Download doc - 2539 Che Do Chung Tu Ke Toan

MC TIU CHT LNG NM 2006

TNG CNG TY BO HIM BIDVQuy nh v Chng t k ton

TNG CNG TY BO HIM BIDV

S: 2539 /Q-TCKT

CNG HA X HI CH NGHA VIT NAM

c lp - T do - Hnh phc

H Ni, ngy 23 thng 08 nm 2011

QUY NH V CHNG T K TAN

(Ban hnh km theo Quyt nh s 2539 /Q-TCKT ngy 23 thng 08 nm 2011

ca Tng Gim c Tng Cng ty Bo him BIDV)Chng I

QUY NH CHUNG

iu 1. Mc ch

1. Thng nht v ni dung, phng php lp, kim sot, k duyt, lun chuyn, qun l, s dng v lu tr chng t k ton ti Tng Cng ty Bo him BIDV (Tng Cng ty).

2. Tun th quy nh ca php lut v ch chng t k ton.

3. m bo tnh thng nht, hp l, khoa hc trong vic s dng chng t k ton v ph hp vi chng trnh qun l nghip v ca Tng Cng ty.iu 2. Phm vi, i tng p dng

1. Phm vi p dng

Quy nh ny quy nh v ni dung, phng php lp, kim sot, k duyt, lun chuyn, qun l, s dng v lu tr chng t k ton.

2. i tng p dngCh chng t k ton ny p dng i vi:

a) Tr s chnh v cc cng ty thnh vin hch ton ph thuc trong ton Tng Cng ty.b) Khch hng (t chc v c nhn) c s dng chng t k ton trong giao dch vi Tng Cng ty/Cng ty thnh vin.

iu 3. Cn c php l v ti liu tham kho

1. Lut K ton s 03/2003/QH11 ngy 17/06/2003.

2. Ngh nh s 129/2004/N-CP ngy 31/05/2004 quy nh chi tit v hng dn mt s iu ca Lut k ton p dng trong hot ng kinh doanh.

3. Quyt nh s 15/2006/Q-BTC ngy 20/03/2006 ca B Ti chnh v vic ban hnh ch k ton doanh nghip.

4. Quyt nh s 150/2001/Q-BCT ngy 31/12/2001 ca B Ti chnh v vic sa i, b sung Ch k ton doanh nghip bo him ban hnh theo Quyt nh s 1296 TC/Q/CKT ngy 31/12/1996.

5. Quyt nh s 1296 TC/Q/CKT ngy 31/12/1996 ca B Ti chnh v vic ban hnh ch k ton doanh nghip bo him

iu 4. Gii thch t ng:

1. Chng t k ton: l nhng giy t, vt mang tin phn nh nghip v kinh t pht sinh hon thnh, l cn c ghi s k ton.

Chng t k ton bao gm chng t gc, chng t ghi s, chng t gc kim chng t ghi s.

2. Chng t giy: L chng t k ton c th hin di hnh thc bng giy.

3. Chng t in t: L chng t k ton c th hin di dng d liu in t.

4. Chng t gc: L chng t th hin y cn c php l chng minh mt nghip v kinh t pht sinh.

5. Chng t ghi s: L chng t phn nh cc nghip v kinh t ti chnh pht sinh vo s sch k ton. Chng t ghi s phi c lp da trn chng t gc. Chng t ghi s do lp th cng hoc c in ra t cc chng trnh qun l nghip v p dng trong Tng Cng ty.

6. Chng t gc kim chng t ghi s: L chng t va th hin y cn c php l chng minh nghip v kinh t pht sinh va phn nh nghip v kinh t ti chnh pht sinh vo s sch k ton.

7. Giao dch ni b Tng Cng ty: L giao dch pht sinh gia Tr s chnh vi n v thnh vin v gia cc n v thnh vin trong Tng Cng ty.

iu 5. Hnh thc v mu chng t k ton 1. Chng t k ton c th hin di hai hnh thc: Chng t giy hoc chng t in t.

2. Mu chng t k ton s dng trong Tng Cng ty bao gm:

a. Cc mu chng t k ton do B Ti Chnh quy nh p dng chung cho cc doanh nghip.

b. Cc mu chng t do Tng Cng ty quy nh p dng chung trong ton Tng Cng ty.

Mu chng t k ton c Tng Cng ty c quy nh ti vn bn ring hoc vn bn hng dn nghip v. iu 6. Qun l in v pht hnh mu chng t k ton

n ch bo him, ha n ti chnh: Tr s chnh thc hin in n v cp pht cho cc n v thnh vin.

Cc mu chng t cn li: cc n v thnh vin c ch ng t in hoc t in theo ng mu Tng Cng ty quy nh.Trng hp cn s dng cc mu chng t k ton khc vi mu chng t quy nh, n v phi bo co Tng Cng ty ph duyt trc khi s dng.Chng II

QUY NH C TH

iu 7. Ni dung chng t k ton

Chng t k ton phi c y cc yu t sau:

- Tn v s hiu ca chng t;

- Ngy, thng, nm lp chng t;

- Tn, a ch ca n v hoc c nhn lp chng t k ton- Tn, a ch ca n v hoc c nhn nhn chng t k ton

- Ni dung nghip v kinh t, ti chnh pht sinh;

- S lng, n gi v s tin ca nghip v kinh t, ti chnh ghi bng s; tng s tin ca chng t k ton dng thu, chi tin phi ghi bng s v bng ch;

- Ch k, h v tn ca ngi np tin, nhn tin; ch k ngi lp, ngi duyt v nhng ngi lin quan n chng t k ton.

Ngoi nhng yu t quy nh bt buc trn, chng t k ton c th b sung thm nhng yu t khc tu theo tng loi chng t.

iu 8: Chng t in t

Chng t in t c coi l chng t k ton khi c cc ni dung quy nh ti iu 09 Quy nh ny v c th hin di dng d liu in t, c m ha m khng b thay i trong qu trnh truyn qua mng my tnh hoc trn vt mang tin nh bng t, a t, cc loi th thanh toniu 9. Lp chng t k ton

1. Mi nghip v kinh t pht sinh lin quan n hot ng ca Tng Cng ty/Cng ty thnh vin u phi lp chng t k ton. Chng t k ton ch c lp mt ln cho mi nghip v kinh t pht sinh.

