Kế toán xác định kết quả kinh doanh công ty TNHH hoà long

Thông tin tài liệu

Hoàn thiện công tác kế toán, khóa luận, tiểu luận, chuyên đề, download luận văn, chi phí, kiểm toán, tiền lương, bán hàng, vốn, doanh thu

 Chương 1 MỞ ĐẦU 1.1 CƠ SỞ HÌNH THÀNH ĐỀ TÀI   !"#$%&'()*+ ,-./&.$0 1$234"$5 ! $" +617"22$%$#* %289#4&":;&5*)$ 7<&%=>1?.!@$A&%+B=% ! 0CD&$=<( 2#D$5& @$E!!/"$=)+ F#.2E#D!2E+:03 2-($GE=) H"+,-$ $"#  một mặtIJ=)8 3<$&&# 7 !$?+BK! L!5=<8M)$%DN& "=)&'(E)*$&3 9@D" /"$=)5=7=2+Mặt khác K !!D=)$5@J$EG=3 -G=OG=$.<&=))*+;7P&=) G!3G=$3& L !5J$EG=&#+B(<8-! )8A&"#D$"D9@D"$ P(=<=7+ ;.$0("1E$% (Q$D$*92D$92D 8P&1N+692 &#""2&$%8D#3&=7 I?8$5G=92DK??3 @J /$ER)K=%=ISTU VTWX'$'92D #=I=7 =7 $XYM$%.# 5>?5=-G92D !#"# 3(Q$D$*92D$ 92D+6/792>&#Q$D/"5E3  1-9G+Z2B;[[[\=)]&&# .2!2?G$5=)92D-^"_` (_+B2(J"#3 >a&!8D#=%.2aA"3 =%2+ BK$*2G&!3 !5IbKế Toán Xác Định Kết Quả Kinh Doanh” (A $5&#8EM)N&$9 32+ 1.2 ĐỐI TƯỢNG, PHẠM VI NGHIÊN CỨU c6E=)I(A32B;[[[\+ cd"&$(AI #$%&' (  ed"&$$5#IO(A.8E($ 3/&I? (" #$E(#+ ed"&$$57IO(A9&$53 fg@&ghhi+ ed"&$$5I_%""&$"#32B;[[ [\+ 1.3 MỤC TIÊU NGHIÊN CỨU cB&$5" ?$ 3+ c^J.!@GP'$.*)G23 +BK!5 M)9 3$!GE+ 1.4 PHƯƠNG PHÁP NGHIÊN CỨU 1.4.1Phương pháp thu thập số liệuI  jEA c Z?32B;[[[\Ija (< AK 9E "#+ c ,&1 c ;/K W]] *$@=%(5+ cB&$@$5#IEk&D =+ 1.4.2Phương pháp xử lý số liệuI c:*'=<E( a) 9? 888EN& =.?$53+ 1.5 Ý NGHĨA c,9C=)5&$$*'L2 4$Dl+ c6532$*'2(P"3? "#+B&9E#%8D#$5  ?>=)*32$"#3 +BK! 5.$M)+:$*2!G& 9"#8$E3 + Chương 2 #$%&' )  CƠ SỞ LÝ LUẬN VỀ KẾ TOÁN XÁC ĐỊNH KẾT QUẢ HOẠT ĐỘNG KINH DOANH 2.1 MỘT SỐ KHÁI NIỆM CƠ BẢN VỀ KẾ TOÁN XÁC ĐỊNH KẾT QUẢ KINH DOANH 2.1.1 Khái niệm: "#83/&3 "#8 "#?$"#+ ["#8"#8 ('8k&   $' $'38?$8'+ "#8m42R$5('8k&  A$' $'n8E(.G$%$E3  Zd,[$?o\T;+Bo[6TO(2=) b*+,"-./ ["#?"#G=$5$E$G=?P" "$%&'?&7+ "#?m42RK"#?n8E( .*G#"#?$%?#" #?+ ["#."#l=72( D ?=%1!D?=?!@D "#=I L =)BjZ6 =)5"$"&)/X "#8E(.*$ ?+ BK!!A?I eBa)*=%*I #$%&' 0 \)*K"pB*[6BZc?