dg} 204 ngt PL NYOL TA XINGAQON NOW OF NYOL 7 VOHY HNIW JH OH ‘di 31 HNDI 90H IVa DNONEL Bununodoy Jo sajdiouid NYOL DI AT NZANON NYO1 DI AI NIANON NOH O@ NYOL Di VOHN HINIW JHO OH “di 34 HNDI OOH IVa ONONELTHAM GIA BIEN SOAN PGS.TS. Nguyn Viét - PGS.TS. VO Vn Nhj- PGS.TS. Mai Thi Hoang Minh TS. Trn Van Théo -TS. Nguyn Thi Thu -TS, Pham Ngge Toan TS. Nguyn Thi Phuzong Hong -TS. Nguyén Phi Sinh. ThS.NCS. Doan Thi Thao Uyén - ThS. VE Thu Hang. BAN BIEN TAP Ts. Nguyn Thi Thu - TS. Trin Van Tho TS. Neuyén Thi Phuong Hong LOI NOI DAU V it Nam 43 v3 dang h6i nhigp mann ma, tham gla vio nhibu céng dng hop tic ‘inh &trén thé gi6i v8 trong khu vyc wo nhiGu cova tach thie. Trong cic Bing dbng 46, th trv lao dng duoc mes rng vi tt cb neu lao Gone chs cc nue, Bay a co hGi ma ng ao dng Viet Nam cé thé tim vic im da dang & nhidu rue trong khu vic; nhung dng tho cing pha 46 din véi dp lye can tranhrStlén v6 lao dng tir céc use khéc, Lao d6ng trang ah vycké ton - kim todn cla Vit Nam cong khang nim ngobi xu thé 66, do 46 ké ton vién phil c6 kd ning vira am iu ké ton Vie "Nam vira 6 thé hi nh v6lké ton cée nude trong ku we va trén thé gi {én canh dé, cuge céch mang 4.0 gdp cho hu hit cic cBng vige cla Ké toan ‘due ty dng hod va khang bi gidi han ber khodng céch ie Ij. Phar vihoat ong cia kg todn-kiém tosn duge md eOng, ngén ngiké tadn ngay cing quéc tZ Ada, nén céct6 cht dich wy kétodn~kiém todn, tr vn tal chin phi thay 46166 nang cao chat izone, ‘cung cp 0 i6u phn tich ta chinh chuyen s3u vi mang tim aut KE toan cla hu hét céc née trén thé gist hién nay 48 va dang dp dung Chun ‘migc bio edo ti chish quét t (International Financial Reporting Standards ~ IFRS). Ké cé hi thdng cécnguyn ta ké ton co bin cia MP (General Accepted Accounting Prin GAAP) cing dang trong tin tinh due du chinh 4€ hd ty vi IFRS. Do a, ké tos Nam cing khéng nfm ngodi xu thé chung nay? Trong nhiing nim gin day, trong ai hoc Kinh té TpHCM (University of Economies Ho Chi Minh City - UEH) tién Ranh xay dung va tri kai vige thye hién churong tinh tén tin quéc té cho bac dai hoc véi hong chim: tham Kho chvong ‘tinh dic tao cla céctrutng hang ¢2u ten thé gi, sling dey bing tiéng Viet theo giéo ‘winh qudc 88, va két hyp v6 tinh huBng & Viet Nam. 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Ngodi ra, gldng vién két hop si-dung cdc cbng ev nhurlép hoc tr tun (LMS) 68h tre cho qué trinh day vihoe. Gidng vign tham gia PGS-TS. Nguyn Vigt_PGS.TS.VBVan Nhi_PGS.TS, Mal Thi Hoang Minh TS.TrinVinThio TS. PhamNgocToin TS. Nguyn Thi Phurong HEng ‘7S.Nguydn ThiThu TS. Nguyén PhicSinh _THS.NCS. Boan Thi Théo vn TAS. VOThu Hing Ban bién tap ‘75. Nguyn Thi Thu, TS. Trin Vin Théo, TS, Neuyn Thi Phuong Hing (Ching to 6 rt e8 ging thy hign vigc bién soen ta liu theo cde tigu chia d@ £3, tay abn, chic chdn khéng tinh