-
Phi~u chi
-
Gi~y bao N q cua N gan hang
-
Bangluang
-
Bang phan b6 kh~u hao TSCf)
1.4.2.3.
Tid khoiin sir dfmg [1, Trang 491J
Tai khoan 641 "Chi phi ban hang" phan anh cac chi phi lien quan d~n ho~t
dQng tieu thl,l san phdrn.
K~t c~u tai khoan:
641 "Chi phi ban hang"
-Cac chi phi phat sinh lien quan d~n
qua trinh ban san phdrn, hang hoa,
cung c~p dich Vl,l
-K~t chuy~n chi phi ban hang vao
Tai khoan 911 "Xac djnh k~t qua
kinh doanh" d~ tinh k~t qua kinh
doanh trong kyo
Tai khoan 641 khong co s6 du cu6i ky
1.4.2.4. Nguyen ltic h9-ch loan [1, Trang 491J
Tai khoan 641 duqc rna chi ti~t theo timg nQi dung chi phi theo quy djnh. Tuy
theo yeu cAu quan
Iy cua timg nganh, timg Doanh nghi~p rna rna thern cac tai khoan
c~p 2 d~ phan anh Cl,l th~ cac nQi dung chi phi thuQc chi phi ban hang
Cu6i ky, k~ toan k~t chuy~n chi phi ban hang vao ben Nq Tai khoan 911 "Xac
dinh k~t qua kinh doanhl.l.
1.4.2.5. SO'dli nghifp V(l [5, Trang 157J
Sa ita 1. 4:
sO'ita h(lch toan chi phi ban himg
- - - - - - - - - - - - - - Trang 16
214
641
911
Cu6i kY k~t chuy~n
Chi phi khAu hao TSCD
--~~----------~~
~
chi phi ban hang
334,338
Luang va cac khoan
trich thee luang
142,242
Chi phi phan b6
111, 112, 331
Chi phi dich V\1 mua ngoai,
'\
'\
chi phi bang tien khac
..
133
ThU~G~GT
~
duQ'c khAu trir
1.4.3. K~ tmin chi phi quan Ij doanh nghifp
1.4.3.1.
Chi phi quan
Khtii ni?m [2, Trang 280}
Iy doanh nghi~p phan anh cac chi phi quan Iy chung cua Doanh
nghi~p bao g6m ti~n luang, cac khoan ph\1 cAp phai tra cho ban giam d6c va nhan vien
quan
Iy acac phong ban, chi phi v~t li~u, d6 dung cho van phong, khAu hao tai san c6
dinh dung chung cho Doanh nghi~p, cac khoan thu~, I~ phi, bao hi~m, chi phi dich V\1
mua ngoai thuQc van phong Doanh
nghi~p,
cac chi phi khac dung chung cho Doanh
nghi~p, ...
1.4.3.2.
ChUng tic s';'
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