luận văn quản trị kinh doanh xác định kết quả kinh doanh và phân phối lợi nhuận

bw
/
r"'t,
TRUONG
E4I HQC TRA
VINH
KHOA KINH
Ti, LUAT
VA NGO4.I NGII
Bo MON KINH
Ti
DAOCAO
THUt TAP
TOT NCHIEP
DI' TAI
:
K6T
QUA
KINH DOANH
VA
PHOI
LqI NHUAN
XAC
EINH
PHAN
Sinh vi6n rhrc
h;en :
Ld'P : CAOTKTA
Kh6a:2007-2010
: PHAN
THANH HUYION

LAM Tnl
Mi xuAN
ss
Trn vinlL thing06
nn'n 20r0
MODAU
sitS(a
.!
DATviNDri
NGHrtN
allr
lroDg nhnne niD
giD
ddy. Dtroc la.6 Dhnng chuydn bi6n rd |€1 re moinrirt kinh l€.
chinh ri. xri hOi. h ninh
qudc phnns.
dic bier
li vd
li.h r;
Dn li k;t
q$
!a'i nhnDg
chinh stich dii nrni lrong
viac quio
li di;u hnnr r;r hnh li
qudc
dan
-lione
d6
liec

oiirl'.ii
\
\.r' .r,
.lo.r
' d rl,rLri:pl r'6
ro
r
r,o.ng l 'j r - rr
)iL
la
nhiem
!u
hirg diurronghoat dingki.|.loaDl\ li
n\it
cdne
qr qua.
ro.g, lhOngqua
vai lrn ;in ka roin. do.nh nshieD sc llnr lhiip diy ln rhdng Iin drlnh ch6ng, kip lhdi
vd ti rhinh vnk.l
qon
hoitd6ne kinhdornh dd rud6 dd E cnc
quy&
dinh kinh 16
phn
hdp, kip Ihdi !a hiauqun
Ke
onn
xnc dinh kit
qu
knrh d.xD[ r,i

Dl)in
plr6i
]oi nluhn cnne h n6t kheu
quan
u
inA
r.oor 1
r.r,or
\i ro
11'
!
'
c
l""
'
o'grrn'gr_
tucr"yaJd
d.rl,l.'do l,rLl.ilplvlril 't., l.i'.' l'.'.1,6r'JlD !ir.J\.rnl-lJ u6n
rxi vi
lnil
tuiin cnndo.nli tre|iif.
\.,i.'st'.1.'tr
r''d.
'l
.li,
i
.l'
"
' 't' ,., dr; -
lbil).oiau

-
rl \'.'Jir'l
'cl'f
\11
'.1 '
.t"l
'l r i'1. r',rtr\;'
;.',g.o
bdn dC didiu lu md6ng.li mal c6ngcu dichi r hiru hieu nhdtde thnc diy sin xuil
kinh dolnh cna doanh
nghiJp.
Nl lr,hrccrir'.t'.' rr. . r'r,t \ | .1.
"r
r. ro'r.r
\.
l,-l.r"1n $,.1 ol'l;l
t',.
ida.'n ,^i'icr,gr'o' d{"
!' ;;r,gr'or
tr. oi'ii nrr'.
disau lnn hi;u cllns rlc
ki
loi,n. cn rin chon di lii
x:ic
dinh
kdr
qu,i
kinh
dornl'
'ir

plin
nl,iiliri
nhu n
.:.
rlrvc'Irtu NGurtl cir'r,
Muc tidu chn
yar
ln l.in |. kar rtLi' ho.( dang kinr do.nh cnr do.Dh nghiep !i
phiiD
Dh6i
loi nhuiln ftnl oiich fidr 1r.
hlrri li \s.i] n
sinD
doiDh
nghiaF
d.itrh
gia
chhh
\dc lai hay 16 tong hoat d6ng kidr rd. fn d6,liD r ngryiD nhin !d rft n nhnne bian
phap
khic
phuc nhnng
lau
karn
ilt
A(ip
phl]lr nll.g
c
hi€!
qli

si. xlrr kinh
doatrh
cn. doa.h nghiap
E
PSAM
VI
NGHION
CtTU
KhODg
gihn
nghi€n ctu : T?i COns
Ty
C6
PhAn sach vA Thi6t Bi
Tt ngdy
2614,2010 d6d ngdy 7/64010.
nghiC! c'ln:
Bdi kn6a lul. duqc nehi€t
rd chl nghien c!! so
I'nrc ve *6c dinh ket
LOI
CiM O'N
F){!c4
$di
gian
ha.
6p.
ren luygn
lai Trwng
vir

qua
thiti
gian
ti€P xuc
ih@ r"i thO'g
qua
rinh
hrcdpra oig
lv{oPh-rs"
h\d
lfierBl
fruong
Hoc lrA
vinf ddn
em da hodn
rh,nh bdi
bro cao
rhLrc
6p
r6t nehiep.
c6 duqc
k6t
qui nav h nhd
sF
tr6ch
giAng
d?y
nhier rinh
cn!
qui

rldv cO
cims ss
ginp
d0
6n
tinh c|ja
qut
c6'
4h
chi trcng
COns
Ty c6
Phin srch
vn ThiA
Bi Trddng
Hoc Tii
Mnn
ldng
kinn tang
vA bi6t
m sau sic
en xii chan
ihinh
c'n d
:
Bd
gign
hi€u
Ttudne
D?i Hoc

