PivotTable 2003

Excel 2003Pivot Table

Bin son:

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LI NI U

PivotTable l mt cng c rt mnh ca Excel, t Office 97 c hin din ca PivotTable ri. Tri qua cc phin bn khc nhau ca MSOffice, cng c ny ngy mt ci tin v tr thnh cng c phn tch hng u trong Excel.

Khng bit PivotTable, ngi dng c khi phi s dng nhng cng thc tnh tng, m, trung bnh, c iu kin, nu 2 iu kin tr ln, s phi dng cng thc mng hoc hm SUMPRODUCT. Khi d liu ln n chc ngn dng, th cc cng thc ny khin cho bng tnh chy mt cch ch, kh chu.

Hn na, c nhng dng bng phn tch d liu hai chiu, vic tch mt phn d liu ra thnh tiu hai chiu dc v ngang, c khi phi dng VBA gii quyt.

Trong khi , nu s dng PivotTable, bn ch vic lm theo wizard, v dng chut ko th. Mi ln ko th bn s c mt dng phn tch khc, tu nhu cu. Mt u im mnh ca Pivottable l c th phn tch vi nhiu cp, tng t tnh tng nhiu iu kin.

Vi PivotTable 2003, bn c th phn tch theo %, c th to field tnh ton v phn tch field mi ny, v nhiu tnh nng khc.

PivotTable lm vic hiu qu v nhanh chng cho d bn c d liu rt nhiu dng.

Pivotable c nhc im l khng dng n trnh by nh mt bo co chnh thc. K c vi Office 2007 hay 2010, cc dng trnh by nh dng c sn rt a dng v phong ph, khng ai mun in n ra nh mt bo co, v khng ng mu (form of report) chnh thng.

D vy, sc mnh ca PivotTable l cha th thay th trong rt nhiu trng hp. Trong tp sch nh ny, ti xin gii thiu cc bn PivotTable t cn bn n nng cao, v mt s ng dng ca n trong cng tc k ton.

Gii thiu l vic ca ti, cn ng dng, l vic ca cc bn, chc thnh cng.

K nim 4 nm thnh lp Din n Gii php ExcelPtm0412

www.giaiphapexcel.com PIVOT TABLE - Excel 2003

Phn 1 - Pivot Table c bn 1

1PivotTable c bn

I. KHI NIM

Pivot Table l 1 cng c cua Excel dng tng hp v phn tch d liu vi nhiu gc v nhiu cp khc nhau.

Th d bn c d liu v doanh thu cua nhiu ca hng, nhiu nhm mt hng, nhiu tnh khc nhau, trong nhng khong thi gian khc nhau (th d nm) nh sau:

i l Tnh Mt hng Nm Doanh thuB HCM in t 2005 33.449.000B HCM in gia dng 2005 26.739.000A HCM in c 2004 82.091.000A HCM in t 2004 39.071.000C An Giang in gia dng 2002 29.231.000C An Giang in c 2002 79.568.000D An Giang in gia dng 2001 91.811.000D An Giang in c 2001 70.046.000D An Giang in gia dng 2002 79.373.000D An Giang in c 2002 84.590.000E H ni in t 2002 49.898.000E H ni in t 2003 36.131.000E H ni in c 2004 80.319.000F H ni in c 2005 24.546.000F H ni in gia dng 2004 41.352.000F H ni in gia dng 2005 41.373.000G Hu in gia dng 2004 33.126.000G Hu in t 2003 88.149.000G Hu in t 2004 52.858.000



By gi bn mun tng hp:

Doanh thu tng tnh1.

Doanh thu tng nhm hng2.

Doanh thu tng i ly3.

Doanh thu tng nm4.

V bn mun phn tch:

Doanh thu tng tnh theo tng mt hng1.

Doanh thu tng i ly theo tng mt hng 2.

Doanh thu tng nm cua tng tnh3.

Doanh thu tng i ly theo nm4.

Doanh thu tng nm theo nhm hng5.

Chi tit Doanh thu tng nhm hng cho tng i ly, nhm theo tnh.6.

Phn tch theo bt c kiu no bn c th nghi ra.7.

Nhng dng bo co tng hp phn tch ny khng phi phn mm k ton no cung p ng c, trong khi nhu cu qun ly rt a dng.

Bn c th lm tt c nhng bng ny ch bng dng chut keo th vi cng c Pivot Table.

II. THC HIN

1. T chon vng d liu, vo menu Data Pivot Table and Pivot Chart Report:



2. Xut hin hp thoi Pivot Table 3 step. Nhn Next:

- Nhn Next:

- Chon Existing worksheet hoc New worksheet, nhn Finish:



3. Keo v th:

Bn nhn Layout thc hin tip:

Keo th cc trng d liu cn thit vo Pivot Table:

- Trng tng hp cp cao nht vo PAGE (th d Nm)

- 1 hoc 2 Trng tng hp cp thp hn vo Row (th d Tnh, sau l i ly)

- 1 hoc 2 Trng phn tch vo CoLumN (th d Mt hng)

- Trng d liu phn tch vo DATA (th d Doanh thu)



Bn cung c th nhn vo nut option chon mt s mc cn thit:

- Chon merge cell cho cc field cp cao

- Chon c hay khng c dong ct Sub Total

Nhn Finish ra kt qu. inh dng li bng Pivot Table nu mun.

Phn Layout v option c th lm li bt c luc no k c sau khi a ra kt qu.



III. CC THU THUT TRONG PIVOT TABLE

1. Xem tng phn bao cao:

K bn mi tn trng cua Pivot table, bn se thy c mt nut c hinh tam gic, nhn vo se x xung cho bn chon xem mt, hoc vi nhm d liu.

2. Thay i cu truc bang phn tich:

Bn c th dng chut keo th: thm, bt, hon vi, cc trng trong Pivot table cho ra mt mu phn tch mi:

- Keo trng nm t PAGE xung Row:



- Keo th trng Nm t trc ra sau trng Tnh:

- Keo bo trng Nm ra ngoi, v keo trng Mt hng t vng CoLumN xung vng Row:

- Hon vi hai trng Tnh v Mt hng:



- Keo trng Tnh bo ln CoLumN:

- V lp bt c mu phn tch no bn mun, hoc bn nghi ra, ch bng cch keo th: thm, bt, i ch, hon vi.

Tuy nhin, ng lm chuyn v nghia nh cho i ly nm cp cao hn Tnh. Vi mt tnh c th c nhiu i ly, nhng mi i ly ch nm trong mt tnh, rt cuc l lit k tt c ra m chng tng hp hn c gi so vi ch mt trng i ly.

3. Sa cha, inh dang nhng Sub Total:

Bn r chut vo bn tri cc Row Subtotal, hoc bn trn nhng Column SubTotal, khi no hin ln mui tn nho xu mu en, thi click, ta se chon c ton b cc Sub Total (xem hinh bn)

By gi bn c th:

- T mu dong Sub Total

- Sa in c Total thnh Cng in c (ch sa cho mt , cc con li t ng i theo).

4. n cac dong SubTotal va Total:

Click chon nhng mc cn n, nhn chut phi, chon Hide.

