Ebook Hướng dẫn làm kế toán đơn vị chủ đầu tư bằng Excel: Phần 1

Bạn đang xem bản rút gọn của tài liệu. Xem và tải ngay bản đầy đủ của tài liệu tại đây (1.94 MB, 20 trang )

(1)<div class='page_container' data-page=1></div>
(2)<div class='page_container' data-page=2></div>
(3)<div class='page_container' data-page=3>

TRAN VAN THANG

HlfOiNG DAN

LAM KE TOAN

DClN VICHU DAU T

b

A

n g

e x c e l

</div>
(4)<div class='page_container' data-page=4>

LCfl G ltfl THIEU

Nhdm nang cao chat luang quan ly nha nude ve doanh nghiep. Nha nude dd
ban hanh he thong che dQ ke todn cho cac doanh nghiep. He thong ke todn nay duae
thuc hi$n theo quyet dinh so 1141-TC-QD-CDKT ky ngay 01/11/1995 cua Bo trudng
Bq Tai chinh (sau do co bo sung theo quyet dinh so 167/2000/QD-BTC ngay
25/10/2000 ve che do bdo cao tai chinh doanh nghiep) . Trong qua trinh sii dung, do
dac diem kinh te, yeu cau quan tri kinh doanh cua tCcng doanh nghiep ma Nha nude
da ban hanh them quyet dinh so 214/2000/QD-BTC. Quyet dinh nay do Bo Tai chinh
ky ngay 28/12/2000 dp dung cho cac dan vj chii dau t u .

N goai ra, ngay 31/12/2001 Bo trudng Bo Tai chinh cung ky quyet dinh so
149/2001/QD-BTC ban hanh bon chuan mUc che do ke todn Viet Nam. Sau do la
cac chuan m Uc khac, vd nidi day Quoc hoi nude Cong lida \ a hoi cln’i nghTa Viet
Nam khoa XI, tai ky hop tlu'f 3 ngay 17 thdng 6 ndtn 2003 da thong qua Luat ke todn
mdi. Luat nay chinh thiic dU dc dp dung tCt ngay 01/01/2004.

Viec thay doi nay ddi hoi phai xay dung dong bo che do chiing tit, so sdeh,
he thong tai khoan vd cac bao cao tai chinh cho cac dan vi chu dau tu. “Hudng dan
lam ke todn dan vi chu dau tu bang Excel" la cuon sdeh ma thong qua do tdc gid
mong muon he thong hoa phuang phap ghi chep so sdeh ke todn vd lap cac bdo cao
tai chinh m di nhat bdng M icrosoft Excel.

Tai sao lai dung Excel lam ke todn? Bdi vi Microsoft Excel rat de sit dung,
than thien vdi ngudi dung vd khong ddi hoi ban co nhdng kien thuc phde tap ve lap
trinh. Excel thich hap vdi nhitng ai Ian dau tien hoc sit dung m ay vi tinh. Rat nhieu
cac dan vi thudng sit dung Excel de lam ke todn. Lam ke todn bang Excel to cam
giac nhu dang “viet tren g ia y ”, chinh dieu nay tao su an tam cho ngudi dung. Tux
nhien, khi dan vi cua ban phat trien den m ot miic nao do thi viec quan ly bdng Excel
se khong con thich hap, vi du: rat kho dung Excel de tu dong in cac phieu thu, phieu
chi, phieu nhap, phieu xuat..., ban can co nhdng phan mem chuyen ve co sd d d lieu
nhu FOXPRO hay XTF.

N hieu tu lieu trong cuon sdeh nay dua tren cac van ban phap qui cua Nhd
nude ve che dQ ke todn vd tham khao nhieu nguon tai lieu khac nhau, dong thdi due
ket kinh nghiem qua qua trinh hudng dan ke todn cho cac dan vi chu dau tu (eu the
la Ban quan ly d u an). Vi la cuon sach de cap den Che do bdo cao tai chinh (che do
bdo cao tai chinh cho cac “dcm vi chii dau tu ” co nhieu khac biet so vdi th e do ke
todn cho cac “doanh nghiep" hay che do ke todn cho cac ‘‘dan vi hanh chinh su
nghiep") vd lien quan den lanh vi/c quan ly, cung nhu hach todn gid thanh san xuat

</div>
(5)<div class='page_container' data-page=5>

san pham thd, chdc chdn se khong the tranh khoi nhCtng thieu sot, suy nghT chu
quan, rat mong ban doc gop y de cuon sach ngay cang hoan thien.

1. Bd'cuc cua cuon sach

Cuon s^ch nay dude trinh bay theo phudng phap tuan tir, tCr can ban den phufc
tap. DCfng n en “nhay c o c ”! Bdi vi nhCfng kie'n thtfc can ban ve ke toan chinh la
nen tang phap ly cho cong viec sau nay cua ban. D3u cac chudng va dau cac
phan la nhffng khai niem , cuoi m5i chudng la nhilng tom lUdc ho3c m ot so cau
hoi on tap. O nhilng chudng quan trong se co nhffng vi du vdi nhffng so lieu gia
dinh cu the cho mot Ban quan ly du an dien hinh nao do. Hy vong, dieu nay se
dinh hudng cho ban trong cong tac khi ap dung “Lam ke toan bang E x cel” vao

ddn vi chu dau tU cua minh.

Ban co the su" dung muc luc de tra ctfu khi su" dung “Hudng ddn lam ke todn
dcm vi chu dau tu bdng E xcel". Tuy nhien, nham giup ban thuan tien hdn khi tim
kie'm nhilng van de lien quan, tap sach dude chia lam 6 phan va 16 chUdng.

