KẾ TOÁN TIỀN LƯƠNG VÀ CÁC KHOẢN TRÍCH THEO LƯƠNG TRONG CÁC DOANH NGHIỆP

8/2/2019 K TON TIN LNG V CC KHON TRCH THEO LNG TRONG CC DOANH NGHIP

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PHN I

L LUN CHUNG V K TON TIN LNG V CC KHON TRCH

THEO LNG TRONG CC DOANH NGHIP.

I. L LUN V TIN LNG V CC KHON TRCH THEO LNG.

1.Tin lng:

1.1. Khi nim:

Trong kinh t th trng sc lao ng tr thnh hng ho, ngi c sc lao ng

c th t do cho thu(bn sc lao ng ca mnh cho ngi s dng lao ng: Nh nc,

ch doanh nghip) thng qua cc hp ng lao ng. Sau qu trnh lm vic, ch

doanh nghip s tr cc mt khon tin c lin quan cht ch n kt qu lao ng ca

ngi .

V tng th tin lng c xem nh l mt phn ca qu trnh trao i gia

doanh nghip v ngi lao ng.

Ngi lao ng cung cp cho h v mt thi gian, sc lao ng, trnh ngh

nghip cng nh k nng lao ng ca mnh.

i li, ngi lao ng nhn li doanh nghip tin lng, tin thng, tr cp x

hi, nhng kh nng o to v pht trin ngh nghip ca mnh.

i vi thnh phn kinh t t nhn, sc lao ng r rng tr thnh hng ha v

ngi s dng t liu sn xut khng ng thi s hu t liu sn xut. H l ngi lm

thu bn sc lao ng cho ngi c t liu sn xut. Gi tr ca sc lao ng thng qua

s tho thun ca hai bn cn c vo php lut hin hnh.i vi thnh phn kinh t thuc s hu Nh nc, tp th ngi lao ng t

gim c n cng nhn u l ngi cung cp sc lao ng v c Nh nc tr cng.

Nh nc giao quyn s dng qun l t liu sn xut cho tp th ngi lao ng. Gim

c v cng nhn vin chc l ngi lm ch c u quyn khng y , v khng

phi t quyn v t liu . Tuy nhin, nhng c th ring trong vic s dng lao ng

ca khu vc kinh t c hnh thc s hu khc nhau nn cc quan h thu mn, mua

bn, hp ng lao ng cng khc nhau, cc tho thun v tin lng v c ch qun l

tin lng cng c th hin theo nhiu hnh thc khc nhau.Tin lng l b phn c bn (hay duy nht) trong thu nhp ca ngi lao ng,

ng thi l mt trong cc chi ph u vo ca sn xut kinh doanh ca x nghip.

Vy c th hiu: Tin lng l biu hin bng tin ca gi tr sc lao ng, l gi

c yu t ca sc lao ng m ngi s dng (Nh nc, ch Doanh nghip) phi

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tr cho ngi cung ng sc lao ng, tun theo nguyn tc cung -cu, gi c th trng

v php lut hin hnh ca Nh nc.

1.2. ngha, nhim v v chc nng ca k ton tin lng v cc khon trch

theo lng.

a. ngha:

- Lao ng l mt yu t khng th thiu trong hot ng sn xut kinh doanh

nn hch ton tin lng v cc khon trch theo lng c ngha rt ln trong cng tc

qun l sn xut kinh doanh ca doanh nghip.

- Hch ton tt lao ng tin lng v cc khon trch theo lng gip cho cng

tc qun l nhn s i vo n np c k lut, ng thi to c s doanh nghip chi tr

cc khon tr cp bo him x hi cho ngi lao ng ngh vic trong trng hp ngh

m au, thai sn, tai nn lao ng.

- T chc tt cng tc tin lng cn gip cho vic qun l tin lng cn cht

ch m bo vic tr lng ng chnh sch v doanh nghip ng thi cn cn c

tnh ton phn b chi ph nhn cng v chi ph doanh nghip hp l.

b. Nhim v:

Vi ngha trn, k ton lao ng tin lng v cc khon trch theo lng phi

thc hin cc nhim v sau:

- T chc ghi chp phn nh kp thi, chnh xc s liu v s lng, cht lng

v kt qu lao ng. Hng dn cc b phn trong doanh nghip ghi chp v lun

chuyn cc chng t ban u v lao ng, tin lng v cc khon trch theo lng.- Tnh ton chnh xc v thanh ton kp thi cc khon tin lng, tin thng,

tr cp BHXH v cc khon trch np theo ng ch quy nh.

- Tnh ton v phn b chnh xc, hp l chi ph tin lng v cc khon trch

theo lng vo cc i tng hch ton chi ph.

- T chc lp cc bo co v lao ng, tin lng, tnh hnh tr cp BHXH qua

tin hnh phn tch tnh hnh s dng lao ng, qu tin lng ca doanh nghip

c bin php s dng lao ng c hiu qu hn.

c. Chc nng ca tin lng:Tin lng l mt phm tr kinh t tng hp v bao gm cc chc nng sau:

-Tin lng l cng c thc hin cc chc nng phn phi thu nhp quc dn,

cc chc nng thanh ton gia ngi s dng sc lao ng v ngi lao ng.

-Tin lng nhm ti sn xut sc lao ng thng qua vic trao i tin t

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do thu nhp mang li vi cc vt dng sinh hot cn thit cho ngi lao ng v gia nh

h.

-Kch thch con ngi tham gia lao ng, bi l tin lng l mt b phn

quan trng ca thu nhp, chi phi v quyt nh mc sng ca ngi lao ng.

=>Do l cng c quan trng trong qun l, ngi ta s dng n thc y ngi

lao ng hng hi lao ng v sng to, coi nh l mt cng c to ng lc trong sn

xut kinh doanh.

1.3. Phn loi tin lng:

a. Phn loi theo hnh thc tr lng:

Tr lng theo thi gian:

L hnh thc tr lng cho ngi lao ng cn c vo thi gian lm vic theo cp

bc, chc v, ph cp khu vc, ph cp c (nu c) theo thang bng lng quy nh

ca nh nc, theo Thng t s: 07/2005/TT-BLTB&XH ngy 05/01/2005 ca B Laong thng binh v x hi hng dn vic thc hin Ngh nh 206/2004/N-CP ngy

14/12/2004 ca Chnh Ph quy nh qun l, lao ng, tin lng v thu nhp trong cc

doanh nghip Nh nc.

Tr lng theo thi gian thng c p dng cho b phn qun l khng trc

tip sn xut sn phm hay cung cp dch v.

Do nhng hn ch nht nh ca hnh thc tr lng theo thi gian (mang tnh

bnh qun, cha thc s gn vi kt qu sn xut) nn khc phc phn no hn ch

, tr lng theo thi gian c th kt hp ch tin thng khuyn khch ngi laong hng hi lm vic.

Tin lng theo sn phm:

L hnh thc tr lng theo s lng, cht lng sn phm m h lm ra.

Hnh thc tr lng theo sn phm c thc hin c nhiu cch khc nhau ty theo c

im, iu kin sn xut ca doanh nghip.

- Tr lng theo sn phm c thng: p dng cho cng nhn trc tip hay gin

tip vi mc ch nhm khuyn khch cng nhn tng nng sut lao ng, tit kim

nguyn vt liu. Thng hon thnh k hoch v cht lng sn phm.- Tin lng tr theo sn phm ly tin: L tin lng tr theo sn phm trc tip

kt hp vi sut tin thng ly tin theo mc hon thnh nh mc cho sn phm

tnh cho tng ngi hay mt tp th ngi lao ng. Ngoi ra cn tr lng theo hnh

thc khon sn phm cui cng.

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- Tin lng khon theo khi lng cng vic: tin lng khan c p dng

i vi nhng khi lng cng vic hoc nhng cng vic cn phi c hon thnh

trong mt thi gian nht nh. Khi thc hin cch tnh lng ny, cn ch kim tra tin

v cht lng cng vic khi hon thnh nghim thu nht l i vi cc cng trnh xy

dng c bn v c nhng phn cng vic khut khi nghim thu khi lng cng trnh

hon thnh s kh pht hin.

Hnh thc tr lng theo sn phm c nhiu u im nh : Bo m theo nguyn

tc phn phi lao ng gn vi s lng, cht lng v hiu qu sn xut, tng sn phm

cho x hi.

Tuy nhin phi xy dng h thng nh mc, n gi tin lng mt cch khoa

hc, hp l cho tng sn phm. Xy dng tin thng theo ch , sut thng ly tin

ph hp cho tng sn phm.

b. Phn theo tnh cht lng.

Theo cch phn loi ny, tin lng c phn thnh hai loi: Tin lng chnh v

tin lng ph.

- Tin lng chnh l tin lng tr cho ngi lao ng trong thi gian trc tip

lm vic bao gm c tin lng cp bc, tin thng v cc khon ph cp c tnh cht

lng.

- Tin lng ph l tin lng tr cho ngi lao ng trong thi gian thc t khng

lm vic nhng ch c hng lng quy nh nh: ngh php, hi hp, hc tp, l,

tt, ngng sn xut.c. Phn theo chc nng tin lng.

Theo cch phn loi ny, tin lng c phn thnh: Tin lng trc tip v tin

lng gin tip.

- Tin lng tin lng trc tip l tin lng tr cho ngi lao ng trc tip sn

xut hay cung ng dch v.

- Tin lng gin tip l tin lng tr cho ngi lao ng tham gia gin tip vo

qu trnh sn xut kinh doanh ca doanh nghip.

d. Phn theo i tng tr lng.Theo cch phn ny, tin lng c phn thnh: Tin lng sn xut, tin lng

bn hng, tin lng qun l.

