Tài liệu Kế toán thanh toán tại công ty tnhh thương mại xây dựng loan thắng, phú thọ

75ѬӠ1*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QUҦN TRӎ KINH DOANH BÔ, THӎ HIӄN Kӂ 72È1THANH TOÈ1 TҤI CÐNG TY TNHH THѬѪ1* MҤI XÆY DӴNG LOAN THҲNG, PHÒ THӐ KHÏ$ LUҰN TӔT NGHIӊP ĈҤI HӐC NgjQK: KӃ toiQ Ph~ Thӑ, 2020 3K~7KӑQăP i 75ѬӠ1*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QUҦN TRӎ KINH DOANH BÔ, THӎ HIӄN Kӂ 72È1THANH TOÈ1 TҤI CÐNG TY TNHH THѬѪ1* MҤI XÆY DӴNG LOAN THҲNG, PHÒ THӐ .+Ï$/8ҰN TӔT NGHIӊ3ĈҤI HӐC 1JjQKKӃ WRiQ NGѬӠ,+ѬӞNG DҮN : Th.S PHÔ1* THӎ KHANG NINH 3K~7Kӑ, 2020 i LӠI CAM KӂT 7{LÿmÿӑFYjKLӇu vӅ FiFKjQKYLYLSKҥPÿҥRÿӭc trong hӑc thuұW7{L cam kӃt rҵQJQJKLrQFӭXQj\GRW{LWKӵc hiӋQÿҧm bҧo trung thӵFYjNK{QJYL phҥP\rXFҫu vӅ ÿҥRÿӭc trong hӑc thuұt. 3K~7K͕QJj\WKiQJQăP 6LQKYLrQWKӵc hiӋn ii /Ӡ,&Ҧ0Ѫ1 ĈӇ cy ÿiӅX kiӋQ thӵF hiӋQ khyD luұQ tӕW nghiӋS mӝW ciFK thuұQ lӧL nhҩW, FNJQJQKѭKRjQWKjQKFKѭѫQJWUuQKÿjRWҥRQăPÿҥLKӑFWҥLWUѭӡQJĈҥLKӑF +QJ9ѭѫQJFӫDHPQJj\K{PQD\NK{QJWKӇWKLӃXÿѭӧFVӵFKӍEҧRKѭӟQJ GүQ WұQ WuQK Vӵ JL~S ÿӥ EҧR EDQ FQJ YӟL QKӳQJ NLQK QJKLӋP TXê EiX FӫD FiFWKҫ\F{. 4XD ÿky, em xin gӱL lӡL cҧP ѫn tӟL Ban lmQK ÿҥR nhj WUѭӡQJ, lmQK ÿҥR khoa Kinh tӃ vj QuҧQ trӏ kinh doanh cQJ ciF thҫ\ c{ giiR trong khoa, ÿһc biӋW lj ciF thҫ\ c{ trong bӝ m{n kӃ toiQ, nhӳQJ ngѭӡL ÿm theo siW gi~p ÿӥ, gӧL mӣ nhӳQJ hѭӟQJ ÿi thtFK hӧS nhҩW cho em vj gi~S em hojQ thiӋQ bjL khyD luұQ nj\. ĈһF biӋW em xin gӱL lӡL cҧP ѫn sku sҳF nhҩW ÿӃQ c{ giiR PhQJ Thӏ Khang NinhngѭӡL ÿm tұQ tuQK chӍ bҧR vj hѭӟQJ dүQ em trong suӕW qui truQK thӵc hiӋQ bjL khyD luұQ cӫD muQK. Em xin gӱL lӡL cҧP ѫn ÿӃQ tojQ thӇ ciQ bӝ-nhkn virn c{ng ty TNHH thѭѫQg mҥi xky dӵQJ Loan ThҳQJ, ÿһc biӋW lj ciF anh chӏ phzQg kӃ toiQ, mһc d sӕ lѭӧQJ c{ng viӋF ngj\ mӝW tăQg lrn nhѭng vүQ djQh thӡL gian ÿӇ nhirt tuQK hѭӟQJ dүQ, chӍ bҧR em kh{ng chӍ vӅ chuyrn m{n mj cҧ vӅ nhӳQJ kӻ năQg trong c{ng viӋc vj cuӝF sӕQJ. Trong qui truQK nghirn cӭX, brn cҥQK sӵ gi~p ÿӥ cӫD quê doanh nghiӋS, quê thҫ\ c{ thu sӵ quan tkm ÿӝQJ virn tҥR ÿiӅX kiӋQ thuұQ lӧL cҧ vӅ vұW chҩW lүn tinh thҫQ cӫD gia ÿuQK vj bҥQ bq lj ÿiӅX kh{ng thӇ thiӃX. Qua ÿky, em xin ÿѭӧF gӱL lӡL cҧm ѫn chkn thjQK nhҩW tӟL nhӳQJ tҩP lzQg cQJ nhӳQJ sӵ gi~p ÿӥ sku sҳF ÿy. (P[LQFKkQWKjQKF̫P˯Q iii MӨC LӨC PHҪN A: MӢ ĈҪU ........................................................................................................1 Ĉһt vҩQÿӅ QJKLrQFӭu .................................................................................................1 2. MөFWLrXQJKLrQFӭu cӫDÿӅ WjL ....................................................................................4 ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu ...............................................................................5 3KѭѫQJSKiSQJKLrQFӭu ............................................................................................. 