NGAN HANG CAU HO! BE THI TRAC NGHIEM GIA0 DIJC&DA0 TAO - CHUYEN NGANH: icE TOAN
STT
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CAU Mk
Theo che c10 ke toan hanh chinh str nghiep, tai khoan 112 Tien girl ngan hang, kho bac c6 bao nhieu tai khoan cap 2?
PHISONG AN A
C6 03 tai khoan cap 2.
Khong c6 tai khoan cap 3.
Theo che da ke than hanh chinh sg nghiep, tai khoan 521 Thu chua qua ngan sach ce, bao nhieu tai khoan cap 3 ?
Ng tai khoan 5111/CO tai khoan 1111.
Theo che dO ke toan hanh chinh sg nghiep, khi phat sinh se
chi ve thanh ly, nhtrcmg ban tai san c6 dinh c6 nguen gec tit
ngan sach bang ten mat, thl ká toan hach than :
Ng thi Ichoan 1111/CO tai khoan 5111.
Theo che d(5 ke toan hanh chinh sg nghiep, khi phat sinh s6
thu ve thanh 19, nhugng ban teal san eh dinh katu hinh o5
ngu6n goc tü ngan sach bang ti'en mat, thi ká toan hach toan :
Theo che cre ke loan hanh chinh str nghiep, trong IcY neu &km
tam trich lap guy khen thuong tinh vao chi hoat d'Ong thuemg
xuyen de chi tieu tit chenh lenh thu lem hon chi cim hoat Ong
thuang xuyen nam nay theo quy clinh dm che d6 tai chinh, thi
ice man hach loan .
Theo che dO ke toan hanh chinh sg nghiep, trong Ict nit dtr
toan chi hoat Ong kh6ng thuang xuyen nam nay chi trgc tiep
mua thi san co (filth him hinh la may m6c, thiet hi dua ngay
vao sit dung, kh6ng qua lap dat chay thit, thi ke toan hach than
PHI:ONG AN B
PHIYONG AN C
C6 02 tai khoen cap 2.
C6 01 tai khoan cap 2.
CO 01 tai Moan cap 3.
CO 02 tai khoan cap 3.
Ng tai khoan 5118/C6 tai Ichoan 1111.
Ncitai khoin 5112/CO tai Idman 1111.
Ng thi khoan 1111/C6 tai Ichoan 5118.
Ng tai khoan 1111/C6 tai khoen 5112.
Ng tai Ichoan 66121/C6 tai khoan 4314;
Ong then ghi cO tai khoan 004
Ng tai khoan 66121/C6 tai Ichoan 4312; Na tal khoan 66121/C6 tai khoan 4311;
Ong thin ghi c6 tai khoan 004
Ong thai ghi c6 tai khoan 004
Ng tai khoan 21 12/ CO tai khoan 46122
Ng tai khoan 66122/C6 tai khoan 466
Hong then ghi co tai khoan 0082.
Ng thi khoan 2112/ CO ten khoan 46121 Ng tai khoan 2112/ C6 tai khoan 46122
Ng' tai khoan 66121/C6 di khoan 466 Na tai khoan 66121/CO tai khoan 466
Deng theri ghi GO tai khoan 0081.
D6ng thbi ghi co tai khoan 0081.
Ng thi khoan 5111/C6 tai khoan 46121. Ng tai khoan 5111/CO tai khoan 5212.
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Ng tai khoan 5111/CO tai khoan 5211.
Theo che dO k'e to 'an hanh chinh su nghiep, cuoi IcS, ke loan
xac dinh sa phi, le phi da thu trong Icy phai Op nett sach nha
nude dugc de Ii chi theo guy dinh niumg don vi chua c6
cluing lit ghi thu, ghi chi ngan sach, thi ke toan hach than:
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Theo che dr) ke toan hanh chinh sg nghiep, trong thang phai
tra tiAn dien, di'en thoai don vi da sir dung nhtmg chua thanh
toan tinh vao chi hoat Ong thuOng xuyen trong nam (can dr
hea don cila ben cung cap dich vv), thi ke than hach toan :
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Theo che de ke toan hanh chinh sg nghiep, khi xudt qujf tien Ng tai khoan 66212/C6 tai khoan 1111.
mat chi cac Ichoen chi cho thgc hi'en dg an tir nguen kinh phi
ngan sach nha nu& cap (chi tnic tiep), thi ke man hach toan :
Ng tai khoan 66211/C(5 tai khoan 11 II. Ng tai khoan 66222/C6 tai khoan 1111.
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Theo che dO ke toan hanh chinh six nghiep, hang thang trich Ng tai Ichoon 66121/C6 tai khoan 3321.
bao hiem xa hOi phai n6p tinh van chi hoat Ong throng xuyen
trong nam dm don vi, thi ke toan hach toan :
Ng tai khoan 66121/C6 tai khoan 3322. Ng tai khoan 66121/C6 tai khoan 3324.
Ng* thi khoan 66121/CO tai khoan 46121.
Page 1 of 33
Ng tai khoan 66121/C6 Lai khohn 3321. Ng tai khoan 66121/C6 tai khoan 3311.
CAU HO!
STT
II Theo che dO ke tok hanh chinh sg nghiep, 'chi phat sinh so
khi than dirge se) tien CCI quan bao hiem xa hOi cap cho don vi
ve sa bao hiem xa hOi da chi tra cho can hi), vien ethic bang
tien mat. thi ke man hach than :
12 Theo che do ke toin hanh chinh sir nghiep, khi phat sinh
khoan thu thanh 19, nhugng ban tai san c6 dinh thOc dei
Wong chiu thue gia tri gia tang bang ten mat, thi ke toil' hach
toan:
13 Theo che dO k'e tok hanh chinh syr nghiep, hang [hang, khi
xac dinh s6 thue thu nhap ca than phai nOp tinh tren thu nhap
chiu thue dm ngtrai lao dOng khk (la cac deli ttrcmg thong
thOc danh sach tham gia bao hiem xa hOi theo quy dinh hien
hanh can phap luat ve bao hiem xa h0i), thi ke toan hach man:
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PHLIONG AN A
Ng Lai khoan 1111/C6 tai khoan 3341.
Ng tai khoan I111/C6 tai khoan 3331; CO Ng tai khoan 1111/C6 tai khoan 3334;
CO tai khoan 5111.
tai khoan 5118.
Ng tai khoan 3341/C6 tai khoan 3335.
Ng tai khoan 5118/C6 tai khoan 3338.
Theo the dO ke toan hanh chinh slr nghiep, khi c6 phat sinh
ck khoan thu lchk caa don vi phai nOp Nha nude, thi ke man
hach toan:
Theo chid do ke loan hanh chinh skr nghiep, khi phat sinh phan Ng tai khoan 334/C6 tai khoan 3322.
bac) hiem y te can Gong chile, vien chirc phai Elk Mr van
lurcmg Midi tra, thi ke Man hach toan:
Ng tai khoan 311/C6 tai khoan 312.
Theo the do k'e than hanh chinh str nghiep, khi co phat sinh
cac khoan tien tam (mg chi khong het duce Ichau trir vao tien
lucmg phai tra cOng chic, vien chtic, thi ke toan hach toan:
Theo the d6 ke man hanh chinh sir nghiep, cuOi nam, can ca Ng tai khoan 66121/C(5 tai khoan 3371.
vao gia tri c6ng cu ding cy mua sim bang ngu'on kinh phi chi
boat Ong thuang xuyen do ngan sach cap cOn thn kho phan
anh gia tri dm chting vao chi boat dOng thuang xuyen nam
nay thi ke todn hach toan Theo the do ke loan hanh chinh sg nghiep, can dr vao gia tri Ng tai khoan 66122/C6 tai khoan 3371.
khei lucmg siva chaa Ian tai san cii dinh da bean thanh den
31/12 lien quan den se kinh phi boat dOng thong thuang
xuyen O. ducre ngan skh cap trong nam, thi ke toan hach toan
Theo che do ke toan hanh chinh sg nghiep, khi ket chuyen
chenh lech thu lem hen chi ve thanh ly 03 san ce dinh neu
ductc bt sung vao quy phat trien boat Ong sg nghiep, thi ke
tok hach Man :
PHOING AN B
Ng di khoan 1111/C6 tai Ichoan 3321.
Ng tai khoan 5118/CO tai khoan 4314.
Page 2 of 33
PHUONG AN C
Ng tai khoan 1111/C6 tai khoen 46121.
Ng tai khoan 1111/C6 tai khoan 3332;
CO tai khoan 5118.
Ng tai khoan 6612I/C6 tai khoan 3335. Ng* tai khoan 3348/C6 [Ai khoan 3335.
Ng tai khoan 5118/C6 tai khoan 3335.
Ng tai khoan 1111/C6 tai Ichoin 3338.
Ng tai khoan 334/C6 tai khoan 3321.
Ng tai khoan 334/C6 tai khoan 3324.
Ng tai khoan 66I/C6 tai khoan 312.
Ng [Ai khoan 334/C6 tai khoan 312.
Ng tai khaki 66121/C6 tai khoan 3372. Ng tai khoan 66122/C6 tai khoan 3373.
Ng tai khoin 66122/C6 tai khoan 3372. Ng tai khoan 66121/C6 tai khoan 3373.
Ng tai khoan 5111/05 tai khoan 4313.
Ng tai khoan 5118/CO tai khoan 4312.
PHIAING AN A
CAU Hen
STT
Ng tai khoan 4311/C6 [Ai khoan 3348.
20 Theo the do ke man hanh chinh str nghiep, khi phat sinh so
chi tin thuemg dinh ky, dot xuat phai tra cho can b0 Ong
chat, via chile ( la de doi ttrong thuOc danh sach tham gia
bao hem xa h'Oi thee quy dinh hi'en hanh can phap lust ve bao
tam xä h0i) tic quy khen thtrimg, thi ke toan hach than :
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Ng tai khoan 0092.
Theo che do Ice [oan hanh chinh sr nghiep, khi nhan dtrgc
quyet dinh cda cap c6 tham quyen giao du than chi boat dOng
khOng thuting xuyen, thi ke than hach loan:
Theo elle dO ke todn hanh chinh str nghiep, khi nhan kinh phi Ng [Ai khoan 3311/C6 tai khoan 46121.
hog dOng thireng xuyen do cap tren cap va chuyen thanh loan
true tiep cho noted cung cdp dich vu, thi Ice than hgh loan:
PHUOING AN B
Ng tai khoan 4311/C6 tai khoan 3341.
PHISONG AN C
Ng tai khoan 43I3/C6 tai khoan 3341.
Ng tai khoan 0082.
Ng tai khoan 0081.
Ng [Ai khoan 66121/C6 tai khoan
46121.
Ng tai khoan 3318/C6 tai khoan 46121.
Theo the dO ke than hanh chinh str nghiep, truang hop cuoi Ng tai khoan 46121/C6 tai khoan 1111.
mien dO Ice than, thee che do tai chinh quy dinh, neu don vi
phai nOp Ini so kinh phi boat dOng kheng thuOng xuyen sir
dung khang het, khi nOp lai kinh phi bang tien mg, thi ke toast
hach toan •
Ng tai khoan 4612/C6 tai khoan 4621.
Theo che TO Ice loan hanh chinh str nghiep, cuei ky Ice tool'
nam, cac khoan chi heat dOng chin dirge guy& toan veil ngu6n
kinh phi hoot Ong thi nguen kinh phi heat Ong da sir dung
dugc ket chuyen tic Tai khoan 4612"Nam nay" sang Tai khoan
4611"Nam tnrerc", thi Ice than hach ban:
Ng tai khaki 46122/C6 tai khoan 1111. Ng ai khoan 342/C6 tai khoan 1111.
Ng tai khoan 4611/C6 tai khoan 4612.
Ng tai khoan 4612/C6 tai khoan 4611.
Ng tai khoen 4612/C6 Lai khoan 4611.
Theo che dO ice toan hanh chinh sty nghiep, nguon kinh phi
heat Ong caa nam Int& dirge xac dinh chin sir dung khi xet
duyet bdo cao quyet toan nam thee che do tai chinh quy dinh,
neu &rot chuyen thanh nguen kinh phi hog dOng nam nay, thi
Ice loan hach than CO 02 tai khoan cap 2.
Theo che do Ice than hanh chinh su nghiep, tai khoan 334Phai tra ding chile, vien auk c6 bao nhieu tai khoan cap 2?
Ng tai khoan 4611/C6 [Ai khoan 4621.
Ng tai khoan 4611/C6 tai khoan 4612.
CO 01 tai khoan cap 2.