- Tin lng sn xut l tin lng tr cho cc i tng thc hin chc nng sn

xut.

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- Tin lng bn hng l tin lng tr cho cc i tng thc hin chc nng bn

hng.

- Tin lng qun l l tin lng tr cho cc i tng thc hin chc nng qun

l.

1.4. Phng php tnh lng:

* Tnh lng theo thi gian :

Mc lng thng =Mc lng ti thiu x(HS lng +HSPC c hng)

TL phi tr trong thng =

TL phi tr trong tun =

52

TL phi tr trong ngy =

- Tin lng lm thm gi = Tin lng gi x x s gi lm thm.

Mc lng gi c xc nh:

+ Mc 150% p dng i vi lm thm gi trong ngy lm vic.

+ Mc 200% p dng i vi gi lm thm vo ngy ngh hng tun.+ Mc 300% p dng i vi gi lm thm vo cc ngy l, ngy ngh c hng

lng theo quy nh.

*Tin lng tnh theo sn phm trc tip:

TL c lnh trong thng = s lng SP cng vic hon thnh X n gi TL

*Tin lng tnh theo sn phm gin tip:

TL c lnh trong thng = TL c lnh ca b phn gin tip X T l lng

gin tip ca mt ngi.

Theo ngh nh s 28/2010/N-CP ca chnh ph ngy 25/03/2010 c tnh btu t ngy 01/05/2010 mc lng ti thiu chung l 730.000/ngi/thng i vi c

quan hnh chnh s nghip, ngy 30/10/2009 ban hnh ngh nh s 97/2009/N-CP quy

nh tin lng ti thiu cho cc doanh nghip l 880.000/ngi/thng.

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Mc lng ti thiu

S ngy lm vic trong thng

S ngy cng lm vic thc ttrong thng ca NL

Mc lng thngX 12 thng

Mc lngthng

S ngy lm vic trongthng

150%200%300%

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Ty theo vng ngnh mi doanh nghip c th iu chnh mc lng ca mnh

sao cho ph hp. Nh nc cho php tnh h s iu chnh tng thm khng qu 1,34 ln

mc lng ti thiu chung.

2. Qu tin lng, qu tin thng, qu BHXH, qu BHYT, KPC.

2.1. Qu tin lng.

Hng nm doanh nghip cn c vo ch tiu k hoch sn xut c hiu qu nht

vo n gi tin lng c c quan nh nc c thm quyn ph duyt trn c s c

cu t chc, chc nng nhim v sn xut kinh doanh ca doanh nghip, doanh nghip

phi xy dng qu lng chi ra cho ngi lao ng thuc quyn qun l, s dng lao

ng ca doanh nghip bao gm:

- Qu lng thi gian.

- Qu lng sn phm.

- Qu lng ph cp v cc ch khc.

- Qu lng b sung chung, bao gm qu lng thc t chi tr cho cng nhn lao

ng khng tham gia sn xut nhng c hng lng theo ch nh nc quy nh

bao gm tin lng ngh php nm, ngh vic ring do ch doanh nghip cho php, ngh

l, hi hp, ngh theo ch n, hc tp theo ch ca B lut lao ng.

Tng qu tin lng thc hin c xc nh ni trn l chi ph hp l trong gi

thnh hoc chi ph lu thng. ng thi lm cn c xc nh li tc chu thu ca doanh

nghip.

Qu lng chnh ca ngi lao ng trc tip sn xut c hch ton v chi phsn xut trong loi sn phm.

Qu lng ph ca ngi lao ng trc tip sn xut c hch ton v phn b

gin tip vo chi ph sn xut cc loi sn phm c lin quan. Qu lng ph khng c

lin quan trc tip vi tng loi sn phm m lin quan n nhiu loi sn phm, khng

ph thuc vo nng sut lao ng.

2.2. Qu tin thng.

Li nhun ca doanh nghip sau khi tr cc khon thu, qu pht trin sn xut...

v tin hnh trch cc qu. Trong qu khen thng, qu phc li, d phng v trcp mt vic lm.

+ Qu khen thng dng khen thng cho ngi lao ng cui nm hay

thng k trong doanh nghip. Thng t xut cho tp th trong doanh nghip c sng

kin ci tin k thut mang li hiu qu trong kinh doanh.

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+ Qu d phng v tr cp mt vic lm dng chi tr cho vic o to lao

ng do thay i c cu hay cng ngh, o to ngh d phng cho lao ng n ca

doanh nghip v bi dng nng cao ngh nghip cho ngi lao ng v tr cp cho

ngi lao ng lm vic thng xuyn cho doanh nghip nay b mt vic lm.

2.3. Qu bo him x hi(BHXH).

- Qu BHXH c s dng chi tr tr cp BHXH cho ngi lao ng, trong

c quan BHXH nh nc c quyn t chc, qun l v s dng qu BHXH, thc

hin cc ch BHXH nhm m bo vt cht, tinh thn, gp phn m bo cuc sng

cho ngi lao ng tham gia ng BHXH v gia nh c trng hp m au, thai sn,

suy gim kh nng lao ng mt sc, ht tui lao ng hoc cht.

- Ngun hnh thnh qu BHXH : l 22% so vi tng qu lng cp bc, chc v

ca ngi tham gia ng BHXH, trong phn 16% c tnh vo chi ph sn xut kinh

doanh 6% cn li do ngi lao ng ng gp v c tr vo lng thng. Qu bo

him x hi c chi tiu cho cc trng hp ngi lao ng m au, thai sn, tai nn

lao ng, hu tr t tut. Qu ny do c quan BHXH qun l.

Tin tr cp trong thng = Tin tr cp ngy x s ngy ngh BHXH.

2.4. Qu bo him y t( BHYT).

Qu BHYT dng thanh ton cc khon tin khm, vin ph thuc men cho

ngi lao ng trong thi gian m au, sinh .

Ngun hnh thnh qu BHYT bng cch trch theo t l 4,5% trn tng qu lng

cp bc, chc v ca ngi lao ng tham gia ng Bo him. Trong doanh nghipng 3% v c tnh vo chi ph sn xut, ngi lao ng ng 1,5% theo thu nhp

hng thng ca mnh.

2.5.Kinh ph Cng on(KPC).

c ngun chi tiu hot ng cho Cng on hng thng doanh nghip phi

trch theo mt t l quy nh so vi tng qu lng ca doanh nghip v c hch ton

vo chi ph sn xut kinh doanh. Theo quy nh hin hnh, kinh ph Cng on c tnh

2% trn tng qy lng thc hin.

2.6. Bo him tht nghip(BHTN):Bo him tht nghip ny c cp n trong Lut Bo him x hi c

Quc Hi thng qua vo cui thng 6 nm 2006 v c c th ha bng ngh nh 127

ca Chnh ph ngy 12/12/2008 v p dng vo 01/01/2009.

i tng lao ng l cng dn Vit Nam lm theo hp ng lao ng v hp

ng lm vic.

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Mc hng tr cp tht nghip hng thng bng 60% bnh qun tin lng, tin

cng thng ng BHTN ca 6 thng lin k khi ngi lao ng tht nghip.

Qu BHTN c hnh thnh t 3% tin lng, tin cng thng ca ngi lao

ng. Ngi lao ng ng 1%, ngi s dng lao ng ng 1% v Nh nc h tr

1%.

2.7. Thu thu nhp c nhn(TNCN):

Ti k hp th 2 Quc hi nc Cng ha x hi ch ngha vit nam kha II

ngy 20/11/2007 thng qua lut thu thu nhp c nhn c c th ha bng N

100/2008/N-CP c hiu lc thi hnh 1/1/2009.

Mc khi im chu thu thu nhp c nhn l 4triu.

II. HCH TON LAO NG TIN LNG V CC KHON TRCH THEO

LNG.

1. Hch ton lao ng v chng t s dng:

Ti cc doanh nghip hot ng sn xut kinh doanh, vic t chc hch ton lao

ng thng do b phn t chc lao ng, nhn s ca doanh nghip thc hin. Tuy

nhin, cc chng t ban u v lao ng l c s chi tr lng v cc khon ph cp,

tr cp cho ngi lao ng v ti liu quan trng nh gi hiu qu cc bin php

qun l lao ng p dng ti doanh nghip. Do , doanh nghip phi p dngv v lp

cc chng t ban u v lao ng ph hp vi cc yu cu qun l lao ng, phn nh r

rng, y s lng v cht lng lao ng.

Cc chng t ban u bao gm:- Bng chm cng ( Mu s 01-LTL). Bng ny do cc t chc sn xut hoc

cc phng ban lp, nhm cung cp chi tit s ngy cng cho tng ngi lao ng theo

thng hoc theo tun ( ty theo cch chm cng v tr lng ti mi doanh nghip).

- Phiu ngh hng Bo him x hi ( Mu s 2 BH-LTL), y l chng t do

cc c s y t lp ring cho tng c nhn ngi lao ng nhm cung cp thi gian ngi

lao ng c ngh v cc khon tr cp Bo him x hi, bo him y t.

- Phiu xc nhn sn phm hoc cng vic hon thnh ( Mu s 06-LTL), y l

chng t dng xc nhn s sn phm hoc cng vic hon thnh ca n v hoc cnhn ngi lao ng lm c s lp bng thanh ton tin lng hoc tin cng cho

ngi lao ng. Phiu ny do ngi giao vic lp, phng lao ng tin lng thu nhn

v k duyt trc khi chuyn n k ton lp chng t hp php tr lng.

- Phiu bo lm m, lm thm gi ( Mu s 07-LTL).