• Phan 1. Mot so' van ban phap quy cua nha nirfc ve ke' toan

Phan nay gidi thieu nhffng van ban phap qui ve viec ap dung che do ke
toan ddn vi chu dau tif. B ang ma tai khoan ke' toan. Cac van ban nay co
tinh chat b5t buoc khi ap dung che' do ke toan. Ban nen doc ky p'han nay
frudc khi chuyen sang phan ke tiep.

• PhSn 2. Che do chi?ng tiif va so ke toan

Phan 2 gom ba chiTdng, chifdng 1: “Nguyen tac chung ve ke to a n ”, chudng
2: “Phan loai chifng tuf ke to a n ” va chudng 3: “Che do so sach ke to an "
trinh bay nhtfng nguyen tac, hinh thiJc, m au bieu, phu"dng phap ghi chep.
IlTu trff, bao quan chUng tCr va so ke' toan. Thong qua do ban se hieu ro
nhffng khai ni§m nhif: “So N hat k y ”, “So C ai", “So chi tie't”, “N hat ky
ch u n g ”, “Nhat ky - So c a i”...

• P h in 3. M icrosoft E xcel 2002

Gom m ot chifdng, chudng 4, mot so' bai hoc can ban ve bang tinh dien tuf
M icrosoft Excel 2002, nhffng kien thu'c can ban lam hanh trang cho ban khi
ap dung ke' toan bang m ay vi tinh.

• Ph^n 4. HiAJng dan to chi?c chi?ng tuf ke toan bSng Excel

</div>
(6)<div class='page_container' data-page=6>

♦ Phan 5. Hutfng dan lap bao cao tai chinh b£ng Excel

Gom bay childng, chtfdng 9-15. Trong do:

Chudng 9: Tif d6ng hda tien trinh ghi so ke toan;
Chifdng 10: B£ng can doi ke toan;

Chudng 11: Quan ly nguon von dau tir
Chtfdng 12: Thtfc hien dau ttf theo dtf an
Chtfdng 13: Chi phf Ban quan ly dtf an

Chtfdng 14: B ao cdo thuyet minh tai chinh va mot so bao cao khac
Chudng 15: Td khai thue GTGT.

♦ Phdn 6. Hudng d in stf dung chtfdng trinh ke toan mSu

Phan nay gom m ot chudng, Chtfdng 16, gidi thi^u cach sff dung "Chuong
trinh ke todn m a u ”. Chtfdng trinh chtfa tren 01 dla m em hoac dTa CD-ROM
va cac ban co the lien he de mua rieng vdi tac gia hay cac dai ly ban sach.
D ay la m ot bo chudng trinh m lu ma ban co the sur dung ngay.

♦ Phil luc

C uoi cung la phan phu luc nham gidi thieu cho ban Luat ke toan mdi se
dtfdc ap dung tCf ngay 01/01/2004 va Chuan mtfc so 1. Chuan mtfc chung.

2. Cac qui tide dung trong cuon sach nay

“Cuon sach" co suf dung mot so thuat ngff qui tfdc nham dinh dang thuat
ngff va m at chff de lam ro nhffng thong tin dac b i e t :

♦ M ot chuoi nhtf sau:

Ctrl + E nter

Co nghTa la ban giff de phim Ctrl va nha'n phim Enter.

♦ C ac thuat ngff mdi hoac cac thong tin can nha'n m anh dude the hien bang
chff in nghieng.

♦ C ac dff lieu can phai go, tap lenh hay thtfc ddn thi hanh dude in dam

♦ C ac thong tin giup tien hanh cong viec nhanh hdn. Muc nay goi la M eo
hay lcfi khuyen va co bieu ttfdng cai chuong

-L-♦ Nhffng cau nhac nhci de phong nguy hiem dung bieu ttfdng £
♦ Nhffng cau ghi chu, lffu y dung bieu tudng *

♦ Da so cac vi du trong cuon sach nay qui ffdc dau phan cach thap phan la
d au cha'm va dau phan cach hang ngan la dau phay. Vi du, 50,000.5 dtfdc
hieu la n2m chuc ngan 1£ n3m.

</div>
(7)<div class='page_container' data-page=7>

3. Cuon sach n a y danh cho ai

“Ke todn" Id thfi' gidi cua nhffng con so, d&i h6i ngffdi ddng phdi cd nhffng
kien thffc cdn ban ve “ke toan ddn vi chu dau ttf“. Mac db, ban c6 the tim kiem d
trong cuon sdeh ndy nhffng kien thffc c3n ban ve “ke toan”, nhiAig cach tot nhat la
ban nen tim hieu trffdc “nhffng kien thffc ke toan can ban’ hoac neu ban la “ke
todn vien Ban qudn ly dtf dn” thi cdng tot. Ngodi ra, ban cung nen trang bi trffdc
nhffng ky ndng ccf ban ve may vi tinh. Tuy nhien, neu khong biet “ti g i” ve ke toan

va may tinh, ban van co the sff dung “cuon sach n ay” de hoc ldm ke' toan tren
may vi tinh va do co le cung chinh la muc dich cua cuon sach nay.

