Lộ trình bài bản cấu trúc dễ học

Lộ trình bài bản
Ứng với từng vị trí, cấp bậc

Kiến thức thực tế dễ áp dụng

Kiến thức thực tiễn
Giải quyết ngay vấn đề trong công việc

Hỗ trợ nhanh chóng và chuyên sâu trong 24h

Giảng viên trực tiếp giải đáp
trong 8h làm việc

Nội dung cập nhật thường xuyên hàng tháng

Nội dung cập nhật hàng tháng
Đảm bảo phiên bản mới nhất

Khóa học này dành cho

Khóa học này dành cho

Người muốn có một chuyên gia kế toán để hỏi khi cần
Người muốn làm kế toán trên Excel, nắm được quy trình hạch toán, làm kế toán cho nhiều doanh nghiệp cùng lúc
Người đang làm kế toán chi tiết, muốn nâng cao chuyên môn để làm kế toán tổng hợp
Mẹ bỉm sữa nghỉ sinh, cần ôn lại nghiệp vụ kế toán để chuẩn bị đi làm
Người làm kế toán muốn xây dựng bộ sổ sách kế toán từ file Excel trắng
Người làm kế toán muốn thành thạo nghiệp vụ trên Excel và phần mềm Misa
Sinh viên mới ra trường, chưa có kinh nghiệm thực hành nghiệp vụ kế toán thực tế
Chủ doanh nghiệp, người muốn nắm vững nghiệp vụ kế toán để phục vụ quản lý
Khóa học này dành cho
Bạn sẽ nhận được gì nếu đăng ký khóa học này

Bạn sẽ nhận được gì nếu đăng ký khóa học này

Bạn sẽ nhận được gì nếu đăng ký khóa học này

Cầm tay chỉ việc từng nghiệp vụ phát sinh cụ thể, từ xây dựng bộ hệ thống sổ sách, ghi sổ, hạch toán, kết chuyển, lên báo cáo tài chính, báo cáo thuế,...
Nắm rõ kiến thức một cách logic về hệ thống kế toán, chế độ kế toán.
Định khoản được các nghiệp vụ phát sinh tại DN.
Thực hiện các bút toán kết chuyển, hạch toán, quyết toán.
Thành thạo quy trình lên sổ kế toán, cách lấy dữ liệu từ NKC sang các sổ và BCTC.
Lọc, thiết lập và lấy dữ liệu lên BCTC bằng excel.
Thành thục các kỹ năng làm việc trên phần mềm kế toán MISA.
Tự tay làm ra bộ sổ sách kế toán và tự lập báo cáo tự động từ file excel trắng.
Bộ chứng từ thực tế 3 tháng liên tục của 1 doanh nghiệp, từ thu chi, xuất nhập, nợ đọng ...

Nội dung khóa học

1

CHƯƠNG MỞ ĐẦU

2

Bắt đầu công việc kế toán tổng hợp

4 bài học thử
3

Các phần hành kế toán theo hình thức kế toán Nhật ký chung

3 bài học thử
4

Xây dựng bảng lương theo quy định mới nhất từ 2020

5

Các bút toán kết chuyển cuối kỳ

6

Xây dựng bảng tổng hợp công nợ

7

Thiết lập công thức và lấy dữ liệu lên sổ cái

8

6.3. Xây dựng + lập công thức lấy dữ liệu sổ chi tiết

9

6.4: Sổ chi tiết công nợ

10

Thiết lập phiếu Thu- Chi tự động, in phiếu Thu - Chi và NKC

11

Lập các báo cáo tài chính theo chế độ kế toán doanh nghiệp áp dụng

3 bài học thử
12

Lập BCTC trên ứng dụng HTKK, in sổ và lưu trữ sổ kế toán

13

Quyết toán thuế Thu nhập cá nhân

14

Thủ tục và đăng ký cho doanh nghiệp mới thành lâp

15

Hướng dẫn sử dụng phần mềm kế toán MISA

16

Hướng dẫn lập tờ khai thuế và nộp tờ khai thuế

17

Hướng dẫn cách kiểm tra Báo cáo tài chính

Đánh giá mới nhất từ học viên

Thảo luận mới nhất khoá học

Nguyễn Thị Thanh
Nguyễn Thị Thanh 29 Dec 2021
cô ơi cho em hỏi ủa vậy mình mở mấy sổ nhật ký chung vậy cô, e thấy lúc thì nhập thu chi, khi thì thuê mặt bằng, khi thì nhập hàng e chưa rõ chỗ này ạ
Nông Thị Huệ
Nông Thị Huệ [Giảng viên] 31 Dec 2021

sổ nkc bạn có 1 sổ thôi và bạn hạch toán các nghiệp vụ vào đó luôn 

Lại thị phương lâm
Lại thị phương lâm 28 May 2022
cô ơi cho e hỏi. khi mua hàng về mình định khoản có cần ghi chi tiết hàng hoá trên sổ nhật ký chung ko hay chỉ ghi mua hàng hoá thôi cô. còn lại mình ghi chi tiết hàng qua bên bảng nhập-xuất-tồn đúng ko cô
Đỗ Thị Thúy Hằng
Đỗ Thị Thúy Hằng 28 May 2022

Cô ơi doanh nghiệp khoa học công nghệ thì thuế TNDN là 10% hay 5% ạ

Đỗ Thị Thúy Hằng
Đỗ Thị Thúy Hằng 28 May 2022

cô ơi ý em hỏi là doanh nghiệp khoa học công nghệ được ưu đãi trong 9 năm tiếp theo là giảm 50% thì tức là thuế suất thuế TNDN là 10)% hay 5% ạ

Nguyễn Thị Thắm
Nguyễn Thị Thắm 28 May 2022

Cô ơi cho e hỏi với ạ, e có hd đầu vào của quý 1 nhưng bị sót kê sang quý 2 thì mình phải hạch toán vào sổ ntn cho thuế đã khớp với tk ạ.

Nông Thị Huệ
Nông Thị Huệ [Giảng viên] 28 May 2022

nếu chi phí đó thuộc quý 1 thì bạnhạch toán phần chi phí ào quý 1, VAT vào quý 2

còn nếu bạnd dẩy hết sang quý 2 thì bạn hạch toán hết sang quý 2 cả cp và VAT

nó khác nhau chính là ngày hạch toán và ngày chứng từ đó

Lỡ thị thúy tuyết
Lỡ thị thúy tuyết 24 May 2022
Dạ cho em hỏi là tại sao em không nhập được chữ có dâu ạ
Nông Thị Huệ
Nông Thị Huệ [Giảng viên] 25 May 2022

như mình hdan trong bài, bạn chọn unicode và chọn luôn sd clipb  là đánh có dấu dc

Lỡ thị thúy tuyết
Lỡ thị thúy tuyết 27 May 2022

em chọn giống hướng dẫn vẫn nhập không được ạ

{"id":4832,"crm_contact_id":123048,"name":"N\u00f4ng Th\u1ecb Hu\u1ec7","email":"ktduonghoang@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":"2018-11-07 10:01:17","confirmation_code":"610a278039c1af82dc794c58de2c4546","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2017-11-28 12:08:47","updated_at":"2022-05-28 20:44:25","deleted_at":null,"unit_name":"x","grade":0,"avatar_disk":"public","avatar_path":"users\/1590646092.jpg","gender":1,"birthday":"1987-07-22 00:00:00","position":"Gi\u1ea3ng vi\u00ean","achievement":"<p><span style=\"font-size: 14px;\"><\/span><br><\/p>","full_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","status_text":"<p><span style=\"font-weight: bold;\">*N\u01a1i c\u00f4ng t\u00e1c hi\u1ec7n t\u1ea1i:<\/span><\/p><p>- Hi\u1ec7n&nbsp;\u0111ang l\u00e0m gi\u1ea3ng vi\u00ean t\u1ea1i Gitiho.com<\/p><p>- Ph\u1ee5 tr\u00e1ch m\u1ea3ng k\u1ebf to\u00e1n online<\/p><p><br><\/p><p><span style=\"font-weight: bold;\">* Kinh nghi\u1ec7m b\u1ea3n th\u00e2n:<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cho nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn nh\u01b0: C\u00f4ng ty CP Kim lo\u1ea1i t\u1ea5m Intech Vi\u1ec7t Nam, C\u00f4ng ty CP VICARE, C\u00f4ng ty CP c\u00e0 ph\u00ea TAD, C\u00f4ng ty CP C\u00f4ng ngh\u1ec7 y t\u1ebf XANDER, C\u00f4ng ty CP Ph<\/span>\u00e1t tri\u1ec3n DHT...<\/p><p><span style=\"color: rgb(0, 0, 0);\">- T\u1eebng l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00e1c m\u00f4 h\u00ecnh doanh nghi\u1ec7p: th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, x\u00e2y l\u1eafp, d\u1ecbch v\u1ee5\u2026<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- C<\/span>\u00f3 tr\u00ean 8 n\u0103m kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf<\/p><p>- C\u00f3 tr\u00ean 4 n\u0103m kinh nghi\u1ec7m trong vi\u1ec7c d\u1ea1y k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh.<br><br><\/p>","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0989412656","become_teacher":1,"primary_wallet":13350497,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":0,"google_id":"104398144252840103895","github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"done","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":1754,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_number":"210130\/H\u0110HTBQ\/GITIHO","contract_date":"2021-01-30 00:00:00","contract_delegate":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","contract_account_number":"02494399301","contract_bank":"TPBank","avatar":"https:\/\/gitiho.com\/caches\/medium\/users\/1590646092.jpg","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":3}},{"id":4,"name":"Teacher","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":4}},{"id":6,"name":"CourseManager","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":6}}]}
Nông Thị Huệ [Giảng viên] 27 May 2022

