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2.1 ,"'tuyin ,de 44,,10 t;,; loa"X 1,1,,,All", Hang tan kho dm;Jc linh the<>gia g<k Tnnmg hllP Bia tri tlm!n co tht thl,lChi~ dU\7Ct1Jp h"" gii g6c thl phli Iinh the<>gii tri thuk rotht thlle hi~ du'/< Gia gA.: hang t6n kho boaogbm chi phimu•• chi ph! c!l~ bib VI ck chi philion quon lr\IC tiq, khic phiol ;nh <Uc6 du,," hang ton kho & dj difm VI tr,"g thiihien llli
Gia gA.:cUa nang tbn kilo moo ng<Xiib.ao gom gii mu•• clk Io~i thu~ khiing d""" hOOn1.i, chi phi ' ••.•chu~en, bbe ,ep
blo quan Irong qua trlnh m"" hintg •• cac chi phi IJuk ro lien 'loon lIVe ti.;p den iec mua hang tbn kho,
Gia gA.: cila hAng 16n kho do d<m vi til";'" • it bao golm elli phi nguyon heu 'iit lieu t'Ve li.;p chi phi nhan eoog trl,lCliq" chi phi.an xuit chung c6 dinh.:I chi phi ,an xuil chung bit d6i phit ,inh Irong qua trinh chuyO hoa ngujonlieu "I lieu thilnh thilnh ph!m Clk chi phi an xuit ch"ng dU\7Cphan b6 tronw ""ti.u ltao ngu~en •• t lie" t'Vc titp,NhLhlg chi phI kh6ng du,/< tinh.;\o gii g& cila hAng tbn kho,
• Clk lthoan chiet Wu 11"'''''g n\lli vi giam gii hang m"" do Mng mUll khOng diulg quy clkh phim chit,
_ Chi phI nguy.n alli ••.•.chi phi nbin OOng,I doe chi phi ••••,,m.kinh doonh kl1ic phal.inh trin mire hinh thu<'mg Chi phi b.ao quan hAng tbn kho nVeic chi phi No quAn hang tan kho dn Ihitt eho qua Irinh.an xuit tiep thoo va chiphi No quAn hang t6n kho phat ,inh Irongq"o trinh mua Mng
_ Chi phi ban hang Chi phi quAn ly doanh nghii!p
2.1 1'10"""'11'1041' -",ic d;"h g;4 ,,; U"g ,6" kilo euJ; ii': Gii tri hang ton kh" cooli~' dU\7Cx:le dinh l!>eo phu,,"gphIr.pbinh quin gia quyen,
2.) PIo"""g philp Io(leloI""" Io.;"g"i" lho: Coog ty ap d\lllg phu,,"g pMp ke khai thlftmg oyen de ~h t",m hilngton kho,
3 )'I;g"~'.n tic Khi ohij.n dr k~ ••in ph,;i IhM:
).1 •••.Xuy;" Itk 11M"lop,,: Clk kh"an phili tim kMclI1ul.ng, khoAn ua tnroc eho "gum ban, phili thu no); bii phoi thotheo tit dQ ko!ho",h hllP dang Ay d\fl1g (~oo) va cae khoim pho; tho kh:le t~i tMi d;tm boo cioo nt :
• C6 ti;(li h(Ulthu hbi ho,-< thanh toan dLIOi1 n!m <ill'/< pMn Io~i 10Tii •••• n~iin h~n
• C6 thlri hon thu h6i hol)c thanh toOn trin 1 n!m d",;u: pMn Io~i Iii Tii •••• dill h~n
Trang 14Boo clio 10;did
eno ndm 'aj chinh III rhlie3//1 ) ]()fJ9
4 (;hi nh~n ,'iI khh bODlal.an eli/Ijnb
4.1.•••.gu)'in ,.it-ghi"If;" 1'.\'('0II"" Iri••~,TSCfJ.,.; h;~h
Tii ,an c6 dinh d""" ghi nh~n Iheo gia g&e Trong qui lrinh sir d~ng, tal san cr, dinh dll\JC ghi nh"" thoo oguye gia,
hoo moo lu9 k~ va gia tri cOnl~i.
