Cc loi nghip v kinh t, ti chnh tc ng

n cc i tng k ton ca n v v cch

nh khon chng
Bng CKT
Ngun vn
Ti sn =
(NPT+VCSH)
3

C
6

7
1

V d: Trch lp qu u t pht trin t li nhun cha phn

phi: 10
..................................................................................................
......................
2c. Loi nghip v lm gim mt loi NPT ny ng thi lm
tng mt loi VCSH khc
V d: Chuyn tri phiu thnh c phiu: 350

TN - CP
C
N
5
8

Bo co
2 KQ
KQ
=
HKD

4
C

1.
Loi
nghip v
lm tng mt loi Ti sn ny ng thi lm gim mt loi Ti
sn khc
V d: Xut qu tin mt gi vo TK tin gi ngn hng:
100
..................................................................................................
.......................
2. Loi nghip v lm tng mt loi ngun ny ng thi lm
gim mt loi ngun khc.
2a. Loi nghip v lm tng mt loi NPT ny ng thi lm
gim mt loi NPT khc.
V d: Vay ngn hn tr n cho ngi bn: 150
..................................................................................................
......................
2b. Loi nghip v lm tng mt loi VCSH ny ng thi lm
gim mt loi VCSH khc

..................................................................................................
......................
2d. Loi nghip v lm tng mt loi NPT ny ng thi lm
gim mt loi Vn CSH khc
V d: Cng b c tc bng tin mt: 100 nhng cha tr
..................................................................................................
......................
3. Loi nghip v lm tng mt loi Ti sn ny ng thi
lm tng mt loi ngun khc:
3a. Tng TS ny tng NPT khc
V d: Mua TSC hu hnh cha tr tin cho ngi bn: 500
..................................................................................................
......................
3b. Tng TS ny tng Vn CSH khc

V d: Ch s hu gp thm vn kinh doanh bng tin mt:

200
..................................................................................................
......................
4. Loi nghip v lm gim loi Ti sn ny ng thi lm
gim mt loi ngun khc:
4a. Gim TS ny ng thi lm gim NPT
V d: Tr n cho ngi bn bng tin gi ngn hng: 600
..................................................................................................
......................
4b. Gim TS ny ng thi lm gim NPT
V d: Ch s hu rt vn kinh doanh l tin mt: 300
..................................................................................................
......................
5. Loi nghip v lm gim mt loi Ti sn v pht sinh Chi
ph. (Khi Ti sn gim nhng khng lm tng mt loi Ti
sn khc v cng khng lm gim mt loi ngun vn khc).
V d: Xut qu tin mt tr tin tip khch ca DN: 20
..................................................................................................
......................
6. Loi nghip v lm tng mt loi n phi tr v pht sinh
chi ph. (Khi n phi tr tng nhng khng lm gim mt
loi ngun khc v cng khng lm tng mt loi Ti sn
khc)
V d: Tnh tin lng phi tr cho cng nhn sn xut: 80
..................................................................................................
......................
7. Loi nghip v lm tng mt loi Ti sn v pht sinh thu
nhp. (Khi Ti sn tng nhng khng lm gim mt loi Ti
sn khc v cng khng lm tng mt loi ngun khc).
V d: Bn mt l hng thu trc tip bng tin mt, gi bn:
100; gi xut kho: 80
..................................................................................................
......................
8. Loi nghip v lm gim mt loi NPT v pht sinh thu
nhp. (Khi n phi tr gim nhng khng lm tng mt loi
ngun khc v cng khng lm gim mt loi Ti sn khc)

V d: Bn l hng trn, ngi mua tr lun vo khon n phi

tr ca DN vi ngi mua : 80
xxx
..................................................................................................
Tp hp
Tp hp
......................
xxx
chi ph
thu nhp

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