AT AMP VSLD CAC NUOC KHU VUC TREN THE GIOI VA O VN

Ban Giarn doc Cong ty chiu trach nhiern v~ viec lap va trinh bay trung thuc va hop Iy bao caotal chfnh cua Cong ty theo cac Chuan rnuc Ke toan Viet Nam, Che d(>Ke toan (Doanh nqhiep)Viet Nam va cac quy dinh phap Iy c6 lien quan den viec lap va[r]

ngay 24 Mang 10 nam 2008 cua BO Tai chinhCONG TY CO PHAN CHUNG KHOAN DAU KHf• 18 Ly Thuiing Kiet - Hoan Kiem - Ha NAiBAO CAO Ltru CHUYEN TIEN TE(Theo phuomg phap gian tiep)Qui, I nam 2014Chi tieuI. Liru chuyen tien tir host dAng kink doanh1. L•i nhuan trt••c thue2. Dieu chinh cho cac khoin- K[r]

chung toi la dira ra y kien v~ bao cao tai chinh rieng dua tren k~t qua cua cuoc kiern toan.hanh kiem toan theo cac chuan mire ki~m toan Viet Nam. Cac chuan rmrc nay yeu c§u chungrmrc va cac quy dinh v~ dao due nghe nghiep, lap k~ hoach va thuc hien cuoc kie[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 chenh lOch do dinh gia Jai duqc g[r]

bao h3nh san phi m, hang hoa, cong trinh xay lap tai doanh nghi~p " .3.6HANG TON KHOHang t5n kho clugc xac clinh tren CCi So' gia thiip hon gifra gia gbc va gia tri thuin c6 thf thl,fchien clugc. Gia ff,6c hang tiln kho bao giim gia mua, chi phi nguyen vat lieu. tn,rc ti8p, chi philao[r]

Gia trj ghi so cua cac khoin dau ttr vao cac Cong ty con, Cong ty lien doanh lien ket duqc xac djnhtheo gia &Sc.Dv phong giam gia cac khoan diu to duvc lap vao thai diem cuei ky cp the nhu sau:- DOi yeti cac khoan du to vao Cong ty con, Cong ty lien doanh l[r]

hlnh ho~t d9ng, k~t qua ho~t d9ng kinh doanh va tlnh hlnh luu chuy~n tiSn t~ cua Cong ty cho k:Y k~ toan tirngay 01 /01 /2012 d~n 30/6/2012. Trong qua trinh l~p Bao cao tai chinh, Ban T6ng Giam d6c Cong ty cam k~tda tuan thu cac yeu cfru sau :Ll,l'a chon cac chinh sach k~ toan t[r]

2- GIAp VAN NGHlAKi€m3- PHUNG ANH DUNGKi€m soat vienBien ban th~m dinh dtf9C l~p tren co sd Bao cao tai chinh hoat d('>ngsan xufft kinh doanh nam 2013 cuaCong ty, s6 sach va cac bao cao, thuyet minh co lien quan.Ke't qua tMm dinh nhu sau:1- Tinh hlnh quan 1,9 va[r]

5-10Thiet bi dung cu quan ly3 — 105. Tai san c6 dinh vo hinh.Quyen sir dung &itQuyen sir dun§ &it &roc ghi nhan la tai san c6 dinh vo hinh khi Cong ty duqc Nha ntrac giao dit cothu tien sir dung dat hoac nhan dtroc quyen sir dung dat[r]

Ho?t ttQng xuit khAu lao dong (theo quy tllnh cta ph6p lu{t vi theo ty quy6n cia T6ngC6ng ty S6ng Di);Dich vu nr vAn du hQc;Xuit nhip khiu vi kinh doanh: Vat tu, thiiit bi c6ng nghQ x6Ly drmg, miy m6c thi6t bi, nrli€u san xuit, tu liQu ti6u dr)ng; X6y dgng c6c c6ng trinh din dyng, c6ng nghiQp, giao[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]

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 chi lien quan den chi[r]

khoan rntic tai san va ncr phai tra. Gia tri caa time thu nhap 'loan iai dagc ghi nhan dira tren each thacda kien,thu hoi hoac thanh toan gia tri ghi so caa cac khoan rnkic tai san va nç phai tra sr clang cac macthue suat có hieu Ikrc hoc ca ban cc') hieu hie tai n[r]

received the land use right certificate. The land use right is amortized. using the straight-line methodover the lease period (46 years).Pb~n m~m vi tinbSoftwareGia mua cua phfin m~m vi tinh mai rna phfin m~m nay khong pMi la mQt bQ pMn gftn k~t vai phfincung co lien quan thi dUQ'c v6n hoa va[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]

Ban Tong Giam dOc xac dinh la cen thiet de dam bao cho viec lap va trinh bay bac cao tai chinh tOng hopkhong co sai sot trong yeu do gian In hoac nhem len.Trach nhitim cua Kiem toan vienTrach nhiem cua chOng toi la dira ray kien ye bac cao tai chinh tong hop dkra ten ket qua dm cuOc kiemWan.[r]

Phuonq phap hach toan hang t6n kho: ke khai thU'ang xuyen.Phuonq phap I~p dl,l' phonq giam gia hang t6n kho: so dl,l' phonq giam gia hang t6n khoduoc I~p 113so chenh I$ch giua gia goc cua hang t6n kho I&n hon gia tri thuim co th~thl,l'c hi$n dU'Q'ccLla chung. Gia tri thuc\n co[r]

2CONG TV CO PHAN NAGAKAWA VI~T NAMBAO CAO COA BAN TONG GlAM DOC (ti~p theo)Tu v~n, moi gi6i, d~u gia b~t d(>ng s~n, d~u giXay d1,mg nha cac lo~i;Xil.y dvng cong trinh ducmg sit va dtrcmg b(>;Xay dt,mg cong trinh cong ich;Xay dt,mg cong trinh ky thu~t dan d1,[r]

(vi)kl totin iliJi vui h(J'JJ nhdt kinh doanh giwa ctic iiO'n vi a&ng ki€m sotitChinh sach ap dl,mg trong bao cao tai chinh ho;rp nhit giii'a nit\n ilq cho giai iiO\ID san thling k~tCO' sif h(lch totinthuc ngay 30 thang 6 ni'im 2013Trong nam, Cong ty da mua 80,7% c6 phdn cua Co[r]

gia trtr di dlf phong phai thu kh6 doi.•c.,khi gia tri thi tnr•dS danghan Ia cho m1,1c dfch dfru tu hay Ia cac ml)c djch khac.frng cac cam k€t chi•Cac khaan tLrHang tAn khoHang t6n kho duqc phan anh theo gia th&p han gili'a gia g6c va gia tri c6 th€[r]