chọn xong bạn đóng hẳn đi rồi mở lại nhé

{"id":217112,"crm_contact_id":375206,"name":"L\u1ee1 th\u1ecb th\u00fay tuy\u1ebft","email":"lothuytuyet2000@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":"2022-04-25 11:27:32","confirmation_code":"9202475e1a7b333299b21786c2f3ba7d","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2022-04-20 10:34:10","updated_at":"2022-05-10 14:52:42","deleted_at":null,"unit_name":null,"grade":0,"avatar_disk":"","avatar_path":"","gender":1,"birthday":"2000-10-09 00:00:00","position":null,"achievement":null,"full_name":null,"address":"tp H\u1ed3 ch\u00ed minh","status_text":"","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0384294073","become_teacher":0,"primary_wallet":0,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":33530,"google_id":null,"github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"pending","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":0,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":null,"contract_number":null,"contract_date":null,"contract_delegate":null,"contract_address":null,"contract_account_number":null,"contract_bank":null,"avatar":"https:\/\/gitiho.com\/default\/gitiho\/avatar_random\/woman\/woman.png","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":217112,"role_id":3},"permissions":[]},{"id":5,"name":"Student","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":217112,"role_id":5},"permissions":[]}],"permissions":[]}
Lỡ thị thúy tuyết 27 May 2022

em đã đóng r ạ, vẫn k đc

{"id":4832,"crm_contact_id":123048,"name":"N\u00f4ng Th\u1ecb Hu\u1ec7","email":"ktduonghoang@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":"2018-11-07 10:01:17","confirmation_code":"610a278039c1af82dc794c58de2c4546","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2017-11-28 12:08:47","updated_at":"2022-05-28 20:44:25","deleted_at":null,"unit_name":"x","grade":0,"avatar_disk":"public","avatar_path":"users\/1590646092.jpg","gender":1,"birthday":"1987-07-22 00:00:00","position":"Gi\u1ea3ng vi\u00ean","achievement":"<p><span style=\"font-size: 14px;\"><\/span><br><\/p>","full_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","status_text":"<p><span style=\"font-weight: bold;\">*N\u01a1i c\u00f4ng t\u00e1c hi\u1ec7n t\u1ea1i:<\/span><\/p><p>- Hi\u1ec7n&nbsp;\u0111ang l\u00e0m gi\u1ea3ng vi\u00ean t\u1ea1i Gitiho.com<\/p><p>- Ph\u1ee5 tr\u00e1ch m\u1ea3ng k\u1ebf to\u00e1n online<\/p><p><br><\/p><p><span style=\"font-weight: bold;\">* Kinh nghi\u1ec7m b\u1ea3n th\u00e2n:<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cho nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn nh\u01b0: C\u00f4ng ty CP Kim lo\u1ea1i t\u1ea5m Intech Vi\u1ec7t Nam, C\u00f4ng ty CP VICARE, C\u00f4ng ty CP c\u00e0 ph\u00ea TAD, C\u00f4ng ty CP C\u00f4ng ngh\u1ec7 y t\u1ebf XANDER, C\u00f4ng ty CP Ph<\/span>\u00e1t tri\u1ec3n DHT...<\/p><p><span style=\"color: rgb(0, 0, 0);\">- T\u1eebng l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00e1c m\u00f4 h\u00ecnh doanh nghi\u1ec7p: th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, x\u00e2y l\u1eafp, d\u1ecbch v\u1ee5\u2026<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- C<\/span>\u00f3 tr\u00ean 8 n\u0103m kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf<\/p><p>- C\u00f3 tr\u00ean 4 n\u0103m kinh nghi\u1ec7m trong vi\u1ec7c d\u1ea1y k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh.<br><br><\/p>","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0989412656","become_teacher":1,"primary_wallet":13350497,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":0,"google_id":"104398144252840103895","github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"done","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":1754,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_number":"210130\/H\u0110HTBQ\/GITIHO","contract_date":"2021-01-30 00:00:00","contract_delegate":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","contract_account_number":"02494399301","contract_bank":"TPBank","avatar":"https:\/\/gitiho.com\/caches\/medium\/users\/1590646092.jpg","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":3}},{"id":4,"name":"Teacher","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":4}},{"id":6,"name":"CourseManager","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":6}}]}
Nông Thị Huệ [Giảng viên] 28 May 2022

vậy thuộc các lỗi / hạn chế về cài đặt của bộ cài của bạn hay máy tính , cái này thì mình k can thiệp dc, bạn bảo ai  bên cạnh biết máy tính xem cho 

Trần Thị Vân
Trần Thị Vân 26 May 2022
Chào Cô ah. em muốn hỏi cty em công nhân làm tính lương theo ngày ah. nhưng các bạn về sớm mỗi ngày khoảng 1tieng hoặc nửa tiếng thì em tính như thế nào ah. em cám ơn Cô
Nông Thị Huệ
Nông Thị Huệ [Giảng viên] 27 May 2022

họ về sớm vì lý do gì? cty bạn có quy định gì vv về sớm đó k

Trần Thị Vân
Trần Thị Vân 27 May 2022
họ về sớm vì trời mưa không làm được, và có việc gấp từ gia đình. công ty không chấp nhận ah.
{"id":4832,"crm_contact_id":123048,"name":"N\u00f4ng Th\u1ecb Hu\u1ec7","email":"ktduonghoang@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":"2018-11-07 10:01:17","confirmation_code":"610a278039c1af82dc794c58de2c4546","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2017-11-28 12:08:47","updated_at":"2022-05-28 20:44:25","deleted_at":null,"unit_name":"x","grade":0,"avatar_disk":"public","avatar_path":"users\/1590646092.jpg","gender":1,"birthday":"1987-07-22 00:00:00","position":"Gi\u1ea3ng vi\u00ean","achievement":"<p><span style=\"font-size: 14px;\"><\/span><br><\/p>","full_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","status_text":"<p><span style=\"font-weight: bold;\">*N\u01a1i c\u00f4ng t\u00e1c hi\u1ec7n t\u1ea1i:<\/span><\/p><p>- Hi\u1ec7n&nbsp;\u0111ang l\u00e0m gi\u1ea3ng vi\u00ean t\u1ea1i Gitiho.com<\/p><p>- Ph\u1ee5 tr\u00e1ch m\u1ea3ng k\u1ebf to\u00e1n online<\/p><p><br><\/p><p><span style=\"font-weight: bold;\">* Kinh nghi\u1ec7m b\u1ea3n th\u00e2n:<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cho nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn nh\u01b0: C\u00f4ng ty CP Kim lo\u1ea1i t\u1ea5m Intech Vi\u1ec7t Nam, C\u00f4ng ty CP VICARE, C\u00f4ng ty CP c\u00e0 ph\u00ea TAD, C\u00f4ng ty CP C\u00f4ng ngh\u1ec7 y t\u1ebf XANDER, C\u00f4ng ty CP Ph<\/span>\u00e1t tri\u1ec3n DHT...<\/p><p><span style=\"color: rgb(0, 0, 0);\">- T\u1eebng l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00e1c m\u00f4 h\u00ecnh doanh nghi\u1ec7p: th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, x\u00e2y l\u1eafp, d\u1ecbch v\u1ee5\u2026<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- C<\/span>\u00f3 tr\u00ean 8 n\u0103m kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf<\/p><p>- C\u00f3 tr\u00ean 4 n\u0103m kinh nghi\u1ec7m trong vi\u1ec7c d\u1ea1y k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh.<br><br><\/p>","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0989412656","become_teacher":1,"primary_wallet":13350497,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":0,"google_id":"104398144252840103895","github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"done","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":1754,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_number":"210130\/H\u0110HTBQ\/GITIHO","contract_date":"2021-01-30 00:00:00","contract_delegate":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","contract_account_number":"02494399301","contract_bank":"TPBank","avatar":"https:\/\/gitiho.com\/caches\/medium\/users\/1590646092.jpg","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":3}},{"id":4,"name":"Teacher","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":4}},{"id":6,"name":"CourseManager","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":6}}]}
Nông Thị Huệ [Giảng viên] 27 May 2022

cty k chấp nhận thì bạn trừ giờ làm của họ theo quy định của cty thôi bạn

cty bạn có quy định việc trừ lương ntn chưa, có thì áp dụng trừ còn chưa có thì  giờ quy định đi