5. Thay i vung d liu ngun:

Nu bn rnh v Excel, ti khuyn bn nn dng mt Name ng t cho vng d liu ngun cho Pivot Table. Khi bn cp nht d liu ngun theo thi gian, Name ng se t tnh li kch thc vng d liu, v Pivot table se cp nht theo.



Nu bn khng bit t gi v Name, hay lm theo cch sau:

- Nhn chut phi vo Pivot table, chon Pivot Table wizard

- Nhn Back tr v step 2 cua phn 1.

- Chon li vng d liu mi.

6. iu chinh vi tri hai trng d liu dong thanh ct:

Gi s bn mun phn tch c Doanh thu v Li nhun, v khi bn keo th Trng Li nhun vo vng DATA bn c c:

Mun chuyn v theo dng ct thay vi dong ging nh th ny:

Tnh Doanh thu Li nhunAn Giang 234.204.000 11.710.200H Ni 104.865.000 5.234.250



Nhn chut phi vo Data, chon order move to Column.

Kt qu:


Phn 2 - Pivot Table nng cao 11

I. YU CU C BAN KHI THC HIN PIVOT TABLE

a ni v Pivot Table l ni v tng hp v phn tch.

a ni v phn tch l phi c tiu chi phn tich:

- Tiu ch phn tch l bt k tiu ch no c th dng phn loi d liu. Th d tiu ch loi chi ph, tiu ch k bo co, tiu ch nhm sn phm, tiu ch vng thi trng, tiu ch loi khch hng, thm ch phn loi khch hng cung c nhiu cch phn loi: phn loi theo khch mua s, l; phn loi theo doanh s ln nho

- Phn loi d liu cn chnh xc, khng trng lp, khng m h. Mt dong d liu chi c th nm trong 1 loai, khng c hn. Th d nu a c loi chi ph Vn Phong thi khng c c chi ph in thoi. Mun c chi ph in thoi thi phi tch chi ph Vn Phong ra: chi ph in thoi, mc in, vn phong phm, lng nhn vin Vn Phong, ci gi khng cn qu chi tit thi gp vo chi ph linh tinh.

l ni v phn tch, con ni v Pivot Table: Pivot Table cung yu cu chnh xc y nh vy thm ch nu bn g sai chnh t, d du space, thiu du sc, du huyn; Pivot cung coi nh 1 loi mi v tch ring ra.

Th d trong bng Pivot Table trn nu tt c d liu ct Thnh ph H Ch Minh trong ct tnh l HCM, lot vo 1 HCM (d 1 khong trng) thi se bi tch ring ra 1 dong nh sau: t mu cam l g d khong trng, th hin dong HCM th 2 trn Pivot Table.

2PivotTable nng cao

Tnh i l TotalAn Giang C 108.799.000

D 325.820.000H Ni E 166.348.000

F 107.271.000HCM A 39.071.000

B 60.188.000H 89.886.000I 49.433.000

HCM A 82.091.000Hu G 174.133.000

J 118.448.000Grand Total 1.321.488.000



Nh vy cho Pivot Table lm tt bn phi lm theo ung cch. Ti gi y mt quy trinh nh sau:

Ly d liu th 1.

Chon tiu ch phn tch 2.

Lp 1 danh sch cc loi d liu theo tiu ch trn, phn bao nhiu loi ty bn, 3. nhng tn tng loi phi chnh xc v ngn gon. Nu tiu ch ny c sn trong d liu th: kim tra tnh chnh xc cua cc loi d liu trong tiu ch . Nu vic kim tra kh khn do d liu nhiu, tt nht l lm 1 Danh sch mi.

Thm 1 ct vo d liu th. Trong ct ny mi dong d liu phi chon 1 loi trong 4. Danh sch a lm bc 3, chnh xc tng ky t. Tt nht l dng validation chon.

Nu bn cn phn tch nhiu tiu ch, lm li bc 3 v 4 cho mi tiu ch. 5.

Tin hnh to Pivot Table.6.

II. CC PHNG PHP THNG K I VI TRNG D LIU

A. Cc php thng k thng dng

Pivot table khng ch c thng k tng, n c th thng k s lng, s ln nht, nho nht, s trung binh, ...

Th d ta c bng im thi 5 mn cua hoc sinh 3 lp nh sau:

STT Tn HS Lp Mn im01 Nguyn vn 01 6A1 Toan 8,302 Nguyn vn 02 6A1 Vn 6,903 Nguyn vn 03 6A1 Ly 9,704 Nguyn vn 04 6A1 Hoa 6,905 Nguyn vn 05 6A1 Sinh 6,506 Nguyn vn 06 6A1 Toan 9,207 Nguyn vn 07 6A2 Vn 8,108 Nguyn vn 08 6A2 Ly 10,009 Nguyn vn 09 6A2 Hoa 8,910 Nguyn vn 10 6A2 Sinh 7,411 Nguyn vn 11 6A2 Toan 8,012 Nguyn vn 12 6A2 Vn 7,813 Nguyn vn 13 6A3 Ly 8,714 Nguyn vn 14 6A3 Hoa 7,215 Nguyn vn 15 6A3 Sinh 8,116 Nguyn vn 16 6A3 Toan 7,717 Nguyn vn 17 6A3 Vn 6,9



By gi ta mun thng k:

- S hoc sinh mi lp d thi

- im cao nht cua mi lp

- im thp nht cua mi lp

- im trung binh mi lp

Hay to 1 Pivot table vi cu truc nh sau: Keo th Lp vo RowS, Tn HS v im vo DATA.

Vi trng tn HS l text, nn Excel t gn cng thc l count: 2 lp c 6 HS v 1 lp c 5 HS. Trng im l s (number) nn Excel t gn cng thc Sum. Sa trng Tn HS thnh S HS cho oai.

Nhn chut phi vo trng Sum of im, chon field setting. Chon li l max thay vi Sum, sa tn field thnh im ln nht

Kt qu:

Lp S HS im ln nht6A1 6 9,76A2 6 10,06A3 5 8,7Grand Total 17 10,0

Data Lp Count of Tn HS Sum of im6A1 6 47,56A2 6 50,26A3 5 38,6Grand Total 17 136,3



Keo th Trng im vo 2 ln na, mt ln l Min v 1 ln l Average ta se c;

Lp S HS im ln nht im nho nht im trung binh6A1 6 9,7 6,5 7,926A2 6 10,0 7,4 8,376A3 5 8,7 6,9 7,72Grand Total 17 10,0 6,5 8,02

Nu thay vi trng Lp, ta keo trng Mn vo Row, ta se c:

Mn S HS im ln nht im nho nht im trung binhHa 3 8,9 6,9 7,67Ly 3 10,0 8,7 9,47Sinh 3 8,1 6,5 7,33Ton 4 9,2 7,7 8,30Vn 4 8,1 6,9 7,43Grand Total 17 10,0 6,5 8,02

B. Cc php thng k c bit

Quay tr li phn Doanh thu v Li nhun cua d liu mu phn 1.

1. Phn tich % Doanh thu trn ca nc:

Keo tnh v i ly vo Row, Doanh thu keo 2 ln vo VALuES: 1 ln l Sum, 1 ln l % of Total trong hp thoi Field setting.



