Don vi tidn tQ sir dgng trong k6 to6n Don vi ti6n tQ sri dung trong ghi chdp ktl to6n ln d6ng Vi€t Nam VND.. Nguy6n tic ghi nh$n cic khoin tidn vi c6c khoin tuong tluong ti6n C6c khoAn t
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36 1998 pqg Mi$ K+ai, phulns Minh Klrai, quan Hai qd Truns, thanh ptti Ha N6i
MUC LUC
Trang Bing cAn tttii ktl to6n
86o c6o kiit qui ho4t tlQng kinh doanh
Biio c6o luu chuy6n tiAn tQ
Bin thuy6t minh 86o c6o tii chinh
t-2
3 4
5-18
Trang 3cONG TY c0 PHAx 0 rO rur
S5 teee pni1, vlntr Khai, P.Minh Khai, Q.Hai Bd Trung, TP.H; NOi
86o c6o tii chinh
9 th6ng NAm 2014
T4i ngny 30/09/2014
VNI)
0u0tD0t4
VND
TAI SAN
100 A Tiri sin ngin h4n (100=110+120+130+140+150)
110 I Tiiin vir cic khoin tuong iluong tiiln V.l
l1l l Ti€n
112 2 CAc khoan tuong ttucmg ti6n
120 II C6c khoin diu tutii chinh ngin hgn y.2
121 1 Ddu tu ng6n h4n
130 III C6c khoiin phiii thu
131 l Phai thu cta kh6ch hing
'132 2 Tra trudc cho ngudi ben
133 3 Ph6i thu nQi bQ ngin h4n
135 5 Cric khoin phii thu kh6c V.3
139 6 DUphdngph6i thu ngen h4n kh6 tldi (*)
140 IV Hirng tdn kho
141 l Hdng tdn kho
6 ql
it
R v.4
672,s41,052,985 27,841,942,129
27 ,84'l ,942,129
-12,6s0,000,000 12,650,000,000 24,108,936,691 10,646,203,504 8,395,744,333_
5,425,498,710 (3-s8.509,856) 568,397,871,691
568,397 ,87 | ,691
39,,542,302,47 4
1 ,824,879,128 26,477,545,482 6,153,738,218 5.086,139,646 222,767,416,640 172,8s6,029,861 28,849,733,388 120,567,096,343 (91,717.J62,95 5 )
18,85s,000 88,939,000 (70.084,t)00)
1 43 ,967 ,441 ,473
0 32,623,283,37 6 32,622,842,97 6 I,073,530 (633.130) 17,308,103,403 17,308,103,403
0
266,583,400,633 21,627,433,510 5,627,433,510 16,000,000,000 14,545,497,000 14,545,497,000 18,188,750,516 t3,915,849,337 r,813,898,307
0
2,816,825,496 (351.822,621) 203,547,182,694 203,547,182,694 8,674,536,913 732,514,416 115,315,067
2,849 ,213 ,818 4,977.433,612 225,97s,696,864 176,322,588,,619 30,936,141 77s
120.294,176,343
(89,3 58,034,568) 27,339,750 88,939,000 61,599,250) 145,359,107,094
0 32,623,123,776
32,622,842,97 6
1,073,530 (7q2.730) 17,029,984,469 17,029,984,469
0
15l 1 Chi phi tri tru6c ng6n h4n
152 2 Thu6 GTGT dugc kh6u trir
154 3 Thuii vd c6c khoin kh6c phdi thu Nhi nudc
158 5 Tii sin ng6n h4n kh6c
150 V Tiri siin ngin h4n kh6c
200
220
221
222
223
227
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229
230
240
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v.6
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II Tari sen c6 .Iinh
l Tdi san c5 dinh hau hinh Y.7