TidL Viin da
tqo diau
ki€n da chnng
en duqc
hA'
€p
va t6t
ngniep.
Xin chan
tbanh
cim d
qli
Tbiv
C6 TNdne
Dai Hoc
Tle \4nh
dd
phq
tr6cb
giAne
day
vd
Qn
tinh hudne
dan DIc
biet U cO
rhar Thanh
Huv'n
dd
€n

linh
hudng
did €m
lhtc bien bdi
bio cdo
thrc
6p
r6t Dshicp
ndt
xin
chen thdnh
cin on
Ban Gidnr
Ddc C6ns
Tv C6
Phan Sdcb
va ThiA
Bi
Tnrdng
Hac
TId Vinh.
cnc anh
chi. cd
chn
phnne ki: todn
de
ginp
dd
tao diCu
kien

thuan
lq, cho €n
!a n{
tht i
gian.
.uns cip
th6ng rin.
rdi liiu cd'
thia cons
nhu
vi€c
tl6ng
edp i
ki6n da
si,:ip
em
hi'an thdnh
t6r bii bdo
ciio rhuc
laP ti5l
neliep ddv
Em chah
rhdnh bi,
d I
NHAN X6T
CUA CO
QUAN
THIIC
TAP
,.,@ca

;: ll
cb?,1"+ cr -;J.
; .t:.".i bt 1''1aTA,r
t/"J" +ta
. .o^.1. ^ :1;
"
CJr. lru' 4;on
.
a)
lg.rhans.,0.Mm 20l0
.f" ;",:R
:(,.',1tiiiii#
'\
taut'rc
nYY
r.'
"-,;i9
MVC
Llc
b0c€
Tnng
CIIttONc
1: ,,.

I
pHrJoNG
PHriP
LUAN Va PfiU'Ol\C
?ni(P
NCHISN C!!

1
l.r PHUoNC
PHI|PL!aN.

Ll.l KitQuiHoatDonsKinhDoitrh

.
'- ''l
Ll.2 TdiKhonnsnDung
. . .
. .

4
l,1j
K€ToinPhliPh6iLqiNh,hn.

. . .
.
2l
r.2PHUoNCPHaPNCIlrlNCUIr
.
.
23
1.2.1 PhuoePhtpchofvi,ngNghicncnu.

.
- 23
1.2.2 Phudg
Phiip Thtr thips6Liqu

.
. .
23
l,2.l
Phud!
Phrp Phan 1 ich 56
Liau .
. . .

"
23
PIiAN
TicH KiT
QU.i
KTN|I
DOANH
Vi
P|JAN
PHdt I,gI
NHUAN TAI CONG
TY
cdpB,iNsAcH&TrntlBlrRUdxGHQcrRiv|NH
.
. . 24
2.r ordlrHrEu
vicoNc
rY

24
2.1.1 LiohSnHlnhThinhViTln[

l]ifh
HoltDOngKinhDoanh.
."
24
2.1.2 Eq. Di;r
adn-
lJc
(c
lo.n l.
'
61b
l)
.
28
2.2THITCTRANC
VE
XI\C
DINH KiTQUA
KINIIDOANHVA
PIAN
PH6I LOI
NHUAN
T,1|C6NC
TY

.33
2.2.l XicDinh
KdtQuiKidli
Doatr[
. .

.
]3
2.2.2 Phtu
Ph6iLoiNhuan

.
. .
. 47
2,3DIEMMAN|tolEMYt:ucuAcarNcrY
.
.
48
2.4IltUaNLqrVAKH6KH^NCIJASINH
VlaNDITHUCTAP
.,.49
2.5 KET
QUA
OAT DUCJC

. .49
CHUONG3: ,
.
"
s0
KtT LU4N
vi KrriN
NcHl
,
. ,
50

3,rKATLUAN ,,
.
. ., 50
3.2K16NNc111
. .

- ,
s|
Tar
LrDu rHAM
KH,iO
.