Chuc ban thanh cong.'
M oi thde m dc xin lien he theo dia chi:

</div>
(8)<div class='page_container' data-page=8>

P H A N 1

MQT SO VAN BAN

PHAP

QUY CUA

NHA N I/0C

VE KE TOAN

1. Q U Y ET DINH SO 214/2000/QD-BTC NGAY 28-12-2000 CUA BQ TRLfCfNG
BQ T A l CHINH V/v Ban hanh Che dp ke toan ap dung cho dofn vi chu d iu
tu

2. N H CNG QUI DINH CHUNG BAN HANH THEO QUYET DINH SO
214/2000/Q D -BTC NGAY 28-12-2000 CUA B 0 T R U IN G BQ TAI CHINH
3. NGHJ D IN H SO 89/2002/ND-CP NGAY 7-11-2002 cua CHINH PHU Quy

dinh ve vi^c in, phat hanh, suf dung, quan ly hoa dtfn

4. Q U Y E T DINH SO 149/2001/QD-BTC CUA BQ T R U dN G BQ TAI CHINH
BAN H A N H NG AY 31/12/2001 V/v ban hanh va cong bo' bon (04) chuS’n mUc
k€' toan V iet Nam (deft 1)

5. Q U Y E T DINH SO 165/2002/QD-BTC CUA BQ TRUCfNG BQ T A l CHINH
BAN H A N H NG AY 31-12-2002 V/v ban hanh va cong bo' sau (06) chuan mUc
kg' toan V i£t Nam (dtft 2)

6. NGHJ DINH SO 129/2004/ND-CP CUA CHINH PHU BAN HANH NGAY
31/05/2004 V/v Quy dinh chi tiet va htftimg d in thi hanh mot so dieu cua Luat
Ke toan ap dung trong hoat dong kinh doanh

7. HE THONG T A l KHOAN KE TOAN CHO DON VI CHU D A U TU

G hi chii: Toan bo cac van ban phap quy trich ddn trong tap sach ndy, duoc tdc
gid tham khdo vd trich ddn tie nhieu nguon tai lieu khdc nhau do do co
the co nhttng sai sot, rat mong doc gid luong thii.

</div>
(9)<div class='page_container' data-page=9>

1. Q U YET BJNH SO 214/2000/QD-BTC CUA BQ T R U IN G BQ TAI CHINH
BAN HANH NGAY 28-12-2000

Ve viec ban hanh che do ke toan ap dung cho don vi chu dau tu

B

0 T R U IN G b

0 t a i CHINH

- Can ciir Phap lenh Ke toan va Thong ke cong bo theo Lenh so 06-LCT/HDNN
ngay 20-5-1988 cua Hoi dong Nha nude va Dieu le to chuc ke toan Nha nude ban hanh
theo Nghi dinh s<5 25/HDBT ngay 18-3-1989 cua Hoi dflng Bo truong (nay la Chi'nh
Phu);

- Can cii Nghi djnh so 15/CP ngay 02-3-1993 cua Chi'nh phu quy dinh va nhiem
vu, quydn han va trach nhiem quan ly Nha nude cua Bo, c a quan ngang Bo;

- Can cur Nghi dinh so 178/CP ngay 28-10-1994 cua Chinh phu quy dinh ve chuc
nang, nhiem vu va to chuc bo may cua Bo Tai chi'nh;

- Can cu Nghi dinh so 52/1999/ND-CP ngay 08-7-1999 cua Chinh phu ban hanh
Quy che quan ly dau tu va xay dung; Nghi dinh so 12/2000/ND-CP ngay 05-5-2000 cua

Chinh phu ve viec sua doi, bd sung mot so dieu cua Quy che quan ly dau tu va xay dung
kem theo Nghi djnh so 52/1999/ND-CP ngay 08-7-1999 cua Chi'nh Phu;

- Can ciif Quyet dinh so 1141-TC/QD/CDKT ngay 01-11-1995 cua Bo truong Bo
Tai chi'nh v6 viec ban hanh Che do ke toan doanh nghiep; Quyet dinh so 999-
TC/QD/CDKT ngay 2-11-1996 cua Bo truong Bo Tai chi'nh ve viec Ban hanh He thong
Che do ke toan hanh chi'nh su nghiep;

Sau khi co y kien thoa thuan cua Bo truong Bo Xav dung tai cong van so 2313
BXD/TCKT ngay 14/12/2000;

Theo d6 nghj cua Vu truong Vu Che do ke toan,

QUYET DINH:

Dieu 1: Ban hanh kem theo Quyet dinh nay “Che do ke toan ap dung cho dcm vi
chii dau tu”, gdm:

1- Quy dinh chung;

2 - He thong bieu mau chung tir ke toan va quy dinh v& phuong phap lap chung
tu ke toan;

3 - He thong tai khoan ke toan va quy djnh ve noi dung, ket cau va phucng phap
ghi chep tai khoan ke toan;

4 - He thong bieu mflu sd ke toan va quy dinh ve phucmg phap ghi chep so ke
toan;

</div>
(10)<div class='page_container' data-page=10>

Dieu 2: Che do ke toan don vi chu dau tu ap dung cho tat ca cac don vi chu dau

tu co thanh lap Ban quan ly du an va to chuc cong tac ke toan rieng thuoc doanh nghiep
thuoc moi thanh phan kinh te va cac don vi hanh chinh sir nghiep. Truong hop don vj
chu dau tu khong thanh lap Ban quan ly dir an thl ke toan du an dau tu duoc thuc hien
tren cung he thong s6 ke toan cua doanh nghiep hoac don vi hanh chi'nh su nghiep.

Dieu 3: Che dp ke toan nay co hieu lire thi hanh thong nhat trong ca nude tir
ngay 01/01/2001 thay the Che do ke toan don vi chu dau tu ban hanh theo Thong tu lien
Bp s6 72 TT/LB ngay 06/12/1991 “Hucrng dan thuc hien che do ke toan don vi chii dau
tu” cua Bd Tai chi'nh va Bo Xay dung.

Dieu 4: Uy ban nhan dan cac tinh, thanh pho true thuoc Trung ucrng; cac Bo. co
quan ngang Bo, ca quan thudc Chi'nh phii, cac co quan doan the;, cac td chiic xa hoi 6
Trung ucrng, Thu truong cac don vi co lien quan chiu trach nhiem chi dao, trien khai thi
hanh Quyet dinh nay.

