ࡱ>  U bjbjnn aa|lrl l 7774;;;hXBtI ; pSZTTT(Vj`T,%''''''$\nK7"28KT(V@GGGT:0U$%G%GG~A8*05U0"!WklGyXV0ѲC:7$GKKGl  z:  PH LC LI M U Error! Bookmark not defined. PHN 1: KHI QUT CHUNG V CNG TY C PHN CNG TRNH 875 ............................................................................. Error! Bookmark not defined. I Lch s hnh thnh v pht trin ca cng ty c phn cng trnh 87 5  HYPERLINK \l "_TOC_250009" 1/ khi qut chung 5  HYPERLINK \l "_TOC_250008" /Tn giao dch ca doanh nghip 5  HYPERLINK \l "_TOC_250007" /a ch tr s chnh 5 2/M s thu 5  HYPERLINK \l "_TOC_250006" 3/Lch s hnh thnh v pht trin 5 / Qu trnh hnh thnh v pht trin ca Cng ty C phn cng trnh 875 ......................................................................... Error! Bookmark not defined. Qu trnh hnh thnh cng ty Error! Bookmark not defined. Qu trnh pht trin cng ty 6  HYPERLINK \l "_TOC_250005" / Chc nng v nhim v ca cng ty 6  HYPERLINK \l "_TOC_250004" / Chc nng 6  HYPERLINK \l "_TOC_250003" / Nhim v 6 / c im b my t chc sn xut ti cng ty 7 4/Ngi y din pht lut 7 5/Thnh vin ban gim c 7  HYPERLINK \l "_TOC_250002" 6/Cc ban tham mu 7 6.1/ Chc nng nhim v ca cc phng ban 7 / T chc b my k ton ti Cng ty 13 / c im chung 13 / M hnh t chc k ton ti cng ty 13  HYPERLINK \l "_TOC_250001" / Chc nng nhim v ca tng b phn 13 / Hnh thc k ton p dng ti cng ty 14 / Quy trnh lun chuyn cha 3 phn hnh k ton ti cng ty 15  HYPERLINK \l "_TOC_250000" / Phn hnh vn bng tin 15 / Phn hnh k ton vt t 18 / Phn hnh k ton tin lng 20 PHN II. TM HIU CNG TC K TON THC T TI CNG TY C PHN CNG TRNH 875 22 / Khai nim, c im, yu cu qun l NVL 22 / Khai nim, c im ca NVL 22 / Yu cu qun l nguyn vt liu 22 /Phn loa#i NVL 23 / Hnh thc k ton nht k chung ti cng ty 23 / Cc loi s sch v chng t cng ty s dng 24 / S sach k toan s dng 24 / Chng t s dng 25 / Phng phap hch ton chi tit NVL ti cng ty 25 / Th tc nhp kho, xut kho NVL ti cng ty C phn cng trnh 875 26 S CHI TIT VT LIU, DNG C (sn phm, hng ha ) .................... S CHI TIT VT LIU, DNG C (sn phm, hng ha ) .................... S CHI TIT VT LIU, DNG C (sn phm, hng ha ) .................... S CHI TIT THANH TON VI NGI BN....................................... PHN III : KT LUN  LI M U Trong giai on hin nay, Trong nn kinh t i mi v ha nhp ca nc ta hin nay, ngy cng c nhiu n v sn xut kinh doanh c thnh lp v khng ngng mang li nhiu li nhun gp phn lm giu cho nn kinh t nc ta.iu  cing ng ngh)a vi vic cnh tranh gia cc doanh nghip ngy cng gy gt, khc lit.Cc doanh nghip phi nng ng v mi mt, phi bit vn dng cc bin php kinh t mt cch linh hot, kho lo v hiu qu. tn ti cc doanh nghip phi xc nh yu t u vo sao cho mang li li nhun cao v hiu qu nht. Chi ph nguyn vt liu l mt trong nhng yu t u vo chim t trng ln trong ton b chi ph sn xut cing nh trong gi thnh sn phm.Chnh v th, k ton nguyn vt liu c y ngh)a v cung quan trng.Cc doanh nghip phi tit kim trit  chi ph nguyn vt, lm sao cho chi phi thp nht m vn to ra c nhiu sn phm t cht lng. Bi vy m vic qun l v hch ton chc ch nguyn vt liu l nhn t quyt nh h thp chi ph gm gi thnh tng thu . Cng ty C phn Cng trnh 875 l doanh nghip hot ng sn xut kinh doanh trn l)nh vc xy dng, sa cha gia cng cc cng trnh ng b phc v ngnh giao thng vn ti& nn nguyn vt liu chnh l tin  c s  cho ra i sn phm cht lng p ng nhu cu ca ngi tiu dng. Nhn thc tm quan trng ca k ton nguyn vt liu v cng c dng c nn khi thc tp ti Cng ty C phn Cng Trnh 875 em quyt nh chn  ti:  K ton nguyn vt liu ta#i Cng ty C phn Cng Trnh 875  lm  ti thc tp tt nghip. Chuyn  c vit trn s liu thc t thng 06 nm 2021 ca cng ty. Vi nhng kin thc  c hc v c s tn tnh gip  ca c gio   Hu Trng Giang cng anh ch phng k ton cng ty  gip em hiu bit thm v thc tin cng tc k ton nguyn vt liu ni ring v cng tc k ton ni chung. Ni dung  ti gm 3 phn : Phn I : Gii thiu Khi qut chung v cng ty C phn Cng Trnh 875 Phn II : Thc tra#ng thc t v cng tc k ton ta#i Cng ty c phn Cng trnh 875 Phn III  Kt lun cng tc k ton NVL ta#i Cng ty CP cng trnh 875 Trong thi gian thc tp v hon thin  ti ny, mc du  rt c gng nhng do cn nhiu hn ch v mt kin thc nn khng trnh khi nhng sai st, em rt mong c s thng cm v ng gp y kin ca c gio hng dn, cc anh ch trong phng ti chnh-k ton  em c nhng kin thc b ch lm hnh trang bc vo i.  Nng, ngy 22 thng 07 nm 2021 Sinh vin thc hin Nguyn Th Hoi  PHN I: GII THIU KHI QUT CHUNG V CNG TY C PHN CNG TRNH 875 Khi Qut Chung Tn Giao Dch Ca Doanh Nghip Tn y : CNG TY C PHN CNG TRNH 875 Tn vit tt: CNG TRNH 875 Tn ting anh:CONSTRUCTION JOINT STOCK COMPANY No.875 Vit tt: CC875 1.2 a Ch Tr S Chnh S 59,ng Nguyn Vn C ,Phng Ha Hip Bc,Qun Lin Chiu,TP. Nng. 2. M S Thu : 0401427529 Lch S Hnh Thnh V Pht Trin Qa Trnh Hnh Thnh V Pht Trin Ca Cng Ty Cng Trnh 875 Qa Trnh Hnh Thnh Ca Cng Ty C Phn Cng Trnh 875 Thng 12 nm 1976, ng st Vit Nam chnh thc thng xe tuyn H Ni- TP H Ch Minh .Ton b c quan lien hp Cng Trnh ng st ng ti H Ni chnh thc chuyn vo Hu (Tr s 85 Thch Hn  Hu), cng vi vic tu duy ,sa cha cc cng trnh ng st khu vc min trung , Lin hp cng trnh ng st ngy cng pht trin v m rng hnh thnh c cu qun l sn xut kinh doanh cho ph hp tnh hnh hin ti. Cc i sn xut ra i trong  i hm 483 v i cu 795, cng trnh  Lng C (Tin than ca Cng Ty CP Cng Trnh 875 ngy nay).   