53
DANH
MiJC C,iC BiNC,
Sd Dd, HiI\'H
eocqca
BANG 2.1 : Bdo
cAo Kr6T
QUA
HoAT
KINH DoANE
BANG 2.2 : KI ToAN
DoANH IIIU
QUA
2 NAM
2006
-2009
BANG23:K€ToANcr

Pd
QUA
I'AI NIM 200&2009
.BANG
2.4 :
I<S ToAN &ic DtItH KtT
QUA
KINH DoANH
Brdu bO 2.1
, Tr$ rSN DoANH llJU
HAI N,{M 2008- 2009
.BdIu
D0
2.? |
TI$ I{IEI{ cHI ?Hi cirA tlal
NirM 2008-2009
Ki HIEU cAccUM
Tir
vliT Ti.T
b.CE!r
2, D'l'T
: Doann thu thuin
3.
DTHETC : Doanh lnu
ho dong tiri chinh
4. TNK : Thu
nhep kn6c
5. GvBs
: cid
vi5n

bdn
hdns
6.
.
CPTC:
Chi
phi
tAi chinh
?. CIQLKD: Chipbiquin
li
kinhdodrh
8.
cPK : ahiphi
khnc
9. GVBHrI
: Gii !6n bdn
hdDg b6a
lO.CvBtlHDV:
Gi6 v6n bdn
hdne h6. dich
!\r
ll.CPBH i Cni
pbi
b6n hing
.
12.CPQLDN rChiphi
quin
li doanh
nehiop
ll.LTK

: Lai todg ki
l4.TNDN: Thu nhap
doanh ngniep
15. XH :
Xa h6i
I6.XDKQKD:
Xncdi r kijr
qld
kinh doanh
l?.PPLN:Phan
ph6i
lgi nluan
18. EDTC : Hoal d6ng
tdi cbinh
19. riDBT
: tloal d6ng bil $u68
20. CP : Cd
phdn
2l.TscD:Taisan
c6 dnnr
22,KD:Kinndoann
23.TM:TianFit
24.TCNH:
TiaD
goi
ngan hdne
25.QLDN:
Qudn
lY
doanh n8biep

26. DN
: Doadr nghiqP
27. ScK
: S6ch
gido
ldoa
28. SGv
i Sdch
gi6o vicd
29. GTCT
: Gi6
tri
gia
tdlg
30.
N\|L : Neul4n
val I€u
31. CNV
: C6ng
nhan
vien
32. CCDC
: C6ng
cq duns
c!
oarAr,xAcorNtrxtro!\krlHDo^N'r!\Prl.irPtror''OrNrIr4!
1i
s'
cHUltNc
|

:
PHUoNc
PHAI Iru{N
v,\ Plru'oN(;
PniP
NcHIi-i\i cil!
1,1 PHdoNC
Pll^t
LtraN
l.t.l
KatQui
UoittDOnq
Kinh
l)ortrh
Cic
ldlni
nii lion
qtr,n
Doanh rhu
ft hoal d6ng
sir
xuar kinh d.anh:
Ld
bdD bO
si; rian
(hu
dtroc d.
bdn sio
phanr.
h':n1g

h6' clng
cip
lao !u dich
vu
clr.t,.\\.gluo'l'.l
i-'J
\'""r"
'l
r^'
-
lhx nbiP
hoal d6netiichir'li
LdcnckhoiD
lhu duoc
docic
hoal dnrgriichnrh
mang
lai $uliicho!!y
ldid€n
sni,
ldi nhuan
rtwc chia
vl c.i.
lnichnnr
k|ic ona
domh nghi'p
-
Thu
nhip honrddng
birrhwn-!:

Lii ciic
khoin nN
rlip
kh6ng maig
{inh lhir
rh{dDg
\ut'n
(igodi
clic
khoin dlu
nheplren).
kh6nslAldi
lif
lailronskj
nht llrtrh
lolill 1ii
sin. lh!
phal
do
!i
phan
hqpddng,,rruDqkhodoidnxr:rl!.hoinnliif
dtpho'8
C6 ddqc
doanh th!
climglon
sinphi'n
linn tu dtroc
khich
hingchiF

nnin
v'
gii
ri
vd
gii
rrL
su durg
-Doanh
lhu
h nguan
lii chinh.hr
)au
da
dam bio
targlii
ce' khoir
chiphi
snn
xuil
kinh dornh
dinr btto
cho doinh
Dgbilp
r'ii sir
ruil
giiin
don
lii sdn
xu'l

-
l.d ngudn di
.hnnr dd
doanh
.shiap llr\rc
hitn ctic
rhidnr
!r
di;i
udiNhd nu''c'
-
Le ngudn
tii chnrh
d! doanh
nghiqr.o
lha rliaDr
gia lien
luan
litn k€l
voi 'dc
doanh
nshiCt
khtic
-C6pphin
rhnc.hy
r6c d(l
luinchr]_in
crir
!(nr luu dong
Doanhlhtr

ln hoi,l
d6ng kinh
doanh li
khonn llrlL
do sin
plriDr ii€u lhu
denr lxi
+
Thu do
bnn $dnh
phin, lao ru dicb
vu rn ngoAi.
gid
li san
pham
xual
dnng
noibO
tl€n bi6u
lnng,
efu
v6n li!.
doanh cric
khoiD thu
lidr
quan
d6n
liCc b'n
snn
phin, thu tnJ

