fast.bai tap mau

8/3/2019 Fast.bai Tap Mau

1/88

Bi tp thc hnh

Mc lc

1. M t thng tin ................................................................................................................................ 32. Khai bo cc danh mc ................................................................................................................. 3

2.1 Danh mc khch hng, nh cung cp ........................................................................................... 32.2 Danh mc hng ha vt t ............................................................................................................ 42.3 Danh mc kho hng ...................................................................................................................... 42.4 Khai bo TSCu k .................................................................................................................. 4

3. S du k................................................................................................................................... 53.1 S d cc ti khon ....................................................................................................................... 53.2 S d cng n............................................................................................................................... 6

3.2.1 S d cng n phi thu khch hng (131) .............................................................................. 63.2.2 S d cng n phi tr nh cung cp (331) ............................................................................ 6

3.3 S tn kho u k .......................................................................................................................... 64. Pht sinh trong k .......................................................................................................................... 7

4.1 Nhp mua ...................................................................................................................................... 74.2 Nhp khu ..................................................................................................................................... 74.3 Nhp chi ph ................................................................................................................................... 74.4 Phiu xut tr li NCC ................................................................................................................... 84.5 H mua hng dch v .................................................................................................................... 84.6 Phiu thanh ton tm ng ............................................................................................................. 84.7 H bn hng kim phiu xut kho ................................................................................................ 84.8 Phiu nhp hng bn b tr li ....................................................................................................... 94.9 H dch v ..................................................................................................................................... 94.10Giy bo c .................................................................................................................................... 94.11Giy bo n ................................................................................................................................... 94.12Phiu thu ........................................................................................................................................ 94.13Phiu chi ...................................................................................................................................... 104.14Phiu xut iu chuyn kho ........................................................................................................ 10

5. Yu cu: ........................................................................................................................................ 115 1 T d li h bi t t 11


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6. Hng dn .................................................................................................................................... 116.1 Khai bo ban u......................................................................................................................... 11

6.1.1 Khai bo cc tham s h thng ............................................................................................. 116.1.2 Khai bo ngy bt u ca nm ti chnh ............................................................................. 126.1.3 Khai bo k nhp liu u tin trong Fast ............................................................................. 12

6.2 Khai bo cc danh mc ............................................................................................................... 126.2.1 Danh mc quyn chng t .................................................................................................... 126.2.2 DM ti khon .......................................................................................................................... 136.2.3 DM phn nhm khch hng ................................................................................................... 146.2.4 DM khch hng, nh cung cp .............................................................................................. 146.2.5

DM kho hng .......................................................................................................................... 15

6.2.6 DM phn nhm hng ha vt t ............................................................................................ 166.2.7 DM hng ha, vt t .............................................................................................................. 166.2.8 DM b phn s dng TSC .................................................................................................. 176.2.9 DM l do tng gim TSC ..................................................................................................... 176.2.10DM phn nhm TS ................................................................................................................. 176.2.11DM loi ti sn ....................................................................................................................... 186.2.12DM ngun vn ........................................................................................................................ 18

6.3 Khai bo TSCu k ................................................................................................................ 196.4 Nhp s du k ...................................................................................................................... 206.4.1 S d ti khon ...................................................................................................................... 20

6.4.2 S d cng n ....................................................................................................................... 216.4.3 S tn kho u k .................................................................................................................. 21

6.5 Hch ton cc nghip v pht sinh trong thng .......................................................................... 226.5.1 Phiu nhp mua hng ............................................................................................................ 226.5.2 Phiu nhp khu .................................................................................................................... 276.5.3 Phiu nhp chi ph mua hng ................................................................................................ 296.5.4 Phiu xut tr li nh cung cp ............................................................................................. 316.5.5 H mua hng dch v ............................................................................................................ 326.5.6 Phiu thanh ton tm ng ..................................................................................................... 366.5.7 H bn hng kim phiu xut kho ......................................................................................... 376.5.8 Phiu nhp hng bn b tr li ............................................................................................... 416.5.9 H dch v.............................................................................................................................. 426.5.10Giy bo c ............................................................................................................................ 446.5.11Giy bo n ........................................................................................................................... 456.5.12Phiu thu ................................................................................................................................ 486.5.13Phiu chi ................................................................................................................................ 526.5.14Phiu xut iu chuyn kho ................................................................................................... 61

6.6 Cc bt ton tng ................................................................................................................... 626.6.1 Cp nht gi xut kho ............................................................................................................ 626.6.2 Tnh khu hao TSC ............................................................................................................. 626.6.3 Phn b khu hao TSC ....................................................................................................... 62

6.7 Cc bt ton kt chuyn cui k.................................................................................................. 63


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1. M t thng tin

Cty ABC c chc nng kinh doanh hng ha vi cc c im sau:

- 01 ca hng bn hng ha mua t cc ngun khc nhau;

- Cty c kho: hng ha

- Ch k ton v bo co c p dng theo quyt nh 15/2006/Q-BTC v vic ban hnh

ch k ton;

- Bo co thu: Thu TNDN, thu GTGT theo thng t 60/2007/TT-BTC c sa i;

- Hnh thc s k ton: Nht k chung;

- Cty ABC l i tng np thu GTGT theo phng php khu tr.

- ng tin hch ton l ng Vit nam v cng ty c giao dch lin quan n ngoi t l USD;

- Chu k sn xut kinh doanh: Thng;

- K ton hng tn kho theo phng php k khai thng xuyn;

- Phng php nh gi hng tn kho: theo phng php gi trung bnh hng thng;