2. Chng t k ton phi c lp r rng, y , kp thi, chnh xc theo ni dung quy nh trn mu. Trong trng hp chng t k ton cha c quy nh mu th n v c t lp chng t k ton nhng phi c y cc ni dung quy nh ti iu 7 Quy nh ny.3. Ni dung nghip v kinh t, ti chnh trn chng t k ton khng c vit tt, khng c ty xa, sa cha; nu vit tay phi dng bt mc, s v ch vit phi lin tc, khng ngt qung, ch trng phi gch cho; chng t b ty xa, sa cha u khng c gi tr thanh ton v ghi s k ton. Khi vit sai vo mu chng t k ton th phi hu b bng cch gch cho vo chng t vit sai. 4. Chng t k ton phi c lp s lin quy nh. Trng hp phi lp nhiu lin chng t k ton cho mt nghip v kinh t, ti chnh th ni dung cc lin phi ging nhau. Chng t k ton lp giao dch vi t chc, c nhn bn ngoi cng ty thnh vin th lin gi cho bn ngoi phi c du ca cng ty thnh vin.5. Ngi lp, ngi k duyt v nhng ngi khc k tn trn chng t k ton phi chu trch nhim v ni dung ca chng t k ton.6. Chng t k ton c lp di dng chng t in t phi tun theo quy nh ti iu 8 Quy nh ny. Chng t in t phi c in ra giy v lu tr nh chng t giy thng thng.

iu 10. X l li sai khi lp chng t

i vi chng t thuc loi n ch bo him, ha n ti chnh, khi in hng, vit sai th phi gch cho (X) hoc ghi ch Hu b vo tt c cc lin sai hng v phi lu ti cung. i vi chng t khc th sau khi i sot xong, ngi lp chng t c th t hu b cc bn vit sai, hng.

iu 11. K chng t k ton

1. Nguyn tc chung

a) Chng t k ton phi c ch k theo chc danh quy nh trn mu chng t. i vi chng t k ton c nhiu lin th phi k tay trn tng lin chng t bng bt mc. Trng hp s dng giy cc bon th ch cn k trn lin u. Khng c k bng bt mc , bt ch hoc ng du ch k khc sn, in sn ch k trn chng t. b) Ch k trn chng t k ton ca mt ngi phi thng nht v phi ng mu ng k (hoc c cp nu l ch k in t). Ch k trn chng t k ton phi do ngi c thm quyn k hoc ngi c u quyn k thay. Vic u quyn k thay trn chng t k ton phi thc hin theo ng quy nh ca php lut v u quyn.

c) Ngi k chng t ch c k trn cc chng t k ton theo ng trch nhim, quyn hn c phn cng hoc u quyn. Nghim cm k chng t k ton khng hoc cha ghi cc yu t quy nh trn chng t.

d) Chng t in t phi c ch k in t theo quy nh ca php lut. Ch k in t trn chng t in t c gi tr nh ch k tay trn chng t giy.

2. ng k mu ch kTon b lnh o, cn b, nhn vin, i l bo him ca ton Tng Cng ty phi thc hin ng k mu ch k (theo mu s BM 01/Q-TCKT) .

Trng cc b phn (Ban/Phng) c trch nhim lp bn ng k mu ch k ca cc cn b nhn vin, i l (nu c) thuc n v mnh qun l v gi v b phn k ton (i vi Tr s chnh l Ban Ti chnh K ton, i vi n v thnh vin l Phng K ton Hnh chnh). Khi c cn b, i l chm dt hp ng, hoc c nhn hin ti thay i mu ch k hoc khi b sung thm nhn s mi, Trng cc b phn phi gi thng bo mu ch k ht hiu lc (trng hp cn b, i l chm dt hp ng hoc thay i mu ch k) v gi bn ng k mu ch k mi cho cc trng hp thay i mu ch k hoc b sung nhn s mi.

Bng ng k mu ch k ca lnh o, cn b nhn vin v i l ca Tr s chnh/n v thnh vin phi sp xp theo th t tng Ban/Phng v c ng thnh tp, lu thnh h s ring ti b phn k ton. Cc mu ch k c thng bo ht hiu lc, k ton phi ghi r ngy ht hiu lc ti ct ghi ch trn Bng ng k mu ch k. Trng b phn k ton c trch nhim qun l, gim st vic ng k, s dng v hy b mu ch k. Cn b k ton tip nhn chng t theo phn cng c trch nhim kim sot ch k trn chng t k ton theo ng mu ch k ng k.

iu 12. Kim sot chng t k ton

1. Yu cu chung:

a) Mi chng t k ton phi c kim sot cht ch trc khi thc hin cc tc nghip (cp n, thanh ton, thu chi tin, ghi s k ton...).

b) Cc Ban/Phng/b phn c trch nhim kim sot chng t pht sinh ti n v mnh theo ng cc quy nh/quy trnh c th ca Tng Cng ty.

c) i vi cc giao dch ni b Tng Cng ty, n v khi to giao dch phi chu trch nhim v vic lp chng t v kim sot tnh hp php, hp l ca cc chng t lin quan n nghip v kinh t pht sinh v phi hp vi n v c lin quan kim tra, i chiu m bo kim sot cht ch, an ton ti sn, tin vn ca Tng Cng ty.

2. Ni dung ca vic kim sot chng t k ton

- Kim sot tnh hp php, hp l ca nghip v kinh t pht sinh.- Kim sot tnh hp php, y ca chng t k ton. Kim sot tnh chnh xc ca s liu, thng tin trn chng t.

- Kim sot vic chp hnh v tun th cc quy nh, quy trnh nghip v ca ngi lp, kim tra, xt duyt i vi tng loi nghip v kinh t.

- Kim sot, i chiu ch k, chng minh th, h chiu ca khch hng v ch k ca i l, ca cc cn b nhn vin c lin quan, m bo du v ch k, chng minh th, h chiu ghi trn chng t ph hp, khp ng vi ch k c cp (nu l ch k in t) hoc ng k hoc chng minh th/h chiu ca khch hng n giao dch.

3. X l pht sinh khi kim sot chng t

a) Khi kim sot chng t k ton, nu pht hin c hnh vi vi phm php lut, vi phm cc c ch chnh sch ca php lut v Tng Cng ty th phi t chi thc hin, ng thi bo co lnh o Tng Cng ty/Cng ty bit c bin php x l kp thi theo ng quy nh ca php lut hin hnh.

b) Nhng chng t k ton lp khng ng quy nh hoc thng tin trn chng t b sa cha, ty xo th cn b c quyn tr li cho khch hng hoc ngi lp chng t (i vi chng t ni b Tng Cng ty/Cng ty) km theo l do tr li, cn b c trch nhim lp li chng t theo ng quy nh. iu 13. Lun chuyn chng t k ton

1. Trnh t lp, lun chuyn chng t k ton

- C nhn/n v tip nhn thng tin v lp chng t theo chc nng, nhim v, quyn hn c giao.