gia
cna Chinh
Phn
+
Doanh thu
tn hoil d6ngsin
$ir
kinh doanh
sa duoc
tru
vio
khodn
siin
iru'
-
Doann
lhu ln
hoal ilong
Gi chinh li
klioin lhu
dLoc do hoil
d6ns rii
chnrh den
lai
+
lhu tn lian
hi nsan
hdne
I
Thu

ftchia Ei
lien doanh
+Thu
rn hoat
d6ng diu lLr
chims khoir
+
Thu
tn nrua btn
ngoait
h.! .ic khodn
chenh lech
neoai le
+
Clc khoAD
hoin
nhdp dvphnng
+
Cic khoAn
th! ddqc do
thuC liistr
+
Hodn nhip s6
dtr
phd.g
gian giti
chrhiS
khoan
+
Thu

nhAp
vi cic di! luho
d6Ds(iitLNkhic
Doanh lhu
d hoal dong
bil lhu@g
li rlnr nhlit
ln hoal
khong drvdig
xuven nhu :
+
Thu
lu lh.nh
li nlircnsbdtr
rAisnn ca
ili|h
+Thu
ln ben
vit ld.
hing h6. du
lhoa
+
Thu
tir
lhmh lrl cong
cu dune
cu da
phin b6 drl h!
hdtrg
+

Thu lir tidn
ph.r
do
viphon hoodnnekinh
ri
Li
gia
thlE
ri cu
cdc thiurh
phdn
hing
hda xuil kho,
.hi
phi
lhvc
16 d' th'
hieD ho
vu, dich
!u
c|o
khdch
hdre
-
Chiphi
bin hing
:
La cn.
khoin chili€n
quin

daD
qui ti'nr liar lhu lh,inh
phin hdng h6a
hat cung clip
dich
vu,l.ovu cho
khich hing
-
Chipli
quarn
li doaDh
nghiql:
Ln ctu
khoen chi
phi phuc vu cho c6ns l.ic
quin
li
hinh chinh
kinh doanh
vd clic
thoen
chi
phi
khnc mang
tinh chiil loin
dooh nghiep
-
chi
phi
hoat {lang tai

chidr :
Li
cdc chi
phi
hoal
done lii uhinh.bao
gam
cAc
khoanchi
phihoicciic
khoi'n
16 li6n
quan
di:n cdc
hoatd0.g
rdichinh cn! doaDh
nghiep
Cniphihillhume
Ld
cnc khoin chi
phi
kh6ns rhudne
xrven nh!
chi
Phi
lhanh
li TSCD nop
phat ri ph?n hqp ildfg
.lhdongphipxtic
drnh

k;rqul kinh do.Dh
-
K6l
qui
hod ddng
stn xrit kinh do.n|:
Li khoin
ch6nh lech
gina
doaDh
thu
lhuin
va cung cit
sirr
phim. h,ing hor. lao
v!,. dich vu
rdi
git
rnn! toin br5
cna sdn
phin hdng ho ldo
vu, dich !u.
(CAc khodn
giid
rru
gdnrl
ban
bi tr lai
vi
$$

xoit
hing
ban. doanh lhu hine
GTC]
drco
phvmg
phdp
Chlphi
lach
giia
rlnr nhiip rhun
v6 hoql done
tai
ffi
=
Tdng doanh
thu bin sir
hdng h6! cung cif
lao vu,
-
Kijt
que
hoal done
bit
rhuong:
Li clGnh
rhui,ng
ldi chi
phi hoal d6ng
bat lhu@e

ldch
gina thu nhap
thuen
Kijl
qui
sin
xuir kinh
dornh cla
do.nh
nghi€plongk'
lir I IDTC
lnHDBI
-
Kal
qld
sen xuAt
kinh doaDh
dusc
tons ki
do cic lioat
ddns
rhC hien
qua
Fi,16.
lii k;l
qui
liri chinb
cu6i
.nng cna doann
nghieP

dal
stu
xuir ki'nr
doanh
va, hoal dong
khiic
nan8 lai. N6
1,1.2
tni Khoin
sn D'rng
Nh6Dtni
trnonn
thtlrion
do,nh
lhu:
,
Tni khodn
5lI
Do.nh $u
bin hing.n
cune
cip dich
vu Tii khodn
niv chi
ph'n
6nh
doanh lhtr
cn. kbii
[org
sin

