Xem mẫu
BIEN BAN KIEM KE VATTU, SAN PHAM, HANG HOA
(M au so: 08-VT)
1. Muc dich
Xac dinh so ltfdng, chat ltfdng va gia tri vat ttf, san pham, hang hoa co d kho tai
thcJi diem kiem ke. Lam can ctf xac dinh trach nhiem trong viec bao quan, xii ly vat ttf,
san pham, hang hoa thtfa, thieu va ghi sd ke toan
2. Phtfdng phap va trach nhiem ghi
Ban kiem ke gom co trtfcing ban va cac uy vien
Moi kho dtfdc kiem ke lap mot bien ban rieng
Cot A, B, C, D: Ghi so' thti ttf, ten, nhan hieu quy cach, ddn vi tinh va ma so' cua
vat ttf (san pham, hang hoa) dtfdc kiem ke tai kho
Cot 1: Ghi ddn gia cua ttfng thti vat ttf (tuy theo quy dinh cua ddn vi de ghi ddn
gia cho phu hdp)
Cot 2, 3: Ghi so' ltfdng va so' tien cua ttfng thti vat ttf theo so sach ke toan
Cot 4, 5 : Ghi ket qua thtfc te kiem ke
Neu thtfa so vdi sd sach (cot 2) ghi vao cot 6, 7, neu thieu ghi vao cot 8, 9
So' ltfdng vat ttf, san ph&m, hang hoa thtfc te kiem ke se dtfdc phan loai theo
pham chat:
- Tot 100% ghi vao cot 10
- Kem phstm chat ghi vao cot 11
- Mat pham chat ghi vao cot 12
Neu co chenh lech, thu trtfdng ddn vi ghi ro y kien giai quyet so chenh lech nay.
Ban kiem ke lap bien ban thanh 2 ban:
- 1 ban giao cho phong ke toan
- 1 ban giao cho thu kho
Sau khi lap xong bien ban, trtfdng ban kiem ke va cac uy vien cung ky vao bien
ban (ghi rd ho ten).
BANG THANH TOAN HANG DAI LY (KY GLTI)
(M au so: 14-BH)
1.
M uc dich
Phan anh tinh hinh thanh toan hang dai ly (ky gtii) gitia ddn vi co hang va ddn
vi nMn ban hang. La chting tti de ddn vi co hang va ddn vi nhan dai ly, ky gtii thanh
toan tien va ghi sd ke toan
399
2. Phtfdng phap va trach nhiem ghi
- Ghi ro ten, dia chi ddn vi nh&n ban hang dai ly, ky gtii cl dong tren ben trai.
- Ghi ro so' ngay, thang, nam lap bang thanh toan hang dai ly, ky gtfi
- Ghi ro so' hieu, ngay, thang, nam cua hdp dong ban hang dai ly, ky gxti
Muc I thanh toan so' hang dai ly, ky gtii
+ Cot A, B, C: Ghi so thtf ttf va ten quy cach, pham chat, ddn vi tinh cua san
pham, hang hoa nhan dai ly, ky gtii.
+ Cot 1: Ghi so'ltfdng hang chtfa thanh toan cuoi ky trtfdc
+ Cot 2: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii ky nay
+ Cot 3: Ghi so ltfdng hang hoa nhan dai ly, ky gtii chtfa thanh toan (Cot 1 + Cot 2)
+ Cot 4, 5, 6: Ghi so' ltfdng, ddn gia va so' tien cua hang hoa da ban phai thanh
toan cua ky nay. Ddn gia thanh toan la ddn gia ghi trong hdp dong ban hang dai ly, ky
gtii gitia ben co hang va ben nhan hang.