5 5. KӃt cҩu cӫDÿӅ WjL........................................................................................................6 B. NӜI DUNG .................................................................................................................8 &KѭѫQJ . &Ѫ 6Ӣ /é /8ҰN Vӄ Kӂ 72È1 7+$1+ 72È1 TҤI DOANH NGHIӊP...........................................................................................................................8 1.1. Mӝt sӕ vҩQÿӅ chung vӅ kӃ WRiQWKDQKWRiQWURQJGRDQKQJKLӋp ............................. 8 .KiLQLӋm ..............................................................................................................8 9DLWUzFӫa kӃ toiQWKDQKWRiQWURQJGRDQKQJKLӋp ...............................................8 ĈһFÿLӇm cӫa hoҥWÿӝQJWKDQKWRiQ ......................................................................9 3KkQORҥi hoҥWÿӝQJWKDQKWRiQWURQJGRDQKQJKLӋp ...........................................10 1.2. Mӝt sӕ vҩQÿӅ vӅ kӃ WRiQWKDQKWRiQWҥi doanh nghiӋp. .........................................13 .KiLQLӋm kӃ WRiQWKDQKWRiQ ..............................................................................13 9DLWUzQKLӋm vө cӫa kӃ WRiQWKDQKWRiQ ............................................................ 13 @ ...................................................19 6ѫÿӗ 6ѫÿӗ hҥFKWRiQ7.SKҧi thu cӫDNKiFKKjQJ>@ .......................... 23 6ѫÿӗ .KiLTXiWTX\WUuQKVҧn xuҩt kinh doanh tҥi ................................................38 Sѫÿӗ 6ѫÿӗ tә chӭFF{QJW\ ...................................................................................39 6ѫ ÿӗ 1.6: Tә chӭc bӝ Pi\ NӃ WRiQ tҥL &{QJ W\ 71++ WKѭѫQJ PҥL [k\ Gӵng Loan Thҳng ............................................................................................................................. 50 vii DANH MӨC GIAO DIӊN Giao diӋn 2.1: Phҫn mӅm kӃ WRiQ$FPDQ .....................................................................52 Giao diӋn 2.2: Danh mөFNKiFKKjQJ ...........................................................................54 Giao diӋn 2.3: Nhұp liӋu chӑQÿӕLWѭӧQJQJkQKjQJ .....................................................58 Giao diӋn 2.4: Nhұp liӋu chӑQÿӕLWѭӧQJNKiFKKjQJ ...................................................58 Giao diӋn 2.5: Sau khi nhұp liӋu nghiӋp vө SKiWVLQK ...................................................59 Giao diӋn 2.6: Nhұp liӋu chӑQÿӕLWѭӧQJQJkQKjQJ .....................................................61 Giao diӋn 2.7: Nhұp liӋu chӑQÿӕi WѭӧQJNKiFKKjQJ ...................................................63 Giao diӋn 2.8: Sau khi nhұp liӋu nghiӋp vө SKiWVLQK ...................................................64 Giao diӋn 2.9: Nhұp liӋu chӑQÿӕLWѭӧQJNKiFKKjQJ ...................................................65 Giao diӋn 