THUC TRANG CAC CHI PHI LIEN QUAN DEN HOAT DONG VAN TAI GIAO NHAN VA BAO HIEM HANG HOA XUAT KHAU CUA...

Chi phi tra truac. dai han bao gem cac khoan phi bao hiem cho cac khoan vay dai hen; chi phi huydong, phi bien doi va phi co dinh hap dong bao tri may mac, thiet bi; chi phi trung tu Nha may dienChu trinh Hon hop Nhan Trach 2; chenh lech ty gia[r]

tal san can mQt thai gian tvong doi dai de hoan lhanh dira VaGSLrd~ng hoac kinh doanh diroc cQng VaGnguyen gia tal san choden khi tal san d6 dua VaGSLrd~ng hoac kinh doanh. Cac khoan thu nhap phat sinh tcrvlec dau tv tarn thai cac khoan vay dirccghi giam nquyen gia tai san c6 lien q[r]

dlJ'Q'cghi vao bao cao k~t qua hoat dOng kinh doanh ri~ng giQ>anien d¢ cua COng ty. Cackhoan phan phOi khac dlJ'Q'cxem nhu phan thu h6i cua cac khoan dau tu va dlJ'Q'Ctrli vaogia trj dau tu.10. f)§u tv vao eac cong ty lien ket- Cac khoan dau tlJ' vao[r]

Mau so B09a-CTCK12. Cdc nghiep vy bang ngoyiCac nghiep vu Oat sinh bang cac dan vi tien to kha.c vai don vi tien to ke toan cua Cong ty dugc hach toantheo ty gia giao dich tren thi twang ngoai to lien ngan hang vac) ngay phat sinh nghiep vu. Ti ngay ket thusky ke toan nam, cac k[r]

cae khoan ti~n vay, nQ thue tai chinh cua doanh nghi~p. 13. Nguyen t~c ghi nh(ln va v6n hoa cac khoan chi phi ai vay : - Nguyen t~c ghi nh~n chi phi oi vay - Ty I~ v6n hoa dUQc SLr dl)ng d~ xac dinh chi phi di vay dUQc v5n hoa trong ky 14. Nguyen t~c ghi nh~[r]

lei phai lap ke hoach va thvc hien cong viec kiem toan de dat dugc su dam bao hop lY rang bao cao tai chinhkhding c6 cac sai snt,trong yeu. Gang viec kiem toan bao viec kiem tra, tren se chin mdu, cac bang thingxac minh cho cac s6 lieu va cac th6ng tin trinh[r]

khach hang tin twang va ung WO. Day la y6u to rAt thuAn Igi giap Cling ty c6 kha !tang canhtranh sau khi chuyen sang hinh thirc C8ng ty co phAn.Nu& sach la thir hang Ma kh8ng the thieu voi tat ca mai nguai, mQi nganh, khi nen kinh4 ngay cang phat trien thi you au, doi hoi ve van de nu[r]

tiep tuc mo rong quy mo kinh doanh mat hang gas, bia, nrou - mroc giai khat.- Giao chi tieu k~ hoach cu thS d6i voi tung phong, ban, donviec nguoi lao dong.vicosa, tao dQng lire lam- Ti~p tuc duy tri va phat trien cac loai hinh dich vu,2/. V~ heat dong d~u nr xay dung - kinh doa[r]

Chi phi di vayChi phi di vay bao g6m lai tien vay va cac chi phi khac phat sinh Ii~n quan trvc ti~p d~n cackhoan vay cua COng ty va duoc hach toan nhu chi phi trong nam khi phat sinh.3.8Dau tU'ch(Pngkho{m va cac khoan dau tU'khacDau tU'[r]

4. Ghi nh*n va khau hao tai san co d!nh:Tai san co dinh duqc ghithea gia goc. Trang qua trlnh Slrthea nguyen gia, gia tri haa mon luy ke va gia tri contai san co dinh duqc ghiKhau haa duqc trich thea phucmg phap dub'ng thing, thai gian khau haa duqc xac dinh phu hqp vaiThong tu so 203/[r]

