Tài liệu Kế toán tiền lương và các khoản trích theo lương tại công ty tnhh junma, phú thọ

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MӢ ĈҪU ............................................................................................................................ 1 Ĉһt vҩQÿӅ ........................................................................................................................... 1 7tQKFҩp thiӃt cӫDÿӅ WjL ............................................................................................... 1 1.2. Lӏch sӱ FiFYҩQÿӅ QJKLrQFӭu ................................................................................... 2 0өFWLrXQJKLrQFӭXFӫDÿӅWjL ...................................................................................... 5 ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu ................................................................................ 5 3KѭѫQJSKiSQJKLrQFӭu................................................................................................. 6 5. KӃt cҩu cӫDEjLNKyDOXұn ............................................................................................... 7 B. NӜ,'81*1*+,Ç1&ӬU ......................................................................................... 8 &+ѬѪ1* : &Ѫ SӢ /é /8ҰN Vӄ Kӂ 72È1 7,ӄ1 /ѬѪ1* 9¬ &È& KHOҦ175Ë&+7+(2/ѬѪ1*7ҤI DOANH NGHIӊP........................................ 8 1.1. Mӝt sӕ vҩQÿӅ FѫEҧn vӅ tiӅQOѭѫQJYjFiFNKRҧQWUtFKWKHROѭѫQJ ................. 8 1.1.1. Mӝt sӕ NKiLQLӋm vӅ tiӅQOѭѫQJYjFiFNKRҧQWUtFKWKHROѭѫQJ ..................... 8 &KӭFQăQJYjQKLӋPYөFӫDWLӅQOѭѫQJ .............................................................. 10 1.1.3.9DLWUzFӫDWLӅQOѭѫQJ ............................................................................................... 11 1.1.1KӳQJQKkQWӕҧQKKѭӣQJÿӃQWLӅQOѭѫQJ ......................................................... 11 1.1.5. +uQKWKӭFWUҧOѭѫQJ.................................................................................................. 13 1.1.64XӻWLӅQOѭѫQJYjFiFNKRҧQWUtFKWKHROѭѫQJ.................................................. 17 7KXӃ7KXQKұSFiQKkQ .......................................................................................... 20 1.2. KӃ WRiQWLӅQOѭѫQJYjFiFNKRҧQWUtFKWKHROѭѫQJ .............................................. 23 1.2.1. NhiӋm vө cӫa kӃ WRiQWLӅQOѭѫQJYjFiFNKRҧQWUtFKWKHROѭѫQJ ................. 23 1.2.2. HҥFKWRiQVӕ OѭӧQJODRÿӝng, thӡLJLDQODRÿӝQJYjNӃt quҧ ODRÿӝng ........ 23 1.2.3. KӃ WRiQWLӅQOѭѫQJ.................................................................................................... 24 1.2.4. KӃ WRiQFiFNKRҧQWUtFKWKHROѭѫQJ ..................................................................... 26 1.2.5. KӃ WRiQWUtFKWUѭӟc tiӅQOѭѫQJQJKӍ SKpSWKHRTX\ÿӏnh ................................ 27 1.2.6. KӃ WRiQWKXӃ Thu nhұSFiQKkQ ............................................................................ 28 &+ѬѪ1* . THӴC TRҤNG Kӂ 72È1 7,ӄ1 /ѬѪ1* 9¬ &È& .+2ҦN 75Ë&+7+(2/ѬѪ1*7Ҥ,&Ð1*7<71++-810$3+Ò7+Ӑ ................. 31 .KiLTXiWFKXQJYӅ &{QJW\71++-810$3+Ò7+Ӑ .................................. 31 iv 7rQYjÿӏa chӍ F{QJW\ ............................................................................................. 31 4XiWUuQKKuQKWKjQKYjSKiWWULӇn cӫD&{QJW\................................................ 31 2.1.3. ChӭFQăQJYjQKLӋm vө cӫDF{QJW\ ................................................................... 33 ĈһFÿLӇm tә chӭc hoҥWÿӝQJYjVҧn xuҩt kinh doanh cӫDF{QJW\ ............... 36 ĈһFÿLӇPODRÿӝng cӫDF{QJW\ ............................................................................ 