Tinh ai l Doanh thu % Doanh thu ca ncAn Giang C 108.799.000 8,23% D 325.820.000 24,66%An Giang Total 434.619.000 32,89%H ni E 166.348.000 12,59% F 107.271.000 8,12%H ni Total 273.619.000 20,71%HCM A 121.162.000 9,17% B 60.188.000 4,55% H 89.886.000 6,80% I 49.433.000 3,74%HCM Total 320.669.000 24,27%Hu G 174.133.000 13,18% J 118.448.000 8,96%Hu Total 292.581.000 22,14%Grand Total 1.321.488.000 100,00%

Ta thy doanh thu tnh An Giang chim 32,89% Doanh thu c nc, trong i ly C chim 8,23% v i ly D, 24,66%. (cng 32,89%)

2. Phn tich % tng giam Doanh thu tng tinh so vi nm trc:

Keo trng tnh v trng nm vo RowS, Doanh thu keo 2 ln vo DATA, 1 ln tnh Sum v 1 ln % Difference from nm, Previous



Kt qu:

Tinh Nm Doanh thu% Tng giam

Doanh thu so vi nm trc

An Giang

2001 84.590.000

2002 29.231.000 -65,44%

2003 79.568.000 172,20%

2004 70.046.000 -11,97%

2005 79.373.000 13,32%

2006 91.811.000 15,67%

An Giang Total 434.619.000

H ni

2001 41.352.000

2002 49.898.000 20,67%

2003 36.131.000 -27,59%

2004 80.319.000 122,30%

2005 41.373.000 -48,49%

2006 24.546.000 -40,67%

H ni Total 273.619.000

HCM

2001 43.949.000

2002 45.937.000 4,52%

2003 49.433.000 7,61%

2004 121.162.000 145,10%

2005 33.449.000 -72,39%

2006 26.739.000 -20,06%

HCM Total 320.669.000

Hu

2001 44.527.000

2002 26.505.000 -40,47%

2003 88.149.000 232,57%

2004 52.858.000 -40,04%

2005 47.416.000 -10,30%

2006 33.126.000 -30,14%

Hu Total 292.581.000

Grand Total 1.321.488.000



C th kt hp mc tng gim v t l tng gim so vi nm trc:

Tinh Nm Doanh thuMc Tng giam

Doanh thu so vi nm trc

% Tng giam Doanh thu so vi nm

trcAn Giang

2001 84.590.000

2002 29.231.000 -55.359.000 -65,44%

2003 79.568.000 50.337.000 172,20%

2004 70.046.000 -9.522.000 -11,97%

2005 79.373.000 9.327.000 13,32%

2006 91.811.000 12.438.000 15,67%


H ni

2001 41.352.000

2002 49.898.000 8.546.000 20,67%

2003 36.131.000 -13.767.000 -27,59%

2004 80.319.000 44.188.000 122,30%

2005 41.373.000 -38.946.000 -48,49%

2006 24.546.000 -16.827.000 -40,67%

H ni Total 273.619.000

HCM

2001 43.949.000

2002 45.937.000 1.988.000 4,52%

2003 49.433.000 3.496.000 7,61%

2004 121.162.000 71.729.000 145,10%

2005 33.449.000 -87.713.000 -72,39%

2006 26.739.000 -6.710.000 -20,06%

HCM Total 320.669.000

Hu

2001 44.527.000

2002 26.505.000 -18.022.000 -40,47%

2003 88.149.000 61.644.000 232,57%

2004 52.858.000 -35.291.000 -40,04%

2005 47.416.000 -5.442.000 -10,30%

2006 33.126.000 -14.290.000 -30,14%

Hu Total 292.581.000




3. Phn tich % tng giam Doanh thu tng tinh so vi nm chn lam nm gc:

Tnh mc tng gim doanh thu v t l tng gim doanh thu so vi nm gc l nm 2001.

Tinh Nm Doanh thuMc Tng giam

Doanh thu so vi nm 2001

% Tng giam Doanh thu

so vi nm 2001

An Giang 2001 84.590.000

2002 29.231.000 -55.359.000 -65,44%

2003 79.568.000 -5.022.000 -5,94%

2004 70.046.000 -14.544.000 -17,19%

2005 79.373.000 -5.217.000 -6,17%

2006 91.811.000 7.221.000 8,54%


H ni 2001 41.352.000

2002 49.898.000 8.546.000 20,67%

2003 36.131.000 -5.221.000 -12,63%

2004 80.319.000 38.967.000 94,23%

2005 41.373.000 21.000 0,05%

2006 24.546.000 -16.806.000 -40,64%

H ni Total 273.619.000



HCM 2001 43.949.000

2002 45.937.000 1.988.000 4,52%

2003 49.433.000 5.484.000 12,48%

2004 121.162.000 77.213.000 175,69%

2005 33.449.000 -10.500.000 -23,89%

2006 26.739.000 -17.210.000 -39,16%

HCM Total 320.669.000

Hu 2001 44.527.000

2002 26.505.000 -18.022.000 -40,47%

2003 88.149.000 43.622.000 97,97%

2004 52.858.000 8.331.000 18,71%

2005 47.416.000 2.889.000 6,49%

2006 33.126.000 -11.401.000 -25,60%

Hu Total 292.581.000


4. T l so vi 1 d liu cung cp dung lam mc so sanh:

So snh tng mt hng cua mi tnh vi cng mt hng cua TP HCM.



Tinh Mt hang Doanh thu So sanh Doanh thu vi TP HCM

An Giang in c 234.204.000 178,07%

in gia dng 200.415.000 283,52%

An Giang Total 434.619.000 135,54%

H ni in c 104.865.000 79,73%

in gia dng 82.725.000 117,03%

in t 86.029.000 72,62%

H ni Total 273.619.000 85,33%

HCM in c 131.524.000 100,00%

in gia dng 70.688.000 100,00%

in t 118.457.000 100,00%

HCM Total 320.669.000 100,00%

Hu in c 73.921.000 56,20%

in gia dng 33.126.000 46,86%

in t 185.534.000 156,63%

Hu Total 292.581.000 91,24%


in c An Giang so vi in c TP HCM l 178,07%, mt hng in gia dng An Giang so vi in gia dng TP HCM l 283,52%. Nhng tng s cua An Giang ch bng 135,54% cua TP HCM vi khng bn c mt hng in t.

TP HCM so vi chnh n nn tt c u 100%.

C. Cng c Group

i vi mt s trng cua Pivot Table loi trng s v trng ngy thng, ta c th Group chung li.