2. Khai bo cc danh mc

2.1 Danh mc khch hng, nh cung cp

M Tn khch hng, nh cung

cp

a ch MST Nhm

1

Nhm

2

NM001 Ctyi Dng Nguyn Cng Tr, HN 0100101900-

1

MB HN

NM002 Cty TNHH Mai Hong Hong Mai, HN 0100320643-

1

MB HN

NM003 Cty CP Mc Lan Ngc Khnh HN 0120012015 MB HN


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M Tn khch hng, nh cung

cp

a ch MST Nhm

1

Nhm

2TPHCM 2

NB004 Cng ty Minh Phc L Phng Hiu, TPHCM 0010022540

0

MN HCM

NB005 Cng ty my tnh Trn Anh Thi H, H Ni 1000010012

4

MB HN

NB006 Cng ty Trang Linh Trn Quang Khi,

Nng

0012401000

1

MT N

NB007 Ctyin lc H Ni Thanh Xun, H Ni MT N

NB008 Cng ty Nc sch H Ni Ty H H Ni MB HN

NB009 Cc Thu H Ni La Thnh, H Ni MB HN

NVHL Nhn vin L Hong

NVTNV Nhn vin Nguyn Vn

Trng

2.2 Danh mc hng ha vt t

STT M

vt t

Tn vt t TK

vt t

TK

gi vn

TK

doanh

thu

TK

hbbtl

Gi tn

kho

Loi

vt t

1 H1 Hng H1 1561 6321 5111 5311 TB 61

2 H2 Hng H2 1561 6321 5111 5311 TB 61

3 H3 Hng H3 1561 6321 5111 5311 TB 61

4 H4 Hng H4 1561 6321 5111 5311 TB 61


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2.4 Khai bo TSCu k

M TS: TBQL01

Tn TS Dn my VT 01

Nc SX Vit Nam

Nm SX 2007

Nhm TS L04

L do tng TS MS

Ngy tng TS 15/10/07

Ngy a TS vo s dng 01/11/07

Ngy tnh khu hao (ngy s dng Fast) 01/11/07

S thng KH gc 60

B phn s dng QL

TK TSC 2114

TK khu hao 21414

TK chi ph 6424

Phn nhm TS PN02

Vn t c

Nguyn gi 12.000.000

GT KH

GT cn li 12.000.000

GT KH 1 thng 200.000


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3. S du k

3.1 S d cc ti khon

Ti

khon

Ngoi t D n VN D n

ngoi t

D c VN D c ngoi

t

Ghi ch

1111 30.000.000 -

1121ACB 370.000.000 -

1122USD USD 75.000.000 5.000

131111 30.000.000

Nhp bn cng

n

1561 47.500.000 -

2114 12.000.000 -

21411 - 400.000

331111 55.000.000

Nhp bn cng

n

3351 - 2.000.000

4111 - 479.100.000

4211 - 28.000.000

564.500.000 564.500.000

3.2 S d cng n

3.2.1 S d cng n phi thu khch hng (131)


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NB004 25.000.000

NB006 30.000.000Tng cng 55.000.000

3.3 S tn kho u k

Kho Vt t S tn n gi Thnh tin

KHH H1 5 3.100.000 15.500.000

KHH H2 2 2.500.000 5.000.000

KHH H3 3 5.000.000 15.000.000

KHH H4 5 2.400.000 12.000.000

4. Pht sinh trong k

4.1 Nhp mua

1. Ngy 02/01, nhp mua hng ca cty Minh Phc theo phiu nhp s PNM01, cha tr tin ngi

bn, VAT: 10%

Hng H1: s lng: 50 ci, n gi cha thu: 3.000.000 ng / ci, chi ph vn chuyn:

1.000.000

H GTGT s 208711, k hiu SB/01, ngy 02/01

VAT ca tin vn chuyn: 5% theo s 208712, k hiu SB/02

2. Ngy 10/01, phiu nhp mua hng s PNM02 ca Cty Trang Linh, cha tr tin cho ngi bn,

VAT: 10%

Hng H2: s lng 20 ci, n gi cha thu 2.500.000 ng / ci

Hng H3: s lng 10 ci, n gi 5.000.000 ngc/ ci

H GTGT s 108451, k hiu TL/01, ngy 10/01


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Thu nhp khu: 5%, thu VAT hng nhp khu: 10%

H GTGT s 156123, k hiu NK/00, ngy 06/01

4.3 Nhp chi ph

Ngy 11/01, ha n vn chuyn ca cty Trang Linh s hng ca ha n s 108451, ngy 10/01

s tin 8.000.000 ng, thu VAT 5%, s H GTGT 108452, k hiu TL/01, ngy 10/01

4.4 Phiu xut tr li NCC

Ngy 03/01, xut tr li cty Minh Phc s hng khng ng yu cu ca phiu nhp mua PNM01,

ngy 02/01, s lng: 10 ci

4.5 H mua hng dch v

Ngy 12/01 nhp mua dn my vi tnh ca Cty my tnh Trn Anh theo phiu nhp mua sPNM04, cha tr tin, VAT: 10%

Nguyn gi: 15.000.000 ng, s k khu hao: 60, ngy bt u s dng l 15/01

H GTGT s 105213, k hiu TA/01, ngy 12/01

4.6 Phiu thanh ton tm ng

Ngy 28/01, thanh ton tin tm ng i cng tc ca anh L Hong, s tin 3.150.000 cha bao

gm thu, thu 5%, HGTGT s 154235, k hiu AT/08, ngy 25/01

4.7 H bn hng kim phiu xut kho

1. Ngy 05/01, ha n bn hng s BH105101, k hiu KNN-1/N cho Cng ty TNHH Mai

Hong, thu VAT: 10%, cha thu tin

Hng H1: s lng 20 ci, n gi 3.500.000 ng/ci

2 N 08/01 t b h h Ct i D h th ti th H BH105102 k hi


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4. Ngy 22/01, bn hng cho Cng ty CP Mc Lan, cha thu tin theo H s BH105104, k hiu

KNN-1/N, VAT: 10%

Hng H3: s lng 8 ci, n gi bn l 5.500.000 ng/ci

Hng H4: s lng 2 ci, n gi bn l 2.600.000 ng/ci

4.8 Phiu nhp hng bn b tr li

Ngy 16/01, Cty Thi Bnh Dng tr li s hng khng ng yu cu ca H BH105103

ngy 15/01, cty chp nhn v ng nhp kho

Hng H2: s lng 2 ci

4.9 H dch v

Ngy 18/01, bin bn giao nhn TSC s 101, cty nhng bn dn my vi tnh cho nhn vin

Nguyn Vn Trng

Nguyn gi: 12.000.000 ng, gi tr khu hao: 600.000 ng, km theo H GTGT s

15235, k hiu DV/12, ngy 18/01 nh sau:

Gi bn cha thu: 9.000.000 ng, thu VAT: 10%

Anh Trng cha tr tin.

4.10 Giy bo c

Ngy 25/01, giy bo c ca Ngn hng ACB nhn c giy BC01 do Cng ty CP Mc Lan

chuyn tin thanh ton tin hng theo H s BH105104 s tin l 54.120.000 ng

4.11 Giy bo n

1. Ngy 04/01, giy bo n s BN01 ca ngn hng ACB, thanh ton tin hng cho cty Minh

Phc sau khi tri s tin hng nhp tr li, s tin l 133.050.000 ng

2. Ngy 08/01, giy bo n ca Ngn hng ACB s BN02, chi tin tr cho cty ACC s tin hng

h 06/01 ti l 1 500 USD


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3. Ngy 20/01 phiu thu s PT03 Cng ty Thi Bnh Dng thanh ton ton b tin hng sau khi

tri s tin tng ng vi s hng tr li l 81.950.000 ng

4. Ngy 25/01, phiu thu s PT04 nhn vin L Xun Trng thanh ton tin mua dn my vi

tnh, s tin l 9.900.000

4.13 Phiu chi

1. Ngy 02/01, phiu chi s PC01 chi tm ng cho anh L Hong i cng tc, s tin 3.000.000

ng

2. Ngy 14/01, chi tin tr cho Cng ty my tnh Trn Anh s tin l 16.500.000 ng theo phiu

chi s PC02

3. Ngy 15/01, phiu chi s PC03, chi tin tr cho cty Trang Linh mt phn tin hng nhp mua

ngy 10/01, s tin 80.000.000 ng

4. Ngy 16/01, phiu chi s PC04 thanh ton tin in thoi trong thng cho cc b phn nh

sau:

- Bn hng: 600.000

- Qun l: 1.200.000

H GTGT s 79564, k hiu AA/01, ngy 16/01, VAT: 5%

5. Ngy 29/01, phiu chi s PC05 thanh ton tin nc cho Cng ty Nc Sch H Ni s tin:

2.000.000, thu VAT: 5%, s H: 79824, k hiu AT/01, ngy 29/01

6. Ngy 29/01, phiu chi s PC06 thanh ton tin vt ng cho anh L Hong

7. Ngy 31/01, phiu chi s PC07 np tin thu nhp khu v thu GTGT hng nhp khu ca

H s 156123 ngy 06/01

4.14 Phiu xut iu chuyn kho

Ngy 17/01, xut hng H1 gi i l1, s lng l 10 ci


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5. Yu cu:

5.1 To c s d liu cho bi ton trn

5.2 Khai bo cc DM

5.3 Nhp s du k

5.4 Hch ton cc nghip v pht sinh trong thng

5.5 Cc nghip v tng

5.5.1 Tnh gi xut kho trong thng

5.5.2 Tnh khu hao TSC v phn b khu hao TSC

5.5.3 Cc bt ton cui k khc khc

5.5.4 Kt chuyn thu

5.6 In cc bo co

6. Hng dn

6.1 Khai bo ban u

6.1.1 Khai bo cc tham s h thng

Vo menu: H thng / Danh mc tin v tham s ty chn / Khai bo tham s ty chn


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Mun thay i cc gi tr cc tham s, n vo nt Sa li gi tr sa theo mong mun, sau n

nt Nhn

6.1.2 Khai bo ngy bt u ca nm ti chnh

Vo menu: H thng / Danh mc tin v tham s ty chn / Khai bo ngy bt u ca

nm ti chnh: khai bo ngy 01/01/2008

6.1.3 Khai bo k nhp liu u tin trong Fast

Vo menu: H thng / Danh mc tin v tham s ty chn / Khai bo k nhp liu u

tin trong Fast: khai bo ngy 01/01/2008

6.2 Khai bo cc danh mc

6.2.1 Danh mc quyn chng t


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- Nhn phm F4: thm mi quyn s. V d lm cho mn hnh phiu thu nh sau:

- Sau khi nhp cc thng tin, nhn nt Nhn lu li thng tin

6.2.2 DM ti khon

- Vo menu: K ton tng hp / Danh mc tin / Danh mc ti khon

- Nhn phm F4 thm mi mt ti khon:


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6.2.3 DM phn nhm khch hng

- Vo menu: K ton bn hng bn hng v cng n phi thu / Danh mc tin /Danh mc phn nhm khch hng

- Nhn phm F4 thm mi mt nhm

- Nhn nt Nhn lu li

- Cc nhm khc khai bo tng t

6.2.4 DM khch hng, nh cung cp

- Vo menu: K ton bn hng v cng n phi thu / Danh mc tin / Danh mc

khch hng

- Nhn phm F4 thm mi tng khch hng


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- Nhn nt Nhn lu sau khi khai bo cc thng tin

- Tng t khai bo cho cc khch hng khc

6.2.5 DM kho hng

- Vo menu: K ton hng tn kho / Danh mc tin / Danh mc kho hng

- Nhn phm F4 thm mi mt kho hng


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6.2.6 DM phn nhm hng ha vt t

- Vo menu: K ton hng tn kho / Danh mc tin / Danh mc hng ha vt t

- Nhn phm F4 thm mi mt nhm hng

- Nhn nt Nhn lu li

- Tng t khai bo cho cc nhm hng khc

6.2.7 DM hng ha, vt t

- Vo menu: K ton hng tn kho / Danh mc tin / Danh mc hng ha vt t

- Nhn phm F4 thm mi mt mt hng


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6.2.8 DM b phn s dng TSC

- Menu: K ton ti sn cnh / Danh mc tin / Danh mc b phn s dngTSC

- Nhn phm F4 thm mi mt b phn

- Nhn nt Nhn lu li

- Tng t khai bo cho cc b phn khc

6.2.9 DM l do tng gim TSC

- Menu: K ton ti sn cnh / Danh mc tin / Danh mc l do tng gim

TSC

- Nhn phm F4 thm mi l do tng gim ti sn

- Nhn nt Nhn lu li

- Tng t khai bo cho l do khc


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- Nhn nt Nhn lu li

- Tng t khai bo cho cc nhm TS khc

6.2.11 DM loi ti sn

- Menu: K ton ti sn cnh / Danh mc tin / Danh mc loi ti sn

- Nhn phm F4 thm mi loi ti sn

- Nhn nt Nhn lu li

- Cc loi khc ln lt c khi bo tng t

6.2.12 DM ngun vn

- Menu: K ton ti sn cnh / Danh mc tin / Danh mc ngun vn

- Nhn phm F4 thm mi mt ngun vn


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6.3 Khai bo TSCu k

- Vo menu: Phn h KT TSC / Cp nht s liu / Cp nht thng tin v TS

- Nhn phm F4 thm mi TS

- Phn Thng tin chnh: nhp thng tin nh trong hnh sau:

- Phn thng tin ph nhp cc thng tin nh hnh sau:


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- Nhn nt Nhn lu li cc thng tin v TS

- Tng t khai bo cho cc TS khc

6.4 Nhp s du k

6.4.1 S d ti khon

- Vo menu: K ton tng hp / Cp nht s liu / Vo s du k cc ti khon

- Chn cc ti khon tng ng, nhn phm F3 nhp s d ti khon


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6.4.2 S d cng n

- Vo menu: K ton bn hng v cng n phi thu / Cp nht s liu / Vo s dcng n phi thu u k hoc menu: K ton mua hng v cng n phi tr / Cp

nht s liu / Vo s d cng nu k

- Nhn phm F4 thm mi s d cng n

- Nhn nt Nhn lu li

- Tng t vo s d cng n cho cc khch hng khc

6.4.3 S tn kho u k

- Vo menu: K ton hng tn kho / Cp nht s liu / Vo tn kho u k

- Nhn phm F4 thm mi s d cho mt vt t


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6.5 Hch ton cc nghip v pht sinh trong thng

6.5.1 Phiu nhp mua hng

6.5.1.1 Nghip v 1:

- Ngy 02/01, nhp mua hng ca cty Minh Phc theo phiu nhp s PNM01, cha tr

tin ngi bn, VAT: 10%

i. Hng H1: s lng: 50 ci, n gi cha thu: 3.000.000 ng / ci, chi ph

vn chuyn: 1.000.000

ii. H GTGT s 208711, k hiu SB/01, ngy 02/01

iii. VAT ca tin vn chuyn: 5% theo s 208712, k hiu SB/02

- Vo phn hKT mua hng v cng n phi tr / Cp nht s liu / Phiu nhp

mua hng

- Nhn nt Mi trn thanh cng c cp nht mi mt chng t

- Bn tab Hng ha, khai bo nh sau:


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- Bn tab H thu ct m thu chn 10% i vi tin hng cn 5% vi tin chi ph nh

hnh sau:

- Nhn nt Lu trn thanh cng c lu li chng t

6.5.1.2 Nghip v 2:

- Ngy 10/01, phiu nhp mua hng s PNM02 ca Cty Trang Linh, cha tr tin cho

ngi bn, VAT: 10%

i. Hng H2: s lng 20 ci, n gi cha thu 2.500.000 ng / ci

ii. Hng H3: s lng 10 ci, n gi 5.000.000 ngc/ ci


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- Tab Chi ph khng phi nhp g

- Tab H thu khai bo cc thng tin nh sau:


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- Nhn nt Lu trn thanh cng c lu chng t

6.5.1.3 Nghip v 3:

- Ngy 15/01, Nhp mua hng ca cty An Bnh theo phiu nhp mua s PNM03, cha

tr tin ngi bn, thu VAT: 10%

- Hng H3: s lng 10 ci, n gi cha thu l 5.000.000 ng / ci

- H GTGT s 109001, k hiu AB/01, ngy 15/01


mua hng


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- Tab H thu khai bo cc thng tin nh sau:


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6.5.2 Phiu nhp khu

- Ngy 06/01, nhp khu hng ca Cty ACC theo phiu nhp PNM04, cha thanh ton

tin

i. Hng H4: s lng 10 ci, n gi cha thu l 150 USD / ci

ii. Thu nhp khu: 5%, thu VAT hng nhp khu: 10%

iii. H GTGT s 156123, k hiu NK/00, ngy 06/01



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- Tab H thu khai bo cc thng tin nh hnh sau:


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6.5.3 Phiu nhp chi ph mua hng

- Ngy 11/01, ha n vn chuyn ca cty Trang Linh s hng ca ha n s 108451,

ngy 10/01 s tin 8.000.000 ng, thu VAT 5%, s H GTGT 108452, k hiu

TL/01, ngy 10/01

- Vo phn hKT mua hng v cng n phi tr / Cp nht s liu / Phiu nhp chi

ph mua hng



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- Tab Chi ph: nhp tng tin chi ph, nhn nt PB tng

