báo cáo thực tập CÔNG TÁC kế TOÁN TẠI CÔNG TY TNHH BÁCH TIỆP



&



  !"# $%& '()*+,
 ! /!01!2 '34
 5#6 '7889:
 ! '89
;1 '(<


TP.Hå ChÝ Minh, th¸ng 5/2014

NHËN XÐT CñA GI¸O VI£N

NHËN XÐT CñA ®¬n vÞ thùc tËp




LI CM N
Đợc sự hớng dẫn nhiệt tình của cô giáo Huỳnh Vũ Bảo Trâm cùng sự giúp đỡ
tận tình của các anh chị phòng Kế toán của Công ty TNHH, em đã hoàn
thành bản chuyên đề này. Song do kiến thức có hạn, cha có kinh nghiệm thực tế, thời
gian thực tế cha sâu nên không thể tránh khỏi những sai sót trong quá trình viết, em
rất mong sự góp ý của Quí thầy cô trong trờng và của các cán bộ phụ trách kế toán
của Công ty TNHH để chuyên đề đợc hoàn thiện hơn.
Em xin chân thành cảm ơn sự hớng dẫn tận tình của cô giáo Huỳnh Vũ Bảo
Trâm cùng các cán bộ nhân viên phòng Kế toán Công ty TNHH đã giúp
em hoàn thành bản chuyên đề này.


.=5=
5.>?(
@'AB(*CDEB

Lch s hnh thnh v pht trin công ty
 Qa trnh pht trin
 !"#$
%&'(" 
FG1!H1IJKLMN/ O1P $/L
 QRSMN/
 !"#$ %&'
TFHnh thc k ton
F!P $/  J%U $1QIV /W1P $/L
 XY !KZ1[G[1!1!H $/\1P $/L
9)*+!",+-
TF RJMN/ ]RQ ^/_ /2
:F!"Q $6!6/` !$!a $/S M!

@9'*Cb4c(,
dXDEB
e9f9e8:
F .+-$(
 Nguyên tắc hạch ton.
2. Thủ tục chng từ.
((
3. Ti khoản s dụng.
4. Nghiệp vụ kinh t pht sinh.
F '$/(
1. Nguyên tắc hạch ton.
2. Thủ tục chng từ.
3. Ti khoản s dụng.
4. Nghiệp vụ kinh t pht sinh.
F .+-$ !"'
1. Nguyên tắc hạch ton.
2. Thủ tục chng từ.
*F .+''
1. Nguyên tắc hạch ton.
2. Thủ tục chng từ.
3. Ti khoản s dụng.
*F .+0'(
1. Nguyên tắc hạch ton.
2. Thủ tục chng từ.
3. Ti khoản s dụng.
*F .+'%&'-$
1. Nguyên tắc hạch ton.
2. Thủ tục chng từ.
3. Ti khoản s dụng.
*F .+1,

2333+1-$
1. Nguyên tắc hạch ton.
2. Thủ tục chng từ.
))
3. Ti khoản s dụng.
*F 4!5,+% !",-$
6,%78-
9,+7
@T'bg*4*CD
DEB
 !; hi/1!U $
 !; hi/1!U $_1P $/1MN/ /W1P $/L
5.>?(
**
+#",  "'#/0#1234##1 35+ "'56$"27
,&#8&239: 6$"27##23-;63<=" 07>3#?
@A,BC"670D#E"#F#E>G  7H7 0I2#J , K-LH9M
0#1>3#"IA?NHO%1#@?#E= M0#1#F#E>G IA?-MN#1#6P,Q!"
7>3#E= #G%N/2D,## "=<=" ,N;#R#D67##EO4#
-FSI>8 0<="-D#NTNS0#1"=+U#1,7MN<=" 
-V#E">8 L,=,U27KW,%W#TNH2N'#!"#F#E>G -O-ME"J #
,N"%X2Y#E= Q N&ZLH<? : >#E= TN#EUASZN4#0<="A"=
=I NR#N-O%[-W@%\E"[X63#?#1," 2D2XN'"=4#]MN
7H27,=^#_N01#TNSASZN4#0<="!"<=" ->X`#Ea 67-I 6"
#EbTNH1#-F-1A?A; b!"<=" 
_D-I96AC<c 01#TNS-D#->X-I>#17=A"==X2Y: 27
,&#-MNTN"#Ea 9 P"2727,=01#TNS-D#->X#EB#7-b%dH#`-dHASZN4#
0<="##EO,D,e8
f=6'H96Z-F01#TNS=D#-& 0<="-;63<=" I
N 67-;63Q #HIE_ 27E4#TN"#Ea 927-MN0K

