KE TOAN CHI PHI THUE TNDN.PDF

Quy 3 nam trunc101.040.6821.194.997.969101.040.6821.194.997.969- Di6u chinh CP thue TNDN cua cac narn tnroc vao CP thue TNDN nam hien hanhCQng11. Chi phi thu~ TNDN hoan IlJiVIll. ThOng tin b6 sung cho cac khoan muc trinh bay trong bao cao hru chuy~n ti~n t~BCTC Qui 3-2015 (TT200[r]

. dinh theo phLIong phap ty 1$% giCtachi phf thuc te da phat sinh cua phan cong vi$c da hoan thanh tai m9t thai diem so v6'i t6ngchi phf du toan cua hop dong (ho~c theo phLIong phap danh gia phan cong vlec da hoan ihanh ho~c theo phLIong phat ty 1$%giCtakhoi ILICJngxay lap da hoan thanh so v6'i t6ng[r]

- Doanh thu hop dong xay dl!ng: Phan cong vi~c hoan lhanh cua Hop dong xay dl!ng lam co sa xac dinh doanh thu ducc xacdlnh theo phuong phap ty I~ % giCTachi phi thl!c te da phat sinh cua phan cong vi~c da hoan ihanh tal mQtthai diem so vai tongchi phi du toan cua hop dong (ho~c theo phuong phap danh[r]

phan mam vao sa dl,lng. Phan mem may tfnh dllQCkhau hao theo phllang phap dllong th~ng9. Nguy~nt~c ke toan cac hQpd6ng hQptac kinh doanh.1o. Nguy~nt~c ke toan thue TNDN hoan Iqi: Thue thu nh~p hoan Iqi la khoan thu~' thu nh~p doanh nghi~p se phai nOpho3c se dllQChoan Iqi[r]

- Nguyen t~c ghi nh~n chenh I~ch ty gia: la so chenh I~ch theo ty gia thl/C te' tQi thai digm ghi nh~n- Nguyen t~c ghi nMn IQi nhu~n chLlaphan ph6i: La lai tU cac hoQtdong cua doanh nghi~p (-) tru chi phf thue thunh~p doanh nghi~p hanh11. Nguyen t~c va phLlongphap ghi nh~n doanh thu:- Doanh t[r]

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 g6p cua chu so hfru- N[r]

8. Nguyen tic ghi nh#n TSCD, TSCD thue tai chinh, bit Ong san Mu toPage 3Tai san co djnh duqc the hiOn theo nguyen gia trir hao mon lily ke. Nguyen gia tai san c0 djnh bao gom toin bit) cacchi phi ma Cong ty phai be ra de có duqc tai san c0 djnh tinh den thin diem dua tai san do vim trang tha[r]

Phuong phap phan b6 chi phi tra truce : Phan b6 t6i da 2 narn k~ nr luc nghiep vu phat sinh.Phuong phap va thai gian phan b6 IQ'ith~ thirong mai : Phan b6 t6i da 3 narn k~ nr luc nghiep vuphat sinh.8. Nguyen t~c ghi nhan chi phi phai tra : chi phi thue d~t iroc tinh chira[r]

tfnh vao gia tri cua tai san d6 (dU'O'c von h6a vao nquyen gia tai san (6). Chi phi di vay dU'O'cvonh6a khi Cong ty chac chan thu duoc IO'i lch kirih te trong tuonq lai do SLYdunq tai san d6 va chi phidi vay c6 the xac dinh dU'O'c mot each dang tin c~y.Tai san d6>dang 113tal san dang t[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 (trir truing hop thue dat) va duqc[r]

- C'hi phi thus thu ithap doanh righi;p hofin lai phat sinh th cac khoan ch;nh'&11 tarn thOr iphai chiu thu;- C'hi phi thud thu ;Map doanh nglii;p hoar) lai phat sinh tit vies 'loan nhap taisan thu; thu nhap hoan lai- Thu nhap thu; thu nhap doanh nghiep ho5n 14i phat sinh tin cac kho5n ch;n1[r]

