu^ hoat dong tai chinh162.2.1Kg toan doanh thu hoat dong tai chinh162.2.2Ke toan chi phi hoat dong tai chinh172.3Kg toan xac djnh kgt qu^ hoat dong khac19
2.3.1Kg to^n thu nhapkhac,19
2.3.2Kg to^n chi phi khac212.4Ke toan chi phi thue thu nhap doanh nghiep232.5Ke toan x^c dinh kgt qua kinh doanh252.6PhSn tich kgt qua hoat dong kinh doanh28
2.6.1 Khainiem28
MUC LUC
Trang 132.6.2Tam quan trpng cua viec phan tich kit qua hoat dong kinh doanh282.6.3Muc dich viec phan tich kit qua kinh doanh282.6.4Su cin thiit phdi nang cao hieu qud hoat dong kinh doanh292.6.5Phan tich doanh thu292.6.6Phan tich chi phi292.6.7Phan tich lpi nhuan302.6.8Phan tich ting hop cac chi tieu danh gia hieu qu^ HDKD312.6.9Phan tich thi tnrcmg va moi truong npi bo34
Chmmg 3: GICH THIEU TONG QUAT VE CONG TY TNHH TU" VAN THIET KE XAY D\TNG AA36
3.1Qua trinh hinh th^nh va phat trien cua cong ty363.2To chtic bp may quan ly40
3.3T8 churc cong tac ke toan tai cong ty42
3.3.1So d6 bp may ke toan42
3.3.2Chiic nang, nhiem vu va quyen han cua tung bp phan42
3.3.3T6 chtic he thing chiing tir va ghi chep ban diu433.3.4To chtic van dtmg he thing tai kho^n ki toan 6 c6ng ty443.3.5Ti chiic hinh thiic si ki toan443.3.6Mot si chinh sach ke toan453.4Khai quat chung vi hoat dong SXKD trong 3 nam 2010 - 2012453.5NhQng thuan loi va kh6 khan463.6Phtrcrng hudng phat trien cua c6ng ty trong thai gian toi46
Chmmg 4: KE TOAN XAC DD^H VA PHAN TICH KftT QUA HOAT DQNG KINH DOANH CUA CONG TY TNHH TU VAN THIET KE XAY DUNG AA 48
4.1Ke toan xac dinh ket qua kinh doanh cua hoat dong kinh doanh chinh484.1.1Ke todn doanh thu bdn hang va cung cap dich vu48
4.1.2Ke toan cac khoan giam trtr doanh thu53
4.1.3Ki toan doanh thu thuin544.1.4Kitoangidvinhangban564.1.5 Ki toan chi phi qu^n ly kinh doanh614.2Ki toan xac dinh kit qud hoat dong tai chinh694.2.1Ki toan doanh thu hoat dong tai chinh694.2.2Ki toan chi phi hoat dong tai chinh73
Trang 144.3Ki toan xacdinh kit qua hoat dpng khac764.4Ki toan chi phi thue thu nhap doanh nghiep794.5Ki toan xac dinh kit qua kinh doanh794.6Phan tich kit quh hoat dpng kinh doanh85
4.6.1Phan tich doanh thu85 4.6.1.1Phan tich chung ve doanh thu ciia cong ty qua 3 nam 2010-2012 85
4.6.1.2Phan tich hoan thanh ki hoach qua 3 nam884.6.1.3NMn t6 ^nh hu^ng din doanh thu89
4.6.1.4Phan tich tinh hinh thtrc hien cac cong trinh qua 3 nam89
4.6.2Phan tich chi phi914.6.2.1Phan tich chung vi chi phi ciia cong ty qua 3 nam 2010-2012914.6.2.2Biin dpng chi phi qua 3 nam924.6.2.3Nhan ti ^nh huong din chi phi934.6.3Phan tich lpi nhuan934.6.3.1Phan tich chung ve tinh hinh biin dpng lpi nhuan ciia c6ng ty qua 3
nam 93 4.6.3.2Biin dpng lai nhuan qua 3 nam95
4.6.3.3Phan tich tinh hinh thtrc hien ki hoach96
4.6.3.4Phan tich cac nhan t6 anh htr^ng din ting lpi nhuan truac thui 97
4.6.4Phan tich ting hop cac chi tieu ddnh gia hieu qua HDKD102
4.6.4.1Phan tich khai quat tinh hinh tai s^n va nguon v6n ciia cong ty 102
4.6.4.2Phan tich cac ty si kh^ nang thanh toan va sir dung v6n105
4.6.4.3Phan tich cdc ty so quan tri no107
4.6.4.4Phan tich cac ty si ve kha nang shih lai1124.6.5Phan tich thi truong va moi truang kinh doanh116
Chuwng 5: NHN XET, KIEN NGHI, GIAIPHAP VA KET LUAN122
5.1 Nhan xet1265.2Kiinnhi1295.3Giaiphap1295.3.1 Hoan thien bo may ki toan1305.3 2 Hoan thien he thing chumg ttr1305.3.3Hoan thien si ki toan1305.3.4Ve cac kho^n dtr phbng131
Trang 155.3.5Tang ca clu ngu6n v6n1325.3.6Gia tang doanhthu1335.3.7Giam chi phi1345.3.8Hoan thien ^^ so quan tri nq1355.4K6tluan136
TAI LIEU THAM KHAO
Trang 16SVTH: Vo Thi Ngoc TuoiTrang 1
1.1 Ly do chgn de tai
Trong qua tiinh phat trien cua nen kinh te hien nay (3 nude ta, san xuat kinh
doanh la mot hoat dong kinh ti hit siic da dang va phuc tap, de co the tin tai vaphdt triin cac cdng ty phai tir chu va chu dong trong qua trinh sdn xuit kinh doanh
va tan dung toi da tiim nang von co ciia cong ty nhim dat hieu qua kinh te cao nhat.
Ngoai ra, cac cong ty ph&i tiin hanh san xuat, tien hanh tieu thu san pham de thutiin vi tao nen doanh thu cho cong ty minh, day cflng la mot bp phan quan trpngquyet dinh sir ton tai cua cong ty Cdc cong ty kinh doanh chi nham muc dich la thulpi nhuan, vi vay doi h6i cac cong ty phai kinh doanh sao cho doanh thu ban hangph^i Ion hem chi phi b6 ra (bao gom gia von, chi phi ban hang, chi phi quan lydoanh nghiep, chi phi kh^c)
Trong hang bdn nhung nam gan day, voi sir canh tranh va phat tri^n cua nen kinh
td thi truong cac cong ty can nlm nhiing thong tin, s6 lieu chinh xac, kip thai Tir donha quan ly cd the de ra phuomg an kinh doanh sao cho phu hop voi tinh hinh thuc
te nham t6i da hoa loi nhudn Mac khac, tir kdt qua kinh doanh do ma cd the dirdoan diroc kh^ nang thu hut v6n dSu tir cua cong ty, bdi nha dau tir chi dau tu vao
nhung noi cd loi nhuan cao.
