
 !"#$% &'
Luận văn
Kế toán tiền lương và sự
ảnh hưởng của tiền lương
đối với người lao động tại
công ty may An Giang
 !"#$% &(
Mục Lục
)*"*+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++(
$ ,- /01-2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++3
4 56-2/!467"8"19-:;<=-/:-"56-2+++++++++++++++++++++++++++++++++++++++3
'+>?@ABC&DE!++++++++++++++++++++++++++++++++3
'+'!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++3
'+(4C&DE!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++3
'+(+'FG?HI!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++J
'+(+(FG?K!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++J
(+4LM!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++N
(+'&E!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++N
(+'+O4LME!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++P
(+(&EQR?!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'S
(+(+'>?@LM!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'S
(+(+(4LMEQR?!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'(
(+O&C!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'T
O+UQVW@Q*XQ!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'T
O+'!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'T
O+($VW!++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++'S
O+O$*XQ!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++''

&
p #{ |}?b~E{
Kr
|•b~
|
€EI
&
p
|{
e#~
&L
Q~&E}
C
E •

~
E# •
Qr
{ •
E
b
E ‚
&•b•
~ •ƒe#„K~#„••b~
E |‚
•b~ H…{ #„
k+ &•b~ |E
••?{E
C
E

Q#•
bƒQ
b~
b
E ?b~+
&
E
C
E
#rƒ
|{
C €
#„~
€
E{Q
~‚
&D
E •~
e#
&ƒr|•bƒ
HE?
•
H•b
 #„E
C
Er|~

&• &

b~

e#KE|‚•ƒ•
p #„
€
E{Qr
VI†Š†‹?QŒM
•pKK&DkŽckŒQW†~•QGH#XM
•+jkWXK€‘€&!?’
?>&?b&†LKC•>#??#C?
W#“”?QM#Œ#c##’+L•kr
C€LMKK
LMC?Xe#&’Œe#KŒe#Kk
?p•rRjr&…&‹+
-KKr~Q&G–†IC’Cz#jr
Q&G?fCr?e#k#K?
€>Qk&c?#‚jQWLQfQ&G—
&†€>Q?H#XQG?D>e#K?
 WQ Dr b †”r &… & X      C &D E
+0~€†XCLfL€>QrLM
     # Y f      e#€
>Q+L
EE
•b
Q„ &„

•b•

|{ •|E 
e#
p?
#„ ~

|
•?{ KEp## |˜
&
| b~~
€
E{Q
&H#
E
E{
K+
h# Q~••KEp## &Epr
E?
|…ƒ |E•“KẾ TOÁN TIỀN
LƯƠNG
VÀ
SỰ ẢNH HƯỞNG CỦA TIỀN
LƯƠNG
ĐỐI VỚI
NGƯỜI
LAO
ĐỘNG TẠI CÔNG
TY
LIÊN
DOANH MAY AN GIANG”
•? |Ep
•
•

#{ c
E{Q

1.1 Tiền lương:
†G#>†”&`M?
I†‹&&e#&LH#XC€WEC
e##~+
WH`EK#
WXW?š+LkD
Ce#prjQGHIrke#>&Q
>>WDp+[#?e#>Q*#
KQ™QXKW&‚b*b
e#A&fH#XC€+
#Y#jQK#r—?
K#QDX#c&`fQR?*r€`*€
€>QH#X&r€k€>Qa€*>#e#M
”?C>?QDrdD–K`rd#jQ
+
1.2 Các khoản trích theo lương:
FY?!
UFG?HI+
UFG?K+
UQDb+
 !"#$% &J

1.2.1 Bảo hiểm xã hội:
"C?W&&WQy
>€?#rfr†>>QrrCkCd“gG
W  C&WXQKra€* 
&e#&L?H#XC€f`Qke#z†
G?HIEe#K`+[#zKWL†”&DE›>
(Sœ&cZXQ†jQ&” •'3œD
QDH#XC€r3œ‚f€kkQŽ+

ž Ÿ> Z>Q*
XQ•#kŽ¡
U#Œ!&?#Œ?>+
#Œ •


'(

3(#Œ
UK!&?K?>+

 !"#$% &q

K •
(JK
D €

*!)pck3(SrSSS¢
)MK•3(SrSSS¢(J•(SrSSS£_?>(SK&
qc&q!(SrSSS

(S•
TSSrSSS
U!&??>+
 •
K
q
2.1.3 Các hình thức tiền lương theo thời gian:
U E!dM ?>r
?M†rCQ*XQGD&+