#1#=Q #H=D#-& 0<="IS->XTN#EU=D#-& !"<="
 9N 4=7TNS#EFJ A;2NTN"#Ea 6M<="#N#E= 0g67
6AC<c @]R #GN 4#Q #=6-  2?!"<="
 #E= 6#D=E" NR#M670=S#>8 ->8 #M#E= #>8
2"@6UONEhJ TNH2N'##E_9Q #H 0Q  $ #
#EO#E= ,Q#E>G 0<="677 0i -F6F#E@!",U#E= M0#1
Q #H2NQ2NQ#j=<h<="#N9@: >01#TNS=D#-& 0<="-O-M
E"J >8 0F#G67@Z9-OQ #H7  7H7 ##EO'#
->X#K,TN"#Ea -I96301##1#N->X#D#E>G 9[ 63A?>3 <k!"
KH]R lN" N 67L6_01#=#DQ H9j,
TNH1#-Fa-M#7mX(]*b4c(,
XDEB
@'AB(*CDEB
nn

Lch s hnh thnh v pht trin công ty
 _-86Fo
 ]F"^op(qrs_+tu9>G 9lN'`lN'9v
v.A;#N1or)r*
Q #H#72',rr
+;-MN2orrrrrrrr
t;-#=Don)r
 Qa trnh pht trin
s`,3#72'DEB^IL6_9-1
"HA"Nr,=D#-& A;%UTNL!"Q #H 2_#3(L6_967#
#EO,D 7,N"%,H6#@9#1#%F6b 90<="6b 
d,
 !"#$
Chc năng
>6467N 4K,M

vN"%,H,I9#1#%F67c#[ ,H
vN"%7 0,0@-,H9-#=D
vN"%,H9,Hw"Z9=#==H9#_#%F6b
(vN"%,H6#@9#1#%F =D66720!",H#@
 Nhiệm vụ
N 4ASd,-S,%S=4#2>X 67 SX2@=07 
?@A0NH1,.67%S=7#;#x,#D=#>8 N6J
,D
pp
KRj1
F6!k $M !%Y !
F6!k $ !l [0
!k $M !%Y !.YMm// $ J6!; $K[/!k $MN/
J6!; $Y !; M!!a $
%&'(" 
• t8-R%&,H
•  67,6c!"b %"
− Gim đốc:27 >GITNHM2?"=4#67FN#E,"=4##E>38TN"
TNS2Y7>367-;#,-;#/TNS2Y,&##/ TN",a
64-M2_TN"-1,a=D#-& ASZN4#0<="!"Q #H9-7,670Y
01#X-R ,N"%!"Q #H
− Phó gim đốc kinh doanh:=D-F12>X0<="9#U,01,-;#9
#",,>N901 F-MZN4#63@",-;J #F#E>G #M, 
− Phó gim đốc nhân sự: FN#E,6M6#NHO<c 67%;#E@LA?=
[X630S 67#EU-&67NKNQ 6c#O
− Phòng kinh doanh:FNA?^-D=#E?#1#$",];9b 7H#?
#=7%&Q 60<="9#U,01,-;#9#/,N"%7 I"
− Phòng Marketting:]LH27%&'y#EX=b 0<="67",];
#E= 6 _N#F#E>G 9##EO,BE& #F#E>G I#M, #;#9#
#EO,V#7 ,3

− Phòng k ton:FNA?^-D=#E?#1#$",];9b 01#=I,
6c#?#=7%&I2_TN"-1Q #01#=#7@!"Q #H>o
 6c#N9#j=<hZN4#'#R7 I"9#@ #79#@#=2.2y9
TNH1##=#N19#@#N1S&7>39zN;,y# 9,yTNYb 01
rr
1=E>B
1=/ X
1=Q X9@
1=
MvV#
1=