Nhung y^u to tren lai cang dac biet quan trong doi voi cac cong ty kinh doanh
tren Hnh vuc xay dung va cac cong trinh xay dung, san lap mat bang Biy la mot
loai hinh kinh doanh rat nhay cdm voi sir bien dong ciia moi truong xung quanh,didn hinh la: cac chinh sach v dau tu xay dung tir phia chinh phu, kh^ nang thu hut
cac ngudn v6n ho trp tir nude ngoai nhu: ODA, FDI phuc vu cho xay dung cong trinh cong cong nhu: duong xa, truong hoc, benh vien ; cung vdi nhiing bien dong
trong ndn kinh ke cung it nhieu hnh hudng den nhu cau xay dung, do do tac dong
den hoat dong kinh doanh tren ltnh vuc xay dung va cac cong trinh xay dung Bong
thai dhy cung la mot lihh vuc kinh doanh ton tai nhieu doi thu canh tranh, d^c biet
la d khau diu thdu Cong ty TNHH Tu vhn Thi^t ke Xay dmg AA thanh lap dupe 5
nam nen con rat non tr^, chua cd the sanh bang cac cong ty xay dung cd ten tuoi va
quy mo ldn khac trong va ngoai tinh cho nen khi cac cong ty ldn nay bidn dong thitinh hinh hoat dong kinh doanh cua cdng ty cung bien dong theo
Nhung chi dua vao xac dinh ket qu^ kinh doanh thi cung chua cd thi ddnh giachinh xac tinh hinh kinh doanh la cd hieu qud hay khdng ma chiing ta con phdi diphan tich tirng yeu to trong ke toan xac dinh kinh doanh thi mdi cd the kit luan moteach chinh xac va khach quan dupe tinh hinh kinh doanh cua cdng ty, nhd cd phtotich ket qua kinh doanh nay ma cdng ty cd the biet dupe nhung uu va nhupc diem,
xac dinh dupe nguyen nhan, ngudn gdc cua cac van de phat sinh, phat hien va khai thac cac ngudn lire tiem t^ng cua cdng ty, nhung xu hudng phat trien cua cdng ty,
hay nhung biin dong vi doanh thu, chi phi, loi nhuan, Tir do fun each kh^c phuc
Kitodn xdc dinh vdphan tich kit qua kinh doanh tgi Cdng ty TNHH Tu vanThiet keXay dung AA
CHlTONGl MCJBAU
Trang 17SVTH: Vo Thi Ngqc TuoiTrang 2
Ketodn xdc (link vdphdn tich ket qua kinh doanh tgi Cong ty TNHH Tw van
Thiit keXdy dung AA
nhiing yeu kem, ding thai di ra nhung ki hoach va chien Ivrgc mdi nhim giiip c6ng
ty phat trien 6n djnh va ben vung trong tuang lai
La sinh vien truang Dai hoc An Giang, sau mot thai gian thuc tap tai Cong tyTNHH Ttr vin Thiit ke Xay dung AA, nhan thuc dugc tam quan trgng cua viec xacdinh va phan tich kit qud kinh doanh trong c6ng ty san xuat noi chung va c6ng tyndi rieng, toi da di sau nghien ciiu di tai: "Ke toan xac dinh va phan tich ket quakinh doanh tai Cong ty TNHH Tir van Thiit ke Xay dung AA"
1.2Muc tieu cua di tai:
-Tim hiiu thuc ti tren ca s^ phan tich, danh gia cac ket qu^ kinh doanh macong ty da dat dugc di tim hi^u mot each chinh xac vi tinh hinh kinh doanh, tinh
hinh sur dung v6n, kh^ nang thanh toan cua cong ty, nMt la tim ra nhting mat yeu
kem lam anh huang din hoat dong kmh doanh tai C6ng ty TNHH Tu vin Thiit kiXay dtmg AA
-Tiin hhnh phan tich kit qu^ kinh doanh cua cong ty qua 3 nam til nam 2010den nam 2012 di phat hien ra nhung tin tai va nguyen nhan anh hudng den ket quakinh doanh cua cong ty Tir do, dua ra mot so giai phap, kien nghi nham khac phuckho khan va phat huy nhdng mat thuan lai cua cong ty cho muc tieu lau dai la nangcao lai nhuan va quan ly tit tinh hinh thi chinh cua cong ty
1.3Doi tirong, pham vi nghien cihi:
-Doi tupng: Xac dinh va phSn tich hieu qua hoat dgng kinh doanh bao gom cac
noi dung sau:
.+ Xac dinh doanh thu, chi phi.
+ Xac dinh kit quit hoat dong tai chinh
+ Xac dinh kit qu^ hoat dong khde
+ Phan tich kit qu^ kinh doanh thong qua cac chi tieu doanh thu, chi phi va lai
nhuan.
+ Phan tich hieu qu^ sir dung vin va kh^ nang sinh lai cua vin
+ Phan tich khai quat tinh hinh tai chinh cua cong ty
-Pham vi nghien cuu:
+Vi khbng gian: Chuyen di dugc thuc hien tai Cong ty TNHH Tu vin Thiit
ki Xay dung AA
+V6 thM gian: De tai dugc thuc hien tir 14/01/2013 din 14/04/2013
+V6 noi dung: Tim hiiu ki toan xac dinh kit qua hoat dong kmh doanh taiC6ng ty TNHH Tu vin Thiit ki XSy dung AA thang 12 nam 2012 va phan tich kitqud kinh doanh qua 3 nam 2010 - 2012
Trang 18SVTH: Vd Th\ Ngpc TuoiTrang 3
Ke todn xdc dinh vd phdn tich kit qua kinh doanh tqi Cong ty TNHH Tit van
ThiitkiXaydungAA
1.4Phuwng phap nghien cuu:
? Phuong phap thu thap:
-Thu thap du lieu sa cap: Quan sat, trao doi true tiep voi nhan vien phong ke
todn tai chinh ciia Cong ty TNHH Tu v^n Thiet kg Xay dung AA
-Thu thap du lieu thu cip:
+Tim hieu ede van ban ve che do ke toan Men hanh: He thong chuan muc, thong tu, quyet dinh 15, Mat ke todn
+Thu thap du lieu da du^e xu ly thong qua cac nhan vien ke toan nhu: cac bao cao kit qua hoat dong ldnh doanh, cac chiing ttr kg toan, so cai, nhat ky chung, s6 chitiet
+Tham khdo giao trinh, thong tM tu sach, bao, internet va cac de tai cua sinh vien khoa trucrc.
? Phuwng phap xu ly du lieu:
Tong hop cac chung tir, so sach, bang bdo cao ket qua hoat dqng kinh doanh co lien quan Dong thai sue dung phuang phap phan tich, th6ng ke, so sanh nhdm dua
ra nhan xet va danh gid chinh xdc ve tinh hinh hoat d^ng cua cong ty trong 3 nam
qua.
1.5Y nghla nghien cuu
Viec nghien ciiu de tdi giiip t6i hoc duoc nhieu kinh nghiem thong qua vide van
dung ly thuyet da hoc vao thuc tien.