- C nhn/n v kim sot chng t, hon tt cc th tc tip theo ti b phn tip nhn thng tin trc khi trnh lnh o Ban/Phng k.

- Lun chuyn b chng t c lnh o Ban/Phng k n b phn k ton ca n v. - K ton vin kim sot chng t, lp chng t k ton khc (nu cn) v trnh cp c thm quyn ph duyt. - K ton thc hin giao dch thanh ton (thu/chi tin mt/tin gi ngn hng), xut nhp vt t, ti sn v ghi s k ton theo quy nh.

- Kim sot i chiu chng t cui thng ti b phn k ton.- ng, bo qun v lu tr chng t.Ghi ch: k ton phi thc hin k nhn chng trn S giao nhn chng t (mu BM 02/Q-TCKT) nu bn giao yu cu.

2. Thi hn lun chuyn chng t v b phn k tona) i vi cc Phng kinh doanh khng cng thnh ph/th x vi Tr s chnh ca Cng ty thnh vin:- Chng t ph bo him gc: cn b kinh doanh phi chuyn b chng t ca n bo him c khch hng ng ph hoc n c pht hnh ha n v b phn k ton n v ti thiu thng 02 ln v trc ngy 28 hng thng. Cc chng t pht sinh t ngy 28 hng thng nu khng kp chuyn v b phn k ton n v hch ton th c th chuyn sang thng k tip. Ring chng t pht sinh trong thng 12 ca nm, bt buc phi chuyn v b phn k ton chm nht ngy 31/12 nm .- Chng t thanh ton/hon ng v chi ph khai thc theo gii hn chi ph c thanh ton v chi ph qun l pht sinh trong thng phi c gi v b phn k ton n v chm nht vo ngy 15 ca thng k tip, ring thng cui cng ca nm ti chnh chm nht vo ngy 25/01 nm k tip.

b) i vi cc trng hp cn li:- Chng t ph bo him gc: + Trng hp n bo him thu c ph: cn b kinh doanh phi chuyn b chng t theo quy nh v b phn k ton chm nht sau 05 ngy lm vic k t ngy khch hng ng ph. Cc trng hp thu ph sau ngy 25 hng thng phi chuyn chng t v b phn k ton chm nht vo ngy kt thc thng .

+ Trng hp n bo him cha thu c ph: cn b kinh doanh chuyn chng t theo quy nh v b phn k ton n v vo thi im yu cu k ton pht hnh ha n cho khch hng. Trng hp phng kinh doanh c php t pht hnh ha n cho khch hng th chng t c chuyn v k ton chm nht sau 05 ngy lm vic k t ngy pht hnh ha n, cc trng hp pht hnh ha n sau ngy 25 hng thng phi chuyn chng t v b phn k ton chm nht vo ngy kt thc thng .

- Chng t bi thng bo him gc: cn b gim nh bi thng phi chuyn b chng t theo quy nh v b phn k ton n v chm nht sau 02 ngy lm vic k t khi khch hng chp nhn phng n bi thng. Cc chng t pht sinh sau ngy 28 hng thng phi chuyn v b phn k ton chm nht vo ngy kt thc thng .

- Chng t nghip v ti bo him:+ Nghip v nhn ti: cn b phi chuyn b chng t theo quy nh v b phn k ton n v chm nht sau 05 ngy lm vic k t ngy ng n/h s bi thng trn phn h bo him. Cc chng t ng n sau ngy 25 hng thng phi chuyn v b phn k ton chm nht vo ngy kt thc thng .

+ Nghip v nhng ti: cn b phi chuyn b chng t theo quy nh v b phn k ton n v chm nht sau 05 ngy lm vic k t ngy nhn thng tin xc nhn ca cc nh nhng ti.- Chng t thanh ton/hon ng v chi ph qun l (chi ph vn phng, giao dch tip khch, qung co, mua sm ti sn) pht sinh trong thng phi c gi v b phn k ton n v chm nht sau 03 ngy lm vic k t ngy kt thc cng vic. Cc chng t pht sinh sau ngy 27 hng thng phi c chuyn v b phn k ton chm nht vo ngy kt thc thng .

- Chng t thanh ton/hon ng v chi ph khai thc theo gii hn chi ph c thanh ton trong thng phi c gi v b phn k ton n v chm nht vo ngy 15 ca thng k tip, ring thng cui cng ca nm ti chnh chm nht vo ngy 25/01 nm k tip.

3. Danh mc chng t lun chuyn v lu ti b phn k ton- Danh mc chng t nghip v bo him (khai thc, bi thng, ti bo him cn lun chuyn v b phn k ton c quy nh ti PL01/Q-TCKT.- Danh mc chng t lu tr ti b phn k ton quy nh ti Ph lc PL02/Q-TCKT.4. Thi hn gii quyt chng t thanh ton ti b phn k ton

Trong vng ti a 02 ngy lm vic k t khi nhn b chng t y th tc theo quy nh, k ton phi thc hin vic thanh ton theo yu cu ghi trn b chng t.iu 14. Lu tr chng t k ton

1. Quy nh chung

- Chng t k ton lu tr phi l bn chnh. Trng hp chng t k ton b tm gi, b tch thu th Cng ty phi c bin bn km theo bn sao chp c xc nhn theo quy nh ti im b1, b2 khon 1 iu 16; nu b mt hoc b hu hoi th phi c bin bn km theo bn sao chp hoc xc nhn theo quy nh ti khon 3, iu 16.

- i vi chng t k ton ch c mt bn chnh nhng cn lu tr c hai ni th mt ni lu bn chnh v mt ni lu bn sao chp, bn sao chp phi ghi r vo gc trn bn phi ni lu gi bn chnh.

- Chng t k ton ng quyn hay lu h s u c lu tp trung ti t ti liu ca B phn K ton. Cc quyn chng t trong cng mt thng c lu tr cng nhau tin cho vic tm kim, tra cu.

- Chng t ng quyn phi c ng bng dy si bn chc. Pha gc trn bn tri ca quyn chng t s khoan hai l buc dy xuyn qua. Khong cch t mi l khoan buc dy n mp ba bng nhau c kch thc khong 2cm - 3cm. Nt buc hai u dy nm mt sau ca trang ba cui.