{"id":150775,"crm_contact_id":216557,"name":"Tr\u1ea7n Th\u1ecb V\u00e2n","email":"vokhanhlinh312021@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":"2021-06-03 10:26:20","confirmation_code":"fb5082b1ec71f4a74b619ffbd54e7502","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2021-05-28 09:37:14","updated_at":"2022-03-29 16:50:36","deleted_at":null,"unit_name":null,"grade":0,"avatar_disk":"","avatar_path":"","gender":2,"birthday":null,"position":null,"achievement":null,"full_name":"Tr\u1ea7n Th\u1ecb V\u00e2n","address":"26 ng\u00f5 130,\u00a0\u0110\u1ed1c Ng\u1eef, P. V\u0129nh Ph\u00fac, Q.\u00a0Ba \u0110\u00ecnh, Tp.\u00a0H\u00e0 N\u1ed9i\u00a0 ( Giao chi\u1ec1u 29\/5 )","status_text":"","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0363518642","become_teacher":0,"primary_wallet":0,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":17744,"google_id":null,"github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"done","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":0,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":null,"contract_number":null,"contract_date":null,"contract_delegate":null,"contract_address":null,"contract_account_number":null,"contract_bank":null,"avatar":"https:\/\/gitiho.com\/default\/gitiho\/avatar_random\/men\/trainers (1).png","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":150775,"role_id":3},"permissions":[]},{"id":5,"name":"Student","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":150775,"role_id":5},"permissions":[]}],"permissions":[]}
Trần Thị Vân 27 May 2022
vậy ngày bạn làm 420.000/8 tiếng và lấy số tiền đấy nhân với số giờ về sớm phải không ah
{"id":4832,"crm_contact_id":123048,"name":"N\u00f4ng Th\u1ecb Hu\u1ec7","email":"ktduonghoang@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":"2018-11-07 10:01:17","confirmation_code":"610a278039c1af82dc794c58de2c4546","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2017-11-28 12:08:47","updated_at":"2022-05-28 20:44:25","deleted_at":null,"unit_name":"x","grade":0,"avatar_disk":"public","avatar_path":"users\/1590646092.jpg","gender":1,"birthday":"1987-07-22 00:00:00","position":"Gi\u1ea3ng vi\u00ean","achievement":"<p><span style=\"font-size: 14px;\"><\/span><br><\/p>","full_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","status_text":"<p><span style=\"font-weight: bold;\">*N\u01a1i c\u00f4ng t\u00e1c hi\u1ec7n t\u1ea1i:<\/span><\/p><p>- Hi\u1ec7n&nbsp;\u0111ang l\u00e0m gi\u1ea3ng vi\u00ean t\u1ea1i Gitiho.com<\/p><p>- Ph\u1ee5 tr\u00e1ch m\u1ea3ng k\u1ebf to\u00e1n online<\/p><p><br><\/p><p><span style=\"font-weight: bold;\">* Kinh nghi\u1ec7m b\u1ea3n th\u00e2n:<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cho nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn nh\u01b0: C\u00f4ng ty CP Kim lo\u1ea1i t\u1ea5m Intech Vi\u1ec7t Nam, C\u00f4ng ty CP VICARE, C\u00f4ng ty CP c\u00e0 ph\u00ea TAD, C\u00f4ng ty CP C\u00f4ng ngh\u1ec7 y t\u1ebf XANDER, C\u00f4ng ty CP Ph<\/span>\u00e1t tri\u1ec3n DHT...<\/p><p><span style=\"color: rgb(0, 0, 0);\">- T\u1eebng l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00e1c m\u00f4 h\u00ecnh doanh nghi\u1ec7p: th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, x\u00e2y l\u1eafp, d\u1ecbch v\u1ee5\u2026<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- C<\/span>\u00f3 tr\u00ean 8 n\u0103m kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf<\/p><p>- C\u00f3 tr\u00ean 4 n\u0103m kinh nghi\u1ec7m trong vi\u1ec7c d\u1ea1y k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh.<br><br><\/p>","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0989412656","become_teacher":1,"primary_wallet":13350497,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":0,"google_id":"104398144252840103895","github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"done","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":1754,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_number":"210130\/H\u0110HTBQ\/GITIHO","contract_date":"2021-01-30 00:00:00","contract_delegate":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","contract_account_number":"02494399301","contract_bank":"TPBank","avatar":"https:\/\/gitiho.com\/caches\/medium\/users\/1590646092.jpg","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":3}},{"id":4,"name":"Teacher","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":4}},{"id":6,"name":"CourseManager","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":6}}]}
Nông Thị Huệ [Giảng viên] 28 May 2022

theo quy định cty bạn ý, cty bạn muôn  tính sao đưa ra cái quy định, kể cả thưởng phạt rồi áp dụng đồng nhất luôn

Vân Anh
Vân Anh 26 May 2022
Cô Huệ ơi. Có TT mới mà cô chưa update bài giảng liên quan đến thông tư mới ak cô?
Nông Thị Huệ
Nông Thị Huệ [Giảng viên] 27 May 2022

uh mình chưa update dc  ở đây ban ạ

Vân Anh
Vân Anh 27 May 2022
Dạ cô.
{"id":190342,"crm_contact_id":325746,"name":"V\u00e2n Anh","email":"vananhbtv.hn@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":null,"confirmation_code":"717a7a1c040184ea4ee6ff3e38f119b7","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2021-12-19 09:48:53","updated_at":"2022-05-16 18:05:42","deleted_at":null,"unit_name":null,"grade":0,"avatar_disk":"","avatar_path":"","gender":2,"birthday":null,"position":null,"achievement":null,"full_name":null,"address":"TH\u00d4N MINH TH\u1ecaNH, X\u00c3 MINH L\u1ed8C, HUY\u1ec6N H\u1eacU L\u1ed8C, T\u1ec8NH THANH H\u00d3A","status_text":"","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0946524530","become_teacher":0,"primary_wallet":0,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":54096,"google_id":"112318030523603643713","github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"pending","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":1,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":null,"contract_number":null,"contract_date":null,"contract_delegate":null,"contract_address":null,"contract_account_number":null,"contract_bank":null,"avatar":"https:\/\/gitiho.com\/default\/gitiho\/avatar_random\/men\/user.png","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":190342,"role_id":3},"permissions":[]},{"id":5,"name":"Student","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":190342,"role_id":5},"permissions":[]}],"permissions":[]}
Vân Anh 27 May 2022
Cô tranh thủ update sớm. cho bọn em xem lại với cô nhé. em cảm ơn ạ
{"id":4832,"crm_contact_id":123048,"name":"N\u00f4ng Th\u1ecb Hu\u1ec7","email":"ktduonghoang@gmail.com","status":1,"refresh_login":0,"password_reset":1,"last_update_password":"2018-11-07 10:01:17","confirmation_code":"610a278039c1af82dc794c58de2c4546","confirmed":1,"session_id":null,"enable_api":0,"access_key":null,"created_at":"2017-11-28 12:08:47","updated_at":"2022-05-28 20:44:25","deleted_at":null,"unit_name":"x","grade":0,"avatar_disk":"public","avatar_path":"users\/1590646092.jpg","gender":1,"birthday":"1987-07-22 00:00:00","position":"Gi\u1ea3ng vi\u00ean","achievement":"<p><span style=\"font-size: 14px;\"><\/span><br><\/p>","full_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","status_text":"<p><span style=\"font-weight: bold;\">*N\u01a1i c\u00f4ng t\u00e1c hi\u1ec7n t\u1ea1i:<\/span><\/p><p>- Hi\u1ec7n&nbsp;\u0111ang l\u00e0m gi\u1ea3ng vi\u00ean t\u1ea1i Gitiho.com<\/p><p>- Ph\u1ee5 tr\u00e1ch m\u1ea3ng k\u1ebf to\u00e1n online<\/p><p><br><\/p><p><span style=\"font-weight: bold;\">* Kinh nghi\u1ec7m b\u1ea3n th\u00e2n:<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb cho nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn nh\u01b0: C\u00f4ng ty CP Kim lo\u1ea1i t\u1ea5m Intech Vi\u1ec7t Nam, C\u00f4ng ty CP VICARE, C\u00f4ng ty CP c\u00e0 ph\u00ea TAD, C\u00f4ng ty CP C\u00f4ng ngh\u1ec7 y t\u1ebf XANDER, C\u00f4ng ty CP Ph<\/span>\u00e1t tri\u1ec3n DHT...<\/p><p><span style=\"color: rgb(0, 0, 0);\">- T\u1eebng l\u00e0m k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n tr\u01b0\u1edfng trong c\u00e1c m\u00f4 h\u00ecnh doanh nghi\u1ec7p: th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t, x\u00e2y l\u1eafp, d\u1ecbch v\u1ee5\u2026<\/span><\/p><p><span style=\"color: rgb(0, 0, 0);\">- C<\/span>\u00f3 tr\u00ean 8 n\u0103m kinh nghi\u1ec7m l\u00e0m k\u1ebf to\u00e1n, quy\u1ebft to\u00e1n thu\u1ebf<\/p><p>- C\u00f3 tr\u00ean 4 n\u0103m kinh nghi\u1ec7m trong vi\u1ec7c d\u1ea1y k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh.<br><br><\/p>","user_type":"","social_facebook":"","social_google":"","social_twitter":"","social_linkedin":"","cover_path":"","idvg_id":0,"facebook_id":0,"phone":"0989412656","become_teacher":1,"primary_wallet":13350497,"secondary_wallet":0,"wallet_type":"","wallet_payment":"","loyalty_point":0,"google_id":"104398144252840103895","github_id":null,"twitter_id":null,"linkedin_id":null,"bitbucket_id":null,"access_token_onedrive":"","system_status":"done","account_seeding":0,"path_cv":null,"enable_unsubcribe":0,"clap":0,"view":1754,"email_unsubcriber":0,"email_bounce":0,"email_compliant":0,"contract_business_name":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_number":"210130\/H\u0110HTBQ\/GITIHO","contract_date":"2021-01-30 00:00:00","contract_delegate":"N\u00f4ng Th\u1ecb Hu\u1ec7","contract_address":"V\u00e2n Canh, Ho\u00e0i \u0110\u1ee9c, H\u00e0 N\u1ed9i","contract_account_number":"02494399301","contract_bank":"TPBank","avatar":"https:\/\/gitiho.com\/caches\/medium\/users\/1590646092.jpg","business_employers":[],"roles":[{"id":3,"name":"User","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":3}},{"id":4,"name":"Teacher","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":4}},{"id":6,"name":"CourseManager","created_at":"2017-04-19 00:16:57","updated_at":"2017-04-19 00:16:57","pivot":{"user_id":4832,"role_id":6}}]}
Nông Thị Huệ [Giảng viên] 27 May 2022