CO 03 tai khoan cep 2.
CO 04 tai khoin cap 2.
}Chong c6 tai khoan cap 2.
Co 02 tai khoan cap 2.
Nguen kinh phi thtrc hien du an do ngan
sach nha rank cap.
Cac khoan chi hoot dOng thtrOng xuyen
bang ngu6n kinh phi throng xuyen thuOc
nam nay.
CO 02 tai khoan cap 2.
Nguen kinh phi quan 19 dtr an do nhan
vien fru.
Cac khoan chi heat Ong thOng xuyen
bang ngu6n kinh phi th[dmg xuyen
[hulk nam sau.
CO 03 tai khoan cap 2.
Nguen kinh phi quail 19 du an do ngan
sach nha nuetc cap.
Cac khoan chi hog Ong thuilmg xuyen
bang nguOn kinh phi khong thOng
xuven thuoc nam truerc.
!Chang 0 tai khoan cap 2.
Theo che do Ice toan hanh chinh str nghiep, tai khoan 431 Cac quc c6 bao nhieu tai khoan cap 2 ?
Theo che do ke wan hanh digit str nghiep, tai khoan 46211
ding de phan anh nguen kinh phi:
Theo elle do k'e loan hanh chinh str nghiep, tai khoan 66131
dung de phan arth cac khoan chi:
Theo the do k'e toan hanh chinh str nghiep, [Ai khoan 421 Chenh lech thu, chi chua xir 19 c6 bao nhieu tai khoan cap 2?
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PHIYONG AN A
SO chenh lech thu, chi dm hoot dOng theo
don dal hang dm nha nuOc.
PHTTING AN B
SO chenh tech thu, chi caa hoat dOng
san xuAt, kinh doanh vá viec xis ly s6
chenh tech nay.
Theo che dO k'e than hanh chinh so nghtep, twang hop nao thi - Caz khoan thu phi, 10 phi a thu phai map - Cac khoan thu phi, Ie phi a thu phai
ngan sach dugc d'e loi chi nhtmg don vi
nOp ngfin sach dugc de loi chi, don vi a
don vi khong &roc ghi tang nguem kinh phi boat dOng?
chtra co chi:mg tir ghi thu, ghi chi ngan sach c6 clang dr ghi thu, ghi chi ngan sach
theo quy dinh tha che do tai chinh.
theo quy dinh cna che do tai chinh.
- Cac khoan tin, hang vien to phi do an - Cac khoan tien, hang vien try phi do
a nhan nhtmg chin cr5 clung Ut ghi thu, an da nhan, da c6 cluing tir ghi thu, ghi
ghi chi ngan sach theo quy dinh dm che do chi ngan sach theo quy dinh dm che do
tai chinh.
tai chinh.
CAU HOI
STT
31 Theo che dr) ke toan hanh chinh so nghtep, tai khoan 4212
thing de phan dnh nOi dung:
- So kinh phi do an dugc cap truck cho
nam sau (neu c6).
- NguOn kinh phi do an hien chn hoc a
chi da &roc quyet toan.
- SO kinh phi dugc cacp try& cho nam
sau (neu c6).
- Nguon kinh phi hot dOng hien con
hoac da chi nhung chua &roc quyet
than
Ng tai khoan 661/C6 tai khoan 335.
PHIYONG AN C
SO chenh tech thu, chi ctia hoot dOng
khac.
- Cac khoan thu khac dtrgc de lai chi,
don vi da c6 chung tir ghi thu, ghi chi
ngan sach theo quy dinh dm che dO tai
chinh.
- Cac khoin lien, hang vien fro phi do
an da nhan nhtmg chin th chimg tir ghi
thu, ghi chi ngan sach theo quy clinh dm
che dO tai chinh.
- SO kinh phi dirge cdp trong nam.
- NguOn kinh phi hoot dOng cla chi vá
a dtrgc quyet than.
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Theo che dO ke toan hanh chinh so nghiep, del veri [Ai khoan
461 so du ben c6, phan anh nhimg nOi dung nab?
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Theo che do ke todn hanh chinh so nghiep, tten hoc bOng, sinh Ng tai khoen 662/C6 tai khoan 334.
hoot phi phai tra cho hoc sinh, sinh vien, thi ke toan hach than
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Theo che do ke toan hanh chinh so nghiep, tai khoan 33311 - Phan anh sO thue gia tri gia tang dau ra, s6 Phan anh 56 [hue gia tri gia tang dau ra, Ca 2 phuong an cOn lai deu dung.
thue gia tri gia tang phai nOp, da nOp, con so thue gia tri gia tang phai n0p, da nOp,
Thue gid tri gia tang clan ra dung de phan anh nOi dung?
con phai nOp &la hang h6a,san pham,
phai nOp dm hang nhap khan.
dich vu ban ra.
CO 07 tai khoan.
CO 08 tai khoan.
Theo che do Ice toan hanh chinh so nghiep, trong He themg tai Co 09 tai khoan.
khoan ke toan hanh chinh so nghiep loaf tai khoan I- Tien vá
vat tu c6 bao nhieu tai khoen can 1?
CO 07 tai khoan.
Co 06 tai khoan.
Theo che do ke Wan hanh chinh so nghiep, trong He theng tai CO 05 tai khoan.
khoan ke toan hanh chinh so nghiep loai tai khoan 0 - Tai
khoan ngoai bang c6 bao nhieu tai khoan cap 1 ?
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Theo che do ke toan hanh chinh so nghiep, trong He thong tai Co 10 tai khoan.
khoan ke toan hanh chinh so nghi'ep looi tai khoin 4 - Nguan
kinh nhi c6 bao nhieu tai !Moan can 1?
Theo che do ke toan hanh chinh so nghiep, trong He thong tai CO 04 tai khoan.
khoan ke toan hanh chinh so nghiep, nhOm tat khoan 46, 0
bao nhieu tai khoan cap 1?
Na tal khoan 431/C6 tai khoan 411.
Theo che do k'e than hanh chinh so nghiep, bi5 sung nguan
vem kinh doanh tit cac ou9, thi ke toan hach than:
Page 4 of 33
Ng till khoan 63I/C6 tai khoan 335.
CO 08 tai khoan.
CO 09 tai khoan.
CO 05 tai khoan.
CO 07 tai khoan.
No tai khoan 431/C6 tai khoan 461.
Ng tai khoan 421/C6 tai khoan 411.
PHISONG AN A
CAU HO!
STT
41 Theo Thong tu sO 162/2014/TT-BTC ngay 06/11/2014 elm BO Tai thai diem 31 thang 12 cda nam.
Tai chinh, truang hap ban giao, chia tech, sap nhap, giai the
ea quart, tO chit; don vi hoe tOng kiem ke danh gia lai tai san
cO dinh theo chit twang dm Nha nuerc thi hao men tai sari
duce tinh tai thai diem 42 Theo Thong tu sO 162/2014/TT-BTC ngay 06/11/2014 ciia BO Thai gian sir dung 8 nam; tY le hao men
Tai chinh, guy dinh thai gian sir dyng va ty le tinh hao men thi 12,5%.
san cO dinh hat hinh doi vai WI san la may in the loai :
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Theo Thong tu só 162/2014/TT-BTC ngay 06/11/2014 nth BO
Tai chinh, xac dinh se) hao men tai san c6 dinh cho nam cuoi
ding thuOc thbi gian se dyng oda tai san c6 dinh dirge quy
dinh:
Theo Thong In so 162/2014/TT-BTC ngay 6/11/2014 ciia BO
Tai chinh, s8 tien trich khan hao 'Lai sari GO dinh throe Mu tu,
mua sam tir ngutn vtin buy dOng, don vi dirge sir dyng vao
nharna n6i dung?
Theo ThOng tu so 162/2014/TT-BTC ngay 06/11/2014 cim BO
Tait chinh, quy dinh thai gian sir dyng va ty le tinh hao men tai
san co dinh him hinh la gieng khoan, gieng den, Wang rao :
PHUONG AN B
PH1LYONG AN C
Tai thin diem tnrac khi kh6a s6 ke toan. Tai thai diem c6 quyet dinh cim ca quart
A
nha nuac c6 tham quyen.
Thai gian sir dyng 5 nam; ty le hao men Thai gian sir dyng 10 nam; ty le hao
20%.
men 10%.
Xac dinh la hien st gift nguyen gia va so Xdc dinh la hien s6 glita nguyen gia va Xac dinh la hien só giaa nguyen gia va .
hao men lay ke da [hue hien dm lin sari cO gia tri con lai dm tai san co dinh do.
se, hao men cim tai san ce, dinh dO.
dinh d6.
Sir dyng de hoan tra gOc va lai; so can
lai de be sung vdo Quy phac Icri.
Sir dyng de hoan tra g6c va lai; so can
Ini de b6 sung vao Quy- phat trien heat
deng str nghiep.
Thai gian sir dyng 20 nam; ty le hao men
5% nam.
Thai gian sir dyng 10 nam; [Sr 14 hao
men 10% na'm.
Thai gian sir dyng 15 nam; tY le hao
men 6,67% nam.
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Theo ThOng tu s6162/2014/FT-BTC ngay 06/11/2014 elm BO Thai gian sir dyng 15 nam; ty le hao m6n
Tai chinh, quy dinh thai gian sir dyng va ty 10 tinh hao men tai 6,67 % nam.
sari cO dinh Mu hinh la xe dtra dan giao vien, hoc sinh :
Thiri gian sir dyng 20 nam; t914 hao
men 5 % nam.
Thai gian sir dung 10 nam; IS, 14 hao
men 10% nam.
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Theo Thong tu só 162/2014/IT-BTC ngay 06/11/2014cim BO Thai gian sir dyng 5 nam; ty le hao men
TM chinh, quy dinh thai gian sir dtmg va ty le tinh hao men tai 20% nam.
san e6 dinh hau hinh may photocopy:
Theo Th6ng fir sel 162/2014/TT-BTC ngay 06/11/2014 cim BO Thai gian sir dung 10 nam; ty le hao men
10 % nam.
Tai chinh, quy dinh thai gian sir dyng vaty le tinh hao men
tai san cO dinh hut hinh la ban ghe pheng hyp, hOi twang,
Ian hoc:
Theo Thong w so 162/2014/IT-BTC ngay 06/11/2014 cim BO Thai gian se dyng 10 nam; tY le hao men
TM chinh, quy dinh thai gian sir dyng va ty le tinh hao men tai 10% nom.
sari e6 dinh hurt hinh la thiet hi dien tir phyc vg quanly, Wu
frit da lieu:
Theo Thong tu s6 162/2014/TT-BTC ngay 06/11/2014 cim BO Thai gian sir dyng 10 nam; ty le hao men
TM chinh, quy dinh the(' gian sir dyng va ty le tinh hao men tai 10 % nam.
san c6 dinh !Wu hinh la may dieu hea khOna khi :
Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO 6601.
trtremg BO Tit chinh va the van ban sira den ho sung, quy dinh
ma s6 tieu nine noi dung chi cuac phi dien thoni trong nuac :
Thai gian sir dyng 10 nam; tY le hao
men 10 % nam.
Thai gian sir dyng 8 nam; t-Sr 14 hao mon
12,5 % nam.
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Sir dyng de hoan tra goc va lai;.so con lai
de b6 sung van Quy dy pheng on dinh dy
lap.
Page 5 of 33
Thai gian sir dyng 5 nam; ty le hao mon Thbi gian se dyng 8 nam; ty le hao mon
20% nam.
12,5 % narn.
Thai gian sir dyng 5 nam; ty le hao men Thai gian se dyng 8 nam; ty le hao men
20 % nam.
12,5 % nam.
Thai gian sir dyng 08 nam; ty le hao
men 12,5 % nam.
Thai gian se dyng 5 nam; ty le hao men
20% nam.
6602.
6603.
CAU HO1
STT
52 Theo Quyet dinh s6 33/2008/QD-BTC ngay 02/6/2008 dm Be 6203.
twang BO Tai chinh va cac van ban sera (161136 sung, quy dinh
ma se tieu mpc nOi dung chi thueng thirang xuyen theo dinh
mare:
53 Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO 6256.
throng BO Tai chinh va cac van ban sin del be sung, quy dinh
ma sO tieu mpc nOi dung chi tin tau xe nghi phep :
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PHYONG AN A
Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 ctia130 7762.
truemg BO Tai chinh va cdc van ban sin del be sung, quy dinh
ma s6 tiL muc noi dung chi dap Ichach :
Theo Quy'et dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO 6751.
truremg BO Ili chinh va cac van ban sin di b'e sung, quy dinh
ma s6 tieu nitre nOi dung chi thue phtrang tin van chuyen :
PHIYONG AN C
PHIYONG AN B
6201.