KT. BO TRl/CfNG BO TAI CHINH
Thtf trtfdng

</div>
(11)<div class='page_container' data-page=11>

2. NHLTNG QUI DJNH CHUNG BAN HANH THEO Q UYET DINH SO
214/2000/QD-BTC NGAY 28-12-2000

CUA BO T R U dN G BO TAI CHINH

D ieu 1 - Che do ke toan don vi chu dau tu ap dung cho cac don vi chu dau tu
co thanh lap Ban quan ly du an va to chtfc cong tac ke toan rieng. Cac d an v| chu
dSu tu khOng thanh lap Ban quan ly du an thi k£ toan du an d iu tu duac thuc hiSn
tr6n cung he thong s6 ke' toan cua doanh nghiep hoac dan vj hanh chinh su nghiep
nhung phai tuan thii nhung quy dinh cua che d6 nay v i n6i dung, phuang phap ghi
chep va m a s6 ke' toan chi tie't phan anh ngudn vd'n d iu tu, chi phi thuc hien dau
tu, la p cac bao cao tai chinh va quyet toan von d£u tu du an hoan thanh.

D ieu 2 - D an vi chu dau tu phai chap hanh che do ke toan theo Phap I6nh Ke
toan va Thong ke, Dieu le To chtfc ke toan Nha nuoc, cac van ban phap quy hien
hanh v i ke toan, k ie m toan va nhung quy dinh tai Q uyet dinh nay.

D ieu 3 - Ke toan dan v| chu dau tu co nhiem vu

1 - Thu thap, phan anh, xu ly va tong h ap day du, kip th&i, chinh xac thong
tin ve ngu6n von dau tu hinh thanh (bao gom von ngan sach Nha nu6c cap, von
chu so hBu, von vay, von duac tai tra, vien tra, ...); tinh hinh chi phi, sir dung va
thanh toan von d<iu tu; tinh hinh quyet toan von dau tu theo c a ca'u von dau tu.
theo du an, cOng trinh, hang muc cong trinh hoan thanh.

2 - Tinh toan va phan anh chinh xac, dSy du, kip thcri so luang va gia tri
timg loai, tirng thur tai san co dinh va tai san luu dong tang len do dau tu xay dung
m ang lai.

3 - Thuc hien kiem tra, kiem soat tinh hinh chap hanh cac tieu chuan. djnh
mure, cac che do, chinh sach quan ly tai chinh ve dau tu va xay dung cua Nha
nitcrc va cua dan vi; kiem tra viec quan ly, sir dung cac loai vat tu. tai san. tinh
hinh cha'p hanh ky luat thanh toan, chap hanh dir toan.

4 - Lap va nop dung han bao cao tai chinh cho cac co quan quan ly cap tren
va cac c a quan thanh toan, cho vay va tai trcr von, c a quan Thong ke. Cung cap
thfing tin va tai lieu can thie't phuc vu cho viec xay dung du toan, xay dung cac
dinh mtfc chi tieu cho hoat dong ddu tu va xay dung. Phan tich va danh gia hieu
qua sir dung cac ngu6n von dau tu a dan vi chii dau tu.

D ieu 4 - Yeu cau cong tac ke toan a dan vi chii dau tu

- Phan anh kip thai, day du. chinh xac va trung thuc moi hoat dong kinh te. tai
chinh phat sinh trong qua trinh dau tu va xay dung tai dan vi chii dau tu;

- Phai dam bao quan ly chat che. toan dien. lien tuc moi khoan vat tu. tai
san, tien von a don vi chu dau tu;

- Chi tieu do ke toan phan anh phai thong nhat vdi chi tieu quy dinh trong
du toan ve noi dung va phuang phap tinh toan;

</div>
(12)<div class='page_container' data-page=12>

- T6 chuc c6ng tac ke' toan phai gon, nhe, tie't kiem va hieu qua.
Ditiu 5 - Ndi dung c6ng viec ke' toan cua don vi chu dau tu

K e todn nguon von dau tu:

Phan anh s6 hien co va tinh hinh bien dong von dau tu theo tung nguon hinh
thanh, bao g6m: N guon von NSNN ca'p, ngu6n v6n chu so htfu cua chu dau tu,
ngu6n vdn vay, nguon von duac tai tra, vien tra va cac khoan h6 tra ve dau tu.

K e todn sic dung von dau tit:

1 - Phan anh chi phi thuc hien dau tu theo c a ca'u von d5u tu, theo du an,
cdng trinh, hang muc cdng trinh.

2 - Phan anh s6 hien co va tinh hinh biefn dong cac loai tai san cua don vi
chu d£u tu, nhu:

- Ti6n m at, ngoai te tai quy hoac g£ri tai Ngan hang, Kho bac Nha nude;
- Sd lu an g , gia tri vat tu, thiet bi, nguyen vat lieu, cong cu, dung cu;

- Phan anh s6' luang, nguyen gia va gia tri hao mon cua tai san co dinh hien

co va tinh hinh bien d6ng cua tai san c6' dinh, c6ng tac mua sam, xay dung va siia
chtfa tai san co dinh cua Ban quan ly dir an;

- Phan anh cac khoan no phai tra va thanh toan no phai tra cho nguai ban.
ngudi cung ca'p dich vu, ngudi nhan thau;

- Phan anh cac khoan no phai thu va tinh hinh thanh toan cac khoan no phai
thu cua cac doi tu an g trong va ngoai dan vj chu dSu tu;

- Phan anh so hien co va tinh hinh bien dong cac loai tai san khac thudc
quyen kiem soat va quan ly cua dan vi chu dau tu.

3 - Phan anh cac khoan ng phai tra phat sinh trong hoat dong cua dan vi chu
d<Ju tu, nhu: cac khoan tri'ch nop theo luang, cac khoan phai tra nhan vien Ban
quan ly d u an, cac khoan nop Ngan sach (neu co) va viec thanh toan cac khoan
phai tra, phai nop khac.

