CƠ SỞ THANH HÓA – KHOA KINH TẾ
BÁO CÁO THỰC TẬP
ĐỀ TÀI
HOÀN THIỆN CÔNG TÁC KẾ TOÁN NGUYÊN VẬT
LIỆU, CÔNG CỤ DỤNG CỤ TẠI CÔNG TY CỔ PHẦN TẬP
ĐOÀN ĐÔNG ÂU
GIÁO VIÊN HD : TH.S. LÊ THỊ HỒNG SƠN
SINH VIÊN TH : ĐẶNG THỊ HOÀI
MSSV : 11019763
LỚP : CDKT13ATH
THANH HÓA, THÁNG 06 NĂM 2014.
NHẬN XÉT CỦA GIẢNG VIÊN HƯỚNG DẪN
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GIẢNG VIÊN
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NHẬN XÉT CỦA GIẢNG VIÊN PHẢN BIỆN
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MỤC LỤC
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LỜI MỞ ĐẦU
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CHƯƠNG 1:
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CƠ SỞ L? LUẬN VỀ HOẠT ĐỘNG KẾ TOÁN NGUYÊN VẬT LIỆU,
CÔNG CỤ DỤNG CỤ TRONG DOANH NGHIỆP
1.1.Những vấn đề chung về hoạt động kế toán nguyên vật liệu, công cụ dụng
cụ trong doanh nghiệp
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1.2. Kế toán nguyên vật liệu, công cụ dụng cụ theo quy định chuẩn mực kế
toán việt Nam.
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1.3. Nội dung kế toán hoạt động của nguyên vật liệu, công cụ dụng cụ theo
chuẩn mực kế toán việt nam.
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Sơ đồ hoạch toán như sau: (1.1)
1##8
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- Sơ đồ hoạch toán: (1.2)
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h Sơ đồ hoạch toán như sau : (1.3)
1 ##8
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Bên nợ: :Y % . Oru&' " - /-+ #?% .? -Z #+
A'@!&"Z(+v‹:Y-8Z&'" -R+<<K/<Z?:Y!." -
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A'@!&"Z(+v‹:YzR+<<K/<Z?-Z'!"7<
Bên có ::Y%.B+zL-F(J:<w?:Yz!
<<K/<Z?:D"75;0456D/
Số dư nơ::Y%.B+zW<-<w
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%&'()##"#*+,-(./#-0 12#!
Sơ đồ kế toán NVL,CCDC theo phương pháp kê khai thường xuyên(thuế
GTGT khấu trừ)
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Bên nợ:j.-8K:YOrhzCW<9;4K/4>-<w?:Y
Orhz/-+:<w
Bên có::YOrhzL-F(J/)4X:<w?<.-8K:Y
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CHƯƠNG 2
THỰC TRẠNG CÔNG TÁC KẾ TOÁN NGUYÊN VẬT LIỆU
CÔNG CỤ DỤNG CỤ TẠI CÔNG TY CỔ PHẦN TẬP ĐOÀN
ĐÔNG ÂU
2.1. Gi{i thiệu khái quát về Công Ty Cổ phần Tập đoàn Đông Âu
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