Tài liệu Kế toán vốn bằng tiền tại công ty tnhh điện công nghiệp, phú thọ

75ѬӠ1*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QTKD ----------------------- ĈӚ DIӊP LINH Kӂ 72È19ӔN BҴNG TIӄN TҤI &Ð1*7<71++7+,ӂT Bӎ Ĉ,ӊ1&Ð1*1*+,ӊP, 3+Ò7+Ӑ .+Ï$/8ҰN TӔT NGHIӊ3ĈҤI HӐC 1JjQK: kӃ WRiQ 3K~7Kӑ, 2020 75ѬӠ1*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QTKD ----------------------- ĈӚ DIӊP LINH Kӂ 72È19ӔN BҴNG TIӄN TҤI &Ð1*7< TNHH THIӂT Bӎ Ĉ,ӊ1&Ð1*1*+,ӊP, 3+Ò7+Ӑ .+Ï$/8ҰN TӔT NGHIӊ3ĈҤI HӐC 1JjQK kӃ WRiQ 1*ѬӠ,+ѬӞNG DҮN: TS. DIӊP TӔ 8<Ç1 3K~7Kӑ, 2020 i LӠI CҦ0Ѫ1 ĈӇ FyÿѭӧFÿLӅu kiӋn tӕt nhҩWÿӇ thӵc hiӋn NKyDOXұn tӕt nghiӋSFNJQJ QKѭKRjQWKjQKFKѭѫQJWUuQKÿjRWҥRQăPÿҥi hӑc tҥLWUѭӡQJĈҥi hӑF+QJ 9ѭѫQJFӫDHPK{PQD\NK{QJWKӇ thiӃu sӵ Kѭӟng dүQFKXÿiRVӵ TXDQWkP tұQWuQKFQJYӟi nhӳng kinh nghiӋSTXêEiXFӫDFiFWKҫ\F{ 4XD ÿk\ HP [LQ ÿѭӧc gӱi lӡi cҧP ѫQ VkX VҳF ÿӃQ %DQ OmQK ÿҥR QKj WUѭӡQJOmQKÿҥo khoa Kinh tӃ Yj4Xҧn trӏ NLQKGRDQKFiFWKҫ\F{JLiRWURQJ bӝ P{QNӃ WRiQÿmWұQWkPJL~Sÿӥ HPWURQJQăPKӑc vӯDTXDĈһc biӋt, em [LQÿѭӧc cҧPѫQF{JLiR'LӋp Tӕ 8\rQ- QJѭӡLÿmWұQWuQKFKӍ bҧRYjKѭӟng dүn em trong suӕWTXiWUuQKWKӵc hiӋQEjLNKyDOXұn cӫDPuQK Em xin gӱi lӡi cҧP ѫQ ÿӃQ WRjQ WKӇ FiQ Eӝ F{QJ QKkQ YLrQ &{QJ W\ TNHH ThiӃt Bӏ ĈLӋQ &{QJ 1JKLӋS ÿһc biӋW Oj FiF DQK FKӏ SKzQJ NӃ WRiQ mһFGF{QJYLӋc rҩt bұn rӝQQKѭQJYүQGjQK thӡLJLDQKѭӟng dүQYjFKӍ bҧo HPNK{QJFKӍ nhӳng kiӃn thӭFFKX\rQP{QPjFҧ nhӳng kӻ QăQJWURQJFXӝc sӕQJYjF{QJYLӋc. 7URQJTXiWUuQKKRjQWKjQKNKyDOXұn tӕt nghiӋp cӫDPuQKErQFҥnh sӵ TXDQWkPJL~Sÿӥ cӫDTXêF{QJW\YjFiF thҫ\F{WKuNK{QJWKӇ kK{QJ nhҳFÿӃn sӵ ÿӝQJYLrQWҥRÿLӅu kiӋn tӯ JLDÿuQKYjEҥQEq4XDÿk\ HP FNJQJ[LQÿѭӧc gӱi lӡi cҧPѫQFKkQWKjQKQKҩWÿӃn nhӳng sӵ TXDQWkPJL~S ÿӥ VkXVҳFÿy (P[LQFKkQWKjQKF̫P˯Q ii MӨC LӨC A. MӢ ĈҪU ...................................................................................................... 1 7tQKFҩp thiӃt cӫDÿӅ WjL ................................................................................ 1 2. Tәng quan vӅ vҩQÿӅ QJKLrQFӭu .................................................................. 2 3. MөFWLrXQJKLrQFӭu cӫDÿӅ WjL ..................................................................... 4 3.1. MөFWLrXFKXQJ ........................................................................................... 4 3.2. MөFWLrXFө thӇ ........................................................................................... 5 ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu ................................................................. 5 ĈӕLWѭӧQJQJKLrQFӭu: ............................................................................... 5 4.2. PhҥPYLQJKLrQFӭu .................................................................................... 5 3KѭѫQJSKiSQJKLrQFӭu:.............................................................................. 5 3KѭѫQJSKiSWKXWKұp sӕ liӋu ..................................................................... 5 3KѭѫQJSKiS[ӱ OêVӕ liӋu.......................................................................... 5 3KѭѫQJSKiSVRViQK.................................................................................. 6 3KѭѫQJSKiSSKkQWtFKYjWәng hӧp........................................................... 6 3KѭѫQJSKiSFKX\rQJLD ............................................................................ 6 6. KӃt cҩu cӫDNKyDOXұn ................................................................................... 6 B. NӜ,'81*1*+,Ç1&ӬU ........................................................................ 7 &+ѬѪ1*. NHӲNG VҨ1Ĉӄ CHUNG Vӄ Kӂ 72È19ӔN BҴNG TIӄN TҤI DOANH NGHIӊP ..................................................................................... 7 1.1. Nhӳng vҩQÿӅ chung vӅ kӃ WRiQYӕn bҵng tiӅn tҥi doanh nghiӋp .............. 7 .KiLTXiWFKXQJYӅ vӕn bҵng tiӅn........................................................... 7 9DLWUzYjQKLӋm vө cӫa kӃ WRiQYӕn bҵng tiӅn trong DN ...................... 8 1JX\rQWҳc kӃ WRiQYӕn bҵng tiӅn ........................................................... 9 3KѭѫQJSKiSNӃ WRiQYӕn bҵng tiӅn ...................................................... 10 1.1.5. KiӇPNrTXӻ tiӅn mһt ............................................................................ 28 Ĉӕi chiӃu tiӅn gӱLQJkQKjQJ ................................................................ 29 3KkQWtFKEiRFiROѭXFKX\Ӈn tiӅn tӋ WKHR7K{QJWѭ77-BTC .....30 iii &+ѬѪ1* . THӴC TRҤ1* &Ð1* 7È& .ӂ 72È1 9ӔN BҴNG TIӄN TҤI &Ð1*7<71++7+,ӂT Bӎ Ĉ,ӊ1&Ð1*1*+,ӊP ........................... 39 .KiLTXiWFKXQJYӅ F{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp ............ 39 7rQYjÿӏa chӍ &{QJW\71++7KLӃt Bӏ ĈLӋn &{QJ1JKLӋp ................ 39 4XiWUuQKKuQKWKjQKYjSKiWWULӇn cӫDF{QJW\ ..................................... 39 2.1.3. ChӭFQăQJQKLӋm vө cӫDF{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp 40 ĈһFÿLӇPF{QJQJKӋ sҧn xuҩt kinh danh cӫD&{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp........................................................................................... 41 2.1.5.&ѫFҩu tә chӭc bӝ Pi\TXҧQOêFӫDF{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ NghiӋp. ............................................................................................................ 44 7uQKKuQKODRÿӝng cӫDF{QJW\WURQJJLDLÿRҥn 2017-2019 ................. 46 7uQKKuQKWjLVҧn, nguӗn vӕn cӫDF{QJW\JLDLÿRҥn 2017 ± 2019 ........ 50 7uQKKuQKNӃt quҧ sҧn xuҩt kinh doanh cӫDF{QJW\JLDLÿRҥn 2017-2019 .... 52 .KiLTXiWFKXQJYӅ F{QJWiFNӃ WRiQFӫD&{QJW\71++7KLӃt Bӏ ĈLӋn &{QJ1JKLӋp ................................................................................................... 54 2.2. Thӵc trҥnJF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥL&{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp........................................................................................... 59 2.2.1. KӃ WRiQWLӅn mһt tҥL&{QJW\71++7KLӃt Bӏ ĈLӋn &{QJ1JKLӋp ....... 59 2.2.2. KӃ WRiQ WLӅn gӱL QJkQ KjQJ WҥL &{QJ W\ 71++ 7KLӃt Bӏ ĈLӋQ &{QJ NghiӋp ............................................................................................................. 73 2.2.3. KiӇPNrWLӅn mһWYjÿӕi chiӃu tiӅn gӱLQJkQKjQJWҥL&{QJW\71++ ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp ............................................................................ 81 3KkQWtFKGzQJWLӅn cӫDF{QJW\WK{QJTXDEiRFiROѭXFKX\Ӈn tiӅn tӋ tҥi &{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp .................................................. 84 ĈiQKJLiWKӵc trҥng kӃ WRiQYӕn bҵng tiӅn tҥL&{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp........................................................................................... 88 ѬXÿLӇm ................................................................................................. 88 2.3.2. Hҥn chӃ.................................................................................................. 90 iv 1JX\rQQKkQ ......................................................................................... 92 &+ѬѪ1* . GIҦ, 3+È3 +2¬1 7+,ӊ1 &Ð1* 7È& .ӂ 72È1 9ӔN BҴNG TIӄN TҤ,&Ð1*7<71++7+,ӂT Bӎ Ĉ,ӊ1&Ð1*1*+,ӊP .... 