B O IH -o0o - N T T NGHI P : NK NH K T QU I I HUY ANH C HI N : TR N TH : A19224 :K I - 2014 B O IH -o0o - N T T NGHI P NK NH K T QU I I HUY ANH ng d n S : Th.s Nguy n Thanh Huy n c hi n : Tr n Th M : A19224 C :K I 2014 Thang Long University Library L IC l ic Thanh Huy c t i Th c s Nguy n ng d n t n t t nghi p m u ki t nh t rong khoa Kinh t - Qu p ki n th c luy n t ih c ct ng c g i l i c i Huy Anh i u ki c t p Tr n Th L t nghi tr t b ng d li c ps d c hi uc ng l Tr n Th Thang Long University Library h i c M CL C NV K NH K T QU I 1.1 k doanh nghi 1.1.1 1.1.2 nghi nh k t qu i m ho i a k nh k t qu i 1.1.3 Nhi m v c a k nghi nh k t qu i 1.2 M t s nv k 1.2.1 nh k t qu 1.2.2 Gi m tr doanh thu 1.2.3 Doanh thu thu n 1.2.4 .3 1.2.5 L i nhu n g p 1.2.6 C 1.2.7 K t qu 1.3 1.3.1 1.3.1.1 1.3.1.2 n chuy n th ng .5 1.3.1.3 1.3.2 1.3.3 1.3.4 ch m, tr 1.4 t kho 1.4.1 c - xu 1.4.2 p sau - xu 1.4.3 ct 1.4.4 c (FIFO) c (LIFO) .7 n 1.4.4.1 k d tr 1.4.4.2 quy n sau m i l n nh p 1.5 K nh k t qu 1.5.1 Ch ng t s d ng 1.5.2 n s d ng 1.5.3 12 1.5.3.1 T h 12 1.5.3.2 T h 1.5.4 K nh k 16 nh k t qu 17 1.5.4.1 K 17 1.5.4.2 K 1.6 H nh k t qu 19 th ng s k d nh k t qu 19 TH C TR NG K QU NH K T I HUY ANH .21 2.1 i Huy Anh 21 2.1.1 n 21 2.1.2 T ch c b 2.1.3 T ch c b 2.1.4 T ch c 22 k 23 24 2.2 Th c tr ng k Th 2.2.1 K i Huy Anh .26 i Huy Anh .26 2.2.1.1 K th c c ti p .26 2.2.1.2 K th n chuy n th 32 2.2.1.3 K thu ti n tr c ti p 36 2.2.1.4 K n gi m tr doanh thu 39 2.2.2 2.2.2.1 2.2.2.2 44 44 s nc nh 49 Thang Long University Library 2.2.2.3 ch v 2.2.3 K ng ti 50 ng h p 53 2.2.4 K t i M T S GI NH K T QU i Huy Anh 59 NK I HUY ANH 60 3.1 c tr ng k nh k t qu ng t i i Huy Anh .60 3.1.1 m 60 3.1.2 m 61 3.2 M t s gi nk nh k t qu i Huy Anh 61 DANH M C VI T T T u vi t t t BHXH B o hi i BHYT B o hi m y t BHTN B o hi m th t nghi p BPBS1 B s BPBS3 B s CBCNV CKTM Chi t kh i FIFO Nh p tru c xu t tru c GTGT GVHB HH K/c K t chuy n KH Kh u hao Ki nh k KKTX LIFO Nh p sau xu t tru c PKT Phi u k PNK Phi u nh p kho PXK Phi u xu t kho SDCK S TK ik n TNHH mh uh n nc nh c bi t Thang Long University Library DANH M B ng 2.1 H ng NG BI U, 27 B ng 2.2 S chi ti 28 B ng 2.3 Phi u xu t kho 30 B ng 2.4 o H nh 31 B ng 2.5 Gi 32 B ng 2.6 33 B ng 2.7 Phi u chi 34 B ng 2.8 35 B ng 2.9 Phi u xu t kho 37 B ng 2.10 o H nh 38 B ng 2.11 Phi u thu .39 B ng 2.12 40 B ng 2.13 S chi ti n 511 t i Huy Anh 41 B ng 2.14 S chi ti n 632 t i Huy Anh 45 B ng 2.15 B ng ch 46 B ng 2.16 B 49 B ng 2.17 B ti B ng 2.18 B o hi kh B ng 2.19 49 50 u 51 B ng 2.20 S chi ti n 642 t B ng 2.21 S nh i Huy Anh 52 53 B ng 2.22 S 56 B ng 2.23 S 57 B ng 2.24 S 58 B ng 2.25 S B ng 3.1 B ng t ng h p doanh thu t i Huy Anh 62 13 n chuy n th 13 n chuy n th 14 1.4 T 1.5 T 14 nh 15 c tr ch m tr 15 1.7 H nh k 17 1.8 H 18 1.9 K nh k t qu ghi s k 19 c Nh 20 2.1 T ch c b i Huy Anh 22 2.2 T ch c b i Huy Anh 23 2.3 ghi s k c Nh 25 Thang Long University Library 2.16 U 254 Tr (GTGT) M u s : 01GTGT-LN-02 C m ph - Qu ng Ninh u: BD/13T S : 0002455 u s 03 a ch : 184 C m Th nh Ngu C m Ph - QN Nguon Cty thu : 5700521476 a ch : S 22, t 2, khu - H ng H i - H Long - Qu ng Ninh MST: 5700586614 STT ch v S D u D.O 0,05S ng 90 n 20.240 C ng ti Thu su t GTGT: 10% 1.821.600 Ti n