+ Cot 7: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii con ton (tai qu&y, tai kho)
chtfa ban dtfdc den ngay lap bang thanh toan
+ Dong “Cong” : Ghi tong so' tien phai thanh toan phat sinh ky nay
Muc II: Ghi so' tien ben ban hang dai ly, ky gtii con nd chtfa thanh toan vdi ben
co hang den thdi diem thanh toan ky nay
Muc III: Ghi so tien ben ban hang dai ly phai thanh toan vdi ben co hang dai ly
mdi phat sinh den ky nay (Muc III = Muc II + Cot 6 cua Muc I)
Muc IV: Ghi so' tien ben cd hang dai ly phai thanh toan vdi ben ban hang dai ly
ve so' thue nop ho, tien hoa hong, chi phi khac... (neu co)
Muc V: Ghi so tien ban hang dai ly thanh toan cho ben cd hang dai ly ky nay (ghi
ro so tien mat va tien sec)
Muc VI: Ghi so tien ban hang dai ly con nd ben cd hang dai ly den thdi diem
thanh toan (Muc VI = Muc III - Muc IV - Muc V)
Bang thanh toan hang dai ly (ky g tii) do ben nhan ban hang dai ly (ky gtii) l&p
thanh 3 ban. Sau khi dtfdc ke toan trtfdng va thu trtfcfng hai ben ky duyet (ghi ro ho
ten), dong d&'u, 1 ban ltfu cf ndi lap (phong ke hoach ho&c phong cung tieu) 1 ban ltfu d
phong ke toan de lam chting tti thanh toan va ghi sd ke toan, 1 ban gtfi cho ben cd hang
dai ly (ky gtii).
400
THE QUAY HANG
(M au so: 15-BH)
1. M uc dich
Theo doi so lifdng va gia tri hang hoa trong qua trinh nhan va ban tai quay hang,
giup cho ngtfdi ban hang thtfdng xuyen nam dtfdc tinh hinh nhap, xuat, ton tai quay.
La can ctf de kiem tra, quan ly hang hoa va lap bang ke ban hang ttfng ngay (ky).
2. Phitong phap va trach nhiem ghi
- Ghi ro ho ten, dia chi hoac dong dau cd quan vao dong tren ben trai
- Ghi so the, ngay, thang, nam lap the quay hang
- Ghi so" cua td the quay (ttf 1, 2, 3...)
- Ghi ro ten hang, quy cach, ddn vi tinh va ddn gia cua hang hoa
Moi the quay hang theo doi 1 mat hang, khong ghi nhiing mat hang khac nhau
ve quy cach, pham chat vao cung mot the.
- Cot A, B: Ghi ngay, thang, nam va ten ngtfdi ban hang trong ngay (ca)
- Cot 1: Ghi so hang hoa ton dau ngay (ca)
- Cot 2: Ghi so" hang hoa ttf kho nhap vao quay trong ngay (ca)
- Cot 3: Ghi so" hang hoa nhap trong ngay (ca) ttf nhiing nguon khac khong qua
kho cua ddn vi.
- Cot 4: Ghi tong so" hang hoa cd trong ngay (ca)
- Cot 5: Ghi so" ltfdng hang hoa xuat ban trong ngay (ca)
- Cot 6: Ghi so" tien thu dtfdc cua so" hang hoa ban trong ngay (ca)
- Cot 7, 8: Ghi so" ltfdng va gia tri hang hoa xuat ra vi cac muc dich khac khong
phai ban trong ngay (ca)
- Cot 9: Ghi so" hang ton tai quay hang vao cuo’ ngay (ca)
i
Cuoi thang cong the quay hang de lap bao cao ban hang
The nay do ngtfdi ban hang giii va ghi hang ngay (ca), trtfdc khi svt dung phai
dang ky vdi ke" toan
PHIEU THU
(M&u so: 01-TT)
1.
M uc dich
Xac dinh so" tien mat, ngoai te, vang bac, da quy, kim khi..., thtfc te nhap quy va
lam can ctf de thu quy thu tien, ghi sd quy, ke" toan ghi sd cac khoan thu co lien quan.
401
Moi khoan tien Viet Nam, ngoai te, vang bac, da quy, kim khi quy nh&p quy nh&'t
thiet phai co phieu thu.
Doi vdi ngoai te, vang bac, da quy, kim khi quy trtfdc khi nhap quy phai dtfdc
kiem nghiem va lap “Bang ke ngoai te, vang bac, da quy” dinh kem vdi Phieu thu.
2. Phtfofng phap va trach nhiem ghi
- Phieu thu phai dong thanh quyen va ghi sd ttfng quyen dung trong 1 n&m.
Trong moi phieu thu phai ghi so' quyen va so' cua ttfng phieu thu. So' phieu thu phai
danh lien tuc trong mot ky ke toan. Ttfng phieu thu phai ghi ro ngay, thang, nSm lap
phieu, ngay, thang, nam thu tien.
- Ghi r5 ho, ten, dia chi ngtfdi nop tien.
- Dong “ly do nop” ghi ro noi dung nop tien nhtf : thu tien ban hang hoa san
pham, thu tien tam tfng con thtfa.
