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+ 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 =)"$sgf+T]4 &+ c 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BsgffIZ+ c BsgfgIZk&+ c BsgfuIZ$'+ 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/&?& 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*=)$"#?3+ B8{'IBsfs x;#$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