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- Gid ii hao mdn luL kii (4)
3 Tdi san cii dinh v6 hinh v.8
- NguyAn gid
- Gid ti hao mdn lui kii (*)
4 Chi phi xAy dung c<r bin d0 dang V.9
III B6t dong san diu tu
250 IV C6c khoin ttAu tu tiri chinh diri h3n
251 l DAu tu vdo c6ng tY con
258 3 Dau tu dai han kh6c
25g 4 Dg phdng giim gi6 dAu tu tii chinh dni han (*)
260 V Tiri siin diri h4n kh6c
261 l Chi phi tr6 trudc ddi h4n
268 3 Tdi sin dii han khic
270 rONG coNG TAr sAN (270 = 100+200)
v.l0
v.lt
y t2
v.l3
895,308,469,625 492,5s9,097,497
Trang 4cONG rY c0 PHAx 6 rO rur
s6 trn pn6 rrainrr Khai, P.Minh Khai, Q.Hai Bd Tnmg, TP.HiNSi
Bio c6o tii chinh
9 th6ng Ndm 2014
Tqi ngiy 30/09/2014
TM 3010912014
\.ND
571,457,459,834 562,239,059,834 '157,850,686,973 340,988,693,856 37,724,s70,932 8,617,902,822 1,698,050,204 5,001,283,102
0 9,943,632,257 414,239,688 9,218,400,000 9,218,400,000
0
323,8s1,009,791
323,851,009,791 308,391,170,000
360,727 ,s00
483,226,387 (8.680,989,647) I,023,506,109 406,707,674 21,866,661,768
0
t7 4,492,666,67 o 165,497,266,670
83,436,734,97 4 60,843,087,076 9,098,943,915 2,370,490,691 1,120,838,784
2,417 ,029 ,392
0 6,202,609,824 7,532,014 8,99s,400,000 7,610,400,000 1,385,000,000
318,066,430,827
318,066,430,827 284,s02,360,000 24,249,537,500 483,226,387 (8.680,989,647) 616,798,435
0 16,895,498,1s2
0
0U0U2014 VND NGUONVON
300 A Nq phni tri (300 =310+330)
310 L Nq ngin hqn
31 1 I Vay vi ng ng6n h4n
312 2 Phii tri cho ngudi b6n
313 3 Ngudi mua tra tidn tru6c
314 4 Thui! vd c6c khoin phii nQp Nhi nu6c
315 5 Phdi hi ngudi lao tlQng
316 6 Chi phl phni tri
317 7 Phai tre nOi b0
3lg 9 C6c khoan phni tre, phai nQp ng6n han khec
323 11 Qu! khen thuong vi phric lqi
330 II Nq dii h?n
333 : Ph6i tr6 ddi han khdc
334 4 Vay vd ng ddi h4n
400 B Ngu6n v6n chi sf hilu (400:410+430)
410 I Ngudn v5n cht s6 hfru
4ll l V5n diu tu cria chrl sd htu
412 2 Th4ng du v5n c6 phAn
4'13 3 V5n kh6c cta chrl sd hiru
414 4 C6 phi6u qu! (+)
417 7 Qu! dAu tu ph6t tri,5n
418 8 QuY du phdng tdi chinh
420 10 Loi nhu{n sau thu6 chua phdn phiii
430 II Ngudn kinh phi vir qui khic
440 TONGCQNGNGUONVON
Nguli t{p bi6u
89s,308,469,62s 492,5s9,097,497
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s6 r 99B Dh6 Minh TP.HE N
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9 th6ng NIm 2014 (Theo phrong phrip tgc tidp)
Nim 2014
d'a 3OtOgDo14
Tn'01/01/2013 dCn
30t09/2013 ME
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^, l Ti€n thu tu bdn hdng, cung cdp dich vr,r vd doanh