ok bạn

Ngô Thị Hoài Anh
Ngô Thị Hoài Anh 26 May 2022
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 ˜¸ R Ph£i thu ngØn h°n cÁa kh·ch h‡ng"D∞ N„ chi tiøt TK 131 - d∞€i 1 nm Tr£ tr∞€c cho ng∞›i b·n ngØn h°n#D∞ N„ chi tiøt TK 331 - d∞€i 1 nm Ph£i thu nŸi bŸ ngØn h°n-D∞ N„ chi tiøt TK 1362,1363,1368 - d∞€i 1 nm4.0Ph£i thu theo tiøn Ÿ kø ho°ch h„p ”ng x‚y dÒng D∞ N„ TK 3375.Ph£i thu v¡ cho vay ngØn h°n135#D∞ N„ chi tiøt TK 1283 - d∞€i 1 nm6.Ph£i thu ngØn h°n kh·c=D∞ N„ chi tiøt TK 1385, 1388, 334, 338, 141, 244 - d∞€i 1 nm7.&DÒ phÚng ph£i thu ngØn h°n khÛ Úi (*)137#D∞ CÛ chi tiøt TK 2293 - d∞€i 1 nm8.
D∞ N„ TK 1381IV. H‡ng t”n kho = 141+149/D∞ N„ TK 151, 152, 153, 154, 155, 156, 157, 158"DÒ phÚng gi£m gi· h‡ng t”n kho (*)D∞ CÛ chi tiøt TK 2294 (Ghi ‚m)V.T‡i s£n ngØn h°n kh·c= 151+152+154+158%D∞ N„ chi tiøt TK 242 - d∞€i 12 th·ng D∞ N„ TK 133(Thuø v‡ c·c kho£n kh·c ph£i thu Nh‡ n∞€cD∞ N„ chi tiøt TK 333*Giao dÀch mua b·n l°i tr·i phiøu ChÌnh PhÁ D∞ N„ TK 171&D∞ N„ chi tiøt TK 2288 - d∞€i 12 th·ngB -T¿I S¢N D¿I H†N= 210+220+240+250+260C·c kho£n ph£i thu d‡i h°n=211+212+213+214+215+216+219Ph£i thu d‡i h°n cÁa kh·ch h‡ng%D∞ N„ chi tiøt TK 131 - trÍn 12 th·ngTr£ tr∞€c cho ng∞›i b·n d‡i h°n&D∞ N„ chi tiøt TK 331 - trÍn 12 th·ng
D∞ N„ TK 1361Ph£i thu nŸi bŸ d‡i h°n2D∞ N„ chi tiøt TK 1362, 1363, 1368 - trÍn 12 th·ngPh£i thu v¡ cho vay d‡i h°n215&D∞ N„ chi tiøt TK 1283 - trÍn 12 th·ngPh£i thu d‡i h°n kh·c216@D∞ N„ chi tiøt TK 1385, 1388, 334, 338, 141, 244 - d∞€i 12 th·ng%DÒ phÚng ph£i thu d‡i h°n khÛ Úi (*)&D∞ CÛ chi tiøt TK 2293 - trÍn 12 th·ngT‡i s£n c— Ành220= 221+224+227+230 = 222+223
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D∞ N„ TK 211Gi· trÀ hao mÚn liy kø (*)D∞ CÛ TK 2141=225+226
D∞ N„ TK 212D∞ CÛ TK 2142=228+229
D∞ N„ TK 213D∞ CÛ TK 2143230=241+242231
D∞ N„ TK 217232D∞ CÛ TK 2147T‡i s£n dfl dang d‡i h°n240#Chi phÌ s£n xu•t kinh doanh d‡i h°n?D∞ N„ chi tiøt TK 154 v‡ d∞ CÛ chi tiøt TK 2294 - trÍn 12 th·ngChi phÌ x‚y dÒng c° b£n dfl dang D∞ N„ TK 241ßu t∞ t‡i chÌnh d‡i h°n= 251+252+253+254+255
D∞ N„ TK 221(ßu t∞ v‡o cÙng ty liÍn doanh, liÍn køt
D∞ N„ TK 222253D∞ N„ chi tiøt TK 2281*DÒ phÚng gi£m gi· ßu t∞ t‡i chÌnh d‡i h°n254D∞ CÛ chi tiøt TK 2292255)D∞ N„ TK 1281, 1282, 1288 - trÍn 12 th·ngVI.T‡i s£n d‡i h°n kh·c
= 261+262+268&D∞ N„ chi tiøt TK 242 - trÍn 12 th·ng
D∞ N„ TK 243+Thiøt bÀ, v≠t t∞, ph t˘ng thay thø d‡i h°n263@D∞ N„ chi tiøt TK 1534 v‡ d∞ CÛ chi tiøt TK 2294 - trÍn 12 th·ngD∞ N„ chi tiøt TK 2288T‘NG CÿNG T¿I S¢N = 100+200 NGU“N V–N N‚ PH¢I TR¢ = 310+330 N„ ngØn h°nYTHAM KH¢O NHØNG THAY ‘I CÊA H∆ TH–NG T¿I KHO¢N Kæ TO¡N THEO TT133/TT-BTC V¿ TT200/TT-BTC 1386Nh≠n k˘ qu˘, k˝ c∞„c Chi phÌ qu£n l˝ kinh doanhTHEO TH‘NG TØ 133 (DNVVN)THEO TH‘NG TØ 200 (DN L⁄N)(=311+312+313+314+315+316+317+318+319+320Ph£i tr£ ng∞›i b·n ngØn h°n%D∞ CÛ chi tiøt TK 331 - d∞€i 12 th·ng!Ng∞›i mua tr£ ti¡n tr∞€c ngØn h°n%D∞ CÛ chi tiøt TK 131 - d∞€i 12 th·ng'Thuø v‡ c·c kho£n ph£i nŸp cho Nh‡ n∞€c313D∞ CÛ TK 333 - d∞€i 12 th·ng314D∞ CÛ TK 334 - d∞€i 12 th·ng5Chi phÌ ph£i tr£ ngØn h°nD∞ CÛ TK 335 - d∞€i 12 th·ngPh£i tr£ nŸi bŸ ngØn h°n3162D∞ CÛ chi tiøt TK 3362, 3363, 3368 - d∞€i 12 th·ng0Ph£i tr£ theo tiøn Ÿ kø ho°ch h„p ”ng x‚y dÒng317 D∞ CÛ TK 337!Doanh thu ch∞a thÒc hi«n ngØn h°n318&D∞ CÛ chi tiøt TK 3387 - d∞€i 12 th·ng9.Ph£i tr£ ngØn h°n kh·c319/D∞ CÛ chi tiøt TK 338, 138, 344 - d∞€i 12 th·ng10.!Vay v‡ n„ thuÍ t‡i chÌnh ngØn h°n320D∞ CÛ chi tiøt TK 341 v‡ 34311 11.DÒ phÚng ph£i tr£ ngØn h°n321%D∞ CÛ chi tiøt TK 352 - d∞€i 12 th·ng12.Qu˘ khen th∞flng, ph˙c l„i322D∞ CÛ cÁa TK 35313.323D∞ CÛ cÁa TK 35714.324 D∞ CÛ TK 171330= 331+332+333+334+335+336+337Ph£i tr£ ng∞›i b·n d‡i h°n%D∞ CÛ TK 331 - Th›i h°n trÍn 12 th·ng Ng∞›i mua tr£ ti¡n tr∞€c d‡i h°n332.D∞ CÛ chi tiøt TK 131 - Th›i h°n trÍn 12 th·ngChi phÌ ph£i tr£ d‡i h°n%D∞ CÛ TK 335 - Th›i h°n trÍn 12 th·ngD∞ CÛ chi tiøt TK 3361Ph£i tr£ nŸi bŸ d‡i h°n;D∞ CÛ chi tiøt TK 3362, 3363, 3368 - Th›i h°n trÍn 12 th·ng Doanh thu ch∞a thÒc hi«n d‡i h°n%D∞ CÛ chi tiøt TK3387 - trÍn 12 th·ngPh£i tr£ d‡i h°n kh·c*D∞ CÛ chi tiøt TK 338, 344 - trÍn 12 th·ng Vay v‡ n„ thuÍ t‡i chÌnh d‡i h°nXD∞ CÛ chi tiøt TK 341 v‡
D∞ CÛ TK 34311 trÎ (-) d∞ N„ TK 34312 cŸng (+) d∞ CÛ TK 34313.339D∞ CÛ chi tiøt cÁa TK 3432 340.D∞ CÛ < chi tiøt TK 41112 - chi tiøt N„ ph£i tr£DÒ phÚng ph£i tr£ d‡i h°n%D∞ CÛ chi tiøt TK 352 - trÍn 12 th·ngD∞ CÛ cÁa TK 356NGU“N V–N CHÊ Sfi HÓU = 410+430V—n chÁ sfl hÔu-= 411+412+413+414+415+416+417+418+419+420+421
D∞ CÛ TK 4111) - C’ phiøu ph’ thÙng cÛ quy¡n bi√u quyøt411aD∞ CÛ TK 41111 - C’ phiøu ∞u „i411bD∞ CÛ chi tiøt TK 41112S— d∞ TK 4112 (D∞ N„: ghi ‚m)D∞ CÛ chi tiøt TK 4113V—n kh·c cÁa chÁ sfl hÔuD∞ CÛ T‡i kho£n 4118C’ phiøu qu˘ (*)D∞ N„ TK 419 (ghi ‚m) S— d∞ CÛ TK 412, (D∞ N„: ghi ‚m)S— d∞ CÛ TK 413 (D∞ N„: ghi ‚m) D∞ CÛ TK 414Qu˘ h’ tr„ sØp xøp doanh nghi«p D∞ CÛ TK 417Qu˘ kh·c thuŸc v—n chÁ sfl hÔu D∞ CÛ TK 418 S— d∞ TK 421/ - LNST ch∞a ph‚n ph—i liy kø øn cu—i kÛ tr∞€c421aS— D∞ TK 4211 (D∞ N„: ghi ‚m) - LNST ch∞a ph‚n ph—i kÛ n‡y421bS— D∞ TK 4212 (D∞ N„: ghi ‚m)Ngu”n v—n ßu t∞ XDCB422 D∞ CÛ TK 441Ngu”n kinh phÌ v‡ qu˘ kh·c430
= 431+432+433Ngu”n kinh phÌ431D∞ CÛ TK 461 - D∞ N„ TK 161432 D∞ CÛ TK 466T‘NG CÿNG NGU“N V–N440 = 300+400 D∞ CÛ TK 347 S— hi«uTÍn Tiøng Vi«t