- Tab H thu: khai bo cc thng tin nh hnh sau:


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6.5.4 Phiu xut tr li nh cung cp

- Ngy 03/01, xut tr li cty Minh Phc s hng khng ng yu cu ca phiu nhp

mua PNM01, ngy 02/01, s lng: 10 ci

- Vo phn hKT mua hng v cng n phi tr / Cp nht s liu / Phiu xut tr

li nh cung cp


- Cp nht cc thng tin trn phiu nh trong hnh sau:


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6.5.5 H mua hng dch v

- Ngy 12/01 nhp mua dn my vi tnh ca Cty my tnh Trn Anh theo phiu nhp

mua s PNM04, cha tr tin, VAT: 10%

i. Nguyn gi: 15.000.000 ng, s k khu hao: 60, ngy bt u s dng l

15/01

ii. H GTGT s 105213, k hiu TA/01, ngy 12/01

- Ch : Khi nhp mua mt TSC, ta phi thc hin 2 vic sau:


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iii. Trn tab H thu nhp cc thng tin nh hnh sau:


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iv. Nhn nt Lu trn thanh cng c lu chng t

- Vo Phn h TSC / Cp nht s liu / Cp nht thng tin v TS

i. Nhn phm F4 thm mi TS

ii. Phn thng tin chnh: nhp cc thng tin nh hnh sau:


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iii. Phn thng tin ph: nhp cc thng tin nh hnh sau


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6.5.6 Phiu thanh ton tm ng

- Ngy 28/01, thanh ton tin tm ng i cng tc ca anh L Hong, s tin 3.150.000 cha bao gm thu, thu 5%, HGTGT s 154235, k hiu AT/08, ngy 25/01

- Vo phn hKT mua hng v cng n phi tr / Cp nht s liu / Phiu thanh

ton tm ng


- Trn tab Hch ton, nhp cc thng tin nh hnh sau:

- Trn tab H thu, khai bo cc thng tin nh hnh sau:


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- Nhn ntLu

trn thanh cng c lu chng t

6.5.7 H bn hng kim phiu xut kho

6.5.7.1 Nghip v 1:

- Ngy 05/01, ha n bn hng s BH105101, k hiu KNN-1/N cho Cng ty TNHH

Mai Hong, thu VAT: 10%, cha thu tin

i. Hng H1: s lng 20 ci, n gi 3.500.000 ng/ci

- Vo phn hKT bn hng v cng n phi thu / Cp nht s liu / H bn hng

kim phiu xut kho


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6.5.7.2 Nghip v 2:

- Ngy 08/01, xut bn hng cho Cty i Dng cha thu tin theo H s BH105102,

k hiu KNN-1/N, thu: 10%

i. Hng H4: s lng 6 ci, n gi 2.600.000 ng/ci

- Vo phn hKT bn hng v cng n phi thu / Cp nht s liu / H bn hng

kim phiu xut kho



39/88


6.5.7.3 Nghip v 3:

- Ngy 15/01, bn hng cho cty Thi Bnh Dng, cha thu tin theo H s BH105103,

k hiu KNN-1/N, VAT: 10%

- Hng H1: s lng 5 ci, gi bn l 3.500.000 ng ci



V h h KT b h hi th / C ht li / H b h


40/88


6.5.7.4 Nghip v 4:

- Ngy 22/01, bn hng cho Cng ty CP Mc Lan, cha thu tin theo H s BH105104,

k hiu KNN-1/N, VAT: 10%

- Hng H3: s lng 8 ci, n gi bn l 5.500.000 ng/ci

- Hng H4: s lng 2 ci, n gi bn l 2.600.000 ng/ci

V h h KT b h hi th / C ht li / H b h


41/88


6.5.8 Phiu nhp hng bn b tr li

- Ngy 16/01, Cty Thi Bnh Dng tr li s hng khng ng yu cu ca H

BH105103 ngy 15/01, cty chp nhn v ng nhp kho

- Hng H2: s lng 2 ci

- Vo phn hKT bn hng v cng n phi thu / Cp nht s liu / Phiu nhp

hng bn b tr li



42/88


6.5.9 H dch v

- Ngy 18/01, bin bn giao nhn TSC s 101, cty nhng bn dn my vi tnh cho

nhn vin Nguyn Vn Trng

i. Nguyn gi: 12.000.000 ng, gi tr khu hao: 600.000 ng, km theoH GTGT s 15235, k hiu DV/12, ngy 18/01 nh sau:

ii. Gi bn cha thu: 9.000.000 ng, thu VAT: 10%

iii Anh Trng cha tr tin


43/88

i. Nhn nt Mi trn thanh cng c cp nht mi mt chng t

ii. Trn H dch v nhp thng tin nh hnh sau:

iii. Nhn nt Lu trn thanh cng c lu li chng t

- Ghi gim TSC: Vo phn h TSC / Cp nht s liu / Khai bo gim TSC

i. Nhn phm F4 ghi gim TS: nhp cc thng tin theo hnh sau:


44/88

i. Nhn nt Mi trn thanh cng c thm mi chng t

ii. Trn mn hnh phiu k ton, bn tab Hch ton nhp cc thng tin nh hnh

sau:

iii. Tab H thu khng nhp g

iv. Nhn nt Lu trn thanh cng c lu chng t

6.5.10 Giy bo c

- Ngy 25/01, giy bo c ca Ngn hng ACB nhn c giy BC01 do Cng ty CP

Mc Lan chuyn tin thanh ton tin hng theo H s BH105104 s tin l

54.120.000 ng


45/88


6.5.11 Giy bo n

6.5.11.1 Nghip v 1:

- Ngy 04/01, giy bo n s BN01 ca ngn hng ACB, thanh ton tin hng cho cty

Minh Phc sau khi tri s tin hng nhp tr li, s tin l 133.050.000 ng

- Vo phn hKT tin mt, tin gi / Cp nht s liu / Giy bo n (chi) ca ngn

hng



46/88


6.5.11.2 Nghip v 2:

- Ngy 08/01, giy bo n ca Ngn hng ACB s BN02, chi tin tr cho cty ACC s

tin hng nhp mua ngy 06/01 s tin l 1.500 USD


hng


- Trn mn hnh ca Giy BN, nhp cc thng tin nh hnh sau:


47/88


6.5.11.3 Nghip v 3:

- Ngy 11/01 giy bo n ca Ngn hng ACB s BN03 chi tr tin vn chuyn cho cty

Trang Linh s tin l 8.400.000 ng


hng


- Trn mn hnh ca Giy BN, bn tab Hch ton nhp cc thng tin nh hnh sau:


48/88

- Bn tab H thu khng nhp g


6.5.12 Phiu thu

6.5.12.1 Nghip v 1:

- Ngy 07/01 phiu thu s PT01 Cng ty Mai Hong thanh ton mt phn tin hng ca

ngy 05/01 s tin l 50.000.000

- Vo phn hKT tin mt, tin gi / Cp nht s liu / Phiu thu tin mt


49/88


6.5.12.2 Nghip v 2:

- Ngy 10/01 phiu thu s PT02 Cng ty i Dng thanh ton tin hng mua ngy

08/01 s tin l 17.160.000 ng



- Trn mn hnh Phiu thu, nhp cc thng tin nh hnh sau:


50/88


6.5.12.3 Nghip v 3:

- Ngy 20/01 phiu thu s PT03 Cng ty Thi Bnh Dng thanh ton ton b tin hng

sau khi tri s tin tng ng vi s hng tr li l 81.950.000 ng





51/88


6.5.12.4 Nghip v 4:

- Ngy 25/01, phiu thu s PT04 nhn vin L Xun Trng thanh ton tin mua dn

my vi tnh, s tin l 9.900.000





52/88


6.5.13 Phiu chi

6.5.13.1 Nghip v 1:

- Ngy 02/01, phiu chi s PC01 chi tm ng cho anh L Hong i cng tc, s tin

3.000.000 ng

- Vo phn hKT tin mt, tin gi / Cp nht s liu / Phiu chi tin mt


- Trn mn hnh Phiu chi bn tab Hch ton nhp cc thng tin nh hnh sau:


53/88



6.5.13.2 Nghip v 2:

- Ngy 14/01, chi tin tr cho Cng ty my tnh Trn Anh s tin l 16.500.000 ng

theo phiu chi s PC02



- Trn mn hnh Phiu chi bn tab Hch ton nhp cc thng tin nh hnh sau:


54/88



6.5.13.3 Nghip v 3:

- Ngy 15/01, phiu chi s PC03, chi tin tr cho cty Trang Linh mt phn tin hng

nhp mua ngy 10/01, s tin 80.000.000 ng



Trn mn hnh Phiu chi bn tab Hch ton nhp cc thng tin nh hnh sau:


55/88



6.5.13.4 Nghip v 4:

- Ngy 16/01, phiu chi s PC04 thanh ton tin in thoi trong thng cho cc b phn

nh sau:

i. Bn hng: 600.000

ii. Qun l: 1.200.000

iii H GTGT s 79564 k hiu AA/01 ngy 16/01 VAT: 5%


56/88

- Bn tab H thu nhp cc thng tin nh hnh sau:


57/88

- Nhn ntLu

trn thanh cng c lu li chng t

6.5.13.5 Nghip v 5:

- Ngy 29/01, phiu chi s PC05 thanh ton tin nc cho Cng ty Nc Sch H Ni

s tin: 2.000.000, thu VAT: 5%, s H: 79824, k hiu AT/01, ngy 29/01



- Bn tab Hch ton, nhp cc thng tin nh hnh sau:


58/88

- Bn tab H thu, nhp cc thng tin sau:


59/88


6.5.13.6 Nghip v 6:

- Ngy 29/01, phiu chi s PC06 thanh ton tin vt ng cho anh L Hong



- Trn mn hnh Phiu chi, bn tab Hch ton nhp cc thng tin nh hnh sau:


60/88



6.5.13.7 Nghip v 7:

- Ngy 31/01, phiu chi s PC07 np tin thu nhp khu v thu GTGT hng nhp

khu ca H s 156123 ngy 06/01



- Bn tab Hch ton nhp cc thng tin nh hnh sau:


61/88

- Tab H thu khng nhp g c


6.5.14 Phiu xut iu chuyn kho

- Ngy 17/01, xut hng H1 gi i l1, s lng l 10 ci

- Vo phn hKT hng tn kho / Cp nht s liu / Phiu xut iu chuyn


- Trn mn hnh Phiu xut, nhp cc thng tin nh hnh sau:


62/88

- Nhn nt Lu lu li chng t

6.6 Cc bt ton tng

6.6.1 Cp nht gi xut kho

Vo phn hKT hng tn kho / Cp nht s liu / Tnh gi trung bnh: chng trnh s tng

cp nht gi xut kho ca cc vt t, hng ha

6.6.2 Tnh khu hao TSC

Vo phn hTi sn cnh / Cp nht s liu / Tnh khu hao TSC: chn thng 1, nm

2008, nhn nt Nhn, chng trnh s tng tnh khu hao ca cc TS trong thng 1

6.7 Cc bt ton kt chuyn cui k


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6.7.1 Khai bo cc bt ton kt chuyn tng

- Vo phn hKT tng hp / Cp nht s liu / Khai bo cc bt ton kt chuyn

tng

- Ln lt khai bo cc bt ton kt chuyn trong hnh sau:

- Nhn phm F4 thm mi bt ton kt chuyn

- Nhn phm F4 to bt ton kt chuyn


64/88

- La chn thi gian kt chuyn

6.8 Cc bt ton phn b cui k

6.8.1 Kt chuyn s thu GTGT ca hng bn b tr li

- Vo phn hKT tng hp / Cp nht s liu / Phiu k ton

- Nhn nt Mi cp nht mi chng t


6.8.2 Kt chuyn thu GTGT ca hng xut tr li cho nh cung cp


65/88


6.8.3 Kt chuyn thu GTGT u vo c khu tr trong thng

- Vo phn hKT tng hp / Cp nht s liu / Phiu k ton

- Nhn nt Mi trn thanh cng c cp nht mi chng t


66/88



67/88

CNG TY PHN MM QUN L DOANH NGHIP FASTVP H NI: 18 Nguyn Ch Thanh, Q. Ba nh. t: 771-5590, Fax: 771-5591, E-Mail: [email protected] TP HCM: 391A Nam K Khi Ngha, Q. 3. t.: 848-1001, Fax: 848-0998, E-Mail: [email protected] Nng: 39 - 41 Quang Trung, Q. Hi Chu. t: 81-0532, Fax: 81-2692, E-Mail: [email protected]: www.fast.com.vn

6.9 In cc bo co

6.9.1 Bo co ti chnh

BNG CN I S PHT SINH CC TI KHON

T ngy 01/01/2008 n ngy 31/01/2008

Tikhon Tn ti khon

Du k Pht sinh D cui kN C N C N C

111 Tin mt 30.000.000 159.010.000 107.367.500 81.642.5001111 Tin mt Vit Nam 30.000.000 159.010.000 107.367.500 81.642.500112 Tin gi ngn hng 445.000.000 54.120.000 163.950.000 335.170.0001121 Tin VND gi ngn hng 370.000.000 54.120.000 141.450.000 282.670.0001121ACB Tin VND gi ngn hng ABC 370.000.000 54.120.000 141.450.000 282.670.0001122 Tin ngoi t gi ngn hng 75.000.000 22.500.000 52.500.0001122USD Tin ngoi t gi ngn hng ABC 75.000.000 22.500.000 52.500.000

131 Phi thu khch hng 30.000.000 236.830.000 209.830.000 57.000.0001311 Phi thu ngn hn khch hng 30.000.000 236.830.000 209.830.000 57.000.00013111 Phi thu ngn hn khch hng: hot ng SXKD 30.000.000 236.830.000 209.830.000 57.000.000131111 Phi thu ngn hn khch hng: H SXKD (VND) 30.000.000 236.830.000 209.830.000 57.000.000133 Thu GTGT c khu tr 37.592.500 27.830.000 9.762.5001331 Thu GTGT c khu tr ca hng ho dch v 37.592.500 27.830.000 9.762.50013311 Thu GTGT c khu tr ca hng ho dch v 34.592.500 24.830.000 9.762.500

13313Thu GTGT tr li nh cung cp, gim gi hngmu 3.000.000 3.000.000

138 Phi thu khc 9.900.000 9.900.0001388 Phi thu khc 9.900.000 9.900.00013882 Phi thu di hn khc 9.900.000 9.900.000


68/88

Ti Du k Pht sinh D cui k


69/88

Fast Software Co., Ltd. 69/88

khon Tn ti khon N C N C N C

41111 Vn gp ca Nh nc 479.100.000 479.100.000421 Li nhun cha phn phi 28.000.000 10.479.509 38.479.5094211 Li nhun cha phn phi nm trc 28.000.000 28.000.0004212 Li nhun cha phn phi nm nay 10.479.509 10.479.509511 Doanh thu bn hng v cung cp dch v 215.300.000 215.300.0005111 Doanh thu bn hng ha 215.300.000 215.300.000

51111 Doanh thu bn hng ha: Ni a 215.300.000 215.300.000531 Hng bn b tr li 6.000.000 6.000.000

5311 Hng bn b tr li: Hng ha 6.000.000 6.000.000632 Gi vn hng bn 193.900.061 193.900.0616321 Gi vn hng bn: hng ho, thnh phm 193.900.061 193.900.061641 Chi ph bn hng 600.000 600.000

