117 sơ đồ kế toán áp dụng cho đơn vị sự nghiệp có thu

CHU BIEN - THAC SY HA THI NGOC HA
CN. LE THI TUYET NHUNG, CN. NGHIEM MANH HUNG
1 1 7 S O 0 0
OONkVIISUiNGHIEPiCOlTHU
DA THUG
TO/ffiT-CP
NGAY116/1/2002 CUfl CHINH
BIEN SPAN THEO.CHE DO
DA SLTA OOiTb OSUNG.OE
Sl/NG HIE P
ATi KE TOAN
• K ET OA N CA C PH A NHA N H:
TIEN VA VAT TU; TSCO; THANH TOAN; NGUON KINH PHI; CAC KHOAN THU, CHI; TONG HOP QUA TRiNH TIEP NHAN VA
SLf DUNG KINH PHI HOAT DONG, KINH PHI DUAN, KINH PHI THEO DON DAT HANG CUA NHA NUOC; DOANH THU, CHI
PHISXKD
• K ETO A NTH UE :
GlATR! GIATANG, THU NHAP DOANH NGHIEP; CAC LOAITHUE KHAC
• DANH MUC, BIEU MAU BAO CAO TAI CHINH CUA DON V| S li NGHIEP CO THU
• THONG TU SO 121/2002/TT-BTC NGAY 31/12/2002 CUA BO TAI CHINH HUONG DAN KE TOAN
DON Vj SU NGHIEP CO THU.
m
THONG TU SO 03/2004/TT-BTC NGAY 13/1/2004 CUA BO TAI CHINH HUONG DAN KE TOAN
CAC DON Vj HCSN THL/C HIEN LUAT NGAN SACH NHA NUOC VA KHOAN CHI HANH CHINH
LUAT KE TOAN, LUAT THONG KE
NHA XUAT BAN TAI CHINH
Ha Noi - 2004
CHU BIEN - THAC SY HA THj NGOC HA
CN. LE THI TUYET NHUNG, CN. NGHIEM M A NH HUNG
■ •
117 SO DO KE TOAN

AP DUNG CHO DON VI SIT NGHIEP CO THU
■ ■ ■ ■
DA THIfC HIEN NGHIDINH SO 10/ND-CP
■ ■ ■ ■
NGAY 16/1/2002 CUA CHINH PHU
BIEN SOAN THEO CHE DO KE TOAN HANH CHINH SI/ NGHIEP
• • • •
d A SLfA DOI, BO SUNG DEN THANG 3/2004 VA LUAT KE TOAN
^ KE TOAN C AC PHAN HANH:
Tien va vat tu; TSCD; thanh toan; nguon kinh phi; c a c khoan thu, chi; tong
hop qua trinh tiep nhan va sa dung kinh phi hoat dong, kinh phi du an,
kinh phi theo don dat hang cua Nha nude; doanh thu, chi phi SXKD
dP KE TOAN THUE:
G ia trj g ia tang , thu n hap d o a nh ng hiep; c a c lo ai thue k h a c
c^= Danh muc, bieu m au b ao ca o tai chinh cu a don vj su nghiep co thu
Thong tu so 121 /2002/TT-BTC ngay 3 1/1 2/2 0 02 cua Bo Tai chinh hudng
d6n ke toan don vj su nghiep co thu
Thong tu so 03/2004/TT-BTC ngay 13/1/2004 cua Bo Tai chinh hudng d6n
ke toan c a c don vj HCSN thue hien Luat Ngan saeh nha nuoe va khoan
chi hanh chinh
Luat Ke to an, Luat Thong ke
NHA XUAT BAN TAI CHINH
O A l
nr>
lU N G T J S B S g C K !
Ldl GlCfl THIEU
Che do ke toan HCSN do Bo Tai chinh ban hanh theo Quyet dinh so 999-TC/QD/CDKT
ngay 02/11/1996 di/dc ap dung tu" ngay 01/01/1997. Den nay, Bo Tai chinh da ban hanh
nhieu van ban hu’dng dan bd sung, site doi de phu hdp vdi cac chinh sach ve tai chinh va