ph hp vi tnh cht cng vic ngy 26/06/1988, Lin hp cng trnh  quyt nh st nhp i cu v i hm 483 thnh lp i hm cu 795, v c cu hot ng vn gi nh ci. Cng vi s pht trin ca nn kinh t t nc trong thi k i mi Lin hp cng trnh  chinh thc thnh lp X nghip cng trnh 875 nay l Cng Ty C Phn Cng Trnh 875 trn c s chinh l i cu hm 875 v x nghip  Lng C, theo cc quyt nh sau: + Quyt nh s 1027/Q/TCCB ngy 27 thng 05 nm 1993 v vic thnh lp x nghip cng trnh 875 ca B Trng B Giao Thng Vn Ti. + Quyt nh s 314 /Q/CTS-HQT ngy 21 thng 04 nm 2011 v vic thnh lp Cng ty trch nhim hu hn mt thnh vin Cng Trnh 875 ca Cng Ty C Phn Tng Cng Ty Cng Trnh ng St. +Quyt nh s 478/Q/CTS-HQT ngy 31 thng 10 nm 2014 v vic chuyn cng ty TNHH MTV Cng trnh 875 thnh cng ty C Phn Cng Trnh 875 ca Cng Ty C Phn Tng Cng Ty Cng Trnh ng st. L Cng Ty hch ton c lp, ngoi vic thc hin cc nhim v theo quyt nh s 1027/Q/TCCB,s 314/Q-CTS-HQT, s 478/Q/CTS- HQT cng ty cn ch ng tm kim vic lm ngoi nghnh a dng ha sn phm ngy cng cao trn th trng xy dng c bn. iu  c th hin qua doanh s v thu nhp ca cn b cng nhn vin khng ngng tang cao , c s vt cht ngy cng c ci thin v l mt cng ty u n ca Cng Ty C Phn Cng Trnh ng st v c cht v lng. 3.1.2 Qa trnh pht trin ca Cng Ty C Phn Cng Trnh 875 Trong thi gian u mi thnh lp Cng Ty gp khng it kh khan nh: th trng mi m , trnh  ca cn b k thut cha cao , cc cng nhn tay ngh cn yu km vv& .Nhng di s ch o ca cp trn , s gip  ca Lin Hp cng trnh ng st nay l Tng Cng Ty Cng Trnh ng st cng vi lng quyt tm vn ln ng vng trn th trng trong thi k i mi t nc. Cng ty  khng ngng pht trin .  Ngoi ngun vn vay Tng Cng Ty v Ngn Hng  phc v SXKD, cng ty cn c ngun vn t b sung v vn ng CBCNL gp vn  Cng ty ngy cng m rng quy m sn xut kinh doanh v a bn hot ng ca mnh. Chc nng v nhim v ca cng ty Chc nng Xy dng v sa cha cc cng trnh giao thng v cu, hm ng b. Xy dng cc cng trnh dn dng phc v ni b v ngnh giao thng vn ti. Sn xut vt liu xy dng, kt cu hm thp, gia cng c khi, vn ti ni b v thit b ni b. Nhim v Xy dng vn cho Cng ty, s dng vn c hiu qua cc ngun vn . Tun th cc nguyn tc, ch  qun l kinh t. Nghin cu cc bin php  nng cao cht lng sn phm, tm kim v m rng th trng. Lm tt vic bo h lao ng, m bo an ninh,bo v mi trng trn a bn sn xut. Thc hi tt chnh sch v thu nhp, ch  tin lng, tin thng, o to, bi dng, nng cao trnh  vn ha, tay ngh cho ngi lao ng. c im b my t chc sn xut ta#i cng ty c im v sn phm L doanh nghip hot ng sn xut kinh doanh trn l)nh vc xy dng, sa cha gia cng cc cng trnh ng b phc v ngnh giao thng vn ti. Do vy sn phm ca cng ty l sn phm c chng v sn phm ny c tp hp t mt hay nhiu n v sn phm khc nhau. c im v vt t Do tnh cht chuyn ngnh nn vt t dung  xy dng, sa cha v lm mi cu, ng st, ng b nn vt t c chia thnh cc loi nh sau: + Vt t c trng: ray, ghi, I inh hnh, lp lch; + Vt t ch to dm thp: tn bn, st gc, U, I; + Vt t thin nhin: ct, , g lm t vt dung lm m, tr cu. c im my mc thit b My mc thit b chuyn dung: nh my dm, my trn, mc, giao ba ng cc, my khoan phc v  b tng m, tr ct, khoan , khoan b tng;  My mc c trng: nh my chn, my nng ng dung  nng chn ng thay vt, bt bu long, chn ,& ; 4 Ngi i Din Pht Lut ng : L Phc Qy Chu -Ch tch HQT kim Gim c Thnh Vin Bam Gim c ng :Lu Xun Cng - P.Gim c ng : Phan Vn Chu -P.Gim c Cc Ban Tham Mu  Phng k hoch-K Thut _ Phng Ti chnh k ton _ Phng nhn chnh _ Phng Vt t- Thit b Cha nng nhim v c bn ca cc phng Hi ng qun tr: L c quan qun l cng ty, c ton quyn nhn danh cng ty  quyt nh, thc hin cc quyn v ngh)a v ca cng ty khng thuc thm quyn ca i hi ng c ng. *Ban kim sot: -Thc hin gim st Hi ng qun tr, Gim c hoc Tng gim c trong vic qun ly v iu hnh cng ty, chu trch nhim trc i hi c ng trong thc hin cc nhim v c giao. -Kim tra tnh hp l, hp php, tnh trung thc v mc  cn trng trong qun ly, iu hnh hot ng kinh doanh, trong t chc cng tc k ton, thng k v lp bo co ti chnh. Ban gim c bao gm: - Gim c cng ty - Cc ph gim c Gim c cng ty: L ngi ng u b my qun l ph trch chung ton Cng ty chu trch nhim ch o ton b b my qun l, theo di cc cng trnh xy dng v thc hin k hoch sn xut theo di cng tc ti chnh, chu trch nhim v m bo v pht trin vn Cng ty, quy nh t chc b my qun l trong ton Cng ty m bo tnh hiu lc v hot ng c hiu qu cing nh tm kim cng n vic lm m bo cuc sng cho cng nhn vin trong Cng ty;  C quyn thnh lp, gii th, sp nhp, chia tch cc b phn qun l, cc t chc sn xut. Nghin cu k hoch u t chiu su ca Cng ty. K hp ng lin doanh lin kt sn xut theo yu cu; - Chu trch nhim trc nh nc v kt qu hot ng sn xut kinh doanh ca Cng ty. Cc Ph Gim c: L ngi trc tip gip  tham mu cho gim c. Qun ly iu hnh sn xut trong ni b Cng ty. Ngoi ra cn trc tip ch o thi cng cc cng trnh m bo theo yu cu v hiu qu - an ton - cht lng  tin  . Phng K Hoch-K Thut + B Phn K hoch: -C nhim v nhn h s thit k, d ton t ch u t v Tng cng ty cng trnh st -iu chnh d ton, lp d ton u thu. -Thanh ton, quyt ton cng trnh vi ch u t v vi ni b Tng cng ty. -Lp k hoch vn , k hoch u t di hn, ti sn c nh. -Cng vi cc b phn khc  lp k hoch giao hon. + B Phn K Thut -Qun l k thut, cht lng sm phm. -Thit k k thut, thit k t chc v ch o thi cng. -Lp h s hon cng, nghim thu bn giao cng trnh. -Pht trin khoa hc cng ngh p dng v  xut sang kin sn xut, tip nhn chuyn giao cng ngh. Phng ti chnh k ton + Nhim v -Tham mu cho gim c Cng ty cng tc qun l ti chnh ca cng ty trong ni b theo quy nh ca pht lut hin hnh . -Lp K hoch ti chnh v theo di cc hp ng kinh t. -thc hin cc th tc ti chinh theo quy nh. -Qun l cht ch cc ngun vn, qu ca cng ty, thu chi ng quy nh ca nh nc.  -Hch ton gi thnh, bo co li, l sau khi hch ton cng trnh v tiu th sm phm. -Quyt ton ti chnh vi cp trn v ch u t. -Kim k nh gi ti sn. -Kim k ti chnh trong ni b cng ty. Phng nhn chnh + Nhim v Tham mu cho gim c cng ty v cng tc t chc lao ng nh: B tr sp xp v lun chuyn cn b. Sp xp lao ng, phn phi iu ha nhn lc, hp l gia cc b phn trong t sn xut. Thnh lp hi ng tuyn chn lao ng. Gii quyt V hng dn cc th tc ch  ngi lao ng. Lp k hoch qu lng, bo h lao ng, chn nhn lc. Thanh ton lng cho cn b cng nhn lao ng . T chc qun l sc khe cn b cng nhn lao ng, phng dch bnh, khm bnh theo ng ch  bo him y t. Phng Vt T thit b. -C nhim v t chc cng tc mua v nhp nguyn liu theo ng k hoch  ra, t chc cung cp, qun l vt t ph tung ng thi hn nhm phc v thi cng. -Bo co hang tn kho hng k v kim k ti sn. -Lp k hoch sa cha, i tu thit b. -Lp trnh v thc hin cc hp ng thu v cho thu vt t, thit b. Ngnh ngh kinh doanh Sn xut b tng v cc sn phm t xi mng v thch cao Xy dng cng trnh k thut dn dng khc Vn ti hng ha bng ng b Bc xp hng ha Khai thc , ct, si, t st i ly ( i l mua bn) k gi hng ha Sn xut cc loi cu kin kim loi Sa cha thit b in Lp dt my mc thit b cng nghip Bo dng, sa cha t v xe c ng c khc Cho thu my mc thit b  dng hu hnh khc Xy dng cc cng trnh ng st, ng b khc Rn, dp, p cc kim loi, luyn bt kim loi Sa cha my mc thit b Bn bun vt liu, thit b lp t khc trong xy dng Gia cng c khi. X l v trng ph kim loi Kho bi lu tr hng ha Sn xut ni hi Ph d Lp t h thng in Bn bun my mc, thit b v ph tng my khc Kinh doanh bt ng sn, quyn s dng t thuc ch s hu, ch s dng hoc i thu Hot ng t vn qun li( t vn, lp d n u t cng trnh xy dng ,t vn u thu) S  T CHC CA CNG TY C PHN CNG TRNH 875    SHAPE \* MERGEFORMAT   SHAPE \* MERGEFORMAT   T cu T cu  T c T vn T tng   SHAPE \* MERGEFORMAT   Qa Trnh Thi Cng V Qun L Cht Lng Sn Phm Ngi chu trch nhim Tin Trnh Ti liu lin quan Phng KH-KT Bn v thit k K thut xng n v th nghim Bin bn nghim Phng KH-KT thu chng ch th K thut xng nghim vt liu Nh my gia cng kt Bn v thit k thp Bin bn nghim Phng KH-KT(KCT) Bn v thit k n v th nghim Bin bn nghim K thut xng thu Bn v thit k Nh my sn xut cc bin bn Nghim thu phng KH-KT k thut xng Cng ty 875 Phng KH-KT Kim tra Kim tra cht lng tng th Bn v thit k Bn v thit k Bin bn nghim thu  Cng ty 875 Bin bn nghim Kt thc  Phng KH-KT thu 7.1T ch b my k ton ta#i cng ty 7.1.1/ c im chung Phng k ton nhn chnh: l mt b phn quan trng trong b my qun l ca Cng ty v c tc ng rt ln n hiu qu kinh doanh ca Cng ty. T chc cng tc ph hp vi tnh hnh hot ng ca Cng ty ph hp vi chc nng v trnh . Nhn vin k ton l mt trong nhng nhn t gp phn vo s hnh thnh ca Cng ty. Cng ty C phn Cng trnh 875 l n v sn xut lp rp lun mong mun a li kt qu cao trong qu trnh sn xut kinh doanh xy lp ca mnh. V Cng ty  t chc cng tc k ton theo hnh thc tp trung. / M hnh t chc k ton ta#i cng ty Phng k ton c 4 ngi: K ton trng K ton vt t kim k ton thu K ton thanh ton, TSC kim th qu K ton tng hp kim k ton ngn hng Mu 1.2 m hnh t chc k ton ta#i cng ty   / Chc nng nhim v ca tng b phn K ton trng: L ngi ng u iu hnh mi cng vic ca phng k ton, kim tra gim st tnh hnh thc hin cng vic ca cc b phn k ton v tng k ton vin. C nhim v lp bo co ti chinh quy, nm v hot ng ca n v  bo co ln cng ty, lp bo co  vay vn cc cng trnh. Chu trch nhim trc gim c. Cc thnh vin trong phng k ton phi tun th theo hng dn ca k ton trng. K ton vt t kim k ton thu cc khon: K ton theo di trn s chi tit nhp kho, xut kho phc v thi cng cc cng trnh thi cng v i chiu chnh lch gia thc t xut v d ton cng trnh. Cui k tng hp li v chuyn k ton tng hp  hoch ton. ng thi k ton kim chc nng k khai thu cc khon  bo co hng thng, qu : Thu GTGT, thu thu nhp c nhn, thu thu nhp doanh nghip. K ton thanh ton, TSC, kim th qu: Tnh cc khon phi tr cho cn b cng nhn vin cn c vo kt qu lao ng, bng bnh im, bng chm cng cn c vo ch  tin lng  thanh ton. Theo di s sch lin quan n cng n nh:  N khch hng ,  N tm ng hng thng tng hp chuyn k ton tng hp. Do tnh cht cng vic nn k ton kim k ton TSC, theo di tnh hnh tng gim, xc nh nguyn gi, khu hao. Ngoi ra k ton c trch nhim qun l tin mt tin hnh cc nghip v thu chi da trn cc chng t hp l, lp bo co qu v bo cho cp trn hng ngy. K ton tng hp kim k ton ngn hng: Cn c vo s liu  cc b phn k ton, k ton tng hp s liu tin hnh nh khon cc nghip v kinh t pht sinh. Vo s k ton chi tit, s Nht k chung v s ci. Lp quyt ton quy nm ca cng ty chu trch nhim trc k ton trng. Ngoi ra cn kim k ton ngn hng, theo di tnh hnh thu chi ti ngn hng v bo co cp trn. / Hnh