Tài liệu Kế toán vốn bằng tiền tại công ty tnhh nam cường, phú thọ

75ѬӠ1*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QTKD TRҪN DIӊ87+Ò< Kӂ 72È19ӔN BҴNG TIӄN TҤI &Ð1*7<T1++7+ѬѪ1*0Ҥ,1$0&ѬӠNG3+Ò7+Ӑ .+Ï$/8ҰN TӔT NGHIӊP ĈҤI HӐC &KX\rQQJjQK.Ӄ WRiQ 3+Ò7+Ӑ, 2020 3K~7KӑQăP 75ѬӠ1*ĈҤI HӐ&+Ô1*9ѬѪ1* KHOA KINH Tӂ & QTKD TRҪN DIӊ87+Ò< Kӂ 72È19ӔN BҴNG TIӄN TҤI &Ð1*7<71++7+ѬѪ1*0Ҥ,1$0&ѬӠNG3+Ò7+Ӑ .+Ï$/8ҰN TӔT NGHIӊP ĈҤI HӐC &KX\rQQJjQK.Ӄ WRiQ GIҦ1*9,Ç1+ѬӞNG DҮN : TS. PHҤ0'8<+Ѭ1* 3+Ò7+Ӑ, 2020 i /Ӡ,&Ҧ0Ѫ1 TrRQJ TXi WUuQK WKӵF KLӋQ ÿӅ WjL ³.͇ WRiQ Y͙Q E̹QJ WL͉Q W̩L C{QJ W\ 71++WK˱˯QJP̩L1DP&˱ͥQJ3K~7K͕´HPÿmQKұQÿѭӧFVӵKѭӟQJGүQ WҥRÿLӅXNLӋQÿӝQJYLrQFӫDQKLӅXWұSWKӇYjFiQKkQ(P[LQÿѭӧFEj\WӓVӵ ELӃWѫQ FӫDPuQK WӟLWұSWKӇYjFiQKkQ 7UѭӡQJĈҥLKӑF+QJ9ѭѫQJOjQѫLÿjRWҥRNLӃQWKӭFQăPTXDFKRHP &iFWKҫ\F{JLiRFӫD7UѭӡQJĈҥLKӑF+QJ9ѭѫQJ YjÿһFELӋWOjFiFWKҫ\ F{WURQJNKRD.LQKWӃYj4XҧQWUӏNLQKGRDQK ÿmJL~SÿӥHPWURQJ VXӕW TXiWUuQK KӑFWұSYjOjPEjLNKyDOXұQQj\ &iFDQKFKӏWҥL C{QJW\ 71++WKѭѫQJPҥL1DP&ѭӡQJ ÿmWҥRPӑLÿLӅX NLӋQ WKXұQOӧLFKRHPWURQJTXiWUuQKWKXWKұSVӕOLӋXSKөFYөFKRÿӅWjL (P[LQEj\WӓOzQJELӃWѫQVkXVҳFÿӃQWKҫ\ JLiR76. 3KҥP'X\+ѭQJÿm WұQWuQKFKӍGүQYjJL~SÿӥHPKRjQWKjQKEjLNKyDOXұQ (P[LQJӱLOӡLFҧPѫQVkXVҳFWӟLJLDÿuQK YjEҥQEq ÿmWҥRPӑLÿLӅXNLӋQ WKXұQOӧL, JL~SÿӥÿӝQJYLrQNKtFKOӋÿӗQJWKӡLFyQKӳQJêNLӃQÿyQJJySTXê EiXWURQJTXiWUuQKWKӵFKLӋQYjKRjQWKjQKEjLNKyDOXұQ (P[LQFKkQ WKjQKFҧPѫQ ii MӨC LӨC A. MӢ ĈҪU .......................................................................................................... 1 1. 7tQKFҩSWKLӃWFӫDÿӅWji .................................................................................... 1 2. 7әQJTXDQFiFF{QJWUuQKQJKLrQFӭXFyOLrQTXDQÿӃQÿӅWjL .......................... 2 3. MөFWLrXQJKLrQFӭu cӫDÿӅ WjL ......................................................................... 5 3.1. MөFWLrXFKXQJ ............................................................................................... 5 3.2. MөFWLrXFө thӇ ............................................................................................... 5 ĈӕLWѭӧQJYjSKҥPYLQJKLrQFӭu ..................................................................... 6 ĈӕLWѭӧQJQJKLrQFӭu..................................................................................... 6 4.2. PhҥPYLQJKLrQFӭu ........................................................................................ 6 3KѭѫQJSKiSQJKLrQFӭu ................................................................................... 6 3KѭѫQJSKip thu thұSWjLOLӋu, sӕ liӋu ............................................................ 6 3KѭѫQJSKiS[ӱ OêVӕ liӋu.............................................................................. 6 53KѭѫQJSKiSSKkQWtFKWәng hӧp .................................................................. 7 53KѭѫQJSKiSNӃ WRiQ ...................................................................................... 7 3KѭѫQJSKiSFKX\rQJLD ................................................................................ 8 6. KӃt cҩXEiRFiR ................................................................................................. 