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List of accounting system according to Circular 107

Mt s quy định v s dng TK

  • Trường hợp nghiệp vụ kinh tế phát sinh liên quan đến việc tiếp nhận, sử dụng:
  • Nguồn NSNN cấp;
  • Nguồn viện trợ, vay nợ nước ngoài;
  • Nguồn phí được khấu trừ, để lại
  • Nguồn khác phải quyết toán

=> Vừa phải hạch toán kế toán theo các tài khoản trong bảng, đồng thời hạch toán các tài khoản ngoài bảng

  • Đơn vị căn cứ vào Hệ thống TK ban hành để lựa chọn áp dụ
  • Được bổ sung tài khoản trong trường hợp:

– Bổ sung TK chi tiết cho các TK đã được quy định để phục vụ yêu cầu quản lý của đơn vị.

– Trường hợp bổ sung TK ngang cấp với các TK đã được quy định trong danh mục hệ thống tài khoản thì phải được Bộ Tài chính chấp thuận bằng văn bản trước khi thực hiện.

SOME NUMBERS OF AN INVESTORS N SERVICE ADMINISTRATIVE ACCOUNTING

Account 337- T TA M THU :

  • Account 3371- Operating expenses in cash
  • Cr 3372- Foreign aid and loans
  • Account 3373- Temporary collection of fees and charges
  • Account 3374- Advance for the estimate
  • Account 3378- Other temporary collection:

Account 366- Unrecorded advance payments :

  • -Account 3661- State budget;
  • – Account 3662- Foreign aid and loans;
  • – Account 3663- Fees are deducted and left;
  • – Account 3664- Capital construction investment funds;

THU account ( Lo i 5) :

  • -Account 511: Operating revenues provided by the state budget
  • -Account 512: Collection of foreign aid and loans
  • -Account 514- Toll collection is deducted and left;
  • -Account 515- Financial revenue;
  • -Account 531: Revenue from production, business and service activities

Account 137- Temporary payment

  • Account 1371- Income supplementary expenses : Reflects temporary additional income arising in the period .
  • Cr 1374- Expenses from advance projections : Reflects expenditures from advance estimates for the following year .
  • Account 1378- Other expenditures : Reflect other temporary expenditures (the State Government temporarily spends from savings funds determined in the year; non-business units spend on performing state-ordered tasks but exceed the amount estimated estimates for the year..)

 Account type 6

  • Account 611- Operating expenses;
  • Account 612: Expenses from foreign aid and debt;
  • Account 614- Fees collection activities;
  • Account 615- Financial expenses;
  • Account 632- Cost of goods sold;
  • Account 642- Management expenses of production, business and service activities;
  • Account 652- Expenses for which cost objects have not been identified.

Group of administrative and career accounting accounts

The answer is a lot of money _ _

  • Account 152- Raw materials, materials
  • Cr 153- Tools and instruments
  • Account 154: Expenses for production, business and services in progress
  • Account 155- Products
  • Account 156 Goods

Account 154- Expenses for production, business and services in progress

  • Reflecting the total cost of production, business, and services in service of calculating the cost of products and services at the unit having production, business and service activities.
  • Must detail each type and group of products and services according to the management requirements of the unit. The unit self-allocates production, business and service costs for each product or service in accordance with management requirements.
  • At the end of the period or when products and services have been completed, the costs of production, business and completed services are transferred to Account 155- Products (if imported through the warehouse) or Account 632- Cost of goods sold (if immediately sold or other expenses). service).
  • TK type 7

Account 711- Other income

  • Account 7111- Income from liquidation and sale of assets
  • Account 7118- Other income
  • TK type 8

Account 811- Other expenses ;

  • Account 7111- Expenses for liquidation and sale of assets
  • Account 7118- Other expenses

Account 821 – CIT expenses .

Other income

  • Collection and sale of bidding documents for liquidation and sale of fixed assets; collection, liquidation and sale of fixed assets (the unit is allowed to leave a large difference in revenue and expenditure)
  • Differences in profit on revaluation of fixed assets used for capital contribution to joint ventures, associations, or other long-term investments;
  • Collect fines for breach of contract;
  • Collection of bad debts that have been written off;
  • Tax is refunded by the state budget;
  • Debts whose owners cannot be identified;
  • Amounts indemnified by third parties for the unit (such as insurance money, compensation…);
  • Other incomes

 Other expenses

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