ul
thu khac
02 2 TiAn chi tri cho ngudi cung c6p hing h6a vd dich vu
03 3 Ti6n chi ta cho ngudi lao tlOng
04 4 Tidn chi tr6 ldi vay
05 5 Ti€n chi n6p thui thu nhap doanh nghiCp
06 6 Tidn thu kh6c tir ho4t <l6ng kinh doanh
07 7 Ti€n chi kh6c cho hoat tlQng kinh doanh
20 Lnu chayin tiin fiuAn tu hogt itflng kinh doanh
II Luu chuyGn tidn tir ho4t ilQng dAu tu
,, l Ti€n chi d,3 mua sim, xdy dung TSCD vd cric tdi
zr sdn DH
khdc
,, 2 Ti6n thu nr thanh l!, nhuong bdn TSCD vd cdc
TSDH kh6c
23 3 Ti6n chi cho vay, mua c6c c6ng cu ng cia tlon vi kh6c
25 5 Tidn chi tliu tu g6p v6n vdo don vi khtic
26 6 Tidn thu hOi dAu tu g6p v6n vdo rlon vi khtic
27 7 Tidn thu l6i cho vay, c6 ttc ve lgi nhudn tluoc chia
30 Luu chuyin tiln thuAn fir hogt it\ng itdu tu
lII Luu chuy6n ti6n tir hoet alQng tii chinh
3 | l Ti€n thu tt phrit hdnh c6 phitiu, nhQn vrin g6p
cria chi sd htu
., 2 Tidn chi trii viin g6p cho cric chri so htu
mua lai c6 phi6u cria doanh nghi€p da ph6r hanh
33 3 Ti6n vay ngin han, ddi han nh6n iluoc
34 4 Ti6n chi tri nq gi5c vay
36 6 C6 ttc, loi nhuan da tra cho chisdhitu
40 Lru chuydn tiit thuin tt hogt it,ng tdi chinh
50 Luu chuy6n tidn thuin trong k!
60 Tidn vir tuong iluong ti6n iliu k!
6l Anh huong cira thay d6i r,i gi6 h6i do6i quy d6i ngoai te
70 Tidn vi tuung du.ong ti6n cu6i ky V.l
Ngudi lfp bi6u
843,148,591,300
(741 ,319,2 I 1,009) (24,27 4,842.800)
(4 249 ,12s .303) (l ,240 .44 | ,972) 7,048,186,652
( 126.509,909.69e) (47,3 97.3s2,83 1 )
0
0
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0 0 2,7 46,s41 ,t7 I
4,642,038,'t7 t
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751,894,450,642
(6',77.48A,498.613) (2s 144, 1 53.600) 48,969,798,399 6,214,483,739 21,627,433,510
' 24,880
27,841,942,129
343,529,422,104
(182.569,13',1 ,379) (1s.oer,871.116)
( 13.3 l 8,944.0e I )
0 t3 ,669 ,739 ,483
( r 0.62 i ,639,498)
135,597,269,503
(3.10 | ,325 ,7 96)
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0 1,395,201,000
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D6 XuAn quang
Trang 756 1"99B plf(iMinh Khai,
-phuong Minh Khai, quan Hai B*-Trung, thanh phii Hn NOi
Tir ngiry 01 thring 01 nim 2014 d6n ngiy 30 th:ing 09 nim 2014
r DAc DrfM Ho4r OQXC c0.n DOANH NGHTDP
01 Hinh thric sO hiiu v5n
Ld C6ng ty c6 phdn.
02 Linh vrSc kinh doanh
Sin xu6t, thuo:rg m4i vd dlch vp
03 Nginh ngh6 kinh doanh
Hoat tl6ng chinh cta c6ng ty trong ky k6 toen tt ngey 0l th6ng 01 nim 2014 it6n ngdy 30 thring 09
nim 2014 ld sin xuAt, lip rfp xe 6 t6 c6c lopi
Ngodi ra, theo Gi6y chring nhAn tl6ng k1i doanh nghiQp, mQt s6 ngdnh ngh6 rlu_o c c6p ph6p nhung
trong kj, kii to6n chua ph6t sinh t4i C6ng ty bao gdm:
- Sin xuSt vi cung ring vat tu thitit b! co khf giao th6ng vfn tii; i
- Gia cdng, phqc h6i, kinh doanh vit tu, phu ting, phuong ti6n thiSt bi co khi, giao th6ng v{n t6i; {
- Srla chfia, kinh doanh, tlpi lj kj gni cic lo4i xe gin m6y hai b6nh; I.
- Kinh doanh hing tliQn, <IiQn tt, hdng trang tri noi that; 3
- Ldm dich vu xuAt nh6p khAu vit tu phu ting phuong ti6n giao th6ng v{n tii; T
- Dai l!, kinh doanh vit tu, thi6t bi phu ting, vit li6u xdy dung vi dich vr,r v{n tai hing h6a; )
- Kinh doanh xu6t nhfp khAu vit tu, phu tirng, phuong ti6n v6n tii n6ng s6n vd hdng ti€u dirng;
- Kinh doanh xu6t nhfp khiu n6ng, lAm, th6 sin, hii sin;
- Kinh doanh tam nh6p, trii xuAt, chry6n khiu hing h6a;
,: , .^ ,.^
- D4t ty xang oau nnten |lgu;
- XAy dqng c6ng trinh giao th6ng;
- Djch vp v{n tAi vi giao nhin hing h6a xuit nhip khAu;
- Kinh doanh xu6t nh{p khAu vat tu, thiist bi phu tr)ng 6 t6, xe gin m6y hai b6nh;
- Kinh doanh bdt dQng srin;
- Khai th6c chii biiin, kinh doanh kho6ng sin;
- Sin xuit, mua bhn,lip rip, sria chta, bio hinh cric loai xe hai b6nh gin mity;
- Thu gom ph6n lo4i, tei chii d6ng g6i, vin chuy6n xt lj rric thii c6ng nghigp, phii ti6u c6ng
nghi6p, ph6 thii c6ng nghiQp;
- Mua b6n, phin lo4i, tl6ng g6i, vAn chuy6n, ti6u thu c6c sin phim bing kim loai, g5;
- Dich vq vQ sinh m6i trudng;
- Thiilt k6 phuong tiQn giao th6ng tluong bQ.