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- Hp ng giao khon (Mu s 08-LTL) l bn k kt gia ngi giao khon

v ngi nhn khon v khi lng cng vic, thi gian lm vic, trch nhim v quyn

li mi bn khi thc hin cng vic . ng thi, phiu ny cn l c s thanh ton

tin cng lao ng cho ngi nhn khon.

- Bin bn iu tra lao ng (Mu s 09-LTL) l chng t nhm xc nh mt

cch chnh xc v c th tai nn lao ng xy ra ti n v c ch bo him cho ngi

lao ng mt cch tha ng v c bin php bo m an ton lao ng, ngn nga cc

tai nn xy ra ti cc n v.

Cc chng t ban u c b phn tin lng thu nhp, kim tra, i chiu vi

ch Nh nc, v tha mn theo hp ng lao ng, sau k xc nhn chuyn n

cho k ton tin lng lm cn c lp cc bng thanh ton lng, bng thanh ton

BHXH.

2. Hch ton tng hp tin lng v cc khon trch theo lng cho ngi lao

ng:

2.1. Chng t s dng:

Hin nay, Nh nc cho php doanh nghip tr lng cho ngi lao ng theo

thng hoc theo tun. Vic tnh lng v cc khon tr cp BHXH, k ton phi tnh

ring cho tng ngi lao ng, tng hp lng theo tng b phn. Trng hp tr lng

cho c nhn tp th, k ton phi tnh lng cho tng vic khon v hng dn chia

lng cho tng thnh vin trong nhm tp th theo phng php chia lng nht nh

nhng phi bo m cng bng, hp l.Cn c vo chng t ban u c lin quan n tin lng v tr cp BHXH c

duyt, k ton lp cc bng sau:

- Bng chm cng: phn nh ngy cng thc t ca tng ngi lao ng trong

mi t, b phn.

- Bng thanh ton tin lng (Mu s 02-LTL) l chng t thanh ton tin

lng v ph cp cho n gi lao ng, ng thi l cn c thng k v lao ng tin

lng.

- Bng thanh ton BHXH ( Mu s 04-LTL) l chng t thanh ton tr cpBHXH cho ngi lao ng. Cn c vo bng thanh ton BHXH k ton tng hp v

thanh ton tr cp BHXH tr thay lng cho ngi lao ng, lp bo co quyt ton

BHXH vi c quan qun l BHXH cp trn.

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- Bng thanh ton tin thng (Mu s 03-LTL) l chng t xc nhn s tin

thng theo lng cho tng ngi lao ng, lm c s tnh thu nhp ca mi ngi

v ghi s k ton.

- Phiu xc nhn sn phm hoc khi lng cng vic hon thnh.

2.2 . Ti khon s dng:

hch ton tin lng k ton s dng ti khon 334 Phi tr ngi lao ng.

Cng dng ca ti khon 334:

Ti khon 334 dng phn nh cc khon phi tr v tnh hnh thanh ton cc

khon phi tr cho ngi lao ng ca doanh nghip v tin lng, tin cng, tin

thng, BHXH v cc khon phi tr khc.

Ni dung v kt cu ti khon 334:

Bn n:

- Cc khon tin lng, tin thng, tr cp BHXH v cc khon khc tr

cho ngi lao ng

- Cc khon khu tr lng ( bi thng, np thay cc khon bo him)

Bn c:

- Lng v cc khon phi tr cho ngi lao ng trong doanh nghip.

S d bn n:

- S tin tr ngi lao ng ln hn s tin phi tr (nu c).

S d bn c:

- Cc khon tin lng, tin thng v cc khon khc cn phi tr cho ngilao ng.

S HCH TON TIN LNG

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3. Hch ton tng hp cc khon trch theo lng:

3.1. Chng t s dng:

Cn c vo cc chng t nh bng chm cng, phiu xc nhn sn phm hoc

khi lng sn phm hon thnh, phiu ngh dng BHXHk ton tin hnh tnh

lng, thng, tr cp phi tr cho NL v lp bng thanh ton lng, bng thanh ton

tin thng v bng thanh ton BHXH.- Bng thanh ton lng l c s thanh ton lng v ph cp cho ngi lao

ng.

- Bng thanh ton tin thng l c s xc nh s tin thng m NL c

hng. Khon tin thng ny c tnh cht thng xuyn.

- Bng thanh ton BHXH l c s thanh ton tr cp x hi tr thay lng cho

ngi lao ng.

- Phiu thu, phiu chi.

2.2 Ti khon s dng:

hch ton cc khon trch theo lng k ton s dng ti khon 338- Phi tr

phi np khc,v ti khon 338 c 4 ti khon chi tit:

TK 3382: KPC

TK 3383: BHXH

TK 141

TK 3383,3384

TK

111,112

TK 334

TK 3383

TK 622, 627,6421,6422 Cc khon khu

tr vo thu nhp caNL

Thanh ton lngcho NL bng TM,TGNH

Khu tr vo lngca NL cc khonBHXH, BHYT

BHXH phi tr choNL thay lng

Tin thng phi tr

cho NL

Tnh lng v cc khonPC theo lngcho NL TK

4311

TK3335

Tnh thu TNCN caNL

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TK 3384: BHYT

TK 3389: BHTN

Ni dung v kt cu ti khon:

Bn n:

- Np BHXH cho cp trn.- Chi BHXH trc tip ti n v.

- Chi mua BHYT cho ngi lao ng.

- Chi kinh ph cng on.

- S BHTN np cho c quan qun l qu BHTN.

Bn c:

- Trch BHXH, BHYT, KPC, BHTN theo t l vi tin lng.

- Hch ton vo chi ph lin quan.

- Trch BHTN vo chi ph sn xut, kinh doanh.

- Trch BHTN khu tr vo lng ca cng nhn vin.

S d bn c:

- BHXH, BHYT, KPC, BHTN cha np, cha chi tr vo cui k.

S d bn n:

- S thc chi tr cp BHXH, BHYT, KPC v BHTN ln hn s kinh ph

c cp, cha c cp b sung.

S HCH TON BHXH, BHYT, KPC, BHTN, THU TNCN

TK 334 TK 338 TK 622, 627, 6412, 6422

Tnh tin BHXH phi tr cho Trch KPC, BHXH, BHYT, BHTN,

NL thu TNCN theo t l quy nh

TK 111, 112 TK 334

Np KPC, BHXH, Trch BHXH, BHYT, theo t lBHYT, BHTN, Thu quy nh tr vo thu nhp ca

TNCN cho c quan qun NL.

l.

Ch tiu KPC ti c s TK111, 112

S BHXH, KPC chi vt

12


13/47

c cp

2.3. K ton trch trc tin lng ngh php:

a. Chng t s dng:

- Bng k lng v ph cp cho NL.

- Bng thanh ton BHXH l c s thanh ton tr cp x hi tr thay lng choNL.

- Phiu thu, phiu chi.

b. Ti khon s dng:

TK 335: Chi ph phi tr.

S HCH TON TRCH TRC TIN LNG NGH PHP

TK333 TK335TK622

Tin lng php Trch trc tin lng php theothc t phi tr k hoch ca cng nhn trc tip sn xutcho cng nhn Phn chnh lch gia tin lng phpsn xut thc t phi tr cng nhn trc tip sn xut

ln hn k hoch ghi tng chi ph

TK338

Trch KPC, bo him x hi, bo him y t trn tin lng phpphi tr cng nhn trc tip sn xut trong k

PHN II

THC TRNG HCH TON TIN LNG V CC KHON TRCH THEO

LNG TI CNG TY TNHH CHNG DNG.

A. c im tnh hnh t chc hot ng sn xut kinh doanh ti Cng ty TNHHChng Dng:

I. Gii thiu v cng ty:

1. Qu trnh hnh thnh:

Tn doanh nghip: Cng Ty TNHH Chng Dng.

Tr s chnh: 55 Nguyn Tri Phng, Nng.

13


14/47

Thnh lp theo giy chng nhn ng k s: 3202000256 do S K Hoch

v u t thnh ph Nng cp.

Vi vn iu l: 2.000.000.000 VN

Ngi i din l ng: Hong nh TunChc v: Gim c.

2. Qu trnh pht trin:

n nay s lng lao ng ca Cng ty pht trin hn vi nhiu c s sn

xut c thnh lp vi s lng lao ng ngy cng ng o hn, bao gm cc

phng ban v i thi cng cng trnh. Hin nay, Cng ty c rt nhiu khch hng ln

v nh, v sn phm ch yu ca Cng ty l: nhm, knh v sn xut cc vt dng

nh: ging, t v xy dng cc cng trnh dn dng.

II.Chc nng v nhim v ca cng ty TNHH Chng Dng:

1. Chc nng:

Thit k, thi cng, sa cha cc cng trnh trang tr ni tht, i l mua bn k

gi hng ha.

Xy dng cng ngh dn dng.

Kinh doanh vt dng dng trang tr ni tht, ngoi tht vn phng, my mc

thit b thi cng.

Vt liu xy dng (tr ct, gch, sn, xi mng)

Gia cng cc mt hng c kim kh.

Dch v lm sch bo dng, bo tr nh cao tng.

Xy dng cc cng trnh thy li.Sn xut hng mc gia dng.

Sn xut cc mt hng nhm knh v cc sn phm st.

Kinh doanh vn ti thi cng c gii v cho thu thit b thi cng c gii.

2. Nhim v:

- Xy dng v t chc cc k hoch sn xut kinh doanh ca Cng ty theo php

lut hin hnh ca Nh nc.