#=2'%=== ,-;01#TNS0<="-R #G2'%==#7@
-O&=8TN"7>3
− Bộ phận gim st:&'7Hy#EX=,-;6#j=<h67 ,A#9-Q
-;Q 6b %"#E= Q #H =7E"%&'7Hb-MZN4#63 ,-;
0j#>B J %&'9L=7#7#;#Q 6: >ZCD#0
0Q =7#7Q 6->X "=
− Bộ phận giao nhận hng:?Q 6 "='9#/TNS2Y7 #R
0=
FG1!H1IJKLMN/ O1P $/L
 QRSMN/
 !"#$ %&'

 .+:;<
{1#=#E>B <= ,-;TNH1#-F9%/,9ITNHM=#Q6
632@<=@- 9FN#E,#E>3 ,-;6M6#?#E,
->X "=1#=#E>B I,6c67TNHMDo
{FN#E,-MN7#=7%&Q 67  7H#N& 
,6c!"b 01#=

{/#EO0"Q 6!"b 01#=#j=01=D ->X
,-;_<NH#9#/ X#UU6701#TNS=D#-& 0<="#j=#$ 
# 9#$ TNY9#$ ,-O-;1N63,6c01=D->X "=-O%==
,-;
{E?#1^-D=-Q-;90O,#E"L6_#E= b 9#EO0"Q 
6 ->XLQ c#O=#$  >G
{FN#E,@#E= 6TNS2@#=7%&#7AS9RA89#72_N
#E= b 01#=
{IY01-MZN4#= ,-;6M6%/AN #"H-/LA?%&'
01#==[X630;2>X Q 667H_NKN!"b 01#=#E= 
#$ #G-O,X2@-O ,-;TNH1#-F|
 .+=
O,0_6 }A/AD#= 6c#j=-` 1-&TNH
-F
O,0_A;2N672' #$01#NHO@ 6;<="#N
s'%==TNH1##=# 9TNY9,=Q #H
?67D#= 6c6Mt]9L%/2"=-& #E= 0g
j=<h@%7 9@TNS2@<=" 
s' #$9D#= 6c6M#E@2>8 ~99
]@#ES#E>39L%/@#ES#E>3
s>NRA8TNH1##=9RA8!"#E>B b 01#=
%==#1#=%&'01#=0IH_NKN
 .+>
O,#E"#@X2!";A8#"#=67#?@Z90F#G
 6c%x #M,V##"#==07 67&%&Q #H

];1N6301=D#N=#$ -X#->X,];_<NH#-O
#? 6c#"#=#E_8A80O,#E"RA8 #$->X
#"#=9->X_<NH#X2
D#=-KH-!@Z670F#G 6c#A#j=

<` >TNH-F
s'%==TNu7  7H67#", "Q #0O,TNu#j=TNH
-F0IH_NKN
 .+8?
O,#E"#@X2RA8#"#=67#?@Z92'
0F#G 6c6M#"#=TN" L7 9#"#=#M7 9#N167
0=SS#E@&0
s_63 L7 -O "=' #$!" L7 • 4H
%=I9 4H%=X€0F#GD#=-KH-!@Z670F#G 6c
#A2_TN"-1#M C9#M6"H9#"#=TN" L7 -` #j=H_N
KN!""#2N'#
O,#E"#>G ZNH_A;<>#M C L7 67#70=S#M,V#9
0O,#E"#1#,y2=D#M
];1N67%==6301#=#E>B 7  7H0=S#M C
 L7 9#1##$  NR#M#R9S#NN 40F#G #$01
#=90=S@ L7 =01#=Q X-OA"= J67-;1NQ X
07
 .+'@=
j=<h#UU#"#=67Q X=#$ 07
1#X6301#=#"#=TN" L7 9#M,V#-O#j=<h
Q X07
D#=-KH-!@Z 6c6MQ X92'%==
Q X#j=-` TNH-F
 #A
I,6cTNS2@#M,V#9 }A/92'1N#N91N9
TNS2@8AB6'#4#9#E" c=L6_