thue gom: Thong tu1 so 184/1998/TT-BTC ngay 28/12/1998 Hu’dng dan ke toan quyet toan vat
tu1, hang hoa ton kho, gia tri khoi liTdng siTa chira Idn, XDCB hoan thanh d thdi diem cuoi nam
cua ddn vi HCSN; Thong tu* so 185/1998/TT-BTC ngay 28/12/1998 Hu’dng dan ke toan thue
GTGT va thue TNDN cua ddn vi HCSN; Thong tu1 so 109/2001/TT-BTC ngay 31/12/2001
Hu’dng dan ke toan tiep nhan va su1 dung cac khoan vien trd khong hoan lai; Thong tu1 so
121/2002/TT-BTC ngay 31/12/2002 Hu’dng dan ke toan ddn vi sir nghiep cd thu; Thong tu’ so
03/2004/TT-BTC ngay 13/1/2004 Hu’dng dan ke toan cac ddn vi HCSN thi/c hien Luat Ngan
sach nha ni/dc va khoan chi hanh chinh. Vi vay, cd nhieu noi dung quy dinh trong che do ke
toan HCSN da difdc thay doi, bd sung va di/dc hu’dng dan d cac van ban khac nhau, dac biet
la ddn vi sir nghiep cd thu khi thiTc hien che do tai chinh theo Nghi dinh so 10/2002/ND-CP
ngay 16/01/2002 cua Chinh phu, Thong tir so 25/2002/TT-BTC ngay 31/3/2002 cua Bo Tai
chinh hu’dng dan thiTc hien Nghi dinh so 10.
Tren cd sd Che do ke toan HCSN ban hanh theo Quyet dinh so 999-TC/QO/CDKT va
cac quy dinh cd bd sung, site doi Che do ke toan HCSN tu” nam 1997den nay (cac Thong tir
nhir da neu d tren), de giup cho ban doc nam bat day du noi dung cd ban cua che do ke
toan ap dung cho ddn vi si/ nghiep cd thu, Nha Xuat ban Tai chinh xin tran trong gidi thieu
cuon sach "117 s o do ke toan ap dung cho don vj s i/n g h ie p co th u " do tap the tac gia
tham gia bien soan:
Thac sy Ha Thi Ngoc Ha - Chuyen vien Vu Che do ke toan va kiem toan - Bo Tai chinh, Chu bien.
CiTnhan Le Thi Tuyet Nhung - Chuyen vien Vu Che do ke toan va kiem toan - Bo Tai chinh.
Cu’ nhan Nghiem Manh Hung - Chuyen vien Vu Che do ke toan va kiem toan - Bo Tai chinh.
Noi dung cuon sach gom cd 2 phan:
- Tong hdp he thong hoa dirdi dang sd do ke toan de minh hoa noi dung cd ban cua
che do ke toan HCSN va nhCrng quy dinh mdi hoac cd bd sung, site doi, cho ddn vi sir
nghiep cd thu. Cac sd do di/dc trinh bay theo cac phan hanh chu yeu trong che do ke toan
HCSN, gom: Ke toan tien va vat tir, TSCD, thanh toan, cac khoan thu, qua trinh tiep nhan
va sir dung kinh phi hoat dong, kinh phi dll’ an, kinh phi dau tir XDCB, kinh phi theo ddn dat
hang cua nha ni/dc, ke toan hoat dong SXKD , dac biet la ke toan thue GTGT va thue thu
nhap doanh nghiep d ddn vi cd hoat dong san xuat, kinh doanh thi/dng gap kho khan,
vu'dng mac trong qua trinh hach toan.