4 - Ke' toan cac khoan thu nhap khac, chi phi' khac (theo quy dinh cua chi'nh
sach tai chi'nh) cua Ban quan ly du an.

L ap bdo cdo tai chinh vd bdo cdo quyet todn von dau tu:

- Lap va gffi dung han bao cao tai chi'nh dan vi chu dau tu cho c a quan quan
ly ca'p tren, c a quan thanh toan, cho vay, tai tra vdn, c a quan Thong ke;

- Lap va gui dung han bao cao thuc hien von dfiu tu hang nam va bao cao
quyet toan von dau tu du an hoan thanh dua vao khai thac sir dung theo quy dinh
hien hanh ve quyet toan von dau tu;

- D inh ky phan ti'ch bao cao tai chi'nh, de xuat cac bien phap tang cuang

quan ly hoat dong dau tu xay dung ciia dan vi chii dau tu.

D ieu 6 - K iem ke tai san

Cuoi nien do ke' toan, trudc khi khoa so ke toan dan vi chii dau tu phai thuc
hien kiem ke de’ xac dinh chi'nh xac sd luang va gia tri cac loai tai san. vat tu, tien
vdn... hien co tai thdi die’m ki£m ke, ddi chieu va xac nhan cac khoan cong no
hien co de dam bao su khap dung giua sd lieu tren sd ke toan vai thuc te.

</div>
(13)<div class='page_container' data-page=13>

Don vi chu dau tu con phai kiem ke bat thudng khi giai the;, sap nhap. dinh
chi hoat ddng hoac trong cac trudng h ap khac theo quy dinh cua phap luat.

Dieu 7 - Kiem tra ke toan

K iem tra ke toan nham dam bao cho cac quy dinh phap ly ve tai chi'nh. ke
toan duac cha'p hanh nghiem chinh, so lieu ke toan duac chi'nh xac, trung thuc.
khach quan.

D an vj chu dau tu phai chiu su kiem tra ke' toan cua c a quan quan ly cap tren
va c a quan tai chi'nh l't nha't mdi nam mot lan va nhat thiet phai duac tien hanh
trudc khi phe duyet quyet toan von dau tu du an hoan thanh.

Thu trudng va ngudi phu trach ke' toan dan vi chu dau tu phai chap hanh
lenh kie’m tra cua c a quan quan ly cap tren, c a quan tai chi'nh, c a quan thanh toan.
cho vay va tai tra vdn; co trach nhiem cung ca'p day du, kip thdi, trung thuc so
lieu, tai lieu cdn thie't cho cong tac kiem tra ke' toan duac tien hanh thuan loi.

D ieu 8 - Luu trii tai lieu ke' toan

Tai lieu ke' toan phai luu tr£r bao gdm: chung tu ke' toan, sd ke' toan, bao cao

tai chinh va cac tai lieu khac lien quan den ke' toan.

Sau khi ket thuc nien do ke toan va da hoan tat toan bo cong viec ke' toan,
cac tai lieu ke' toan khong con sir dung de ghi so ke' toan trong nien do ke toan
tiep theo phai duac sap xep, phan loai, liet ke, goi buoc va lap danh muc de dua
vao luu trii theo quy dinh.

Trudng hap ghi sd ke toan va lap bao cao tai chi'nh bang m ay vi ti'nh thi cuoi
ky ke' toan (thang, quy), sau khi hoan thanh viec khoa sd phai in toan bo he thong
sd ke' toan tong hap, sd ke' toan chi tie't va bao cao tai chi'nh, lam du cac thu tuc
phap ly nhu cac so ke' toan ghi bang tay de’ phuc vu cho viec kiem tra, kiem soat
cua c a quan Nha nude, sau do duac luu tru cung vdi tai lieu ke toan khac.

T hai han luu tru, bao quan tai lieu ke toan theo che do luu tru tai lieu ke
toan cua Nha nude.

D ieu 9 - D an vi Chu dau tu co thanh lap Ban quan ly dir an tuy theo quy mo
phai td chirc bo may ke toan thanh phong (hoac to) va phai cu ngudi phu trach ke
toan.

D an vj chu dau tu phai bo tri' ngudi lam cong tac ke toan cd trinh do chuven
mon, nghiep vu duac dao tao tir bac trung hoc tai chi'nh. ke toan trd len. Can bd ke
toan phai duac dam bao quyen doc lap ve nghiep vu chuyen mon trong viec thuc
hien nhiem vu cua minh.

</div>
(14)<div class='page_container' data-page=14>

Difeu 10 - Khi thanh lap Ban quan ly du an cua don vi chu dau tu, sau khi co
quye't dinh bo nhiem truong ban (hoac giam doc ban), co quan co thaim quyen
phai dong thdi cU ngudi phu trach ke toan de’ to chiic thuc hien ke toan tai Ban
quan ly dir an.

D ieu 11 - Can bo, nhan vien cua don vi chii dau tu phai nghiem chinh chap
hanh cac quy dinh ve tai chi'nh, ke toan va co trach nhiem cung cap day du, kip
thdi chtfng tit, tai lieu can thiet co lien quan den cong tac ke toan va chiu trach
nhiem ve sir chinh xac, trung thuc, hcrp phap, hop le cua chung t£r, tai lieu ke toan
da thtfc hien.

D ieu 12 - N gudi phu trach ke toan ciia don vi chu dau tu co chilc nang giup
thu trudng d an vi hoac trudng ban, giam doc ban quan ly du an chi dao, to chuc
thuc hiSn toan bO cOng tac tai chi'nh, ke' toan va thdng tin kinh te trong don vi;
thuc hien kie’m tra, kiem soat viec tuan thu cac che' d6, chi'nh sach tai chinh, ke'
toan, viec thuc hien cac tieu chucin, dinh muc ciia Nha nude va viec chap hanh ky
luat tai chinh, ke' toan d don vi chu dau tu.

