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* Dia chi
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khdu hao Udt aqng sfrn tIAu tu
nat eEng sdn dAu tu duoc ghi
nhQn theo nguyOn gi5,. nAt d6ng san dAu
tu dugc tinh, trich kh6u
hao
nhu TSCD kh6c cira c6ng ty.
4.5 Nguy6p
tic
ghi nh$n cfc khoin tIAu tu thi chinh
,l
" ddq tu vdo c6ng ty con, c6ng ty li6n k6t dugc ghi nhQn theo gi6 g6c. Lqi nhuAn thuAn dugc chia
Kho6n
tir cdng ty pon, c6ng ty 1i6n k6t phrit sinh sau ngiry
dAu
tu dugc ghi nhQn vdo b6o
cfto
ktit qud ho4t dQng
kinh doanh.
DU phdng gi6m gi6 ddu tu duqc
hp
vDro
thoi di6m cu6i nam ld s6 ch6nh l6ch giira gi6 g6c ctra c5c
khoin ddu tu dugc h4ch to6n trdn s6 k6 to6n
lcrn hcrn gi6
tri thi trucrng cira chfng t?i thoi di6m lflp dy
phong.
tdc ghi nhfn
4.6 N
vdr
vdn h6a cdc khoin chi phi tili vay
Chi phi di vay duoc ghi nh4n vdo chi phi phet sinh trong ndm ngoai trir ciic khoAn duoc v6n h6a do
chi phi di J'ay liOn quan trgc ti6p dtin viQc mua sim, xdy
v6n hoa v{o nguy6n gi6 tdi sAn
4.7 Nguy6[r
dpg
hoac hinh thdnh m0t tei s6n
cr,r
th6 dugc
.
tic ghi nhdn v]r phffn
bd chi phi
tri trufc
chi phf thuc t0 dd ph6t sinh nhung chua duoc tinh vdo chi phi sdn xudt , kinh doanh cira kj,
Cdc
ph6t sinh I'a vigc k6t chuy6n c6c khodn chi phi ndy vdo chi phi sin xu6t , kinh doanh cira c6c ky kC
to6n sau trpng m6t ndm tdi chinh hodc mOt chu
kj'kinh doanh .
Chi phi tr{ tru6c ng6n han ld nhirng kho6n chi phi thuc t6 ph6t sinh nhurg c6 li6n quan t6i ho4t dQng
sdn xuAt,
(inh doanh cua nhi6u kj, hach to6n trong mdt ndm tdi chinh hodc m6t chu kj'kinh
chua th6 tlnh h6t vdro chi
ky kC to6n ti6p theo
4.8
phi
sAn xuAt,
kinh doanh trong
kj
doanh n6n
ph6t sinh mh dugc tinh viro hai hay nhi6u
.
Nguj0n tic ghi nh$n chi phi phf,i trfl
C6c kho6d chi phi thuc t€ chua ph6t sinh nhr.mg duoc tinh tru6c vdo chi phi trd tru6c vdo chi
phi
sdn
xu6t, kinh doanh kj, ndy cho c6c dOi tuqng chlu chi phi de ddm bAo khi c c khoan chi tr6 ph6t sinh
thuc t€
g6y dQt bi€n cho chi phi sdn xu6t, kinh doanh. ViQc hach to6n c5c khodn chi phi
phii
odn
dfch
khodn doanh thu
- Doanh thu dugc x6c dinh tuong Odi chac chan.
aA
,,
Co tric,
lgi nhu4n cluoc chia, duqc ghi nhan khi cdng ty duoc quydn nhdn c6 tric hoflc duqc quy0n nhan
loi nhu4n tu
Thu nhflp
viQc g6p vdn.
il
gdm cac khoin thu tu c6c hoat dQng xdy ra kh6ng thudng xuy€n , ngodi ciic ho4t
cl6ng tao ra doanh thu g6m
:
- Thu vA thanh ly l. SCD, nhucrng b6n TSCD
.l
- Thu ti0n phat khach hdng do phi ph4m hqp ddng
- Thu tiAn b6o hi6m dugc UOi ttrucrng
- Thu dugc c6c khoAn ng phdi thu
cl6
x6a sd tinh vdo chi phi kj'trudc
- Khodn ng phAi trdnay m6t chu clugc ghi tang thu nhQp
- Thu c6c khoin thu6 dugc giAm, dugc hodn l4i
- C6c khoin thu khdc
4.11 Nguy0n
tic vir phuong phdp ghi nhfln chi phi tiri chinh
Chi phi tdi chinh duoc ghi nhQn ld t6ng chi phf tdi chinh ph6t sinh trong
thu hoat dQng tdi chinh )
k! (kh6ng br) tru v6i doanh
.
C6c khodn chi phi cluqc ghi nhdn vdo chi phi tai chinh
g6m:
;
-Chiphiho{cc6ckho6nt6ticnquancI6nc6choatdQngd6ututdichinh
- Chi phi cho vay vd di vay
v5n
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1
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- Chi phi' g6p
v6n
liOn
doanh , 1i6n k6t,
^
chimg khopn,
4.12 Nguyl6n
16
16
chuy6n nhugng chring khoan ngdn h4n , du phdng giirm gi6
ph6t sinh khi b6n ngo4i t9,
16
tj/ gi6 h6i do6i
.
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phi thu6 tlru nh{p doanh nghiQp hofln l4i
Chi phi thqd thu nh6p doanh nghiQp hiQn hdnh ld sd thud thu nhAp doanh nghiQp ph6i nQp tinh tr6n
thu nhdp c[riu thud trong ndm vd thud sudt thud thu nhQp doanh nghiQp hi6n hdnh
.
Chi phi thpd thu nhAp doanh nghiQp hodn lai ld sd thud thu nhdp doanh nghiQp sd phii n6p trong
tUdng lai phrit sinh tir viQc ghi nhdn thud thu nhdp ho6n lai
thud thu nfrdp hodn lai dd duoc ghi nhfln tit cric ndm trUdc
.
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