- He thong hoa danh muc he thong tai khoan ke toan, va danh muc, he thong bieu
mau bao cao tai chinh ap dung cho ddn vi sir nghiep cd thu ban hanh theo Quyet dinh so
999-TC/QO/CDKT ngay 02/11/1996 cua Bo Tai chinh va da sCra doi, bd sung den thang
3/2004. TCr do giup cho cac ddn vi sir nghiep cd thu thi/c hien dung che do, dac biet la che
do bao cao tai chinh qua nhieu Ian bd sung, siTa doi.
3
Dan v j s i/n g h ie p co thu de cap d cuon sach nay la ddn vj da thi/c hien Nghi dinh so
0/2001/ND-CP ngay 16/01/2002 cua Chinh phu ve che do tai chinh ap dung cho ddn vi su"
ghiep co thu.
Vi vay, cuon sach la tai lieu tham khao huru ich cho doi ngu can bo lam ke toan a cac
3n vi sir nghiep co thu, cac nha quan ly, nha nghien cuu, sinh vien va hoc sinh cac tri/dng
nh te tai chinh de ap dung, nghien cuti, tham khao trong cong viec cua minh.
Mac du co nhieu co gang trong cong tac bien soan, song cuon sach chac khong tranh
ioi nhi/ng han che nhat dinh. Nha xuat ban va tap the tac gia chan thanh cam dn cac y
en dcng gop cua ban doc.
NHA XUAT BAN TAI CHINH
4
MUC LUC
Ldi gidi thieu
Muc luc
A - Danh muc he thong tai khoan ke toan ap dung cho cac ddn vj sir
nghiep co thu (Ban hanh theo Quyet djnh so 999-TC/QO/CDKT ngay
02/11/1996 cua Bo Tai chinh va da sua doi, bo sung den thang 3/2004)
B - Sd do ke toan cac phan hanh
Phan I Ke toan tien va vat tu1.
Phan II Ke toan tai san co dinh.
Phan III Ke toan cac khoan phai thu.
Phan IV Ke toan phai tra va thanh toan noi bo.
Phan V Ke toan nguon kinh phi hoat dong, kinh phi du” an, kinh phi theo
ddn dat hang cua Nha nirdc, nguon kinh phi dau tir XDCB.

Phan VI Ke toan nguon von kinh doanh, chenh lech ty gia, chenh lech
thu, chi chiTa xirly, quy cd quan va nguon kinh phi da hinh thanh
TSCD.
Phan VII Ke toan cac khoan thu phi, le phi, thu sir nghiep va cac khoan
thu khac.
Phan VIII Ke toan chi hoat dong, chi dir an, chi theo ddn dat hang cua Nha
nirdc.
Phan IX Ke toan tong hdp qua trinh tiep nhan va sir dung kinh phi hoat
dong, kinh phi dir an, kinh phi theo ddn dat hang cua nha nirdc.
Phan X Ke toan to’ng hdp doanh thu, chi phi va xac dinh ket qua hoat
dong san xuat, kinh doanh.
Phan XI Ke toan Thue gia tri gia tang.
Phan XII Ke toan Thue thu nhap doanh nghiep, cac loai thue va cac khoan
khac phai nop NSNN.
Trang
3
5
7
17
19
27
43
52
67
77
94
1 0 0
108
113
123

132
5
C - Danh muc, he thong bieu mau bao cao tai chinh ap dung cho cac
don vj sir nghiep co thu (Ban hanh theo Quyet djnh so 999-TC/QO/CDKT
ngay 02/11/1996 cua Bo Tai chinh va da sua doi, bo sung den thang
3/2004)
D - Phu luc
1. Thong tir so 121/2002/TT-BTC ngay 31/12/2002 cua Bo Tai chinh
Hu’dng dan ke toan don vi sir nghiep co thu
2. Thong tir so 03/2004/TT-BTC ngay 13/1/2004 cua Bo Tai chinh Hu’dng
dan ke toan cho cac ddn vi HCSN thi/c hien Luat Ngan sach nha nirdc va
khoan chi hanh chinh
3. Luat so 03/2003/QH11 ngay 17/6/2003 cua Quoc hoi nirdc Cong hoa
xa hoi chu nghTa Viet Nam ve Luat Ke toan
4. Luat so 04/2003/QH11 ngay 17/6/2003 cua Quoc hoi nirdc Cong hoa
xa hoi chu nghTa Viet Nam ve Luat Thong ke
159
161
190
277
137
3 00
A - DANH MUG Hi THONG TAI KHOAN KE TOAN AP DUNG
■ ■ ■
CHO CAC DON VI SO NGHIEP CO THU
(Ban hanh theo Quyet djnh 999 TC/OD/CDKT ngay 02/11/1996 va sura doi. ho sung theo
Thong tu so 184/1998/TT-BTC ngay 28/12/1998, Thong tu so 185/1998/n-BTC ngay
28/12/1998, Thong tu so 109/2001/TT-BTC ngay 31/12/2801, Thong tuso 121/2002/TT-BTC
ngay 31/12/2002 va Thong iu so 03/2004/TT-BTC ngay 13/1/2004 cua Bo Tai chinh)
7

STT
So hieu
tai khoan
Ten tai khoan
Pham vi
ap dung
Ghi chu
LOA11
TIEN VA VAT TIT
1 111 Tien mat
Moi don vj
1111
Tien Viet Nam
1112
Ngoai te
1113 Vang bac, da quy
1114
Chung chi co gia
2 112 Tien gui Ngan hang, Kho bac
Moi don vi
1121 Tien Viet Nam
1122 Ngoai te
1123
Vang bac, da quy
3
152 Vat lieu, dung cu
Moi don vj
Chi tiet theo yeu
cau quan ly

1521 Vat lieu
1526
Dung cu
4
155
San pham, hang hoa
Don vi co hoat Chi tiet theo san
dong san xuat kinh
pham, hang hoa
1551
San pham
doanh
1556
Hang hoa
LO AI2
TAI SAN COOjNH
5
211
Tai san co dinh hCru hinh
Moi don vj
2111 Dat
2112
Nha cira, vat kien true
2113
May moc, thiet bi
2114 Phircing tien van tai, truyen dan
2115 Phi/cJng tien quan ly
2118 Tai san co dinh khac
9
STT

1



So hieu
tai khoan
Ten tai khoan
Pham vi
ap dung
Ghi chu
6
213
Tai san co djnh vo hinh
Moi don vi
Chi tiet theo yeu
cau quan ly
7
214
2141
2142
Hao mon tai san co djnh
Hao mon TSCO huU hinh
Hao mon TSCO vo hinh
8
241
2411
2412
2413
Xay dung cd ban dd dang
Mua s§m tai san co dinh

Xay diing cd ban
Sifa chUa Idn TSCO
LO AI3
THANH TOAN
Don vi co dau tu1
XDCB
9 311
Cac khoan phai thu
Moi dan vj
Chi tiet theo yeu
3111
Phai thu cua khach hang
cau quan ly
3112 Phai thu theo don dat hang cua Nha
nude
Dan vj co don dal
hang cua Nha
nirdc
3113
Thue GTGT duoc khau trir
31131
Thue GTGT duoc khau trif cua hang
hoa, dich vu
31132
Thue GTGT duoc khau tru cua TSCO
3118
Phai thu khac
10 312
Tam Lfng
Moi dan vj

11
313
Cho vay
Dan vj co dii an
3131 Cho vay
quay vong
3132 Qua han
3133
Khoanh no
10
STT
So hieu
tai khoan
Ten tai khoan
I
Pham vi
ap dung
Ghi chu
12
331
3311
3312
3318
Cac khoan phai tra
Phai tra ngUdi cung cap
Phai tra nd vay
Phai tra khac
Moi don vi
ii
13 332

3321
3322
3323
Cac khoan phai nop theo lirong
Bao hiem xa hoi
Bao hiem y te
Kinh phi cong doan
Moi don vi
14
333
Cac khoan phai nop Nha nude
Cac don vi co phat
3331 Thue GTGT phai nop
sinh
33311 Thue GTGT dau ra
33312 Thue GTGTcua hang nhap khau
3332 Phi, le phi
3334
Thue TNDN
3337
Thue khac
3338 Cac khoan phai nop khac
15 334 Phai tra vien churc
Moi don vi
Co the chi tiet
3341
Phai tra vien chifc Nha nude
them
3348 Phai tra cac doi tuong khac
16