Qua khoa Man toi co the biet duoc lam edeh nao d6 hoan thien cong tdc ke todnxdc dinh va phan tich tlnh hinh kinh doanh sao cho cd hieu qud mang lai hieu qua
cao cho cong ty Ben canh do, con tint ra duoc nhung uu diem va khuyet diem trong
cong tdc phan tich va ddnh gid, de tir do de xuat nhirng giai phdp va kign nghi phu
hop gop phan lam nang cao hieu qud hoat dong san xuat kinh doanh cua cong ty.
Trang 19SVTH: Vo Th( Ngpc TwffiTrang 4
Tai khoan 511 khong cd si du cuii ky
Doanh thu ban s^n pham,
hang hoa, bit dpng san dau
tu va cung cip dich vu cua
doanh nghiep da thuc hien
trong ky ke toan.
-So thue TTDB, thue XK,
thue GTGT theo phucrng phap
khiu trir phai npp tinh tren doanh
thu ban hang thuc te va da dupe
xac dinh la tieu thu trong ky.
-So chiet khau thuong mai,
doanh thu cua hang ban bi tra lai
va giam gia hang ban ket chuyen
trir vao doanh thu cuoi ky.
-K/C doanh thu thuan vao
ben co TK 911 "Xac dinh kit
qua kinh doanh".
Kitodn xdc dinh vdphdn tich kk qua kinh doanh tqi Cong ty TNHH Tie van
ThikkiXdydungAA
CHITONG2
CO SOT LY LUAN VE KE TO AN XAC BINH VA PHAN TICH
KET QUA HOAT BONG KINH DOANH
Do don vi thuc tap ap dung che do ke toan doanh nghiep vita va nho nen co so ly
luan se trinh biy theo Quyit dinh s6 48/2006/QD-BTC ngay 14/09/2006 cua Botrudng Bo Tai Chinh
2.1 Ke toan xac dinh kit qua kinh doanh cua hoat dohg kinh doanh chinh
2.1.1 Ke toan doanh thu ban hang va cung cap dich vu.
2.1.1.1 Khai niem.
TS Phan Due Dung 2006: 592.
Doanh thu ban hang va cung cap dich vu la toan bo so tien thu dupe tir giaodich va nghiSp vu phat sinh doanh thu trong ky ke toan nhu: bin sin pham, hanghoa, cung cip dich vu cho khach hang bao g6m cac khoan phu thu va phi thu them
ngoai gia ban (neu co).
2.1.1.2 Tai khoan sh dung.
Bo Tai chinh 2007: 363 - 364
Ke toan doanh thu ban hang va cung cap dich vu c6 4 tai kho^n cap 2:
-Tai khoan 5111: Doanh thu bin hang hoa
-Tai khoan 5112: Doanh thu ban cac thanh phim
-Tai khoan 5113: Doanh thu cung cap djch vu.
-Tai kho^n 5118: Doanh thu khac
NOTK 511CO
Trang 20SVTH: V6 Thi Ngpc TwoiTrang 5
Ketodn xdc dinh vdphdn tick kit qua kitih doanh tqi Cong ty TNHH Tu vin
ThiitkiXdydungAA
2.1.1.3Chung tu sir dung.
Bo mon Kg Toan - Tai chinh 2006: 276.
-Hoa don GTGT, h6a don ban hang.
-Phieu thu, phieu xuat kho.
-Giay bao co cua ngan hang.
-Bang ke ban lg h^ng hoa, bgng thanh toan hang dai ly
2.1.1.4Dieu kien ghi nhan doanh thu.
TS Phan Blic Dung 2006: 592.
Doanh thu vk chi phi lign quan dgn chng mot giao dich phi duqc ghi nhandong thai theo nguygn tac phu hop va phai theo nam tai chinh
-Chi duqc ghi nhan Ik doanh thu vao TK 511 khi san lupng, hang hoa, thanhpham da xac dinh la duqc tigu thu
-Gia ban duqc hach toan la gia ban thuc tg, la s6 tign ghi trgn hoa don
-Trong tirng loai doanh thu lai duqc chi tiet theo tung th6 doanh thu nhu
doanh thu ban hang co thg chi tiet thanh doanh thu ban s&n pham, hang hoa
-Ngu trong ky ke toan phat sinh cac khoan giam trir doanh thu nhu ban hang
va cung cap dich vu nhu chigt khau thuong mai, hang ban bi tra lai, giam gid hangbdn thi phdi duqc hach toan rigng biet trgn cac tai khodn 5211, 5212 va 5213
-Cuoi ky kg toan, todn bq doanh thu thuan thuc hien trong ky kg todn duqckgt chuygn vao TK 911 "Xac dinh ket qua ldnh doanh"
>Biiu kien ghi nhan doanh thu ban hang:
-Cong ty da chuyen giao phan ion rui ro va lqi ich gan lign.voi quygn s^ him
san pham hoac hang hoa cho nguoi mua.
-Cong ty khong con nam gift quyen qudn ly hang hoa nhu nguoi s^ hftu hanghoa hoac quygn kigm soat hang h6a
-Doanh thu duqc xac dinh tuong doi chac chan.
-Cong ty da thu duqc hoac se thu duqc lqi ich kinh tg tit giao dich ban hang.-Xac dinh duqc chi phi lign quan dgn giao dich ban hang
>Dieu kien ghi nhan doanh thu cung cap dich vu:
-Doanh thu duqc xac dinh tuong doi chac chan.
-Co kha nang thu duqc lqi ich kinh tg tit giao djch cung dip dich vu do
-Xac dinh duqc phn cong viec da hoki thanh vao ngay lap Bang can dgi kg
toan.
-Xac dinh duqc chi phi phat sinh cho giao dich va chi phi de ho^n thanh giaodich cung cap dich vu d6
Trang 21SVTH: Vo Thi Ngqc TiraiTrang 6
Tai khodn 521 khong c6 so du cu6i ky
c) Sir do hack toan.
Bp Tai chinh 2007: 787 - 788
Cu6i ky khi tinh s6 thu6 GTGT phdi loai b6 so thue GTGT cua khodn chietkhau thuong mai, hang ban bj trd lai, giam gia h^ng ban phat sinh trong ky
Ket chuyen toan bp so tien chiet
khau thuong mai, tri gia hang bdn
bi trd lai, cac kho^n gi^m gia hangban phat sinh trong ky vao ben no
TK 511 ii xac dinh doanh thu
thuan trong ky.
So tien chiet khau thuong mai,
tri gia hang ban bi tra lai, cac
khoan gidm gia h^ng ban, da tra
lai cho nguoi mua hoac tihh trir
vao no phai thu cua khach hang ve
so sdn phdm, hang h6a da ban ra.
Ketodn xdc dink vdphan tick kit qua kinh doanh tqi Cong ty TNHH Tie van
Thiit ki Xdy dung AA
2.1.2 Ke toan cac khoan giam trir doanh thu.
Cac khodn giam trir doanh thu bao gom: chiet khau thuong mai, hang ban bitrd lai, giam gia hang bdn, thu6 TTDB, thue xu^t kMu, thud GTGT phai npp theo
phtrong phap true tiep.
2.1.2.1 Chiet khau thuong mai, hang ban bi tra lai, giam gia hang ban.
a) Khdi niem
TS Phan Dire Dung 2006: 611
Chi6t khlu thtrong mai: la khoan doanh nghiep ban gi^m gia niem yet chokhach hang mua hang v6i khoi luong Ion
Gia tri hang ban bi tra lai: la gia tri khoi luong hang ban xac dinh la da ban bi
khach hang tra lai va tir choi thanh toan.
