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ld gi6 b6n udc tinh tni chi phi brin hang u6c tinh vd sau
da lap du phdng cho hang hu h6ng, l6i thdi vd chQm
k€ khai thudng xuy€n d6 hach todn hang tdn
tri
luin chuy6n . C6ng ty
6p dung phuong ph6p
kio vdi gi6 tri xdc dinh theo phuong ph6p binh
quen gia
quy0n.
4.3 Nguy6n
ttc ghi nhgn vd kh6u hao tdi sin
c6
dinh
Tai san cii cii dinh cua C6ng ty duo]c hach toAn theo nguydn gir! khdru hao, vd gi6 td cdn lai
.
gian
tinh htu ich cria tai s6n nhu sau
- Nhd
crla
25
6-
bi
- Phuong ti6n v{n
tii
, truydn
- C6ng cg drurg cu quAn
vi
r0-
ki6n tnic
- M6y m6c thi6t
4.4 Nguy6n tfc ghi nhin
:
d5n
6
lf, tai s6n khdc
_
12 ntur.
10
2 _ 6 ndm
kh6u hao bdt dQug sin diu ru
nhu TSCD kh6c cua c6ng ty.
4.5 Nguy€n
tfc ghi nh{n
c6c kho6n dAu
tu
tii chirh
Khoan dau tu vao c6ng ty con, c6ng ty li€n k6t duoc ghi nhfln theo gi6 g5c.
Loi nhu6n
c chia
tt c6ng ty con, c6ng ty liCn k6t ph6t sinh sau ngdy dAu
c ghi nh6n vdo b6o c6o kiit qui hoat d6ng
kinh doanh.
thu6n
tu
Du phdng gidm giA dAu tu duqc ldp vdo thiri diiim cu6i narn ld s6 ch6nh lQch gifa gi6 giic
cria c6c
khodn tlAu tu ttuoc h4ch to6r r€n s6 k6 to6n lon hon gi{i tri thi truong cia chfng
rai thoi di6m l4p du
phdng.
4.6 Nguy0n
tic ghi uh{n vi v5n
b6a c6c khoer chi phi di vay
chi phi di vay duoc ghi nh{n vdo chi phi ph6t sinh trong ndm ngoai tru
cric kho6n tluoc v5n h6a do
tii srin .
4.7 Nguy6n tic ghi nhin vi phin b6 chi phi tri trufc
v6n h6a vdo nguy€n gi6
Cdc khoin chi phf thgc t6 de phdt sinh nhlmg chua dugc tinh vdo chi phi
san xu6t , kinh doanh cria
plxlt sinh vd viCc k6t chuyiin cii,c khoin chi
phi
toan sau toong mot nem tai chinh ho4c m6t chu
vdo chi phi sAn xudt, kinh doar$ cia c6c kV kC
kj kinl
doanh
Chi phf trn trudc ngin han ld ohtng khoAn chi phi thrrc
t6
.
sinh nhtmg c6 ten quan t6i hoat d6ng
sin xu6t, kinh doanh cria nhidu kj' hach torin trong mot ndm tai chinh hodc m6t chu
kj, kinl doaDh
kj' k6 todn ti6p theo
4.8 Nguy6n
kj,
nCn
.
tic ghi nhgn chi phi
phrf,i
tri
xuit, kinl aoanir ty nay cho cric tt6i tuqng chi.u chi phi d6 dem bao klli clic khoan chi
tra phiit sinh
thuc tii kiong gay d6t biiin cho chi phi san xuit, kinh doanh . Vicc hach
todn cac ktoan chi
Dhi Dhai
trd vdo chi phi sdn xu6t, kinh doanh trong kj. phrii
thuc hi6n theo nguy.n
vd chi phi phdt sinh trcng kj, .
tfc ghi nh{n v5n chri
4.9 Nguy6n
Thdng du
v6n
s,fi
ric phr) hqp gita doanh rhu
hiiu
phdn
c ghi nhdn theo sii ch€nh l€ch l6n hon gifta gi6 thlrc
t6 ph6t hdnh vd m€nh
gi6 cii phi6u khi phdt hdnh c6 phi6u Dn diu, phrit
hanh b6 sung ho{c tii phdt
Lqr
nh
c6
hdnh c6 phiiiu qu!
chua phan ph6i ld s6
loi nhu6n tu
.
c6c ho4t tlQng cua doanh nghiep sau khi
tru G) chi phi
TNDN cria nem nay vd cr{c khoAn didu chtnh do 6p
dung hdi tii thay ddi chinh s6ch ke to6n vd
diau chinh hdi t6 sai s6t trong y6u cua c6c n
6c.