336
Tam umg cua kho bac
17
337
3371
3372
Kinh phi da quyet toan chuyen nam
sau
Vat tu, hang hoa ton kho
Gia tri khoi ludng sira chUa Idn, XDCB
hoan thanh
11
STT
So hieu
tai khoan
Ten tai khoan
Pham vi
ap dung
Ghi chu
18
341 Kinh phi cap cho cap dirdi
Cac don vi cap
tren
Chi tiet cho ti/ng
don vi
19 342 Thanh toan noi bo
LOAI4
NGUON KINH PHI
Don vi co bo phan
tri/c, phu thuoc

Chi tiet theo ti/ng
bo phan
20 411 Nguon von kinh doanh
Don vi co hoat
dong san xuat kinh
doanh
21 413 Chenh lech ty gia
Don vi co ngoai te
22
421
4211
4212
4213
Chenh lech thu, chi chira xurly
Chenh lech thu, chi hoat dong thudng
xuyen
Chenh lech thu, chi hoat dong san xuat,
cung ifng dich vu
Chenh lech thu, chi theo don dat hang
cua Nha nude
23 431
4311
4312
4313
4314
Quy cd quan
Quy khen thudng
Quy phuc loi
Quy du phong on djnh TN
Quy phat trien hoat dong SN

Oon vi di/oc thanh
lap quy
24
441
Nguon kinh phi dau tir XDCB
Gan vi co dau tu"
XDCB
25
461
Nguon kinh phi hoat dong
12
STT
So hieu
tai khoan
Ten tai khoan
Pham vi
ap dung
Ghi chu
4611
Nam trUdc
46111
Nguon kinh phi thudng xuyen
46112 Nguon kinh phi khong thudng xuyen
4612 Nam nay
46121 Nguon kinh phi thudng xuyen
46122
Nguon kinh phi khong thudng xuyen
4613 Nam sau
46131 Nguon kinh phi thudng xuyen
46132 Nguon kinh phi khdng thudng xuyen

26
462
4621
4622
Nguon kinh phi dir an
Nguon KP quan ly duan
Nguon KP thue hien du an
Don vi co di/ an
27 465
Nguon kinh phi theo ddn dat hang
cua Nha nude
Don vi co don dat
hang cua nha nude
28 466
Nguon KP da hinh thanh TSCO
LOAI5
CAC KHOAN THU
Moi don vi
29 511
5111
5112
5118
Cac khoan thu
Thu phi, le phi
Thu theo don dat hang cua nha nUdc
Thu su nghiep khac
30 531
Thu hoat dong san xuat, cung umg
djch vu
Don vi co hoat

dong san xuat, kinh
doanh
13
S IT
So hieu
tai khoan
Ten tai khoan
Pham vi
ap dung
Ghi chu
LOAI6
CAC KHOAN CHI
31
631
Chi hoat dong SXKD
Dan vi co hoat
dong san xuat kinh
doanh
Chi tiet theo HD
32 635
Chi theo don dat hang cua nha nude
Dan vi co dan d§t
hang cua Nha
nu6c
33
643
Chi phi tra trudc
34 661
6611
66111

66112
6612
66121
66122
6613
66131
66132
Chi hoat dong
Nam trudc
Chi thudng xuyen
Chi khong thudng xuyen
Nam nay
Chi thudng xuyen
Chi khong thudng xuyen
Nam sau
Chi thudng xuyen
Chi khong thudng xuyen
Moi dan vi
35
662
6621
6622
Chi dir an
Chi quan ly du" an
Chi thue hien duan
LOAIO
TAI KHOAN NGOAI BANG
Dan vi co du an
Chi tiet theo dif
an

1
001 Tai san thue ngoai
2
002
Tai san nhan giirho, nhan gia cong
STT
So hieu
tai khoan
Ten tai khoan
Pham vi
ap dung
Ghi chu
3 005 Dung cu !au ben dang sudung
4
007
Ngoai te cac loai
5 008
Dir toan chi hoat dong
0081
Du" toan chi thutfng xuyen
0082
Du1 toan chi khong thudng xuyen
6 009
Dir toan chi chirdng trinh, duan
0091 Dii toan chi chuong trinh, du" an
0092
Du" toan chi de tai khoa hoc
0093 Du1 toan chi dau tuXDCB
15