- Chng t ng quyn hay lu h s sau mt nm ti chnh, tu theo s lng v khng gian lu tr ti B phn k ton c xp vo thng lu tr c kho chc chn, chuyn vo lu tr ti kho ca n v. Cc thng lu tr c nh s c ghi ch ngn gn bn ngoi thun li cho vic tm kim khi cn.- n v lu tr phi m S theo di h s, chng t k ton lu tr (BM06/Q-TCKT) theo di, qun l h s, chng t k ton ang lu tr.- H s ti sn c nh do c th theo di theo vng i ca ti sn nn c lu tr ti ni d tm, d b sung.

- Thi hn lu tr h s, chng t k ton c thc hin theo Lut k ton, Ngh nh s 129/2004/N-CP ngy 31/05/2004 quy nh chi tit v hng dn mt s iu ca Lut k ton p dng trong hot ng kinh doanh.2. Phng php thc hin lu tr

Vic lu tr chng t c th thc hin theo mt trong hai phng php sau:

- Phng php 1: Lu tr theo th t bt ton pht sinh.

- Phng php 2: Lu tr theo nghip v k ton

n v thnh vin cn c tnh hnh thc t ti n v ng k vi Ban Ti chnh K ton phng php lu tr chng t ca n v v khng c thay i phng php lu tr trong nm ti chnh.2.1. Lu tr theo th t bt ton pht sinha. Sp xp chng t:

- Ton b chng t trong thng c sp xp thnh tng tp chng t theo th t tng dn ca s bt ton hch ton. Tng bt ton hch ton c sp xp th t: chng t ghi s, chng t gc. + Trng hp b chng t gc bao gm nhiu bt ton hch ton (nhiu chng t ghi s) th sp xp cc chng t ghi s lin nhau theo th t t nh n ln ri n chng t gc. + Nu cc bt ton hch ton cng b chng t gc cch s th t th sp xp c b chng t bt ton c th t nh nht. v tr thiu ca chng t ghi s cch s, ghi ch gc trn, bn phi di s th t t chng t ghi s tip theo dng ch: bt ton s . ng cng bt ton s ..; ng thi trn Bng lit k chng t pht sinh trong thng (theo mu BM 03/Q-TCKT), dng ca bt ton cng ghi ng cng bt ton s ...- Lu : Ring i vi bt ton t ng ghi nhn doanh thu bo him: ty theo nhu cu qun l, n v c th lu cng tp vi cc chng t khc (theo th t bt ton pht sinh) hoc lu tp chng t ring.

b. Cch thc lu tr:

- Tu theo s lng chng t trong thng ca tng loi chia s lng quyn chng t cn ng. Bng lit k chng t trong quyn (theo mu BM 03/Q-TCKT) c ng u mi quyn. Bng lit k chng t pht sinh trong thng (theo mu BM 03/Q-TCKT) c lu file ring v ng thnh quyn khi kt thc nm.- Cc quyn chng t trong thng phi c nh s th t quyn theo dng s thp phn vi t s l s th t quyn, mu s l tng s quyn chng t trong thng. Cc tp chng t c nh s theo th t u tin: loi chng t k ton lp, loi chng t ghi nhn doanh thu t ng, loi chng t k ton lp.

- Cc chng t trong tng quyn chng t phi c nh s th t bng bt mc vo gc pha trn, bn phi ca tng t chng t m bo qun l v kim sot c y s lng chng t trong quyn. T chng t u tin phi ghi thm tng s t trong quyn.

- Tng quyn chng t phi ng ba mt trc v mt sau bng ba cng. Ba mt trc mi quyn chng t ghi r: tn n v k ton; loi chng t; thng, nm ca chng t; s th t ca quyn chng t trong thng; s bt ton u tin v cui cng c trong quyn. Mu ba trc c quy nh c th ti BM 04/Q-TCKT.

2.2. Lu tr theo nghip v k ton

a. Phn loi chng t ng quyn lu tr:

Chng t k ton c lu tr theo 06 nghip v k ton sau:

- Chng t ghi nhn doanh thu (k hiu DT): gm cc chng t bt ton t ng ghi nhn doanh thu.- Chng t thanh ton bo him (k hiu TP): gm cc chng t thu ph bo him gc, thanh ton ng bo him, thanh ton hoa hng bo him.- Chng t thanh ton bi thng bo him gc (k hiu BT): gm cc chng t thanh ton bi thng bo him gc.- Chng t thanh ton ti bo him (k hiu TB): gm cc chng t thanh ton nhng ti, nhn ti bo him.- Chng t ngn hng (k hiu NH): gm cc chng t thu, chi qua ngn hng tr cc chng t thanh ton bo him, thanh ton bi thng v thanh ton ti bo him qua ngn hng.- Chng t tin mt (k hiu TM): gm cc chng t thu, chi bng tin mt tr cc chng t thanh ton bo him, thanh ton bi thng bng tin mt.

- Chng t khc (k hiu KH): gm cc chng t cn li.b. Cch thc lu tr- Hng thng, k ton lp Bng lit k chng t pht sinh trong thng theo cc nghip v nu trn (mu BM 03/Q-TCKT) v sp xp chng t theo th t trn Bng k ny ng thnh quyn chng t lu tr. Bng lit k chng t trong quyn (theo mu BM 03/Q-TCKT) c ng u mi quyn. Bng lit k chng t pht sinh trong thng (theo mu BM 03/Q-TCKT) c lu file ring v ng thnh quyn khi kt thc nm.- Tu theo s lng chng t theo tng loi trong thng chia s lng quyn chng t cn ng. Cc quyn chng t phi c nh s th t quyn (theo dng s thp phn vi t s l s th t quyn, mu s l tng s quyn chng t cng loi trong thng) v k hiu loi chng t.

- Tng b chng t k ton c sp xp th t: chng t ghi s, chng t gc (nu c). Trng hp b chng t gc bao gm nhiu bt ton hch ton (nhiu chng t ghi s) th sp xp cc chng t ghi s lin nhau theo th t t nh n ln ri n chng t gc. Nu cc bt ton hch ton khc loi nhau nhng cng b chng t gc th lu chng t gc ti bt ton trng yu, v tr thiu chng t gc k ton ghi ch gc trn, bn phi chng t ghi s chng t gc lu ti bt ton s ..- Cc chng t trong tng quyn chng t phi c nh s th t bng bt mc vo gc pha trn, bn phi ca tng t chng t m bo qun l v kim sot c y s lng chng t trong quyn. T chng t u tin phi ghi thm tng s t trong quyn.