94 3KѭѫQJKѭӟQJSKiWWULӇn cӫD&{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp trong thӡi gian tӟi. ........................................................................................... 94 3KѭѫQJKѭӟQJSKiWWULӇn cӫDQJjQK ..................................................... 94  3KѭѫQJ KѭӟQJ SKiW WULӇn cӫD &{QJ W\ 71++ 7KLӃt Bӏ ĈLӋQ &{QJ NghiӋp ............................................................................................................. 95 3.2. Mӝt sӕ giҧLSKiSKRjQWKLӋQF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥL&{QJW\ TNHH ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp ................................................................ 96 1JX\rQWҳFÿӅ xuҩt giҧLSKiS ................................................................ 96 3.2.2. Tә chӭFF{QJWiFNӃ WRiQ ...................................................................... 96 3.2.2. KӃ WRiQWLӅn mһt .................................................................................... 97 3.2.3. KӃ WRiQWLӅn gӱL1JkQKjQJ ................................................................ 101 3.2.4. Lұp dӵ WRiQWLӅn................................................................................... 103 C. KӂT LUҰN .............................................................................................. 105 '7¬,/,ӊU THAM KHҦO ........................................................................ 106 Hӊ THӔNG PHӨ LӨC v DANH MӨC BҦNG BҧQJ7uQKKuQKODRÿӝQJF{QJW\JLDLÿRҥn 2017 ± 2019 ........................ 47 BҧQJ7uQKKuQKWjLVҧn nguӗn vӕn cӫDF{QJW\TXDQăP± 2019 ) 50 BҧQJ7uQKKuQKNӃt quҧ kinh doanh cӫDF{QJW\TXDQăP± 2019) 52 DANH MӨC 6ѪĈӖ 6ѫÿӗ 6ѫÿӗ WUuQKWӵ OXkQFKX\Ӈn phiӃu thu tҥLF{QJW\........................... 13 6ѫÿӗ 1.2. 6ѫÿӗ WUuQKWӵ OXkQFKX\Ӈn phiӃu chi tҥLF{QJW\ ........................... 14 6ѫÿӗ 1.3: KӃ WRiQFiFNKRҧn thu, chi tiӅn mһt bҵng tiӅn ViӋt Nam .............. 16 6ѫÿӗ 1.4: KӃ WRiQFiFNKRҧn thu, chi tiӅn mһt bҵng ngoҥi tӋ ........................ 17 6ѫÿӗ 7UuQKWӵ thu tiӅn gӱLQJkQKjQJ ..................................................... 21 6ѫÿӗ 7UuQKWӵ chi tiӅn gӱLQJkQKjQJ ..................................................... 22 6ѫÿӗ1.7: KӃ WRiQFiFNKRҧn thu, chi tiӅn gӱLQJkQKjQJEҵng tiӅn ViӋt Nam .. 24 6ѫÿӗ 1.8: KӃ WRiQFiFNKRҧn thu chi tiӅn gӱLQJkQKjQJEҵng ngoҥi tӋ. ....... 25 6ѫÿӗ 1.9: KӃ WRiQWLӅQÿDQJFKX\Ӈn .............................................................. 27 6ѫÿӗ 4X\WUuQKF{QJQJKӋ [k\Oҳp cӫDF{QJW\ ...................................... 42 6ѫÿӗ 4X\WUuQKEiQKjQJFӫDF{QJW\ ..................................................... 43 6ѫÿӗ 6ѫÿӗ bӝ Pi\TXҧQOêFӫDF{QJW\ ................................................. 44 6ѫÿӗ 2.4. Tә chӭc bӝ Pi\NӃ WRiQFӫDF{QJW\ ............................................. 55 6ѫÿӗ 7UuQKWӵ ghi sә kӃ WRiQWKHRKuQKWKӭc KӃ WRiQWUrQPi\YLWtQK .. 58 vi DANH MӨC +Î1+ +uQK*LDRGLӋn phҫn mӅm Easy Accounting 2.5..................................... 59 +uQK3KkQKӋ thu tiӅn mһt sau khi nhұp xong ......................................... 62 +uQK3KLӃu thu 332/19PT ......................................................................... 63 +uQK3KkQKӋ nhұp dӳ liӋu thu tiӅn sau khi nhұp dӳ liӋu xong ............... 64 +uQK3KLӃu thu 395/19PT ......................................................................... 65 +uQK3KkQKӋ chӭng tӯ thu tiӅn mһt sau khi nhұp liӋu xong ................... 66 +uQK3KLӃu thu 395/19PT ......................................................................... 