Trang 8cONG rY cO pHAx 610 rnrr
_qfluz-n:naylul* p!usng"]\4i!! [hai? quat Hl!.q? rryte, t?nh p!6 Ha Noi
Bin thuy6t minh 86o qio tii chinh (titip theo)
u N,i,u rAr cuiNn, ooN vl rrtN Tp stIDUNc rnoNc x6 roAN
01 Nim tii chinh
Nim tii chinh cia C6ng ty bit dAu tri ngiy 0l theng 0l ve k6t thric tai ngdy 3l th6ng t2 hing n6m.
02 Don vi tidn tQ sir dgng trong k6 to6n
Don vi ti6n tQ sri dung trong ghi chdp ktl to6n ln d6ng Vi€t Nam (VND)
01 Ch6.IO k6 torin 6p dgng
c6ng ty 6p dung chii d6 kii toan doanh nghi6p viQt Nam ban hdnh theo euy6t dinh so
tslzooolqo-BTC ngiy 20 th6ng 3 ndm 2006, Th6ng tu s6 zqqtzoosnr-src ngiy 3l th6ng 12 ndm 2009 cia
B0 Tdi chinh, ciic chuAn mlrc k6 to6n ViQt Nam do BQ Tii chinh ban hinh vi c6c vIn bin sria rl6i,
b6 sung, huong d6n thuc hiQn kdm theo
02 Tuy6n b6 vd viQc tuAn thri ChuAn mgc k6 to6n vi ct5 aq t5 toAn
\
Brio c6o tdi chinh tlugc l{p vd trinh biy phn hqp v6i cic chuAn muc k6 to6n, ctr6 aO n5 to6n doanh {
N
03 Hinh thrirc k6 torin 6p dgng
C6ng ty 6p dung hinh thr?c k6 to6n tren mAy vi tinh
i.
01 Nguy6n tic ghi nh$n cic khoin tidn vi c6c khoin tuong tluong ti6n
C6c khoAn tidn bao g6m ti6n mdt, ti6n grti ngdn hing, tidn dang chuyiin
cric khoan tuong tluong ti6n li c6c khoin ddu tu ngin han kh6ng qu6 03 th6ng c6 khi ndng chuyiin
d6i d6 dAng thenh tidn vd kh6ng c6 nhidu rrii ro trong chuy6n d6i thnnh tidn k6 tir ngiy mua khoAn
dAu tu tl6
C6c nghi6p vu kinh t6 ph6t sinh bing ngoai t6 tlugc quy di5i ra tl6ng Viet Nam theo ti gi6 thuc t6 tai
thdi diiirn phat sinh giao dlch ngoAi tC cta Ngan hdng Thuong mai noi doanh nghiQp c6 giao dich
phrit sinlr Tai thdi di6m cuiii ky, c6c khoin mr,rc ti€n c6 g6c ngoai tQ tluo c quy d6i theo tj,giri mua
vio cLia Ngdn hdng thuong mai noi doanh nghiQp m6 tdi khoin c6ng UO tal ttrOi aii5m lAp brio c6o tai
chirrh
Chdnh l6ch ti gi6 thgc t6 ph6t sinh trong kj vd ch€nh l6ch t'j/ gi6 do d6nh gi6 l4i s5 du cic khoin
rnuc ti6n tQ tai thdi tti6m cutii kj,rlugc ghi nhAn vio doanh thu ho{c chi phi tAi chinh k} kti to6n
02 Nguy6n tic ghi nh$n hirng tdn kho
Hdng t6n kho tlu c ghi nh{n theo gi6 g6c Truong hqp gi6 tri thuin c6 thti thgc hi6n duqc th6p hor
gi6 giic thi phei tinh theo gi6 tri thuAn c6 thii thuc hi6n tlucr c Giri g5c hdng tdn kho bao g6m chi phi
mua, chi phi cht! bi6n vd c6c chi phi li€n quan truc ti6p khric phet sinh d6 c6 du.c hdng tdn kho d
dia di6rr vi trang thii hign tai
Gi6 tri hdng tdn kho tlugc x6c tlinh theo phuong ph6p binh qudn gia quydn
Trang 9Se^f::B-Cre Ylq 5trq ph
Bin thuy6t minh 86o c6o tiri chinh (tiilp theo)
Hing t6n kho tlugc hach to6n theo phuong ph6p k6 khai thudng xuy6n
03 Nguy6n tic ghi nhin vi khiu hao tii srin c6 dinh
NguyAn ic ghi nhQn TSCD hfru hinh, TSCD v6 hinh