- Tng quyn chng t phi ng ba mt trc v mt sau bng ba cng. Ba mt trc mi quyn chng t ghi r: tn n v k ton; loi chng t; thng, nm ca chng t; s th t ca quyn chng t theo tng loi trong thng; thi gian hch ton bt ton u tin v cui cng c trong quyn. Mu ba trc c quy nh c th ti BM 04/Q-TCKT.

iu 15. Sao chp, khi phc chng t k ton

1. Sao chp chng t k ton

a) Chng t k ton sao chp phi c chp t bn chnh v phi c ch k v du xc nhn ca ngi i din theo php lut ca n v k ton lu tr bn chnh hoc c quan nh nc c thm quyn quyt nh tm gi, tch thu ti liu k ton trn chng t sao chp.

b) Chng t k ton sao chp ch c thc hin trong cc trng hp sau:

b1. n v b c quan nh nc c thm quyn tm gi hoc tch thu bn chnh chng t k ton. Trng hp ny chng t sao chp phi c ch k v du xc nhn ca ngi i din ca c quan nh nc c thm quyn quyt nh tm gi hoc tch thu ti liu k ton.

b2. Chng t k ton b mt hoc b hu hoi do thin tai, ho hon. Vic sao chp thc hin theo quy nh ti khon 3 iu ny.

b3. Cc trng hp khc theo quy nh ca php lut.

c) i vi chng t k ton sao chp c s dng lm chng t km thc hin cc giao dch chuyn tip gia cc b phn khc nhau trong Tng Cng ty/Cng ty thnh vin hoc trong giao dch iu chnh sai st phi ghi r ni lu bn chnh v c ch k xc nhn ca trng b phn lu.2. Cung cp chng t k ton

a) Vic cung cp chng t k ton cho cc c quan c thm quyn iu tra, i chiu, xem xt, tra cu, gim nh ti Tng Cng ty/Cng ty thnh vin c thc hin theo quy nh ca php lut. Qu trnh iu tra, i chiu, xem xt, tra cu, gim nh chng t k ton phi c s chng kin ca th kho lu tr (nu chng t ang bo qun ti kho lu tr), Gim c Ban Ti chnh k ton hoc ngi c u quyn. Vic i chiu, xem xt, tra cu, gim nh chng t k ton ch c tin hnh ni quy nh ti tr s lm vic ca Tng Cng ty/Cng ty thnh vin c chng t lin quan. Trong qu trnh iu tra, i chiu, xem xt, tra cu, gim nh chng t k ton, nu ai lm h hng, mt hoc ty xo sa cha chng t gc th phi lp bin bn, quy trch nhim v x l theo quy nh ca php lut.

b) Ch c c quan c thm quyn mi c quyn tm gi, tch thu hoc nim phong chng t k ton. Trng hp tm gi hoc tch thu chng t k ton th c quan thm quyn phi sao chp chng t b tm gi, b tch thu v k xc nhn trn chng t sao chp; ng thi lp bin bn ghi r l do, s lng tng loi chng t k ton b tm gi hoc b tch thu v k tn, ng du. Trng hp nim phong th c quan c thm quyn nim phong chng t k ton phi lp bin bn, ghi r l do, s lng tng loi chng t k ton b nim phong v k tn, ng du.

c) B phn qun l v lu tr chng t k ton ch cung cp chng t k ton cho cc n v bn ngoi khi c s chp thun ca lnh o Tng Cng ty hoc ngi c u quyn. i vi vic cung cp chng t k ton cho cc b phn trong ni b Tng Cng ty th phi c kin chp thun ca Trng b phn k ton (trng hp chng t k ton ang c qun l, lu gi ti b phn k ton) hoc Lnh o n v (trng hp chng t k ton c bo qun, ct tr trong kho ca n v).

3. Chng t k ton b mt mt, hu hoi: Khi pht hin chng t k ton b mt hoc b hy hoi, k ton phi:

- Kim tra, xc nh v lp bin bn v s lng, hin trng, nguyn nhn chng t k ton b mt, b hy hoi v thng bo cho t chc, c nhn c lin quan v c quan nh nc c thm quyn; Trng hp mt sc trng phi c vn bn bo c quan cng an a phng v s xri, s lng sc b mt, hon cnh mt xc minh, x l theo php lut ng thi phi thng bo trn cc phng tin thng tin i chng v hiu ho cc t sc b mt.

- T chc phc hi li chng t k ton b mt, b hy hoi bng cch n n v mua hoc bn hng ho, dch v v cc n v khc c lin quan xin sao chp chng t k ton b mt. Trn chng t sao chp phi c ch k v du xc nhn ca ngi i din theo php lut ca n v mua, n v bn hoc n v k ton khc c lin quan.

- i vi chng t k ton c lin quan n ti sn b mt, b hy hoi nhng khng th phc hi chng t k ton bng cc bin php quy nh trn th phi kim k ti sn lp li chng t k ton b mt hoc b hy hoi.Chng III

X L VI PHM

iu 16. Mi hnh vi vi phm qui nh ch ny, tu theo tnh cht, mc vi phm s b x l theo qui nh ca php lut Tng Cng ty.

Chng IV

IU KHON THI HNH

iu 17. T chc thc hin

1. Gim c cc Cng ty thnh vin chu trch nhim t chc trin khai c th quy nh ny trong n v mnh.

2. Gim c Ban Ti chnh k ton, Ban Qun l ri ro ti Tr s chnh c trch nhim kim tra gim st vic tun th ch ny ti cc n v.

3. Nhng ni dung lin quan n chng t k ton khng quy nh trong ch ny c thc hin theo quy nh hin hnh ca Lut k ton v cc vn bn hng dn thi hnh.iu 18. Sa i b sung

Mi b sung, chnh sa ch ny do Tng Gim c xem xt, quyt nh.

-----------------------------------------------------------

Ph lc 01/Q-TCKTDANH MC CHNG T NGHIP V BO HIM

LUN CHUYN V B PHN K TON1. Chng t khai thc bo him gc1.1. Nghip v cp n bo him gc:

- Hp ng bo him/Giy chng nhn bo him- Bng k chi tit nghip v bo him (i vi loi hnh bo him c quy nh lp bng k)- Tha thun ng bo him- Hp ng bo him sa i b sung/Giy chng nhn bo him (sa i b sung) trong trng hp sa i b sung ph bo him gc

- Thng bo thu ph/thanh ton ph bo him (i vi trng hp cp n khng c php cho n ph nh bo him xe my, TNDS ch xe c gii th khng cn c Thng bo thu ph bo him).

- Ha n Gi tr gia tng (nu c).