67 +uQK3KkQKӋ chi tiӅn mһt khi nhұp liӋu xong ......................................... 68 +uQK3KLӃu chi 174/19PC ......................................................................... 69 +uQK3KkQKӋ chi tiӅn mһt khi nhұp liӋu xong ....................................... 70 +uQK3KLӃu chi 214/19PC ....................................................................... 71 +uQK3KkQKӋ chi tiӅn mһt khi nhұp liӋu xong ....................................... 72 +uQK&Kӭng tӯ PXDKjQJ0+ ......................................................... 73 +uQK3KkQKӋ chӭng tӯ QJkQKjQJVDXNKLQKұp liӋu ............................. 77 +uQK3KkQKӋ chӭng tӯ QJkQKjQJVDXNKLQKұp liӋu ............................. 78 +uQK3KkQKӋ chӭng tӯ QJkQKjQJVDXNKLQKұp liӋu ............................. 79 +uQK3KkQKӋ chӭng tӯ QJkQKjQJVDXNKLQKұp liӋu ............................. 81 +uQK%ҧQJVDRNrWjLNKRҧQQJkQKjQJ .................................................. 83 +uQK%ҧQJSKkQWtFKEiRFiROѭXFKX\Ӈn tiӅn tӋ QăP-2019 ......... 84 +uQK3KkQWtFKEiRFiROѭXFKX\Ӈn tiӅn tӋ WKHRSKѭѫQJSKiSWӹ sӕ...... 87 vii DANH MӨC CHӲ VIӂT TҲT STT DiӉn giҧi ViӃt tҳt 1 &{QJFө dөng cө CCDC 2 ĈҫXWѭWjLFKtQK Ĉ77& 3 Giҩ\EiRQӧ GBN 4 *LiWUӏ JLDWăQJ GTGT 5 HoҥWÿӝng kinh doanh +Ĉ.' 6 /DRÿӝng 7 1JkQViFKQKjQѭӟc NSNN 8 Sҧn xuҩt kinh doanh SXKD 9 TiӅn gӱLQJkQKjQJ TGNH 10 Thu nhұp doanh nghiӋp TNDN 11 7UiFKQKLӋm hӳu hҥn TNHH 12 7jLNKRҧQQJkQKjQJ TKNH 13 7jLVҧn cӕ ÿӏnh 76&Ĉ 14 Ӫy nhiӋm chi UNC 15 ;k\GӵQJFѫEҧn /Ĉ XDCB 1 A. 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Do vұ\FiFQKjTXҧQOêGRDQKQJKLӋp cҫn phҧi nҳm bҳWÿѭӧFFiFWK{QJWLQWjL FKtQKPӝWFiFKFKtQK[iFÿҫ\ÿӫ, kӏp thӡLYjWKѭӡQJ[X\rQĈӇ ÿҥWÿѭӧF\rX cҫXÿyGRDQKQJKLӋp phҧLOjm tӕWF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥi doanh nghiӋSQyLFKXQJYjF{QJWiFKҥFKWRiQYӕn bҵng tiӅQQyLULrQJ Vӕn bҵng tiӅQ Oj Fѫ Vӣ, tiӅQ ÿӅ cho mӝt doanh nghiӋS KuQK WKjQK Yj SKiWWULӇQOjÿLӅu kiӋQFѫEҧQÿӇ doanh nghiӋp thӵc hiӋQYjKRjQWKjQKTXi WUuQKVҧn xuҩt kinh doanh cӫDPuQK7URQJÿLӅu kiӋn kinh tӃ hiӋQÿҥi, phҥm vi hoҥWÿӝng cӫa doanh nghiӋSNK{QJFKӍ JyLJӑn trong phҥPYLWURQJQѭӟFPj ÿmÿѭӧc mӣ rӝng ra thӏ WUѭӡng quӕc tӃ, do vұ\TX\P{Yӕn bҵng tiӅn lӟQYj WѭѫQJÿӕi phӭc tҥp, viӋc quҧQOêYjVӱ dөng vӕn bҵng tiӅQFyҧQKKѭӣng rҩt lӟQÿӃn hoҥWÿӝng kinh doanh cӫa doanh nghiӋSĈӇ sӱ dөQJYjFKLWLrXYӕn bҵng tiӅQ ÿ~QJ PөF ÿtFK ÿ~QJ FKӃ ÿӝ Yj ÿHP Oҥi hiӋu quҧ FDR WKu YLӋc tә chӭFF{QJWiFNӃ WRiQQyLFKXQJYjWә chӭFF{QJWiFNӃ WRiQYӕn bҵng tiӅn giӳ YDLWUzKӃt sӭc quan trӑng. KӃ WRiQ Yӕn bҵng tiӅQ Oj Pӝt bӝ phұn quan trӑQJ WURQJ F{QJ WiF NӃ WRiQKӃ WRiQYӕn bҵng tiӅQJKLFKpSYjSKҧQiQK WuQKKuQKKLӋQFyYjELӃn ÿӝQJWăQJJLҧm cӫa tiӅn mһt, tiӅn gӱLQJkQKjQJYjWLӅQÿDQJFKX\Ӈn; lұSFiF EiRFiRNӃ WRiQYӕn bҵng tiӅn kӏp thӡi nhҵm mөFÿtFKKӛ trӧ QKjTXҧQOêÿѭD ra quyӃWÿӏnh kinh doanh. &{QJW\TNHH ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp OjF{QJW\FKX\Ӈn cung cҩp FiFWKLӃt bӏ ÿLӋn bao gӗPFiFWKLӃt bӏ ÿLӋQGkQGөQJFNJQJQKѭFiFWKLӃt bӏ ÿLӋn F{QJQJKLӋSÿӗng thӡLFNJQJFXQJFҩp dӏch vө [k\OҳSF{QJWUuQKOҳSÿһWFiF hӋ thӕQJÿLӋn chӫ yӃXWURQJÿӏDEjQWӍQKYjFiFWӍQKOkQFұn. Trong mӝt kǤ kӃ WRiQFiFQJKLӋp vө vӅ tiӅQSKiWVLQKWKѭӡQJ[X\rQYjFyJLiWUӏ lӟn, do vұy 2 EDQ OmQK ÿҥo hӃt sӭF TXDQ WkP ÿӃn viӋc quҧQ Oê Yj Vӱ dөng vӕn bҵng tiӅn. 7X\QKLrQYүQFzQPӝt sӕ nhӳng tӗn tҥi trong viӋc quҧQOêYjVӱ dөng vӕn bҵng tiӅn cҫQÿѭӧFQJKLrQFӭXYjJLҧi quyӃt. XuҩWSKiWWӯ OêOXұn YjWKӵc tiӉn tҥL&{QJW\TNHH ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋpHPÿm lӵa chӑQQJKLrQFӭXÿӅ WjL ³K͇ WRiQ Y͙n b̹ng ti͉n t̩L&{QJ W\71++ 7KL͇t B͓ ĈL͏Q &{QJ 1JKL͏p, 3K~7K͕´ 2. Tәng quan vӅ vҩQÿӅ QJKLrQFӭu KӃ WRiQYӕn bҵng tiӅQOjPӝt bӝ phұn quan trӑng cӫa vӕn kinh