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3R=:5,*-A+BV=3'(!M+8C?2 A+=,5,2*+&=%+*PUTR+;,=#, ?2R63'>l=-#.#S5,;+ 8    !"#$ f   J=-=#4+=T3('==-=0=2U&#S; &+3&#@*#$T;,=*--%?3R5,*- B34U?2,"\."'m"?3&5,*- %-'8  J=-=+-'==-=0=2U&%d-2\ --+3'?@,%NnS#.0-&S--15, *-%-'V=3'(!M+'5 #,;S=-A+#@S+-8  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3331: Thuế GTGT đầu ra - Phản ánh giá vốn hàng tiêu thụ Nợ TK 632 Có TK 157 * Tại doanh nghiệp nhận làm đại lý - Khi nhận hàng, kế toán ghi Nợ TK 003: Trị giá xuất kho hàng nhận bán hộ... 1311: Cụng ty tng hp thng mi Bỡnh Long TK 1312:Cụng ty TNHH Th Anh TK 1313: Cụng ty CP thng mi ụng Hoa TK 1314: Cụng ty TNHH H Thnh TK333 Thu giỏ tr gia tng TK511 Doanh thu bỏn hng v cung cp dch v (Cụng ty khụng m chi tit cho TK ny ) TK632 Giỏ vn hng bỏn (Cụng ty khụng m chi tit cho TK ny ) c)Trỡnh t k toỏn va s k toỏn c1) Bỏn buụn: cụng ty CP Thng mi v Sn xut Minh Quang thỡ bỏn buụn chim ty trng ch... Nhng hin nay Cụng ty vn cha lp d phũng gim giỏ hng tn kho +Lp d phũng phi thu khú ũi: hin nay Cụng ty vn cha lp c d phũng cỏc khon phi thu khú ũi, õy l im cn khc phc Th t, s k toỏn ca cụng ty: S Nht Ký Bỏn Hng ca cụng ty cha theo doi c tỡnh hỡnh thu GTGT u ra trong mi quan h vi doanh thu ca cụng ty 3.2 Cỏc ờ xut kin ngh vờ k toỏn bỏn mt hang VPP tai cụng ty CP Thng mai va Sn xut Minh Quang Trong thi... ti Cụng ty CP Thng mi v Sn xut Minh Quang em nhn thy: v c bn cụng tỏc k toỏn ó i vo n np, m bo tuõn th theo ỳng ch ca Nh nc, phự hp vi iu kin thc t ca Cụng ty hin nay Bờn cnh ú Cụng ty CP Thng mi v Sn xut Minh Quang khụng trỏnh khi nhng tn ti, nhng vn cha hon ton hp lý v cha tht ti u Sau õy em xin a ra mt s ý kin, gii phỏp nhm vi mong mun hon thin hn cụng tỏc hch toỏn k toỏn bỏn hng ti Cụng Ty 3.2.1... doanh nghip thng mi i vi cụng ty CP Thng mi SVTH: Nguyn Th Mai 21 Lp: K8CK1B Khúa lun tt nghip GVHD: ThS Nguyn Thu Hoi v Sn Xut Minh Quang thỡ chun mc quy nh nhng ni dung v chi phớ, doanh thu, k ghi nhn doanh thu, ti sn c nh m t chc k toỏn cụng ty phi tuõn th khụng th thay i Ch k toỏn doanh nghip cng l nhõn t nh hng n k toỏn bỏn hng ti cụng ty CP Thng mi v Sn Xut Minh Quang Ch k toỏn c ban hnh ng... GVHD: ThS Nguyn Thu Hoi CHNG III: CC KT LUN V XUT V K TON BN HNG VN PHONG PHM TI CễNG TY CP THNG MI V SN XUT MINH QUANG 3.1 Cỏc kt lun va phỏt hin vờ k toỏn bỏn mt hang VPP tai cụng ty CP Thng mai va Sn xut Minh Quang 3.1.1 Nhng kt qua t c Th nht, b mỏy k toỏn: B mỏy k toỏn c t chc phự hp vi c im kinh doanh ca cụng ty Di s ch o ca k toỏn trng cỏc nhõn viờn k toỏn luụn c gng thc hin tt cụng vic ca mỡnh,... t so vi cỏc nc trong khu vc Mt khỏc cng s lm tng ngun vn cụng ty m rng hot ng SXKD cng nh hot ng kinh doanh thng mi ca cụng ty S thay i thu GTGT cng nh hng ti hot ng bỏn hng ca cụng ty, giỳp cụng ty thun tin hn trong vic kờ khai np thu GTGT so vi trc õy 2.2 Thc trang k toỏn bỏn mt hang vn phong phm tai cụng ty CP Thng mai va Sn xut Minh Quang SVTH: Nguyn Th Mai 22 Lp: K8CK1B Khúa lun tt nghip GVHD:... VPP ti Cụng ty CP Thng mi v San xut Minh Quang Vờ phng thc ban hang: +Cụng ty s dng phng thc bỏn buụn qua kho thc hin di hỡnh thc giao hng trc tip hoc chuyn hng Cn c vo hp ng kinh t, n t hng c chuyn bng Fax, bng in thoi hoc giao dch trc tip vi nhõn viờn kinh doanh Cụng ty cú trỏch nhim giao hng ỳng theo yờu cu ca khỏch +Ngoi ra cụng ty cũn s dng phng thc giao gi i lý.Theo phng thc ny cụng ty cn c vo... cụng ty v thanh toỏn tin hng cho cụng ty theo cỏc hỡnh thc chuyn khon, uy nhim chi, th tớn dng Ngõn hng s chuyn s tin khỏch hng thanh toỏn vo ti khon ca cụng ty v gi giy bỏo cú cho cụng ty c Hỡnh thc ban chu Khỏch hng mua hng ca cụng ty nhng cha thanh toỏn tin hng ngay m n mt thi gian sau mi thanh toỏn (thi gian n c tho thun gia bờn mua v bờn bỏn trong hp ng kinh t ó ký kt) Hỡnh thc ny c cụng ty ỏp . Phản ánh giá vốn hàng tiêu thụ. Nợ TK 632 Có TK 157 * Tại doanh nghiệp nhận làm đại lý - Khi nhận hàng, kế toán ghi. Nợ TK 003: Trị giá xuất kho hàng nhận bán hộ. - Khi bán đợc hàng, phản ánh. tiền phải trả cho chủ hàng Nợ TK 111, 112. Có TK 331 - Số hoa hồng đợc hởng. Nợ TK 331 Có TK 5113 Đồng thời kế toán ghi Có TK 003 (trị giá hàng hoá đã bán) - Khi thanh toán tiền cho bên giao. cho bên giao đại lý Nợ TK 331 Có TK 111, 112. e) Bán hàng trả góp Khu xuất bán theo phơng thức trả góp, kế toán ghi - Trị giá vốn hành xuất bán Nợ TK 632 Có TK 156 - Phản ánh doanh thu Nợ TK