Pham.
li]ing hai
di bin ho'c
dich
vu de cung
cAP
.h, kr.h
o.ng
Duo.
"
. ir,. r'',
1'r"'
,hor'eonanoi
l"rtu
i'1ha)
-&!!4q
' (ar
cnuycn.,.
l
Fr'.j r0
l
ni r.r
''
oo. 'l' mu
r'
'rir'
+
Cu6i
k' rA
chuyai.loanh

thu
srng TK 9l
I de xlc
dilh k'l
qud
kinh d@nh
-
BCn cdi
+
Doa.h
thu thvchidn
lrongkj
+
Tii khoin
sl l khnre
c6 s6 dt
c$i ki
{6j
d!!Sr-bi!
4!l!
TK 5
| I c6'1 l
K .ep 2
ffi
5
l t.l : D@nn
thu
b6n hdng
511.2:
Doanh

lhu bdn
lhdnh
Phim
511,3;Doanh
lhu
cung
cip lao
vu. dhh.lu
5I
L4: Doanh
thu
tq cip.
rrg
giri
?hums
ohdp
k6 toen
ndi
s6 hoal
d6N kinh
ta chil v€u:
-
Bdh
sdn
phdm,
hdng
h6a, dich
vu
lheo
phuong

Phtp
lrvc d6p:
NqTK
l1l.I12,
lll
.
(dng
giii
lhanh
loan)
c6
TK 5 I I
Gie
ban
chua ud,
iip dung
theo
phddg
Phdp
khSu
lrn 6n6)
i6fi 333
(hdng h6a
chtu rhu6
cTcT
rheo
phudng
phap knAu lru)
-
Bdn

theo
ph!6e lhrc l.iL
g6P:
NqTK
IIL,I12,131
(6ng
gi6
lhanh
toln)
C6
TK 5l
I
(heo
gi6
bin thu
tidn mor
lan)
C6 TK
333
(VAT
rheo
Phudg
phiP
khiu
tn)
C6
TK 338-7
(doanh lhu chLm
lhvi
hien khodn

ch€nh
lech
giila
sO ii€n
b6n liiL
-
Cu6i
kt kdt
cbuyen
toin bO
doanh
rhu
Phir
sinh
Nq TK 5
I I Doann
thu bnn
hirng
h6a dich
!u
C6TK
9ll
Xdc dinh
ka
qud
kiDh doanh
mne
ki da
x6c dinh
k€t

qua ki.h
ffi
-K€t
=TM,
TGNH
56
lidn cdn
phai
lhu
khdch
l3l
'
TK5l5 Thu nhap
ho4t dong di chinh
+
Thu€ vAT
phai
nop rh€o
ph@g
phdp
trrc ri6p
+
Cu6i
ki k€t chuyen
ciic &hodD thu nhap hoar dons
$Li.hi.I sane kA
qui
hoat
ffi
GTGT

phdi
nop
(heo
rK5|.5 2
+CAc
khodnlhu
nhipho.l
dinglhi.hi
r nhuhi
bin
chnng khodn
liicho!rv'
6ilian
gni, lii cLia
ho ddng
litn doa.h.
liii cho
lhu! lrii
sin. khodn
thanh
toin duac
-
lhudobitdi,ngsiri
clnLvin
nhlltng
t,ii sir cho
rhue ldi
chinh-
hoin nhap
dtr

-
Tni
khorn
515 khO.g
co slj
du cudi k!
lhuoE
phtlt
k6 roan
.r6t s6 hom
linh t
drn
l1l
-
Dodnh
thu c6 rLrc.loi
nbuilndLl(rc
chiaph.ir
sirrb lrone
k! ln
hoxt ddng
tdi chinh
NqTK
I Il. I12.
ll8-
fhu bingliiD
nr:'l.liin
gLiingnn hing
pndilhu
khnc

No TK
22 1
-
D;u
r chdng
thotin d:]i
hm
(
rin c6 rr]|
hing c6
thi'u)
Na
IK 222
-Cap
v6r lien doxDh
(lhtr rhifb6$ne
v6neip)
C6
lK 515
'lhu
nhip
hoal dong
lirichnrh
\c,K.ll\l llr. l/ll
''''i 'lxr\'{n;
roJ i)
(
lli.lr(l
ll,
'

',l:
'r
cof
JJ
i' ;
'rorn
c6 TK 5
1 5
(s6 chdnh lech
Li
gii
L,tr
Lon h@ lj
gii
r|tn
s6 k' ro'r)
Doanh rhu
d; bai
bfu tli,ng san.
chur&
nhudns
raisin.cho
rhu€rdisin:
NoTK
I I l. 112.
lll.l38
l idn ral,
liin
sLii
tein hing

thu khe'h
hi\ng
phni
lhu
C6
TK 515_
Thu
nh,if hoirl
ddre ririuhiill)
C6lK
l3l
(vATthco
Plircngplitl]
khiu
1'n)
-
IIoin.hnp
ds
phi,ng gii!
eil
ililu
t' chinrs
khonn
\JIl. 20-Drr'o
;'1gi
.d''l
'o r\onIt
'I'd'
Nq TK 229
Dd

lhdDg
giin
eii
diu r!chung
khonn diihan
C6
TK 515-
Thu nhnp
hoal ddng
lli chinh
'chidr
khiu $anh
to,:i dwc
huone
do thanh
roin riaD
nna hdnsrrd@
thoi han
dud
NqTK3ll
_
PIii ld,
nguoi bin
C6
TK 5li
_
Thu
nhnp hoirl
d6ng lr'Lichi|b
Dar^r,

r,i(
hr\H R[
|
o!
i kr\Lqg!]l
sH
L.
itNi
\' 'iN
Di
t{r. \!
Dr\H ki I
O'
\ kr\H Du\\rr
\^
Prri\
rrror rqr
\Hr i\
Cu,5i
ki kir
chutan toAn
bO rhu nhrt
ho.r ddns di
chinh
phil
silh lrone
dinh
k6l
qui
kinh doanh.