6251.
6255.
6253.
7761.
7763.
6752.
6753.
56
Theo Quyet dinh sO 33/2008/QD-BTC ngay 02/6/2008 dm BO 6704.
twang BO Tai chinh va cac van ban sin del be sung, quy dinh
ma s6 du mix di dung chi Ichoan ding tic phi:
6799.
6705.
57
Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 dm BO 6616.
trtrong BO Tai chinh va cac van ban sin di 136 sung, quy dinh
ma so den mtic nOi dung chi thue bao cap truyen hinh :
6618.
6617.
58
Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 cila130 6552.
twang BO Tai chinh va cac van ban sin d'ei be sung, quy dinh
ma se lieu rime nOi dung chi mua sarn °Ong cp, dung cu van
thong:
Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 coa Be 6112.
tracing BO Tai chinh va cac van ban sin ded be sung, quy dinh
ma so tieu mpc ned dung chi phy cap tru clai nghe :
6599.
6553.
6113.
6114.
59
60
Theo Quyet dinh s6 33/2008/QD-BTC ngay 02/6/2008 dm BO 6501.
tramg 80 Tai chinh va cac van ban sin del be sung, quy dinh
ma se tiL mpc nOi dung chi thanh toan tien din:
6503.
6502.
61
Theo Thong [a se 21/2005/TT-BTC ngay 22/3/2005 ctia 80 - Ging khai cac can cd, nguyen tic phan
Tai chinh. Quy dinh n'Oi dung ding khai phan be chr man ngan be.
- C8ng Ichai se lieu thee bleu se 4 dinh
sach hang nam del vai don vi du toll cap tren bao g6m :
kern Thong tu so 21/2005/TT-BIC ngay
22/3/2005 cila 80 Tai chinh
- C8ng khai cac can dr, nguyen tic phan
be.
- Cong khai s6 lieu thee bieu se 1 dinh
kern Thong tir se 21/200511T-BTC ngay
22/3/2005 ciia BO Tai chinh.
- Cting Ichai cac can cur, nguyen tac
phan be.
- Cong khai s6 lieu thee bieu se 2 dinh
kern Th6ng tu se 21/2005/TT-BTC
riga)/ 22/3/2005 caa BO Tai chinh.
Page 6 of 33
_
syr
62
PHIffiNG AN A
cAtt Him
Theo Thong tu so 21/2005/IT-BTC ngay 22/3/2005 dm B'0 - C6ng khai quyet toan da &rot cAp c6
Tai chinh, quy dinh nOi dung ding khai quyet Wan ngan sach them quyen phe duyet, theo Bieu sO 3 dinh
kern Thong tu so 21/2005/TT-BTC nny
nha nuic dal veri dun vi dy toan cap tren bao gem:
22/3/2005 cim BO Tai chinh.
- Cong khai quyet toan do dun vi phe
duyet cho cac don vi du toan cep dm% tryc
thu'Oc, theo Bieu so 4 dinh kern Th6ng us
s6 21/2005/TT-BTC ngay 22/3/2005 dm
BO TM chinh.
PHHONG AN 13
- Cemg khai quyet toan khi chin duce
cap c6 [ham quyen phe duyet, theo Bleu
so 3 dinh kern Thong tu so 21/2005/11'BTC ngay 22/3/2005 dm BO Tai chinh.
- Cong khai guy& toan do dun vi phe
duyet cho cac dan vi du loan cep dueri
true thu0c, theo Bi'eu so 4 dinh kern
Thong ttr so 21/2005/TT-BTC ngay
22/3/2005 cea BO Tai chinh.
PHIAING AN C
- Ong khai guy& toan khi chua duqc
cep c6 tham quyen phe duyet, theo Bleu
se I dinh kern Thong tu se 21/2005/TTBTC ngay 22/3/2005 cea Bo ni chinh.
- C6ng khai quyet wan do don vl phe
duyet cho cac don vi dy loan cep clued
trim thu6c, theo Bleu sO 3 dinh kern
Thong tu s6 21/2005/1T-BTC ngay
22/3/2005 dm Be Tai chinh.
63
Theo Thong tu s6 21/2005/IT-BTC ngay 22/3/2005 dm Be Niem yet cong khai tai try sir lam viec ctia Niem yet c8ng Ichai tai try si lam viec
dm dun vi HRH gian niem yet it nhat la
Tai chinh, quy dinh hinh thirc ding khai guy& toan ngan sach don vi (thii gian niem yet it nhat ia 60
ngay, ke tir ngay niem yet); demg thii [hang 90 ngay, kA lit ngay niem yet); deng thin
nha nuerc dolt veri don vi dy toan cep tren :
bao bang van ban cho cac don vi tnrc
[hang bao bang van ban cho cac don vi
truc thu0c.
thu6c.
64
Theo ThOng tu se 21/2005/TT-BTC ngay 22/3/2005 dm BO - Cong khai so lieu: Theo Bieu so 1 dinh - Ging khai se lieu: Theo Bieu se 3 dinh - COng khai se lieu: Theo Biel' se 4
TM chinh, quy dinh nOi dung ding khai quyet wan ngan sach kern Meng tu so 21/2005/1T-13TC ngay kern Th8ng tu sO 21/2005/IT-BTC ngay dinh kern Thong lit sO 21/2005/TT-BTC
22/3/2005 dm Be Tai chinh. ,
22/3/2005 cea BE) Tai chinh.
ngay 22/3/2005 cua BO Tait chinh.
nha ntric cea don vi du toan two tiep sir dung kinh phi la
- COng khai quyet toan met so noi dung - C6ng khai quyet toan met se mai dung
- C6ng khai quyet toan met se nOi dung
nhang Wei dung:
chi chi' yen: Chi mua sam tang thiet bi,
chi chit yeu: Chi mua sam trang thiet bi, chi che yeu: Chi mua som trang thiet bi,
phtrung tien lam viec, chi sira chita lin tai phtrcmg lien lam viec, chi sira chita lin phucmg tien lam viec, chi sera chitalan
seri ce dinh, chi hei nghi. Viec ding khai tai san oh dinh, chi heii nghi. Viec cOng tai sth c6 dinh, chi hOi nghi. Viec Gong
guy& toan cac neii dung chi khac do The khai quyet loan cac nOi dung chi khac lchai quyet toan cac nOi dung chi khac
truing dun vi guy& dinh.
do Thu truemg dun vi quyet dinh.
do The truemg dun vi quyet dinh.
65
Theo Nghi dinh se 43/2006/ND-CP ngay 25/4/2006 dm
Chinh phe, del vOi don vi tu ban dam met phan chi phi hoot
dOng, viec Inch lap hai quy, Quy then thuerng va Quy phitc loi
mire Inch tei da khong qua:
Theo Nghi dinh sO 43/2006/N0-CP ngay 25/4/2006 cita
Chinh phe, quy dinh viec sir dyng quy Mien thuing nhu the
nao ?
66
67
Niem yet Ong khai tai try 0 lam viec
cea don vi (thii gian niem yet it nhat la
90 ngay, Ice lit ngay niem yet); &Mg
theri cong be trong hei nghi can be,
&Ong chic, vien chile dm don vi.
2,5 thang lien lucmg, ti'en cting va thu nhap 3 thang ti'en krcmg va thunhep tang
tang them binh quan thyc hien trong nam. them binh quan [hue hien trong nam.
3 thang ten lucmg, lien Gong va thu
nhap tang them binh quasi thtrc hien
trong nam.
Thutmg dinh Icy (cheing thuOng dot xuat)
cho tap the, ca nhan trong va ngoai don vi
theo hien qua &mg viec va thanh tich d6ng
gap vao hoot Ong dm dun vi. Mix thuing
do The truing don Id quyet dinh theo quy
che chi tieu nOi 130 cira don vi.
Thuang dinh kjr, dot xuAt cho tap the, ca
nhan trong va ngoai don vi theo hieu
qua ding viec va thanh tich demg gOp
vao hot d'eng dm dun vi. Mix thuOng
do The truing dun vi guy& dinh theo
quy che chi lieu nOi ha dm dun vi.
Thuing [hying xuyen cho tap the, ca
nhan trong va ngoai dun vi. Mix
thuong do The truemg don vi quyet
dinh theo quy elle chi tieu nOi be dm
don vi.
Qu9 va Nam.
Quy.
Theo che dO ke toan hanh chinh sy nghiep, Icy hnn lap bao cao Nam.
binh hinh tang, giam tai sari co dinh la :
Page 7 of 33
PHLIONG AN B
Ng tai Ichoan 111/C6 tai khoan 331.
MIRING AN C
Ng tai khoan 111/C6 tai khoan 511.
Cham nhat 20 ngay, sau ngay ket thim ky
ke toan quy.
Cham nhat 15 ngay, sau ngay ket [bac
ky ke Man quy.
Cham nhat 25 ngay, sau ngay ket thric
Icy ke toan quy.
No tai khoan 662/C6 tai khoan 312.
Ng tai khoan 111/C6 tai khoan 312.
Ng tai khoan 661/C6 tai khoan 312.
Ng tai khoan 111/C6 [Ai khoan 461.
Ng tai khoan 111/C6 tai khoan 312.
Ng Lai khoan 111/C6 tai khoan 342.
PHU'OING AN A
CAU Ho!
STT
68 Theo the do' ke toan hanh chinh sy nghiep, khi thu phi, le phi Ng tai khoan 111/C6 tai khoan 311.
va cac Idman thu khac bang tin mat, thl ke toan hach toan :
69
70
71
Theo che dO ke toan hanh chinh so nghiep, quy dinh don vi ke
toan cap I nOp bao cao tai chinh qu9 eho ea quan tai chinh,
kho bac dong can vat) thei diem nao ?
Theo che dO ke Man hanh chinh so nghiep, khi thanh Man cac
khoan tam ting tinh vao chi hot dOng dm don vi, thi ke toan
hach toan :
Theo cha de ke Man hanh chinh so nghiep, Ichi thu hei cac
khoan no phai thu nei be bang tien mat, thi Ice toan hach toan :
72
Theo che de lce man hanh chinh so nghiep, quy dinh s6 ke
wan phai duce mer vao theri diem:
Phai dugc mer vao Mu ky ke toan nam hoac Phai dirge van dau Icy ke toan quy.
Wu& khi cc) quy'et dinh thanh lap.
73
Theo Quyet dinh so 33/2008/QH-BTC ngay 02/6/2008 dm BO
tnreng Be Tai chinh va the van ban siva del be sung, quy dinh
ma sO tieu nine dal yeti noi dung chi khoan chi doan ra theo
che do:
Theo che di) ke toan hanh chinh sy nghiep, khi thu dugc cac
khoan no phai thu ctia khach hang va cac del Prong lchac bang
tin girl, thi ke toan hach wan:
Theo the de Ice Man hanh chinh sy nghiep, myc dich tha s6
thee dOi du toan (mu s6 S41-H) clang de :
6806.
6849.
Phai dirge mer van Mu kt k'e toan nam
hoac ngay sau khi c6 quyet dinh thanh
lap va bat Mu hot &Ong dm don vi ke
toan.
6856.
Ng tai khoan 112/C6 tai lchoan 311.
Ng tai khoan 112/C6 tai khoan 511.
No tai khoan 112/C6 tai 461.
74
75
76
77
78
Theo dal do toan duce giao va viec tiep
nhan do toan dm don vi, bao gem dg
Man tir ngutm ngan sach nha ntrere va
neuon khac.
Theo the di) Ice toan hanh chinh so nghi'ep, can dr ghi s6 chi Cac ching tir ke Man hoac Bang tiring hop Cac cuing tit Ice Man hoac Bang tong
chimg tir ke than cimg loai lien quan den hop chimg tir ke man clang loai lien
tiet chi hot Ong (mu sO S61-H) la :
chi hoat Ong hanh chinh, so nghiep cim quan den chi cho dg an.
. don vi.
Theo che de ke Man hanh chinh so nghiep, myc dich cila sO Theo del the khoan thu sy nghiep, thu phi, Theo dei the khoan thu so nghiep, thu
chi fiat the khoan thu (Mau se S52-I-1) dirge quy dinh day da le phi, thu iai tien giri, thu thanh 1Y, nhirong phi, le phi, thu thee don dat hang, thu lai
ban tai san co dinh th the khoan thu Ichac tien mit thu thanh 19, nhuong ban tai
ding cle :
phat sinh it don vi va viee xi 19 the khoan san co dinh va cac khoan thu Idiac phat
sinh it don vi.
thu nay.