1.2. Nghip v hon ph/ gim ph bo him cho khch hng:

- Bin bn tho thun hon, gim ph - Ho n ti chnh - ngh hon ph/ gim ph ca khch hng.1.3. Trng hp chm dt/hy n bo him

- Vn bn ngh hy/chm dt hp ng bo him ca khch hng (nu c)

- Cng vn thng bo chm dt hp ng bo him ca BIC gi khch hng.1.4. Trng hp sa i, b sung thng tin n bo him cp nht trn phn h qun l bo him:

- Thng bo sa i b sung thng tin n bo him (mu s BM 05/Q-TCKT)2. Nghip v ti bo him2.1. i vi nghip v nhn ti bo him:

2.1.1. Nghip v cp mi n bo him

- Hp ng nhn ti bo him c nh - Statement of Acount ca Cng ty nhng ti (Credit Note)- Statement of Account xc nhn ca BIC (Debit Note)2.1.2. Nghip v sa i b sung n bo him

- Thng bo sa i b sung n bo him trong trng hp sa i ni b BIC- Statement of Acount ca Cng ty nhng ti (Credit Note)- Statement of Account xc nhn ca BIC (Debit Note)2.1.3. Nghip v bi thng nhn ti bo him

- Statement of Account ca Cng ty nhng ti

- Statement of Account ca BIC

- T trnh lp d phng tn tht

- T trnh phng n gii quyt tn tht

- Yu cu thanh ton bi thng

- T trnh ng h s bi thng (nu c)2.2. i vi nghip v nhng ti bo him:

2.2.1. Nhng ti bo him theo cc hp ng c nh:

- Hp ng nhng ti bo him c nh (cung cp 1 ln ngay sau khi k kt)- Statement of Account ca BIC (Credit Note)- Statement of Account xc nhn ca Cng ty nhn ti (Debit Note)

- Bng k chi tit ph ti bo him, hoa hng ti bo him, thu i bi thng ti bo him do BIC pht hnh2.2.2. Nhng ti bo him theo cc hp ng tm thi:

- Hp ng nhng ti bo him tm thi (nu c)

- Statement of Account ca BIC (Credit Note)

- Statement of Account xc nhn ca Cng ty nhn ti (Debit Note)

Ghi ch: Ngoi cc chng t trn, phc v cng tc k khai, np, min, gim thu nh thu, Ban Ti bo him cn chuyn thm cc ti liu theo quy nh ca php lut v Ban Ti chnh k ton.3. Nghip v bi thng bo him gc 3.1. Nghip v lp d phng bi thng:- Bng k trch lp d phng tn tht hng thng chi tit theo tng h s, tng khch hng.3.2. Nghip v thanh ton bi thng:

- Bng k chng t thanh ton bi thng

- Yu cu thanh ton bi thng- Thng bo gii quyt tn tht (c xc nhn ca khch hng)

- T trnh phng n gii quyt tn tht- Ha n/chng t thanh ton

Ngoi cc chng t trn, ty tng trng hp, b phn gim nh bi thng cn phi chuyn b phn k ton cc chng t sau:- Trng hp ha n sa cha mang tn khch hng v s tin bi thng tr khch hng bao gm c thu GTGT:

+ Giy y quyn: BIC y quyn khch hng sa cha ti sn

- Trng hp BIC phi tr tin bi thng t 20 triu ng tr ln cho khch hng v ha n sa cha do n v sa cha cp cho BIC:+ Hp ng sa cha ti sn k ba bn: BIC, n v sa cha, khch hng

+ Bng chng khch hng chuyn tr tin cho n v sa cha qua ngn hng.

Ph lc 02/Q-TCKTDANH MC CHNG T LU TI B PHN K TON1. Chng t ghi nhn doanh thu - Chng t ghi nhn doanh thu t ng ca chng trnh

- Hp ng bo him gc/Giy chng nhn bo him

- Hp ng ng bo him (nu c)

- Ha n GTGT (lin 3)

* Trng hp chm dt/hy n bo him:- Chng t ghi nhn doanh thu t ng ca chng trnh

- T trnh ngh hy/chm dt hp ng bo him ca khch hng (nu c)

- Cng vn thng bo chm dt hp ng bo him ca BIC gi khch hng.

- Ha n GTGT lin 2 (nu c)

* Trng hp sa i, b sung thng tin n bo him cp nht trn phn h qun l bo him:

- Chng t ghi nhn doanh thu t ng ca chng trnh

- Thng bo sa i b sung thng tin n bo him (mu s BM 05/Q-TCKT)

- Ha n GTGT lin 3 (nu c)

2. Chng t thu ph bo him:

- Chng t ghi s

- Chng t ghi nhn doanh thu t ng ca chng trnh

- Thng bo thu ph bo him (nu c)- Bng lit k bo him xe my (i vi nghip v bo him xe my)

- Giy bo C Ngn hng/Phiu thu tin mt km theo Giy bin nhn tin gia khai thc vin v khch hng trong ghi r ngy thng, s tin nhn ca khch hng hoc lin 2 phiu chi ca khch hng (nu c).- Credit Note ca cng ty bo him ng u (leader) v cc chng t ph hp khc vi khon khu tr ph, hoa hng v cc khon chi khc trong trng hp x l c cu ti qua leader.

3. Chng t chuyn ph ng bo him:

- Chng t ghi s

- y nhim chi/Phiu chi tin mt

- Ho n gi tr gia tng lin 2 do Cng ty bo him ng u (leader) xut cc khon chi ph qun l ng bo him v cc khon chi ph khc BIC phi tr leader - Ho n thu ph qun l ng bo him ca BIC- Thng bo tr ph ng bo him ca BIC hoc Thng bo thu ph ca Cng ty ng bo him.

4. Chng t hon ph bo him:

- Chng t ghi s

- Phiu chi tin mt hoc y nhim chi

- ngh hon ph ca khch hng.

- Thng bo hon ph bo him

- Bin bn tho thun hon ph - Thng tin ngi th hng tin hon ph (nu ngi th hng khc vi tn ngi c bo him)

- Ho n gi tr gia tng lin 2 do khch hng xut li cho BIC ng vi s ph hon li. Trng hp khch hng l c nhn khng c ho n th thay bng Ho n gi tr gia tng lin 2 (bn gc) do BIC pht hnh cho khch hng.