8 B. NӜ,'81*1*+,Ç1&ӬU ............................................................................ 9 &+ѬѪ1*  &Ѫ 6Ӣ /é /8ҰN Vӄ Kӂ 72È1 9ӔN BҴNG TIӄN TRONG DOANH NGHIӊP ................................................................................................. 9 1.1. .KiLQLӋm vӕn bҵng tiӅn ................................................................................ 9 1.1.1. .KiLQLӋm vӕn bҵng tiӅn ............................................................................. 9 1.1.2. 3KkQORҥi vӕn bҵng tiӅn ............................................................................. 10 19DLWUzFӫa kӃ WRiQYӕn bҵng tiӅn ............................................................. 11 1.1.4. NhiӋm vө cӫa kӃ WRiQYӕn bҵng tiӅn ......................................................... 12 1.1JX\rn tҳc hҥFKWRiQNӃ WRiQYӕn bҵng tiӅn ............................................ 12 1.1.6. Nӝi dung cӫa kӃ WRiQYӕn bҵng tiӅn .......................................................... 13 iii 1.1.7 KiӇPNrTXӻ tiӅn mһt ................................................................................. 29 Ĉӕi chiӃu tiӅn gӱLQJkQKjQJ ..................................................................... 30 &+ѬѪ1*  7+ӴC TRҤNG Kӂ 72È1 9ӔN BҴNG TIӄN TҤ, &Ð1* 7< 71++7+ѬѪ1*0Ҥ,1$0&ѬӠNG ............................................................. 34 2.1. .KiLTXiWFKXQJYӅ F{QJW\71++WKѭѫQJPҥL1DP&ѭӡng. .................... 34 2.1.1. 4XiWUuQKKuQKWKjQKYjSKiWWULӇn cӫDF{QJW\ ......................................... 34 2.1.2. ChӭFQăQJQKLӋm vө sҧn xuҩt cӫDF{QJW\............................................... 35 2.1.3. Tә chӭc bӝ Pi\TXҧQOêFӫDF{QJW\ ........................................................ 35 ĈһFÿLӇm tә chӭc hoҥWÿӝng sҧn xuҩt kinh doanh cӫDF{QJW\ ................. 38 7uQKKuQKODRÿӝng cӫD&{QJW\71++WKѭѫQJPҥL1DP&ѭӡQJQăP gҫQÿk\- 2019) ......................................................................................... 39  7uQK KuQK NӃt quҧ kinh doanh cӫD &{Qg ty 71++ WKѭѫQJ Pҥi Nam &ѭӡng QăPJҫQÿk\7 - 2019) .................................................................. 42 7uQKKuQKWjLVҧn, nguӗn vӕn cӫD&{QJW\71++WKѭѫQJPҥL1DP&ѭӡng QăPJҫQÿk\7 - 2019) .............................................................................. 45 2.1.8. Tә chӭFF{QJWiFNӃ WRiQWҥi &{QJW\71++WKѭѫQJPҥL1DP&ѭӡng. .. 47 2.2. Thӵc trҥng F{QJWiFkӃ WRiQYӕn bҵng tiӅn tҥL&{QJW\ 71++WKѭѫQJPҥi 1DP&ѭӡng. ........................................................................................................ 51 2.2.1. KӃ WRiQWLӅn mһt ........................................................................................ 51 2.2.2. KӃ WRiQWLӅn gӱLQJkQKjQJ ....................................................................... 73 2.2.3. KiӇPNrTXӻ tiӅn mһt ................................................................................ 86 2.2.4Ĉӕi chiӃu tiӅn gӱLQJkQKjQJ .................................................................... 