Kế toán xác định kết quả hoạt động kinh doanh tại công ty cổ phần xây dựng tài lộc

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K T10513

A


An Giang

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0763.684.455

TT

TB

1
1.1
1.2
1.3
1.4

-

1.5
1.6
2
2.1
2.2
2.3
2.4
2.5
2.6

-

2.7
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8


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1.1

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2.2

doanh thu

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2.

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3.3

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3

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4.3

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C

1:

1.1

ng Kinh doanh

ng ch

c a qui lu t cung c
tr

c a s n ph m

s thu v

t

c ng mong mu n l i nhu n
c doanh thu h
t

trong vi

thu. N u
bi n b

n

i nhu n. B t c D
t

i a,

n l n trong

i nhu
D

D

ph i

s n xu

c ch y

th c hi n h th ng k t

Doanh

c g
t bi

cg

c th

c th c hi

c m t kho n ti n, kho n ti

p

doanh thu

ng

t c nh tranh, khi s n ph m c a D

ng ch p nh

doanh thu

ng c a qui lu

n ph m. Do
v

nh hi u qu ho t

nh k t qu kinh doanh s
ng c a D

c
ng

.

1.2

Trang 1


p

.
1.3

-

:

S
2- 2013

g

1.4
.
3
2
-

2013.
u:c

1.5

2:
1
Trang 2


1

2
2
2

Ho t
c

t

ng s n xu

s n ph m h

n xu

, d ch v

.

K t qu ho t

v

d ch v

s n ph m

ng lao v

ch gi a doanh thu thu n v i tr
.

t qu ho t

nc
ng KD ch

cg

i nhu n thu n t ho t

K t qu ho t

ng SXK D= doanh thu thu n -

n

+

+

Ho t
v im c

t

ng

ut v v

ut

nh

m l i.
Trang 3

n


K t qu ho t

t ho t

l ch gi a

n thu nh p thu n thu c ho t

K t qu ho t

n

c ho t

p ho t

Ho t

ng ho t

ng di

ho

c

n ng th c hi

nh

nc

nh, thu

kho n n

t

ng kh

c ti n ph t do vi ph m h p

nh

ng kinh t , thu

K t qu ho t

c

ch gi a thu nh p

thu
K t qu ho t

p ho t
y

v ho t

n

ng s n xu t KD c a DN,ta c n c

L i nhu n g p = Doanh thu thu n L i nhu n thu n =
2

p-

(L N tr

c thu )

:
Trong n n kinh t th tr
ho t

quan

u qu cao nh t (t i a

i nhu
ti p

ng hi n nay, v n

n vi

c o k t qu ho t

i nhu

ng KD c

i thi

i

ut

c

nh l i nhu

doanh thu, thu nh

i nhu

kinh doanh c a doanh nghi p. Do
kinh doanh m

c n ki m tra doanh thu, chi

r ng s n ph

i bi t

n ch s n ph

t

c k t qu cao nh t. Nh v y, h th ng k
ng trong vi c t p h
t
ch
doanh, ph

ng c a DN, qua
c i
ut

p

c nh

li u v
n thi
a ch n ph

u qu nh t.
Trang 4


Vi c t ch
m

h i k t qu
c, h

p v i i u ki n c th c

a quan

tr ng trong vi c thu th p, x

c i

quan ch qu n, qu
qu

l a ch n ph

c ch

kinh t

u
thu

2.
2

:

2
c th c hi n do vi
cung c p lao v , d ch v

ng s
p

Doanh thu

s n ph m
ti n ghi

ng cung c p lao v , d ch v .

r t quan tr ng trong ho t

ng kinh doanh c a DN, b i

:

doanh thu
c

n xu t, ph n

B i
2

ng t s n ph m c a DN

t ch c ch
c ng

o s n xu t kinh doanh c a DN.
p nh n

-

Trang 5


:

511

Trang 6


511

333

Doanh

521, 531, 532
,

911
333 (33311)

.

mua.

Trang 7

2.3. K

5211

Trang 8


5212

h

2.3.3

5213

Trang 9


TK 111, 112,131

TK 5211, 5212, 5213

TK 511

3:

2

nh

3332

Trang 10


3333

2
2
c t xu t kho c a s s n ph m (ho c g m c chi
ho

c t lao v , d ch v
nk

n

i v i doanh nghi p th

ng m i),

c
nh k t qu kinh doanh trong k

t kho:
-

ct

-

2.5.2

n

-

p tr

c xu t tr

-

p sau xu t tr

c
c
-

-

Trang 11


-

632

.

Trang 12


632

154

155, 156
157

155, 156

911

159
154

5

2.6
2.6.1

2.6.2.

Trang 13


2.6.3.

6421

2.7 K
2

p:
m:

-

2.7.2 K t c

BPQLDN

i dung ph

n 642 :

Trang 14


6422

Trang 15


111, 112,
1

6422

111, 112, 152,..

334, 338
911
214

142, 242
139

335

336

352

c

333

7

.

2.8

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