- Khai thc cc th mnh, tit kim chi ph ti a em li hiu qu kinh t cao.- Duy tr v pht trin sn xut n nh gp phn thc hin cc ch tiu kinh t x

hi.

- Qun l v s dng vn theo ng ch , chnh sch hiu qu cao m bo

trang tri v ti chnh, thc hin ngha v i vi Nh nc.

14


15/47

- Qun l, s dng ngi lao ng theo ng chnh sch, chm lo i sng vt

cht, tinh thn bi dng v nng cao trnh vn ha v chuyn mn cho ngi lao

ng.

III. T chc b myqun l ti Cng ty TNHH Chng Dng:

1. C cu t chc b my qun l:

Ch thch: quan h trc tuyn.

Quan h chc nng.

2.Chc nng v nhim v ca tng b phn:

Gim c: l ngi ng u, i din cho t cch php nhn ca cng ty v l

ngi iu hnh v hot ng kinh doanh ca cng ty, chu trch nhim trc php lut

v hot ng sn xut kinh doanh ca cng ty.

Ph gim c: l ngi gip vic cho gim c, iu hnh, qun l v x l mt s

cng vic c gim c y quyn. Chu trch nhim trc gim c v cng vic c

gim c phn cng.

Phng kinh doanh lp k hoch kinh doanh bo co cho gim c, lp biu v vt

t sn xut, lp tin sn xut, lp k hoch mua sm vt t cho qu trnh sn xut ca

cng ty.

Phng k ton qun l v thc hin cht ch ch ti v ca cng ty theo ng

nguyn tc, quy nh ca Nh nc v ban gim c ca cng ty. Hon thnh vic quyt

ton s sch v bo co ti chnh, lu tr v bo mt h s, chng t. Thc hin ng

Gim c

Ph gim c

Xng mc i thi cng

Phng k thut

CH nhmXng c kh

Phng k tonPhng k hoch

kinh doanh

Phng t

chc

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nguyn tc v ch lng, thng theo quy nh. Qun l trc tip cc qu ca cng ty

theo di v bo co kp thi tnh hnh ti chnh cho gim c.

Phng k thut thit k, thit lp cc d n, bn v, quyt ton gim st cc thi cng

cng trnh.

Phng t chc qun l nhn s ton cng ty, b tr sp xp t chc sn xut.

Ca hng nhn: chuyn mua v bn cc loi nhm

Xng c kh: gia cng cc mt hng kim c kh, t nhm, ca knh.

Xng mc: sn xut mc gia dng, t, bn gh, ging, quy bar.

i thi cng: sa cha cc cng trnh, xy dng cc cng trnh giao thng, thy li,

dn dng ch yu, thi cng c gii.

IV.T chc cng tc k ton ti Cng ty TNHH Chng Dng:

1. T chc b my k ton:

Ch thch: quan h ch o.

Quan h phi hp.

Chc nng v nhim v:Vic t chc b my k ton ti Cng ty theo c cu t chc trc tuyn, ngha l

k ton trng trc tip qun l v iu hnh cc nhn vinc k ton trong phng, khng

qua khu trung gian nhn lnh. Trong b my k ton ca Cng ty, c phn cng trch

nhim, nhim v c th:

K ton trng: ph trch chung thc hin chc nng qun l ti chnh, kim tra

tnh hnh thu chi, x l cc chng t, hch ton ghi s cc nghip v kinh t ti chnh

ca doanh nghip tham gia k kt hp ng kinh doanh, kim tra bo co quyt ton t

vn cho gim c v phng hng v s linh hot cc ch qun l kinh t ti chnh

ca doanh nghip.

K ton tng hp kim th qu c nhim v tng hp s liu k ton, lp bo

co quyt ton thay mt k ton trng gii quyt cc cng vic khi k ton trng i

vng v di s lnh o y quyn ca k ton trng, ngoi ra k ton tng hp kim

th qu lp cc bng thanh ton lng.16

K ton trng

K ton vt tcng trnh

K ton tng hpkim th qu

K ton cng nv thanh ton


17/47

K ton thanh ton theo di hch ton chi tit v tng hp, cc khon tin mt,

tin gi ngn hng, thanh ton tm ng, ti khon phi thu, phi tr, doanh thu bn hng,

lp bng bo co doanh thu hng thng, tng hp s pht sinh vo cui thng, giao s

liu cho k ton tng hp.

K ton vt tcng trnh theo di chi tit tng loi vt t ca tng cng trnh,

lp bo co v vt t v theo di tnh hnh vt t ti cng trnh, tng hp, quyt ton

tng cng trnh.

2. Hnh thc k ton:

Hnh thc k ton ti Cng ty TNHH Chng Dng l hnh thc chng t ghi s.

S trnh t ghi s

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Ch thch: Ghi cui ngy

Ghi cui thng hoc nh k.

Quan h i chiu kim tra

Trnh t ghi s:

Hng ngy cn c vo chng t gc pht sinh kim tra tnh hp l, nh khon

chnh xc k ton lp thnh bng tng hp chng t gc. i vi cc ti khon cn theo

chi tit nh: tin mt, nguyn vt liu, tin lng th k ton cn cn c vo chng t kim tra v ghi vo s chi tit.

nh k, cui thng k ton s cn c vo bng tng hp chng t gc lp cc

chng t ghi s. Chng t ghi s sau khi lp xong c k ton ghi vo s ci, tnh ra

tng s pht sinh trong k v s d cui k ca tng ti khon. Kim tra i chiu chnh

CHNG T GC

BNG TNG

HP CHNG TS CHI TITS QU

CHNG T GHI S

S NG K CHNGT GHI S

S CI

BNG CN I TI KHON

BO CO TI CHNH

18

BNG TNGHP CHI TIT


19/47

xc gia s ci v bng tng hp chi tit sau cn c vo s ci lp bng cn i s

pht sinh, lp bo co ti chnh theo quy nh ca Nh nc.

V. Tnh hnh ti chnh ca n v trong 2 nm gn y:

Trong 2 nm gn y Cng ty c xy dng nhng c s vng chc v bt u c

nhng tin trin mnh m.

VI. Thun li v kh khn ca cng ty:

1. Kh khn:

Do cng ty t nhn nn cng ty TNHH Chng Dng phi t trang tri

chi ph v ti u t ngun vn b gii hn, sn phm ca cng ty lm ra ngoi

vic m bo cht lng v thi gian cn phi h gi thnh cng ty ch yu l st

thp v hin nay ngun nguyn liu lun b bin ng tng ln nh hng rt

nhiu n mc tiu h gi thnh ca cng ty.

2. Thun li:

Ngoi nhng kh khn cng ty TNHH Chng Dng cng c nhng mt

thun li nht nh sau:

i ng ban gim c v nhn vin u c trnh , nng lc, sng to v

nhit tnh.

Trang thit b phc v cho sn xut c u t hin i cho nng sut

hiu qu cao.

Cng ty khng nh c v tr ca mnh trn th trng bng cc sn

phm c cht lng cao, gi c n nh. n nay cng ty thc s ng vngv khng ngng ln mnh, s nhy bn trong cng tc qun l kinh t gip cng

ty tng bc ha nhp vi s pht trin ca nn kinh t thnh ph ni ring v

nc Vit Nam ni chung.

Cng ty k c nhng hp ng thng mi c tnh lu di cho sn

xut ca cng ty, gii quyt tt cng n vic lm cho ngi lao ng v tng

bc ci thin i sng ng nh ca nhn vin trong cng ty.

B. Thc trng k ton tin lng v cc khon trch theo lng:

I. Phn loi lao ng:1. B phn lao ng gin tip:

B phn hnh chnh: bao gm ban lnh o v cc phng ban.

+ Ban gim c.

+ Phng k ton.

+ Phng k hoch kinh doanh.

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+ Phng k thut.

+ Phng t chc.

2. B phn lao ng trc tip:

+ Xng c kh.

+ Xng nhm.

+ i thi cng.

II. HCH TON TIN LNG V CC KHON TRCH THEO LNG TI

CNG TY TNHH CHNG DNG:

1. Phng php tin lng:

a. i vi b phn gin tip tr lng theo thi gian cho cp bc, chc v:

Tin lng theo thi gian p dng i vi ngi lm cng tc qun l,

chuyn mn k thut, nghip v.

i vi b phn vn phng Cng ty trn c s thng qua Ban gim c

cng ty TNHH Chng Dng p dng hnh thc tin lng c quy i vi

tng bc lng trong cc thang lng trong ch tin lng ca Nh nc

Lng ngy =

Lng thng = lng ngy x s ngy lm vic trong thng

Tng lng c tnh trong thng = lng thng + ph cp chc v + ph cp

trch nhim.Ph cp chc v = mc lng thng x h s ph cp

Ph cp trch nhim = mc lng thng x h s trch nhim

H s ph cp v h s trch nhim do gim c cng ty quy nh h s.

V d minh ha :

Trong doanh nghip : Mc lng c bn l 1.000.000

Ph cp cng vic l 1,2

Ph cp trch nhim l 0,7

i vi b phn gin tip tr lng theo thi gian cho cp bc, chc v:o H s lng cp bc ph gim c l 2,87

o Lng c bn l : 1.000.000

o S ngy lm vic thc t trong thng l 26 ngy.

o Tnh lng nh sau:

Lng ngy bnh qun = = 110,384.620

H s lng cp bc, chc v x lng c bn

26 ngy

2,87 x 1.000.000

26 ngy


21/47

Lng thng = lng ngy bnh qun x s ngy lm vic thc t

Lng thng = 110,384.6 x 26 = 2.870.000

Mc ph cp cng vic l 2,870,000 x 1,2 = 3,444,000

Mc ph cp trch nhim l 2,870,000 x 0,7 = 2,009,000.