Giam gia hang ban: la khoan giam trir cho nguoi mua do hang ban kem phamchat, sai quy edeh theo quy dinh trong hop dong kinh te hoac lac hau thi hieu
b) Tdi khoan sir dung
Bo Tai chtnh 2007: 386
-Tai khoan 5211: "ChiSt khdu thuong mai"
-Tai khoan 5212: "Hang ban bi tra lai".
-Tai khoan 5213: "Giam gia hang ban".
Ngoai ra ki toan con sir dung mot s6 TK lien quan khac nhu: TK 111, TK 112,
TK 155, TK 156, TK 3331
NOTK 5211,5212,5213CO
Trang 22Trang 7
SVTH: Vo ThjNgoc Tuoi
So do 2.2: So do hach toan chiet khSu thuong mai, hang ban bi tra lai, giamgia hang ban thuoc doi tirong chiu thue GTGT (theo phurong phap true tiip).2.1.2.2 Thue GTGT phai nop theo phuong phap true tiep
TS Phan Due Dung Khoa kinh tg 2006: 624 - 625.
Thue GTGT la mot loai thug gian thu tinh tren khoan giam gia tri tang them
cua hang hoa, dich vu phat sinh trong qua trinh tir san xuit, luu thong dgn tieu dung.
Cuoi ky, xac dinh thug GTGT phai nop theo phuang phap true tiep, kg toan
ghi:
Nhap kho hang
tra lai.
Doanh thuCKTM, hangban bi trd lai,
GGHB kh6ng cd
thug GTGT
CKTM, hang b&i
bi tra lai, GGHB
da tinh toan hoac
chap nhan tinh
toan cho nguoi
Thug GTGT
TK 3331
T6ng giathanhtoan
Doanh thu
phat sinh
TK5211,5212 5213TK111,112
TK511
Ke todn xdc dinh va phdn tick kit qua kinh doanh tgi Cong ty TNHH Tu van
Thiit ki Xay dung AA
> Sff dd hqch todn cdc khodn CKTM, hang ban bi trd lai, giam gid hang banthuoc ddi tuong chiu thai GTGT tinh theo phuang phdp khdu trit nhu saw
Trang 23SVTH: Vd Thi Ngpc TieffiTrang 8
Ki todn xdc djnh vd phan tich kit qua Icinh doanh tgi Cong ty TNHH Tw van
Thiit ki Xdy dung AA
Na TK 511 - Doanh thu ban hang va cung cip dich vu
Co TK 3331 - Thud GTGT phai npp theo phuong phdp true tiSp
S6 thue GTGT phai nop trong trudng hop nay dupe xac djnh nhu sau:
! Sdthu^GTGT = GTGT cua h^nghda _ ^ xudt ^ GTGT!
I phai nop dich vu ban raj
>„ _.,.„ „ ^ j
Trong d6:
,-,
j GTGT cua hang _ Doanh thu cua hang GTGT ciia hang j
; hda, dich vu ban ra ~ hda dich vu ban ra hda, dich vu ban ra ;
i1J
2.1.2.3Thue tieu thu dac biet.
TS Phan Diic Dung 2006: 625
Thue TTDB la mot thue gian thu tinh tren gia ban (chua co thu^ TTDB) d6ivdi mot s6 mat hang nhit dinh ma doanh nghiep san xuat; hoac thu tren gia nhapkhiu v^ thue nhap khdu doi vdi m6t s6 mat hang ma doanh nghiep nhap khiu
Doi voi cac hang hoa thuoc dien chiu thue tieu thu dac biet, khi van chuyentren dubng phai co du bien ban nop thue va giiy van chuySn hang hoa da n6p thu6.D6i voi h^ng dtr trii tai kho hang, cua hieuphhi co giay to ch^ng minh da nopthug (bien Iai, hda don)
M6i mat hang thuoc dien chiu thud tieu thy dac biet chi phai chiu thue nay motldn hie lh sau khi mat hang do da chiu thue tieu thu dac biet d khau san xuit thikhong ph^i chiu thud Ian thti hai khi luu thong tren thi truemg Co sd san xuat mathang nay chi chiu thue tieu thy dac biet ma khong chiu thuS GTGT, con co sdthuong nghiep kinh doanh mat hang do chi chiu thuS GTGT ma khong phai chiuthue tieu thy dac biet
Phuong phap tinh thue TTDB:
! Thue TTDB ph^i nop = Gia tinh thue TTDB - ThuS suat thug TTDB
'-•.„._^ - — - -^ ^_.-.J 2.1.2.4Thug xuat khau.
TS Phan Due Dung 2006: 625 - 626.
Thue xudt khiu la loai thue true thu, tinh true tiep tren'tri gia cac mat hang xut
Trang 24SVTH: Vo Thi Ngpc TtrffiTrang 9
Thug TTOB thug (
XK, thug GTGT(true tiep) phai nop
Sff d6 2.3: Sff do hach toan thui TTBB, thue xuat khau, thu GTGT phai nop
theo phuomg phap true tiep
2.1.3 Ke toan doanh thu thuan.
2.1.3.1Khai niem.
PGS TS Vo Van Nhi 2011: 206.
Doanh thu thuan I^ khoan dpanh thu b^n hang sau khi da tru cac khoan giamdoanh thu nhu: thud TTDB, thug xuat khau, khoan CKTM, khoan gikm gia hangban va doanh thu hang ban bi tra lai (va khokn thug GTGT tinh theo phuong phap
true tiep).
IDTBHHangThue TTDB, thug XK, :
j ^^ = va - CKTM - ban bi - GGHB - thug GTGT theo \jCCDVtrk laiphuong phap trite tiep j
2.1.3.2Phuong phap xac dinh doanh thu thuan.
Bo m6n Kg Toan - Tai chinh 2006: 261 - 262.
-Doanh thu thuan phat sinh tir cac giao dich duoc xac dinh bang gia tri hop lynhat cac khoan da dupe hoac se thu dupe sau khi tru cac khokn chigt khau thuongmai, gidm gia hang ban, gia tri hang ban bi tra lai va cac khoan thug xuat khiu, tieuthu dac biet, GTGT (neu cd)
-Doi voi skn pham, hang hoa, dich vu chiu thug GTGT theo phuong phap khiu
trir thug, "Doanh thu bdn hang va cung cap dich vu" dupe phkn anh theo gia tien chua co thug GTGT.
Ketodn xdc dinh vdphan tick kit qua kinh doanh tqi Cong ty TNHH Tw van
Thiit kiXdy dung AA
Thue xuit khau dupe ttnh can cii vao so lupng tung mat hang tinh thug va thugsuit tung mat hang C^ch thih s6 thug phai npp nhu sau:
' TWxnitS6 lupng mat hangGia tinh thuThug xuit!
\./T ™\ = chiuthuikgkhaitrong x bSngd6ngViet x t ^ ^a ;
j khau pM nop^^khaihanghoaNamtoeXK jSau day la so do ting quat thug TTDB, thug xu^t khiu, thug GTGT phai nop theo
phuong phap true tiep.