[6BZ #? \)*KpB*c? "# \)*GKpTcm_:[,eZd,[e?o\T;n "#G  Ba\;BBp\)*Ge\)*K"e\)*K Ko[6T#?"#  eBa)*8I Ba\;jBpBa)*=%B;T;`B;T; 2.1.2 Ý nghĩa: Ba)*8?"#83 +2O=)*8M3&! 0=)?8"#+q &#?8rJ!=)a $5"#3&$D$!=7L8rD=< E=N&&")*E+:$*2!! $!$01E$%8D/"$ 3$R)"$D=< + 2.2 KẾ TOÁN DOANH THU BÁN HÀNG 2.2.1 Khái niệm: Ta=)D$ 8 k& $'+Ba8E8E5( < ()/$' $'+T! =)52 >!==)5m4*$5 n 848k& 1$' $=)*+ Doanh thu = số lượng hàng hoá, sản * Đơn giá phẩm tiêu thụ trong kỳ 2.2.2 Nguyên tắc ghi nhận doanh thu, nội dung và kết cấu TK 511 ;2(P*I c ZO"$Bsff8E3E=)8k&  $' $'4('+ c _=)"D 8E5(<+ c T418r=))?K$ $'+ c B=7)=<&" " &  ]t((sgf suf$sug+ ;#$Bsff j</ Bsff #$%&' 1  cBBB6, q  cBa  _B_B?]=<D $'8H # c=<&" cB" c& c2 $Biff`q "# 2((34556 Bsff/&BgI c BsfffI+ c BsffgIk&+ c BsffuI$'+ c BsffvI) )+ c BsffwI#8G=+ 2.3 KẾ TOÁN CÁC KHOẢN GIẢM TRỪ DOANH THU 2.3.1 Chiết khấu thương mại: x&I Z=<&"5&4&K1 4 & $'$%E=)% ]*$5=<&"4()/1& & + x;2(P"$Bsgf c ZO"$2=<&"=7& =)=-4DH]J?8=< &"42+ c B[fIB=7)=7&&$%8E=)%=)=- =<&" (<4&m4K =<&"n=<&"2 =)"$sgf+T]4 &+ c B[gIB=7)&5G&%"%8E=)=) =-=<&" =<&"2=) &K$(<_B_B1<GE M+ #$%&' 2  cB[uIB=7)'&18EZBF =7&=)=-%<8E5(<GE+B 5m5&1nGZBF=7&+ ZBF=7)(=)"$Bsgf+ x;#$BsgfI Bsgf c jEZBF4* c2#8EZBF + 8Bsff G3H+ 2)(34556 Bsgf/&BgI c BsgffIZ+ c BsgfgIZk&+ c BsgfuIZ$'+ 2.3.2 Hàng bán bị trả lại x&I ["8E8k& 4 ('="$"&)/ $"&&  y&k& R J3"2+ ["!$@53=7&tL " 8E=)" "z&$%<18< m"&#Gn+:?z&AK*"38E !(+ xBsuf TK 531 cB"+ c2 "$Bsff+ Ba8E8) Ba8E8! 2.3.3 Giảm giá hàng bán #$%&' 7  x&I _&8E5&K=)=7 *(4*$Ly&k&2J2 ]2()/+ x;2(P"$BsugI c ;(<GG4&8{ 'Bsug+T]4K=)&+ c B=7)(<=& 8!&% <&m&<n8{'Bsug &2+ x;#$BsugI TK 532 cZ&4 c2a8E5 *=7&&$Bsff Ba8E8) Ba8E8! 2.4 KẾ TOÁN GIÁ VỐN HÀNG BÁN 2.4.1 Khái niệm: _:[,D38E8k&m1/&?& 9aHcE$%=<&"n 1 D$' $'$=)('$ =)?$$EH+ Z=<?I c _D? c _*=%=%mVWVSn c _*8=%m\WVSn c _925 2.4.2 Nội dung và kết cấu TK 632  #$%&' 8  B|ug c B$E3k&cd_:[,"+  $'4(' cd*D0 H+ &E@&?