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L thuyt

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

13., (Dthu nhn trc)

14.
15. () (KH ly k)
16..,

Co6c

4. (tnh lng)

12. (CP li vay)

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. Cc h thng chi ph ca Php l g


H thng k ton Php c chia thnh chn loi:
- Ti khon loi 1 n loi 8: Theo k ton tng hp
- Ti khon loi 9 thuc v cc phn tch k ton
L mt phn ca vn tng th, c chi tit nh sau:
+ Ti khon ca loi-1?? loi 5: ti sn qun l cn bng.
+ Ti khon Category 6, Category 7:?? User Account Control
+ Ti khon loi 8: cc ti khon c bit.
H thng Ti khon:
* Ti khon vn ti khon ca h iu hnh, t c phiu v cng vic ang tin v dch v, hin ti ti khon, ti chnh,
ti khon, ti khon chi ph, cc khon thu nhp, ti khon c bit, phn tch k ton
1 - Ti khon vn
Vn ch s hu ca cng ty
- Cc qu khc: nh mt qu d tr, qu d phng
-Cho vay v cc khon khc nh cc khon vay. - Cc khon n?
- Cn bng: tn dng
2 - cc ti khon ti sn
Bt ng sn: v hnh, hu hnh ti sn?
-Ti chnh bt ng sn, bt ng sn c iu khin bi 2 loi ti khon.
- Ti sn: tri phiu v u t ngn hn v tin mt.
- Cn bng: ghi n
3 - Ti khon vng lai
Ti khon theo di cc khon phi thu v phi np ca doanh nghip.
- Cn bng: N v tn dng
4 - Ti khon chi tiu
Chi tiu ti khon, ti khon c s dng theo di chi ph kinh doanh, chi ph ti chnh v chi ph c bit. ?
- Cn bng: Khng c
(Cn tip ... -.>
T 2

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

Bi tp 1 ( bi) (k ton phng trnh c bn)


Xc nh lm th no thay i ti sn v n rng, thu nhp v chi ph (Tr li cung cp mt bng, ct u tin
- m t cc hot ng, v tip theo - ti sn, n phi tr, vn ch s hu, doanh thu v chi ph trong ct thch hp
ca bng t xung + (tng) - (gim), 0 (khng thay i)) nh l kt qu sau y:
1.Nhn tin cho cc dch v.
2. mua li ti sn (tin mt thanh ton)
3. mua li ti sn (khon vay)
4.Tr chi ph vn chuyn
5.thanh ton lng
6.Ch s hu u t vo ti sn c nh kinh doanh
7.Ch s hu rt tin t kinh doanh
8.Ngi n tr n
9.Cc khon li trn khon vay

Hot ng

1. Nhn tin t cc dch v

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