TK 3331,3332,3333TK 511
Trang 25Trang 10SVTH: Vd ThiNgoc Turn
So dd 2.4: So do kd toan xac dinh doanh thu thuan
duoc hangNhan
Doanh thu ban hang
hoa, sdn pham, dich vu.
nhau gitSa cdc don vi true thuoc trong cung mot Cong ty, Tdng Cong ty.
-Trucmg hop ban hang theo phuong thiic trd gdp thi c6ng ty ghi nhan doanh thuban hang theo gia ban \xk ngay, phln lai tra cham ghi vao DT hoat dong tai chinh
-D6i voi trucmg hop cho thue tai san, c6 nhan truoc tien thud cua nhieu nam thi
doanh thu cung dp dich vu ghi nhan cua nam t^i chinh la so tien cho thue duoc xac
dinh tren co s^ l^y toan bo tong so tidn thu duoc chia cho so nam thue tai san.
-Cac kho^n giam trir doanh thu nhu: Chidt khdu thuong mai, gidm gia hang
ban, hang ban bi tra lai duoc hach toan ridng Can cii vao noi dung cua tung kho^n
muc n^y dd hach toan vao cac khoan quy dinh vk lam cSn cii xdc dinh doanh thu
thuan.
-Ndu trong ky cong ty da vidt hoa don va thu tien khach hang nhung den cudi
ky vin chua giao hang cho ngubi mua thi chua duoc coi la tidu thu va khdng duocghi v^o t&i khoan doanh thu ma chi ghi vao ben cd cua tai khodn 131 vd khoan dathu cua khach hang Khi giao cho khach hang rdi mdi ghi vao tai khodn doanh thu
2.1.3.3 So do hach toan.
Trang 26SVTH: Vo Thi Ngpc TuffiTrang 11
Gia von hang ban bi tra lai
dich vu da tieu thu trong ky., „ ,„ , ,.
Khoan hoan nhap du phongChi phi NVL, nhdn cong vugt tren gjam gid hang t6n kho cu6i nammuc binh thuong, chi phi SXC co dinh tai chinh
khong phan b6, khong duoc tinh vao triT^^ , , ., k ^.
6 v & Ket chUygn gm von than)!
pham, hang h6a, dich vu vao
Khoan hao hut, mit mat cua hang ton ben ng TK 911 dS xdc dinh ktkho sau khi trir di phdn b6i thuong.qu^ kinh doanh
Chi phi xay dung, tu chS TSCD vugt
tren muc binh thuong.
Khoan chenh lech s6 du phong giam
gia HTK phdi lap nay Ion hem khodn du
phong da lap nam truoc.
Tai khoan 632 khong co s6 du cu6i k^
2.1.4.3 Chiing tit sir dung.
Bo mon Ke Toan - Tai chinh 2006: 264 - 265.
-Phieu nhap kho, phieu xuat kho.
-Being tong hgp xuat, nhap ton.
-Bdng phan bo gid.
-Phieu xuat kho kiem van chuyen noi bo.
Tri gid v6n thanh phim, hang hoa,
Ke todn xdc dinh vd ph&n tick ket qua kinh doanh tqi Cdng ty TNHH Tu vanThiitkeXaydungAA
2.1.4 K6 toan gia von hang ban.
2.1.4.1Khai niem.
PGS TS Vo Van Nhi 2011: 207.
Gid von hang ban la gia thuc te xuat kho cua so sin pham da ban dugc (hoacg6m ca chi phi mua hdng phan bo cho hang hoa da ban ra trong ky - doi voi doanh
nghiep thuong mai), hoac la gid thanh thtrc te lao vu, dich vu hoan thdnh, da dngc
xac dinh la tieu thu, va cac khoan khac dugc tinh vao gia von de xac dinh k^ quakinh doanh trong ky
Cac phucmg phap xudt kho: gia nhap truoc xuat truac (FIFO), gia nhap sauxuit trudc (LIFO), gia thuc t dich danh, gia binh quan gia quyen
2.1.4.2Tai khoan sv dung va ket cau tai khoan.
PGS TS Vo Van Nhi 2011: 207 - 208.
-Tai khoan sii dung: TK 632: "Gia v6n hang ban".
-Cac doanh nghiep hach toan hing ton kho theo phuong phap k^khai thuongxuyen hoac kidm ke dinh ky d^u su dung tai khoan 632 Noi dung k^t ciu TK 632
NOTK 632CO
Trang 27Trang 12SVTH: Vd Thi Ngpc Tuffi
2.1.4.5 So do hach toan.
Bp Tai chinh 2007: 799
sdi1Kmph^ v ' xuat ban trong ky
S6 lupng hangnhap trong l^'
S6 lupng hangton dau ky
CP thu mua phan b6 CPthumuaphdtcho hang ton ddu ky + sinh trong ky
Tri gia mua hang :
xudt ban trong ky |
Tri gia mua hang+ nhap trong ky
Gia mua hang
ton dau ky
CPthumuaphdtsinh trong ky
CP thu mua phan b6cho hang t6ndduky
jCPthumuaph^
Kitodn xdc dinh vdphdn tick kit qua kinh doanh tqi Cong ty TNHH Tw van
Thiit keXdy dung AA
-Phieu bdo thanh pham con lai cuoi ky.
-Bien bdn kiem ke thanh pham.
2.1.4.4 Phuong phap tinh gia von hang ban.
Bo mon K6 Todn - Tai chinh 2006: 265 - 266.
Co 4 phuong phap xac dinh tri gid hang xuat kho de tinh vao gid von hang bantrong ky:
-Phmmg phap nhap truac - xudt truoc (FIFO).
-Phucmg phap nhap sau- xuat tnrac (LIFO).
-Phuang phap don gid binh quan gia quyen
-Phuang phdp thuc te dich danh
^> Tuy tirng loai hinh cong ty se lua chon phuang phdp xuat kho phu hop Khisur dung phuang phdp nao thi phai dp dung thong nhat trong mot ky ke toan va dang
ky ngay tir ddu nien dp ke toan Khi thay doi phuang phdp phai dpi cham diit kybao cdo k6 toan va ghi ro trong bang thuyet minh bao cdo tai chinh
> Chtiy:
Trong doanh nghiep thuang mai, cuoi ky cdn phai phan bo chi phi thu mua hanghod (TK 1562) cho hang hoa ban ra de tinh vao gia v6n hang ban
Phuang phdp phan bo chi phi thu mua hang hoa ban ra trong ky dupe tinh theo
cong thuc nhu sau:
•^^ Phan b6 theo gia tri mua:
Trang 28Trang 13SVTH: Vo ThiNgpc Turn
See d6 2.5: So do ke toan xac dinh gia von hang ban.
2.1.5 Ke toan chi phi quan ly kinh doanh
2.1.5.1 Ke toan chi phi ban hang.
a) Khdi niem
PGS TS Vo Van Nhi 2011: 214.