D ieu 13 - N gudi phu trach ke' toan chiu sir chi dao, lanh dao true tiep ciia
thu trudng don vi chii dau tu hoac trudng ban, giam doc ban quan ly du an, dong
thdi chiu su chi dao va kiem tra ve nghiep vu chuyen mon tai chinh, ke' toan ciia
cor quan quan ly tai chinh.

D ieu 14 - X u ly vi pham

M oi hanh vi vi pham cac quy dinh phap ly ve ke toan, tuy theo tinh chat va
miic do vi pham duac xir phat theo dung quy dinh ciia Phap lenh Ke' toan va
T hdng ke, N ghi dinh xir phat vi pham hanh chinh trong llnh vuc ke' toan va cac
van ban phap quy khac co lien quan cua Nha nude.

</div>
(15)<div class='page_container' data-page=15>

3. NGHI DINH SO 89/2002/ND-CP NGAY 7-11-2002 cua C H lN H PHU
Quy dinh ve v ifc in, phat hanh, suT dung, quan ly hoa dcfn

CHINH PHU

C an ctf Luat To chffc Chinh phu ngay 25-12-2001;
C an cff L uat thu6' v£ Phap lenh Thue hien hanh;
C an ctf Phap lenh ke toan - Thong ke ngay 20-5-1988;
C an ctf Phap lenh xff ly vi pham hanh chinh ngay 20-7-2002;
T heo de nghi cua Bo trtfdng Bo Tai chinh,

NGHI DINH:
Chtfofng I

NHtrNG QUY DINH CHUNG
D i£u 1: Pham vi, doi ttfdng ap dung

Nghi dinh niky i p dung vdi cac to chtfc, ca nhan theo quy dinh cua phap
luat co quyen va nghTa vu trong viec in, phat hanh, stf dung, quan ly hoa
ddn.

D ilu 2: Loai, hinh thtfc va noi dung cua hoa ddn

1. Cac loai hoa ddn quy dinh tai Nghi dinh nay gom:
a) H 6a ddn gia tri gia tang;

b) Hoa ddn ban hang;
c) Hoa ddn thu mua hang;
d) Cac loai hoa ddn khac.

2 . Hoa ddn dtfdc the hien bang m ot trong cac hinh thtfc sau:
a) H6a ddn in thanh mau;

b) H(5a ddn in theo m lu quy dinh bang m ay tinh tien;
c) Cac loai tem, ve co in san m enh gia.

3. Noi dung hoa ddn phai co du cac chi tieu theo quy dinh thi mdi co gia
tri phap ly.

4. Hinh thtfc, noi dung chi tiet cua hoa ddn do Bo Tai chinh quy dinh.

D ieu 3: M ot so tff nguf trong Nghi dinh nay dtfdc the hien nhtf sau:

</div>
(16)<div class='page_container' data-page=16>

D ieu 4:

D ieu 5:

Difiu 6.

D ilu 7:

2. H 6a ddn ttf in 1& hoa ddn do to chtfc, ca nhan dtfdc phep in hoac in theo
m au quy djnh.

3. Phat hanh hoa ddn la viec to chtfc, ca nhan dtfa hda ddn da dtfdc in ra
sff dung.

4. Ky hieu hoa ddn la da'u hieu phan loai hoa ddn b£ng he thong chff cai
tieng V iet va n3m phdt hanh hda ddn.

5. So' cua hda ddn la so thtf ttf theo day so' ttf nhien trong ky hieu hoa
ddn.

6. Lien hoa ddn la cdc td trong cung mot hoa ddn.

7. Lap hoa ddn la viec dung phtfdng tien can thie't de ghi day du thong tin
theo cac chi tieu tren hda ddn.

8. Hoa ddn kho'ng la hoa ddn da dtfdc lap nhtfng n<?i dung giao dich lai
khong co thtfc.

9. H oa ddn gia la h6a ddn khong phai do td chtfc, ca nhan co quyen in va
phat hanh.

C ac hanh vi bi cam

N ghiem cam moi td chtfc, ca nhan in, phat h in h , stf dung, quan ly, mua,
ban hoa ddn trai vdi quy dinh tai Nghi dinh n&y.

Chtfdng II

IN, PH A T HANH, S lf DUNG, QUAN LY HOA DON

In hoa ddn

1. Bo T ai chinh in hoa ddn de phat hanh va ban cho cac td chtfc, ca nhan
stf dung theo quy dinh cua cac luat thue, Phap lenh Thue.

2. To chtfc, ca nhan dtfdc ttf in hoa ddn theo quy dinh tai Nghi dinh nay
va htfdng dan cua Bo Tai chinh.

T rach nhiem cua td chtfc, ca nhan ttf in hoa ddn

1. To chtfc, ca nhan dtfdc phep ttf in hoa ddn, khi dat in hoa ddn phai theo
dung m au ngtfdi dtfng dau td chtfc duyet, ky va ghi ro ho ten, ten tren

m3u hoa ddn dat in; co hdp ddng in hoa ddn vdi td chtfc nhan in trong
do ghi cu the sd ltfdng, ky hieu, sd thtf ttf hoa ddn; sau moi lan in hoac
ket thuc hdp dong in phai thtfc hien thanh ly hdp dong in.