6417 Chi ph dch v mua ngoi 600.000 600.000642 Chi ph qun l doanh nghip 6.837.097 6.837.0976424 Chi ph khu hao TSC 337.097 337.0976427 Chi ph dch v mua ngoi 3.200.000 3.200.000

6428 Chi ph bng tin khc 3.300.000 3.300.000711 Thu nhp khc 9.000.000 9.000.0007112 Thu nhp khc: thanh l, nhng bn TSC 9.000.000 9.000.000811 Chi ph khc 11.400.000 11.400.000

8112 Chi ph khc: thanh l, nhng bn TSC 11.400.000 11.400.000911 Xc nh kt qu kinh doanh 218.300.000 218.300.000

Tng cng: 564.500.000 564.500.000 1.865.682.158 1.865.682.158 659.716.606 659.716.606

BNG CN I K TON

Ngy 31/01/2008


70/88

Ch tiu M s Thuyt minh S cui nm Su nm

A. Ti sn ngn hn

(100=110+120+130+140+150) 100 644.716.606 552.500.000

I. Tin v cc khon tng ng tin 110 416.812.500 475.000.000

1. Tin 111 V.01 416.812.500 475.000.000

2. Cc khon tng ng tin 112

II. Cc khon u t ti chnh ngn hn 120 V.02

1.u t ngn hn 121

2. D phng gim gi u t ngn hn 129

III. Cc khon phi thu ngn hn 130 57.000.000 30.000.000

1. Phi thu ca khch hng 131 57.000.000 30.000.000

2. Tr trc cho ngi bn 132

3. Phi thu ni b ngn hn 133

4. Phi thu theo tin k hoch hp ng

xy dng 134

5. Cc khon phi thu khc 135 V.03

6. D phng phi thu ngn hn kh i 139

IV. Hng tn kho 140 161.141.606 47.500.000

1. Hng tn kho 141 V.04 161.141.606 47.500.000

2. D phng gim gi hng tn kho 149

V. Ti sn ngn hn khc 150 9.762.500

1. Chi ph tr trc ngn hn 151

2. Thu GTGT c khu tr 152 9.762.500

3. Thu v cc khon khc phi thu Nh nc 154 V.05

4. Ti sn ngn hn khc 158B. Ti sn di hn

(200=210+220+240+250+260) 200 14.862.903 11.600.000

I. Cc khon phi thu di hn 210


- Nguyn gi 222 15.000.000 12.000.000


71/88

Nguyn gi 222 15.000.000 12.000.000

- Gi tr hao mn ly k 223 -137.097 -4002. TSC thu ti chnh 224 V.09

- Nguyn gi 225

- Gi tr hao mn ly k 226

3. TSC v hnh 227 V.10

- Nguyn gi 228

- Gi tr hao mn ly k 2294. Chi ph xy dng c bn d dang 230 V.11

III. Bt ng sn u t 240 V.12

- Nguyn gi 241

- Gi tr hao mn lu k 242

IV. Cc khon u t ti chnh di hn 250

1.u t vo cng ty con 251

2.u t vo cng ty lin kt, lin doanh 252

3.u t di hn khc 258 V.13

4. D phng gim gi u t ti chnh di hn

(*) 259

V. Ti sn di hn khc 260

1. Chi ph tr trc di hn 261 V.14

2. Ti sn thu thu nhp hon li 262 V.21

3. Ti sn di hn khc 268

Tng cng ti sn (270=100+200) 270 659.579.509 564.100.000

A. N phi tr (300=310+330) 300 142.000.000 57.000.000

I. N ngn hn 310 142.000.000 57.000.000

1. Vay v n ngn hn 311 V.15

2. Phi tr ngi bn 312 140.000.000 55.000.000

3. Ngi mua tr tin trc 313

4 Th kh hi Nh 314 V 16


II. N di hn 330


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1. Phi tr di hn ngi bn 3312. Phi tr di hn ni b 332 V.19

3. Phi tr di hn khc 333

4. Vay v n di hn 334 V.20

5. Thu thu nhp hon li phi tr 335 V.21

6. D phng tr cp mt vic lm 336

7. D phng phi tr di hn 337B. Vn ch s hu (400=410+430) 400 517.579.509 507.100.000

I. Vn ch s hu 410 V.22 517.579.509 507.100.000

1. Vn u t ca ch s hu 411 479.100.000 479.100.000

2. Thng d vn c phn 412

3. Vn khc ca ch s hu 413

4. C phiu qu 4145. Chnh lch nh gi li ti sn 415

6. Chnh lch t gi hi oi 416

7. Quu t pht trin 417

8. Qu d phng ti chnh 418

9. Qu khc thuc vn ch s hu 419

10. Li nhun sau thu cha phn phi 420 38.479.509 28.000.000

11. Ngun vn u t xy dng c bn 421

II. Ngun kinh ph v qu khc 430

1. Qu khen thng, phc li 431

2. Ngun kinh ph 432 V.23

3. Ngun kinh ph hnh thnh tsc 433

Tng cng ngun vn (440=300+400) 440 659.579.509 564.100.000

Cc chtiu ngoi bng cn i k ton

1. Ti sn thu ngoi V.24

2

BO CO KT QU HOT NG KINH DOANH


73/88

T ngy 01/01/2008 n 31/01/2008

Ch tiu M s Thuyt minh Nm nay Nm trc

1. Doanh thu bn hng v cung cp dch v 1 VI.25 215.300.000

2. Cc khon gim tr doanh thu 2 6.000.000

3. Doanh thu thun v bn hng v cung cp

dch v (10=01- 02) 10 209.300.000

4. Gi vn hng bn 11 VI.27 188.983.394

5. Li nhun gp v bn hng v cung cp

dch v (20=10-11) 20 20.316.606

6. Doanh thu hot ng ti chnh 21 VI.26

7. Chi ph ti chnh 22 VI.28

- Trong : Chi ph li vay 23

8. Chi ph bn hng 24 600.000

9. Chi ph qun l doanh nghip 25 6.837.097

10. Li nhun thun t hot ng kinh doanh

{30=20+(21-22)-(24+25)} 30 12.879.509

11. Thu nhp khc 31 9.000.000

12. Chi ph khc 32 11.400.000

13. Li nhun khc (40=31-32) 40 (2.400.000)

14. Tng li nhun k ton trc thu

(50=30+40) 50 10.479.509

15. Chi ph thu TNDN hin hnh 51 VI.30

16. Chi ph thu TNDN hon li 52 VI.30

16. Chi ph thu TNDN hon li phi tr 52A

16. Chi ph thu TNDN hon li phi tr 52B17. Li nhun sau thu thu nhp doanh

nghip(60=50-51-52) 60 10.479.509

18. Li c bn trn c phiu 70

BO CO LU CHUYN TIN T


74/88

(Theo phng php trc tip)

T ngy 01/01/2008 n ngy 31/01/2008

Ch tiu M s

Thuyt

minh Nm nay Nm trc

I. Lu chuyn tin t hot ng kinh doanh

1. Tin thu bn hng, cung cp dch v v

doanh thu khc 1 203.230.000

2. Tin chi tr cho ngi cung cp hng ha v

dch v 2

(247.750.000

)

3. Tin chi tr cho ngi lao ng 3 (3.450.000)

4. Tin chi tr li vay 4

5. Tin chi np thu thu nhp doanh nghip 5

6. Tin thu khc t hot ng kinh doanh 6

7. Tin chi khc cho hot ng sn xut kinh

doanh 7 (3.617.500)