kh nhdngsal sé, han ché, Ching tr trén trong {én nh va xin chan thanh cém on nhtng ykién déng g6p cla quy ban oc ‘Thay mat tp thé ging vién 66 mén Neuyén ly ké tosn, Trutmg Bb mén: 1S. Nguyén Thi Thu dak ACCA BoKQHD cre BcTHTC Basa, ar arc oe cra sor csH oN or ERP FIFO Gasp ase Fas kw kaKo ror «ne Fo ice um Kc DANH MUC CAc CHO viET TAT Association of Chartered Certified Accountants Hip hot ké ton cng ching Anh Bio céo két oui host dong Béo cio tl cnn 850 cio tinh hinh tai chinh Binh quan gia quyén Baitén 6 thi chin (Chit khdu thuzong mal (Chi phi Certified Puble Accountants KB tod vién dng ching Doanh nghige Doanh thu Phan mém hoach dish ngubn ive doanh nghigp Hoi dng chun myc k tod ti chinh Nhgp sau—xust true General Accepted Accounting Pri Nhimg nguyén tic ké ton chung He thang chudin myc ké ton qué té Uyban chun myc ké tosn qué té He théng chun myc béo cdo tl chinn qué té Krai nigm Kt qui kinh doanh 6 toén quan tr) Ké todn tai chinh Nhép treée - mult rude Loi nhusn cha phan ahéi Lyn tp nhanh INhét ky chung.ZENONHD LL WoL ‘ON QS AL- HNIG AZAD We 3 HOJL NYHA‘ n> pa dei ap nun lop ueD Bugs Burp as 7-eZ "ala gp ue Bupa i 2ongaes eZ “AHL 19G NYO ONYB “EZ a1usu dpi uo “y7Z coy up gy ETE «6 meee gu upoUp et Oen uphng en EGU ORR UUs 9US ga MULAN Suoyd ug magn, upon a ep ngD¥BH 77 e usr an (ow ‘ew gow ea Bupun du en ugOWD 195 12 au 9s 9 9A HOA “HIS AYH 1 HNDI A A3THON BHD IHD YA HOIL NYHS 27 ‘inv eqo Bunvo ugos pa 2psuphnRU BURN gyyD'S (ens) vp eL 772 ey ups ups ed HNSL 298 m0 BUND TT? uby ep ues te, Hash es NON) NYOH YL YA QU ONDHD TZ Guyer yup gouRsieL ——Hn@Dst zs SJL HN A d3THON. 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Hat log KE tosn ndy tao nn su lién ket thdg tin ree eung eép mang tinh xvyén sud phn dah due nhiing su kin 48, Bang va sép.xdy ‘rotrong hoot d6ng eda mt 6 chi, don vi Trong pham vi cu séch ni cia ké toén tl chinh ching tb chi d® cop dn ahing néi dung co bain 1.1.3. Céefnh vye ngh nghiép ké todn ‘Thong tin ké ton duge sir dng & moi inh wwe trong cue sing cla ching ta. Kh) nhén lurong hang thing, 18 tién thu, gbitiét kim, dy todn loi nhuén, va lép ke hhoact cho tvong la, Bu cin sir dung kétodn. KEtosn ed bén nh wwe nghé nghiép chink la: ké todn tai chinh,ké todn quan tr, ké ton thué, va ce Tinh vue o6 ifn quan dn ké ‘04n, Hinh 1.3 tinh Bay céc co hél ngh& nghigp trong inh wc ké tog Hinh 2.3. CécITnh vie ngh® nghigp KE ton KEtosnthiKEtodnquin —KBtodn shu Linh wre cb lién quan da ké ton hinh th Uipbiocéo KE todnténg Lpbéocio thus Neubichovay Nghiéncéuthi Phanten——ngp Hosen inn Nhatwvén ting Kigmtoén —KEtoimchi phi Lamchinh sich Nhaphntich Nha thet KS Lim chinh sich Lap dytosa—itutra Nhe eung cép — théng Te vn Kiémtoin agi Tevin Gis age Thimeinh gis Hoachginh bp Tye th Ngutibéo nh coanh nghp Dieuerato! Tain Dich wuphép ly _NRahogch