Chi phi ban hang la toan bo chi phi phat sinh trong qua tnnh tieu thu san pham,hang hoa va dich vu cua cong ty bao gom cac chi phi: chi phi nhan vien ban hang,chi phi vat lieu bao bi, chi phi dting cy, do dung, chi phi khdu hao TSCD, chi phi
dich vu mua ngoai, chi phi khac bang tien.
b) Npi dung va kit cau tdi khoan
PGS TS Vo Van Nhi 2011: 215
D8 xac dinh chi phi ban hang k^ toan sh dung TK 6421: tai khoan nay dung d^ph^n anh cac chi phi thtrc t^ phat sinh trong qua trinh tieu thu thanh phim bao g6mede chi phi bao qudn, d6ng goi, van chuy^n, gidi thieu, bdo hanh san phdm
Cuoi ky K/C gia von cua
TP, dich vu da ghi bdn
TK911
Hoan nhap dtr phong
giam gia hang ton kho.
Tri gia hang ton kho hao
hut, mat di tinh vao gia
Scr do hach toan TK 632 duoc the hien nhu sau:
TK152,153,156,138_TK 632
Ketodn xdc dinh vdphdn tick kit qua kinh doanh tgi Cong ty TNHH Tu van
Thiit kiXdy dungAA
Trang 29SVTH: Vo Thi Ngpc TicoiTrang 14
e xac dinh ket qua kinh doanh
Tai khodn 6422 khong co so du cuoi ky
Cac khoan gidtn trir chi phiQLDN phat sinh trong ky hach toan
K/C chi phi QLDN vao TK 911
Tap hop chi phi quan V}
doanh nghiep phdt sinh trong
ky.
kinh doanh.
Tai khoan 6421 khong co s6 du cu6i k^
b) Chieng tic sit dung
Bo mon K6 Todn - Tai chinh 2006: 309.
-Hoa don thu^ GTGT, hoa don thong thuong.
-Phiu thu, phieu chi, Gidy bao no, bao co.
-Bang ke thanh toan tam ung va cac chutng tit khac co lien quan.
2.1.5.2 Ke toan chi phi quan ly doanh nghiep.
a)Khdi niem
PGS TS V6 Van Nhi 2011: 216
Chi phi quan ly doanh nghiep la cac chi phi lien quan toi toan bo hoat dqngqudn ly kinh doanh, qudn ly hanh chinh, quan ly hanh chinh, quan ly dieu hanhchung cua toan donh nghiep, bao gom: chi phi nhan yien qudn ly doanh nghiep, chiphi vat lieu, chi phi d6 dung van phong, chi phi khiu hao TSCD, chi phi dich vumua ngoai, chi phi du phong, thue, phi, le phi, chi phi khac bang tien
b)Tai khoan sic dung
PGS TS Vo Van Nhi 2011: 217.
BS xac dinh chi phi quan ly doanh nghiep ke toan sir dung tai kho^n 6422: Taikhoan nay dung de phdn anh toan bo nhung khodn chi phi phat sinh c6 lien quanden quan ly hanh chinh va qudn tri kinh doanh ma cong ty da chi ra nhu luong nhanvien qudn ly, chi phi dung cu van phong
Tai khoan 6422 cung khong co so du cuoi ky
Tai khoan 6422 - Chi phi quan ly doanh nghiep
NOTK6422CO
Cdc kho^n giant trir chi phi ban
hang phat sinh trong ky hach toan.
KSt chuy^n chi phi b^n hangvao TK 911 de xac dinh kSt qu^
Tap hop cac chi phi thuc
tS phat sinh trong qud tnnh
tieu thu s&n pham, hang hoa
dich vu cua doanh nghiep.
Ketodn xdc dink vaphdn tick kit qua kinh doanh tqi Cong ty TNHH Tu van
Thiit ki Xdy dung AA
TK 6421 kh6ng c6 so dir cu6i ky
Tai khoan 6421: "chi phi ban hang"
NOTK 6421CO
Trang 30Trang 15SVTH: Vo ThiNgoc Tuoi
So' do 2.6: So' do hach toan chi phi quan ly kinh doanh.
Khoan thu gi^m chi phi
Trich lap DP no ph^i thu khd doi
Kitodn xdc ctinh vdphan tick kit qua kinh doanh tgi Cong ty TNHH Tie van
Thiit ki Xdy dung AA
c)Chung tie sft dung
B6 m6n K6 Toan - Tai chinh 2006: 314.
-H6a dan thug GTGT, hoa don thong thucmg.
-Phieu thu, phi^u chi, Giiy bao no, bao cd.
-B&ng ke thanh toan tarn ling va cac chiing tit khac c6 li^n quan.
d)Sff db hqch toan chi phi quan ly kinh doanh
Bo Tai chrnh 2007: 803
Trang 31SVTH: Vo Thi Ngpc TirffiTrang 16
Doanh thu hoat dong taichinh phat sinh trong ky
cac kho^n doanh thu hoat dong tai
chinh trong ky.Chigt khau thanh toan
dugc hubng.
Ket chuygn doanh thu hoat dong tai
chinh thuin sang tai khoan 911 dg xac
dinh kgt qua kinh doanh
Tai khoan 515 khong co s6 du cuoi ky
2.2.1.3 Chung tir sir dung.
.- Phigu thu.
- Giay bao co ngan hang.
Thug GTGT ph^i ngp tinh theo
phuong phap true tiep (ngu co) doi voi
Ketodn xdc ffinh vdphdn tick kit qua kinh doanh tgi Cong ty TNHH Tif van
Thiit kiXdy dung AA
2.2 Ke toan xac dinh ket qua hoat dong tai chinh
2.2.1 Ke toan doanh thu hoat dong tai chinh.
2.2.1.1Khai niem.
Bo Tai chinh 2007: 377
Doanh thu hoat dong tai chinh la nhiing khoan doanh thu do hoat dong tai
chinh mang lai nhu: tign lai, tign ban quyen, co tuc, lgi nhuan dugc chia va cac
khoin doanh thu hoat dong tai chinh khac cua cong ty
2.2.1.2Noi dung va kit c^u tai khoan
PGS TS V6 Van Nhi 2011: 209 - 210.
Thi khodn 515 "Doanh thu hoat dong tai chinh": tai khoan nay dhng dg phananh doanh thu tign lai, tign ban quy^n, c6 tiic, lgi nhuan dugc chia khodn lai v6chenh lech ^^ gia h6i doai, ghi giam doanh thu thudc hoat dong tai chinh dugc coi lathuc hien trong ky, kh6ng phan biet cac khoan do thuc te da thu hay se thu trong ky
-Tien lai: Lai cho vay, ISi tien gui, lai ban hang tra cham, tra gop, lai dau tu trai
phieu, CKTT dugc huong do mua h^ng hoa dich vu, lai cho thue thi chinh
-Thu nhap til cho thue tai s^n: cho ngubi khdc sir dung tai s^n (bang sang che,
nhan hi|u thuong mai, ban quyen tdc gia, phan mem vi tinh ).
-Co tuc, lgi nhuan dugc chia thu nhap tir dau tu mua, ban chiing khodn ngan han, dai han.
-Thu nhap chuyen nhugng cho thue ccr sd ha tang.
-Thu nhap tir hoat dong khac.