Lu chuyn tin thun t hot ng kinh doanh 20 (51.587.500)

II. Lu chuyn tin t hot ng u t

1. Tin chi mua sm, xy dng TSC v cc

TS di hn khc 21 (16.500.000)

2. Tin thu t t/l, nhng bn TSC v cc TS

di hn khc 22 9.900.000

3. Tin chi cho vay, mua cc cng c n ca

n v khc 23

4.Tin thu hi cho vay, bn li cc cng c n

ca n v khc 24

5. Tin chi u t gp vn vo n v khc 25

6. Tin thu hi u t gp vn vo n v khc 26

7. Tin thu li cho vay, c tc v li nhun

Ch tiu M s

Thuyt

minh Nm nay Nm trc


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5. Tin chi tr n thu ti chnh 356. C tc, li nhun tr cho ch s hu 36

Lu chuyn tin thun t hot ng ti chnh 40

Lu chuyn tin thun trong k (50=20+30+40) 50 (58.187.500)

Tin v tng ng tin u k 60 475.000.000

nh hng ca thay i t gi hi oi quy i

ngoi t 61Tin v tng ng tin cui k (70 =

50+60+61) 70 416.812.500

6.9.2 Bo co khc

Vi mi phn hu c h thng bo co ring, vo theo tng menu xem cc bo co tng ng:

S QU


76/88


Ti khon: 111 Tin mt

T ngy 01/01/2008 n ngy 31/01/2008

Chng tDin gii

S pht sinhS d

Ngy S N C

S d nu k 30.000.000

02/01/2008 PC01 CHi tm ng i cng tc 3.000.000 27.000.000

07/01/2008 PT01 Thu tin bn hng ngy 05/01 50.000.000 77.000.000

10/01/2008 PT02 Thu tin bn hng ngy 08/01 17.160.000 94.160.000

14/01/2008 PC02 Thanh ton tin mua my tnh 16.500.000 77.660.000

15/01/2008 PC03 TT tin hng 80.000.000 -2.340.000

16/01/2008 PC04 TT tin in 1.830.000 -4.170.000

20/01/2008 PT03 Thu tin bn hng sau khi tri s tin hng tr li 81.950.000 77.780.000

25/01/2008 PT04 Thu tin bn my tnh 9.900.000 87.680.000

29/01/2008 PC05 Thanh ton tin nc 2.100.000 85.580.000

29/01/2008 PC06 Thanh ton tin vt ng 450.000 85.130.000

31/01/2008 PC07

Chi np thu nhp khu v thu GTGT hng nhp khu ca HD156123 ngy

06/01 3.487.500 81.642.500

Tng pht sinh n: 107.367.500

Tng pht sinh c: 159.010.000

S d n cui k: 81.642.500

S CHI TIT MT TI KHON

Ti khon: 131 Phi thu ca khch hng

T ngy 01/01/2008 n ngy 31/01/2008


77/88


T ngy 01/01/2008 n ngy 31/01/2008

Chng t

Khch hng Din gii TK /

S pht sinh

Ngy S N C

S d nu k 30.000.000

05/01/2008 BH105101

Cng ty TNHH Mai Hong -

NM002 Xut bn hng cho khch 51111 70.000.000

05/01/2008 BH105101


NM002 Xut bn hng cho khch 33311 7.000.000

07/01/2008 PT01


NM002 Thu tin bn hng ngy 05/01 1111 50.000.000

08/01/2008 BH105102 Cng ty i Dng - NM001 Xut bn hng cho khch 51111 15.600.000

08/01/2008 BH105102 Cng ty i Dng - NM001 Xut bn hng cho khch 33311 1.560.000

10/01/2008 PT02 Cng ty i Dng - NM001 Thu tin bn hng ngy 08/01 1111 17.160.000

15/01/2008 BH105103 Cty CP Thi Bnh Dng - NM004 Xut bn hng cho khch 51111 80.500.000

15/01/2008 BH105103 Cty CP Thi Bnh Dng - NM004 Xut bn hng cho khch 33311 8.050.000

16/01/2008 1 Cty CP Thi Bnh Dng - NM004 Nhp li hng ca HD s BH105103 ngy 15/01 5311 6.000.000

16/01/2008 1 Cty CP Thi Bnh Dng - NM004 Nhp li hng ca HD s BH105103 ngy 15/01 33313 600.000

20/01/2008 PT03 Cty CP Thi Bnh Dng - NM004

Thu tin bn hng sau khi tri s tin hng tr

li 1111 81.950.00022/01/2008 BH105104 Cng ty CP Mc Lan - NM003 Xut bn hng cho khch 51111 49.200.000

22/01/2008 BH105104 Cng ty CP Mc Lan - NM003 Xut bn hng cho khch 33311 4.920.000

25/01/2008 BC01 Cng ty CP Mc Lan - NM003 Thanh ton tin hng theo HD s BH105104 1121ACB 54.120.000

Tng s pht sinh: 236.830.000 209.830.000

S d n cui k 57.000.000

S TNG HP CH T CA MT TI KHON

Ti khon: 112 Tin gi ngn hng

T ngy 01/01/2008 n ngy 31/01/2008


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T ngy 01/01/2008 n ngy 31/01/2008

TK / Tn ti khon

S pht sinh

N C

S d nu k 445.000.000

131 Phi thu khch hng 54.120.000

1311 Phi thu ngn hn khch hng 54.120.000

13111 Phi thu ngn hn khch hng: hot ng SXKD 54.120.000131111 Phi thu ngn hn khch hng: H SXKD (VND) 54.120.000

331 Phi tr cho ngi bn 163.950.000

3311 Phi tr ngn hn ngi bn 163.950.000

33111 Phi tr cho ngi bn: hot ng SXKD (VND) 163.950.000

331111 Phi tr ngn hn ngi bn: H SXKD (VND) 141.450.000

331112 Phi tr ngn hn ngi bn: H SXKD (USD) 22.500.000 Tng pht sinh 54.120.000 163.950.000

S d n cui k 335.170.000

S CI TI KHON


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Ti khon: 331 Phi tr cho ngi bnT ngy 01/01/2008 n ngy 31/01/2008

Chng t Khch hng Din gii TK / S pht sinh

Ngy S N C

S d c u k: 55.000.000.00

02/01/2008

PNM0

1 Cty Minh Phc - NB004 Nhp mua hng 1561 151.000.000

02/01/2008

PNM0

1 Cty Minh Phc - NB004 H1 13311 15.050.000

03/01/2008 12351 Cty Minh Phc - NB004 Xut tr li hng cho nh cung cp 1561 30.000.000

03/01/2008 12351 Cty Minh Phc - NB004 Xut tr li hng cho nh cung cp 13313 3.000.000

04/01/2008 BN01 Cty Minh Phc - NB004

Thanh ton tin hng sau khi tri s tin hng tr

li 1121ACB 133.050.000

06/01/2008

PNM0

4 Cty ACC - NB002 Nhp khu hng 1561 22.500.000

08/01/2008 BN02 Cty ACC - NB002 TT tin hng cho cty ACC s hng nhp mua ngy 06/01 1122USD 22.500.000

10/01/2008

PNM0

2 Cty Trang Linh - NB006 Nhp mua hng 1561 100.000.000

10/01/2008

PNM0

2 Cty Trang Linh - NB006 H2 13311 10.000.000

Chng t Khch hng Din gii TK / S pht sinh

Ngy S N C


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11/01/2008 BN03 Cty Trang Linh - NB006 Thanh ton tin vn chuyn 1121ACB 8.400.000

11/01/2008 1 Cty Trang Linh - NB006 Chi ph vn chuyn hng ca H 108451 ngy 10/01 1561 8.000.000