Theo del tinh hlnh tiep nhan th sir dyng
ngu6n kinh phi ngan sach nha nuerc va.
ngutm khae.
Ring hop tad) hinh tiep nhan va sit
dyng nguen kinh phi ngdn sach nha
nuerc th ngu6n khac.
La cac chi'mg tir Ice loan lien quan den
chi phi hoat deng san xuat, kink doanh
va chi phi clau tu xay dong cc ban.
Theo del cac khoan thu so nghiep, thu
phi, le phi, thu thee don dal hang, thu
mi lien gin, thu thanh 19, nhugng ben tai
san 06 dinh va the khoan thu khac phat
sinh it clan vi va viee xi ly the khoan
dm nav
Nham xac dinh the khoan tien mat,
Theo che dO ke toan hanh chinh so nghiep, rime dich dm viec Nham xac dinh the khoan tien mat, ngoai Nham xac dinh cac khoan tien mat,
ngoai te, yang bac, kim !chi quy, da quy ngoai te, yang bac, kim khi quy, da quy
te, yang bac, dá quy [hoc te xuat quy va
lap phieu chi (mu s6 C31-BB) dirge quy dinh day dii :
thyc te xuat quy va lam can ci de thil
lam can dr de the.' quy xuat mgr., ghi sti quY. dive te xuat quy va lam can cir de thii
quy xuat guy.
quy xuat quy, ghi sa quy, va ice toan ghi
sh ke toan.
Page 8 of 33
PHIRING AN A
CAU Hell
STT
Ng
tai
khoan
5112/ C6 tai khoan 461.
Theo
che
do
ke
toan
hanh
chinh
str
nghiep,
cac
khoan
thu
79
Ichac nu dtrgc be sung nguOn kinh phi thuang xuyen, thi ke
toan hach toan :
80 Theo che do ke toan hanh chinh sr nghiep, quy dinh don vi ke Cham nhat 20 ngay, sau ngay ket thtic kjr
toan cap III nep bao cao tai chinh quy cho don vi k'e teen cap k'e toan qu9.
11 va Co quan tai chinh, kho bac clang cap vao then dim:
81
82
83
84
85
86
87
88
PHU'ONG AN B
Ng tai khoan 5118/ Co Li; khoan 461.
PHUONG AN C
Na tai khoan 5111/ C6 tai khoan 461.
Cham nhat 10 ngay, sau ngay ket thfic
Icy ke toan qu9.
Cham nhat 15 ngay, sau ngay lc& thac
ky ke toan quy.
0700.
Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 caa
BO tinting BO Tai chinh va cac van ban sira dei be sung, quy
dinh ma sO nhOm chi clau ttr phat then la :
Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO 6650.
tracing BO Tai chinh va cac van ban sin del be sung, quy dinh
ma sO tieu mix nOi dung chi thong tin, Wyatt truyen, lien lac la
0600.
0500.
6600.
6550.
6750.
6400.
6700.
Ca 2 phuong an dm lai deu dung.
Trg cap Ich6 khan thutrng xuyen.
Trg cap kh6 khan dot St.
Thanh toan tien ye sinh, mei truang.
Thanh toan khoan phtrcmg tien theo che Thanh toan tien nhien lieu.
do.
Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm Bo
tatting BO Tai chinh va cdc van ban sira del be sung, quy dinh
ma s6 tieu muc noi dung chi cOng the phi la :
Theo Quyet dinh sO 33/2008/QD-BTC ngay 02/6/2008 dm BO
tnning BO Tai chinh va cac van ban nth &a b'e sung, quy dinh
ma so tieu muc 6251 c6 ten goi la :
Theo Quyet dinh se 33/2008/QD-BTC ngay 02/6/2008 caa BO
twang BO Tai chinh va cac van ban sin del be sung, quy dinh
ma se flail muc 6504 CO ten goi la :
Theo Quyet dinh so 33/2008/QD-BTC ngay 02/6/2008 dm BO
tnrerng BO Tai chinh va cac van ban sau del be sung, quy dinh
ma so tieu muc 6404 c6 ten soi la :
Theo chez do Ice toan hanh chinh sir nghiep, 'chi xac dinh tien
lucmg, ten Gong, pha cap... phai tra cho can be, ding chic,
vien chirc va ngtrai lao dOng khac trong don vi tinh vao chi
boat dOnp. thi kA toan hach than :
Theo Nghi dinh sO 43/2006/ND-CP ngay 25/4/2006 caa
Chinh phi', quy dinh quy du phong On dinh thu nhap dang de :
Lucmg can be c6ng nhan vien doi ra ngoai Chi chenh tech thu nhap thgc te so vtri
lucmg ngach bac, chit vv.
bien die.
Lucmg ngach, bac theo guy lucmg &sac
duyet.
Na tai khoan 662/C6 tai khoan 334.
Ng thi khoan 661/C6 tai khoan 334.
Ng tai khoan 334/C6 tai khoan 461.
Bao dam thu nhap cho ngutri lao dOng.
Chi khan thirtmg cho nguai lao deng.
ca 2 phucmg An con lai den dung.
89
Theo ThOng tit se 71/2006/TT-BTC ngay 9/8/2006 dm BO Tai Co quan quan 19 cap tren, ca quan tai chinh Co quan quan 19 cap Van, Kho bac Nha Co quan quan 19 cap tren, ca quan thi
chinh, Quy che chi tieu nta be phai gai day da den nhang co ding cap de theo dei, giam sat that hi'en; nuac nai don vi ma thi khoan giao dich chinh ding cap.
de lam can ca kiem soat chi.
girl 1Cho bac Nha nu& nai don vi ma tai
quan:
khoan giao dich de lam can dr kiem soar
90
Theo che do Ice toan hanh chinh sr nghiep, khi phat sinh cac
khoan thu giant chi hoat &Ong bang tien mat, thi ke toan hach
toan :
Ng tai khoan 111/C6 tai khoan 511
Page 9 of 33
Ng di khoan 111/C6 tai khoan 661
Ng tai khoan 111/C6 tai khoan 461
CAU HOI
STT
91 Theo che dr) ke toan hanh chinh so nghiep, khi nit do toan chi
hoot dieing thuang xuyen trong nam tai Itho hoc chuyen sang
tai khoen tin girl tien Via Nam ma Lai ngan hang phac vv chi
tra tien bong cho can ho, Gong chin, vien chirc qua tai khoan
cã nhan thi k'e toan hach toan •
92 Theo che dO ke Man hanh chinh skr nghiep, khi CO xac nhan
tha ngan hang phge vu ve s6 tian bong da &rot chuyen vao
tai khoan ca nhan oh timg can b0, Ong chtic, vien chtic vá
ngurri lao dOng khae, thi ke toan hach Man :
PHIAING AN A
Ng a; khoan 3341/C6 tai khoan 46121.
Deng thei ghi c6 tai khoan 0081.
Ng tai khoan 66121/C6 tai khoan 112 (chi Ng di khoan 334/05 tai khoan 46121.
ti'et tien girl Ngan hang).
93
Tai khoan 33311, 33318.
Theo che dO ke toil.' hanh chinh so nghiep, tai khoan 333Cac khoan phai nOp nha no& ce nhimg tai khoan cap 3 nao ?
94
Theo ehe dO Ice toan hanh chinh so nghiep, nit dg man thuOc
kinh phi theo don dat hang ctia nha nu& cAp cho don vi cap
chr6i, thi Ice toan hach loan:
Theo che dO Ice toan hanh chinh ski. nghiep, nhap kho vat lieu
mua ngoai chtra tra den cho nha cung cAp, thi ke toan hach
toan :
Theo che dO ke toan hanh chinh so nghiep, khi nhap kho vat
lieu do dont vien trg khong hoan lai nhtmg don vi chin co
chting dr ghi thu, ghi chi ngan sach theo quy dinh tha che do
tai chinh. MI ke toan hach toan :
Theo che d'O ke [oar) hanh chinh so nghiep, khi c6p kinh phi
cho don vi cAp duoi bang nguyen lieu, vat lieu, thi Ice loan don
vi cAp tren hach loan:
Theo che do Ice toan hanh chinh so nghiep, khi nhap kho ding
cg, dung co do doge vin trg nhtmg don vi chin CO chOng tic
ghi thu, ghi chi ngan sach theo quy dinh tha che di) tai chinh,
thi ke toan hach loan:
Theo che do kA Man hanh chinh so nghiep, dei veri dcm vi 05
hoot dOng san xuat, kinh doanh, nghien dm this nghitn, CO
san pham tan thu. San phem thu doge tic hoat dOng chuyen
mon, nghien can, che the, this nghiem, thi Ice loan hach toan :
95
96
97
98
99
100
101
PH-LING AN C
PHIAING AN B
Ng tai khoan 1121(chi tiet tien girl ngfin Ng thi khoan 1121/C6 tai khoan 3341.
Deng thai ghi c6 tai khoan 0081.
hang)/05 tai khoan 46121. Deng thtri
ghi CO tai khoan 0081.
Tai lchoan 33318, 33312.
Ng tai khoan 341/C6 tai khoan 465. Deng Ng tai khoan 341/C6 tai khoan 461.
Deng thei ghi c6 tai Ichoen 008.
thee ghi co tai khoan 008.
Natal khoan 334/C(5 tai khoen 112 (chi
tit tien giri Ngan hang).
Tai Ichoan 33311,33312.
Ng tai khoan 341/C6 tai khoan 465.
Deng theri ghi có tai khoan 009.
Ng tai khoan 152/C6 tai khoan 1112.
Ng tai khoan I52/05 tai khoan 3311.
Natal khoan 152/05 tai khoan 1111.
Ng tai khoan 152/C6 tai khoan 462.
Ng tai khoan 152/05 tai khoan 521.
Ng tai khoan 152/CO tai khoan 461.
Ng tai khoan 66I/C6 tai khoan 152.
Ng tai khoan 152/05 tai khoan 461.
Ng thi khoan 341/C(5 tai khoan 152.
Ng tai khoan 153/CO tai khoen 521.
Ng thi khoan 152/C6 tai khoan 521.
Ng tai khoan 153/C6 tai khoan 461.
Ng tai khoen 152/05 tai khoan 661, 662.
Ng tai khoan 1551/05 tai khoan 661,
662.
Ng thi khoan 155/05 tai khoan 631,
662.
Ng tai khoen 511/C(5 tai khoan 155.
Ng [Ai khoan 52I/C6 tai khoan 155.
Theo che do ke toan hanh chinh so nghiep, del veri don vi CO Ng tai khoan 53I/CO tai khoan 155.
hoot dOng san xuAt, kinh doanh khi phat sinh xuat kho san
pham, hang h6a de ban, thi kA toan hach toan :
Bang can del tai khoan; Bao cao ket qua
Dieu 29 dm Luat Ke loan nam 2003 quy dinh bao cao tai
chinh tha don vi kA man thuoc hoot dOng kinh doanh g6m coc hoot dOng kinh doanh; Ban cao thu, chi
loai bac, tho nap:
Page 10 of 33
Bang can del ke toan; Ban ca.o ket qua Bang can deli lee toan; Bao cao ket qua
hoot dang kinh doanh; Bap cao km
hoot dOng kinh dowel; Bap cao thu, chi
chuyen tien te; Ban thuyet minh bao can
tai chinh.
-
CAU HO!
STT
102 Dieu 4 caa Lug Ke todn nam 2003 quy dinh ve k'e toan quan
In::
PHU'ONG AN A
Ka toan quan tri la viec thu than, xis 13%,
phan tich va cung cap thOng tin kinh te, tai
chinh theo yeu eau quan tri va quyet dinh
kinh te, tai chinh trong nei be don vi Ice
toan
Quy dinh v6 Wei dung cong lac ke than, ft
chirc be may cim don vi, nguti lam Ice toan
va ngutri hanh nghe ke toan.
103
Dieu 1 caa Luat Ke than narn 2003 quy dinh pham vi dieu
chinh caa Lug Ke than nhu the nao ?
104
Dieu 4 can Lug Ice than narn 2003 quy dinh ve Icy k'e than nhu KS' ke than la lchoang then gian xac dinh tir
[hal diem don vi ke than bat dau ghi st ka
the nao ?
toan den thtri diem kat thac nam tai chinh.
PHLYCING AN C
PLWONG AN B
Ke toan quan tri la viec thu [hap, xis IS', Ke toan quan tri la viec it guy& dinh
trong nti b0 don vi kt toan.
phan tich st 1i'0u kinh ta
Luat Ke toan quy dinh ve nei dung ding Lug Ke toan quy dinh ve nei dung tong
Mc ke than, t6 chtic be. may dm don vi. Lac Ic'e toan, tO chile be may ke loan,
ngutri lam ke loan va hog clang nghe
nehien k'e toan.