thu GTGT 182.160 T ng c ng ti 2.003.760 S ti n vi t b ng ch : hai tri ng ch n/ i l p phi u u chi k 1.821.600 K o hi m, b chi ti t t Th kh n, s nh n 51 Thang Long University Library 2.17 M u s : S20 I HUY ANH S 22, t 2, khu - H ng H i - H Long - Qu ng Ninh DNN aB S CHI TI -BTC ng BTC) N n: 642 Ch ng t NT ghi s SH NT 12/01 0002455 12/01 14/01 CTK 14/01 25/01 0010652 25/01 31/01 BPBS1 31/01 Di n gi i Mua d u TK i ng S N 111 1.821.600 112 110.000 112 1.375.000 31/01 334 79.800.000 BPBS1 31/01 338 17.365.000 31/01 BPBS3 31/01 KH 214 139.851.740 31/01 PKT 31/01 K t chuy n sang 911 n ti n n ph c v b ph n b ph n qu 911 C S 240.323.340 240.323.340 ik 240.323.340 i ghi s K ng (Ngu 52 2.2.3 K ng h p ng th i v i k ng h i chi u s li u nh as mb tin c nh a i Huy Anh 2.18 NT ghi s 06/01 Ch ng t Di n gi i SH NT PXK01 ghi s 01/01 S hi u TK S N 18/01 2085 133 12.020.000 331 131 511 177.830.000 3331 17.783.000 632 156 x 18/01 B n l 120.200.000 x 09/01 Xu 632 x PXK12 331 x 18/01 8.580.000 x 15/01 B n giao tay ba 133 x 1711 85.800.000 x 15/01 156 x 15/01 B n giao tay ba 5.127.600 x 010025 3331 x 15/01 51.272.400 x 13/01 Nh 511 x PNK01 131 x 13/01 x 06/01 156 x 1693 632 x 06/01 x 39.101.712 111 39.101.712 56.400.000 94.380.000 132.220.000 195.613.000 13.033.904 13.033.904 19.712.000 53 Thang Long University Library NT ghi s Ch ng t Di n gi i SH ghi s NT S hi u TK S N x ng, ph c p NV 31/01 PKT 31/01 K/c gi m tr doanh thu 54 3.556.600 3331 355.660 131 642 334 642 17.365.000 334 7.172.500 338 x 642 x BPBTL 31/01 521 x 31/01 2.136.100 x BPBTL 31/01 3331 x ph n 21.361.000 x 31/01 BPBTL 31/01 511 x ng 111 x 31/01 31/01 156 x 1712 632 x 31/01 2.563.200 x 25/01 B n l 3331 x 2355 25.632.000 x 25/01 Xu 511 x 25/01 PXK30 111 x 25/01 x 22/01 B n l 156 x 2112 632 x 22/01 1.792.000 x 22/01 Xu 3331 x PXK24 17.920.000 x 22/01 511 334 x 511 19.550.856 19.550.856 28.195.200 16.292.380 16.292.380 23.497.100 3.912.260 75.500.000 75.500.000 24.537.500 4.300.000 4.300.000 3.556.600 NT ghi s Ch ng t Di n gi i SH ghi s NT S hi u TK x PKT x 31/01 K/c doanh thu 632 x 31/01 K t chuy n GVHB 911 511 x 31/01 PKT N 521 x 31/01 S 3.556.600 911 662.378.600 662.378.600 944.568.400 944.568.400 (Ngu 55 Thang Long University Library 2.19 S n: 632 T n 31/01/2013 Ch ng t NT ghi s SH NT 06/01 PXK01 01/01 sen t m inax bfv-4103s 11/01 PXK08 11/01 TK i ng S Xu Di n gi i N 156 39.101.712 u nh inax lfv1102s-1 156 16.215.400 15/01 010025 15/01 B n giao tay ba 331 120.200.000 18/01 PXK12 09/01 Xu sen t m inax bfv-4103s 156 13.033.904 22/01 PXK24 22/01 Xu sen t m inax bfv-4103s 156 19.550.856 25/01 PXK30 25/01 Xu sen t m inax bfv-4103s 156 16.292.380 27/01 PXK33 27/01 Xu u nh inax lfv1102s-1 156 11.364.120 K t chuy n cu i k 911 31/01 PKT 31/01 662.378.600 662.378.600 662.378.600 S ik (Ngu 56 2.20 S n: 511 p d ch v T n 31/01/2013 Ch ng t TK I NG Di n gi i ghi s SH 06/01 0001693 NT 06/01 sen t m inax bfv-4103s 11/01 0001692 11/01 S N 131 51.272.400 U NH INAX LFV-1102S-1 15/01 0001711 15/01 131 177.830.000 22/01 2112 22/01 B n l 111 25.632.000 111 21.361.000 25/01 0001735 25/01 sen t m inax bfv4103s U NH INAX 27/01 0001740 27/01 LFV-1102S-1 31/01 0001712 31/01 K t chuy n chi t kh n i 31/01 PKT 31/01 K t chuy n cu