2. Trtfdc khi in hoa ddn ddt mdi phai bao cao viec stf dung hoa ddn in ddt
cu va dang ky in mdi vdi cd quan th u e'v e ky hieu, sd ltfdng, sd thtf ttf
hoa ddn, ndi in. ffiA ' "fGIJVpN

D ieu kien, trach nhiem cua to chtfc nhan in hoa ddnl

1. To chtfc nhan in hoa ddn phai cd du cac dieu kien hanh n g h i in theo
quy dinh cua phap luat.

</div>
(17)<div class='page_container' data-page=17>

2. Khi in hoa ddn phai can ctf m au hoa ddn da dtfdc Bo Tai chinh chap
thuan bang van ban, doi chieu vdi m au hda ddn dat in da dtfdc ngtfdi
cd tham quyen duyet, phai in hda ddn theo dung hdp ddng da ky vdi
ben dat in, trong do ghi cu the so' ltfdng, ky hieu, sd thtf ttf hda ddn: khi
in xong phai thtfc hien thanh ly hdp dong, thanh huy cac ban in. ban
kem , san pham in thffa, in hong.

3. Md sd sach theo doi tinh hinh dat in hda ddn, djnh ky hang quy lap va
gffi bao cao cho cd quan Thue ve sd ltfdng hda ddn da in ciia ttfng td
chtfc, ca nhan dat in.

D i£u 8: Phat hanh hda ddn

1. Hda ddn do Bo Tai chinh in, hda ddn do td chtfc, ca nhan ttf in khi dtfu
ra stf dung phai thong bao phat hanh bang van ban ve loai, hinh thtfc.
m au va thdi gian stf dung hda ddn; phai chiu trach nhiem trtfdc phap
luat ve hda ddn da thong bao phat hanh.

2. To chtfc, ca nhan khi mua hda ddn do Bo Tai chinh phat hanh phai ghi
hoac ddng dau ten, dia chi, ma sd thue tren lien 2 cua ttfng hda ddn tai
cd quan ndi cung cap hda ddn.

3. Thu tuc mua ban hda ddn, thu tuc dang ky stf dung hda ddn ttf in do Bo
T ai chinh quy dinh.

D ilu 9: Stf dung hda ddn

1. Doi vdi td chtfc, ca nhan ban hang hda, dich vu:

a) Khi ban, trao doi hang hda, dich vu phai lap, giao hda ddn cho khach
hang theo quy djnh cua Nghi djnh nay.

Trtfdng hdp ban le hang hda, cung tfng djch vu co gia trj dtfdi mtfc
quy djnh m a ngtfdi mua khong yeu cau thi khong bat bupc phai lap
hda ddn.

b) Khi lap hda ddn phai ghi day du, dung nhtf cac chi tieu da in san tren
hda ddn, nhilng chi tieu khong stf dung phai gach bd. Noi dung ghi
mot lan tren cac lien hda ddn cung sd phai gidng nhau.

c) Phai stf dung hda ddn theo dung thtf ttf sd nhd den sd ldn. khong
dtfdc dung cach sd. Trtfdng hdp viet sai can huy bd thi gach cheo ghi
ro huy bo va phai ltfu day du cac lien cua sd hda ddn huy bd.

</div>
(18)<div class='page_container' data-page=18>

d) Hang th in g phdi bao cao tinh hinh stf dung hoa ddn cham nhat vao
n g iy 10 ctSa th in g sau; hang n im phai bao cao thanh, quyet toan suf
dung hoa ddn cham nhat v io ngay 25 th in g 2 cua n im sau vdi cd

quan ndi cung c i p hoac d in g suf dung hoa ddn.

e) Khi sap nhap, hdp nhat, giai the, chuyen doi hinh thtfc sd hffu, pha
san, ngffng hoat dpng, phai bao cao thanh, quyet toan sff dung hda
ddn va npp lai toan bp so hda ddn chffa su" dung cho cd quan cung
cap hoac d in g ky suf dung hoa ddn trong thdi han cham nhat la 5
ngay, ke tff khi co quyet dinh s ip nhap, hdp nhat, giai the, chuyen
doi hinh thufc sd hffu, p h i san, ngffng hoat dpng.

g) Khi cd thay doi m au hda ddn phai thong b io cong khai ve so ltfdng,
chung loai hda ddn het g ii tri suf dung; thanh, quyet toan, nop lai hda
ddn khong sff dung cho cd quan thue.

2. Doi vdi td chffc, c i nhan mua hang hda, dich vu.

a) To chffc, ca nhan mua hang hda, dich vu cd quyen va nghia vu yeu
cau to chffc, c i nhan ban hang hda, dich vu lap va giao lien hai hda
ddn de ltfu giff va sff dung theo quy dinh.

b) Doi vdi td chffc, ca nhan san xuat, kinh doanh ke khai nop thue. cac
ddn vi thu htfdng kinh phi ttf ngan sach nha ntfdc, cac ddn vi thtfc
hien dtf i n khi mua hang hda, dich vu cd tric h nhiem kiem tra noi
dung c ic chi tieu ghi trSn hda ddn, tff choi khong nhan hda ddn ghi
sai chi tieu, ghi chenh lech g ii tri vdi lien hda ddn lffu cua ben ban.
c) Doi vdi ngffdi mua hang hda, dich vu de tieu dung thtfc hien tot viec

ltfu giff hda ddn se dtfdc htfdng c ic quyen Idi sff dung hda ddn theo
quy dinh ciia Bo T ai chinh.

D i£u 10: Sff dung hda ddn thu mua hang nong, lam, thuy san

1. Doi vdi td chffc, ca nhan thu mua hang nong, lam, thuy san chtfa qua
che bien cua ngtfdi san xua't ban khong cd hda ddn b in hang thi phai
lap hda ddn thu mua hang giao cho ngtfdi b in ; trtfdng hdp thu mua
hang hda cd g ii tri tff 1 trieu dong trd len hoac m ua nhieu lan ciia mot
ngtfdi thi phai c i n ctf G iay chtfng minh nhan dan cua ngtfdi ban de ghi
dung: Ho, ten, dia chi cua ngtfdi ban; sd ltfdng, ddn gia, tong sd tien
thanh toan va yeu cau ngtfdi ban ky ten, nhan lien 2 cua hda ddn.
2. Dd'i vdi td chtfc, ca nhan san xuat thu mua hang nong, lam , thuy san

trtfc tiep ban cho ngtfdi thu mua hang hda phai yeu cau ngtfdi mua
hang lap v i giao hda ddn thu mua hang theo dung quy dinh cua khoan

</div>
(19)<div class='page_container' data-page=19>

1 D ieu nay, co trach nhi?m lffu giff hoa ddn thu mua hang de lam cd sd
doi chieu khi c in thiet.

Trffdng hdp ban hang cd gid tri tff 1 trieu dong trd len hoac
ban nhieu lan cho 1 ddn vi, ca nhan mua hang hoa phai xuat trinh
Giaiy chffng minh nhan dan de ngffdi mua hang lap hoa ddn, ghi dung
c£c chi tieu theo quy dinh cua khoan 1 D ieu nay.

