Академический Документы
Профессиональный Документы
Культура Документы
Cu 1 .
+> ,
: , .
- : .
- : .
.
+> .
:
1 ;
2 ;
3 ( );
4 ;
5 .
: 11 ; 12 ; 13
; 14 - ; 15 ; 16 ,
, ; 17 ; 18 ; 19
.
- :
, : 21
; 22 ; 23 , ; 24
; 25 ; 26 ; 27
; 29
- :
, , : 31 , ;
32 ; 33 ; 34
( ); 35 ; 36
; 37 .
- :
, .
51 , 52 ( )
-:
T 1
Cu 3 .
:
- 1- 8:
- 9
, :
+ 1- 5: .
+ 6, 7:
+ 8: .
:
*C , , , ,
, , , ,
1- C
- : ,
- , .
-
- :
2-
: ,
- , c 2- .
- : , .
- :
3-
C .
- :
4-
- -,
.
- :
(cn tip.->
T 2
Cu 3 tip :
5-
-, .
- :
6-
C ,
.
- :
7-
( )
, ()
(, ).
- : - -
Cu 2
?
(IAS International Accounting Standards)
, .. .
.
:
- - , ;
- -
;
- -
;
- -
.
+> : c 3 nhm chun mc
+> : C 7 nhm chun mc
T 3
Bi tp 1 bi ( )
, , ,
( , ,
, , , ;
+ (), (), 0 (
)) :
1. .
2. ( )
3. ( )
4.
5.
6.
7.
8.
9.
1. .
2. ( )
3. ( )
4.
5.
6.
7.
8.
9.
0
+
+
-
Bi tp 2 ( ) ( bi )
.
.
(Current assets)
(Long-term investments)
(Fixed assets)
(Intangible assets)
(Current liabilities)
(Long-term liabilities)
Co6c ( Owners equity)
( ,
N)
:
1. (Patent)
2.3, (Building held for sale)
3. , (Prepaid Rent)
4. (Wages payable)
5. ( 5 ) (Note payable in 5 years)
6., (Building used in operations)
7. (Fund held to pay off long-term debt)
8. (Inventory)
9. , (Prepaid insurance)
10. (Depreciation expense)
11. (Accounts receivable)
12. (Interest expense)
13., (Revenue received in advance)
14. (Short-term investments)
15. () (Accumulated depreciation)
16.., (A.Smith, Capital)
1. (TSVH)
X
X
5. ( 5 )(thng
phiu)
6.,
7.
8. (HTK)
9. , (bo him
tr trc)
10.
11.
X
X
14.
15. () (KH ly k)
16..,
Co6c
4. (tnh lng)
2.3, (nh
bn)
3. , (tr trc tin
thu nh)
X
X
X
Cu 1. Ti khon ca M l g
+> Khi tin hnh cc k ton c s dng bi cc by loi chnh ca ti khon, c th c chia thnh ba loi
- Thng trc ti khon: ti sn, n phi tr v vn ch s hu ca c ng. Ti khon thng trc khng ng ca v
chuyn t mt giai on khc
- Thi gian ti khon: li nhun v ti khon mt mt. Tm thi ti khon phn nh nhng thay i trong cc ti khon
vnh vin trong hot ng thng mi ca cng ty
-Transit ti khon: thu nhp v chi ph. chuyn ti khon ca doanh thu v chi ph trong k bo co phn nh tc
tch ly thu nhp v
chi ph ca cng ty.
+> Cc loi ti khon c mt t m k thut s.
Cc ch s u tin tng ng vi s th t ca cc phn ca ti khon:
1 - Ti sn;
2 - trch nhim php l;
3 - vn ch s hu (c ng ca cng ty);
4 - thu nhp;
5 - chi ph.
Con s th hai - s lng ct trong phn: 11 - tin mt, 12 - chng khon ngn hn 13 - Cc khon phi thu 14 - Hng
tn kho, 15 - Ti sn ngn hn, 16 - ti sn, cc ta nh, thit b, 17 - Phi thu di hn n, 18 - u t, 19 - Cc qu
khng c in.