Tng lng nhn trong thng l 2,870,000 + 3,444,000 + 2,009,000= 8,323,000

- Lng ca cc i thi cng, i c kh l khon lng khng cn c khi lng

sn phm hon thnh ca tng i m cn c vo ngy cng lao ng.

- Lng nh mc i vi cng nhn i thi cng v i c kh:

+ Cng nhn chnh :120,000/ngy/ngi - 135,000/ngy/ngi

+ Cng nhn ph : 110,000/ngy/ngi

b. i vi b phn trc tip sn xut tr lng theo sn phm:

Hnh thc tin lng ny Cng ty p dng tnh cho b phn trc tip sn xut snphm nhm nng cao s lng, cht lng, nng sut, hiu qu hot ng sn xut kinh

doanh, nng cao i sng ngi lao ng.

Theo hnh thc ny vic tnh lng ti cng ty c tin hnh trn cn c khi

lng cng vic sn phm hon thnh nhp kho ca nhn vin trc tip sn xut sn

phm. y l hnh thc tr lng c bn ca cng ty cng vi vic tr lng theo thi

gian.

cng ty tin lng c tnh theo sn phm tp th. Theo hnh thc tin lng

ny cn c vo s lng sn phm ca i sau phn li cho tng ngi trong i.TL = Qi x g

Trong :

Qi : khi lng sn phm quy nh ca tp th.

g : n gi tng loi sn phm tnh cho tp th.

Qi : c xc nh cui thng, k ton tin lng ca cng ty cng cc i sn

xut tin hnh xc nh khi lng sn phm hon thnh nhp kho ca tng i sn xut

lm c s tnh lng.

g : c xc nh cn c vo mc lao ng v n gi tin lng cho mt nv sn phm hon thnh do cng ty xy dng v thng qua ban gim c nht tr cng ty

tin hnh xc nh c th n gi tin lng sn phm cho tng loi sn phm.

CNG TY TNHH CHNG DNG

55NGUYN TRI PHNG- NNG

PHIU XC NHN SN PHM HOC CNG VIC HON THNH

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Ngy 30 thng 04 nm 2010

Tn n v (hoc c nhn): i trng i nhm

Theo hp ng s:.......................ngy.......... .thng........nm 2010

STT TN SN PHM N V

TNH

S

LNG

N GI THNH

TIN

GHI

CH12

NhmPh cp trch nhim

ThanhThng

35,630 1,200 42,756,000540,000

Cng 43,296,000Tng s tin (vit bng ch): bn mi ba triu hai trm chn mi su ngn ng.


Ngi giao vic Ngi nhn vic Ngi kim tra cht lng Ngi duyt

(k, h tn) (k, h tn) (k, h tn) (k, h tn)

Trong thng 04 nm 2010 i nhm sn xut c sn phm hon thnh nhp kho

qua phiu xc nhn sn phm hon thnh nhp kho l 43,296,000, ph cp trch nhim

trong thng cho i trng l 540,000.

43,296,000 540,000 = 42,756,000

42,756,000 : 300 = 142,520/cng

Tin cng tr cho i trng i nhm l:

(142,520 x 25 ) +540,000 = 4,103,0002. Chng t v trnh t lun chuyn chng t:

a. Chng t :

Cng ty s dng hnh thc k ton chng t ghi s nn dng cc loi

chng t sau lm cn c ghi chp:

- Bng chm cng thng 04/2010.

- Bng thanh ton tin lng ca ngi lao ng.

- Bng phn b tin lng v BHXH.

b.Trnh t lun chuyn chng t:Cui thng k ton tin lng nhn cc bng chm cng t cc b phn sau

tin hnh kim tra:

-Theo di v kim tra cng ca ngi lao ng.

- Thanh ton cc khon lng v cc khon ph cp.

- Khu tr cc khon lng theo quy nh ca Nh nc.

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- Sau lp bng thanh ton lng v bng phn b tin lng v cc khon trch

theo lng.

- Trn c s tnh lng, bng k trch np cc khon theo lng, bng phn b

tin lng v bo him x hi k ton tin hnh ghi vo s tng hp v s chi tit cc

phn hnh ca k ton tin lng v cc khon trch theo lng

3. Ti khon s dng:

Tin lng ca cng nhn sn xut c phn b vo :

Ti khon 622: chi ph nhn cng trc tip

i vi b phn qun l gin tip c phn b vo:

Ti khon 6422: chi ph qun l doanh nghip

i vi b phn qun l trc tip c phn b vo :

Ti khon 627: chi ph sn xut chung

4.K ton tin lng ti cng ty:

K ton tin lng ti cc b phn thng 04/2010:

Bng

chm

cng

Bng

thanhton

tinlng

Bngphn

btin

lng

Ch

n

gt

ghis

S

ci

Bngtng

hptin

lng

23


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CNG TY TNHH CHNG DNG BNG CHM CNG THNG 04/2010

55 NGUYN TRI PHNG- NNG B phn lao ng gin tip

24


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CNG TY TNHH CHNG DNG BNG LNG V CC KHON TRCH THEO LNG THNG 04/2010

55 NGUYN TRI PHNG- NNG B PHN LAO NG GIN TIP TI VN PHNG

STT

H V TN CHCV

LNGCHNH

PH CP NGYC

NG

THNHTIN

KHU TR BHXH THCNHN

KNHN

CNGVIC

TRCHNHIM

PC

KHC

6%(BHXH,BHYT,

BHTN)

1,5%(BHXH,

BHYT)

1%(BHTN)

THUTNCN

1 Hong Tun Gc 3,080,000 3,696,000 2,464,000 26 9,240,000 184,800 46,200 30,800 88,910 8,889,290

2 Phan Vn Huy PGc 2,870,000 3,444,000 2,009,000 26 8,323,000 172,200 43,050 28,700 43,953 8,035,098

3 Hong T Th.Vn KTTr 2,787,211 3,444,000 1,722,000 23 7,953,211 172,200 43,050 28,700 25,463 7,683,798

4 L Vn Hng TPKH 2,340,000 2,808,000 1,053,000 26 6,201,000 140,400 35,100 23,400 20,105 5,981,995

5 Trng Tun PPKT 1,800,000 2,160,000 810,000 26 4,770,000 108,000 27,000 18,000 4,617,000

6 H T K.Lin Th qu 1,800,000 2,160,000 360,000 26 4,320,000 108,000 27,000 18,000 4,167,000

7 L T.T.Tm QLHC 1,700,000 1,360,000 425,000 26 3,485,000 102,000 25,500 17,000 3,340,500

8 Ng.T.P.Tnh Kton 1,700,000 1,700,000 26 2,400,000 102,000 25,500 17,000 3,255,500

9 Lm T.T.Hu K/Thut 1,800,000 2,160,000 450,000 26 4,410,000 108,000 27,000 18,000 4,257,000..

TNG CNG: 56,521,211 1,305,600 326,400 217,600 178,431 54,493,180

( Bng ch: nm mi triu tm trm su mi chn ngn bn trm hai mi lm ng)


Ngi lp K ton trng Gim c

CNG TY TNHH CHNG DNG BNG LNG V CC KHON TRCH THNG 04/2010

TT H v tn Chc vThi gian lm vic T.C GC

1 2 3 4 5 6 7 8 9 1011121314151617181920212223242526272829301 Hong nh Tun Gc x x x x x x x x x x x x x x x x x x x x x x x x x L 252 Phan Vn Huy PGc x x x x x x x x x x x x x x x x x x x x x x x x x L 253 Hong T Thu Vn KTTr x x x x x x x x x x x x x x x x x x x x x x x x x L 254 L Vn Hng TPKHoch x x x x x x x x x x x x x x x x x x x x x x x x x L 255 Trng c Tun PPKTon x x x x x x x x x x x x x x x x x x x x x x x x x L 256 H T Khnh Lin Th qu x x x x x x x x x x x x x x x x x x x x x x x x x L 257 L Th Thanh Tm QLHChnh x x x x x x x x x x x x x x x x x x x x x x x x x L 258 Ng.T.Phng Tnh Kton x x x x x x x x x x x x x x x x x x x x x x x x x L 259 Lm T.T.Hu K Thut x x x x x x x x x x x x x x x x x x x x x x x x x L 2510Hong nh Duy K Thut x x x x x x x x x x x x x x x x x x x x x x x x x L 25

.. .. ..

25


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55NGUYN TRI PHNG- NNG B PHN LAO NG TRC TIP

I NHM

ST

T

H V TNCHC

V

LNG

CHNH

PH CP

NGY

CNG

THNH

TIN

KHU TR BHXH

THC

NHN

NC

NGVIC

TRCHNHIM

PCKHC

6%(BHXH,BHYT,BHTN)

1,5%

(BHXH,BHYT)

1%(BHTN)

1 Kiu Xun Chini

trng 3,705,520 540,000 26 4,245,520 222,331 55,583 37,055 3,930,551

2 Nguyn Cu TnCngnhn 3,705,520 26 3,705,520 222,331 55,583 37,055 3,390,551

3 Nguyn T.TinCngnhn 3,420,480 24 3,420,480 205,229 51,307 34,205 3,129,739

4 ng QuangCngnhn 3,420,480 24 3,420,480 205,229 51,307 34,205 3,129,739

5 Nguyn .KimCngnhn 3,705,520 26 3,705,520 222,331 55,583 37,055 3,390,551

6 Trn Quc TunCngnhn 3,634,260 25.5 3,634,260 218,056 54,514 36,343 3,325,347

7 o Hu nhCngnhn 3,491,740 24.5 3,491,740 209,504 52,376 34,917 3,194,943

8 Nguyn T.HiuCngnhn 3,563,000 25.0 3,563,000 213,780 53,445 35,630 3,260,145

. TNG CNG: 42,756,000 2,565,360 641,340 427,560 39,121,740

(Bng ch:Ba mi chn triu mt trm hai mi mt ngn by trm bn mi ng)



CNG TY TNHH CHNG DNG BNG LNG V CC KHON TRCH THEO LNG THNHG 04/201026


27/47

55NGUYN TRI PHNG- NNG B PHN CNG NHN TRC TIP SN XUT.

I THI CNG

S

TT H V TN

CHC

V

MCLN

GNGY

S

NGYCNG

LNGCHNHTHEO

NGYCNGTHCHIN

TNG

THUNHP

KHU TR BHXH

THC

NHN

K

N

6% BHXH 1,5%BHYT

1%BHTN

1 Bi Anh CNhn 135,000 26 3,510,000 3,510,000 210,600 52,650 35,100 3,211,6502 Trng Tr CNhn 135,000 26 3,510,000 3,510,000 210,600 52,650 35,100 3,211,6503 Phm Tn H CNhn 110,000 26 2,860,000 2,860,000 171,600 42,900 28,600 2,616,9004 Trng T Nhn CNhn 110,000 26 2,860,000 2,860,000 171,600 42,900 28,600 2,616,9005 Nguyn Ca CNhn 110,000 26 2,860,000 2,860,000 171,600 42,900 28,600 2,616,9006 Phm T Thanh CNhn 135,000 26 3,510,000 3,510,000 210,600 52,650 35,100 3,211,6507 Chu Trng CNhn 135,000 26 3,510,000 3,510,000 210,600 52,650 35,100 3,211,6508 Nguyn Ngc Sn CNhn 135,000 26 3,510,000 3,510,000 210,600 52,650 35,100 3,211,6509 Phm Tin V CNhn 120,000 26 3,120,000 3,120,000 187,200 46,800 31,200 2,854,800

TNG CNG: 38,350,000 2,301,000 575,250 383,500 35,090,250 (Bng ch: Ba mi lm triu khng trm chn mi ngn hai trm nm mi ng.)



27


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T ba bng tnh lng k ton tin hnh lp bng tng hp tin lng v cc

khon trch theo lng ca cng ty T04/200.


55 NGUYN TRI PHNG- NNG

BNG TNG HP TIN LNG

THNG 04/2010 s phiu : L/04Ngy 30 thng 04 nm 2010

Ni dung Ti

khon

PS N PS C

Chi ph lng NVVP T04/2010 642 54,493,180Chi ph lng QLCT T04/2010 6271 32,233,500Chi ph lng i c kh T04/2010 6221 19,507,800Chi ph lng i thi cng T04/2010 6222 35,090,250Chi ph lng i nhm T04/2010 6223 39,121,740Chi ph lng NL T04/2010 334 180,446,470

CNG: 180,446,47

0

180,446,470

Bng ch: mt trm tm mi triu bn trm bn mi su ngn bn trm by mi

ng.


K ton trng Ngi lp phiu

(k, h tn) (K, h tn)

28


29/47

Cn c vo bng tng hp lp chng t ghi s

CNG TY TNHH CHNG DNG Mu s S02a-DNN

55NGUYN TRI PHNG- NNG (Ban hnh theo Q s 48/2006/Q-BTC

Ngy 14/09/2006 ca B trng BTC)

CHNG T GHI SS: 25


TRCH YUSHTK

S TINGHI

CHN C

Trch lng CNTTSX T04/2010 622 334 93,719,790Trch lng SXC T04/2010 627 334 32,233,500Trch lng QLDN T04/2010 6422 334 54,493,180

CNG: 180,446,470Km theo:


Ngi lp K ton trng

(k, h tn) (k, h tn)

29


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BNG TNG HP CC KHON TRCH THEO LNG

THNG 04/2010 s phiu : BH/04Ngy 30 thng 04 nm 2010

Ni dung Ti

khon

PS N PS C

7,5%BHXH, 1%BHTN, TNCN khu tr lng 334 11,881,74

16% BHXH khu tr lng T04/2010 3383 8,261,160

1,5%BHYT khu tr lng T04/2010 3384 2,065,2901%BHTN khu tr lng T04/2010 3386 1,376,860

TNCN khu tr lng T04/2010 3385 178,431Cng 11,881,74

1

11,881,741

Bng ch: mi mt triu tm trm tm mi mt ngn by trm bn mi mt ng.


K ton trng Ngi lp phiu

(k, h tn) (K, h tn)


30


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55NGUYN TRI PHNG- NNG (Ban hnh theo Q s 48/2006/Q-BTC


CHNG T GHI S

S: 26Ngy 30 thng 04 nm 2010

TRCH YUSHTK

S TING

CN CKhu tr 6% BHXH phi np ca ngi lao

ng334 3383

8,261,160

Khu tr 1,5% BHYT phi np ca ngi lao

ng334 3384 2,065,290

Khu tr 1% BHTN phi np ca ngi lao

ng 334 33891,376,860

Khu tr Thu TNCN phi np ca ngi lao

ng.334 3334 178,431

CNG: 11,881,741Km theo:


Ngi lp K ton trng

(k, h tn) (k, h tn)


31


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55NGUYN TRI PHNG (Ban hnh theo Q s 48/2006/Q-BTCNgy 14/09/2006 ca B trng BTC)

S CINm : 04/2010

Tn ti khon:Phi tr ngi lao ng

S hiu:334

T ngy 01/04/2010 n 30/04/2010

Ngythng ghi

s

Chng tDin gii

TKing

S tinS

hiuNgythng

N C

29/04/2010

0129/04/2010 SDK:

-Trch lng:+ B phn vn phng+ B phn QL cng trng

+B phn sn xut.

642627

622

56,521,21133,381,000

102,426,00002 29/04/2010 Chi thanh ton lng cho

ngi lao ng. 111180,446,470

03 29/04/2010 - Khu tr 6% BHXH phinp ca ngi lao ng.- Khu tr 1,5% BHYT phinp ca ngi lao ng.- Khu tr 1% BHTN phinp ca ngi lao ng.- Khu tr Thu TNCN phi

np ca ngi lao ng.

3383

3384

3389

3334

8,261,16

2,065,29

1,376,86

178,43

Tng cng 192,328,211 192,328,21D cui k 0

S ny ctrang, nh s t trang s 01 n trang..


Ngi ghi s K ton trng Gim c

(k, h tn) (k, h tn) (k, h tn

32


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4. Phng php hch ton cc khon trch theo lng v thanh ton tin lng tiCng ty:

Tk s dng: 338: chi ph phi tr

3383 : Bo him x hi (BHXH)

3384 : Bo him y t( BHYT)3389 : Bo him tht nghip (BHTN)

- i vi Bo him x hi ( BHXH):

Hng thng cng ty tin hnh trch BHXH 22% trn tin lng c bn cangi lao ng. Trong 16% tnh vo chi ph ca cng ty, cn 6% tnh tr vo lngca ngi lao ng.

Ton b khon trch lp ny cng ty np cho c quan bo him x hithnh ph nng.

- i vi bo him y t (BHYT):Hng thng cng ty tin hnh trch 4,5% trn lng c bn ca ngi lao

ng. Trong 3% tnh vo chi ph ca cng ty, cn 1,5% tnh tr vo lng ca ngilao ng.

- i vi bo him tht nghip (BHTN):

Hng thng cng tin hnh trch 2% trn lng c bn ca ngi lao ng.Trong 1% tnh vo chi ph ca cng ty, cn 1% tnh tr v 1% tnh tr vo lng cangi lao ng.

- Tnh tr cp Bo him x hi, bo him y t cho ngi lao ng.

+ i vi tr cp m au:

+ i vi thai sn, ngh vic, sinh con, nui con:

- Giy chng nhn ngh vic hng BHXH, BHYT sau khi c phng t chc

duyt, chuyn qua cho k ton tng hp thanh ton BHXH, BHYT cho nhn vin.

Mc tr cp mau phi tr

S ngy lm vic theo quy nh

Mc lng c bn x s ngy ngh hng tr cp x 75%=

Mc tr cp Mc lng cn c ng x s thng ngh vicBHXH, BHYT sinh con=

33


34/47

S ngy ngh tnh

BHXH

Lng bnh qun 1

ngy

% tnh BHXH S tin hng

BHXH3 110,384.6 75% 258,365

Mc tnh tr cp BHXH nh sau:

2,870,000

26

- Thanh ton lng:

Cng ty thanh ton lng cho cn b ngi lao ng vo cui thng. Th qu s chia

lng cho tng b phn vn phng v b phn sn xut theo cc bng thanh ton lng.

Ngi lao ng khi nhn lng s k nhn vo bng thanh ton lng. Ngi lao ng

khi nhn lng s k nhn vo bng thanh ton lng ca cc b phn mnh.

Khi thanh ton lng cho ngi lao ng, k ton ghi s:

Cui thng sau khi xc nh c tng qu lng v xc nh c tin lng phi

tr cho ngi lao ng thng 04 nm 2010. K ton tin hnh lp bng tng hp cc

khon trch 20% a vo chi ph. T bng tng hp cc khon trch k ton tin hnh lp

chng t ghi s v a vo s ci ti khon 338.