i k 5211 3.556.600 911 944.568.400 948.125.000 948.125.000 S ik (Ngu 57 Thang Long University Library 2.21 S n: 642 T NT ghi s n 31/01/2013 Ch ng t TK i ng Di n gi i SH NT 12/01 2455 12/01 14/01 CTK 14/01 25/01 124758 Mua d u 25/01 S N 111 112 n ti n n ph c v 1.821.600 110.000 112 b ph n 31/01 BPBS1 31/01 334 31/01 BPBS1 31/01 338 31/01 BPBS3 31/01 KH 31/01 PKT 31/01 K t chuy n sang 911 b ph n qu 214 1.375.000 79.800.000 17.365.000 139.851.740 911 C k 240.323.340 240.323.340 240.323.340 S ik (Ngu S n: 911 nh k t qu kinh doanh T NT ghi s n 31/01/2013 Ch ng t TK i ng Di n gi i SH NT N 662.378.600 31/01 PKT 31/01 K t chuy n GVHB 632 31/01 PKT 31/01 K/c doanh thu S 511 944.568.400 C S ik (Ngu 58 2.2.4 K t i i Huy Anh nh k t qu b t qu nh c: K t qu = Doanh thu n C n thu n = 944.568.400 = 41.866.460 662.378.600 240.323.340 ng) 59 Thang Long University Library M TS GI NK NH K T QU I HUY ANH 3.1 c tr ng k nh k t qu i i Huy Anh Qua th i gian th c t p t th c t v i Huy Anh cs t k i th c t Tuy s hi u bi t u ki n t c a h n ch , th uk ts k u, n nh c bi nh k t qu 3.1.1 c ti p c n t m -V b B i g n nh u qu c t ch u ki t nh cc nh k t qu kinh doanh di c, ph p t, th ng quan v u ki pv ng c -V k u qu ng, nhi u tr c m v ng ng v i ch k mb tr gi m thi u b t kh k c hi u qu kinh doanh k -V nh k t qu n th c a vi nh k t qu m b o ph nh ng quy p th i, trung th n cho s nc 60 ng p nh t v i c 3.1.2 m Th nh t: m u nghi p v ng ghi s k chung c Nh h tr c a ph n m ph i chi u s li u Th hai: hi n t vi c s t ng h vi at tc m c Th ba: d chi t kh 3.2 M t s gi nk nh k t qu i Huy Anh Th nh t: cho vi gi m b t kh c g n nh k cc ng d t nhi u ph n m m h tr k d ng hi u qu RESPECT, FAST Th hai: m s chi ti t doanh thu ch n ngh ng th c s d ng mi n r i Huy Anh ch s t ng h p doanh thu cho t t c im t y s t ng h ys thu n ti n, d u b ng t ng h p doanh thu i 61 Thang Long University Library 3.1 B NG T NG H P DOANH THU 2013 n gi m tr STT SL Doanh thu p/s k Gi m b tr CKTM Thu XK, Doanh thu thu n n L i nhu n g p l i SEN INAX 4103S T M BFV- 67 294.015.400 B N INAX 108VTN C U C- 23 46 3.556.600 290.458.800 208.178.852 82.279.948 53.522.300 53.522.300 34.542.754 18.979.645 41.321.000 41.321.000 19.325.762 21.995.328 L NH INAX LFV-1102S-1 C ng 944.568.400 3.556.600 62 941.011.800 662.378.600 278.633.200 Ghi Th ba: m b o th c hi th c th n tr ng k c ph c, gi m thi u nh ng thi t h kinh pd n kho - D + x y c l p khi: ng t b ng ch + ng minh v ng lo cc n kho thu c quy n s h u c l th c t nh - M nh c a B n kho i th c ghi nh pd = c nl p - S n kho b gi m i cu i k * n kho = n kho k a nh b M cd M c gi m M c gi n kho n ng - ghi nh ns c sau: ik D n kho Tk 159 - nh p d gi - - n kho gi t n kho -D hi D - p d n kho ik ch pd N TK 632 - pd N TK 159 63 Thang Long University Library K T LU N Trong n n kinh t th doanh nghi ng hi t i nhu i ph i t ch c t bi ch c b nh k t qu c i quan tr tr c ph c n t i ct pt i Huy Anh, du i s hu ng d n c a gi ng n ch c bi n Huy n, du i s c a n t t nghi u m th c t c a b n ki n th h kh i nh r t mong nh cs b oc ng, nc thi M t l n n a, em xin c Huy lu ng d n Th.s Nguy n Thanh t Tr n Th 64 ng Th i h c Kinh t qu Quy - aB H Tru k ng T ch c h iH i gi ih c ng BTC ih c i Huy Anh 65 Thang Long University Library