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tii
sen c6 dinh
Tdi san c6 c5 dinh cira c6ng ty dugc h4ch to6n theo nguyOn gi6, khSu hao, vd gi6 tri cdn lai
Nguy6n giii bao gtim gi6 mua c6ng chi phi vQn chuy6n, l6p d4t .
.
Kh6u hao tai san c6
hiOn theo phuong ph6p crudng thgng trong su6t thcri
gian u6c tinh htu ich cta tai sAn nhu sau
:
- Nhd cria vdt ki6n truc
- M6y m6c thiiit
10-
25 ndm
6-
12ndm
bi
- phuong tiQn vQa tai , kuydn
- C6ng cU dung cg quan
den
lf, tdi san kh6c
_
10 n6m
2_
6 n1m
6
4.4 Nguy6n tic ghi nhgn vir khAu hao tAt a6ng sin tlAu tu
n6t a6ng san dAu tu tlu-o. c ghi nh{n theo nguy6n gid . e6t e6ng
san dAu tu cluoc tinh, nich khAu hao
nhu TSCD kh6c cria c6ng ty.
tic
4.5 Nguy0n
ghi nhin c6c khoin atAu tu tiri chinh
Khoaa dAu tu vdo c6ng ty con, c6ng ty li6n ki5t duoc ghi nhdn theo gid g6c.
Lcri nhu6n thudn dugc chia
tu c6ng ty con, c6ng tv li6n kilt ph6t sinh sau ngdy dau tu
vdo b6o c6o k6t qud ho4t dQng
kinh doanh.
Du phdng ginm gi6 dau tu du. c l{p vdo thoi di6m cu6i ndm rd s6 ch6nh
l6ch gina gi6 g6c cta c6c
khoan ddu tu duoc hach toiia tr6n s6 ke torin lon hon gi6 hi thi hucrng
cria chring tai thdi dirim l6p du
phdng.
4.6 NguyOn
tic
ghi nhAn
vi
v6n h6a c:ic kho6n chi phi ili vay
Chi phi di vay duoc ghi nh,an vdo chi phi ph6t sinh trong ndm ngoai
trt
c6c kho6n clugc v6n h6a do
chi phi di vay li€n quan truc titip d6n viQc mua sim, xdy drmg ho{c hinh thdnh m6t
tai s6n cu th6 duqc
v6n h6a vdo nguy6n gi6 tdi san .
4.7 Nguy6n
tic ghi nhgn vh phAn b6 chi phi tri tru6c
C6c khoan chi phi thlrc t6 da ph6t sinh nhrmg chua
san xu6t , kinh doanh cria
k!
phat sinh vd vi6c k6t chuy6n c6c khoan chi phi ndy vdo chi phi san
xuAt , kinh doanh crja cric
toiln sau trong mQt ndm tai chinh holc m6t chu kj,kinh doanh .
k6
kj
Chi phi tua tru6c ngEn hqa ld nhiing khoan chi phf thuc tii ph6t sinh nhmg c6 li6n quan
toi ho4t elQng
sdn xuAt, kinh doanh cria nhidu kj, h4ch toiin trong mQt ndm tai chinh ho{c
mQt chu k} kinh doanh n6n
chua th6 dnh h6t vdo chi phi san xuit, tintr doanh trong k! ph6t sinh md dugc
tinh vdo hai hay nhidu
k! kti toan ti6p theo .
4.8 Nguy6n
tic ghi nhin chi phi phii tr6
Cric khoan chi phi thgc ti5 chua phdt sinh nhrmg duo. c tinh tru6c vdo chi phi
xu6t, kinh doanh
kj
td tru6c vio
chi phi san
ndy cho c6c d6i tuqng chiu chi phi de darn b6o khi c6c khoan chi trd ph6t sinh
thlrc tti khdng gdy dQt bir5n cho chi phi san xu6t, kinh doanh . vi6c hach toiin c6c
khoan chi phi ph6i
trd vdo chi phi san xu6t, kinh doanh
trong
vd chi phi phrit sinh hong kj,
4.9 Nguy6n
tic
kj
phdi thlrc hi€n theo nguy.n tEc phn hqp gita
doanh thu
.
ghi nhfn v6n chri s& hfru
VOn dAu hr cria chir sd
htu
cluqc ghi nhan theo si5 v5n thlrc g6p cua chri
s6
Thqng du v6n cd ph6a duqc ghi
htu.
nlin
theo s6 chonh l6ch lon hon gita gi6 thuc t6 phrit
hanh vd mQnh
giri c6 phi6u khi ph6t hanh c6 phitlu hn dau, ph6t
hdnh b6 sung ho{c t6i ph6t hanh c6 phi6u qu!
Lqi nhuan chua phdn ph6i E s6 lqi nhuan tu ciic hoat irQng
cria doanh nghiQp sau khi tru
thu6 TNDN cria ndm nay vd cilc khoan di6u chinh
do 6p dgng trdi tii
.
(_) chi phi
ttray d6i chinh s6ch k6 torin vd
di6u chinh hdi t6 sai s6t trong y6u cria c6c ndm tru6c.