thc k ton p dng ta#i cng ty Cng ty cng trnh 875 c quy m t chc tng i ln, a bn hot ng tri pht t ly do  cng ty  p dng hnh thc  Nht ky chung  cp nht kip thi mi nghip v kinh t pht sinh m bo s chnh xc trong qu trnh hch ton. Ti khon s dng ti Cng ty - Cng ty thc hin theo ch  k ton doanh nghip, ban hnh theo Thng t 200/2014/Q-BTC ngy 22/12/2014 v ban hnh ch  k ton doanh nghip  ca B trng B Ti Chinh v cc thng t hng dn sa i, b sung ch  k ton ca B Ti Chnh. Nin  k ton mt nm bt u t ngy 01/01 n ngy 31/12 ca nm. K k ton qu bt u t ngy 01 u quy n ht ngy ca thng cui qu. Phng phap tnh thu GTGT ti Cng ty Phng php k khai v np thu GTGT: Cng ty thc hin k khai v np thu GTGT theo phng php khu tr. Phng phap k ton hng tn kho ca Cng ty Phng php k ton hng tn kho  m bo v theo di cung cp thng tin v hng tn kho mt cch kp thi v chnh xc, Cng ty hch ton hng tn kho theo phng php ghi th song song. Phng php tinh gi vt t xut kho: Cng ty s dng phng php Nhp trc - Xut trc. / Quy trnh lun chuyn ca 3 phn hnh k ton ta#i cng ty / Phn hnh vn bng tin K ton thu tin mt Mu 1.3 S  k ton thu tin mt   K ton chi tin mt Mu 1.4 S  k ton chi tin mt   phiu chi  Xut tin Nhn tin v k phiu chi    HYPERLINK "https://baocaothuctap.net/" \h Ghi s k ton tin mt  Ghi s qu Trang17  K ton thu tin gi Mu 1.5 S  k ton thu tin gi  K ton chi tin gi Mu 1.6 S  k ton tin gi Gim cK ton trngK ton ngn hng (ti cng ty)Ngn hng   SHAPE \* MERGEFORMAT  Trnh t lun chuyn chng t k ton thu chi tin mt, tin gi ngn hng nh sau: B phn k toan tin tip nhn  ngh thu  chi ( c th l k ton tin mt hoc k ton ngn hng) Chng t km theo yu cu chi tin ( phiu chi, y nhim chi) c th l: Giy  ngh thanh ton, giy  ngh tm ng, giy thanh ton tin tm ng, thng bo np tin, ha n, hp ng& Chng t km theo yu cu thu tin ( phiu thu, y nhim thu) c th l: Giy thanh ton tin tm ng, ha n, hp ng,& . K ton tin mt ( k ton ngn hng) i chiu cc chng t v  ngh thu chi, m bo tnh hp l hp l ( y  ph duyt ca ph trch b phn lin quan v tun th cc quy nh quy ch ti chnh ca cng ty). Sau  chuyn cho k ton trng xem xt. K ton trng kim tra li, ky vo  ngh thanh ton v cc chng t lin quan. Ph duyt ca gim c hoc ph gim c Cn c vo cc quy nh quy ch ti chinh, quy nh v hn mc ph duyt ca cng ty. Gim c hoc Ph Gim c c y quyn xem  xt ph duyt  ngh thu chi. Cc  ngh thu chi mua sm khng hp l, hp l s b t chi hoc yu cu lm r hoc b sung cc chng t lin quan Lp chng t thu  chi i vi giao dch tin mt ti qu: K ton tin mt lp phiu thu, phiu chi. i vi giao dch thng quan ngn hng : K ton ngn hng lp y nhim thu, y nhim chi. Sau khi lp xong chuyn cho k ton trng ph duyt. K duyt chng t thu  chi: K ton trng k vo phiu chi/ y nhim chi hoc phiu thu/ y nhim thu. Thc nhim thu  chi tin. / Phn hnh k ton vt t K ton vt t nhp kho Mu 1.7 S  k ton vt t nhp kho Ngi yu cuK tonTh kho  Trnh t lun chuyn chng t k ton nhp kho vt t nh sau: Khi mua hng v, nhn vin mua hng hoc ngi nhp hng s c yu cu nhp kho. Yu cu nhp kho ny c th l mu hoc bng li ni. K ton nhn c yu cu nhp kho v lp phiu nhp kho. Phiu nhp kho c chia thnh 3 lin: lin 1 lin lu ti s, lin 2 giao cho ngi nhp hng, lin 3 dung  lun chuyn v ghi s k ton. Sau khi c phiu nhp kho, nhn vin giao hng s giao hng cho th kho. Hng c kim tra v nhp kho. Trng hp nhp kho b thiu vt liu th th kho phi lp bin bn v bo co ngay vi ngi c trch nhim  x ly theo quy nh. Sau khi nhn kho th kho s k nhn hng vo phiu nhp kho v ghi th kho. Cn c vo phiu nhp kho k ton kho s ghi s kho v hch ton hng nhp kho. K ton vt t xut kho Mu 1.8 S  k ton vt t xut kho Ngi yu cuK tonTh kho  Yu cu xut kho K phiu v nhn hng Lp phiu xut kho Nhn phiu Xut kho Nhn li phiu Ghi s k ton vt tGhi th kho SHAPE \* MERGEFORMAT   Trnh t lun chuyn chng t k ton xut kho vt t nh sau: Khi c nhu cu s dng vt t nhn vin c nhu cu s lp yu cu xut kho. Yu cu c th lp bng mu hoc bng ming. K ton vt t tin hnh lp phiu xut kho v chuyn cho th kho. Phiu xut kho c lp thnh 3 lin: lin 1 lu ti quyn, lin 2 giao cho ngi nhp vt t, lin 3 giao cho th kho  vo th kho sau  chuyn ln phng k ton  lm cn c ghi s. Th kho nhn phiu xut kho v tin hnh xut kho cho nhn vin yu cu xut kho. Nhn vin nhn vt t nhn hng v k vo phiu xut kho Th kho tin hng ghi th kho sau  tr li phiu xut kho cho k ton K ton hch ton ghi s kho v hch ton hng xut / Phn hnh k ton tin lng Mu 1.9 S  k ton tin lng Nhn vinB phn chm cngK ton thanh tonK ton trngGim c  i lm Chm cng hng ngy Tp hp bng chm cng v cc chng t lin quan Xem xt v duyt bng lng   SHAPE \* MERGEFORMAT  Da vo s ngy i lm ca tng nhn vin trong cng ty b phn chm cng s tin hnh theo di v chm cng cho nhn vin. Cui thng da trn bng chm cng ca b phn chm cng k ton tp hp ln bng chm cng km theo 1 s chng t lin quan n vic chm cng. Tip  k ton lp bng thanh ton tin lng, thng v cc khon phi np khc nh bo him bt buc, thu thu nhp c nhn& K ton trng cn c vo cc quy nh quy ch ti chinh, quy nh v hn mc ph duyt ca cng ty. K ton trng kim tra bng lng xem cckhon no hp ly hay cha hp l. Nu cha hp l s b t chi hoc yu cu c cc chng t lin quan. Gim c xem xt v duyt bng lng sau  ky vo bng lng. K ton trng nhn li bng lng ri giao