doanh trong doanh nghiӋp, thuӝFWjLVҧQOѭXÿӝQJÿѭӧFKuQKWKjQKFKӫ yӃXWURQJTXi WUuQKEiQKjQJYjWURQJFiFTXDQKӋ WKDQKWRiQ+RjQWKLӋQF{QJWiFNӃ WRiQ vӕn bҵng tiӅQOjYLӋFOjPFҫn thiӃWYjFyêQJKƭDÿӕLYѫLFiFGRDQKQJKLӋp. TҥLWUѭӡQJĈҥi hӑF+QJ9ѭѫQJFyUҩt nhiӅXÿӅ WjLQJKLrQFӭu cӫDFiFVLQK YLrQYӅ ÿӅ WjLQj\ 1ăP  WiF JLҧ ĈLQK +ӗQJ &ѭӡQJ ÿm YLӃW NKyD OXұn tӕW QJKLrS ³+RjQWKLӋn kӃ WRiQYӕn bҵng tiӅn tҥLF{QJW\Fә phҫQ[k\GӵQJYjVҧn xuҩt +RjQJ$QK´7iFJLҧ ÿmSKҧQiQKÿѭӧc thӵc trҥQJQrXOrQÿѭӧFѭXÿLӇm, chӍ UDÿѭӧFFiFKҥn chӃÿӗng thӡLFNJQJFKӍ UDQJX\rQQKkQFӫDFiFKҥn chӃ YjÿӅ xuҩWFiFJLҧLSKiSQKѭWҥRÿLӅu kiӋQQkQJFDRWUuQKÿӝ QKkQYLrQWLӃQKjQK NLrPNrTXӻ WKѭӡQJ[X\rQ ÿӕi chiӃu vӟi sә ViFKÿӇ WUiQKJLDQOұQVDLVyW«ÿӇ KRjQWKLӋQKѫQYӅ F{QJWiFNӃ WRiQYӕn bҵng tiӅn tiӅn tҥLF{QJW\Fә phҫQ[k\ dӵQJYjVҧn xuҩW+RjQJ$QK 1ăP  WiF JLҧ /m 7Kӏ 8\rQ ÿm YLӃW NKyD OXұn tӕt nghiӋS ³7Kӵc trҥng tә chӭFF{QJWiFNӃ WRiQvӕn bҵng tiӅn tҥLF{QJW\Fә phҫQ6{QJ+ӗng sӕ 6 ± &KLQKiQKVӕ ´ĈӅ WjLFNJQJÿmQrXOrQÿѭӧc thӵc trҥng tә chӭFF{QJ WiFNӃ WRiQYӕn bҵng tiӅn cӫDF{QJW\QrXÿѭӧFѭXÿLӇm vӅ hӋ thӕng kӃ WRiQ vӅ tә chӭFF{QJWiFNӃ WRiQYӕn bҵng tiӅn cӫDF{QJW\ÿӗng thӡLFNJQJQrXOrQ nhӳng hҥn chӃ trong viӋc tә chӭc bӝ Pi\ NӃ WRiQ Kҥn chӃ trong viӋc tiӃp nhұQYjOұp chӭng tӯ«7iFJLҧ FNJQJÿmÿѭDUDPӝt sӕ FiFJLҧLSKiSÿӇKRjQ 3 thiӋQ QKkQVӵ WURQJ ÿѫQ YӏKRjQ WKLӋn tә chӭF OXkQ FKX\Ӈn chӭng tӯ KRjQ thiӋn vӅ tә chӭc hӋ thӕng sә ViFK« ÿӇ F{QJ WiF NӃ WRiQ Yӕn bҵng tiӅn tҥi F{QJW\Fә phҫQ6{QJ+ӗng sӕ 6 ± &KLQKiQKVӕ ÿѭӧFKRjQWKLӋQKѫQ 1ăPWiFJLҧ ĈjR7Kӏ ThҳPÿmYLӃWNKyDOXұn tӕt nghiӋS³KӃ WRiQ vӕn bҵng tiӅn tҥLF{QJW\Fә phҫn dҫXNKt.KiQK3KRQJ´ĈӅ WjLFNJQJÿmQrX ÿѭӧF ÿһF ÿLӇm kӃ WRiQ Yӕn bҵng tiӅn tҥL F{QJ W\ QrX OrQ ÿѭӧc thӵc trҥng F{QJWiFNӃ WRiQWLӅn mһt, tiӅn gӱLQJkQKjQJÿӗng thӡLFNJQJÿiQKJLiÿѭӧc ѭX± QKѭӧFÿLӇPYjÿӅ xuҩWFiFJLҧLSKiSKRjQWKLӋn hҥFKWRiQWLӅn gӱLQJkQ KjQJWKӵc hiӋn kiӇPNrTXӻ tiӅn mһWWKѭӡQJ[X\rQ[k\Gӵng bӝ Pi\NӃ WRiQ SK Kӧp vӟL WuQK KuQK KRҥW ÿӝng cӫD F{QJ W\ KRjQ WKLӋn chӭng tӯ kӃ WRiQ«7ҩt cҧ FiFJLҧLSKiSPjWiFJLҧ ĈjR7Kӏ ThҳPÿӅ xuҩWÿӅu nhҵm mөc ÿtFKKRjQWKLӋQF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥLF{ng ty cә phҫn dҫXNKt .KiQK3KRQJ &NJQJWURQJQăPKӑFWiFJLҧ NguyӉn Thӏ 1JkQ+jFNJQJÿmYLӃt NKyDOXұn tӕt nghiӋS³KӃ WRiQYӕn bҵng tiӅn tҥLF{QJW\Fә phҫQ7kP7KjQK ,QYHVW´.KyDOXұQFNJQJÿmÿӅ cұSÿӃn thӵc trҥng cӫDF{QJWiFNӃ WRiQFӫa F{QJ W\ vӅ tiӅn mһt, tiӅn gӱL QJkQ KjQJ NLӇP Nr TXӻ tiӅn mһW ÿӗng thӡi FNJQJ ÿm ÿiQK JLi ÿѭӧc thӵc trҥng kӃ WRiQ Yӕn bҵng tiӅn tҥL F{QJ W\ YӅ ѭX ÿLӇPYjQKѭӧFÿLӇm. TҥLÿӅ WjLNKyDOXұn cӫDPuQKWiFJLҧ FNJQJÿmÿӅ xuҩt FiFQKyPJLҧLSKiSYӅ tiӅn mһWWiFJLҧ ÿӅ xuҩWFiFJLҧLSKiS[iFÿӏQKOѭX Oѭӧng tiӅn mһt tҥi quӻJKLFKpSFiF QJKLӋp vө OLrQTXDQÿӃn tiӅn mӝWFiFK WKѭӡQJ[X\rQU}UjQJWLӃQKjQKNLrPNrTXӻ ÿӏnh kǤ; vӅ phҫn tiӅn gӱLQJkQ KjQJWiFJLҧ FNJQJÿѭDUD Pӝt sӕ FiFJLҧLSKiSÿӕi chiӃXFiFFKӭng tӯ cӫa QJkQKjQJYӟi chӭng tӯ gӕc cӫDF{QJW\Pӣ sә WKHRG}LFKLWLӃWÿӇ WKHRG}L ÿѭӧFWuQKKuQKFӫa tiӅn gӱLQJkQKjQJWUiQKVDL[yWJLDQOұQ« 1ăP  WiF JLҧ /r 7KDQK 7QJ ÿm YLӃW NKyD OXұn tӕt nghiӋS ³KӃ WRiQYӕn bҵng tiӅn tҥLF{QJW\Fә phҫn bia rѭӧXQѭӟc giҧLNKiW9LJHU´ĈӅ WjL ÿmQrXOrQÿѭӧc nӝi dung phҧQiQKWKӵc trҥng vӅ WuQKKuQKVӱ dөng vӕn bҵng 4 tiӅn cӫD F{QJW\ QrX ÿѭӧc nhӳng hҥn chӃ QKѭKҥn chӃ sӱ dөng vӕQYzQJ quay vӕQOѭXÿӝng, hҥFKWRiQQKLӅXNKLFKѭDNӏp thӡL7iFJLҧ FNJQJÿmÿӅ ra mӝt sӕ FiFJLҧLSKiSQKѭKRjQWKLӋn viӋc lұp chӭng tӯ kӃ WRiQOұp chӭng tӯ thu ± FKLWURQJQJj\ÿӇ WUiQKVDLVyWJLDQOұQ« Trong khoҧng thӡi gian tӯ QăPtrӣ vӅ WUѭӟc, tҥLWUѭӡQJĈҥi hӑc +QJ9ѭѫQJQyLULrQJYjWҥLFiFWUѭӡQJÿҥi hӑFNKiFWUrQcҧ QѭӟFQyLFKXQJ FNJQJÿmFyUҩt nhiӅXÿӅ WjLQJKLrQFӭu khoa hӑc, FiFEiRFiRWKӵc tұp KD\FiF NKyDOXұQQJKLrQFӭu vӅ kӃ WRiQYӕn bҵng tiӅn&yFiFÿӅ WjLQJKLrQFӭu vӕn bҵng