B - SO DO CAC PHAN HANH KE TOAN
PHAN I
PHAN II
PHAN III
PHAN IV
PHAN V
PHAN VI
PHAN VII
PHAN VIII
PHAN IX
PHAN X
PHAN XI
PHAN XII
KETOAN TIEN VA VAT TU
KE TOAN TAI SAN CO OjNH
KE TOAN CAC KHOAN PHAI THU
KE TOAN CAC KHOAN PHAI TRA VA THANH TOAN NOI BO KHAC
KE TOAN NGUON KINH PHI HOAT DONG, KINH PHI DU AN, KINH PHI

THEO DON DAT HANG CUA NHA NUOC, NGUON KINH PHI DAU TU XAY
DUNG CO BAN
KE TOAN NGUON VON KINH DOANH, CHENH LECH TY GIA, CHENH
LECH THU, CHI CHUA XLf LY, QUY CO QUAN VA NGUON KINH PHI DA
HINH THANH TAI SAN CO OjNH.
KE TOAN CAC KHOAN THU PHI, LE PHI, THU SU NGHIEP VA CAC KHOAN
THU KHAC
KE TOAN CHI HOAT DONG, CHI DU AN, CHI THEO DON DAT HANG CUA
NHA NUOC.
KE TOAN TONG HOP QUA TRINH TIEP NHAN VA SU DUNG KINH PHI
HOAT DONG, KINH PHI DU AN, KINH PHI THEO DON DAT HANG CUA

NHA NUOC.
KE TOAN TONG HOP DOANH THU, CHI PHI VA XAC DjNH KET QUA
HOAT DONG KINH DOANH
KE TOAN THUE GIA TRj GIA TANG
KE TOAN THUE THUE THU NHAP DOANH NGHIEP, CAC LOAI THUE VA
CAC KHOAN PHAI NOP NGAN SACH NHA NUOC
t>Al HQC THAI NGUYEN
HUNG TAM HOC I T
17
So do so 01:
112
441, 461, 462, 465
511
5
31
3 11
CO
I
CN
313(3131)
342
661, 662, 631
635, 643, 241
336
331 (3312)
331 (3318)
413
PHAN I - CAC SO DO KE TOAN TIEN VA VAT T lf
(Tir so do so 01 den sd do so 08)

KE TOA N T HU TIEN M A T
Rut tien gifi ngan hang, kho bac ve nhap guy
- Thu s i/ nghiep khac bang tien mat
Doanh thu ban hang, cung cap dich vu
Thu hoi no cho vay (goc cho vay) nhap guy
(Ddn vi thi/c hien du an tin dung guay vong)
Khi thu ho hoSc dUdc thanh toan cac khoan
phai thu noi bo bang tien mat
Cac khoan thu giam chi bang tien mat
So thifa guy phat hien khi kiem ke
Chenh lech ty gia tang khi danh gia lai
111 - TIEN MAT
Rut du toan chi hoat dong, du toan chi chUdng trinh, du an
bang tien mat ve nhap guy_____________________________
Nhan kinh phi bang tien mat
- Thu phi, le phi bang tien mat
va cac khoan thu khac bang tien mat nhap guy
Thu hoi cac khoan no phai thu cua khach hang, thue GTGT
dUdc NSNN hoan lai va cac khoan phai thu khac bang tien mat
Thu hoi tien tarn ung khong chi het nhap guy
Khi di/dc kho bac cho ifng trudc
kinh phi bang tien mat nhap guy
Tien vay cua cac ddn vi. ca nhan ben ngoai nhap guy
Chu y: Neu rut du toan chi hoat dong, du toan chi chUdng trinh, du an bang tien mat, dong thdi ghi Co TK
0 08,00 9
so du ngoai te cuoi ky bang tien mat
19
Sd do so 02:
111 - TIEN MAT
KE TOAN CHI TIEN MAT