S Y T MU C03S KB/BA Quyn s :

GIY CHNG NHN NGH VIC HNG BHXH

H v tn : Hong Th Thu Vnn v cng tc: phng k tonL do ngh vic : mS ngy ngh : 3 ngyT ngy 15 thng 04 nm 2010 n ngy 17 thng 04 nm 2010

Ngy 14 thng 04 nm 2010Xc nhn ca n v Y Bc S KCBS ngy thc ngh (k v ghi r h tn)(ghi r h tn v ng du)

x 3 x 75% = 258,365

34


35/47



BNG PHN B TIN LNG V CC KHON TRCH THEO LNGThng 04 nm 2010

GHI

C

GHI

N

TK 334 TK 338 TNG

CNGBHXH

16%

BHYT

3%

BHTN

1%

CNG C

TK 338

622

627

642

93,719,790

32,233,500

54,493,180

14,955,166

2,160,000

3,468,354

2,811,594

405,000

650,316

937,198

135,000

216,772

18,743,958

2,700,000

4,335,442

112,463,748

34,933,500

58,819,622

Tng

cng:

180,446,470 20,623,520 3,866,910 1,288,97

0

25,779,400 206,216,870

35


36/47

Trn c s bng tng hp cc khon trch k ton lp chng t ghi s.


55NGUYN TRI PHNG- NNG (Ban hnh theo Q s 48/2006/Q-BTCNgy 14/09/2006 ca B trng BTC)

CHNG T GHI SS: 27


TRCH YUSHTK

S TINGHI

CHN CTrch 20% ca b phn qun l cng trng

T04/2010627 338

2,700,000

Trch 20% ca b phn vn phng T04/2010 6422 338 4,335,442Trch 20% ca CNSXTT T04/2010 622 338 18,743,958

Nhn tin tr cp BHXH ca c quan BHXH

v thanh ton lng cho ngi lao ng

111 338 258,365

CNG: 26,037,765Km theo:

Ngy 30 thng 04 nm 2010Ngi lp K ton trng

(k, h tn) (k, h tn)

36


37/47


55NGUYN TRI PHNG- NNG (Ban hnh theo Q s 48/2006/Q-BTCNgy 14/09/2006 ca B trngBTC)

CHNG T GHI SS: 28


TRCH YUSHTK

S TINGHI

CHN C- Np BHXH, BHYT, BHTN cho c

quan qun l.

- BHXH tr lng ngh m cho nhn

vin.

338

338

112

11125,779,400

258,365

CNG: 26,037,765Km theo:

Ngy 30 thng 04 nm 2010Ngi lp K ton trng

(k, h tn) (k, h tn


55NGUYN TRI PHNG (Ban hnh theo Q s 48/2006/Q-BTC

37


38/47


S CINm : 04/2010

Tn ti khon:Phi tr, phi np khc

S hiu:338T ngy 01/04/2010 n 30/04/2010

Ngythng ghi

s

Chng tDin gii

TKing

S tinS

hiuNgythng

N C

30/04/2010 2730/04/2010 SDK:

- trch BHXH, BHYT, BHTN+ B phn vn phng+ B phn QL cng trng

+ B phn CNTTSX+ Nhn tin tr cp BHXH vthanh ton cho nhn vin

642627

622111

0

4,355,4422,700,000

18,743,958258,365

0

28

28

30/04/2010 - Chuyn np BHXH,BHYT, BHTN.

- BHXH tr lng nghm cho nhn vin.

112

111

25,779,400

258,365

Tng cng 26,037,765 26,037,765D cui k 0

S ny ctrang, nh s t trang s 01 n trang..

Ngy 30 thng 04 nm

2010

Ngi ghi s K ton trng Gim c

(k, h tn) (k, h tn) (k, h tn)

PHN III

38


39/47

HON THIN CNG TC K TON TIN LNG V CC KHON

TRCH THEO LNG TI CNG TY TNHH CHNG DNG.

I.Nhn xt chung v cng tc hch ton tin lng v cc khon trch theo

lng ti Cng ty TNHH Chng Dng.

1. Nhn xt chung:Cng ty TNHH Chng Dng l cng ty chuyn v xy dng. T khi thnh lp

n nay Cng ty lun nng cao cht lng tt, lun t c uy tn v c khch

hng tn nhim, to c cng n vic lm cho ngi lao ng. ng thi s dng

ng vn c hiu qu, thc hin tt ngha v vi Nh nc.

Trong nhng nm gn y, cng vi s chuyn i ca nn kinh t th trng,

Cng ty ha nhp c vi nn kinh t mi v ng vng trong c ch th

trng. Trong cng tc qun l v sn xut tr thnh n by thc y qu trnh

sn xut v pht trin ca Cng ty. c bit cht lng sn phm c t ln hng

u lm tin vng chc v uy tn v thu ht c nhiu khch hng t kinh

doanh c li ti u t, hon thnh ngha v vi Nh nc, hin i ha my

mc thit b, tng cng nng sut lao ng, tng thu nhp cho ngi lao ng v

nng cao i sng cho cng nhn. iu l s phn u khng ngng ca tp th

cn b cng nhn vin v Ban lnh o ca Cng ty, trong phng k ton ng

gp mt phn khng nh.

2. Nhn xt v cng tc k ton tin lng v cc khon trch theo lng

ti Cng ty TNHH Chng Dng:

2.2 V t chc cng tc k ton, b my k ton:

a. u im:

- Cng ty p dng hnh thc k ton Chng t ghi s v c my tnh h tr

gip cho nn cng vic cho k ton lm n gin, gn nh, mu s n gin v d

s dng.

- p dng cc mu s rt thun tin, c th v d dng cho vic tnh lng.

- Bn thn cng tc hch ton tin lng v cc khon trch theo lng ca Cng

ty c thc hin trong s phi hp cht ch gia phng T chc lao ng v k

ton hch ton tin lng v cc khon trch np theo lng c thc hin d

dng, chnh xc cho ngi hch ton tin lng.

- Cng ty tin hnh theo di thng xuyn, nm bt c tnh hnh bin ng s

lng lao ng phn xng, cng trng cng nh ton Cng ty. Do Cng ty

39


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lun c k hoch tuyn dng, o to lao ng mt cch kp thi p ng nhu

cu ti tng thi im.

- B my qun l ca Cng ty vn hnh tng i linh hot. Trong cng tc

Phng, Ban hot ng theo k hoch nh sn. Khi Ban gim c a ra mc tiu

phn u cho ton Cng ty th tng Phng, Ban cng ra phng php, giiphp nhm t c n. iu ny gim thiu nhng th tc rm r, khng cn

thit i vi mc tiu hot ng ca Cng ty, n cn to iu kin thun li cho cc

khch hng khi tip cn cng vic vi Cng ty. Bn cnh s linh hot ca b

my qun l ti Cng ty cn gip cho thng tin t cc cp n nhanh, chnh xc

hn, v nh cc phng ban kp thi c s iu chnh thch nghi.

- B my k ton Cng ty c t chc theo m hnh tp trung tt c cng

vic hch ton, thu nhp, lp bo co ti chnh ca Phng k ton ti v u chu s

ch o, gim st trc tip ca k ton trng. M hnh k ton ny thng nht

vi quy trnh qun l chung ca Cng ty. iu ny to nn s linh hot, chnh

xc cn thit cho cng vic ca phng k ton ni ring vi nhim v tham mu v

tnh hnh ti chnh cho Ban gim c v ca ton b cc phng ban ca Cng ty ni

chung. Vic b tr nhn vin thng k phn xng l ph hp. iu ny gim

thiu khi lng cng vic phng k ton ca Cng ty, t gim nhng sai st

khng cn thit c th xy ra.

- Cng tc k ton ti Cng ty c tin hnh rt cht ch, mi k ton phi theo

di ring theo mi phn hnh ca mnh. Sau k ton tng hp tp hp li xem

xt i chiu s liu. Quy trnh ca mi k ton u i theo trnh t nhm xem xt

i chiu s liu, trnh tnh trng sai lch thiu st.

- Thc t hin ti i ng k ton u s dng c my tnh. Do vy c th tn

dng th mnh nhanh chng, chnh xc trong cng tc k ton bng my v tn

dng c li th p dng vo cng vic k ton ca mnh. K ton c th xem xt

s liu mt cch nhanh chng, d dng kim tra i chiu thun li.

b. Nhc im:

- V h thng chng t theo di thi gian lao ng ca ngi lao ng trong

ton Cng ty. Cng ty TNHH Chng Dng s dng Bng chm cng

theo di thi gian lao ng ca ngi lao ng v y cng l phng php c

s dng ph bin nht nc ta. Tuy nhin trong khi s dng bng chm cng

Cng ty hn ch c ngi gim st kim tra trong vic c trng hp lao ng

40


41/47

ngh vi gi nhng vn c chm cng. iu ny s nh hng n qu trnh tnh

ton lng v thanh ton lng, thng. ng thi cng cha gim st kim tra cc

chng t nh phiu xc nhn lm thm gi, phiu xc nhn sn phm hoc cng

vic hon thnh.

- V t chc b my k ton: c t chc theo hnh thc tp trung, s lngnhn vin k ton t, mi ngi phi m nhim nhiu phn hnh k ton nn khng

trnh khi s chm tr trong qu trnh hch ton bo co.

2.3. V phng php tnh lng, hnh thc tr lng:

Tnh lng v tr lng l vn quan trng trong cng tc k ton ti cc

doanh nghip, thc hin tt cng tc ny th hot ng sn xut kinh doanh mi

hiu qu. Trong qu trnh tnh lng cn phi phn nh ng, kp thi, y ,

chnh xc l vn m k ton phi lm v a vo cho hp l.

a. u im:

- Cng tc k ton tin lng v cc khon trch theo lng Cng ty thc

hin tt, m bo vic tnh ton phn b thanh ton tin lng ng, , chnh xc

kp thi hng thng cho cn b cng nhn vin vo cui thng, gp phn lm n

nh thu nhp cho ngi lao ng h yn tm tham gia vo qu trnh sn xut

kinh doanh ti Cng ty.