tiӅn tҥLF{QJW\[k\GӵQJFNJQJFyFiFÿӅ WjLQJKLrQFӭu vӕn bҵng tiӅn tҥLF{QJ ty sҧn xuҩWFNJQJFyFiFÿӅ WjLQJKLrQFӭu vӕn bҵng tiӅn tҥLF{QJW\ WKѭѫQJPҥi. CiFWiFJLҧ ÿmWUuQKEj\ÿѭӧFFѫVӣ OêOXұn, thӵc trҥng kӃ WRiQ vӕn bҵng tiӅn cӫDFiFÿѫQYӏ, cө thӇ OjF{QJW\Fә phҫQELDUѭӧXQѭӟc giҧi NKiW 9LJHU F{QJ W\ Fә phҫQ 6{QJ +ӗng sӕ 6 ± &KL QKiQKVӕ  F{QJ W\ Fә phҫQ[k\GӵQJYjVҧn xuҩW+RjQJ$QK F{QJW\Fә phҫQ7kP7KjQK,QYHVW,... Tӯ ÿyÿiQKJLiѭX± QKѭӧFÿLӇPYjÿӅ xuҩt giҧLSKiSNKҳc phөF7X\QKLrQ FKѭDFyÿӅ WjLQjRQJKLrQFӭu vӅ kӃ WRiQYӕn bҵng tiӅn tҥL&{QJW\ TNHH ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp. VuYұy, em ÿmOӵa chӑn ÿӅ WjL³.Ӄ WRiQYӕn bҵng tiӅn tҥL &{QJ W\ TNHH ThiӃt Bӏ ĈLӋQ &{QJ 1JKLӋS´ Yӟi nhӳng nӝi dung QJKLrQFӭu vӅ: thӵc trҥng kӃ WRiQYӕn bҵng tiӅn tҥLF{QJW\ SKkQWtFKGzQJ tiӅn cӫDF{QJW\WK{QJTXDYLӋc nghLrQFӭXYjSKkQWtFKEiRFiROѭXFKX\Ӈn tiӅn tӋ, ÿiQh JLi ѭX - QKѭӧF ÿLӇP Yj ÿӅ xuҩt mӝt sӕ giҧL SKiS QKҵP KRjQ thiӋQF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥLF{QJW\OjFyWtQKPӟLYjNK{QJEӏ WUQJOһp vӟLFiFF{QJWUuQKQJKLrQFӭXWUѭӟc. 3. MөFWLrXQJKLrQFӭu cӫDÿӅ WjL 3.1. MͭFWLrXFKXQJ 1JKLrQFӭu nhӳng vҩQÿӅ chung vӅ kӃ WRiQYӕn bҵng tiӅn, phҧQiQKYj ÿiQKJLiWKӵc trҥng kӃ WRiQYӕn bҵng tiӅn tҥi c{QJW\ TNHH ThiӃt Bӏ ĈLӋn 5 &{QJ1JKLӋp, tӯ ÿyÿѭDUDFiFJLҧLSKiSÿӅ KRjQWKLӋQF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥi c{QJW\ 3.2. MͭFWLrXFͭ th͋ - 1JKLrQFӭXFѫVӣ OêOXұn vӅ kӃ WRiQYӕn bҵng tiӅn tҥi doanh nghiӋp - PhҧQ iQK YjÿiQKJLi thӵc trҥng F{QJWiF NӃ WRiQYӕn bҵng tiӅn tҥi c{QJW\TNHH ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp. - ĈӅ xuҩWFiFgiҧi SKiSQKҵPKRjQWKiӋQF{QJ kӃ WRiQYӕn bҵng tiӅn tҥi &{QJW\TNHH ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp. 4ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu 4Ĉ͙LW˱ͫQJQJKLrQFͱu: Thӵc trҥQJF{QJWiFNӃ WRiQYӕn bҵng tiӅn. 4.2. Ph̩PYLQJKLrQFͱu - Phҥm vi nӝi dung: KӃ WRiQYӕn bҵng tiӅn: + KӃ WRiQWLӅn mһt + KӃ WRiQWLӅn gӱLQJkQKjQJ - PhҥPYLNK{QJJLDQ&{QJW\TNHH ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp - Ĉӏa chӍ: SN 2407- ÿѭӡQJ +QJ 9ѭѫQJ SKѭӡQJ 1{QJ 7UDQJ TP ViӋW7UuWӍQK3K~7Kӑ - Phҥm vi thӡi gian: Sӕ liӋu trong QJKLrQFӭXQj\ÿѭӧc thu thұp trong 0QăPWӯ QăPÿӃQQăP. 53KѭѫQJSKiSQJKLrQFӭu: 53K˱˯QJSKiSWKXWK̵p s͙ li͏u - Thu thұSWK{QJWLQVӕ liӋu thӭ cҩp: sә ViFKNӃ WRiQKyDÿѫQFKӭng tӯ FyOLrQTXDQÿӃQF{QJWiFYӕn bҵng tiӅn tҥi doanh nghiӋSFiFWK{QJWѭFӫa Bӝ 7jLFKtQKYӅ chӃ ÿӝ kӃ WRiQKLӋQKjQK - Thu thұSWK{QJWLQVӕ liӋXVѫFҩp: hӓi nhӳQJQJѭӡi cung cҩSWK{QJWLQ dӳ liӋu cҫn thiӃt cho viӋFQJKLrQFӭXÿӅ WjL 53K˱˯QJSKiS[͵ OêV͙ li͏u 6 - Sӕ liӋXWURQJFiFEҧng biӇXÿѭӧc xӱ OêbҵQJFiFKGQJFiFEҧQJWtQK Excel. - &iFWK{QJWLQÿӏQKOѭӧQJÿѭӧc xӱ OêWKHRSKѭѫQJSKiSWRiQKӑc. - &iFWK{QJWLQÿӏQKWtQKÿѭӧc xӱ OêWKHRSKѭѫQJSKiSO{JLF 53K˱˯QJSKiSVRViQK Ĉk\OjSKѭѫQJSKiSÿѭӧc sӱ dөng phә biӃQÿӇ [iFÿӏQK[XKѭӟng, sӵ biӃQÿӝng cӫa chӍ WLrXSKkQWtFK&ăQFӭ YjRVӕ liӋu kӃ WRiQÿmFyVҹQÿӃ tiӃn KjQKVRViQKYjÿӕi chiӃu vӅ sӕ tuyӋWÿӕLYjVӕ WѭѫQJÿӕi. 53K˱˯QJSKiSSKkQWtFKYjW͝ng hͫp - 3KѭѫQJSKiSSKkQWtFK/jSKѭѫQJSKiSOjÿLVkXYjRQKӳng vҩQÿӅ lӟn, quan trong cӫDÿӕLWѭӧQJWuPUDPӕi quan hӋ YDLWUzҧQKKѭӣng cӫDQy ÿӃn hoҥWÿӝng cӫDÿѫQYӏ nhҵPÿѭDUDJLҧLSKiSKRjQWKLӋQWURQJF{QJWiFWә chӭc kӃ WRiQYӕn bҵng tiӅn cӫDF{QJW\ - 3KѭѫQJSKiSWәng hӧS/jSKѭѫQJSKiSÿiQKJLiWәng hӧSOLrQNӃt thӕng nhҩWWRjn bӝ FiF\Ӄu tӕ WKjQKPӝt kӃt luұQKRjQWKLӋQÿҫ\ÿӫ. Vҥch ra mӕLOLrQKӋ giӳDFK~QJNKiLTXiWFiFYҩQÿӅ trong nhұn thӭc tәng hӧp. 5.5. Ph˱˯QJSKiS FKX\rQJLD /j SKѭѫQJSKiSWKDP NKҧo ê NLӃn cӫD FiF FKX\rQ JLD WK{QJ TXD FiF cuӝc phӓng vҩQ VkX Yӟi nhӳng ngѭӡL Fy NLQK QJKLӋm vӅ OƭQK Yӵc kӃ WRiQ: *LiP ÿӕc, kӃ WRiQ WUѭӣng, kӃ WRiQ WLӅn cӫa &{QJ W\ 71++ ThiӃt Bӏ ĈLӋn &{QJ1JKLӋSYjVӵ Kѭӟng dүn cӫa giҧQJYLrQ(phͭ lͭc 01) 6. KӃt cҩu cӫa NKyDOXұn Ngoji phҫn mӣ ÿҫu, kӃt luұn vj danh mөc tji liӋu tham khҧo, phҫn nӝi dung gӗm 03 FKѭѫQJ &KѭѫQJ&ѫVӣ OêOXұn vӅ kӃ WRiQYӕn bҵng tiӅn tҥi doanh nghiӋp. &KѭѫQJ 2: Thӵc trҥng F{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥL&{QJW\71++ ThiӃt Bӏ ĈLӋQ&{QJ1JKLӋp. 