KS' ke toan IA khoang thtri gian xdc dinh Ky ke than la khoang thtri gian xac dinh
tit thoi diem don vi ke toan bit (tau ghi tin thbi diem don vi ke toin bit dau ghi
se ke toan den thtri diem ket thac viec so Ice man den thiri diem kh6a se ka
ghi sa ke than, kh6a st ke toan de lap
toan de lap bao cao tai chinh.
bao can thi chinh
Nghiep vi kinh fa, tai chinh la nhcmg
Nghiep vg kinh th, tai chinh la nhcmg
hog clang quan ly, nguen hinh thanh tat hog clang cy the lam tang tai san dm
don vi ke than.
sari dm don vi k'e toan.
Nghiep vg kinh tt, tai chinh IA nhang hoat
&Ong phat sinh cy the lam tang, giam tai
san, ngutm hinh thanh tai san can don vi k'e
toan.
106 Dieu 4 - Lug Ice toan nam 2003 quy dinh ye hinh thire k'e toan Hinh that ke than IA ck matt se skh dm Hinh thac Ice toan la the matt s6 ke tok,
trinh to, phucmg phap ghi so va mei lien
be phan ke than.
nhu the nao ?
quan Riau cac se ke toan.
Tien, vat Ur va tai san co dinh; Nguen kinh Tien, vat of va tai san cO dinh; Nguen
107 Dieu 9 - Lug ke than nam 2003 quy dinh d6i Wong kt toan
kinh phi, quy; Cac khoan thanh toan
thuee hog Ong thu, chi ngan sach nha nutrc, hanh chinh, gr phi, quy; Cac khoan thanh toan trong va
ngoai don vi Ice than; Ng va xir 15, ng dm trong va ngoai don vi ke toan; Thu, chi
nghiep; hog clang aim don vi, ta chile o5 sin dyng kinh phi
Nha nude; Tai san qutic gia; Thue va ck va xis 19 chenh lech thu, chi hog Ong;
ngan sach nha nu& gam:
Thu, chi va ket du ngan sach nha mere;
khoan phai nep ngan sach nha nude.
[Mu tin tai chinh, tin dung nha nuere; Ng
phai tra va vim chi' sin ham
105
Dieu 4- Luat Ice toan narn 2003 quy dinh ye nghiep vg kinh
te, tai chinh iglu the nao ?
Hinh thirc ke toan la phucrng phap ghi
so va lap bao cao tai chinh.
Tien, vat tin va [Ai san co chnh; Nguen
kinh phi, quy; Cac khoan thanh toan
trong va ngoai don vi ke than; Thu, chi
va xis IS, chenh lech thu, chi hog clang;
Thu, chi va ket du ngan sach nha Lurk;
[Mu lir tai chinh, tin thing nha nuk; Ng
va sir ly no dm Nha nude; Tai san note
gia; Ck tai san khk c6 lien quan den
don vi ke tok.
108
Dieu 29 - Lug ke toan narn 2003 quy dinh bao cao thi chinh
dm don vi ke toan thuec hog clang thu, chi ngan sach nha
nuk, co quan hanh chinh, don vi sir nghiep, to chat 0 sir
dung kinh phi ngan sach nha nuac va don vi str nghiep, t6
chat kh6ng sir dung kinh phi ngan sach nha nu6c gam:
Bang can doi tai khoan; Bao cao thu, chi; Bang can Tel ke than; Ban thuyet minh Bang can dtii tai khoan; Bao cao thu,
Ban thuyet minh bao cao tai chinh; Bao cao bao cao tai chinh; Car bao cao Ichac theo chi; Ban thuyet minh bao cao tai chinh;
quy dinh caa phap lug.
Cac bao cdo Ichac theo quy dinh dm
Mu chuyen tien th.
phap lug.
109
Dieu 28- Lug Ka than 2003 quy dinh met trong nhitng
phucmg phap gm chin khi phat hien s6 k'e toan ghi bang tay
c6 sai set IA :
Ghi se). am bang each ghi 1g so sai bang
Ghi se) am bang each ghi lai st sai bang
mgc do hoc ghi lai st sai trong clau ngoac mgc do.
don, sau de ghi 10 st clang va phai cO chit
Icy caa ke loan tnrong ben canh.
Page 11 of 33
Ghi sO dm bang each ghi lai st sai bang
mgc do hoac ghi Ii sO sai trong dau
ngoac don va phai c6 chit ky caa ke
toan trutmg ben canh.
CAU HO!
STT
110 Dieu 32 - Lug Ka loan 2003 quy dinh met trong nhCmg nal
dung cOng khai bao cao tai chinh dm don vi ke toan thuec
hoat &Ong kinh doanh IA :
III Dieu 44 - Lug Ke Man 2003 quy dinh cac don vi ke toan hgp
nhat thanh dcm vi ke loan mei thi Urn don vi ke toan hi hgp
nhat phai thgc hien cac ding viec :
112
113
Dieu 42 - Lug Ka toan 2003 quy dinh don vi ke toan bi chia
thanh the don vi ke toan meti phai thgc hien cac cOng viec :
Dieu 46 - Lug KO toan 2003 quy dinh don vi ke toan chuyen
ctOi hinh thirc se' hCru phai thgc hien day da the ding viec :
114
115
PHIYONG AN A
KM qua hog Ong kinh doanh.
PHLYONG AN C
PHOONG AN B
Quyet toan thu, chi tai chinh nam va the Quyet man thu, chi tai chinh nam.
khoan thu, chi tai chinh khac.
Kh6a se ke toan, kiem ke tai san, xac dinh
ng chin thanh toan, lap bao cao tai chInh;
Ban giao toan be tai san, no chin thanh
toan, lap bien ban ban giao va ghi sO ke
toan theo bien ban ban giao; Ban giao toan
be tai lieu ke loan cho don vi ke Man hop
nhAt
Kh6a sO k'e toan, kiem ke tai san, xac dinh
no chin thanh toan, lap bao cao tai chinh;
Phan chia tai san, ng chin thanh toan, lap
bien ban ban giao va ghi sO k'e toan theo
bien ban ban giao; Ban giao tai lieu ke toan
lien quan den tai san, no chin thanh toan
cho cac don vi Ice loan mai.
Khea so ke toart, kiem ke gag, tien mat,
xac dinh cac khoan da cho vay chin thu
hei dugc; ban giao toan be tai lieu ke
toan cho don vi ke toan hop nhat.
Khea so ke toan, kiem ke tai san, xac
dinh cac khoan da cho vay nhtmg chin
thu dugc, lap bar) cao tai chinh; ban
giao toan be tai san, ng chin thanh
toan.
KhOa se ke toan, hem ke tai san, xac
dinh cac khoan da cho vay nhtmg chin
thu dirge, lap bao cao tai chinh; ban giao
toan be tai sari, no chin thanh Man cho
cdc don vi ke toan mett
IChoa sO ke Man, kiem ke quSi lien mat,
xac dinh the khoan da cho vay chin thu
hoi dirge; ban giao toan be tai lieu ke
toan cho dem vi ke toan mei.
Khea sO ke than, kiem ke tai san, the
dinh ng chin thanh toan, lap bao cao tai
chinh; Ban giao toan be tai san, ng chin
thanh toan, lap bien ban ban giao va ghi
se ke toan theo bien ban ban giao; Ban
giao toan be tai lieu ke toan cho don vi
ke toan c6 hinh thirc sg hau mei.
Ban giao toan be tai san, no chin thanh
toan, lap bien ban ban giao va ghi s6 k'e
toan theo bien ban ban giao; Ban giao
toan be tai li'eu ke toan cho don vi ke
loan c6 hinh thirc ser him mei. Xac dinh
cac khoan da cho vay chin thu Wei
throe.
Ng tai khoan 005.
C6 tai khoan 005.
90 ngay.
60 ngay.
90 ngay.
60 ngay.
120 ngay.
90 ngay.
Ithea sO ke ban, kiem ke tai san, xac dinh
ng chin thanh toan, lap bao cao tai chinh;
Ban giao toan be tai san, ng chin thanh
toan, lap bien ban ban giao va ghi sO ke
than theo bien ban ban giao; xac dinh cac
khoan da cho vay chin thu hei duce.
Theo che do ke toan hanh chinh six nghiep, thng cg, dung cm CO tai khoan 002.
dang sir dtmg phat hien thiau khi kiem ke, thi ke loan hgh
toan :
Dieu 31 - Lug ka toan nam 2003 quy dinh bao cao tai chinh 30 ngay.
nam dm don vi k'e toan phai dirge nap cho co quan nha nude
c6 that'll quyen trong thesi han bao nhieu ngay, ke dr ngay ket
thac Icy k'e toan nam theo quy dinh caa phap lug ?
Dieu 33 - Luat ke toan nam 2003 quy dinh don vi ke than IA 30 ngay.
co quan hanh chinh, don vi str nghiep phai ding khai bao cao
tai chinh nam trong thEri han bao nhieu ngay, ke tir ngay dirge
cdo c6 tham auven duvet?
60 ngay.
117 Dieu 33 - Lug k'e than nam 2003 quy dinh don vit ke todn
thuOc hog clang kinh doanh phai cong khai ban cao tai chinh
nam trong thtri han bao nhieu ngay ke dr ngay ket thae ky ke
toan nam ?
116
Page 12 of 33
CAU HOI
STT
118 Dieu 53 - Luat Ke Man nam 2003 quy dinh tieu chuan dm Ka
man truang doi veri nguti c6 chuyen men, nghiep vu ve ke, ..
Man tir trinh do dal hue tit len c6 then gian can tac thtre te ve
ke toan it nhat bao nhieu nam?
119 Dieu 53 - Luat Ka Man nam 2003 quy dinh lieu chuan dm Ke
todn twang del veri ngutri c6 chuyen men, nghiep vu ve ke
toan bac trung cap eh tiled gian cang Mc thue th ve k'e Man it
nhat bao nhieu nam?
120 Dieu 33 - Lust Ka toan nam 2003 quy dinh don vi Ica toan
thuee hoat tang thu, chi ngan sach nha nu& phai c6ng lchai
ban cao Di chinh tram trong thei han bao nhieu ngay Ice tit
naav throe can c6 [ham uuven duvet?
121 Theo quy dinh tai dieu 16- Luat Ke toan nam 2003, trach
nhiem quan 19, sir dung, cung cap thong tin, tat lien Ice toan
thuoc ve ta chat, cá nhan nao :
122 Theo quy dinh tai dieu 54 - Luat Ka toan nam 2003, K'e toan
trueng c6 day du rthimg trach nhiem gi ?
123
PHUONG AN A
PHUONG AN C
PHDONG AN B
01 nam.
02 nam.
03 nam.
02 nam.
01 nam.
03 nam.
30 ngay.
60 ngay.
90 ngay.
K'e Man truOng.
Thii truemg don vi.
Don vi Ice toan.
Thpc hien cac quy dinh dm phap lual ye Ice Thtrc hien cac quy dinh dm phap luat ve
ke toan, tai chinh trong don vi k'e Man;
man, tai chinh trong don vi Ice Man; Lap
TO chile dieu hanh be may Ic'e toan theo
bao cao tai chinh.
guy dinh tha Luat Ka man; Lap bap cao
tai chinh
Trong thai Ilan 3 thong.
Theo quy dinh tai dieu 40 - Luat k'e loan nam 2003, tai lieu Ice Trong thbi hp 6 than&
toan phai dua vao km tat trong thbi hart nao Ice tir ngay kat
fink ky ke man nam hoc ket fink Gong viec Ice toan?
Thtrc hien the quy dinh dm phap luat
ve ke Man, tai chinh trong don vi Ice
toan; TO chirc di'eu hanh be may Ice toan
theo quy dinh ctia Luat Ke todn.
Trong thbi han 12 thang.
124
05 nam.
Dieu 40 - Lust ice man nam 2003 quy dinh tai lieu Ice toan
ding cho quan 19, dieu hank dm don vi Ice toan, g6m cá chting
tir ke man khong sir dung trtrc tiep de ghi so ke man va lap
bao cao tai chinh phai duet km tril thi thieu bao nhieu nam?
Vinh vien.
10 nam.