NdTK 515
Thu
nhip holil dine
tiichinh
C6TKgll
Xircdinh
kar
qua'
kiinr
do.dr
lniphii:u
holc
loi tuc CP
-Phii
rhu
khiLch hiing,
phdi
ln Fi
hiiphieu, ci,
Phiou.
luQc
chia thu bing
nguyen
liine
h6a tn hoal
d6ng lien doanh
'1K12t.22t
. 222
'lhr
nhip rn ho?r dong

lien
Hodn nhnp du
phnng giinr
TK 5I5
nhdp tu hoal done
tii chinh
TK 5I5
ffi
, xic
D'NH xiro!i
(rNH
Do^Nrl
.
TK?lL:
Thu
Dhap
bo d6ngbirlhu&re
Kel caul
+Cu6i
ki k6l churan
cic
khoin th!
nhiipcna
holt dong
b:L $umg
sane
TKgll da
{ic dinh
kat
qud

kinb doanh
-
Be. co:
+
Crc khoin
rhu
nhiP bil
thuims
nhtr: Ctic
khoin lhu
do lual
tha'h It
tdi sdn'
$u
vi
ph|]tu 6o.p d6ng,lbu
d!(r
Do kh6
dni. ho:in
nhAP dv
phdng
duqc
diEn
giifr lhua. di sA[
lht!
rn li
ghi
r]ru nhll
hoat dOne
bil lhvdne

khodn
ch€nh
Gch
ginRchi
phi
lich lrudc
vi
chiphilh(!c
16
phil sinh
+
Cic
knoin na
phni
rri
nhrmg khdng
xiic
dinh duqc
chn nq,
cdc kiodn
lhu
nMp cla
nhing
nrm ttud
bo s6r'
T( ?11 kh6ng
cn s6
du cu6i
ki.
Phuo.e

phiip
kdtodnnor
s6hod
diD! ki
16chrl t6ul
-
Thn tidn
khdcb hdne
!i
pha$ hq
p
ddng
N(r'fK
lll,I12,lll
fianmdl.riangninennhiLng
Phni
thu
khdch hine
c6TitLI
IhunhapbArthuos
-
Tru
vdo khonn
ki cuQc
ki
qui
Nq
lK 318.3r4
c6
TK 7l

I
-
DLqc
bio hienr
b6iihumB
NqTK
l1l. I l2_
Tidn nit.lidn
sni
ngnn hine
c6 TK
7ll
-
Thu
nheP biii
lhrong
-
Ddng thoi
ghiC6 TK 004
Khoin nq
phdi
lii
nhrmg khOnexic
dinh
chn nd
NqTK
3ll
Phdi lii cho
nsddi ben
NdTK 338

-
Phdi
ri
phiin6p khirc
C6 TK
?l l- Thu
nhnP bil
lnrils
ffi
oi r,ir: x,icorNn
ktrau^ xrNts
-
cu6i ki k6t
chuyai
rodn bO rhu
nhap horr
dongbir
dinh
ket
qud
kinh dolnh.
NoTK 7l
I
-Thu
nhaphoirdo.g
bAt rhutng
C6TK91l
XAcdinh
ki:r
quikidrdouh

rhums
phrt sinn mng
ki d6 xrc
TK I
I
I.LIL
-1
hu nhip
va nh(9ng bnn,
lhmh
ti
tscD bing
l M. TGNH
-Thu
liin
ln khoin nq
kh6 ddi
'l
hu Iian
!i
tha,N
h@ ddng.
Khonn rhua duoc
Nha nufc
tra
-
Cic
thonn lhu nhapkhic
bine
TKTII

bin
l SCD
lK 138
-Phili
rlu
khac tn hoa(
di'ng
Cickhoin
nd
phili
lrd khongxic
dinh duoJ
linh
vio .hi
phi
bil
lhtnrg
-Khoir
phdi
ltrjL
phii
nip
ki ctdc ki
-Kh!
r
chc,h li.r rhq.
ta.hL
fhi
TM
rK ll t,ll8,lll.ll4

ffi
TK 335
Di rir:
x,ic DtNn
Ktrau^
(rNts
Do^rrl
NhOnrni
khoin
lhahien
chi
phi:
.
TK 632
Ciii
liin hinc b,i!
phininh
gia
v6n cna
snn
pha
,
hingh6a
lao vu. dich
&ls!!-
+thdnnnhsiir liio cn. sir
Phnm
ns ha dich
vu- lao
vu di lieufiutrongky'