4.10 Nguy6n
tic vir phuong phdp ghi nhin doanh thu
Doanh thu bfu harg
Doanh thu brin hang dugc ghi nhAn khi d6ng thdi thda
m6n c6c di,iu kiOn sau:
- Phen lon rui rc vd loi ich vd gin li6n vcri quydn
sd htu sar phdm ho6c hang h6a cld tluoc chuy6n giao
cho nguoi mua;
- c6ng ty kh6ng cdn nim git quydn quan rf hang h6a nhu nguoi
s6 htu hang h6a hopc quy.n ki6m
so6t hang h6a;
- Doanh thu dugc x6c clinh tuong di5i ch6c chin;
- C6ng ty tld thu
sE
thu
duo. c
lqi ich kinh t6 tu giao dfch ban hang;
- X6c dinh dugc chi phi li6n quan d6n giao dich brin hang
Doanh thu cung ctip dlch vt)
Doanh thu cria giao dich vd cung c6p dich
qr
duo. c
chi
ftar
khi
kt5t qu6 cira giao
dich
116
du-oc x6c
dinh mOt c6ch eling tin cQy. Trudng hqp giao dich v6 cung c6p dich
ru 1i6n quan den ftiOu kj thi
doanh thu duoc ghi nhdn hong kj theo kilt qua phaa c6ng viQc
da hoan thanh vdo ngdy l{p Bang cdn
c6i k6 torin cua kj d6 . K6t qud cua giao dich cung c6p dich v.u ctugc x6c
iiinh khi th6a mdn tjt c6 bt5n
(4) ttiAu kiQn sau
-
:
Doanh thu
c x6c rlinh tuong d6i ctrSc
C6 khA ndng thu duoc
X6c dinh
chin
loi ich kinh t6 tir giao dich cung c6p dich qr d6
phan c6ng viQc dd hoan thanh vdo ngdy lQp nang can d5i k6 torin
X6c dlnh duqc chi phi ph6t sinrr cho giao dfch vd chi phi de hodn thdnr giao
dich
cung cAp dich rr: d6 .
Doanh thu ho4t dQng tdri chfnh
Doanh thu ph6t sinh tn tion
hi, tidn
ban quytin, c6 tuc, lqi nhuan dugc chia vd c6c kho6n doanh thu
ho4t dQng tdi chfnh kh6c dugc ghi nhQn khi th6a man d6ng thoi hai (2)
diau ki6n sau:
- C6 khd ndng thu du_o. c lcri ich kinh ti5 tu giao dich d6;
- Doanh thu
c x6c dinh tuong diSi
c6 tuc, tqi nhuan dugc chi4
chic chin.
du-oc ghi nh6n
khi c6ng ry rruoc quyan nhfn c6 tuc ho4c ctuoc quydn
nhfn
lqi nhu{n trr viQc g6p v6n.
Thu nhip khac bao gdm c6c khoan thu tir cric ho?t
ttQng t4o ra doanh thu gdm
dQng x6y ra kh6ng thudng xuy€n ngoai caic
hoat
,
:
- Thu vC thanh l)t TSCD, nhuqng b6n TSCD
- Thu ti6n ph4t l,Jr6ch hang do phi ph4m hgp
- Thu tiAn bdo hi6m clugc bdi thudng
- Thu duoc c6c khodn no phAi thu cl6 x6a s6 tinh
vdo chi phi
- Khoan no phAi tri nay m6t chri dugc ghi tdng thu
nhap
- Thu c6c khoin thu6 tluqc giAm, rluqc hoar l4i
k'
tru6c
- C6c khoan thu kh6c
tic vir phuong ph6p ghi nhgn chi phi tdi chinh
chi phi tai chinh dugc ghi nhan h t6ng chi phi tdi chinh ph6t sinh hong
kj (kh6ng bir trir
4.11 Nguy0n
thu ho4t clQng tdi chinh )
C6c khoan chi phi
vcri doanh
.
c ghi nhQn vdo chi phi tai chinh gitm:
-Chiphiho4cciickhoinl5li6nquan
- Chi phi cho vay
vi
di vay v6n
- chi phi g6p v6n [6n doanh , li6n k6t,
16 chuy6n
chung ktorin , 16 ph.it sinh khi brin ngoei te,
4'12 Nguy6n
16
nhuqng chimg khoriLn ng6n trgn , du phdng giam gi6
t)i gi6 h6i do6i
.
tic vi phuang phnp ghi nhin chi phi thu6 thu nhip doanh nghigp
hiQn hdrnh, chi
phi thu6 thu nhgp doanh nghiQp hof,n lgi
chi phi thud thu nhap doanh nghiQp hi6n hdnh ld sd rhud thu nhdp doanh nghiQp ph6i
n6p rinh trcn
thu nhdp chiu thud rrong ndm vd thud sud't thud thu nh{p doanh nghi€p
hiQn hhnh
chi phi thud thu nhdp doanh nghiCp hodn lai
h
.
sd thud thu nhQp doanh nghi6p s6 phrii n6p trong
tudng lai ph6t sinh ril vi€c ghi nh6n thud thu nhQp hodn 1ai ph6i tr6
trong ndm, hoin nhdp tdi s6n
thud thu nhQp hodn lai dd itugc ghi nh6n tU cric ndm tnrdc .
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