38 7uQKKuQKWjLVҧn nguӗn vӕn cӫDF{QJW\71++-XQPD3K~7Kӑ ............... 41 7uQKKuQKVҧn xuҩt kinh doanh cӫDF{QJW\ ....................................................... 43 ĈһFÿLӇm tә chӭFF{QJWiFNӃ WRiQFӫDF{QJW\ ............................................... 46 2.2. Thӵc trҥng kӃ WRiQWLӅQOѭѫQJYjFiFNKӓDWUtFKWKHROѭѫQJWҥLF{QJW\71++ -XQPD3K~7Kӑ ..................................................................................................................... 51 ĈһFÿLӇPF{QJWiFWә chӭc, quҧQOêWLӅQOѭѫQJYjFiFNKRҧQWUtFKWKHROѭѫQJ tҥLF{QJW\ 71++-XQPD3K~7Kӑ .................................................................................. 51 2.2.2. HҥFKWRiQVӕ Oѭӧng, thӡLJLDQODRÿӝQJYjNӃt quҧ ODRÿӝng ........................ 52 2.2.3. Quӻ tiӅQOѭѫQJYjTXӻ FiFNKRҧQWUtFKWKHROѭѫQJ ......................................... 53 +uQKWKӭc trҧ OѭѫQJiSGөng tҥLF{QJW\............................................................. 54 2.2.5. KӃ WRiQWLӅQOѭѫQJWҥLF{QJW\71++-XQPD3K~7Kӑ .................................. 61 2.2.6. KӃ WRiQFiFNKRҧQWUtFKWKHROѭѫQJWҥLF{QJW\71++-XQPD3K~7Kӑ ... 66 2.2.7. KӃ WRiQWKXӃ Thu nhұSFiQKkQWҥLF{QJW\71++-XQPD3K~7Kӑ ........... 73 2.3. NhұQ[pWFKXQJYӅ F{QJWiFNӃ WRiQWLӅQOѭѫQJYjFiFNKRҧQWUtFKWKHROѭѫQJ tҥLF{QJW\71++-XQPD3K~7Kӑ .................................................................................. 82 ѬXÿLӇm ...................................................................................................................... 82 2.3.2. Hҥn chӃ ....................................................................................................................... 83 &+ѬѪ1*. MӜT SӔ GIҦ,3+È31+Ҵ0+2¬17+,ӊN Kӂ 72È1 7,ӄN /ѬѪ1* 9¬ &È& .+2Ҧ1 75Ë&+ 7+(2 /ѬѪ1* 7Ҥ, &Ð1* 7< 71++ -810$3+Ò THӐ ............................................................................................................. 86 3KѭѫQJKѭӟQJSKiWWULӇn cӫDF{QJW\71++-XQPD3K~7Kӑ ........................ 86 3.2. Mӝt sӕ giҧLSKiSQKҵPKRjQWKLӋn kӃ WRiQWLӅQOѭѫQJYjFiFNKRҧQWUtFKWKHR OѭѫQJWҥLF{QJW\71++-XQPD3K~7Kӑ ...................................................................... 87 &ѫVӣ ÿӅ xuҩt giҧLSKiS .......................................................................................... 87 v 3.2.2. Mӝt sӕ giҧLSKiSQKҵPKRjQWKLӋQF{QJWiFNӃ WRiQWLӅQOѭѫQJYjFiFNKRҧn WUtFKWKHROѭѫQJWҥL&{QJW\71++-810$ 3K~7Kӑ .............................................. 88 C. KӂT LUҰN...................................................................................................................... 95 '7¬,/,ӊU THAM KHҦ2««««««««««««««««««« vi DANH MӨC CHӲ VIӂT TҲT STT Tӯ viӃt tҳt DiӉn giҧi 1 BCC Bҧng chҩPF{QJ 2 BH Bҧo hiӇm 3 BHTN Bҧo hiӇm thҩt nghiӋp 4 BHXH Bҧo hiӇP[mKӝi 5 BHYT Bҧo hiӇm y tӃ 6 BTC Bӝ WjLFKtQK 7 CBCNV &iQEӝ F{QJQKkQYLrQ 8 CK ChuyӇn khoҧn 9 CNSXTT &{QJQKkQVҧn xuҩt trӵc tiӃp 10 CNXL &{QJQKkQ[k\Oҳp 11 DN Doanh nghiӋp 12 HTKK Hӛ trӧ NrNKDL 13 KH ± KT KӃ hoҥch - Kӻ thuұt 14 .3&Ĉ .LQKSKtF{QJÿRjQ 15 /Ĉ7/ /DRÿӝng tiӅQOѭѫQJ 16 MST 0mVӕ thuӃ 17 NPT 1Jѭӡi phө thuӝc 18 PL Phө lөc 19 QTT QuyӃ WRiQWKXӃ 20 TC ± HC Tә chӭc ± +jQKFKtQK 21 TC ± KT 7jLFKtQK± KӃ WRiQ 22 TK 7jLNKRҧn 23 TL TiӅQOѭѫQJ 24 TNCN Thu nhұSFiQKkQ 25 TNHH 7UiFKnhiӋm hӳu hҥn 26 TT 7KDQKWRiQ vii '$1+0Ө&%Ҧ1* BҧQJ7uQKKuQKODRÿӝQJF{QJW\JLDLÿRҥn 2017 ± 2019 ............................ 39 BҧQJ7uQKKuQKWjLVҧn nguӗn vӕQ&{QJW\71++-XQPD3K~7Kӑ biӃQÿӝng TXDQăP-2019 .......................................................................................... 