TÍn Tiøng Anh000'D˘ng √ h°ch to·n —i Èng tk ngo‡i b£ngAcc000001T‡i s£n thuÍ ngo‡iExternal leases002"VT - HH nh≠n giÔ hŸ, nh≠n gia cÙng<Raw materials and goods entrusted for keeping and processing003*H‡ng hÛa nh≠n b·n hŸ, nh≠n k˝ gÌi, k˝ c∞„c%Goods entrusted for sales and deposit004N„ khÛ Úi „ xÌ l˝Settled bad loans007Ngo°i t« c·c lo°iForeign currencies008DÒ to·n chi sÒ nghi«p, dÒ ·nBudget ceiling111Ti¡n m∑tCash 1111
Ti¡n Vi«t NamVietnamese currency 1112Ngo°i t«Foreign currency 1113V‡ng b°c, kim khÌ qu˝, · qu˝Gold, silver, precious stones112Ti¡n gÌi ng‚n h‡ng Cash in bank 1121 1122 1123113Ti¡n ang chuy√nMoney in transit 1131 1132121ßu t∞ chÈng kho·n ngØn h°n Short term securities investment 1211C’ phiøuStocks 1212Tr·i phiøu, tÌn phiøu, kÛ phiøuBonds128ßu t∞ ngØn h°n kh·cOther short term investment 1281Ti¡n gÌi cÛ kÛ h°n 1288129!DÒ phÚng gi£m gi· ßu t∞ ngØn h°n#Provision for short term investment131Ph£i thu cÁa kh·ch h‡ngReceivable from customers133Thuø GTGT ∞„c kh•u trÎVAT be deducted 1331-Thuø GTGT ∞„c kh•u trÎ cÁa h‡ng hÛa, dÀch vÂ-Thuø GTGT ∞„c kh•u trÎ cÁa T‡i s£n c— Ành-+ 1332 Thuø GTGT ∞„c kh•u trÎ cÁa TSC(Thuø GTGT ∞„c kh•u trÎ cÁa b•t Ÿng s£n136Ph£i thu nŸi bŸInternal receivables 1361&V—n kinh doanh fl c·c °n vÀ trÒc thuŸcCapital from sub-units 1368Ph£i thu nŸi bŸ kh·cInternal other receivables  13681"Ph£i thu nŸi bŸ kh·c - CH Th·i S°n  13682Ph£i thu nŸi bŸ kh·c - CH S— 5  13683 Ph£i thu nŸi bŸ kh·c - CN H‡ NŸi  13684$Ph£i thu nŸi bŸ kh·c - CN BÏnh D∞°ng  13685!Ph£i thu nŸi bŸ kh·c - CN Cßn Th°  13686!Ph£i thu nŸi bŸ kh·c - CN ‡ Nµng  13687#Ph£i thu nŸi bŸ kh·c : CN Nha Trang138
Ph£i thu kh·cOther receivables 1381T‡i s£n thiøu ch› xÌ l˝Pending assets 1385Ph£i thu v¡ c’ phßn hÛaReceivable from Privazation 1388139DÒ phÚng ph£i thu khÛ ÚiProvision for bad debt141T°m ÈngAdvances142Chi phÌ tr£ tr∞€c ngØn h°nPrepaid expenses144 Cßm c—, k˝ qu˘, k˝ c∞„c ngØn h°n*Mortage, collatral and short term deposits151H‡ng mua ang i ∞›ngPurchase goods in transit152NguyÍn li«u, v≠t li«u
Raw materials 1521NguyÍn li«u, v≠t li«u chÌnh 1522NguyÍn li«u, v≠t li«u phÂ153CÙng cÂ, dÂng cÂInstrument and tool154$Chi phÌ s£n xu•t, kinh doanh dfl dangCost for work in process 1541Chi phÌ SXKD dfl dang : .T˙i 1542Chi phÌ SXKD dfl dang : C”n 1543*Chi phÌ SXKD dfl dang : ThuÍ ngo‡i gia cÙng 1544 Chi phÌ SXKD dfl dang - ∞›ng que 1548$Chi phÌ SXKD dfl dang : S£n xu•t kh·c155
Th‡nh ph©mFinished products156H‡ng hÛaGoods 1561Gi· mua h‡ng hÛaPurchases rate 1562Chi phÌ thu mua h‡ng hÛaCost for purchases 1567H‡ng hÛa b•t Ÿng s£n
Properties157H‡ng gÌi i b·nEntructed goods for sales158H‡ng hÛa kho b£o thuø159DÒ phÚng gi£m gi· h‡ng t”n kho"Provision for devaluation of stock161
Chi sÒ nghi«pAdministrative expenses 1611Chi sÒ nghi«p nm tr∞€cFor previous year 1612Chi sÒ nghi«p nm nay Current year211T‡i s£n c— Ành hÔu hÏnhTangible fixed assets 2111Nh‡ cÌa, v≠t kiøn tr˙c!Building and architechtonic model 2112M·y mÛc, thiøt bÀEquiptment and machine 2113Ph∞°ng ti«n v≠n t£i, truy¡n d´n%Transpotation and transmit instrument 2114Thiøt bÀ, dÂng c qu£n l˝%Instruments and tools for managerment 2115-C‚y l‚u nm, suc v≠t l‡m vi«c v‡ cho s£n ph©m 2118 TSC kh·cOther fixed assets212T‡i s£n c— Ành thuÍ t‡i chÌnhFixed asset of financial credit213T‡i s£n c— Ành vÙ hÏnhIntangible fixed assets 2131Quy¡n sÌ dÂng •tLand using right 2132Quy¡n ph·t h‡nhPublishment right 2133B£n quy¡n, b±ng s·ng chøPatents and copy right 2134Nh„n hi«u h‡ng hÛa
Brand name 2135Phßn m¡m m·y vi tÌnhSoftware 2136#Gi•y phÈp v‡ gi•y phÈp nh∞„ng quy¡nLicense and franchise 2138TSC vÙ hÏnh kh·cOther intangible fixed asset214 Hao mÚn TSC< Depreciation of fixed asset 2141Hao mÚn TSC hÔu hÏnh%Depreciation of tangible fixed  asset 2142Hao mÚn TSC cho thuÍ t‡i chÌnhDepreciation of leased asset 2143Hao mÚn TSC vÙ hÏnh'Depreciation of  intangible fixed asset 2147Hao mÚn b•t Ÿng s£n ßu t∞%Depreciation of properties investment217B•t Ÿng s£n ßu t∞Properties investment221ßu t∞ v‡o cÙng ty conInvestment in sub-units222V—n gÛp liÍn doanh"Joint venture capital contribution223ßu t∞ v‡o cÙng ty liÍn køtInvestment in corporation228ßu t∞ d‡i h°n kh·cOther long term investment 2281 2282
Tr·i phiøu 2288229 DÒ phÚng gi£m gi· ßu t∞ d‡i h°n"Provision for long term investment241X‚y dÒng c° b£n dfl dangCapital construction in process 2411 Mua sØm TSCFixed asset purchase 2412X‚y dÒng c° b£nCapital construction 2413SÌa chÔa l€n TSCMajor repair of fixed assets242Chi phÌ tr£ tr∞€c d‡i h°nLong term prepaid expenses243T‡i s£n thuø thu nh≠p ho„n l°iDeferred income tax asset244K˝ qu˘, k˝ c∞„c d‡i h°n Long term collateral and deposit311 Vay ngØn h°nShort term borrowings315N„ d‡i h°n øn h°n tr£Long term loans due to date331Ph£i tr£ cho ng∞›i b·nPayable to seller333Thuø v‡ c·c kho£n nŸp Nh‡ n∞€cTaxes and transfer to goverment 3331Thuø gi· trÀ gia tng ph£i nŸpVAT  33311Thuø GTGT ßu raOutput VAT be submited  33312Thuø GTGT h‡ng nh≠p kh©uImported goods VAT 3332Thuø tiÍu th ∑c bi«t
Excise tax 3333Thuø xu•t, nh≠p kh©uImport and export duties 3334Thuø thu nh≠p doanh nghi«p
Profit tax 3335Thuø thu nh≠p c· nh‚nPrivate earning tax 3336Thuø t‡i nguyÍnNatural resource tax 3337Thuø nh‡ •t, ti¡n thuÍ •t)Land and housing tax, land rental charges 3338C·c lo°i thuø kh·c Other taxes 3339&PhÌ, l« phÌ v‡ c·c kho£n ph£i nŸp kh·c!Fee and charge and other payables334Ph£i tr£ ng∞›i lao ŸngEmployees payments 3341Ph£i tr£ cÙng nh‚n viÍn