1. Group trng loai s:

Gi s vi d liu Doanh thu nh trn ta c th Group trng Nm thnh nhm 2 nm, hoc 3 nm nh sau:

Bm chut phi vo trng Nm trn Pivot Table, chon Group:



Kt qu:

- Group 2 nm:

Tinh Nm Total

An Giang 2001-2002 113.821.000

2003-2004 149.614.000

2005-2006 171.184.000


H ni 2001-2002 91.250.000

2003-2004 116.450.000

2005-2006 65.919.000

H ni Total 273.619.000

HCM 2001-2002 89.886.000

2003-2004 170.595.000

2005-2006 60.188.000

HCM Total 320.669.000

Hu 2001-2002 71.032.000

2003-2004 141.007.000

2005-2006 80.542.000

Hu Total 292.581.000


- Group 3 nm:

Tinh Nm Total

An Giang 2001-2003 193.389.000

2004-2006 241.230.000


H ni 2001-2003 127.381.000

2004-2006 146.238.000

H ni Total 273.619.000

HCM 2001-2003 139.319.000

2004-2006 181.350.000

HCM Total 320.669.000

Hu 2001-2003 159.181.000

2004-2006 133.400.000

Hu Total 292.581.000




2. Group trng loai ngay thang:

Gi s vi d liu doanh thu hng ngy c 1 nm nh sau:

Ngy Mt hng S lng n gi Thnh tin

02/01/09 A 39 10.000 390.00007/01/09 C 10 28.000 280.00012/01/09 B 45 18.000 810.00017/01/09 D 32 40.000 1.280.00022/01/09 D 40 40.000 1.600.000

27/01/09 B 19 18.000 342.00001/02/09 A 10 10.000 100.00006/02/09 B 23 18.000 414.00011/02/09 C 10 28.000 280.00016/02/09 A 21 10.000 210.00021/02/09 A 12 10.000 120.000. . .

08/12/09 A 17 10.000 170.00013/12/09 C 21 28.000 588.00018/12/09 B 12 18.000 216.00023/12/09 C 46 28.000 1.288.00028/12/09 A 39 10.000 390.000

Sau khi to 1 Pivot table theo ngy nh sau:

Row Labels A B C D Grand Total02/01/09 150.000 150.000

07/01/09 280.000 280.000

12/01/09 594.000 594.000

17/01/09 2.000.000 2.000.000

22/01/09 1.840.000 1.840.000

27/01/09 900.000 900.000

01/02/09 490.000 490.000

06/02/09 864.000 864.000

11/02/09 420.000 420.000

16/02/09 340.000 340.000

21/02/09 180.000 180.000

26/02/09 270.000 270.000



Ta c th group theo thng, theo quy:

Hoc nhiu cp:

Kt qu ln lt nh sau:



- Group theo thng:

Sum of Thnh tin Column Labels

Row Labels A B C D Grand Total

th1 150.000 1.494.000 280.000 3.840.000 5.764.000

th2 1.010.000 1.134.000 420.000 2.564.000

. . .

th11 1.250.000 3.920.000 5.170.000

th12 660.000 396.000 2.240.000 1.720.000 5.016.000

Grand Total 8.370.000 6.624.000 12.684.000 29.160.000 56.838.000

- Group theo quy:



Qtr1 1.900.000 3.312.000 1.064.000 6.160.000 12.436.000

Qtr2 1.810.000 522.000 3.780.000 7.080.000 13.192.000

Qtr3 2.750.000 1.476.000 5.600.000 4.920.000 14.746.000

Qtr4 1.910.000 1.314.000 2.240.000 11.000.000 16.464.000

Grand Total 8.370.000 6.624.000 12.684.000 29.160.000 56.838.000

- Group theo quy v thng:



Qtr1 1.900.000 3.312.000 1.064.000 6.160.000 12.436.000

th1 150.000 1.494.000 280.000 3.840.000 5.764.000

th2 1.010.000 1.134.000 420.000 2.564.000

th3 740.000 684.000 364.000 2.320.000 4.108.000

Qtr2 1.810.000 522.000 3.780.000 7.080.000 13.192.000

th4 940.000 1.344.000 2.284.000

. . .

th11 1.250.000 3.920.000 5.170.000

th12 660.000 396.000 2.240.000 1.720.000 5.016.000

Grand Total 8.370.000 6.624.000 12.684.000 29.160.000 56.838.000



Nu mun Group theo tun thi Group theo ngy v chon 7 ngy:

Kt qu:



01/01/09 - 07/01/09 150.000 280.000 430.000

08/01/09 - 14/01/09 594.000 594.000

15/01/09 - 21/01/09 2.000.000 2.000.000

22/01/09 - 28/01/09 900.000 1.840.000 2.740.000

29/01/09 - 04/02/09 490.000 490.000

05/02/09 - 11/02/09 864.000 420.000 1.284.000

. . .

03/12/09 - 09/12/09 240.000 1.720.000 1.960.000

10/12/09 - 16/12/09 1.232.000 1.232.000

17/12/09 - 23/12/09 396.000 1.008.000 1.404.000

24/12/09 - 30/12/09 420.000 420.000

Grand Total 8.370.000 6.624.000 12.684.000 29.160.000 56.838.000



D. To trng tnh ton da vo trng c sn

1. Tao trng tinh toan:

Gi s ta mun tnh % Li nhun trn doanh thu da vo 2 trng ny, ta phi Insert 1 trng tnh ton (Calculation field).

Click chon vo vng DATA cua Pivot, nhn menu Insert, chon Insert Calculated fields

Trong hp thoi hin ra, t tn trng, lp cng thc tnh: = Li nhun/ Doanh thu bng cch double click vo tn trng, thm ton t chia v thm trng khc:



Sau nhn Add v nhn oK, inh dng % cho trng mi:

Tnh Nm Doanh thu Li nhun % Li nhun trn Doanh thu

An Giang 2001 84.590.000 8.459.000 10,00%

2002 29.231.000 3.507.720 12,00%

2003 79.568.000 7.161.120 9,00%

2004 70.046.000 4.202.760 6,00%

2005 79.373.000 7.937.300 10,00%

2006 91.811.000 11.017.320 12,00%

An Giang Total 434.619.000 42.285.220 9,73%

H ni 2001 41.352.000 6.202.800 15,00%

2002 49.898.000 5.488.780 11,00%

2003 36.131.000 5.419.650 15,00%

2004 80.319.000 6.425.520 8,00%

2005 41.373.000 4.964.760 12,00%

2006 24.546.000 736.380 3,00%

H ni Total 273.619.000 29.237.890 10,69%

HCM 2001 43.949.000 2.197.450 5,00%

2002 45.937.000 2.756.220 6,00%

2003 49.433.000 4.943.300 10,00%

2004 121.162.000 7.190.740 5,93%

2005 33.449.000 3.679.390 11,00%

2006 26.739.000 1.069.560 4,00%

HCM Total 320.669.000 21.836.660 6,81%

Hu 2001 44.527.000 4.007.430 9,00%

2002 26.505.000 1.325.250 5,00%

2003 88.149.000 6.170.430 7,00%

2004 52.858.000 7.400.120 14,00%

2005 47.416.000 5.215.760 11,00%

2006 33.126.000 993.780 3,00%

Hu Total 292.581.000 25.112.770 8,58%

Grand Total 1.321.488.000 118.472.540 8,97%

Ta c th tnh t l hon thnh k hoch, nu ta to 1 trng tnh li nhun k hoch bng 10% doanh thu, v so snh t l gia li nhun thc vi li nhun k hoch:



To 2 trng tnh ton:

- Li nhun KH = Doanh thu * 10%

- T l hon thnh KH = Li nhun/ Li nhun KH, inh dng %

Nm Doanh thu Li nhun KH Li nhunT l hon thnh KH li nhun

2001 214.418.000 21.441.800 20.866.680 97,32%

2002 151.571.000 15.157.100 13.077.970 86,28%

2003 253.281.000 25.328.100 23.694.500 93,55%

2004 324.385.000 32.438.500 25.219.140 77,74%

2005 201.611.000 20.161.100 21.797.210 108,12%

2006 176.222.000 17.622.200 13.817.040 78,41%

Grand Total 1.321.488.000 132.148.800 118.472.540 89,65%

Hoc dng cng thc phc tp hn tnh thng chng hn:

Thng = Doanh thu * IF(Doanh thu >100.000.000, 5%, 3%)

Nhm theo tnh theo di:

Tnh i ly Doanh thu Thng An Giang C 108.799.000 5.439.950

D 325.820.000 16.291.000

An Giang Total 434.619.000 21.730.950

H ni E 166.348.000 8.317.400

F 107.271.000 5.363.550H ni Total 273.619.000 13.680.950

HCM A 121.162.000 6.058.100B 60.188.000 1.805.640H 89.886.000 2.696.580

I 49.433.000 1.482.990HCM Total 320.669.000 16.033.450

Hu G 174.133.000 8.706.650

J 118.448.000 5.922.400Hu Total 292.581.000 14.629.050




2. Tao mc tinh toan ring cho cac phn t ca 1 hoc nhiu field:

Ta c th tnh ton tng phn cua 1 field, th d cng 2 mt hng in t v in gia dng thnh nhm gia dng bng cch Insert 1 Calculated Item:

Click chon 1 tn field trong RowS hoc CoLumNS, y l tn field Mt hng m bn mun tnh gp, nhn menu Insert, chon Insert Calculated Items.

Trong hp thoai hin ra, g cng thc tnh:

Kt qu:

Tnh in cin gia

dngin t

Nhm gia dng

Grand Total

An Giang 234.204.000 200.415.000 200.415.000 635.034.000H ni 104.865.000 82.725.000 86.029.000 168.754.000 442.373.000HCM 131.524.000 70.688.000 118.457.000 189.145.000 509.814.000Hu 73.921.000 33.126.000 185.534.000 218.660.000 511.241.000Grand Total 544.514.000 386.954.000 390.020.000 776.974.000 2.098.462.000

C th du nhng trng chi tit i:

Tnh in cNhm gia

dngGrand Total

An Giang 234.204.000 200.415.000 635.034.000H ni 104.865.000 168.754.000 442.373.000HCM 131.524.000 189.145.000 509.814.000Hu 73.921.000 218.660.000 511.241.000Grand Total 544.514.000 776.974.000 2.098.462.000



E. D liu t nhiu ngun (Multi Consolidation Range)

Trong Excel 2003, s dong ti a l 216 = 65.536 dong. i vi d liu pht sinh trong nm cua 1 doanh nghip ln nhiu khi vt qu s dong trn. Ngi ta phi nhp liu chia ra tng thng, mi thng 1 sheet hoc mi thng 1 file ring l.

Hoc i vi 1 doanh nghip c nhiu chi nhnh, mi chi nhnh se c 1 file ring v chung ta phi tng hp li phn tch.

Cc trng hp trn Excel se c cng c phn tch t nhiu ngun. Excel 2010 a tng s dong ln n 220 = 1.048.576 dong. Tuy vy ta cung c tim hiu phng php tng hp phn tch bng Pivot Table t nhiu ngun.

Gi s ta c 2 vng d liu nm 2 sheet khc nhau, 1 sheet d liu quy 1 v 1 sheet d liu quy 2. Hai vng d liu ny cng cu truc:

Ngy Chng t Loi chi ph TK chi phTK

i ng S tin

04/01/05 1A/PC Chi tip khch 642800 111 1.406.000

05/01/05 8/PC Chi VPP 642300 111 450.000

05/01/05 6/PC Chi VPP 642300 111 115.000

05/01/05 7/PC Chi VPP 642300 111 100.000

06/01/05 16/PC Chi mua thit bi 642300 111 75.000

...

Ngy Chng t Loi chi ph TK chi phTK

i ng S tin

02/04/05 5/PC Ph Bu in 642700 111 10.180

02/04/05 6/PC Chi tip khch 642800 111 475.200

02/04/05 8/PC Chi tip khch 642800 111 8.000

02/04/05 7/PC Tin xng cng tc 642800 111 86.475

04/04/05 9/PC Ph BVMT 642700 111 10.000

04/04/05 9/PC Tin nc 642700 111 107.143

05/04/05 12/PC Bao bi 642700 111 237.360

...



1. Phng phap:

Vo Data PivotTable and Pivot chart wizard, chon multiple consolidation ranges:

Chon create a single page field for me:

Chon tng vng d liu v nhn Add:



Chon ni t Pivot table v Finish:

Kt qu:

Row S tin TK chi ph TK i ng Grand TotalChi tip khch 91.224.555 0 0 91.224.555Chi VPP 7.049.652 0 0 7.049.652Chi mua thit bi 3.598.050 0 0 3.598.050L ph hi quan 800.000 0 0 800.000Gi xe 3.685.300 0 0 3.685.300Ph Bu in 2.057.506 0 0 2.057.506Ph vn chuyn 84.000 0 0 84.000Tin in thoi 17.268.420 0 0 17.268.420L ph chuyn tin 324.818 0 0 324.818Tin in 5.204.750 0 0 5.204.750Tin rc 120.000 0 0 120.000Tin xng cng tc 923.475 0 0 923.475

Trng no khng cn thit thi du i bng filter: 2 trng TK ang c gi tri zero v chng c y nghia gi:

Row S tinChi tip khch 91.224.555Chi VPP 7.049.652Chi mua thit bi 3.598.050L ph hi quan 800.000Gi xe 3.685.300Ph Bu in 2.057.506Ph vn chuyn 84.000Tin in thoi 17.268.420L ph chuyn tin 324.818Tin in 5.204.750Tin rc 120.000Tin xng cng tc 923.475


Phn 3 - ng dng Pivot Table trong k ton 33

I. BANG TNG HP PHT SINH

1. Kiu Ban c:

Kiu bn c l 1 dng bo co cu by gi khng con dng, tuy nhin dng n xem xet phn tch cung vn con ch kh dng.

Ta cn 1 bng d liu c bn gm 3 hoc 4 trng nh sau:

Date TkNo TKCo Stien04/01/08 642 111 38.00004/01/08 133 111 3.80004/01/08 642 111 36.75004/01/08 133 111 3.67504/01/08 642 111 2.80004/01/08 331 111 5.500.00004/01/08 331 111 1.560.02004/01/08 152 331 5.000.00004/01/08 133 331 500.00004/01/08 152 331 1.418.20004/01/08 133 331 141.82004/01/08 632 152 5.000.00004/01/08 632 152 1.418.20007/01/08 131 511 2.900.00007/01/08 131 333.1 290.00007/01/08 131 511 9.300.000

----

3ng dng PivotTable

trong k ton



Ta cn 1 bng d liu c bn gm 3 hoc 4 trng nh sau:

Kt qu:

Sum of Stien TKCo

TkNo 111 112 131 133 331 --- Grand Total111 271.000.000 96.555.250 397.555.250112 273.815.740 273.944.947131 363.154.990133 8.587.554 19.740.964 28.328.518142 11.227.273 11.227.273152 115.834.381 115.834.381156 81.575.216 81.575.216311 30.000.000 30.000.000331 217.150.561 2.500.000 219.650.561333.1 4.600.920 28.328.008 32.928.928333.8 1.000.000 1.000.000334 90.000.000 90.000.000421 57.759.553511 330.140.900515 129.207632 32.958.159 205.812.756635 30.000 30.000641 1.816.000 300.000 2.116.000642 25.795.840 510 120.070.971911 388.029.660Grand Total 423.136.307 273.830.000 370.370.990 28.328.518 217.150.561 --- 2.749.289.111