- Dong “so' tien” : Ghi so' tien nd quy bing so' va bing chtf, ghi ro ddn vi tinh \
k
dong Viet Nam hoac USD...
- Dong tiep theo : Ghi so' ltfdng chtfng ttf goc kem theo phieu thu.
Phieu thu do ke toan lap thanh 3 lien (dat giay than viet mot lan) ghi day du cac
noi dung tren va ky vao phieu, sau dd chuyen cho ke toan trtfcing duyet, chuyen cho
thu quy lam thu tuc nhap quy. Sau khi da nhan du so tien, thu quy ghi so' tien thtfc te
nhap quy (bing chtf) vao phieu thu trtfdc khi ky ten.
Thu quy gitf lai 1 lien de ghi sd quy, 1 lien giao cho ngtfdi nop tien, 1 lien ltfu ndi
lap phieu, cuo'i ngay, toan bo phieu thu kem theo chtfng ttf goc chuyen cho ke toan de
ghi ke toan.
C hu y: Neu la thu ngoai te, vang bac, da quy, kim khi quy phai ghi ro ty gia,
ddn gia tai thdi diem nhap quy de tinh ra tong so tien theo ddn vi dong tien ghi sd.
PHIEU CHI
(M&u s o : 02-TT)
1. Muc dich
Xac dinh cac khoan tien mat, ngoai te, vang bac, da quy, kim khi quy thtfc te
xua't quy va lam can ctf de thu quy xua't quy, ghi sd quy va ghi sd ke toan
2. Phtfdng phap va trach nhiem ghi
- Noi dung va cach lap phieu chi ttfdng tfng nhtf phieu thu, chi khac la phieu chi
phai dtfdc ke toan trtfdng, thu trtfdng ddn vi xem xet va ky duyet chi trtfdc khi xua't quy
- Phieu chi dtfdc lap thanh 2 lien (dat giay than viet mot lan) va chi sau khi cd
du chtf ky cua ngtfdi lap phieu, ke toan trtfdng, thu trtfdng ddn vi, thu quy mdi dtfdc
xua't quy. Sau khi nhan du so' tien ngtfdi nhan tien phai ghi rd so tien da nhan bing
402
chut ky, ky ten va ghi ro ho ten. Sau khi xua't quy, thu quy cung phai ky ten va ghi ro
ho ten vao phieu chi.
Lien thti nhat ltfu d ndi lap phieu
Lien thti 2, thu quy dung de ghi sd quy sau do chuyen cho ke toan cung vdi
chting tti goc de vao sd ke toan.
C hu y: Neu la chi ngoai te, vang bac, da quy phai ghi ro ty gia, ddn gia tai thdi
diem xuat quy de tinh ra tong so' tien theo ddn vi dong tien ghi sd.
GIAY DE NGHj TAM ONG
(M&u s o : 03-TT)
1. M uc dich
Giay de nghi tam ting la can cti de xet duyet tam ting, lam thu tuc lap phieu chi
va xu^'t quy cho tam ting
2. Phtfdng phap va trach nhiem ghi
- Giay de nghi tam ting do ngtfdi xin tam ting viet 1 lien va ghi ro gtii thu trtfdng
ddn vi (ngtfdi xet duyet tam ting)
- Ngtfdi xin tam ting phai ghi ro ho ten, dia chi (ddn vi, bo phan) va so' tien xin
tam ting (viet bing so' va bing chti)
- Ly do tam ting ghi ro muc dich sti dung tien tam ting nhtf: tien cong tac phi,
mua van phong pham, tiep khach...
- Thdi han thanh toan: Ghi rd ngay, thang hoan lai so' tien tam ting
Giay de nghi tam ting dtfcjc chuyen cho ke toan trtfdng xem xet va ghi y kien de
nghi thu trtfdng ddn vi duyet chi. Can cti vao quyet dinh cua thu trtfdng, ke toan lap
phieu chi kem theo giay de nghi tam ting va chuyen cho thu quy lam thu tuc xua't quy
GIAY THANH TOAN TAM ONG
(M^u so: 04-TT)
1. Muc dich
Gia'y thanh toan tien tam ting la bang liet ke cac khoan tien da nhan tam ting va
cac khoan da chi cua ngtfdi nhan tam ting, lam can cti thanh toan so tien tam ting va
ghi sd ke toan.
2. Phtfdng phap va trach nhiem ghi
Phan dau ghi ro ngay, thang, nam, so' hieu cua giay thanh toan tien tam ting,
ho ten, ddn vi ngtfdi thanh toan.