Xuat quy tien mat gCfi Ngan hang, Kho bac
Mua vat ti/, dung cu, hang hoa, TSCD bang tien mat
3113
Thue GTGT
(neu co)
Cap kinh phi cho cap difdi bang tien mat
Xuat guy thanh toan cac khoan nd phai tra
Xuat guy chi cho cac hoat dong
Chi cac guy bang tien mat
Xuat guy chi tarn ifng
Xuat guy cho vay
(Ddn vj thi/c hien d i/a n tin dung quay vong ghi)
So thieu guy phat hien khi kiem ke
Chenh lech ty gia giam khi danh gia lai
so du1 ngoai te cuoi ky bang tien mat
111,112
152, 155,
211, 213, .
341
331, 332
3 3 3,33 4 , 342
241, 631, 635
6 43 ,66 1, 662
431
312
313
311 (3118)
413
20
So do so 03:

KE TO A N M U A TRA I PH IE U, TIN P HIEU
(Odn v| co hoat dong mua trai phieu, tin phieu)
111 (1 1 1 4 - CHl/N G C H IC O GIA) 11 1 ,1 1 2
Chu y:
- Cac ddn vi s i/ nghiep co thu khong di/dc dung kinh phi hoat dong, kinh phi du" an, kinh phi theo ddn
dat hang cua Nha ni/dc, kinh phi dau ti/ XDCB de mua trai phieu, tin phieu, de thu lai.
- Cac ddn vi sl/ nghiep co thu chi dude dung nguon von kinh doanh hoac cac quy khen thi/cfng, phuc
Idi de dau tir mua trai phieu, tin phieu, gui tiet kiem thu lai.
21
So do so 04:
KE TOAN THU TIEN GLfl NGAN HANG, KHO BAC
111 _
________
1
___________________
Xuat guy tien mat gifi ngan hang, kho bac
______________
(
441, 461, 462, 465
__________________________
Nhan kinh phi bang tien gCti
________________________
511
- Thu phi, le phi banq tien gifi
-T h u sl/ nghiep khac bang tien gifi
531
Doanh thu ban hang, cung Cfng dich vu t
va cac khoan thu khac bang tien gCfi
311
Thu hoi cac khoan no phai thu cua khach hang, thue G TGT

difdc NSNN hoan lai va cac khoan phai thu khac bang tien gifi
313
Thu hoi nd cho vay (goc cho vay) bang tien gifi
(Ddn vj thifc hien d i/a n tin dung quay vong)
342
Khi thu ho hoac difdc thanh toan cac Khoan
phai thu noi bo bang tien gifi
661, 662, 635
6 3 1,64 3 ,2 4 1
_____________________
Cac khoan thu giam chi bang tien gifi
341
_____________Thu hoi so kinh phi cap di/6i chi khong het bang tien gifi
331 (3312)
_______________Tien vay cua cac don vj, ca nhan ben ngoai gifi vao
Ngan hang, kho bac
413
Chenh lech ty gia ta rg khi danh gia iai
so du1 ngoai te cuoi ky bang tien gifi
22
Sd do so 05:
KE TOAN CHI TIEN Glfl NGAN HANG, KHO BAC
112
Rut tien gifi ngan hang, kho bac ve nhap guy
Mua vat tir, dung cu, hang hoa, TSCP b lng tien gifi
3113
Thue GTGT
(neu co)
Cap kinh phi cho cap difdi bang tien gifi
Thanh toan cac khoan no phai tra bang tien gCfi

Chi tien gifi cho cac hoat dong
111
152, 155, 211, 213,
341
331, 332,
333, 334, 342
241, 631, 635
661, 662, 643
Chi cac guy b ln g tien gifi
Cho vay bang tien gifi
(Ddn vi thue hien di/ an tin dung quay vong ghi)
Chenh lech ty gia giam kni danh gia lai
so du" ngoai te cuoi ky bang tien gifi
431
313
413
23