li cho k ton thanh ton. K ton tin hnh tr lng cho nhn vin. Cui cng nhn vin s k tn vo phiu nhn lng  PHN II. THC TRNG CNG TC K TON NGUYN VT LIU TI CNG TY C PHN CNG TRNH 875 / Khi nim, c im, yu cu qun l NVL / Khi nim, c im ca NVL Khi nim nguyn vt liu - L i tng lao ng c th hin di dng vt cht, l mt yu t c bn ca qu trnh sn xut kinh doanh, l c s vt cht  cu to nn thc th ca sn phm lm ra. c im ca nguyn vt liu Trong qu trnh tham gia vo hot ng sn xut kinh doanh vt liu ch tham gia vo mt chu k sn xut kinh doanh nht nh v ton b gi tr vt liu c chuyn dch ht mt ln vo chi phi kinh doanh trong k. Khi tham gia vo hot ng sn xut kinh doanh vt liu b bin dng v tiu hao hon ton. Nguyn vt liu v cng c dng c c xp vo ti sn lu ng, trong cc doanh nghip sn xut, vt t thng chim t trng rt ln trong chi phi sn xut v gi thnh sn phm. / Yu cu qun l nguyn vt liu - Tng cng cng tc kim tra, kim sot nh k. Trn c s qun ly , ni dung cng tc qun ly NVL ti cc khu nh sau: Khu thu mua: lp k hoch v tm ngun thu mua NVL m bo p ng theo yu cu ca sn xut v c s lng v cht lng vi chi phi ti thiu, p ng kp thi, trnh vic thiu NVL cho sn xut. Khu bo qun: xy dng v b tri h thng kho tng, thit b k thut y  trn c s phn loi theo tinh cht c, ly, ha ca tng NVL  c bin php bo qun tt nht. Khu d tr: doanh nghip cn xc nh mc d tr ti a, mc d tr ti thiu v mc d tr trung bnh cho doanh nghip mnh cn c vo yu cu ca hot ng sn xut. Tng hp v ghi chp, phn nh chinh xc, kp thi v s lng, cht lng v gi tr thc t tng loi NVL nhp, xut, tn s dng tiu hao cho sn xut.  Hng dn, kim tra cc phn xng, xi nghip, cc kho v cc phng ban trong vic thc hin ghi chp cc chng t ban u, m cc s sch cn thit v hch ton NVL   "$(*2>@PRXZjltvz | ɷɰ؜ɓɊɓɰhp5@CJhp5@CJhp@CJ hp@ hp@ h]|5CJhp5@CJhp5@CJ hp5CJhp@CJhp@CJ hpCJh]| hp@hp h]|CJ h]|CJ6  l D . 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"$,.ȼȼȶȼȼȲȬȬȬȼȬȼȲ hp@h]| hp@ hp@ hp@hphp@CJhp@CJ h]|CJhp@CJhp@CJ hpCJhp@CJD.. r>{f$ & F yOd e]Oa$ $d a$$ & F yFd ]Fa$$ & F yCd ]Ca$$ & F yHd ]Ha$$ & F yLd ]La$$Md 9]M^`a$$ & F `a$  "$*,24<>DFRTbdvxTV  h]|CJhp@CJhp@CJhp@CJhp@CJhp@CJhp@$CJhp@%CJhp@#CJhp@'CJ hpCJhp@&CJ@ @BHJRT\^dfprz|BD h]|CJjhpUhp@CJhp@0CJhp@-CJhp@1CJhp@/CJhp@.CJhp@CJhp@CJhp@CJ hpCJ h]|CJ>ng ch , ng phng php. Kim tra tnh hnh nhp, xut, tn NVL pht hin  xut bin php x ly nguyn vt liu tha, thiu,  ng, km, mt phm cht, xc nh lng NVL s dng v phn b chi phi cho cc i tng s dng. Tham gia kim k, nh gi NVL theo quy nh ca nh nc, lp bo c k ton NVL. /Phn loa#i NVL Trong cc doanh nghip sn xut c rt nhiu loi nguyn vt liu vi tinh cht, cng dng, vai tr khc nhau.  to iu kin thun li cho cng tc hch ton v qun ly, bo m s dng NVL c hiu qu cn phi phn loi NVL. Nguyn vt liu chinh: bao gm cc NVL tham gia trc tip vo sn xut  cu to nn thc t bn thn ca sn phm nh: xi mng, st thp, t & & Vt liu ph: khng cu to nn thc th chinh ca sn phm m c tc dng lm tng cht lng sn phm, tng gi tr ca sn phm. Nhin liu: l nhng vt liu c tc dng cung cp nhit nng trong qu trnh sn xut kinh doanh nh: du diesel, du nht& & . Ph tung thay th: l nhng chi tit ph tung my mc dung cho vic thay th cc b phn my, sa cha my mc thit b, phng tin vn ti truyn dn. Thit b xy dng c bn: l nhng thit b dung trong xy dng c bn nh: thit b in, thit b v sinh& .. Vt liu khc bao gm cc loi cha c phn nh  cc loi vt liu trn. Cc loi vt liu ny do qu trnh sn xut loi ra, ph liu thu hi t vic thanh l ti sn c nh. Nguyn vt liu trc tip dung cho sn xut, ch to sn phm. / Hnh thc k ton nht k chung ta#i cng ty Mu 1.10 S  hnh thc nht k chung  S, th k ton chi titBng tng hp chi tit  / Cc loa#i s sch v chng t cng ty s dng 2.4.1/ S sch k ton s dng - S chi tit vt t, hng ha  Bng tng hp chi tit vt t, hng ha Th kho Bng k nhp, xut S ci TK 152,153 S nht k chung / Chng t s dng Cng ty cng trnh 875 c quy m t chc tng i ln, a bn hot ng tri di rng ri, xut pht t ly do  cng ty  p dng hnh thc  Nht ky chung  cp nht kip thi mi nghip v kinh t pht sinh m bo s chnh xc trong qu trnh hch ton. Cng ty p dng ch  k ton ban hnh theo Thng t 200/2014/ TT-BTC ban hnh ngy 22/12/2014 ca B Ti Chinh. Cc chng t k ton v NVL, ti cng ty gm: Ha n GTGT( 01GTKT- 3LL) Ha n bn hng thng thng Phiu nhp kho (Mu 01- VT) Phiu xut kho (Mu 02- VT) Bin bn kim nghim vt t (Mu 03- VT) Bng k mua hng (Mu 06- VT) Phiu xut kho (Mu 02- VT) Phiu xut kho kim vn chuyn ni b (03PXK- 3LL) Ti khon s dng ti cng ty :  tin theo di, hch ton NVL Cng ty s dng TK 152. Cng dng : Theo di bin ng tng,gim s lng nhp, xut nguyn vt liu ti cng ty. Do nhu cu cng vic TK k ton s dng ti cng ty c m thm chi tit : TK 152 : Nguyn vt liu Chi tit : TK 1521 : Nguyn vt liu chnh TK 1522 : Nguyn vt liu ph TK 1523 : Nhin liu TK 1524 : Ph tng thay th TK 1525 : Vt t lun chuyn  / Phng php ha#ch ton chi tit NVL ta#i cng ty Cng ty C phn Cng trnh 875 lun xy dng cc cng trnh. Do vy trong qu trnh thi cng NVL chim t l ln, n bin ng thng xuyn, lin tc i hi vic hch ton chi tit NVL phi phn nh y , kp thi c v s lng ln gi tr. Do vy cng ty s dng phng php th song song. Mu 1.11 S  phng php ghi th song song  / Th tc nhp kho, xut kho NVL ta#i cng ty C phn cng trnh 875 Nhp kho Cng ty s dng 2 hnh thc mua vt t nhp kho gm: Nhp kho mua ngoi bng tin mt v nhp kho mua n: Sau y l hnh thc. Mua n NV1: Mua n Cng ty C Phn B Tng ng Hi  Nng Ban u cng ty s lp mt hp ng vi bn ngi bn  mua n NVL.  -Ngy 10/6/2021 Cng ty C Phn Cng trnh 875 mua n nhp kho ca Cng ty CPBT ng Hi  Nng B tng C16-16MPA vi s lng l 20m3 n gi 985,000/m3. Sau khi k kt hp ng vi bn ngi bn th ngi bn s lp bin bn bn giao cho bn mua km theo  l ha n GTGT c th nh sau:  Cng ty CP B Tng ng Hi  Nng a ch: Tng 7 l 1254-1255 ng X Vit Ngh T)nh- P.Ha Cng Nam-Q.Hi Chu BNG TNG HP KHI LNG T ngy 25/05/2021 n ngy 31/05/2021 Cng ty CP Cng Trnh 875 Cng ty 875-Cu Phong H-in Bn-QNam sttngyMc b tngPh gia stKhi lng(m3)n gi b tngn gi tang  stn gi ph giaTin bm m3Tng n giTin bm caTng tinHng mcbmX128/5/2021C16- 16MPA12+220,00985,000985,00019.700.000Tng cng20.0019.700.000 Bng ch: Mi chn triu by tram nghn ng chn. S tin trn kinh  ngh CNG TY C PHN CNG TRNH 875 thanh ton cho cng ty CP B tng ng Hi  nng bng tin mt hoc chuyn khon.   SHAPE \* MERGEFORMAT   Bin bn xc nhn khi lng b tng  ta#i cng trnh   Mu ha n GTGT SttTn hng han v tnhS lngn giThnh tin123456=4*51B tng C16- 16MPAM320.00895.00017.900.000 -Cn c vo ha n GTGT S 0001135 k ton lp PNK 21R  Phiu nhp kho. SttTn,nhn hiuM sn v tnhS lngn giThnh tinChng tThc nhp1B tng C16-MPAM320895.00017.900.000Thu 10%1.790.000Cng19.700.000 Hnh thc: Nhp kho mua ngoi bng tin mt tc l ng trc tin chonhn vin i mua NVL sau  tin hnh nhp kho. NV2:Mua ph tng cho h kinh doanh Nguyn Th Lan  -Ban u nhn vin phi lp mt bn d tr k hoch mua sm trnh ln cho ban gim c ph duyt . Mu bn k hoa#ch d tr mua sm n v: Cng ty CP Cng trnh 875 Cng ha x hi ch ngh)a Vit Nam c lp  T do  Hnh phc BN D TR K HOCH MUA SM Cng trnh: Thit b my o mini 0,3m3 Knh gi: Gim c Cng ty CP Cng trnh 875 Phng : Vt t thit b Ti tn l : Nguyn Luyn -Ph trch thit b B phn cng tc: T xe my Cn c phn cng ca gim c ,phng giao nhim v cho ti lp k hoch mua ph tng thay thit b sa cha phc v thi cng. Nay ti lp d tr mua sm nh sau: 1- Thi gian: T ngy 07/06/2021 n ngy & ./& ../& .. 2- a im: Ti cng ty CP Cng trnh 875 Mc ich v ni dung mua sm: Phc v sa cha phng tin  thit b. SttTn v quy cch vt tn vSln giThnh tinGhi ch1ng u thy lc 18*0,9mng01120.000120.000CT xng TBV2Phi thy lc ben + co ni my o Mini 0,3mB011.420.0001.420.000CT xng TBVTng cng1.540.000 Bng ch: Mt triu nm trm bn mi nghn ng chn. Kinh trnh Gim c duyt kinh ph.  nng ngy 07 thng 06 nm 2021 Gim c duyt P.TR B Phn Ngi lp d tr -Sau khi c gim c duyt bn d tr k hoch nhn vin tin hnh i mua ph tung sau khi c ha n bn hng k hoch tin hnh vit phiu nhp kho.  Mu ha n bn hng. HA N BN HNG Mu s: 02GTTT3/001 Lin 2: giao ngi mua k hiu: 04AH/17P Ngy 06 thng 6 nm 2021 S: 0036129H v tn ngi bn hng: Tn n v: M s thu: a ch:H v tn ngi mua hng: Tn n v: Cng ty CP Cng trnh 875 M s thu:0401427529 a ch:59 Nguyn Vn C P.Ha Hip Bc Q.Lin Chiu TP. Nng. Stt Tn hng ha ,DV n v S lng n gi Thnh tin 1 ng u thy lc 18*0,9m ng 01 120.000 120.000 2 Phi thy lc ben + co ni B 01 1.420.000 1.420.000 my o mini 0,3m Cng tin hng ha,dch v: 1.540.000 S tin vit bng ch: Mt triu mt trm nm mi bn nghn ng chn. Ngi mua hng Ngi bn hng -Cn c vo ha n bn hng s 0036129 , k ton vit PNK s 34.  Mu phiu nhp kho. SttTn vt tn v tnhS lngn giThnh tinYu cuThc xut1ng u thy lc 18*0,9mng1120.000120.0002Phi thy lc ben+co ni my o mini 0.3mB11.420.0001.420.000Cng1.540.000 -Cui cng nhn vin s vit giy  ngh thanh ton  cp thanh ton tin cho nhn vin.  Mu giy  ngh thanh ton. Cng ty CP Cng trnh Cng ha x hi ch ngh)a Vit Nam 875 c lp- T do  Hnh phc GIY  NGH THANH TON Knh gi: Gim c Cng ty Phng k ton-Nhn chnh Ti tn l: Nguyn Luyn B phn cng tc: ph trch thit b c s phn cng ( cho php) ca gim c, phng & ..v k hoch. Nay ti  ngh thanh ton cc khon nh sau: Thi gian: T ngy 07 thng 6 nm 2021 n ngy & ./& ../& . a im :  Nng. Ni dung: Mua phu tng thay thit b sa cha thit b phc v thi cng Chi phi trong t:& & .. SttNi dungS tin thanh tonH.n,D.v Cha thuThu GTGTH.n,D.v c thu10%5%1Mua ph tng thay thit b sa cha phiu nhp 34C ngy 11/06/20211.540.000Tng cng1.540.000Bng ch: Mt triu nm trm bn mi nghn ng chn. Kt qu  t c trong t. Ti xin cam oan s tin trn  chi ng s tht ,nu sai ti chu hon ton trch nhim trc php lut v gim c.Kinh  gim c xt duyt. Ngy 11 thng 6 nm 2021 Gim c duyt Phng KT-NC Phng Qun Li Ngi N duyt T.Ton  -Sau khi nhn vin vit giy  ngh thanh ton trnh ln duyt th k ton lp giy thanh ton tin tm ng.  