403
nguon tai.lieu . vn
(M au so: 08-VT)
1. Muc dich
Xac dinh so ltfdng, chat ltfdng va gia tri vat ttf, san pham, hang hoa co d kho tai
thcJi diem kiem ke. Lam can ctf xac dinh trach nhiem trong viec bao quan, xii ly vat ttf,
san pham, hang hoa thtfa, thieu va ghi sd ke toan
2. Phtfdng phap va trach nhiem ghi
Ban kiem ke gom co trtfcing ban va cac uy vien
Moi kho dtfdc kiem ke lap mot bien ban rieng
Cot A, B, C, D: Ghi so' thti ttf, ten, nhan hieu quy cach, ddn vi tinh va ma so' cua
vat ttf (san pham, hang hoa) dtfdc kiem ke tai kho
Cot 1: Ghi ddn gia cua ttfng thti vat ttf (tuy theo quy dinh cua ddn vi de ghi ddn
gia cho phu hdp)
Cot 2, 3: Ghi so' ltfdng va so' tien cua ttfng thti vat ttf theo so sach ke toan
Cot 4, 5 : Ghi ket qua thtfc te kiem ke
Neu thtfa so vdi sd sach (cot 2) ghi vao cot 6, 7, neu thieu ghi vao cot 8, 9
So' ltfdng vat ttf, san ph&m, hang hoa thtfc te kiem ke se dtfdc phan loai theo
pham chat:
- Tot 100% ghi vao cot 10
- Kem phstm chat ghi vao cot 11
- Mat pham chat ghi vao cot 12
Neu co chenh lech, thu trtfdng ddn vi ghi ro y kien giai quyet so chenh lech nay.
Ban kiem ke lap bien ban thanh 2 ban:
- 1 ban giao cho phong ke toan
- 1 ban giao cho thu kho
Sau khi lap xong bien ban, trtfdng ban kiem ke va cac uy vien cung ky vao bien
ban (ghi rd ho ten).
BANG THANH TOAN HANG DAI LY (KY GLTI)
(M au so: 14-BH)
1.
M uc dich
Phan anh tinh hinh thanh toan hang dai ly (ky gtii) gitia ddn vi co hang va ddn
vi nMn ban hang. La chting tti de ddn vi co hang va ddn vi nhan dai ly, ky gtii thanh
toan tien va ghi sd ke toan
399
2. Phtfdng phap va trach nhiem ghi
- Ghi ro ten, dia chi ddn vi nh&n ban hang dai ly, ky gtii cl dong tren ben trai.
- Ghi ro so' ngay, thang, nam lap bang thanh toan hang dai ly, ky gtfi
- Ghi ro so' hieu, ngay, thang, nam cua hdp dong ban hang dai ly, ky gxti
Muc I thanh toan so' hang dai ly, ky gtii
+ Cot A, B, C: Ghi so thtf ttf va ten quy cach, pham chat, ddn vi tinh cua san
pham, hang hoa nhan dai ly, ky gtii.
+ Cot 1: Ghi so'ltfdng hang chtfa thanh toan cuoi ky trtfdc
+ Cot 2: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii ky nay
+ Cot 3: Ghi so ltfdng hang hoa nhan dai ly, ky gtii chtfa thanh toan (Cot 1 + Cot 2)
+ Cot 4, 5, 6: Ghi so' ltfdng, ddn gia va so' tien cua hang hoa da ban phai thanh
toan cua ky nay. Ddn gia thanh toan la ddn gia ghi trong hdp dong ban hang dai ly, ky
gtii gitia ben co hang va ben nhan hang.