inh Kg todn tu chip ham Kétoén tring KEhogch di te bét_Ngubl diene HB tro phép Gismdée ing sin Siytravidn—Doanh nhin gun vén Lim chign ioe Céc chuyén vién ké toanthutng cin €6 céc ching chi hinh nghé. KE todn vién Ong ching (Certified Public Accountants ~ CPAs) can phil e kinh nghiém, dot duoc Kj ‘ti ly ching chi va e6 dao die ngh® nghiép. Hal chiing ch khdc cing kh ph bin Ia ‘Chimmg chi toin Quin te (Certified Management Accountant - CMA) va Ching hl Kiém tos ni b6 (Certified internal Aucitor ~ CIA). Nhu cku v8 chuyén viénké toda la riefan, mae thu nhap cing kha, tuy theo ting loai cing vig, [sareyeninn as 2 5 nc nh ohn nut si dung thtng tin tod sau dy thse hm ngs dung nao) 580 one ‘Ce quan San hin cin seh 44 kd ton ring jpcto 5. Nha dn eu hin Bonita 5 Kdm toin ap (ip ita, 25, 3,4, Sb, 6,70 7.Giim a5 in wit 8 1.2. NEN TANG co BAN cla KETOAN hig nn ting co bin cba ké ton gbm céc nguyén td, chun mye, ki rigm va 8 in. Naud Fam cbng te ké ton thutng phi cb nhing quyétdinh vé dao Bit ki sp dung eécquy din nay 1.2.1. Dao dite nghé nghigp (kN) Me dich ea bin cls ké todn la cung cp théng tn hifu ich cho vig raquyét dinh 16 tng tin c& thé hw ch th né phil trung thy ~ dBy fa dao ie cg bin cia ng lam céng tac ké todn. Bgo dic la nitm tin rng cin phn bet gia ding va sai 1& chun mute ca céc hanh vi tét hay xdu, Xie inh mgt vic cé dgo dt hay khéng khng phal lle nto cong d& dang. Vidy, rngudt siz dng thng tin ké tod ftkhi tin v80 béo céo cla klém tosn nu thu nhdp cle kim tod vién phu thug vo thanh qua cla Khéch hang ma he kiém todn. 86 trénh slang fo Hing 46, cn cé nhng quy dinh 630 dit Nhu im céc kiém tod vin 6 hing khodn au tu tryc tigp trong t6 chic cia khéch hang vA khang nhén long cya trén 35 ligutrén béo cdo cia khéch hang. Minh 1.6 cho théy quytrinh ba bude dé ra quyét dinh v8 dao éttc neh nghigp. Hinh 1.4. Céc buéc ra quyét dinh v8 dao ate ic dnh win 8490 60 Gincin he ‘St ng dn Bec ohin 6 Nernxdititehcdchty _Chonetehtiandtsaubicin (hn ahbe vin 2 doo ate udtvandcdasyvibe and Sth fe nag cd nb rarereniép ivr Phin en ee ye chon gut lam céng téck& ton mit véi wn 88 dao dc trong qué lure Cicnguybo tbe do cy a cee tod vin cog ching, nguot the hen her bo céo ta chinh, Nhimnglva chon cla ho s& | tH” Béocoo i chink, phaicona bd cae hhodn errno inh hung dé gié ma khach hang phi tr, ere ae nes Win long ngudt lao dong dvge nan, su | Perchogc neds shins chihowh age thanh cng cla sin phim hay dich vy. Thdng << tin sai lech c6 thé dn dn sal fim kh ng cita me chi nhinh, gay anh hung 6én cone hn, Knéch hang, va nha cung cp Cd ngui si ng bén trong v8 bn ngodl dbu dya vio kiém sodt ndi b6 68 gi thigu gian lan Kim soatn6i cha t6 chic, dim bio cic bdo cdo KS ton la c& thé tin cy, khuyén knieh tinh higu qué va vigctudn thi cécchinh sich ela t6 chit. Vidy nhu, duy te vie gh cho 18 