2.10: Sau khi nhұp liӋu nghiӋp vө SKiWVLQK .................................................66 Giao diӋn 2.11: Danh mөFQKjFXQJFҩp .......................................................................67 Giao diӋn 2.13: Nhұp liӋXYjRSKҫn mӅm .....................................................................70 Giao diӋn 2.14: Sau khi nhұp liӋu nghiӋp vө SKiWVLQK .................................................70 Giao diӋn 2.15: Nhұp liӋXYjRSKҫn mӅm .....................................................................72 Giao diӋn 2.16: Nhұp liӋXYjRSKҫn mӅm .....................................................................72 Giao diӋn 2.17: Sau khi nhұp liӋu nghiӋp vө SKiWVLQK .................................................73 Giao diӋn 2.18: Nhұp liӋu .............................................................................................. 74 Giao diӋn 2.19: Sau khi nhұp liӋu nghiӋp vө SKiWVLQK .................................................75 Giao diӋn 2.20: Nhұp liӋu .............................................................................................. 76 Giao diӋn 2.21: Sau khi nhұp liӋu nghiӋp vө SKiWVLQK .................................................77 Giao diӋn 2.22: Bҧng tәng hӧSWKHRG}LF{QJQӧ QKjFXQJFҩp....................................82 viii '$1+0Ө&7Ӯ9,ӂ77Ҳ7 7ӯYLӃWWҳW éQJKƭDÿҫ\ÿӫ GTGT *LiWUӏJLDWăQJ HHDV +jQJKyDGӏFKYө KLCT .KӕLOѭӧQJF{QJWUuQK /Ĉ /DRÿӝQJ TNHH 7UiFKQKLӋPKӳXKҥQ TM 7KѭѫQJPҥL XDCB ;k\GӵQJFѫEҧQ 91Ĉ 9LӋW1DPÿӗQJ TK 7jLNKRҧQ 76&Ĉ 7jLVҧQFӕÿӏQK TGNH 7LӅQJӱLQJkQKjQJ UBND Uӹ EDQQKkQGkQ PCCC 3KzQJFKi\FKӳDFKi\ PT 3KiWWULӇn 1 3+Ҫ1$0ӢĈҪ8 ĈһWYҩQÿӅQJKLrQFӭX 7tQKF̭SWKL͇WFͯDÿ͉WjL Trong nӅn kinh tӃ hӝi nhұp hiӋQQD\F{QJWiFNӃ WRiQÿyQJYDLWUzQJj\ FjQJTXDQWUӑng tҥLFiFGRDQKQJKLӋp bӣLQyOjPӝWF{QJFө ÿҳc lӵc phөc vө cho F{QJWiFTXҧQOêWjLFKtQKFӫDQKjTXҧn trӏ. NhiӋm vө cӫa kӃ WRiQOjWKXWKұp, xӱ OêWK{QJWLQVӕ liӋu kӃ WRiQWKDPPѭXÿӅ xuҩWFiFJLҧLSKiSSKөc vө \rXFҫu quҧn trӏ YjTX\ӃWÿӏnh kinh tӃWjLFKtQKFӫDÿѫQYӏ kӃ WRiQ9uYұ\ÿzLKӓi kӃ WRiQWҥi doanh nghiӋp cҫQFyQKӳng kiӃn thӭFFKX\rQP{QVkXUӝng, nhҥ\EpQ ÿӇ FyWKӇ ÿiSӭQJÿѭӧF\rXFҫu cӫDF{QJYLӋc. Trong thӡi kǤ kinh tӃ SKiWWULӇQQKѭKLӋQQD\FiFKRҥWÿӝQJPXDEiQWUDR ÿәLKjQJKyDGӏch vө diӉQUDGѭӟLFiFKuQKWKӭFSKRQJSK~ÿDGҥng. Mӕi quan hӋ thanh toin giӳa doanh nghiӋp vӟLQJѭӡLPXDQJѭӡi bin, vӟLQJkQVich phҧn inh qui trunh hoҥt ÿӝng sҧn xuҩWNLQKGRDQKWKѭӡQJ[X\rQSKit sinh cic nghiӋp vө thanh toin&ѫFKӃ thӏ WUѭӡQJÿzi hӓi cic doanh nghiӋp phҧi cy chiӃQOѭӧc ÿ~nJÿҳn, kinh doanh cy lmLÿӇ cy thӇ tӗn tҥi vj phit triӇn trong nӅn kinh tӃ thӏ trѭӡng cҥnh tranh gay gҳt hiӋn nay. Vu vұ\QJѭӡi quҧn lê NK{QJFKӍ TXDQWkP ÿӃn doanh thu, chi pht, lӧi nhuұn, mj czn tKѭӡQJ[X\rQQҳm bҳt tunh hunh thanh toin, tji chtnh cӫa doanh nghiӋp, phҧn inh viӋc ljPăQFy hiӋu quҧ ha\NK{QJ cӫa doanh nghiӋp. 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