- Cn bng: ghi n
Tip theo l ct, m s bt u bng hai, v trch nhim php l c lin quan n 21 - vo ti khon
thanh ton, 22 - n ngn hn 23 - cc khon thu phi np; 24 - Cc khon n phi tr 25 - Cc khon n hin ti, 26 di hn ngha v n; 27 - thu thu nhp hon li phi tr, 29 - khc
di hn
- Cn bng: tn dng
Danh mc bt u vi mt ba, c trng cho vn nh nc ca ch s hu ca cng ty: 31 - s vn iu l, c phn, 32
- s tin c tr trn vn c phn c u quyn vn; 33 - Li nhun gi li, 34 - mc ch c bit (dnh ring v dnh
qu), 35 - Sa i nh gi li, v 36 - Sa i v c s dn tch tin t ca nc ngoi 37 - tng thu nhp.
- Cn bng: Khng c
Trong "thu nhp" cho cc ch s u tin - T l s khng, v cc ct c nh s bng ch s th ba.
Chi ph 51 phn tng ng vi gi vn hng bn, 52 -, chi ph tip th (cc chi ph thc hin,
zatsiyu)
Cn bng: Khng c
Cu 3 tip:
5 - Ti khon chi tiu
Cc ti khon c s dng theo di chi ph kinh doanh, chi ph ti chnh v chi ph c bit. ?
-Cn bng: Khng c
6 - Cc ti khon thu nhp
Ti khon c s dng theo di thu nhp doanh nghip, thu nhp ti chnh v cc khon thu c bit. ?
- Cn bng: Khng c
7 - Cc ti khon ca cc kt qu hng nm
Ti khon ca cc kt qu hng nm c s dng xc nh kt qu (li, l) ca cc hot ng chung trong doanh
nghip, cng nh thu nhp (l) cho tng hot ng (kinh doanh, ti chnh hot ng v hot ng c bit). ?
- Cn bng: N-tn dng-mt mt v li nhun
Cu 2
Chun mc Bo co Ti chnh Quc t l g? "
Chun mc Bo co ti chnh quc t (IAS - Chun mc k ton quc t) l t vn trong t nhin, tc l khng phi
chp nhn. Trn c s ca h trong h thng k ton quc gia c th c pht trin vi tiu chun quc gia theo quy
nh k ton chi tit hn ca cc i tng nht nh.
Mi tiu chun bao gm cc yu t sau:
i tng k ton - nh ngha cc i tng ca k ton v cc khi nim c bn lin quan n h;
Cng nhn i tng k ton - mt m t v cc tiu ch phn loi i tng k ton cho cc yu t khc nhau ca bo
co;
-nh gi ca cc h s i tng - cung cp hng dn v vic s dng cc phng php nh gi v cc yu cu
nh gi cc yu t khc nhau ca bo co;
-Th hin trong bo co ti chnh - cng b thng tin v i tng ca k ton trong cc hnh thc khc nhau ca bo
co ti chnh.
Phn loi cc IFRS
+> Vic phn loi IFRS v vic b nhim: have 3 Standard Bank mc
+> Vic phn loi IFRS v ni dung kinh t: There are 7 Standard Bank mc
Hot ng
2. ( )
3. ( )
4.
5.
6.
7.
8.
9.
+
0
+
+
Bo Hn ( ) 201
.
Bo Hn
31 201
101
36800
102
3200
103
( )
5000
104
4500
105
201
202
30000
301
Bo Hn,
44700
302
Bo Hn,
401
501
502
1800
503
1000
28000
4000
4200
17800
12000
96500
96500
, $3300
$2900
$3600
$ $5200 - $7400
, $2900 ( )
$4000
( ) $14100
$1500
12
, 8 , $4300
13
$6900
14
, 9
16
$2200