Tai kho^n 515: "Doanh thu hoat dong tai chinh"
NOTK515CO
Trang 32So' do 2.7: So' do ke toan xac dinh doanh thu hoat dong tai chinh.
2.2.2 K^ toan chi phi hoat dyng tai chinh
2.2.2.1 Khai niem.
PGS TS V6 Van Nhi 2011: 212
Chi phi hoat dong tai chinh bao gom cac khoan chi phi hoac cac khoan 16 lienquan den cac hoat dong dau tu tai chinh, chi phi cho vay va di vay von, chi phi gopvon lien doanh, lien ket, 16 chuyen nhuong chiing khoan ngan han, chi phi giao dich
ban chung khoan ; kho^n lap va hoan nhap du phong giam gia dau tu chung khoan, diu tu khac, khoan 16 v6 chenh lech ty gi^ ngoai te,
K/c lai ty gia do ddnh gia lai
cac khoan muc co g6c ngoai te.
TK413
Ty giathuct^
Dung c6 tiic, loi nhuan
duoc chia bo sung von gop.
co phieu, chiet khau thanh toan.
TK 121,221
t Thu lai ti6n guri lai trai philu
K/c doanh thu hoat
dong tai chinh phat
sinh trong ky.
TK911
TK 111, 112,331
Ketodn xdc djnh vdphan tich kit qua kinh doanh tqi Cong ty TNHH Tu vdn
Thiit kiXdy dung AA
2.2.1.4 So- do hach toan.
Bo Tai chinh 2007: 794
So do hach toan doanh thu hoat d6ng tM chinh duoc the hien-nhu sau:
TK515
Trang 33SVTH: Vo Thi Ngqc TuaiTrang 18
2.2.2.4 So' do hach toan.
Bp Tai chinh 2007: 802
Cac khodn chi phi cua hoat dong tai
chinh Cdc khodn lo do thanh ly ddu tu
ngan han.
Khoan 16 phat sinh khi ban ngoai te
Du phong giam gia dau tu chiing khodri
Chi phi dat chuyen nhuong, cho thue
co so ha tang duoc xdc dinh la tieu thu.
Chi phi lai vay
Tai khodn 635 khong co s6 du cu6i ky
2.2.2.3 Chung tu sir dung.
-Philuchi.
- Giay bao ngr ngan hang.
Cuoi ky ket chuyen toan
bo chi phi tai chinh phatsinh trong ky sang 911
Ke toan xdc ffinh vd phdn tick kit qua kinh doanh tqi Cong ty TNHH Tw van
Thiit ki Xay dung AA
2.2.2.2 Noi dung va kit cau tai khoan.
PGS TS Vo Van Nhi 2011: 212.
Tai khodn 635 "Chi phi hoat dong tdi chinh": tai khoan nay dung phdn dnh nhilngkhodn chi phi hoat dong tai chinh phat sinh trong ky
-Chi hach todn vao tai khoan nay khi phdt sinh cac chi phi nhu ban co phieu bi
16, chia lai cho cac ben ddu tu, phat sinh cac chi phi khi di lien doanh
-Khi thu hoi thanh ly cac khoan dau tu nhu ddu tu cac cong ty con, cong ty lien
Trang 34Trang 19SVTH: Vo ThiNgqc Tttai
So do 2.8: So d6 ke toan xac dinh chi phi hoat dong tai chinh
2.3 Kg toan xac dinh kit qua hoat dpng khac
2.3.1 Ki toan thu nhap khac
2.3.1.1 Khai niem.
PGS TS V6 Van Nhi 2011: 220
Thu nhap khac la nhung khoan thu ttr nhung su kien hay nghiep vu rieng bidtvoi hoat dpng thong thtrbng, thu khong mang tinh chat thucmg xuyen mang lai nhu:
-Thu nhap tir thanh ly, nhupng ban TSCD.
-Thu tien phat khach h^ng do vi pham hop dong kinh te
-Thu tiin cac khoan no kho doi, da xir ly, xoa so.
-Cac khoan thue dupe NSNN hoan lai.
Du phong cac kho^ndau tu d^i han
TK 159,229
muc co goc ngoai te cuoi ky.
L do ddnh gia lai cac
lai mua hang tr^ cham, tra gdp.
TK413
Lai tien vay phai tra, phan b^
TK 111, 112,335,242
Chi phi lien quan den vay t
von, mua ban ngoai te, hoat
dpng Ii6n doanh, CKTT
TK 111, 112,331
Cac kho^n 16 v6 ban chung >
khoan, 16 hoat dpng lien
doanh bi trir vao von.
Ke toan xdc dinh vd phan tick kit qua kinh doanh tqi Cong ty TNHH Tit van
ThiitkiXdydungAA
So do trinh to hach toan chi phi tai chinh dupe the hien nhu sau:
TK121,221TK 635TK 911
Trang 35SVTH: Vo Thi Ngqc TiroiTrang 20
Cac khoan thu nhap khacphat sinh trong ky
vai cac khoan thu nhap khac (ngu co)
d doanh nghiep npp thug GTGT tinh
theo phucmg phap true tiep
Cu6i ky K/C cac khoan thu nhap
khac phat sinh trong ky sang TK 911
Tai kho^n 711 khong co so du cuoi ky
2.3.1.3Chung tir sn dung.
-Giay bao co.
-Philu thu.
2.3.1.4So do hach toan.
Bp Tai chinh 2007: 804
S6 thug GTGT ph^i nop (ngu cd)
tinh theo phucrng phap true tigp d6i
Ketodn xdc (link vdphan tick kit qua kinh doanh tqi Cong ty TNHH Tw van
Thiit ki Xdy dung AA
-Thu c^c khoan no phiii tra khong xac dinh duac chu.
-Thu nhap qua bieu, qua tang bang tien, hien vat cua cac to chiic, ca nhan tang cho doanh nghiep.
2.3.1.2 Tai khoan sit dung.
PGS TS V6 Van Nhi 2011: 220 - 221.
Tai kho^n 711 "Thu nhap kh^c" la loai tki kho^n nay phan anh cac kho^n thunhap khac hoat dpng tao ra doanh thu cua cong ty, loai tai khoan nay chi ph^n anhben co, cu6i ky kSt chuyen toan bo sang tai khoan 911
Tai khoiin 711: "Thu nhap khac".
NOTK 711CO
Trang 36Trang21SVTH: Vd ThiNgqc Tieiri
So do 2.9: So do ke toan xac dinh thu nhap khac.
2.3.2 Ke toan chi phi khac
2.3.2.1 Khai niem.
PGS TS Vd VanNhi 2011: 223
Chi phi khdc la nhung khoan 16 do e^e su kien hay cac nghiep vu rieng bietvdi hoat dpng thong thuong cua cong ty gay ra, cung co th6 la nhung khoan chi phi
bd sot nhung nam truoc Chi phi khac phat sinh bao g&m:
-Chi phi thanh ly, nhupng ban TSCD va gid tri con lai cua TSCD thanh ly,
nhupng ban (neu co).
-TiSn phat do vi pham hop d6ng kinh te
-Bi phat thu^, truy npp thue.