125
Dieu 40 - Luat Ke loan narn 2003 quy dinh Mel gian letu Ira Vinh vien.
tai [hien la bao nhieu nam dai yen chung tir Ice Man sir dung
true tiep de ghi sa ke loan va lap bao cao tai chinh, sot ke Man
va bao cao tai chinh ram, trir trutmg hop phap luat eh quy
dinh khac 9
Dieu 40 - Luat KC toan nam 2003 quy dinh [hal gian km Ma: 10 nam.
dal v6i tai lieu ke toan c6 tinh sir lieu, c6 9 nglila quan trung
ve kinh te, an ninh, woe pitting la :
Dien 23 - Luat K'e loan nam 2003 quy dinh tai khoan Ice loan Phan Mai cac nghiep vu kinh th, tai chink
clang de :
10 nam.
05 nam.
Vinh vin.
05 nam.
126
127
Page 13 of 33
Phan loai va he themg hod cac nghiep vti Phan loai ve he theng hod cac nghiep vu
kinh te, tai chinh theo nal dung kinh th. kinh te, tai chink
PHUONG ANA
FMB:ONG AN B
CAB Hol
STT
128 Dieu 39- that K'e loan nam 2003 quy dinh sau khi kiem Ice tai Phai lap bao cap Deng hqp kat qua kiem ke. Phai lap bat) eau tOng hqp ket qua kiem
Twang hqp c6 chenh lech giim se lieu thyc ke. Twang hop c6 chOnh lech gilla so
san, dun vi ke tok phai :
te kiam Ice veii se lieu ghi trait se Ice toan, lieu thvc te kiem Ice yeti se lieu ghi tren
dun vi Ice toan phai xac dinh nguyen nhan se ke man, don vi Ice toan phai xac dinh
nguyen nhan va phai phan anh sti chenh
truerc khi lap bao cao tai chinh.
lech va ket qua xir 19 van s6 ke toan
twee khi lap bao do tai chinh.
129
130
131
132
133
PHIBING AN C
Phai lap bao cao thng Op ket qua kiem—
Ice. Tru?mg hqp c6 chenh lech giila s6
lieu thvc to kiem Ice yeti se lieu ghi tren
sti ke toan, don vi Ice toan phai xac dinh ,
nguyen nhdn.
Dieu 60 - that Ke toan nam 2003 quy dinh cc quan nao GO
trach nhiem quan 19 nha nuerc ve Ica toan tai dia phuon_g ?
Theo quy dinh Oa dieu 30- Luat Ke toan nam 2003, quy dinh
day da bao cap tai chinh phai three ai k9?
Dieu 24 - Lai ke toan nam 2003 quy dinh viec Iva chon An
dyng Ile theing tai khoan k'e toan gem day chi cac nOi dung nao
?
HOi deng nhan dan tinh, thAnh phe live
thuOc trung ucmg.
Ngutri lap, Ka toan trueng, Ngutti dal dien
theo_phap luat Oa don vi Ice toan.
Dun vi ke than phai can ea vao he [hang tai
'Moan Ice toan do BO Tai chinh quy dinh de
chon he thong tai khoan ke loan áp dyng is
dun vi. Dun vi ke toan dugc chi tiet cdc tai
khoan Ice toan da chon phyc vy you eau
quart 19 clia dun vi.
Se Tai chinh tinh, thanh ph6 tra thuOc U9 ban nhan dan tinh, thanh phe trvc
trung trcmg.
thuOc trung uong.
Ngirei lap, Ka toan trmfmg.
The twang dun vi.
Dieu 32 - Luat Ka loan 2003 quy dinh nOi dung Ong khai bao
cao tai chinh Oa don vi ke loan thuOc heat Ong thu, chi ngan
sach nha nu& gem :
Di'eu 38 - Luat Ka toan nam 2003 quy dinh don vi ke Mk
&rem kiem tra Ice loan c6 day da eac trach nhiem :
Quyet toan thu, chi ngan sach nha nu&
am.
Tinh hinh tei san, ng phai tra.
Cung cap cho doan kiem tra Ice toan thi lieu
ke toan 0 lidn quart den nOi dung hem tra
va giai trinh can nei dung theo yeu cat' cim
doom kiem tra.
Cung cap cho doan kiem tra ke Man tai Thve hien ket luan elm doan kiem tra Ice
lieu Ice toan c6 lien quart den nei dung tan.
kiern tra va giai trinh ck nOi dung theo
yeu eau cna dean kiem tra. Thtrc hi'en
ket luan elm dean kiem tra Ice loan.
134
Dieu 8 - Luat K'e loan nam 2003 quy dinh day dU ve chart
rimy ka loan nhu the nao ?
135
Dieu 15 - Luat Ke loan nam 2003 quy dinh day du cac MB
dung ve gia tri elm tai lieu, s6 lieu ice loan nhu the nao ?
Dun vi ke toan ducyc chi tiet cac tai
Don vi Ice than phai can cif vao he
khan Ice toan phyc vti yeu au elm dun thong tai khoan Ice toan de chyn he
thong tai khoan ke Wan áp dyng is dcm
vi.
vi.
Chan mvc Ice loan gem nhang nguyen the Chuan num Ice loan gem nhcing nguyen
va phuang phap Ice loan cc ban de ghi so tic vã phtrcmg phap ke loan ca ban d'e
ghi sti Ice toan va lap boo coo tai chinh.
Ice than va lap bao cao thi chinh.
BO Tai chinh quy dinh chuart mvc Ice
toan tren ca sit chuan rntrc qutic te ve ke
toan va theo quy dinh cim Luat Ka loan
nam_2001,
Tai lieu, se lieu ke tok c6 gia tri phap 19 Tai lieu, so lieu ke toan di gia tri phap
ve tinh hinh kinh te, tai chinh ctia don vi ke 19 ye tinh hinh kinh ta, tai chinh Oa dcm
toan va duqc sir dyng de dog be Ong khai vi ke loan va dirge sir Ming de cong be
Ong khai theo quy dinh cim phap lat.
theo quy dinh Oa phap kat.
Tai lieu, so lieu Ice loan la cc se d'e xay
dung va xet duyet k'e hoach, dtr tan, guy&
toan, xem xet, xir 19 vi pham pap luat.
Page 14 of 33
Kt qua hot clOng kinh doanh.
BO Tai chinh quy dinh chuan mvc ke
loan teen cc set chan mtrc qutic te ye Ica
toan va theo quy dinh dm Luat Re loan
am 2003.
Tai lieu, so lieu Ice toan la co' ser da xay
dtmg va xet duyet ke hoach, du tok,
quyet ban, xem xet, xir 19 vi pham phap
lat.
PHLYONG AN B
PHITONG AN C
Cued Icy ke toan nam, truck khi lap bao Truerc khi lap bao cao tai chinh quy.
cao tai chinh.
CO pham chat dao dim nghe nghiep,
CO pliant chat dao dile nghe nghiep,
trung thyc, Hem khiet; CO trinh de
trung thtm, hem !chi& ee 9 fit chap
chuyen mon, nghiep vy ve ke toan.
hanh phap luat; CO trinh dO chuyen
mon. ni„hiep vu ye ke toan.
Kit& se Ice toan, kiem ke tai san, xac
Dieu 45 - Luat Ka toan nam 2003 quy dinh don vi ke Man sap KhOa s6 Ice toan, hem Ice quY. tien mat, xac Kh6a s6 Ice toan, hem ke tai san, xac
dinh nguon vOn (la cho vay; Ban giao
dinh ng chtra thanh toan, lap bao cao Lai
nhap vao dun 14 k'e toan khdc phai thyc hen day dO cac ding dinh ng chua thanh loan, lap bao cao tai
chinh; Ban giao toan b'e he so tai lieu lien toan be tai lieu ke toan cho don vi ke
chinh; Ban giao Man be tai san, no chua
viec :
quan den nguen von da cho vay.
todn nhan sap nhap.
thanh toan, lap bien ban ban giao va ghi
sip Ica toan theo bien ban ban giao; Ban
giao toan be tai lieu ke than cho dcm Al
Ice toan nhan sap nhap.
PHUVNG AN A
cAu iiiii
STT
136 Dieu 39 - Luat Ke toan narn 2003 quy dinh met trong nhiing Dan ky Ice toan nam.
twang hap don vi ke toan phai kiem Ice tai san la :
137 Dieu 50 - Lula Ke toan nthn 2003 quy dinh nguei lam Ice toan CO pham chat dao dim nghe nghiep, trung
[hue, hem Ichiet, cO 9 thirc chap hanh phap
phai c6 day dO cac tieu chuan :
luat.
138
139
Dieu 62 - Dial Ke todn narn 2003 quy dinh ve xit19 vi pham
trong ke todn c6 cac day dO cac nei dung nao sau day?
Cd than co hanh vi vi pharn phap luat ye
ke than thl tuY theo tinh chat, mirc de vi
pham ma hi V:19 ky luat, xir phat hanh
chinh hoac bi truy dm trach nhiem hinh six,
nen gay thiet hai thi phai Nil thuang theo
quy dinh oh phap luat.
T6 chirc c6 hanh vi vi pham phap luat ve T6 chtic, ca nhan c6 hanh vi vi pham
Ice than thi tuy theo tinh chat, mite dO vi phap luat ve k'e than thi tuY theo tinh
pham ma bi xir19 k9 luat, xir phat hanh chat, mac dO vi pham ma bi xir ly ky
chinh hoac NI truy dm trach nhiem hinh luat, xfr phat hanh chinh hoac bi truy
st
dm trach nhiem hinh sir; neu gay thiet
hi thi phai boi [hurting theo quy dinh
Ho nhAn litht
Ngay 01/12/2003.
Ngay 01/11/2003.
Giai doan 2012 - 2016.
Giai doan 2010 - 2014.
4.400.000 &Ong/ hec sinh/ nam.
4.200.000 deng/ h9c sinh/ nam.
400.000 deng/ lice sinh/ nam.
450.000 &Ong/ h9c sinh/ nam.
500.000 clOng/ h9c sinh/ nam.
3.500.000 clang/ hec sinh/ nam.
3.400.000 Sing/ hoc sinh/ nam.
3.300.000 &Ong/ h9c sinh/ nam.
3.100.000 (tong/ hoc sinh/ nam.
3.200.000 Sing/ h9c sinh/ Om.
3.000.000 &mg/ hec sinh/ nam.
Luat Ka toan s6 03/2003/QH11 c6 hieu lye thi hanh tir ngay, Ngay 01/01/2004.
[hang, nam the?
Giai doan 2011 -2015.
141 Quyet dinh so 55/2010/QD-UBND ngay 15/12/2010 cita
UBND thanh pho Ha NOi ban hanh Quy dinh phan cap ngu6n
thu, nhiem vu chi giaa cac cap ngan sach; tY le phdn tram (%)
phan chia nguen thu giera cac cap ngan sach va dinh mire phan
b6 dy toan chi ngan sach thuec thanh phe Ha NOi giai don
ndo 9
4.000.000 &Mg/ h9c sinh/ Elam.
142 Quyet dinh se 55/2010/QD-UBND ngay 15/12/2010 dm
UBND Thanh ph6 Ha Nei quy dinh dinh milt phan be chi
thutmg xuyen nam 2011 cho Gido dye Trung lice phe thOng la
140
143
144
145
Quyet dinh se 55/2010/QD-UBND ngay 15/12/2010 cila
UBND thanh phe Ha Nei quy dinh dinh milt phan be chi
thuang xuyen nam 2011 cho Trung tam giao dye icy thuat
tong hen la :
Quyet dinh so 55/2010/QD-UBND ngay 15/12/2010 dm
UBND thanh ph6 Ha Nei quy dinh dinh mire phan bei chi
thuang xuven nam 2011 cho Giao due Man, non la :
Quy'et dinh so 55/2010/QD-UBND ngay 15/12/2010 oh
UBND thanh phi) Ha Nei quy dinh dinh mixt phanb6 chi
huemg xuy'n nam 2011 cho Giao due Tieu hoc la :
Page 15 of 33
CAU HO!
STT
146 Quyet dinh s6 55/2010/QD-UBND ngay 15/12/2010 &la
UBND thanh phi' Ha Nei guy dinh dinh mirc phan be chi
thuing xuven nam 2011 cho Gido due Trong hoc co sa la :
147 Quyet dinh s6 55/2010/QD-UBND ngay 15/12/2010 dm
UBND thanh phe HA Nei quy dinh dinh mire phan b6 chi
thuemg xuyen nam 2011 cho truing Ichuvet tat IA :
148 Quyet dinh s6 55/2010/QD-UBND ngay 15/12/2010 cua
UBND thanh phe HA Nei quy dinh dinh mire phan be ngan
sach da bao gem toan be tien lucmg theo mire krcmg tei [hien
nao 7
149 Quyet dinh se 55/2010/QD-UBND ngly 15/12/2010 dm
UBND thanh phe Ha Nei quy dinh dinh mire phan be chi
thu'ong xuyen nam 2011 cho Trung tam giao dyc thuing
xuven IA :
150 Dieu 44 - Luat Ke toan 2003 quy dinh don vi ke toan hop nhat
phai thyc hien &mg viec :
PHUONG AN A
3.700.000 Ong/ hoc sinh/ nam.
PHlUtiNG AN B
3.600.000 Ong/ hec sinh/ nam.
FUMING AN C
3.500.000 &mg/ h9c sinh/ nam.