+ c d?;:\ 9 c2_:[,H $=)(&A $Biff} =7$ZdjqZE + 9a =) ?$/ &?$_:[,H c d' && /8KG /=7& 992+ 70)34556 2.5 KẾ TOÁN CHI PHÍ BÁN HÀNG 2.5.1 Khái niệm: Z?#.?&C!( "#('8k&  $'H=I?9$(  ?' ? ?$*2 !!X B8{'B|vf 2.5.2 Nội dung và kết cấu TK 641 B|vf c B*)? cZ&KZd,[ D8H+ 8H"+ c2Zd,[$Biffc + c2Zd,[$Bfvg b?=%~79a+ B|vf!8E=EH 2.6 KẾ TOÁN CHI PHÍ QUẢN LÝ DOANH NGHIỆP #$%&' 9  2.6.1 Khái niệm Z?o\T;.?!("#3  /&I?L ?? 5=< ?$@ 0 ,[q[ ,[•B dZ6X B8{'IB|vg 2.6.2 Nội dung và kết cấu TK 642 B|vg c B*)?o\T; cZ&KZdo\T; D8H+ 8H+ c2Zdo\T;$ Biff`+ c2Zdo\T;$Bfvg b?=%~79a B|vg!8E=EH 2.7 KẾ TOÁN DOANH THU HĐTC VÀ CHI PHÍ TÀI CHÍNH 2.7.1 Kế toán doanh thu hoạt động tài chính x&I T"#?/&I54 aA ) *=)$"#?3+ B8{'IBsfs x;#$Bsfs Bsfs cjE_B_B#] cT[6BZ8 =<Dm!n+ H+ c2# [6BZ$Biffcq + 2(234556 2.7.2 Kế toán chi phí tài chính x&I Z??/&?1R( "#G=?=I?$2$E ?!$E( R2=)AP"X B8{'IB|us #$%&' :  x;#$B|us B|us cZ?3 c[*D0& "#?Y G=AY cRL cZEH2# G=P"Y ??$R c\R$5(€ 8H$Biff+ "8D H$(€ "EH3 $ "!E"  "X cTD0&G= A+ B|us!8E=EH 2.8 KẾ TOÁN THU NHẬP KHÁC VÀ CHI PHÍ KHÁC 2.8.1 Kế toán thu nhập khác (TK 711) x&I B*8=72(!G &@$E38-.K"#"#" /&I *K=) LBjZ6 5"$"&)/  *K1N51$*KaA 91 + xB8{'I 8{'wff TK 711 c jE_B_B#? cB*KL =) ]=<Dm!n BjZ6+ c ZEH 2# cZ*8 *8 H+ H$Biff+ Bwff!8E=EH 2.8.2 Kế toán chi phí khác (TK 811) #$%&' (; .  CƠ SỞ LÝ LUẬN VỀ KẾ TOÁN XÁC ĐỊNH KẾT QUẢ HOẠT ĐỘNG KINH DOANH 2.1 MỘT SỐ KHÁI NIỆM CƠ BẢN VỀ KẾ TOÁN XÁC ĐỊNH KẾT QUẢ KINH DOANH 2.1.1 Khái niệm:.  + 3.3 KẾT QUẢ HĐKD CỦA CÔNG TY TNHH HOÀ LONG GIAI ĐOẠN 2007-2009: Bảng 3.1: Kết quả kinh doanh của công ty TNHH Hoà Long giai đoạn 2007-2009

Ngày đăng: 04/08/2013, 14:57

Xem thêm: Kế toán xác định kết quả kinh doanh công ty TNHH hoà long , Kế toán xác định kết quả kinh doanh công ty TNHH hoà long

Kế toán xác định kết quả kinh doanh công ty TNHH hoà long

Thông tin tài liệu

Hình ảnh liên quan

Từ khóa liên quan

Tài liệu cùng người dùng

Tài liệu liên quan