Ban.dich.He.thong.kt.DN

Embed Size (px)

Citation preview

  • 8/10/2019 Ban.dich.He.thong.kt.DN

    1/6

    H thng ti khon k ton doanh nghip http://tuvan.webketoan.vn/He-thong-tai-khoan-ke-toan-doanh-nghiep_123.html

    Article ID: 123Last pdated: 1! "l# 2$12 % &' ()*c +, sng s-a (,i theo .h/ng t) s 2002$$ ..4.5 ng6 31122$$7

    DANH MC H THNG TI KHON K TON DOANH NGHIP

    LI8. 9 ; 5HA=. 9 A559;

  • 8/10/2019 Ban.dich.He.thong.kt.DN

    2/6

    S HIU TKTN TI KHON ACCOUNT NAME

    Cp 1 Cp 2

    1)21)$1)(1))1)'

    ###

    1)c1)%1)&1'1

    ###

    77777

    1B11B21B]

    7777

    1117

    112

    N089d, ^*e8R ]f/ ^*e8Cg,0 7hR Xh,0 7hCP W, b8/R ?*,3 X@6,3 Xi X6,0T34,3 p3j-H4,0 3@

    Ni Ea hng ho5hi phG th Ea hng hKaHng ho +Ot (Wng snH4,0 0* 5* ,H4,0 3@ ?3@ @ /38FD p3,0 0*- 0* 34,0 /k, ?3@C3* W ,03*ep5hi sV nghip n^E tr)_c75hi sV nghip n^E na6

    M6/\*6^WT@@^WR S8pp^*\Wl@? I, P@7\WWm*,*W3\X G@@XWG@@XW

    5ost oZ Noods reightin @ropert6 InSentoriesC@,W*0,-\,/ I,]\,/@*\WG@@XW *, Y@,X\X l6\3@8W\

    A^^@_6,7\ `@ I,]\,/@*\WG@]\,-\,/ S@87\X Ebp\,W\WNoSernEent 8orced ?Ypenses oZ @reSios

    `earNoSernEent 8orced ?Ypenses oZ .his `ear

    LOI 2: TI SN DI HN T!PE 2: NON[CU""ENT ASSETS211

    ####

    ##

    21221$

    #########

    21(#

    ####7

    21c22122222$22%

    72111211221132110211B211!

    77

    2131213221332130213B213213!

    777

    210121022103210]

    777777

    T4* W, 7Q 5n,3 3o8 3,36 EKc# thit +R@h)Ung tin Sn ti# tr6Cn dn.hit +R# dTng cT n l56 l n^E# sbc St lE Sic S chosn phE.85& khcT4* W, 7Q 5n,3 /38d /4* 73,3

    T4* W, 7Q 5n,3 ]g 3,3f6Cn s- (Tng (Otf6Cn pht hnh4n 6Cn# +ng sng ch

  • 8/10/2019 Ban.dich.He.thong.kt.DN

    3/6

    S HIU TKTN TI KHON ACCOUNT NAME

    Cp 1 Cp 2

    ###

    22&2(1

    ###

    2(22($2((

    22!122!222!!

    77

    201120122013

    777

    5, phi.ri phi& t) di hFn khcD p3,0 0*- 0* 5a sME .85&6 dVng cU +n8-a cha l_n .85&C3* p3 / /=7 X4* 3,T4* W, /38F /38 ,3fp 3@v, ^*K 8R ? 7=7 X4* 3,

    8hares 8tocks4onds De+entres9ther LongterE InSestEents

    A^^@_6,7\ `@ L@,0[/\- I,]\W/-\,/WC@,W/87/*@, *, P@0\WW

    iYed Assets in @rchasing5onstrction in @rogress5apitalised =epairs >aor =epairsL@,0[/\- P\p6*X Ebp\,W\WD\`\\X T6b AWW\/WL@,0[/\- M@/060\R G866,/\\D\p@W*/W