7 &KѭѫQJ3: Mӝt sӕ giҧLSKiSKRjQWKLӋn F{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥi &{QJW\71++7KLӃt Bӏ ĈLӋQ&{QJ1JKLӋp. B. NӜ,'81*1*+,Ç1&ӬU &+ѬѪ1* NHӲNG VҨ1Ĉӄ CHUNG Vӄ Kӂ 72È19ӔN BҴNG TIӄN TҤI DOANH NGHIӊP 1.1. Nhӳng vҩQÿӅ chung vӅ kӃ WRiQYӕn bҵng tiӅn tҥi doanh nghiӋp .KiLTXiWFKXQJY͉ v͙n b̹ng ti͉n .KiLQL͏m Vӕn bҵng tiӅQOjPӝt bӝ phұn cӫDWjLVҧQOѭXÿӝng trong doanh nghiӋp tӗn tҥLGѭӟLKuQKWKiLWLӅn tӋFyWtQKWKDQKNKRҧn cao nhҩt, bao gӗm tiӅn mһt tҥi quӻ cӫa doanh nghiӋp, tiӅn gӱi ӣ FiFQJkQKjQJ.KREҥF1KjQѭӟFYjFiF khoҧn tiӅQÿDQJFKX\Ӈn. VӟLWtQKOѭXKRҥt cao ± vӕn bҵng tiӅQÿѭӧFGQJÿӇ ÿiSӭng nhu cҫXWKDQKWRiQFӫa doanh nghiӋp, thӵc hiӋn viӋc mua sҳm hoһc FKLSKt[6;15]. 3KkQOR̩i v͙n b̹ng ti͉n Vӕn bҵng tiӅn trong doanh nghiӋp bao gӗm: - TiӅn mһt tҥi quӻ - TiӅn gӱLQJkQKjQJ - TiӅQÿDQJFKX\Ӈn 7KHRKuQKWKӭc tӗn tҥi, vӕn bҵng tiӅn cӫa doanh nghiӋp bao gӗm: - TiӅn ViӋW1DP/jORҥi tiӅQSKKLӋXĈk\OjORҥi giҩy bҥFGR1JkQ KjQJ1KjQѭӟc ViӋW1DPSKiWKjQKYjÿѭӧc sӱ dөQJOjPSKѭѫQJWLӋn giao dӏFKFKtQKWKӭc vӟLWRiQEӝ hoҥWÿӝng sҧn xuҩt kinh doanh cӫa doanh nghiӋp. - Ngoҥi tӋOjORҥi tiӅQSKKLӋXĈk\OjORҥi giҩy bҥFNK{QJGR1JkQ KjQJ 1Kj Qѭӟc ViӋW 1DP SKiW KjQK QKѭQJ ÿѭӧF SKpS OѭX KjQK WUrQ WKӏ 8 WUѭӡng ViӋW 1DP QKѭ ÿӗQJ Ĉ{ OD 0ӻ 86' ÿӗng tiӅQ FKXQJ &KkX ÆX (852« - 9jQJtiӅn tӋOjORҥi tiӅn thӵc chҩWWX\QKLrQORҥi tiӅQQj\NK{QJFy khҧ QăQJWKDQKWRiQFDR1yÿѭӧc sӱ dөng chӫ yӃXYuPөFÿtFKFҩt trӳ. + Theo trҥQJWKiLWӗn tҥi, vӕn bҵng tiӅn cӫa doanh nghiӋp bao gӗm: - Vӕn bҵng tiӅQÿѭӧc bҧo quҧn tҥi quӻ cӫDGRDQKÿѭӧc gӑLOjWLӅn mһt. - TiӅn gӱi tҥLFiFQJkQKjQJFiFWә chӭFWjLFKtQKNKREҥFQyLFKXQJOj tiӅn gӱLQJkQKjQJ - TiӅQ ÿDQJ FKX\ӇQ /j WLӅn troQJ WURQJ TXi WUuQK WUDR ÿәi vӟL NKiFK KjQJYjQKjFXQJFҩp. Ĉ̿FÿL͋m - 7URQJTXiWUuQKVҧn xuҩt kinh doanh, vӕn bҵng tiӅQÿѭӧc sӱ dөQJÿӇ ÿiSӭng nhu cҫu vӅ thanh WRiQFiFNKRҧn nӧ cӫa doanh nghiӋp hoһFÿӇ mua sҳPFiFORҥi vұWWѭKjQJKyDSKөc vө cho nhu cҫu sҧn xuҩWNLQKGRDQKĈӗng thӡi vӕn bҵng tiӅQFNJQJOjNӃt quҧ cӫa viӋFPXDEiQYjWKXKӗi nӧ&KtQKYu vұ\TX\P{Yӕn bҵng tiӅQÿzLKӓi doanh nghiӋp phҧi quҧQOêKӃt sӭc chһt chӁ do vӕn bҵng tiӅQFyWtQKWKDQKNKRҧQFDRQrQQyOjÿӕLWѭӧng cӫa gian lұn, VDLVyW9uYұy viӋc sӱ dөng vӕn bҵng tiӅn phҧLWXkQWKӫ QJX\rQWҳc, chӃ ÿӝ quҧQOêWKӕng nhҩWOѭӧng tiӅn mһt tҥi quӻ cӫa doanh nghiӋSÿQJÿӇ FKLWLrX hҵQJQJj\NK{QJYѭӧWTXiPӭc tӗn tҥi quӻ PjGRDQKQJKLӋSYjQJkQKjQJÿm thӓa thuұn theo hӧSÿӗQJWKѭѫQJPҥL« - ViӋc sӱ dөng vӕn bҵng tiӅn phҧL WXkQ WKӫ FiF TX\ ÿӏQK QJX\rQ Wҳc WURQJSKiSOXұt cӫD1KjQѭӟc ViӋt Nam; cҫQÿѭӧFU}UjQJPLQKEҥch. 1.1.2. Vai trzYj nhi͏m vͭ cͯa k͇ WRiQY͙n b̹ng ti͉n trong doanh nghi͏p 9DLWUz cͯa k͇ WRin v͙n b̹ng ti͉n - &{QJ WiF Wә chӭc kӃ WRiQ Yӕn bҵng tiӅQ Oj Eӝ phұn quan trӑng cӫa F{QJWiFNӃ WRiQFӫa doanh nghiӋSQyVӁ cung cҩSWK{QJWLQPӝWFiFKNӏp thӡi FKtQK[iFYjNLӇPWUDFiFKRҥWÿӝng kinh tӃ WjLFKtQKFӫa doanh nghiӋS7UrQ 9 FѫVӣ ÿyJL~Scho doanh nghiӋSÿѭDUDFiFTX\ӃWÿӏQKSKKӧSFKtQK[iFÿӇ tiӃt kiӋPFKLSKtYjWăQJOӧi nhuұn. - QuҧQOêWӕt vӕn bҵng tiӅQYj FiF QJKLӋp vө WKDQK WRiQ WURQJ GRDQK nghiӋp sӁ ÿҧm bҧo tӕWFiF Pӕi quan hӋ WiFÿӝng qua lҥi giao dӏch giӳDFiF WKjQKSKҫn kinh tӃ1yFNJQJJySSKҫQNtFKWKtFKQӅn kinh tӃ SKiWWULӇn nhanh KѫQ*ySSKҫQJL~SGRDQKQJKLӋp kinh doanh hiӋu quҧFyVӭc cҥnh traQKYj ÿӭng vӳQJWUrQWKӏ WUѭӡng. - Vӕn bҵng tiӅQYjFiFQJKLӋp vө WKDQKWRiQOjFѫVӣ ÿӇ ÿiQKJLiWKӵc