KE TOAN TAI CHINH DOANH NGHIEP TIEN VA CAC KHOAN TUONG DUONG TIEN

- Mua doanh nghiep thong qua phat hanh c6 phieu:- Chuyenl1Q'thanh v6n chu so hfru:b.Mua va thanh Iy cong ty con hoac don v! kinh doanh khactrong ky bao cao.- T6ng gia tri mua hoac thanb Iy;- Phan gia tri mua hoac thanh Iy diroc thanh toan b&ng ti~n vacac khoan ttrong duo[r]

1- ChS d(> kS toan ap d\lng: chS d(> kS toan Vi¢t Nam (theo Thong tu 200/2014/TT-BTC)2- Tuyen b6 vS vi¢c tuan thu Chu.in mvc kS toan va chS d(> kS toan :Cong ty da ap d\lng cac chu&n mvc kS toan Vi¢t Nam va cac van ban hu6ng d&n chu&am[r]

"c-----VII. Thong tin b6 sung cho cac khoan m •••c trinh bay trong bao cao luu chuyen ti~n t~(80'11 vi tinh.dong)3~.Cac giao djch khong b~ng ti~n anh 11U'6'n~d~n bao cao IU'u chuyentien t~ va cac khoan tien do doanh nghi~p nam gift nlnrng khong dU'Q'csir d •[r]

- Chi phi sua chea Ian T8CB phat sinh mot Ian qua Ian.Vi$c tfnh va phan bo chi phi tra tnroc dai han vao chi phi san xuat kinh doanh tcrng ky hach toan dvqc can cu vao tfnh chat,rmrc d¢ tlIng leal chi phi d~ chon phLfong phap va tieu thirc phan bo hop IY.Chi phi tra mroc duoc phan bo d[r]

da thu hoac se thu duoc sau khi tnJ>di cac khoan chiet khau thuonq mal, qiarn gia hangban va hang ban b] tra 1khi ghi nhan doanh thu:Doanh thu ben hangDoanh thu ban hang duoc ghi nhan khi cac rui ro tronq yeu va cac quyen sa hCru hang h6ada duoc chuye[r]

BAO CAO KIEM TOAN DOC LAPKinh giiri:CAC CO DONG, HOI DONG QUAN TRI VA BAN TONG GIAM DOCCONG TY CO PHAN XAY Dl/NG VA GIAO TH6NG BINH DUONGChung toi da kiem toan Bao cao tai chinh kem theo ciia Cong ty co phan xay dung va giao thong Binh Duong,duprc lap ngay 10 thang[r]

can cCrvao tfnh chat,mCrcd9 tLrng 109ichi phf de chon phLIong phap va fieu thCrcphan bo hop IY.Chi phf tra truce dLICJCphan bo dan vao chi phf sanxuat theo phLIong phap dLIang th~ng.8. Nguyen tac ghi nh~n chi phf phal tra:- Cac khoan chi phf thuc te chua phat sinh nhLIng dLICJCtrfch tr[r]

Lira chon cac chinh sach k~ toan thich hop va ap dung cac chinh sach do mot each nh~t quan;•Dira ra cac phan doan va iroc tinh k~ toan mot each hop ly va than trong;•Lap cac Bao cao tai chinh tren nguyen t~c heat dong lien tuc.Cac thanh[r]

Xf&c tinh ke toanV i e c lap bao cao tai chinh hgp nhat tuan thu theo cac chuan muc ke toan Viet N a m , hethong ke toan Viet N a m va cac quy dinh hien hanh kliac ve ke toan tai V i e t N a m yeucau Ban G i a m doc phai c6 nhimg uac tinh v[r]

e. Cae khoan eho vay: Gia tri ghi nMn la gia gia g6e va trieh I~p dl,l phong theo ehe dO hi~n hanhd. Dau tll vao COngty con, Cond ty lien k€t: Vi~e xae dinh COngty con, COngty lien ket dllr;Jethl,le hi~n theo quy djnh henIMnh eOngnhll Chuan ml,le k€ t6an s6 07 " K€ t6an va cae <[r]

- N~yen11- Nguyen tic va phucrng phap ghi nh~ doanh thu:D?an!t thu ba!1 hang duQ'c ghi OO~n~i do~nh n~hi~p c6 duQ'~ IQ'iich kiOO t~ tir giao dich banhang va so tien thu ve duQ'c xac diOO tucrng doi cMc chlin. t~i thm diem ghi oo~ doanh thu dcrn vi diihoan thanh vi~c chuyen giao phAn 16[r]

- Rui ro v~ gid kh dc la rui ro rna gia tri hop ly hoac cac luong tien trong tuong laicua cong cu tai chinh se bien dong theo nhirng thay d6i cua gia thi truong ngoai thay d6icua liii su~t va ty gia h6i doai.Cong ty c6 rui ro vS gia ca nguyen v~t lieu xay dung do thuc hien ca[r]

爾0■ ya cac κヵOぅ ″fmg(■っαngrPr′ δ丁 n va cac khOan tLPα ng duα ng‖ ёn bao g6m lan mattalqu,va Jさ ngむ i ngan hangi caciёkhOan dau tu ngan han c6 thOl han goc khOng qua ba thang,co tinh thanh khoan cao,c6kha nang chuyё n d6i dё dang thanh cac lLPon[r]

Tai ngay ket thuc nien de) ke toan, so du cac khoan muc tien tg co g6c ngoai tg duqc dinh gia taitheo ty gia mua vao cua Ngin hang Throng mai co phAn tai thoi diem lap Bao cao tai chinh. Tat cacac khoan chenh lOch ty gia thtrc to phat sinh trong nam va