    LOI $: Nw PHI T" T!PE $: LIAYILITIES

    $11$1)

    $$17

    $$$####

    ###

    ########

    $$(##

    $$)$$'$$c

    #$$%

    #####

    ##

    ###7

    $$$13331133312$$$2$$$$$$$(

    $$$)$$$'7

    $$$c7

    $$$%$$$&

    ##

    $$(1$$(%

    #####

    $$%1$$%2$$%$$$%($$%)

    a69 ,0B, 3,N X4* 3, 5F, 3, /

    P3* / 73@ ,0=V* ,7T38F ]4 77 ?3@, ,Jp N34 ,=77T38F GTGT p3* ,Jp.h N.N. (L ra.h N.N. hng nhp khT38F T*d8 /3h 5.7 *e/T38F b8/R ,3fp ?3j8T38F /38 ,3fp X@6,3 ,03*ep

    T38F /38 ,3fp 7 ,3,T38F /4* ,089d,7T38F ,34 5/R /*+, /38d 5/7C7 ^@* /38F ?37P3R ^e p3 ]4 77 ?3@, p3* ,Jp?37P3* / ,0=V* ^6@ 5J,0P3* / 7g,0 ,3, ]*d,P3* / ,0=V* ^6@ 5J,0 ?37

    C3* p3 p3* /P3* / ,J* JT36,3 /@, /3\@ /*F, 5J ?F 3@733p 5k,0 b9 X,0P3* /R p3* ,Jp ?37T4* W, /36 73V 0** 89F/K*,3 p3 7g,0 5@4,Y@ 3*- bv 3J*Y@ 3*- 9 /FP3* / ]+ 7x p3

  • 8/10/2019 Ban.dich.He.thong.kt.DN

    4/6

    S HIU TKTN TI KHON ACCOUNT NAME

    Cp 1 Cp 2

    #####

    $(1$(2$($

    ###

    $((7

    $(c$)1

    $)2$)$

    #####

    $)'##

    $$%'#

    $$%c$$%%$$%&

    ###

    $($1$($2$($$

    ####

    ##

    $)$1$)$2$)$$$)$(

    #77

    $)'17

    $)'2

    N3f, ? 8R ? 7=7 ,0B, 3,#D@6,3 /38 73=6 /37 3*e,P3* /R p3* ,Jp ?37Y@ 3*- /3/ ,03*ep

    a69 X4* 3,N X4* 3,T* p3*F8 p3/ 34,3Me,3 0* /* p3*F8C3*F/ ?38 /* p3*F8P3h /J* /* p3*F8N3f, ? 8R ? 7=7 X4* 3,7T38F /38 ,3fp 3@v, ^* p3* /y8 X p3,0 /4* / -/ ]*e7 ^4-

    D p3,0 p3* /y8 ?3\, /3=i,0R p3z7 ^*

    y8 ?3\, /3=i,0 y8 p3z7 ^* y8 p3z7 ^* 5v 3,3 /34,3 TSC; y8 /3=i,0 6, 8, ^ 5*+834,3 7g,0 /9y8 p3/ /*, ?3@6 3{7 ]4 7g,0,03e y8 p3/ /*, ?3@6 3{7 ]4 7g,0,03e

    y8 p3/ /*, ?3@6 3{7 ]4 7g,0,03e 5v 3,3 /34,3 /4* W, 7Q 5n,3

    S3@/[/\- "\7\*]\X G866,/\\D\p@W*/WU,\6,\X "\]\,8\O/3\ P696^\WU,\-p^@9-\,/ I,W86,7\ P696^\

    L@,0[/\- @@_*,0L@,0[/\, D\/IWW8\X Y@,XWZ D\\,/8\WP6 a6^8\ @` IWW8\X Y@,XWD*W7@8,/W @, Y@,XWZ D\\,/8\WP\-*8- @, Y@,XWZ D\\,/8\WL@,0[/\- "\7\*]\X G866,/\\D\p@W*/WD\`\\X T6b L*6*^*/*\WU,\-p^@9-\,/ m8,X