2. Phn tich n/c hang ngang theo thang:

Kt qu:

Sum of StienTkNo TKCo

111 112 131

Date 112 131 311 131 515 333.1 511

th1 14.500.000 7.403.000 21.268.500 3.717 2.978.500 29.785.000

th2 12.500.000 8.580.000 10.813 3.143.000 31.430.000

th3 5.500.000 13.182.400 3.795.000 7.706 1.749.400 17.494.000

th4 29.000.000 9.837.850 29.689.000 4.495 964.350 9.643.500

th5 16.500.000 18.645.000 6.317 2.535.440 25.354.400

th6 19.000.000 16.467.000 18.319.840 3.180 5.095.000 50.950.000

th7 35.000.000 18.766.000 41.613.000 10.634 2.221.500 22.215.000

th8 10.000.000 1.644.500 5.670.500 32.490 606.200 6.062.000

th9 30.000.000 4.702.500 29.467.900 19.625 2.679.700 26.797.000

th10 2.530.000 4.290.000 6.605 1.782.000 17.820.000

th11 14.000.000 1.485.000 30.000.000 12.782.000 8.295 1.312.500 13.125.000

th12 85.000.000 20.537.000 79.695.000 15.330 7.946.500 79.465.000

Grand Total 271.000.000 96.555.250 30.000.000 273.815.740 129.207 33.014.090 330.140.900



II. PHN TCH CHI PH HNG THNG THEO YU T

1. Phn tich chi phi hang thang:

Vi bng d liu sau:

Ngy Loi chi ph TK chi ph S tin

04/01/05 Chi tip khch 642800 1.406.000

05/01/05 Chi VPP 642300 450.000

05/01/05 Chi VPP 642300 115.000

05/01/05 Chi VPP 642300 100.000

06/01/05 Chi mua thit b 642300 75.000

06/01/05 L ph hi quan 642500 5.000

06/01/05 Gi xe 642800 12.000

06/01/05 Ph Bu in 642800 1.112.727

08/01/05 Ph vn chuyn 642700 8.000

08/01/05 Chi tip khch 642800 438.000

08/01/05 Chi tip khch 642800 200.000

10/01/05 Tin in thoi 642700 2.418.619

To Pivot table nh sau:



Group trng Date theo thng. Kt qu (Filter ch xem thng 1):

Thng Loi chi ph 642100 642300 642400 642500 642700 642800 Grand Totalth1 BHXH 2.244.000 2.244.000 BHYT 299.200 299.200 Chi mua thit b 75.000 75.000 Tin lng 17.792.000 17.792.000 Bao b 5.000 5.000 Chi mua qu 2.478.090 2.478.090 Chi tip khch 12.141.379 12.141.379 Chi VPP 2.158.300 38.000 2.196.300 iu chnh 100 100 Gi xe 600.000 23.300 623.300 Khu hao TSC 2.530.829 2.530.829 L ph chuyn tin 55.300 500 55.800 l ph hi quan 10.000 10.000 Ph Bu in 117.545 1.307.454 1.424.999 Ph vn chuyn 84.000 84.000 tin in 871.120 871.120 tin in thoi 2.691.346 2.691.346 tin rc 20.000 20.000 tin xng cng tc 335.500 335.500th1 Total 20.335.200 2.233.300 2.530.829 65.400 4.389.011 16.324.223 45.877.963

2. Phn tich theo chi phi, so sanh nhiu thang:

Cung vi d liu trn, to pivot table nh sau, cung group trng Date theo thng, nhng hon vi 2 trng date v loi chi ph:

Sum of s tin TK chi ph

Loi chi ph Thng 642100 642300 642400 642500 642700 642800 Grand TotalBHXH th1 2.244.000 2.244.000

th2 2.244.000 2.244.000th3 7.511.750 7.511.750th4 1.971.750 1.971.750th5 2.355.750 2.355.750th6 2.355.750 2.355.750

BHYT th1 299.200 299.200th2 299.200 299.200th3 1.168.800 1.168.800th4 262.900 262.900th5 314.100 314.100th6 314.100 314.100

Tin lng th1 17.792.000 17.792.000th2 16.405.000 16.405.000th3 15.427.000 15.427.000



th4 17.705.000 17.705.000th5 18.394.000 18.394.000th6 17.750.000 17.750.000

tin in th1 871.120 871.120th2 828.040 828.040th3 655.970 655.970th5 1.382.720 1.382.720th6 1.466.900 1.466.900

tin in thoi th1 2.691.346 2.691.346th2 2.652.568 2.652.568th3 4.508.264 4.508.264th4 3.623.013 3.623.013th5 272.727 272.727th6 3.520.502 3.520.502

III. NG DNG TRONG BO CO TI CHNH

A. Bo co kt qu hot ng kinh doanh:

lp bo co kt qu hot ng KD, cc phn mm u a thc hin tt. Con cc bn s dng Excel thi lm th no? Ti thi ti lm bng Pivot Table.

Nu cc bn nh nguyn ly c bn cua k ton, nh tn goi v y nghia pht sinh n, pht sinh c cua cc ti khon, thi cc bn thy ngay bo co KQ HKD ly d liu chu yu t pht sinh n v c cua ti khon 911.

Tn Ti khon l Xc inh kt qu kinh doanh!

Vy bn cn s ci TK 911 hoc ly ngay nht ky chung cua k ton: Bng nht ky chung chi tit, loc ring ti khon 911 (cho ngn bt). Bn c th loc bng filter cua Excel 2 ln, 1 ln ly tkn =911, 1 ln ly tkc=911; copy sang file mi. Nu ly d liu t phn mm thi dng ma lnh cua phn mm loc.

- Th d d liu Foxpro:

Use D:\ketoan\nhatky.dbfCopy to D:\Baocao\Tk911.xls Type XL5 For Tkno=911 Or Tkco=911Use

- Th d ly t Access bng ma SQL:

SELECT ktsc.tkno, ktsc.tkco, ktsc.ttvnd

FROM ktscWHERE (((ktsc.tkno)=911)) OR (((ktsc.tkco)=911));



Ni dung cua bng ch cn ly: S hiu TK ghi n, S hiu TK ghi c, s tin, ht! Tr khi bn c chi ph lai vay thi phi c thm 1 ct ma chi ph.