 #$ ;
t/TNu
t/'#0YN t/9#•01#=#1#

S #/ X#1#
t/
S -;1NA;#A
==#7@
?@Z0F#G67 }S-KH-! 
6c#NTN" LTNu!"Q #H
"=<F63 L7 -O#?@Z67-S,%S=#E= 
 6c "='#M!"Q #H
O,#E"N; 7H9-;1N63%==TNu#E=  7H
?_0O,TNuN;# #j=-F0g
TFHnh thc k ton
Q #H<c U#01#=#j=>8 '#0YN
t‚]ƒ„…†‡‚ˆ‰Š
 QRS'QRS/no !/0$!1!i6/!m!o !/!H1MN/  !;/Mp1!U $F
B'C
+7  7H
+N;#
+];1N90O,#E"

:D*7C
‹7  7H67= #$ ;901#= 67=A/'#0YN 9A"N
-I 67=A/!"#70=SI2_TN"];63-;#>X 01#=I
,BA/#1#901#=
Œ
67= #$ ;-O 67=A/#1#
‹N;# o
‹67=A/#70=S2'%S -;1NA;#A
‹67=A/#1#!"#$ #70=S92'%S #/ X#1#=
#$ #70=S9-;1N63A;2N!"#70=S-I#E_A/
‹t"N0 -;1N-O0O,#E"901#=67=A;2N!"A/9

%S #/ X#1#9%S -;1NA;#A-O2'%==01#=
F!P $/  J%U $1QIV /W1P $/L
 XY !KZ1[G[1!1!H $/\1P $/L
 E7,+C
• t/TNu#M,V#9A/01#=#1#TNu#M,V#9A/#M C L7 
• •0=9A/#7AS;-F9A/#1##"#=
• t/#j=<h#"#=%x  =D#9A/#1##M6"H
• t/#1#%7 9A/#j=<h#N1 #EF "#
• t/#1#9A/#70=S
 F78-'
• 1N'0=91NZN4#0=9%S 0_,N"7 
• _%S0O,0_7 I"91N#N91N9%_2"#N#M
• I"-8 #EF "# 9I"-8%7 #Q #>G 
• 1NZN4#0=91N'0=
• 1NZN4#0=7  C%-D2Y
• 4H-M F#"#=9 4H#"#=#M#D,
9)*+!",+-
((
        Q #H<c 1-&01#=<=" %"7#j=TNH1#
-FA;(qrr)ql]{ 7Hrqrqrr)!"&E>B &7@
Nd,?01#=+#",<=&7@%"7#j=TNH1#-F
A;pqrrql]{   7Hqqrr•lNH1#-FA;qrrql]{
 7Hrqqrr676%SAJ"-/%/AN 9>3 <k#?0Ž,#j=
TF RJMN/ ]RQ ^/_ /2
f=" <c _-&01#=27,9%W#-KN#$ 7Hq6701#
#`,#7@27 7Hq
Q #H#2>8 L6_ 7H(#LH7 # 967 #M67=rN;
# 
1  -&  01  #=    <c o  #j=  TNH1#  -F  A;  (qrr)  l]q   7H
rqrqrr)!"%&#7@

Q ^/_ /2'f=" AC<c -86F#M#27]R +#",•+]€
:F!"Q $6!6/` !$!a $/S M!
G;H,+I,
 NH_#W- 7 #R0=o#j=  ;
>8 #@ ZN4#0=o%UTNL "TNHMN;0g
>8 D#=7 #R0=o0_0"#>G ZNH_
G;H,J$7%/!5
>8 ->G #i
G;H'+
j=>8 04N#E$ 


))
@9'*Cb4
c(,dXDE
Be9f9e8:
Q #HIE4#MNASd,9MN,kN,.9-•,7
4#2>8 "=9> -;63%7%==#?#'!"j,9j, P,U_a
J ASd,27-" /#E&'#BQ #H_j,TNH1#-Fa(AS,
d,•,H2D#"~••99,H#Z#"H•tŠt((rs9,H#@Z
#"Hsj=trr67ASd,N;N 27%@,jNA€-O27,-M#7%==
01#TNS=D#-& 0<="!"<=" 
bF .+-$(
 Nguyên tắc hạch ton.
{ f="#N%7 67N 4<F6c->XZ-F#j= #EFX2Y!"
0=S #N->X#M9=VAe#N->X#M#$ "=<F67 6c#
A<="#N>%ASd,97 =9N 4<F6c=07 %"=
R,S0=Sc#N67@#N#_, =7 %•1NI€
{ E>G X<=" I<="#N%7 67N 4<F6c%x  =D#
#USTNH-/ =D#E"]R +#",=V-86F#M#@#AC<c