lӵFWjLFKtQKFӫDF{QJW\WURQJTXiWUuQKVҧn xuҩWYjNLQKGRDQK7ӯ ÿyQKҵm tҥo niӅm tin cӫDFiFÿӕLWiFFyTXDQKӋ ÿӕi vӟi doanh nghiӋp. - ViӋc quҧQOêYӕn bҵng tiӅQÿѭӧc sӱ dөng nhiӅXF{QJFө NKiFQKDXÿӇ quҧQOêWKӕQJNrSKkQWtFKKRҥWÿӝQJNLQKWr«7URQJÿyF{QJWiFNӃ tRiQOj F{QJFө quҧQOêTXDQWUӑng nhҩt. 1.1.2.2. Nhi͏m vͭ - PhҧQ iQK FKtQK [iF Nӏp thӡL QKNJQJ NKRҧn thu, chi vӕn bҵng tiӅn. Thӵc hiӋn viӋc kiӇPWUDÿӕi chiӃu sӕ liӋXWKѭӡQJ[X\rQYӟi thӫ quӻ ÿӇ ÿҧm bҧRJLiPViWFKһt chӁ vӕn bҵng tiӅn. - Tә chӭc thӵc hiӋQFiFTX\ÿӏnh vӅ chӭng tӯ, thӫ tөc hҥFKWRiQYӕn bҵng tiӅn. - KiӇPWUDWuQKKuQKWKӵc hiӋn chӃ ÿӝ sӱ dөQJYjTXҧQOêYӕn bҵng tiӅn. 3KiWKLӋQYjQJăQQJӯDFiFKLӋQWѭӧng gian lұn. - KiӇPWUDWKѭӡQJ[X\rQÿӕi chiӃu sӕ liӋu cӫa thӫ quӻ vӟi kӃ WRiQÿӇ ÿҧm bҧRWtQKFkQÿӕi thӕng nhҩt. 1JX\rQW̷c k͇ WRiQY͙n b̹ng ti͉n 7KHRĈLӅX7K{QJWѭVӕ 200/2014/TT-%7&TX\ÿӏQKQJX\rQWҳc kӃ WRiQYӕn bҵng tiӅQQKѭVDX - KӃ WRiQSKҧi mӣ sӕ kӃ WRiQJKLFKpSKҵQJQJj\OLrQWөFWKHRWUuQKWӵ SKiWVLQKFiFNKRҧn thu, chi, xuҩt, nhұp tiӅn, ngoҥi tӋ YjWtQKUDVӕ tӗn quӻ Yj 10 tӯQJWjLNKRҧn ӣ 1JkQKjQJWҥi mӑi thӡLÿLӇPÿӇ tiӋn cho viӋc kiӇPWUDÿӕi chiӃu. - &iFNKRҧn tiӅn do doanh nghiӋSNKiFYjFiQKkQNêFѭӧFNêTXӻ tҥi doanh nghiӋSÿѭӧc quҧQOêYjKҥFKWRiQQKѭ tiӅn cӫa doanh nghiӋp. - Khi thu, chi phҧL Fy SKLӃu thu, phiӃX FKLYj Fy ÿӫ chӳ NêWKHR TX\ ÿӏnh cӫa chӃ ÿӝ chӭng tӯ kӃ WRiQ - KӃ WRiQSKҧLWKHRG}LFKLWLӃt tiӅn theo ngoҥi tӋ.KLSKiWVLQKFiFJLDR dӏch bҵng ngoҥi tӋ, kӃ WRiQ SKҧL TX\ ÿәi ngoҥi tӋ UD Ĉӗng ViӋt Nam theo QJX\rQWҳc: * %rQ1ӧ FiFNKRҧn tiӅQiSGөng tӹ JLiJLDRGӏch thӵc tӃ * %rQ&yFiFWjLNKRҧn tiӅQiSGөng tӹ JLiJKLVә EuQKTXkQJLDTX\Ӆn - Tҥi thӡL ÿLӇm lұS %iR FiR WjL FKtQK WKHR TX\ ÿӏnh cӫD SKiS OXұt, doanh nghiӋp phҧLÿiQKJLilҥi sӕ GѭQJRҥi tӋ YjYjQJWLӅn tӋ theo tӹ JLiJLDR dӏch thӵc tӃ. 1.1.4. 3K˱˯QJSKiS k͇ WRiQY͙n b̹ng ti͉n 1.1.4.1. K͇ WRiQWL͉n m̿t t̩i quͿ a., Chͱng tͳ, s͝ ViFKV͵ dͭQJ7KHRWK{QJW˱77-BTC) + PhiӃu thu (Mүu sӕ 01-TT) + PhiӃu chi (Mүu sӕ 02-TT) + Giҩ\ÿӅ nghӏ tҥm ӭng (Mүu sӕ 03-TT) + Giҩ\WKDQKWRiQWҥm ӭng (Mүu sӕ 04-TT) + Giҩ\ÿӅ nghӏ WKDQKWRiQ0үu sӕ 05-TT) %LrQODLWKXWLӅn (Mүu sӕ 06-TT) + Bҧng kiӇPNrTXӻ (Mүu sӕ 08a-TT) + Sә quӻ tiӅn mһt (Mүu sӕ S07-DN) + Sә kӃ WRiQFKLWLӃt quӻ tiӅn mһt (Mүu sӕ S07a-DN) + Sә FiLWjLNKRҧn 111 (Mүu sӕ S03b-DN) 11 b. 7jLNKR̫n s͵ dͭng7jLNKRҧQGQJÿӇ phҧQiQKWuQKKuQKWKXFKLWӗn tiӅn mһt tҥi quӻ cӫa doanh nghiӋp, bao gӗm: tiӅn ViӋt Nam, ngoҥi tӋ YjQJ bҥFNLPNKt TXêÿiTXê7.- TiӅn mһWFyWjLNKRҧn cҩp 2: + TK 1111: TiӅn ViӋt Nam - phҧQiQKWuQKKuQKWKXFKLWӗn quӻ tiӅn ViӋt Nam tҥi quӻ tiӅn mһt. + TK 1112: Ngoҥi tӋ - phҧQiQKWuQKKuQKWKXFKLFKrQKOӋch tӹ JLiYjVӕ GѭQJRҥi tӋ tҥi quӻ tiӅn mһt WKHRJLiWUӏ TX\ÿәLUDÿӗng ViӋt Nam. 7.9jQJWLӅn tӋ - PhҧQiQKWuQKKuQKELӃQÿӝQJYjJLiWUӏ YjQJWLӅn tӋ tҥi quӻ doanh nghiӋp. - K͇t c̭XWjLNKR̫n: %rQ1ӧ: - &iFNKRҧn tiӅn mһt, ngoҥi tӋYjQJWLӅn tӋ nhұp quӻ; - Sӕ tiӅn mһt, ngoҥi tӋ, YjQJWLӅn tӋ thӯa ӣ quӻ SKiWKLӋn khi kiӇPNr - &KrQKOӋch tӹ JLiKӕLÿRiLGRÿiQKJLiOҥi sӕ GѭQJRҥi tӋ tҥi thӡLÿLӇPEiR FiRWUѭӡng hӧp tӹ JLiQJRҥi tӋ WăQJVRYӟLĈӗng ViӋt Nam); - &KrQKOӋFKÿiQKJLiOҥLYjQJWLӅn tӋ WăQJWҥi thӡLÿLӇPEiRFiR %rQ&y - &iFNKRҧn tiӅn mһt, ngoҥi tӋYjQJWLӅn tӋ xuҩt quӻ; - Sӕ tiӅn mһt, ngoҥi tӋYjQJWLӅn tӋ thiӃu hөt quӻ SKiWKLӋn khi kiӇPNr - &KrQKOӋch tӹ JLiKӕLÿRiLGRÿiQKJLiOҥi sӕ GѭQJRҥi tӋ EiRFiRWUѭӡng hӧp tӹ JLiQJRҥi tӋ giҧm so vӟLĈӗng ViӋt Nam); - &KrQKOӋFKÿiQKJLiOҥLYjQJWLӅn tӋ giҧm tҥi thӡLÿLӇPEiRFiR Sӕ GѭErQ1ӧ: &iFNKRҧn tiӅn mһt, ngoҥi tӋYjQJWLӅn tӋ FzQWӗn quӻ tiӅn mһt tҥi thӡLÿLӇm EiRFiR - 1JX\rQW̷c k͇ WRiQWKHRÿL͉X7K{QJW˱77-BTC) 7jLNKRҧQQj\GQJÿӇ phҧQiQKWuQKKuQKWKXFKLWӗn quӻ tҥi quӻ doanh nghiӋp bao gӗm: TiӅn ViӋt Nam, ngoҥi tӋ YjYjQJWLӅn tӋ. ChӍ phҧQiQK