rang, kim sodt vit chit (6 khos, mat ms, nguis bdo v8) vi céc kiém tra dc ap, 19‘au van Bug nua Buns prnuctorgn hee 195 5 200.9 0 Agp yur upud 26np up Un Suowa ‘Agu nap 2np van ahi 9G Hea eye ou gu Bude van >= a4 Cura yup upud oud yaW> fe un BuouL yup ey ua Buus mig 3804 end ‘9p 20m 289 ugop sip gp Bunp Burp ns enBu 260. | Bunp NS 24 ays 99 ou g| BU g> UROP AD 229 049 oga ngp net AP vey 2804 yulp 2ex19 28 eu AS Of Bugu ety o> MUI Ie, 0p Ap nei o> ou ngu yulp azhnb 29> Buoys Bunp 2s jon 209 yulp pind dou yon ieyd yaya (ea un Buys col “hep nes 3 Qui nyu 08> Bupy Bub; ¢D 9G en URE 22 Bubn} aguD Yun RP ey Yup 25x ARU WLU IpUN BUNA “=A op a up apAnb es enp pp BuRU wiga eh ea UOIY OY rep eu 2p2 ous apu yoy na ud UuluD He Un BugUa ‘Buon agU> ‘yujup ig 9 09 279 91 n9A 89 Bugn| op YPeD en ga n9A-2—D UEYU 148 9 upg 22 wulp @/uau igun/apa uaknBu ago de aga Bun] op en ueUU HD vod up endéyu mia 2495 NUD Up “en Jaye Bu ‘ues ete WuND e1089 089 O79 UBG 29 919A 28D (bane yupsos pun ga en Ago yd) nay MU ea UR BUGLA MDMAA BUN! EYER DG up Bopp ‘day ens “pM $3 04> 20 ugnu dpo Bund lyulp aphnb 299 e1 2p 2pux Sub 9p 260 en Ou QUD ‘ra nep eyU AUU YUIKD 16a de> ‘duno eyu Bunyu ou) nay un Bugun dgo Bun :yuny> Je oF9 oFq ena ra 2AM nes nyu uyy> Sung ‘Buqyu 09 wba pup Bun -atip Buna ype sou Aeg yun 26M YUL 12 OF9 089 8 Bupip| nua) pup 2AM wpa dou nud upon ysey 2600 ieyd fn deIyBU > ‘as “guna Ugp Bupny ago mata uy oeU Weun ap BuNP 22np Esyi en? “pls Saw ugnga2g> Bunp Aes 2204 YuluD Nap pp WAU ety Suny BUNp 7 gia yeuy Bung, ‘que a Bug 35> 9 3839 YUU 13 079 OFG Og 19u Burp 2s pun g> A BugD YOU WR DAU 3pD EDIE d>y ou 3A Up 2gD MBN “BSV1 OU BuD QA UBUL eA 93 29nb ana 92269 Ay BUDD eB agri naiuy 2 Anb de| eyu nalun “eu 69148u yueop nau ion soy nud BuEU BUY o> as anu yueop igus Buon 3px yu UN pA URANBU QU Bups Buon hy AQU 32D gL (swi-spaepuers P| DAW uRnD en (sual -spiepuers Suniodey (f9 089 anu upny> 299 yueLa Bunp AeK uD yulp 26x gSv ‘9p Yoyp ahw 20n@ 2¢P 2G. ‘ugnu m3 ugn Bugp Any gr A Bug9 2991 ‘Sununoaay ‘apnu 2¢2 9 Bunp Bugays upon 24293 ">pup, 2pm 2g> a2. NEP gL eA tuys 394d Bunya Agu ng> nYN “us ‘AgBu upon ay un Bugua Sun 2s yanBu ‘pt uy uaU E99 n—9 UROL Bunny nx Buosy by ue 26np eb] 29D agua 91 19u 'fgsv- P2208 spaspuris Bupunosay jevopews99u) 91 29M UFO) 3 2AM UBRLD LER AD 29nb 259 19m yop oui o> nyo 9 29> pf YUls RUE UA SuNYU apANb {73 29nb upos gx hu upmus “Aw 899 Sunyo up03 9499 vehnBU39> Bu9U2 24 fen pa agnb ups pa anu ugnuo Bupus ay | AeU UBlySEYU UBtG gua "NeUU 2FUX Yulp AnD 239 Bugun #4949 gi 9u on Bune ip eA YUN 13 0F> ofa Bupa dy BLaUU go eB apn 2g9 wou oy eH 29nb iN “Anb 3A uprup en yup pw eu {youn enb yp) Ray 2670 WUD AWD $2289 194 HUY UEq gn Bu Agx 2000 "uROD 9x Pug ug> yun ey 09> 08 38) “ano 18 291 09 WEP 2G on) upos px yulp 8 ea “oA upnya opp upANEN “Z'2"T UpOT