+
Khonn
cbenh lech
ciir.
si) dv
phdDg
girito gili
hins rin
kbo
Phii
DP
ndn nav
phiildn h@ khoin
d,i lip du
thdng
oiml.iroc
+
Khoanhao
h!1,
mar niil cla
hdng lrir
kho sau khi da
tn
phdn
b6i
rhuing do l6i
duac
tinh vio
gie
tri hinel6n

kho
nri
phni
rinh vlo
gi.i
v6n.
-
cu6iki
kar druyan
gie
!6n s.ng
IK 911 de
x,i. dinh k&
qud
kinhdoanh'
TK 632 kh6ngc6
s6 du
c!6i ki.
Pb@s ohip
k; roan
m6r s6 holl
d6n! kinh d
.hn
vdLr
:
'l
hdnlr
phin,liiDg h6r, ruiil
kho lieu lh!
di xiic dinh

rietr lhu :
NgTK 632
Gii
vdn hdngbin
C6 TK 154
Thnnh
Phdm
C6 TK
156 HjrnC
h6a
I-uor!o@
"d'ol,"ag
i,' . Ji
'r'o'Il'ol'
i ip n,n
nav l6n ho
s6 o
'
phdne dd Fp d ni€.
dd ki:loin
nlm lNdc rbi
s; chenh lqch
ltn hd du.m
laP lhed:
Nqr TK
612
-
Cii
r6D hiing btnr
C6 TK

159
-
Du
ph,jng giin gin hing ldn kho
-Nguc
liiis(i.hCnh
ll:ch
nh6 hor
ghi:
NoTK l5r
-
Du
phong
gidm gia
hing lan
kho
CdTK
6112
-
Ginv6n
hiing bdn
+
c
v6n cn! sin
phiDr,
hinc h6a
.lao !u. dich
+
Khoin chi
phiwd

tunc
binh lhuitdg
kh6ng
ri .,\'
, t^c
t!-',
.a
-
Phnn anh
khodD
hao
hul n,l
Inllcna
hnng
rin
kho sau
khi
de rru
di
Pba'
b6ithlurg
NqTK
632 Gi6vonhlngbnn
c6TK
152.
156,
138(
l33 l
)

Cu6i
ki
k6tchutAi
bin bO
eiti
!;n hine
h6a dich
vu
d' xdc
dirrh k6t
qua kinh doanh
NqTKgll
Xdc
dinh
kaLquikirhdo'nh
C6 TK
632
-
Gii
lnn hile
bin
.
S0aIAhqcllonn:
t5?
Chiphi
-cidv6n
.
TK@l
Chi
Phi

bdn hdng
Khiiiniem:
-Chi
phi bdn hdnglA
chiphi
p|etsinh irongh60
tinh
|mlhons
snn
phan
hang
h6a-
lao vu.dich
v! cns doanh
nghieP
-
C\i
phr o"n h
'
g pl" 'h
'aiJ l.
I'
nong
drc\
ahnn
n; n
snn
pham
hdng
hda

lao
vu dich
vu dii lian
tlru lrong
Kv
-
D6ivdi
nhnng
ng,inh
cd
chu ki
sdnxlil
kinh
doanh
dai rong
thu
ho{c
danh $u
it thichi
iban
hine lrong
kise
ka chuven
viLo TK
142
(142 2).
6vtrD
rHAN
rHArrrHt\iN
flH

LixrrrrMY
rliN
KC! !!!!:
+
cic khodn
chi
phi
tlift
sinh
lrong
h6a lrinh
lieu
thrr sdn
phen hdng
hoa nhu
chi
phi nhAn!ien.
chi
phi vtl liau bao
bi
chiphic6nscq'
dungcu
chiphikh6uhao
lsr D
ch':rh
drch
Iiu
'
!o
r

\ hfio
r'riir'Nh"'
+
cac
khoid
giim
un
chi
phi
blin
h,ing .
+
Cudi
ki kil
chuyen
chi
phi biin h.ing
srng
fK 9ll
de
x'c dinh
ka
qud
kinh
Tdi khorn
641
kn6ng
cn s6 du
cr6i ki'
N6i

dune rhin
inh:
TK64l
crt?
lKdP2
641.1:Chi
phi
rin
licn
641.2:
Chi
phi
vlt
liCLrbao
g;ft
641.1:
Chi
Phi
duns
cI dir dnDg
641.4:Chi
Dhi
kh^u hao
TSCI)
641.5:
ChiPhi
bdo
hinl
(rl.?r
Chi