Th d:

tkno tkco maCP ttvnd9111 635 LV 34.4999111 635 LV 12.2839111 635 CLTG 113.5595111 9111 5.606.5055111 9111 1.167.2289111 6321 1.201.5069111 6321 6.177.207515 9111 1.7099111 642 47.0709111 642 11.9659111 641 41.698515 9111 4.1774211 9111 860.1685111 9111 4.259.8495111 9111 3.882.920515 9111 5.2169111 642 28.202

CC BC THC HiN:

1. To 1 Pivot Table thng thng k bn Bo co KQHKD trng: - Tkco v Tkno keo th ln lt vo CoLumN, Ttvnd keo th vo DATA. - bm

chut phi vo 1 subtotal bt k, chon hide

- Bm vo mui tn k bn Tkco: bo chon tt c cc ti khon ch 911

- Ta se c tng pht sinh c TK 911 i ng n cc ti khon khc: 421, 511, 515, 711

2. To 1 Pivot th hai, hoc n gin l copy Pivot th nht v Paste - Hon vi Tkco v Tkno bng cch keo th. - bm chut phi vo 1 subtotal bt

k,nu c, chon hide - Bm vo mui tn k bn Tkno: bo chon tt c cc ti khon ch 911

- Bm vo mui tn k bn Tkco: chon tt c ti khon.

- Ta se c tng pht sinh n 911 i ng c cc ti khon khc: 421, 632, 635, 641, 642, 811, 821

- Nu TK 635 c lai vay NH v bn a chun bi ct MaCP: bm chut phi vo 635, chon Group and show Detail - Show DeTail. hp thoi hin ra, chon trng MaCP - OK. Tk 635 se tch ra lm 2: Lai vay v chnh lch t gi.



3. a s liu vo bo co: - Hay nh tn cc ti khon v a vo cc mc tng ng: Doanh thu, gi vn

hng bn, doanh thu hot ng ti chnh, chi ph ti chnh, chi ph lai vay ...

- nh du = trong bo co ri dng chut chon s tin tng ng trong 2 Pivot. Cng thc trn Formula Bar se kh l lm: =GETPIVOTDATA(ttvnd;$H$16;tkno;5111;tkco; 9111) nhng ng quan tm. Khi bn sort li Pivot, n giup s tin khng i d ia ch c s tin ng vi 511 thay i. Bn c th g = J19 khng sao, nu ng ng gi n 2 Pivot.

4. Nu bn mun lm tng thng: Vng d liu bn chon rng hn, bao trm ct Thang. Khi to Pivot, keo th

trng Thang vo Page. Sau tu y chon tng thng trong danh sch x xung t nut mui tn Page.

5. Kim tra kt qu bo co: - Tng (GrandTotal) cua 2 Pivot phi bng nhau (ng nhin). Nu sai l d liu

ban u sai do: hch ton sai, inh khon sai, s TK khng ng nht v inh dng text hoc number.

- Kt qu lai l trc thu cua BC phi bng hiu s pht sinh n v c cua TK 421 tnh theo s gi tri tuyt i.

tkco tkno Total

9111 4211 3.112.768

5111 129.872.386

515 1.425.835

711 1.437.837

9111 Total 135.848.826

Grand Total 135.848.826

tkno tkco maCP Total

9111 4211 9.046.182

6321 120.349.361

635 CLTG 3.459.371

LV 402.117

635 Total 3.861.488

641 342.987

642 919.020

811 111.193

821 1.218.595

Grand Total 135.848.826



CH TIu m S THuYT mINH Nm NAY Nm TRC

1 2 3 4 51, Doanh thu bn hng v cung cp dch v 01 VI.25 129.872.3862. Cc khon gim tr doanh thu 023. Doanh thu thun v bn hng v cung cp dch

v (10 = 01 - 02)

10 129.872.386

4. Gi vn hng bn 11 VI.27 120.349.3615. Li nhun gp v bn hng v cung cp dch v

(20 = 10 - 11)

20 9.523.025

6. Doanh thu hot ng ti chnh 21 VI.26 1.425.8357. Chi ph ti chnh 22 VI.28 3.861.488 Trong : Li vay phi tr 23 402.1178. Chi ph bn hng 24 342.9879. Chi ph qun l doanh nghip 25 919.02010. Li nhun thun t hot ng kinh doanh:= 20

+ (21-22)-(24+25)

30 5.825.365

11. Thu nhp khc 31 1.437.83712. Chi ph khc 32 111.193 13. Li nhun khc : ( 40 = 31 - 32 ) 40 1.326.64414. Tng li nhun k ton trc thu : ( 50 = 30

+40 )

50 7.152.009

15. Chi ph Thu TNDN hin hnh 51 VI.30 1.218.59516. Chi ph Thu TNDN hon li 52 VI.3017. Li nhun sau thu Thu nhp doanh nghip :

60 = 50 - 51-52 )

60 5.933.414

18. Li c bn trn c phiu (*) 70

B. Bo co lu chuyn tin t

Cc bc thc hin: Bn cn 1 bng d liu cua c nm. Hay loc s nht ky chung ly n 111, 112 v c c 111, 112. Ni dung cua bng ch cn ly: S hiu TK ghi n, S hiu TK ghi c, s tin. Tr khi bn c chi ph lai vay thi phi c thm 1 ct ma chi ph.

1. To 1 Pivot Table thng thng k bn Bo co LCTT trng, mu trong file l mu mi nht:

- Tkco v Tkno keo th ln lt vo Column, Psdvn keo th vo Data.

- Bm vo mui tn k bn Tkco: bo chon tt c cc ti khon ch 111 v 112

- Bm vo mui tn k bn Tkno: bo chon Ti khon 111 v 112 loi cc pht sinh qua li gia 111 v 112: rut tin nhp qu v np tin mt vo TK ngn hng

- Nu TK 635 c lai vay NH v bn a chun bi ct MaCP: bm chut phi vo 635, chon Group and show Detail - Show DeTail. hp thoi hin ra, chon trng MaCP - OK. Tk 635 se tch ra lm 2: Lai vay v chnh lch t gi. - ta se c tng pht sinh c Tin i ng n cc ti khon khc (Chi)



2. To 1 Pivot th hai, hoc n gin l copy Pivot th nht v Paste - Hon vi Tkco v Tkno bng cch keo th.

- Bm vo mui tn k bn Tkno: bo chon tt c cc ti khon ch 111 v 112 - Bm vo mui tn k bn Tkco: bo chon Ti khon 111 v 112 loi cc pht sinh qua li gia 111 v 112.

- Ta se c tng pht sinh n Tin i ng c cc ti khon khc (Thu)

3. a s liu vo bo co: - Hay nh tn cc ti khon v a vo cc mc tng ng: Chi v thu cc khon

- nh du = trong bo co ri dng chut chon s tin tng ng trong 2 Pivot. Ghi nh thu l cng v chi l tr. Th d chi lng l tr n 334, c 111

- Mc chi tr cho ngi bn hng v CC dich v gm TK 331, 627, 642, 152, 153, ...

- nu mua sm TSC trc tip bng tin thi thi, nu mua qua trung gian TK 331 thi phi c chi tit cua 331 cng trong ct ma chi ph cua TK 635. (ch cn tch phn mua TSC)

- Mc tin tn u k ly t bng cn i pht sinh, ct u k, gi tri l tng 111 v 112.

4. Nu bn mun lm tng thng: D liu ly thm ct ngy chng t, t to ra ct thng. Vng d liu bn chon

rng hn, bao trm ct Thang. Khi to Pivot, keo th trng Thang vo Page. Sau tu y chon tng thng trong danh sch x xung t nut mui tn Page.

5. Kim tra kt qu bo co: Mc tin tn cui k phi bng tng cua TK 111 v 112, ct cui k cua bng cn

i pht sinh.

