9.
Nguyen t~c va phuong phap ghi nhan cac khoan du phong phai tra : Theo k~ hoach, hop d6ng10.
Nguyen t~c ghi nhan v6n chu so htru-
Nguyen t~c ghi nh~n v6n dftu tu chu so htru, thang du v6n c6 phan, v6n khac cua chu so htru :+ V6n dftu nr cua chu so huu : Ghi nh~ theo v6n thuc g[r]