4.TOM TAT CAC CHINH SACK KE TOAN CHU YEU (Tiep theo)Chi phi xay dung co1 ban dff dangCac tai san dang trong qua trinh xay dung phuc vu muc dich san xuat, cho thue, quan tri hoac cho bat kymuc dich nao khac dugc ghi nhan theo gia g6c. Chi phi nay bao g6m chi phi dich vu va[r]

Thong tu sd 179/2012/TT-BTC ngay 24/10/2012 cua Bp Tai chinh. Theo do, d6i vdi viec thanh toancac khoan muc tien te c6 goc ngoai te phat sinh trong nam tai chinh thi thyc hien theo ty gia thyc tetai thai diem phat sinh giao dich ngoai te ciia Ngan hang thuang mai nai Cong ty c6 giao dich phatsinh; D[r]

Doanh thu phat sinh tif ti6n Jai , tin b6n quy6n , co tac , loi nhu 'an du'oc chia va cac kho5ndoanh thu hoat.diOng tai chinh khac du'oc ghi nhan khi tho5 man d6ng thdi (2) dieu kien sau :CO kh5 náng thu du'oc loi ich kinh t6 giao dich dODoanh thu du'oc xac dinh tu'ong d6i chac chanDoanh thu hop dOn[r]

6n khoBet dong sdn tdn kho, chri y€u ld b5t dong san duEc mua hoac dang dlrqc x6y dr.rng d6ben trong di6u ki6n kinh doanh binh thuong, hon la nem gii? nham ml]c dich cho thue hoaccho t5ng gi6, tlugc nim giir nhu la hang ton kho va duEc ghi nhan theo gia thap hon giiragia thanh vd gid tri thuAn c6 th[r]

ve trg cap m i t vice lam tai doanh nghiep. Theo do, quy du phong v l trg d p m i t vice lam dung d lchi trg cap thdi vice va dugc trich lap d miic tu 1 % - 3% tren quy tien luong lam co sd ddng bao hiemxa hgi ciia doanh nghiep. Trudc ngay 1 thang 1 nam 2009, Cdng ty trich lap du phong trg cap thdiv[r]

(b) CO kha nang thu duce lqi ich kinh to tir giao djch cung cap djch vo d6;(c) Xfic djnh dirge phAn ding viec da hoan thanh tai ngay dm Bang can dal ke toan; va(d) Xic djnh duqc chi phi phat sinh cho giao dich va chi phi de hoin thanh giao djch cung cap dichvo d6.Lai tir cac kho[r]

(a) Doanh nghi~p (fA ehuy~n giao philn 100 nii ro va Igi ieh gan Ii€n vai quy€n 56 hitu san phllm ho~ehang h6a eho nguiTi mua;(b) Doanh nghi~p khong e6n nam giil: quy€n quim Iy hang hoa nhu ngum 56 hitu hang h6a ho~e quy€nki~m soOt hling hoa;(e) Doanh thu (fuge xae (finh ttrong (f5i ehae ehlln;(d) D[r]

Phuong pMp chuyen doi cac dong tien khac ra dong tien su dl,mg trong ke toano 2- Nguyen tac ghi nh~n hang ton kho - Nguyen tac ghi nh~n hang ton kho : Theo gia goc - PhUong phap tfnh gia trj hang ton kho : Theo gia thl/c te dlch danh - Phuong phap h;;lCh t6an hang ton kho : Phuong phap ke khai thuon[r]

Du' ph6ng giam gia dautai chinh duoc lap cho viec giam gia tri cua cac khoan d5u to co the chuyennhuong duoc tren thi truang vao ngay ket thkic ky ke toan theo huorg dan cua Thong to 228/2009/TT-BTCdo B6 Tai chinh ban hanh ngay 07 thong 12 nam 2009 va Thong tu' so 89/2013/TT-BTC do Be Tai chi[r]