CHI THUSum of psdvn Sum of psdvn

tkno tkco Total tkco tkno Total

1331 1111 55.001.051 131 1111 55.104.420

1121 9.844.566 1121 1.139.518.7961331 Total 64.845.617 131 Total 1.194.623.216141 1111 681.315.119 141 1111 150.723.502

1121 24.750.000 141 Total 150.723.502141 Total 706.065.119 311 1121 670.000.0001522 1111 14.810.909 1122 40.000.0001522 Total 14.810.909 311 Total 710.000.0001531 1111 10.360.000 331 1111 74.421.4881531 Total 10.360.000 1121 27.133.3332112 1111 18.439.524 331 Total 101.554.821

1121 15.238.095 33312 1121 1.499.4652112 Total 33.677.619 33312 Total 1.499.465



242 1111 33.654.733 3333 1121 861.990242 Total 33.654.733 3333 Total 861.990311 1121 505.000.000 3384 1121 133.000

1122 40.000.000 3384 Total 133.000311 Total 545.000.000 4131 1122 5.673.662331 1111 1.263.180.960 4131 Total 5.673.662

1121 2.660.719.304 515 1121 175.517.5821122 320.603.589 1122 7.003.848

331 Total 4.244.503.853 515 Total 182.521.43033311 1121 17.215.067 6273 1111 -772.23533311 Total 17.215.067 6273 Total -772.23533312 1111 402.000 6277 1111 253.000

1121 93.549.459 6277 Total 253.00033312 Total 93.951.459 711 1111 1.488.0003333 1121 102.035.209 711 Total 1.488.0003333 Total 102.035.209 Grand Total 2.348.559.851

STT CH TIu m Thuyt minh S nm nay

(1) (2) (3) (4) (5)

I I. Lu chuyn tin t hot ng kinh doanh 1 1. Tin thu t bn hng, cung cp dch v v doanh thu khc 01 1.377.144.646 2 2. Tin chi tr cho ngi cung cp hng ha v dch v 02 -4.978.237.585 3 3. Tin chi tr cho ngi lao ng 03 -971.408.504 4 4. Tin chi tr li vay 04 5.209.566 5 5. Tin chi np thu thu nhp doanh nghip 05 0 6 6. Tin thu khc t hot ng kinh doanh 06 255.741.543 7 7. Tin chi khc cho hot ng kinh doanh 07 -1.221.329.085 Lu chuyn tin thun t hot ng kinh doanh 20 -5.532.879.419 II II. Lu chuyn tin t hot ng u t 1 1.Tin chi mua sm, xy dng TSC v cc ti sn di

hn khc

21 -33.677.619

2 2.Tin thu t thanh l, nhng bn TSC v cc ti sn di hn khc

22 0

3 3.Tin chi cho vay, mua cc cng c n ca n v khc 23 0 4 4.Tin thu hi cho vay, bn li cc cng c n ca n v

khc

24 0

5 5.Tin chi u t gp vn vo n v khc 25 0 6 6.Tin thu hi u t gp vn vo n v khc 26 0 7 7.Tin thu li cho vay, c tc v li nhun c chia 27 0 Lu chuyn tin thun t hot ng u t 30 -33.677.619 III III. Lu chuyn tin t hot ng ti chnh 1 1.Tin thu t pht hnh c phiu, nhn vn gp ca ch s

hu

31 0

2 2.Tin chi tr vn gp cho cc ch s hu, mua li c phiu ca doanh nghip pht hnh

32 0

3 3.Tin vay ngn hn, di hn nhn c 33 710.000.000



4 4.Tin chi tr n gc vay 34 -545.000.000 5 5.Tin chi tr n thu ti chnh 35 0 6 6. C tc, li nhun tr cho ch s hu 36 0 Lu chuyn tin thun t hot ng ti chnh 40 165.000.000 Lu chuyn tin thun trong k (50 = 20+30+40) 50 -5.401.557.038 Tin v tng ng tin u k 60 6.255.986.893 nh hng ca thay i t gi hi oi quy i ngoi t 61 5.673.662 Tin v tng ng tin cui k (70 = 50+60+61) 70 VII.34 860.103.517

Tuy nhin mun lp c bo co ti chnh bng Pivot table, iu quan trong l phi t chc tt h thng CSDL l 1, qu trinh nhp liu t u l 2. Nu c s d liu t chc tt nhng qu trinh nhp liu khng tun thu quy inh thi rt kh lm bt c iu gi, khng phi ch minh ci bo co LCTT ny. Ngc li cung th. Th d:

a. V vn chi ph ti chnh (TK 635): Tt nht l nn t chc d liu c 1 trng ma chi ph (cho tt c cc loi chi ph ni chung), v tun thu vic nhp liu ung ma, thi ta se d dng tch chi ph lai vay ra.

b. V vn mua sm TSC:

- Nu tun thu rng moi vic mua sm phi thng qua ti khon 331, d tr tin ngay, thi cung phi dng trng ma chi ph phn bit chi ph mua sm TSC ring.

- Ngc li nu khng quy inh phi qua trung gian TK 331 thi phi nht qun, moi chi ph mua sm TSC phi ghi vo 211. 3. Tng t cho cc khon thu hot ng ti chnh (TK 511) Con nu nh CSDL khng t chc tt, m c qu trinh nhp liu t u cung ch theo nguyn tc no nht qun, thi khi dng Pivot Table hay bt c phng php no, cung phi x ly d liu trc khi lp bo co. l chuyn mun thu cua chi Bp nh ta.

Tng kt: Phng php dng Pivot table to bo co kt qu HKD v bo co lu chuyn tin t l phng php nhanh nht, n gin nht. Bn khng phi vt c v cng mt ra g nhng cng thc vi Sumproduct hoc SumIf rt d bi sai. Mi ln sai phi tim xem sai phn no cua cng thc rt tn cng. Con nu bo st ti khon i ng thu chi no, cung kh tim ra. Trong khi dng Pivot Table, nu c sai, se chc th l bo st 1 ti khon i ng thu chi no , khng h c chuyn sai cng thc. ng thi tim con s chnh lch ny bn bng Pivot rt nhanh.



MC LC

Phn 1 - PIVOT TABLE C BN

I. Khi nim ................................................................................ 1

II. Thc hin ............................................................................... 2

III. Cc thu thut trong Pivot Table ............................................ 6

Phn 2 - PIVOT TABLE NNG CAO

I. Yu cu c bn khi thc hin Pivot Table ............................. 11

II. Cc phng php thng k i vi trng d liu .............. 12

A. Cc phep thng k thng dng ................................... 12

B. Cc phep thng k c bit ......................................... 14

C. Cng c Group ............................................................ 20

III. To trng tnh ton da vo trng c sn ....................... 26

IV. D liu t nhiu ngun (Multi Consolidation Range) ........ 30

Phn 3 - NG DNG PIVOT TABLE TRONG K TON

I. Bng tng hp pht sinh ........................................................ 33

II. Phn tch chi ph hng thng theo yu t ............................. 36

III. ng dng trong bo co ti chnh ...................................... 38

A. Bo co kt qu hot ng kinh doanh ....................... 38

B. Bo co lu chuyn tin t .......................................... 41

Documents

PivotTable 2003