+ Cot 7: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii con ton (tai qu&y, tai kho)
chtfa ban dtfdc den ngay lap bang thanh toan
+ Dong “Cong” : Ghi tong so' tien phai thanh toan phat sinh ky nay
Muc II: Ghi so' tien ben ban hang dai ly, ky gtii con nd chtfa thanh toan vdi ben
co hang den thdi diem thanh toan ky nay
Muc III: Ghi so tien ben ban hang dai ly phai thanh toan vdi ben co hang dai ly
mdi phat sinh den ky nay (Muc III = Muc II + Cot 6 cua Muc I)
Muc IV: Ghi so' tien ben cd hang dai ly phai thanh toan vdi ben ban hang dai ly
ve so' thue nop ho, tien hoa hong, chi phi khac... (neu co)
Muc V: Ghi so tien ban hang dai ly thanh toan cho ben cd hang dai ly ky nay (ghi
ro so tien mat va tien sec)
Muc VI: Ghi so tien ban hang dai ly con nd ben cd hang dai ly den thdi diem
thanh toan (Muc VI = Muc III - Muc IV - Muc V)
Bang thanh toan hang dai ly (ky g tii) do ben nhan ban hang dai ly (ky gtii) l&p
thanh 3 ban. Sau khi dtfdc ke toan trtfdng va thu trtfcfng hai ben ky duyet (ghi ro ho
ten), dong d&'u, 1 ban ltfu cf ndi lap (phong ke hoach ho&c phong cung tieu) 1 ban ltfu d
phong ke toan de lam chting tti thanh toan va ghi sd ke toan, 1 ban gtfi cho ben cd hang
dai ly (ky gtii).
400
THE QUAY HANG
(M au so: 15-BH)
1. M uc dich
Theo doi so lifdng va gia tri hang hoa trong qua trinh nhan va ban tai quay hang,
giup cho ngtfdi ban hang thtfdng xuyen nam dtfdc tinh hinh nhap, xuat, ton tai quay.
La can ctf de kiem tra, quan ly hang hoa va lap bang ke ban hang ttfng ngay (ky).
2. Phitong phap va trach nhiem ghi
- Ghi ro ho ten, dia chi hoac dong dau cd quan vao dong tren ben trai
- Ghi so the, ngay, thang, nam lap the quay hang
- Ghi so" cua td the quay (ttf 1, 2, 3...)
- Ghi ro ten hang, quy cach, ddn vi tinh va ddn gia cua hang hoa
Moi the quay hang theo doi 1 mat hang, khong ghi nhiing mat hang khac nhau
ve quy cach, pham chat vao cung mot the.
- Cot A, B: Ghi ngay, thang, nam va ten ngtfdi ban hang trong ngay (ca)
- Cot 1: Ghi so hang hoa ton dau ngay (ca)
- Cot 2: Ghi so" hang hoa ttf kho nhap vao quay trong ngay (ca)
- Cot 3: Ghi so" hang hoa nhap trong ngay (ca) ttf nhiing nguon khac khong qua
kho cua ddn vi.
- Cot 4: Ghi tong so" hang hoa cd trong ngay (ca)
- Cot 5: Ghi so" ltfdng hang hoa xuat ban trong ngay (ca)
- Cot 6: Ghi so" tien thu dtfdc cua so" hang hoa ban trong ngay (ca)
- Cot 7, 8: Ghi so" ltfdng va gia tri hang hoa xuat ra vi cac muc dich khac khong
phai ban trong ngay (ca)
- Cot 9: Ghi so" hang ton tai quay hang vao cuo’ ngay (ca)
i
Cuoi thang cong the quay hang de lap bao cao ban hang
The nay do ngtfdi ban hang giii va ghi hang ngay (ca), trtfdc khi svt dung phai
dang ky vdi ke" toan
PHIEU THU
(M&u so: 01-TT)
1.
M uc dich
Xac dinh so" tien mat, ngoai te, vang bac, da quy, kim khi..., thtfc te nhap quy va
lam can ctf de thu quy thu tien, ghi sd quy, ke" toan ghi sd cac khoan thu co lien quan.
401
Moi khoan tien Viet Nam, ngoai te, vang bac, da quy, kim khi quy nh&p quy nh&'t
thiet phai co phieu thu.
Doi vdi ngoai te, vang bac, da quy, kim khi quy trtfdc khi nhap quy phai dtfdc
kiem nghiem va lap “Bang ke ngoai te, vang bac, da quy” dinh kem vdi Phieu thu.
2. Phtfofng phap va trach nhiem ghi
- Phieu thu phai dong thanh quyen va ghi sd ttfng quyen dung trong 1 n&m.
Trong moi phieu thu phai ghi so' quyen va so' cua ttfng phieu thu. So' phieu thu phai
danh lien tuc trong mot ky ke toan. Ttfng phieu thu phai ghi ro ngay, thang, nSm lap
phieu, ngay, thang, nam thu tien.
- Ghi r5 ho, ten, dia chi ngtfdi nop tien.
- Dong “ly do nop” ghi ro noi dung nop tien nhtf : thu tien ban hang hoa san
pham, thu tien tam tfng con thtfa.
- Dong “so' tien” : Ghi so' tien nd quy bing so' va bing chtf, ghi ro ddn vi tinh \
k
dong Viet Nam hoac USD...