4.10 Nguy6n
tic vi phuong ph6p ghi nhAn doanh rhu
Doanh thu ban hang
Doanh thu b6n hdng dugc ghi nh{n klri ddng thdri
th6a mdn cric didu ki€n sau:
cho nguoi mua;
- c6ng ty kh6ng
cdn
git
quydn quan
lf
hang h6a nhu ngudi sd
htu
hang h6a ho+c quydn ki6m
so6t hang h6a;
- Doanh thu dugc x6c
dinh
- Cdng ty da thu dugc hoflc s6
g diSi
thu
chfc chfn;
c
lqi ich kinh
t6
tu giao dich b6n hang;
X6c ilinh duqc chi phi li6n quan d6n giao dich bAn hans
Doanh thu cung
dich vu
-
c
dinl
mQt c6ch d6ng
doanh
tin cfly. Trudng hqp giao dich vd cung cdp dich
4 1i6n quan diln nhidu k! thi
thu dugc ghi nh{n trong k} theo kiSt qud phda c6ng vi€c
dd hoAa thdnh vdo ngdy l{p Bang c6o
d6i k6 to6n cua
k'
d6 . Kr5t qud cua giao dich cung cip dich
ru
xac dinh khi thda man tet ca b6n
(4) diau ki4n sau :
-
Doanh thu dugc x6c tfnh tuong di5i c]ric ch6n
Cd
krhA
ning thu duqc loi ich kinh
ti5 trJ
giao dich cung c6p dich r.u d6
Xric dinh duoc phAn c6ng viQc dd hodn thdnh vdo ngdy l6p
Bring can d6i k6 to6n
Xdc
c chi phi ph5t si r cho giao dichvdchi phi d6 hoan
thenh siao dich
cung cAp dlch 4r d6 .
dinh
Doanh thu ho?t ilotrg
tli
chitrh
Doanh thu phrit sinh tu tidn lai, tidn ban quyi5n, c6 tric,
lqi nhu6n du. c chia vd c6c kroan doanh thu
hoat d6ng tai chinh kh6c or ghi nhdn khi rh6a rn6n d6ng
thdi hai (2) diriu ki€n sau:
- C6 kha n6ng thu duoc lqi ich kint tii tu giao dich d6;
- Doanh thu duqc x6c tlinh tuong d6i chEc chin.
C0 filc,
lqi nhuen duoc chi4 tluoc ghi nhdn khi cdng ty tlugc quydn nh{n c6 tuc ho[c duoc
quyOn n]rdn
Ioi nhuAn tu viec g6p v6n.
Thu nh$p khdc bao g6m c6c kloan thu ttr aic ho4t d6ng xdy ra kh6ng thudng xuy€n , ngoai cac hoat
d6ng tao ra doanh thu g6m :
lf
- Thu v6 thanh
TSCE, nhuqng biin TSCD
- Thu tidn phat kh,ich hang do phi
- Thu tiAn bno
hi6m
- Thu dugc c6c
pham
ddng
qc bdi thudng
kioan ng phdi rhu dd xoa
sd
- Khoan no phai tua nay mAt chu duqc ghi
ki mr6c
tinh vdo chi phi
ting thu nhap
- Thu c6o k1roar thu6 duqc giam, duo. c hoan lai
- CAc khoan thu khac
4.11 Nguyon
tic vir phuorg ph6p ghi nh4n chi phi
te'i chinh
Chi phi rai chinh duo]c ghi nhan ld t6ng chi phi tai chintr phdr siDh trong
thu ho4t dQng tai chinh )
Cdc k}oan chi
- Chi phi
holc
k'
(khone bir rru v6i doanh
.
phiduoc ghi nlrin vdo chi phi tii
chi
rgdm:
c6c khoan 16 li€n quan diin c6c hoat dQng dAu tu tdi chlnh
- Chi phi cho vay vd di vay v6n
- Chi phi g6p v6n li€n doanh , li€n kiit,
16
chuy6n nhuqng chrimg kloAn ngin h4n , du phdng giam gi6
chf'ng khoan , l5 pMt sinl klli bdn ngoei tC,
4.12 Nguy6n
16
fi
gi6 h6i doai
.
tic vi phuong phfp ghi nhin chi pbi thu6 thu nh{p doarh nghiep hien hd'nh, chi
phl thu6 thu nhap doanh nghiQp hoin l4i
phl ftud thu nhap doanh nghiQp hi6n hinh D sti thud rhu nhap doanh nghiep phai n6p ttnh tr€n
thu nhap chiu thud trong
nim vi thud sudt thud rhu nhAp doanh nghiep
Chi phi thud ttru nhQp doanh nghiep hoen
tr.Jdng
hi D
hiQn hanh
.
sd thud thu nhap doanh nehiep sC phei n6p rong
lai phiit sinh trl vi€c ghi nhAn thud thu nhAp hodn 14i phii trd trong ndm, hodn nhap Gi sen
thud thu nhap hoen
hi
da dudc ghi nhan tU cdc nam hudc
.
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