?>

DXOSœ
¤O3œ
!E'rg#3r-`g`'PN¢4$
¥O3œ!?MDX†”O3œrQ€*&WQ?>c*
†c?—qK&c&'rCbQp†>LM&
+
¥OSœ!?MDX†”OSœrQ€*&WQ?>
†c?‚frCbQp†>LM&+
2.2 Trả lương theo sản phẩm:
2.2.1 Khái niệm – hình thức :
"LM&dMWrX
WQR??&+ LMKG>~W&
€W?
fWKc#Œ#XWIe#K`¦+
4bM!
"•[

g
&k!
L &+
Qi WQR??bKfW+
Đg QR?+
>&EQR?Q?†#C>#!
U $ H `   ` ?M ?  D H   
+~KE?šHD>Q•Q€*QR?C#+
UZM>?#CcQR?C`QrDHrCc
e#Kf†‹iQR?CbfXW&CD+
Đ •

Đ •
)MEK

•'SS CŽ
g

'SS

(J
Đ •
Z?>•KKŽ
f&?QR?
D 

€*

!) WkK†jTrH#XWNSSQR?
& r † Z     ? (Sœ Z  r 
W†j?'SSrSSS£>iW†j'W†jT'!'+T
£`?MW(SQR?&?+
2!
(S

'SS

(J
UTiền lương sản phẩm gián tiếp!LMKWQ€*G&
bpQ*r?ib>Q**bpD
ai&QpHr†€¨?K?k“
4bM!

Đg 
(SSrSSS•'SS (SŽ
Q •
3

(J

(S

'SS
• P(+O
¢Q
ZQR?bp&QH#X!
•(S

'SSœ

(Ž •(S

'(Sœ

(Ž •(S

'TSœ

'Ž•''JQ
LQ•''J

P(+O


 B *  - -Ž G      ?> f
€>Q—?d?&c+?fCDDjX
k€*&XD&>QXX#>
b>+
 !"#$% &'S
4kLM#pK!
d#XrXW!=Q€*C>
?M&#†LWrXWQR?¤€`*+
C>?!=Q€*Ca€*C>?
fjr#Kc>#rk€*?QR?€`*?©
?†X#WEKc#Œ#+
C!=Q€*CkCr
CB#jrL?&QQQ?k€*?pd#X
r?¤pXWQR?r€`*+
ECe#fC€#€>Q!
=Q€*C€>Q?dkr&€>Q
•W?QŒ€€f+ LMKWQ
€* &pc # e#Ar#ad?¤ #d?~K E
MZCfC€€>Q+
L?W#Mrc#*rCACWWQY?!
=Q€*pcL?c?W`yc#*?r>#
CrCACc?WWQY€>Q¤kf
Ck€*?dW#j€>Q+
?†Kb!=Q€*C?>
KbW?Me#K`€>Q+
‚&#rjp?€>Q!=Q€*C
 kQ** &€>QWe#?
X`rD€*(3¤OSd?£¤Ckif
&…&I?d#KD€>Q+
3.2 Phúc lợi :

`#!
)M >
)MQ*XQ
>
—K'¢T¢'PPO
' S+' Nr(SSY
( S+( 'TrTSSY
O S+O ('rJSSY
T S+T (qrSSSY
3.3.4 Phương thức trả phụ cấp độc hại nguy hiểm:
DE?>&+
 !"#$% &'(
4.Kế toán các khoản phải trả công nhân viên :
4.1 Chứng từ kế toán :
gkfM—#!†X?brQ#H
jQR?¤CWb>rQ#y†
G?HI“
4dMM—&crCDrr&WXQ
Q&jQ†r†
††G?HI+
4.2 Tài khoản sử dụng :
OOTŠQ&bpc•
-ª 334 4«
U4CI&rIM4-+
U4CCX#&—4-+
U4CQ&4-+
U4C‚Q&4-+
4.3 Sơ đồ kế toán tổng hợp :
''' OOT J((
4C