~.1 PlUN"/{ philp uti" Ira" TSCO I"n., hi"h, TSCD vil Itlnlt: Kh!u h.o d'N" tri<;h the<:>phll<1ng phap dtrong thAng
TbI1igian kh~uhao d~.w.: llnh "I", >au:
• Nhilc.ra ~ kib tnic
• May ml>cthib bi _Ph"""8 li~ van lai.lruyfu d!n
• Thib hi quiln Iy Ph.in mtm mar lfnh
(6-;G TV CO rllA, HONGnt, Dlf" QllAL~G
121.123.IH Ham !'Igh', Ph"",,¥ NKUy!n1M, Sinh, Quf' I, Tr IlCM
."g"'yh Ide "ic~ I~p cdc UOIin dlrt,1t ctic q"'j lid(1i nhl<~n ""'" rh",/:
Lvi nhu(in sau thut lhu nh~ OOanh nghi~p sao !<hid\.rl'< I),; h(ii dbng C6 DOng thong qua du"" frich cae GuYthoo Di~
I~ Coog ly_
s.{;hi nh,n <.liekboan phil Inlh""nc m,i.i phil Irli kU<
Ck kboan phili tra nguOi ban phil; ri n(i; bQ, phili Ir khk kilo ••• va}' If; thOi di~m bao cao, n~~:
C<llholi h~n lhanh I"'" du6i I nam dlrQ'Cph ••• I""i I" no;rngin h""
- C6 thOi h~n thanh loan 1m 1 n!In d~ pMJI loti 1 JlI' dai h",
Hi s.an thi~uchlY~oi ly d~ phan I~i Iii JlI' ngin him,Th ! thu JlMp huAn I~i dul'< phan I""i Iii nl' dili hfIl
8 Ng"~'.n Ii ghi ohlin chi phi pha! lricac u,o.in chi phi th\IC te chua phal ,inh nhung d~ trlch tru6c vau chi phi sin u.!.l, kinh doanh trong k}' M dam h.okhi chi phi phal sinh th\IC l~ khOJlg gay di\! bib cbu chi phi an xu'l •.inh doanh In" c" ••••dam bao nguyen tic philhqp g;ila d03l1h lhu v chi ph£ Khi de chi phi dO phat sinh ~o cO chenh l.:eh vo-; s6 d~ frich • ~ loan ti~n hauh ghi bbSllng bu'c ghi giam chi phi lu<mll Ung vo; phlm c1 enh leeh,
6 Chi nhlin do kh"an diu I• flli ehlnh
cae khoaJl d:lu hI "W c6ng fy con, dlng fy lifn k~ dul'< k~ toan ghi nhjn lhoo phu,,"g pMp git g6c Lvi nhuan thuAn
dul'< ehia ni dlng fy con dlng fy lien k~ phat ,inh sau npy d~uwduqc ghi Jlh.n "au Rio eto kb quJ h""t d(ing kinhdoanh, Ck khoim dul'< chia khk (Jlgoai lvi nhuan thuAn) dul'< coi IIIpMn lho hbi cae khoan dao lu VI du'<,JCghi nhanIii giam trir gia g6c d~u tu_
7 Chi ohlin chi phllri tr •••••
Ole chi phi n-a tnni<: chi Ii';" Guan d~ chi phi s.an ,u.il kinh doanh nllm l!i chinh hieu t;li dul'< ghi nhin 1,1chi phi tri1nW<:ngin h~n,
Cae chi phi ,au day da phat ,inh Irong nllm !-iiichinh nhung d~ h;u:h loan ,',10 chi phi tn\lru6\: dai h;u>M ph.n bbdin vao kH qua ~t d(ing kinh doIrnh:
Coog Cu dung cu u.!.l dung cO gia t,j 11m;
• Chi phi ,lia chiia IUn tAi s.an ei>dinh phal.inh mQt 11mq ••.•kin_ Lqi lht lh""mg mai (khong dul'< v6n h6a thiUlh tAi ,an)I
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10 Ngu, in lie ghl 0 hli 0 d ••anh Ihu
10./ DotJnlo 110", /><in Iogn/{duI/Cglo/ ~Ioi~ ~Io/dimg 110M flow m<In cIic d//", ~ii~,,,u:
Phin kin nii ro va IQi ich gin lib, vo; quytn whilu <iul pham h<$O hling h6.a d~ d\.rl'< chuy~n giao cho nguiri mua;
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Trang 15_ e6ng I)' Uulngeon nAm gi;} quyh quan I)' hinS hOa MIT ngwi sl1 hil'u hang 00 h~c qu~n ki~m soat hang h6a;
_ [)oanh Inu dU<;J< xac dinh bwng doli eMe chln;
_ Cling ty <1ithu d~!>oJ< st lhu dll(>CI"";kh kinh Ieiiigiao dich ban hing;
_ Xic djnh <IUI'<chi I'M Ii&! quan den giao dich ban hang
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('('l'G n'c6 PH,\NOO'G lIEN !lIt' QUAr-(;
121-123-125 Ham Nghi Ph~""g SguyEn Tho; 111"h,Qu+n I, T P HCM
Silo cola 'ili cM,,~ cho n.Jm til; </Ii"" Mt Ihli<: J r'/1/21)(19
16.1 Doanh tI,,, hOill <1p"Xlaj c/ri"lr: Doanh thu phill ,inh lillie" IAi,'i•••• ban quy&., 06 l.:re, I,,; nhuii. dll"" chia ,.
cae khoiln doanh thu h<>\Ild<)ng la; chlnb khic JIl\>Cgh; nhin lJIi tM • min d6ng thlri hai (2) di,!" ki~n sau:
• C6 khi nang lhu duo;rc1""; ich kinh 1~tUgiao dich do;
_ [)oanh thu <'Iu"" do dinh lUo:rngdoli chic chin.
C6 tire, !vi nhu~n d"9" chi Jll<,>CgIIi nhan hi C6ng I)' d"\>C qu~tn "hin c61"" h$ dLrQ'Cquyin "hi llri nhuOn tilvi~ g6p.bn
11 "'KUl"n tic ,io ph"""Z phap ghi rlh," hi phi Iii chinhCae kh"lln chi phi dl!\>CgIIi nh", va" chi phi Iti c~in~ g<\rn:
• Chi p~i!>ok cae kilo"" 13 lien quail Mn doc ~~ dQllg d.l.~ lU tIli chin~:
• Chi pbl coo vay vi di vlY v6n;
• Cae I<ho.1n13do t~IY&;it)i git ~6i &"i cua cae nghi~ '1\1pNit sinh lien q~ln db ngo~i~;
Cae kho.in Iren dl!\>CgIli n~", t~.o tf",g sb p~.t sinh troIIgky,khOng b" tris viii <loonh thu ho~t dQng tai chinh
12 !'igu~.n t.ic.i ph""""K phiop Khi nh~n chi phi lh"~ tho Ih,,, dOllnh nKh~p hi~n hanhChi p~1 mu~ t~u nh.p doonh nghieP hien ~lnh dl!Q'C>clc dinh tn!n co sii thu nh.p chiu th ! va \hut.edt t~"t TNDNtrong.urn hi.:n hanh