    P@]*W*@, P696^\WY@,8WR l\^`6\ m8,XY@,8W m8,Xl\^`6\ m8,Xl\^`6\ m8,X T6,W`\\X /@ N@,[C8\,/ AWW\/WM6,60\-\,/ Y@,8W m8,XS7*\,7\ q T\73,@^@09 D\]\^@p-\,/m8,X S7*\,7\ q T\73,@^@09 D\]\^@p-\,/m8,X

    S7*\,7\ q T\73,@^@09 D\]\^@p-\,/m8,X T6,W`\\X /@ N@,[78\,/ AWW\/W

    LOI (: aN CH| S} H~U T!PE (: OlNE"S EyUIT!

    (11777

    (12(1$

    7

    777

    (1((1)(1%

    7(1&(21

    7

    701110112011!

    77

    0131

    70132

    7777777

    0211

    N08k, ]Q, ?*,3 X@6,3n ( t) cQa chQ s h.hqng d) Sn c, phn

    n khcC3d,3 ^e73 5,3 0* ^* /4* W,C3d,3 ^e73 / 0* 3Q* 5@*5hnh lch t gi hi (oi (nh gi lFi

    ci n^E ti chGnh5hnh lch t gi hi (oi trong giai(oFn ( t) D54y8 5

  • 8/10/2019 Ban.dich.He.thong.kt.DN

    5/6

    S HIU TKTN TI KHON ACCOUNT NAME

    Cp 1 Cp 2

    7((1

    7('1

    #

    #(''

    0212777

    011

    012

    N08k, ]Q, 5

  • 8/10/2019 Ban.dich.He.thong.kt.DN

    6/6

    S HIU TKTN TI KHON ACCOUNT NAME

    Cp 1 Cp 2

    ####

    '$1

    '$2'$)'(1

    ##

    #####

    '(2

    2]32]02]]2]!

    7

    777

    01101201301001B01]01!

    702102202302002B0202]02!

    5hi phG dTng cT sn YOt5hi phG khO hao .85&5hi phG dRch ST Ea ngoi5hi phG +ng tiCn khcG* /34,3 W, b8/

    G* ]Q, 34,0 ,C3* p3 /4* 73,3C3* p3 , 34,05hi phG nhn Sin5hi phG St li# +ao +5hi phG St dTng# ( dng5hi phG khO hao .85&5hi phG +o hnh5hi phG dRch ST Ea ngoi5hi phG +ng tiCn khc

    C3* p3 8, ^ X@6,3 ,03*ep5hi phG nhn Sin n l5hi phG St li n l5hi phG ( dng S^n phjng5hi phG khO hao .85&.h# phG S l phG5hi phG dV phjng5hi phG dRch ST Ea ngoi5hi phG +ng tiCn khc

    .ool [ 8pplies ?YpensesDepreciation ?Ypenses8erSices ZroE 9tside9ther ?YpensesM6,8`67/8*,0 C@W/Z P@X87/*@, C@W/

    C@W/ @` G@@XW S@^XZ C@W/ @` S6^\Wm*,6,7\ Ebp\,W\Z m*,6,7\ C360\S\^^*,0 Ebp\,W\WLa+or ?Ypenses@ackaging [ >aterial ?Ypenses8pplies ?YpensesDepreciation ?Ypensesuarrant6 ?Ypenses8erSices ZroE 9tside9ther 5ash ?Ypenses

    G\,\6^ q AX-*,*W/6/*]\ Ebp\,W\W8alar6 ?Ypenses8pplies ?Ypenses8tationer6 [ 9ZZice 8ppliesDepreciation ?Ypenses.aY# ees and Licenses4ad De+t and Allomance ?Ypenses8erSices ZroE 9tside9ther 5ash ?Ypenses

    LOI c : THU NHP KHC T!PE c: OTHE" INCOMES

    c11

    T38 ,3fp ?37 O/3\ I,7@-\W LOI %: CHI PH KHC T!PE %: OTHE" EtPENSES

    %11%21

    !211!212

    C3* p3 ?37C3* p3 /38F TNDN5hi phG .