#E= 01#=#j=#‘  "=<F#?#1#A=V#‘ "=<F%UTNL#E_
#F#E>G  =D#2_ L7 <= L7 7>3+#",Q %;#D
#G-O,#A 6c0#1
{ 70=S(mf="#N%7 67N 4<F6c’^S<="#N
!"0;2>X ASd,97 = %•<F6c N 4->XZ-F27
#_N#c#E= 0g0Q L%#<="#N #N#M"HAe#N->X#M
{ ];637 I"9<F6c#N&-;#>X FN#N1#@#j=>8 
04N#E$9<="#N%7 67N 4<F6c27 %>"#N1
{ f="#N%7 ->X '0#N#M "H=V>"#N#M•<=#\"
#N'#"#=,N"%€9A"N0Q #H  "=7 I"67->X4'
#"#=
**
{ #DBQ #H901#= '<="#N#j= NH_#W#?9#NH_
 NH_#W7HIJ >N-O,67D14#-F
 gZ-F01#TNS=D#-& 0<="o
{ Q #H#?01#=Z-F01#TNS0<="67=N;,y#
 1#4N#70=S(>A"No

q
{ t;#N1#_N#c-V%#9=V#N1ZN4#0dNS&#@#E_<="#N
%7 #?#1!"ASd,97 =9<F6c N 4=0
7 67 ->XZ-F27 %#E= 0g01#=•
{ t;#N1S&!"<=" &#N1#@#j=>8
#E?#1•
{ f="#N7 %%F#ES2D01#NHON;0g•
{ =S S, 7 %01#NHON;0g•
{ =S1#04N#>8 ,D01#NHON;0g•
1#NHO<="#N#NK67=70=Spm~-F01#TNS0
<="’


r
f="#N%ASd,97 =9%4#-& AS-KN#>67N 4<F6c
!"<=" #?#E= 0g01#=
70=S(N;0g0Q IA;<>
2. Thủ tục chng từ.
  #$ ;o1#=<="#N%7 67N 4<F6cAC<c

 #$A"N-LH27, #$ A/o
{ I"-8 #EF "#
{ 1NZN4#0=
{ S 0_%2• #"#==V0Y'7 >"#"#=
{ 1N&#M=V1N#N#Mz
 lN#EU2NLNHO #$o
{ 1#=7 =oZN4#=-8%7 91NZN4#0=zA"N-INHO=L
6_%7 -O "=7 =0L6_ "=7  J2_!"=-8
nn
],N"%]8-V#7 =-8
t/'#0YN
t/(
S '2N01#=
S L-;#70=S
==#7@
R,2_-\•07 € "==092_67 •&%&€00Y' 7H
•#"#==V4'#"#=0YZ'2_-IL6_ "=
7 K,2_67  ->X4'#"#=#M6M&=#!TNu67->X
27,1N#NA;#M-IbJ =-80Y' 7H•#"#=Ae->X
L6_#N#M-#N#j= 7H•67: 6M&#M=#!TNu67->X2'
1N#N<?"#E_A;#M#N->X
 t8-RD#=o
o !sQRS/no !/0!W1!/ 1!H $/\1tYMN/ %Y !/!UI !a $a

1U $1u6%^1!Z
`o
'7  7H
'67=N;0g
];1N
3. Ti khoản s dụng.
{ D#=<="#N%7 67N 4<F6c#A#E= 0g01#=AC
<c J #70=SA"No
‹(mf="#N%7 67N 4<F6c’
• (of="#N#$%7 I"
pp
• (of="#N#$N 4<F6c
‹mS#N07 ’
• AoNXQ #HA6
• “oNXQ #H>+41="E@