87  ĈiQK JLi F{QJ WiF kӃ WRiQ Yӕn bҵng tiӅn tҥL &{QJ W\ TNHH thѭѫQJ Pҥi 1DP&ѭӡng. ........................................................................................................ 88 ѬX ÿLӇm ..................................................................................................... 88 2.3.2. Hҥn chӃ ...................................................................................................... 92 1JX\rQQKkQ ............................................................................................. 94 iv &+ѬѪ1* 3. MӜT SӔ GIҦ, 3+È3 +2¬1 7+,ӊN Kӂ 72È1 9ӔN BҴNG TIӄN TҤI &Ð1*7<71++7+ѬѪ1*0Ҥ,1$0&ѬӠNG ........................ 96 3.2. Sӵ cҫn thiӃt phҧLKRjQWKLӋQF{QJWiFNӃ WRin vӕn bҵng tiӅn ....................... 97 3.3. Mӝt sӕ giҧLSKiSQKҵPKRjQWKLӋQF{QJWiFNӃ WRiQYӕn bҵng tiӅn tҥLF{QJW\ 71++WKѭѫQJPҥL1DP&ѭӡng.......................................................................... 99 3.1KyPJLҧLSKiSYӅ tә chӭFF{QJWiFNӃ WRiQ ............................................ 99 1KyPFiFJLҧLSKiSYӅ kӃ WRiQWLӅn mһt ................................................. 101 1KyPJLҧLSKiSYӅ kӃ WRin tiӅn gӱLQJkQKjQJ....................................... 106 1KyPJLҧLSKiSNKiF .............................................................................. 107 ĈLӅu kiӋn thӵc hiӋn giҧLSKiS .................................................................... 108 3.4.1. VӅ SKtDQKjQѭӟFYjFiFFѫTXDQFKӫ quan ............................................ 108 3.4.2. VӅ SKtDGRDQKQJKLӋp.............................................................................. 109 C. KӂT LUҰN .................................................................................................. 110 D. DANH MӨ&7¬,/,ӊU THAM KHҦO ..................................................... 111 PHӨ LӨC v DANH MӨC TӮ VIӂT TҲT Tӯ viӃt tҳt DiӉn giҧi BCTC %iRFiRWjLFKtQK BHXH Bҧo hiӇP[mKӝi CCDC &{QJFө dөng cө &Ĉ.7 &kQÿӕi kӃ WRiQ DH 'jLKҥn GTGT *LiWUӏ JLDWăQJ /Ĉ /DRÿӝng NSNN 1JkQViFKQKjQѭӟc PP 3KѭѫQJSKiS SXKD Sҧn xuҩt kinh doanh TG Tӹ JLi TGNH TiӅn gӱLQJkQKjQJ TK 7jLNKRҧn TM TiӅn mһt TNCN Thu nhұSFiQKkQ TNHH 7UiFKQKLӋm hӳu hҥn 76&Ĉ 7jLVҧn cӕ ÿӏnh TSDH 7jLVҧQGjLKҥn TSNH 7jLVҧn ngҳn hҥn UNC Ӫy nhiӋm chi VND ViӋWQDPÿӗng vi DANH MӨC BҦNG BҧQJ7uQKKuQKODRÿӝng cӫD&{QJW\71++1DP&ѭӡQJ3K~7Kӑ tӯ QăP 2017 - 2019.......................................................................................................... 39 Bҧng 2.2: KӃt quҧ sҧn xuҩt kinh doanh cӫD F{QJ W\ 71++ WKѭѫQJ Pҥi Nam &ѭӡQJQăPJҫQÿk\- 2019) .................................................................. 42 B̫ng 2.3: 7uQKKuQKWjLVҧQYjQJXӗn vӕn cӫa tәQJ&{QJW\71++WKѭѫQJPҥi 1DP&ѭӡQJQăPJҫQÿk\- 2019).......................................................... 45 Bҧng 3.1: Bҧng dӵ EiRWKXWLӅn mһWKjQJWKiQJ ............................................... 104 Bҧng 3.2. Bҧng dӵ EiRFKLWLӅn mһt .................................................................. 104 Bҧng 3.3. 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