-WJT( 3rSSSrSSS
-W(T' JrSSSrSSS
4kOOT ('rSSSrSSS
5. Kế toán các khoản trích theo lương :
5.1 Tài khoản sử dụng :
a€*COOqŠQ&rQQCŠQL
LjQQpQe#z†G?HIr†G?KrCQDb+
COOqkCXQ(#!CQDb•OOq(Žr
†G?HI•OOqOŽr†G?K•OOqTŽ+
-ª TK 338 4«
UF h Q&4-£C
CQDb f `£ 
CF h rF ]r 4gIQ+
U&DF h rF ]r$4gD
  QD f   H#X C
€rCX#&—bp£
CQ&C+
D 

€

*!•QD€*&cŽr&DF h rF ]r$4gE›>'PœD
QD
-WJT' 'Pœ

'SrSSSrSSS•'rPSSrSSS
-WJT( 'Pœ

3rSSSrSSS• P3SrSSS
-W(T' 'Pœ

C§f+
)M&D&
yQ™Q
bpH#X
D
• Q&

bpH#X
•Ž
y>&D&
y
Q™Q
6.1 Tài khoản sử dụng:
OO3Š4QDQ&•
-ª TK 335 4«
U4QDQ
U g# y QŒ  c >  i
CC&D
&+
U4CQDIW&D
&QDfh0+
U4CQDIWD
QDh0
Q+
6.2 Sơ đồ kế toán tổng hợp :
OOT OO3 J((
N('
yQ™Q
Q
&D

+k’•kkQ?LQ**Q&Gb
KXK‚‹†QjCQ•?&…e#K`
--–>bC+-#?
W#Kr€>Q•€‘€†?*c#†
!#Vpcr€#K&Lipc‹rCDD
cpcQMKc#Œ#QQ#j+
CHƯƠNG 2: KHÁI QUÁT VỀ CÔNG TY LIÊN DOANH MAY
AN GIANG
1. Lịch Sử Hình Thành Công Ty Liên Doanh May An Giang:
_2?y?pK-?Fr?~#Kc
pKVE*?~&#KH#Xb>QgYF”
b4a#"k#+
g¤G?H#Xb>QK#cWH#XjQ
&#    ?~ *r   qS œ Z    HI + -r
iWKCI¤?~H#XrI#f
Hr•€©L&f—#CCV?~*
KH#Kca€*Cbr€k’ŒQ#KG
 CGC?+[#krGH`?d¤G?
&yrGe#KL&f€—€©fX
>QC™EQ>fHIrYG€fk
X#CrGkQQŒpyHpK€X
k#r4bKc€?K_2&r`c€
i  € >Q - -!  4b K ?K H#X CR# _ 2 
4bK?K-Fˆ+4bKkLMfCjQrW
 jQEe#K` SS(OPT¢2$0-S( K 'P O d?'PPN
1F-0y_2c’4bKc€?K_2+
LMi#!c€`#e#A gY[#
&`€`a&+
g'S¢(SS(rE&1F-0y_2•Q
HQ f  € >Q & ` † y”?  f & &

P&QCAWQYb?KH#XCR#¤Kb
H#XCR#K&QH#XQR??K?¤c#*”?kQQŒ
d€#bKr”?€fkf`Q+
$XX#fW#jrkQQŒdc?pr?†
4FU4-fbK–e#KX—&
y+
PFC?dGQ&G#Yr–
a€*k>#e##YrGH#X?&e#?bC€r
?&‚B*&>?--rd€ŒD–KbK
KQ&Gi?f+>Dre#Dr
 Dr    “€ b K e# Ar ?  & b 
Qp Q E r ? † b †” HIr Cb —  f
CMr†Y€¨p&L>Q*rdkG4FU
4-bK+hpK€bbKCWQ`Q
€©4FU4-AM†>r&jHIr†>hI
4-B?&‚B*e#Q‚+
PgWKr?C&cf-p -f_
2r€&&KWrka€*€X#&c+

Trích đoạn Nguồn Nhân Lực Và Cơ Cấu Tổ Chức Của Cơng ty: Tình Hình Hoạt Động Sản Xuất Kinh Doanh Của Cơng Ty Trong Những chỉ tiêu chủ yếu năm 2004: Cách tính lương, thanh tốn lương và các khoản trích theo lương

---