gH ah Buns Bp UBA SION =T BuaRUDChung 1: M6t s6 van 68 chung ve khong c6 i hoc thigu sét trong m6 {qué tri tao ra thong tn tinh bay trén bao céo, C6 thé's0 sdnh cho phép ngué ding xc dinh va hiéu nhting 6iém tong dng, va sy inde bit gifs cde myc. Tinh chét ny clin quan chit che vei tinh nhdt quén, ‘Trong dé, 68 cap an vige su dung cing mét phurong php cho cing mot mu, hoSc ella ky nay va ky kh trong. ong mot kj. ‘88 cé thé so sinh Guge thi phurang phép sp dung phai ahat quén. Tink cé thé kiém ching cho phép eée nha quan sat higubiét va dBc lap khacnhau at duoc sy dng thud, du kh6ng phi le nao cling hodn toan dng thud, ring mét ‘thong tin 63 duce trinh bay trung thy. 6 ngha I c6 sn théng ti ho ngut ra quyét inh, Thong gud sir dung. Nél chung, théng i xép va tinh bay mat céchr8 rang i chinh durge lap 66 cung cp cho nhimg ngudt si dung & kién tng kinh doar va kinh 8, Ning ngs nay s® xem xét va phén tich thang tin met céchcén trong. Nhirng nguyén tie va gid inh cor ban cia ké tos (Cac nguyan the va gid dinh ci Ké toa cé hai me 66: Newyén tée chung va an thc ey thé. Cac nguyén the chung a nktng gié dinh va huéng on ca bin cho \ige lbp bdo cdo th chink. Céc nguyn tde cu thé la cde quy dinh chi iét 6voe sir dung 48 béo céo cde hoat déng kink doanh, Céc nguyen the chung hinh thanh do éuge sir clung ti lau trong thie hn KE todn; nguyén te ey thé thueing ph sinh tr ede quy inh eta cic 16 chic cht nag. Ching ta cla higu 8 nguyén te chun sir dung thang, tin K€ ton m@t cdch hidu gus. Mot sé nguyén téc chung duge d® cBp & phidn nay cing. 58 duge nhéc lai & nhing chung sau, Cae nguyén te chung vs cde gi8 inn doe tom ‘dt nhursau (xem Hinh 1.5) Hinh 1.6. Céc nguyén tic ké todn chung ic nguyan te chung bao gbm fe nhlt Bn nguyen te ce ban, bén gid Ginh vB hai han che. ée nguyén téc co bin 8, thurong cho thay théng tin ké toan da trén ch phi thye tf w thi gl gle cha né la 56 ng tin thi gid gBe doc xéc inh Ia gié tri ph mét di hay nhén duce. ‘dc gié gc chi trong tinh dng tin cy v8 c& thé xéc minh, va théng tin srén co” 08 céc bing ching , ia sir mot cng ty ay Guge ghi han vi ‘hich quan. Tinh khéch quan neha né cin e6 kin cla hon mot ng. ‘Theo nguyén tie gid adc, vige mus thie i tr] €500 va khdng thay 6 gid cho dl chi doanh nghip ng Nau ei nhn dan thu han duge ti vige can ep in shim vith wu eho tndch hing. Nguyén the ghi nhén doanh thu ung c&p nhing qui dinh khi no mét cng ty& gh nhén(ghichép) doanh thu. ut bin 8 chuyén quyEn si hi sin phim cho nevi ta knodnnhen Suge i8c bin sin phim va dich vu khong phat Ide ns ién. hod nan durge khéng aha bing tién thu ‘rong twonglal gin cla khéch hang, d e lvtng bing ting cng itn vb thi mét cng ty s8 6 vé nhutkém kh nng sinh Nguyén te phi hop [nguyen téc ahi nha chi phi). M@t eBng ty gh nhén chi phi khi ching phét sinh a8 t90 ra doanh thu