11.200.000 Ong/ h9c sinh/ nam.
9.200.000 Ong/ hoc sinh/ nam.
10.200.000 Ong/ h9c sinh/ nam.
730.000 deng/ thang.
830.000 detng/ thang.
1.050.000 Ong/ thing.
1.900.000 Ong/ h9c sinh/ nam.
1.800.000 deng/ h9c sinh/ Warn.
2.000.000 Ong/ h9c sinh/ nam.
Can al vao cac bien ban ban giao, mb se
ka toin va ghi se ke toan; Gilt nguyen bao
cao tai chinh cim can don vi ke toan bi hop
nhat.
Can ca vAo cac bien ban ban giao, met Gila nguyen bao ea° tai chinh dm cac
se Ice toan va ghi se ke toan; Tong hem don vi Ice toan bi hop nhat.
bao cao tai chinh cita cac don vi ke toan
bi hap nhat thanh bao cao tai el-Oh can
don vi ke toan hop nhat.
151 Trong Luat Gido dye nam 2005 (da &roc sin OA nam 2009), Nha nude theng nhat quan 12 he theng giao
dye quac dan ve Wei dung, ka hoach giao
Dieu 14 (Quan 12 nha nuac ve giao dye), quy dinh:
dye, lieu chuan nha giao, quy che thi eft, he
thong van bang, thing chi; tap trung quan
12 chat lacing giao dye, thoc hien phan
c6ng, phan cap quan 12 giao dye, tang
cuing quyen to chit, to chiu trach nhiem
dm ea s6 giao dye.
Nha nut theng nhat quan 12 he theng
gido dye quac clan ve myc tieu, ehtremg
trinh, tieu chuan nha gido, quy che thi
cir, he thong van bang, chimg chi; tap
trung quan 12 chat Itrong giao dye, [hoc
hien phan cOng.
152 Trong Luat GOO dye nam 2005 (da duce sim dei nam 2009), Truing pheng Giao dye va Dao mo tryc
Dieu 113, rime 2 guy dinh ye hoat Ong thanh tra giao dye O fiat) phy trach theo sir chi dao nghiep vu
dm thanh tra SO Giao dyc va Dao Mo.
cap huyen do:
Truing phang Gido dye va Dao to [rye Truing phOng Gido dye va Dao to Hoc
tiep phy teach theo sg chi dao nghiep vu tiep phy [rich theo so chi dao nghiep vu
elm thanh tra cap huyen.
cim thanh tra BO Giao dye va Deo to.
153 Di'eu Ie Truing trung hoe ea sit, truemg trung hoc ph6 thong
va truing ph6 thing c6 nhieu cap hoc (Ban hanh kern theo
ThOng to so: 12/2011/ TT-BGDDT ngay 28/3/2011 dm Be
truing Be Giao due va Dao tao) Dieu 3, mgc 5 quy dinh ve
Nhiem VI.1 va quyen hart cim truing trung hee nhu sau:
Quan 12, sir thing cac nguon lire cho boat
Ong giao dye. Phoi hem vii gia dinh h9c
sinh trong boat Ong gido dye.
Page 16 of 33
Huy Ong, quan 12, sir dyng cac nguen
lye cho hoat Ong giao dye. Ph6i hop
vii gia dinh hoc sinh, te chile va cá
nhan trong hoat Ong giao dye.
Nita nut theng nhat quart 12 he thong
gido dye quec clan ve myc tieu, chuang
trinh, nei dung, ke hoach gido due, lieu
chua'n nha gido, guy che thi eir, he
thong van bang, cluing chi; tap trung
quan 12 chat lucmg giao dye, thge hen
phan ding, phan cap quan 12 gido dye,
tang cuing quyen to chit, to chiu trach
nhiem dm ca sit giao dye.
Quan 12, sir dung cat nguen km cho
boat Ong gido dye. PhOi hop vii gia
dinh h9c sinh, eac to' chic va toan xa
hei thgc hien myc lieu cfia hoat Ong
gido dye.
PHU-ONG AN A
CAU HOI
STT
154 Can dr vao Dieu 21, myc 2, Dieu le To:Ong trung hec co ser, Truerng ban dal then cha mg he sinh lop.
throng trung hoc phe thong va twang phe thOng c6 nhieu cap
hoc (Ban hanh kern theo Thong hr se: 12/2011/1T-BGDDT
ngay 28/3 /2011 dm BO twang Be Giao dyc va Dao tao), hay
cho Met dai dien nao sau day thuOc thanh phan cua 1401 d'eng
Idiudt hoc sinh THCS9
155 Dieu le Trirtmg trung hoc co se, trueng trung hgc ph() thong Heat &Mg giao dye trong gip& len lerp dugc
va trubng ph6 thong c6 nhieu cap hoc (Ban hanh kern theo tien hanh thong qua viec day bee the man
Thong tu se: 12/2011/ 1T-BGDDT.ngay 28/3 /2011 dm 130 hec bat bu'Oc va ty chen trong chucmg trinh
trubng BO Giao dyc va Dan tao), Dieu 26, myc 2 quy dinh ve giao dye etia cap hoc do BO trtremg BO
Giao dye va Dao to ban hanh.
hoat dOng giao dye trong gier len 16p nhu sau:
156 Trong Dieu le twang trung hoc co se, trueing trung hec phi')
thong va twang ph6 thOng co nhieu cap hoc ban hanh Warn
2011, dieu 38, myc 1, quy dinh nhiem ve dm hgc sinh phai:
157 Trong Dieu le trubng trung hoc co ser, twang trung he phO
thong va truemg pile> thong c6 nhieu cap hoc ban hanh nam
2011, dieu 39, myc 3, quy dinh quyen cua h9c sinh:
PIRYCING AN B
Twang ban dai din cha mg h9c sinh
trubng.
Hoat dOng gide dye trong gib len lap
dirge tien hanh thOng qua viec day h9c
the men hee bat buOc va ty then trong
chucmg trinh giao dye caa cap hoc do
Giam doe serGiao dye va Dao to ban
hanh.
Hieu thao veri cha mg, Ong ba; kinh tong, Time hien nhiem vu hgc tap, ran luyen
le phep veri thay giao, co giao, nhan vien va theo chtrong trinh, Ice hoach giao due
caa nha tnr(mg.
ngueri lem mei.
PHIYONG AN C
Cha (hoac mg) h9c sinh pham 18i.
Heat dOng giao due trong gib len lop
ducrc den hanh thong qua viec day h9c
the mon h9c trong chuong trinh giao
dye dm cap hoc do BO totting BO Giao
dye va Dao tao ban hanh.
Khong gian den trong h9c tap va kiem
tra, thi cu.
149c sinh dirge bao ve, chant sec, ton treng Hee sinh phai ren luyen than the, girt gin HOC sinh dugc tham gia eac heat deng
va de4 xir binh clang; dugc dam bao nhimg ve sinh ca nhan .
nham phat trien nang khieu ve eac mon
hoc, the thao, nghe thuat do nha totting
dieu kin ve theri gian, co se vat chat, 9-g.
sinh, an toan d'e hoc tap va ran luyen.
t6 chile neu c6 da di'eu hen, dtrgc giao
due Id Wane sane.
Deng 9 vai quyet dinh de.
KhOng c6 9 kien gi.
Kh6ng deng 9 veri quyet dinh do.
158 La chuyen vien dm Phemg Giao due va Dao to gap tinh
huang: Met hgc sinh THCS rat ngoan, diem trung binh cac
mon (Int 4,9 duct giao vien chii nhiem xep loai hanh kiem tat,
Anh/ Chi lura chon olurcme An tra lei nao?
159 Trong Quy che danh gia, xep loai hoc sinh trung hec co se va it nhat 2 lan
hoc sinh trung hoc phe thong (Ban hanh kern theo Thong hr
sot: 58/2011/7T-BGDDT ngay 12/12/2011 caa BO truemg BO
Gide dye va Dao tao), Dieu 8, !nye 2 quy dinh trong mei h9c
k9 met hoc sinh phai c6 se ran kiem tra thuting xuyen dm
teng mon hgc bao gem ca kiem tra cac loai chi' de ty chen
dal veri m6n hoc ci5 tir tren 1 tiet den dueri 3 ti'et/tuan la:
it nhal 3 lan
it nhat 4 lan
•
160 Trong Lthat Giao dye nam 2005 (da ducm sira dai nam 2009), Nha throng cO trach nhiem phoi h9p vOi
gia dinh va xa Nil de thgc hien myc lieu,
Dieu 93 quy dinh:
nei dung gido dye.
Page 17 of 33
Nha truZing co trach nhiem phoi hop vei Nha twang c6 trach nhiem chit &ling
gia dinh h9c sinh de thgc hien myc tieu, phei hop vOi gia dinh va xd MN de thyc
nguyen 19 giao dye.
hien rime tieu, nguyen19 giao dye.
PHIYONG AN A
STT
CAU HO!
161 Trong Quy che &oh gia, xep Irma hoc sinh trung hec co ser va Hien twang nha twang.
hec sinh trung hec phO theng (Ban hanh kern theo Thong tir
se: 58/2011/TT-BGDDT ngay 12/12/2011 dm Be tnrang Be
Gido doe va Dao Mo), Dieu 12 quy dinh ve %rued al them
quyen cho phep hec sinh ducrc mien hoc mon The doe, mon
Am nhoc, mon my thudt trong met h9c Icy hoc cá nam h9c IA:
PHIUCING AN B
Twang phOng Giao dye va Dao to.
PHIBING AN C
Gido vien be mon.
Diem trung binh ck mOn hec tir 3,0 tra Diem trung binh cdc mon hoc tir 3,5 tra
162 Trong Quy che eldnh gid, xep looi hec sinh trung h9c ca ser vA Diem trung binh the men bee tit 4,0 tra
hoc sinh trung h9c Ore thong (Ban hanh kern theo ThOng tu len, kitting ce mon h9c nao diem trung birth len, thong c6 mOn lurc nao diem trung len, Mang c6 mon h9c nao diem hung
binh clued 2,5.
binh duet 2,0.
se: 58/2011/TT-BGDDT ngay 12/12/2011 dm Be truang Be duai 2,5.
Giao doe va Dao to), Dieu 13 (Tieu chuan xap logi h9c Icy va
xep looi cá Warn h9c), quy dinh xep looi h9c hp yen nhu sau:
a) Horth kiem va Imc lye M trung binh a) Honh kiem va hoc hrc tir trung binh
trer len;
trer len;
b)Nghi killing qua 50 trued h9c trong
b)Nghi Ichong qua 40 butli bac trong
met nam h9c (nghi c6 phep hoc khong met nam MN (nghi c6 phdp hoc khong
phdp, nghi lien We hoc nghi nhieu Ian phdp, nghi lien toc hoc nghi nhieu len
amp jail
_cling tail
164 Trong Quy che danh gia, xep looi hoc sinh trung hoc co sa va Tinh diem trung binh mon hoc (del ved cac Tinh diem trung binh cac men hec theo Tham gia danh gia, xep looi honh kiem
h9c sinh trung hoc 06 thong (Ban hanh kern theo Thong ta mOn hec danh gia bang cho diem), xep looi hyc Icy, ca nam h9c; xdc nhdn vi'ec sin tang hec Icy, ca nam hoc cila h9c sinh.
se: 58/2011/TT-BGDDT ngdy 12/12/2011 dm Be truemg Be nhen xet mOn hec ((lei vat cdc mon h9c chita diem, sin chfra mile nhen xdt elm
ddrth gid bang nhen xet) theo 119c kV, ca gido vien be man trong s6 ggi ten va gin
Giao doe ‘ fa Dao Mo), Dieu 20, mix 2, quy dinh ve trach
nam hoc va nyc tiep ghi vao se pi tan NM diem, trong h9c bo.
nhiem dm glop vien chi) nhiem:
, ehi diem van hoc ha
Mei up a the cep THCS va THPT c6 Mei h5p er cdc cap THCS va THPT c6
165 Trong Dieu le Trtrang trung h9c co sa, truang trung MN ph6 Mei lOp 6 cdc cep THCS va. THPT c6
kheing quA 45 hec sinh.
thong qua 40 h9c sinh.
thong va twang oho thong c6 nhieu cap Imc (Ban hanh kern thong qud 50 h9c sinh.
theo Thong hr se: 12/2011/ TT-BGDDT ngdy 28/3 /2011 cOa
Be twang Be Giao dye va Dan too), Dieu 15, num 1, quy
dinh:
163 Trong Quy ch'e danh gid, xep logi hoc sinh trung h9c co ser va
hoc sinh trung turc 06 thong (Ban hanh kern theo Thong hr
so: 58/2011/TT-BGDDT ngay 12/12/2011 dm BO twang Be
Gide doe va Dao too), Dieu 15, nitre 1 quy dinh - H9c sinh c6
du ck dieu kien nao thi duce len lOp:
a) Honh kiem valmc lye Ur trung binh trer
len;
b) Nghi khOng qua 45 buoi h9c trong met
nam h9c (nghi ce phep hoc khOng phdp,
nghi lien the hoc nghi nhieu Ian Ming MO.