Mu giy ha#ch ton tin ta#m ng Cng ty CP Cng trnh Mu s:04TT 875 Ban hnh theo QD s:15/2006QD-BTC 59 Nguyn Vn C-N Ngy 20/2006 ca B Trng BTC GIY THANH TON TIN TM NG Ngy 11 thng 06 nm 2021 Tn ngi thanh ton: Nguyn Luyn s: 146 B phn cng tc: phng thit b c 141 S tin tm ng c thanh ton theo bng di y: Din giiS tin12I.S tin tm ng1.S tm ng cc t trc cha chi ht2.S tm ng k nay.Phiu chi s& .ngy& .thng & nmPhiu chi s& .ngy& .thng& nmPhiu chi s& .ngy& .thng& nmII.S tin  chi1.540.0001.S chng t s 34 ngy 11 thng 6 nm 20211.540.000Mua ph tng thay sa cha thit b2.S chng t s & .ngy & .thng & .nm3.S chng t s & .ngy & .thng& ..nm4.S chng t s& .ngy & .thng& .nm5.S chng t s & .ngy & .thng& .nmIII.Chnh Lch1.S tm ng chi khng ht(I+II)2.Chi tit s tm ng(I+III) Gim c K ton trng K ton TT Ngi T.Ton   Xut kho. NV3:Ngy 10 thng 6 nm 2021 theo yu cu ca cng trnh km 810 cng ty  xut kho cho cng trnh cu 810. Mu xut kho. SttTn, nhn hiuM sn v tnhS lngn giThnh tinYu cuThc xut1t pM38072,727,265.818.1812B tng C16- 16MPAM320895.00017.900.000Tng cng  Nv 4: Da trn bng d tr k hoch mua sm ngy 07 thng 6 nm 2021 ,ngy my o mini ti xng TBV. Mu xut kho. SttTn, nhn hiuM sn v tnhS lngn giThnh tinYu cuThc xut1ng u thy lcng1120.000120.0002ng thy lcng11.420.0001.4320.000Tng cng1.540.000 Ta#i kho. Mu th B tng  STTNTGSChng tDin giiNgy nhp, xutNhpXutTnK xc nhn ca k tonSNgyABCDEF123GTn n ngy 01/09/202000110/6PNK-2110/6Mua b tng cng ty ng Hi  Nng10/620200210/6PXK-10810/6Xut kho B tng dung cho cng trnh Km 81010/6200Cng cui kx20200 Mu th kho pht thy lc.  Mu s: S12-DN n v: Cng ty CP cng trnh 875 ( Ban hnh theo thng t s 200/2014/TT-BTC a ch: 59 Nguyn Vn C -TP.  Nng ngy 22/12/2014 ca B Ti chnh) TH KHO Ngy lp th: 01/06/2021 Tn, nhn hiu, quy cch vt t: Pht thy lc M s: 05 VT: b STTNTGSChng tDin giiNgy nhp, xutNhpXutTnK xc nhn ca k tonSNgyABCDEF123GTn n ngy 01/09/202000111/6PNK-3411/6Mua nhp kho ng thy lc11/6110211/6PXK-5411/6Xut kho ng thy lc dung sa cha my o11/610Cng cui kx110 Ngy & thang & nm.& Ngi ghi sK ton trngGim c( K, h tn)( K, h tn)( K, h tn, ng du)   n v: Cng ty CP cng trnh 875 ( Ban hnh theo thng t s 200/2014/TT-BTC a ch: 59 Nguyn Vn C -TP.  Nng ngy 22/12/2014 ca B Ti chnh) S CHI TIT VT LIU, DNG C (sn phm, hng ha ) Thng 6 nm: 2021 Ti khon:1521 Tn kho: Cng ty 875 Tn, quy cch nguyn vt liu: B tng n v: ng Chng tDin giiTKi ngn giNhpXutTnS hiuNgy thngS lngThnh tinS lngThnh tinS lngThnh tinS d u k00& & & & & .& & & & & ..& ....& & & ..& ...& & & & ..& & & & & & & & & & & ..& & & ..PN-2110/6Mua b tng H331111895.0002017.900.0002017.900.000PX-10810/6Xut BT dng CT621895.0002017.900.00000PN-2611/6Mua b tng H331111895.0004035.800.0004035.800.000PX-11111/6Xut BT cho CT621895.0004035.800.00000PN-3012/6Mua b tng H331111895.0006056.700.0006056.700.000PX-12212/6Xut BTcho CT621895.0006056.700.00000& & ..& & .& & & & & ..& & ..& & ..& & & & & & .& & & & & & & ..& & & ..& & & ..Cng thngxx320286.400.000320286.400.00000-s ny c& trang, nh s t trang 01 n trang& .. - Ngy m s: ... Ngy& .thng& nm& ..  Ngi ghi s K ton trng Gim c n v: Cng ty CP cng trnh 875 ( Ban hnh theo thng t s 200/2014/TT-BTC a ch: 59 Nguyn Vn C -TP.  Nng ngy 22/12/2014 ca B Ti chnh) S CHI TIT VT LIU, DNG C (sn phm, hng ha ) Thng 6 nm: 2021 Ti khon:1524 Tn kho: Cng ty 875 Tn, quy cch nguyn vt liu: ng ht du thy lc n v: ng Chng tDin giiTKi ngn giNhpXutTnS hiuNgy thngS lngThnh tinS lngThnh tinS lngThnh tinS d u k00& & ..& & ..& & & & .& & ..& & ..& & & & & & & .& & & .& & & & & & & ..& & & & .PN-3411/6Mua ng thy lc141120.0001120.0001120.000PN-3411/6Mua ng thy lc141120.00011.420.00021.540.000PX-5411/6Xut  sa cha627120.0001120.00011.420.000PX-5411/6Xut  sa cha6271.420.00011.420.00000PN-3612/6Mua my roay su141100.0005500.0005500.000PX-6512/6Xut  sa cha627100.0005500.00000& & ..& & ..& & & & ..& & & & & & & & .....& & & ..& & & & & & & & .& & & .& & & & Cng thngxx5720.040.0005720.040.00000 S ny c ... trang, nh s t trang 01 n trang ... Ngy m s: ... Ngi ghi s K ton trng Gim c  Ngy & thang & nm&  -Sau khi ln s chi tit vt liu dng c th ta mi ln bng tng hp xut nhp tn kho nguyn vt liu  theo di Mu Bng tng hp xut- nhp  tn nguyn vt liu Mu s: S11-DN n v: Cng ty CP cng trnh 875 ( Ban hnh theo thng t s 200/2014/TT-BTC a ch: 59 Nguyn Vn C -TP.  Nng ngy 22/12/2014 ca B Ti chnh) BNG TNG HP NHP XUT TN KHO NGUYN VT LIU Ti khon:152 Thng 6 nm: 2021 sttTn vt tvtTn u kNhp trong kXut trong kTn trong kSLTTSLTTSLTTSLTT1t pM3805.818.18100805.818.181002B tng 16MPAM300320286.400.000320286.400.000003ng thy lcci0021.540.00021.540.000004oxybnh2106.0009477.00010530.000153.0005Du Diezenlt402.000.000201.000.000301.500.00301.500.0006Dy in 3 pham991.80020204.00025255.000440.8007My roay suci005500.0005500.000008Dy daSi008520.0008520.00000& ...& & & & ..& & & & .& & & .& & & & & & & & & & ..& & & .Tng cngxx90.000.000x510.800.000x590.500.000x10.300.000 Ngy & ..thang & ..nm Ngi ghi s k ton trng gim c  Sau khi ln bng tng hp xut nhp tn kho th ta s ln s nht ki chung  theo di qu trnh xut ,nhp vt liu ca cng ty  Mu nht k chung Mu s: S03a-DN n v: Cng ty CP cng trnh 875( Ban hnh theo thng t s 200/2014/TT-BTC a ch: 59 Nguyn Vn C -TP.  Nng ngy 22/12/2014 ca B Ti chnh) TRCHS NHT K CHUNG Thng 06nm 2021 Ngy ghi sChng t Din giiTi khonS tinSNgyNCNCS pht sinh& .& & & .& ..& .& .& ..& ..10/6PN-2110/6Mua n B tng cacty ng Hi  Nng1521 133 331286.400.000 28.640.000 315.040.00010/6PX-10810/6Xut kho B tng dung cho cng trnh Km 810621 1521315.040.000 315.040.00010/6PX-10810/6Xut kho t p dung cho cng trnh Km 810621 15215.818.181 5.818.18111/6PN-3411/6Mua nhp khong thylc1524 1411.540.000 1.540.00011/6PX-5411/6Xut khong thylc627 15241.540.000 1.540.00012/6PN-3612/6Muamyroaysu1524 141500.000 500.00012/6PX-6512/6Xut myroaysu sa cha627 1524500.000 500.000& .