tvong ting. Nguyen the phi hop va nguyén the ahi nia deanh thu co vaitr® quan trong trong ké tn hién dai Nguyén tic cBng bé diy at yeu clu [a ngoal thong tin trén bdo cée ta) éhinh, métcbng ty phi bso cdo thém ci 8 Enh hung dn quyét din cla gut si dung thong tin, Nhitng cng bé nay thudng diac ehi che, thuyée minh trong cc bdo cé. (hi nue ela thing 1301s 209 thang by 23 renst BOL HS WHE He TS | rey ueop wu uaa | a weap uta 49° en utus uD's 3100) 20°2 np Aap oasuen aru Buge 049 geet | upon 91909 08 Pe | uz pel (08 92 vr (1 gp nes a Bung WU PAB ET NOR AL ua upsa apa vedndu Buos1 upp vx WAX a6np BUD UpoI py eD2 90 URN BUC “pu dig Buna 29 ota ye 9 Uy wu 9m BUGD 2A E> UF us up Bupa 99 2ug9 9 110} 101- NSHP 9 UPA IE NO WON Up Hs HAT cp Bug eo Buda) yulp nyu Bune yu yup gn. 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Cée hogt dong cia doanh nehiép 6 ba mang host dong co bin trong doanh nghigp: hoat déng tal chinh, hoat ing du tu, ve hoat 6éne kinh doanh, Hoot dng tai chin i cdc hoat dng cung ep vn 66 chi tré cho ede ngubn ve ‘hw dit, nha xuéing, tht bj thy hién céc KE hoach/dy dn, Céct6 che in rat cn trong trong viéethuc hign va quén Ij cfc hoat dng tai chin vi ching 6 thé énh hung. {in sy tanh bai cba té che, Cé hai ngudn ta chin ca bin a th chi sé hu vi chi no. Pn ti tro cua end sé hula agubn iy do chi sé ht déng gop va khosn thu np: he @6 lal t6chite 66. Pn ei er cia chi no la ngun Ive do chl ng déng gS. Qusn tr} ‘a chinh c6 shim vy lén ké hoach st dung ngubn lc va xde dinh co ef hop I alta phn tl tro ela chi s@ hit va ehl ng. Host déng dau tw lb cic hoat dng hah thinh hay thanh Wy eB nguBa lye (3 sn} mi mot t6 chite ding 68 thyc hign cde hoat ééng mua va bin sin phdm hay cich Wu, Céc #8 chit edn nhing log ta san khde nhau a8 hoat déng:cé t6 chire con at da, ‘nha «ung nhung e6 8 chic chi ea vin ahong lam vige Host déng kinh doanh cé lin quan én vie sl dung nun lve &€ nghién eiru ‘hat trign, mua, sin ust, phan phd va bn sin phim, eich wy r thi trang. Doan thu la dong vio cl céc tai sia od dug trvigc ban sin phd vi dich wy. Chi phil dong ra cla ti sin cing vio céc hoat déng kinh doanh. ‘BE hidu éuge théng tn ké tos, ching ta Bn bigthé théng ké tos xéc dinh cde dtr ligu v8 nghigo vu, sau 66 phan log, ghichép va béo céo v8 ching di itu 6, 1.3.2. Tinh hinh tl chinh va phizong tinh ké tos Tinh hinh ti chinh a cp dé ngun Ive kinh té cia doanh nghigp. Neun lve kinh tf cia met doanh nghiép dg thea o6i tren hai mat: Gdm c6 nhirng thi a gel lS Tal sn v8 do du ma cé hdc ngubn hinh thanh nén nguBn lye 4, eoi lb Ngudn vén, Tinh hai mgt nay eda ngu’n luc kinht& duoc thé hién qua mi quan hé cén bang sida tai sin va ngubn vén nh sau ‘al sin = Ngudn vn Cé hal ngubn thi chinh (ngubn vi eb thei corbin It chi ng v8 chil shu, chung ta cla bing trén qua phvong trinh KS tod; Tal sin = No phai t+ Vén chi sirhow Ha vé cla phueng trinhIuén cén bing. No phil tré lun duge trinh bay trude vn ch sé hdu trong phurong trinhtrén 66; ving pha rd dur chi tr true vén chi sB hou, Phuong trinhké tain ép dung cho tit cd cc loainghiép vu kinh t, ede loa! hinh 8 che kinh dean vi cho bt eo thai Giém nao, 26 bm céckhodn myc nhu ti vi cic khodn ma khch hang ne doanh nghiép goilé khoan [phi thu khéch hang, Céc tl sin khc khéng phil t’éa gbm hing tBn kho, dt dal, nh’ ‘a va thi bi. Cac ta sin khong e6 hinh thi vt chat nhu bing pht minh, nh&o higu, thuang higu hoéc ban quyén, © Nor phateré Ng phai tra la nghte wy hin ta cia oanh nghiép phil chi ra bing tin, ‘chuyén giao tal sin hod cung cp deh wy ‘cho céc don v khdc trong tuong la. Trong, 6 cécngha w nay [acc hob ng cia doann nghiép nh Khodin ng nh cung cp v8 vige ‘mua chiu cc sin phim hodc dich vu, khodn no'ngan hang vé khobn 3 vay, ng cOng nna vin v8 ttm lang va ttn cng, vb chinh phd vB:ngthué, v8 cdc dich w 68 cune cp Vin chs hity aude ube rgb mus onc raa eb 8bn 28 pe the Nn wo mot ogy ob0 ea \Vén chi sé hat thé hign sé hu cz ngus chi 466i 14 sin a doanh aghig, \Vén chi sirhtula phn bn la trong 6 ti sin cia doanh nghigp sau kh tring ph cbn goi lati sin thu. ‘86 us cong ty Khdng phil ls céng ty c6 pin, wn chi shou tng en tur dBu ‘uwelia chi s8 hit va doanh thu dat dug; végidm xudng th vige rit vén cla ehd 38 how va chi ph phat sinh iu tr cd ch sé hs ata sin cba chi sb hu duce du te vio doanh nghieo. Sy dau tu 46 din din im tai sin va vn ch shu tang len, 06% ve eng ty cS hin, sy dau a do c6 dong gép vén du6ihinh thc mus c6phiu cia cing ty hinh thanh nén vin 08 phn. oanh thu la viéc bin ec sin pdm hoe dich vu cho khach hang. Doanh thu lam tng v6 chi sé hau (dolar tng Ii thu) ti két qua host dong mang llc nhugn cls doanh nghisp, Vi du nhu doanh thu eung ep dich wu, ban cic sin phim, doanh thu cho thud, hoa hang ti dich wu. Chi sé rt win la ti sn ma cha s& hu cit khdi doanh nehie dé chi ‘cho me dich cé nbn. Nhu vy, Kh chs hitu rt vn dln dn lam gidm ti sin va vén chi sé hou (Chi phi la c Khodin chi va sit dung cin thiét tao nn dosnh thu, Chi ho tai sin gidm, lam ting ng phi tr. Chi phi lam gidm vén chi sé hit idm Ig thu. 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Bo cio ta chinh Gee lp tai mot th éiém shat dinh nim trayén dt thong tin eho ce 86 tong sl dng cd Bn trong én bén ngo8i coanh aghiép. 26 ss ich gidp ede nha quin tinh hinh ti chnh cia doanh nghigp (a sn, ng pha tr, vin chs ndu)hibu qua host éongkinh doanh.. ti 86 dara cdc quyét inh quan yc hu qué i ve hoa ng cla doanh ngiép ‘840 cho td chnh cng cp cde théng tin Ru ich cho ahang nha Bu twa cho vay hig ti va tm réng nhim éva ra cdc quyét inh thich hop ad Iglich ti cin eda ho, "Ngo ra con rt nhitu 46 tvong bn ngodi tim hig tinh hinh ti chink cba doanh nghibp€8 phuc vu cho vies vara cde quyét din kinh té nh co quan ‘thué, co quan thng Ke, eo quan tai chin, bio hiém, Kndch hang, nha cung lip, cing tyke “rong ohn ndy eit thitu qué trnh lbp cdc bdo co ti cin vide phan tich céc nghigp vw kinh tf phat sinh an kh théng tn duce tri bay tn bdo cdo, BG vl doanh nghite tu nn MINT, b6n bdo céo ti cinh v8 mye dich cba ching nh sau: Bt doe cach ep ao cot inh aE (0p hab hon vie phd eh chins, = hoot d6ng: tinh bay doanh thu va chi phi cla mét céng ty hoc thun trong mbt the’ ky chit din. Bio cio tinh hinh bign d@ng vén chi s¥ hiv ei thich sy thay di vén chi thudn va ti bat ky sy Cau tu cng nhurrdtvén ca chi sérhu trong mét tha kj nh inh inh trinh bay tinh hinh tal ehinh ela mét céng ty eld ‘ti sin, ng pha rd va vBn chi sé hu) tal mbt thoi siém nhst din, Bio céa lu chuyén tin té: nh bit dng tin thu vio va chi ra trong mot ‘thot ky nhit din Bio céo két qui hoat dong Béo céo kt qua hoat dng tng hop [ Lung Tg Ooooh tu — ting Ch hi = LB doanh thu va chi phi ela mat cBng ty trang_| tude those 8 ‘mt that Ky. NhiBu ngvl phan loai bo cdo. | LZithubn con oil Le ntudn thin ny Ib quan trong nhét béi vind cho bit cBng ty €6 dat duge myc ti lol nhusn hay khOng. Bo co két qua hoat dng cia doanh nghiép MINT cho thang 12, ném 20x1 évge trinh bay & Hin 4.8. Théng tin v8 doanh thu vé chi phi dug ly tr cbt vn chi sé hu @ Hinh 1.7. Doanh thu durgc bdo céo dBu ten tebn Bio cdo K&t qué hoat déng, bao gm ddoanh thu dich vu quing cdo la 450, Chi phi duoc bdo cdo sau doanh thu, bso gm chi phi dich vu quang céo 18 240 (gi vén hang ban} va chi phi dién cng cho quis ly chung 1a 30. Chi ph phan énh céc Khodn chi ding 68 tgo nén doanh thu. Lz (hoc I8) thudn urge béo cdo & dong cubi cis bdo céo chinh a sé ttn kiém dug trong thang 1. Sy diu tur cla el sifu vé rit vn Khng pha b mat phn cla thu nhap. Bio céo tinh hinh bién déng vén chi sé hou Bio céo tinh hinh bign dng vén chi sé hw vn chi s8 htt trong ky béo cdo. Béo céo nay thé nghigp vw lam gidm vén chd sé hou (rt vén va id thud). Vn cht sd hou cubi KY dug tinh toan trong béo céo nay duce chuyén sang 8éo céo tinh hinh tai chink io céo tinh hinh bién dong [ uuu boca tinh inh Sign dg vin chi voy | in cha s& hitu cia doanh nehiép | cine! bdo cdo winch sd hou | IMINT fa bio céo thir hal trong Hinh | Vin end sShnov ds Ky L8/thuba=AsCucn = Vr | 1.8, 56 du vén chi s& hu lic dau ky | eM sb hou cus. bing khdng, $8 dv du kj bang voi sé ddr cubi kj cba ky bdo cdo tr ing han nhu ngéy 30 thing 11 nim 20x}, Bio cho tinh hinh bién eng vEn chi sé/hitu cla doanh nghigp MINT trinh bay sy Gav tu ban dau ‘ca chi sf hi la 3,000. Lal thuln dot éuge trong ky Id 220, con sé nay ly tir Béo céo Bt qui host déng, B80 clo cing tinh bay rst vén cia chit s8 itu MINT [8 200 va vn hii s8 hu MINT le cub ki.