166 Dieu le Twang trung hoc ca ser, truang trung h9c phi\ thong
va twang phO th6ng c6 nhieu cap hoc (Ban hanh kern theo
Thong hr se: 12/2011/ TT-BGDDT ngay 28/3 /2011 dm 130
tritemg Be Ciao doe NM Dao too), Dieu 28, rime 2 quy dinh
viec ra de kiem Ira °Mi.
167 Trong Dieu le Twang trung hoc co sec, truang trungtmc 06
thong va trutmg pho theng c6 nhieu cap hoc (Ban hanh kern
theo Tilting tu se: 12/2011/ TT-BGDDT ngay 28/3 /2011 dm
Be twang Be GM° doe va Dao Mo), Dieu 32, moc 2 quy dinh
gido vien cho nhiem lap trong twang trung h9c co so ducre
auven •
Theo quy trinh hien soon de va can Mr vao Theo quy trinh bien soon de va phir h9p
chuan kien them, Icy nang trong chuang
vai trinh de, nang km cim h9c sinh.
trinh mon Imc do Be Giao dye va Dao Mo
quy dinh.
Phu lum viii trinh de, nang lye ctla h9c
sinh, Mil dung de kiem tra phdi nam
trong chuang trinh mon MK do Be Gido
doe va Dan too quy dinh.
Cho phep cd nhan tmc sinh nghi 119c thong Cho phdp ca nhan h9c sinh nghi h9c
khong qud 5 ngay lien toc.
qud 4 ngay lien loc.
Cho phdp th nhan Imc sinh nghi hoc
thong qud 3 ngdy lien we.
Page 18 of 33
PHLYCING AN B
H'e thong cac yeu cam ca ban di yea
giao vien trung hyc ye pham chat chinh
tri; nang lac chuyen mon, nghiep vv,
nang lac tim hieu dal ft:mg va mei
truong giao dye, nang lye giao tiep (mg
PHUONG AN C
He [hang cac you eau co ban del van
giao vien trung hnc v'e pham chat chinh
tri, dao dire 16i semg; nang lye chuyen
men, nghiep vv.
169 Quy trinh danh gia, xep loai giao vien theo chuan nghe nghiep By& 1: Giao vien ttr danfrgia, xep foal;
giao vien trung hoc duct tien hanh trinh tv theo cdc bate nao Btrarc 2: Hieu twang danh gia, * loai
giao vien; kat qua &I've thong bao cho giao
sau day:
vien va bao cao len co quan quart ly cAp
tren aye tiep.
Bubc I: Giao vien tv danh gia, xep loai;
Btrac 2: TO chuyen m6n danh gia, *
loai;
Throe 3: Ph6 hieu twang phv trach ta
nh6m chuyen men danh gia, xep loai;
Butt 4: Hieu tnrOng danh gia, xep Joni
giao vien; kat qua duce thong bao cho
gido vien, t6 chuyen m'On va bao cao len
ca quart quan ly cAp tren age tiap.
threw 1: Gide vien tit danh gia, kap foal;
Bute 2: TO chuyen mon danh gia, xep
logi;
Bunt 3: Hieu tnrOng danh gia, xep loai
giao vien; ket qua duvc thong bao cho
giao vien, to chuyen mon va bao cao len
ca quan quan 1Y cAp tren frac tiep.
170 Trong Dieu le TnrOng trung hoc co so, truemg trung hoc phe Twang trung h9c duvc to chile theo hai
thong va tnremg phe thong c6 nhIeu cap hoc (Ban hanh kern Ioai hinh: gong lap va tu thvc.
theo Th6ng ta se: 12/2011/ TT-BGDDT ngay 28/3 /2011 dm
BO throng BO Giao dye va Dao 40), Dieu 4, mvc I, quy dinh:
Trutmg trung hoc dirge 16 chile theo hai Tnreng trung hgc duce to chat thee hai
logi hinh: gong lap va danlAp.
loai hinh: ding lap va ngoai Gong lap.
Dai dien to Van phang.
171 Thanh phan nao sau day thong nam trong hai deng tnrang
trung hoc gong lAp theo quy dinh dm Dieu le Twang trung
hoc ca so, trutmg trung hoc phis [hang va trulmg phe thong c6
nhi'eu cAp h9c (Ban hanh kern theo Thong Ur so: 12/201 1,T1' BGDDT ngay 28/3 /2011 dm BO trueng Bo Gido dvc va Dan
tanl•
172 Theo Dieu 21, Dieu le Twang trung hoc ca sar, truemg trung Trueng ban Ban di dien cha mg hgc sinh
trutng.
hoc phe thong va truemg phi') thong c6 nhieu cap hgc (Ban
hanh kern theo Thong ta so: 12/2011/TT-BGDDT ngay
28/3/2011 dm BO tracing Bo Gap dye va Dao tap), thanh
ph'an nao sau day Ichong nam trong Rai deng thi dua va khen
thunna cna tnrerrip TI-ICS Ming Ian •
173 Dieu 27, !nye 3, Dieu le Twang trung h9c ca sar, twang trung Giao an (bai soan); Se quart ly va he SCI km
trii ale van ban, ding van di, den; Se diem
h9c phe theng va tatting phe thong c6 nhieu cap h9c (Ban
hanh kern theo Th6ng tu se: 12/2011/ TT-BGDDT ngay 28/3 ca nhan; So chi' nhiem (doi van giao vien
lam cOng tac chit nhiem 16p).
/2011 dia Bo tnrarng BO Giao dye va Dap tap), quy dinh he
thang he so, s6 sach ye hoot dang giao dye &Si vda gido vien
nhai cd:
Dal then to chirc Dang COng san Viet
Nam.
Dai dien Ban dal dien cha mg hoc sinh
dm twang.
TO truamg tO van phOng.
Bi thy cAp Ay Dang Ong san Viet Nam.
CAU HOI
STT
168 Trong Quy dinh chuan nghe nghiep giao vien trung hgc ca so,
giao vien trung hoc phe thong (Ban hanh kern theo Thong In
s6 30/20091IT-BGDDT ngay 22/10/2009 dia. BO twang BO .
Giao dye va Dan too), Dieu 3, mvc 1,-quy dinh ye Chuan nghe
nghiep giao vien trung hoc la:
PHUtING AN A
He theng cac yea &au ca ban dai vaii giao
vien trung h9c ve pham chat chinh ter, dap
dtic lai song; nang lye chuyen mon, trinh
do dao to, kha nang phat trien nghe
nghiep.
Page 19 of 33
Giao an (bai son); Se ghi ka hoach
Giao an (bai sop); SO ghi ke hoach
giang day va ghi chap sinh hoat chuyen giang day va ghi chap sinh hoM chuyen
m6n, dv gier, [ham lop; SO diem ca nhan; mon, dtr gier, tham lap; So ghi du bai;
SO chit nhiem (cled van giao vien lam
S6 chit nhiem (dOi veil giao vien lam
gong tac ch6 nhiem 16p).
gong tac oho nhiem laip).
PHUONG AN A
CAU HOI
STT
UBND cep thanh phe
174 Theo diet.' 6, Dieu le Twang tieu hese ban hanh kern theo
ThOng tu se 41/2010/TT-BGDDT ngay 30 [hang 12 nam 2010
dm BO twang Be Gido dye va Dao too, taking lieu h9c do
UBND can irk) pavan lo
Hai tuAn
175 Theo dieu 18, Di'eu le Tnrtmg tieu hgc ban hanh kern theo
Thong tu se 41/2010/TT-BGDDT, ngay 30 thang 12 nam
2010 caa Be toeing 130 Giao doe va Dao to, tt chuyen mOn
sinh heat dinh kir mav tuan met Ian?
5 nam
176 Theo dieu 20, Dieu le Throng 'Lieu hoc ban hanh kern theo
Thong Ur se 41/2010/T1-BGDDT ngay 30 thang 12 nam 2010
dm Be tnremg BO Gido dye va Dao too, nhiem ky dm Hieu
tnrone tnrEmg tien hoc la may nam?
cha tich UBND xa (plurtmg, thi [ran)
177 Theo diet' 23, Dieu le Twang den h9c ban hanh kern theo
Thong tu se 41/2010/TT-BGDDT ngay 30 [hang 12 nam 2010
caa130 truarng Be GOA) dye va Dao too quy dinh ai la ngtroi ra
auvet dinh thanh lap Hoi ding trireme?
40 hgc sinh
178 Theo dieu 17, Di'eu le Throng tieu h9c ban hanh kern theo
Thong tu se 41/2010/TT-BGDDT ngay 30 thang 12 narn 2010
dm Be twang Be Ciao doe va Dao tgo, mei 16p h9c cO kheng
Qua bao nhieu hoc sinh?
Thong nhat ke honch phoi hop gifip da h9c
179 Theo dieu 50, Dieu l'e Tnreing tieu hoc ban hanh kern theo
sinh
yeti, giao dye hgc sinh ca bit; bien
Thong tu se 41/2010/TT-BGDDT ngay 30 [hang 12 nam 2010
throng
kip [lied h9c sinh ne hie h9c tAp va
dm BO twang Be Gido dye va nao [no, giao vien cha nhiem
ren luyen tot.
lien he chat che veil cha me hoc sinh dm lap de lam gi?
9 teal
180 Theo dieu 30, Dieu l'e Trubng tieu h9c ban hanh kern theo
Thing tu se. 41/2010/TT-BGDDT ngay 30 thang 12 nam 2010
dm Be tnning Be Ciao dye va Dao too, dei yeti nha tnrerng cO
mav loai he so?
ThOng bao veil gia dinh
181 Theo dieu 44, Dieu le Trutng 'Lieu hoc ban hanh kern theo
Thong tu so 41/2010/TT-BGDDT ngay 30 thing 12 nam 2010
dm BO tnrong Be Giao due va Dao too, h9c sinh vi phgm
Ichuyet diem trong qud trinh h9c rap va ren luyen thi tuy theo
mire dO vi phom cO the [hue hien cdc bien phap nao sau day?
PHILTONG AN B
UBND cap quart, huyen, thi xa
Ba tuan
Met than
10 nam
7 nam
Chit tich UBND quan (huyen)
Truemg phang Giao due va Dao to
35 hec sinh
45 hoc sinh
Thong bao ket qua h9c tap dm timg hoc
sinh; thong that Ice hooch pheri him) girip
de' h9c sinh yeu; bieu throng kip thbi
h9c sinh ne km hec tAp.
Th6ng bao ket qua h9c tap dm timg h9c
sinh; thong nhat ke hooch phei hop &up
da hoc sinh yeu, giao due hod sinh ca
biet; bieu ducmg kip thai h9c sinh ne
km he tAp va ren luyen tot.
11 loai
10 loai
Nhac nher, phe binh; Thong bao veil gia Nhac nha, phe binh;
dinh
Tett
Kha
Trung binh
Yeu
182 Theo dieu 9, Quy dinh ve Chu& nghe nghiep giao vien lieu Tot
hoc ban hanh kern theo Quyet dinh se 14/2007/QD-BGDDT, Khd
ngay 04 than 5 nam 2007 ena Be trueing Be Giao due va Deo Trung binh
to, tieu chart xep loni chung giao vien cuei nam h9c gem ale Kern
loai nao9
Page 20 of 33
PHLYONG AN C
UBND cap xa
Xuat sac
Kha
Trung binh
Kern
.
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