& & & .& ..& .& .& ..& ..Tng830.000.000830.000.000 S ny c ... trang, nh s t trang 01 n trang ... Ngy & thang & nm & Ngi ghi s K ton trng Ngi i din ( K, h tn) ( K, h tn) (K, h tn, ng du)  -Cui thng cn c vo s nht ki chung  ln s ci cc ti khon 152 Mu s ci ti khon 152  SHAPE \* MERGEFORMAT  n v: Cng ty CP cng trnh 875( Ban hnh theo thng t s 200/2014/TT-BTC a ch: 59 Nguyn Vn C -TP.  Nng ngy 22/12/2014 ca B Ti chnh) S CI Nm : 2021 Tn ti khon : Nguyn vt liu S hiu 152 Thng 06 nm 2021 VT: ng ngyChng tDin giiTKS tinGhi chSngyNCS d u k90.000.000S pht sinh trong k& & & ..& ..& & & & & & & & & ..& & ..& & & & ..& & & ..& & & & 10/6PN- 2110/6Mua b tng cty ng Hi331111315.040.00010/6PX- 10810/6Xut vt liu phc v cng trnh621320.858.18111/6PN- 3411/6Mua ph tng nhp kho1411.540.00011/6PX- 5411/6Xut ph tng  sa cha my o6271.540.00012/6PN- 3612/6Mua my roay su141500.00012/6PX- 6512/6Xut my roay su  sa cha627500.000& & & ..& ..& & & & & & & & ..& & & & & & & .& & & & .& & & .Cng s d pht sinh trong k510.800.000590.500.000S d cui k10.300.000 S ny c ... trang, nh s t trang 01 n trang ... Ngy m s: ... Ngi ghi s K ton trng Ngi i din  Ngy& thang & nm& . ( K, h tn) ( K, h tn) (K, h tn, ng du)  KT LUN Nc ta ang trong giai on i mi c ch qun l kinh t thc tin t ra,cho mi doanh nghip sn xut kinh doanh trong c ch th trng phi lm th no  sn xut kinh doanh c hiu qu gp phn xy dng nn kinh t n nh, nng cao i sng vt cht tinh thn cho ngi lao ng. Mun vy doanh nghip phi khng ngng nng cao b my lnh o t chc qun l, p dng khoa hc k thut v cng ngh mi trong sn xut kinh doanh. Mnh dn u t chiu su, hch ton chnh xc cc chi ph sn xut  nhm gim chi phi u vo v tng li nhun. M rng th trng, to nim tin vi cc c quan ch u t cing nh ch cng trnh. Bi bo co thc tp vi  ti  K ton NVL ti cng ty C phn Cng trnh 875 l c rt nhng l lun v thc tin l nhn t nh hng n cc bin php v gii php nng cao cng tc hch ton  n v.  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K ton trng (ti cng ty) K ton ngn hng (ti cng ty) Ngn hng K v duyt thu Ghi s tin gi Lp chng t thu Giy bo c Nhn giy bo c Nhn tin ng y Khng ng K y nhim Ghi s k ton tin gi Lp giy bo n Nhn giy bo N Thc hin lnh chi Nhn y nhim chi Lp y nhim chi K v duyt chi Nhp phiu nhp kho Ghi th kho Ghi s k ton vt t Nhn phiu v nhp kho K phiu v chuyn hng Yu cu nhp kho  HYPERLINK "https://baocaothuctap.net/" \h ctap.net/ ng Kim tra bng lng . ng Khng Nhn li bng lng Trnh t lun chuyn chng t k ton tin lng nh sau: K nhn S nht ky c bit S nht k chung Chng t k ton Bng cn i ti khon Bo co ti chnh S ci Ch thch: Ghi hng ngy Ghi cui thng, hoc nh k Quan h i chiu, kim tra Th kho S chi tit Chng t xut Chng t xut vt liu Chng t nhp Bng tng hp nhp, xut, tn K ton tng hp Ch thch: Ghi hng ngy Ghi cui thng, hoc nh k Quan h i chiu, kim tra Ti khon: 0041000171981 n v th hng: CNG TY C PHN B TNG NG HI  NNG Ti ngn hng: Vietcombank-CN  Nng Tn cc thu: Mu s:01GTKT3/002 Ha n Gi Tr Gia Tng K hiu: Lin 2: giao ngi mua S:0001135 Ngy 10 thng 06 nm 2021 n v bn hng: M s thu: a ch: in thoi: H v tn ngi mua hng: Tn n v bn hng: M s thu: a ch: Thu sut GTGT: 10% Cng tin hng: 17.900.000 Tng cng tin thanh ton: 19.700.000 S tin vit bng ch: Mi chin triu by tram nghn ng chn. Ngi mua hng Ngi bn hng Gim c n v:Cng Ty CP Cng trnh 875 B phn : Vt t Mu: 01-VT (Ban hnh theo TT s: 200/2014/TT-BTC Ngy 22/12/2014 ca B Trng BTC) PHIU NHP KHO Ngy 10 thng 06 nm 2021 S: 21 N:1522 C: H v tn ngi giao: Nguyn Hu G Theo ha n GTGT S 0001135 ngy 10 thng 06 nm 2021 Nhp ti kho vt t ca cng ty. Vit bng ch: mi chn triu by trm nghn ng chn. Chng t gc km theo: 01 Ngi lp phiu ngi giao hng th kho k ton trng  n v:Cng Ty CP Cng trnh 875 B phn : Vt t S:34 Mu: 01-VT (Ban hnh theo TT s: 200/2014/TT-BTC Ngy 22/12/2014 ca B Trng BTC) PHIU NHP KHO Ngy 11 thng 06 nm 2021 N:1524 C: H v tn ngi giao: Nguyn Hu G ngy 11 thng 06 nm 2021 Nhp ti kho vt t ca cng ty. Vit bng ch:Mt triu nm trm bn mi nghn ng chn. Chng t gc km theo: 01 Ngi lp phiu ngi giao hng th kho k ton trng n v:Cng Ty CP Cng trnh 875 B phn : Vt t Mu: 01-VT (Ban hnh theo TT s: 200/2014/TT-BTC Ngy 22/12/2014 ca B Trng BTC) PHIU XUT KHO Ngy 10 thng 06 nm 2021 S:108 N:1524 C: H v tn ngi nhn hng: Lu Xun Cng L do xut kho: xut cho cng trnh cu 810 Xut kho :Cng trnh cu km 810 Vit bng ch& & & & & & & & & & & & & & .. Chng t gc km theo: 01 Ngi lp phiu ngi nhn hn th kho k ton trng Gim c n v:Cng Ty CP Cng trnh 875 B phn : Vt t Mu: 01-VT (Ban hnh theo TT s: 200/2014/TT-BTC Ngy 22/12/2014 ca B Trng BTC) PHIU XUT KHO Ngy 11 thng 06 nm 2021 S:54 N:1524 C: H v tn ngi nhn hng: Phan Minh Nnh L do xut kho: Cp sa cha my o mini cng trnh xng TBV. Xut ti kho : Nam Vit bng ch: Mt triu nm trm bn mi nghn ng chn. Chng t gc km theo: 01 Ngi lp phiu ngi nhn hn th kho k ton trng Gim c n v: Cng ty CP cng trnh 875 a ch: 59 Nguyn Vn C -TP.  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