‹oM,V#
‹oM B L7
‹oN1670=SS&7>3
• oN1-KNE"
4. Nghiệp vụ kinh t pht sinh.
{ 4#STN#EUD#=-MN->X#?#E_K,M,01#=E@t=E#
61#E_ #j=NKN9U#0<="67%&,H01#=!"Q #H
{ ]KN#_0LNZN4#7 !"1#=7 =901#=Ae'#Q #0
7 9#_7 =9A;2>X 9-8 9#N1AN4#9#/ #7#M9z
{ "-F0=S#E= K'2N•%S A;2N01#=€!"K,M,>A"No
X99
I(<="#N#$%7 I"
I(<="#N#$<F6c
I

{ ]R #G#" '67=%S ZN4#'#R!"K,M,-O#@ 6;7
%f=#@ #j=>8 %UTNL "TNHM_6 ' 6;
67=%S A;2N01#=!"K,M,->X#?N;0g0Z-F01#TNS
0<="
 `o%S '2NA;2N01#= ; >A/01#=,H#E= 
#; #Q #01#=
{ lN#EU "=7  =7#71N27%FN#U01#=Q XAe#j=<h
#G "#N#M!"07 #Q TN"mS#N07 ’-1
rr
#GD#N#M07 9L6_#N#MZ= 6M& "H=#!TNu1
#=Q XAe27,1N#N<?"#E_J0Y'#M!"#!TNu9-F0=S
>A"No
Xo•1N#N#M,V#€
Xo•1N#N#MTN" L7 €
Io 
{ t"N0-F0=SBK'2NK,M,Ae#?-& ->"67=A/(99
967A/'#0YN 9A/TNuz
{ N;0U901#=01#NHO<="#N#NKA" p-OZ-F01#TNS0
<="
X(
Ip
{ #; #70=S<=" 0Q AC<c (m<="#N&%&’
 6c#Ao
 7Hr*qrqr '<="#N%,H2D#"~••=Q #H
L1+63 %>"I#N1•r”€27(rrrrrr=
-8A;rrrr(#"#=%x NHO0=S•0Ž,#j= R,=-891NZN4#
0=A;r92NHOI€
X (prrrrr
I( (rrrrrr
I  (rrrrr


 7Hqrqr '<="#N%,H#@Z#"Hsj=6=trr=Q 
#Hv&##76_vH63 %>"I#N1•r”€27rrrrrrr
t;=-8rrrr((•0Ž,#j= R,o=-8 #EF # 91NZN4#0=r9
2NHOI€
X rrrrrr

I( rrrrrrr
I rrrrrr
 7Hnqrqr '<="#N%,H#@Z#"H•ANA~((rs=Q
#HI"4#s= 763 %>"#N1•r”€*)rrrrr#"
#=%x #M,V#t;=-8rrrr()•0Ž,#j=c2co=-8 #EF "
# 91NZN4#0=91N#Nr€
X *prrr
I( (prrrr
I (prrr
 7Hqrqr '<="#N%,H#@%7fj22*=Q #H
#76_vH=-8A;rrrr(n907 >"#"#=•0Ž,#j=
=-8 #EF "# 91NZN4#0=r€
X *(rrrr
I( (rrrrr
I (rrrr
bF '$/(
1. Nguyên tắc hạch ton.
{ 6;7 %!"Q #H!H1N27#EF 6;7 ZN4#%#E= 0g67
@#N,N"7 =->XL%/=7 ZN4#%#E= 0g
{ 7 ZN4#%#E= 0g->XZ-F#j=>8 %UTNL "TNHM%1
-/j=>8 7H9-8 !"#$ 2KZN4#Ae->X#@#EN %U!"
7 #R0=I677 ,3'vy0I 6c'0=#U#"S
#@-8 %UTNL,3]8 7H->X<[ -O#@ 7 ZN4#=#3