11/01/2008 1 Cty Trang Linh - NB006 13311 400.000

12/01/2008

PNM0

4

Cty My Tnh Trn Anh -

NB005 Nhp mua my tnh 2114 15.000.000

12/01/2008

PNM0

4


NB005 Nhp mua my tnh 13311 1.500.000

14/01/2008 PC02


NB005 Thanh ton tin mua my tnh 1111 16.500.000

15/01/2008 PC03 Cty Trang Linh - NB006 TT tin hng 1111 80.000.000

15/01/2008

PNM0

3 Cty An Bnh - NB003 Nhp mua hng 1561 50.000.000

15/01/2008 3 Cty An Bnh - NB003 H3 13311 5.000.000

Tng pht sinh: 293.450.000 378.450.000

S d c cui k: 140.000.000

BO CO HNG NHP NHM THEO 2 CH TIU

T ngy 01/01/2008 n ngy 31/01/2008

M khch


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Stt hng Tn khch hng S lng Gi tr

NB002 - Cty ACC 10 23.625.000

1 H4 Hng ha H4 10 23.625.000

NB003 - Cty An Bnh 10 50.000.000

2 H3 Hng ha H3 10 50.000.000

NB004 - Cty Minh Phc 50 151.000.000

3 H1 Hng ha H1 50 151.000.000

NB006 - Cty Trang Linh 30 108.000.000

4 H2 Hng ha H2 20 54.000.000

5 H3 Hng ha H3 10 54.000.000

Tng 332.625.000

S CHI TIT CNG N (LN CHO TT C CC NH CUNG CP)


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Ti khon: 331 Phi tr cho ngi bnT ngy 01/01/2008 n ngy 31/01/2008

Chng t Din gii TK / S pht sinh

Ngy S N C

Cty ACC (NB002)

Du

Tng Ps 22.500.000 22.500.000

D cui

06/01/2008 PNM04 Nhp khu hng 1561 22.500.000

08/01/2008 BN02 TT tin hng cho cty ACC s hng nhp mua ngy 06/01 1122USD 22.500.000

Cty An Bnh (NB003)

Du

Tng Ps 55.000.000

D cui 55.000.000

15/01/2008 PNM03 Nhp mua hng 1561 50.000.000

15/01/2008 PNM03 H3 13311 5.000.000

Cty Minh Phc (NB004)

Du 25.000.000

Tng Ps 166.050.000 166.050.000

D cui 25.000.000


Ngy S N C


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02/01/2008 PNM01 Nhp mua hng 1561 151.000.000

02/01/2008 PNM01 H1 13311 15.050.000

03/01/2008 12351 Xut tr li hng cho nh cung cp 1561 30.000.000

03/01/2008 12351 Xut tr li hng cho nh cung cp 13313 3.000.000

04/01/2008 BN01 Thanh ton tin hng sau khi tri s tin hng tr li 1121ACB 133.050.000

Cty My Tnh Trn Anh (NB005)

Du

Tng Ps 16.500.000 16.500.000

D cui

12/01/2008 PNM04 Nhp mua my tnh 2114 15.000.000

12/01/2008 PNM04 Nhp mua my tnh 13311 1.500.000

14/01/2008 PC02 Thanh ton tin mua my tnh 1111 16.500.000

Cty Trang Linh (NB006)

Du 30.000.000

Tng Ps 88.400.000 118.400.000

D cui 60.000.000

10/01/2008 PNM02 Nhp mua hng 1561 100.000.000

10/01/2008 PNM02 H2 13311 10.000.000

11/01/2008 BN03 Thanh ton tin vn chuyn 1121ACB 8.400.000

11/01/2008 1 Chi ph vn chuyn hng ca H 108451 ngy 10/01 1561 8.000.000

11/01/2008 1 13311 400.000

15/01/2008 PC03 TT tin hng 1111 80.000.000


Ngy S N C


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Tng pht sinh 293.450.000 378.450.000D cui 140.000.000

BO CO BN HNG NHM THEO 2 CH TIU

T ngy 01/01/2008 n ngy 31/01/2008


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g y g y

Stt M vt t Tn vt t S lng Tin vn Doanh thu Thu GTGT Tng tin

NM001.Cng ty i Dng 6 14.250.000 15.600.000 1.560.000 17.160.000

1 H4 Hng ha H4 6 14.250.000 15.600.000 1.560.000 17.160.000

NM002.Cng ty TNHH Mai Hong 20 60.666.667 70.000.000 7.000.000 77.000.000

2 H1 Hng ha H1 20 60.666.667 70.000.000 7.000.000 77.000.000

NM003.Cng ty CP Mc Lan 10 46.141.304 49.200.000 4.920.000 54.120.0003 H3 Hng ha H3 8 41.391.304 44.000.000 4.400.000 48.400.000

4 H4 Hng ha H4 2 4.750.000 5.200.000 520.000 5.720.000

NM004.Cty CP Thi Bnh Dng 21 72.842.090 80.500.000 8.050.000 88.550.000

5 H1 Hng ha H1 5 15.166.667 17.500.000 1.750.000 19.250.000

6 H2 Hng ha H2 10 26.631.945 30.000.000 3.000.000 33.000.000

7 H3 Hng ha H3 6 31.043.478 33.000.000 3.300.000 36.300.000

Tng cng 193.900.061 215.300.000 21.530.000 236.830.000

S CHI TIT CNG N (LN CHO TT C CC KHCH HNG)

TK: 131 Phi thu ca khch hng


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T ngy 01/01/2008 n ngy 31/01/2008


Ngy S N C

Du 30.000.000

Cng ty i Dng (NM001)

Du

Tng Ps 17.160.000 17.160.000

D cui

08/01/2008 BH105102 Xut bn hng cho khch 51111 15.600.000


10/01/2008 PT02 Thu tin bn hng ngy 08/01 1111 17.160.000

Cng ty TNHH Mai Hong (NM002)

Du 18.000.000

Tng Ps 77.000.000 50.000.000

D cui 45.000.000



07/01/2008 PT01 Thu tin bn hng ngy 05/01 1111 50.000.000

Cng ty CP Mc Lan (NM003)

Du

Tng Ps 54.120.000 54.120.000

D i


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D cui22/01/2008 BH105104 Xut bn hng cho khch 51111 49.200.000


25/01/2008 BC01 Thanh ton tin hng theo HD s BH105104 1121ACB 54.120.000

Cty CP Thi Bnh Dng (NM004)

Du 12.000.000

Tng Ps 88.550.000 88.550.000

D cui 12.000.000



16/01/2008 1 Nhp li hng ca HD s BH105103 ngy 15/01 5311 6.000.000

16/01/2008 1 Nhp li hng ca HD s BH105103 ngy 15/01 33313 600.000

20/01/2008 PT03 Thu tin bn hng sau khi tri s tin hng tr li 1111 81.950.000

Tng pht sinh 236.830.000 209.830.000

D cui 57.000.000

TNG HP NHP XUT TN

Kho: Ln tt c cc kho


88/88


T ngy 01/01/2008 n 31/01/2008

Stt M vt t Tn vt t vt

Tn u k Nhp trong k Xut trong k Tn cui k

S lng Gi tr S lng Gi tr S lng Gi tr S lng Gi tr

1 H1 Hng ha H1 ci 5 15.500.000 60 181.333.333 45 136.166.667 20 60.666.666

2 H2 Hng ha H2 ci 2 5.000.000 22 58.916.667 10 26.631.945 14 37.284.722

3 H3 Hng ha H3 ci 3 15.000.000 20 104.000.000 14 72.434.782 9 46.565.218

4 H4 Hng ha H4 ci 5 12.000.000 10 23.625.000 8 19.000.000 7 16.625.000

Tng cng: 47.500.000 367.875.000 254.233.394 161.141.606

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