TRƯỜNG ĐẠI HOC VINH KHOA KINH TẾ  NGUYỄN THỊ HƯƠNG  KHÓA LUẬN TỐT NGHIỆP ĐẠI HỌC HOÀN THIỆN CÔNG TÁC KẾ TOÁN BÁN HÀNG VÀ CÔNG NỢ PHẢI THU TẠI TỔNG CÔNG TY CỔ PHẦN VẬT TƯ NÔNG NGHIỆP NGHỆ AN NGÀNH: KẾ TOÁN Lớp:47B1 – Kế Toán (2006-2010) Giáo viên hướng dẫn: Nguyễn Hoàng Dũng VINH, 2010 Khóa Luận Tốt Nghiệp Đại Học Vinh SVTT: Nguyễn Thị Hương Lớp 47B1 – Kế Toán  DANH MỤC CÁC CHỮ VIẾT TẮT KÝ TỰ DIỄN GIẢI     !"#$%&' ( ) )*+ ! , ,-& . // / 0 +1 23 2$450 6 & 7*8 3 & 98:50  ;9<#$  & 98  $=': ,> ,8* ?"@A-  : B C :DEF ) &*G0'H  IE !  & 98J% ) & 98G& % 6 &=7* DANH MỤC CÁC SƠ ĐỒ TÊN DIỄN GIẢI TRANG K5 L M 64* ':&NO*EK7(7+  EP@$(  K5 L M 64* ':&NO*EK7 ?"7(50 7Q  K5 L MR 64*N&O*EKST 4 U K5 L MV 64*N&O*EKS+ L 5 W + L  X K5 L MU 64*N&O*EKS+ W Y Z "[+ W * \  X K5 L MX 64*N&O*EKS5+ Z D \ 7 \ E W  K5 L M 64*N+ \ + L O*EKE \ $( W + L K L  Y \ Y Z   K5 L M 64*G*+$N+ \ + L  Z N Z  K5 L M 6( \ *+ \  W K Z G*+$N+ \ + L '+ L $Y \ G Z   K5 L M 64* 47]$EK"%  K5 L M 64* 8" &N  K5 L M 64*&NN08D%  K5 L MR 64*8 $7& R K5=MV %*7*8GT^8 $7_5^ U K5 L MU 6( \ *+ \ N+ \ + L '+ L K Z + W $O*` L E \  E \ E L  9 W  K5=MX %*74*N&'&F8 $O*a S74*"  K5=M K5=SN-"b$8D \ ;+ RR K5=M SN-"74*;+ R K5=MR %*74*N&'&F8 $%   V K5=MV 2$a$b$aN& VR Khóa Luận Tốt Nghiệp Đại Học Vinh K5=MU / + 5*%b$a74*N& VR SVTT: Nguyễn Thị Hương Lớp 47B1 – Kế Toán U DANH MỤC CÁC BẢNG BIỀU TÊN DIỄN GIẢI TRANG , ?$M aaD+*5-1"[ RX , ?$M aa& 98[$=':;+1"[  R , ?$MR c ($+*;+1"'& R , ?$MV / +*G !"B"74*% 5K'0 V , ?$MU / +*G !7+ N*G+"H7& VX , ( W $MX ` \  ( \ $Y Z 7*D( Z 9 \ R V , ?$M .N87(. &dO+efg V , ?$M .N87(. &6R U , ?$M .N8F ':&@$]N U , ?$M / +*G !. Nab$Y U , ?$M U , ?$M .9  4hi74*6XR UR , ?$MR / +*G !@O"9 6XR UV , ?$MV .9 6XR UV , ?$MU .F5="$+N UU , ?$MX ._+5K//9:VXX U , ?$M / +*G !Sj@$]&9:U U , ?$M ._+5K//9:UR X , ?$M / +*G !Sj@$]&9:VXR X , ?$M .N8FN&6R X , ?$M .N8FN&dO+efg X , ?$M / +*G !@O"9  46U X Khóa Luận Tốt Nghiệp Đại Học Vinh , ?$MR .9  4hi74*6U XR SVTT: Nguyễn Thị Hương Lớp 47B1 – Kế Toán  , 4$MV XV , ?$MU XV , ?$MX XU , ?$M XX , ?$M X , ?$M X , ?$MR X , ?$MR  , ?$MR  , ?$MRR  , ?$MRV R , ?$MRU V , ?$MRX X , ?$MR X , ?$MR  , ?$MR  , ?$MV  , ?$MV  , ?$MV  , ?$MVR  , ?$MVV  , ?$MVU R , ?$MVX V , ?$RM U , ?$RM X , ?$RMR  Khóa Luận Tốt Nghiệp Đại Học Vinh , ?$RMV  SVTT: Nguyễn Thị Hương Lớp 47B1 – Kế Toán  MỤC LỤC )kflmnop )kflq3r )kfl,s/,ntd+ fu3vdMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM MCwG*i5B& MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM MfH ($ (S$MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMR RM3: EF'&%"'  (S$MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMV VMEK (S$MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMV UM- G$7*D$IMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMV xq/MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMV CyCdzd/{6o|},}~/~•/€snd •|/)|k/n‚s>dƒ6n)|kMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMV MT 48 S74*N&'&F8 $ *G*+ !98@$]7 G*+MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMU MM6  !"N&'&F8 $MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMU MMM !"'H;+74*N&'+LF8 $MMMMMMMMMMMMMMMMMMMMMMMU MMRM+ *L$W+7(\*+\N+\+L'+LKZ+W $MMMMMMMMMMMMMMMMMMMMMMMMMMMMMX MS74*N&MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMX MMM64* ':&NMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMX MMM6  !"'&@50 ':MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM MM64*G*+$N&'&$]G0'HMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM MMM6  !"MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM MMM3 B$7 ! IG*+$MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMM MMMR$(J74*G*+$N&'&$]G0'HMMMMR MMMV%*G*+$N&'&$]G0'HMMMMMMMMMMMMMMMMMMMU MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMR MMR64*7*8 8"jG*+$MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMR MMRM64* 47]$EK"% MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMR 7$(\)$YLMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMR MMRM64* 8" &NMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMR MMV64*DF $I-MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRR MRS74*F8 $MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRR MRM64*8 $7&MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRR MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRU 6RR MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRU ,hjFMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRX (D! 8"MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRX MRM64*GT^8 $7_5^ MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRX 6  !"MMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMMRX . [O"5Ai5B& " Hoàn thiện công tác kế toán bán hàng và công nợ phải thu tại Tổng công ty cổ phần Vật Tư Nông Nghiệp Nghệ An& quot;5?*&&7*D$I:. thiết phải tổ chức công tác kế toán bán hàng và công nợ phải thu trong doanh nghiệp sản xuất kinh doanh. 1.1.1 Khái niệm bán hàng và công nợ phải thu ,&D&7Y$$: