Ebook hướng dẫn kế toán tài chính doanh nghiệp vừa và nhỏ phần 1

TS. NGUYEN PHU’O NG LIEN

BO tAi CHINH

(THEO LUAT KE TOAN - CAC CHUAN M ilt KE TOAN VIET NAM CAC CHE DO KE TOAN DOANH NGHIEP VUA VA NHO HIEN HANH)

■ NOI DUNG VA CAC NGUYEN TAC CCf BAN CUA KE TOAN TAI CHINH,
AP DUNG CHO CONG TY CO PHAN, CONG TY TRACH NHIEM HLfU HAN,
CONG TY HOP DANH VA DOANH NGHIEP TU NHAN
a HUONG DAN THUC HIEN: CHUNG TLT KE TOAN, SO KE TOAN,
BAO CAO TAI CHINH
■ HUtDNG DAN THUC HANH OUY TRINH KE TOAN (VI DU MINH HOA]
■ HUONG DAN THUC HANH CAC TRUONG HOP KE TOAN CHU YEU VE:
TAI SAN, N O PH At TRA, VON CHU SO’HUU, CHI PHI, DOANH THU,
THU NHAP KHAC, KET QUA VA PHAN CHIA KET QUA HOA T DONG
KINH DOANH.
• LUAT KE TOAN.
• CAC THONG TU HUONG DAN THUC HIEN CAC CHUAN MUC
KE TOAN VIET NAM.

NHA X u A t b A n T A i CHINH
HA NOI - 2004



HUIJNG DAN KK TOAN TAI CHINH

DOANH NGHIEP VUTA VA NHO
■

(THEO LUAT KE TOAN - CAC CIll'AN M I C KE TOAN VIET NAM

CAC CMP'DO KE TOAN DOANH NCIIIEP VI A VA NHO HIEN IIANH)



TS. NGUYEN PHLONG LIEN

BO TAI CHINH

HlTONG DAN KE TOAN TAI CHINH

DOANH NGHIEP Vlfe VA NH(
■

(THEO LUAT KE TOAN - CAC CHUAN MUC KE TOAN VIET NAM
CAC CHE DO KE TOAN DOANH NGHIEP V l/A VA NHO HIEN HANH

B A ! H O C THAI N G U Y lN

TRUNGTAMHQCLliHJ

NHA XUAT BAN TAI CHINH
HA NOI - 2004



l6 i noi dau

Ke toan la bo phan tat yeu va la cong cu cung tao ra hieu qua cua hoat donj
kinh doanh cua mot doanh nghiep, bdi vi no co kha n&ng phan anh toan dien
trung thuc va khach quan ve tinh hinh tai chinh, qua trinh dien bien va ket qu:

cua cac hoat dong kinh doanh, cac luong tien; hoac phat hien ra nhiing ton ta
cung nhu cung cap cac can cii cho viec quan ly va dieu hanh hoat dong kinl
doanh mot cach co hieu qua. Ke toan thuc hien dUdc chiic nang nay bang cach thi
thap, xU ly va cung cap mot he thong thong tin ve thu nhap, chi tieu, tai san, con{
n<3, von chu sd hiiu, ket qua kinh doanh, va cac luong tien cua doanh nghiep. D<
cung la tat ca cac thong tin kinh te can thiet cho cac doanh nhan trong viec ra cai
quyet dinh kinh te, va cho yeu cau cua cd quan thue de xac dinh nghia vu no]
thue cua cac doanh nghiep. Do do, thong tin ke toan la nguon thong tin khong thi
thieu dude khong chi cho chinh sU quan ly cua doanh nghiep ma con cho ca nhQnj
ngUdi sii dung khac ngoai doanh nghiep.
Theo quy dinh tai Luat ke toan, thi cac doanh nghiep vita va nho la do
tUdng phai tuan thu cac quy dinh ke toan co lien quan dUdc cu the hoa the*
cac Chuan mtic ke toan Viet nam va Che do ke toan doanh nghiep vita vi
nho ban hanh theo Quyet dinh so’ 1177-TC/QD/CDKT va quy dinh siia doi, bi
sung Che do ke toan doanh nghiep v ia va nho ban hanh theo Quyet dinh si
144/2001/QD-BTC ap dung cho cac doanh nghiep thuoc moi linh vuc trong c;
nude la cong ty trach nhiem hflu han (TNHH), cong ty co phan, cong ty hdp danh
doanh nghiep tu nhan.
De cu th§ hoa che do ke toan doanh nghiep vUa va nho va cac chuan mile k
toan ap dung phu hdp cho tulng loai hinh doanh nghiep neu tren, cuon sac!
Hudng dan ke toan tai chinh doanh nghiep vita va nho dUdc bien soai
nhSm trd giup cho cac doanh nghiep, va nhiing ngUdi sU dung thong tin ke toai
doanh nghiep phuc vu cho cong viec va muc dich cua minh, cung nhu cac doi t
Udng hoc tap va nghien ciiu ke toan co the nam bat va van dung cac chinh sach k
toan neu tren mot cach hieu qua.
Noi dung cuon sach gom nhiing van de va ket cau nhu sau:
ChUdng I - Nhiing van de cd ban ve ke toan tai chinh.
ChUdng II - Chtlng tit ke tdan, tai khoan ke toan, so ke toan, va bao cao t£
chinh.
Chifdng III - Quy trinh ke toan hoat dong kinh doanh cua doanh nghiep (ca

budc thu thap, xU ly va cung cap thong tin ke toan - Cac vi du minh hoa).


ChUdng IV - Ke toan qua trinh dau tu, mua s&m cac loai tai san.
ChUdng V- Ke toan qua trinh hinh thanh cac loai nguon von kinh doanh.
ChUdng VI - Ke toan doanh thu.
ChUdng VII - Ke toan chi phi san xuat, kinh doanh.
ChUdng VIII - Ke toan thu nhap va chi phi khac.
ChUdng IX - Ke toan xac dinh ket qua hoat dong kinh doanh.
ChUdng X - Ke toan tai san khong thuoc quyen kiem soat cua doanh nghiep
(tai san ghi nhan ngoai Bang can doi ke toan - Loai Tai khoan 0).
V 6i nhUng noi dung neu tren, cuon sach hvfctag dan thvfc hanh ve: Chiifng
tif ke toan, Tai khoan ke toan, So ke toan va Bao cao tai chinh; cac
nguyen tac, quy tac ke toan cd ban va cac quy trinh ke toan ve: Tai san,
N d phai tra, Von chu sof hufu, Doanh thu, Thu nhap khac, Chi phi va Ket
qua, phan chia ket qua hoat dong kinh doanh cua doanh nghiep; cac vi du
minh hoa viec thvfc hien cac bifcfc cong viec ke toan doi vofi cac loai
nghiep vu kinh te tif khau lap chifng tif den khau lap bao cao tai chinh
theo Che do ke toan doanh nghiep vUa va nho ban hanh theo Quyet dinh so 1177
TC/QD/CDKT; Quy dinh sUa doi, bo sung Che do ke toan doanh nghiep vUa va
nho ban hanh theo Quyet dinh so" 144/2001/QD-BTC va cac chuan mUc ke toan
Viet Nam.
Hy vong rang, cuon sach se dap Ung dUdc nhUng van de ma cac doc gia quan
tarn.
Tuy nhien, trong qua trinh bien soan mac du da co nhieu co’ gSng, song
khong the tranh khoi nhiing han che nhat dinh, tac gia chan thanh mong nhan
dUdc nhieu y kien dong gop cua ban doc, de lan xuat ban sau se dat dUdc noi dung
hoan thien hdn.
Xin chan thanh cam dn
Tac gia

6


MUC LUC

Lcti noi dau
CHLfONG I - NHtfNG VAN DE CO BAN VE KE TOAN

TAl CHINH

I. Noi dung cua ke toan tai chinh

11

1. Pham vi cua ke toan tai chinh

li

2. Ddn vi ke toan (don vi ap dung ke toan tai chinh)

1

3. Doi tUdng cua ke toan tai chinh - Tai san va nguon von kinh doanh

l1

4. Cac khai niem cd ban sii dung trong ke toan tai chinh

2

II. Cac nguyen tac cd ban cua ke toan tai chinh

2i

1. Mot so khai niem ho&c gia dinh la cd sd cua nguyen tic ke toan

2

2. Cac nguyen t&c ke toan cd ban

2

a) Nguyen tac gia gdc

2<

b) Nguyen tac khach quan

2,

c) Nguyen tac than trong

2

d) Nguyen tac theo thbi diem phdt sink

2

e) Nguyen tac phit hdp

3

f) Nguyen tac trong yeu

3

g) Nguyen tac nhat quan

3

h) Nguyen tac ghi nhan day du

3

i) Nguyen tac ketoan kep

3

CH tfdNG II - CHttNG T l/ KE TOAN, TAl KHOAN KE TOAN, SO KE
t o A n v A b A o c A o t Ai c h i n h

I. Chiing tif ke toan

3

1. Khai niem va chUc nang cua chiing tvt ke toan

3

2. Noi dung va cac loai chvtng tvi ke toan

3

3. Nguyen tSc lap chiing tU ke toan

3

4. Phildng phap lap chiing tif ke toan

3

5. Hoa ddn ban hang

10

6 . Ky chiing tijf ke toan

10

7. Quan ly va sii dung chiing tu( ke toan

10


8 . Kiem tra chiing tvt ke toan
II. Tai khoan va he thong tai khoan ke toan doanh nghiep vitfa va nho

105
106

1. Khai niem va chOtc nang cua tai khoan ke toan

106

2. Ket cau va nguyen tac ghi cac tai khoan ke toan

106

3. Phifdng phap ghi so kep

108

4. He thong tai khoan ke toan thong nhat hien hanh cua doanh nghiep vtfa
va nho (da siia doi, bo sung theo cac thong ttf hUdng dan ke toan hien
hanh va chuan mile ke toan Viet Nam)

110

5. He thong tai khoan ke toan doanh nghiep

121

III. So ke toan

121

1. Nhiing van de chung ve so ke toan

121

2. Mcl so, ghi so va khoa so ke toan

122

3. Siia chQa so lieu ke toan

122

4. Mot so" hinh thiic so ke toan thong dung

123

IV. Bao cao tai chinh doanh nghiep vifa va nho

135

1. He thong bao cao tai chinh doanh nghiep v ia va nho

135

2. Nhiing van de chung ve Bao cao tai chinh

135

3. Bang can doi ke toan

136

3.1. Noi dung

137

3.2. Cd sd so lieu de lap

137

3.3. Cac thong tin duac trinh bay

138

3.4. Phitdng phap lap

142

4. Bao cao ket qua hoat dong kinh doanh

149

4.1. Noi dung

249

4.2. Ca sd so lieu de lap

1 49

4.3. Cac thong tin diiric trinh bay

149

4.4. PhUctng phap lap

251

5. Thuyet minh bao cao tai chinh

15 3

5.1. Muc dich, noi dung

253

5.2. Cd sd so lieu de lap

J54

5.3. Cac thong tin diCclc trinh bay

154

5.4. PhUcfng phap lap

257

6 . Bang can doi tai khoan

15g

8

6.1. Muc dich

156

6 .2 . Cac thong tin dUCc trinh bay

158

6.3. Phiictng phap lap

15S

7. Tinh hinh thtfc hien nghla vu v 6i Nha nildc

160

7.1. Muc dich

16C

7.2. Co sd so lieu de lap

16C

7.3. Cac thong tin diiOc trinh bay

160

7.4. Phiictng phap lap

162

CHUONG III - QUY TRINH KE TOAN HOAT DONG KINH DOANH
CUA DOANH NGHIEP (CAC B U 6C THU THAP, XtT LY VA CUNG
CAP THONG TIN KE TOAN - CAC VI DU MINH HOA)
I. Ky ke toan

168

II. Quy trinh ke toan cac nghiep vu kinh te phat sinh trong ky ke
toan (Lap chifng tu!, ghi so ke toan, lap bao cao tai chinh - Cac vi
du minh hoa)

16S

c h u o n g iv - k e to A n quA t r I n h d a u t u , m u a sam

cAc

LOAI TAl SAN
I. Ke toan tai san lifu dong va dau tif ngan han (tai san ngan han)

182

1. Tai san lvfu dong va dau ttf tai chinh ngan han

182

2. Quy tac ke toan chung

182

3. Ke toan von b&ng tien

184

3.1. Quy tac ke toan

184

3.2. Ke toan tien mat (TK 111)

18t

3.3. Ke toan tien gtfi ngan hang (TK 112)

19£

4. Ke toan dau tti tai chinh ng&n han (TK 121)

20c

5. Ke toan phai thu cua khach hang (TK 131)

20£

6 . Ke toan thue GTGT dUdc khau trii (TK 133)

21<

7. Ke toan phai thu khac (TK 138)

21^

8 . Ke toan cam co, ky cifdc, ky quy (TK 138)

22]

9. Ke toan tarn ling (TK 141)

22S

10. Ke toan hang ton kho

22J

10.1. Hang ton kho va quy tac ketoan

221

10.2. Ketoan hang ton kho theo phUcfng phap ke khai thiibng xuyen

221
;


10.2.1. Ketoan nguyen lieu, vat lieu (TK 152)

225

10.2.2. Ketoan cong cu, dung cu (TK 153)

231

10.2.3. Ketoan chi phi san xuat, kinh doanh dd dang (TK 154)

236

10.2.4. Ketoan thanh pham (TK 155)

239

10.2.5. Ketoan hang hod (TK 156)

242

10.2.6. Ketoan hang gid di ban (TK 157)
10.3. Ketoan hang ton kho theo phiiOng phap kiem ke dinh ky

248
250

10.3.1. Ketoan nguyen lieu, vat lieu (TK 152)

250

10.3.2. Ketoan cong cu, dung cu (TK 153)

251

10.3.3. Ketoan thanh pham (TK 155)

252

10.3.4. Ketoan hang hod (TK 156)

252

10.3.5. Ketoan hang gid di ban (TK 157)

254

11. Ke toan cac khoan chi phong (TK 159)

255

11.1. Tai khoan va quy tac ketoan

255

11.2. Ketoan cac khoan dit phong

258

II. Ke toan Tai san co dinh va dau tif dai han

259

1. Ke toan Tai san co dinh (TK 211)

259

1.1. Khai niem va tieu chuan TSCD

259

1.2. Nguyen tac xac dinh nguyen gid TSCD

262

1.3. Cac loai TSCD

266

1.4. Nang cap, sita chita TSCD

267

1.5. Tai khoan va quy tac ketoan

267

1.6. Ketoan tang TSCD hieu hinh (TK 2111)

269

1.6.1. Ketoan TSCD hitu hinh tvt che

269

1.6.2. Ketoan TSCD hiiu hinh titxay ditng

270

1.6.3. Ketoan mua TSCD hiiu hinh

270

1.6.4. Ketoan mua TSCD hitu hinh trd cham, trd gop

272

1.6.5. Ketoan trao doi TSCD hitu hinh tiicmg tit

272

1.6.6. Ketoan trao doi TSCD hitu hinh khong titdng tit

273

1.6.7. Ketoan mua TSCD hiiu hinh la nhd cita, vat kie'n true gdn lien
vdi quyen sit dung ddt

274

1.6.8. Ketoan tang nguyen gid TSCD hitu hinh do nang cap tai san do

274

1.6.9. Ketoan TSCD hitu hinh ditpc tai trd, bieu, tang
10

275


1.6.10. Ketoan nhan TSCD la von gop lien doanh

276

1.6.11. Ketoan nhan lai TSCD hiiu hinh gop von lien doanh

276

1.6.12. Ke toan nhan TSCD hiiu hinh do diiu dong noi bo, hoac diidc
cap phdt

276

1.6.13. Ketoan TSCD hiiu hinh phdt hien thita

276

1.6.14. Ketodn TSCD hiiu hinh nhan lai sau khi dem di cam co

276

1.7. Ketodn giarti TSCD hiiu hinh (TK 2111)

277

1.7.1. TSCD hitu hinh dxiOc nhii
277

1.7.2. TSCD hiiu hinh diiOc thanh ly

277

1.7.3. TSCD hiiu hinh dem gop von lien doanh

278

1.7.4. TSCD hitu hinh phdt hien thieu

278

1.7.5. TSCD hiiu hinh khong con du tieu chuan cua no

279

1.7.6. TSCD hiiu hinh dem di cam co

279

2. K etoa n TSCD vo hinh (TK 2113)

279

2.1. Ketodn tang TSCD vo hinh

279

2.1.1. Ketodn TSCD vo hinh hinh thanh tii noi bo

279

2.1.2. Ke todn mua TSCD vo hinh

280

2.1.3. Ke todn mua TSCD vo hinh trd cham, trd gop

281

2.1.4. Ketodn trao doi TSCD vo hinh tiicfng ttf

282

2.1.5. Ke toan trao doi TSCD vo hinh khong tiicfng tii

282

2.1.6. Ke toan mua TSCD vo hinh la quyen sii dung dat gan lien v&i
mua nha cHa, vat kien true

283

2.1.7. Ke toan mua TSCD vo hinh diiiJc thanh toan bang chiing tii

lien quan den quyin sd hiiu von cua dctn vi

283

2.1.8. Ke toan nhan TSCD vo hinh la von gop co phan,
doanh
2.1.9. KetoanTSCD vo hinh diiiJc tai trd, bieu, tang

von gop lien
284
284

2.2. Ketodn giam TSCD vo hinh

285

3. Ke toan khau hao TSCD (TK 214)

28S

3.1. Khau hao va hao mon TSCD

288

3.2. Nguyen tac trich khau hao TSCD

288

3.3. Xac dinh tfuri gian sii dung TSCD

28£

3.4. Phiictng phap trich khau hao TSCD

29C

3.5. Ke toan khau hao TSCD

29C
11


4. Ke toan thue va cho thue TSCD

292

4.1. Ketodn TSCD thue tai chinh (TK 2112)

292

4.2. Ketodn TSCD thue hoat dong

299

4.3. Ketodn TSCD cho thue hoat dong

301

4.4. Ketodn ban va thue lai TSCD la thue tai chinh

303

4.5. Ketodn ban va thue lai TSCD la thue hoat dong

305

5. Ke toan dau ttf tai chinh dai han

307

5.1. Ketodn dau tii chiing khoan dai han (TK 2211)

308

5.2. Ketodn gop von lien doanh (TK 2212)

310

5.3. Ketodn dau tii dai han khac (TK 2218)

314

6 . Ke toan dii phong giam gia dau ttf dai han (TK 229)
7. Ke toan tai san dai han khac

316
318

7.1. Ketodn xay dying cd ban dd dang (TK 241)

318

7.2. Ketodn siia chiia Idn TSCD (TK241)

321

7.3. Ke todn chi phi trd tritdc dai han (TK 242)

321

CHlTdNG V - KE TOA n QUA TRiNH HINH THANH CAC NGUON VON
KINH DOANH
A - Ke toan no? phai tra

327

I. Net phai trd va quy tac ketodn

327

1. Nd phai tra

327

2. Quy t ic ke toan

327

II. Ke toan no ngan han

328

1 . Ke toan vay ng&n han (TK 311)

328

2. Ke toan nd dai han den han tra (TK 315)

332

3. Ke toan cac khoan phai tra

335

12

3.1. Ketodn cac khoan phai trd cho ngUdi ban (TK 331)

335

3.2. Ketodn thue'va cac khoan phai nop Nha niidc (TK 333)

341

3.3. Ke toan phai trd ngUdi lao dong (TK 334)

354

3.4. Ke toan chi phi phai trd (trong do co quy dii phong ve trd cap mat
viec lam) (TK 335)

355

3.5. Ketodn thanh toan theo tien do kehoach hdp dong xay ditng (TK 337)

360

3.6. Ketodn cac khoan phai tra, phai nop khac (TK 338)

368

3.7. Ke todn doanh thu chiia thiic hien (TK 3387)

370


III. Ke toan no dai han

373

1. Ke toan vay dai han (TK 341)

373

2. Ke toan nd dai han (TK 342)

377

3. Ke toan vay von bang phat hanh trai phieu (TK 343)

380

B - Ke toan nguon von chu sd hufu

388

1. Nguon von chu set hiiu

388

2. Ke toan nguon von kinh doanh (TK 411)

390

3. Ke toan ldi nhuan tich luy (TK 412)

396

4. Ke toan chenh lech ty gia hoi doai (TK 413)

397

5. Ke toan cac quy cua doanh nghiep (TK 415)

408

6 . Ke' toan cd phieu mua lai (TK 419)

409

7. Ke toan ldi nhuan chiia phan phoi (TK 421)

412

CHUONG VI - KE TOAN DOANH THU
1. Khai niem, tai khoan va quy t&c ke toan doanh thu

415

2. Ke toan doanh thu ban hang hoa, san pham (TK 511)

419

3. Ke toan doanh thu cung cap dich vu (TK 511)

424

4. Ke toan doanh thu hdp dong xay dung (TK 511)

425

5. Ke toan doanh thu tif cac khoan trd cap, trd gia (TK 511)

425

6 . Ke toan doanh thu hoat dong gia cong (TK 511)

425

7. Ke toan doanh thu hoat dong tai chinh (TK 511)

426

8 . Ke toan doanh thu noi bo (TK 511)

433

9. Ke toan cac khoan giam trii doanh thu (TK 521)

434

CHUONG VII - KE TOAN CHI PHI SAN XUAT, KINH DOANH
1. Ke toan mua hang (TK 611)

440

2 . Ke toan chi phi san xuat, kinh doanh trUc tiep (TK 154)

443

3. Ke toan chi phi san xuat chung (TK 154)

447

4. Ke toan gia von hang ban (TK 632)

450

5. Ke toan chi phi tai chinh (TK 635)

455

5.1. Tai khoan ketodn

455

5.2. Ketodn chi phi di vay (TK 635)

45g

5.3. Ketodn chi phi tai chinh khac (TK 635)

4(54

6 . Ke toan chi phi quan ly kinh doanh (TK 642)

455


CHUONG VIII - KE TOAN THU NHAP VA CHI PHI KHAC
1. Ke toan thu nhap khac (TK 711)

473

2. Ke toan chi phi khac (TK 811)

475

CHUONG IX - KE TOAN x A c DINH KET QUA KINH DOANH (TK 911)
1. Xac dinh ket qua hoat dong kinh doanh

478

2. Ke toan xac dinh ket qua hoat dong kinh doanh

478

3. Ke toan tong hdp chi phi, doanh thu va ket qua hoat dong san xuat san
pham

480

4. Ke toan tong hdp chi phi, doanh thu va ket qua hoat dong kinh doanh
hang hoa

484

5. Ke toan tong hdp chi phi, doanh thu va ket qua hoat dong kinh doanh
dich vu

489

CHUONG X - KE TOAN TAl SAN KHONG THUOC QUYEN KIEM
SOAT CUA DOANH NGHIEP (TAl SAN GHI NHAN NGOAl BANG
CAN DOI KE TOAN ■ LOAI TAT KHOAN 0)
1. Tai san khong thuoc quyen kiem soat cua doanh nghiep

493

2. Ke toan tai san khong thuoc quyen kiem soat cua doanh nghiep

493

cAc v A n b a n p h A p l y v e k e t o A n
1. Luat ke toan

500

2. Thong tii so 89/2002/TT-BTC ngay 09-10-2002 cua Bo trUdng Bo Tai
chinh hiring dan ke toan thiic hien (04) chuan mile ke toan ban hanh theo
Quyet dinh so 149/2001/QD-BTC ngay 31-12-2001.

526

3. Thong til so 105/2003/TT-BTC ngay 04-11-2003 cua Bo trUdng Bo Tai
chinh hu<3ng dan ke toan thiic hien sau chuan mile ke toan ban hanh theo
Quyet dinh so 165/2002/QD-BTC ngay 31-12-2002.

594

4. Quyet dinh so 234/2003/QD-BTC ngay 30-12-2003 cua Bo trUdng Bo Tai
chinh ve viec ban hanh va cong bo' sau (06) chuan mile ke toan Viet Nam
(ddt 3)

689

14


CHl/dNG I - NHtfNG VAN DE Cd BAN VE KE TOAN TAl CHINH

I. NOI DUNG CUA KE

TOAn TAl CHINH

1. Pham vi cua ke toan tai chinh
Ke toan tai chinh la bo phan ke toan ghi nhan, giam sat, kiem tra mot cach
lien tuc, co he thong cac hoat dong kinh doanh cua doanh nghiep dudi hinh thiic
gia tri, tren goc do: Sii hinh thanh va sii bien doi cua von kinh doanh; va ket qua
hoat dong kinh doanh trong mot thdi ky nhat dinh, de cung cap thong tin hGu ich
cho ngUdi sik dung ve tinh hinh tai chinh, ket qua hoat dong kinh doanh va cac
luong tien cua mot doanh nghiep.
Dac biet cho nhu cau xac dinh nghla vu nop thue cua cd quan thue, thi cac
doanh nhan phai cung cap cac thong tin ve chi phi, thu nhap va ket qua hoat
dong kinh doanh, tai san, nd phai tra cua ddanh nghiep thong qua ke toan cua
ddn vi minh.
Nhii vay ke toan tai chinh ghi nhan, xvf ly va cung cap thong tin ve
tai san, nd phai tra, von chu so! hifu, doanh thu, thu nhap khac, chi phi
va ket qua hoat dong kinh doanh, va cac luong tien cua mot doanh
nghiep.
2. Dcfn vi ke toan (Dota vi ap dung ke toan tai chinh)
Tren goc do ke toan, doanh nghiep dUdc quan niem nhu la nhiing to chUc doc
lap v 6i chu sd hUu va vdi doanh nghiep khac; vi muc dich cua ke toan la ghi nhan
lai qua trinh kinh doanh va bao cao dinh ky ve tinh hinh tai chinh va ldi nhuan
cua tting doanh nghiep rieng biet. Nen so' lieu ghi chep va bao cao cua m5i doanh
nghiep khong dUdc bao gom bat ky qua trinh kinh doanh hoac tai san nao cua
doanh nghiep khac, hoac tai san ca nhan hay qua trinh kinh doanh cua chu sd
hUu ddanh nghiep, de cac yeu td nay khong lam sai lech cac thong tin ve tinh
hinh tai chinh va ldi nhuan cua doanh nghiep.
Do do, trong linh vile ke toan, ddn vi ke toan dUdc hieu la mot td chiic doc

lap ke ca doi vdi chu sd hUu va td chUc nay thiic hien mot quy trinh ke toan khep
kin tU khau lap chUng tU den khau ghi sd va lap bao cao tai chinh.
Khoan lc Dieu 2 Luat Ke toan Viet Nam quy dinh: Ddn vi ke toan la doanh
nghiep thuoc cac thanh ph&n kinh te dUdc thanh lap va hoat dong theo phap luat
Viet Nam.
Khoan 2 Dieu 8 Luat Doanh nghiep quy dinh nghia vu cua doanh nghiep:
Lap sd ke toan, ghi chep sd ke toan, hoa ddn, chUng tif va lap bao cao tai chinh
trung thiic, chinh xac.
15


Dieu 2 Quyet dinh so 144/2001/QD-BTC ngay 21 thang 12 n&m 2001 ve viec
bo sung, siia doi Che do ke toan doanh nghiep vifa va nho ban hanh theo Quyet
dinh so 1177 TC/QD/CDKT ngay 23-12-1996 quy dinh:
Che do ke toan doanh nghiep vUa va nho ban hanh theo Quyet dinh so
1177-TC/QD/CDKT va Quy dinh siia doi, bo sung Che do ke toan doanh nghiep
vila va nho ban hanh theo Quyet dinh nay dp dung cho cac doanh nghiep
thuoc moi linh vtic trong ca nude la cong ty trach nhiem hQu han
(TNHH), cong ty co phan, cong ty hop danh, doanh nghiep tii nhan ...
3. Doi tifdng cua ke toan tai chinh - Tai san va nguon von kinh doanh
Ke toan ghi nhan, do liidng, danh gia hoat dong kinh doanh cua doanh
nghiep diidi hinh thiic gia tri. Khi doanh nghiep thiic hien cac nghiep vu kinh te
tai chinh gan lien v 6i cac qua trinh hoat dong kinh doanh, cac nghiep vu nay tac
dong den sii bien doi cua von kinh doanh, va sii bien doi nay diidc ghi nhan tren
hai goc do: Tai san kinh doanh (la von kinh doanh diidc bieu hien trong nhiing
hinh thai ton tai cua chung, vi du nhu: nha ciia, may moc, thiet bi, nguyen vat
lieu, hang hoa...) va von kinh doanh (nguon von kinh doanh) hay la nguon hinh
thanh tai san kinh doanh (von cua chu sd hiiu, nha dau tii, ngiidi cho vay...).
3.1.
doanh

Tai san kinh doanh va stf bien doi cua no trong hoat dong kinh

Tai san kinh doanh la nguon hie kinh te do mot doanh nghiep lam chu sd
hQu hay dang kiem soat va co the thu diidc ldi ich kinh te trong tiidng lai.
Theo khai niem nay thi mot tai san diiOc coi la doi tiicfng cua ke toan
khi no hoi du cac tieu chi sau:
- The hien kha nang sinh ldi trong tiidng lai;
- Thuoc quyen sd hiiu hay quyen kiem soat cua doanh nghiep va se diidc sii
dung de tao ldi ich trong tiidng lai;
- Danh gia diidc bang tien;
- La ket qua cua cac giao dich trong qua khii, nhif: gop von, mua s&m, tii san
xuat, diidc cap, bieu, tang.
Ldi ich kinh te trong tUdng lai cua mot tai san diidc sii dung trong cac
triidng hdp nhii:
- Diidc sii dung mot cach ddn le hoac ket hdp vdi cac tai san khac de san xuat
san pham de ban hay cung cap dich vu cho khach hang;
- De ban hay de trao doi lay tai san khac;
- De thanh toan cac khoan nd phai tra;
- De phan phoi cho cac chu sd hiiu doanh nghiep.
16


Can cii vao thdi han tai san dtfdc thu hoi hay thanh toan trade va sau 12
thang, hoac sau 1 2 thang tdi ke tii ngay ket thuc nien do ke toan, va chiic nang
cua no trong qua trinh hoat dong kinh doanh: “Tai san kinh doanh cua doanh
nghiep” trong ke toan diidc phan thanh hai nhom cd ban: Tai san liiu
dong va dau tu1ngan han (Tai san ngan han); va Tai san cd dinh va dau
tii dai han (Tai san dai han).
3.1.1 - Tai san lufu dong va dau tii ngan han (Tai san ngan han)

Mot tai san diidc xep vao loai tai san liiu dong va dau tii ngan han
khi tai san nay:
- Diidc du tinh de ban hoac sii dung trong khuon kho cua mot chu ky kinh
doanh binh thudng cua doanh nghiep. Vi du nhU: nguyen lieu, vat lieu; cong cu,
dung cu; san pham da, thanh pham...;
- Diidc nam giii chu yeu la de phue vu cho cac lai ich thUcfng mai hoac cho
muc dich ngan han va du tinh thu hoi hoac thanh toan trong vong 12 thang ke til
ngay ket thuc nien do ke toan. Vi du nhii: cd phieu mua vdi muc dich de ban trong
1 2 thang tdi ke tii ngay ket thuc nien do...; cac khoan phai thu cua khach hang;
khoan tra triidc cho ngiidi ban; thue GTGT diidc khau trii; cac khoan phai thu
khac; chi phi tra trade; khoan tarn ting;...
- Diidc coi la tien hoac tUOng dUOng tien ma viec sii dung khong gap mot han
che nao. Vi du nhii: tien tai quy, cac khoan tien giii khong ky han.
TUOng dUOng tien: la cac khoan dau tii ngan han co tinh linh hoat cao va cd
the s&n sang chuyen doi thanh tien mat va khong gap phai rui ro dang ke khi
chuyen doi gia tri. Vi du nhii: ky phieu ngan hang , tin phieu kho bac, chiing chi
tien giii... cd thdi han thu hoi hoac dao han khong qua 3 thang.
-

Tdi san lUu dong va dau tu ngan han gom:

+ Tien: tien mat tai quy; tien giii ngan hang ( gom ca tien dang chuyen) tien
kim loai... diidc dung trong cac hoat dong thiidng xuyen hang ngay trong nam tdi;
+ Tiidng diidng tien: la cac khoan dau tii n g in han cd thdi han thu hoi
hoac dao han khong qua 3 thang ke tii ngay mua khoan dau tii do. Vi du nhii: ky
phieu ngan hang , tin phieu kho bac, chiing chi tien giii..co thdi han thu hoi hoac
dao han khong qua 3 thang.
+ Cac khoan dau tii ngan han bad gom dau tii chiing khoan ng&n han
nhii: cd phieu, trai phieu; va cac E&68fp€tlHtoMEgIifSMan khac diidc dii kien doi
thanh tien m&t va sii dung tron^

|ong thiidng xjuyen cua nam tdi. Vi du:
Doanh nghiep cd the dung tien nhan roi mua cac chiing hhoan cd thdi han thu hoi
diidi mot nam hoac mot chu k y-kinh doanh, nhii: tin phieu kho bac, ky phieu
ngan hang; hoac mua cd phieu, trai phieu de ban trong nam tdi ; gop von lien ket
17


kinh te ngSn han hoac cho vay ma thdi han thu hoi khong qua mot nSm; giii tien
tiet kiem tit 3 thang den 1 nam..
+ Cac khoan phai thu: Phai thu cua khach hang; Tra trtfdc cho ngtfdi ban;
thue gia tri gia t&ng dtfdc khau trii; Phai thu noi bo; Cac khoan phai thu khac;
+ Hang ton kho: Hang mua dang di tren dtfdng; Nguyen lieu, vat lieu ton
kho; Cong cu dung cu trong kho; San pham dd; Thanh pham ton kho; Hang hoa
ton kho; Hang giii di ban.
’ + Tai san lifu dong khac: Tam ting; Chi phi tra trtfdc; Cac khoan cam co',
ky quy, ky ctfdc n gin han...
3.1.2 - Tai san co dinh va dau tif dai han (Tai san dai han)
Tat ca cac tai san khac ngoai tai san ltfu dong va dau ttf ngSn han (Tai san
ngan han), dtfdc xep vao loai tai san co dinh va dau til dai han (Tai san dai han).
Tdi san co dinh va dau tit dai han, gom:
■
Tai san co dinh hufu hinh, nhii: Nha xtfdng; may moc, thiet bi; Phtfdng
tien van tai, truyen dan; Thiet bi dung cu quan ly; Cay lau n&m, sue vat lam viec
va cho san pham; Tai san co' dinh hiiu hinh khac.
- Tai san co' dinh vo hinh, nhii: Quyen stf dung dat co thdi han; Quyen
phat hanh; Ban quyen, bang sang che; Nhan hieu hang hoa; Phan mem may vi
tinh; Giay phep va giay nhtfdng quyen; Bang phat minh, sang che; TSCD vo hinh
khac.
- Tai san co dinh thue tai chinh.
- Tai san tai chinh dai han, nhii: chiing khoan dai han, gop von lien

doanh...
- Tai san dai han khac, nhii: Chi phi xay dtfng cd ban dd dang; Cac khoan
ky quy, ky ctfdc dai han.
3.2.
Nguon von kinh doanh va sU bien doi cua no trong hoat dong
kinh doanh
Nguon von kinh doanh la nguon hinh thanh tai san kinh doanh, gom:
Nguon von chu sd hvtu va cac khoan no phai trd.
3.2.1. No! phai tra
Nd phai tra la cac khoan ma doanh nghiep co trach nhiem phai tra cho cac
ca nhan hoac to chiic khac bang tien hay bang cac gia tri kinh te khac nhii: tra
bang tai san khac; cung cap dich vu; thay the nghla vu nay bang nghla vu khac;
chuyen doi nghla vu phai tra thanh nguon von chu sd hiiu.
Cac khoan nd phai tra the hien nguon von vay hinh thanh tai san va dtfdc
danh gia bang tien; hoac hang hoa hay dich vu se dtfdc chuyen giao trong ttfdng
18


lai de thanh toan mot khoan nd phai tra phat sinh tif mot giao dich trong qua
khti.
Mot khoan nd phai trd la doi tUdng ghi trong ke toan khi no hoi du
cac tieu chi sau day:
- Lien quan den mot stf giam nguon ltfc trong tiidng lai;
- Danh gia dtfdc bang tien;
- Stf giam nguon ltfc trong ttfdng lai phai la mot trach nhiem tra nd cua
doanh nghiep;
- Khoan nd phai tra phat sinh ttf mot giao dich kinh doanh trong qua khti
nhtf: mua hang hoa chtfa tra tien; sii dung dich vu chtfa thanh toan; vay nd; cam
ket bao hanh hang h oa...
Cac khoan nd phai tra gom: phai tra ngtfdi ban, phai tra nd vay, phai tra

cong nhan vien, cac khoan phai tra Nha ntf6c, cac khoan phai tra, phai nop khac.
Cac khoan nd phai tra dtfdc phan thanh nd dai han va ng&n han tuy theo
thdi han thanh toan trtfdc va sau 1 2 thang, hoac sau 12 thang t 6i ke ttf ngay ket
thuc nien do ke toan.
3.2.1.1. Nd phai trd ngan han
Mot khoan nd phai tra dtfdc xep vao loai ngan han khi khoan nd nay:
- Dtfdc dtf kien thanh toan trong mot chu ky kinh doanh binh thtfdng cua
ddanh nghiep; hdac:
- Dtfdc thanh toan trong 12 thang ke ttf ngay ket thuc nien do ke toan.
Cac khoan nd ngan han gom: vay ng&n han; khoan nd dai han den han
tra; cac khoan phai tra cho ngtfdi ban; ngtfdi nhan thau; ngtfdi mua tra tien trtfdc;
thue va cac khoan phai nop Nha niicic; phai tra ngtfdi lao dong; cac khoan phai
tra, phai nop khac; cac khoan chi phi phai tra; cac khoan nhan ky quy, ky ctfdc
ngan han...
3.2.1.2 Nd phai trd dai han
Tat ca cac khoan nd phai tra khac ngoai ncf phai tra ngan han dtfdc
xep vao loai nd phai tra dai han.
Nd dai han gom cac khoan: Vay dai han; nd dai han nhtf nd goc ve thue
TSCD la thue tai chinh; cac khoan nhan ky quy, ky ctfdc dai han; cac khoan phai
tra dai han khac...
3.2.2. Nguon von chu sof hiiu
Nguon von chu sd hiiu (von chu sd htiu): La phan gia tri tai san con lai
sau khi trtf di cac khoan nd phai tra (chenh lech gitia tong gia tri tai san va nd
phai tra), do chu sd htiu dong gop hoac do hoat dong kinh doanh mang lai.
19


Nhuf vay, von chu sd hiiu la phan tai san cua cong ty (doanh nghiep) thuoc
ve nhiing ngiidi dang lam chu doanh nghiep.
Von chu sol htiu gom: von cua cac nha dau tii; thang dii von co phan; ldi

nhuan chiia phan phoi; ldi nhuan tich luy; cac quy doanh nghiep diidc trich lap ttf
ldi nhuan; chenh lech ty gia hoi doai; chenh lech danh gia lai tai san; va von
khac.
Von khac: la von dtfdc bo sung ttf cac khoan tai trd, vien trd, bieu tang.
Thang dtf von (von co phan) la chenh lech gitia von gop theo menh gia co
phieu v6i tri gia thtfc co phieu phat hanh (doi vdi cong ty co phan); ho&c chenh
lech gitfa gia tri danh gia lai tai san va gia tri ghi so ke toan cua tai san dtfa di
gop von lien doanh, lien ket.
Ldi nhuan chtfa phan phoi la so lai (hoac lo) chtfa dtfdc quyet toan hoac
chtfa phan phoi.
Chenh lech ty gia hoi doai la chenh lech phat sinh ttf viec trao doi thtfc te
hoS.c quy doi cua cung mot so ltfdng ngoai te sang ddn vi tien te ke toan theo cac
ty gia hoi doai khac nhau.
Tuy theo loai hinh doanh nghiep ma von chu sd htiu co the bao gom:
a) Nguon von kinh doanh:
*/ Nguon von kinh doanh cua chu sd hiiu doanh nghiep gom:
- Von gop cua cac chu sd htfu tai thdi diem thanh lap va gop bo sung sau
khi thanh lap doanh nghiep;
- Von dau ttf cua chu doanh nghiep ttf nhan;
■Thang dtf von, va von khac.
*/ Doi vdi cong ty cd phan, thi Nguon von kinh doanh gom: Von gop cua
cac co dong (von co phan); Thang dii von; va von khac.
*/ Doi vdi cong ty hop danh, cong ty trach nhiem hitu han va doanh
nghiep tit nhan thi Nguon von kinh doanh, gom: Von dau ttf vao kinh doanh
cua cac chu dong sd htfu cong ty hdp danh va c 6ng ty trach nhiem htfu han, hoac
cua chu sd htfu doanh nghiep ttf nhan; Thang dtf von la chenh lech gitfa gia tri
danh gia lai tai san va gia tri ghi sd ke toan cua tai san dtfa di gop von lien
doanh, lien ket; va von khac.
Nguon von nay dtfdc dung de thtfc hien cac hoat dong kinh doanh cua doanh
nghiep. Theo quy dinh cua phap luat nguon von nay khong dtfdc thap hdn von

dieu le cua doanh nghiep.
b) Loi nhuan tich luy
La phan ldi nhuan gitf lai de tich luy, bo sung von ttf ldi nhuan sau thue thu
20


nhap doanh nghiep sau khi da trtf di so ldi nhuan phan chia cho cac quy cua
doanh nghiep va cho cac cd dong va ngtfdi gop von.
c) Co phieu mua lai la cd phieu da phat hanh do chinh cong ty phat hanh
tai mua lai chung theo luat dinh.
Cac co phieu mua lai giong cac cd phieu chtfa phat hanh d cho khong dtfdc
htfdng quyen bieu quyet, quyen dtfdc chia cd ttfc va cac quyen khac. Viec mua lai
co phieu lam giam so" cd phieu ltfu hanh va cho phep cong ty giam von phap dinh.
Doi vdi co phieu mua lai khong diidc xem la tdi san, ma la mot khoan dieu
chinh von , lam giam von chu sd hiiu.
d) Chenh lech ty gid hoi doai la chenh lech phat sinh ttf viec trao doi thtfc
te ho&c quy doi cua cung mot so" ltfdng ngoai te sang ddn vi tien te ke toan theo
cac ty gia hoi doai khac nhau.
e) Cac quy cua doanh nghiep la cac khoan trich ttf ldi nhuan cua doanh
nghiep.
f) Lcii nhuan chita phan phoi la so' lai (hoac lo) chtfa dtfdc quyet toan
hoac chtfa phan phoi.
4. Cac khai niem c d ban sit dung trong ke toan tai chinh
a)
Cac khai niem diidc quy dinh trong Luat Doanh nghiep so 13 / 1999/QH10
ngay 12- 6-1999
Doanh nghiep la td chtfc kinh te co ten rieng, co tai san, co tru sd giao dich
on dinh, dtfdc dang ky kinh doanh theo quy dinh cua phap luat nham muc dich
thtfc hien cac hoat dong kinh doanh.
Doanh nghiep nho va viia la cd sd san xuat, kinh doanh doc lap, da dang

ky kinh doanh theo phap luat hien hanh, co von dang ky khong qua 10 ty dong
hoac so' lao dong trung binh hang nam khong qua 300 ngtfdi (Nghi dinh so'
90/2001/ND-CP ngay 23-11-2001).
Kinh doanh la viec thtfc hien mot, mot so' hoac tat ca cac cong doan cua qua
trinh dau ttf, ttf san xuat den tieu thu san pham hoac cung tfng dich vu tren thi
trtfdng nham muc dich sinh ldi.
Gop von la viec dtfa tai san vao cong ty de trd thanh chu sd htfu hoac cac
chu sd htfu chung cua cong ty. Tai san gop vo'n co the la tien Viet Nam, ngoai te
ttf do chuyen doi, vang, gia tri quyen stf dung dat, gia tri quyen sd htfu tri tue,
cong nghe, bi quyet ky thuat, cac tai san khac ghi trong Dieu le cong ty do thanh
vien gop de tao thanh vo'n cua cong ty.
Phan von gop la ty le vo'n ma chu sd htfu hoac chu sd htfu chung cua cong
ty gop vao vo'n dieu le.

21


Von dieu le la so' vo'n do tat ca thanh vien gop va dtfdc ghi vao Dieu le cong
ty.
Von phap dinh la mtfc von to'i thieu phai co theo quy dinh cua phap luat de
thanh lap doanh nghiep.
Co tiic la so' tien hang nam dtfdc trich til ldi nhuan cua cong ty de tra cho
moi cd phan.
b)
Cac khai niem ke toan cd ban phan anh tinh hinh tai chinh, ket qua hoat
dong kinh doanh, cac luong tien cua doanh nghiep
* / Cac khai niem ketodn cd ban phan anh tinh hinh tdi chinh
Tdi san: La nguon ltfc do doanh nghiep kiem soat va co the thu dtfdc ldi ich
kinh te trong ttfdng lai.
Lc#i ich kinh te trong ttfdng lai cua mot tai san la tiem nang lam

tang nguon tien va cac khoan ttfdng dtfdng tien cua doanh nghiep hoac
lam giam bdt cac khoan tien ma doanh nghiep phai chi ra, dtfdc the hien trong
cac trtfdng hdp, nhtf:
- Dtfdc sii dung mot cach ddn le hoac ket hdp vdi cac tai san khac trong san
xuat san pham de ban hay cung cap dich vu cho khach hang;
- De ban ho&c trao doi lay tai san khac;
- De thanh toan cac khoan nd phai tra;
- De phan pho'i cho cac chu sd htfu doanh nghiep.
Tai san cua doanh nghiep con bao gom cac tai san khong thuoc quyen sd htfu
cua doanh nghiep nhtfng doanh nghiep kiem soat dtfdc va thu dtfdc ldi ich kinh te
trong ttfdng lai, nhtf tai san thue tai chinh; hoac co nhtfng tai san thuoc quyen sd
htfu cua doanh nghiep va thu dtfdc ldi ich kinh te trong ttfdng lai nhtfng co the
khong kiem soat dtfdc ve mat phap ly, nhtf bi quyet ky thuat thu dtfdc ttf hoat
dong trien khai co the thoa man cac dieu kien trong dinh nghia ve tai san khi cac
bi quyet do con gitf dtfdc bi mat va doanh nghiep con thu dtfdc ldi ich kinh te.
Thue tdi san: La stf thoa thuan gitfa ben cho thue va ben thue ve viec ben
cho thue chuyen quyen stf dung tai san cho ben thue trong mot khoang thdi gian
nhat dinh de dtfdc nhan tien cho thue mot l&n hoac nhieu lan.
Thue tdi chinh: La thue tai san ma ben cho thue co stf chuyen giao phan
ldn rui ro va ldi ich gan lien vdi quyen sd htfu tai san cho ben thue. Quyen sd htfu
tai san co the chuyen giao vao cuo'i thdi han thue.
Thue hoat dong: La thue tai san khong phai la thue tai chinh.
N o phai trd: La nghia vu hien tai cua doanh nghiep phat sinh ttf cac giao
dich va stf kien da qua ma doanh nghiep phai thanh toan ttf cac nguon ltfc cua
22


minh. Viec thanh toan cac nghla vu hien tai dan den viec giam cac nguon ltfc cua
doanh nghiep do:
- Tra bang tien;

- Tra bang tai san khac;
- Cung cap dich vu;
- Thay the nghia vu nay bang nghla vu khac;
- Chuyen doi nghia vu nd phai tra thanh von chu set hiiu.
Von chu sd hUu\ La gia tri von cua doanh nghiep, diidc tmh bang so chenh
lech gitfa gia tri Tai san cua doanh nghiep trtf (-) Nd phai tra, gom: vo'n cua cac
nha dau ttf, thang dtf von co phan, ldi nhuan giii lai, cac quy, ldi nhuan chtfa
phan phoi, chenh lech ty gia va chenh lech danh gia lai tai san.
Thang dtf von co phan la chenh lech gitfa menh gia co phieu vdi gia thtfc te
phat hanh.
Ldi nhuan giii lai la ldi nhuan sau thue gitf lai de tich luy bo sung von.
Cac quy doanh nghiep dtfdc trich lap ttf ldi nhuan.
Ldi nhuan chifa phan phoi la so' lai (hoac lo) chtfa dtfdc quyet toan hoac
chtfa phan phoi.
Chenh lech ty gia hoi doai la chenh lech phat sinh ttf viec trao doi thtfc
te hoac quy doi cua cung mot so' ltfdng ngoai te sang ddn vi tien te ke toan theo
cac ty gia ho'i doai khac nhau.
* / Cac khai niem ketodn cd ban phan anh ket qua hoat dong kinh doanh
Hoat dong kinh doanh: La cac hoat dong cua doanh nghiep ma khong
phai la hoat dong d lu ttf hay hoat dong tai chinh.
Cac hoat dong thong thtidng: la bat ky mot hoat dong nao do ddn vi dam
nhan nhtf mot phan trong hoat dong cung tfng dich vu hoac kinh doanh thtfdng
mai cua doanh nghiep.
Hoat dong dau tu: La cac hoat dong mua va ban lai cac tai san dai han va
cac khoan dau ttf khac khong thuoc cac khoan ttfdng dtfdng tien.
Hoat dong tdi chinh: La cac hoat dong dan den stf thay doi cd cau cac
khoan vo'n dtfdc dong gop va vay nd cua ddn vi.
Doanh thu va thu nhap khac: La tong gia tri cac ldi l'ch kinh te doanh
nghiep thu dtfdc trong ky ke toan, phat sinh ttf cac hoat dong san xuat, kinh
doanh thong thtfdng va cac hoat dong khac cua doanh nghiep, gop phan lam tang

vo'n chu sd htfu, khong bao gom khoan gop vo'n cua cd dong hoac chu sd htfu.
Doanh thu: La tong gia tri cac ldi l'ch kinh te doanh nghiep thu dtfdc trong
ky ke toan. phat sinh ttf cac hoat dong san xuat, kinh doanh thong thtfdng cua
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