D i4u 11: Q uan ly hda ddn
1. Ddi vdi Bp T&i chinh:

a) Hffdng dan vi§c md sd s4ch theo doi viec nhap, xuat hda ddn, dang ky
sff dung thanh, quyet todn sff dung hda ddn theo dung quy dinh;

b) Thffdng xuyen cd ke hoach kiem tra viec sff dung, quan ly hda ddn
cua td chffc ca nhan in, phat hanh sff dung hda ddn;

c) Phdi thffc hien bdo qudn, quan ly hda ddn, khong dtfdc de htf hong,
m at hda ddn;

d) Thong bdo ve vipc m at hda ddn; thu hoi hda ddn khong sff dung do:
sap nhap, giai the, ngffng hoat dpng cua cac ddn vi dang ky sff dung
hda ddn, doi m lu hda ddn, hda ddn thong bao m at nhffng da tim thay,
hda ddn in trilng k^ hieu, trung sd, hda ddn rach nat can thanh huy.

Khi thu hoi hda ddn de thanh huy phai lap ban ke chi tiet, ky
hi#u, sd ltfdng, sd thtf ttf hda ddn thanh huy. Viec thanh huy hda ddn
phai dtfdc Bo Tai chinh chap thuan va phai lap Hoi ddng thanh huy
Hoi ddng thanh huy hda ddn do Bo Tai chinh quy dinh.

2. Ddi vdi td chffc, ca nhan sff dung hda ddn:

a) Phai sff dung hda ddn theo dung quy dinh, khong dffdc m ua, ban, cho
hda ddn h o ic dung hda ddn cua td chffc, ca nhan khac, khong dtfdc stf
dung hda ddn de ke khai khong thue, chi phi, thanh quyet toan tai
chinh;

b) M d sd sach theo ddi, cd npi quy quan ly va phtfdng tien b ao quan, ltfu
giff hda ddn theo quy dinh cua phap luat. Khong dffdc de hff hong m at
hda ddn;

c) Phai bao cao ngay bang van ban vdi cd quan ndi cung cap hoac dang
ky stf dung hda ddn ve v if c m at hda ddn;

</div>
(20)<div class='page_container' data-page=20>

PH A N 1. M0T s 6 VAN BAN PH AP QUY CUA NHA N U tfC v fi k £ TOAN

Chtfdng III

X tf LY VI PHAM HANH CHINH

D ie u 12: Xtf phat doi vdi nhilng h&nh vi vi pham ve viec in hda ddn
1. Ddi vdi td chtfc, cA nhan dat in hda ddn:

a) Phat tien ttf 1.000.000 ddng den 5.000.000 ddng doi vdi hanh vi dat in
hda ddn nhtfng chtfa dtfdc cd quan Nha ntfdc cd tham quyen chap
thuan b&ng van ban ve m iu hda;

b) Phat tien tir 4.000.000 ddng den 9.000.000 ddng doi vdi hanh vi d a t in
hda ddn trung ky hieu, trung sd.

2. Ddi vdi td chtfc nhan in hda ddn

a) Phat tien ttf 1.000.000 ddng den 5.000.000 ddng doi vdi hanh vi nhan
in hda ddn ma chtfa dtfdc cd quan Nha ntfdc cd tham quyen chap thuan
b ln g van ban ve m au hda ddn;

b) Phat tien ttf 4.000.000 ddng den 9.000.000 ddng doi vdi h in h vi nhan
in hda ddn trung ky hieu, trung sd.

D ilu 13: Ddi vdi hanh vi vi pham ve dang ky va phat hanh hda ddn

1. P hat tien ttf 500.000 ddng den 1.000.000 dong doi vdi vdi td chtfc, ca
nhan stf dung hda ddn nhtfng khong thtfc hien thong bao phat hanh hda
ddn.

2. P hat tien ttf 1.000.000 ddng de'n 2.000.000 ddng doi vdi td chtfc, ca
nhan stf dung hda ddn ttf in khong dang ky stf dung hda ddn vdi cd

quan Thue.

D i^u 14: Do'i vdi hanh vi vi pham ve stf dung hda ddn

1. P hat tien ttf 100.000 ddng den 300.000 ddng doi vdi hanh vi lap hda
ddn khong ghi ro cac chi tieu: Chff ky, hinh thtfc thanh toan.

2. P hat tien ttf 2.000.000 ddng den 7.000.000 ddng do'i vdi vdi hanh vi
khong lap hda ddn khi b£n hang hda, dich vu, trtf cac trtfdng hdp ban
hang hda, dich vu theo quy dinh khong phai l$p hda ddn.

3. C an ctf vao gia tri ghi lien 2 cua hda ddn, phat tien doi vdi cac hanh vi
lap hda ddn cd chenh lech gitfa cac lien cua mdi sd hda ddn nhtf sau:
a) Phat tien ttf 500.000 dong den 1.000.000 ddng do'i vdi mdi hda ddn

cd gia tri chenh lech dtfdi 1.000.000 dong.

</div>