Tdi sin c6 dinh hfu hinh, v6 hinh tluqc ghi nh6n theo gi6 g6c Trong qu6 trinh sri dung, tii s:in c5
tlinh h0u hinh, tdi sen cii d;nh v6 hinh tru<v c ghi nhin theo nguy€n gi6, gia tri nao mon liy k6 va gi6
tri cdn lai
Phnong phrip khdu hao TSCD hibu hinh, TSCD v6 hi h, TSCD thuA fii chinh
Tii s6n c6 tlinh cluoc khau hao theo phuong ph6p trudng thing dga tr6n thdi gian htu dung u6c
tinh Thdi gian kh6u hao duoc x6c trinh phil hqp v6i qrl alrr, tai Th6ng tu
"5 qstzotsth-arc
ngdy l0 th6ng 6 ndm 2013 cria BQ Tdi chinh, cp th6 nhu sau:
- Nhi cta, vat ki6n tnic
- MAy m6c, thi6t bi
- Phuong tiQn vdn tii, truydn din
- Thi6t bi, dung cp quin l;i
- TSCE hiiu hinh kh6c
- Phdn mdm m6y vi tinh
- Quy6n su dpng tlAt c6 thoi han
Du phdng giim giri tliu tu chfng khorin tlugc lfp vdo thoi
g6c cta c6c khoin dAu tu tlugc hach toen tr6n s6 k6 torin
thoi diiim l6p du phdng
05 -27 nlm
03 - 07 nim
06 nim
03 - 05 nnm
03 - 08 ndm
03 nim
Theo thdi gian s& dung
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04 Nguy6n tic ghi nhin vir kh6u hao bit dQng s6n rliu tu
Bit^tlQng sdn tliu.tu dugc ghi nh{n theo gi6 g6c Trong qu6 trinh nim giI chd reng gie, hoac cho
thuc hoat tlqng, bat dQng sin tldu tu ttugc ghi nhiin rheo nguyen gie, gia fi huo mon iu! t6 va gie rri
cdn l4i
05 Nguy6n tic ghi nhfn c{c khoin tliu tu tiri chinh
Kho6n tliu tu vdo c6ng ty con, c6ng ty li6n kiit du-o c k6 to6n theo phuong ph6p gi6 g6c Lgi nhu{n
thuin tlugc chia tir c6ng ty con, c6ng ty li6n k6t ph6t sinh sau ngey aa, ii aoq;glrirlr6, ,ao eao
c6o Ki5t qui hoat d6ng kinh doanh C6c khoin tlugc chia t<nac lnglai lgi nhu6n tf,uAn) tluqc coi li
phin thu h6i c6c khoin dAu tu vi ttuqc ghi nhin ld khoin giam trt lia gOc Aiu tu
C6c khoin dAu tu chfng kho6n tai thdi tli6m brio c6o, n6u:
' c6 thdi han thu hdi ho[c tl6o han kh6ng qu6 03 th6ng k6 tt ngdy mua khoin dAu tu 116 duo c coi
li "tuong ttuong ti6n";
- C6 thdi han thu h6i v6n du6i 0l n[m hoic trong 0l chu kj, kinh doanh tlu.c phdn loai Id tii s6n
ngin han;
' C6 thoi han thu hdi v6n tren 0l nim ho{c hon 01 chu k} kinh doanh tlugc phin loai li tdi sin dii
han.
<tiiim cu6i kj td s6 ch€nh lQch giiia gin
km hon gi6 tri thi trudng cria chring tai
Trang 10sii tqqs ph6 MinlIhqi*tfSglq ]1!'r!_[!g.qr6n Hai.BA Trung, thdnh phd Hd NOi
**
Brin thuy6t minh B:io cdo tiri;;t (161 *"o) ' _ *
06 Nguy6n tic ghi nhin vA v5n h6a cric khorin chi phi rli vay
chi phi rti vay tlugc ghi nhfln vdo_chi phi sin xu6t, kinh doanh trong k! khi ph6t sinh, trri chi phi rli
vay li6n quan truc ti6p_tt6n vi6c triu tuxdy dung hoflc srin xuat tii Jnioaurg auo." iint *o gut.g
cria tdi sin il6 (duo c v6n ho6) khi c6 dn cac aieu tien quy ilinh rrong cr,ui, ,n'u" lic ioin vic, Nu,,
s6 to *ctri phi di vay".