- Dong tiep theo : Ghi so' ltfdng chtfng ttf goc kem theo phieu thu.
Phieu thu do ke toan lap thanh 3 lien (dat giay than viet mot lan) ghi day du cac
noi dung tren va ky vao phieu, sau dd chuyen cho ke toan trtfcing duyet, chuyen cho
thu quy lam thu tuc nhap quy. Sau khi da nhan du so tien, thu quy ghi so' tien thtfc te
nhap quy (bing chtf) vao phieu thu trtfdc khi ky ten.
Thu quy gitf lai 1 lien de ghi sd quy, 1 lien giao cho ngtfdi nop tien, 1 lien ltfu ndi
lap phieu, cuo'i ngay, toan bo phieu thu kem theo chtfng ttf goc chuyen cho ke toan de
ghi ke toan.
C hu y: Neu la thu ngoai te, vang bac, da quy, kim khi quy phai ghi ro ty gia,
ddn gia tai thdi diem nhap quy de tinh ra tong so tien theo ddn vi dong tien ghi sd.
PHIEU CHI
(M&u s o : 02-TT)
1. Muc dich
Xac dinh cac khoan tien mat, ngoai te, vang bac, da quy, kim khi quy thtfc te
xua't quy va lam can ctf de thu quy xua't quy, ghi sd quy va ghi sd ke toan
2. Phtfdng phap va trach nhiem ghi
- Noi dung va cach lap phieu chi ttfdng tfng nhtf phieu thu, chi khac la phieu chi
phai dtfdc ke toan trtfdng, thu trtfdng ddn vi xem xet va ky duyet chi trtfdc khi xua't quy
- Phieu chi dtfdc lap thanh 2 lien (dat giay than viet mot lan) va chi sau khi cd
du chtf ky cua ngtfdi lap phieu, ke toan trtfdng, thu trtfdng ddn vi, thu quy mdi dtfdc
xua't quy. Sau khi nhan du so' tien ngtfdi nhan tien phai ghi rd so tien da nhan bing
402
chut ky, ky ten va ghi ro ho ten. Sau khi xua't quy, thu quy cung phai ky ten va ghi ro
ho ten vao phieu chi.
Lien thti nhat ltfu d ndi lap phieu
Lien thti 2, thu quy dung de ghi sd quy sau do chuyen cho ke toan cung vdi
chting tti goc de vao sd ke toan.
C hu y: Neu la chi ngoai te, vang bac, da quy phai ghi ro ty gia, ddn gia tai thdi
diem xuat quy de tinh ra tong so' tien theo ddn vi dong tien ghi sd.
GIAY DE NGHj TAM ONG
(M&u s o : 03-TT)
1. M uc dich
Giay de nghi tam ting la can cti de xet duyet tam ting, lam thu tuc lap phieu chi
va xu^'t quy cho tam ting
2. Phtfdng phap va trach nhiem ghi
- Giay de nghi tam ting do ngtfdi xin tam ting viet 1 lien va ghi ro gtii thu trtfdng
ddn vi (ngtfdi xet duyet tam ting)
- Ngtfdi xin tam ting phai ghi ro ho ten, dia chi (ddn vi, bo phan) va so' tien xin
tam ting (viet bing so' va bing chti)
- Ly do tam ting ghi ro muc dich sti dung tien tam ting nhtf: tien cong tac phi,
mua van phong pham, tiep khach...
- Thdi han thanh toan: Ghi rd ngay, thang hoan lai so' tien tam ting
Giay de nghi tam ting dtfcjc chuyen cho ke toan trtfdng xem xet va ghi y kien de
nghi thu trtfdng ddn vi duyet chi. Can cti vao quyet dinh cua thu trtfdng, ke toan lap
phieu chi kem theo giay de nghi tam ting va chuyen cho thu quy lam thu tuc xua't quy
GIAY THANH TOAN TAM ONG
(M^u so: 04-TT)
1. Muc dich
Gia'y thanh toan tien tam ting la bang liet ke cac khoan tien da nhan tam ting va
cac khoan da chi cua ngtfdi nhan tam ting, lam can cti thanh toan so tien tam ting va
ghi sd ke toan.
2. Phtfdng phap va trach nhiem ghi
Phan dau ghi ro ngay, thang, nam, so' hieu cua giay thanh toan tien tam ting,
ho ten, ddn vi ngtfdi thanh toan.
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