CL danh gia lai > gia tri ghi so
Gdp von lien doanh, lienkdt vat tu, hang hda
TK33
TK 111, 112,131Thu tut thanh ly,
Trang 37SVTH: Vo Tki Ngoc TurnTrang 22
TM kho^n 811 khong co so du cudi ky
2.3.2.3Chung tir su dung.
-Philu chi.
-Giiy bao no Ngan hang.
-H6a don gia tri gia tang.
-Hop dong kinh t&
2.3.2.4So do hach toan.
Bo Tai chinh 2007: 805
Cu6i ky K/C toan bo cackho^n chi phi khac phat sinhtrong ky vao TK 911 d xacdinh ket qu^ kinh doanh
Cac khoan chi phi khac
phat sinh.
Ketodn xdc dink vdphdn tick kit qua kink doank tgi Cong ty TNHH Tie vanTkiet ke Xdy dung AA
-Cac khoan chi phi do k6 toan ghi nMm hay b6 sot khi ghi s6 ke toan
-Cac khoan chi phi khac.
2.3.2.2 Tai khoan s^ dung.
PGS TS Vo Van Nhi 2011: 223.
Tai khoan 811: "Chi phi khac" lh loai tai kho^n chi phi khac ph^n anh cdc loaichi phi cua cac hoat dong s^n xuit kinh doanh tao ra doanh thu cda cong ty Loai taikho^n nay ludn phan anh s6 phat sinh ghi ben no, cu6i ky K/C sang tai khoan 911.Tai khoan 811: "Chi phi khac"
NOTK 811CO
Trang 38Trang23SVTH: Vo ThiNgoc Turn
So- do 2.10: So d6 ke toan xac dinh chi phi khac
2.4 Ke toan chi phi thue thu nhap doanh nghiep
2.4.1Khai niem
TS Phan Diic Dung 2006: 677 - 680
Chi phi thug TNDN (hoac thu nhap thue TNDN) la tong chi phi thue thu nhaphien hanh va chi phi thue thu nhap hoan lai (hoac thu nhap thue thu nhap hien hanh
va thu nhap thue thu nhap hoan lai) khi xac dinh lai nhuan hoac 16 ciia mot ky.Chi phi thue TNDN hien hanh la so thue TNDN phai nop tinh tren thu nhap chiu
thue trong nam va thue suat thue TNDN hien hanh.
Chi phi thug TNDN hoan lai phat sinh tit viec ghi nhan thue thu nhap hoan lai
phai tra trong nam va tai san thug thu nhap hoan lai da duac ghi nhan tor cac nam trade.
2.4.2Ghi nhan chi phi thue TNDN
Bo mon Kg Toan - Tai chinh 2006: 530 - 532.
Cuoi nam tai chinh, can cii vao to khai quygt toan thug, kg toan xac dinh va ghi
nhan so thug cong ty phM npp trong nam theo cong thiic:
Chi phi thanh ly, nhugng ban TSCB
Ketodn xdc dinh vdphan tick kk qua kinh doanh tqi Cong ty TNHH Tu vdn
Thik ki Xdy dung AA
So d6 hach todn chi phi khac duac the hien nhu sau:
TK 111, 112TK 811
Trang 39Trang24SVTH: Vo ThiNgqc Turn
Tai khohn 821 khong co s6 du cu6i ky
Chi phi thud TNDN duac didu chinhgiam do so da ghi nh|n trong nam Ian hans6 phai nop theo quydt toan thud TNDN
CM phi thue TNDN duqc ghi giam do
phat Men sai sot khong trong ydu cua cac nam truac.
Cuoi ky K/C toan bo cac khoan chi pMkhac phat smh trong ky vao TK 911 ddxac dinh ket qua kinh doanh
CM phi thud TNDN phat
sinh trong nam.
CM phi thud TNDN cua
cac nam trucrc nop bo sung
do phat Men sai khong trong
ydu cua cac nam trudc duac
ghi tang chi phi thud TNDN
cua nam Men tai.
CO TK821
NO
2.4.3 Tai khoan su dung.
Bo Tai chrnh 2007: 436
Tai khoan 821 "Chi phi thue thu nhap doanh nghidp"
Gia tri duac khau tru
chuydn sang nam sau cua
cac khoan 16 trnh thud va
uu dai thud chua sir dung
T6ng chenh lech tarn
thai duac khau tru
-phat sinh trong nam
^ Tai shn thud thu hap hoan lai:
Thud suat thud |TNDN Men hanh :
J
T6ng chenh lech tam thoi chiuthud phat sinh trong nam
Thud thu nhap
hoan lai phai tr^
Trong do:
Thu nhap chiu thud: la thu nhap chju thud TNDN ctia mot ky, duac xac dinh theoquy dinh cda Mat thud TNDN Men hanh va la co sd dd tinh thud TNDN phai nop.Thud suit thud TNDN: tuy vao loai hinh cong ty va nganh kinh doanh do nha
nuac quy dinh.
^ Chi phi thai TNDN hoan lai
•S Thud thu nhap hoan lai phai tr^:
= Thu iMp chiu thud * Thud suit thud TNDN Men hanh
Ketodn xdc dinh vdphan tick kit qua kinh doanh tqi Cong ty TNHH Tu van
ThiitkiXdydungAA
•5t Chi phi thai TNDN Men hdnh
j Thud TNDN
j phai nop
Trang 40Ket qua kinh doanh: la ket qua cuoi cung ve cac hoat dong cua cong ty trong
mot ky nhat dinh, la bieu hien bang tien phan chenh lenh giua long doanh thu vatong chi phi cua cac hoat dong kinh te da duoc thue hien
Kit qua hpat dong kinh doanh la si lai (hay 16) ttr hoat dong kinh doanh dupetao thanh boi si lai (hay 16) tir hoat dong SXKD va hoat dong ddu tu tai chinh, dupe
tinh bang so chenh lech giua doanh thu thuan ve ban hang hoa, cung cap dich vu,
doanh thu thuan ve bat dong san dau tu voi tri gia von cua hang hoa, chi phi banhang, ehi phi quan ly doanh nghiep, chi phi kinh doanh bit dong s^n diu tu Va kitqu^ diu tu tai chinh la si lai hay 16 tir hoat dong diu tu tai chinh ngin han va dai
han ma DN tien hanh trong ky.
2.5.2 Phuong phap xac dinh ket qua kinh doanh
PGS TS Vo VanNhi 2011: 224
Viec xac dinh ket qua kinh doanh la viec so sanh giGa chi phi kinh doanh dab6 ra vdi thu nhap cua hoat dong kinh doanh da dat dupe:
-Niu thu nhap = chi phi => kit qua: Hoa vin
-Niu thu nhap > chi phi => kit qu^: Lai
-Neu thu nhap < chi phi => ket qu^: L6.
Ket qua kinh doanh bao gom: ket qua hoat dong kinh doanh chinh, ket qua
hoat dong tai chinh, ket qua hoat dong khac.
• KQKDKQhoatKQ hoat dongj
! truocthui = dong kinh + kinh doanh tai + „ vh'
do doanh nghiep tu xac dinh
S6 chenh lech gitia thuS TNDN
tam nop Ion hon s6 phai nop.
Ketodn xdc dink vdphdn tick kit qua kinh doanh tm Cong ty TNHH Tie vin