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DANH MỤC TỪ VIẾT TẮT
NVL Nguyên liệu vật liệu
HH Hàng hóa
DN Doanh nghiệp
TK Tài khoản
GTGT Giá trị gia tăng
TNHH Trách nhiệm hữu hạn
HKT Hàng tồn kho
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2. Mục tiêu cụ thể cần đặt ra trong công tác kế toán NVL
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3. Đối tượng và phạm vi nghiên cứu
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4 .Phương pháp (cách thức) thực hiện đề tài
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ES6?t: Khi nào Phòng Vật Tư được phép nhập hàng và số lượng nhập
thường được sử dụng trong bao lâu?
=> Trả lời:
* Phòng Vật tư được phép nhập hàng trong các trường hợp sau:
+ Bộ Phận Kho báo số lượng Vật liệu trong kho đã hết, số lượng các NVL
( Thường là các NVL phụ dưới 10% số lượng nhập gần nhất)
+ Khi nhận được các PO của các dự án ( Thường đối với các NVL chính)
* Số lượng nhập đối với các NVL chính thường được sử dụng đủ so với các PO
được xác nhận trong vòng 3 – 5 tháng. Đối với các NVL phụ thường được sử dụng
trong vòng 6 tháng – 1 năm phụ thuộc vào đặc tính, sự bảo quản và sự khan hiếm của
từng NVL và tình hình tài chính của Công Ty
( Trích dẫn câu trả lời của Nhân viên Phòng vật tư)
- S6?v : Khi nhập và xuất hàng thì các chứng từ Phiếu nhâp, Phiếu xuất sẽ
do bộ phận nào lập?
=> ,': Bộ phận kế toán lập và các phiếu xuất kho trước khi bộ phận kho
xuất hàng ra khỏi kho cần có chữ ký của Ban Giám Đốc Công Ty
( Trích dẫn câu trả lời của nhân viên Kế toán)
- S6?x: Khi nhập xuất hàng thì ngoài phiếu nhập, xuất được lập từ kế toán
thì đối với bộ phận kho có lưu dữ liệu ở file mềm không?
=> ,'[ Thường thì trước khi xuất hàng bộ phận kho cũng thường nhập
vào excel để theo dõi
( Trích dẫn câu trả lời của Thủ kho)
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Chương 1 : Lý luận chung về kế toán NVL trong doanh nghiệp
1.1. Cơ sở lý luận về kế toán NVL trong doanh nghiệp
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1.1.2.1. Yêu cầu quản lý
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1.1.2.2.Nhiệm vụ kế toán NVL
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ánh trên Bảng Cân Đối Kế Toán
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c. Sổ kế toán
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Chương 2: Thực trạng kế toán NVL thi công công trình HONDA –
Vĩnh Phúc tại Công Ty TNHH Dịch Vụ Tổng Hợp Và Công Nghệ
Phúc Bình.
2.1. Tổng quan về NVL và ảnh hưởng nhân tố môi trường đến kế toán NVL để
thi công công trình Honda – Vĩnh Phúc tại Công Ty TNHH Dịch Vụ Tổng Hợp
Và Công Nghệ Phúc Bình
N=(=(:Q-C03!9:;"8067)1
2.1.1.1. Chức năng, nhiệm vụ của Công Ty TNHH Dịch Vụ Tổng Hợp Và Công Nghệ
Phúc Bình
* Chức năng của Công ty:
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