5. Chng t gim ph do khng khiu ni (no claim bonus):- Chng t ghi s

- Phiu chi tin mt hoc y nhim chi

- T trnh cp c thm quyn v vic gim ph do khng khiu ni ca b phn khai thc- Ho n iu chnh gim ph (lin 3) BIC cp cho khch hng

6. Chng t thanh ton bi thng:

- Chng t ghi s

- U nhim chi chuyn tin i/Phiu chi tin mt

- Bn sao Chng minh th nhn dn ngi nhn tin, Giy u quyn (Bn gc) hoc Giy gii thiu ca t chc nhn bi thng trng hp nhn tin theo u quyn

- Bng k chng t thanh ton bi thng

- Yu cu thanh ton bi thng

- Thng bo gii quyt tn tht (c xc nhn ca khch hng)

- T trnh phng n gii quyt tn tht

- Ha n/chng t thanh ton

Ngoi cc chng t trn, ty tng trng hp, b phn gim nh bi thng cn phi chuyn b phn k ton cc chng t sau:

- Trng hp ha n sa cha mang tn khch hng v s tin bi thng tr khch hng bao gm c thu GTGT:

+ Giy y quyn: BIC y quyn khch hng sa cha ti sn

- Trng hp BIC phi tr tin bi thng t 20 triu ng tr ln cho khch hng v ha n sa cha do n v sa cha cp cho BIC:

+ Hp ng sa cha ti sn k ba bn: BIC, n v sa cha, khch hng

+ Bng chng khch hng chuyn tr tin cho n v sa cha qua ngn hng.

7. Chng t thanh ton hoa hng:

- Chng t ghi s

- Phiu chi tin mt hoc U nhim chi chuyn tin

- ngh thanh ton hoa hng ca i l/mi gii/cn b khai thc

- Bin nhn tin gia i l v cn b (trng hp hon ng).

- Ho n thu hoa hng ca Cng ty mi gii/i l l t chc. Trng hp t chc lm i l khng phi l php nhn nn khng c ho n th yu cu Phiu thu c ng du ca t chc.

- Bng k hoa hng i l do i l lp c xc nhn ca cn b kinh doanh8. Chng t thanh ton ti bo him/thu bi thng theo cc hp ng ti bo him c nh:

- Chng t ghi s

- U nhim chi chuyn tin

- ngh thanh ton ph ti bo him ca Ban TBH

- Bn xc nhn s tin thanh ton ti bo him ca nh ti (nu c)

- Cc chng t nghip v nhn nhng ti bo him theo quy nh ti khon 2 Ph lc 1

9. Chng t thanh ton ti bo him theo cc hp ng ti bo him tm thi:

- Chng t ghi s

- U nhim chi chuyn tin

- Bng k i tr ti bo him trong trng hp b tr phi thu - phi tr cng nh ti

- Bn sao Thng bo thu ph ti bo him ca nh ti v Xc nhn ph ti bo him do BIC pht hnh

10. Chng t u t tin gi:

- Chng t ghi s

- U nhim chi/Bo n ngn hng- Hp ng tin gi

11. Chng t thu li u t tin gi:

- Chng t ghi s

- Bo C ngn hng

- Thanh l hp ng tin gi hoc Bn sao Hp ng tin gi gc trong trng hp tt ton tin gi c k hn.- Gia hn hp ng hoc hp ng tin gi mi trong trng hp tip tc quay vng gc.- ngh rt trc hn.12. Chng t nhn, gi u thc u t:

- Chng t ghi s

- Bo C ngn hng (trng hp nhn u thc)/U nhim chi (trng hp gi u thc).- Hp ng u thc u t.

- Thanh l hp ng u thc u t.13. Chng t gp vn lin doanh, lin kt, u t vo cng ty con:

- Chng t ghi s

- U nhim chi

- Hp ng/cam kt gp vn- Thng bo chuyn tin gp vn

14. Chng t u thu, mua chng khon cha nim yt:- Chng t ghi s

- U nhim chi

- Thng bo trng thu u gi- T trnh c ph duyt ch trng ca Ban Gim c.- Duyt gi b thu ca Gim c trong trng hp tham gia u gi

15. Chng t mua, bn chng khon trn sn:- Chng t ghi s

- T trnh ph duyt mua/bn chng khon ca Ban Tng gim c (trng hp mua bn trn phn cp ca Ban u t Ti chnh)

- Xc nhn giao dch ca Cng ty chng khon.- Chi tit tnh gi vn chng khon xut bn16. Chng t thu c tc, li nhun c chia:- Chng t ghi s

- Giy bo C ngn hng- Phng n/ Thng bo phn chia li nhun17. Chng t mua sm/iu chuyn ti sn c nh, cng c dng c ni b Tng Cng ty

- Chng t ghi s

- U nhim chi

- ngh thanh ton

- Quyt nh cho php mua sm, xy dng, iu chuyn TSC; CCDC- Bo gi ca cc nh cung cp

- Hp ng mua bn, xy dng, lp t TSC; CCDC- Ho n ti chnh;

- Bin bn bn giao ti sn gia nh cung cp v b phn mua sm

- Thanh l hp ng- Bin bn bn giao gia b phn mua sm vi b phn s dng- Hp ng thu ti chnh (nu c);

18. Chng t tng Ti sn c nh, cng c dng c do iu chuyn t Ngn hng u t v Pht trin Vit Nam (BIDV):

- Chng t ghi s

- Quyt nh iu chuyn ti sn ca BIDV

- Quyt nh iu chuyn ngun vn ca ti sn

- Bin bn bn giao ti sn gia BIDV v i din BIC- Bin bn bn giao i din BIC cho n v s dng ti sn.

- Cc chng t khc c lin quan nu c.

* Ghi ch: Chng t ti sn c nh

- Mi chng t lin quan n 1 ti sn c th c lu trong h s ring cho tng ti sn c nh, khng phn bit thng pht sinh nghip v.

- B h s ca mt ti sn c nh gm danh mc chng t c trong h s, th ti sn c nh v bn sao cc chng t gc c tp hp y t khi pht sinh cho n khi kt thc s dng, thanh l, nhng bn ti sn.

- H s ti sn c nh c sp xp theo th t tng dn ca s th ti sn c nh.

19. Chng t t chc hi ngh, hi tho:

- Chng t ghi s

- Phiu chi/y nhim chi

- T trnh mc ch, ni dung v d ton kinh ph t chc hi ngh, hi tho;

- Danh sch cn b tham d o to, hi ngh, hi tho;

- Ni dung, chng trnh hi ngh, hi tho;

- Quyt ton chi ph, khi lng cng vic, s lng v danh sch ngi tham d.

20. Chng t chi ph o to:

- Chng t ghi s- Phiu chi/y nhim chi

- Quyt nh c i hc

- Phiu thu hoc chng t thu tin hp l ca c s o to.