Chi phi tli vay li€n quan trgc ti6p ttiin vi6c dAu tu x6y dung hoic sin xu6t tii sin d6 dang tlugc tinh
vdo giri tr! cia tdi sin tl6 (duoc v5n ho6), bao gdm cric khoin I6i ti6n vay, ph6n b6 c6c itroan cni6t
kh6u hodc phu tr6i khi phat hdnh tr6i phi6u, cac khoen chi phf php pfrat sln'fr li6n quan t6i quri trinh
ldm thfi tuc vay
07 Nguy6n tic ghi nhgn vir v5n h6a c{c kho6n chi phi khric
c6c khoan chi phi tre tru6c duoc v6n h6a tt6 phnn b6 ddn vio k6t qui hopt tl6ng kinh doanh bao
gom:
- Gie tri cdn lai cria c6ng cp, dgng cp tl6 xu6t ding, chd ph6n bi5;
- Nhtng khoin chi phi khric thgc tii ph6t sinh c6 li6n quan d6n k6t qui hoat tlQng sin xu6t kinh
doanh cia nhi6u ni6n tt6 kii torin;
Chi phl tri tru6c tlugc ph6n b6 theo phuong ph6p duong thing
08 Nguy6n tic ghi nhin chi phi phii tr6
Klodn_chi glri ttr.u1 ticfu.a nhrit sinh nhung tluoc trich lruoc.vio chi phi s:in xu6t, kinh doanh trong
kj'd€ dnm brio khi chi phi phet sinh thuc tii kh6ng gay d6t biiin cho chi phi san xudt kinh doanh rrcn
.g"rg q?T bri.o nguyen
_tic phn hon gifra aoanh thu va.t i pt i rnr cac cni pni ao pr,at sinrr, n6u co ch6nh l6ch v6i s6 di trich, ke roen titin hinh ghi b6 sung hoic ghi gidm chi'phi tuong ring voi phin
ch6nh l6ch
09 Nguydn tic ghi nhin v6n chri sO hiiu
V6n dAu tu crla clrfi s& htu rlu-o c ghi nh{n theo s6 v6n thuc g6p cia chri sd h0u
v6n khric cria chri sd hou tlugc ghi theo gi6 tri cdn l4i gi0a gi6 tri hop l1y' cia c6c tdi s6n md doanh
nghiep tlugc cric t6 chr?c, c6 nhin kh6c tang, bitlu sau n1i trl (-) ;6c lh;an tfrra pf,airOp tra,
"Oj li6n quan diin c6c tdi sin du c tlng, bii5u niy vd khoin u6 sungitr t ct qua hoat dQng [i"n [ounr,
c6 phitiu qu! li c6 phiiiu do C6ng ty ph6t hinh vd sau d6 mua tai c6 phi6u qu! duoc ghi nhan rheo
gi6 tri thuc t6 vi tri^h bdy tr6n Bing c6n dtii ktl toan li mqt khoan ghi giam von ctrri sinru.
C6 t'ic phei tri cho ciic c6 tt6ng ilu.o c ghi nh{n ld.khoin phii tre trong Bing Cin tt6i k6 to6n cria
C6ng ty sau khi c6 th6ng brio chia c6 tric cna Hgi tl6ng eudn tr! C6ng ry
10 Nguy6n tic vi phuong phip ghi nhfn doanh thu
Doonh thu bdn hdng
Doanh thu b6n hdng ttu-o c ghi nh{n khi tt6ng thdi th6a min c6c ttiAu kiQn sau:
- Phdn l6n rii ro vi lgi ich gin li6n v6i quy6n s6 htu sin phAm ho{c hing h6a di tlu c chuyiin
giao cho ngudi mua;
- Cgrg ty kh6ng cdn nim giff quy6n quAn If hdng h6a nhu ngudi sd hftu hing h6a hodc quydn
kiiim so6t hdng h6a;
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Thdng du v5n c6 phin ttyo c g.h i nh6n theo s6 ch6nh l6ch.l6n hon/ ho{c nh6 hon gifa gi6 thuc tt!
plrdl hinh vi mQnh gi6 c6 phi6u khi ph6t hdnh c6 phiiiu lin itdu, phrit hdnh b6 sun-g hoic t6i ph6t
hinh c6 phi6u quj.