41 Bҧng 2.3: KӃt quҧ sҧn xuҩt kinh doanh cӫDF{QJW\71++-810$3K~7Kӑ qua QăP-2019 ............................................................................................... 44 viii '$1+0Ө&6ѪĈӖ 6ѫÿӗ &ѫFҩu bӝ Pi\TXҧQOêFӫDF{QJW\ ................................................... 34 6ѫÿӗ 2.2: Bӝ Pi\NӃ WRiQFӫDF{QJW\............................................................... 47 6ѫÿӗ 7UuQKWӵ ghi sә WKHRKuQKWKӭc kӃ WRiQPi\ ....................................... 51 ix DANH MӨC GIAO DIӊN Giao diӋn 2.1. Giao diӋn phҫn mӅm kӃ WRiQ$0(62)7 .................................. 50 Giao diӋn 2.2. Giao diӋn phҫn mӅm kӃ WRiQ$0(62)7WҥLF{QJW\71++-XQPD 3K~7Kӑ ............................................................................................................... 50 Giao diӋn 2.3: Bҧng chҩPF{QJEӝ phұQJLiQWLӃp cӫDF{QJW\71++-XQPXD3K~ Thӑ WKiQJ ............................................................................................. 58 Giao diӋn 2.4: BҧQJ WKDQK WRiQ WLӅQ OѭѫQJ&{QJ W\ 71++ -XQPD 3K~ 7Kӑ WKiQJ ...................................................................................................... 59 Giao diӋn 2.5: Giao diӋn nhұp liӋu phiӃX WtQK OѭѫQJ &{QJ W\ 71++ -XQPD 3K~7Kӑ. ............................................................................................................... 63 Giao diӋn 2.6: Sә chi tiӃWWjLNKRҧn 334 .............................................................. 63 Giao diӋQ7UtFKVә FiL7jLNKRҧQ&{QJW\71++-XQPD3K~7Kӑ...... 64 Giao diӋn 2.8 : sә FiL7.&{QJW\71++-XQPD3K~7Kӑ .......................... 64 Giao diӋn 2.9.Giao diӋn nhұp liӋu phiӃXFKLOѭѫQJ&{QJW\71++-XQPD3K~ Thӑ WKiQJ ............................................................................................. 66 Giao diӋn 2.10. BҧQJWUtFKQӝSFiFNKRҧn trӯ YjROѭѫQJWKiQJ .......... 68 Giao diӋn 2.11.Giao diӋn hҥFKWRiQWLӅQ%+;+Yj.3&ĈFӫDF{QJW\71++ -XQPD3K~7Kӑ .................................................................................................... 69 Giao diӋn 2.12. Giao diӋn nhұp liӋu ӫy nhiӋm chi nӝp tiӅn bҧo hiӇm................ 70 WKiQJ ...................................................................................................... 70 Giao diӋn 2.13. Giao diӋn nhұp liӋu ӫy nhiӋm chi nӝp tiӅQF{QJÿRjQ ............. 71 WKiQJ ...................................................................................................... 71 Giao diӋn 2.14. Sә chi tiӃt TK 338...................................................................... 72 Giao diӋn 2.15. Sә chi tiӃt TK 3382.................................................................... 72 Giao diӋn 2.16. Sә chi tiӃt TK 3383.................................................................... 73 Giao diӋn 2.21. Giao diӋn phҫn mӅP+7..SKLrQEҧn 4.3.5............................ 76 Giao diӋn 2.22. Nhұp liӋX³7K{QJWLQFKXQJYӅ QJѭӡi nӝp thuӃ´ ...................... 76 Giao diӋQ3KkQKӋ QuyӃWWRiQWKXӃ TNCN trrQSKҫn mӅm HTKK thuӃ ... 77 Giao diӋn 2.24. Giao diӋn mүu sӕ 05/1BK ......................................................... 78 Giao diӋn 2.25. Giao diӋn mүu sӕ 05/2BK ......................................................... 79 Giao diӋn 2.26. Giao diӋn mүu sӕ 05/3BK ......................................................... 80 Giao diӋn 2.27. Giao diӋn tӡ khai mүu sӕ 05/KK-TNCN................................... 81 1 A. MӢ ĈҪU 1. Ĉһt vҩQÿӅ 7tQKFҩp thiӃt cӫDÿӅ WjL NhӳQJQăPJҫQÿk\FQJYӟi sӵ ÿәi mӟi cӫDÿҩWQѭӟc, kinh tӃ ViӋt Nam ÿDQJWӯQJEѭӟFÿLOrQKzDQKұSFQJYӟi sӵ SKiWWULӇQQKѭYNJEmRFӫa nӅn kinh tӃ thӃ giӟL&iFGRDQKQJKLӋSFjQJFjQJQKLӅXQrQFҥQKWUDQKFNJQJQJj\FjQJJD\ gҳt. 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