II. Nguyen tic kB toan chi phi tra tnroc.Cac chi phi tra truce chi lien quan dBn chi phi san xu~t kinb doanh cua mQt nam tai chinh hoac mot chu ky kinb doanh duoc ghi nhanla chi phi tra tnroc ngin han va duoc tinh VaGchi phi san xu~t kinh doanh[r]

ban thi CU(tren 12 thang)(duqc v6n boa), bao g6m cac khoan Iaivay, phan b6 cac khoan chiSt khfruphv tr9i khi phat hanh traiphi€u, cac khoan chi phi phv phat sinh lien quan t6i qua trinh lam thU t\}c vay.2.8 . Chi phi tra tru-6·cCac chi phi tra tru6c c[r]

Ut khoiin doanh thu nh~n truoc cua khach hang. can cu vao so tien cua khach hang da trii truac cho m(>tho~c nhieu ky ke toan ve cho thue tai san.9. Nguyen tile ghi nh~n von chu so hfi'ncan cu vao von do chu sa hfru dau tu vao c6ng ty, tlnh hinh tang giiim von dau tu cua c[r]

10. Nguyen t~c ke toan no phai traCac khoan phai tra ngiroi ban va khoan phai tra khac th€ hien thea nguyen gia.11. Nguyen t~c ghi nhan yay va no phai tra thue tai chinhCac khoan yay ducc ghi nhan thea gia g5c12. Nguyen tic ghi nhan va v5n h6a cac khoan chi phi di[r]

Doanh thu duqc ghi nhan tuy thu¢c vilo timg truong hop cv th~ :- E>6i V01 cac san ph~rn, dich vv dii nghiern thu, quy~i toan toim bb kh6i luqng hoanthanh, doanh thu duqc glli nhan tren ca sa xac nh~n kh6i luqng hoan thanh, bien banquy€t toan, ban giao san ph~m hoiln thanh duoc b[r]

dich khac duqc ghi nh~n theo gia gbc. Chi phi nay bao g6m cac chi phi dn thi8t c:r~ hlnh thanh tai san baog6m chi pi i xay l~p. thi~t bi, chi phi khac va chi phi Hli vay c6 lien quan phu ho-p v6-i chinh sAch k~ toanci:a Timg C6ng ty. Cac chi[r]

Chi phi di vay dtroc ghi nhan vao chi phi trong ky. Trtrang hop chi phi di vay lien quan tvc tiep denviOc dau hr xay dung cac tong trinh trong giai doan dau to xay dung ca ban da dang chroc tinh vao gia tricua tai san do. Khi ding trinh hoan thanh thi chi phi di va[r]

Mau so B 09a — DNOBan hanh theo Thong tu so 200/2014/TT-BTCngay 22/12/2014 dm BO Tai ChinhBAN THUYET MINH BAO CAO TAI CHINHQuf 1 Nam 2016I. D2W DIEM HOAT DONG CiJA TONG CONG TY1. Hinh thfre se' him winTOng C8ng ty co phAn Xay lip DAu khi Viet Nam dtrqc thanh lip tren ca ser co phAn hoa[r]

Bao cao kiem toan Ye Bao cao tai chinhChung tot da kiem toan Bao cao tai chinh kern theo cua Cong ty CO phan PhOng chay Chi.ra chay va Dau to Xay dungSong Da &roc lap ngay 20 thang 03 nam 2015, to trang 06 den trang 25. bao g6m: Bang can doi ke toan tai ngay 31thang 12 n[r]

IV. Cãe chitin sAch 1{6 toan ap citingI- Nguyen tic ghi nhan cac khoan lien va cac khozin Wang throng den.: Cac nghiep vu kinh to chive ghi nhanva lap bac) cão theothIn Nil den to sir dung trong ke tOanPhtr(7ng pilaf) ditty& dOi cac deng tien[r]