phidich vu Dra
ngoii
641.8:
c;
phi
bing
rian I'hitc
NgoiiradCphuc!uyduciu.n.qu
Lrkatohcnnrdnrddrenchiri6lT(641
.
lK 642
-
Chi
phi quln li doanh
Dghiep
Khii
ni0m:
-
Chi
phiQLDN ld
nhirog
chi
phi
Sidn
iiil
phuc w clro c6ng
t6c
quin
li
chung

cna
doaDhnghiepgbnr
c6 chi
phi
hi.h
chnrh
r'j chiic
vin
phdtrg rd cdc chi
phi
khAc
co
lien
quan
d6n
holt d6ng
khrc
cirr doanh
nghiop
-
vi
neuyen
tac chithi
QLDN
phir sinh lrong
ki
dwc
phaD
b6
h't cho

sdn
phin
riCu rhusongkt.
T
ong hol
dic biar
d6irni
Doanlt
nghiqP
c6 chuki
kinhdoanh
diitungk!
kh6ng
rieu thq
satn
nhim
hoic
doanh
rhu
kh6ngluong
ilme thi chi
Phi
QLDN
ddac
chn)
Mngli
su hav
'lvd
phen
bn

cho sdn
phan d6u thu
lrong
ki
vi si'n
lhim6D
Uro c$i
ki
Im,N1,,,'r]HNr
K6t c6u:
-
Ben nq:
+
c6c
knoan
chi
phi
P[uc
vlr cho
qnin
li
dodnh
nsbiep
bao
e6n:
chiphi
d'n
lu@g,
phu cap. tian
t5ng.a,

bdo
hian
x' hOi.
bio hi'm
v
6'
kini
phi
c6og
doan
cria
nnan
vien
quan
ry,
chi
phi khiu liao
TSCD
d bO
qunn ly, thue
nhd dat'
thuC
ndn
bdi, cdc
khoin
le
phi, du
phong
rhu
kh6 doi,

Sidn
gii
heng
6n
kho cec
chi
+
Cdc khonn
giam chi
Plli
D.TAI
I XiCOINH
XTTOUA
KI^'H DOANN
+
cu6i
kt
k6r chuya,r
chiPhi
$ie'fK
Tai knoAn
642
kh6ns c6
s6 du
cu5iki
9I
I da xic
dinh h6t
qud
kini

doanh
ffi
theo Luone
phr'
h
cNV
-Cx
[hoan
pharsinh
litm
chi
phi
ban
hang &
qndn
li
-NVL.CCDC phen
b bO
Phirr
,
bdn
hdng&
quaD
li DN
chiphr CCDC
di {
irJu 'q
h,ine.
qurin li doanh nghieP
'r(

^nr
na
TK I42
iDN
doi
-Thu€
Don
bii thue
nhd dal
'liich
lip du
phdDg phiii
thu
ffi
Chi
phibiio
hanh
ruc ld
Pl'dt
sinh o bO
phnn
btinhing
Le
p|i giao
th6ng
qua
cii"
phr
phrt
sinh

d b0
phan
qndn
It DN
rK641.642
.
TK635
Chiphildi
chinh
-&!!!]!
-Benn9:
+
Pndn 5nh ciic
khoin chi
phi
!a ho?t d6trg
lii chinb
cna doanh
nghieP nhu:
Cec khodn
16 do ban chung
khorn,16
do
g6p v6! lien doanh.lrich
Ep dv
pnong gian
gie
ddu tu rii chinl.
gi,
ri$,i

sdD cho lhua
c^n thu h6i,
ch€nn lech
ry
gi6
+Cu6i
ki
kA chuydn chilhi
hoal dongiii
chinh sans
TK 9l
I
-
TK 635 khongc6
s6 du
fl6i ki
Phlmq
ph4nkdroan
tu61s6
hoaldnm
kinl, td ch'i vdu:
-
?Mn anh
chi
phi
hoic
cnc khodn
16 vd ho.l di)ng
tni chinh
phei

sinn:
Nq
IK 635
-
Chi
phi
tiichinh
CdTKlll,l12hoic
CdTK
141
-
Tqm ung
c6 TK l2l,
128.221.222
-
cbi
phi
hoal .tone
chnDg khoin
Nq TK 635
c6 TK 1r1,112.l4l
-
cac khonn
Fp ds
fhong
gii
giadiu
lLrchnngkhodn
No TK 635
Co

lK 2o Dvf\o'gJr-trIdd
"r
rtu
rg Jro.n ogan
hqr'ri
C6 TK 229
-
Du
phdng
gidm gii
dau n'
chLing l(noan diLi
haDg
-
Khoan
chiac kniu lhanh
toan cho
khich hirng
NdTK 615
c6 TK
l1l,l12, 13t
'
cu6iki
kat cbuydn roan
bO chi
phi
hoar d6ns dichinh
phlr
sinh
tons ki dd xdc

dinl
NqTK9ll
c6 TK 615
ffi