- Cng ty trin khai v thc hin tt t khu chng t n khu chuyn chng

t, h thng s sch v np y cc khon bo him cho ngi lao ng, khi c

ngi m au, ngh thai sn Cng ty lm vic vi bo him x hi cp trn

thanh ton kp thi cho ngi lao ng ti Cng ty.

b. Nhc im:

- Cng ty khng xy dng qu tin lng hng nm v cha thc hin trch

trc tin lng ngh php tr cho ngi lao ng khi c ngh php.

- Vic tnh lng cho cng nhn trc tip sn xut theo nhm, t, i th ch cn

c vo s lng thi gian lao ng m cha tnh n cht lng cng tc ca ngi

trong thng m bo tnh cng bng trong vic tnh lng th cng ty phi xy

dng h s lng cp bc cng vic v bng xc nh cht lng cng tc ca tng

c nhn.

2.4. V qun l lao ng, thi gian lao ng.

41


42/47

- Hch ton thi gian lao ng l cng vic rt quan trng nhm mc ch theo

di tnh hnh lao ng chp hnh k lut lao ng v nng sut lao ng ca tng c

nhn.

- theo di thi gian lao ng chng t ban u l bng chm cng.

- i vi cng nhn trc tip sn xut cn b theo di y chnh xc hngngy cho tng cng nhn trong i, cui thng tng hp ngy cng v s lng sn

phm hon thnh ca i v xc nhn vo bng chm cng, km theo phiu xc

nhn khi lng sn phm hon thnh ca i sn xut np v phng k ton

tin hnh thanh ton lng cho cng nhn.

- Khi chm cng cho nhng trng hp m au, thai sn, tai nn lao ngyu

cu cng nhn ngh phi c chng nhn ca c quan y t lm cn c tnh bo him

tr lng thay. Cng nh bng chm cng, phiu ngh vic c gi km bng

chm cng v phng t chc hnh chnh thanh ton lng v tr cp bo him

cho cng nhn. Ngoi ra cc trng nh : lm ban m, lm thm gi, thm ca, giy

bo ngng sn xut phi c xc nhn ca ngi c trch nhim.

- Ti cng ty vic t chc sn xut c b tr theo i sn xut v thc hin

ch khon tin lng theo khi lng sn phm hon thnh nn vic theo di s

ngy gi cng cht lng lao ng c giao nhim v cho i trng i sn xut.

i trng c trch nhim thng k ghi chp ton b hot ng sn xut kinh

doanh ca i mnh v ngy cng mt cch y chnh xc cc chng t, bng

chm cng c tp hp li v gi li ln phng k ton vo cui thng .

- Vic xc nh kt qu lao ng ca tng i sn xut c a vo bng chm

cng, s sn phm sn xut ra trong thng hon thnh nhp kho theo phiu nhp

kho v phiu xc nhn sn phm hoc cng vic hon thnh c duyt ca tng

i sn xut.

II. Mt s kin xut nhm hon thin cng tc k ton tin lng v cc

khon trch theo lng:

1. Thc hin trch trc tin lng ngh php:

Cng ty nn tin hnh trch lp qu lng d chi tr lng cho ngi lao

ng trnh trng hp trong thng cng ty khng nhn thu cc cng trnh.

Trong vic hch ton tin lng Cng ty hin nay cha cp n vn

trch trc tin lng ngh php ca cng nhn trc tip sn xut lm cho chi ph

nhn cng gia cc k hch ton tng gim t ngt gy bin ng n hiu qu sn

42


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xut, do vy k ton cng ty nn tin hnh trch trc tin lng ngh php ca cng

nhn trc tip sn xut.

T l trch trc tin lng ngh php ca cng nhn sn xut c tnh nh

sau

2. Xy dng cc quy nh:

Cng ty phi xy dng ng b cc quy nh ni b khi trin khai cng tc

tin lng, cc c quan chc nng v cc n v ch ng thc trnh vi phm cc

quy nh v cng tc qun l:

- Quy nh qun l lao ng.

- Quy nh qun l v gim st cht lng thi cng cng trnh.

- Quy nh qun l vt t thit b.

- Quy nh v lng v thng.

- Xy dng b n gi chun v cng nhn v thit b da theo cng vn ca

y ban nhn dn thnh ph nng.

3. V phng php tnh lng:

vic chia lng c hiu qu v khc phc nhng tn ti . Cng ty nn lp

bng h s nh gi cht lng cng tc nh sau:

Bng h s cht lng

TT Phn

loi

S

cng

Kt qu lao ng t c H s

1 A 20-26 Vt nh mc lao ng, c tinh thn trch nhim

trong cng vic.

1

2 B 15-20 Hon thnh nh mc ra. 0,93 C 15tr Nng sut lao ng km, cn i lm mun. 0

T l trch trclng ngh php X

Tng tin lng chnhtheo k hoch trong nmca CNSX

Tng tin lng ngh phptrong nm ca CNSX

=

43


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xung

Cng thc tnh:

Lng thng = lng ngy x s cng x h s cht lng

Trong :H s cht lng :

- lm vt nh mc th nhn vi 1.

- Lm hon thnh nh mc nhn vi 0,9.

- Nng sut lao ng km th khng nhn h s cht lng.

4. Qun l lng ca ngi lao ng:

Vn qun lng ca ngi lao ng, c th l vic theo di thi gian lao

ng ca ngi lao ng. trnh tnh trng tnh sai lch, khng ng thi gian lao

ng thc t ca ngi lao ng, ngoi vic theo di cht ch ngy cng i lm qua Bng chm cng Cng ty cn theo di s gi lm vic ca mi lao ng. Nu

mt lao ng lm vic khng s gi theo quy nh th thc hin tr cng theo

gi v nu ngi lao ng lm thm gi th nn lp thm chng t bng chm

cng lm thm gi cng mc thng hp l thc hin vic tr lng ng n

v khuyn khch ngi lao ng tng nng sut cng vic.

BNG CHM CNG LM THM GI

Thng . Nm.

STT H v tn Ngy trong thng Cng gi lm thm1 2 31 Ngy

lm vic

Ngy

th by,

ch nht

Ngy l,

tt

Lm

m

Cng:

K hiu chm cng:

NT: Lm thm ngy lm vic.

NN: lm thm ngy th by, ch nht.

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NL: lm thm ngy l, tt.

: lm thm ban m.

Xc nhn ca b phn c Ngi chm cng Ngi duyt

Ngi lm m (k, h tn) (k, h tn)

( K, h tn)

Cui thng cn c vo bng chm cng lm thm gi ca tng ngi lao ng,

nhn vin k ton hch ton tin lng s quy i s gi lm thm ra ngy cng

bng cch ly tng s gi lm thm chia cho 8.

5. Tng cng cng tc tuyn chn, o to ngun nhn lc:

Hin nay cng tc tuyn chn ngun nhn lc ca Cng ty tng i hp l v

ng vi ch , chnh sch. Tuy nhin cho cng tc ny c hiu qu hn na th

Cng ty nn:

- Xc nh r nhng yu cu v trnh ca ngi lao ng i vi tt c

cng vic.

- Vic tuyn chn ngun nhn lc ca Cng ty khng nn qu tp trung vo

vic xem xt bng cp hay s gii thiu ca ngi khc. Nn tp trung vo

qu trnh phng vn, th vic.

cng tc k ton ti Cng ty ngy cng hon thin hn. Cc nhn vin lm

vic phi hiu r v cng tc k ton v kp thi nm bt c nhng thay i trong

cng tc hch ton k ton cho ph hp vi quy nh ca Nh nc v cng tc

qun l kinh doanh. Cng ty nn lp s ng k chng t d qun l chng t

ghi s, va kim tra, i chiu s liu vi bng cn i s pht sinh.

S NG K CHNG T GHI S

Chng t ghi s S tin Chng t ghi s S tinS hiu Ngy, thng S hiu Ngy, thng

Cng thng Cng thng:Cng ly k t u qu: Cng ly k t u qu:

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KT LUN

Nn kinh t hng ha, tin t buc cc doanh nghip phi i mt vi th

trng, tn ti, pht trin v kinh doanh c hiu qu th bn cnh cc hot ng

a dng v phong ph v sn xut kinh doanh, tt yu cc doanh nghip phi c mt

c ch d bo, kim tra mt cch ton din cc hot ng sn xut kinh doanh ca

doanh nghip mnh.

Trong qu trnh thc tp ti Cng ty TNHH Chng Dng mc d ch i su

vo vn k ton tin lng ca Cng ty nhng qua c th thy c vai tr,

tc dng ca vic t chc hch ton tin lng trong cng tc qun l hot ng ca

Cng ty.

Do iu kin thi gian tip xc vi cng vic thc t khng nhiu, kin thc

hc trng v lao ng tin lng cha su, kinh nghim vit ti cn km nn

kh trnh khi nhng thiu st trong qu trnh thc hin vit chuyn . Knh mong

s ng gp, gip ca qu thy, c gio, em hon thnh chuyn tt nghip

v nng cao nghip v chuyn mn ca mnh.

Mt ln na em xin chn thnh cm n gio vin hng dn, gim c cng ty

v tp th cn b trong cng ty gip v to iu kin cho em hon thnh

chuyn ny.

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KẾ TOÁN TIỀN LƯƠNG VÀ CÁC KHOẢN TRÍCH THEO LƯƠNG TRONG CÁC DOANH NGHIỆP