For employees 3348Ph£i tr£ ng∞›i lao Ÿng kh·cFor other labors335Chi phÌ ph£i tr£Payable expenses336Ph£i tr£ nŸi bŸInternal payables 3361Ph£i tr£ nŸi bŸ: CN Th·i S°n 3362Ph£i tr£ nŸi bŸ: CN S– 5 3363Ph£i tr£ nŸi bŸ: CN H‡ NŸi 3365Ph£i tr£ nŸi bŸ: CN Cßn Th° 3366Ph£i tr£ nŸi bŸ: CN ‡ Nµng 33664Ph£i tr£ nŸi bŸ: CN BÏnh D∞°ng 3367Ph£i tr£ nŸi bŸ: CN Nha Trang337&Thanh to·n theo tiøn Ÿ KH H x‚y dÒng*Payment in progress construction agreement338Ph£i tr£, ph£i nŸp kh·cOther payables 3381T‡i s£n thÎa ch› gi£i quyøt 3382Kinh phÌ cÙng o‡nLabor union fees 3383B£o hi√m x„ hŸiSocial insurance 3384
B£o hi√m y tøHealth insurance 3385Ph£i tr£ v¡ c’ phßn hÛa 3386Nh≠n k˘ qu˘, k˝ c∞„c ngØn h°n 3387Doanh thu ch∞a thÒc hi«n 3388Others 3389B£o hi√m th•t nghi«p341 Vay d‡i h°nLong term borrowings342
N„ d‡i h°nLong term loans343Tr·i phiøu ph·t h‡nh Issued bonds 3431M«nh gi· tr·i phiøu
Face value 3432Chiøt kh•u tr·i phiøu
Bond discount 3433Ph trŸi tr·i phiøu
Bond extra344Nh≠n k˝ qu˘, k˝ c∞„c d‡i h°n,Receipts of long term collateral and deposit347Thuø thu nh≠p ho„n l°i ph£i tr£Deferred income tax liabilitiy351!Qu˘ dÒ phÚng tr„ c•p m•t vi«c l‡m352DÒ phÚng ph£i tr£Payable provision353Qu˘ khen th∞flng ph˙c l„i 3531Qu˘ khen th∞flng 3532 Qu˘ ph˙c l„i 3533Qu˘ ph˙c l„i „ hÏnh th‡nh TSC 3534(Qu˘ th∞flng ban qu£n l˝ i¡u h‡nh cÙng ty356$Qu˘ ph·t tri√n khoa hÕc v‡ cÙng ngh« 3561 3562BQu˘ ph·t tri√n khoa hÕc v‡ cÙng ngh« „ hÏnh th‡nh t‡i s£n c— Ành411Ngu”n v—n kinh doanhWorking capital 4111V—n ßu t∞ cÁa chÁ sfl hÔu 4112Th∑ng d∞ v—n c’ phßn 4118V—n kh·c412ChÍnh l«ch ·nh gi· l°i t‡i s£n#Differences from assets revaluation413ChÍnh l«ch t˜ gi· h—i o·iExchange rate differences 4131:ChÍnh l«ch t˜ gi· h—i o·i ·nh gi· l°i cu—i nm t‡i chÌnh 41326ChÍnh l«ch t˜ gi· h—i o·i trong giai o°n ßu t∞ XDCB414Qu˘ ßu t∞ ph·t tri√nBusiness development funds415Qu˘ dÒ phÚng t‡i chÌnhReserved funds417Qu˘ h◊ tr„ sØp xøp doanh nghi«p418!C·c qiy kh·c thuŸc v—n chÁ sfl hÔu!Cac quy khac thuoc von chu so huu419 C’ phiøu qiyCo phieu ngan quy421L„i nhu≠n ch∞a ph‚n ph—iUndistributed surplus 4211"L„i nhu≠n ch∞a ph‚n ph—i nm tr∞€cPrevious year's surplus 4212 L„i nhu≠n ch∞a ph‚n ph—i nm nayPrevious cuurent's surplus441 Ngu”n v—n ßu t∞ x‚y dÒng c° b£nConstruction capital sources461Ngu”n kinh phÌ sÒ nghi«pFunctional operation funds 4611"Ngu”n kinh phÌ sÒ nghi«p nm tr∞€cOf previous year 4612 Ngu”n kinh phÌ sÒ nghi«p nm nayOf current year466,Ngu”n kinh phÌ „ hÏnh th‡nh t‡i s£n c— Ành&Capital source taken form fixed assets511&Doanh thu b·n h‡ng v‡ cung c•p dÀch vÂRevenue 5111Doanh thu b·n h‡ng hÛaFrom goods sale  51111$Doanh thu b·n: NguyÍn li«u, v≠t li«u  51112Doanh thu b·n: h‡ng ho·   511121Doanh thu b·n:∞›ng   511122Doanh thu b·n: m≠t   511123Doanh thu b·n: c”n   511124Doanh thu b·n: ∞›ng t˙i   511125Doanh thu b·n: Tr‡   511129Doanh thu b·n h‡ng ho·: kh·c 5112Doanh thu b·n c·c th‡nh ph©mFrom products sale 5113Doanh thu cung c•p dÀch vÂ
From services  51131&Doanh thu cung c•p dÀch vÂ: V≠n chuy√n  51132(Doanh thu cung c•p dÀch < vÂ: Cho thuÍ kho  51138 Doanh thu cung c•p dÀch vÂ: kh·c 5114Doanh thu tr„ c•p, tr„ gi·From allowance 5117 Doanh thu KD b•t Ÿng s£n ßu t∞"Revenue from investment properties5118Doanh thu kh·c512Doanh thu b·n h‡ng nŸi bŸInternal sale turnover 5121  51211Doanh thu b·n NVL nŸi bŸ   512111'Doanh thu b·n NVL nŸi bŸ - CN Th·i s°n   512112#Doanh thu b·n NVL nŸi bŸ - CN S— 5   512113%Doanh thu b·n NVL nŸi bŸ - CN H‡ NŸi   512115&Doanh thu b·n NVL nŸi bŸ - CN Cßn Th°   512116&Doanh thu b·n NVL nŸi bŸ - CN ‡ Nµng   512117(Doanh thu b·n NVL nŸi bŸ - CN Nha Trang  51212Doanh thu b·n h‡ng hÛa nŸi bŸ   512121+Doanh thu b·n h‡ng hÛa nŸi bŸ : CH Th·i S°n   512122'Doanh thu b·n h‡ng hÛa nŸi bŸ : CH S— 5   512123(Doanh thu b·n h‡ng hÛa nŸi bŸ: CN H‡ NŸi   512125'Doanh thu b·n h‡ng hÛa nŸi bŸ : Cßn Th°   512126*Doanh thu b·n h‡ng hÛa nŸi bŸ : CN ‡ Nµng   512127,Doanh thu b·n h‡ng hÛa nŸi bŸ : CN Nha Trang   512129$Doanh thu b·n h‡ng hÛa nŸi bŸ : Kh·c 5122Doanh thu b·n th‡nh ph©m 5123515Doanh thu ho°t Ÿng t‡i ch·nh!Revenue from financial activities 5151 L„i ti¡n gÌi 5152-Chiøt kh•u thanh to·n ∞„c h∞flng do mua HH,DV 5153C’ tÈc l„i nhu≠n ∞„c chia 5154 L„i ßu t∞ tr·i phiøu, tÌn phiøu 51555Thu nh≠p v¡ ho°t ho°t Ÿng ßu t∞ mua b·n chÈng kho·n 5156L„i chuy√n nh∞„ng v—n 5157L„i t… gi· h—i o·i 5158,C·c kho£n doanh thu ho°t Ÿng t‡i chÌnh kh·c521Chiøt kh•u th∞°ng m°i
Sale discount531H‡ng b·n bÀ tr£ l°iReturn of sold goods 5311H‡ng b·n bÀ tr£ l°i: h‡ng hÛa  53111%H‡ng b·n bÀ tr£ l°i - nguyÍn v≠t li«u  53112H‡ng b·n bÀ tr£ l°i - h‡ng hÛa   531121H‡ng b·n bÀ tr£ l°i - ∞›ng   531122H‡ng b·n bÀ tr£ l°i - M≠t   531123H‡ng b·n bÀ tr£ l°i - C”n   531124H‡ng b·n bÀ tr£ l°i - ∞›ng t˙i   531125H‡ng b·n bÀ tr£ l°i - Tr‡ 5312H‡ng b·n bÀ tr£ l°i: th‡nh ph©m 5313H‡ng b·n bÀ tr£ l°i: kh·c532Gi£m gi· h‡ng b·nDevaluation of sale price 5321Gi£m gi· h‡ng b·n: h‡ng hÛa  53211"Gi£m gi· h‡ng b·n: nguyÍn v≠t li«u  53212   532121Gi£m gi· h‡ng b·n: ∞›ng   532122Gi£m gi· h‡ng b·n: M≠t   532123Gi£m gi· h‡ng b·n: C”n   532124Gi£m gi· h‡ng b·n: ∞›ng t˙i   532125Gi£m gi· h‡ng b·n: Tr‡ 5322Gi£m gi· h‡ng b·n: th‡nh ph©m 5323Gi£m gi· h‡ng b·n: Kh·c611Mua h‡ng Purchases 6111Mua nguyÍn li«u, v≠t li«u 6112 Mua h‡ng hÛa621'Chi phÌ nguyÍn li«u, v≠t li«u trÒc tiøpRaw materials expenses 6211Chi phÌ nguyÍn li«u chÌnh  62111(Chi phÌ nguyÍn li«u chÌnh - SX ∞›ng T˙i  62112(Chi phÌ nguyÍn li«u chÌnh - S£n Xu•t C”n  62113-Chi phÌ nguyÍn li«u chÌnh thuÍ ngÚai gia cÙng  62114(Chi phÌ nguyÍn li«u chÌnh - SX ∞›ng que  62118!Chi phÌ nguyÍn v≠t li«u - SX Kh·c 6212Chi phÌ v≠t li«u ph  62121#Chi phÌ v≠t li«u ph - SX ∞›ng T˙i  62122#Chi phÌ v≠t li«u ph - S£n Xu•t C”n  62123(Chi phÌ v≠t li«u ph thuÍ ngo‡i gia cÙng  62124#Chi phÌ v≠t li«u ph - SX ∞›ng que622Chi phÌ nh‚n cÙng trÒc tiøpLabor expenses623Chi phÌ sÌ dÂng m·y thi cÙngConstruct equipment expenses 6231Chi phÌ nh‚n cÙng Employees 6232Chi phÌ v≠t li«u 6233Chi phÌ dÂng c s£n xu•tProduction instruments 6234Chi phÌ kh•u hao m·y thi cÙng"Depreciation of equipment expenses 6237Chi phÌ dÀch v mua ngo‡iExternal services 6238Chi phÌ b±ng ti¡n kh·cOthers by cash627Chi phÌ s£n xu•t chungOverhead expenses 6271Chi phÌ nh‚n viÍn ph‚n x∞flng  62711(Chi phÌ nh‚n viÍn ph‚n x∞flng : ∞›ng t˙i  62712"Chi phÌ nh‚n viÍn ph‚n x∞flng : C”n  62714(Chi phÌ nh‚n viÍn ph‚n x∞flng - ∞›ng que  62718,Chi phÌ nh‚n viÍn ph‚n x∞flng : s£n xu•t kh·c 6272  62721Chi phÌ v≠t li«u : ∞›ng t˙i  62722Chi phÌ v≠t li«u : C”n  62724Chi phÌ v≠t li«u : ∞›ng que  62728 Chi phÌ v≠t li«u : S£n xu•t kh·c 6273  62731$Chi phÌ dÂng c s£n xu•t : ∞›ng t˙i  62732Chi phÌ dÂng c s£n xu•t : C”n  62734$Chi phÌ dÂng c s£n xu•t : ∞›ng que  62738(Chi phÌ dÂng c s£n xu•t : S£n xu•t kh·c 6274Chi phÌ kh•u hao TSCDepreciation of fixed assets  62741!Chi phÌ kh•u hao TSC : ∞›ng t˙i  62742Chi phÌ kh•u hao TSC : C”n  62744 Chi phÌ kh•u hao TSC: ∞›ng que  62748%Chi phÌ kh•u hao TSC : S£n xu•t kh·c 6277  62771%Chi phÌ dÀch v mua ngo‡i : ∞›ng t˙i  62772Chi phÌ dÀch v mua ngo‡i : C”n  62773/Chi phÌ dÀch v mua ngo‡i : ThuÍ ngo‡i gia cÙng  62774$Chi phÌ dÀch v mua ngo‡i: ∞›ng que  62778)Chi phÌ dÀch v mua ngo‡i : S£n xu•t kh·c 6278  62781"Chi phÌ b±ng ti¡n kh·c : ∞›ng t˙i  62782Chi phÌ b±ng ti¡n kh·c : C”n  62784!Chi phÌ b±ng ti¡n kh·c: ∞›ng que  62788&Chi phÌ b±ng ti¡n kh·c : S£n xu•t kh·c631Gi· th‡nh s£n xu•tProduction cost632Gi· v—n h‡ng b·nCost of goods sold 6321<  Gi· v—n h‡ng b·n: h‡ng ho·  63211Gi· v—n nguyÍn li«u  63212Gi· v—n h‡ng ho·   632121Gi· v—n h‡ng ho·: ∞›ng   632122Gi· v—n h‡ng ho·: m≠t   632123Gi· v—n h‡ng ho·: c”n   632124Gi· v—n h‡ng ho·: ∞›ng t˙i   632125Gi· v—n h‡ng ho·: tr‡   632128Gi· v—n h‡ng ho·: b·n nŸi bŸ   632129Gi· v—n h‡ng ho·: kh·c 6322Gi· v—n h‡ng b·n: Th‡nh ph©m 6323Gi· v—n h‡ng b·n: kh·c635Chi phÌ t‡i chÌnhFinancial activities expense 6351Chi phÌ l„i vay 6352#Chi phÌ gÛp v—n liÍn doanh liÍn køt 6353L◊ chuy√n nh∞„ng chÈng kho·n 6354%Chi phÌ giao dÀch mua b·n chÈng kho·n 6355#Kho£n l◊ khi ph·t sinh b·n ngo°i t« 6356L◊ t˜ gi· h—i o·i 6357-Chi phÌ dÒ phÚng gi£m gi· ßu t∞ chÈng khÛan  6358Chi phÌ t‡i chÌnh kh·c641Chi phÌ b·n h‡ng
Sale costs 6411Chi phÌ nh‚n viÍn  64111Chi phÌ nh‚n viÍn - Ti¡n l∞°ng  64112!Chi phÌ nh‚n viÍn - ti¡n c°m tr∞a  64113Chi phÌ nh‚n viÍn - BHXH, BHYT  64114Chi phÌ nh‚n viÍn: KPC  64115Chi phÌ nh‚n viÍn: BHTN 6412Chi phÌ v≠t li«u bao bÏMaterials and wrapping  64121(Chi phÌ v≠t li«u bao bÏ - Vn phÚng ph©m  64122$Chi phÌ v≠t li«u bao bÏ - mÒc m·y in  64123&Chi phÌ v≠t li«u bao bÏ - mÒc m·y phax  64124!Chi phÌ v≠t li«u bao bÏ: sÌa chÔa 6413Chi phÌ dÂng cÂ, ” d˘ng Stationeries  64131 6414Depre. of fixed assets  64141Chi phÌ kh•u hao TSC - ci  64142Chi phÌ kh•u hao TSC - mua m€i 6415Chi phÌ b£o h‡nhWarranty expenses  64151Chi phÌ b£o h‡nh s£n ph©m 6417  64171-Chi phÌ dÀch v mua ngo‡i: ThuÍ kho, m∑t b±ng  64172Chi phÌ dÀch v mua ngo‡i: i«n  64173Chi phÌ dÀch v mua ngo‡i: n∞€c  64174%Chi phÌ dÀch v mua ngo‡i: i«n tho°i  64175#Chi phÌ dÀch v mua ngo‡i: b£o hi√m  64176%Chi phÌ dÀch v mua ngo‡i: v≠n chuy√n  64177"Chi phÌ dÀch v mua ngo‡i: b—c xøp  64178-Chi phÌ dÀch v mua ngo‡i: thÁ nghi«m hao hÂt  64179Chi phÌ dÀch v mua ngo‡i:kh·c 6418  64181"Chi phÌ b±ng ti¡n kh·c: Tiøp kh·ch  64182$Chi phÌ b±ng ti¡n kh·c: cÙng t·c phÌ  64183!Chi phÌ b±ng ti¡n kh·c: Qu£ng c·o  64184 Chi phÌ b±ng ti¡n kh·c: hŸi nghÀ  64185 Chi phÌ b±ng ti¡n kh·c - ‡o t°o  64186)Chi phÌ b±ng ti¡n kh·c: Hoa h”ng b·n h‡ng  64189Chi phÌ b±ng ti¡n kh·c: Kh·c642Chi phÌ qu£n l˝ doanh nghi«pEnterprise admin. cost 6421Chi phÌ nh‚n viÍn qu£n l˝Manager  64211&Chi phÌ nh‚n viÍn qu£n l˝ - ti¡n l∞°ng  64212)Chi phÌ nh‚n viÍn qu£n l˝ - ti¡n c°m tr∞a  64213&Chi phÌ nh‚n viÍn qu£n l˝ - BHXH, BHYT  64214Chi phÌ nh‚n viÍn qu£n l˝: KPC  64215Chi phÌ nh‚n viÍn qu£n l˝: BHTN 6422Chi phÌ v≠t li«u qu£n l˝Admin. instruments  64221)Chi phÌ v≠t li«u qu£n l˝ - vn phÚng ph©m  64222!Chi phÌ v≠t li«u qu£n l˝ - mÒc in  64223"Chi phÌ v≠t li«u qu£n l˝ - mÒc fax  64224"Chi phÌ v≠t li«u qu£n l˝: sÌa chÔa 6423Chi phÌ ” d˘ng vn phÚngOffice's Equipments  64231Chi phÌ cÙng c dÂng c 6424  64241  64242 6425Thuø, phÌ & l« phÌTaxes, fees and charges  64251Chi phÌ thuø mÙn b‡i  64252 Chi phÌ & l« phÌ 6426Chi phÌ dÒ phÚngReserves expenses  64261"Chi phÌ dÒ phÚng: ph£i thu khÛ Úi 6427  64271*Chi phÌ dÀch v mua ngo‡i - ThuÍ vn phÚng  64272$Chi phÌ dÀch v mua ngo‡i: Ti¡n i«n  64273$Chi phÌ dÀch v mua ngo‡i: Ti¡n n∞€c  64274*Chi phÌ dÀch v mua ngo‡i: Ti¡n i«n tho°i  642750Chi phÌ dÀch v mua ngo‡i: Ti¡n b£o hi√m t‡i s£n  64276#Chi phÌ dÀch v mua ngo‡i : B∞u phÌ  64277*Chi phÌ dÀch v mua ngo‡i: chi phÌ thuÍ xe  64279Chi phÌ dÀch v mua ngo‡i: kh·c 6428  64281  64282$Chi phÌ b±ng ti¡n kh·c: CÙng t·c phÌ  64283!Chi phÌ b±ng ti¡n kh·c: qu£ng c·o  64284(Chi phÌ b±ng ti¡n kh·c : l≈ t‚n hŸi nghÀ  64285 Chi phÌ b±ng ti¡n kh·c : ‡o t°o  64286"Chi phÌ b±ng ti¡n kh·c: tuy√n dÂng  64287)Chi phÌ b±ng ti¡n kh·c :t‡i li«u, b·o chÌ  64288!Chi phÌ b±ng ti¡n kh·c: ”ng phÂc  64289Chi phÌ b±ng ti¡n kh·c: kh·c711
Thu nh≠p kh·cOther activities incomes 7111%Thu nh≠p tÎ nh∞„ng b·n, thanh l˝ TSC 71123Thu ti¡n ∞„c ph°t tÎ do kh·ch h‡ng v ph°m h„p ”ng 7113;C·c kho£n ti¡n th∞flng cÁa kh·ch h‡ng liÍn quan øn tiÍu th 7114?ChÍnh l«ch l„i do ·nh gi· l°i v≠t t∞ , HH,TSC ∞a i gia cÙng 71151Thu c·c kho£n n„ ph£i tr£ khÙng x·c Ành ∞„c chÁ 7118C·c kho£n thu nh≠p kh·c811 Chi phÌ kh·cOther acvitities expenses 81117Chi phÌ & GÌa trÀ cÚn l°i cÁa TSC thanh l˝, nh∞„ng b·n 8112Ti¡n ph°t do vi ph°m HKT 8113BÀ ph°t thuø , Truy thu thuø 8114>ChÍnh l«ch l◊ do ·nh gi· l°i v≠t t∞, HH,TSC, ∞a i gia cÙng 8118C·c kho£n chi phÌ kh·c821"Chi phÌ thuø thu nh≠p Doanh nghi«pIncome tax expense 8211Chi phÌ thuø TNDN hi«n h‡nhCurrent income tax expense 8212Chi phÌ thuø TNDN ho„n l°iDeferred income tax expenses911X·c Ành køt qu£ kinh doanh<  Results from ordinary activities999T‡i kho£n trung gianIntermediate account V‡ng ti¡n t«ChÈng kho·n kinh doanh%ChÈng kho·n v‡ cÙng c t‡i chÌnh kh·cßu t∞ nØm giÔ øn ng‡y ·o h°nCho vay/C·c kho£n dßu t∞ kh·c nØm giÔ øn ng‡y ·o h°n$Ph£i thu nŸi bŸ v¡ chÍnh l«ch t˜ gi·;Ph£i thu nŸi bŸ v¡ chi phÌ i vay Á i¡u ki«n ∞„c v—n hÛaBao bÏ lu‚n chuy√n” d˘ng cho thuÍTh‡nh ph©m nh≠p khoTh‡nh ph©m b•t Ÿng s£n&Giao dÀch mua b·n tr·i phiøu chÌnh phÁTSC hÔu hÏnh thuÍ t‡i chÌnhTSC vÙ hÏnh thuÍ t‡i chÌnh Nh„n hi«u, tÍn th∞°ng m°i Ch∞°ng trÏnh phßn m¡mHao mÚn TSC thuÍ t‡i chÌnh'ßu t∞ v‡o cÙng ty liÍn doanh, liÍn køt ßu t∞ kh·cßu t∞ gÛp v—n v‡o °n vÀ kh·cDÒ phÚng t’n th•t t‡i s£n(DÒ phÚng gi£m gi· chÈng kho·n kinh doanh(DÒ phÚng t’n th•t ßu t∞ v‡o °n vÀ kh·cChi phÌ tr£ tr∞€c!Cßm c—, thø ch•p, k˝ qu˘, k˝ c∞„c#Thuø v‡ c·c kho£n ph£i nŸp Nh‡ n∞€c+Thuø b£o v« mÙi tr∞›ng v‡ c·c lo°i thø kh·cThuø b£o v« mÙi tr∞›ng!Ph£i tr£ nŸi bŸ v¡ v—n kinh doanh$Ph£i tr£ nŸi bŸ v¡ chÍnh l«ch t˜ gi·;Ph£i tr£ nŸi bŸ v¡ chi phÌ i vay Á i¡u ki«n ∞„c v—n hÛaPh£i tr£ nŸi bŸ kh·c2Thanh to·n theo tiøn Ÿ kø ho°ch h„p ”ng x‚y dÒngVay v‡ n„ thuÍ t‡i chÌnhC·c kho£n i vayN„ thuÍ t‡i chÌnhTr·i phiøu th∞›ngTr·i phiøu chuy√n ’iNh≠n k˝ qu˘, k˝ c∞„c#DÒ phÚng b£o h‡nh s£n ph©m h‡ng hÛa%DÒ phÚng b£o h‡nh cÙng trÏnh x‚y dÒng DÒ phÚng t·i c° c•u doanh nghi«pDÒ phÚng ph£i tr£ kh·cQiy bÏnh ’n gi·V—n gÛp cÁa chÁ sfl hÔu&C’ phiøu ph’ thÙng cÛ quy¡n bi√u quyøtC’ phiøu ∞u „i Quy¡n chÕn chuy√n ’i tr·i phiøu:ChÍnh l«ch t˜ gi· h—i o·i trong giai o°n tr∞€c ho°t ŸngPChÍnh l«ch t˜ gi· h—i do o·i ·nh gi· l°i c·c kho£n mÂc ti¡n t« cÛ g—c ngo°i t«!L„i nhu≠n sau thuø ch∞a ph‚n ph—i+L„i nhu≠n sau thuø ch∞a ph‚n ph—i nm tr∞€c)L„i nhu≠n sau thuø ch∞a ph‚n ph—i nm nayC·c kho£n gi£m trÎ doanh thuG…am gi· h‡ng b·nChi phÌ nguyÍn, v≠t li«uChi phÌ nguyÍn v≠t li«u bao bÏ Nh„n hi«u, tÍn th∞°ng m°i Thiøt bÀ, ph t˘ng thay thø-C‚y l‚u nm, s˙c v≠t l‡m vi«c v‡ cho s£n ph©mDoanh thu ho°t Ÿng t‡i chÌnhTK C•p 1TK C•p 2
TÍn t‡i kho£nLO†I T¿I KHO¢N N‚ PH¢I TR¢LO†I T¿I KHO¢N T¿I S¢N7Qu˘ ph·t tri√n khoa hÕc v‡ cÙng ngh« „ hÏnh th‡nh TSCLO†I T¿I KHO¢N V–N CHÊ Sfi HÓUGChÍnh l«ch t˜ gi· do ·nh gi· l°i c·c kho£n mÂc ti¡n t« cÛ g—c ngo°i t«!Ngu”n kinh phÌ „ hÏnh th‡nh TSCLO†I T¿I KHO¢N DOANH THU(Doanh thu kinh doanh b•t Ÿng s£n ßu t∞ 5118+LO†I T¿I KHO¢N CHI PHÕ S¢N XU§T, KINH DOANHLO†I T¿I KHO¢N THU NH¨P KH¡CLO†I T¿I KHO¢N CHI PHÕ KH¡C%T¿I KHO¢N X¡C  NH KæT QU¢ KINH DOANHHao mÚn t‡i s£n c— ÀnhChi phÌ nguyÍn v≠t li«u, bao bÏThuø, phÌ v‡ l« phÌ0DANH M‰C H∆ TH–NG T¿I KHO¢N Kæ TO¡N DOANH NGHI∆PP(Ban h‡nh kËm theo ThÙng t∞ s— 200/2014/TT-BTC ng‡y 22/12/2014 cÁa BŸ T‡i chÌnh)S—
S– HI∆U TK
T N T¿I KHO¢NTTC•p 1C•p 212340111111112111302Ti¡n gÌi Ng‚n h‡ng11211122112303113111320412111212121805 ßu t∞ nØm giÔ øn ng‡y ·o h°n 1281128212831288.C·c kho£n ßu t∞ kh·c nØm giÔ øn ng‡y ·o h°n06071331133208136113621363;Ph£i thu nŸi bŸ v¡ chi phÌ i vay Á i¡u ki«n ∞„c v—n ho·13680913811385Ph£i thu v¡ c’ phßn ho·13881011H‡ng mua ang i ∞›ng 12131531CÙng cÂ, dÂng c 153215331534141515511557161561156215671718H‡ng ho· kho b£o thuø191611161220171*Giao dÀch mua b·n l°i tr·i phiøu chÌnh phÁ2121112112211321142115211822†21212122TSC hÔu hÏnh thuÍ t‡i chÌnh.TSC vÙ hÏnh thuÍ t‡i chÌnh.232131213221332134Nh„n hi«u, tÍn th∞°ng m°i2135213621382421412142214321472526272822812288292291229222932294302411241224133132333435333133311333123332333333343335333633373338,Thuø b£o v« mÙi tr∞›ng v‡ c·c lo°i thuø kh·c3338133382333936334133483738336133623363;Ph£i tr£ nŸi bŸ v¡ chi phÌ i vay Á i¡u ki«n ∞„c v—n ho·3368394033813382338333843385Ph£i tr£ v¡ c’ phßn ho·3386338733884134113412423431343113431234313343243Nh≠n k˝ qu˘, k˝ c∞„c 44453521352235233524463531353235333534473561356248357Qu˘ bÏnh ’n gi·4941114111141112411241134118505141314132525354!C·c qu˘ kh·c thuŸc v—n chÁ sfl hÔu55 C’ phiøu qu˘564211421257584611461259605111511251135114511761Doanh thu ho°t Ÿng t‡i chÌnh 62521152125213636111611264†62165666231623262336234623762386762716272627362746277627868697071641164126413641464156417<>64187264216422642364246425642664276428737475"Chi phÌ thuø thu nh≠p doanh nghi«p8211821276B¢NG C¬N –I Kæ TO¡N%T°i ng‡y & & & .. th·ng & & & ... nm & & & ..(THEO TH‘NG TØ 200/2014/TT-BTC)T¿I S¢NM„
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