07=Q #H,N"#_,7 ,3
{ ZN4#7 =#" '67=%S ZN4#9'9#R7 =K,M,Ae#?
#@ ZN4#9> #"0Q  ' 6;
{ 6;7 %->X '67=N;0g

{ 1#=AC<c )-O#j=<h 6;7 %=#4#S2=D7 =
#D<=" 
{ lN#EUZN4#=-8%7 ->X01#=#?#E_TNHO=-8
<=8TN"#N14
 ]8 ZN4#0=->XZ-F>A"No
G $$/n^!2 1r/W/!vRwKhUu/
Q $hUu/x
G $[jy"q $!2 1r/W/!vRwKhUu/
 1#4N#70=S)>A"No

q
{ ];63=D#-& ASZN4#90<="9So
‹EF 6;!"ASd,97 =9<F6c %#E= 0g•
‹@ NH_6'#2N9@LQ 6>X##E_,%U#>G
67@ASZN4#N ;-F0Q L%/->X#@67= 6;7
%#E= 0g•
‹0=S"=c#9,4#,#!"7 #R0=A"N0#E$K%R
#>G <=#E,L LHE"•
‹@ZLH<? 9#?1t]6>X##E_,%U#>G 0Q
->X#@67= NH_ t]JNU#?ZLH<? 9#?1=7#7•
‹t;#E@2'<?b  S, 7 #R0=•_2 J"A;<?
b  S, 7 #R0=S2',"H238A;<?b  2',
#E>3>"AC<c 1#€
{ ];63=D#-& 0<="]t-KN#>9So
‹t;04N"=]t-KN#>#E@#E= 0g•

‹@AC"J"9L 49S#D=]t-KN#>0Q -!-MN0
#@67= NH_ ]t-KN#>•
‹@#A#$ 6c=#N_=D#-& ]t-KN#>#E=
0g•
‹#EFb2D!"]t-KN#>%9#"2Y#E= 0g•

‹@!" 6c%9#"2Y]t-KN#>#A#E= 0g

r
{ 1#NHO 6;!"ASd,97 =9<F6c %#E= 0gA" 7
0=Spm~-F01#TNS0<="’•
{ 1#NHO#=7%&@0<="]t-KN#>#A#E= 0g-OZ
-F01#TNS=D#-& 0<="•
{ =S=7'<?b  S, 7 #R0=N;,#7@•_
2 J"A;<?b S2',"H\8A; 2',#E>3€•
EF 7 %%F#ES2D'0=
70=S)N;0g0Q IA;<>
2. Thủ tục chng từ.
 1#= 6;7 %AC<c  #$A"N-LH27, A/o
‹I"-80,N"7
‹1NZN4#0=
‹S 0_'•ZN4#•#R
‹1N
‹4H%=X
‹_%S0O,'7 I"•2'0A;2>X 7 I"#E_I"-8I
A?_2€
 lNH#EU2NLNHO #$o
{ '->XH_NKNZN4#7 !"b 0<="9#E_X-R  0Y
"H-8-V#7 !"07 01#=7 =#172'1NZN4#0=
1NZN4#0=->X2'#72_o

‹s_2>N2D6727,2'=-8
‹s_NHOTN"%&'0=
{ '->X1NZN4#0=9#!0=#17ZN4#7 672>N1NZN4#0=
2D

X-R 0#1]8-V#7
1NZN4#0=9=-8
t/'#0YN
t/)
S '2N01#=
S L-;#70=S
==#7@
 t8-RD#=o
o !sQRS/no !/0!W1!/ 1!H $/\1tYMN/ $j !a $I
`o
'7  7H
'67=N;0g
];1N
3. Ti khoản s dụng.
{ Q #HAC<c #70=S)m6;7 %’-O ' ZN4#0=!"
Q #H%7 
{ EU#?D#=o01#=7 =ZN4#=-8%7 •0OS%%NQ67
%2•€67-F0=S#E= K'2N%_%==ZN4#'#RK,M,01
#=Ae#?#@ 6;7 %• 6;#$ =-8€t"N-I#"TN"K%S
'2N01#==H#/  6;%_ZN4#'#R-OZ-F 6;N;0g
• 6;#/ S0g€$-LH` ->XNHO67=A/)
4. Nghiệp vụ kinh t pht sinh.
{ 7  7H0ZN4#=V'7 =#" '#E= %S ~N4#'#R!"
K,M,67=K'2N-I0,y2KZN4#7 =K,M,Ae#?
((