21. Chng t u t xy dng c bn:


- Quyt nh la chn n v xy lp;

- Hp ng xy lp;

- Vn bn ph duyt d ton cng trnh;

- Quyt nh la chn n v thm nh gi, Hp ng thm nh gi v thanh l hp ng (nu c);

- Quyt nh la chn n v gim st, Hp ng thu gim st v thanh l hp ng (nu c);

- Bin bn quyt ton cng trnh hon thnh do bn thi cng lp;

- Phiu duyt quyt ton cng trnh hon thnh;

- Bin bn nghim thu bn giao cng trnh;

- Vn bn ngh thanh ton ca n v thi cng;

22. Chng t in n phm, ti liu:

- Chng t ghi s

- Phiu chi/y nhim chi

- T trnh ph duyt nh cung cp, s lng, mu n phm cn in;

- Bo gi ca cc nh cung cp;

- Bin bn giao nhn gia nh cung cp v n v- Bin bn giao nhn gia n v tng b phn s dng.

23. Chng t chi ti tr cho khch hng:


- T trnh l do, mc ch, ngun kinh ph ti tr;

- Hp ng ti tr:

- Phiu thu/Ho n ti chnh ca khch hng nhn tin ti tr.

24. Chng t chi h tr gio dc/y t/khc phc thin tai:

- Chng t ghi s- Phiu chi/y nhim chi - T trnh l do, mc ch, ngun kinh ph h tr;

- Bin bn xc nhn khon ti tr ca c s gio dc (theo mu Nh nc quy nh)

25. Chng t thanh ton chi ph i cng tc:


- Quyt nh/T trnh/Thng bo i cng tc

- Giy i ng c xc nhn ca ni n (c quan, khch sn)

26. Chng t thanh ton chi phng hn ch tn tht:


- Vn bn ngh ca khch hng v vic ti tr nhm hn ch tn tht cho ti sn bo him;

- T trnh lnh o ph duyt phng n phng hn ch tn tht;

- Bo gi ca cc nh cung cp;

- Hp ng mua bn v thanh l hp ng;

- Bin bn nghim thu v bn giao ti sn gia nh cung cp v n v, gia n v v khch hng, hoc Bin bn giao nhn ba bn.

27. Chng t chi h ni b Tng Cng ty:

- Giy bo n c xc nhn ca bn chi h v bn nh chi h - Vn bn yu cu chi h;

- Cc chng t khc lin quan vic chi h (bn sao).28. Chng t thu khc: - Chng t ghi s

- Phiu thu hoc Bo C ngn hng

- Bn sao sc lnh tin mt v cung sc; ngh iu chuyn tin mt (trng hp rt tin mt v qu)

- ngh thanh ton (trong trng hp hon ng). - Chng t khc lin quan n vic thu tin29. Chng t chi khc- Chng t ghi s

- Phiu chi, U nhim chi, Giy np tin vo Ngn sch, Bo N Ngn hng

- ngh iu chuyn tin mt (trng hp rt tin mt v qu)

- ngh tm ng (trng hp tm ng)

- Bng thanh ton lng v ch khc cho ngi lao ng.

- T khai thu, bng k thu (trng hp np thu)

- ngh thanh ton (trong cc trng hp chi khc)

- Ho n ti chnh hoc phiu thu (trong trng hp n v bn l n v khng c ho n ti chnh) hoc Bin lai thu ph, l ph hoc v tu/ xe

- Hp ng v thanh l hp ng.

- Bin bn bn giao hng ho, nghim thu lp t

- Bo gi cung cp sn phm, dch v

- T trnh duyt ch trng- T trnh ph duyt nh cung cp- Quyt nh chi khen thng (trong trng hp khen thng)- Cc chng t lin quan khc

30. Chng t iu chnh:

- Chng t ghi s- Gii trnh l do iu chnh ca cn b k ton c ph duyt ca lnh o Ban/Phng.

- Ti liu chng minh thng tin ng (nu c).

- Bn sao chng t ghi s sai.

31. Chng t k khai thu:

- Chng t k khai thu sp xp theo th t: Giy np tin vo Ngn sch nh nc, T khai thu, bng k.

- Chng t k khai thu c sp xp th t theo thng trong nm v s dng t chia file ngn cch gia cc thng.

Mu BM01/Q-TCKT

Cng ty/Ban:

BN NG K CH K MU

H v tnn v cng tcChc vCh k th nhtCh k th haiNgy hiu lcXc nhn Trng n vGhi ch

Mu BM02/Q-TCKT

Cng ty:

S GIAO NHN CHNG T

(Nm )

Ngy/thngGi giao nhnChng t giao nhnNgi giao (K, ghi r h tn)Ngi nhn (K, ghi r h tn)Ghi ch

Loi chng tS lng

1234567

Ghi ch:

- S ny c m ti bn giao chng t k ton

Mu BM03/Q-TCKT

Cng ty:

BNG LIT K CHNG T PHT SINH

Thng ..../20..

STTS bt tonNi dung bt tonNgi lpGhi ch

Ghi ch: mu ny in t chng trnh K ton. Phng php lu tr theo bt ton pht sinh

Mu BM04/Q-TCKT

Tn n vCHNG T K TON

THNG 10/2011

Thng ghi s ca chng tTP 2/8

S th t ca quyn chng t (2)

trong tng s quyn chng t ca thng 10/2011010801000 - 010801030

S chng t u tin - S chng t cui cng trong quynGhi ch: Phng php lu tr theo bt ton pht sinhMu BM03/Q-TCKT

Cng ty:

BNG LIT K CHNG T PHT SINH

LOI CHNG T:

Thng ..../20..STTS bt tonNi dung bt tonNgi lpGhi ch

Ghi ch: mu ny in t chng trnh K ton. Phng php lu tr theo nghip v k ton

Mu BM04/Q-TCKT

Tn n vCHNG T K TON NGN HNG Tn tp chng t theo phn loiTHNG 10/2011

Thng ghi s ca chng tTP 2/3NHS th t ca quyn chng t (2)

trong tng s 3 quyn chng t ngn hng ca thng 10/2011

10/10/2011 20/10/2011Ngy ghi s ca chng t u tin v chng t cui cng trong quynGhi ch: Phng php lu tr theo bt ton pht sinh

Mu BM05/Q-TCKT

Cng ty:Ban/Phng:

DANH SCH N SA I NGH GHI NHN DOANH THUNgy .thng ....nm 20.Knh gi: Ban/Phng k tonSTTS n bo himS n bo him sa i ngh ghi nhn doanh thuThng tin sa iGhi ch

Ngi nghLnh o Ban/Phng/cp c thm quyn

Mu BM06/Q-TCKT

Cng ty:

S THEO DI LU TR H S, CHNG T K TON

S th t thngTn h s, chng tNm pht sinh

6